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