Music Trade Review

Issue: 1928 Vol. 86 N. 1

Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
The Music Trade Review
Capital Furniture Mfg. Co. Announces
Three New Distributors in the East
Lansing Sales Co., Boston, Mass.; Schloss Bros., New York, and Barber Distributing
Co., New York, Carrying Full Line of Company's Products
\ I OBLESVILLE, IND., December 31.—The
Capital Furniture Mfg. Co., makers of
piano benches, piano stools, and music roll cab-
inets here, wound tip the year 1927 with a very
satisfactory showing, and the new year starts
with a number of special contracts which assure
a good volume during the coming twelve
months. The Capital piano benches and cab-
inets, embodying as they do a number of special
features which are the result of nearly twenty
years' manufacturing experience by Treasurer
and General Manager J. M. Dulin, have estab-
lished themselves in trade favor so that many
dealers, after trying the product for several
years, have adopted the budget principle of
ordering a year's supply on specified delivery
date.
Owing to the financial resources of the Capi-
tal Co., it carries a large stock of every model
manufactured in its own warehouse, some dis-
tance away from the main plant in Noblesville,
and fills orders from warehouse stock, so that
the customer is sure of getting seasoned goods,
whether his order be for few or many units.
In order to further carry out this idea, the
Capital Furniture Mfg. Co. has- arranged with
three well-known Eastern houses to carry a
complete line of Capital products. The Lansing
Sales Co., 170 Harrison avenue, Boston, Mass.,
will carry a complete line of Capital player roll
TONE
is the reason why American Perfected Piano Wire
is used today — and has been used for years — in
every leading American make of piano.
It is a tough, fibrous wire that vibrates evenly
throughout — a wire of absolute uniformity — of
tensile strength without extreme hardness.
Over 60 years of experience enter into the making
of this guaranteed product. In 1900, Perfected
Piano Wire was awarded the Gold Prize at the
Paris Exposition, competing against the finest
wires from all over the world.
As a maker of fine pianos, you can afford to use
only the best wire. Let us send you full infor-
mation about the wire that has never failed to
meet any test.
Services of our Consulting Acoustic Engineer always
available—free.
American Steel &_ Wire
Company
Sales Offices:
Chicago, New York, Boston, Cleveland, Worcester, Philadelphia, Pittsburgh,
Buffalo, Detroit, Cincinnati, Baltimore, Wilkes-Barre, St. Louis, Kansas City,
Minneapolis, St. Paul, Oklahoma City, Birmingham, Memphis, Dallas, Atlanta,
Denver, Salt Lake City
Export Representative: U. S. Steel Products Co., New York
Pacific Coast Representative: U. S. Steel Products Company, San Francisco,
Los Angeles, Portland, Seattle
JANUARY 7, 1928
cabinets and piano benches at all times and ship
from that point to customers. In New York
Schloss Bros., 801 East 135th street, and the
Barber Distributing Co., Inc., 3 East 14th street,
will carry a complete line of Capital benches.
This advantage to the Eastern trade has already
been appreciated in the form of increased orders
for this equipment.
Easy-Playing Methods Are
Essential, Says Boykin
Executive Secretary of Sales Promotion Com-
mittee of Piano Manufacturers Comments
Upon the Real Need of the Day
New York, Dec. 20.
"Mr. B. Brittain Wilson,
"Editor Music Trade Review,
"New York City.
"Dear Mr. Wilson:—In last week's Review in
your Western Comment I see a statement which
reads, 'What is frankly wanted, these gentle-
men see and say, is a system of piano instruc-
tion which shall bring to the millions the abil-
ity to play the music that those millions want
at home on their own piano.'
"This is dead right. It is something that I
have urged and contended from the start of
this work. The piano must be made available
to the millions and not merely to those who
wish to attain the mastery of it. The piano
industry will never greatly increase its volume
unless it puts the piano at the disposal of the
masses.
"That is why I am such a great believer in
the Look-and-Play idea, of which you have
seen an example in 'Everybody's Look-and-
Play Piano Book' and of which you will soon
see a second example in a new book entitled
'Twelve Look and-Play Lessons for Young
People.'
"The majority of us buy by eye—we learn
by eye. Nor are we disposed to take much
time in picking up what we wish to learn.
And when I say we I mean the great masses
of us. What we need are several systems that
will enable anybody to get a little out of the
piano. Such a system should do its work not
in a year or two, but in three or four weeks.
This may appear farcical, but it is as sound
as a dollar from the standpoint of selling pianos.
"I bought a stringed instrument the other
day. I knew nothing of this instrument before
this. With it I purchased an Easy Lesson
book and now three weeks later I am having
a good time with my purchase.
"Just so it should be with the piano, and in
saying this I do not mean in any sense to de-
tract from the greatness and dignity of the
piano. But, after all' is said and done, in order
to continue to exist the piano industry must
sell pianos.
"I hope I have made myself clear. If we can
devise a means whereby the average boy or
girl, man or woman, without learning any notes,
can sit down at the piano and make a little
music, we will have done a tremendous work
for the industry."
"Faithfully yours,
. "(Signed) Edward C. Boykin."
David and Herman Jacob
on South American Trip
PHILADELPHIA, PA., January .3.— Following the
closing of the accounts for the past year David
Jacob, local head of the Knabe Warerooms,
1020 Walnut street, embarked for a two months'
tour of Central and South America. He was
accompanied by Herman Jacob, his brother
"and associate in the firm of S. Jacob & Son,
&2(h.'West Columbia avenue.
Consult the Universal Want Directory of
The Review. In it advertisements are inserted
free of charge for men who desire positions.
Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
JANUARY 7, 1928
The Music Tr a de Review
Some of the Men Who Have Made Possible the New
Platt Music Co. Building in Los Angeles
George B. Epstein
Vice-President
F. McL. Brinckerhoff
Secretary
Edwin Lester
General Sales Manager
Federated Radio Trade Convention to
Be Held in Milwaukee, February 14 and 15
Establishment of National Policies for Both Dealers and Jobbers Expected to Be Car-
ried Out at Meetings at the Hotel Schroeder in That City
V/11LWAUKEE, WIS., January 3.—A stimu-
Iation of radio business is seen here as the
result of the meeting of the Federated Radio
Trade Convention which will take place Febru-
ary 14 and IS at the new Hotel Schroeder here.
A comprehensive program is being planned
for the meeting, with speakers of national im-
portance who will select various topics of na-
tional interest. A national policy, to be fol-
lowed by all dealers and jobbers throughout the
country, is expected to be one of the things
accomplished at the meeting.
A full delegation will come from the West
Coast, according to word received here, and
plans are being made for a record attendance.
The program has been tentatively outlined as
follows:
Registration at nine o'clock on the morning
of February 14. A good-fellowship luncheon at
12:15 followed by a reception for the members
and board of directors. The business session
will open following the luncheon and reception,
and it will run through until five-thirty o'clock.
A theatre party and dance have been arranged
for the first evening. Sessions will be closed
on the second day with a big stag banquet.
Unpaid Equities in Instalment Sales
Subject of Test Case on Federal Taxes
Court Has Already Held That Income Taxes Can Not Be Collected on Payments in
Instalment Sales Which Have Not Been Made by Purchasers
VyASHINGTON, D. C, January 2.—The re-
funding of taxes amounting to millions of
dollars to merchants doing business on the in-
stalment plan depends upon the outcome of a
court case now pending, in which the Govern-
ment has appealed from a decision which, if up-
held, would completely reverse the attitude of
the Commissioner of Internal Revenue with re-
spect to taxes on instalment sales.
The pending case involves a jewelry company
which, during the period from 1918 to 1924, sold
jewelry on conditional sales contracts at agreed
prices amounting to more than $70,000. After
receiving about $50,000 on the contract prices,
the company treated the title as vested in the
purchasers and closed the accounts by charging
off the balance as uncollectible. The Commis-
sioner of Internal Revenue, in accordance with
his interpretation of the sales, taxed on the en-
j tire amount of the selling price agreed upon,
• but the company contended that it was liable
.only on the amount actually received.
The lower court gave judgment for the com-
pany on the ground that the tax was not due
until the sales were completed as agreed by full
payment or by relinquishment of the title to
the vendee and that only the amount actually
received by the vendor was taxable. The Gov-
ernment has appealed to the Circuit Court • of
Appeals where the case will shortly come up
for decision.
talkinu machines will be carried. The new
store is under management of Miss D. Dubrow,
daughter of the proprietor who is widely ex-
perienced.
GRAND
KEYS
ACTIONS
PLAYERS
of the
HIGH QUALITY
SKILLED WORKMAN-
SHIP and
FINE MATERIALS
found in all
PRATT READ
PRODUCTS
Write us NOW
New Store Is Opened
by Dubrow, Philadelphia
PHILADELPHIA, PA., January 3.—An additional
store has been acquired by Louis Dubrow, 420
South street, dealer in general musical merchan-
dise and talking machines. The new store is
located at 635 South street, just two squares
away from the original home, and has been
fitted with an attractive front and display win-
dows. A line of string goods, Q R S rolls and
PRATT, READ & CO.
Established 1806
The Pratt Read Player Action Co.
Deep River, Conn.

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