Coin Machine Review (& Pacific ...)

I
XMAS
CARDS
. " It is not too early to select your personalized Christmas Cards. THE
REVIEW offers a wide assortment priced from 2c each on up to 20c each.
each individually printecL with your name. More than 200 samples to
select from. COME IN AND PLACE YOUR ORDER TODAY. Delivery can
be made at any time you designate.
MAIL ORDER SPECIAL. 50 French Fold Greeting Cards in Gay Christmas
Colors. imprinted with your name. and vellum envelopes to
match. Satisfaction guaranteed. Postpaid......................................
•
51 00
COIN MACHINE REVIEW
We will feature :
1. PARTS . A wide assortment of parts of
all types ready for you.
2. USED MACHINES . Bought and Sold.
Send for price list.
3 . SALES SERVICE. Whot have you to
offer for sale? Let us help you.
4 . NEW MACHINES . A limited number of
new CHAMPIONS still available. but
they won·t last long.
"Con:ii:itent Serllice"
IS OUR POLICY
During the emergency we intend to main·
taln our offices ond give the DuGrenier
operators of the West the fine service they
have had in the past.
VISIT US TODAYI
1726 S. Vermont. LOS ANGELES
156 9th St., SAN FRANCISCO
DU GRENIER WESTERN DISTRIBUTORS
R. A. PARINA Ii CO.
Meeting Clarifies Tax
COIN
MACHINI
a.YIIW
4
Foa
AUGUST
1942
LOS ANGELES.-At a special meeting
of the Associated Operators of Los An·
geles County at the North Star Auditorium
on July 25th, Managing Director Curley
Robinson gave a lengthy discussion of the
rulings of the Internal Revenue Depart·
ment applicable to free play ma,rble games
and explained the necessity of filing reo
ports before the deadline of July 31st.
Speaking of reliefs won for the operators,
Robinson said: "On June 12, 1942, the
Treasury Department in Washington,
through the Deputy Commissioner in
charge of miscellaneous taxes, issued a
clarification of the rulings governing the
rate of tax payable on pinball machines as
follows: 'The Bureau holds that pinball
machines which deliver cash or tokens to
the player, or where the location owner
redeems unused free plays, or where he
offers prizes to anyone making certain
scores, come within the purport and scope
of the gaming device definition.' This rul·
ing makes all pinball machines operated
as outlined in the ruling subject to the
$50 federal tax. This ruling was also held
everyone's got a nIckel for
BROTHER BILL
On Columbia: CHARLIE SPIVAK
by the Bureau to be retroactive to October
I , 1941.
"In order to obtain relief from the
ruinous conditions which might result from
this enormous tax and the retroactive fea·
ture, your Association met with the Bureau
in Los Angeles and obtained the following
decision: 'If you relied in good faith on
your interpretation of the ruling, to·wit:
that pinball machines with the respect to
which the location owner redeems unused
free play, were considered to be amuse·
,ment ' and not gaming devices, no liability
for gaming device special tax will be as·
serted for any period prior to the first day
of the month in which you were first noti-
fied of a gaming device liability.'
.
"Inasmuch as the first official notification
was June 12 it would follow thlft operators
and locations would be liable also for the
month of June but upon further discussion
the Bureau representative, W. L. Miller,
stated that the entire tax would not be
retroactive prior to the first day of July,
1942.
"Under the law as it now stands the $50
fee is due and payable, as of July 31, 1942,
for the Federal fiscal year ending July,
1943. Penalties for not conforming are 5
per' cent a month for 5 months and an
additional penalty as the Commissioner
may see fit to impose."
On July 24th, AOLAC notified all loca·
tion owners of the $50 tax and the penal·
ties for non-compliance.
O. K. MACHINES, INC.
I!very game Is free play. in perfect condition and already packed for Immediate shlpmentl
.
~~C p~~:J:r .. ::::::::::::::::::::::$~~:~g
!:r~~g~.~p.::::::::::::::::::::::::::::: HJg
g~:r!f~ 'idiijj"':::::::::::::::::::: ~~:~g
Duplex ................................ 24.50
Double Play , ...................... 26.50
~rr~~~~~~r··::::::::::::::::::::::::::$~~:~
:il~ke~~·~~:~ ::::::::::::::::::::::: ~~:~g
~~~~~ g~uiiiii."·:::::::::::::::::: ~~:~g
Sun Beam ......................... 26.50
Sky Ray .............................. 29.50
SPECIALS
Fleet .................................... 15.00
THREE FOR $32 . 50
C.O.D ................................... $12.50
Formation ............................ 14.50
Pick 'Em ............................ 12.50
Foille. '40 .......................... 14.50
Roxy .................................... 12.50
Lot 0 Fun ............................ 14.50
Rotation .............................. 12.50
Land. lid e ............................ 15.00
Scorecard .................. , ......... 12.50
THREE FOR $44.50
Yacht Club ............ ", .......... 12.50
Band Wagon ...................... $17.50
THREE FOR $37.50
Border Town ...................... 16.50
Double Feature .................. $15.00
Hold Over ............................ 16.50
TERMS: 1/3: Calh With Order, Balance C.O.D . Full Ca.h With
I,
BUY BONDS TODAYl
Addre •• all Replle. In care of
~:~thH~~~ ::::::::::::::::::::::::~:$~~:~g
~:!e~;~~~~:~~~:~::::::::::::::::::: !~:~
~~~~~? .. :::::::::::::::::::::::::::::::: mg
Zombie ............................... 22.50
Zig Zag ................................ 32.50
Short Stop .......................... 16.50
THREE FOR $52.50
Big Show ............................ $19.50
Big Chief ............................ 19.50
Crossline .................. __ . ___ .. ,.. .. 19.50
Flicker ......................... : .....
Metro ....................................
Stratollner ..........................
Triumph ..............................
Orders for $20.00 or , Ie ••.
.JACK FITZGIBBONS
19.50
19.50
19.50
19.50
453 West 47th St.
New York. N. Y.
1115 VENICE BLVD.
LOS ANGELES . CAL.
WHAT DOES IT
COST
TO ADVERTISE IN
THE BEVIEW
Reach the BIG NAMES of Ihe Coin Machine
Induslry wilh your adverlising in THE REVIEW
• • • Ihe ONE dominanl monthly publication in
the Induslry Ihat has been issued wilhout fail
every monlh on a regular publica lion date for
MORE THAN NINE YEARS.
THE REVIEW plays no favoriles. Tbe follow-
ing rates apply to all advertisers, large and
small, regardless of Ihe volume of adverlising
carried at any time. Consider the coveraqe
and you too will say "THE REVIEW IS THE
BEST ADVERTISING BUY! "
GENERAL ADVERTISIN,G:
Per Inch .................................................. $
Page (3 Col. x 10 .. 1.. ...........................•
2/ 3 Page ................................................
1/ 2 Page ................................................
1/ 3 Page ................................................
1/ 4 Page ................................................
1/ 6 Page ......................................... ,......
1/ 8 Page ................................................
All Rotes Net
2.25
60.00
45.00
32.50
22.50
17.00
11.25
8.50
COVERS:
2nd and 3rd Covers ............ each. net $ 75 .00
4th Cover ........................................ net 100.00
COLORS:
Publisher's Option. net. extra ................ $15.00
Specified Colors. each .........................•.. 17.50
BLEED PAGES:
$5.00 per page additional for copy extending
to trim margins and beyond our regular 3
Col. x 10 inch page size. Trim size: 8 3/, " x
11'/2".
CLASSIFIEDS:
5c per word per issue. Minimum $1.00. 10c
per word. for 3 consecutive issues of same
copy. All classified advertising must posi·
tively be paid for in advance. BLIND ADS
25c additional to cover postage for forward·
ing replies.
DEADLINES:
CLASSIFIED Deadline the 5th of each month
in Los Angeles. DISPLAY Deadline the 10th of
each month in Los Angeles. Copy must be In
by the 5th if proofs are expected. MagazIne
Is mailed from the 12th to 15th of each month
BUT NEVER LATER THAN THE 15th. Plan your
copy and prices accordingly.
•
The
COIN MACHINE REVIEW
FItzroy 8269
lll5 Venice Blvd .. Los Angeles, Calif.
•
NEW YORK: R. • P. MULLIGAN
441 Lexington Ave.
Murray Hill 2-5589
PORTLAND . ORE.: • J. A. CONVERSE
CHICAGO: C. J. ANDERSON
35 E. Wacker Dr.
CENlral lll2
1007 Terminal Sales Bldg.
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Mlilntion of THE COIN MACHINE REVIEW is your best introduction to our advlilrtisers.
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ATwater 2111