'a
'.V.
r i
10
rue SUNDAY OREGOMAX, TORTLAXD, MARCH 21, 1920
GOUNTY ASSESSOR REED TELLS WHY MULTNOMAH COUNTY
j TAXES HAVE INCREASED 1091 PER CENT IN LAST 20 YEARS
Public Indifference to Causes and Effects and Demands for More Elaborate Government Held Responsible for Condition Problems Presented
' by 6 Per Cent Tax Limitation.
BY HENRY E. REED.
V. County Assessor.
CThls Is the first of a scries of two
arti.l-B prepared for The Sunday Orego
n.&n by Mr. Keed. The concluding article
v. M be printed next Sunday.)
NUMBER of people with whom
I have recently discussed the
rapid rise -In state and local
tayes in Oregon have asked me to
this article. sKetcning v
effect upon cost 01
r.rts of the legisla-
A
write
tendencies, the
iriA'err.ment of
his fare, his portion of the taxes as
sessed against the Portland Railway.
Light & Power company. The office
building tenant pays through his rent
his moiety of the taxes levied upon
the capital represented by that build
ing. The automobile owner who now
pays the state license is a taxpayer,
even though his name no longer ap
pears on the tax roll. Taxes are a
part of the cost of production or op
eration of every line of business and ,191s
he who navs them to government '. HH4
must have them back with interest
calculated by dividing the assessed
valuation for each year into the total
levy of taxes and la as follows:
Bate at Multnomah
I.arjre. County
Vcar-
t 1!I06
11107
1 :"8
1 !!
'.)10
1!I 1
11112
assemblv. the operation 01 me . an(i prof it. . .
ndi cent tax limitation amendment! One does not need to have his fiame
tot the constitution, and any other j on the tax roll in order to be a tai
totne consniui ' f m payer. All that is necessary is for
fats that might enable them . to form
aa indepenaem juupiut-in " ' the wheel begins to turn and keeps
not
five
in four
under 30
was over oO
the
roll
ation. They are justly concerns
thi mounting tax rate, which affects
everyone, whether employer or em
ploye, whether owner or omce uunu
in'sr or bungalow.
The city dweller finds the taxes
on' his home increased 20 per cent in
a "incle year without any chance in j
the assessed valuation; the farmer in
tlxj eastern and western sections of ;
th county, strucgling to make a liy-j
infc off a few acres, is confronted with
the same condition: and it is the same
wkh investors who put their money
into office, store, apartment and rcsi-T.mT.A-fv
in expectation of a
... ,.m. with an of
them two questions naturally arise,
first Can there be any relief from
the burden renting upon real and per
sonal property without impairing the
functioning of government? Second
Since real and personal property now
assessed are bearing all tne taxes
they can stand, can a more equitable
svstem of taxation be formulated.
In" what follows an endeavor will be
made to answer these questions.
- Increase IOJII Per Cent.
in the past 20 years, upward of
SluHOuU.OOO has been levied in taxes
upon the property of .Multnomah
county as a whole. It is to be ad
mitted that expenses of Kovernment
will normally increase irom e.lr
year, and with them taxes, unless re
lieved by revenues from other sources.
But the public has reason to expect
thiit there will be some sort of sta
bility to the levies. This has
t,wvH to be the case. In only
of the 20 years have the total taxes
levied in the county shown a de
crease. In the other 15 years there
have been increases. In two years
the increase was less than 5 per cent;
in" one year it was over 5 and less
.w n m ncr rent: in rive years it was
over 10 and under -0 per lem.
vars it was over JO ana
nor rent: in one year it
and under 40 per cent; in two years
it was over 40 and under 50 per cent.
In the 20-year period the total taxes
extended upon the county tax ran
have increased lo'.il per cent, while
noniiiinn hns increased about 2:0
l-rum.."..
piir cent.
Jn every part of the county
f.vtf.n.l.-H nnon the 1!1 'J
wre largely in excess of those ex
tended upon the 1H14 roll. In Port
land the increase is GO per cent; in
Gresham 53 per cent; in Troutdale 120
per cent; in Park Hose school district
119 per cent; in Munson school dis
trict 65 per cent: in Cilhert school
dStrict 50 per cent: in Orient school
district S per cent: in Scappoose
school district GS per cent; in Hills
view school district 80 per cont. And
so" it coes. whether one s investiga
tions take him to the cities, the sub
urban home sections, or the farm and
gardening; spots in the hills.
Two IteaKonn Paramount.
At the outset of any discussion of
frovernment two things should be
borne in mind, one being the attitude
of the people toward the payment of
taxes, and the other being the atti
tude of those upon whom the law
flies the responsibility for levying
taxes and spending the money. Kor
the people it can he said that the
vast majority of them cheerfully sup
port government, and are willing to
pay their fair proportion of the taxes,
oniv riesirino- to be assured that the
' i levies will not be in excess of legiti
. mate requirements and that the money
- paid into the treasury will lie intelli
gently and profitably expended. The
' ! percentage of taxpayers who sit up
nights scheming to beat the ex
' , chequer is small.
;.They are few. indeed, who. in ren-
(teTing their accounts to government
care to qualify under that saying
. which John Locks of England, over
200 years ago attributed to a ship
ping master: "God forbid that a cus
torn-house oath should be a sin.'
Therefore, it must be manifest that
. the people, even though they complain
s when they receive their tax nuis. can
be brought into hearty accord with
' government, if government in its turn
'. will ' play an open game with them
and let them understand fully what
' It is doing-.
People Control I.evien in Fnd.
For the tax levying and spending
1"" officials it may be suggested that they
are not so bad as they are reputed to
be. The idea I have in mind was re-
centiy expressed hy a New York
" writer, who said: "Office holders will
. spend as much as they believe is good
,'" ' for their political health: they must
. i be credited with using much more
.', j discrimination and courage in deny-
f fng requests than is generally evident
V among private citizens who feel but
Jfear to express their opposition." The
office holder may he a bit liberal, if
not radical, when he is a candidate,
but after he is elected the responsl
, 3 biUtj.es of his position tame him to
conservatism.
J It Is very true that when commit-
tees'and push clubs demand of him
this or that expenditure he will fre-
? quently be swayed by what he ana
lyzes as public sentiment, but which
A is in reality nothing but government
bv clamor. He will often bow to the
shifting and transitory opinions of
the crowd, instead of forming his own
Judgment and following it. When all
this is said, the fact remains that the
matter of levies is very largely in the
hands of the people themselves.
Tux Limitation In Factor.
One of the aspects of the tax ques
tion which is continually bobbing up.
Is the tax limitation amendment to
the constitution, adopted in Novem
ber, 1916. It was designed to limit
the amount of taxes levied in any
unit of government in any year to a
specified increase over the levy of
tne preceding year unless the electors
approved. While it has not done all
"' that was promised for it when it was
pendinfr. it has been productive of
good. At the special session of the
legislature last January, a repealing
measure to be referred to the people
was defeated. Since then the Port
land Municipal Service association
has started a repeal movement.. Com
menting upon these attacks upon the
enactment, one of the Portland news
papers recently said that until the
clamor for repeal spread to those
whose pocket books bear the burden
of government it would not believe
that public sentiment Is weary of
the law. I
Here arises the question of who
and what is a taxpayer. If by the
sentence, quoted above it is meant
that they only are taxpayers who pay
their money to the tax collector and
take receipts, the number of tax
payers must be relatively small.
All Pay Taxea.
- Everyone pays taxes in some way
or another. Nobody escapes taxes.
The person .who rides to and from his
work, on the street cars pays, through
1!1
MiUa.
.. 17. .-.0
.. 34.B,-.
.. 185
.. 17.21
., 17.K4
.. 21. Ill
. . 20.2.!
. . 24.1
.. 22.41
. . 23. 62
. . 2.".. 03
.. 24.:t
. . 20.0S
Mills.
15.36
13.84
19.42
17.48
21.21
23.60
21.30
26.20
22.53
24.67
26.60
27.70
20 SO
3.1.62
turning until he is laid away In a
taxed coffin. People generally do not
understand the incidence of taxation.
If they did. they would not be so
eager to vote taxes, regardless of
merit, on the theory that the other
fellow the fellow whose name is on
the tax roll foots the .entire bill.
Iluek Pausing Futile.
He who so happily passes the buck
to others when he votes new taxes
finds the buck passed back to him in
his food, his rent, his clothing, his
amusements, and all other things
that make life in this world such a
continued round of pleasure. There
is no one so much in need of instruc
tion on the subject of where taxes
finally land as that familiar subject
of the cartoonists the comical little
chap with the stubby mustacle, rak-
lsnly set cap, and checked trousers.
usually labeled "The Common People
it nas been said, also, that the ex
perience of the past three years has
not furnished a fair test of the 6 per
ctnt limitation provision; that the
times have been abnormal and the
costs of everything very high, gov
eminent included; that the cost of
public service in every department
has risen out of all proportion to the
normal scale of increase, and the time
will come when this cost will fall
again.
In answer to this, it is to be con
ceded, of course, that the world war
brought its train of abnormally high
prices, and that these will in time
recede in some degree. It should,
however, be borne in mind, as the
economists have pointed out, that the
uorld has reached a new price level
and that whatever may be the future
movement of prices, we are not going
back to the pre-war status.
Ilie Begins 33 Years Ago.
Aside from war conditions and new
price levels, the increased cost of
government may be traced to other
causes. It is because that long ago
the popular concept of government
as a big policeman standing on a
street corner with a club in his hand
and a gun in his hip pocket gave way
to something entirely different and
more elaborate and costly.
Cost of government began climbing
throughout the world' 35 years ago,
when there was no war of any con
sequence, and when people had lulled
themselves to sleep with the idea
that the four-year conflict between
the north and the south was the last
word in wars, and that nothing like
it could ever occur again. The up
ward trend in taxation is tersely
stated in a report published in 1914
by a Nebraska revenue commission
1 quote as follows:
1018
1919
The state rate on the 1919 valuation
has not been officially computed at
this writing, but it will be higher
than in 191S.
from which
The increase of taxes shown in these
talU-s is peculiar to Nebraska. Since about
l.VSj there has been a murked increase
in state and local revenues throughout
the country, and in fact throughout the
western world. This growth has been es
pecially marked during the last dozen
Mars. On every hand the complaint is
made of the increasing burden of taxa
tion. For a quarter of a centurv writers
on public finance have called attention,
sometimes with alarm, to the growth of
public expenditures. In the main, how
ever, this increase is looked upon as a
natural growth. The functions of govern
ment have been constantly widening; all
the old services are continued: new ones
are constantly being undertaken: and new
anil old are being conducted on a higher
plane than formerly. Citizens are no
longer content with mere room and con
venience, but demand something of ele
gance, in their public buildings. They
are no longer satisfied that their duty
is performed toward the unfortunate
wards of the state by providing them
shelter and food, but feel impelled to make
use of ail the methods of modern science
to remove their abnormalities and restore
them when possible to the usual paths
Hie. Such expenditures, so far lis they
resuit in reformation ami restoration t
health, aside from humanitarian consider
ations. are properly held to be jusiiiied
by their economic results. The same
true of the recent tremendous Increase
In expenditures for education. There is no
intention of placing education on a merely
i:tiiltarian bains, but such expenditures
in large part directed toward the devel
opment of those physical and intellectual
powers of youth upon which industrial
prosperity must rest. They are therefore
looked upon not merely as the satisfac
tion of a claim which the individual has
upon society, but as an Investment from
wnich society secures a return in numer
ous ways. There is the same sort of jus
tification for expenditures for the preser
vation of the public health and numerous
other activities which directly or indirect
ly add to the producing power o the
people.
Speech to Point.
In less elegant language, but very
much to the point, a speaker at the
New York state tax conference in
1815 said:
We want every new government fad that
anyone is willing to suggest. We are ever
lastingly frothing at the mouth over some
new plan that some person with plenty of
oratory or influence asserts to us is ab
solutely good, will make us either quickly
rich or reduce the time, the effort, t!ie
danger or the drudgery of labor. The
moment such a man comes along he has a
ready audience and an enthusiastic re
ception. The working-man on the one
hand is to have better wages and shorter
hours and the capitalist Is to Bet greater
efficiency nnd Increased dividends. All
you need is to pass some statute, create
some new theory of economics, enforce
the theory at the other fellow's expense,
and these results thigher taxes) will pres
ently follow.
During the seven years I have been
assessor of Multnomah county there
have been times when I had hoped to
see taxes strike something of an even
keel. But I do not entertain any
hopes along that line now. Expenses
of tate and local government are go
ing up with no sign of a stop. I am
merely wondering how long people
are going to stand for the increasing
burden that falls on property taxed
under our ad valorem system and at
what point in the ascent they will
decide to sit in the game and ask for
a new deal.
When they do take a hand it will
not necessarily follow that govern
ment will be impaired or its cost re
duced: it may mean that a different
method will be devised for dividing
up the burden. Time was in Oregon
when people scrutinized the expenses
of government and demanded to be
shown.
Interest In Government Lag.
That time seems to be past, but it
must come again with the back swing
of the pendulum. There seems to be
no general interest In the conduct of
government, at least no organized
Interest, though there is Individual
grumbling when tax bills are ren
dered. At that there is less com
plaining in Portland with the tax
rate at 36.8 mills than there was a
dozen years ago with the rate at 14.2
mills. For years, the amount of taxes
levied and the grand tax rate have
steadily climbed without more than
passing protest from any one. It may
be if interest here to note the grand
tax rate for Oregon at large and sepa
rately for Multnomah county on each
assessment roll since 1906. This is
Meaning: of Limitation Explained.
Coming back to the tax limitation
provision of the constitution. I sub
mit that this enactment separates it
self into five major propositions, as
follows:
1. That unless authorized by a vote
of its electors, neither the state gov
ernment, nor the government of any
municipal subdivision of the state
which is vested with the power to
levy a tax, shall in any one year so
exercise that power as to raise a
greater amount of money for pur
poses other than the payment of
bonded debt and Interest thereon,
than the amount raised for similar
purposes in the preceding year, plus
6 per cent.
Voiding; of Limitation Seen.
Here an interesting question pre
sents itself. If the state may, with I
the approval of the electors under the
referendum, authorize a continuing
tax for market roads or any other
purpose and exempt such tax from the
operation of the tax limitation amend
ment, what is to hinder a county, city,
port, school district or other govern
mental agency from doing the same
thing with the approval of its voters?
Nothing, that I can 1 ee. Ail govern
ments, state and local, are subject to
the tax limitation, or none are. The
tax limitation applies to all of them
in the same way and in the same de
gree. What is permitted to one is
permitted to all; what is forbidden to
one is forbidden to all.
The fact is that the voters of the
city of Portland have, since the adop
tion of the tax limitation amendment,
so amended the city charter as to
authorize continuing levies. On June
4, 1917, by the adoption of what is
now section 291 of the charter, the
voters authorized a vote of .4 mill
for parks and playgrounds. On No
vember 12, 1919, by the adoption of
section 190-A of the charter they au
thorized an additional tax of 3
mills for the general fund.
Both of these taxes are annual
levies and both are expressly exempt
ed from the tax-limitation amend
ment. They are in the same class
with the continuing taxes for market
roads voted by the state at large, with
this exception, that the market-roads
tax is a statute and not a constitu
tional provision, while the city taxes
are charter provisions and not ordi
nances. The city is proceeding upon
the theory that the 3-milI levy au
thorized November 12. 1919, Is for one
year only and that if it desires to col
lect this tax upon the 1920 valuation
it must again go to the people for a
further mandate. But if the people of
Oregon have acted legally in voting a
continuing tax for market roads, then
the people of Portland have acted le
gally in voting a continuing tax for
the general fund and the city govern
ment will not be compelled to appeal
again to the people for authority to
levy the additional 3 mills.
Imposition Fall lpon Couatiea.
A little further on I will present
some more tacts touching the relation
between the tax limitation and county
levies, but for the present will call
attention to acts passed by the legis
lature authorizing or directing tax
levies or expense that will call for
levies In local government but which
come within the scope of the tax
limitation provision. 10 get the ap
propriate angle on this aspect of the
suoject it should be remembered that
wnen the tax limitation amendment
became effective the base for all fu
ture levies, except for the payment
ot oonaea dent and interest thereon
became the money levied upon the
1915 valuation for purposes other than
the payment of bonded debt and in
terest.
'ihe constitutional provision is
rigid. It makes no allowance for ex
pense foisted upon a county, school
district or other unit of government
without its knowledge or consent, as
is frequently done by the legislature.
It takes not into account the fact
whether or not the year 1913 might
or might not have been a normal or
abnormal year.
other than the payment of bonded
debt and interest thereon; third, that
under the initiative and referendum
provisions of the constitution the peo
ple, through the referendum, may
pass upon all acts of the legislature.
At the 1917 session the legislature,
after wrestling long with the newly
born tax limitation, passed and re
ferred to the people an act authoriz
ing the expenditure of $400,000 for
the building of a new penitentiary.
It was provided that the money was
to be raised by taxation, $100,000
each year for four years, and the pro
posed expenditure was excluded from
the tax limitation provision. Now
here is the problem.
Measure Are Compiled.
Looking over the 1917 session laws,
duc not attempting to make a com
piete compilation, I find the follow
ing measures of the kind Just da
scribed, adding expense to local gov
ernment:
. . nen a levy a Rove 6 per
cent limitation is authorized by the
electors concerned, it is good for one
year only, and is not a continuing
levy.
3. That when a levy above the 6
per cent limitation is authorized in
any year, such excess must be ex
cluded in determining the base for
the following and subsequent vears.
4. That any levy made contrarv to
the constitutional amendment is void,
but the issue is between the authority
malting the levy and its taxpayers.
5. That all levies for the Davment
of bonded debt and the interest there
on are excluded from the limitation.
INew Um Confirm Act.
The foregoing is a reasonable In
terpretation of the tax limitation pro
vision. The legislature seems to have
adopted similar construction when in
191 1 it passed the law (Chapter 150)
defining the manner in which elec
tions to exceed the 6 per cent limit
may be called and held. In cases
where it is deemed necessary to in
crease state taxes above the 6 per
cent,, the enforcement law (Chapter
150) specifically provides that the
state tax commission shall take the
initial steps for an election by filing
a proper certificate with the secre
tary of state. The state tax commis
sion did,indeed, follow this procedure
in its certificate filed September 17,
1918, wnerein it recited that it was
"necessary to levy an amount of
state taxes for the fiscal year 1919
larger by $940,000 than the amount
limited by the constitution." It is
worthy of note that the tax commis
sion asked for the increase for one
year and not for an indefinite period.
The proposed tax was voted down at
the state election In November, 1918.
Acts May Be Questioned.
If the tax limitation amendment
means what it appears to say, and if
Chapter 150, Laws of 1917, supple
ments and enforces it, then some of
the enactments of the legislature
since the amendment went into effect
are open to serious question. In what
follows two things should be remem
bered: First, that any increase in any
year above the 6 per cent limit is for
one year only; second, that when the
limitation amendment became effec
tive in December, 1916, It automatic
ally fixed in every taxing district as
the initial base for all subsequent
levies, the amount of money raised
upon the 1915 valuation for purposes
State Faces Problem.
If an act authorizing a tax for
series of years, or an indefinite num
ber of years, is excluded from th
operation of the tax limitation
amendment, is referred to the people
and. by them adopted, is the tax eo
voted a continuing tax for a series
of years or for an indefinite period,
as the case may be, or is it for on
year only? If it may be effective. fo
a series of years or for an indefinite
period, what is the meaning of that
phrase in the 6 per cent limitation
amendment which says that no tax
ing authority, the state included, may
in any year so exercise its power o
taxation as to raise for purposes
other than the payment of bonded
debt and interest thereon a larger
amount than the amount similarly
levied in the preceding year, plus 6
per cent? To what extent is the
state controlled by Chapter 150, Laws
of 1917? Granting for the sake o
argument that continuing levies may
not be authorized under the limita
tion amendment but may be - under
the initiative and referendum, what
becomes of the 6 per cent limitation
amendment? These questions could
not arise under the penitentiary act
as it was defeated by the people
June, 1917. hut they can arise with
respect to acts submitted by the leg
islature of 1919 and adopted on June
3, 1919, and acts submitted by the
special session of 1920, and to be
voted upon at the election on May 21
1919 Lam Present Puzzle.
The acts submitted by the 1919 reg
ular session and approved by the peo
ple June 3, 1919, which authorize an
nual taxes for indetinite periods, ana
excludes them from the tax limita
tion amendment are those providing
for two-tenths of a mill for soldiers.
sailors and marines, and one mill for
market roads. The market road bill
excludes also from the limitation any
tax levy made by counties for market
roads to match a probable appor
tionment from the state market road
fund.
In both these cases, the first levy
was made upon the 1919 valuation,
and the second will in due course be
made UDon the 1920 valuation. The
levies authorized by the 1920 special
session, and to be voted upon May Zl,
all of which are for more than one
vear. and all excluded from the 6
Der cent limitation, are the following
(1) Tax for the University of Oregon,
State Normal school and Oregon Ag
ricultural college; (2) additional tax
for soldiers, sailors and marines;
(3) two-mill tax for elementary
schools.
Directing Crook, l.ake, Yamhill, Marion,
Polk, Lane, Columbia and Washington
counties to pay bounties for jackrabbits,
sage rats, gophers, moles and gray dig
ger squirrels and to levy a tax therefor.
(Chanters 2. 4. Co. 10D. 119. 300.)
Requiring school districts having 20,000
or more children of school age to estab
lish and maintain kindergartens, and lim
iting the expense for this purpose to siu,
001) per year for the first five years and
to $20,000 per year for the second five
years. (Chapter 25.)
Authorizing boards of county commis
sioners to establish and maintain tuber
culosis hospitals and to levy a tax there
for (Chanter 82.)
Authorizing county courts to establish
interstate ferries or to contribute to the
maintenance of such ferries already es
tablished. (Chapter 139.)
Providing medical treatment for sick
and deformed Indigent children, and au
thorizing county courts to pay the ex
penses thereof. (Chapter 145.)
Authorizing counties of 75,000 popula
tion and over to levy a tax not exceeding
15-100 of a mill for rose festivals. (Chap
ter 155.)
Authorizing school districts having 20.
000 or more children to establish and main
tain parental schools. (Chapter 242.)
Authorizing county courts to erect and
maintain public market buildings on pub
lic property. (Chapter 251.)
Authorizing sheriffs to take finger prints
of convicted persons and providing for the
establishment of a central office for finger
prints in Multnomah county. (Chapter
256. ) I
Providing for the examination ana com
mitment of feeble-minded or criminally- I
inclined pacsons over 5 years of age.
(heir ronvevnnre to the Institution
feeble-minded by a trained attendant, and
for the payment of their maintenance by
the county from which they were com
mitferi (Chanter 354.)
Calling a special session. (Chapter 422.)
In the 1919 session laws are to be
found the following:
Addin- MO00 to the annual salary of
circuit judges In counties of 100.000 popu
lation, the same to be paia oy tne county,
whereas in all other cases salaries of cir
cuit Judges are paid by the state. (Chap
ter 67.)
Authorizing all counties to levy a tax
tnw IhA nnrnnse of Daving bounties lor
gophers, moles, gray digger squirrels and
other rodents. (Chapter i4.)
Making it un awful to pay a teacner in
public school less than $75 per month.
(Chanter 79.1
A nthnrizinff each county to spenn .-v
for a memorial arch in honor or its men
who fell in the world war. (Chapter 99.)
(itihnriKiTiff counties to create a re
volving fund of $500 to De usea ror ine
vtAfminntion of ground squirrels ana
other noxious rodents. (Chapter 127.)
Authorizing counties of 100.000 popula
tion to Increase the library levy from one
half mill to 1 mill. (Chapter 135.)
Increasing the county scnooi tuna -to bi
least 10. for each person of school age
enumerated. (Chapter 1.".)
Tiirectlne the board of county commis
sioners in counties of 100.000 population
and over to appoint a supervisor of elec
tion in each election precinct, ti-napier
''r'i.Hni, domestic relations court in
counties of 200.000 population and over.
(Chapter 296.)
Providing for the appointment of part-
time schools and classes In school districts.
(Chapter 324.)
Athorizing county courts io uae
tain streets in towns ot 2o00 population
and less. (Chapter 326.)
Authorizing llultnoman county to issue
bonds for the building or Driages across
the Willamette river. (Chapter 338.) The
county never has heretofore built bridges
across the Willamette river, tnai luiit-
tlon being exercised by tne city oi Port
land. .
Authorizlns counties to levy not to ex
ceed a l-mill tax for libraries. (Chapter
357.)
Authorizing counties to spend money In
co-operation with the state agricultural
college In the extemination of predatory
animals. (Chapter 366.)
Creating the office of county meat ana
herd Inspector In all counties except Til
lamook, which already had such an of
fice. (Chapter 383.)
Authorizing a special state election.
(Chapter 429.)
1,1st Illustrates Tendency.
The foregoing list by no means ex
hausts all the state laws increasing
local expenditure, but it is sufficient
ly comprehensive to illustrate the
legislative tendency. Many of theBe
laws are ot local origin and interest.
that is, they affect one or more coun
ties, but are given a state-wide range
and application. Many of the laws
are mandatory, in which case the
counties or the school districts which
are chiefly concerned by these leg
islative enactments, have no alterna
tive but to levy the tax.
Others are directory, but this does
not prevent interested groups from
-Don't CDaSA )
Beauty
Potnpdan"
i... ...... .p...t.
Her Heauty
Draws Them All
HER beauty compels them her lovely color attracts.
Wherever she goes she is followed by the admiring
glances of men and women. Her face is radiant with happi
ness, for she knows the secret of Instant Beauty the com
plete "Pompcian Beauty Toilette."
First, a touch of fragrant Pompeian DAY Cream (vanish
ing), to soften the skin and hold the powder. Then apply
Pompeian BEAUTY Powder. It makes the skin beauti
fully fair, and adds the charm of delicate fragrance. Now
a touch of Pompeian Bloom. Do you know a bit of
color in the cheeks makes the eyes sparkle ?
These three preparations may be used sep
arately or together (as above) as the com
plete "Pompeian Beauty Toilette." At all
druggists, 50c each. Guaranteed by the
makers of Pompeian MASSALE Cream,
Pompeian NIGHT Cream, and Pompeian
FRAGRANCE (a 25c talcum with an ex
quisite new odor).
Art Panel and Samples
This 1920 panel is entitled "Sweetest Story Ever Told.
Size 26 x 8 inches. In beautiful colors. With the panel w
send samples of the three Instant Beauty preparations named
above, and also Night Cream and Fragrance. With these
five samples you can make many interesting beauty experi
ments. All for a dime (in coin). Please clip coupon now.
Th PonnriAN Co., tSM Superior Ayt Cleveland, O.
I SilHWI.fi 'WISiWl
Guarantee
The Dime Pompeian
on any package Is your
guarantee of quality
and safety. Should yon
not be completely sat
Iified.the purchase prico
will be refunded by Th
Pompeiso Comptny. it
Cleveland, Ohio.
POarPBIANCO. XSMSspsrlsrAnsM.CImltns.a
Omlms : I sarins state sir 1 1J rska
IT An Pirwl mi IsMisi Smart aamslai. Ala
aslaiaf Nltit Cic.a aa4 reactance ulcaaj.
gat. wall 1 Fleaae rtal slalslr la saacll.
Km.
Ctrr
rushing county courts and boards of
school directors at budget making
ime, pointing to the authority for a
new tax granted by the legislature,
nd demanding is. the name of some
cause or other that the tax be forth
with levied. Is it any wonder that
county and school governments watch
ith concern the proceedings of each
succeeding session of the legislature,
ot knowing that the year ahead of
them may bring an election which
they have not expected and the cost
of which they have not provided for
in their budgets, not knowing that a
score of new expenses may be added
to their costs, but sure that the new
expense will be included within the
tax limitation?
Is it any wonder that county com
missioners and school boards take no
chance of running out of funds, or
incurring the odium and expense of a
special election, but play safe by
levying taxes up to the full limit
allowed by the constitution? When
this Is the condition of affairs, when
this is the system, can it be fairly
charged that tax levying bodies are
constantly searching for excuses to
levy new taxes, or are they merely
registering the will of the legisla
ture and acting in conformity with
state laws whose operation they are
powerless to escape?
CEREMONIALDATE FIXED
Hundred and Fifty Candidates for
Shrine to Be Admitted.
CENTRAXJA. Wash., March 20.
(Special.) April 3 has been set as the
date for the first ceremonial of the
newly organized White Shrine In Cen
tralia. One hundred and fifty candi
dates will be Initiated, the officers
of the Mizpah Shrine in Tacoma put
ting on the work. A special train
will be chartered to bring visitors
from Seatle, Auburn and Tacoma. At
6 o'clock on the evening of April 3 a
dinner for 350 will be served at the
high school.
Tuesday night a big delegation o
local White Khriners attended a meet
ing of the Kastern Star In Tenlno li
the interests of the new Ccntralia or
ganization.
$1,000,000 for University.
QUEBKC, P. Q The premier has
presented a bill to the legislature pro
viding for a grant of one million dol
lars to the University of Montreal
which was r-ently destroyed by fire.
Safe and proper directions are in every "Bayer" package Take as told!
BALDNESS
f rapidly tnrrraalnff mmyu IrC
John If. Anafla, ChlrHKO'i ! ertoliw
Kilt, hair and acalp aprclal.Nta f ftv
yrmrn practice aari la In many caara
dlrrcll or Indirectly canard by
Alopecia Pityrodes
a ver? common scalp trouble.
It starts with a scaling of the scalp:
sometimes slight, called "dandruff":
sometimes abundant producing thick
graylnh-whlle. dry or greasy scales
which leads to falling of the hair.
At first, whn the hair starts to
fall. It is hardlv uitiral!e. but as
tills ailment, "Aopcln I'ltjrndcs." be
comes deep seated, and the germs
multiply, as they alwavs do. the fall
ing of the hair Increases rupidly, find
In time the top f the bead becomes
entirely bald. Both men and women
of all ages of lile are subject to
Alopecia Pityrodes, but particularly
thoKe between the ages or 20 and 3
yeHrs.
People who are at all troubled with
any kind of hair and scalp trouble,
such as
HrhlnsT Srmtp
hslllim Ifnlr
Kirrwlvrl; Oily llnlr
Dry and llrillle Hair
Dandruff
Spill llialr
.. rny or Faded Hair
should have their hair examined at
once under a powerful mlcroHcope.
Professor Anatln tbal tar nmr
of mange cures, dandruff cures, hair
tonics, vaseline and elltlra Is like
t a k I a ST mrdlrlnr without kanwlna"
what you arr fralaic to rare.
Both men anil wntnen are Invited to
take advantHne of the KKKI-: Mh'liO-
SCOPIO KXAMINATION of the hair
ar.d scalp hy the Prof. Austin melbe4
all this week.
Private offices at the Owl Irug
Store, liroudway and Washington.
Hours, 10 lo 11, 2 to 4. Advertise
ment.
"Bayer Tablets of Aspirin" to be genuine must
be marked with the safety "Bayer Cross." Then
you are getting the true, world-famous Aspirin,
prescribed by physicians for over eighteen years.
Always buy an unbroken package of "Bayer
Tablets of Aspirin" which contains proper
directions to safely relieve Colds, Headache,
Toothache, Earache. Neuralgia, Lumbago, Rheu
matism, Neuritis, Joint Pains, and Pain generally.
Remember "Bayer" means genuine! Say
"Bayer." Handy tin boxes of twelve tablets cost
but a few cents. Druggists also sell larger pack
ages. Aspirin is the trade mark of Bayer Manu
facture of Monoaceticacidester of Salicylicacid.
DRUGS BY MAIL!
PAY TIIK POST At. K.
If In need of Pure llruas and t adm
irals. Khouldrr llrarra. Area Sup
ports. 'I It !:. r:iasllr Mtoeklnaa.
thdoaalaal Sop port era, Sa-praaorr
HaudaKra for lra, and all other
rubber toods of every dest rlpilun.
send to Ihe
THINS KSPKRTS,
Laue-Davis Drujr Co.
t hird aad laaaalll.Pwrtlaad, lrraoa
h -' 'i-( . - f W'-- ;r.x . ' '-. -''.', . -