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About The Sunday Oregonian. (Portland, Ore.) 1881-current | View Entire Issue (Feb. 20, 1916)
11 TIIE SU3UAY OREGOXIAX, PORTLAND, FEBRUARY SO, 1916. TAX LAW FLAWS ARE CITED BY ASSESSOR Henry E. Reed Declares That Recodification Is Only Way -t to Simplify Acts. . BUDGET ALSO DISCUSSED Possibility of Mistakes and Their rar-i:eachins Infects Point ed Out as Argument for Xcedcd Changes. " TecOdiflcation of all the tax laws In the state, with the view of simplifying; them, was suggested at the meeting of the County Assessors of the state at Salem last week by Henry E. Reed, Assessor of Multnomah County. Mr. Reed spoke on "Budgets and Tax Lim itations." His address In part was as follows: "Oregon has on its books five new pencral laws relating to budgets and tax limitation and an old act requiring taxes to be levied in mills and tenths of a mill. It is possible, with a few amendments, to consolidate these sev eral measures into one law which will open up to the taxpayers of any taxing district the whole range of public ex penditures within the district and pro vide a tax limtation that will limit. "The Bingham law, passed by the Legislature of 1015, introduced tax limitation to the people of Oregon. The subject had previously received consid eration in other states, notably Ohio and Colorado. In those states it either preceded or accompanied the general increase in assessed values and was in tended to prevent increase in tax rates as the assesssed value mounted. Move Is Traced to 1905. "In Oregon tax limitation came after the great upward movement in assess ments, which began in 1905, had reached its limit.' Bingham's law is right in principle, even if weak in some of its features. It is said to be tmpopular In some quarters, but it may be remarked in passing that no issue of its constitutionality or effectiveness has been raised by the people who pro duce the money to run the government. The law aroused the people of Oregon to the need of putting some curb on expenditures, which were increasing far more rapidly than either wealth or population. The people sadly need ed to be stirred up on this very point. "The weakest spot in the Bingham law is the provision defining the limita tion. The. limit of levy upon a par ticular assessment roll is the larger amount levied in either of two preced ing years, plus b per cent. inus. on me 1813 roll, the limit was 6 per cent added to the larger amount raised by taxa tion on the 1913 or 1914 rolL For ob vious reasons the levy of the preceding year should not be the guide. Chnnice in Method Advocated. "No business man will estimate his expenses for 1917 upon what he fig ured at the beginning of 1916 he would spend in that year. Towards the close of 1916 he will approximate his ex penses for that year as closely as he can and form his estimates for 1917 accordingly. 4TThe proper limitation and the one that will give the taxpayers the fair est deal, is one providing that the amount of money levied for the ensu ing year shall not exceed the expendi tures of the expiring fiscal year, plus a percentage to be fixed by law, plus, also, allowances for paying the public debt, judgments and special assess ments. The expenditures of the expir ing year, fresh in the minds of the budget makers, are a surer index for the oncoming year than a levy made months before can possibly be. New Weakness Pointed Out. "Another weakness of the Bingham law is that it cannot have any deter ring effect in taxing districts where 6 per cent added to the legal base pro duces more than the amount of revenue required to be raised from taxation. There is no reason in the world why a taxing district needing only 1 per cent additional should to permittted by law to increase the taxpayers' burden by 6 per cent. Such a situation opens the road to extravagance instead of being a check upon expenditures. "This aspect of the question can be dealt with by authorizing some board or officer to reduce any budget to ac tual requirements, regardless of any limitation. Under the present law the Asesssor may reduce the levy if it ex ceeds the limitation, but not if it ex ceeds requirements only. For this year the Portland School District, needing a money levy of 1.918,862, made a mill age levy of 6.6 mills, which, on the dis trict valuation of 305,658.090, will yield 2, 017.343. 40. or nearly J10C000 more than was required. "Under existing laws, districts and agencies authorized to levy taxes, make their levies in mills and tenths of a mill. A taxing district will notify the Assessor to extend for it orf the roll a levy of S mills on the current valua tion. At the time the levy is made and notice given, the valuation within the district is not known, for the reason that the Assessor has not received from the State' Tax Commission the appor tioned values of the public service companies. Mistake Possibility Cited. "The final valuation may be in creased, in which case a surplus of taxes will bo produced, or it may drop, in which case there will be a shortage. Or the levying officials may by mis take levy five mills where they in tended five-tenths. only, in which case there will be an immense surplus. "The remedy for this situation is a levy in dollars and cents. The taxing districts should simply notify the As sessor to extend so much money for them, leaving the Assessor to compute the tax rate in mills after he has corn Dieted his valuations. People generally understand dollars and cents better than they do mills and tenths of a mill. The tax rate should be nothing but a quotient. The mills and tenths of a mill system works a hardship where a tenth of a mill runs into money. In' Multnomah County this year there were levied nine taxes where the valuation of prop erty exceeded $300,000,000.' New Interpretation to Be Olven. . "These were the state, county, li brary, county school, road. Port of Portland. City of Portland, Portland Dock Commission and Portland School taxes. In each cf these instances tenth of a mill meant not less than S20.000. The possibility of snrplusses and deficits was forcibly brought home tn me thin vear when the dock com mission was forced to run about $5000 short on a six-tenths mill levy rather than collect $25,000 more than it need ed nn a Reven-tenths mill levy. "The even mi'ls and tenths of a mill lour -a.' a a missed when tax rolls were extended bv the tedious process of headwork. Now that we use machinery for tax extension in Multnoman County, I intend in future to interpret the present law as advisory, ana accept tax levies running into mo eecuuu decimal. "Taxpayers living in cities and towns should not view with unconcern tne unlimited newer in matters of taxation now vested in such municipalities. As all subdivisions empowered to 'levy a tax derive from the state their power of taxation, the state should not have been deprived of its inherent right to limit tne exercise or tnat power, a con stitutional amendment -will be required to bring cities and towns witjim tne reach of general state jaws relating to budgets and limitations. Conclusions Are Listed. "Summing up. I would state the fol lowing as my conclusions: "First All existing budget ana limi tation laws should be simpiitiea ana codified; and, so far as practicable, made cf general application. Second The 21 per cent latitude in the budget law should be reduced to 5 per. cent, and the law made applic able only to administration, operation and maintenance. "Third The base of the tax limita tion should be the expenditures of the expiring fiscal yeaf, and not the levy made at the beginning of the year. "Fourth Budgets should be cut to actual requirements, regardless of limi tation laws. "Fifth Extraordinary emergencies and capital outlay should be provided for outside of the limitation. "Sixth Levies should be reported in dollars and cents, and not In mills and tenths of a mill. "Seventh Cities and towns should be subjected, by constitutional amend ment, to the state budget and tax limi tation laws. "Eighth Debt limitation is as neces Bary as tax limitation. Steps should be taken to establish them where either or both are now lacking." H. E. HOBBS' HOME ROBBED Much Valuable Jewelry Taken by Systematic Plunderer. The residence of H." E. Hobbs, " 182 Royal Count, was robbed Friday after noon. . Jewelry was plentiftil in the Hobbs borne, and little was overlooked by the painstaking plunderer. B.roocbes, brace lets, necklaces, all of gold and gems, unset amethysts, silk hosiery and silk handkerchiefs, plate and silverware, made up a portion of the valuable arti cles, and- are thought to have afforded convenient means of carrying the stolen property. X Conductor T. Thompson,', of the Mon- tavilla line, reported to Detectives Hammersley ana canui. that a passen ger to the downtown district, at 7:25, bore a suitcase answering the descrip tion of that stolen. JUDGE WOODWARD, AT 80, STILL PRACTICING LAW Dean of Oregon Lawyers, Who Served Through Civil War and Knew Pres ident Lincoln, Is Active, Alert and "Young" in Spite of Years. BY ADDISON BENNETT. TO LIVE to be SO years of age with every mental -faculty at its very zenith; to have a keen recollection of the great Civil War and a prominent part played therein; to remember the immortal Lincoln; to be one of the first to enter Richmond after its evac uation by the Confederates; to look back over a record of law practice of over 50 years; to become finally the dean of the attorneys practicing in Oregon has not Judge John H. Wood ward a record to be proud of? t When I visited the Judge in his law office in the Pittock block I was as tonished to find a very smartly dressed and well-groomed gentleman who looks to be on the sunny side of 60 tell me that he was the individual I was look ing for. I felt almost like asking him for his recipe for the balm used to hide wrinkles, obliterate the traces of years and maintain the complexion of youth. But as I talked to him I found out the secret without a query, found from his sunny disposition, his loss of self in conversation, his clear-cut as sertions and his geniality, that the only balm he uses is a clear conscience and an upright life. , Lincoln Campaign Remembered. The Judge was born away back in Tork State, in the wonderful Schuyler County, which is the scenic lake region of that great state. He first saw the light of day on February 9, 1836. He had the usual training of a lad with kindly parents and received a good education, studied law and was admit ted to the bar" at Binghamton May 10. I860. His memory is keen, vivid, of the campaign of that year, in which Abra ham Lincoln was elected President; also keen of the events of the memo rable Winter of '60-'61, as the states of the Southland were seceding and the rumors of war flew thick and fast. When President Lincoln issued his first call for volunteers, young Wood ward closed up his law office in Wat kins, made his way to the nearest re cruiting station and was soon a mem ber 01 company l. xwenty-uura new r i lyiiiTiiMsssWrrrriT'rtirii (Photo by Bushnell.) Judge John H. Woodward, of Portland, Who Has Fnssed SOta Birthday. York Volunteers, and quickly went South, being stationed on the hills south of Washington. He did such no CTSVA DQcllXniUl tft him 11 Ti t i 1 the night of August 23. At 10 o'clock that night be was doing sentry auty, ehed. was chal lenged, gave the countersign and hand ed Privatev Woodward a package wrncn tnntnlnari a rnmmiflslOD aS CaDtain. This was signed by President Lincoln, and with it was an oraer to report to 1 1 .-. . . ...-.. A Vi n Afmv ftt fhfl lilts ucauuai .Gia w . ..... - . j - Potomac, General McClellan command ing. Reporting there, he was assigned Select Your New Furniture and Rugs at Jenning's No Matter How Low the Price, Jenning Furniture Is Good Furniture-Largest Stock in the Northwest ' ioEioiroBoi . lonoi tono. .oi I Sale of Solid Oak Odd Dining Tables at Half Price M Bedroom Suite Special Only 24 Suites to Be Sold Beautiful, Massive Suites of all quartered oak, Colonial design with golden finish. Each suite is the product of superior workmanship. One Colonial Bed, Regular Price $35.00 One Fine Dresser, Regular Price $37.50 One Chiffonier, Regular Price $37.50 One Dressing Table, Regular Price $20.00 The Entire Suite for Only D o $71.35 D o n Every Table Made From Solid Oak Abso " lutely JNo veneers No. 13060 Regular $35.00 quartered oak Dining Table, 48 inches by eight feet, dark (1117 CA fumed finish; half price PJ- -V No. 1150 Regular $35.00 quartered oak Dining Table, 48 inches by eight feet, dull 7 C A golden finish; half price.... No. 13060 Regular $33.50 quartered oak Dining Table, 48 inches by six feet, golden JJ- wax finish; half price ipJ-VJ. i J No. 13035 Regular $23.00 quartered oak Dining Table, 45 inches by six feet, golden C? "I "I CA wax finish; half price...... pXi.tU No. 13118 Regular $16.00 quartered oak Dining Table, 42 inches by six feet, dark CO ff fumed finish; half price pOJKJ See Display in Fifth-Street Window Main Store. LJ-iiii mm in- mmu' o n o n o Second and Morrison St. Store ocaoi D o n XOE (6 Garland" Range Demonstration Week See our Washington-street display of the fa mous "Garland" Combination Range a real two-in-one range. An all-year-round range; burns wood or coal and gas. The most con venient and up-to-date equipment for either a large or a small kitchen. Heavy cast-iron construction, insuring the utmost in durability and service. We will take your, old range or stove in part payment for' a "Garland" and sell it to you on liberal credit terms , if desired. SPECIAL : During "Garland" dem onstration week the manufac turers have authorized us to present to each purchaser, ab solutely free of charge, alumi num kitchen utensils of the retail value of $6.85, as follows: 1 Combination Roaster, 1 Coffee Pot, 1 Saucepan, with wire Egg Holder; 1 Lipped Saucepan, 1 Baking Pan. Complete Stock of "Garland" Ranges Shown at Both Stores. US.. i.miiilll'i IM? II ill 151 t'fSf Special Sale of Fine Rugs Lowest Prices on Rugs of Standard Quality Regular $47.50 Fine Worsted Wilton Rugs,CjO1 Cf 8-3x10-6, Beautiful Oriental Designs tpO.JV Regular $17.50 Brussels Rugs, 9x12, in newC- OQC Oriental and Floral Designs, Special only. ... P J- Regular $6.00 Fine Worsted Wilton Rugs, 27x djo 7r 54, in Oriental and Floral Designs, only pO J Second Floor, Main Store Go-Carts and Sulkies $10.50 Oriole Go-Carts with CQ O T corduroy upholstery, special ipOrJ $8.50 Oriole Go-Carts with (JC Or leatherette upholstery, sp'l ipOO $7.00 Sulkies, Collapsible QC Ofi auto top, oversize tires. .. PJvy $5.75 Sulkies, large wheels, C0 QC oversize tires, special pOI7J $1.75 Wood Sulkies, with T-I OC rubber tires, specials -L0J Big line f fine Tourist Q T ff Go-Carts from $7.75 to pJtJyJ Second and Morrison Street Store. This Week Only 4500 yards regular $1.70 fine Vel vet Carpet; choice of patterns; sewed, laid and lined, only $1.35 -Second atid Morrison St. Store. Henry Jenning & Sons Washington at Fifth Morrison at Second Displayed Today In Washington Street Window Beau tiful black lacquer and inlaid carved Chinese Chippendale Bedroom Suite. A striking copy of Oriental work manship. Do not fail to see it! New Cretonnes Regular 30-cent and 35-cent Cretonnes in beautiful Spring designs. Spe cial, yard, 2iip. to the commissary department and served throughout the war. 1'eterttbmrKh Incident Related. U'hlla liie. lllltlna UUTA TlOt. Ill th t-onL-a with Btt-nP(1 nnrf TliHtnl. he had many experiences that it is a pleasure to hear him recapitulate, oui i win give only the brifef adventure Just sub sequent to the fall of Richmond. On April S, 1865, it was learned that Rich mond had Deen evacuated b duum the battle of Petersburgh had been ..cri, o-nA int hv thA Confederates. General Meade, then in command of the Army of the Potomac, aetaneu three officers. Captain Woodward be . a email tniuiil of men to proceed to Petersburgh ana thence to Richmond, wnere tney nrrneu iu afternoon of April 7. The following day tneir attention A,totA vv a. la.re-6 volume of smoke in the northern part of the city. nnino nut tn lnvpstitrate. tiicy iuunu a largo number of tobacco warehouses burning, having been set on fire by the troops before leaving. Returning towards their headquarters, tney bo President Lincoln, leading his little son. Tad, and Admiral Porter, accom panied, or rather escorted, by eight ma rines, four preceding and four follow !io. thom Rither the Admiral or the n ; -j -. ho Ttirio-A was never auite sure which asked Captain "Woodward if he could ten mm wnero jricucuw t-..i onri nKkpd what Union Uil. 13 li'Mi " a n,ArA in thA nitv. The Captain replied that General Wetzel was in command -there wun a ' whirh had arrived during the night and early morning. Few l.eft Who Knew Incoln. Tt mav ennm tn the unthinking quite .!iai thine tn talk about such an ordinary . occurrence. It is not. Those who met President Lincoln in tne uesn foot Tvaaalnir a.wav. Within a few years there will be none left to tell at first hand of speaking with that great man or to one in his company. So it is a, matter of pride with Judge Wood ward to keep fresh in his memory this meeting with the great emancipator, the greatest of all great Americans. For very soon his form and features will be a tradition only, and not a memory, as in the case of Judge Wood Early in May, his country needing his services no longer. Captain Wood-" ..AcfD-noH onn huOflinA CitiZOn Woodward, went back to Watklns, took possession of his old oince, swung ms old sign to the breeze and again took . i- nnn,inA .f inw followed this until the Spring of 1871, when he and his tamliy came to ureguu, '"' ing here in May of that year, neariy .-. ..oa.a .o-n tja wnu Admitted to the bar in this state by the Supreme Court September 6. 1ST1; to tne unitea ouncn Circuit Court February 26, 1872, and tn th United States District Court on the day following. From that day, in May. 1871, when Mr. Woodward came to this city, then mere provincial town, up to tne pres- tour OPFORTtrvrrr to ieabx to S-P-A-N-I-S-H SECOND ELEMENTARY COURSE OP Of! LESSONS OK ONE, HOI II PT Cn UU EACH FOR ' "3U Including Morocco Binder and Spanish- .ngllsn, Hingiisn-apanisn vicihjui?, Given by PROF. CARLOS AXAMILLO. Same lessons given four times a day. Students may come to one or all four. Professor furnishes lesson sheets each day. No books to buy. No grammar to learn, course starts iuaitn o, aj.u. REGISTER IMMEDIATELY. G. H. Wllaon. Cln Secretary. Telephone Main 833. Mezzanine Floor, Journal Building. All lucuLiai -ua best luanv wus, ana stories on the FORD automobile. Hundred of them and all good ones. Also JITNEY jokes. Moving Picture, and Scage jokes. Laugh till youataake.A neat colored covered book by mail for only TEN CENTS. SO. SUiLyVALi COMV. . t7l J -MWXTLJrVu Jil ent day, he has followed the practice of his profession. Only two official posi tions has he filled; he was County Judge of Multnomah County for four years, '72-'76, and United States Com missioner in charge of Congressional elections during the year 1880. He has never sought political office. Being a home-loving man, a man whose greatest delight was to gather around the fireside- with his family, his name is not so well known to the multitude as many of far less merit. But to his large circle of friends he is known as a gentleman of the old school, a man whose word equals his bond, a man who is always to be relied upon to do the right thing at the right time in the right way. He is the dean of Oregon attorneys, his admittance to the bar antedating all others living. The great grief of his life encom passed the Judge six years ago, when the wife of his young manhood died. She left five children, four daughters and one son. They are still living, as follows: Mrs. David Pratt, Elmira, N. y. ; Mrs. Fred H. Hopkins, Central Point, Or.; Mrs. C. H. Noble, Portland; Mrs. A. Bracons, Portland, and Servis V. Woodward, Portland. FRENCH DRAMA SCHEDULED Play to Be Presented In Couch School Thursday. "al Monde Ou Ion S'ennuie," by Pailleron, will be presented on Thurs day evening, February 24, at 8 o'clock, in the new Couch School, Twentieth silicon etfaotu unHpr thA riirection of Mrs. George E. Reed and Miss Nellie Fox, by the following cast: J. Andrei Fouilhoux, Folger Johnson, Leland Smith, Thomas V. Williams, C. Henri Labbe, Paul A. Trullinger, Edgar Piper, Mr. Dupertuls, Mr. Trant, Mrs. W. H. Corbett. Miss Henrietta Eliot, Miss Olivia Failing, Mrs. J. B. Bilderback, Miss Sarah Sabin, Miss Lucile Parke, Mrs. H. B. Torrey, Mrs. Folger John son, Mrs. Susie Fennell Pipes, Miss Ethel Wentworth. All who are interested in the French drama are cordially invited. SELLW00D WOMEN ACTIVE Ladies' Auxiliary of Y. M. C. A. Plans Washington Day Celebration. The Ladies' Auxiliary of the Sell wood T. M. C. A. will hold a Washing ton birthday celebration Wednesday at 2:30 P. M. in the rooms of the associa tion. East Fifteenth street and Spo kane avenue. It is planned to make the decorations of flags, while the cos tumes of the ladies will be after the style of Colonial days. A programme will be rendered as follows: Piano solo, "Chanson des Alps" (Rider), Mrs. Myrtle Glenn; reading. Miss Dorothy Munswn, of the Gillespie School of Expression; vocal solos, "The Cradle Song" (May Fayben), "Open. Thy Blue Eyes" (Massenet), Miss K. Letton; reading, Miss Munsen; piano solo, "Morceau Characterisque" (Wallen haupt). Mrs. Myrtle Glenn. Reception committee, Mesdames A. R. McLean, F. H. Hayes. J. D. Rice, W. H. -Ronrrl Tj. C. Snell. Roy BiacK, a. rj. Cumpson; decoration, Mesdames S. B. Hendee, Otto Peterson, Roy Ward, C. D. Williams, H. K. Capell: refresh ments. Mesdames J. W. Caldwell. Gil bert Charters. E. P. Charters, J. W. Stiindloy and W. Nnlf. Quality High Prices Low lost Sanitary, Best Ventilated, Quick Service, Comfortable. Meet Your Friends at the New Cozy Dairy Lunch 323 Washington St, Near 6th, Two Entrances. A place where refined people are not ashamed to cat. Special 15c, 20c and 25c Breakfasts Daily. REGULAR 75c CHICKEN DINNER SUNDAYS AT 35c 0 FOOT SPECIALIST Flat Foot, Broken Arches, Weak Instep, Painful Heel and Aching Feet are all ailments of the foot. No matter what your foot troubles are call and see me regarding my me chanical means of correcting. FREE EXAMINATIONS TO ALL A. A. ALBRIGHT Broadway 5015, A 3525 423 Pittock Block. You Should Have Your Whole Mouth Fixed Up . i . r i " i. Alia I uu iuww . . NOW IS YOUR CHANCE! We Will Do It for Very Little Money AND INSURE IT FOR IS YEARS! WtECTROFAMl SYSTEM OPEN EVENINGS. " T J I k ' , ., : ?i , .k- E. Ansplnnd, D. V. S Mgrr. FREE EXAMINATIONS. Yes, it pays to advertise if you live up to your adver- SSSt':""""! tiSemeilt. My mOttO iS, Ordinary Rubber Plate $ 5.00 Porcelain Crowns.... $5.00 and $ 3.50 Once a Patient, Always a Booster . g f Sow:::if3 1 5 - 22-k. Gold Bridge $5.00 and $ 3.50 No matter where you live or what your mouth may need, Painless Extraction soc I can save you both pain and money. You may need a here is the price list for Bridge, a Crown, Filling or Plate. very finest dental avork. ELECTRO-PAINLESS DENTISTS In the Two-Story Building Corner Sixth and Washington Streets, Portland, Oregon.