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"ttLat.; DVD 111181) or NATION “abyMMO-I Mum-MNI-ber Wilhh'l'busblr- he Vic-tic- motor town during an “in to preliminary estimates if this yar's new tourist basins-s -trrtHtoqsrittetrur-otthe Chin‘s Honor Club. of - for the 1927 season. with u anonym- of ten per cent inn-use for this nu, which is about the nor- m] and growth in the gigantic industry of moter xounng over the past In years. ninja” Motor Ctub's estimate nrrtttsistt-dortadetauedsutdy “One of the most impressive and: important features of the motor tour‘ ist business in 1927," says the mi-', ago Motor club. "Tras the trend any} from the tourist anus and toward) the hotels and tourist homes entering to motorists, The Utter enjoyed a heavier business than in the previous) m. despite weather condition that, What handicapped the annual va-.) catio- movement, In this trend, amounting to an incrvnse of twelvel per mm in business, is seen a clear indication of the position of the re-) sort howl v a permanent fixture in; the rest and play life of the motorists; - Last t'etr's he“ Approximately forty million people, in ten million can: took to the wind- in; ribbons of lived La iirriFiidl into the byways for their nations: last Fear, the Chicago Motor club‘ "The figures for [$1 year show that 3300.000 people in 7.230.000 can pa- trolling! holds and tourist homes. On the Wis of his! Fear's figures. tho total of this cuss of motorists should soar to 310011000 this Fear. “Figuring four peopid to a car and allowing each occupant an expendi- ture of 37.30 g (by, for an avenge period of ten days. the army of mod thr? injury occurred the cur WIS he- torists patronizing hotels and resorts' ing used for business. It has never would spend nearly two and a 1:8"an called upon. however. to deter- billion dollars in 1928. l mine whether a fine paid by a motor- hn Ginny Fashio- ( ist might be deducted as a business “Wandering in Gipsy fashion, lured) “pulse. where. at the time the u- ,by climate. scenery and history, more) pense was incurnd. the car was be, an, “gnaw campers used their) mg used for business or professional all: larynx for vacations. miPW< chm numbered thou! 2,750,000 up: The Chicago Motor club points out Miles. including house ms tttted that in no we is the mount paid for out for housekeeping and as tnilm.3 In automohik allowed as a dedoe- This would justify the estimate that} tion for expense. reg-runes: of whe- - than 11000300 campers will use ther it is used entirely for business. warm pleasure an tovisitiTntheeaserttpmehasetrrararmer theirst “(thus this year. (for strictly farm use. only the ex- "The tamper spends three times) pause incident to operation is deduct- " long any from home as the bowl We. inst u in the use of any other tourist Ind on . Msis of 830 per hasiness or professioesal we. l by. per person. nearly a billion and' Howe-n I motorist determine whe-) "q-dui-wins-i-ttaio-thero-tVit-ttit-toth)-) the gasoline trail by this dug 01“qu Yankees set forth in the clause denim wrist. ling with deduction of Trmiasteoaoee' Feotatire Kati-ates Icons for an and My for busi-l Turn factors. wording to the Chi- me Motor club. which handled 250.- Wtolrs Inst sun-re phmnm dun-mm pan in the development :1 - eoetseriive and Ge Used) “When n p.Msemrer automobile is striettrmtthetiemesfortheer'usedrrir-itr for professional or "w.rGrsedtteurrayrmiru'tutliLuUGGiituid, and hwy n-dy. the -staNistsment of stand-3 the century and the growing Inn- min of the importance of the no- nut-unity mm and pmperrty‘ . 1h natal-en: concluded: Tentative Kati-ates “These tentative estimates for 1928 ' " _ , " ' “a 'ig,...' . - _ - i) e,r.'i;cs...,a.aisui,.aaiE- M . l " BtlMtltt a! “CHEN than tstetr-toar million pe- (i1,til, 19'iid "teweildreseredmaarkaows what In asset gooddotbeu mtohim. Hohhot! ttteotasarse-itrwttich “When”. AMOUNTS to BE 1131mm! iatiomsotttem-r-iev-l enueonaceomstof-tnhih.o- ershiposdo-tiero-t1im.din Isuumtmbththo Motor club. . First. the an: - my deduct from his an. hone all an: paid during the .ahessdrr nu in the form of registration (as. driven' licenses. state, puma] property taxes and municipal um. Secondly. the was! on money borrommd tor them of an an- tomobile is denim. irrespective of whether the m is used for business purposes or {or pleasure. If the an“ payer keeps" his mounts on I cash basis such interest will be deductible! only'for the year in which paid. If? mounts are kept on n mun! basis, interest my be decimal as it at! crues. Thirdir, if a manger car is used wholly for business purposes. att ex- penses incident to maintenaoee, in- cluding depreciation at the rate of '20 per cent per mum, my be deducted. Where the car is used "ehiefls," or more than 30 per cent for business and incidentally for pleasure. the an pensemarbededaetedonaprorate tor club says: cogts form “My for [ESL ms? thsthispointtheC?sieiMo- for [a hu- m _ Founhly. loss smimdby reason of damage to a passenger automobile while being and for plenum is de- duclible under a recent decision hand- ed down by the Board of Tax Appeals. The loss. hovever. must be an actual loss to the person claiming the deduc- tion. In other wont. it it is com- pensated for by insurance or other- wise. it is not deductible, mrhorrtaredath-eirs19Er.heto theeortt-thertutt-overthe ".tiemiothes-er-tFpuasto totetothe-rxmdsFrhiethte p-tr-dt-d-tia'" Fifzhly. the bnmn his ruled that where a motorist paid damages tor injury to a pedestrian, such amount is deductible. provided at the time the injury occurred the cm- Ins be- ing used for business. It has never been called upon. tsowever, to deter- mine whether a fine paid by a motor- ist might be deducted as a business expense. Where, " the time the El- pense was incurred. the m was be, ing used for business or professional A Splendid Selection Dadmtionsho-hmhm-o Top Goa ts Suits and In mu.- my be " m with “hib- “Whack-d“ y a, “Is-940*” past. " buine- w i, "ir--aadrle-tH-, m.thup¢nucumbcm CW. Ifthechid-‘hh such, oil, repairs, CW Ort- nr-rent-swell-i “that; expenses. my to -tod MI. to the usage and th. _ -h'eatrhe to business pup..- do. huh-s. the items of The statement continual: _ My to met-l belief. the m mrurexeisetaxofthreeee-tqm the wholes-[e vote of new an is not deductible. The mind... of the bnmu provide that an. in- posed upon sales of lutomohih by the manufacturers are not Martial- by the individual parehaser, mu m such taxes are billed to him. "The bureau has heretofole men‘- niud no train or loss arhen I“ Mies used for either business or - ure are traded in on new cars. This point is now in the hands of the m- eral counsel of the bureau of laur- national Revenue for un interpreta- tion” JAIL SENTENCE FOR HIT-ANU-RUN DRIVER "no person driving or opemthre . vehicle knowing that n injury has been mined to 1 person, or dun-go has been caused to property, doe to the negligt-nte of said operator or driver. or to accident. shall leave the phce of said injury, damage or acci- dent without stopping and [Hing his name. residence. including city and street number, motor vehicle number. chauffeur's lieense, if lny, to the in- jured party or to a poliee,oNeer. or if no police omeer is in the Vicinity then to the nearest police station or judicial officer." - The penalty is a fine not exceeding two hundred dollars or one year in the county jail or both. And Me Didn‘t Jimmy: My. what I lot of dirt is on your face! Peggy: I know. Dwn‘l rub in in. Fair Fae-(h _ Teacher: What holds the moon in place day after day and year after yen? The Carpenter's Son: The moortbeams Illinois statutes provide that This Spring's new styles are in - and when you have mined them and had them fitted you will gigt' that we have what it Mikkel: years to ge2it-it,tgdit,t, foot comfort in Ihoa that In both eu- 9ieallr eorrtet 'ed fetii?nnt:lr iatyleg. .. utifully dais-neg 91199 for wagon IC- tyattr with shoes for mei, - and well made, sturdy-31:08: for the ,ountraekur ati ii, ihi, pram SprEEEJd: New Spring Models are running away t - Forest‘ 148 so that I may show you what a finicky, metic- ulous, painstaking, fastidious old bachelor can do after 25 years of motor car building. No more "AZTEC nose forehead." PLEASE telephone me at Lake Beauty and Style the Honors for VAN WAGENEN ALLING. Ast-to-hrs-e-err" bo-i-rr-dv-it-. muummw(n) high _ h com VIII Sg'A'g'eat,Ntef,t2T,l napkin-um We! WENWIO‘M-WJ dun-d m and. in: any twang; “output-hum Minx-Mdhanoum‘ nuaum-mmww thenhmluvhphnhudnth' amtimetofmthu-d ot her to“. The rush of tardy income in: par us to tile their schedule: will inch... with the passage ot each day and! Inch tii, the last day on which the schedule- may he Med. Only a few days remain on which the wheduln tun be Med 1nd avoid payment of penllty. As the Inn in deBeethrmwsintheottieeofthe mu: collector with the tun-mu {and to wait their return, it in urg- ed that Ill who can should my the tax this week. FEW MORE DAYS TO FILE INCOME RETURN There are no chlngea in the sched- ules this year over those of last yen. A {manner count in technical, training for the motion-picture in- dustry has bun entrained by the University of Southern California in; cooperation with the committee onl allege. Les Angela, and one? inn struction in 27 departments of study; concerned in the preparation, pro-l, duction, direction. and presentation) of moving pictures. _ OFFERING COURSE IN MOTION PICTURE WORK All adults who handle food in} school lunchrooms of New York Cityi mart hold I "food handlers' health, certificate." This, is in conformity} to the sanitary code of the city which _ requires examination of all persons: engaged in the preparation or son"? in]: of food, to establish freedom, from Iny infectious or venereal dis-) use in communicable form, HANDLERS OF FOOD HAVE CERTIFICATES 51;}: 'Gia - LiUTaATt TG 8tt6Grrrvest-t,Evmtato. PhoasrGrorn1-fta6tt PIERCE j_l(l,l,jilaf)l// Barber, Chapin&Willson THE new Pierce-Arrow, for example, is I earof unusual grace and style. It has I distinguished social background. But you think of Piercc~Anow as something fine as well as fashionable-something genuine as well " beautiful. _ It is intentionally not a car for competition, in the customary sense. No limits are set on the fine- of its detail. It is mtphadcally a car for those who, having I taste for fine things, have learned that it is not an extravagance to gratify that taste. Twelve custom-built models in the Continental fashion and colorings From 32%, " Buffalo. In my )nr‘ul a Mlmwmquyp-prfrr, J farolifu0mmriae pla- nk: Iii: a WWW-1m. Your pm! (I? _ a: and y In Me Mann: Jinn main! "shregistr. YOUR THINKING, TOO! ft is the on) mph mm about Piem~Amw aha: dumb-ta to this car’s gm! individuality New Collection of Girls', Bor', and Misses Models ere every bit " smart so those designed for the grown-ups V L: ) tf (1hil. . t r " I" PueoightarttiPartt4g6