The 1131h
Coqsl ~ulr
; iijonlhly Issue
~';i ~l~~
C,iH IIttlcAiHe ~ ell/elf)
NOVEMBER, 1942
The COIN MACHINE REVIEW for November, 1942, Vol. 10, No. 5. 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 Termina I Sales Bldg ., ATwater 2111 . Entered as Second Class Matter July 23, 1936, at
the Post Office at Los Angeles, Calif., under the Act of March 3, 1879. SUBSCRIPTION RATES: $1.00 per year or $2.00 for 3 years. 25c per copy.
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B. K. ANDERSON
HARRY
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HARRY HOLDSWORTH
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ROBERT A. LATIMER
HERB
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Judge Gives Game Away
LOS ANGELES-Municipal Co urt Judge
Galbraith gave .a most unusual decision
here in the case of Bogenberger vs. Mar·
riot on Novemher -4th when he rul ed that
a $335.00 balance due the plaintiff on a
Keeney Submarine Gun need not be paid
for the machine was ill egal to operate in
the ci ty.
Marriott purchased the machine from
Bogenberger under a contract calling for a
down payment of $25.00 and payments of
$5.00 a week. A clause specified that th e
machine was not to be removed from Mar-
riott's residence without the conse nt of the
seller. In violation of the con tract Mar-
riott placed the machine on lo cation in
San Pedro. It was immediately co nfiscated
by the police and Marriott' refused to make
additional payments.
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In finding for the defendant Judge Gal-
braith held that the machine was illegal
and therefore the defendant was not obli-
gated to pay the plaintiff' the balance of
$335.00.
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On t~e Cover . . .
As the most requested cover, we are
happy to offer this interesting subject again
to REVIEW ,readers. Whe,n this first ap_
peared in November, 1940, we said the fair
model was gunning for turkey. To bring it
up to date, let us say she is gunning for
Japs, Nazis, and what have you.
1942 Federal Tax Law Passed
WASHINGTON, D. C.-The huge new tax bill, which includes amend-
ments affecting the Coin Machine Industry, has passed both houses of
Congress, been signed by the President and become part of the law. Prac-
tically every type of equipment, exclusive of penny and nickel merchandising
machines not embodying amusement or gaming features of any kinds, are
taxed under the new law and adopted amendments.
The following section of the Revenue bill contains the amendments
pertaining to the federal excise tax on coin-operated devices. The new
section is a part of and amends the 1941 statute by making several changes:
SEC. 617. COIN-OPERATED AMUSEMENT AND GAMING DEVICES
(a) INCREASE IN RATE ON GAMBLING DEVICES- Section 3267
(a) (2) and (3) (relating to rate of tax on gambling devices) is
amended by striking out "$50" and inserting in lieu thereof $"100."
(b ) DEFINITION-Section 3267 (b) is amended to read as fol-
lows:
"(b) DEFINITION-As used in this part, the term, 'coin-operated
amusement and gaming devices' means (1) any amusement or music
machine operated by means of the insertion of a coin, token, or similar
object, and (2) so-called 'slot' machines which operate by means of
insertion of a coin, token or similar object and which, by application of
the element of chance, may deliver, or entitle the person playing or
operating the machine to receive, cash, premium, merchandise, or
tokens. The term does not incl¥de bona fide vending machines in which
are not incorporated gaming or amusement features. For the purposes
of this sectioit, a vending machine operated by means of the insertion
of a I-cent coin, which, when it dispenses a prize, never dispenses a
prize of a retail value of, or entitles a person to receive a prize of a
retail value of, more than 5 cents, and if the only prize dispensed is
merchandise and not cash or tokens shall be classified under clause (1)
and not under clause (2)."
(c) EFFECTIVE DATE OF AMENDMENTS- The amendments made
by this section shall be first applicable as follows:
(1) In the case of machines the rate of tax on which is increased, to .
the year beginning July 1, 1943.
(2) In the case of machines not subject to tax prior to such amend-
ments no tax shall be payable with . respect to any period before the
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effective date of this title.
(3) In the case .of machines if the limitation on the amount of the
prize dispensed is 5 cents, to the year beginning July 1, 1942.
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 close all day Saturday.
For the purpose of clarifying the various
types of equipment and the tax applicable
to each, THE REVIEW presents th e following
breakdown of classi fi cations:
CONSOLES: Annual tax $50.00 per
year until July 1, 1943; thereafter $100.00
per year. All types of co nsole~ having a
payout or gaming features are included.
DIGGERS : Annual tax of $100.00 per
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THE REVIEW HAS NEVER MISSED AN ISSUE IN THE PAST TEN YEARS!!
NO OTHER COIN MACHINE . MONTHLY, CAN MAKE THAT STATEMENT!!
COIN
MACHINE
REVIEW
3
FOR
NOVEMBER
1942