The Illth Consecutive Monthly Issue 01 the
C~ih IJttlcAihe ~ eilieltJ
SEPTEMBER, 1942
The COIN MACHINE REVIEW for September, 1942, Vol. 10, No. 3. Published monthly at 1115 Venice Blvd., Los Angeles, Calif. Fitzroy 8269. Paul W. Blackford,
editor and publisher. NEW YORK OFFICE, Ralph P. Mulligan, 441 Lexington Ave ., Murray Hill 2·5589. CHICAGO OFFICE : C. J. Anderson, 35 East Wacker
Drive, CENtral 1112. PORTLAND, Ore ., OFFICE: J . A. Converse, 1007 Termina I Sales Bldg ., ATwater 2111. Entered as Second Class Matter July 23, 1936, at
the Post Office at Los Angeles, Calif" under the Act of March 3, 1879. SUBSCRIPTION RATES: $1.00 per year or $2.00 for 3 years. 25c per copy.
Williams Manufacturing
CHICAGO-A welcome name joined the
ranks of coin machine manufacturers in
August when Harry E. Williams announced
that his United Manufacturing Co. was set
up at 6123 North Western Avenue in Chi·
cago ready to revamp and rebuild marble
games and give them the appearance and
earning power of brand new games.
Harry is a pioneer in the industry and is
one of its best liked personalities. Back in
1933 he started the whole marble ,g ame
business off with his Contact game. Later
he built four or five games in his own Los
Angeles plant before the Chicago manufac·
turers induced him to come East and create
games for them. He developed prize oper·
ator.moneymakers for Pacific Amusement,
Bally, Exhibit and others before embarking
on his present revamping enterprise.
At present United is rebuilding Zombie
into a new game named Midway. The old
play.board is stripped and discarded. A new
design and different play-board added, com-
plete new and different art work, all me-
chanical parts thoroughly reconditioned and
cabinets given a special attention that defies
descri ption.
.
All coindom wishes the best for Harry
and his United Manufacturing Co.
OCT. TAX CALENDAR
OCTOBER 20
FEDERAL INCOME TAX. With·
holding Agents. Monthly return of tax
withheld on bond interest for the preceding
month to be filed with Collector of Internal
Revenue.
OCTOBER 31
FEDERAL TAX ON ADMISSIONS
AND DUES, FACILITIES, OIL PRO·
CESSING, SAFE DEPOSIT LEASES,
ELECTRICAL ENERGY, TRANSPOR-
TATION, SALES (INCLUDING RE-
TAILERS' AND MANUFACTURERS'
EXCISE TAXES). Taxpayers. Return
and payment of tax for preceding month to
Collector of Internal Revenue.
FEDERAL OLD AGE BENEFITS
PAY ROLL TAX. Employers. Last day
to file tax return and wage report for third
quarter 1942 on Form SS·la with Collector
of Internal Revenue and pay tax thereon.
FEDERAL UNEMPLOYMENT IN-
SURANCE PAY ROLL TAX. Employ-
ers of Eight or More. Fourth installment
for taxpayers electing to pay quarterly.
AULAC Carries Plea For Fair
License ~ee to Washington, D. C.
The Tax To Date
WASHINGTON (Special) -
The
huge lax bill in which the Coin Ma-
chine Industry, as well as practically
every other industry, is vitalfy in-
terested, is still with the Senate Finance
Committee and hearings are being held
privately.
Bill is the most important tax meas-
ure ever in committee and virtually
every individual in the nation will be
affected in one way or another by the
findings and recommendations.
Various aspects of the bill are hav-
ing a fine tooth combing by moneyed
interests and it is not ~xpected the
recommendations of the Committee
will be given before late September or
early October.
Just what effect suggestions and
recommendations of various Coin Ma-
.chine interests have had has not been
revealed and will not be known until
the Committee reports.
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REVIEW SERVICE
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FLAG
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B. K. ANDERSON
HARRY HOLDSWORTH
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ROBERT A. LATIMER r
HERB TRACKMAN
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hnporlonl Notice
Exotic Jane Wyman puts on her best smile
lor Scotty Welbourne just belore taking a
summer dip in the pool 01 the Beverly Hills
hotel. ScoHy took this shot especially lor
the September cover 01 THE REVIEW.
For the duration of the War the Los
Angeles offices of THE REVIEW will be
open from 1 p. m. to 4:30 p. m. only each
day. Switchboard service will be from
10 a. m. to 4:30 p. m. and the offices will
continue to close all day Saturday.
LOS ANGELES.- Appearing before the
Senate Finance Committee in Washing-
ton, D. c., on August 14th, Curley Robin·
son, managing director of the Associated
Operators of Los Angeles County, requested
that the present law, Section 3267 (b-l) ,
of the Internal Revenue Code, be amended
so that its present inequitable interpreta·
tion, insofar as pinball machins are con-
cerned, be removed.
Robinson was accompanied to Washing-
ton by the Association's attorney, Art Mohr,
and appeared before the Committee at a
special session. The following brief was
submitted by Robinson and Mohr to mem-
bers of the Committee:
Honorable Committee on Finance,
United States Senate,
Washington, D. C.
Mr. Chairman and Gentlemen 0/ the Senate
Finance Committee:
Pursuant to committee hearings this
morning with regard to the proposed new
tax levy on coin operated machines, the
purpose of which, is to amend Section 3267
of the Internal Revenue Code of 1941 Act,
the undersigned witnesses hereby give you
a brief resume of the effect of the new
proposed amendment to this Section upon
Novelty Pin Ball Games.
The proposed amendment originating in
the House of Representatives, in the Rev·
enue Act of 1942, known as Section 617,
"Coin operated amusement and gaming de-
vices" which amends Section 3267- (b) of
the Internal Revenue Code, giving the defi- -
nition of pin ball and gaming devices, will
automatically place in clause 2 of said Act
th e hundreds of thousands of pin baH
games in operation throughout the country,
and thereby subject them to a $50 annual
tax as a gaming device.
Your witnesses testified before your com-
mittee this morning stating that they rep-
resented the operators and merchants in
whose busine,ss establishments these games
are operated throughout the-State 'Of Cali·
fornia. The cost of these pin ball games
averages approximately $140. They have
a life span of approximately four months
and an income riot exceeding $lQ.OO per
week, and in mllny cases much ' less. The
merchants in whose establishments these
amusement games are lo cated have come
to depend upon them as a trade stimulus,
and to subject the owner of the establish-
ment to the payment of a $50 tax with a
correspondingly minute profit as stated
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COIN
MACHINE
REVIEW
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FOR
SEPT.
1942