i i f
K
v
;
IB SilE TAX
SYSTEM WOULD
BEflEFIT FARMER
Writer, Referring to Judge
. Lowell's Letter, Points Out
Advantage. of .George Plan
Over Present Tax Method.
' Portland. Or., Feb. 22. To the Editor
of The Journal Referring to the letter
of Judge Lowell, published in The Jour
nal February 17, I. would say that it is
not my purpose to here write a brief tor
the Henry George single ta theory,
but J would call your attention to a. few
of the disadvantages suffered by the
farmer under the system of taxation
now in force. . .
. First as to personal property: Under
th present system all the rersonal prop
erty (horses,-? cattle, wagons, farm im
plements and the like), which most far
mers own, la open to the, inspection of
the assessor for the plain reason that
th farmer cannot conceal them. On
the other hand, the most valuable stocks
of merchandise are easily concealed;!
for Instance, a fortune In Jewelry-win
D4 puxcea witnin a single saiety deposit
box. Stock! mora toulky,ftafpr in
stance dry gooda, are generally so placed
that an assessor cannot form any Idea
: of their value from Inspection. And
further, almost all of that . personal
1 property which, far., exceeds In value" all
other forms, to wit: Bonds, promissory
: notes and other evidences of debt escape
assessment. - .
Work of the Assessor.
The personal property of one farmer
is for the most part the same sort as
. that of every other farmer. The as
sessor soon becomes accustomed' to valu-
ins that sort of property. The personal
" property belonging to residents of the
'cities is so infinitely varied both in form
and quality that the assessor is com
pelled to rely almost entirely upon the
representation of those in whose posses
felon he finds it a .
The assessor can, without much ef
fort, actually inspect each particular
unit of the farmer's personal property,
but the assessor cannot even view each
stock of merchandise in the cities, to say
nothing of inspecting each particular
unit thereof.
Comparing the particular units of each
sort of such personal property so owned
the values of same as between dif
ferent farmer! will be found approxi
mately uniform. To illustrate: The first
. cost of John Smith's wagon will be
about the same as the first cost of Bill
Jones' wagon. The assessor only needs
to -inform himself as to the general
value of wagons, but what assessor
would attempt to compare the values
of the gowns or laces displayed in dlf-
frnt stores In any ona cf our average
. lilts?
Values Differ Widely.
In a farming community within an
area equal to that covered by an aver
age city not more than 20 families or
dinarily reside. Each Is familiar with
tue personal property of all the others
ar.d with its value. This- alone would
Insure an assessment of nearly all the
personal property in a farming com
munity at proper valuations;
The furniture owned by farmers is
mostly of an inexpensive sort and, for
reasons heretofore stated, easily valued
by the -assessor. In the home" of the
city resident one single picture may be
worth $5000. while next to it may hang
one worth J100. Only an expert could
discern the difference.
Second, as to improvements: I can
do no better than to quote-from Thomas
G. Shearman. He says:
"The farmer Is ap$ to cry out against
what he calls the injustice of exempt
ing from all taxation the magnificent
buildings sometimes, erected in .cities,
forgetting that such buildings always
stand upon the most expensive land,
while his own farm house and barns
stand upon land of utterly insignificant
value. , In adjusting taxation, the only
question of importance is as to the rel
ative proportion Which will be borne by
different classes; and it is of no im
portance whatever that any single piece
of property should pay much or little,
provided all other properties of the same
kind pay in exact proportion with it.
Comparison Zs Mads. , '
"A farm house costing $1500 to build,
will stand upon a piece of land which,
including JAe Surrounding garden, jon an
ample scale? would not be worth more
than $15. But an average city house,
costing $10,000 to build, will stand upon
a lot worth at least $5000; while a ware
house, costing $50,000 to build, will
frequently stand upon a lot worth $50,
000.
"So far, therefore, as the mere value
of land which la required for the pur
pose of supporting the house or build
ing of any kind is concerned, the farmer
would gain .-'largely by concentrating
taxes upon that and exempting all build
ings. "But he holds, in addition to the land
upon which his house stands, a number
of acres which he usesor farming pur
poses;, and he assumes that these will
be heavily taxed under a system of tax
ation updn land values alone, and that
thus a larger proportion of the burden
will be thrpwn, upon him. .This Is an
entire mistake. When buildings are
exempt from taxation all other improve
ments on the land must also be ex
empted; and the result of this would
be to assess improved farm lands at no
higher value than perfectly wild, uncul
tivated land in the Immediate vicinity.
Would Laitn Levy
"All fences, -11 growing cefSstjfcll Im
provements of every kind (this includes
drain pipes and irrigating systems, in
cluding water pipes, ditches and reser
voirs) would be left out of account; and
land would be assessed . only at the
value which it would bring if it had
been Just swept clean by a pralsle fire,
and all improvements dug. up and re
moved. Very little consideration is re
quired to enable any one to see that
under such a rule of assessment the
taxes levied .upon farms would be much;
less, in proportion to those levied. upon
town lots, than they are today, and that
1 such a change in the methods of assess.
GEUiUtSuAYJO
I!
It
BRESS
Possible Republican Candidate
Has Matter Under Consideration.
HIELl EXCELS
AS "MIIE . LEAR"
Tragedian Runs Gamut of Hu
man Emotions in Present-
ing Great Drama.
attln of the elenipnts (rive Mante'.l an
opportunity for displaying his ability
which few other characters allow.
Every word, movement and expression
of JUntell's .carried out with fidelity
the ravings of a madman. His very
dignity in 4hese scenes " adds to the
charm of the portrayal. ; ...
Miss Kleth Wakeman. as Goneril,
one of the false1 daughters, has a jf art
which fits her style of beauty and her
manner and voice admirably. Miss
Agnes Scott, as. the other nnfilial
daughter, Regan,' is scarcely less good.
Miss Genevieve Hamper, who is in pri
vate life the wife of Mantell, Is a beau
tiful Cordelia. Slight, demure and with
low pleasant voice, she seems born
for the part of the daughter-whose
George B. Cellars may announce him
self a candidate. Jor - the -Republican
nomination for congress 'within a few
days. ' He has been talking the matter
over with his friends for several days,
and is reported to have received such
encouragement that his candidacy is a
probability. .
, Mr. Cellars' "public service Is com
prised in four years in the city council
as a member at large, during which tlm.e
he took a conspicuous part as an oppo
nent of dives and as a member of the
finance committee. He took a leading
part in arguing that women should be
I kept out of saloons.
He is a large property owner and now
devotes most of his time to his privato
Interests. He is president of the Cel-la-rs-Murton
company, a real estate and
insurance firm.' He has been a resident
of Portland' 25 years.
If Cellars becomes a candidate there
will be four men in -the field for the Re
publican nomination for congress. Those
so far declared are Judge GantenDein,
Congressman Lafferty and Ralph C.
Clyde. Lafferty has received the In
dorsement of the Worklngmen's Political
club, but Clyde's friends assert he will
split the labor vote with the congress
man: ' .
On the Democratic side there are no
announced candidates- and seemingly
little . concentration of opinion. Dr.
Harry Lar.e probably would have no
opponent should he wish to enter, but
it is believed he will announce for the
United States senate, and it is doubtful
whether he would become a candidate
for the lower branch of the national
house in any event. J.. N. Teal has been
discussed for the Democratic nomina
tion, but Apparently without any author
izations his part He is now in wasn
lngton. '
FINAL CLEARANCE OF OUR FEBRUARY
Rafinicoat Sale
At Ue House of Coats
Including 'many new ar
' rivals coming in daily for
Spring and Summer wear
Specials Ail Day Saturday
EVOUSK SUP-OSS
for men and women;' sizes 14
to 46; "$18 and $20; double tex
ture Slip-ons, art plaid inter
lined; high storm collar, storm'
cuffs; a superb all weather coat
$7.50
RTTBBEB BUP-OKS
men -and women; Just
for
celved new shipment.
re.
Girls' Storm Capes at
$1;38
3fJa lltiSM
ENGLISH GABARDINES AND SUPERB WATER
PROOF COATS
for men and women; $22, $25, $30, $35 to $40:
- superb double service, all weather cpats.' Special
for Saturday, at $15, $12.50 and.. J. ,,..,
$10
Store Open
Saturday
Night Till
10:30.
wmB.
RAINCOAT COMPANY
Washington 343
VJ On Door Above 7th .Tf
Alterations
. Free to
Fit Every
Buy.
m.nt and taxation would result in les
senlng the burden of farmers and farm
owners." "
Shearman illustrates the foregoing by
supposing a tax of $1165 to be laid up
on the three pieces of property men
tloned, the result, under the present sys
tem, would bes follows:
Farm house snd land, $1518; city
house and land, $15,000; warehouse and
Jand, $100,000. ' Total $116,515; tax-rate,
1 rer cent. Tax on the farm House,
$15.15, on the city house, $150, on the
nrnrahmiaft. 11000. '.
Under a system 'exempting all build
ings and Improvements, the assessment
would be as follows:
Farm land. $15: city land, $5000;
warehouse land, $50,000.
Th etoss tax remaining the same
($1165), it would be divided on a total
assessment of only $65,015, requiring
. tax rata of per cent.
Tho f house owner would pay 82
cents; the city house owner,- $106;-ihe
warehouse ewner. $1059. Reduction of
farmer's tax, 93 per cent"
NELSON I YOUNG.
"King Lear." the" tragic tale of ingrati
tudes! -two -daughters to whom a father
has given all, and the genuine love of
the daughter whom the father has dis
owned, as played by Robert Mantell
and his company at the Helllg theatre
last night assumed a new meaning to
many who had read and studied
Shakespeare's great tragedy. The role
of the aged king whose mind Is de
stroyed by the base Ingratitude of his
two first born, who is cast from their
hearthstones when he ceases to have
aught of. value to give them, who in his
lucid moments is "every inch a king"
yet in his wandering madness Is a weak,
heart broken old ' man, is portrayed
with wonderful vividness by Mantell.
In the character of King Lear Man
tell scores his greatest triumph. In
it he has an opportunity to display the
extent of his talent to the fullest His
lines run the gamut of emotions, love,
hatred, pity, scorn, shame, everything
except fear. ,
Each phase of the old man's char
acter Is brought out by Mantell as an
artist brings out each detail of a rqas
terolece. ' - u
His dismissal vof Cordelia when he
gives her to the king of France with
her beauty as her only dowry following
her failure to declare her love for him
In the honeyed words which her. older
sisters used to flatter and hoodwink
the king is a splendid bit of dramatic
acting- yet it is overshadowed when
following the discovery of Gonerll's
base falseness and deceit he launcnea
terrible father'! curse against her and
her family.. Even she Is forced to quail
before the stlnKlnsr words.
The scenes which depict Lear in his
madness during the following terrific
Hpw Old Is Your
Hair and Complexion?
MEN
AND
RE
HI
LEADERS TO
PEAK
("Esther" in Household Helps.)
"Tour hair need not be gry to look
old. It adds years to your appearance
If it is dull, lifeless and lusterless.
Washing the head gives that effect It
Is better to use a dry shampoo, like an
original package of therox mixed- with
a cuDful of cormeal. Therox makes hair
grow when everything else falls. Sprin
kle a teaspoonful of the mixture on
your head once a week and brush out
well. It makes the 'hair light, fluffy
and clean full of lite and luster.
"What woman would not look young
if she had a clear, soft complexion
Throw away powders and cosmetics If
you would look young and fair. Make
a simple lotion by dissolving an original
package of mayatone In a half pint of
witch hasel, and rub gently over the
face neck and armi every morning,
Your complexion so& -will ba smooth,
clear and satin like, wlthx,the dainty
natural color of a girl In her 'teens.
'I think Mother! Balve better than
any liniment or oil to reduce swelling,
allay Inflammation, or relieve pain In
anv Dart of the body. . Rub it in well
and these beauty killers .disappear.
Mother's Balve is also a wonderful
healer of sores, cut.?, burns and scalds,"
Prominent speakers who are touring
the United States- and conducting cam
paigns In large cities In the interest of
the Men and Religion Forward move
ment will visit Portland next Monday
and speak at luncheon in th.e auditor
ium of the Portland Young Men's
Christian Association. This is the party
with which Fred B. Smith, head Of- the
religious ' work of the Y. M. C A., is
connected. Mr. Smith addressed a sim
ilar meeting at the Y. M. C. A. last
Tuesday.
The party to visit Portland next Mon
day consists' of some of the leading-, re
ltglous workers of the country. At their
head is Reverend Clarence A. Barbour,
of New York, a clergyman of note.
Others In the party-are: Raymond Rob
bins, -of Chicago; John-M. Dean, of
Seattle; William Moore, of New York;
William- A. Brown, head of the Nation
al Sunday School association; John Al
exander, of New York, head of the Boy
Scouts; David Russell, of South Africa,
and Reverend Robert Moore, of Brook
lyn, New York.
Although Portland is to have no spe
cial campaign in the Men and Religion
Forward movement, similar work is be
ing conducted here by local people. R.
R Perkins, religious work director or
the Y. M. C. A., has been secretary of
the movement locally and has invited
a large number of religious workers to
attend the luncheon at which the visit
ors will speak. Others who are inter
ested in-the Men and Religion Forward
movement are invited to attend the
luncheon, but should notify Mr. Per
kins in advance. '
The party of speakers, has been con
ducting a campaign in Seattle and is
now going to San Francisco for similar
meetings. Mt. Perkins has just re
turned from Seattle where he partici
pated In the meetings.
A KIMBALL PIANO $165
Second-hand, but in good condition,
fine bargain. Dpn't overlook this,
but sea it at once.
OUVE OIL
ISA
MEDICINE
AS WELL AS
A FOOD
Valji '
jCi'
In Cans for,
the Kitchen;
In Bottles
for the Table.
Used in the preparation of salad
dressings, sauces, etc., olive oil
is delightful r as - a medium 1 or
frying 'foods it surpasses all
others; as an aid to good health
and a rosy complexion it is in
valuable. ' '
Vittucci's Virgin
Olive Oil
is the golden f jrst press from
selected .ripe- Italian, olives-1
pure and rich. Accept only
V.- V. O. O. from your grocer.
JOHN VITTUCCI CO.,
Exclusive Importers,
246 Salmon St.
WESTERN WATERP0WER
SITES ARE WITHDRAWN
Washington, Feb. 23. Wnterpower
site reserves . were created in Arizona,
California, Idtftio, Oregon and Utah dur
ing January w presidential proclama
tion on recommendation, of-the United
States geological survey, covering 9311
acres. This action was taken in fur
Iherance of the policy of withdrawing
all public lands found on examination
lo possess value as power sites, pending
legislation by cqngress to allow oevel
onment bv leasing or otherwise, Tha
total withdrawals outstanding on Janu
ary 31, 1912, embraced 1.726,875 acres,
including thousands or power sites.
During January 7275 acres previously
withdrawn were, on further examination
restored to entry as having na value for
the development of power.- The orig
lnal withdrawals of power site lands,
as recommended by the engineers of the
survey, are invariably made as small
as possible, but where more detailed
field examination shows that they can
be further cut down without endanger
Inir the interests of the public such ex
cess areas are immediately restored to
the public domain. Thus, of the nearly
2.000,000 acres- which have been with
drawn, during the last four years for
power sites, 184,383 acres nave been re
stored.; . .:- .'.
Afternoon Train to Dallas
Leaves Union Depot
' Southern Pacific train 75, Portlands
to Dallas, leaves Union depot, not Jet
ferson street via the ,, east side and
OHWetto at 4:10 p. m. Train 107 Jef
Jterimtrostat J:30, does pot, piakj
connections ai usweju, ,
Fun and exercise, skating, Oaks rink.
love is real yet who dos not pirate it
for other eyes to
The character cf Edmund, r.leg!tlmate
son of Gloster, offers Lawson Butt an
excellent chance to display hts talent
in the role of the intriguing, flattring,
false courtier of which he makes the
most Edgar, the natural son, is pro
trayed excellently J7 Frits Lelber:
Guy Lindsley as thei fool and Edward
Lewers as Oswald, steward to Gonerll,
furnish, the company throughout. The
whole cast gives Mr. Mantell ,the sup
port an artist deserves. 1
. The staging of the tragedy waa far
beyond ordinary. Each scene was mag.
nlflcently set and especially the storm.
"Julius Caesar" will be presented this
evening.
italia:j c:j Tr.A::;c:
4 DAYS WITHOUT FC::i
(Vnitfd Yron IfurA Win
Joliet. Ill, Feb. :3. Fletii Teft. a
shopkeeper of San Francisco, today
recovering from a four days' abstinenre
from food, which he endured while n
the way from San Francisco to his olj
home In Italy. Tessa took no food on
the train and was afraid to gt off,
thinking that If he did he would be left
behind, lie could speak no English anil
his, plight was not understood. Ills
sufferings affected bis mind and, be
coming violent, he was put off hire. A
square meal restored his senses.
Chilli i $l
M(di!
for
IJ The new Man-Tailored Suits and
Coats-for ladies and misses are.
still arriving. Every day the
express brings to us, fresh from .
the tailors' hands, some new
and charming models every
day some of them are chosen.
i
5 We are sure that the beauty and
the excellence of these garments
and the modest prices at which -they
are sold will appeal to you.
J T h e s e showery-sunshiny "days
- afford ample time for leisurely
selection here In this splendidly
. dayllghted Ladles' Shop. Our
efficient sales force Is always
glad to give you a welcome.
(tJtfW&md. a.' 1 I Imm
mm
SIXTH AITD BTTH.IT BIDE.
Bnttrt Third Floor EUoator Strvlco
: ' 1 : S LTZ J
1EM
SELLSMG
' - LEADING CLOTHIER
i- STORE NO. 1-
247
Morrison St.
BETWEEN 3D & 2D STS.
EE THAT OUR NAME IS OVER THE DOOR
A
For Men
M.4Dto $3 everyday
Shoes. These come in black
only ; all have heavy soles
and just the shoes for rough
weather; all sizes. $2.50 to
$3 Shoes now .$1.45
AC For men's high
0 1 D grade $3, $3.50, $4
Shoes, all new styles, in tans,
blacks and patent, lace or
button, plenty of short
vamps, all sizes, $3 to $4
grades now at .$1.95
Ao A For - men's high
3Le DU grade- $4 to $6
Shoes. This lot contains the
very best of men's Shoes, for
dress or street wear, single
or double soles, in all the
leading styles? plenty of the
new short vamps, in all
leathers, all sizes and widths.
$4 to $6 grades now $2.50
FOR CHILDREN
tj a For children's Shoes
I uC worth up to $1.50; fine
dress shoes'or everyday ones in
this lot; all sizes... .....79
r For children's fine Dress
J)"C Shoes, Worth up to $1.25,
in all sizes; blacks and tans;
how only . ............ ; . . 59L
QA For cmidren s tuc ana
OuC 75c turned sole Shoes.
These come in patents, tans
and black, spring heel and no
heels ; sizes up to 8wide
widths? " Remember, 60c to f5c ',
children's shoes at, pair, 39
' . . ... - . , ................. .
i annual v
factory;
ymf mm 1 - 1
STOPE NO. i
177
Fourth Street
CORNER YAMHILL ST.
For Women
d1 A tf For women's fine
J1.4)$2.50 and $3.00
Shoes. These come in pat
ents, tans and gun metaU
lace or button, in all sizes.
Remember, $2.50 to $3.00
grades now ...... . .$1.45
An H For women's $4
b& t)Uto $6 highest grade
Dress Shoes. These come in
all the newest styles, in vel
vets, vici, patents, tans and
new buck, in high or regular
cut, butttfn or lace, light turn
soles or welted, every size
and every width is here. 'Re
member, $4 to $6 Dress
Shoes now . ........ $2.50
(MAC? For lad5es tine $3'
5 1 ."0 $3.50 and $4 Dress
Shoes, in all the leading
styles, velvets, tans, patents
and gun metal ; plenty of
short vamps and high cuts;
all sizes. Remember $3 to
$4 grades now ay . . .$1.95
FOR BOYS
-r yir For boys $2.25 to $3.00
tplttt) Shoes. ThU lot con
tains the best boys' shoes mads for
dress- or, everyday wear. Come in
. all the newest styles, light or heavy
soles, button or blucher cut, in all
sizes. $2.25 to $3.00 boys' Shoes
...i.,..V,f -1.45.
now
FOR MISSES
- 01 KQ or "n188' n tf"
"iJplfOJ dren's high cut;Jock-,-ey
Boots, 16-button, witb tassels.
These come in patent and gun-
ml - .laft mlnrrA tops,, in . all.
sizes. Ndw pair i.v.s-....fl'Sy
.....V.L