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March, 1924 AMERICAN CINEM ATOGRAPHER EleTen
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that it has been more or less misdirected, since probably the majority of cameras in use today are being used in non-dramatic fields. Moreover, if taxation of amusement was responsible for the camera tax it would seem that the purpose would have been served in the tax on theaters which show the pictures made with the taxed camera; and, further, if it was the aim to tax the cinematographer's livelihood then the income tax on his salary should' have taken care of this without going to the extremity of collecting on his camera.
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Without discrediting the instructional values of the radio, one motion picture camera owner, in a telegram to Senator Johnson, puts the matter nicely when he says: "Why must I pay ten per cent tax on my motion picture camera that I use to make my living when all radio equipment is tax free and is used for amusement only?"
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It is well taken that the burden imposed on the cinematographer is not commensurate with the return to the government of this entire form of taxation which, it is stated, does not exceed ten thousand dollars per year. This brings us to the point where it might be said that if credence may be placed in the assertion that the "class which can make the most noise" is the body, of people which stands the best chance of having repealed a tax which particularly affects them, then there would be scant possibility of the tax on cameras being taken off inasmuch as a letter from every camera owner in the country would not make a total that would "flood" the deliberations of the' Ways and Means Committee. At the same time, however, those interested will owe it to themselves to forward their opinions to their Congressmen and the Ways and Means Committee even if, in the last analysis, proper action may be said to rest with the fairness of the committee's sense of proportions, in whatever recommendations it may make.
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And when the cinematographer urges the repeal of the tax on cameras he also means the repeal of the tax on lenses, which are inseparable parts to his camera.
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