MOTORDOM

Greymouth Evening Star, 13 June 1930, Page 4

MOTORDOM

NEWS OF THE ROAD

(By

“Gearbox”)

TAX REDUCTIONS.

CARS IN AMERICA.

With, the ever-rising tide of taxation on motorists some interest attaches jo .the ipcome tax deductions permissible in America in respect of the operation of motor vehicles. Many will feel that the Americans are on a'pretty good wicket in comparison with themselves, and will realise that in America .possession of a car is a thing not merely commendable, but to be expected. The deductions are set out in a statement issued by the American Automobile Association as follows:— , First, the car owner may deduct from his gross income all sums paid during‘the calendar year in the form of registration fees, drivers’ licenses, State personal property taxes, and municipal taxes. Second, the gasolene tax may be deducted in all cases where it is a “consumers’ tax,” under the State law, but not where it is specifically enacted as a “distributors’ tax.” Third, the interest‘on money borrowed for the purchase of- an automobile is deductible, irrespective of whether the car is used for business purposes or for 'pleasure. If the taxpayer keeps iris accounts on a. cash basis such interest will be deductible only for the year in which paid. If accounts are kept on accrued basis, interest may be deducted as it accrues.

Fourth, if a passenger car is used wholly for business purposes, all expenses incident to maintenance,- including depreciation at the rate of 20 per cent, per annum, may be deducted. Where lhe car is used “chiefly” or more than 50 per cent, for business and incidentally for pleasure, the expense may be deducted on a pro rata basis.

Fifth, loss sustained by reason of damage to an automobile while being used for either business or pleasure is deductible. The loss, however, must be an actual loss to the person claiming the deduction. In other words, if it, is compensated for by insurance or otherwise, it is not deductible. Sixth, the bureau has ruled that where a motorist has paid damages for injury to a pedestrian, such amount is deductible, provided at the time the injury occurred the car was being used for business. There has never been a decision, however, on whether a fine paid by a motorist might be deducted as a business expense, where at the time the expense was incurred, the car was being used for business or professional purposes. Seventh, loss ' sustained when an automobile used wholly or chiefly for business purposes, Is traded in fox* a new car may be deducted. Eighth, the amount paid for insurance on automobiles used for business purposes, and also the amount of finance charges on a purchased car which covers interest and risk on the loan are deductible, blit not the amount covering the premium ou insurance to protect the finance company’s interest. The gasoline tax has been ruled a consumers’ tax, and is therefore deductible iu tlie following States: — Delaware, Georgia, Illinois, Kentucky, Maryland, Michigan, Massachusetts, Missouri, New Hampshire, New York, North Carolina, Pennsylvania, Rhode Island, South Dakota, Virginia, Washington, Wisconsin, Kansas, and New Mexico.

LUBRICATION OF GEAR BOX. Perhaps one of the most surprising things in connection with a loss of power in an automobile is due to the lubricant in the gearbox; the dominating factor being the level to I which the gearbox is filled with oil. The viscosity of the oil, of course, affects results considerably but the level ot the oil in the gearbox is far, and away the main factor.

An investigation on this subject was recently carried out in England and tiler Information obtained, should not be without interest to the ordinary motorist. It was found that the actual friction between the gear wheel teeth was very small, and to vary very little with changes in the nature of viscosity of the oil, and also to be practically unaffected by changes of speed. Another very curious result was that the power loss with an overfull gearbox was found to be greatest on the direct or top gear drive, in which, of course,. the. losses due to friction are practically negligible. On the indirect gear ratios efficiency was reduced when the gearbox was overfull, but not to anything like the same extent as on the direct drive. A typical example was given . showing that the loss of power on the direct drive was more than six times as great (with the engine running' at 1000 r.p.m.) wjien the gear-box was one-fifth full. It was found that up to powers equivalent to an overload of 250 per cent, there were no signs of the lubrication being inadequate, and the box ran cooler, than when operated in the direct drive position at. 1000 r.p.m. when four-fifths full of oil.

' Actually the power loss in the first case was 2 h.p., and in the latter case 4i h.p. The most interesting discovery of all was perhaps the amazingly high efficiency of the gearbox. When working under its full rated output on the indirect gear ratios, it gave an efficiency of 97 to 98 per cent., which, it must be admitted is an extraordinarily good result. The final conclusions are that an excess of, or too viscous, a lubricant causes excessive loss of power in the direct drive position; that adequate lubrication of the indirect gears is given by sufficient -oil just to cover the teeth of at least one of each pair of mating wheels; and that, an oil of moderately low viscosity gives satisfactory lubrication and minimises churning loss. It would appear from this that in the majority of cases the oil level in ’the gearbox is too high and is the causo of a considerable loss of power on top gear.

IGNORING CONTROL.

ENGLISH RULING

It has been held in England that for a driver to ignore traffic control lights constitutes driving to the danger of the public, and therefore renders him liable to prosecution under that charge. Two cases dealing with the point are reported in an official English transport journal, as follows: “Proceedings have been instituted in two cases in Leeds on the charge of driving on the highway in a. manner dangerous to the public where drivers of vehicles apparently ignored .the automatic traffic signals by attempting to take the crossing when the signal was at danger, against them, convictions being recorded in both cases.

“in the first case a motorist approaching an automatic signal on his correct side of the road observed that the signal was at ‘Go.’ He therefore sounded his horn and proceeded to take the crossing. When near the centre of the crossing the defendant s car, which was apptoaching the junction from tile former’s left, or near side attempted to cross, although the traffic signal was up against him, and to avoid a collision was compelled to turn to his extreme left, thereby causing the other motorist, who had the right of way, 1 to swerve to his extreme off side. There were no injuries. The defendant was fined £lO and £1 10s witness fees, or two months, and his license was endorsed and suspended for six months. “Similarly in the other instance motorist was approaching the junction at a moderate rate of speed on his proper side of the road, and on the signal changing to ‘Go’ he blew his horn and continued over the crossing, when he collided with the defendant s car, which had approached the- junction from the former’s left side, and had attempted to make the crossing while the signal was at ‘Stop.’ Although the driver of the vehicle who had right of crossing jammed on his brakes and swerved to the right with the object of avoiding tho collision, the other vehicle collided with the front portion of his car, turning it round with the force of the impact. The defendant’s car shot off to the left, mounted the grass verge and crashed into a tree. Both ■ vehicles were badly damaged, but there were no injuries. The defendant was fined £5 and £1 15s costs, and his license was endorsed, or one month’s imprisonment.

“Although the Leeds city police have no powers as yet respecting these automatic traffic signalling installations, it would appear nevertheless that they have the support of the learned stipendiary magistrates in cases where drivers deliberately ignored the signals.”

MAKING MOTORISTS MIND.

Mr Max Wall, Service Manager of General Motors, New Zealand, Limited, gives the following helpful hints for motorists. —

Careful drivers will 'avoid sudden stops except in an emergency. A general practice of tho sudden application of brakes imposes an excessive strain on all parts of the car, necessitating more frequent adjustments and repairs than would normally be expected. When a light burns out it is usually due to excessive generator voltage caused by corroded battery leads, broken wiring or dirty or loose connections in the charging circuit. These conditions can be avoided by taking your car to the service station periodically for a complete checking of the electrical system.

A pinched tube 1 can be prevented if, after the casing is on the rim and before spreading the rim, the tyre is run around the bead on both sides of the casing which allows the tube and tyre to flap and slip into place.

Trouble sometimes results from allowing benzine to get low in the tank as this may cause sediment and water to be sucked into the feed line and carburettor.

Leaky valves may be the cause of loss of power. Take your car to the service station for a thorough inspection if performance is not up to standard. Have the carbon cleaned and valves ground if inspection discloses poorly seated valves. Be sure to keep all lamp lenses clean. This is easy to do and facilitates the pleasure of motoring and diminishes the chances of accidents. The rear lamp especially is apt to become entirely covered with dirt. If so, it is practically useless.

A rattle that is often difficult to locate can sometimes be traced to loose bolts which hold the bumper connections. Trouble often thought to be with the carburettor sometimes can be eliminated by removing the pipe line and cleaning it. Usual!}' there is a strainer at the base of the carburetor, or at some point in the fuel line. This strainer often becomes so,clogged that the carburettor does not get a sufficient flow of benzine. Before changing the adjustment of the carburettor, it is advisable to find out whether there are any obstacles in the line.

' A warning is issued to those who sometimes use the clutch pedal for a foot-rest. This habit causes needless wear on the various parts of the mechanism affected, and psults in slipping clutch. Misalignment of the front wheels of low pressure in the front tyres will cause hard steering, also wheel wobble.

Special attention should be given to the battery, ignition cables and spark plugs in, cold weather because cold benzine needs a hot spark.

A bucking engine is sometimes due to improper adjustment of spark plugs or breaker-point gaps. The best time to drain the radiator for flushing is immediately after a long trip. RUSTY RIMS.

A somewhat common trouble experienced in connection with tyres in winter months is that of rusty rims; particularly where the car is used over muddy roads during a long wet season. 'l’lie edges of the casing become oftentimes rusted on to the rim of the wheel, and may even be damaged When the tyre is removed. Accordingly all four tyres should be taken off before the wet weather starts, and

the wheel, rims should be liberally coated with graphite paint. The inner tube will give better service if it is properly cared for. No grit or dirt must bo left inside the casing, since even a’ small piece of grit will cdnse considerable abrasion on the soft rubber of the inner tube. Before replac ing a lyre Hie inside of Hm cover should be carefully brushed out. while it is a good plan also to du lightly, the tube with French chalk. With these precautions the motorist should bp reasonably free from trouble.