ROSE (roz) n. One of the most beautiful of all flowers, a symbol of fragrance and loveliness. Often given as a sign of appreciation.

RASPBERRY (raz'ber'e) n. A sharp, scornful comment, criticism or rebuke; a derisive, splatting noise, often called the Bronx cheer.

We hereby deliver:

ROSES to the local people honored by the Corvallis Chamber of Commerce for their many civic contributions at Wednesday's annual Celebrate Corvallis event.

Julie Manning, who heads up public relations for Samaritan Health Services, was named Corvallis First Citizen; Marlan Carlson, the chairman of the Oregon State University music department, received the Patron of the Arts award; Pete Sekermestrovich received the Robert C. Ingalls "Business Person of the Year" award; Rich Carone was named the "Entrepreneur of the Year"; Dave Livingston earned the Jim and Ruth Howland Special Achievement Award; Dentist Ryan Sparks became the city's Junior First Citizen, and Corvallis High School student John Pham was named the Future First Citizen; Kathleen Heath was honored as Senior First Citizen and Todd Washington, who owns CPR Works, was honored as the Corvallis Chamber of Commerce's "Volunteer of the Year."

These people did not seek publicity; just a better way of life for everyone through their talents, energy and generosity of spirit. Thanks and congratulations to them all. Those who missed the lengthy article that details their affiliations and accomplishments in Thursday's edition still can read it on the Gazette-Times Web site, gazettetimes.com in the archived section by entering "Celebrate Corvallis" in the search line.

• ROSES to Oregon State University football coach Mike Riley, who has taken some public hits this year, both related to sports decisions and what some perceived as his too-lenient response to barroom brawling by some OSU football players.

Mostly, Riley kept his comments to himself and focused on football. The result was a season capped by spectacular wins in both the Civil War and Insight Bowl games.

But it was an unpublicized incident that revealed the character of the one who helms OSU's gridiron squad:

Riley personally stepped in with a supportive gesture to the family of 14-year-old Nicholas Thomas of Lebanon, who recently died in a traffic accident. Nicholas was a beaver football fan, and when Riley learned that his pallbearers were going to wear OSU shirts during his funeral, he quietly arranged to provide them.

It was a private gesture that the Democrat-Herald in Albany, a sister publication of the Gazette-Times, learned of through word-of-mouth and mentioned in the Wednesday edition.

Thanks to Mike Riley, for a comforting gesture that let action speak louder than words. And condolences to the family and friends of Nicholas Thomas for their enormous loss.

• ROSES-BERRIES to Sen. Kurt Schrader, a fresh-faced Democrat from Canby, who has to be one of the bravest Legislators in Salem. After two years of a series of decisive state tax measure defeats, Schrader has stepped forward to again propropose that Oregon needs a sales tax.

There is much to commend some form of sales tax tied to property tax relief and dedicated to school funding. Those in favor of this point out this would more fairly distribute the tax burden, create a stable and predictable funding source and take the pressure off schools to divert energy from education to seeking funding from voters every few years.

But the arguments against are also familiar and pursuasive: Any new tax means increased cost to taxpayers. A sales tax is not the panacea its proponents claim, as evidenced by states such as California, which has both a sales tax and perennial budget woes. Property tax relief? Maybe from the current disproportionate burden, but they still increase along with property values.

We admire Schrader's moxie, but we have to wonder at his timing and super-optimism for trying to launch round 10 of a bout that voters have knocked out nine times before. But at least his tax revenue idea isn't the worst. Consider our neighbor to the north:

• RASPBERRIES to legislators in Olympia for seeking to tack on a "vanity" tax to cosmetic surgery or Botox injections in Washington. The idea came from Democrat Karen Keiser, 57, of Seattle. Sho admits to considering plastic surgery from time to time. She also is thinking of introducing a 6.5 percent "Botox for babies" tax to pay for health insurance for kids.

Keiser said those seeking plastic surgery easily can afford it, but she's out of touch with her own generation. Those who advised "never trust anyone over 30" when they were young in the 1960s are feeling the sting of middle age keenly. They have moved plastic surgery into the mainstream. Now middle class youth-seekers are financing face lifts, tummy tucks and hair implants. Keiser's proposal would add $390 to a $6,000 face lift.

Nobody would deny any that any tax with "for babies" attached to it will draw support, but this one puts seeking plastic surgery in the same category as "sin taxes" on gambling, alcohol and cigarettes, with the tax serving as a kind of punishment for vanity.

New Jersey is the only state to have such a tax, although anyone who wants to avoid it can take the Holland Tunnel into New York City for the same procedure at less cost.

Which means that if Washington lawmakers do approve this tax, it could be good economic news for Oregon. Presumably more plastic surgeons would set up shop in Portland, luring Washingtonians across the I-5 bridge to get nipped or tucked in Oregon.