Evening Star Newspaper, June 2, 1929, Page 62

¢ THE SUNDAY STAR, WASHINGTON, D. ¢, JUNE 2, 1929—PART GAS TAXNOT PAID BY AUTC OWNERS Bureau of Internal Revenue Rules Against Deductions | Where Distributor Pays. The belief, harbored by the average motorist, that he pays a gasoline tax | has been rudely shattered by a ruling | just made by the U. S. Bureau of In- ternal Revenue and reported by the Jegal department of the American Mo- | torists’ Association. | The ruling of the bureau in passing on the Connecticut gasoline tax law, | 15 to the general effect that the gasoline | tax is paid, not by the motorist, but by | WHERE TO MOTOR AND DINE GASSMAN DINING ROOM PEN MAR. PA. H =i OTEl, BRADD: the distributor who sells him the gaso- line, The ruling is of national applica- tion, affecting largely motorsts in all other States where the gasoline tax law is of the same phraseology. Motorists of the State of Connecticut last year consumed an average of 559 gallons of gasoline, paying a gasoline tax there of approximately $11.20, ac- cording to figures of the association. The question submitted to the Bureau of Internal Revenue was whether a mo- torist could deduct this amount of tax, already paid, when making his annual Federal income tax return. Tax Against Distributor. The bureau’s ruling to the effect that he cannot, is based primarily on the fact that the law imposing the tax provides that each gasoline distributor shall pay a tax of two cents per gallon on all gasoline sold for automobile use. The bureau holds that the distributor and not the purchaser paid the tax. The provision of the Connecticut law, plac- | the tax on the | ing the burden of payin distributor, is practically the same as that in many States and the ruling therefore is one that affects many mo- torists. The bureau's ruling means that in BARBARA FRITCHIE TEA ROOM WAYSIDE INN PREDERICK RADDOCK HEIGHT HILL TOP HOUSE] HARPERS FERRY § RED FOX TAVERN, EB O FRONT ROYAL HUNTLEY PARK CHARLOTTESVILLE DGEVILLE PETER PAN INN URBANA. Q HOTEL SNYDER CEDAR _GROVE HENDERSONY CORNERS WOODW ARD'S DIXIE TAVERN ROCKVILLE GREEN WAY _DOWNS TAVERN® YE OLD WELL TEA HOUSE FALLS GHUR( PRINCESS ANNE HOTED. (SCONTINENTAL TEA SHOPPE PREDERICKSBURG many States the motorist cannot de- duct this tax, it being deductible only in | States where the language of the law imposes the tax directiy on the gasoline purchaser,” it is pointed out by Thomas J. Keefe, general manager of the Amer- i ican Motorists’ Association. “The theory of the bureau, that the distrib. | utor pays the tax, is one that the mo- 1mrm, while not ob ecting to the tax, will accept, to say least, with some doubt. Famous Elephant Dead. Delhi, India, is mourning the death of | “Moti,” the famous elephant who al- | ways led the imperial processions. It was “Moti” who was carrying Lord and Lady Hardinge at the viceroy's state entry into Delhi on December 23, 1912, when a bomb was thrown. The huge beast received severe injuries, but re- mained as steady as a rock. largely due to his courage and steadi- | ness that the lives of the viceroy and | Lady Hardinge were saved. The mahout, | or driver, of “Moti" was decorated for the bravery of himself and his beast. BALTIMORE, ANN2POLS CARVEL HALL KOPEL;POINTSHOTEL. This map shows that in any direction out of Washington on the State highways there are places where excellent meals are served. Make the dinner a feature of your outing. For detail information concerning the places listed on this map, read the following advertisements: PRINCESS ANNE HOTEL Fredericksburg, Vi Princes Drive to Historic Fredericksbu or real Vircinia Ram Din n the Washington- ke hote onal Fireproof addition just com el ompleted. lk-fed Chickens, Fresh Eies, and Veretables from Anne Hotel Farm b and enjoy our delicious milk-fed Chicken ners. ichmond Highway. A Exceptional features for commercial and t delightful, exclu ourl; ur i1y, . ‘A ABBEY, President WARREN GREEN HOTEL WARRENTON, VIRGINIA Forty Miles from Washington Over the Lee Highway Through the Bull Run Battlefield FRED G. BERGER, rietor Sunday Chicken Dinner..........$1.00 1:00 P.M.—4:00 P.M. Sunday Supper. 6:00 2 = PENN HOTEL On Richmond Highway 2 Miles South of Alexandria at Sensible Prices A la Carte and ‘Table d’Hote Service A fine place to dine on your way home Sunday, and a short run in the evening of a week ay. WAYSIDE INN | E. Patrick St., Frederick, Md. - All Rooms With Bath 50 to $3.50 Double—S1.50 to 82.00 Singl DINNE Served” From g 12 to 8:30 75c to $150 RED FOX TAVERN || Middleburg, Virginia FAMOUS FOR 1TS GOOD FOOD AND OUTHERN ATMOSPHERE Roon and without private bath Catering to all kinds of parties, luncheons and dinners Movies in the new RED FOX THEATER on Monday, Wednesday and Saturday The ball is also available for dancing or gatherings to responsibie parties A Unique Selection of Gifts in the Tavern For Reservations Phone Middleburg 39 or 41 e O Well Tra House At Greenway Downs—!; mile beyond Falls Church, on Lee Highway Long Island Duck. . ..$1.50 Chicken Short Cake..$1.25 Virginia Ham........$1.25 Woodward’s Dixie Tavern Famous for Its C’al{;k'::lrll Country Ham | $1.00 and $1.50 Opoosite Court House Rockville, Md. ROOMS PETER PAN INN At Urbans, Md., 7 mi._south ef Frederick, 33 mi.'from Washinston. Road to Peter Pan Inn open to automobiles Tegardless of detour sign at Henderson Country Ham, Steak and Chicken B etk 25 Week-day_Luncheons, 75c e O Toll House Dine at the little gray inn by the side of the road Deliclous Food-—Home Cooked Reasonable Rates Tea, inner Bupper pecial Parties E! Colesville Pike (Route 27), turn right just th_of Silver 'Spring d_the Week CARVEL HALL At Colonial Annapolis, Md. Directly opposite the Naval Academy Special SHAnduy Dinner, $1.50 le_parking space. Continental Tea Shoppe Masonic Buildine—on Hishway ‘Washington's Mother Lodse Fredericksburs, Va. Chicken and Virginia Ham Dinners, $1.00. The Tarry Tavern vl Fsuadi M Veerion On the Richmond to Washington Highway Famous for its Fried Chicken and Waffle Dinners Mrs. M. E. Brown. Hostess. _Phone Lorton 3-H Greenway Downs Tavern | On the Lee Highway 4 MILE BEYOND FALLS CHURCH: ‘URN LEFT AT SIGN TO TOP_OF HILL Luncheon Tea Special Dinners LONG ISLAND DUCKLING AND CHICKEN MG KOPEL POINT HOTEL In Southern Maryland All State Road Special Weekly Rates Take Leonardtown Road—Turn Right at Morganza, Direct to Hotel. HARRY G. KOPEL, Prop. St. Marys County, Maryland Telephone: Leonardtown 25-F-3 HOTEL Hotel Snyder Cedar Grove, Md. On Old Frederick Pike d turn at nd izing i Snyder Chicken and Country Ham Dinners. Phone Damascus 17-F-5 TEGassflglLy_iflng Room PEN MAR, PA. d_roads, ‘beautiful mountain scenery delicious meal awaits you. Rooms. A. A. Haines, Mgr. LOG INN On Chesapeake Famous for Sea Food MOTOR ROUTE, Defense Highway via Annapolis over Severn 'River Bridge. Only 1 hour and 20 m) from Washington. Gooy and a Go South via Fredericksburg Return via Shenandoah_Valley A Matchless Drive Thru the Blue Ridge Country Buntly Hark Formerly University Inn At Charlottesville, Va., 133 Miles rom Washington Tourist Dinners a_Svecialty, $1.50 House Guests THE HILL TOP HOUSE Among the Mountains Harpers Ferry, W. Va. Most picturesque view in Shenandoah Valley A beautiful drive and an ideal place to dine at the end of your trip. Barbara Fritchie Tea Room One of Frederick's Largest and Best 8 WEST P. ST, i LA ed Food at Reasonable Prices. Bpecial Catering to Bridge Diners and Tea Parties. Third Floor From the Sauare, Upstalrs, vs. Edith G. Siedling, Proprietress Hotel Braddock Braddock Hts., Md. 47 miles from Washington to Hotel Maryland Fried Chicken ‘Dinner, 12 to 8 P.M,, $1.50 Visit the place where you will spend your vacation. M. J. CROGHAN, MGR. PATUXENT BEACH HOTEL California, Md. (St. Mary's Co.) Follow Route 5 'through Walfdorf and Leonardtown to Great Mills. icken_Dinners, '§1.00 Telephone Great Miils 15-F-15 Mrs. A. C. Rykerd M. .I}S?X wnu;n Olne arm 2 Miles North o Wasbington out Ga. v uncfieon Tea BS¢-$200 50 Open Every Day In The Year Ashton133 Olney Md. MANY NEW TRAILS FOR TOURIST PUT IN TOP SHAPE FOR TRAVEL | ;Hundreds of Miles of Concrete Roadway | Completed During Past Year on Atlantic Seaboard Routes. Hundreds of miles of new concrete {are feeling their first real touch of | cently been opened for traffic, however, whirling wheels this Spring. Roads completed during the past year now make an almost unbroken trail of first-class highway from Maine to Florida, as well as providing numerous v " [short cuts from city traffic and new |great time-saver for those traveling s Y qto panic. and re- | foutc: into the national arteries leading | {rom Portsmouth and Newport News. — | West. T ree Developments Cited. The Standard Touring Service, of 26 Broadway, New York City, representa- tives of which have made a personal survey of driving conditions along the whole Atlantic Coast, gives the follow- ing outline of recently completed roads in the Middle Atlantic States, together with some of the principal routes into the North and South. Three outstanding developments are of particular interest to motorists in this section of the country. U. S. 50 Is Completed. ‘The first, of course, is the completion of the Northwestern Turnpike (U. S. 50) along practically its whole length | as far as Parkersburg, thus adding a fourth route over the Alleghenies. The Lincoln Highway, the Willlam Penn Highway through Easton, Harrisburg and Pittsburgh, and the National Old Trail through Baltimore, Cumberland, Wheeling and Columbus have long been popular. Now the North ern Turn- pike adds a fourth. The road, which has been under construction for years, runs from Alexandria, just south of Washington, through Winchester, Clarksburg and Parkersburg to Cincin- natl. As far as Parkersburg most of the few remaining detours from the main highway are all good wads. ‘The second important development in the Middle Atlantic States is the | practical completion of U. S. 311, from Roanoke, Va., to Winston-Salem, N. C., which enables motorists to come down through the beautiful Shenandoah Val- ley almost entirely over a perfect road surface. A third is the opening of the Bluefield to Wytheville (Va.) link on U. S. 21, thus shortening the route from Ohio, West Virginia and Kentucky down_through the Carclinas, Georgia and Florida. Three Bridges Speed Route. U. S. 60, running between Lexington and Covington (Va.), has been under construction for & number of years, | with a bad detour. The road has re- |and 1s now an important East-West | artery. | The completion of three bridges across the James River, Nansemond | River and Chuckatuck Creek is another | Through New Jersey, New York and | New England an attractive network of | State and national highways spreads out before the Northward-bound vaca- tionist. Perhaps the best feature this year is the opportunity for avolding heavy city trafic on through trips | where before long delays wasted time | |and tested tempers. | Dodging Newark Traffic. | 1n New dersey, for exampls, two re- cently opened sections of the projected ute which is to parallel the Lincoln | Highway through the State, and which will eventually connect downtown New York with Trenton and Philadelphia, | cut several towns off the route of the North-bound motorist. The first section, which allows the | tourist to avoid Newark traffic, begins in Elizabeth. A right turn off the Lin- | coln Highway (Freylinghuysen avenue) into North avenue leads on past the | Newark Airport and back into the Lin- | coln Highway just west of the Passaic | River. | | Another section, completed last Fall, | | enables cars heading toward New York | | via the Holland Tunnel to avoid much of the Jersey City traffic by leaving the | Lincoln Highway just east of the Hack- ensack River Bridge, going around the | west of West Side Park and under the Hudson boulevard, “ Half Hour Clipped Off. Between Trenton and New Brunswick 11 half hour has been clipped from | vel through the improvement of Brunswick pike, the longest straight highway in the State, which skirts both Princeton and New Brunswick. By the | |end of this Summer there will be a clear stretch from Trenton right| through to Elizabeth, with the excep- tion of a detour through Albany avenue in New Brunswick. With the comple- tion of the Raritan River Bridge in 1930, this last delay will be eliminated and the tourist will have a non-stop route all the way. | Goling farther North, the Albany Post | | MOTORISTS’ DIGEST | 1 BY CLAYTON GRAFF. The American Automobile Associa- | tion estimates that a revenue of at| least $400,000,000 will be exacted from motorists in the year 1929 in gasoline taxes alone. In 1919 three States— Colorado, North Dakota and Oregon— | adopted a nominal gasoline tax of 1 cent per gallon to raise funds for high- way improvements, and the motorists willingly submitted to such a plan as| fair and placing the burden where it | belonged. Nuw every State in the Union | and the District of Columbia has adopted this method of raising money, with increases occurring with alt gether tco much regularity. Many are now collecting 5 cents and one 6 cents per gallon. In only four States and the District of Columbia has the tax ! remained stationary for any length of | time. Many of the States have bills now pending in their Legislatures ask- ing further increases, some of which | will be applied for purposes other than | to do with motoring. Florida, for in- stance, proposes to saddle on the auto- mobile owners through this medium an indebtedness that was incurred by prop- erty owners at a time when highways were alding them to reap millions from increased land values. In several States funds so raised are being diverted for the support of schools. Senator Broolb' road probably will carry the burden of | traffic between New York City and the State capital. The construction projects | Which have caused so much delay and inconvenience during the past two years have practically been completed,” and | except for a few short sections, chiefly in the towns, the motorist using this route now finds a wide concrete boule- | vard at his service for nearly the entire distance. It is advisable to avold the Mohawk Trail and the west bank of the Hudson. Florida Route Linked Up. ‘The completion of U. S. 17 from Florence, S. C., through Kingston to Charleston and thence on to Walter- boro and Savannah, at least along the most important stretches, closes one of the last links on the Maine-to- Florida route. There are now less than 50 miles of other than hard surface roads along the whole distance, and these are scheduled for hard surfacing in the near future. Other sections of U. S. 17 (Atlantic Coastal Highway) which have recently been improved are the roads between Edenton and Windsor, N. C., and be- tween Chadbourn and the South Caro- lina State line. Work now is under way on two sec- tions of U. S. 1, between McBee and Camden and between Batesburg and Aiken (S. C.), which, when completed, will open up a second all-hard-surface route to Florida. e e e et e~ 1 hart of Iowa recently proposed a:seems the best solution. With such rapid 2,000,000,000-dollar issue of Treasury notes to aid in carrying on the Fed- eral program of interstate highways, all of which is to be redeemed by automo- bile owners by way of a Federal license to operate their cars or a newly de- vised system of tolls. After the notes are paid off, fees will be reduced to provide for the upkeep of the highway: When we consider that the total value | of new cars produced last year reached the sum of $3,162798,880, it is readily seen the present tax on gasoline alone is about 131, per cent of the amount | invested in new automobiles. This is entirely separate from the $322,630,025 gathered from license fees. The A. A A., reprgsenting all of the motoring inter- | esca, gels that motorists have long been willing to pay a gas tax for road-build- ing purposes, but will no longer sit supinely by and watch this burden be- come more than a just share. It cer- tainly seems that the time is ripe to send up & protest In an endeavor to call a] Those seeking to be relieved of the terrors of parking troubles mignt try the island of Bermuda for a while. Fre. quent introduction of bills to permit motor transportation on the island have always been promptly voted down by the Provincial Assembly. Most of the natives have never seen a motor car, | except in pictures. Old Dobbin and Shanks Mare still reign supreme. The automobile is slowly but surely being crowded off the front pages these days by the aeroplane. Newspapers, au- tomobile journals and magazines gen- erally are devoting more and more space to aviation. The handwriting on the wall is becoming more and more pronounced. Many large corporations have been formed to promote the air- way method transportation. Most of the big automobile factories have become vitally and financially interested, some to a very large extent. The Department of Commerce recently approved plans for 42 additional air’ ports, making a total of over 1,000 municipally control- led landing flelds, either finished, in the process of making, or about to -be made. Commercial as well as pleasure planes are being offered on the mar- ket. The Ford Motor Co. recently an- nounced a price reduction of about 15 per cent on their tri-motored plane, with promise of further reduction as rapidly as increased production will permit. It is predicted that the end of 1930 will see about 30,000 aeroplanes wending their way through the air. The selling of these planes presents somewhat the same problem as the “horseless carriage” of yesteryear. The many flying aces, however, are gradually dispelling this prejudice and fear of the plane, as being unsafe. Some day we may be con- fronted with statistics that prove we are just as safe in the air as when both feet are planted on terra firma. Our problem of parking may soon change to a problem of finding a proper land- ing place. Humans seem to want speed and more speed and the aeroplane strides to place air travel inta Dygmt- nence, it causes one to wonder i the automobile will some day find a resting place with the stage coach. One of the largesi automobile fac- tories that hac trouble finding trained, competent men for their important as- signments decided several years ago to inaugurate an automobile school of technology. It started with an enroll- ment of 20 students and met with in- stant success. Today it has broadened out to cover every phase of the busi- ness, with an enrollment of over 6,500. Some of the courses extend over a pericd of four years. A large mail order house, with head- quarters in Chicago, has consistently added about everything possible to its line of autpmobile accessories. {Now comes the report that it has completed arrangements with a promi- | net automobile factory to produce a small, popular-priced car ta be distrib- uted through mail order channels. The United States Bureau of Publi Roads recently released figures on motor | car registrations in the United State |for 1928. With a total of 24,493.124 vehicles and an estimated population of 120,000,000 people, there was approx mately one automobile for every five | persons last year. The rate of Zncreaso | in registration over 1927 amounted to |about 6 per cent. New York State i California, Ohio, Pennsylvania, Tilinois, Michigan ‘and Texas follow in the order named. The 1929 registra- | tions are running away shead of 1928, so that a much greater gain seems sure. Manufacturers are deeply interested in the recent development of radio sets | for use in moving automobiles, busse motor boats and the like. The tubes are mounted in cushioned devices that | reduce road shock to a point where they function perfectly, even over rough |1cads, and claim is made that the: are just as satisfactory and will last | just ‘as long as the household models. | The only exposed part |ing dials and controls, neatly arranged on board. The auto battery will furnish| | power to the filaments,” but separate| | batteries will be necessary for the B and C supply. Perfect shielding has| | been provided to eliminate interference| from the ignition system. It is pre- dicted that many if not all of the new cars will be radio equipped within the next few yea: | A study of present conditions finds | the supply and demand on new cars in a very satisfactory condition, with little thought of price revision. The frequent reports of the retall dealers as to prospects, provides the factories with valuable information necessary to control and arrange production sched- ules, so that overproduction, as in former years, seems improbable. " Famous Western Road Records Won by FRANKLIN FRANKLIN'S WESTERN ROAD RECORDS Salt Lake City to Los Angeles o o e = e = s == San Francisco to Los Angeles wees Los Angeles to Phoenix and return @u-.nuun—ub On Mountain, Desert and Open Road Air-Cooling Conquers with Flying Colors Record after record—more than a dozen— has fallen before the sensational air-cooled performance of the Franklin. Coast-to-coast— New York to Miami—New York to Chicago— Dallas to El1 Paso— Mt. Washington — Look- out Mountain — Mt. Mitchell — and now four famous western records have been shattered— each a dramatic testimony of Franklin’s per- formance-superiority. In one year America’s major road records have been captured by Franklin. And they still stand against the entire field of motor cars. THE ONE-THIRTY $2180 v e v THE ONE-THIRTY. senger sedans. v e -FIVE $2485 There are many potent reasons why Franklin wins records. When you drive the car you will recognize them. Reserve power at 60 miles an hour—ability to maintain high speed indefi- nitely—flashing acceleration even in the higher ranges of speed—easy, confident control—rid- ing comfort that keeps you fresh on an all-day trip— Franklin is the roomiest of all 5-pas- Takea ride—sampleFranklin’s uniqueair-cooled performance in traffic and on open road. Experi- encethat airplane feel—it is absolutely different. THE ONE-THIRTY-SEVEN $2775= SEDAN PRICES F. O. B. FACTORY FRANIKLIN FRANKLIN MOTOR CAR CO. HARRY W. BURR SALESROOM—1517 CONN. AVE. N SERVICE—1909 M ST. N.W.