T&ge Four
THE GAZETTE-TIMES, HE1'
iEOON, I t
AY, NOVEMBER 22, 1917
A
Ji IN JLLi X.
YOU'LL NEVER FORGET
The great Chalmers engine, now featuring the cur
rent Chalmers car, arrived at a rare time in history.
Wim war on, and gasoline in use now as never
befcre, there has been one Result evident probably to
most every man that drives a car the rapid decline in
.the grade of gasoline. .
Engineers neverexpect to see a high-grade gas again.
In the face of this condition now comes the great
Chalmers engine, which makes high power out of low
grade gas.
It makes "one drop of gas now do the work of two."
It makes gasoline work as gasoline has neverworked
in an automobile engine before.
By means of an ingenious device known as a hot
spot," the gas, after leaving the carburetor, is warmed
up (but not overheated) just before it enters the intake
manifold.
Then by means of another ingenious device known
as a "ram's-horn" manifold, it is skillfully passed on to
the engine combustion chamber.
The secret here is in what are known as "easy air
bends."
The result is that at the time when the gas is
touched off by the spark plug it is "cracked up" into a
perfect vapor for 100 results.
This device in particular is one of the most notable
achievements in automobile engineering in many years.
Not only do these improvements on the engine
create more power out of less gas, but they also make
possible a quick starting engine on a cold day.
When you step on the starter button in a current
Chalmers, you get results right off. And your engine
begins to run with midsummer smoothnessno miss
ing cylinders no spitting no hesitating no backfire.
So noteworthy is this great Chalmers engine that
one is tempted to overlook other notable improve
ments and perfections in the current Chalmers.
They are numberless, and once evident to the eye
of a wise buyer, they win him.
To miss seeing the current Chalmers at our show-
rooms is to miss the most recent and most talked-of
car of the day.
TOURING CAR, 7-PASSENGER $1450 TOURING SEDAN . . . $1850 TOWN CAR LANDAULET $3035
TOURING CAR, 5-PASSENGER $1365 CABRIOLET, 3-PASSENGER $1625 LIMOUSINE, 7-PASSENGER $25
STANDARD ROADSTER - $1365 TOWN CAR, 7-PASSENGER $2925 LIMOUSINE LANDAULET $3023
ALL PRICES F. O. B. DETROIT SUBJECT TO CHANGE WITHOUT NOTICE
Vaughn & Sons
Agents, Heppner, Ore.
1? TJ TI IT. M "P
N xil JL JL N Jli
REPORT OF GRAND ALL &
ROBERTS ON AUDIT OF
SHERIFF'S BOOKS.
The following is the general report
of Messrs. Crandall & Roberts, Cer
tified Public Accountants, on th.
audit of the books of Sheriff George
McDucee, just completed, and Is pub
lished by order of the County Court:
To the Honorable County Court of
the County of Morrow,
Heppner, Oregon.
Gentlemen:
We have made an audit of the Tax
Rolls of 1S09, 1910, 1911, 1911.
1913, 1914, 1915 and 1916, as per
taining to the collections on same,
from January 1, 1917, and on ac
count of the rarious rumors now rife
through your county, we have con
cluded to make this special report as
or November 1, 1917, instead of Jan
uary 1. 1918. : ; ,
As our recommendations pertain
ing to handling cash collections had
not been entirely followed and owing
to the many errors creeping in the
keeping of the Collection Register in
consequence, it has taken consider
able extra time to obtain final results.
On the statement of the 1910 tax
roll you will see a credit of $1.57 due
Mr. McDuffee. This discrepancy oc
curred when in settling for the
amount shown on our report as being
on hand at our last report the amount
previously accounted for on August
23, 1916, was included, making an
over payment of $245.90. The col
lection during this last period for
which we report herewith, amounted
to only $244.33 leaving an over pay
ment to County Treasurer of $1.57.
On the statement of 1916 Tax Roll,
you will note a credit to Mr. McDuffee
of $1,190.39. This discrepancy oc
curred when through clerical errors
several cash payments were entered
twice In Collection Register. These
items were the cause of the apparent
shortage of cash when settlement was
to have been made for all collections
on delinquent Rolls.
We have found, after adjusting
these discrepancies with many others,
that the amount of Cash in the va
rious banks with moneys in the safe
are sufficient to balance the amount
due the County.
There has been a daily cash bal
ance sheet prepared and the use of
tliia in the future, with the improve
ment suggested for using the cash
collection slips, will prevent the em
barrassing situation produced by the
methods used in the past. The lack
of daily balance sheets, however, is
a prevailing trait of most Sheriff's
collecting departments all over the
State.
We have made pencil entries of
payments on the 1916 Tax Roll as
memorandums only and these should
all be corrected by entry In ink.
The payments on the 1915 Taxes
have' not been entered on that Tax
Roll. This should be done as the roll
Is the only record really recognized
as legal, the 'receipts being auxiliary
only.
There are a good many entries to
be made on the original tax rolls for
various years to complete the records
as to disposition on delinquent taxes.
There has been many Certificates of
Delinquency issued to Morrow County
as well as to individuals and all have
not been entered on the rolls.
We have not adjusted the errors
that have been made in segregating
the funds in collections of special
taxes. We will attend to this at the
close of our audit at the first of the
year.
We have prepared statements cov
ering all the points in the accounting
of the foregoing mentioned rolls and
furnish the same herewith, in which
we have set forth the various items
that you may be interested in.
Yours very respectfully,
CRANDALL & ROBERTS,
By Max Crandall.
Dated, Heppner, Oregon, November
21, 191.7.
MORGAN NEWS NOTES.
Fred Ely made a business trip to
the Valley this week.
A number of people of Morgan at
tended the sale at Pete Benson's last
Saturday.
A literary society has been organ
ized in Morgan. Their next meeting
will be held December 7 at the school
house. Everybody Is invited to come.
The people of Morgan have or
ganized a "Singing Bee" and meet at
different places every Sunday eve
ning. They will meet at Earl Mor
gan's next Sunday. All are invited
to come and help sing.
Do not forget the basket social
at the school house Friday night, No
vember 23. A fine patriotic program
is being prepared by the children.
The proceeds will be used in buying
some articles for the school.
Mothers' Day In The Fifth Grade,
By request of Miss Baker, teacher
of the fifth-grade, we are pleased to
announce that Frjday (tomorrow) Is
Mothers' Day in her department. The
pupils, with the co-operation of their
teacher have arranged a nice program
of entertainment. They have pre
pared a luncheon which will be
served at noon, and they are very
anxious' that the mother of each
child shall be present at this hour,
It Is the desire of the teacher that she
may be able in this manner to get ac
quainted with the parents, and thuS
be able to gain their cooperation in
the advancement of her work. Moth
ers, you owe It to your children to
take tli's much interest In their work
at school. Take time to visit the fifth
gradi morrow.
Mules Wanted Mules
will be at the PALACE HOTEL, HEPPNER, OR.,
to buy all kinds of mules from 4 to 12 yean old, from
15 hands high up. Broke or unbroke. Will buy
some smaller mules for the south. If you haveany
for sale call or write me care the above hotel and I
will come out to see them.
W. H. KIME
Upbuilding Industry
JT is the policy of the Farmers & Stockgrowers
National Bank to fit in with and lend co-operation
wherever and whenever it is consistent
with good business and safe banking to do so. To
farmers and stockgrowers particularly, we believe
such a financial connection will appeal.
No matter the size of that
account we shall appre
ciate it.
FARMERS & STOCKGROWERS
NATIONAL BANK
Heppner Oregon
Patronize Home Industry
We compete with any first-class tailoring house in Portland
both in material and workmanship.
ORDER YOUR SUIT NOW!
Our Fall and Winter stock has just arrived. Come in and
get your pick early.
Louis Pearson
MERCHANT TAILOR
Tash & Akers
Successors to
VAUGHN & SONS
Dealers in
General Hardware
Plumbing a Specialty
We have secured the services of a professional
plumber and will be in a position to give
you satisfaction in all lines of
plumbing work.
Shelf Hardware, Stoves, Tinware
Congress meets the first Monday In
December and is understood to have
slated bills for relief along lines of
increased oil production and for leas
ing on more favorable terms the un
used waterpowers and power sites to
Induce develpment of power.
Bend Tralnloads of sheep are go
ing to eastern markets. Feed is
short and sales are being made to
prevent losses by starvation.