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WILMETTE LIFE, FRIDAY, MARCH 7, 1924 AUTOMOBILE SECTION· COMMENTS ON CARS AND TAX Re·enue Collector Points Out Exemption colli ion. ~o deduction is allowed th~ ownn of the automobile, because it was not being used for business purPO~l'~. Amounts expepded by owners of automobi les used for plea sure or convenience in repairing damage thereto cause<.! by negligent operation do not include deductible los ses. Taxpayers are advised not to delay in the filing of their returns . To do so results in confusion and congestion during the ,closinp: days of the ~lin,. period, which ends at midnight of March 15. 7 EYE-SAVING RULES OF SAFm ENGINEERS Deductions allowed taxpayers in con nec tion with the maintenance and operation of automohiles are the subject of frequent inquiries from taxpayers in filing an income tax return, according to Mabel G. R ei necke. collector of internal revenue . The follow in g is for the guidance of owners and prospective owners: · Such cost-for !!arajle hills, gasoline, repairs, etc.-may he deducted as a business expense when an automohJle is used wholly for business purposes. or in I rade. profession, or farming. \\'hen used partly for s uch purposes and partly for the pleasure or convenience of the taxpayer and his family, the cost may be prorated and that part attributed to business or the other pursuits mentioned deducted as a busine ss expense. The ' same rul~ applies with regard to the deduct1on for depreciation which is allowed when an automobil~ i_, u~ed wholly i~ business, trade, prolt'S'Jon or farmmg. and mu!lt be aponrt ionerl accordingly, when used partly for su ch purposes and partly for pleasure. If an automobile is used almo.st exclusively for pleasure, a deduction for depreciation is not a llowed. The 'tJurcha~e price of an automobile, even when used whotlv in htP,i ness. cannot be deducted from gross incd'me. Tt is a capital expenditl_trc. deduction of which is expressly rlJsallowed by tht> r<'venue act. The ·' ncr cent tax which attaches to the s·>l1· nf an automobile cannot be derlurted hv the pt·rchaser. hec<~use it is t··x Ievie(! on the sale hy the manuf~r·t ttr'er. ::tnd mnst he r~>turncd and pa;cl hy him. The manufacturer mav r"imh urse him se lf in the amount of th" tax ~Y agreement with the pnrrhaser. m manner prescribed by tr~as·1 ry r eg ulations . So far as the purchaser is concerned. the tax is a part of the cost to him of the automohile. The manufacturer may not :trln th t~ .i.!>-'...~~- ~ .... 'uu~._-:.;e,_!,.:~~~.:,!;.!~-~~~-"'":"':--"':---:::-~~·-.....,.........,_~~-...,_;~~':-_,;:~~lrol ! e amount is included in his gross mcome . organ of the A. A. A., an editorial An automobile license fee is re- states: "However, it is to be deplored garded as a tax, and may be deduct- that there is a tendency on the part of ed whether the automobile is used some states in adopting this most excelfor business or for pleasure or c~n lent plan of road marking (numbering Yenience. system) to ignore the well establi~hed In the event of a collision hctwe<'n name of some historic trail or national a truck and an automobile used fm highway created as a memorial to some pleasure or convenience, the owner ol beloved American patriot. At a small the truck may claim a deduction £01 additional cost the explanatory signs damages, provided the truck was be- and the state map could carry the nam:: ing 11sed for business at the time of the as well as the number of a route." URGE RETENTION OF TRAIL ROUTE NAMES A glass-eye may look all right but it doesn't mean anything-there's no substitute for wornout ey.esight. With this in mind the American Society of Safety Engineers and the National Safety Council recently evolved the following rules for the u e and arrangement of Sunday, the worst of all, especially SOLID TIRES IN ARGENTINA electric lights : dangerous from 3 to 8 P. M.-Illinois Practically all truck tires used ia 1. Light should hine on the object Motorist, official publication of tlae llli- Argentina are of the solid type. So under gaze, not in the observer's eyes. uois Automobile club. are many autom obile tires. Roacl 2. Glare, which is light out of place, conditions, except in the larger city'· can be overcome hy the u e of diffusing FRANCE USES CUSHION TIRES business districts, are stitl very bad. glas globes, reflectors or shades. Cushion type truck tires are hav3. Strong contrasts of light and ing an increasing demand in France. BIG INCREASE IN TRUCKS Indirect Many calls are also reported from The American Automobile association shadow should be avoided. In July, 1923, lhere were 40,793 is urging upon the State Highway de- lighting is to be preferred, by means England, and London's principal om- trucks produced in the United States partments of the nation that they re- of which the brightness of lighting 'n ibus concern is said to have tried as a!lainst 14,328 in the same period tain, where they can legally do so. the bowls or other fixtures is reduced. of 1921. them out with satisfaction. 4. Avoid the glare of reflections old established named trails which have been for years marked and known to from poli hed surf aces. S. Localized lighting, in the form of tourists by popular designations which have come to carry a wealth of signifi- drop lights, etc., is to be avoided. It ~-produces too sharp contrasts of light cance. and shadow. Tn many of th e states there has been a 6. Both too much and too little light tendency to disregard the names of es- strains and fatigues the eyes, which tablished routes in undertaking system- must labor to obtain sharp definition of atic numbering and marking plans cover- the object under gaze. In the new Moon four-passenger Coupe-the luxurious ing the entire state highway system. To 7. Eye-strain and irritation result Sedan or Petite Sedan-you will find the same outstandsome extent this has been neces sary, due from the u e of unsteady, flickering or ing individuality of Moon design-the same thoughtful to the vast multiplication of names and streaked light source~. consideration £ .o r every detail of construction, upholstery distinctively marked trails, many of which have no national or interstate sigand -equipment. Sunday Ia Worst Day nificance and moreover overlap with re· The new Moon bodies art rMd C' exclusively by Pullma·. for Motoring Public suiting confusion. · So deeply have motor clubs and other That thert: are many famous routes in the country the name of which had a safety agencies delved into the automonational significance familiar to the pub- bile accident problem that someone lic long before the states began to num- has even been able to fix the day on Phones 8798-8'111 ber their highways is unquestionable. It which the driver of an automobile may 1029 Davia Street, Evanston, Illinois __........, is these roads, some of which are named use the highways with the greatest de- I as memorials, which the A. · A. A. urges gree of safety tnd the day on which the State Highway. departments to except in any general order to wipe out distinctive markings to be replaced by a numbering system. It was the old marked trails and those far-seeing men who backed them in the early days, which resulted in popular clamor for better highways and sy~tema tic con9truction of interstate roads, points out Robert 1 . Carson of the A . A. A. Board. Already in many states exceptions t o the general rule have been made with regard to the Lincoln Highway which was the earliest transcontinental road to be promoted by a definite organization and one which had much to do with the pioneering of our developing national travel is the most hazardous. F~om a TRUCKS HELP FARMERS,. compilation of accurate figures 1t has 1 It has been estimated by a Firebeen determined that: stone truck tire sales official that the Thursday-by a wide margin-is the motor truck, with its rubber shod safest day on which to drive; wheels, makes it possible for the Friday is the next safest day ~ f3:rmer to travel 25 per cent longer Wednesday is a fair driving day; dtstance; make 183 per cent more Tuesday Is almost as safe a day as round tnps; carry 48 per cent more Wednesday; corn; SO per cent more whe_ at and 83 Monday ranks third in danger; per cent more c~tton than , m the old Saturday is second; .and horse-drawn vehtcle days. I MO.ON Suburban Motor Sales ~ - Five Passenger Sedan There is a pleasing degree of privacy to thereaT seat of thu beautiful caY. At the same time the bYoad, low windows afford uninten'Upted .,ision in all directions. The interior is luxuTiowly finished. The Verdict of the Shows I -"\. AT the Mot~. r Car Shows throughout the country there is just f i one predominating subject of conversation and commentThe marveloJs beauty, the distinctiveness and character of the new Wills Sainte Claire. Never before has any car so dom· inated public ithought and interest. The seven ne~ body styles bear the impres of the artist in the graceful swee., of their long, flowing linesThere is an atmosphere of distinction, of exclusiveness and in· dividuality about them that we are accustomed to associate only with the finest and most expensive custom built cars-The color combinations-soft and mellow in their pleasing harmony are as unusual as are the· body lines and the interior finish- A Kind of Insurance No Policy Covers SAFEGUARD your car as you will; no insurance company can issue a policy inst1ring your entire contentment with any car you own. Yet such insurance is obtainable. You get it when you buy any car from the dealer who values the good-will of the car owner more than the ordef' he gets from the car buyer. You get it here. . }·· .. For the first time .the care and thowdtt and artistry of custom building have be~n suc~essfuJ.Jy applied to factory roduction· It is eminently fitting that this advanced step in body design and finish should be accomplished by the WiW.s Sainte Claire. Fer years the mecthanical supremacy of this remarkable car has been universally acknowledged. . Now, that inherent quality finds outward expression in these fascinating new body styles. The New Wills Sainte Claire models are ROW on displayStandard equipmmc inchcdu Hydraulic four-wheeL brakes, specially designed undn Locldwcd pacenu, and .S..alanced Balloon Tires. We cordially in.,jte you to a dernonsCTation. Reagan & INC. Dodge Brothers Motor Cars Willa Sainte Claire Motor Cars Simmons .~.,·: 1015-17 Davis Street, Evanston Phones Evanston 2277-5060 WILLS SAINTE CLAIRE cMotor 7 Phone Winnetka 165 ears