J THE OREGON SUNDAY " JOURNAL, PORTLAND, SUNDAY MORNING, FEBRUARY 28, 1915. COPY OF PRESIDENT'S LETTER DEALING WITH CANAL TOLL RECEIVED Order Relates to Charges for Deck Loads in Cargo of Lumber in Vessels, EXEMPTION IS GRANTED Taxt Received by J. W. Teal From Sen ator Chamberlain of Interest to Zocal Shippers. " A ropy of President Wilson's order . -.relating to lumber deekload tolls has been received by Joseph N. Teal from Senator George K. Chamberlain, a let ter from Secretary of War LIndley M. Harrison accompanying the order, saying: "A cable is being sent to the gov ernor of the Panama canal to put the Instructions of the president into ef fect at once, pending the preparation of- formal rules and regulations cover ing the matter." As .the exempting of deckloads from canal tolls is expected to aid the. lum ber operators of this district in de veloping Atlantic coast markets, tho .frrli .text of President Wilson's order Is of decided interest. It reads as fol ' lows: Tbe Whire H.m. Washington. Mr Pear llr. .(!. i iir.v : Tlicn- ting Iwm brought to our attention the ef!.t of- a p,l i lug tbi- l'niinma . cat.ul rules it mnsurffiiipjit it vessels of i-om-Bien-i- in ri-ifnril m ih. menial of till, ' reckoiteil in m tuniaiicp tnen-w Ith. Attention tu:s tjt v:) (jMi in iriiii ly i!ir.-ici in this respect to tho ui.-tlter of o-.:;l..il ii..c-l. luads. I have sufficiently conll't'ei the sibj.rr matter with rou ami the tit rmy g. uerrf! to determine "Lion that uuiili I ihitiK Hlntild lx done now. If the eofuiertM fch:i I ! alter liie exiMtiug iuw Uin the suhject, there will perhaps be oppor tunity to deal iih it more completely and stlsfnctorllv ; but until that course , tHkeri. the war herein uui;etivl simiis to rne the le;t one l meet the exNtiug sitnatttin. Canal Act Amended. The I'uimma canal act. s amended tiy the Set of "June l.". lull, provides a follows: "See. ,Y Thai 'he preKi.i.-nt in hereby au thorized to piescrllx and trotu time to time ehh.nKP the tollg tliat Khali tr levied bv the govettiment of the Culled States for the use of the t'anuujri oanal: nrovble;! th:it no !.i!U. . rhii pre.rltei as above, shall be ruanged, unlest ,x months' notice tliereif shall be - riven by the president by proclamation. Toils may be ba.ed upou k'osm or net regis tered H. unlike. dif piai-eirreiit tonnage, or nther wlse, and may be t..i.-I on one form of ton nage fur warships and tmotlier for ships of commerce. The r.iie of tolls may 1. lower upon vessels in ballast than upon vessels carry ing passengers or cat . When b::sed Uon net recisteie.l tonuat-'e for ships of commerce the toll shall Ttot exceed tl - per t.it regis tered ton, nor be less than 73 cents ier net retrlstore ton, subject, however, etc. If the tollg shall uol be based upon net regls . tered tonnage. they shall not exceed the equivalent of $1.'J."-. per net registered ton as nearly as the same may be determined, nor be less than the equivalent of 75 cents per net rcKistered ton. The toll for each passenger ball not be more tKti Jl.rj. ." Proclamation Is Issued. In pursuam e of this there was issued a pioclamat h n fixing tolls at !.2t per ton for vessels of i-onuifree when carrying cargo, and ptovidlnK therein that the rules and regula tions to carry this Into effect would tie Is-ued by the secretary of war. There was subse quently issued a second proclamation which perilled the rule which should be ued in Dienmirlnj; ves-els passing throiurh the Pan ama canal , and which took the place of the rules and rejrttl 1 1 ion, which were, under the first proclamation, to be Issued by the secre tary of war. Capon tiie whole matter belnfc referred to the attorney general by me, he renders an opinion in which, amon: ther thinrs. he de cides that Uie term "net registered tonnage" B used in Hie act 'if eoncre-s, must be inter preted to mean the net tonnage of a vessel us treasured under the rules prescribed bv the tatutes of the Cnlted States. He doe's not think it can be interpreted to mean net regis tered tonnage us measured under the ajiecinl rule provided for the Panama canal. As a reauft of this, he decides that If the toll rate established at $1.20 per net registered ton, when multiplied by the tonnaee as ascer tained by the Panama canal rules, exceeds tiie atnount produced by multiplying the net registered tonniiK- a? measured by the rules prescribed in the Cnlted Statea statutes, by $1.25 (the amount named In the statute), the excess thus produced I uncollectible. Rate Shall Remain. It therefore follows that insofar as the present proclamation and rules, eithr rs to deck loads or otherwise, would result In col letting at tiie rute of !. per net registered ton more than would be produced by multi plying by $1.2" the n. t registered tonnage as n.easured by the Cnlted States statute rules, they lay down a course of conduct unwarranted by the Panama canal act. . Of cours5, it is desirable to remedy this sit uation, arid I direct that it be -remedied in tiie following way: That you. rs secretary of war. Issue rules and regulations with respect to the tolls, so that n tolls shall I j demanded or collected upon' imy vessel of commerce which shall aggregate more than $..1 uiton the net regis tered tounage as measured under the statutes of the Cnited States. That the toll r.-te shall remain as at present $1-0 per net registered ton as measured by the Panama canal rules so applied, however. as Just above stated, that where, bv such measurement?- when multiplied bv $1.20, a ffMiaat,lt"n",,ibi!tni i 1 at The Portland's cuisine and service is world-famed, and it is enjoyed with rare appreciation by Port land citizens themselves. In the beautiful dining and grill rooms are served the finest delicacies, gathered from forest and stream, from dairy, orchard and garden viands pre pared with rare skill wholesome, tempting, satis fying. BREAKFAST from 6:30 to 12 AFTERNOON TEA from 3:30 to 6 DINNER from 5:30 to 8 GRILL SERVICE from Noon to 1 A. M. WEEKDAY CLUB LUNCHEONS from 12 to 2 Served in Dining Room and Grill SUNDAY TABLE D'HOTE DINNER $1 Served in the Dining Room THE ORCHESTRA PLAYS in the unll h,ach Evening Before ami After the Theatre Geo. C. Ober, Manager. Remember the Press Club benefit for the Larch Moon. tain Iran at the I uesaay nignt. AMERICAN POSSESSIONS HAVE EXTENSIVE fi-it4 j?i I' ! hfC i I 'u T- n $11 xAi i Z u If 'PtC 'm Top The Hawaiian building at the Panama-Paoific International exposition, which houses a varied and Interesting islands. Bottom The Philippine building, in which the exhibits are distinctive in interest and character. greater sum is produced than would be pro cured by multiply!!);; - ?l.-." the net regis tered tonnage under the Cnited States statute rules, such excess shall not be demanded or collected. Your rules also, of course, should be drawn so as to produce a similar result witli resi ect to the minimum that may !e changed. WOIIDROW WILSON. D. RESTA, DRIVING PEUGEOT CAR, WINS GRAND PRIX RACE (Continued From Page One.) almost impossible by the steady downpour during the race, and at the finish all the drivers were covered with mud. Victor Zs 25 Years Old. This was the first race Resta has ever run in this country. He is 25 years old and came to the United States from Engrland where he had been a demonstrator for the Sunbeam car. Seventy thousand persons braved the cold rain to watch the race the attendance falling- nearly 50,000 short of that anticipated, owing to the weather. This was the first bis au tomobile event of the Panama Pa cific exposition. The second will be run next Saturday when the drivers who pertormed today, will, for the most part meet in the Van derbilt race. Tho race started promptly at 10:30, jylieii Starter Luis Wagner gave the signal and Cooper, Ruckstell and New house left the line with a roar. Three seconds later the big racers piloted by Taylor and Bragg leaped forward and tne other o starters were sent away at thrsKj second intervals. Scarcely Va. S(3eVT S-"" A Delicious Dinner The Portland-- Heilig on had the lost car left the starting point when Ruckstell roared past the judge's stand at the end of his first lap. The rain had not yet begun sand the course was in its best condition of the day, yet even then the racers were compelled to slow down measure ably as they swung into the hazardous "Purgatory Bend." For nine laps Ruckstell, in-his Mercer, held the lead closely pressed by Kddie Pullen. On the ninth lap Pullen shot ahead of his racing mate. Resta began to forge to the front at this stage and soon headed the speedy Mercer. Except for one brief period when lie surrendered the lead to Tom Alley in a Duesenburg, Resta maintained the lead until the 35th lap. After the 25th lap Hughes began to press him. Meantime the first mishap of the race had occurred. Coming into Pur gatory bend, Lou Gandy's Edwards Special went off the boarded tracks and smashed into the fence. Gandy and his mechanician were thrown out and the car was wrecked, but neither man was injured. At noon the first serious rain start ed, and so steady was the downpour that the rumor spread that the race would be called off. Chairman Hugh son of the race committee declined to assent to such a plan, however. The effect of the downpour on the drivers was apparent, and they soon began to drop out of the race. Even such dare devils as Barney Oldfield, Caleb Bragg and Ralph de Palma declined to "risk their necks" further and withdrew when the race was half run. Some daring driving was done dur ing the first rain. The wind blew the rain directly into the. eyes of, the rac ers as they sped aiong the Esplanade and covered their goggles with water. Several of them drove their cars with one hand, while with the other they tried to shield their eyes. Others re moved their goggles altogether, taking a chance bare-eyed with flying par ticles of dirt. Resta -was overtaken and passed in the thirty-fifth lap by Hughie Hughes, driving an Ono, and for lap after lap the race developed into a contest for speed, endurance and nerve between the Peugeot and the Ono. Sesta Setakes I.ead. For 15 laps for nearly 50 miles, Hughes maintained the lead but he was never at any time more than a few hundred yards ahead of Resta. At the fiftieth lap Hughes stopped for oil and Resta shot his Peugeot ahead. Hughes was at his pit only half a minute and immediately set out to overtake his rival. During the next five. laps these two finished the most thrilling brush of the entire race. Never once during the entire time were they more than 100 feet apart and most of the time they were running wheel to wheel. Then the Peugeot forged to the front until it waa nearly two minutes ahead of Hughes. The Ono car clung tenaciously to second place, however, and Hughes maintained it until the eightieth lap, when he was relegated back to third place by Howard Wil cox in a Stutz. Hughes was then in third place. During the last 23 laps Hughes, Wilcox, Carlson. Anderson and Disbrow successively made a bid for the trophy, but none of them could overcome the commanding lead Resta had and he was never headed. After the thirty-fifth lap the driv ers began to drop rapidly out of the race. The steady rainfall, the sharp, deadly turns, the necessity for con stant vigilance to escape disaster, and, above all, the slippery character of the course, were too much for even the veteran drivers and they refused to take chances longer even for the most sought prize of the auto racing world. Ralph De Palma, Huntley Gordon, Eddie Pullen and G. E. Ruck stell abandoned the effort in rapid succession and others followed their example until, going into the ninetieth, only 15 men remained. Then Harry Grant, two-time winner of the Vander bilt cup, was forced to Quit when his eyesight failed under the tremendous strain. CHILDREN ARE NOW SAFE Fresno, Cal., Feb. 2". The two small children of Jack Henderson, who wag murdered by an unknown Indian on his homestead near Hume, were safe here today. The children, who were left by their mother when she started on an eight mile Journey to telephone the sheriff, were carried oyer the snow trails by a trapper. DATA FOR INCOME TAX MUST- BE GIVEN TO GOVERNMENT MONDAY (Continued From Page One.) able increase in the amount of the tax to be collected Is anticipated, and more diligence will be exercised by the commissioner and his assistant col lectors throughout the country to see that no one who should pay the tax escapes. It is also the belief of the commissioner that the added experience which his assistants now have will enable them to serve the public more promptly. There will t be fewer oc casions for misunderstanding the e qulrements of the law, he says, and that naturally there will be fewer points of interpretation raised. In the case of the collection of the corporation excise tax a great many misunderstandings and difficulties arose from the fact that the com panies subject to the tax had to make a report for two months under the law in force prior to the present one, and for the last 10 months of their year they had to make their report according to the present law. There were also a great many points cf issue as to the meaning of the new law and as to what really constitutes the net income, what items should be deducted and what should not. The utaff of deputy collectors were for the most part equally unfamiliar with the law and its many intricacies, and they re quired almost as much schooling to decide what was required by the law as did the public themselves. Now there is a large staff of ex perienced field men who can deal with the public much more satisfactorily. It will be necessary, of course, to in crease the number of deputies this year but they will be given a good deal of schooling before being sent out into the field. The figures given are of especial in terest at this time, as they show in detail what was done by his office last year in collecting the corporation and individual income taxes in Oregon. Kecord of Returns Made.. There was a total of 4497 returns made by corporations in Oregon for the fiscal year ending June 30, 1914, of which 2332 showed that a tax was due on them. The total capital stock listed was $550,659,770. The returns showed bonded and other Indebtedness aggre gating $354,333,769, and gave their net income as $19,818,664, or an average of 3.6 per cent on the capital stock out standing. The corporations making returns are divided into five classes. Financial and commercial corporations not ex empt, including banks, trust companies, guaranty and surety companies, title Portland Grocers Who Sell 20TH CENTURY BREAD Sell the Best! Twentieth Century Bread is rec ognized as the BEST bread. It is sweet, crusty, and baked to such a degree of perfection that it is easily digestible. For your health's sake eat 20th Century Bread. Buy it at your grocer. Twentieth Century Bakery. 150 Fag St, Portland. East 1252 EXHIBITIONS exhibit from tne guarantee cefmpanies, building associa tions and insurance companies of all classes are designated as class A. There were 401 returns received in this class, of which 298 were subject to tax. Their total capital stock was $40,268, 949; their bonded and other indebted ness, not Including the deposits of the banks, $7,177,961, and their net income $2,9S8,702, or practically 7.4 per cent on their capital stock. This classification showed the highest net earnings. Class B includes public service com panies, such as railroads, water com panies, transportation companies of all kinds, stage lines, pipe lines, gas and electric light companies, storage, tele phone and telegraph companies. These The Glorious has come Our Spring Apparel is here! Spring with swelling bud, with lark and robin caroling joyously proclaims herself on every hand. In our Women's Apparel Shop, too, Spring has blossomed in a day! Women of Portland are invited to feast their eyes on these new fabrics, so handsomely fashioned and so redolent of the very perfume of Spring! Tailored Suits of shepherd check, gabardine, poplin, serge, vigoureux, homespun, covert and in various silken fabrics. - Preferred shades are sand, putty, Belgian, green, black and navy.' Priced $17.50 upwards. Coats of white chinchilla, English tovert, serge, shepherd check and silk; the same shades prevail as shown in the tailored suits. 'Modest orices $9.85 upwards. A fine, new stock of Dresses in dainty models poplin, crepe de meteor, crepe de chine, gros de Londre, satin meteor and taffeta. A lovely exhibit of newest conceits in all shades and pleasing color combinations. Priced $14.50 upwards. The entire thircl floor is occupied with the exhibit; you are courteously invited to come tomorrow and succeeding days; new things arriving daily. BEM showed that their net earnings were but 3.3 per cent of flieir capital stock, which aggregated $163,705,969, and their bonded and other indebtedness was $216,277,986. The net earnings were $5,326,412. There were 473 rov turns made under this heading, of which 213 were subject to the tax. Industrial Concerns Sbowu. Industrial Vnd manufacturing con cerns are shown under cuass C. There were 1156 which made returns, but only 469, or the smallest proportion in any class, being subject to the tax. The earnings showed but 2.2 per cent on the capital stock, which is the low est return for either of the classifica tions. The total capital stock was $238,744,015: bonded and other indebt edness, $66,359,456, and total net in come $5,322,156. Class D comprises all mercantile concerns. There were 903 sent in re turns, of which 591 were subject to tax. The total capital stock was $42. 069.407: bonded and other indebted ness, $26,361,575, anft net income. $2, 937,391. Their earnings show a re turn of practically i per cent on their investment. The miscellaneous class, in whioh 1564 returns were received and of which 761 were subject to the tax. Include architects, contractors, hotel companies, theatres, etc. These re turned 5, per cent earned on their cap ital stock, which aggregated $65,871, 427; bonded indebtedness, $38,156,789, and net earnings. $3,244,001. The federal tax collected from the corporations of Oregon for the last fiscal year included $88,368 under the old law and $146,751 'under the present corporation income tax law, a total of $235,120. There was no additional ex pense incurred by Collector Miller's office in the collection of this tax. Of the entire assessment levied against the corporations, only $240,635 was added to the returns mad a by the cor porations themselves. The report also shows an interest ing series of figures in the collection of the individual income tax in Ore gon. The total number of returns was 2829, of which 2307 were made by married persons, 379 by single men. 143 by single women and nine sep arate returns made by married women. Of the number making returns 773 returned incomes above $2500 and be low $3333.33; 934 between that figure and $5000; 752 between $5000 tnd $10, 000; 192 between $10,000 and $15,000; 77 between $15,000 and $20,000; 35 be tween $20,000 and $25,000; 17 between $25,000 and $30,000; 26 between $30, 000 and $40,000; nine between $40,000 and $50,000; 10 between $50,000 and $75,000; one between $75,000 and $100, and $5000; 752 between $5000 and $10, 000, and one between $250,000 and $300,000. Tax Collected In Ouregon. The total individual income- tax col lected, in Oregon was $90,054. Of this $25.27 was refunded and $200 in pen alties is included. The normal one per cent tax on incomes of over $3,000 brougrht $60,521; the one per cent additional on incomes of $20,000 to $50,000, $13,157; the two per cent on incomes from $50,000 to $75,000, $3, 279; .the three percent on incomes from $75,000 to $l(K,00i, $2,399; the four per cent on incomes from 1 00,000 to $250,000, $9,667; the five per cent on Incomes from $250,000 to $500,000, $829.00. The additional expense to the local office for collecting the income tax was $2,615. The net total of the cor poration income tax collected in Ore gon was $146,751, and the individual tax $90,029. The cost of collecting was therefore 1.1 per cent. The cost of collecting the corporation tax for the entire United States was less than four-tenths of 1 per cent and 1.2 per cent for the entire individual income tax. The total individual income tax paid in the United States was $28, 253,534 of which the normal tax was $12,728,038. The total returns num- Springtime SE LLI Shop for Gentlewomen bered 357,598. of which 278,135. were made by married persons, 55,212 by single men; i 23,551 by single women. Only 6,682 married women- made sep arate' returns. As was the case tn Oregon, the greatest number of re turns for either class of Income was between $3,333.33 and $5,000, while-at the extreme top over 44 men have in comes exceeding $1,000,000 a year. There are 1,426 American citizens re siding abroad with total net Incomes of $19,843,399, and 425 non-resident aliens registered incomes aggregating, $7,317,842. 316,909 Returns Mad. There were 316,909 corporation , re turns made, and the tax was com puted on 188,SG. The total tax as sessed against them was $43,396,499. The capital stock aggregated $64,071, 319,185; bonded and other indebted ness, $37,136,216,096; total net income, $4,339,550,008. According to the classification shown above, those in class A earned 13.52 on their capital stock; class li, 4.55 per cent; class C, 7.63 per oent; class D. 10.44 per cent; class E. 6.JS1 per cent. The government Collected $l,70870 over and above what the corporations had assessed themselves, and adjust ments amounting to $399,118 were made, making the total additional thus collected $2,107,388. The total tax collected from corpor ations was $43,127,739 and the in dividual tax earned $28,263,634. The estimate of the commissioner of inter nal revenue is that the Income tax for the present fiscal year will total $40, 000,000 and tiie corporation tax about the same. For 1916 he iigures an in crease of $2,500,000 for each class of tax. Hicks Throws Up Job at San Diego! 1 Manager of Washington State BaUdin? eslgns Pie agreements Sespon eiblo for Sis Action. San Diego, Cal., Feb. 27. Gwynn Hicks, who has been In charge of the Washington state building at the San Diego exposition today, announced his resignation, to take effect as soon as his successor can arrive. That probably will be within a month. "There were disagreements with the commission as to the character of the exhibit and an unwillingness to let mo proceed with my program fQr getting additional exhibits from the chambers of commerce,'' said Hicks. "I consider this essential to a proper showing of Washington resources and there was nothing for me to do save to resign." It is said that L. M. Brown will ar rive in a week or two to assist in the rearrangement of the exhibit, to be followed by Richard Seeley Jones, ex ecutive commissioner. MORE GRAIN; LESS SUGAR Basle, Switzerland, Feb. 27. The German government is conemplatlng the issuance of a decree reducing by one-quarter the area previously em ployed for the raising of sugar beets so as to Increase the production of grain and vegetables. Sugar manu facturers are raisins; objections. They contend that sugar is a nourishing food and that the by-products are valuable for feeding cattle. Object to Girls' Trousers. New Tork. Feb. 27. Because two choir girls are to wear boys' trousers in amateur production in the Calvary Baptist church, several members of the choir threaten to resign. TO CURE A COI.D TH OJTB SAT Tke LAXATIVE BBOMO QTJININE Tblet. Prti(t(riiit refund money If it f alia to en re. E.W. GROVE'S Ignatnre In on each bo. 23c. AJt. NO WISCOilN'S EUfeENlC MARRIAGE LAW CUTS About 4000 Couples- Less Took the Big Jump in .1914 Than in Year 1913, HEALTH BOARD APPROVES Say Educational Value of the Act Should Be Considered in Judg-' ing Zta Effect. Madison. Wis.. Feb. 17. The Wis consin eugenic marriage law, the first of its kind in the world, has now been in effect a little over a year, and the; results can be estimated. The state board of health has just reported that one effect is a lessening of the num ber of marriages contracted. It ap pears that about 4t)no couples less took the big jump in 1914 than In 1913. In 1914, 17,245 regular ceremonies were reported and 87 common law mar riages were recorded. In the previous year there had been 21,052 marriages. The board of health does not believe the eugenic law is entirely responsible for the decline. It payrf: "On account of the great prevalence? of certain dls- 0 cline in the number o I'onty reasonable would be some de. of marriages re ported if the eugenic ' law is properly enforced, on account of the Inability on the part of the prospective bride groom who Ik afflicted with either . of the diseases to obtain a medical cer . tiflcate. "Statistics compiled by many other states and several ; foreign countries, show that, extending over a period of time, there is a marked decline in our marriage rate. This factor must be considered in making proper deduc tions from the figures presented. The industrial depression which has been upon us for more than a year Is also responsible in a large myisurs. '' Sta tistics show thut a financial depres sion seriously retards marriage in the same way that it frroduces a decline in the birth rate.- "Thoughtful persons who know of the ravages of certain diseases" Will agree that the actual number of mar- ;. rlages occurring in the state In a given period of time is not nearly as important to our posterity as the gen eral healthf ulncss of the contracting parties. "The educational value of the eu genic mairiago law should not be lost sight of. A more fruitful campaign of. education could not have been waged throughout this state than through the passage and enforcement of the law." The report throws some lighten the attitude of men and women toward matrimony. It would seem that f or , women ohce was enough;- at least only 672 widows married again, while 938 widowers took another chance. However, the situation was reversed in the case of divorces. Of the "grass widows, 320 married again, while only 286 men took a chance. , In 12,969 of the total number of mar riages, both jartles( were native born, with both parents native; in 683 the groom waa native and. the bride for eign born; in 1479 canes the groom wan foreign born and the bride was na tive; In 2121 marriages both parties were foreign born. In 83 cases the nativity of one or both parties was ' unknown or not stated. MORRISON A T FO URTH NUMBER OF WEDDINGS