The Bismarck Tribune Newspaper, February 14, 1929, Page 18

SE PAGE EIGHTEEN 64 IMPROVEMENTS | INGREATER HUDSON ARE 1929 PROGRESS Adjustable Seats, Roomier Bodies, New Brake System Are Among Betterments Among the 64 improvements in the Greater Hudson are roomier bodies. Widened and lengthened, they also have extra room, obtained in all models by mounting the bodies on Manges bolted to the outside of the frame. Rear seats widened to accommodate three persons, with room to spare, add ‘to the comfort of the car. Features ordinarily associated with custom work are included. One of these, decidedly in the luxury class, is rear seats which, as well as front seats, are adjustable. Lengthened wheel base is another improvement in the 1929 Greater Hudson and this provides additional leg room both front and rear. A trunk rack is added as standard equipment on all models. A rain-proof cowl ventilator which becomes a baffle plate when opened in wet weather is an improvement. The double-action hydraulic shock absorber ‘s used front and rear on all chassis. Exclusive with Hudson-Essex and | introduced this year in the Greater Hudson is an automatic choking de- vice which eliminates the necessity of constant choking after starting the motor in cold weather. An automatic primer is another of the operating conveniences that dis- tinguish the Greater Hudson. This device facilitates cold weather start- ing by feeding into the carburetor jet the overflow of gas caused by choking. A system of automatic carburetor heating also is among the improve- ments. This feature is so designed as to be controlled by the foot throttle. This year's Hudson steering gear is adjustable and can be raised of lowered to accommodate the height of the driver. An item of gratification to the op- erator of a new Greater Hudson is the increased width of the control pedals, a feature that contributes consider- ably to the safety element of the 1929 models. Another of the major improvements among the 64 that add to the effi- ciency of the Greater Hudson is a new type of brake system. The new brakes are of the two-shoe self-ener- gizing type. utilizing a recently de- veloped lining composition and act with equal effectiveness when the car is driven either forward or in reverse. A new radiator, much larger. to afford a greatly increased cooling area, is adding considerably to the appearance of the Greater Hudson. Aluminum pistons, heat-treated, are largely responsible for the quick ac- celeration of the new Hudson engine. Essex Challenger Throws Down Gauntlet | The Hudson Motor Car Company, master builders of Super Six cylinder automobiles, has produced for 1929 a car which contains seventy-six im- provements. Gasoline consumption is reduced; there is better carburetion with 24 per ¢ent more power and increased speed. So confident are the makers of again dominating their price class they have styled the 1929 Essex line the Challenger. Quality consistent with the best taste in color and furnishings, has been particularly stressed. An clectrically-operated gasoline gauge mounted on the dash and con- trolled by a rheostat located in the fuel tank; an electric oil gauge mounted on the instrument panel and registering the level of the oil in the crankease; and flat-cambered front springs that hold the front axle in alignment and overcome shimmying of the front wheels also are improve- ments in the Greater Hudson. ‘MANY AUTOMOBILE EXPENSES EXEMPT FROM INCOME TAX Purchase Prices Paid for Cars Are Considered Invest- ments, However Washington, D. C., Feb. 14.—De- ductions from the gross income lowed car owners under the regu- lations of the Bureau of Internal | pose: Revenue on account of automobile ownership and operation were out- lined in a statement broadcast by the American Automobile association ‘today. First, the car owner may deduct from his gross income all sums paid during the calendar year in the form of registration fees, drivers’ licenses, state personal property taxes and municipal taxes on automobiles. ~ Second, the gasoline tax may be deducted in all cases where it is-a “consumers’ tax” under the state law, but not where it is specifically en- acted as a ‘distributors’ tax.” Third, the interest on money bor- rowed for the purchase of an auto- mobile is deductible, irrespective of whether the car is used for business purposes’ or for pleasure. If the taxpayer keeps his accounts on a cash basis such interest will be de- ductible only for the year in which paid. If accounts are kept on an accrued basis, interest may be de- ducted as it accrues, Fourth, if a passenger car is used wholly for business purposes, all ex- penses incident to maintenance. in- cluding depreciation at the rate of 20 per cent per annum may be de- ducted. Where the car is used “chiefly.” or more than 50 per cent for business and inci ly for Pleasure. the expense thay be de- ducted on a pro rata basis, Losses Are Deducted Fifth, loss sustained by reason of damage to a passenger automobile while being used for pleasure is de- ductible. The loss, however, must be an actual loss to the person claim- ing the deduction. In other words, if it is compensated for by insurance or otherwise, it is not deductible. Sixth, the Bureau has ruled that where a motorist paid damages for injury to a pedestrian such amount is deductible, provided ai the time the injury occurred the car was being used for business. There has never been a decision, however, on whether a fine paid by a motorist might be deducted as a business ex- pense, where. at the time the ex- pense was incurred, the car was being used for business or professional pur- Ss. Seventh, loss when sustained where an automobile used for busi- ness purposes is traded in for a new car may be deducted. Eighth, ‘the amount paid for in- surance on automobiles used for busi- ‘ness purposes and also the amount of finance charges on a purchased car which covers interest and risk on the Joan, but not the amount covering the premiuz.: on insurance to protect the finance company’s interest. * The A. A. A. points out that in no case is a loss deductible where it is sustained when an automobile used for pleasure is traded in for a new car. At the same time, it is stated that in no case is the amount paid for an automobile used for either business or pleasure allowed as a de- duction. This is regarded by the bureau as a capital investment, but is subject to claim for depreciation when used for business purposes. In the case of purchase by a farmer for Out pg 0 Carl, =. ae rt oads — L\ mber left ‘dealing with deduction of mainten- strictly farm use, only the expense incident to operation is deductible, as in the case of any other business, or professional use. Business Cars Favored How can a motorist determine whether or not he is entitled to the advantages set forth in the clause ance costs for cars ‘used Wholly for business? On this point the national motoring body says: “When @ passenger automobile is used primarily for professional or business putposes. and incidentally for pleasure. ordinary expenditures for maintenance and repairs may be prorated according to use, and de- ducted. provided the car ts used ‘chiefly’ in the pursuit of a business or profession. ‘Chiefly’ is interpreted by the bureau to mean more than 50 per cent. If business constitutes a minor usage and pleasure the ma- jor part. the expense cannot be pro- rated or deducted. If the chief use is for business, the items of depre- ciation, gasoline, oil, repairs, chauf- feur’s salary, garage rent, as well as any other legitimate expenses, may be prorated accordjng’ to the usage and the ion applicable to busi- ness purposts deducted.” AUTO ACCIDENTS ARE | x, GUT DOWN IN STATES snus acne ga tes sa REQUIRING LICENSES and its interior hardware is in the attractive Butler finish. All DeSoto Six bodies are of composite hardwood and steel construction, sou ndly anchored and braced. Examination of New Drivers Decreases Fatalities Where Permits Are Required of the National Safety Council. Wil- liams’ department has just comNeted an elaborate study of the fatalitics in the states having such laws. These states include Massachusctts, Connecticut, New York, Pennsyl- vania, New Jersey, Maryland, Cali- fornia, Maine, Vermont, New Hamp- shire and Rhode Island. A few addi- tional states have drivers’ license laws, but do not require examination of new drivers and in most cases aren't administered by a strong cen- tralized state bureau. These states, Williams finds, have not enjoyed a reduction of accidents that could be ascribed to such laws. drivers’ examinations, Williams found |cent in Vermont in 1926. The ratio @ definite downward trend in the rate|of summer accident frequency in of automotive fatalities since the|Maine to winter accident frequency adoption of these laws. In only two of these, Maine and Vermont, has the rate been slightly upward, and in one, New Hampshire, has it been Practically at a standstill. This Williams cxplains by the fact that these are vacation states and that the heavy summer tourist travel there brought about the increase in auto fatalities. The same reason may be advanced for the failure of the rate to go down in New Hampshire. According to Williams, the U. S. Bureau of Public Roads found that 21 per cent of the vehicles on Maine highways in 1924 were of “foreign” or out of state registration, and 35 per in other states, and in Vermont it is nearly eight times as great. Atlantic Coast Safest Since all but one of the states in- cluded in this survey are found along the North Atlantic coast, an interest- ing comparison has been made be- tween the automotive fatalities here and those in the remainder of the the country, the middle western and southern states f. The figures are from 1920 to 1926 andshow that while fatalities in these years increased 64 per cent in the North Atlantic states against an in- creased registration of 158 per cent, Chicago. Feb. 14—Deaths from motor vehicle accidents have gone down by about 20 per cent in those states having drivers’ license laws that provide for the examination of new drivers and that administer these provisions properly. That this reduction in automotive fatalities is duc entirely to these laws and their proper administration is Laws Start Down Trend the conviction of Sidney ‘J. Williams,| In those states with properly ad- director of the public safety division ministered license laws calling for for enforcing it, e connecting south delphia with Gloucester,-N. J., have been filed with the war departmen: o is four and a half times as great a8/ around $20,000,000. b. ‘ . . INCLUDE: THE CHALLENGER orcicusins—avor a = 70 miles an hour — Four hy- ‘Twice now. . in 20 di Spe doublescon four wee > e i ays eo brakes—Large, fine production has had a to be increased 7 ‘ Essex the Challenger sweeps aside the barriers of price class. It challenges the performance, the style, the luxurious roomy . comfort of any car at any price, on the basis that no other car gives you back so much for every dollar you put in. A glance at its 76 advanced fea-- It is the finest, largest, roomiest, : : tures reveals at once why Essex - most brilliantly, performing Essex 4 excepts no car in its challenge. For point after point in fine car construction, performance and detail, brings you directly to cost- liest cars to find comparison. * With above 70 miles an hour top speed, Essex the Challenger, in thousands of demonstrations, is proving the endurance and abil- ity to do 60 miles an hour all , day long. ever built, and the price the low- est for which Essex ever sold— but little above the lowest priced cars on the market. That is why the acceptance of Essex the Challenger is the talk of motordom. Join the van of 1,000,000 Super-Six owners who are demonstrating its right and | ability to challenge the best that . motordom offers, every Friday evening A BIG, FINE, SUPER.-SIX AND UP.. a/fechyy \ Standard Seden- $795