page re
153 CAPITAL JOCEXAL
SATURDAY, APRIL 3, 1320.
THE CAPITAL JQUHHAL !
TOE DOLLAR ABOVE THE CHILD
In their effort to Cut down the high cost of goreixmer.t, the
av rgpryt'rvr yrwypAPrR j,, Qvjj Taxpavers League has succeeded in crippling the
tst c, iJ avs-s cn:wrM peraaps a saving iuuum .iran ..... ,
. . . ... i?. I: rfc?l-
The circuit court nas graniea ice jeag-ue ilj"
-nig tUCiais iroin couei-uns n-e ...
- trtert limitation, authorized under chapters 251, 271 and 27 of
EiPTivN kates. ... ,,f Mto These levies would have raised J2b,uw ioti
iiss-iiK- rr, ;,;., initiated.
t - - a . f. i iv: i .-- , - -
Br cmer 5
rTth co:Kn-(ln school purposes, S12.000 with which to provide a high
e:l
c
(Bfei C.W.h. I
ith. ti-i a!ka.
WAR IS Tilt WOODaL
CHATTER XL
year rs atirrew o -
r orer f 1. 8. pm a
Itaii r.tc.".p:s are aaywbia 13
Tt?e
school tuition fund, and 110,000 towards the construction of the A,hf hld .j
'they were ia tie arar. ad that soldier called Billy Wwtdchuck
iwas WAP, and iter mast expect even announced that he would hare to b
, . learins.
'or thig to baprn.
. Jur.H;r Ribbit w tender-! n t r
k-ej chip, He coalda t bear the tSOLSlieVlK LlTlVC
' thot;stt of leivme erea a rial like
Pwer ilink wounded and alene. I (J ft J OWCLTCl tSOKU
-I think j-oa ought to send the,
back U take care of tizn." Jim-, QJJ IX DO Hi
mr tirtd Major Monkey. ""F"'
t A: that. Mr. Crow who waa the CoBstantiaopie. Apr. 1. VaUkarkaa, -'ewk
cpeke cp and said that he aa imperUnt military ataUoa and trad
; FJln5 to fjy "1th "TTow Lt center 1 CSacaocaaU bu beea eap.
Ord-er ia the ranksr" he stous ret along wiiaoot me. a aj . -v-
as f.trreiT u he knew how. : wfchout a cook is as foa as wai. ; cording to advtcea recairea cere.
The groera flopped titteriay at Mjor Monkey proxptly agreea Vudikavkii ia aitaated 00 the Terek
ne rrrer a boot 5 mD doe north of Tit-
RY ADTHliO rrTT Rill FV J
V " " "
enemy
War. Tr-.lHc bsiB- ew Tert; w.
K. gtockweil. Feopi C a--lS-
!'-'
C XrorieM a rmrjr T,P dwision Will Le appeaieu. ed fciti cot of the Ptter iCk osee. For a miaote or two everybody with Mr. Crow.
. ii.. a V - .kr VsiTfirariTrtT'.sr the al- deelared that he wasn't rSuir UUnarched on in aileace. And then the' "Certainly we mustn't jet
ir.e saving Wl um. rJU i. !e wM ready to leare. !ery. -Halt!- ranr suddenly ow. Isaid. "If we were lost, the
rtadv feandiCappea SCnoot tzieiii. " - - -ery .!.- nid the l!ij)r eas2y.t The rfwraii all
TV,u the taiDarerS league places a higher va.Ue on the QOl- -Ton may tay here: and well so." Monkey Kopped, too.
lar saved than on the education ana luiur . v. a rr rTX V" " ud( me of the th. gerat oa center of B,h .4
i SitmJj-, that took m fcroe. ' trlU a bit uneasy. And ne of them frontier of the Georgian republic
lis. Ita capture, together with that of
topped. Major never could End ua. And we might 7 " . v 1. .
Andhia face wander about to the woods for year. PS ch wa report thi. week
snows IB tavtncf ol wiaucii unrim
dren. What matter 'is it, if the schools are crippled, so long as
bevpes or associated PRE5S ,, taxnaver? save a few per.ries:
Ti Artat: tr ri.T. ra;nn taxe?. It doesn't nke ny diffeernce-
Biturd to the e tor pwbucattoa ot ire ieagje s Ej.a.u.i WAt;- . " . . f
St.. dtcfce. red.ie. u, or j what they for jt opposes them indiscriminately. The cost of
henra. r"'-a , f r, . -iT t:..,- v.. ,1 tV met of do ne bU5ine MS OOODiea. proujtis
. . " . .l.r.. ,., , .r-tj
and wage are far above wnat tney ever were wwt,j
the public's business and the public schools to be conducted on a
imunr IasIs of expenditure. With an increasing popuUon, it
'bseTVationS -pect teacher, to continue at wa half thoM of day orerj
:and scnoois to care i'jt imirt? uci.ui.i.v
aed aU toeal news
flregon
X.iiea- ()f costs,
! Scarce of these taxpayers are demanding 14 cents for logan-
Portlsad The Vontiud
tk. imkiit. UKwrporateJ
ZTZtl. L puT berries they were glad to se'J for 3 cents a few years ag some
tl t.rr rahaiwi e filing choes for $15 they sold a few years ago for So, and
takea s f" are mving $4 a dav for labor they got for $2 when the war
koim ajr.d ana epr ,,,'-,
. . . t m& i an. 1-0 '.l-'T & . t.i
; ,r,..'. v,, ... . ....... A-u.f.n tn t furnished at the same
.... . . i
ezl ci irtr rvn;'j
n.4 t,r.!r;t f tHe r.iw ri.t.!oat,Oia prh.-e.
b some are paving - a uai ivi m--i t .
n- broke out. AH of them are paying double for clothing and groc-
. pri- fer;ea Tet they expect education
3 es i-5' .. ."
t A taxnavers a.-sociaiion is ueiui via .n .v "--
'r.;.to fc traveraei i-y the , 1 1 the Ti&nov vision of many of our taxpayers, ad taxes are
crbn.r. iw ..., n..,. , -i'!o- to narticiDate in the benents ci puouc
1 . - ,
w vT?&. "(
5 :M m
for there were several doaens of them.
"Who suemed ILiJt ?" " the Major
asked at last. 1
! But nobody krew. At least nobody;
answered. Acd there was a good deal
of low ulkirg and craning of necks.;
For some reason or othsr, ever body;
peered at Peter Mink. But he stared
straight ahead in the most innocent;
Lvshi jh. j
Major Monkey said nothing more..
But he walked behind the anr.y and
picked up a stick. j
Forward, niireh.:"" he commanded
then. And as the army moved on.!
te continued to walk in the rear, just
behind old Mr. Crow. i
&sn the cry. "HiU:" sounded
! again. And as scon as he heard it.,
i Major Mo&key tirew his stick with
great force and caugct Ftter Minit,
"There:" Majur Monkey remarked, j tteatly in the back cf his head. Feter
iiins: topt.ita over wnre tie sloou. j
"There!'' Major Monkey remarked.
He won't tether us ary more tolaJ'
And before the artcr tad stopped
. BifT-ine. r.e marcaed it
1
e
Why Measles May' j
Be Dangerous
TtU is No. 3 ol a eri rf adrertisesEenU, prepared braocan.
petal physician, explaining how certain diseases which attack
the air passage such as Pneumonia, Influenza, Whooptn
Cocjh, Meai.es or even a ktj continued Cold often leavo
tise crjans in an inflamed, congested state, thasafford:ng a
favcffable foothold fcr invadicg germs. And how Vicki Vapo
Rub may be of vales in this condition.
But Peter MiEk was an oby.ir.ite
feik-w. The moment the areiy mart
el to move, he went along with it
r.d what was wops, he insisted on
10 v,t .pe .i-M, -ree ,mprovemenis. enjoj t r ..-u Ml. -m, iu .he Maiori..1" fer Kre-tl"tti mistake
f interest anlfed on Jer. o i-.:, fcf projrresS forced On them, lUl Uiej uuu i osm w I-.- - jupon tr.e grcsno. i S. J.
...,,4 fr.e of tfcee of.iciii. ui FL ... , . o-i-ii ati"er Ci!L 1 Kon-.e of the eenerals objected, and H
':: nelJ S- their Share for it-ar.d the payment OI "- of the generals couldn t help! ... ... boueht ;hat Peter cbld is
tm, lr.!!e;iideiic and At.'sny.
pain.
FORM HOOVER CLUBS.
' Few cf us escape measles it
is one of the commonest of child
hood diseases. Every mother
forward i-nows the symptoms, but the
that most motters make
failing to realize that the
not fully recovered alter
snickering. And of course Mijor Mon-.ink ought to be locked after. , the eruption and f ever disappear.
Jey couldn't overlook such bhavior.i But Major Monkey tol l them that iXhe air passages are Still inSamed
and if this lnSammation is not
cleared up, the air passages may
be weakened, thus paving the
said. "I think I will perts who recently examined the col-!
picking has been,. t;c vaiue.,j tbe pictures at "far in;
I believe that bod Die r.ai
I'.jrtland Nw rU.l price of
JST 'e Un!e58 the people wake up and act promptly, they wiU find to . , ,
hv rllanel di.T-leU!Or. fnarrwl hv & Street, ltl COmpIe.e . , .
accorr., t A. M. Work, rener. We reacu , . j conveIltion and General Wood Mde ,a arragements for lis to'""8 of -. The jades and
snmnajfvr of th Port'sn Dsmax-us control Ol tile republican IWlioiKti i afternoon train." ether pieces were pronounced ra!usbls
Milk company. th u l""''lr",nomiMtW. . . . , .!. 'tJaylord Beedn t worry himself beyond eraraate.
the dir(lHrtr
Sfhicii na fteen "-) A, ,.... , f .u ff;i.;a1 hnrpauf raCV. Who. liKe tne repuo- -he knows roe -well enough to know r . If.. T? .
producer, and d.ribu.o. ,01 me . - ' . "1 f. " , than 1ose that ! ,m perfectly capable of mak-, VeHefUU V i"air
t '
in w cr.- T. r A the rjemocratic convention iu iuiny.ee th arrailBemem... Johni
' Jnf .up nfJiticians of the official bureaucracy, who, liKe tne repuo- -he know, roe .wen enough to kno
U"iWOn- Tlr ,' " hJ rather meet defeat at the polls than lose that, an, perfectly capable of ma,
at the eiiy ". p" in.i"i - . . . i' wg mem. i
. ... . .- V . .u . ,i Mriarwi ihp crown crince of the admin- ,l fc . , , ... , , J
ur that neiriy live coniroi 01 iiic imuij, - ....ut--.
Portland.-Off:
h. f.!ie in the Bull :...,; V tnir-M. ! Utely. John, and getting no telegram
.. f. which PortUnd """ , ,. ; . 1;tli;. -v. nartr and nomin- from you. w. didn't know whether;
.," """"71, iuhi, the part If the repuDilCans reiui t "''1;'" T"-. ' 7 00'o would be here or not"
gj :.VilJr th, ate Hoover, it will give the democrats an opportunity to name (Mon(UyHel ,nd Bob)
ammer sean fa are4 m ruitj Hooverbut he L" equally tjectk)nsble to the democratic poi-.
r-orthnd-A ref-rendum on .u .r ltician.. Only pressure of public opinion will force jelectiOT p . Affj
asure. which wm b .ubmit.ed to . ith party and if both refuse, the way is open for a third I OimtV UtllCerS
t the mion, i J
to Return Funds
(Continued from page one)
the voter, of Oregon at in. r.e... - , .
tJlLZ ;ZZX. STi ' " 'The ireVtnent of the'peace treaty, the hopeless deadlock in;
it. coo.aintnf the various bin. "" national government, the failure of both the democratic adrrfinis-j
XX";Z!r titration and the republican congress to function .i
auLms f.r and .gainst the -? pubiic to lose faith in both old parties and m the nd-jamming,
lavor who o,.po them. majority 0f'the electorate would welcome the birth of a new party joffic. ad the tert wU bn cua
rortun ah mniw ...- ipleJyrp to business aominisiraiioit uu "'"" - .when the opportunity wa offered .n
t,y re..ra.nM, ";- ' . . nariv nrf,fitp-rine.
j way for pneumonia or serious
disease of the lungs.
I ) Nightly applications cf Melt's
j iVapoRub will aid nature in
i relieving this inflammation. Be
ll7 eather Predicted ,S'itSl!Sm to dSr
out the inflammation, attract the
blood away from the congested
spots and relieve the cough. In
addition, the medicinal ingre
dients of Ylcks axe vaporized by
the body heat. These vapors
"are breathed in aH night long,
Washington. April 3. Weather pre
dictions for the week beginning Mon
day are:
Rocky Mountain and plateau re
gions: Generally fair: cold with freez
ing temperature first half, normal lat
ter half.
Pacific states: Except for occasional
rains on the nor:h Pacific coast, fair.
Normal temperature probable.
ith the conse-
the tax collector s
my rra. k-- - . ,,;. 'D-eember.
Handing In front of a snoe more oper- iimn panj F. v.v. . , . c. , -4 -laa.1
ted by i a. i-vy w toned Fri-i Hwner organizations should be formed in balem and ei&e-j county Aawwor Ben f. west ut-
Uy by Judge McCooM In tiie cir-, t f tne pUrpoe of making Hoover presideni ana U enuugn ed Saturday that the extra work hail
rait court here. A strike Is In pro- e r,...J nnrntirir th indenendent. taken so much of hi. time that he
rre mirrt Levy's ore. Hearing on oi SUtn nutner nu. ,..",,. .v ran was prevented from undertaking
application for a permanent injunc-, uritramme!ed Common Sepse patnoiiKiu i ic - test uit in the matter. In order to
(ion will be bld. !. . ,.nnfrfll f,f the nation out of the dismal swamp Of politics. u,rt body the extra Item, oa the tar
1 roll, a force of man worked day ar.d
night In the assessor', office. Despite
.the fact that the crew worked over
jtime. the tax rolls were delayed
j about three weeks. Another expen?.
APRIL 'item incurred by the restraining or-
With Anril romes the feeling that Winter's hit the Ceiling, and Oer will be the revision of statement,
1 .1
Font.nd Employes of It Iort-.
Und lUilwsy Llcht and Power co-n-f
1 ii r. were notified Friday at a con-'
ferenr with officers of the company i
tost they propose to re-open the
rale agreement for the purpose of
fclfrting a reduction of wage. May,
f Hvt iin frttf- !rn Ihe hSVV lo S be-
In uftfllrted by the conipsny ond Its spring
Inalnlliv to obtnln relief In inrre"
Rippling Rhymes
30e
60c
11.20
K
YapoRub
bringing the medication to bear
directly upon the inflamed areas.
Children's digestions are deli
cate easily disturbed by too
much "dosing Vicks, there
fore, is particularly recommended
since it is externally applied and
so can be used often and freely
without the slightest harmful
eSecta. -
Vicks should be rubbed in
over the throat and chest until
the skin is red then spread on
thickly and covered with hot
flannel cloths. Leave the cloth
ing loose around the neck and
the bed clothes arranged in the
form of a funnel so the vapors
arising may be freely inhaled.
If the cough is annoying, swallow!
a small bit of Vicks the size of a
pea.
Samples to new users wul be
sent free oa request to the Vide
Chemical Company, 233 Broad
Street, Greensboro, N. C. I
Toar
Bodyguard
Against Colds
More Than 17 Million Jars Used Yearly C
m
nil rt.i uuiun ,ov....6, T - " otcl,;n rnlfl and the special work incurred should
at last is nere; we are not ai. v. v-...., the remit.an41 ot lhe yed ponlon
cold and sneezing, and flu perms disappear.
d f ires at the h.! of the public , and drparv, it makes ns sad and weary, n mis our oones n
wrvic eommusion. jaches; but April is enchanting, and we begin our planting, and QaJva 'mn 'Jrmv
b-ju in c-ur plying hoes and rakes. The winter's knell is tolling, and f
national prk reported idy that js more consoling than is the breath of spring; there a iso.ace in I 0 LlOSS Rei'lVCll
there is seven i.mi oi snow at. ir.c jjg ((j-efyex and mtn are Simpi cneeses who uu nui uaiiic ouu
i.k. wtih more fciiiinr. iteport. pre-; .' xhe tumblebug is tumbling, the bumblebees are bumbling,
tee aili w liktly lu own Mtiv tnu mc xi" w - . , r. op n a:r m.eting at 7:30 and a
year tr reraiK-4. and it saWino better reason for burning gasoline. On, April is a tiuramer, revival Mn.Sce ln tne hall t 0-cIocW
July 1. likely would be lb eirUeet j,se j? the Cheerful Comer who gets the welcome Sign; though' jSjndxy everin?. will c!os the wries of
it automobile ciuid .ich the j m.nietimcs wet and windy, inclined to raise a shindy, her curves special mevtinBs which the Salvation
n,.tle fm. Sh siinw that winter's ended, for she is not Arrn r-" conducting m saicm
t Give Your Eyes J
t an Easier Present l
I . ' :l
J in shape of a pair of new 1
t
I eye glasses fitted with our 1
Sunday Evening, t
larttand.--Kl vt Oi Guin.ult,
bt' am sttiuKiier to b butit fur the
Kurt-Wood Lumber emrrpioy. VlH
b liild wilhin two weeks st the Pen
insula PHIpbulldhijc C'umpan plant
here, nffletfti. of the lumber conreir,
aiitn.uineil l. y. Mttheos, prl'4el
bl tU Mtahe. MiiphutMinc cwiu
fan" of l!iuirti. Wa.hinton. is ex
4 ted here from Ban Francisco S.U
tirdiiv. The Hmiulam firm r.n tikfn
the contrart for the shin, bis! will
build It on the ways of the Port'and
eompsmy.
........i,i i",.. -j , W .tth caI.I tM-or- atnntr n r-X !at eek. Colonel S. I.
ttiit.ntJtM iiun aiiu a..u i.i..t., vi vuiu
and so she lands among us with both her queenly leet.
LOVE and MARRIED LIFE
By the Noted Author
IDAU McGLONE GIBSON
I.M.Ai I'llOPI RTV
fiuxr.rs HAi
latins. Or, Apr. 1 1'alli. city prop
try Mlikb has been on the boom for
Ihe past several month art ill las a
tendency to char, hands and this j r(ttl reml.nce to Hr brother. John's Ilctort Is t'gly.
i . ,.. .',,' ' i8h. had dropped all that Impulsive-, T wanted you to come up here
brecht a local real estate broker to!n',,, !t 'rresponslbility that she where you belong and lea v. that Gay
W. U. Im1 recent arrival In tb city" w,a,,T """ 10 ha e. and she lord woman alone," wa his ugly re-
Irotr, Montana. Several ther lirre ""'"" ""r" "u"' "r,c,n " tort.
have charge and he will be agisted by
j his daughter and Captain Wesley Bou
terv. soloist.
CnloneJ Erersle mill also preach at
the service Saturday evening and will
be In charge of the holiness meetin?
Sunday mornlnir. The larfre crowds
that have bin in attendance during the
sew uvs in which the evangelist and
"Never mind ht he toid me. Put-; his assistants have been In the cit-
never tell It to;re unanimous In their appreciation of
his tbi!ity as a preacher.
I The public will be welcome at the
special week-end services in the hz'l
expertly selected lenses and X
mounted so as to harmonize X
with your features. Your
WIIVT II JOHN 1KK.
j I ahull never forftet the sight whkh fice to ny he will
confronted nse hen I entered my me apain."
'room. John Gordon and his sister; "Iiid you knock htm down again?"
(stood facing enrh other; both were, "What did you want me to do, sUndav evenlnr
white wlih amer. For the firet thr.e John?'' I ntketL for I couldn't stand
Minre 1 h.iv L nnu-n atfj. t u.iwr a their ou.irrelln ftnv Innree. t
dekia are pending and w.l! in all :
rrobaUlity b closed ep
aicat few days,
aithin thel
belliiferent as he.
Both stopped what (hey wer.
I
should
see no reason why Katherlne
Caretakers Fear
Art Thieves Plan
to Loot Collection
Chicago. Apr. S Fearing art thiere,!
eyes are your most precious
possession. So in this sea- X
son cf Easter giving don't
fail to remember their X
e
needs. We also replace X
broken lenses on short no
tice.
Salem's Eye Service
Station"
leave her whea" aha is all j lrerv' Planning to loot the house, con-
mg ant lurnea to me witn lorcta ree;i,es. and avmnathT. to rim. , -"tors or th. estate of Mrs. W. W
l""1- Sou and be greeted with ugliness and'Kimbttn ,oda'r -ked th. Chicago Art
I "How did you leave Mme GordonT icontemsituau. t,,ti. i institute to take rhanre cif h. v,mK.-.
I akfd Am. AJll j coll ectlon of paintings. jde and other ' "
Oh. mother was all titflit." she an-' "Tki. t,t Pn, 'art ohw-ea. t - .!
j i -.,w wian yoa n.tmi.ii u, me agea TOT-v
iwouitt go to your own room, Aike."t wmow oi ti.e puno manufacturer. Ex ) uli ttt-SLLTSj
uwered
sn-en jou a stnyea witni nfn e,.!w t.iw ..v .-.n ,
. . ., . - o ' i. wnii luiiurriKV
iiT i . Kiiu juiin. ! first "
"You're .lwa!. very careful about- you win do It uhlle I am here
having other people rarrjing out then."
..ur wkbe, John," a her comment.; "I aut t H.i i --1.11. . v
I.d you k Al.ce to cu.e do.n I l,.,ve kept silent too long alrea'dv "
bereT he a, id j. turning - to me, j "tW. plea-." I pleaded, "won t
ettk ..i" ""-'''alr. lyou wth wsit until we hav. put my
Ml did nut - wa. Alice's terw re- mother away forever. Alice I know
were coining. I couldn't get hold of more i,.t w - r
you and I didn't think It was quite, -of course you can t giri - said
nl!,V JOh!' """j'lke It. brother of mine." said Al.ce.
oa find It out?- she .Kt'""?" C' ,h
e.1. a. I kem Hi lecily ,leM. " " . ,k
I met Karl Hhepard on the street T rai-d mv , '
- ' -" s 1-1 l-ITSl
I DR. ALBERT R. fiUUER
Eyesight Specialist
510-12 VS. Bank Bldg.
Phone 341
sew t- - - - 7'
1 r 1 -:- .; - ..
Va' SPEC1AL-SDC
CIMPLICITY, strength and accessibility.
; Combined With effidenrv anrl vATinm.
I . , wwuwu.
Oi COeritton. refnmm.l fk Wcm
. , - u. Wl LVUIW
pix partcuiariy to the man who constant.
a hn who Inut cne on
whkh he can always depend.
50.HP. dctrtti,V,-had motor; interawdiate
traaizussioat J 19-ia. wheelbase, giving maxi.
toum comfort (or St. passesgers.
M SU. Can. ar. vniti 4k
te Tb-ee-aaaku Stadakac aaaiadaal.
"ThU it a Stadebaker Year"
MARION AUTOMOBILE CO.
Baiem. Ore,
Are We goin
t Lave peas
er orinetr 1 jus g;t tJiem at n.in- n,ejac
Bt. ' COUir'""",l I'll! f b llii , I,
v iu t day. A..uth-r thing, we d.d:i f 10 hit..
U t Live arht-a tli' Mtoon. mvs p-n ? he.
and l,e Klld lhat you had told him uukly ,ht It Mted John. Howare-T
- 1 Y h ' Ru,b,i anJ did n-H tntend-ia fact. I '
A . could not-.!ard any more just now S
hl,rU h IT ,''OU!,, Uk ' vUSh frvm Alice To
bin. tfc.r ha. been nri,.ect.d?y lost-, know that J.d.n had gotten hi-se'f'
Ipi'ZTSn ?"'" Jahn imw uli" that I Tu'di
Tha. tt, .niTl!!?.'! I"' L. " I w sure'
mil Mifrara I , U.n't ..I 1
I 1 1 BAKE-RITE BREAD I
STATED STREET
OPT0I1 ETRI ST- OPTICIAN !
XL
o
u
0?e
4 45 Ccrt S:
BAKE-RITE BREAD j
Is hard to distinguish from home made.
Try a loaf today, Youll buy a loaf tomorrow.
Bake-Rite Sanitary Bakery
457 State Street
M
EMPEY TRANSFER
fl E X! iim Ibu'Iu a. V. ...
...u. aMl , den', .,Rt w w n,,,, ""i
-.band w h fsr ?:nc ihy had coma
-th i-:t that di'luk ter th' eor- were t,ii.!na a f.v... ,f . .., 1 ... '. ; orMy accoa-i
IhU.. -Anvc. cn-nVnt. ... ...r .,r, jenn Md d.-nled It,
LOCAL
STANCE
TON. CONTRACT OR FOUR
nVE sranT TO nxASE OUR CUSTODIERS"
LADD & BUSH
BANKERS
iastablislied 1863 m
General Banking Basiiiesi
Office Hours from 10 a m, to S p. a.