davidaulloa/AmericanStories huggingface dataset:
Detroit evening times. (Detroit, Mich) 1921-1958, 1943-06-30

Cover your stairs and hall with
this ga carpeung Choice of
designs and colorinss Bring your
measurements. - inches wide.
Evening star., 1943-10-17

time. for Red would call anyone who
tried to get ahead Of him in anything
a this and a that and a so-and-so,
with his blue eyes hard and ready,
above the funny purplish black of
his beard that should have been red
to match his hair.
"A Casey, hey?" Red said.
NO" Joe said, my names
Plank"
Red said: Didn't you ever hear
of Casey At the Bat?''
Yes, l heard of him. | guess.
We'll, you so-and-so," Red said.
you're Casey in my book from
here out"
The next day, when Red was
cleaning out the machine-gun nest
practically singlehanded and Joe
crowded him. Red said: What do
you want, you so-and-so?"
Joe said: "I'd like to try couple
of grenades myself, Red
Red glared. "The hell you will --
you're here to build your batting
average, not your arm
1t was a sniper that finished Red.
The two of them were working
towards the tree where the Jap was,
when Joe found himself neck to
neck with Red. Reds letting him
catch up with him surprised Joe,
but Reds words surprised him more.
Red said: Take your bat, Casey.
and see what you can do"
Joe looked at Red. He looked
into the blue eyes above the mud
streaked purple beard. The hard
anger wasn't in the eyes any more.
What he saw in them scared him
TW I0-I7-43
Evening star., 1943-10-17
l|(1sA

pasture, stared into the westering
sun and said: They'll kind of build
you up to it first, hope" Arthur
Tremper, the storekeeper, who had
ridden him so hard at the ball game,
said: Joe Plank devil dog of the
sea - he must be crazy
The trouble was, they all saw him
as a spindle -shanked kid with three
strikes on him for all time because
he'd famed against Limerick with
the tying run on third the week
before, after they'd made him play
right field because they were short
a man. They didn't see he was try
ing to correct his conduct by being
a hero in the Marines.
! HE Marines themselves seemed
satisfied enough with him. They
took him, skinny shoulders and
shanks and all. They put a uniform
on him and trained him. After that
they sent him to Guadalcanal.
He was lucky on Guadalcanal. He
learned to keep close behind lad
named Red Curtin, and so got along
pretty we'll. Red led him to the best
eats and the best shelters. He even
got into the habit of going with Red
after the Japs, for he noticed that
Red always came back. But he was
careful to keep behind him all the
Evening star., 1943-10-17

IL VEN Effie Green.
u who liked him,
said: Not the Ma
rines, Joe!' His father,
who heard the news
when he was bringing
the cows back from
The Waterbury Democrat., 1943-04-30
HONE FRONT FORECAST JUNIOR RIDES AGAIN
WIPE Okays 300, 900 New Baby Carriages
By BETTY MACDONALD NEA Staff ConTespandent

WashingtOm, April 30- The aS- cending hirthrate has not heen over looked hy the government and WIFE and the announcement that there'D be 100000 new bahT carriages avail able soon will be welcome news to wartime mothers.
 The new carriages win have wall- board, wood or synthetic runper wheels. Some of them will use the reclaimed rubber known as 'mud i'm the rubber industry. The new models will include strollerss sullseys, single, and twin-sized carriages The amount of steel permissible has been increased from six to mine pounds.
 Meanwhile, mothers are worry ing about the rubber diaper problem The processed rayon and cotton panties for babies aren't as sat1s- factory as rubber. Also. there's a dearth i'm rubber sheeting. In some parts of the country. diapeEs are scarce due to marketing hOttleneeks. but there is no actual produetian problem in their field.
 RHN SCARCITY
 There's been talk. apparently pretty well-founded, that we'll De getting more safety pins back on the market. especially for the new baby crop. Brass in pins makes them valuable. WPR urges housewives to treasure their existing supply.
The Waterbury Democrat., 1943-04-30
BY ROSELLAN CALLAHAN
 NEA Stan Writer


 New York.-New short night gowns and paiamas, some oi which look like Grandma's Gay 90's bathing suit, will keep you ccol as spring water during the warm days to come. Plus that, they'll save you precious minutes over the ironing board, for they re made of knit materials that re- quire no ironing, are easy to laul1- der and sturdy enough to give sev- eral seasons of service.
 The new "shorties" are knee length and combine all the free dom, comfort and smart styling of your favorfte play tOgs- Other models among the seasons new corners range from frankly sophts- tieated ones to those disarmtngly young.
 Two of the trimmest models for future wear are i'm candy striped rayon tricOt. The gowns gathered bodice is set on a circular yoke and it's slightly gcred skirt Is belted with self c0rding The shortie paf- iauaas with a "V'' decoIletage uses two-fnch bamdings of the stripped tricot. 'worked'' at right angles to trim the necklfne and for the sh0uI- der straps.
 Brand new also are twO-toEed nightgowns, with bodice and sktrt i'm contrasting eolOrs- You'll feel
The Waterbury Democrat., 1943-04-30
ny MRS. GAYNOR MADDOX
 NEA Stan Writer

watch the nutritional needs of youngsters carefully these days of rationing and restricted supplies. They must follow the Basic Seven plan, too, of eating one food from all of the seven food groups every day. Here's a sample days menu for a child about 10 years old, recom- mended by the Children's Bureau of the United States Department Of Labor.
 BREAKFAST: Tomato juice (3-4 cup), hot whole-whett cereal t2-3 cup) with top milk u.2 cup, toast "a slices) with butter @ teaspoon fuls), milk (l-2 pinD.
 LUNCH: tIf served at school or at home). Creamed eggs (3-4 cup), green beans Q-2 cup) with butter q teaspoonfuD. oatmeal mullins @ with butter @ teaspoonfuls), milk f1-2 cup).
 (If brought from home):
 sandwich-peanut butter and raw carrot on buttered dark or enriched bread. Sandwich chopped dried apricOts on buttered dark or en- riched bread. Supplemented by): Orange, milk soup q cup) or cocoa q ca1p) served at school.
The Waterbury Democrat., 1943-04-30
Nutrition Committee
 Offers Spring Medley
Practical Advise Accompanies Recipe 0n TI0w to Pre- serve Valuable Tlamims, Minerals m Frozen Foods

time gestfmg eur VfGSaEy GaHdeuS wGIEr way, we cam appEEGfahe the lowering of pmfmfS Gm tIEeze f@gdk- PerfapS a WuEd of eausfam is MeeGs- sary i'm OEuder tIhat we Use fHUE1Rd foods to give uS the MDaEf mMtEftiAn- all vaIlHR. Of enHRSG exEzYUnG knows tIhat they nEE1Ht be kEpt fEuEEm Umt1 ready to uEe and that the vinauEimg and mineTaIs aEe kGpt ~fD t1W" fl the fruzEm faGdRg are mt allowed to tlhaw at Eucna tempeHgfuEe. and that they singulH be addE& to a small amount of hal1Emg waiter while they are stflI i'm the fruzEm sra1e-
 lit fs the emasEmauB tIE9t tEUzEm foods are "tnpE'' i'm taste amd eye appeal- S0 Ig1Rimg at it fnu1m an angles that is as tinsEsHxeIS and Gor maafHitinmal and esthetfe VaIuEE fRuzgm fa1dE are f1dGed "pHfZg paRk- agES" JuHf a wuBa albnlEE VegEHsbIkx. simee nany of us spema Heariy an our hTiBe staHpE fGr the fHgHEm eEza2.
 WegetahEeS add nat Gnlg eulBr and Variety, hut theY auG MegGSEanF m order to haIamce eur HzeaIk- GnEEm vegetahlEs,. suEih aS bBugEniS. eihar8 peass spiuaGfh- aue VaIlznis1e suuEEGS Of vftamfm A. tIhfamfm @1p. HiihaffiRw- i'm BO- fHum and HulEtha8e- Xe13aW VegetahEE8- suEfh as eaBruds and smEEt pntatGEz- ane hfaIh in vStamfm a. To- mateeS- a sIHpgrf@r s0EuEe of Vf6anufm C. should mt De 0ERrisgkEd as am exRgIIEmt WggEtasfe to give us vt1n- min A. R6eatHest I1mg a haRuzttE 6and- are now recognized as having i'm tIhefr mfee huumn iaekE1<- tnDn pfhnspih0EuE,. Eftamfin C. and s9uSR ! tihfauHfin BD. ReuemGber. tta6ugih, to kEep tIhese w5IizES intaGtp yau must enak patat9GS im bfseSr tBgkka@ We 0fAGr Q uzRs1m sIEEEaot9m Wistgid is a welcome aigm foT spEiHE- "EgrfBG AGadIeF.| the main dfzlhL served witft a taassd aaIad ef esEauuIe 0r esatEsHE, nadisEeS aud eREeHE. h9t btigaffs with hauGF, and fnnWEm sIEeE6 pEaetn- eE and hGxgHzNe for dkHsBts is q mgan that would pun auguue fm fnum the ga1dGm
 &NHhzG DHedsy
 GeEEgS 6
 I paeEzge fnBzEm bEuGEDlE
 2 eaEHBtE. euf fa halG
 G uledillun pBtst0GE
 enlp guHtGG AEHeEtezm el1RGse
 2 cups nsedtnIm white salIGe
 Gsasgm t0 taste
 Caslk EgggtabIsS 0ugg uatm tssa4sE and pour ehaese anuEe @NRr mseiR-
The Waterbury Democrat., 1943-04-30
RS9Ea1 WnA Ktcho,l RAl Basic Seven" Diet
 For The Youngster

DINNER: Meat loaf q serving), }, scalloped potatoes (2-3 cup), cole slaw with red and green peppers t1-2 cup), whole-wheat bread or enriched bread a slices) with butter a tea spoonfuls), apple sauce (1-2 eupl, molasses cookies (2 thin), milk (1-2 pint0.
 Here's a wholesome soup for the youngsters using foods from Group 1, 2. 3.
 Tomato Soup Without Meat SteeA
 Two potatoes. 2onions, 2 cups chopped cabbage, 2 cups canned or fresh tomatoes chopped.
 Put on fire in a granite or porce- lain kettle with plenty of cold water; season with salt. pepper, and butter; serve with crackers or croutons. SUNDAYS MENU Eat the Basic Seven F0ods)
 BREAKFAST: Sliced oranges Group 9, scrambled eggs with chives tGroup 0, golden mullins (Group @, butter or fortified mar garine (Group D, erahapple jelly, coffee, milk (Group D.
 MAY DAY DINNER: Tomato and Watercress salad (Group 9, roast duckllng (Group 5. brown gravy steamed brown rice (Group g., hroc- coli in cream sauce (Group 1, D, sliced dill pickles, strawberry and rhuharb pie (Group 2. 3, tea, milk (Group D.
 SUPPER: Duck and tomato soup in cups, toasted crackers, chopped vegetable and duck salad on rolls, mayonnaise (Group 1. 3. 51, stewed fruit (Group 0, cookies, ca, milk tGroup D.
The Waterbury Democrat., 1943-04-30
I'm CmluRa


 mzEiHHnm9@ in her ViEtnry Ganden- and wEhW waElEgM Inug h0urB putt ting up pngsEHxeS and pfekieR, let-- ting a fzd@e aMarm pant of those to IhRr huEImmd without vufeing a word af wnutGEf2
 CnuMExDHR THE WEDS
 And wumit kitS aquaWik tf the, GamaneM maadg a judge aparttnns to tihRsm tIIuInx out tw be everything tIhHE is gnmM fur tihezm-amM nothing uIhey ueaIlE HikE2
 And GD yum think any woman is aufmg to aeEEpt as Iaer fair share of Gamme& Rantas any af the sardiues haaudG@ by her su9eif-eatfng h1s- hmM&2
 YeE, sir, tine iudReS que going to hRMG tihGir hamdS fizIg, now that tihGy haEe talkzn Gm the tslb 0f de- Gidamg the Gahe of Q familE'S store ct gHmueM GgodG.
 Tlhane will pnultabIF be some ' GEghGEs ilEMuikiiHg GHgHued Gn0ds, that wflu mEaIkH tihe GanEiR Vanderbilt euEtadF GHGe luck Iiike Q g10d-ua- buuEM daHguEHiam.
 EaGaGBe Aiuaricaug now tsle uitstr eznmGG GaodiE seriously.
The Waterbury Democrat., 1943-04-30

HIN CAN HALEY
 Every thirty days salvage groups i'm AmeTiea tuun i'm approximately 144 4a00900 canss a9 per cent af Whffh are re-tfmned- The rest are sfzedded and consumed i'm the reenEeEy of copper and steel
 0DDS M ENDS
 The ORA HexfseG eeiling 0Ir pnut- try WiII save the housewives of Ann erica s25 5000. a98 annually = Ratinm free now one 0EeT-the-kmGe- olive drah, clay and khalki-ealnreG Huiaber boots used in sp0Et hunting and fishing . . Als0 unnatisued now ase hlaekREed peas . The 19z3 supplE of metal hairpins and hahhB pins will he slighhIE less than the ns11 supply. and Isngth is IinHfteG t0 two inehes . Maintaining implements are not heiEag made any nznre . . Rmhherized eattam and HaEoD % heing used for dress si1deldk-
The Waterbury Democrat., 1943-04-30

pampered and practical i'm thefr new twO-t0ned, fuIl-Iength g0wus with softly flowing skirt lines Fur they are the ultimate i'm fenEflafmftY, yet their sturdy fahrie IaunderS IfEEe a charm, and looks as wel1 Wn- pressed as does your summer seer sucker suit
 Am especially appealing dfrmdI styled tricot nightfe. uses white for the top and pale pink for the sRirt-
The Waterbury Democrat., 1943-04-30
Current RatiOning Regulations
REn COUPONS

Red "A" ezpEe today E sagh wnae effect he used through May M - snsgs - thHouGh coupons for sf maafz f e n I, and canned fish n" "E" and "F stamps expire today naas o - -  canned and azn ffS and heans hsnA juices other varietes of proeessed n0aa&
 CEnnmeG RmzCES food ration board Inconsistencies ssua s Price Panel of the rati0n board
  Each person win pairs Coupon win m valid purchase of ene pair sa Se A N0n-leather shoes not ratnned EuGA @4 Coupon $ which Is in slIset Was ha used ha sept m
 C0AwME stamp 2a in purchase af sas through May S4
 valid 0f five paunds unhA Mag A The ration eaNeEs n ueeks
 
 aatanR TT ana worth Eve gainn&
 bHt tk kAnanh b1s 1h zlzan1 kuaa am En wnzMa ga
The Waterbury Democrat., 1943-04-30

The lowering of points Gn mauE of the pTucessed foods was TeasDm enough for h0Iders of RatfOm Book III to scam the point yaIIues with re- newed interest. With spring just around the eoTmer our thaughtS matt uraIIy turn to more fruits and vege- tables i'm our daily menus FfCzRn food is a tilnesaEer afid now when we are eager to speEd nIIch of Our
The Waterbury Democrat., 1943-04-30
I'VE. THE WOMEN
New Wartime Divorce Problem:
 Custody Of The Canned Goods"
Rr RUM MEEERTT

UEEunEG EnmER&dimGS haMG now MnGE wfklh n mRw complication It uHE@ to he tihaE tine only custody EruilkmES a iHalze f@eed Involved GAiadnKm amd pGHG
 Mww tIhGre fs tihe pnulhIeSm of who gEES tine eMHdHdE of tine eanned nnatlE.
 I'm CaImHadHM a fisrfne ardihred a
The Waterbury Democrat., 1943-04-30

Th6S wEsp-apBWysG wlm amswgs dsNENB Gf gBur REnlAEr WRplfbBits ME8dk- KsgHaAaJW WED cut WtAIt simpGe aeEsBe~G forward Esp-ERg tuisHaHfMg-
 Raaessn NEa- eaae 6g hn siiMS GR g. g. a. a. ARs e aRA 4R. Gsi1B 19 eHsHS ( 1~e gHHIGs 1~aHgth HgIR~ tgHfBnL
 Fer eIaAS asaEBee6Ne HsseteaHs ssEd nS eswtEs HIlRS 2 GsIsG Ger HasgaxH fa eBlHHS Wfsh gBsIr MssgHtr @1l1Hs Wntbssm HHlWaeF sud sGe tW WRegH- bmBw WsgWsspaG T6@9g,6 KieuUsHA @wEfs9s r06 7lsh AHvHgas. N'pw E6pik M F.
 Does EBur azIWug8r WlepaeBits HagA MHuG aSGR @HR@ Esr a5te Msszp- msr hsae Gf EasfsSsNp 6aE 0BgsHslsfB Wseessm eBegseg @WG sewing G'EiisiR Wiaksb 6g eBt sa6. 9is0NS 0Psr % mew wateRHks euSfNslEB HEMW heslpv fHe azah69wb suBwessmk. 2Be ps1 WpE-
The Waterbury Democrat., 1943-04-30

awaE2 looking her sparkle little "ted 
 pendcanE Manning 11Eey singing of n@ eIear them vfene she Halaz and closes her five minutes M MzMe make pzumal at the USO suwx sr Hg sesn before the cameras the actress
 
  wiueh to m time sine of and at the hEshmnfug day. t3-
The Waterbury Democrat., 1943-04-30


 daM@ngG = aReking pafr tD h1ilng all their canned Wmslig into court SD that he could divide the m eqaEml1B among the hzlHIhamd andI wife and their GiiE children.
 Cam1neM goods may GNlIBe some real courtroom hmEtikG-
 Cam E0miiTIagine a WffEs whose hlHHhamG would.
The Waterbury Democrat., 1943-04-30
SHE PLAYS MOTHER

Jacqueline White is HolIywood'a youngest mother.
 Portrayiug a work-weary Russian parent in Metro-G Goldwy n-Mayer'a timely drama, "Russia." JacquelinA shares scenes with a screen daughs ter who is seven years old.
 Her role requires skilled fa:iaa makeup. Blonde Jacqueline has just turned nineteenl a
The Waterbury Democrat., 1943-04-30
Q McKEl1E1EY
 ON BRIDGE
W WILLIAM E HsEEN1Kx AwanFrnas Cnn4 AunEf1F

RrfemdEs oE Cmp- Gemwe RmEee, snm aE EHm@ RnwGg. aEghRzazl enm- dwsur at Ead6D CzkEs wfl he gEzGi tD harm thai he has HEfWEG4 uD Cnmp FfEREtf. Va. zfhEr his HeEkZE Enmes<- GemEEe snyS tkmk SmlIe xGEy fine hzSmRe fs played sn the Army He gave me enHzy'S hand. whhrm was pHayeh at Camp Lee
 OR the nExH tEfek Ezz2S kfEg af dEsmamdHs wag wum hE the aGm. Snuah eazRe& five eHzkEs Wezf eas- ennEfHg the tIhEee and 1gur ag spn6es, tIhem the six Cf keantS- Dum- my dEERmEdE& Gww hgaKfx- MlRzt GEzA lsf ID the dGmre Gf df@nnnrdAs tn show that he haH mo E5Eh Gzr1 tn xmppuEt a szeand Head hE WGEE- Than he set % the edgahE Gf heaEsE as . hAmM- BHk tine h1mH d6@ mt wuREk. Deezargr lGA a heaEt and WeEf had sD put up vEzy fine GEfemse- He played aThe 5sek- and tine king wuln- A seenmd heaEt lE@d GEuNWGd tih@ qERem aEM 4ee tnEEth@r- WezE CnnME lad the seEgn Gf sp@6eSs Euahimg
The Waterbury Democrat., 1943-04-30
GWNww WOOL Ia8T

Iif@ NBNW szEBMNE efsS0ABM WBBN
 6tEHB nsagEEsspfe C1tSpEEM@ Wgaslg llp nsr aBeast CsllWN9lla DbstMRp eAsp~ paINeMsWt ap BsEillH@ WzS 1sslss' hW eiHe gGBr hgJBBiH- TIte dlUHS. sisgme nae1g alllm g56Bk niBWs wstip I6Nw sasBRHB asG Q wIt1se pilne @gsl~ isg. WBu1n ct fg1D aI4W aBpi,Qg WHgnlL- aBBR- n5lgilszzIlN 9|t $ efgszaB np GSe@ glEyuH& MpB alilszllA GMmwfiE6 @G wfalt GHw Be done WEsab To Hgfwnlm e aEgg GN4 Q nJ
The Waterbury Democrat., 1943-04-30

We reminding make sacrifices for this sacrifice demanded However senng than to get morning and go to every house with somebody dislike somebody that usually yor stepmoher with and she's provided with conscience se string along plan live with aunt ndef- lnitsly. -
The Waterbury Democrat., 1943-04-30
Caroline Chatfield
General Staff Hasn't All the War Worries.
Sqw Today
Title Res@ssrsd. U < Patent omes
lIMAR AEIas CHATTfEL.D:

UNRN MISS CHAIFTELD: , ...
 sy father has gone left at home with stepmother
 better Father wanted us to live n home other That's the only reason hesitate o miserable think he would be willing stepmoher far she IS concerned neg dying kak M She talks sweet about fna eise could go aunt who really wants and don't want to write ang unhappy don't know which way to turn
 " -~TT' ~ GLADYS
The Waterbury Democrat., 1943-04-30
ANSWER:

ANSWER:
 You might Hoods stepnoheTs consent your the visit and extend uns astaae whether and mother we'll Your father suspicious of trouble weren't intiated sepOther to refer to the visit . all will be we'll
The Waterbury Democrat., 1943-04-30
CAROLINE CHAIFIEID.
nRAR MISS CHATFIELp:

DEAR MISS CHATF1ELD:
 My boy regularly Africa lately signing the first letter without his signature thought just slip his part But the second
 
 The think of t the madder could make do such thing and dc Ahlnk | sho answer MARY.
The Waterbury Democrat., 1943-04-30
WOMAN,S REALM
Civilian Defense
 Calendar

sEs1fraH Euw ehHB ea1 w4
 ha nama 1D 8e MHyuz6 oe ma nlmma GAnme &nVw nn mHumm9R.
The Waterbury Democrat., 1943-04-30


 anything past? may wife tucked somewhere That would make him raising which he which intend signed these documents nobody could thing call him to account
The Waterbury Democrat., 1943-04-30

and wafzt is yuuhhful amd f1atheE1ng A Gr2wstriEg trgarnnemt at tine meGk and waiSt is EEUthful and narrGIfmg
 D9uhIe-dUtF paIama sEfES faE Inuuging and Sieepfmg- teann up dark enEnred slaekS with varfEGItEai h0Id print h1nuEES TIaae of r1SuM jersey streauEIine the ngurss are suftshle for am year TuWMd- and have the adIeG adHxamtzEe of MgxgT needing to be irumed-
The Waterbury Democrat., 1943-04-30
FnEDaY

Tse5 D m NnadzEal hung- % C@- GHmn @wSmuR- mHGE1ng Gf naEz1 mhH hmmnRuE1nHw. ZnmG DL Tlzaw- sz1un. RlFwnu1R W0Gdy and Sguzhwy-
The Waterbury Democrat., 1943-04-30

meantime while working nne don't want unsigned mssives and aFent going any that
 CAROLINE CHATFIELD
The Waterbury Democrat., 1943-04-30

oa e th e!sess anssnb aor @ ss sa.wsssa 40 hsd sn confidence write s Chstasas s os
The Waterbury Democrat., 1943-04-30

EzzH m with the aGe Aar dfAmnHmG Iead tlhEuuGh tlhe tem-aee- The @g- femae xfhms Wun twO dEsnln1dRks ewa tnw SpadHeS and the are af heaEHS-
The Waterbury Democrat., 1943-04-30
@ MmEW MUM

CHIN KUNHnMK GNnZ 0- AExsr eaGh WAEgxr hnS HRdAe sxxEzz1 aEzMxs Wn14 azagA he ysE ~GkzzMumR GmW4 h9EMG yuw AMmgkg A UEmnIE 5 Gr kzk-
 . O. E. @aze a taAE usa6 kn Gn RmBg A EM-
Evening star., 1943-02-18
Your Income Tax
No. 46-Expenses of Farmers

A farmer who operates a farm for
profit is entitled to deduct from
gross income as necessary expenses
all amounts expended (other than
those constituting capital eXpendi-
tures) in the carrying on of the
business of farming.
The cost of feeding and raising
livestock may be treated as an ex-
pense deduction insofar as such
costs represent actual outlay, but
not including the value of farm
produce grown upon the farm or
the labor of the taxpayer. Also
deductible is the cost of seed, minor
repairs to farm buildings tother
than the dwelling of the farmer
and small tools used up in the
course of a short period.
The cost of fuel and oil used for
farm work, as we'll as repairs and
maintenance of farm machinery, is
deductible as a business expense,
but the cost of farm machinery,
equipment and farm buildings rep
resents a capital investment and is
not an allowable deduction. The
cost, however, may be recovered by
depreciation allowances. In the
case of a farmer the farm dwelling
is not depreciable, except such part
of it as may be used directly in
farming operations. The cost of
gasoline, repairs and upkeep of an
automobile if used wholly in con-
nection with the taxpayers farm
operations, as we'll as depreciation
thereon, may be deducted, but if an
automobile is used partly for bust
ness and partly for pleasure or the
convenience of the taxpayer or his
family, the cost of operation may
be apportioned according to the
extent of the use for purposes Of
business and for pleasure or con-
Evening star., 1943-02-18

venience and the portion attributa-
BILE to business will be deductible as
a necessary business expense.
The cost of hired laborers and
hired machines on a farm and the
part of the board which is pur-
chased for hired laborers are de-
ductible. The value of products fur
nished by the farm and used in
the board of hired laborers is not
deductible expense. Rations pur-
chased and furnished to laborers or
sharecroppers are deductible as
part of the labor expense. Amounts
paid to persons engaged in house
hold work to the extent that their
services are used in boarding and
otherwise caring for farm laborers
are deductible, but amounts paid for
services of such employees engaged in
caring for the farmers own house
hold are not deductible expense.
Amounts expended in the develop
ment of farms, orchards and ranches
prior to the time when the produc-
tive state is reached may be re-
garded as investments of capital.
The cost of planting trees, as well
as the amounts expended by
farmer in restoration of soil fertility
preparatory to actual production of
crops, and the cost of lining soil
to increase productiveness over a
period of years are capital expendi-
lures; but the cost of commercial
fertilizers, the benefit of which is of
short duration and which have to
be used every year or SO, even after
a farm reaches the productive state,
is deductible as an expense.
Amounts expended in purchasing
work, breeding or dairy animals are
regarded as investments of capital
and may be deprecated unless such
animals are included in inventory.