THE INDEPENDENT.
...... , -
SATURDAY, SEPT. 2&, 1683.--
The Ass38sment.
expected. Whenever the taxpayers DliX'S 5ALUm,
come to understand the importance of Jackson Street. JRosctmr
this office pnd select first-class business
The 'enforcement of the mortgage
tax law has led to a prolonged discis
sion of the subject of the assessment of
property for the purpose of taxation in
this State. - Some of these articles are
"wise but the most of them are other
Vise, v One advocates the entire repeal
of all laws on this subject and the or
ganization of a new system altogether,
tnother an amendment creating a State
-r i j , - T iMI . xt
jsoara or equalization, anu sun anumer
who holds that the present law is good
enough as it is. The latter also includes
those who know the difficulty of per
fecting a system of this kind. The la
aa it now stands did not emerge full
.grown from the brain of any one of our
great statesmen, but has been perfected
hj construction of the courts and legis
lative amendments through a series of
;years. It would not be wise to destroy
tins structure because of some imper
fection and trust a new system whose
imperfections will have to be corrected
in the same manner in the future.
The law requires that all property
Xrithm the State shall be assessed at its
actual cash value. Nothing could be
TOorejust or equitable. That this is
not done in fact, is an argument not
against the law but its administration.
If it be tru that the assessments are
not nade as the law directs, theie
"must be some other reason for it than
the incompetency or dishonesty of the
assessors. The complaint ia general
thtougnout the State and it is not prob
able that all these officers are unfaithful
their trusts. The principal reasons
tfor the low values placed upon prop
erty ia to Tje found in the mode bv
'which the State taxes are levied. The
legislature at its biennial session fixes
a certain rate of taxation for State ptu
"poses without any reference to the value
of the property in the State except
Vhat may be estimated from the past
assessment. Every county is required
tto pay into the State treasury annually
4-his per cent upon the full amount of
ita assessment roil without deducting
tho expensa of collecting cr the
Amount of delinquent taxes. It is the
interest of every county therefore to
make the assessment role as low as
vpossible, as while it does not affect the
county taxes it saves paying an undae
proportion into tho Staca treasury
'Bo far has this precaution been carried
Vj the County Boards of some of the
Jichest counties in the State, that a
trumber of the heaviest tax-payers have
been induced to refuse to give their
property the assessor and allow
themselves to be assessed by the sheriff,
thereby securing tho amount of tlieir
itaxes exclusively for the use of the
county. An -attempt was made several
years ago to remedy this evil by au
thorizing a State Board of Equalization,
. 4ut the Courts (decided the act inoper.
.ative, since which time no steps have
Ueen taken to correct h. This fixed
.levy is the mistake if not tho only one
in our system of taxation. As the law
aiow stands the levy for State purposes
Amounts to nine and six tenths mills,
divided s follows: Current expenses
four mills; schools, four mills; insane
Aiylum, one mill; military, five tenths
of a mill; university, one tenth of a
3nill. It is evident to the poorest capac
ity that if this .large amount was col
lected upon the actual cash value of all
.the property in the Scate, the treasury
would fhold a large surplus and the
business affairs of the county corres
pondingly expressed. The tacit agree-
aneut to depreciate the valuo of prop
erty therefore becomes a necessity, and
would be fair if tho depreciation was
equal throughout the State, which it is
.not. The remedy for this may easily
bo provided 'by the legislature.- Let
that body appropriate the amounts nec
e&sary for current expenses, schools
etc., for each year, and authorize a
baatxi, say the Governor, Secretry of
State and Treasurer to fix such a rate
of taxation for each year as will raise
from the whole property of the State as
Appears y the count v rolls, the amounts
v mo appropriated and no more. Under
-this ayateju there would be no induce
jnent to undervalue property in anv
-county, on the contrary each would vie
'with the other to show the largest as
eeumenc, as the larger the assessment
Ahe lower would be the rate of taxa
tion. There is a smaller matter that
caa be amended by the voters without
nv legislative act. which is the selec
tion of candidates for the assessor
Under the present custom . with both
jpartiea, the -assessor appears on the
tail of the ticket. Some man who de
serves . .well of the party, who is not
.considered available for jitdge, com-
jnissiener; heriff clerk, or even for a
jnembar of the Jegislature is rewarded
hj the nomination for assessor. If he
proves ooaipetent he gets no thanks and
tio promotio-n, if , otherwise he is qui-
. etly relegated to private life with the
jssnurk that he did quite as well as we
men for the position, there will be less
(rrnwlimr and less business for the
O- O ' . ,j
county board of equalization.
The Hew History.
The propretor of tbi3 well knwn and
popular resort wonld thank h:s(friends
for their libe-al patronage in the past
and would ask for a coutinuance of
be same in the luture, The public is
informed that 1 keep none but the best
brands of wices, liquors and cigars
and that I n over the tar the cele
The importance of this work, now brawd Jcs?e Moore & Co.' a Kentucky
in progress, cannot be overestimated, ".'JJ bUJarJ tabl9 be found
and the time in which to develop such in the saloon; also the leading pauers
nntrmMM nld np.vw 1m nmv( fa- or the world
vorable than the present. Southern
Oregon has heretofore and even yet to
a largo degree, been undeveloped and
unknown, though its resources are
abundant, its climate fine, and its loca
tion, geographically speaking, unex
celled. The experience of our farmer,
our stock -grower, our nursery man, and
in short, every producer, has univer
sally gone to prove the superior merit
of tho country. Yet in the face of
such experience people are not gener
ally informed as to the natural advan
tages we possess. The time is just
HUBBAEB
Creels Mills !
CLARK & BAKER PROPS.
FARMERS, LOOK!!
S5
FOR TUB BEST WEARIXO
Q.QT
For men and hoys and the most durable shoes for
misses bi.d children, try the celebrated
' . -I '
: IB03S-CLAS GOODS
Manufactured by i
!
PORTER, SLES3INGER, & CO.
San Francisco. Thev are guarantee;! to rive satis
faction. Will -Hot break in the back or rip in the
side. All goods of this manufacture made by white
men. No Chinamen employed, fc'or sale by
HAVING PURCHASED THE ABOVE NAMED
mills of K. Stephen and Co., wo are now pre
pared to furnish au amount of the best quality of
ever offered to the public in Douglas county. We
will furnish at the mill at the following prices:
No. 1 rou,'h lumber . 12 per M.
No. 1 flooring:, C-inch S'-M per M.
No. 1 flooring, -inch ler M.
coming when the veil of obscurity is to go. i finish lumber. . j m.
be removed and when southern Oregon No. l finishing lumber drcascd on 4 sides, .c per m.
will, for the first time in her existence, CLARKE & BAKER.
be thoroughly represented beyond the
limits of her own dominion. The il
lustrated history of southern Oregon,
compiled and collated by H. O. Lang,
with a corps of assistants, is the medium
through which this knowledge is to be
diffused.
One immediate necessity for collect-
I
S NOW PREPARED TO DO ANY
kind of work in his line. lleailstoue3
ing the data for and compiling this 1 auj Monuments of all descriptions, at very
work now, is because the sources of in
formation are purer and more availa
ble than will ever be in the future.
The ranks of the pioneers is diminish-
vpark Thus fvfrw rpnr IpSbptiis
O J v J J
the testimony as to the early history
of this country: and every year dims
the memory of those who preserve the
unwritten detail concerning it. There
still remains, however, enough Jiving
witnesses to give such testimony as is
necessary to be preserved in the
country's record.
The object of the history is a suffi
cJent voucher for its success. The con
ditions are ripe and the people are glad
to hail its advent. Every family needs
a record of its own' country. No li
brary will be complete without it.
WATCHMAKER & JEWELER
Rosebux!, Oregon.
low prices and warranted to give ample sat'
isfaction.
31. SVLLIVAX.
W. T. PEET,
W. S. UUMPIIREY,
A. Y. HOVEY.
II.' C. HUMPHREY.
FLOED & CO.
BOOTH KROS.
E. G. YOUNG
KOSEBURG.
YONCALLA.
OAKLAND
rflETROPOLITAN SALOON,
, liOSEBURO, OP.EGOK,
McGULLOCH & CO,
ONLY ' ' THE BEST BE.1XDS
Wines, Iinioi-!sJ Cigars
Kept or. hand, and customers will find this a pleasant
iriace of resort. Give me a call.
3T One door south of the Metropolitan Hoter "Si
DOUGLAS CO, BANK,
reet, Humphrey & Co.
rPRASSACT A GENERAL RANKING BUSINESS.
X Iraw bijjht drafts on Portland, San Francisco,
New York and other pniuts. BUld of exchange on
principal jiointa in Europe.
Deposits Seceived Subject to Sight Ohsck.
FARMS
FOE
BALE,
JAMES DEABXING,
Blacksmith and Farrier,
i -
Aui well-known to the people of Dou-'l-xs county
would respectfully announce that he w I'repared ti
do all kinds of work in his line uud jruarautees satis
faction. j
HORSESHOEING A SPECIALTY
t
Any fanner having a plow to sharpen or machinery
to repair will do well to tve me a call at my old
stand. !
1 have a full- stock of iron and steel, nd hiving
purchased the same at a low price, can do work, to
far as prices are concerned, cheaper than any who
win attempt competition, jas. ulahujw,
uaiuaua, Oregon
The undersigned has ior sale
the following Ileal Prop
erty in Douglas' Cohu
ty, State of Oregon:
WHOLESALE AND
DEALER IN WATCHES,
CLOCKS, J EWELRY
A
r Town of Wilbur, coiitai'iin-i' acres. Has a
HETA1L I Rt-od dwelling house and out-buiUihiu, and a fine or
chard; ull we'll fenced and vitured; ivt acres in grain.
A desirable home and very cheap.
rvNE FAU51 CONTAINING 352 ACRES, 125 OF
J which is plow land m cultivation, baiance pas
ture; all fenced; well watered; jrood improvements
and orchard. t
A FINE ASSORTMENT OF SPEC
TACLES, OF ALL KINDS.
Call and examine our stock before
purchasing elsewhere. Don't forget
the old stand of
Ia. BELFILS.
Coos. Hay
STAGE JK LINE!
ONE SECTION OP LAND NEAR THE TOWN
of Scottslmrg; 80 acres river bottom, balance hill
and timber land.
A FARM NEAU WIHiUR. CONTAINING 923
acres; 125 acres in fjT-iin, the balance s;:!cndiil
Tnmti'i land. About SW acreas level, wcu w.ttereu
and well imjiroved. The crop and 500 htad of i-heep
will be sold with the iaiid if desired by purchaser, at
a bar;?au. .
A farm near roskdlrg, containing 323
acres, all under fence. Good farm or tcrazni;,'
land.
METROPOLITAN HOTEL
AS IT IS IMPOSSIBLE FOR MB TO CLOSE OUT BUS-
iness before January 1st, I have laid ia a small supply of Gro
ceries to last that length of time, and offer them at the following
reduced prices: -
Eight pounds Costa Pdca Coffeftj
Eight pounds "C" Sugar
Seven pounds Cube (white) Sugar.
Best u. O. bonn, box
Thomas' C. W. B. Soar, box.
Tobacco per pound . .
.$1 00.
...................... 1 00
1 00.
.. ' '
.................... 1 37.
. 50 cents, 55 cents fc 60 cents.
ALL OTHER GOODS REGARDLESS OF COST.
ive mc a Call ami Save Forty Per Cent
S. in. FLOED.
HENRY L. BENSON, A. M. -MISS
ANNA E. DEISEN DOFFER,
DR. J. W. STRANGE, - -MISS
ADDIE E. SMITH,
- - - - Principal.
- Assistant.
Principal Commercial Department.
- - - Music Teacher.
P. P. HOG-ASTo
HAVING PURCHASED A COM
PLETE ASSORTMENT OF
GENERAL MERCHNNO SE
v WILL SELL THE SAME
CHEAP FO H C ASH!
PRICE LIST:
New buildings, first-class surroundings, low rates of tuition, cheap board.
For particulars apply to
al8tf
HESHY L. BEXSOX,
Principal.
Calicos, 5 cents per yard.
Ladies' dress good3, 8 ceat3 per yard
Corsets, 50 cents.
Genuine kid gloves, 75 per pair.
Coffee, No. 1 Costa Rico, 7 lbs. for $L
Persian Cashmere, 25 cents per yard.
Suitings, 12 J cents per yard.
Fine Japanese teas, 45 cents per lb.
Six spools silk thread, 25 cents.
Other articles in proportion.
My mocto is cash sales & small profits.
F. P. HOG AN.
r
o
m
Jim
Tills Popular 12osc
Situated n the center of the business portion of
Roseburj, having recently changed haiuls, has been
COMPLETELY RENOVATED,
And prepared for the reception of guest". The
dining room will be supplied with the best the
MARKET JFirOIllS
With good attendance. As Mrs. Zifjler h.os charge of
llie kitchen tlie cooking will be unexceptionable.
Hates reasonable. Free coach to and from the
railroad. LOU. Zfv,LEU.
Opposite Metropolitan Hotel, Eosebnrg-
Sliaving and Ilau Csittiug in a
4 FIXE STOCK FARM COXTAIXIXO 643 ACRKS
J. 12 mile from Koseburj'; 125 acres of good grain
laud, at a bargain.
URGE STOCK AXI GRAIN FARM NER
Oakland, containing 32ilfl acres. Alx ut TOO
acres plow land, well fenced and well watered.
A
A STE
J. Rail
A
A
STEAM SAWMILL AT DR.CTX STATION -ON
road.
FLOURING KILL AT SCOTTSBURG.
NO. ONE FLOURING MILL FOUR MILES
from Oakland, on Calipooia creek.
A
NUMBER OF TOWN LOTS IN THE CITY OF
Oakland.
THROUGH TO
Coos Bay in 24 Hours,
I will sell the above real property ou rea
sonable terms. For full particulars enquire
of J. C. .HUTCHINSON,
Oakland, Deuglas County, Oregon.
The Famous Unrivaled
This line Is now prepared to carry passengers and
freight, being supplied with comfortable stage3 and
and careful drivers. Stajj-e leaves Roseburg every
morning at six o'clock. Office ai
HAMILTON'S DRUG STORE.
Fare to Coos Bay $5.
SALISBURY. HAILY &CO., Propls.
OAKLAND
ACADEMY.!
Oakland, Douglas Co., Or.
Tho.Hardmaa Piano,
A strictly first-class instrument at
moderate price; Also
The Popular Pease Piano !
School Year Begins Monday, September 3, 1883.
i , , m ,. .
rpUITJON PEE SESSION Of TWELVE WEEKS:
Primary f 4 00.
First Grade Junior Clas I 5 00.
Second Grade Junior Class. .'. 6 00.
First Grade Middle Class 7 50.
Seeond Grade, Middle Class-' fl 00.
Senior Class ..10 CO.
i MUSIC.
Twenty-four Lessons.. $12 00.
cse 01 instrumeqr. 2 50.
DRAWING AND FAINTING.
Twenty-four Lessons $1 00 to $12 00.
Send for Catalogue.
Geo. T. KllSSell, Principal.
A. L. BANCROFT & CO.,
721 IVl.vrket st, San Francisco,
Sole agents fcr Pacific Ocas'"
Notice of Final Settlement.
p;
Lin the matter of the estate of Sarah Levens, de
ceased.
THE COUNTY COURT OF THE STATE OF
Oregon fur the County of Dounlas. Xtii is
hereby Kven that the undersized adnunistrator of
the estate of Sarah Levins, deceased, has filed in
the above entitled court -his final aecount of the ad
ministration of said estat e. That said Court, by an
order duly made and entered therein on Aiupitl3
1383, appointed Monday, Sept. 24, 1383, at 10 o'clock
a. m. of said day, at the Court room of said
Court, a time and place for hearimr ob
jections, if any there be, to said final acount and the
settlement of said estate. This notice is published bv
order of Hon. J. S. Fitzhuirh, County Jud-e
THOMAS F. LEVENS
Dated at Roseburjr, Orefon, August IS, 13
.Hebma-V iSD DalLj atioruej-s for estate.
Administratrix Notice.
"VTOTICE IS HEREBY GIVEN TO WHOM IT
may concern, that tho undersigned has been
duly appointed by the County Court of Itouirlas
County, Orearon as'aduiinistratrix of the estate of J.
M. M. Venable deceased, and has regularly qualillel
as such; now, therefore, all persons havintr claims
against Riid estate are notified to present the same,
duly verified, within six months from date hereof, to
the undersigned, at her residence in Oakland, Ore
gon, anil all persons owinjj said estate are required
to make immediate payment thereof; individual ac
counts to ui.dersi:ued and partnership accounts to
Dr. J. E. Page, of Oakland. -
Oakland, Oregon. August 25, 1833.
JANE VENABLE, Administratrix.
Hermaxx and Ball, attornevs for estate. si -5
Our Bpring and Bummfit
Tnce-Lost In o. 6S, has mad
1 its appearance improved
I and enlarged. Over 200
pages. Over 3,000 illus
trations. Contains quota
tions, descriptions and illustrations of
nearly all articles in general use, irom
Adam and Eve to Sitting Bull and Mrs.
J,angtry. It costs us 25 cents for every
copy we mail nearly $50,000 per annum.
It makes our hair red to think of it. We
should have the cost of production. The
book is full of brains. Send for it, and
enclose 25 cents anything or notliing
Let us hear from you. Respectfully, -
MONTGOMERY WARD & CO.
887 4 g Watrsaa Arwtft Cbtcsm 8
R.S.&J. C. SHERIDAN
(Successors to Thos. P. Sheridan)
DEALERS IN HARDWARE, TINWARE, STOVES,
ULAS, CUTLERY, AND TINNERS i UR-
AISillNU OOODS.
TIN STOKE, ROSEBUSH?, Or.
Ilavinjr secured the aoove business, we are pre
nared to keet un its fonner sjood name for work and
prices. We have the best of material and always a
full stock of goods on hand and it is our aim to fur
nish customers with first-class articles at live and let
live prices. A full stoctt of
Ii-oii and Steel IToi- Sale
Dealers from abroad will receive prompt attention.
K. S. & J. C. SliEKlUAA.
BUY THE
OIPQUA VALLEY MILLS
FLOUH! FliOTJH!
THE BEST IX THE 3IAKRET!
Address A. W. Btearns, Can
yonvillc. Oregon.
w. a w
SIR
AND BUlr A NEW SET OF
us
One of the Litest and Lest' stock of jjoods . ever Lrou2ht to town. I use
nothing but the best leatlrer and have got
EVERYTHING M THIS LINE
Dont Fail to Seo B!
IA
iAY ; .CAN "YOU S
OS
SEE WHAT WHY, THAT THE LEADING MERCHANT
,1
HAS THE LARGEST STOCK OF
EVER BROUGHT T ROSEBURG !
INCLUDING EVERY VARIETY
OF
FINE FAEMS
FOE SALE.
ONE FARM CONTAINING 431 AND 301-00
acres, 18 miles from Rosehurg, on tne Coos Day
stiiije road, and known as the "Eighteen Mile House."
Has good tiwelliiiK. lanje barn 'lid outhousee, with
orchard and good goi den ts wcl fenced. A g-od
sized creek ow tnr ugh the pmce, near the house
and barn, ar 'eve. r .aisce rolling lnL Grain,
grass and I icnty of timber tor fuel, fencing
and build ng urposes. Is a good tavern stand, be
in? near th foot of coast range of mountains Toll
gate and stage station adjoining. Climate healthy,
water pure. f Terms, part cash aud part on liberal
hue. ' I
ALSO ADJOINING A FARM OF 199 ACRES,
with good dwelling and barn and outbuildings
with a bearing orchard One-half plow land and bal
ance timber land, aud all well watered. These farms
will be sold either together or," seierately, to suit
purcnastra. Apply to'Hermaun & Ball, Roseburg,
Oregon.
ALSO, 427 ACRES NEAR, THE TOv N OF
Looking Glxss, in Douglas county. 125 acres of
plow land of the best quality, balance pasture land,
with plenty of oak aud fir timber for fuel aud fene-.
ing. ; All well watered, with dwelling barn and good
orchad. Price $4,000. One thousand down, balance
on easy terms. A fee simple title guaranteed. En
quire "of Hermann & Ba Koseburg, or A. F.
Crow u Co., Oakland.
-30, A FARM OF 525 ACRES, SITUATED 11
J, miles northeast of Roseburg in M-unt Scott pre
cinct. One hundred acres plow iand, the balance
good iasture land, well wateid 'and all under good
fence. - Plenty of fir ard oalt timber for fencing mid
fueL Good farm bouse and barn and other outbuild
ings, and 500 choice fruit tree bearing. Price 6j per
acre. Inquire of G. H. Oden, on the premises, or of
Hermans and Ball, attorneys, Roseburg.
Dissolution Notice.
T'
flE COPARTNERSHIP HERETOFORE- EXIST-
ing between R. 1. McCulioch andM. A. Brentano
of the tinn of R. McCuIiooh and Co., is this day dis
solved by mutual consent. R. T. McCuIloch remains
in the bu?ine s and will settle all liabilities, and col
lect all outstanding accouuta due the firm, M. A.
Brentano retiring from the business.
R.T. McCVLLOCH.
0 Roseburg, Autru rt 13, 138. !
LADIES' DSESS GOODS
OF THE VERY LA EST STYLES. ALSO
" GENTLEMEN AND BOYS'
READY MADS CLOTHING!
T. W. MORGAN,
AT THE OLD ESTABLISHMENT
OF MOSES APPLE, NEXT
DOOR TO MARK'S Js
CO., OFFERS FOR
SALE THE FINEST VARIETY
OP TOBACCO, CIGARS AND
CONFECTIONERY EVER s
OFFERED IN ROSE
BURG, AT
PRICES LOWER THAN THE
LOWEST. CIGARETTES A
SPECIALTY. A FINE
SUPPLY OF HOLI
DAY GOODS.
CONCRETE PIPE.
Do "Not Trail to Call niil Exa.niino Ills Stoolcl
Fi3 motto is Quick Sale3 and Small Trotits."
Rememoer tlio Place, Hs-w York Store, SossTjwrg.
SHERIDAN BROTHERS, ROSEBURG, OR'GN.
HENRY OATERMAN AND LOUI3 BELFIL3
have obtained the risrht for Dous-laa oountr fur
laying .
Continuous Concrete Pipe,
for conveying water, and Louis Belflls and Oeorge
Protsman have obtained tho right for Jnsophine and
Curry counties, and iil sell farm or individual right
and lay pipe at the che.i)ct figures. Any nize from
1J to 22 inches furnished. This pipe in much
Cheaper than Wood, lroa or . Leadl
They m-ouIJ announce that they have just received and now have on hand one of the
Largest Stocks of Qoneral Hardware
Ever brought to DoiMia5, ni when ad Jed to their STOVES OF ALL PAT
TKiiNS and READY MADE TIN VV AK,, tliej are prepared to declare they have the
bfsv suj ply iu their line ol any "house m tfoiuhern Oregon, which they propose
can Durch&se elsewher.
In she shape of budding materials- it the way t locks, butts, etc, we can offer
superior inducements to purchasers. Tiy us.
We an j:ive you bargains in tne io. .wtng Drancls ot stoves, not t-ouallpd
wiiera mck g, unraiiza, raruicr.. i- uiu) . i.inr, l acinc, wile West, Clarendon
Occidei Iron King, Empire City, arid other stoves &nd ranges.
The Lst of workman ar) constantly employed in the niannfacture of our Tinware
and buyers should icarn our prices. .
We have also tarapjns U offer in guns, such as Winchester, Sharp and therEiee
its well as in Shot-gun f and Pisto's.
We aie also AjjeDis for the White Peerles and ew Uome Sewing Machine wh.cli
e sell at lowest rates and warrant as coiunle te i? every respect. ' v
It is also well suited for Irri2J;ion or Minln? numoa
aud can be laid any distance without joints
Axle O-FeSiB!
Best in the world- Get the cemtine. .
Every package has our trade. mark '
and is marked Frazer's. SOLD EV
ERYWHERE, no 35-1
BUY OISTLY
r.AYONVn.I.P. MTT.T.S
FLOUB.
we
We cao also supply
AveriS
.'Very respect.
ancl .Hubbtkr! Paints.
'J best in the market, at. lowest rate?.
Give us a call, inspect ur slock, inquire as ip our pricep, and we promiPe to suit a?
THIS FLOUR ISIAXUFACTURED PROM ONLY
the best of wheat. I have for sale alio Bran,
Shorts, and Middlings, B.tcjn, llama, Lard, etc.
tured in the most s-ientiflc manner. Purchasers wii
Jo me a favor U lu-ipeat my ytocfr a CanonvUW