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Show THE SALT LAKE TRIBUNE, SUNDAY, M0KN1NU, JUNE 25, 1922. , Copyright, Underwood St Underwood. h S' I . . V ITT" f'Jr , W 's ,; o j t I ' ;j: Vi V1 ' . ) ! WfeOTM(GiablX BATTERIES V V t ' i vj v Westinghouse Attention for all makes of batteries is a service built on the idea of preventing battery troubles to keep little ills from growing into big. bills. ' -- -- Kl X .I Av5Vr - ' Z 1 v "I! !7 r , : w"f MrHV ;: 'V i' iyA S. 0'- - ' of SALT LAKE CITY, Distributor $ 442 South Main Street fb . ''' - -- Koch A Brooks Auto Eleo. Co. 2221 Washington avo., i. Ogden, Utah. D. A C. Garage, Brigham City, Utah. Star Garage, t '" i 7 . . ' 130 The latest In baby buggies, or, M our English cousin call em, Prams is the Pramotor just put on the market bv a London concern... T11 new perambulator is propelled at a speed of four miles per hour by a small gasoline wheel attached just behind it. The nurse engine which is fixed to an extra Btarnls on footboards placed on either side of the propelling wheel. Comfortable springs qpd large pneumatic tires prevent vibration. always largely a matter of competition. Without data on what the operation of hie trueks coets him, a man la at a comsuit Part II.) (In Five Pert Business Is simply selling commodities or service for more than they cost, and the fundamental axiom follows that a profit from business must be founded upon knowledge of costs. If a vendor does not know his coets he is unable to determine whether his business Is paying or los.ng, and the aippalllng percentage of business failures In recent yea.rs test! fie to the regrettable dearth of accurate cost data In all lines of enterprise. When a man operates a motor truck he Is engaging in the transportation business, whether he sells the services of his trucks to others or converts them to the uses of his own business Just as he would to. competing with others in similar trade If he hired them out, so he Is competing with those of whom he might rent service when he operates them for him-el- f. The success tof any industrial pur In petitive disadvantage- He does not know whether he is saving money by opera tint his own trucks or not. 'He cannot tell whether hla equipment Is tha most economical for his purposes or otherwise, lie has no means of knowing whether he is getting the best results from his rolling stock or whether there are needless leaks which only require the proof of excessive operating cost to point them out. where otherwise they would be unsuspected. Worse, infinitely, than no cost figures M all are Incorrect ones, for without any knowledge of costa ordinary caution would Impel a conservative and cautious g attHuda Bogus costs encourage and all the attending evils. One reason for the- disquieting number of failures In the trucking. Intercity haulage and motorbus fields Is that the of operators not but only forces them into bankruptcy, renders sound competition by others who If not Inoperats Intelligently difficult, deed Impossible. price-cuttin- - price-slashi- nt West North Temple, City, Taylor Garag, American Fbrlc, Utah. Sandy Merc. A imp. Co. Sandy, Utah: . McCullough Garage, Eureka, Utah. Investment dry by falling to charge e suitable sinking fund against the cost of operation; -- by considering only current ing to allow operating expenses for disbursements certain to become necessary in the future. Chief the omissions of this nature areamc'.ig those fixed charges which, though intangible and largely unaffected by the extent to which the vehicle la operated, go on lust the same and are the chief reason why a minute of lost time here, an hour or two a day or a day or so a month make the difference between economy and extravagance. When a sum of money Is paid out for the purchase of equipment of any sort the transaction Is one of Blow turnover, and Is termed an Investment. A good Investment is never a permanent expenditure, but merely a way of putting money to work in order that It may increase Itself. Money, however put to use, should return & minimum of the legal rate of Interest, since It may alsecurities ways be Invested in to earn this amount. end-fail- gilt-edg- Interest First. But when they add Midvale Garage, Midvale, Utah. WHght's Oarage, Utah. Summit Service Station, Park City, Utah. Teeale Auto Eleo. Ce. Tooele, Utah. Lewiston Auto A Supply Ce. Lewleton, Utah. State Street Oarage, Lehi. Utah. Carlson Bicycle, Auto A Supply Co. Murray, Utah. Utah' Oldest Automobile Dealer. K C SALT LAKE CITY. J D BOISE, IDAHO. L SMITH & ADAMS Standard aj tha World AUTO tf Az'&l. TINTS AND BEDS GOLD MEDAL CAMP FURNITURE Bet for tte Camp ' Dont Tail to See Oar Line This, then, la the first fixed charge, usually 6 per cent on the total Invest225 EDISON STREET V ment. - Since all The fallacies of many machinery wears out In time, becomes obsolete, and can never be liqoperators are based chiefly upon failure to take all of the items of cost Into con- uidated at its real value, depreciation sideration. Too many truck users depend should be allowed for or else aome fine to build up a sinking fund from the Upon their cheque bqoka for their operat- morning the owner will find. that h!s Investment has vanished. To allow for earnings of the truck by which It mey ing accounts and intentionally or unintentionally water their stock or bleed their this depredation charge Is made, eo as be replaced when worn out. This proc- of of the investment le called amortisation and la based on an edimata of tha useful Ufa of the truck, eo that a fund sufficient to for a new truck will have accumulated pay means of monthly or yearly allotment. by Amortisation la figured either on an annual percentage basis or on a fixed sum per mile of travel. The firt le baaed on an estimate of the life of the truck in years and le, of course, the simplest. The second assumes a given number of miles of travel, irrespective of time, a the life. The latter Is the more exact, since a truck which U run 18.000 mile a year-may be expected to last twice as long as one which runs 36 000 miles per annum. It la also a better guide to costs over short periods, since It apportions the depreciation items of mechanical more equitably In months where a charge greater or less mileage than the average is refinements and com-ple- te made. Charges Omitted. that are equipment of the Light-Si- x not found in other cars of its price. Insurance Necessary. Just as amortisation is necessary to provide for the natural depreciation In value dua to ordinary use of the truck, Estimate each of these exclusive improvements at only a nominal value. Then you ranks with cars realize why the Light-Si- x listed at several hundred dollars more. In addition, you have the advantages of better design and better performance. Studebaker is the largest builder of cars because of. these facts. r, More than Merely Puncture-proo- f emphasised by the from the tft trainee beevd; cewl peeking Ufhta t bese of the wiad-Wiaade and outside door hu-dielargew raeteasular plate flaw triadatviuN ef theft umuaace to Lacht-SuVe- e. I J to 20 per ottl aad Said tins. LIGHT-SI- X PRICES 75 Grass is. Touring Car . . . , 1045 Roadster , 1045 Coupe-Road- Sedan s - Test Get acquainted with the Light-Siits riding and driving qualities. Then you will appreciate that the enthusiasm of these owners is based on a performance that is not equaled by any other car. of like price or by . many cars of much x. higher price. teg ....... Att prism f. 1375 1750 . Tires present a subject which has been much argued. Since they are the most rapidly deprsclatlng portion of the vehicle. It Is genera) practice to deprecate them separately on a mileage bail a considering this depreciation as a per mils operating cost. Cost accountants object to this, though, pointing out 'that as they are a part oI the original investment and must be replaced upon discarding the chasas for a new one they are a part of tha fixed investment and should be charged with Interest and depreciation the same as the rent of the chase e Ha two portions of the chassis depredate at exactly the same rate, and eo, strictly speaking, If this principle were carried out U would be necessary to amortise each piece end of the chassis at a different rata, part which would Involve a stargerlng amount of work to no useful nfl. Many operators, therefore, include tire cost in the principal and then make a per mile charge for tire maintenance and replacement as a running charge. (Truck owners should follow carefully the succeeding articles, which will deal with tha vitally important subject of truck operating coat.) T. W. &L. O. NAYLOR CQMPANY, 116-11- 8 THIS IS Eouth State St, Salt Lake City, Utah. Provo, Utah, and Idaho Falls, Idaho. , .LE.Ai. S T U D E B A K E R Chsuncey HI sye, hold topper! Wot the bloomin' name huv your brother's hSutonvoMleT Percy BJyme hlf hi know, hold chapt Wen e buys hit, e calls hit HeUsabeth; w en 'e crank hit, e calls hit HeHsa: wen 'e drives hit, a calls hit Lis; hand w eal hit stops a ahouia "Ho Hel." -- Motor Land. I -- 7 Steel Disc Protect to prevent lose from unforeseen misfortune, such ea fire, collision, theft, claims for property damage and liability. The premiums for these different policies are an essential charge against the oost of operation, whether the policies are actually held or not, for If a firm not to Insure the rlak Is thereprefers and In sound finance anotwithstanding, risk is always a coot, and over a period of years one cannot expect to remain Immune from losses of this kind, so that from ex. perlenee we learn what tha average losses will amount to If apportioned through the life of the investment as they should be. Taxes and licenses must also be charged on the cost account, as these are expenditures necessary to the lawful operation of the truck and would not be Incurred were the truck not In service. Oarage rental, light and heat are also proper charges against the truck, apportioned. of course, according to the amount of apace required by each vehicle. Many firms maintaining their own garages fall to maka this charts on the that the garage le paid for, or that plea It ia necessary to the plant, any way, or any one of a number of other reason, all beide the polnL which is that It I costing the firm money, directly or indirectly, to garage the truck, and that this represents 'part oL the cost of the service the truck rendlra. It i lmpor tsnt to Include this Hem. as all others, because unless it 1 included a true cost cannot be found and therefore an Intelligent and accurate comparison ultlv costa by other methods or ,as between d.f ferent vehicles cannot be made. NOTICE OF Tires Important The distinctive characteristic of this Lee Tire is it's puncture-proconstruction end proven ao by made puncture-proo- f public demonstration and the experience of thousand of car owner. It's resiliency cushion tha load perfectly. Tha goodnea of oil material uaed AMurca the fullest measure of mileage. In addition, this Lee Tle gives positive protection against punctures, which M other pneumatic tire con provide. Sea tha Lee Dealer for your next tiro. of ao Insurance la necessary six-cylin- der b A C L TOTAL up the Betesr raise s.S5 SHARMAN AUTOMOBILE COMPANY Established 1906. 51 South State. ,, -- eqeipneat d (he ear. it Mpl ineludee ewl veatiUtar eperated i . that this excellence extends to all features and that all are uniformly pleasing, we feel that no higher tribute could be paid a motor car. OFFICIAL SERVICE STATIONS t ZD ' r&ZZ? is unequalled. - ,4 mrnisPrr5'.5 Si; I : It pleases us immensely, of course when Cadillac owners tell us the car MOTOR SERVICE COMPANY (W DISTRIBUTED BY 121 LEE TIRE" SALES CO., So. w. Western Temple, Distributers, Salt Lake City A to Service, 4 South Main LEE Tires are sold by IOAHO Bancroft Oarage Bancroft Boise Auto Supply Boise F. Rowland i. Caldwell Eden Auts Co. Eden Modern Tire Shop Jerome Toiietn Mere. Co. Meridian Rock Vulcanising Co. Mountain Homs UTAH Guarantee Auto Co. Brigham City Wm. H. Bacon Eureka Carbon Rubber A Repair Helper W. R. Martin Milford Western Auto Service Balt Lake Olsf Petersen Santaquln Spanish Fork Tire Work Spanish Fork Nampa Creamery Nampa Oregon Trail Garage Cs-O- Parma ' thurtllff Payette A Yeung Electrle Filling Station Welter -- WYOMING Transcontinental Oarage Evanston Sweetwater Auto Co. Green River E. A. Chester . Beck Springe "Proof ) C PNEUMATIC F SALE OF ROAD BONDS. Notice Is hereby given that at a special election regularly called and duly held In Sanpete county, Utah, on the 27th day of April, nineteen hundred and twenty, the legal and qualified voters of said county authorised the commissioners of3 Banpete county to Issue and sell 00 road bonds. That of said bonds so authorized hereof aald county have tofore issued and sold bonds to the amount of illO.OOO, said bonds being of tbe denomination of 31000 000 each; that the numbers of tho bonds Issued are not the consecutively numbered and therefore boiuia hereinafter offered for sale .wiU. not be numbered consecutively, but a herein-afte- r aet out. That pursuant to the authority granted tha board of commissioners by the said In special election and the records made of pursuance thereof, tha commissioners RAixiet county will offer for sale on the 1922, J2b,000 000 of said tlth day of June, bonds, to be numbered from fifteen toe t. twenty-eighInclusive, and from Inclusive. to being bonds of I100U.W each. Said twenty-fiv- e bonds to be dated July 1, 1922, and to bear Interest et the rate of 6 per cent payable semiannual? per annum, interest fy on January 1 and July 1. at the Deseret National bank In Fait Lake City or tle bank of National American Exchange New York, bald bonds to ns- serial bonds follows as and to be payable Bond number 15, payable July 1, 1928. Bond number 18, payable July 1. 1929. Bond number 17, payable July 1, 1930. Bond number 18, payable July 1, 1931. Bond number 19, payable July 1. 1932. Bonds number 2v and 2i, payab July L J9U. , 3280,-60- forty-thre- fifty-thre- e. T and 23, payabla July County building, Balt Lake City, Utah, until I oclock noon Wednesday, July 6. Bonds numbers 24 and 26, payable July 1922, for the furnishing and delivering of 7200 tons of ooal to tha 1, 1136. approximately Bonds numbers 26 and 37, parable July schools of Balt Lake City from July 1, 1. 1976. 1922, to July 1, 1923. as required. . Bonds numbers 26 and 42, payabla July Specification. Instructions to bidders, 1. 1(37. distribution schedule, contract and farm Bonds numbers 44 and 46, payabla July of bond may be viewed at tha offies of 1, 1938. the clerk and proposed blanks wlU be isBonds numbers 46 and 47, payabla July sued to prospectlvt bidders. 1. 1939. ' A sales contract bond In tha amount of Bonds numbers 41 and 49, payabla July ten thousand dollars (816.000 00) will fee 1, 1940. of the successful bidder. Bonds numbers 60 and 6L payabla July required The right le reserved to reject any or 1, 194L all proposals Bonds numbers 62 and 62, payabla July BOARD OF EDUCATION OP SALT X.1942. UTAH. That said bonds will be sold to tha highGeo King, Clerk. By est responsible bidder and all bids will be COURT OF ThrJ open and awards made on June 24, 1922, IN' THE DISTRICT of Utah. at 3 o'clock p. m.. ah the county commis- In United Btatesof for the district William T. Dobaon, volthe matter sioners' office at the county courthouse In In bankruptcy No. 67,3. Manti City, 6anpete county, Utah. If bids untary bankrupt. To the creditors of William T. Dot n, are not rejected. The board of commissioners reserves of Balt Lake City, in tbe county ef t .t Lake, and district aforesaid, a bankthe right to reject any or all bids. Witness the hand of the board of com- rupt: Notice le hereby given that on the I 1 missioners this 6th day of Juno, A. D. . 1922. day of May, 1922, the said William Dobson was duly adjudicated banknrf; P. P. DTRBNO, of his Board Chairman ef the of Commissionand that the first meeting creluw 111 be held at the office of the refrr-- e, ers. e C. J. CHRISTIAN SEN, 424' Continental Bank building, Felt Commissioner. City, Utah, on tbe Sth day of July, 1,- - t, J. D. MEYRICK. at 10.30 o'clock a. m.. at which time t Commissioner. said creditor may attend, prove th r (Seal) Attest: claims, appoint a trustee, examine t e V3724 bankrupt, and transact such other b N. L Edmunds. Clerk. ness as may properly com bfura t 2 NOTICE TO COAL DEALER. meeting. JBBBOLD R- . j Referee In Sealed proposals will be received by the . of Balt Lake City, Utah, Jui undermgned at the office of J the board of etluaeUon. 3U City aad Bunds numbers 1, . 32 1934. - vf3 -- the-cler- k lnen i, |