davidaulloa/AmericanStories huggingface dataset:
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
ACCOUNTING PRINCIPLES
is NAME OF NEW COURSE
Professor Sewers Will Conduct Cor
respOndence Work in Scientific
BOOlSlxeeping.

bookkeeping.
UNIVERSITY OF OREGON, Eu-
gene. Dec. "a course In Accounting
Principles will be offered by the I'ni-
versity OF Oregon in January. This
course is connected with the principles
underlying modern bookkeeping prac.
tees. 1t deals with the methods OF
designing systems Of bookkeeping
records and explains the philosophy
OF modern accounts. 1t Is designed
for the bookkeeper who wants ia
know the reason for the things he Is
accustomed to do and for the man OF
woman who may never expect to be-
come a bookkeeper but who wishes to
know enough about accounts to be
able to understand bank statements
financial statements Of clubs. church
es or corporations and official re-
ports of various kinds.
Every person who expects to take
some part in the conduct OF govern
ment should have some knowledge OF
accounting. The successful manage
ment OF corporation. municipality
county, school district, state or natior
depends upon its accounting system
The science Of accounting is to the
government Of a person or corpora
ton what the science OF navigation u
to ocean travel. It must be depended
upon to guide action to the desired
objective point. Intelligent econom!
ia impossible without scientific ac
Counting that will show where econ
NJ q a a.
pecially true when applied to the reg
ulation OF public affairs by interested
citizens.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
Smallpox At Kamela-

DR.. d. j. McFaul, county health
officer, returned this morning from
Kamela where he had been called by
case of smallpox The patient Is a
woodcutter named Peterson and he
has the disease in a bad form, al.
though he Is getting along very we'll
The man is thoroughly quarantined
and DR.. McFaul Is hoping to keeI
down the epidemic. It Is the only
case in the Kamela .neighborhood. The
disease may have been contracted ir
La Grande where there is smallpox Of
in Walla Walla, where the sick mar
halls from.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
Judgments Rendered.

Circuit Judge Phelps has handed
down DEGREES today as follows: To Ed
ward lie Fave against F. l. Atkinson
for $500. interest and $50 attorneys
fees and foreclosure of mortgage; to
Fred Hesse against A. G. and Adelaide
Nelson for $4,000. interest $235 at
torney fees and $40 costs and fore
closure of mortgage; to ]. L. Ham
mack against ]. w. and G. r. Short
ridge for recovery Of horses within
ten days. Failure to surrender the
horses in that time will be equivalent
to the cancellation of a debt Of $44!
owed by plaintiff and an additiona
judgment for plaintiff Of s22s
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10

ing their customer was being crowded
by the Spokane bank.
Story CorrObOrated.
The report regarding the error In
the message sent Mr.. Drumheller
from Spokane has been current here
today and was verified this afternoon
when the East Oregonian called Mr..
Drumheller by phone. Though he
discussed the matter reluctantly and
showed dislike for the publicity he
is receiving Mr.. Drumheller admitted
such a mistake had been made.
Asked as to whether he contemplated
damage suit against the telegraph
company he said he did not wish to
commit himself and referred the
questioner to his lawyer John H. Ped
igo of Walla Walla. Mr.. Pedigo was
called by phone and corroborated the
story of the mistake in the telegram
but asked to be excused from COM
ments on the question of damage
suit. He admitted however, he is
making an investigation of the matter.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10

The topics treated in this course.
which will be conducted by Professor
Don C. Sewers, director Of the munic'
ipal reference bureau, will be:
Fundamental accounting principles
Definitions; the day book; the
double entry system; classification OF
accounts; use Of accounts; use OF con-
trolling accounts
Accounting systems-Records OF
original entry; cash book; posting me-
diums; orders, contracts and invoice
registers; journal and ledger; the
ledger; arrangement Of accounts.
The balance sheet-Trial balance
general arrangement OF items, English
vs.. American form: science of ruling
forms.
The cash account-The cash book
the interest fund; accounts receiv
able; accounts payable; the inventor!
and stock record book; use OF order
and requisltions.
Fixed assets and depreciation--Re
serve funds; sinking funds; surplu
| dividends.
Fixed assets and depreciatlon-Re
rseve funds; surplus dividends.
The corporation--Part vs.
corporations; method Of incorporating
capital; capital stock; common an
preferred stock; stockhlders an
bondholders.
Elements Of art accounting-Ra,
materials; labor and manufacturin
expenses; production order metho
and process method.
Special fication-Municlpal &C
counts; philanthropic organization &C
counts; private accounts.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
Pendleton Relief Association.

A meeting of the Pendleton Relief
Association has been called for the
Commercial Association rooms at 10
o'clock Thursday morning. The meet
ing is called by Mrs. ]. s. Landers.
secretary. upon instructions from the
president. r. H. Wilcox. The asso-
citation engages in work for the needy
and the session tomorrow will be for
the purpose of considering the lcal
situation and arranging plans for CIV
ing Christmas cheer to homes that
otherwise might 60 cheerless
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
on a spring wagon pulled by four
horses.
FALLING ROCK KILLS MAN.
Another Miner Probably Fatally Hurt
Near RoSlyn, Wash.

RoSLYN. Wash, Dec. 10.-A fall
ing cap rock in mine No. OF the
Northwestern Improvement company
at Ronald, near here, caught John
Semcovich and Joe Oller beneath its
weight, killing Semcovich instantly
and probably fatally inujring Oller.
Both men were recent arrivals in this
field and little is known concerning
them.
The accident is only the second of
its kind TO have occurred in this field
in more than a year. There are sew
eral thousand men working in the
eight mines of the district.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
THAw APPLIES FOR BAIL.
Fugitive From Mattewan Again TO be
Opposed by Jerome.

CONCORD, y. H, Dec. 10.-Harry
II. Thaw, who is resisting efforts TO
~xtradite him to New York on charg-
es of conspiracy with his escape from
Matteawan, applied for bail. His pc
tition will be heard by Judge Aldrich
an the United States Court.
william T. Jerome, who is in charge
Of the case for New York, will ap-
pear in opposition.
Thaw Is in the custody of United
States Marshal Mute and Sheriff
Drew, of Coos county, pending the
decisin of the United States court on
his appeal for a writ of habeas COR
pus
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
More Houses Quarantincd.

The residences of p. s. Thompson,
1405 West Webb street, Mrs. Horton.
617 Mark, Guy Clark, 500 south Main,
r. ]. English, 3O4 Garden. and F. H.
Mytinger, SIC West Court, have been
Quarantined for measles today. The
residence Of l.. Breeding 1909 east
Court, was quarantined yesterday for
smallpox
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
salmon Eggs Reach wedderburn.

WEDDERBURN, Ore, Dec. 10
Deputy Fish Warden Jewell, Of Port
land, came here a few days ago with
about 100000 salmon eggs for the
Indian creek hatchery. The eggs ar
rived in good condition. though Mr..
Jewell had strenuous trip with them
coming on the Breakwater to Coos
Pay, thence to Bandon by rail and
boat and from Bandon to Wedderburn
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
VESTS AGENT DISMISSED.

Governor Discharges Special Officer
az Baker, Whose Mission Fails.
BAKER, Ore. Dec. 6.-Edward
Richards. the special agent Of Gov
ernor West. who appeared here sew.
eral weeks ago and began accumu-
lating evidence on which to base
charges Of Illegal liquor selling, graft
etc, and who failed to obtain any in.
dictments as result Of his evidence
before the grand jury, was dismissed
by Governor West.
The governor, In his letter Of dis
missal, tells Richards his usefulness
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
Two Divorces Granted.

Circuit Judge G. w. Phelps has
granted divorces to the plaintiffs in
the cases of Nancy ]. Lapham VS.. B.
r. Lapham and of Minta H Menden-
hall VS.. James Mendenhall. In the
latter case, the plaintiff secures $3.50
and seven head of cattle by a prop
erty stipulation entered into between
the parties.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
Ell, Near Milton.

Several head of elk are along the
Walla Walla river, just east of Milton
according to the nailcarrier on the
route extending up the river from
Milton. He says he saw COW and
calf feeding at haystack near
ranch house, not more than two
miles from town, and that bull, COW
and calf were seen at what Is known
as "The Elbow" on the river. IL miles
from town. This is the first time
any of these animals have been seen
in that section for many years, though
;hey were numerous in early days.
The matter has been reported tc
the district game warden here, who
says II the report is correct. the an
imals must be part Of herd brought
over from Yellowstone park last win
ter by walla Walla county sports
men.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
Club Meeting Tonight.

At the Commercial association
rooms tonight the deferred meeting Of
the club will be held and owing to
the fact some business of much i'm
portance will be up for transaction q
good attendance is requested by Pres
ident Tallman. One of the subjects
up for action tonight is the matter
of the increased appropriation for the
federal building.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
One Goes Dry. Other Wet.

BOSTON, Dec. 10.-Two of the six
teen Massachusetts, cities which held
elections changed their attitude on the
license question. Lynn broke dry
period of six years by voting in favor
of license; Newburyport returned to
the no-license column after a year
in which liquor was sold legally.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10

in Baker is at an end and says that
the alleged conditions in Baker now
will be handled in some other way.
Richards said he has requested the
governor to appoint special prose-
cutor in Baker and II is his belief
that because OF statements to the
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10

governor that he was unable to OBJ
tain indictments because Of lack of
support in the district attorneys Of
flee. Governor West will send an
outsider to handle cases of q certain
class when the grand jury recon
venes.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
Realty Transfers.

]. B. Saylor and wife to E. G. Ehr-
hart, NV IA of sec. "a, twp 8, N. r.
S3: Walter Hesseltine of Walla walla
to his wife. Jennie F. Hesseltine. l
and 1-S acres in the city Of Milton
and 3S acres in sec. 25. twp 6. N. r
"a: John B. Duffy to Charles e. Will
liams for $4,000. sw Ia of the NV IA
Sec 90, twp 8, N. r. 35.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
Represents Chautauaua.

r. d. Edwards, representing the
Ellison-White Chautauqua system Is
here and is desirous of having Pen
dleton contract for the chautauqua
for the coming summer.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
new$y Notes
of Pendletoll
Catholics TO Have Exhibit.

Catholics to Have Exhibit.
The ladies of the Catholic church
will have an exhibit of fancy work al
the Folsom furniture store on Thurs
day. Friday and Saturday.
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10

Enter Pleas of Not Guilty.
Their demurrers to their indictments
having been overruled, several OF the
East Oregonian : E.O. (Pendleton, OR) 1888-current, 1913-12-10
MISTAKE IN MESSAGE
LEADS TO SUITS
CONTINUED from Page 1.)

ing their customer was being crowded
by the Spokane bank.
Story COrrObOrated
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-19
WOULD DOUBLE TWO TAXES
Sulzer for Increase of Stock
Transfer and Auto Levies.

Albany. Feb. lS.-Doubing the present
tax ON transfers of stock and on aUtomo-
h,,es is proposed in bills drafted by Gov
ernor Suffers committee OF inquiry. , IL
is estimated that the states annual rev.
.nto will be increased about 5000. 900 II
the committees recommendations are en-
acted.
The committee proposes that the tax on
transfers Of stock be increased from 81
m "a ON each 500 OF face value OF STOCK
,ransferred which should double the So
,o0 600 now received from. this tax. II is
ole, nroposed 10 increase the minimum
r.oistration fee for automobiles from 81
IN sl0 and the maximum fee from 80 10
s.o which would give the state about
q 400 600 additional revenue. 1t Is pro-
,,osad IN tax commercial vehicles s. for
each ION or fraction thereof
Ell is obvious" says the committee
..,at the motor vehicles. operating upon
the highways built and maintained by the
s,,fe al very large expense. are con-
e,,n, source OF expense 10 the state, in
Wow Of the wear upon the highways
which they occasion.
Governor Sulzcr said he wou'd have TN"
.o,nmittee's bills promptly introduced.
'sThe state must have more revenue 10
meet It's increasing obligations lie s'ided.
and uis is 4 good way TO get some oil II.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-19
"TIPS" TO BIDDERS COST
STATE 100000 IN 1912
Supplemental Highway Agree
ments Denounced by Man
Murphy Ousted-Inquiry
Brings Surprise.
| By Telegraph TO The Tribune !

Albany. Feb. 1S.-Stephen Rvan. Of
Of the Democratic state Committee be-
cause of his hostility to Charles f. Muir
phN surprised those who attended the
nearing of the Sulzer investiGati ting com
mittee to-day by announcing that he had
made an Investigation into the Highway
department AT the request of the Gov
ernor and Chairman Carlisle Appearing
as witness. he made charges of extrav-
agance through supplemental highway
contracts on the part of the department.
{. Gordon Reel, Superintendent of
Highways. who was present. objected to
Ryan making it appear that any one man
was responsible FOR the condition he
criticised. In telling of the supplement
tai agreements Ryan spoke of the COM
missioner as being behind them. He
should say commission. as il was q COM
way Superintendent will have a copy Of
Ryan'S testimony and will he allowed 10
answer il later in the week.
Ryan said that the supplemental agree
ments were made by the Highways Com
mission with contractors on TN" work Of
maintenance and repair and on new work
and he declared that where they changed
the original character Cf the road they
were in violation of the law The witness
said that a contractor. would obtain a
contract as the lowest liddor, i'm some
cases bidding low on certain part Of the
work. Afterward. by supplemental agree
ment. the part Of the work on which the
bid was low would he changed 20 a price
virtually dictated by the contractor.
In this way a bad practice grew up.
said Mr.. Ryan. 1T was condemned be-
fore legislative committee two years
ago. but il continued. In 1912 there were
go supplemental contracts. and the ne"
Increase which the state had 10 gay as A
result of them was 5000
You stated that a contractor might De
tipped off on bidding So that profitable
supplemental agreements might he made
after the contract had been awarded.
Do YOU know of any specific instances
asked Chairman Carlisle.
only two men know that, replied Mt
RYAN. the man who tips and the man
who is tipped
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-19
BRIBERY CHARGES FAIL
Case Against Edwards Dis
missed in West Virginia.

Charleston. w Va. Feb. 8.-Charses
against Colonel william Seymour Ed
wards OF offering brides TO further his
candidacy for United States Senator fell
fat to-day. when Delegate Rhodes. VINO
made the charges. failed TO appear at q
preliminary hearing Justice Of the Peace
Marion GiIchrist dismissed the case after
Delegate J. NJ Smith. named by Rhodes
as the man Edwards tried to bride tes-
tifed that he had never discussed the
senatorial situation with Edwards.
The special grand jury investigating
bribery in the Legislature continued It's
inquiry to-day. but failed 10 find any FUR
Their indictments. Among the witnesses
heard were State Senator w. A. Mac
CorkIe. a former Governor; Senator Gray
Silver. Democratic floor leader and Pres
ident Woods Of the State Senate.
With only three days more OF the resu-
lar session of the Legislature there Is
little hope tonight OF choosing success
sor 10 Senator Clarence W. Watson. Both
branches are devoting the closing days OF
the session 10 woman suffrage. the VIZ
otnia- West Virginia debt, taxing collateral
inheritances and a state water power bill.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-19
GOVERNOR SHIFTS JUDGES
incidentally Names a 'Sulzer
Democrat" for Bench.

Albany. Feb. lS.--After March SUI
preme Court Justice John Woodward. of
Buffalo, a Republican. now an associate
Justice Of the Appellate Division. Second
department, will sit as member OF the
Appellate Division. Third Department,
while Supreme Court Justice Luke j.:
Stapleton of Brooklyn. Democrat, VIII
be member Of the Appellate DIVISION.
Second Department. This arrangement
has beer decided Upon by Governor Sui
ger 10 ill the vacancy IN the Third De-
partmcnt court caused by the death of
Justice James w. Houghton. OF Saratoga.
Justice Woodward now receives an an
nuai salary Of $l7.5oo. but under the new
arraneement mis- salary will be reduced 10
Sl2 600 Governor Sulzer said the justice
had requested the change.
The Governor appointed to-day Henry
Y. B0rst. o. Amsterdam. . Democrat. 10
succeed the late Justice iioughten as a
Supreme Court Justice In the 4th District.
Ills romination was confirmed lmmcdi-
ately by the Senate.
Judge Borst." said the Governor. lis a
Si.zer Democrat"
What Is your definition Of 'Sulzcr
Democrat" he was asked.
~ Democrat vino stood by me parry
III 1906 replied the Governor. "iiov :
ever" hc added, AL Democrats look alike
10 me now"
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-19
MAGISTRATE LEVY RELENTS
Intercedes for His Assailant and
Obtains His Freedom.

Were il not for Magistrate Samuel -.
Levys Intervention. Elwood y. Green,
who attacked the Magistrate after he had
left the Mems Night Court early yester-
day morning. would be serving a six
months sentence in the penltentiary.
Magistrate O'Connor. who heard Green :
case in the West side Court yesterday
morning. put him under $1,000 bond to
keep the peace Tor six months
MAGISTRATE Levy. with Joseph Sencer.
an assistant court clerk. was passing
Reisenweher's cafe shortly after O'Clock
Tuesday morning when Green, attacking
him from behind. smashed MS silk hat
over his eyes: he was bout 10 follow with
another blow when Sencer erappled with
him. The struggle was ended by the ar
rival of the police.
In the night court Green said he was
tventy-seven years old a graduate of the
University OF Pennsylvania and a mem
her Of the Irish American Athletic
League. He apologized profusely FOR the
incident saying he had not been respon-
sible for his actions al the time. Mag
istrate Levy refused al first 10 accept the
apology, but relented after the case had
been heard and asked Magistrate O'Con-
nor to be lenient.
After upbraid!ng Green for being dis
grace 10 his class" Magistrate O'Connor
accepted a $3.50 cash bond. provided by
Hugh II. Ditzler an artist. OF 43 Washing
ton Square South no was with Green
at the time Of the assault
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-19

West" and on Sunday he will preach
twice at the Madison Avenue Dutch Re-
formed Church.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-19
TO BAR movie" COUPONS
Court Criticises Tobacco Con-
Germs for Issuing Them.

Justices Deuel.. Salmon and Herman.
in Special Sessions. yesterday criticised
the American Tobacco Company and
other tobacco concerns which give out
counons emitting the bearer to admit
lance TO moving picture shows.
1T is nothing more or less than an in
yitation and a seductive one. to children
10 smoke cigarettes said Justice deuel..
Joseph Rosse and Michael Tocio. en-
ployes in a moving picture theatre IN
Catherine street. had been convicted OF
allowing children to enter. unaccompanied
nv guardians. John Moore, acting super
intendent Of the Childrens society sdiu
this theatre was one which admitted
children on coupons inclosed in cigarette
boxes OF the American Tobacco Company.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-19
LOCKS ELECTION REFORM
Democratic Bill Makes Indepen-
dent Nominations Difficult.

Albany Feb Is-lnstead OF reducing
the number OF signatures 10 petitions TOT
,,d.nendent nominations. AZ It's introuu''
ors sa,d II would do. the Blsuvelt-Patrle
hiu amending the primary and eiectioi
regulations generally would increase '"'
number in many Instances. particularly )"
New York City. This bill. presented u
r.nair some OF the damage dohe %
Taumany's tinkerinS with the P'ii'a'
and election systems is fathered oy '"e
Democratic organization as the fuih'ihen'
- ,.,forr, pledges and measure vi
1,,,,. urinary and election law reform
Vet ~ fails 10 do in this instance what
4, ,urnorts TO do. and IL does not inee'
o,'eraI NJ the most serious needs FOR re-
firm such as radically shortening inc
urinary ballot by a change III the pae's
~ election to party committees 'ah."s
the marty emblem out OF primary "s"'s
and the extension of the direct pflina'
system to state officers
The Blauyelt-Patrie bill Ia us pro-
,isions regarding signatures was ue-
.,cnsd to change the law TO meet the oe-
o,a,or nj the Court Of Appeals declaring
changes lndut ~ iah'"' " .
e,t,utional IL substitutes Tor the nNe'
,,rrbers OF signatures stipulated pN t"e
a,ie,inr law a requirement OF . per cent
~ the last vote for Governor as the po-
u.icaI unit. In New York City TINS Wouiu
I'll ont so that a greater number vi
.,ara,ures would be required for some
oHsaIs. and the same would DE- the re-
.,1, In some upstate districts.
The importance Of this provision III
~, work in view of the coming mun'cl-
40, election. was emphasized tonight by
n uammitt. secretary OF the Ciuzehs
Union. who SAID:
rb. nresent law requires 4'"y sigma t G,,9
a.. Dominate a candidate fof Mayor, -, -.
W President OF the Board oI A.uer
men borough President DIs. ~. CIV Of
nev or any county oHicer III VI n.r-
New York. 1t II fairer 10 redu % Sc
,,aoe than a definite numpcr 81 n'h
ce.uas s hut the percentage required ~
The C,ity of New York Is unfair, pseau ~
81 s zoo large This Is recognized III tne
~, ~ J,s.H nv a provision that not NOR
,ban 900 signatures shall De q ui'tu ~
tna" 49, THE effect OF the Dill, now
anS Iii no 70 increase by 20 per cent
49, 10 from 1900 TO 6.0Oo-the numDer OF
La ai,a ,,,res required for the indepehuen.
s.s.G.at;on Of candidates for city, county
nsn horough Offices in the boroughs on
aia,hattsn and Brooklyn, ana 10 lniTas
.i,a,tiv the number Of signatures requi' eu
CO. nominate candidates FOR SUCH o'"'eS III
the Borough Of The Bronx.