Heppner gazette-times., May 21, 1931, Page PAGE FIVE, Image 5

HEPPNER GAZETTE TIMES, HEPPNER, OREGON, THURSDAY, MAY 21, 1931
PAGE FIVE
Wightman Brothers are prepar
ing to install a refrigerating plant
at Alfalfa Lawn Dairy, and the ex
cavating is now in progress. They
do not expect, however, to have the
work completed until later in the
season and may not finish the plant
before next spring. They have de
pended altogether on ice for their
cooling system, and the past win
ter being mild, let them down on
that commodity, but at present the
supply is being furnished them by
Morrow County Creamery company.
Miss Doris Dykstra arrived in
Heppner Saturday from Crawfords
ville where she had been teaching
the past year, and in company with
her brother, Cloy Dykstra, left the
first of the week for Halsey, the
family home. Cloy, who has been
employed at the Hiatt & Dix store
in Heppner for several months, will
remain in Halsey and help take
charge of the farm.
John Turley spent a few hours in
town on Friday. He was prepar
ing to leave for the high moun
tains in charge of the D. O. Justus
sheep, which were started on the
trail the first of the week. Ralph
Justus will look after the camps
this summer as heretofore and the
sheep will be summered in the vi
cinity of McEwen, Baker county.
Ollie Kincaid, who farms exten
sively in the lower Dry Fork sec
tion, was attending to business mat
ters at the court house Friday. He
expressed the opinion that the re
cent hot spell of weather did but
slight damage, if any, to growing
crops out his way, and he reports
grain to be heading out well.
Tuesday's E. O. states that Judge
and Mrs. C. L. Sweek have leased
the residence of Judge and Mrs.
James Alger Fee on Lewis street.
Mrs. Fee and daughters will leave
for Portland at the close of school
to join Judge Fee and Judge and
Mrs. Sweek will take up their resi
dence at the Fee home at that time.
Rufus Pieper, farmer of Pieper
canyon, was transacting business In
the city yesterday. He has been
among farmers who suffered pig
losses and is interested in Dr. Hen
derson's explanation of the epidem
ic to be given in Lexington next
Monday afternoon.
David and William Hynd were
among the numerous sheepmen in
the city on Wednesday, being inter
ested in the wool market. No sales
of importance have been reported
this week, as the wool men do not
take readily to the 13 and 14 cents
being offered.
Mr. and Mrs. Hayhurst, who pass
ed through the city on their return
from Baker to their home in Port
land, spent an hour or two here
while visiting with Mr. and Mrs.
W. R. Poulson. A brother of Mr.
Hayhurst is married to Mr. Poul
son's sister.
Mr. and Mrs. Leonard Barr, P. A.
Anderson and Frank Wlnnard, all
former Heppner residents now of
Portland, arrived in the city Satur
day evening to attend to business
interests. Mr. and Mrs. Barr and
Mr. Anderson returned to the city
Tuesday.
Bert Johnson and Henry Filkins
were in town on Wednesday from
the Johnson farm out north of
lone. The recent east wind did the
wheat of that section some harm,
but this may be largely overcome
should rain arrive soon.
Elbert Cox returned home Sun
dny morning from' Portland where
he has been receiving medical at
tention for the past month at the
veterans hospital. Mr. Cox has
greatly improved in health.
Mr. and Mrs. Floyd Adams and
family moved into the Barr resi
dence on Baltimore street the first
of the week, Mr. Adams having re
cently purchased the property from
Mrs. Leonard Barr.
Miss Ottilia Hofstetter of Pendle
ton is spending this week at the
home of her grandparents, Mr. and
Mrs. M. J. Devin, while her parents
are attending I. O. O. F. grand
lodge in Corvallis.
The Clark shearing crew which
has been working out the Frank
Wilkinson sheep this week, is mov
ing to the Bruce Kelley ranch to
begin work at once on the Kelley
flocks. .
Vernon Jones was here from Irri
gon on Monday with the first pick
ing of his strawberries to reach this
market. The fruit Is of excellent
quality and finds ready sale here
Louis Padberg was up from the
gas well Saturday, spending a short
time in the city while attending to
business affairs. Drilling at the
well is progressing steadily.
Dlllnrd French was In town from
the Gurdane ranch on Wednesday,
looking after business matters. He
was accompanied by Mrs. trench
Mrs. Chester Sallng drove over
from her home at Prairie City on
Tuesday, spending a day In the city
while visiting with relatives.
C. O. Burchcll of Corvallis arrived
In the county Saturday for a visit
at the home of his brother, kd Bur
chcll, at Lexington.
Mr. and Mrs. Edward Rletmann
were lone people In this city Sat
urday, having matters of business
at the court house.
B. A. Amy, machinery dealer of
Pendleton, spent Tuesday and Wed
nesday in Heppner while looking
after business.
Mr. and Mrs. Joel R. Benton mo
tored to Pendleton on Monday
spending a portion of the day In
that city.
For Sale 2 Chester White' boar
pigs, Rufus Plopor, Lexington, 11
Wheat is heading out quite rapid
ly in many sections of the county.
The hot spell of three days the
early part of last week did not hurt
grain to any considerable extent,
and the cooler weather has been
beneficial. Mrs. Roy Campbell, who
was in the city Tuesday from the
Social Ridge farm, reports the cool
er weather as being quite satisfac
tory to the wheat farmers Just now.
Mr. and Mrs. Fred Everson were
n the city yesterday from the farm
home near lone. Mr. Everson was
displaying a sheaf of wheat that
he had plucked from his fields,
which gives promise of making a
good yield should it fill properly.
The heads are in the process of
forming and appear to be doing
well, however, Mr. Everson says,
nothing is certain until the grain
is harvested and in the sack.
Miss Beth Bleakman and Miss
Juanita Leathers, two of the Hepp
ner teachers, are sojourning In
Portland this week. They depart
ed Sunday by auto. These young
ladies contemplate spending their
summer's vacation in Alaska, Mise
Leathers having a brother living at
Ketchikan.
Lawrence Palmer was looking af
ter business in this city Saturday
from his home just below Lexing
ton. While there was quite a heavy
shower of rain at Heppner Friday
afternoon, Mr. Palmer reports but
slight sprinkle in his vicinity. ,
Robert Wilcox of Lexington is
taking advantage of the slack time
on the farm, and harvesting a crop
of cordwood in the mountains. Just
now he is busy making delivery of
the fruits of his labors to Heppner.
Theodore Anderson, pioneer
Eight Mile wheatraiser, was look
ing after business affairs in this
city Tuesday. Cool weather pre
vailing over his section is of much
benefit to the growing grain.
Claude Huston was a visitor in
the city Tuesday from his Eight
Mile farm. While there has been a
lot of wind recently, the cooler
weather conditions proved bene
ficial to the wheat.
Mr. and Mrs. Henry Schwarz vis
ited over the week end at Prosser,
Wash. Returning Monday, they
were accompanied by Frank Gin-
der, who is making a short visit
here.
S. E. Graves, who farms the John
Carmichael place east of Lexing
ton, was attending to matters of
business here Saturday. He reports
grain doing well on his place.
Walter Luckman, Lena ranch
man, was in Heppner Wednesday
looking up the wool market
Chas. McElligott, young farmer of
the lone section, was looking after
business here Friday.
Tilman Hogue was a Gooseberry
farmer in this city for a few hours
Saturday.
LEXINGTON NEWS
By RUTH DINGES.
Funeral services were held Sun
day afternoon at the Christian
church for Mrs. James Omohundro,
Joel R. Benton officiating. Mrs.
Trina Parker sang, accompanied by
Miss Dona Barnett Interment was
in the Penland cemetery at Lexing
ton. The pall bearers were Ralph
Jackson, Alfred Nelson, William
Smithrust, O. J. Cox and Harry
Dinges.
Caroline Pearson was born in
Falun Delarna, Sweden, and passed
away at Heppner, Oregon, on May
14, 1931, at the age of forty-five, in
1901 Miss Pearson came to the Uni
ted States to ' Springfield, Illinois,
where she-made her home for a
time, then came west. She lived in
Brownsville, Oregon, for about ten
years, then removed to Walla Wal
la. Wash. On April lb, lazi, miss
Pearson was united In marriage
with James Omohundro, at Walla
Walla, and shortly thereafter they
came to Lexington, where the fam
ily home has since been maintained.
Besides her husband, James umo-
hundro. Mrs. Omohundro is sur
vived by two sisters, Mrs. E. A,
Brandt of Chicago, 111., and Mrs,
Anna Johnson, Falun Delarna,
Sweden; and two brothers, John
Pearson. Falun Dalarna, and Eric
Pearson, Springfield, Mass.
Commencement exercises were
held for the class of '31 on Thurs
day evening at the Lexington school
auditorium, Tne graduating ciass
consisted of Faye Gray, Neva War
ner, Vera Breshears, Harold Peck,
Drlnw Martin. Jim Valentine, Ar
chie Munkers-, Ellis Moyer, Maur
ice Reaney and Emmett Kuns. Ve
da Bundy, who is also a member of
the class was not present at com
mencement, having finished high
school at mid-year and gone to
Portland, where she Is now attend
ing business college, uariyn win
ger, Instructor from Pacific univer
sity, gave the commencement ad
dress, using as his theme the mean
ing and actual value or a college
education. Peggy Warner gave tne
valedictory address, and Maurice
Reaney the salutatory. Emmet
Kuns gave the presentation speech
for the class gift, which was a new
hnrkcrnund for the stage. The
girls' sextet, consisting of La Verne
White, Vera Breshears, Fay Lut
trell, Ruth Luttrell, Naomi McMil
lan and Faye Gray, sang two num
bers. Edwin Ingles presented the
class and R. B. Wilcox, chairman of
the board of directors, gave out the
diplomas.
After the commencement exercis
es Vernon, Peggy and Kenneth
Warner entertained a group of
their friends at a dancing party.
Guests were Mary and Patricia
Monahnn, Virginia Cleveland, La
Verne White, Grace Burchell, Beu
lah Eskelson, Naomi McMillan, Er-
ma Duvall, Gwen Evans, Mae Gen
try, Helen Falconer, Erma Lane,
Helen Wells, Ruth Dingea, Edward
Burchell, Llewellyn Evans, Ellis
Moyer, Maurice Reaney, Dale Lane,
James Leach, Vernon Scott, Archie
Munkers, Orlow Martin, Harold
Peck, Cletus Nichols, Adrain Bech
dolt, James Valentine and Mr. and
Mrs. Edwin Ingles.
Lee Reaney and son Cedric of
Salem spent the week end in Lex
ington. They were accompanied
home by Maurice Reaney who will
visit with them for a time.
This week end marked the depar
ture of the high school and grade
teachers. Mr. and Mrs. Edwin In
gles left on Sunday for Portland
where they will spend a few days
with Mrs. Ingles' parents. Then
they will go on to California, where
they will visit with Mr. Ingles' par
ents in San Luis Obispo and at
tend summer school. Miss Helen
Falconer left immediately for her
home in Enterprise. She was ac
companied by Miss Helen Wells
who wil spend a few weeks with
her before she returns to her home
in Heppner. Mrs. Clarence Howell
will visit in Lewiston, Idaho. She
was acompanied by Miss Pearl
Vail.
Grange was held in Lexington on
Saturday evening. At the beginning
of the evening two Mothers' Day
selections were given. Rose Thorn
burg gave a reading, "Mother O'
Mine," and Mrs. Trina Parker sang
"Mother Calling," fittingly illustrat
ed by a tableaux. Candidates were
initiated into the third and fourth
degrees, the floor work being ex
emplied by Willows Grange, and
the tableaux being put on by Lex
ington grange. At the business
meeting George Peck spoke on the
work and accomplishments of the
Boy Scouts during the past year
and asked the Grange to sponsor
the movement again next year. The
grange voted to continue helping
the Boy Scouts. Cake, sandwiches
and coffee were served, and dancing
was enjoyed after the initiation.
Mr. and Mrs. W. L. Blakely and
family are moving their household
goods to Heppner, where they will
make their home. Mrs. Blakely in
tends to leave soon for Portland,
where she will spend some time
visiting relatives and friends.
Billy Miller of Seattle has been
visiting this week at the home of
Mr. and Mrs. H. L. Duvall.
Earl Warner, Ray McAllister and
George Broadley left on Friday for
Port Townsend, Wash., where they
will look after business matters.
Mis3 Euja McMillan who has
been teaching in Antone has return
ed to Lexington to spend her vaca
tion at the home of her parents, Mr.
and Mrs. Gus McMillan.
The Lexington town baseball
team played at Boardman Sunday
where they were defeated, 10-12.
The printing of the county court
proceedings in a recent issue of
the Gazette Times was much appre
ciated by the taxpayers in this vi
cinity, and it is hoped that this
practice will be continued.
Lewellyn Evans, Kenneth War
ner, La Verne Wright and Jeff Yo-
cum left Saturday morning for the
mountains, where they will spend
a week camping.
Mr. and Mrs. Galey Johnson were
dinner guests at the home of Mrs.
A. Reaney Wednesday evening.
J. E. Gentry, Mrs. Sarah White,
Keith Gentry, Mae Gentry and Peg
gy Warner are spending a few days
this week in Ritter.
Adolph Mojeske has begun work
on a new bouse at his larm near
Lexington.
ATTENDING GRAND LODGE.
Mr. and Mrs. John J. Wightman,
Mr. and Mrs. A. J. Chaffee, Mrs. B.
G. Sigsbee, Mrs. Frank Rasmus and
Mrs. R. L. Benge are in Corvallis
this week, attending the grand
lodge session, I. O. O. F., and the
state Rebekah assembly as dele
gates from the local lodges.
BEPOST OF AUDIT OF COUNTY
BECOBDS FOB 1930.
To the Honorable County Court:
.Acting under your instructions. I
have made a careful check of all money
collected by the sveral officers and re
port tne toiiowing:
CLERK'S OFFICE.
I checked all of the original records
and files to the Fee Book kept by the
County Clerk and found all fees prop
erly entered. This means that all In
struments recorded, carrv a fee. all In
dosing carrying a fee, were item by
item checked to the Fee Book. All fees
were entered In the Fee Book. I added
the Fee Book and found all totals cor
rect. All collections were promptly
turned to the County Treasurer. I
checked each dog license issued by the
County Clerk and found all fees proper
ly entered in the Dog License Register.
I added the Dog License Register and
found all totals correct. All collections
were nromutlv turned to the County
Treasurer. In July, by Treasurer's Re-
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celpt Number 693. the County Clerk, by
error, turned tiu.uu too murn to me
County Treasurer. The ledger kept by
the County Clerk showing the Treasur
er' account is up in every respect and
reconciles with the Treasurer's account
kept by the County Treasurer. All
transfers, receipts and disbursements,
balance on hand in each fund, is shown
by the Ledgers of the County Clerk and
tne county Treasurer, in oruer to Know
the true balance on hand in each fund
all outstanding warrants in each fund
would have to be taken into considera
tion. The County Clerk ha issued war
rants to correspond with ail bills al
lowed by the County Court,
SHERIFF'S OFFICE.
In the Sheriff's olilce I checked all
the original receipts issued by this of-
nce during tne year ismu ana iouna all
amounts collected entered on the Tax
Register for the various years. I tested
the totals on the Tax Register and
found all collections pron ptly turned
to the County Treasurer. I also check
ed all the original tax receipts issued
In 1930 to the Tax Rolls to see that
proper credit had been given. Very few
errors occurred on the 199 Tax Rolls
and these were corrected. On the De
linquent Tax Rolls quite a number of
errors occurred, mostly by failure to
credit Interest with the tax payments.
All of these were corrected. The Tem
porary License Fees for automobiles
collected by the Sheriff were promptly
turned to the County Treasurer.
Acting under a County Court order
the Sheriff has retained all mileage fees
for service of civil papers. These fees
should be turned to the County as pro
vided by Section 27-3030. During the
year of 1930, County Land Sales to the
amount of J775.00 were received by the
Sheriff's office. In making the requi
sition sheet to the County Treasurer
on County Land Sales. Section 4366 of
Tax Laws, should be complied with, as
follows:
"All taxes shall at the time of deed
ing said property be thereby cancelled:
provided, that the proceeds of any sale
of any property acquired by the Coun
ty by tax deed shall first be applied to
refund the general fund of the said
County for the full amount advanced by
said County to pay the State tax upon
said property, and the balance, if any,
shall be justly apportioned to the var
ious other funds, including County
funds, existing at the date of the sale
in the territory in which said property
is located, according to the tax levies of
the year last in process of collection."
All money, handled by the Sheriffs
office, Is properly accounted for. By
agreement with the County Court, I did
not check for distribution of funds as
this check is a part of the School Audit
in Morrow County. As a recommenda
tion. I will suggest that some change
be made in the issuance of Tax Receipts
io ine enect inai wnen a cut out occurs
that a new reecipt be issued, as the
present system is hard to understand
by the average taxpayer. Also, do not
rule out on any tax receipt description
that the receipt shows the taxpayer
paid on. This condition might involve
property In litigation in the future.
All County Tax Foreclosures should
be checked by the Sheriff's office by de
tailed description and the amount of
tax on each assesment carrying such
description should be cancelled and
each amount cancelled carried to the
error column on each tax roll from the
year from which the tax was foreclosed,
up to and including, the tax roll then
under the process of collection at the
date of issuance of deed to the County.
After cancellation, as above stated, the
Sheriff's Office must not issue a tax
receipt to a record owner or lien holder.
If either wishes to redeem the County
Court may issue a Redemption Deed
for the property which deed must be
signed by the County Judge and Com
missioners. In the Sheriff's office I
found a few instances where a record
owner had been issued a tax receipt
after cancellation by Tax Foreclosure.
The County Court should take this mat
ter up with the District Attorney and
have him instruct the Sheriff's office for
correction of such procedure.
COUNTY ROADMASTER'S OFFICE.
In the Road Master's office I checked
the payroll sheets as to hours of labor
by price per hour, and amount each la
borer received. A few small errors were
found. I took the Board sheets and
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HEPPNER
TRADING CO.
INC.
Phone 1482
Free Delivery In City Limits
95
Personal Service
checked them to the Labor sheets to
see if all board paid by the County had
been deducted from each of the labor
er's wages. In a few instances the
board was not deducted. The Road
Master is responsible for the following
amounts and in cases where he cannot
deduct the amount from the laborer's
wage he should pay the same to the
Road Districts from which the amount
should have been deducted:
L. Morgan I 9 00
Blaine Chapel 7.70
Walter Scott 16 70
Frank Gentry 5.70
Hiatt 800
A. N. Kissler 15.00
E. A. Reed 20.70
Hayden 8 00
R. Garrett 8.00
Board of Henry Taylor. Jay Chaffee.
Buy Boyd. Ed Knoblock. County Court,
Wm. McCaleb. Harry Tamblyn was paid
by County and not deducted from their
respective salaries. I understand this
is an understanding between the Coun
ty Court and Road Master. However,
the County Court should make an order
to cover this condition so that the Road
Master is cleared.
COUNTY COURT.
In reference to overcollection of taxes
on personal property, made by the
County Assessor, I refer you to Section
43S6 of Law relating to Assessments
and Taxation, which provided: 'After
taxes have been levied and charged, as
provided by law, against the property
appearing on the Assessment Roll of
said year, and the warrant authorizing
the collection of such taxes has been is
sued, then if a sum in excess of the tax
so charged aganist such stock of goods
or merchandise or personal property
has been collected as herein provided,
such excess shall be ordered repaid by
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the County Court, whereupon the Coun
ty Clerk shall issue a warrant for the
same and the County Treasurer shall
upon receiving such warrant repay from
the general fund of the county to the
person from whom the collection was
made, or to the person entitled to such
repayment. In the same manner as oth
er claims against the county are paid.
If a sum less than the tax so charged,
after equalization and levy, has been
collected, the deficiency shall be sub
ject to collection by the tax collector or
Sheriff in the same manner that other
taxes are collected, etc."
The following section provides a way
for the County Treasurer to charge the
different political subdivisions with
their portion of said excess tax and
turn tne same to the general fund of
the County. An itemized list of excess
collections showing Page and Line on
the 1929 Tax Roll was furnished by me
to the County Court and I requested
them to refund the over collections. At
the request of the County Court. I in
vestigated the authority for the Coun
ty Treasurer to transfer funds. I found
this condtion: In each instance the
County Clerk furnished the Treasurer
with a Certification to the effect that
the County Court had ordered such
transfer. The Commissioners' Journal,
being incomplete, did not give any in
formation concerning the original or
der. As to the transferring of funds,
I will call your attention to Page 26,
Biennial Report and Opinions of the
Attorney General of the State of Ore
gon 1928-1930. The County Court has
no authority to use or transfer district
road taxes requried to be levied and
used for specific purposes, or Special
County Taxes, levied in accordance with
law. for any other purpose than as di
rected in the statutes.
In the case of Calkins vs. Lane Coun-
K ':'v'""" ff
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ty et al. Iff5 Oregon 12133. the Court
said: It is a well established rule In
this State that money rained by luxa
tion and placed In a special fund can
not be used for any other purpose. The
constitution ordains that every law im
posing a tax shall state distinctly the
ohject of the same, to which only It
shall be applied: Const., Or.. Art. IX
No. 3. Section 10 of the local budget
law. Chapter 118. General Laws of Ore
gon. 1921. provides for the transfers of
money from one fund to another, also,
for its return to the fund from which
It was transferred."
TREASURER'S OFFICE.
In this office I checked all receipts
and disbursements in ail funds and
found on December 31. 1930. the cash
balance on hand was (122 637.25. I ex
amined the Treasurer's bank statements
and found a reconciliation of this
amount. The balance sheet taken from
the Ledger. December 31. 1930, kept by
the County Treasurer agrees with the
balance sheet, of the same date, taken
from the County Clerk's Ledger of the
same date.
The work in the several offices Is
carefully done and is a credit to the
officers.
Very sincerely,
DAISY NOE.
Auditor for Morrow County.
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