PAGE FOUR HERALD AND NEWS, KLAMATH FALLS, OREGON Folminry "4, 1043 , j ... iltmbit of Till Amocmtsd rru Ttia AiKirlitfi) PrH l aidu. tliilr anlltM lo tin nil of ra. puMlcillim of ill niiri dlipildin orr'lltffl to H or nok llierwlia crrdlted In toll pip", and ilio Ihl local biwi publlihid therein, All rlghti of republication of pedal dlipatrnai an alio ra. lirvad. I'RANK JENKINS Editor Today's Roundup By MALCOLM EPLEY DAYS of easy living with plentiful supplies of anything wa want are over. People like ourselves, living In places remote from the big defense centers " and far from the jammed east, 1 have been spared a little long er from various shortages that at last are beginning to show up here. 4 The privations In sight are of a minor nature, compared with what could happen If we lost this war, or compared with what is expected of the men who are fighting to win It for us. Hence, necessary EPLEY shortages should be a topic for conversation rather than complaint. It is important, however, that shortages be avoided when possible, particularly In food lines which may affect the proper nourishment of children and civilian workers. Therefore, any community Is fully Justified in doing all that it can to maintain an ample flow of essential foods, such as milk. Meat Supply Reduced THIS week's butter shortage will be followed by next week's meat shortage. Don't take our word for it, but ask your butcher If the meat supply outlook Isn't getting gloomy. Some weeks 'ago, when the local meat situa tion received considerable attention, there was some disagreement among the meat authorities hereabouts as to whether we faced a shortage or not. ' There Is no disagreement now, so far as we tan learn. The beef slaughter here in the past few days has been sharply reduced, there is nt immed iate prospect for improvement, and the short age is beginning to show up in the retail cases. The condition seems to be the result of a number of factors, whose effects are becoming painfully apparent simultaneously. There Is a shortage of fat stock here, gov ernment regulations and ceilings are affecting competitive buying and slaughter unfavorably, reserve meat supplies in private lockers are steadily decreasing, and buyers for slaughter op erations in the big cities have been outbidding local purchasers. - The strong bidding from the bigger centers has' aroused ugly rumors of? black markets in those areas. These reports were called to the attention of the chamber of commerce this week, and the agricultural committee of that organization will look into them. From the east comes news of a spread of black markets In beef in that territory, and the OPA is taking steps to drive out the bootleggers. If it happens In the east, it can happen in the west. There, .ore. .other possible explanations for the higher prices offered from the bigger centers, but whatever may be behind, it, it is a unique fact that these purchasers have been able to outbid the locals and at the same time pay freight costs.'' Price ceilings set by OPA are the same here and in the big centers. One packer tells us that it appears to him the situation will get more acute and there is no hope for relief until grass cattle come along In the spring. - Possibly, elasticlzlng OPA regulations will help, and that is advocated by some of the people close to the situation here. . Fish and poultry will play a more import ant role in local menus, as smart housewives move to meet the condition caused by dwindling beef supplies. AN INTERESTING situation has developed in connection with the efforts of Mayor Houston and other city officials to obtain local , JOHN HOUSTON, state highway de Persuatlve partment shall always have at least $10,000,000 for operating expenses. For several years, the league has been bat tling for a part of the state highway fund. Heretofore, the Klamath county chamber of commerce has stood resolutely on the premise that state highway funds are for state high ways, and that any dipping into those funds for other purposes, including city streets, would set a bad precedent. This week, the legislative committee of the chamber departed from the old stand. After hearing Mayor Houston on the bill,. It recom mended its approval, but asked that the roads and highways committee give it consid eration before the chamber goes finally on record. ; The board of directors gave the matter to the highway committee with power lo act favorably. If that Committee opposes, the matter will be returned to the board. The fact the present bill differs somewhat from previous proposals, particularly in the $10,000,000 provision, was given as a reason for the legislative committee's action. But the prin ciple of "no dipping" is still there. There Is nothing, of course, to prevent the chamber from changing Its attitude on that principle, and that may. happen this time. If--it-tIofs,hV-wiU be a major victory for ' A tMitportw romblntlton of th Brcntng Itrrali. mJ tli Klimtlh Ncwi. Puhllihcil (very Itrmoon nxtfpl Buodij ftt Eiplnnld and Via tit, Klamtth FH. Ortcoo, bj th Hald PublUliloc Co. and tb EUntatb. Newi Publishing Company KaUrH at twoond elaia matter al the poitofftc of Klamath Falls, Orc on Augiut to, 1P06 under act of oonimt, Uarch t, 1879. Sn,V l!i v8!ri; I Vi i MALLON seeks shelter in North Tunisia. These two more than 200 Furthermore, as Mareth line, his pletely from his , cause him to be continue his Ho Tunis, The confused not considered have thought. support for state legislation to give the cities a slice of the highway rev I enue melon. The League of I Oregon Cities, . in j which Mayor Hous- ton takes an active S interest, is support- ing a bill which 1 would give the cities 1 up to 15 per cent of ' state highway rev i enues, provided the yiimbtr of Audit ButKAU Or CtmctTLATioir Rtprtstntrd Kit Ion ally by West-I Iollidat Co., Inc. Pan Krunelico, Krv Yortr, Pa- Ula, Chicago, ivrtland Lot Angclta. MALCOLM EPLEY Managing Editor Mayor Houston, and a tribute to his persuasive powers. Mayor Houston, himself, set a precedent for change of mind about the cities' efforts to get the highway revenue. Before he became mayor, he served a term on the board of directors of the chamber, and If we remember correctly, voted for the chamber's traditional stand, - News Behind the News By PAUL MALLON . WASHINGTON, Feb. 4 The surprise Churchill visit to Turkey has inspired some hope that Ankara will immediately fling her army in on our side and nttonlr tha nnttc in nitlnafia and Greece. We could furnish the planes, and also formidable forces now in Svris nnd Trnns-.Tnrrian. . Eventual fulfillment of this delightful prospect is certain, ku' hw soon it w''l come is some'mn8 for Hitler to guess. ii it were imminent, wnurcmu might not have gone to Turkey and brought the international spotlight that always follows him. The Turks have been very friendly with our cause, especially since the recent accumu lation of Russian victories, but they are still trading with Hitler, furnishing nickel and some other war materials. There are many things they can do short of war, and they were no doubt the most immediate subjects of the Churchill talks. The harassed Herr Hitler, now running around Europe trying to plug rat-holes en larging before him on all sides, recently has augmented the size of his forces in Greece and Rumania as a necessary precaution against Turkey. The Churchill visit should at least pin these forces there permanently, and call for more if Hitler has them. When we first went into Africa, Hitler con centrated planes in Crete, threatening invasion of the Near East, but his forces on that ground are not now sufficient to warrant any fears on our part. a Don't Be Surprised GENERAL ROMMEL has been brandishing armor on the Mareth line as if he in tended to hold it at all costs. Do not let your self be surprised if he withdraws as he did from his last three defensive positions, and closer to the larger nazi forces Rommel probably has only about 50,000 troops left, two-thirds of the strength generally attributed to him. The North Tunis nazis had 75,000 until this week, when Hitler started air ferrying reinforcements in fast. nazi African armies are probably not strong enough to maintain the long line bf miles from Bizerte to Mareth. long as Rommel is in the rear is exposed to a drive by our armies, which would cut him off com northward line of supplies and surrounded in the desert. The ex-hero of Berlin may therefore with draw from the "little Maginot" position and flight northward to establish a defensive position around Sfax, or even closer Tunisian situation Is, therefore, as dangerous for us, as you may The maps suggest our southern flank is hanging in the air in the desert" ex posed to attack by Rommel, but his weary army is hardly fit for such an operation now. a a a Reds Slow Down GLIB Russian communiques the last few days barely conceal the fact that the red attack has slowed down. Hitler has thrown reserves Into ' the actions south of Rostov in order to rescue his armies from that pocket. At Leningrad also, the Russians were unable immediately to exploit the breach they made in the nazi lines when they raised the seige. They control the railroad running into the city, but succeeded only in occupying a small patch of territory. About three weeks ago, the red army drive similarly slowed down, then gathered strength to go on to unexpected victories. Stalin may have enough left to muster relentless pressure again. Then, too, these drives must pause once in a while to mend railroads, repair airfields, bridges and roads, and re-establish communications to supply bases in the rear. . Final annihilation of the nazi army in front of Stalingrad will help the red army immeasur ably. The lost nazi army there, at the edge of the city, lay astride an important railroad line, and thus denied the reds a main artery of sup plies for their drive up to now. a a a MacArthur's Idea GENERAL MAC. ARTHUR'S plan for an air conquest of the Pacific, airport by airport instead of island by Island, has brought no noticeable reaction around here which is only to be expected. If he is to get the planes for such an attack, the decision would not be ad vertised. The same silence would envelop a contrary decision. Many military observers do not understand precisely what MacArlhur means. If he only means ho wants enough bombers to keep past ing Rabaul and the- other Japanese bases into rotten-ripeness for seaborne Invasion, he will certainly have them. But, if he wants enough lo conquer airfield by airfield back lo the Philippines or over Java, he may have to do some telling here. SIDE GLANCES tow, tm v wtA snvitr inc t. m mc v. a. "You insisted on coming out here after I told vou you Couldn't stand the hardships or wittier 00 the 'Russian ' fujnll" About That No. 23 DEPRECIATION (Part 1) Among the deductions allowed in arriving at net income for fed eral income tax purposes is de preciation. Depreciation may be sustained "in connection with property giving rise to rental in come shown in item 6 of return, Form 1040, or property used in business or profession, the net profit (or loss) from which is shown in item 9. The property must, of course, be owned by the taxpayer. , As relates to federal income taxes, depreciation is an allow ance for exhaustion, wear and tear of property used in a trade or business, or of property held for the production of income. The purpose underlying allow ances for depreciation is to per mit the taxpayer to recover over the useful life of the property the capital investment therein. The terms "used in trade or busi ness" or "held for the production of income" would Include prop erty held for such purposes actu ally not in use during the tax able year. Depreciation deduc tions are not allowable on prop erty used for personal purposes, such as one's residence or its fur nishings, or automobile or plea sure craft. However, If a tax payer moves out of his house and rent it, it would became a rental property upon which a deprecia tion deduction would be allow able; or if a taxpayer used his car in part for business pur poses, then a portion of the de preciation on the car, depending upon the relative use for busi ness purposes, would be allow able. A distinction must be made be tween depreciation and what may be called fluctuation in value. In the case of an auto mobile, it is commonly said that once a car has been driven from a dealer's show room it becomes a second-hand car, and by that OBITUARIES LaROY WILLIAM HOLT LaRoy William Holt, for the last 40 years a resident of Klam ath county, Ore., passed away in this city on Wednesday, Feb ruary 3, 1943, at 6:50 p. m., following an illness of four months; He was a native of Stockbridge, Wis., and at the time of his death was aged 55 years 7 months and 11 days, Surviving are his wife, Mrs. Daisy Holt of Chiloquin, Ore.; two sons, Roy Elmer of Chico, Calif., and Homer McKcan Holt of Chiloquin, Ore,; his father, Perry J. Holt and two brothers, Harry and Arthur Holt in Wis consin; three sisters, Mrs. Anita Miller of Chilton, Wis., Mrs Stella Nick, also in Wisconsin and Mrs. Callie Fisher of Stan hope, la. The remains rest in the Earl Whltlock Funeral home, Pine street at Sixth, Notice of funeral to be announced later. ANTONIO MARTINEZ HERRERA Antonio Martinez Horrera, for years a resident bf Klamath county, Ore., passed away in The Dalles on Sunday, January 31, 1943 at 6:15 p. m., follow ing an illness of six years. He was a native of Clovis, N. M., and at the time of his death was aged 27 years 9 months and 13 days. Surviving arc his parents, Mr. and Mrs. Crcsscnclo Herrera of Bealty, Ore., eight brothers, John, Augustine, Leo, Crcsscncio Jr Pete and Richard Herrera of Bcatty, Ore., Joseph of Klamath Falls, Ore., and Rito in Mexico; five sisters, Lupc, Josephine, Clementina and Ver onica all of Bcatty, Ore., and Phyllis Salazar In Mexico, The remains will rest in the Earl Whitlock Funeral home, Phie street at Sixth upon arrival at, tur. Income Tax fact may lose a considerable amount of its value. However, only that part of the loss in value which is due to actual exhaus tion, wear and tear in business use, during the year, may bu ile- (tucica as depreciation. A further rcuuircmcnt in dc tcrmining depreciation is that the property must have a limited and determinable useful life in the trade or business. Land, for instance, noon which a binlrimo is erected, is not depreciable, since it has no determinable life, and in setting up depreciation on real estate, a segregation must be made bbtween the cost or oth er basis for the land, and the cost or other basis for the buildings The length of useful life of a property is onen a difficult mat ter of estimation. The. useful life of a building, or a machine, the furniture used in a Dhvsl- cian's office, a lawyer's profes sional library, or a- tractor on a farm, depends on particular cir cumstances, Including the char acter of the DroDertv and fhi character of its use. A well-b'jilt brick building may have a use ful life of 50 years and a frame house 25 years, a piece of mach inery 5 to 10 years, but in par ticular instances the useful life may vary considerably. In depreciation deductions, the amount claimed must be support ed by the data called for in Schedule J of the return Form 1040. This schedule requires a statement of the kind of prop erty being depreciated, the date acquired, the cost or other basis used in computing depreciation, the depreciated value at the end of the year, the depreciation al lowed or allowable in nrior years, and the remaining cost or other basis to be recovered, as well as the estimated life used in accumulating denreelntlnn and the estimated remaining life at the beginning of the year. from The Dalles, Ore. Notice of funeral to ba announced later. FUNERALS LOVIS G. ROBE Funeral services for the late Lovls G. Rose, who passed away in this city on Tuesday, Febru ary 2, 1943, following an ill ness of three weeks, will be held in Medford, Ore., on Fri day, February 5, 1943. Commit ment services and interment will follow in Siskiyou Memor ial park, Medford. Arrangements are under the direction of the Earl Whitlock Funeral home of this city. LaROY WILLIAM HOLT Funeral services lor the late LaRoy William Holt, who passed away in this city on Wednes day, February 3, 1943, follow ing an Illness of four months, will be held In the chapel of the Earl Whitlock Funeral homo, Pine street at Sixth, on Friday, February 5, 1943, at 3 p. m. with the Rev. G. D. Brown of Chiloquin, Ore., offic iating. Commitment services and vault entombment In fam ily plot in Linkville cemetery. Friends are invited. 1 Padre Opens Friday February Dinners . Dancing Music by Marl Wilson am ipsa ,Hfrlia;l::f-;S;.4a1 fl i i'ogo'ond; 10 1 mi&f$M From tha Klamath Rtpubllcan February 5. 1003 "Sum," writing from Suloni, says "this town is deserted on Suudnys. Tho representative1 and setuitoi'K sculler out. Most of them go lo Portland until Monday." (ll)-ia note: Snlcm is just like Unit now, on Sundays.) a a a Innumcntblo Utile suit water fish lire reported to huvo fnllcn with tho ruin in tho vicinity of Redding last week. i ' i Recent rains unearthed gold ; In I ho street of Yreka nnd citi zens have been busy panning the precious metal. a a I a From th Klamath Nowi February 4, 1933 The Crnlcr Luke Ski club Is preparing (or the seventh minimi winter carnival February 22. a a a B, G. Courtrlglit, field agont for reservations of tlio US In-, dluii service, was appointed tem porary .superintendent of Klam ath Indian reservation and ar rived to take over his duties Thursday. a a a G. W. Sample Is confined to his home witli a cu.se of influ enza. EDITORIALS ON NEWS (Continued From Pago One) UNGOVERNED BY LAW. Euch of these individuals was a law unto himself, and In tho course of time swugKcring bullies among them trampled clown tha rights of others. Murder, rob' bory, Injustice, of every sort, be came so common that they woro the rule rather than the excep tion. When the situation becunic UNBEARABLE, the vigilantes took a hand. a a "THESE men who cleaned up the early mining camps and the cow countries and brought the beginnings of law and order to tho unorganized West were not visionaries. They were very practical men indeed. They knew that only by band ing together and threatening tho lawless exponents of tho strong right arm with TERRIBLE pen alties, which they were grimly determined to enforce, could tho lives and the property io( honest, industrious, productive men be made safe. 1 On that basis, they went ahead. They mode wrong-doing unsafe by enforcing their COL LECTIVE will upon the wrong doers. We all know the result. a a CROM the earliest beginnings of time, each NATION has been a law unto itself. There has been no HIGHER law which bandit nations have been bound by tho fear of consequences to respect. faooner or later tho intelligent, constructive nations will have to band together, as tho vigilantes of tho early West did, to COM PEL the bandit nations to bo DECENT. It is none too early for prac tical men to be doing some straight thinking along that line. Courthouse Records THURSDAY Marriages ' KIEFH AKER - TUCKER Charles Edwin Kicfhukcr, 32, trucker. Native of California, resident of Klamath Falls. Wan da Ardcl Tucker, .16, native of Oregon, resident of Klamath Falls. Complaints Filed State industrial accident com mission versus Fred Sherman Jones, suit to recover $41,95. Jay II. Stockman, attorney for plaintiff. Justice Court William Harold Anklin. No motor vehicle license. Fined $5.50. I was here for tho kill, to watch tho Americans clean up the Buna situation after six weeks of tough fighting. Jap anese rifles and machine guns were still crackling when I crossed a bridgo Into tho gov ernment station. I never have seen such destruction, and I covered tho Bataan and Cor rcgidor campaigns. U. P. Cor respondent Frank Hewlett. Spiders can go 18 months without food. 5, 1943 Bar Service and Marian Kandra Mantka 4 AofU and AofU rTOH. WHEN It's tlmo to get a new license for the dog, Its owner Is qullo likely to start thinking about a now collar , , . So hero's a re minder thot Murphey's Seed Store curries all kinds and sizes of collars for big, medium sized and tiny dogs. Dog collars run from 20c to $3,50 , , , Harnesses from 85c to $4.50 , , . And you can get different colors. 1 1 k o red or green besides tho usual bluck or tunned leather. If you huvo a dog with long l)ti ir he will appreciate one- of those rollcd'leutlier opes . . . And, Incidentally, I'vo discov ered that this kind doesn't wear out or break tho way the flat ones do, Oh, yes . , , Murplicy'a has training collars, ton. And don't forget the new lo cation of Murphoy's ut Ninth and Klamath! SUata Stationery MORE people uro uwuy from homo now than ut ony pre vious time In the history of the United States , . . And they're the kind you simply MUST remember on Val entine's Day ... So hern's un Idea I ran across while I was ut Shuw Stationery yesterday; Why not give stationery? . . . Shaw's bus various kinds for men In service, and none of it is expensive. There are stationery folders, costing only 85c, for tho army and air force . . . Willi n red tine mid n blue lino across the top of tho whita paper . . . Get tho idou? . . . Tills is culled Eaton's "Lcttcrklt," and Is small in size, flat and easily packed around. Then there uro the folders of uirmull utntlonery . . . For all the different branches of the nrmcd forces . . . And only SI in spite of the embossed insig nia. Of course you can get all kinds of stationery at Show's . . . Envelopes, paper, cards . . . Tho boxed stationery comes at any price up to about $7.50. One of the cleverer types of stationery will bo found in the "different" gift boxes . . . Ap pliqucd pictures on tho outside give a good Indication of the type of paper and envelopes you'll sec inside , . . And, of course, there's tho "Ills," "Hers," "Sir," and othor such stationery , . , Tho nnmo on the outside shows tho kind the box contains . . , Thcso aro $1.25 a box. Cards arc always good on Valentine's Day, especially since the greeting card industry has gone into the business of mak ing thousands of different kinds to suit every mood and person . . , Shaw's has lots and lots, as you'll notice when you drop in at Shaw's. But why not do a little more this year for tho people who are away from home? . . . Like sending stationery in addition to a Valentine's Day curd. Gala, Gliatie IT'S lucky that Spring Is just around the corner . , , Be cause manufacturers can use less of the dyestuffs and or ganic pigments needed for women's fabrics by turning out light colors, grays, beiges and undyed naturals. You sec, by a WPB order they are limited in quality to 60 per cent of the amount of coloring used In 1941 , . , Thoy can't buy more than 18 per cant in each quarter, but they are al lowed to carry over what Is loft . . So when they can save on colors In Spring and Summer fabrics, they can use mnro in the Fall and Winter and give us darker colors. Prints are going to bo affect ed by this WPB order ... It lakes over all tho copper rollers not In use from September 1, 1941, to September 1, 1042, so the government can uso tho cop per for the war ... It is figured about 10 million pounds of cop per con be acquired quickly In this way. Fabric manufacturers claim that with fewer copper rollers, the fashion in prints will change to very simple color schemes and monotones ... All wi gals have to do is wait and seel ill The British, I read the other day, hare loonnad up on thtlr restrictions on all-woul clothing , . , Cotton and rayon hive boon mixod with wool, you know , , , But now children un der four and old people ir al lowed to' get all-wool clothing, and enough all-wool cloth will be made for them. 1-lltOM the looks of things, II and ull I can heur, it up- pears there's going to bo not very much candy this Valentino's Day ... So nil tho people who have been giv ing Valentino candy aro going to have to think of something else. Well, I saw a lot of things ut Curriu'i yesterday ', , . Llko perfumes, colognes, toilet wa ters, fancy hard milled soaps, dusting powders , . , And I'd llko uny one of litem (or all of them) for n Valentine's Uny gift, myselfl Currln's, you know, curries tha products of s u c h famous Hues as Helena Itiililusluln, Lie clon Luloitg. Schlupurnlll, Worth, Harriet Hubbard Ayer, lloubl glint, C o I y, Mem, Henri Do eheuu and others ... So you lire sure lo be able to get some thing exceptionally nice for whatever you want to pay tills Viilenllno-tliuv. And If you are looking for something lo glvo a man, why not look especially at the Mem toiletries for men , , . The ones thut aro called "A Mnn s Tide," "A Mnn'r Alter Shave," etc. . , , Besides those Items, there arc "A Man's" inuiKslml hard milled s o n p, toilet water, co logne, nnd nil the iiecmsary things for a man's facial com fort and uppeurance. - Of course. In all these lines you might not bo able to find exactly what you want in the brand you wuul it in, If you know what I mean , , . Ship, ments nro coming In conslnntly, but they're slaw like all ship ments nowadays nnd. as I've mentioned before, almost every manufacturer has cut down each store's quota. But among nil the lovely things put out by tho famous manufacturers who send their products to Currln's, you are sure to find something very, very nice . . . Which Is one rea son why I'm appreciating Cur rln's at this time. IF you huvo n gal In mind this Valentino's Day, bo sure to stop in at tho costume jewel ry counter nt Long's ,'. , Be cause thero you'll find tho cutest ceramic lapel pins you ever saw . , . Among several other items I'll tell about lntor. Thcso pins, though, aro dar ling , . . Tho kind that some times nro culled "conversation stnrtcrs" . , . Bccauto every body notices them, even though there aro no gaudy colors to at tract attention. For .instance, a delicately flowered ceramic (muybo "pot tery" to you?) pig has a curly red or green tail of yurn . . . A ceramic zebra has a yarn tall and mane , , , A dog's head, vary soulful looking,, has beau tiful brown, long, long floppy ears made of yarn. Tho ceramic bees and butter flies coma In lovely pastel tones, while the roosters nro n little brighter In tone . . . It's hurd to choose among them all . . , Especially when they cost only 75c and $1.00. I haven't mentioned all the pieces In this ceramic mcnugcrlo at Long's because I want to have room to tell about tho In cite Initials ... To wear on the sleeve or lnpol. Luclto, as you may know, Is' getting scarce for civilian use because, it is .bo I nil used a Brent deal now In airplanes , , For windows nnd Instrument boards nnd such things, But Long's has a now ship ment of big Initial letters mado of transparent lucllo . . . Which Mrs. Long told mo is tho Inst of the lucltc . . . And bolng luclto they're ns light as a feath er and very durable . , . And lliey cost $1,00 each. They'd make nn awfully nlco Valentine's Day gift for some gnll And any of the handkerchiefs nt Long's would, too , . , You'll find all kinds nnd prices , ; Prints, luces, etc, , , From 20oto $3.05. ii ... . women weiaori in navy yaras are going in for spats . . . Be. cause a navy ordor requires ihem lo wear high shoes, and where can a gal buy high shoes? m