PAGE FOUR
All Butchers Subject
To Hog Processing Tax
Regulations affecting the applic
ability of the hog processing tax
re especially commended to the at
tention of farmers who kill hogs
for market, according to word re
ceived from J. W. Maloney, collect
or of internal revenue, as such far
mers are subject to the tax. Mr.
Maloney s instructions follow:
The processing tax on hogs is im
posed under the provisions of the
Agricultural Adjustment Act, er
fective as of the first moment of
November 5, 1933. The tax attaches
at the beginning of the first domes'
tic processing, which means the
slaughtering of hogs for market.
The term "processor" includes
the producer of the hogs and all
persons, firms or corporations who
slaughter hogs for market, irre
spective of the number, weight or
size, place where the slaughtering
is done or by whom, or the source
from which the hogs are obtained.
The rate of processing tax im
posed on the first domestic process
ing of hogs ia as follows:
Nov. 5 to 30, inch Fifty cents
(50c) per hundred (100) pounds live
weight
Dec. 1 to 31, incl. One dollar
($1.00) per hundred (100) pounds
live weight.
Jan. 1 to 31, 1934, incl. One dol
lar and fifty cents (J1.50) per hun
dred (100) pounds live weight
Beginning Feb. 1, 1934 Two dol
lars ($2.00) per hundred (100)
pounds live weight
All persons slaughtering hogs for
market must keep a record of the
number of hogs slaughtered each
day, and the total live weight
The processing tax is to be paid
monthly to the Collector of Internal
Revenue, 210 Custom House, Port
land, Oregon, accompanied by a re
turn of the tax in duplicate on Form
PT-4. The first return of the tax
on Form PT-4 would be for the per
iod from November 5 to November
30, inclusive,- and must be led dur
ing the month of December.
As will be seen by the statement
above, this tax is to be paid by the
person or firm slaughtering the
hogs for market, regardless of the
fact that they may have raised the
hogs themselves. If a farmer kills
his own hogs and sells them, either
by peddling the meat to consumers
himself, or by selling the dressed
carcass to a market or commission
merchant, he is liable for the pro
cessing tax based on the live weight
of the hogs he kills and sells. Where
a person is engaged in killing hogs
that other persons bring him, for a
fixed sum for each hog slaughtered
he is liable for the processing tax
thereon the same as if he bought
the hogs and killed them for mar
ket
Where a custom butcher slaugh
ters a hog for the producer thereof,
who Intends to use the meat for
consumption by himself, his family,
his employees or his household, no
processing tax is required to be
paid thereon, provided person who
raised the hog and brings it in for
slaughter furnishes a certificate on
Form PT-29, in duplicate, to the ef
fect that the meat is to be used for
one or more of the purposes enum
erated above, and that none of it is
to be sold or used for any other pur
pose. One copy of this certificate
is to be furnished the Collector of
Internal Revenue by the person
slaughtering the hog, with his
monthly return of processing tax on
Form PT-4, and the other copy re
tained in his files. A supply of Form
PT-29 will be furnished upon re
quest In case a farmer slaughters a hog,
keeping part of the meat for his
own use, and selling the remainder,
he is liable for filing a processing
tax return on Form PT-4, showing
the total live weight of the hog
slaughtered, against which he
Bhould take credit for the portion of
the meat retained for personal or
househald use, the balance being
subject to tax. Certificates on Form
PT-29 should accompany the Form
PT-4, establishing the right to ex
emption from tax on the portion of
the hogs reserved for his own use.
Floor Taxes.
Tour attention is also called to
the fact that a floor tax is imposed
on all stocks of articles processed
wholly or in chief value from hog3,
held for sale or other disposition on
November 5, 1933. In the case of f.
wholesale dealer, distributor, jobber
or processor, the inventory of the
floor stocks would be taken as of
November 5th on Form PT-34, and
tax paid within thirty days there
after. In the case of a retail dealer, a
thirty-day period is allowed in which
to dispose of stocks on hand No
vember 5th. A record of the re
ceipts during the thirty-day period
ending December 5th, should be
kept and an inventory taken at that
date and recorded on Form PT-44.
The receipts during the thirty-day
period are to be substracted from
the inventory as of December 5th,
and tax paid on the balances ac
cording to the various rates shown
on the Form PT-44. Form PT-44 is
to be forwarded with tax payment
within thirty days after December
6th. If you require either of these
forms they will be forwarded upon
request.
All persons engaged in the pro
cessing of hogs should keep a rec
ord as outlined above, setting forth
the number of hogs killed during
November, and request a supply of
Forms PT-4, at once, to be used in
filing return of processing tax for
the period from November 5th to
November 30th, 1933.
LEXINGTON
(Continued from First Page)
newcomers will be featured in the
boxing and wrestling events. Sev
eral comical numbers have been
arranged to fill in between bouts.
The managers assure the ladles who
attend an evening of good clean
port and fun. Admission will be
85c for adults and 15c for school
children. ,
On Wednesday of next week the
school Christmas program will be
held In the auditorium at 7:45. A
short P. T. A. meeting will precede
the regular program at 7:15. The
program will consist of a one-act
play by the high school and a num
ber of Christmas carols sung by
Mrs. James H. Williams, the high
school glee cluD and Laurel Beach,
and pantomimed by the grade chil
dren. Next Monday Rev. Sias will talk
to Mr. Beach's vocational guidance
class on the ministry as a vocation.
WHEAT CONFERENCE
GRINDSOUTVIEWS
(Continued from First Page)
Rep. E. A. McCornack; by levying
specialized sales taxes on luxuries,
such as casmetics, hair-tonics, can
dies, tobaccos, etc.; by a marked in
crease in inheritance and gift taxes.
Roads Get Innings.
A sub-committee report on state
and county roads oposed the issu
ance of any more bonds for road
purposes and favored curtailing the
bond-issuing powers of the state
highway commission. It opposed
the construction of any new roads
at this time such as the proposed
short-cut to the sea, and favored
finishing the secondary highway
units, also better and more perma
nent construction for county roads
with some of the money raised by
the gas tax to be returned to the
counties for this purpose.
The taxation committee report
ppposed a higher rate of penalty for
non-payment of taxes, with a 3 per
cent rebate for prepayment given
as all the incentive for tax payment
that is justifiable. It opposed in
stallment payment of taxes in wheat
raising counties where income is on
a yearly basis. It favored tighten
ing of laws governing collection of
personal property taxes, especially
with regard to transients, and urged
counties to keep a closer check on
back taxes to the end of keeping up
on necessary foreclosures in order
that all property may more nearly
stand its proportion of the tax bur
den. The principle of tax-free bonds
was opposed, as was the issuance
of state bonds to put the state into
the power business. Assessors were
urged to promptly reduce to range
value the land taken out of wheat
culture to help remove the wheat
surplus by making it possible for
farmers to seed some land to grass.
Repeal of the deficiency judgment
law was also urged.
Finance Measures Cited.
The marketing and finance report
urged farmers to affiliate with exist
ing local cooperative marketing as
sociations wherever possible, and to
cooperate in the formation of new
locals where needed, in order that
the wheat industry may be devel
oped into a 100 percent farmer
owned and controlled industry. It
expressed approval and apprecia
tion of the efforts of the national
administration to control produc
tion of wheat and to stimulate
wheat exports. It voted thanks to
the' local allotment committees.
The commitee commended the ef
forts of the Federal Land bank in
speeding Hp action on loans, urging
continued effort to the end that
prospective borrowers may receive
prompt returns on applications. It
urged the bank to reappraise cases
where appraisals have been lower
than those required by law or than
provided by the published rules of
the bank, and it urged league mem
bers to report all such cases to coun
ty debt conciliation committees and
lend their support in getting the
land bank to grant such reapprais
als. The league president was asked
to appoint a standing committee on
finance to be composed of one mem
ber from each i m p o r a n t wheat
growing county to see that the in
terests of members are properly
protected in the formation of pro
duction credit associations; that this
committee work for all possible
elimination of red tape and delay
in planning of the new production
credit associations.
The committee favored passage of
the Frazier bill by congress looking
to further lowering of interest rates
on mortgages. It favored continu
ance of the North Pacific Emer
gency Export association through
out the duration of the allotment
period, deeming its operations to
have been effective in decreasing
the northwest wheat surplus.
Adequate Locks Asked.
The transportation committee re
port extended sincere thanks to the
Farmers National Grain corpora
tion and the Continental Grain
CQmpany for their work in making
use of the Columbia river for grain
shipments and thus encouraging
use of the river for transportation.
It opposed lowering of freight rates
on dressed meats to western mar
kets as an attempt to lower prices
in these markets which would be
reflected In live-animal prices paid
to growers. It petitioned army en
gineers to build adequate locks at
Bonneville dam, supporting the In
land Empire Maritime conference
in its work to obtain such adequate
locks. It endorsed the open river
project between Celllo and Wallula.
to provide a navigable channel
feet deep and 150 feet wide between
these points, and urged that the
project be started immediately.
The committee on warehousing.
handling and production recom
mended study of Oregon's new farm
warehouse code which permits far
mers to store grain In their own
storage bins and receive official
storage warehouse receipts there
for, and recommended that a stand
ing committee be appointed by the
president to seek more equitable
discounts and charges for north
west wheat growers. It favored cer
tain changes in grain grades as
proposed by the U. S. department
of agriculture. It asked continu
ance of government smut control
work, and requested the bureau of
agricultural economics to work out
a method of determining and as
sessing smut dockage so that it
represents more nearly the actual
percentage of smut removed, and
also asked the state department of
agriculture to set smutting charges
under the inspection law that more
nearly represent the net costs of
the operation.
It asked the secretary of agricul
HEPPNER GAZETTE TIMES,
ture to take steps toward revision
of methods in determining statistics!
on production in the light of Inade
quacies and inaccuracies revealed
by surveys under the allotment
r'an, and asked that the statistician
resume publication of statistics by
counties as was formerely done.
It recommended planting, where
possible, of crested wheat grass on
contracted acreage, or in lieu there
of, the planting of wheat for pas
ture or to be ployed under for soil
Improvement, as means of controll
ing weeds. Where the farming plan
permits, it was recommended that
morning glory patches be put under
the contracted acreage so that erad
ication may be carried out during
the period of reduced production.
It asked the wheat administration
to permit the growth of crested
wheat grass, or other deficiency
crops, for sale under reasonable
regulation to prevent the growing
of surpluses.
The committee urged discontinu
ance of interference with the move
ment of western soft white wheats
to southeastern markets.
Credit Administration
Names Spokane Officers
The official appointment of 14 of
ficers for the Farm Credit Admin
istration of Spokane to further the
organization of the government's
new farm credit activities in the
Northwest was announced yester
day by E. M. Ehrhardt, president
of the Federal Land Bank of Spo
kane. A. C. Adams of Spokane, secretary-treasurer
of the North Pacific
Grain Growers, Inc., was appointed
general agent of the Farm Credit
administration, the coordinating
head for the four bank set-up.
John A. Schoonover of Spokane,
vice president of the Spokane Re
gional Agricultural Credit corpora
tion, was named president of the
recently chartered Production Cred
it corporation for the twelfth dis
trict. This group will loan to far
mers organized into production
credit associations.
John A. Scollard, vice president
of the Federal Land Bank of Spo
kane, was named president of the
Bank for Cooperatives at Spokane,
recently chartered, loans being
made to farm cooperatives for
warehouse and other facilities.
W. E. Meyer, manager of the
Federal Intermediate Credit bank
was promoted to the presidency, a
newly created office. Mr. Mever
was lormerly the western represen
tative of the National Holstein-Frei
sen associations.
William Powers of Bainville.
Mont., was named vice president of
the Federal Land Bank. He was
formerly president of the Farmers
State Bank of Bainville.
Paul F. Matson, present assistant
manager of the Intermediate Credit
Bank of Spokane was appointed
vice president to assist Mr. Meyer.
Other officers named for the credit
institution were Edwin M. Watson,
present registrar of the land band,
as treasurer; J. O. Richards, for
merly of Yakima, Wash., but for a
year and a half a member of the
bank staff, as secretary; J. F. Mc
Adams formerly of Butte, Mont.,
as assistant treasurer; E. O. Holen
of Spokane as assistant secretary.
William hi. Williams, manager of
the Portland branch of the Region
al Credit corporation was appoint
ed as vice president of the Produc
tion Credit corporation to assist Mr.
Schoonover. Others were J. W.
Bradley, former vice president of
the Old National Bank and Union
Trust Co., Spokane, as treasurer
and Ralph W. Rees, recently with
the Farm Credit administration of
Washington, D. C, but formerly of
rewoerg, Ore., as secretary.
Ira W. Wight of Helena, Mont.
will be secretary of the Production
Credit corporation at Spokane. He
was with the Regional Agricultural
Credit corporation and formerly
with the National Wool Marketing
exenange.
CALL FOR WARTfAMTS
All General Fund Warrant nf
Morrow County, Oregon, registered
prior to this date, will be paid on
presentation at the office of the
county treasurer on or after De
cember 15th, 1933, on which date
interest on said warrants will cease.
Dated Heppner, Oregon, Novem-
Der za, 1H33.
38-40. LEON W. BRIGGS,
County Treasurer.
CARD OF THANKS.
We wish to express our sincere
thanks to the kindly neighbors and
friends for their help and sympathy
at tne time or our bereavement.
Mrs. Sarah Wilbanks and fam
ily. LAURENCE CASE
MORTUARY
"Just the service wanted
when you want It most"
DID YOU KNOW
That on Oct. 6, 1933 the largest
single shipment of Vanilla Beans
ever sent to the U. S. arrived at
the Winona plant of the J. R.
Watkins Co. 300 red cedar box
es of vanilla beans, weighing
29,370 pounds.
3. C. HARDING
Watkins Products
IONE CASH
MARKET
Fresh and Cured
MEATS
Buttorfat, Turkeys, Chickens
bought for SWIFT & CO.
Phone us for market prices
at all times.
Phone 32 IONE, ORE.
HEPPNER, OREGON,
At Heppner
CHURCHES
CHURCH OF CHRIST.
JOEL R. BENTON, Minister.
Bible School '. 9:45 a. m.
Morning services . 11 a. m.
C. E. Society 6:30 p. xn.
Evening services 7:30 p. m.
Choir rehearsal, Wednesday, 7:30 p. m.
Midweek service. Thursday, 7:30 p. m.
On next Sunday morning at 11
o'clock the sermon subject will be:
"A Seared Conscience."
At the evening hour, 7:30 o'clock,
the choir will present the beautiful
Christmas cantata, "The Angel and
the Star."
If you have not a church home
you are Invited to come and wor
ship with us and enjoy these ser
vices. Come and test the welcome
of this friendly church.
METHODIST CHURCH.
JOSEPH POPE, Pastor.
Sunday schol, 9:30 a. m.
Public worship, 11 a. m. Special
music by the choir. Sermon. "The
Value of a Name."
Epworth League, 6:30 p. m.
Evangelistic service, 7:30 p. m.
Sermon, "The Missing Link."
The Womans Missionary society
will meet Tuesday, 2:30 p. m. at the
church.
Prayer meeting Thursday eve
ning, 7:30.
A very cordial welcome is extend
ed to you to attend all the services
of our church.
GRANGE INSTALLS OFFICERS.
Rhea Creek grange met in regu
lar session last Friday evening. The
first and second obligations were
given to Harvey DeMoss and Mae
Doherty. We are very sorry some
of our members didn't know the
meeting date had been changed to
second Friday evenings. There will
be a Chlstmas tree at the hall the
22nd, and each member is asked to
bring a present of not more than
15 cents' value, the presents to be
exchanged during the evening. This
meeting will take the place of the
regular H. E. C. meeting for De
cember. There will also be a mis
cellaneous bridal shower for Mar
garet (Becket) Buschke, on Satur
day evening, Dec. 30. The follow
ing officers for 1934 were Installed
at Lexington grange: Master, Orin
Wright; Overseer, Chas. Becket;
Lecturer, Carrie Becket; Steward,
Clark Stephens; Asst. Steward, Ray
Wright; Chaplain, Hannah Ander
son; Treasurer, A. E, Wright; Sec
retary, Mrs. O. C. Stephens; Gate
keeper, Ben Anderson; Pomona,
Mrs. Orin Wright; Flora, Velma
Huston; Ceres, Mrs. Ray Wright;
L. A. S., Gladys Becket; Ex. Com.,
F. E. Parker; Matron, Beth Wright.
Mrs. O. C. Stephens, secretary.
IONE
(Continued from First Page)
say, Eleanor Eubanks and Patricia
Emert. -
The high school basketball teams
played two games the last week end.
The first was with Roosevelt, Wash.,
in the gym here. The girls' game
was a tie with the score 14-14. The
local high school was defeated by
the visitors to the tune of 18 to 8.
On Saturday both teams journeyed
to Umatilla. Both suffered defeat,
the boys 18-20 and the girls 12-16.
After the game the Umatilla high
school treated their visitors to a
feed.
Try a Gazette Times Want Ad.
AN IDEAL GIFT ! ! !
for that boy or girl
A Small Endowment Policy
(and remember, the present low
premium will never change)
MRS. ANNA Q. THOMSON
Insurance Counsellor
Trade and Employment
EXCHANGE
(Printed without charge. Dis
continued on notice.)
To trade John Deere tractor and
International 16-inch 3-bottom plow
for anything I can use. E. L. Smith,
Lexington.
To Trade Good Guernsey bull
for what have you. Arnold Pleper,
Lexington.
To trade Organ and camp cook-
stove for anything I can use. Alex
Wilson, city.
To trade Netted Gem potatoes
for hogs or wheat Michael Cassl
dy, Boardman.
To trade Practically unused $150
C melody Buescher saxophone for
good bed room or living room suite.
W. L. Suddarth, Irrigon.
Want to trade for 2nd-hand cream
separator. W. L. Copenhaver, Lex
ington. Good mule to trade for wheat
Jason Blddle, lone.
Netted Gem potatoes to trade for
wneai. Airred skoudo, Boaraman.
To Trade Ynunar turkeys for
woou. jura, tjnrls Brown, ouy.
Geese to trade for fresh young
milk cow, Lana A. Padberg, lone.
To Trndn Wraiii and nlsrs for
wneat. w. H. French, Haraman.
To trade Cows and hay track
and carrier for Van Brunt grain
anus. ueo uorger, Lexington.
One 3-bottom, 14-ln. gang to
trade for rye or wheat. W. V. Will,
Box 526, Heppner.
To Trade 5 head good mules for
good horses; aslo saddle mare for
work horse. H-oy Bogard, Hepp
ner, rone 6F12.
To Trade Horse for wheat or
wood. Wm. Kummerland, Lexing
ton.
For trade Dairv cattle for sheep,
wneat or barley. Roy Neiii, lficno.
THURSDAY, DEC. 14, 1933.
Heppner Students Sing
In University Musicale
December 13. Earl W. Thomson
and Miss Jeanette Turner, Univer
sity of Oregon students from Hepp
ner, were members of the combined
chorus of the Oregon State col
lege chorus and the polyphonic
choir of the University of Oregon
which jointd in a concert of
Christmas music at the music audi
torium of the university here re
cently under the direction of Pro
fessor Paul Petri, conductor. Ap
proximately 200 students partici
pated in the event, among them
several outstanding vocal and in
strumental soloists. Professor Pe
tri was assisted by Roy Bryson, as
sociate conductor.
Mr. Thomson sang first bass and
Miss Turner, second soprano. Mr.
Thomson is a junior majoring in
law. He has taken an active part
in campus activities, but especially
in musical and forensic activities.
He is also a member of the campus
rifle squad and is considered an ex
cellent marksman by campus army
officials. Miss Turner is a junior
specializing in music. She has tak
en an active interest in campus mu
sical activities as well as in other
campus events.
Good Stock Ranch 2280 acres 3
mi. S of Monument and school. 70 A
cultivated, 2210 A pasture. Dwlg.,
barn, milk house, shop, brooder,
store room, fencing, good well, has
RFD, telephone, on graveled road.
$12,000, easy terms. (Sweek). Feder
al Land Bank of Spokane. 40.
Always
"O. K."
with a
Man . .
GIVE "Him"
Haberdashery .
his idea of a sensible
Christmas Gift!
55
$1.95
NEW SHIRTS Of
natty broadcloth in
plain and fancy col
ors. Deep-pointed at
tached collar.
GRAYCO
ENDLOCK
SILK TIES Hand
tailored. Stripes, all
over, solid designs.
Allen "A"
HOSIERY Newest
Silk-Lisle weaves of
durable quality. Nif
ty! Lounging $ Qff
Robes 3VO
Pajamas
in gift
boxes.
1.95
Will
ison s
The Store of
Personal Service
Rise
mm. '
Mr. and Mrs. Lester Doolittle ar
rived home from Portland on Wed
nesday afternoon. While Mr. Doo
little is somewhat improved In
health, he will be compelled to con
tinue his treatment, and he is at
home in Heppner only temporarily.
Stock Ranch 3160 acres, 55 mi.
E of Prineville, 402 A wild hay, 40 A
grain, 2718 A pasture. Dwlg., bunk
house, barn and garage, fencing,
spring, water piped to bldg. $22,000,
easy terms. (Raymond). Federal
Land Bank of Spokane. 40.
NOTICE OF PINAL SETTLEMENT.
Notice ia hereby eiven that the un
dersigned has filed her final account as
administratrix of the estate of Edwin
Mathew Wilson, deceased, and that the
County Court of the State of Oregon
for Morrow County has appointed Fri
day, the 12th day of January. 1934, at
the hour of 10 o clock in the forenoon
of said day, as the time, and the Coun
ty court room in tne court nouse ai
Heppner, Oregon, as the place, of
healing and settlement of said final ac
count.
NORA WILSON.
Administratrix.
2nd Big Smoker
LEXINGTON GYM, SATURDAY, DEC 16
WRESTLING BOXING EVENTS
From Lexington, Heppner, lone and Portland
8:00 P.M. Adm. 35c and 15c
WARNING
to EXPECTANT MOTHERS
If you have ever been a patient in
any hospital, you are probably
familiar with the advantages of a
liquid laxative.
All doctors know the value of
the laxative whose dose can be
measured, and whose action can
be controlled.
The public, too, is fast returning
to the use of liquid laxatives. People
have now learned that a properly
prepared liquid laxative brings a
perfect movement without dis
comfort at the time, or after. Dr.
Caldwell's long experience with
mothers and babies, and his re
markable record of nearly three
thousand births without the loss of
one mother or child, should give
anybody complete confidence in
Feed Your Laying Hens and
Dairy Cows RIGHT to Get
BEST RESULTS
Heppner Dairy Feed
Heppner Egg Mash
Mixed and Sold by
Jackson Warehouse
Heppner, Ore. Office Phone 302, Res. 782
No. I Baled Alfalfa Hay
f CHRISTMAS JUST
CORNER You are thinking of the . fa
goodies for the Holiday Season j&
Vogan's Candies J
Always the Best Fresh $S
shipment just received p
I SPECIALS I
II L From Heinz 57 Varieties A
8
I
g NEW STOCK
Arrived this
Week
HUSTON'S
GROCERY
NOTICE TO CREDITORS.
Notice is hereby given that the un
dersigned has been appointed by the
... -..,- r.t the State of Oregon
V-OUlUy . -
for Morrow County administrator of the
estate of Edward r. nimmei .
and that all persons having claims
against the said estate must present
the same, duly verified according to
aw. to me at the office ' ""L'Jft'
S. E. Notson. in Heppner. Oregon with
in six months from the date of the ttrst
publication of this notice, said date of
first publication being December 14,
1933' H. N. BURCHELL.
Administrator.
NOTICE TO CSEDITOKS.
Notice is hereby given that the un
dersigned was duly appointed by the
County Court of the State of Oregon
for Morrow County administratrix of
the estate of Nancy Mathews, deceased,
and all persons having claims against
the estate of said deceased are hereby
required to present the same duly veri
fied as required by law, to said admin
istratrix at the law offlce of Jos.. J. Nys,
at Heppner, Oregon, within six months
from the date hereof.
Dated and first published this 30th
day of November, 19S3.
ANNA ENLGEMAN,
Administratrix.
any prescription which he wrote I
But most important of all, a
gentle liquid laxative does not cause
bowel strain to the most delicate
system, and this is of the utmost
importance to expectant mothers and
to every child.
Expectant mothers are urged to
try gentle regulation of bowels with
Dr. Caldwell's Syrup Pepsin. It is
a delightful tasting laxative of
delightful action, made of fresh
herbs, pure pepsin and active senna.
Not a single mineral drug to be
absorbed by the system, or irritate
the kidneys.
Dr. Caldwell's Syrup
Pepsin is an approved
preparation and kept
ready for use by all
druggists.
AROUND THE A
Mission Olives
Vegetable Soup
Tomato Catsup
Pickles, etc.
Heppner
Oregon
. MM