The Oregon daily journal., November 11, 1917, Page 21, Image 21

THE OREGON SUNDAY, JOURNAL, - PORTLA ND. SUNDAY MORNING, NOVEMBER W, 1917.
5
EXPERTS HAVE JOB
T
E
CORPORATION TAX
, rt , I
FirSt COmeS LOrpOrailOn III-I
t ki i. 1ir-. I I
COmG TaX; NeXt War m-
y i I
COme I aXy I Hen tXCeSS
Profits Tax.
Internal Revenue Collector
Miller Will Have Blanks
Ready for Corporation Of
ficials by January 1.
Every corporation organized for
gain incorporated under the laws of
sny state or territory of the United
States, that has made a dollar, net,
during the past year, will' have to
give cents of that dollar to Uncle
Sam not later than June 15. 191 8.
The same rule applies to all corpora
tions Incorporated under the laws of
a foreign country, doing business In
this country, in so far as the net in
come derived from all sources within
the country Is concerned. ,
To make It more Interesting. If any
domestic corporation accumulates a
net Income during the year In excess
of $3000, plus an approximate amouiii
of from 7 to 9 per cent of the in
vested capital. It will be required iv
dig Up a war excess profits tax. In
the case of foreign corporations the
$3000 exemption Is not allowed.
Congress, in enacting the war reviv
rue art of October, 1917, evidently had
the time In mind when it could ease
up on taxation, for it enacted the
law in layers. First comes the cor
no ration Income tax of Seotember 8
1916, which takes 2 per cent of the
total net income. Then comes the
"war income tax" In which congress
declared that "in addition" to the tax
imposed by the act or 1916 all cor
porations shall pay a tax of 4 per
cent upon their total net income.
Then It enacted the "war excess Profits
tax" as title II of the war revenue
act, adding the excess profits tax to
corporations. Just as It added the sur
tax to the Incomes of Individuals.
Tax on Total Net Income
The corporation income tax covers
the "total net income" received dur
ing 1917, or the current fiscal year
of such corporations as operate under
a fiscal year . system, "from all
sources" by "every corporation. Joint
stock company or association, or in-
nuiMIU O cum muv, uignuiicu 111 H'O I
Vnlted States, no matter how created f
or ors-anlsed. but not Including; part-
nershiDs." It also covers the total net
income of every foreign corporation
"received from all sources within the
United State
The act also puts an additional tax
of from 10 to 16 per cent upon the
corporation practice of building up
Immense surplus and undivided profit
accounts and betterment funds. by
providing that a 10 per cent tax shall
be levied against net profits remain
ing undistributed six months after
the close of the calendar or fiscal
year, while a tax of 15 per cent Is
to be levied and collected upon any
amount so remaining undistributed
and which the secretary of the treas
ury shall find not in fact to be em
ployed or reasonably required in the
conduct of the business of the corpo
ration
The act trovldes various exemDtions
hlch take certain corporations from
the operation of the law. In sub-
stance these exemptions provide that
no tax shall be laid upon the Income of:
1. Labor, agricultural or horticul-
tural orranizatlons:
2. Mutual savings banks not hav-
ing a capital stock represented by
shares;
3. Corporations organized not for
gain, such as fraternal organizations,
domestic building and loan associa
tions, cemetery associations, civic or-
sranlzatlons: social clubs farmera' co
operative selling agencies, federal land
banks and farm loan association or
government or municipally owned pub-
lit utilities.
Certain Seductions Mads
It may be stated generally that any!
. Business corporation conducted for
gain to its stockholders comes within
the act.
The act gives those corporations
coming within its scope certain de-
- ductlons to be used in establishing
the total net Income, which furnishes
the basis for the tax. These deduc
tlons permit the corporation to take
from Its gross income
1. All ordinary and necessary ex
penses paid within the year in the
maintenance and operation of its
business and properties, lncludine
ON HAND
0 FOR
rentals and other payments necessary 8alM dUTlns the laSt two month
for the contlriued use of property em- Much of this land is being bought by
ployed in the business;
2. All losses actually sustained and
charged off within the year and not
compensated by insurance or other
wise, including a reasonable allowance
for the exhaustion, wear and tear of
property used in the business or trade
mis latter deduction, nowever. would
not Include money spent for new
buildings, permanent improvements or
betterments made to increase'the value
of the property. ,
How tbe Ltv Operates
3. The amount of interest paid
within the year on its indebtedness
where such Indebtedness is not in
excess of the sum of (a) the entire
"Where to Get It"
KEMMERER and
ROCK SPRINGS: COAL
THE CLEANEST AND BEST BURN
ING COALS. PRICES REASONABLE.
" CCTOTAl ICE a STORAGE
COMPANY
East m U-1244.
D
Keller Fuel Co.
BDWY. 3363. A-228J
ORKGO.N FUEL CO.-
621.a. , . Bch n"r Union rel
AU kinds of fuel at market prlcea. Partly
dry alabwood. $4ja Imnwdiatt ddlTWy.
Prompt Delivery
od 1 rata or dry alab
wood. Don't wait for
Fulton Wood Co..
rear supply CALL US.
Main 7
700. A-2TO.
NATIONAL k'L'fcL CO.. E. 3d acid Oregoa its.
eountry late wood. 4 ft.. $4.25; prompt de
liTny. Blocfc wood und cord wood. East 2041
ALL KINDS of 4 ft. rlr sod bard wood. $5.50
"a my. near fin nei wo. A 4MI.
.
amount of the paid-up capital stock
outstanding at the close of the year,
or, if no capital stock, the entire
amount of capital employed in the
business plus (b) one half of the In
terest bearing Indebtedness;
4. Taxes.
The returns, or reports, are re
quired to be made between January 1
and March 1 to the collector of In
ternal revenue. If a corporation has
a fiscal year system, . it is required
to notify the collector of that fact not
later than February 1.
As an illustration of the way the.
new revenue law will work, suppose
a lucai corporation navmg a capnai-
lzation of $60,000 had a gross income
oi zu,uuu aunng tne year in. oup-
pose its operating expenses were $10,-
wwu; aeaucuoj losses ouu; us
interest paid, $400, and Us taxes $300.
xnis wouia give a total aeaucuon 01
$11,200 and
a total net Income of
$8800.
Wow Conug Excess Profits Tax
Under the 2 per cent corporation
income tax of 1918 the corporation
SSrinciioT ?
ts
would
also pay a 4 per cent tax upon the
same total net Income, under the cor
poration war income tax, amounting
to $3t2, making a total tax under both
the 1916 and the 1917 acta of $528.
But the corporation is not yet
through with its taxpaying, for it
must pay the "war excess profits tax,"
which, at first reading, is much like
a Chinese puzzle. The Jaw provides
that all corporations, if coming with
in its scope, must pay the tax in
addition to all other taxes. The test
as to whether the excess profits tax
must be paid is whether the total
net income is much in excess
of $3000.
Here is the way the law clarifies
the situation in telling the way the
deduction allowed shall be determined:
'The deduction .shall be as follows:
In the case of a domestic corporation,
the sum of (1) an amount equal to
the same percentage of the invested
capital for the taxable year which
the average amount of the annual net
income of the trade or business dur
ing the pre-war period was of the in
vested capital for the pre-war pe
riod (but not less than 7 nor more than
9 per cent of the invested capital
for the taxable year) and (2) $3000."
Under the act the "pre-war" period
consisted of the years 1911. 1912
and 1913.
In the illustration given above,
suppose that the capital stock had
b?en the same. $50,000, from the be
ginning, and that the company had
had a net income of 10,000 in 1911.
of $9000 in 1912 and of $8000 in 1913.
This would have given an average
net income for the
pre-war period"
of $9000, which, in turn, is 18 per
cent of the invested capital of $50,000.
Experts Have Job on Hands
Using these figures in securing the
deduction permitted for -the illustra
tion, the direction of the statute
would read: "The sum of (1) an
amount equal to tbe same percentage
n r t . n rtnn mhuv. tannn . r. r. ,A c ;i
000 fbut not le.ssi thun 7 nor mnr.
than 9 per cent of
$50,000), and (an :
of iinnn Re i
' ' .
" .
cause
mis percentage would be 18
18 1
Per cent of the invested
capital.
the deduction would be
i
lated by taking the maximum per-'
mitted hv th limitation in th. Mn.
thesis, which would be 9 per cent of
tbe capital, or $4500. This, added to
the arbitrary $3000, would give a total
deduction of$7500.
wnn ine net income or 1917 or
$8800 reduced by $7500, the taxable
basis would be the rmainder, or $1300.
naving round tne tax Dasls tne cor
poration is now ready to pay its tax.
if it can figure out that amount. The
first provision is that it must pay
"20 per centum of the amount of the
net income in excess of the deduc
tion and not in excess of
15 per centum of the invested capital
for the taxable year."
In the illustration used the taxable
amount. $1300, is not in excess of 15
Per cent of the invested capital. $50
000 80 tne excess profits tax would
be 20 per cent of $1300, or $260. With
an income of J176 under the law of
1916, of $352 under the law of 1917
ana tne excess profits tax of $260,
the total tax would be $788. Had
ln taxaDie amount Deen more than
15 per cent of the Invested capital.
much more figuring would be needed.
There is one big ray of hope. Col
lector of Interna Revenue Miller will
have blanks covering the corporation
tax reports ready by January 1. Then,
if the corporation will get these re
Ports, make an earnest stagger at
completing them and file them by
March 1. the kind hearted experts of
ine collectors oince win do their
best to get them straightened out
Prlr to June 15. the date upon which
1110 laxe musi De paid
Lane County Farm
Deals Are Notable
Eugene, Or., Nov.. lO.-TJnusual ac
tivity is reported among local realty
dealers In Lane county farm lands.
One company reports having made 19
people from the Middle "West and East
who are seeking the mild Oregon cli
mate. A sale reported today was the pur
chase by George Hiram Newman of
115 acres located -t Land ax. The prop
erty was sold by J. W. Harden. The
Newmans formerly lived in this coun
ty, but moved some years ago" to Idaho.
Thiey didn t like the climate and now
are returning to Oregon and purpose
to make their permanent home in the
Willamette valley.
Demand for Grain Lands
Cove, Or., Nov. 10. Demand for
grain lands in lower Cove and upper
Cove, in High valley, this county, re
sulted In deals in the last few days
Involving a, total cash consideration at
$77,840.
Orpah and Frank Burford have pur
chased the W. A. Elmer ranch In High
valley, embracing 288 acres, mostly
grain land, for which they paid $10,
000. In turn Mr. Earner has purchased
from N. W. Scofield of La Grande 648
acres of grain land in lower Cove,
paying for it $51,840. Mr. Scofield
also lhas sold to Samuel Howells 200
acres in the same vicinity at $80 an
acre.
TIPS TO THE HOME OWNER
SaUwood 68 B-1325
OREGON DOOR CO.
SASH AND DOORS
General Kill Work
root Spokane Ays Portland, Or.
General Insurance
BOND S
McCargar, Bates & Lively
Ycon BuildingMala 168. A-2694
M PA Dn CTH FPPIT AAI I Q APF PIQIMf I
. ' I. - jW. J uk :
MIMSSSBBWBJMIMMBJMMS
Photograph "shows progress of work on laying stone In new $1,100,000 mail distributing station and
federal office building at Broadway and Glisan streets.
. - -
REALTY
BOLSTERED UP A BIT
BY
Operators and Brokers Are
Now Optimistic Regarding
the Future Developments.
There was some cheer in the ranks
of the realty fraternity last week due
"Z m"v , T,
estat than has been noted recently
ni. J mama I I 1 . . n J
on anma t.Jt 111
r V, r . -. J
lnS lacked cohesion.
l'cro 13 graauaiiy aeveioping among
,,,c lcauera OI -no reaiiy proiesswn in
this city an awakening to the fact that
real property has been unnecessarily
abused for a long time, and that the
time has come when it is necessary
to act in concert, rather than by in
dividual effort, to present to the pub
lic the real merits that Portland real
j estate always offers, but especially
so under the conditions that obtain
here now. The best informed among
the operators are firm in the convic
tion that real estate In this city at pre
vailing prices was never before equalled
as a profitable investment, and they
are advising their clients to make pur
chases. Brokers, operators and builders are
thoroughly optimistic as to the out
look for the immediate future. They
one and all believe in the value of real
property, chiefly for the reason that It
it is a commodity that cannot be dis
pensed with, any more than air and
water; also because they are convinced
of the solidity of Portland's future
and the portentlal progress of the city.
If the building line were (rood now
In Portland, real estate would: be bet
ter, declare the leading brokers. The
weakness in building, of course, Is due
to price conditions precluding profit
able building operations.
The most important transaction re
ported under way last week was the
proposed purchase by Samaritan lodge,
I. O. O. F., of the John Corklsh quar
ter, block located at the northeast cor
ner of Morrison and Sixteenth streets.
This property is being purchased by
the Odd. Fellows as a site for a lodge
building, which it is not proposed to
erect immediately, but which prob
ably will be required by that order
within the next two years. The con
sideration Involved is $48,000. while
the parcel is assessed for $32,000. As
a part of the deal Mr. Corklsh will
take title to a parcel at Tenth and
Salmon streets now owned by the Sa
maritan lodge, and which goes into
the transaction at a valuation of $30,
000. The assessment on this parcel
is $23,000.
Among the smaller transactions in
local realty reported during the last
few days was the sale by D. W. Scott
to Jesse C. Booth of the house and lot
described at 'lot 15, block 43, Rose
City Park, for which Mr. Booth paid
$3400.
Francis S. Wilson has purchased
from B. M. Lombard a double building
site in Olmstead park. The property is
described as lots 3 and 4, block 13.
and was sold for $2500.
Lot 9, block 6, Lincoln Park annex.
has been purchased by Walter H
Pickett from John Tohman. The prop
erty is improved with a small dwell
ing. Mr. Pickett paid $3000 for it.
The Multnomah Athletic club has let
the contract for the erection of a hand
ball' court adjoining and back of the
clubhouse at Salmon and Chapman
streets. The. improvement will cost
about $7000.
The Foundation company took out a
permit last week authorizing the con
structian of a three story locker build
ing at Nicolai and Sherlock streets
The cost of the improvement will ap
proximate $5000.
Fine Ranch Sold
Dayvllle, Or., Nov. 10. One of the
finest ranches in Orant county, for
merly owned by C. P. 'ftagsdale, was re
cently purchased by State Senator L.
V. Stewart, Donald Maclennan, C. M
Moore, L. E. Throop, D. C-Martin and
Albert Officers. The property will be
subdivided, each of the purchasers tak
ing an equal share. The deal includes
all the lands embraced in what is
known as the RagsdaJe home place,
also the cattle, horses and farm equip
ment.
Klamath Falls Deal
Klamath Falls, Or., Nov. 10. Mayor
C B. Crissler has- closed a deal for
the purchase of the corner lot at
Sixth and Main streets, this city, for
merly owned by George McDonald, for
a consideration of $10,000. The prop
erty is Improved and is considered one
of the most valuable business corners
in this city. It is nnderstood that Mr.
Crissler plans to remodel the build
ing and that it will be occupied by the
new KJarnath Falls State. bank. - . .
HMIERNIIY
NEW
BUSINESS
Demand Is Good for
Medium Price House
A good demand for medium priced I
and cheap houses is reported by the
Fred A. Jacobs company, the follow
ing being the reported sales for the
last week:
George Brice to George Sandmeyer,
six room bungalow. Forty-eighth near
Sandy boulevard, $3250 cash.
Metropolitan company to George
Nester. five room bungalow. Rose City
Park. Seventieth and Sandy road,
$3000.
William Francis Pumphrey pur
chased a Dutch Colonial on Tillamook
street. Price not given.
Metropolitan Investment & Improve
ment company to George Shlvas, five
room bungalow. Rose City Park dis
trict at Seventieth and Falling streets,
$2700.
Metropolitan company to Victor
Letter, five' room bungalow. Rose City
Park, at Sixty-third and Tillamook
streets. $3000. ,
Metropolitan company to James Tay
lor, five room bungalow, Bschelman
street, Errol heights, consideration
$1760.
Myrtle Bralthwalte to Charles
White and wife, six room bungalow,
modern, lot 11, block 1, Willamette
street, $1600.
Frank M. Hobson to Lillian E. Bvi
son. Jot 4, block 2, Welchborough ad
dition, six room modern bungalow,
$2600.
William Ross to Sadie Blosick, lots
6, 6, 7 and 8, block 6, Fern park, five
room bungalow, $2600.
Farm and Residence
In City Are Traded
Mr. and Mrs. M. O. Proctor have
traded their improved twenty four
acres, located near Tigardville, Wash
ington county, for the modern two
storv residence of Mr. and Mrs. J. A.
Menrles, located at 30 East sixty
ninth street north, Jonesmore addi
tion, with mortgage to balance differ
ence. The two properties represent a total
valuation of $12,500 and all parties to
the transaction were represented by
Samuel Doak.
The owners have already taken
possession of their newly acquired
properties and are planning additional
improvements.
Woman, 103, Does War Work
Shreveport. La,. Nov. 10. Mrs. Emily
Hvams of Natchitoches, 103 years old.
has registered for active war work.
She is engaged in Red Cross and other
war relief activities.
German Birth Kate Slumps
London. Nov. 10. An alarming slump
in the birth rate in Germany is check
ing the population by more than 700.
000 souls a year.
OUT-OF-TOWN
Crook County. Messrs. Cofold and
Nichols, Crook county farmers, closed
a large real estate deal when they
purchased the Ed Merrltt ranch near
Meadow in that county. The consider
ation was $51,000, it is said.
YamUm Cotonty. W. J. Stater of
the McMlnnvllle Land company has
sold the 223 acres of the J. M- Craw
ford place, near Crawford's station,
to E. G. Kilgore of near McMlnnvllle.
The farm is one of the finest in
Yamhill county and Mr. Kilgore will
take possession Immediately. The
consideration is given at $32,000.
. Condon,. -J. E. Crowe, proprietor of
the Summit Hotel at Condon, has Just
completed the deal by which he be
came owner of the lot on the corner
of Main and Gilliam streets, in that
city. Mr. Crowe will erect a modern
hotel building on this lot early next
spring.
Dry Crook. J. N. York, prominent
Dry Creek farmer, recently enlarged
his land holdings by purchasing from
Mary McGibbon the Dave Still place
of 145 acres, at $100 per acre . for the
wheat land and $30 per acre for the
pasture land. This tract adjoins the
York place and he now has TOO acres
in a tody.
OLD-TIME COLD
CURE DRINK TEA!
Get a small package of Hamburg
Breast Tea, or as the German folks'
call it, "Hamburger Brust Thee," at
any pharmacy. Take a tablespoonful
of the tea, put a cup of boiling water
upon it, pour through a sieve and drink
a teacup Cull at any tlmo. It is the
most effective way to break a cold and
cure grip, as it open the pores. reliev -
ing. congestion. Also loosens the
bowels, thus breaking a cold at once.
It Is Inexpensive and entirely vege
table, therefor - harmless. Adv.
SUNNYSD
E LODGE OF
BUILD VERY SHORTLY
Twenty Thousand Dollars to
Be Expended in Modern
Structure on Hawthorne.
Sunnyslde lodge No. 163 Thursday
night authorized the trustees to pre
pare plans for the construction of a
Masonic lodge building on the prop-")
erty of the lodge at East Thirty-ninth
street and Hawthorne avenue, to cost
approximately $20,000. George B.
Thomas was elected chairman of the
finance committee and will have
charge of the campaign for funds.
Goodrich & Goodrich are the archi
tects. The building will be modern
in every way and will have stores on
the first floor. The Intention is to
begin operations early in 1918.
Sunnyslde lodge was organized May
8, 1914. and chartered by the grand
lodge June IT, 1915. It had 28 mem
bers to start with, and now has 185.
The master of the lodge Is Emmett
E. Eller; senior warden. C. C. Stout;
Junior "Warden, C. H. Lint; treasurer.
R. C. Percival; secretary, Ed M. Lance.
Th lodge purchased the two lots at
Thirty-ninth street and Hawthorne
avenue a few weeks ago and since then
has been considering various plans for
a new horn;
Now Is the Time
To Clean Chimneys
Precaution Would Save City Fire De
partment Hany Buns and Financial
Loss, Xt Is Pointed Out.
Now that winter Is nearly here end
we'll soon have to have fires, the time
has come to clean chimneys, and by
doing so save fuel and reduce the fire
hazard. If people could only be edu
cated to understand that It costs the
City of Portland as much for the fire
department to make a run to a chimney
fire as to a fire In a business district
with a $10,000 loss, then they might
more surely and more certainly look
after their chimneys.
Fires in chimneys are nearly always
due to imperfect combustion of fuel
and to neglect to clean .the chimney
at proper intervals. "Wood and bitu
minous coal are soot producers. Hard
coal produces little soot.
Quick, hot fires, such as are often
built to take off the chill of the cool
evening or morning in the late fall,
are very likely to cause soot In the
REALTY DEALS
Wallowa County. Clyde Broxson,
prominent afrmer of Wallowa county,
and who has been farming the Mc
Queen place for the past year, recently
purchased a 600 acre ranch in Wallo
wa county near Lostlna.
Wallowa County. Jesse Marr has
disposed of his 120 acre ranch in the
Pine .Grove district to Joe Bechtel.
The ranch is known as the Bert Woods
place and is located near the top of
Wallowa hill. There is a good house
on the place and other Improvements
are fair. The consideration is said
to be $6000.
Weston. Joseph Key of Weston Is
reported to have purchased the
Charles Kelson place near Weston for
$51,000. In the deal Nelson Is said
to have taken over the Bushman 150
acres south of Athe.na.
Enterprise. W. B. Fordice and C.
H Allen of Enterprise have bought the
better part of the W. K. Ladd ranch
on the Orand Ronde river. Just over
the state line inside the Washington
border. They went to Lewiston re
cently to close the transaction, buy
ing the land of a hardware company
to which it had passed after previous
tangks. They acquired 600 acres of
the 1100 In the original ranch, leav
ing 60O acres of pasture land high
above the river.
Wallowa County. IL M. Moody has
sold his ranch, the former E. Q.
Makin place on Lower Prairie Creek
In Wallowa county, to A. M. Runnells,
the Joseph lawyer. The farm con
sists of 320 acres of excellent land,
very favorably located. It is the in
tention of Mr. Runnells to farm it
himself for a couple of years.
Lane County. A deal in Lane county
real estate of no small proportions
was consummated when -Frank Demn-
sey of Harrisburg transferred his fine
Limproved 280" acre farm to Tlcy Coch,
tne consideration being $15 000. Mr.
Coch has taken possession and moved
upon his newly acquired farm,
moved upon his newly acquired farm.
MASONS PREPARING TO
chimney to take fir. The burning of
waste paper In stoves, furnaces or
fireplaces is also a dangerous practice
in this respect. .
The best way to clean your chimney
is to employ an expert chimney sweep.
If, however, the serrlces of a chimney
weep are not available, a good method
and lower n by a rop from the top
Inside. A double handful of xino shav
ings thrown In the stove, furnace or
fireplace will frequently get rid of the
soot. A small limb of the fir tree at
the end of a rope, with a weight to
carry it down, is also satisfactory.
me manner of cleaning- the chimney
is not important, but it Is important
mat tne chimney be cleaned before
winter sets in.
REALTY TRANSFERS
(3ty Cbarrh Extension Society of tb
jcujuuibi r.piscnTi psnrch to Frank,
lln T. ttrtf ftth. W. TO ft. t. 1 and all
i H,2- SteI Add. to Eaat
Portland: alao a u U 6, . B. 107,
Stttbens' Add. tn Eaat Pnrtl.nH
10
B. K. Johnson and wt. tn rwrri"n
Waller. Ms. H L. 7, B. 7. Paradise
8prlngt Trae
Edna S. Morriiwn to U. A. K. Ashley.
10.47 acre beg. at an Iron pipe on the
8. aid of the R-W of 5r. Water
Powr Ry. Co.. aald pipe being
S8 02 ehatna eaat and 16.742 chains
aouth of NW. cor. of the I. U. O. of
Adlson O. Dunbar and BJather Ann
Dunbar, ee. 26. 27, 84. 85. la T. 1
N., R. 3 B. of W. it...
Orral Douglaa et al to Jimn F. Samp
wf.. H U U, B 1, Lowell
Add
TV Joseph A. Strowbrld 'Batat'e Co.' to
J- H Smyera, U 8. 4. B. 6.-Brrol
neigh ts
Katberine M. Borer and hna. to j 'hI
Sbanbarker. und. H int. la and to
U 13, B. a. Overlook
Sheriff to Mary L Farnam, L. 4 B.
60, Irrtngtoa
A. J. Bnigjrrr and wf. to John Leaser.
U 1. B. 07, R. C. Park
E. O. Hill and wf. to Nellie D. Payne.
L. 12, B. 8. Willamette
Ernest Nelson and hua. to A. W.
Wbealen, L. 4. B. 8. Portland High
la nda
Gertrude Hunter and has. to Ellta
beth Truman, land beg. on N. line of
Kelly are. at lnteraectloo with W.
10
10
2TO
400
10
B.640 1
10
10
10
nne or ureenwood are...
10
Sterling Joaepb Truman trvl wf to Lli
xl Truman, land br. 200 ft.' N1t. of
SW. cor. of W. line of traet: be, on
X." line of KellT are. at Intersection
wilh W . lire of Greenwood are
Earl Richard Truman et al to I.lnl
Truman, land bea on X. line of Kelly
are. at Intersection with W. aide of
Greenwood are
Sheriff to O. I,." Hattebeir, L. 11. B.
1"0. Laurelburat a
L. -H. Wood and wf. to John UoatuU L.
13. B. 0, Burrge Tract
Sheriff to Albert B. Pen-era (Aaalsned
Xot. 7, 1817, to P. Rfljferone). L
6. 8. B. 11. Southern IVrtland
Jacob Ilambach and wf. to Lou Ine Red
mond. L 7. B. 69, Portland City
Homestead
Theo. B. Wlleor and wf. to Wlloox In
Tearment Co., L. 7, 8, B. 45, Port
land D. A. Hatfield and wf. to John H.
Marlel. I,. 7. B. 25. Senera Add
D. A. Hatfield and wf to game. I.. S,
B. 4, dole's Add. to "East Portland...
Mat tie H. Richard and hna. to John
H. Marlels. L. 28. . "A". Ports
mouth Villa Extended
Bruno P. John and wf. to N. 8. Nehl,
all X. 85 ft. L. 1. B. 2. In mibdlTlalofi
of tracta 1 and 4. Frnwood
Bruno P. John and wf. to Rama. L.
I. 4. and thaS.Uk. &. B. 11.
1.810
10
10
10
10
10
Blacklatooe'a Add,
Henry Kerbs and wf. to Ed Blttner
10
and wf., L. &, 6. B. 14. Hollyrood
Add
Pad fie State Fir Inaurajic Co. t
Th Iroquola Oo.. L lO, 11. B. 44.
Sellwood
BOYS FIND THEY CAN
DANCE WITH GIRLS BUT
CANT GET THE
Oregon Marine Writes of His
Experiences With the Peo
ple in a Foreign Port.
The navy lecrulttng officers have
received a letter from one of their
own men who is now on duty aboard
the U. S. S. Pueblo "somewhere In
the Atlantic' He is Lowell O. Moul-
ton. who. on the day war was de-
clared by the United States, April 6,
1917, left his home in Tillamook and
came to this city where he entered
the national service In the navy.
Young Moulton writes:
"The mail leaves for the States
today, so thought I would drop you
a line. I am getting along fine, and
was in port recently where I met
the Presbyterian minister and his
wife and wentx to dinner with the
The good lady had home
made
cookies. Say. they were good!
"There are only about 16 people in
this town that speak English, and
this is' a largo place. It is humlllat-
ing to not be able to talk the lan
aruae of these people, as they try
hard to be nice and kind to us. We
can dance with the girls, but can't
understand their lingo.
"The captain Just passed and said
we rot second olace In our tare-et
practice. I think I can make the
large one in our next practice. My
gun trainer is a boy named Bob
Morris of La Grande, Or., and he
certainly knows the business!
"It is rolling some tonight and the
boys are playing a couple of guitars
and the old home songs. It makes
somn of us homesick, but w ifnn i
expect a furlough until the war Is
over.
"The longer I'm with the navy the
better I like it. I am bartering, now,
and have more time to myself. 'Only
four pages,' tne censor says, so I will
close. Lowell O. Moulton, U. S. S.
Pueblo, U." S. N., care of th post
master. New York city, N. Y."
Hungry Coyotes Snap
a . , 11 m
AT. A 11 LnTTlfini IP I 1 TP Q
-' ".VViiWWlAW -i- Al VJ
Sallna. Kan. Nov. 10. Starving
rtivniM iti.it niiTflt iirf nf m.in .,,.1
tomobiles are the latest menace tr. mo-
torists in Western Kansas, according
to K L. Petit, a prominent farmer liv
ing at Brookficld, near here. Petit
brought a carcas of a large wolf to
this city to verify his story.
According to Mr. Petit, this partic
ular animal rushed at his car and bit 1
viciously Into a rear tire.
Ohio Growers Hold
Wool for an Advance
Wheeling, W. fa.., Nov. 10. Wool
growers and farmers of this section
and Eastern Ohio are storing their
wool and holding It for higher prices,
in spite of the fact that more than 70
cents a pound, the highest price in his
tory, is being paid. It is the expecta
tion that the price will reach $1 a
pound. Only a few years ago wool sold
here at 18 cents.
To keep neckties smooth an inventor
has . patented a press that also
stretches them Just at the place where
theyars wrinkled, ths most.
LINGO
Hellish Waste A
Front Seen at First Hand
Jeffery Famol Sees Dreary District Where Briton's Sons:
Lie Buried Blossom Forth
Shrine for Patriotism's Devotees.
By Jeffery Famol
if ii . .n.- - u. uvu - i 4 I
' "ttexy;k Tribune i
In rne aeranrwnjtng artlrle. Jeffery rarBol. ;
celebrated English -norellat. relate, hi. lm-J
preMloua of a visit along tbe Somme froot.
ON Wl
puddl
ever
WB went, splashlnc thrc-ugh
DiidAU.. Hr,r.Ina: In mud. anJ
we went my boots and
,72. Zl vir I
my uncomrorxaDie neimei ,
heavier, while in the . ! Mairle. and beyond, the school house, -in
the earth below and in the air , The other- hQVM ftnd cotU. r-.
about us was the auiver and thunder j . .r
of unseen guns. As ws stumbled ..
inrougn uifl muuay acsoisiiun i
held wretched hovels wherein khaki i
clad forms moved, anJv from one of
these damp and dismal structures ai
merry whlstHng issued with hoarse
laughter i
On we tramped, through rain and
mud. which, like my helmet, seemed :
to grow momentarily heavier.
"K." said I. as he floundered into 1
a shell hole, "about how heavy did
you say these helmets were?-
"About a pound." said he, fierce-,
eyed. "Confound the mud!"
Awv fn nn, left nirh In air a
puff of smoke appeared, a pearl gray
fleecy cloud; and as I. unsuspecting,'
watched it writhe into rantastio
shapes, my ears were smitten with a ;
deafening report, and instinctively I ,
oucaeo. 1
auction "They're '.
yonder. I expect,
her.' Yes, they're ,
hand in airy introduction
searching the road
An. mere goes anoiner xe- j ,
trying me roan yonaer. nui - ,
the trench in .with you!"
I am free to confess that I entered
that trench precipitately so hurried
ly, in "fact, that my helmet fell off.
and as I replaced It I was not sorry
to see that this trench was very
I lie uvivic a
took Beaumont Hamel. As we went
I noticed many things-clip, of cart-
-, i i - l--,!.. t i (.,,. i
ridges, unexploded bombs Lewis gun
magazines, parts or a oroKen macnine
gJ and 'various odd, and end, of
accoutrements.
"Where British Charged I
In some places this trench had
fallen in because of rain and other I
things and was almost Impassable. I
wherefore, after much climbing and i
srjlashlnir F. suKested we should
climb out aealn, which we did forth
with, very moist and muddy.
And thus at last I looked at that
wide stretch of country across which
our men had advanced unshaken and
undismayed tl rough a hell the like of
1 which the world had never known be
fore. And as I stood there I could
almost see those long, advancing
waves of khaki clad figures, their
ranks swept by the fire of countless
rtfles and machine guns, pounded by
high explosives, blasted by withering
shrapnel heroic ranks, which, rent
asunder, shattered, torn, yet swung
steadily on through smoke and flame,
unflinching and unafraid. As if to
make the picture more real, came the
thunderous crash of a shell behind
us. but this time I forgot to duck
Far in front of us I saw a nugj
puff of smoke, and as it thinned out
beheld clouds of earth snd broken
beams that seemed to hang suspended
a moment ere they fell and vanished.
After a moment was another puff of
smoke farther to our right, and be
yond this another.
"A battery of heavies," said F.
Even as he spoke the four puffs
burst forth again and. upon exactly
the same ground.
At this Juncture a head appeared
over the parapet behind us, and after
some talk with F. came one who
tendered us a pair of binoculars, by
I wnoBe
aid I made out the British
new lines of trenches which had once
been German. So I stood, dry
mouthed, to watch those huge shells
exploding upon our British line. Fas
cinated, I stared until Fs hand on
my arm aroused me, and returning
the glasses with a . hazy word of
thanks, I followed my con.panlons.
though often turning to watch the
shooting, which now I thought much
too good, . "
Debris of Battle
And now we were traversing the
great battlefield where, not long since.
1 so many of our bravest had fallen
that Britain might still be Britain.
Even yet. upon its torn and trampled
I surface I could read something of
I the fight hers a broken shoulder
I belt, there a cartridge pouch, yonder
1 a stained and battered coat, while
I everywhere lay bombs, English and
I German.
"If you want to see La Bolselle
properly we must hurry!" said F., and
off we went at the double, with K-'s
long legs striding beside him, but as
for me, I must needs turn for one last
look where those deadly smoke puffs
came and went with such aisrul regu
larlty.
' The rain had stopped, but It was
three damp and mud spattered
wretcnes wno ciamoerea oaca jnio m
I walling car.
"K.," said I. as we removed our
oumbrous headgear, "about how heavy
do you suppose these things weigh?"
"Fully a ton. he answered. Jerk
ing his cap over his eyes and scowl-
ingly accepting a cigarette.
Very soon the shattered village was
far behind and we were threading a
devious course between huge steam
tractors, guns, motor lorries and more
guns. We passed soldiers a-horse and
a-foot and long Bt rings of ambulance
cars: to right and left of the road
I were aruwery parun ana rcsi rmp
that stretcher! away into the distance
I , .,. nmhr- nf It..
ubiquitous motor lorry with many
tnr wnecien . irsciors lor ine mg
Kn'- vv e sped past nunoreds or
horses picketed In long lines; past
countless tents smeared crazlly in
various colored paints; past swamps
knee deep in mud, where men were
taking down or setting up other tents.
Alrplans Squadron Under 7is
On we sped through all the confused
ordter of a mighty army, until
chancing to raise my eyes aloft,
beheld a huge balloon that as
watched mounted up and up Into the
air.
"One of our sausages! said F.
gloved hand waving. "Plenty of 'em
round Iter see, there s another in
that cloud and beyond It another."
So for. awhile I rode with my eyes
turned upward, and thus I presently
saw far ahead many airplanes that
flew in strange, eigzag fashion, now
swooping low, now climbing high, now
twisting and turning giddily.
"Some of our 'planes under fire."
said F. "You can see tbe shrapnel
bursting all around 'em there's the
smoke we call em "woolly bears.'
Won't see any Boche 'planes, though
rather not!"
Amid all these wonders and mar
vels our fleet car sped on. Jolting
and lurching violently over rats, pot
holes ana the like, until we cam to
8 deep and narrow. As we progressed. ' u,nf-, P,ckd mjr amonr
.,, v ' Xt i.rt i l this flostam I turned to take up a
m. K T-Yorn ul th.; '
i r.aa Deen our oia irom n
longSomme.
in Future as National
I pert of the road where many men .
I ... 1 L . At .
"ic riisssni Willi UIV HUU
and here, on either .Id. of the hlcn-V
way. I noticed many (rim looking
heaps and mounds utly, ehapeles
dumps, depressing in their Very hidet :
ounness. Beside one such unlovely .
aump our car puuea up ana r..-
Slved finder point ma;, announced:
. "The church of La Bolsella Thar
hD von hevon w.. onea tha
pUce onp Qet w vlu
arunn thin wav" '
8 . i ' . .
J"""""T"ry " . ,f
Obediently I followed whither hs
led. nothing speaking, for surely hera-
WBB matter beyond words. Leaving '
the road, we flounder xl over what
seemed like ash heaps, but which
l h
reinforced by concrete and steel,
Plates. Many of these last lay her,.
and there, awfully bent and twisted.
bul of trenches I saw nons sajs a
few arJa ner nd 'B? nl!ed
i..ui1U.i.i cuiu, w.
indeed, a place of horror a frlght-v .
ful desolation beyond all wordaC,
Everywhere about us wers signs' of "
dreadful death they came to one In;
the very air. In lowering heaven and
tortured earth. Far aa the eye could
ured e
:h lh
..v, r
great shell holes so close thst theyt;
broke into one another and formed'
horrid pools full of shapeless things
- -- x
. v t . ?
Across the hellish waste .1 went
cautiously by reason of torn and'
twisted tangles of German barbed
wire, of hand grenades and huge'
shells, of broken and rusty Iron and
steel that once were deadly machine
. - - ,A . - . e
" 4 . i , luu,:"
c.r,a.mb.15f. 1V . a" rl mUf J?m
waist wui i iibu l ii v uajruutu
...t. ih.i I
, ---- -- " " . " " " .
hand, -Hh the major of ths.
:,: ' . -.I v." ,7.. r
of books. Then, side by side. w'
came to the battery four mighty'
howitzers that crashed and roared;
and shook the very earth with each ;
discharge, and whose shells roared.
through the u1r with the rush of
dozen express trains.
Following the major's directing
finger, I fixed my gase some distance-
above the muzzle of the nearest gun , '
and, marvel oft marvels, beheld that,
dire messenger of death and ds-ir
struct ion rush forth, soaring upon Its
way up and up, until it was lost In
iiouu. iime aiter lime a saw ine
nuge shells leap skyward and vanish r
on their long Journey, snd stood thus
lost in wonder, and as I watched I ;
could Tint hut rmarV fin iKs Mr1
and dexterity with which the crews' '
handled these monstrous engines. " - -.
Civilians Become Good Ouansn
"Yes," nodded the major, "strange,
thing is that a year ago they weren't,1
you know guns weren't In existence, '
and the men weren't gunners clerks: '
an all that sort of thing, you know ... .
civilians, what?" J:
'They're pretty good gunners now
Judging by effect." said I. nodding
toward the abomination of desolation" .
that had once been a village. ' .
iiii-i, nuuuru ins major, cneer-,,
TY. . 1 . -,
ily. "Used to think It took seven .
ong years to make a gunner once'
do It In six short months now! Pretty
good going for old England, what? .
low about a cup of tea in ray due-
But evening was approaching, and.":
having far to go, we had perforce ta
reruse his hospitality and bid him a- .
rnlllrtBtlf mrsA Kv
. Aw,sb k ioo m peep Ml I u v r. -
mln Pm I r " aM ti mnA ai.vlnv
cheery adieu, vanished down hlss
. . . . .
Terr minutes' walk along the road -
mrA hafn, , . m .... , Jt . . -
and beyond It another uncanny hills,
seared and cracked and sinister, upj-
into whose yawning depths I gazed
in awestruck wonder so deeo. so
wide and huge of circumference. It
seemed rather the result of soma Tl-
tanlc convulsion of nature than ths
handiwork of man. I couM lmaaina
the cataclysmic roar of the explosion
the smoke and flame of the might '
upheaval, and war found for me yet
another horror as I turned and de-
scended the precltous slope. -
Row, as I went. I stumbled over 8,"
small mound, then baited all at ones,
lor at one ena or this was a very
small cross, rudely constructed and
painted white, and tacked to tMs a,
stlrp of lettered tin. bearing a name,
and number snd beneath (hot th '
words, "One of the Best." Bo I took
off my hat and stood a while beside
tnat lonely mound of muddy earth
ers I went my way.
H1AVIT Altp 1iim1i,j -
mrougn ine waste, and presently on
either side of the way I saw other
such mounds and crosses, by twos and
threes, by fifties, by hundreds. In long -rows
beyond count. And looking
around me on this itrurr r -.
knew that one day upon this nlaest
of horror grass would grow and flow-"1
ers bloom again; along the now dss-",
olate and deserted road people would
j hit., uumviv-
" " -m v MMUU KaVKlIfY
wouio Become to ail Britons a holjrf
place, where so many of our best
and bravest lie, who, undismayed. ' -have
passed through the portals of
death into the fuller, greater, nobler
living.
Full of such thoughts I turned for
one last look and then I saw that the.
setting sun had turned each ons of,
these humble little crosses Into things ,
of shining glory.
Pain, Pain, Pain,
Stop Neuralgia
Rub nerve tortufe, pain and
misery right, out with
"St. Jacobs Oil."
Yon are to be Dltled but remember .
l. , . A. . .-n 1 4 .Art . , -A m9A n.lll lfl I h t.
easiest thing In the world to stop.;.
Please don't continue to suffer; It's so .
needless. Get from yor druararlst
small trial bottle of "St. Jacobs Ouj . ,
pJUr A IllUC. I yvui ii.hu uu
rub the "tender nerve" or sore spot-
and Instantly yea. Immediately airf
pain, ache and soreness is gone. .
"St. Jacobs Oil" conquers pain It 5
Is perfectly harmless and doesn't barn
gives renex so quiciuy. ii nTtr uui
to stop neuralgia pain ' instantly,..;
whether in the race, neaa or any part t
a of ths body. Don't suXfsrl
1