PAOE e. REND nULLRTIN, niCND, ORK., IVKDNKSDAY, MARCH UB, 1011. M W GIVEN PRAISE ENGINEERS' JOURNAL C0A1A1ENTS- Rusjnes Methods nnd Detailed Ho Mrt of Cinta Under Project Kn- Rlncer Lnurgnnnl MnVe Favor nblo Impression Tho Pncino Hulldor and Engineer. In Its March Issue, contains n general description of nil Irrigation project! In tho West. A great doal of atten tion Is devoted to the Tumnlo Project and tho Stato's prominent pnrt In Ir rigation, and in addition to an Inter eating report by Project Engineer Laurgaard tho following commont re garding tho Latdlnw work is made editorially: "Stnto ntd for Irrigation has taken a firm und successful hold In Oregon, the first state In the Union to under- tako direct reclamation work. Read ers of Uulldor & Engineer will find in' this Issiia nn Interesting article by tho engineer on the Tunialo pro ject. "An excellent organttatlon has been effected on this project and it appears that efllcloncy. coupled with nn exact knowledge of progress and costs, has been worked out along practical and economical lines. At tention is called to tho success of force account work, the experience with contractors, the beating of esti mates, and the administration charges. "An Item somewhat foreign to tho actual construction and engineering work on this project, but with which tho writer is familiar and which shows the keen Interest taken by the project engineer in developing effi ciency. Is the scheme In vogue anion? the camp messes last season. In or der to offer Inducements to the rooks to furnish good meals at reasonabto prices a sliding scale was adopted for tho cook's salaries, it being under stood that no toleration would be shown it the men complained about tho class of meals served. The start was mado on the basis of 25 cents a v meal with the cook's salary at $60. and tho salary boosted as fast as the rate per meal was reduced until It reached fSO.OO a month with the meals at 2p cents each. The first month the moals cost $0.3444 and the last month $0.2049. A total of 40,549 meals wcro served at an av erago cost of 23 Vj cents. The same genius permeated all branches ot tho work with satisfying results." STATE EXPERTS RE PORT ON COUNTY (Continued from page one.) ut close of business February 28, 1914. Assets. uencral fund $ 2,451.21 General road 2,035.61 Special road 30.22 County school 4,839.37 Special schools 1,310.53 High school 261.1? Library 134.10 County fair 44.39 School bonds 10,000.00 Interest on bonds 45.00 Pond redemption 250.00 Cities 308.55 Scalp bounty 237.28 InsUtuto 100.84 Trust .' 239.0C Liabilities. Outstanding warrants ., 4C.1S5.28 $ 22 287 35 County debt S 23J897I9 1 Note: The above statement of as sets is of funds only and does not show the value of roads, road ma chinery and equipment or value of lend and b -lldings owned by the county. The delinquent taxes are also not shown. in the statement fpr the rea son that the amount actually realiz able is difficult to determine. The total amount of delinquent taxes from 1908 to 1912, Inclusive, amounts to the sum of $90,825 72 Under the system of accounting af fairs on a receipt and expenditure basis the liabilities would be Increas ed by tho amount of claims filed In December, whloh are not approved and paid until the January term of court. Htatemcnt of 1007 tax Roll. Amount of tax roll that should have been charg ed to 8herlff J110.90C.44 Sheriff's assessments etc. 17,248.19 Penalty and interest col lected 1,348.40 $129,503.03 Collected and turned over to treasurer $101,541.32 3 per cent rebate allowed 2,275. CI Errors and wrongful as sessments 13,128.91 Injunction suit (The Des chutes Irrigation and Power Co. vs. county. . 7.580.49 Uncollected Jan. 1, 1914 4.97C.70 $129,503.03 Balance brought down as delinquent Jan. 1, 1914.$ 4,970.70 Report as to controversy over county affairs as based on a renort made by certain accountants employ ed by the county. The Commissioners' Journal shows that a firm of accountants, A. McR. Ball & Comnany, was authorized to make an audit ot the accounts of the county, apparently for the year 1913 This firm rendered a report to Coun ,ty Judge Springer on or about Jan uary 19, 1914, The report contained schedules showing the expenditures of the various functions of the county ana coniainea comments, opinions nnd ndvorso criticisms of tho various county officials. This report was filed nnd Immedi ately caused n turmoil as between certain factions of the taxpayers nnd the county or.tclals. At n special meeting of cortntn tax payers nnd some ot tho county offi cials, thereupon called. It was stntod by tho accountants that certain offi cials wero transacting tho business of their departments lllegnlly and that tho 1907 tax roll of tho county was delinquent In tho sum of $20,000 or thoronbouts, nnd n a result of this meeting the nccouutnnts wero auth orized to continue their work on tho tax rolls. In tho monntlmo a controversy bo tween tlio sheriff of tho county nnd ono of tho nccountnntovor tho cus tody of tho rolls. Tho sheriff desired to havo tho rolls audited In his office or nn office adjoining, where his deputies and tho abstract people- could havo nccosa to them. Tho accountants apparently rctusod this request and took tho rolls nnd locked themselves In a room nn an minor floor of tho court house. In tho meantime the shorter, feeling hla responsibility for tho tax rolls, had tho Janitor opon this door ot tho room and took somo of tho current tax rolls down to his own omco. This action on tho pnrt of tho sher iff caused moro friction and load n good many of tho taxpayors to believe that tho sheriff did not want his tax rolls and accounts audited and that matters wore not as they should bo. This was tho situation in tho coun ty whon wo arrived In Prlnovlllo. An examination of tho report of tho accountants rendered on January 19. 1914, dlsclosos tho fact that tho adverso criticism directed against cortnln ot tho county officials Is man ifestly unfair nnd uncalled for. The'statutes were profusely quoted In nn effort to confirm their ndvorso criticisms whereas a closo scrutiny of tho lawa quoted by them, shows thnt tho county officials woro follow ing the laws (with a few minor ex ceptions) as closely as they could. Tax Roll. Tho tax roll for tho year 190", which Is In controversy, apparently was turnod over to the sheriff In very bad condition. Thoro woro numerous errors of oxtentlon nnd computation nnd also errors of doublo assess ments. The Bhorlft's assessments on this 1907 roll amounted to a sum of $17,000. Tho 1907 roll Is In a de plorable shape as Is also tho 1910 tax roll. Most of tho old tax rolls are In a bad condition. Tho statement of tho 1907 roll as shown in this report shows that the total roll amounts to $110,90C44 ex clusive of sheriff's assessments and other discrepancies. Tho amount of the roll as shown by tho county clerk's statement was $108,135.46 or a dlfferonco of $2,770.98. Wo can not account for this error unless thoro woro certain adjustments mado on tho roll to tho sheriff without the corresponding correction being made on the clork'a certificate. It will be noted from tho statement of tho 1907 tax roll presented In this report that the balance shown to bo delinquent nnd uncollected on Janu ary 1. 1914, amounts to $4,976.70 after charging tho sheriff with $110,-1 906.44 Instead ot $108,135.40 as shown by the clork'a cortlllcato. , Thoro la no doubt In our mind that thoro nre double assessments In tho amount shown of $4,970.70 and thnt when tho roll is thoroughly nunllzod by tho Bhorllt'a office thnt tho actual taxes collectable on this tnx roll will bo but n small amount. In connection with thta tnx roll matter, wo advise thnt Crook county has had Uh books audited for n groat many yenra. Reports nre on tile from a Mr. Dunlnp, Mr. Crnmlntl und Mr. Wllsun In addition to tho moro re cent examination. Most of tho reports rondored by those moil mado roforouco to tho cun. dltlon ot tho tax rolls. Wo quote from n report of Mr. Max Cramlnll to tho county court of Crook county dntud January ISO, 1909: "To tho Honorable County Court, Crook County, Oregon, (luntlumoui "I have audited tho accounts ot tho rhorlff, clerk nnd county troniuiro' (or tho period of tlmu from January 1, 1907 to Docoinlior 31. 1908, Inolu Hive, and havo tiled with tho county olerk tho usual statoinvntH of ac counts of tho varlotm affairs, and YOU WOULD NOT THINK OF USlNd A POOR CEMENT IN CONCRETE WORK. WHY WASTE OOOI). CEMENT IN 111ND1NO TOGETHER PIECES OP CIAY. DIRT OR VEGETABLE MATTER. YOU MIGHT JUST AS WELL USB GLUE, AS FAR AS THE STRENOTH ot tho WHOLE IS CONCERNED VK CAN SUPPLY YOU WITH WASHED HAND AND GRAVEL OF THE PROPER MZES FOR YOUR PARTICULAR PURPOSE. ASK FOR QUOTATIONS. Bolton, Ruetenik & May FRANK MAY, Mgr. "end, Ore. Office with llolit. II. Gould, HcMchutCM lkuik Building. from which you will nuo thnt nil din efopnnolos Imvo boon tuiUlml. "You will soo from tho report" nn tho various tux rutin that thu amount ot sheriff's iibbphhiiioiiU nnd amounts of itrrorn and wrongful ih"omiiiioiim nru very large, amounting to on tho roll of 1007 of thu first Hum to tho mini or $10,598,41 ami $12,1:15.00 of the micond. "Tlila shown tlio urgent nood of ownership recordn of each tract of lnnd In the county to uho iih a guide to tho nsMossor In obtaining i correct lint ot tho real estate, there In no doubt but thoro ara still moro dis crepancies In thin tiiutoHHimmti "The roll ot 1900, also shown very heavy discrepancies. "A you will notice from tho ntnto mont I havo mado there In $:iil.00O uncollected tnxen on rolls of 1901 to 1U07, over $80,000 appearing ou tlio rolls of 1U00 niul 1907, to havo thin nu in of money properly put on u bantu of nn nimut, It In almost necessary to (Continued on hint piiK)) Just Right (or lliulimlio mill Ithoii- mat Ism, Foley Kidney Plrtn nro no thor oughly effective for linoknolie, rlioum. ittlnm, nwollon, nulling Jiilntn, kidney and bladder ulliiiontH that thny urn recommended everywhere. A A ' Jeffords, Mctlrnw, Nelir., nays' "My druggist recommended loley Kltlue ' Pills for palun In my buck, and livforo I llulnhod ono bottle, my old 'roiiMn entirely disappeared." I'littermm Drug Co.- Adv, ' IT 1 We have been advertising DRY GOODS. Remember we have GROCERIES too. E. A. Sather Auto Delivery. jD. D. D. Opens New Era in Cure of SIdn Disease Profor Budlenn'M case of eczema wan known to almost etery hoaultal and phynlclnn of reputation throuiniout tho mate of Connecticut. JIIh tetter In another Interentlnir tlemonntrntlon of what la being aucnmpllihcd by tho famous specino I). I). 1, l'reacrfptlon. "It may bo of interest to you to know that your llfe-ailn preparation. In IX D. lrcrlntUin ItAjt lienn of Incut culablo aluo to ma. 1 m covered ylth ecxenia from head to root when i iean umntr your romeuiea. i could ret no relief olthouch I tried a thou sand means. I applied but two hot Uea of the Prescription: a euro wna aSectod In a Very short time. In luaa than ono month. rrof. C. 3, Iluiltonr, South Lyme, Conn. Aak any drucitlst today for D D. D. Prowrlptfon. Iloll toll you It allays tho Itch Instantly and soon thoro ofo luna of euro. Wo havo handled tho remedy for yearn ami regard It aa the upeeina fur akin trouble of all kind. Como In or auk u about n. D. IX Preeerlpllon. also about V. I. V. aoap poolalty for tender aklna. Wo offer tho drat full alio bottlo on tho Kuaranleo that unleaa It atnpa tho Itch at once. It conta you not a cent. PATTERSON DRU CO., Rend, Ore. J. Electric Incubator We have Two More Incu bators Coming. The Eas iest, Cheapest, Mot Scien tific Way to Hatch Chicks 60 Egg Size $14-00 100 Egg Size $18.00 T, v llfiHlliP t.iiimiii'iii'iii' . tr Building Material f - LUMBER, SHINGLES I V The Miller Lumber Company pcntl, Oregon. Z,444441-44rt44 4 4 . Wenandy Livery & Auto Co. NEW AUTO TRUCKS Will bo put on between Bend nnd Silver Lake April l. BEND-LA PINE $3.06 BEND-FREMONT 10.00 BEND-FOKT HOCK $7.00 BEND-SILVEK LAKE.. J8.G0 Reasonable Rates will bo chnrged on nil Express and DuKKuKO. Snrrjao-ncaaa: on an aa pacjoa o 3 '5 m -r ' Bend Water Light Power Co. YOU LOSE BY DELAY . A beautiful sanitary bathroom is a permanent investment nnd all the time you delay the purchas ing of such equipment you are losing the use, the benefits and satiofaction to be derived froip a mod ern bathroom. A 'JStatKfapcT modern bathroom ()laccd in your lome with our thorough regard for sanitary laws nnd approved plumbing practice will be an econo mic saving if ordered now. Let us estimate on placing new fixtures in your old bathroom or on making n service able bathroom out of that useless 6pare room, nraau Da au pa 'Stumi." "tUwoyu" L4Vtoy J. J. RYAN mci;nhi:i pmjmiiku .MlmicHotu Htretil. na an t H H H t tH 1 'l II M ! '.' fir H Jli i'tl In Ii)l 'tin nf Irri f T ImiM Kroi Crn im for Hixll nnd Airl tioxt llOJ'H HClltK tllPIll Tod chor; rt 1) Yohh third Pot II rlKlit 2011. ( nroHld Tod I) The THIS P D acjaa: pntntaa; BE nncaga NE I3RANXI