Classic Mode

Coin Machine Review (& Pacific ...)

Issue: 1942 August

Page 3 Text:

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Monthl, Issae 01
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AUGUST, 1942.
The COIN MACHINE REVIEW f.or August, 1942, Vol. 10, No, 2. Published monthly at 1115 Venice Blvd., Los Angeles, Calif, Fitzroy 8269. Paul W . Blackford ,
editor and publisher, NEW YORK OFFICE, Ralph p, Mulligan, 441 Lexington Ave " Murray Hill 2·5589. CHICAGO OFFICE: C. J. Anderson, 35 East Wacker
Drive, CENtral 1112. PORTLAND, Ore., OFFICE: J .. A , Converse, 1007 Terminal Sales Bldg ., ATwater 2111. Entered as Second Cia .. Matter July 23, 1936, at
the Post Office at Los Angolos, Calif., under the Act of March 3, 1879. SUBSCRIPTION RATES : $1.00 per yoar or $2.00 for 3 years. 25c per copy.
Conservation Stressed
LOS ANGELES.-In a bulletin t.o all
l.ocati.on .owners in L.os Angeles C.ounty the
Ass.ociated Operat.ors .of L. A. C.ounty has
asked aid in helping .operat.ors c.onserve
gas.oline, tires, parts, and eliminate un·
necessary service calls in c.o.operati.on with
the War Pr.ogram.
"Try t.o d.o away with unnecessary trips
f.or y.our .operat.or-calls f.or nickels, calls
f.or an electric bulb, etc. We are asking
y.ou t.o use y.our discreti.on in putting in
a service call f.or y.our .0 pera t.or-and per·
haps tw.o Dr three things can be attended
t.o in .one service call," said the bulletin
in part.
Explanati.on was further given that man-
ufacturers can still sell the .operat.or neces-
sary service parts f.or marble games but
cann.ot replace their depleted st.ock by ad·
diti.onal manufacturing. This factsh.ould,
in itself, be a warning t.o all t.o make an
eff.ort t.o c.onserve that which will add t.o
the life .of all vital parts.
Donates Huge Scrap Pile
CHICAGO.-There was c.onsiderable
hub-bub here the middle .of July when a
m.ountain .of heavy, expensive metal in-
nards .of th.ousands .of unc.ompleted mechan·
isms f.or vending and amusement machines
was dumped int.o the nati.on's scrap pile by
Mills N.ovelty CD. An estimated 800 t.o
1000 t.ons c.omprised the d.onati.on which
was valued at appr.oximately $500,000.
SEPT. TAX CALENDAR .
SEPTEMBER 15
FEDERAL INCOME AND EXCESS
PROFITS TAX. Citizens, Residents,
Fiduciaries, Domestic Corporations
and Domestic Partnerships. Last day
t.o pay third quarterly installment t.o C.oI-
lect.or .of Internal Revenue; als.o last day
f.or D.omestic C.orp.orati.ons t.o pay third
quarterly installment .of excess·pr.ofits tax.
FEDERAL INCOME TAX. Non.
resident Aliens and Non-resident For-
eign Corporations. Sec.ond quarterly
installment due the C.ollect.or .of Internal
Revenue.
SEPTEMBER 21
FEDERAL INCOME TAX. With-
holding Agents. M.onthly return .of tax
withheld .on b.ond interest f.or the preced-
ing m.onth t.o be filed with the C.ollect.or .of
Internal Revenue.
SEPTEMBER 30
FEDERAL TAXES ON ADMIS-
SIONS AND DUES, FACILITIES, OIL
PROCESSING,
SAFE
DEPOSIT
LEASES,
ELECTRICAL
ENERGY,
TRANSPORTATION,
SALES
(IN-
CLUDING RETAILERS' AND MANU-
FACTURERS'
EXCISE
TAXES).
Taxpayers. Return and payment .of tax
f.or preceding m.onth t.o C.ollect.or .of In-
ternal Revenue.
s. F. Members Warned
Tax Bill Pending
SAN FRANCISCO.-In a special bulle-
tin .on July 28th Sidney Mackin, managing
direct.or .of the Amusement Merchants' As·
s.ociati.on, Inc., p.ointed .out that the mere
purchase .of the $50.00 Stamp Tax d.oes n.ot
make a gambling ntachine legal in Cali-
f.ornia.
"The fact that the Federal G.overnment
has a $50.00 tax classificati.on f.or pin ball
machines being .operated .on a pay.out basis
d.oes in n.o way whats.oever change the re-
quirements Dr provisi.ons .of Secti.oI) 330-a
.of the Penal CD de .of the State .of Cali-
f.ornia. Secti.on 330-a makes pay.out .opera-
ti.on .of any equipment illegal in ihis state,
and any.one .operating equipment illegally
is subject t.o arrest," the bulletin explained.
Members .of the Ass.ociati.on are pr.ovided
with gummed stickers reading "This Ma-
chine Is F.or Amusement Purp.oses Only.
P.ositively N.o Awards Dr Prizes Given as
a Result .of the Operati.on There.of. Mem-
ber-Amusement Merchants Ass'n., Inc."
The Ass.ociati.on insists that "the spirit and
the letter .of the 'Amusemen t Only" sticker
be c.onf.ormed with at all times."
WASmNGTON, D. C.-(Special to
The Review) The Senate Commiuee,
handling the huge tax bills introduced,
is still tussling with the coin machine
section of the 1942 Revenue Bill.
The Senate Finance Committee will
spend some time with the revenue bill,
of which the coin machine section is a
small part, and more than 250 requests
to testify will be honored as time per-
mits.
Following the action of the Commit-
tee the bill must go back to the Senate
for debate, amendments, and a vote.
Amendments already approved b y
the house include a $10.00 per year tax
on automatic phonographs and penny
vendors which dispense a prize not in
excess of a 5c value.
As matters now s tand marble game
locations which redeem free plays will
be required to pay a tax of $50.00 per
fiscal year. Marble game operators
should wire or write their Senators
NOW to amend Section 617 of the
1942 Revenue Bill, House Resolution
7378, for a tax not exceeding $20.00
per year on free plays.
Penny Coin-Operated Counter Game
operators who have machines issuing
prizes can support an amendment pro-
posed some months ago by writing or
wiring your Senator to amend the 1942
Revenue Bill, House Resolution 7378,
Section 617, to read as follows: "Penny
Coin-Operated Counter Games, incor-
porating amusement or gaming fea-
tures, which entitle persons playing to
receive merchandise prizes, not exceed-
ing in value one package of cigarettes,
shall be classified under section (1)
RATE, $10.00 annual tax."
In writing and wiring Senators, or
members of the Hou se, The Review
suggests wires be brief and statements
quick and to the point. Reference
should be made to the bills in transit,
sections, etc.
New Coin Magnetic
WASHINGTON, D. C.-Giving due c.on-
siderati.on t.o the hundreds .of th.ousands .of
c.oin-c.on tr.olled vending machines in the
nati.on which rely up.on the magnetic c.on·
tent .of the present five cent piece t.o ward
.off thieves wh.o w.ould defraud the ma-
chines, the United States Treasury has
.ordered that the new five cent CD in c.ontain
just enD ugh electrolytic manganese t.o pr.o-
vide the magnetic quaJi'ty.
New c.oin, made .of half c.opper and half
si lver with the manganese menti.oned ab.ove,
will replace the nickel c.oin n.ow in circula-
ti.on and will be minted until December 1,
1946.
* * * * * * *
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REVIEW SERVICE
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FLAG
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B. K. ANDERSON
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HARRY HOLDSWORTH
*
ROBERT A. LATIMER
HERB TRACKMAN
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0"
t~e Cc17el'
Lovely Marie De Forrest, of St. Louis, Mo.,
is happy to display the type of clothes she is
going to wear this fall in visiting the. various
Dude Ranches of the West. Marie is a Para-
mount starlet and has appeared in a number
of pictures featuring Jack Benny, Joan Ben-
nett and other Paramount stars.
Important Notice
For the duration of the War the Los
Angeles offices of THE REVIEW will be
open from 1 p. m. to 4:30 p. m. only each
day. Switchboard service will be from
10 a. m. to 4:30 p. m. and the offices will
continue to c;:lose all day Saturday.
COIN
MACHINE
REVIEW
3
FOR
AUGUST
'7'942

Page 4 Text:

I
XMAS
CARDS
. " It is not too early to select your personalized Christmas Cards. THE
REVIEW offers a wide assortment priced from 2c each on up to 20c each.
each individually printecL with your name. More than 200 samples to
select from. COME IN AND PLACE YOUR ORDER TODAY. Delivery can
be made at any time you designate.
MAIL ORDER SPECIAL. 50 French Fold Greeting Cards in Gay Christmas
Colors. imprinted with your name. and vellum envelopes to
match. Satisfaction guaranteed. Postpaid......................................
•
51 00
COIN MACHINE REVIEW
We will feature :
1. PARTS . A wide assortment of parts of
all types ready for you.
2. USED MACHINES . Bought and Sold.
Send for price list.
3 . SALES SERVICE. Whot have you to
offer for sale? Let us help you.
4 . NEW MACHINES . A limited number of
new CHAMPIONS still available. but
they won·t last long.
"Con:ii:itent Serllice"
IS OUR POLICY
During the emergency we intend to main·
taln our offices ond give the DuGrenier
operators of the West the fine service they
have had in the past.
VISIT US TODAYI
1726 S. Vermont. LOS ANGELES
156 9th St., SAN FRANCISCO
DU GRENIER WESTERN DISTRIBUTORS
R. A. PARINA Ii CO.
Meeting Clarifies Tax
COIN
MACHINI
a.YIIW
4
Foa
AUGUST
1942
LOS ANGELES.-At a special meeting
of the Associated Operators of Los An·
geles County at the North Star Auditorium
on July 25th, Managing Director Curley
Robinson gave a lengthy discussion of the
rulings of the Internal Revenue Depart·
ment applicable to free play ma,rble games
and explained the necessity of filing reo
ports before the deadline of July 31st.
Speaking of reliefs won for the operators,
Robinson said: "On June 12, 1942, the
Treasury Department in Washington,
through the Deputy Commissioner in
charge of miscellaneous taxes, issued a
clarification of the rulings governing the
rate of tax payable on pinball machines as
follows: 'The Bureau holds that pinball
machines which deliver cash or tokens to
the player, or where the location owner
redeems unused free plays, or where he
offers prizes to anyone making certain
scores, come within the purport and scope
of the gaming device definition.' This rul·
ing makes all pinball machines operated
as outlined in the ruling subject to the
$50 federal tax. This ruling was also held
everyone's got a nIckel for
BROTHER BILL
On Columbia: CHARLIE SPIVAK
by the Bureau to be retroactive to October
I , 1941.
"In order to obtain relief from the
ruinous conditions which might result from
this enormous tax and the retroactive fea·
ture, your Association met with the Bureau
in Los Angeles and obtained the following
decision: 'If you relied in good faith on
your interpretation of the ruling, to·wit:
that pinball machines with the respect to
which the location owner redeems unused
free play, were considered to be amuse·
,ment ' and not gaming devices, no liability
for gaming device special tax will be as·
serted for any period prior to the first day
of the month in which you were first noti-
fied of a gaming device liability.'
.
"Inasmuch as the first official notification
was June 12 it would follow thlft operators
and locations would be liable also for the
month of June but upon further discussion
the Bureau representative, W. L. Miller,
stated that the entire tax would not be
retroactive prior to the first day of July,
1942.
"Under the law as it now stands the $50
fee is due and payable, as of July 31, 1942,
for the Federal fiscal year ending July,
1943. Penalties for not conforming are 5
per' cent a month for 5 months and an
additional penalty as the Commissioner
may see fit to impose."
On July 24th, AOLAC notified all loca·
tion owners of the $50 tax and the penal·
ties for non-compliance.
O. K. MACHINES, INC.
I!very game Is free play. in perfect condition and already packed for Immediate shlpmentl
.
~~C p~~:J:r .. ::::::::::::::::::::::$~~:~g
!:r~~g~.~p.::::::::::::::::::::::::::::: HJg
g~:r!f~ 'idiijj"':::::::::::::::::::: ~~:~g
Duplex ................................ 24.50
Double Play , ...................... 26.50
~rr~~~~~~r··::::::::::::::::::::::::::$~~:~
:il~ke~~·~~:~ ::::::::::::::::::::::: ~~:~g
~~~~~ g~uiiiii."·:::::::::::::::::: ~~:~g
Sun Beam ......................... 26.50
Sky Ray .............................. 29.50
SPECIALS
Fleet .................................... 15.00
THREE FOR $32 . 50
C.O.D ................................... $12.50
Formation ............................ 14.50
Pick 'Em ............................ 12.50
Foille. '40 .......................... 14.50
Roxy .................................... 12.50
Lot 0 Fun ............................ 14.50
Rotation .............................. 12.50
Land. lid e ............................ 15.00
Scorecard .................. , ......... 12.50
THREE FOR $44.50
Yacht Club ............ ", .......... 12.50
Band Wagon ...................... $17.50
THREE FOR $37.50
Border Town ...................... 16.50
Double Feature .................. $15.00
Hold Over ............................ 16.50
TERMS: 1/3: Calh With Order, Balance C.O.D . Full Ca.h With
I,
BUY BONDS TODAYl
Addre •• all Replle. In care of
~:~thH~~~ ::::::::::::::::::::::::~:$~~:~g
~:!e~;~~~~:~~~:~::::::::::::::::::: !~:~
~~~~~? .. :::::::::::::::::::::::::::::::: mg
Zombie ............................... 22.50
Zig Zag ................................ 32.50
Short Stop .......................... 16.50
THREE FOR $52.50
Big Show ............................ $19.50
Big Chief ............................ 19.50
Crossline .................. __ . ___ .. ,.. .. 19.50
Flicker ......................... : .....
Metro ....................................
Stratollner ..........................
Triumph ..............................
Orders for $20.00 or , Ie ••.
.JACK FITZGIBBONS
19.50
19.50
19.50
19.50
453 West 47th St.
New York. N. Y.
1115 VENICE BLVD.
LOS ANGELES . CAL.
WHAT DOES IT
COST
TO ADVERTISE IN
THE BEVIEW
Reach the BIG NAMES of Ihe Coin Machine
Induslry wilh your adverlising in THE REVIEW
• • • Ihe ONE dominanl monthly publication in
the Induslry Ihat has been issued wilhout fail
every monlh on a regular publica lion date for
MORE THAN NINE YEARS.
THE REVIEW plays no favoriles. Tbe follow-
ing rates apply to all advertisers, large and
small, regardless of Ihe volume of adverlising
carried at any time. Consider the coveraqe
and you too will say "THE REVIEW IS THE
BEST ADVERTISING BUY! "
GENERAL ADVERTISIN,G:
Per Inch .................................................. $
Page (3 Col. x 10 .. 1.. ...........................•
2/ 3 Page ................................................
1/ 2 Page ................................................
1/ 3 Page ................................................
1/ 4 Page ................................................
1/ 6 Page ......................................... ,......
1/ 8 Page ................................................
All Rotes Net
2.25
60.00
45.00
32.50
22.50
17.00
11.25
8.50
COVERS:
2nd and 3rd Covers ............ each. net $ 75 .00
4th Cover ........................................ net 100.00
COLORS:
Publisher's Option. net. extra ................ $15.00
Specified Colors. each .........................•.. 17.50
BLEED PAGES:
$5.00 per page additional for copy extending
to trim margins and beyond our regular 3
Col. x 10 inch page size. Trim size: 8 3/, " x
11'/2".
CLASSIFIEDS:
5c per word per issue. Minimum $1.00. 10c
per word. for 3 consecutive issues of same
copy. All classified advertising must posi·
tively be paid for in advance. BLIND ADS
25c additional to cover postage for forward·
ing replies.
DEADLINES:
CLASSIFIED Deadline the 5th of each month
in Los Angeles. DISPLAY Deadline the 10th of
each month in Los Angeles. Copy must be In
by the 5th if proofs are expected. MagazIne
Is mailed from the 12th to 15th of each month
BUT NEVER LATER THAN THE 15th. Plan your
copy and prices accordingly.
•
The
COIN MACHINE REVIEW
FItzroy 8269
lll5 Venice Blvd .. Los Angeles, Calif.
•
NEW YORK: R. • P. MULLIGAN
441 Lexington Ave.
Murray Hill 2-5589
PORTLAND . ORE.: • J. A. CONVERSE
CHICAGO: C. J. ANDERSON
35 E. Wacker Dr.
CENlral lll2
1007 Terminal Sales Bldg.
All Phones : Circle 6·8343
Mlilntion of THE COIN MACHINE REVIEW is your best introduction to our advlilrtisers.
.
ATwater 2111

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