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.