TUESDAY. FEBRUARY 1021
THE HEPPNER HERALD, HEPPNER. OREGON
PAGE THREE
i
TAR THEATRE
B.G.SIGSBEE, Sole Owner
Friday, February 18th
WILL ROGERS
IN
WATER, WATER
.EVERYWHERE
This picture deals with prohibi
tion, but it is neither propoganda
or preachment, just simon pure en
tertainment, and concerns the man
ner in which prohibition alters a
western mining town and r.ffects the
lives of Its inhabitants. Some highly
Original and rich humor. If you
know Will Rogers (the ugliest man
on the screen) you know what to ex
pect. If not, come and see him. He
appeared here last in "The Strange
Boarder.'
Also
MR. AND. SIRS, carter
DeHAVEN
in a two reel comedy
20c and 30c
Saturday, February 19
PUBLIC J. D. OPINIONS
DOROTHY
PHILLIPS
.-Brilliant Staro
'The Heart of
Humanity?
Sunday,. February 20
Herbert Rawlinson in
Passers By
A photodrama as interesting as its
title. Every man and woman plays
a part in the drama of life. See
yourself and your friends reflected
in this picture.
20c and 30c
comes to me at a cost that makes it
necessary to charge an increased ad
mission price, 30c and 50c, but let
me assure you ehat it is absolutely
1009 entertainment value and that
I believe" you will leave the theatre
so wel pleased thatyou will ask for
more like" it at the same price.
YOU REALLY CANNOT AFFORD
TO MISS SEEN'THIS PICTURE
UNIVERSAL-dEVEL
'PEODUOTIOfl PE LUXE KrcctcdMWoM
WHAT is it that comes once to
every woman? Love, mar
riage, the hunger lor chil--.
dren? A great moment of decis
ion? The sacrifice of unselfishness?
You'll know when you see Dorothy
Phillips in this mighty drama of a
woman's ambitions a story in
which a girl's true heart rises above
'the lure of fleshly temptations and
in which she wins a splendid re
ward. Now playing.
Heppner, Ore., Feb. 9, 1921.
Editor Heppner Herald:
Feeling that the taxpayers of the
John Day Irrigation district are en
titled to an opportunity to judge
for themselves as to the accuracy or
inaccuracy of any statements made
by me relative to its organization, I
submit for their inspection the fol
lowing report rendered the First
National Bank at the request of the
officers of the district, on the tenth
day of September, 1919.
"Heppner, Ore., Sept. 10, 1919.
Mr. W. P. Mahoney,
"First National Bank,
"Heppner, Ore.
"Dear Sir: In the matter of the
validity of certain warrants issued
by the county clerk of Morrow
county, on what is specified therein
as 'John Day Irrigation, District
Fund,' I beg to say that I have giv
en the matter careful consideration,
and find as follows:
"That the proceedings in the cre
ation of the district are sufficient,
and that the district was legally cre
ated up to the point of the order of
the county court declaring the re
sult of the election called for the
purpose of determining whether or
not the district should be created
All of the petitions, orders and no
tices apparently being substantially
copied from the proceedings in the
recently created district, known as
the 'West Extension District.
"The statute under which this ir
rigation district was created provid
es that the order of the county court
declaring the creation thereof, shfdl
he immediately filed for record in
the office of the recorder of convey
ances of each county in which any
portion of the lands of the district is
situated, and also that there shall be
immediately forwarded to the county
clerk of each county in which, any
pftrtion of the lands may lie, a cer
tified copy of such order and recites
'and from and after the date of such
filing the organization, of such dis
trict shall be complete, and the of
ficers thereof shall be entitled to en
ter immediately upon the- duties of
their respective offices upon duly
qualifving as provided by this law.'
"The statute further provides that
at the election called for voting upon
the question as to whether or not
the district shall be created, there
shall be elected three directors, and
at this election,, M. D. Clark, Clay C.
Clark and John, Kilkenny were elect
ed as such. It further provides that
these directors shall provide a bond
for the faithful performance of their
duties as such, and which shall be
approved by the county judge and
recorded in the office of the county
clerk, together with their official
oaths.
"The statute also provides with
relation to assessments, that the
JUST RECEIVED A NEW LOT OFF GOOD FRESH PRUNES
80-90 IN SIZE
OUITK A REDUCTION' FROM 25c OR 30c 11)
Phelps
Grocery Co.
board of directors shall, on or before
the first Tuesday in September of
each year, make a computation of
the amount of money to be raised
for the coming year which hall be
apportioned so that each acre of ir
rigable land shall be assessed and
required to pay the same amount as
every other acre therein, except as
otherwise provided in the act; that
the board shall determine the num
ber of irrigable acres of land owned
by each land owner in the district,
and the proportionate assessment:
that it shall prepare a list of record
of said assessments and apportion
ment in duplicate, giving a descrip
tion of the ownership or holdings of
each person, firm or corporation
therein assessed or apportioned, one
of which shall be a permanent rec
ord in the office of said board.
"That on or before the first Tues
day in September of each year the
secretary shall give notice of the
time that the board of directors act
ing as a board of equalization,, will
meet for the purpose of reviewing
and correcting its assessment and
apportionment of taxes,, the time of
such meeting to be the first Tuesday
of October following, and that the
assessnientsshall in the meantime re
main in the office of the secretary
of the board for the Inspection of
all persons interested.
"From inspection of the records
in the office of the county clerk and
the records in the office of the sec
retary of the board of directors elect
ed for this district, I find that two
of the directors have filed their of
ficial oaths, and that neither of the
directors have filed their official
bond, as required by the statute
and the order creating the district.
'I further find that so far as the
record discloses, no certified copy of
the order creating the district hits
been forwarded to the recorder of
the different counties, towit: Gilliam
anil Umatilla, or recorded in the rec
ords of Morrow county, or to the
county clerks of the above named
counties.
'It nnnnnvcj 4 tl a f Cl) ."I inontlllfr
held by two of the directors elected,
at Arlington, uregon, on tne second
ri' W.ml r.mhoi' 1010 treit nn as
sessment of seven and one-half per
cent per acre on earn nrigaoie acre
In ilia Hiutvipr wnQ mnite' however.
no attempt was made to prepare the
assessment list or tne ainerent umu
holders, nor of their respective ap
portionments; neither does it. ap
pear that the notice required to be
given by the secretary of the meet-Ino-
nf thn linnvfl nf enun I izat ion.
was or is being given, or that a list
of the assessments and apportion
ments is now in the office ot the
ewi'rfarv nf flip hoard for the inspec
tion of the respective taxpayers.
"Several other material Irregtilar
!;. nnri r, ,v, 1 (ia 1 nn minpni'. however
I am convinced from the irregulari-
tiesabnve mentioned mat tne assess
entand tax levy is void, and that the
warrants now being issued by the
county clerk upon this fund, ir ques
tion should be raised by any interest
ed person, or the proceedings or
Ipw should be attacked by any of
the respective land holders within
the district, would be hem ty
the courts to not be an enforcable
obligation against the district; 'that
the organization, of the district has
never been completed as required
by the statute, and that the direct
ors have never qualified, and have
no authority to order an issue of
warrants against the district or to
create or enten into any valid or
binding obligation against the dis
trict. "I regret very muchthat. this con
dition exists, as I realize the neces
sity of early and immediate action
with respect to the promotion of
this irrigation district.
"The statute, however, provides
special proceedings for the confirm
ation of thesacts of the district and
the board of directors may by peti
tion commence proceedings in the
circuit court of this county for the
purpose of having a judicial ajudi
cation and judgment of the court as
to the regularity and legality of the
proceedings in connection with tho
organization of the district, and the
proceedings of the board with refer
ence to contracting indebtedness or
directing the issuance of warrants
against the district. ThLs proceed
ing could be instituted and carried
through without any great delay
and would establish the exact legal
status of the present organization.
"Very truly yours."
The contents of the foregoing
opinion being made to the officers
of the district.
Thereafter the order mentioned
having been recorded in the differ
ent, counties, tho proceeding men
tioned wa.4 instituted in the circuit
court to establish the legal status
of the district, on the fourth day of
November, 1 9 1 !l and on the tenth
day of February, 1920, no one hav
ing appeared to contest the proceed
ings, a default deerep, as is usual,
,,,w,.,-(.ri ilierein. ad bulging the
oriranizi'i ion to be le::al.
On the tiivt day of .lime, at
(1).. ri-qu'-st of tie- oIIh-.-is 'I the
district, I made another examina
tion as I" !! validity of iIm- war
rants thc-n being h-sii'-d, and ren
dered to 111'- board of dneeien; Hie
I'll'''' H - ' !
"Heppner. Or"., June 1, 19JD
' To the Hoard of Din-dors of the
John Day Irrigation Im.triH:
"lleporting on the validity ol tin-warrant,-
is-m d by your board. 1
beg to sav that I have given tb" ni"t
ter" my iuost rareiul consideration,
and 1 find as follows:
"That at the lime of the el-Hion
of your board of directors, three
members were elected, including
John Kilkenny. That thereafter his
of lire was declared varum ...
reason that h" had failed to quality,
and Michael Kenny was appointed ,
to fill tiie vacancy. It appears 'hat,
Mr. Kenny filed bis bond but noth-i
Ir-g further appears from your n-c- j
ords tint 11 at a meeting b"ld on th
2nd of December, 19 19. Mr. M. I).
Clark moved that Mr. lleiHiiann b"
appointed to fill Hi" vacancy in tb"
board of director '' '. "'
resignation of Michael K. :,y The
r"c,,ro i!i:-r!o-e: no re-,c tia-ion what
ever on th" part of Mr. Kenny, nor ,
pa:-"d dcclaiii.g tb" "Pice v,.nnl.
"Mr. iioitmann wan appointed and
Ihereaff r tiled bis oath t.r oilier
' C.Min i:'i "ii y-o..:'- I'e-Jr)
siiii! it ?. i?s ss a
"mji M , mm um m
I l
OUR ONE AIM
WHENEVER YOU DROP IN WE
WANT YOU TO FEEL AT HOME
HERE. NO MATTER WHO YOU
ARE OR WHAT THE SIZE OF
YOUR ACCOUNT, YOU WILL
LINESS. OUR AIM IS TO SERVE
FIND US READY TO SERVE
YOU IN A SPIRIT OF FRIEND
YOU SO WELL AND CHEER
FULLY THAT YOU WILL TELL
YOUR FRIENDS ABOUT THE
SERVICE YOU RECEIVE
L
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Htr
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First National Bank
Heppner, Oregon
"There's Mtee Real Satisfaction
says the Good Judge
Irfa little bi the Real To-;
bacco Chew, than you ever 1
got out of the ordinary kind.1 !
The good rich taste lasts so
long you don't need a fresh
chew nearly as often that's
why it costs you less to chew
this class of tobacco.
Any man who uses the Real i
Tobacco Chew will tell you
thut. ;
Put up in two styles
W-B CUT is a long fine-cut tobacco
RIGHT CUT is a short-cut tobacco
Fresh Pure Lard
We render fresh, pure lard three times a week and
have reduced the price to 25C A POUND
Order a Strictly First-Class, Heppner-made Product fl
Central Market
McNAMER & SORENSON, Props.
1 1