The Gazette-Times PUBLISHED WEEKLY AND DEVOTED TO THE BEST INTERESTS OF MORROW COUNTY Volume 41, Number 42 HEPPNER, OREGON, THURSDAY, JAN. 15, 1925. Subscripion $2.00 Per Year E LAND EXCHANGE BILL INTRODUCED BY N. J. SINNOTT EXTENT OF WHEAT $500 IN PRIZES FOR BOYS AND GIRLS IN BIG CLUB CONTEST TAX LEVIES WHAT WILL HAPPEN, IF By SATTERFIELD E 33rd Session ' Organized Monday; Preliminaries Take But Little Time. ECONOMY KEYNOTE Governor Read Message; Moaer It President of Senate, Burdick Speaker of House. The S3rd session of the Oregon Legislature convened at Salem Mon day and quickly perfected He organ itation. Gui C. Moier of Multnomah county wai elected president of the senate and Denton G. Burdick of Deschutes county was chosen speaker of the house, neither gentleman hav ing opposition. Other routine pro ceedings went through on record time and the legislature was ready to take up its work. "Old Man Economy" has made his appearance at Salem, as this seems to be the keynote of the session. Nu merous bills have already been pre sented and there will doubtless be the usual amount of measures to wrestle with. Governor Pierce has a number of things he wishes the leg islature to consider, and there will be presented again a measure provid ing for an income tax. The tax ques tion will become a big issue, doubt less. Governor Pierce presented his mes sage to the body in joint session. The document is too long for us to give it in full, so we have only taken that portion pertaining to taxation, and quote the Governor as follows: Taxes. Taxation hat received my most earnest attention during the past two years. In the belief that reduction in the cost of government was upper most In the public desire. Unques tionably, the paramount issue in the campaign of 1922 was the reduction and redistribution of taxes. I kept this Issue squarely before the people in every address that I made during that campaign. During my incumben cy of the office of Governor I have done all within my power to carry out the pledges made at that time, and feel that I can now point to a substantial measure of achievement, in that I have kept every pledge that I made. Two Million Tax Cut. In 1922 the state tax levy, includ ing fixed millages, was 19,376.289.11. This year the stats tax levy is $7,492, 761,47, or a real reduction in state taxes of substantially $2,000,000, not withstanding the fact that when I be came governor there existed in the state treasury a deficit of approxi mately $100,000 growing out of the fact that the legislature had in the past appropriated larger sums than the tax commission was allowed to levy under the 6 per cent tax limita tion law. There is, at the present time, a surplus of more than $200,000 in the state treasury. Had the voters of Oregon seen fit to allow the state income tax law to remain upon the statute books, no state tax would have been levied this year, except the millages fixed by law which are outside the 6 per cent tax limitation, and which will aggregate in 1925 approximately 6.5 mills, or $5,669,712. While we have had a measure of both reduction and redis tribution of state taxes, it is true that wo who earnestly desire further to redistribute the burden of taxation have suffered a serious setback thru the repeal of the state income tax law, which was accomplished by the prodigal use of a lavish campaign fund and spent very largely in the repeated publication of false and mis leading propaganda. Repeatedly it has been stated that in my campaign of 1922 I promised to cut taxes in half. This falsehood, malicious and utterly without the ahadow of foundation In truth, hat been broadcasted about the state for the past two years. I made no such tatement to anyone a any time. What I did tay repeatedly and now say again, is that one-half of the state taxes, now borne by property, could and should be placed upon shoulders far better able to bear it. Income Tax Needed. The operation of the state Income tax clearly establishea the fact that my statement was correct. Income tax returns now on file in the state income tax department reveal that during the year 1923 a net income of $160,000,000 waa made by Individuals and corporations in Oregon. After all exemptions for families and de pendents were deducted, there re mained more than $70,000,000 taxable Income upon which Income taxes were assessed for the year 1923, The rec ords in the state house further dis close that 25,000 income taxpayers in Oregon enjoyed in 1923 a net In come of $67,000,000. Returns show that they paid In property tax $327, 036. The property tax was less than one-half of one per cent of their net income, and 8190 taxpayers, with in comes a little less than $11,000,000 net, paid $6,380,000 In property tax, or almost 60 per cent of their Income. If the entire tax load of tho state, including all of its political subdi visions, were to be placed upon net incomes, after allowing exemptions for dependents, a little more than one-half of the taxable Income of all the cltiient would be required. As it now is, the $40,000,000 exacted annually in taxes from thoso who hold property, can mean only the con fiscation of many hornet. Practically one-half of the real property In Oregon today will not rent for mora than enough to pay the taxet levied against it. At least two thirds of the rent value will be re quired to pay the taxes levied. Slow ly but surely, the unequal distribu tion of the burden of government is confiscating the property of many people in this state Readjustment mutt be made, I continue a firm believer in the (Continued on Page Four) 35,000 Acres In Eastern Oregon Affected by New Measure; Has Backing of Forest Dept. "The passage by the House on Jan uary 5 of a land exchange bill af fecting lands in Eastern Oregon is simply carrying out the principles of the Clarke-McNary Forestry Act," said District Forester C. M. Granger, in commenting on the recent action by the lower house of congress. "The principles of such exchange legislation have been recognized by congress for some time. This bill is similar to the Wenatchee exchange law passed three years ago and the later Deschutes Act, both of which look to the consolidation of govern ment forest lands and the acquiring by the government of cutover lands suitable for the growing of timber," Mr. Granger stated. "There are some 36,000 acrea of Government land in cluded in the Eastern Oregon bill which waa introduced by Congress man Sinnott." The laad exchange bill affecting lands outside of the Umatilla, Wal lowa and Whitman Forests is said by District Forester Granger to be an extension of the exchange law al ready in effect inside the National Forests of the United States. This extension would give authority for the Secretaries of Agriculture and of the Interior to accept lands in ex change outside the Forests within the prescribed area whenever they felt it was in the public Interest to do so. The law would give purely discre tionary authority to the two Depart ments and contains no obligation on the part of the government to approve any application. The area which could be acquired under the law lies adjacent to the National Forests and its acquisition would serve to round out natural units of national forest land, according to forestry officials. Mr. Granger stated that the De partment of Agriculture has report ed favorably to congress on the bill, believing that some favorable influ ence can be exercised by the Forest Service under the measure toward securing better conditions for forest growth on the cut-over lands lying in me urande Konde country. "The Forest Service will under the new proposed law be able to offer stumn- age inside the National Forests for such cutover lands In good condition of forest young growth as may be obtainable at reasonable prices," stated Mr. Granger. This, said Mr. Granger, is the main object of the bill. The countrv in cluded it rough land, valuable for timber growing and watershed pro tection. Mr. Granger stated that no arraneo- menta had been made with any own era for an exchange. The proposed law, ne stated, is similar in its terms snd workings to the Deschutes ex change law which passed Congreat three years ago and which is being used to protect timber and forest growth condition! in the Bend re gion on The Dalles-California High way. , Move Service Station To Lot On Main Street Ferguson Brothers have removed their service itation to the lot on Mam street formerly owned by the K. of P. lodge of this city, and more recently used as the place for pitch ing the big Chautauqua tent. The little building was placed on the cor nor of the lot on Tuesday, and the boys are getting It nicely shaped up for business. Gene and Raymond Ferguson re cently purchased this corner from Marion Evans and when thov o-et fixed up they will have one of the ' best locations In the city for a ser vice ttation. The station was former ly located on the Morgan lot along side the highway opposite the ware house of Brown & Lowry. Second Graders Hustle Out Good Attendance By the hustling of the second grade pupilt during tho week there was a good attendance at tho P. T. A. meet ing at the high school auditorium on Wednesday afternoon, at which time the newly chosen president, Mrs. Frank Turner, presided. As a reward for the effort put forth by the pupils the second grade was awarded the prise when the vote was taken on the attendance. A principal feature on the program was the drill of the Girl Reserves un der their leader, Miss Elizabeth Phelps, Aside from tho entertain ment furnished by the girls, Miss 1'helps gnve a talk and outlined the objects and work of the organization in an interesting manner. The Re serves number 20 members at the present time and the kynote or slo gan is Service. The Girl Scouts and second grade pupils put on a dramatization of the I'ied Piper and their work was cred itable and very amusing as well as instructive. The goodly attendance was encour- nging to the president and It is hoped tnat it may keep up for the remainder of the year. Mr. and Mrs. Waltor Cason have re. turned to lone from Portland, and are now making their home there. They recently purchased the resi dence property of tho late Mrs. Mary Hale, mother of Mrs. Cason, FOR SALE 1922 Ford Scdnnj good tires, spare, Hassler shocks, foot feed and other extras. Mechanically porfect, A good buy If you need a oar. Price $.100. ALVA JONES, Box luz, Lexington, Oregon. Mitt Anna Dohcrly, clerk in the office of Sheriff McPulToo, has gone to Portland where she will spond the week-end visiting with frionda. Zr AUTOtAiTSE. WHEAT DAMAGE IS HARD TO ESTIMATE Pioneer of Lexington Section Thinks Some Weeks Yet Required to Tell. B. F. Swaggart, pioneer stockman and farmer of the Lexington section, owner of the Eastern Oregon Jack farm, and withal, a close observer when it comes to those matters per taining to his line of endeavor, was in the city on Saturday and dropped n to have a chat with tba G.-T. edi tor for a few momens. Naturally, the question of the damage done to the wheat by the recent cold Bnap was the subject receiving the most attention. "Just to what extent wheat is dam aged, will require several weeks to determine," stated Mr. Swaggart "My opinion is that some varieties will have to be reseeded, but am hoping that the damage has been over esti mated. Grain is in a very delicate state at this time, and just what the outcome will be to a large per cent of It depends on the future weather conditions." Mr. Swnggnrt is regretting the loss of a family heirloom recently. This was a meerschaum pipe that he had been in possession of for 40 years, handed down to him from his great grandfather, and as such greatly prized and carefully guarded. He never took the pipe from the house, but during the winter months it was his solace while sitting about the house. The pipe fell from the shelf where it was always laid, to the kind ling behind the stove and found its way into the fire and was destroyed. Mr. Swaggart regrets the loss more because of the family history than for any other reason. Elks Will Entertain the Pupils of High Schools Hcppner Lodjre No. 3B8, B. P. 0. E., arc arrnncing to entertain members of the high schools of Heppner, Lex ington and lone with a dancing party en the evening of Saturday, January 17, Tho Elks and their ladies are also expected to be present at this func tion and nelp in tho entertaining. There is to be plenty of good mime and a good time is assured. YOUR INCOME TAX. Your income tax for the year 1924 is less, in proportion to your income, than was tho tax for'1923. A rate re duction, however, is not the only ben efit afforded by the revenue act of 1924. Increase in the exemption for married persons, a 25 per cent reduc tion on "earned income," and other changes in revenuo legislation are of immediate interest to evrey taxpayer. The revenue act of 1924 requires that returns be filed by every single person whose net Income for 1924 was $1,000 or more, or whose gross income was $5,000 or more, and by every married couple whose aggregate net income was $2,500 or moro, or whose aggregate, gross income was $5,000 or more. Last year returns were re quired of married couples whose ag gregate net income was $2,000 or more. Husband and wife, living to gether, may Include the Income of each in a single joint return, or each may file a separate return showing the income of eaclC Net income is gross income less cortnin specified reduc tions for business expense, losses, bad debts, contributions, etc. Tho period for filing returns is from January 1 to March IB, 1925. The return, accompanied by at least ono fouith of the amount of tax duo, must bo filed with the collector of internal revenue for the district in which tho taxpnyer has hit legal residence or has his principal plnco of business. January Clearance Sale of all win tor hats at hnlf and less. MRS. M. L. CURIiAN'S MILLINERY S1I0PPE. Phlll Colin Is up from Portland thli week looking after bUBlnoss affairs here. FARMERS COULD CUT E Cleaning of Grain on the Farm Recommended by Market Agent. C. E. SPENCE, State Market Agent. An amazing sum, in the aggregate, could be saved by the grain growers if they would clean their wheat of foul dockage on the farm, at the time of threshing. A cleaner, constructed along the lines of a disk separator, is now on the market It can be at tached to the thresher, and testa made on wheat containing dockage as high as 25 per cent have resulted in re ducing tho dockage to less than one per cent, and the screenings removed contained less wheat than is ordin arily found in elevator screenings. There is, of course, a certain dock age of oats, barley, etc., that the grower gets credit for, but there is a great quantity of other dockage that is a dead loss to him in the way of freight, handling, insurance, etc., and there is often contention between the grower and elevator over the amount of dockage. Yet at the tame time this dockage, when removed at the thresher, is of considerable value for feeding purposes, and when ground is a good substitute for oats, barley and mill feed. Stock food companies purchase this dockage from the elevators, and after grind ing use it, in poultry and stock foods. In five wheat states in the spring crop of 1923, reports from 1400 ele vators showed the total wheat dock age to be 11,650,000 bushels or the equivalent of 13,980 carloads. This dockage when considered as wheat, or on a wheat basas, would amount to $10,000,000 exclusive of freight, in terest, handling and Btorage charges. The records of the Oregon State Grain Department show the dockage (Continued on Pare Four.) Closing Out Sale of our Oliver Implements Big reduction on Plows, Superior Drills and Repairs. 3-hottonyl4- 16-in Oliver Gang Plows. $139 2-hottom. H-. 16-in. Oliver Gang Plows. $99 Come in early as our stock will not last long at these prices. Peoples Hardware Co. I. 0. 0. F. ENJOY SOCIAL MEETING Large Gathering of the Three Link Fraternity at Lexington Last Thursday Evening. The Lexington Odd Fellows and Rebekahs entertained the brother and sister lodges of Morrow county at their hall in Lexington on last Thurs day evening, and the occasion is pro nounced the very best yet enjoyed. From lone, Heppner and Morgan there were large delegations who joined with the Lexington brothers and sisters and the visiting members in the feast of good things that had been prepared for the mental and physical man by the Lexington lodges and no less than 200 people, members of the orders, were in attendance. At 8:30 the invocation was offered by Rev. W. W. Head of lone, after which the company remained bowed in silent respect to their recently departed brothers and sisters. The following program was then given: Music McMillan Orchestra Vocal Solo Mrs. Frank Turner Recitation, "Joint Installation" Elsie Morgan Piano Solo Mrs. Grady Feature Dance Claudia McMillan Reading ..... Miss Lemery Music Orchestra Reading Miss Gladys Bengo Music Orchestra Following the program luncheon was served by the Rebekah lodge of Lexington, and the remainder of the evening was spent in playing of games and a general good social time. The next get-together meeting is scheduled to be held at Heppner on the evening of February 4th. The lodges represented at the meet ing joined in sending a letter of greetings and affection to Bro. Lee Padberg of lone, who is seriously ill in Portland. Lost A small straw suitcase, somewhere on road between Hennner and Pendleton via. Lexington. Finder please leave at this office. Suitable reward. J8-2 County Agent Advises Best Methods For Reseeding. ROGER W. MORSE, County Agent The extent of the wheat damage by the recent freeze in Morrow coun ty it very hard to determine at the present time. Apparently all wheat in the county hat been damaged. The real extent of thit damage depends largely on the weather from now on. Continued freezing and thawing, or another cold snap without anow pro tection, will probably mean that t large acreage will have to be reseed ed. On the contrary, favorable weather may leave enough of a stand so that it will not pay to reaeed. The tafest plan to follow will be to prepare for reseeding by getting a line on available spring seed and getting the outfit in thape to start seeding on short notice. In a tele phone conversation with the writer Tuesday morning, D. E. Stephen!, of the Moro Experiment ttation, stated that he believed little reseeding would be necessary in Sherman coun ty, provided the weather from now on wat favorable. He estimate! the present damage at about fifty per cent of the stand in moat fields. Should reseeding be necessary, it will be advisable to tow wheats that will grade the tame at the wheat now in the ground. For reseeding Tur key, where there will be part of a stand of Turkey left, Red Bobs or Marquia would be the beet varietiet. For reseeding hybrid 128 or fortyfold federation or hard federation would be used. Where the tand it entirely gone, spring barley would be a good crop to plant Unless it could be done at once, it is not considered ad visable to reaeed to any of the win ter grains now in the ground. Information as to available spring wheat is being obtained by the Coun ty Agent so that a supply can be se cured as soon as it is definitely known how much seed will be needed. Last Friday night the Freshmen staged their annual come-back by giving the upper classmen a masquer ade party. There were some very good costumes. Byron Johnson, who took first prize, wat dressed as a Mexican, and a very good one he was, too. You couldn't have told him from the real article. Then Mary Patter son, second prize, waa another good one, and ran Byron a close race, al though in an entirely different sphere of action. She was dressed as a freckled-faced boy. Crocket Sprouls took third, assuming not only the ap pearance but also the character of a brigand, to judge from the noise and scuffling that ensued when he ap peared. We give the Freshmen credit for serving good eats. They terved fruit salad with cake and cocoa. Everyone enjoyed himself immense ly, in spite of the usual gang of roughnecks who always attend these gatherings uninvited, and act so much like little boys that they have to be watched to be kept out of mischief. Two of the most exciting and enter taining basketball games of the sea son were played last Saturday eve ning. The high school girls matched their skill and dexterity against a few of their graduated sisters, the town team. This team consised of Tina Doherty, jumping center; Ruth Tash, side center; Elaine Sigsbee and Florence Cason, forwards; Velma Hall and Agnes McDaid, guards. By hard playing the high school girls were able to overcome their op ponents who had had lest practice and the game resulted in a score of 10 to 15. To complete an exciting evening the high school boys played the Hard man high achool boys. The teams seemed to be fairly well -matched. The game was a good one, both teams showing their speed and at the end of the first half the score ttood 4-4. Heppner succeeded in making a basket during the last half while Hantaan seemed unable to do to altho they kept the ball their share of the time. At the end of the game the score stood 4-6 in Heppner't favor. Examsl The semester examina tions will be given Thursday and Fri day. The high school team will play Boardman at Irrigon next Friday and Arlington here next Saturday. The "H" Club is beginning again on preparation! for the tmoker which was delayed by the cold map. It has been decided that the smoker will be held a week from next Wednesday, on the 28th of January. The club expecta to put on a good card. PURLOIN PELTS FROM MAN WHO BEFRIENDED THEM James Garrett and Billy Daly, a couple of young men passing through the country and claiming to be from Montana, were treated to breakfast at the home of Gus Miller on Butter creek Monday morning, and to show their appreciation of hit kindness purloined some furs that the old gen tleman had. They were apprehended at Heppner by Sheriff McUuffee, who had b.een informed of the missing pelts by Mil ler, and held for petit larceny. Their hearing was before Justice Young on Wednesday and he gave each of them 30 days in the county jail. We are informed that there will be more business in the court of Jus tice Young on charges of petty theiv ery, as complaints have been lodged with that official covering some acts of this nature. NOTICE All account! due the Cen tral Meat Market to October IS, 1924, are to be paid only at the office of Jos. J. Nys, Heppner, Oregon, either by cash or note, by February 1, 1925, B. F. SWAGGART. Cooperative Marketing Will Be Subject of Competitive Work As Now Outlined. De talis of the approaching contest for boyt and girlt club members of the state were given at a noon meet ing of the agricultural committee of the Portland chamber of commerce last Thursday, January 8. The eon test wat explained by H. C. Seymour, state club leader, who stated that lessons were being prepared by Prof. Hector Macpherton of O. A. C. on the subject of cooperative marketing, the firet three of which were in the handt of the printer and soon to be sent to the different county agents and club leaden throughout the state for distribution to all club members. Prof. Macpherton it recognized at being a leading authority on the sub ject having been a deep atudent of cooperation aa now established not only in this country, but the prin cipal countries of the world. After lettont covering the entire field have been worked by by the club members, there will be contests to select the boy or girl making the best talk on "Co-operative Marketing," the contests to consist first of a local club contest, the winner of the club to meet other clubs in a county con test, the winners of county contests to meet by districts, and the winners from the districts to meet in Port land for the final contest The eon test will be open to 8th grade and high school students, separately. It is expected email prizes will be given to the winnert of the county and district contests, with the bigger prizes going to the leading contest ants of the main event It it antici pated about $500 will be provided for prizes, the amount being donated by the marketing department of the Portland chamber of commerce Qnder the Oregon State Wide Development runa. Strong endorsement of the contest wat given by C. D. Rorer, president of the Eugene Bank of Commerce and president of the Oregon Bankers' as sociation, who also spoke before the committee, at one of the best and biggest movement! yet started to teach the value of cooperative market ing, and the first competition of this nature in the United States. Active interest on the part of the bankers of the atate could be looked for. ac cording to Mr. Rorer, who further stated that direct assistance would be extended through the agricultural committee of the Oregon Bankers' association. Men and Boys Enjoy Good Time Together ThA mpn n n1 knva kan,,,,. ,1. parlors of the Christian church on iasi mursaay evening was attended by 45. the bova heinir th oiiata nf the men present The feed was pre- partu oy me willing workers, and Was just a POod. whnloanma maol joyed to the limit by all, and espec ially the bunch of husky Boy Scouts and other youtht who were present Suitable tongs were prepared for the occasion, and Paul DeF. Morti- more 01 lone was in charge as leader. There wat tome pep in this part of the program, too, until that point was reached by the boys in which there was no more give to their belts and sinfrino Wama a tn lffi,.lt --l- Addresset were made by Attorney S. E. Notaon, Reid Buseick and C. F. Trimble, and aside from the good feed enjoyed tnere was an intellectual treat It ia planned to have eimilar gatherings in the future, the object beinST tO brine tha man and hnxrm t the town into closer association and narmony, and at the future meetings it will be the effort to hrnra mn t the boye of high school age attend. Former Heppner Woman Resident of Coquille, Ore. Friends of Mrs. Lena M. White. who was formerly Lena M. Glasscock of thit city, will be interested to know that she was united in marriage on the 2nd day of September. 1924. to Mr. Fred E. Coleman of Coquille, uregon. At the time of the marriage, Mrs. White was residing at Corvallis. Ihe Lolemans have just recently moved into their new, modern bun galow, which they had built on their farm, about half way between Marsh- field and Coquille, on the Roosevelt highway. Mrs. Coleman has her twin daughters, Mary Louise and Frances minor White, with her. Mrs. Coleman is a daughter of Mrs. W. W. Smead of this city, and was formerly Mrs. C. M. White. Mr. White was an attorney and was as sociated with the firm of Raley & Raley in Pendleton at time of his death on January 3, 1919. He was a victim of the flu epidemic of that winter. THE CROWNING OF THE YEAR." Thii beautiful New Year's enter tainment was given by the Epworth and Junior Leagues at the Methodist Community church on Friday eve ning and was well attended and great ly enjoyed. Father Time and representatives of the months and seasons of the year and the New Year, were the characters portrayed. The play was interspersed with readings and sev eral special musical numbers. The general opinion prevniled that the participants all acquitted themselves very creditably. Mrs. Alford direct ed the play and much credit is due her for the success of the entertain ment The stiver offering taken will be applied to the fund fur superan nuated pastors. A large number of the representa tive business men of the city, as well as the most of the sheepmen of this vicinity, are in Pendleton today at tending the meeting of he Oregon Wool Growers association, Heppner Property Own ers Will Pay on Basis 50 Mills for 1924. The following are the tax levies for the various funds of the state and county, school districts and citiet and towns of Morrow county for the year 1924, and taxet are being extended on the rolls according to these fig ures. It will be noted from these figures that the popele of Heppner are called upon to pay total of 49 mills, which it one-half a mill leu than last year. It ia encouraging to know there hat been tome reduc tion, even though we can acarealf feel it From the following the figures for Heppner taxpayers will be: State 5.7 County , 19 General School 1J Bond Interest and Sinking Fund t.T General Road 8.1 Market Road 1.2 High School Tuition 1.1 Rodent Bounty . & School Dist No. 1 17.8 Heppner ..13.9 Total -49.9 TAX LEVIES FOR 1924 ROLLS. urn. State .T County U General School 1J 8.9 . 84 . l J . i.i . i . s. General Road Market Road .. High School Tuition , Rodent Bounty . Special Road District No. 1 Union High School No. 1 . (School District! No. K. 4. il. It Bond Interest and Sinking Fund 8.7 Forest Patrol 1V4 cent per acre SPECIAL SCHOOL LEVIES. Diitrict 1 2 S 4 5 6 7 9 10 11 12 14 16 16 17 18 19 20 21 22 23 24 25 26 27 28 29 31 32 S3 34 35 MMIa . rti . l. . 2.5 '. IS . lJ . 19 . 9.8 . 12. . 8.4 . 15.8 . 1. . 16 - 8.2 . 1.6 I 8.1 . 6.4 ". 4J . 4.4 . 3.3 . 21.6 . 15.2 . 25.7 . J-t . 8.6 . 1.1 . 8.1 '. 8.8 . 15.1 . 3. . 2.6 . 2.6 . .7 . 14. J . 1.8 . 1J . 15.9 '. i 6.7 CITIES Mills . 13.9 . 8.7 . 14.2 . 26.6 Heppner lone . . Lexington Boardman ... Fire Patrol and Irrigation tax not le-ied by the County Court. INCOME TAX Df A NUTSHELL. WHO? Single persona who had net income of $1,000 or more or groat income of 85,000 or more, and mar ried couples who bad net income of $2,500 or more or grots income of $5,000 or more must file retumt. WHEN? The filing period it from January 1 to March 15, 1925. WHERE? Collector of internal rev enue for the district in which the person lives or hat hit principal place of business. HOW? Instructions on Form 1040A and 1040; tlso the law and regula tions. WHAT? Two per cent normal tax on the first $4,000 of net income in excess of the personal exemptions and credits. Four per cent normal tax on the next $4,000, Six per cent normal tax on the balance of net incoaie. Surtax on net income in excess of $10,000. NOTICE OF SPECIAL MEETING. Heppner Lodge No. 358, B. P. O. E. There will be a special meeting of Heppner Lodge No. 358, B. P. O. Elks, on Saturday night January 24th, 1825. at which time Bamett H. Gold stein, District 1'eputy Grand Exalted Ruler, and Bro. Ben Fisher, president of the State Elks' association, will be present Alt brothers are urged to at tend. C. L. SWEEK. Exalted Rulor. J. 0. RASMUS, Secretary. FIFTY DOLLARS REWARD. To any one giving information of person or persons who thot two fox terriers, matt and female, wearing Morrow county licenses Not. 1028 and 1029 for 1925, near Cecil, Morrow county, Oregon, on January 8, 1926, MKS. JENNIE LOWE, Cecil, Oregon. John Bollenbrock of Monument Is spending a few days In Heppner while on hit way to Portland.