8 TTTE SUNDAY OKEGONTAX, PORTLAND, FEBRUARY 12, 1922 TUX BECOMES LIEN SAME YEAR OF LEW Sums Fixed in December Are Due March 1. AMBIGUITY IS EXPLAINED Seller Must Pay Assessments if Realty Deal Is Made Alter Date Payment Is Dae. BT W. B. SHrvELY. (Chairman Lral Committee. Portland When do the 1921 taxes become a lien upon real property? Upon per sonal property? As between the buyer and Keller of real estate, where there Is no express agreement as to which shall pay the 1821 taxes, which of the two Is obligated to pay the taxes? (section 4325. Oregon Laws, prortdes that "taxes assessed on real property anall be a lien thereon from and In eluding the first day of ilarch In the year In which they are levied.' an that personal property taxes "sbairbe a lien upon all of the personal prop erty of the person assessed from and after the date when such assessmen la made, With reference to taxes on real es tate. the statute above quoted pro vtdes that such taxes are a lien front ilarch 1 of the year In which the same ax "levied." How Taxes Are Levied Taxes are "levied" In Multnomah county by the county commissioners and In each county outside of Mult nomah by the county court, in Decern ber of each year (H30O-4302). In Multnomah county the commissioners levied the taxes for 1921 on Iecember 21 last. The language of the code (H3-') Is unambiguous and plainly provides that real estate taxes become a lien from March 1 of the year of the levy. Taken literally, the statute In effect provides that the taxes levied In Mult' nomah county December 21, 1921, re late back and' become a lien as of March 1, 1921. This portion of the statute has not been construed by our supreme court and just what its Inter pretation of the law would be with reference to the many perplexing questions which may arise is an open question which it will require litiga tion to settle. Seller ef Preperty Cuetrsea, The property owner who does not sell his property has little concern, however, with the date on which the tax lien becomes effective. It Is the seller of real estate who desires to know of his liability for taxes. In Oregon we have a special statute on the subject (11313) as follows: As between the grantor and grantee of any and. when there Is do express agree ment mm to wbieb shall bar tba taxes that may b aesemed thereon before the con - -evanoe. If such land Is conveyed at tbs titue or prior to tbe date of lb warrant authorizing ihe co. lection of such taxes then the grantee abaii pay the aarne, but If conve.-! atber tb date the grantor uau pay mem. This section provides that where there is no express agreement between the seller and the buyer of land as to which shall pay the taxes theretofore assessed against the land, then the date of the delivery of the deed, as compared with the date of the war sant authorising; the tax collector to collect the taxes, fixes the question as to who shall pay the taxes against that particular land: that Is to say If the deed Is delivered at the time or prior to the date of the warrant au thortiing the tax collector to proceed, then the buyer of the land Is obliged to pay the taxes; but If the deed Is de livered subsequent to the date of said warrant, then the seller Is obliged to pay rutin. Sheriff's Warrant la Farter. Inquiry develops that the warrant authorising the sheriff to collect the 1921 taxes was dated Kebru-vy 11. 1922, and delivered on tbe morning of that day. So far as the payment of the 1921 taxes Is concerned: If the seller's feed Is' delivered prior to February 1 of this year. then. If there Is no express agreement between the par ties, the buyer will pay the 1921 taxes: but If the deetl Is delivered on or after February 11, then the seller pays them. As to whether or not a deed delivered prior to February 11. warranting the conveyed premises to oe free of Incumbrances, would be held by the courts to be an "express agreement" to pay the 1921 taxes, is a question. Aurusirst Final Listing. For a more complete understanding of the discussion. It may be stated that the Oregon tax laws require the assessor in each county to assess as of March 1 of each year all property, real and personal. In his county. In the language of 27 Cyc 98 7: "An assessment of a tax is a final listing of persons and property subject to the tax. with an official estimate of the value of the property of each for tbe purpose of the tax." In this connection the word "assess" means to place a valuation on taxable property for taxation purposes and to enter such valuations, together with the names of the property owners, and a description of the property assessed. In a record called the "assessment rolL" (Sec 427S.) Kach assessor begins his work of appraising taxable prop erty on March 1 of each year and works thereon continually until all taxable property la listed, the task being usually completed about the end of June. Rail Gees tm t'elleeter. After the assessment roll Is revised and corrected by the county board of equalization the assessor is required to deliver the completed roll to the tax collector (the sheriff) with a warrant "under the hand of the clerk and the seal of the county court" au thorising the collection of toe taxes, wii roil to be delivered not later than 4i clays prior to April & of each year. Consider now the question of taxes en personal property. Vnder the ex press provisions of the section 43?5. above quoted, taxes on personal prop erty become a lien thereon from, and after the date the assessment is made. It Is held that whenever the proper entries are made In the assessment roll, the propertv is "assessed." (Ore gon A California Railway company versus Jordan. 23 Oregon 392. 31 Pa cific 9CI.) Beginning March 1. en tries are made under our tax system as rapidly as the assessor can make his appraisals of taxable personal property. This means that one piece of personality may be "assessed." let tis say, on March a. while other simi lar property may not be "assessed" till one. two or three months later. Hut whenever the assessment is en tered In the tax roil, the lien on the particular personal property involved becomes complete. , Taxes Celleeteel Tear Late. Notwithstanding that such personal property taxes become a lien imme diately from the dale of the assess ment, such taxes, except under the circumstances to be noted, are not collected until the following year. For example, a stock of merchandise is assessed lor the 1921 taxes on March 31. 1921; taxes on said stock become a lien thereon the day the assessment is made. Ordinarily, how ever, the sheriff will not. proceed to collect such taxes until February. 1922. and delinquency wUl not occur until April s. 1922. An exception to this practice Is au thoriied by section 4381. Oregon Laws. unaer which the county assessor. should he at any time discover per sonal property liable to assessment which la likely to be removed or sold before the tax can be collected In the ordinary way, may demand Imme diate payment of the tax computed at the rate of the current year, and if payment Is not made, cause the property to be sold by the tax col lector forthwith. Seller Liable for Payment. 1 A point to be remembered br those engaged in the sale of personal prop erty, as, tor instance, stocks of mer chandise, apartment houses and the like, is this: A seller who, -after March 1 next, gives a bill of aale warranting personal property to be free of liens, may be obliged to pay the taxes assessed against the prop erty in the spring of 1922, notwith standing that such taxes, when he gave his bill of sale, were not yet "levied" and that he may not be able to ascertain the exact amount thereof till February. 1923. and may not be able to pay the same until the latter date, unless he can prevail upon the assessor to act under section 4321' REMODELING WORK NOW S UNDER WW Changes to Cost Approxi mately $100,000. CAFETERIA TO EXPAND Two w Firms Preparing Estab lishments at Corner of Broad way and Washington Street- Remodeling work costing in the neighborhood of 3100.000 and involv ing the establishment of two new firms and the enlargement of- the quarters of another concern is now in progress at the corner of Broad- eqnipment the store, which would be J opened Saturday of this week, would represent an Investment of $100,000. Mr. Proctor is a new arrival from Seattle but said he intended to make his future home in Portland. He is now living with Mrs. Proctor at the Campbell Hill hotel. S. N. Lynch. who will be manager of the store, also came here from Seattle with Mrs. Lynch. Both men expressed their confi dence in the future of Portland with which they said they Intended to be come identified for the remainder of their lives. v The Interior of the store will be? fitted up In gold and mahogany. The store, which it is declared will be the largest ground floor millinery store in the United States, will cater to all classes and all demands, it was announced. A quantity of the stock for the opening Saturday has already arrived. Cafeteria to Expand. - The Coffee Cup Cafeteria company has taken over additional space amounting to about one-third of that now occupied by that concern. When the remodeling work now under way NEW f BAT HOUSE OPENED THREE-STORY STRUCTURE AT CORVALXJS MODERN'. Public Reception Held by Sigma Alpha Epsilon Fraternity at Agricultural College. The Sigma Alpha Epsilon frater nity house at the agricultural col lege at Corvallis, a three-story struc ture built on old southern colonial lines, has been completed and was formally opened by a public recep tion January 29. More than E00 col lege and townspeople inspected the building. The building Is located on ground If 0x3 00 feet and is modern in every respect. The first floor is devoted largely to a den. the 11 vine- room, the is completed this company will have dining room and pantry. The large the entire basement of the building in J concrete basement has a fraternity which it is now located, amounting to meeting room, trunk room, kitchen 100 by 100 feet of space. In addi tion it has taken space on the Broad way side of the building, now occu pied by the Hasel Taffy shop, the office of the Crystal laundry and bootblack stand. This will be used SIGMA ALPHA EPSILON' FRATERNITY HOUSE AT AGRICULTURAL COLLEGE IS COMPLETED 1 r f if ST" ire m " r'f . ' i r -fi - i rxrr mm 5H i laJaJfcJCfaWawa BUILDING IS THREE-STORY FRAME STRUCTURE. BUILT OJT COLONIAL LINES. AXD HAS BEAUTI FUL GROUNDS. above quoted. While we may have our serious doubts as to tbe validity of such a proposition, nevertheless such s tbe effect of the present tax laws. The whole question as to when taxes become a lien on real and personal property in Oregon i- unsettled. All doubts on this subject should be re moved by an amendment to the ex isting statutes. Ranch Sale Reported. The William Blum ranchnear Gas ton was sold last week to 1 J. Free man of California, according to E L McCabe of the Marsh A McCabe com pany, who handled the deal. The ranch waa valued at $18,000. Mr. Mc Cabe also reported the transfer of five acres at Beaverton from C. M. White to T. J. Pettit In exchange for Mr. Pettlt's house at 409 East Fifty second street. This represented a consideration of 17500. way and Washington street and bids I for a retail bakery. The old Block's fair to make radical changes in .the jewelry store space is also to be Realty Board Organized. GRANTS PASS. Or.. Feb. 11 (Spe cial.) Realtors of the city have or ganized a local realty board. The constitution and by-laws were adapt ed for use In the locality from the Portland board. " Officers elected were: P. B. Herman, president; Ed L. Chamberlain, vice-president, and Mss E. L- Galbraith. secretary. aspect of that downtown intersec tion. The work Includes the arrangement for the establishment of the Proctor'B Millinery Exchange at 331 Washing ton street at the location formerly occupied by M. and H. H. Sichel, the remodeling of the store room for merly occupied by the Metropolitan store for Fulop Brothers' new men's wear establishment and enlargement of the quarters of Coffee Cup Cafe teria company both In the basement and on the ground floor of the build ing at the southeast corner of the Intersection. In addition to the space formerly occupied by the Sichel Btore and Sandy's Washington street kodak shop the new mil.inery exchange also has taken a 12-year lease on the Elizabethan room of the Imperial hotel and this will be Incorporated utilized. The remodeling work In the base ment, now under way. will be com pleted In a short time after whrth work will be started on the first floor. Arthur H. Johnston, president of the company, estimated that the remodeling and additional equipment would cost about 140,000. Kltekea to Be Latest. When the ne.w Improvements are completed the company will have one of the largest kitchens in the coun try with all the latest kitchen equip ment. This will include a dish washing machine IS feet long and capable of washing 13,000 pieces an hour. The .upstairs portion of the com pany's space will be fitted up in white vitrollte. At the present time the company reeds about 6000 persona a day, Mr. and store room and laundry room. The remainder provides space for a large steam boiler and for fueL There are 14 well-lighted study rooms and two modern guest rooms. There are four tiled baths, two of which are provided with showers. Sleeping accommodations are taken care of by two large partially in closed porches on the rear pt the bnilding. which provide room for more than 40 persons. A 60-foot con crete porch extends across the front of the house. The plans and specifications were drawn by Folger Johnson of Port land. The building was done by Martin H. Allen. BRICK PRICES UNCHANGED Manufacturers' Association Reports on Northwest. There is no change in brick quota tions in the northwest section of the United States, according to the Febru ary report of conditions in the com mon brick industry issued by the Common Brick Manufacturers' asso ciation of America. The report said that there had been a slight reduction in price in New York. New England, the middle Atlantic states, Illinois, Indiana, Wisconsin and in other cen tral states. The quotations given for the north west ranged from $11.50 to $17.60 a thousands. Details brought out by the current reports show that the season is having its effect on many plants and the number closed is greater than it has been since last spring," said the re port. "During the month 53,494,000 brick were produced and almost exactly the same number were shipped from the plants, leaving the stock on hand only slightly reduced from the month pre vious. The orders on the books are not quite so heavy as a month ago, due, no doubt, to the seasonal condi tions." house stf H. T. Humphrey, 659 Han cock street. Announcement of the results of the contest, which closed November 1 of last year, has just been made by. the Kite-Grade Shingle association. Lawrence & HoLford also received honorable mention for plans submit ted of the house of L. R. Wheeler, &61 Montgomery drive. First prize in the contest, amount ing to $250, went to H. A. Magoon of Minneapolis.' The contest was with a view to stimulating the home ownership movement and co-operating with the national efforts to solve ths' housing shortage problem, it was announced. PLUMBING STORE TO OPEN J. A. Borthwick Takes live-Year Iiease on First Street. The Portland Plumbing' Supply company, headed toy J. A- Borthwick. has taken a five-year lease on prop erty at 192 First street and an nounced plans of putting in a com plete line of plumbing fixtures with a policy of selling direct to the consumer. The storeroom taken Includes the ground floor and basement, amount ing to about 3840 square feet. There Is a rear entrance at 211 Taylor street. The space is now being remodeled. This work will be completed and the stock installed, eo that the store will be ready to open for the public by Thursday. The store, will Include showrooms displaying model batha and other plumbing fixtures. Mr. Borthwick announced that the store would Bell both wholesale and retail and would handle the most up- to-date equipment. The storeroom was leased from Frank Dayton. LODGE IS PLANNING ADDITION STORE SPUCE IN DEEM SEVERAL IMPORTANT LEASES REPORTED CLOSED. Into the new store. This latter room, , Johnston said. With the increased which cost $40,000 originally to fit space and equipment it la hoped to up, will be left in its present state. J raise this number to 10,000. The remainder of the space is being elaborately rearranged with a pas sage way leading to the Elizabethan room. Remodellaar to Cost S4O.00O. H- F. Proctor, proprietor of the new millinery store, announced that the remodeling work would cost about $40,000 and that with the stock and MANY RESIDENCES CHANGE HANDS IN IRVINGTON DISTRICT. Tf - Iff f '. 's . ' "lo . i ;$$ --Mi ' 3 i f3 r Me W I ; si as i -w6. issu.. " . , . . IssWSasA I. )lf Aba -re Home at SM f.mmt FJahteeBth street North sold fcy Jacob Areas to Robert L. lirrktrllk, formerly of Beatsa, Mm fur SIS.OOO. Below Ueloala! hs;nlow at 701 East Severn teenth street onh sold by Mrs. . B. Iloldea to A. W. Htssr, formerly or Ohio, for MWO. Both these aval were baadlest by Neabaasea A Co. Mr. f;one, the purcnaser of he house shown below, is now connected with the Portland Trust company. Neuhausen Co. also report other sas as follows: Bungalow at 610 Fast Twenty-fifth street North, sold by Herman Ni'son to R. O. Burnett for $,uk': Knsiish foliate at 7 tast Twenty-rourth reet Norui, sOid by Sirorg at MacXausr.ton to 11". Byron Nicholas for $7000; stor y-and-a-ha!f bungalow at 75 East Twenty-fifth street North, sold by ilrs. C. W. Mii'.er to- Joseph van Hoomissen. attorney, for $8000: bungalow on East Thirtieth street in "Alameda 1'a.rk. sold by John Lampert to Richard tray lor $SiOO: colonial residence at 7S Alameda lrive. sold by the Gile estate to Ir. Louis J. Fitxpatrick for $b00: residence at 57 Schuyler street, sold by Mrs. Annie EL C.ebhle to Mrs. O. H. Lewis for $S500 cash. A number of lots in the same district also were sold. ' Neuhatisen & Co. movel their offices las week from S30 Northwestern Bank building to 1035-3-37 In the same building The move was prompted with a view to securing more space for the real estate, insurance and tim ber departments of the company, it was announced. The company now employs about basis. This number will be increased 1 co"dltl1rnB- B. L. Metzger of Metzger-Parker Company Tells of Outstanding Realty Market Features. A greater demand for small store space than at any time during the last several months was declared yes terday by B. JU Metzger of the Metz ger-Parker company to be the out standing feature of the real estate market at present. The demand Mr. Metzger considers to be a good indi cation of improvement in business to about 150 when the new enlarge ment Is completed. The remodeling work for the new store of Fulop Brothers also Is going ahead rapidly and will be completed and ready for the establishment of the store in the near future. It is intended to make it one of the most up-to-date establishments of the kind in the city, according to the proprietors, who also operate the peoples Clothing store on Third street. BUILDING BOOM FORECAST . PEOPLE GETTING INTERESTED IN ERECTING HOMES. President of Aladdin Company on Visit Announces Portland Plant to Serve Bigger Territory. The house building campaign throughout the country this year will surpass anything of the kind seen in the united States for a number of years, predicted V . J. Sovereign of Bay City. Mich., president of the Alad din company, who was In Portland last week on a trip of inspection of the various plants of his concern throughout the United States. Mr. Sovereign said the Interest In home construction was indicated by ! me tact mat me supply oi catalogues which his concern had prepared for the entire year of 1922 was already exausted to take care of demands of inquiries received during the first 40 days of the year. T have Just come from a tour which took me as far east as Nw York," said Mrs Sovereign, "and 1 find from Inspection of conditions there that business la improving to a large extent In the northeastern states. This wave of improvement is moving westward. Mr. Sovereign estimated' that this country is short from 1.500,000 to 2. 000.000 homes. Mr. Sovereign said he found that where people were formerly Interested in automobiles they were now becom ing interested in homes, the hard times seeming to have brou&ht them to the realization that a home was a much better investment than an automobile. He announced that an office had just been opened in Seattle for the selling of houses manufactured at the Portland plant. A similar office was opened in Los Angeles some time ago. He said that five additional states had recently been added to the ter ritory of the Portland plant, which I means that this city is the center of the distribution of Aladdin houses 1c 14 western states. . The holding of the proposed 1925 exposition would be a boon to "Port land, said -Mr. Sovereign. Mr. Metzger announced the closing of a series of leases amounting in the aggregate to about $75,000 in rentals. Charles Bruce leased for a period of five years 2500 square feet of space on Glisan street between Park street and Broadway. The property belongs to Daniel Grout. Mr. Bruce intends to use the property as a battery serv ice station. The John Welch dental depot leased an additional 4000 feet of space, on the second floor of the Western Auto Supply building at Broadway and Oak street for a term of years. Mr. Welch recently leased 3000 feet of space in the same building, but found it insuf ficient for his needs. The property is owned by the Wemme estate. The Homer Furnace company has taken space for offices on the ground floor of the Myler building at 88 West Park street. This is one of the largest furnace concerns in the coun try and has taken quarters in this city after a careful examination of Seattle and San Francisco as possible sites for its western headquarters. According to Mr. Sherping, field man ager for the company, Portland is the logical distributing point for the western section, and that is why the company decided "to locate here. Mr. Sherping is arranging for warehouse space here also. I. E. Staples exchanged a four-flat apartment building located at 464-468 Broadway to E. W. Reng for 32,000, 000 feet of timber in the Silets dis trict. The property on each side was valued at $35,000. This deal was handled by John Gibson, manager of the exchange department oi the Metzger-Parker company. LOCAL DESIGNERS WIN PRIZE United Artisans. May Build Four Stories at Cost of $150,000. . The supreme officers of the United Artisans are considering plans for the addition of four stories to the Ar tisans building at Broadway and Oak street, to make It a 10-s-tory building- If the addition is built the top story will be reserved for halls and an ante room for the lodge, it was announced. The contemplated addition would cost about $150,000 and would be of steel and concrete, corresponding in that respect to the main building. The building now has six stories, all of which are occupied. Polk Realtors to'Organize. A new real estate board will be or ganized by Polk county reaK estate men at a meeting to be held at the commercial club headquarters at Dallas Wednesday night, according to announcement made by Fred O. Brockman, secretary of the North west Real Estate assocation. Mr. Brockman and C. V. Johnson, deputy real estate commissioner, will go to Dallas for the meeting. A big meet ing will also be held at Oregon City Monday night by members of the Clackamas county real estate board. $200,000 Permit Issued. Permit for the construction of the $200,000 wholesale market building of the Gardeners and Ranchers' associ-J anon at zu-zd union avenue, be tween Main and Madison streets, was issued last Tuesday by the building inspectors' office. The excavation is already under way. The building will be of concrete two stories in height and will cover a ground-floor space of zou by zuu. feet. SHIPBUILDING FALLS OFF Maine Builds 38,000 Tons Loss In 1921 Than In 1920.' PORTLAND, Me. The gross ton nage of ships produced in Maine ship-' yards during 1921 decreased 38,000 tons as compared with the output for the preceding year. Statistics show that slightly over 25,000 tons went down the ways last year while In 1920 63,000 tons were sent over. While the figures show a large falling off from the peak of the Industry reached in 1919 when 116.000 gross tons were produced, the output is 15,000 tons above that of the 4 average pre-war production, further declines are an ticipated this year. At Bath, the shipbuilding center of the state, to which a majority of the 1921 production is credited, no work is said to be in sight except a govern ment contract for five steel lightships. Several yards in Maine have be come involved in financial difficul ties and many others have ceased building because of lack of demand and the coat of operation. Although work "has been stopped at most of the plants In the state, the builders claim the industry could be revived in a short time if it were necessary. Aladdin Homes Save '200 to '800 'm.'W'giisuwMiiiii.iiM .i m iiMinmniiu mini n umt.wf"i,' jw sy ps'Mtlr-''1-'-; w'.w-'y.w- 1ft- . r.nrn - -i-. r. ii? elms, im e ;aw a ..'.... ,ii.- : . 1 ?. i It J -f mttmrn fL t---" HALL i I 1 ttsL 1 ia ... W Bungalows, Dwellings, Summer . Cottages Aladdin suoceas is chiefly due to the money saved for Aladdin home owners. Tou will sava substantial amount throush eliminating" dealers' profits, aavtns over 1S waste .in lumber and lowering labor eoeta In building. Aladdin Homes coma to you direct from our mills located in Portland, Oregon, thereby reducing- freight charges. They are built of standard ised materials, saving waste and are cut to fit, sav ing hundreds of hours of carpenter labor. Over a hundred beautiful and modern hemes are pictured and priced in the Aladdin catalogue. Sand stamps tor this oatalogua No. 111 at once. Reduce Labor Costs 'Aid Lumber Waste The ltimbr that's wasted cost Jtrat a xnnoli ma tha lumber that's used. Aladdin oan prom to yon a sav ing of practically every filth dollar spent for lamber. That's surely worth while. Aladdin can prove a sav ing; of practically every fourth dollar In labor. That's worth saving;, too. Will you be satisfied to build without getting the Aladdin catalogue and proving; these statements. . Sold Direct No In-Between Profits The Aladdfn Company is the greatest home bnilding1 Institution In the world, and it does not sell through dealers. It manufactures the lumber at the edge of the four greatest liunber-productlng states. It prepares the house complete ready to be shipped direct to the home builder. Tou save the dealer's profits. Tour carpenter nails the readi-cut lumber just like -in any other first-class, permanent home. The catalogue explains the details fully. There's an Aladdin Home Near You Ask ns for the name of an Aladdin home owner near you. Talk with him. Inspect his home, look at the beautiful clear and knotless siding, the handsome interior woodwork, the staunch construction. Ask about the warmth In winter. What You Get When You Buy an Aladdin Aladdin homes are designed to use standard lengths and sixes of lumber so that there is practically no sawing, measuring or fitting to be done by the carpenter on the job. Tou receive In one shipment, all the timbered framework, mill work, the siding, outside finish, porch, shingles, windows, doors. Interior woodwork, lath, glass, nails, hardware, lock sets, paints, stains and varnish. Send stamp today for Aladdin catalogue No. 113S-B. r mw 1 I The Aladdin Company Portland Oregon Downtovffn Sales Office, 618 N. W. Bank Bldg. Branches (Offices and Mills) Wilmington, N. C; Hattlesburg, Miss.; Bay City, Mich. Canadian Offices and Mills: Toronto, Vancouver, Winnipeg, St. Johns.' Alert Construction Co., 620 Northwestern .' Bank Bldg., specialists in constructing ready-cut houses (assuring maximum saving) will gladly give free estimates cover ing- completed costs of erecting your Aladdin home and take full charge of work. Do you know that here in Portland we carry the largest stock of Linoleum and Cork Tiling CO 1 ' W Sell ARMSTRONG 5 Products ' - I (ork ftooR Products Q. LINOLEUMS a CORK T1LINQ3 Lawrence & Holford Victors In AU- Shingle House Competition. Third prize of J150 has been award ed by judges in the nation-wide "all- shin?le house" competition conducted by the red cedar shingle manufac tures of the United States and Canada to Lawrence & Holford, Portland ar chitects, on plans submitted of the $200,000 Permit Issued. Permit for the construction of the (SOU. 000 wholesale market building; of the Gardeners and Ranchers' associ ation at 140-254 I'nion avenue, be tween Main and Madison streets, was issued last Tuesday by the building; inspector's office. The excavation is already under wav. The building; will be of concrete, two stories In height, and will cover a -frround-floor apace of i00x200 feet. ii VI : x Hi W. J. SovfrcigB. president of the Aladdin company, predicts srrat year in building. SOIL REPORT COMPLETED Land in White Bluf fs-Hanford Project Declared Fertile. OLYMPIA, Wash., Feb. 11. (Spe cial.) The finer soils in the district of the "White Bluffs-Hanford land settlement project are well adapted to the growing of all agricultural crops climatically suited to the sec tion, according to a report made by F. J. Seivers, head of the soils de partment of the Washington State college, '.Soils in the district vary all the way from fine Joams formed largely from basaltic rock to coarse DiacK sands," said Mr. Seivers. .- "Both as regards soil and climate the region is well adapted to all tne most prorit able crops in the northern temper- ate zone, such as corn, alfalfa, sugar beets, wheat and clover, as well as tree and bush fruits. The furrow and border systems of irrigation are best adapted to the region, the choice depending upon the texture of the soil and the kind of crops to be grown, according to the report. SOVIET ARRANGES CREDIT German Banking Group Negotiates Iioan oi 200,000,000 Marks. RIGA. One credit of 200,000,000 marks for soviet Russia has already been arranged with a German bank ing group and other credits are in process of negotiating, according to M. Leshava, acting commissar for foreign trade of the bolsehvlk gov ernment, who was recently in Riga. The credits now peing arrangrea uo said, were with two other groups of German bankers, one for 300.000,000 markH and the other for 500,000,000 marks. "All banks In Germany which make arrangements with Russia have re ceived permission from the German state bank to discount Russian drafts," Mr. Leshava said. "On the whole, Germany shows great Interest, in developing commerce with soviet Russia." ' Trade by Barter General. BERXJN. In consequence of the low buying power of the mark, Ger mans are gradually reverting to trade by barter, or to counting com modities and articles as the real money, unit. It is reported from Pomerania that peasant farmers have pledged themselves to sell eggs and on the Pacific coast ? It's a fact! The floors of the future! Estimates fur nished. " Broadway at Taylor Street. PHONE EXTENSION GROINS WORK ON EAST SIDE WILL BE RUSHED BY COMPANY. Garfield Office District Plans Will Entail Expenditure of $1,000,000. Continued growth in telephone service demands throughout the Irvington, Alameda Park, Beaumont and Rose City Park districts has re sulted In the formulation of a plan by the Pacific Telephone & Telegraph company to rush . the installation of underground cable in the Garfield of fice district so that this network may temporarily provide a service connection from "C" automatic office until the Garfield office is opened toward the end of the year. This Garfield office programme en tails an expenditure of $1,000,000, of which i279,500 will be for under ground conduit and cables. One branch of this system will stretch east along Stanton street to Bast Seventieth street and another will stretch west along Stanton to Union avenue. To the north, along East Twenty-fourth street, a branch will run to Killingsworth avenue, while to the south, along East Twenty fourth street, a cable will run di rectly through to Clackamas street. Numerous branchs" of these trunk systems also will be laid. , EGG PRODUCTION LARGE Cottage Grove . Poultry Growers Realize Substantial Profit. COTTAGE GROVE, Or., Feb. 11. (Special.) Cottage Grove 1 rapidly earning the distinction of being the Petaluma of Oregon. It is estimated that there were 100,000 chickens owned here during 1921 and that the receipts from eggs were 5300,000. The profits averaged $1.60 to the hen, a total of $150,000, although some hen owners put profits as high aa $3 the hen. The profits from the sale of baby chicks probably was $25,000, making a total profit for the industry of $175,000. which is a conservative esti mate. The larger number of chickens' here are White Leghorns. nessed for a dozen years. Eastern capital is a:d to be looking this way for investment In mining property. Parties from Spokane and Alaska went into the district this week to look over different properties. It is understood that both parties have capital behind them to back them If they are favorably impressed. More winter work has been gcing on this year than for some time past. Read The Oregonian classified ads T WHAT'S THE PLUMBING JU VE PLANNED f V.E ARE YOURS TO COMMAND i WHAT'S the plumbing you've been planning? Don't make a secret of it tell us about it, be cause we are sure we can be of service to you. Ask some folks you know what they know about our prices and our work. We know that what they tell you about us will send you to this shop. ALASKA PLUMBING & HEATING CO. East 2954 363 Morrison Street Livestock Prices Slump. CALGARY, Alta., Feb. 11. A de crease, accounted lor by the great slump in prices for all classes of animals, of nearly $3,000,000, is shown in the annual report covering 1921 operations of the Alberta stockyards. East Calgary. The approximate val uation of the business transacted is placed at $5,843,104, compared with $8,630,651 in iszu. Mining; Outlook Encouraging. COTTAGE GROVE, Or., Feb. 11. (Special.) Those who keep posted on butter at prices measured In pounds I mining conditions are looking for- of nails. In Berlip, Persian carpets I ward to a more active season In the are regarded as money. j Bohemia district than has been wit- FURNACE We have the RJchardson-Boyn-ton Furnaces both the pipeless and the regular kind. We are ex perts on heating and ventilating We will give you the benefit of our forty years' experience in this line. It will save you future trouble and expense by installing the right furnace in the right way. J. G. Bayer Furnace Company 204 MARKET ST. BEEVER BQAIin HnSk BOARD FOR BETTER WALLS AND CEILINGS RASMUSSEN & CO. N. E. Cor. Second and Taylor Sta.