FAGS TWO. THE CAPITAL JOURNAL E. HOFER,-Editor Proprietor. R. M. HOFFH, Manager UJMrInl4 Iwt 8uily. S1 lt'CMPTION RATES: (Innritblr In Adfn-) iL,! u.ll ,w 100 Bll month.- 60c fVU. LEASB WIUB TELEGRAPH BEPOBt T i 1 A WORD FOR THE CAPITAL CITY. According to the U. S. Census Salem made the largest growth of a"y western city, from four thousand to nearly fifteen thou- 8anBtinf"tlTtetocSland having nine state titutio,, lo cated here, besides the large Indian training school, about a mil lion dollars is spent here annually. ... , M The Southern Pacific, the Hill sys em Falls City & Western and the Portland, Salem, Eugene & Eastern are all building into and out of Salem, besides a magnificent electric street car sys- Located on the Willamette river, with steamboat traffic all the year around, and with free locks and canal, and the construc tion of the Panama canal, Salem is rapidly becoming a manu facturing and jobbing and banking center. With a rich and prosperous country in all directions for forty miles, with new electric lines building and planned to connect all parts of the Willamette valley, Salem is the one city that has no possible depressions before it. To this city of peace, plenty and assured and permanent pros perity, The Capital Journal invites the home seekers of the whole world to come and enjoy our advantages with us. o The Capital Journal wishes you a Happy New Year. It will jto a step farther and help you make it happy and prosperous. If this paper or its editor can assist in any way to that end, come around and let us talk itover with you. o THE PAST YEAR. It was a slow, dragging, uncertain kind of year for business. There were times when things looked good and then times when the prophets saw things darkly. Merchants and business men generally felt their way and made only small ventures on good prospects. The year 1912 will not be much better, and the country seems to be passing through a kind of eclipse. The man who could come out of last year with his business affairs in good shape need not fear the future. Last year was a good testing-out time for weak enterprises and for disciplining those who needed it. A Blow year is a good time for all to get settled down to con ditions that are not velvety. Instead of a panic, there will be steaming along under slow bells, and the boat will land all right. This was the kind of a year we can look back upon and be thankful the conditions were no worse. - . The program to raise saloon licenses to $1000 a year and then take off the limit will not appeal to some people, who have studied this subject. There are enough saloons now, and the question of raising the license involves the question of forcing the saloons to expand their traffic to illegitimate traffic. SENATOR BOURNE FOR PRESIDENT. ' In the straw ballot The Capital Journal is taking for presi dent, once In a while a voter casts a ballot for Senator Bourne. The votes are scattered between Taft, Roosevelt, La Follette, nd several more or less Democratic would-be candidates. We wish to say that Oregon need not be ashamed to have ir brilliant young senator mentioned along with the rest. As, a man who stands for clean and progressive policies, for le people, Senator Bourne has a record of achievement ahead of 11. Ills speech on the Oregon system has passed the three million mark in point of circulation and advertised Oregon to the whole world. , Senator Bourne Is a man who stakes his entire political reppu tation upon the,prlnclples he advocates instead of upon person ality. As a publicist, as a man of keen Intellectual grasp of facts and principles, he towers above the heads of all modern poli ticians. In following a fundamental principle to its logical conclusion he adheres with bulldog tenacity of purpose to what he believes. No man from Oregon has ever mnde himself a national figure by purely legitimate means of publicity as Senator Bourne has. He Is more thnn ever a national influence and no man can be come president of the United States without sitting down and talk Ing it over at least with Jonathan. Starts off good new Salem city council. It Is now ascertained that half the coal mined is wasted at the HI m - ' 'P' 1 H waale(1 ln the fo"ta nd saw mills Half the food w wasted at hotels and restaurants, and half the time of one's life is fooled away. Portland as usual, ended in apportland. as usual, ended in a r ot. and higher taxes. The present system is open to manv abuses. J,ve directors, each in for five years, and one elected tv LVJm" talT thm) f7 the niajori genml n0 0" 801,001 dirwt0M. suys the attoril(,'- Marie Corelli's new novel, "The Life Everlasting ' is a com blnation of theologj-. mysticism, spiritism, trnnscindJnta Sm mental sconce, electricity and what she calls radSivliy Tt nJ.race',be between Taft. Roosevelt and U Follette on one side and Harmon and the New Jersey profewtlr -in. . I horse on the other, with betting about lift 1$ ffa? Now to exchango holiday presents biJViliS1?5'10108? the footb Program for all the big colleges is all amicably arranged for 191" tlSUl ,n Prtland? Yet V .te. state and It would le interesting to know how much n i mere transient, has et the people of Oregon a A suffragette cow kicked a pitchfork through a man at Echo war capital jocmL, bum. wmht.wctai.jam-awi.mii. OREGON SUPREME COURT DECISIONS. Fill Text P.bUsle. bf CotrU.y of i. A. T.mer. Barter of tt. Sipreme Coirt Murinn County t. Woodbarn Mer. cjmtlle Co, Marion County. Decide), December 28, Marion county, appellant, v. Wood burn Mercantile company, a corpora- r S Siat. 34f.) making United States treasury notes legal tender fol all "debts" etc., offered to pay their re spective taxes with that kind cf me dium of exchange, but the sheriff, re- tney insuiuieu Durn jierrauuu wvi - .i7 f,,uinc n receive It. they nstltuiea i,.itit December 13, 1911. W. C. held WinBlow (Jolin H. McNary and W. C. Wlnslow on the brief) for appel lant Thomas Brown (Carson & Brown on the brief) for respondent Moore, J. Aflirmed. This is an action to recover delin quent taxes. The cause beine at 's sue was tried without a Jury and from the testimony given findings cf fact were made substantially con formable to the averments of the complaint and to the effect that on March 1 1908, the defendant was a private corporation engaged in busi ness in Marlon county; that all the nroDcrtv it then owned or held heret- In consisted of merchandise, money, note and accounts which were valued at $10,250 by the assessor who made an entry of the estimate and a de scription of the property in tne as sessment roll; that such schedule was duly returned to the county clerk and the appraisement so made by the board of equalization; that based on Biich valuation certain taxes were levied for various purposes upon the personal property mentioned and the Items thereof entered on the tax roll; that about January 15. 1909, the board of directors of the defendant divided all Its property among its stockholders, receiving from them a surrender or tneir re spective shares of stock, but no pro vision was made by the corporation for discharging the taxes referred to, no part of which has been paid; that a warrant for the collection of the taxes so levied was attached to the roll February 1, 1909; and that pur suant to such command the tax col lector, after due and diligent search and Inquiry was unable to find any property In the county belonging to the defendant. Based on these findings, the court deducted the conclusion of law that the complaint did not state facts suf ficient to constitute a cause or ac tion, and that the action should be dismissed. A Judgment having been rendered In accordance therewith the plaintiff appeals Moore, J. Are the conclusions of law thus made deduclble from the findings of fact Is the question to be determined. This Inquiry makes a consideration of whether or not our statute permits the maintenance of an action to recover a delinquent tax levied on personal property. Atten tion will be attracted to the enact ment governing the proceedings li such cases. All property liable to taxation Is required to be assessed to the per son or corporation owning It at 1 o'clock a. m. on the first of March of each year. U O. h. Sec. 3586, When a tax levied on personal prop erty becomes delinquent, it is the duty of the tax collector to seize and sell, in the manner prescribed suffi cient of the tax payer's goods and chattels, If they can be found in the, county, to satisfy the demand. If, In the opinion of the tax collector, It becomes necessary to charge the tax on personal property against real es tate in order that such tax may be collected, he Is required to select Borne particular tract of land owned by the person or corporations owing the personal property tax, and to note upon the tax roll, opposite the description of such tract, the tax on the personal property, whereupon such tax becomes a charge agulnrt the real estate and is to be enforced in case of delinquency, In the same manner as other real property liens. Id Sec. 3683. All taxes levied upon real property, Including taxes on per sonal property that have been charged against real estate constitute liens ujion real property. Id. See, 3S84. The Hen thus declared maybe foreclosed In a suit Instituted for that purpose and the land subject there to sold pursuant to a decree. Id. Sec. 369S. If the premises are not redeemed from the sale a deed to the real property must be executed to the purchaser. Id. Sec. 3702. me toregoing provisions are a brief summary of the mode pre- scnoeu ror tno collection of the rnrn ble portion levied by authority of law upon property to maintain the power of the state nnd to enable It to discharge Is various functions. No Hen Is impressed by our statute upon personal property and If an owner thereof remove It to another county or otherwise dispose of it before his goods and chattels are seized for the payment of delinquent taxes levied upon that class of property, and he has no real estate In the county against which such tos can be made a lien, and no action can be maintained against him to recover the taxes the county levying them is remediless and he Is not bearing his share of the public burden. No enact ment of thjs slate expressly author ises the bringing 0f an action In such a case, When the levying of a tax Is pre scribed by law, hut m provision Is nmile for collecting the burden thus Imposed, It may reasonably be in terred that the legislature intended that legal remedies, available In or dinary civil actions, might be In voked for enforcing the payment. So too. when a law places upon property a lien, as security for the payment of tHS, but the enactment contains no reg-.ilatlon for barring the equity of redemption. It may falrlv be de. duced that a suit Is maintainable to foreclose the charge enjoined. Cooley. Tax (3d. ed.) 17. This rule of construction is probablv based on the doctrine that when a right Is conferred by statute a further prlvi 'ge la also Impliedly granted with out which the right Itself would e IneffectNal. A statute formerly in force In Ore gon required the sheriff, who was the tax collector, to pay the full amount of state and school taxes in gold and silver coin to the county treasurer and ordered the latter to pnv to the state treasurer the state tax" in like medium of exchange. Several own ers of property, situate or held In Une county. inslsUng that the act of congress of February 15, ISfi? () Barks Herbs purifying and enriching the blood, as they ar? combined in Hood's Sarsa- o'sVe testimonials received by actual count in two years. Be sure to take Hood's Sarsaparilla Get It today In usual liquid form or .wni"er,,.t,i ell- Sarsatab 'tlf of InfenttoB to Sewer to Be Knwn Sew-r District " Constrict a as Lateral that the tmt Ktafe taxes were . , - .i.. debts" within the meaning in iu federal statute relied upon. Whitea- ker v. Haley, 2 Or. 328. Thereafter the county treasurer ui Lane county tendered 10 tne auitc .. .. . ...Anaiil.V treasurer tniteo ouue u.-i notes in payment of tne taxes uue from that county, but the offer hav ing been rejected an action was in nttwi hv the state against that county to recover as its portion of the public burden, Ja,4tu.o m go.u and silver coin." The cause naving been tried, an apical from tne judg ment was taken to this court which held that a recovery could be naa in the specie demanded. The opinion In that case, if any were announced, is not published in our reports. From the judgment thus rendered, a writ of error was taken to the supreme court of the United States which af firmed the determination taken up for review and held that the act of congress making United States notes legal tender for "debts" naa no ref erence to taxes Imposed by state au thority. Une County v. Oregon, 7 Wall. 71. In deciding that case Mr. Chief Justice Chase adopts language from the case of Shaw v. Peckett, Zb Vt 482. 486, where It is said: "The assessment of taxes does not create a debt that can be enforced by suit, or upon which a promise to pay in terest can be implied. It is a pro ceeding in invitum." The rule that a tax levied on property has become well established.. Cooley, Tax (3d. ed.) 17; 1 Desty, Tax Sec. 6; 27 Am. Eng. Ency. Law (2d. ed.) 580; 37 Cyc 710. A contrariety of Judicial utterance exists regarding the right to main tain a suit or an action to recover delinquent taxes when the statute commanding the levy prescribing the remedy to enforce the collection. Thus, notwithstanding the organic law of Louisiana of 1879, declared that delinquent taxes should be col lected "without suit by a sale of the property on which the tax was levied, it was ruled that a valid claim against a decedent's estate might be made by a municipal corporation for the payment of delinquent taxes, the court holding that the award was not a Judgment, but the allowance of a legal demand which was to be paid In due course of administration. Succession of Mercler. 11 L. R. A. 817. In the notes to that case the authorities are collated setting forth the determinations of courts in favor of and opposed to the maintenance of a suit or an action to recover delin quent taxes. See also the case of State v. Georgia Co. 19 L. R. A. 485 Since a tax levied upon property is not a debt, the burden imposed by law for the support of government is not a sum of money due or owing by agreement, and hence there exists no concord of understanding or Inten tion between the tax payer and a municipality regarding their respec tive rights and duties, from which can be implied a promise that forms the baaia of an action of assumsit. Upon principle we conclude that as our Btatute prescribes the manner of collecting delinquent taxes levied on personal property, the maxim ex pressio unlus est excluslo alterlus" governs making the remedy exclus ive. 27 Am. & Eng. Ency. Law (2d ed.) 783; 37 Cyc. 1241. From this conclusion it necessarily follows that after the levy of a tax on goods and chattels and before their seizure to satisfy the demand if the tax payer removes to another county his per sonal property or otherwise disposes or it, no action can be maintained against him for the recovery of his share of the public burden, and the county levying the tax Is remediless, If he has no real estate against which such tax can be charged. Legal remedies cannot be created ex necessitate rei by courts when no mode of procedure is prescribed bv law, but relief for the correction of the evil must be sought from the law making depatment of the state. Believing that the conclusions of law made by the trial court were properly deducible from the findings of fact the Judgment Is affirmed. Mr. Justice Burnett havln- heard this cause In the lower court, took no part at the trial or in the consid eration hereof. r poker, commits murder. . ' Alliny tax levy 1912 is nearly three mills less than for 1911. Oregon City continues to be the Gretna Green for divorces. Fred Stewart has opened a new liv ery business at Ontario. . . Lents complains of too much black guard talk and blind pigs. A. N. Whlttier, prominent sheep man, of Hermlston, dead. Mayor Dimick wants a manager for Oregon City. business THE ROUND-UP The Drain Nonpareil proposes to create the Port of Umpqua, The big battle in Oregon in 1912 will be ver woman suffrage. Butte Falls, Jackson county, Is put ting in a gravity water system. Three stamps are being operated at the Treasury mine on Blue river. m m m On Friday 175 Medford people left for Los Angeles on a special train. r P Strain, county assessor of Umatilla county. Is against single tax Mayor Lachmund will make a. fight during 1912 to get mountain water for Salem, - Petitions are circulating at Baker to abolish commission city govern ment. . The Ontario Optimist, edited by Mrs, Dodge, is the. official paper of Mal heur county. A squab and hare farm started near Medford. Oregon la overrun with calendar peddlers. Oregon City has built a $050 com fort station. Portland Is asked for $10,000 for the unemployed. Next state issue in Oregon to hang or not to hang. Tori land flour exports gained 159 per cent in i;u. The n.'xt Capital City Assembly will be a masquerade. Shaniko sports had a big rabbit and coote hunt Sunday. The S. P. is condemning land Kugene for a "Y." in The Holland, Medford's new hotel opened New Yiars. Corv.Ulis stores advertise supper special sales." U:-. ecn in get $35,000 from forest reserves. "after earnings Introducing the midnight matinee at Portland theatres. Baker City Y. M. C. A. will establish a rest room for ladies. A Chehalis boy, Infatuated with vntice is hereby given common council of the city of Salem. Oregon, deems and insiders It nec essary and expedient and proposes to construct a sewer to be known aa "Lateral Sewer District No. 6," and that there shall be laid 8-Inch vitri fied or concrete sewer pipe along the alley through block 1 crossing Gaines street, thence through block 2 cross ing Market street; thence through block 3 to Belmont street. Also along the alley in dioc o, thence crossing GaWes street; thence along the alley wrougu o.o , thence crossing Market street; thence through the alley U. block 4 to uei mont street. Also along the alley through bioci 7; thence crossing uaiues thence along the alley through block 8, crossing Market street, thence through block 9 along the alley to Belmont street. Also along the alley in block 12; thence crossing Gaines street; then;e along the alley through block 11; thence crossing Market street and continuing along the alley through block 10 to Belmont street. Also along the alley in block 13; thence crossing Gaines street and continuing along said alley through block 14; thence crossing Market street and along the alley through block 15 to Belmont street. All In North Salem and connecting with manholes on Belmont street. Also along the alley in block IS; thence crossing Gaines street along the alley through block 17; thence crossing Market street, continuing along the alley through block 16 to Belmont street connecting with Mar- Xetlce ef Inflation to Construct a Sewer to Be Known as "Lateral Sewer District 5o. 7." , Notice ia hereby given that the common council of the city of Salem, Oregon, deems and considers It nec essary and expedient and proposes to construct a sewer to be known as "Lateral Sewer District No., 7," and that there shall be laid 8-inch vitri fied or concrete 8wer pipe so aa to Include block 9, Boise's Second Addi tion and block 2, Boise's First Addi tion to Salem, Oregon; commencing at a man-hole opposite intersection of an alley between block 9, Boise's Second Addition and block 2, Boise's First Addition, with "D" street; thence southerly In said alley 320 feet, in the city of Salem, Oregon, as shown and designated and according to the maps, plans and specifications adopted for the same, and on file at the office of the city recorder which said plans and specifications are hereby referred to for a more de tailed description of said sewer, and hereby made a part of this notice and that the entire cost of the same will be assessed upon the property directly benefited by the costructlon of said sewer. i This notice is published for ten (10) days by order of the common council of the city . of Salem, Oregon, and the date of the Srst publication thereof Is the 27th day of December, 1911.' Chas. F. Elgin, City Recorder. 12-27-llt-dly ACKNOWLEDGED IT. Salem Has to Dow to the Inevitable Scores of Endorsements Prove It. After reading the public statement of this fellow-suffered given below. you must come to this conclusion: A remedy which cured years ago, which has kept the kidneys in good health alnna nan tin rnHad mmn ts nnrfn. ket street sewer and man-holes, an1"'" " (U 1 nei ui " ' the same work in other cases. Read in North Salem Addition to Salem, tnIa . Oregon. E. P. Reed, First and Geary streets, Also along the alley through block Woodard's addition, Albany, Oregon, antra "T Vin A linnlrniVin nn.l 1 1 .1 ornoEln.. fJnlnM street and con-"""--"'-. . ua'v-" u muiiey rnmn uinr artn or r mao hnrn m i nn tlnuing along the alley through block lame and Bore thnt , coud t , 9.3 ennneetlnir with mnn-hole on theThn ronnrtu I hoard nhnut rtrnin'o IfM. Medford has established a public I jfarket street sewer. nev PH'a were so favorable that r market, and other cities are talking I .. thrnnh ,h. allT hock or-Procured this remedy and began Its of doing it. ,A1S0 throuSQ tne aIleT 10 diocihd, se pronl)t and thorough rellef fol. lueuuo ciosoms unnca .UB i0wed, and my back and kidneys were the alley in block 24 and connecting greatly strengthened. I am in a posi with man-hole on Market street sew-"on to recommend Doan's Kidney er in North Salem, Oregon. .ls, to a(ny,ne aff,itea I (Statement given February 6, 1906.) Also beginning In the North Cen- A Second Statement. tral portion of block 59; thence On November 15, 1909, Mr. Reed nthriv n man-hnie in Rninei ald: "I can confirm all I have ever street; thence through unnumbered I At Gresham 30,000 cubic yards of rock were lifted out of a quarry at one blast Sunday. Klamath county 35 mills this year against 27 Vi last year, but most of It goes into good roads. An Albany restaurant man blacked his wife's eye, spent a night in Jail, and then paid $50 fine. The W. G. Jenkins prune orchard, near Nyssa, rs JuBt been sold for $90,000, of $750 an acre. The Oregon campaign opens with registration January 2, and closes with election in November. Jay Bowerman has begun a suit against Devlin, receiver of the de funct Oregon Trust & Savings. ' If the supreme court upholds the Jackson county decision, Umatilla county will try for $500,000 road bonds. Leone Case Baer, an Oregonlan paragrapher, Is considered by many as the brightest newspaper person in that city. It may' Interest some of the editors to know that Klamath county has opened a fine, modern, up-to-date In firmary. The question of whether flowers can be legally paid for from the es tate of the deceased Is in the courts at Pendleton. The Medford Sun had a grand New Year's edition, and maintained for that city the reputation of being the pacemaker of Oregon. Chief of Police Shaw, of Oregon City, Increased lyes collected for 1911 to $1411.25, as against $350 by his predecessor for 1910. The Shaniko Star says: "Just keep your eye on that Roosevelt hoss. if he don't win it will be because he is scratched before post time." The Salem German Society made enough out of . their Thanksgiving concert to hold a nice Christmas fes tival for the children. It takes the German bovs to make both ends meet. May you have a prosperous and a pleasant year, and If you will let us attend to your Laundry, we will promise you prosperity and pleasure with your linen anyway. Let us have your Shirts, Collars, Cuffs, Fancy Vests and other things to "get up," and you will never have cause to re gret, you will never lose an article or have It damaged, never suffer de lay when you want your wash and never regret a Blngle dime you pav us for our work. We guarantee not to crack your collars. Salem Steam Laundry 136-166 S. Liberty Street Telephone Main 25 block south of block 59 crossing Mar ket street and continuing southerly to Belmont street In North Salem. aid about Doan's Kidney Pills. This emedy did me a world of good and consider It an excellent one for kid ey disorders." For sale by all dealers. Price 50 Also through the alley in block 2; ew "Vosoie agents for the United thence southerly crossing "E" street tates. and running through the alley in Remember the name Doan's and block 7 to "D" street, Boise's Second -ke no other- Addition; thence crossing "D" street' riles Cored ia Sit ! 14 Tn. and along the Westerly side of Cot- your druggst w, refund money Pazo Ointment falls to cure any tage street to a point 50 feet north of North Mill Creek. Also along the allev through block 3; thence southerly crossing "E" street to "D" street, BoIbb's Second Addition; thence southerly along Church street to a point 150 feet north of Nortk Mill creek. Also beginning at the man-hole on the Belmont street sewer, thence southerly along Broadway street to McClain street; thence southernly along McClain street for a distance of 500 feet. Also along the alley through block 6; thence crossing "E" street; thence through block 4 along the alley to Belmont street, Boise's Second Addi tion, as shown and designated and according to the maps, plans and specifications adopted for the same, and on file at the office of the city recorder, which said plans and spec ifications are hereby referred to for a more detailed description of said sewer, and hereby made a part of this notice, and that the entire cost of the same will be assessed upon the property directly benefited by the construction of said sewer. This notice is( published for ten (10) days by order of the common council of the city of Salem, Oregon, and the date of the first publication thereof is the 27th day of December 1911. CHAS. F. ELGIN, City Recorder 12-27-llt dly se of Itching, blind, bleeding or otrudlng piles In six to 14 days, cents. I Children Cry FOR FLETCHER'S Ab TORIA SALEM BANK & TRUST CO. GENERAL BAXKING AND TRUST BUSINESS With our assurance that we are able and willing to take care of it, wt ollcIt your Banking Business. Open an account with as, and we will rtend you every favor con. slstent with rood banklnar nrin. eiples. WB PAT Font PER CENT ON SAVINGS Libert, Strt, Jt off State J. L. AHL1RS, President, W. O. IA8T, Cashier, . I. BAST. Vlce-Pres. DR. L. B. STEEVE3, U H. ROBERTS, Directors. Gold Dust Flour ' ' Maie fcy the 8TD5IT rewig COJTPANY, Syiiey, regon. fer Family uge. Ask yowr rmer for tt Bran a Sherts always en hand. P. . W ALLACE, Agt. Full FnnfPn. r. I w vcut I Inteest WITHDRAWALS OB l, DEPOSITS MDE DrKHtHE FIRST fiT.v.',a OF A MONTH WILL DKJ " J -FULL mn. INTEREST FOR THE Capital Nahnal Bank r lj A, SAT ISGS B.RTXEST J. H. Aim, Pres. Cro Jos. H. Alb, Cashier ' 1 1 r v " " uJ '