THE INDIA RUBBER WORLD 



[September 1, 1919. 



TREASURY DECISION 2897. APPROVED JULY 22, 1919. TAX APPLIES 

 TO SALES TO STATES OR POLITICAL SUB-DIVISIONS THEREOF. 

 Tu Collectors of Inlcriia! Revenue and Others Concerned: 



Under an opinion of the Attorney Gcnend. dated July 7, 1919, nianu- 

 facturcis, producers, and importers are declared to be subject to the 

 excise lax imposed by Section 900 of the Revenue Act of 1918 upon 

 saics uiadc to a State or a political sub-division thereof except as pro- 

 vided in sub-division (10) of such section. 



In accordance with the above opinion, manufacturers, producers, and 

 impoiters are subject to excise tax under Section 600 of the Revenue 

 Act of i9)7, and Section 90O of the Revenue Act of 1918 upon all 

 sales of taxable articles made to States or political sub-divisions thereof 

 except where specifically exempt from tax upon such sales, as under 

 sub-division (10) ot Section 900 of the Revenue Act of 191S. In ad- 

 uiiion to liability to tax under the above sections, manufacturers, pro- 

 ducers, importers and vendors are held to be liable to tax upon all 

 sales of taxable articles made to States cr political sub-divisions thereof 

 under Section 313 of the Revenue Act of 1917, and under Sections 

 6;8, 902 and 903 of the Revenue Act of 1918; and lessors of positive 

 motion picture films containing pictures ready for protection are sub- 

 ject to tax upon amounts received from the leasing of such films to 

 States or poH'ical sub-divisions thereof under Section 906 of the 

 Revenue Act ot 191S. Where an cxcLsc tax is imposed directly upon 

 the vendee as under Sections 904 and 907 of the Revenue Act of 1918, 

 sales to States or political sul>-divisions thereof are exempt from tax. 



Article 10 of Regulations 47 is amended to read as follows: 



Article 10— Sales to the Government or a state: The tax applies 

 to articles enumerated in Section 900 when .-old to the Government. 

 Wlcre, however, the Government supplies a manufacturer with all ma- 

 teriils and parts, except a small portion furnished by the manufacturer 

 under a cout'-act stiimlating that the manufacturer shall be guaranteed 

 a certain profit, no tax is payable because the manufacturer does not 

 sell the article. Articles manufactured in plants taken over and oper- 

 ated by the Government are not subject to the tax. The tax also ap- 

 pHes to articles enumerated in this section, except to those enumerated 

 under sub-division (10), when sold to a state or political sub-division 



thereof even though they are to be paid for entirely out of public 



A. L. ViLES, General Manager. 



FEDERAL EXCISE TAX-TAXABILITY OF RADIATOR, AIR. PUMP 



AND GASOLINE HOSE. GENERATOR TUBING, BRAKE-BAND 



LININGS, AND PACKING. 



New York, August 25, 1919. 

 Tu the firm members of The Rubber Association of America, Inc.: 

 The Rubber Association is advised that the following letter 

 was recently sent out by the office of the Commissioner of 

 Internal Revenue : 



Replying to your letter regarding the taxability of radiator, air 



pacKing, 

 1910 



unJ^ 



900, Subdii 



Brake band 

 subject to tax 

 Subdivision (I 



ig, brake-b 



3), of the Revenu 



Act of 



•en held not 



-_ -,. Section 9O0, 



I of 1918. Generator tubing, and 

 »ir pump and radiator hose are not subject to tax as automobile parts 

 or accessories unless specially designed, cut to length, and equipped 

 with fittings making the hose available only for use on or in connec- 

 tion with automobiles. 



It will be noted that it is held in the above letter that the 

 hose in question is not subject to the tax unless specially de- 

 signed, cut to length, and equipped with fittings making the 

 hose available only for use on or in connection with automobiles. 

 A. L. ViLES, General Manager. 



MANUFACTURERS WHO HAVE SIGNED THE AGREEMENT. 



Tlie following-named manufacturers, members of The Rubber Association oi .Vmerica. Inc., have signed the agreement to pay 

 to the Association through importers the fee of 3 cents per hundredweight on all crude rubber purchased by them. 



Acme Rubber Mfg. Co., . 

 Acushnet Process Co., Inc 

 Advance Rubber Co. 

 Ajax Rubber Co. 

 .\mazon Rubber Co., The 

 American Hard Rubber C^ 

 Apsley Rubber Co. 

 Archer Rubber Co. 

 Archer Tire & Rubber Co 

 Rubber Co., Inc 



The 



v^'^o^ 



Co. 



;r Co., The 

 ber Co., The 

 Rubber Shoe Co 



Batavia Rubb 



Baumann Rut 



Beacon Falls 



Beacon Tire Co.. Inc. 



Besaw Tire & Rubber Co., Th 



Bishop Gutta-Percha Co. 



Boston Belting Corporation. 



Boston Blacking Co. 



Boston Woven Hose & Rubbe 



Bourn Rubber Co. _, 



Braender Rubber & Tire Co. 



British-American Mfg. Co. 



Brunswick-Balke-Collender Co. 



C. 



Cambridge Rubber Co. 

 Canadian Consolidated Rubber 



Canfie'ld Company. The H. C 

 Canton Rubber Co., The 

 Carlisle Cord Tire Co., The 

 Carlisle Tire & Rubber Co. 

 Carr Rubber Co.. F. S. 

 Century Rubber Works, 

 Century-PIainfield Tire Co. 

 Chicago Rubber Clothing Co. 

 Chippewa Rubber Co. 

 Cincinnati Rubber Mfg. Co., 

 Clifton Manufacturing Co. 

 Columbia Tire eS: Rubber Co., 

 Combination Rubber Mfg. Co.. 

 Continental Rubber Works. 

 Converse Rubber Shoe Co. 

 Corona Rubber Mfg. Co. 

 Cortland Tire & Rubber Co. 

 Crescent Insulated Wire & 



Co. 

 Cross Country Tire Co. 

 Cupples Co. 

 Curtis Tire & Rubber Co. 



Davidson Rubber 

 Davol Rubber Cc 

 Dayton Rubber Jtif g. Co^ 



Doss Rubber & Tube Co. 

 Dreyfus Co., L. A. 

 Dryden Rubber Co. 

 Du-Pont-Fabrikoid Co. 

 Dural Rubber Corp. 

 Duratex Co., The 



Eagle Rubber Co.. The 

 Easthampton Rubber Thread Co. 

 Electric Cable Co.. The 

 Electric Hose & Rubber Co. 

 Elkhart Rubber Works 

 Empire Tire & Rubber Corp. 

 Essex Rubber Co. 

 Eureka Rubber Mfg. Co., Inc. 



F. 



Faber Rubber Co.. Fberhard 

 Falls Rubber Co., The 

 Faultless Rubber Co.. The 

 Featheredge Rubber Co. 

 Federal Rubber Co., The 

 l"irestone Tire & Rubber Co. 

 Fisk Rubber Co., The 



G. 



Gates Rubber Co. 



General Rubber Co. 



General Tire & Rubber Co., The 



.'iiant Tire & Rubber Co. 



Gillette Rubber Co. 



Globe Rubber Tire Mfg. Co. 



Goodrich Co.. The B. F. 



Goodyear Rubber Co. 



Goodyear Rubber Insulating Co. 



Goodvear Tire & Rubber Co.. The 



Gordon Tire & Rubber Co.. The 



Gregory Rubber Co., The 



H. 



ITabirshaw Electric Cable Co.. Inc 

 Dale Rubber Co., Alfred. 

 Hamilton Rubber Mfg. Co. 

 Hardraan Rubber Corp. 

 Hauthaway S: Sons. C. L. 

 ITawkeye Tire & Rubber Co., The 

 Hazard Manufacturing Co. 



Co. 



Hewitt Rubber Co. 

 Hodgman Rubber Co. 

 Hom'^e Rubber Co. 

 Hood Rubber Co. 

 Howe Rubber Co. 



1 Rubber & 

 Rubber Co. 



Jenkins Rubber Co. 



Ka'ufman Rubber Company, Ltd., 



The. 

 Kelly-Springfield Tire Co. 

 Keystone Rubber Mfg. Co. 

 Kleinert Rubber Co., I. B. 

 Kokomo Rubber Co. 



Lancaster Tire & Rubber Co., The 

 Lee Tire & Rubber Co. 

 Lion Tire & Rubber Corp., The 

 Long-Wear Rubber Co.. The 

 l-ovell Manufacturing Co. 

 Luzerne Rubber Co., The 



M. 



McCreary Tire & Rubber Co. 

 McGraw Tire & Rubber Co.. The 

 McLean Tire & Rubber Co. 

 Mansfield Tire & Rubber Co.. The 

 Marathon Tire & Rubber Co., The 

 Marion Tire & Rubber Co. 

 Mason Tire & Rubber Co., The 

 Massillon Rubber Co., The 

 Meade Rubber Co. 

 Mercer Rubber Co. 

 Michelin Tire Co. 

 Miller Rubber Co.. The 

 Mishawaka Woolen Manufacturing 



Co. 

 Mohawk Rubber Co., The 

 Monarch Rubber Co., The 

 Mystic Rubber Corp. 



National Rubber Co. 



National Tire & Rubber Co. 



Needham Tire Co. 



Newark Rubber Co. 



New Jersey Car Spring & Rubber 



Co., 



York Insulated Wire Co. 

 York Mackintosh Clothing C 

 valk Tire & Rubber Co., The 



Oak Rubber Co., The 



O'Bannon Corp. 



Orao Manufacturing Co., The 



Okonite Company, The 



Owen Tire & Rubber Co., The 



P. 



Panther Rubber Manufacturing Co. 



Farker. Stearns & Co. 



Partridge Rubber Co.. Ltd., The 



Pho 



:-He 



Co. 



Rubber Co., 

 Pines Rubber Co., Inc. 

 Pioneer Rubber Mills. 

 Plvmouth Rubber Co. 

 Polack Tyre & Rubber Co 

 Poison Rubber Co., The 

 Porter RubKer Co., The 

 Portage Rubber Co.. The 

 Portland Rubber Mills 



Q. 



Racine Auto Tire Co. 

 Ravenna Rubber Co., The 

 Raybestos Co., The 

 Ray Tire & Rubber Co. 

 Reading Rubber Mfg. Co. 

 Republic Rubber Corp., The 

 Rex Hide Rubber Mfg. Co. 

 Roberts Rubber Co., Weldon. 



aid 



We 



The 



Samson Tire & Rubber Corp. 

 Savage Tire Co., The 

 Schacht Rubber Mfg. Co. 

 Schwarzwaelder Co., The 

 Scioto Rubber Co., The 

 Seamless Rubber Co., Inc., The 

 Simplex Wire & Cable Co. 

 Sioux City Tire & Mfg. Co. 

 Somerset Rubber Reclaiming Works 

 Spalding & Bros., A. G. 

 Sprague Tire & Rubber Co. 

 Stamford Rubber Supply Co., The 

 Standard Four Tire Co. 

 Standard Underground Cable Co. 

 Star Rubber Co., The 

 Sterling Tire Corp. 

 St. Mungo Mfg. Co.. of America. 

 Stowe & Woodward Co. 

 Strauss Rubber Co., Archer 

 Suretv Tire & Rubber Co. 

 Swinehart Tire & Rubber Co 



Thermoid Rubber Co. 

 Traun Rubber Co. 

 Twin Tube & Rubber 

 Tyer Rubber Co. 



Cleef Bros. 

 ir Balata & Textile Belting 

 ir Rubber Co., The 

 Rubber Mfg. Co. 



Western Reserve Rubber Co., The 



Western Rubber Co. 



Whitall Tatum Co. 



White Dental Mfg. Co., The S. S. 



Whitehead Bros. Rubber Co., The 



Whitney Blake Co^ The 



Worthington Ba« CIo., The 



Z. 



Rubber Co. 



