The Sunday Oregonian., February 22, 1920, Section One, Page 4, Image 4

THE SUNDAY OREGOXIAX, PORTLAND, FEBRUARY 22. 1920
-TT-
CO-EDS AT CORVALLIS
, APPEAB H STUNTS
Agricultural College Women
- Hold Annual Show.
ATTENDANCE IS LARGE
Many Take-Offs on Events of Town
and School Life Merrily
Presented.
OREGON AGRICULTURAL COL
LEGE, Corvallis, Feb. 21. (Special.)
Long lines extending a block away
from the women's gymnasium waited
both Friday and Saturday nights for
the doors to open for the fifth an-
sold. If, n order' to sell 'for; a higher
price, the property is bettered or Improved,
an by the erection of a building, the ex
pense of such improvement may be add
ed -to the cost and deducted py the own
er, in d termini OF 'the - amount of hi
profit. These items If deducted from
gross Incorne when the .expenditure, wu
made-cannot later, when selling; said prop
erty, be considered In arriving at the
profit, or, in other words, cannot be In
cluded as a business expense and also aa
a part' of the cost of the property.
The selling price of property Includes
promissory notes, securities or anything
accepted as cash and -the profit must be
included as income when received. In
stallment sales involving a relatively small
Initial payment - and deferred payments
are governed by special treasury regula
tions. The profit upon an Installment sale
with small Initial payment is apportioned
to each installment and Is only reported
for taxation as collected. Except where
these bpecinl regulations for installments
sales apply, notes, mortgages and other
deferred payments rnust be considered as
if the entire price was paid in cash. In
case any notes should be worthless or a
deferred payment .cannot be . , collected
when due, the taxpayer after exhausting
every reasonable means for collection, may
charge the- amount off as a bad debt in
a subsequent year.
' Since the law allows a reasonable amount
to be claimed as a . deduction each year
under the heading of "Exhaustion, wear
and tear," or "Depreciation," and s.nce
such depreciation is constantly sustained
on. improvements such as buildings, ma
chinery, etc., this depreciation sustained
these improvements must be taken
into consideration when arriving at the
profit or loss on the rale of property. And
the rule of computation would be to add
the depreciation sustained to the sale
price and from this sum deduct tne cost
Discrimination Against Coun
ty Papers Is Gharged.
PRICE IS TO BE PROBED
nual women's stunts show. Fourteen t (or fair market' value on March 1, law,
women's organizations had enterea
stunts, but due to illness among the
cast one stunt was canceled late on
Friday.
"Karapus Kats." by Kappa Alpha
Theta.- in which pretty girls en
tered to a chorus, of meows .and ..told
catty things about "prominent people
on the campus, won the Fawcett jcup.
Thus is the second time the prize has
own awarded to this organization.
Vhe Fawcett cup beint, received In
1915 at the first "stunt show ever
lieid on the campus. "Scraps," by Delta
Delta Delta, showed various things
discarded by the students coming: to
life at the call of a lively imp who
came out of the waste basket and
called after it for display the dress
suit. Oregon's smelling salts and other
local hits.
"Neither Can 1." by the Cauthorn
hall club, was a chorus ofgirls. who
told things they could not imagine
some people on the campus ever do
ing. Udltor'n Office la Setting.
"Extra! Extra!" by Chi Omega,
showed the office of the city editor
of the Daily Doughnut. Fourth hon
orable mention together with a prize
of $ cash was won by this skit. Re
porters came in with accounts of vari
ous campus happenings up to date.
After a short interval the papers were
readv for distribution and noisy
newsboys passed them among the
people. Campus dope was the fea
ture of the single sheet paper.
"Every Other Year But This." by
Delta Zcta, was a chorus of heart
nvmphs who helped the prince to
find his heart's desire in the person
of the girl of 1920. Second honorable
mention went to Delta Zeta. as well
as a 5 prize.
"The Barometer." by Waldo Hall
club, displayed a full page replica of
the Barometer, the college payer, an
nouncing the junior "prom," the May
pageant-and the ban on the dreBS
suit. An old-fashioned square dance
oarticipated in by couples in old-
fashioned costumes was given as
takeoff on the junior "prom." Music
was furnished by a home talent or
chestra with every kind of instru
ment from a washboard to a comb,
Burlesque Also la tilven.
"Love, Song and Suicide," by Alpha
Chi Omega, was a burlesque on grand
oDera in which . Komeo and Juliet
were the leading characters. A
clever parody on Italian glodies was
the main feature and received fourth
place with a prize of $.
"Off and On," by Sigma Kappa, was
an impersonation of the various
familiar commodities usually found
in a grocery store. With first honor
able mention, which was awarded this
"stunt." went the cash prize of $20.
"Even As You and I," by Gamma
Phi Beta, was a representation of a
country depot where a large family
were waiting for a train to Salem.
Among the artists by Fl Beta Phi
was a representation in tableaux of
famous pictures. The Gamma Phi
Beta players won fifth honorable men
tion and a h cash prize.
"Aggie Organisms," by Alpha Rho,
was a huge piano which when
played made melodies strangely fa
miliar on the campus.
"If at First You Don't Succeed," by
the Down Town Girls' club, featured
four young old maids advertising for
a husband
"Once Upon - a Time," by Gamma
Iota, was a fairy tale. Alpha Xi Del
ta'a stunt was cancelled.
Various Stunts Judged.
The stunts were judged on slm
plicity, originality, finish, promptness
and attractiveness. The judges were
Professor E. T. Reed, Dean K M.
Smith and W. K. Kyler, a local banker.
Oht Omega won the cup last year with
the stunt, "What the Public Never
Sees." Delta Delta Delta had held it
for the two previous years,
This is the first year any cash
prizes have been given the honorably
mentioned stunts, Marie Mendenhall
of Everett, Wash., was manager of
the affaij. Marjorie Schutt of Chicago,
ff acquired before that d&tel; plus any sub
sequent improvements.
APPLE MEfHSPROFITS
"KOOKl'M, PACKERS'- ASSOCIA-
. TIOX ATTAINS RKSILTS.
Conference Goes on Record as Fa
voring the Passage of the High
er Education Millage Tax Bill.
Woodard, Clarke & Co.
WoodlarkBldg.
Alder at West Park
Co-operative Plan Strengthened and
Cold and Dry Storage to Be Util
ized to Keep Up Prices.
SKATTLE, Wash., Feb. 21. (Spe
cial.) Strengthening of the co-operative
plan, proposed utilisation of
cold and dry storage as a means of
carrying:" apples "past the flush into
the scarce season, and thereby in
creasing the profits to the grower,
were results attained at the annual
convention of the Skookum Packers'
association, which completed a four
day session in this city Saturday.
Officers for the coming year were
elected as follows: President, J. A.
Warman of Peshastin; vice-president.
J. W. Langdon of Walla Walla, and
secretarv-manaerer. P. R. Parks
Spokane.
The executive committee is as fol
lows: W. S. Tallman, Cashmere; F. C.
Paine. Okanogan: J. L. Dumas, Day
ton; P. B. Johnsor:. Monroe, Or,
Luther N. Flagg, Spokane, and Ira
Cleveland, Yakima.
The Saturday morning: session was
devoted to a conference between
bankers and apple packers over fi
nancing the 1920 crop. Discussion of
the box problem developed that boxes
for the coming season will not cost
less than 27H to 30 cents each. Man
ufacturers present sai they would
protect the packers in .maintaining the
necessary supply, but that they must
expect to follow the market.
W. F. Gwin, general manager of the
Northwestern Fruit Exchange, deliv
ered the last address of the session
on behalf of the marketing end of
the apple Industry. He spoke of the
growth of the exchange and pointed
out that it is always under the con
trol of thegrowers.
"Apples," he added, "are a seasonal
industry, operations being limited to
a short period." He gave in some de
tail the facts about the sales depart
ment and its extension in recent years
to cover European fields for the pur
pose, or studying foreign markets.
The reaction in the market which had
caused losses to practically all boxed
apple dealers in the United States was
definitely referred to. The car short
age of the last season, he said, was
ample reason for storage and for
greater co-operation in order that
such storage might be provided..
DAIRYMEN TO SELL MILK
PRODUCERS TO ENTER RETAIL
EXD OF BUSINESS.
111., had charge of the finances and
Dorothea Abraham of Roseburg was
in charge of publicity. Part of the
money goes to the Women's League
and the rest to the Y. W. A.
PROFITS MUST PUT TAX
IXTERXAJL REVENUE COLLECT
OR CLEARS UP POINTS.
Method of Arriving at Profit 01
Loss Realized on Sale of Property
Explained in Statement.
Association - Declares That Field
Must Be Handled or Producers
Go Out of Business.
SEATTLE. Wash.. Feb. 21. Distri
bution of milk -direct from producer
to consumer and the elimination of
the cost of duplications of delivery
service is proposed by the King Coun
ty Dairymen's association.
Decision to go into the retail milk
business was reported at a meeting
of the directors of the association
February 18, but the announcement
was not made public until today. A
statement issued by dairymen says:
"Dairymen must either take over
the distribution of their product or
go out of business. Since February 1
the wholesale price of milk to the
producer has dropped 35 cents a hun- I of the community at heart.
dred pounds, without one cent decline
in the cost of production or without a
corresponding reduction in the price
to the consumer.
Officers of the dairymen's associa
tion said announcement will be made
in a few days of the specific plan for
handling the Seattle milk supply.
UNIVERSITY OF OREGON. Eugene,
Or, Feb. 21. (Special.) Resolutions
passed by the second annual Oregon
newspaper conference today urged
general adoption of. scientific cost
systems by the publishers; requested
the state editorial association to in
vestigate news print fiaper situation
and went on record as favoring the
passage of the higher educational
millage tax bill in May.
The next meeting of the state edi
torial association will be held in As
toria some time "next August, under' a
decision of the editors at the meeting
here.
Carle Abrams of the Pacific Home
stead, Salem, was elected president
of the conference at elections held
this morning. The other new officers
are: N. J. Vanskike of the Milton
Eagle, vice-president; George Turn
bull, University of Oregon school of
journalism, secretary-treasurer; Eric
W. Allen, dean of the school of
journalism, chairman of the pro
gramme committee.
"Profound dissatisfaction with the
market conditions of .newsprint pa
per" was expressed in the resolutions
adopted, which went on to say th
conference requests the officers of
the State Editorial association to
make an investigation of the facts of
a situation in which metropolitan
papers secure their newsprint at
cents or less in unlimited quantities,
while country dailies and weeklies
are asked to pay as high as t cents
In car lots, and to report such facts
to the membership with recommend
ation for governmental or. such other
action as may seem expedient.
Higher Education Tax Reported,
Support of the editors for the
higher education millage tax bill was
asked in a resolution, which read as
follows:
"Inasmuch as the newspapermen at
this conference recognize the exceed
ingly great need for more buildings,
greater equipment and better support
generally for the Oregon Agricultural
college, the University of Oregon and
the Oregon State Normal school, and
inasmuch as the state of Oregon has
had the enviable record of being first
in liberty loan subscriptions, Ked
Cross contributions, and in volunteer
enlistments, during the war, resolved.
that this conference goes on record
in the belief that the higher educa
tional facilities of Oregon should also
be made among the best, and that in
consequence the newspapermen of
this conference give their approval
to the relief bill that will be voted
upon at the primary election on
May 21."
The resolutions also ask the school
of Journalism of the university to
draw up a code of procedure to guide
newspaper publishers in the state in
their attitude toward notices of en
tertainments, meetings and the like.
and thanked the university and the
school of journalism for instituting
the conferences and the Eugene
Chamber of Commerce for its hos
pitality.
The resolutions were signed Dy a
committee made up of E. B. Aldrich,
editor of the Pendleton East Ore
gonian; Frank Jenkins, editor of the
Eugene Register, and Lloyd Riches
of the Oregon -City Enterprise.
Good Editing Dlseusaed.
The morning session was taken up
lareely with the papers and addresses
on the general subject "Good Editing."
Elbert Bede. editor or tne cot age
Grove Sentinel, in speaking on "Live
News and Strong Editorials," gave tne
following formula lor conducting
successful country paper: Establish
a reputation for absolute and unques
tioned honesty: give the paper a dis
tinct style of Its own; try and get hu
man interest stories: aim to entertain,
nstruct and refresh; empnasize local
stories: express different opinions in
fearless opinions style; let in me sun
shine; be accurate; keep the paper
dressed in its best clothes.
"Service" is the answer given by
N. J. Van Skike. publisher of the
Milton Eagle, to the question Implied
In his subject. "What Ve Did to Our
Paper That Makes It Easy to Charge
a Full Fair Price for All services.
"It has been proved," he said, "that
whenever service is the outstanding
feature there is no fear of not getting
a price commensurate with the serv
ice rendered.
"We believe that no paper has a
right to support, or even a right to
exist, that does not have the welfare
Adher-
"Likly" Cordovan Traveling Bag
Special at
Worthy travel mates for
men and women who ap
preciate the value of good
looks in addition to service
Rich mahogany colored
Cordovan bags roomy arid
well shaped, are splendid
examples of "Likly" fea
ture building.
The leather-covered frame is steel underneath contrived to keep
your bag in traveling trim for a long, long time.
Locks, handles and catches compel special attention the rein
forced corners and double sewing you properly take for granted
when bags bear the name of "Likly."
17 or 18-inch Size Usual $24.50 Values
Displayed on the first floor for your convenience.
"It's a Good Thing"
said a Fountain Pen owner who visited our Fountain Pen headquarters,
"that the price of a Fountain Pen
is not based on its usefulness!"
A wonderful thing, we think, that $2.50 will buy one.
Not just any old kind but a
Waterman's, Moore's, Conklin's or a Shaeffer's
Pens of established . reliability wherever fountain pens are known.
OUR SERVICE STATION
Even the best Fountain Pen needs a little attention after long, hard
service. 24 hours is all the time our expert requires to put your Fountain
Pen in first-class order.
S. & H. Green Trading Stamps Given
Problems of profit and loss from
real estate transactions are among
tbe most troublesome encountered by
persona now filing their income tax
returns, report the federal agents.
To make clearer the points involved,
Milton A. Miller, collector of internal
revenue, whose office collects this tax.
bas issued the following statement
Many taxpayers last y.ar realised isrje
profit from the sale of property, real and
personal, all o( which must be accounted
lor la their return of income. Ptolit from
uch transactions is taxable income for
the year in which realised, though it may
have actually accrued over a number of
years. However, since the tirsi income
tax law became effective ilarvb 1 luii,
any property which the taxpayer had
prior to that date and so;d during the
taxable year, the law al;oa the fair
market value : said property as of that
date to be deducted from the selhnc price:
for example, rtal estate bought in lSili
for $5ew develops rapidly la vaiue so that
on March 1. l'Jli. had a fair market va,ue
of JlO.oov and was sold in l'Jla for li uOu
Tbe dillerence between ihe lair market
talus on March :. 1!)!. of HO.uuu and tne
a; price ol S13.UUV, being goUUV profit to
be returned lor the taxable year In whlca '
tbe sale is made. If the property was'!
purchased aflr March 1. lyla. the dli-: I
tcrence oeiween its- cost value and the
sale price would be the profit or loss to
he accounted for, for the taxable year in
which the disposition, was made. The
fair market value may be determined by
sales of similar property made on or about
that date and any relevant evidence may
be considered.
In the purchase and sale of real estate,
brokers' fees, commissions, lawvers' feea
stamp taxes, recording fees, etc., are con- i
sldered a part of the cost and may be 1
deducted from the selling price In ascer- i
taming the pr-ofM. - The rule is the same f
wber personal roperty is bought and
IRISH BONDS SUBSCRIBED
.Morrow, Lake and Gilliam Counties
Pledge Their Quotas.
Announcement was made yesterday
that Morrow, Lake and Gilliam coun
ties have gone-over the top In the
drive to sell $100,000 worth of bond
certificates of the Irish republic in
this state. Reports received at head-;
quarters in the Broadway are said to
be very encouraging, many voluntary
subscriptions having been received.
A "meeting- will be held this after
noon at 2:30 o'clock in the assembly
room of the Hotel Portland, at whiten
Dan Keliaher will preside and at
which it is expected that important
announcements will be made. The
number of field workers was doubled
last week, with corresponding results.
Bay City Auto Show Opens.
SAN FRAN'CISCO. Feb. 21. The
1920 Pacific Coast Automobile show
opened here tonight.
ence to the truth; all the news every
week; a boost instead of a knock, we
know, is the making of a country
weekly."
Accurate New Deaired.
Frank Jenkins, of the Eugene Morn
ing Register, spoke of problems con
nected with editing a semi-metropolitan
dally. "I think the country pa
pers which have the highest standing
and whose influence is the greatest
are those newspapers that take the
time to write editorials covernig the
news of the day," he said. Mr. Jen
kins asserted that the public does not
want colored, distorted news, but an
accurate picture of the news of the
day. He classed judgment of news
features as an important task of the
editor.
S. S. Harralson of the Corvallis
Courier, read a paper prepared by Jot
D. Thomison of the Hood River
Glacier, on "The Struggle for Honest
and Complete News; How to Make the
Newspaper Respected.".
The newspapermen were the- guests
of the undergraduate ftudents of the
university at luncheon at Hendricks
hail at noon. The feature of - the
luncheon was the presentation to the
guests of copies of Gibes and
Scribes, a small humorous paper
issued by the members of Sigma
Delta Chi and Theta Sigma Phi, na
tional honorary journalism fraterni
ties, with Alexander G. Brown of
Portland as editor. Mr. Brown acted
I as toastmaster at the luncheon, call
ing upon cane ADrams, aean
Walter Morton of the school of com-
erce. Dean Allen, Robert Case and
Dorothy Duniway, both of Portland.
for short toasts.
EDITORS FA A OR EDUCATION
Speakers at Eugene Conference In
dorse Higher Learning.
UNIVERSITY OF OREGON, Eugene,
Feb. 21. (Special.) Approximately
200 banqueters gathered at the Eu
gene chamber of commerce last night
at the dinner given in honor of the
editors and publishers attending the
.second annual Oregon newspaper con
ference and heard several of the edi
tors volunteer their heary co-opera
tion in support of measures proposed
for the benefit of the higher educa
tional institutions of the state.
"It would be the greatest mistake
Oregon could make," said S. C. Mor
ton, editor of the St. Helens Mist, who
president of the conference, not
to make this investment for it is
an investment In education and keep
these institutions in a position to con-
inue the good work they are doing
for the state."
"Speaking for our paper," said Rob
ert W. Sawyer, editor of the Bend
Bulletin. "I may say that we expect
to support wnatever measures win i basement window while the young
benefit these educational institutions, women occupants of the house were
not only this year but any other asleep on two sleeping porches. Three
year." ' ' I of the rooms were entered and ran-
Others who spoke at the banquet sacked and the thieves escaped with
were S. S. Harralson, editor of the out awakening any of the girls. Of
Benton County Courier, published at I the money. $26.50 belonged to the
GIRLS' SORORITY ROBBED
Burglary at University of Oregon
First to Occur in Many Years.
UNIVERSITY OF OREGON, Eugene,
Or'., Feb. 21. (Special.) The first
burglary in many years at the univer
sity occurred last night, when Pi Beta
Phi women's fraternity house, on
Eleventh avenue East, just off the
campus, was entered and robbed of
$50 in money and $150 worth of
jewelry and watches.
The house was entered through a
D I A MO N D S
Wondrously Beautiful Stones '
at Moderate Prices
riedjaadepj'
1
Established 1870.
SlO-313 Waaklasrtaa Stmt,'
Betwtes Fifth Sixth..
RACHMANINOFF
Now you may hear the celebrat
ed Russian composer-pianist, him
self, play his famous C Sharp Min
or Prelude, on
SCAMPI CO.
The reproduction of his art is .
perfect. A hundred of the great
est pianists are at your command
,if you own an Ampico.
x Come in and hear the Ampico
in the C bickering
148 SIXTH STREET, PORTLAND.
Cheney Phonograph. Martfa Saxophones.
$18 yja
Ijll Featuring A II
mSCliEAIJM
Jll Double-Breasted Suit With Single Button 1 1
MS THE BILTMORE II
N il Lower pockets set at a IK
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button puts added II
emphasis upon a high II
waist-line. Look it over II
try it on you will Jl
like it, young man! II
Phegley &Ca vender
r.n. ri II Cor. Fourth and Alder Sts. II
later in tne morning- on the back
StairS. ,ia.assSsSSSSSBaismSaaBBBBh.a.BBhS.S."'BBP
Democrats Boseige Hoover. T
Santa pe. n." m.. Feb. 2i.-Every Phone Your Want Ads to
democratic member of the New Mex
ico state legislature today signed a TUP OR PfOlVT A IV
message which was sent to Herbert 1.1 1 Li UlVlvVJWllViH
Hoover expressing the hope that he TiT:. TrtTrt CftOK
may be the choice of the democrats 1)12111 il iV A VVitd
'"r )n-gjBni rnis year. I
x. " " '
j"-11"" SWMI.MMIIlfi'i'imliMlll
f MARGUERITE QQnIIA I
u : " " aj m
' Do you know
' r-a ; J-y ifc.t th. .ir i. '
-A N , X . the Columbia ia
vggSSjir - ' f taken from the
! Jer ' ' fW roof thoronf hly
iif ' fcr washed and com- J
.j-t y f pletely changed I
'5SRi82v-v. Lf every 90 aecondi? 1
Corvallis; Lloyd Riches of the Ore-! freshman
gon City Enterprise, secretary -of the room was one of those robbed.
state association; juage jv. skip
worth of the Lane county district i pearls was left, while jewelry of mi-
cuuri, wno weicomeu tne euuurs on hmi vaiue was stolen, some of the
behalf of the Eugene chamber of j cheaper trinkets taken were found
commerce, and Leith Abbott or Asn
land, junior in the school of journal
ism. President Campbell acted as the
toastmaster. .Vocal selections were
sung by Albert Lukken, professor of
singing in the university.
Among those present at the ban
quet was E. H. Woodward, veteran
editor of the Newberg Graphic, who
celebrated by his attendance at the
conference the 30th year of his con
nection with the Graphic.
ALL OF A SUDDEN PEGGY
A delicious bit of typical Marguerite Clark comedy with
plenty of dash and "go." Sprinkled throughout with
big and little laughs and screamingly funny situations.
COLUMBIA ORCHESTRA
1 Afternoons and Evenings
Director Knowles has an apt score containing a number
of old melodies. It's Old Folks at Home Week, you know.
PORTLAND'S BEST VENTILATED THEATER
ii-i i fi lit vu rssCvv
ORCHESTRA
MATINEE
EVERY-
MARGUERITE
STAYS BUT
THREE DAYS
She leaves
Tuesday midnight
N