TILLAMOOK
The following tentative rulings
have been made by the Commission­
er of Internal Revenue for collection
of tax under Section 630, of the Act
of 1918, affecting sales at soda foun-
tains on and after May 1, 1919; The
is measured by the price for which
the food or drink is sold. It is on the
actual sales price at the rate of 10
cents or fraction thereof of the
amount paid for any of the articles.
Each sale for 10 cents or less is
taxed one cent, and each sale of
over 10 cents is taxed 1 cent for
each 10 cents or fraction thereof of
the price.
The tax is upon the whole amount
of the price paid by the purchaser
when the. price is paid at one time,
I
though in payment for several ar-
tides which are the subject of a
single transaction of purchase > and
sale, the total price paid is the unit
for computing the tax. Thus if the
purchaser orders two sodas at the
same time, each sold for 15 cents,
the tax is 3 cents and not 4 cents. If,
however, he buys one soda for 15
cents, the tax is 2 cents, and if he
then immediately purchases another
15 cent drink, the tax is 2 cents on
the second sale which cannot be
treated as part of the first sale.
Any means by which separate pur-
• chases pool their orders for the pur­
pose of defeating or escaping the tax
imposed, shall be carefully guarded
against by the vendor, for its em­
ployment subjects the purchaser
and the vendor, if he connives in it,
to the penalties provided by the act.
The following articles of food or
drink are subject to tax within the
meaning of Section 630; All bever-
ages when compounded or mixed at
the fountain, such as orangeade,
lemonade, pineapple juice, coco cola,
root beer, moxie, flavoring syrups,
compounded or mixed with carbonat­
ed or plain water, milk shakes in
any form, malted milk shakes in any
form, milk or egg shakes, Ice-cream,
ice-cream-sundaes, Ice-cream sand­
wiches, flavored ices, and all other
Himilar food or drinks. This list shall
not be considered to be complete but
It is merely Illustrating the class of
articles subject to tax.
Beverages not taxable: There are
often sold at soda fountains-and ice­
cream parlors, certain drinks which
are not regarded as soft drinks or
ice-cream products or similar articles
of food or dring within the meaning
of the Act. Bush beverages the ex­
emplified by hot beef tea, coffee, hot,
cold or ice tea, hot, cold or Iced but­
ter milk, or hot chocolate or cocoa,
hot clam broth or bisque, hot tomato
bisque or bullion.
No tax applies upon the sale of
beverages or drinks such as ginger
ale, root beer, moxie, mineral water,
etc, when served directly from a con-
talner as the manufacturer's tax on
such drinks has already been levied,
However, if any of these drinks or
beverages are compounded or mixed
witli carbonated water or extract or
other ingredients at the fountain,
they are taxable beverages.
Certain so-called medical prepara­
tions sold at soda fountains are not
considered soft drinks and are, there­
fore, not ta'xable. These include
bi onioseltzer, citrate magnesia, roch-
ells Halts, seldlltz powders, bicor-
bonate of soda, caster oil, spsoni salts
and essence of pepsin.
The first bill that Senator Capper,
of Kansas will present at the first
session of the new congress will be
a measure looking to repeal ot the
law of day-llght saving.
'I he Kansan has received a wagon
load of htiers representing approxi­
mately 250,000 signers in all parts
ot the United States, and every letter
wants the so-called daylight-saving
done away with. The farmers of the
nution, who according to the census
of 1910 numbered 12,659.203 or 33.2
percent of the population engaged in
Industrial occupations, argue that
the hour gained in the morning Is ot
no advantage to them and that the
hour lost In the afternoon works to
their disadvantage.
Nor Is the American farmer alone
in his protest. The Industrialist in
the cities avers that daylight-saving
Is an Inconvenience and a nuisance.
At Kansas City may of the workers
at the packing plants had to rise at
I o’clock to be on time at the open­
ing of work, and their efficiency was
so diminished that the establishment
had to return to the true time of the
day. The miners In the Pittsburg
coal district of Kansas demanded and
received the restoration of the real
hour.
Secretary Maya of the Missouri
board of agriculture avers that sav-
ing daylight Injures every farnier in
the state, hurts the cattle and over-
works the women. Many of the towns
of Kansas and several of Ita coun­
ties have refused to sel the clock
ahead, or If they had done so, have
returned to the real hour. All Can­
ada objected strongly to saving day­
light this year, on account of the
scheme, it Is alleged, cutting down
production, and the national legisla­
ture voted the scheme down by 105
to 50. that Is. by more than two to
one
It Is evident that there is a rising
tide of reaction In this country and
mom the Canadians against what
.< called daylight-saving.— Spokes-
. ;n Review.
H.HOHLFEI I)
GREW FROM ROMAN COLONY Mr. Barnes Refuses to Raid Treasury
The Tax on Soft Drinks.
Reaction Against the Daylight Sav­
ing Plan.
HEADLIGHT, MAY 8
City and Fortress of Cologne Ha*
Figured Prominently In the
Page« ot History.
A fortress of the first rank, nnd a
place of trade and manufacture. Co
logne Is one of the most important
cities tn Germany. ’It Iles In a vast
semicircle on rhe left bank of the
Rhine, some 45 miles north-northwest
of Coblenz, and, as the center of a net­
work of railways. It has direct com­
munication with all the chief elites
of Europe; whilst ulotig the broad wa­
ters of the Rhine Its ships may go
down t<> the sea. At the time when
Julius Caesar was leading bis legtons
over Guul. In the first century before
the Christian era Cologne was the
chief town of the Ublt. and was known
to the Romans as the Oppldtint Uhl-
orutn. Here. In A. D. 50. a Roman
colouy was planted by the Emperor
Claudius, In honor of his wife. Agrip­
pina, and given the name of Colonia
Agrippina. It rapidly rose to be a
place of Importance, and. under the
emperorR, bad the privilege of the Jus
Itallcum. Then came the decline of
the empire, and with It the outlying
Roman city began to feel more and
more the pressure of the Frankish
hosts, as they moved steadily west­
ward. The city was taken by the
Franks In 330, but they did not per-
manently occupy It until the fifth cen-
tury, when. In 475. It became the rest
dence of the Frankish king, Chllderic.
NOTHING TO WORRY ABOUT
George Really Couldn't Get Interested
Over Probable Loss of Another
Person’s Boat
They were tossing about on the wild
and restless firth In a small open boat,
at least a hundred feet from the
.beach. He was struggling manfully
to battle with the surging waves and
to pull for the shore; she was sitting
tn a henp In the stern of the frail
hark, holding on like grim death nnd
mentally vowing that ahe would never
again be tempted by her sweetheart's
daring spirit to venture so far from
land.
“I know we shall go over." she
shrieked, as the boat gave another
lurch. “Oh. George, try and manage
ttr
"I will,” replied be firmly. “I could
get along splendidly If the waves
didn’t make It go all ways at once.
Don’t be afraid, 8arah. We’re getting
nearer, aren’t we?”
“A little. Oh, Oeorge, what shall
we do if the boat la lost?”
“Don’t worry yourself about that,
my dear." said George soothingly.
“You mustn’t upset yourself about
other people's busloess. It Isn't our
bout"
And he continued to fight with the
cruel, remorseless waves.—Rehoboth
Sunday Herald.
Prince of Writers of War.
In Valenciennes there Is a i statue
of Jean Froissart, prince of war cor­
respondents. who was a native of the
town. Froissart came Into all the
splendor of the medieval life of Vai
enclennes. the streets crowded with
knights and soldiers, priests, artisans
and merchants, nnd the churches and
bouses rich with stained glass and
precious carvings. There were also
festivals, masques, mummeries and
moralities every year.
Instigated
by hla seigneur, he set himself to
write contemporary history.
He
could describe a battle more vividly
than any of his contemporaries. He
wanted to know everything; liked to
get the story of a battle frovi both
sides and many points of view, and
wanted the details of-every little cav­
airy skirmish, every capture of a ea s-
tie. every galimit action and brave
deed. A good Journalist, he forgot
nothing. "I had." he says, “thanks
to God, sense, memory, good remem­
brance of everything, and a» Intellect
clear and keen to seize upon the facts
which I could learn."
What is the Methodist Centenary?
•
----- o —
A >50 victory bond will be award­
ed by the Joint Centenary committee
of the Methodist Episcopal church to
the best essay written by any Sunday
School, grade or high school pupil in
the northwest on ‘‘The Methodist
Centenary— What is it and what
will It do.” Age will be taken into
consideration. Names, address and
ages of contestants should be writ­
ten on their essay; also the name of
their school. One side only of the pa­
per should be used. The contest ends
May 25 and all essays should be
mailed prior to that date to the Joint
Centenary Committee, 409 Platt
building, Portland, Ore.
Information concerning the Meth­
odist centenary and esHay campaign
may be obtained from the sperin-
tendent *of the neatest Methodist
Sunday School, to whom would-be
essnyites are urged to apply for in­
formation.
Whereas, the Supreme Master has
seen fit in his divine wisdom, ,to call
our friend Frank Dye to his final
rest, and whereas, he was a brother
of our worthy brother and sister
Connie Dye and sister Kinnaman,
therefore be It
Resolved,, that we, the members of
Fairview Grange, No. 273, extend
our sincere sympathy to his family
and his many relatives in this their
dark hour of sorrow, and be it
Resolved, that a copy of these res­
olutions be sent to the local papers
and to the Grange Bulletin for pub­
lication.
Oscar Tittle. P. W. Jacobs, and E.
G.Wisdom, Committee.
New Home Users
are quality chosers.
For Sale By
SHARFF Ib DUBIVER
172 3rd Street
NEW HOME SEWING MACHINE
COMPANY.
San Francisco
California.
For Bilious Trouble.
To promote a healthy action of the
liver and correct the disorders caused
by bllllousness, Chamberlains’ Tab­
lets are excellent. Try them and see
how quickly they give you a relish
for your food and banish that dull
and stupid feeling.—Adv.
1 Bell Phone—2F2
Mutual Phon,
Tillamook
Oregon.
ID ROBINSON, M.D,
HAVE A NATIONAL BANK ACCOUNT
PHYSICIAN AND SURGEON
Y
OU can see the] wisdom, of that, can t you ?
There’s the Federal Supervision, Government
Inspection and Examination. The sum total
means S AFETY and SERVICE to patrons.
Buy another muiid of Victory
Loan Bonds for the family.
NATIONAL BUILDING,
TILLAMOOK
OREGON.
T. BO ALS, M.D.,
D1H ECTORS :
A. W Bunn. Farmer.
P. Heisel, Farmer.
C. J. Edwards. Mgr. C. Power Co. J. C. Holden. Vice Pres.
B. C. Lamb. Building Materials. John Morgan. Farmer.
tV. J. Riechers. Cashier.
PHYSICIAN AND SURGEON
Surgeon S.P. Co.
(I. O. O. F. Bldg;.)
-
Tillamook
The first National Bank 4
.
.
.
Oregon
LO OBERT H. McGRATH,
COUN8ELLOR-AT L aw ,
x
ODDFELLOWS’ BUILDIN?,
TILLAMOOK, OREGON.
1’ orti and O ffice •
.1110 W ilcox B ld ,
Look Jfo
QARL HABERLACH
The Red Crown sign signals satisfaction. It stands
for straight-distilled, all-refinery gasoline—high
quality—every drop! Look for the tUd Crown
ATTORN E Y-AT-LA W.
T illamook B lock
sign before you fill.
Tillamook
Oregon
STANDARD OIL COMPANY
(California)
■^^EBSTER HOLMES,
ATTORNEY-AT-LAW
COMMERCIAL BUILDING,
FIRST STREET,
TILLAMOOK.
Q r . l . l .
OREGON
hov ,
PHYSICIAN AND SURGE! N
T illamook B lock ,
Tillamook,
I
Have Your Garments Dry
Cleaned.
8 I
Oregt n,
T. Bona,
ATTORNEY-AT-LAW.
Complete Set of Abstract Boi ks in
Office.
Taxes Paid for Non Residents
T illamook B lock ,
Tillamook
EXPERT DYEING.
|
Agency of M. Paumies’ Dye House,
Butte, Montana.
3
.... Oregon
Both Phones.
c - hawk
PHYSICIAN AND SURGEON
Bay City
The Pacific Cleaning & Tailoring Co. pj
TILLAMOOK, ORE.
Oregon
§
K DRJ. G. TURNER,
Mail Order Dept.
Call 31 J
I
I
The Tillamook Transfer Co., has
contracted the wood output of the
Coats Lumber Co., Mill. If the wood
suppl}’ from this plant is not suf­
ficient for the local demand we will
fill orders from other sources.
Resolution of Sympathy.
Truth About the Desert.
The French, who have been the
greatest explorers of the desert, have
corrected many false Ideas abont the
desert. The most conspicuous and
persistent of these errors has been
the notion that the desert Is a vast
area of sand. The French have
proved that this Is not so. In fact.
only shout a fifth of the 8ahnra la
covered with sand.
The greatest desert tn the world Is
about as large as the United States
and Alaska together. The sand areas
In the deaert are somewhat larger
SIMPLE
than Alaaka; and the rocky table­
SIMPLY
lands forming most of the desert are
somewhat smaller than the United
PERFECT.
States. In other words, the Sahara Is
made up of shout 700.000 square miles Nredl<*. Oil. Belt* and all kinds of Sewing
of sand and 2.800.000 square miles of W Machine auppliua. Repairing a specialty. •
rock surface.
Lawmaking Bodies.
Any legislative or lawmaking body
may be called a congress or parlia­
ment but different countries bare dif.
ferent names. France has a national
assembly, with two houses called sen­
ate and chamber of deputies. Bel­
gium has senate and chamber of rep­
resentatives; Spain has a cortea, with
two houses, senate and congress; Den­
mark has a rlgsdag with upper house
called landthing and lower house folk­
thing; Italy a parliament with senate
and esmera dl deputatl, or chamber
of deputies; Sweden a diet, with first
chamber nnd second chamber. All the
South American republics, being mod­
eled on the government of the United
States, have a congreaa composed of
two Net lee. senate and chamber of
det tunes.
ETER1NARIAN.
Julius H. Barnes, federal wheat di­
rector, anonunces a sensible and pa­
triotic policy for handling the 1919
wheat crop. He condemns as unsound
any governmental scheme of artifi­
cial subsidizing, whether foreign or
domestic, and thinks it quite possible
with the greater part of Europe look­
ing to America for food and the crop
prospects of the allied countries even
poorer than last year, that little
inroad, except of a temporary nature,
will be made in the $1,000,000,000
wheat-buying fund to make good the
$2.26 guarantee. In other words, Mr.
Barnes will not be a party to a raid
on the United States treasury.
The Spokesman Review has main­
tained all along that this was the
true and just policy, A clamor ha»
gone up in the nonwheat growing
states of the south and the extreme
east for cheap wheat. The cool de-
mand was actually made that the
government, which must buy the
1919 crop on the $2.26 basis to ful-
fil its guarantee, tura around and
sell it to the consumers for $1 or
$1.50.
Mr. Barnes reminds the country
that there is nothing in the world's
fool conditions to warrant such ex­
pectations. “Five ravaging years”
have set a world valuation on wheat
that justifies the government’s ex­
pectation of handling this year’s crop
with little or no loss.
People who are looking for a quick
return of dollar wheat overlook the
controlling facts. While the United
States has a bumper crop in prospect,
the world is short of food and is
hungry. The world’s commodity­
prices are on a new high level and
will stay there for some time to come
Producing costs have mounted and
the world’s currency is inflated. It
costs the American w’heat grower,
more to raise a bushel of wheat, and
even though his net profit may seem
greater in number of dollars, it
should be remembered that the
chasing p’ower of the farmer's
dollar has dwindled along with
of every other dollar. The high cost
of living hits him, too.
There is no more reason for the
government draining its treasury to
supply consumers with cheap flour
than there would be for It to rid the
treasurp to supply consumers with
cheap cotton or cheap coal or gaso­
line.
EYE SPECIALIST.
PORTLAND — OREGON
Regular Monthly Visits to
Tillamook and Cloverdale.
WATCH PAPER FOR DATES.
H
GOYNE,
ATTORNEY-AT-LAW. •
i Office: O pposite C ourt fc jusk
Place your orders for wood with us.
Tillamook .
Oi »gon.
J OHN LELAND HENDERSON.
TILLAMOOK TRANSFER CO ■>
ATTORNEY
AND
COUNSELLOR-AT-LA W
LIBERTY T MI
T illamook B lock ,
Tillamook •
.
- Oregji>,
ROOM NO. 261.
1______
aa aaa a aa a
Ornamental Fire Placet Built
of Brick and Stone, All Fire
3
Placet absolutely guaranteed
not to smoke or money re­
funded.
Brick work of all kinds dons
on short notice.
We nuke a specialty of re­
pairing smoking Fire Places.
W. A. CHURCH,
FOR INSURANCE
Fire, Life, A.oaident, Automobile
RALPH E. WARREN,
TILLAMOOK. ORE.
2ad Ave. JE, between 1st and 2nd Sts.
]
Successor to J. S. Stephens.
3
^a5HSZ52SaMSeSa£'LjH52SZ5ZSa5ZS25252S252525a5H5252SH52SasaS25ZS25aS?5HS
DELCO-LIGHT
Th« complat« Electric Light and
Power Plant
Plenty of bright, safe clean
electric light. No more hot,
smoky lamps.
Dr. E. L. Glaisyer,
'VETERINARIAN
9
County Dairy Herd Inspector
BELL PHONE. MAIN 3.
MUTUAL
PHONE.
ACKLEY 4 MILLER
Tillamook Garage,
Tillamook
Oregon.
Wanted—at once light hack suit­
able for hauling milk.—Apply at
Allen Page'a Store.
•