TILLAMOOK HEADLIGHT MARCH ■ -, ; ÿj ; S i 5 > jBCITi j6r> irz ill' SPAIN’S OLIVE Oil. R 114/ »» |S PRODUCED and « K R R 8 R ! land sale profits taxable . Necessary Farm Expenses | | J | | 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