July 1, 1919.] 



THE INDIA RUBBER WORLD 



three times to become the permanent property of the territorial 

 division was won this year by Akron, with a score of 314, New 

 York scoring 319, Trenton 320, and Boston 322. This cup was 

 won first by Trenton, second by New York, and now by Akron, 

 and Chairman Henderson stated that it was Boston's turn next 

 to win. 



The banquet ended as it had begun, informally and soon the 

 guests were being transported to the station where a special train, 

 started at 9:40 for New York City, carrying most of the party. 



though quite a number decided to remain over night at the Club 

 House, or to go to Atlantic City. 



That the affair was a perfect success was due to the efficient 

 work of the committee in charge of F. R. Henderson, L. P. 

 MacMichael and A. A. Garthwaite. The sub-committees were : 

 B. W. Henderson, trap-shooting ; H. W. French, tennis ; and 

 J. W. Herron, golf. All of these gentlemen devoted their entire 

 day to catering to the enjoyment of the members, and strenuously 

 earned the thanks accorded them. 



Activities of The Rubber Association of America, Inc. 



THROUGH THE EFFORTS of the Traffic Division, an order has 

 been promulgated by the Interstate Commerce Commission, 

 effective July 10, 1919, which will permit liquid cement.-,, 

 including leather cement, roofing cement, rubber cement, and 

 liquid cement not otherwise specified, to be transported by ex- 

 press in containers of a capacity not greater than five gallons 

 when the flash point of the liquid is below 80 degrees F. and 

 above 20 degrees F. The present regulation limiting the maxi- 

 mum quantity in one outer container to not exceeding one gallon 

 when the flash point is below 20 degrees F. is still to be enforced. 



SUPPLEMENTAL FEDERAL EXCISE TAX RULINGS ON MANUFAC- 

 TURERS' SALES OF TIRES, INNER TUBES, PARTS. AND 

 ACCESSORIES. 



The form of certificate emb. idied 

 (approved May 31, 1919) has been ai 



Treasury Decision 2852 

 nded to read as follows : 



FORM OF CERTIFICATE. 



The undersigned hereby certifies that the tires, inner tubes, 

 parts, or accessories purchased hereunder are purchased witli the 

 intention of using them in the manufacture or production of new 

 automobile trucks, automobile wagons, other automobiles, motor- 

 cycles, tires, inner tubes, parts or accessories, or for the sale on 

 new automobile trucks, automobile wagons, other automobiles or 

 motorcycles, or in connection therewith or with the sale thereof, 

 or for free replacement under contract or guaranty. In case all 

 of the tires, inner tubes, parts or accessories sold hereunder are 

 diverted from this use, the purchaser will account for such tires. 



inner tubes or accessories to , the manufacturer 



thereof, at least once during each calendar year and will pay the 

 lax to him at the time such accounting is made. 



(Signed) 



PROOF OF EXPORTATION. 



The Treasury Department has officially approved the form of 

 proof of exportation marked Exhibit A, to meet the require- 

 ments of Article 43 of Regulations No. 47. The form marked 

 Exhibit B is suggested for general use, as it may be used either 



(a) where the manufacturer himself is the exporter or (b) where 

 the exporter is a direct purchaser from the manufacturer. These 

 forms may be obtained from the secretar> of the Rubber Asso- 

 ciation. 



PRESIDENT WILSON ADVOCATES REPEAL OF FEDERAL EXCISE 



TAXES ON SALES OF TIRES, INNER TUBES, PARTS AND 



ACCESSORIES AND OTHER EXCISE TAXES. 



The following is quoted from President Wilson's message to 

 Congress on Tuesday, May 20, 1919, in which he apparently 

 advocates the repeal of the excise taxes on sales of tires, inner 

 lubes, parts and accessories as well as the other e.xcise taxes 

 contained in Title IX of the Revenue Act of 1918: 



The main thing we shall have to care for is that our taxation 

 shall rest as lightly as possible on the productive resources of the 

 country, that its rates shall be staple, and that it shall be constant 

 in its revenue-yielding power. We have found the main sources 

 from which it must be drawn. 



Many of the minor taxes provided for in the revenue legisla- 

 tion of 1917 and 1918, though no doubt made necessary by the 

 pressing necessities of the war time, can hardly find sufficient 

 justification under the easier circumstances of peace, and can now 

 happily be got rid of. Among these, I hope you will agree, are 

 the excises upon various manufacturers and the taxes upon retail 

 sales. They are unequal in the incidence on different industries 

 and on different individuals. Their collection is difficult and ex- 

 pensive. Those which are levied upon articles sold at retail are 

 largely evaded by the readjustment of retail prices. 



With the end of the world conflict every effort should be made 

 to bring business back to normal conditions. The release of all 

 industries from burdensome taxes, especially when they are of a 

 discriminatory character, should be one of the first steps in that 

 direction. 



The taxes on the sales of tires, inner tubes, parts and acces- 

 sories, are of a most discriminatory character, and add greatly 

 to the burden of the manufacturer. The tax for which the manu- 

 facturer is liable presents many almost insurmountable difficulties 

 in accounting, and in many cases it is almost impossible to comply 

 with the regulations of the Treasury Department. If such regu- 

 lations are not strictly observed, it is probable that many 



.\T THE Summer Outing at Absecon, New Jersey, June 24, 1919. 



