MATERIAL SUBMITTED FOR THE RECORD Continued

Page

Investment Bankers Association, of America, John R. Haire,
chairman, Federal taxation committee, statement.
Iredell, Arthur E., partner, Harris, Kerr, Forster & Co.,
New York, N.Y., statement..
Jehle, Philip F., Washington representative, National Asso-
ciation of Retail Druggists:

Attachment A. Quarterly Federal excise tax return....
Attachment B. Excise tax on toilet preparations, jewelry
and related items, luggage, handbags, etc.- -.
Attachment C. Evidence of confusion among examiners
of retail excise tax collections_
Johannesen, Robert C., National Association of Club Athletic
Directors, statement

Juvenile Products Manufacturers Association, statement... King, Boyd, director, National Mobile Radio System, statement..

King, Henry B., president, United States Brewers Association, statement..

Kreeger, Everette, secretary, National Association of Railroad
and Utilities Commissioners, letter dated June 17, 1964, to
Congressman Mills, with resolution enclosed
League of New York Theatres, Inc.:

Merrick, David, list of newspaper items.
Wharton, John F., statement.

Legislative Steering Committee for Rebuilders of Automotive Parts, George H. Buschmann, letter dated July 31, 1964, to Congressman Mills, with report enclosed_

Leonard, R. R. (Dutch), National Sporting Goods Association, statement...

Liberty Bowl Charities, Inc., Philadelphia, Pa., A. F. Dudley, president, statement

Lindow, Lester W., executive director, Association of Maxi-
mum Service Telecasters, Inc., statement---
London, Milton H., president, Allied Theatres of Michigan,
Inc., statement....

London Records, Inc., John E. Stricker, treasurer, letter
dated June 23, 1964, to Congressman Mills _ _
Lorenz, John J., vice president, finance, Columbia Records,
statement.

Lutz, Edward O., executive director, Musical Arena Theatres
Association, letter dated July 30, 1964, to Congressman
mills

MacMullan, Ralph A., director, Michigan Department of
Conservation, letter dated July 17, 1964, to Congressman

Mills.

847

1355

McCormick, Mrs. Patricia, Southern California Chapter,
United States Olympians, statement..

McLennan, Colin, Warn Manufacturing Co., Inc., Seattle,
Wash., statement.

McMillian, C. W., executive vice president, American National Cattlemen's Association, letter dated June 15, 1964, to Congressman Mills__

Matt, Walter J., president, West End Brewing Co. (Utica,
N. Y.), statement_

Merrick, David, National Association of the Legitimate Theatre, Inc., and the League of New York Theatres, Inc., list of newspaper items__

MATERIAL SUBMITTED FOR THE RECORD-Continued

Merry, Edward S., secretary-manager, Inter-Tribal Indian
Ceremonial Association, letter dated July 29, 1964, to
Leo H. Irwin, chief counsel, Committee on Ways and
Means, with statement enclosed..
Michigan Department of Conservation, Ralph A. Mac-
Mullan, director, letter dated July 17, 1964, to Congress-
man Mills__

Milburn, Devereux, counsel, Thoroughbred Racing Associa-
tions, exhibit A. Suggested criteria in evaluating an
excise tax..

Miller, Joseph F., managing director, National Electrical
Manufacturers Association, letter dated June 25, 1964, to
Congressman Mills....

Miller, Philip L., New York, N.Y., statement
Minton, Charles E., executive director, Commission of
Indian Affairs, State of New Mexico, letter dated August 4,
1964, to Leo H. Irwin, chief counsel, Committee on Ways
and Means..

Mitchell, John J., Twin Coast Newspapers, Inc.:

Letter dated January 24, 1964, from Eric Ridder,
P.A.M. News Corp., to Hon. Harry F. Byrd, a U.S.
Senator from Virginia.

Letter dated March 4, 1964, from Mortimer M. Caplin,
Commissioner of Internal Revenue, to Senator Harry
F. Byrd, of Virginia....
Monsieur Henri Wines, Ltd., Brooklyn, N.Y., Herbert
Feinberg, vice president, statement....
Montgomery, George R., president, Custom Electronics,
Inc., New Orleans, La., and vice president, Business Music,
Inc., Birmingham, Ala., statement..

Morris, Hon. Thomas G., a Representative in Congress from
the State of New Mexico, letter dated February 5, 1964,
to Congressman Mills, with letter from Gov. Fred
Bowannie, Zuni Pueblo, dated January 23, 1964, enclosed--
Mott, William C., executive vice president, United States
Independent Telephone Association:

Exhibit 1. Taxes per independent telephone, 1947-63...-
Exhibit 2. Annual comparisons households with tele-
phones and median family incomes..

Exhibit 3. Annual comparisons households with tele-
phones and median family incomes, 1947–63..

Exhibit 4. State comparisons households with telephones
and median family incomes..

Exhibit 5. State comparisons farm growth, telephones
and income, 1950-60-

Exhibit 6. Variations-State local exchange telephone
rates (for minimum exchange groupings) independent
commercial telephone companies..

Exhibit 7. Taxes per independent telephone, 1946-63-
Exhibit 8. Growth, U.S. telephones and radio licensing-
Exhibit 9. Radio, licensing of potential competitive serv-
ices.

Letter dated August 5, 1964, to Congressman Mills-Moving Picture Machine Operators Union of the International Alliance of Theatrical State Employees & Moving Picture Machine Operators of the United States and Canada, Steve D'Inzillo, New York business representative, letter dated July 1, 1964, to Congressman Mills...

MATERIAL SUBMITTED FOR THE RECORD Continued

Page

Full statement

Summary of statement

Munford, Fillard, chairman, taxation committee, National
Association of Manufacturers:

Table I. Repeal of retailers' excise taxes..

Table II. Effect on revenues from reduction to 5 percent
of rates of manufacturers' excises.--
Musical Arena Theatres Association, Edward O. Lutz, execu-
tive director, letter dated July 30, 1964, to Congressman
Mills...

Myers, David M., Audio Electronics Co., Portland, Oreg.,
letter dated June 19, 1964, to Congressman Mills..
National Association of Alcoholic Peverage Importers, Inc.,
John F. O'Connell, president, letters dated July 30 and
July 31, 1964, to Congressman Mills..
National Association of Auto Trim Shops, Stanley Nemer,

statement..........

National Association of Chain Drug Stores, Inc., C. W.
Evans, vice president, letter dated June 5, 1964, from
Internal Revenue Service reclassifying collected taxes..
National Association of Club Athletic Directors, Robert C.
Johannesen, statement..

National Association of Direct Selling Companies, Lloyd
E. Deilke, president, statement...

National Association of Manufacturers, Dillard Munford, chairman, taxation committee:

Table I. Repeal of retailers' excise taxes..

Table II. Effect on revenues from reduction to 5 percent
of rates of manufacturers' excises...

National Association of Microwave Common Carriers, Inc.,
Clifton W. Collins, president-secretary, letter dated
August 5, 1964, to Robert D. L'Heureux, general counsel,
National Community Television Association.
National Association of Railroad & Utilities Commissioners,
Everette Kreeger, secretary, letter dated June 17, 1964,
to Congressman Mills, with resolution enclosed..
National Association of Retail Druggists, Philip F. Jehle,
Washington representative:

Attachment A. Quarterly Federal excise tax return....
Attachment B. Excise tax on toilet preparations, jewelry
and related items, luggage, handbags, etc...---
Attachment C. Evidence of confusion among examiners
of retail excise tax collections..

National Association of Securities Dealers, Inc., statement...
National Association of Shoe Chain Stores, Edward Atkins,

National Association of Travel Organizations, James C.
Gross, executive director, letter from President Lyndon B.
Johnson

National Ballroom Operators Association, Donald J. Brown, general counsel, letter dated June 24, 1964, to Congressman Mills, with enclosures..

MATERIAL SUBMITTED FOR THE RECORD-Continued

National Club Association, Frank G. Hathaway, secretary-
treasurer:

Exhibit A. H.R. 9487, a bill to amend section 4243 of the
Internal Revenue Code of 1954__

Exhibit B. Notice of commencement of voluntary pro-
ceedings to wind up and dissolve the San Diego Club..
Exhibit C. Letter to prospective members of Virginia
Athletic Club, dated April 16, 1964.

Exhibit D. Item published in Sports Illustrated maga-
zine, dated March 6, 1962...

National Électrical Manufacturers Association, Joseph F.
Miller, managing director, letter dated June 25, 1964, to
Congressman Mills...

National Glass Dealers Association, Donald M. Counihan, counsel, statement_-_

National Luggage Dealers Association, Robert H. Herron, executive secretary, letter dated July 27, 1964, to the Committee on Ways and Means.......

National Mobile Radio System, Boyd King, director, statement..

National Retail Furniture Association, Robert E. Carter, vice president, letter dated August 11, 1964, to Congressman Mills..

National Sporting Goods Association, R.R. (Dutch) Leonard, statement..

Nemer, Stanley, Automobile Seat Cover Association of America and National Association of Auto Trim Shops, statement...

Nevada Telephone Association, J. D. Orchard, president,
letter dated July 24, 1964, to Hon. Walter S. Baring, a
Representative in Congress from the State of Nevada.......
Newman, Martin H., vice president, Century Theatres, Inc.,
statement__.

New Mexico Commission on Indian Affairs, Charles E.
Minton, executive director, letter dated August 4, 1964,
to Leo H. Irwin, chief counsel, Committee on Ways and
Means.

New Orleans Athletic Club, George S. Hesni, president,
statement..

New York Athletic Club, George T. Wright, vice president, statement..

New York, City of, Hon. Robert F. Wagner, Mayor, letter dated August 6, 1964, to Congressman Mills..

New York Stock Exchange, G. Keith Funston, president, statement.

Noll Business Machines, Inc., Philadelphia, Pa., Edgar Noll, president, statement..

Northern California Theatre Association, Roy Cooper, president, statement...

Nutter, Dr. Gene C., executive director, Golf Course Super-
intendents Association of America, statement.
O'Connell, John F., president, National Association of Al-
coholic Beverage Importers, Inc., letter dated July 30
and July 31, 1964, to Congressman Mills..
Orchard, J. D., president, Nevada Telephone Association,

letter dated July 24, 1964, to Hon. Walter S. Baring, a Representative in Congress from the State of Nevada..

MATERIAL SUBMITTED FOR THE RECORD-Continued

Page

Full Summary statement

of statement

Overholser, John W., Montrose, Colo., letter dated May 22, 1964, to Leo H. Irwin, chief counsel, Committee on Ways and Means, with statement enclosed___.

Pacific American Steamship Association, John N. Thurman,
vice president, letter dated June 10, 1964, to Congressman
Mills, with an enclosure__.

Pinkney, James F., chief counsel, public affairs, American
Trucking Associations, Inc., statement..

Pope, Dougal C., Houston, Tex., letter dated May 22, 1964,
to Leo H. Irwin, chief counsel, Committee on Ways and
Means..
Prochnow, Herbert V., president, Chicago Association of
Commerce & Industry, letter dated June 22, 1964, to the
Committee on Ways and Means....
Professional Golfers' Association of America, Warren Cantrell,
president, statement..

Proprietary Association, William F. Weigel, counsel, letter
dated July 21, 1964, to Congressman Mills.

Randforce Amusement Corp., Brooklyn, N. Y., Emanuel

Frisch, letter dated July 1, 1964, to Congressman Keogh.. Rockleigh Field Club (New Jersey), I. Stutz Drosnes, counsel, statement...

Ronson Corp., Woodbridge, N.J., statement..
Ruth, Earl A., Washington, D.C., letter dated July 14, 1964,
to Congressman Mills, with attachments..
Scarff, D. D., general manager, lamp division, General Elec-
tric Co., Cleveland, Ohio, letter dated June 19, 1964, to
Congressman Mills....

Selent, L. H., vice president, Audio Book Co., St. Joseph,
Mich., statement_

Shapiro, Alvin, vice president, American Merchant Marine
Institute, Inc., letter dated June 18, 1964, to Congressman
Mills.

Singer, Leon, counsel, Cigar Manufacturers Association of
America, excerpt from report of Hon. Joseph L. Lewis.
Commissioner of Internal Revenue, to Hon. William P.
Fessenden, Secretary of the Treasury, dated December 1,
1864..

Singer, Russell E., executive vice president, American Auto-
mobile Association, statement....

Slowinski, Walter A., Washington, D.C., attorney, statement.
Smith, Dr. Spencer M., Jr., economist and secretary, Citizens
Committee on Natural Resources, statement_
Smoking Articles Export Promotion Association of Japan,
Michael P. Daniels, Stitt & Hemmendinger, letter dated
August 5, 1964, to Congressman Mills.......

Snyder, Calvin K., executive vice president, American Retail
Federation, letter dated July 30, 1964, to Congressman
Mills..

Spooner, A. P., general manager, British-American Chamber
of Commerce, statement..

Sporting Arms & Ammunition Manufacturers' Institute, Harry L. Hampton, Jr., secretary, letter dated June 19, 1964, to Congressman Mills..

Stamm, Godfrey A., managing director, Broadway Association, Inc., statement

Standard Kollsman Industries, Inc., statement_