I 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
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I THE GAZETTE-TIMES
, Phone Main 882
1 THE HOME OF DISTINCTIVE STATIONERY
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