Coin Machine Review (& Pacific ...)
Issue: 1947 January - Page 11
,..,,------......,,--------------------------------------;--~
~ ----~~ ;
JANUARY, 1947
OFFICE OF PU'BLICATION: 1115 Venice Blvd., Los Angeles 15, Calif. Paul W. Blackford, Edit";'
and Publisher; Clarence G. Beardslee, Assistant to the Publisher. Fitzroy 8269. CHICAGO
OFFICE 11 I: C. J. Anderson, 35 East Weicker Drive, CENtral 1112; NEW YORK OFFICE 1171:
Ralph P. Mulligan, 441 Lexington Avenue, Murray Hili 2-5589. SUBSCRIPTION RATES: $3.00 for
2 years-mlnlmum term accepted: SOc per coPy.
Show Space Solei In Becord Ti.e
AOLAC Petitions CM.
For Equitable Taxes
"
LOS ANGELES-In a letter to CMI,
"Curley" Robinson, dynamic director of
Associated Operators of Los Angeles Coun-
ty, Inc., declares that in his belief the first
job of CMl's Public Relations Program
should be to work toward a more equitable
excise tax for amusement machines which
the Internal Revenue Department has
classed as gaming devices.
. "You will recall," Robinson wrote, "that
in 1941, Section 3267 of the Internal Rev-
enue Code was amended to include pin ball
and other amusement machines with a
license fee of SIO; and slot machines, as a
result of the operation of which the person
operating same receives, or is entitled to
receive, cash, premiums or merchandise,
taxed at $50 per year. '
"In 1942, the same Section was further
amended to place music and amusement
machines in the $10 category and gaming
machines were doubled to $100.
"It has always been our contention that
gaming machines do not · include pin ball
, machines and/ or amusement devices, since
the original Section specifically set forth
pin ball and/ or amusement devices, as dis-
tinguished hom gaming devices, and sec-
ondly because the subsequent amendment
did not alter the meaning of the words
used in the first passage of the Section. It
is. our contention that a pin ball machine
and/or amusement devices, is not a slot
machine in the commonly accepted term,
even though Bliss of the Internal Revenue
Department has handed down a ruling that
where the player becomes entitled to re-
Call
DR. 3209
For Automatic Equipment,
Parts and Supplies
PAUL A. LAYMON
128 Exhibitors Purchase All Available
Display Area II Weeks Before Opening Date
CHICAGO,-In years past, exhibitors at the National Coin Machine Show
were able to buy display space several weeks before the event starte~. Some-
times there was space available even after opening day.
But not so in 1947. Indicative of the tremendous interest in the first national
gathering since Pearl Harbor, an all-time record fo, quick sell-outs has been
established. Eleven weeks before the gala event was scheduled to uncurtain,
every inch of display area was gone, and 128 exhibitors readied final plans
for unveiling their products_
"This unequalled record is convincing evidence that every exhibitor was
sold on the idea that the interest in this first post-war show was far in excess
of any previously known," says James Gilmore, secretary-manager of eM!.
"It is conclusive evidence that the coin machine trade is hungry for new
machines, hungry for a look at the factories, new and old, hungry for a look
at faces, new and old, hungry for a trip to the big city, hungry for a holiday
away from business and away from home.
ceive cash, premiums or merchandise by
reason of the operation of a pin ball game
and/ or amusement device, that such game
thereby becomes a slot machine or a
gaming device within the meaning of the
Section.
"We have alwl!Ys felt," Robinson con-
tinued, " that where a merchant redeems
unused free plays or, to put it plainly,
purchases the players' free plays, that the
merchant is ,b uying something tangible and
is not giving the cash, premiums or mer-
chandise as a reward for the operation of
the game. This becomes more cogent when
it is placed against Bliss' ruling that mere
winning of free plays does not make the
pin ball game, and/or amus~ment device,
a gaming device. If the winning of free
plays does not make the game a ,gaming
device, how can the purchase of the privi-
lege of using these free plays be converted
into a game of chance and thus making the
pin ball game, and/or amusement device,
a gaming device?"
, Robinson pointed out that while the $100
tax is on the merchant, that in 99 per cent
of the cases, the operator stands one-half
of it. During the war years, when the
operator was not compelled to purchase
new games, he was able to pay the tax
without undue hardship. However, now
that new games are being placed on the .·
market a t more than double the '41 prices,
"The 1947 show will have everything.
Twenty-two manufacturers will display coin-
operated vending machines that vend a wide
variety of beverages, also books, candy,
cigars, cigarettes, gum, ice cream, nuts, pop
corn, postage stamps, sanitary napkins, shoe
shines, etc. If it's vendhlg machines you
are most interested in, make no mistake
about it- you'll see 'em in infinite variety at
this show.
"Several manufacturers will display coin-
operated phonographs. Other types of coin-
operated music will be displayed along with
numerous record and needle manufacturers.
Music machines and accessories will be a
feature of our 1947 show. Amusement ma-
REPAIRS
PARTS
REFINISHING
---------,---
SLOT MACHINES AND VEST POCKET
CASTINGS FOR SALE
G. B. SAM
541 E. 32nd Street, Los Angeles 11, Cal.
.
ADams 7688
(See AOLAC PETITIONS, Page 14)
THE RI:VIl~W" II/\~ NEVEU MI~~EII 1\N ]~~aJE IN Till: P/\~jT TlllltTJ:EN YEl\H~!!
Nll llTHER [[1IN M/\[IIINI: MllNTIII.Y [i\N M/\fiE TII/\T ST11TEM[NT!!
COIN
MACHINE
REVIEW
11
FOR
JAHUA{Y
1947
~ ----~~ ;
JANUARY, 1947
OFFICE OF PU'BLICATION: 1115 Venice Blvd., Los Angeles 15, Calif. Paul W. Blackford, Edit";'
and Publisher; Clarence G. Beardslee, Assistant to the Publisher. Fitzroy 8269. CHICAGO
OFFICE 11 I: C. J. Anderson, 35 East Weicker Drive, CENtral 1112; NEW YORK OFFICE 1171:
Ralph P. Mulligan, 441 Lexington Avenue, Murray Hili 2-5589. SUBSCRIPTION RATES: $3.00 for
2 years-mlnlmum term accepted: SOc per coPy.
Show Space Solei In Becord Ti.e
AOLAC Petitions CM.
For Equitable Taxes
"
LOS ANGELES-In a letter to CMI,
"Curley" Robinson, dynamic director of
Associated Operators of Los Angeles Coun-
ty, Inc., declares that in his belief the first
job of CMl's Public Relations Program
should be to work toward a more equitable
excise tax for amusement machines which
the Internal Revenue Department has
classed as gaming devices.
. "You will recall," Robinson wrote, "that
in 1941, Section 3267 of the Internal Rev-
enue Code was amended to include pin ball
and other amusement machines with a
license fee of SIO; and slot machines, as a
result of the operation of which the person
operating same receives, or is entitled to
receive, cash, premiums or merchandise,
taxed at $50 per year. '
"In 1942, the same Section was further
amended to place music and amusement
machines in the $10 category and gaming
machines were doubled to $100.
"It has always been our contention that
gaming machines do not · include pin ball
, machines and/ or amusement devices, since
the original Section specifically set forth
pin ball and/ or amusement devices, as dis-
tinguished hom gaming devices, and sec-
ondly because the subsequent amendment
did not alter the meaning of the words
used in the first passage of the Section. It
is. our contention that a pin ball machine
and/or amusement devices, is not a slot
machine in the commonly accepted term,
even though Bliss of the Internal Revenue
Department has handed down a ruling that
where the player becomes entitled to re-
Call
DR. 3209
For Automatic Equipment,
Parts and Supplies
PAUL A. LAYMON
128 Exhibitors Purchase All Available
Display Area II Weeks Before Opening Date
CHICAGO,-In years past, exhibitors at the National Coin Machine Show
were able to buy display space several weeks before the event starte~. Some-
times there was space available even after opening day.
But not so in 1947. Indicative of the tremendous interest in the first national
gathering since Pearl Harbor, an all-time record fo, quick sell-outs has been
established. Eleven weeks before the gala event was scheduled to uncurtain,
every inch of display area was gone, and 128 exhibitors readied final plans
for unveiling their products_
"This unequalled record is convincing evidence that every exhibitor was
sold on the idea that the interest in this first post-war show was far in excess
of any previously known," says James Gilmore, secretary-manager of eM!.
"It is conclusive evidence that the coin machine trade is hungry for new
machines, hungry for a look at the factories, new and old, hungry for a look
at faces, new and old, hungry for a trip to the big city, hungry for a holiday
away from business and away from home.
ceive cash, premiums or merchandise by
reason of the operation of a pin ball game
and/ or amusement device, that such game
thereby becomes a slot machine or a
gaming device within the meaning of the
Section.
"We have alwl!Ys felt," Robinson con-
tinued, " that where a merchant redeems
unused free plays or, to put it plainly,
purchases the players' free plays, that the
merchant is ,b uying something tangible and
is not giving the cash, premiums or mer-
chandise as a reward for the operation of
the game. This becomes more cogent when
it is placed against Bliss' ruling that mere
winning of free plays does not make the
pin ball game, and/or amus~ment device,
a gaming device. If the winning of free
plays does not make the game a ,gaming
device, how can the purchase of the privi-
lege of using these free plays be converted
into a game of chance and thus making the
pin ball game, and/or amusement device,
a gaming device?"
, Robinson pointed out that while the $100
tax is on the merchant, that in 99 per cent
of the cases, the operator stands one-half
of it. During the war years, when the
operator was not compelled to purchase
new games, he was able to pay the tax
without undue hardship. However, now
that new games are being placed on the .·
market a t more than double the '41 prices,
"The 1947 show will have everything.
Twenty-two manufacturers will display coin-
operated vending machines that vend a wide
variety of beverages, also books, candy,
cigars, cigarettes, gum, ice cream, nuts, pop
corn, postage stamps, sanitary napkins, shoe
shines, etc. If it's vendhlg machines you
are most interested in, make no mistake
about it- you'll see 'em in infinite variety at
this show.
"Several manufacturers will display coin-
operated phonographs. Other types of coin-
operated music will be displayed along with
numerous record and needle manufacturers.
Music machines and accessories will be a
feature of our 1947 show. Amusement ma-
REPAIRS
PARTS
REFINISHING
---------,---
SLOT MACHINES AND VEST POCKET
CASTINGS FOR SALE
G. B. SAM
541 E. 32nd Street, Los Angeles 11, Cal.
.
ADams 7688
(See AOLAC PETITIONS, Page 14)
THE RI:VIl~W" II/\~ NEVEU MI~~EII 1\N ]~~aJE IN Till: P/\~jT TlllltTJ:EN YEl\H~!!
Nll llTHER [[1IN M/\[IIINI: MllNTIII.Y [i\N M/\fiE TII/\T ST11TEM[NT!!
COIN
MACHINE
REVIEW
11
FOR
JAHUA{Y
1947
Future scanning projects are planned by the International Arcade Museum Library (IAML).