THE G AZKTTK-TIM KS, IIKITXKH, OHKGOX, TIHT'SKAY. FEB. 1C, 1922.
PAGE THIiKR
DE. F. E. FARRIOR
DENTIST
Office upstairs over PoitofBc
Heppner, Oregon
DES. VAUGHAN & GROVE
DENTISTS
Permanently located in the Odd
Fellows building, Rooms 4 and i.
Heppner, Oregon
A. D. McMURDO, M. P.
PHYSICIAN SURGEON
Office in Patterson Drug Store
Trained Nurse Assistant
Heppner, Oregon
C. 0. CHICK, M. D.
PHYSICIAN SURGEON
Trained Nurse Assistant
Office upstairs over Pout office
Heppner, Oregon
WOODSON & SWEEK
ATTORN EYS-AT-liAW
Office in Masonic 'Building
Heppner, Oregon
SAM E. VAN VACTOE
ATTORNEY-AT-LAW
First National Bank Building
Heppner, Oregon
S. E. N0XS0N
ATTORNEY-AT-LAW
Office In Court House
Heppner, Oregon -
Office Phone, Main (43
Residence Phone, Main 665
FRANCIS A. McMENAMIN
LAWYER
Roberts Building, Heppner Oro
F. H. ROBINSON
LAWYER
IONK, OREGON
EOY V. WHITEIS
Fire Insurance writer for best 014
Line Companies.
Heppner, Oregon
(v. .T RTAttlTHV
ELECTRICIAN
House Wiring a Specialty
Heppner, Oregon
rhone 872
E. E. MILLER
"The Old-Time Auctioneer"
He Sticks and Stays
Reasonable Rates for Sales
lone, Oregon
HEPPNER SANITARIUM
DR. J. FERRY CONDBR
Physlclan-ln-Chargs
OR. PaRII T. RICHARDS
Aaaoclats Physician
Traatmant of all sMasaaas. Isolatsd
wards for contagious dlaeaaaa.
KIRK INSUBAKCB
WATERS & ANDERSON
Successors to
0. C. Pallor c
Heppner
Orsgoa
TU MOORE HOSPITAL
HOW OPKJf TO TUB PlIBMO
For Surgical and Madical l'atlants.
ICattrc Nrw Kqulpmrnt. Large
Madera Surgery.
Ill. ('. ('. CRICK, M. D.
rhyalrlna and Surgjeoai
Plicae Mala sail
MATERNITY HOME
MBS. (1. C. AlKKIt, HBPrNBR.
I am praparad to take a limited
number of maternity cases at nay
home. Patleata prlvlleged to ekeaa
their owa phyalclaa.
Baat of attention and care aaaured.
Pkoaa sea
BEAMER & WILLIAMS
DRAY AND TRANSFER
Phone Main 872
Heppner Oregon
LEG AL NjOJTICES
NOTICI! FOR PUIILICATION.
ISOI.ATRD TRACT.
Publlo Land Bale.
DEPARTMENT OF THE INTERIOR,
U. 8. Land Ofllce at LnOrande, Oregon,
December 31, 1921. NOTICE la hereby
given that, as directed by the Commis
sioner of the deneral Land Office, un
der provisions of Sec. 2456, R. 8., pur
suant to the application of Jerm O'
Connor, of Hoppner, Oregon, Serial No.
021143, we will offer at publlo sale, to
the highest bidder, but at not leas than
13.25 per acre, at 10 o'olock A. M.,- on
the 23rd day of February, 1921, next,
at this office, the following tract of
land: NWUNHK. Section 6, Tp. 4 8., R.
28 B. W, M.
The sale will not be kept open, but
will be deolared closed when those
present at the hour named have ceaaed
blilillng. The person making the high
est bid will be required to Immediately
pay to tl,e Receiver the amount thereof.
Any peraona, claiming adversely the
above-described land are adviaed to nle
their clalma, or objectlona. on or before
the time designated for sale.
CARL N. HELM, Register.
J. H. PEARE. Receiver.
NOTICE FOR PUBLICATION.
ISOLATED TRACT.
Pablle Laa (ale.
DEPARTMENT OF THE INTERIOR.
U. 8. Land Ofllce at LaOrande, Oregon,
December il, 1921. NOTICE la hereby
given that, as directed by the Commie
aloner of the General Land Ofllce, un
der provialona of Bee. 1455, R- 8., pur'
auant to the application of Jerm O'
Connor, of Heppner, Oregon. Serial No.
021142, we will offer at public sale, to
the hlgheat bidder, but at not less than
$4.00 per acre, at 10 o'clock A. M., on
the 23rd day of February, 192, next,
at thla office, the following tract of
land: SEKSW14, Section 10, Tp. I 8., R.
28 E., W. M.
The sale will not be kept open, but
will be deolared cloaed when thoae
present at the hour named have ceaaed
bidding. The peraon making the high
est bid will be required to Immediately
pay to the Receiver the amount thereof.
Any peraona claiming adveraely the
above-described land are adviaed to file
their claims, or objections, on or before
the time designated for sale.
CARL N. HELM, Register.
J. H. PEARK. Receiver.
NOTICE TO CREDITORS.
Notice is hereby given that the un
derslgned haa been appointed by the
County Court of the State of Oregon
for Morrow County, Administrator w
the Estate of Bernard F. Doherty, da
ceased: and that all persona having
clalma againat the aald eatate muat
present the same, duly verified accord
Ing to law, to me at the ofllce of Attor
ney F. A. McMenamln, in Heppner, Ore
gon, within six montha from the date
of the first publication of this notice
cemher 29, 1921. Date of last publl
cation being January it, 1922.
JAMES O. DOHERTY,
Admnlatrator of the Estate of
Bernard F. Doherty, deceased.
NOTICE TO CREDITORS.
Notice Is hereby given that the un
derslgned has been appointed by the
County Court of the State of Oregon
for Morrow County, as Executrix of the
Last Will and Testament of Ora E. Ad-
kins, deceased.
All peraona having clalma againat the
estate of said Ora E. Adklna, deceased.
must present them to me properly ver
Iflcd as required' by laW, at the office
of Woodson ft Sweek, my attorneys, at
Heppner, Oregon, before the expiration
of six months from the date of first
publication of this notice.
Date of first publication, January 19,
1922. LAURA F. ADKIN3.
NOTICE TO CREDITORS.
In the County Court in and for Mor
row County, State of Oregon.
In the matter of the eatate of Peter
Carl Nelson, deceased.
Notice is hereby given that the un
derslgned Allen Thomson, haa been ap
pointed by aald Court, and has duly
qualified as administrator of the es
title of Peter Carl Nelson, deceased, and
that all peraona having any claim
against aald Peter Carl Nelson, de
ceased, or against his eatate, are here
by notified and required to present the
anme duly verified, to the undersigned.
Allen Thomson, aa auch administrator
of aald eatate, at hla residence on Route
numbered One, Echo, Oregon, within six
montha from the data of the first pub
llratlon of thla notice, to-wlt: within
six montha from the 26th day of Jan-
aary, 1922, er be forever barred.
ALLEN THOMSON,
Administrator of the estate of Peter
Carl Nelson, deceased.
I' J. Klrwin, Attorney for aald Ea
tate, Vancouver, Wash.
IN THE CIRCUIT COURT OF THE
STATE OF OREGON FOR THE
COUNTY OF MORROW.
E. L Harnett, Plaintiff.)
va. )
Zclla Anderson and)
George Anderson, her)
husband. May Smith),
and Earl Smlth, her)
husband, Jonnle Day,)
Frank I. Shurte, the un-)
known heire of the aald)grjjjjjQjjg
rrana i, snurie, ana;
also all other persons)
or parties unknown,)
claiming any right, tl-)
tie, estate, lien or In-)
terest In the real es-)
tate described In the)
complaint herein, )
Defendants.)
To the said May Smith and Earl
Smith, her husband, Jennie Day, Frank
I. Shurte, the unknown heirs of the
said Frank I, Shurte, and aiau all other
persona or parties unknown, claiming
any right, title, estate, lien or Intereat
In the real eatate described in the com
plaint herein, defendants.
IN THE NAME OF THE STATE OF
OREGON: You are hereby required to
appear and answer the complaint filed
against you In the above entitled suit
and Court on or before six weeks from
the date of the first publication of thla
summons, and If you fall so to appear
and answer, for want thereof the plain
tiff will apply to the Court for the re
lief prayed for In his complaint, to-wlt:
1st. That the defendants, and each
of them, be required to set forth the
nature of their claims In and to the
Southwest quarter of Section 25 in
Tonshlp 2 North Range 23 East of the
Willamette Meridian in the County of
Morrow and State of Oregon.
2nd. That the defendants, and each
of them, have no right, title, eatate.
lien or Interest in or to said premises.
3rd. That the defendants, and each
of them, be forever enjoined and barred
from asserting any claim whatever lu
or to said premises adverse to the
plaintiff and for such other and further
relief as to this Honorable Court may
seem meet and Just:
This summons is served upon you by
publication thereof In The Oaiette-
Tlmes, a newspaper of general circula
tion published within the County of
Morrow and State of Oregon, once a
week for six consecutive weeks pur
suant to an order of the Honorable Wm.
T. Campbell, Judge of the County Court
of Morrow County, Oregon, made and
dated on the 16th dny of January, 1922.
Date of first publication, January 19,
1922.
Date of last publication, March i,
1922.
F. A. McMENAMIN and A. J. FRITZ,
Attorneys for the Plaintiff.
Poatofllce Address, Arlington, Oregon,
NOTICE TO CREDITORS.
Notice is hereby given that the un
dersigned has beon appolntetd by the
County Court of the State of Oregon for
Morrow County, Executrix of the Last
Will and Testament of George A, Stev
onson, deceased. All persons having
olaims against said estate must pre
sent them to me duly verified as re
quired by law, at the office of Wood
son A Sweek In Heppner, Oregon, my
attorneya before the expiration of six
montha from the date of flrat publica
tion of thla notice.
Date of Drat publication January 24,
1922.
ELSIE ANN STEVENSON,
Executrix.
NOTICE FOR PUBLICATION.
Department of the Interior, U. 8. Land
Office at The Dalles, Oregon, Jan. 21,
1922.
NOTICE Is hereby given that William
L. Lowen of Hardman, Oregon, who, on
August 14, 1 91 fi, made Homestead Entry
01631 and on September 13, 1919, Ad.
H. E. No. 01718, for WV SW14, Bee, 17,
E4 KEU, NW14 BE, WVi NEK. NEK
SWIi, Sec 18, NEK NE, Sec. 19, NK
NWK and 8EK NWK, Sec. 20, Town
ship t South, Range 28 East, Wlllam
ctte Meridian, has filed notice of Inten
tion to make three-year Proof, to es
tablish claim to the land above de
scribed, before J. A. Waters, United
States Commissioner, at Heppner, Ore
gon, on the 17th day of March, 1922.
Claimant names as witnesses:
Wright Sating, Holley Leather M.
Z. BIddle, W. P. Prophet, all of Hard-
man, Oregon.
J. W. DONNELLY, Register,
NOTICE OF FINAL SETTLEMENT,
Notice Is hereby given that the un
dersigned haa filed his account as ad
mlnistrator de bonis non of the estate
of Charles Wallace deceased, and that
the County Court of the State of Ore
gon for Morrow County has appointed
Monday, the 6th day of March, 1922, at
the hour of 10 o'clock In the forenoon
of said day, as the time, and the Coun
ty Court room In the Court House at
Heppner, Oregon, aa the place, of hear
ing and aettlement of aaid final account
Objections to said final account must
be filed on or before said date.
L. W. BRIGGS,
Administrator de bonla non.
Political Announcements
For Commissioner.
I hereby announce myself as a
candidate for the nomination to the
office of County Commissioner, sub
ject to the will of the Republicans of
Morrow County, to be expressed at
the Primaries in May, 1922.
G. A. Bleakman, Hardman, Ore.
Paid Advertisement.
For Representative.
I hereby announce myself as a
candidate for the nomination to the
office of joint representative for
Morrow and Umatila counties in the
Oregon Legislature, subject to the
will of the Republicans of the two
counties, to be expressed at the Pri
maries in May, 1922.
J. Perry Conder, Heppner, Ore.
Paid Advertisement.
For Representative.
I hereby announce myself as a
candidate for the office of Joint Rep
resentative of Umatilla and Morrow
counties, on the Republican ticket.
If elected I promise to faithfully and
honestly perform the duties of the
office, working at all time for the best
interests of the people of this district
and the state of Oregon.
E. M. Hulden.
Paid Advertisement.
For Joint Representative.
I hereby announce my candidacy
on the Republican ticket for Joint
Representative of the District of Mor
row and Umatilla Counties in the
May primaries. I have lived in Uma
tilla county 24 years and own prop
erty in both counties. I was a mem
ber of the 1919, or War Sesson, and
the specal session of 1920 of the Ore
gon Legislature and otherwise have
devoted much time to public matters.
I have no platform, except to offer
the best judgment I have and to pur
sue a conservative and economic
course. I believe in applying strict
business methods to public matters.
When we can pay for public develop
ment we should have betterments,
but when taxes grow burdensome we
must be content with the old ways un
til we can do better. Just now taxes
must be trimmed wherever possible
and no new appropriations made;
and the pressing need of the farmer
and stockman must be the main issue
in law making and in the sphere of
public influence.
E. P. Dodd, Hermiston, Ore.
Paid Advertisement.
WANTED Man or woman to es
tablish permanent business distrib
uting our products. Pays up to $10
per day to the right party. Write
Kleen Zo Eze Co., 207 McKay Bldg.,
Portland, Ore.
WHEAT RANCH WANTED I
want a big wheat ranch in this coun
try and will trade two fine ranch
properties in the Umpqua Valley
near Roseburg in as full or part pay
ment. I have 841 acres, well im
proved. What have you to offer?
Address full information to A. T.
Lawrence, Roseburg, Oregon. 4t.
A Portrait Free
In order to be doing something
during these dull times, we will make
you a 14x20 oval convex $5.00 por
trait FREE. We want you to show
it to your friends and advertise our
work. All we ask of yousend us
95c to pay for postage and boxing
and we will send the portrait prepaid,
free. Mail your photos, with 95c.
Give us a trial. No frame catch-
buy your frame where you please.
We copy anything and everything.
Money back if not pleased.
PALM ART CO.,
Hastings, Neb.
TAX EXEUPT SECURITIES
HE TO INDUSTRIES
AHHIOHRi
Washington, Feb. 13. Hearings
before the house ways and means
committee on the constitutional
amendment proposed by Representa- j Er
tive McFadden to make state and
municipal bonds subject to taxation jEE
have closed. The hearings were at-
tended by farmers, bankers, labor ,
representatives, representatives of :
public utilities, treasury officials andjES
others.' It appeared to be almost j
the unanimous opinion that future
issues of such securities must be
subject to taxation. Otherwise all
federal sources of revenue will dry
up, business and industry will suffer
acutely and practically the entire
burden of public taxation will be
shifted to incomes from labor and
to real estate.
Conservative estimates place the
amount of outstanding tax exempt
securities at $10,000,000,000. Many
reliable authorities say the amount
is double this. New tax exempt se
curities in the sum of $1,000,000
were issued in 1921.
Evils of Tax Exempt Securities.
The evils of tax exempt securities
issued by states, counties and muni
cipalities are many. They may be
briefly set forth as follows:
1st: The exemption of such prop
erty from taxation shifts the burden
of all taxation to real estate and to
incomes from other sources, mostly
income from labor.
2d: The ease with which these
securities can be issued and market
ed is a constant and irresistable
temptation for extravagance upon the
part of municipal, county and state
authorities.
3d: The fact that capital can in
vest in such securities and obtain
a tax-free income of from three to
five per cent prevents its being in
vested in industries, commerce, pub- j
lie utilities and other enterprises, the
income from which is taxed.
4th: It is drying up the natural
and legitimate sources of federal re
venue and compelling the congress
to devise other forms of taxation,
which are irritating to say the least,
and odious and burdensome in many
instances.
It is inevitable that if the issu
ance of tax-free securities by states,
counties and municipalities continues
the congress must begin to levy taxes
upon occupations and upon the con
sumption of necessities, such as a
tax on coffee, sugar and salt, in or
der to obtain enough revenue to meet
the legitimate requirements of the
United States government.
Data presented to the house com
mittee by treasury officials and tax
experts shows that even under pre
sent conditions the federal treasury
is losing $300,000,000 taxes a year
by the diversion of capital into tax
exempt securities.
Penalizing Farmer Both Ways.
Another evil resulting from ex
empting the income from such se
curities, thereby inviting capital to
invest in them, is to push the interest
rate up on all other sorts of securit
ies, such as mortgages on land and
bonds issued by public corporations.
Statisticians showed the house com
mittee on ways and means that farm
mortgages of the country aggregate
about $415,000,000, or approximate
ly 5 cer cent. The income from
farm mortgages is taxable. The in
come from tax-exempt securities is
sued by states and cities is non-taxable.
As a result farm mortgages
must pay the holder from 8 per cent
up in order to enable him, after he
has paid his taxes, to have a net in
come equal to what he would have
were he to invest in tax-exempt se
curities. In this way the farmer is
being doubly penalized by the exis
tence of tax-exempt bonds. He is
being penalized by having a heavier
tax levied on his land, in order to
meet the expenses of government,
and again by having to pay a higher
interest rate than he otherwise would
were not farm mortgages compelled
to compete with tax-exempt state and
city bonds.
Practically every farm organiza
tion was represented at the hearing
and, without exception, they went on
record in favor of stopping the is
suance of tax-exempt securities. The
recent farm conference also went on
record against further exemption of
income from securities issued by
states and municipalities.
Homey Philosophy or 1922.
If we lived in a garden of flowers
and spent our time trying to make
the rose bushes grow nothin but
thorns, encouraging the bugs an' bee
tles to eat up everythin' in sight 'till
the place was like a weed bed every
body'd think we were crazy, would
n't they. But we don't do that. We
try to forget the horns. We spray
an' turn up the ground, and we fertil
ize the shivering little weak fellows
that look sickly until we have some
thing fine an' strong an' sweet to look
at and enjoy. How is it we don't do
this in the garden of life? Why don't
we forget all about the thorns In the
cranks an' "good for nothin's" and
cultivate the glory of God that's in
everyone of them? What a fine world
we'd have if we only treated humans
like we treat potatoes.
For Sale A country home light
ing plant; 1000-watt. See Starkey.
diiiiiiiiiiiiiiilllilliiia
No Matter What the Job May Be, Always
Think of the j
Tum-A-Lum Lumber Co.
For the Be& 1
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("HEN we sup
ply you with
materials for
M building you
get more than lime, ce
ment, lumber, nails and
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benefit of our building
experience, if you will
permit us to serve you.
No matter if it is only
a bundle of shingles or
a few pounds of cement,
we want you to let us
help you with your
plans.
This is the season of
the year when all build
ing plans and re-arrangement
of your farm
facilities should be put
through to completion.
Spring crops and spring
home building will soon
be bidding, then it will
be too late to start even
small building jobs.
EE WE ARE CHOKE FULL
i Tum - A -
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Designers and Materialers of Homes and Farm Buildings.
HEPPNER LEXINGTON
The
And
Duildintb
aT
OF GOOD SUGGESTIONS
"Plan your work and work your plan" m
Lum Lumber Co. i
"Rush Hours"
In all lines of business patronage is irregu
lar. Street cars, stores, banks and restau
rants have their "rush hours" . when some
delays in service are unavoidable. The
public, with the situation before its eyes,
good naturedly accepts a degree of incon
venience. There are "rush hours" in a telephone
exchange. With business service the
"loads" of telephone traffic are determined
by commercial activities, banking hours,
etc the "load" of the residence telephone
varies with household and social needs.
The demands upon the telephone oper
ator and a complicated mechanical equip
ment cannot be seen, but telephone traffic
varies in every hour of every day accord
ing to the individual desires of thousands
of patrons.
If there should be at times a delay in
answering your call, remember that trained
young women with nimble fingers are do
ing their best to serve you, and that at the
moment there may be a "rush" of telephone
traffic.
The exercise of patience and considera
tion will mean better service.
Pacific Telephone
Telegraph Company
HE recogni
tion that spe
cific material
for specific
jobs is essential, wheth
er it be stucco for a
home, hardwood for
cribbing, or white pine
for pig shelters, permits
us to make helpful sug
gestions which will save
you many dollars.
And we are well
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will not be forced to
take substitutes from
this yard.
LUMBER
SASHES
SHINGLES
LIME
BUILDING
, PAPERS
SAND
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FOR SPRING BUILDING. EE
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kf H1