The tax is also discriminatory in the field of education. Learning to play a musical instrument is a phase of education, however specialized it may be. Past surveys have shown 85 percent of musical instruments are purchased solely for educational purposes in homes and schools. However, there is no tax on other implements of education, such as books, pencils, rulers, notebooks, manual training tools, cooking utensils, et cetera.

The American Music Conference1 estimates that more than 11 million schoolage youngsters are now playing musical instruments or receiving instrumental instruction in public and parochial schools and from private teachers. There were only 2,500,000 musicmaking youngsters in 1947. (See app. I.)

Somebody may promptly and correctly point out that the existing law (sec. 4152) exempts from the tax the musical instruments sold to any religious or nonprofit educational institution for exclusively religious or educational purposes. This exemption, however, applies to approximately only 10 percent of the instruments sold; the great bulk of the instruments being purchased by musicians, students, children, or parents of children who do not enjoy the exemption. Moreover, as observed before, the implements of the other arts and education are not taxed regardless of who purchases them.

At the end of 1962, it was estimated that there were 35,500,000 amateur musicians in the United States, compared with 19 million in 1950. In 1950, 1 out of every 7.8 Americans played a musical instrument and/or received instrumental instruction; the 1963 ratio was 1 of every 5.4. The number of adult musicmakers has increased from 16 million in 1947 to 24,500,000 in 1963, up 53 percent. Selfmade music is second only to reading among the Nation's leisure time participative activities.

Many amateur musicians, seeking a wholesome avocational activity, find their way into community music groups. These groups comprise local symphony orchestras, community orchestras, bands, and various msuical groups. (See appII.) Does such activity contribute sufficiently to the moral fiber of the Nation as to be free of a tax with so little justification?

The tax is also discriminatory in the field of employment, and personal endeavor. In no other instance is there an excise tax on the basic tools of one's trade. There is no justifiable reason whatever for making the musician and the private music teacher assume this extra burden.

In addition to pointing out that the tax is unjustified as a practical matter and discriminatory, we stated that it was ill advised.

It is presently ill advised because it is stifling, in principle at least, to a facet of education and the continued development in this country of one of the most cultural and enjoyable assets of civilization. Since music is recognized by our educators as a part of the educational process, it should be accorded every opportunity and encouragement to develop, and not be retarded, however immeasurably, by an unjustified tax. Generally speaking, and without reference to educational benefits, the financial return from a musical vocation is such that most of those who choose it as a career do so with considerable devotion and sacrifice. The enjoyment which music brings to people and the cultural enrichment of the Nation from the production and development of music is beyond monetary evaluation.

We might add as an aside at this point that we believe that the constructive activity afforded by learning to play a musical instrument also provides a wholesome outlet for youthful energy and in the promotion of a more closely knit family circle. (See app. III.)

Music is found more and more in the American home in one form or another. Music is a wholesome activity for family groups, as well as for one or more individuals in a family. Count those within the circle of your friends or acquaintances who now have a guitar, organ, piano, or other instrument in their home for their own enjoyment, who, perhaps 5 or 10 years ago, did not own one.

Music, as a relaxing agent, replaces the tranquilizer pill so familiar in this day and age. Many adults find their relaxation at home with their favorite instrument after a strenuous day. Should the means to this end be taxed?

For all these reasons, and particularly because we feel that the tax is discriminatory without justifiable basis or commensurate benefit, the music industry's national committee respectfully requests and recommends that this committee give favorable consideration to the repeal of the excise tax on musical

1 The music industry's educational and promotional organization.

instruments as would be accomplished by H.R. 849, sponsored by the Honorable Hale Boggs, of Louisiana, of this Congress.

In conclusion, I should like to emphasize that I speak also as a representative of relatively small business. The total sales of all our products at retail were $675 million in 1963. Favorable consideration toward the tax burden we carry would most assuredly be concrete evidence of our Government's interest in the small businessman, as well as fulfilling the moral obligation of the Congress to conclude this now obsolete wartime imposed taxation.

APPENDIX I

MUSIC IN EDUCATION

1. In the full of 1963 it was estimated that elementary, junior high, and high schools in the United States had more than 71,000 instrumental music organizations, with 15,000 orchestras, 49,000 bands, and 7,000 "stage" bands (high school only). Bands and ochestras have doubled since World War II as a result of luterest generated through classroom music instruction. These figures do not include the numerous ensemble and chamber music groups found in almost all school music programs, or the countless combos students have organized on their own time.

2. The American Music Conference estimates conservatively that 80 percent of the Nation's school systems provide rhythm-band training in kindergarten and low primary grades. Rhythm bands are not forms of play, but are included in elementary school curriculums to introduce children to instrumental music.

3. Approximately 85 percent of all band and orchestra instruments are purchased for use by school-age youngsters.

4. Supervised high school "stage" (or jazz) bands, a "popular-music outlet" for teenage musicians, are the latest significant additions to school music programs. The American Music Conference estimates that one-fifth of the high schools in the United States had stage bands at the beginning of 1962-63 school year and a ratio of one of every two is expected by 1970. An increase of 1,000 to a total of 8,000 was estimated as of June 1964. Approximately 15,000 teenagers are involved.

5. The total number of youth symphony orchestras in the United States is approximately 250. These groups are drawn from the best student musicians of many high schools in a given community and have increased considerably in number during the past 5 years.

APPENDIX II

COMMUNITY MUSIC GROUPS

1. There are approximately 1,230 symphony orchestras in the United States, excluding the 250 youth symphony orchestras that are a part of the training programs of many adult groups. Of the grand total, 900 are classified as "community orchestras" (operating on annual budgets of less than $100,000), 280 are college and university orchestras, and 27 are "metropolitan" ($100,000$250,000 budgets) and 25 are “major" ($250,000 and up) symphony orchestras. The latter two groups are composed of professional musicians. More than 88 percent of the 63,000 musicians playing in the Nation's 900 "community orchestras" are amateurs.

2. Ten years ago there were approximately 650 community orchestras; 40 years ago there were fewer than 100. The United States now have more than half of the world's symphony orchestras.

3. There are approximately 450 community bands in the United States. In addition, there are 1,600 industry supported or sponsored music groups of various descriptions, 200 military service music groups, 880 Salvation Army bands, and countless neighborhood, fraternal, industrial, and pickup ensembles and jazz combos.

APPENDIX III

SUMMER MUSIC STUDY

1. More than 70,000 amateur musicians, including 5,000 adults, will attend summer music camps in 1964, according to the American Music Conference. Summer music-study enrollment has increased more than 600 percent since 1950,

when fewer than 10,000 youngsters attended summer music camps. More than two-thirds of the Nation's 250 summer music camps were organized after 1950; 20 percent were organized after 1959.

2. Approximately 91 percent of the camps provide ensemble instruction; 73 percent provide marching band instruction; 60 percent provide stage band instruction; and 10 percent provide folk-singing instruction. Some 20 percent of all summer music enrollees also take private instruction at the camps in addition to other instrumental courses.

3. Added variety in available instruction, improved quality of instructors and improvement in living and recreational facilities have been factors in the increased popularity of summer music camps. More than 70 percent of the camps plan major expansion of both instructional and recreational facilities to meet the growing needs of musical youngsters and adults.

4. Approximately 20 percent of the camps depend on out-of-State students for more than half of their enrollments; 60 percent of the camps include out of staters on their rolls.

Mr. ALEXANDER. Dr. Wilhousky.

STATEMENT OF DR. PETER WILHOUSKY, DIRECTOR OF MUSIC, NEW YORK PUBLIC SCHOOL SYSTEM

Dr. WILHOUSKY. Mr. Chairman and members of the committee, my name is Peter J. Wilhousky, director of music for the New York City public schools. I entered the system in 1924 as a teacher of music and have given 40 years, the major portion of my life, to music education. My purpose in appearing before this committee is to explain very briefly what our music education program is trying to do and why the repeal of the musical instrument excise tax would aid us in achieving our goals. Although I base my statements on my own experience within one city school system, I am sure that many of the things I say pertain also to other parts of the country.

As a music educator, I am naturally interested in the cultural growth of our children. Our music program is very important in the school curriculum. We try to develop interest in, we try to discover talent in, music, and encourage it. Recently the Eastman School of Music Orchestra played in Russia where they received a standing ovation from the Russians. Dr. Hansen, on his return to this country, speaking before music educators, did not claim all credit for that school of music, but attributed much of the success to the preparation of these artists in the local schools, our high schools throughout the country. We must try to maintain and develop high standards in music in this country because it means a lot to our world prestige.

In New York City, we are attempting to do this through active participation in musicmaking. It isn't merely a course in listening to recordings and discussing music. It is actually making music. It is through this active participation that we develop the sensitivity of a musician which he requires. We known that our country has advanced a great deal in the last 30 years. No longer is it necessary for an American student to go abroad to get a musical education. We have fine teachers here. We have fine operas, fine orchestras. But we have to prepare them somewhere; if not in the private studios, then in the public schools. This is one of our responsibilities.

In New York City, we give children opportunities to study instruments. The program began in the 1930's. I was on the scene then. I was a young teacher. I noticed how the high school orchestras

became depleted because the crash had affected the family pocketbook. Very few children were studying privately.

We had to introduce instrumental instruction in the school by giving class lessons. We never do give private lessons but always teach in groups. Even so, this is an expensive undertaking. Because we have great demands for instrumental instruction in the city, we arrange to have one trumpet shared by four or five students with separate mouthpieces. Sometimes we allow a student to take the trumpet home over the weekend to practice. I know that our program would be tremendously helped if families could purchase instruments for their children, but the excise tax makes it prohibitive.

One might say that 10 percent is not too much of a tax, but there is a sales psychology even in the 10 percent as there is in the comparative cost between the 99-cent item and the $1.01 item. As you know, the families that send children to our school system are not all wealthy. We have big problems. Not only are we concerned with developing musical talent, but we are also using musical instruction to effect personality changes in the student. I could cite one instance of a junior high school that was rated one of the lowest in attendance in the city, which, after we introduced an instrumental program in that school, rose to one of the top four. That is 171 Manhattan, a junior high.

There were many absences in that school. The pupils may not have been interested in English, in mathematics, or even in attending school. To one we gave a clarinet. He couldn't have the clarinet at home. To another we gave a saxophone. He couldn't afford it at home. The only thing that drove them to school was this chance to play, to lick that clarinet and play that saxophone.

The entire school morale changed. The school as a group took pride in the achievement of its band and orchestra. Today we are experimenting on this premise on a much larger scale. We feel that we can change learning attitudes through this interest in music. Of course, we as educators are very much interested in having this experience not limited to schooldays, from 9 to 3, or from 1 year to 4 years in school.

We would like it to carry over into the community. It is being done in parts of New York City.

May I urge this committee to give favorable consideration to the repeal of this excise tax. Thank you.

Mr. ALEXANDER. Mr. Fulford.

Mr. KEOGH. Mr. Chairman, may I ask one question of Dr. Wilhousky?

The CHAIRMAN. Do you want to wait until we get through with all of them?

Mr. KEOGH. Thank you.

STATEMENT OF FRED FULFORD, INTERNATIONAL SECRETARYTREASURER, UNITED FURNITURE WORKERS OF AMERICA Mr. FULFORD. Mr. Chairman and members of the Ways and Means Committee, I speak on behalf of the workers in the musical instrument trade. My name is Fred Fulford. I am international secretarytreasurer of the United Furniture Workers of America and also direc

tor of what is called the Piano, Organ & Musical Instruments Council, an organization of workers in this field.

You will notice that labor and management is speaking as one voice today because we are both concerned with the effects of this excise tax, both on employment and on sales. I appreciate, in behalf of my organization, the opportunity to testify today and appear before this committee.

I realize that the Ways and Means Committee has a heavy load. With the permission of the chairman of the committee, I would like to insert into the record our prepared statement and merely make a few brief comments.

Mr. KING (presiding). Without objection.

Mr. FULFORD. My organization, the United Furniture Workers of America, has been active in the musical instrument field for some 27 years, as well as in the furniture field. There are other unions that have some small representation in this field, and I believe this committee, perhaps, would be interested in knowing who they are.

For example, the Auto Workers Union has some membership in this field in the area that Congressman Brademas comes from, Elkhart, Ind. The Allied Industrial Workers of America, an AFL-CIO union, has some membership in this field. The United Steel Workers have some membership in this field in guitars, and I believe they have the Baldwin Piano & Organ Co., where Mr. Thompson comes from in Cincinnati.

The Rubber Workers, AFL-CIO, have some interest in this field. The Machinists Union, the International Union of Electrical, Radio & Machine Workers of America have an interest in this field, as does the Carpenters Union, AFL-CIO, independent unions and directly affiliated AFL-CIO Federal labor unions.

All of these groups that I have mentioned today are members and participants in the Piano, Organ & Musical Instruments Council and I have been designated to speak on their behalf.

We feel that the 10-percent tax is too often the straw that breaks the consumer's back, and turns a family-inspired buyer into a consumer who says "No."

Another factor that we believe the committee is interested in, especially in the field of pianos, as Mr. Morley Thompson has pointed out, is the price at which Japanese imports are offered. The American would-be purchaser in the $7,200-a-year income group, with his mortgage payments and with other past due installments tugging at his mind, and the lower priced Japanese piano in his eye, is now more directly turning down the American product, as the statistics brought out by Mr. Thompson prove.

Thus, the maintenance of this tax on pianos alone discriminates against American firms and workers in favor of a product made by employees whose wage scale is well below that of the American piano workers.

When we add to this the job-shrinking impact of automation, the sitration of the American workers in the musical instrument industry becomes worse. This outlook for the future cannot be optimistic unless the excise tax is removed as a critical part of the price factor which reduces buying incentive.