THE GAZETTE-TIMES, HEPPNER. ORE., THURSDAY, MAY 20. 1915
PAGE THREE
White Star Flour
A
Home Product
Made From Morrow County's
Finest Bluestem Wheat
HEPPNER MILLING
COMPANY
SIEIUST1LK
OF INTEREST
People's Cash Market
Phone Main 73
All kinds of Fresh and Cured Meats, Poultry, Lard
We pay highest cash prices paid for Stock, Hides and
Pelts.
HENRY SCHWARZ, Proprietor
THE
FIRST NATIONAL BANK
OF HEPPNER
We Invite Your Banking Business
We pay four per cent, on funds left with us in the form
of a Time Certificate, for either six months or a year.
We also pay four per cent, on Savings Accounts.
We rent safety deposit boxes by the year at reasonable
rates.
Information cheerfully furnished regarding the above.
THE
First National Bank
OF HEPPNER
FLOWERS FOR ALL OCCASIONS !
FUNERAL DESIGNS OUR SPECIALTY
The Jewell Green Houses j
THE DALLES, OREGON Phone B. 2721
l"H"t"Httt 1 1 ttt t $
t
THE
ELKHORN RESTAURANT
BEN YEN, Prop.
Newly Renovated. Under New Management.
"Satisfactory Service"
is our motto and our best efforts will always be put
forth to maintain this standard.
Popular prices. Your patronage respectfully invited
Ldvertising Will Pay You If You Use The G.-T.
April wheat shipments from Port
land totalled 916,915 bushels.
Silverton would improve Church
street with concrete.
Bandon has sold $14,000 bonds for
new schoolhouse.
Forest Grove will Improve streets
with macadam at 1 to $1.50 per
foot.
Linn and Lane counties will
build a $60,000 bridge at Harrisburg.
Independence Valley and Siletz
railroad will expend $300,000 on ex
tension. To supply meters to all Portland
water users calls for the expenditure
of $1,000,000.
Regulations of jitneys proceed
along three lines: A montlily license,
a surety bond to protect passengers
against accidents, ana a designated
route of travel.
A $20,000 fish ladder at Oregon
City that kills all the salmon instead
of leting them come over the falls
Is an example of the state doing
things.
Itoseburg Engineer for Kendall
Bros, designing $500,000 sawmill.
At Eugene two rooms and a fur
nace have been ordered added to the
new high school.
A new St. Helens Hall is to rise on
site of burned buildings at Portland.
The new cannery at The Dalles is
to be ready by June 10th.
Portland municipal wood yard
finds itself with 10,000 cords of wood
on hand that competes with farmers
and wood dealers.
C. D. Lampson, of Gold Beach, will
build a 30-room hotel at Brookings.
A game warden closed the Barry
crab cannery at Empire on a techni
cality. More laws and officials, the
less industries and higher taxes.
The contract for building the new
Congregational church at Condon has
been let to Everett Logan for 2750.
Mr. U'Ren is forcing another single
tax campaign and says the four elec
tions on this subject have settled
nothing. He will have four more.
Raising deer for the Portland
market is a new Douglas county in
dustry. Inman mine, Curry county, made
clean-up of $15,000 in gold for the
winter's run.
John Roesch of La Grande plans to
puild a $20,000 hotel at Union.
Oregon Voter: Physical valuation
of railroads as a basis for rate-making
is costing the government $15,
000,000 and the railroads $35,000,
000, according to Senator Weeks.
About the time this money is spent
the valuations will be stale and some
bright mind will discover that phy
sical valuation really isn't the right
basis for figuring rates. The whole
performance is simply $50,000,000
added to the high cost of government
by well-meaning men who itch to
regulate.
The Congregational church at
Eugene made 250 per cent profit on
a 50c. dinner.
M. S. Corrignll Buys Car.
Before leaving town last Friday,
M. S. Corrigall, president of the First
National Bank of Heppner, and a
prominent Butter creek farmer and
stockman, drove around in front of
Vaughn & Sons and left his order,
with check accompanying, for a new
model Case "30." This is the second
car of this model disposed of to local
parties, Hugh Currin having recently
purchased a new Case.
Horn From Monument.
J. S. Turner arrived from Monu
ment on Sunday with 100 hogs which
he sold to R. A. Thompson of this city
for a good price. The hogs arrived
in fairly good condition, after being
on the road six days. Mr. Turner
took the hogs to Portland Tuesday.
Mr. Turner reports conditions excel
lent in the Monument country and
says that crops will make a good
yield, having received an abundance
of moisture in the past two weeks.
First Wool From Spray.
Clarence Robinson and Bud For
rest arrived the last of the week with
the first wool from Wheeler county,
bringing over a part of the W. B.
Potter clip. Mr. Robinson states
that all the wool of that section will
come to Heppner this season as in
the past. Roads, according to his
statement, are not in good condition
at this time, due to heavy rains, but
he believes they will be much better
in a few wekks. He reports lots of
rain in the Spray section.
To the War Veterans.
It Is requested by the commander
of Rawlins Post, G. A. R. that all the
war veterans of Heppner, including
the W. R. C, meet at the I. O. O. F.
hall on Sunday morning next at 10
o'clock sharp, to be in readiness for
the memorial services at the Christ
ian church at 11. This invitation is
to the veterans of the Spanish-American
war, of which there is quite a
number in and about Heppner.
Frank S. Glover, of Portland, rep
resenting the Fire Association of
Philadelphia, as its special agent of
the Pacific coast department, made
Heppner an official visit on Saturday.
He placed an agency of his company
in this city with W. W. Smead.
Olln Hayes returned to Heppner
last week after an absence of several
days, during which time he visited
through Sherman county, He says
crops are looking good over there.
Olln has accepted a job in The Dalles
and will soon begin his duties at that
place.
CHANGES PROBABLE IN
ME TAX LAW
Washington, D. C. May '0 Be
cause of imperfections in the income
tax law, numerous amendments will
be recommended to the next Con
gress by the Treasury Department.
Official experts are quietly at work
on this statute, preparing a report on
the crudities it contains and outlin
ing proper legislative action to cor
rect them. The law is honeycombed
with errors.
A striking illustration of this
thread of weakness that runs through
the whole gamut of Democratic legis
lation occurs in one of the most vital
provisions of the income tax law. It
relates to deductions that shall be al
lowed in computing gross income a
basic element in this system of taxa
tion. Paragraph B of the law states that
"in computing income for the pur
pose of the normal tax there shall be
allowed as deductions" among other
things "losses actually sustained dur
ing the year incurred IN TRADE"
etc. What is the meaning of the
words "in trade?" The courts must
decide. .
The phrase is capable of an in
finite variety of interpretations. As
construed by the Treasury Depart
ment, deductions from gross income
for losses "in trade" can be made on
ly in connection with "that which oc
cupies and engages the time, atten
tion, and labor of anyone for the pur
pose of livelihood, profit or improve
ment; that which is his personal con
cern or interest, employment, occu
pation, but it is not necessary that
it should be his sole occupation or
employment."
For instance, it is said that if a
grocer has invested in real estate, in
making his income tax return any
real estate profit must be added to
gross income but losses from real es
tate investment must not be deducted
from gross income.
From every part of the country
bitter complaints have been made
against this ruling, and the question
is to be taken to the courts for final
adjudication. Whether the ruling is
right or wrong, it is the uncertainty
of the statute that reflects upon the
intelligence of the political party re
sponsible for it.
Nothing but heedlessness could
have permitted it. The tax payer
bears the burden of the blunder, for
it is a maxim in governmental affairs
that every doubt in a law is resolved
in favor of the government by the ad
ministrative officers.
Errors in the income tax law are
too numerous to mention in detail.
Witness the fact that in the first few
weeks of its operation thousands of
applications for refund were made.
One of these has just been allowed,
and is a fine example of the law's un
certainty.
The Department refunded to one
man who had paid $500 as income
tax all but $12 of that amount. He
had had the help of a revenue officer
in making his return, yet so Indefinite
was the law that for fear of violation
he paid the government $500 instead
of $12.
Examination of the Department de
cisions on the income tax law shows
a mass of contradictory rulings. Over
and over again opinions were re
versed and rereversed, because the
terms of the law did not admit of
clear interpretation.
Every day additional evidence is
found that adds to the long list of
legislative blunders committed by the
Democratic administration. Future
Congresses and the courts must cor
rect the mistakes, and meanwhile the
people must pay for them.
JUST RECEIVED
by
Gilliam & Bisbee
A carload of FAIRBANKS &
MORSE Gasoline Engines
direct from the factory
At Greatly Reduced Prices
At least 25 per cent un
der last year's prices
We are fully equipped for installing
Deep Well Pumps and
Irrigation Systems
of all kinds, and guarantee all work to
give satisfaction
When you want water
get our prices before closing a deal
Rapid Transit Down Monument Hill.
N. S. Whetstone and wife returned
Sunday evening from their Grant
county ranch in Fox Valley. Mr.
Whetstone is narrating his thrilling
ride down the Monument grade in his
Ford car. The trouble began when
the car struck a stump in the road.
The jar was sufficient to throw Mrs.
Whetstone from the car, badly lacer
ating her upper lip, and the Ford re
ceived a sprained front axlo, as well
as having the cranking shaft put out
of comission. Being unable to start
the engine, a push again started the
machine down the hill. After over
taking an immigrant wagon and hurl
ing a young heifer tied at the rear
of the wagon, from the middle of the
road, the Ford reached Mounment at
the bottom of the hill in safety. The
Impact of the car with the heifer
smashed both lights of the machine,
and she presented a rather sorry ap
pearance but was soon put to rights
and the trip on to Fox made without
further mishap. Mrs. Whetstone is
recovering rapidly from her hurts
and the cut on her lip has about en
tirely healed.
Traveling Auditor Here.
Harold A. Wilkins, traveling audi
tor of the State Industrial Commis
sion, spent Tuesday in Heppner on
official business. This is Mr. Wilkins'
first visit to this city since taking up
his duties a few days ago. He is a
cousin of J. L. Wilkins, the proprie
tor of the Palace Hotel.
DON'T RAISE WEEDS ON YOUR
SUMMERFALLOW!
ffff
USE A
Jones Weeder
'Made in Morrow County'
(Patented Dec. 16, 1913.)
Summerfallowing is being done earlier this year than common.
Weeds will come earlier and there will be more of them. Get after
them early before they ruin your Summerfallow. The JOXES
WEEDER is the best and most speedy weeder ever built for that
purpose. Built in sections like a harrow; each section cuts five
feet and you can use as many sections as you want. The knives
have a slope of 60 degrees and will not choke under normal con
ditions. This weeder has been tried out on the same field with other
weeders and has done more satisfactory work. The JONES WEED
EK has been fully tested. Ask a farmer who useg one. For further
particulars, prices, etc., write
C. E. JONES,
Heppner, Oregon.
CITY MEAT MARKET
J. FRANK HALL, Prop.
Best in the line of meats handled at the lowest possible prices.
FINEST HOME-MADE LARD AND FRESH AND CURED
MEATS.
See Me Before You Sell Your Fat Stock.
HEPPNER WOOD YARD
E. E. BEEMAN, Prop.
Dealer In
Wood and Coal
Leave orders with Slocum Drug Co. or phone Main 60.
Choice Flour, Feeds, Wood, Coal and
Posts, for Sale by
HEPPNER FARMERS' UNION
WAREHOUSE CO.
Handle Wheat and Wool. Highest
Price Paid for Hides and Pelts.
FUNERAL SUPPLIES
MODERN EQUIPMENT
PAINSTAKING SERVICE
CASE FURNITURE COMPANY