The Daily News Leader from Staunton, Virginia • 8

THE STAUNTON NEWS-LEADER. WEDNESDAY MORNING, MARCH 15, 1933 PAGE EIGHT the following states: Delaware, ooocoooooooooooocxoooooooooooooo Car Owners' Deductions mobile while being 'used for pleasure Is deductible. Th lose, however, must be an actual loss to tha person claiming th deduction. In other words, if It is compensated for by Insurance or Newt Of The Theatre vm ccsunm tko2 SUEKCEFOU tfiL- LI81 Md All Fr A i 1 li TODAY And these Hits LOUISE FAZENDA in Trouble Hunting i day starting TOMORROW A million-laugh power romance starring the Bcreon sensation of the day LEE TRACY in "The Half Naked Truth" Eugene Lupe Frank PALIJCTTK VCJiKZ MORGAN Sseakiag Tv rx CO in 'A. OUDQ With Sctun't Most Rafv- uily fiumj Slar cotmm COMMIRCS smtMu ii WAK.NtS.(IUOI.

P. M. in i I otherwise, it Is not deductible. Sixth, the bureau has ruled that where a motorist paid dam ages for injury to a pedestrian. -frflsvva v.

deductible, pro vided at tne time the injury oc curred tbe car was being used for business. Since a fine paid by a motorist using a car lor bust ness Durooses does not constitute an "ordinary and necessary bus iness' expense as that term Ii used In tbe revenue act of 1932. no deduction may be taken for the amount so expended. Fines paid, or collateral forfeited in conneo-tioa with charges of traffic violations, are not deductible for income tax purposes regardless of whether the car is used for busi ness or pleasure Seventh, loss sustained from the outright sale of an for business purposes may be deducted lu computing net income. Eighth, the amount paid for Insurance on automobiles used for business purposes and also ths 2 Wte (3MQ oooooooooooooooooooooooooooooxxooooooooo District of Colombia, Idaho, 1111 nols, Indiana, Iowa, Ksdsm, Ken tucky, Louisiana, Maine.

Mary land, Massachusetts. Michigan New Hanpehlre, New Jersey. New Mexico. New York, Norti Caro lina, North Dakota, Oklauhoina, Rhode Island. South Dakota.

Vir ginia. Weet Virginia, Waahlngton and Wisconsin. Ia Missouri, th gas tax la a consumers' tax. with tha exception of th fuel tax Im posed by Kansas City. Recent change In the language of some state I we may have added avddl tlonal states to th Hst where tha gaeoUne tax may bi deduced.

The distinction between the application of state and federal gasoline taxes should be noted The federal gasoline tax fa im posed on tbe manufacturer and ia not deductible by tha purchas- The taxes on new automobiles, trucks. parts and accessories tires and tubes and lubricating oil. imposed under the Revenue Act of 19X2. are likewise not auetiDie purchasers. even though such taxes are passed to them as part of the purchase price.

rnird. the interest on money borrowed for the purchsse ot an automobile la deductible, irrespective of whether th car Is used for business purposes or for pleasure. If the taxpayer keeps his accounts on a cash basis, such Interest will be deductible only for the year In which paid. If accounts are kept on an accrual basis, Interest may be deducted ai It accrues. Fourth.

It a passenger car ia used wholly for business purposes, all expenses Incident to maintenance. Including depreciation, may be deducted. The bu reau Axes no definite rate of depreciation. Allowance la made for thauatlon. wear and tear.

obsolescence of property and ex cludes any Idea of mere reduction of market value not resulting from wear and tear. While the burden of proof rests on the taxpayer to sustain th deduction for epreclation, such deduction will not be disallowed unless shown to be unreasonable. Where tbe car is uaed partly for business nd psrtly for pleasure, only a proportionate part of the maintenance and depreciation may be deducted, based on the extent to which the car is used In the taxpayers' pursuit of business. Fifth, loss sustained by reason damage to a passenger auto Enumerated Washington, March 14. De ductions allowed motorists on ac count' of car ownership and oper ation for federal Income tax pur poses were outlined recently by the American Automobile associa tion.

The A. A. A. statement is based on an analysts of rulings by the United States bureau of Internal revenue. First, the car owner may de duct from his gross Income all sums paid during the calendar year In the form of registration fees, drivers license fees, state personal property, and municipal taxes, Second, the gasoline tax may be deducted In all case where It is a "consumers' tax" under the state law, but not where It ia spe cifically enacted as a "distribut ors tax." If the taxes are aaaea to or made a part of the busi ness eipense of the consumer, they cannot be deducted separate ly aa a tax.

The bureau has ruia tnai tne gas tsi a consumers isx id Myrt and Marge repeat for west 11:00 Barlow Symphony to 11:30 Ishara Jones Or. to 12:00 E. Duchln Orches. toe Nelson Or. to 1:00 Dance Hour wabc only MHVWJZ NETWORK 6.

'00 Maud ft Cousin BUI. Skit 8:18 Freddie Martin Orchestra :30 Three Sisters, Songs 6:46 Lowell Thomas east; Orphan Annie mid west only 7:00 Amos 'n' Andy east only 7:16 To Be Announced 7:30 To Be Announced 8:00 Th Crime Club Mystery 8:30 Harriet Lee's Leaders 8:45 Country Doctor, Sketch 9: 00-Sherlock Holmes Adven. 9:30 Downey AY Novis to 10:00 flrlfflth's Hollywood, Skit 10:15 Vic It Bade, Comedy Act 10:80 Music Magic of the Air 11:00 Martha ft Hal east only: Amos V- Apty repeat for west 11:15 Three Queens ft 3 Jacks 11:30 Master Singers Chorus 12:00 Ben Hernia's Orchestra 1 2:16 Sherlock Holme rpt. 11:30 Mark Flsher'a Orchestra It Times TODAY "Child or" NANCY CARROL joh.v rolks Manhattan damage to a car maintained for pleasure, the A.A.A. quoted tho bureau as follows: loss occasioned by damage to an automobile maintained tor pleasure where such damage re sults from the faulty driving of the taxpayer but Is not due to his willful act or negligence, may be deducted in the computation of the net Income of the taxpayer.

Where damage to a taxpayer's automobile results from the faulty driving; of the operator ot an automobile with which the automobile of the taxpayer col lides, the lose occasioned by the taxpayer by such damage is likewise deductible. The amount ot loss must, "however, be reduced by the amount of any insurance or other compensation received and by the salvage value. If any, of the automobile." I The national motoring body points out that loss sustained from the outright sale of an automobile does not lipply to cars traded In for new cars to be used in the business of the taxpayer. On this point, the Bureau of Internal Revenue said: "When an automobile used solely In the trade or buelneas of a taxpayer is traded la as part payment on another automobile, no gain or less Is realized. amount of finance charges on a purchased car which covers in terest and risk on the loan, may be deducted, but not the amount covering the premium on Insur ance to protect the finance com pany interest.

With reference to loss due to rt'v 1 and P. M. "The Home of tbe Sta" wj jiyaSlessB3ftSj(i. 1 Ihfk SJ SIS 1 3 -A and TOMORROW Direct, from engagement at New York'City fMusic 1 Holl-nrstjpie. rure to draw overflow crowds to, the biggest theatre in the world! GEORGE THE KING'S IN mmjNfjmmmmjmja VACATIONS I AmHmt ral ArliM (bow coebinmg ttv sVmHc intensity ef IK wm4y Coming "SO THIS 13 AFRICA" with Wheeler ft Woolsey ADVANCE OOMMKXT Otf THE MOVIES X)RGK ARMSS'S WIFK PIiAV'8 OPrOSITB HIM IS "KING'S VACATION" Florence Arliss, wife of the famous stage and screen stir, Gaorge Arliss, play opposite her husband as hit queen, in his latent Warner Bros, picture.

"The King's Vacation," which open at th New theatre tomorrow. This ii the third tlms his wife has played with him on the screen, having appeared before in "Disraeli" nd "The Millionaire." Sbe -will not consent to play any role in hie pictures except that of hia wife and In a love atory that bas a hsppy When the rols calls for some other nr another sort of characterisa tion, another actress ia Inrarlably engaged for trie pari. Mrs. Axlli appeared frequently with her husband on the stage, but only the three times the acreen. Before her marriage, sh played on the ataga independent-IT aa Florence Montgomery, "the jeirl with the nice irms," a Mr.

Arllas describes her in his autobiography. "Ths King's Vacation," is an unusually pleasing modern com dy drama with a delightful ro mince, written by Ernest Pascal, author of "The Marriage Bed." Mr. rascal also adapted It to th screen In collaboration with Maude T. Howell. There la an wcellont cast, other players being IMck Patricia Ellis, Dudley Digges, 0.

P. Haggle, Marjorie Gateson, Vernon Steele, James BeJl and Mauds Ialle. The picture wae directed by John Adolfl, who has directed most of Mr. Arliss' pictures. ARMSTRONG HEAD CANT OK bTIUNTi KFATIRE "Tha Billion Dollar melodrama of a natlon-wfde big-money swindle, current today only at th Strand theatre, bss aa ita plot hsckground a recently eennatlonal legal light in which many nations! figures were tied In.

Robert Armstrong heads tba rant, in the role of Fingers Par-w. the humble masaeiur and x-ponvlct, who becoraea the man of the hour when he dares to talk, expoiilng a group of millionaire financiers si the perpetrators of a glstantlc swindle. Constance Cummin ga appears In the feminine lead, as Doris Masterson. daughter of the leader of the swindlers, a role playful by Frank Morgan. Othej of prominence are Olga liaclatiova aa Flngrs' girl: James Oleasoji snd Warren Hymer as Tlatsy and the Kid.

his two pals; Frank Ai- berlaon is his young brother; Irving Plcliel it the editor ef lb newspaper which conducts the expose, and Hale Hamilton, Doro.thy fvterson, Ilalf Harolde, Barton Churchill and Stilney Toler In supporting; roles, Harry Joe Brown directed. IN PtHKIT WS OF KARI.Y HKTTIiKRM JANCHBTHO, March H.fA') OrnlthMoglete who in recent years have banded ttKthr to promote study of bird life in Virginia are following: footsteps made by settlers ae early as the meat own eolonwtt. Dr. J. Murphy, of Lexington, point out In a paper published today In ths Raven, monthly bulletin of the Virginia Society of Ornithology.

In hi "llrlef History of Virginia Ornllhology" the Presbyter-Ian minister truces the study In America buck to 1513 and that North Carolina neterexl the picture In 1S84 with publication or a study of the birds of Jtoanoke Island, Virginia wa the (bird of the present etat to roee-lve attention of bird students. Dr. Murray says, telling of an avrtlcle In 1610 by George Percy and other notes In 1610-1! by WlUliam Siranc.hey, a Jamestown colonist. William Ilyrd, of Westover, rounaer or Richmond." was anoth AROUND THE RADIO CIOCK Time is Sastern Standard. vr York.

March H.UP) Th. address Dr. Albert Einstein delivers at a dinner Just before hie departure for Germany win hroarirsst tomorrow evening at in-il hv WJZ-NBC. It will be In the form of a farewell to the United States. Other features WEAF-NBC an n.

m. WesciJtnster choir. AI Bernard's minstrels, 8:30 The Shadow, 10 Corn Cob Pipe, 11 Vincent Lopes orchestra; WABC- CB8 Jack Brooki and Westphal orchestra, 8:15 Singing Sam. 9:30 Burns and Alien, lu P. Medburv.

Msgnolla and r.enrce Glvot. 10:45 Knights of Columbus track meet, mile race; WJZNBC 12:30 Land Grant college program, 4 Kastman chamber music, 7:15 Southern Singers. 9:10 Downey and Novls, 11:30 Master Singers chorus. WEDN KMDA Yt MARCH 1ft (Eastern Standard Time) (vnTR Alt nroerami to key nrt haal phalns or croups there of unless specked; cosst to coast (e to e) designation memoes available stations.) Programs subject to change. P.

M. (By The Associated Press) XnC-WEAF NETWORK Davis Orcb.lo 6:30 Harding SISTers also est 6:45 Andy, Jerry, Eddie-toe 7:00 Jacqueline Solomons 7:15 Ray Knight, His Sketch 7:30 Klvla Allman, Songstres" 7:45 The ft.OO Kannla Brlce Music. Shadow Mystery Drsma General Pershing, Drsma 9:30 Josef Lhevlnne, Pianist Pipe Club est to cat Wells-also est 11:00 Nellie Jlevell's Program 11:16 Vincent Lopei Orchestra 11:00 Ralph Kirberybaslc; The Goldbergsrepeat for coast 12:06 Chicago Dance Orchestra 12:30 Don Pedro's Orchestra MIM-WAIW NETWORK Orthes. also 8:16 Mansfield Orchestra to The Devil Bird midwest only 6:30 Gertrude Niesen, Songs east; Rklppy midwest only 1:45 Just Plain Bill tsst only; Lone Wolf -midwest only 7:00 Myrt and Margs-enst; Mllllgan and Mulligan-midwest 7:15 Buck Rogers In 2JJ east; Tremalne Orchei. Dixie 7:30 Travelers' Quartet sast; Paul Tremalne Orchestra Dixie; Del Coons Orch.

7:45 Boake Carter basic: Be tween the Bookends west Jack Smith basic; Marine Band-Dixie; Moore Oroh. west; Hobby Benson coast only; Del Coons Orch. midwest 8: IB Rlngln' Sam basic; Marine Band Dixie; Moor Or. 1:30 Kale Smith. Songs-basic; Dictators Orch.

-New England; U. Marine Band-Dixie 8:45 Abe Lyman Orch. basic; Dictators Orchestra Dixie; Those MoCartv Girls west 9:00 Blng Crosby cat to est 9:16 Romantic Bacheiorto a rtnrns and Allen basis inno WHn' Pennsvlvanlans 16:30 Kdwln C. Hill also coast 10:45 Four Kton Boys east; er of the early Virginia writers on this subject. The first study of soma length "A Catalogue of the TVIrd of the Virginians" wae written by Dr.

William C. Rive, formerly of Albemarle county and now a resident of Washington, D. C. Harold 11, llalley, his father, If. II.

afliley, and Dr. Blllson A. Smyth, of SaWtn, are other writers mentioned In rhe aartlole. Attention a Wo called to a book on birds of the tropic by Colonel Wirt Robinson. U.

S. a former resident ef Richmond. HIGH-TEST. ANTI-KNOCK if iL nnh I 1 iFuMllui II JA TSw iM" I If illt'll 1 iLft yr I 1 I ft if Jfxj I Hm they are I Jhe new cushion dots woman ore asking for" and at Want's low prteQ cum WINNING NAME BEING SELECTED ANNOUNCED RADIO) (PRIZE WINNERS TO BE NEW BRONZE high. test A (Woilny CempnIR CHtc Ctrn Preccntd Motor LINE Oil) Now Is The Time To Economize! Cut down on the cost of your trantporta tion.

Don't spend a lot of money fixing up a worn out automobile that burns a gallon of gas every 10 miles. There never was a time when you could buy such a good, late model, economical car for so little money. "Stcp-on-it Customer! Have Wings on Your Ccr At thousands of Conoco itationi and dealer, old cart rt being r-born. Preito! Thy start at tpark. Z-oo-oom! They're awiy like flash.

The new, bronze. High-test ss does it. It's the talk of the nstioa today. Volatility has been jumped way up. This gasoline it almost self-vaporizing.

Ia the cylinder its vapor floats lightly; so dry, so sensitive that one tpark sets it aflame. Higher octane rating gives it improved anti-knock quality; makes the motor fire evenly; makes power flW like the deep, swift current of a stream. All this, plus long mileage, costs not penny more. Why not put "wings" on YOUR, car? Drive in; fill the tank; step out in a grist big way. "Cushion dots" is a good name for these popular new curtains.

For the dots arc woven into the sheer grenadine, so that they stand out like tiny, velvety cushions. And even after laundering, they fluff right up again to chenille-like softness. They are full length. Full width. With 4-in.

ruffles. And colors fast to sun and washing. The price is unusually low because Ward's 400 stores bought 2,000,000 yards of the material and had these curtains made to order. Choke of Criss-Coss, Priscilla, Cottage Sets, md Tailored Pairs. The colors are cream or ecru with self-color dots.

Cream with gold, rose, green, blue, red, orchid or black dots. Not all colors in all styles. Mil Now is the Time to Change! Come in and let us show you the most attractive lot of Used Cars in the Valley. AUGUSTA MOTOR Phone 1184 flirt If I I If filllll VIA II filllll tMWmflMi M.MM, S-ww V.Tlm.i N. C.

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