Presto
Issue: 1924 1976 - Page 20
June 7, 1924.
PREST0
18
plaints arrived that collectors of the Internal Revenue
Bureau were actually imposing the tax.
Convincing the Collectors.
Several complaints were received during 1921 and
1922, but in every case the Chamber was able to con-
vince local collectors that they should not collect the
tax. While there was no definite ruling from the
Recent Reversal of Treasury Department's Treasury
Department, nevertheless letters were re-
Previous Decision Estimated to Put That
ceived indicating that it had made favorable infor-
mal rulings. However, in the latter part of 1923
Amount to Credit of Merchants Handling
many merchants, particularly in the states of Indiana
Lines of Musical Goods.
and Illinois, reported that demands had been made
It is estimated that five million dollars in back upon them to file a return showing all phonographs
taxes will be saved the music merchants of the with gold plated hardware sold since January 1,
United States by the recent reversal obtained of the 1921, upon which the five per cent tax was to be
Treasury Department's previous decision that all imposed.
In many cases the demands of the collectors were
phonographs with gold plated hardware are taxable
at five per cent on the retail price under Section 905 very insistent, and local collectors were definitely
notified by the Treasury Department that phono-
of the Revenue Act of 1921.
The definite official ruling of the Treasury Depart- graphs with gold plated parts were subject to the
ment has not yet been published, but notice of it has tax.
Protests Renewed.
been received by the Music Industries Chamber of
Commerce in a letter of May 24. Several days pre-
The Chamber thereupon renewed its protests to the
vious the Chamber had received intimation of the officials of the Internal Revenue Bureau and the
favorable decision in a copy of a letter of May 21, matter was referred to the Solicitor of the Bureau for
1924, from Commissioner D. H. Blair to Senator a legal opinion. Alfred L. Smith, general manager of
Walter I. Edge of New Jersey.
the Chamber, conferred then w r ith the Solicitor and
gave oral arguments on several occasions. The
Result of Long Efforts.
Solicitor finally requested that a definite brief be com-
This important and favorable decision is the result piled and filed with him, which was done on May
of three years' activity on the part of the Chamber, 13th. This brief went thoroughly into every phase of
including a number of conferences at Washington the question, and contended that the so-called jewelry
during the past five months. Almost immediately tax did not apply because:
upon the repeal of the five per cent tax on pianos and
1. Congress did not intend this tax to apply to ar-
phonographs, the Chamber was asked if phonographs ticles in which gold or silver is used in such an in-
with gold plated hardware would not then be subject cidental way as in phonographs.
to the jewelry tax as articles "made of, ornamented
2. The Treasury Department has recognized this
or fitted with gold and silver"; and very soon com- intention of Congress and made regulations which
exempt products similar to phonographs with gold
plated hardware.
3. The Treasury Department has already ruled that
phonographs are not subject to the jewelry tax irre-
spective of the materials of which they are made.
4. If the jewelry tax is now applied to phonographs
it will impose on them double the tax they were sub-
ject to when they were taxed specifically, instead of
exempting them from excise taxation as Congress
intended.
TRADE SAVED FIVE
MILLION IN TAXES
INVENTION OF GUILLOTINE
CHARGED TO PIANOMAKER
From Music to Murder Was Transformation of Ger-
man Named Schmidt, Says Leipzig Paper.
The Leipzig music trade paper, "Zeitschrift fur
Instrumentenbau" recently published an interesting
article showing that the inventor of the guillotine was
a German pianomaker named Schmidt, at which a
London publication says that the pianomaking in-
dustrialists the world over will appreciate the glory
thus shed on their trade, the more as it was quite un-
solicited and unexpected."
But it doesn't mean that other German piano-
makers or any other "industrialist" was of murder-
ous disposition. The guillotine was invented in times
when murder was an "art" so expeditious as to de-
mand special facilities. Besides one of the French
victims, according to the Martel papers, was quoted
as saying, as he ascended the guillotine steps, " 'I hear
far away music. It sounds like singing.' And the
giant knife fell!"
NEW BRIDGEPORT STORE.
A music store and studio are to be opened this
week in Bridgeport, Neb., by Miss Josephine Feary,
a prominent violinist. She has leased space in the
Atkins Building, which is now being remodeled for
her purposes. Miss Feary plans to handle a complete
line of sheet music and small musical instruments.
STRICH & ZEIDLER, Inc.
GRAND, UPRIGHT and PLAYER
AND
HOMER PIANOS
740-742 East 136th Street
NEW YORK
CHANGES IN PORTLAND BRANCH.
GRAND-PIANO
58 Inch** Lonft
The best exponent of the present Baby Grand Age.
Its tone — its lines — its restricted space requirement and
attractive price—
In the Wiley B. Allen Company, Portland, Ore.,
store, Dolph Taylor has been transferred from the
tuning department to the piano sales department, and
I. G. Pitts from the collection department to the
phonograph department. C. Freeze is an energetic
field representative of the Portland branch, who says
the country business is good if you will go after it.
BRINKERHOFF
HIGH GRADE
Player-Pianos
and Pianos
MAKE IT THE PREMIER AGENCY
Get full details of this valuable celling franchise NOW.
Premier Grand Piano Corporation
Largest Institution in the World Building Grand
Pianos Exclusively
WALTBE C HEPPERLA
President
JUSTUS HATTHMEB
ViM-PrstiSnt
510-532 West /3rd Street
NEW YORK
Folding Organs
School Organs
Practice Keyboards
Dealers' Attention SolioHad
A. L. WHITE MFG. CO.
215 Engftewood Av«., CHICAGO, ILL.
The Line That Sells Easily
and Satisfies Always
BRINKERHOFF PIANO CO.
OFFICES, REPUBLIC BLDG.
209 State Street
CHICAGO
The Good Old
SMITH & NIXON
Just What You Want!
A Line of Pianos and Players
That Will Meet Every Re-
quirement of Your Business.
Pianos and Player Pianos
BEAUTIFUL IN TONE AND IN
CASE DESIGNS
Better than ever, with the same
"Grand Tone In Upright Case."
Grands and Players that every deal-
er likes to sell, for Satisfaction and
Profit.
To Sell at Prices That Insure
Good Profits to the Dealers
and Always with Satisfac-
tion to Their Customers.
Send for Full Particulars
and We Will Do Business.
Smith & Nixon Piano Co.
1229 Miller St., Chicago
FUEHR&STEMMER PIANO CO.
2701-2709 South Wells Street
CHICAGO, ILLINOIS
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/
PREST0
18
plaints arrived that collectors of the Internal Revenue
Bureau were actually imposing the tax.
Convincing the Collectors.
Several complaints were received during 1921 and
1922, but in every case the Chamber was able to con-
vince local collectors that they should not collect the
tax. While there was no definite ruling from the
Recent Reversal of Treasury Department's Treasury
Department, nevertheless letters were re-
Previous Decision Estimated to Put That
ceived indicating that it had made favorable infor-
mal rulings. However, in the latter part of 1923
Amount to Credit of Merchants Handling
many merchants, particularly in the states of Indiana
Lines of Musical Goods.
and Illinois, reported that demands had been made
It is estimated that five million dollars in back upon them to file a return showing all phonographs
taxes will be saved the music merchants of the with gold plated hardware sold since January 1,
United States by the recent reversal obtained of the 1921, upon which the five per cent tax was to be
Treasury Department's previous decision that all imposed.
In many cases the demands of the collectors were
phonographs with gold plated hardware are taxable
at five per cent on the retail price under Section 905 very insistent, and local collectors were definitely
notified by the Treasury Department that phono-
of the Revenue Act of 1921.
The definite official ruling of the Treasury Depart- graphs with gold plated parts were subject to the
ment has not yet been published, but notice of it has tax.
Protests Renewed.
been received by the Music Industries Chamber of
Commerce in a letter of May 24. Several days pre-
The Chamber thereupon renewed its protests to the
vious the Chamber had received intimation of the officials of the Internal Revenue Bureau and the
favorable decision in a copy of a letter of May 21, matter was referred to the Solicitor of the Bureau for
1924, from Commissioner D. H. Blair to Senator a legal opinion. Alfred L. Smith, general manager of
Walter I. Edge of New Jersey.
the Chamber, conferred then w r ith the Solicitor and
gave oral arguments on several occasions. The
Result of Long Efforts.
Solicitor finally requested that a definite brief be com-
This important and favorable decision is the result piled and filed with him, which was done on May
of three years' activity on the part of the Chamber, 13th. This brief went thoroughly into every phase of
including a number of conferences at Washington the question, and contended that the so-called jewelry
during the past five months. Almost immediately tax did not apply because:
upon the repeal of the five per cent tax on pianos and
1. Congress did not intend this tax to apply to ar-
phonographs, the Chamber was asked if phonographs ticles in which gold or silver is used in such an in-
with gold plated hardware would not then be subject cidental way as in phonographs.
to the jewelry tax as articles "made of, ornamented
2. The Treasury Department has recognized this
or fitted with gold and silver"; and very soon com- intention of Congress and made regulations which
exempt products similar to phonographs with gold
plated hardware.
3. The Treasury Department has already ruled that
phonographs are not subject to the jewelry tax irre-
spective of the materials of which they are made.
4. If the jewelry tax is now applied to phonographs
it will impose on them double the tax they were sub-
ject to when they were taxed specifically, instead of
exempting them from excise taxation as Congress
intended.
TRADE SAVED FIVE
MILLION IN TAXES
INVENTION OF GUILLOTINE
CHARGED TO PIANOMAKER
From Music to Murder Was Transformation of Ger-
man Named Schmidt, Says Leipzig Paper.
The Leipzig music trade paper, "Zeitschrift fur
Instrumentenbau" recently published an interesting
article showing that the inventor of the guillotine was
a German pianomaker named Schmidt, at which a
London publication says that the pianomaking in-
dustrialists the world over will appreciate the glory
thus shed on their trade, the more as it was quite un-
solicited and unexpected."
But it doesn't mean that other German piano-
makers or any other "industrialist" was of murder-
ous disposition. The guillotine was invented in times
when murder was an "art" so expeditious as to de-
mand special facilities. Besides one of the French
victims, according to the Martel papers, was quoted
as saying, as he ascended the guillotine steps, " 'I hear
far away music. It sounds like singing.' And the
giant knife fell!"
NEW BRIDGEPORT STORE.
A music store and studio are to be opened this
week in Bridgeport, Neb., by Miss Josephine Feary,
a prominent violinist. She has leased space in the
Atkins Building, which is now being remodeled for
her purposes. Miss Feary plans to handle a complete
line of sheet music and small musical instruments.
STRICH & ZEIDLER, Inc.
GRAND, UPRIGHT and PLAYER
AND
HOMER PIANOS
740-742 East 136th Street
NEW YORK
CHANGES IN PORTLAND BRANCH.
GRAND-PIANO
58 Inch** Lonft
The best exponent of the present Baby Grand Age.
Its tone — its lines — its restricted space requirement and
attractive price—
In the Wiley B. Allen Company, Portland, Ore.,
store, Dolph Taylor has been transferred from the
tuning department to the piano sales department, and
I. G. Pitts from the collection department to the
phonograph department. C. Freeze is an energetic
field representative of the Portland branch, who says
the country business is good if you will go after it.
BRINKERHOFF
HIGH GRADE
Player-Pianos
and Pianos
MAKE IT THE PREMIER AGENCY
Get full details of this valuable celling franchise NOW.
Premier Grand Piano Corporation
Largest Institution in the World Building Grand
Pianos Exclusively
WALTBE C HEPPERLA
President
JUSTUS HATTHMEB
ViM-PrstiSnt
510-532 West /3rd Street
NEW YORK
Folding Organs
School Organs
Practice Keyboards
Dealers' Attention SolioHad
A. L. WHITE MFG. CO.
215 Engftewood Av«., CHICAGO, ILL.
The Line That Sells Easily
and Satisfies Always
BRINKERHOFF PIANO CO.
OFFICES, REPUBLIC BLDG.
209 State Street
CHICAGO
The Good Old
SMITH & NIXON
Just What You Want!
A Line of Pianos and Players
That Will Meet Every Re-
quirement of Your Business.
Pianos and Player Pianos
BEAUTIFUL IN TONE AND IN
CASE DESIGNS
Better than ever, with the same
"Grand Tone In Upright Case."
Grands and Players that every deal-
er likes to sell, for Satisfaction and
Profit.
To Sell at Prices That Insure
Good Profits to the Dealers
and Always with Satisfac-
tion to Their Customers.
Send for Full Particulars
and We Will Do Business.
Smith & Nixon Piano Co.
1229 Miller St., Chicago
FUEHR&STEMMER PIANO CO.
2701-2709 South Wells Street
CHICAGO, ILLINOIS
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).