io TTTE SUXDAT OREGONTATC. POTtTt,A?fD. . DECE3IBEE IO. 1D16. HIPPODROME SALE LARGEST OF WEEK Improvements to Building In dicated by Notice to Ten ants to Move Out. PRICE IS $325,000 CASH Weaver Apartments Valued at 5-10,- 000 Cliange Ownership and $40,000 Building Projected. . Home Site Bought. 1 One of the largest realty transactions of the year and probably the largest, considering: the amount of cash that is changing hands, became known last week vhen it was announced on good authority that the five-story Hippo drome Theater building and more than a quarter block of land on the north west corner of Yamhill street and Broadway had been purchased at a con sideration of about $323,000 cash. Ostensibly the buyer is Max II. JJouser, a Portland grain dealer and ex porter, although it is understood that other local capitalists may be associ ated with him in the investment. It is known that the property was first presented to Mr. Houser by a realty dealer about six months ago. Since the financial failure of John 'vV Considine more than a year ago the handsome theater building which housed the Em press, Orpheum and Hippodrome The aters at one time and another and which was recently named the Broadway-Yamhill building, has been owned by the National Bank of Commerce of Seattle, whose Portland representative handled the sale of the property with out the assistance of realty brokers. Quit-claim deeds filed at the Court house recently, cleared all clouds from the title and gave the Seattle bank absolute authority to conclude the bale. Dent Thought Concluded. Although an effort has been made to classify the transaction as an option terminating on May l. it Is regarded ps certain that the purchase has already been consummated through a 'local trust company, though the deed has not ypt been recorded. When the playhouse was erected About four years ago a bond 'issue of J300.000 was underwritten by the Seat tle bank and of this amount only $60. 000 was paid at the time John W. Con sidine went through bankruptcy. The building has been occupied for a year by the Hippodrome Theater, whose owners have a long-term lease. Forced-removal" signs placed in one of the stores on the ground floor of the building last week tend to confirm the report that the purchase has been con cluded and Indicate that alterations to the building are planned. Mr. Houser said last week that changes were con templated in the entrance and on the upper floors. AVenvrr Apartments Sold. By the terms of a deal closed last week the three-story brick "Weaver Apartment building situated at Tl'l Washington street, between King and Ft. Cl.ilr streets, was sold by L, F. "Weaver, of San Francisco, to H. I. TTamblet. of the Alameda Investment Company. The consideration of the transaction was not made public. The building cost $22..ri00 when constructed and the lot. which is 50 by 109 feet in jirpa. is estimated to be worth between 115.000 and -$20,000. The Weaver apart ment contains 2S rooms equipped with baths. Originally all of the tenants were bachelors but it has not been operated exclusively as a bachelor apartment re cently. The sale was handled through . L. Lindsley, of the Associated Brok ers Company, and S. B. Gustaff. Through Mr. Gustaff a six-room resi dence situated near the northeast cor ner of Ea:t Fifteenth and Going streets in Vernon, was sold last week by K. T, Manels. of Baker, to A. E. Ward, at a valuation of about $2500. 940.000 Apartment to Rlxr. Although the name of the owner and the location cannot be divulged it is known that plans are being prepared by Claussen & Claussen for the con iitruction of a four-story and basement brick apartment huilding that will cost in the neighborhood of $40,000. The proposed new building is to have five and six-room apartment suites, with fireplaces, hardwood floors and full equipment. Machine Shop to Cost 2.0fl0. William Cornfoot obtained a building permit lat week for the construction of a one-story' machine shop to be erected on the site of the Albina En gine & Machine Works on Loring street between Lewis and Hirding streets, in Albina, plans for which have been prepared by Architect Walter Claussen. The probable cost of the building is cited as $20,000. An additional building to cost $1500 was also authorized at the same time. Walter Beebe to Erect Home. A view site, consisting of three lots In Olmsted Park, above Irvington, and near the Broadway carline, has been sold through the agency of H. M. Bransford, to Walter B. Beebe, vice president of the Northwest Steel Com pany, for a consideration said to be in the neighborhood of $5700. Mr. Beebe expects to erect a handsome residence and occupy it as soon as completed. REALTY LAWS DISLIKED EFFORT TO BE MADE TO HAVE OB JECTIONABLE CLAUSES CHANGED. Dealers Hear Discussion of Proposed LeKlslalion and Tour of West over Terraces Planned. An amendment to the present law re quiring that a realty broker must have a contract in writing, stating a con sideration, before he can collect com mission for the sale of real estate, will bo offered to the next Legislature, ac cording to Herbert Gordon, chairman of the legislative committee of the Portland Realty Board, who will rep resent Multnomah County in the next Legislature. Mr. Gordon made this announcement at last Friday's meeting of the Portland Realty Board and ex plained that the bill was to be intro duced at the request of a large number of realty men who have had trouble collecting commissions justly earned. He said the repeal of the law would bo attempted and that he hoped at least to eliminate the provision requir ing that consideration be stated. Mr. Gordon also announced that a bill was being considered to eliminate the evils of petition chasing, such as resulted in the misrepresentation con nected with the placing of the last sin gle tax measure on the ballot. James B. Flnnigan and C. S. Robin on, framers of two laws intended to change the present mechanics' lien laws of Oregon, were called upon by H. U JUlem&n, chairman of the day, to OX' plain the various feaures of tliPir pro posed bills. During the course of the meeting S. F. Woody, vice-president of the Seattle Real Estate Board, took a fling at the so-called knockers of Portland and contended that while pioneers were useful in, the beginning, that they be came liabilities in a community after a time. He said that realty conditions in Seattle were improving except in the acreage field, f In a spirited ad dress boosting Portland Tom Richard son took exceptiqn to Mr. Woody'a re marks. Mark Woodruff, of the Chamber of Commerce, pleaded for support of the Pacific Northwest Tours Association. A. C. Callan explained the light that is being waged for lower water rates for factories and Dean Vincent, chairman of the board's committee in charge of the Westover Terrace project, an nounced that an excursion would be made to Westover Terraces in the neat future. On motion of G. G. Rohrer. chairman of the committee on rentals, his com mittee was made permanent rathe.' than special. IiAXD KEXTS FOR $14 ACRE Cihatilla County Man Makes Con tract for Three Sections. Fourteen dollars an acre, probably the largest price ever paid In rent for wheat land in this section, will be re ceived by Mel Schutrum from J. W. Maloney under a contract which has just been signed between the two for DUTCH COLONIAL RESIDENCE II ' fry -;rr-74 M.A Bats IIOMK OK MISS V Kit A MAY DARLI.Vfi. Among- the attractive new residences completed recently in the Eastmoreland district is the Dutch Co lonial home of the Misses Vera and May Darling: on East Thirtieth street, between Tolman and Claybourne avenues, which was designed by C. H. Wallwork, a Portland architect. The home was built at a cost of about $3400. The main entrance opens into a' small square hall. French doors open from this hall to livinfr-room and dining-room, living-room 13 14 feet by 25 feet., with the large fireplace and bookcases on the long side of room, from living-room French doors lead to a large living-porch at the rear of house. The second floor contains three bedrooms and bath; also a sleeping porch. All the rooms have large closets or wardrobe,'and each room has a nest of drawers which run back under the low portion of the roof. Floors are of oak, while the woodwork throughout the house Is old ivory enamel. Walls are light tan. bordering on the yellow. The cement basement also contains a shower bath. the rental of three sections of land owned by Schutrum just north of this city, says the Pendleton Tribune. It is currently reported that the Judge took the land at that figure to prevent its passage into the hands of two of his business rivals. BRIDGE GIVES IMPETUS SALES REPORTED ALONG! ORTH E3iD OK 17KIOX AVENUE. South Dakotn Man Plana Erection of Rulldinff at Lombard Street and Will Run Grocery. On account of the fact that Union avenue is completed and is about to be connected iirectly with Vancouver by way of the main approach to the interstate bridge, unusual activity has been noted recently in all classes of property along the avenue. A letter received last week by "Will iam L. Graham, of the Brong Company, from J. O. Lentz, of Redflel'd. i. D., who is the owner of property at the northeast corner of Union avenue and Lombard street, announces that he is planning the erection of a two-story double building on the property and that he will come West to operate a grocery store on the premises. A total of 22 lots situated along Kast Eight street, in El Tovar Addition, has just been sold for $12,000 by the Brong Company to Lewis P. Love, who will hold them as an investment. The following sales in El Tovar have also been made recently: A 50 by 100 foot business lot on the east side of Union avenue, between Lombard and Stafford streets, to J. M. Crawford, of Dundee, for $1600; a house and lot .at 1418 Kast Seventh street to C. R. Tol bert. fur lta0; a house at I486 East Sixth street to Inez C. Pierce for $1900; a residence lot on Lombard street to P. W. Bennett; two lots on the same street to Sarah E. Kleppin; a lot on East Seventh street between Morgan and Bryant streets to Mrs. S. C. Har vey. ROAD SURVEY SUSPECTED Party Believed to Be Kunning Line for Oregon Electric Extension. FOREST GROVE, Or., Dec. 9. A party of surveyors came to this city the past week and was taken over into the Wilson River country. It is surmised that they represent the uregon Llectrlc Railway, which has a survey part way to Tillamook, along this route, which would tap the great timber country lying above Gales Creek, and that it is with a view to making the extension of the road from this city or Wilkesboro that the party is now making the survey. Sherman County Farm Sold. SHANIKO, Or.. Dec- 9. (Special.) The Bruner property of 640 acres, half mile north of here, has been sold to J. C. Adams, of Kent, Or., for $4800. There are about 200 acres that can be cultivated. . Part of this has yielded 30 bushels to the acre. The balance is in good pasture land. Mr. Adams expects to keep cattle for dairy and beef for local markets. Cbehalis Taxes $72,999 Less. CHEHALIS, Wash.. Dec. 9. (Spe cial.) James McClure, County Assessor, and his office deputies have completed the extension of the tax rolls for the year 1916. The total valuation of all property, real and personal, subject to taxation is $20,214,953, arid the total taxes for all purposes Is $865,039.14. The taxes for 1916 are lesa than those of 1915 by ,72.999.07, MOVEMENTS GO UP IN COST BUT PAY Seattle Engineer Tells of In creases of All Sorts of City Betterments. SOME ALWAYS OPPOSE Problems Confronting Officials, En mity to Be Overcome and Prac tical Value of Improvements Are Discussed by Expert. In contending for liberality in public expenditures. R. H. Thomson, the famous Seattle engineer, in the course of his address at the Central Library IN EASTMORELAND HAS MANY 3lBara;s ,1 S i 4 rrr 11? l 1 5 11 4? " last Monday night on "Engineering Problems of City Development." ad mitted that the expenses of public im provements in American cities have jumped ahead by leaps and bounds dur ing recent years, but he contended that even greater increases were shown, in per capita wealth and in the wealth of American cities. Mr. Thomson quoted figures to show that public improvements in general averaged an increase of 32 per cent between the years 1902 arid 1913. In all the cities of the United States the following increases were shown in the respective departments of government: Cost of general government. 40 per cent; police protection. 9 per cent: fire protection. 22 per cent; health conser vation. 66 per cent; sanitation. 59 per cent; street construction, 16 per cent: charities. 32 per cent; education, 38 per cent, and recreation charges, 82 per cent. Co-operation Reduces Taxes. "The fact that the tax burden has be come considerably less in spite of the increased cost of public improvements proves that co-operation in both things by whole is better and more economical than doing things by retail. In various ways modern cities are taking over helps which enable' citizens to pile up wealth faster." he said. At the outset- of his -address Mr. Thomson explained how the develop ment of the steam engine, the steam boat and the locomotive brought about the creation of great cities where great factories sprang up. The law of gravitation drew people to the city, he said, and created a new responsibility for the city fathers be cause a congested population made modern -swers neceFsary to keep down the death rate, and compelled the pub lic authorities to find means of sus taining the life and health of the workers. This brought forth systems of run ning water for sewerage purposes, the science of streetcleaning and the de velopment of places for recreation where the tired worker could stretch out Ills arms, rest on the green grass HI I l't in ex. NEW 'LAURELHURST HOME HAS OLD IVORY AND ANTIQUE MAHOGANY INTERIOR FINISH. - . CS.Tr?:"T tnX? I rr7- f Tlf ' ' : i t ' Vim - -.4; J t RESIDENCE OF DR. II. A. MEDKRSACH AT 1170 HASSALO STREET.. A 10-room residence just completed at 1170 Hassalo street, in Laurel hurst, by "Dr. H. A. "Medernach.-iias 10' rooms, the lower floor being fin ished In old ivory and antique 'mahogany. The cost of the house was. about $6000. The cellar is constructed to furnish garage space for an automobile, the entrance being at the front of the house. and feast his eyes on the wonders of nature. ' - "There has always been a large class of people who have fought, struggled and protested against these improve ments on the plea that they were going to -cost money and would thereby raise ' taxes for the estaDiisnment oi luxuries which- their fathers didn't have and which, therefore, they didn't need," said Mr. Thomson. 'These people didn't want .'streets to be , paved and lighted, but they have been compelled to submit on account of mutual responsibility and as a matter of economy.. Jt has come to be an ac cepted fact that it pays to take care of our men Just as we must take care of horses and other animals. "In supplying public needs city offi cials are today engaged constantly with engineering problems. They know now that they must have cheap means of communication with their hinterland and with the markets if industries are to- thrive in their community. "This makes good highways neces sary and the elimination of heavy grades and crooked and narrow streets which serve as a prohibitive tariff against trade relations. Time Is an element of expense in transportation and all barriers to the ease of trans portation must be removed. Beanty. of Parks Is Practiced. "The matter of sanitation is also im portant today. The proper care of chil dren has become a public matter and precautions must be taken against crowding children into congested, filthy quarters and to see that their health ATTRACTIVE FEATURES. is conserved that they may become good citizens. "On the ground that bcauflcatlon is a waste of money there has been great outcry against public parks, but beauty and parks have their practical purposes." In quoting the increased cost of pub lic improvements throughout the coun try Mr. Thomson admitted that he did not know how future improvements could be handled in Oregon under the new constitutional amendment limiting the Increase in taxes to 6 per cent year, but he admonished the citizens present not to be afraid of spending money for improvements that will give greater health and bring good in one way or another to the entire popula tion. , While on this point he defended the wisdom of opening up new streets, of a city garbage system and of water me ters o the ground that they tended to save money in the long run., - Opponents Become Friends. He recounted his experiences as city engineer of Seattle for nearly 20 years, during which time he supervised the expenditure of more than $40,000,000. He said it took him nine years to get mountain water into Seattle and, that during the interim he had to appear before the Legislature four times and before the Supreme Court five times on account of the fight made against this improvement. The same struggle came when the sewer system was put in, when he first asked the people to vote $7,000,000 to develop the port of Seattle, when he asked for better roads and streets, etc. Finally, he said, the very people who first opposed him- patted him on the back for the projects which he fathered and that now the people of Seattle real ize that improvements are investments rather than expenditures and that cheap bread and good sanitation tend to make big cities and good cities. The Russian government controls the prices charged for medical prescriptions. 1 rJ NEED OF STREET TO BISECT CITY URGED New York Man Advises Con struction of a Main Ar . tery in Portland. . FUTURE GROWTH FORESEEN J. V. Boies Suggests Thoroughfare Could Run From Ankeny and . Broadway Across Xorthwest ern Section of . City. In a letter addressed recently to J. Upham, president of the International Realty Associates, the purchasers of Westover Terraces, J. W. Boies, a resi dent of New York, who chanced to be stopping at the Hotel Multnomah while Mr. Upham was in the city, sug gests the construction of a possible new street in Portland that would form a main city artery, starting from a central city division point, say An keny street and Broadway, and cutting obliquely across the norwestern section of Portland to the city limits, with provision for its eventual extension to the junction of the Willninettrt nnrl Pa. I lumbia rivers. Early Action Urged. . -Mr. .Boies, who signs himself "a vis iting auditor contends that such street artery would form a natural highway leading directly to the rest dential sections on the uplands and to the factory and shipbuilding sites along the lower river. He urges that the improvement be made .before the rights of way become prohibitive. Although the city beautiful plans suDmitted'by E. H. Bennett, an emi nent architect, in 1910 and 1911 recom mended the construction - of several cutoffs and extensions, no extensive movement in that direction has been carried forward in Portland. Even as late as a few months ago there was an agitation for the extension of Stark street, but this plan was opposed and was defeated. The plan proposed by Mr. Boies is even more extensive than the proposed Stark-street extension, and is interest ing, not only because of the engineer ing feats it contemplates, but because its presentation embraces many flat tering comments on Portland from I visitor. Mr. Boies' letter follows: Residence Qualifications Praised. "For years Portland, Or., and Oak land. Cal., have been recognized by travelers as two of the great residen tial cities of the West, largely due to the charming combinations of climate and suburban environments of natural beauty. "As manufacturing cities also thev .both have been rapidly forging ahead curing the last decade, so that soon perhaps, they may be compared to their older Eastern sister that great manu facturing city of Newark. X. J.. with its many plants along the Passiac River and its beautiful residences in the Orange Mountains and foothills on its outskirts. "Newark, N. J., has two wide streets intersecting each other at right angle at the city's center, -alled Market and Broad. .,e latter, true to its name one or ine wioest thoroughfares in America, is Newark's great commercial artery, paralleling the river through out the city's limits. "Oakland, like Newark and other large cities, has several wide avenues, radiating from its center," such as East Fourteenth street. Broadway, Tele graph and San Pablo avenues. These avenues extend as straight as an ar row's course for miles into the sub urbs along various points of compass. Years ago San Pablo avenue- was cut obliquely across the city at great ex pense, forming like Market street of San Francisco a great artery of com merce. Xew Artery Advocated. "But why, oh why. does your beau tiful city of Portland content itself with such an inadequate street like Washington for its outlet to the west and north? True, you have made a good start in extending your Broadway over its great bridge as another feeder into Eastern Portland. "If there ever was a time, it is now. for Portland to follow the successful example of her sister cities and open up another long-needed avenue of com merce; but this time cut it obliquely across the city, connecting such nat ural division points as Broadway and Ankeny with Marshall and Eighteenth streets, and thence across the north western section to the city limits, with provision for its eventual extension to the lower Willamette and Columbia rivers. "Such a street artery could form a logical division cutoff, leading directly to trie residential section on the one hand and the natural manufacturing district on the other, along the lower levels between this cutoff as suggested and the lower Willamette River; for this district is rapidly proving the best available level land for the new ship building and allied factory sites. "During the 'year of 1911, on the writer's longest visit to Portland, this idea impressed itself upon him, as it must have upon numerous others. But now, with the shipbuilding forging to the front on the lower Willamette, surely this worthy city can well afford to respond to the increased demands of traffic from new industrial growth and supply what now seems the only thing lacking for a greater Portland, viz: a new metropolitan avenue of Commerce." Several Small BulldlnKs Beicun. L. H. Libby has commenced the erec tion of a one-story creamery building at 1006 East Morrison street. In Sunny side Addition, to cost $1500. For Ella La Pointe. S. Rasmussen has started the erection of a $2275 residence in Rose City Park: F. B. Turner is build ing a $2500 bungalow at 653 East Sixty-first street Xorth. Rose City Park: Thomas Vigars took out a build lng permit last week for the erection of a $3500 residence at 6 East Thirty-ninth street, Laurelhurst: G. E. Weller Is constructing a $2250 residence at 829 East Seventy-seventh street North, in Montclair Addition, for G. A. Stock. Sbaniko tie-elects Mayor. SHAXIKO. Or., Dec 9. (Special.) The results of tne city election neia vesterday are as follows: Thomas Gavin (Rep.). Mayor: R. R. Wheeler (Dem.), Lou Fenton (Dem.), W. A. Rees (Rep.), two-year Councllmen; Ed Hln ton (Rep.), Howard Weise (Dem.). one year Councllmen; Gus Rehder (Rep.), Marshal: Archie Altermat (Dem.). Re corder. Mr. Gavin won by 15 votes and will serve his second term as Mayor. Portlander Buya In Montana. Leo Charles Sparks, one of Portland's vocal - Instructors, has recently pur chased a 360-aere wheat ranch In Mon tana. Mr. Sparks expects to spend the greater part of his vacation there in making Improvements and overseeing the work on the ranch. LIFE INSURANCE COMPANIES PROTEST AGAINST TAXATION Congressional Proposal of Including Protection of Dependents' in list" of Incomes to Be Taxed Brings Spirited Objections. BY LIFE INSURANCE EDITOR. THE 64th Congress, which passed into history as the "Two Billion Dollar Congress." adjourned after making appropriations which totaled exactly $1,626,439,210. With other ob ligations and authorizations the total reached, $1,858,384,485. While at first there seemed to be little hope, the proposed stamp tax on Insurance policies was stricken out of the emergency revenue bill. The bill originally proposed a tax of a half a cent on each dollar of premium on all policies including life insurance. Short ly arter the bill was introduced, the members of the House and Senate were deluged with protests from all parts of the country, particularly from life in surance companies and policyholders. one of the large life Insurance com panies issued a protest which had much to do with eliminating insurance from' the bill. This protest explains why life insurance, of all things, should not be taxed and' every policyholder should acquaint himself with the facts. Citizenship Is High. The protest reads in part as fol lows: "As you are doubtless aware, when the insurance departments were organized in the various states some 50 years or more ago it was with the purpose of supervising the business and safeguarding the interests of policy-holders, but with no Inten tion to impose upon them more than the actual cost of such supervision and this was the original practice. It has long been recognized that those who carry life insurance are the best citi zens of this country, having voluntari ly taxed themselves to the extent of their premium payments in order to provide for the welfare of their de pendents. "It has been well said that the Gov ernment should insist upon the faith ful conservation of life insurance funds and the application to their intended use. It should be as reluctant itself to reduce or divert them as to permit individuals to employ them for political purposes or in extravagance of man agement. Double Tax Asserted. "Life insurance taxes either increase the cost of insurance or diminish the amount of It. In the one case, they fall on the policyholders: in the other, on the beneficiaries of the insurance. "Having taxed the real estate and other property of these corporations on the same basis as other property is taxed, and imposed upon them in the form of fees, the payment of the cost of their own supervision, further and additional taxation is unjustifiable. The mere desire to raise revenue docs not warrant imposing upon life insurance, conducted upon the mutual plan, a spe cial form of premium or other income tax. "Notwithstanding the original inten tion of the 'various Legislatures with SESSION IS PLANNED Interstate Realty Executive Body to Meet Here Soon. MEMBERSHIP MOVE AIM Important Business Scheduled, In cluding Selection of Place for Convention Aberdeen and Eugene Are llivals. ' Extensive preparations are being made for the first meeting of the ex ecutive committee of the newly or ganized Interstate Realty Association of the Northwest, which is to be held in Portland January 12 and 13. Much important business is to be transacted at this session and the meeting place for the 1917 convention is to be i-nosen. The realty boards of Aberdeen, Wash., and Eugene. 'Or., are said to be striv ing for the honor of holding the next convention and it is understood that Seattle may also put in a bid. Since the formation of the interstate association in Portland last July, or the initiation of the Portland Really Board, the realty boards of Seattle. Tacoma. Spokane and Everett have vot ed unanimously to become members of the association, which already had the support of realty men throughout Ore gon, as well as In Southern and South western Washington and Idaho. At the executive committee meeting in Portland next month a big member ship campaign is to be inaugurated among the leading realty dealers In Oregon, Washington and Idaho. The attendance at the organization conven tion in Portland last July was ap proximately 700 and it is hoped that 1000 may attend the 1917 convention. A number of local realty boards have been organized in the Xorthwest since the birth of the interstate association. In addition to F. E. Taylor and Paul A. Cowgiil. president and secretary, re spectively, of both the Portland Realty Board and the Interstate Association, the following executive officials of the latter organization are expected in Portland for next month's gathering: Samuel Collyer, ex-president of the Washington State Realty Association; E. S. Goodwin, president Seattle Real Estate Association; Fred K. Jones, pres ident Spokane Realty Board; L. R. Manning, president Tacoma Real Estate Association;. W. R. Booth, president Everett Real Estate Association; W. E. Pierce, president Boise. Idaho. Realty Board; W. C. Williams, president Eu gene, Or., Realty Board; F. W. Wood, president North Bend, Or.. Realty Board; J. H. Batchelder, president Hood River Realty" Board: E. T. McKinstry. president Grants Pass Realty Board; F. W. Fitze. Coeur d'Alene. Idaho, vice president of the Interstate Realty As sociation: Frank O. Dole, Aberdeen, Wash., and H. Scott, Salem, Or., and the following directors of the Inter state Association: Albert Schooley, Che halls. Wash.; J. E. Calder. Montesano, Wash., Volney B. Cox, Pasco, Wash.; R. H. Traill. Jerome, Idaho; C- M. But ler. Stites, Idaho: F. H. Smith, Boise, Hdaho; W. C. Murphy, Medford, or.; B. "an Dusen. Astoria, Or., and E. T. Wade, Pendleton, Or. MuYiTXOMAH REALTY ACTIVE Opening of Capitol Ilighgway Has Marked Effect. Since the opening of the Capitol Highway from the end of the Terwilll ger boulevard to the county boundary marked activity in building and real estate has resulted. At Multnomah W. N. Rlnehart. of Cottage Grove, pur chased the country home of Fred D. Armstrong for $2500 cash. The place is made up of tracts 3 and 4, block 1, of Hillvale. and contains about half an acre of ground. It is improved with a modern five-room bungalow of the low Southern Cali fornia type and the ground is beauti fied with, nobby outhouses and pergo respect to the supervision of the busi ness of life insurance, additional taxes have been imposed from time to time, until esteemed one of the sources-of revenue of the various states and of the. Federal Government, with little, if any, thought of the effect upon policy holders." Quoting England's policy of deduct ing the amount paid by any citizen for insurance from taxation, the statement continues: ' KnKlnnd Exempts Insurance. "With England's great need for rev enue this practice has been continued, that country at the present time ex empting from tax one-sixth of the in come of each citizen, provided it is devoted to the purchase of life insur ance protection. Prior to the present war there was no premium income tax in France, Belgium. Austria. Hungary. Italy, Spain or Russia, and we are led to believe that the same condition still prevails. "The several states, as well as the Federal Government, seem to fail to recognize the essential qualities and the beneficent character of life insur ance and have imposed upon it tax burdens far greater than those Imposed upon other Institutions. This is no doubt due in large part to the ease with which the needs of the various govern ments could be met by taxation of this accumulation of assets for later dis tribution among dependents, in which funds no single Individual has a suffi ciently large interest to render it worth while to institute a vigorous opposition. Tax Sometime Triple. "The present tax law applies specif ically to net incomes of over $3000 only, but inasmuch as the average pol icy in companies conducted upon the mutual plan, excluding industrial in surance, is less than $3000. and the annual premium thereon upon the av erage less than $125, the effect has been indirectly to tax at least this much of the income of insured mem bers who are otherwise exempt. Where the net income of an individual has exceeded $3000 the effect has been a double tax upon so much thereof as is devoted to life insurance, and all of this in addition to the state taxation heretofore mentioned a triple taxa tion. "The members of this company, through the management, protested against the imposition of the present Income tax, and repeat this protest with added force in view of the con templated doubling of the tax rate. "In view of the fact that every dol lar of the funds disbursed by a life insurance company has come from the premiums paid by the insured, even the interest receipts being the income derived from the investments of pre miums paid in former years, all taxes of whatever nature fall ultimately upon the Individual policyholder, and w bespeak the attention of your com mittee to this phase of the situation in your proposed consideration of H. R. 16,763." las. Mr. Armstrong lost no time In re locating a new home at Multnomah. He purchased tracts 24 and 25. in Over hill Park, from Peter Kerr and imme diately commenced the construction of a modern five-room bungalow. Ben Rlesland has sold his modern five-room bungalow, located on the cor ner of Thirty-tirst and Fenton streets, to Dr. T. E. Marx, of LaCenter, Wash., for $2500. Ir. Marx has already taken possession of the premises and is pre paring to open his office at Multnomah. Other deals are in progress. Mr. Rlesland reports that, he has ne gotiations pending for the building of a larsre garage and machine shop on the highway. Many families are mov ing out to this district and the late school census shows nearly a third in crease in school children over the cen sus of a year ago. George Primrose, the veteran min strel, is planning to build a large, modern home along old Colonial lines on his 10-acre tract northwest of Mult nomah station. The ground is beauti fied with Oregon shrubbery and fruit trees. Directory of Prominent Life Insurance A -e nicies Members of Life Undcrrilcrs Association of Oregon Vv m. Goldman, tfeoerai Manager. .NA'llUAAL. LiFlk O' V1LUMO.NT. H. O. Coltou. Msuski-. . MASSACHUSETTS MUTUAL, UFE Chamber uf Commerce Bids. Jt. I. liarnou. Manager. PENN MUVUAL L.1K.. Nortiiwti lern Bank Bluff. Horace Mecklem, Manusar. NEW KNUU.VU MU1 UAL OUTB. North weetwru tiauk Bias. a. M. Elocum. Mar.. RELIANCE UlfE l.Nn. CO.. Plttlburs. Pa, 08 Morgan Blag.. Portlapq Or. K p Lck.wood, Vlce-Pri. and Oca. MI. COLUMBIA L.1KE TRUST CO, 202 Stevapa Bldg. Fettlm-Groaamayer ao.. General Ag-anta, IUS TRAVELERS' INS. CO, 8Ua-31U Wilcox Bids. K. V. Ameabury. Manaser. NORTHWESTERN MUTUAL L1KB INS. CfX yorlhwaura Bank Bids. Judd Lowrey. Supt.. AMERICAN CENTRAL LIFE INS. CO.. 719 Dekum Bids. John Pauer. Superintendent. PuUIIKNTUL INSl'KANOH CO. 601 Northwestern Bank Bids. T. H. McAllia, State Mar. ONION MUTUAL LIKE INa. CO. Board of Trade Bids. Kdsar VV. Smith, Manager. EQUlTAtLW LIKE AwiiRAMl. SOCIETT. 806 Oregonlan Bids. State Members Portland Realty Board The following real estate men .are the accredited members in their re spective cities of the Portland Real ty Board. None of these sought membership, but were selected after a canvass of the available men in their line. If you have a real estate transaction in any of these cities or wish information, --rite them: Astoria Astoria Harbor Imp. Co. liend J. A. Estes. Koaebura W. A. Bogard. BUILDERS' SUPPLIES and HOME SUGGESTIONS lJ.C. ENGLISH CO. L.1U1-HIINU FIXTURES E. Irvine and Union irnaa actor jr Conaamer. Pawa- K. 1243. O 1384L There Is a Good Paint House in Portland TIMMS, CRESS & CO. as kaVOAu aiMJaUii'r.