PAGE TWELVE
HERALD AND NEWS. KLAMATH FALLS. OREGON
SATUHDAY, MAIICII 20, 1052
Assessor, Business Houses Feud Over
Accounting For Personal Property Tax
Bv ITALE SCARBROUGH
A spot check of 27 retail busi
ness houses, moat of them In
Klamath Foils,, taken some weeks
ago by the State Tax Commission
showed that 24 of the 27 had un
dervalued their inventories for tax
ation purposes.
The check was made In Klamath
and nine other Oregon counties,
and the result In all 10 counties
was reported to have been about
the same.
As a result a scrutiny of all per
sonal property on merchandise of
business houses In Klamath County
Is to be undertaken by the County
Assessor's office. The number of
businesses with that type of taxa
ble property Is around 700.
Personal property return blanks
were sent to an Businesses oy uic
Assessor's office about the first of
tile year, and the property owners
were to fill out the forms and re
turn them to the Assessor by
March 2. But as a result of the
findings of the State Tax Conimi.v
slon's spot check, another blank is
being sent to each taxpayer whose
previous return shows a merchan
dise inventory, and the return is
to be completed and sent back to
the Assessor by April 1.
In addition, a representative of
the Assessor's office is to call on
each of the taxpayers within a few
weeks.
Basic Industry Production
Hits High Figure; Buying
Off; Steel Sets New High
Bv RICHARD FISKE
NEW YORK Gfl Basic indus
tries produced as never before
tiiis week.
And as they kept the factory
wheels whirring with one band,
they planned bigger plants and
more equipment with the other.
Government reports showed
American businessmen plan to
spend more than 25 billion dollars
this year on new plants and equip
ment. That's a new record. It's four
per cent above the previous peak,
which was set last year.
But all wasn't as rosy as the
overall figures indicated.
While government spending car-
Navy Airmen
Keeping Busy
WASHINGTON, MV-It may not
be an official war, but Naval avia
tion is doing more shooting in the
Korean "Police Action" than it did
in the official war acainst Japan.
Statistics on the part Naval avia
tion is playing in the present dis
turbance were given the House Ap
propriations Committee by Vice
Adm. John H. Cassady during hear
ings on the 1953 Navy budget. The
committee . made them public Fri
day. '
Through January. 1952," "19
months of war," Admiral: Cassady
told the committee. Naval aviation
has "Fired about half as much
ammunition, dropped two-thirds as
many bombs and fired more roc-,
kets than we did in the entire Pa
cific War from 1941 through 1945."
During the 19-month Korean con
flict period, he said, 309 Navy
planes were lost to enemy action,
all but one to ground fire.
Elks Plan
Huge Parade
EUGENE At the state-wide Elks
convention here June 6,7 and 8 pre
liminary plans calling for a gigan
tic parade to include clowns, bands,
floats and the colorful governor's
guard are almost completed ac
cording to Bob Turner, parade
chairman.
Gov. Douglas McKay has been
invited to lead the parade schedule
for Friday, June 6, Turner said.
Dick Reed, general chairman, an
nounced today , that plans have been
made for theacomplete redecorating
of the large Eugene Elks lodge to
be completed in time for the three
day meet.
More than 300 men have been
appointed to carry out the exten
sive plans for the convention to
include a trap shoot, golf tourna
ment, a big name band for the
dress ball and to complete arrange
ments for the circus theme adopted
Jor the conclave.
According to Wm. A. Van Nuys
housing is well under control with
700 units already reserved in ad
vance to take care of the expected
5,000 Elks.
Jardine Death
Learned Here
Word has been received here of
the death in Goderidge, Ont., Ca
nada, of George E. Jardine, 70,
brother-in-law of Mrs. R. G. Mot
schenbacher, 803 Walnut.
Jardine died March 19, and fu
neral services were held March
22. Survivors Include two sons, two
daughters, and the widow,
BLIND RADIO EXPERT
VICTORIA, B. C. Wl Jack Alt
wood, 30, who became blind at 11,
is a' licensed amateur radio opera
tor and member of the Amateur
Radio Emergency Corps. He oper
ates his radio set' unaided, and
takes messages on a braille machine.
ried some industries to new heights,
the consumer kept a tight grip
on his purse strings and civilian
goods manufacturers sultered.
The extent to which defense buy
ing entered the picture was re
flected in the key indicators.
Steel tonnage was at a record
high for the fourth straight week.
The mills worked at 102.4 per cent
of rated capacity to turn out 2.
131,000 net tons of ingots and steel
for castings.
Crude oil production hit a new
peak of $6,324,450 barrels. Automo-
one production was 131. ii units,
the highest since last September.
The needy textile industry was
asked to bid on some substantial
government business,
The Army was in the market for
about 40 million yards of cotton
duck and some 30 million yards of
cotton webbing.
The U.S. engineers asked for of
fers of 51 million sand bags to be
made from burlap or osnaburgs.
The civilian side of the textile
goods market was not as bright,
however. A bit of buying early in
the week was a flash in the pan.
Once over, the market lapsed back
into the doldrums.
During the week the government
authorized production increases of
passenger cars, washing machines
and other consumer goods after
July 1.
A slight decline In the allotment
of metals to military uses made
the increases possible, according
to the Defense Production Admin
istration. Caution was a watchword on the
New York Stock Exchange most of
the week. But on Thursday and
Friday strength in rails and oils
sent the market ahead substantially.
Bend Eyes
Dog Tie-up
BEND W Bend voters may be
asked again whether they want
doers restrained from running loose.
For a- decade the question of
keeping dogs tied up, fenced in or
on leash has been hotly argued
here. There was first an advisory
vote and the people approved a
tie-up ordinance. Then in 1950 ano
ther advisory vote prompted repeal
of the ordinance.
Now the city attorney is drawing
up a petition for a November vote
on the question again only this
time the tie-up would extend
throughout the year instead of Just
during the gardening season. The
intent is to make the decision bind
ing rather than advisory to the
city commission.
Child Burns To
Death In Yard
VAN NUYS, Calif. I A dog
house caught fire Friday and
burned 4-year-old James Cousins to
death while his mother looked on
unaware of his presence.
The child had gone into his back
yard to play after finishing his
afternoon nap. said his mother
Mrs. F. H. Cousins. The body was
discovered by firemen.
GAVEL FROM WHITE HOUSE
WASHINGTON UP) A eavel
made from White House "dead
wood" will provide a kickoff line
for Iowa's Republican convention,
April 4. "Deadwood from the White
House to start our campaign to
eet more deadwood out of the White
House," said Rep. Dolliver (R.-Ia.)
who made the gavel from a olank
torn loose In rebuilding the Presi
dent's home.
MIRRORS
fer my mm
in the home!
3.-7 E. Main
Assessor Otis Metsker said John
Newman, deputy In the office, is
to make Uie personal calls. Mets
ker requested in the County Court
for $2,250 to finance the additional
work, but the Court cut the amount
to $2,000.
Metsker, in a form letter sent to
each of the merchandise property
owners, said that the re-check of
returns is not being made to se
cure more tax money, but is to
try to equalize property tax pay
ments. Under the law, businesses are
supposed to make a report of the
true cash value of merchandise as
of Jan. 1. The personal property
assessment and consequently the
tax Is being based on that figure.
The law provides a $10 per day
penalty for intentional failure to
file a return, and declares inten
tional filing of a false or fraud
lent return is perjury.
Personal property assessments
are made and taxes levied also on
furniture and fixtures (excluding
household furniture and fur
nishings), improvements on federal
lands, machinery, farm equipment,
livestock and other types of prop
erty, but the present recheck of
valuations Is dealing only with
merchandise.
The Tax Commission's spot check
was supposed to have been repre
sentative of various types of retail
businesses, large and small, includ
ing groceries, hardware stores,
clothing stores and the like.
The results showed that 24 of the
27 merchandise owners put down a
figure on their return that was less
than the cost value of the property
to be assessed; two put down a
figure that was correct, and one
merchant of the 27 over-valued
bis stock-in-trade.
The under-valuation went as f.r
down as 10 per cent of the cost
figure, the Tax Commission report
ed, but the bulk ranged from 40
to 70 per cent.
Personal property taxes are fig
ured on a basis of 35 per cent of
the true cash value of taxable
property. II a merchant's stock-in-trade
has a true cash value of
$4,000, the Assessor's office takes
35 per cent of that, or $1,400, and
that is the assessed value.
The tax to be paid is figured
from the assessed value, by apply-
Interior Fund
Bills Goes On
WASHINGTON Wl A $486,248.
253 Interior Department appropria
tion bill, passed by the House,
headed toward the Senate Friday.
The house passed the bill by a
voice vote Thursday, after cutting
$6,186,510 from recommendations
of the House Appropriations Com
mittee, mat group already ncf.
chopped more than 20 per cent from
fresiaent lrumans recommended
$686,001,800.
In addition, the House adopted
the amendment of Rep. Jensen
(R.-Iowa), which will permit the
department to fill only one of every
four vacancies until it has reduced
its staff by 10 per cent.
Not hit by the amendment are
field personnel, employes of the
Geological survey and Bureau o:
Mines, or seasonal and casual
employes.
As sent to the Senate the bill
also contains $180,755,400 for the
Bureu of Reclamation, $66,523,400
for Bonneville Power Administra
tion construction, $74,051,426 for 'he
Bureau of Indian Affairs. $29,827,-
000 for the National Park Service,
$12,702,000 for the Fish and Wild
life Service, and $72,965,000 for the
various activities of the Office cf
Territories.
None of these Items was cut be
low recommendations of the House
committee.
Rats, You Can't
Win This Battle
DETROIT Wl The Health De
partment a few weeks ago ordered
Mrs. Mary Wingfield to rat-proof
her home.
She did. Friday, Inspectors re
ported: "No rats can get in. Now
the trouble is, the rats that are
in can't get out."
Ordinance Judge John D. Watts
dismissed the case against Mrs.
Wingfield for not having a rat
proof house but told her to stop
harboring wild rodents by May 23.
ing the millaKe of the particular
location of uie business.
If the small store with the $4,000
stock-ln-tiade were- located In
Klamath Falls, where Uie current
mileage rate its 95.8, the tax levied
against that storo's merchandise
would be $134.12 ($1,400 assessed
valuation multiplied by the 95.8
mlllage rate).
The Klamath Falls tax rate is a
combination of the general country
millage, the elementary and KUHS
rote and the city rate. The county
and school mtlluge total 73.3 mills,
the city rate ts 22.J.
If that particular store was lo
cated out In Uie country, awav
from city and various district tax
ation, where the millage rate is
55.9. the tax on its merchandise
would be $78.26. The country mill
age rate, outside of special taxing
districts, is Just a combination of
Uie general county rate and the
county school rate.
But If that particular store owner
put down his true cash valuation
at. say, Just $2,000 instead of $4,000,
and got by with it, the tax he
would pay would be Just half what
it is supposed to be under the law.
Instead of paying $134.13, the store
being here in town, he would only
pay $67.06.
And because the local govern
ments figure out what property
taxes are to be paid by first oe
terminlng how much money is to
be taken by taxation and then ap
plying that figure to property as
sessed valuations to determined the
millage rates, inequities appear
when Uie assessed valuations are
wrong. A person or firm getting
by with an incorrectly low assers
inent, then, is not paying its rlgitt
ful share of Uie property tax bur
den and other property owners
whose property is assessed at
high rate Uie correct figure or
even an excessive figure as in the
case of one small store found hi
Uie Tax Commission's spot check
are paying more than their equita
ble share.
The personal property tax law is
not an entirely equitable one, it
self. Particularly is it open to at
tack on the arbitrary Jan. 1- in
ventory date. Certain types of
stores, groceries, for Instance, tum
their stock over many times n
year, but are assessed for onlv
what they have on hand at that
arbitrary date. Other types of bus
messes, a hardware store, for in
stance, might not completely turn
its stock over once in several
years so it gets taxed several
times on particular items in stock.
A rack of hammers, as an exam
ple, might be bought this year but
not completely sold out lor Jir?e ,
or four years. But the remaining i
hammers in that rack would be
taxed each Jan. 1 until disposed ol,
no matter how many years it
might take.
Particially every other type of re- I
tail business can point out sl'ua-1
tions which arise under the per-
sonal property law which are ri
diculously unequal. For one thing, ,
it's hard to determine "true cash '
value" of merchandise. It might be j
the cost price, but style change, !
seasonal changes and many other
factors can change a merchant's
opinion of what the stock he has I
on hand is really worth at any :
given time. 1
A couple of years ago the State
Legislature set up an interim tax i
study committee and the commit
tee looked into the personal prop- !
erty tax situation determining that
the law might be unjust. That
group concluded and many busi
nessmen agreed that a flat rate
gross sales tax to apply to the re
tail sales of all businesses should
replace the personal property levy. ;
Carmen Asked
To Hold Action
PORTLAND 11 AFL Streot
enrmen's union member Friday
worn urged by their board of
directors to postpone their April 1
strike deadline for one week.
The workers have demanded a
IS rent hourly wage Increase and
other contract bi'iinflto. Hut the
Portland Traction Company has re
fused to arbitrate unless the City
O'liiHI grants a faro lucrrase.
C. W. Van Avery, International
representative of the union, recom
mended the postponement Friday
to try to work out a aolutlon to the
problem of fares and wouea.
Tim iiiiio-i " III voie n the board't
recommendation Sunday.
ARTHUR W. BRAMHALL
Jr., 19, will visit his par
ents, Mr. and Mrs. Arthur
Bramhall, here before re
turning to San Francisco to
duty on the USS Hopewell,
destroyer on which he has
seen action off tho coast
of Korea. He was best man
this week for a twin broth
er, Joseph Neil, married in
San Francisco and will be
accompanied home by his
mother and younger broth
er . Ray. Joseph also has
been in the combat zone.
Arthur joined the navy in
July 1950 while a junior in
KUHS. He reports back for
duty April 7.
DIVORCE
LOS ANOELES Wl Barbora
Payton has sued for a divorce from
Fronchot Tone and says she has
made up with Tom Neal, who nroko
Tone's nose In a fight last summer
over her affections.
By filing her suit Friday the net
ress blocked the possibility f
Tone's obtaining the divorce bv
default. Trial of his action wlihoiit
contest had been set for April 1.
AN EASY WAY TO HAVE A
PIANO
Ten can rent a level? new aplnel pun
from the l.eutt R, Minn Puna I em
nany. 1! N. 7lh. ! l.w ntenlnli
rate. Atlrr a reaionatile lime yen eao.
Ir ton wish, chance (mm rent u pur
chaie agreement. The rani already paid
la aU credltee la year r-urchaie erreant
and na ether dawn payment la necee
arr. Tha menlhly par mania ran at
Utile higher than rani. Or. If yen pre
fer, yon ran continue la rent.
Your need for autn Inaiirnnr la
renter than ever. Hit (in Norland
Insurance. 6S7 Pine tit. I'lmnri
J-M15. 'Vat
Ulome ComfortM
andBea!!y
i PANjjjgHAKE
INSULATED SIDEWAU SHAKES
NIW - SINSATIONAl
NO PAINTING IVIK NtCISSART
CUTS FUEL BILLS DRASTICALLY
SAVIS REPAIR BILLS .
TIRMITI PROOF . . -
Add yart ol life to your homa with
PntLihilia in outatandlnf IruuUt
ing Board ol quality and durability
finithad in ahaka dtiign, tin btautiful
colon. Hock-likt durablt finish. No
muia no fuaa to apply. Inaulaita
againat hot, cold, wind, dutt. and
aound. For atruciurta OLD and NEW
for comfort, durability and baauty
ua Inautatad aldawall PanaLahakta.
Gumtmt4 tp pcrtf tarn.
SnimtttM fvrai without bh$tioa.
Clt us todtyf
Henris Roofing
Phone 6161
Dr. E. M. Cauid
Potior
Join in Worship at
FIRST BAPTIST CHURCH.
North Eiqhth and Woshinqton
SUNDAY, MARCH 30
9:45 a.m., Sunday School Time
1 1 :00 a.m., Morninq Worship: Sermon,
"Hindrances to Prayer"
6:15 p.m., Traininq Union Time
7:30 p.m. Evcninq Worship: Sermon,
"Victory on a House Top"
FILM STRIP, "Good Newt," at 6:15 p.m.
.
SPARKIE
Musical
Glasses
Crater Lak
otlag Cbat-t
GENE WOODS, Insurance
- Chartered Life Underwriter,
Chartered Property and Casualty Underwriter
122 South Ninth
Phone 6369
Klamath Falls, Oregon
INSURANCE ACCOUNTS SOLICITED
ON AUDIT AND ANALYSIS BASIS
Fire . . Casualty . . Auto . . Life
Top Old Line Companies Only
Not I
fOriANOCMUf. .CrY0tMfejrAfK.
IE TUM BOOK AND MAlleT IV TMMfMG
im 1 nit ai. CAfs mroM VAMKie mSKU.
CUJIfft.
Delivery Price
of the new TO-30
Ferguson Tractor
is just $1844!
Compare the quality!
Compare Performance!
Compare the price!
YOUR FERGUSON TRACTOR & IMPLEMENT DEALER
Mac's Farm Equipment
5629 South 6th
Phone 8551
NOW IN PROGRESS
ASSEMBLY OF GOD CHURCH
8th and Oak Street
Hear-Mathan Evangelistic Party
Pre-Eastier
GSE VI VAL
SINGERS - MUSICIANS - PREACHERS
SERVICES NIGHTLY AT 7:30
(Except Saturday and Monday)
Tune in 6:30 p.m. Saturday over KFJI , . . and
9:00 a.m. Sunday over KFLW for programs of
local church. '
ALL WELCOME
Rev. Dan Baylist .Pastor
By MARJORJE OVGARD
A I liv and brtothe cigar mok ir"t a boy! Yet, it's
a ton and heir for tha Floyd Wynne., born Thursday night and
wtighing 6 lbs. Vl 01. He's tha Wynnas' first child, and tho
noma's Stavan Earl. Mother and baby both doing nicely, and so's
Floyd sinca wo tisd tha ballast to his foot to heap him grounded. .
Maternal grandparents Mr. and Mrs. i. O. Svagardan of 322 No.
9th ara also mighty proud.
Two new religious programs hove been added to KFLW's Sundoy
programming recently. "The Church in the Home" is now heard from
12:30-1, featuring Dr. Fred Jordan os speaker. His topic for tomorrow
will be "Hove Faith in God." Lee Shelley, director of their foreign Mis
sionary Department will be guest speaker and will tell about his mis
sionary work in Hiroshima after the dropping of the otom bomb . , ,
The other progrom is "Herold of Truth," sponsored by the Church of
Christ, ond originating from Abilene, Texos, transcribed. It's heard of
4:30 p.m.
President Harry S. Truman will ba heard in a special address
tonight at 8:30 en ABC. Tha occasion Is tha annual Jaffarson
Jackson Day dinner being held in Washington, D.C. About this
soma time daughter Margaret will ba walking on stage for her
concert In Portland. Wish I could be there to haar her sing. Would
lika to draw my own unpoliticolly biased opinion of her singing. -
Film stor Ann Sheridan will be special interview guest on the
"Betty Crocker Magazine of the Air" Monday ot 3:00.
Baseball fans . . . Pacific Coast League broaa'casts will ba
coming your way direct from KFLW this year, and starting this
very next Tuesday night. As far os wa know, this is the first
time Pacific Coast League boll has been broadcast in Klamath
Fells, Broadcasts will coma over a special Oregon network, with
Roilia Truitt and Bob Blackburn, Portland sportscastars, doing
tha ploy-by-play. KFLW will pick up tha games at 8:30 on Tues
days, Wednesdays and Saturdays, at 8:45 p.m. on Thursdays
and Sundays, and at 10:15 p.m. on Fridays. Tha Irregulor start
ing times ara dua to network complications. Duson 4 Mast's
10:00 p.m. will continue ot Its regular time nightly. However,
fans won't miss any play action, as It will ba recorded at 10:00
with playback at 10:15 until conclusion of tha goma . , , All
indications ara that tha Portland Baavars will ba a top division
club this year ond should provide very Interesting boseball far
Klomath Falls fans. If enough local Interest is evidenced, the
antira 26 weeks series will ba carried.
A new musical show starts Monday, It's "B&B's TV" ond will
be heard dally Monday through Friday ot 5:45. Listen In! " '
wmk
SINCE I BEGAN
DRINKING MILK
IflSTfAD OF COFFK
WITH TWO OF MY
MEALS EACH DAY!
Cook vri
mm serve
fib
Mothing is to
refreshing as
a lass of
ICE-COLD MILK!
v, V"y"arr'-J