f
PAGE TWO
HEPPNER GAZETTE TIMES, HEPPNER, OREGON, THURSDAY, JAN. 5, 193I.3.
(fanztttt WxxxxtB
THE HEPPNER GAZETTE.
Established March 30. 1883;
THE HEPPNER TIMES.
Established November 18, 1897;
CONSOLIDATED FEBRUARY IS, 1913.
Published every Thursday morning by
VAWTEB and SPENCER CUAWTOBD
and entered at the Post Office at Hepp
ner, Oregon, as second-class matter.
ADTEBTISrNa BATES GIVEN ON
APPLICATION.
SUBSCRIPTION RATES:
On Tear , -.
Six Months
Thru Months
Single Copies
. $2.00
. 1.00
. .75
. .06
Official Paper for Morrow County.
PLAN TO AID THE STATES
WITH FEDERAL SALES TAX.
Editor's Note The following
editorial explains the plan of
G. C. Willings, a keen student
of American business, who now
resides at Pensacola, Fla., as a
means of the solution of the na
tion's present financial crisis.
The plan not only provides a
source of collecting funds to
wipe out the national deficit,
but gives to states a plan with
which ad valorem and other
burdensome taxes may be aban
doned with the government the
collecting agency.
PRESIDENT HOOVER in sub
mitting his budget to Congress
advocates a 24 per cent manufac
turers' excise sales tax on all prod
ucts except food.
A federal sales tax seems to be
an equitable form of taxation and
one that spreads the cost of gov
ernment over the entire nation. It
is the best form of painless extrac
tion relating to taxation that can
be devised. The great danger is
when the states place additional
sales taxes on the same commod
ities taxed by the federal govern
ment that the damage is done.
Mississippi adopted a 2 per cent
sales tax and with the proposed
federal tax of 2Yi per cent will
make a total sales tax of ihi per
cent on the same products. Such a
tax is beyond all reason. Pyramid
ing of taxes is where the trouble
lies and it should be avoided. A
state sales tax does not belong on
the statute books of any state. It
is dangerous to the state's business,
particularly when there is no uni
formity with sales taxes of other
states.
President Hoover states that a
2Yt per cent sales tax would yield
(so he is advised) approximately
$355,000,000 per year. In studying
governmental statistics, it is be
lieved that such a figure Is under
estimated and that the yield will be
considerably more.
Should be No Exceptions
According to government statis
tics the value of manufactured pro
ducts in 1929 was $70,434,863,443. A
tax at 2Vt, per cent would have
yielded $1,584,784,427 although it is
admitted that the amount and value
of manufactured articles produced
today is considerably less than in
1929. These figures include food
Sunday School
u u Lesson
By Ber. Charles E. Dunn, D. D.
Jesus Begins His Work.
Lesson for January 8.
Mark 1:12-20.
Golden Text: Mark 1:15.
Our lesson deals with the temp
tation of Jesus. Hi first preach
ing, and recruiting. Note that
Mark not only writes concisely
and swiftly, but also completely ig
nores the early life of Jesus, not
even mentioning His birth or boy
hood.
For a full account of the tempta
tion we must turn to Matthew and
Luke. There we learn that the Evil
One made three attempts to en
snare the pure spirit of Jesus. First
he appealed to His appetite, be
seeching Him to turn stones into
bread. Then he endeavored to per
suade Him to make a bid for popu
larity by a spectacular leap from
the Temnle. Finally he offered
Him all the kingdoms of the world
if He would kneel down and serve
him. To all these suggestions the
Master turned a deaf ear. It was
a severe test, but He emerged vic
toriously.
Jesus' initial preaching Mark
briefly sums up with this sentence,
'The time has fully come, and the
Kingdom of God is close at hand
repent, and believe this Good
News." Note that this is the same
message as that of John the Bap
tist (see Matt. 3:2.) Both pro
claimed the nearness of God's
Realm. Both sounded the note of
repentance.
Now the reign of God la funda
mental with Jesus. "Thy kingdom
come" is the central petition of the
Lord's Prayer. This divine realm
is future, according to the Master,
although Its organic energies are
at work even now. And it will come
not primarily through human coop
eration, but miraculously, by an act
of God. This Is a vital truth we are
all tempted to overlook in this age
when men are so fond of glorify
ing their own achievements. Man
cannot establish the kingdom any
more than he can make the sun
rise. It is God who will organize
the realm of heaven.
With regard to the Master's tech
nic of recruiting, note that He did
not seek learned or highly gifted
spirits, but selected humble fisher
men at work with their nets.
HOW STATES
TOTAL VALUE OF MANUFACTUKO PWOUCTS WITHIN US. IN W29J 70, 43. 863. 43 -TOTAL OF
75 OF 2 SALES TAX OF AU. STATES 1.056.522.951 'TOTAL OF CD
25 OF 2 SALES TAX OF ALL STATES L3S2. 174.3I7-T0TA4. OF
3) 3'o ( 8 2.IS2.83S X
l- h .3s.0?, 1$ '97.697 635 'Vt. 0 I ' 56& 0' Am.iV kaM (9'996.Hl
NaX 8'4 t aIf,'"5 P i.4Z0.84t I sl?Pll TP9 '.35378
1 . 1 Mass vrM.YSmkX bss
(tt VMM tic mutKimibtn tormK
75 OF 2 SALES TAX TO BE
(p 257. OF 2 SALES TAX TO ot
products which Mr. Hoover advo
cates excepting. There is no more
good reason for excepting food pro
ducts, which the president classes
as a necessity, than excepting a pair
of crutches or a wooden leg, both
of which are necessities. When ex
ceptions are made arguments begin.
There is no question that the gov
ernment must balance its budget
by first cutting expenses and then
finding additional revenue to keep
its financial house in order. In do
ing so it must also consider the
situation with regard to state fi
nances and the harm that will be
brought about by double taxation.
The federal government has the
machinery in the Internal Revenue
Department for proper collection
of a manufacturers' sales tax. A 2
per cent sales tax on all manufac
tured products, valued at the
source, would yield. more than the
amount Mr. Hoover desires. The ex
cess should be passed on to the
states on some equitable basis, in
order to assist the states on their
taxation problems. President-elect
Roosevelt made the statement some
months ago that federal taxation
should be considered with state
and local taxation in mind. In pass
ing the excess to the states the dis
tribution could be made in propor
tion to what each state's total man
ufactured products bear to the
whole, or the excess distributed on
the basis of population of each
state to the whole, or, further, it
could be distributed on a combina
tion basis of both. The example ac
companying the map shows the dis
tribution to the states of Florida
and New York on the three bases
outlined.
Distribution of the Sales Tax
In 1929 the total value of manu
factured products in the United
States amounted to $70,434,863,443,
if figured at 2 per cent, would yield
$1,408,697,268. If 75 per cent of this
amount was returned to the states
it would mean a distribution of $1,-
056,522,951 to the states. If the
federal government retained 25 per
cent, it would give it $352,174,317, or
about the amount Mr. Hoover de
sires. Admitting, however, that
the value of manufactured products
is less today than in 1929 and that
25 per cent of 2 per cent would not
yield the $355,000,000 required, the
surplus over and above this amount
should be returned to the states on
some equitable basis. As business
improves the amount returned to
the states would be considerably
increased, thereby eliminating part
or all of the ad valorem tax on real
estate and other taxation within
the states.
The map illustrates the distribu
tion on the basis of products of
each state using the value of man
ufactured products in 1929. Florida,
for example, had a manufactured
products value in 1929 of $232,386,
427. If 75 per cent of the 2 per cent
federal tax was returned to this
state Florida would receive $3,485,
721 and the federal government $1,
161,907. Mississippi has had a 2
per cent sales tax in effect for ten
months, under which it has collect
ed $1,270,682.95. That state had a
manufactured product value in
1929 of $220,917,692. Seventy-five
per cent of a 2 per cent tax on that
amount would have returned to
Mississippi, $3,313,690, and 25 per
cent of 2 per cent to be retained by
the Federal government would be
$1404,563. ,
To Avoid Inequalities Between
States '
There exists at the present time
laws regarding inheritance taxes
that the states are credited with
by the federal government. There
Is no reason why a federal sales tax
law returning a portion of the mon
ey to the states should not be in
voked. Florida's constitution at
one time provided that no inheri
tance tax would ever be put into ef
fect. For several years due to fed
eral laws conflicting with the Flor
ida law, Florida suffered and re
ceived no credits on Inheritance
taxes on properties of deceased
citizens of the state. Florida, real
izing the large amount of revenue
it was -losing, soon changed its law
In order that it could participate
in the federal credits.
The federal law, in establishing
a manufacturers' sales tax, should
stipulate that, where states have
or should pass manufacturers' sales
WOULD BENEFIT
1 'I ?.2?7 & 2.279.5t6 .lA-TtK x A
x - I ".48s I w -"vsm. wosw"a. y
oooniirrn rorrunj ST&ir-l020
RETURNED TO THE STATE
RETAINED Br FtDtBAl 01
?V1- r & .4..84
FLORIDA, on distribution on basis of manufactured
products, would receive $3,485,721; on basis of population, .
it would receive $12,678,275; on basis of combination of
both, $8,081,998.
NEW YORK, on the three bases, would receive $149,
698.422, or $105,652,295, or $127,675,358.
In other words, smaller states, on a population basis, or
on the combination basis, would receive more than the
larger states, which produce manufactured products con
sumed by the smaller states.
tax laws that impose sales taxes on
similar commodities assessed by
the federal government, such states
cannot participate in the credit un
der a federal manufacturers' sales
tax law until the state law i3 abol
ished. A proviso of this kind would
insure against inequalities between
the states on sales taxes. There
should be reserved for the state
the right to tax sales or to impose
other forms of taxation on articles
not covered under a federal sales
tax law as, for instance, real estate
sales, etc.
Today it is a fight between fed
eral and state governments to find
a new means of taxation without
consideration of one for the other
regardless of the feelings of the
American taxpayer. Equitable dis
tribution of taxation is proper
Federal and state authorities must
work more closely together to solve
the taxation problems of this coun
try. The plan as above outlined is
given with a thought in that direc
tion.
1L FM
fc DMDOOD?
X)HN JOSEPH GAINKjVlD
JUST BETWEEN US
Now and then my patrons consult
me on matters of public affairs, that
concern the moral health, as well
as the physical; for the family doc
tor cannot escape being a sort of a
neighborhood mentor, being well
read and perfectly honest in his
opinions.
I have kept studiously away from
the realm of professional politics;
I wouldn't want to drag a skunk
through the family circles where I
have been always welcome . . . But
the doctor is, or ought to be, a
competent advisor on this thing
called "prohibition." It challenges
intelligent judgment everywhere,
from every lover of the American
family and the sanctity of the
home.
I worked hard to put this prohi
bition thing in operation; I have
watched its workings from inside
and outside. Let me tell you,
friends: It has been turned into a
colossal political graft for political
gain. It has not "reformed" or
"converted" a single saloon-keeper
it never will. It has cost the al
most bankrupt tax-payers down" to
the very bread they eat they are
losing their homes for taxes! It
has not "reformed" anybody! But
there are lots of jobs for political
pot-hunters.
Whenever fathers and mothers
stop teaching temperance and mor
als to their children, and leave it to
prohibition-agents then, they are
no more fit to be parents. Listen:
Many a young girl has told me in
tears, "doctor, I was DRUNK when
it happened!" Calls of that kind
are increasing. ... I heard a politician-senator
last night over the
radio harping'on what prohibition
has done for the country. He has
heaped a million dollars out of the
game of course, he's for It! He
doesn't know the truth, but his
game pays HIM.
Even our Saviour did not say
"Thou Shalt Not." He taught
morals, not Jails. Parents, teach
your children. It will pay.
E. R. Lundell, lone garage man,
spent a few hours here on Wednes
day while attending to business af
fairs. Local ads Id the Gazette Times
! bring results.
BY PROPOSED
6S5. 036,857 U e?A
W. C. T. U. NOTES
MARY A. NOTSON. Reporter.
Much is said nowadays about
regulation" of the liquor traffic
when it comes back. Arthur Bur-
rage Farwell, for many years pres
ident of the Chicago Law and Or
der League, had an article in the
Chicago Daily Post of July 27, 1926,
in which he said:
"In 1909 Chicago granted 8,134
dram shop licenses, and from June
22, 1906 to May 6, 1918, there were
granted by the City of Chicago 56,
812 special bar permits (daily sa
loon licenses), allowing the sale of
intoxicating liquor from three in
the afternoon until three in the
morning in such places as dance
halls.
"In 1911, within 250 feet of the
Dante public school, there were
fourteen saloons and nine more
just outside that radius, and 2,184
children were registered at this
school. As I remember it, the esti
mate that was made of blind pigs
at that time showed in the neigh
borhood of 2,000, many of them con
nected with houses of ill repute.
The building next to the Midnight
Mission building, 2136 Armour av
enue, was a house of ill repute.
"About 1910, a survey was made
by representatives of the Municipal
Court, Juvenile Protective Associa
tion, Citizens' League and the Chi
cago Law and Order League, as to
the number of children who went
to the Chicago saloons daily with
tin pails to get intoxicating liquor,
which was known as 'rushing the
can'. As I remember the survey
there were 20,000 children who were
going daily to the saloons of Chi
cago for liquor.
"No doubt the men and women
of Chicago who knew what was go
ing on at about that time will re
member that a great many of the
8,134 saloons that were supposed to
close at 12 o'clock midnight and
later at 1 o'clock in the morning
did not ohev that ordinance. I re.
member when the city council
changed the closing hour from 12
to 1 o clock and the speech made
by Alderman Larson of the old
twenty-eighth ward. He said: 'The
saloon keepers come to us and say:
" 'Be a good fellow and give us an
other hour'." Why not be a good
fellow to the mothers and wives
and children waiting for their sons,
husbands and fathers to come home
from the saloons? Why not be a
good fellow to them living in the
basements and attics?'
"Population in Chicago: Today
(1926) there are about 1,000,000
more people than in 1909, and if the
18th amendment had not been
adopted and the Volstead Act pass
ed, there probably would have been
10,845 dram shops in the city of
Chicago.
"I sold goods for wholesale
houses and manufacturers for
about 37 years, and I know from
my own experience that in this city
we are in a great deal better shape
than we were in the days of the
open saloon, when children were
sold liquor In violation of the law."
There Is something of a picture
of the old saloon days. The ma
jority of the saloonkeepers did not
obey the law. The regulation did
not regulate. Senator Borah says
that the legalizing of beer means
the return of the saloon In many
places, When any proposition is
made in congress now to prevent
the return of the saloon, it meets
with very determined resistance.
As long as there Is money to be
made in the liquor business, just
so long will regulation prove a de
lusion and a snare.
Laxton McMurray, prominent
lone resident, was looking after
business affairs In this city yester
day afternoon.
SALES TAX
834.
4..O88.0il
I.661.6TA
Wl.7H.W4
04),MJ.042
Z. . JO
748.ZIO
DWDICTCf coiunsi
S88. 972.865
I.J34-.S9J
444,864
I.II9.082.289
24,786,234
S. 595,4 1 1
0745.010.075
729,550
0385.892,252
5,788.384
1.929.461
Bruce Barton
writes of
"The Master Executive"
Supplying a week-to-week inspiration
for the heavy-burdened who will find
every human trial paralleled In the ex
periences of "The Man Nobody Knows"
Work, the Evidence
The whole problem of Jesus "mir
acles" is beyond our arguments, at
this distance. We either accept
them of reject them according to
the make-up of our minds. But if
they are to be accepted at all, sure
ly the first one of changing water
into wine ought not to be omitted.
It often is omitted from the com
ments on his life, or at least passed
over hastily. But to us who think
first of his friendliness, it seems
gloriously characteristic, setting
the pattern for all the three years
that were to follow. "I came that
ye might have life,' he exclaimed,
"and have it more abundantly." So,
at the very outset, he made use of
his mighty power, not to point a
solemn moral, not to relieve a suf
ferer's pain, but to keep a happy
party from breaking up too soon,
to save a hostess from embarrass
ment. . . . See, the ruler of the feast
rises to propose a toast . . . look, a
tall, broad-shouldered man towers
above the crowd . . . listen, hear
his laugh! That is Jesus.
The Jewish prophets were
stern-faced men; there are few if
any gleams of humor in the Old
Testament.
John the Baptist was the last of
this majestic succession of thun
derers. He forsook the cities as be
ing wicked beyond any hope, and
pitched his camp in a wilderness
beside the banks of the Jordan. For
clothes he wore the skins of ani
mals; his food was locusts and wild
honey. He indulged in long fasts
and vigils, from which he emerged
with flaming eyeballs to deliver his
uncompromising challenge. "Re
pent," he cried, "repent while you
still have time."
Fresh from the carpenter
shop came Jesus to stand and lis
ten with the rest. To what degree
was he influenced? Did he, too, be
lieve that the world was almost at
an end? There is some evidence to
make us think so. He went away
j from John's camp and hid himself
in the woods, and there for forty
days and nights he fought the thing
through. For a time his preaching
bore a decided resemblance to
John's. He, too, talked of the im
minence of the Kingdom of Heaven
and warned his hearers that time
was short. But little by little the
note of warning diminished; the
appeal to righteousness as a hap
pier, more satisfying way of living
increased. God ceased to be the
stern, unforgiving judge, and be
came the loving, friendly Father.
He, himself, was less and less the
prophet, more and more the com
panion. So much so, that John
imprisoned and depressed began
to be tortured by doubt.
John sent two of his disciples to
watch and to ask. And Jesus,
knowing how wide was the differ
ence between their attitude and
his, refused to argue or defend.
"Go and tell your master what you
have seen and heard," he said.
'The sick are healed, the blind re
ceive their sight and the poor have
the gospel preached to them. ... It
is true that I do not fast, nor for
go the every-day pleasures of life.
John did his work and It was fine;
but I cannot work in his way. I
must be myself . . , and these re
sults which you have seen . . these
are my evidence."
Next Week: On Liking People.
EXAMINER COMING.
W. C. Bush, examiner of operat
ors and chauffeurs, from the ofiice
of the secretary of state, will be at
the court house in Heppner Wed
nesday, January 11th, between the
hours of 1 p. m. and 5 p. m. All
those wishing permits or licenses to
drive cars are asked to get in touch
with Mr, Bush during these hours
CALL FOR WARRANTS.
All warrants of School District
No. 25, Morrow County, uregon,
from warrant numbered 835, Janu
nrv 22 1932. to number 995, October
7, 1932, both numbers inclusive, will
be paid on presentation. Interest
stops on January 3, 1933.
MRS. M. L. MUUUAJM, VJier.
Boardman, Oregon.
NOTICE OF STOCKHOLDERS
MEETING.
Notice is hereby given that there
will be a meeting of the stockhold
ers of Farmers & Stockgrowers Na
tional Bank of Heppner, Oregon, on
the second Tuesday in January,
1933, (January 10, 1933) between
the hours of 9:00 o'clock A. M, and
4:00 o'clock P. M. of said day, for
the Durnose of electing directors,
and for the transaction of such
other business as may legally come
before the meeting.
L, A. ALLINGER, Cashier.
Dated this 21st day of December,
1932.
NOTICE OF SALE OF ANIMALS.
Notice is hereby eiven that by virtue
of the laws of the State of Oregon, I
have taken ud and hoia at my piace,
in Blackhorse, six miles north of Hepp
ner, Oregon, the following described
animals, and that I will on Saturday,
the 31st .day of December, 1982, at the
hour of 10 o'clock In the forenoon of
said day, at my said premises, offer
for sale and sell the said animals to the
hierhest and best bidder for cash in
nana, unless tne same snail nave ueeu
redeemed by the owner or owners
thereof. Said animals are described as
follows :
One bay horse, about 18 or 20 years
old, weight about 1100 and branded BB
on right stifle.
One brown horse, about 6 years old,
weighing 1,000; blotch brand on left
shoulder, wire cut on front foot, spot
in forehead.
W. R. SCOTT,
Lexington, Oregon.
SUMMONS.
IN THE CIRCUIT COURT OF THE
STATE OF OREGON FOR THE
COUNTY OF MORROW.
MARGARET DENNIS, Plaintiff
vs.
HENRY DENNIS,
Defendant
defendant above
To Henry Dennis,
named :
IN THE NAME OF THE STATE OF
OREGON, you are hereby required to
appear and answer plaintiff's complaint
NOW IN SEASON
Oysters
SHELL FISH
Served Here Fresh
Daily.
If your appetite de
m a n d s something
different some
thing tasty some
thing healthful
EAT SHELL FISH
For a good meal any
time go to
ELKHORN
RESTAURANT
ED CHINN, Prop.
For Women
Traveling Alone
THIS BANK ADVISES:
American Express
Travelers Cheques
To insure
her against the loss or theft
of her travel funds.
To provide her with a ready
means of identification.
To assure her the personal
service of the American
Express travel organiza
tion which will care for
her safety and comfort
wherever she may travel.
You can secure these
Travelers Cheques at
this banh before
starting on a trip.
They are issued in
convenient denomin
ations, and cost only
75c for each $100.
Farmers
and Stockgrowers
National Bank
filed against you in the above entitled
court and cause within four weeks from
the date of the first publication of this
summons upon you, and it you fail to
so appear and answer, for want thereof,
plaintiff will apply to the above entitl-
ea court ior me renei prayea xor in
her complaint, to-wit: That the bonds
rl
of matrimony now existing between
you and plaintiff be forever dissolved,
and that plaintiff have an absolute di
vorce form you; that her maiden name
be restored, ana ior sucn oiner ana
further relief as may be just and
equitable.
This summons is published upon you
In the Heppner Gazette Times, once a
week for four successive weeks by or
der of Wm. T. Campbell, Judge of the
uouniy uoun oi me mare oi uregon
for Morrow County, which order Is-,
dated December 21, 1932, and the date
of the first publication of tills summons
is ueceniDer a, isjz.
JOS. J. NYS,
Attorney for Plaintiff,
PostofHce address, Heppner, Oregon.
NOTICE OF SHERIFF'S SALE ON
EXECUTION.
Notice is hereby given that under
and by virtue of an execution in fore
closure duly issued out of the Circuit
Court of the State of Oregon for Mor
row County on the 29th day of Novem
ber, 19S2, by the Clerk of said court
pursuant to a Judgment and decree ren
dered in said court on the 28th day of
November, 1932, in favor of J. H. Frad,
plaintiff and against Geo. R. W. Mead,
and Elizabeth Mead, his wife, defend
ants for the sum of $1500.00, with in
terest thereon from the 3rd day of
February, 1931, at the rate of eight
per cent per annum, the sum of jlbO.00.
attorney's fees, and the sum of ?17.7B,
the cost and disbursements, ana di
recting me to sell the following describ
ed real property of the defendants, to
wit: The SEli of NE, the NE& of
SE14, the Stt of SE'4 and the Stt
of SW of Section 31 In Township
one (1) South of Range 26 East of
Willamette Meridian, in Morrow
County, Oregon.
NOW, THEREFORE, In obedience
to said execution, I will on Saturday,
the 31st day of December, 1932, at the
hour of 10:00 o'clock in the forenoon of
said day at the front door of the Court
House at Heppner, Oregon, sell at pub
lic auction to the highest bidder for
cash, the real property above described
and apply the proceeds thereof to the
payment of said judgment and accru
ing cost of sale.
Dated this 1st day of December, 1932.
C. J. D. BAUMAN,
Sheriff of Morrow County, Oregon.
Professional Cards
J. 0. TURNER
Attorney at Law
Phone 173
Humphreys Building
HEPPNER, ORE.
A. B. GRAY, M. D.
PHYSICIAN ft StTBOEON
Phone 323
Heppner Hotel Building
Eyei Tested and Glasses Pitted.
1WM. BROOKIIOUSER
PAXNT1NO PAPEEHAJJOIHQ
INTERIOR DECOBATIHO
Leave orders at Peoples Hardware
Company
DR. J. II. McCRADY
DENTIST
Z-Ba; Diagnosis
Oilman. Building;
Heppner, Oregon
Frank A. McMenamin
LAWYEB
90S Guardian Building
Residence, GArfleld 1949
Business Phone Atwater 1348
PORTLAND. OREGON
A. D. McMURDO, M. I).
PHYSICIAN AND STTBOEON
Trained Nurse Assistant
Office in Masonic Building
Heppner, Oregon
P. W. MAIIONEY
ATTORNEY AT LAW
First National Bank Building
Heppner, Oregon
S. E. NOTSON
ATTORNEY AT LAW
Office In L O. O. P. Building
Heppner, Oregon
AUCTIONEER
Farm and Personal Uroperty Sales
A Specialty.
O. L. BENNETT
"The Man Who Talks to Beat
the Band"
5229 72nd Ave., S. E., Portland, Ore.
Phone Sunset 8461
J. 0. PETERSON
Latent Jewelry and Gift Goods
Watches - Clocks - Diamonds
Expert Watch and Jewelry
Repairing
Heppner, Oregon
F. W. TURNER & CO.
FIRE, AUTO AND LIFE
INSURANCE
Old Llna Companies. Real Estate.
Heppner, Oregon
JOS. J. NYS
ATTONEY-AT.LAW
Roberta Building, Willow Street
Heppner, Oregon