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About The Oregon statesman. (Salem, Or.) 1916-1980 | View Entire Issue (April 14, 1927)
r a THE OREGON STATESMAN. SALEM, OREGON THURSDAY MORNING, APRIL 1 , 1 027 SUHSTIAN EkDEAVOR to net One of Oldest Incorporated ' Cities 'West or Rocky Mountains Chosen The coming State Christian En deavor convention to be held in Oregon City April 21-24, 1927; is looked forward to by many young people as an event of great im- portance. E. P. Gates of Boston, Mass., general secretary of the Vnited j Society of Christian En deavor,1 is thinking enough of ita . Jntportance to make this conven tion his main objective in a long .transcontinental trip. Three one day lntItotes In California just preceding the convention are in cidental to his good-will trip to 'Oregon, to show, that he and his fellow officers have an interest in this state and have not forgotten the West since having eomejjput here, to the International "Chrisian Endeavor convention In Portland " III 1925. Mr. Gates was educated to be a lawyer and still is a mem ber of the bar in Washington. D. C lie 1j recognized everywhere a- a'man of great ability and is oiuch sought after for convention apeeches In the United States and Canada. Oregon City is an Interesting and historic place. It is said to be the oldest Incorporated city west of the Rocky mountains. One of the first plats of San Francisco 'is on file in the court house in Oregon City. It is the birthplace of; Edwin Markham. the noted - poet, though the house in which Jie was born has long since dis appeared. Dr. John McLoughlin, pioneer in the Northwest, is bur .i fd here. Hla house stands on an - other location, converted into a f inuaeum of historical Interest. Kip Lling while on a visit to this vicin- ity. fished in the Clackamas just "'north of the city. The city is sit uated on the Willamette river, the natural falls of which now furnish power for street cars, paper mills, and a nationally advertised wool . en, mill. Oregon City residents are mak ing; ready to welcome 4he hosts of Christian Endeavors who will cbme to the convention, which be gins.' on 'Thursday evening, and continues through until Sunday 'lllght. Lodging and breakfast Will be furnished free on the Har vard .plan to those who pay the 1 Registration fee of one dollar. Southern Pacific train service and electric trolley cars from Portland mate it easy of access to Oregon CitvJ '.. Other speakers include: Mrs. Charles W. Williams of Portland, Pr. Norman K. Tully of Salem Iter.' Paul C Brown of Los An ' gelea, Dr. J. Bl Hunley of Walla Walla, Miss Louella Dyer of Seat Ue,Rev. S. Earl DuBois of Port land, Ernest W. Peterson of Port land; and B. F. Irvine of Port land Judge Jacob Kaniler, of . Portland, president, will preside. The Marion Automobile. Co. The Btndebaker. the world's greatest automobile value. Operating cost email. Will last a lifetime, with care. Standard coach $1510. () Uta. II. P. Stlth, millinery. Most beautiful hats in Salem; all ahapes and colors; full stock from which to make fine selections". Ileat quality. 533 State St. () tNCOMETAX MEASURE ' UPHELD BY PATTERSON -' -j (Continuftd from pag 1) .measures which are oo the ballot to; be voted on at the specltl elec tion ion June 58th the incne tax measure and the constitutional amendment providing for" the change in the tax base upon wTiich tnetate Tax Commission deter- -mlnes its levy each succeeding .year. in computing a six per cent 4 increase where a six per cent in crease fs necessary. " ;In 1922 the State Tax Commis sion was levying, directly against property, taxes which produced :Tevenne in the sum of $3,500. 000.00 This was the, general prop- - erty tax. exclusive of jnifiage taxes which bad been voted directly by the people and have been regarded as not being within the six per ' cent limitation provision of - the constitution. You will note that the 'constitution reads as follows: "Unless specifically authorized by . majority of the legal voters vot ing upon the question, neither the state nor any county, municipality, district, or body to which the ' power to levy a tax shall have been delegated, shall, in any year, .o exercise that power as to raise fa greater (amount of revenue for ."' purposes other than the payment ' f oT bonded indebtedness or Interest " thereon, than .the total amount t " levied by It in the year Immediate ly preceding for purposes other ! f than . the payment of ; bonded in ' deWedness or interest thereon, ' plus six per centum s thereof . . .". " provided (father that the amount - of any increase in levy specifically authorised by the legal voters of - the stateor of a county, mnnlcir ' paUty- r other district, shall be '".'excluded : in determining ' t h e amount of taxes ?iwhich may be :' levied In any subsequent year ' ' -'' ; ' 1923 Income Tax ; ' "The legislative session of 1923, ' a yon know, ? enacted an Income tax ' measure whjch was. sustained 5 by Tote of the people. It was en acted for the purpose of reducing S the - direct tax ajralnst prooerty. r .Th hevenne from the operation of this tntoma tax resulted In a very - : , .eVi rnnertr tas :puch lower general property jaj for the year 1921. In 1923. arter the repeal, of the income tax, the State Tax CmmfciooJailedJa re store the Xormer general property tax- ba.se, even though there was no tax against income to make up the deficiency. In fact, the gener al property tax for 1S25, in . the sum of $14)00,000.0. did not rep resent, by tome fifty thousand dol lars, the constitutional increase o( six per cent over the general prop erty tax during 1924, when rev enues were available from the operation of the income tax. 'An a result of this, reduction iir the tax base,' the state tax commis sion. In December. 1926, found it self able to levy for the expenses of the year 1927. only $2,160,000, 00, or 11.400.000.00 less than was levied in 1922. In the face of the cost of actual operating expenses of around $800,000.00 more than could be provided by th'e tax levy ing body, you will agree that we can not reasonably expect the acti vities of the 'state to function properly in the year 1927 on less, by $1,400,000.00 than was re quired in the year 1922. "If you heard or read the special message to the legislature on the subjects of taxation and finance, which I delivered on February 2nd, you will remember that I re viewed the financial condition of the state and arrived at the con clusion that necessary state activi ties required, including this defi ciency in actual operating expons ps about $3,000,000 more than could, under the existing law. be provided for by levy by the state tax commission. State revenues from sources other than direct taxes have been considered in ar riving at the deficit ' with which the stato was confronted on Jan uary first of this year. Tit bins RiU Killed 'Having in mind that the state required S3.000,00e more than could be raised without vote of the people, I suggested to the leg islature the income tax and the tithing bill, hoping! that the In come tax would produce about S2.OU0.OO0 and the tithing bill something less than SI. 000, 000. The income tax was passed. The tithing bill was defeated by the legislature. Appropriations were made aggregating approximately $4,000,000 in excess of available state revenue, of wfliit-h appropri ations I vetoed bills; providing for ?1, 300, 000. in leaving a deficit o: over $2,000,000 or the current b!ennium. "Section 4 4 of the income tax measures provides - that the rev enues derived from the income tax law, up to and including $2,- 0(M, 000 may be used to meet the larger portion of this deficiency i state revenues. While the sec tion mentioned proivides that the state tax commission may levy, for the year of 1928. $2,000,000 in excess of the amount levied for the year 1927, it will not be so levied unless the income tax mea sure is passed by vpte of the peo ple, and if it so passed, I appre hend that the income tax revenues will approximate the $2,000,000 additional tax levy necessary to avoid a deficit for this biennium Propone Amendment "In order that j we may not ajrain face such a deficiency in this state ana nave io: cuu upon ine people to authorize an increased levy, such as will! be authorized if the income tax jmeasnre is en dorsed, a constitutional amend ment raising the tax base to $3 500,000 after 192$ has been pre pared for your approval at the snecial election on June 28th. This amendment will 4rve to restore the tax base to approximately what it was beion? it was cut down' in 1923, when the previous income tax measure was in effect I wish to assure you that while I am a member of the state tax commission. It will be my endeav or to levy for more than is actual requirements of the state, and I promise you that if a levy of less than $3,500,000 will suffice for the actual needs of the state, the tax levy for such iears will be re dnced. "By the way, this proposed con stitutional amendment will clear up the question of which state tax levies actually come within the six per cent limitation of the con stitution and whWh do not reading of the ; constitutional pniendment will disclose to you that the millage taxes voted by the people are not! within the six per cent limitation, and those lev ies made directly by the state tax commission will be within the six per cent limitation Yon will also not from reading the income tax bill, as well as the constitutional amendment, that the income tax, after the first year of Its opera tion, will come within the six per cent limitation and will be used to reduce the general property tax. ' Xew Income' Tax ' "As to the income tax- ii the past; the income tax measures which have been placed on the ballot In Oregon have met oppo sition because they aroused an el ement ot antagonism of one class of property owner against another. Their opponents saw in them a de sire to place the burden of taxa tion on one class of - property owner only. I do not favor impos ing upon? the incomes of Oregon a tax greater than is actually re quired for a; proper reduction of general, property taxes. I do not wish to, be a party "to the introduc tion of a tax measure which will impose an unfair burden .upon any business or upon any individual, and would oppose any income tax which would not produce a lower general property tax. 'The income tax mast be regarded as a mea sure' for ' removing the i present te deficit and for equalising th t. , ,T . tho present tax burden;not as a means for raUing more money to spend. .lCW.ut3wt: be , cons.Wexejl. a, mea sure to permit extravagance in the administration of the state's busi ness or the unwarranted advance of governmental' expenditures. fThe . incpme tax, as proposed by; the measure which .you will find on the ballot, will not impoao an unjust burden, upon any person within the state. It has for its purpose the taxing of incomes de rived from Oregon business, and also the incomes from intangible property held by Oregon residents. The rates are low and the exemp tions are low. so that while they may reach men and women of small income, they do not place an unreasonable burden on either those of small incomes or those who enjoy larger incomes. Much Is being said by those who oppose any income tax about the nnfair burden that will fall on the man or woman of small income. This has no foundation in fact, as an examination of the measure will show. Exemptions Provided "Under the ptroposel law, ex emption's are provided In the sum of $1000i for unmarried persons and $2000 for married persona or heads of families. An exemption of $400 is allowed for each do pendent. "The rates of tax on net in comes are one per centum on the first thousand dollars;, two per centum on -the second, third, fourth and fifth ' thousands, and three per centum on income in excess of five thousand dollars. "For example, a single man or woman who has an income or $1,000.00 per year will pay no tax. On an income of $1,500.00 per year, the tax would be one per centum of SS0O, or S5.00. On an income of $2,000.00 per year, the tax would be one per centum of $1,000.00 or $10.00. On an in come of $3,000.00 per year, the tax would be figured as follows: net income, after deducting ex emption, S2.000.00; tax on the first SI, 000. 00 at one per centum. $10.00; tax on the second $1,- 000 00 at two per centum, $20.00 total tax $30.00. For a single person earning one hundred dol lars per month the maximum amount of tax to be paid would be $2.00,' With deductions other than !the exeption. the amount paid would usually be less. Married persons or iieaas oi famlliesthave an exemption of $2- 000.00; thus on an income of $2,- 000.00; no tax will be paid. Mar ried persons with one child will pay no tax on an income of $2,- 400.00; with two children no tax wiil be paid on an income of $2,- 800.00; and with three children no tax will be paid on an Income of $3,200.00. A married couple with two children and an income of $2,000.00 per year perhaps better than the average wiunj earning power throughout the state, would pay an income tax ef vn finilar ner pear: this feeing one per centum of $200.00 or the difference between their in rnme of $3,000.00 and their ex emotions of $2,800.00. With other deductions and exemptions, this amount would, in practically nil rases be less, and in no case higher. Other Exemptions 'Proranilnns nrovided by the law. other than for dependents, are fair and equitable. Deduct ions may !? made from the gross income, in order to ascertain the taxable net income, as follows: (a) Expenses for doing busi ness. including a fair com pensation for personal ser vices. (b) Interest on indebtedness. (o) Taxes accrued or paid within the Income year ex- cent inheritance taxes or income taxes under this enactment. (d-e) Losses sustained in trade or business. (f) Loss by fire or other cas ualty not compensated for by insurance. Bad debts. fg) (h) (i) Reasonable d e p r eciation and obsolescence. Contributions to religious. charitable, scientific or ed ucational organizations, up to 16 of the net income Dividends from stock, in corporations. Exemptions permitted under the proposed law include: (a) Proceeds of life insurance . policies (b) Value of property acquired by gift or bequest. (c) Interest on Liberty bands or other national or feder al obligations, (d) Salaries and wages of fed eral employees. (e) Income from the operation of the wor kittens compen sation act. (f) Income from health or ac cident insurance policies. "A very simple blank, will be nrovided. and no person need fear legal changes for filing in come tax returns. "On large incomes the rate of tax is not so heavy as to be bur densome, i because the tax ,is against net income, and will, with income ' tax payers of large amounts, as well as those of lower incomes, have a reflection In low er taxes on-general property:. . , Confidence In People : i ' "I have always held to the the ory that a very large majority of the people la the state wfll pass Intelligently upon any governmen tal matter, when all the facts are fairly Understood by the .public t hAitan. also, that a very . large majority of. the people are- not "BRIHG BACK CLOVER," OUGHT TO IE I SIOBI FOB MM DISTRICT An Expert Jells How Jvis;My Be;pone, and He 1$ Not Guessing Out of Over 75 Soil Samples From the Yatley Floor and Our HU1 Section, 95 Per Cent Show Acidity Reaction These Soils Must Have Lime to Make Them Sweet (Hy Ivan Stewart) - ' Why is it so hard to get and maintain a Kood stand of red clov er? Red Clover does not grow so well in the Willamette valley as It did 20 or 30 years ago. There are many farms on which it grew well then, but on whieh it now fails almost completely. We hear so much these days about clover failure, and since the raising of clover is of such great importance as the key crop in our crop rota tion systems, we must necessarily give serious consideration to the reasons -why clover fails. One reason why clover fails is because farmers have so greatly lacked appreciation of the needs of the clover plant and have taken it for granted that it can be grown indefinitely on hind without giving any thought to a soil fertility pro gram. As our. land becomes worn from continued cropping praotii-es, red clover is one of the first erops to show the effect of the change in the eondition of the soil. The Xect of IJnie Within the past six weeks the writer has taken over 75 soil samples from the valley floor as well as from tho hill sections throughout Marion county, and 95 PEliCKXT OP THE SAMPLES have shown anacidity reaction. In other words, 95 per cent of the soils which have been so far tested have shown a lime requirement for the satisfactory growth of red clover. The loss of lime from the soil due to leaching a.s well as its be ing used up by crops over a long period of years, is one of the out standing reasons why our clover fails. Must Have Sweet Soils We know positively that the crops require a sweet instead of an acid soil for proper srowth, and therefore if the major position of our soils are acid, there is but one thine to do. and that is to correct the acidity by the use of ground limestone, which is avail able at the penitentiary at $4.75 per ton in bulk, or $5.50 sacked. Generally speaking, in order to bring back clover, the average ap plication of ground lime rock per acre will run about two tons. (The writer will be glad to make a lime requirement test for any farmer in Marion countv without charge only willing, but anxious to bear their just share of the burdeqs of government. There is no one who does not receive direct benefits from governmental functions and governmental activities. I believe there are few, if any, who will not be proud to know that they are actually bearing a share of the cost of the government under whose protection they live and whose benefits they enjoy. I earnestly urge your careful examination or tnese two meas ures for stabilizing the finances of Oregon which will be submitted for your approval on June 28th, because I believe that if adequate and accurate information concern ing their character and purpose is in the hands of the people who are to pass on them, they will be sustained. The Vanity Hat Sheppe, 3S7 Court, offers the new crocheted straws, silk combinations and nov elties, in either large or small hats at $3.95. $4.95. $6.75. () The Man's Shop saves you a ten doilar bill on every quality suit. Shiits, hats, ties, collars. Ilifeh giade clothing, perfect fitting iong wearing. 41b State. () j Economy Peipairtmeiit 1 W End Cfesb 200 Pairs Wpmen's Pumps ;and OxforcTs--t j Patent, Tan and Beige, French and Cuban 11 II Heels. - ' i . jlj - " nly ' 1 .1 . - -.; - .-. ' . .'. . .1 ' - I ' ' 1 1 '.. ; - V :. : - . ;,." .' .. ; - n nil in order that the exact require ment per acre may be known.) In Other States In order to obtain definite and reliable information regarding the red clover situation in other states, a number of letters were sent asking for information, and the replies were sb direct and to the point that they bear repeating. New, York State College of Agri culture, 3-24-27: "Loss of lime from the soil has had more to do with clover failure, when clover once grew successfully, combined, provided suitable seed was used.'" Department of soils, 1'niversity of Missouri, 3-25-27: "I might say, briefly, that we have a good eai oi ditticuity growing clovers in this state without liming. This includes the majority of our soils. Witli limp, however, and especially with lime and phos phate, we an grow clover on prac tically anv of our cultivated ands." Department of soils. Ohio State I'niversity. :',-2r,-2 7 : Replying to your letter of March l!th. will say that in about two-thirds of the state or Ohio, the use or lime it! some form is necessary in order to grow satisfactory crops of red 'clover, alfalfa, or sweet clover." I'niversity of Wisconsin: "Lime phosphate and manure, make red clover trebly sure on most fields where it is now a failure." Soil department, I'niversity of Illinois: "To the lack of lime stone in the soil are nro?ably due more failures in clover growing than Kin be attributed to any other soil condition. The shortage of phosphorus is another cause, and the lack of organic matter is a third. In the 30 or 10 counties of southern Illinois, the growing ot' clover is practically impossible without limestone. With lime stone, clover cxin be grown suc cessfully in a large majority of cases. As tne soil acidity is cor rected, less and less difficulty is experienced. (In 1925 farmers of Illinois ap plied more than 800,000 tons of me for.the purpose of growing legumes.) Soil department, University of Michigan: "The two great causes of clover failures in Michigan dur ing the past few years have been the planting of unadapted seed. and adverse soil conditions such as soil acidity, lack of organic matter in the soil, depleted fertili ty and drought." Agronomy department, Univer sity of Kentucky: "No fact has been more clearly established or is more fully accepted by farmers in Kentucky than the need for, and the profitableness of lime or nearly all of the soils of the state." The failure to satisfactorily grow clover in a section is but a prophecy of the early failure of other leading crops in that par ticular section. Therefore, in order to bring back clover, the great pioneer crop of the Willam LADD & BUSH, BANKERS Established 1868 General Banking Business Offic flours from IO a. m, to 8 p. m. ette volley, and the' corner stone of ' successful farming, we must follow certain guide posts. We .know, without tle . question of a doubt, that the first great guide post points out the immediate need for every farmer to make plans and preparations for the ap plication of some lime to his land. (A careful study of local soil conditions with regard to phos phorus in connection with the raising of clover, is being made and a report on this will be made at an early date.) (Mr. Stewart, writer of the above, is in charge of the informa tion department of the Charles R. Archerd Implement company, Sa lem. He is a real expert. The work he is doing is equal to that of a good county agent. It is cer tain to be worth scores of thous ands of dollars annually to the Salem district. Ed.) Cobbs & Mitchell Co.. lumber and building materials for every purpose. Get estimates, look at quality of material, then you will order. 349 S. 12th St () STATEMENT OP THE OWNERSHIP. MANAGEMENT. CIRCULATION. ETC.. REQUIRED BY THE ACT OF CON GRESS OF AUGUST 24. 191,,,. , , Of The -Oregon Statesman, pul!ili-U wwkly at Sa!i-ni, Oregon, for April 1. State of-Oregon, county of .Marion. s. liM"re me. a Notary t'ulitie, in and for the Star and count a foresaid. icTvoimlly I !PFar'd It. J. Hendricks, who. having hceii dnlv sworn accor'tinj to liw. de- j poses and vhvh I tin T lie N the pllilicr j of the Oreon St .it m ;i n and that I tie ( following is. 10 the l.ext of his Knowledge find belief, ;i true Matement of the own ership, ma 11 .Ttf erne nt (and if a daily paper tho circulation), tto.. of the u foresaid publication for the date shown in the above caption, required hy the Act ot Aninist embodied in section 111. I'ostal Laws and KeK'iUit ions, printed on the rererse of thU form, -to-wil : 1. That, the names and nddrvses of the publisher, fditor. mananiti .editor, and business managers are: Name of publisher. K. J. llocdrirks, post olf ice address Salem, .Oregon. Name of Kditor. Irl S. MeSherry. pot oflice address, Sal.m. Oregon. , iame of inansffin? editor, Irl S. Mr- I Sherry. Salem. Oregon. j Name of business managers. It. .1. Hen- j dri ks. pot office address. Salt-ra, Oreson. I Thm the owner is: (If owned by .'i corporation, it- name and address n.ust be stated anil alo immediately thereunder the Raines and addresses of .-.tock holder owmtiy or holding oiie per rent or more of total ;:mount of stoei.. If not owned by a corpciration, the names and addresses of the individual o m-r- must W 'given. If owned by a firm, company, or other uniie-trrKirated roneern, its name and ad dress, ail welt as thoe of earh individual member, must be iriten..) R. .?. Hendricks. Carle Abrums. Irl S. McSherry. It. That the known bondholders, moit j gaeee--, and other security holders own- i ins: or holding I ;xr cent or more of total ( amount of bond-, inortga 2es. or other se-" curities are: (If there are none, so 'state. ) J .Nunc. i I. That the two paragraphs next above, giving the names of the owners, stock holders, and security holders, if any, con tain not only the list of stockholder jind security holders as they appear upon the! books of the company but al-o. in ruses . where the stockholder or security holder appears upon 41. books of the company j as'trnstee or in any other fiduciary rela- ( tion. the name of the person or corpora- I tion for whom such trustee is acting, is ! g.ven : also that the said two paragraphs contain statements embracing affiant's full knowledge and belief as to the cir cumstances and conditions under which atock holders and .security holders who do not appear upon the books of the com pany as trustees, hold stock and securi ties in a capacity other than that of a bona fide owner: and this affiant has no reason to believe that any other person, association, or corporation has any in terest direct or indirect in the said stock, bond, or other securities than aw an stated by him. ,. 5. That the average number of copies of each issue of this publication sold or distributed, through tlie mai's or other wise, to Haid subscribers during the six months preceding the date shown above is (This information is required from daily publications onlv. ) K. 1. HKNORICKS. Signature; of editor, publisher, business manager, or owner. ."worn to and subscribed before me this 1st day of April. I0JT. W. H. HKNDKKSOS. (My commission expires Sept. ii, 19v;7). O o I Too Iate To Classify O o FOR SAI.K MI LKS. I'HICK 1 OO gonil work horses. .". year old black horse. 1S10 Mission. " a 16 The Right HatAt the Right For Every Man ! mm TEN PAYMENT PLAN A 1 . -Sk .mm. m m ' .' '" ' ma i orsjnrtiAt-A i.t-T- rvi i u i i TEISf PAYMENT PLAi Regular $1.50 ' New Easter Ties K Zfor 1,75 M 1 ! Cashand Charge Prices Are Exactly the Satf TENIMENTPL 344 STATE ST. For ". : .- ' r: ; . . - - SPECIALS A T values to $8$0 BUY YOUR NEW SUIT QN OUR aster 0 Special VALUES TO S3V50 ' or 2 for 3.75 v ft ; fflffS OTHERS $1.33 or 2 for 32.55 In Big varienesj a Pair or 2 pairs for $1.05 Values to $1.00 On Our . -; MlrS SALEM y - ; ' . ; r " -is