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! 3 1 $# wbigna ied ui MWnt e ie nc e c n ie ~‘*Traveling to and from a place of Pudm is not a business.expense, aeâ€" cording to the department, any more than car fare would be. The purchase ‘price of an automobile, even when used wholly in business, cannot be deducted from gross income. It is a eapital expenditure, deduction . of which is expressly disâ€"allowed by the 9 «Depreciation is allowed and acâ€" fi;fin to the Collector, the usual unt allowed on passenger cars is 20 per cent, but the rult is not ironâ€" ;td.'lfltnpayeropermsamck that b sgubjected to heavy duty as much as 33 per cent is allowed. ] mmuum allowed tax payers in tion with the maintenance. of automobiles, is the subject of the Iatest bulletin issued by the Chicago Motor Club. / 16 \"An interview with Mabel_ G. Reinecke, Colléctor of Internal Revâ€" enue in Chicago, establisghes the folâ€" lowing facts: Garage bills, gasoline bills, repair bills, etc., may be «deâ€" ducted as business expense when the automobile is used wholly for b‘ns_i- ness purposes; when d â€" partly ‘for business purposes the_mmy be pro rated,/ and the part attributable to business purposes deducted as a busiâ€" ness expense. & UNDER CERTAIN LIMITS If A ruling of ‘the Internal Revenue department thxu'parmita the ,deducâ€" tion of autom registration fees, ,drivc:'x licenses, and personial propâ€" erty taxes from the gross income in computing federal income tax, is a m-hflon with which miany motorâ€" are not familiar. °; M. Hayes, president of,the Chicago gumr» * Club,. the saving would amount to $13,000,000.. > â€" _ . â€" ; PAGE TWO ALLOW DEDUCTIONS FOR AUTO EXPENSES } _ Means Big Shving _ "If all motorists would avail themâ€" selves of this privilege," says Charles Motorists Familiarize Themâ€" selves With Income Tax Law It Would Save Much Money Depreciation Allowed -n;n‘;’dom Iluh":flnt-fiv it3 ished Colonial hardware; cowl ventilator, cowl lights, rearâ€"vis â€" ho. b. factory 2 «â€"with scientifically refined sizâ€" cylinder motor; full forceâ€"feed lubrication; oil purifier, air cleaner, gasoline &8. , twin fiy» cleaner, gasoline filter, twin fiy» jon mirror, Special Six 4â€"Door Sedan Highland Park Nash Sales 1315 revenue act. five per cent tax which attaches to the sale of an autoâ€" mobile cannot be by the purâ€" chaser, because it is a tax levied on the sale by the, manufacturer, and must be returned and paid by ‘him. The man ‘ may reimburse himself in the amount of the tax by agreement with the purchaser, in manner preseri by Treasury regâ€" ulations. © So far the purchaser Iis concerned, th is a part of the cost to him of automobile. . The ' manufacturer rot deduct the tax in his return.mgl iss the amount is ~~""An automobile, license fee is reâ€" garded as a , and may be deâ€" ducted whether the automobile is used for business or pleasure or conâ€" venience. In the eyent of a collision between : a ‘ and an automobile used. for pleasu convenience, the owner of the may claim a deâ€" duction for d s, â€" provided the truck was being: for business at the time of the gollision." ' included in his . Recalling the reqdy response which the communities comprising the local chapter of the American Red: Cross made to the re of tornado sufferâ€" ets just a year , the reports given at the annual ‘ ing held at the Palmer House . icago on March 12, showed the t amount of work accomplished by: the chapter during the year 1925. Work which goes on continuously th %ghout the ~district includes the Brgille service for the blind, classes in aid and life sayâ€" ing, home hygiene, both by direct inâ€" struction and bywradio, assistance ren. dered to exâ€"service men and their families and to men now enlisted in the army and , and the volunâ€" teer service cu-? on through the work of women‘s ¢lubs and societies, The business of the annual meteing included | the :election of officers, with James B. Forgan, Jr., chairman, John W. Scott, vi¢eâ€"chairman; Jacob M. Dickinson, Jr., treasurer, and Thomas M. Te , executive secreâ€" tary, alls of whom; were reâ€"elected, â€" â€" Directors re-i:tted for â€" a â€" three vear term are Arthur T. Aldis, Anâ€" RED CROSS ANNUAL nmj RTS ARE GOOD Officers and ‘Directors Elected for Ensuing Year Include North Shore People ! giThereoordâ€"breakingdemandforNash ful machine acutely sensitive even to | | and Ajax cars is due directly to the â€" a human breath blown upon it. . | | fact that Nash offers buyers far more s f 5 | | for the money. | :\ There is greater motor endurance, § : . For Nash employs a daily Brinnell | | Just look at the price, then examine â€" test for cylinder block hardness, alâ€" | | these two Nashâ€"built fourâ€"door Sedans _ though it is general practice to make !; above â€"the Special s:'ix ahngwmgf,a; only a monthly test. l 9: | Sixâ€"and you will find plain p of _ E4 ' | j a y The exceptional equipment and outâ€" | tgr guality and yalue. . standing features of all Nashâ€"Ajax | | There is extreme power smoothness. models include at no extra costâ€" [ Nashâ€"Ajax crankshafts are balanced â€" 4â€"wheel brakes, full ba ..v. tires and | | with scientific accuracy by a wonderâ€" 5 disc wh?els. " kl" £y852 1| : § | y TA 3 } Cll: * . X, / |‘The Nashâ€"Ajax Price Range on 16 Different Models Extends from $865 ntzoyt&- 0. b. Factory Here‘s Clear Evidence of Greater Quality s income. ilieann fee is reâ€" and may be deâ€" automobile is used pleasure or conâ€" Telephone Lake Forest 638 AMMiicd t Aiumlike Illinois for the second time ranks first among all the states in the numâ€" ber of Bob White quail mporteg for distribution according to William J, Stratton, director of conservation. ; ton J. Cermak, J M. Cu'finhy'.j Jacob ‘M, Dickinson, : Jr3, Col.. Noble B. Judah, Frank G, Logan, Dr. L. D. McéArthur, Arthur Meeker, Ds, Wilâ€" liam A. Pusey, George M. % Donald M. Ryerson, Edward F. 4 Robert ‘J. Thorne, ~Mrs. Frederic W. Upham, Frank‘ 0. Wetmore, Thomas E.‘ Wilson and William Wrigley, Jr, Ten Thousand. Purchased by the Director of Conservation for Distribution â€" _ ILLINOIS FIRST IN 183 QUAILS IMPORTED (‘Mr, Stratton, who has had dn:i of ‘the old division of game and . and the new Department of. Conser vation for the past five years, in disâ€" eussing this secondâ€" importation of quail explaincd that great care wil be used to have the birds relrng where cover and feed.will be availablé and where these imported birdi. will have an‘ opportunity to mate with our native quail. ‘ This mating and miking of the new strains with the badly inbred birds found in maqy lo+ calities especially in carefully proâ€" tected ~ areas ; puoduces â€" stronger, healthier and more prolific birds, This according to Mr. Stratton is one of the most important reasons for th¢ importation of these Mexican Bob Whites. fpi i Patient: "Yes, and I can‘t find my watch, either!" A Faaodl | . â€" Miysterionms : â€"<::!..... | Nurse: "Did the doctor take yout temperature 1" | ©>5c00c0%.. o8 °D. 000. HICHLAND PARK PRESS, HIGHLAND PARK, ILLINOIS ABN \ _ Congervation of tires, urged by Secâ€" cretary of Commerce Hoover, and enâ€" dorsed byâ€"the American Automobile uqoclntion.‘\t\ust be accompani¢cd by extra caution inâ€"driving if the motorâ€" ist expects to benefit by his plan of lowering rubber prices by saving rubâ€" ber, according to 3 M. Hayes, president of the Chicago Motor club. "The rough treads of a new tire save: skids, provide better traction and assist in stopping. A driver need not consider himself at a disadvantage with old ‘tires, however, provided he is provident enough to make his drivâ€" ing conform to his rubber. . e "There would be no gain if motorâ€" ists failed to mfllu the i ance of driving with increased when getting the last few miles of_ old tires," declares Mr. . Hayes. "There would be only \ digaster through front : wheel blowouts and skidding." 4 3 t a i oors This is believed to be the first gestion to automobile owners in eral, to temper their economy gram with common sense. > "A new tire is a safety . device," Mr. Hayes adds. "Its strong carcase is a symbol of security. With it the driver is justified in running at ‘flgb- ér car speeds in the country “%n operating: his car at normal travelâ€" ing speeds over rough roads where excessive strains are placed on tires. Easiest w‘% Out | e One Laborer: "Giminy Cripes, I‘m sick of work!" $088 E2t CAUTION OF DRIVING IN SAVING OF TIRES Motorists Should: Exert More Care in Operation of Cars, Says Expert "We cannot afford to stretch safety :Plile stretchling bber. _ Something ill snap unless «common, caution are nbundupt_ .epom l:rt vide the necessary element of comâ€" pensation." 1. 3k d half ?" "Well, ain‘t I been tellin‘ you, all this time ta join dé union?" :: / ‘ Mother: "Tommy! Don‘t eat so fast! I knew a lw-bw&lh died before: he had eaten half of his ice cream!" 1t a c o4 Boy: "What happened to the other The exceptional equipment and outâ€" standing features of all Nashâ€"Ajax models include at no extra costâ€" 5 disc wheels. ET ; There is greater motor endurance. For Nash employs a daily Brinnell test for cylinder block alâ€" though it is general to make only a monthly test. ow s All That Mattered sugâ€" genâ€" proâ€" PRESS WANT ADS BRING RESULTS "and Repairi | Deerfield Agency, Hoffman‘s Barber Shop DUFFY & D CUARANTEED TWENTYâ€"FOUR HDURS OLD JOHN ZENGT FRESH EGGS HICKORY KNOLL WwE OPERATE OUR OWN P * HIGHLAND PARK Cleaners and Dye® Cleaner and Dye Delivered to Your 25 North Sheridan Road Telephone H. P. 169 w full forceâ€"feed #&bri loon tires; five dise wh g e “\. Ajax S $095 | L. o. b. factory THURSBAY, APRIL 1, Tel. Deerfield 248 Te H. P. 18201821 A ) FFY RM *4 T4 29 com Mol miO gTal qu Jie DP p \ In