'THfc OREGON SlTNDAY JOUKNAL, PORTLAND,, SUNDAY-MORNING, MARCH 21, 1823.
Taxation Problems
Multnomah county taxation for past 20 years reviewed. Dif
ficulties created by tax limitation law discussed. Assessor Reed
presents facts for the consideration of every citizen.
-" all who are tmaruua m uuum prob
, lrm uuJ mod lovernment," to tue hi WfmU,
. .. n M lt.
Uonntr lw rarnirj r-. ivaea iwrewiin pre
mtt Uw fintt of two erUelaa wttinc forth th
m tiiaH n th.l. cnnfrntlt. tMtv in Orcm. rnn-
unitiM.
By Henry E. Reed
Uaantjr
A NUMBER of persons with whom
I have recently discussed the rapid
rise In state and local taxes In Oregon
have asked me to write this article
sketching- present tendencies, the effect
upon cost of government of acts of the
legislative assembly, the operation of I
.the S per cent tax limitation amendment;
to the constitution, and any other facts
that might enable them to form an in
dependent judgment or me situation.
nKsBV 4i.er1w PAnfflrn At tYl4 rTaOUflt
Ing tax rate, which affects everyone,
whether employe r or employe, whether
4mrrtm rfi,a Hi, lilting Or hunfFOJoW.
HIGH TAXATION PROBLEM
The city dweller finds the taxes on
, his home Increased 20 per cent In a sin-
g1e" year without any change in the
assessed valuation ; the farmer in the
eastern and western, nectlons of the
county, struggling to make a living off
few acres, is con f ran ted with the same
condition : and it Is ,the same with in
vestors who put their money Into office.
(tors, apartment and residence property
In expectation of a reasonable net re
turn. With all of them two questions
naturally arise:
First, can there be any relief from
the burden resting upon real and per
sonal property without impairing the
functioning of government?
Second, since re I and personal prop
erty now assessed are bearing all the
.taxes they can stand, can a more equit
able system of taxation be formulated?
In what follows an endeavor will be
mads to answer these questions.
TJBINO two decades
lit the past 2ft years, upwards of $109,
006.000 has been levied In taxes upon the
property of Multnomah county as a
whole. It Is to be admitted " that ex
penses of government will normally in
crease from year to year, and with them
taxes, unless relieved by revenues from
other sources. But the public has reason
to expect that there will be some sort
of stability to the levies. This has not
proved to he the case. In only five of
the 20 years have the total taxes levied
In the county shown a decrease. In the
ether 16 years there have been Increases.
In two years the Increase was less than
i per cent; In one year it was over 5
and less than 10 per cent ; In five years
It was over 10 and under 20 per cent ; In
four years It was over 20 and under 30
per cent;' In one year It was over 30 and
under 40 per cent; In two years it was
over 40 and under 60 per cent. In the
10-year period the total taxes extended
upon the county tax roll have increased
1091 per cent, while the population has
Increased about 250 per cent. In every
part of the county the levies extended
upon the 1919 roll were largely in ex
cess of those extended upon the 1914
roll.
In Portland the increase is 60 per cent :
In Gresham 53 per cent ; In Troutdale
, 120 per cent ; In I'arkrose school dis
trict 119 per cent : in Munson school
district 65 per cent; In Gilbert school
district B0 per cent ; in Orient school
district 98 per cent ; In Seappoose school
district 68 per cent ; In Hlllsview school
district 80 per cent. And so it goes,
whether one's Investigations take him
to the cities, the suburban home sections
or the farm and gardening spots In the
hills.
TAXPAYERS ATTITVDE
. At the outset of any discussion of
government two things should be borne
in mind, one being the attitude of the
people toward the payment .of taxes,
and the other being the attitude of those
upon whom the law fixes the responsi
bility of levying taxes and spending the
money. For the people It can ne said
that the vast majority of them cheerfully
support government, and are willing to
pay their fair proportion of the taxes,
only desiring to be assured that the
levies will not be In excess of legiti
mate requirements and that the money
paid into the treasury will be intelli
gently and. profitably expended. The
percentage of taxpayers who sit up
nights scheming to beat the exchequer
Is small. They are few. Indeed, who, in
rendering their accounts to the gov
ernment, care to qualify under that say
ing which; John Locke of England, over
200 years ago, attributed to a shipping
master : "God forbid that a custom
house oath should be a sin."
'Therefore, it must be manifest that
tit people, even though they complain
wh'en they receive their tax bills, can
be brought Into hearty accord with the
government. If the government In Its
turn will play an open game with them
and let them understand fully what It
Is doing.
REGARDING OFFICE HOLDERS
For the tax levying and spending of
ficials it may be suggested that they
- are not so bad as they are reputed to
tee. The idea I have in mind was re
cently expressed by a New York writer
who said: "Office holders will spend
. as much money as they believe is good
- for their political health ; they must be
' credited with using: much more dlscre-
' tlon and courage In denying requests
than Is generally evident among private
"" IIIIWMIillllll mMIM
EX-SERVICE MEN
Absolutely free scholarships are now available in the following courses:
Automobile and Tractor. ...... . .$125.00
The above schools are operated on a National Standard basis, with best of
equipment and superior instruction. The rates indicated are less than the
actual cost of operation.
Call upon or write vDiv. A
The Y. M. C. A. Department of Education, Portland, Or.
Bring or send this clipping.
citizens who feel but fear to express
their opposition."
The office holder may be a bit liberal,
if not radical, when he Is a candidate,
but after he Is elected the responsibili
ties of his position tame him to con
servatism. It is very true that when
committees and push clubs demand of
him this or that expenditure ho will fre
quently be swayed by what he analyzes
as public sentiment, but which is In real
ity nothing but government by clamor.
He will often , bow to the shifting but
transitory opinions of the crowd, in
stead of forming his own Judgment and
following it When all this is said, the
fact remains that the matter of levies
Is very largely in the hands of the peo
ple themselves.
TAX LIMITATION -
One of the aspeots of the tax question
which la continually bobbing up Is the
tax limitation amendment to the consti
tution, adopted in November, 1916. It
was designed to limit the amount of
taxes levied in any unit of government
in any year to a specified Increase over
the levy of the preceding year unless the
electors approved. While it has not done
all that was promised for It when It
was pending. It has been productive of
good. At the special session of the legis
lature last January', a repealing measure
to be referred to the people was de
feated. Since then the Portland Munici
pal Service association has started a
repeal movement.
Commenting upon these attacks upon
the enactment one of the Portland news
papers recently said that until the
clamor for repeal spreads to those whose
pocketbooks bear the burden or gov-
ernment It would not believe that public
sentiment is weary , of the law.
WHAT IS A TAXPATERI
Here arises the question of who and
what Is a taxpayer. If by the sentence
quoted above It is meant that they only
are taxpayers who pay their money to
the tax collector and take receipts, the
number of taxpayers must be relatively
small. Everyone pays taxes In some
way or another. Nobody escapes taxes.
The person who rides to and from his
work on the street cars pays, through his
fare, his portion of the taxes assessed
against the Portland Railway, Light &
Power company. The office building
tenant pay through his rent his moiety
of the taxes levied upon the capital rep
resented by that building. The automo
bile owner who now pays the .state
license is a taxpayer, even though his
name no longer appears on the tax roll.
Taxes are a part of the cost of produc
tion or operation of every line of busi
ness and he who pays them to govern
ment must have them back with interest
and profit. j
EVERYONE QUALIFIES
One does not need to have his name
on the tax roll in order to be a tax
payer. All that is necessary is for him
to be born into the world and the wheel
begins to turn and keeps turning until
he is laid away In a taxed coffin. People
generally do not understand the Inci
dence of taxation. If they did they would
not be so eager to vote taxes, regard
less of merit, on the theory that the
other fellow the fellow whose name is
on the tax roll foots the entire bill. Ho
who so happily passes the buck to others
when he votes new taxes, finds the buck
passed back to him In his food, his rent,
his clothing, his amusements, and all
other things that make life In this world
such a continued round of pleasure.
There Is no one so much in need of in
struction on the subject of where taxes
finally land as that familiar subject of
th cartoonists the, comical little chap
with the stubbyvmustache, raklshly set
cap, and checked trousers, usually
labeled "The Common People."
TAXATION TREKD UPWARD
It has been said, also, that the experi
ence of the past three years has not
furnished a fair test of the per cent
(.imitation provision ; that the times have
been abnormal and the costs of every
thing very high, government included;
that the cost of public service in every
department has risen out of all propor
tion to the normal scale of Increase,
and the time will come when, this cost
will fall again. In answer to this, it is
to be conceded, of course, that the world
war brought its train of abnormally high
prices, and that these will in time recede
in some degree. It should, however, be
borne In mind, as the economists have
pointed out, that the world has reached
a new price level, and that whatever
may be the future movement of prices
we are not going back to the pre-war
status.
Aside from war conditions and new
price levels, the increased cost of gov
ernment may be traced to other causes.
It Is because that long ago the popular
concept of government as a big police
man standing on a street corner with a
club In his hand and a gun in his hip
pocket gave way to something entirely
different and more elaborate and costly.
Cost of government began climbing
throughout the world 35 years ago, when
there was no war of any consequence,
and when people had lulled themselves
to sleep with the idea that the four year
conflict between the North and the South
was the last word in wars, and that
nothing like It could ever occur again.
INCREASE ANALYZED
The upward trend in taxation Is tersely
T
Vulcanizing .. ....... ... . ... . . .
Bookkeeping . ... . . . . . m .
Stenography
Private Secretary. ..... . . . . . . ...
Radio Telegraphy ........ .,...
Elementary School for Menu,..
Electrical Engineering . . . ... ... . .
College Preparatory.. . . . . . .
s a r ,. t . ... .... .. .... , -
SMlPORTflANDj-
J j 1 "" ' i in'r n' i iir 1 1 ' i ''!" f Y'pM"))Ssitt)U)l)li!!WWi)mi!ieim
' i.-' v ..'-,
" '?r ill' - -
1 -z Ji 4?m
I : s&!3 Vif; I
Peninsula Park and the adjacent residence section In northeast
stated in a report published in 1914 by
a Nebraskan revenue commission, from
which I quote as follows :
The increase of taxes shown in these
tables is peculiar to Nebraska. Since
about 1885vthere has been a marked
increase in state and local revenues
throughout the country and. in fact,
throughout the western world. This
growth has been especially marked dur
ing the last dozen years. On every hand
the complaint is made of the increasing
burden of taxation. For a quarter of
a century writers on public finance have
called attention, sometimes with alarm,"
to the growth of public expenditures.
In the main, however, this increase is
looked upon as a natural growth. The
functions of government have been con
stantly widening; all the old services
are continued ; new ones are constantly
being undertaken, and new and old are
being conducted on a higher plane than
formerly. Citizens are no longer con
tent with mere room and convenience,
but demand something of elegance in
their public buildings. They are no
longer satisfied that their duty is per
formed toward the unfortunate wards of
the state by providing them shelter and
food, but Teel impelled to make use of
all the methods of modern science to
remove their abnormalities and restore
them when possible to the usual paths
of life. Such expenditures, so far as
they result in reformation and restor
ation to health, aside from humanitar
ian considerations, are properly held to
be justified by their economic results.
The same is true of the recent tremen
dous increase In expenditures for educa
tion. There ls.no intention of placing
education on a merley utilitarian basis,
but such expenditures are in large part
directed toward the development of those
physical and Intellectual powers of
youth upon which industrial prosperity
must rest. They are, therefore, looked
upon not merely as the satisfaction of
a claim which the individual has upon
society, but as an Investment from which
society secures a return in numerous
ways. There is the same sort of justi
fication for expenditures for the preser
vation of the public health and numerous
other activities which directly or in
directly add to the producing power of
the people.
SECOND INTERPRETATION
In less elegant language, but very
much to the point, a speaker at the
New York, state tax conference In 1915
said :
We want every new government fad
that anyone is willing to suggest. We
are everlastingly frothing at the mouth
over some new plan that some person
with plenty or oratory or influence as
serts to us is absolutely good, will make
us either quickly rich or reduce the time,
the effort, the danger or the drudgery
of labor. The moment such a man
comes along, he has a ready audience
and an enthusiastic reception. The
working man, on the one hand, is to
have better wages and shorter hours,
and the capitalist is to get greater effi
ciency and increased dividends. All you
need is to pass some statute, create
some new theory of economics, enforce
the theory at the other fellow's expense,
and these results (higher taxes) will
presently follow.
During the seven years I have been
55.00
85.00
85.00
125.00
85.00
85.00
150.00
125.00
FFLOM
THE
assessor- of Multnomah county there
have been times when I 4ad hoped to
see taxes strike something of an even
keel. But I do not entertain any hopes
along that line now. Expenses of state
and local government are going up with
no sign of a stop. I am merely wonder
ing how long people are going to Btand
for the increasing burden that falls on
property taxed under our ad valorem
system and at what point in the ascent
they will decide to sit In the game and
ask for a new deal. When they do take
a hand. It will not necessarily follow
that government will be Impaired or
its cost reduced ; It may mean that a
different method will be devised . for
dividing up the burden. Time was In
Oregon when people scrutinized the ex
penses of government and demanded to
be shown.
That time seems to be past, but it
must come again with the back swing
of the pendulum. There seems to be no
general Interest in the conduct of gov
ernment, at least no organised interest,
though there Is Individual grumbling
when tax bills are rendered. At that,
there is less complaining in Portland
with the tax rate at 36.8 mills than there
was a dozen years ago with the rate at'
14.2 mills. For years, the amount of
taxes levied and the grand tax, rate
have steadily climbed without mors than
passing protest from anyone.
15 STATE AND C0U5TT
It may be of interest here to note the
grand tax rate for Oregon at large and
separately for Multnomah county on
each assessment roll since 1906. This Is
calculated by dividing the assessed valu
ation for each year Into the total levy
of taxes and is as follows:
Stat at Multnomah
Large. County.
State- Mills: MiUi:
1006 17.50 15. 3S
190T 14.eR 13.84
11108 18.95 19.42
1909 17.21 17.48
110 17.94 21.21
1911 21. SI 23.80
1912 20.23 21.30
1913 24.18 26.20
1914 . . . 22 41 22.53
1915' 23.62 24.67
1916 25.05 26.60
1917 24 93 , 27.70
1918 25.98 29.80
1919 35.62
The state rate on the 1919 valuation
has not been officially computed at this
writing, but It will be higher than in
1918.
MEANING OF TAX LIMITATION
Coming back to the tax limitation
provision of the constitution, I submit
that this enactment separates Itself into
five major propositions, as follows :
1 That unless authorized by a vote
of its electors, neither the state govern
ment, nor the government of any munici
pal subdivision of the state which is
vested with the power to levy a tax, shall
in any one year so exercise that power
as to raise a greater amount of money
for purposes other than the payment of
bonded debt and Interest thereon than
the amount raised for similar purposes
In the preceding year, plus per cent.
Z That when a levy above the per
cent limitation is authorized by the elec
tors concerned. It Is good for one year
only, and la not a continuing levy.
3 That when a levy above the per
cent limitation Is authorized In any year,
such excess must be excluded in deter
ing the base for the following and sub
sequent years.
; 4 That any levy made contrary to the
constitutional amendment is volV but
the issue is between the authority mak
ing the levy and its taxpayers.
6 That all levies for the payment of
bonded debt and the interest thereon are
excluded from the limitation.
REASONABLE INTERPRETATION
The foregoing is a reasonable interpre
tation of the the tax limitation provision.
The legislature seems to have adopted
similar construction when in 1917 it
passed the law (chapter 150) defining the
manner in which elections to exceed the
S per cent limit may be called and held.
In cases where it is deemed necessary
to increase state taxes above the 6 per
cent, the enforcement law (chapter ISO)
specifically provides that the state tax
commission shall take the initial steps
for an election by filing a proper certifi
cate with the secretary of state. The
state tax, commission did. indeed, follow
this procedore in its certificate f Ued
September 17, 1918, where in it recited
that It was "necessary to levy an amount
of state taxes for the fiscal year 1919
larger by $940,000 than the amount lim
ited by the constitution." It is worthy
of note that the tax commission asked
for. the increase for -one year and not
for an Indefinite period. The proposed
tax was voted down at the state elec
tion in November. 191S. j
E5ACTMEXT8 QCESTI05ED
If the tax limitation amendment mean
Portland as the bird man sees tt
what It appears to say. and if chapter
160, laws of 1917 supplements and en
forces it, then some of the enactments of
the legislature since the amendment went
into effect are open to serious question.
In what follows two things should be
remembered r First, that and Increase In
any year above the 6 per cent limit is
for one year only ; second, that when the
limitation amendment became effective
in December, 1916, It automatically fixed
in every taxing district as the initial base
for all subsequent levies the amount of
money raised upon the 1915 valuation for
purposes other than the payment of
bonded debt and Interest thereon ; third,
that under the Initiative and referendum
provisions of the constitution,, the people,
through the referendum, may pass upon
all acts of the legislature.
BT WAT OF EXAMPLE
At the 1917 session, the legislature
after wrestling long with the newly born
tax limitation, passed and referred to
the people an act authorizing the ex
penditure of $400,000 for the building of
a new penitentiary. It was provided that
the money was to be raised by taxation.
J 100.000 each year for four years, and
the proposed expenditure was excluded
from the tax limitation provision. Now
here is the problem : If an act author
izing a tax for a series of years or an
indefinite number of years is excluded
from the operation of the tax limitation
amendment, Is referred to the people
and by them adopted, is the tax so voted
a continuing tax for a series of years
or for an indefinite period, as the case
may be, or Is It for one year only? If
It may be effective for a series of years
or for an indefinite period, what Is the
meaning of that phrase In the 6 per
cent limitation amendment which says
that no taxing authority, the state in
cluded, may in any year so exercise Its
power of taxation as to raise for pur
poses other than the payment of bonded
debt and interest thereon a larger
amount than the amount similarly levied
In the preceding year, plus per cent?
ISSUE 18 RAISED
To what extent is the state controlled
by chapter 150. laws of 1917? Granting
for the sake of argument that continu
ing levies may not be authorized under
the limitation amendment but mav be
under the Initiative and referendum,
what becomes of the fi per cent limita
tion amendment? These questions could
not arise under the penitentiaries act, as
It was defeated by the people In June,
1917, but they can arffee with respect to
actt submitted by the legislature of 1919
and adopted on June 3, 1919, and acts
submitted by the special session of 1920,
and to be voted upon at the election on
May 21, next.
The acts submitted by the 1919 regu
lar session and approved by the people
June 3, 1919, wtych authorize annual
taxes for Indefinite period, and excludes
them from the tax amendment are those
providing for two-tenths of a mill for
soldiers, sailors and marines, and one
mill for market roads. The market road
bill excluded, also, from the limitation,
any tax levy made by counties for mar
ket roads to match a probable appor
tionment from the state market road
fund. In both these cases, the first levy
was made upon the 1920 valuation. The
levies authorized by the 1920 special ses
sion, and to be voted upon May 21, all
of which are for more than one year, and
all excluded from the .per cent limit
ation, are the roilowing : (l) Tax for
the University of Oregon, stabs normal
school and Oregon Agricultural college;
2) Additional tax for soldiers, sailors
and marines ; (S) Two mill 'tax for ele
mentary school a
INTERESTING QUESTION
Here an Interesting question presents
Itself. If the state may, with the ap
proval of the electors under the refer
endum, authorize a continuing tax for
market road a or any other purpose, and
exempt such tax from the operation of
the. tax limitation amendment, what is
tp hinder a county, city, port, school
district or other governmental agency.
ffron doing the same thing with the ap-
proval of its voters? Nothing, that I
can see. All governments, state and
local, are subject to the tax- limitation,
or none ia The tax limitation applies
to all of them ' in the same way and
in the same degree. What Is permitted
to one is permitted to all; what is for
bidden to one Is forbidden to all.
The fact is that the voters of the city
of Portland have, since the adoption of
the tax limit amendment, so amended
the city charter as to authorise con
tinuing levies. On June 4, 1917, by tbe
adoption of what is now section 291 of
the charter, the voters authorised a. tax
of four-fifths of a mill for. parka and
playgrounds. On JXovetnber M. 1919.
by the adoption of section 190-A of the
charter, they authorized an additional
tax of three mills for the general fund.
CITT FOLLOWS SUIT
Both of these taxes are annual levies
and . both are expressly exempted from
tb tax limitation amendment. They
are la the came clan with the continuing ,
taxes for market roads, voted "Try the
state at large, with this exception, that
the market roads tax ia a statute and not
a constitutional provision, while the
city taxes are charter provisions and
not ordinances. The city la proceeding
upon the theory that the three mill levy
authorized, November 13. 1919. Is for one
year only, and that if it desire to col
lect this tax upon the 1929 valuation It
must again go before the people for a
further mandate. But if the people of
Oregon have acted legally in voting a
continuing tax for market roads, the
people of Portland have acted legally in
voting a continuing tax for the general
fund, and the city government will not
be compelled to ppeaV again to the peo
ple for authority to levy the additional
three mills.
LEGISLATIVE IMPOSITIONS
UPOIf COUNTIES ,
A little further on I will nresent some
more " facts . touching the relation be
tween the tax limitation and county
levies, but for the present will call at
tention to .act. passed by the legislature
authorizing or directing tax levies, or
expense that will call for levies, in local
government, but which come within the
scope of the tax limitation provision. To
get the appropriate angle on this aspect
ot the subject it should be remembered
that when the tax limitation amend
ment became effecUve the base of all
future levies, except for the payment of
bonded debt and interest thereon, be
came the money levy upon the 1815 val
uation for purposes other than the
payment of bonded debt and interest.
The constitutional provision la rigid. It
makes no allowance for expense foisted
upon a county, school district or other
unit of government without its knowl
edge or consent, as Is frequently done
by the legislature. It takes not Into
ccount the fact whether or not the year
1915 might or might not have been a
normal or abnormal year. Looking over
the 1917 session laws, but not attempt
ing to make a complete compilation, I
find the following measure of the kind
just described, adding expense to local
government :
Directing Crook, Lake, Yamhill, Mar
ion, Polk, Lane, Columbia and Washing
ton counties to pay bounties for jack
rabbits, sage rats, gophers, moles and
gray digger squirrels and to levy a tax
therefor. (Chapters 2. 4, 65. 109, 119,
300.)
Requiring school districts having 20,000
or more children of school age to estab
lish end maintain kindergartens, and
limiting the expense for this purpose to
$10,000 per year for the first five years
and to $20,000 per year for the second
five years. (Chapter 25.)
Authorizing board of county commis
sioners to establish and maintain tuber
culosis hospitals and to levy a tax
tablished. (Chapter 139.)
Authorizing county court to establish
interstate ferries or to contribute to the
maintenance of such ferries already ea-
taDusnea. unaptea 139.)
Providing medical treatment for sick
and deformed indigent children, and au
thorizing county courts to pay tne ex
penses thereof. (Chapter 145.)
Authorizing counties of 75,000 popula
tion and over to levy a tax not exceed
ing .15 of a mill for rose festivals.
(Chapter 165.)
Authorizing school districts having
20,000 or more children to establish and
maintain parental schools. (Chapter
242.)
Authorizing county courts to erect and
maintain public market buildings on
public property. (Chapter 251.)
Authorizing sheriffs to take finger
prints of convicted persons and provid
ing for the establishment of a central
office for finger prints in Multnomah
county. (Chapter 288.)
Providing for the examination and
commitment of feeble minded or crim
inally inclined persons over 5 years of
age, xor tneir conveyance to tne insti
tution for feeble minded by a trained
attendant, and for the payment of their
maintenance by the county from which
they were committed. (Chapter 354.)
Calling a special election. (Chapter
In the 1919 session laws are to be
found the following:
Adding $1000 to the annual salary
of circuit judges in counties of 100,000
population, the same to be paid by the
county, whereas, in all other cases sal
aries of circuit judges are paid by the
state. (Chapter 67.)
Authorising all counUes to levy a tax
for the purpose of paying bounties for
gophers, moles, gray digger squirrels
and other rodents. (Chapter 74.)
Making It unlawful to pay a teacher
In a public school less than $75 a month.
(Chapter 79.)
Authorizing each county to spend
15000 for a memorial arch in honor of
its men who fell in the world war.
(Chapter 99.)
Authorizing counties to create a re
volving fund of $500 to be used for the
extermination of ground squirrels and
other noxious rodents. (Capter 127.)
Authorising counties of 100,000 popula
tion to Increase the library levy from
Vi mill to 1 mill. (Chapter 135 ; repealed
by chapter 857.
Increasing the county school fund to
at least $10 for each person of school
age enumerated. (Chapter 166.)
Directing the board of county com
missioners In counties of 100,000 popula
tion and over to appoint a supervisor
of election in each election precinct.
(Chapter 263.)
Creating a domestic relations court In
counties of 200,000 population and over.
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Providing for the appointment of part
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FROJTT EJITBAJTCE
THROUGH THE MAILS AND BY VERBAL ! EXPRESSION
RECEIVING AJESSAGES OF APPRECIATION 0F SERVICES
FUNEBAL DIRECTORS
time schools" and classes in school dis
tricts. i (Chapter 324.) . f v
Authorising county courts to pave cer
tain streets Tn towni of 3600 population
and leas. (Chapter 12f.)
Authorising Multnomah eounty to Is
sue, bonds for the building of bridges
across the Willamette river. (Chapter
838.) The county. never has heretofore
built bridges across the Willamette
river.' that function being exercised by
the city of Portland. .
Authorizing counUes to 'levy not to
exceed a 1 mill tax for libraries. (Chap
ter 357.)
Authorizing counties to spend money
in -coo Deration with the State Agricul
tural college in the extermination of
predatory animals. (Chapter 866.) I
-Creating the office of county meat and
herd Inspector in all counties except
Tillamook, which already had such an
office.' (Chapter 883.)
Authorising a ' special state election.
(Chapter 429.)
WHT CONSTERNATION
The. foregoing list by ho means ex
hausts all the state laws Increasing local
expenditure, bat it Is sufficiently com
prehensive to illustrate the legislative
tendency. Many of these laws are of
local origin,, and Interest, that is, they
affect one or more counties, but are
given a state-wide range and applica
tion. Many of the laws are mandatory,
in which case the counties or the school
districts which are chiefly concerned
by these legislative enactments, have no
alternative but to levy thaj tax. Others
are directory, but this does not prevent
interested groups from rushing county
courts and boards of school directors at
budget making time, pointing to the
authority for a new tax granted by the
legislature and demanding: in the -name
of some cause or other that the tax be
forthwith levied. Is It any wonder that
county and school governments watch
with concern the proceedings of each
succeeding session of the legislature, not
knowing that the year ahead of them
may bring an election whtch they have
not expected and the edit of which
they have not provided 'for In their
budgets ; not knowing that a score of
new expenses may be added to their
costs, but sure that the new expense
wiU be included within the tax limita
tion? Is it any wonder: that county
commlsHfoners and school;' boards take
no chahce of running out of funds, or
incurring the odium and .expense of a
special election, but play jsafe by levy
ing taxes up to the full limit allowed by
iaxi 5--3 inL ir.1 rirti. airnnu'w r.sqjruuaeaa hctw
NEW: PERKINS HOTEL
Ratesj From $1
washiBgtoB ana
! Portland,
Special Weekly
Rate
ExeelUat
mm
HfaaHa- s hm " - - , SsThn n wtt
r Xm erw . i
Streetcars From Union Htatloa
; Auto Bas Ueetf Trains
E - A - S
Have you stopped to think thit Easter i$ almost
here? And have you stopped to realize that
Easter is a very fitting time to present gifts as
tokens of sentiment and
thankfulness?
We are ready to serve you
with ail the beautiful things
that women appreciate most
Diamonds, wrist watches,
pearls, silverware, etc.
t
May we serve you?
266 MORRISON ST..
J.'P. FINLrBlf &sSON
the constitution? When this la the con
dition of affairs, when this Is the sys- i
tern, can It be. fairly charged that tax'
levying bodies are constantly searching -
for excuses to levy new taxes, or are
they merely registering the will of the ?
legislature and acting In conformity with. ',
stata law. vhma riftAraMnn fkav v era
powerless to escape? ' i?
iff.' n. ir--i j.- t 'v -
iv lAHiuiuuwt nut ounuaj.f r, "1
Safety Campaign Is "
Planned for Pupils
- . ' v r 'MS
San Francisco, March 20. (L N. S.)
"Safety First" training. In the publl
schools here Is soon to he Introduced. -The
course will be devoted to instruo- t
tlons relative to the proper precautions '
necessary tn crossing streets and rati'4 :
road tracks while going to and from ;
school.
The "Safety First" course has' been
advocated by Coroner Leland as the
result of the reoent death of . Gerald ,
Cronln, a school boy, who was killed
While running across the street.
According to William J. French of'
the Industrial Accident Commission, a
similar course of instruction as planned
for San Francisco is now being sue
cesaruiiy usea in su louis. y
Hft Told Lincoln He "
Would Never Smoke;
unicago. marcn iw. r l. r. o.
Though in his eighty-ninth year, Judge
Simeon W. King never thinks of riding
in a conveyance. lie always walks.
"Never been sick in my life," said Judge
King. "That's why I never trouble
about riding. I enjoy the walk. Want
to know how I keep so fit? It was
because of a promise I made to Abraham
Lincoln. Know hlmr I should say I
did, I am the last surviving pallbearer
of Lincoln. The promise I made blm
was that I would never take a drink,
never smoke or chew and never tell
a lie. I've kept my promise and have
kept well.'!
Per Day
11 e.
t ins streets
Oregoa
and Monthly
Rettaarant
- T - E - R
The Jeweler-Optidan
Between 3rd and 4th
WE ARE CONTINUALLY
RENDERED. OUR PATRONS
Ifia W
mm
KM
MONTGOMERY AT FIFTH