THE PRESS, ATHENA, OREGON, FEBRUARY G, 1931 COURT RULING AGAINST RDAD Union Pacific Wins Fight Against New Construc tion, Central Oregon. Portland. The Union Pacific will not be compelled to build a cross state railroad from Crane in Harney county to Crescent Lake in the Cas cades, according to opinion handed down , Thursday by "the federal cir cuit court of appeals, an en banc de cision prepared by Judge Rudkin. The opinion enjoined , the inter state commerce commission from en forcing its order that the U. P. build this 185-mile extension, at an esti mated cost of $16,000,000. The opinion is concurred in by Judge Wilbur of the court of appeals and Judge McNary of the district court, before whom the motion to en join was argued recently. Two important and controlling questions are involved in the case, said Judge Rudkin. One is the au thority of the interstate commerce commission to order railroad exten sions, and, second, the sufficiency of the testimony to justify or support the order if authority for it be found. On the questions of the authority of the commission the opinion con strued the transportation act to mean that the authority of the interstate commei-ce commission may be limited to such extensions as are reasonably necessary to reach communities and, industries which, the carrier has professed to serve or according to an undertaking which it has expressly or impliedly assumed. "Such construction," said the opin ion, "will give full effect to the pur pose of congress and make the act conform to the practice then prevail ing in many of the states. "When the act is thus construed the order in question exceeds the au thority of the interstate commerce commission and is void. Its enforce ment must therefore be enjoined." Intervenors on the part of the gov ernment were the Oregon Public Service commission and the Idaho Public Utilities commission. The Southern Pacific company in tervened in behalf of the O.-W. R. & N. company. On the part of the railroad com pany it was argued that the exten sion would not develop sufficient busi ness to justify the estimated expendi ture of $16,000,000 and furthermore that it was not a public necessity and would disrupt transportation systems now existing. Oregon Senate Passes Power Measure By the Pronounced Vote of 28-1 Salem. The unnpr house nf flip Oregon state legislature passed Sen ator w. tj. Burke's administration bill calling for repeal of the statue re quiring issuance of . certificates of public convenience and necessity to public utilities. The vote was 28 to 1 with one sen ator recorded as absent. Senator Burke declared the present law had resulted in nowrrfnl mnnn. polies and had allowed larger utilities 10 curtail service and increase rates. He said the law had permitted the "telephone corporation to charcn ex cessive rates and build up larger re serves" and that under it the rail roads Were attempting- ta "pnrraV the truck business in Oregon. Repeal of the law was advocated bv Governor Julius L. Meier who in a statement said it "bottles up pub lic utility development, stifles com petition anil nreventa nntsirlu rnnitnl from entering this state for develop ment," INTANGIBLES TAX REFUSED HEARING Supreme Court Maintains Law Discrimatory Oper ates Against Individual. Ruth Garrison to Plead After nearly 11 years of confine ment in the insane ward of the Wash ington state penitentiary, at Walla Walla, Ruth Garrison will be permitt ed to go to Seattle to make another fight for her freedom. Miss Garrison poisoned Mrs. Douglas Storrs in 1920 out of jealousy for her husband, and was acquitted of the murder "by reason of insanity." For years she has been trying to obtain her. release on the ground that she is not insane, but her efforts have been blocked on the contention that there has been no showing that her mental condition has changed since she was committed to prison. Real Estate Wheat Alfalfa and Stock Land SHEEP FOR SALE L, L. Montague, Arlington Bruno Weber AND Repair Work Prices Reasonable Successor To JENS JENSEN Pleads Guilty to Sale and Possession " B. B. Richards, when in terviewed by the Press man, pleaded guilty to the sale of the best insurance obtainable for the money and possession of , more policies in reserve ready at a moments notice for your use and purpose. A policy for every hazzard. i B. B. RICHARDS, Insurance ?, Would Keep Home Open "Ten thousand dollars would keep the Stubblefield home for children open." W. G. MacLaren, general su perintendent of the Pacific Protective Society, said in an interview. "I am here in the interests of my society, with the hope that I may assist in finding some way to keep the Stubble field home open and operating inde pendently and it would seem that if the Walla Walla citizens and business men would get back of the home and assist in its financing, it would be possible for the doors to be kept open and the work continued." HER EYES NEED ATTENTION! DON'T take any chances. Have her eyes examined at once. Defective eyes are a han dicap too great for even the brightest child. How can she comprehend things she only naif sees? A thorough, complete examination of your child's eyes and a fitting with Orthogon Full-Vision Lenses can save her from serious future harm. Dr.DaleRothwell Eyesight Specialist Over Woolworths Pendleton, Oregon Contoure Specialties Beautify the Complexion Strengthen the Countour RAPID CLEANSING CREAM SKIN FRESHENER " SKIN FOOD ; FINISHING LOTION Athena Beauty Shop Sadie Pambrun, Operator ' Phone 32 Salem. Rehearing of the Intangi bles tax case, petitioned for by At torney General Van Winkle, and by several other attorneys as "friends of the court," was denied by the su preme court in an opinion by Justice Rossman. In an opinion , several weeks ago the court held the tax act of 1929 to be unconstitutional be cause of its discriminatory nature. The opinion, it is pointed out here, clears the way for legislation on this subject which has been held in abey ance pending the court decision on this Doint. ! In his opinion Justice Rossman re iterates the position previously taken by the court to the effect that the intangibles tax act discriminated as between individuals and corporations. The tax, the court holds, "operates to the disadvantage of the individu al." The tax as enacted by the 1929 session, the opinion points out, "ope rates upon its subject matter in tangible property more directly than the ad valorem tax on real property. It clips from a bond a part of the interest coupons as effectively as if the state performed the physical act. It is these circumstances together with the others mentioned in our previous decision which have brought us to our conclusion that this statute imposes a tax upon property." The court disclaims any intention to overrule a previous opinion of the court dealing wtih the income tax act. The validity of this act was decided in the case of Standard Lumber com pany vs. Pierce. "No such thought was in our minds," Justice Rossman declared. "Quite to the contrary we referred to that decision with approval. We believe that an obvious . distinction exists between the situation brought before this court in that suit and the circumstances disclosed by the in stant' case. The statute there in question was conceded by all to be an income tax statute and hence this court was not called upon to deter mine its nature." ' Even though the court should view the intangibles tax as another form of "income" tax as was argued by supporters of the tax, the court points out that "still a discrimination would exist between the individual and the corporation. The former would be taxed at the rate of 5 per cent upon his gross income from intangibles and would also be subject to a furth er tax upon his net income from all other sources while the corporation would escape both of these taxes and be subject only to the excise tax." "It seems to us," the opinion con cludes, "that if the legislature did not intend that these three acts should reach different subjects of taxation it would not have entitled them with different names and would have written them in one act." Justice Kelly and Campbell, who were not members of the court at the time the previous opinion was handed down, did not participate in the opinion. To Clarify the Present Gasoline Cowboy ' Law The clarify the present "Gasoline Cowboy" law a bill has been intro duced in the house by the committee on livestock and agriculture. Fish wagon peddlers are excluded from the provisions of the act. A bona fide producer of livestock must be in possession of the meat food animals or poultry he proposed to slaughter at least 30 days immediate ly prior to the slaughter or if he de sires to sell to a retailer he must obtain a producer sale tag. A ped dler license is required if he wants to peddle his own meat. A poultry tag is required if more than ten birds are sold at any one time. The bill makes it unlawful for any one other than a bona fide producer of meat food animals to transport any unstamped carcass or dressed poultry unless the person selling or transport ing has in his possession a certificate of sale." Meals all hours of .the day We can give you the best That money can buy KILGORE'S CAFE Assist Income Tax Payers To assist income : tax payers in making out their returns, Clyde G, Huntley, collector of internal reve nue, has made arrangements for deputy collectors to be at the fed eral building in Pendleton February 1 to 16 inclusive and February 26 to March 16, inclusive, where any in formation pertaining to making out returns may' be had. Milton Pioneer Found James R. Huffman an aged pioneer of Milton, who had wandered from the home of his son, Friday after noon, was found in an unconscious condition lying beside the power plant flume south of Milton, Saturday af ternoon. He had fallen from ; the flume while attempting to cross it He was removed to a hospital at Wal la Walla. High School Notes Will Hold Convention The Woodman of the World, Head Camp protest committee will hold a convention in the Portland, Oregon, council chamber, city hall, on Feb ruary 9 at 9 m. ; , Classes The biology class is studying about all types and growth of bacteria. All pupils who are taking typing are keeping records of their work and are trying to make them as good as possible. These records are posted on the board and provide an incentive for competition. Student Body The customary student body meet ing which is held once a month was held Friday morning. A financial re port was given and Mr. Bloom gave a short talk about the coming Vaude ville. A few songs were sung and the meeting was adjourned. Faculty Miss Cornelia Tomes was a week end guest of Mr. and Mrs. Bloom. Miss Tomes teaches at the Haw thorne school in Pendleton. Music The Glee Club sang two numbers, "Woodland Calls" and "Grandfather's Clock," Monday night for the W. C. T. U. meeting at the high school au ditorium. The band played "America" and "Abide With Me." Both the Glee Club and the band are progres sing rapidly and they will appear many more times before the school year is over. ' Society The Girls League met last Tuesday and enjoyed two piano solos played by Esther Berlin and Marjorie Mon tague. Mac-Hi Defeats Athena The Mac-Hi quintet defeated the Athena locals, Saturday evening, January 31, on the Athena floor by a score of 35-24. Athena took the lead with Jenkins making a foul shot but were soon overcome by the Pio neers. Both teams played a man to man game and checked closely. Each team threatened to score at any mo ment. The Athena boys were out to win and gave the Pioneers a close run. Both teams played clean. Crow ley of Athena was high point man making 10 points. The line-up for Athena was: Crowley and Jenkins, forwards; Huffman and Rogers, guards; Hansell, center; L. Jenkins, McCullough, Weber, and Moore, sub stitutes. Grade News The 5th grade is studying the New Netherlands and is making a sand table project of the lives and indus tries of the country along with their study. The 7th and 8th grade boys' and girls' basketball teams drove to Adams Thursday and defeated the Adams grades in both games. Personals Roland Richards was in Walla Wal la Sunday. Fred and Walter Singer motored to Echo Sunday. Wayne Banister was a Pendleton visitor Sunday. Solista Pickett was in Pendleton Sunday. Marjorie Montague and Bernice Wilson went to Pendleton Sunday. Leland Jenkins went to Helix Sun day. Vineta Weaver shopped in Pendle ton Saturday. Trans-Atlantic Mail Will Not Go On Zeppelins Washington.. Transoceanic mail flights of the near future will be by plane rather than by dirigible. Postmaster General Brown made that clear in a discussion of the Mc- Nary-Parker bill asking air mail con tracts for Zeppelin ocean mail opera tnra. as compared with the projected plane route to Portugal by way of Bermuda and the Azores. The diriciblea. Brown said, had not proven themselves as speedy, as manageable, or as capable ol keep ing to schedule as planes. Deer Fast In Tree While working in the woods east of Joseph last week, Kenneth Blevans came on a tragedy of the forest. He was attracted to the edge of the thicket where his dog was barking, and there found a deer on the ground, one antler caught fast in the branches of a fallen tree. The buck was re leased and Blevans tried to revive it but it was beyond help. Snow indi dicated he had been in a battle with another buck before being caught in the tree. Ureei Aid For Stanfield Senator McNary, has introduced a bill providing for rehabilitation of the Stanfield Irrigation Project. The bill would appropriate from the re clamation fund $100,000 and author ize the secretary of the interior to purchase the canal system, place the irrigation system in good operating conditions and loan to the Stanfield Irrigation district as much of the money as the secretary deems neces sary to liquidate its indebtedness. Has Important Position Mrs. Margaret Richardson Galla gher, who held the position of cata loger and supervisor of books for county branches and schools at the Umatilla County, Library in Pendle ton from February 1917 to November 1918, has been appointed to the h- brarianship of the Junior College of Connecticut, according to announce ment of E. Everett Cortright, presi dent or the" college. vV T 8 When It Comes To Repairs: Who Wants an ImitationP "W70ULD you call on your local mer " chant and ask him for "imitation" sugar, or raisins, or coffee? Would you ask him to sell you a pair of shoes made of something "just as good' as leather? Or a suit of clothes "made for" a man, whether or not it fits you? Get the Genuine International Repairs When you need re- Pairs for your I H C arm Equipment, buy the genuine re pairs. See that this trade-mark appears on each piece. Genuine I HC repairs are made from the original patterns all others are copied from copies. Genuine I H C repairs are made of the same material, have the same finish, fit as accurately, and wear just as long as similar parts purchased with the original implement or machine. We are the Authorized IHC Dealers There is one certain and infallible way to secure genuine IHC repairs buy them from us. And remember that International service, rendered by us, can only be 100 per cent right when International machines are equipped with genuine International repairs. Rogers . Goodman (A Mercantile Trust) Northwest Wheat Real Problem Says Milnor Oregon, Washington and Idaho nro- duce a "burdensome surplus" of wheat in the opinion of George S. Mimor, president of the strain stab ilization corporation. Milnor, together with C. E. Huff. president of the Farmers National Grain corporation, was in Portland Monday to confer with representa tives of the organization. Northwest grown wheat does not have sufficient outlet, Milnor said. Shipped to the east, freight rates in crease the price until it costs more than gram east of the Rockies. The outlet across the Pacific is not at tractive because prices there are low er than the cost of production. Convicts Captured Lee Duncan and Dan Flynn, who escaped from the Oregon penitentiary were captured in a school house base ment at Jefferson, when the janitor, smelling the odor of tobacco, inform ed the town marshal. The convicts were found under a woodpile in the basement and returned to the penitentiary. More Time for Bridge The Butler bill, extending time for beginning construction of the propos ed bridge across the Columbia at Arlington, passed the house and has been sent to the senate. 0REG0NIAN HEADS MOHAIR INSTITUTE ' 5 I- A t ; ' , A. C. Gage, of Portland, Ore., edi tor of the Angora Journal, and inter nationally known mohair authority, who has been named director of the newly-established Institute at Cht i cago that will carry on researches In I the uses of fabrics made from the I fisecw oijacfcsH f9W . - WDiAT DS i f V i i I i V J, ( i S V i ft "Advertising is the education of the public as to what you are, where you are, and what you have to offer in the way of skill, talent or commodity. The only man who should not advertise is the man who has nothing to offer the world in the way of commodity or ser vice." Elbert Hubbard.