-nirr'yifi
-A- --v
r
w
' i i
iitue
4
VOL. XXXV 111
BURNS. HARNEY COUNTY, OREGON, JANUARY 17, 1025
NO. 12
gw
3leftilft
m
x.- )
DISTRICT ATTORNEY'S
OPINION ON TAX CASE
.'Suggests Proceeding by Order
Reciting Facts and Direct
Notice of Equalization.
Tho Honorable Cnnntv Court bo
lug l regular tu-.Vi o i tin Sh djy
of Jntmnrv tfl2f. mul liiivlnir r. ulnr
10UHliluriitlou thu validity of tho
Assessment Hull for 192-1. because
rf tho fiilluro of tho County Assessor
to comploto ami turn over said Hnll
to tho Hoard of F.qunllzutlon within
thu t lino prescribed by law, nntl be
cause of tho fntluro of Hnld Assessor
to cuuso tho notlco of tho mooting of
said Ilourd to bo clvon as by law re
quired, hnvo asked for my opinion
ns to tho vnllillty of Haiti Holl. ami,
If In my opinion tho Hnld Holl Ih not
n valid Holl upon which collection
of tho 1924 tax can ho cullootod,
what stops nhould bo takun to euro
thu Irregularities, ommlsslnns and
defects appearing thoruln. I hero-
with In coinpllanco with Bald request,
HUbutll In wrltltiKi tho following;
Opinion
Int. An to tho Yaljdlty of tho Holl
nt present I do not huattato to say
that because of tho failure to com-
ploto and deliver tho sumo to tho
- Hoard of F.qunllzatln, and tho falluro
to give tho uotlco nbovo refurruil to,
It Ih practically a nullity, and It la
unnecessary to hoL forth any furthor
reason for this conclusion than thu
fact that tho lux-payers hnvo not
boon glvon their constltlonnl rlRht
to be heard and object to any excon
nlvu or wrongful nssenamunt,
2nd. An to tho proper proceeding
to vltlatu tho Holl, If nurh proceeding
can bo had thoro Ih gravo quontlnn.
Two courses Heo in to bo avallablo.
and It may bo said thur In some
doubt whothor thu defects can ho
cured ovon by olthor.
It In posslblo that tho remedy If
then bo a remedy would bo by
Legislative ouartmout. and 1 am In
formal that tho Court (however
without my knowledge or advice)
Iiuh already takun stops to Hocure tho
Tellof In that man nor.
Th oilier course would ho by tho
. .it tlon of the Court in prncnooMug to
frganUo a Hoard of ICquRlkntlon
and proceeding to oquallz tho
Assessment, us Is provided by law,
by complying with all tho require
munis of tho various stututos. at this
1 1 mo. Just tH nhould havu boon douu
ut tho limes ntul In tho nmnnor pro
vldod. I havo had uolthor thu tlmo nor
tho opportunity to glvo tho subject
tho consideration which Hh Import
an co entitle It to, butnlnco, In ordor
to make tho Holl valid, Intmodlato
iictlon N necessary; proceedings l
tin nltnmpt to euro tho defect mutit
lio taken at onco.
From tho Investigation I havu
inndo I am of tho opinion that tho
, lloll can bo validated by an ordor of
tho County Court rocltlnR nil tho
factH In connection with tho actions
of tho AnHUHBor and tho Hoard of
Initialization, then Kottliu; forth that
because of tho fulluro of tho Assessor
to comploto nud turn over tho Holl
iih required by law, and IiIm falluro to
glvo thu notice roqulrod. thuroby de
priving tho taxpayer of "his day In
Court", tho roll Ih void, and that for
tho purpono of curing Hioho dofoctn
thu ordor Hhould fiontlnuo nud dlruot
that tho Ilourd of Initialization ho or
ganized at thin tlmo; that tho Assoss
or comploto and turn over to tha oqs
tody of said Hoard tho 102-1 Assess
ment Hull; that tho Assessor ouuso
proper notlco to ho glvon of tho
meeting of said Hoard, iih by lsw ro
" quired; that the Ilourd remain In
i essluu tho length of time by law re
quired and procood to hour all obJuc
i ionw. and pquullBa the said Holl In
i)l particulars, nud In tha nanio man
ner tliat ouch action should havo
been tuken nt tho tlmo by law pro
, vldod for huoIi notion. Tho ultlmnto
icaitlt, in my opinion, hlngoii upon
tho question as to whothor tho vor
Jouh -tntutos proscribing thu dutloa
of tho Aafioasor, and tho Hoard of
F.qunilzatlon, aro miindutory or ill
1 rectory only.
If lnuuilatory, I, o., If thoy must ho
btrlctly compllod with both nu to
maunor and tlmo, then I doubt If
u this method of proceuduro will ac
complish tho doalred roMitlt; but If
tlieso reriulromontfl aro illrcclory only
I o If thoy nro Jntqndoil ay to
direct a propor and HyBtomatlo
cotinio to purauo lit ordor to uoauro
uniformity nud promptuoHH, and do
not prohibit tho doing of the act at
n different tlmo, and also If no In
Jury bo done anyone and tho rljthtii
of no otio bo Impaired, thon I do not
hoHltnto to nay that tha procooduro
Indicated will euro tho pruHotit do
fucttvo Holl.
Of couruu tlita action niiint bo fol
lowed by tho uocoaaary action pro
vided by law by tho Hoard of Initial
ization, In tho namu manlier an
'1'"
'i tho Holl had boon turned
.ml tho required notlco kIvoii
, ?" r
ilrrltii; tha tlmo rrvldrd bv law.
When tho action herein not out
hnH boon completed, I recommend
that tho Court procure tho Intilltu
tlon of a friendly Hull for tho pur
POHU of tenting tho validity of tho
procoodltiRH heroin nut forth, to bo
followed by an uppoal to tho Hit
promo Court If deemed uocoaaary,
I nm ted to tho conclualonn ox
proaaod In thin opinion from nu ex
amination of thu varloun ntatutoi re
Kardliig thu manner of mnkluit
nnHoaamuutfl, and proHcrlliliu; thu du-
tloH of thu dlffUrout olllcrrn ntul
hoilloH, and from a conrlderntlou of
them collectively, together with tho
luterprntntlon Klveu to Hoctlou 41154
I.nwH of Orecoii, an ainendod by tho
Act of Folinmry 13, 1923, by our
8upremo Court. ThU Hectloti ban
reference to proceeding on foroclo
nu re of tax IoIiih, etc., and In not tho
law KovurnliiK nHNCHamoutH, hut Itn
provlnlonn aro broad and Indeed go
so far an to nay that "no aaNenamotit
of property or chatiKo for any of mild
tnxoH nhall bo conaltlored IIIok'iI on
account of any Irregularity In tho
AHioanmont rolla, or on account of
thu Anaoanmcnt rolla not havlni; boon
inatlo, completed or returned with
In tho tlmo required by law and no
error or Informality In tho proceed
Iiiri of any of tho ottlcora connected
with thu AaaoHHiuont equalization,
lovylnj; or collection of taxew nhall
vitiate or In any manner affect tho
tad or tho hhromuiioiiI thereof; and
any lrroi;tilurltl or luformnlltlen In
tho an.uamoiiL rolla or tax rollti, or
In any of tho proceeding connected
with thu AnHOHiiitint or levy of nuoh
tuxos, or any oiiiIhhIoii or ilufectlvo
net of any olllrur or olllcora rouuuat
od with tho nnNuaimont, uiuallzatlou,
levyliiB or cglluetlou of nuch taxuH,
may lit tho discretion of tho Court
tin corrootud. mippl'wl and inndw to
conform to law by thu Oeurt."
Tho flupruuitf Court of this statw In
tliH mio of "Rtate ov. rl vn Joliunoii"
PHRU 107. Vol. ao-Hiiprume Court Ho
portn, Ihih liitiirprtoil thin iimtluii
nud the liiriKUHRH of the Court and
thu autliorltlvoM cited and itiotetl In
thu opinion In that cane, tronily In
dluuto a Hlmllur broad and favorable
Interpretation of the ntntutoH re
KiirdliiK aHHuaamsutH, for It la a well
uatuhUihed principle of law that
Coiirtn In roimtruliu; Htatuts will
Ko a lonj; way to hold that a law
hIiiiII accompllMh Ita purpohu and that
If tho action of un olllucr In thu per
formance of a Htututory duty, either
through Ignorance, neglect or by do
algn, Hhould not ho exactly In tho
manner orwllhlii tint tlmo proacrlbud,
II It ho actually performed, though
at a different time, will not vltltato
and render null thu entire proceed
lire, especially In a matter of hitch
Importance to thu public, and where
no ouu cuu bo Injured or no rlghtu
Impaired,
If tho eoursB heroin ruiiommondod
lie adopted, notion ahould ho takun
at oilao, uiurthn tMt ciiho ho luatltut
oil as hooii n tho Holl In turned over
lor collodion.
Tho tOHt cane can bo prepared In a
very Hliorl time, all tha iiuostloiiH
railed and put at Ishuu, ami thu facta
bo Htlpulalud and thu eao HUhmlttud
to tho Court without any delay.
Tho euxpomio lncldout to Hitch pro
cedure would ho (lomparatlvuly small,
mid I ho Importance of thu question
to th tax payoru of this County will
certainly warrant tho expenditure.
Limited tlmo provontu a morn de
tailed opinion, mid IT tho Court do
slruK I will ho ready at any tlmo to
orally (Hncuhh tho matter ami refer
to the varloiia HtatutOH Involved, and
glvo an opinion orally uh to iny In
torprolatlou or (hum.
HoHpoctfully Hubmittoil, thin Oth
day of January, 1025.
V. 0. Q07.AU,
District Attorney.
Alfred Marnhall mid wife, or Vol
tage, worq In town during tho wook.
Mr. Mnrahall Is ouu of tho farm
comma onumoratorH for thin county,
having tho dlatrltjL Hiirioiindliig hla
Immodlato vicinity,
CLEANING AND GRADING
SEED GRAIN IMPORTANT
Forcefully Demonstrated at Tho
Harney Branch Station Dur
ing The Season of 1924.
The Importance of tho iiho of well
cleaned need wan forcefully demon
Htratod at thu Harney branch nip" '
menl illation during thu Hoauott 1024,
which, by thu way, wan one of thu
mout dllllcult crop hoiihoiih over ox
perloncctl In Harney Valley.
The roHitltH ffom five yearn Inven
tlgatlona nhow that It In not ponalhlu
to aeciire tho heat grado of need by
ruiinliii; thu grain through tho or
dlnnry fanning mill hut one tlmo.
Kxcellont ronulta have boon nocurod
by ualng thu ntandard wheat 'aot up'
with a No. H Mcreen In tho boltnm,
that In, a ncrcon with eight meiihoa
to tlio Inch, and ruiinliiR tho itrnln
through tho mill TWICH. Thla Rrndo,
Hated an number z, lina given or" -lent
roaultn, mid han boon a einilst
ant high ylelder throughout the ex
periment. Thu grain lined In thla experiment
wan cleaned mid graded with a Chat
ham Funning mill, ualng the otau
dnrd wheat 'net up', tho variety of
Krnln used wan Federation C. I. No.
4731, and the crop wan grown on
IrrlRatod land. Tho yields for the
aeanou 1024 follew:
(kudo mid Method of
Treatment Hu.
No. 1 Twice ovor No. 8, Onco
ovor No. 7
No. 2, Twice over No. 8 . . .
No, 3, Onco ovor No. 8
No. 4. Bonded direct from tho
fcpnrutor ....
Yluld
per A.
. 61.1
r.t.i
. . 28.0
. ?3.r.
Nole: Tho grain for thla experiment
wan all Inkon from the name nark. .
roimr acts ci'o.v ins-
rmtrr .vrroiixnvH oimnmin
Hefore cloning thu January term
of county court lanL wcok It wan de
cided to act upon tho opinion ren
dered by District Attorney V. (1. Co
lad on thu tax muddle Mlttiatlou and
the nwidiunr was ordured to itlvo not
lew of a mutJtlng of thu board of
wunllztlon.
Dr. It. F. ftmtlh ws ngsln retained
na county phnrietmi by liavlug hln
ooulraet oxtttudvd.
(?. W. Frnzler vh nppolutud Itoud
Muster for tho coming year.
M. II HayoH wan nwnmmondud for
tho appointment of Water Mimtor.
o
Mr. ami Mra. V. II Hamilton of
Diamond were regUtercd at a local
hotel diilrng the week.
WHAT WILL HAPPEN, IF
WHAT WILL HAPPEN, IF py satiwield
EasX sWmtwmmiL sr f be lots y VHSsn'
I ' tAfrtaT(.t)-
1 AOTkC?Tr;R.
ODD FELLOW ORDERS
HOLD INSTALLATION
Joint Ceremony Inducting The
Subordinate nnd Rcbclcnh
Officers Into Chnirs.
Friday night, January Oth, Harney
Lodge and Sylvia Hohokuh Lodge, I,
). (). F., held a joint Inntallatlon of
olllcora for tho coming termn which
wan wltuesncd by n largo gathering
of memhera of the Oi.lnrH ntul
frlomln,
Nell T. Hnilth, 1). )). (I. M. for thin
dlntrlct, acted an LiKtalllitg olllcer for
tho Odd Follow with John lloddor
acting an (Ira nd Murrlial. Thu fol
lowing olllcora weru liiHtulled: N. (1.
O. I). Ilotchklna; V. U., Ohll Hhat
tuck; recording nucrotnrv, N T. Mil
ler; financial necretary, llyrou Ter
rlll; treiiHiirer, II. F. Hller; warden,
o. h. Hmlth: conduclor. T. L. Miller:
( p. a N, J JoIm jjodder: L. H. N.
(1., Henry Chrlnlotiaou; It. H. V. 0
II. K. I'eabedy: L. K. V. (1., I'aul
Krugur; I. 0., U. H, Heynoldn; O. (.,
It. i:. Drake; It. H. H Itoht. Or off;
L. ). H Harry M. Cuater; Chaplain,
i:. L. Hmlth.
Following the Inntallatlon of tho
Htibordluntn lodge the Hobeknlm took
chrirgo and In a moat nttraotlvo man
ner Faat Oraiid Cthul llotchdUa, I).
D nanlnled by Vera (ilbbn an Mar
thai, Installed tho offlorn of that
lodge,
N. 0.. Ollvlu Whiting; V. a., Hen
rietta FgRlnaton; recordlnR aocro
tary, Kva Monroe f!!:;:r.!nl necre
tary, Klhel Hotcbklns; treasurer,
Nena llotchklim; warden, Violet Tor
rill; condin:tren, Fllen Whiting; I.
()., Hnnellu Hoed; O. (1. Ooldlo Htahl;
It. H. N. O., Alice Hemielt; L. H. N
(I.. Ooldlo Heed; It. H. V. (1.. Kllle
Could; I. H. V. ()., Nora Campbell;
chaplain, I 'rankle Turner.
One of thu uttractlvu featuren of
thu Hubokiih liiatnllatlou wan the
beautiful floor work of thu asalat
iinta In proper eo-tumo nnd carry
lug floral wreatha; thuau axalataiila
to thu grand ulllcorn were Cell a,
Ilowser. Violet Terrlll. Fllon Whit
ing, Hosollu Hood, Ooldlo Htahl, and
Auguata Oruhmu. each with a flor
al wreath and In their counter
mnrche forinwl a floral Imie as each
uanilldntu fur Itmlnllatlon wkh pre
otittKl to the rooportlvo atatlnn. Thla
work called forth miioh oommenl. In
fact the ell Ire ceremony wan moat
graclotialy applaudud and approved
the ollloera taking part being thu re
cipient of much prnlHo.
When I'uat Noble (Iriind lloleno
Illgga waa escorted to her Htatlon
tho Installing olllcer, F.thol Hotchklaa
f
piouonted her wit fi n hniuilfull liou-
liml of carimMcr. , Hie Klft of tho
I'uat Oraiula nit u lohou of their eii
Inuui, Mra. IHkiji w x qulin ovor
comt) at tlio upuxprotuil Irtbuln and
oxpreSHod hor iilncoru gralltudu and
pluaiiuro at being ifius honored.
Tho menilierrf and guentu vero
truateil lo a fine hamiuot of turkey,
naliidn, caku nnd many other good
tlilngH, Tho younger people alao
Indulged In dancing for a tlmo. It
wan altogether a delightful fraternal
gathering mid one that brought good
nlieer to nil attondlng.
On Tuuiiiliiy night of thin wook
tho olllcdrH of Piute Hncnmpmout, 1.
O. O. F., were luntnllod by JamoH B.
Taylor, I). I). 0. V. Tho olllcom for
tho Camp are: C. P., 12. A. Oraham;
II. -P., Hyron Trorlllj B. W., II. M.
Cunler; J. W., John lloddor; fcrlbo,
T. L. Miliar; trenauror, K. L. Smith;
Rtildo, J. H. Taylor; flrat watch, O. I).
Hotchklaa; accond watch, Ohll Mhat
luck; third watch, II. F. Hllor; fourth
watch, 0. K. Ilagey; I. H It. K.
Drake; O. H.. W. N. Monroe; flrat
guard of tent, U. B. Hoynnlda; acc
oud guard f tent, Paul ICruger.
von. f.vro.Mi-: tax
Your Income tax for tho year 1024
In lean, In proportion to your Income,
than wan thu tax for 1923. A rate
reduction, however, In not tho only
benefit afforded by tho revenue act
of 1021. Increanu In the exemption
for married persona, a 25 por cent
reduction on "earned Income," mid
other chaugea la rovoiiuo loglalntlon
are of- Immediate Interact to every
taxpayer.
Thu revenue act of 1924 requires
Hint returns be filed by every alnglo
tiers on whoso nut Income for 1924
whs 1 1,000 or more, or whoso gross
Income was 10,000 or more, and by
every married roupiu whoau ornre
gate not Income was 12,500 or moro,
or whoso aggregate Rroaa Income wan
$5,000 or more. Lust year roturna
Mere relinked of married couples
whoso aggregate net Income was
$2,000 or more. Husband and wife,
living together, may Include the In
comn or each In a alnglo Joint return,
or each may file a separate return
showing tho Income of each. Not
Income In prosa Income lean certain
kpoclfleil reductions for IiusIuosh ex
pense. Iomhou, hud debts, contribu
tion, etc.
The period for filing roturna Is
from January 1 to March 15, 1925. '
Tho rturn. aceompaiiled by ut least
piio-routrh of thu amount of tax tins.
tiiUHt b filed with thu eolleotor of
Internal rovunuu for thu illalrlnt In
which thu taxpayer han IiIh legal rout
dunce or baa hln principal place of
business.
H J. Willlmua waa In from his
Bllver creek homo tho othor day.
i at t tar re Ut
AOTkC?Tr;R.
CATTLEDR1VE READS LIKE
EARLY DAYS ROMANCE
Vaqueros Bnttlo Boreas on The
Desert Bringing Suffering
Animnls Merc to Feed.
(From tho Chownucau Hlpplo)
Tho Htory of tho hardalilpa of tho
men who took tho hint hand of cat
tlo acrosa tho dcaort for tho Y.X. com
pany reads like a chapter from a ro
'tiaucu or thu early days of the hln
'ory of Oregon, Hattllng ntormn and
ondiirlng the Icy blaata of barren
xtgo bruih wuhIuo, upon, unprotected
lenert Htretclics, In cold which drove
ho mercury to almoat unprecedent
ul doptliH, tliOHo vuquoroa took -tho
initio throuRh without complaining
or deaertltiR their pontn nil because
It wan n part of tho day'a work,
Bhortago of hay on tho Palsloy
ranch of tho 'AX company mado It
neccsaary to aocuro winter feed for
the stock elsewhere, mid It wan found
necoaanry to take noveral thousand
head of cattlu to ranches near Hums
for winter feeding. Several bunches
had been taken acrosn thu denort
when the cold wavo lilt tho State, and
the mail woro caught lu itn grip whon.
only one day out from tho homp
ranch.
hi going ncrosn tho doscrt It wan
necennary to guard thu cattlo at night
mid during these cold watchen tha
men woro forced lo fight tho bitting
frost for hours at a tlmo.
hi tho daytime those In the load
built fires at frequent Intervals along
tho .trails utid thu mon who followed
warmed thnmnclvcs and kopl the
blazon replenished for their compan
tjpp frjrtlier back. Thun a continu
ous lino of flroff wan left along tho
dcnerl trail In thu wake of tho bo
ntimbub hruten that woro being tnkon
out of tho way of almost certain ntar
vatlon. This was ttho only way In
which the biting front could bo kept
out of tho bodies of the mon. ovon
during the daylight houm.
Thoso who woro permitted a few
bourn of sleep at night found no
warmth In their beds. Ikoath frozu
on the blankets, leaving them Miff
with Ico around tho necks and faces
of thi' tired mon.
Tim nostrils of ths hnrH beemmo
rke'l w," lc "t
quite ofton,
thoy could searcoly broathe, and tho
vaporous exhalations of the mon
froze on tliolr beards and fsoM. Tho
oyoH of both hornoa nud men weru
frozen bit u t at Union when they weru
forced to ho away from tho flreH for
any length of tlmo. Theso nro only
a few of the Incidents about which
the boys can laugh now that It In
over.
At Wagontlru thermometers regln
tored liolow zoro and tho men Bt til
"Hliigln to 'tun." on gunrd to keep
the cattlo from breaking tho herd
toward nhnoat certain denth. Kara,
flngera, iiosuh and toon often felt
j tho bite or tho frost which no cloth
tig by day or bod at night could
qulto keep out. Fifty-one or tho
cattlu woru loft, victims of tho In
tciiHo cold. That thu others suffered
la atleatod hy thu mon, hut no word
f f c,omplulnt enmo from man or
boast. It wuh all lu tho day's work,
and tho cattlo woro lakon through,
o
KAHL IIAOKY (JKTS LOV1XO CU1
Furl Ilagoy, of tho Borvlcu Oar
age, nrrlvod homo Tuesday uvonlng
from u visit (o Portland and linker
where ho attondod a convention of
Chuvrolot dealora and roporln u fine
tlmo with much outhusliiHln shown
ror tho coming sgntjim in a now plan
or sale Tor Chovrnlot' and thi groat
chatiko and improvement In tho car
ror thin soasoii.
Karl wan nwnrdod thu sllvr honor
cup for this torrltory ror scoring tho
highest lu hln quota of any dealer in
thlH torrltory during August nud
Soptodbor of last year. This sales
torrltory covers Oregon soutltwosa
urn Idaho and n portion of Washing
ton, therefore hln victory waa nu
achievement that la worth whllo. Mr.
Hngon really won two cups but hav
ing boon awarded tho first prlzo ho
generously granted tho Hounml to tho
next highest which was a dealer lu
Pocatqllo, Idaho.
Mr. Hagoy reports thoro woro jov?
onty-two doalurfl prosont at tlio qon
yontloii nt Hakor last Monday mul
every ono was a Hvo wlro, ready taji
start this, your "with vim.
t .1
n
'" . i i. ...i i r ; !., JX .... ii- ! - "XL. i ii j.ujii
"-" 1 "a
..,
-i-.C-v Lrjfe4