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Sheridan , Oregon
July 11, 1963     The Sun Paper
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July 11, 1963

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SHnUD SUN, SHD, IPAGE SIX ..... ........... - .......... " ................. " ...... ........ I Sheridan Briefs I Famer Resident It&apos;s Your Law " 0,000. This Legal Column is an Informative Service I family have moved to the former ! .qen |n N -L-- I__ George Belton hz)m,e near their ,,vJ,, .o a,D[d.'Kd Of The Oregon State Bar " ' " I Many residents of the Ph,1 Dairy Queen, which they have ! - .......... ------------- .... -------------------------- ...... --------'---------------------------------" purchased and will sell their, Sheridan Country remember Mrs. Partnership or Corporation e.poration so that the most that home on Gardiner Street in ]Ida M'ae Growl Hill when she ...... !either of you can lose is the Thinking ,f ' gom lnxo ous-i ., . .  amount you hav, invested in the ,ms together. Shou .,-.  dne as paptners or as a torpor- i businvs. The creditors could not tion? The rLswer to this pro-1 uch the property hich either i of you own person,ally and ind. )tem involves many 1,gal ques- Shridan, which was formerly lived in the Sheridan community the Fred Bozeman home. The and w employed as house- Smiths pIan ix) construct a trailer court at their new location. A-2c Eugene Chrisman, who has been stationed in England the past 2'fi years with the U. S. Ar Force, is accompanying Mr. and Mrs. Van Dyne and daugh- ter Sharon on a the wek,s vacation trip. Eugene's parents, iYLr. and Mrs. Marcel Chrisman have received cards and letters from him, in HoIlana, France, Germany and Belgium so far. The V, an Dynes are from Calf, ornia and are atso sta.tied in Eng- land in the servie. Gene will re- turn to th, e states again next February. Members of the Buell Grange Hrne E Club met Tuesday night at tl grange ball and ,made plans for their booth for the Polk County fair to be ,heLd- in August. A2terwarcis, Mrs. Leo Hevber nd Mrs. William Haddon s_rved refreshments. Mr. and Mrs. Gene Anderson i !! ii!;i/ ;ii!!:iiiii!i keeper at the Ellery DeLashmutt Lazy D ranch northwest of Sheri. dan in the ,early 1940's. ,;: Recent is,ue of he Ord, Nebras- ka, Quiz carried a feature story and picture telling of her artistic ability, aJd thru the m,.lia of the paintbrush is able to recapture scenes of her girlhood in Oegon. The story is related by the quiz: Mrs. Ida Hill, Arcadia artist is a lucky wome,n. he is able to recaptuDe scenes of her girlhood in Oregon through her memory and her talent. As far back a she can remember she ,has drawn 'and painted, staztirg with pencil and ink etchings, and water colors. Her teachers were very unhappy over her scribbling ,as a child. Sle was lorn in the Missouri Ozarks, going to Oregon .with her family when she was six. Her vrther died when she was nine. She married Nelson Growl in Ore- gon and the ]lad thse children ?erhap the most importantl A:a<tc is titt the business or per- s:mal ac; of ei,ther yot or Bill 'nmy be bknding uDan he paxer- tflp. The oorpraton, however m act ,hrough it, s officers and gents, and thn only within the hmitation.s gmntefl by the art- cles of incorporation. As members of a pamershlp t,h you .and Bill will be liable l',-" all of th. debts of .the busi- ns. In cas you have business t<ses, the eritors of .the part- ntxship ooutcl ake 1 of the ets of ,h,e patn'ship, and all ,f e parzona! assets of either yu or Bill or'both (except a few exempt by law), in order to sat- i.,ffy the partme2ship debts. On the other hand, if you form orpr the creditors may go  atnsthe ssets  tie as t caxable entity, so it pays a an three children rturned to tax on the mount of is net in- their home in Pendleton Friday oon, after " deducting the solar- following a weeks vacation spent ies of you nd Bill iand other ex- in Sheridan visiting relatives penses. Then you of course de. and in Eugene w, he one of Mrs. dueling the salaries of you and Anderson's sisters fmily resides, Bill and other expenses. Then you also her mother. Gene is employ- ed in a mortuary in Pendleton. 1' z000z iJ EsU,natu C,auU raven 1 Plae 84- Sherld ividually ou,tide of your corpor- ation slck. In event of death of you or Bill, t wuld ,be cessa to liqui- date the partnership, but in the case of a corporation the opera- tion of the business is not affected by ,the death of an owner (stockholder). The firm continues as the same with the heirs of the one who dies sub- stRuted as the owners of th stock. Of primaxy ipYrest to you anal Bill will be the mount of income taxes you ,have to pay. In a part. nership, each f ,the owners of the !business includes on ,his Indivi- dual in0ome tax retm'n his pro- portionate shoe of the total in- came shown (m the paxtnemhlp return. This is because ,the part- nershtp is not recognized as a taxable entry. The corporation is ognized or course pay individual income taxes on your salaries. If over a period of years the earnings of the corporation ex- ceed reasonabl salaries for the two owners, these earnings will de distributed to you ,and Bill in the fotrn of dividends. The funds with w, hich the dividends are paid have already been subject to tax in the 'hands of the cor- l)oration, but are again taxed on your individual returns when di: tri,buted. The income tax advantage or disadvantage of a partnership as compared with a corporation depends on the net income from the busines% the Salaries the owners recieve, the amount of their ot, he,r income and the re- quirements of the business for liquid funds. In 4.he event either of the Own- ers is interested: in planning his i e,tates to reduce taxes at the :t[meof,his death, he can pro- bablv do it more easily through a co,:poration ,than a partnership. Maybelle Mrs. Wayne Pierce} and twins, daughter Beatrice Troxel of Fairbury, rand son Lea- trice Growl, of Portland. After the deth of her husband in 1926 she was working in a hospital when she met Walter Carter, rnrrying him three years later. They separated and the next 12 years she was Cok and house- keeper on the Lazy D ranch until coming back to Nebraska in 1945 to marry Walter Hill of Arcadia. Mr. Hill died in A,ugust, 1962. Most of her art kn,owledge l eom,es from home study eou,;-es iunder artists such as Norman Rockwell and John Whitcomb. :She had a ec,u:e in photo tint- inp" to. but her first lov, p is i p.ainting and reproducing pic- i tmxcs. She does it mctly as re- i ereation and as an outlet when arthritis keeps her awake at night often starting :after mid- nig, ht and working ,until 9 or 9:30 a.m. Her interest in ,oil painting be- gan when she was 46 a, nd she has been doing it in earnest ever since. She has no color preference dependirtg on the definite scene in her mind or the repr,duction she is we,thing on at the time, however h,r work expPesses tran- quility, not violence. She has painted on every'hing from heavy feed sacking, cardoard, mas,onte, plyboard and canvas. (Oreg,>n lawyers offer this col- umn ,as a public service.} S.ome !ovely scenes veere viewed about all of the above mention. i I00SURANCE PROBLEMS? .! ', Vie Can Help You With Them i Comprehensive --- Life  Fire  Automobile Health & Accident InsuranCe S/0000KETT & WRIGHT i INSURANCE 142 S. BRIDGE TH: 3-4712 "00URIED TREASUR00- Yes, Lady -- There's Treasure in Praccally Every Basement, Attic or Garage. Those Discarded, but Usable Items are wrth CASH -- And Who Can't Use Extra Cash Nowadays? Why Not Look Thru Your Basement or Garage This Week, When You're Cleaning Up? You'll be Surprised at the Saleable Items You Can Dig Up! Best of All, You Can Find Prospective Buyers Thru. A Convenient ed materials. One beautiful outdoor picture she calls, "Twi- light Meditation, w done on m;-onit, a. 16"x18". Another strik. inq one was ,a fall hunting scene called "BT, r and., Dog," done on ubdued c)lor on mounted can- vas. She prefers to work on the mounted caeca_s, however it is rather estly. She is presently doing finkgh- ing sadov;s e)n a " Isle of Capri" -r)roduetion, predomnatly op- ao..ve blues and greens with pink brmvn, yellow and white touches a'd he had an animal life ,vh'0h ne,ded highligh,t we,rk be- fore mDletion. She ,does her tbtin- with #,he thin pai,nt in one :ti, hovcver in order to do the high-lLqbt v',rk the c, il paint i, .... ,"d. The eelors d.ry throughly before ':?adi is don,e. She, ha a sin,all ea.,el, a larger size, and -,vo table models, sometimes us.  gHERIDAN LODGE NO. 84 A. F. & A. M. 1st Wednesday Eugene McKinley .............. W.M. Melvin Agee ............... Secretary AMERICAN LEGION AUXILIARY Lily Suhs ........................ President Callle Heider .......................... See. Visiting members Welcome Meets 2nd and 4th Mondays The Sheridan Sun i' Dean E. &Merna L. Holmes Editors & Publishers. Published every Thursday a! 8heridaxt, Oreg0R, and entered at . the SherLdan Post Office as sec end-Class matter. NATIONAL EDITORIAL 'W  - _,'g,T Classified Ad IN THE SUN AND ADVERTISER Costs As Little as $1 First Insertion Cheaper Following Insertions [\\;NEWSPAPEk Subscription rates: Yamhill P01k, Tillamook Ccunties--$.00 --Outside this area $3.51N- Servicemen anywhere $3.00 Start: Digging for That Buried Treasure Today; And Call heridan 843-212 And Say Charge It. 2 Discount for Cash With Order J Girl Scouts, Blue Birds lpular at Willamina Parade July 4th , ii' i  Theme for the Willamina Fourth of July parade was freedom and libertY,: and Miss Freedom and Miss Liberty arc pictured on the Girl Scout and BluO Birds float. Mrs. Elwin Littlejohn, a Blue Bird leader, was a casualty dur- ing the constmmtion of the float, cutting a hand to the ex'tent several had to be taken. The Camp Fire Girls and the Blue Birds were popular I the large crowd wilnessing the parade. ing all four working intermit- tc.nly between pictures in varic,us dryin,g stages, adding as thing,s e.me to her mnd. She uses the re,g, ular artists brushes. On her living room wall is a t)rilliant Japanese cen,a com- bining six pictures in one taken i r o m ori,ginal Japanese silk paintings, including Mt. Fuji in the backgr.c)und, a fish hatche,ry, bridge, boats, falls, and p,,ople. Nhe reproduced the head of Christ and painted the Mona Lisa from a small picture, giving both of them as gifts. Dr. Moss has an animal life she did and Dr. Otis Miller has some of her work. She has no idea how many paintings she has done but h,er artistry is in many states. . Mr. and M:s. Dave Timmpson of Arcadia proudly posres a huge past,offal scene with a herd f Herefords that litez:ally breat,hs in the reground. For this she used primer en plywood before apply- ing oil paint. It is nearly 2' by 4' in size. Many time her paintirrgs ,have served as compensation for ser- vices rendered as well as a creative o.a:tlet for her l,ongirtg, s. She has nine grandchildren and eight step-grandchildren Pety the parakeet and Snoopy dashshtmd aan h,er satisfied companions. We knw a man w.ho believes i,n the complete economic emanei- pat!on of w,c)m.e,n; he thinks that hi,s wife has as much support in the family a.s he has. Sheridan Briefs i Mr. and Mrs. Wayne Sparks spen aturday and Sunday in 1 Grmts Pass, wh,ere they met Mr. and Irs. 5arin Mann of Arcata, Pat and Curt Loop, the Hantze's, Mercy Haxttze, all heMinnvUe and Mr. an Larry Howard and TammY Springfield. Rev. Lawrence Monk of Calif. Accompanying the Manns IMethodist Church tok five were th,r son Mr. arid Mrs. Bill }of his vacation from Mann of Omaha, Nebraska. I day to Naturday o be a,t Others goirg to spend the week ISaabeck ' Wash. where he end with the Manns were Mr. ,and Mrs. Gen, e H<)w,ard of New- as a Youth Adxisor at the F. berg, Mr. and Mrs. Fay Howard, R. Conference. BEER Days like this are made for Olympia PLAN AHEAD One iagredient is priceless: .Tt% the Water" Visit,,r u ,Icmr, Olv,npi,z Brez,ing Con pqny, Olympia, Washington. *Oly * NcMinnville Business Directory & Shopping Guide Auto Body & Fender Rep. G0ncrete Blocks Porter'sBody & Fender Shp BODY & FENDER REPAIRS COMPLETE RADIATOR SERVICE Wreck Rebuilding Complete Paint Service 17 & N. Baker Ph. 472-5413 Beauty Salons THE POWDER ROOM BEAUTY SALON Complete Beauty Service Merle Norman Cosmetics Free Demonstration, By Appointment Masotdc Bldg. Ph. 472-7616 Bowling Lanes For An Eveaing Out . . . For Healthy Exercise AND A Lot Of Fun... Try The WALNUT CITY BOWL Junction Hwy. 99W & 18 McMinnville Ph. 472-5031 2. BURGH CONCRETE & SUPPLY CO. Ready Mix Concrete Building Blocks Lite.Rock, Pumice & Concrete Decorative Blocks McMinville Sheridan Ph. 472-5510 Ph. 843-2262 Contrs. - Excavating TEDRICK CONSTRUCTION CO. Excavating -- Water & Sower Lines Tree & Stump Removal Ph. 472-5045 or 472-2535 MeMinnvilte Restaurants- Lounges ORIENTAL GARDEN ResIxurnt & Lounge Dine - Dance Chinese & American Food Ph. 472.7444 Orders To Go Hwy. 99W McMinville Farm Machinery " CASCADE TRACTOR ,5 IMPLEMENT CO. John Deere Homelite Wade Rain Rear's Farm Machinery Saws Irrigation Sprayers Highway 99W At Evans St. MeMinnvitlc Ore&on. ................ Ph. 472-5184 Savings & Loan Assoc. FIRST FEDERAL SAVING AND LOAN ASSOCIR.TIO Of McMimaville 445 Third St. Ph. 47'2-6 MeMinnville, Oegon Sewing Machines Guaranteed Service On All Makes SEWING MACHINES & 'ACUUM Boersma's SEWING 309 N. Baker Ph. J/ Shoes WHERE YOU'RE Alwa Feet Deep In Quality, Comfort And Economy BUSTER BROWN SHOE .STORE P.h. 472-5536 McMlnnvllle Upholsfers MODERN UPHOLSTERS' Custom Upholstering For Comfort - Sentiment Free Estimates - Pick-UP & Delivery . Back of U.S. B 32 N. Davis . Ph.