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About Albany daily democrat. (Albany, Or.) 1888-192? | View Entire Issue (Dec. 21, 1892)
Qal democrat. A-.SE-SMK.ST AMI TAX TIO. i lie nf.ur approach of ibo vision of the I Jjfisl.iture bring out many proposition! for the con.-Merutic.il of that body, but none o! theM1 arc of to g.-ave import mce. conc rninjf wliicli so manv divert a onflictin 'Opinions are h-M as that ai-esnment ami taxation. Men wwin to le more tenacious about tbi tuhject than anv other. The Milfisl-nesa and mercenary dis position of man leal him to tvk advan taea over Jus neighbor with greater persistence in matters of taxation than in any other. For this reason the frarue-s of the constitution of the state sought to es tabhsu some fundamental, orirmic rule bv which legislation on the subject of a-s uent and taxation niiL'ht be regulated. To this end they inserted the following pro vision in the constitution of the state (see e 31 Art 1 of theconstitution.j: "No tax or duty shall be imposed without the con sent ot the people or their representatives in the legislative assembly; and all axarVon shall bi raal and uniform." Hut knowing uai seuisuness ana (freea wouiu lead men to do;I(;e taxation by way of biding and covering up their property in the way of notes and other intangible evidences of value.the trainers of the constitution insert eJ the following provision in ttiat instru ment: "The legUlativo ,l,all 1ro .-e ,Jf 'r uniforin and eiua rate 1. assessment anil taxation; and siiall pre- s:ribe such regulations as shall secure a jut valuation for taxation of all pmpnly buh real and mono', ex"pting such only for municipal, educational, literary, scien tific, religious, or charitable purposes as may be ; jecial'y cicninted by law," (355 See 1 Art 9 of tile constitution.) The supreme court of this stab! in con struing this section lays down the follow ing: 'Xotes and mortgages nre personal properly within the purview of this sec tion and are therefore subject ti taxation." (Sec l'oppleton vs Yamhill count y 8 Oregon pa-c ! i : ncy is property, and therefore under the constitution must be taxed. We are led to these reflections upon the peru-al of three seperate assessment nnd taxation bills which the Chamber of Commerce of Portland has prepared and submitted to the public for their consideration and criticism. The first bill prepared by that body is one to repeal the morlpige tax law and the law avowing deductions for in debtedness. As we have shown above , under the constitution and the decision of the supremo court, mortgages must be tixel. and ns this bill repeals the mortgage tax law and does not provide any other way of taxing mortgpges or the notes which they are given to secure, but on the contrary expressly provides that "debts, and the evidences of debt. are not property,' me innovation is so radical ns to at once invite serious opposition. In fact there is scarcely a doubt that such a law would be held by the court to contravene the consti t ation inasmuch as that instrument recog nizes notes and mortgages as property, and a -onstitutional provision cannot lie re pealed by a statute. As to the repeal of the law allowing no deductions for indebtedness, it is safe to say that it will meet with much more favor than it ever has before. It is believed ba thos who have given llio matter much investigation that incr.se tho repeal should be effected there would be such an increase of taxable property ams.ig the wealthy of the state as to make it certain that those taxpayers who now give in deductions for indebtedness of SOOOO and less would find themselves paying much less taxes than now under the deduction clause. The bill provides that the . assessor shall make no distinction bc'.ween improved town Ms and unused tracts of land, but that Uiey must lie assessed as of the same value per lot or er acre as similar proximato lots or tracts improved and occupied. Iinprfve ni.'nU upon lands or lots nm.-t be ussessed separately from A rillbOSOl'HlCHT.SBAM) rue f rettyand weak wife of a Coonect'cu. hsvirg rao aaay ullh another frliowthe t!c serttd InisSan "lakes tlx afTali phta.of.hi CiJIy," according to tlx report, "anjsayi he cIcks r.o: care a eopr-er whether bis evet comes back or out." P-Ping hf'O'cs adaier 'iy should f-e care? What pr:ip:r.y crir.;z;d nun po-ecsscd of self -reject and :,ue sensi'jiaty, wan-sa woman to live i:h him as his wife -fnst b:i still and ricMmtb-.? A savage or a Turit nay rind delight ia a captive, but a decently civilued husbind ougr t ti be more aihame 1 of sash a l;ad than cf hit dcsertioti by a silly womin who caanot appreciate his love and devotion. If h: be not loving in i J.vo'.cd thit raises another qaev.bn. Insu:hacase l:e wouIJ have no right to f.n-1 fault becaate he was d.sertcd. I: is conrnonly the huthani leas' desrrvinga true and faithful wife, ana tears pasdoi to tatters when he Is left and seeks to remedy desertion by murder. A lit lie philosophy is a grea. labrica or of existence in this woiM of surprise an i acci dents and trouMe L'y the Presidential Succession Awt of Jan. 19, 1SS6, in cas: both P.-etiJeut anlVlce- pres:dcnt are incapacitate I, the secretary of re, if he is constitution ly ao'.e to be elect ed President, becomrs Presijtn'i and after hi, in order, come the Secretary 0f tn. Treasury, the Secretiry 0 War. the Attorney ?"Wt !"t rotm- er-G.-n-ral. -he Sec retary of the SJavy.t'.e S-.Ci!ry of the In terior. The Scr;cry of Agiic!tur had not been iavented hen :he law was onicted, so he has no chance to becOTie President as Secretary of Agriculture. '- L 1M During his s'.ay In Kansas CI'.yMrCIIoy told a reporttr that it is Bourke Cockran's practice never toprcp-src a sp.ecs ia manu script, but simply to make a fw notes uf the topics he intends to discuss. Said Mr Gi'.roy: "Cockran said to me that this plan invari ably produced the b;st results, and that when he had carefully prepared a speech he invaribly tound it to be less sstisf ictory and eflcctlve than when delivered ui'.h scarcely any preparation His Intimite friends, who have heard him olter, tell l im that his best speeches are those be deliverel off hand.'' The average depth of sand in the African desert is thought to be .1) to 40 feet. Cnu & Hend icson will t-.ke OreoLian Britait'Utcs cou-oce ou all ea'.h sal-s. Jl'Ll Clant kr liuporlaal Proc UaiatioBt LIL"S GRADWOIIL Inform u it he tell a.lof hit Do!i a; vot. Instead of gla ware he hi. 1 give djlii and bock a prizes with hi tea and baking ponder during the holiday A hi tea and baking powder i .o well known it doe nc. need further men'Icn. All of hi good will be discoursed Jt from 5 to 40 per cent net cah. Corr.e one. come ma and titUfv voure;ve that he el!$ the tru'h. A II.vMaoME Prizi. A beiuufu! i v?rr.ter pi:chei , row on ehi'::i::on F L keatot.'s LTOcerv j:c. hi., be ivt awav on W-i.:!ig' n v irthdr. . A iitivcnf.r ever soct:.'. c.-" Til Best Place. Wou'.d vou buv ycur Holiday good from the finet nock tae cl'.v. tnen C4.1 on U.ick'nan & Hodges. They have a large and telecr I'.ock of Toilet Case, Aibumi, Picture, Perfu-i-rrv, Etc., i:-c." And w:Ji nuke it object for cift purchaser . gT Do not buy be fore examining their superior tok of holiday goods. Kid Glov f.om f 1 apair up. I a oil Md rf leadicff brands in black and col ored. Will receive novelties for the ho..idas. Aen: lor tue ceiearated Leatemf-n riot-. bxuvs.L E. 10CNO Tiis Marked Success of Scott's Emulsion in consump tion, scroiuia ana o:ner lormsot hereditary disease is due to its powerful food properties. Scott's Emulsion rapidly creates healthy flesh- proper weight. Hereditary taints develop only when the system becomes weakened. Nothing in the world of medicine has been so successful in dis eases that are most, menacing to life. Phy sicians everywhere prescribe it. Prpif4 by S-tt 4 Bflwns. N. T. All imf rltU. H. EWERT LEAPg IX Oriigoititu EucycIoeJtjv c -u,) mi tkco at Cono U Hstdriosoii'N. TryJ'A F Rvad when y. a wi t t i- m. Klei;ttt t i'et ewes a: F !: - Mastuv. lii'tyoul juvenile bKki of Ko-hav& Mi tou. bjtefiil disc ui.t t S Ststiclibis buiDiQ quiitity at Fofchay & Mosul's. .inty-Due different kinds f Hil l e to n iret from at Koshav A Muicn. Holiday Goods in the jewelry line, having on hand elegant stock of a coni)l' te and Gold and Silver Watches of the j Leading Kinds, Diamonds, Gold Headed Canes, Gold and Silver Headed Umbrellas, a fine stock of Silver Ware and many novelties too numerous to mention. PUMPS ! PUMPS! PUMPS! We are general agents for the celebrated Myers Foroe and Lift Pi1 nips, also the Rumsey Foice and Li t Pumps. ve guarantee these pumps to give perfect satisfaction or no sale. AVe also guarantee them superior to any other pump in the market, CI.lMn.-u of Mr. and Mrs. M. M. SoUer Altoona, Pa. A Dcmociatic exchange ftdvifcs tnen t put ihilr monry in hanks at a protection a(aMt heing roMwd. Tliii is ound ncnse wiih tl.e exc?llt nt svs'em of binking Inau Curicd by the Republican party: but if the country were to return to the old plan of wi!d-cat" tae hanks, asdemanrie 1 by the Chica j l itform, It would simply be a choice of being oblied liy one or more individuals or by a chartered carDoration. M ok nUii ti ter, We ate unalde ;osay whether It is thiouyh lnoiai.ceor a delilerate purpOrie to f .Isiiy npvrrttitliMn the sUtement made by the Mvuntaincrt that the Chic.tgos platform e'e- mtn'ls thit the country should return toiht old p!iin of 'wil ' cat" state banks Is faUc, Neithor hotn of the diltnimi is cie1Italle to the Mount untr , The many Mend of Capt .MotTett will t e pleaded to learn of his acquittal on the clure ot libel growing out of ome ciiticUms in dulged in by the Ttfrgram concerning the con hiet of ceit Jn republican lea.lert In the las chy e'ectlor. in Portland. The charge uas a frivolous one and the court instructed the jury to render $ verdict of not guilty. MJl-J-JSl V rt'sCoutih Syrup, pleMut to teke and la) gives nfactkD , ! not be put vtl with auy other but insist upon baring W,s,,i L'onn Syrup, nenuine wrapped only to blur. 4 7 butttrs only '25 c; S oz bottl onl .'.'. Oirtpeit; brt, Sj.d by J rs Cuiuinu j;, drutiitt. PuUttT'tk pstt-rni ml Htaa's. M'ri ir eo'St t art tnn brat at W F Itesd's I.u im Fis-rt Sii.'Ki, I have a full lia of Uuiv lint drcM shoes, 1 tolidj and h litest Ujrtltioi in style, and re cnab. pries, S.01UKI. it, Voiku 1 Both Had L Eczema In Its Worst Form After riiVHlrians Failed, ITood'a Sarsaparllla lcrfectly Cured. Great mcnul agony endured by parents who see their children suffering from diseases caused bv imnure blood, nnd for which there seems no cure. This is turned to joy w hen Hood's Sarsaparilla is resorted to, for it exjiels the foul humors from the blood, and restores the dis eased skin to fresh, healthy brightness. Kead the following from grateful parents : ' To C. I. Hood & Co.. Lowell, Mass.: "Wo think Hood's Sarsaparilla is the most T.nluaMc medicine on the market for Mood anil skin ih--ti's. Vul two children suffered terri bly with U10 Worst Form of Eczema Jor two rears. We had three physicians In that time, but neither ot them succeeded In curing them or even in clvliiy them a little relict. At lat we tried IIimmI's S.trsaparllla nnd iu n month hoiii chihlreu were per Ircltr rurrd. We recommend Hood's Sarsaparilla l standard family medicine, and would not bt- without it." Jin. nnd Mm. M. M. SoLLKB, 1-U3 2nd Avenue. Altoona, 1'a. HOOD'S P1LL8 cure liver lila, eonsllpetlon, billetuueii, Jiundu-e, itck headache, IndtgeitWD. pump do not fail to call and stock before. purc'ia-1I1e- 0 also carry the largest stock of Farm Implement anu elncle." to bejiound in the valley. One us a call. MITCHELL, LEWIS &, STAVEK CO.3 357 Sncl&.KHeiwortli wt, Albany, Or ALBANY OPIRA HOUd. KlUn 0al, laaa mt li 1)01 JUST ONE JOYOUS NIG Wednesday, Dec. 21st The Great Big City Show i Turner's English Girls,! V In the Bright and Sparkling Burlefqui CLEOPATRA. A truly big, varlsJ, pungent, fetchlrg, orlelnil entertainment. tverv scrap of scenery, every bar of muic, everv ,tep ot dano-, every laugh- mi: iiiliuciu it new. Arousing, reining rally of fun. The original, bewitching, scniatlonal SER PENTINE DANCE. i SOLO DANCERS 4 Reserved seats on sale at Vi;'s PHces and 75 cents. P. J. SMILEY, . M printing, 1ST. ST., ALBANY, NOTICE TG STOCKHOLDERS. TkJoTll'K I HKSI'liY filVEN 'IIIAT a." tho annua! nhckhottltirs oelit of the Fir m, r A Mreliam. Imiirnnee Couipsnv nr.Ai'unv. Urtgmi, wlil te hel l : the compti.j'n Plc. In II,. city i f lutiy, ore, in. on i 1 InefcUy Jav 4ti ; lMHI. 1,1 Hi;, hu ir e.fa oV-i- ek p in c: sM ilny. f,,r ill pur ,1.,, ro e 'llrj nine ilipoct, r uf eel 1 i'.ini;y to serve oi.e .'. ' d I" trsn-Kct .u li 'tlier t tiln w nny rt.ilr!.v i-.'iu !.,.! i-o ui-et-lug Hi Wiii rin it 1 litsiii.m. i-ated Nov .-tli, lhV2. J w !U ISM N, s.enur, mi, I M..er. MUSIC HATH CHARMS. vu Ciin trn fr.T,, ;! ; home, l;app un"e, il , , u ihoe ele.int stn.l w,it t, Mrs lliinai., 115 i'irtl lonK evenings 1, j ,.i U e lie in . ro ,:ic likv t".at line i.t Tlus. enjj. -FOR 'fSTSflll Kcpresentintr the leailinj LitliOkrrapliing nna nmiiK iook .MaKinu nouses on the l'acilie Coast. I can supnlvthe trado with iunfroma calling eaid to the finest litho, work dostred, or from a statement to the largest blank book or d'er used. Even thini: first-class, prices guarantied as low as anyone, oaruplts to be seen. Rcmtmher thit when in reed. Poultry, Hides and Furs. Highest cash price paid lor turkeys, geese, ducks ar.d chickens, at office ot L jacbe, Straney 4 Moore's old stable, 4th atieet, Albany. Also hides and furs of all kinds bought for cash. LI5 A.W t OLLCCTISG .4 GX'l DALRYMPLE & NEWPORT Managers, Celleolous a srecUUr reianllctv of t!f. Cnrr Jfr.te in eU Ihe vellrv uKa: OF'ICE over L L B.am C a tterc, Foster's blorki Nothing I, 1 leer frr vour gentl.men lnend than a boa of Julius loseph's genu ine llaxana ciat. in farcv ChiUtmas t-nve.. Ie au ! .is (.vnuinc meerschaum ind briar pipes line cMr holders and a complete aes.'.iroent tf sn okeis fcrtklcs. 01 l.iiA rlnl.-K. 01 A Istiv. f. rrei.i lK nuinu with Jnn In, ism f,,r cnv r liioie y.r. K,,r ar.ieti'ars, cairn r address Jul l:is Joieph, Albany, or OH Fainting, ISS ANNIE STRASBURt. d-irini: the rotultiK season, ; teach a!ss.es in oil pr.lnting at her rex, ins in the .Mrlinain R:ork. Icstretiois given on luxdsis and Ti iirsine t.i general elates and on Saturdav's to school . li.nlrm. Otders taken f- r the h i tava Call and see woik end ulita'n pirtnulars Ctkicidhnt or winter we-,r. Klein P'is I ar ti, n a 1 '). aril prlrta frim $3 te Try 11 pair ar.d have dry Sect fur be winter. IE have the 'nrrffrt end nmt attractive Ktock of DRY GOODS, NOTIONS FANCY GOODS, ETC., ever fliown in Albany. 00D?Jeuitable forfHOLIDAY li'ade. E have' reduced the pric? on a great many lines. Call and see what we can do for you. "We want your trade. GENTS for Eutterick'spattf-rr.s and Warners corsets. IE also carry a full line of Henderson's Red snl,! house slice, the best child shor in the worl rOURS for I usiness. W. F. READ &C0. Albany, - :- Oi-egfon CARPET DEPARTMENT. VTLLL NTOCBtDn iTH THE CHOICEST MATTINGS. OIL CLOTHS. pnnrn . titrY DRAPERIES- LINOLEUMS, uUillAlWo! OF THIS SEASON'S NOVELTIES AND PHCES UNEQDA1ED IN TfflS HAffiBT Samuel E. Young DON'T YOB KNOW -THAT- Will & Stark Jewelry, in the valley ? Kverybody Bays eo. For a Holiday Present Call on I hem. Their their good please you. prices will eatisly anil FORTMILLER A IRVING, Undertakers -:- and - Embaliuers. E EEF coatntlyon hard a full litejcf n .ta'lc, clcth crd tcd raVcle an ceffinj. AUo hich will be aold at tuiial rclea t.ttttit, In trcodclolh, latln.ctil n f ir.ilc. Tho Lonrcst LWIng Prollla. EMBALMINGIand he proper care of the dead a apecialty. tra;rharse for nrarte or teirlrrai ALBANY, - - MASONICBTEMPLE, -.- OREGON