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July 1924 AMERICAN CINEMATOGRAPHER Fifttin
Taxing Tools
While apparently little or nothing has been done in Washington to alleviate the tax on cameras and lenses, the cinematographers' interest in the matter has not been confined to Hollywood production quarters but has extended half-way around the world as indicated by a copy of a letter which, just received by the American Society of Cinematographers, was sent from Bombay by Herford Tynes Cowling, A. S. C, to the chairman of the Ways and Means Committee.
The Chairman of the Ways and Means Committee, House of Representatives, Washington, D. C.
Dear Sir:
Please permit me to call your attention to the existing War Tax on Professional Photographic Cameras and Lenses which are of American or Foreign manufacture. I am particularly interested in calling to your attention the tax on moving picture cameras which are used almost exclusively for professional work. This tax is a burden on the cinematographers which does not exist on other such Professional workers and certainly should be repealed.
When the moving picture Camera is taxed, a tool of trade and direct means of making a living is taxed. To tax the purchase of a moving picture camera for professional use is much the same as taxing a Carpenter on his tools, a Stenographer on his typewriter or a Surveyor on his compass. Like the Engineer, the dentist or the doctor, a Cinematographer must purchase his own "tools" if he is to hold his clients.
At the same time, when this law was passed there was no existing organization of the American Cinematographers to give their attention to this matter. We have now an organization known as The American Society of Cinematographers; we recently passed a resolution requesting the repeal of this tax of which you are probably cognizant.
I suggest that an amendment be made to this law which will repeal the burden on our tool of trade and at the same time not remove the tax on a luxury.
I sincerely trust that your Committee will give this matter due consideration.
Yours faithfully,
H. T. Cowling.
Address — in care Messrs. Kodak Limited, "Hornby Road" Bombay.