Motorists Moy Claim Income Deductions Another Coquille Poet Writes » r e t . t I. I ¡Coquille Legion Auxiliray Notes » 1 Members of Coquille Unit No. 36, American Legion Auxiliary who at­ tended the District Conference held in Marshfield last Friday were, Unit president Mabel Kunz, Eula Schram, I Vera Oerding and Lenora Hunt. The meeting was devoted to the ' study of the 1941 program of the American Legion Auxiliary, with in­ structive speeches by Department President Laura Goode, District President Vivian Meiring, Depart- ment Secretary! May ’Whitcomb, and other department officers. ■ ' J>p^t‘ven Units including the “baby” Unit from Drain were represented. Eacfy unit president presented a re­ port of her unit's activities for the 1 1 past year. _ _____________ _______ Reedsport and Marshfield units were made happy by the announce­ ment that each had won one of the coveted Navy print plates for mem­ bership. After the afternoon meeting, the Auxiliary members adjourned to the Chandler hotel for dinner with the American Legion. At the dinner there were speeches by the depart­ ment residents, and the department commander of the Legion. The com­ mander’s speech was broadcast over Half Of Out-of-State Can Did Not Begister Eagles Auxiliary Is Five Years Old A special event at the Eagles meet­ ing Thursday evening was the fifth birthday anniversary celebration of the Eagles Auxiliary. During a re­ cess in the meeting, members of the auxiliary staged a Truth and Conse­ quences game which was hilariously successful. When refreshments were served charter members of the auxiliary sat at the'.r own table, which was decor­ ated with a big birthday cake topped with five candles. The charter mem­ bers present were Mesdames Annie Wimer, Agnes Lewis, Hattie Gaffey, Lillian Chard and Ruby Johnson. A large number at Eagles and auxiliary members attended the meeting. Valentine«. Get your* at Norton’«. We have them for children for lc, 2c and Sc each. Seventy-fjve percent of the non­ resident motor vehicles registered in Oregon during the year 1940 came from the three western states, Idaho, Washington and California, it was an­ nounced today by Earl Snell, secre­ tary of state. California led the list with 70,VH cars, while Washington sent 20,Ay and Idaho contributed 4,596. Total non-resident registration for the year was 127,941 vehicles, the lowest registration since 1936. In 1939, the registration totaled 149,502 vehicles, but the registration for 1940 is believed to have amounted to not quite half of the out-of-state cars actually visiting Oregon during the year. Many tourists did not bother to register their cars at all, .it was i I pointed out. . 4. Oregon motorists facing the April 1 deadline for making out federal income tax blanks were reminded to- day by the legal department of the Oregon State Motor association of certain exemptions for expenses of operating their automobiles. The association warned motorists to keep more complete and accurate records of car operations this year inasmuch as government tax agencies have declared their intentions of re­ quiring more proof before granting exemptions. Legal advice obtained by the as­ sociation also cleared up the point that cars used in driving to and from the owners place of business are not engaged in business at that time— and such expenses are not deductible. Deductions allowable in computing taxable income include the following: State gasoline taxes — motorists must furnish a complete record for this item as the department of internal revenue will not Accept estimates. The tax in Oregon is five cents per gallon. , All sums paid as registration fees during the year—this includes licens­ ing \ Any loss sustained from the out­ right sale of the car. This does not include any trade-in deals on the purchase of another car. Any loss occasioned by damage to a passenger automobile used for pleasure. This must be an actual loss to the person claiming exemption— if the loss has been compensated by insurance it is not deductible. Any amount expended for personal injury damages that has not been compensated for by insurance is a deductible item—this is true, how­ ever, only if the car were being used for business at the time of the acci­ dent. Any interest paid on money bor­ rowed for the purchase of a car—in­ cluding financing charges specifically covering the Interest on the loon. All operating and maintenance ex­ pense, including depreciation, on passenger cars used wholly for busi­ ness—or on a pro-rata basis where used less than half the time for pleasure. This has been construed to cover insurance costs. Motorists are warned by the as­ sociation that the federal gasoline tax and federal taxes on new can, lubricating oil. tires, tubes, and ac­ cessories are considered by the de- partmenAbf internal revenue as man­ ufacturer or distributor taxes and not as deductible consumers taxes.’ The amount paid for the purchase of an automobile for either business or pleasure has been ruled to be a capital expenditure and not deduc­ tible, but the depreciation incurred in its use for business is a deductible item as mentioned before. t Any employee receiving mileage or gas allowance can claim no exemp­ tion for automobile operation unless this allowance has been declared a part of his income. boo 7 FREE dfe /iw V GALLON/ WILLYS AMERICAR Gregg Hardware 321 W. Front SL Coquille MAKES HIGHEST GAS MILEAGE OF All CARS coçüille M otors Coquille MARKET Phone 135 ™ 378 Front St. 11 Prices effective Friday ond Saturday Klamath No. 2 POTATOES »'b•b* 39c MACARÒH1 Swedish Blend Lumberjack 24 oz jug 25c SYRUP 5 U*. tin 45c