Saturday, May 1, 1953 THE CAPITAL JOURNAL, Salem, Oregon Taxpayers Advised to Study Assessments Many of Oregon's property owners will pay hundreds of dollars in unnecessary prop erty taxes this year because they fall to examine properly assessments made against them, and bacause they do nit realize that the assessments may be repealed. All City Choir Music Festival With tome 300 voices repre senting approximately a dozen churches, participating, the Sa lem All City Church Choir festival will be presented in the First Baptist church audi torium at S o'clock Sunday af ternoon. During the program each in dividual church choir will sing a selection. Then the entire group will sing two numbers: - "Battle Hymn of the Repub lic" and "God of Our Fathers.'' Melvin H. Geist of Willamette university will-direct the com bined choirs and Maurice Brennan will play the organ. . Church choirs and their di rectors include: First Baptist, Rev. Thornton Jansma; Cal vary Baptist, E. D. Lindburg; First Methodist, Howard Mill er; First Nazarene, Miss Esthel Schroeder; First Presbyterian, Charles Stowell; St. Mark's Lutheran, Herb Brower; Beth el Baptist, W. C. Heringer; St. Paul's Episcopal, Ronald Crav en; First Christian, Melvin Geist; Halbert Memorial Bap tist and Jason Lee Methodist. ' Introductions will be made by Walt Weathers, chairman of the festival, and Mrs. Jack Morrison, chairman of the Sa lem district, Oregon Music Teachers Assn. - Others taking part in the festival will be Rev. Lloyd T. Anderson, pastor of host church, opening prayer; Rev. John Cauble, St. Mark's Luth eran, president of the Salem Ministerial association, offer tory prayer; Victor Palmason, violin solo. This recent observation was made by Samuel B. Stewart, Oregon state tax commissioner. Stewart, commissioner in charge of assessments and tax ation, made the remark In commenting upon the pending sessions of the boards of equal ization in each Oregon county. These boards meet in each county for three weeks, start ing on the second Monday in May, this year the date being May 11. The purpose of the boards is to protect property owners from overassessment or unequal assessments by pro viding a regularly established appeal system. Most taxpayers are unfamil iar , with the equalization boards and the work done by the boards. Each board is made up of three members; the coun ty judge, an appointive mem ber of the county budget com mittee, and a non-office hold ing property owner. In the the chairman of the county commission replaces the coun ty Judge, and the chairman of the county tax supervision and conservation commission re places the budget committee man. Under the . law the board must meet to hear any appeal a taxpayer wishes to make against the assessments levied against his property. The board meets at the individual court houses located in Oregon's 36 counties, or such place as may be designated by the county court, and the county asses sor presents the county assess ment rolls, as prepared by the assessor. In making his appeal the taxpayer does not need an attorney, Stewart points out, but he must make his petition for relief in writing, which must be notarized. This peti tion must be filed not later than May 15. Usualy petitions for relief against the official assessment base their claims upon either "overvaluation"; "inequality"; "illegality." Any one of Carrick Gets BPA Contract A contract for construction of control and oil houses at the Albany substation for the Bonneville Power Administra tion, was awarded today to John Carrick, Albany, Ore., on a low bid of $50,691. Project Engineer Ollle Tofte will be in charge of the work with headquarters at Albany. The BPA has issued a call for bids for excavation ann grading at the Lookout Point switching station. Bids will be opened in Portland, Friday, May 22. The successful con tractor will be allowed 45 days to complete the work outlined under the specifica tions. The work involved includes clearing and grading a switch yard, parking area, and the entrance road to this station. The site of the Lookout Point switching station Is lo cated lust below Lookout Point dam on the north bank of the river, approximately lk miles east of Lowell. , The BPA also has issued a call for bids for the construc tion of the Lookout Point' Alvev 115 kv transmission line No. 2. Bids will be open' ed in Portland Thursday, May 21. The successful contractor will be allowed 105 days to comDlete the work outlined under the specifications. i The project is approximate ly 16.6 miles in length and 'be gins at the J. P. Alvey substa tion and extends to the Look' out Point switching station Urib'n completion, this line will make it possible to connect the generating facilities .of the Lookout Point project to the Columbia river grid system. Mayor and Dave Hoss To Be Heard Weekly : Mavor Al Lucks and Dave Hoss will be heard weekly at 7-1 S Startine May 3 over KSI.M in a ouetsion and an swer interview on municipal problems. Tht first Questions will V ones that have been asked of the mayor or.-.liy and by let ters recently. It is hoped that the interviews will prompt additional questions that will be asked and answered in sub sequent programs, the mayor said today. these reasons is grounds to en title the taxpayer to relief, Stewart declares, "but "over valuation" and "inequality" often overlap. Inequality, or lack of uniformity, is the grounds most frequently cited by the taxpayer, and to estab' lish lack of uniformity it Is necessary to prove that the assessment under appeal was made of a higher proportionate valuation than the assessment of other property of like char acter in the same taxing dis trict for the same year. It must be something more than a val uation disproportionate to that on a few other pieces or prop erty in the same vicinity Stewart states. Most property owners fail to ask the county assessors about the assessment on their prop erty, usually because they feel that the assessors are unlikely to make a mistake, Stewart points out. This is not so, for assessors are only human and can make errors in assessing the value of a piece of prop erty, Stewart declares. For this reason property owners should check their tax assessments. Besides the board of equal ization there are four other procedures which a tax payer may take to reduce an assess ment on either real or per- onRl nroDertv: (1) Protest to the assessor prior to the second Mondav in May for correction and reduction of the tentative assessment. (2) Appeal to the State Tax Commission for re lief in assessment, within l days after notice of action of the board of equalization. (3) Appeal to the circuit court for relief in assessment. i; ruiai onnPBl to the State Supreme Court. Appeal to the board of equalization falls between May 11 and May la vnis year, ine taxpayer making the appeal i may accept the decision of any j of these bodies and end the procedure, or may carry u through all the steps to tne supreme court. Paul Beck Elected Senior Class Head Baptists Meet Here May 5th Hundreds of delegates from Baptist churches In affiliation with the American Baptist con vention wiU hold their 66th annual meeting at the Calvary Baptist church of which Rev. Omar N. Barth is pastor. The convention will be called to order Tuesday evening, May 5th, by President Harry Dil lin, who is also President of Linfield college. Earlier in the day simul taneous meetings will be held by the Women's Baptist Mis sion Society and the Minis ters' Council who will cooper ate in their sessions with the Oregon Council of Baptist Men. Among the speakers to ad dress the assemblies are: Dr. Ralph E. Johnson, direc tor of the council of mission ary cooperation of the Ameri can Baptist convention; Rev. Tracy Gipson, missionary of the American Baptist Foreign Missionary Society in South India; Miss Helen Schmitz, sec retary of public relations in the Women's American Baptist Home Mission Society; Dr. F. Bredahl Petersen, president of Baptist Union of Denmark and Judge Matthew W. Hill, chief justice of the Washington su preme court, Olympia. Oregon Motors Says It's Broke Portland OAR) Oregon Mo tor Stages is financially unable to continue operation of its long line routes, Robert T. Jacob, Portland attorney and secretary of OMS, testified Fri day at opening of an Inter state Commerce Commission hearing here. The hearing is on request of Pacific Greyhound Lines for permission to take over OMS lines between Portland, Cor- vallis, McMinnville. Seaside. Astoria and intermediate points ana between Corvallis and Newport. The transfer Was approved April 14 by Charles H. Helt- zel, Oregon public utilities commissioner. Final action is up to the ICC. Jacob said OMS had lost money ever since 1940, and now is $55,870 in arrears on its notes. He said unless Pa cific Greyhound is allowed to take over OMS long lines, the company could not continue to operate them Itself. If the transfer is approved by the ICC, Oregon Motors would be reduced to an inter- urban system operating be- tween Portland, Oregon City, Forest Grove and other near by points. Mrs. Roy Esson, Becoming Good Buyer. x May 7 Woodburn, 10, with Mrs. V. L. Reinicke, Care of Rugs and Upholstered Furni ture; Union, 10:30, with Mrs. John Cornwell, Herbs for Va riety and Accent. May 8 Swegle, 1:30, with Mrs. Glen Larkin, Becoming a Gooa, Buyer. Capital Baptist Church Opens Capital Baptist church will enter its new building at 3000 Lansing avenue Sunday, The whole day has been designated as "Go-to-Church Day" and all members and friends of the church are urged to attend ev ery service. Special programs will be promoted through the Sunday school at 8:45 Sunday morning and the Training Un ion at 6:30 Sunday evening. The pastor will fill the pul pit for both worship services. Work was started on the building, the first for this young church, last fall. Most of the labor has been supplied by the members of the congrega tion. Though the structure is not completely finished, it is finished enough for full activi- ties to be- held. Formal dedica' tion services will be held later when all the work has- been completed. Record goals have been sei for the Sunday school and Training union for the day. The pastor will bring special mes sage in the worship services 11 a.m. and 7:45 p.m. His " Co-Rec Club to Sponsor Dance "Hook, Line and Sinker" ii the theme chosen for the Co- Rec ball to be held at May flower hall at 8 o'clock Friday night. May 8, In observance of the first anniversary of the organization. Co-Rec, designed to provide a place for single, employed men and women between the ages of 18 and 36 to meet, has its headquarters at the YWCA. The organization boasts mem bers from Portland, Toledo, Waldport and Corvallis as well as from the Salem area. The group assembles at the YW at sermon Sunday morning will be "The Glory of the Lord In the House of the Lord," and his topic Sunday evening will be "Keep the Home Fires Burning." each Friday night for dinner. General arrangements for the May 8 event are in the hands of Miss Pauline Schap- lowsky. Associated with her are Misses Ernestine Justice, Helen Tibbetts, Margaret Mont gomery, Cella Balcaen - and Dennis Lavender, Special invitations to the birthday ball have been sent to several couples who, via Lohengrin, have become ineli gible for membership. Other honored guests will Include Miss Gertrude Acheson, Dr. and Mrs. W, C. Crothers, Dr. and Mrs. H. O. Schneider, Mr. and Mrs. Gus Moore, Mr. and Mrs. Carl Greider, Mr, and Mrs. Bruce Pickett, Mr. and Mrs. Robert Smith, Mr. and Mrs. Robert Brooks and Mrs. Frankie Bailey. ' Activities planned by the Housing Short for Youth Legislature Housing for the 146 boys and girls who will be In Sa lem May 7, 8 and 0 In connec tion with the annual "youth legislature" is still short of re quirements, says "Scotty' Washburn, boys work secre tary of the YMCA who is in charge of arraangements. ince most of the delegates members have Included pic nics, weekend eki trips, dance Instruction, water skiing, folk dancing and firesides. Week end beach trips, Softball games and picnics are scheduled for the spring and summer. Advisors of the group are Dr. and Mrs. W. C. Crothers, will return to their homes Sat urday, the principal need for accommodations will be Thurs day and Friday nights. ,The young folk who will be. here, will represent numer ous high schools over the state and Washburn suggests that Salem folk who would like to accommodate them are asked to call the YMCA office, 3-9117. The Lord Great Chamber lain of England formerly re ceived the clothes the king wore before putting on the coronation robes as a fee for his services, but la recent year has received a sum of money as a substitute. Extension Unit Meetings Listed Marion county extension unit meetings for the week of May 4-9 are listed below. Anyone who is interested is Invited to attend. The date of meetings,, units, time and place are: - May 5 Sidney-Talbot, 10:30, Talbot Community church, Herbs for Variety and Accent; Central Howell, 10, with Mrs. William Roth, Care of Rugs and Upholstered Fur niture; Hazel Green, 10:30, with Mrs. Ralph Gilbert, Herbs for Variety and Accent; Keizer, 1:30, Becoming a Good Buyer. May 6 Prospect, 10:30, with Mrs. Webster Smith, Herbs for Variety and Ac cent; North Howell, 1:30, with Family Week at Jason Lee Church National Family Week will be recognized in the Jason Lee Methodist church this Sun day. At the morning worship service the pastor, Rev. E. P. uouider will preach on "Foun dations of a Christian Home." High School Youth will usher for the service. From 6 to 7:30 the Sunday school will have an Open House for all parents. Intermediate youth will greet parents as they ar rive conducting them on a tour of the educational build ing and the several depart mental rooms where teachers and officers will introduce the parents to the children's work and their facilities for teaching. The tour will end in the Kir by rooms where refreshments and a continuing program has been arranged by Mrs. Claude Mix. At 7:30 the final episode in the movie "The Life of St. Paul," titled "The Voyage Rome" will be shown. The program has been ar ranged by a special committee under the leadership of Mrs. Lee Haskins, Superintendent of the children's division and the Junior department. Don't Be in Doubt CHECK THIS SPOT FOR Salem Business Establishments That Remain OPEN SUNDAYS! VISITS AT TOLEDO Grand Island Mrs. Clar ence Rockhill of Grand Island is a guest of her son-in-law and daughter, Mr. and Mrs. Araett White and son. Larry, at To ledo. Now.. 24 Hour Drug Service1. OPEN 8 A.M. TO 11 P.M. , AND DUTY PHARMACIST ON (ALL 11 P.M. TO 8 A.M. Juit Phone 39123 or 42248 QUISENBERRY'S PRESCRIPTION STORE 130 So. Liberty Howser Bros. Equipment Sales & Rental Service 1185 So. 12th Phone 3-3646 Salem, Ore. Chicken in a Box ' ' - Delicious Pan Fried J Chicken Dinners and Hamburgers to Go 21905. Commercial hone 4-1452 Delivery Service Open Sunday ST. MARK'S LUTHERAN 343 N. Church Kf T. John L. Caoblt, F.ttor 9:30 A.M. Sunday School 11:00 AM. Moraine Worship 5:00 MI. Adult Instruction Class 6:30 P.M. Luther League Paul Beck was elected pres ident of the Salem high school senior class for next year Fri day. He defeated Ken Raw lings. Other officers elected ' yes terday were Shirley Juran, first vice-president; Lynn Bar tpII. second vice-president-, Mary Lou Hastings, secretary; Charlie Friend, treasurer. The defeated candidates were Judy Bancroft, first vice president; Lynn Barrell, sec ond vice-president; Jane Bar low, secretary; Jim Bowers, treasurer. SALEM FIRST CHURCH OF THE NAZARENE Center at Thirteenth SUNDAY, MAY 3 SALEM'S HEALING AND SALVATION CENTER Calvary Chapel 1143 . i.iDtnj' Invites you to see and hear The Amazing Ministry of CLAUDE C.HUNT THREE SERVICES SCNDAY 11:00 a.m., 2:30 p.m., 7:45 p.m. Wed. and Fri. 7:45 p.m. Supernatural Gifts of Healing And Discernment Salem's Singing Church 10:50 "The Charitable Mind" 7:30 P. M. "And Then The Judgment" 9:45 a.m. Church School 6:30 p.m. Youth Devo tional Hour Th Public h Invllcd William f. Clay, Piilor ' Per Your Convenionco Our Store Is Open Sundays From 12 Noon to 1 P.M. FOR RMIHOENCIM con CAPITAL 8tata and Liberty 3SS43 39379 DRUG STORE "Tour Prescription Store" LADD'S MARKET 1705 S. 12th OPEN 24 Hours Dally, rncl. Sun. Senator Hotel Coffee Shop We Specialise In SUPERB SUNDAY DINNERS Open Sunday 7 a.m. to 9 p.m. Daily 6:30 a.m. 9 p.m. Situs'! PP.tw Ctftt S1in Corner Court ft High Phone 3-1151 Pay Less Drug Store SERVE YOURSELF and PAY-LESS OPEN SUNDAY 11 A.M. 'til 8 P.M. PAY LESS HAS EVERYTHING Hocker Hardware Ph. 37031 990 South Commercial Wall Poper, Points and Sporting Goods MT. CREST ABBEY MAUSOLEUM CREMATORIUM West End Hoyt St. Salem Vault Entombment ond Cremation Service Crypts Niches Urns "Indoor Memorials in Marble and Bronze" (THE TWO BETTER WAYS) I'nder Direction Lloyd T. Rigdon, Pres. Salem Mausoleum ft Crematorium, Inc. Ferrill's Nursery Shrubs, shade, llowerinq i,vd fruit Ijiij. OPEN 10 A.M. SUNDAYS i Mi. East of, KEIZER Phone 2-1307 BERGS In the Capitol Shopping Center 8 a. m. to 10 p. m. Every Day GOLDEN PHEASANT OPEN It Noon Til S:S0 SUNDAY SUNDAY DINNERS OUR SPECIALTY X48 North Liberty Phone 3-8733 Phone To Place Open Sunday Advertisements Is Open Sunday 1 n-nn a.m. in 7:An n.m. Z'K GREEN STAMPS 1240 N. Ctpllol SI. SAFEWAY OPEN SUNDAYS 1265 2120 935 Center Fairgrounds Rd. S. Com'l 8-10 9-6 9-9 SAMI LOW PRICES ALWAYS LADD'S MARKET 1705 S. 12th OPEN 24 Hours Daily, Incl. Sun.