Image provided by: Morrow County Museum; Heppner, OR
About Heppner gazette-times. (Heppner, Or.) 1925-current | View Entire Issue (Sept. 16, 1926)
HEPPNER GAZETTE TIMES, HEPPNER, OREGON, THURSDAY, SEPT. 16, 1926- PAGE THREE LIVESTOCK TAX LAW 101 Judge McCulloch Rules Against the Taxing of Transient Stock. Pendleton East Oregonian. "The Transient Livestock Law," passed by the 1925 Oregon state legis lature was found unconstitutional by Circuit Judge C. H. McCulloch whose decision in deciding for the plaintiffs in three suits brought against Wal lowa county and the Wallowa county assessor was received here yesterday from Enterprise where the cases were tried. Thousands of dollars annually will be saved through the abolishment of this law, local woolgrowers declared, and the action of Judge McCulloch in finding it unconstitutional will be greeted with elation by sheepmen throughout the state. Decision Is Reached. The three suits against Wallowa county and the Wallowa county as sessor, Bryson vs. Wallowa county, Falconer vs. Horner, Wallowa coun ty assessor and others and the North nest Livestock company vs. Homer end others, ended Tuesday of this week but decision was not reached until several days later and a copy of this decision reached Fee and Fee, attorneys of Pendleton and Herbert C. Bryson of Walla Walla, lawyers for the plaintiffs, late yesterday. An explanation of the facts in the case and of the decision which the district attorney of Wallowa county declared would not be appealed to the state supreme court, was given today by Mac Hoke of this city who is closely affiliated with the Falconer interests, one of the three defendants in the case and formerly secretary of the Oregon Woolgrowers association. Would Prevent Collections. "These three cases were brought in Wallowa county to prevent the col lection of a tax levied by that county upon sheep which grazed there only during the summer months but whose permanent home was in Uma tilla county. This levy was made pur suant to "The Transient Livestock Law" which was passed by our legis lature in 1925. This statute provid ed that where the sheep were grazed in any county except their home coun ty, that only a sixty per cent of the normal tax of that county should be placed upon them and that forty per cent should be collected by any county in which the sheep might graze. "The law contained gross and ob vious defects for aside from the book keeping required on the part of the sheep interests, it levied a tax on an arbitrary basis of forty per cent for the grazing county even though the sheep had not ranged in that county for more than a day, and had been fed for all the Test of the 12 months in the home county. Various asses son contended they had a right to levy at an arbitrary valuation on the sheep, notwithstanding that this val ue might be grossly in excess of that at which the sheep were assessed at in the home county. To take a specific instance, some of the sheep levied upon were assessed at a $6 valuation by the Umatilla county as sessor on March the first, when they were carrying both lambs and wool, whereas these same sheep were as sessed in Wallowa county on a basis of $9 per head in August at a time when they had neither the lambs nor the wool. 1924 Tax Rate Used. "In assessing the sheep under the statute the assessor of Wallowa coun ty used the tax rate of 1924 for what county, which was 6.76 mills, whereas the tax rate in the home county for the year 1925 at which the sixty per cent was levied, was only 6.69 mills. This of course was a flagrant injus tice as the livestock men were there by paying more tax to the state than the owners of any other type of per sonal property. There was in the law no procedure for equalizing this in equality. "The situation was even worse for Washington sheep owners because they were required to pay 140 per cent taxation upon their sheep since no deduction was there permitted by home county in the different states. "Owners of livestock throughout Oregon and Washington are rejoicing to know that this statute has been declared unconstitutional. The Ore gon Wool Growers association is about to make a determined effort in behalf of its members to recover for them the excessive levy collected by some of the counties from the owners prior to the time that the law was de clared void in the circuit court of Wallowa county." COUNTY COURT HAS Court met in regular session at the Court House in Heppner, Morrow County, Oregon, on September 1st, 1926, the same being the regular time for holding a term of the Coun ty Court, when all officers were pres ent, and the following proceedings were had, to-wit: Upon petition the Court set Nov. 1, 1926, as the time and the Henry Peterson house in Gooseberry as the place to hold a special election to vote on a special road tax of 10 mills for Toad purposes in Road District No. 14. Court passed Market road resolu tions for the Clark's Canyon and Clark's Canyon Spur Market Roads. Court granted a widow's pension to Julia C. McEntire of $32.50 per month. An order was made in regard to a private road way to the lands of fauline Quaid, and viewer was ap pointed. The following claims were approv- mi umi nmr nm nmr omr omi ni nmi nm HUf urn nmi nni nmr nsr fimi imi aim nnr nmr fimr flmr i Materials for the Miss's School Dress FLANNELS Beautiful colors of tan, coral, purple, rose, orange, blue and red. $1.50 to $3.50 per Yard. PLAIDS AND STRIPES in Woolen goods. THE LATEST THING Black and white sport satin ; colors also. Serviceable Jnderthings from our fa mous MUNSINGWEAR. October Delineator will be on sale Sept. 1 5 instead of Sept. 5. Headquarters for MUNSING Reserve Sept. 23-4-5 for the Heppner Rodeo MALCOLM D. CLARK ed and paid: State, Various $ 18.96 F. Nixon, No. 18 46.77 Gilliam & Bisbee, General .... 30.32 Kilham Sty. Co., General ... 4.83 W. L. McCaleb, General 4.60 S. Shaw, General 7.60 O. C. Wageman, General 1.60 Union Oil Co., General 47.60 J. W. Kirschner, General 60.00 M. F. Wadsworth, No. 1 1.85 T. J. Millspaugh, No. 7 14.96 Carl Leathers, No. 2 17.62 C. F. Feldman, No. 23 88.60 Arlington Bank, No. 2 76.13 Bank of lone. Various 38.40 First National Bank, Various 435.15 Farmers A Stockgrowera Na. tional Bank, Various .... 11.98 State, Market 89.07 Bank of lone, Market 4,173.25 First National Bank, Market 86.23 Farmers & Stockgrowera Na tional Bank, Market 444.73 Bert Mason, Market ,. 4.40 Tum-A-Lum, Market 143.36 City of lone, Market .90 Independent Garage, Market 33.65 Union Oil Co., Market 807.01 Gilliam & Bisbee, Market . 22.60 F. Shively, Market 43.26 Farmers Elevator Co., Mar ket - ..... 9.75 Bristow Johnson, Market 1.40 C. B. Orai, Sealer 13.95 A. J. Chaffee, Overseer 100.00 A. H. Johnston, Health 10.00 Iydia Ritchie, Pension 10.00 Rebecca Knight, Pension .... 25.00 Ida Fletcher, Poor 16.00 Henry Cramer, Poor 25.00 Harry Archer, Poor 12.00 Mabel Howell, Poor 20.00 Belle Courter, Poor 20.00 G. A. Beakman, County Ct... 19.00 L. P. Davidson, County Ct. 40.90 Pac. Tel. & Tel. Co., Cur. Ex. 34.45 Geo. McDuffee, Various 61.93 W. F. Hoakins, Sheriff 31.73 Paul McDuffee, Sheriff 11500 Rebuilt Typewriter Co., Clerk 14.75 Norman Supply Co., Clerk .... S O'J Glass A Prudhomme, Clerk .. 83.6'j Gazette Times, Various 67 SO C. D. Roberts, Treasurer 1.50 L. S. May, Circuit Court 36.00 C. O. Ayers, Court Houses .... 30.00 Gilliam A Bisbee, Court Hse 27.89 J. G. Cowins, Court House .. 6.75 S. Hughes Co., Court House .... 19.65 Humphreys Drug Co., Court House - - 4.25 Mrs. J. H. Gentry, Poor 100.25 Thomson Bros., Poor 9.00 S. E. Notson, Dist. Atty 22.35 F. Sheperd Co., Dist. Atty 10.00 Bushong & Co., Sheriff 22.68 A. E. Perry, Watermaster .... 24.51 E. C. Alford, Juvenile 10.00 A. B. Cochran, Rebate 8.87 J. K. Gill Co., Library 200.00 H. M. Walker, Institute 217.90 HOWARD-RHODES. Miss Lola Francis Rhodes of Mc Minnville and James Arthur Howard of Hood River were united in mar riage at a pretty home wedding at the home of the bride's parents, Mr. and Mrs. B. F. Rhodes, August 29, 1926. Miss Veda Rhodes, sister of the bride, played the wedding march and Rev. Henry, pastor of the First Baptist church of McMinnville, read the ser vice. Following the ceremony which took place at two o'clock p. m., a re- Cfption was held and refreshments served. The bride was charming in a gown of white georgette, and carried flowers. She was attended by Miss Frieda Frietag. Mrs. Howard is a graduate of McMinnville College of the class of "26 and a member of Lambda Lambda Sigma sorority. The bridegroom is the son of Mr. and Mrs. I. L Howard of Hood River. He is a graduate of lone high school and finishes his college course at Mc Minnville in 1927. He is a member of Phi Epsilon fraternity. Donald NEW HONEY In comb or extracted $2.00 Gallon 6 gallon lots or more $1.88 Per Gallon Produced exclusively from clovers. Quality Guaranteed THE BUSY BEE APIARY Banks, Oregon Stowe of Portland acted as best mas. After a short wedding trip to Hood River, Lost Lake and Portland they will be at home in McMinnville. Seed Wheat For Sal A limited amount of Soft Federation. $1.80 per bushel if taken at one. At Hepp- 1 ner Farmers Elevator Co. 24-27 WE SERVE FIRST CLASS MEALS EE If you have tasted good cooking, then try H ours, and don't forget to buy 3 HEPPNER HOME-ADE BREAD at 9 cents a pound loaf, or 3 for 25c. H Better than ever. If your grocer don't H stock it, buy it at the American Bakery 1 and Cafe I Over two billion smoked a month! and for just one reason All headed one way, for natural tobacco taste NO doubt about it. Over two billion Chesterfields are smoked every month, and even today, after four years of record breaking gains, Chesterfield is still America's fastest -growing cigarette. To men who know tobacco, that means just one thing. American smokers have found what they wanted natural tobacco taste and character. They've found it in Chesterfields only and the shift to Chesterfield is on I Giesterf CIGARETTES Such popularity must be deserved Liggett & Myim Tobacco Co. Ida