Ov ? Proposed Constitutional Amendments ■% 1y and Measures iKcu&arr iiw a m (W ith Arguments) f ;- a A ction To Be Submitted to the Voters of Oregon at the General Election Tuesday, November 7, 1922 Published by Authority C O M P IL E D BY SAM A. KOZER SECRETARY O F STATE Index on Page 45 LAW AUTHORIZING THIS PUBLICATION (Section 4103, Oregon Laws) MEASURES AND ARGUMENTS TO BE PRINTED AND DISTRIBUTED Not later than the ninetieth day before state shall cause one copy of each of sale any regular general election * * * at arguments to be bound in the pamphle1 which any proposed law, part of an act or copy of the measures to be submitted as amendment to the constitution is to be herein provided, and all such measures am submitted to the people, the secretary of arguments to be submitted at one electioi state shall cause to be printed in pamphlet shall be bound together in a single pam form a true copy of the title and text of phlet. All the printing shall be done b; each measure to be submitted, with the the state, and the pages of said pamphle: number and form in which the ballot title shall be numbered consecutively from on thereof will be printed on the official bal­ to the end. The pages of said pamphlet lot. The person, committee or duly organ­ shall be six by nine inches in size and the ized officers of any organization filing any printed matter therein shall be set in six petition for the initiative, but no other point Roman-faced solid type on not to person or organization, shall have the exceed seven-point body, in two columns right to file with the secretary of state of thirteen ems in width each to the page for printing and distribution any argument with six-point dividing rule and with ap­ advocating such measure; said argument propriate heads and printed on a good shall be filed not later than the one hun­ quality of book paper twenty-five by dred and fifteenth day before the regular thirty-eight inches weighing not more than election at which the measure is to be fifty pounds to the ream. The title page voted upon. Any person, committee of of every measure bound in said pamphlet, organization may file with the secretary shall show its ballot title and ballot num­ of state, for printing and distribution, any ber. The title page of each argument shall arguments they may desire, opposing any show the measure or measures it favors measure, not later than the one hundred or opposes and by what persons or organ­ and fifth day immediately preceding such ization it is issued. * * * Not later election. Arguments advocating or oppos­ than the fifty-fifth day before the regular ing any measure referred to the people by general election at which such measures the legislative assembly, or by referen­ are to be voted upon the secretary of state dum petition, at a regular general election, shall transmit by mail, with postage fully shall be governed by the same rules as to prepaid, to every voter in the state whose time, but may be filed with the secretary address he may have, one copy of such of state by any person, committee or or­ pamphlet. ganization. * * * The secretary of N O T E . — F o r the convenience o f the voters, a list o f the official ballot titles and numbers o f the Proposed Constit' tional Am endm ents and Measures is printed on pages 46, of this pamphlet. This list is intended for their use, if desire in preparing marked lists in advance in order to aid them in 11 final m arking of their ballots at the polls. Sa l e m , O r e g o n : St a t e P r i n t i n g D e p a r t m e n t 1922 Constitutional Amendments and Measures to Be Submitted to the Voters of Oregon, General Election, November 7, 1922 3 (On Official Ballot, Nos. 300 and 301) AN AMENDMENT To the constitution of the state of Oregon, to be submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to be held November 7, 1922, to amend section 10 of article X I thereof; proposed by the special session of the thirty-first legislative assem­ bly. under senate joint resolution No, 1, filed in the office of the secretary of state December 24, 1921. The following is the form and number in which the proposed amendment will be printed on the official ballot : Constitutional Amendment— Referred to the People by the Legislative Assembly Submitted by the Legislature—AMENDMENT PERMITTING LINN COUNTY TAX LEVY TO PAY OUTSTANDING WARRANTS— Purpose: To amend section 10 of article X I of the constitution of the state of Oregon so as tp require the annual levy o f a tax of two mills on the dollar on all taxable property of Linn county, Oregon, until all warrants of said county outstand- % ing December 31, 1921, are paid with legal interest and permitting such levy to be made in excess of the limitations fixed by said section 10 of article X i. 300 Yes Vote YES or NO 301 No SENATE JOINT RESOLUTION NO. 1 required by the election laws at a general Be It Resolved by the Senate and House election, said ballots to specify the amount of Representatives of the State of Oregon: of bonds to be issued, the length of time That section 10 of article X I of the c©n- they shall run and the maximum rate of stitution of the state of Oregon be, and interest they shall bear, and said election the same is hereby, amended to read as shall be conducted by the regularly ap­ pointed election officials and in accordance follow s: a r t i c l e XI with the general election laws except as Section 10. No county shall create any herein otherwise provided; provided fur­ debt or liabilities which shall singly or in ther, that said bonds when so authorized the aggregate, with previous debts or lia­ may be sold by the county court for the bilities, exceed the sum of $5,000, except best price obtainable and, subject to the to suppress insurrection or repel invasion limitations hereinabove set forth, shall be or to build or maintain permanent roads in such form as the county court may within the county; and debts for perma­ prescribe; provided further, that the nent roads shall be incurred only on ap­ county court shall each year, after the proval of a majority of those voting on issuance of such bonds, levy a special tax the question, and shall not either singly in such an amount as may be necessary or in the aggregate, with previous debts to pay the interest on said bonds and to and liabilities incurred for that purpose, retire the principal thereof at maturity, exceed 6 per cent of the assessed valua­ such tax to be in addition to all other tion of all property in the county ; provided, taxes provided by law. however, that either Crook or Curry Provided further, the county court of county, or both, may issue warrants drawn Linn county, Oregon, shall annually levy on its treasurer to evidence debts and lia­ a tax equal to 2 mills on the dollar of bilities imposed on it by law and which taxable property of said county for the the county is powerless to prevent and purpose of paying all warrants of said may issue bonds in an amount not to ex­ county outstanding December 31, 1921, ceed 2 per cent of the assessed valuation with interest, at the legal rate from the of all the property in the county to fund its dates thereof to the date of payment, warrants so issued whenever such bonds which tax shall be levied and collected as shall be authorized by a majority of the le­ other taxes, kept in a separate fund and gal voters of the county voting on the ques­ applied only to the payment of said war­ tion at any general election or a special elec­ rants and accrued interest thereon, same tion called and held for such purpose; pro­ to be paid in numerical order until all vided, further, that the county court may said warrants and accrued interest shall order a special election for said purpose have been paid. When all said warrants and shall cause printed notices thereof, and accrued interest shall have been paid, signed by the county clerk, to be posted the power hereby conferred shall cease. at least twenty days before the date of Said tax may be in addition to and in the election, in like manner as notices of excess of the limitations fixed by section a general election are now posted, which 11, article X I of the constitution of the notices shall particularly specify the state of Oregon. amount of bonds proposed to be issued, the Resolved, That said proposed amend­ length of time they shall run, which shall ment be submitted to the people for their not exceed twenty years, and the maximum approval or rejection at the next election rate of interest they shall bear, which held throughout the state of Oregon, be shall not exceed the legal rate, and said the same general or specially called in court shall have printed for use at such the year 1922. election the same number of ballots, both Piled in the office of the secretary of official and sample ballots, as would be state December 24, 1921. (See note on page 5 of this pamphlet.) 4 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Nos. 302 and 303) AN AMENDMENT To the constitution of the state of Oregon, to be submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to be held November 7, 1922, to amend section 10 of article X I thereof; proposed by the special session of the thirty-first legislative assem­ bly, under senate joint resolution No. 5, filed in the office of the secretary of state December 24, 1921. The following is the form and number in which the proposed amendment will be printed on the official ballot: Constitutional Amendment— Referred to the People by the Legislative Assembly Submitted by the Legislature— AMENDMENT PERMITTING LINN AND BEN­ TON COUNTIES TO PAY OUTSTANDING WARRANTS—Purpose: To amend section 10 of article X I of the constitution of the state of Oregon, so as to require the annual levy of a tax of two mills on the dollar on all taxable property of Linn county, Oregon, until such time as all warrants of said county outstanding December 31, 1921, are paid with legal interest and to permit an issue of bonds by Benton county when authorized by a majority vote of the people of said county voting thereon, in the amount of said county’s w-arrants outstanding December 31, 1921, for the payment of which no funds were then available. 302 Yes Vote YES or NO 303 No SENATE JOINT RESOLUTION NO. 5 issue bonds in an amount not to exceed 2 per cent of the assessed valuation of Introduced by senate resolution com­ all the property in the county to fund its mittee as a substitute for senate joint warrants so issued whenever such bonds resolution No. 1 and house joint resolution shall be authorized by a majority of the No. 5. legal voters of the county voting on the question at any general election or a Be It Resolved by the Senate and House special election called and held for such of Representatives of the State of Oregon: purpose; provided, further, that the county That section 10 of article XI of the con­ court may order a special election for said stitution of the state of Oregon be, and the purpose and shall cause printed notices same is hereby, amended to read as fol­ thereof, signed by the county clerk, to lows : be posted at least twenty days before the date of the election, in like manner as A r t ic l e XI notices of a general election arev now posted, which notices shall particularly Section 10. No county shall create any specify the amount of bonds proposed to debt or liabilities which shall singly or in be issued, the length of time they shall the aggregate, with previous debts or lia­ run, which shall not exceed twenty years, bilities, exceed the sum of $5,000, except and the maximum rate of interest they to suppress insurrection or repel invasion shall bear, which shall not exceed the legal or to build or maintain permanent roads rate, and said court shall have printed within the county; and debts for perma­ for use at such election the same number nent roads shall be incurred only on ap­ of ballots, both official and sample bal­ proval of a majority of those voting on the lots, as would be required by the election question, and shall not either singly or in laws at a general election, said ballots to the aggregate, with previous debts and specify the amount of bonds to be issued, liabilities incurred for that purpose, ex­ the length of time they shall run and the ceed 6 per cent of the assessed valuation maximum rate of interest they shall bear, of all property in the county; provided, and said election shall be conducted by however, that either Crook or Curry the regularly appointed election officials county, or both, may issue warrants drawn and in accordance with the general election on its treasurer to evidence debts and lia­ laws except as herein otherwise provided; bilities imposed on it by law and which provided further, that said bonds when the county is powerless to prevent and may so authorized may be sold by the eounty to the Voters of Oregon, General Election, November 7, 1922 5 court for the best price obtainable and, unpaid expenses of said county from the subject to the limitations hereinabove set proceeds of such bonds. forth, shall be in such form as the county court may prescribe; provided further, Such election shall be called and held that the county court shall each year, and such bonds shall be issued and sold in after the issuance of such bonds, levy a the same manner and according to the special tax in such an amount as may same procedure as provided in this section be necessary to pay the interest on said for holding of elections and the issuance bonds and to retire the principal thereof and sale of bonds by Crook and Curry at maturity, such tax to be in addition to counties. all other taxes provided by la w ; provided Resolved, That said proposed amend­ further, the county court of Linn county, ment be submitted to the people for their Oregon, shall annually levy a tax equal approval or rejection at the next election to 2 mills on the dollar of taxable property held throughout the state of Oregon, be the of said county for the purpose of paying same general or specially called in the all warrants of said county outstanding year 1922 ; and be it further December 31, 1921, with interest at the legal rate from the dates thereof to the Resolved, That the secretary of state be, date of payment, which tax shall be levied and he is hereby, authorized to set aside and collected as other taxes, kept in a two pages in the official pamphlet in which separate fund and applied only to the pay­ arguments for and against measures are ment of said warrants and accrued inter­ submitted to the people, for arguments est thereon, same to be paid in numerical in favor of the foregoing amendment; and order until all said warrants and accrued be it further interest shall have been paid. When all Resolved, That the county courts of Ben­ said warrants and accrued interest shall ton county and Linn county, acting jointly, have been paid, the power hereby conferred shall appoint a committee of four mem­ shall cease. Said tax may be in addition bers, two members of which shall be from to and in excess of the limitations fixed each of said counties, to prepare .arguments bv section 11, article xi, of the constitu­ in favor of the foregoing resolution, which tion of the state of Oregon : provided fur­ arguments shall be transmitted to the sec­ ther, that Benton county, upon the major­ retary of state to be printed in the official ity vote of the people thereof, voting pamphlet, as aforesaid. thereon, may issue bonds not to exceed an Piled in the office of the secretary of amount equal to the amount of the warrants state December 24, 1921. of said county outstanding on December 31, 1921, for the payment of which no funds were then available and pay the For affirmative argument see pages 6, 7. 1 [NOTE.— While the subject matter of Senate Joint Resolution No. 1, Official Ballot Nos. 300 and 301 (page 3 ), is also included in Senate Joint Resolution No. ft. Official Ballot Nos. 302 and 303 (pages 4 and 51. the secretary of state is repaired by law to include both resolutions in this pamphlet for the reason that, each was regularly passed by the legislative assembly and filed in the office of the secretary of state as an independent enactment, notwithstanding the fact that Senate Joint Uesolut'on No. •"> was obviously intended to he n substitute for Senate Joint Resolution No. I. An affirmative vote on Ballot Nos. 300 and 301 will be jo favor of granting the relief provided for in Senate Joint ResolnMun. No. 1. to ! inn county only. An affirmative vote on Ballot Nos. 3pv and 3o3 will be in favor of extending the desired relief to both l.inn and Benton counties.— SAM A. KOZER. Secretary of State.] 6 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Nos. 302 and 303) ARGUMENT (Affirmative) Submitted by committees appointed by the county courts of Linn and Benton counties, in behalf of the Amendment Permitting Linn and Benton Counties to Pay Outstanding Warrants. This is a measure designed to authorize Up to and including December 31, 1917, Linn county to levy an annual 2 mill tax Benton county was practically on a cash for a sufficient length of time to raise basis, having warrants outstanding amount­ sufficient money to pay its warrants out­ ing to only $1,422.92. During the year standing December 31, 1921. The present 1918 the affairs of the county were so budget requires all the money that the managed that on December 31, 1919, the county can legally raise by a tax levy county was still on a cash basis, excepting under the limitations of the state consti­ warrants outstanding at the close of the tution. When the era of good roads began year amounting to $4,215.32. The affairs Linn county had a depleted treasury and of the county up to that time had been found it necessary to issue warrants to managed under the discretion of the county take advantage of the state’s offer to court. The county court had established a pave sections of its highways and repair budget and managed to keep nearly within many much used roads. There was a gen­ the amount set apart in the budget. About eral sentiment that the county should keep that time, following suggestions of the peo­ abreast of the times and provide passable ple, it was thought proper to not rely upon roads for its citizens and visitors. When the wisdom and conservative management the time came to levy a tax to pay for of the county court, but it was thought these improvements it was found that a necessary to appoint a citizens’ committee sufficient levy could not legally be made to guard the actions of the county court because of the aforesaid constitutional in setting apart the amounts in the differ­ limitation. This left warrants outstanding ent funds to supply the needs of the which the county was morally bound to county government. One of the leading pay but with no legal way to pay them. ideas in appointing this committee was to It is now asked of the voters of the state assist the county court in cutting down that they grant the county the authority the expenditures of the pending year. In to make this additional 2 mill levy so this way the budget in some small partic­ that the honor of the county can be main­ ulars was cut down from the amounts the tained. This authority will end when the judgment of the county court had thought above outstanding warrants are fully paid, necdssary. Many of these sums which and does not give the county any authority were cut down at the suggestion of the to exceed the constitutional limitation in citizens’ committee were matters which the future. It is right and just that the were provided by law, compelling the holders of these warrants who have re­ county to pay for, the expense of which ceived them in payment for materials fur­ had to be incurred as directed by law, nished and labor performed in good faith whether the county court or the citizens’ should have provision made for their pay­ committee desired it to be done or not. ment. Linn county does not desire to have After the budget was formed, and re­ its warrants at large without provision for duced by the citizens’ committee composed their payment, and this committee, ap­ of citizens of the county, thereafter people pointed by the county court, asks that the from different sections of the county came voters of the state act favorably upon this and insisted that the county court author­ amendment so that Linn county may main­ ize expenditures for items which were not tain its credit on a par with the other provided for in the budget. counties of the state. During the year 1919 there began a SAM’L M. GARLAND, continued and more insistent attitude of FRANK J. MILLER, the people demanding better roads, more bridges and better road work. The road Members of Committee for Linn County. work had been placed under the super­ vision of the state road commission, which demanded better bridges, more expensive The legislature, at the special session road work in many particulars, the cost thereof in December, 1921, passed a joint of which, no doubt, could have been re­ resolution of both houses to amend the duced had the county court been permitted constitution of the state to authorize Ben­ to exercise their discretion, so that during ton county, upon the majority vote of the the year 1919 the extra demand for roads, people voting thereon, to issue bonds not bridges and other incidentals, caused the to exceed an amount equal to the amount county court to issue $117,464.74 in war­ of the warrants of said county outstanding rants upon the general fund, which, added on December 31, 1921, for the payment of to the few warrants, which had been car­ which no funds were then available, and ried over from the two previous years pay the unpaid expense of said county amounted to $121,680.06. The budget how­ from the proceeds of such bonds. ever, had been so reduced that the countv to the Voters of Oregon, General Election, November 7, 1922 7 was only able to redeem $55,089.92, leav­ fund than there were redeemed, leaving ing the expenditures above the budget a a balance of warrants outstanding shortage with unpaid warrants outstand­ against the road fund on December 31, ing of $66,590.14. 1921, of $68,644.79, making a total of out­ During the year 1920 the county court standing warrants of the county on De­ gained $2,897.07. During the year 1921, cember 31, 1921, against the general fund, for the same reasons as caused the county $71,221.12 ; against the road fund, $68,- to go behind in 1919, for added expense on 644.79 ; total, $139,865.91. roads, bridges, special elections, the county It will be observed by analyzing these court was caused to issue $10,743.37 more figures that the deficit has been occa­ warrants during the year than the budget sioned by an anxiety of the citizens’ com­ permitted them to redeem. mittee to reduce the budget and citizens During the year 1921 the county court generally to make better roads, more was able to gain $28,192.38 in redeeming bridges and to incur expenses for activi­ more warrants than were issued during the ties demanded by the .people generally, not year, leaving an indebtedness of outstand­ provided for in the budget. ing warrants on December 31, 1921, of The taxpayers have had the benefit of $70,221.12 against the general fund of the these expenditures and they must be paid county for. Outstanding warrants are costing the During the same time as stated above, county interest at the rate of 6 per cent commencing with December 31, 1917, the per annum, and if left to stand under a county road fund had outstanding war­ warrant indebtedness at an early date rants unpaid of $6,815.13. At the close of taxes must be levied to pay them. the year, on December 31, 1919, there It will be a great saving to the taxpay­ were unpaid road warrants amounting to ers to issue bonds instead, on long time, $4,973.71. Occasioned by a short budget, to take up the warrants, as the bonds an urgent demand for better bridges, will sell on about a 5 per cent basis, and more road work and other items not give the taxpayers a much longer time to provided for in the budget, the county pay off the bonds by a yearly graduated court was demanded by citizens of the small rate of taxation. county to incur more expenses so that in the year 1920 there were $30,411.32 more warrants issued against the road M. S. WOODCOCK, fund than there were redeemed and for J. F. YATES, like reason in 1921 there were $33,259.76 more warrants issued against the road Members of Committee for Benton County. £ 8 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Nos. 304 and 305) AN AMENDMENT To the constitution of (lie state of Oregon, to he submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to be held November 7, 1922, to amend section 1 of article IX thereof; proposed by initiative petition filed in the office of the secretary of state of the state of Oregon April 24, 1922. The following is the form and number in which the proposed amendment will be printed on the official ballot: Constitutional Amendment— Proposed by Initiative Petition Initiated by The Oregon Single Tax League: Arthur Brock, President, 666 Harold Avenue, Portland, Oregon; Alfred D. Cridge, Vice-President, 954 East 22nd Street North, Portland, Oregon; Christina H. Mock, Secretary, 316 Stock Exchange Building, Portland, Oregon (residence address, Umatilla, Oregon) ; and J. R. Hermann, Manager, 316 Stock Exchange Building, Portland, Oregon—SINGLE TAX AMENDMENT—Purpose: To amend section 1 of article IX of the constitution of the state of Oregon to read as follows: From July 1, 1923, to and including July 1, 1927, all Revenue for maintenance of state, county, municipal and district government shall be raised by a tax on land irrespective of improvements therein or thereon, and thereafter the full rental value of land, irrespective of improvements, shall be taken in lieu of all other taxes for the maintenance of government, and for such other purposes as the people may direct. 304 Yes Vote YES or NO 305 No PROPOSED CONSTITUTIONAL AMENDMENT Section 1 of article IX of the constitu­ tion of the state of Oregon shall be, and hereby is, amended to read as follow s: Section 1. Prom July 1, 1923, to and until Jills- t, 1927, all revenues necessary for the maintenance of state, county, municipal and district government shall be raised by a tax on the value of land, irrespective of improvements in or on it, and thereafter the full rental value of land, irrespective of improvements, shall be taken in lieu o f all other taxes for the maintenance o f government, and for such other purposes as the people may direct. All provisions of the constitution and laws of Oregon in conflict with this section are hereby ab­ rogated and repealed in so far as they conflict herewith, and this section is self- executing. For affirmative argument see pages 9,10. to the Voters of Oregon, General Election, November 7, 1922 9 (On Official Ballot, Nos. 304 and 305) ARGUMENT (Affirmative) Submitted by tlie Oregon Single Tax League, in behalf of the Single Tax Amendment. The Oregon Single Tax League reaf­ a privilege granted by the state or nation, firms its argument presented two years and true economic democracy demands ago. that no such privilege be granted to any citizen without proper payment of the na­ The negative argument presented in the tion. It must be remembered that title 1920 voters’ pamphlet by the State deeds are nothing more than perpetual Chamber of Commerce misled the voters leases from the state, subject to an annual by the following statement: “It is rea­ charge (tax). sonable to expect that much land would be given up by its present owners were The amount of this rent can not be ar­ its rental value all taken each year by bitrarily imposed, for supply and demand the government. It is unreasonable to regulate it. The assessor must be gov­ expect that those who acquired it with­ erned by the same principle as he now is, out purchase price would be better able namely, the demand for the location. to improve the land so as to pay its full rental value each year in taxes. Our danger is not that the citizens will Therein lies the weakness of the single become tenants of the state, for that is tax theory, aside from its immorality in what the state is organized for. Every repudiating governmental guarantees as freeholder is a tenant of the state now. That to private property in land by extract­ is what distinguishes our democracy from ing all the value from private ownership.” monarchy or feudalism. The purpose of the state is that all of its citizens may be­ The Oregon Single Tax League agrees come freeholders, but the function of the that much land held by speculators would state has been usurped by an irresponsible be given up to those who would put it to power that collects rent by the power of use. This is an incidence of taxation the state and renders no equivalent for which is now taking place to some extent such rent. This makes serfs of our citizens under our present system, but one of the to this irresponsible landlord who toils chief reasons why abandoned land is now not, neither does he spin. He may be an not improved is because the taxing power alien enemy to whom we ship the rent of confiscates part of the improvements each the community and who in time of war year. In many instances not only is the may fire it back at us in poison gas or economic rent taken but interest on im­ shells. provements as well. Still the producer usually struggles on unless the burden be­ We maintain that the state is organized comes too heavy when he joins the ranks for a free citizenship. Oregon is capable of those who beg or steal, filling the coun­ of supporting forty millions of people, but try with tramps. her citizens are seemingly as crowded as if all the state were utilized. The only This state was improved by men who reason for this is because of our false got the land free when there was little economic policy which the single tax would cooperative industry to help them. How remedy at once. This is not a mere theory. much greater would be their success if It has been sufficiently tried to prove it they now got the land free with all the to be true. cooperative improvements of modern civilization at their command with the The chamber of commerce stated: “ Pos­ taxes on their labor removed besides. sessors of unimproved property would not dare place costly improvements on it, as A large and increasing part of Portland it would be mere speculation as to whether and other cities is built upon land, rented, they would be able to retain permanent not from the state, but from the landlords possession.” who collect their rent, returning no service to the state. Many of these rent collectors There is nothing in this measure that live in other countries. in any way disturbs the present guarantee of title to land. It may be transferred or As to the moral issue, Justice Miller of bequeathed, together with its improve­ the United States supreme court (1887) ments, just as it is done today. Should stated: “The reserved right of the people you now not pay ybur taxes you would to the rental value of land must be con­ lose your property. There is no other strued as a condition to every deed.” guarantee that government can give. This security would be the same un­ Blackstone teaches as a fundamental of der the single tax as it now is with this the common law that the holding of title advantage; the economic situation would to land—including mineral, forest and be so improved under the single tax that water— and the appropriation of the in­ the holder of title to land that is used crease in value due to the community is could pay the nominal tax on the location not a right inherent in the individual, but instead of being forced to give his prop­ 10 Constitutional Amendments and Measures to Be Submitted erty to the state, as in many cases he is more easily available by industry, since forced to do now. it makes it more difficult for owners of They further state: “ The measure is a valuable land which they themselves do delusion and a snare as it accomplishes not care to use to hold idle for a larger no good for the homeless and landless future price. whom it is intended to benefit.” Strange (c) The taxation of the processes and that the privileged interests represented products of labor on the one hand and the by the chamber of commerce suddenly insufficient taxation of land values on the should be so solicitous for our homeless other produce an unjust distribution of and landless citizens. Why have we now wealth which is building up in the hands the helpless and landless under a policy of a few fortunes more monstrous than controlled by the chamber of commerce the world has ever before seen, while the and its allied interests? masses of our people are steadily becoming relatively poorer. Indeed, it is intended to benefit the land­ less and homeless. But the greatest bless­ This same unjust distribution of wealth ing will fall upon those who take advan­ develops on the one hand a class idle and tage of the poor and helpless, for the sin­ wasteful because they are too rich, and on gle tax will free both master and serf the other hand a class idle and wasteful as did the abolition of slavery. because they are too poor. The chamber of commerce asks: “ Shall (d) The taxes we would abolish fall we deprive all the people of Oregon of the most heavily on the poorer agricultural hope of some day becoming owners of districts and tend to drive population and homes?” The Oregon Single Tax League wealth from them to the great cities. The answers that the privileged interests back tax we would increase would destroy that of this statement have now deprived the monopoly of land which is the great cause majority of our people of hope and land of that distribution of population which is and home. Upon them rests the responsi­ crowding the people too closely together ble of the iniquity that is destroying in some places and scattering them too far our civilization. apart in other places. Some of the advantages we may expect Citizens of Oregon, act now ! Privately from the single tax are as follow s: owned land empires ate out the heart of 1. It would dispense with a whole army Rome ; the collapse of Russian civilization of tax gatherers and other officials which was caused by private land empires in the present taxes require, and place in the names of dukes and lords ; all kings arid treasury a much larger proportion of what despots founded their empires on a form is taken from the people, while by making of feudal landlordism. Democracy is the government simpler and cheaper it would opposite of this. tend to make it purer. It would get rid Ninety per cent of land values of Ore­ of taxes which necessarily provoke fraud, gon are in the hands of a number of indi­ perjury, bribery and corruption, which viduals equal to 3 per cent of her popula­ lead men into temptation, and which tax tion, and a large part of this is owned by what the state can least afford to spare— syndicates and individuals living out of honesty and conscience. Since land lies America. Still another large part is owned out of doors and can not be removed, and by Americans living in other states, some its value is the most readily ascertained of whom obtained fake titlgs in early days. of all values, the tax to which we would We are taxed to death to maintain the resort can be collected with the minimum state and starved to death by the monop­ of cost and the least strain on public oly of our own land. It is time to stop it morals. all and stop it forever. We must stop it 2. It would enormously increase the pro­ if civilization is to live. duction of wealth— The single tax protects the industrial pio­ (a) By the removal of the burdens that neer who blazed the wilderness to lay the now weigh upon industry and thrift. If foundation of a republican commonwealth, we tax houses, there will be fewer and and whose bravery was imposed upon by poorer houses ; if we tax machinery, there land sharks who took advantage of ill- will be less machinery; if we tax trade, formed land laws. There is no other rem­ there will be less trade; if we tax capi­ edy for this but the single tax. All other tal, there will be less capital; if we tax attempts have proved a failure. It is the savings, there will be less savings. All the only constructive program for the liberty taxes, therefore, that we would abolish are of the world. those that repress industry and lessen Wealth. But if we tax land values, there OREGON SINGLE TAX LEAGUE, will be no less land. By J. R. HERMANN, Manager, (b) On the contrary, the taxation of 3 I6 Stock Exchange Building, land values has the effect of making land Portland, Oregon. to the Voters of Oregon, General Election, November 7, 1922 11 (On Official Ballot, Nos. 306 and 307) AN AMENDMENT To the constitution of the state of Oregon, to he submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to he held November 7, 1922, to amend article XV thereof by adding thereto an additional section to he designated as section 9 of said article X V ; proposed by initiative petition filed in the office of the secretary of state of the state of Oregon June 22, 1922. The following is the form and number in which the proposed amendment will be printed on the official ballot: Constitutional Amendment—Proposed by Initiative Petition Initiated by G. G. Green, West Linn, Oregon—SALMON FISHING AND PROPA­ GATION AMENDMENT—Purpose: Making unlawful the use of seines, traps and fishing wheels for catching salmon in any waters of the state or over which it has concurrent jurisdiction; requiring fifty per cent of salmon spawn to be planted in the river from which it is taken not less than twenty miles from its mouth, except where a dam or falls is within such distance, then as near as practical to such dam or fa lls ; and providing a penalty from $100 to $1,000, or imprisonment in the county jail from sixty days to one year, or both such fine and imprisonment. 306 Yes Vote YES or NO 307 No PROPOSED CONSTITUTIONAL it is taken ; said spawn to be planted not AMENDMENT less than twenty miles from the mouth of said river, except where there is a dam Be It Enacted by the People of the State or falls a less distance, when said ’spawn of Oregon: shall be planted as near as practical to said dam or falls. Article XV of the constitution of the state of Oregon shall be, and hereby is, Any person or corporation violating any amended by adding a new section to said of the provisipns of this section, shall be article XV, said section to be designated punished by a fine of not less than one as section 9 of article XV of the constitu­ hundred dollars, nor more than one thou­ tion of the state of Oregon. Said section 9 sand dollars, or by imprisonment in a to read as follow s: county jail not less than sixty days, nor more than one year, or by both such fine Section 9. That, from and after the first and imprisonment, upon conviction for day of January, A. D. 1923, it shall be each particular violation. unlawful for any person or persons, cor­ poration or corporations to fish for salmon This section shall be self-executing. All in the waters of the state of Oregon, or in acts and parts of acts in conflict with this the waters, over which the state of Ore­ section are hereby repealed in so far as gon has concurrent jurisdiction, by means they conflict herewith. of seines, traps or fish wheels. Fifty per cent of the salmon spawn shall be planted in the river from which For negative argument see page 12. 12 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Noq. 306 and 307) ARGUMENT (Negative) \ Submitted by Carl D. Shoemaker, Master Fish Warden of Oregon, opposing the Salmon Fishing and Propagation Amendment This constitutional amendment has a the experimental work in artificial prop­ dual purpose. 1 It would regulate, agation conducted during the last thirty through the constitution, the operation years, and which has now been brought of our fish hatcheries to the point of tQ a high standard of efficiency, would least efficiency. 2. It would do away be crippled and in many instances with the operation of traps, wheels, and brought to naught through the attempt seines as a means of fishing in the on the part of the sponsors of this Columbia river. amendment to dictate through the con­ The salmon fishing industry is one of stitution how the hatcliey operations the three greatest within the state, only should be conducted. exceeded by agriculture and timber, and The second purpose seeks to give a produces annually in the neighborhood monopoly to gill net fishing by elimin­ of twelve million dollars, nearly all of ating all other classes of gear or appli­ which is new money coming ipto the ance. The wheels, traps and seines in state from outside markets, and 60 the aggregate take about twenty-five per per cent of which is distributed di­ cent of the total catch on the river. rectly to the ten thousand people of the state who take the raw fish from the Prior to the circulation of this amend­ waters. Thus annually, through the ment, but after its form had been ap­ fishing industry there is added a large proved and printed, an offer was made amount of new wealth to the state which to me that for the consideration of $1,000, becomes assessable property subject to to be paid by the salmon packers, the taxation. petition would be suppressed. The people of the state have invested I have in my possession affidavits of in the eighteen hatcheries, egg taking responsible . citizens interested in the and feeding stations more than $500,000, fishing industry showing that after the which will be rendered practically use­ initiative petition was filed, an offer less if this constitutional amendment was made by proponents of the petition should carry. The splendid facilities at for a consideration of $10,000.00 to point the Bonneville central hatchery on the out enough illegal signatures to invali­ Columbia River Highway, the Santiam, date the measure, and stated that it McKenzie and Upper Willamette hatch­ was placed on the ballot solely for the eries would either be discarded or ren­ purpose to “ hold up" the fishing indus­ dered helpless through the provisions try. of this amendment. This proposed amendment to our con­ Hatchery operations and artificial stitution, if approved by the people, will propagation of food fishes must be con­ be destructive of the salmon fishing ducted at those places on our streams industry of the state of Oregon, in where water facilities, temperature and which millions of dollars are invested general conditions approach as nearly and which brings in annually much new as possible those conditions under wealth and is a prostitution of the initia­ which natural propagation takes place. tive law for private gain. No constitutional amendment or initia­ tive act can determine for all time these Every citizen should vote NO on this conditions. Under the provisions of this measure. act the spawn of food fishes would have to be deposited in the Willamette river CARL D. SHOEMAKER, below the falls at Oregon City. All of Master Fish Warden of Oregon. to the Voters of Oregon, General Election, November 7, 1922___________ 13 (On Official Ballot, Nos. 308 and 309) AN AMENDMENT To the constitution of the state of Oregon, to be submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to be held November 7, 1922, by the addition of article X I-c thereto; proposed by initiative petition filed in the office of the secretary of state of the state of Oregon June 29, 1922. The following is the form and number in which the proposed amendment will be printed on the official ballot: Constitutional Amendment— Proposed by Initiative Petition Initiated by the Atlantic-Pacific Highway and Electrical ExpositiQn: Franklin T- Griffith, 679 Elliott Avenue, Portland, Oregon; Geo. L. Baker, 945 East 28th Street, Portland, Oregon; Emery Olmstead, 635 Tillamook Street, Portland, Oregon; Wm. Hanley, Burns, Oregon; A. H. Lea, 550 Thompson Street, Portland, Oregon; J. F. Daly, 625 Halsey Street, Portland, Oregon; Guy W. Talbot, 252 King Street, Portland, Oregon; W. W. Harrah, 616 Tustin Street, Pendleton, Oregon; F. G. Deckebach, 940 “ D” Street, Salem, Oregon, con­ stituting the Managing Committee— 1925 EXPOSITION TAX AMENDMENT — Purpose: To authorize the city of Portland to raise $3,000,000 by levying and collecting a special tax of $1,000,000 each year for three years beginning not later than 1924, and expend the same as authorized by the voters of said city at any general or special election, to pay the expense of holding an exposition in the year 1925 or as soon as possible thereafter to advertise the resources, products, commerce, industries and general advantages of the state of Oregon and city of Portland, and validating any preceding or con­ current city legislation carrying same into effect. 308 Yes Vote YES or NO 309 No PROPOSED CONSTITUTIONAL, an exposition within said city in the year AMENDMENT 1925, or as soon thereafter as the same may be arranged, and in defraying the Be It Enacted by the People of the State expense of the representation of the said of Oregon: city thereat. That article X I of the constitution of the Section 2. The purpose of holding said state of Oregon shall be, and is hereby, exposition shall be to disseminate knowl­ amended by adding thereto the following edge respecting the resources, products, sections 1 to 4, inclusive, which shall be commerce, industries and general advan­ tages of the state of Qregon and of the designated as article X I-c: city of Portland, and through the coopera­ tion of the people of the United States and A r t ic l e X I - c of foreign nations, to promote the progress Section 1. Notwithstanding the limita­ of seience and the useful arts and to ac­ tions by this constitution provided, the city complish the educational, social and eco­ of Portland, in Multnomah county, state nomic advancement of mankind. Such pur­ of Oregon, is hereby authorized to raise pose is hereby declared to be a public a fund by the levy and collection for three municipal and governmental purpose. consecutive years only, beginning not later Section 3. The city of Portland, or any than the year 1924, of a special tax of one commission authorized by the legal voters million dollars per year, and to expend said of said city at any special or general elec­ fund, as authorized by the legal voters of tion of said city for the purpose of repre­ said city at any special or general elec­ senting the said city in the conduct ot tion, in defraying the expense of holding said exposition, is hereby authorized and 14 Constitutional Amendments and Measures to Be Submitted empowered, if unable to agree with the Section 4. This amendment shall be self­ owner thereof for its purchase, to condemn, executing. Any legislation heretofore or acquire and appropriate the use or fee title concurrently passed by said city of Port­ of any land or property necessary, in the land, and more particularly the amend­ discretion of the council of said city or of ment to the charter of said city, providing said commission, to the holding and con­ for the levy of said tax and the holding duct of said exposition, and to commence of said exposition, as proposed for adop­ and prosecute in any court of general tion at any general or special election of jurisdiction any suit, action or proceeding said city held concurrently with the state for the condemnation of such use or fee election whereat this amendment is sub- title. The procedure of such suit, action initted, is hereby validated, confirmed and or proceeding for the condemnation of given every force and effect, as though such use or fee title shall be as far as such legislation had been passed subse­ applicable the procedure provided in and quent to the taking effect of this amend­ by the laws of this state for the condemna­ ment. tion of property by public corporations for public use or for corporate purposes. For affirmative argument see page 15. to the Voters of Oregon, General Election, November 7, 1922 15 (On Official Ballot, Nos. 308 and 309) ARGUMENT (Affirmative) Submitted by the Atlantic-Pacific Highways and Electrical Exposition, iii behalf of the 1925 Exposition Tax Amendment. The purpose of this act is to authorize Open more foreign and domestic markets the city of Portland to raise $3,000,000 by for the products- of the farm and field ; levying a special tax in the city of Port­ Enlarge lumber manufacturing opportu­ land of $1,000,000 each year for three nities ; years beginning not later than 1924 to Develop the principles of- cooperation ; pay the expense of holding an exposition in the year 1925 to advertise the resources, 4Inculcate the spirit of patriotism and products, commerce, industries and general love of state; advantages of the state of Oregon and the Immortalize the history of the Oregon city of Portland. The expenditure of the country ; money raised is to be under the supervi­ Honor the name and fame of Oregon’s sion of a commission, representing the pioneers; public. Bring out the romance and adventure The exposition tax is applicable to Port- of the North American Indians; ilancl only and in no way taxes any other ■city or county in the state. Consent of the Extol the virtues of Oregon’s equable voters of the state is necessary to enable climate; Portland to tax itself for this purpose. The Perpetuate the glory of the ocean side tax can be collected only as provided and as the playground of the W est; can be used for no other purpose and the Show the world that Crater Lake, the amount of said tax can not be increased. Marble Oaves and Mt. Hood are in Oregon ; The exposition is contingent upon this tax. Recognize the tourist as the pioneer of The exposition is destined to— development; Commemorate the return to world peace ; The Oregon 1925 exposition has already Recognize the building of the paved received recognition by congress ; highways across the American continent; The president of the United States has Recount the development of transporta­ authority to invite all foreign nations to tion by land, sea and air; participate ; Celebrate the one hundredth anniver­ Oregon in point of development is the sary of the discovery of the electro­ forty-first state in the union; magnet ; Oregon has only 8 people to the square Make known the possibilities of hydro­ mile ; California, 22 ; Washington, 20 ; electric development; Oregon was first state to be established Capitalize Oregon’s scenic advantages; on the Pacific coast. By virtue of its nat­ Bring into full use the highways of the ural resources it is entitled to a foremost state; place among the western states in wealth and population ; Direct the tide of tourist travel west­ The 1925 exposition is an opportunity ward ; to put Oregon in the path of progress by Connect the Columbia River Highway, national advertising. the Pacific Highway and other trunk high­ These are a few of the reasons why the ways with the main arteries leading to the exposition should be held. Atlantic coast; The pasage of the amendment makes Bring millions of dollars in free pub­ possible the holding of s^r:h an exposition. licity to the state ; Populate Oregon’s millions of acres of Respectfully submitted, idle land; ATLANTIC-PACIFIC HIGHWAYS AND Advance Oregon’s growth by increased ELECTRICAL EXPOSITION, population ; Reclaim the arid lands of Oregon by By FRANKLIN T. GRIFFITH, irrigation ; GEO. L. BAKER,. Bring millions of dollars of new wealth EMERY OLMSTEAD, for investment; WM. HANLEY, Stimulate building program throughout I. F. POWERS, :state; * A. H. LEA, Develop permanent tourist trade ; J F. DALY, Make America’s 10,000 miles of trans­ GUY W TALBOT, continental paved highways lead to Ore­ gon ; W. W. HARRAII, Bring many national conventions to the ^ F. G. DECKEBACH, northwest; Managing Committee. 16 Constitutional Amendments and Measures to Be Submitted (Ou Official Ballot, Nos. 310 and 311) AN AMENDMENT To the constitution of the state of Oregon, to be submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to be held November 7, 1922, by the addition of article X l-d thereto, proposed by initiative petition filed in the office of the secretary of state of the state of Oregon July 5, 1922. The following is the form and number in which the proposed amendment will be printed on the official ballot: Constitutional Amendment— Proposed by Initiative Petition Initiated by State Taxpayers League of Oregon: W. J. Fullerton, Warren, Ore­ gon ; Wm. Hanley, Burns, Oregon; O. E. Ingalls, Corvallis, Oregon; E. C. Judd, Astoria, Oregon; H. L. Kuhl, Canyon City, Oregon; A. M. LaFollett, Salem, Oregon; E. W. McComas, Pendleton, Oregon; Clyde M. McKay, Bend, Oregon; George Miller, La Grande, Oregon; B. W. Sleeman, Portland, Oregon ; H. C. Stearns, Yoncalla, Oregon; I. U. Temple, Pendleton, Oregon; Clias. H. Wieder, Albany, Oregon, Legislative Committee— INCOME TAX AMEND­ MENT—Purpose: To require that one-lialf of the tax levy for state expenses each year be levied on net incomes of natural persons and corporations beginning with 1924, the annual rate of income tax to be fixed by dividing the amount of tax required by the total net amount of all incomes sulTject to such t a x ; providing personal exemptions of from $800 to $1,000 for unmarried persons and from $1,000 to $1,500 for married persons and $200 additional for each dependent, also life insurance, gifts, bequests, devises and inheritances, and charitable corporations and corporations exempted by United States income tax law. 310 Yes Vote YES or NO 311 No PROPOSED CONSTITUTIONAL taxing power of this state, except as AMENDMENT hereinafter provided, accruing to natural persons and corporations residing in, own­ The constitution of the state of Oregon ing property in or doing business in this shall be, and hereby Is, amended by adding state, provided that income accruing to thereto an article to be numbered and stockholders from dividends paid by cor­ known as article XLd, to read as follow s: porations subject to such tax shall be ex­ empt. The rate of such income tax sha*il A r t ic l e X l - d be determined in each year by dividing the sum required to be raised from the in­ All money required to be raised in the come tax hereby authorized by the total year 1924 and each year thereafter by net income subject to such tax. It shall be direct levy to meet the expenses of this the duty of the legislative assembly at its state shall be raised in equal amounts from session occurring next after the general two sources, first from a direct tax on state election of 1922 to prescribe the real and personal property, and second, manner of levying and collecting such in­ from an income tax levied as hereinafter come tax and to provide for reasonable directed, provided that in computing the personal exemptions of not less than eight amount so to be raised all annual and hundred dollars or more than one thousand continuing levies shall be included, and dollars for unmarried persons and not less all inheritance taxes, license fees, license than one thousand or more than fifteen taxes, excise and revenue from like hundred dollars for married persons and sources shall be excluded. The in­ an additional exemption of two hundred come tax hereby authorized shall be lev­ dollars on account of each person depen­ ied against all net income subject to the dent upon a taxpayer, for exemption of to the Voters of Oregon, General Election, November 7, 1922 17 the proceeds of life insurance, gifts, be­ thirty-one of the act of congress of the quests, devises and inheritances and for United States entitled “ An act to reduce exemption of the incomes of corporations and equalize taxation, to provide revenue, organized for educational, religious or and for other purposes,” approved Novem­ charitable purposes, and in aid of uni­ ber 23, 1921. Nothing herein contained formity and to promote the public welfare shall be held to permit the levying in the the legislative assembly shall further pro­ aggregate in any year by the income tax vide for the exemption from the tax hereby Hereby authorized and by the existing required to be imposed, of all income of system of taxation of any greater sum Tor those corporations, associations and or­ state purposes than is now authorized by ganizations exempted from the income tax this constitution. of the United States of America by the provisions of sub-sections one to thirteen both inclusive of section two hundred and For affirmative argument see page 18. 18_________ Constitutional Amendments and Measures jo Be Submitted (On Official Ballot, Nos. 310 and 311) ARGUMENT (Affirmative) Submitted, by tbe State Taxpayers’ League of Oregon, in behalf of the Income Tax Amendment, « The income tax amendment initiated bv the State Taxpayers’ League'of Oregon is designed for the sole -purpose of relieving the present onerous tax on 'real estate. It would accomplish this and equalise the burden of taxation without increasing taxes a single cent. Our general property- taxes have risen to such a point that many owners of property are obliged to dispose of their holdings. This measure will relievo the property owner and to just the extent that it furnishes such relief the tax will be levied against incomes and taken off real estate. A man’s income is an exact measure of his ability to pay. Many citizens who now have substantial incomes do not pay taxes, The property owner pays all. With this measure in effect as supple­ mental to and not superseding the general property tax, every citizen will be taxed in accordance with hfs financial worth. is a legitimate, fair means of raising necessary taxes without unjustly penalizing any class of citizens, or having a tendency to drive from Oregon capital so much needed for the state’s development. It does not in any way increase public expenditure in any state department nor increase the tax levy as now existing. It is not designed for the purpose of,raising more taxes, nor can it, but solely to relieve the general property tax. If this measure is passed it will bring onto the tax rolls millions in incomes that now escape tax­ ation and thus materially lower the taxes of every present taxpayer in Oregon. STATE TAXPAYERS’ LEAGUE OF OREGON, C. E. INGALLS, Chairman, CLYDE M. McKAY, Vice-Chairman, EDW. C. JUDD, Secretary, W. J. FULLERTON, WM. HANLEY, A. M. LAFOLLETT, E. W. McCOMAS, B. W. SLEEMAN, H C. STEARNS, I. U. TEMPLE, CHAS. H. WIEDER, Legislative Committee- to the Voters of Oregon, General Election, November 7, 1922 19 (On Official Ballot, Nos. 312 and 313) AN AMENDMENT To the constitution of the state of Oregon, to he submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to be held November 7, 1922, to amend article IX thereof by adding thereto an additional section to be designated as section 9 of said article IX ; proposed by initiative, petition filed in the office of the secretary of state of the state of Oregon July 5, 1922. The following is the form and number in which th6 proposed amendment will be n rin to d nn th o o ffic ia l hnllntr Constitutional Amendment—Proposed by Initiative Petition Initiated by J. F. Albright, Oregon City, Oregon—INTEREST RATE AMEND­ MENT— Purpose: To provide that the legal rate of interest in this state shall be six per cent per annum and no more on all moneys after the same , shall become due; but on contract the rate of seven per cent per annum, and no more may be charged by express agreement of the parties, which rate shall be inclusive of all brokerage a d commissions; and that no laws of this state relating to interest or usv are repealed or abrogated by this section, except in so far as the rate of .terest is modified thereby. 312 Yes Vote YES or NO 313 No PROPOSED CONSTITUTIONAL AMENDMENT v Be It Enacted by the People of the State of O regon: That article IX of the constitution of the state of Oregon shall be, and hereby Is, amend ' d by adding a section to said article IX, sa ction to be designated as section 9 of a. IX. Said section to read as follow s: Section 9. The legal rate of interest in this state shall be 6 per cent per annum and no more on all moneys after the same shall become due, but on contract the rate, of 7 per cent per annum, and ho more may’ be charged by express agreement of the parties, which rate shall be inclusive of all brokerage and commissions. No laws of this state relating to inter­ est or usury are repealed or abrogated by this section except in so far as the rate of interest is modified hereby. For negative argument see page 20. 20 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Non. 312 and 313) ARGUMENT (Negative) Submitted by Portland Press Club, Portland Association of Credit Men, Chamber of Commerce, Associated Retail Credit Men of Portland, Progressive Business Men’s Club, Kiwanis Club, Oregon Technical Council, Portland Ad Club, and East Side Business Men’s Club, of Portland, Oregon, opposing the Interest Rate Amendment. This measure would inhibit loans on bankers could and would purchase high many classes of security. class investments elsewhere than in Thousands of mortgages on homes Oregon, on which interest returns to would be foreclosed at maturity because them would be the same as now. of property owners’ inability to procure We certainly can not afford to stifle new loans at the legal rate allowed. our basic industries, by the adoption of The law of supply and demand con­ the interest limitation amendment. trols the value of money the same as We are in great need at all times of of other commodities, with this differ­ capital from outside sources. We would ence : that money is the most sensitive be unable to procure millions of dollars of commodity with which the business such capital if we adopt the INTEREST world has to deal. LIMITATION AMENDMENT. Imagine the effect of legislation which established a low maximum price PORTLAND PRESS CLUB, on clothing, potatoes or automobiles. By JAS. H. CASSELL, President. These articles would disappear from our markets and be sold in other states. The same effect in regard to money would PORTLAND ASSOCIATION OF follow the adoption of this amendment. CREDIT MEN, It would drive money from the state. By E. W. JOHNSON, President. The home owner and the farmer would particularly suffer. Instead of helping- CHAMBER OF COMMERCE, the class of people who need help most, By O. M. MIELKE, President. it would simply make it impossible for them to borrow money. ASSOCIATED RETAIL CREDIT MEN It would especially militate against OF PORTLANp, the cattle, sheep, wool and grain men. By JOHN F. O’GARA, President. Loans on the class of security they have to offer are advanced by refinancing PROGRESSIVE BUSINESS MEN’ S institutions which can not operate on CLUB, less than a 2 per cent margin. These By GEO. W. STAPLETON, President. companies resell these loans on the open market at rates which fluctuate accord­ ing to prevailing rates on other classes KIAWANIS CLUB, of loans. With a 7 per cent limit to the By LESTER M. LELAND, President. borrower, these cattle and sheep loan companies could only loan when the OREGON TECHNICAL COUNCIL, eastern rates were as low as 5 per cent, which is seldom the case. With this By E. W. LAZELL, President. amendment in force, no funds would be available for financing the greater por­ PORTLAND AD CLUB, tion of our large crop movements, or By GEO. L. RAUCH, President. for the cattle or sheep man. The measure would not affect the EAST SIDE BUSINESS MEN’S CLUB, banker, at whom it is aimed, because By G. P. EISMAN, Vice-President. to the Voters of Oregon, General Election, November 7, 1922 21 (On Official Ballot, No&. 314 and 315) A MEASURE To amend section 5259, Oregon Laws, relating to compulsory education, to be submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to be held November 7, 1922; proposed by initiative petition filed in the office of the secretary of state of the state of Oregon July 6, 1922. The following is the form and number in which the proposed measure will be printed on the official ballot: Initiative Bill—Proposed by Initiative Petition Initiated by Ira B. Sturges, Baker, Oregon; Dr. Robert C. Ellsworth, Pendleton, Oregon; Harold Baldwin, Prineville, Oregon; W. B. Daggett, Redmond, Oregon; Lewis II. Irving, Madras, Oregon; Collin E. Davis, The Dalles, Oregon; Leslie G. Johnson, Marshfield, Oregon; C. A. Swope, Grants Pass, Oregon; W. F. Harris, Itoseburg, Oregon; John R. Penland, Albany, Oregon; J. R. Jeffery, Seaside, Oregon; F. C. Holibaugh, St. Helens, Oregon; O. O. Hodson, McMinnville, Oregon; E. L. Johnson, Hillsboro, Oregon— COMPUL­ SORY EDUCATION BILL— Purpose: Requiring any parent, guardian or other person having control, charge or custody of a child over eight and under sixteen years of age, from and after September 1, 1926, to send such child to a public school during the entire school year, excepting: (a) children physically unable; (b) children who have completed the eighth grade; (c) children between the ages of eight and ten living more than one and one-half miles, and children over ten years of age living more than three miles from a public school, except when transportation is furnished; (d) children taught by parent or private teacher. 314 Yes Vote YES or NO 315 No A BILL FOR AN ACT TO PROPOSE BY send such child to a public* school shall INITIATIVE PETITION TO AMEND constitute a separate offense. Provided, that in the following cases, children shall SECTION 5259, OREGON LAWS.— not be required to attend public schools. COMPULSORY EDUCATION. (a) Children Physically Enable. Any Be It Enacted by the People of the State child who is abnormal, subnormal or phy­ of Oregon: sically unable to attend school. (b) Children Who Have Completed the Section I. That section 5259, Oregon Eighth Grade. Any child who has com­ Laws be, and the same Is hereby, amended pleted the eighth grade, in accordance with so as to read as follow s: the provisions of the state course of study. Sec. 5259. Children Between the Ages of (c) Distance from School. Children be­ Eight and Sixteen Years. Any parent, tween the ages of eight and ten years guardian or other person in the state of inclusive, whose place of residence is more Oregon, having control or charge or cus­ than one and one-half mile, and children tody of a child under the age of sixteen over ten years of age whose place of resi­ years and of the age of eight years or dence is more than three miles, by the over at the commencement of a term of nearest traveled road, from a public public school of the district in which said school; provided, however, that if trans­ child resides, who shall fail or neglect portation to and from school is furnished or refuse to send such child to a public by the school district, this exemption school for the period of time a public shall not apply. school shall be held during the current year in said district, shall be guilty of a (d) Private Instruction. Any child who misdemeanor and each day’s failure to is being taught for a like period of time 22 Constitutional Amendments and Measures to Be Submitted by the parent or private teacher such sub­ If any parent, guardian or other person jects as are usually taught in the' first having control or charge or custody of eight years in the public school, but be­ any child between the age of eight and fore such child can be taught by a parent sixteen years, shall fail to comply with or a private teacher, such parent or pri­ any provision of this section, he shall be vate teacher must receive written permis­ guilty of a misdemeanor, and shall, on sion from the county superintendent, and conviction thereof, be subject to a fine of such permission shall not extend longer not less than $5, nor more than $100, ot­ than the end of the current school year. to imprisonment in the county jail not Such child must report to the county school less than two nor more than thirty days, superintendent or some person designated or by both such fine and imprisonment in by him at least once every three months the discretion of the court. and take an examination in the work cov­ ered. If, after such examination the This act shall take effect and be and re­ county superintendent shall determine that main in force from and after the first day such child is not being properly taught, of September, 1926. then the county superintendent shall order the parent, guardian, or other person, to send such child to the public school the For affirmative argument see page 23. remainder of the school year. For negative arguments see pages 24-32. to the Voters of Oregon, General Election, November 7, 1922 23 (On Official Ballot, Nos. 314 and 315) ARGUMENT (Affirmative) Submitted by H. Baldwin, W. B. Daggett, Collin E. Davis, W. F. Harris, O. O. Hodson, F. C. Holibaugh, J. R. Jeffery, E. L Johnson. Leslie O. Johnson, John R. Penland, Ira B. Sturges, in behalf of the Compulsory Education Bill. Do you believe in our public schools? The inspiration for this act is the fol­ lowing resolution: Do you believe they should have our full, complete and loyal support? “ Resolved, That we recognize and pro­ claim our belief in the free and compulsory What is the purpose of our public schools, education of the children of our nation and why should we tax ourselves for their in public primary schools supnorted by support? public taxation, upon which all children shall attend and be instructed in the Eng, Because they are the creators of true lish language only without regard to race citizens by common education, which or creed as the only sure foundation for teaches those ideals and standards upon the perpetuation and preservation of our which our government rests. free institutions, guaranteed by the con­ Our nation supports the public school stitution of the United States, and we for the sole purpose of self-preservation. pledge the efforts of the membership of the order to promote by all lawful means The assimilation and education of our the organization, extension and develop­ foreign born citizens in the principles of ment to" the highest degree of such schools, our government, the hopes and Inspiration and to oppose the efforts of any and all of our people, are best secured by and who seek to limit, curtail, hinder or de­ through attendance of all children in our stroy the public school system of our land.” public schools. The above resolution was adopted by the We must now halt those coming to our Supreme Council, A. & A. S. Rite, for the country from forming groups, establishing Southern Jurisdiction of the United States, schools, and thereby bringing up their May, 1920. children in an environment often antago­ Grand Lodge of Oregon, A. F. & A. M nistic to the principles of our government. June, 1920. Mix the children of the foreign born with Imperial Council, A. A. O. Nobles Mystic the native born, and the rich with the poor. Shrine, June, 1920 Mix those with prejudices in the public school melting pot for a few years while Respectfully submitted, their minds are plastic, and finally briny out the finished product— a true American. H. BALDWIN, Prineville, Oregon. The permanency of this nation rests in the education of its youth in our public W. B. DAGGETT, schools, where they will be correctly in­ Redmond, Oregon. structed in the history of our country and COLLIN E. DAVIS, the aims of our government, and in those The Dalles, Oregon. fundamental principles of freedom and democracy, reverence and righteousness, W. F. HARRIS, where all shall stand upon one common Roseburg, Oregon. level. O. O. HODSON, When every parent in our land has a McMinnville, Oregon. child in our public school, then and onlv F. C. HOLIBAUGH, then will there be united interest in the St. Helens, Oregon. growth and higher efficiency of our public schools. J. R. JEFFERY, Seaside, Oregon. Our children must not under any pre­ text, be it based upon money, creed or E. L. JOHNSON, social status, be divided into antagonistic Hillsboro, Oregon. groups, there to absorb the narrow views LESLIE G. JOHNSON, of life as they are taught. If they are so Marshfield, Oregon. divided, we will find our citizenship com­ posed and made up of cliques, cults and JOHN R. PENLAND, factions each striving, not for the gooa Albany, Oregon. of the whole, but for the supremacy of themselves. A divided school can no more IRA B. STURGES, succeed than a divided nation. Baker, Oregon. 24 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Nos. 314 and 315) ARGUMENT (Negative) Submitted by the Oregon and Washington District of the Evangelical Lutheran Synod of Missouri, Ohio and other states, opposing the Compulsory Education Bill. This bill if enacted into law would be and thus warrant society in removing A Terrific Blow to Personal Liberty him permanently from my custody, I Who owns your child? The state? Do should be let alone to look after his not you? Who feeds and clothes your health, care for his wants, guide his child? The state? Not while you are education and instill into his mind such living and able to care for your own. religious views as I think will enable Why do you feed and clothe your child? him to stand against the temptations Because it is your child. If you don’t of a tempestuous world.” own your own child, what in the wide The state has a right to set a certain world do you own? standard of education, to prescribe a Now if you own your child and are certain course of studies, one that will in duty bound to feed and clothe it, you qualify your child for intelligent citizen­ certainly have “ some say” about your ship. But where the child shall get this child’s education and its teacher. The education, in a free land such as ours, state has a right to compel you to edu­ it is not for the state to say. .If parents cate your child, just as it has a right see fit to send their children to schools to compel you to feed and clothe your where these just requirements of the child. But the state has no more right to state are met and the children get a choose the teacher for your child and the religious training besides, the state school it shall attend than it has to tell must not interfere. you where to buy your child’s clothing Would Send Taxes Still Higher and what style of clothing It must wear. There are some 12,000 children in pri­ This bill, if enacted into law, will deal vate and denominational schools in the a terrific blow to your constitutional state of Oregon. If these children were rights, confiscate your parental authority, forced into the public schools some 300 and undermine your personal liberty. to 400 additional teachers and a cor­ It will also responding number of additional schools Seriously Curtail Your Religious Liberty would have to be provided and financed. Under the constitution of the United The already burdensome tax rate would States and of the state of Oregon you thus soar still higher. And who would enjoy religious liberty; that is, the have to pay the bill? YOU. liberty to worship God according to the Let Common Sense Decide dictates of your conscience and to rear “We make our appeal to the common your child according to your religion. sense of every thinking American. And If you see fit to send your child to a we ask that the professional agitator school in which the religion of your be made to turn to more worthy tasks. choice is taught, not one day in the We ask that he be prevented from in­ week, but every day, and the whole fringing upon the natural and inalien­ training of the child is permeated by able right of parents to provide their such religion, the state, under the con­ children with a religious education that stitution, must not prohibit you from satisfies their ideals and their con­ doing so. This bill, if enacted into law, sciences. We ask every good citizen to will prohibit you from doing so. This bill declare again that the Constitution’s Bill is manifestly unconstitutional. of Rights, which has stood the tests of President Harding Warns generations, should be left as it is.” “ In my experience of a year in the “ In spite of religious, social, economic White House there has come to me no and many other differences we have other such unwelcome impression as the managed to live together in peace and manifest religious intolerance which exists harmony for many years. For this bless­ among many of our citizens. I hold it to ing we are indebted largely to our fore­ be a menace to the very liberties we boast fathers, who contented themselves with and cherish.” bringing together the people of many creeds and differences upon a broad but Ex-Vicc-President Marshall Says sound platform, built of natural and “ I have an old-fashioned notion that consequently inalienable rights. Let this in a government where freedom of re­ their basic principle of civil government be ligion is guaranteed to the citizen, as the sacred to us. Let us keep faith with them. father of a child, I have a right to Let us repel such as would drive a split­ train it along the lines of my own re­ ting wedge between us by proposing an ligious belief. abridgement of parental rights, of religious “ I doubt that any officer, however liberty and of educational freedom.” gifted and high-minded he may be, can have a tenderer regard for my child THE OREGON AND WASHINGTON than I myself possess, that he can more DISTRICT OF THE EVANGELICAL sincerely desire his health, happiness LUTHERAN SYNOD OF MISSOURI, and success. OHIO AND OTHER STATES, “Unless I develop into such a brute By J. A. RIMBACH, as to be unfit to take care of my child Chairman of Committee, to the Voters of Oregon, General Election, November 7, 1922 25 (On Official Ballot, Nos. 314 and 315) ARGUMENT (Negative) Submitted by W. M. I,add, ,T. C. Ainsworth, C. D. Braun, F. L. Shull, Charles H. Carey, E. C. Sammons, E. C. Shevlin, Chas. J. Gray, Wm. D. Wheelwright, Richard W. Montague, C. F. Adams, W. B. Ayer, and James B. Kerr, of Portland, Oregon, opposing the Compulsory Education Bill. 1. Denial of Right. population is 85.1 per cent native white, This measure would deny to parents and only 13 per cent foreign born white the right to choose the school, the and three-fourths of the latter are nat­ teacher, the methods, by means of which uralized. There is no crowded foreign their children are to be educated; a section in any Oregon town. right fundamental in any country which 7. Title of Measure Is Deceptive. pretends to be free. This is miscalled a compulsory educa­ 2. Prussian System. tional measure. Compulsory education This measure imitates the method of is now required under existing law. public education which brought Prussia Under the present law all children must to her deserved destruction— giving the be educated up to the standard of the state dictatorial powers over the train­ common schools and the supervising ing of children and destroying independ­ officers of the public schools apply the ence of character and freedom of test. thought. We, the undersigned, are strongly in favor of public sohools and of compul­ 3. The Method of Bolshevist Russia. sory education, but we believe that the In present day Russia the Bolshevist proposed measure will injure rather than government treats the child as the ward aid the cause of education and that it is of the state. This measure proposes to destructive of true Americanism. adopt this method and to substitute state W . M. LADD, control for the authority and guidance Portland, Oregon. of the parents and is Uestructice of American independence. J. C. AINSWORTH. 4. Overcrowding Schools and Increased Portland, Oregon. 'Faxes. C. D. BRUUN, We, in Oregon, are justly proud of Portland, Oregon. our school system but we have already F. L. SHULL, felt the burden of taxes necessary for Portland, Oregon. its support. If the number of children now attending the public schools is to CHARLES' H. CAREY , be increased by adding those now taught Portland, Oregon. in private schools it is inevitable that overcrowding must result, and it is also E. C. SAMMONS, certain that taxes must be materially Portland, Oregon. increased or that the present standards E. C. SHEVLIN, of instruction must be materially lowered. Portland, Oregdn. 5. Do We Favor Blue Laws? CHAS. J. GRAY, If the state can require all children Portland, Oregon. to receive only the instruction prescribed WM. D. WHEELWRIGHT, by public school directors what is to Portland, Oregon. prevent the state from forcing upon all its citizens a particular religious creed, RICHARD W. MONTAGUE, from requiring all its citizens to receive Portland, Oregon. treatment from state physicians or from enforcing the puritan Sunday and a C. F. ADAMS, code of Blue Laws? Portland, Oregon. 6. Conditions Do Not Demand This Mea­ W. B. AYER, sure. Portland, Oregon. Conditions in Oregon certainly do not JAMES B. KERR, call for any such drastic measure. The Portland, Oregon. 26 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Nos. 314 and 315) ARGUMENT (Negative) Submitted by Board of Trustees of St. Helen’s H a ll: Rt. Rev. Walter Taylor Sumner, D. D., Bishop of Oregon, President; Rev. John D. Rice, Vice-Chairman; A. M. Ellsworth, Secretary and Treasurer; and Rev. H. D. Chambers, W. J. Henderson, and Clarence D. Porter, opposing the Compulsory Education Bill. We are opposed to proposed bill be­ cause the enactment of it will constitute an unwarranted and unjustified invasion of the civil and religious liberty of the citizens of this state. No invidious fact or condition affecting public interest has been called to our attention that would furnish in the slightest degree an excuse for the proposed legislation. We ask all citizens to register their vote against this bill. Respectfully submitted, BOARD OF TRUSTEES OF ST. HELEN'S HALL, WALTER TAYLOR SUMNER, Bishop of Oregon, President. REV. JOHN D. RICE, Vice-Chairman. A. M. ELLSWORTH, Secretary and treasurer. REV. H. D. CHAMBERS, W. J. HENDERSON, CLARENCE D. PORTER. € to the Voters of Oregon,, General Election, November 7, 1922 27 (On Official Ballot, Nos,. 314 and 315) ARGUMENT (Negative) Submitted by Ruth Gatlin, Principal of Miss Catlin’s School,.Portland, Oregon; Addison C. Jewell, Principal of Preparatory School, Portland, Oregon; Joseph A. Hill, Principal of Hill Military Academy, Portland, Oregon, and Mrs. Calvin B. Cady, Principal of Music-Education School, Portland, Oregon, opposing the Compulsory Education Bill. Do you believe in our public schools? for private schools and the use of the endowment funds is limited to private Every right-minded American an­ educational purposes. Two of the schools swers, “Yes.” have pupils of high school grades who Do you believe they should have our are not directly affected by this bill full, complete and loyal support? and it may be supposed that these schools can continue with such pupils, Again, every right-minded American but the withdrawal of one-half of the answers, “ Yes.” children and one-half the income would Is our full support of the public kill the school. Moreover, we shall have schools diminished by our support of no feeling of security in conducting the the private schools? No, the two sys­ high school grades, for if this bill passes tems work perfectly side by side. The there appears to be no reason why a public schools necessarily and properly similar attempt will not be made to educate the vast majority, but by meth­ destroy the higher schools. ods exacted by large numbers. The pri­ 2. It will deprive us and our teachers vate schools educate comparatively few of the right to earn a living in a lawful but with more attention to the individ­ occupation. ual. The ordinary branches of learning- are acquired in both systems. The pub­ The principals and teachers of the lic schools can afford no more. The pri­ four schools are largely college gradu­ vate schools by their independent position ates who have given the best part of offer varied opportunities and individual their adult years to teaching. As private development impossible or unsuitable in school teachers they have been trained the public schools. through an experience different from As citizens of Oregon and as princi­ the public schools. The smaller classes pals of nonsectarian private schools we in the private schools allow greater free­ oppose the Compulsory Education Bill. dom of action, a less rigid ■discipline, more initiative and a closer relation As citizens we object to the measure with individual pupils than can be per­ because it deprives parents of the right mitted in the public schools with their to choose the means of education for larger classes. their children. We believe in the neces­ sity and value of the public schools and 3. This law will destroy schools which in the right of the state to require thp provide desirable methods and courses education of its children by competent of study, which the public schools have teachers and according to certain scho­ not adopted and probably never can lastic standards. We are equally firm in adopt. our belief that parents have the right Our four schools meet the public to choose the school in which then- school requirements as to courses of children shall be educated so long as study, competency of teachers, and at­ the state’s standards are fulfilled. The tainments of pupils. And because they states of the Union so far have been con­ are private schools we do more in many tent to compel children to attend some respects than the public schools. Our school either public or private where chief advantage lies in the smaller the state standards are maintained. If classes. While the Portland public ele­ this measure becomes law it will be mentary schools have one teacher for the first attempt in this country to about 40 pupils, our schools have one compel every child to attend a particular teacher for about 12 pupils. This means kind of school. better teaching and more attention to As principals of the schools represented each child’s development. In the private we object to the proposed law as schools far more consideration can be it directly affects us in the following given to healthful conditions. Quiet, respects: uncrowded, well ventilated rooms are provided. No one interested directly or 1. It will destroy the capital invested indirectly in the public schools ap­ in our schools. The total capital invested proves o f the large classes and the over­ in the lands, buildings, equipment and crowding. They are endured only because endowment funds of the four schools of the enox-mous cost of curing the evil. is more than $250,000.00. The buildings The private schools consider the small and equipment are of little value except classes essential to their success and 28 Constitutional Amendments and Measures to Be Submitted they provide the necessary teachers only closed in 1916 and they then started at greatly increased expense. their Preparatory School. The influence of the academy in this community is Our schools furnish other special in­ manifest in the lives of its many grad­ ducements which in the eyes of our uates. The Bishop Schott Grammar School patrons are advantages. In the judg­ was founded in 1870 by the Protestant ment of some parents co-education is Episcopal Church. It closed as a church not best even for young children and school in 1901 and Dr. J. W. Hill, who they prefer to send their boys to a had been its principal, opened the Hill school exclusively for boys like the Hill Military Academy, at the present loca­ Military Academy and their girls to tion, and in 1908 Dr. Hill’s son succeeded Miss Gatlin’s. Shall such parents he de­ him as principal. Again we have a prived of the right to exercise their judg­ school with a long and useful career in ment? Is the state injured by having such education. schools? Miss Catlin started her school in 1912 Some parents wish the discipline and and Mr. and Mrs. Cady the Music-Educa­ training of a military school for their tion School in 1913. Their graduates boys. Is the Hill Military Academy to are still too young to have made the suffer because it offers this kind of impression on the city which has come instruction under an army officer detailed from the older schools, but each has by the United States government? done its work to the satisfaction of its Each private school equals the studies patrons. of the public schools and can give Finally, the bill should be defeated special advantages in additiohal sub­ because : jects including the arts, languages, and manual training. It would deprive public school educa­ tion of the benefits it receives from the The scnools we represent are in Port­ experiments in methods, research work land and some children come to us from and high standards contributed by inde­ other parts of Oregon and from other pendent schools. states because of our climate, the Art Museum, the Public Library and the It is against the best American ideals special advantages of a large city. The of freedom in that it denies to' men and time will come, unless this bill passes, women freedom of thought and action in when similar schools in eastern Oregon the choice of environment and influ­ or in the Rogue River valley will pros­ ences for their children. per on account of the benefits afforded It is Prussian in spirit and method and by their different climate and surround­ would be a piece of majority tyranny in ings. legislation. Two of our schools furnish boardinsr It represents an anti-American effort facilities and thus give an opportunity to standardize the individual and strikes for the care as well as instruction of a blow at democracy’s long struggle to children who have lost a home by the protect the individual in his right to direct death ,of one or both parents. Can the his own life. state undertake to give such children the care which they now receive in the private schools? RUTH CATLIN, Principal of Miss Catlin’s School. Two of our schools, by succession to older schools, have a long and useful ADDISON C. JEWELL, past in the educational history of the Principal of Preparatory School. state. The Portland Academy was founded in 1880 under the principalshin JOSEPH A. HILL, of Dr. Joseph R. Wilson and Dr. S. R. Principal of Hill Military Academy. Johnson. Miss Jewell was the principal and Miss Quigg a teacher in the elemen­ MRS. CALVIN B. CADY, tary department when the academy Principal of Music-Education School. to the Voters of 0 regon, General Election, November 7, 1922 29 (On Official Ballot, Nos. 314 and 315) ARGUMENT (Negative) Submitted by Tbe Seventh Day Adventists of Oregon, H. G. Thurston, Gen­ eral Field Secretary, opposing the Compulsory Education Bill. We believe in our public schools. We students in actual training, a large num­ believe they should be supported by public ber of whom are inspired by the mission­ taxation. We believe their highest aim is ary idea. More than 1,300 teachers are to assist in developing intelligent citizens. conducting elementary schools. In the We believe in compulsory education. We great world evangelization effort, they are not at all certain, however, that a man paid last year more than $8,462,000. No'r educated in the public school is more in­ does this sum include the cost of their telligent than if he were educated in a educational work. This was an additional private or sectarian school. Nor have we sum. Oregon has become a liberal sharer heard convincing argument that a person is in this effort. Will the noble, liberty- necessarily more patriotic, if educated in a loving citizens of this commonwealth, bv public school, than if he were educated in adopting this measure, help to brand this a school not supported by public taxation. state as the first in the Union to cut short For its first 50 years, our country had the efforts of Christian people to discharge no public schools; but the patriotism of the solemn duty which they feel they owe that tirrje can not be questioned. If an­ to' men in other lands less favored than archy is^ taught by any teacher of private ours? or public school, this can and ought to be We understand the exemption noted in corrected by the government. Is it proven (d) of the measure does not include that anarchy is bred, and hatred for the parochial or sectarian schools. They are “ stars and stripes” is begotten by a daily abolished altogether. It gives almost un­ study of the gospel of Jesus Christ? Those limited powers to the superintendent of initiating the measure are well aware that instruction in each county. The power not all who have attended public schools granted him in this measure might be are desirable citizens. Anarchists and misused, and, through prejudice, become criminals have, many of them, attended tyrannical. public schools: therefore attendance of Let all our children be taught in Eng­ public schools is not the infallible road to lish. No sectarian school should seek or good citizenship. accept state aid. The public school can We favor state inspection of all schools. not and ought not to attempt to train We favor an educational standard for pri­ students in religious lines. Such effort vate or sectarian schools, at least equal to would prove a complete failure. the standard of the public schools. We are not ashamed of the product of Civil governments are ordained of God our parochial schools when conducted by to protect men in their natural rights, and. well-trained spiritual teachers. If all the as Thomas Jefferson declared June 7, 1816, children of the land could receive this “ to take none of them from us.” The same kind of spiritual food in connection greatest constitution ever framed by with their secular education, we feel con­ human hand declares, “ congress shall make fident that our republic would have noth­ no law respecting an establishment of ing to fear, and there would be very little religion, or prohibiting the free exercise need for policemen and jails in the future. thereof.” U. S. Constitution, Art. 1, We have no disposition to question the Amendments. sincerity of the promoters of this measure : Some believe it is their inalienable and but we see many reasons which convince constitutional right to educate their chil­ us that it is un-American and unconstitu­ dren for missionary service. To many tional, and will not accomplish the end parents this has become a religious duty sought. This measure virtually involves a and it is an “ exercise” of their religion, union of church and state. The adoption and a matter of conscience. Where the of this measure would trample upon the equal rights of others are respected, in constitutional rights of parents. America “ the dictates of conscience” are The government that turns its citizens held sacred. Christians believe the Mas­ into subjects and makes them mere cogs ter’s great commission is of force today. in a wheel, without any rights of their He said. “ Go ye into all the world and own, is a government that is transforming teach all nations” ; and this work is to itself into a tyranny, and is paving the continue “ even to the end of thp world.” way for its downfall. No government Seventh-day Adventists believe early that sets itself up above the inalienable training is highly essential for the great­ rights of its citizens, and tramples these est efficiency as missionaries. They have rights into the dust by the exercise of proven this by actual experience. In their unjust and arbitrary power, can long en­ efforts to assist in evangelizing the world, dure. The measure is “ paternalism” on these people have established many schools. the part of the state, and a thousand evils In addition to the fundamental branches will surely follow if it is ever enacted. taught in the public schools, they are in­ It should be defeated. structed, not only in true Americanism, THE SEVENTH DAY ADVENT­ but also in their duty to the heathen of ISTS OF OREGON, all lands. They now have about 40,000 By H. G. THURSTON, General Field Secretary. 30 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Nos. 314 and 315) ARGUMENT (Negative) Submitted by W. H. Boddy, of Hood River, Oregon; William Moll Case, of Eugene, Oregon, and Boudincfl .Seeley, of Portland, Oregon, opposing the Com­ pulsory Education Bill. On July 12, 1922, a group of 25 Oregon George T. Pratt, Wendling, Oregon. ministers, members of the Presbyterian Church, adopted the following statement J. E. Youel, pastor, Dallas, Oregon. of belief: G. H. Wilbur, pastor, Milton, Oregon, “Whereas, much of the propaganda in William Moll Case, pastor Central favor of this bill has been conducted in Church, Eugene, Oregon. the name of Protestantism, We the un­ dersigned ministers, members of the John J. Canoles, pastor, Lebanon, Ore­ Presbyterian Church, believe that the gon. proposed legislation is inimical to the William Crosby Ross, pastor, La highest human welfare for the following Grande, Oregon. reasons: 1. It proposes to abolish one system of Bert S. Hughes, pastor, Union, Ore­ religious education and offers no sub­ gon. stitute for it in any plan of religious A. J. Hanna, pastor Marshall Street instruction in connection with the public Church, Portland, Oregon. school system. A. R. Spearow, pastor, Cottage Grove, 2. It is based on the philosophy of Oregon. autocracy that the child belongs pri­ marily to the state ; it is an unjustifiable James Akin Smith, pastor Hope invasion of family authority and threatens Church, Portland, Oregon. ultimately the gurantees of our American Bruce J. Griffin, University pastor, liberty. / Eugene, Oregon. 3. The proposed legislation in its con­ Joseph Y. Stewart, pastor, Whiteson, ception, promotion and execution violates Oregon. what we conceive to be the spirit of fra­ ternity and brotherly love taught by our V. E. Schanbel, pastor, Redmond, Master. Oregon. At the same time we desire that it be Norman K. Tully, associate pastor understood that we favor the erection First Presbyterian Church, Portland, of standards by the state department Oregon. of education for both students and teachers in all private schools.” J. E. Snyder, pastor, Corvallis, Ore­ gon. Signers of the statement were: William E. Baskerville, pastor, Lang- William H. Boddy, pastor Community lois, Oregon. Church, Hood River, Oregon. J. C. Mergler, pastor Vernon Presby­ Boudinot Seeley, superintendent of terian Church, Portland, Oregon. church extension, Portland, Oregon. W. F. Shields, pastor, Wallowa, Oregon. Edward H. Pence, pastor Westminster Presbyterian Church, Portland, Oregon. Submitted by, Ward W. McHenry, pastor Mt. Tabor Presbyterian Church, Portland, Oregon. W. H. BODDY, Arthur M. Rice, pastor, Klamath Falls, Hood River, Oregon. Oregon. WILLIAM MOLL CASE, Allan McRae, pastor, Tillamook, Ore­ Eugene, Oregon. gon. W. Lee Gray, pastor, Rogue River, BOUDINOT SEELEY, Oregon. Portland, Oregon. to the Voters of Oregon, General Election, November 7, 1922 31 (On Official Ballot, Nos,. 314 and 315) ARGUMENT (Negative) Submitted by the Catholic Civic Rights Association of Oregon, by ,T. P. Kavanaugh, Frank J. Lonergan, Dan J. Maiarkey, Wm. A. Munly, Henry E. McGinn, Arthur C. Dayton, and P. J. Hanley, opposing the Compulsory Education Bill. What our state and country need Is examinations attests the quality of not discord but harmony; not division their instruction. There has never been but unity. The Puritans, the Hugue­ a law of this kind enacted in this coun­ nots, the Cavaliers, the Quakers, the try. It was proposed in Michigan at the Catholics, and others, came to this last election and decisively defeated at country to escape religious and political the polls. It failed to secure sufficient persecution. They craved civil and re­ signatures in Michigan this year to ligious liberty. The final expression of again place it on the ballot. the American spirit was the Declaration Many of the leading public men of of Independence. That spirit sustained the country, including Theodore Roose­ them through the hardships and priva­ velt, Woodrow Wilson, Henry Cabot tions of the Revolution. It was finally Lodge, Oscar Underwood and others, crystallized in the Constitution and Bill received their instruction in private in­ of Rights. Americans became a great stitutions. Mr, Philander Claxton, until national family. They dwelt together in recently U. S. Commissioner of Educa­ peace. They fought and fell together in tion, declared in a public address: "T war to establish and sustain the gov­ believe in the public school system. It ernment and its institutions of liberty. has been the salvation of our democracy, Oregon has been free from racial and but the private schools and colleges religious strife for a long time. It has have been the salvation of our public had a long period of prosperity and so­ schools. These private institutions have cial peace. Its population is largely na­ their place in our educational system: tive born. It ranks high in education. they prevent it from becoming auto­ It has fewer illiterates than almost any cratic and arbitrary and encourage its state in the Union. It was the first growth along new lines.” Thomas Jef­ state in volunteer service in the great ferson was emphatic in his praise of war. This record was achieved under private elementary schools of his day. existing conditions and institutions. There is no occasion now for agitation All of the private schools give in­ that will estrange old friends and struction in civics and American history, neighbors and that will divide our people and patriotic exercises, at least equal in into classes and factions. In the war amount to such courses in the public no one was rejected on account of the schools, and with text books approved school he attended or the religion he by the department of public instruction. professed. No greater misfortune could No foreign language is used as a me­ befall us than movements calculated to dium of instruction; all use English. create divisions. Few of the students attending private schools are children of foreign born A heavy burden is laid upon the par­ parents. The vast majority of the children ents of this generation by the present of foreign born parentage in Oregon at­ social conditions. Their children are in tend the public schools. their keeping. It is their right and their Oregon requires immigration for its duty to train and discipline their chil­ development. California has 22 persons dren so that they will become useful and to the square mile, Washington has 20, loyal citizens. The right of the parent and Oregon has but 8 and a fraction to to select the mental and moral training the square mile. Immigraition is not of the child is fundamental and inalien­ attracted by freak legislation, and many able. It is the most primary right recog­ nized by enlightened countries. That at whom measures of this kind are aim^d right cannot be invaded without violat­ will prefer to live in other states where ing the constitutional guarantees. This a more liberal spirit prevails. right has been recognized in this coun­ Under the terms of this measure the try from the beginning. For more than county superintendent is charged with 140 years these private schools have the tremendous task and responsibility been maintained and they exist in every of granting permits to individual par­ state in the Union. They are thoroughly ents to engage private instructors for efficient in every department of instruc­ their children. Out of the thousands of tion. They carry the same course of applications that will be made, the study as the public schools, and these superintendent may, of his own volition, courses are supervised by the superin­ grant permission to some and refuse tendent of public instruction. Their others. The imposition of this task will students pass the state examinations make that office odious and subject the when they complete the primary grades. superintendent to the charge of favorit­ Their uniform high standing in these ism. This is a delegation of final 32 Constitutional Amendments and Measures to Be Submitted authority to an official that is out of will realize that this measure will create harmony with the spirit of our institu­ a tremendous burden of taxation, and tions. that it is an invasion of fundamental rights guaranteed in terms by the Con­ There is a compulsory educational stitution of Oregon. law in force in Oregon now. Every nor­ mal child must attend school in the primary grades. The title of this bill CATHOLIC CIVIC RIGHTS ASSO­ is intended to mislead in that respect. CIATION OF OREGON, The proposers of this measure have tried to create the impression that there is an attack upon the public schools. By J. P. KAVANAUGH, There is not the slightest antagonism to FRANK J. LONERGAN, the public schools from any source. The proposers are the aggressors, and DAN J. MALARKEY, have forced this issue upon the public. WM. A. MUNLY,» Persons who arouse racial or religious prejudices as a means of securing place HENRY E. McGINN, or power will not be convinced by any ARTHUR C. DAYTON, showing, but the broad, liberal-minded American wants to know the facts. He P. J. HANLEY. o i to the Voters of Oregon, General Election, November 7, 1922 33 (On Official Ballot, Nos. 316 and 317) A MEASURE Defining incomes and providing for the assessment, levy, collection and payment of taxes thereon; prescribing the powers and duties of the state tax com­ mission and of income tax assessors with reference to the taxation of incomes; providing for the disposition of taxes on incomes; and making an appropriation for the purpose of carrying out the provisions thereof; to be submitted to the legal electors of the state of Oregon for their approval or rejection at the regular general election to be held November 7, 1922; proposed by initiative petition filed in the office of the secretary of state of the state of Oregon July 6, 1922. The following is the form and number in which the proposed measure will be printed on the official ballot: Initiative Bill—Proposed by Initiative Petition Initiated by the Oregon State Grange: C. F. Spence, Master, Route 3, Oregon City, Oregon; Bertha J. Beck, Secretary, Route 3, Albany, Oregon—INCOME TAX BILL—Purpose: Levying graduated, annual taxes on incomes of all residents of the state and all nonresidents receiving incomes from sources within its jurisdiction; corporations, joint stock companies and associations to pay on their net incomes not otherwise taxed hereunder; corporate bonds declared interests in corporations; natural persons to pay on net income of their business not otherwise taxed hereunder, or exempt, except pensions, inheritances, insurance to amount of $10,000 not received during insured lifetime; making certain exemptions from personal incomes and exempting mutual savings, building and loan, religious, charitable, etc., associations; provides manner of enforcement; and appropriates $50,000 for expenses. 316 Yes Vote YES or NO 317 No A BILL ments, may, with the consent and approval For an act defining incomes and providing of the tax commission, return for assess­ for the assessment, levy, collection and ment and taxation the income of profits payment of taxes thereon ; prescribing earned during the business year for which the powers and duties of the state tax the accounts of such persons are custom­ arily made up. commission and of income tax assessors with reference to the taxation of in­ Section 2. Definition of Terms; What comes ; providing for the disposition of Income Taxable. (1) The term “person” taxes on incomes ; and making an appro­ as used in this act shall medn and include priation for the purpose; of carrying out an individual, firm, copartnership, every the provisions thereof. corporation, joint stock company, or asso­ ciation, organized for profit and having a Be It Enacted by the People of the State capital stock represented by shares, unless of Oregon: otherwise expressly stated. Section 1. There shall be assessed, lev­ (2) The term “income” as used in this ied, collected and paid a tax upon incomes act shall include. received duiflng the year ending December (a) All rent of real estate; 31, 1922, and upon incomes received an­ nually thereafter, by such persons and (b) All inferest derived from money from such sources as hereinafter de­ loaned or invested in notes, mortgages, scribed ; provided, that firms, corporations, bonds or other evidences of debt of any copartnerships, joint stock companies and kind whatever ; associations which customarily close their (c) All wages, salaries or fees received annual accounts on a date other than De­ for services; provided, that compensation cember 31st or which customarily estimate to public officers for public service shall their incomes or profits on a basis other not be computed as part of the taxable than of actual cash receipts and disburse­ income in such cases where the taxation 34 Constitutional Amendments and Measures to Be Submitted thereof would be repugnant to the consti­ interest payment on such bonds unless tution of the state or nation; otherwise provided by contract. (d) All dividends, stock dividends, prof­ (c) Losses actually sustained within the its or undivided profits derived from stock year and not compensated for by insur­ or from the purchase and sale of any ance or otherwise ; provided, that no loss property or other valuables acquired resulting from the operation of business within three years or from any business or the ownership of property may be al­ whatever; lowed as a deduction, unless the income (e) All royalties derived from the pos­ which might be derived from such property session or use of franchises or legalized would be subject to taxation under this privileges of any kind; act. (f) All other income of any kind de­ (d) Sums paid by such persons within rived from any source whatever except the year for taxes imposed by any state such as is hereinafter exempted; of this union or subdivision thereof, or any (3) territory or possession of the United States, The tax shall be assessed, levied and upon collected upon all incomes not hereinafter sources from which the income taxed exempted, received by every person is derived, but not including special assess­ residing within the state; and by ments for improvements or betterments. every nonresident of the state upon (e) Dividends or income received within such income as is derived from sources the year from stock or interest in any within the state or within its jurisdiction. firm, copartnership, corporation, joint So much of the income of any person re­ stock company or association, the income siding within the state as is derived from of which shall have been assessed under rentals, stocks, bonds, securities or evi­ the provisions of this a c t; provided, that dences of indebtedness shall be assessed when only part of the income of the co­ and taxed, whether such income is derived partnership, corporation, joint stock com­ from sources within or without the state ; pany dend or association from which such divi­ or income was received shall have provided, that any person engaged in bus­ been assessed under this act only a corre­ iness within and without the state shall, sponding part of such dividend or income with respect to income other than that de­ shall be deducted; provided further, that rived from rentals, stocks, bonds, securi­ such firm, copartnership, corporation, ties or evidences of indebtedness, be taxed joint stock company or association report only upon that portion of such income as at the time of assessment the name and is derived from business transacted and address of each person owning stock or properly located within the state. interest in the same and the amount of Section 3. Deductions from Gross In­ dividends or income paid such person dur­ comes of Corporations. Every corporation, ing the assessment year. joint stock company or association shall Section 4. Deductions from incomes of be allowed to make from its gross income persons other than corporations, joint the following deductions: stock companies or associations in report­ (a) Payments made within the year for ing incomes for the purpose of taxation personal services of officers or employes shall be allowed as follows: actually employed in the production of (a) The ordinary and necessary expen­ such income, if reasonable in amount; pro­ vided, that there be reported the name, ad­ ses actually paid within the year in carry­ dress and amount paid each such officer ing on the profession, occupation or business or employe to whom a compensation of from which the income is derived, includ­ one thousand dollars or more shall have ing a reasonable allowance for deprecia­ been paid during the assessment year; tion of the property from which the income (b) Other ordinary and necessary ex­ is derived. But no deduction shall be made penses paid within the year out of income for any amount paid for personal services in the maintenance or operation of its bus­ unless there be reported the name, the ad­ iness and property, including a reason­ dress and the amount paid each such em­ able allowance for depreciation of prop­ ploye to whom a compensation of one erty from which the income is derived. thousand dollars or more shall have been All bonds issued by a corporation shall be paid during the assessment year; deemed an interest in the property and (b) Losses actually sustained within the business of such corporation ; and so much year and not compensated for by insur­ of the interest payable on such bonds as ance or otherwise; provided, that no loss is represented by the ratio between the resulting from the operation of business property located and business transacted or the ownership of property may be al­ within the state to the total property and lowed as a deduction unless the income business of such corporation shall be sub­ which might be derived from such prop­ ject to taxation under this act as income erty would be subject to taxation under of such corporation. Such, tax shall be this a c t; assessed to the bondholders under the gen­ (c) Dividends or income received by eral designation: “--------- ” (inserting the any person from stock or interest in any name of the corporation), but shall be a firm, copartnership, corporation, joint lien upon the property and business of stock company or association, the income such corporation prior to all other liens, of which shall have been assessed under and unless paid by the bondholders shall the provisions of this a c t: provided, that be enforced against the corporation. When said firm, copartnership, corporation, joint paid by the corporation the amount of stock company or association report at such tax may be deducted from the next the time of the assessment the name and to the Voters of Oregon, General Election, November 7, 1922 35 address of each such person owning stock ness on a cooperative basis, shall be re­ or interest in the same and the amount of turned as income or receipts by said dividends or income paid such person patrons but may be deducted by such com­ during the assessment year; provided fur­ pany as cost, purchase price or refunds; ther, that when only part of the income provided, that no such deduction shall be of any firm, copartnership, corporation, made for amounts distributed to stock­ joint stock company or association shall holders or owners of such company in have been assessed under this act only a proportion to their stock or ownership, corresponding part of the dividends or nor for amounts retained by such company income received therefrom shall be de­ and subject to distribution in proportion ducted : t to stock or ownership as distinguished (d) Interest paid during the income year from patronage. on indebtedness incurred in connection (4) Income received by the United with the trade or business; provided, that States, the state and all counties, cities, the debtor reports the amount so paid, the villages, school districts or other political form of the indebtedness, together with units of the state. the name and address of the creditor; Section 6. Rates of Taxation. The tax (e) Interest received from bonds and to be assessed, levied and collected upon other securities exempt from taxation un­ the incomes of all persons, firms, copart­ der the laws of the United States ; nerships, corporations, joint stock compa­ (f) Pensions received from the United nies or associations, except as otherwise States ; provided by law, after making such de­ (g) Taxes paid by such person during the ductions and exemptions as hereinbefore year, other than inheritance taxes, upon allowed, shall be computed at the following the property or business from which the rates, to w it: income hereby taxed is derived; (a) On the first one thousand dollars of (h) All inheritances, devises and be­ taxable income or any part thereof, at the quests received during the year from rate of 1 per cent; which an inheritance tax shall have been (b) On the second one thousand dollars paid to this state; or any part thereof, at the rate of 2 per (i) Insurance to the total amount of cent; ten thousand dollars, received by any per­ (c) On the third one thousand dollars son or persons legally dependent upon the or any part thereof, at the rate of 3 per decedent, in payment of death claim by cent; any insurance company, fraternal benefit (d) On the fourth one thousand dollars society, or other insurer. But endowment or any part thereof, at the rate of 4 per or other insurance paid to the insured in cent; his lifetime shall be taxable upon the ex­ (e) On the fifth one thousand dollars cess received over the amount paid for the or any part thereof, at the rate of 5 per insurance. cent; Section 5. Exemptions. (1) There shall (f) On the sixth one thousand dollars be exempt from taxation under this act or any part thereof, at the rate of 6 per income as follows, to wri t : cent; (a) To an individual an income up to (g) On the seventh one thousand dollars and including fifteen hundred dollars; or any part thereof, at the rate of 7 per (b) To husband and wife twenty-five cent; hundred dollars; (h) On the eighth one thousand dollars (c) For each child under the age of or any part thereof, at the rate of 8 per eighteen years, four hundred dollars ; cent; (d) For each additional person, who is (i) On the ninth one thousand dollars actually supported by and entirely depen­ or any part thereof, at the rate of 9 per dent upon the taxpayer for his support, cent; four hundred dollars ; (j) On the tenth one thousand dollars (e) In computing said exemption and or any part thereof, at the rate of 10 per the amount of taxes payable by persojis cent; residing together as members of a family, (k) On all taxable income in excess of the income of the wife and the income of ten thousand dollars up to and including each child under eighteen years of age fifteen thousand dollars, at the rate of 11 shall be added to that of the husband or per cent; father, or if he be not living, to that of (l) On all taxable income in excess of the head of the family, but if not paid fifteen thousand dollars up to and includ­ by him or her may be enforced against ing twenty thousand dollars, at the rate any person whose income is included in of 12 per cent; the assessment; (m) On all taxable income in excess of (2) Income of any mutual savings or twenty thousand dollars,up to and includ­ loan and building association, or of any ing thirty thousand dollars, at the rate of religious, scientific, educational, benevolent 13 per cent; or other association of individuals not (n) On all taxable income in excess of organized for pecuniary profit. thirty thousand dollars up to and includ­ (3) Profits of Cooperative Associations. ing fifty thousand dollars, at the rate of Amounts distributed to patrons in any 14 per cent; year, in proportion to their patronage of (o) On all,, taxable income in excess of the same year, by any corporation, joint fifty thousand dollars, at the rate of 15 stock company or association doing busi­ per cent. 36 Constitutional Amendments and Measures to Be Submitted Section 7. Administration. (1) The the state, shall be determined by the resi­ state shall be divided into assessment dis­ dence of such person on the thirty-first tricts by the state tax commission, but in day of December of the income year. no instance shall a county be divided. Section 9. Rules and Regulations. (1) (2) Before the first day of January, The state tax commission is hereby author­ 1923, there shall be selected and appointed ized to make such rules and regulations, by the state tax commission an income tax and to require such facts and information assessor for each assessment district in to be reported as it may deem necessary the state, who shall hold office for a term to enforce the provisions of this act. Said of four years unless removed sooner as commission is also hereby authorized to hereinafter provided. employ such clerks and other assistants (3) The state tax commission may at its as may be necessary to fearry this act into discretion transfer any income tax as­ effective operation. sessor from one district to another and (2) The state tax commission shall have may remove any income tax assessor or power and it is hereby made the duty of his deputy from office. said commission to demand and receive (4) Before entering upon his duties such from any person, subject to the payment income tax assessor shall subscribe to the of income tax under provisions of this act, constitutional bath and file the same in a full, true and correct copy of any income the office of the secretary of state; he tax return made by such person to the shall also give bonds in such form, with United States or any of its territories or such sureties and in such amounts as the possessions, or to any state, or to any state tax commission shall prescribe and foreign country. approve, and all premiums upon such Section 10. Returns. Corporations. bonds shall be paid out of moneys appro­ (1) Every corporation, copartnership, joint priated for the purposes of this act. All stock company or association whether sub­ income tax assessors shall be under the ject to an income tax under the provisions direction and control of the state tax com­ of this act or not shall make an annual mission and shall make such reports and return of income as herein provided and perform such other duties as the commis­ shall furnish to the state tax commission sion shall direct. a true and accurate statement at such (5) The state tax commission may au­ time, and in such manner and form and thorize any income tax assessor to appoint setting forth such facts as the commission such deputies and other assistants as may shall deem necessary to enforce the pro­ be required for the proper performance of visions of this act. Such statement shall his duties. Such deputies shall qualify in be made upon the oath or affirmation of the same manner and possess the same the president, vice-president or other prin­ powers as the assessor. cipal officer and the treasurer of said (6) The salaries of the income tax as­ corporation, copartnership, joint stock sessors and deputies and assistants shall company dr association, and shall be made be fixed by the state tax commission. The on or before the fifteenth day of March assessor shall be furnished all necessary of each year. printing, stationery, postage and office (2) Individuals. Every person subject equipment, and he and his deputies shall to an income tax under provisions of this be entitled to receive their actual neces­ act shall make an annual return of his sary expenses incurred in the performance or her taxable income as herein provided. of their duties. The salaries of the as­ Such return shall be under oath or affir­ sessor and his deputies and assistants, and mation, and shall be filed with the income all such expenditures shall be audited and tax assessor for the district in which the paid out of the state treasury in the same taxpayer resides, and shall be made in manner as other similar salaries and state such manner and form as the state tax expenses are audited and paid. commission shall from time to tirqe pre­ (7) The county court of each county scribe and shall contain such further in- in which the income tax assessor has an formation as the commission may deem office shall provide at the expense of the pertinent. The return shall be made on or county a suitable room or rooms in the before the fifteenth day of March in each courthouse or other convenient building at year, and shall relate to the income re­ the county seat for the use of such as­ ceived during the calendar year ending sessor. If any county shall fail or refuse on the preceding thirty-first day of De­ to furnish suitable quarters for the use cember. The state tax commission shall of the income tax assessor as herein pro­ cause to be prepared blanks for the said re­ vided the tax commission may procure turns, and shall cause them to be distrib­ such quarters at the expense of the county uted by the income tax assessors : but no primarily responsible therefor. person shall be excused from making the Section 8. The state tax commission and return by the failure of any such assessor the income tax assessors shall annually to send or give one of the blanks to him on the first day of January, or as soon or her. All persons who are notified to thereafter as practicable, proceed to assess make return of income by the tax commis­ as herein provided every income received sion or the assessor of incomes shall com­ during the preceding calendar year liable ply with the notice regardless of the to taxation under the provisions of this amount of their income. act. Liability to taxation for income which (3) Fiduciary Returns. Every guardian, follows the residence of the fecipient, in trustee, executor, administrator, agent or the case of persons moving out of or into receiver, and every other person or corpo­ to the Voters of Oregon, General Election, November 7, 1922 37 ration acting in a fiduciary capacity, shall plementary return and the correction of make and render to the income tax as­ the original return shall not relieve the sessor of the district in which such rep­ person making the same from any of the resentative resides a return of the amount penalties to which he or she may be liable of income received by him for such person, under any provision of this act. ward or beneficiary, together with all in­ Section 12. Additions and Corrections to come received by the ward, beneficiary, Returns. Whenever the state tax commis­ deceased or incompetent person whom he sion or any income tax assessor shall from represents or succeeds during the year information derived from the return or covered by the return and shall be liable otherwise be of the opinion that in one or to assessment and taxation therefor, sub­ more of the three next previous years the ject to the deductions and exemptions pro­ returns made by any person, corporation, vided in this a c t; provided, that such de­ copartnership, joint stock company or as­ ductions or exemptions have not been sociation are incorrect, or are made with claimed by or for such person, ward oi false or fraudulent intent, or when any beneficiary in another capacity. The re­ corporation, copartnership, joint stock com­ turn so made shall be signed by the person pany or association has failed or refused rendering it, and by the president or sec­ to make a return as required by law the retary thereof, if a corporation. Every per­ state tax commission may require from son subject to an income tax in his repre­ every such person, corporation, copartner­ sentative capacity shall have all the rem­ ship, joint stock company or association edies and rights of reimbursement pre­ such further information with reference scribed by law for any tax assessed to its capital, income, losses, expenditures against or paid by him in such capacity. and business transactions as is deemed (4) Discharge of Fiduciary. An execu­ expedient. Upon the information so re­ tor, administrator, guardian or trustee ap­ quired the state tax commission may make plying to a court having jurisdiction for such additions or corrections to the assess­ a discharge from his trust and final set­ ment as are deemed true and just, such tlement of his accounts, before his appli­ corrections to be made in the next tax cation shall be granted, shall file with the levy. Whenever the state tax commission income tax assessor of his district a return shall so increase or make subject to tax of all income received in his representative any income, it shall give notice in writing capacity during the time between the last, to the person liable for the payment of preceding January first and the date of the tax on said income of the amount of his application for discharge. ■Upon receiut assessment. Such notice may be served of such returns, the income tax assessor by registered mail. shall immediately determine the amount Section 13. Fraudulent Returns. (1) In of income tax due or to become due from case any return made by any corporation, such executor, administrator, guardian or copartnership, joint stock company or as­ trustee and certify to the amount or sociation is made with false or fraudulent amounts to the court in which the applica­ intent or in case of a refusal or neglect tion for discharge is pending, and the court to make a return as required by law, and shall make such order or direction as is an additional amount is discovered, the necessary to provide for the payment amount so discovered shall be subject to thereof at the time of entering final judg­ twice the original rate. The amount so ment. added to the tax shall be collected at such Section 11. Supplementary Returns. If time and in such manner as may be desig­ the state tax commission or any income nated by the state tax commission. tax assessor shall, from information de­ (2) In case of neglect occasioned ba­ rived from the return or otherwise, be of ttle sickness or absence of an officer of the opinion that any person whose income any corporation, copartnership, joint stock is taxable under the provisions of this act company or association required to make may have failed to file a return, or to said return, or for other sufficient reason, include in a return filed, either intention­ the state tax commission may allow such ally or through error, all the sources of further time for making and delivering his or her taxable income, such person such return as it may deem necessary, not may be required to file a return or a to exceed thirty days. supplementary return under oath or af­ (3) Penalty for Refusal or Failure to firmation, in such form in each individual Make Return. If any corporation, copart­ instance as the state tax commission or in­ nership, joint stock company or associa­ come tax assessor shall prescribe, of all tion shall fail or refuse to make a return sources from which the taxpayer received at the time hereinbefore specified in each any income, whether or not taxable under year, or shall render a false or fraudulent the provisions of this act, in the year for return, such corporation, copartnership, which the return was made. If from a joint stock company or association shall supplementary return or otherwise it is be liable to a penalty of not less than one found that any source of taxable income hundred dollars and not to exceed five have been omitted from the original return thousand dollars at the discretion of the the state tax commission or any income court. tax assessor nray require the amount of (4) Penalties on Officers of Corporations. income from each source of taxable income Any officer of a corporation, copartnership, has been omitted from the oath or affir­ joint stock company or association, required mation of the person liable for the tax, by law to make, render, sign or verifv any and added to the original return. Such sup­ return, who makes any false or fraudulent 38 Constitutional Amendments and Measures to Be Submitted return or statement, shall, upon conviction, or at the address given in the return, or be fined not to exceed five hundred dollars otherwise delivered at such plape of resi­ or be imprisoned not to exceed one year, dence or business or at such address. All or both, at the discretion of the court, with taxes assessed hereunder shall be paid, ex­ the cost of prosecution. cept as herein otherwise provided, at the (5) Penalty for False Return by Individ­ office of the state tax commission and the ual. In case of any return made by any per­ notice shall state the place at which the son other than a corporation, copartnership, tax shall be paid. Failure to receive the joint stock company or association is made notice provided for in this section shall not with false or fraudulent intent, or in case of affect the validity of the tax. refusal or neglect to make a return as re­ (3) When Delinquent. All income taxes quired by law, any additional amount is not paid in full on or before the fifth day discovered, the amount so discovered shall of October shall be delinquent, and shall be subject to twice the original rate. then be subject to the same interest and (6) Fine and Imprisonment. Any per­ penalty charges as are now or may here­ son, other than a corporation, copartner­ after be provided by law for delinquent ship, joint stock company or association taxes on real and personal property. As who fails or refuses to make a return at soon as practicable after the first day of the time hereinbefre specified in each November next following the date on year or shall render a false or fraudulent which any income tax became delinquent return shall, upon conviction, be fined not the state tax commission shall certify to to exceed five hundred dollars, or to be the tax collector in any county in which imprisoned not to exceed one year, or both, real or personal property owned by such at the discretion of the court, together person, corporation, copartnership, joint with the cost of prosecution. stock company or association is situated, (7) Writ of Mandamus; When to Issue. a statement of the amount of such delin­ If any person, corporation, copartnership, quent income tax assessed against the joint stock company or association fails person named, with interest arid penalty to file a return or a supplementary return charges thereon. under the provisions of this act on or be­ (4) Duties of County Tax Collectors. fore the first day of May of any year, Any county tax collector receiving such a any judge of the circuit court, upon peti­ statement or certificate of delinquent in­ tion of the state tax commission or of the come tax shall forthwith enter the amount income tax assessor for the district in of the tax in the latest assessment and tax which such person is required to file the roll in his possession, as a charge against return, or upon petition of any ten taxable any real or personal property appearing residents of the state, shall issue a writ on said roll in the name of the persori of mandamus, requiring such person to file owing such delinquent income tax. Such the return. The order of notice upon the delinquent income tax shall then and there­ petition shall be returnable not later than after be a charge against and a lien upon ten days after the filing of the petition. such real or personal property or both. The petition shall be heard and determined The same proceedings against the property on the return day or on such day there­ shall be had and be taken to enforce col­ after as the court shall fix, having regard lection and payment of a delinquent tax to the speediest possible determination of so charged, together with interest and pen­ the cause consistent with the rights of the alty charges, as are now or may hereafter parties. The judgment shall include costs be provided to enforce the payment or col­ in favor of the prevailing party. All 'writs lection of delinquent taxes on real or per­ and processes may be issued from the sonal property or both. clerk’s office in any county, and, except as aforesaid, shall be returnable as the (5) Paid by Tax Collector to Tax Com­ court shall order. mission. Delinquent income taxes collected Section 14. Determination and Assess­ by the tax collector of any county, to­ ment of Incomes. (1) The assessment of gether with interest and penalties collected corporations, copartnerships, joint stock thereon, shall be paid by such tax collector companies and associations shall be made to the state tax commission. Receipts for by the state tax commission, and the as­ all income taxes paid either to the state sessment of persons other than corpora­ tax commission or to county tax collectors tions, copartnerships, joint stock compa­ shall be issued on forms prescribed by said nies and associations shall be by the dis­ commission. trict assessor of incomes. (6) All income taxes collected, together (2) The state tax commission shall, on with interest and penalties collected or before the first day of July of each thereon by the tax collector of any county, year, give notice to every person, corpora­ shall be accounted for and turned over to tion, copartnership, joint stock company the state tax commission as often as once and association taxable under the provi­ in each two weeks. The state tax commis­ sions of this act of the amount of tax sion shall pay to the state treasurer, as payable and the date upon which the tax often as once in each two weeks, all is due and payable, which date shall be moneys received by it under the provisions the fifth, day of October next following. of this act, and such moneys shall become The notice shall be a written or printed a part of the general fund of the state. notice, and shall be mailed, postage pre­ Section 15. Appeals. (1) Any corpora­ paid, addressed to the person assessed at tion, copartnership, joint stock ocmpany or his or her place of residence or business, association subject to assessment by the to the Voters of Oregon, General Election, November 7, 1922 39 state tax commission, feeling aggrieved mission, to whom a copy of the record in by the decision of said commission regard­ the matter shall be certified, together with ing the assessment of its income, may ap­ all evidence or a copy thereof relating to peal therefrom to the circuit court of the such assessment. The state tax commis­ county in which the capital of the state sion shall review the assessment from the is situated. The appeal shall be taken and record thus submitted or from such other perfected in the following manner, and not information it may obtain, and shall make otherwise : any necessary correction and certify its The corporation, copartnership, joint conclusion to the income tax assessor, who stock company or association desiring to shall duly notify the person liable for the appeal from the action of such commission tax and enter upon the assessment any shall file a notice with the state tax com­ change made by said commission. mission within five days, excluding Sun­ Any person who shall have appealed to day, from the time the notice of the as­ the state tax commission with respect to sessment by the commission was received. the assessment of his or her income, and Within ten days after the giving of such who shall be aggrieved by the action of notice the appellant shall file with the such commission in the matter, may appeal clerk of the circuit court for the proper therefrom to the circuit court of the county county a petition for reduction of the as­ in which the capital of the state is situ­ sessment together with notice of appeal ated in the same manner and under the and the record of the filing thereof ; there­ same procedure and jurisdiction of such after the said circuit court shall have circuit court, and subject to the same judg­ jurisdiction over the matter, but not other­ ment thereof as provided in this section wise. for appeal to said court by a corporation, The appeal shall be heard and deter­ copartnership, joint stock company or as­ mined by the circuit court in a summary sociation. manner and shall be determined as a suit Section 16. Additional Returns. (1) in equity, except as herein otherwise de­ Every individual subject to a tax under this termined. Either the appellant or the state act and every corporation, copartnership, tax commission as appellee shall be en­ joint stock company and association do­ titled to the compulsory attendance of wit­ ing business in this state shall file annu­ nesses, and to the production of books and ally with the state tax commission a re­ papers. If, upon the hearing, the court turn in such form as the commission shall finds the amount at which the income was from time to time prescribe, giving the assessed by the said commission is its names and addresses of all employes re­ true and correct amount, and the assess­ siding in this state to whom the said indi­ ment was made fairly and in good faith, vidual, corporation, copartnership, joint it shall approve such assessment; but if stock company or association has paid it finds that the assessment was made wages, salary or other compensation in at more or less than the true and correct the sum of one thousand dollars or more amount, or if the same was not fairly during the next previous calendar year. or in good faith made, it shall set aside (2) Every corporation, copartnership, such assessment of the commission and joint stock company or association which determine the true and correct assessment. is represented by transferable shares, do­ A certified copy of the order or judgment ing business in this state, shall, on or be­ of the circuit court shall be sufficient fore the fifteenth day of March in the year warrant for the levying and collecting of 1923 and in each year thereafter, file the tax upon such assessment of income with the state tax commission a list of so determined. No proceedings for the the names and addresses of its sharehold­ levying or collection of the tax upon any ers who are residents of this state; pro­ assessment of income shall be stayed bv vided, however, that the state tax commis­ reason of the taking or pendency of any sion, in its discretion, may accept a list appeal from the state tax commission ; but of the shareholders on record on any other in the event the assessment is lowered bv date satisfactory to said commission. the court on appeal, there shall be re­ Every such corporation, copartnership, funded to the appellant any excess of tax joint stock company or association shall collected, and in the event the assessment also report to the state tax commission, is increased by the court on appeal the on or before the fifteenth day of March appellant shall be liable for the deficiency in each year the names and addresses of on the amount of such increased assess­ residents of this state to whom it has ment, the provisions of law governing paid interest during the preceding calendar costs and disbursements on appeal shall be year upon its bonds, notes or other evi­ applicable thereto. dences of indebtedness, and to whom it has Payment of the tax while appeal is paid any annuity or annuities. Any such pending shall not operate as a waiver of individual, corporation, copartnership, joint the appeal or the right to a refunding of stock company or association shall, upon the tax, or any part thereof, found to be request of the state tax commission, state excessively assessed. the respective amounts of dividends, inter­ (2) Appeals by Individuals. Any person est and annuities so paid by it to any dissatisfied with the determination of the person during any calendar year. income tax assessor with respect to the The returns provided for in this section assessment of his or her income may ap­ shall be made on or before the fifteenth peal, within ten days from the date of day of March in each year; but the state such determination, to the state tax com­ tax commission may in its discretion, au­ 40 Constitutional Amendments and Measures to Be Submitted thorize such returns to be made at other hundred dollars nor more than five hun­ date and in connection with any other dred dollars, or by imprisonment in the reports or returns that the said individuals, county jail for not less than one month corporations, copartnerships, joint stock nor more than six months, or both, at the companies or associations may be required discretion of the court. to file with it. Section 19. Annual Meeting of Income Any such individual, corporation, co­ Tax Assessors. The state tax commission partnership, joint stock company or asso­ shall call a meeting of the income tax as­ ciation that fails to comply with the pro­ sessors at the state capital at a specified visions of this section shall be punished time each year, for a conference on the by a fine of not less than twenty-five nor subject of taxation and the administration more than five hundred dollars for each of the laws, and for the instruction of such offense. officers in their duties. The actual and necessary expenses of each such officer in Section 17. Access to Public Records. such attendance shall be audited and paid The income tax assessor shall have access out of the state treasury in the same man­ to all public records, books, papers and of­ ner as other expenses of said assessors are fices throughout his district and may make audited and paid. a full and complete examination of them and investigate all other matters and sub­ Section 20. Contract to Assume Tax Il­ jects relative to the assessment and tax­ legal. It shall be unlawful for any person, ation of property in his district. corporation, copartnership, joint stock company or association to agree or con­ Section 18. Assessment Roll to Be Made. tract directly or indirectly to pay or as­ (1) The state tax commission shall, for sume or bear the burden of any tax pay­ each year income taxes are assessed, levied able by any taxpayer under the provisions and collected under the provisions of this of this act. Any such contract or agree­ act, establish and maintain in its office an ment shall be null and void. income tax assessment roll, which roll shall be a permaftent record and shall be Section 21. Report of State Tax Com­ in such form as the commission may de­ mission. The state tax commission shall termine. Said roll shall contain the name, submit in its biennial report a statement residence and postoffice address, arranged of the amount of income tax collected for in alphabetical order, of each person each income tax district and for each against whom an income tax has been as­ county in the state, the cost to the state sessed and levied in any year, together for the administration of the law, and all with the amount of gross income, the de­ such facts as shall be required to give a ductions allowed, the income tax assessed definite understanding of the financial op­ and levied, the amount of income tax paid erations of the law. and the date of payment, the amount of Section 22. Income Tax Part of General any refund and such other facts as in the Fund of the State. All moneys received judgment of the commission may be neces­ from income taxes shall become a part of sary for a complete roll. the general fund of the state and shall be Said assessment roll shall be a public applied in the reduction of state taxes as record. levied under the present system. Nothing herein contained shall be held to permit, (2) Secrecy Required of Officials. Ex­ by the income tax collected under the pro­ cept as heretofore provided in this section visions of this act together with taxes lev­ and as hereinafter provided, it shall be ied under the present system, in the aggre­ unlawful for the commission, any agent, gate in any year, the levy and collection clerk or other officer or employe to divulge of taxes for state purposes, of any greater or make known in any manner any par­ sum than is authorized by the constitution ticulars set forth or disclosed in any re­ of the state. port or return required under this a c t; provided, that in any action or proceeding Section 23. Appropriation. The sum of brought for the collection, remission, can­ fifty thousand dollars (?50,000) or so celation or refund of the whole or any part much thereof as may be necessary to carry of a tax assessed under this act, or for this act into effect, is hereby appropriated enforcing the penalties prescribed for mak­ out of any money in the general fund of ing false or fraudulent returns, any and the state not otherwise appropriated. all information contained in such returns Section 24. Judgment Not to Invalidate. may be furnished or made accessible to If any clause, sentence, paragraph or part the officers or representatives of the state of this act shall, for any reason, be ad­ or district charged with the duty of prose­ judged by any court of competent juris­ cuting or defending the same and all such diction to be invalid, such judgment shall returns and statements and correspondence not affect, impair or invalidate the re­ relating thereto may be produced in evi­ mainder of this act, but shall be confined dence in any action or proceeding, civil or in its operation to the clause, sentence, criminal, directly pertaining to such re­ paragraph or part directly involved in the turns or the assessment made thereon. controversy in which such judgment shall (3) Penalty for Violating Secrecy of Re­ be rendered. turns. Any officer, deputy, clerk or em­ ploye violating subdivision 2 of this sec­ tion shall upon conviction thereof be For affirmative argument see page 41. punished by a fine of not less than one For negative arguments see pages 42-44. \ to the Voters of Oregon, General Election, November 7, 1922 41 (On Official Ballot, Nos. 316 and 317) ARGUMENT (Affirmative) Submitted by the Oregon State Grange, in behalf of the Income Tax Bill. The graduated income tax bill pro­ because it taxes every man according to poses— his ability to pay. 1. To tax net incomes so that sources of “ The income tax is the only one that wealth which now escape taxation will reaches all classes of excess profits. In contribute a just share towards the sup­ years when the business or individual is port of the state government. prosperous the payment will be large ; in years of depression the payment will be 2. To reduce the burden of general prop­ small.” erty tax in proportion to the amount raised by the income tax. Thomas E. Lyons, member of the Wis­ consin tax commission, has said: 3. The EQUALIZATION of taxation and not INCREASED taxation. “ As no tax is imposed until a net income is realized and the burden is then gradu­ The graduated income tax bill provides ated in proportion to the amount of such that all moneys received from income taxes income, the tax automatically adapts it­ shall become part of the general funds of self to the changing conditions of business. the state and shall be applied in the reduc­ * * * In addition to these considerations tion of state taxes as levied under the the income tax taps sources of revenue present system. which can not be reached by the property “ The exemptions are sufficient in tax, such as salaries, commissions, pro­ amount to enable the citizen to maintain fessional fees, profits derived from the a decent standard of living before contrib­ sale of capital assets, and many other uting to the expense of the government.” forms of gain. * * * Ag the tax is neither levied nor collected until after the Deductions are allowed for ordinary and profit has been made, it can not be added necessary expenses in carrying on the pro­ to the price of the property sold, nor read­ fession, occupation or business. ily shifted to the consumer.” An individual’s income is exempt up to Hon. A. J. Maxwell, member of North and including fifteen hundred dollars. Carolina tax commission, has well said: Husband and wife are exempt twenty- “ The genuine income tax— five hundred dollars. “Doesn’t speculate. For each child under eighteen years of “ It doesn’t look to the future. age, four hundred dollars. “ It attaches itself to the achieved result. Under the rates of taxation provided in this bill a person having an income of one “ It plays no favorites. thousand dollars above exemption would pay $10. “ It commits no wrong. Five thousand above the exemption “ it leaves untouched the unfortunate. would pay $150. “ It is generous with wealth that for the Ten thousand would pay $.'.'0. time is unproductive, but it exacts its full toll where and when fortune favors, an t Fifty thousand would pay $5,800. permits the state to ®hare. in equitable proportion, the prosperity of the people.” The fact that those who have a large income pay a larger tax is readily justi­ OREGON STATE GRANGE, fied by their greater ability to pay and the greater sacrifice involved in the payment C. E. ST*ENGK. Master. of the tax by those who have small in­ comes. It is the fairest kind of a tax BERTHA J. BECK, Secretary. 42 Constitutional Amendments and Measures to Be Submitted (On Official Ballot, Nos. 316 and 317) ARGUMENT (Negative) Submitted by W. Lair Thompson, Portland, Oregon, opposing the Income Tax BilL The income tax bill proposed by the mission may appoint an unlimited num­ State Grange should not be passed upon ber of clerks and assistants, and there the theory that it can be later amended is no limit to the salaries that may be — approval of this bill will immediately paid to assessors, deputies, clerks or cause the injury which will inevitably assistants. The assistants may be high- result, because it is applicable to the salaried lawyers, experts or detectives. year 1922. The danger is imminent and Annual meetings of the horde of tax immediate; those favoring the principle assessors are to be held at Salem at of an income tax should nevertheless state expense, where a school of in­ oppose this measure. struction is to be held. There is no limit Here are a few of the many reasons upon the time these tax eaters may live why the voters should vote NO on this at public expense. bill: A duplication of employes is provided 1. It Will Immediately Stop the Business for in that corporations, partnerships and Development of the State of Oregon. associations, wherever situated, shall be assessed by the tax commission, while The wealth of Oregon is notoriously natural persons shall be assessed by the insufficient to develop her great natural district assessor and his deputies. This resources. We of Oregon are borrowers— means a double army of employes. not lenders. We look outside the state to induce capital to finance our develop­ 3. The Proposed Law Places the Heaviest ment. Our great lumber mills and log- Burden en Taxpayers Residing in the Out­ ing camps are operated with money lying Counties, and Practically Denies Court borrowed in the east, often by floating Redress to Some. bond issues. Right now we are asking All appeals from the decision of the railroads to open up eastern Oregon and tax commission must be to the Circuit the coast counties. Railroads are con­ Court for Marion County, and must be structed only with money raised through initiated within five days.' Taxpayers and bond issues. The proposed law levies a attorneys must go to Salem to protest tax upon the interest of these bonds against an unjust tax and many living owned outside the state of Oregon at in the distant counties will have no the rate paid by the issuing concern in redress because of insufficient time. the state, regardless of the amount thereof held by the nonresident investor. 4. Publicity of Private Incomes, Whether The law specifically prohibits assump­ Business or Personal, and the Intimate Details tion of payment of the tax by the issuer of One’s Business, is Un-American, and Un­ of the bonds. Such bonds can not be sold. bearable to a Free People. The tax rate provided will so burden The proposed bill expressly makes the business in Oregon that it can not com­ income tax assessment roll a public pete with like business in neighboring document, and has entirely Insufficient states where like burdens are not im­ safeguards around the intimate details posed. Will a lumber mill locate in Ore­ of private business, which may be de­ gon at a 15 per cent increased overhead manded without limit by the taxing cost, when just as good timber is in army. Do you want your competitors, Washington? resident or nor —sident, to have access If this law is approved unemployment to your private accounts? The “assist­ will be the rule in Oregon. ants” employed by tax commission or assessor may be detectives. Are the 2. The Burden ef Taxation Will Be In­ people of Oregon ready to authorize the creased by the Bilk Without Relief te Property employment of professional snoopers to Now Taxed. pry into their private business? No workable plan to relieve property 5. The Proposed Bill Taxes the Provision now bearing the burden of taxation is You Have Made fer Year Widow and Orphans, and Discourages Thrift. proposed in the bill. It does not propose retrenchment in expenditures, will pro­ If one could point out one part as vide more money to spend, and will re­ most vicious in an altogether vicious sult in extra state expenditures at the measure it is to be found under this expense of those now bearing the burden. head. The bill authorizes the appointment of The law, if approved, will tax the in- as many as 36 district income tax asses­ heritance left to widows and orphans sors, who may appoint an unlimited by all except the vich, Th© property left number of deputies; the state tax com­ by a decedent in too small amount to to the Voters of Oregon, General Election, November 7, 1922 43 be subject to state inheritance tax will A corporation may pay salaries to its be taxed as an income to the widow and president, secretary, etc., and deduct orphan, even though it may have been such amounts as an expense of the busi­ earned, and a tax accrued thereon against ness. An individual or members of a the family head in the same year. partnership may not do this. The entire net income of the partners is lumped to It taxes life insurance, in excess of take the higher rate as one income. $10,000, even though payable to more than one beneficiary, although this pro­ The individual may not deduct inter­ vision for our loved ones has been the est paid on personal indebtedness. The especial object of legal protection in all bill allows interest deductions by indi­ countries. viduals only on “ indebtedness incurred in connection with the trade Or busi­ It taxes the endowment policy of life ness." What about the home owner who insurance, designed to encourage thrift is paying for a home on the installment by providing protection against impov­ plan, or paying off a home mortgage? erished old age. It is doubtful whether a farmer could Finally, it undertakes to add the earn­ deduct interest paid on a farm mortgage ings and income of your child and your — certainly not if the mortgage were wife to the income of the family head, in incurred to educate his children, to pay order to create an aggregate sum that will for care and attention for a sick wife, take the higher rate and makes each liable or to defend against an unjust accusa­ for the tax of the other. tion of crime. 6. Payments Under the Soldier’s Bonus Finally— Law Will Be Taxed, The proposed law is framed to give Forgetful of the patriotic service of additional incentive to men of wealth, so our soldiers and sailors, whom taxpayers necessary to our state development, to o f Oregon are rewarding at stupendous take themselves and their needed burden, the proposed bill does not ex­ wealth from Oregon immediately. It empt the soldier’s bonus payments from says: “ Liability to taxation for income the income tax. which follows the residence of the re­ 7. The Proposed Law Penalizes Aid From cipient, in case of persons moving out of or into the state, shall be determined Parent to Child. by the residence of such person on the One of the most appalling defects of thirty-first day of December of the in­ the proposed bill is its taxation of gifts. come year.” Our men of wealth have a If a father is taxable upon his income proportion of their money invested in for the year and makes a financial gift business, but usually the greater pro­ to a son to aid him in securing an edu­ portion is invested in securities that cation or starting in business, or to a follow the person. Not only will this law daughter for an education or a wedding drive them and their wealth out of the present, the son or daughter is again taxed state, but by removing between the on this g ift; also, as the income of son or November election and the end of the daughter it may become a paper increment year they will in large measure escape to the family income to take the higher taxation for 1922. rate. Even the federal income tax law passed under stress of war necessity per­ The misguided sponsors of this ill- mits deduction of gifts. advised measure should be manly enough to acknowledge their mistake 8. The Proposed Law Discourages Home­ and withdraw the bill. If not, surely the building and Discriminates Against Individuals people will save the state by voting NO. and Partnerships. If the people desire an income tax law While corporations may deduct all (and it is very doubtful whether any taxes imposed by any state or the income tax law is suited to an unde­ United States, individuals and copart­ veloped state that must develop through nerships may deduct only such taxes foreign capital) let them adopt a con­ as are paid during the year “ upon the stitutional amendment requiring the property or business from which the passage of an income tax bill by th» income hereby taxed is derived.” That legislature, where every citizen can pre­ is, the laboring or salaried man, who sent his views, and a. law can be framed has no business of his own, but supports through united counsel, that will not his family by working for another, cripple state development. can not. deduct the taxes on his home in computing his income tax. Neither W. LAIR THOMPSON. can he deduct other taxes paid by him. The federal war income tax permits such 926 Northwestern National Bank deduction. Building, Portland, Oregon. Constitutional Amendments and Measures to Be Submitted £4__________ to the Voters of Oregon, General Election, November 7, 1922 (On Official Ballot, Nos. 316 and 317) ARGUMENT (Negative) Submitted by Portland Press Club, Portland Association of Credit Men, Chamber of Commerce, Associated Retail Credit Men of Portland, Progressive Business Men’s Club, Kiwanis Club, Oregon Technical Council, Portland Ad Club, and East Side Business Men’s Club, of Portland, Oregon, opposing the Income Tax Bill. The measure is unsound, class legis­ in our sister states and it would be lation which would place the burden of unwise to put such an unsurmountable taxes on business enterprises. obstacle as this measure in the path of Pay rolls would be driven from the our natural progress. state if it were adopted. This measure is entirely too extreme It would deprive Oregon of new capi­ to receive serious consideration as a tal, new industry and new energy. part of our taxing system. The normal growth of the state We recommend a careful reading of would be retarded, if not permanently this drastic measure by every voter so stopped. that* its deleterious effects on the wel­ fare of our state may be comprehended. It would provide a means of raising a needlessly large amount of tax money PORTLAND PRESS CLUB, when times are good anjd fail to raise a sufficient amount when times are bad. By JAS. H. CASSELL, President. It would create jobs for hundreds of PORTLAND ASSOCIATION OF state employes. Its enforcement cost CREDIT MEN, would be tremendous. By E. W. JOHNSON, President. It would make public record of pri­ vate income and expenditures of every CHAMBER OF COMMERCE, citizen. By O. M. MIELKE, President. It would drive capital into tax-free ASSOCIATED RETAIL CREDIT MEN bonds. OF PORTLAND, It would establish, even more dras­ By JOHN F. O’GARA, President. tically, the very system which the fed­ eral government has found onerous and PROGRESSIVE BUSINESS MEN’S impractical. CLUB, It demands payment of taxes arbi­ By GEO. W. STAPLETON, President trarily assessed without recourse until after the tax is paid. KIAWANIS CLUB, A mild, sensible income tax would By LESTER M. LELAND, President not be objectionable, but one which goes OREGON TECHNICAL COUNCIL, to the extreme of this measure defeats its own purpose by striking a blow at By E. W. LAZELL, President. industry. PORTLAND AD CLUB, No other state in the Union has a tax By GEO. L. RAUCH, President. as great as this would impose. The development of our natural re­ EAST SIDE BUSINESS MEN’S CLUB, sources has been slower in Oregon than By G. P. EISMAN, Vice-President. Index 45 j P age ACTS PROPOSED— . Compulsory Education Bill ....T..................................... 21 , 22 Income Tax Bill .......................J...................................~.................... 33-40 AMENDMENTS PROPOSED, CONSTITUTIONAL— 1925 Exposition Tax ................................................ ,................................... 13, 14 Income Tax .................................................................................................... 16, 17 19 Permitting Linn County Tax Levy to Pay Outstanding Warrants .... 3 Permitting Linn and Benton Counties to Pay Outstanding Warrants 4, 5 Salmon Fishing and Propagation ........................................ X ........................... 11 Single Tax ............................ ....................................................................... 8 ARGUMENTS, AFFIRMATIVE— Compulsory Education ................................................................................................. 23 1925 Exposition Tax .....................................................................- .............................. 15 Income Tax Amendment ............................................................................................. 1« Income Tax Bill ..................................... 41 Permitting Linn and Benton Counties to Pay Outstanding Warrants ............... 6, 7 Single Tax ..................................................................................................................... 9. 1° ARGUMENTS, NEGATIVE— Compulsory Education ................................................................................................. 24-32 Income Tax Bill ...................................... ...................................................................... 42-44 Interest Rate ................................................................................................................. 2<1 Salmon Fishing and Propagation ............................................................................. 12 BALLOT, HOW PROPOSED CONSTITUTIONAL AMENDMENTS AND MEASURES WILL APPEAR ON ....................................................................46, 47 BENTON COUNTY TO PAY OUTSTANDING WARRANTS, CONSTITU- v TIONAL AMENDMENT PERMITTING .......................................................... 4, 5 COMPULSORY EDUCATION, PROPOSED LAW ........................................................ 21, 22 CONSTITUTIONAL AMENDMENTS— See Amendments Proposed, Constitutional. EDUCATION, COMPULSORY, PROPOSED LAW ...................................................... 21, 22 EXPOSITION TAX AMENDMENT, 1925 ......................................................................13, 14 INCOME TAX, PROPOSED CONSTITUTIONAL AMENDMENT ...........................16, 17 INCOME TAX, PROPOSED LAW ................................................................................. 33-40 INTEREST RATE AMENDMENT .................................................................................. 19 LAW AUTHORIZING THIS PUBLICATION .............................................................. 2 LAWS PROPOSED—See Acts Proposed. LINN COUNTY TAX LEVY TO PAY OUTSTANDING WARRANTS, CON­ STITUTIONAL AMENDMENT PERMITTING ............................................ 3 RATE OF INTEREST, CONSTITUTIONAL AMENDMENT ...................................... 19 SALMON FISHING AND PROPAGATION, CONSTITUTIONAL AMENDMENT.. 11 SINGLE TAX, CONSTITUTIONAL AMENDMENT .................................................... 8 TAX- 1925 Exposition ......... .................. .................................................................................13, 14 Income, Proposed Constitutional Amendment .......................................................... 16, 17 Income, Proposed Law ......................................... 33-40 TAX LEVY TO PAY OUTSTANDING WARRANTS, CONSTITUTIONAL AMENDMENTS PERMITTING LINN AND BENTON COUNTIES TO MAKE ............................................................................................................. 3-5 46 Ballot Titles This Is the Way the Proposed Constitutional Amendments and Measures Will Appear on the Official Ballot NOTE.— The following list of ballot titles and numbers has been compiled for the convenience of the voters, so that if desired they may prepare in advance marked lists of all measures in order to expedite the marking of their ballots while at the polls. — Secretary of St a t e . Referred to the People by the Legislative Assembly Submitted by the Legislature—AMENDMENT PERMITTING LINN COUNTY TAX LEVY TO PAY OUTSTANDING W ARRANTS— Purpose: To amend section 10 of article XI of the constitution of the state o f Oregon so as to require the annual levy of a tax o f two mills on the dollar on all taxable property of Linn county, Oregon, until all warrants of said county outstanding December 31, 1921, are paid with legal interest and permitting such levy to be made in excess o f the limitations fixed by said section 10 of article XI. 300 Yes Vote YES or NO 301 No Submitted by the Legislature—AMENDMENT PERMITTING LINN AND BENTON COUNTIES TO PA Y OUTSTANDING W ARRANTS— Purpose: To amend section 10 of article XI of the constitution of the state of Oregon, so as to require the annual levy of a tax of two mills on the dollar on all taxable property o f Linn county, Oregon, until such time as all warrants o f said county outstanding December 31, 1921, are paid with legal interest and to permit an issue of bonds by Benton county when authorized by a majority vote of the people of said county voting thereon, in the amount of said county’s warrants outstanding December 31, 1921, for the payment o f which no funds were then available. 302 Yes Vote YES or NO 303 No Proposed by Initiative Petition Initiated by The Oregon Single Tax League: Arthur Brock, President, 666 Harold Avenue, Portland, Oregon ; Alfred D. Cridge, Vice-President, 954 East 22nd Street North, Portland, Oregon; Christina H. Mock, Secretary, 316 Stock Exchange Building, Portland, Oregon (residence address, Umatilla, Oregon) ; and J. R. Hermann, Manager, 316 Stock Exchange Building, Portland, Oregon—SINGLE TAX AMENDMENT— Purpose: To amend section 1 o f article IX o f the constitution o f the state of Oregon to read as follow s: From July 1, 1923, to and including July 1, 1927, all revenue for maintenance of state, county, municipal and district government shall be raised by a tax on land irrespective of improvements therein or thereon, and thereafter the full rental value o f land, irrespective of improve­ ments, shall be taken in lieu o f all other taxes for the maintenance of government, and for such other purposes as the people may direct. 304 Yes Vote YES or NO 305 No Initiated by G. G. Green, West Linn, Oregon— SALMON FISHING AND PROPAGATION AMENDMENT— Purpose: Making unlawful the use of seines, traps and fishing wheels for catching salmon in any waters o f the state or over which it has concurrent jurisdiction; requiring fifty per cent o f salmon spawn to be planted in the river from which it is taken not less than twenty miles from its mouth, except where a dam or falls is within such distance, then as near as practical to such dam or fa lls ; and providing a penalty from $1*0 to $1,000, or imprisonment in the county jail from sixty days to one year, or both such fine and imprisonment. 306 Yes Vote YES or NO 307 No Ballot Titles 47 Initiated by the Atlantic-Pacific Highway and Electrical Exposition: Franklin T. Griffith, 679 Elliott Avenue, Portland, Oregon; Geo. L. Baker, 945 East 28th Street, Portland, Oregon; Emery Olmstead, 635 Tillamook Street, Portland, Oregon; Wm. Hanley, Burns, Oregon; A. H. Lea, 550 Thompson Street, Portland, Oregon; J. F. Daly, 625 Halsey Street, Portland, Oregon; Guy W. Talbot, 252 King Street, Portland, Oregon; W. W. Harrah, 616 Tustin Street, Pendleton, Oregon; F. G. Deckebach, 940 “ D” Street. Salem, Oregon, constituting the Managing Committee— 1925 EXPOSITION TA X AMENDMENT— Purpose: To authorize the city o f Portland to raise 83,000,000 by levying and collecting a special tax of $1,000,000 each year for three years beginning not later than 1924, and expend the same as authorized by the voters o f said city at any general or special election, to pay the expense of holding an exposition in the year 1925 or as soon as possible thereafter to advertise the resources, products, commerce, industries and general advantages of the state of Oregon and city of Portland, and validating any preceding or concurrent city legislation carrying same into effect. 308 Yes Vote YES or NO 309 No Initiated by State Taxpayers League o f Oregon: W. J. Fullerton, Warren, Oregon; Wm. Hanley, Burns, Oregon; C. E. Ingalls, Corvallis, Oregon ; E. C. Judd, Astoria, Oregon; H. L. Kuhl, Canyon City, Oregon; A. M. Lafollett, Salem, Oregon ; E. W. McComas, Pendleton, Oregon; Clyde M. McKay, Bend, Oregon; George Miller, La Grande, Oregon; B. W. Sleeman, Port­ land, Oregon ; H. C. Stearns, Yoncalla, Oregon ; I. U. Temple, Pendleton, Oregon ; Chas. H. Wieder, Albany, Oregon, Legislative Committeie— INCOME TAX AMENDMENT;—Purpose: To require that one-half o f the tax levy for state expenses each year be levied on net incomes o f natural persons and corporations beginning with 1924, the annual rate o f income tax to be fixed by dividing the amount of tax required by the total net amount of all incomes subject to such t a x ; providing personal exemptions ef from $800 to $1,000 for unmarried persons and from $1,000 to $1,500 for married persons and $200 additional for each dependent, also life insurance, gifts, bequests, devises and inheritances, and charitable corporations and corporations exempted by United States income tax law. 310 Yes Vote YES or NO 311 No Initiated by J. F. Albright, Oregon City, Oregon—INTEREST RATE AMENDMENT— Purpose: To provide that the legal rate o f interest in this state shall be six per cent per annum and no more on all moneys after the same shall become due, but on contract the rate of seven p er'cen t pier annum, and no more may be charged by express agreement of the parties, which rate shall be inclusive o f all brokerage and commissions ; and that no laws of this state relating to interest or usury are repealed or abrogated by this section, except in so far as the rate o f interest is modified thereby. 312 Yes Vote YES or NO 313 No Initiated by Ira B. Sturges, Baker, Oregon; Dr. Robert C. Ellsworth, Pendleton, O regon; Harold Baldwin, Prineville, Oregon; W. B. Daggett, Redmond, O regon; Lewis H. Irving, Madras, Oregon ; Collin E. Davis, The Dalles, Oregon; Leslie G. Johnson, Marshfield, O regon; C. A. Swope, Grants Pass, Oregon; W. F. Harris, Roseburg, O regon; John R. Periland, Albany, Oregon ; J. R. Jeffery, Seaside, Oregon ; F. C. Holibaugh, St. Helens, Oregon ; O. O. Hodson, McMinnville, Oregon; E. L. Johnson, Hillsboro, Oregon—COMPULSORY EDUCATION BILL— Purpose: Requiring any parent, guardian or other person having control, charge or custody o f a child ever eight and under sixteen years o f age, from and after September 1, 1926, to send such child to a public school during the entire school year, excepting: (a) children physically unable; (b) children who have completed the eighth grade; (c) children between the ages o f eight and ten living more than one and one-half miles, and children over ten years of age living more than three miles from a public school, except when transportation is furnished; (d) children taught by parent or private teacher. 314 Yes Vote YES or NO 315 No Initiated by the Oregon State Grange: C. E. Spence, Master, Route 3, Oregon City, Oregon; Bertha J. Beck, Secretary, Route 3, Albany, Oregon— INCOME TAX BILL— Purpose: Levy­ ing graduated, annual taxes on incomes o f all residents o f the state and all nonresidents receiving incomes from sources within its jurisdiction ; corporations, joint stock companies and associations to pay on their net incomes not otherwise taxed hereunder; corporate bonds declared interests in corporations ; natural persons to pay on net income of their business not otherwise taxed hereunder, or exempt, except pensions, inheritances, insurance to amount o f $10,000 not received during insured lifetim e; making certain exemptions from personal incomes and exempting mutual savings, building and loan, religious, charitable, etc., associations; provides manner o f enforcem ent; and appropriates $50,000 for expenses. 316 Yes Vote YES or NO * 1 317 No This b ook W IL L BE DUE in the Library on the last date given below. A fine will be charged in accordance with the rules of the local library. Renewal may be had upon request, if the book is not reserved. 11 iv1ay?46— ih J d y o l ift May’S* t a 'r~r'-K- . . O i — 1J l v 4¥ __J L -------- \ *