Music Trade Review

Issue: 1941 Vol. 100 N. 10

Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
THE MUSIC TRADE REVIEW, OCTOBER, 1941
moving the $5.00 transportation cost,
and dividing the remainder by 11. as
in Example No. 1 (b),—1 11 of $330.00
—$30.00.
10. RETAIL SALES
If the manufacturer sells at retail the
basis for tax, if he also regularly sells at
wholesale in substantial quantities, will
be the regular wholesale price. If his
wholesale sales are made at several vary-
ing but bona fide rates of discount, the
basis for tax will be the average selling
price for the smallest wholesale lots. If
the manufacturer does not regularly sell
at wholesale in substantial quantities, a
fair market price, which will constitute the
basis for tax, will be established by the
Commissioner of Internal Revenue.
11. CONSIGNMENT SALES
The basis for tax on merchandise sold
through a consignment dealer will be
ordinarily the net price received from the
dealer.
12. ACCESSORIES
Musical instrument accessories, which
we construe to include piano benches, are
not subject to the tax.
13. EXCHANGES
When merchandise, on which tax has
been paid, is returned, the sale is re-
scinded, and the price refunded, the man-
ufacturer may obtain credit or refund of
the tax paid. If only a portion of the price
is refunded, a proportionate amount of
the tax will be credited or refunded.
14. SALES TO THE UNITED STATES
AND POLITICAL SUBDIVISIONS
No tax attaches to merchandise sold
direct to the United States or any of its
States or Territories or any political sub-
division thereof. If the sale is made to a
dealer for resale to the United States,
States, Territories or such political subdi-
visions, the tax attaches (even though it
is known that such resale will take place)
but the manufacturer may secure a credit
or refund of the tax so paid when such
resale takes place. The regulations re-
quire that a certificate of exemption be
obtained as to all sales claimed to be tax
free under this provision.
Believes that South should be favored
with Shorter Installment Term
The new installment regulations which
went into effect on September 1st have
created considerable discussion through-
out the music industry with opinions vary-
ing on some of the minor details but on
the whole bringing universal approval.
Dealers in the South, however, feel that
18 months maximum is too short a term
for that part of the country making the
monthly installments beyond the reach of
the middle classes. This is reflected in a
statement made recently by Paul S.
Felder, president of Philip Werlein Ltd.,
New Orleans, La. and past president of
the National Association of Music Mer-
chants when he said, "The only criticism
that I have to make is that the 18 months
maximum is all right for the North, where
money is plentiful and where the middle
classes earn enough to make monthly
payments, but in the South, where the
scale is lower, it does not seem fair that
the government should use the same yard-
stick. The business done in the South in
pianos is but a small part of the total busi-
ness done in the nation and by granting
24 months to the South, they would
secure about the same restriction in in-
stallment selling as they will in the North
under the 18 months regulation.
"L therefore think that this differential
should be made and I am trying to organ-
ize some of the southern music merchants
in an effort to bring pressure to bear on
Congress to put us on a parity -with the
northern music dealers."
pianos may be displayed and a large
room for the stenographic, clerical and
bookkeeping staff with a private office for
Secretary Carl Wohlburg. The six story
The executive offices of Kohler <& Camp- plant is now in full operation and produc-
bell, Inc., are now located at 614 West tion is steadily increasing.
51st Street, New York in the building
where Kohler & Campbell pianos are now
"Bill" Mennie a Grandpappy
being manufactured. The offices were
A
new priority consideration came into
moved last month from 629 West 50th
Street, where they have been located for the life of W. A. Mennie, secretary of the
several years. At present they are on the music industry associations, on the 14th
little Mary Bemedette
second floor of the plant where a suite of September when
!
of rooms have been arranged with a pri- Monteleone, 8 /2 lbs. arrived at the home
vate office for President Julius A. White of Mr. and Mrs. Thomas Monteleone in
and one for vice president Gustave Port Chester, N. Y. Mrs. Monteleone is
Behning, a large reception room where Mr. Mennie's only daughter.
Kohler & Campbell
Offices Moved
Huston-Baldwin Co. makes Sales
at Wisconsin State Fair
15. SALES FOR EXPORT AND SHIP-
MENT TO THE UNITED STATES
POSSESSIONS
No tax is due with regard to merchan-
dise sold for export or for shipment to a
possession of the United States.
16. RETURNS AND PAYMENT
Tax return should be filed on or before
the last day of the month succeeding the
month in which the tax attaches. Re-
mittance for the tax must accompany the
return. Each manufacturer should obtain
his own forms from the Collector of Inter-
nal Revenue for his own District.
Huston-Baldwin Exhibit at Wisconsin State Fair
The Wisconsin State Fair proved profit-
able for the Huston-Baldwin Stores Mil-
waukee, Wis., who held an exhibit there
this year. This fair is always very largely
attended and this year, besides accumu-
lating a long list of prospects, the Huston-
Baldwin organization sold seven pianos
in the first few days. Present at the ex-
hibit during the Fair were E. G. Ascher
and Gordon Kofler, wholesale represent-
atives of the company, who may be seen
in the accompanying illustration.
Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
10
THE MUSIC TRADE REVIEW, OCTOBER, 1U1
Greater Tuner
Unity Needed
So says Arthur Berson, Chairman of Membership
Committee of National Association of Piano Tuners
At the recent convention of the Na-
tional Association of Piano Tuners, Arthur
Berson made an appeal for greater tuner
unity when he said: "Never before, in our
country/ has there been such a wide-
spread interest and activity in the various
fields of music as there is today. It is
known to all of us that schools and col-
leges have extended their musical cur-
ricula, innumerable amateur and profes-
sional musical ensembles have sprung
up everywhere and are still rapidly grow-
ing in number, countless musical clubs
and groups conduct courses in music ap-
preciation and history, while thousands
of beginners, child and adult, register
daily to begin the study of some musical
instrument or other.
"The old phonograph, regarded by
many as dead and gone, has experienced
a resurrection and come forth anew,
flanked on one side by various kinds of
home-recording devices and on the other
by electrical amplification and tone-con-
trol. Today, many American families are
no longer confined to regaling their
musical guests with choice arias or sym-
phonies recorded by artists or great
musical organizations, but can subject
them to a home-recorded fortissimo dis-
play of the limited or unrestrained instru-
mental or vocal talents of Johnnie or
Mary, solo or with orchestral or piano
accompaniment.
"Parallel with, and as part of these
developments has come a marked in-
crease in the manufacture and sale of
musical instruments of all kinds—particu-
larly the piano which, because of its uni-
versal role, stands out as the most im-
portant of all musical instruments.
PUBLIC BETTER ADVISED
"The second important fact is that
piano-owners and piano-students of 1941
understand more of piano construction
and piano quality than ever before, and
that it is an increasingly-occurring exper-
ience for tuners to have customers give
an intelligent description of what they
want to have done on their pianos—
whether it has to do with voicing, tuning,
pitch, or touch-regulation. This important
and encouraging fact is due in large
measure to the excellent piano teaching
to be found in many parts of the country,
where teachers understand how much
good playing depends on the proper
mechanical functioning of the piano. It is
also attributable in part to the nature of
reading material found in current com-
petitive piano advertising issued by the
more enterprising piano manufacturers. In
no small measure is it to be explained
also by the patient and painstaking edu-
cational efforts of our own individual
NAPT members.
"The third important fact—and the one
which will require the greatest amount of
attention on our part is that, with the
situation as favorable as it has been out-
lined thus far, we are now faced with a
general sky-rocketing of prices and a
possible curtailment of all kinds of ser-
vices. This economic tendency with all
its possible unfavorable effects may ex-
tend over a long period, and it will need
all the ingenuity and united effort that
tuners can muster for us to keep ourselves
on an even keel and continue functioning.
"The three facts I have enumerated
present us with separate problems and
obligations which must be understood
separately; yet they call for action which
must be carried on around them simul-
taneously.
products or services, our association has
taken the positive and dynamic stand
that we cannot afford to wait for things
to come our way, but must go out into
the competitive market and struggle for
our share of the nation's business.
"We must be on our guard against the
dangerous idea that in times of low pur-
chasing-power music becomes a luxury
and must go by the board to make way
for more essential things. Many of us are
prone to allow our competitors to sell us
this dangerous idea with the inevitable
result that we begin to regard ourselves
as non-essential, lose our sense of pro-
portion, our morale, and finally our in-
comes. Our problem and our obligation
as piano-tuners in this connection is to
begin an aggressive move forward under
the leadership of NAPT and all other mus-
ical agencies to give life and meaning to
the slogan of the trade, that in our coun-
try and especially at this time, "Music Is
Essential".
RAISE PIANO SERVICE STANDARDS
"Regarding the growing intelligence of
piano-owners and students on the matter
of what constitutes good piano service:
MORE ACTIVITY NEEDED
Here our problem and our obligation is
"As regards the first fact—the ever- at once obvious. It is that of raising our
increasing interest in music and its bene- piano-service standards to an even-higher
ficial effect on the use of pianos; our level. A more appreciative piano-owning
problem and our obligation here is to public, seeing the need of having more
see that the tempo of this increasing in- done on their pianos will be more ready
terest is maintained and accelerated, des- to pay for the needed work, provided they
pite the negative influence of the chang- have the fullest confidence in the men
ing economic situation. Our National they engage. If we wish to build and cul-
Association of Piano Tuners has time and tivate a larger market for ourselves, we
time again expressed its progressive must be prepared to answer all the de-
stand on this matter in a number of ways. mands of this market, and to serve it with
the highest degree of technical skill
"For example, it recently joined the possible. We dare not rest content with
National Music Council, a broad organ- what we have learned thus far, but must
ization composed of all the important continually improve ourselves and keep
agencies and enterprises connected with abreast of new developments through the
the advancement of music. Again at one fraternal exchange of our knowledge,
of its recent conventions, NAPT resolved
experience, and ideas. Here, too, NAPT
to urge tuners, for their own good and
for that of the industry and music-public, plays an indispensable role. It is the
to recommend the junking of pianos medium for bringing together the best
beyond repair and the purchase of new and most progressive-minded piano ser-
pianos. Thirdly, individual members of vice men of the country, with the result
NAPT are engaged throughout the coun- that the very name, "National Association
try in musical activities of various kinds of Piano Tuners" is, in the minds of grow-
as apart from piano servicing. And finally, ing numbers of people, synonymous with
on the question of competition between 'best in piano-service.'
musical products or services and other
(Turn to Page 14, Col. 1)

Download Page 9: PDF File | Image

Download Page 10 PDF File | Image

Future scanning projects are planned by the International Arcade Museum Library (IAML).

Pro Tip: You can flip pages on the issue easily by using the left and right arrow keys on your keyboard.