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Automobile club. Comparatively few owners of personal cars take fuit advantage of ail the legally deductible operation items in making out their annual income returnis, though the exemptionIs permitted o#fer a con- siderable tax saving. Certain items may be deducted by- own ers. of any motor vehicle-pas- segror commercial car-whether used -for private orbusiness purp oses in other cases; items may be, deducted I only iîf the vehicle "is used eitberl whofly or, in part for business pur- poses. List Deductile Items Items that :may, be deducted by owners on any -motor vehicle include, state registration fee; city vebicle tax; personal property tax ; state gasoline tax; losses. by the owner caused by damage- to bis motor ve- h idle in an automobile accident, pro- videci the 'damage was not due to 'the wilf'ul, or negligent act of the owner, and provided the owner was flot com- pensated for his loss by insurance or otherwise; interest paid on money borrowed for the purpose on ai motor 'vehicle. Items deductible by owners of cars used solely for business purposes in- *clude insurance premiums on fire, burgliarv, public liability, property damnage, etc.; damages paid by tbel OWner ini settiement of propertiy or personal injury dlaimns, due to an automobile accident, providing the owner was not reimbursed by insur- ance or otherwise.; maintenance and operating expenses, such as cost of gasoline used, repairs, etc.; deprecia- tioni, nsually figured at 25 per, cent per vear, for four years only, of the original purchase price, and, aujtomo- bile club dues, providing the member- ship is maintained' for business pur.. poses only. May Pro-rat. Deduct ions On cars used partly for private and partly for business purposes, the àbove deductions may be pro-ratéd, ecxcept on automobile club dues. For example, a car used 60 per cent for business and 40 per cent for personal * purposes the owner may deduct 60 This New series United I ZUL! *$~4this ..p Rigut . Tur Owuu Nom- Iro Your 5Wb. Wuk's Wash in Less lro-with leu Wu WITH AN ELECTRIC IRONER! *Herc la a glotious Oppoml*tiiey to prove for yorel ... ight in your home .. . how tuuly easy ironiag can br. Yes, eveta shirts, and childgen'g vice Representative. Toit wiIi te- ceive a $3.00 certificate ta appiy on purchase of Irotter. lise the cerdif- cate for the entire down paymenc if van wsh. Mr. and Mrs. Donald McIntyre of Evanston, formerly of Wilmette, an-, nounce the birth of a, son, Stanley Doniald,,at the St. Francis bospital, on, Friday,. February 4. M ýrs. Mc- Intyre ist the former Daisy' Barrett of Wilmette. 1141 Cent TIIER DEALERS ALSO ARE OFFERINO TUE $&» E 0F ELECTIC IRONERS-, ALSO MMN Fà« EMTA VALUES C.tfire, 1