December 11, 1920.
STATE=WIDE BODY
FOR PENNSYLVANIA
Practical Way of Achieving an Idea Adopted
by the Music Merchants' Association of
Pittsburgh Evident in Letter
Mailed This Week.
The piano and music merchants of Pennsylvania
will assemble in Pittsburgh January 17, 1921, and it
is be'.ieved plans for an association with state-wide
scope will be realized. The idea was created during
discussions at meetings of the Music Merchants' As-
sociation of Pittsburgh, and Pennsylvania dealers
generally favored the scheme. Consequently the
Music Merchants' Association of Pittsburgh mailed
to all music dealers in Pennsylvania whose names
were availab'e a questionnaire asking if the recipient
favored a state organization, and if so, what city in
the state was preferred as the place to hold an or-
ganization meeting. Out of 604 inquiries sent out,
304 replies were received. Of this number 299 fa
vored the idea, 142 naming Pittsburgh as the city for
the convention, Philadelphia being next with 51
votes.
A Pittsburgh Idea.
At a meeting of the Pittsburgh association, held on
November 18, 1920, following the favorable report
on the state association questionnaire, it was. re-
solved that an invitation should be issued to all music
dealers of Pennsylvania to meet at Pittsburgh on
Monday and Tuesday, January 17-18, 1921, for the
purpose of organizing a state association of music
merchants.
"The Pittsburgh music dealers therefore extend to
you a cordial invitation to meet with them on Janu-
ary 17-18, 1921, at Pittsburgh, and urge upon all mem-
bers of the trade the importance of establishing a
state organization at this time in view of the serious
problems which confront our industry in the immedi-
ate future," is the opening sentence of a letter ser.t
out this week.
Prime Movers in Plan.
The letter is signed by Wm. C. Hamilton, presi-
dent; Arthur O. Lechner, secretary; W. C. Dierk?.
chairman convention committee, and Chas. C. Latus,
executive secretary, acting for the Piano Merchants'
Association of Pittsburgh. As an argument in favor
of the scheme the letter says:
"A strong state association has been functioning for
some years in our sister state of Ohio. At their con-
vention last September the Ohio Dealers voiced an
urgent appeal to Pennsylvania dealers to rally to the
cause of co-operative effort by organizing an effective
state association."
The Pennsylvania dealers are animated by state
pride in their plans to effect a state association. It
is probable that the next president of the National
Association of Piano Merchants will be a Pennsyl-
vanian of whom all dealers in the state are proud—
M. V. DeForeest, of Sharon. With a strong and sym-
pathetic state organization behind him it is believed
Mr. DeForeest can give the national body the best
administration it has ever had.
Some of the Pleas.
These arguments were also printed in the invita-
tion sent out to dealers:
"The enormous value of the national organizations
of the music industries .has already been demon-
strated beyond any question. In matters of national
and state legislation—particularly those dea'ing with
taxation, patents, copyrights and trade practices—the
national . organizations have proven not only their
usefulness to the industry at large but the remark-
ably able administrative forces our great industry
possesses. And the general improvement in trade
ethics which has marked the development of our
national association in matters of co-operation, ac-
quaintance and mutual confidence, furnishes addi-
tional reason for vigorous rational promotion of the
association idea in city, state and nation.
"With the growing importance of the work of the
national association and the increasing responsibili-
ties attached thereto, the national bodies require in
increasing measure the support of both state and city
associations. This support is of vital import in solv-
ing the problems involved in national or state legisla-
tion.
"Bearing in mind the measure of success that has
already been won by the hard work of the national
associations, which in the nature of the case must
seem to function rather impersonally for the whole
music industry of the United States, it is not diffi-
cult to envision, the increased effectiveness of our na-
tional associations' efforts if behind the national
bodies there stood forty-eight sturdy, virile state as-
sociations ready 3t any time to impress personally
upon our legislative representatives, both state and
national, the importance of our industry to the civic
and artistic growth of our country.
"It is an established fact that any well organized
industry commands greater esteem and more serious
consideration by both press and public than does un-
organized industry. And it is apparent that the
members of such association hold their business in
higher respect by reason of the recognized power and
dignity of the organization."
It will not be all business during the two days of
the Pittsburgh meeting, according to the tentative
program accompanying the invitation. Theater par-
tics, luncheons and a banquet as a rousing climax are
promised.
WARER00M WARBLES
(A New One Every Week.)
By The Presto Poick.
A RIGHTEOUS COMPLAINT.
I'm just a new piano and cannot understand
Why 'tis they mix me up with things of toy and
baud,
Why stick me in the window where people scarce
can see
My beauty through the maze of things so unlike me.
I don't mind where they put me, or what my com-
rades are,
But when it comes to "shew me" I should be treated
fair;
1 sec my friends stand gazing in wonder at the
sight
Of my fine style avA splendor in such a sorry plight.
With half my beauty hidden by fiddles, harps and
drums
And double bass and cymbals—'most everything
that hums—
I can't have inspiration to show what I can do
To win the admiration of those who come in view.
1 shine with all the lustre of chunks of gleaming ice.
While things they stick around me don't reach one-
tenth my price!
My luster seems diminished, and scratched and
marred beside,
I'll say it is quite plenty to spoil my upright pride!
NEW VENTURES SHARE
FAVOR OF BUYERS
Late Additions to Forces of Piano Distribution
Show Liveliness of Trade.
The New England Piano & Phonograph Company,
Boston, which recently opened a store in Lowell,
Mass., will soon open another branch in Springfield,
Mass
The W. M. Ringden Co., San Francisco, has moved
from the old location on Kearny street to 903 Mar-
ket street.
Orchestra Hall, Toledo, O, on the site of the
old Rialto Hotel, 420 St. Clair street, has opened its
doors to the public. It is conducted by the Kneisel
Music Co., incorporated for $25,000, with John J.
Kneisel as president.
W. H. Rymer, Inc., is a new music store at 12
Government street, Asheville, N. C.
W. S Barringer will open a shop to carry exclu-
sively the products of the Victor Talking Machine
Co., at 304 North Main street, Kokomo, Ind.
A SAN FRANCISCO WINDOW.
Alfred Batkin, of the Byron Mauzy store in San
Francisco, arranged a very striking Christmas win-
dow this week. Around the border is strung Christ-
mas garlands made of the California redwood tree,
and placed convenient to the articles in the window
are wreaths of the same in which are dispersed the
red berries. Bright red bows of silk ribbon neatly
distributed add the necessary touch of color to
the green garland. The Chickering grand is placed
in one corner of the window, upon which is a card
designating the quality of the product and the house
which handles the same. In the opposite corner is
a playerpiano of the latest type with a card indicat-
ing a special inducement to the purchaser of the
IMPORTANT RULING
ON TAX INVENTORIES
Committee in Internal Revenue Bureau Rec-
ommends that Taxpayers Be Permit-
ted Choice of Tax Basis.
An important ruling by the Committee on Ap-
peals and Review of the Bureau of Internal Revenue
has just been promulgated concerning income tax
valuations. It has been generally understood that
the income taxpayer could not be given the option
of inventorying at cost or market, whichever is
lower, without regard to the basis that was adopted
at the close of the preceding year, for the reason
that such was not authorized by law, such changes
being restricted to inventory situations in the year
1919.
But according to the Treasury Department Bulle-
tin on Income Tax Rulings, that Committee, after
giving careful consideration to a request from the
Income Tax Unit that a former ruling regarding in-
ventory valuations be reconsidered, now reports that
it is not believed many taxpayers took advantage of
the option as to bases of valuation which they had
in making their 1917 returns, partly because market
was above cost in many lines, and partly because
knowledge of that authorization did not reach the
public generally in time to be utilized.
With regard to returns under the Act of 1918, it
is also believed that in many lines of industry mar-
ket was above cost and inventories then were con-
sequently priced at cost. The committee has reached
the conclusion that since in so many instances the
taxpayer has had no real election, (as between basis
A, cost, and basis B, cost or market, whichever is
lower), but has been forced to take his inventory
on either basis at cost, since cost was lower than
market, therefore, the taxpayer, who, for this rea-
son, has prior to this year had no real election,
but who now desires to change to the basis of cos'c
or market, whichever is lower, should be permitted
to do so.
The committee recommends that where it can be
shown that market at the c'ose of 1918 and 1919 was
above cost the taxpayer may now elect to take his
inventory upon a cost or market basis, whichever
is lower, provided that such practice is consistently
adhered to in the future. Presumably, formal ap-
plication to the Commissioner of Internal Revenue
by taxpayers who desire to take advantage of this
decision should be made in each instance.
PROGRESSIVE NEW YORK
FIRM GIVES FINE CONCERT
Holrr.es Music Co., in Port Jervis Branch, Uses
Pleasant Method of Player Piano Instruction.
The Holmes Music Co , Port Jervis, N. Y., gave a
concert to a large and delighted crowd in the ware-
rooms at 75 Pike street last week. The numbers in
which the playerpiano was employed were highly
instructive and gave player owners present new ideas
of the pleasure- possibilities of the instrument.
The main store of the Holmes Music Company is
in Middletown. Through sound business principles
the company has built up a business of wide pro-
portions.
The organization is made up of Frederick R. Al-
ford, president; Frank E. Hall, vice-president; Clar-
ence L. Hulse, secretary; William M. Biggin, treas-
urer, all of Middletown. The fo'lowing are em-
ployes in the Middletown and Port Jervis stores:
Wilifred E. Kronk, Adolph Bortree, Lloyd Backus,
Leon W. Alford, Miss Laura Bates, Miss Edith
Budd, Mrs. Jane D. Lilts, Joseph W. Ackerman,
Chas. Hardy, Edward Borkonhagen, Reginald Strat-
ton, Arthur L. Bagley, and Aleck Dausharn, all of
Middletown.
Miss Leita La Bar is manager of the Port Jervis
store.
SELLING THE MANUAT.O.
C. F. Johnson, with headquarters at Sheffield, 111.,
has sold Manualo playerpianos throughout a wide
territory. Mr. Johnson is a convincing talker for
this instrument of the Baldwin Piano Co., and cou-
ples tireless energy with boundless enthusiasm. He-
depends upon his ability to demonstrate the instru-
ment and powers to persuade when lie prints this
in the local newspaper: "So long as you can now
secure a playerpiano that gives you this unlimited
variety of expression, why purchase the old mechan-
ical kind? You wi'l not be satisfied with anything
but the Manualo, once you try it. Come in, whether
you are ready to buy or not. It is a pleasure for us
to demonstrate any instrument made by the House
of Baldwin."
Enhanced content © 2008-2009 and presented by MBSI - The Musical Box Society International (www.mbsi.org) and the International Arcade Museum (www.arcade-museum.com).
All Rights Reserved. Digitized from the archives of the MBSI with support from NAMM - The International Music Products Association (www.namm.org).
Additional enhancement, optimization, and distribution by the International Arcade Museum. An extensive collection of Presto can be found online at http://www.arcade-museum.com/library/