PAGE SIX
HEPPNER GAZETTE TIMES, HEPPNER, OREGON, THURSDAY, OCT. 281926.
Candidates and Measures to be Voted On at General Election, Tuesday, Nov. 2nd
The Inheritance Tax
and the Average Man
By L. B. SMITH,
Secretary and Attorney Greater Oregon Association.
Not long ago I was talking with an old time Oregon
lawyer, a man of long experience and deep convictions on
most of the affairs of life. We got to discussing the in
heritance tax, and the half million dollars that the state
takes by law from the property of Oregon men and wo
men after they are in the valley of the shadow, where de
fense of their rights is impossible, and the aspect of the
tax as it is really applied here in our state. "You know,
Smith," he said, "when I hear Milt Miller and some of
these politicians arguing about the inheritance tax, and
proclaiming the right of the state, in the name of justice,
to dip administrative hands into the accumulations of
men and women who are gone, it makes me sick, because
they always confine their remarks, and their demands
for Justice, to the estates of the very few wealthy people
we have here who have died during the last few years.
"You would think," he continued, "that all of this tax
is garnered from barons and commercial giants, when as
a strict matter of fact the biggest proportion is taken,
year after year, from the Average Man. You know who
I mean. The one that is always dying is the man or wo
man in average circumstances. This person has some
property, always encumbered, a little life insurance, and
no cash. Heirs, administrators and executors walk into
our office, day after day, with stories of this kind to tell.
They never know that there is an inheritance tax. They
have heard about it in a vague manner, but paid no more
attention to it than most folks do to the details of the
day of death and burial while they are walking around
among us friends and neighbors, in health and happi
ness. No well person wants to keep himself forever sur
rounded with the cerements of death and the depressing
gloom of mystic half lights and the heavy scents of
wreaths and flowrs. He wants to hurry, and sell goods
and make a dollar and keep his bills paid. The result is
they don't know much more about inheritance tax than
they do about the value of insurance or the price of cas
kets. This tax is always a shock. It has to be paid in
pot cash, and I have seen widows and children and the
next friend executor go to the bank, only to be told that
money cannot be borrowed on mortgaged property, and
finally friends or relatives have to put up the money
for the tax. The government tax isn't so bad now that
they have raised the exemption to $100,000, but in recent
years there has been a lot of trouble of the same kind
about the government inheritance tax when the exemp
tion was lower." You remember how they attached the
bank account of Jerry Foley's widow up in La Grande
to enforce payment.
"The theory of the politicians and speechmakers is
that big estates ought to return to the state part of the
money the deceased made during his lifetime, ought to
prevent the perpetuation of wealth and power. I see
from Chapman's analysis of the state figures for the
past two years that more than a thousand of our friends,
the Average Man, died during that time, and paid over
half of the state's inheritance tax while only 69 people
that might be considered wealthy, over $100,000, died in
the same time. Not much danger about wealth and pow
er in Oregon.
"The philosophy of which is that while the state stood
by waiting to clean up on the wealthy, over a thousand
of the small estates were getting it on the wrong side of
the ledger. These same politicians who are calling so
strenuously for justice, are practicing the very injus
tice of which they complain. Life is like that anyway.
The fellow who is loudest in defense of the under dog,
doesn't hesitate to give the said dog a sly wallop. while
in the midst of his harangue.
"I can't see any benefit to mankind from the inheri
tance tax, and never could. If Oregon would be wise
enough to decide against it, I believe it would relinquish
a source of taxation that never had any standing, and
never will, and would go a long way toward convincing
the rest of the country that Oregon at least, during her
period of development, is willing and anxious to tax the
living and healthy citizens who are helping to build a
great commonwealth, and to let them rest in peace when
they have passed to that great beyond from whence there
is no return, and no defense against the ravages of tax
collectors.
TUBERCULOSIS HOSPITAL
ENDORSED BY CHURCHES
Endorsing the Eastern Oregon Tuberculosis Hospital
Act, upon which a referendum vote is to be taken at the
coming general election, the Portland Council of
Churches placed itself on rcord in favor of more adequate
provisions for tuberculosis patients in Oregon, it was
announced recently from the office of the Oregon Tuber
culosis Association in Portland.
The Executive Committee of the Council of Churches,
meeting at the Y. M. C. A. in Portland on Thursday af
ternoon, was addressed by Rev. H. L. Bowman, pastor of
the First Presbyterian church, with regard to the need
for a branch tuberculosis hospital in the region east of
the Cascade mountains. "Every city and county in the
State feels the effect of this long waiting list for ad
mission to the tuberculosis sanitoriura at Salem," said
Dr. Bowman. "Each new patient who applies must wait
one to four months for admission, and patients from
Eastern Oregon, when they are admitted, are brought
face to face with the hardship of going for from home
and friends into a climate different from the one to
which they are accustomed."
"Every additional bed that is provided in the proposed
Eastern Oregon Tuberculosis Hospital, which is coming
up for a vote of the people in the coming election, will
help just that much in providing early care for these
tuberculosis patients, and will increase greatly their
chance for returning to health and self-support," Dr.
Bowman added in asking for the support of the clergy
for this referendum.
By unanimous vote the Council endorsed this new
branch hospital and recommended to the Portland past
ors the active support of the project from the pulpits and
through their church bulletins.
Drys Oppose Robert N. Stanfield
The Oregon Anti-Saloon League, after a very careful
investigation, endorsed the candidacy of Frederick Stei
wer, Republican, for the office of United States Senator,
in the primary election. The League has every reason to
believe it made no mistake.
The League did not take issue between the Democratic
aspirants, because both candidates qualified to the satis
faction of the League.
aThe League is non-political and non-partisan, there
fore it does not now discriminate between Mr. Steiwer
and Mr. Haney, the Republican and Dmocratic candi
dates, respectively.
The League is however, unalterably opposed to the
lection of Robert N. Stanfield, the indpendent candi
date. The League therefore calls on all citizens of Ore
gon who believe in the principle of Prohibition and the
observance and enforcement of law, to vote against the
candidacy of Robert N. Stanfield for the office of United
States Senator at the coming November election.
ANTI-SALOON LEAGUE OF OREGON CAMPAIGN
COMMITTEE,
E. R. Baker, Chairman, A. L. Veazie, Secretary,
J. P. Newell, Treasurer.
HOUSEWIVES' COUNCIL BILL TO BE DISCUSSED.
A. A. Smith of Baker, a former member of the Oregon
legislature and now serving on the State Tax Investigat
ing committee, will broadcast a speech over KGW at
Portland on Saturday, October 30, from 8:00-8:16 p. m.
Mr. Smith, who is a recognized authority on matters
pertaining to taxation, will discuss the proposed Consti
tutional Amendment submitted by the Housewives'
Council of Portland, and which has for its purpose the
entrance of the state of Oregon into the light and pow
r business. Radio fans may expect to hear a brief but
Interesting talk on this proposed legislation.
FOR UNITED STATES SENATOR IN CONGRESS. Submitted by the WialatureKMATH COUNTY BONDING AM-
Vote fr ne ENDMENT Purpose: To amend section 10 of article XI of
12 W. P. Adams, of Multnomah County Independent !he con8titution of the ,tata of 0resn t0 Permit th
issuance of bonds by Klamath county when authorized by a
J3 Bert E. Haney, of Multnomah County Democratic majority vote of the people of said county voting thereon, in
an amount equal to the amount of warrants of said county
14 Robert N. Stanfield, Of Multnomah County outstanding on April 1, 1919, and interest thereon to date of
"Freedom from Dictatorship Independent" election, for the payment of which no funds were then
available, and the payment of such warrants with the proceeds
15 Frederick Steiwer, of Umatilla County Republican from the sale of such bonds. Vote YES or NO
300 Yes. I vote for the amendment.
State and District
FOR REPRESENTATIVE IN CONGRESS, SECOND
DISTRICT, Baker, Crook, Deschutes, Gilliam, Grant,
Harney, Hod River, Jefferson, Klamath, Lake, Mal
heur, Morrow, Sherman, Umatilla, Union, Wallowa,
Wasco and Wheeler Counties. Vote for One
16
Jno. S. Hodgin, of Union County
Democratic
17
N. J. Sinnott, of Wasco County
Republican
FOR GOVERNOR.
Vote for One
IS
I. L. Patterson, of Polk County
Republican
19
Walter M. Pierce, of Union County Democratic
20
H. H. Stallard, of Multnomah County Independent
FOR JUSTICE OF THE SUPREME COURT.' Vote for Three
21 Henry J. Bean, of Umatilla County
Republican-Democratic
22
23
George M. Brown, of Douglas County Republican
Thomas A. McBride, of Columbia County
Republican-Democratic
FOR SUPERINTENDENT OF PUBLIC INSTRUCTION. f
Vote for One
24
Charles A. Howard, of Coos County Republican
25
R. R. Turner, of Polk County
Democratic
FOR COMMISSIONER OF THE BUREAU OF LABOR
STATISTICS AND INSPECTOR OF FACTORIES
AND WORKSHOPS. Vote for One
26
C. H. Gram, of Marion County
Republican
27
G. A. Von Schriltz, of Multnomah County
Democratic
FOR COMMISSIONER OF THE PUBLIC SERVICE
COMMISSION OF OREGON. Vote for One
28
Louis E. Bean, of Lane County
Republican
29
Clyde T. Spooner, of Multnomah County Democratic
FOR SENATOR, NINETEENTH SENATORIAL DIS
TRICT, Morrow, Umatilla and Union Counties.
Vote for One'
30
Fred E. Kiddle, of Union County
Republican
31
Henry J. Taylor, of Umatilla County Democratic
FOR REPRESENTATIVE, TWENTY-SECOND REP
RESENTATIVE DISTRICT. Morrow and .Umatilla
Counties. Vote for One
32 Roy W. Ritner, of Umatilla County Republican
33 Joseph N. Scott, of Umatilla County Democratic
County
FOR COUNTY COMMISSIONER.
Vote for One
34
G. A. Bleakman
Republican
35
Charles B. Cox
Democratic
FOR COUNTY TREASURER.
Vote for One
36 Leon W. Briggs
Republican-Democratic
FOR COUNTY ASSESSOR.
Vote for One
37 Jesse J. Wells
Democratic-Republican
FOR COUNTY SURVEYOR.
Vote for One
38 Ralph Harris
Democratic
Precinct
FOR JUSTICE OF THE PEACE.
Vote for One
39
W. M. Ayers
Democratic
40
A. L. Cornett
Republican
FOR CONSTABLE.
Vote for One
41
S. P. Devii
Republican-Democratic
REFERRED TO THE PEOPLE BY THE LEGISLATIVE
ASSEMBLY
301
No. I vote against the amendment.
Submitted by the Legislature SIX PER CENT LIMITATION AM
ENDMENT Purpose : To amend section 11 of article XI of
the constitution of the state of Oregon, so as to permit the
board of directors of the Portland school district to levy a tax
on the 1925 assessment roll in a sum not to exceed $900,000 in
excess of the six per cent limitation contained in said section
of the constitution, and providing that the amount of such
increase shall be included in determining the amount of taxes
which may be levied on the assessment rolls for 1926 and
subsequent 'years. Vote YES or NO
302
Yes. I vote for the amendment.
303
No. I vote against the amendment.
Submitted by the Legislature REPEAL OF FREE NEGRO AND
MULATTO SECTION OF THE CONSTITUTION Purpose: To
repeal section 35 of article I of the constitution of Oregon
which is invalid because it is in conflict with the United
States constitution. Said section attempts to forbid free
negroes and mullatoes coming into, residing or being in the
state of Oregon, or having any civil rights therein. "
Vote YES or NO
304
Yes. I vote for repealing the section.
J
305
No. I vote against repealing the section.
Submitted by the Legislature AMENDMENT PROHIBITING IN
HERITANCE AND INCOME TAXES Purpose : To amend
article IX of the constitution of Oregon, so as to prohibit
the levying of any tax upon inheritances or upon the income
of residents or citizens of this 'state by the state of Oregon
or under its authority and forbidding the submission to the
people of any amendment of this provision before the
year 1940. Vote YES or NO
306
Yes. I vote for the amendment.
307
No. I vote against the amendment.
310
Yes. I vote for the proposed law.
811
No. I vote against the proposed law.
812
Yes. I vote for the amendment.
814
Yes, I vote for the amendment.
315
No. I vote against the amendment.
816
817
Yes. I vote for the amendment.
I vote aganist the amendment.
No.
818
Yes. I vote for the amendment.
819
No. I vote against the amendment.
Submitted by the Legislature THE EASTERN OREGON TUBERCU
LOSIS HOSPITAL ACT Purpose: To provide for the estab
lishment, construction, equipment, maintenance and operation
of a branch tuberculosis hospital at some point in the
stats of Oregon east of the Cascade mountains, to be selected
by the governor, secretary of state and state treasurer, consti
tuting the state board of control. Vote YES or NO
821
Yes. I vote for the proposed law.
No, I vote against the proposed law.
REFERENDUM ORDERED BY PETITION OF THE
PEOPLE
Referred by the Oregon Retail Cigar Dealers Association, 734 Morgan
building, Portland, Oregon; Oscar T. Olsen, secretary and
treasurer, 408 East Fiftieth street, Portland, Oregon; Edward
G. Gavin, president, 867 East Yamhill street, Portland, Oregon;
W. G. Keady, 983 Stephens street, Portland, Oregon; A. E. Mel
in, box 373E, route 6, Portland Oregon; J. T. Oliver, 716 East
Sixteenth street north, Portland, Oregon; S. S. Rich, 666
Flanders street, Portland, Oregon CIGARETTE AND TOBAC
CO TAX BILL Purpose: To require retail dealers in cig
arettes, cigarette papers, wrappers, tubes, smoking tobacco and
snuff to pay an excise tax to the state upon the sale of such
articles and to attach to every package thereof tax stamps
purchased from the state as evidence of such payment, when
or before selling the same, the proceeds to go into the gen
eral fund of the state, and to require such dealers to procure
licenses from the county clerks before transacting such busi
ness, the counties retaining half of such license money, the
state receiving the remainder. Vote YES or NO
322
Yes. I vote for the proposed law.
323
No. I vote against the proposed law.
Submitted by the Legislature THE SEASIDE NORMAL SCHOOL
ACT Purpose: To create and establish a normal school to
be permanently located at Seaside, Clatsop county, Oregon,
to be known as "The Western Oregon Normal School and
College." Vote YES or NO
308 Yes. I vote for the proposed law,
309 No. I vote against the proposed law.
Submitted by the Legislature THE EASTERN OREGON STATE
NORMAL SCHOOL ACT Purpose: To create and establish a
state normal school to be permanently located in one of the fol
lowing named counties, to wit: Hood Rivor, Wasco, Sherman,
Gilliam, Morrow, Umatilla, Union, Wallowa, Baker, Grant,
Wheeler, Jefferson, Deschutes. Crook, Klamath, Lake, Harney
or Malheur which shall be known as "The Eastern Oregon
State Normal School"; the board of regents of ttflte normal
schools to choose the location thereof. Vote YES or NO
Submitted by the Legislature THE RECALL AMENDMENT Pur
pose: To amend section 18 of atticle II of the constitution
of Oregon, providing for recall of public officers, so as to pro
vide that if an officer is recalled, the vacancy shall be filled
immediately in the manner provided by law for filling any
vacancy in that office, instead of present provision requiring
two votes at the same recall election, one upon the question of
his recall, and the other upon the election of his successor,
and that he shall be a candidate and other candidates may also
be nominated, and the one receiving the highest vote elected.
Vote YES or NO
813 " No. I vote against the amendment.
Submitted by the Legislature CURRY COUNTY BONDING OR TAX
LEVY AMENDMENT Purpose: To amend section 10 of ar
ticle XI of the constitution of the state of Oregon, so as to
authorize Curry county, Oregon, upon vote of its people to
ratify, validate and pay all unpaid warrants outstanding Jan
uary 1, 1925, and the accrued interest thereon, and all claims
for labor, material and supplies outstanding on said date;
authorizing said county to issue bonds or levy taxes annually
not exceeding 10 mills on the dollar, and permitting such levy
to be made in excess of the limitations fixed by section 10 of
article XI. Vote YES or NO
Submitted by the Legislature AMENDMENT RELATING TO ELEC
TIONS TO FILL VACANCIES IN PUBLIC OFFICES Purpose :
To amend section 16 of article V of the constitution of Ore
gon which authorizes "the governor to make appointments
to fill vacancies in office, such appointees holding until their
successors are elected and qualified, so as to provide that if
any vacancy occur in the office of United States senator or in
any elective office of the state or of any district, county or
precinct thereof, the same shall be filled at the next general el
ection, provided such, vacancy occur more than twenty days
prior to such general election. Vote YES or NO
Submitted by the Legislature KLAMATH AND CLACKAMAS
COUNTY BONDING AMENDMENT Purpose: To amend
section 10 of article XI of the constitution of the state of
Oregon, to permit the issuance of bonds by Klamath and
Clackamas counties when authorized by a majority vote of the
people of said counties, respectively, voting thereon, in an
amount, respectively, not to exceed the amount of warrants
of Klamath county outstanding on April 1, 1919, and of Clack
amas county outstanding on December 31, 1924, and interest
theroon to date of said election, for the payment of which no
funds were then available, and to pay such warrants with the
proceeds from such bond sales. Vote YES or NO
Referred by Oregon Motor Stage Association, 704 Journal building,
Portland, Oregon: A. Jaloff, president, 679 East Fifteenth
street north, Portland, Oregon; J. M. Hutson, secretary, 415
Tenth street, Portland, Oregon; Max H. Clark, treasurer, 1248
East Alder street, Portland, Oregon; and Auto Freight Trans
portation Association of Oregon and Washington: George V.
Bishop, president, 773 East Tenth street, Portland, Oregon;
Oscar W. Horne, secretary-treasurer, 116 East Forty-eighth
street, Portland, Oregon MOTOR BUS AND TRUCK BILL
Purpose: To levy a license tax upon the use of motor vehicles
when used as common carriers upon the public highways for
transporting persons and property for hire, appropriating
such revenue to the payment of expenses heretofore or here
after incurred for1 construction, maintenance, repair and re
construction of highways; providing for the supervision, reg
ulation and control of such motor vehicle transportation; con
ferring jurisdiction over the same upon the public service
commission; providing for enforcement and penalties for
violations of the act; and repealing chapter 10, General Laws
. of Oregon, speoial session of 1921, and chapter 206, General
Laws of Oregon of 1923. Vote YES or NO
324
Yes. I vote for the proposed law.
325
No. I vote against the proposed law.
Referred by Tom E. Shea, 433 Morris street, Portland, Oregon ACT
APPROPRIATING TEN PER CENT OF SELF-SUSTAINING
BOARDS' RECEIPTS Purpose : To transfer to the state
general fund for the payment of general expenses of tho state,
ten per centum of the receipts of the state boards and com
missions therein named, constituting practically all of those
supported by and collecting fees, license and taxes, and to
deduct the same from the revenues available for such boards
and commissions. Vote YES or NO
326
Yes. I vote for the proposed law.
327
No. I vote against the proposed law.
PROPOSED BY INITIATIVE PETITION
Initiated by Public Service League: L. D. Ferguson, president, 1834
Delaware street, Portland, Oregon; J. C. Potter, secretary and
treasurer, 640 East 49th street north, Portland, Oregon
INCOME TAX BILL WITH PROPERTY TAX OFFSET Pur
pose: To levy and collect annually state progressive income
taxes upon entire net incomes arising or accruing from every
source whatever within the state, and from personal property
located for taxation within state; deducting as an offset from
such tax all property taxes levied during preceding year and
actually paid during income year; providing certain Reduc
tions and exempting from tax $1,500 net income for single
person, $3,000 for head of family, married person, or husband
and wife together, $400 for each child or dependent under
certain conditions, and $2,000 for each corporation, and other
conditional exemptions. Vote YES or NO
328
329
Yes. I vote for the proposed law.
I vote against the proposed law.
No.
Initiated by Oregon Motor Stage Association: Leland James, pres
ident, 944 Regents drive, Portland, Oregon; W. T. Crawford,
treasurer, Roosevelt hotel, Portland, Oregon; J. M. Hutson,
secretary-manager, 730 Quimby street, Portland, Oregon
BUS AND TRUCK OPERATING LICENSE BILL Purpose:
To require payment of annual license fees therein specified
to the public service commission for operation of busses and
trucks on public highways by transportation companies, ac
cording to number, weight and size of such vehicles, for de
fraying expenses of regulation and supervision of such trans
portation companies, and construction, repair, reconstruction
and maintenance of public highways of the state; providing
for deduction or set-off from such fecB of amounts paid the
secretary of state for registering such vehicles; and distribu
tion of funds arising therefrom less regulation expenses,
three-fourths to the state highway fund and one-fourth to
respective counties, for highway purposes. Vote YES or NO
330 Yes. I vote for the proposed law.
331 No. I vote against the proposed law,
Initiated by Oregon State Grange: By Geo. A. Palmitor, master of
Grange, Hood River, Oregon; Bertha J. Beck, secretary, Al
bany, Oregon, rou,te 3; Oregon State Federation of Labor: By
B. W. Sleeman, president, Portland, Oregon; C. U. Taylor,
secretary, Portland, Oregon; Fish Commission of Oregon: By
John C. Veotch, chairman, Portland, Oregon; W. T. Eakin,
commissioner, Astoria, Oregon; J. S. Hayes, commissioner,
Bay City, Oregon FISH WHEEL, TRAP, SEINE AND GILL
NET BILL-Purpose: Its purpose is to prohibit the use of fish
wheels for catching fish in the Columbia river in the state of
Oregon; to prohibit the use of fish traps and seines for catch
ing fish in the Columbia river in the state of Oregon east of
Cascade Locks; and to prohibit the issuance of licenses for
the use of gill nets of more than 250 fathoms in length for
catching fish in the Columbia river in the state of Oregon.
Vote YES or NO
332
333
Yes. I vote for the proposed law.
I vote against the proposed law.
No.
Initiated by Oregon State Grange: Geo. A. Falmiter, master, Hood
River, Oregon; Bertha J. Beck, secretary, route 3, Albany, Ore
gon; Farmers' Union of Oregon, Herbert Egbert, president, P.
O. Box 479, The Dalles, Oregon; Mrs. G. B. Jones, secretary,
Monmouth, Oregon INCOME TAX BILL Purpose: Its pur
pose is to levy and collect annually a progressive state income
tax, upon the entire net income of every individual and cor
poration, resident or nonresident in the state, arising, or accru
ing from every source whatever within the state, and from per
sonal property located for taxation within the state; providing
certain deductions and exempting from such tax, $1,600 of net
income for a single' person, $3,000 for the head of a family,
married person, or husband and wife together, $400 for each
child or dependent under certain conditions, and $2,000 for
, each corporation, and allowing other conditional exemptions.
Vote YES or NO
334
Yes. I vote for the proposed law.
836
No. I vote against the proposed law.
Initiated by Housewives' Council, Inc.: Josephine M. Othus, Mary A.
Dean, Clara M. Slmonton OREGON WATER AND POWER
BOARD DEVELOPMENT MEASURE Creating the Oregon
Water and Power Board of five elective members; appointing
first members, board filling vacancies; giving said board full
authority for conservation, development, storage, distribution
of electric energy and water for irrigotion and domestic pur
poses; authorizing state bonds issued not exceeding five per
centum of assessed state valuation; bonds issued to pay inter
est or principal of outstanding bonds; issuance of interest
bearing state public utility certificates; paying principal or
interest of bonds from state general fund with repayment
from bond fund; taxes levied to provide such moneys; appro
priating $250,000 from general fund returnable from water and
power revolving fund. ' Vote YES or NO
836
Yes. I vote for the foregoing measure.
837
No. I vote against the foregoing measure.