davidaulloa/AmericanStories huggingface dataset:
Imperial Valley press., 1924-07-02
Railway Cos. to
Cut Down Service
to Curtail Power

LOS ANGELES, July 2.-Pacific
Electric Railway Company has been
authorized by the railroad commits
sion to reduce its passenger train
and street car service on its various
lines, and to re-adjust and curtail
it's train operating schedules with
the view to affecting II reduction of
% per cent IN power consumption.
Los Angeles Railway Corporation
has been authorized by the commits
sion, also as a further step in power
saving, to reduce its street car SER
vice on its various lines operating
outside the city of Los Angeles to
a point permitting a substantial say
ing in power consumption.
Imperial Valley press., 1924-07-02

T..
SAN DIEGO, July .. "t
idents of Illinois now r5s
valley are invited to Il I..t
Diego, Saturday, July II
fair is being arranged.
nois society and will -
the pepper grove at "
beginning at II o 'eloeNN
noon and continuing II
AS the Illinois society
tion composed of forme
the Sucker state is
ledged leader of the F.
state societies, the pisf
to be a real one and -.
from all over Souther ="
All the guests are g
n basket lunch with :
table service. Comm
prepared to serve htdsa;
ice cream during the
The afternoon is to bea
program of music and $
with games-a and contests
athletieally inclined.
Those attending the
asked to come prepared to
weekend in San Diego
Il visit to the beaches or
mountain resorts in the I
try on Sunday.
Imperial Valley press., 1924-07-02
RELIEF WAS PERMANENT, |,
SAYS FRISCO ENC(

that j simply had 10
and walk the floor,
added to my misery
ly lost weight.
'fMy first bottle -
q decided improvem
petite and general
continued the treatn
good work of bringil
normal health was y
In my opinion Tanlac
egual.
Tanlac is for SAID
druggists. Accept
Over 40 million botti
Tanlae Vegetable ri
stipation, made and r
by the manufacturers
Imperial Valley press., 1924-07-02
VEGETABLE SALAD

Soak . tablespoons gelatine in
4 cup cold water and dissolve in
Il cup hot water. Add l teaspoon
salt, few grains paprika and a
few drops onion juice. Add u cup
mild vinegar, ] cup canned peas
and l cup cooked diced carrots. Turn
into individual moulds and set in
ice box to become firm. Serve On
crisp lettuce leaves with mayomaise
dressing.
Imperial Valley press., 1924-07-02
SUGGESTIONS THAT
ARE USEFUL FOR
ALL HOME MAKERS
Summer Blankets

Thin cotton blankets are a ioy
for summer weather. They laum-
der easily and are just heavy
enough to take the chill away
from brisk summers night.
Imperial Valley press., 1924-07-02
Mrs.. Nelson EnteYtainS
lUith Chicken Dinner
(gy Press Staff Correspondent

IMPERIAL, July 2.-Mrs. j. f.
Nelson delightfully."- entertained q
number of her friends TO pot
luck chicken dinner on the lawn in
front of her home last evening.
Those present were Mr. and Mrs. W..
ID. Gott and family, Mr. and Mrs.
George Harris and family, Mr.. and
Mrs. Homer Harris, Felix Stewart,
r. l.. Abbott and Mr.. and Mrs. J.
+. Nelson.
Imperial Valley press., 1924-07-02

People who live in autos should
not throw glass.
Imperial Valley press., 1924-07-02
The WeaAe:

BY United Press Leased
FOR LOS ANGELES 4
CINITY-Fair and warm
and Thursday.
Imperial Valley press., 1924-07-02

Kings County apricots ripened
one week earlier than usual.
Imperial Valley press., 1924-07-02

FOR SOUTHERN CALI
Fair tonight and Thurs
change in temperature.
Imperial Valley press., 1924-07-02
ILLINOIS FOltf
ARE ALL INstf
TO S. ID. OF

6atf
hts.
rat
1T
Evening star., 1924-05-10
FOR SALE-AUTOMOBILES.
00 y 4V-
Continued,
GOOD USED
CAR VALUES

These cars are all in good con-
dition. Can be bought on practi-
cally your own terms. Your car
as part payment.
Open Evenings and Sundays.
JUSTICE MOTOR CO.,
1915 18th Street.
Evening star., 1924-05-10

CAR SALE.
The following cars are the
property of a local finance COM
panv and must be sold:
1872 Durant touring. good tires and
paint:
1 light six Studehaker sedan disc wheels
lot of extras, same new.
1 late model Buick touring. 7-passenger.
l 1923 Ford touring. AL condition; lot of
extras.
late Ford coupes good tires, lot OF extras.
4
Evening star., 1924-05-10
USED CAR
OPPORTUNITIES.

USED CAR
OPPORTUNITIES.
Our stock of used cars traded in
on Paige and Jewetts have
been reconditioned.
Our WARRANTY is your
guarantee of
SATISFACTION.
Look over our stock before
purchasing elsewhere.
We have a few cars priced
from $1OO to $500 that are in
good condition.
Hudson speedster; low price
for quick sale.
Dodge 1919; cheap, and motor
o. K.
Peerless club roadster, 1921 !;
car is in fine condition and can
be bought at a low figure.
Buick touring sedan, 1922; has
two tops; car in good order and
we'll worth price asked.
McFarlan 7-pass. touring; !;
wonderful condition; if interest
ed in speed see this car.
Studebaker special touring,
1921; overhauled and in nice
condition; low price on same.
Jewett 1922 touring; new
paint and overhauled; a snappy
touring for quick buyer.
Paige coupe, 1920; newly
overhauled and quiet.
Durant sedan, 1922; a good
closed car for reasonable price.
Liberal Terms.
Observation-Disclosures
MOTORS, INC,
1923 Church St. NV.
10th and U SITS. NV.
Pot. 772. Pot. 773.
Buick Sedan, 1922.
A No. 1 condition: new tires; mileage very
dow; will demonstrate. Telephone COL $685.
Evening star., 1924-05-10
PACKARD
USED CAR DEPT.

Has good used Packards, various
models; also a few other makes !;
no dissatisfied customers prices
unusually low, cars unusually
good; convenient terms; several
excellent bargains on hand now.
See them today, Will accept
your car in trade.
1907 KALORAMA RID. NV.
Evening star., 1924-05-10
TRY
Luttrell
CHEVROLET
Sales Co.
STUDEBAKER'S
SPRING
Selection of Exchanged Cars.
BRING YOUR DEPOSIT"

Ford touring .......... 500
Studebaker touring ...... 100
Ford touring ........... 100
Overland touring ('22)... 200
Chevrolet sedan FB. 80. $50
Studebaker light E tour... 600
Lexington touring ...... 800
Studebaker special tour... $50
Dodge touring .......... $50
Studebaker special E tour. $50
Buick touring .......... $50
Studebaker big f sedan. ], 800
Lexington sedan ...... 900
Studebaker light E tour... $50
Buick sedan ........... $50
Studebaker light E TOUR. zoo
Chevrolet coupe ......... 500
Studebaker special e tour. 800
We arrange terms to meet
your approval.
Open Evenings and Sundays.
Evening star., 1924-05-10
SUBURBAN BOARD.

BY LADY. employed. comfortable room and
good board: Maryland: attractive surround
ings ard auto service TO and from Office essen
tal Address Box 31o-H, Star ofice Phone
after Col Sab
Evening star., 1924-05-10
FOR SALE-AUTOMOBILES.
Continued
SAVE
YOUR MONEY.
BUY HERE.

1922 Ford touring. .s2i5
1921 Ford touring. ........ Us
FOrd taxi lUU
1922 Ford tourings (2), new
bodies 800
1921 Ford coupe. .....-...2 $50
1921 Ford sedans (2). 49,. 275
1921 Open and closed deliveries.
Ford Four-Door sedan.
And Others.
Any of above cars can be pur-
chased as low as $5-per-week
payments.
r. L. TAYLOR MOTOR CO.,
1910 18th St. NV.
North $500.
Evening star., 1924-05-10
FOR SALE-AUTOM0BILES.
DEPENDABLE
USED CARS

Every car on our floor repre-
sents a good, honest value at the
price quoted. Come in and look
them over. You will find a car
to suit your pocketbook.
Evening star., 1924-05-10

Heights. d. C.. (Chain Bridge stopl. Two
furnished rooms, adjoining bat tn. housekeeping:
Evening star., 1924-05-10

Time Payment.
Open Evenings and Sundays.
H. B. LEARY, Jr.,
DISTRIBUTORS MAXWELL. CHRYSLER
y AND CHALMERS AUTOMOBILES.
1921 14th St. NV. North 1926.
Evening star., 1924-05-10

5a20 JEWETT ST. (Chain Bridge Ilnel-one
car fare; attractive, new southern eynos,yre.
Ink: privileges; s25 mo-: employed Young
couple or young ladies. CIeye 3E3S
Evening star., 1924-05-10
SPECIALS.

Io-4 IfllI 81. ~. w. Noi III TL1o.
SPECIALS.
REQ Sedan.
5snasscnger: just repainted a beautiful blue;
motor has been thoroughly gone over. valves
ground. etc; all good tires; so7o.
q 1923 Nash Sport.
6-cylinder. in absolutely perfect mechanical
condition; paint and upholstery like new; 6
Gisc wheels and cord tires: double-bar bump
ers front and rear. trunk. motometer. spot
light and many other extras; d genuine bar
gain at $1,000.
Liberty Sport.
4-passerger touring: individual steps. wind
shield wings bumpers and other extras: just
refinished with nickeled head lamps and radia-
tor; 5000.
We advertised three specials
for Sunday and they were all
sold, showing that they were as
represented and genuine bar
gains. These cars should be
sold to the first used car pros
poets. Satisfactory terms and
your car as part payment.
JUSTICE MOTOR CO.,
1915 18th St. NV. Frank. 5174.
GOOD USED CARS.
l 1923 Maxwell touring.
1921 Dodge touring.
l 1922 Five-pass. Buick.
! 1921 Hupmobile.
l 1922 Jewett.
| 1922 Haynes.
l Seven-pass. Lexington sedan.
These cars in frst-class condi-
ton; exceptionally low prices
and reasonable terms.
GIBSON MOTOR CO.,
2114 14th Street NV.
Potomac 1902. Ia
Evening star., 1924-05-10
oo MAXWELL
USED CAR DEPARTMENT
Time Payment.

ALL PRICES REDUCED FROM s25 TO $50
ON ALL CARS.
Evening star., 1924-05-10

THE 1ROQUOIS, 1910 NJ APT. 4O6-COM-
pietely furnished Broom apa rtment; southern
exposure; twin mahogany beds. See elevator
Evening star., 1924-05-10

CHERRYDALE. yA.-UNFCRSTsHED FoITP
rooms and private bath; ami; adults In
spection by appointment. Phone Clarendon
1fl-J-Z IL
Evening star., 1924-05-10
WANTED-AUTOMoBILES.

" hN 1ED-nU y 1OMObILIlO.
1924 SPORT TOURING-Ciood condition and
price right; dealers. Address Box 1877 h.
Star office. l2s
AUTOMOBILES bought for cash: quick; con-
venient. Morgan. 1026 Conn ave.
DODGE OR WIILYS-KNIGHT, late model;
must be reasonable. Address Box 5o-K. Star
ONCE. IOs
] SELL AUTOMOBILES by auction every Sat.
satisfactory method. Nc sale. charge Cars
listed In time advertised free. "Wesrhlsr,"
go Pa ave. NV. Main 1882 and NJ. $3.50.
Evening star., 1924-05-10
WANTED-RooMs AND ROARn
RENT ROOMs-suBURBAN

YOUNG MAN wishes room and boa rd with
private family. Address Box olSK Star
office 49, ~
Evening star., 1924-05-10

YOUNG GIRL TO SHARE BEAUTIFUL
small housekeeping apt. with one other; right
downtown. The Conard. Apt. 2o5. 18th & /.
Evening star., 1924-05-10

10 MINUTES FROM 36th AND NJ bus or cars
3 Housekeeping rooms. gas: good condition
sl2 month. Mrs. w. c. kimbrel, Villa Road
Park Lane Va IIa
Evening star., 1924-05-10
TABLE BOARD.
COUNTRY BOARD.

TRAINED NURSE will board and care for
convalescent elderly patients. chronic cases
and bed patients; open all year; physician
Spring, Md. Phone Sandy Spring 80 F-21
Evening star., 1924-05-10

.SEMMES MOTOR CO.,
6l5 G. St. NV. Main 666O.
Open Evenings and Sundays.
tr!a. COUPE. perfect condition; 500 worth
Of extras; paint ike new; 3 cord tires
One Ford touring. 1873; many extras; per
feet condition.
Ford sedan, 1922. many extras; perfect con-
ditioD.
Must SELL no place to keep them. Terms
II Necessary. Adams 460S-J 1126 Columbia
I'd. NV.
FOR a good used car at a rea-
sonable price inspect these:
Tourings. $50 up.
Sedans, S225 up.
Ton Truck. $500.
These cars are in good me-
chanical condition. Terms.
PARKWAY MOTOR CO., Inc.
- 1905 Wisconsin Ave.
ODen SUNDAYS.
Evening star., 1924-05-10

Liberty Sport.
4-passerger tourirg; individual steps. wind
shield wings. bumpers and other extras; Just
refuished with nickeled head lamps and radia-
tor 5000.
Evening star., 1924-05-10

AT CNFCRSISHED RENTAL TILL OCT. l.
2 rooms, X. b., in new bldg. on Conn. ave-.
close to Rock Greek Park; mahogany colonial
furniture. Cleveland 407-J lie
Evening star., 1924-05-10
GARAGE BUILDERS.

GOLDEN RULE CONSTRUCTION.
Estimates brick or concrete block.
ohone Col. 4531. 1913 Girard st. NV. 7s
Evening star., 1924-05-10

OAhDALE VILLA. Glen Echo. Md.-Phone
Bethesda 201-F-21. few choice rooms still
available for summer. Special Sunday dinner
to visitors. pm. liz
Evening star., 1924-05-10
OBSERVATION-DISCLOSURES.

roon. kltcAen and batn3 nicely furnished.
$3.50. See manager.
ONE ROOM, h & BATH APT, NV APT
house on X street near Conn. ave-: rent re
duced 20 S32.J0 by rent commission: will
transfer TO purchaser Of complete furnishings
for SoIa. incl. this mnnti \ rent. Fr. a6S9 los
Evening star., 1924-05-10

REQ Sedan.
5passcnger: just repa nted beautiful blue Z:
motor has been thoroughly gone over, valves
ground, etc: all good tires; S575.
Evening star., 1924-05-10
RENT RooMs-FUR. Or UNFUR
WANTED-ROOMS.

WANTED-ROOM
2 UNFURNISHED, for Ink, and bath; east
of 14th St; downtown section; for adults; no
children; state terms. Address Box S9-E,
Star offce. So
IN TAKOMA PARK-Three large rooms and
bs tn. by couple within two blocks of Episco-
pal church. Address Box 132-K, Star ofice.
YOUNG W0MAS-Unfurnished room. May Is
1st floor; hot water, electricity. gas. steam
heat; central; SO. Address Box 146-k, Star
YOUNG WOMAN desires unfurnished room,
kitchenette. modern house or apartment, walk
ing distance Treasury, northwest Address
Box blk, Star office. lie
Evening star., 1924-05-10

164 TENNEsSES AVE. N.E.-FoUR ROOMS
and kitchenette. furnished. for Ink: elec-
tricity. 1ls
Evening star., 1924-05-10

WOODSlDE, MD.-Rooms and board: "a bock
from car; city conveniences; private family.
Phone WoodSde 43-W IIs
Evening star., 1924-01-18
APPEALS COURT UPHOLDS
B. & o. IN ACCIDENT CASES

Special Dispatch TO The Star.
ANNAPOLIS. Md. January 1s.-Two
opinions were delivered in the Mary
land court of appeals today pertain
ing to the law of personal injuries,
the Baltimore and Ohio Railroad Com
pany being a party in both instances.
In a case appealed from the circuit
court for Montgomery county, in
which Willis T. Windsor was the
plaintiff. the accident took place near
Buck Lodge station. The plaintiff,
with others, who were in a truck,
we're struck by an express
1t was held in that case that the
fact that an automatic bell at the
crossing or other safety device failed
20 work did not relieve the plaintiff
iof responsibility to take due care, and
that it was a question for the jury
to decide as to whether or not he
used such care.
In the case where the widow and
daughter of Edward T. Anderson, who
was killed while walking on the track
near Harwood station in Howard
county. sued for damages on account
Of his death, it was ruled that the
deceased was trespasser In walk
ing on the tracks. and that proof that
the operators of the train had been
negligent in causing his death was
necessary before there could be a re-
covery.
The judgment in favor of the rail-
"oad company was affirmed in both
cases.
Evening star., 1924-01-18
DECEMBER SHOWS
D. C. BUILDING DROP
Labor Demand Seen, However, by
Employment Bureau
Report.

Further decrease in building oper-
ations was seen in Washington dur
ing December by the United States
In a. statement today, however, that
there Is practically no unemployment
existing among building tradesmen
and allied mechanics.
Employment in the Capital was
stimulated by the holiday business,
which was exceptionally good. the
statement saii, although a consider
porary nature. A fair demand for
good stenographers and typists exists,
with the usual surplus OF clerical
help still in evidence
Demand for colored domestics still
is large and some difficulty is being
experienced in securing a supply, due
to the fact that this class of labor
prefers what Is known as day work
There fs a small surplus of skilled
and unskilled labor in Washington.
Wages paid in the building indus
try have kept above material prices
and rises in the cost of living, the
Labor Department announced today
and building mechanics have had
some chance to make up for adverse
conditions in the earlier years
Building materials showed a steep
slump in the latter part of 1920 and
the first OF 1921, went up until May.
1923, and were back at an index fig
'ure of 1S2 in September from an in
Idex Of 900 in April. 1920, or three
times the average price of 1913.
In 1923 wage rates paid building
construction workers had more than
doubled over the 1913 rates. From
|1913 up to and including 1920 wages
In the building trades did not keep
up with cost of living, but in the
three years since 1920 wages have
held steadily above living costs.
Evening star., 1924-01-18
U. S. GASOLINE SENT
ALL OVER WORLD
500, ,000,000 Gallons Shipped to 80
Different Countries, Colonies and
Protectorates.
WAR EXPORTS EXCEEDED
Value of 1928 Shipments Placed at
About $75,000,000.
snec,aI nisnatch TO The Star

Special Dispatch to The Star.
NEW YORK, January 1S.-The
American horseless vehicle which is
SO rapidly invading the markets Of
the world is at the same time draw
Ing its food supply" from its native
icountry, the United States. Figures
compiled for the Trade Record of
The National City Bank of New York
show that the expectation of that abb
solute requirement of the horseless
vehicle and flying machine-gaso-
, ine--is now nearly five times as much
as a decade ago. The total quantity
Iof gasoline exported in 1918 was a
little over 100.000,000 gallons and in
1928 is estimated at about 500, ,000, 600
gallons; the value in 1913 was S17,-
100000 and in 1923 approximately
is75.Oo0,0Oo.
Exports During War Exceeded.
That this demand for our gasoline
by the automobiles and flying ma
chimes Of the foreign world is a per-
manent one Is evidenced by the fact
that our exports of gasoline are now
much greater than in the biggest
Iyear of the war period when the re-
tqulrements of the military operations
In Europe greatly intensified the de-
demand upon us as the worlds chief
producer of gasoline.
Nhlle the official export records of
the United States now combine the
gasoline figures with thost. of naph-
tina under the title of gasoline.
naphtha and other light products of
olstillation," study of the official
hgures during the years in which
gasoline was separately stated seems
TO Justify an estimate that the 1928
exports Of gasoline alone are about
500,000,0o0 gallons. with a value of
about $4,000, 900
Even this big export of approxi-
mately 500,000.000 gallons in 1928.
adds the Trade Record. is small
figures of total production, since the
recent census of manufacturers shows
the quantity produced in the United
States in the calendar year 1921 as
,over 5,000.O0O.0O0 gallons, and this
jsuggestion that we consume at home
labout nine-tenths of our product is
lin line with the recent statement
that about nine-tenths OF the world s
automobiles are owned in the United
States.
Supplies TO Ninety Countries.
TIL 500 100000 gallons of gaso-
line which we are exporting go to
every part OF the world. Official fig
which gasoline was separately shown
! in the export record. shows shipments
!of gasoline TO ninety different coun-
| tries, colonies and protectorates. in
Guiding not only the chief countries
iof every grand division. but also
;many Of the smaller and younger po-
jlitical divisions. such as Palestine.
lKwangtung. Chosen. French 1ndo-
lChina, Siam, dagascar. Belgian
ICongo. Jugoslavia, Finland and Ice
land. And in all of these countries
to which gasoline Is sent 1t finds
American automobiles awaiting its
iarrival
Evening star., 1924-01-18
FOUR STEEL FIRMS
MAY BE UNITED
Maryland Rolling Company Out to
Buy Other Concerns-Wall
Street Notes.

BY the Associa ted Press.
NEW YORK. January 1S.-Negotia-
tions are being conducted by the
MARYLAND Steel Rolling Company for
the purchase Of three small steel
companies, including the Trenton
Steel Strip Company. according to re-
ports in Wall street. Plans provide
for formation Of new company with
a capitalization of s1,5oo.0o0.
Net profits of the Endicott-Johnson
Corporation in 1923 totaled S4.154,-
27S. A decrease of S1.307.440 Is COM
pared with 1922. Sales of the COM
pany and it's subsidiaries. however,
increased more than s2,000.000, total
ing s66,565,S12 for the year.
Reports of Japanese loan have
been revived in Wall street. Confer
epces are said to have taken place
between New York bankers and ia
panese interests relative to the sale
of s1O,OOO.0OO of that country's bonds
in this market. but no agreement has
been reached on terms.
Four banking groups were expected
to bid today on s7,200.oo0 Norfolk and
western railroad equipment bonds.
The issue probably will bear a s y
per cent interest rate
Evening star., 1924-01-18
Two MEN ENT0MBED
IN MINE RESCUED
FNot Believed Seriously Injured in
Spite of Tons of Earth
Which Collapsed.
Special Dispatch to The Star,

CUMBERLAND, Nd. January 1s-
James X. Jones and his brother Dan
iel B. Jones were entombed in The
jackson mine of the Georges cree,x
Coal Mining Company at Homecoming
last night. and forty miners worked
four hours to reach James, while
Daniel was rescued in less than two
hours. Neither man Is thought to be
|seriously injured. Daniel Jones was
|squeezed about the lower part OF his
body James was held by tons of
debris on his legs.
The fact that mine timbers fell
hcross a car in the room probably
saved the Jones brothers from instant
death. Six men working on the o<sher
side of the car escaped .uninjured.
William Richardson was injured about
the legs when struck by boulder
while attempting to provide air space
for James Jones.
After rescuers had tunneled in
twelve-men shifts for four hours an
opening large enough to admit one
man through to where James Jones
WAS pinioned was effected. The mine
8 a new opening started in Decem-
Der in an attempt to recover coal
abandoned by the old American Coal
Company.
Evening star., 1924-01-18
NEW YORK CURB MARKET
Rsceavsd BY Private Wire Direct "a The Star once

by the statement that the. company
had sufficient cash to pay the prafer-
red dividend and that 1t Is likely a
disbursement Of / to Y per cent
will be considered this month. The
report for 1929 Is expected to show
net income around $5,000,000 before
charges. amortization. ETC., after al
lowing for the z per cent preferred
dividend this would leave a balance
of 63 cents a share available for the
common. Dubilier Radio sold up to
Its high record Of 141s.
Candy products also came in for
| attention around its top. Oil stocks
were neglected. Ohio oil went higher
for a while. but subsequently re-
| ceded. No action was taken at the
directors meeting regarding the pro-
| posed merger between Ohio and Mu-
| tual Oil.
| The new Issue Of the government of
Argentine National 6 per cent bonds
of 1929 series "A" were admitted and
changed hands at subscription
price of 96h. The bonds are dated
1857 and will yield 6A per cent to ma
turity. Market Street Railway first
mortgage per cents of 1910, were
also admitted
Evening star., 1924-01-18
Tips for Taxpayers
No. II.

No. II.
Taxpayers who discovered a debt
TO be worthless In 1898 and have
In that year charged the account
on their books may claim the
amount as a deduction In their In
come tax returns for that year.
Bad debts may be treated In ono
or two ways: (1) BY a deduction
OF the amount OF the bad debts
from gross income: ca by de-
duction from income Of an addi-
ton to reserve for bad debts.
Taxpayers who adopted for the
year 1921 either method must con-
tinue the use OF the same method,
unless permission to change is OBJ
tanned from the commissioner of
internal revenue. Permission to
ADOPT the reserve method ts re-
stricted to taxpayers having a
large number OF accounts. where
credit Is extended over a consider
able period. and Is not granted
Tor the purpose of handling one
specific bad debt.
Bad debts may be deducted In
whole or In part. When deducted
In part. the taxpayer must be able
to show with a reasonable degree
of certainty the amount uncollec-
tible. Partial deduction are allow
ed with respect to SPECIFIC debts
only. To be allowed as a deduction
debt must be charged of in tho
year in which its worthlincss was
discovered. The taxpayer should
attach to his return q statement
showing the propriety OF any de-
duction claimed for a debt. Where
the surrounding circumstances
indicate that a debt Is uncollect-
ibIe and that legal action In all
probability would not avail, proof
of these facts is sufficient evil
dence of its worthessness
A valid debt proved to be worth
less is not always a proper deduc-
tion. For example. unpaid amounts
representing wages, salaries. rent
ais, or similar items OF taxable
income, are not allowed as de-
ductions unless the amounts
claimed as deductions have been
included as income in the credit
or's return for the year in which
deduction is sought or previous
years.
Unpaid loans made to needy rela-
tiVes or friends with little or no
expectation of their repayment
are not deductible, but are regard.
ed as gifts.