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February 15, 1929 WILMETTE ·· LifE Government Diac8rding Theory That Machine Ia Luxury-Up- · keep Deductible .From Tax The indispensability of the automo. bile to modern business has been further recognized by the Government iu a ruling just made by the Bureau of Internal Revenue, holding that expenditures for upkeep and operation of an automobile, including a chauffeur's salary, when ~sed for .b usiness purpqses, are deductible under the income tax law. The ruling, according to the Legal Department of the American Motorists' Association, in cooperation with The Automobile Club of Illinois, amplifier; a previously adopted rule under which professional men are permitted to deduct automobile expenses incurred in making professional calls. Coming just before the final date for filing income tax returns. the new ruling is of great importance to every motorist who finds use for an automobile in connection with his business. The Association, however. calls attention to a limitation in the rule narrowing the deductible expense to thr cost of transportation actually required in carrying on business. The cost of transportation from the taxpayer·~ home to his place of business is considered a personal expense under the ruling and is not deductible. "The Bureau's ruling indicates the tendency of the government to discard the theorv that the automobile is a luxury," said Si. Mayer, Vice-President of the A. M. A. and President of The Automobile Club of Illinois, in commenting on the opinion. "For aoproximatelv ten years the Federal Government collected an excise tax on 11ew cars sold, on the theory that automobiles v;ere luxuries. All previous records for automobile production in the United States were sma.sh~d last year, according to the stah'3hcal department of the American Motorists' Association. There were 4,357,384 passenger automobiles and trucks produced in this country d1,1ring 1928 as compared with 4,301,134 in 1926 when the previous record was made. In 1927 a total of 3,401,326 car3 and trucks were produced. Highways aggregating 76,074 miles have been completed in the United States with the assistance of Federalaid road construction funds since the inauguration of the Federal-aid system in 1916, according to '3tatistics compiled by The Automobile Club of Illinois. License fees and gas~linc taxes collected from motorists in the United States last year amounted to $584,596,664 as compared with $559,899,945 in 1927, an increase of $24,696.719, figures collected by The Automobile Club of lllinoi13. ··It Won't Be Lon1 Mow-·· Spring is just around the corner. The desire to go places and see things will become extremely strong when propelled by the warm winds of Spring. Make sure that your means of transportation, your automobile, is ready to help you in your search for satisfaction. A check up now will enable you to have a trouble free trip. STUDEBAKER SALES JUMP Studebaker dealers have reported to the factory the largest January retail deliveries in Studebaker history. The factory has carried over into February more than 2,000 unfilled January orders from dealers. NEW EMPLOYMENT RECORD Employment in Lansing's eighteen leading factories, the majority of which are automotive plants, this week established a new high record, with 17,644 names on the pay rolls. This represents an increase of nearly 300 in the past week. MILLER & MILLER George Miller 732 Twelfth St. Leo Miller Phone WU. 50 ExiJorts Increased 12 Percent in 1928 by Pierce · Arrow An unusual increase in exports to foreign countries and to ·Canada for 1928 is reported by the Pierce-Arrow :Motor Car company, according to James G. Barber. of Evanston, north shore dealer. Shipments to man:v countries reached their highest peak last year, and many nations. such as Roumania, Russia, Finland and Portugal received shipments for the first time in Pierce-Arrow's history. A general increase of 12 per cent was noted on foreign exports, with Canadian shipments increasing 15 per cent over the previous year's figures . Canada was the heaviest purchaser of any outside ·country. · Japan, Switzerland, Australia and France ordered many cars throughout the year. One shipment of ten cars to Japan was for use during the coronation ceremonies I in November. With the introduction of the new straight eight models by Pierce-Arrow, it is expected that exports will double, if not triple, during 1929. Your Best Fuel Investment Getauine Li~e for Stealing an ·Auto Fourth Time, Is Latest Aim Yields greatest heat return for your fuel dollar. Smoke, soot, waste eliminated before thi~ superior fuel reaches your cellar. Delivered clean-burns clean-more heat than any other solid fuel. Cheaper to buy and cheaper to bum. Satisfaction guaranteed. Phone today! Let our expert inspect your heating equipment. Get the mostefficient.~ndeconomicalresults from your fuel dollar. Edinger & Sons, Wilmette, 111.-Phone Wllmett· 141 Kutten Brothers, 711 11aln St., Wilmette, 111-Pbone Wllmettf' 1 Wilmette Coni & Building Uatcrlal Yard, 1101 Lake Street Wilmette, 111.-l'boae Wilmette 4!00 A bill carrying life term impri sonment for a fourth conviction of automobile stealing has been introduced in the South Carolina House by H. C. Godfrey of Spartanburg. The bill. which regulates penalties for stealin~ an automobile regardless of the value, makes no provisions for fines, but exempts from penalties persons who by their youth are sent to . reformatorie s The following maximum penalties are provided for automobile stealing : First conviction( five years; second .conviction, fifteen years; third con vir· ~ion, 40 years ; fourth conviction, life. 0 1919-:-C.B.P.C.~ ·