October 1, 1919.; 



THE INDIA RUBBER WORLD 



45 



lions, wucre ihc old form has been procured, but, is, however, takinK up 

 tins i-oinl with the Commissioner of Internal Revenue and will further 

 advi?c yoii.= 



A. L. ViLEs, General Manager. 



'A letter dated September 11, from the Assoeiation, states that the revised 

 f'jnn ol manufacturers crrtificate embodied in Treasury Decision 2915 need 

 not be obtained with reference to past sales. In other words, where the 

 old lorr.i of iuch certificate, embodied in Treasury Decision 2852, has been 

 obtained in the pasl, such old form of certificate is sufficient. 



Ic 14 of Regulations 47, Treasury 

 ; to the sale of tires, inner tubes, 

 or producers of automobile trucks, 

 automobile wagons, other automobiles, motorcycles, tires, inner tubes, parts 

 for sale without further manufacture, modified. 



Colu: 



mobiles, motor 



Treasury Department. 

 Office of Commissioner of Internal Revenue, 

 Washington, D. C. 

 I/* Internal Revenue and others concerned: 

 Regulations 47, entitled "Tires, inner tubes, parts and acces- 

 sories sultx to manufacturers," is hereby modified to read as follows: 



Subuiv-ision to) of Section 900 of the Act exempts from tax, sales of 

 tires, inner lubes, parts, or accessories to a manufacturer or producer of 

 automobile trucks, automobile wagons, other automobiles, motorcycles, tires, 

 inner tubes, parts or accessories. In order for the sale to come within the 

 exemption of the statute, the vendor must also at tie time the .<!Oods are 

 shipped or sold (whichever is prior) have in his possession an order or 

 contract of sale, with certificate of the purchaser in writing, printed thereon 

 {.r f.eri.ianeiiily attached thereto, to the effect that the purchaser is a 

 producer of automobile trucks, automobile wagons, other 

 ubes, parts or accessories; that he is 

 r.urchas.ng the articles in question as such manufacturer or producer for 



goarai.ty; and Iha^ he will account to the Internal Revenue Collector and 

 pay the tax on the sale of such articles, unless such sales by him are made 

 to another manufacturer or producer of automobile trucks, automobile 

 wagons, other automobiles, motorcycles, tires, innei* tubes, parts or acces- 

 sories for resale by him in some fomi or manner or for free replacement, in 

 which case he will require the same form of certificate from such manu- 

 factuier or producer; that v.hen such tires, inner tubes, parts or acces- 

 sories are sold other than on, or in com 

 .I'.obi.e trucks, wagons, automobiles or n 

 such sales (uiiless made to a manufacturer or producer, or for free replace 

 r.iL.it uiider a contract or guaranty) ; that when such articles are sold on 

 (ji in cG-.inei.lion with the sale of such new vehicles he will pay the tax on 

 tne scUinj; -,jiice of such vehicles, including; such articles. Saici manufac- 

 turers lurnisliing such certificate will be deemed manufacturers within the 

 meaning of the lav/ and subject to the tax imposed on sales of such articles 

 by manufacturers, unless the sales are made to another manufacturer or 

 iJiodutcr of automobile trucks, automobile wagons, other automobiles, motor- 

 cycles, tires, inner tubes, parts or accessories, for resale by him in some form 

 or manner or foi fiee replacement under a contract or guaranty, and who 

 luraishes a certificate so stating. Followins is a form of the certificate 

 oi statement which will be accepted and in substance must be strictly 

 jahered to; 



FORU OF CEKTinCATE.s 

 Ihc undersigned hereby certifies that he is a manufacturer or producer 

 of automobile trucks, automobile wagrns, other automobiles, motorcycles, 

 tires, inner tubes, parts or accessories, and that the tires, inner tubes, parU 

 or accessories purchased hereunder are purchased by himJ as such a manu- 

 factuicr cr producer for resale in some form or manner, or for free 

 replacement undei contract or guaranty, and agrees if any of the tires, inner 



.nanufattcrcr or producer of automobile trucks, automobile wagons, other 

 a,.ionu)liilL-5. motorcycles, tire?, inner tubes, parts or accessories for like 

 l-'Ui pose, he v.ill require a similar certificate from such manufacturer or 

 jaoducer. The undersigned further agrees that in respect to all tires, inner 

 tubes, parts or accessories sold by him, unless such sale is made to such a 

 n.anulacturcr oi producer, he will pay the tax on such sale direct to the 

 Internal Revenue Collector, including it in his tax return covering the 

 niontli in which such sale is made; said tax to be paid on the basis of the 

 uch articles ' ' - - - - 



oti.er automobiles, motorcycles, tires, inn 

 on the selling price of such vehicles or 

 such articles. 



It It is impracticable to furnish a cert 

 covering all orders between given dates (s 

 will be accepted. If in any case such a 

 pi educed on demand of any authorized 

 in respect to the sale will be considered in default. 



So ni-jch of the provisions of Regulations 47, Treasury Decisions 2852, 

 2860 and 28S3, as relates to the sale of "tires, inner tubes, parts or acces- 

 sories" arc, in so far as they conflict herewith, hereby revoked. 



J. It. C.^LLAN, Acting Commissioner of Internal Revenue. 



Approved September 3, 1915. 



Carter Glass, Secretary of the Treasui-y. 



'\ letter dated September 13, from the As.sociation, stated that the 

 certificate outlined in Treasury Decision 2852 or 2915 will be accepted on 

 sales between May 1 and August 31, 1919, but the certificate outlined in 

 Tieasury Decision 2915 must be used on sales on and after September 

 1. 19i5. 



NORTHWEST LAKE AND RAIL SHIPMENTS. 



New York, September 12, 1919. 

 To the Arm members of The Rubber Association of America. Inc.: 



.\s a matter of information and to supplement your Traffic Department 

 tiles, V. e are enclosing herewith a copy of circular* issued by the Great 

 Lakes Transit Coijioration, setting forth the advantages of forwarding 

 ahipmcuts to the ^orthwest via the rail and lake routes of that line as 

 compared with the rater via all rail. 



In ll.is connection we also call your attention to the fact that rates via 

 rail ai.d lake also include insurance while the shipments arc on hoard boats 

 of the lake line. A. I>. Viles, General Manager. 



THE FIFTH NATIONAL EXPOSITION OF CHEMI- 

 CAL INDUSTRIES. 



THE FuTu National Exposition of Chemical Industries 

 was opened in Chicago, September 22, at the Coliseum and 

 ihc First Regiment armoo', and continued during the week. It 

 is the most comprehensive exhibition of cliemical and allied 

 products that has ever been shown, making plain to the general 

 public the great advance made by American chemists during the 

 war years, especially in those lines in which Germany previously 

 was preeminent. 



Holding the exposition in the Middle West has stimulated 

 interest and resulted in several professional associations holding 

 their annual meetings in Chicago, to enable them to examine the 

 display. Among these are the American Institute of Mining and 

 Metallurgical Engineers, the American Electro-Chemical So- 

 ciety, the Technical Association of the Pulp and Paper Industry 

 and the American Ceramic Society. 



Many of the exhibitors naturally are connected with the 

 rubber industries. We may note among them : 



The American Hard Rubber 'Co., New York City, with a 

 display of hard rubber centrifugal and reciprocating pumps. 



The Foamite Firefoam Co., New York City, apparatus for 

 fire protection in oil and chemical plants, including the auto- 

 matic sprinkler. 



Werner & Pfleiderer Co., Saginaw, Michigan, rubber solution 

 and cement mixers, rubber washers and mixing machines. 



The Bristol Co., Waterbury, Connecticut, pressure gauges, 

 measuring and electrical instruments. 



The Buffalo Foundry & Machine Co., Buffalo, New York, 

 vacuum dryers. 



Daigger Sc Co., Chicago, Illinois, laboratory supplies and new 

 chemical products. 



J. P. Devine Co., Buffalo, New York, vacuum dryers, kettles, 

 pumps. 



General Electric Co., Schenectady, New York, a model of 

 precipitation outfit, motor with acid resisting insulation, other 

 innovations and improvements in electrical machinery. 



The Hunter Dry Kiln Co., Indianapolis, Indiana, humidity 

 dryer. 



National Aniline & Chemical Co., New York City coal 

 tar stuffs, intermediates and food colors. More than 200 distinct 

 dyes of American manufacture. 



New Jersey Zinc Co., New York City, zinc products and other 

 chemicals. 



Schaeffer & Budenberg, Brooklyn, New York, pressure 

 gauges, other recording instruments and testing apparatus. 



C. J. Tagliabue Manufacturing Co., Brooklyn, New York, 

 controllers and recording inachinery. 



Taylor Instrument Co., Rochester, New York, temperature 

 and humidity measuring instruments. 



Westinghouse Electric & Manufacturing Co., East Pitts- 

 burgh, Pennsylvania, electric apparatus applied to chemical in- 

 dustry. 



Boyer Oil Co., New York City, seeds and nuts with the oil 

 expressed from them, cake and meal. 



J. Fl. Day Co., Cincinnati, Ohio, mixing and grinding machines. 



Innis, Speiden & Co., New York, chemicals. 



Product Sales Co., Baltimore, Marj'land, glue, cement, chi-mi- 

 cals, sponges, asbestos. 



Whitall Tatum Co., Philadelphia, Pennsylvania, chemical 

 glassware and laboratory apparatus. 



•Copy of thi: 



be obta 



from the Associ; 



A SIMPLE method resorted TO IN GERMANY FOR RENDERING PER- 



ishcd rubber stoppers serviceable consists in turning off the hard- 

 ened external portion in a lathe and finishing the surface with 

 sandpaper. The hardened surface of a boring throiiLHi tin- 

 stopper is similarly removed by a round file. 



