Evening Star Newspaper, February 19, 1928, Page 61

SCLOSETO OGN South Florida Road Presents| chhanting Views to Auto Tourists. The golden afterglow of a Summer | sunsat; a sea of turquoise with the faint | cream of ripples on the white sand:! beyond the sand a white road. as white as Southern cotton in a ball. That is| the Overseas highway, reaching 94 miles below Miami into the best reef| and deep sea fishing grounds in the | world . The Overseas highway is a contin- tion he Dixie highway, which m the northern end of ¢ Florida to the southernmost point | of the m d. The linking high reaches as far Key West. the e point of Continental istance from Miami to 115 miles, is a long road | having on one side the Atlantic Ocean | and the other side the Guif of Mexico. | | Road Near Ocean. | The road parailels, from about the nter of Kev Largo. the south track | the Florida East Coast Railroad. crossi once. two miles below nbe. Nowhere else in the United States would be possible to a road, Iying in such to the ocean. From the middle of Card es within Dade s county’s section of the road. which lies actually in water, has bren accomplished by the building of a seway. From the dividing line with Monroe County the work has been con- ued by bridges until the island of Key Largo is reached ates from Lower Mate- | mbe to No Name Key. a distance of 40 miles, leaving at 8 am. and 1 pm. | 1 cars. Meals music is pro- se who wish may dance Completion of this wonderful high- nas permitted access by automobile to “Fisherman's Paradise.” that body of water surrounding the Florida where more than 600 species of t sea horse to tht said liows and deeps of the Florida are considercd the habitat of s oldest and most beautiful fis according to John Shea. chief aquarist of the New York Aguarium. who comes to Ker West ¢ rear to collect species for his i Fish which are and taken to the as Philadelphia and also to get their odd fish cies 1 ‘waters. create far more inter 2 than specimens from any other part of the Atiantic Cozst. There are amberjack, mackerel, snapper. angel fish. grouper. tarpon and hundreds of varieties to be caught in these From every bridge on the as nichway fish may be caught highway from Florida City is one of the best in the State. according W R. C. Pe president of the Miami Motor Club. This opinion is shared by other motorists who have arrived here over the highway g Hizhway Is Wide. way is wide encugh for thres and is graded for a 40-mile ."»}:S From Matecumbe th ¥ one stretch of unfinished. and con- ing this to completion e Key south there is no | SR rst bridze south on No Name Key. FEBRUARY IS MONTH TO WATCH RADIATORS Ranks With October as Freezing Danger Period for Motorists. Although the middle of Febru passed and many motorists are looking toward the warm weather of Spring. | there is still time for radiators to freeze | and engine blocks to crack, provided the anti-freeze mixture is not adequately taken care of. i Most porsons may not know that Feb- ruary, according to Weather B records. ranks with Octobor as the dan- ger month for automobil nd that February is the coldest month of the year. Where many cars are caught in Octcber by early frosts wii | freeze protection, when Febru: along the anti-freeze mixture is apt to be weakened through evaporation un- | less it has boen watched. | When the mercury begins to seek the zero mark. the careful motorist makes | a hydrometer test of the solution in his cooling system. If he uscs a volatile anti-frecze this precaution is especially important, because alcohol, due to its | | ow boiling point, evaporates quickly and the protective strength of the solu decreases very fast as mileage increascs. | Most users of volatile solutions, there- fore, make a practice of putting oniy a little anti-freeze in the radiator at the beginning of Winter and increasing the strength of the mixture as the weather grows colder. Before the introguction of glycerin as a radiator protection manv a motorist. aroused from peacsful siecp on a cold : AUTO ROAD TO KEY WEST OVERSEAS HIGHWAY THE SUNDAY STAR, Overseas Highway operating thal WASHINGTON, D. C. FEBRUARY 19, 1928—PART 4. i SUPERCONFIDENCE OF DRIVERS BLAMED Study of Accidents Reveals Too Many “Experts” Cause Injuries. Special Dispateh to The Star, BALTIMORE, February 18.—A study Lof thousands of accident reports and in- vestigations of highway disasters clear- ly brings to the front the fact that a large majority of the operators involved | were superconfident as to their expert- | ness in operating motor vehicles. | This 15 the opinion of E. Austin Baughman, commissioner of motor ve- hicles, who, in connection with the situ- ation, says further: “Generally speaking. each operator lays the entire blame for the occurrence | upon the other party involved. State- ments in accident reports frequently emphasize the fact that if the other party to the disaster had conducted himself in a different manner aothing would have happened. “This is cspeclally true with regard to accidents at intersecting highwa; | 'type of accident frequently resulting death or serious injury. “In comparing th® reports of both operators it fs not uncommon to find each operator declaring that they slowed down and had their vehicle under con- trol while the other operator was com- ing at a fast rate of speed. “Of course, sober reflection imme- | diately refutes these statements because it is readily apparent that if cither of the two operators had actually slowed |down to a point where their vehicles were absolutely under control no acci- dent would have happened “Truly it is a rarc occurrence to f an operator who docs not consider him- self an expert, and as his driving perience accumulates apparently there | is further inflation of his sclf-confidence until a point of superconfidence is reach- ed. and then comes the inevitable dis- Evidence of expo is not in avoiding accidents by inches. but in anticipating their possibilities and s ney measures Automobile Owners Allowed to Deduct ' Certain Upkeep Costs From Income Tax| BY HARVEY L. COBB, Attorney Amer Motorists’ Assnciation What may I properly deduct from my gross income, incident to my owner- ship of an automobile? This question will soon confront each owner of an automobile in Washington, who must file his income tax return with the Federal Government not later than March 15. All automobile owners may deduct from gross income the amount they aid for license fees, which in ict is $1 for plates, and which land is 32 cents per horse- power. and in Virginia is based on 70 cents per hundredwelght gross tonnage. They may also deduct. under the heading of “taxes” the tax on gasoline, which is 2 cents a gallon in the Dis- trict of Columbia, 2 cents in Maryland and 4'; cents in Virginia. The aver- age gasoline tax is on 460 gallons per year. Under a decision just announced by the United States Board of Tax Ap- peals, a motorist may also deduct for damage done his motor car in an, acel- dent, even though sustained when the | automobile was used by a member of his family for pleasure, provided the loss is not compensated for by insur- !ance or otherwise. Despite the fact that the motorist indirectly pays an excis> tax in the pur- chase of his new car, he cannot, how- ever, deduct in his tax return this 3 per cent which he has paid. The Gov- ernment’s theory is that the tax is paid by the manufacturer and not by the purchaser of the car. The same was true as to the Federal excise tax on aceessorics, although the excise tax on this item has been repealed by Con- RrCsSS. The cost of gasoline, ordinary repairs and upkeep of an aniomobile. includ- ing garage rent and chauffeur’s sal- ary, is, if used wholly for business pur- poses. deductible as an expense to the business. The cost of substantial or permanent improvements to the car. such as a new top or body. or painting. is not regarded as repairs and is not deductible A physiclan, lawyer or other pro- fessional man is entitled to a similar deduction if the car 1s used primari | for professional purposes. If thrg”ito- { mobile is used partly for business or | professional purposes and partly for | the pleasure or convenicnee of the tax- | payer or his family. such cost may be apportioned according to the extent of | the use for purposes of business nnd pleasure or convenience, and only the | proportion of such cost justly attrib- utable to business or professional pur- poses, 1s deductible | A salesman who maintains his own | car in order to perform his dutles to his employer and earn his salary, may deduct 2s a “business cxpense” the | actual expenses satisfactorily shown to ! have been incurred in the operation of | the automobile for business purpose: ' plus a proper allowance to cover di | preciation. | If a business or professional man, | | who uses his car for business or pro- | fessional purposes, also uses it to drive | from his home to his office, this is | not. considered a business use, but | { rathor a matter of convenience, and | in_apportioning the use of the car as | | between business and pleasure uses, he should not m any deduction for | | operating costs incident to such use. | Can a taxpayer deduct as a necessary expense of the business, fines paid by him for operating his automobile teither by himszIf or employe) in vio- lation of the traffic or motor vchicle laws? The Internal Revenue Department has answered that emounts paid for violation of laws are not “ordinary or necessary expenses” incurred in the cours: of a business, and, therefore, do not constitute allowable deductions for | income tax purposes. Likewise, a fine paid for violation while the car is being driven for pleasure purposes is not a deductible_item If one borrows money for the pur- pose of purchasing an automobile, the ! interest paid on such oblization is prop- erly deduciible from gross income in determining net income. whether the car is to be used for business or pro- fessional purposes. or for pleasure M llfllllfl l l l i UNLIMITED SPEED HELD SOLUTION IN MICHIGAN W. H. Patterson Discusses New Law Which Is Designed to Make for Safety. “There must be something in the ‘no speed limit’ idea when a State like Michigan decides that the only way to deal with the traffic problem and yet maintain safety is to temove the maximum speed limit.” W. H. Patter- son. prominent motor execitive, do- clared vesterday. ‘No speed Hmit!" sugzrsts a lot of reckless manfacs burning up the high- way. bhut that is not the correct in- terpretation of the phrase. There is a very definite limit to speed in case. but the Hmit varies with dr conditions. ‘A car shall not be driven at a speed more nor less than is rea- sonable and proper, and a driver must always drive a car in such & manner that he can bring it to a stop in the assured clear distance ahead,’ so read: the Michigan law, “On clear straightaways a driver can use his own judgment as to speed. pro- vided he keeps his car under control In traffic the car just ahead limits the ‘assured clear distance’ and the speed of the car must be regulated to permit stopping within that distance.” Mi. Patterson went on ta speak about the significant phrase, “more nor les: *han is reasonable.” “The bane of the motorict on great throi the slow-poke who delays reasonably. is hereby requiz:d w wiove a proper spea’ e take to the side he said. There also are several measures included in the laz inz and turning. DISTRICT MOTOR CO., INC. New Car Display Used Car Department Service Department 932 14th St. N.W ML !ll\l Models ,styled in the ll|\1 I 930 14th St. NW. Rear111018thSt.N.W. | ORI !IH' anywhere, with the ex- | 4 a S | night by the sudden remembrance of an T b o el Sk osiand. | unprotected car. braved pneumonia to fore the construction of a highway into | Toake §,d%80h 07 the garazs A Oetems | K d. This Iink is | 20C alcohol into the cooling system to be repaired shortly by M | tank. provided he was lucky enough to A have it handy. Ths scadway is o 1 Since radiator glveerin does not evap- oo o By tructed of marl orate it can be placed in the cooling s o e e and rolied to 8 |system in September or October with- .6?2” - e smoothness. ' The road is| cut fear of losses through boiling out. | 10 fect above the highest fiow of tide. | For this reason it is advisable. when newest and finest mode -to meet every possible need —o—— i< anti-freeze is used, 10 make the o . i = percentage of radiator glycerin higu Pen-American Road Urged. enough to protect against the coldest The construction of an international , temperature expected during the Win- | V. king the United States with | ter. This can readily be determined + : Alluring Color Combinations with the new NAsSH deep-luster finish-to meet every possible taste 1. Oddie of Nevada The *or glycerin is sold the highway w ter highw 12 be eonducive of gn ¢eclared in introducing the b WASHINGTON BOULEVARD ROUTE IS FAVORED BY PLANNING FEDERATION y Creek ar Valley Creck. across C eiong the wonded ridge ey Porge It then Bchu at or near | follow tne Per == L8] | | Y Bearing Performance tolend NASH greater luxury to your motoring 8 mile or two s> would foliow 8 in our door . . . see this remark- able machine truing brake drums It removes all scores and grooves 1o save linings and tires. It gives each drum a perfect surface to €t0p uneven wear and tear, LISTEN to reason . . . No brakes should be relined without truing the drums. That's why we apriste this machine for your safcty and convenience. Nash-Rinker Motor Co. 1419 Irving Strect N.W. Birvon Nash Mctor Co. rownely » | (Keashy-Mattison apd Ruseo Products) Fetts avenue BT aveie Open 7 AM. to 7:30 P.M. now sutnonan by et sembly v | . . riact, " ; 4 Distributor ison ) Wiihgy Auto Brake Service Co . Borinare i Retail Salesroom, 1709 L Street Lok 4oB K StLNLW. : CALMErclal ety tation rvice slong Hawkins-Nash Motor Company R, ol s es | O tors of Flat Rates | . AL Iy ol S 1569:11 14th Street N.W. !’l' wr wrry hy..f‘l.’ 1’,‘0"’4"’! ":IJ'PVI; ) y‘;,'.,,u,’. ‘_: ;:.,‘.m,,., FRANK P. LEACH, Prop. 131 B St. S.E., Washington, D. C, Clarendon, Virginia | & Turther would form u grest musghisl way fo1 : Associate Dealers UL Hikrbor trom Wilmington v 1renton Phone Franklin 8208 ¥ £ Can | Specialized Brake Service | Hall-Kerr Motor Co. Glassoro, Cross Keye | 5 Uk nver et Briogers,