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About The Sunday Oregonian. (Portland, Ore.) 1881-current | View Entire Issue (March 9, 1919)
8 THE SUNDAY OREGOXIAN. PORTLAND. MARCH 0, 1919. ' OTMORBEVEflUE MEASURE IN EFFECT Manufacturers' Truck Sales Taxed Three Per Cent. PASSENGER CAR RATE FIVE Motorcycles Are Assessed at Same Figure, But Tractors and Parts for Same Are Exempted. W SHIN-GTON, March 8. Automo bile provisions in the new revenue act became effective February 25 and the national automobile chamber of com merce is sending particulars to makers and dealers in the automobile industry The new law continues the 3 per cent tax on the manufacturers' selling price for "automobile trucks and automobile wagons" and adds a provision that all tires, parts and accessories sold on or In connection with such trucks and wagons are considered part of it In estimating the tax. . The law increases the tax on the manufacturers' selling price of pas eenger automobiles to 5 per cent, with the same provision that tires, parts and accessories sold on or in connec tion therewith are to be included In estimating the tax. There is a similar 5 per cent tax on motorcycles, but no tax on tractors or on tires, parts or acoessories therefor. Jiew Tax on Selling Price. There is a new tax of 5 per cent on the manufacturers' selling price, of tires, parts and accessories when sold eeparately, except that such tires, pants and accessories sold by their mai,"ri to automobile manufacturers or motorcvcle manufacturers are not taxable. This exception is apparently tn nrevent double taxation. In addition to th above taxes on sales there are taxes at the same rates on the leasing ot cars, tires, jaruo accessories therefor by theif makers. is no floor tax or from the factory, and with a corps of experienced and trained battery men Mr. Harper states the new company now is in a position to offer the Port land battery users real Willard service. The new AVillard service station, pending the erection of a building for its permanent home, wilt be located at 409 Burnside street. MOON lySPRESEN'TATIYE HERE Factory Man. Praises- Show and Co lumbia Hirer Highway. Paul W. "Wisdom, factory representa tive of the Moon Motor Car company, who was in Portland to attend the automobile show, expressed himself as highly pleased with the sales of the C. H. S. company, distributor of the Moon here, made during the exhibition. Mr. Wisdom said that Portland's show was' the best held on the Pacific coast this year. P. W. Houghton of the C. H. S. com pany took Mr. Wisdom for a- ride over the Columbia river highway Sunday, the factory man terming it one of the best scenic routes he had ever traveled. There tax on COAST HEADQUARTERS HERE REPUBLIC TRUCK MAX CHOOSES ' PORTLAND AS BASE. F. X. House Declares Oregon Me tropolis Is Logical Place to Establish Office, As evidence that Portland Is becom ing more important as a distributing center for automobile manufacturers, the Republic Motor Truck company. Inc., of Alma, Mich., announces the motor fuels, or is there any direct tax on ear users except that persons car rying on the business of operating or renting passenger automooues ior ime ,,- tavpd 10 annually for each auto- mobile seating more than one or less than eight passengers and $20 a year for automobiles seating more than seven. 1 Export Goods Exempted. The tax situation regarding the ex porting of automobiles, tires, parts and accessories therefor, is changed, so that under the new law all such articles "sold or leased for export and in due course exported," are not sub ject to the tax. This is in, compliance with the federal constitution provision against taxes on exports. There are some complicated provi sions in section 1312 of the new law to the effect that on contracts for the sale or lease of cars and parts, eto., made prior to the date when this new law was first discussed in congress, the purchaser or lessee must reim burse the seller or lessor for the tax that the latter has to pay. Those liable for the tax on automo biles, tires, parts and accessories, must make monthly returns under oath in duplicate, to the local collector of In ternal revenue and pay the taxes due to this collector without further no tice. If the tax is not paid when due, there is added a penalty of 5 per cent, together with interest at 1 per cent - uer month. In case of over-payment ""of taxes, the revenue bureau may re turu the over-payment. Sales Make Tax Dae. The tax on automobiles, tires, parts and accessories becomes due when the article is sold or leased. This means, in the case of Bales, when the legal title passes from the buyer, to the Feller or when the article ceases to be the property of the seller and becomes the property of the buyer, and In case -of a lease, the lease is effective gen erally when the lessee receives pos session of the article. Therefore, all Bales and leases by automobile manu facturers and accessory manufacturers made on and after February 25, are subject to the tax rates of the new law. All sales and leases made prior to February 25 are either tax free or sub ject to the old tax rate, as the cas may be. A myriad of special cases will arise under this new tax law, the correct nnswers to which will have to wait the rulings of the revenue bureau. However, the wording of the new law follows quite closely that of the prior law, so that all the general rulings of the revenue bureau based on the prior law, such as those relating to when a sale takes place and who is the roanu facturer and the like, will apply equally to the present law. Another section of the law of Interest not only to automobile manufacturers but to every other manufacturer, is the child labor tax. While this is revenue raising provision, it is un doubtedly intended to discourage the use of child labor in the . Industries. The law in detail says that any mine, ciuarry, cannery, manufacturing estab lishment, etc., that employs or permits any children to work who are under the age of 14, or which being, between the ages of 14 and 16 are permitted to work more than eight hours in any day, more than six days in any week or after 7 P. 51. or before 6 A. M.. are subject to a special tax of 10 per cent of the entire net profits of the estab lishment. This tax is over and above every other tax in the new law and is not merely a tax on the work pro duced by the children, but on the en tire net profits of the whole estab lishment. y . . ............... ....T t ' "l I N t v ' ' X. t- S itf'-. . . Sit X r :. s f t ; V- " . . ? . Al - V " ; 1; r.- f i: ' '4 -, ! '-- J: t'. 31. Ho ii fir, pacific coait ma after for the Republic Track company, who has just estab lished headquarters in Portland. appointment of F. M. House as Pacific coast manager for theircompany, with headquarters in Portland. Mr. House has been associated -with the Republic Motor Truck company for number of years, first as manager of the New York branch and later as North Pacific representative. 'I was importuned by the business Interests of 'other Pacific coast cities to establish our headquarters in their respective places, but after a careful survey of the entire territory it was our Judgment that Portland was the logical place," said Mr. House yester day. "It is a recognized fact that trucks will be an important factor during the reconstruction period and for the de velopment of business in the future. With improved road conditions, which appears to be assured from recent leg islation, many new transportation lines will be established, giving better and quicker service than prevails at present. 'This year promises to be very pros perous in the truck line and the Re public has become bo well known on this coast that we are anticipating the greatest business in the history of our organization." The Roberts Motor Car company Is the Oregon distributor for Hepublio trucks. MILL DNS AVAILABLE FOR HIGHWAY FIDS Nearly Every State Planning Road Improvements. FUTURE NEEDS CONSIDERED Federal Appropriations Are Made for 1920-1921 and Legislature Have Biff Programmes. rip. He gets service both going and coming. There ia no waste of foodstuffs for lack of a market, for the market is at his door. This former lack of a market is responsible for thousands of pounds Of food being allowed to rot on the ground. With his produce disposed of and- better income the merchant is going to enefit. The farmer is going to pur chase necessities and even luxuries that he could not have afforded before. If the farmers and the general pub- c will realize the remarkable value to 11 of us the motor truck routes will be. nd will support those which are en eavoring to give them stable and con- tant service, a great change In gen ral living conditions will be effected." says F. H. Nash, treasurer "of the Atter- ury Truck Sales company. A half billion dollars is wasted an- ually in excessive costs for the trans portation of foods from farmer to mark- ts because we do not have proper high way transportation. fc.acn one ot us paya hia share. There Is a big field here for the service which will eliminate this waste. The Atterbury truck ia one f the pioneers in this state and we ex pect to accomplish wonderful results for the public with them." Hundreds of millions of dollars will be made available for road expen ditures in the United States within the next few months, if legislation now awaiting consideration is favorably acted upon by the legislatures of the various states. At no past time in the history of the nation has there been such a trend toward highway develop ment as is evidenced by these meas ures, and road builders everywhere are confronted with the necessity ot for mulating broad policies to govern the expenditures. Early estimates placed the total amount which would be expended by states and nation in 1919 at 1300,000, 000. Since that time the national ten ate has acted favorably upon a bill providing for an Increase of $200,000.- 000 in the federal aid act, of which $50,000,000 is made Immediately avail able and another $75,000,000 added in the fiscal year beginning July 1 of the present year. The remainder of the sum is set aside for 1920-1921. This measure is now awaiting final action in the bouse. Korth Carolina la Line. This is not alL North Carolina has provided for an Increased revenue ot $1,250,000 derived from automobile revenues to meet the increased federal aid. which is to be supplemented by an annual bond issue of $1,000,000. Illinois has voted $60,000,000 and Pennsylvania $50,000,000. When the Georgia legislature meets it will have before it a bond issue providing for $40,000,000, coupled with an additional $20,000,000 tax. Oklahoma seeks $40,000,000 and elect ed a governor pledged to the specific platform of a state highway system. Minnesota's issue has been variously placed from $40,000,000 to $100,000,000, the probable outcome being an accept ance or tne lower figure now with in creases later until a complete network of highways is provided. Virginia proposes an outlay of $40,000,000, West Virginia is making preparations for an increase, Alabama wants $10,000,000, utan 3,uuo.uuo. Michigan Wants S50.000.000. In Michigan an Intensive camnalam will be carried through for a $50,000,000 appropriation to pull the state out of the mud, and if a complete chart could be made, it could probably be ehown that every etate in the union Is con templatlng increases of one kind or another. .ot all of these sums -will be avail able this year, of course. Most of tha larger appropriations have been made with -a view of setting up complete nignway systems which will neces sarlly require longer periods than mere 12 months. Surveys will have to te made to determine where road should be built, what types they should be, and in general, broad policies will have to be laid down to provide for economic and scientific expenditure o tnese sums. AUTOS KEPIiACE JTXRIKS1LS Shipment of 30 Nationals on Way to Land of Chrysanthemums. Thirty Jinrikshaa will be Junked In Japan this spring and replaced by aa many American automobiles. An export shipment of 30 National touring cars and chassis is now breast lng the waters of the Paclflo. bound from Indianapolis to the land of the chrysanthemum via Seattle. The auto mobiles will have traveled 13,000 miles by rail and steamship before they leave their first tire imprint on Japanese highways, and represent an invest ment of approximately $100,000. This order from the Japanese dia- TRUCK FREIGHTING GROWS MOTOR BIG FACTOR IN KEDTJC- IXG COST OF rjVTXG. BATTERY FIRM DRGMilZED WILIiARD FRAXCHISE AWARDED TO NEW COMPANY, MOTOR SPEEDS UP DELIVERY Traffic Between Farmer, Sljirket and Consumer Facilitated. The rural motor express line fur nishes an excellent opportunity to achieve profit that extends to the farm er, merchant, banker and the entire community. The primary objects of operation of rural motor express lines, as advocat ed by the highway transport commit tee of the council of national defense, are: 1. To increase the food atrpply by furnishing . regular transportation of farm products. 2. To stimulate the farmers efforts by the knowledge that such transpor tation is available. 3. To enable the farmer to avoid driving to town, thereby Increasing nis time on tne farm and partly com pensating for the shortage of labor. 4. To enable the farmer to obtain goods from town on the day of order. 5. To generally facilitate traffic be tween the farmer, the market and the consumer. As a food-saving idea, it Is pointed out that the number of horses required by the farmer can be reduced, thereby saving the heavy expense of feeding during the Winter. Every horse di placed means five more acres of land that can be devoted to raising food for human beings. There are 25,000.000 horses on farms In the united States. The department of agriculture has de termined that five acres of land are needed to support each horse, and three acres to feed a man for a year. Half Billion Wasted In- Excessive Cost of Transportation of Food, Says Aterbury Man. If yon happen to be traveling- out lnt the country and meet a big truck lu berlng along the highway looking Ilk a motor express, you can dote your ha to it without loss of dignity, for it is. perhaps one of the best friends you ever had; it is doing or going to do you a greater service than you realize. It 1 about to reduce materially the high cost or living. Freight hauling by motor truck Is s new that the average man has no idea of the advancement In its developmen that is being made. He does not begin to recognize the- degree to which it i about to affeot him personally. Rural motor truck routes are affecting thou sands In all parts of the country an in a few years will affect millions. A stable organization of motor truck routes, the like of which is being epon sored by the Atterbury Truck Sales company is paving the way for a service OLS MOBILE SERVICE MANAGER NOW SELLING TRICKS. r ? .ft-, C J. Mai Ion. Mr. Mallon operated the Mallon Auto Repair company for a num ber of years, but since 1918 has been connected with the Oldsmo blle company of Oregon as serv ice manager. The Oldsmob'lle truck looked so good to him that he asked for the privilege of in troducing it to the public and already is hitting the high spots. tributor la one of the largest that has been placed with an American automo bile maker since the world war cam to an end." said A. B. Manley, Oregon distributor of the National, "and lndl cates the demands for American cars that will be made by foreign markets this year. Cold Air Also Needed. Many car owners In winter adjust the shutter on the hot-air tube eo that hot air only is fed. In some cases th is necessary, but where the engine will assimilate a certain amount of cold al should beefed, because cold air gives a higher volumetric efficiency than hot air and gives more power. It will be found that many engines, after get ting under way on hot air, will ru perfectly well on cold air. The owne should experiment and find Just how much cold air he can use, and then turn on that amount. WIRE WHEELS INCREASE NEW DISTRIBUTING CONCERN OPENS IS PORTLAND. Branch Manager Declares Equip ment Adds to Comfort of Riding and Conserves Tires. One of Portland's newest business organizations is the Wire Wheel Sales & Service company. 435 Stark street. which will do for the Willlamette Val- distributor of the Houck wire wheel. ley farmers and cities what has been and is being done for the eastern part of the United States. These routes are the connecting link between the pro ducers and consumers. They are en abling the farmer to send his produce to market at a greater price than form erly and allowing the consumer to re ceive his food supplies fresh and at less cost. Where and how does this work out? The farmer can spend more time on the farm in the actual production of foodstuffs. He can dispense with one man and a team and still be ahead. When he wishes to send his goods to market he can set them outside his front gate to be picked up by the car rier. If he wants anything from the city it is delivered to him by return Charles S. Harper Heads Concern Which Plans to Erect New Serv ice Station Building. Announcement is made by the Will ard Storage Battery company of a transfer of the Willard sales and serv ice franchise to the newly-organized Portland Storage Battery company. The general manager of the new company, Charles S. Harper, is one of the pioneer battery men of the Pacific coast, having opened in Los Angeles in 1312 the first Willard service sta tion on the coast. In 1914 he Joined the Willard organization as Pacific oast manager with offices in San Francisco, having charge of eight west ern states. Realizing the fast-growing possibili ties of the northwest. 'Mr. Harper re signed his position with the Willard .company the early part of last year to take over the factory branch in Seattle, and it is on the showing which his organization has made there that he has been awarded the Portland franchise. Full factory equipment has been in stalled. A carload of batteries and parts has Just been received direct A stringent order has been Issued In Berlin forbidding all chauffeurs to moke while on duty. gniiHiBaiiBDiiiaBiEr BUIC ana aa EXPERTS The company also has a branch In Se attle. Chester K. Gunderson la mana ger of the Portland branch and G. J. Powell is in charge of the service de partment. "Oregon ia proving a fine field for wire wheels." said Mr. Gunderson yes terday. "In connection with the grow lng use of wire wheels in this sec tion it ia interesting to note that at Portland's 1918 show 7 per cent of the cars were equipped with wire wheela. while at this year's show the number had Increased to 27 per cent. Use of wire wheels in Seattle has increased in a year from 10 to 37 per cent. At the Los Angeles show this year half of the cars displayed were equipped with wire wheels. "Comfortable ridlnsr is a great merit I " FiCM-Pafttftr Toaring J I X- l l 1 ! . i t A Reo Owner Says It Better Than We Could ASKED HIS OPINION as to the relative merits of various competing makes of automobiles.a Reo owner after a moment's thought said: "THERE ARE MANY good automobiles but the man who owns a Reo is lucky!" YOU KNOW THAT WORD "lucky" has come to have a new significance of late since our boys over there used it. TO BE "OUT OF LUCK" was their way of expressing any tragic or-Ufncult or aggravating condition.. It might be the result f bad judgment or bad conduct or just chance, but they, covered it all by the one expressive -term "out of luck." THIS AUTHORITY WAS RIGHT used in that sense the owner of a Reo is always lucky. HE ALWAYS GETS THERE, though "his friend in t,umc other cur stops by the wayside. NEXT TIME YOU HEAR a motorist in trouble exclaim, "just my - luck" repeat to him what that Reo owner said. GOOD LUCK in the ownership of a good automobile is the result of good judgment in selecting the right one when buying. IT IS EASY TOO to determine which is the best car in any size or price .class. Just ask owners. And ask garage men ask anyone who knows, to name the two best, and, as one of them he will name Reo. THEN NOTE how much oftener Reo is mentioned than any other comparable car follow the suggestion, and you can be lucity tool. Northwest Auto Co. Alder at Eighteenth Reo Motor Car Cqmpany, Lansing, Michigan? P ' si i! C I aJ "THE G OLD STANDARD 4TT -ai.r-V t S of wlrs wheels. They suspend a car from scores of springy, flexible metal spokes. Shocks caused by bumps in the road, or by sudden application or brakes or clutch, are largely absorbed by the flexible interlaced spokes. This real shock absorbing not only gives ease and luxury to the occupants of a car, but it prolongs the life ot the car and its tires. "Tires last longer by 25 to 40 per cent, according to tests when mounted on wire wheela The lisht metal rim and spokes of a wire wheel radiate and throw off the friction-heat of a tire. The wood wheel, however, with Its thick wood felloa actlns: as a non conductor, prewefits this tire heat from escaping. Consequently, It weakens the rubber and expands the air of the tire until a blowout ensues snd the tire life is shortened. Shears Come In nandy. An admirable pir of shears for cut- BUICK REPAIRS EXCLUSIVELY 32,0M) sq. ft. floor space. Live or dead storage. Cheap rates. PARTS . SUPPLIES 2 PORTLAND BUICK S h REPAIR CO. a N. W. Cor. Sixteenth and H Jefferson St. a Portland, Or. Main 3419 q For Sale and Installed by Sunset Electric Co. Automobile Electric Equipment Agents. Representing U. S. L. Batteries ELECTRIC AUTO LITE CORP. RENNEY ELECTRIC CO. SPLITDORF ELECTRIC CO. ATWATER-KURT MFG. CO. GABRIEL SNUBBERS 8th and Davis Bdwy. 125 7 S - T - f ' i- i" at fcaf ti CABPltC t : REDOUNO I ' tins; sheet packing or other aimilar tough material may be made by filing serrations along one blade, from which the temper haa been drawn, with a tri angular tilt. The blade Is then hard- ened and tempered again. The "teeth or serrations keep the packing from slipping along the blade, a trouble gen erally encountered with this type of material. TIRE Special Tire Bargains 30x3i Plain Fhsk $14.03 30x3 Yx Plain Firestone.... 10." 5 30x3 Vi Fisk Non-Skid 10.75 30x3 Yt Keystone Non-Skid 21.25 30x3Vi Republic Non-Skid 17.50 30x3 J. & D. Rib Non-S. 10.75 30x3j Kokomo Plain 16.65 30x3 jj Asst. makes 15.45 Call or write for prices on other sizes. We are distributors for SAVAGE TIRES Guaranteed 4500 Miles and KOKOMO TIRES Guaranteed 5000 Miles Bring in your old tires, we make a liberal allowance on the purchase of a New Kokomo or Savage Tire. Dealers write for prices on quantities. Portland Tire Co. Phone Bdw-nrj; -uregon 33t-f i WhatJCind a Truck Do You Need? If any of these -will do it means a big saving for you. We want to dispose of all our used trucks and have priced them extremely low for quick sale. Here's the list: Federal, 1-ton Bethlehem, 1 -ton Reo Model J, 2-ton Indiana, 3$ -ton Indiana, 3' -ton (with dump body) Overland Delivery Ford Delivery Ford, Smith Form-A-Truck Ford, with Ames ton attachment Studebaker, delivery panel body "A Used Car Is No Better Than the Firm That Sells It" We will be glad to give prices and demonstrate any time. Northwest .u ttu rigxiteentn Us Used Car Department V