The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1949-03-30
Evacuation Claims Queries, Replies

would not be interned, we decided
to operate one store only and
moved all the merchandise into
one store and stored the rest in
the basement of our house. After
one month of difficult and exp
ensive packing and hauling, the
closing of one store was compile
ted. However, when the Nisei too
were ordered to evacuate, we had
to move our merchandise into our
home and rented the entire first
floor for only $500 a month. Due
TO the lack Of storage space, and
with little time to sell the bulky
goods, we took several loads of
merchandise to the city dumping
grounds and burned them. Are
We entitled to claim this loss?
We also carried over $1,000 worth
of store fixtures. This figure was
always reported in our income
tax and bank reports, but all we
were able to receive for them was
about $500. Wall cases, shelvings,
etc. and all other fixtures that
were not easily removed, we left
behind. May we claim this loss?
A. You should file claim for all
your packing, hauling, and other
expenses in closing up the stores.
for the difference between the
reasonable value of the fixtures
and the amount which you received
for them, and for the value of the
merchandise which you destroyed
if you can prove that you could not
obtain any substantial price for it.
You should also put in a claim for
the velue of the going business
based on the income. A claim may
also be made for the fair rental
value of the house less the amount
you received for it. You do not state
whether the house was held in your
name. If it was you might claim
the home less as well as the business
loss, but If 1t was not it would be
better TO have your father, as head
of the family, claim the home loss.
3. @. Before the war, I was en-
gagged in a wholesale dealer busi-
ness for nearly 20 years. I had
stall at a market and had a good
steady route of farmers from
whom I bought the vegetables. i
had two trucks which sold at
very reasonable price, In this
type of business, the exact loss is
not known or cannot be figured
due to the fact that the invest
ment or value of business is the
route of farmers from whom
bought tn merchandise. Can file
a claim on my business and how
can I make the claim?
A. You should file a claim for
the value of your business on the
theory that your steady route of
farmers gave your business a going
concern value which constitutes in
'anoible personsl property apart
rom ne personal property of your
'rrct'r, 'hich was damaged by the
vaouation MANY businesses have
goodwill and go'ng-concern value
vhic', is CO.. siderahlv larger than
he value of the physical property
used in the business and which is
based upon the goodwill built up
with customers. You m'r,'t deter
nine the value of this business by
capitalizino the income For exam
nle. business which produced IN
income of SIS 900 a year might be
valued at $4,000. The Difficult Y
with this clair, IS that it will have
70 be successfully commended TINT
the destruction of the goodwill Or
ooing-concern value constitutes a
damage 70 personal property with n
the meaning of the Act.
Education begins the gentleman,
hY1f roo dip0 0nod no,,1~orv o-A