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