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Page Twelve Professional Cards DR. L. 0. KIMZEY I Office nt White's Drug Store Residence 1508 Star Route St. Res. phone 36. Office phone 126 J. L. GILLELAND, M. D. Res. Tel. 62 Office Tel. '. Office on Alder Si Diseases of Women and Obstetrics Specialist DR. M. J. BEISTEL Physician and Surgeon Large X-Ray for Diagnosis Special treatments for eye, ear, nose and throat diseases —Glasses fitted H. F. NEWBROUGH, D. C. Doctor of Chiropractic 114-15 First National It.ink Bldg. Calls Answered Otfice phone 32 Res. phone 17.'14 From November 1. 1921 DR. LOIS M. FEAR Osteopathic Physician and Surgeon Office: Realty Bldg.* Phone 66 Residence: Roth Apts.; Phone 2561 D. C. Dow Neal E. Dow DOW & DOW Attorneys at Law Realty Bldg., over Corner Drug Store Titos. \ciii F. E. Sanger NEILL & SANGER Attorneys at Law First National Bank Bldg. DR. A. A. ROUNDS Dentist Office in Emerson Building Phone 63 DR. A. E. HUDSON Dentistry Dental X-Ray Equipment Office ,New First National B'k Bldg, '£ Phone 166 DR. FRED D. JOHNSTON Dentist Office in Emerson Building Phone 333 DR. ISABEL E. BUDILOW Dentist Suite No. 1, Emerson Bldg. Phones: Residence 1283; Office 377* W. H. STRAUB f2^m& Optical Specialist Of _Ll_*sV'__ Strictly Correct S_d__S___^ Glasses Guaranteed Via^f****-' Room 3, Emerson Building Phono 3681 DR. FREEMAN L. BALL Eye Specialist •*__J**_§rl§N-. G raduat^ McCormick dW\AlrCmam\^ Medical College, Cbi ***^Es____* ',:'""' '"•• for Eyea and JwsP**^ Nerves. PULLMAN SAVINGS AND LOAN ASSOCIATION To provide a systematic and abso lutely safe plan for the investment of savings, and to aid its members to acquire homes of their own Is the! object of the Pullman Savings and ; Lean Association. The Association - Is lv every sense a HOME institution. I Who It's For It Is for (tie Practical Man. who realising the uncertainties ol busi-l cess aud health, and of tbe folly of spending all his money as fas as; ha gets it, provides for an emer- ■ gsrey. It i«. for the Prudent Woman, who out of her earnings or allowance, de sires to put away a little money monthly, where it wll' be securely and profitably invested, and give her j the least trouble and where she can j gel it when needed. It is for the Young Man possessm** the manhood and determination to save something every month from his earnings as a reserve fund, to draw on when sick or out of a posi tion, for providing a home or for a start in business. It is for Boys and Girls, to help them to be economical and industri ous and to encourage them to ac -o.t*lre the habit ot savlug, provide a fund to educate them and to make them independent. It is for Soci.iß«s, Fraternal and other Organizations wishing to in vest their income for tha purpose ol creating a,reserve fund, or for build ing. It is for all Seeking * Home or who want to improve their property, or pay off a mortgage or to provide a fund tc any other worthy purpose. Call on or write M K. SNYDf.K -^^f'_Ml '"_■» FEDERAL TAXATION MERITS ATTENTION Edwin •'. Dutimieler, Instructor In Sociology and Economics, talks to Taxpayers of the County One of the principal addresses be fore the meeting of taxpayers of the county held last Saturday at Colfax was delivered by Edwin F. Dummeier, Instructor in sociology and economics at the State College. Mr. Dummeier said. in part: I "Federal taxation merits our at tention as much as state and local I taxation. Where the state is (pend ing millions, the federal government is spending billions. Most of this is to pay the expense of the war, so the matter of expenditure to that extent is beyond our control, bin the ques tion of how revenue is to be raised to pay these billions of dollars is a matter of most vital interest to every taxpayer. "At the present time, mostly be-1 cause of our constitution which was I adopted over a century ago, it Is possible for persons of enormous In comes running into millions to en tirely escape paying any income tax by investing in so-called 'tax exempt* securities. These 'tax exempt' securi ties Include all securities of state and local governments, and also federal farm loan bonds. High Income Rate* "Our federal government has plac ed very high Income tax rates on these large Incomes, under the old tax law running as high as 73 per cent, and under the new law recently passed as high as 50 per cent of the total Income. But because people who are supposed to pay these high 'rates can invest in these 'tax exempt' securities, they pay no income tax on the portion of their income from ! that source, whatever. "The only way to change this sit- i uation is by an amendment to the federal constitution. The only way to get such an amendment is for the people to. let their congressmen know that they want it. It is there fore a matter of education. "It is true that, the fact that these! .-■.' entities are tax exempt makes it possible tor them to be sold at a somewhat lower rate of interest than they would otherwise bear. In oth er words, farm loan bonds under the system now in vogue i in be floated a little more advantageously than if they were not tax exempt, but the advantage in the better market for these securities resulting from their being tax exempt does not begin to make up for the loss that Is Buffered by the federal government in thai 'the income from them is not tax able Libert) Honds and Farm Loans "To anyone who doubts this I would say it is only necessary to compare the price which liberty bond:., which are not tax exempt, are bringing on the market, with the market price of the exempt farm loan bonds There is certainly no gain sufficient to make up for the loss suffered by the federal govern ment being unable to colled any in come tax from income derived from these securities. 'Attention has been lied in this tax meeting to the m id of greater economy in the expenditure of our public moneys. That there are op portunities and that there is need for such economy, no one can well deny. However, it is impossible to, escape taxes. "It we are to have good schools and good roads we must have taxes. For myself, I can say that I have lived in sections of he country where people were so unwilling to tax themselves as to have very poor roads and very poor schools. I have also lived in parts of the country where people were sufficiently de sirous for good schools and good roads as to be willing to tax them selves reasonably in order to have them. And I can very positively say that with the equal resources the country which is willing to tax itself reasonably for the support of good school* and good -roads is the more prosperous. The increased intelli gence and productiveness resulting are worth the cost. Genera] Property Tax "Practically all tax money in the | past has been raised by the so-called general property tax. Presumably i this has been levied on all kinds of i property; real estate, stocks, niort- I gages, cash on deposit in banks, cook j stoves, cats aid dogs—at a uniform J rate. "As a matter of fact, practically [all this tax has fallen on real estate. | There nre reasons why this has been i true. One Is that the taxing of such | thing-- as stocks nnd bonds has I meant double taxation, because by I taxlnp* a farm and again taxing a mortgage loan which represents the money paid for the farm, we are tax ing thai farm twice as compared with another farm which has no mortgage on It. "Furthermore, stocks, bonds, bank deposits and similar types ot prop erty yield generally so small a re turn on the investment that if they I are taxod at the rate that Is neces sary at th*- present time on real es tate 111 order to support such schools ami roads as the public demand, the tax will often take almost the whole income from such property. Pullman Tax Kate "For Instance, the tax rate in Pullman now is <;.;' per cent. .Mom;, in, banks Invested 111 bonds often yields only about lour per cent or ,tive per cent. It such property, then j were assessed at its lull value and •jtaxed at such a rate, the owner I would have to pay more in taxes than j he got from his money he had saved. ii is plain that a system of taxa- I tion which would work like this I would encourage pople to extrava- I gant spending, and discourage sav j ing .ml thrift. Moreover, suppose a i person were taxed at this rate in Pullman, and not in another town, lie would evidently move to the town where he would not be taxed, would he not? Intangible Property Tax Fails ' "Thus there are at least three reas ons why efforts to tax intangible j property, like that referred to, at the same rates as real estate have tailed wherever the plan has been tried. Thes reasons are: First, such property can not bear as high a tax rate as can real estate "Second, such classes of property are easily concealed. "Third, such classes of property can change their places of residence. "Because of this failure of efforts | to tax intangible property at the same rates as real estate, practically the whole tax burden litis been borne by real estate. "Rut while intangible property can not bear as high a tax as real estate, ! there are many persons who have I real tax-paying ability in income who ; have no real estate, and they should | Contribute to the public welfare in | taxes. The logical and scientific way of having them do this is through an , income tax. Slate Income Tax 'More than 20 states in the United ! States now have a state income tax, ! but the state of Washington does not. Persons who have large Incomes from intangible property or other sources should not entirely escape taxation. What the state of Washington needs more than anything else in the tax ! line is an income tax. "Because tie- federal government ; levies an income tax, the state Income tax should not be too high. In the state of Wisconsin the maximum tax i on incomes is six per cent of the in- I come. In New York it is three per (Cent. However, please note that this ; is quite different than three per cent j or six tier cent of the property value |of a bank account, as such a tax would be taking practically the en tire income." 1 CALL SCHOOL DIRECTORS TO MEET FEBRUARY ■_.-> The county-wide meeting held at Colfax last Saturday recommended that each locality organize a tax | payers' association a' once and send : delegates to Colfax Saturday morn ing; February 25, for the purpose of j .organizing a permanent count] as i lation, It is now squarely up to the people : themselves to demonstrate their In j telligent Interest in tax reduction by [organizing locally and attacking the | problem all along the line, beginning iat home. In the interest of clear thinking we should think in terms of , expense reduction, rather than tax i reduction, licause tax reduction may , follow, but cannot precede expense i reduction. Adequate reduction in public ax penses—state, county, local road dis trict, school district and town—can iconic only as a result of intelligent (planning to that end. It is impossi i ble to accomplish anything in con nection with public matters without I organization. Uniformity in the salaries paid to < teachers in the public schools is de sirable from the standpoint id' the public and the taxpayer as well as i of the teacher. It will be impossible to obi .in uni formity until the school directors are organized: therefore, resuming upon the authority vested in me as . temporary president of the taxpay ers' association, I hereby designate Saturday, February 25. at 1 o'clock |p. m.. as he time and Colfax as the place for all school directors in Whit man county to meet and organize a ' permanent county association. E. \V. Wagner of Rosalia, who has been a consistent advocate of county .organization for school directors, is ; a member of the committee on per ; nianent organization of the. taxpay | ers* association and will gladly as sist the directors in perfecting their ■ organization. RALPH COMEGYS, Temporary President, Whitman County Taxpayers'. Association. Time. money and health are gained by having a garden, plan one for this year THE PULLMAN HERALD Unable- V_lfW!| "pX b,e Iml I J_r^-_rtTli-P\7l ifll l npoC e "cc 11 n\ InSIIIWJLJy^ onr re Everybody /# l^mJWl ttH-J- "" nST^S Kvenrbody lyP^Pafc 312 DEPARTMENT STORES PULLMAN, WASH. IT is not the amount of money you spend for what you buy that makes a store of real service to you, but it is the store that offers merchandise of real value for your dollars that gives you genuine service i* ______^ We are pleased to announce that we have secured the ser vices of Miss Beth Bolsinger as an acquisition to our already efficient sales force. Miss Bolsinger for nine years has been known in Pullman as an efficient and congenial saleslady and will prove a valuable addition to the J. C. Penney system Table 9 Jap Damask Stylish Spring Pon 72-inch ■* ST ° $1.19 to $169 89c per yard T"^ UTCSSCS CANTON CREPE LATEST AUTHORITATIVE MODELS $2.98 to $3.69 36-inch BURLAP There is an air of refinement to the new Dresses for Spring we now have on (lis- CREPE DE CHINE Brown and Ureen play which add materially to their win- . $149 to $1 69 19c per yard someness. The crisp rustling Taffetas 9 and charming, Canton Crepes are de servedly popular at it Gay $19.75 to $34.75 Muslin Cretonnes '',"' Spring models chiefly feature the BLEACHED <rt __ Fashionable new effects in neck lines, mi ■ 19c-63c sleeves, trimmings; and the combina- / !ls ,Is .°. ur. A 7 ,■ -i .-iii •* 1 itnind and is hichlv Handsome Cretonnes tions of-colors are particularly bewitch recommended. Yard in rich color* and nig, The styles are refreshingly differ- recommended, laid designs suggest at- "ilt- while the values are unmistakably 15 Cents tractive decoration of a kind that will quickly instill < bnfi- The exceilen'f q.utl . for the home; popu- donee. ity make this the lar widths. 3_—36- ALL LATE NEW YORK STYLES ' l'"' muslin on the' . inch. market at the price. '. THE LARGEST CHAIN DEPARTMENT . STORE ORGANIZATION IN THE WORLD ; ■ SEVER HUNDRED SEE ! SIZZLING SMOKER ! Event Staged by Legion and Guard , Brings Out Record Crowd —Box* Ing, Wrestling, Basketball on Program Seven hundred fans jammed the National Guard armory last Thurs day night tor the smoker staged < jointly by ..-. nard-Pi post, Amer lean Legion, and Company K. Na tional Guard. Seven wrestling bouts and two boxing bouts and a Guard- Legion basketball game comprised the athletic card. The event was free to the public. The basketball game was won by the Legion team, 23 to 13. Tie feature of Ihe wrestling bouts was the go between Coach Frank , Glahe, world's champion at; 115 pound and Miller, of Spokane. Neither was able to secure a fall in the I."J minutes alloted and Miller! won the applause of the fans by i working himself out of many dan gerous holds. Glahe was the ag gressor but his holds were broken almost as fast as they were secured. ! Miller's speed and agility being al revelation to Ihe local fans. Henry ■yon on a fall from Mo! Hargue after eight minutes of wrestling and R. Coi Ilium threw j Cowell in four minutes. Both bouts were at 125 pounds. In the . 35-pound class I). lien ' won a decision over Ft. Leary after 10 minutes of wrestling and Kernan escured a fall from Kirk in three j miuutes. W. Rashke won a decision j over Angel! at 145 pounds and Jim; Baker secured a fall from Don Ba ker after four minutes at 158 pounds. la* Ick (W .S. C.'i won a pop ular decision over David (GUard i in a fast three-round boxing bout at 120 pounds and Burnham (Guard) and Varratd (W. S. C.) boxed to a draw at 125 pounds. i IV W. Thorpe refereed all the box ing and wrestling bouts and Coach Glahe called holds in several of the ; wrestling bouts. Cecil Gholson entertained the :rowd with Jigs and impersonations md "Paddy" /.ink gave a clever ex libition of dumb bell swinging. Mu sic was furnished by the S. A. E. fraternity orchestra. During the program the sponsor organizations passed apples through he crowd and in many other ways ninistered lo the comforts and pleas are of their guests. It was a 100 per cent successful event and the members of the two organizations ire to be congratulated on the spirit, which prom,- the gratis smoker and the enthusiasm and co-opera tion which made it a complete suc cess. CHANGES RECOMMENDED IN WHEAT GRADES in response to a federal order that present grain standards used in the northwest be revised to conform with he federal stem of grading, a meet ing was held last week at Olympia With Director E. L. 1-Yrnch. of the li partment of agriculture, attended , by 15 wheat growers and experts from all parts of the slate which adopted a ( set of recommendations that will 'be submitted to the federal grain supervision board at Portland Cor acceptance. The government Issued an order rcently that all the Northwest states mtinue the Portland chamber of commerce type samples which con flict with the federal grain stand ards before July, 1922 The Olympia conference was the fourth of a series that has been conducted in other parts of the state to reach a satis factory scale. Similar conferences ire in process in Oregon and Idaho. Millers, exporters, growers and grain supervisors have been called to make the inquiry. The principal speakers at the Olympia session were G.I. Levy, -rain expert of the North. Wheat Growers elation of Port land, and Walter I. Robinson, sales manager for the same organization. The findings that will be submitted to the Portland federal supervisor is adopted were: . 1.. Request that the tolerance of white wheat be increased to five per cent for No. 1, and 10 per cent for So. 2. ; 2. Request that differentials sug gested in the present grades 3, I and' 5 be adopted with reference to mols- j, Friday, February IT, log. lure damaged kernels, heat damage, and foreign material damage. ::. Request that white club wheat and common white be consolidated to make four sub-classifications (fourth Bub-class for export wheats). -1. Recommended that a test weight of 58 pounds be adopted for No. I Instead of 60 pounds for the consolidated classes common white and white club. 5. Recommended that allowance be made that moisture content for No. I wheat be reduced to 12 per cent. 0. Recommended that the public service commission be asked to pro cure from i he milling interests proof that they are justified In taxing what ever charges they are making for smutting at this time. CAUTION TO SIGNERS OF INITIATIVE PETITIOJ* Secretary of State J. Grant Minkle has asked all prosecuting attorneys to warn the public that those per sons bo sign Initiative petitions without being registered voters or who sign more than once are liable to prosecution. The law compels the secretary of state to supply prosecuting attorneys with the names of such people and county (**■ ficials, are directed to proceed against them. The warning of Secretary Hinkle is given to avoid unnecessary state and count* expense as well as to protect, innocent, though i norant, signers. After last spring's refer endum petition were checked more than 10.000 names of illegal signers .hid to be compiled and sent to pros ecuting attorneys. It; cost about $0000 to check and reject these un lawful names and several hundred dollars more to tell county authori ties about them. PRESS MEETING AT X A LAMA Last Friday Dr. F. F. Nalder of the extension division of the State College gave the principal address »' the gathering of the Western Wash ington Press association at Kahuna; where the chamber of commerce act ed as host to the guests from up itM, down the coast. ■ *' It's too wet to do the spring 0*" ing. but it's Just right to test that seed you are going to plant. 1