oc-plain-dealer 1923-02-03

STUDEBAKER SECOND New 1923 Packard IN N. Y. CITY SALES Retail sales of Studebaker cars in New York City in 1922 were the largest of any make of car except the Ford. The same applies to the metropolitan area, which includes five counties adjoining New York, says a bulletin which has reached Harry D. Riley, Northern Orange county distributor. In Greater New York 5686 cars valued at $8,860,000 were sold in 1921; amount 3275 cars valued at $5,800,000 in 1921, a jump of 66 per cent. The Studebaker Corporation is the largest manufacturer of six-cylinder cars in America. Standard Equipment On Chevrolet Unusual The standard equipment of the Chevrolet is one of the most complete to be found on any car, reardless of price, says O. P. Dinnis, branch manager of the Taggart Motor Co. "Standard equipment includes stater and electric lights connected to the battery, barrel type head lamps legal lenses, speedometer, oil pressure gauge, ammeter, demountable rims with extra rim, tire carrier and license holders, double adjustable windshield, complete tool equipment, and on open models one man top and side curtains which open with the doors. Closed models equipped with straight side cord tires, sun visor, windshield wiper and dash light. The vacuum feed fuel with 10-gallon tank in rear is an advantage appreciated by Chevrolet owners, says Dinnis." BEST JANUARY YET FOR MANN Charley Mann, Dodge distributor in Anaheim and vicinity, besides selling a quantity of accessories, including United States tires, sold these cars during January; which he says is the best January he ever enjoyed: New cars, Jesse D. Coykindall, coupe; Dean M. Raikes, touring; C. W. Lutes, coupe; H. K. Knopl, sedan; W. J. Lytle, Yorba Linda, touring; Roy Hale, Placentia, touring; Miss Kate Rea, sedan. Used car sales - C. M. Locke, Ford touring; Thomas Scilk, Ford touring; Wayne Amaek, Dodge touring; P. B. Duarte, Placentia, Dodge touring; O. L. Vickenson, Ford touring; R. Walferman, Dodge touring; Edwin Ross, Dodge touring. It Pays to Advertise in the Orange County Plain Dealer. Daniels & Williams 211 No. Los Angeles Street Distributors Daniels & Williams 211 No. Los Angeles Street Distributors BRUNSWICK TIRES Manufactured by The Brunswick-BallkeCollender Co. Brunswick All the Way Through SOLD BY LEE in conoll stakersfield WING DEALERS STATION MICE STATION Brunswick All the Way Through SOLD BY LEE in conPOWersfield FIVE L BLUE AMAND GOLTBUBSIDY SMITH WING DEALERS CE STATION VICE STATION MOTOR CARE STATION AnaTION, Placentia TION, Buena Park, ATTACK ON GOOD WOMAN Feb. 5. Victoush er home by a maly all her clothin Mrs. Francis Vich ma-ave, Hellywoo he receiving hospita ported today that s condition. He assapite of a search by Vir Hawley is in nere and splendid attending Presbyt H. Walker also expe and ornamental plan best time to plant. La at in So, California. assuring best resu y Nursery Co., 829 st. Anaheim, Ph SALES TODAY THERMOMETER NOTES AUTO SUPPLY Cheaper for NENNO & LOCK EVERYTHING FOR THE AUTO es St. d: higher oranges, lo ranges $2.90 to $4.20. $5.30. alphia: unchanged oran $3.30 to $3.95. Beach, and Mr. and Mrs. Walter Muckenthaler and baby son, of Fullerton, were guests yesterday Deductions Allowed in Income Returns BY REX B. GOODCELL Collector of Internal Revenue What items may a taxpayer deduct in ascertainting his net income from all sources? In arriving at his net income from all sources he is entitled to deduct from gross income the following items: (a) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including reasonable allowance for salaries or other compensation for personal services actually rendered, and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taker title or in which he has no equity. (b) All interest paid or accrued within the taxable year on indebtedness, except indebtedness incurred or continued to purchase or parry obligations or securities (other than obligations of the United States issued after September 24, 1917), the interest upon which is wholly exempt from income tax. (c) Taxes paid or accrued within the taxable year imposed by the authority of the United States, except income war profits, and excess profits tax or by the authority of any of its pensions, except the amount of income war profits, and excess profits tax allowed as a credit under section 222 of the Act, or by the authority of any state or territory, or any county, school district, municipality, or her taxing subdivision of any state territory, not including those assessments against local benefits of a kind leading to increase the value of the property assessed; and by the authority of any foreign country, except the amount of income war profits, and class profits taxes allowed as a credit under section 222 of the Act. (d) Loases retained during the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business. (e) Losses sustained during the taxable year and a compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though non-connected with one's trade or business. (f) Losses sustained during the taxable year of proper not connected with the taxable year of proper not connected without the benefit of this paragraph. What constitutes an item allowable as a deduction as a business expense? This includes all amounts paid by a farmer for labor in preparing his land for a crop and the cultivation, harvesting, and marketing of the crops, the cost of the seed and fertilizer used; the amounts expended for labor used in caring for live stock and the cost of the feed. The amounts actually paid in making repairs to farm buildings, but not the dwelling house; repairs to fences, farm machinery, etc.; the cost of materials for immediate use and farm tools while hare used up in the course of a year or two, such as binding twine, stock powders plitchorks, spades, etc.; and the amount of rent paid for a farm may also be claimed. A merchant may claim as deductions the amounts paid for advertising, hire of clerks and other employees; the cost of the light fuel, water, telephones, ect. used in or at his place of business; drayage and freight bills; the cost of operating delivery wagons, trucks, and the repairs to same. A physician may claim as deductions the cost of medicines and medical supplies used by him in the practice of his profession, expenses paid in the operation and repair of an automobile used in making professional calls, due to medical societies and subscriptions to medical journals, the rent paid for office rooms and the hire of office assistants, the most of the fuel light, water, telephone, etc., used in such office rooms. Amounts expended for books, medical supplies, and surgical instruments are not available as deductions. This in a general way outlines the ordinary and usual expenses incurred by a farmer, a merchant, or professional man, which may be based on deductions, and the principle equally applicable in the case of anyone engaged in a business trade, or profession. In short, all expenses connected directly and indirectly with the conduct of an income-producing business, trade, profession, or vacation are allowable. "Treckles" Barry In Exciting Film Play "Heroes of the Street," which comes tomorrow at the California theater, is the sort of picture that makes the hair stand on the head and keeps it standing there. It is packed with thrills, and checked with comedy and pathos, so that you catch yourself roaring at one instant and guiding in your throat the next. This is a different picture, with emphasis on "different," due to the genuinely touching love story and the pranks and fights of young Wesley Barry, the star. Wes is decidedly "it" and runs away with the honors. He romps through the picture with the gusto of a jazz orchestra at its jazziest, and is at his best. We have seen him in "School Days" and "Kags to Riches" and enjoyed his fun. This picture is even better. "Heroes of the Street" is briefly the story of Mickey Callahan, who finds life one fight after another in the kids of his neighborhoodoses father, a policeman, suddenly his life at the hands of a Wes and gang of crooks. And a black grief his mother are plunging for the lad sets about an orphan. We man who made him does it but we won't tell you how secret sufficient will let you do it, but we won't tell you how secret sufficient will let you do it. These latter items are held to be investments of capital upon which decoration may be claimed. No expenses or depreciation in connection with a taxpayer's personal residence, or automobiles or other property used exclusively for pleasure can be properly deducted under the provisions of the income tax law. (d) Looses attained during the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business. (e) Losses sustained during the taxable year and a compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with one's trade or business. (f) Losses sustained during the taxable year of proper not connected with the trade or illness, if arising from fires, stormshipwreck, or other casualty or frostheft, and if not compensated for insurance or otherwise. (g) Debts ascerted to be worthless and charged during the taxable year. (h) A reasonable advance for the exhaustion, wear, tear of property used in trade or business, including a reasonable allotment for obsoletence. (i) A reasonable allowance for depletion in the case of mining and gas wells, other natural resources, timber. (j) Contribution sets or grants within the taxable year to organizations organized and open exclusively for religious, charitable scientific, or educational purposes for the prevention of cruelty children or animals; no part of the earnings of which inures to benefit of any private stockholder-individual, or into the special floor vocational rehabilitation assisted by section 7 of the Vocatio Rehabilitation Act, to an amount in excess of 15 per cent of taxpayer's net income from all souls as committed in character, nor the cost of medical law, or other professional books, nor amounts expensed in making permanent improvements or betterments of any kind whatsoever, allowable as deductions. These latter items are held to be investments of capital upon which depreciation may be claimed. No expenses or depreciation in connection with a taxpayer's personal residence, or automobiles or other property used exclusively for pleasure can be properly deducted under the provisions of the income tax law, as such expenses and depreciation represent "personal living or family expenses." It Pays to Advertise in the Orange County Plain Dealer. Wallop Su WE are now ready to announce and choicest tract, consisting entine and Dickel streets, within easy and yet not too close. EVERY modern city convenience our tract, and we have careful make a first class homesite tract, and for people of moderate circumstance MORE than ½ of our lots have ready to sell, and these have of the fact that we were getting th OUR prices are the lowest in th GET A RADI With one of our radios the events of the world can come to you most instantly. For instance, you can get to big league ball scores, music by leading artists or stock market quotations. Our radio sets are truly exciting, reasonable and best. A. BEVILLARD Willard Service Station Established 1912 218 So. Los Angeles St Phone 489 Anahel SUPPLY r for Cash Vedol Ford Oil will take the Chatter out of Your Ford Phone 464 MORE than ½ of our lots have ready to sell, and these have of the fact that we were getting th OUR prices are the lowest in th on Lemon street for $2,000 any other boulevard lots to be hau streets are correspondingly lower in OUR terms are also very easy monthly. Hargrove Real Exclusive SALESMEN ALVA E. HARGROVE ELIZABETH M. HARGROVE JOE WAGNER "Barry In Setting Film Play the Street," which new at the California sort of picture that stand on the head standing there. It is shrills, and checkered and pathos, so that you proaring at one instant your throat the next. different picture, with different," due to the loving love story and fights of young Wesstar. GROWTH OF ANAHEIM SHOWN IN POPULATION Total in 1910 was.....2,028 For Year 1920 was.....5,526 Today, Estimated at.....10,000 When thru with your Plain Dealer, mail to it to Eastern Friends—It may bring them to Anaheim, Fastest Growing City in Orange County. THE Continental Motor Company are the largest exclusive motor builders in the world? That their Red Seal Motor is the highest grade motor they build? STMR uses the Red Seal Continental Motor Appleby Motors Co. Anaheim—Santa Ana Associate Dealers— Tremaine Garage—Brea Zee Motor Co.—Orange Cypress Garage—Cypress Save Money Used Cars FORDS, CHEVROLETS, BUICKS, HUPS, DODGES, NASH, SAXONS, MITCHELL, OVERLANDS, MANY OTHER'S. Terms of course. Small down payment. GUARANTEED TO BE EXACTLY AS REPRESENTED. HOW'S THAT? USED SAVE MONEY USED CARS ON OUR GOOD CARS Don't go shopping for an autmobile—Come in and look at these. ANAHEIM AUTO CO. 128 SO., LOS ANGELES ST. ANAHEIM FORDS, CHEVROLET, BUICKS, HUPS, DODGES, NASH, SAXONS, MITCHELL, OVERLANDS, MANY OTHERS. Terms of course. Small down payment. GUARANTEED TO BE EXACTLY AS REPRESENTED. HOW'S THAT? USED SAVE MONEY USED CARS ON OUR GOOD CARS Don't go shopping for an autmobile—Come in and look at these. ANAHEIM AUTO CO. 128 SO., LOS ANGELES ST. ANAHEIM HOW'D ADAM DANCE? of pictures illustrating evolution of LONDON—How did Adam and the waltz want to know. To find Eve dance—if they did? Artists reout they've written to countries indecorating Queen's hall with a series habited by primitive peoples. Subdivision Ready to announce the opening of Anaheim’s newest tract, consisting of 57 lots on North Lemon, Clemeets, within easy walking distance of the City Park, city convenience, water, gas, electricity, etc., is on we have carefully arranged restrictions so as to mesite tract, and at the same time not too severe ate circumstances. of our lots have been spoken for before we were and these have come from people who have heard were getting the tract ready. the lowest in the city. East front boulevard, lots of our lots have been spoken for before we were and these have come from people who have heard were getting the tract ready. the lowest in the city. East front boulevard, lots reet for $2,000, which is considerably lower than lots to be had. Lots on Clementine and Dickel ndingly lower in price. also very easy; 10% cash and the balance $25.00 ve Realty Company Exclusive Agents EN RGROVE HARGROVE NER SALESMEN NEUMAN H. SANFORD FORREST F. FOWLER EARL A. MACKEY