PRESTO
December 15, 1923.
QEO. W. POUND'S OPINION
ON VENDING MACHINE TAX
NEW "STYLE 50" POOLE UPRIGHT
An accompanying cut
shows the attractive lines
of the new "Style 50" up-
right just introduced by
the Poole Piano Company,
Boston. The appearance
of the piano was noticed
Suggestions for the trade and industry when pay-
in a previous number of
ing taxes of the so-called "Coin-operated or Vending
Presto, but the cut more
Machine" kind are given in a legal opinion of George
clearly suggests the bal-
W. Pound, general counsel of the Musical Industries
anced features of case de-
Chamber of Commerce. Mr. Pound says his depart-
sign in the new style.
ment has succeeded in having the Internal Revenue
Department strike out the demand and assessment
The new "Style 50" has
for the 25 per cent penalty permitted in these cases. an entirely new scale and
Mr. Pound's opinion follows:
new case design. It is
Therefore, in paying this tax, do it under protest. characterized by p l a i n ,
straight lines and a key
Pay only the principal and when demand is made for
board somewhat l o w e r
the 5 per cent bonus (which attaches automatically)
and the interest, make a Claim for Abatement and
than the ordinary upright;
offer as a compromise the simple interest and some
same height as the grand.
sum ranging from $10.00 upwards according to the
This new creation is the
size of your indebtedness.
work of the Poole fac-
If you have paid these items as a whole, then you
tory superintendent, H. L.
may file a Claim for Refund of the excess. Of course
Davis, who has been asso-
you can pay the whole amount of the principal, in-
ciated with the Poole
terest and 5 per cent bonus, if you wish, and then
Piano Co. for something
present a Claim for Refund of the excess.
like twenty years.
There is no tax upon an instrument without a
The new piano is 4 ft. 3
vending device. I have suggested that you ship in-
struments capable of such use separately, and the de- inches in height. Many
NEW "STYLE 50" POOLE PIANO.
Poole dealers who have
vice in an entirely separate transaction. Of course
there is no decision from the Department authorizing had the opportunity of critically inspecting this, the ing the manufacturing schedule, and through work-
me to suggest this—that would be contrary to their latest new scale of the Poole Piano Co., have ex- ing overtime in the different departments, it has been
inclinations—but there is no reason why an instru- pressed themselves as greatly pleased with same. possible to bring this new style along in sufficient
ment without any vending device should be taxed, Shipments on orders unsolicited that in number have numbers to insure reasonably prompt deliveries from
and if it is handled as an entirely separate proposi- far exceeded the expectations of the company will now on.
tion and with tact it will pass and thus save a great
deal of money. But the method of selling the device begin within the next week or ten days. By increas-
separately must be absolutely separated from the
sale of the instrument.
I would suggest that each manufacturer use his playing it without touching the keys. The music
judgment as to selling, shipping and billing the de- made everyone want to dance.
"Home is twice as happy now. When we are tired
vice separately if possible; that he immediately pay
at least the principal of this tax; that he need not mother sits down at the Virtuola and plays stories
pay the 25 per cent penalty; that he may or may not about knights all clad in silver armor, and sometimes
nay the 5 per cent and the interest; that if he has she plays so softly it makes us all hold our breath. Big Chicago House Suggests Witticism to "Line O'
paid it he may file a Claim for Refund of such ex- And some nights we peep downstairs through the
Type or Two" Colyum Conductor.
cess sum; that if he does not pay it he should file a banister and see all the people from miles around
Claim for Abatement to such reasonable sum as he dancing and laughing.
"Col3'um" conducting has become so important a
may elect. Blanks for Claims for Abatement and Re-
"When 'father comes home tired at night, mother part of the big daily newspapers that there are few
fund may be obtained from the local Revenue Offices,
without one of more or less brilliancy. One of the
plays to him and makes him look so happy and
the proper Abatement form being No. 843.
new "best sellers" among the novels makes its lead-
The Statute of Limitations on the bringing of a rested.
"We haven't been left alone so much at night, ing character one of the colyum conductors.
suit does not run against this tax for several years,
Necessarily, so many intellectual trains running on
therefore, we have time to pave the way well.
either. There seems lots more fun at home all the
time. We never knew before what a nice place the same track, must keep the colyum conductors
busy to avoid collisions. And this accounts for the
one's own home can be."
fact that such accidents as the following happened
in the Chicago Tribune's "Line O' Type or Two"
THE GARAGE WAREROOM.
limited recently. It was accompanied by the warn-
F. M. Castlebury, a Mason City, 111., garage owner, ing that "No More Moist Piano Jokes Accepted Till
Seasonable Display of Hallet & Davis Piano Co., in has converted his office space into a piano wareroom. They Send Us a Damp Baby Grand."
Every occupation of car parking space is a piano
"Sir: Have you suggested to Mayor Dever that
Nationally Read Magazine Effective for Sales.
prospect, Mr, Castlebury thinks. Introducing his he have his sponge squad work on the Moist Piano
piano
department
in
the
newspapers,
he
says
it
is
a
"The Christmas remembered ever afterwards," is
Co.? I understand they pedal some strong stuff, and
the caption "written by a little girl who knows," set "good place for ladies to warm when coming in anybody can get his hands on "black and white" in
under a cut in the Hallet & Davis Piano Co.'s adver- cold."
their salesroom. They claim most of their trade is
tisement in the Saturday Evening Post of last week.
upright, but they sell it all by the case.
T. A. G."
FERNANDO A. WESSELL, JR., WEDS.
The Virtuola is featured in the page display. This is
what "the little girl who knows" says in the text:
Fernando A. Wessell, Jr., son of Fernando Wessell,
The Decatur, 111., branch of the Bruce Music .Com-
"We heard Santa Claus playing a piano downstairs of Wessell, Nickel & Gross, New York, was married pany, Springfield, 111., has been purchased by L. H.
early Christmas morning. Mother said father had at Holy Trinity Lutheran Church, October 25, to
Nifong, formerly of Peoria, and R. W. Garecht, for-
gone down to invite him to breakfast. So we all Beatrix, daughter of Mrs. Lucy Stewart Richardson. merly of Springfield, who have opened the shop under
went down. Santa had gone—he was very busy—but Young Mr. Wessell and his bride reside at 76 Branch
the name of the Decatur Music Shop. The new firm
he had left the most marvelous piano. Father was avenue, Red Bank, N. J.
will deal in phonographs and pianos.
Pay It Under Protest and File a Claim for Re-
fund of Excess Is Suggestion in Advice
of Director.
JOKES MAY BE JUICY BUT
MOIST PIANOS ARE DRY
GOOD ADVERTISING FOR
THE VIRTUOLA PLAYER
YOU CAN DO AN UP- TO-DA TE PIANO BUSINESS
If you are equipped with the Salesman's helper and the piano's safe means of delivery. The Loader is the best of all sales stimulators.
With a Bowen Loader the salesroom is transferred to the Prospect's home. It enables the customer to see and hear the instru-
ment without waiting for time to visit the store. No dealer with country trade can get along without a Loader.
Shipped on approval to responsible dealers.
BOWEN PIANO LOADER CO.,
Winston-Salem, N. C.
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