Coin Machine Review (& Pacific ...)

Issue: 1942 August

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
. What
Is Gambling?
.
A DISCUSSION BY
" CURLEY" ROBI,N SON
Managing Director, Associated Operators of L. A. County
Gambling is a relative term which is
very loosely used. In its ordinary sense it
is used to denote the winning or losing of
money or other valuable things upon hazard
or chance; although there are many tran-
sactions which have the earmarks of win-
ning or losing and yet which are quite
innocently looked upon as every day busi-
ness transactions. These will be explained
a little later in this article.
Theorigin of gambling is an unsolved
question. Thomas Hyde, in his Syntagma
records his opinion that the original game
which has now been transformed into the
game of dice, was first played as a game
of "odd and even" with pebbles and this
was reaiIy the beginning of the game of
dice. Although a little later on a new game
known as "knucklebones" which bore a
great similarity to dice was evolved.
Records disclose that Sophocles ascribed
the invention of knucklebones til Pala-
medes, a Greek, who taught them to his
countrymen during the siege of Troy, and
who, according to Pausanias, made an of-
fering of them on the altar of the temple
of fortune. Herodotus relates that the
Lydians during the period of famine in
the days of King Atys invented "dice",
"knucklebones" and indeed all other
games except chess . . The fact that dice
have be~n used throughout the orient from
time immemorial has been proven by the
excavations from ancient tombs which
seems to point clearly to Asiatic origin.
Gambling with dice was a very popular
form of amusement in Ancient Greece, es-
pecially among the upper classes. The dice
were cast from conical beakers and the
highest thrown, 3 sixes always won, while
the lowest thrown was three aces. The
Romans were passionate ga.mblers espec-
ially during the luxurious days of the
Roman empire and dicing waS their fav-
orite form of amusement. Nero and
Claudius were passionately fond of gam·
bling and the latter wrote a book on it.
History records that · even the North
American Indians as early as 1636 played
with dice, and Father Brebeuf gives long
accounts of the game played by these
Indians.
.
In England, various forms of gambling
were recognized from the early days and
from 1793 to 1824 the English Lottery was
everyone's got a nickel for
BROTHER BILL
On Bluebird: TONY PASTOR
I
a recognized method of obtaining money
for the' Crown; the sum of 346,765 pounds
was realized during this period.
Even in this country the Louisiana Lot-
tery was recognized as a source of rev·
enue; however many states have banned
gambling, lotteries and other forms of
gambling with the exception of the State
of Nevada which has a population of a
little over 100,000, where legalized gam-
bling is permitted.
In all of the other states, gambling has
to a more or less degree been suppressed
by legislation, but certain transactions are
indulged in every day under the guise of
legitimate business transactions which,
upon careful scrutinx, are but a modified
form of gambling which the result is the
same, to-wit: someone wins while another
loses.
The Supreme Court of the State of Cali-
fornia, in an early decision which has
never been reversed said that "Draw
Poker" w'as an innocent and amusing game
and classified this game in the same ' class
as Checkers or Chess.
Now what are stock market transactions
but when carefully analysed, are really
gambling transactions. The law draws a
very fine distinctiori as to these transactions
compared with gambling, but this distinc-
ti'on is merely an artificial one. When
stocks are purchased on the open market,
and the buyer intends to take actual de-
livery (whether he actually does or not
does not matter), this is regarded not to
be a gambling transaction. But how many
people purchasing stocks contemplate tak-
ing actual delivery. The great majority of
them actually buy to make a profit on the
rising market and sometimes sell five or ten
minutes later even before an actual record
is made of their purchase.
The same is true of the person who buys
"on the short market" which is merely a
case of a person selling so many shares of
stock which he does. not own, and then
buying an equal nmfiber of shares when
they have gone lower, . so he can fill the
order for delivery; he has sold at a higher
price and then bought in at a lower price
and made his profit. This can only be done,
however, on a faIling market. Yet this is
not called gambling in business parlance
-it is given the puritan name of "stock
trading". If, perchance, the stock which
he has sold does not drop, but on the con-
trary rises, the seller is compelled to buy
on a rising market and thereby suffers a
loss, since he has no control over the mar-
ket any more than a patron can control the
spin of a roulette wheel.
The insurance company gambles with
the insured upon a contingency that he
will have paid into the company at least
as much as they would be called upon to
pay to his beneficiary at his death; in
other words, the company gambles with the
insured that he will live long enough for
the company to make a profit on their in-
vestment in his life.
The farmer gambles when he plants his
grain that he will reap a good harvest and
that the fruits of his labors will not be
despoiled by the elements.
The merchant gambles when he pur-
chases hi's commodities that he will not
lose by the rise and fall of the market over
which he has no control, and that his pur-
chases will render him adequate returns.
These are but a few of the uncertainties
-yet, hazards, which go to make up every
- - - - - - - - T URN PAGE
yes sir, It's
STRICTLY INSTRUMENTAL
On Decca: JERRY WALD
ANOTHER MONTH
NEARER VICTORY!
~~~
INTERNATIONAL MOTOSCOPE REEL CO., Inc.
PENNY ARCADE HEADQUARTERS SINCE 1895
Manufacturers of Photomatlc and Other famous Coin Operated Equipment
44·01 ELEVENTH STREET, LONG ISLAND CITY, NEW YORK
OPERATORS! Workmen's Compensation Insurance!
S25.00 DEPOSIT WITH POSSIBILITY DIVIDEND REFUND OF S5.00 10 SIO.OO
Why Pay More? Get Details Nowl.
-
'nc. 1929
Zeigler Insurance Agency I 'Inc.
541 S. Spring St., Michigan 0961
Specialists-Co in Mach ine Industry
Los Angeles, Calif.
Mention of THE COIN MACHINE REVIEW is your b est introduction to our advertisers.
COIN
MACHIN.
IIEVI.W
5
fOil
AUGUST
1942

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