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About The Oregon daily journal. (Portland, Or.) 1902-1972 | View Entire Issue (May 12, 1909)
VALUE ROADS OR LOSE CASES OSWALD WEST ON TAX AMENDMENTS Interstate Commission Ap peals to All Citizens to Urge Congressmen to Vote Money sarv in Absolutely a Crisis Xeces- (Washington Bureau of Th .Icurrml ) Washington. ,la 2 An ;rii.cnl fon forth from the interstate ooiimu ice com mission for assistance in briiiKitiK -sure un conKi'tss to appropriate suffi cient rnoncv to enable the ronirnisslon to iriBke valuations of all rullrond pri'pr-r-tiea at the earliest possible date. This move 1 prompted by the conviction thnt the entire program of the regulation of rates and practices is in diiiiK r of com plete failure under exist luff conditions andkthat tinles the commission is per mitted to establish valuations of proper ties, all canes now pending and to como before that hodv will fall and the roads will win. Th reason for this conclusion la tl xcessivelv hieh valuation which the roads are now claiming in the suits now being tried, and the well known Inten tion of all the roads to allege enormous ly Increased values of their properties, s arrived at by their own experts. The immediate causes for alarm on the part of the commlsplon over the threatened advantage to the roads are the tremendous valuations claimed by the Northern Pacific and the Great Northern In the lumber cases now being tried at St. Paul, as well as the same hiRh valuations by roads in southwest ern cattle cases. The commission proposes to ask the president and congress to yrant the needed appropriation at a special ses sion. The commission belleos it al ready has authority to make such valua tions, but It lacks sufficient funds to do H properly. Not less than J1,000,00. Is to he asked for, and perhaps the total will be several million before the valu ation work Is completed. At the best thing the commission can do under existing conditions, it has em ployed State Engineer Thompson of the Texas railroad commission to do th work In connection with the south western cases, he having made a valua tion for the properties affected by these cases. If the commission Is given the money aked for. one of the first things will be to accept in part the results of the valuations of the northern roads made ..by the engineer of the Washington state railway commission, which has been submitted here In previous rate cases tried before the commission. Appeal Is made to the busineSs men ot the Pacific coast and all other Sec tions, that they urge upon all members from their states that they support the commission's request at this session. It is asked that persistent demands be made upon members from this thme for ward until the desired result has been chleved. Railroad Commissioner Oswald West was requested to address the grange meeting at McMinnvllle. Mr. West could not be present to deliver his talk on "Tax Amendments" hecaus of a hearing before the commissioners. The address was read to the grange mem bers. In full It follows: " Taxes,' says Judge Cooley, "are the enforced proportional eon! ributlons from persons and property, lex led by the state by virtue of its sovereignty for tl:e supnort of government and for all public needs The state demands and receives them from the subjects of taxation within Its jurisdiction that n may be enabled to carry Into ef fect Its mandates and perform lis mani fold functions and the citizen pays from his property the portion demand ed, in order that by means thereof, he mav be secured in the enjoyment of 1 ht: benefits of organized society. The justification of the demand is there fore found In the reciprocal duties of proiectpui anil support between the. stale and those who aie subject to Its auiliontv. and the exclusive sovereignty ami jurisdiction of tin,- state over nil . rsons and property within its limits f ir governmental p ,1'i'oses. The per son upon whom tl-.t demand is made, or whose property is taken, owes to the slate a rH.l in do what shall lie -his l ist prp'Ttnei I.nvard the support i of goerrniMit. and the state is sup posed t. make adeoiiite and full com- rieiis.it on n the prelection ui.rcn 11 pOSM mem ...rty. of his l tic ntrlhute.,1 Is Power to "It is said: "The pi essentially legislative MICHIGAN SENATOR FIFTY YEAKS OLD Washington. Ma v William Aldenv Smith i: t. Senator Smith of Michigan - wag 59 years old today, lie will nave occasion to remember the anniversary, for he was kept busy during a good fart of the day receiving congratu ations and good wishes from his co.1 leagues in the senate and numerous other friends In official life. Senator Smith's 50 veers cover a not able and highly creditable career He was born of poor parents and his first money was earned as a popcorn vender. While selling corn he made a friend of Speaker J. T. Rich, of the Mlcnl lgan house of representatives, and Rich appointed young Smith a pHge In 1 8 7 It . lie saved his money, studied law, and while still a young man became general counsel for the Chicago Si Western Michigan railroad. Later hp built sev eral small railroads In the Michigan timber belt and realized a fortune by selling them to the 1'ere Marquette. He was elected to congress from the Fifth Michigan clstrict In 1894 and two vears ago he succeeded Russell A. Alger in the senate. The Michigan senator Is one of three representatives that the great familv of 8mlt)i now has in the upper branch fif congress The other two are John Walter Smith of Maryland and Kllison ru Rant Smith, the. new senator from South Carolina. en a iiS laT Totes THE PEOPLE'S WAY i'U . s to his lite, 1 i hi 1 1 and pi an, I In the Increase t" the alu.- e to win applied.' Tax. er to tax is lis nature and vested in the legislature of every state by a general giant of legislative power, whether specifically enumerated in the constitution aiieuig the powers to bo exercised by the legislature or not. According to this principle it Is exclusively within the province of the legislatuie to determine all questions of lime, occasion, and extent in regaid to the imposition of taxes, and also the subjects on which the power of taxa tion may be exercised In the absence of constitutional limitations and re strictions the power of the legislature Is plenary and absolute, and the only security against lis abuse is to be found in the Integrity and sense of Justice of the members of the legisla ture and their responsibility to the people.' Frajners of Constitution, "The framers of our state constitu tion realizing the extent to which the taxing power might be carried budged the legislative power about with eel tain constitutional limitations They wanted to see uniformity and e.iia)nv In our system of taxation. Hy uniform ity thev meant that all property similar ly situated should he taxed at the same rate and in the same manner; by equality they meant that the bur den of taxation should be so dis tributed thai each taxpayer miglit con tribute In proportion to his property and feel neither more or leas Incon venience from his share of payment than every other person experienced. "(tur constitution provides that: 'All taxation shall be equal and uniform' and that 'the legislative assembly shall pro vide by law for uniform and equal late of assessment and taxation: and shall prescribe sitch regulations as shall se cure a just valuation for taxation of all property, both real and personal. excepting such only for municipal, edu cational, literary, scientitn, religious or cliaritable purposes, as may oe specially exempted by law.' Times Have Changed. There never has been and It is doubtful If there ever will lie perfect equality in taxation. It may have been considered possible when our consti tution was framed as most of our wealth was at that time made up of real estate which was easily listed and valued; there were hut few corpora tions, no railroads, money wits scarce, and franchises and intangible values were of little or no consequence. Time and tho growth of our state, however, has brought changes undreamed of by the old pioneers who framed our con- noped and legislate,; tax-Htlnn, but Ahouhl here today and find i foot of real estate on assessed at from Ta I pier cent of Its full the ifTdlvidual f this StUt stitution They for equality In they come back practically every t lie tax roll and per rent to 100 value, and be advised that deposits in the bank the as-rail-was e ven ex - pa hi iW(,Mnflr Parpaii of Washington. Ma v K' that -the tariff bl'll sh burden of living for tin Senator CI jimberla !:i ported nf; amendment t er duties on the cheaper g ware. lie also v.!el per cent duly on -. , wares. Tli .tuiirnxl i ' Ul the t ln-nrv eiol lessen the prorer classes. est r.lav sup rua t , r in 1! y hv- f ebina- e the tiO imported Hair on Face, Neck and Arms Removed by tbo Kew PrlnclDle rrlallnn to rooorn ncitnoe. It It the roll wmnt c 00(1 practical , to dentn-T liir. ben i , tirn. etperim-nlmir nh .Uwvrob ia. X rv amid. iltnriM. Tase are offered i0u on ihe BARK word ot tu e.erui' r I nianufanorrra. I Mir-li 1. not II Mtlir r.'ilT n-rthnditliirfiiM'Hp.Ttedht -l.rm elans. inr.rn, rteiniatclogrsu, me.licl mori ii,j proniln.nl magazine. I g:rB maji,1. mh!.i in plalo wrapper. fr till Your money back uestion (M rr l t(..l tf tt Mm to do all tut li I..! rl! e ""'"'r1'"- m Plain pHfd -tnHop For aale at all coot! atorei u a 7a LIPMAN, WOLFE & CO Third and Wachington Streets OREGONIANS FOR JAPAN The rules of the Japanese servlre do not permit pianos to be used on board their warships, hut word lias lusf been rtavtA tmtn tK l ; i . house. In San Francisco that both Cap tain I. S Ishll, commander of the I Ilagshlp Aso. now la San Krancis, o harbor and also Captain Knglneer Pu- ; Jii of the same vessel, have purchased1 pianos for their own use in their I taJerooms i it Is particularly interesting for Or-gonians to know that Portland's own product, the L. Hers piano, whh h ia built as far as possible from Orc- ?on materials, was selected after care ul examinations and tests made un der Nhe direction of Mr. Nugashima, commissioner for this purpose. This again goea to show that Oregon spru. e Iter all. J the very choicest olcaln- bl for piano sound board making, and It (s rrailfying to the Fliers bou se to know that the Eilers Orchestral pianos ,,.,' L1 . arintn rrtnwn jci-orwHor-A .1 lev lea amount to $;4.ono,(nu and that amount of money returned to tlie sessors nits only $ H;,;!oe,iio : that road property worth f 1 nn.ono.ntio assessed in lilO.i at J 1 iiOO.OOO ami now at only $4n.tHi0.miN and that press companies, until recently. taxis on nothing but the few thousand dollars worth of iirn-fly they used in carrying on their busln, ss In this state, they would sav that this w a not only unequal taxation but un lust taxation, and the first thing thev would do. af ter sizing up the situation, wool.! be to amenii the constitution, and the next would be to give us a s stem of taxa tion that-, would make ev,-iv one con tribute to the support of the gov. rn ment as nearly as pusihh- in pr, .p, .i t o,n to the revenue which lie njoys under its protection. Study of System. "A careful studv of our system of lux ation will convince anv one that the first step in reform Is the removal of certain constitutional limitations and the next Is the separation of the soui. es of stLitf and local revenue. W ith this in view, certain members of the grange prepared and submitted to the last let lature two const i t ut innal umendnjen t s ; they were approved by both houses and ordered submitted to the people Hl tie next general election The proposed amendments are as follows "Article 1. section ;I2 No tax .or rlutv shall be imposed w ithout the i onsi-iit of the people or their representative s m the legislative assembly. Taxes shall he levied "and col-i eel for public pur poses irhly. and the power of taxation shall never he surrendered, suspended or contracted aw a v "Article 0. section 1 The legislative assembly shall, and the people through the initiative, n.av provide bv law a un iform rub- nf taxation, except on prop ct tv sppt-ifici.llv taxi d Taxes shall be le-, ie, on s;uh proj.ertv ns shall be pn-- Scllbed bv law. The legislature, or the people, through 11 e Initiative, ma v pro-i vide tor the lew a'.il coll. ,-t Ion of taxes foi state rurposr-y. npon ditferent lass, s of preper'v . and mav provble fci Tiie asi c-ria i i. iner: t . d, t erm ina t ion and iipj.ii-. aticn of an average rate of le y ana taxaMon i:.o;i property taxed for state p-irnos. s Ti e legislative (low er u. i . provide for ti:e aj.oort ion i r: g of ai- lax .'iTiiontr the s, .i.il lounties is our'.-. otligatio',s to t,. state by rea sonable and eipiital.le t.-.'.p". Clause Stricken Ont. "The i , lis-- -and all tax;: t hoi shall be "una; and uniform' in section ;:' of ar:i- CN 1. hU-S beer SltiekMI o:it, .'IS dhlS IS coveted In the otior amendment, and th'-re has been n-lii-d the provision that 'taxes shall 1m , x j . 1 and collet ted for public purposes orilv. and the power of taxation shall never l.e surrendered. ,,iH perilled or ...Mra-tci aw a v.' Tl,.- biri gungei limited t ) what should b.- con tain".) in a hll' ,.f rights, and is for t lie protection of the p pi ereign capacity 'The proposeil arce-aln u -on different classes of property, and may provide for the ascertainment, de termination and application of an aver age rate of levy and taxation upon prop erty taxed for state purposes' will per mit the matter of assessment of the property of railroads and other public service corporations to be taken out of the hands of county assessors and its being put Into the hands of a state body, such as our tax commission, with the power and means of ascertaining the value of such property, and applying to I it an average rate, or such a rate as would applv If tiie property was equally dis j trlbuted over each and every county In tho state The taxes so collected may he iuMd for state purposes, and if the amount so collected Is sufficient for said purposes the bounties will not be called upon to contribute to the support of the state government, Hiid taxes lev led and collected In the several counties will be for local purposes only; this will give each county home rule, and local assessors will be al liberty to as sess property within their own terri torial limits at 10 per cent. 5" per cent' lor 100 per cent of actual values If they see fit. and it will in no manner affect I or concern anv other countv. An equal ization wll he' made bv the state board. t merely for the purpose of arriving at a just and average rate to apply to tiie classes of properly to he .taxed by it for state purpose's. If. however, the revenue collected bv the tax commission Is insufficient to cover the expenses of the state, the counties until such time as it does mav be called iqton tf. make up the deficiency; but If the revenue collected Is more than enough to cover the state expenses the surplffs may be distributed among the several counties. nnd to that extent will lighten the local burdens. Permit Apportioning. "The provision that 'the legislative power mav provide for the apportioning of any state tax among the several counties as county obligations to the state bv reasonable and equitable rules,' will permit ihe apportioning among the counties bv equitable rules of any tax whh h. mav be necessary to cover a de ficit ncv when the taxes collected by the state board from public service and other corporations are insufficient to meet the expenses of the state govern ment. "Professor F O. Truing. In a bulletin on 'Tax Reform.' published by the I'til verslty of Oregon, fully explains the proposed svstem. He says: " Instead of a general property tax assessed and collected by local authori ties, the proceeds being distributed among the different orders of gov ernment up to ami Including the state. the several features of the property tax should be segregated ami assigned to taxing iiiummii " ministration, and the receipts from which should likewise- be reserved as revenues for these respective govern ments. Municipality, county and state governments should be assigned just the tax each can best administer; and these taxes at the same time with equal rales on different Interests yielding revenues. lust sufficing for the respective poon evnenditiirt s of the different orders government." Highly Deslrabla. "Such segregation of taxes for ad ministration and as sources of revenue for state nnd local governments is so highly desirable because of the dlffi cullles always encountered in the appor tionment of' the burden of the support of the state or county governments among the local administrative districts. The Incentive to undervaluation 's al ways brought 1n if the apportionment is "on the basis of valuations. This mischief-making Incentive is avoided in usng the expenditure basis of appor tionment but the several distinct taxes are th.-n'not assigned to the particular ..r I. ..f administrate e unit that can heM , in. lie it. Jut how the lack of adjustment of the general property tax of the primi tive form has become more pronounced year by year is made char by observ ing the course of Industrial develop ment. As industrial dev.-lr.prn. r,t pro ceeds the enlargement of the business units grows apace. The operations of a single concern are widely extended. The great railway systems and other forms of modern transportation agencies are among the most conspicuous examples, c.overnment activity and government ex penses In behalf of these great corpora tions, naturally fall to the state at large, likewise the administration of the taxes upon these corporations is most advantageously in the hands of the state, and the revenues from those taxes should support the state The state Is the sphere of operation of these trans portation corporations. The state as a whole largely bears the cost of pro tecting them Only a stale tax com mission can intelligently assess them. So the tax receipts from such widely extended forms of business should be segregated for the support of the state government Thusi'the complications nf aiiificia and arbitrary equalization of t' support of the state government are oh iated. Revenues of State. "The Segregation of the soirees of or of its own motioD correct the valua-' tlon or -sessment of such company in such manner as will in its judgment make the valuation thereof just and relatively equal with the valuation of the general property of the state, and may correct the valuation of the gen eral property of the state.' "The Missouri tax commission, in ad vocacy of this system of tax reform, says: " 'The first step Is the .separation of the sources of state and local revenue. The general features of this separation may be briefly sum marized. The state would disrSqjInue the levy of a general property tax upon the real and personal property of tajie state, leaving the assessment and col li ctlon of thlj tax to the counties and municipalities for local purposes, includ ing schools. e The state would thereafter derive Its revenue through Its Inherent general power Of taxation upon general sublects of taxation as by licenses, corporation taxes, inspection fees, and such other forms of taxation as the general assembly may. from time to time, determine. of the revenues of state and o.-al govern d'.i sable ing I ion liVe publi not onlv .f ohviat of appoi also posl- xes where the Inter anscd the mer.ts Is thus clearly ad for the negative u.purr. rises the perplexing problem i.-ni r.f tate taxes, but v advisable for rd. icing t .an he handled, where pa .Ing t ne taxes have xi'endltures. and where these spe ll f .-venues may be made to balance expendltuies. The general problem of e,uital.!e distribution' of the burden of the support of public activities Is not si irked In the segregation of the taxes. So. lal justice In taxation Is not re- linn::; e.l i 1 1 - the contrary, the arrang ing of equitable contributions h con spicuously undertaken and Is for the ! fif-' time und.-r conditions making I a I'I'i ill llua I.- justice possible. With the l.iL'hi-r organization of Industry a large J portion "in.- to have a general situs. .s-oiioi pu'iiie tta-rvp'f corporations prop r!v asie,,f-,j state for taxation 1.1 eds come. on whiol. . i hut w'.h should I ect ion s. "t the s wuttJd hi , .Co beyond w hat the state r lis activities there are the schools arui the highways, re under o. al administration. I. tl,. .ornmnri welfare requires a . good care in the poorest and for which the distribution uipjui trom the state treasury most salutary. Kot Vcgop tat. p ii" cen--es, 'ax niiuni tave ings on ii, poratloi.c ; si gr- gat ion w . propria!.- vtat one-four, n ,,f I); stale fl . I i vi t cs. Enongh Kevenne 'ough tur s of Ure al . d f e e and II reservation for orporatkm II Insurance pre- ensrs. gross earn- report state it in tl eir sov- iat nt to sect (on 1 'Th" legisla- lid the people may provide bv taxation, except iv taxed.'" The nit. aliens as to a re t hat t a xat Ion t ule This is gainst anv nnju of article 'i o I. li s tive assembly si all. n through the initiative law a ii pi term rule of on property spe.ifi. a only constitutional li equality and uniformity i miiM Ire by 'a uniform I'suttii jetit protection or arbitrary action hv toe legislative power 'there is 'nothing to forbid the Hasslfi.'Ht ion nf pVi-op.iiv for tie 1ur. pos.s of iaxa'ion. and the valuation of .lit't'erent . lapses by different methods The rule of uniformity will require that the same means and .methods shall be applind Ivjpariiallv to nil the lor.stltu ents of oa.-li claw, so that then burdens of taxation will be equally ilistribut'-d 1 be provision that taxi s sh:.Ii be nn su. h property as shal 1 through the Japanese navy, now visit ing Ihf at. will be the first instru ment of thla' make to secure recogni tion In h ortwnt. j scribed bv law will permit the exemption or tiie property or r-iigious. charitable edu-ation.il and othir Institutions now exempt, and also sue), prope-ciy as the legislature r the people may see fit to relieve of the burden of taxation. Other Provisions. "The provision, t hat the legislature or 1 l.n nn.tnlfi 'rrt.n V -la. .. I . .. a . .... ,,,., e.e, i.ir j-o , o e . v' HIK1 I collection Of taxes for slate purposes rnoio; p'joiir service (Or- 1 Inheritance taxes has 11 under way. These ai- taxes yh Id more lion revenue needed for The additional reser vation of railway taxes would no doubt suffice to free the taxes on real cfrte ,ii, d tangible personality for meeting the lo.-at needs "The state of Wisconsin has adopted He proposed system of taxation and wun great success. in the l ;io nr pie tax commission of that is said : "'The rate of t..x.ition to he applied o railioa.ls and oO-er corporations as sessed and taxe'd directly hv the state is determine, 1 cy f, valuation placed on He general property of the state hy the tax i "inini.,ii. This rate is ascertained by dividing the aggregate of all taxes for all purposes, state, count" hnd local (except poll taxes and special assessment for local improve, ments . in ritlm and villages) by the aggregate valuation of all the general property or tho state as fixed by the comm i ssion "'The Illlin mirtnaH l f nV I - " the true rash value of real estntei b-. been to ascertain the consideration paid I for lands sold In each assessment dis itrict during each of five vears and the past assessment of the same lands re- turne.i for each of the same vears. and I to find the true v alue of the district I by applying the ratio of assessed to 'true value of O-e lands sold to the aggregate aosessed value of the real estate of the district; then addine to eether the yearly aggregates and divid ing the sum by five to get the average for a single year.' What Law Prorldaa. "The laws of that state provide that: Anv railroad company Interested hall have the right to appear and be heard as to the value and assessment of the property nf such company and the tax to .be levied thereon, and as to the value of the general property of the state, and the board may on BUph application Different Kataa. " Tluwlifferent rates of assessment in the different counties, enforced by the different demands for local revenue, would no longer produce Inequality In taxation with reference to the state tax. The remedy proposed is, in our opin ion, the only effective remedy. On the other hand, "the proposed system would give the people of me counties itnd cities of the state tho largest measure r. r iton-,A fole end local ootion in the I matter of taxation. Each community could fix its own rate of valuation as Its local needs may require, without subjecting its citizens tj the injustice of being compelled to pay an undue share of state taxation. vSjrthermore. each locality could adopt subject to the con stitutional tequlrement of uniformity, such modifications of the general prop erty tax upon real and personal prop erty as would be found most effective and' best suited to the needs of that lo cality. We would thus have local op tion and home rule in this fundamental function of government, and we believe that this development of home rule in taxation would be in accord with the highest dictates of public policy. Option In Taxation. " 'There Is now a certain kind of local option In taxation which consists In the variation of the ites of assessment upon properly according to the local needs of the community, some counties raving tajtes on 70 or SO per cent of the real value of property, others only 20 or 30 Per cent. We see no remedy for this existing Inequality and result ing Injustice, except in the separation of the sources of state and locsl revenue I We regard this separation of stnte and I local revenues as a basis of any fun idamental reform of the taxing system j of Missouri. " An Important reason in ravor m um change in tne separation of the sources of state and local revenues is that the effectiveness of taxation could be there by secured. If experience "should show that anv class of property could be best assessed and collected by the state au thorities, tiie general assemniy snouui have the power to make such arrange ments and to applv the proceeds of such laxes to state purposes, or. to appor tion it to the counties and cities. New York has recently furnished an inter esting illustration of the substitution of an effective for an ineffective tax by providing for the payment of the tax upon the recording of a mortgage In lieu of all other taxation of mort gages. This tax cannot be evaded, and his resulted in an annual income to the state of between J1.000.00o and Ja.OOO. fi.ni Kffe.tiveness will also be pro moted by the change- proposed because of the i'nereksed diligence of local as jtpors and the better public sentiment hi, h would result wher e the proceeds of the tax are to be devoted entirely to local purposes. Separation of Jteaources. " This separation of the sources of stat and loeal revenue would in no wise impair the existing constitutional guarantees, state and federal, whereby all persons, whether Individual or cor porate, are protected against any pos sible abuse of the taxing power bv class legislation. Taxes would still be unl form upon the same class of subjects within tne territorial limits of the au thority levying the tax, and all per sons, individual and corporate, would be secured by constitutional guarantees in the equal protection nf the laws, and the exist ing constit u tiona l limi ta tlons up on tax rates wiould still be effective. " The advantages which, in our opin ion, would .result from the proposed cliange, are as follows: Tha Advantages. " 'First Complete separation would abolish at once the expense, friction and vain attempt to equalize among differ ent counties. " "" " 'Second When separation is effected It will be possible to place each tax in that branch of the government, local or state, which is best adapted to ad minister It. " 'Third The local taxing districts, the counties and cities of the state, will tlu n have practical home rule In mat ters relating to taxation. " 'Fourth Kquultty In taxation, both state and local, can then be secured by making all taxation effective. " 'The adopt ion of t he proposed amend ments will revolutionize our revenue system. It will result eventually in placing "the assessment of public ser vice corporations In the hands of the tax commissioners and the devoting of the revenue collected from such sources to defraying the expenses "of the state government. " The new tax law provides that the tax commission for the purpose of ar-' riving at the actual value of the prop erty of public service corporations, may value the entire property of a company, both within and without the state, as a unit, and after making deductions for such property of the company as Is not directly connected with the business theieof, may tax a just proportion of the whole.' What Supreme Court Holds. "The supreme court of the I. 'nit a1 States has held that state's through which railroads, telegraph, sleeping car, and express companies operate are not compelled to content themselves with a valuation of separate pieces of property disconnected from the plant aa an en tirety, but that, inasmuch as the state extends protection to. and Its citizens contribute to the dividends of. a propor tionate part of the whole, it might be valued as a unit and a proportion of the whole taxed bye a particular state without violating any federal restriction and in arriving at the value of the whole the use to which it is put, and all elements making up its aggregate value, should be taken Into considera tion. "In other words If an express com pany is doing business in Oregon. Wash ington, and California, Rnd operates over say 3000 miles of line, one third of which Is In Oregon, the company may be made to pay taxes In Oregon on one third of the value of the plant. The value of -the plant Is nat the aggregate value of the separate pieces of prop erty used in carrying on its business nor the total par value of its stock, but is determined by its earning power: the capitalization of net earnings from operation will give the true value of the plant or the value of Its outstand ing stock. If this system of assessing express companies and otner such pub lic corporations is put In effect they will pay many times the amount of taxes they are now paying. "As required by the act of 1307, the railroad commission is al work ascer taining the original cost and the cost of reproduction of the railroads in this state; the work is well under Wy and will likely be completed within a year. With this information prepared for it and the existing constitutional restric tions removed, the new tax commission will be In position to put into effect re forms in taxation long needed in this state." All Brushes Reduced This Week "TRY BILLIKEN" The New Perfume , English 11 A SJtUXjE Is a pretty hard thing to accomplish when you're blue, bilious and out of Sorts. There Is a sure cure for all kinds of stomach and liver complaints con stipation and dyspepsia. Ballard's Hero ine Is mild, yet absolutely effective in all cases. Price. B0C per bottle. Sold br Skldmore Drug Co. LHa? GLOV1LS For Men and Women Price $1.50 IMPORTED GLOVES, MACHINE STITCHED and HAND SEWED In all shades, weights and lengths. ( doves for full dress, street of 11 riving. The Prices Are No More Than You Usually Pay for Inferior Gloves. CHAFING DISHES AND ALCOHOL STOVtS Burn Denatured Alcohol. jft A There is a great demand for 'O Chafing Dishes and Alcohol vLX,. YTy j&r Stoves, burning the popular gmf VAv denatured alcohol. Thousands 3i - ' Sgis are in use and give perfect sat- 1 1 ' B 1 isfaction. We have the fa- - 1 HS mous Manning-Bowman's, full ; JJJ,"" assortment. They are always ''"' " mZ. ": ' ftfi useful being light, portable, jrfwi-qJ' non-explosive and easy to KtSatg . ". Chafing Dish and Stove Complete, $15, $12.50, $11 Alcohol Stoves, single burners, $7.50, $6.50, $4.50 and $4.25 Alcohol Stoves, double burners. . .$13.75 and $9.50 Tea Kettles, for use with stoves $5.00 Tea Pots, for use with stoves $4.25 Coffee Percolators, for use with stoves $6.00 NEW PICTURE MOULDINGS JUST ARRIVED MAKE, LIFE, A JOY FOR THE, INVALID That is what a Wheel Chair will do. They need outdoor life and sunshine as much, if not more, than others. We have chairs of many kinds and prices, both for house and street use. If desired, we will rent by the month at a small charge. SEND FOR ILLUSTRATED BOOKLET ARTISTIC PICTURE FRAMING WOODARD, CLARKE & CO. FOURTH AND WASHINGTON 142 2nd St. Rear Alder One Store Only SHOE .STORE CO. 142 2nd St. near Alder Oie Store Only Specials (or Thursday and Friday Remarkably Low Prices but Absolutely Good Stioes lor Women, Men and Children Strong Sensible Shoes and Oxtords - Pair Sr fJr - Pair Women's Tan or Black Oxfords Makers' regular $2.00 grades, vici kidskin uppers, extension soles, sizes 2Vi to 8 $1.00 Women's Solid Leather Lace Shoes Made of black vici kidskin, with patent leather tips, exten sion soles, Blucher style, sizes iVi to 8, Cuban aa and military heels. Values up to $4.00. Choice. blaUU Women's Blucher Oxford Ties and Jnliettes Tan calfskin, patent coltskin and gunmetal, welted exten sion soles, Cuban and military heels. Worth up $1.00. to Choice $1.00 M .00 U A Pair MM U A Pair Misses and Children's Dress Shoes and Strap Slippers Patent coltskin and vici kidskin, lace, broad extension sole. Made to retail at $2.00. Choice of any style, per pair $1.00 Misses' and Children's Oxford Ties Newest summer style, made of patent coltskin and vici kid- skin, with flexible extension soles. Worth $2.06. Special at, the pair : $1.00 Boys9 School Shoes $1.00 Sizes 9 to 132, calfskin uppers, solid leather soles. Worth $1.15. Special at, pair THE ONLY Aot th Location SAMPLE SHOE STORE CO. 142 Second St., Near Alder ation Not M Loc -at !