TILLAMOOK HEADLIGHT
MARCH
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S i 5 > jBCITi j6r>
irz ill' SPAIN’S OLIVE Oil.
R 114/ »» |S PRODUCED and
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land sale profits taxable .
Necessary
Farm
Expenses
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May Be
Deducted—Special Form for Farm
Income—Cash or Accrual
Basis for Computing.
A farmer, shopkeeper, or tradesman
must figure up bls net income for 1919,
and If the farm or business Income
plus ids other income was sufficient to
require an Income tux return a com
plete return must lie tiled with the col
lector of Internal revenue by March 13.
A farmer should ascertain tbe gross
Income of ids farm by computing all
gains derived from tlie sale or ex
change of liis products, whether pro
duceil on the farm or purchased and
resold.
TANK-TYPS TRACTOR.
20 Horse-power at the pulley — 12 at the drawbar
Compact—just what the average rancher wants. But under
its small hood is a powerful, well-behaved motor. Simple in
design, few parts—the power reaches the drawbar with least
possible loss. The Cletrac drags a surprisingly big load— at
the correct speed. Cletrac costs little for upkeep. Cheap to op
erate. It does ¿///your work—any time—any weather.
Large roller track-wheel bearings. Dust-proof motor.
Water air-clarifier. New tank-type, 8-inch-wide, single-grout er
track. You will want these features in the tractor you buy
Why not have us show you the Cletrac on your own land
doing your own work? No obligation.
EN KUPPENBENDER
TILLAMOOK, ORE
BASKET BALL
I
With such standardized parts as Red
Seal Continental Motors, Timken Axles
and Bearings, Brown-Lipe 1 ransmission
—with coach work and upholstery in the
finest taste—and being a genuinely good
car to look at, the price of the Moon
Car is an appeal to your reason.
Built by
MOON MOTOR CAR CO., Si.
Loui-
NOYES & ROGERS,
Tillamook Tire Company
From his gross income a farmer Is
allowed to charge off all of his neces-
sury expenses in the conduct of the
farm during the yenr. These incítale
costs of planting, cultivating, harvest
Why Varnish Tree Is Dreaded.
ing ami marketing. In addition to
Varnish is produced in China from a
these costs he may deduct money spent
for ordinary farm tools of short life tree commonly spoken of as the var
bought during the yenr, such as shov nish tree, but known botanically
els, rakes, etc. Also, the cost of feed Rhus verniclfera, which Is found
purchased for ids live stock may be [ abundance in tile mountains
treated ns nn expense in so far as tills Hupeh, Kwelehew and Szechwnn.
The varnish Is taken from the tree
cost represents actual outlay, but the
value of his own products fed to ani after it is about six Inches In diame
ter by tapping nt intervals of from
mals Is not a deductible item.
Other farm expenses allowable are five to seven years, until the tree is
the cost of minor repairs on buildings fifty or sixty years of age. A good-
(but not the d .veiling house), on fences, sized tree will yield from five to seven
wagons and farm machinery; also hills pounds of varnish.
The natural color of the crude var
paid for horseshoeing, stock powders,
rock salt, services of veterinary, insur nish as applied is black. It Is consid
ance (except on dwelling house), gaso ered the most indestructible varnish
line for operating power and sundry known. One peculiarity is that it
other expenses which were paid for In hardens only in a moist atmosphere.
In China it is erroneously known
cash.
As to hired help, all the productive among the foreign communities as
labor Is a deductible expense; hut the “Nlngpo varnish,” probably because
wages of household, servants, or help It first came into contact witli foreign
hired to improve the farm, ns in tree trade here.
Many persons are poisoned when
planting, ditching, etc., cannot lie
claimed against earnings. A farmer Is they come into even atmospheric con
not allowed to claim a salary for him tact with this varnish, which fact, un
self or members of Ills family who fortunately, reduces its trade possi
bilities enormously. As yet no method
work on the farm.
has been discovered whereby this
Wear and
poisonous quality can be counteracted,
Purchase of farm
ons, work animals, etc., also the cost an exchange states.
of construction or extension of build
Why “Wails Have Ears.”
ings, silos, fencing, etc., should lie con
sidered additional investments In the ~ “Walls have ears,” the cautious
farm and are not proper deductions say. This expression originated with
a courtier of the days when Marie
against income.
A reasonable allowance may be Medici sat upon the throne of France.
claimed for wear and tear on farm The queen was a suspicious woman,
buildings (except the farmhouse), nnd the troublous times in which she
fences, machinery, work animals, wag lived probably made her more appre
ons, tanks, windmills and other farm hensive than she otherwise would
equipment which is used in the con have been. Her fear of the plots and
duct of the farm.
plotters led to Installation in the
As to autos and tractors, the cost of Louvre of a system somewhat like our
these is not nn expense, although the modern dictagraph. This consisted of
cost of their upkeep is an allowable numerous tubes running from one
deduction, if the machines are used ex room to another, which were called
clusively for farm purposes and not “auriclalres.” These were supple-
for pleasure. Also2 In sttcli cases, a de
t>y hollow passageways i in
duction for wear and tear Is allowed.
e isvK « jjer agents r
bêjoiid
Farm Losses.
listen t6 a cofiversatlôn
cofiversau..........
.... |h£
„
The loss of a growTng^crop is not a walk 4 writer of her time records that
proper deduction from Income, Inas a follower of the court to whom he
much as the value of the crop had not was talking one day In the Louvre
been taken into gross income. The suddenly halted and with finger to
loss of a building or of machinery lips reminded him that “walls have
through storm, lightning, flood, etc., is ears.”
nn allowable deduction, but care should
be used to ascertain the correct loss
How Screw Propeller Got Boom.
sustained, ns restricted by income tax
Those who still marvel at the screw
regulations.
prop. Iler may like to he reminded that
No deduction is allowed in the ease it Is less than a century ago the first
of loss of animals raised on tbe farm, screw steamer crossed the Atlantic.
but a loss is deductible from gross in This was Brunel’s remarkable vessel.
come If the animals had been pur “Great Britain,” an early experiment
chased for draft or breeding purposes.
in Iron shipbuilding. The screw was
Shrinkage in weight or value of farm put In ns an afterthought, the paddle
products held for favorable market engines having already been partly
prl< -s cannot be deducted as a loss, for
made when the great engineer decided
the 'ir-mi that when such products
to try his luck with the new propeller.
are •■'■I the shrinkage will he reflected
After three crossings tlie Great Britain
in tlie selling price.
Amounts.
lay stranded off the Irish coast for
Sale of Farms and Land.
$3000
eleven months, hut her Iron skin kept
Tbe value of agricultural lands has her intact until refloated. Thus was
been jumping during the past few started the boom in iron and In pro
years, and during 1919 many owners peller ships.—“Flaneur" in Indiana
sold out part or all of their lands at polis Star.
big profits. All such gains constitute
Income and must be taken into tbe net
How Our Troops “Got Acros«.”
Income for tbe year.
During our 19 months of war more
Any person who sold part of a farm
or ranch, or part of a parcel of land, than 2,000.000 American soldiers were
rnuat also show any gains realized by carried to France. Half a million of
them went over In the first 13 months
tlie sale.
Tbe method of figuring gnins and and a million and a half in the last
losses on such transactions Is pre six months. The highest troop-carry
scribed in the Income Tax regulations, ing records are those of July, 1918,
copies of which may be secured from when 306,000 soldiers were carried to
Europe, and June, 1919, when 364.000
Internal Revenue Collectors.
were brought home to America. Most
lAorwa far Retjm*.
Tillamook, Ore
SERVICE FIRST
Flexibility, Durability,
Economy, Satisfaction
IF NOT
THE
WOODMEN OF
THE WORLD.
THE
Giant of the West
i
With a Reserve Fund
of $8,356,000 offers
secure Benefits as fol
lows:
This is going to he a fast and
exciting game.
TICKETS 30c. including War Tax.
HEBO GARAGE,
HEBO, ORE.
All Kinds of Auto Repairing
Assessories of all kinds kept in Stock; also ('.as ami
Oils. Autos for Hire—Night and day service,
“What we havent got we can get."
Call and see us and give us a trial
¿MITCHELL & GOULDING.
Square Deal Repair Shop.
How about your Drag Saw Does it need
repairing or new parts. If it does
bring it to us and let a factory man
work on it
SERVICE, NOT STYLE.
1 •»
I SI
Multiply nbove rates < by 11 nnu you
have the cost for one ; year.
To the foregoing add 50 cents per
month for camp dues which gives
you all the privileges and benefits of
a fraternal organization.
These rates are far lower than for
"Old Line" insurance. This order ha
been in existence nearly 30 years
and every claim is promptly paid.
Join now and help boost the Dis
trict Convention which «ill be held
In Tillamook the third week of May
Admission
Fee, $5.00
ALL WORK GUARANTEED.
SOUTH OF TILLAMOOK BAKERY.
A visit just now to our show-rooms
will be time well spent—for the Moon
“Victory” Model is here. The
possibility of owning such a motor
car is well worthy of your immediate
investigation.
Insured.
March 12 th
AT THE ARMORY,
Tillamook, City
TILLAMOOK H. S
vs
CLOVERDALE
♦
Farm Expenses.
'
PLACED ON THE MARKET
—In Spain there are 8,851,288
acres planted with olive trees.
Of tlielr products about 97 per
cent Is for oU. The yield of olive
oil varies widely from year to
year; in 1911 It was 421,782
metric tons; in 1912 only 03,-
001 tons; In 1917, 427,830 tons;
In 1918, 255.202 tons. In odd
years the yield Is normally great-
er than tn even years.
Though there are oil mills,
the greater part of the oil is
pressed by the producers. After
pressing, the pulp, called orujo.
Is sold to the sulphur-oil fac
tories, the product of «hlch is
used In making soap. Tlie resi
due Is a brown, flaky charcoal
like substance used as fuel. This
generates high heat.
Tlie quality of oil depends up
on tlie acid content. Oil with less
than half of one l>er cent of
acid brings the highest price, but
anything up to three per cent
is considered edible.
It is contrary to law to mix
olive oil with any other oil In
Spain, but. of course, this does
not prevent Its adulteration In
other countries. In the first five
months of 1919 edible olive oil
to the value of $3,153.214 was
exported to the United States
from Malaga.
For a Short Time Only.
aS
Subscribe for the Headlight, the
Leading County Newspaper
I’-’t Blither information ami appll-
c-'i on card appiy to either F H.
( »’ or Thomas Coates.
* Alder Camp No. 219 Tillamook
Vice President
Marshall said the
' / 1:1,1 ,he Vie.’ Pie adept
«
nothing, ami th,
daj. wme_
started a vice presidential
boom (or J, llatn Lewis,
of ths troop« who Miiod tor Franco
‘iZta l .trrnol R ovmw Bmn taw loft fraa» Now Tort. Hrtf ef tkea
awned an tmproved Form IfMffF for
1and-*d In England and the oth<* half
the use of farmers. This form, to
landed in Franc*.
gether with Form 1040A or 1040, will
give lite farmer explicit Information
Why Nut« Are Valuable Food.
ns to how to properly figure his net
Nuts can and do take the place of
Income for 1919.
There are two methods of figurine n meat In the diet with beneficial results,
I ' farmer s income tax return this year. and they are bound to be In great de-
He may make his return on tlie basis n.and at good prices tn the future, says
of tlie difference between tlie money the American Forestry Magazine,
ind goods received for Ills products which Is campaigning for the planting
and tlie cash paid out for actual allow- of nut and fruit trees nlong the Roads
ilde farm expenses within the year. of Remembrance being built in honor
Or he may make his return on the a<s of war heroes.
null basis, which means computing
lie receipts and expenses that pertain
How New York Protect* Sheep.
"• the taxable year, excluding Income
New York expects its sheep herd to
arned and expenses incurred in pre- nrrense perceptibly under the opera
\ ¡ous or stk eroding years.
tion of a new dog law drawn up to
prevent the ravages of the ranine.
I
AUTO PAINTING
i
President Wilson is not alarmed by
any prospect of injury to the consti
tution due to his own usurpation of
1< gislatlve power and his attempt to
transfer the sovereignly of the Unit
ed taies to ¡m international gorern-
eiunt, but he views with alarm that
,r' I’-’- upon the constitution in
volved in his secretary of state call
ing a meeting of the cabinet.
Vice President Marshall saye he
would rather follow a principle than
f
a plug hat. It lie doesn’t -watch out '
the fellow who wears the plug hat
will ask him to resign too.
Have your car painted before the J J
Summer touring commences. Satis
faction guaranteed. We also put
on new dressing on auto tops.
C. L. LEWIS
PHONE 67-R. Next to Standard Oil Station
ECONOMY CLEANERS
AND DYERS
2nd, Between 3rd and 4th.
MODERN EQUIPMENT.
PERMANENTLY LOCATED.
Subscribe for the Headlight