Japs Take Sal Hepatica
BULLETIN - It is officially announced that
the Japs have taken Sal Hepatica. The U. S.
War Department admits it, but doubts the abil-
ity of t~e yellow bellies to hold it. Late dis-
patches state that the strain on their rear is
terrific. U. S. Forces have caught them on the
run several times trying to evacuate along the
line.
AVAILABLE TO OPERATORS
WHO REALLY NEED THEM!
OFFERS MUST BE ATTRACTIVE
11 BALLY TURF KINGS
1 0 BAlLY JOCKEY CLUBS
4 BALLY KENTUCKYS
Severa' flank movements have been un-
dertaken. So far 'action consists of gas attacks
only_ The Japs tried to suppress all reports
but they leaked out and the Allies got wind of
them. Complete enemy evacuation is indicated
inasmuch as their defenses have blown up.
-Anonymous.
SOME STILL IN ORIGINAL FACTORY SEALED CRATES; ALL PRACTICALLY NEW, USED
VERY SHORT TIME, ALL CLEANED AND RECHECKED PERFECT . PREPAY YOUR
TELEGRAMS. PROMPT SHIPMENTS .
THE R. F. VOGT DISTRIBUTORS
MILNER HOTEL BLDG.
SALT LAKE CITY, UTAH
WHO DO
New Bliss Ruling
BEACH
BY ADVERTISING
IN
THE REVIEW
WHO READS THE REVIEW? A logical question
and very easily answered. for THE REVIEW
reaches the top·flight. blue-blood operators
of United States and Latin America. Today. as
in pre-war days. THE REVIEW readership rep-
resents the CREAM OF mE CROP.
COIN
MACHINE
REVIEW
8
FOR
SEPT.
1942
An authoritative survey. just completed by
us. shows the following number of readers in
each state of the union:
Alabama .............. 42
Arizona ................ 48
Arkansas ...... ........ 52
California ............ 781
Colorado .............. 110
Connecticut .......... 42
Delaware .............. 15
Florida .................. 71
Georgia ................ 43
Idaho .................... 40
illinois .................. 280
Indiana .......... ........ 82
Iowa ...................... 57
Kansas .................. 58
Kentucky.............. 43
Louisiana .............. 102
Maine ................ .... 24
Maryland .............. 23
Massachusetts ...... 79
Michigan .............. 94
Minnesota ............ 82
Mississippi ............ 38
Missouri ................ 176
Montana .............. 25
Nebraska .............. 37
Nevada ................ 24
New Hampshire .... 15
New Jersey .......... 258
New Mezico ........ 30
New York ............ 320
North Carolina .... 28
North Dakota ........ 17
Ohio ...................... 109
Oklahoma ............ 43
Oregon .................. 94
Pennsylvania ........ 277
Rhode Island ........ 31
South Carolina .... 23
South Dakota ...... 21
Tennessee ...•.......• 35
Texas .. ~ ........... ...... 360
Utah ...................... 45
Vermont ................ 18
Virginia ................ 38
Washington, D. C. 21
Wisconsin ...... ...... 78
West Virginia ...... 29
Wyoming .............. 27
Foreign .............. .... 101
Misc. . ....... ............ 50
TOTAL
READERS
4755
SCORE AN
ADVERTISING
HOME-.RUN
BY USING
THE REVIEW
CONSISTENTL Y
LOS ANGELES-The following rulin g
by Deputy Commissioner D. S. Bliss, under
date of August .28th, was made upon the
request of Ray S. Adams, Managing Di-
rector of Southern California Tavern Asso-
ciation , who requested a clarification of
the $50.00 tax:
Reference is made to your letter dated
July 29, 1942, relative to the ruling that a
pin·ball machine where unused free plays
are redeemed is considered a gaming de-
vice with respect to which liabiilty to spe-
cial tax under section 3267 of th e Internal
Revenue Code is incurred at the rate of
$50.00 per year.
You state this ruling was not given until
after midnight July 1, 1942. The first in-
dictation you had of the changed ruling was
on July 12, thus affording no time in which
to instruct operators to take these machines
off their premises, location owners and
operators were not informed until July 24;
many of your people are going to order
the machines out and refuse to pay the tax .
for which they will be liable by reason of
having had such machines on their premises
for a few days since July 1st since $50.00
yearly tax would be prohibitive in many
small locations.
In view of the above and the fact that
the law holds the location, in this instance
your membership, responsible for payment
of the tax, whereas the machines are owned
by operators who have no connection with
the establishment, you request relief by
this office, allowing your members who do
not wish to continue to have marble ma-
chines in their premises to order them out
and pay $10.00 for the period they were
used since July 1, instead of $50.00.
If, as you state, your members first re-
ceived notice in July, 1942, that redemp-
tion of free plays with respect to pin·ball
machines incurred gaming device liability,
and if, immediately upon receipt of such
notice the practice of redeeming unused
free plays was discontinued, no liability for
gaming device special tax will be asserted
against those taxpayers who, relying in
good faith on the earlier ruling, paid tax
at the rate of $10.00 per year for the period
co'mmencing July 1, 1942. However, any
person who continued redeeming free plays
after receiving such notfce is liable for
special tax at the rate of $50.00 per year
for the period commencing July 1, 1942.
Respectfully, D. S. Bliss, Deputy Com-
missioner.
Plunges On Bonds
NORWICH, Kansas - Operators of the
nation can take a tip from operator W. R.
Doze that Uni ted States War Bonds are
the best investment you can make.
" The Missus and I have 101 $25.00 bonds
already," states Doze, "and we'll get more!"
AMERICA'S BUYING HEADQUARTERS
FREE
ARCADE
PLAY
PIN
BUYS
EQUIP-
MENT
BUYS
,
Get THE FACTS from Our Nearest
Office TODAY!
The
COIN MACHINE REVIEW
FItzroy 8269
1115 Venice Blvd .• Los Angeles. Calif.
•
•
NEW YORK: R:. P. MULLIGAN
441 Lexinglon Ave.
(
Murray Hill 2-5589
•
PORTLAND. ORE.: J. A. CONVERSE
CHICAGO: C : ·J. ANDERSON
35 E. Wacker Dr.
CENtral 1112
1007 Terminal Sales Bldg.
ATwater 2111
BIG PARADE .... $59.50
ViCTORy ............ 59.50
VENUS ................ 54.50
JUNGLE .............. 44.50
SOUTH PAW ...... 44.50
CAPT. KIDD .... 34.50
MAJORS '41.. ...... 34.50
HOROSCOPE .... 34.50
BIG CHIEF .......• 24.50
SILV. SKATES .. 24.50
FLEET ................ 24.50
TWIN SIX .......... 24.50
BIG LEAGUE ..... 24.50
PAN-
AMERICAN ...... 24.50
SKY LINE ....
15.00
FORMATION .... 15.00
SCHOOL DAYS .. 15.00
COMMODORE .. 15.00
SCORE-A.LINE .. 15.00
DIXIE ....
15.00
TERMS: a.~iH HNrfER~~ ~~L .D U~~~g
MILLS PUNCHING BAGS ...................................... $39.50
CAILLE LI FTER ........................................................ 29.50
MUTOSCOPE DROP PICTURE .............................. 19. 50
SCIENTIFIC SPIT FIRE .......................................... 9.50
HOME RUN. Ball Gum Mach ., Like N.w ............ 14.50
WIZARD I c COUNTER FORTUNE TELLER ...... 14.50
BINGO. COUNTER GAMES..................................
4. 95
HOUSE ON PEDESTAL. T.lls " Wh en Wilt
I Marry"
...... __ .. __ ...... __ . _____ ........................................ __ 19.50
KEENEY ANTI-AIRCRAFT GUNS ........•............. 39.50
SCIENTI FIC BATTI NG PRACTICE ........................ 119.50
SE.EBURG SHOOT-THE-CHUTES ........................ 79.50
'GENCO 14-FT. BANK ROLL .................................. 75.00
C. O.D .• F.O.B. SINGAC. N. J. WRIT"E FOR
OUR COMPLETE LIST !!
SP
IA I
N Y
P
T
1M.
Like Brand New, Only Used a Few
We. ks ........................................................ 249.50 Each
JERSEY SPECIALTY COMPANY
SIN G A C N J
ROUTE 23, NEWARK POMPTON TURNPIKE
NEXT .T O PASSAIC RIVER BRIDGE
(ALL PHONES: LITTLE FALLS 4-07B4)
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