36 



produce 90 percent of the photographic products shipped to the 

 U.S. market and almost 100 percent of the amateur photographic 

 products. Agfa, Kodak, Fuji, 3M, and Polaroid are included in our 

 membership, and we currently have 52 members. 



We appreciate the opportunity for a conceptual discussion on ex- 

 cise fees for wildlife conservation and outdoor recreation. We faced 

 this issue of excise tax and user fees on photographic products in 

 the past — the 1980 Fish and Wildlife Conservation Act on the Fed- 

 eral level, and we had some dealings with various states, the State 

 of Washington Initiative, as an example. After due consideration, 

 neither of these funding initiatives resulted in a fee or a tax on 

 photographic products. 



The Fish and Wildlife Act of 1980 had the concept of taxing ap- 

 propriate items. They spoke to equity, benefits received, to some 

 kind of a linkage with the tax and the taxpayer. Our members are 

 for reasonable and equitable funding initiatives for wildlife con- 

 servation and outdoor recreational activities. We, however, do not 

 believe an excise tax or a user fee should be imposed on photo- 

 graphic film. We don't think it is fair. Photographic film should not 

 be considered an appropriate item under the outdoor type of prod- 

 uct for excise tax sales or use taxes. 



Industry studies that we have done have set forth, and set forth 

 in our statement, indicate that a very small percentage of the pic- 

 tures taken by amateur photographers are taken out of doors and 

 particularly in park settings. There is an industry report known as 

 the Wolfman Report on the U.S. industry, and one of their particu- 

 lar sections is on subject matter and most popular subject matters. 

 The report reports that only 16 percent are taken of nature and of 

 landscapes. Aiid, of course, not all of those nature and landscapes 

 are taken in parklands. 



One of our larger member companies, Kodak, conducted an in- 

 house study. Nature photographs comprised only 13 percent of the 

 total pictures taken. Polaroid and other member companies of ours 

 reported to us that only five percent of consumer instant photo- 

 graphs are taken out of doors. Most of them are indoors. 



We asked our members who produce film to supply us with any 

 recent information they may have on picture-taking habits of their 

 customers. One estimate stated that less than one percent of pic- 

 tures in the U.S. portray people engaged in fishing, hunting, or 

 camping activities. 



Now, I don't have a statistical study to back this up, but it seems 

 to me when it comes to "wildlife," I put that in quotes, there are 

 many more wildlife photos taken at bachelor parties than of big- 

 horn sheep. We would urge that any excise fees have a rational 

 connection to the benefits received. 



We firmly believe that consumer photographic film and any other 

 photographic product should not be on a list for potential fees or 

 taxes to fund wildlife conservation or outdoor recreational activi- 

 ties. Thank you for your attention and the opportunity to testify. 



[Statement of Mr. Dufficy may be found at end of hearing.] 



Mr. Saxton. Thank you very much. Mr. Peri please. Can you 

 identify the organization Mountainsmith. I don't know what that 

 is. 



