THURSDAY MORNING, NOVEMBER 27, 1024
SALEM HIGH FOOTBALL TEAM MEETS CORVALLIS HERE TGZ A:
THE OnEGON STATESMAN, SALEM, OREGON
pep mm
HELDI CITY
Students Serpentine Biisi
ness District and Watch
Big Bonfire Burn
I ' , . 1 J 1 . 1 .
school student body turned out
last night to serpentine through
the business section to further
unrlr tin pnlhnatAam t&r (ha Qalem
Conrallis football game on Sweat
land field at 2 o'clock this after
noon, immeaiaieiy aiier ine par
ody a pep rally was held around
the big bonfire at the north end
of the football field. Red and
black paper; caps were used .pro
fusely by the students.
'x 'With all of his ,fnen In fine
physical condition, Coach Ilollis
Huntington Is facing the last, and
probably the hardest game of the
season, with a whole aggregation.
Final workouts were held on the
high Bchool field last night.
Salem high school has been
undefeated this season and'should
bauble- to .annex another victory
4oday. The first-year players at
. w niameue , university were ae
feated in an earlyx practice game.
Albany high school felt the weight
of the red and black machine and
was beaten 28 to 71 Eugene al
most walked off with the game,
but a brilliant flash in the final
minutes of the contest turned the
flffi inrtt fiatam a ma l -i tirtwno
victor 7 to 6. The Grant high
school, of Portland, were easy vic
tims Saturday, losing 25 to 0.
with Coach Huntington saving his
star performers for" the Corvallis
game today. j -
Business will be practically at a
standstill today, Oregon is play
ing the Multnomah club in Port
land (today, j OAC is meeting Ne
braska at Lincoln, j With no con
flicting games, a large turnout of
local people Is expected. Corvallis
will bring up a large delegation.
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,','V. - 'v.- - - i - . r r .
: THE OREGON STATESMAN
215 S. Commercial; Salem, Oregon
SUPREME COURT TO
RULE ON INCOME TAX
(Continued from pg 1)
ion, "to insert a saving clause so
that the legislative intention may
be clear and that the financial
administration by the state may
not be upset or hampered by a
violent change) of policy, and so
that the effect of the repealing
act may operate prospectively and
permit the completion of all mat
ters then pending in 5 accordance
with the law at the time the re
pealing statute goes into effect.
"This wis? and customary pro
cedure was not followed in this
case and in the hurry in the draft
ing of the repeal bill the usual
protection was not inserted. The
omission of a saving clause has
presented questions of unusual
difficulty, which cannot be author
itatively answered without a de
cision of the supreme court of
this state. .
"It is the general rule that the
effect of a repealing statute is to
obliterate the statute repealed as
completely as if it had never been
passed, and that it must be con
sidered as a law that never exist
ed, except for; the purpose of
those actions or suits which were
commenced, prosecuted and con
cluded while it, was an existing
law.. v , j r
Conflict ion Cited j
From the authorities, which
are illustrative of the rules stated
in all of the cases, it is apparent
that there is some conflict be
tween the -courts of s different
states. The weight of authority
is. however, in favor of the rule
in Cooley on taxation, that the
repeal of tax statutes are to have
a prospective construction, and if
the tax has been levied before the
repeal, it will be presumed that
the legislature In the absence of
a clear statement to the contrary,
intended that the tax should be
collected according to the law in
force when they were levied, j
Under former statutes of thi
state, mortgages on real estate
were deemed real property for the
purpose of taxation, and made
taxable. These f statutes were re-
peaiea witnout any saving clause
as io taxes men aue upon mort-
gages by an act enacted and going
imo euect enruary 10, 1893.
bubsequently the legislature, re
cognizing the possible consequenc
es of that act, by a separate act,
enacted and which went into ef
fect February 21, 1893, provided
that the taxes assessed and levied
for the year 1892 should be col
lected in the same way and man
ner as they were collected prior
to the said action of the legisla
ture, j
Can Bo Iteviyed
"The case of Smith vs Kelly,
reported in tne; Oregon reports.
involved tne validity : of a mort
gage tax for the year 1892. It
was , contended. I that the - act 1 of
February 10 swept away the tax
n mortgages, and that the act of
February 2. subsequently passed.
could , not revive them. The su
preme court rejected this conten
tlon for three separate reasons.
'."The court Tield that the mort
gage law1 tax. was, only part of the
general system,, and the .remedy
lor me collection ,, or taxes due
under it was furnished by other
sections independent of the spe
cial statute repealed. Therefore
the court held that the tax could
be collected by other ; provisions
of the statutes in force which had
not been repealed. '
Principal; Applicable
"From the authorities, we de
duct the conclusion that the su
preme court of this state is com
mitted to the doctrine that in the
absence of a statement in the law
Itself, clearly indicating a con
trary intention, 1 that an act will
be deemed prospective in Its op
eration, and this construction is
particularly applicable to taxation
WHEN TH & WEATHER'S
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1VUIL
ORDERS
: AdatarPaUf
In this city and
up to 150 mL 7c
WII.I.kE Up to 300 mL 10c
t For greatw
PILLED
for 3 pounds.
matters. That with reference to
tax transactions, a tax will be
deemed past and closed and there
fore collectible, if general, laws
remain in effect, permitting the
collection, -where a tax has been
assessed and the levy made before
the repealing act has gone? into
effect, and that if a tax by statute
is made a debt which becomes due
and owing before the jrepeal of
the law, such tax is (collectible
notwithstanding the repeal.
"The foregoing conclusion ia ar
rived at, recognizing that strong
and forcible arguments can be
made to the contrary.! supported
by authority, but unless the su
preme court of this state announc
es a contrary doctrine, we are
willing to abide by the statement
made by the supreme! court of
Maine, that we cannot presume, in
the absence of a clear statement
in the repealing act to the con
trary, that the peope of this state,
in repealing the income tax law,
intended to discriminate against
those who had paid in accordance
with the law, and to favor those
who have neglected to discharge
their statutory obligations."
TOL PROVEN
EFFICIENT POWDER
Stump Blasting Demonstra
tion By OAC Experts At
tracts Nearly 100
' " I ' .... i
More than 100 local ranchers
attended the stump blowing dem
onstration neia yesterday after
noon on the C. J. Channer ranch
in the Salem Heights community
south of Salem. Both fir and oak
stumps were blown and everyone
saw to their entire satisfaction
that pyrotol, the government pow
der being distributed to Marion
county ranchers at cost is an ef
fective stumping powder.
The demonstration "was conduct
ed by George W. Kablej and Wm
L. Teutsch, both of the state col
lege extension service, in cooper-
ation with the United States Na
tional bank.1" . :- -jr?';-i
Nearly 100,000 pounds of this
powder is being distributed to
Marion county ranchers this year
at a saving of approximately $8,
000 over the cost of commercial
stumping powder. In the distri
bution of this powder the govern
ment is returning to the farmer
tax payers of the country some of
the surplus war materials which
have been made over for stump
blowing purposes. . .
PROGRAM IS MADE
FOR CONGRESS
. .. (Continued front. pga 1)
the only one that Had been prom
ised special consideration by the
rules committee. ; f
Other bills which have been re
ported from committee and are
awaiting house action, he eaid,
are the Howell-Barkley bill to
abolish the railroad labor boardi
the Haugen bill to amend the
packers act in a way designed to
prevent discrimination against co
operative marketing agencies; and
the White radio measure which
would give the department of
commerce broader powers in' the
regulation of radio transmission
; A bill proposing several changes
in the civil service, retirement
laws; a bill to give further pro
tection to migratory birds and two
constitutional amendments which
would change tie date of the in
auguration and of the assembling
of the newly elected congress also
are awaiting action by the house.
Notre Dame Eleven to Play
Stanford New Year's Day
STANFORD UNIVERSITY. Cal.
Nov.; 26.- Accentance bv N'otr
Dame-oCjaJf Invitation to meet the
Stapfonfcfe-footbaU team tlras re
ceived tonight byjDr. H, Bar-
row;toletic director of Stanford
nnivfrsity:,tePirecceptance leaves
only the .adjustment of minor de
tails for the holding of tbe same
at Pasadena on New Year's day.
ANN01
o
a mw winter gsi
YOUR motor's gasoline requirements
are different in winter man in Slimmer.
To meet them exactly, the Standard Oil
Company has perfected a new winter
Red Crown gasoline. ;
; Quick starting! your motor will start
at once.
100 Power! The new winter "Red
I Crown" is balanced so you gain quick start
1 ing without sacrifice of power or mileage.
Fill with the new winter "Red Crown"
today from any red, white and blue pump
in townat Standard Oil Service Stations
and at dealers "in every way a better
i gasoline." '
STANDARD OIL COMPANY
l (California)
Tn tnjpmi man n
'ARMY-HIAVY MATCH
EXCITES INTEREST
Teams Complete Work-Outs
for Annual Clash for
Gridiron Supremacy
WEST POINT. N. Y., Nov. 26.
A secret workout wound up
army's preparations for the navy
game Saturday. The field " was
muddy and the going heavy but
the coaches drilled the men for
over an hour, devoting 1 much
time to the army's offensive, dur
ing, which there wait a long kick
ing scrimmage and sharp signal
drill.
No selection of the lineup which
will face the middies has as yet
been given out.
ANNAPOLIS. Not. 26 Foot
ball enthusiasm is running high
in Annapolis as the squad of mid
shipmen athletes put in their fin
al day of practice for the annual
inter service clash with the west
point cadets in the Baltimore
stadium next Saturday. Confi
dence is steadily growing here
that the middies will emerge vic
torious, early season performan
ces and forecasts to the contrary
not withstanding.
OBI
U10T1WE
Manager of ; Senators' Will
. Oppose Pitcher's Change
: in League Teams
WASHINGTON, Nov. 2C.
Walter Johnson either must suc
ceed in the purchase of a western
baseball club or do his pitching
for the Senators next year, Clark
C. Griffith, president of the world
champions indicated in a state
ment today in commenting upon
the latest turn In the Whirling
skein of affairs revolving about
his twirling ace.
r It simply is that no obstacle
will be put in the way or him go
lug into business for himself,"
he asserted "but I will not. even
consider any. plan where some
other person or persons will' reap
the benefit from obtaining John
son s services. .
"Whether Johnson really-means
that he will not come east again
under any circumstances as he is
reported to have said,. I have no
way of knowing. I can't make
him come .back and pitch for
Washington if he doesn't want to,
but I can protect the interest of
the Washington club and the fans
here, by making sure that h
coesn t continue his baseball ac
tlvities anywhere else, unless he
goes In business for himself and
I fully Intend to do it."
Harold Lloyd Picture Now
On at Grand and Liberty
: Harold Lloyd is going to spend
a busy Thanksgiving day in Salem
today.
His appearance in "Hot Water,"
bis latest and said to be his best
comedy, will be shown 10 times in
the Guthrie theaters during: the
afternoon and eveningf.
The film will be shown at both
the Liberty, where it opened yes-t
teraay, ana at the Grand, with the
first showing scheduled at the
Liberty for 2 o'clock and the first
at the Grand at2:30.,Both houses,
will make continuous runs; with'
fttMntermission between the after
ngbh and evening performances.
5,1 the reception accorded to the
picture at the Liberty yesterday is
any indication of its qualities
both of the theaters are to be the
scenes of rolicking, uproarious
laughter today. Yesterday the
spectators shrieked, roared, howl
ed and yelled in amusement.
But, as usual, Lloyd's side
splitting situations are very ori
ginal and not at all like anything
that he has done before. The
story opens, showing Harold as a
happy-go-lucky b a e h e 1 6 r who
would no more think of marrying,
than he would . think of starting
out for the north pole in a pair of
pajamas. It isn't long before Ne
mesis appears on the scene, in the
person of little Jobyna Ralston,
she of the dreamy eyes and a very
klssable mouth. Events take their
natural '.course and Harold tinds
himself trying, unsuccessfully, to
prove that two can live as cheaply
as one. And,' to add to his many
irouDies, nis wire s lamiiy are
continually offering a lot of un
solicited advice as to how he
should manage his personal af
fairs. - !''.
One of the most hilarious se
quences In the picture occurs
when the proud husband takes
them all out for a ride in his new
car. They eventually manage to
get home, but not until after the
car has been wrecked and hubby
has several summonses in his
pocket. When all seems lost,
hubby takes things in his own
hands and the film ends in a
veritable cyclone of riotous fun
and laughter.
Will Introduce Bill for i
Teaching Bible in School
ALBANY, Ore., Nov. 26 Sen
ator Sam Garland of Linir county
plans at the legislative session to
introduce a bill providins for
iSiblical instruction in the schools.
with classesln fundamental truths
to, be held at least; tjrice a week.
This announcement- was made at
the first fait meeting of the LInri
county open rorum at Riverside
Monday night. f !
; )vt the meeting Senator Garland
deplored the trend of modern
youth, declaring that boys . and
girls of today are not what their
parents and grandparents .were.
He called attention to the tender
age of penitentiary Inmates today,
as compared to the middle,; aged
and older convicts of the past.
The schools, movies automobiles,
and, above all, lack of chaperons
he chiefly blamed for what he
termed modem tendencies of
youth toward evil. Biblical in
fit i . .
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struction was offered by the sen
ator as one major remedy for. the
situation.
Points . made by Senator. Gar-
iana were disputed by A. C Hey-
man, who, however, offered no
objection to the reforms the for
mer proposed. Heyman refused
to grant that the present genera
tion of , young persons was worse
than any which preceded It. On
the other hand, he declared, the
youth of today excels in general
and outstrips in many ways the
youth of yesterday. Heyman
placed the blame for present and
past delinquency of juveniles on
breeding and environment, acting
independently or together. Society
as well as the individual, was
responsible, be contended, as a
rule for the success or failure of
the boy or the girl in becoming
useful to it.
O. E. Finnftrty, city superin
tendent, of Albany's schools, spoke
on a similar subject defending
the schools, and placing the blame
for juvenile delinquency largely
on the home. -
EASTERN ELEVENS
WILL MEET TODAY
Pennsylvania's Undefeated
Team Will Play Cornell
for Championship
.. ,
NEW YORK, Nov. 26. fBv
The, Associated Press)---Cham-pionship
hopes will be at stake in
the east.' south and middle west
tomorrow Jn Thanksgiving day
programs which will tafarfc' "the
close, of tbe ; gridiron! season' in
many sections. 1 : -' .-.
Although western and Pacific
coast conference title races have
been concluded, football fans an
ticipate keen battles in the east,
where Pennsylvania's undefeated
eleven mill make its final bid for
title honors By tackling Cornell;
in the south where Georgia and
Alabama, both undefeated and the
former unscored upon so far.
struggle for southern conference
honors; and in the middle west
where Missouri university's hold
on the top in the Missouri valley
conference race depends upon the
outcome of her game with Kansas.
PHIL DAVES MEETS
l(
Match Slated Saturday
Night; Interest in Decem
ber 2 Card Gaining
Fhil Hayes local boxer. Is com
pleting his training period for his
match with Jimmie 'Anderson, in
Tillamook Saturday night. Work
outs have been held regularly at
the. armory and Bayes Is In tip
top condition for his match.
Sewell Deane, who recently came
to Salem from Portland, is going
strong and Hary Plant, matchmak
er, is -making arrangements, to
match the winner, of the Deane
Pawspn match here Tuesday night
with 'some good fighter for the
next card, which will be offered
December 16. - , ..
Matchmaker Plant Is also work
ing on plans for a double main
event after this next fight.
'Indications that the 30 rounds
of boxing will attract, one of the
largest crowds in the history of
the sport here are given by -the
amount of interest taken by
sportsmen and the request for
tickets. .. .
PORTLAND CLUB IS
READY FOR OREGOfJ
j PORTLAND. Nov. 26. Having
prepared themselves by hard night
practice under arc lights , during
the past three weeks, members of
the Multnomah Amateur Athletic
club football team were pronounc
ed fit tonight by Coach Hap Mil
ler, for the fray tomorrow on
Multnomah field with the Uni
versity of Oregon team. The club
team was declared in almost , as
good condition as the college
eleven as a result of thorough
practice and strict dieting. -
The game will be' the last In
uniform for Capt. Dick Reed of
the Oregon squad, as he is wind
ing up his gridiron career.
TiLLAMDO
BOXER
It's twice as much un
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Cut to roll just right.
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the aged
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Gene Shields, veteran Oregon
guard, Is eligible for another year
of varsity competition, but may
not return to school. The rest of
the squad is eligible for next sea
son. The backfieid remains in
tact Coach Maddock will give
as many of his reserves a chance
to play as possible. The game
counts for nothing In the confer
ence standings, but the varsity is
anxious to reverse last year's game
in which the clubmen defeated
the varsity 22 to d -
IIOPPi: IS AHEAD
LOS ANUKI-ES. Nov. 2C.
Willie Hoppe, 18.2 balkiine bil
liard champion, tonight was lead
ing Jack Schaefer, former title
holder, 1600 to 144S at the end
of the fourth 500 point block of
a special 3200 point match. The
highest run of the day's play, 174,
was made by Schaefer. Hoppe's
high run was 123.
Money is a power for good i
when, used in the right
way. Put your money
into an education, and
your money will work
through you. A business
education will bring in
31
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return many ' tiriies " its i
cost in added earning I
power. - We can give you
this education.' Day and
night classes. . Call; and
see u. . u .
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