The gazette-times. (Heppner, Or.) 1912-1925, August 17, 1922, Image 3

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The gazette-times., August 17, 1922, Page PAGE THREE, Image 3

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Newspaper Page TextI PROFESSIONAL JCARDS j j DR. F. E. FARRIOR DENTIST Office Upatairs Over Poatofflce Hrppnar, Oregon DR. R. Z. GROVE DENTIST Sutraamr t Dr. R. J. Vaughen Permanently located in the Odd Fel lowi Building, Roomi 4 and t Heppner,' Oregon DiSCUSSlOri OF PI POSED TAX BIS THE GAZETTE-TIMES, IIEPPNER. OREGON, THURSDAY, AUGUST IT, 1022. 015 III EEEB 1ST ESI LABOR? A. D. McMURDO, M. D. PHYSICIAN SURGEON Office In Masonie Building Trained Nurne Assistant Happner. Oregon By Former Aihii Henry E. Reed in The Spectator. Every two years Oregon liti up and wonders what the initiative power re served by the people will inspire in the way of legislation, constitutional? and statutory. The business depression in 1921. together with the heavy load of taxes, federal, state, and local, direct and indirect, made it certain that the tax reformers would be busy with their remedies this year. The early months saw tax reduction clubs and similar or- eanixation meeting in local and state assemblies, listening to speeches, pass- nc resolutions, and proposing all sorts of measures to lower and equalise taxes. while, it looked as if there would be a flood of tax matters, some of them very radical In tone, for the November allot. But when July a, the last day for perfecting Initiative legislation, roll- around, It was seen that only tnree mportant taxation proposals had qual- fied for the general election. sir. Spences classification bill, and Mr. Church's bill aimed at banks and public service companies, either did not get tarted. or were not sufficiently signed by interested electors. While it is doubtful if these bills, had they passed, would have stood the test of the courts, C.C. CHICK, M.D. PHYSICIAN SURGEON Offioe Upstairs Over Poatofflce T rained Narae Asalataat Heppner, Oregon WOODSON & SWEEK ATTORNEYS-AT-LAW Offices in First National Bank Bldg. Heppner, Oregon dissolved and held for naught, and that nlalntiff ba granted an absolute divorce from said defendant, and ths plaintiff ill take judgment against you there for, and for such other and further re lief as to hte conn may seem equuauie. That this summons is published in the Gasette-Times for six successive and consecutive weeks, being in seven suc cessive and consecutive weekly publica tions thereof, commencing with the is sue of July 20th, 1922, and ending with the issue of August 81st, 1822, pursuant to the direction of an order made op the 8th day of July, A. D, 1922, by the Honorable D. R. Parker, Judge of the above entitled court. P. A. McMENAMIN, Attorney for Plaintiff. . Post office address: Heppner, Oregon. Date of first publication July 20, 1922. Date of last publication Aug. 81, mat, Van Vactor & Butler ATTORNEYS-AT-LAW Suite 805 First National Bank Building THE DALLES, ORB. S. E. NOTSON ATTORNEY.AT-LAW Office in Court House Heppner, Oregon OAee Phone, Mala M Keaidence Phone, Mala MS Francis A. McMenamin LAWYER Gilman Building, Heppner, Oregon F. H. ROBINSON LAWYER IONE, OREGON ROY V. WHITEIS Fire Insurance Writer for Best Old Line Companies Heppner, Oregon E. J. STARKEY ELECTRICIAN HOUSE WIRING A SPECIALTY Heppner, Oregon Phone 872 Heppner Sanitarium DR. J. PERRY CONDER, Phjslclan-ln-Charge Treatment of all diseases. Isolated wards for contagious diseases. IN THE COUNTY COURT OK THE STATE OF OREGON FOR THE COUNTY OF MORROW. In the Matter of the Estate) of ) CITATION. Charles B. Sperry, ) Deceased.) To Harlev D. Sperry: IN THE NAME OF THE STATE ur OREGON, yon are hereby cited and re. quired to appear before the uouniy Court of the State of Oregon for Morrow Countv. in the County Court room, at the Court House, In the City of Heppner, Morrow County. Oregon, on Monday, th 2nd day of October, 1922, at the hour of 10:00 o clock in tne iorenoon oi saia uay to show cause, if any exist, why an orde of sale should not be made as prayed for In a petition filed and presented herein by C. R. Guntel, administrator de bonis non of the estate of Charles B. Sperry, deceased, praying for an order authorising and empowering said ao ministrator de bonis non to sell certain real nronertv of said estate of said de ceased, to pay the cost and expenses of administration of said estate, ana ine claims unsatisfied against the said es tate, which said property is fully dea cribed in said petition and as follow to-wit; Lot six (6) in Block three (3) In the City of lone, Morrow County, Oregon, Lot three (3) in Block four (4) in Sperry's Second Addition to lone, Morrow County, Oregon. Lots fifteen (16) and sixteen (16) in Block seven (7) in Sperry's Sec ond Addition to lone, Morrow Coun ty, Oregon, willingly pay out in income taxes 27'-, per cent on its excess income above $15. U'JO? Instead of creating a reservoir from which funds for public purpo.es may be drawn, the "grange" bill will tend to dry up the reservoir we now have. Odd Idea of Fair Taxes. The "grange's idea of measuring tax- paying ability, aa reflected by net in income is sadly warped in its bill. One who haa $2000 of net income is suppos ed to possess something more than twice the tax-paving ability of one with aluHJO of net income; and so on along the as- Secretary Davis I? Afraid of Such Condition and Gives Remedy. at any rate to the full effect intended y I cendinsr scale of income. It would nat- their sponsors, their very projection in to the csmpaign caused a deal of uneas iness and alarm in business circles. They held out the promise that, if adopt ed by the. people, they wouia oe me cause of long and expensive litigation urally be supposed that the progressions u,4! rates of the bill would bear atrie reasonable relation to the net income. But this is not so . Twice the tax-paying ability of $1000 is taxed three times as much; five times $1000 is tared 15 times CHILD IN INDUSTRY IS A BIG PROBLEM to determine their constitutionality, and I al mucn 10 times $1000 is taxed 55 that if upheld in the courts, they would times as' much; and 50 times $1000 is make banking and manufacturing im possible in Oregon. Proposed Tax Measure. The three general measures which sur vived the proposing, filing with the see- r.trv of state, writing OI DSIIOl title, circulation of petitions, shrieking for signatures on street corners, and other incidents of initiative legislation in Or egon, are: 1. Constitutional amendment for sin. gle tax on land values, initiated by Ore gon Single Tax League. 2. Constitutional amendment lor atata income tax. Initiated by State Tax-Pavers' League of Oregon. 3. Bill for a state income tax. initia ted by Oregon State Grange. Before summarizing these measures and commenting upon them, brief refer ences should be made to the existing tax situation in Oregon. Taxes are high. Evervone is aware of that. Total levies for all nurooses of state and local gov ernment in 1922 were nearly nve ana one-half times what they were in 1900. taxed 680 times as much. One with $60,- 000 net income assuredly has somewhat more than 60 times the tax-paying abil ity of one with $1000, but he does not have nearly 600 times such ability, and it is nothing but robbery to attempt to tax him in any such proportion. Constitutions! Amendment Income Tax Measure. The constitutional amendment is a backfire to the "grange" bill. If it should be adopted, the "grange" bill, being in conflict, would fall to the ground as un constitutional. Certain people who gave ratlin too willing ear to the early spring outcry from office-seekers ana others for a fctate i.irome tax, and having ad vance knowledge of the sort of a bill the "Grange" had in preparation, drew up the amendment as a "conservative proposition, Msny of them would now like to see both the "grange" bill and the amendment defeated, and I am among those who hope their prayers will be e-ranted. To me, the amendment is Better Babies and Healthier Mothers Is Government's Newest Great Activity. By JAMES J. DAVIS, Secretary of Labor. Editor's Note: Secretary of Labor James J. Davis is already known to ev ery American citizen, not alone because he is secretary and a memo; oi me President's cabinet, but because the per sonality of the man and his aims and ambitions command attention ana re sect. He is, and has been, greatly in terested in the children of the nation. Here' he presents some problems and some' remedies-. one-half wi wni. mey were .n Objectionable for several reasons, among The levy for 1920 was nearly twice what () K commd, tht one.hllf the taxes for the support of the state it was for 1914. Two years ago the re cord was broken with a total levy of over $41,000,000. Next year it will be much more than $41,000,000, unless the sifrna fall. In 1906 the average tax per $1000 of aaaaaaed valuation In the state was J.17.60: in 1921 it was 39.58. The fol lowing comparison shows gross tax lev. ies and average rates per $1000 for sev oral typical years: Year Taxes Levied Av. Rste 1908 $ 7,478,958 $17.50 1910 15,161,763 17.94 1914 20,892,892 22.41 1919 32,596,695 32.91 1920 41,117,368 . 39.50 1921 40,401,709 39.68 In nracticallv every unit of govern- ment in the state taxes are increasing government shall be raised from in comes, whereas the income tax is too uncertain in its practical operation to be relied upon for any specified percent age of taxes; (b) it makes mandatory a personal and a corporation income tax, when it may be very desirable at the be e-inning of an income, if we do have one, to confine it to individuals; tcj oy me method of computing income tax to be levied each year, it saddles forever upon the state the proportional- rate, when the future may determine that some reasonable degree of progression may be desirable. I consider the provisions for raising one-half the state taxes by an income tax and for determining the annual rate faster than population or wealth; hence as highly objectionable. As the rate will the search for a remedy, or, at least, an equalisation of taxation. Proposed Remedies. The first offering came from the sin gle taxers. It was easy for them to head the procession. All they had to do was to take their constitutional amendment necessarily vary from year to year, will always be an unknown quantity, and people, whether engaged in business or not, will be sorely vexed in making up their statements and estimating the tax to be paid. Most oeonle have run past themselves in considering the value or an income which the people rejected by l u,uuu ma- to rt rf the revenue system of jonty two years ago, enange me oawa, lth(I, M ldaitional method add a self-executing provision, and send t.tinB. ,ubstitute for some of . CT.. .1 HMmliM I ' it on to Salem for official recognition. The proposal this year, as in 1920, is to abolish all existing forms of taxes and other revenues for the support of the state and local government and sub stitute for them a tax on land values. for the three years, from July 1, 19Z4, to Julv 1. 1927. all the expenses of gov ernment will be paid by an ad valorem tax on the value of land, irrespective oi improvements. After 1927, the full ren- WITNESS. the Hon. Wm. T. Campbell, tal value of land will be taken "for the Judge of the above entitled Court, witn the seal of said Court affixed this 14th day of August, 1922. (SEAL) J- A. WATERS, Clerk. JOS. J. NYS, Attorney for Administrator, Heppner, Oregon. manitenance of government and for such other purposes as the people may di rect." The measure is straight single tax of the Henry George variety, and the usual arguments familiar to everyone are made in support of it. At present, 65 per cent of all the taxes in Oregon are borne by land, divested oi its im- nrovements. . . One income tax proposal was not sum- cient, so we have been given two mea sures to thresh out. Both, tnougn ioi- NOTICB FOR PUBLICATION. Department of the Interior. U. S. LAND OFFICE at I -a Grande, Or- .na. Jlllv 22. 1922. NOTICE is hereby given mat wono owjng different courses, are neadea lor Rmenan. of Lena. Oregon, wno, on ... , .tonoina- nlace: that is, the March 8, 1920, made Additional Home- partial support of the state government I Federal Taxes of Individuals and Cor the existing forms of taxation. Many have been influenced to favor an income tax largely by their knowledge of in comes during the war and the two years following its close. Those were the days of high prices and excess profits and all that went with tnnation. iney nave irone. and in their stead we have an Ore gon under fairly normal conditions. The normal Oregon is a state oi o,uvu square miles, and about 850,000 popula tion, and considerably less net income than it reported to the government two years ago. Opinioni diner on the ques tion of whether or not uregon is irun- fnl soil for planting the seed of the in come tax. The majority opinion might went- to be in the affirmative, but it Joes not favor any snch legislation as is nronosed bv the "grange" bill or the constitutions! amendment. What such tax has produced for the federal govern ment is shown by the following figures for Oregon individuals for each year since 1916: FIRE INSURANCE Waters & Anderson Successors to C C Patterson Heppner, Oregon The Moore Hospital Entire New Equipment. Lsrge, Modem 8urt rr. DR. C. C. CHICK, M. D., Physician and Surgeon Phone Main 532 MATERNITY HOME MBS. O. C. AIKEN, HEPPNER I am prepared to take a limited number of maternity cases aa my home. Petlenta arivllefee to choose their own physician. Beat of care and attention assured. PHONE ill tend Entrv. No. 018600. for SV4 SEK, ,.. income tax. and the con- Section 19, NHNW14, NHNE14, Section seqUent lowering of the tax on general 20, Townshpl 2 South, Range 29 East, property for state purposes . The W. M., SWKNEK. SEWNWK, Section ,..ran" bill places no limit on the 8, Township 1 South, Range 28 East, amout to be raised from incomes. Willamette Meridian, has filed notice of uhatever the measure may produce will intention to make rinal tnree-year g0 jto the state treasury, and what oth Proof, to establish claim to the land er djrect taxes are required for state above described, before Clerk of Circuit government will be raised by taxation. Court, at Heppner, uregon, on m. un 0n tv,e other hand, the constitutional Year 1916 . 1917 1918 1919 1920 po rations. Net Income Tax Levied dav of September, 1922. Claimant names as witnesses: John Keegan, of Lena, Oregon. Phil Higgins, of Lena, Oregon. Jos. M. Hayes, of Heppner, Oregon. J. D. French, of Gurdane, Oregon. CARL G. HELM, Register. NOTICE FOR PUBLICATION, Denartment of the Interior. U. S. LAND OFFICE at La Grande, Or- ,n Julv 22. 1922. B ' . . . , iL.l Y -L NOTICE is hereby given tnai junn amendment commands that one-half the state's needs from direct taxes shall he derived from a tax on incomes. It has heen estimated that the "grange" bill would assess a tax, computed on the ba sis of the net Income ($193,652,281) for 1920, reported to the federal govern ment, of about $3,500,000. Mind you, what Is said is "asses" and not "collect," and, mind you, also, that all years are not 1920. In 1922, the total state tax levied in Oregon was $9,376,289. If the onstitutional amendment were in enec- Keegan, of Una, Oregon, wno, on marcn Ration this year, one-half this 12 1920. made Additional Homestead ' i. tunniMui ..,u Knirv. No. 018220. for NEWSE14, Section 1, Township 2 South, Range 28 East, W. M., and NEK, NEKNW14, NVsSE. see linn R Townshin 1 South. Range 29 East, Willamette Meridian, has filed notice of intention to make Final three-year amount, or nearly $4,700,000, would have to be raised from incomes. How the "Grange" Remedy Works Out. To avoid spreading over too much ter ritory. I shall confine what I have to say about the "grange" bill to the prac tical working out oi its raw scneauie. LEGAL NOTICES NOTICE OP FINAL SETTLEMENT. Notice is hereby given that the under signed has filed her final account aa ad ministratrix of the estate of William L. Barlow, deceased, in the County Court of the State of Oregon for Morrow County, and said Court has appointed Tuesday, ths 5th day of September, 1922, . i hnnr of 10 o'clock in the forenoon of said day, as the time, and the County Court room in the Court House at Hepp the nlace. of hearing and settlement of said final account. Ob jections to said final account must be Hied on or before sain uaw. MARY S. BARLOW, Administratrix. Date of first publication July 20. 1922. Proof to "Ublish claim to the land rf and above described, before Clerk of Circuit ,, . . ,t, ..... it matter, llttle Court, at Heppner, Oregon, on the lbtn dcflnition 0f nCome or me thod of administration. In the tab ulation below are showni for individuals; the proposed Oregon taxes for certain incomee. next the federal normal taxes ond surtaxes in one sum, and In the last column, the combined Oregon and feder nl income taxes: Net Income Ore. Tax dav of September, 1922. Claimant names as witnesses: John Brosnan, of Lena, Oregon. Phil Higgins, of Lena, Oregon. Michael Magulre, of Lena, Oregon. Francis McCabe, of Lena, Oregon. CARL G. HELM, Register. iv TnB rmcuiT COURT OF THE STATE OF OREGON FOR MORROW COUNTY. t . wnHt Plaintiff,) vs. )SUMMONS. Otto W. Wendt, Defendant.) IN THE NAME OF THE STATE OF OREGON: You are hereby summoned and required to appear and answer the t.int nf th, nlalntiff in the above litIll yicas v - I , . . entitled suit, now on file with the clerk of the above entitled court, and you are further hereby notified that, If you fail to to appear and answer said complaint on or before the 12th day of September, A. D., 1922, the plaintiff will apply to the said court for the relief demanded In the complaint, namely: that the bonds of matrimony now existing between the plaintiff and the defendant be forever NOTICE FOR PUBLICATION, rfenartment of the Interior. U. S. LAND OFFICE at La Grande, 0r- ,, .lulv 22. 1922. ' , , , ...i nun notice is nereoy given uv rm Hiin. of Lena. Oregon, who on Sep tember 14, 1921, made Additional Home stead Entry, No. 018715, lor swnww. uwuswu. Section 28, Township 1 c(h u 29 East. W. M.. SW, WVi SEV4. Section 8, Township 1 South, Range 28 East, Willamette meridian, nas I 1,000 $ 10 2,000 so 9,000 60 4.000 100 6,000 160 6.000 !10 7,000 2X0 8.000 S0 0,000 450 10.000 6fi0 20.000 1.700 110,000 8.000 40,000 4.400 60,000 6,800 The foregoing are Fed. Tax None None' $ 20 60 100 170 270 870 480 KM 1,900 l,0 6,200 0,190 the Total Tax I 10 to 80 160 2M 880 780 9S0 1,140 1.690 6,800 10,690 14,990 taxes that ...$ 24.968,572 $ 337,051 ... 84,746,023 8,298,630 ... 111.601,050 6,049,987 .... 166,240,606 8,232,437 .... 198,662,281 6,649,011 1921 -..Not reported 4,647,744 For corporations, the total income tax assessed and collected la: Year Assessed Collected 1918 ..$11,686,419.96 $11,189,307.29 1919 .. 14,388,615.90 13,114,634.98 1920 .. 7,845,109.17 6,585,664.11 1921 2,495,106.60 Not complete. The significant feature of the two jtatements here shown is that nearly 80 per cent of the income tax assessed airalnst Oregon corporations for 1921 w unnald on Aug. 1, 1922. No figures are available showing the amount of neraonal income tax uncollected, but it mav be fairly assumed tnat corporation do not have the monopoly of delin nuencv. Two things are sure about tne income tax with reference to Oregon. 1 nese are First The tax is uncertain in its pro Hurt, aa it varies with the fortunes oi the neonle. Therefore, it should not be relied upon to supply any specified por tion of the state's receipts from taxes, uch leBs one-half thereof. Second If introduced into Oregon, it iould be done by means of a conserva tive measure, carrying a low proportion al rate, or at most slightly progressive rates. In other words, try out the in come tax and determine by the trial what it is actually worth as part oi the state's taxation system. It follows from what has just been said that the income tax should not be foisted upon Oregon at one full swoop, as is proposed by the "grange" bill and the constitutional amendment, sucn measures would do the state incalculable harm. No state in the union which has a state income tax has rushed headlong at the system, and swallowed it hook, baitt and sinker, as Oregon will do u it adopts either of the pending measures in November. Even the federal govern- way carefully and made a No higher duty rests upon the Ameri can citizen today than his duty to the coming generations. The duty is two fold. It demands that the American of today foster and preserve the high ideals of America and Americanism as conceived by the Fathers of the Repub lic, and that he hand down to the next generation the principles of the republic unsullied and unstained. But it also de mands that he provide a virile, healthy next generation to continue the nation's arch toward higher and better things, generation endowed with the physical and mental strength and courage that are vital if its fundamental institutions of our form of government are to be preserved and the high hopes and aspir ations of the inspired patriots who founded the republic are to be carried on to realization. America today may well profit by the warning set forth in the Old Testament: Snake I net unto you saying, Do not sin against the child; and ye would not hear? Therefore behold, also, his blood is required." Truly America of the fu ture will be forced to pay in blood for the child who today goes down to his grave before his time, driven by a na tion's neglect or by the untimely exploit ation of industry, whose greed blots out the instincts of humanity. A Real Problem. All America is gradually awakening to the vital importance of the problem of the child, and from one end of the country to the other, there are coming nto existence organizations for the pro- otion of the welfare of the children. Government has joined hands with pri vate philanthropy in the work of saving children. Federal and state authorities are responding to the growing sentiment among the people that America must do its full duty by the coming generation. We are moving in the right direction. We must move more rapidly. America lovea her babies, but there are nine other countries where a new born baby haa a better chance of grow ing to healthy childhood than in Ameri ca. America reverences its motnernooa, RurpA'i cf ri.'i.ar'mTt of pending of this money resM with the individual sUt., which accept the ben e:.ts of the la. to be used directly in ervire and instructions for mothers and babies. The state plans for mater nity and infant aid are submitted to tne Federal Board of Maternity and Infant Hygiene, and the approval of the board clears the way for the allotment of funds and the immediate beginning of the work of saving lives. Plans Are Made. The nlans for thia work drawn by the states show a broad appreciation of the problem. They differ widely because manv of the states have been backward in the development of this line of gov ernment activity. As fundamental step. these states propose to insure accurate birth registration, improved milk sup- nliea. and state surveys of medical ana nnraine facilities for maternal and in fant care. In states with well organized child hygiene services where the pioneer stage of the work haa been passed, in creased numbers of country and com munitv nublic health nurses who will make accurate surveys of facilities for maternal care and provide instructions for mothers both in classes and at home are to be provided. So far but three states have declined to cooperate with the Federal government in this work. and they are at work on the problem as a state measure. The experience of the workers in the campaign for saving ba bies has demonstrated that the fathers and mothers of the country are eager to help. The Children's Bureau of the Depart ment of Labor is at work on the whole child welfare problem in a big way. It is findina- the facts upon which intelli gent and effective means for solving the nrohlem can be based. Not alone the infant but the growing child must be safeguarded and fostered, and the Chil dren's Bureau is delving into all matters nertainine to the welfare of the children and the child life among all classes of our people. The field is wide and the task is vast. Co-operation by all the people is vital to the success of tne un dertaking. Children at Work. Children in industry are one of our greatest problems. Once more the Su preme Court of the United States has found a federal law designed to bar im mature children from factory employ ment unconstitutional. Criticism of the courts will solve the problem. I am con vinced that the American people will find a way to promptly maker effective their will so often expressed. Through state legislation, or other means we will be able to balk the conscienceless em ployer who would build his profit on the labor of iittle children. But fundamental in our movement for buildinsr ud a better next generation is the problem of education. America has developed a great educatoinal system, probably the greatest in the world. But hnrt time aeo the man who could read and write was looked upon as educated. Today there are few homes in the coun- FAfiK Ti::;r. to rt a : t at achooU. Cootempt for Ijhr. One reva'.t of thia s-tem haa heen iVe kiespread in-pre-tMon am.i. g our trow ng youtn mat won wnn meniat, flerraomg. anu a uinii iw voided. We are breeding into our rising generation coniempv iur wii with the hand, that threatens to be come a danger not only to the individual but to the nation. One thnig that we must do is to convince our growing boys and girls that repect for work with head and heart and hand which was ac corded by our forefathers. America is in vital need of skilled craftsmen, real Americans who can carry the responsi bility that rests upon the great body of intelligent American workmen. We must offer to the American boy and girl in school the training that will fit him and her to take their place in the commun ity as self-supporting, self-repcting citizens. We must offer every child. In school years, the opportunity to ehoose for himself his life occupation. Teaching children to be useful to themselves and to the community has been undertaken at Mooseheart, the home-school of the loyal order of the Moose, of which I am director general. There we have upwards of 1J00 orphan ed children, who are receiving training and education. To each of them we give a high school education and a trade. The classical education is linked with the practical. The theory learned In the school room is worked out in the field or the shop. When a boy or girl is graduated from Mooseheart he has not only a high school education. He ia equipped to take his place in the com munity to support himself, and to be come a real citizen. He has been trained not only to think but to work with his heart and his hands. He is assured for the future. FARM POINTERS Yield per acre is the most important factor in determining the eost of grow ing wheat in the big Oregon wheat belt, and it is the one over which the fanner has most control. Farm surveys by the agricultural college extension service show that wheat yielding 23 bushels per acre cost $1.23 per bushel to grow, while wheat yielding 14 bushels per acre eost $2.43 per bushel. Good seed of the right variety, early plowing, dean summer fallow, treatment for smut control and right date and rate of planting, are giv en by the Moro experiment station as important factors influencing yield, that may be largely determined by the grow er. Fall disking of stubble reduced aver age yields at the Moro branch experi ment station. Spring, disking before early spring plowing does not pay either. Stnhhle not burned in the fall aids in try where Shakespeare and some of the holding the snow and getting moisture other classic writers of English are not jnt0 aon. Burning it is likely to studied and appreciated. Our high deplete the soil of necessary vegetable aehools of today in many cases offer m.tter and ultimately cause it to run curricula that compare favorably with together and become more subject to those of the colleges of a generation or wa8hing and gullying. 0. A. C Experi two ago. We have made tremendous ment station, strides in education, but they have all been in the same direction. Our edu- The toU, increa,e ) yield of wheat cators have been imbued with the class- , ea. spring plowinf. o mmmeT fal ical to the exclusion of the practical. J()w oyer njne year ,t the Moro txperi We are today making one hundred per ment st4tion wss 64,7 b,hels pe' acre cent of our children accept in their edu- R usntity eqnal to 2tt full crops on late cation learning designed to fit them for ,owed ian(j..o. A. C. Experiment ata- tne proieaaioua mu ,w.-.w jAn, collar" occunations. More than 90 per cent of our people gain their livlihood through agriculture and industry, through work with their hands, but we have built up an educational system ae- but there are seventeen other countries signed to perfect all of our children in where it is safer for come a mother. The woman to be. federal govern ment, to overcome this handicap against the mothers of our future generation, has invested this year, $1,240,000 in the enterprise of saving infants and mo thers. Under the Shepherd-Towner law, administered through the fields which will accomodate only 10 per cent of them. We harness together in the educational shafts the future plum ber and the future lawyer, the youth who designs to follow his father's foot steps as a surgeon and the girl whose anle ambition is to become as gooa a All present commercial varieties of wheat for seed need treatment for stink ing smut For planting in dry soil the bluestone treatment is best. Seed treat ed with formaldhyde should be sown soon after treatment in moist soil for prompt germination. 0. A. C. Experi ment station. It pays to buy good lubricating oils. Valvoline and Havoline oils at Peoples Children's wife and housekeeper as her mother. We Hardware Company. iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii ree-year rroui, w - v .r.nnal incomes. For corporations, the I tender beginning, it is oener w pro- the land above described, beiore viera i . federal tax of 12tt per I ceed slowly and be sure and safe, than of Cricuit Court, at Heppner, Oregon, on the 16th day of September, 1922. Claimant namea as witnesses: John Brosnan, of Lena, Oregon. John Keegan, of Lena, Oregon. Michael Maguire, of Lena, Oregon. Arthur P. Hughes, of Lena, Oregon, CARL G. HELM, Register. . -T - . . . ... i cent, plus the rate for the particular I to act in haste anu maxe costiy misvaaea. bracket in Oregon, rnus, tne uregon i mo neiu oueia .o.o f Inonmea n exeaas of 150.000 IS takes as SUaaen ana ui-cunsiuercu 15 per cent, making the combined rate at I changes in a state's system of taxation. that point 27 Yt per cent, The "irransre" bill would assess upon I I Portland between 76 and 85 per cent of all the taxes that would come within its I I scone. If current gossip has any foun- Idation in fact, ths purpose of shifting hlv load unon Portland's shoulders had much to do with the stiff rates and NOTICE FOR PUBLICATION. lVnarlment of the Interior. U. S. LAND OFFICE at La Grande, Or- . R 1009 Notice Is hereby given that Catherine generous exemptions carried by the bill, woiiceisi ,,,.. pi Settlm? aside the point of view of the ef oherty of lone, Oregon, who, on May feet upon Portland people, and looking 24 1921 made Additional Homestead at the measure from the standpoint of Entry No. 017638, for 8KNE14, Section its effect upon' the state at large, it is .1 . X . ..vi. i a..,ii. 9a ffaat. verv evident that the "grange" bill can- M, lOwnaii.F ". "-J -t. ,,. . U,l , ..tract canltal in ntion to make' Final three-ye.r to Oregon, Not only that, but it would intenuoii l.nrflm.ka most d fflcult any effort to keep rrooi to . - , - "-1 :"-- ,., v. i . hove described, before Clerk 01 uircuit nere our ciu... -...... ... fourt. at Heppner, Oregon, on the 29th any size. At $60,000 of net Income, the ourv, fc "cfr I iji..ijI ,nM now moArtu An nee cant Court. nf Sfntembcr, 1922. cinlmnnt names as witnesses: Phil Hirl, John Keegan, Frank McCabe, Phil Higgins, all oi Lena, uregon. CARL G. HELM, Register. individual would pay nearly 80 per cent to the federal and state governments. Many corporations have over $50,000 of net income, Who is so simple as to be lieve that any such corporation will New Minister Fills Presbyterian Pulpit. Rev. E. L. Moore preached his first sermon Sunday morning in the Presby terian church, which he has come to serve as pastor. Heretofore the pastor who has filled this pulpit regularly has beeen engaged as leader bf the Federated church. As the Methodist and the Chris tians withdrew from the federation, the remaining members were largely Pres- bvter an. and so engaged a minister oi that denomination. Mr. Moore will serve both the enter prise and Elgin Presbyterian churches preaching at Enterprise in the morning and going to Elgin for the evening ser vice. He is a graduate of Center col lege of Kentucky and of Louisville Theo logical seminary and in 1912-13 took post graduate work at McCormick Theological seminary, Chicago. Enterprise Record-Chieftain. IBSSSBi ai iiiimiiiiiiiiiiiiniii iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiHiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiimiiiniiiiiiiiiiii ! Distinctive Stationery a i-aaimmr-i rrri ir n rMxiyvirro rrilT nnrn T TTT a 1 IHfc (jAZitllMlMLa MULfO 1NLW rarci jlOMETHING new, practical and extremely pop- ular in the line of stationery. High class paper and envelopes put up in an attractive, dust-proof cabinet, where it is kept clean and straight, as well as convenient. The cabinet is handsome and fits well on I any desk. 1 1 Just the thing for the professional man, and as private, 1 stationery for the gentlemen it can't be beat. We have the popular Monarch size. Let us show you this line. To see it is to want it. We pride ourselves on the excellence of our typography and endeavor to make each job fittingly represent the business 1 which uses it. Let us help you in preparing your copy and de- signing your letterhead. Our experience and facilities are at your disposal at any time. I THE GAZETTE-TIMES , Phone Main 882 1 THE HOME OF DISTINCTIVE STATIONERY inHiiiiitiiiiiiiMiiiiiiiiiiinuiiiiiiiiiiiiiiiiiiiiiiiiiiiuiiuiiiiitiiiiiuuiiiiiiiiiiiiiiiiiniiiiiiiiiiiiiiiiiHiiiiiiiiiiiir.