Presto
Issue: 1920 1773 - Page 9
r
PRESTO
July 17, 1920.
EXPRESS SORROW AT
F. E. WELLINGTON'S DEATH
WILL ENTER TEST SUITS
'°
Family
At a recent meeting of the directors of the Musical
Supply Association of America, the following reso-
lution was adopted:
Whereas, The Musical Supply Association of
America has learned with sorrow of the death of
its esteemed member, Frank E. Wellington, presi-
dent Wellington Piano Case Company; and
Whereas, For many years he was an important
and successful member of the industry, well known
throughout the trade for the constructive and
thorough nature of his work, and respected for his
sterling character; therefore
Be It Resolved, By the Musical Supply Association
of America that the industry has suffered a great loss
by his death; and be it further
Resolved, That the sincere sympathy of the Asso-
ciation be extended to his family and business asso-
ciates for their loss of an ideal husband, father, and
friend, that this resolution be spread upon the rec-
ords of the Association, and that an engrossed copy
be forwarded to his family.
Music Industries Chamber of Commerce Decides on Energetic Action to
Force Decision on Obnoxious Rulings of Internal
Revenue Department
CHAMBER ASKS JOINT ACTION BY TRADE
The "Boxing," "Board of Education," and "Player Piano" Excise Taxes,
Taking Millions of Dollars a Year From Music Industry,
to Be Fought in Court as Arbitrary and Unjust
The Music Industries Chamber of Commerce, b^
action of its directors, has decided upon energetic
action to force a final decision on the so-called
"Boxing," "Board of Education" and "Player-Piano"
rulings of the Internal Revenue Department, which
the Chamber believes have arbitrarily and unjustly
taken millions of dollars from the music industry.
All members of the industry affected by these
rulings will be advised to bring uniform suits against
DEALER ON LONG MOTOR TRIP.
the Internal Revenue Department for the recovery
Arthur Winter, piano dealer of Altoona, Pa., who of excise taxes paid on playerpianos, on musical in-
had been at Quincy, 111., on a motor trip, stopped at struments sold to state and municipal bodies for
Chicago on the way back. One of the calls he made public use, and on boxes and packing cars. It is
in Chicago was on the H. C. Bay Company. Mr. proposed in the interest of economy to insitute a
Winter reports good weather and good roads for test action, and to hold in abeyance the causes of
the major part of his trip. He says he saw good action of all members of the industry except that
crops all along the route, although corn is some- involved in the test action, permitting the others to
what late.
abide the event.
Suggests a Way.
AT FURNITURE SHOW.
However, it will be necessary even in these unliti-
Piano benches, piano lamps and phonographs are
included in the exhibits at the Chicago Furniture gated cases, to file claim for refund for such taxes
Market Association now open in Chicago at 1411 so paid. It is very essential that all these matters
South Michigan boulevard. The exhibition will close be done uniformly, in order that the same legal
theory and practice be maintained at all times, and
July 24.
Kohler & Campbell,
Product and Producer,
Will Stand By You
When you sell the Kohler & Campbell
line of pianos you have certain solid as-
surances that you could obtain through
no other line.
First, the product: It is a tried, proven and
firmly established full line of instruments,
standard and staple, made to meet exact-
ing requirements, yet to sell at a price
within the means of the majority of Ameri-
can families. It will stand by you inallcases*
Second, the producer: It is the world's
biggest manufacturer of musical instru-
ments, perfectly equipped, powerfully cap-
italized and efficiently organized, insuring
a minimum production cost with a maxi-
mum quality. And it will stand by you,
by standing by its product in all cases.
Kohler & Campbell instruments are
fciiilt in many types of Upright Pianos,
Player Pianos, Qrand Pianos and Repro-
ducing Pianos, but of only one quality
KOHLLR & CAMPBLLL, Inc.
in all instances; otherwise the test suit may be of
no avail in setling the action for recovery in the
suits brought by individual members of the industry.
It is therefore urged upon such members of the in-
dustry as are planning to bring similar suits on their
own behalf, that nothing be done along these lines
without consultation with the General Counsel of
the Chamber.
Look for Questionnaire.
A questionnaire is now being prepared, and will
be sent shortly to all individual members of the
Chamber, or members of the Division Member As-
sociations of the Chamber who have paid taxes un-
der these rulings, and then from the material thus
gleaned the proper and necessary papers will be pre-
pared, and the individual members of the industry
advised of the best procedure. It will be of the
utmost importance that all members of the Chamber
postpone definite action in this matter pending re-
ceipt of final detailed instructions from the Cham-
ber.
The test suit will strive to recover the tax paid
upon the price of the packing case or box. This
tax was not originally collected under the present
law, but is due to a later interpretation of the In-
ternal Revenue Department. The music industry
was not itself the subject of attack by the Internal
Revenue Department when this ruling was made.
The soft drink manufacturers started an argument
about containers and the Department ended it by
decreeing "The amount paid for both the beverage
and closed container is the basis for computing the
tax, though the container is billed separately." Then
by analogy this ruling was extended to the music
industry and to all others.
The "Boxing" Ruling.
Both the phonograph and piano branches of the
industry are vitally affected by this "Boxing" rul-
ing. Originally manufacturers of musical instru-
ments were expressly directed by the Internal Reve-
nue Department not to pay nor "pass on" any taxes
on instruments sold to Boards of Education and
similar state and municipal bodies, when bought
from public funds for public purposes. Thus a
manufacturer assessing any tax thereon would have
been guilty of crime. Months afterwards, the de-
partment completely reversed this ruling, and held
that such sales were subject to tax. Furthermore,
the department's rulings are retroactive. Hence the
industry was compelled to pay upon all instruments
theretofore sold. This is an injustice, and the reason
why it is sought to recover the tax paid on such
sales. The "Board of Education" ruling is a very
important one to the trade, as many phonographs,
pianos and other musical instruments are sold to
public bodies for public purposes. The Government,
in other departments, and by the decisions of its
courts, has always recognized the playerpiano as a
separate and distinct instrument and article of com-
merce, as distinguished from both piano and piano-
player. The Chamber was successful in its efforts
before the Congress to keep the playerpiano from
being named in the bill as subject to taxation. It
therefore believes the action of the Internal Reve-
nue Department in taxing the playerpiano is arbi-
trary and unjust, and without warrant of law.
The Chamber has arbitrarily taken these matters
up with the Internal Revenue Department to no
avail, and it now becomes necessary to bring suits if
the taxes are to be recovered.
The adjudication of the issues here involved are
vital to the entire music industry, not only in con-
sideration of the vast sum of money involved both
in past and future payments, but as well to preserve
the legal and traditional status of the playerpiano.
Success in respect to the playerpiano ruling will
have an indirect but really substantial benefit to the
phonograph and pipe organ, and all automatic in-
strument elements of the industry.
Charles Duncan Allen, Michael Rose, Robert S.
Read and Larry Gullum have joined the traveling
forces of the Imperial Player Roll Co., Chicago. Mr.
Allen is well known in the music roll trade.
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/
PRESTO
July 17, 1920.
EXPRESS SORROW AT
F. E. WELLINGTON'S DEATH
WILL ENTER TEST SUITS
'°
Family
At a recent meeting of the directors of the Musical
Supply Association of America, the following reso-
lution was adopted:
Whereas, The Musical Supply Association of
America has learned with sorrow of the death of
its esteemed member, Frank E. Wellington, presi-
dent Wellington Piano Case Company; and
Whereas, For many years he was an important
and successful member of the industry, well known
throughout the trade for the constructive and
thorough nature of his work, and respected for his
sterling character; therefore
Be It Resolved, By the Musical Supply Association
of America that the industry has suffered a great loss
by his death; and be it further
Resolved, That the sincere sympathy of the Asso-
ciation be extended to his family and business asso-
ciates for their loss of an ideal husband, father, and
friend, that this resolution be spread upon the rec-
ords of the Association, and that an engrossed copy
be forwarded to his family.
Music Industries Chamber of Commerce Decides on Energetic Action to
Force Decision on Obnoxious Rulings of Internal
Revenue Department
CHAMBER ASKS JOINT ACTION BY TRADE
The "Boxing," "Board of Education," and "Player Piano" Excise Taxes,
Taking Millions of Dollars a Year From Music Industry,
to Be Fought in Court as Arbitrary and Unjust
The Music Industries Chamber of Commerce, b^
action of its directors, has decided upon energetic
action to force a final decision on the so-called
"Boxing," "Board of Education" and "Player-Piano"
rulings of the Internal Revenue Department, which
the Chamber believes have arbitrarily and unjustly
taken millions of dollars from the music industry.
All members of the industry affected by these
rulings will be advised to bring uniform suits against
DEALER ON LONG MOTOR TRIP.
the Internal Revenue Department for the recovery
Arthur Winter, piano dealer of Altoona, Pa., who of excise taxes paid on playerpianos, on musical in-
had been at Quincy, 111., on a motor trip, stopped at struments sold to state and municipal bodies for
Chicago on the way back. One of the calls he made public use, and on boxes and packing cars. It is
in Chicago was on the H. C. Bay Company. Mr. proposed in the interest of economy to insitute a
Winter reports good weather and good roads for test action, and to hold in abeyance the causes of
the major part of his trip. He says he saw good action of all members of the industry except that
crops all along the route, although corn is some- involved in the test action, permitting the others to
what late.
abide the event.
Suggests a Way.
AT FURNITURE SHOW.
However, it will be necessary even in these unliti-
Piano benches, piano lamps and phonographs are
included in the exhibits at the Chicago Furniture gated cases, to file claim for refund for such taxes
Market Association now open in Chicago at 1411 so paid. It is very essential that all these matters
South Michigan boulevard. The exhibition will close be done uniformly, in order that the same legal
theory and practice be maintained at all times, and
July 24.
Kohler & Campbell,
Product and Producer,
Will Stand By You
When you sell the Kohler & Campbell
line of pianos you have certain solid as-
surances that you could obtain through
no other line.
First, the product: It is a tried, proven and
firmly established full line of instruments,
standard and staple, made to meet exact-
ing requirements, yet to sell at a price
within the means of the majority of Ameri-
can families. It will stand by you inallcases*
Second, the producer: It is the world's
biggest manufacturer of musical instru-
ments, perfectly equipped, powerfully cap-
italized and efficiently organized, insuring
a minimum production cost with a maxi-
mum quality. And it will stand by you,
by standing by its product in all cases.
Kohler & Campbell instruments are
fciiilt in many types of Upright Pianos,
Player Pianos, Qrand Pianos and Repro-
ducing Pianos, but of only one quality
KOHLLR & CAMPBLLL, Inc.
in all instances; otherwise the test suit may be of
no avail in setling the action for recovery in the
suits brought by individual members of the industry.
It is therefore urged upon such members of the in-
dustry as are planning to bring similar suits on their
own behalf, that nothing be done along these lines
without consultation with the General Counsel of
the Chamber.
Look for Questionnaire.
A questionnaire is now being prepared, and will
be sent shortly to all individual members of the
Chamber, or members of the Division Member As-
sociations of the Chamber who have paid taxes un-
der these rulings, and then from the material thus
gleaned the proper and necessary papers will be pre-
pared, and the individual members of the industry
advised of the best procedure. It will be of the
utmost importance that all members of the Chamber
postpone definite action in this matter pending re-
ceipt of final detailed instructions from the Cham-
ber.
The test suit will strive to recover the tax paid
upon the price of the packing case or box. This
tax was not originally collected under the present
law, but is due to a later interpretation of the In-
ternal Revenue Department. The music industry
was not itself the subject of attack by the Internal
Revenue Department when this ruling was made.
The soft drink manufacturers started an argument
about containers and the Department ended it by
decreeing "The amount paid for both the beverage
and closed container is the basis for computing the
tax, though the container is billed separately." Then
by analogy this ruling was extended to the music
industry and to all others.
The "Boxing" Ruling.
Both the phonograph and piano branches of the
industry are vitally affected by this "Boxing" rul-
ing. Originally manufacturers of musical instru-
ments were expressly directed by the Internal Reve-
nue Department not to pay nor "pass on" any taxes
on instruments sold to Boards of Education and
similar state and municipal bodies, when bought
from public funds for public purposes. Thus a
manufacturer assessing any tax thereon would have
been guilty of crime. Months afterwards, the de-
partment completely reversed this ruling, and held
that such sales were subject to tax. Furthermore,
the department's rulings are retroactive. Hence the
industry was compelled to pay upon all instruments
theretofore sold. This is an injustice, and the reason
why it is sought to recover the tax paid on such
sales. The "Board of Education" ruling is a very
important one to the trade, as many phonographs,
pianos and other musical instruments are sold to
public bodies for public purposes. The Government,
in other departments, and by the decisions of its
courts, has always recognized the playerpiano as a
separate and distinct instrument and article of com-
merce, as distinguished from both piano and piano-
player. The Chamber was successful in its efforts
before the Congress to keep the playerpiano from
being named in the bill as subject to taxation. It
therefore believes the action of the Internal Reve-
nue Department in taxing the playerpiano is arbi-
trary and unjust, and without warrant of law.
The Chamber has arbitrarily taken these matters
up with the Internal Revenue Department to no
avail, and it now becomes necessary to bring suits if
the taxes are to be recovered.
The adjudication of the issues here involved are
vital to the entire music industry, not only in con-
sideration of the vast sum of money involved both
in past and future payments, but as well to preserve
the legal and traditional status of the playerpiano.
Success in respect to the playerpiano ruling will
have an indirect but really substantial benefit to the
phonograph and pipe organ, and all automatic in-
strument elements of the industry.
Charles Duncan Allen, Michael Rose, Robert S.
Read and Larry Gullum have joined the traveling
forces of the Imperial Player Roll Co., Chicago. Mr.
Allen is well known in the music roll trade.
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/
Future scanning projects are planned by the International Arcade Museum Library (IAML).