640 



THE INDIA RUBBER WORLD 



[August 1, 1919. 



Thus the new, or the revived association started off with 

 important trade customs to be considered, and at subsequent 

 meetings new questions were debated, other trade abuses ehmi- 

 nated, new members were admitted, and a flourishing, active, 

 efficient association resulted. 



In October, 1912, the association was incorporated imdcr the 

 laws of Connecticut, and the old association was dissolved at 

 a meeting the following January. Among the important actions 

 of the organization was the adoption of an "Official Association 

 Guarantee to the Trade," the defeat of "House Bill No. 578," 

 State of Georgia, requiring the stamp of date and year of 

 manufacture on rubber goods ofYered for sale in that state ; the 

 standardization of invalid rings; the adoption of a credit-ex- 

 perience bureau ; the establishment of a price exchange bureau, 

 besides the good work of George B. Hodgman as representative 

 of the association before the Senate Finance Committee on 

 Tariff, whereby the tariff on druggists' sundries was reduced 

 from 35 per cent to 15 per cent. Later actions include meas- 

 ures to prevent sales of sundries where it was suspected they 

 would be smuggled into Germany, and measures taken to elimi- 

 nate unnecessary sizes and styles of goods. 



At the annual meeting, April 9, 1914, President Hodgman 

 addressed the members informally, suggesting that the organiza- 

 tion become a division of The Rubber Association of America, 

 and at the meeting held January 13, 1915, a vote was passed to 

 that effect, the same taking effect at the annual meeting, April 

 8, with Russell Parker, chairman ; Charles J. Davol, vice-chair- 

 man, and H. S. Vorhis, treasurer and secretary. 



In each of the- iwenty-onc years since its inception, the or- 

 ganization has held an annual banquet at one or another lead- 

 ing hotel in New York City, noted for the elegance and excellent 

 taste shown in every detail. At these gatherings businss is 

 taboo, and rarely are outsiders invited, nor are there any pre- 

 pared addresses, such remarks as are made being impromptu, 

 and, generally, professional talent is secured for entertainment. 

 These dinners have continued since the organization has been 

 merged with The Rubber .Association, and detailed reports of these 

 carefully planned functions have appeared in The India Rubber 

 World. 



The present officers of the division are : C. J. Davol, chairman, 

 Davol Rubber Co. ; H. A. Bauman, vice-chairman. The B. K. 

 Goodrich Co. ; A. L. Viles, secretary and general manager. The 

 Rubber Association of America, Inc. 



Executive Committee: C. J. Davol, Davol Rubber Co.; S. 

 H. Jones, U. S. Rubber Co., Goodyear Glove Division; H. A. 

 Bauman, The B. F. Goodrich Co.; W. H. Balch, Faultless Rub- 

 ber Co. ; E. E. Huber, Eberhard Faber Rubber Co. ; A. W. War- 

 ren, Hodgman Rubber Co. ; W. S. Davison, Miller Rubber Co. 



The present membership is composed of the following com- 

 panies : .'American Hard Rubber Co., Canton Rubber Co., Davol 

 Rubber Co., Easthampton Rubber Thread Co., Empire Rubber 

 & Tire Corp., Eberhard Faber Rubber Co., Faultless Rubber Co., 

 The B. F. Goodrich Co., U. S. Rubber Co, Goodyear Glove 

 Division, Hodgman Rubber Co., Miller Rubber Co., Parker, 

 Stearns & Co., Rubber Products Co., Revere Rubber Co., Seam- 

 less Rubber Co., Tyer Rubber Co., Whitall-Tatum Co. 



Activities of The Rubber Association, Inc. 



DURi.N'C THE PAST MONTH communications have been sent to 

 firm members concerning Federal excise tax matters, 

 standardizing catalog sizes, and a circular respecting the 

 importation of German dyes. 



New York, June 30, 1919. 

 To firm )iicmbcrs of the Rubber Association of America, Inc.: 

 Under date of May 15 the following inquiry was submitted 

 to the Commissioner of Internal Revenue: 



Sales of articles mentioned in Section 900, Subdivisi 

 2. when made direct by the manufacturer thereof, are. 

 3f proper proof exempt from ta.x 



This 



the 



of: 



(a) Sales to a state or political subdivision thereof. 



(b) Sales of parts and accessories for trailers. 



(c) Sales for e.xport. 



(d) Sales to a manufacturer of automotive vehicles for use by 



him in the manufacture or production of new cars, etc. 

 Where, in accordance with usual established methods of distri- 

 bution, tlie article in question, after passing through the hands of 

 a jobber or dealer or other legitimate intermediary, reaches a class 

 of consumers, such as a state government, or a particular use, such 

 as an accessory for a trailer, or an ultimate disposition, such as a 

 sale for export, should not the manufacturer of the article, having 

 paid a tax on the sale by him, and having passed the tax on to 

 the intermediary, be permitted, upon the receipt of proper proof 

 of subsequent disposition, to refund to the intermediary, and in 

 turn take credit from the government of the amount of the tax 



Under date of June 13 the Commissioner of Internal Ri 

 replied to such inquiry as follows : 



Reference is made to your letter of May 15. 1919, relat 

 Regulations 47. relating to (a) sales to a state or politica 

 division thereof; (b) sales of parts and accessories for traile 

 (c) sales for export; (d) sales to a manufacturer 

 vehicles for use by him in the manufacture or prodi 





This office has given very careful consideration to you 

 tions with reference to modifying: the afore-mentioned rt 

 and believes that the regulations in their present form ai 

 and that no further change should be made. 



sugge 



The tax in question is a tax on sales by the manufacturer of 

 the article and it will be noted from the above that the exemp- 

 tions of certain sales by the manufacturer from the tax apply 



only in the cases where the sale is made by the manufacturer 

 of the article. For instance, in the case of a sale by a manu- 

 facturer to a dealer, who, in turn, sells the article either 



ir political subdivision thereof, 



for 



(b) for use on 



(c) for export, or 



(d) to a manufact, 



the 



even if such dealer furnishes the manufacturer of the articles 

 sold proof that the dealer has so sold the article, the manu- 

 facturer of the article cannot obtain a refund or take credit for 

 any tax paid to the Government or which has attached to the 

 original sale by the manufacturer of the article. 



The Secretary. 



STANDARD CATALOGS. 



New York, July 3, 1919. 

 To firm members of The Rubber Aissociation of America, Inc.: 



This has reference to my letter of November 8, having to do with the 

 L_:„_ .^j __ ■ . ■ rters, partic 



the National Re'tail 'Hard- 



a standard catalog size which would be T/2 by 10^ inches or its approxi- 



:te half size, 5-5/16 by 7/. inches. 



As a matter of further information in this connection, I enclose copy 

 of a pamphlet entitled "Underlying Principles of the National Standard 

 Catalog Size," prepared by the Standardization Committee of the National 

 Association of Purchasing Agents. 



A. \.. Viles. General Manager. 

 EXECUTIVE COMMITTEE MEETING 



The Executive Committee met on July 11, 1919, after luncheon, 

 at the Union League Club, New York City. 



Those present were H. E, Sawyer, B. G. Work, George B. 

 Hodgman, J. A. Lambert, W. J. Kelly and General Manager 

 Viles. 



Following the disposition of routine matters, questions of 

 moment were discussed and definite action taken, the most im- 

 portant being the appointment of William C. Cox, vice-presi- 

 dent of the Guaranty Trust Co.. as treasurer of the Rubber .As- 

 sociation. 



