Music Trade Review

Issue: 1953 Vol. 112 N. 10

Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
Established 1879
The (jH
Vol. 112 - No. 10
THE
PIONEER
October, 1953
2 r 883rd Issue
REVIEW
PUBLICATION
O F T H E MUSIC
I N D U S T R Y
NPMA Pres. Furlong Asks Excise Tax Repeal
Urges Members and Dealers to See Congressmen
JOHN E. FURLONG, President of
^ the National Piano Manufacturers
Association, has addressed a letter to
the members of that organization and
enclosed with it a brief which he pre-
sented on August 12th to the members
of the Ways and Means Committee of
the House of Representatives, request-
ing the revocation of the 10% excise
tax on pianos.
In his letter, Mr. Furlong earnestly
urges that the members of the Piano
Manufactures Association not only con-
tact the Congressmen of their districts
while they are home, but also urges
the manufacturers to in turn urge their
dealers to see their Congressmen also
and discuss the matter with them per-
sonally. ''In writing your dealers,"
says Mr. Furlong, "stress the fact that
there is no immediate prospect of ex-
cise tax removal—and nothing can or
will be done by Congress until January
—but now is the time to lay the
groundwork for support when the new
tax bill is being written.
He then goes on to point out that in
talking or writing about the excise tax
matter to Congressmen, manufacturers
and dealers should be sure to stress the
point that 82% of all pianos are sold
for educational and religious purposes,
also that only 10% are sold directly to
religious and non-profit educational in-
stitutions which are subject to tax ex-
emption under the present laws; that
72% of pianos are purchased for edu-
cational use in the home and receive
no tax exemption.
"Another point that might be worth
stressing," said Mr. Furlong, "is that
pianos and other musical instruments
were first taxed under Section 3404 of
the Internal Revenue Code in the Rev-
THE MUSIC TRADE REVIEW, OCTOBER, 1953
M. Mason. Illinois; Thomas E. Martin,
Iowa; Hal Holmes, Washington; John
W. Byrnes. Wisconsin; Angier L. Good-
win. Massachusetts; Antoni N. Sadlak,
Connecticut; Howard H. Baker, Tennes-
see; Thomas B. Curtis, Missouri; Vic-
tor A. knox. Michigan; James B. Utt,
California; Jere Cooper, Tennessee;
John D. Dingell, Michigan; Wilbur D.
Mills. Arkansas; Noble J. Gregory,
Kentucky; A. Sidney Camp, Georgia;
Aime J. Forand. Rhode Island; Herman
P. Eberharter. Pennsylvania; Cecil R.
King, California; Thomas J. O'Brien,
Illinois, and Hale Boggs, Louisiana.
Finance Committee
JOHN E. FURLONG
enue Act of 1941 as a temporary meas-
ure. This temporary measure is still
in effect 12 years later. You will find
other points in the brief and no doubt
have important points of your own to
stress."
Mr. Furlong then suggests that if
letters are written on this subject copies
should be sent to Jack F. Feddersen, H.
& A. Selmer, Inc., Elkhart, Ind., who is
Chairman of the Excise Tax Committee
of the association.
Enclosed with the letter also is a
list of members of the Ways and Means
Committee of the House of Representa-
tives and also members of the Finance
Committee of the U. S. Senate.
Committee Members
The Ways and Means Committee is
composed of the following: Daniel A.
Reed, New York, Chairman; Thomas A.
Jenkins, Ohio; Richard M. Simpson.
Pennsylvania; Robert W. Kean. New
Jersey; Carl T. Curtis, Nebraska; Noah
The members of the Finance Com-
mittee of the U. S. Senate are: Eugene
D. Millikin. Colorado, Chairman; Hugh
Butler. Nebraska; Edward Martin,
Pennsylvania; John J. Williams, Dela-
ware; Ralph E. Flanders, Vermont;
George W. Malone, Nevada; Frank
Carlson, Kansas; Wallace F. Bennett,
Utah; Walter F. George, Georgia;
Harry Flood Byrd. Virginia; Edwin C.
Johnson. Colorado; Clyde R. Hoey,
North Carolina; Robert S. Kerr. Okla-
homa; J. Allen Frear, Jr.. Delaware,
and Russell B. Long, Louisiana.
In his brief presented to the mem-
bers of the Ways and Means Committee,
Mr. Furlong, after pointing out that he
is Vice-President of Winter & Co. and
President of the National Piano Manu-
facturers Association of America, a
group composed of 23 piano manufac-
turers who produce approximately
87l/>%' of the pianos made in the
United States, plus the principle sup-
pliers to the piano trade, he says:
"I appear before you to request that
the present 10% excise tax be removed
Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
from pianos. This request is made for
the following reasons:—
1. Pianos are sold primarily for edu-
cational purposes and the tax. is
therefore, a tax on education.
2. Owning and learning to play the
piano is not a luxury but a part
of the American way of life.
3. The reasons for the original im-
position of this tax no longer exist.
4. The piano industry is a small in-
dustry which has never fully re-
covered from the effects of the
depression following \^orld War I.
to actually play the piano sometime
during the day and play upon silent
keyboards during the rest of the les-
son. This plan has proven popular
with teachers, supervisors and gen-
eral administrators.'
"In addition, here is a practice piano
keyboard which is very similar to a
real piano keyboard and which is made
by the same company which manufac-
turers keyboards actually used in pi-
anos. Under present law. such key-
boards are not subject to the excise tax
and rightly so, because they are a tool
of education. When such a keyboard is
built into a piano and used for the
same purpose—education—it is subject
to the tax if that piano is used in the
home.
"The essentiality of musical educa-
tion has long been recognized by
American educators. Such training is
now required in public and parochial
schools, and is provided on a much
Exhibit T
larger scale through practice and pri-
vate instruction in the home.
"That our government recognizes the
"In this the piano is the basic mu-
fundamental need for pianos in educa-
sical instrument.
tion is indicated by a letter attached
(Exhibit I) addressed on May 21. 1952
Keyboard Experience
by T. L. Roswell, Associate Director,
Division of Civilian Education Re-
"The American Music Conference, a
quirements. Federal Security Agency,
non-profit organization for the advance-
to Harry J. Holbrook, Director, Con-
ment of music and music education, is
sumers' Durable Goods Division. Na-
chiefly responsible for the significant
tional Production Authority. To quote
and rapid development of "keyboard
in part—
experience" which is generally taught
'Since there is no satisfactory sub-
with a paper piano keyboard such as
stitute for copper in manufacturing
I have in my hand and one of which
certain strings used in the piano, this
I should like to give to each of you
policy has the effect of reducing pro-
gentlemen if I may. These are used in
duction to the lower percentage allowed
thousands of elementary schools in the under the copper allocation and is hav-
United States to instruct students by
ing an undesirable effect upon the edu-
class method the basic fundamentals of
cational program of the Nation. There-
music. The greatest living authority on
fore, it is deemed desirable that care-
the subject is Dr. John C. Kendall.
ful consideration be given to modify-
Vice President of the American Music-
ing the policy under which allotments
Conference, formerly President of the of copper are made to the manufactur-
Music Educators National Conference
ers of pianos. It appears that a per-
and formerly Director of Music Educa-
centage of copper equal to that of steel,
tion for the Denver Public Schools.
in proportion to the base period of con-
We quote from Dr. Kendall's report to
sumption, is essential.
the National Piano Manufacturers As-
"Recent surveys have established the
sociation on June 9th, 1953—
fact that more than 85 per cent of all
pianos are used for educational pur-
'Basically all music education is
poses. In this country the prevailing
founded upon the knowledge that can
practice has been for the student of
be gained from the study of the key-
piano to start his training in the home
board. In the keyboard experience
through the medium of a private in-
program, the emphasis is no longer
structor. Each year more emphasis is
based upon developing piano soloists
placed on group instruction in the
although we know that as a result
schools. It is also necessary for the
of this basic training many children
student to have a practice instrument
will find it desirable to carry on with
their piano experience. In this pro- in his home if he is to make satisfac-
tory progress in the field of music.
gram the entire class of children are
given keyboard lessons as a part of
the music education program, the
Piano the Basic Instrument
keyboard work being offered in lieu
of the regular vocal class, one or
"The piano is recognized as the basic
two days a week. In these classes
instrument for all instruction in music.
every child is given an opportunity
There are more than 50.000 music edu-
cators in the United States. More than
one-half of these educators are mem-
bers of the Music Educators National
Conference, Department of Music of
the National Education Association.
This organization has wholeheartedly
endorsed the proposal as outlined
above. The Office of Education, in turn,
offers its endorsement and requests
your favorable consideration of an ade-
quate allocation of copper for the man-
ufacturers of pianos.'
"Further evidence is afforded by a
survey (Exhibit II) completed by Dr.
Albert Haring of Indiana University.
who is Consultant to the American Mu-
sic Conference, for the National As-
sociation of Music Merchants which
established that 82 per cent of all pi-
anos sold are purchased for education-
al purposes.
Tax On Home
Training Inequitable
"In recognition of their educational
value. Congress in 1948. removed the
tax on all pianos sold to religious and
non-profit educational institutions (H.
R. 6808). This accounts for only 10
per cent of the pianos sold.
"Unfortunately, pianos purchased for
education outside the school room, or
as shown by Table II, approximately
72% of the total, are still subject to
tax.
"This we respectfully suggest is in-
equitable. We find it difficult to under-
stand why the piano the student prac-
tices on at school is exempt from tax
but the one he uses at home for the
same purpose is subject to tax. They
are utilized for a common objective
and we believe there should be no dis-
tinction.
"It is well established that children
should begin their piano lessons while
they are young, preferably about 9 or
10 years of age. If education is not
then started, it is seldom that a child
ever learns to play the piano.
"That parents wish to give their chil-
dren such education in the home was
revealed by a survey for the National
Piano Manufacturers Association of
America, Inc. by Foote, Cone & Beld-
ing, national advertising and research
agency. (Exhibit III).
In its report Foote. Cone & Belding
showed this conclusion: "Middle and
upper middle class families constitute
the most promising market segment
particularly in the $3,000 to $5,000
bracket. As far as the desire to own
a piano is concerned, the grestest num-
ber of prospects earn under $3,000 a
(Turn to Page 9)
THE MUSIC TRADE REVIEW. OCTOBER, 1953

Download Page 5: PDF File | Image

Download Page 6 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.