Evening capital journal., January 12, 1892, Image 2

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o u piece of rent properly and I had
two weeks before obtalued a rnorU
.re Upon Ibat property, llie very
' hmtant ttmt deed U reeorded, al
UioUgh subsequent to "my tnorlgngc,
It relates hack and makes my mort
gage good,nud I say that that n&Kss
xneut roll, when It Is sent up here, Is
scut certified to bo tbe roll as made
by tho county board as uepesscd and
equalized, aud, when the couuty
clerk Is notified that It has been
corrected It is not correct, ullhough
ho has certified to It It is the sumo
roll, it Is not u new one, and It
relates back to tbo very tlmo tho
assessment was made. Tliern is no
nutation about It-it meets that
technical test. These statutes, gen
tlcrncn, all relate to the ssme subject
matter. What is the subject matter?
Well, counsel opposing tbo proposi
tion I represent, would say, "The
act of the legislative assembly ol
3801 relates to equalizing" What?
Taxes. What Is tho subject of that
act? It It taxes; that Is what it b.
What are these other acts? Well,
they Bay tills act, this section 2789,
relates to levy. What does levy
refer to? Taxation. You cannot
subdivide it In that way. Here is a
family of ten children; hero It John,
and Jatufrs and so on down tho Hue;
they arc all related to each other;
tbeyare diflercnt individuals, but
tboy are related to each other.
Htatutcs In pari materia are related
to the same subject matter tl ey
are akin to each other. What is tin
fact about this? Is It not the saint
subject matter, does it not pertain to
tho same subject mutter? Of couree
It does; it Is all one statute und you
have got to consider them together.
That is tbo law, and that Is what
tho supreme court sus, and I take
'it to be good Jaw. If they conillct
with each other, if they aio repug
nant to each other, the subsequent
act necessarily tepeuls the other.
There Is no resisting a proposition or
that kind, it must be one or the
other. Tliut is first Oregon, page
82.
In construing statutes, I wuut to
read from Kudlich on "In
terpretutlon of Statutes," page
352: "It Is a cardinal rule
that nil statutes are to bo so
construed as to sustain rather than
ignore them, to glvo them operation
if tho lauguago will permit Instead
of treating them as tncanlnglesH.but
beyond this it is tbo duty of the
court, to givo eliect to the Intention
of tho statute. This eliminates the
proposition of repeal or repugnancy.
You must givo eliect to that statute
if you know what tho Intention of
tho legislature was, and whether or
not It gives you tho powor If It
gives tills board tho power to do that
which will carry out the Intention
of tho legislatuio whether that
power Is expressed In so many words
or not. Thoonly question for you to
determine Is whether you huvo tin
power to do it. When you have
arrived at that conclusion you luive
n right to do all acts and things
necessary to carry out tho intent of
tho net of tho legislature that is a
proposition that could not bo dis
puted. "Aud not to dufi-at tho on
nctmont by ndhoiing too rigidly to
tho moro letter of tho statute." That
goes Airthor tliau my proposition
requires; It goes further tlmu my
contention goes. Without adher-
Jug too rigidly to tho very letter of
tho statuto you must disregard that
and get tho intent of tiie legislature,
Why ? ISccnuso It Is tho policy of the
law nnd It Is tho policy of the courts
it ought to bo of all tho courts-to
carry out tbo Intention of tho legis
lative powor. Iu 1(1 Oregon, In tho
onso that cumo up from Multnomah
county touching this very quesllou
of taxation, tho supreipo court of
this stuto declares Ibis propesition:
That the revenue laws of the state
must bo proteoted; that It Is n mutter
of public policy aud absolute iiccch
slty that the itvenuo laws i f the
stnto bo enforced according to the
Intent ol tbo legislative assembly, of
tho luw-mulung power, without ro
gurd to technicalities.
In tho construction of statutes an
Interpretation is never to bo adopted
that would defeat tho purpose of
euactmout. Gentlemen, that Is
sound law. An interpretation ol
tho law shall not bo adopted in uuy
caso that will defeat its purpose,
That purpose can be ascertained Its
purpoMmui bo ascertained by the
very subject mutter of tho euaut
meut, by that which tho legislature
had in mind and the jwlloy that wo
must necessarily presume was In tbo
mind of tho legislature when It
passed that enactment, mid that
was Unit it wns necessary to
equalize tho taxes to have a more
uniform vuluutiou of property
throughout tho dlllereut counties of
tho Mute In order Unit each county
and u isioli county eaoh Individual,
as near us may bo nppronahed or
approximated, might pay his Just
proportion of tbo taxes of tho
state, Tills was. th object of
It. Thou la It potsib'o that this
board will force a coustiuctlou upon
thlsenaetnnnt tint will defeat Its
imriKNWH catlrvly, that will defeat
and destroy and nullify tho acts or
tho board created under It? It Is
straining thoconatructlon mid ought
not to bo. Tnls u.i'Hjuctlon applies
ns well to ponul Mutiitis us to other.
I want to lead fiun CO Iowa,
go C37, Wood . Farmer aud
others. "It is a It miliar rulo
of law that authority to do
all net impliw uutlurlty to do
nil other act nmvairy to bo dt.no
question conceding for tho sake of
argument that you huvo a right to
pass upon this fact. Having deter
mined tho lutent of tbe legislature,
understanding tbo purpose of this
enactment and what tho Intent of
tbo legislature was nt the tlme.lf tho
act docs not go far enough to point
outtoyoti.ai a ministerial officer Just
what acfor thing you shall do, this
authority says you have n right to
do those acts nnd things neccssury
to carry out the purpose of the law
because it Is confeired upon you;
and every law that existed before
this conferred upon this board cer
tain powers, as a ministerial beard:
you should meet nnd muke your esti
mates under certain restrictions, de
ducting a certain amount for sur
plus after ascertaining tbe exact
amount that was necessary to de
fray the expenses of the statu govern
ment if there was u surplus In (lie
treasury deduct five thousand dol
lars from that, then make your
levy find out to within tho decimal
of a mill what was necessary to
raise tho needful reveuue you un
to do that, and how? You are to
take those rolls ns corrected, certi
tied to If you please by tbo coutitj
clerk they aro tho rolls and they
are In your possession, It does not
it fleet the certlflcalo of the clerk
What was the object of that certi fi
Mto In tho first Instance? What
was tho intent and meaning of tin
act of the legislature that required
tho county clerk to certify to the
roll? It Is Just the proof of whu
you havo got before you it wa
necessary that you have tho evl.
deuco under tills law, but now yon
take theso rolls as certified to ami
corrected and muke your estlmuti
upon the cquullzed ascssment ut
made by tho county assessors as re
timed to you and us corrected aud
iquallzed bj tho stnto board oi
tquiillzulinn. It Isyourduty, gentlt
jMiitwvi rtminwHiwmiMi rrii'irri i imwmi '' JZJULJ1J
Id Evidence In tho courts that this
county stono time some years ngo
made n horizontal reduction of a
certain per cent, on all Uixec. What
did it do it for? To avoid paying
its proportion of the taxes. You
cannot give it that construction; It is
doing violence to tbe law, and It Is
doing violence to tbo Judgment audi them In the board, and I will aay ! perfect; tho equalizations of the
Jn executing tho xwer to, be onii
ferml." That Is tho projKwItlon r
WidoJutliOW, Mid buiny satUlkd,
Kntnueu, o' tho lubnt of (ho
kjfisbturolu this uuturj am ud
Atmlug my wlf tojou m though
men, to levy ttio tax upon tiiat, not
withstanding persons who tnut
think thut they are benefited to
mason of tho other construction.
Tills board must take thut as the
ouly basis upon which thoy car
make an assessment because I take
It us a legal proposition nnd stnto It
now, that If tlicso corrected rolls
aro not the rolls there is not any
roll. You cannot nullify that act;
you must construe It. You must
tako it In consideration with all
other statutes consruo them as
oue Btatute; got the intent and
meaning of the legislature which
eropi out and stands out in every
section, in every lino of that law
and these other laws. Thoy furnish
you, gentlemen, with concluslvo
proof thut you havo tho power and
right tojevy theso taxes upon tho
rolls ns finally made and corrected
by this board of equalization. What
other construction can you givo tills
statute? Can It be possible counsel
on the othor sido have claimed, or
could successfully clulm. that coun
ties may levy on tho corrected rolls
as notified by tho secretary of state?
That Is not tbo object of the statute.
Does that equalize tho tuxes for
stuto purposes? Itycs It equalize the
taxes at all? It docs not afieet It.
Mr. MuHrlde: I think counsel did
Justubout advanco that suggestion.
Mr. Iillyeu: That cannot bo true.
Is that tho purposo of this law ? Wo
want to bo fair with every proposi
tion. I am not hero with tbe purposo
of trying i case for u client. Asa
member of tbe state board of equali
zation, us a citizen of tho state
of Oregon, and as a taxpayer,
I am representing tho taxpayers
of tho second Judicial district.
I huvo no interest at stake but that
want an honest, fuirund sensible
const i notion of tills statute, and
that Is all we contend for and it Is
all wo should contend for. I repre
MHit no corporation hero In this
matter; I represent no property In
terest other than that of tho people
of tho stuto and the taxpayers of
the state to common, and upproueli
lug theso questions wo must ap
proach them in that attitude and
wllb that feeling In order to give
them a fair aud proper construction.
And I wuut to upproueli these ques
tions lu thut way.
Now, then, In the performance of
their duties said board shall add to
tho aggregate valuation of tho real
and several kinds or classes of
property of every kind. What for?
Hectlon 0 tells us what for. The
said board shall assemble nt the
stuto copltol on tho first Tuesday In
December annually, mid shall equal
Ir.o tho naHCBsincnt as hereinafter
provided, but said board shall not re
duce, nor shall It Increase tho aggre
gate valuations, except In such
amount as may bo reasonably ueees
wiry to u jiml" Inwftil would bo n
butter word than Just, luwfuI'Vquull-
rallon" of what? Or tho tuxes."
Is It possible that tho legislature hud
In contemplation and In their mind
us u mutter of public policy that It
was iiocwti&ry simply to add to the
vuluutiou of property Just for county
purposes? Not nt nil. It was for
tho purpose of adding to that protv-
orty. Will you tow it on tho rolls?
Why would you do thut? Would
that uecompllsh anything? Hup
poso you ha! it on them nnd they
aru not properly made, tho wtww.
iiiont I not equal. Do you suppose
that was tho Intention or tho legis
lature ? Wo Citiiuot presume It for
u moment. Wo take Into considera
tion the surrounding that Is what
tho law says. What was lu tbo
minds of tho IvnUlaturu? It was
au tquttllratlou of tnxe. For what
purj ose? Iu order that every claw
unit Kind of property should respond
good sense of the legislature. They
never contemplated thur. It is n
strained construction. The other
construction I gave it is a reasonable
one; It Is In cognlzuure with the
yery policy that must have actuated
that body when they puw-cd this
law. It cuunot be otherwise. And
that is tho luw in my opinion. The
other gentlemen say it does not ro
peal it, it is not repugnant to it; it is
construed with it. That Is the law.
It Is akin to It. I presume they
huvo claimed It did not embrace tho
sumo subject-matter that ouunot
bo It blears upon its face taxation
this act does that speaks of assess
menta wo tako the assessments, we
take tho valuation us given and re
turned and we make a new valua
tion, thui is, we add to or deduct
from. Whnt u tbo subject
mutter of tills In legal coutempbi
tion, what Is it? It Is taxation; It
Is all tuxatiou; it all refers to the
subject of tuxatiou and the subject
mutter is the sumo It is one statute.
That is all there Is In It. I claim it
technically com8 within that con
struction. It is the roll contemplated
by that statute; It is the certified roll
of the county clerk to nil intents
and purposes In contemplation of
the statute aud In contemplation of
tho law. Thore is iio difficult,)
there. I do not want to tako up the
tlmo of this board any further.
There is one thing, I do not know
whether this question litis been
raised or not. It says the secretary
of stato shall report this action
within flvo aays. Of course, the
secretary of state Iu reporting this Is
a ministerial officer and it makes no
dlllennco if it is not reported for ten
or twenty days, It would not In
validate tho assessment, from the
fact that In nil cuses thut huvo been
decided eloction oases and all those
cases wliero tho direction is minis
terial tho law directing an officer
to do that which is not Judicial but
ministerial, Is not mandatory the
law would not bo considered manda
tory, but merely directory, und
substantial compliance witli It Is nil
that Is required. Hy substantial I
mean honest, straight, square, with
out corruption thut Is what the
luw books say is substantial compli
ance; that which is directory ns con
tradistlngulshcd from that which Is
mandatory. But the board of equali
zation is u judicial body. Tnero Is
no question nbout that. The very
oath tho board tuko settles thut nt
once. To illustrate, the difference
between thut which the seoretnry of
state Is required to do under this
enactment In performing Ids duty,
whut is directory and not inundu-
causoldonot think (hero was ever to you that nt an expense of four
n case of that kind up. I take It or five thousand dollars a state board
tills wiy. I will address myself to has been In; session nnd has tried
that proposition. The board of to perform its duties; they have tried
equalization has considered every ' to approach as nearly as possible
oneof theso questions. The board j to a just and equal taxation of the
considered candidly, honestly, every i nronerty throughout this state. It
ono of there questions and discussed j may not be perfect; the rolls were not
yJAaammijltxMil!"irrnllr tnliiH nili'ngii mil ?
The Massachusetts taw
that under this fact it follows as a I dlflerent counties were not perfect;
necessary consequence that the I but. as far ns was nossible, after a
tabulated statement is apart of the; thorough consideration of a.11 these
roll because by tbo certificates to tbe , qoatioiiH, the siale hoard of equali
county clerks of different counties Izailon of tho state of Oregon has
you certify that table to all Intents
and purposes. The law says when
said board shall have equalized the
different classes of property the re
sult shall be combined in one table;
then you certify that table to eacli
county clerk. It becomes a part of
their rolls there and In coutcinpla
tion of the law and by legal Impli
cation it becomes a part of every
roll of tho state, necessarily; there is
no escaping tnat proposition. Tbe
language of this statute shows it.
Why give you the tabulated state
ment fully set out nnd require you to
certify to it? It is your work; it is
your record. What Is it? It is a
part of the roll Itself, From what
are tboso tables made up? If you
please, gentlemen, they are made up
of those assessment rolls, are they
not? If they are they are a part
of tho very assessment rolls them
selves nnd becomes a part of the
original roll in the hands of tbo
sheriff, when over and corrected by
thecounty clerk. That record Is your
tecord. Why is it left In the hands
of tbo secretary or state ? rt Is a
permanent record.und what is it? It
Is a part and parcel of every assess
ment roll you have In your custody,
U it not token from them? Does
I he law not require that board of
equalization to toko it from those
rolls ? It Is a part of them and the
rolls are made up nnd aro tbe books
first returned to you together with
that table, because the tables are u
part of every ore of them. But It
becomes a part of tho original roll
Just as soon us it Is entered iu the
record; it is a part of that record.
You have the record hero and you
are to certify it you are the proper
certifying officer here. Wl y are
you u proper certifying officer?
Simply because you huvo the cus
tody of those rolls and wo must get
them from you; we rannot go to
tho county court or the couuty
clerk und get that; wo get them
from the secretary of state, We
tako our data und our estimution
und vuluutiou and asaertalu what the
assessment shall be from tho rolls you
hnvo lu your possession, you huv
ing tho custody of the rolls
nnd this tabular stnternont being
taken from tho rolls filed with you.
Why? Because you ore the sec
retary of I ho stute board whoso
business it Is to levy tho tnx, you
nre tho Secretary of stute and they
have become tho property of the
stuto board. Why do they come to
tory, I simply say tho board In Its you and for whut purposo? What
notion wns performingjudiclal func
tions; it was settling tho question
Judicially and consupieiitly they
woro required to do that work In a
specified tlmo and thut tiih manda
tory; but you tiro not now acting
judicially, you have no judicial
functions this board has no right to
usurp tho Judicial functions. There
aro three co-ordlnutu branches of
government; they aro exclusively
within themselves and neither litis u
right to usurp or encroach upon the
authority of the other. I clnim, iu
determining this mutter you must
follow the law without making any
Judicial construction of it.
Gov. Poiineyer: That is my con
tention; wo linva got to follow tho
letter of tho luw. Theso interpreta
tions where you consider tho inten
tion wo havo nothing to do with
Mr. Bilyeu: You will levy under
this ciiuatmout, but bo that us It
may you oro to tuko thut, coustruo
It and detrrmlno whether you will
act under tho oue or tho other. 1
claim theiu Is only one, It Is till one,
aud iu determining that it is not a
Judicial question to determine what
tbo Intention of the legislature was
necessarily, It ts a fact In every
man's mind, It Is taking into con
sideration thut which the legislature
hud In m I ml at tbo time it passed
this net and It does not tuko a Judge
to tako thut Into consideration.
You tuko this luw nnd read It; of
course, when a person Is perform
ing n ministerial act under the luw
ho tins got to understand whut the
luw suys, ho has got to take It and,
if ho can, undorstuud and follow It.
That Is whut you must do. Thut Is
not determining whether tula nut l
Voldoruot void It Is the duty oi
a court to determine that q'HtTtlou.
Do yon understand the legislative
mind hi that euuctmeul? Do vou
understand the legislative mind In
tended the taxes or the stute should
U levied upon this equullmttnu
under tho bourtl? Is that whnt you
uudeutnud? Ifyoudothe way Is
clear. All you Imve to do U ti
tuko the tabular statement the n
ort of ttio stato board or equnll.
Hon tho rolls that report Uu pan
of tho rolls under the law and
rrom that carry out tbo Intent of ul
thrso statutes. When yon levy tin
assessment upon ihU equalUafbui i.
niad ly thh board you xx III luyi
followed tho lutent uud mvaulng of
tlie legislature.
Mr. Mollrldo; On the point that
the filing of the finding or tbo table
of tho state board of equalisation be
come n part of tho lolls ou tile lu
tho ottlcw uf tho fecorctnry of state,
unu, as you say tlmtsucti corrected
CMimlly, urilfojm'y and Justly to Its roll theu relate back to the original "oquUseenso
im.jwtlen of taxe. Not In that nt j,aY, you auy uth0rltl ou they will havo to.
uuiiiy down there, nor lu thU ono that? whether It U Jut
hflv. but for state nunCM-. Is nut. r. mi...,,., t .. .. . vi, u-ni ....i ,n.i,
is the policy of tho law, aud why is-
it required that the couuty shall
send you tho roll, Mr. Secretary ?
Becuuso it becomes your duty,
under the luw, us n member or this
board, to mako n levy of tho tnxe
of this stute, nnd you must huvo
tho data you mint havo that
which Is official. They clulm Ids
the rolls which come up from the
county clerks from which tho ns-
scssmont ui-ist be made; the law
says It In the rolls ns returned from
you, nud tile u tubular stutemnnt iu
one table containing not only tho
per centum to bo itdded to but also
thut to bo deducted from the classes
or property throughout the stato;
that is your roeord. It comes to
you with the rolls that coino in the
first instance; it is a part or them;
tbo.-e roll with tho books are the
iwesiuient rolls or tho stute. Thm
is whnt I claim, und, that being
true, by legul Implication aud In
legal contemplation or this statu ti
there Is but ono assessment roll and
(hut ts the roll ns corrected by tin
Htnlo board. It Is In your posses
slon; It becomes tho tluul roll nfter
it bus been passed upon by tin
bo.ird. I r tho stute board levies on
the old rolls this statute says thoy
a -o not complete until after we get
through with them It does not
require any other certificate, dons it?
except tho return of tho president
and socrotury they nre not com
pleted under this stntute, thocouu-
04 cannot use th&m. Whut nr.
tho louuty rolls mude up ofufter
you fend back your notice to
tbo dltl'eront countlos? Whnt U
tho nssessmeut or Lnno eountv
ureryou notify tho county clerk ?
The luw says he shall enter It In
tloroll. What Is tho roll? It Is
Just exnetly the same roll you huvo
got; you Have got the tubl. und
nook which onmo here, he bus not
not that. You have gut nil lu your
nooks. It Is not necossnry for the
stute to jmy uu extra oxpeus fr
the secretary or state to outer that
lu tho old rolls butuA you liuvc
..... .i... ...i.t . ..i. .,
k' ntu imhiu Knowing him whole
thing, vou take up one iiHH.miuut
roll from one county nnd compare
li with that table; there you havo
IU Thut is tho Intention of the leg
islature. It nunnot iHsuny tiling else.
I will ask yvu. to consider this
mutter. As I was going to sav
a w hllo ago thero' U a great deal of
controversy going ou in this stute
louumug me nititur of taxation. If
tills board says: "I do not Wnm
whether wo cuu && ou that or
not, wo will tako ti o old law," It
will leavo everything lu a state of
confusion. Tho iwon'e of tbo ttt.if..
will BcquUseenso in this matter
Tho equalization
uudertaken to make what they deem
and what they believe to be a fair
and just equalization so far as it
was possible to muke it under the
rolls they had. Now then wt nBide
this work, disregard it, and con
fusion nud chnoi- touching the mat
ter of taxation will prevail. The
jeople are not satisfied. You are
not a judielul body. Your decision
will not be taken as a judicial deci
sion on this matter and the people
will be dissatisfied; tuxutlou will be
In chaos and confusion as it has been
heretofore. These matters have
been brought generally to the minds
of the people throughout the upper
end of the state. They nre aroused.
They believe the cqunlizatiou this
board bus mude is a great improve
ment upon that which is returned
by the different assessors through
out thecounty aud it is approach
ing towards something that will be
more perfect and better in the future.
This stute board ot equalization,
while it has performed its labors
under this statute, has considered its
duties and feels under obligations to
the people to report to them touch
ing this matter, und we have held
back that report uutil ufter this
matter might be determined by
this board. Wo want to be nble
to report suggestions iu the way of
bills, acts or otherwise, that will
finally lead up to a better system, a
more uniform and equal system of
taxatlou, than wo now have. 1 ask
you, gentlemen of the board, to con
sider this mutter carefully because
you huvo nn important duty to per
form. You will fiud thut tho people
nre looking toward this board ex
pecting an udjustmont of this matter
und a determination that will be in
keeping with tho Intent of the leg
islaturewith the intention of the
legislature hero, because (addressing
Sir. MeBrido) as secretury of stuto,
and you (addressing. Gov. Penuoyer)
is chief executive of this state,
have been presented to the leg
islature of this stuto at different
times; nnd there have been pre
sented to you nnd to tbe legisla
ture bills and reports usuing for a
stute board of equulizutiou. Why?
In order that thu tuxes of tho state
might be equalised und tUnt ench
person nnd that the property of
every person nnd corporation In the
stato might pay its pioper propor
tion of the tax. You must take this
Into consideration. You havo those
eports in your possession, gentle
men; they are matters of record,
matters created by the legislative
assembly of this state, by the legis
lature iu Joint convention which
nppoiuted committees thut reported,
nnd theso reports nre matters of
public record, und you know what
they nre. Tills act, gentlemen, niny
bo n compromise, It niny bo ustep in
tbe right direction. It niny not be
us complete und full us It should be,
but thero are powers, aud the iuteu
tion of tho legislature is so fullj
disclosed that you cannot escape
mat me levy ror state purpose
should bo upon tho assessment in-
corrected by this stnte board of
equulizutiou.
Multuoinuh couuty is the oulj
county thut is objectiug to the notion
of the stute benrd of equalization,
l'liftt couuty bus been represented
by the corporation attorneys o
I'orllund. Tho capitalists aud cor
porations of tho stnto huvo beet.
evading luxation all these years, aud
are now nppoulhiK to this board to
set aside not only tho nction of tho
equalization board, but tho will of
tho people us expressed by tbo legis
lature. They inny succeed, but per
mit mo to say, here and now, that
Justice will be meted out to them.
" liio mills of the gods grind flow,
but they grind exceeding fine."
"Justice treads with n leaden heel,
but stiikes with uu iron bund."
Protects every porson insured in that state?, so that he
cannot loose his money in edse of misfortune as is the
case with other states. You may f rget your policy but
the policy won't forget you. It is the safest and best.
Every man ought to curry Insurance and should put his
money where ho can't loose it.
EVERY POLICY
IN THIS STATE HAS
CASH
and
PAID UP VALUES
GUARANTEED
MAKING IT
BANKABLE IF
DESIRED.
SEE
,1. L. MITCHELL
OR THE GEN'L AGT.
OF THE
MASSACHUSETTS
MUTUAL
LIFE INSURANCE CO.
Now Try This.
It will cost you uiilhtug and will
surely do you good, if jou haven
cough, cold, or uuy trouble with
throat, chest or lungs. Dr. King's
New Discovery for consumption,
coughs and colds is guaranteed to
give relief, or money will be Duia
back. Sufferers h-oui La Giippe
round it just the thing and under
its use naci a epeeuy auu periect, re
covery. Try a sample bottle at our
expense and learn tor yourself just
how irood a thing it is. Trial bottles
free nt D. J. Fry's drugstore, 225
Commerciul staeet, Large size 60c.
und 5)1.00.
BALKM MV'tKKT KBro.tr.
A 8j-uisIh ul the Markets llurliii; nod
Selllni; 1'rii on.
REVISED QU01ATIONS.
IU.TAIX. I'lMCf-S.
81iouldcrs-Sugarciircd,pcrllj,10
llruikfxst bucou 15
Hams wutf.il cured, per lb, lti?c
lieer-5li-,
Fork 8 Id
Mutton Sailed
Veul-10(l-.
Timothy Heed I'cr ixmrid, tic: sailing
lied clover feed 1'er pound, l4c
Whltecknert-eed l'ci iojnd, AM. "
jumko isc per iwuna.
itcd top loo ier pound.
Lincoln Gras liju
Id ner Douud.
Itye Oniss 10c ner notiud.
Orchard UnixslTo ptr k ind.
New potatois 10c per bushel.
Canned 1'rutu.renfhis, js 00; apricot,
so uu; uiucjiuernt'., s-i; coin, ucm jjr.iae'
Si 00; tomatoes 81 eO: string bin us Jl SO;
green peas $1 b-A perdoz. lu two lb cans.
Fresh Vegetable Potatoes Jycjcunots
60c: parsnips 75c; onions S per lb.
t lsb.-Hnlmon 810c per lb; Sturi;ccH 5
7operlb-smullflshl0c per lb; salt salmon,
7l0c per lb.
IIUYINU PKICES.
Wheat t'asb 00c , storage hSc.
Flour Per barrel. $5.00, bes,i 1W lbs
OutB Per bushel, 1SU3."(..
Ilarley Per bushelO-)-.
lli.iu Per ton. SJ1 ooatrinill, sacked.
Hhorts Per tou.SH 00 " hacked.
Ulmp Per ton, P4MKC "I Zucked.
Wool lie to c2J.
Kggs .toe ner dozen.
Potatoes Per bushel, 20o
Corn meal 3c per pound.
Cheese li!$Ue per pound.
Dried plums Per lb. M&7C
Dried prunes Per lb. l(l12e,
Uuttcr Z-MilWc per poundforgood
Lard 10li:cperlb
Hams Per pound,ll;l?c.
llaconsldes tI0per lb.
Sliouldcrb S(SUc per lb.
Chlckens710c per pound.
Turkeys 10 to use lb,
Uteho.iasperlb.
i lucks, Tamper lb
Hops, Sidc.
The Oregon Land Co.,
WITH PRINCIPAL OFFICE IN SALEM,
The Beautiful Capital C!ty of Oregon, and County Seat ot
Marion County, t
Is engaged in selling fanning, stock and fruit
lands in the Willamette Valley. If you are looking for
land do not fail-to call on us at Salem or our agent in Port
land. The Willamette Valley is very far ahead of any
other place on the Pacific Coast as a farming, stock and
fruit country, and i the most delightful place in the World
for a home.
Office in Gray Block, Cor. State and LibertvSts,,Salem,Or.
The Willamette Valley Fruit Growing Company
Office with the Oregon Land Co., Gray Block, cor 1 e
State and Liberty streets, Salem, Oregon; is engaged in
setting out and cultivating Orchards.
LIVERY AND FEED STABLES.
Tuken for a Crank.
A semi fiendish delight oncn seems to
.lossess people ol strong ncres In sneering
ttthoi-o with weak ones. Tho Irritability of
he nervous hypochondriac Is ridiculed as
natural 111 temper. The ery genuine and
distressing sjmptoms from which be
sutlers aie made light of. "He" or'she
u tiiium is mo cueenui sort orsym
Jathy with which tho ni-rvniia invT.ii,.
in e's from the unfeeling and the thought
less. At the same time no complaint Is
more dt lined and real, none has a more
Imperfect digestion and assimilation are
always accompanied by nenous debility
..u...,j , umm up me powers ot
assimilatlonand digestion with Hosteller's
stomach Ilitters.and nerous symptoms,
lck headaches and a generally feeble con
dition of tho sjstem are remedied. He
member that fearful ravages aro produced
by lu grippe among weakly, nervous
people, Hostelter's Stomach Hlttere cures
Hdn W,,ffiS,,,,a,ta' rheuraat1 "
PROFESSIONAL CARDS.
ELLIS & WHITLEY,
LIVERYMEN.
South of Willamette Hotel,
SALEM - ORBQON
L B. HUFFMAN,
Livery Stable and Feed Yard.
The Best Box Stalls and Corral In the t'lty,
Quiet, family horses a specialty.
(In rear Willamette hotel.)
SALEM, ... OREGON
GEO. 11. BlKNETT, Attorney at law,
Salem, Oregon. Office over Ladd &
Hush's bank.
Ap-
Administratrix Notice of
iioiiitmciit.
VTOriCb Is hereby given that the under
LX slgued has been duly appointed b
the County Court ol Marlon county. Ore
iou, administratrix orthe estate ot A B.
tanton, late ol said county, deceased
? pirMius navingclalmsagainstsald
eMuto are hereby notified to present the
Ji.ne to the undersigned duly erltled, nc
Y,u.ui, i" iun-,m uer nome in tbe town of
--., ...... .v., twuuij-, wirgwn, wunin six
months frm the date of this notice. Aid
ill persons owing Mid estuto are reoueste l
!Siifu0nller;1fd?kCUU,'leUl0ftU"-'-Dated
tills January 7, 1W2.
Al5o,!;.,ndled:! f '"& o?$-n
W. M. DeHAVEN
Boarding - anil - Sale -
One door west of Lunn's Dry Doods store
?,3 s"te.s,treet- .Quiet family teams. Spec!
lal attention paid to transient stock. &lu
TRUCK AND EXPRESS.
D'AUCY & B1NUI1AM, Attorneys and
counselors at law, Salem, Oiegon.
Having an abstract ol the recordsof Marion
county, including a lot and block Index oi
Salem, they hae special facilities lor ex
amlnlug titles to real estate. Business In
the supreme court and in thebtate deparU
meats will receive prompt attention.
CJ T. UICHAKDSON, Attorney at law.
?' , '!lcc,uP talrslu fiont rooms of new
Buh block, eoruer Commercial and Court
streets, talcm, Oiegon.
JOHN A. OAUSON, Attorney at law.
M,uii00"ls?!lIld,J'LaQU Kudu's bank
building, balem, Oregeu. 8 1 lyr
U.F.BONHA.M.
W. H. HOLMES.
I 1U.M AM .1' lint vro a . .
n f.Vi . ,vuriwii .n.iiriie,vs nt law.
T'Llh?inn'0IAft "tl0rney at taW. Sae".
block. g "ce nrtal In 1'atton's
MOEGAN & JVIEADE,
Truck & Dray Line.
stranglotld!mSani;,,proniPt worfe "our
CARTER'S
ITTLE
IVER
PIUS.
CURE
!l ",,l!'''h'' relM all th trouble Ind
Wain. Naim.ii, lr,.iueM, l)wtri n
MUmr ltd iu ih. s,ie c WhitaHwS-nui
reaurtabloUHxcvi I, l,.,, Uiowu lucunt
ICSC
Hradae. Tt Cirrr k a loirut Utih niu
ar diiwlhr Uiw IM rmtotircton. cunur
nJ preventiBfi Una anut in enni plaint, w hut
MfctiuUtA the Vv,r and rrjulew th. bw!i
Weu If they only cured
HEAD
Afbe thy would be almost tW!m to thos
uu uiuw inui inu uuirMNoc complaint
but fortunately their pxln 3om t oJ '
Jwr. and thewa who vara try them nil! find I
lhe llttto ptlla raluabto in co many waja that
thejr will not to willing to do without ttoai.
Hut after all tick toaU .
Kstray Notice.
,c)m " niy premises about the fln.t of
ictober. one red aud white cow bran.lwi
on ip K. O. or K. O , had rope en head and
also had on bet . nwna r,, i,.i "V5u"Da
by Paying for tl'ils notlcV nd two SontR
rVeJ. huqulreul covered wagon in fn.m
lem.Orfcn.Dee.y, i'i. "' V
Flual Settlement.
.Mratrlx In the etateol Kilia ZleberBnrt
lay the Slut day of January UVai ib nrJT
h.ite curt ottlee at the courlhSta
SAiem. Marion miinti- iir.., !.".? 'P
a. m. f-.r brliiging any objeVtlons wbV , S
inal aecount should noJb approved ailS
heudmluUtnitrlx dlcbarget a
-mmbi M-ll-OUW
Administrator's Notice.
Noilee u herebj given that the iio
ouny ourt of itirlon county ord'SS
ai..!erlkuetlaiu,iautTwofthe..tinr
hem riHrly erulwl i ,,ie at ; inv iStSS.1
U.H..,. .No IS, M,wh itank mock! w ihhflw'
nontha lYem tbl date and all tSIHS.1
owinit Mkt elt an. rwiueited ti ?
untuediHt.rwj.meot IuwJVj
AdI.dn..tnUor0fu!eTeila!,fflBfCoi
: . it.w
SU.TT0N&S0N.
Express ami llii'jsii"c
pam of thTclty w1?h nrom,ery to a
cure. Leave ordMn. TMSK&?
WILLIAMS & ENGLAND
BANKING CO.
CAPITAL STOCK, all Sabscribed. S200 000
, j - - -
C. "rSfannrTecK
Mkcd APert"eaeceof work promptly
2&-tr
WD. I'UOH, Architect. Plans, Speci
ail cfasseTof'bunS!1 s"PintcndenceP lor
merte"upb6ta'idrs?g8- fflce Cora-
C AquSu,nTd,lrC&1,t' room Mar.
yy. quaru building, fortland. Oi egon.
SS&rTSJSSt
ssssi
. Office hours-8 am to Uo,no No
DK"TOn8OfflS7',JB,,ygleI "nd ur.
E. aomWgS5v- D-."o,eopathl8t.
HSh streeL hV"bre?ll M?sl(leiicB 3t7
iss,.sfc:sa;y
TrnnctiAt .
v aeuyra oanklng busing.
" uu im uranches.
QKO. WILLI MS
Wit. ENHLANU rrr-''den
HUGH iltHvAuy v'w Pre.ldem
" Cashier
attention given toTiiSi . Pra'pe. bpeclal
children. ' diseases of Women aud
&8i'."nSr """ " Com.
s.i:-tf
(Fouuded In iscs.)
A
Bankc
oltbenmSw vS06 Wed to diseases
asthma and nfniim A, ?ata .ru '"eluding
CotUebIo7krom,su,rI0nr1"nla. Office IS
Irom 9 toUamVL Ji om;e ""
H-3-tf. Wl aud fr0T" 2 to ti p. m.
tifiv, tmt Air tatt iutotK, la not
or not, of courM
Mr. IHIj-eut I htivo uot auytlilug iu wt uot couslder ttwi you tm yo
ACHE
d. Ttojr are atricUr trcvuUoand da h ab.i .11 tJiltf . u
a.- i ' - - mm Hi--waiaBu uaaBtaaaaaua
t AadlkW M&lAla MM fclr.fca -bT" MUi
Admhiihirator's Notice of Ap-
KHiiimpm.
XTOTICK fe. fern) gtxeo. that wt ik,
i JJiTtwiter lrai at the Count T OoLm
tor Ih couuty vt itaHon a ai fuT
Oreei.liHrttiejirWM. it SSdirTi,
waa duly aiivtnt(4 an adimiiT.. ,Bd
?"?' " TtoTnu? n"tl
IMY If laIlaA iniRal &L.I . a. .. '"-r
X0N BUILDING,
SAI.EM, . .
OREGON
Arul.Ulak,Dln.aaUde.
fft'SAlT HbyS,..!i! rar
lar, bST bSkhSS??!.
D1 H-aA',r?A2VIS' 0flle "o"".
y or night P.iii,,,n'i2p' m- to S P- u.
D'Hile WT,JMSc?e?.,tat' 0fflce ovcr
uerclai streets; torncr L'Ourt nnd Com-
Pmf CT .SgSS. W State street,
.$! Pf 'very dVri?',,,''cd ?? opera.'
"" a specialty, "" iuiesa opera-
"CSI.NEbs OAItDS.
Iff nt ...
w.,v. H" "n
..?"" OUIVIa.
nwwi
forth Wt,
yK luda iigh( to determine Mil8 ,,,ttt Uu ,,,a,u pnioHInr Thew JlrwUy ujx)n that popodtlou b'orlSUt lv comldir-bm I .uliult'
ntKrlpAor iiunes tot by their
una o::."2.-s c&, f tsl
peor ihitvm. ua bv ttsmir vmah., m.. Mij., .M . :rr: t1 ' i uy
iJeawallwbouM Uhw la taIiaricM. lJUie Mll,. VSuT iS -Si.
iMiea inu January th,s
A
i.Uh
ft
tftl
rv
I i A I I I T
' m. m inilO Una ,
J
1
not A,
i ii
iiuiw , i in
tBM, ORKQov
GENERAUUSKiXG
S horehwmgaJmifc-il,,n a,Pk8,"lth8 nnd
Jurance building itdl "Mxwtte State
raourempkyi?umrrniBt,wor'. Wehave
jwwihet'r: . bhe ua'il,'IB a Profetaloniil
"h9 foot of Ub1Avrlr'ki,ef''alty- BbP
wnj 8,rcct,t5alcjn)Oreuou.
P.SKa-ft??"
of all
L1;7t-eleplrlUga;pSlai:
L SSFSb. Sewers
w m m m m m arar '-nV
7 .
- JtVlt-'HUMAN,
!M
aiiiClfFviyasasjt
SiSteWrd.,.,
, 'vvati.
tier.
I'mtuercua
J
'".OttitUl. -v v
-SJ,4
t f-
"-' tt.
'.- -V
H-.
1-. irJLA;&j;-ss?m!T--t:
4Mteji:
-ga'iA
-.-
r:
"--
t
it