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8
THE
MUSIC TRADE
REVIEW
LING=BAYLEY CONTROVERSY ENDED.
HOW RETURNS ARE HANDLED.
The Long Standing Unpleasantness Between
Detroit Dealers Satisfactorily Adjusted by
National Association Officers.
Commissioner Cabell Discusses Publicity Fea-
tures of New Corporation Tax Law—How
Returns May be Inspected by Those In-
terested in Their Neighbors' Affairs.
Every member of the National Association of
(Special to The Review.)
Piano Dealers of America will be glad to learn
Washington, D. C, Feb. 28, 1910.
that the controversy which has existed between
Royal E. Cabell, Commissioner of Internal
J. Henry Ling and Frank J. Bayley, piano dealers Revenue, has just sent out the following com-
of Detroit, has reached an amicable adjustment munication, which will interest all concerns
through the kind offices of the grievance com- having to make returns under the new corpo-
mittee of the association, of which ex-President ration tax law. He says:
C. A. Grinnell is chairman. At the meeting held
"Many communications have been received at
in Boston in January the matter was brought
this office making inquiry as to how the re-
to the attention of the officers, and it was there
turns of corporations, joint-stock companies, as-
agreed that the grievance committee should visit
sociations and insurance companies, made as
Detroit and personally go over the case. This required under the provisions of the corporation
visitation was made in due course. The com 1 excise tax law (sec. 38 of the tariff act of Aug.
mittee handled the case very diplomatically, and
5, 1909), were to be handled in the office of the
C. A. Grinnell, chairman, now issues the follow- Commissioner of Internal Revenue, and whether
ing'statement, which has been accepted by both or not they were to be open to general inspection.
parties as entirely satisfactory:
"The law, paragraph 6, on this subject is as
follows: '6. When the assessment shall be made,
"Regarding the great amount of publicity
which Detroit has received, owing to the un- as provided in this section, the returns, together
with any corrections thereof which may have
pleasant conditions formerly existing between
been made by the commissioner, shall be filed in
the houses of J. Henry Ling and Frank J. Bayley
of this city—as chairman of the advisory com- the office of the Commissioner of Internal Rev-
mittee (and through the kind services of W. H. enue and shall constitute public records and be
open to inspection as such.'
Currier, of Toledo, chairman of the executive
committee), I am pleased to say that after an
"Congress appropriated $100,000 to carry into
interview with the gentlemen—the four of us effect the provisions of the law. Under general
having met together as per arrangement—the
statutes no portion of this appropriation is
matter has been settled to the entire satisfaction available for use in the District of Columbia.
of all parties concerned.
The returns cannot be open to general inspection
in the District of Columbia without the expendi-
"While one or both of them may have resorted
ture of a substantial sum of money. If, there-
to extreme measures, and may have said and
done things that were unfair and unbusiness- fore, it was the intent of Congress to make
like, I am sure there will be no further trouble, these returns open to general inspection, it will
be necessary for it to appropriate a sum suffi-
and trust that in the future the same pleasant
relations may again prevail between the two cient to cover the necessary expenses. Until this
houses as existed for a number of years pre- is done this bureau rules that the returns made
under this law are to be handled just as returns
viously.
"While Mr. Ling felt that many of the scur- made under other internal-revenue statutes.
"Any person, therefore, other than the tax-
rilous articles that were circulated were insti-
gated by Mr. Bayley, yet Mr. Bayley absolutely payer making the return, or his duly appointed
denies being the author of this unwarranted at- agent or attorney, who desires to see such re-
tack; and we feel that Mr. Ling is completely turn, shall make written application to the Sec-
vindicated, and trust he may enjoy the full con- retary of the Treasury, who in his discretion will,
fidence and esteem of the entire trade and of the upon a proper showing of cause, approve suth
request. A request thus approved should then
public, to which we feel he is justly entitled.
be presented to the Commissioner of Internal
"While we regret exceedingly this unpleasant-
Revenue, who will thereupon permit the return
ness—which was the result of Mr. Ling's sale
in question to be seen by the applicant upon
having been broken by Mr. Bayley and subse-
quently Mr. Bayley's sale being broken by Mr. such conditions as the Secretary of the Treasury
shall have imposed."
Ling, the three transactions being with one
and the same purchaser—yet we feel that Mr.
Ling is entirely exonerated; except that perhaps
he should not have retaliated by breaking Mr.
Bayley's sale (notwithstanding the fact that Mr.
Bayley broke Mr. Ling's sale first), but should
have reported this interference to the National
Association immediately for adjustment, instead
of taking the matter into his own hands.
"Both gentlemen are hustling young dealers
with bright prospects, and we feel sure that
the former pleasant business relations between
them will be continued."
BALTIMORE DEALERS TO EXPAND.
Hammann-Levin Co. Lease Building Opposite
Present Quarters and Will Occupy Same in
Fall—To be Remodeled.
The Hammann-Levin Co., music dealers, at
419 North Howard street, Baltimore, Md., have
secured a long lease upon the three-story build-
ing at 416 North Howard street, directly opposite
their present premises, and expect to occupy the
new quarters early in the fall after they have
been entirely remodeled to meet the demands of
their business. The company have been very
successful with the Bogart, Briggs and other
lines of pianos', as well as with their line of
general musical goods, and larger quarters have
become a real necessity.
It will be interesting to note the development
which occurs week by week on page 6. It is
worth your while.
RETAIL ACTIVITY WITH PEASE.
Manager Scofield Says February Exceeded Ex*
pectations—Wholesale Trade Not so Active
—Pease Co.'s Strong Line.
G. A. Scofield, manager of the Pease Piano
Co.'s salesroom, 128 West Forty-second street,
stated in a chat witn The Review this week that
retail trade for February had far exceeded their
expectations, and sales in the player-piano de-
partment had proven especially gratifying—as a
matter of fact they did not have a player-piano
to show on the floor the first of the week. Trade
with dealers, he added, was spasmodic, and their
wholesale trade was not so brisk as it was the
first of the year. This condition seemed general
all over the country. The Pease Piano Co. lay
stress on the fact that they have had dealers on
their books as patrons for over 30 years without
a break, and that their line of Pease, Wilbur and
Van Kirk pianos is sufficient to equip the entire
stock of any dealer.
EXHIBIT AT NASHVILLE SHOW.
(Special to The Review.)
Nashville, Tenn., Feb. 28, 1910.
The O. K. Houck Piano Co., this city, have a
handsomely decorated booth at the Nashville
Industrial Exposition, which opened today, and
are showing a fine line of instruments. More
interest has been shown in the exposition this
year than ever before.
GET PACKARD IN DENVER.
The Darrow Music Co., Denver, Col., have se-
cured the agency for the Packard piano, recently
held by the Darrow & Sharp Music Co., of that
city. They have installed a large shipment of
Packards, including the latest 88-note player-
piano, in their handsome warerooms at 612
Fourteenth street.
CORPORATION IS DISSOLVED.
(Special to The Review.)
Little Rock, Ark., Feb. 28, 1910.
The R. C. Bollinger Music Co., Fort Smith,
Ark., have filed a certificate dissolving the cor-
poration and stating that the assets have been
sold to R. C. Bollinger for $1,000. The assets
are largely in excess of the liabilities.
Ralph G. Watts has purchased the music store
of Charles Wild in Reedsburg, Wis.