Coin Machine Review (& Pacific ...)
Issue: 1942 June - Page 4
PENNY ARCADES
THE MOST PROFITABLE KIND OF COIN MACHINE
OPERATION
BECAUSE YOUR MACHINES ARE
ALL IN ONE PLACE
MANY DESIRAB .. E MACHINES
STI .... AVAI .. AB .. E
BETTER ACT FAST-
STOCKS ARE LIMITED AND NO NEW MACHINES
WILL BE MADE UNTIL AFTER WE AXE THE AXIS
INTERNATIONAL MUTOSCOPE REEL CO., INC.
PENNY ARCADE HEADQUARTERS SINCE 1895
44·01 ELEVENTH STREET, LONG ISLAND CITY, N. Y.
COJN
MACHINE
REVIEW
4
FOR
JUNE
.1942
Soundies Moves
New •••
CHICAGO.- Soundies Distributin g Corp.
.of America, In c., distributors of film s for
GRIP·TEASE
coin·operated movi es, moved on Jun e 1st
into new offices comprising almost the
entire third Aoor of th e McKin lock Build·
in g at 209 Wes t Jackson Boulevard,. accord-
m g to an announcement by Gordon B.
Mills, prexy of So undies. A 3·year lease.
was signed.
Executive offices, Soundies Film Ex·
chan ge and the Soundies Central Labora·
tory will all be located in th e new qu art er~ .
PENNY AMUSEMENT
MACHINE
A Fun and Strength
Tester
That Gets a 8ig
Penny Play
Only " • •
S67 50
MEN IN SERVICE
Supply Limited
Order from your dealer or direct from us.
Prices F.O .B. Aurora. 1/ 3 deposit with
order, balance C .O .D.
TICE MFG. CO.
125-A NEW YORK ST. RD ., AURORA. ILL.
Keep up with activities in the Coin
Machine Industry while you are in the
Armed Forces. We will accept sub-
scriptions to THE REVIEW at 50c per
year provided the magazine is ma iled
to a military address. Send subscrip-
tion~ direct to THE REVIEW. 1115
Venice Blvd •• Los Angeles. Cal.
Game Receipts
Not Ta xable
LOS ANGELES.- In reply to a request
for a rulin g as to wh ether or not mon ey
placed in ma rble ga mes located in caba·
l ets and similar pl aces where dancin g is
enjoyed an d a 5% tax is in effect, H. G.
Barn ett, Chief of Miscellaneous Division for
the Bureau of Intern al Revenue in the Sixth
District of California, ruled as follows :
"R eference is made to y.o ur letter of May
15, 1942, concerning the 5% tax attachin g
to cabarets, roof gardens, and similar
places of entertainm ent with s pecific ref-
erence to the moneys received from the
.operatio n of pin ga mes as to whether or
not such money should be included in the
total receipts for tax purposes.
"While this office has no rulin g directly
concernin g moneys received from pin
ga mes, it does have a ruling concerning th e
mon ey placed in coin operated mechanical
music machines in cabarets and simila r
places of entertainment. Th e Bureau hol ds
th at th e coins deposited by patrons in me·
chanical music machines does not consti-
tute amounts paid for admission, r efresh-
ments, service or merchandi se and th ere-
fore a re roo t subj ect to tax.
" In view of the above, it is th e opinion
of this office tha t mon eys placed in pin-ball
rr. achines by patrons woul d co me within th e
,arn e ca tegory and tha t such amoun.ts
should not be included in th e receipts for
tax purposes, under section 1700 (e ) of the
In tern al Revenue Code."
Coslow Heads Mills
~ilms
CHICAGO- Sam Coslow, producer of
R CM 3-minute movie shorts for more than
4,000 automatic movie machines in opera-
tion throughout the country, has been
placed in full charge of all Soundies pro-
duction in an announcement made here on
June 1 by Gordon B. Mills, president of
Soundies Distributin g Corp.
Minoco Productions, who heretofore
shared production of Soundies with Cos-
low's R CM, is out of th e picture a nd Cos-
low will hencefo rth produce his shorts in
New York, Hollywoo d and Chicago. Future
schedule calls fo r pro duction .of 150 Sound-
ies in Hollywood and 200 in Chicago and
New York.
The Greatest Magazine Value Ever Offered
12 BIG ISSUES
of
12 BIG ISSUES
of
Esquire -:- The Review
Now - as never before - America
needs h umor and light reading to
bring forth smiles. This is prob-
ably th e las t time you· U be able to
buy $6.00 a y e ar ESQUIRE at s uch
a bargain. Combine d with THE
REVIEW you ar.. gelling two fine
publications for only a PENNY A
DAY.
f..
The ONLY monthly in the field turn-
ing out an informative, meaty. and
ins tru ctive iss ue consistently during
the prese n t emergency. Have no
fears-THE REVIEW will POSI-
TIVELY reach you EVERt MONTH . • -
Combined w ith ESQUIRE this is a
$7.00 value for only $3.65.
FOR
ONLY
65
Only a penny a
day brings you
the tinest maga-
zine for men and
the ti nest monthly
magazine In the
industry .
ACT NOW !
Offer Positively Expires . July 10. 1942
COIN MACHINE REVIEW
+
1115 VENICE BLVD., LOS
Mention of THE COIN MACHINE REVIEW is your best introduction to our advertisers.
ANC~LES
THE MOST PROFITABLE KIND OF COIN MACHINE
OPERATION
BECAUSE YOUR MACHINES ARE
ALL IN ONE PLACE
MANY DESIRAB .. E MACHINES
STI .... AVAI .. AB .. E
BETTER ACT FAST-
STOCKS ARE LIMITED AND NO NEW MACHINES
WILL BE MADE UNTIL AFTER WE AXE THE AXIS
INTERNATIONAL MUTOSCOPE REEL CO., INC.
PENNY ARCADE HEADQUARTERS SINCE 1895
44·01 ELEVENTH STREET, LONG ISLAND CITY, N. Y.
COJN
MACHINE
REVIEW
4
FOR
JUNE
.1942
Soundies Moves
New •••
CHICAGO.- Soundies Distributin g Corp.
.of America, In c., distributors of film s for
GRIP·TEASE
coin·operated movi es, moved on Jun e 1st
into new offices comprising almost the
entire third Aoor of th e McKin lock Build·
in g at 209 Wes t Jackson Boulevard,. accord-
m g to an announcement by Gordon B.
Mills, prexy of So undies. A 3·year lease.
was signed.
Executive offices, Soundies Film Ex·
chan ge and the Soundies Central Labora·
tory will all be located in th e new qu art er~ .
PENNY AMUSEMENT
MACHINE
A Fun and Strength
Tester
That Gets a 8ig
Penny Play
Only " • •
S67 50
MEN IN SERVICE
Supply Limited
Order from your dealer or direct from us.
Prices F.O .B. Aurora. 1/ 3 deposit with
order, balance C .O .D.
TICE MFG. CO.
125-A NEW YORK ST. RD ., AURORA. ILL.
Keep up with activities in the Coin
Machine Industry while you are in the
Armed Forces. We will accept sub-
scriptions to THE REVIEW at 50c per
year provided the magazine is ma iled
to a military address. Send subscrip-
tion~ direct to THE REVIEW. 1115
Venice Blvd •• Los Angeles. Cal.
Game Receipts
Not Ta xable
LOS ANGELES.- In reply to a request
for a rulin g as to wh ether or not mon ey
placed in ma rble ga mes located in caba·
l ets and similar pl aces where dancin g is
enjoyed an d a 5% tax is in effect, H. G.
Barn ett, Chief of Miscellaneous Division for
the Bureau of Intern al Revenue in the Sixth
District of California, ruled as follows :
"R eference is made to y.o ur letter of May
15, 1942, concerning the 5% tax attachin g
to cabarets, roof gardens, and similar
places of entertainm ent with s pecific ref-
erence to the moneys received from the
.operatio n of pin ga mes as to whether or
not such money should be included in the
total receipts for tax purposes.
"While this office has no rulin g directly
concernin g moneys received from pin
ga mes, it does have a ruling concerning th e
mon ey placed in coin operated mechanical
music machines in cabarets and simila r
places of entertainment. Th e Bureau hol ds
th at th e coins deposited by patrons in me·
chanical music machines does not consti-
tute amounts paid for admission, r efresh-
ments, service or merchandi se and th ere-
fore a re roo t subj ect to tax.
" In view of the above, it is th e opinion
of this office tha t mon eys placed in pin-ball
rr. achines by patrons woul d co me within th e
,arn e ca tegory and tha t such amoun.ts
should not be included in th e receipts for
tax purposes, under section 1700 (e ) of the
In tern al Revenue Code."
Coslow Heads Mills
~ilms
CHICAGO- Sam Coslow, producer of
R CM 3-minute movie shorts for more than
4,000 automatic movie machines in opera-
tion throughout the country, has been
placed in full charge of all Soundies pro-
duction in an announcement made here on
June 1 by Gordon B. Mills, president of
Soundies Distributin g Corp.
Minoco Productions, who heretofore
shared production of Soundies with Cos-
low's R CM, is out of th e picture a nd Cos-
low will hencefo rth produce his shorts in
New York, Hollywoo d and Chicago. Future
schedule calls fo r pro duction .of 150 Sound-
ies in Hollywood and 200 in Chicago and
New York.
The Greatest Magazine Value Ever Offered
12 BIG ISSUES
of
12 BIG ISSUES
of
Esquire -:- The Review
Now - as never before - America
needs h umor and light reading to
bring forth smiles. This is prob-
ably th e las t time you· U be able to
buy $6.00 a y e ar ESQUIRE at s uch
a bargain. Combine d with THE
REVIEW you ar.. gelling two fine
publications for only a PENNY A
DAY.
f..
The ONLY monthly in the field turn-
ing out an informative, meaty. and
ins tru ctive iss ue consistently during
the prese n t emergency. Have no
fears-THE REVIEW will POSI-
TIVELY reach you EVERt MONTH . • -
Combined w ith ESQUIRE this is a
$7.00 value for only $3.65.
FOR
ONLY
65
Only a penny a
day brings you
the tinest maga-
zine for men and
the ti nest monthly
magazine In the
industry .
ACT NOW !
Offer Positively Expires . July 10. 1942
COIN MACHINE REVIEW
+
1115 VENICE BLVD., LOS
Mention of THE COIN MACHINE REVIEW is your best introduction to our advertisers.
ANC~LES
Future scanning projects are planned by the International Arcade Museum Library (IAML).