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About The Oregon statesman. (Salem, Or.) 1916-1980 | View Entire Issue (Feb. 16, 1930)
: . .AUTOMOTIVE SECTION - OUTDOOR NEWS The OREGON STATESllAN-Salea Ortgon, Snndry Morning, February 16. 1930 - j "TAGE THIRTEEN A. A. A. Gives Regulidqs un income Tax I Motorists ; I WASHINGTON,,!). C, tU. 15. Deductions from, the cross la- come allowed ear own era wjder-l iae regulations oi me Pares of internal Revenue on account of automobile ownership and opera tion were outlined in a statemeat broadcast by the American Auto- niobile association today. First, the car owner may dedact from his gross Income all sums paid daring the calendar year in the form of registration fees, drlrers' licenses, state personal property taxes and maaicipal taxes. Second, the gasoline tax may be deducted in all cases where it Is a "consumers' tax" under the state law, but sot where ft la specifically enacted as a "distri butors' tax." Tmra, toe interest on money borrowed for the purchase of an automobile is deductible, irre spective of whether the car is used for business purposes or for pleasure. If the taxpayer keeps his accounts on a cash basis such interest will be deductible only lor the -year In which paid. If accounts are kept on an accrued basis. Interest may be deducted as it accrues. Fourth, if a passenger car Is used wholly for business por : poses, all expenses incident to maintenance, including deprecia tion at the rate of 20 per cent per annum, may be deducted. .Where the car is used "chiefly," or more than 50 per cent for business and incidentally for pleasure, the expense may be de ducted on a pro rata basis. Fifth, loss sustained by reason of damage to an automobile while being used for either busi ness or pleasure is deductible. The loss, however, must be an ac tual loss to the person claiming the deduction. In other words, if it is compensated for by insur ance or otherwise, it is not de ductible. Sixth, the bureau has ruled that where a motorist paid dam ages for injury to a pedestrian, such amount is deductible, pro vided at the time the injury oc curred the car was being nsed for business. There has never been a decision, however, on whether a fine paid by a motorist might be deducted as a business ex pense, where, at the time the ex pense was incurred, the car was being used for business or pro fessional purposes. Seventh, log 3 when sustained where an automobile used wholly ?r ' chiefly for business purposes traded in for a new car may be deducted. Eighth, the amount- paid for Insurance on automobiles used for . business purposes and also the amount of finance charges on a purchased car which covers in terest and risk on the loan, but not the amount covering the pre mium on insurance to protect the finance company's interest. .The national motoring body pointed out that the gasoline tax has been ruled a consumer's tax and .therefore deductible in the following states:. District of Co lumbia. Delaware Georgia, Illi nois. Kentucky. Maryland. Mich igan, Massachusetts. Missouri, New Hampshire, North "Carolina, Pennsylvania, Rhode Island, South Dakota. Virginia, Washing ton. Wisconsin, Kansas and New Mexico. The A.A.A. says that In no case is a loss deductible where it is sustained when an automobile used for pleasure is traded In for a new car. At the same time, H la stated, that In no ease is the amount paid for in automobile used for either -business ,or pleas ure allowed as a deduction. This is regarded by the bureau as a nif1 investment, bat i subject to claim for depreciation when ne ed for- business 'purposes, jn the case of purchase Jy a farmer, for atrictl farm use: only the' ex pense incident to f operation Is de ductible, as I the case of any other business or professional use. How can a motorist determine whether or not he la entitled to the advantages j set" forth Im. the clause dealing with deduction of maintenance costs for cars nsed whollr for business? On this point the natlonarinotorlng fcody ears "When a passenger antomeMIe u used nrlmarily for professional or business purposes, and Inci dentally : for oleasure. ordinary expenditures for malatenaace and repairs mar bo prorsiea accoru inr to se. and deducted, ptovtd rf the eat a wed 'eMeflT in the Tinrsnlt 61 nXhuilness or. profes sion: Chiefly, is Interpreted -by FULLY UTI tv. ,-na- of the desert grow cold U a long time to wait; so the truck operators on tne synan ''to K w noe Firestone tires which tand the heat and eTesert Damascus lo 0w . nnHnarti tmnini 170 riom the grind. JTemperaiure oa Fleet of 2 r V W.'h'Ui ?si t'isutvH' 1. & The SafeiB Xavadry has renewed its fleet of delivery tracks, baying five Ford panel A delivery ears for Its galena pick-up and delivery service. The cars were purchased from the Valley Motor Com pany. The laundry Is 10O Ford. The cars are neat and attractive. the bureau to mean more than fifty per cent. If business consti tutes a minor usage and pleasure the major part, the expense can not be prorated or deducted. If the chief use is for business, the items of depreciation, rasoline. oil, repairs, chauffeur's salary, garage rent, as well as any other legitimate expenses, may be pro rated according to the usage and the portion applicable to business purposes deducted." E RECENT ELOPEMEf By SUE McNAMARA (AP Feature Service Writer) WASHINGTON. (AP) Mar- go Cousens, 19, heiress-daughter of Senator James Cousens of Michigan, rebelled .against the long hours of the Washington Debutantes' Union." She didn't care for parties or big weddings, the usual debutante season aftermath, so she refused to. make her debut. She startled society again by eloping with Wil liam J. Chewning, Jr young bank teller. Now, on her honeymoon, she Is the most talked-of girl in the cap ital. DebMes, dutifully treading the prescribed social round, ar rayed in "working uniform" of chiffons, jewels and flowers, gasp marvel and giggle. Some or them envy, some condemn. Marge frankly announced that she eloped to avoid the strain of a big society wedding with its at tendant parties. She pronounced the whole thing a "mess." Her ultimaium has stirred up a lot of discussion. Each year the Washington social season takes such a toU of strength that some debutantes go to hospitals to re cuperate; A mad whirl of parties every day lasting from one p. m. to three or four next morning makes up the average debutante's days from November until April. Senator Couzens daughter did not care much for evening clothes. Even at the fashionable Ball Bo heme for which women donned their fanciest raiment Margo ap peared In simple colonial costume. She prefers horseback riding to teas. She likes social welfare, work and. whea in Detroit she spends much tine visiting the children's hospitals. She was delighted with her father's gift of $10,000,000 to the children's fund of Miehi- Miss Couzens is nescribea by .... her friends as sincere, genuine and doing many kindly things in a oniet. Indirect way. sne is not extravagant, purchasing with good taste and discrimination. She drives a modest make of car though her father's fortune is estimated at $50,000,000. Like Florence Trumbull Coolidge she plans to Uve on her husband s salary, she says, and do -her own work. W.'B. Officer, principal of the Gravity, Iowa, public school, spent summer dining the basement zor the. new building- and during the school year kept records of the contractor erecting it. ' B. P; Gordon bought a Spencer, Iowa restaurant but his purchase did not Include a front door key. The cdoor had- not been, locked since ltU. S MNS EQUIPPED WTH FIRESTONES v-v-r---... Model A's Added to Service LiiiVUIiT.N ' State Department Takes In More Than 12 Million Dollars During One Year Although there is a general im pression that the state department is strictly a clerical governmental function, the 1929 report just completed shows that the office received, during the 12 months period approximately $12,461, 276.67, or In excess of $1, 00,0 0.0 a motrVa. The largest revenue of the state department was from passenger automobile registrations. This ag gregated $6,329,690.S9 during the year 1929. An additional $1, 015, 656.26 was received from truck registrations. There also was received by the department a total of $4,802,192.44 from . the fuels tax laws of 1921 and 1919. Notarial commissions represented receipts of $7229. . The department also, received $80,836 from transfers of certifi cates of title, $20,498 from cer tificates of title reissued and $65,617 from initial certificates of title. From regular motor ve hicle operators the department received $27,236. Interest col lected by the state department during the year aggregated $1, 005.72. This interest accrued on state deposits of motor vehicle li cense, fees in Portland banks. ' Receipts from aircraft registra tions during the year totalled $636, which is a material Increase over the amotfnt received In 192$. Sale of law books returned $2947 while receipts from migratory chattels aggregated $2204. Sale of waste paper by the state depart ment brought In $498. The report of Hal E. Hoes,. sec retary ot state, shows that the collection of these receipts is not merely a formality, but that many investigations have to be con ducted to determine whether the state has received the full amount of money to which it is entitled. This especially is true in connec tion with the collection ot the motor rehicle fuels taxes. Exam iners are employed regularly by the secretary ot state tor the pur pose of making these Investiga tions. In addition to handling receipts aggregating In excess Of $1,000, 000 a month, the secretary of state Is compelled by law to audit and pass on virtually all Touchers, affecting state funds. These dis bursements aggregate hundreds of thousands of dollars annually.; The secretary of state, under the law, also is state auditor. Under a- law enacted at the 1929 legislature the secretary of state also has to make an audit ot numerous state departments each bleanium. This function- has not only added materially to the du ties of the secretary of state, but has Increased his administration expense. Two auditors are now at work Investigating the duties of various' state departments. While the state motor vehicle department is housed- In Its own building. It Is a part of. the sec retary of state's office, and de mands considerable attention front that official. Hardly a day passes but that there is- conference be tween the secretary ot state and the heads et the motor vehicle di vision. ' - ' Another function added to the duties ot the secretary et state ay thm lia lerisUtnra was that of administering the transportation. act, which heretofore . was under m , - ".T.r.., o I o - . sv the public service commission. All trucks, busses and other for-hire vehicles are licensed under the transportation law. Still another function of the secretary of state is that of con dacting the state traffic depart ment. There are approximately SO traffic officers on the state pay roll at the present time, exclusive of the office employes. T. A. Raf- fety has charge of the state traf fic division under the secretary of state. The secretary of state also Is superintendent of -capltol build ings and grounds, and in this ca pacity employs a dozen or more Janitors and other persons neces sary In maintaining the plant Many other less Important duties fall on the secretary of state. CMS NEED S1FE The need for tires with safe. non-skid treads that resist skld- ing, is greater at this season of the year than any other time. "Even the most careful driver inds it difficult to keep his car completely under control when driving on wet pavements if the tread on the tires of - his car Is wont smooth," said Mrs. Clark, local manager of the Western Auto Supply company. "Smooth tread tires can be used with com parative safety during the season when streets are dry, but Such tires are not advisable as safe automobile equipment during the rainy season. A suggestion that we offer to many -of oar customers is that they remove worn tires from their cars now and either take advant age of trade-in offers and ex change them for new tires, or store them la their garages to nsed daring the summer months when smooth treads do not make driving so hazardous. By follow ing this suggestion, the car own er does not sacrifice any tire mile age as he caa install the smooth tires -on his car and finish wear ing them out when the rainy sea son Is over, and can. drive during the winter months with safety on tires with road-gripping treads. 1926 Studebaker Coach , IE n n 1927 Nash Special : .' Coupes: 1927 Pontiae Coupe 1928 Chevrolet Coupe Model A Sport 1 Roadster Model A A Truck Cab e Speed .. Corner Center and mi SECRET FOO OF PISTOL SILENCER By HOWARD W. BLvAKESUSX Science Editor Associated Press Feature Service NEW YOLK (AP)A bet that he could shoot a hole In a friends hat tossed into the air has led Maj. Henry B. Faber into aa astonish-' lag scientific discovery. - . , It was not ordinary pistol with which he proposed to drill the hat, but a military airplane signalling-, device, shaped Utke a .45 auto matic pistol,' firing ' parachute flares instead of bullets. Major Faber was a co-Inventor of this device with CaPt. U Lv Driggs, Jr., which explains the interest in the accuracy of hat shooting, a somewhat academic Qualification tor this kind ot pistol. The flare pistol fires a short blank shotgun shell, barely an inch long, which In turn projects the flare. Major Faber proposed to saw off the pistol barrel and load what was left with buckshot Instead ot S flare. The blank cart ridge would propel the buckshot Now, this cartridge explodes with a report audible for blocks around, so that it appeared cer tain at least that the noise would be worthy of the wrecking of sev eral hats. Preparing for the bet. Major Faber sawed the barrel, and fail ing to find any buckshot, substi tuted some flashlight powder for general effect. He stepped outside the laboratory to try the results. He pulled the trigger, but there was no loud report nothing ex cept a whispering "plop" that he could not identify.. Thinking the primer was defective, he reloaded. Again the trigger snapped; but again there was no loud report, only the "plop." The he examined both shells. To his astonishment both had been discharged, and without making a loud report. The hat shooting was forgotten in the ex citement ot the discovery. It soon developed that flash light cartridges are all ost noise less when the barrels of these flare pistols are shortened to a certain length. Ballistic experts have advised the major and Captain Driggs that they have stumbled upon a hither to unknown method of silencing a report. The discovery led to the devel opment of a special pistol and flashlight cartridge -tor photo graphy, which is claimed to. have a high element of safety as well as its silence. Change Color Arrangement oi Union Stations Union Oil company senice stations throughout the Pacific Coast are blossoming forth in a new color scheme of orange, blue and white which Is considerably enlivening their appearance as well as making them more readily visible and attractive to motor ists. The colors supplant the blue and white combination which has been in use for a number of years. A large number of the com pany's service stations have, al ready been garbed in their new colors, and work is going tor ward on others as rapidly as weather conditions la the various sections will permit. The new color scheme specifies orange roof and foundations, bine band above the foundations and from the top of window head line to four inches below the soffit. The body of the station l white. All other buildings on the lot are painted ia the same manner. The word "Union,- in wide white let ters on a blue background, has been substituted for "Union Gas oline." $425 $385 $325 $425 $450 $545 Chemeketa TeL 1995 ni "i . wwt i ' m l ame To Get Tulelke Shooting Wants California to Reciprocate With Oregon on Duck and Goose Hunting Efforts of Harold Clifford, state came warden are beinr di rected towards the adjustment of California laws so as to permit Oregon hunters to cross the line and take ducks and irees from Tule Lake. Recently the Califor nia ofridals unearthed an al most ancient law which prohibit ed the exportation of rame hird from their state. No great effort is being made to enforce It, but were it rigidly enforced several thonsand Oregon sportsmen would be banned from hunting" In the Tule Lake district. It Is estimated that $30,000 of Oregon money goes annually into the Cal ifornia treasury for non-resident hunting licenses. Enforcement of the law wonld eliminate this sum from the' California game protec tion fund. Mf. Clifford has pointed oat that if Oregon was In the mood to work a hardship on California sportsmen It could .practically bar. them from hunt ing In the Tule Lake district, as ft Is almost necessary for them to come Into Oregon before reaching the lake. It is expected that an adjustment will be made 4f Bssfe Tew Ac fartrtae;i(Aata ietawit c . Invite Us To OBaDCEDEQ) f I 3I i l W I 3 0l ' Ipctrvacol ' K waraeniTying so that - neither, the California hunters' nor those of Oregon will be handicapped In their efforts to bag geese. Matt Ryckzian, superintendent of hatcheries for the state game commission has returned to Port land after spending several days at the Cedar Creek hatchery in Tillamook county starting the planting of fish in the coast streams. " During the next few days approximately one half mil lion steelhead and cutthroat trout will be liberated in the Ne halem, Miami, Kilches. Wilson. Trask, Tillamook, Js'estucca and other streams. The work of planting these streams Is being carried on un der the supervision of Henry Hel sel, chairman of the sportsman's organization of Tillamook county. It is now the policy of the game commission to be directed by the desires ot local sportsmen in each county where plantings of fish are made. There should be no lack ot food la the household ot O. W. Ramsey The latest, best and largest model Cowdrey Brake Testing Machine has just been installed, in our complete Brake Department. Brake testing service is rendered without charge to the motorist. Wet and slippery pave ments make this service invaluable and in many states compulsory. Drive in today for a Free Brake Test. leier CO LONG ts your brakes jean bold the whedjyoa O can depend on Brestcne Tires to hcld-yocr csr... ttndcf gay drjvisg conditions. Hreone Tires hsvttis tread that controls the roadno matter what t'hsps itV. inFiresSons Teres are the nssters cf taction. And oWt txrCt thst they fp farther at less cottier mile than any other ttoVo-TaaW the'station with a Your Next Blow-out Phone of Estacada, for some time at least. Last week he reported at Oregon City with the pelts of 12 couear which he had killed in the Clackamas river district above' Estacada. There he claimed a county bounty of S120. Then he sent nroof of, his kills to the state game commission and col lected an additional S300 in boun ties. Incidentally his work with gun and dogs saved Oregon ap proximately 00 deer, tor a full grown cougar will kill an average of one deer a week. ' More than one and one half million rainbow trout some of them two years old are now awaiting liberation from the notnh rreek hatchery. Thev will be planted in streams ot Clack amas and adjacent counties as soon as the "Fish Pullman Is freed from Its work ot liberation In the coast streams. Ford Production Third oi Total Nearly every third passenger car, truck and taxieab produced ia the United States last year was a Ford. The industry as a wuols produced 6,358.381 units in Hit, according to official figures com piled by the United States cham ber of commerce. Ford production in the United States was 1.7QI. 94S cars and trucks. 45 clock I Complete I ' I one- T