100.000 3 T X PARTMEtfT house and residence construction continues with unabated activity in spite of sharp advances in the price of building materials. No. 1 Mt J 50th street ahd Hawthorne avenue. The house b owned by Jason G. Moore andTcbst is estimated at $100,000. No. 2Resk!enee just completed for R. - tKrliati. '', No. kuildincr at St." Tolms recently comoletcd for Couch & drive. It is of Spanish design UT louunuu aik cuxu msvi $pUU. lhe Lutch colonial arcnitecnire is aamiraDiy aaapcea 10 ine sue.? l i ncrc.arc uuee large ucuiwms ouu.d uaw w uc uppc . ... r wwac iufctrov iwiuuw posed new public school building to be erected at Tigard. plamied by Freeman &'Sble of Salem. " t ' c - " H - III PglKILJ 4 ,s;i4S tut REALTORS URGE LOWER TAXATION ON REAL ESTATE Proposed Washington Law Would Fix Maximum Tax at 40 Mills on a"50 Per Cent Valuation. Indorsement of the legislative pro-, ' tram outlined by the Vfasbinton Tax Limitation league was one of the most Important action taken at a. meeting of . the -executive committee - of the . Northwest Real Estate association, held at Everett, November 16. The V bill proposed by the league would fix a maximum tax on real estate at 40 mills on, an assessment: not to exceed S0tper cent of the value of the property . taxed." .- . The tax limitation league is rapidly gaining in strength in Washington, ac cording to : A. R. Ritter, i president -of the Northwest association, and funds are being raised to finance an educa tional campaign In support of tax re form. Five members of the Washing ton state legislature attended the meet ing at Everett and participated in dis cussion of the 'tax measure. ' ,'. Property owners of Oregon have been sparring for some time on various proposed methods for reducing taxation ' on real estate and the adoption of a Washington would be followed by slm- timr Vfc.W m DIAW. JCli.W OL.CU. '" There were 4 delegates at the meet ing, representing realty boards in Ore gon. : Washington, .- Idaho, . , Montana, British Columbia and Alberta.., - Disappointment in the failure. of Ore gon's 1927 ? exposition measure at the general election was offset by keen In terest in proposed cooperative action among realty men f or. the development of the . Northwest, Ritter said. . The 1?2J convention .of v the Northwest as sociation will be held here and ' prac tically all of tW boards affiliated with .. the association have organized Port land 1525 clubs.? i r : ; Oregon delegates ? to ihe 'i executive committee meeting at Everett "Were; A. ','K: Ritter, president ;s -Ts W. Zlmmer mann. secretary ! Coef ' Ai .McKenna, Frank a Cpshaw and Melvln Hansen, h delegate from the board - at Eugene. . Following ' the meeting .-the delegates spent a . day at Seattle as guests ot the Seattle Realty board. , The, next meeting of the executive committee will be held at Boise, Idaho. . . ; Bandon'.Will Have Hew Theatre . - - -.i-'----' -t-'" ; j 1 1 1 ?'' -ft B&ndon. Xovi hXZ Plans f or the- new theatre building drawnsiby Homer '-tX Brown have been eeeivedL The build' irjrvls to of : cocretei 5Sxl25': fet; and ia4to have a seatins capacity of f on the first floor: and 250 on the balcony The seats en the first floor r are to be upholstered. Best rooms And i. smoxf ng room win be on the balcony floor. The building is to be heated by furnace and will have all the modern ,: improvements of an np-to-date theatre. -The-work, on the building is to begin soon t . APARTMENT HOUSE NEARING COMPLETION AT EAST 50TH AND HAWTHORNE IN MOUNT TABOR DISTRICT : 7 with stucco exteK and construction cost was approximately $14,000. . No. 5-Home of Dr. R. L. hsf v i i j 5 Realty Company . To Specialize in Business Property The R. T. Street Realty company was reorganized last week under the firm name of Street, Lawhead &. Co., with) offices in the- Northwestern Bank building and branch offices in Irving- ton and Rose City Pork. Street is well known as one of Portland's most enter prising . and successful operators and has been engaged ft the sale of better grade homes during the past 10 years. Lawhead came here recently from Ari ze na. where he was connected with the Fhel p-Dodge corporation. The new firm will conduct a general real estate, loan and insurance busi ness. The real estate department will specialize in business property sales and leases and, In better grade homes. The Irvinaton-Alameda office at East 15th. and Broadway will be doubled, in. size and will be managed by w. !-. Whiteside, who has been a salesman there for several years. He will be assisted by C. O. Stewart. The Laurel-hurst-Rose City Park office, at 1150 Sandy boulevard, will be operated under David Harp, as manager. The main orfice, in the Northwestern Bank building, will handle the sale and leasing of business - properties, loans, insurance and residence property. Realty listings with the firm will be multi-listed with the various branch offices. Street stated. ; The firm re ported a better demand for homes since the general election - and predicted a lively mar Ret during the winter and spring months. " Work on Mt. Tabor Apartment House Nears Completion ConstrucUon work is nearing com pletion on the Mount Tabor apart ment house, tot be erected for Jason C Moore on the quarter block at the northwest corner ' of Bast 50th street and Hawthorne avenue. The building . enterprise axe his sons : K. c. John M. will be three stories in height, with j and Don O. All of these boys are ex basement, of concrete construction and i service men. ; This company has oper will oat approximately 1100,000. Ebc-1 rated the - Portland ; garage at Fifth terior wails will he finished in stucco land Salmoa streets and will , continue -w'.th Spanish tile cornice. The steps i to operate at this place. John M. and and walnscotinr at the main entrance I ton O. Bate , will manage the new will be of white marble. ; ' - Plan prepared by A. E. Miller call for" 90 rooms divided intqSS two and three-.room suites. Floors'are of hard- wlA an electric'rtn tub dsho wer bsui ana eiecxnc gno - waiter. a. trie dumb waiter. A. 4 SB-. - Jssraa -es: i iuee of tenants 'WUI bej. steam; beating erator, laundry rooms .for the i litstalled in the basement.1 rchitect;Builds ' S14f000 Residence An attractive house of Spanish de etgn, recently completed - for': harles W. Ertx at No. 391 Alameda, drive, is attracting favorable 5 comment ; from architect and home lovers. The houfee was" designed by "Ert ;and ctmt ap proximately Jl 4.000. It con tains four bedrooms, a sleeping porch and dress ing Town in the upper- story and four rooms and - a double garage on the ground floor. ; The site face on the Alameda, 33d and Zhinckley streets ' v- - 1 - ' . " - - . OPENS; 5 FLOORS IE New Quarters Can Take Care. of 350 Autos; D. C. Bates & Son in Charge of Undertaking Portland's ' largest automobile , stor age and service building opened last week, when the firm of D. C.' Batea ft Sons -took over active operation of the new Oregon garage mX .the corner -of Broadway and Taylor streets. Thte garage is located in the reconstructed Meier & Frank storage house. The interior of the building has been re built entirely and the addition of an other floor makes five floors available for the accommodation of cars. Be cause of the central location of the storage place the management antici pates quick filling . of all available space. ' : ' The five floors make available 50,000 square feet of space and the, manage ment has announced that a . total of S50 cars may be stored conveniently. The floors are connected by a fast automobile elevator which- will. facili tate the movement of cars. A full automobile service "organisation - wtU be maintained by the company Hi eon nection with the garage.- In one Of the three 'store rooms on. the first floor an automobile accessory, store -will; be opened and other departments on the first floor will be battery service, re pairing, cleaning and general service. Gasoline pumps ; have been installed outside the building.. , Steam heating is supplied through out the building and thorough electric lighting has been installed. The com pany; is i eoon to install comfortable ! waiting rooms h. the first floor. As- t sociated with -David -C Bates In this I garage structure. Architectural plans ? for remodelling' the building, were pre ! pared by Sutton at. Whitney,. , i - j j ; '. - ' " ' U m ; Old AlUSWOrtll Bailie , . t B u 1 1 ding :1s . Sold ; ,. ' , V' -ff i 'ri-i Negotiations were losed Saturdiv for the transfer of the old Alns worth bank building, at the . aorhtwest cor ner! of Third and Oak streets "from the United States National bank to IX. ailckman, a .lothing merchant.' Con sideration was not made puMios bat is understood to have been $100,009 cash. Glickman stated that he made - the purchase as a.-taveetmenC,i--;u-.:'::.i 4;; The building was erected in 1880 for the Aineworth bank by John C Alns worth Sr 'and remained : the' quarters Of the bank until 1902, when it was consolidated . with the United ; States national. The - walls are - of heavy brick and masonry and construction cost was -8114.000. Since the removal of the, bank the building has: been used for various- commercial purposes. MAD AVAILABLE Portland, oregon; ; sunda 7TTi?Tr" TTtSW. , I , I . M L ,, h.ji. ' v -y. Jul) infw , - . - maw S V - , II 5 l H AT KENTON READY FOR Ei Building Is Model Factory ani Production of Tires Will Be gin Early in December. The , two-story concrete- factory building of the Columbia Tire jcorpora tion at Kenton is completed and ma chinery is being installed. The build ing Is 350 by 80 feet in ground dimen sions and occupies a portion . of an eight-acre site at Mississippi . avenue and Columbia boulevard on O-W. R. & N. trackage. The building was de signed by the Grace-Rasmus sen com pany under direction of R. A. : Wurs burg, president of the tire company, and his staff of engineers. - . The building is of the highest type of construction for factory use and is so planned that, future -enlargements of thep lant may f be effected without Interfering with ' production opera tions. Three cargo consignments of heavy machinery have:, been .received from Philadelphia, on steamships of the Luckenbach line and the plant will begin turning out quality tires early In December. The Columbia I Tjre corporation re cently leased ground floor space In the Lowengart building at the corner of Broadway and Burnside street, for business -offices and a ' store to take care of the Portland retail trade. An ielectrte sign 40 feet lpng.a.nd 34 feet high win be eriected bn the roof of the Lowengart building to advertise the firm's 'product. V v ' ci" George F. Skelton has been awarded the branch agency for he distribution of ' Columbia Tire company's '-products at AstoHa. , Alphonse W.-Aya will be manager of the firm's branch at Med fordw : Robert U Good will handle dis tribution ,of the new, tire 1 The- Dalles district' Harris F French Vwill hni dle the business at La Grande, and C H DeVlne wlU be In charge of the branch. at i Kugenel Other :hnche will, be -established at convenientcen ters in Oregon, Washington, and Idaho, the .purpose of the company being to cover . the t North-west rtefrttory before branching into other sections of the Pacific, -coast states. - i . ; .. .-. Webster . td" Sell i'. r IlE(ged-Pf f iEand$ " J. - A.'Webster- announced last 'week that he had undertaken the sale of logged-of f land at Oak PonCiWash. for the Johnson-Dodson company. He will open offices in the Northwestern Bank buildings f Oak Point ts located several miles below the' mouth, of. the Cowlltx river and the tract comprises 7000 acres, purchased about three-years ago by the Johnson-Dodson company for : approx&nately 870,000. About Jl00 acres' of the land already has been dis posed of and the balance will oe of fered in tracts of 20 to 40 -acres. Sev eral houses have - been' blult - at : Oak Point by eettlers. . . . . " . '. - PLANT y l morning; November - - , Sharkey at No. 575 East 20th 51 f till $ -iJ" i tiilfr m Trust Corapany. Is Best Executor of .Will, Facts JPrpve : The wisdom of choosing a trust com pany rather than an individual 'as executor of will or administrator of an estate was exemplified in the history of the estate of Henry J. Hefty, who died in. Switzerland in August, 1915. leaving ! Portland property, cash and securities with 'an aggregate value of about $60,000. By the terms of his will Ijef ty gave the use of the property during her lifetime -to his wife and ap pointed her executrix in the division of the estate among-four children. Bessie, Alfred E. and Ed walrd . Hefty ' and Marguerite Wse Hefty Williams,' aH of Portland. i . . v . - i .i Mrs. Hefty- passed - away. October 24 and last week Judge -.Tazwell - ap pointed the Title A Trust company, administrator of the estate, with - the will annexed. The Clayton hotel, - a four-story - brick Building located at No. 105 12th street, was one of the principal properties of the estate. - Im munity from death is only one of the advantages of -a trust . company over an lndivdual as an administrator, the trust company being regulated by statute and especially equipped td handle estates to the best - interest of the . heirs. - "s ' i i- : " Frank McCrillis 1 Made President B Lif e-Q-QrapkFirm ' EHection of Frank C. McCrillis. vet eran -member of the Portland Realty board, to the presidency of the Ameri can Li fe-O-Graph- company ; was an nounced following a - meetings ofJ"the Board of directors of ' the company Wednesday afternoon. v McCrillis suc ceeded W. H. JdcMonies, who resigned but retains seat on 4the directorate. The company was organised about 1 years -ago withr a'calptal ortlBO.OOO and recentiy took title to two acres -and, a studio 80 by. 150 feet ia '.dimensions at Eist;33L and Haisey atreets:.; .5 i The company jrecently j completed- serlea of - eeenle ,-pictures for ' Robert" Bruce and has . been engaged for sev. eral years in the .production. bt scenic and commercial fUms. " McCrillis an nounced that work would, begin imme diately on a big euper feature Hsostlng In excess of $50,000. 1 i, , Tigaf dDistrictr to;,: rebtrNew Building V .t " 1 t- " - " ' i h M aewi school . house - at 'Tigard. . de signed by Freeman A Strnbie -of Salem, will afford accommodations for an in creasing number of pupils in that district-, The building wlU be ,of bollow tile construction with -stucco "exterior and red brick - trimm ing, The , first: unit of" the etructure will contain six classrooms, an office) .land 1 teachers' room, besides a la rge conibin a tion audi torium and gyrrmaslum.-1 Members of the school 5 board, are B. .N. 0dy, chairman ; C t-Christe&sen ,and 3r H. Beckman., : A. Hv, Vincent is clerk of the district and EL B. Nedryt' principal t the school. ; ; . . j - a".x" 19, 1922. Tabor apartments nearuig coletion on the q corner of East W. Mersereau on East 29th, near Carlton street, in Eastmoreland. The housewas designed Currier No. A Heme of Charles W. Erz. designed by the owner, at No. 991 'Alameda street north, in Imngton. designed . - . . Mas 4GMa.k Virtually Complete Returns Show Falling Off of $10,000,000; Multnomah Loss $5,000,000. Salem. Or.. Nov. 18. The -assessed value, of. property in .Oregon will .show a reduction of approximately 810,000, 000 under the value of a year ago, ac cording t to , virtually " complete reports from the 36 counties .in the . state now in the hands of Frank A.liOvell. state tax commissioner. The reduction has been generally applied to all classes of proterty, but is particularly true with respect to stocks of merchandise and to livestock, the latter item show ing not Only-a -decreased per capita value but fewer head of livestock L in the - state than ' a year ago. . y i! - Multnomah- county alone accounts for a reduction of more than $5,800,000 in assessed values, with the figures this year showing a total of 1283,693, 430. as compared to 28,!20.165 a year ago. Malheur county's assessed value this . year' totals only r $10,943,967, t as against $13,064,900 a-year'ago, a slump of more -than' $2,000,000. Sherman- coun ty, shows a slump ' Int 'values of more than j $1,600,000, ' with5 the figures this year $12,323,470 -as" compared tov 3, 911050 '. last year. ,A" slump . of more than $2,000,000 Is revealed in hs assess ment of Umatilla county, which this year- returned a. total of $44,260.89. as against $47,511,454 last year, Slightly offsetting these losses Waah-ington- county has returned an increase of approximately. $1,500,000 In assessed valuer this year,; the report showing $22,816,595 for 1922 and $1131.682.50, Baker-county, also shows a sllghx in crease, as do several Other counties, although most . of the . others counties show; , but.- slight v changes j over - ;the fifftires of last year. Klamath county and Wallowa county,are; yet stall be heard from before -the totals can 1 be definitely , determined, boti the state's total assessed value will ;be -approximately ,$1,000,000,000, as compared whh ilJ0,OOQ,00;ln7i921-' h Vv. ,f i.: Vom its irx.T7roM ah is : "r" CHABCUEJ TO BET AIL STOCKS The .decrease ot over ,.$5,000,000 ;. in the; assessed valuation of taxable prop erty in Multnomah, county; as. shown in the '. figures :, complied ,. for basia of 1923 assessements . ia attributed .1 by County', Tax "Assessor "Welch to a ide pletkm i.lr ,rclnindJ(se.jU?tock. ; in -rthe countyj",. v (, , s"i- '-f- t- 'i ' V An Increase f over $2,000,000 in teal property,1 -due ito :4mproveraeats and new buildings! Is offset by -the total decrease of $7,147,000 in personal prop-. rty..:-V-''1t'-can! be' -seen,--' that; the de erease 'of $5,000,000 when compared to the - total assessed valuation ot $283, 593,430 for Multnomah county, will not cause a very big increase in t the tax rate.Welchaaid,KAfter--the budget clipping now under way by .v the -tax eonservatloa i and . supervision commis ion. this iacreased tax rater will ' be jut about all absorbed,, or- reduced to such -an extent tliat . Individual tax- sa vera will Jjardly .notice lW?.?i OP PROPERTY IN STATE DECLINES , - , . . ,- . , - - m - , t , and erected by the JVfctot Construction company at a cost or w . r . - J 8 r m rs- 'pi i 2L .'5 i( h-J i.J u u u ;W;.(iiBWj.3st.i4.., RAPED RISE IN BUILDING COSTS Advances of Past 90 Days in "Price of Building Material to Continue, Say Contractors. ?The rapid rise in the 'cost of building Imaterial during the, past 90 days will continue curing tne winter ana-spring, according to representative construcfi tion men in cloBe touch with, the sit, da tion and builders not protected by contracts extending over the peak perr iod will ' suffer more r or less Incon venience. , Jtevjval of the nation-wide construction program, . which .was de layed early In the iyear by tha coal mine and railroad shop strikes, is cite as the reason, for the advance inma terlal costs and the situation is being further aggravated ,r, by proposed, in creases ,'ln wage .scales among cont struction .craftsmen, z ; tf . While; the Jraiiroad .and- mine opert ators were cuarrelihg; wltfa thelr em ployes the production, of brldt. T and other building materials fell to a low ebb, accompanied by'a rise in the cost of manufacture , due to the increased cost of fuel. The strikes were settled In September and all ..branches of in dustry started in to make up, for. lost time. "Naturally there was a shortage of building materials' in many lines and the stocks on Iband had been pro duced at abnormal'costs.: , f . Accord ins to- Arthur, J. JJatot of. the Ma tot Construction company the .cost of building materials average, 20." jer cent hlgbefr-than-i; one year ago,; and the roost ' notable advances have" ' ben recorded during the past 90 days. Mar tot stated that his firm 'is protected byj contracts for -materials extending 'to April, 1923 but, "he-Predicted thatithe market -would ycontinue: to .-rise until late In the spring or summer, v; -j ;- j; . Among . the J prominent advancein material costs j are the v following : Plumbing 20 per cent ; builders 'hard ware. 25 per cent; lumber in -ail '&iades, 18 'per cent ;- miU;'Werk, 18 per cent ; cement, IS per cent, and paint, 20 per 'cent. "Brick and tile are still high ta spite, pf reduction of the. manufacture Ins cost and shingles recently . took . a jump of 50 cents per 1000. : , . ' 4 , yiUndet' normal conditions the cpst of .building' advances jn the spring , and falls Off perceptibly during the autumn, months. ThoUKh conditioiis have been reversed this, fall, building men and material dealers- predict that the im mense construction. ..program . now on in the country wm - insure : the usual advance of prices In the spring of next yea& j. n :trVj" vc--, ; , i '- -.Jf'ji .i , i m ' ii i j of Women 1. ; 'Kt ' ....... ..,. . . At the regular semi-monthly meeting of the Women's .Realty I board, to be held next Friday Vnoon at the Oregon grill, , A.-- B," Ritter. president of the Northwest '- Real ; Estate . association will deliver an-address on the subject of the importance of organization and club work In' the real estate business. X h this connection Mr." Bitter ..will em phasize the , value : Of unified efforts among realtors,- by citing instances that came under, his observation, dur ing his term as president of the Port land Realty board. Mrs. T. B. Neu hausenwyi i preside at the "luncheon, t OUTLOOK FOR - r t t ' . ' -5. J3 l itnrtRpi . : J r i' m. m TAX LIMITATION; BILL PLANNED BY lMI - j. " ; 1 1 1 - Tf'"? r;, Pacific Coast States to Act in Concert' fri National Move- ment for Less Tax on Property ' ' - ' ' - - ' ' At the fifth Pacific' .Northwest con ference of building, owners and man agers J held at Tacoma, November J -and 11, a start of a" national move ' ment was made which alms to secure " ' the adoption of a law in as many states as possible limiting the taxa- , tion of real property to a rate not ex ceeding : SO mills of; its full ; valuation. -Roy 'J.-' Kinnear, f president of : the Be- - .ttle Building Owners' and Managers .-, association, was authorized to appoint a -committee of 'five with 'himself as chairman, to, plan, the program' of the campaign.; It v is. the Intention ithat the movement shall be indorsed by the Building Owners'- and Managers' as sociations of Washington,; " Oregon and ; California. With these organisations as -a backing, Itr Is proposed to take the plan to the next annual conven tion ; of the -National -Association of -Building t Owners . and - Managers for -: its Indorsement. - In this way a na- - . tional campaign for the idea, it is be lieved, wiU be-adopted;' ;:r'' . The idea of the - limitation of the ; taxation' of "real property to 20 mills of the full-valuation originated with . the- Seattle association. "The. Tax Lim itation league of Washington has bees -organised for this special purpose and local brancfles of the league have tU ready been formed in Seattle. Tacoma, Spokane, Ellensburg, Beliingham and other points.The slogan-ln Washing -ton -will be-a limitation of 40 mills on the dollar of assessed valuation. as the assessments-for taxation in that state ' are based on ; 40 per cent of the --. actual valuations Kach.. state . will be expected to vary the terms of its lim itation in accordance sv ith the ratio the official asaesBment valuation bears ts the full valuation. -The plan will be taken uin California at a stats meet . Ing of building owners, and . managers ' to -be . held .. in Fresno CaL,', February ' 28 and 24, . 1923. . The - Idea was die-; cu8ew4 in .a formal way -L by Colonel A." H. Beebe. one, of the trustees of the Seattle i Building -Owners' and " Man agers' association,. .- jt ;.:v.i ; .According to C , S. Holbrook, presi dent: Of the Portland association and ? manager, of Hlie Wilcox and i Stevens buildings, the cost f operation of Of-' f ice. buildings in normal times does not tranr. rratlv fram VMf tft TMr. Htlt the enormous Increase In taxes, which form the greatest burden on property, . has benthe principal factor in forc ing rents up to a point of survival for the property. If - the- figures for Ore gon approximate those of ' Washington, : Mr. Holbrook declared, 35 per cent of the ixpulation are paying 85 per cent, of the expenses of 'government while 65 per cent are Indifferent to them. Another of the ' important papers ' of sthe conference was the- collabora- tion by, W.C North, manager of the -' Morgan1; building, and James J. Bayer., secretary of the local association, on ! w. s sa SB 1 1 i 1 1 sV ntnvtiKtla TN X UV jprg upst.tvtf va a.M wiuwimw - - flc and Its Elffect on Property Val- -. oes.- '"'- .. ' . : - . .Thu next Pacific Northwest confer-- ence -was invited -. by - President ' Hol brook to meet in Portland In October. ' y? . situ uio : luiiwivtf- mm mi ! M I mously accepted. g.i-r-' - - .