'Covered9 Post-War Wage Peeik To Nearly Double Pre-War Era Predictions that 1946 wages paid by Oregon firms covered try the ktte unemployment tompc tmutjon rommimun will nearly doub& the peak pre-war wase bill of $356,000,000 in 1941, followed the commii-Moii'ft latent i-poit on Oietfon payrolls in the first half, fcf this year ir;t-hlf uage poymentit more thn doubled payment in 1941 - j and were only 19 per cent under the lecord wartime wage bill for any one year, the report showed. More than 13,000 employers covered by the unemployment act paid out $308,730,718 during the first six months of 1946, a gain of 115.4 per cent from the previous peace-time record of $143,301,517 in the fiit half of 1941. Even the wartime highs of 1943-45 would not have reached the present fig- uie if shipbuilding had been omit ted, i( was estimated. Judging from more recent em ployment reports by representa tive firms in all industrial groups, payrolls reported during the first two quarters were boosted con-j Mderably during the third quarter and probably also will be ex-: ceeded during the last three months of this year. Set Reconversion Pace Service firms, ranging from ho-: tels and laundries to dance halls and hospitals, are setting the fast reconversion pace among Oregon's principal industrial groups. Wages! paid by these concerns increased, from $8,350,000 in the first half! of 1941 to $21,067,000 in the same period of 1945 and a new high of $25,632,000 this year. Included among the smaller groups whichj tiipled pre-war wage distributions were all repair services, including automobiles, health and profes-; sional services, and some others, while reports, theatres,- cleaners; and amusements had large in creases. Construction, food processing and retail trade payrolls ail showed gains since pre-war days: of from 126 to 139 per cent. Lumbering Lars Logging and lumbering con cerns which were operating at a; high level just before Pearl Har-i bor failed to keep pace with in creases in other groups, but paid out $63,230,000 in the first half of 1946. a gain of 75 per cent from the 1941 figure of $36,511,000. One of the heaviest payroll in crease between the years of 1941 and 1946 was shown in restau lants and cafes which reported wages of over $10,000,000 this year as compared with less than $2. 500.000 in the final half of 1941 the best previous pre-war year. In other tetjail classifications, food and liquor I stores and apparel houses more than doubled any pre-war payrolls. The Statesman. Salem. Oregon. Tuesday. October 12. Hit 3 Report Tells of Current Tax Administration Admini tuition of stj-le and lo cal tax mJners is the subiett of a new reiiott by S J n.;rri'k. di re tor f Gov. E-il SneM's tX Mudy mm tttr. Rarrirk's latest report submit ted to the governor shows func tioning of a tax admiriitrator-tax appeals bo.ird svstem in contrast to functioning of a state tax com mission such as Oregon now has. Although the trend of legisla tion affeciing the organization of centralized tax departments is toward a single tax administrator and a separate board of tax ap peals there is yet no yardstick for measuring the sujieriority of one form over another. H.irritk's report lead Itarrirk s.iid the ob jection to stale supervision of lo cal finance is that it is contrary to home rule and the develop ment of local responsibility. Mate Cited H..iruk aid nine states hqjve a system of tax administration wheieby the duties are divided l-tw-en a t;x commission and a single administrator. Two states, Mur.ig.m iind Louiisn:i. h:ie a sjr.g'e administrator and a board of tax appeal and alo a sepa rate tax commission for assess ment of public utility property. The trend toward centralization, he mid. occurs when the number of staff administered taxes in creases and when the slate is giv en the responsibility of collecting revenue which is shared with oth er unit of government. The advantages of the single tax administrator with a board of tax appeals were wmmarucil by Bar ritk as follows: 1 Centralized a d m i nistration and placing resTMnsibihty for poli cies on tax administrator. Flexibility Greater 2 Permits greater flexibility of personnel. 3 Separates adminiatrativ e and quafci-jurtu tal fumttorif. 4 Appeals from administrative decisions are made to independent appellate bdy. Tax commission form advan tages he listed as follows: 1. Administrative decisions are the responsibility of commission members, not administrators. 2. Continuity of tax administra tion policy assured by staggered lerms of tax commission members. 3. Appellate proceedings may not be sufficiently numerous to Justify separate hoard of tax ap peals. "Regardless of the form of or ganization a centralized tax de partment must have adequate ap propriations to be effective," Har rick emphasized. Quality Shrubs Promised for Plant Auction Members and friends of the Salem Men's Harden club alicady have promised an assortment of quality plants, shrubs and trees for the plant auction next Satur day night in the VMCA, in con junction vkith the fall flouer show sponsored by the club. Chairman E. D. Buires of the auc tion committee stated Saturday. Hurre listed among items be ing donated to the auction camel lias, aralea. lilies, legonias, bulbs. flower irg shrnOs and other gar den plants Proceeds from I he sale will be used for publication of Habby Gardener's Guide, a club handbook. The auction will open at 8 p.m. .lurdav. Hours for the show at the YMCA are 1 to 10 p m. Sat urday and 10 a.m. to 8 p.m. Sun day (October 26-27). Hoop Information with rfifii POSTINDEX FILES Te mtkm tplil m4 decitieat whtit yew via rOSTlNOCX. for f OitlNOtX mkmt vital infemetie ! yrjjj'tj tie instantly. Aifc V' & Sew He mmy ImZ'Z' ' 2 re cl IK. f OSTINDf X wO-vW . .,, see- Sffjj Cooke Stationery ST State Phone 4404 The cesr of f vnerots is frequently misunderstood. To fv trve picture of the facts, we quote fifures frees recent sedy by Notional Selected Morticions. eeverinf 104,17 fvnerels conducted by ameers In the United W or proud to bo member of this oxevex. Fimerol services under $200. . . . 24.2 Funere! Mrvkot $200 $150 34 J Fitter el services $351 - $o00 307 K Funeral services $401 $1000 SJH Feneref services over $1,000 1.1 Clongh-Barrick Co. rbeee tl3 - 25 8. Cborcb Salem. Ore. I"T,, 4. I i am !j )n - i '-'It'- SALE Of KNIT CREFPPS WERE 97c 98C Seve In tMs reduction on n.ot littl. cotton knit cr..p.r. As sorted styles and colors. 1-3. WARDS BALI-BEAR'""-ROLLER SKATES 3.95 StroamKnsd design. Husky, pid.d steel construction ball bearing wheeltl Adkntoble- i 1 s i POLISHED BRASS UPM TABLE LAMP 13.88 Oassk styfing at on ex. .....u kw price I Solid Brass urn, opa glass reflector bowl 'tt'"T'J- y W-f net"4-4r- n 1 J BEAUTIFULLY PRINTED DRAPFRIF5 Reduced in QQ from 12.9S IU.00 pr. Sturdy twiH weovel Bright, cleof floral prinHl All carefully tailored. Each side 45s?0 Inches. 8 f '-A, FINE FOR DRYINO HOSE 27H-FT. SPACE 1.98 Smooth hardwood bars thot won't snog d.licale fabric. Won't lp foldi eatUy for storing. KXTItAIKTROVr. IKOMVCi TABI.K 5.95 Nturdr m ood won't v r; rubber - tiped blr h rntm elrd steel lr(s unfold ante maliralljr. WHEN ALL AMERICA SHOPS AND SAVES! SPECIAL FEATURES! SCOOTEBS DEDUCED! Well made red metal with rubber tires. P aAA Priced originally at 6.95 JiOO COASTER WAGONS REDUCED! All metal with Rood under construction. Has rubber lire. Isuy now for A man. This wagon mild O O O for 10.95. Yours during Ward Week for OiOO CHILDREN'S FOLDING CHAIRS ! A regular deck chair, made for the youngster, (iood wood and canvas construction. Reduced A"f m from 1.59 during Ward Wek to VAT-DYED CRETONNES FOR Yd. 98c SUP COVERS, DRAPERIES Just off the looms ... In time for Fall decorating! Makes hand some new; slip covers, draperies The tropical leaf prints, the decorator stripes are printed In clear, fade-resistant colors ... matched for ensemblins! Heavy enough to hang in soft, deep folds. The extra wide, 36" width cuts economically! Shop Wards for: fine quality fabrics . . t make your home cheerful looking at low cost! i AUTOMATIC LIGHTERS White metal, excellent quality, easy action. Buy now for 6.00 STAINLESS STEEL WATCH RANDS Just arrived for Ward Week! Well made, d AF An exceptional value at Wards low price JL aX7 tZ- J JL I! I Pi COMPARE AT $12! LUXURIOUS CHENILLE BEDSPREADS 8.88 Hurry to buy! Theie rkhly patterned chenille spread i are so beautiful In any type of bedroom . . , Period r Modern I rVe quality, strong, soft cotton sheeting ith dosely-spcKed rows of thick, fluffy cotton tufting I They' wear and weor . . , fwoh beautifully I Choice of twin ond double bed liies. Buy of Words, today . . and lav ot Words low price I NSV, IMPROVED STOKER REDUCED! ---129.50 i Here's a "super" Ward Week buy I Words j NEW, berter-thon-ever stoker .1. . at an amazingly low CUT price I Buy now . . . ond enjoy automatic heat control this winter! Simply cfio temperatvr DRESS HANDKERCHIEFS 25c Special for Ward Week! Flue i. quality white cotton with hemstitched borders. Approx. 17 in. i it; iVf hi r .y i- , "c t l J-.it .A ' THICK, FLUFFY TERRY TOWELS COST ONLY Ya fa IS" PLASTIC AIXD CHROME DIIIETTC .Special for Ward WeeUf !rf 54 64.88 I(e. ty.93 i 5 pieces . useful ond j Low Priced! Toble legs and choir frames or chrome-plated seom felt steel. Laminated plottif top It heat and ttoin-retitfo"f, Onjiri covered with ortifiol learner. MEN'S SANFORIZED BKOADCLOTII 8IIORT8 La colored; pebble dot friscillas m q7 Rer. 5.49 pr. Licht - Inrltlnr marquisette with small! puffy dots! Deep frothy ruffles! Each side. &9"x tl". I 80c 1.30 Ssv Fluffy without belne heavy ... absorbent ... buy dur ing Ward Week! Bordered cotton terry cloth comes la colorful hues. Measures an ample 20"x 40". f They're fine quality cotton, sanforised for permanent food fit! Elastic waistband all the way around . . . five as you breathe! Assorted patterns. FANCY OUTINO FLANNIL Y THE YARD 39c For cosy paamas and lht tewna for the whole family. Stripes. 3f. ms7 WES WOOL-RAYON SKIRTS Rio. 1,9 S 2.66 AN eround pleated slkH of soft pottel colors, tmortl slrtcKee erowne the woU. 7-14. MANY OTIIKU VAI.IIKS Shop In our fatal Depart ment for thousands of Items net In our store storks. r