,
THE
e,i" lJt((c~i"e ~ elliew
rEBRUARY, 1942
The 'COIN MACHINE REVIEW for February, 1942, Vol. 9, No.8. Published monthly at 1115 Venice Blvd ., Los Anqeles, Calif. Fitzroy 8269. Pa ul W . Blackfo.rd,
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. Conve.rse, 1007 Terminal Sales Bldg., ATwater 2111. Entered as Second Class Matter July 23, 1936, at
the Post Office at Los Angeles, Calif., under the Act
MARCH TAX CALENDAR
March 2
COUNTY TAXES. First day to make
return to Assessor on real and personal
property,
March 16
FEDERAL INCOME TAX. With-
holding Agents. File with Collector of
Internal Revenue annual return of tax to
be paid at source. Tax payable on or before
June 15.
FEDERAL INCOME AND EXCESS
PROFITS TAX. Corporations. Last day
for domestic corporations to file income
and declared value excess· profits tax reo
turn ; also last day for filing excess· profits
tax return pursuant to Second Revenue Act
of 1940, as amended. These returns for the
calendar year 1941 must be filed with Col-
lector of Internal Revenue with payment
of tax in full or the first quarterly install·
ment.
I
FEDERAL INCOME TAX. Citizens,
Residents, Fiduciaries and Domestic
Partnerships. File income tax returns for
calendar year 1941 with Collector of In-
ternal Revenue and pay tax in full, or first
quarterly · installment.
FEDERAL INCOME TAX. Non-
resident Aliens and Non-resident For-
eign Corporations. Fourth quarterly in·
stallment due to Collector of Internal Rev·
enue.
FEDERAL GIFT TAX. File return and
pay tax, and file donee's information re-
turn, with Collector of Internal Revenue if
gift of more than $4,000 was made between
January 1, 1941, and December 31, 1941,
to anyone person. Information return may
be filed in donor's collection district or
with Commissioner of Internal Revenue,
Washington, D. C.
March 30
FEDERAL INCOME TAX. With-
holding Agents. Monthly return of tax
withheld on bond interest for the preceding
month to be' filed with Collector of Internal
Revenue.
March 31
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). Tax-
payers. Return and payment of tax for
preceding month to the Collector of In-
ternal Revenue.
•
Your February Review
reaches you in its new wartime dress.
Editorial content has been digested
and cut to the bone without sacrifice
to value. Editorial coverage in all of
our key cities remains as before, ex-
cept in an abbreviated form . Meaning-
less publicity has been completely
omitted and engravings (to help con-
serve metals) are used only moder-
ately.
YQur new REVIEW may not be as
exciting as in years past but thrQugh-
.out the emergency this is ONE month-
ly publication that will continue toO
serve yQU month in and mQnthQutwith
authoritative news reports on gQings-
.on in the industry. THE REVIEW is
the ONLY monthly publicatiQn in this
great industry that has been issued
each mQnth (for 9 years) without
skipping a ' SINGLE ISSUE.
SQ, for the duration of the emer-
gency, we ask yQur kind indulgence.
As SQon as readjustments are made in
the industry THE REVIEW will be
the first toO come to you with an ampli-
fied issue covering such changes.
Paul Blackford.
Chutes Pay Treasury
WASHINGTON-Coin chutes have pro-
duced a near $5 million to pour into what
it takes to win, the U. S. Treasury has ac-
knowledged. Source: The $10 a year tax
on pin games, the $50 tax on slot machines
effective Oct. 1. Collections through Dec.
31 totaled $4,708,696.
With machines illegal in some states,
however, the Treasury has been discreetly
ignorant of "who paid" and "where." Pas·
sage of the bill by Capitol legislators
brought out the old argument that it
amounted to legalizing gambling; some
solons suggested they might as well "go all
the way and approve a national lottery." •
Coin man Shrine Head
SOUTH GATE, Cal.-Robert H. Causey,
sizable operator of the southeast Los
Angeles district and well-known throughout
the territory, has been named president of
the Los Nietos Valley Shrine Club, an inde-
pendent group which works under the direc-
tion of Potentate of Al Malaikah Temple C.
Don Fields.
Causey, for two years marshall of Lyn-
wood Lodge No. 600, F. and A. M., cur-
rently president of the South Gate-Walnut
Park Rotary Club, and active in civic affairs,
REMEMBER PEARL BARBOR
will be aided by a group of other distin-
guished local business and professional men
in the club's officerships.
•
Ownership No Crime
LOS ANGELES-Possession of slot ma-
chines is legal, insofar as the California
State Supreme Court is concerned. Further,
all slot machines seized by authorities for
mere possession must be returned to their
owners immediately . . What's more, the ma-
chines can be played-unless authorities cim
show "the machine is actually operated as
a gambling device."
This far-reaching decision was effected
when the Court, at San Francisco, refused
to disturb an earlier, similar ruling of the
District Court of Appeal and denied without
comment a petition for a hearing on the Dis-
trict Court's decision.
The case arose from local police seizure
in 1938 of 214 slot machines stored in a
warehouse by Abe Chapman. Acquitted of
violating a city ordinance forbidding posses-
sion of any lottery device, Chapman was
unable to get them back. Bringing suit in
Superior Court he was again unsuccessful.
Appealing, the District Co urt reversed the
decision.
•
Location Form in Use
LOS ANGELES-One of the most com-
prehensive agreement forms yet prepared to
deal with arrangements between operator
and merchant is now in use by members of
the Associated Operators of Los Angeles
County.
Full outline of responsibilities for equip-
ment, maintenance and taxability are cov-
ered in nine separate points approved by
signature of both parties in the presence of
a witness, and terms of the agreement are
so worded as to be fair to both parties. In-
cluded are points of installation, servicing,
making of electrical connections where
needed, acceptance by the merchant, mer-
chant's responsibility for safekeeping of
equipment, protection of the operator's lo-
cation from similar devices belonging to any
competitor, responsibility for loss, division
of proceeds, sharing of taxes imposed by
the Federal Government.
Any operator desiring a copy of the agree-
ment may secure it by writing the COIN
MACHINE REVIEW.
•
On the Cover
Alice Carmichael thinks winter is
the ideal time toO raise gOQse-pimples
and ,hies herself up to the High Sierras
for a bit of skiing. Orville Logan Sni-
der made the shoOt exclusively for THE
REVIEW.
•
- SEE IT TBRU IN '42
COIN
MACHINE
REVIEW
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