THE SUNDAY ' OltEGONIAN, PORTLAND, JULY 9, 1923 10 1 E TAX BILLS ON BALLOT State Taxpayers' League ' and ' Grange Authors. WIDE DIFFERENCE NOTED Farm Organization 'Wants Grad uated Ivevy With Exemp tions Up to $800. 8ALEM, Or., July 8. (Special) Two income tax offerings, one a proposed constitutional amendment Initiated by the state taxpayers? league, and the other an initiative measure, sponsored by the state grange, will confront the voters of Oregon, when they igo to the polls t the general election in November. Tile proposed constitutional amendment, which local attorneys believe will have preference over the Initiative measure in event both offerings are approved by the voters, jwovldes that all money required to be. raised In "the year 1924 and each year thereafter by direct levy to meet the expenses of this state 6ba.ll b raised In. equal amounts from two sources. One source is from a. direct tax m real and personal property as under the present taxation scheme and the other from an Income tax levied against all met income accru ing to "natural persons and corpora- i . J . M : .. 1 r. UWUf 111, V V.llllg iuiivixj in or doing business 'in this state. Income accruing to stockholders from dividends paid by corporations subject to such tax shall be exempt, under the provisions of he amend ment. Rate fa Determined. , The rate of euch income tax shall do aeierminea eacn year Dy arvuamg the amount required . to be raised from the income tax by the total net income subject to such tax. Fur ther provision is made that the leg islative assembly at its session oc curring next after the general state election of 1922 shall prescribe the manner of levying and collecting such income lax and to provide for reasonable personal exemptions of not less than $800 or more than $1000 for unmarried persons and not less than $1000 or more than $1500 for married persons and an addi tional exemption of $200 on account of each person dependent upon a taxpayer; for exemption of the pro- ceeds of life insurance, gifts, be quests, devises and inheritances, and for exemption of incomes of corpo rations organized for educational, religious or charitable purposes. In the aid of uniformity and to promote the public welfare, the leg islative assembly also is instructed under the amendment to exempt from the tax required to be imposed all income of those corporations, as sociations and organizations ex empted from the income tax of the United States of America by the pro visions of the federal income tax law. Limit Is Arranged. The proposed amendment does not permit the levying in the aggregate in any year by the income tax pro posed and by the existing system of taxation any greater sum for state purposes than is now authorized by the constitution. The initiative measure sponsored by the state grange is more volumi nous than the proposed amendment offered by the state taxpayers' league and provides for the levying of graduated annual taxes on in comes of all residents of the state and all non-residents receiving in come from sources within its juris diction. Corporations and stock companies also are affected by the grange offering. "There shall be assessed, levied, collected and paid a tax," reads the grange Income tax measure, "on all Incomes received during the year ending December 31, 1922, and upon incomes received' annually there after, by euch persons from such sources, hereafter described, pro vided, however, that firms, corpora tions, co-partnerships, joint stock companies and associations which customarily close their annual ac counts on. a date other than Decem ber 31, or which customarily esti mate their incomes or profits on a basis other than . of? actual cash re- cetipte .and disbursements, may, with the consent and approval of the tax commission, return for assessment and- taxation the income of profits earned during the business year for which the accounts of such persons are customarily made up. Deductions Are Allowed. Every corporation, joint stock company or association, shall be al lowed to make from its gross in- e the following deductions: Payments made wiithin the year for personal services of officers or employes actually employed in the production of such income, if rea sonable in amount; provided, that there be reported. the name, address and amount paid each such officer or employe to whom a compensation of $1000 or more shall havo been paid during the assessment year. Other ordinary and necessary ex penses paid within the year out of income in the maintenance or opera tion of its business and property, in eluding a reasonable allowance for depreciation of property from which the income is derived. All bonds is sued by a corporation shall be deemed an interest in the property and business of such corporation: and so much of the interest payable on such bonds as is represented by the ratio between the property lo cated and business transacted with in this state to the total property and business of euch corporation shall be Bubject to taxation under this act as income of such corpora tion. Losses actually sustained within the year and not compensated for by insurance or otherwise; provided, that no loss resulting from the op eration of business or the owner ship of-property may be allowed as a deduction, unless the income which might be derived from such nroo erty would be subject to taxation luiuer this act. Hums paid by such persons within the year for taxes imposed by any state ot this union or subdivision thereof, or any territory or posses sion of the United States, upon sources from which the income taxed is derived, but not including special assessments ior improvements or betterments. Other Exemptions Included. Dividends or income received within the year from stock or in terest in any firm, copartnership, corporation, joint stock company or association, the Income of which shall have been assessed under the provision of this aot; provided, that when only . part of the Income of the copartnership, corporation, joint stock company or association from which such dividend or income was received shall have been assessed under, this act. only a corresponding part of such dividend or Income shall ba deducted;. provided further, that eomp . kuwei corne such firm, copartnership, corpora tion, joint stock company or asso ciation report at the time of assess ment the ,name and address of each person owning stock or interest in the same and the amount of divi dends or income paid such person during the assessment year. Deductions from incomes of per sons other than corporations, joint stock companies or associations in reporting incomes for tha purpose of taxation shall be allowed as follows: Expenses Are Tax Free. The ordinary and necessary ex penses actually paid within the year in carrying on the profession, oc cupation or business from which the income is derived, including a rea sonable allowance for depreciation of the property from which the in come is derived. But no deduction shall be made for any amount paid for personal services unless there be reported the name, the address and the amount paid each such em ploye ' to whom a compensation of $1000 or more shall have been paid during the assessment year. Losses actually sustained within the year and not compensated for by insurance or otherwise; pro vided, that no loss resulting from the operation of business or the ownership of property may be al lowed as a deduction unless the in come, which might be derived from such property would be subject to taxation under this act. Dividends or income received tiy any person from stock or interest in any firm, copartnership, - corpora? tlon, joint stock company or asso ciation, the ' income of which shall have been assessed under the pro visions of this act; provided, that said firm, copartnership, corpora tion. Joint stock company or asso ciation report at the time of the as sessment the name and address of each such person owning stock or interest in the same and the amount of dividends or income paid such person during the assessment year; provided further, that when only part of the income of any firm,, co partnership, corporation, joint stock company or association shall have been assessed under this act only a corresponding pact of the dividends or income received therefrom shall be deducted. United States Pensions Exempt. Interest paid during the income year on Indebtedness incurred in connection with tha trade or pusi ness:' provided, that the debtor re ports the amount so: paid, the form of the indebtedness, togemer who the nam and address of the cred itor. Interest received from bonds ano other securities exempt from .taxa tion under the laws of .the United States. Pensions received from the United States. Taxes paid by such person during the year, other than inheritance taxes, upon the property or business from which the income hereby taxed is derived. All inheritances, devises and Be quests received during the year from which an inneritance tax snail have been paid to this state. Insurance to the total, amount or $10,000, received by any person or person legally dependent upon the decedent, in payment of death claim by any insurance company, fraternal benefit society, or other insurer. But endowment or other insurance paid to the insured in his lifetime shall be taxable upon the excess re ceived over the amount paid for the Insurance. There shall be exempt from taxa tion the act income as follows, to wit: . - To an individual an income up to and including $1500. To huftbana ana wile ?-duu. For each child under the age of 18 years, $400. For each additional person, who is actually supported by and en tirely dependent upon the taxpayer for his support, $400. . , Head of Family Taxed. In computing said exemption and the amount of taxes payable by persona residing together as mem bers of a family, tne income oi ma wife and the income of each child under 18 years of age shall be added to that of the husband or iatner, or if he be not living, to that of the head of the family, but if not paid by him or her may be enforced against any person wnose income is Included in the assessment. Income of anv mutual savings or loan and building association or of any religious, scientific, educa tional, benevolent or other associa tion of individuals not organized for pecuniary profit. Amounts distributed to patrons in any year, in proportion to their patronage of the same year, by any corporation, joint stock company or association doing business on a co operative basis, shall be returned as income or receipts by said patrons but may be deducted by such com pany as cost, purchase price or re-, funds; provided, that no sucn aeauc tlon shall be made for amounts dis trlbuted to stockholders or owners of such company in proportion to their stock or ownership, nor for amounts retained by such company and subject to distribution in pro portion to stock or ownership as distinguished Irom patronage. Income received by the United States, the state and all counties, cities, villages, school districts or other political units or tne state. Rate Is Graduated. The tax is to be assessed, levied and collected upon the incomes of all persons, firms, copartnerships, corporations, joint stock companies or associations, except as otherwise provided by law, after making such deductions and exemptions as here inbefore allowed, shall toe computed at the following rates, to-wit: (a) on the first $1000 of taxable income or any part thereof, at the rat of 1 per cent; b) On the second $1000 or any pari thereof, at the rate of 2 per cent; (c) On the third $1000 dollar or any Dart thereof, at the rate of 3 per cent: (d) On the fourth $1000 or any part thereof, at the rate of 4 per cent. (e) On the fifth $1000 or any part thereof, at the Tate of o per cent: (f ) On the sixth $1000 or any" part thereof, at the rate of 6 per cent; (g) On the seventh $1000 or any part thereof, at the rate of 7 per cent; (h) On the eighth $1000 or any part thereof, at the rate of 8 per cent; (i) On the ninth $1000. or any part thereof, at the rate of 9 per cent; (J) On the tenth $1000 or any part thereof, at the rate of 10 per cent; (k) On all taxable income in excess of $10,000 up to and Including 15,000, the rate of 11 per cent. (1) On all taxable Income in excess of $15,000 up to and including $20,000. at the rate of 12 per cent; (m) On all taxable income in excess ot $20,000 up to and including $30,000, at the rate of 13 per cent: (n) On all taxable income in excess of $30,000 up to and including $50,000, at the rate of 14 per cent; (o) On all taxable income in excess of $50,000, at the rate of 15 per cent X EX-GOVERNDR STUDIO LEAGUE Quest Believed .Cause of Trip to Europe. INTEREST STILL KEEN Defeat In Presidential Campaign Declared to Have Deepened Candidate's Feeling. BT MARK SULLIVAN. (Copyright, 1922, by New York Evening Pot, lac. Published by arrangement.) WASHINGTON. D. C, July 8. Ex Govexnor Cox of Ohio arrived this weete in Europe. It is open to every body to, guess to what extent his trip is .that of a (mere sightseer; and to what extent it is inspired by in terest In the league of nations, and by an expectation, on his part that sooner or later th league of na tions issue will have, a "come-back." Anyone who has followed Gov ernor Cox movements with any closeness xhirtng the 20 months since his campaign, for the presidency, is WHAT CONGRESS DID AS ITS BAY'S WORK. Senate. Debates tariff bill. La Toi lette concluding his analysis of the cotton schedule. - Bill introduced, by Ladd re publican, North Dakota, for transferring Muscle Shoals to Henry Ford Answer -received from fed eral reserve board concerning circular on the Glass speech, of which HetUn, democrat, Alabama, has daily com plained. Bansdell, democrat. Loui siana spoke at length regard ing, development in this coun try of the rice industry. pretty sure to conclude that his in terest in the league of nations has Increased rather than diminished with time. Instead of being made faint by the personal political ad versity that attended his associa tion With it, it has, on the contrary, been deepened. This is character istic of the element of quiet but steady tenacity that is among the most obvious of Cox personal qualities. Defeat Deepens Feeling. Cox, in his campaign for the presidency, went through, as regards the league of nations, an intellectual and emotional experience familiarly known as "getting religion." De feat, instead of making that insti tution distasteful to him, has had rather the effect of creating In him a kind of apostolic evangelism. Cox today is as devoted to the league of nations as ex-President Wilson ever was. And Cox. being in some ways as tenacious of his own purposes and ideas as Presi dent Wilson ever was at his strong est; and. being, on the whole, a rather steadier-gaited man than Wilson, a more patient and plug ging, stick-to-it type of man, it is quite possible that when, and if any thing comes of the league of na tions and Americas relation to It, Cox may in the end be judged to have had quite as potent a part in the outcome as Wilson. ' League at Low Ebb. That all depends, of course, on whether the league of nations issue is ever to revive and come to a larger place in the world than it now seems to have. At this moment the league of nations seems to be at its lowest ebb, both as regards its vitality as a going concern in Eu rope and also as regards American public interest in it. But to Cox, as to many others who are earnest about the league of nations, this phase is negligible, a mere incident of a sort which occurs frequently and almost inevitably in the course of the evolution of any institutions of the kind. When Cox was takng a winter va cation in North Carolina a few months ago It was observed that during the entire week he had with him as his guest one of the American secretaries of the league of na tions. It was easy to infer thai the course of that week of conversa tion was directed by Cox to the ac quisition of the greatest possible quantity of information about the league as an actual working institu tion. Information la Minute. ' The three public addresses that Cox has made during the past six months have reflected a greater completeness of minute information about the league than is possessed by any other American, and . have reflected also a greater preoccupa tion on his part with this institu tion than with any other subject. It is not unreasonable to infer that Governor Cox's European trip Is in spired by the desire to make himself still more familiar with the league as an Institution In being, and to know exactly , what it Is doing and why it does not fill a larger place than It now does in the public eye, and in that direction of European affairs which would seem to be its particular function. Why it was not the league of na tions that conducted the Genoa con ference and other affairs within the field the league was designed to cover has been a . disturbing mys tery to all American friends of the league. Europe's Attitude Studied. If any of those statesmen whose countries are in the league, and who are supposed to be the natural advocates and guardians of its growth, are neglecting it for motives not superficially apparent, . nor in herently Justifiable in short, if there is any sinister "sabotaging" of the : league, Cox, on his present European trip, may be expected to find it out and to learn who is re sponsible and why. Cox, as the candidate of the Amer ican political party which was ded icated to the league, and as, for the time being, the titular head of the i party In a sense; as -one of the small number of men whose success In impressing their own belief In the league on their own peoples would make the difference between a great future for the league and a negligible one Oox, in that role, has an obvious responsibility - to which his temperament and his con viction makes it easy for him" to live up. Persons who-have talked with. Cox have got the idea that in a quiet hut formidably steady way; he ha dedicated himself to this thing, has come to look upon the purely per sonal aspect of ' the question of whether he will ever again- be a can didate for the presidency, as some thing minor, but looks upon! his duty to forward the fortunes of the league of nations as a primary and compelling purpose. Viewpoint Is Impressive. Governor Cox has not been very active during the past 20 months, but in occasional contacts with him one sometimes comes to think of him of having, as regards big things and future things, a rather more impressive vantage point -than other public men who have been more active and more in. the public eye, merely because they have had to do with current events from time to time. Cox, matured andi a. little sobered by his contact with larger things in 1920, and made to seem more reflective, sits in his news paper office in Dayton and scruti nizes the world as- it .goes by with a more detached point of view than is possible to men close to the busier, smaller 1 things of today. Anyone who has ever sat in the audience and watched a prizefight with any technical interest has seen how many times It happens that there are chances for a knockout blow which the contestants permit to go by. Cox as a candidate for the presi dency was in the ring. But since November of that year he has had a seat by the ringside of politics and publio affairs, and has devoted him self quietly but Intently to learn ing every lesson that can be picked up by a most earnest watcher. World Events Studied. . In that mood, and from that vantage point. Cox has watched the Washington conference, the four power treaty, the Genoa conference and all the rest of It go by. Ho has watched it all with a calmer and surer eye than those who have taken an actual part in these rela tively incomplete efforts to get the world back on the tracks. At each turn of the wheel Cox has watched the thing that was done and has measured it by the standard of what would have been done if the league of nations had been in operation. His conclusion, reinforced' by each installment of the day's, news, is that the league, of nations would have cleaned up all the mess, that nothing else can clean It up with equal completeness, and that sooner or later a distracted) world will coma around to that remedy. Cox, to anyone who has had knowledge of him, sitting off there quietly in his Dayton office, is rather an impressive figure. He gives the impression of having suc ceeded, as only a fairly big man .can succeed, in getting the distractions which would attend pre-occupation with-any personal ambition behind him. Mind Is Focused. He has focused his mind on the cause, and has succeeded in making whatever personal relation he may have with it a minor matter. Cox let no one doubt it Is a very able, man; and the country will hear more of him than might be sup posed from the subsidence of activ ity that followed defeat In his first aspiration for great power. In short, there need not be much doubt that Cox's trip abroad is pri marily to look into the league of nations, and the European condi tions which affect that institution: that lie entertains a confident belief in the eventual - recovery of the league from its recent eclipse, and in the necessity of America's some time considering its relations to the league in a new light; and that he regards himself as having the duty of being a spokesman and leader of all that considerable body of Americans who believe in the league with a steady and earnest faith. American Interest Ebbs. It is undoubtedly true that at the moment Cox goes abroad to com plete his knowledge of the league of nations and of the state of the world, which he thinks the league of nations alone can cure that very moment is the period of lowest vitality, so far as American interest in the league of nations and In Europe is concerned. Whether America will ever again pass on the same issue that dominated the .nrftSid ATlt in 1 rgmna!B t lann 1 n ' ,,eni 4a n question which, except for the NEWS of Relief from Summer's hottest jiiiiiiiitiiiiiiiiiiiiiuiiiiiniiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiuiiiiiiimiiuiiiim Tear it up! $ Watery f SUMMER SUITS $15 to $40 Men know weather like how depressing this is. It fairly takes the "gep" out of any man. My suits of summer fabrics are as welcome as a cold day in July. They're an absolute assurance of comfort until Fall. Well tailored models in this season's latest styles in a variety of shades-and and patterns. BEN SELLING Morrison at Fourth Portland's Leading Clothier for Over Half a Century lea-inie enthusiasts, would be an swered in the negative, based on thaJ state of things as they now are. Both in the minds of the public and in the apparent disposition of the present administration, America seems at the moment a .'little more distant from Europe, and more definitely unwilling to join the league of nations or any other in stitution looking toward co-operation with Europe in any formal sense, than at any time since that institution emerged upon the world. It can, indeed, be stated definitely more definitely than at any pre vious tiine that there is at this moment no appearance whatever of expectation on the part of the pres ent administration - to change the policy of detachment from European political affairs. In fact, this policy on the part of the administration seems to be held more firmly and definitely today than ever before. Cox's Words Impressive. But when Cox tells you, as he has in his few recent public speeches, and aB his friends report his private conversations, that -all this Is tem porary, and that the league of na tions will come into the foreground again when Cox says that, you feel like being impressed by it. $5000 Damage" Suit Filed., For injuries received when the auto stage in which he was riding skidded over an embankment on a Terwilliger boulevard curve and up set, July 12, 1920, damages of $5000 are sought by H. E. Boss In a suit ALL FURNITURE 0 REDXJCE Do J. G. MACK & CO, 148-150 Park Street, Between Alder and Morrison Brunswick Style 200 '100 fiere is the leader of all phonographs of its price. It will gladden any house hold, bring cheer and happiness to any family and that at a cost very small indeed in compari son with the com fort and joy that it brings. All Brunswick pho nographs are re markable for the splendid character of their tone. Richness, fullness and volume are par ticularly characteristics that have contributed largely to the fame that has come to the Brunswick. Buy this one at $100 on payments. - - - MASON &HAMUN PIANOS 148 Fifth Street, Near Morrison Other Stores, Oakland, Fresno, San Diego, Sacramente, San Jose, Los Angeles, San Francisco. filed in the circuit court yesterday againBt the Auto Trinsit company. He was en route to Forest Grove, and asserts that the driver of the automobile was reckless. DOCTOR DIES SUDDENLY Christian E. Staffrin, 37, "victim of Heart Disease. Stricken with heart disease while preparing a bath at his home, 428 East Porty-ninth street North, Fri day night. Dr. Christian E. Staffrin, 37, died instantly. His body was found yesterday afternoon by a sister-in-law, ,Mrs. I. E. Bellinger, 443 East Forty-ninth street North, who, alarmed by his absence, called to investigate. Dr. Staffrin's wife and six-year-old son Robert are at Trout Lake, Wash., on a vacation. Dr. Staffrin was a resident of Portland for the past three years and maintained offices in the Medical building. Automatic, I Electrically Operated, I Mechanical Refrigerator for "the Home Now in Operation at 328 Pine St, Near Broadway Thoroughly Tested The demand for the tittle Zeeroe is so great that we have to work night and day to fill orders. This is the best proof of its efficiency. AT LAST! Perfect mechanical refrigeration for the 5 home. ZEEROE is the last word in modern, mechanical household equipment. ZEEROE ic a complete, auto- 1 matic ice-making and refrigerating machine for use in the home, anywhere motor-driven power gasoline, eleo trie or water power is available. ZEEROE is abso- lately automatic requiring no attention, costs practically nothing to operate, is harmless and error-proof. Occu- pies very little space, 18x20 inches, and freezes by means of a by-product gas which is much more efficient than 5 ice. It is noiseless, odorless, non-poisonous and non-ex- plosive. 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Sheet metal and other workers line Freight car repairers.... Car inspectors Painters, freight cars. .,..... Helpers, all crafts. . . . . . .70 cents per hour ...7l cents per hour 70 cents per hour ....70 cents per hour in this ....70 cents per hour ....63 cents per hour ,....63 cents per hour 63 cents per hour .47 cents per hour These men are wanted to take the place of men who are striking against the decision of the- United States Railroad Labor Board, and their status, and the FULL PROTECTION GUARANTEED, are explained by Mr. Ben W. Hooper, Chairman, in his statement of July 1: "In this case the conflict is not between- the employer and the oppressed employes. The people of this country, through an act of congress, signed by President Wilson, established a tribunal to decide such disputes over wages and working conditions, which are submitted to it in a proper manner." It is the decision of this tribunal against which the shop crafts are striking. ' t , "Regardless of any question of the right of the men to strike, the men who take the strikers' places are merely accepting the wages and working conditions prescribed by a government tribunal and are performing a public service. They are not accept ing the wages and working conditions which an employer is trying to impose. FOR THIS REASON PUBLIC SENTIMENT AND FULL GOVERNMENT POWER WILL PROTECT THE MEN WHO REMAIN IN THEIR POSITIONS AND THE NEW MEN WHO MAY COME IN." Apply to . W. J. HANLON, 410 Wells-Farga Building, Portland, Oregon Cc fcteriutcueent' Office, Room 2 Union Staff.