FAGK, 4
the Bend Bulletin
H-tiKKI.Y EDITION
rsbllibfd br Tt'Bnd Dutlttln (IntrprktJ)
ROBERT W. SAWYKH. Nunwtr
' An Itiljnlnt NPWT, iUndlne. for
U hiwi ilnt. clnn bulnfc tlmn rolltlf
nJ th bat interott of ltnd ind Cptrl
vtnvn
BoUttlptlon Rttrt
On Yrtr J-9
Bit Month , ........ ........ jura
Thrto Month
THURSDAY, DECEMBER 21, 1922
TIMBER TAXATION
While Governor-elect Plerco Is
formulating his plans for a sovernnce
.tax on national forest timber, wo
wonder If ho la giving any thought
to the matter of taxation on privately
owned timber. Hero Is n big subject.
Properly worked out It should bo a
groat aid to tho lumber Industry and,
at the ranie time, help to secure to
tho country a timber supply for the
future.
Today timber In Oregon pays an
annual tax just as does real estate or
any other property. Timber Is essen
tlally a crop which returns nothing
until It Is harvested and sold. Faced
with annual payments while no re
turn Js being reallied, the owner
must meet those payments from oth
er sources or turn his crop Into cash.
Wo have no definite Information on
the subject, but we think it s&fe to
assert that this feature' of annual
taxation has much to do with the
plans of any owner to erect a mill
and begin cutting. Whenever this
feature controls, as It undoubtedly
does In many cases, timber Is cut
when It should not be cut and the
supply is becoming exhausted sooner
"than It should be.
Then, too, with the timber once
cut there is no Incentive for growing
another crop. In fact the owner can
not afford the annual cost of Interest,
taxes and fire protection. By the
time another crop had grown, bis In
vestment would be more than the
"value" of the treSs.
Recognition of the situation has
given rise to a proposal for the aban
donment of an annual tax on stand
ing timber and tho substitution there
for of a yield tax to be paid when
the crop is harvested. Such a tax
would tend to encourage the per
petuation o'f forests; It would take
frqm the question of harvest the ele
ment of taxation, It should tend to
stabilize the Industry. We would like
to see the question given ser!ou3 con
sideration here in Oregon.
The National Lumber Bulletin has
the following to say on the" subject,
as dealt with In the Massachusetts
' forest tax law:
"A crop of corn takes SO days to
mature. If the corn crop were taxed
every day It would amount to the
same burden on the owner as the
present method of taxing forest land
every year," says the Massachusetts
department of conservation, division
of forestry. In contrasting the pre
vious tax system on forest property
with the recent Massachusetts forest
tax law by which the standing
growth shall be free of tax until cut,
or until It has reached a specified
average ylefd' per acre. Concerning
the effect of the previous tax system
the department of conservation says:
"Under the general property tax,
taxation of forest land Is based on
the value of 'tho land and the standr
"ing growth combined. Until recently
the annual tax levied on such prop
erty holders was not a serious bur
den because torest land was usually
much undervalued. Of late, how
ever, although stumpage values have
risen, timber land valuations have
risen still more. The Injustice and
poor business of taxing annually a
crop that can only be realized on at
long intervals of years is beginning
,to bo acutely felt."
The new law proposes that young
timber shall ,be taxed on the valua
tion of the land alone and the stand
ing growth shall be free of tax until
cut, or until It has reached a speci
fied average yield per acre, when the
owner will- pay a tax of 6 per cent
on the stumpage value of the trees.
Commenting upon this Massachu
setts forest tax act, Louis S. Murphy,
timber land' tax expert of the United
States forest service, says It Is an im
provement (n many ways over simi
lar optional yield tax acts In force In
other states. He continues:
''This particular type'of law should
work In Massachusetts, where thero
lias been going on for the past
years or more a consistent agitation
in favor of the better care and Im
provement of the forest land areas of
the state. As a result many people,
liavo been Interested In undertaking
toput forestry Into practice on their
own land either by planting or
through general cultural methods. v
The yield tax Is an Ideal plan
from tho timber land owners' point
of view for the reason that the bulk
of; the tax on his forest property Is
held Innbeyance until his forest Is
cut; at 'that time the product Is sold
and Jhe, (ijcome madQ available to
hlii out pt,.whjch to, pay these taxes,
j "pnljbeohqr hand, tho local cora
rauntjjs i,,forested sections, many
of,,)h'en ijepejident, . Ifl, .a.vpry lajge
extent on taxes realized from forest
property must have n more or less
stable nnhual Income with which" to
enrry on community functions.
"It Is this adjustment of tho two
dlnniotrlcally opposite Interests of
the timber land owner ntul the local
Communities which mora than any
olho'r.ono thing has boon the stum
bling blb"cktp tho Incorporation of
tho field lax into the general revenue
system of tho states.
"The forest service rccognUes that
so long as tho forest fl'ro attd, tnxit-
tlonV problems .remain unsolved, for
est conservation and reforestation
aro practically out of the question."
RESPECT THE KLAQ
When you see the Stars and Stripe
displayed, son, stand up and take oft
your hat. Somebody may titter. It
Is In tho blood of some to deride fill
expression of noble sentiment. You
may blaspheme- in thu streot and
stagger drunken In public places, and
the bystander aiU notjay much at
tention to you, out u you snouiu get
down on your knees and pray to Al
mighty God, or if you should stand
bareheaded while a company of old
soldiers marches by with flags to tho
breeze, most people will think you
are showing off.
But don't you mind! When Old
Qlory comes along, Baluto, and let
them think what they please! When
the band plays "The Star Spangled
Banner" In a restaurant or hotel din
ing room, get up, even It you rise
alone; stand there, and don't be
ashamed of it, either.
Don't be ashamed when your
throat chokes and the tears come
when you see the flag flying from the
masts of our, ships on tho great seas
or floating from every flagstaff of tho
republic. You will never have a
worthier emotion. For of all the
signs and symbols since the world
began there Is none so full of mean
ing as the flag of this country.
Other flags mean a glorious past;
this flag means a glorious future. It
is not so much the flag of our fathers
as It Is the flag of our children, and
of countless children yet unborn. It
is the flag of tomorrow, the signal of
the "good time coming." It is not
the flag of your king; it Is the flag
of yourself and your neighbors.
Your flag stands for humanity, for
an equal opportunity to all the sons
of men. Of course, we have not yet
arrived at that goal; Injustice still
dwells among us;' senseless and cruel
Customs of the past still cling to us,
but the flag leads the way to righting
the wrongs of men.
' Our flag is the world's symbol of
liberty. That piece of red, white and
blue bunting means five thousand
years of struggle upwards. It is the
full grown flower of generations
fighting for liberty. It is the century
plant of human hope in bloom.
Colonel Alvln M. Owsley, National
Commander of the American Legion.
, IN APPRECIATION
In another column w print today
a lottcr from "An1 Observer" concern
(ng mo wane wmcn airs.' vurnoii
Vorucs Is doing as Secretary (if thd
Bond chnptor of tho Amcrlcntt Red
Cross. Moro than unco lu. tlio pnst
wo havo spoken of this work and ex
pressed our belief ttiat nothing finer
was being .dono In the community for
tho nldof those needing relief. Wo
are glarf to havo tho present opp'otJ
"tunlty 6T prliUlriVUiooplntonfot an
other nnd of again expressing our
own.
In n town tho .size of Bond',c.nses
aro contluuully arising whero, hull
vlduals or families need temporary
assistance or advice. Tills Is espe
dally true since tho war. Tho prob.
lems of tho discharged so!der havo.
given rlso to numerous governmental
agencies, and tho Red Cross hna tie
volopVd as the Unison otllcri between
tho, man with tho problem nnd tho
agency wiucn cares ror it. At pros
ent and tor somo tlmo to coma-this
Is nnd will bo Its greatest work. It
always will havo problems of social
relief, possibly moro wlillo so ninny
without acquaintance or other con
tact aro being attracted fo the town,
than later. The Bend chapter, under
Mrs. Forbes, Is steadily and efficiently
dealing with theso problems.
While not a social worker In tho
sense of having had a long training,
-Mrs, Forbes has taken tho. short
course -given by tho Rod Cross. Moro
valuable than this, howovor, has been
the experience gained In soveral years
of work In chargo of the Bond chap
ter's activities and n deeply sympa
thlc attitude and desire to be of serv
ice. The Job Is not one from) which
much publicity flows concerning .re
sults attained. Nor aro the persons
who aro ajded at all likely or In any
position to make any public expres
sion of their feelings. Tho feeling
exists, howewc ry (ynd. we think It due
to Mrs. .F'drbesi that'-thls recognition
of her s'elycebe'glyen.
ucnu owMtner a,gTent ueoi of loy
alty and supports Jf
. IS THIS SELFISH? 'W '
In an editorial entitled "Puro Self
ishness," reprinted on this page, tho
Central Oregonian of Prlnevlllo takes
Bend to task, for Its feeling concern
ing tho designation by the highway
commission of the route from Prlne
vlllo to Lnkevlew "os secondary
highway. The question was dlacuiied.
in this column last Wc'dnesdaond
the especial point made of tho fact
that thero was no designation, ,for
federal aid of the road between Fort
Rock and Lakevlew. Wo regret that
our neighbor does not touch on that
point In the editorial referred to.
If the commission bad acted to put
both roads on the map, tho matter
would be on a different basis. Not
having dono so the designation of the
cast road Is n direct 'challenge to tho
pooplo ivt thu bollh end of Lnko
county tuul to Uplul Avho aro Inter
ested In tho freo nnd natural Mow of
comivMinlcnttmi botwotm tho two sec
llorisi Tho commission says, In effect,
UmtMlio iionnlo ot northern Lake
'rotfnty who want to get to Bond must
ydrae to n point on tho Central Ore
gon highway somo -10 miles east of
hero arid thon rover that dlstanro to
town rather than to tako tho shorter
road by ,yny of Lit Pino. Tho com
mission refuses to lucludo as it part
ot tho stntb highway, system tho 30
miles of rood betwbon Fort Rock and
La Pino, although It has been asked
for by tho county courtn of both Lako
and Deschutes counties mid by prac
tically ovory resident of northern
Lako county.
Wo wonder If tho Central Orogon
lan understands this fact.' We won
der If It considers It pure selfishness
for Bond nnd Fort Rock und Silver
Lnko to want a connection through
La Pino. Wo wonder If It considers
this road not an Integral part of tho
highway system. We hopo that lu
Its next Issue tho Central Oregonian
will discuss this phase of tha matter.
A TRUE FISH STORY .
A naturalist, writes James B. Thor
sen In ono ot his clover Insurance
letters, once divided an ncquarlum
with n clear glass partition. Ha put
a lusty bass In one section and min
nows In tho other.
Tha bass struck every time a min
now approached tho glass partition.
After threo days of fruitless lunging
which nettod him only brulsos, ho
ceased his offorts and subsisted on
tho food that was dropped In. Then
the naturalist removed tho glass par
tition. The minnows swam all around
tho bass, but ha did not strlka at a
single one. Ho had been thoroughly
sold on tho Idea that business was
bad. Thore's a moral ho re tako an
othor shot at tho partition. Maybo
It Isn't there any moro! Tho Re-
A flOUQtJMT
A subscriber writes us as follows!
"Please nllow inn to, compliment you
on your papor. It contains nil tho
news lu it clear, roadiiblo form, I
rend my home now In your piipr.
Your nowM Ileum soom not to contain
n single word ton fuw or ono too
many."
Of course, wo aro glad to hoar this
sort of thing. It has a toniluucy to
keep our temper Nweol and to help
us feel a llttlo satisfaction In our
tjtfortH. There 1m no likelihood, wo
are sure, ot Hit making UH ton vnln,
because every now and then wo get
an equally well nliuud . brickbat,
usually anonymous. Between tho two
wo do our best to keep mi even keel.
Again tho community In Indebted
to Tho Shovlln-lllxon band for a lino
entertainment. A 1 1 h o ti g It not - a
"town" band, It Is a real asset to
Bond. Undoubtedly Its mombera got
n lot of pleasure In their work, and
by such concerts as Inst night's they
give, a lot of ptoasuro.
PURE HKM'LSliNHSH
(Prlnevlllo Central Oregonian)
During the past few weeks It has
been'rnthor a blow to thu good roads
enthusiasts of tho county to find that
a bit of selfishness Is breaking Into
tho excellent cooperation that has
heretofore characterized tho road
building In Central Oregon, When
the secondary market road from here
to Lakovlow wa'a spoken of as the
"No Snow Route," the Joalousy here
tofore controlled In the actions of
Central Oregon road builders and
boosters cropped out. Emissaries
havo been reported all tho way from
Madras to Sllvor Lake spreading the
report that If this road Is built It
moans the loss ot Tho Dalles-California
highway. Nothing could bo
farther from tho truth. Every road
enthusiast In this county has at all
times worked for Tho Dalles-Call-fornlu
highway as a necessary part
of our transportation rfystem. With
out It thu Oohbco-McKaiixInihlghwny
would havo hnun illlllctilt get unit
tho'linijil to Hums highway .woujil
have linen Imposnllile. 'Without ilimo
tlio..Prlmivlllo-l.ftk('Vlov roml would
havo been mi Isolated stretch of rnnd,
worthless even to' local residents, All
tiro Integral purls of tho mine system
mul uach Im essential to tin other.
Tho Diilli's-Ctillforiiln highway
through Madras, Redmond, Bund unit
Fort Klnnmth Is essentially it primary
road, It lum been so designated hy
tho.stnta highway commission. Tint
Prlnovlllo-Lakevlnw roml Is ineiely
secondary roiul, designated for, f,ed
oral aid, ami could hnvtv boun so des
ignated only whim connecting at each
und with primary roads,
Kuruly our friends to tha west will
recognize that such report mo un
true, unjust and altogether itflltlnh.
It would lie folly, when they urn lo
cated on a primary road and boast
population, running up to S,0Q0 or
moro, to begrudge a village of 1,500
mi outlet to tho south un a secondary
road.
Our neighbors of Bund have so long
been accustomed to choco plirasoM
and elegant diction about everything
In Central Oregon being an nttrlbuto
of Bend, that wo havo caught a par
ticle of It and this road has been des
ignated tho "No Bnow Route." Per
haps wo should not have been pro
sumptuous. It might havo been best
to havo consulted them nnd secured
their permission, or at toast their Ap
proval, beforo giving this road u
name. But tho term Is so apt, nnd
so appropriate of tho road and
sounds so attractive that wo believe
It will be well to keep the name, But
In the moantlmo wo trust our frleuds
to tha west, especially those of Mad
ras, Redmond nnd Bond, will forgot
the snlflshnoss that has prompted
these Ujiwlso attacks on the Prlue-vlllo-Lakevlew
road and get solidly
behind Ihe Central Oregon road program.
Bulletin Want Ads bring results
try tbom.
8B8888B88888S888888888a88888!
SHOES! SHOES!
We are headquarters for the best the market af
fords in Shoes, also the largest and most complete
stock in Bend.
Our Oxfords and
Pumps are of the very
latest patterns and
styles, satins, suedes
patents and plain leath
ers. Oxford same as cut in
black, brown or patent ,
leather, also two tone
in all sizes, priced at
$2.95, $3.95, $4.95, $5.90,
6.75 and $6.yu
For the men, we offer everything from the Buck
hecht logger to the finest dress shoe, in black and
brown, kid and calf leathers.
Our'Endicott Work Shoe in black or brown $2.75
Men's soft tan army
last, same as cut, in all
sizes $5.25
Also a plain toe Bun
ion last, for sore and
tender, feet $4.25
Bndicott's, Dr. Charles'
Cushion Sole Shoes
make rough steps easy.
Especially priced at
$4.25 and $5.00
Also many other specials
For boys and girls we carry the Buster Brown
Shoes in' both black and brown, from :u....l. $3.60 up
Also many pthersfrom $2.25 up
Remember, we shoe the whole family at the lowest'
possible price '
The Workingmen's Store
"If it Isn't'jRight Bring it Back"
Elk-Bldgv , Opposite' P: 0.'!
Gift Suggestions for the Last
Week of Christmas Shopping
Had it occurred to you that a
Poclcet Knife would please him
and be a gift that would long be a
reminder of your thoughtfulness?
Keen Kuttcr Pocket Knives
A large showing,
50c to $2.00
SHEARS OR SCISSORS SET
They come in different sizes, .in
neat, conveniently compneked
cases.
Priced, $3.50
Separate Shears or Scissors,
Pair, $1.10
You will bo pleased
with our Keen Kutter
Carving Sets. The
very best of steel,
stag handles, silver
mountings and velvet
lined case
$10.00
Community Silverware Sets
What nicer would you want for a
Christmas gift than a Community
Silverware chest De Luxe, priced
very special
$37.00
WATCHES FOR MEN OR BOYS
Priced, $1.50 to $9.00
UNIVERSAL LUNCH KITS
with Thermos bottle
$2.50 to $3.00 ,
PYREX TEA POTS
Absolutely a new creation,
Priced, $3.25
NUT PICKS
Six picks and cracker
75c ,
Nut Pick Set, 6 picks, cracker and
mahogany bowl
$3.25 , -
FLASHLIGHTS
The Ever Ready brand, any size dr
shape you desire.
Priced, $1.85, to $3.25
KIDDIE KARS
many sizes,
Priced, $2.50 to $5,50
ALUMINUM PERCOLATOR
. If the lady you wish to select a
Christmas gift for does not have a
Coffee Persolator, vou could not find
anything that would please her more
Priced $1.50 to $5.75
Any housewife would highly ap
preciate a gift that is as useful in
the preparation of food as is
PYREX COOKING GLASSWARE
ALUMINUMWARE
will make a good gift.
Wearcvcr Aluminum Roasters
Very Special for Christmas,
$4,35
GILLETTE SAFETY RAZORS
$1.00
. STRAIGHT RAZORS
large assortment
Priced, $2.50 to $3.50
HEYBURN'S HARDWARE
Cor, Wal and Minnesota
r, h