anaheim-gazette 1926-03-18

Florida’s Tax Law Now Meaningless New Federal Inheritance Tax Bill Makes It Useless By RAY L. RILEY, State Controller of California The bid made by the state of Florida for population by writing into its constitution a section preventing the enactment of a state inheritance tax has been rendered entirely useless by the inheritance tax provision in the new federal tax bill, which has just become a law. But little attention has been paid to the inheritance tax provision of the new federal law because of the contest that arose between the House of Representatives and the Senate over many of the items of the bill and because of the large size of the gross reductions, but the inheritance tax section is of more local interest to California than to any other state except Florida itself. As the state official charged with the administration of the state inheritance tax, and as one who has given constant study and attention to the developments leading up to the final writing of the new federal tax bill, I am probably qualified to explain both the history and the probable results of the new federal law in its relations to California conditions. California, and particularly the southern part of the state, has been much concerned for some time over the grand gesture made by Florida in writing into its constitution a section preventing the state from imposing an inheritance tax. To many this was thought to spell the doom of the tourist business of California and the driving to Florida for residence of every millionaire in the United States. All tax laws are complicated and many did not stop to consider that Florida could only say to the millionaire that they would not tax his home and such investments as he might make within the state, but that they could not prevent other states of the Union from taxing his property within the limits of those other states. Neither did many stop to study the amendments made by the last legislature to the California is pointed out this is the most feasible means of handling the extension of Washington street across Santa Fe avenue, as that would bring it parallel to and just northerly of the railroad tracks along Butte street, so that the Washington street grade could be separated from the grade of Santa Fe avenue along with the grade crossing separation. Traffic experts declare that these separations at vital points in traffic congestion will greatly facilitate handling of tremendous truck tonnage and also make this crossing infinitely safer for life, limb and property. Good roads enthusiasts throughout the state are congratulating themselves on the election of Henry W. Keller to the presidency of the Automobile Club of Southern California. Few men are credited with so wide a knowledge of the highway situation in the state, and he probably is best known through his years of earnest effort to bring California to the forefront in systematic and substantial road development. Mr. Keller brings to the leadership of the club an active part of its affairs since 1908, when he was first elected a director. He has served many years as chairman of the road committee and for five years during the presidency of W. L. Valentine he held the office of the first vice-president. He has seen the club grow from a few hundred to a membership of more than 115,000 motorists in all parts of Southern California. The new president of the big motoring organization is also known as a lover of the outdoors and has been active in the conservation of wild life in the state. At one time he was a member of the state fish and game commission and has been a leading proponent of conservation for fish, game and forests. He has large interests in all parts of the state and knows its topography and traditions well, as he is a native son. Horace G. Miller was elected first vice-president, and Edward D. Lyman second vice-president; Standish L. Mitchell, secretary; Ralph Reynolds, assistant secretary, and Sidney H. Ellis, assistant secretary, were re-elected. H. M. Toy Discuss Highway B Tells Supervisors Unification Will Solve Problems A unity of purpose rests way affairs can solve their way problems. Chairman Toy of the California high school told the annual meeting Diego during a review on plachments of the committee 1923. By concentrating fund interstate connections and the commission, Toy sailed able since 1923 to place near 300 miles off paving on interstate commute. Some of the major projects were the paving of the Imperial county; grading the state highway between Yuma; grading between Blythe; grading between Dinno and Needles; grazing Truckee river connection; reconstruction of the Pan north of Redding; grading sections of the Redwood north coast counties, and of the Klamath river county. All of this work pleted in 1926. In all its construction, its term of office the co-ordination and advice of Governor son, who has at all time deep and abiding interestway program. Many gaps in trunk b reported, had been common policy of the community struct the highway through incorporated cities and ties, he said, had largely ode of the expense of security way and the constructiAll county highways on routes have been taken a tenance and will be kept able condition until such stricture can be understated. its constitution a section preventing the state from imposing an inheritance tax. To many this was thought to spell the doom of the tourist business of California and the driving to Florida for residence of every millionaire in the United States. All tax laws are complicated and many did not stop to consider that Florida could only say to the millionaire that they would not tax his home and such investments as he might make within the state, but that they could not prevent other states of the Union from taxing his property within the limits of those other states. Neither did many stop to study the amendments made by the last legislature to the California law by which this law was liberalized. Everywhere there seemed to be a fear, no matter how unwarranted, of the Florida action. The Florida grand gesture has been made futile by the inheritance tax provision of the new federal law, and California need no longer worry, rightly or wrongly. The basic idea of the new federal law is to equalize the inheritance tax laws of the different states, so that no one state would have an advantage, real or fancied, such as Florida attempted to obtain. To do this, a credit is allowed in the payment of the federal inheritance tax of the full amount paid to each state under the state law up to 80 per cent of the total amount of the federal levy. If, as in the case of Florida, there is no state inheritance tax, then the full amount goes to the federal government. If a state has a very low rate, the federal government gets a larger proportion than where a state rate exists that approximates the 80 per cent credit that is allowed for payments to states. A rate that is so high as to exceed the 80 per cent credit does not increase the credit allowed the state. The inevitable result of this new provision of the feeder law will be to force the equalization of state taxes, the inequality of which had become a crying evil, some states like Florida, going so far as to entirely abolish the tax, thus establishing what has come to be known as "isles of safety for the millionaire." The net result of this inheritance tax provision of the new federal law will be to lay the bogie of Florida as far as California is concerned, for Florida will be compelled to enact an inheritance tax law or allow all of the money assessed for estate taxes in that state to go to the federal government. Instead of Florida forcing the hand of California, the tables have been turned and the hand of Florida has been forced. The boot is now on the other leg. Automobile Notes The most heavily traveled grade crossing in Los Angeles is to be eliminated by the construction of a subway underneath an elevation of the railroad tracks, according to an order issued by the California railroad commission, following various protracted hearings during which all of the railroads opposed the change. The grade separation will in the state. At one time he was a member of the state fish and game commission and has been a leading proponent of conservation for fish, game and forests. He has large interests in all parts of the state and knows its topography and traditions well, as he is a native son. Horace G. Miller was elected first vice-president, and Edward D. Lyman second vice-president; Standish L. Mitchell, secretary; Ralph Reynolds, assistant secretary, and Sidney H. Ellis, assistant secretary, were re-elected. California motorists in 1925 paid more than 10 per cent of all the gas tax collected in the United States, according to figures just received by the club. The total for the entire country is given as $126,709,932, of which California motorists paid $13,737,892. Five states collected no gasoline tax. These included Illinois, Massachusetts, New Jersey, New York and Wisconsin, all being in the foreground in highway development. California leads all states in the total amount of its gasoline tax. Pennsylvania was second with $11,245,816. The next state in total amount collected is Ohio, with $8,250,000. In addition to this gas tax, motorists of California paid $7,186,620 in fees out of a total of $244,353,823. California's share of this total is something above the average, as motorists of every state must pay registration fees. California ranks thirteenth in the total amount paid in registration fees, but holds first place in total paid for gasoline tax of all states. In view of the action of the national Congress in reducing the excise tax on automobiles and abolishing it on trucks and parts and accessories, it would appear that the motorist is to be given some consideration in taxation plans. However, with this announcement from Congress have come many predictions that the saving effected by the motorists will be gobbled up in local and state tax increases unless a determined move is made by motorists to avert such an action. Reasons advanced by witnesses for the collision of an automobile with a speed train near Riverside this week were that: 1. The motorist misjudged the speed of the train and, believing he had sufficient time to cross the tracks, shot ahead. 2. The driver became excited and lost control of the car, stepping on the gas instead of the brake. 3. The driver failed to observe the wig-wag signal. The motorist and his wife were instantly killed and the automobile was dragged 100 feet and completely demolished. SUPERVISORS' PROCEEDINGS Deed for right-of-way from Hiram L. Parks, et al., in the Second road district was accepted and declared a public son who has at all time deep and abiding interest way program. Many gaps in trunk reported, had been new policy of the community struct the highway through incorporated cities and ties, he said, had largely of the expense of security way and the construction. All county highways on routes have been taken a tenancy and will be kept able condition until such striction can be undertaken pressed the hope that would be acceptable to a state served by lateral interstate connections and arteries can be completed. Policies governing mission during its three Toy said, will be followed in the expenditure of allthe amount available maintenance and better reconstruction. And some reason As this sum is further taxes imposed upon owners, the commission equitable to consider registration in the division between the various states and is following an effort to place highways upon a basis of confidence will. Construction must go generation. Toy declared with a discussion of future pleaded for unity upon the part of all sect that an acceptable plan for continued building of a long period. To bring urged a sympathetic unrealization of the fact highways cannot be built. The more important work taken first was listed at interstate connect lines and relief of traf near larger cities. It is the duty of the commission, to raise the chairman said. In some sound plan be direct vote of the people伯 election. The problem and construction must over so long a period or controversial measure rather than solve it. Dr. David P. Barrow identd of the University has been named chairman mittee from the America will be in charge of scholarship program on men's organization. On committee are Dr. Pasadena, and Perry Angeles. Butler was continued at 10 a.m. Hearing in the matter improvement No. 46 Automobile Notes The most heavily traveled grade crossing in Los Angeles is to be eliminated by the construction of a subway underneath an elevation of the railroad tracks, according to an order issued by the California railroad commission, following various protracted hearings during which all of the railroads opposed the change. The grade separation will be of the Los Angeles Railroad Corporation, Los Angeles and Salt Lake Railroad Company and the Atchison, Topeka and Santa Fe company tracks at the intersection of Butte street and Santa Fe avenue. Copies of this ruling have been received by the legal department of the Automobile Club of Southern California, which was one of the principal proponents of this grade separation. Although the cost is estimated at $237,000, exclusive of property damage, it is pointed out that the speeding up of the immense amount of heavy trucking through this main artery will more than compensate. Santa Fe avenue is said to carry the heaviest trucking in the city. The average for a 12-hour day is 13,000 vehicles crossing the tracks. There are 82 train crossings, totaling 800 railroad cars during a 24-hour day. In the course of a year this intersection provides traffic for more than 35,000,000 tons of freight, over 11,000,000 of which are propelled by gasoline and over 20,-000,000 by steam. Further investigation of the present situation at the crossing shows that the of 127 minutes, or more than two hours crossing gates were down an average in each day. Each train causes an average delay of 1.34 minutes, and there are 3700 vehicles affected by these trains. A total of 15,100 man hours is lost annually because of this grade crossing. Under the plan of separation the railway tracks will be raised five feet and a roadway 80 feet in width will pass under the tracks. In co-ordination with this improvement, plans are under way for the extension of Washington street easterly to a connection with Butte street. It deed for right-of-way from Hiram L. Parks, et al., in the Second road district was accepted and declared a public highway. A resolution was adopted employing L. A. West, attorney, in the matter of the case of T. B. Talbert vs. J. M. Backs. The chairman was authorized to approve the bond on map tract No. 780, and said map tract No. 780 was accepted as the official plotting of said tract. A resolution was adopted appointing an engineer to prepare and furnish specifications in the matter of road district improvement No. 48. Deed for right-of-way from the Anaheim Union Water Company, in the Third road district, was accepted and declared a public highway. An ordinance prohibiting the placing of notices, signs and signboards upon or over public highways, bridges, buildings and other property of the county of Orange, and the distiguing of bridges, buildings and other property of said county was regularly adopted. Supervisor T. B. Talbert was granted a 10 days' leave of absence from the state, commencing March 10, 1926. Supervisor George Jeffrey was granted a 10 days' leave of absence from the state, commencing March 10, 1926. Supervisor S. H. Finley was granted a 10 days' leave of absence from the state, commencing March 10, 1926. Supervisor Willard Smith was granted a leave of absence from the state for 10 days, commencing March 10, 1926. Supervisor William Schumacher was granted a 10 days' leave of absence from the state, commencing March 10, 1926. Hearing of the petition of Joe Skidmore, et al., was continued to April 13, 1926, at 10 a.m. Hearing of the petition of Gunning Dr. David P. Barrow identified of the University has been named chairman mittee from the American will be in charge of scholarship program on men's organization. On the committee are Dr. Pasadena, and Perry Angeles. Butler was continued to at 10 a.m. Hearing in the matter improvement No. 46 v March 23, 1926, at 10 o'clock. It was ordered that park committeeman sign the memorandum with the Shell Company. The salary of the water works for district at $75 per month, corresponding to 1926. M. V. Whitson, Ja D. R. Gardner were appointed for the Orange county district No. 1. Hearing of the petition of Anaheim cemetery for April 6, 1926, at 2:34 p.m. NOTICE INVITING POSALS OF FOR CEDAR POLES, POLE LINE HARP, PINS AND CROSS, TORS, DEEP WELD, DISC, WATER SOIL, SUITS AND IRON PIPE, STEIN, SWITCHBOARD. NOTICE IS HERE sealed proposals or blaye by the Board of Trust Anaheim at the officeof said City up to eof Thursday, the 5thfor the furnishing to helm of the following: SECTION I. 100 ft with 8" taps. Said projected to the treatment Butt treatment or a that and shall confiscations adopted by thetees of said City by23rd day of October H. M. Toy Discusses Highway Building Tells Supervisors Unity of Action Will Solve Problems A unity of purpose regarding highway affairs can solve the state's highway problems, Chairman Harvey M. Toy of the California highway commission told the annual meeting of the County Supervisors' Association at San Diego during a review of the accomplishments of the commission since 1923. By concentrating funds on major interstate connections and trunk lines, the commission, Toy said, had been able since 1923 to place under construction nearly 300 miles of grading and paving on interstate connections alone. Some of the major projects mentioned were the paving of the sand hills in Imperial county; grading of sections of the state highway between Los Angeles and Yuma; grading between San Bernardino and Needles; grading of the Truckee river connection with Nevada; reconstruction of the Pacific highway north of Redding; grading of important sections of the Redwood highway in north coast counties, and the bridging of the Klamath river in Del Norte county. All of this work will be completed in 1926. In all its construction plans during its term of office the commission has had the helpful and sympathetic assistance and advice of Governor Richardson, who has at all times evinced a deep and abiding interest in the highway program. Many gaps in trunk highways, Toy reported, had been completed by the new policy of the commission to construct the highway through the smaller incorporated cities and towns. Counties, he said, had largely been relieved of the expense of securing rights-of-way and the construction of bridges. All county highways on state highway routes have been taken over for maintenance and will be kept in good travelable condition until such time as construction can be undertaken. He ex- son, who has at all times evinced a deep and abiding interest in the highway program. Many gaps in trunk highways, Toy reported, had been completed by the new policy of the commission to construct the highway through the smaller incorporated cities and towns. Counties, he said, had largely been relieved of the expense of securing rights-of-way and the construction of bridges. All county highways on state highway routes have been taken over for maintenance and will be kept in good travelable condition until such time as construction can be undertaken. He expressed the hope that such a policy would be acceptable to sections of the state served by lateral roads until the interstate connections and main traffic arteries can be completed. Policies governing action of the commission during its three years in office, Toy said, will be followed during 1926 in the expenditure of about $13,500,000, the amount available this year for maintenance and betterment work, reconstruction, and some new construction. As this sum is furnished largely by taxes imposed upon motor vehicle owners, the commission believed it equitable to consider motor vehicles registration in the division of the funds between the various sections of the state and is following such a policy in an effort to place highway construction upon a basis of confidence and good will. Construction must go on for another generation. Toy declared, in connection with a discussion of future financing. He pleaded for unity and harmony upon the part of all sections to the end that an acceptable plan may be evolved for continued building of highways over a long period. To bring this about, he urged a sympathetic understanding of the problems of the commission and a realization of the fact that all of the highways cannot be built at one time. The more important work to be undertaken first was listed as completion of the interstate connections and trunk lines and relief of traffic congestion near the larger cities. It is the duty of the people, not the commission, to raise highway funds, the chairman said, in suggesting that some sound plan be submitted to a direct vote of the people at the November election. The problem is too big and construction must be continued over so long a period that temporary or controversial measures will delay rather than solve it. Dr. David P. Barrows, former president of the University of California, has been named chairman of the committee from the American Legion which will be in charge of the inter-allowed scholarship program of the ex-service men's organization. Other members of the committee are Dr. C. D. Lockwood, Pasadena, and Perry Weldner of Los Angeles. Butler was continued to March 23, 1926 at 10 a.m. Hearing in the matter of road district improvement No. 46 was continued to SECTION 5. Insulators: 500 No. 136 Porcelain Insulators, Westinghouse type or equal; 1000 No. 104 Porcelain Insulators, Westinghouse type or equal. Said insulators to conform to specifications adopted by the Board of Trustees of said City by Resolution on the 11th day of March, 1926, on file in the office of the City Clerk of said City. SECTION 6. Deep Well Pump, and Motor: 1 12 to 16 hundred gallop deep well turbine type pump with 1 vertical, 440 volt, 3 phase, 50 cycle, approximately 960 r.p.m. motor to comply with specifications adopted by the Board of Trustees of said City by Resolution on the 11th day of March, 1926, which specifications are on file in the office of the City Clerk of said City. SECTION 7. 1 Road Disc, heavy duty type, designed to dress top of roads and also for dicing oilled streets. Full detailed specifications must accompany each bid. SECTION 8. One water softener, for use at the city park plunge, to have a capacity of approximately $500 gallons of 22 grain water, complete in all details. Each bid must be accompanied by full specifications. SECTION 9. Bathing Suits and Towels: Ladies' Suits 12 No. 38 6 No. 40 6 No. 42 3 No. 46 Men's Suits 24 No. 34 6 No. 44 6 No. 40 6 No. 42 300 towels. Samples must be submitted with bids. SECTION 10. Cast Iron Pipe: 1000 feet 16" Cast Iron Pipe, 5000 feet 4" Cast Iron Pipe. All of said water pipe to be Class "C" in 12 or 16 or 4 or 5 meter lengths. 1 16" Cast Iron Cross, all bell. 2 16x6" Reducers, all spigot. 2 16" Cast Iron Tee, all bell. 2 16" Cast Iron Pipe Plugs, tapped No. 2 Standard Pipe Threads. All the above to be Class "D." 2 16" hub end Water Gate Valves with spur gears. All of the above to be in accordance with specifications adopted by the Board of Trustees of said City, Series of 1924, which specifications are marked and designated "Specifications for Cast Iron Water Pipe," "Specifications for Water Valves," both of series of 1924, which are on file in the office of the City Clerk of said City. SECTION 11. Steel Poles: 5 steel poles of approximately 50 feet above the ground. Bid must be accompanied by full detailed specifications. For further information regarding this item see the Superintendent of Light and Power. SECTION 12. 2 A C Feeder Panels, 3 phase, 3 wire, 60 cycle, capacity 2200 size of section. Episcopal, St Michael's Helpers' Guild, second and fourth Thursday afternoon. Eyangelical Woman's Missionary Society, first Thursday afternoon. Young Women's Missionary Circle, third Tuesday evening. Ladies' Aid Society, third Thursday afternoon. League of Christian Endeavor, every Sunday evening. League of Christian Endeavor, Social, second Friday evening. Lutheran, Grace Ladies' Aid Society, first Thursday afternoon. Walther League, second Tuesday evening. Methodist Episcopal, White Temple Ladies' Aid Society, first Thursday afternoon. Women's Foreign Missionary Society, second Thursday afternoon. W.F.M.S., King's Heralds, second Saturday afternoon. Woman's Home Missionary Society, third Thursday afternoon. Epworth League (Departmental), every Sunday evening. Sunday School, Fidelis Class, fourth Thursday, all day. Sunday School, Y.M.P. Class, fourth Tuesday evening. Sunday School, Y.M.P. Club, second Tuesday afternoon. Sunday School, Philathea, second Tuesday evening. Methodist Episcopal Free Woman's Missionary Society, second Tuesday afternoon. Young People's Missionary Society, second Friday evening. Nazarene Woman's Missionary Society, first Thursday afternoon. Young People's Society, every Sunday evening. Presbyterian Flower Mission, first Thursday afternoon. Woman's Bible Class, second Thursday afternoon. Woman's Missionary Society, third Thursday afternoon. Christian Endeavor, every Sunday evening. Sunday School, Co-Workers' Class, third Friday evening. Sunday School, Philathea Class, third Friday evening. Undenominational Hellness Young People's Bible Class, every The new Vista irrigation district San Diego county comprises 17,500 acres. The National Editorial Association will meet in Los Angeles June 30-July 2. NOTICE OF SPECIAL MEETING OF STOCKHOLDERS OF ANAHEIM ORANGE AND LEMON ASSOCIATION. NOTICE IS HEREBY GIVEN that in Dr. David P. Barrows, former president of the University of California, has been named chairman of the committee from the American Legion which will be in charge of the inter-allied scholarship program of the ex-service men's organization. Other members of the committee are Dr. C. D. Lockwood, Pasadena, and Perry Weldner of Los Angeles. Butler was continued to March 23, 1926, at 10 a.m. Hearing in the matter of road district improvement No. 46 was continued to March 23, 1926, at 10 a.m. It was ordered that Willard Smith, park committeeman, be authorized to sign the memorandum of agreement with the Shell Company of California. The salary of the superintendent of water works for district No. 2 was fixed at $75 per month, commencing February 1, 1926. M. V. Whitson, James B. Utt and D. R. Gardner were appointed trustees for the Orange county cemetery district No. 1. Hearing of the petition for formation of Anaheim cemetery district was fixed for April 6, 1926, at 2 p.m. NOTICE INVITING SEALED PROPOSALS OR BIDS FOR CEDAR POLES, COPPER WIRE, POLE LINE HARDWARE, WOOD PINS AND CROSS ARMS, INSULATORS, DEEP WELL PUMP, ROAD DISC, WATER SOFTENER, BATHING SUITS AND TOWELS, CAST IRON PIPE, STEEL POLES AND SWITCHBOARD. NOTICE IS HEREBY GIVEN that sealed proposals or bids will be received by the Board of Trustees of the City of Anaheim at the office of the City Clerk said City up to eight o'clock P.M. on Thursday, the 8th day of April, 1926, for the furnishing to the City of Anaheim of the following equipment: SECTION 1. 100 50' Red Cedar Poles with 8" taps. Said poles shall be subjected to the treatment known as B. Butt treatment or a treatment equal to that and shall conform to the specifications adopted by the Board of Trustees of said City by Resolution on the 23rd day of October, 1919, which said SECTION 12. 2 A C Feeder Panels, 3 phase, 3 wire, 60 cycle, capacity 2200 volts, 200 amps. Size of top section, 65x24x2; bottom, 25x24x2, with 112-inch supports. 2 A C Regulator Feeder Panels, 8 phase, 3 wire, 60 cycle, capacity 2200 volts, 300 amps. Size of top section, 65x24x2; bottom, 25x24x2, with 112-inch supports. Same is to match the present panels at the power house. Full detailed information will be furnished by the Superintendent of Light and Power. Each proposal or bid must be accompanied by a certified check by a responsible bank or by a bond executed by two good and sufficient sureties who shall justify in double the amount of said bond in unconcumbered property within the State of California (other than property exempt from execution) or by corporate sureties by a corporation authorized to execute bonds and undertakings within the State of California, which said check or bond shall be payable to the City of Anaheim in an amount equal to 1-10 of the amount of said bid, and same shall be forfeited to the City as liquidated damages if within ten days after the acceptance of the bid the bidder fails to enter into a contract with the City of Anaheim for the furnishing and delivering of the above described material. The Board of Trustees of the City of Anaheim reserves the right to reject any and all bids or any parts of any bids. By order of the Board of Trustees of the City of Anaheim. Dated this 11th day of March, 1926. EDWARD B. MERRITT, City Clerk of the City of Anaheim. 3-18-3t NOTICE IS HEREBY GIVEN that in pursuance of a resolution of the Board of Directors of Anaheim Orange and Lemon Association, a corporation organized and existing under and by virtue of the laws of the State of California, unanimously adopted at a regular meeting of said Board of Directors, duly called, noticed, convened and held on Friday, the 5th day of February, 1926, at the office of said corporation, at number 424 South Los Angeles Street, in the City of Anaheim, County of Orange, State of California, and at the principal place of business of said corporation, a special meeting of the stockholders of Anaheim Orange and Lemon Association is called for and will be held at the office of said corporation, at number 424 South Los Angeles Street, in the City of Anaheim, County of Orange, State of California, said place of meeting being at the principal place of business of said corporation, and at the building where the Board of Directors thereof usually meets on Thursday, the 22nd day of April, 1926, at 1:30 o'clock P.M., for the purpose of considering and acting upon the proposition of increasing the capital stock of said corporation from the sum of $50,000.00 divided into 50,000 shares of the par value of $1.00 each, to the sum of $100,000.00 divided into 100,000 shares of the par value of $1.00 each, and for the purpose of transacting such other and further business as may come before said meeting. The amount to which it is proposed to increase the capital stock of said corporation is $100,-000.00. Dated Anaheim, California, February 5, 1926. G.W.SANDILANDS, Secretary of Anaheim Orange and Lemon Association. (SEAL) ANAHEIM'S ESS AND PROFESSIONAL DIRECTORY Willys-Overland FINE MOTOR CARS Geo. N. Nolan Jr. 306 N. Los Angeles Street Dependable Used Cars Painless Terms J. W. Truxaw, M. D. Physician and Surgeon Office Phone 341-J Res., 887 S. Los Angeles St. Residence Phone, 341-M Hours: 11-12; 2-4; 7-8 Golden State Bank Bldg. Cor. Center and L. A. Sts. ANAHEIM, CALIF. Dr. Minnie H. Pintler Dr. Bertha M. Pintler The Pintlers CHIROPRACTORS Palmer School Graduates FREE X-RAY Phone 578 Hours: 10-12 A.M., 2-5 P.M. Mon., Wed., Fri., 7-8 P.M. 250 East Center Street ANAHEIM, CALIF. Johnston-Wickett Clinic ANAHEIM, CALIF. Hours: 8:00 A.M. to 5:00 P.M. Mary L. Johnson MARCELLING AND SHAMPOOING Hours: Except Sundays 8 to 12—1 to 5:30 PHONES: Office 207 Residence 1169-J Dr. Walter R. Blakely OPTOMETRIST-OPTICIAN Mary L. Johnson MARCELLING AND SHAMPOOING 525 WEST CENTER PHONE 1054 ANAHEIM Hours: Except Sundays 8 to 12—1 to 5:30 PHONES: Office 207 Residence 1169-J Dr. Walter R. Blakely OPTOMETRIST-OPTICIAN We Do Our Own Lens Grinding 185 W. Center St., Anaheim. Valencia Barber Shop ALL HAIR CUTTING 25c 226 E. Center Street Buy Radio Tubes DIRCET—C. O. D. by Parcel Post, If Desired 201 A-TYPE GUARANTEED Amp. ¼-Volts 5—Standard Base, Price $1.65 FRANCES CO. 1528 San Lorenzo Avenue Berkeley, Calif. The Charleston is banned in the Austrian Tyrol. The natural inference is that here is a highly civilized community. TIMETABLE A. T. & S. F. Ry. Coast Lines In effect November 29th, 1925 Trains to Los Angeles *No. 79 ... 6:06 A.M. No. 71 ... 11:57 A.M. $No. 73 ... 4:46 P.M. No. 75 ... 8:58 P.M. Trains From Los Angeles No. 78 ... 1:00 A.M. No. 72 ... 1:55 A.M. tNo. 52 ... 1:88 A.M. No. 74 ... 1:15 P.M. No. 76 ... 1:24 P.M. *Through sleepers to Kansas City, Minneapolis and Chicago. *Through sleepers to Denver, St. Leuis, Chicago and Grand Canyon connections. San Bernardino and Riverside connection. *Houston, Galveston, Texas; New Orleans and Phoenix connections. San Bernardino and Riverside connection. C. A. WALKER Agent. Winter Enclosures Seat Covers Earl Farris AUTO TOPS Phone 661 314 North Los Angeles Street ANAHEIM, CALIF. SCHNEIDER'S MARKET 131 West Center Street SCHNEIDER'S MARKET 131 West Center Street QUALITY MEATS We Deliver. Phone 40 UNIVERSITY AND WEEKS TYPE POULTRY HOUSES LATEST MODELS OF RABBIT HUTCHES Complete Sets of Plans and Specifications Ganahl-Grim Lumber Company 501 E. Center St. Phone 35 Anaheim, Calif. ANAHEIM FEED AND FUEL CO. Dealers in GRAIN FLOUR SEEDS WOOD COAL HAY Phone 317 W. D. GRAFTON, Prop. Public Weighing Scales