S
DLY-CLEA
OF
BEN SELLING
LEADING
CLOTHIER
THE SUNDAY OREGOXIAJT, PORTLAND, JULY 29, 1906.
SA
-Men's $35 Suits; Sale Price
Men's $30 Suits; Sale Price
Men's $25 Suits; Sale Price
Men's $20 Suits; Sale Price
Men's $15 Suits; Sale Price
MEN'S PANAMA and
$15.00 PANAMA
$10.00 PANAMA
$ 7.50 PANAMA
$ 5.00 PANAMA
SPECIAL REDUCTIONS IN MEN'S FANCY VESTS
We have not reduced everything in our stock but the cut, or really gashes, we
have made will prove the greatest money-savers of the season.
ALL WASH SUITS ONE-HALF PRICE BIG REDUCTIONS IN
BOYS' AND CHILDREN'S CLOTHING
FOR EQUITABLE TAX
State Commisison Proposes
Revision of the Law.
METHOD IS INCONSISTENT
A'ew Measure Would Govern the
Equalization of the Assess
ments as Made Out by
the County Boards.
SALELM. Or., July 28. (Special.) With a
View to securing: a more equitable assess
ment of property in this state, the Oregon
Tax Commission has recommended a re
vision of the law governing the equaliza
tion of assessments by the County Board.
In this connection, the Commission gives
its fiat disapproval to the plan often agi
tated of having the assessment rolls pub
lished in newspapers in the locality in
which the property assessed Is situated.
The plan of publishing the assessment list
is disapproved because it does not insure
a better assessment, because such publi
cation would be practically impossible,
and because it would be expensive. The
Commission estimates that to publish the
assessment list In Multnomah County
would cost trfc.OuO a year.
The proposed revision of the law relat
ing to equalisation of the assessment Is
largely based upon Inconsistencies in the
present law. but also upon a laxity In
the law by which wealthy property-owners
have been able to coerce County
Courts Into allowing an Inequitable as
sessment to end. The Commission pro
poses a law which seems to have "teeth in
It." and which will be effective If county
. ofneers are disposed to do their duty.
Present Law Inconsistent.
The Inconsistency in the present law lies
In the fact that the County Board of
Equalization is required to meet on the
last Monday in August, while the Asses
sor Is given until the first Monday tn
Beptember to file his roll, or until the
first Monday In October if the County
,ouxt makes an order to Uut effect. At
DONT BUY A THING
in Men's Wear until you have read this list from
beginning to end it will save you more money than you have
ever been able to save before on MEN'S CLOTHING,
FURNISHINGS and HATS. EVERY ONE 'of our
high-class SUMMER SUITS and OUTING SUITS is
included in this money-saving list
$25.00
20.00
17.50
13.50
10.00
HATS
HATS
HATS
HATS
$7.50
5.00
3.75
2.50
the same time, there is no authority of
law for an extension of the time of meet.
Ing of the County Board of Equalization.
Assessors usually take the full time to
prepare their rolls, and very frequently
ask for and are granted the extension of
time. Commenting upon this condition
of the laws, the Commission says that
"the Board of Equalization is thus re
quired to meet perhaps six weeks be
fore the assessment roll is completed, and
as its functions lapse when It has been in
session a week. It' must have passed
out of legal existence at a date before
the Assessor is required to have the
assessment roll ready to equalize." To
remedy this defect, the Commission rec
ommends the enactment of a law which
shall give the Assessor until the first
Monday in October to file the roll, and
requires him to file it then, and also re
quires the County Board of Equalization
to meet on that date.
"Under the present system we practical
ly have two Boards of Equalization,"
says the Commission, "one meeting after
the other, and having full power to undo
the work of its predecessor. The County
Board of Equalization consists of- the
County Judge, County Clerk and Assessor.
This board continues in session one week,
and if it does not complete its work with
in the week, the County Court, at its next
regular session, completes the examina
tion and correction of the roll.
But the County Court has a different
membership than the Board of Equaliza
tion, and does not have the advantage of
the advice of the Assessor, whose work
Is being equalized and corrected. The
County Court has no power to assess
omitted property, or to increase on its
own initiative the assessment of any tax
payer. Its functions are solely to complete
the work which has been commenced and
been left uncompleted by the County
Board of Equalization.
"Neither the Board of Equalization nor
the County Court has the full powers of
a board of equalization. Results have
been that in many cases the County Court
has entirely undone the work of the
board, and Instances are not lacking
where the County Board of Equalization
has adjourned with its work nominally
completed, but In reality Incomplete, in
order to divest the County Court of Juris
diction to perform some threatened act
of radical revision."
What Commission Proposes.
To overcome this flaw In the system of
equalization, the Commission recommends
that the Board of Equalization consist of
the County Judge, Commissioners, Clerk
and Assessor. Ave tn all; that they have
power to adjourn from day to day, but
not exceeding one month, until their work
is completed. Petitions for the reduction
of an assessment must be received only
when the board is in session, and must
be in writing and be verified by the oath
of Ui petluoper, Aa appeal (nay, bt
Men's $25 Outing Suits; Sale Price $15.00
Men's $20 Outing Suits; Sale Price 12.50
Men's $15 Outing Suits; Sale Price 10.00
STRAW HATS Vz PRICE
MEN'S $3.00 STRAW HATS .
MEN'S 1.90 STRAW HATS .
MEN'S 1.00 STRAW HATS .
taken to the Circuit Court from a decis
ion of the Board of Equalization.
The reason for this provision for anap
peal is set forth in the Commission's re
port. The Commission says that in some
counties injunction suits have been
brought to prevent the collection of taxes,
and in other counties injunction suits have
been threatened until the county courts,
in order to avoid litigation and prevent
the holding up of funds, have compro
mised with the wealthy property-owners
at considerable loss to the county.
The Injunction suits will lie because the
property-owner aneges that he "has no
adequate remedy at law.' By providing
for an appeal, the property-owner will
have an adequate remedy at law for any
arbitrary act of the County Board, and
hence will have no ground for an injunc
tion suit. The Circuit Court, under the
proposed law, will have nower not only
to reduce the assessment but also to raise
it if the trial upon the petition shows
that a raise is warranted.
The appeal does not operate as a stay
of proceedings, but the assessment, levy
and collection of taxes go on as though
there had been no appeal, and if the ap
pellant wins, the excessive tax may be
refunded to him, and if the assessment
should be Increased the county may col
lect the additional tax.
This proposed law contains several pro
visions that seem to be an improvement
upon the existing law. In the first place,
a taxpayer will not go before the County
Board of Equalization with a written pe
tition unless he has a real grievance, for
the court has power to raise his assess
ment, and his formal petition will serve
to call the attention of his neighbors and
the public generally to the representations
he is making governing the value of his
property. Placing the matter of equali
sation entlrely.ln the hands of one board
Instead of two will centralize the respon
sibility and give time and opportunity for
careful and well-advised work.
No Publication of Assessments.
Several persons having suggested to the
Commission that the new law for the as
sessment of property and the equalization
of assessments should, contain a require
ment that the assessment roll be pub
lished in newspapers, the report of the
Commission discusses this subject at some
length. The idea was that the publica
tion of the roll would lead to the discov
ery of considerable property that has not
been assessed In the past, and that per
sons acquainted with property that has
been undervalued will make complaint to
the Board of Equalization and secure an
Increase.
Commenting upon this, the Commission
says that it would be a physical impossi
bility for the Clerk to make a copy of
the roll for the newspapers after the roll
has been completed ana before the board
meets. The Commission also expresses
its oginioa .that an assessment system
LEADING
CLOTHIER
based upon the supposition that one property-owner
will complain of his neighbor's
assessment is based upon error, for ex
perience shows that they will not do so.
It Is In this connection that the Commis
sion makes the estimate that the publi
cation of the assessment roll In Multno
mah County would cost $65,000 a year.
WEIGHT SCALE IS CHANGED
Salmon Canneries Announce a New
Schedule at Astoria.
ASTORIA. Or.. July 28. (Special.) At a
meeting this evening, attended by rep
resentatives of all the companies operat
ing canneries on the' Lower Columbia
River, the weight limit between large and
small fish was Increased from 26 to 28
pounds. The new ruling will go into ef
feot at 6 P. M. on July 29, and the prices
will be 7 cents per pound for fish weigh
ing 28 pounds or over, and 5 cents for
those under that weight.'
Tules are to be 10 cents each. The
price 4iuce the opening of the season
has been T cents per pound for fish weigh
ing 25 pounds or over. No trouble Is an
ticipated over this new ruling, as at the
opening of the season the Fishermen's
Union fixed, the -price for large fish at 6
cents and the limit at 23 pounds.
IIOQTJIAM FRANCHISE DOWNED
Canses Personalities to Plow Be
tween the Councilmen.
HOQUIAM, Wash., July 28. (Special.)
At a meeting of the Council in this city
tonight, the Finch telephone franchise,
which has been playing an important part
in the city affairs, was brought up. Whep
the ordnance granting the franchise was
read, the Council was addressed by Mr.
Sands, of the Sunset Telephone Company.
F. C. Finch then spoke in favor of the
franchise and said that he knew of four
Councilmen who had been approached
with a consideration to down his Iran-ch-sfc
This statement was not denied, although
several of the Councilmen who voted
against him became engaged in a heated
controversy. The ordinance was defeated
by a vote of 4 to 8.
Guards for Clipper Knot Saws.
OLTMPIA, Wash., July 28. (Special.)
State Labor Commissioner C. F. Hubbard
announces that he has Instructed his dep
uties to require all mills operating the so
called "Clipper knot saw" to have the
same provided with substantial safe
guards or -their use discontinued from
now on: otherwise certificates of inspec
tion will be withheld from shingle mills
using them. -
$1.50
.95
.50
OIL CAN EXPLODES
Clark County Bride Is Envel
oped in Flames.
CONSCIOUS UNTIL DEATH
Mrs. Pearl Ayres Was Attempting to
Kindle a Fire at Her Home
East, of Vancouver, With
Disastrous Result.
VANCOUVER, Wash.. July 28. (Spe
cial.) Mrs. Pear! Ayres, a bride of a few
weeks, of Ellsworth, a few miles east of
Vancouver, died at 11 o'clock last evening
from the result of burns received from
the explosioifof a can of oil with which
she was attempting to start a fire. The
accident occurred at 6:30 last evening at
the Ayres home.
When the oil can exploded the oil sat
urated the woman's clothing, causing her
to be almost instantly enveloped in flames.
She ran from the house and fell writhing
in the front of the house, where she was
found by neighbors shortly afterward.
Mrs. Ayres was at once taken to the
home of one of her neighbors, E. L.
French, where she was attended by a
physician. Though she was, perfectly
conscious up to the time she" died, yet
she seemed not to feel . any great pain,
it appearing that she was burned too
badly to feel the pain.
Mrs. Ayres was the wife of Edward
Ayres. They were married July 4. 8he
was formerly of Spokane, Wash., her
maiden name being Clausen, and she was
about 19 years of age.
The house was completely destroyed,
with all its contents.
HARRIMAN WILL EXTEND LINE
New Road May Connect With the
Canadian Pacific.
SEATTLE, Wash., July 28. (Special.)
The statement made yesterday before the
Council committee en .corporations that
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JT tiw c. iotb j.,., ,u
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the Harrlman system will build north of
Seattle was confirmed ' today. The line
will construct a road into British Columbia.-
The towns to be tapped en route
are not definitely determined, for the road
has not been surveyed. In a general way,
though, it will tap the same country the
Bill systems reach.
This confirmation gives rise again to
the story that the Canadian Pacific is in
terested in the .Harrlman Invasion of
Northern territory. None of the Harrl
man or Canadian Paciflo officials will
confirm this story.
Farmers Busy Harvesting.
HILLSBORO, Or., July 28. (Special.)
Professor G. F. McKay, of the Iowa
State - Agricultural College, accom
panied by J. w. Bailey, State Food
Commissioner; professor F. L. Kent, of
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CORNER SECOND AND YAMHILL
Corvallis, and H. E. Lounsbury, of the
Southern Pacific, were here last night.
Professor McKay addressed a meeting
of the dairymen of this vicinity, his
subject being "Dairying and the Care
of Milk."
Owing to the Immense hay and grain
crops and the scarcity of labor, farmers
are doing a great deal of their own
work this season, and the meeting was
not largely attended.
Bonus Given to Sawmill.
HILLSBORO, Or.. July 28. (Special.)
The business men of the town have sub
scribed sufficient money to pay for a site
for the Nare, Morgan & Ward sawmill,
and the building will be located at the
foot of Third street, on the line of the
Southern Pacific.
for SS2.50
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