THE SUNDAY OREGOMAX, PORTLAND, APRIL 17, 1910.
UK
E EQUITABLE
TAXATION ASKED
Commissioners Approve Joint
Resolutions Passed by
Last Legislature.
SYSTEM CALLED OBSOLETE
21 r. -Wallow ay Says General Vroperly
Tax Does Not Cover Conditions of
Today ami That Many Classes
of Wealth Kscape Altogether.
SALEM. Or.. April IS. (Special.)
Etate Tax Commissioners Galloway an1
Katon approve Senate Joint resolutions
Kos. 22 and 17. passed by the la.t ses
sion of the Legislature, and designed
to provide the means of a more equit
able assessment o property. Tliese res
olutions provide for the amendment of
the state constitution as follows:
P-ction 32. vf Article I present rfada
Mb follows: ".No (ax or duly stmll be im
posed without thn roniit of the i'P1g
or their representatives In the lejrlf lative
Assembly: and all taxation shall be equal
and uniform."
Sertlon i of Article FX provides: n he
1RlBlative Assembly shall piovl.lo by 1hv
for uniform ami equal rates of as..ssmul
and taxation: and shall prescribe ncli reg-u-.latlons
as shall secure a ;1u5l valuation for
Ja.ation of all property, both real and por
inal. excepting such only for iniini-MpaI. ed
ucational, literary. sclentjnc. rellirious or
harltabl purponoe as may be specifically
exempted by lav"."
Senate Joint Resolution No. provides
that section r.2 of Article I eimll he amend
ed to rend as follows: "No lax or iluty
s'tall be Imposed vitliout the consent of the
peopl.3 or I heir representatives In the Kecis
latlve Assembly. Taxes shall be levied und
collected for public purposes only, and the
power of taxation shall iievr be surrendered,
usnend.-'d or contracted away."
Senate Joint Ttesolutlon No. 17 pro idea
That Section 1 of Article FX be amended to
read :
"The Legislative Assembly shall, and the
people through the initiative may. provide
by law uniform rtilo of taxation, except
on property specifically taxed. Taxes shall
he levied on such property as shall be pre
scribed by law. The Legislature, or the
people through the initiative, may provide
for the levy and collection of ta:;?s for fctate
purposes, and for county and other munici
pal purposes upon different classes of prop
erty, and may provide for the ascertainment,
determination anil application of an average
rate of levy and taxation upon property
taxed for state purposes. The legislative
power may provide for the apportioning of
any state tax among the several counties,
as county obligations to the state, by rea
sonable and equitable rules."
Commissioner Galloway, V discussing
the present constitutional requirements,
paid:
System Called Obsolete.
"These provisions of the constitution
required and established what Is known
rs the general property tax. This sys
tem of taxation was tolerably adapted
10 the economic and industrial condi
tions of half a century ago, but it Is
too rigid to permit equitable taxation
of the widely varied forms of property
of today and too limited in its scope
to reach many classes of private wealth
that fairly should bear a part of the
public Kurdeua.
"The constitutional requirements
which impose a general property tax do
not take into consideration these im
portant facts:
"1. That the values of all forms of
property cannot be measured fairly by
the same standard.
"2. That all classes of property are
not equally productive.
"3. That all classes of property hold
ers have not equal degrees of control
over their property.
"4. That many values arise largrely
from the uses to which property is put
and Its organization for industrial pur
poses. "5. That the public does not derive
the same dctrree of benefit from all
classes of property and from the uses
made of the same.
"fi. That the extent and manner in
which certain forms of property are
taxed have pronounced effect on the
financial and industrial conditions, and
even on the social and moral welfare,
of state and community.
"These constitutional limitations es
tablish a system that Is not only too
J ietid to meet the requirements of equit
able taxation, but is also inefficient
In that it does not and cannot reach
many forms of property which by law
are subject to taxation."
Discussing the well-known fact that
under the present system much of the
wealth invested in personal property
e.scapes taxation. Air. Ualloway said:
"It is not necessary to go beyond
t he statistical records of our own state
to show that assessments are gradually
reaching a smaller and smaller propor
tion of personality, especially that of
an intangible character, and that they
are falling with increasing weight upon
real property. In 1SD1 intangible per
sonalty, made up of money and cred
its, amounted to .0908 of the total value
of the taxable property of the state;
in 1900 these items were .0659 of the
total; for 1908. .0009 and for 1909 .0474
of the aggregate assessments. This
notwithstanding the undoubted fact
that the Intangible personalty of the
state has been increasing in amount
and value at least as rapidly as has
any other class of property."
Mr. Galloway declared that the
amendments proposed by the last Legis
lature, and which are to be voted on
by the people at the coming election,
are well prepared to pave the way for
genuine tax reform In Oregon. With
the constitution amended as provided
by these proposed amendments, the Tax
Commissioner called attention to the
fact that it will then be possible to
enact laws providing:
Recommendations Are Made.
1. For the classification of subjects
of taxation, to secure a Just return
from each class according to its earn
ing capacitj- or ability to pay.
2. For exemption of certain property
from taxation to the extent that it
performs a public service which would
justify exemption, in whole or in part.
3. For separation of the sottrces of
tate and local revenue that the bur
dens of taxation may be more equita
bly proportioned.
4. For distinct treatment and spe
cific assessment of intangible person
alty, that it may no longer evade tax
ation. 5. For separate classification and tax
ation of forest lands, water powers
and other natural resources, that con
servation of the same may be pro
moted. 6. For the apportionment of state
taxes among the counties according to
equitable rules, doing away with the
present unsatisfactory system and re
moving the motive for low county val
uaticyi. - The Second International . Conference
on State and Local Taxation, held at
Toronto. Ont.. in October, 190S, and par
ticipated in by delegates from a ma
jority of the American states and the
provinces of Canada, passed resolutions
urging the amendment of the constitu
tions of all states in which there is a
general ' property tax provision.
-.Men are at work driving the founda
tion piles for the new fish cannery
being built by local capital. The plant
is to be ready for the Fall run of
salmon. The concern is to be known
as the Umpqua Co-operative. Canning
Company with J. Reuben as president,
C. Perkins, vice-president, and Carl
b'ftgraan, secretary and treasurer.
MEDALS WON BY SPELLING
Dictionary Searched for Words to
Puzzle Youthful Children.
MM1XNT1LLE. Or., April lti. ttpe
cial.) School Superintendent Bell. as
sisted by the principals and teachers of
the. county, conducted a spelling contest
here today, in which nearly every school
in the county participated. Champion
spellers from eaoh dititrlct were tile
contestants, ranged in six divisions, two
grades constituting a division, beginning
with the first and second grades?. Fol
lowing were the Winers:
Esther "Whirry, of McMinnville; Hazel
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Hnigbt, ytar Lenc-Dis-Runner
of C'hemnwa I n -
Knope and Martlia Knope. of Oak Ridge;
James Beacom, of Whiteson; Harry
Stewart, of McMinnville: Iceland Sackett,
of Sheridan. Each of trig winners was
awarded a gold medal.
Tile Dayton school was awarded a prize
for the graded school, having the best
general average in spelling, and Miss
Xell Xelson"s school, in district Xo. 2t,
for the best rtiral school. One thou
sand word.? had been selected and given
to the schools for practice. These were
not sufficient to determine the winners",
and the judges were forced to resort to
the dictionary for words not familiar to
the children participating in the contest.
Professor Beil's county spelling match
will bo an annual feature in school work.
WALLOWA DAIRYING BRISK
I-'ive Carloads of Jerseys Shipped
Into County in Month.
WALLOWA. Or., April 13. (Special.)
Wallowa County is becoming a dairy
country rapidly. Within the last four
weeks five carloads of high-grade
Jerseys have been shipped to this
countv from various points in the Wil
lamette Valley arfd sold at auction to
local dairymen.
In every case Wallowa County
stockmen raised the Jerseys. The last
herd arrived last week and will be
sold tomorrow. It consists of 85 head
from the best herds near Salem and
includes representatives of both the
Ladd and Loonsy herds of Jerseys. .
The demand for this grade of stock
is brisk and shipments bring good
prices. Feed -B cheap, range and pas
ture plentiful and market for cream
and butter good, making dairying one
of tlit most profitable industries pos
sible ' in this section. Several dairy
men have records of $9 and $10 a. cow
a month.
Krcight Rates to Be Compared.
SALEM. Or., April 16. A comparison
of freight rates from Albany and Port
land to Drain, Or., is asked to be made
by the Railroad Commission by E. A.
Johnson, president of the Albany Mill
Company. The correspondent states
that there is no difference between
shipments from Albany to Drain and
from Portland to Drain.
la pan Accepts Smallest Airship.
VICTORIA, B. C. April 16. News
from Tokio today reports that the
Japanese military " aeroplane investi
gators have reported favorably on an
airship smaller than any now in use,
invented by Captain Hino. He has also
invented a military aeroplane shaped
like a dragon fly, with two propellers.
INDIANS ARE FLEET
Chemawa Will Have Fast
Team in Relay Race.
MEN ARE TRAINING HARD
New Material Is Especially Strong
and Some of Old Runners
Will Probably Kail to
Make Ciood.
CHEMAWA, Or., April 16. (Special.)
Prospects for a great cross-country team
at the Chemawa Indian School were
never brighter than they are this year.
The results of the preliminary tryotit
held this week indicate that the Indians
will doubtless have the fastest team ever
entered in a Sa Iem-Portland race. A
great wcaltFl of material has appeared,
and this year there are a number of new
candidates who promise to give Chemawa
a team which will be a record-breaker.
At the preliminary tryout held last
week there were 36 entries. The race was
run over a measured five-mile course.
Walter Haight. the greatest long-distance
runner the school has ever produced,-
showed himself to be in tine early
season form, finishing the live miles in
:! minutes. 26 seconds. Eight other run
ners finished the course within 32Va
minutes, while there were 26 runners
who came in inside of 36 minutes. Three
years aso, when the first preliminary
tryout was held, the best time was 42
minutes. Tins year every man who fin
ished bettered that time.
Tin' new material that showed was
especially strong. One young Indian
named Jiearehihl came in a'good fourth
in 02:14. winning out from four of the
old men in a neck-and-neek finish.
Among these four was Amos Smoker,
last year the fastest distance runner at
the school, who this year was able to
take but seventh place. Another of the
new men who is showing surprising
form is Phillip Williams, a young In
dian from the Sound country, who is
performing wonderfully. At the tryouts
held this week the first IS men were
chosen for the training table. Weekly
tryouts will now he held, at each of
which the first IS men coming across the
wire will be accorded a place.
W. I. Campbell, assistant superintend
ent of the school, was in Portland this
v.cek making arrangements for the race.
It has been decided to hold the big an
nual event on May 28, instead of on the
first Saturday in May, as lias been the
rule in the past. That is because the
Portland Y. M. C. A. has asked for
longer time to condition its men. The
course will probably be changed a trifle
so as to have the race finished in the
Multnomah Club Held, wbere the last
live-mile relay will be run. Frank Lon
ergan. track manager for Multnomah, is
planning to enter a team In the race, if
it is possible, and there may be other
institutions entering teams, as it is open
to all. The Portland V. M. C. A. and
the Chemawa Indiatfs would be glad to
have other teams in the race.
TINY HEN EGGS SHOWN
"Wallow Rancher Displays Two In
Shots tin Cartridge.
WALLOWA, Or.. April 15. (Special.)
John G. Wray, living two miles south
of town, has the record for small hen
eggs.. Recently be collected 18 so
small that they could be packed con
veniently in a four-inch cylinder
phonograph record box." He brought
wo of them to town and hard a hard
time convincing merchants that they
were "lien fruit." ,
They were packed easily in a 12
gan.ee snotgun shell. The smaller one
weighed a trifle less than 10 grains
and the larger weighed one-eighth of
an ounce. The eggs were )ai by two
hens of a mixed breed from Plymouth
Rock and Rhode Island Reds. The
hens are large and healthy and eat
the same food as other hens of the
same breed which lay ordinary eggs.
LION HUNTER IS COMING
Man Who Arranged for Roosevelt
Sport Traveling lo Northwest.
VICTORIA, B. C, April 16. (Spe
cial.) F. C. Sclous. lion hunter, who
recently math) the preparations neces
sary for the Roosevelt party's sport in
Africa, will shortly visit this city, Se
attle axid Portland, being now on his
way here.
He arrived in New York from Liver
pool by the last Mauretania. Selous
is a cousin of Mayor Harolu C. Selous
of Nelson, B. C, and will make a short
visit there before coming through to
the Coast. While in Victoria he will
be the guest of that other great
hunter of big game. Captain Clive
hillips-Wolley, of Pier Island.
Xewberg ."Wins Debate.
NEWBERG. Or., April 16. (Special.)
Pacific College defeated Albany Col
lege in a debate here, yesterday on the
commission form of government for
cities. The Newberg speakers defend
ed tlie affirmative. -
Seaside Will Celebrate l'otirlh.
-FA SIDE. Or.. April 16. (Special. )
pi imnnpinsmiw iwnw win I i II""" -"L-jiiiP"Wii".UL ill Mil
1 x.aTKiiQfe
"Work on Tannery Begun.
All the great Railroads, Steamship Lines, Hotels, Etc, of the world
honor and accept the "A. B. A." TRAVELERS CHEQUES. Very
easy to negotiate, because self-identifying. Not available to Tinder or
thief, in case of loss or theft. Convenient denominations.
Take them on your trip.
MKRCHA.NTS SAVIViS TRUST COJIl'AM",
Portland, Oregon.
CI 4
tomes
Should be worn by every
man who cares to be well
dressed because of their su
periority in every way. They
are the best tailored clothes;
they are the best fitting
clothes; they are the most
exclusive clothes; They are
guaranteed as no other
clothes If front of coat of a
Chesterfield Suit breaks or
loses shape in one year's wear
we will give you a new suit
Free Suits and coats priced:
$20.00 to $50.00
We solicit your business on
the basis of having the best
merchandise.
FREE
R
M. GRAY
273-275 Morrison, at Fourth
FREE
l ' .5..-V4
FREE
FREE
IIIIIIIIIIIIIU SMPMill I mi
L"-.-:-" "-i&fv- 1
' ' 'ev: y
That a Fourth of July celebration is nec
cessary to the business growth of a tow'n
has been decided by the Seaside Com
mercial Club. Practically every mer
chant and professional man here has ex
pressed a favorable opinion on the sub
ject of celebrating, and several large
donations for that purpose have already
been signed.
To remove skin eruptions." apply a little
fantiseptlc Iotlon and they will quickly
difappear.
We Are Satisfied!
Our Patrons Are Too4
T AST week's sale has proved
I-1 to all Oriental Rug buyers
that the qualities of our rugs as
well as the prices are the best
and the lowest. The people have
appreciated our efforts to please
them and by their acts have
givenussuch encouragement that
we have decided to extend our
sale on
ORIENTAL RUGS
For
ONE MORE WEEK
This week we will continue to
show beautiful rugs at low prices,
and so give the buyers another
chance to get real genuine
bargains.
Watch our windows and don't
fail to visit us.
ATIYEH BROS.
Wholesale and Retail 394 Washington St.
This $800 Player Piano to Be Given Away
ALSO THIS
$75 Ladies Solid
Gold Watch, and
$100 Cluster
Diamond Ring
BESIDES
$10,225
IN OTHER GRAND FREE PRIZES
In our great advertising; contest in which we aro bringing: promi
nently before the pe.ople the name of the greatest Player Piano the
world has ever known. Yon no doubt have seen our ada or received
our circular in reference to this greatest of all contests, but if
not please eal at the office at once, or write us for a folder giving
, the superior points of the player piano, and our circular explaining:
our contest. It is so simple that any school child can enter, and it.
will prove interesting: 'to everybody, besides it is well w-ortb. your
time and consideration.
NOTICE TO CONTESTANTS
Be sure and copy the following in full in your contribution to
our great advertising contest. You can. use any size or kind of
paper you wish, write or print by hand, and ornament as you
please, using only one side, remembering that neatness as well as
the slogan counts in determining who gets the piano. Also be.
sure and name five of the superior points of the piano. There
have been quite a number received already that do not comply
with the requirements. You can substitute another if you wih.
COPY
The.
iName of Player.)
Is.
(Slogan.)
Player Piano, or Pianos
And Sold By
HOVENDEN-SOULE PIANO CO.
106 Fifth Street
SUPERIOR POINTS
1
2
S
i
5
NOW GET BUSY
And see who will win out in this giiat and interesting contest. .The
$800 Player Piano can be seen in our show window, and the Dia
mond King and Gold "Watch in the show window of Aronson, the
jeweler, 294 Washington street. You will be sorry if you fail to
get in on (his contest.
Contest closes April 20 at 6 o'clock P. M. You have plenty
of time.
Hovenden-Soule Piano Co.
106 Fifth Street, Next to Perkins Hotel.
FUEL REDUCTION
C1'L-.t.J 4-foot wood S2.00 per cord
vareen oiauwooa shortwood, $2.00 per load
First district, 25c. additional each ten blocks.
On all orders placed during April, for immediate delivery only.
WELLINGTON COAL
Banfield, Veysey Fuel Co.
Main 353.
No. 75 Fifth Street.
A 3353.
c7VTOTOR CARf
Sir
1
SXfB HAVE a
used Run
about in excep-,
tionally fine con
dition at a, favor
able price.
0
Frank C. Riggs
Seventh and Oak Streets
AMERICAN BANK
& TRUST COMPANY
SAMUEL CONNELL, President G. L MacGIBBON, Cashier
CAPITAL, $150,000
Does a general banking business. Opens checking accounts without
limitation as to amount. Pays Interest on time and savings deposits.
COR.MSR SIXTH ASD O.Vlv.
POllTLAXD, (OKEGOX.