BEDFORD MAIL TRTBZHsE, MEDFORD. OREGON'. FT5TDAY, JANUARY 10. 1!K8. PAGE THREE NOT SALES TAX TO All Income From Sale of Foodstuffs Exempt Far Different , From Tax De feated in 1933 Ballot By Willis S. Dunlwar Unlted Press staff Correspondent SALEM, Ore.. Jan. 10. (UP) In jlrie first place It Isn't a sales tax. Instead, the measure passed by the recent special session of the legisla ture was a gross Income tax. the tax commission declared today. But since the Income tax field embraces levies on net and gross re ceipt and on sale, the new law has easily, but incorrectly, been called a sales tax, the commission explained The grow Income tax. however, would not be passed on to the con- sumer on each purchase as the retail saies taxes operate In Washington and California. It would be shifted only If and when the merchant -was able to transfer tt Into the cost of doing business. It would be only paid In the form of higher prices on more expensive merchandise. Foodstuffs Exempt Ail Income from sates of foodstuffs would be exempt from the tax. This, the commission believes, would cut the tax revenue 60 per cent or from tS8.000,000 annually to $4,000,000. The bill House Bill No. 85. by Rep Warner B. Snider of Deschutes and Lake -counties was Jammed through the legislature on the last day of the &ion. and was a substitute for Snider 'a H. B. 54. which was an exact copy of the Washington state Sales Tax law. The people will approve or reject the gross Income tax at the special election on Jan. 31. Title of the bill supports the tax commission's view that the act Is not a sales tax. It reads: "A bill for an act to provide funds for old age assis tance, aid to the blind, aid to depen dent children and aid for the unem ployed by Imposing a privilege tax measured by gross Income from retail sales of tangible personal property and. also, a privilege tax measured by gross Income from wholesale sales of such property ..." Difference Explained Neither talcing a stand for or against the bill, the tax commission made these observations for the United Press: "1.. Plrst and foremost, the act Is a gross Income tax not a sales tax. the fundamental difference being that a gross Income tax is charged to and paid by the merchant, not the customer, and can only be passed on ,Kio the consumer in the sense that other items such as rent and personal property taxes are considered In the cost of doing business and added to the merchant's mark-up of his goods and cannot be said to be paid by the consumer any - more than the real property taxes on the merchant's store and stock of goods are paid by the consumer. "2. Unlike sales taxes, there are no provisions for passing on the tax to the consumer, or that the con sumer shall pay the tax at the time of purchase. r "3. There ere no tokens or other means provided to be used In con nection with small purchases. "4. If it were a sales tax there would either be provision for pay ment of the tax In pennies or tokens i or at least a means offered of passing ! the tax on. Or there would be ex- I emptlons of certain email sales, and schedules covering sales between cer tain prices, such as are used where tokens are In vogue all being vari ous types of machinery for passing on the tax. "5. It follows the Indiana gross Income tax law the purest type of such Income tax legislation In the United States and is similar to the South Dakota and certain other gross iDcome tax laws. Not Like 193S Act The gross Income tax law Is tv dif ferent from the retail sales tax de feated by the voters In 1933, the commission said. A sales tax has been voted down twice. The previous Uw was modeled on the California retail sales tax and provided for the passing on to the consumer of a two per cent tax on each purchase. It contemplated the use of a schedule which would elim inate the tax on purchases up to 15 cents, collect one cent of the next bracket, two cents on the next and so on, or else require the use of tokens to make change when pennies did not work out evenly. Exemption Noted The new law. If approved at the January election, will tax wholesalers one-quarter of one per cent and re tailers two per cent on their gross Incomes. Both rates of tax are on sales of tangible personal property and not on personal services unless the service Is Incident to the sales of the property as a suit made by a tanor, a meai servea in a restaurant, and so on. In order to avoid a nuisance to both the taxpayer and the state, there Is an exemption of $50 per month of gross Income of each person from sates of tangible personal property thereby eliminating the small cigar stand, lunch counter and roadside stand. The tax will be collected by the commission In monthly installments on or before the end of each month next following the transactlone. " Meteorological Report January 10, 1936 Forecasts j Medford and vicinity: Occasional rain tonight and Saturday with no change In temperature. Oregon: Occasional rain tonight and Saturday; snuw over mountains; no change In temperature. Temperature a year ago today: Highest, 48; lowest, 39. Total monthly precipitation. 300 inches; exsess for the month, 2.14 inches. Total preciptatlon since Sep tember 1, 1935, 10.05 inches: excess for the season, 1.08 Inches. Sunrise tomorrow, 7:38 a. m. Sunset tomorrow, 5:00 p. m. cm u f a 1 SI Observations Taken at 5 A. 120th Meridian Time Bolae Boston -Chicago Denver -Eureka - 39 .04 Si .S3 18 .01 48 38 .... 64 52 .12 Helena .. 22 .01 Los Angeles ::. 8b 02 .04 MEDFORD 47 40 .31 New York .... 38 1.20 Omaha 40 22 T. Phoenix .. 82 40 .... Y LISTS VACANCIES According to Sergeant W. M. Klein schmldt, army recruiting officer, va- 1 cancles are available at the recruiting office in the city hall at the present time for the infantry, field artillery. coast artillery, corps of engineers and the medical department. In the Hawaiian Islands; the seventh In fan- : try at Chllkoot Barracks, Alaska, while along the Pacific coast enlist ments can be made for the seventh 1 infantry at Vancouver Barracks. Wash.; - third coast artillery at Fort i Stevens, Ore.; 30th infantry at San Francisco and the 11th cavalry and 76th field artillery at Monterey. Cel. i Enlistments for Hawaiian Islands ' are to be made In time so that the men may sail on the U. 8. army trans- port "Chateau Thierry," from San I Francisco January 23. Men enlisting for Alaska are tern- I porarlly stationed at Vancouver Bar- ' racks until their recruit training has been completed and they are then ! sent to tnsir station In Alaska, while i men enlisting for the various units on the Pacific coast are sent directly j to their stations. i Young men between the ages of 18 to 35 years, single, good physical con- ' dltlon, will have no difficulty in ob- ! talnlng one of these desirable as-1 signments and are urged to do so at their earliest convenience by calling in person or writing to the army re cruiting officer at the above address. M., Cloudy Cloudy Clear Clear Cloudy Snow Cloudy Cloudy P. Cdy. Cloudy Clear Rain Rain Cloudy P. Cdy. Rain Cloudy Cloudy Cloudy P. Cdy. PORTLAND. Ore.. Jan. 10. (&) A mall ballot resulted in the re election of Harry K. Coffey of Port land as president of the Oregon branch of the National Aeronautics association, officials of the organiza tion announced. Portland .... Reno Roseburg .... Salt Lake City 38 San Francisco . .... Seattle .... Spokane .............. Walla Walla .... 44 .22 42 .02 44 .24 .36 T. 94 .36 42 .24 32 .18 42 .14 Washington, D.C. 42 36 ADVISERS OF CCC ' TO REMAIN HERE Educational advisers on dut; with the recently disbanded CCC compa nies will remain U their camps and will be assigned to the new seventh corps area, companies, according to Eugene O. Golden, district adviser. One of two transfers will be made within the district, however Wallace I. Orlfflm will remain at Oasquet. Donald O. Mace will be assigned to the new company at Wl mer. Ouy R. Moore will remain, at Steamboat. Lawrence Lewis will con tinue at Applegate. Olenn A. Met&ler, who has been at Elk Creek, will go to Camp South Fork. Victor Sparks, now at South Fork, will be transferred to Coos Head and move with the company to Sitkum. George C. Schmidt, who has been at Sitkum, wilt be moved to Agness. 561 CASES FILED IN LOCAL COURTS Figures compiled by the county clerk show that In 1938 a total ol 581 cases wr-e (lied In the circuit court and prtbaate court of Jackson county. The . circuit court cases consisted of criminal, civil and equity actions and were brought before Circuit Judge H. D. Norton. They aggre gated 446 cases. Probate cases were handled by County Judge Earl B. Day and to taled 116 cases. A total of 2414 coyotes were killed In 54 California counties during 1935. For Hose that Wear buy NOLDE As HOR8T Etbelwyn B. Hoffmann. 4 Use Mall Tribune want ads. A New and Delicious Item . For Your Sunday Dinner : . ' PECAN PIE This tasty pic bag a rich caramel filling and ii covered with a blend of Pecans and Coeoanut. We will feature two sizes for Saturday . , 14c and 33c Also: Danish Date and Orange Squares A rich Danish pastry filled .with a mixture of orange and dates, and topped with icing and nuts. Excellent to serve for breakfast and teas. Doz. 23c a TUNE EN KMED daily from 7 to 7:15 p. m. for national and inter national news and Peerless specials on meats and veget ables. We offer you something new at bargain day prices every day of the week. THE ORIGINAL LOW PRICE MARKET VEAL Shoulder Cuts Steak or Roast lb. i2l2c Leg Veal Roast . lb. 15c Swiss Steaks . lb. 17c Beef Pot Roast . lb. 10c Good Shoulder Cuts Sirloin Steak . . lb. 14c SMELT Fresh Daily lb. 10c Bacon or Bacon Back lb. 29c Nice and Lean HAMS Sugar Cured Small Size whole or half lb. 29c Bacon Squares . lb. 19c Mild Cure. Fat Backs Boneless Beef Cubes . 2 lbs. 29c n Mince Meat lb. 9c WITH THE VALLEY TRADE IS THE VALLEY MADE BE WISE BUY WISE AND ECONOMIZE AT Holloivay's Reliable Grocery W. A. H0LL0WAY, Owner 100 INDEPENDENT NO AFFILIATIONS PHONE 20 V l !Ke send the l W order out Now, Mary, you're "in" on how I shop the easy way. Ex perienced olerks do it for met Here's A Tip TALK Don't Walk Why take time from your household or social duties to select and carry home your own groceries? For Personal Attention, Prompt Service and Low Prices, call Holloway's 20. ... 4 Free Deliveries Daily! CATSUP 1 He Monitor, 12 oz. bottle, packed by C.H.B. COCOA 17c Rockwoods, large 2 lb. can T AM ALES 1 5C Swifts (6 in can) BEANS Red or White 3V2 lbs. 1 7c PRUNES Italians.. .. .3 lbs. 17c Petite 4 lbs. 17c COFFEE 1 lb. pkg. 1 7c Rogue River Cannery Foods Canned in Medford Tomatoes standard pack, No. 2. can . 10c Tomatoes solid pack, No. 1 can . .2 for 25c Tomato Juice No. 1 tall can. ...... .;. ... .3 for 25c Beets Sliced, No. 2 can 10c; Whole, 2 cans 25c Pears, Prunes or Apricots No. 2 can . . 17c Maxwell House Coffee pound can 29c; 2 lb. can 55c Kraut, Spinach, Hominy or Pumpkin, No. 2 can 2 - 25c Sardines Oval, Sun Blest ... . .3 cans 25c Salmon Booth's Fancy Alaska Sockeye, No. 1 tall 19c Swans Down Cake Flour and 7 po. Cake Set All for CALUMET 22c Baking Powder . : lb. can Toilet Paper 25c Sr ni-d FMthor 7 rolls ""WW fir Matches 1QC ff FLOUR Blue Wnmond 6 lion carton ' Im J JQ Brooms QQq M Buy Now II Kitchen Queen. 49 lb. II Cocoa 10c W. IJ llprjliov bitter H lb. bar 1 w K(CQ JW CrUco .,,.$1.09 -Ij SOAP SPECIALS - We still have some of the H O Oats Free Tumbler Deal! Shortening Flak tVhlti 4 Ihl. WWW Apriots or Peaches ?Rr No. ti cam J tot V Fancy Foss Walnuts CI round 22c S Ibi. Doggie's Delight ?5c noj and Cat Food. 4 cana aWWw PEETS, large package 33 with 2 large bars Crystal White FREE SUPER SUDS 3 packages 29 with 1 package FREE PALM OLIVE TOILET SOAP -i bars .... 10 WHITE KING TOILET SOAP, 5 bars 25, bottle of Perfume FREE Look! Look! APPLES Fancy Spitz, BOX I Finest Fresh Fruit and Vegetables Grapefruit, Fancy Imperial, 80'$, doz. 33c Bananas, 4 pounds ............. 25c Parsnips, 3 pounds . 10c Rutabagas, 5 pounds '. . . . 4C Carrots, fancy bulk, 10 lbs. . . 17c Hamburger . 2 lbs. 19c All beef, no cereal or water added. Real Economy WHILE THEY LAST Southern Oranges 9f Large 128 sise. Dot. Juice Oranges 90 Thin skinned, sweet 3 dot. afaUW Lemonettes 1 Hp Very Juicy Do. I U W Southern Lettuce 1 f! P Large solid heads 3 for I U U 121 North Central Phone 324 FREE DELIVERY Any Size Order SAVE OH BETTER MEATS Steer Bocf Rib Boiling Meat, lb. . . . . . lQc Round or Sirloin Steaks, lb. 20c Bacon by the piece, lb 33c Little Pig Sausages, lb. .... 25c Pure Pork Sausage, lb. Lard, 2 lbs. 18c 35c ALSO FANCY HENS, RABBITS AND FRYERS