PAGE TWO
THE GAZETTE-TIMES. HEPPNER. OREGON, THURSDAY, NOVEMBER 1, 1923.
THE GAZETTE-TIMES
tm mrPNr CAirmt wuHhtn
THt BIlTMiH TiMt
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S'vMfefc' r7 TOamaar Mil nn ss
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-e)M metier.
ADVutrmivn katfa civim on
rPUCTION
SUBSCRIPTION KaTES:
O. Yr O
tl Unfit. I
Thnw Months .TS
inrU Copfca -
lOtlOW COl'KTT OFFICIAL PAFBB
Fnrviea AewtWtif Bapi mf tfr.
THE AM EJ11CAN FKU ASSOCIATION
OFFICIAL ARGUMENT
(Continue from Firtrt PvC)
wMlt i0 pr cnt of the Ui-payine
.ability maltrs no diwt contribution
to local revenues at all. (These f-ir-ttr
are taken from the above refer
red to report of the committee on tax
inretttifration of 1925. See pape 77.)
Jupt think of it, A pr cent of the
tax-paying ability of the state, repre
sented bv real estate, bearing: SO per
cent of the burden of state and local
expenditures while SK per cent of the
tax-paying ability makes no direct
contribution to local revenues at all!
The really sad part of these figures
is that the actual experience of the
men who are now carrying the burden
of taxation in this state leads them
to know that the figures are substan
tially correct. The preat quantities
of property that are beingr confiscated
every year by the counties by tax
foreclosures, thus taking the proper
ty from the tax rolls; the terribly
hiph mi 11 ape rates throughout the
state in peneral; the enormous quan
tities of tax delinquencies all are
too evident and irrefutable arguments
that real property is carrying a far
too larpe portion of an already too
heavy tax burden.
Some Other Form of Taxation Most
Relieve Real Property
Present conditions must, therefore,
convince us that our laws of taxation
are unfair, and we must, therefore,
seek for some other form of taxation.
Most economists claim that the basic
principle upon which all tax laws
should be founded is to tax the ability
to pay . Although there are indirect
forms of taxation such as sales tax,
stamp tax, poll tax. and the like, each
has its objectionable features, and so
an income tax seems, after careful
consideration, the most logical and
the most equitable means of taxation.
By such a tax you never confiscate
capital, you take only a portion of its
profits, and if there are no profits
there is no tax. It should be gradu
ated, and there should be exemptions
because the scale of living of the
poor must be protected, and because
the man with a great income has a
greater ability to pay, after a fair liv
ing is deducted, than a poor man, or
one with a smaller income.
The Present Law
The Oregon State Income Tax Law
under consideration, in brief, adopts,
as nearly as possible, the United
States government's definition of net
income. The expenses of conducting
one's business, his federal as well as
bis state taxes are deducted from his
gross income before the amount of
the taxpayer's net income is arrived
at He is allowed an exemption of
$1,000 if an unmarried man, $2,000 if
a married man, and $400 for each
child. The rate of taxation is not
high, only 1 per cent of the first
$1,000 of net income, over exemptions.
It is graduated, and it raises a quar
ter or a half of 1 per cent on each
$1,000 of additional net income, to
$12,000, over which the rate is 6 per
cent. In brief, a married man with
out children with a net income of
$3,000 would pay only $10 tax. If his
net income were $4,000 he would pay
only $22.50 tax, and if he were suffi
ciently fortunate to have a net in
come of $7,500 equal to that of the
governor of the State of Oregon, he
won Id pay only $fe".50.
The administrative features of the
present law are taken from the state
income tax law of Wisconsin, where
the expenses of administration are
less than 1 per cent of the amount
collected. With the same machinery
for collecting as Wisconsin, Oregon
should collect as economically and
the expense of collection would be
nominal. The income tax return can
be prepared by the taxpayer from hi
federal income tax information and.
therefore, no additional expense mill
be Imposed upon the taxpayer by rea
son of accounting.
Other 8ta. Hare Sach a Law
Abraham Lincoln was one of the
first to favor an income tax in the
United State. During Cleveland's ad
ministration an income tax law was
pased and later declared unconstitu
tional. Practically all of the na
tions of Europe do not attempt to
make real property carry all of the
burden of taxation, but have income
taxes as a source of revenue. Thir
teen states of the Union, among them
New York, Massachusetts, Wisconsin.
Oklahoma, and others, have state in
come tax laws and in many other
states there is a strong sentiment fa
voring the enactment of income tax
laws; especially is this true of the
neighboring state of Washington.
The argument is made that an in
come tax law in Oregon will drive
capital to California or Washington.
But high taxes in any state have a
tendency to keep capital away. Ore
gon must raise for state, county,
school and municipal purposes about
forty-one million dollarsn 1923. This
is going to make the millage rate still
very high and that too will drive cap
ital out of Oregon, but a fair method
of collecting that forty-one minion
dollars will do less to drive capital
out of the state than the present
inequitable method. Millions of doll
ars of our own money instead of be
ing invested in Oregon's wonderful
natural resources, her farms, her
mines, her timber lands, are being
sent to other states because if invest
ed in Oregon's natural resources, the
tax rate would be too burdensome to
bear. Outsiders should be encourag
ed to invest in an Oregon home, or an
Oregon farm, and the high millage
rate ia doing more to keep investors
out of Oregon than any one thing.
Multnomah county is one of the most
favored counties in the state. Her
millage rate is among the lowest in
the state, about 41 mills. Other things
being equal why would an industry,
say a shoe manufacturing plant, in
vest a million dollars in a site, build
ings and a plant in Portland where
the rate is 41 mills a year when they
can go to California, Los Angeles, and
invest the same million in a site and
plant where there is no state tax and
a less levy for local purposes, a total
of 14 1-2 mills? High real property
taxes do tend to drive industry out of
the state but that is not an argument
against the state income tax, for un
just and unequal taxes do more to
drive capital and business out of the
slate than high taxes.
Encourage Investment in Oregon's
Nat oral Resources by Lowering
the Millage Rate
Today it is not popular to own
property in Oregon. We are tiring
of witnessing money going outside of
Oregon for bonds and investment.
Property owners are becoming scarc
er every day. The state income tax
law will make it more popular for
residents and non-residents to invest
in and develop Oregon's great natural
resources.
Respectfully submitted,
WALTER M. PIERCE, Salem, Ore.
C. E. SPENCE,
Master, Oregon State Grange,
Oregon City, Oregon.
T. T. BENNETT, Representative,
Fifth Representative District,
Comprising Coos County,
Marshfield, Oregon.
JOHN H. CAR KIN, Representative,
Eighth Representative District,
Comprising Jackson County,
Medford, Oregon.
A. JL McMAHAN, Representative,
Second Representative District,
Comprising Linn County,
Albany, Oregon.
WANTED A good, steady, gentle
manly salesman to handle a Ward's
wagon in Morrow county. No exper
ience needed. For full particulars
write promptly to D. Ward's Medical
Company, Winona, Minnesota. Estab
lished 1&56.
BEES FOR SALE I have for sale
29 extra good vigorous colonies of
bees in up-to-date hives. No old col
onies. Will sell for $6.50 per hive if
party buys alL D. H. GRAB ILL, lone,
Ore.
bis wife, Defendants.
To Harmon Stuber and Lou B. Stu
ber, the above named defendants:
IN THE NAME OF THE STATE OF
OREGON: You and each of you are
hereby required to appear and answer
the complaint of the plaintiff herein
filed against you in the above en
titled court and caue within six
weeks from the date of the first pub
lication of this summons, and if you
fail to so appear and answer said
complaint, for want thereof, plaintiff
will apply to the court for the relief
prayed for in his complaint, which is
as follows:
That the plaintiff have judgment
against you for the sura of $li00.00.
with interest theeon at the rate of
eight per cent per annum, payable
semi-annually, from the 13th day of
October, 1921, less the sum of $20.00
paid the 3rd day of May, 1922. and the
sum of $20.00 paid the 2nd day of
August, 1922; the sum of $1.61, taxes
for the year 1920. the sum of $5.41,
taxes for the year 1921, and the sum
of $22.43, taxes for the year 1922. with
interest on said sums paid for taxes,
at the rate of 8 per cent per annum
from the dates of payment, March 12,
1923, January 23, 1923, and March 9,
1923, respectively; the sum of $90.00
attorney's fees, and the costs and dis
bursements of "this suit; that the
mortgage given by defendants to se
cure the payment of the above
amounts be foreclosed in the manner
provided by law, and that the lands
mortgaged thereby be sold under
foreclosure execution as by law pro
vided and the proceeds applied to the
payment of said several amounts and
the accruing costs; that all right, title
or interest of you and each of you in
said lands be foreclosed and that you
and each of you be barred of all right.
title and interest in or to said prem
ises and every part thereof, save only
the statutory right of redemption, and
for such other relief as the court may
deem equitable.
The lands covered by said mortgage
and which will be sold under such
foreclosure are as follows: Begin
ning at a point 89 degrees, 44 min
utes East, seven hundred thirteen and
seven-tenths feet from the Southwest
corner of the Northwest quarter of
the Northwest quarter of Section 30,
Tp. 6 N., R. 27 E. W. M which is a
cement monument six inches in dia
meter. 18 inches in the ground, mark
ed with a copper tack on top. Run
ning htence North no degrees 25 min
utes West 660 feet; thence South 89
degrees 44 minutes East 330 feet,
thence south no degrees 25 minutes
East 600 feet, thence North 89 degrees
44 minutes West 330 feet, to point of
beginning. Reserving therefom one
half of a road 60 feet in width along
the North and South sides. Shown
on the maps of the Company as Lot
3, Block 2 East, containing five acres
more or less.
This summons is served upon you
by publication thereof once a week
for six consecutive weeks in the Ga-xette-Times,
a weekly newspaper
printed and published at Heppner,
Oregon, by order of Hon. Gilbert W.
Phelps made and entered on the 25th
day of October, 1923, and the date of
first publication is November 1, 1923.
S. E. NOTSON,
Attorney for Plaintiff.
Address: Heppner, Oregon.
above entitled suit, dated on the 23rd
day of February. 1918, the date of the
mortgage herein foreclosed or since
that date, had, in and to the above
described real property or any part
thereof, to satisfy said execution,
judgment order and decree and accru
ing costs.
Dated this 25th day of October,
1923.
GEO. McDUFFEE.
Sheriff of Morrow County, Oregon.
LEGAL NOTICES
SUMMONS.
IN THE CIRCUIT COURT OF THE
STATE OF OREGON FOR MOR
ROW COUNTY.
D. E. Hulkey, Plaintiff,
YS.
Harmon Stuber and Lou B. Stuber,
tit vta tmmmal cam
7lwi ftoadstir
Biubm am with whom the runabout ha aleem been very
popular-em wall pleased with th chanee embodied In thia
Alwys mend, tlx car baa boo nd daddadly trimmer and
BMie cctniuftable.
This leeult It obtained by ndeto, tb. radiator and ankrainy the
eowli makins a decided Imnrovamant ia look and providing
mom leg room.
A well dengnad top and alandng wmdahieU do their abate
toward adding a Emabad. clean-cut appearanca.
Make It point to tea the other new aodela alao eat diepUy m
our abow room.
That am am t obuuuJ (Aroaf
ttW ford Wfklj Pmreha- PUm.
LATOURELL AUTO CO.
CARS TRUCKS TRACTOR3
IN THE CIRCUIT COURT OF THE
STATE OF OREGON FOR MOR
ROW COUNTY.
NOTICE OF SHERIFF'S SALE.
Northwestern Trust Company, a cor
poration, Plaintiff,
vs.
C. R. Gunzel and Alice M. Gunzel,
husband and wife, George Ernest
White omb and Hazel Whitcomb
husband and wife, sole heirs of
George B. Whitcomb, deceased, and
G. C. Read, Defendants.
By virtue of an execution, judgment
order, and order of sale issued oat of
the above entitled Court in the above
entitled cause to me directed and dat
ed the 26th day of October, 1923, upon
a judgment rendered and entered in
said Court on the 25th day of October,
1923, in favor of Northwestern Trust
Company, a corporation, and against
the defendants, C. R. Gunzel and Al
ice M. Gunzel, husband and wife.
George Ernest Whitcomb and Hazel
Whitcomb, husband and wife, sole 1
heirs of George B. Whitcomb, deceas
ed, nad G. C. Read, and in which judg
ment order and decree the plaintiff
herein was decreed to have a first
and prior Hen against the real prop
erty described in said decree, and
hereinafter described, for the sum of
$3200.00, together with interest at the
rate of 6 per cent per annum from
the first day of September, 1922, to
the first day of March, 192'?. and in
terest at the rate of 10 per cent per
annum thereon from the firt day
of March, 1923, until paid, a:.d inter
est upr. the sum of $50.03 at trt
rate of 10 per cent per annum from
the firrt day of March, Yl r.nd the
further sum of $300.00 attorney's fee.
and for the farther sum of ?19.50 for
costs and disbursements, aid thf
costs of and upon this writ and com
manding me to make sale of the fol
lowing described real property:
The West one-half and the
Southeast Quarter of Section 16,
Township 1 North of Range 23
East of Willamette Meridian, and
the Northeast Quarter of the
Northeast Quarter of Section 21,
Township 1 North of Range 23
East of Willamette Meridian, and
beginning at a point 8.91 chains
South of the Quarter Corner be
tween Sections 9 and 16 in Town
ship 1 North of Range 23 East of
Willamette Meridian, running
thence South 31.09 chains, more
or less, to the center of said Sec
tion 16; thence East 10 chains;
thence North 31.09 chains; thence
West to the point of beginning,
save and except a tract of land
described as follows:
Beginning at the Quarter Cor
ner between Sections 15 and 16
in Township 1 North of Range 23
East of Willamette Meridian,
Morrow County, Oregon, running
thence West 30 chains; thence
South 10 chains; thence East 30
chains; thence North along the
line between Sections 15 and 16 to
the place of beginning, contain
ing 30 acres, more or less, and
which property is further de
scribed in that certain deed in
which George B. Whitcomb, a sin
gle man, was grantor and Fran
cis M. Broady was grantee and
which deed was dated February
25, 1918, and recorded on Febru
ary 26, 1918, in Book 29 of Deeds
on page 636, Records of Morrow
County, Oregon.
NOW THEREFORE, by virtue of
said execution, judgment order, de
cree and order of sale and in com
pliance with the commandments of
said writ, I will, on Saturday, the
24th day of November, 1923, at the
front door of the County Court House
in the City of Heppner, Morrow
County. Oregon, sell at public auc
tion, subject to redemption, to th
highetit bidder for cash in hand, all
of the right, title and interest which
the within named defendants, and
each of them and all of them, in the
SUMMONS.
IN THE CIRCUIT COURT OF THE
STATE OF OREGON FOR MOR
ROW COUNTY.
The First National Bank of Heppner,
Plaintiff,
vs.
W. E. Wiglesworth, Okey Wigles-
worth, his wife, E. C. Lloyd, Mi
chael Doyle, The Farmers and
Stockgrowers National Bank, a cor
poration, and Alexanders, a corpor
ation, 0 Defendants.
To E. C. Lloyd, the above named
defendant:
IN THE NAME OF THE STATE OF
OREGON: You are hereby summoned
and required to appear and answer
the complaint of plaintiff filed against
you in the above entitled court and
cause on or before six weeks from the
date of first publication of this sum
mons, and you are hereby notified
that if you fall to so appear or ans
wer for want thereof, plaintiff will
apply to the court for the relief de
manded in its complaint, which is as
follows:
For judgment against the defend
ants W. E. Wiglesworth and Okey
Wiglesworth for $10,358.00 with inter
est thereon at the rate of eight per
cent per annum from October 8, 1920,
for the further sum of $1,000 attor
neys fees and for the costs and dis
bursements of this suit; that the
mortgage given by said W. E. Wigles
worth and Okey Wiglesworth on the
lands hereafter described to secure
payment of the foregoing amounts be
foreclosed in the manner provided
by law and that said lands be sold
and the proceeds thereof be applied to
the payment of said several amounts
and the accruing costs; that all right,
title and interest of yourself and the
other defendants in or to said lands
is subsequent in time and inferior
in right to plaintiff's mortgage, and
that you and each of you be barred
and foreclosed of all right, title, in
terest or claim in or to said lands,
save the statutory right of redemp
tion; that plaintiff have such other
relief as the court may deem equitable.
The lands included in said mort
gage and in which any interest
claimed by you is being foreclosed are
as follows:
The South half of Southeast quar
ter of Section 1, Township 1, South,
Range 27, E. W. M. The Southeast
quarter of Southwest quarter and the
Southwest quarter of Southeast quar
ter of Section 6, Township 1, South,
Range 28 E. W. M. All of Section 13.
The East half and the East half of the
Northwest quarter and the Northeast
quarter of Southwest quarter of Sec
tion 23; all of Section 24; the North
east quarter, the North half of the
Northwest quarter, the Southeast
quarter of the Northwest quarter and
the Northeast quarter of the South
west quarter of Section 25, all in
Township 1 South, R. 27, E. W. M.
All of Section 7; the Southeast quar
ter of Northeast quarter; the East
half of Southeast quarter and the
North half of the Northwest quarter
of Section 8; the Southwest quarter
and the West half of Southeast quar
ter of Section 9; the West half and
the West half of the East half of
Section 16; the East half and the
Northwest quarter of Section 17; the
West half and the Northeast quar
ter of Section 18; and the Northeast
quarter of Section 19; all in Town
ship 1 South, Range 28 E. W. M.
This summons is served upon you
by publication thereof once a week
for six consecutive weeka in the Gazette-Times,
a weekly newspaper pub
lished in Heppner, Morrow County,
Oregon, by order of Hon. William
T. Campbell, County Judge of Morrow
County, Oregon, made and entered on
the 10th day of October, 1923, and
the date of first publication thereof
is October 11, 1923.
WOODSON A SWEEK.
Attorneys for Plaintiff.
Residence Heppner, Ore.
NOTICE TO CREDITORS.
Notice ia hereby given that the un
dersigned have been duly appointed
by the County Court of the State of
Oregon for Morrow County, adminis
trators of the estate of Paul Hisler,
deceased, and all persons having
claims against the estate of said de
ceased are hereby required to pre
sent the same with vouchers as re
quired by law, to the said administra
te n., or either of them, at Heppner,
Ou-gon, within six months from the
deto of this notice.
Dated this 11th day of October,
1923.
First publication, October 11, 1923.
E. L. GROSHENS,
FRANK GILLIAM,
Administrators.
NOTICE FOR PUBLICATION.
Department of the Interior
U. S. Land Office at La Grande,
Oregon, September 15, 1923.
NOTICE is hereby given that Iva
Hiatt, of Lena, Oregon, who, on
March 8, 1920, made Additional Home
stead Entry (Act 12-29-16), No.
018808, for Lot 2, SELiNWKt SE4
SWK, Section 30, EHNWK, Section
31, Township 3 South, Range 29 East,
Willamette Meridian, has filed notice
of intention to make three-year
Proof, to establish claim to the land
above described, before United States
Commissioner, at Heppner, Oregon,
on the 8th day of November, 1923.
Claimant names as witnesses:
Yevn F. Pearson, David W. Pear
son, William Cunningham and Frank
Teery, all of Lena, Oregon.
CARL G. HELM, Register.
NOTICE OF FINAL ACCOUNT.
Notice is hereby given, that W. B.
Potter, Administrator of the estate
ELKHORN
RESTAURANT
Come in and look
over our new location
in the Odd Fellows
Building, where you
will find one of the
best equipped dining
rooms in Eastern Ore
gon. And when you have
inspected the front,
come back and take a
look at our sanitary
kitchen.
You will be able to
get quick service at
our lunch counter.
GOOD MEALS
AND SERVICE
AT
POPULAR RATES
ED. CHINN, Prop.
of Ann Minor, deceased, hat filed with
the County Court of Morrow County,
Oregon, hie Final Account ai admin
iitrator of said estate and that the
court has fixed Monday, the 6th day
of November, 123, at 1(1 o'clock A. M.
as the time, and the County Court
Room in the Court House at Heppner,
Oregon, as the place for hearnig said
account and any objection thereto.
Dated and published the first time,
this 4th day of October, 1923.
W. B. POTTER. Administrator.
NOTICE FOR PUBLICATION.
Department of the Interior
U. S. LAND OFFICE at LaGrande,
Oregon, September 15, 1923.
NOTICE is hereby given that Ma
tilda E. Pearson, of Lena, Oregon,
who, on November 26, 1921, made Ad
ditional Homestead Entry (Act 12-29-16),
No. 020725, for NE14SW14,
Section 33, Township 2 South, Range
29 East, Willamette Meridian, has
led notice of intention to make three
year Proof, to establish claim to the
land above described, before United
States Commissioner, at Heppner,
Oregon, on the 8th day of November,
1923.
Claimant names as witnesses:
Willard French, of Gurdane, Ore
gon; Iva Hiatt, A. Cunha and II. E.
Instone, all of Lena, Oregon.
CARL G. HELM, Register.
Professional Cards
DR. F. E. FARRIOR
DENTIST
Office Upstairs Over Postoffice
Heppner, Oreon
A. D. McMURDO, M. D.
PHYSICIAN SURGEON
Office in Masonic Building
Trained Nurse Assistant
Heppner, Ortoa
Heppner Sanitarium
DR. J. PERRY CONDER
Phrsictaa-ia-Charc.
Treatment of all diseases. Isolated
wards for contagious diseases.
FIRE INSURANCE
Waters & Anderson
IIrppDr. Oregon
MATERNITY HOME
MK8. G. C. AIKEN. HKPPNKR
I am prepared to take a limited num
ber of maternity canes at mr hoax:
Patifnta privileged to chooM their ewa
phjraiciaa.
Beat of care and attention aaaured.
PHONE m
E. J. STARKEY
ELECTRICIAN
HOUSE WIRING A SPECIALTY
Hppaer, Oiaoa
Peaae tit
L. VAN MARTER
FIRE, AUTO AND LIFE
INSURANCE
Old Lin Csaspaalea
SEAL ESTATE
Heppner, Ore.
JOS.J.NYS
ATTOENEY-AT-LAW
Upstairs In
Humphreys Building
Heppner, Oraeoa
C. C. CHICK, M. D.
PHYSICIAN A SURGEON
Office Upstairs Over Postoffice
Trained Nurse Assistant
Heppner, Oregon
WOODSON & SWEEK
ATTORNEYS-AT-LAW
Offices in
First National Bank Building
Heppner, Oregon
Van Vactor & Butler
ATTORNEYS-AT-LAW
' Suite 305
First National Bank Building
THE DALLES, ORE.
S. E. NOTSON
ATTORNEY-AT-LAW
Office in Court Hours
Heppner, Oregon
There is no hosiery better than' HOLE
PROOF to withstand the hard wear
given by the children at school. You
will find a complete stock of this popular
brand here.
Sam Hughes Co.
Phone Main 962
F. H. ROBINSON
LAWYER
10NE, OREGON
Quality Printing at a Fair Price The Gazette-Times
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SPECIAL
TEA
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Folger's Golden Gate
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Green or Black in Paper Cartons
1 -2 Pound, was 50c now 35c
1 Pound, was 90c, now 65c
This price will last
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Phelps Grocery Company
PHONE 83