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Tuesday, May 6, 1919
THE HEPPNER HERALD, HEPPNER, OREGON
PAGE SEVEN
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EVEKSBOOT KNOWS 14
AEVE-IN"HEAD MEANS BUICK
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We Announce The Arrival This Week Of A Carload Of
Valve-ln-Head Buicks
!
The adaptability of Valvc-in-Hcad Buicks for local condi-.
ions is so well known that to sing its praises here would
seem almost superfluous and we merely wish to refer you
to the performances of the many cars we have alrcmdy sold
here. The demand for Valvc-in-TIead Buicks is going to
be so strong that our allotment will not last long and if you
arc contemplating owning one you had better file your or
der early.
The assurance of material for quantity .production of Buick
Cars enables the Buick Motor Company to establish the
following prices on the various Buick models. These pric
es will not be changed during present seling agreements:
Three Passenger Open Model TI-Six-44 $1739.25
h'ive Passenger Open Model l l-Six-45 l39-25
l our Passenger Closed Model 1 l-Six-46 $2241.29
1'ive Passenger Closed Model ll-Six-47 $-2454-00
Seven Passenger Open Model lI-Six-49 $2030.37
Seven Passenger Closed Model II-Six-50 $2835.59
An Order Now Will Assure Prompt Delivery To You
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41 Rt
A. B. BOWKER, Proprietor
KU.INO OS MXIKV TAX
Tlie following tentative ruling!!
liave been made, by t lie Commissioner
of Internal Revenue for collection of
tax under Section 0"O, of the Reven
ue Act of 1918, affecting sales at
Hodn fnur.tain? on an.l alter ?.(ay 1.
1010. The tax is measured by the
price for which the food or drink is
r.old. It l.i on the actual salts price
nt the rate of 1 cent for each 10
cents or fraction thereof of the
amount paid for any of the articles
mentioned in Section 630.
Kach sale of 10 cents or less Is '.ax
ed 1 cent, and each sale of oved 10
cents Is taxed 1 cent for each 10
cents or fraction thereof of the price.
The tax is upon the whole amount
of the price paid by the purchaser
wlon ts' prloe B pilil nt onP time'
-k4 fcthougll in payment lor several um-
obs which are the fuojooi or a in;ie
transaction of purchase and sale, the
total price paid Is the unit for com
puting the tax. Thus If the pur
chaser If the purchaser orders two
sodas at the same time, each sold for
IS ci.nls Che tar- Is 3 cents, and rot
4 cents. If however lie buys one
jm-.cI-i lor 15 cents the tax Is 2 cents,
nnd I! he Immediately purehi.'vs
rnotber 1" cut d 1 1 n k . the tax Is Z
ci'in-t 'il 1 nt m con sib nl'leh can
not b- treated Vf palt or the first
F. 1".
Any nt' ans by which separate pur
chase) s pool their order for the
pil'po-- of defeating or esonprnK the
lax Imposed, sball be carefully
guarded against by the vendor, for
its employment subjects the purchas
er ;mk1 the vendor, if ho connives in
it, to fie penalties provided by the
net.
The following articles of food or
drln'lt are subject to tax within the
meaning of Section fi:!0: All bever
ages when eoinpouned or mixed at
the fountain, such as orangeade, lem
onade, pineapple juice, coco cola,
root beer, moxie, flavoring syrups,
compounded or mixed Willi enrbon
alod or plain wafer, milk shakos in
any form, malted milk shakes In any
form, milk or egg shaken, ice cream,
ice croa sodas, lee cream sundaes, Ice
cream k:ith!'a uTier,, flavored Ices, mid
r 11 otlier-i'imil-.ir food or drink's. This
lint . shall not be cons idered to be
complete but it Is merely Illustrating
the class of articles subject to tax.
HoYi-rugo Not Taxable
Tlic-e are often sold at soda foun
tains and Ice cream parlors, certain
drinks which are not regarded us
soft drinks or Ice cream products or
similar articles of food or drink
within the meaning of the act. Sn h
bcver-Kf a are exemplified by hot
beef lea. cofree, hot. cold or bed t a.
hot cold or lee buttermilk, or hot
chocolate or cocoa, hot clam loot i or
Vs'i'lo, lot tomato b'r'i'le. or bulli
on. No t: x upon tile sale of h'-v inc
ur ill Inks 'such i'S ginrcr He, roo:
beer, nio-te, mineral water,, etc.,
when s' ive.1 ilhei!y from a contain
er i s tl." manufacturer's tx
such drinks have already been lev
ied. However, if any of these drinks
or beverages are compounoeu or
mixed wilii carbonated water or ex
tract or oth'-r Ingredients at ihe
fountain, they are taxable beverages.
Certain so-called medicinal propar
ations sold nt soda fountains are
not considered soft drinks and are,
therefore, not taxable. These In- j
elude bromoseltzer, citrate magnesia,
rochellc salts, Hoidlitz powders, bi
carbonate of soda, castor oil, opsoin
salts, essence of pepsin.
WAX TEH lly man nnd wife sit
uation for tho summer on a ranch.
Would als) like to lense a wheat and
dock farm next fall for a term of
years. I'.xeprlenced nnd competent.
KnUire nt the Herald office, . 49-1
WHEAT I.AM wanted
Wo bnve clients wanting to buy
and trade for wheat land. If you
derive to dispose of your place please
writ" ns price and terms or state
what you will accept in exchange for
the rime.
(l!THT.ST LAND TlMIlKlt CO
1102 Northwestern liank Ilulhllng
I'm (1.: nit. Oreron.
NOTICE l'Olt I'l'lH.ICATlOX
(012!IO3)
Department of the Interior, TTniled
Slates Land Office, at The Dalles,
I Oregon, March 2 4th, 1919.
' Notice Is hereby given that Elmer
Matteson, of Heppner, Oregon, who
'on Apr.il 17th, 1911, made Home-
I. . 1 !...... K.. AIHIO-I f.... G M. cm.-
HII'Ull J . 11 1 I , .HI. m.i, ti.y . .
'i, Sec. 3, K t . I' 74 , w 'A rr.V4.
Section 10, Township 6, south, range
26 east, Willamette Meridian, has
filed notice of Intention to make
final three-year proof, lo establish
claim to the land above described.
before- J. A. Waters, Clerk of the
Circuit Court, nt Heppner, Oregon,,
on the 14th day of June. 1919.
Claimant names ns witnesses':
Charles Hackmnn, Clarence Held,
Newt Matteson. Walter Mntteson, all
of Heppner4 Oregon.
II. I'UANK WOODCOCK,
,. Register.
MHII I' Kilt I'l Hl.lt A IIO
del 'signed, as Administratrix of the
Kslato of V. 1'. Serivner, deceased,
lias filed her final account as such
administratrix, and that Wednesday,
the 7th day of May, 1919, at the
hour of 10 o'clock In the forenoon
thereof, and the County Court room
In the County Court House in Hepp
ner, Oregon, lias neon liy ine i.ouniy
Court of Morrow County, Oregon,
duly fixed as the time and place for
the proving of said flatil account and
for the hearing of uny objectiona
thereto.
MATT IK II. SCKIVNKR.
Administratrix of the Kstato of W. 1.
Serivner, Deceased. 49-1
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PKOI'KSSIOXAIi CAHHS
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Give the Youngsters
a Start
llelpin;
tin
iovs and Girls of Heppner get the
Va1.it of making frequent trip- to the Having
Department .f the 1-armers" & StorkKrowerj
;.ti..nal liank i Letter than h.-queathing them
a f.-rtune. With the thrift hal.it once eMahli-h-vt
they will he prepared to make thoir own way.
The Bank for all acs and sizes of People
and Concerns
Farmers CD, StocKfrovers
National DanK
TITATION
lleparl-iieiit of the Interior, V. R.
l ani (1,1 ice at I.aOrande, Oregon,
N'ot'n Is heieby given that Kills R.
Minor, wlio'o post-off Ice nddres Is
ne, Oregon, diil on the K,th day of
Seiiti'Mibi-r. 191V. Id" In this office
worn Statement nnd Application,
No. ilt?,S. to pillrhase the 1. 'i
N I ; ' i , cectlon 7. Township 4 KouUi.
int-o 2H Kast, Willamettn Meridian,
and the timber thereon, under tlie
rovi Ions f the act of June 3. 171.
Mid net t amendaioi y, known in the
t.iuir r an I nn law," til sul val-
u as lidi-M lie nxe ny apprHi-emi n..
n that, pinmiiint to smh sppllmtlon
the land nnd timber tb-i"n have
n rpinl-d nt f:'r. f.'l the limb, r
timnti-'l at H. board fei t t
to 7 J II I', per M. and the :m:
Ii).'i'i; tint mid npil'iit
will offer final proof In support of
hU application mid nwom stntemen'
.,tl t! " :-Hl day of June. HID, befoi-
f. C. I',it'eri..,n. I n ted Htates Com
ifitier. jit II' pjifHT. .irron
n i Hi I:'.' r'f to ptotev'
I,, fi.re r.'i y. ir Iniii-
I Ml)' t ,.e t.ef iTi. pl
Noiici; nm itiii.h ation
Department of the Interior, U. 8
Land Office at Kafirande, Oregon,
March 26. 1919.
Notice Is hereby given that Crace
I'. Minor, post-office addr"i-s
Is lone, Oregon, did, on the 1 SI h
day of September, 191S, file In this
offlre Sworn Slatemelil and Applica
tion No. 019Sr,S. to inircbase the
I - i SW'.i and SK'i NW'i. Section
a. Township 4 South, Kange 2H Knst,
Willaniolto Meridian, und tho tlmter
tiiereon, under the provisions of the
net of June 3, l)j7S. nnd acts amend
atory, Viiown ns the "Timber nnd
Stone I.hw," nt cueli value ns mli'lit
Ik- (lxd by npto.iiseii.eiit. nnd th.it
pumiant to such npplb .illon, the
land unci timber t'letcon bnve be. n
appriilM-d. at I37H oo, the timber o.
tlmnli'd nt 2 1 fl.lioO hoard feet nt
19 76 l.!5 per M. and the land
lf,M0; thnt wild uppll'-niit will of
fer final proof In support of bis ap
plication nnd snotn utateun nt on tb
jr.tli day of June,, I'iI'i, beforn C. C.
PuttciMin l ulled Stales Coinndssli.n,
er nt his oftif. nt HeppiH r, Oregon.
Any peim.n U t lit r jr to proti-t
tl.U purrhnni- te foip entry, or Initi
ate n onte( nt any lime before pat
ent l.-iicn, ,y f;linit a roriptiomted
Jiffi'l ait in r o'fire. uil.c nt f.i't
hi' h Wtoibl clef, ni the entry
C h. bl'SN
l!i;r;i-Ti;ii
In the County Court of tho State
of Oregon for tho County of
Morrow
In the Matter of the Kstato of
John V. Kentzy, Deceased.
Citation to W. h. I.ent.y, Katrlce
l.ent.y, dure l.ent.y, ami all parties
Interedod, nnd all unknown heirs.
IN Till'. NAMi: OP. Till; STATI
OK OltKOON you lire benby re
untied nnd cited to appear In the
DR. HAROLD C. BEAN
I IIVSK IAN and SI KOIiON
lli ppiier, Oregon,
1st. Null. Hank Hldg. Plione 7IIJ
VAUGIIAN& BUTLER
1)10 Mi ST .,
Perinanently located In Oddfellow's
Hunlding
Heppner, Oregon
S. E. NOTSON
ATTOKMiV.AT-r.AW
Office In Huberts' Hulldlng
Heppner Oregon
DR. A. D. McMURDO
I IIVSK IAN & KllUiKO.V
Telephone 1 22
Officii l'atterson'a Drug Store
Heppner Oregon
WOODSON & SWEEK
ATiOHMiVS-AT-I.AW
Heppner Oregon
County Court of the State of Oregon, I
fur the County of Mm row. nt Hi" CAM E. VAN VACTOR
couit loom thereof
Court House In the
Moi row, at Heppner
Ary ..
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f.i.nc
nil' t iiii; f.c'
- in . '
I.IM Ti.,!
Mlll I. HI 1 IN I. l I II I Ml M
i f V,
nt the County
aid county of
Oregon, on the
2nd day of June, 199, nt 10:00 n.
hi., then nnd Oiere Id i bow cause. If
any you have, why the following !
set lie d Iiioljeity nnd the lllteresl of
alinve i iititliil eiiaie in me ioi-
lowing demlleil pioperly Mioubl
nul l.e sul'l nt private sale, an ine
oimty Court in it y ditect and nulhot-
l.e, tu it :
IlKAI, I'li'iPmiTV KO0 Heron
of wheal lands, more or bus, lo
cated about ft miles from lone.
de -.eiided us follow: S. K. 14 of
Her. 22. Twp. 1. S; N. K. '4 of
Sw , :,, Twp. 2, S; the S. W.
of S-e. 3 3, Twp. 1. S; the S. K.
U of Sec. 31. T. 1 8: nnd tho
N W. ',i of S-c. 4, Twp 2.S;
nil In linage 24 ot of tho
V.'i!lam tie Meridian.
W j of i;. Of Sec. J 2, Twp.
I N . I! 21 caM of Wlllumotle
Median.
H. W. '4 of Sec 32. Twp. 1 S ,
I; 2 t i .it of Willamette Mei l-
1 ..hi, ii'-pt ot.i- ncie In the S.
W romel till te,f. de. ,i d to
A ITOHM V-AT-I.AW
Heppner
Ow'gon
Wati h paper, for dates
DR. I. G. TURNER
m i; M'i
I'oitland
liegular monthlv
und lono.
(I I I.I ST
vb.tts to
Oregon
Heppm
tti't N'i 3'i for w toed
pif-
it,l I 1
11 '
V
I rial i ; "
if M'ltniw
' . .!. !''
A V.ATI.I
if O.
Ci.uiii
V. A. McMKNAMIN
I WW I K
Hobeits l.ldg. Heppner, Or.
Office I'bone Main 613
Itesideiiifl I'bone Main CCS
ROY V.WI1ITEIS
INsI It AM i:
ItKAI. I'.sT.VIi:. MWS.
Il.ppner uregon
Bowers Shoe Hospital
c, v. i!o.vi:i: 1'iop.
I ne tuodetn tnaMilnety iiieinons.
IIKI'I'M I!, t)lli:i;t)M
DR. J. L. CALLOWAY
.sii I'iMiiiit' I'insii n
Oradoato Aiiier'rau School of O t.n-
l !!.y. Kit'' Ol'". Mo , under found-
r f ih S. Im e. .r. A. T. Still.
Ii' , ,. ;. i I', W. K.l, I't'lt le'idenci'.
ti.,i I u t i 1 : -2 ' '.. -Miiin ii
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