.
opmon Bo. O-446
ReS Are o:dn opc:rated ruehine8
for dlrpnrlry crnltaw
aEpkh8 mubrTlco ooln-
operate6 moblaeV end
eaempt iraathe tax lerie4
by hrt. VOWn-M
Ka are la reoslpt of your letter of &ixoh 9, 1939 mquert-
lae our oplnlo~ 66 to whether 4ola-ope~stb6 mohlner hutteiled la
ladler’ met room aad wslch 6lrpeE8e raaltiry napklnn are us~t710e
0cln-o exnted mohlnes* and thorsfon 4x-t troll the tax lmpoeed
by Art T414 004984, Rs+leed lN6tUte8, on OOrtain eoln-opcratbb
maohlnea.
nrtiolo To494-4 r4464 44 f0uow.c
‘ten pny t~lophon~r,
rcstrre, pay to114tr, aa4 4-e
ltte +andln(( machiaao *hloh are cow 8ubJeot wizard ecu-
tlon or grois r444fptr tax and m84rvlao 4oia-o .rrtrd
m6ahlse~8* ar that t-4X-B18 detlned, are exgnra r f e%bmpt
rrw abe tar lsrl4d hsnln, an4 Ch. oshsr prOri4iOnr of
tblr-84oflaa.”
“The term 'Ircrohaadlre or Muir oofn anta
ssohIzu* as usod hare18 rho11 meen ad loo “p u44 errrr ooh-
op+mted mah!ae of any kind or oharaoter, rblcb dlrpeaser
or wade or rhloh lr uacd or operated for d~rpsn8lng or
ronding aemhaadi8a, ooamxIltle8, confnotione or m4l4
and wr11ob 18 opentod by or nlth 6011~8 or ntal llug8,
tot4a4 or oheoks. m r0umrrp 4n 4x9~4441~ uoiu444
wlthln uld to a a ltuAd cmwaer, gu8 mmhlner,
eaa6rrl.huahlrum, h Kk4 m4r ~hin44, 44dtd127
e- 0-t phowe=D& O-8 m
X'84108, SBd Sl& Other ~i.lbO~?'d W gro
di%?%h
or rend syauk4180, oonmoditl-, limr00tw8
.-
iLtiia 90471-8
i@ (b) L‘Was &I rOilOW8:
“The tern *operator* 68 wed herein dud1 moan ana
inoltid~ 6ny person rimi oolpanl, sswoi6tlon or aor-
poratltm rho exhlb8tB, &day8 or pancltr to be 4x0
hibite& or tlleplafsd, la hls or lta plaoa of burines8
or upcut pnd808 midor bl8 or it5 omtrol, any tooin-
opentad mtwhln~' In tllir St&@..
AS notbd above rsohiner vhlch dls ens8 “morotxtudlnan am
aprssel~ browbt rlthln olaem of rsaohPuam l
the ubjeotd to the
gami04 OOiU-OQOmt4d 1#0~1R@8~ 8m 4%4#?#0d rrw the b%
%‘tLore mretiner which Ql4ptin44 merohmulee lra srpms8ly exolb4
frw the beflnltlon of ruob exempted moh:nol.
Suoh ~pkinr 4o8aoditier
sn rrbiah 61-4r&4 8t every dw
&ore. Tbnt *4x4 sr4 memhnD4lU 18 tao plain to e&St of n-t;.
Tb4 z344biao4 rererre6 to are not l x sq trm tb0 t4x.
Toum t*rJy trDlJ