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Vol. 5, No.5
March 15, 1979
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Staff
Publisher and Editor :
Ralph C. Lally II
Managing Editor:
David Pierson
Marketing & Research :
LAY
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Depreciable Life - three, five or seven years?
It Depends ................................. . ..... 15
In the conclusion of his award-winning series on
depreciation , Charles C. Ross tells why the shortest
possible life may not be the ideal depreciation method.
Beau Eurell
International Editor :
David Snook
Editor, Coin Slot
Technical Editor :
Zac Oliver
Correspondents:
Mark Twain
Roger C. Sharpe
Robin Minnear
DickWelu
Tom Howarth
Mary Claire Blakeman
Art Direction :
Katey Schwark
Administrative Assistant :
Valerie Mitchell
Typography:
Vickie Lofton
Circulation Manager:
Gloria Dering
Advertising Representative :
Ralph C. Lally II
European Representative :
Esmay Leslie
PLAY METER, March 15, 1979.
Volume 5, No. 5. Copyright 1979 by
Skybird Publishing Company . PLAY
METER ( ISSN 0162-1343) is publish-
ed twice monthly on the 1 st and 15th
of the month . Publishing offices: 112
North Roadway, New Orleans, La .
70124, P. O.
Box 24170, New
Orleans, La . 70184 . Tel. : 504 / 282-
0261 . Subscription rates: U. S. and
Canada - $25; Europe and Japan -
$45; elsewhere - $50. One order
subscription : 2-9, $20 each ; 10-24,
$17 each; 25 or more, $15 each .
Advertising rates available on re-
quest. No part of this magazine may
be reproduced without expressed
permission . The editors are not
responsible for unsolicited manu-
scripts. Second-class postage paid at
New Orleans 70113. Postmaster:
Send Form 3579 to PLAY METER ,
P. O. Box 24170, New Orleans, La .
70184.
European office: PLAY METER Pro-
motions, "Harescombe" Watford
Road , Northwood Middx. England,
Northwood 29244.
Western Regional Office : P. O. Box
692, Chatsworth , Ca ., 91311. Tel. :
213 / 882-4005.
Property Assessment Ripoff ...................... 18
Michael Mendelsohn has some advice for operators:
Don't accept the tax man's assessment of your games
without a fight.
Science Vs. Luck .. ...... ... .. .. ... ... . .. ......... 20
Mark Twain, the famous humorist, had once concerned
himself with the legal question of the skill factor in a game
that the courts saw as being a game of chance. It should
be interesting reading for operators to see that if Mark
Twain were alive today, he would be on their side in their
battle with pinball legality.
Tax Ploys ........................................ 23
Arthur B. Hollander points out that tax avoidance, not tax
evasion, is a perfectly legitimate right of every American
taxpayer. He then suggests some methods the operator
can use .
It Wasn't Too Bad After All ........................ 48
Ralph Lally, editor and publisher for PLAY METER,
reports on the recent A . T. E. Show in London .
New Yorkers Dig a Grave for Pinball ............... 48
Pinball in the Big Apple is on rough times these days,
legally that is . And Roger C. Sharpe summarizes what is
at the core of the problem.
From the Editor ................................... 4
Guest Editorial .................................... 6
Mailbox .. . ....................................... 7
Operating ......................................... 8
Coinman ........................................ 12
Distributing ...................................... 26
Music Programming .............................. 29
Manufacturing ................................... 42
Critic's Corner ................................... 50
Technical Topics ................................. 56
New Products ... . ................................ 58
Classified ........................................ 62
Music Research Dept .: Dennis Dan-
ko, Mgr.; Bonnie Focazio
PLAY METER , March, 1979
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