Polk
OUNTY
RYE
PUBLISHED SEAfl-WEEKLY
VOL. XX
DALLAS, POLK COUNTY, OREGON, MARCH 24, 1908.
NO. 5.
flit
UNJUST LAND TAXATION
PIUS
Absolutely Pure
rSro ofy baking powder
made with Royal Grape
Cream of Tartar
No Alum, No Limo Phosphate
POPULAR GIRL DIES
Mian Bessie Splawn Succumbs to
Ravages of Consumption,
Aged 21 Years.
Miss Besaie Splawn died at the
home of ber sister, Mrs. A. K. Ollar,
In this city Thursday evening, after
an Illness of consumption extending
over many months. Miss Splawn
accompanied her father to Dallas
from Eastern Washington about two
years ago, and was taken ill a short
time after arriving here. She under
went treatment at some of Portland's
best hospitals, and also sought relief
in the mountain air of the Alsea
country, but the disease' refused to
yield to any treatment, and for several
weeks before her death she had been
unable to leave her room.
Miss Splawn was the youngest
daughter of Frank M. Splawn, an old
time resident of Polk county. She
was born la Washington, and spent
her ebildbood days on her father's
farm In Klickitat county. She was 21
years old at the time of ber death.
Miss Bessie had many friends, and
her early death will be mourned by
all.
The remains were taken to Klickitat
county, where they will be laid to rest
beside those of her mother, who died
many years ago.
Kiikpatrlok keeps the BEST.
WILL BORE FOR COAL
W. C. Brown Will Develop Prospect
on Hia Farm North of
Dallas.
Hon. W. C. Brown Is contemplating
boring for coal on his land north of
Dallas, just south of the- Chapman
prune orchard. Mr. Brown says he
discovered strong indications of a coal
deposit there many years ago, and be
thinks the prospect is well worth
developing.
; It Is a matter of general knowledge
that traces of coal are to be' found in
the bills around Dallas, and even
under the town itself, but no steps
have ever been taken to investigate
these prospects in a sotentiflo and
business-like way. When the excava
tion was made for the piers of the
Southern Paolflo bridge over the
LaCreole river In the north end of
town, the workmen uncovered a light
vein of coal. The vein was not more
than half an inch in thiokness, and
no specimens larger than a marble
were found, but the coal was of good
quality and burnel well when tested.
It is to be hoped that Mr. Brown will
proceed with his prospecting, for such
investigation might lead to discover
erles that would be of inestimable
Importance to Dallas ami Polk county.
0. D. Chorpenlng was a business
visitor in Salem, Friday andSaturday.
Assessors Enlightened by Timber
Owner Encouragement for
Permanent Holdings.
An excellent and strikingly signifi
cant address was recently made by
O. E. Ames, of the Puget Mill Com
pany, Port Gamble, Wash., before a
meeting of the state assessors, held at
Seattle. The object of this addresswas
to show to the assembled assessors
that the timber land of the state should
not be taxed on the basis of such val
uations as pertain to agricultural
areas, but should be so adjusted as to
encourage the maintenance of timber
lands as permanent holdings. His
argument was that the timber lands
of the state are in danger of being
taxed on a basis of value so high that
owners are not able to carry them
longerthan necessary to out off and
market the timber.
When the market is good enough
to warrant cutting, the slaughter of
the timber is rapid and of the denud
ing character; when the market Is
poor and unprofitable to mill operators
the holding of the lands causes a ser
ious loss to the owners in interest and
tax payments. Taxes should mainly
be paid on the timber or lumber as cut
off and not on the land. Mr. Ames
showed how damaging to the land It
would be to cut off all the timber on
the slope between the Cascade range
and Puget sound. The result would
be a washing away of the soil, such is
the steepness of the general declivity,
and the slope thus would become a
barren waste. Bather conditions
should be adjusted, Including the rate
of taxation, so that the' slope should
be kept In perpetual forest, to which it
is especially and best adapted, and
thus not only preserve the water
courses and water supply of the region,
prevent floods and down washings of
the land, but secure an everlasting
timber supply for the state and nation.
Following is a reproduction of the
main features of Mr. Ames' address,
which is well worth serious considera
tion. It is in line with what is being
advocated in all the timbered states
from Maine to the Pacific coast in the
matter of timber land taxation versus
taxation adjusted to stum page and
lumber values:
"There is a limit to the taxes a tim
ber land owner can afford to pay, and
when taxation becomes too heavy a
burden It means confiscation. Citi
zens of the United States are guaran
teed protection of their property rights,
by our constitution, and any undue
discrimination as to taxation is surely
unconstitutional, certainly unfair.
T he present rate of taxation as applied
The Superior Quality of our Finishing Lumber insures
You a Good Job. If You Contemplate Building Insist
on having Your Lumber from the
WILLAMETTE VALLEY
LUMBER CO.
i
j
Now is the time to build-Prices are down-Bring us
your bills for estimates
- PRICE LIST
10 to 34 84 to sa No. 1 No. I No. s
1x4 & 1x8 Sheathing Bough tll.00 V. O. Flooring $30.00 126.00 H7.00
1x6 to 1x12 12.50 13.60 Bustle S.00 88.00 17.00
8iJ to 4x12 ij.00 13.00 Finish to 18 feet 88.00 25.00
4x13 to 18x18 " " 1X00 18.60 Ceiling and
8x14 to 4x16 " 13.00 14.00 F. O. Flooring 86.00 20.00 16.00
For above sized add $1.00 per M.
pprpT i c 1x8 & Ixs No. 1 Common Hbiplap $13.00
JrA,lAl-0 Ko.l9wpplog 35 00
Shipiap in s foot lengths $io.oo No. 8
8x & 2x6 in S root lengths 8 00 1 1-8x6 & 8 feet Sidewalk Lumber 11.00
ShinglesPrice is dropping every day. We can quote
you as low as anyone.
With our up-to-date plant we can fill orders promptly
and give you the best grades of lumber.
Willamette Valley Lumber Co.
DALLAS, OREGON
to wild timbered lands in some coun
ties in this state is unfair, unjust and
out of reason on account of high valu
ations and high levies assessed.
"Timbered land should not be
singled out to carry too heavy a bur
den of taxation. It is not regular
Income producing property. The
present crop of timbered land can not
be harvested except as required, and
can not be logged with due regard for
eoonomy. The first great crop of
western Washington must be largely
sacrificed. Only trees fit for use
under existing oonditlons will be cut.
The balance, waste and underbrush,
must be destroyed and removed before
new seeds will take root in the soil
and develop into the new orop of for
est "It takes fifty years after the first
crop of timber is removed to produce
trees suitable for a sapling pile ; con
sequently prlvateowoers can ill afford
to hold wild timbered 'lands for pur
poses of forestry at present rates of
taxation. The government, state and
oounty, must assiBt. The homesteader
clears land at an expense of $300 an
acre in time, labor and money, but
pays no taxes on any such valuation,
and when he gets his land in condi
tion never is taxed on his orop.
"The timber land owner is assessed
on his orop and is asked to pay an
exorbitant tax on the same crop year
after year and generation after gener
ation, and as there is no return in a
lifetime he must lose his investment.
"The taxation on timber, if collected
at all, should be collected when the
crop Is harvested. This generation is
living beyond its means, developing
the country icyond Its resources, and
paying the bills out of a legacy of debt
which future generations must pay or
repudiate. If we leave them a legacy
of debt why not leave them a legacy of
resources to at least help pay the debt?
'AH lands suitable for the growing
of forests, delinquent for taxes, should
revert to the state and be reserved for
the growing of forests. The govern
ment and the state should reserve the
forests for the use and benefit of
generations to come and enoourage
private ownership to hold wild lands
for the cultivation of a second and a
third crop of timber trees. It is a slow
growing crop and private ownership
must beasslsted and encouraged to
make the Investment. This can be
done by proper and just assessment
and reasonable levy of taxes.
"Assess the land at, say, a flat rate
of 2 cents an acre per annum, and
exempt the. growing crop of timber,
providing the owner will register and
declare his intention of holding speci
fied lands for the preservation of
growing trees and cultivation of tim
ber. When the growth is cut the state
should collect a stumpage equal to
say 1 cent a thousand feet, board
measure, as a tax for each year so
exempt, and preserve a lien on the
growth for the protection of the state.
"For Instance, If a crop of timber
should have been exempt for ten years
when cut, the state should collect 10
cento a thousand feet, board measure.
If exempt for fifty years, the state
would collect 60 cents a thousand feet,
hoard measure, in addition to the flat
rate collected annually on the land.
"Until some such plan is developed
.liAlnnlnlntllM w imin m I oa I rtti Havv1a
of equalization and assessors should
do everything possible for the
encouragement of crowing trees and
the preservation of timber and forests.
"In Maine, I am informed, $3.60 an
acre la a hieh commercial valuation
for timber producing lands, and fifteen
years ago such lands sold for 75 oents
an acre. In Florida $7.60 to $10 an
acre is considered a high price, com
mercially, for lands produolng timber.
"In this state timber producing
lands should not be expected, under
ex latin a- conditions and with such
fluctuating markets, to pay a tax
exceed leg 15 cents an acre per annum
and logged off lands, suitable for the
practical growing of timber, a tax
exceeding 1 cents an acre per annum.
The land itself has only a nominal
value.
Durlns the last five yean I think
the assessors as a rule have plaoed too
high valuations oo these wild" lands
and growing timber. Because some
body Davs a biff price for a tract of
timber, say $26, 60, or even $100 an
acre, that is no arood reason why other.
.. .itninT tl mVur l.nd ia worth
CKU njviuB ... - . :
. . T. -It
I sold or logged or realized oo at once.
It will take years to cut off this growth.
Timber is only available wbeu there
Is an immediate use for a particular
tract and the owner U willing to part
with It. It may be located any
whereon water front or mile In
landbut U only available when
there is demand for a particular tract
of land.
Tb owner of a small mill along a
Una of a railroad may see his way
clear to offer a large sum for a
particular tract of Umber, but if the
owner doe not see fit to accept the
offer it should not fix a valuation on
the tract It may be tba owner's
policy to boM ft.
"My firm void a tract of wild land
.bout tea years ago for tpecnlativ
parpoaea, awer tba city of Everett, and
leagued tba right to remove all
growth of timber ia one year.
Although within a all from tide
wW w were aaable to get tba timber
removed and could not find any one
to take it as a gift
"It is generally supposed that a
movement Is on foot to increase the
taxes on timber and wild lands and
make the owner pay more taxes. If
you have that idea in mind, just stop
and think a moment before you do a
great injustice to the timber Interests
of your state, already suffering from
a greater burden than they can bear.
"You probably realize the general
stagnation of business due to an
attempt to raise the freight rate on
lumber shipped by rail to eastern
markets, affecting all branches of the
trade and resulting In the shutting
down during the last six months of 80
per cent of the lumber and shingle
mills in Oregon, Washington and
British Columbia.
"We hear of lands for farming
purpose, fruit growing, etc. selling
for $500 and $1,000 an acre, but fail to
find such values on assessment rolls
for tax purposes. A horse may be
valued at from $500 and $l,00O, or
even $20,000, but he appears on the
assessment rolls as a $10 horse. The
cow may be a scrub cow or a blooded
animal; she may be valued com
mercially at $50 or $250, but for tax
purposes she is only a cow and is
assessed at $20. Mutton chops may
sell for 25 cents a pound, but the
whole sheep is worth only $3 when
assessed as a sheep to be taxed.' The
our dog that you cannot give away
and the noble St Bernard which may
sell at hundreds of dollars look alike
to the tax collector, who collects $1 for
each dog. r
"Various kinds of property are
exempt from taxation according to the
revenue laws of this state. These laws
were probably passed to encourage
certain lines of investment and indus
try. The farmer pays no tax on his
valuable and salable crops of grain,
vegetables, fruit, hay etc But the
timberland owner has to pay on the
same crop year after year.
"Gentlemen, we ask you to consider
this great question and not be parties
to an injustice to our greatest
Industry."
Collar Bone Broken.
Frescott Simonton met with an acci
dent at the Willamette Valley Lumber
Company's sawmill, Saturday after
noon, in which he sustained a frac
ture of the collar-bone. The young
man was working in the dry kiln, and
was caught between the wall and a
car of lumber. The hurt was very
painful, and It will be several weeks
before he wlll'be able to resume his
work.
Millinery Opening.
' The Misses Davidson will hold their
Spring millinery opening on Satur
day, March 28, second door south of
Lindsay & Co.'s Department Store,
College Avenue, Monmouth, Oregon.
The season's latest in Dress and
Tailored effects for ladles and children
on display All ladles and children
are cordially Invited to attend. 2t
Notice to Voters.
For the accomodation of laboring
men who wish to register for the ap
proaching primary election, the
County Clerk's office will be kept open
on Thursday and Friday evenings of
this week from 7 until 8:30 o'clock.
Workingmen should make note of
this, and be on hand promptly.
Miss Bertha Fnnk, of Falls City,
was a Dallas visitor yesterday. .
ARE YOU
READY?
GO!
But one thing's certain:
you're not ready, no mat
ter where you re going,
unless you're properly
dressed.
The best clothes for you to
wear for any man to
wear the best clothes
made, are
Hart, Schaffner
& Marx
clothes. And our store
is the place where you find
them. Let us show you
the new Varsity models.
Snappiest styles ever
shown.
Campbell & Hollister
Dallas,
Cash Store
Oregon
PROPOSED NEW LAWS
Brief Outline of Measures to be Sub
mitted to Oregon Voters t
June Election.
Under this heading, the Observes
will, between now and June 1, print
the text of the measures and amend
ments referred to the people by the
Legislature and by the Referendum,
and also the measures proposed by
Initiative petition. Some of the pro
posed laws will be printed In full,
while others ' more lengthy will be
given In outline, with all of (tie prin
cipal features set forth, so that the
voters may be able to vote intelli
gently on the same-
The first measure is a Constitutional
amendment to Increase the salary of
the members of the Legislature to $10
a day. It was adopted by the House,
February 1, 1907, and oonourred In by
the Senate, February 10, 1907. The
full text of the measure Is as follows:
"Tho members of the Legislative
Assembly shall receive for their ser
vices the sum of four hundred dollars
fur each regular session, which shall
be in full of all compensation as per
diem for such session. When con
vened In extra session by the Governor,
they shall receive ten ($10.00) dollars
per day, but no extra session shall
continue for a longer period than
twenty days. They shall also receive
their actual traveling expenses in
going to and returning from their
place of meeting, on the most usual
route. The presiding officers of the
assembly shall, in virtue of their
ofQoe, receive an additional compen
sation equal to two-fifths of their por
diem allowance as members."
-Mrs. W. S. Evans and Miss Mamie
Fugltt, of Falls City, were in Dallas
yesterday on their way to Portland.
COMPLETE ORGANIZATION
Young People's Christian Societies
Appoint Officers and Committees.
The organization of the young peo
ple's ChrUtian societies of Dallas was
perfected at a meeting of the Execu
tive Committee held In the Evangeli
cal church, Friday evening. The
committee decided to bold its meetings
on the last Friday of each month. The
meeting of April 24 will be held In the
M. E. Churoh, and after that date in
the following order: Christian, Pres
byterian and Evangelical.
The chairmen of the Program and
Temperance oommlttees were in
structed to arrange for a union prayer
meeting, to be held on the second Sun
day in April. Officers were named as
follows :
Chairmen of Committees prayer
meeting, Miss Ella Roy ; temperanoe,
Prof. D. M. Metzger ; social, Miss Effa
Brown ; missionary, L. A. Mathews.
Union officers Prof. F. E. Fisher,
president; Prof. H. C. Seymour, vice
president ; Mrs. Dr. L. A. Bollman,
secretary; Miss Vera Cosper, treas
urer. Presidents of the organizations of
the Union Miss Ida Thompson, Miss
Jessie Wiseman, Prqf. H. C. Sey
mour, Dr. L. A. Bollman.
Chairmen of the committees of tba
Union Miss Ella Roy, Prof. D. M.
Metzger, Miss Effa Brown, L. A.
Mathews.
Dean Collins, local news reporter
for the Observes, Is recovering from
an attaok of the mumps and will be
able to resume his work in a few days.
George T. Gerllnger, manager of
the Willamette Valley Lumber Com
pany's sawmill, was a visitor in Port
land over Sunday.
THE QUALITY AND
CHARACTER OF
on a farm almost invariably indicates the degree of prosperity enjoyed by the
owner. Millions of dollars are made and saved on well fenced farms, where like
amounts on like acreage on unfenced lands are annually lost. We carry
FENCE
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AMERICAN FENCE
and shall be pleased to show you our stock and explain the merits of our fence at
any time. We guarantee the American to be not only the best but the CHEAP
EST fence in the world. We have put out one carload of this fence this spring
and will soon have another at your disposal. You will also find our warehouse
filled with a complete line of Farm Implements, such as Discs, Harrows, Plows,
Garden Cultivators, Corn Planters, Grass Seeders, Garden Tools and Steel Goods
at the lowest possible prices.
Wm. FAULL, ' ; Dallas, Oregon