THE StSDAT OREOOSIAS, PORTLAND, - KOYEMPER 31. 1020
11
TAX LEVY OF 1821
THRICETHAT OF 1312
Increase in State Taxation
About 568 Per Cent.
CHANGES ARE URGED
Committee In .Report to Taxpayers
Kcconimcnds Uniform Ac
counting System.
patibfe with heavy public wortr. The goo4
mupt be welshed with the evil. The rood
may weigh much heavier than the evil,
but the- evtt to there."
Tntm Fated 6taetat. 7," "
We give below a gen era f tabulated stt
ment for the fooaty of Muttnorowtv echeo
district No.. I and tti city of Portland. In"
the- comparison!, assessed tleilii are
for the years and 1919, while-.levies
are fer the fnainfenac of government
tor the years 1111 and 39:50. ' -
tiffw Its total- sinking funds on September
1 of thte year, were- 2r9jBi.&Ar or be
tween 9 and 10 per cent of its gross
bonded dbt. During the- eurretrt year the
city fM bon4a amounting to 915,000,
iFsued in 190 for -the purchase of a site
wnere th city ball stands. -
. IrospectlTa Bond Issues.
AfWftlfmaJ b-ma tasaee h prewpeet totst
$38.66,865.:- These are summarized as
follows: . ' 1 ..'
County government- May Issue op to 6
- County of Maltaomali.
Population -...-,......
At-swssed value . . '
Average t rate. mill, .
TrtJi taxes levied ...... m
tai per capita................
......... ?3011S23,649
21.21.
.... $6,4ul,42f
....... 28.29
PerCent
39t9. - Increase.
2!h.9fi , 21.94
933a.ftl9.60ft 11.52
35.62 67.94
112007,732 87.58
The taxM levied oh the valuation
Include, the levies for -interest and main
tenance in the water and drafngs districts.
Portland property bore newrty 14 per
cent ef the- taxes levied trtx the 19 1 roll
and nearly 9t) per cent of the taxes levied
n the 1919 rolk -
pee cent ef the aasecsed valuation for
permanent reads, less outstanding bonds
totaling f22,oe.- Amount In prospect
$17,883,730. The present outstanding bonds
ot the county Include 41,100,000; for the
interstate- bridge. This bridge is main
tained, by the receipts- from traffic, and
- School IMatrtet Kow X
Assessed -value . s ..... J. .-.
Levy in mills. . . . . . . . . . . . . .
Levy 1a dollars.
191
.12T7,eol.
630
. 1,748.
1919. ;- rlnerease.
lr Cent
$315,783,385 13.75
8.60 :. 3H.51
$2,715,736 .64.13
Estimated tax .Ties for Portland
for all purposes in 1921 -will exceed
the same levy made in 1912 by more
than 118.9 per cent, while the taxa
tion required by the state, based on
the 1920 valuation, will represent an
Increase oC about 568 per cent over
the levy required in 1910, with the
Increase in population of the state
daring the 10-year period placed at
16.4 per cent.
The increased population in the
fjity of Portland during the 10-year
ptsrLod considered la placed at 24-G5
per cent.
These and other illuminating facts
were revealed in the report prepared
by a committee composed of HenYy
E. Reed, county assessor, chairman;
Harry L. Corbett and Forrest Fisher,
appointed by the Taxpayers' . league.
Report Made October 2L.
According: to Chairman Heed, the
report was completed and submitted
to the Taxpayers' league, on October
XU although excerpts from the
report were need In the recommen
dations made to the voters by the
league on tax measures, the com
plete report was withheld in order
that it might not . improperly affect
the electorate. The report is not for
the purpose of criticising1 public
officers but does discredit some of
the- present systems in vogue and
carries with it a list of recommen
dations offered as a means of reduc
ing the present steady increase in
taxation. -
The committee recommends a uni
form accounting" system, brought
abont through the passage of an act
by the state legislature gimilar to
an act passed in 1913 and repealed
by the legislature of 1915; a general
budget system applicable to all tax
levying 'bodies; additional authority
for the tax supervision and conserva
tion committee to enable it to func
tion effectively; appointment of a
committee of 20 or 25 citizens to
study consolidation of all govern
mental units in Multnomah county ;
appointment of a committee to draft
additional legislation for the purpose
of distributing taxes according to the
ability to pay, and that the Mult
nomah county delegation take steps
to relieve Multnomah coanty of ex
cessive tax levies.
Transportation Saving Urged.
The committee . contends in Its
report that the city of Portland
might effect savings in its transpor
tation, citing" the fact that the esti
mates made by the city for this item
call for $236,943.05. However, since
this report has been complied, the
city council has conducted budget
meetings at which time the estimates
not only for transportation, but for
all other items of municipal expense,
have been trimmed extensively.
The committee points to estimates
of S79.826.26 for vacation pay for
county employes and (41,252.50 to
care for the same expense for city
employes. . The committee - recom
mends that vacations be arranged so
as to avoid employment of extra help.
Complete Report Made Public
The complete report containing
tables showing the increase In taxes,
in all groups of governmental activi
ties, together with all observations
and recommendations, Is as follows:
Portland, Or., October 14.
Tt the Taxpayers' League:
Tour committee, appointed to Inquire
Into the financial operations of government
in aiuitnoinan county, with special refer-
r-ncm 10 mose anus or government whose
tax levies and exercises of .the bonding
power directly affect the taxpayers of the
1 city of Portland, herewith submits the
xoiiowing report:
Matters to Be Considered.
At the outset your committee desires the
fact to be expressly understood that it is
not criticising any department of govern
ment, nor any public officer. These are
conditions which we are discussing, and
not persons. We feel that the attention
of the people should be directed to the
continued increase in taxes, to the large
and dlsproportloate share of taxes borne
by a limited class of property, to the d:
couragement of home owning resulting
from the heavy burden on real -estate, to
the expansion of the bonding power, to the
ncessity of an early return to normal con
ditions, and to other related matters. The
Information herein contained is of interest
to every cltlsen, whether or not he is
taxpayer. Its purpose is to inform and
not to alarm, and in the recommendations
that are made, to point to ways in which
the conduct of government may be lm-
proveo. it la not intended to Hamper gov
ernment in any wisev
Tax Rate In Portland In 192 1.
At the date of this report the Indications
sre that tre tsx levy for all purposes in
Portland in 1921. based upon the Valuation
or iif-'u. win oe netvt-een 42 and 4.V mills.
The exact rate will not be known - until
the state tax commisaln apportions the
public service assessment and determines
the state tax, and the various local levies
are adopted and reported to the county
commissioners. This will occur some time
In December. A 42-mill rate will mean
a levy upon the taxpayers of the city
Portland of approximately $13,188,000,
white a 45-mitl rate will mean a lew ef
approximately $14,130,000. Of these taxes
a trifle over SI. 25 per cent or between
S10.71tf,2..O and $1 1.480.5. will fall on real
estate and the operated property of the
public service companies, and the balance
n personal property. Taking the lower
f-ure of $13.1SM.0(H) as the btiei of N,m
paritton, this reflects an Increase over the
lvv In the city for nil purpose upon the
11M0 valuation of J7. 154,147, er Over
prr cent. Id the same period the popula
tion of the city Increased 24-65 per cent.
Another factor to be considered In this
connection is that the probabLe require
ments of the state, of Oregon from taxa
tion in 1021. to- be derived by direct levy
upon the 1920 valuation of tbe state, will
be approximately - 9.258,224. compared
with $1.3S5.6l raised by taxation Upon the
IH 10 valuation. ThU represents an in
crease In the ten-year period of 548 per
tent. In the same time the population of
the state' has increased from 672.763 to
713. 2S5, or 16.4 per cent.
The following, comparative statement
r visualises the tax load in Portland In U21
on the bais of a 42 -mill rata upon tbe
1020 valuation:
In 191T, the legislature limited the le-ry
ef the school district- to- t mills, excluding
bonded debt and - outstanding 1 warrata.
and in 1919 it raised the limit to . mills,
with the same exceptions as in the 1917 act.
bond redemption andt Interest are paid out
of Multnomah county's share of the net
receipts. a
Port of Portland Mar Issue $1,000,000
water transportation bonds and. $16,365,123
.-. j - . City of- l-ortlaoet
Population-- ...
AjeeT value, real efta-te and puBMe serv
ice companies.. .... .
Aaseased value-, ether property, ..... .
Toral assessment. . . .it. . .--r '. . . ..
Ratify of real esirate and pafclto service to
to tar assessments
City lev ,in mills. ....
City levy in dollars. .
City taxes per capita....
Total mileage in City.'....
Total levy in city ..
Total taxes per capita....
City employes, January 1.
Tetat annual -salskrieo.
$
iro.
. 207.214
l230.G23.9nS.60
f 44T242.Am
$274,2ti,03rt0
- S3.87
6 OO
1.643ra.0O
7.94
22.00
$ 166,6IW.l
20-.12 '
1.22
6,033. 853.00
t r ' . . Per Cent
1950. ' --Increas.
258.288 24.65
$254. 54O.0O 10.47
$ 5&51.243.0 32.37
$312,031,763.00 14.00
8 1 . 2 r Isereas
14.00 133 33
$ 4,377.445.00- ltti08
, 16.93 113.47
3.80 67.27
$ 3.280.022.61 139.99
44.5 ' 52.98
1.913 Btt.lU
$ 11.506,321.00 90 69
" October 1. 1920, number of city employes
221: salaries paid for month, of September, I
$289,296.97. ' I
City of Portland levy for 1920 includes
the dock commission. :
General thy Isrforsnatiofi.. ; '
. Prohibition and other eaase have low
ered 1 the rceipta of the city from other
sources than taxation from, $437,751.24 In
1910 to $182, 42o,75 in 1919. .
Ther number of policemen ra 1910 wao
199 and fn 1920 it was 419, An fh crease ef
flo.05 per cent. The cost of the police
department in Idle was $261,954.24, and
the e&timats for 192U- ts $841,724.41 an
increase of 222. 5- per cent.
in 1910 the fire deportment D&d 291
men ond ail the aoparatiaa was oorKe-drawn.-
in 1929 there were 429 men, with
motor-drawn apparatus, a bserease in the
personnel of 47.42 per cent, la 101O the
cost of operating the fire deportment was
$457,325.87. while the estimate- for 1920
Is $9U1. 691.04, an Increase of 116.83 per
cent. The adoption of the doable platoon
systems by the voters within thw period
under- review is responstbio xov tnwiik oc
the incrase to the personnel ana cost of
operation of the firs department.
In 1910. the number of acres unoer tne
direction of the park department was
689.26; In 1920, estimated, 15tiO. The num
ber of employes tn the park department
in 1910 was 70; in 1929 about 150..
We have not undertake to refer to all
matters connected with the operation ef
the city government which might properly
be covered in this report, but call atten
tion to the few cited above as illustrating
the Increased expense to which the city
has been put.
It ts to be regretted that the city gov
ernment has not publishes) the oooool re
ports since the one tor tne year enaing
November 30, 1917. So far as your com
mittee la advised, the publication ot those
reports has never before been suspended,
at any rate for so long a period. The re
ports have been compiled and should be
published at once for the information of
taxpayers.
Three-MUl Tax Levy for City,
The city government has placed npon
the ballot to be voted upon at the Novem
ber election o charter amendment In re
spect to an additional levy of three mills
on the assess d valuation ror tne nenexit
ot the general fund. It can hardly be said
to authorise an additional levy or w ntiiir,
for than authority ts already contained tn
section 190-A of tbe charter, which was
adopted November 12, 1919, and which the
pending amendment proposes 10 re-enact
and amend. With slight exception, section
190-A as passed in November, mis. ana
the pending amendment are Identical. The
difference Is in the first few words.
Section 190-A, of November, ii, oe-
eins as follows: Section 190-A Ths cmin
cil on or before the SOth day of November
in each year shall, etc.
The pending amendment begins as fol
lows: ''Section 190-A The- council shall
each year at tne same time that taxes
are levied for the payment ot tne ex
penses of the city, etc.
The remainder of the text or ootn
amendments authorizes a continuing addi
tional levy of not to exceed three mills
for -the general fund, places said levy out
side the scope of the 6 per cent tax limi
tation amendment to the constitution, and
empowers the city to borrow money to
meet current expenses during eacn xtsca
year while taxes are in process of collec
tion. We are of opinion that Section 190-A,
as adopted In November, 1919, aside from
any legal question ef the validity of con
tinuing fixed levies which are placed be
yond the scope of the tax limitation pro
vision of the constitution, vests the ctty
with all the authority It requires to make
a levy of not to exceed three milts for
general purposes on the 1920 valuation or
any succeeding valuation. Therefore, the
charter amendment submitted for the con
sideration of the voters next month Is
superfluous and unnecessary.
7 Comparisons With Other Cities-
There is a tendency to make compari
sons between municipal expenditures in
Portland and other cities In Its class wfth
respect to population for the purpose of
showing that taxes In Portland are rela
tively light and that the city can assume
new burdens without detriment to itself.
In this connection. It should be borne In
mind that comparisons are only of value
when we know all the facts in the cities
whose expenditures are compared. Take,
for Illustration, our neighboring city. Se
attle. Before we can make a f air"" com
parison of our municipal statistic with
those of Seattle, we should be fully ad
vised of tho effect upon Seattle's finances
of the municipal ownership of street rail
ways. Conditions are not the same tn all
rifles even if they are In the section of
the country or tn substantially the. Same
clss en the basis of population.
8 Bonded Indebtedness, Mattnomah
County.
The gross bonded indebtedness, includ
ing improvement bonds, of all units of
government in Mattnomah county on Sep
tember 1. 110 (dty of Portland statement
as at December 31, 1910), .was $15,200,-
4tt9.95 or (tli. 41 per capital.
The gross bonded Indebtedness, Includ
ing improvement bonds, of all units of
government in Multnomah county on Sep
tember l. 1920 city of Portland statement
as' at September J5, 1920). was $34,2ti9,-
218.72. or $124.21 per Capita.
Between 1910 and 1920. thg-gross bonded
debt, as above stated, increased 124.56 per
cent, atxi the bonded debt per capita 94.13
per cnt.
In 1910 requirements, met by fax levy.
for principal and interest tn the county,
were $3t5.6sO 29, or $1.39 per capita, or at
Che rate of $u4.ss per day.
In 1W20 requirements, met by tax levy,
for principal and interest in the county.
were $1.402.379 99. or $5.08 per capita, or
at the rate of S3.842.13 per day.
The requirements for principal and in
terest alone in 1920 were fne.OOO more than
was levied for all purposes of government
in si u i in o in an county in 1902.
9 Konded Indebted new. City of Pertlnnd.
The Indebtedness figure for the otty are
here separated, for comparison, from the
tctala for the county, shown above.
The tks bonded Indebtedness, in clod
Ing Improvement bonds of the city of Port
City ef Portland.
Population
Total taxes
Taxes per capita..
. 1916.
.. 207.2 U
..$6,033,853
29-12
1926.
2--S.2S
Il3.l88.0oe
91.66
Increase,
Per Cent,
24.65
118 63
794
Par Capita Tavew.
"rbs figures quoted above denote a eery
a envy lnt--re!io ui per capita taxes. Growth
e taxation pr capita is not peculiar to
Oregon or Portland, ft ts a general ex
perience throughout the civilised world. At
the Manitoba tax commission said in its
rocent report: "With the progress of civi
lisation, governments both central and lo
cal are continually being forced to under
taice pew duties, or to adopt new and
more expensive methods of performing old
duties.' In tho words Of the first - Lord
GoRchen:
Increased -work means Increased cost
and the consequent imposition of new taxes,
or the retention of old one, m'fairh would
Uterwls be repealed A a set-oft to the
advantages secured, we must weigh the
disadvantages which increased expense in
voivsa. Light financial burdens axe Incom-
land on December 31, 1920, was $13,799.-
4?9.9 ev-$Ke.o!) per capita. - -
The grots bonded indebtedness, tnclud
Ing improvement . bond, of the city of
Portland on Bepteraoer . i2. was
$29.W9.h38. 10. or $115.41 per capita.
Between 1919 and 1920. the groea bonded
debt of the city as above stated. Increased
119.93 per cent, and the bonded debt per
capita 73.31 per cent.
(n 1910 the city's requirements, met by
tax levy for principal and Interest, were
$214.999. 2. or $1.93 per capita, or at the
rate of $368.9$ per day. ,
In 1920. the city's requlrementa, net
by tax levy for principal and interest, were
$.144,670. or $2.11 per capita, or at the
rate of $I42.24 per day.
in-the -pooft ten years tho -vitf of Pert-
additional if consolidation with tho dock
commission fct- authorized tn November.
lck eommhwion-'-Authorized, an issue
of $2,009,009 on September 16y 1920.
Ctty ef Portland Ha a it Worried but
not lBsuea bond totaling $40900.
aVparnfJon of Lerytag and Spending
Functions.
Separation of the levying function from
the-.spending function would, promote econ
omy and efficiency in government in Muit
nomaa county. The legislature of 1019
took a step In this direction when it cre
ated the tax supervising, aad conservation
eoramisswn, out it did not go far enough.
It gave the commission vide authority to
imestigato ana recommend, but left un
disturbed the power te L and levy taxes,
la- a word, the new bodv Ik edvisArv. aiv
It eanoot prevent art Illegal tax levy or
ai unlawful expenditure- of money. All it
can do f to call public attention to the
xacts. too commission submitted its first
report to tho governor of Oreeon in Jan
uaryr 1920, and presnted. a "large amount
of statistical and other information of
value to the taxpayer of Multnomah
county. its investigations proved concla-
tveiy that witb large power it can be
a vainabte afd to the conduct of govern-
ixrent ib inn? county.
JHaftipficfty of Tax-Levying Agencies.
Eighty a ge n cieo are; vea ted with the
power to levy, or order to be levied, a tax
in Multaemah county, or in some part of
it. One of these fo- tho state of Oregon. The
rcniainiiri w are scnooi and road dts
flrtetst cities and other municipal corpora
tlons. Which Jthe tax lUnnrviKin? r-nmmi.
sion calls ''levying bodies acting inde
pendently of each other and actuated by
no co-ordinating impulse.". The right of
the state of Oregon to order a tax to
bo levied tn Multnomah county cannot bo
aeniea. Tne balance of the levying work
can be done, far more effeotiveiv ttmn
it now Is, by a body like the tax super
vising and conservation commission. The
targe waste of public expenditure charae-
ablo to present methods f levying taxes
can be restrained 0 the commission,
only by n centralization of administrative
authority over the annual estimates, a con
soltdatton ef auditing responsibilities end
a divorcement of the disbursement from
. tae levying r unction.
i Dndgets.
me tax sunervhsins' eonrmtsstrtn ronnrt
that "with nil the legislative references
to budgets, no competent bud get statute
naa Deen enacted." As exanrn es of
tern that wow Id come within tho purview
of a good budget law, tho follow nig may
a The city of Portland budget for
i-" snoweo estimates amonntin to $238.
048.OS for transportation. A saving might
pe maoe nere.
1 o vacation estimates ror 1920 were
I County government $79,826.26;' cfty of
r Portland 141 a.V s VAcMnti. mt-h w
arranged without the employment of extra
neip.
cr 1 nere are too many emergency ac
counts.
d The county government levy for
iv-ju exceeded the legal limit by $78,
I O. I o.
e) School district budgets- as a rule
snow no comparative data, and are not in
sausiactory iorm. t, i c
14TraasoYtatloBY and Vacations
The commission's comment on trans
portation and vacations are herewith
quoted in full for your further informa
tion. Tney follow:
Transportation "When the various odds
gad ends sf the transportation allowances
in tne municipal budget are aggregated,
sin wing possibilities ot eeonom are aug
gaated.' The total proposed expenditure!
In 1920 for motor vehicle accessories, sun
piles, repairs, auto hire, car fare, and other
outlays, is sio9.6i7.50, and for transport
ing employes $i7,330.55,maklng a total
transportation estimate for the year of
$236,948.05. On the basis of the average
montniy expenaiture xor ntte service our
ing the nine months of 1919. as reported
f in the budget estimates, the increase of
the proposed outlay for 1929 would be
$76,378, or 47.56 per cent. An allowance
of $5ol6.30 ts made for street car fares,
lor auto hire, aad 1 7905 for other 'of
ficial transportation. The total of these
terns. $17,3341.50. shows 38.97 per cent in
crease over the average monthly expendi
tures mads under similar xlasa if i cations in
1919."
Vacations "In professional and com
mercial occupations it is customary to pro
vide for Individual vacations during the
auii season witnout increasing overhead
costs. In public life the habit of employ
ing vacation substitutes, acquired of re
cent years- is developing into obvious
waste. The Multnomah county budgets for
1920 contain an aggregate of $79,826.25 for
vacation service, most of which could be
performed by co-operative arrangement, or
temporarily neglected, without detriment
Co tne public weir are. The municipal esti
mates a lone for vacation services total
$41,852.50."
to Excess Levies en Multnomah County.
Acts of the legislative assembly impose
taxes upon Multnomah county which art
expended in other parts of the state. Th
tax supervising and conservation commis
sion cites several examples, the most con
splcuous ef which is the market road tax.
This act, which was adopted by vote of the
people in June, 19J9, levies a st&tS tax of
one mill, the proceeds of which are ap
portioned to the counties by tho statt
highway commission. It Is provided that
each county shall receive an amount
least equal to Its coatrlbutTon to the ap
propriation herein provided for. except
that no county shall receive In exeese of
IO per 'cent of tho total amount raised
hereunder In any year." In order for
county to qualify for Us share of the state
fund It must make a tax levy in such
"amount ss may equal the amount ap
portioned" to it by .the highway commis
sion. Th state levy for ma rket roads
en the 1919 valuation was $999,435.47. of
which Multnomah cvun ty contributed
$357,276.57. The share of any county being
limited to id per cent of the total, the
greatest amount that this county could
gel was $99,043.55, which was the amount
actually apportioned by the highway com
mission. It qualified under the law for
this apportionment by making a special
levy of nearly equal amount, or $100,543.45.
Thus the county was taxed for $357.279. 57
plus $100,543.95, or nearly $456,000 in this
market roaa transaction, in return, it had
the expenditure of the more than $100,000
it raised by special tax, plus the amount
alloted by the highway commission, both
et which expenditures are outside the tax
limitation amendment to the constitution.
The heaviest burden in a tax of this char
acter fails upon Multnomah county, which
pays over 3 per cent of the total amount
levied and cannot receive by apportionment
mors than 10 per cent of the fund. Sim
ple Justice dictates that a county having
once been taxed fer the state market road
fuad should sot be compelled to tax Itself
again In order to share In the moneys
which Its taxpayers have contributed. The
market road law should be amended so as
to eliminate the inequality above 're
ferred to.
16 Getting Around tbe Tax- UmitatiM.
There is an aspect to taxes levied in
the manner of the market road tax which
ha heretofore escaped notice. It provides
a method of getting around the 9 per cent
tax limitation amendment. Tbe point will
stats. Tor the purposes of road construc
tion In 1929, the county had the expendi
ture of the $99,043.55 apportioned to it
fom the state- msrrket road fund, plos the
$100,543.65- which (t raised by special levy
to match the state apportionment,- in all
$J9UvT.29. In addition to this, 1t Will
receive about $150,000 fronf the state au
tomobile fund. The total of these several
Items Is nosrry $350,000. In a sense they
are a windfall to the county, for they are
outside the tax limitation, and other than
through the operation of recent laws the
ccur.ty could not avail Itself of them with
out going to the voters for authority to
make a levy In excess of the O per cent
limitation. At the same time, notwith
standing the addition ot such funds, county
government throughout the state retains,
unimpaired. Its power to levy taxes up to
the 0 per cent. It la easy to see that such
policy can lead to waste. The only appar
ent remedy for this condition i legislative
restraint. r
1 7 Rorommendaiion.
a -All Counties should be made subject
te a state law providing for uniform ac
counting, along the lines of tbe act of
19T3V This law, which wao enacted in the
interest of tne taxpayers, and ,tor their
protection, was stricken down by the lex
tslsturo of 1915 on tho plea of economy.
it was one of the best laws evr passed. In
Oregon and should be re-enacted by the
legisataro When it meets in January.
b A. competent budget law should be
enacted by the legislature and made ap
plicable to all unite of government. At
present, only eeuntie and school districts
are requtrsd by state law to prepare an
nual budgets as a condition precedent, to
tbe . levying of taxes. Preparation of
budge-is try all ether governmental agen
cios i purely voluntary, so far as the au-
tr.orfty of the state Is concerned."
c That the tax supervising and conser
vation commission bo clothed with suffi
cient power to enable H to function ef
fectively. Tho levying and spending func
tions of government should bo separated.
and e&cfe in ita own sphere held; to strict
accountability. In some .quarters a doubt
too legislature to pens a law giving the
commission full power over all tax-levying
agencies. In the judgment of your com
mittee, if there ever was any doubt on this
En ft was dispelled by the decision of
the supreme court, rendered September 14,
last, wherein a rehearing was denied In
City of Htllsbero vs. Public Service Com
mission et al. In this cause the court
ruled: ' "It ts hornbook learning that the
legislative assembly of the state may
enact any law It chooses, subject only to
U:e restraint of the constitution of the
state or of the United States, fn other
words, tho organic law is a restraining.
not an enablinr act. The home rule L
amendment, as regards the legislative as
sembly, merely restrlotsite Power so that
It cannot crests corporations of any kind
by special laws, and especially cannot
enact, amend, or repeal any particular
charter for any single municipality, city
town: but rts power to sffect munici
palities of all kinds by general laws re
mains unimpaired." In another place in
tee same decision the court , says signru-
erntly: "Ths state has not yet disinte
grated Into a collection of petty munici
pal it iea It is still tho paramount unit oe
government established by the -people."
d That consolidation ot ail units 01
government In Multnomah county into one
government be given serious consioeration
k 4 a .run una of nromotlnz efficiency and
economy of government. A committee ot
19 to 25 persons should be appointed to
study the subject In all us aspects ana
report their conclusions to' the public.
e That a committee be appotntea 10
draft additional tax lesrislation which shall
have for Its purpose toe distribution 01
the tax burden according to ability to pay.
f That the matter or excessivo -tax
levies falling upon Multnomah county bo
taken up with the .Multnomah delegation
In the next legislative assembly with ths
view to having corrective legislation en
acted.
g That the additional 8-mllI tax tor tne
are feral fund of the city of Portland, to be
voted upon November 2. be rejected, and
that the city rely upon section lOO-A et
tho cbartsr. adopted November 12. Jis.
for ita authority to levy additional taxes
for the general fund.
18 Appendices.
Annexed to this report and made pari
of it are the following appendices:
Appendix A General statement of the
bonded Indebtedness or ttio vsrtoo units
of government in Multnomah county as of
September 1, 1910, and September 1, l920f
with ctty of Portland, statement a at
December 31 1910, and, September 15,
1920. '
Appendix B Detailed statement of the
bonded debt on September 1, 1919, and
September L 1920, of the smaller an its of
government In the county..
Appendix C Ie tailed statement of tax
levies? fer bond-redemption and interest on
the 1909 and 1919 assessed valuations.
Appendix X Cbmparatrve statement of
bonded debt per capita, etc, for --the
yetra 1919 and 1920.
Appendix E Detailed statement . ef
probable bond lsouo.
1 - Respectfully submitted.
A O O
Q rn con rn
WARNING I Unless you see the name "Bayer" on package.,
or tablets, you are not getting genuine Aspirin prescribed by phy
sicians for 21 years, and proved safe by millions. Say "Bayer."
Appendix A.-
Bonded iHdebtednma Beport September 1, 191.
(City ol Portland statement for Txeember 31. 1910.)
Govern rti en t
Multiiomft-h C.unty ..
Port of Portland
School District . 1.
City of Portland
All Other ... ....
Orou BiM
LebU
........ S75.00O.00
3t!,O0O.OO
...... . 13.71)9.49. 95
...k.... 217.000.00
. Sinking
Fund,
"p6.419'34
ti'oii.YnYsft
tSot Known
Ket Bonded
Debt.
KrtO.OOO 00
' 12,T."3.6!5.0
217.000.00
Total : '. ....S1S.2SO.480.S3
General bonds $4,0T8,5OO; watr boud. $1.10.000;
f 1.102.214.23 tl4.158.275.72
Improvement Uonua $5,-
572,Bs.3.
tFor renrl bonds I37,T23f for water bonds 305,75.79; for Improvement
bond 702.:J0.lt.
IFrobably very Mitall.
Government
Multnoman County .
Port ot Portland...
School District N's.
City of Portland. . .
All other
Total .....
Grow Bonded
Debt.
.$ S.22.1.0O0.0O
C92.0OO OO
71D.&00.00
.t29.R0U.S3S. 10
824.830.62
Slnkins
Fund.
f Wi.50S.40
K.'.a.4J.55
2t.S2'J.22
t2.&it.bl)0.03
I...-
Net Honded
. Debt.
2.1R3.4W.eO
8.0S2.4Ji
427.177.68
2,70.14"2.f7
8Z3.S.2
' t34.28,2ia.72 S3,MM.470.8 3uv714.747.2
Dorfc bon5, 7.9to.n0O': other general bonds. 9,900,&00; water bonds, $4,792,000;
improvement bond.. 5.Sr7.S3S10.
tPor dock bonds, 373.00.4:1: for other general bonds, l,2SS.t84.11: for water
boKd. S-1,103,307.53; for improvement bonds, $98,503.44.
Net earnings of Interstate briciao applicable to bond redemption and Interest.
f Probably very small. .
who survives blot. To them war born
seven cMMren, all still living. They
are: J. Prank Ore gory of Central
Point. Mrs. Myra Cox, Alameda, Cal.;
Mrs. Lillian B. Nye, Talent, Or.; Mrs.
Jessie E. Wood, Mrs. Tamar Kershaw
and Miss Josephine Gregory all of
Medford, and Basil Gregory, Klamath
Falls.
In 1871 Mr. Gregory located in the
Rogue- river valley, residing on a farm
near Central Point for years and later
pjojpaur t Sujioul
Appendix B. z- . Appendix C.
AU Other Boaded Debt. Levies for Bonded leht aad latflrest.
'Following is a detailed statement of theaovernment. 1909 Roll. 1!1 RoTI.
bonded debt referred to In tne xoregoinguounty Multn m n.s.
tabi ao "all otaer."
Sept. 1.
1910.
Government
Chv of St ohT
City hall ...10.000
City dock ... 60.0O0
Improvement. 37,000 $107,004
Town of Gresham .... ......
Union H. S. Di. No. 1
Union H. S. Die. No. 2
Local School Dis. No. t SS.5O0
Local School Sis. No. 3
Local School Dis. No. 5 10.000
Local School Dia No. a.OoO
Local School Dis. No. 12 6.000
Local School Dis. No. 27 S.500
Local School DIS. No. 38
Local School Dia No. 45 ......
Local School Dist No. 51 ......
Local School Dia No. 52 ,
Penin. Drain Dis. No. 1
Penin. Drain Die. No. 2 ......
-Sandy Drainage Dia... ......
Multnomah. Drain Dia. ......
Alaplewood Water Dis. ......
Port of Portland.
Sept. 1. School Dist. No. 1.
192Q. City of Portland . .
Dock Commissioa.
N .City of St. Johns.
City of'TJrestiam. .
School Dist.
I 25.000.noTJnlon High, No. 1
2.2S.2Union High, No. 2
15.000.00No. 2
......... No. 3. ......
eS.00O.0uNa. 5...... ..
"" 12--
S o. 27
No. 3
No. 45
2.!HKWlNo. 51
12.500.O0So. 52
42.0O0.0O Drainage Dist.
T.SOO.OOPenlnsnla No. 1..
75,ono.0OPenlnsula No. 2..
oO.OOO.OOandy
77.4KH. 00 Multnomah ......
4OO.0O0.0d Water Dist.
50.000.00Mapl.wood ......
81.000 00
30.000.00
214,980.29
"i'ioaoo
500.00
800.00
275 OO
1S4. 375.00
97.500.00
1SH.523.0O
544.B7O.0O
a4B.ttt8.eo
9
1.300.00
2.31 S 99
4. 400.00
" 'iiooioo
15O.0O
1.6O0.O0
2.70O.00
450.00
8.750.0
4.51 5.00
. 3.600.00
2.250.00
Total 8217.0O 3823.880.62 Total (315.630.29 tl.402.379.B9
Appendix
Comparative Statement, ltl to 1920.
lio.
221.201
207.214
.115.200.489.90
87.44
. 13.799.4SO OS
,
315,ao,2
1.39
214.980.29
1.03
884 34
5S8.9
1920.
275. 8S
258.28
t34JC9.21S.7a
124.21
29,809.838.10
113.4t
1,402.379.99
SOS
S44.870 O0
2.11
8.842.13
2.4U2.24
Per Cent
Increase.
21.94
24.85
124.59
84.13
118.02
73 81
812.68
2V5 4
-153 38
104.8S
844.22
153.30
Population of Multnomah county....
Population of City of Portland
Bonded debt in county ............. -
Per capita dsbt, coanty.
Bonded debt of city.....
City debt, per capita .'
Total levy in county, principal and Interest
Per capita levy, county
Levy by City Portland, principal, interest
Per capita levy, city
Cost per day, principal and interest, county
Nta In' the foregoing table, levies, per capita and dally cost havo reference to
the 1909 and 1919 assessment roil.
Appendix E Probable Bond Issues.
Coanty of Multnomah . '
LUnder tho constitutional amendment of 1919 the coanty may Issue bonds
tion: 6 per cent of 1919 valuation (3335.140,510) equals 820.10S, i30.
Under an act of the 1919 legislature declaring bridges across the Willam
ette river permanent road., the county may issue bonds for such bridges
to the extent of 2 per cent of the assessed valuation: 2 per cent ef 1919
valuation (3S3o.145.510) equals 38.702.910.
v. hA.a heon ,nt)inriz,il nnri.r either or the above measures. If
. proceedings are had, outstanding bonds for permanent roads and inter-
.state brid-ge must be deducted (J20.108.730 nanus .223.0O0) or -817.883.73O.0O
Water transportation bonds authorised by Chapter 385. Laws of 1919 1.000,000.00
-, . , . . ,.... .11 ' ru iuui ... ,. twinn. a
I rTnn.nlidatinn rrt for nort of Portland and dock commission to be voted
of port of Portland: 5 per cent of 1919 valuation ($327.302.535) 18,365.125.00
(Port also authorized1 to Issue bonds lor value of dock commission
property If It shou'd decide to take over same.)
Bond, authorised September 18. 1920 2.000.000.00
tjtty ot ortiana
Bonds authorized September I. 1920: Reconstruction 8527.000. fire depart
m.nt on-rtrnet!on 1128000. .sseHyment collection S322.0OO. new crema
tory too.OOO, garbage collection (75,000, fire department 8150,000; total 1,402,000.00
School district JSo. 1 ,
Total
....838,8505.00
COAST PIONEER PUSSES
JAMES F. GREGORY DIES AI
HIS HOME IN MEDFORD.
Lire of Well-Known Teamster,
Contractor and .Milling Man
, Spent on Frontier.
MEDFOUD, Or-, Nov. 20. (Special.)
James F. Gregory, pioneer teamster,
contractor and mining man of Dutch
Fla't, Cal, and well known resident of
the Rogue river, valley since 1871,
died atx his home in Medford Novem
ber 13. at the ag-e of 8 years. He
was born In Carrol county, Tenn., Oc
tober 22, 1832. For many years he
was a constant reader of The Ore
eonian.
His strenuous life was spent mostly
on the wild frontier, laboring with
willing hand and cheerful heart. Al
though quiet and retiring, his was
character whose sterling worth won
for him the respect and love of all.'
At the ace of 22. in company wit
his uncle and 22 other men, he crossed
the -plains by ox team, bringing 308
head of oxen and 25 horses and mules,
and locating at Sacramento. En route
their cattle were twice stampeded by
Indians. At the crossing of tbe
Green river they were detained a day
and a half because of tho .immense
travel ahead of them. The party en
countered many hardships on this
journey of four months.
In 188. he was married to T-ouisa K
Cochran of Churchill county. Nevada,
Health Authorities Alarmed f
At Increasing Death Rate
From Kidney Diseases
60 of 100,000 Deaths Each Year Are Due to Neglect
SAFETY FIRST I Accept only an "unbroken package" of gen
uine 44 Bayer Tablets of Aspirin," which contains proper directions
for Headache, Earache, Toothache, Neuralgia, Colds, Rheumatism;: ;.,
Neuritis, Lumbago,' and for pain generally.' Strictly American
- , . . Handy tin boxes of 12 tablets cost but a few cento Largex packages. ' " ' ' "
' Asplrla la the trad max of Bayer Manufacture of lioaoacstlcacldester ot Sallcyllcacld
ART PRINTS TO BE SHOWN
Rare Japanese Collection to Be Ex
hibited at tTnlversity.
UNIVERSITY OF OREGON, Eugene,
Nov. 20. (Special.) A. collection of
125 Japanese prints, some of which
are very rare, belonging to Professor
A. H. Schroff of the school of tine
arts, will be exhibited shortly.
Professor Schroff has spent years
coiiecting these prints, having oh-
tatned some of them from the Chinese
Importer, & Dot, and from the Jap
anese. JBunkio Marsukl, who came lo
this country to be educated. Other
prints were obtained from V.9 collec
tion of Harvey Madden, a formar stu-
dsrt, who gathered thana while in
Japan 22 yattrs ago.
'IERCE OVERDRAFT LARGE
Coanty Will Ask for Validation by
Coming Legislature.
TACOMA. Wash., Nov. 28. (Spe
cial.) One of the first requests the
Ptereo county delegation probably
will make of the state legislature
when it convenes in January will be
ratification of an overdraft aggre
gating about $210,000 In the funds of
the county. By the close of the year
the county auditor expects the cur
rent expense fund to be overdrawn
about 8178,000 and the road and
bridge funds about $30,000.
Tho state law nrovides that county
commissioners shall not contract in
debtedness or incur liability in behalf
of the county in any current fiscal
year of more than -z per cent of the
amount provided in the budget unless
authorized by special election. Ex
penditures this year, by reason of
salary and other Increases not taken
into -consideration when the budget
was adopted In 1919, have made the
overdraft larger than 2 per cent.
Prompt validation by the legislature
is expected.
NEW SUGAR MIL LAT WORK
Philippines. Plant lias Capacity of
1500 Tons a Day.
MANILA, P. I. A bottle of cham
pagne was broken over the fly wheel
when the machinery of the latest
sugar central to be erected in the
Philippines islands was set in motion
late in September at Bago by occi
dental negroes.
The new mill, the property of the
Ma-ao Sugar Central company, is now
ready to begin grinding the new sugar
crop, which started to mature about
November 1.
The mill, which has a capacity of
1500 tons a day, represants an outlay
of $4,500,000, including about 60 miles
of narrow-gauge railroad track for
the transportation of the sugar cane
from tho plantations to ths central.
Third Set of Teeth Cnt.
RIPLEY, Miss. "Uncle Jack- Ter
ry, lrS years old. hag the unique ex-
perience of euttlng his third set of
teeth. Uncle Jack" was asked If
this was the truth, and declared the
third set of teeth were of little prac
tical value to him, beintr early
broken.
They WORK
while you sleep"
Another Sleepless Night?
It's been a busy and fretful day. Brain fagged, nerves frayed
and body exhausted -f-conscious that tomorrow is fraught with
new trials and tribulations, he realizes the imperative need of a refreshing;
mgnt srest. x et, ne nesitates ana aread3 to go to
bed lest be roll and toss throughout the' night.
Doyota experience the hui roi s of nightmare and insomnia?
Are you troubled with wakeful, restless nights? Do you est
up in the morning feeling more ti.ed than when you went to
bed, because your rest is so disturbed and brakes? Than, try
. . 8 .The Great General Tonic
The hear of twd-tima 1D soon Ion its terrors &m) you wTO
tktfarm to seek yoar coach with pleasurable anticipation of a
Mffht free from disturbances. "LYKO" will bless yon with
sweet, sound and peaceful slumber and brinar you down to tbe
breakfast table in tbe morninc in .rood snirita and in mrhtiiitr
trim, keen for the day's netrritie; rested aad retreahed in body aad mind, and with aa
appetite unequ&iea since yoo were a boy.
sLTKO b toM tat wlrbMl yA
SM oily, likst pictur bsw
Rsfus ail substitute .
"LYKO" la a splendid vea.
eral tonic; a relishabie appe
tiser and an excellent stimalan t
to the nervous system. It re
Levee brain fag and physical
exhaustion; builds up the
nerves: strengthens the mus
cles; corrects digestive disor
ders and rehabilitates reneraily
the weak, irritable and worn
out. Ask your drumnst for a
bottle today and set rid of
nieepiese nigata, .
Sole Aaaiifactanne
LYKO MEDICINE CO.
Keiv If ork, Kansas CItv. Mo.
4?rS .
aj0 - III 3 -BW" ' - ' , -TssVy- XI S it a. J-SJ 1 .
si "HI
For Sale by All Druggists, Always in Stock at
Owl Drug Co. .
inu u.. Burn pvvi.i siiciiiiDH ig 1 11 o luxriuncm ui inmiuiu.u cumiiy,
creation of slnklns funds for bond redemp- thousii It will apply to any county ia the!
" In our p'irsuit of the mighty dollar,
we too often are absorbed in ths topics
of the day, pleasure, etc, to stop and
consider our health. Stop now think
kidney diseases caused 100,000
deaths last year. Are you groins to be
Included in this year's toll? Why, you
will exclaim, do so many die, why
are the- health authorities so. con
cerned? the answer is. we bolt down
our food, take no exercise, neg-lect
our sleep and otherwise subject our
system to ail sorts of abuse. Ts It
any wonder then the Kidneys become
diseased and fail in their duties of
poison elimination?
Poisons are constantly being creat
ed in our bodies and if the kidneys
fail to carry them off they are ab
sorbed by the blood causing- ill health
and misery in the form of headaches,
backaches, tired feeling:, indigestion.
etc.
YoJ may avoid considerable suffer
ing; if you heed nature's warnings and
assist the - kidneys. Warner's Safe
Kidney and Liver Remedy is a relia
ble preparation made from herbs and
other beneficial ingredients that has
.been used with excellent results for
40 years. It assists the kidneys in
their important duties, strengthens
and helps repair the wasted tissues.
It is ver. effective and Is used in
thousands of homes. Read what this
grateful woman says:
"l wish to say that your remedies
have been tised In our family for about
fifteen years. We are never without a
Bottle, of Warner's Safe Kidney and
Liver remedy in our home, and It has
saved many a doctor's bill. It is .a
wonderful medicine for all diseases
of the kidneys and liver." Florence
E. Schmidt, R. F". D., No. 1. Dirokirk, O.
Sold by leading: druggists every
where. Sample sent on seceipt of ten
cents. Warner's Safe Remedies Co.,
Dept. 265, Rochester, N. T. Adv.
Established 20 Years in Portland
C GEE WO Chinese Medicine Co.
No operations. No poison used in our won
derful remedies, composed of the choicest
Oriental roots, herbs, bads and bark, many
of which are unknown, to the medical science
rf fia Mnninr Oil. MiTIAflic nr-A hnrmlYX
and hare made many sufferers from ca
tarrh, asthma, lung and throat, rheumatism,
nervousness, stomach, liver and kidney trou
ble, female disorders, etc, happy. Many
testimonials given unsolicited by persons,
male and female, who have used my roo
euid herb remedies.
The C. Gee Wo Chinese Medicine Co.
162 yz First Street Portland. Oregon
rfi -it. WKHiH.. .
Irf
V
Take one or two Cascarets oec
sio'nally to keep your liver and bowels
active. When bilious, constipates.
headachy, unstrung or for a cold, up
set stomach, or bad breath, nothing
acts so nicely as Cascarets. Children. -
love them. too. 10. 26. 50 cents.
"Gets-It"
Wonder
Corn
Peeler
Just as Good for Calluses Money
Back if It tfails.
Ion't be bossed through life by a
pesky corn or callus. Don't let a corn
tell you when to sit down. Don't
wear shoes too large for you because
a corn says you must. Get rid of ths
darned thine:.
If"
Mi b
" FmI tho Wbt. Cora Rtsht Off as
Kid et
It's a revelation to corn sufferers,
the wonderful way that "Gets-It" ban
ishes corns. Spend two minutes
that's all to apply 2 or 3 drops to
any corn or .callus. The pain will
stop instantly. In a few seconds the
corn dries right up Soon it has
loosened so you can peal It off in
one complete piece, root and all.
"Gets-It" is sold by all druggists;
money back on request, costs cut a 1
trifle. Mfd. by E. Lawrence & Co.,
Chicago. Sold in Portland and recom-,
mended as the .world's bept corn
remedy by the Owl Drug Co 21 stores
on Pacific coast. Adv.
1 A wonderful mountain spring water'
of Northern California, with seem
in miraculous power to purity
-tne blood, heal and relieve pain,
used for years by the local peopie
for serious ailments, and used
most effectively for severe cases of
RHEUtVaATISr;
. A Blood Purifier. Taken as niea-.
icine. Small cost. Buy a Contain
er (six bottles). Insist upon de
livery in original sealed package,
if drus:risl won't supply you. wo
will KKEE booklet. "N iplsaa" 4-H.
Atlas BIdg. San Francisco. Calif.