From: mpcgram-owner@papermoneyworld.net on behalf of MPCgram [mpcgram@yahoo.com] Sent: Monday, April 03, 2006 3:10 PM To: mpcgram@papermoneyworld.net Subject: MPCGram 1449 ------------------------ / MPC Gram News Letter / ----------------------- =========================================== MPC GRAM =========================================== Vol 7, no 1449 Monday April 3, 2006 Wrigley War Tax Rebate Certificates by Jim Downey Although the MPCGram is dedicated to all aspects of military numismatics, most of the articles and other information found in it relate to either Military Payment Certificates or World War II era material. Although fewer numismatic items came out of World War I, they also deserve attention. Although it is more of a quasi-numismatic item, one of the more peculiar items from this period is the Wrigley’s War Tax Rebate Certificate. In 1914, three years prior to the U.S. entry into the war, Congress passed the War Tax Act to raise money for national defense. Included in the items taxed under the War Tax Act was chewing gum. This was not the first time that chewing gum was taxed in the name of national defense. It was also taxed during the Spanish-American War netting $366,000.00 in fiscal year 1900. Chewing gum was wholesaled to merchants in boxes of twenty packages. The War Tax Act imposed a four cent tax on each wholesale box of twenty. A box wholesaled for sixty-four cents. Each pack retailed for five cents, so the retail mark up on the entire box of twenty was thirty-six cents. Because the four cent tax could not be apportioned equally among the twenty packages, the merchant had to absorb the four cent tax. The William Wrigley, Jr. Company was strongly opposed to the tax but attempts to lobby Congress to repeal the chewing gum tax failed. In order to alleviate the effect of the tax on the merchant, Wrigley included a War Tax Rebate Certificate in every box of gum. A merchant could redeem sixteen of the coupons for a free box of gum. The certificate itself reads as follows: You pay 4c WAR TAX on each box—when you have bought 16 boxes we send you a 64c box of gum prepaid which you retail for $1.00. In other words, Wrigley returned the tax to the retailer in kind by providing a free box of gum for every 16 boxes purchased. The War Tax on gum was the subject of the rivalry between Wrigley and the Hershey Company. Although Hershey is famous for chocolate, it tried to launch a chewing gum line just prior to the war. Whereas most gum manufacturers sold gum in packs of five for a nickel, Hershey sold it in packs of six for a nickel. When the War Tax was imposed, Hershey originally only paid four cents per box of twenty packages. They were able to sell 120 pieces of gum paying the four cent tax while the other merchants were paying the tax on 100 pieces of gum. William Wrigley complained to the IRS that Hershey was not paying its full tax. Wrigley won and an additional tax was imposed on the boxes of Hershey’s gum! A scan of the Wrigley’s War Tax Rebate Certificate can be seen at http://www.papermoneyworld.net/grams/images/war%20tax.jpg *********************************************************** Championship Question Corner Question: What MPC series was the first to have multiple printings? Question 107, difficulty 1. What was the last series of MPC to have multiple printings? Question 108, difficulty 2. Yesterday's Question: What watermark varieties are found on the States of Jersey World War II notes? Question 106, difficulty 3. Answers: see below Comments from the field: Question 106: Bill Myers wrote Question 106: States of Jersey watermarks are a thin line and a chain at various locations in the notes. The chains come in thick and thin varieties. ========================================== Editorial ========================================== This is the spring show period. Dan Freeland informs me that Michigan State is meeting in Dearborn this weekend and the ANA is meeting in Atlanta. No one has announced any mini Fest at these or others that I know of, but you just never know. Mini Fests have been known to spring up at the most unexected times and places. I had a chat with Joe yesterday about various things (including getting to serious work on Remembered). One of the subjects was modern counterfeits of Federal Reserve notes. He told me some interesting things about the current notes. All of that talk got me excited looking forward to the summer seminar and his class on world counterfeits. I am looking forward to that. I believe that there are two spots left in the class so if you want to attend, you had better contact the ANA pronto (www.money.org). ========================================== Mail Call =========================================== Editor, For the Lost & Found Dept. After unpacking and getting things sorted out from the Fest, I have an item that was left in the Bay Harbor Room, Holiday Inn, and would like to get it returned to the rightful owner. There are two pieces with different serial numbers. If you can identify I will send to you, "Over There." Harold Kroll (harbons@aol.com) Dear Editor, April Fool. And a good one to boot. Up to the highest standards. I just sent my entire collection of POGS--about 37,491,263,471 & 1/2-- to Mr. Swoosh for grading under the new service. I did enclose one slightly battered series 701 2 1/2 cent MPC in payment and to cover postage under the US Postal Services new rates for people living in western Iowa. rusty Dear Editor, I would have been disapointed if the April 1st Gram did not have a lead story of somewhat dubious credibility; my compliments on a fine piece. On another note, I liked your idea of memorializing the award recepients and would suggest that a short synopsis of each of the Fests be written for inclusion in Al Glaser's MFC book. The synopsis could consist of a single page highlighting the significant events. Your thoughts. Roger Dear Editor, Hey, I am here in Chicago at a coin show (yikes), but even here I know what today is. Although yesterday I saw some coins in slabs that had the date wrong, and a MS-64 with a large rim bump. Perhaps where Capt Spock lives it is not April 1st. Best as always Bill Dear Bill, It was nice to receive your annual message. Editor Dear Editor, Thanks for getting me back actively enrolled on your mail list. Sorry I confused the situation, leading to unintended vagaries. Actually, I was only off to Hawaii for upwards of three weeks, notwithstanding the erroneous "bounce back messages" that began appearing. I blew it again. I'm so inept in this electronic world that I have to have my daughter handle anything out of the ordinary for me. In this instance I wanted to put a message out to incoming mail indicating that I would not be responding to mail from Feb. 24 to Mar. 15, 2006, not for a period of approximately a year as the dispatches indicated. When my daughter arrived on the scene to put up the message, I had to quickly draft up the words for her . . . and I didn't proof read them! Then, I complicated matters by failing to inform her that I only wanted the message to go out to only newly arriving mail, not past mail still held in my "in-box," so it went forward to the several hundred messages that I had not cleared out of that active file. What with bounce back messages and everything, when everything was said and done I returned home to 1,200 or so mail messages to work through. The bottom line . . . I had not intended that those dispatching e-mail newsletters to me would suspend service, as I was anticipating scanning thought them upon my return from Hawaii! Guess I am not a very good Gramster, what with not being in a position to provide a "numismatic trip report" on our Hawaiian getaway. The bottom line here is that no numismatic overtones developed, save for the fact that my change from a purchase at O'Hare did yield a pair of 2006-D Jeffersons. That would not be of much interest to the Gramster audience I'm sure. By the way, I'm now receiving two dispatches of the MPCgram for each issue. That has been the case for issues # 1446, 1447 and 1448. Sincerely yours, Cliff Dear Cliff, It is well known among veteran Gramsters that extra Grams are to be shared with recruits. Editor =========================================== Calendar =========================================== 2006 1-2 April 2006, "PaperMoneyFair-Maastricht", in the "Polfermolen" in beautiful Valkenburg. Netherlands. The most important and best attended paper money bourse in Europe if not the world! For more information, go to the show's web site at http://www.papermoney-maastricht.org/ or contact the show organizer, Jos Eijsermans, at apnc.eijsermans@wxs.nl 7-9 April ANA convention, Atlanta The London Paper Money Fair has moved to: Victory Services Club, 63 Seymour Street, off Edgware Road, Marble Arch London and the dates are: May 7, July 2 and Nov 26. see: www.britishnotes.co.uk or www.londonpapermoneyfair.co.uk June 1-3 Long Beach, mini fest to be announced 16-18 June Memphis 1-14 July ANA summer seminar 16-20 August ANA convention, Denver September 14th-16th, Long Beach, mini fest to be annuonced The World Paper Money Fair, organised by the London chapter of the IBNS will be September 30/October 1 at the new venue: Hotel Russell, Russell Square, Bloomsbury, London.  see: www.ibnslondon.org.uk Oct/Nov Pcda St Louis ========================================== for dealer Hot Contact list, ANA MPC museum holdings and other static information please click this link: http://www.papermoneyworld.net/Gramattichments.htm ========================================== 2006 scholarship fund Donations of cash and numismatic material will be gladly accepted. Generally the numismatic material is auctioned at MPCFest, but might be sold via ebay or other places. Your scholarship donations help the hobby by sending qualified individuals to the ANA summer seminar military money class. Except for unavoidable charges like ebay fees, 100% of your donation goes to scholarships. Donations are now being accepted for the 2006 scholarship fund. Applications are also being accepted for the 2006 scholarships. Contact me at: "Marcus Turner" mail to: maturner@indy.rr.com Checks should be made out to the "Military Numismatists Scholarship." or Marcus Turner Marcus Turner PO Box 191 Danville, Indiana 46122 USA Contributors to the 2005 scholarship were: Ed Hoffman, Warner Talso, RA Medina, John & Nancy Wilson, Keith & Sue Bauman, Dan Freeland, Tom Koch, Doug Bell, Cuneyd Tolek, David Seelye, Brian Giese, Larry Smulczenski, Joe Boling, Dick & Loretta Freyser, Mark Watson, John Cheney, Roger Urce, Harold Kroll, Al Glaser. (also Memphis Belle note purchasers and summer seminar participants. irie Harris, Robert Connell, William Benton, Ed Beaman, Frank Clark, Howard A. Daniel III, Dick and Loretta Freyser, Dan and Kathy Freeland, Jack Hunter, Harld Kroll, Tim Kyzivat, Leo May, Robbie Robinson, Joel Shafer, Neil Shafer, Larry Smulczenski, Steve Swoish, Roger Urce, Ron Waddell, Pam West, John and Nancy Wilson, Adolf Witzke, Wendell Wolka. IMPORTANT SCHOLARSHIP INFORMATION Additional information can be found at the link below. We encourage everyone to print copies of this information and distribute it to those who might be interested. Further you are encouraged to e-mail the pdf document to anyone you see fit. Thank you http://www.papermoneyworld.net/news/Military Numismatists Scholarship Fund 2003.pdf Scholarships from the ANA: See the following location for an application for financial aid to the summer seminar: http://www.money.org/sumsemfin.html ========================================= POST / BASE EXCHANGE(PX/BX/NEX) Dump your dupes! Your classified advertisement for items for sale, purchase or trade will be run here for free. Send your ads to the gram. This service is for everyone, most humble dealer or most advanced collector. The point is to make the gram more interesting. In all cases confirm your order via email first. WANTED SECTION: Collectors may submit lists of items wanted for their collections for listing here. Dealers and collectors who have these items, are then encouraged to list them for sale in the above section as a reply. Wanted listings will run for a period of 1 month. ============================================= MPC Gram Staff: Publisher, editor: Fred Schwan fred@papermoneyworld.net; Subscription Manager:Doug Bell- doug@papermoneyworld.net Tuesday Columnist : JoeBoling- JoeBoling@aol.com Friday Columnist: Warner Talso: wtalso@aol.com Fest Auctioneer: Larry "Ski"Smulczenski - skitex@cox.net, Critic:Harold Kroll - HARBONS@aol.com Scholarship Coordinator: Marcus Turner- marucs@papermoneyworld.net; Webmaster and Technical Advisors:Doug Bell "Wiz" - doug@papermoneyworld.net Russ Walsh - russ.walsh@gte.net Fact Checker: Warner Talso -Calendar Coordinator: John and Nancy Wilson -The Boss: Judy Schwan MPC Gram is published by BNR Press and papermoneyworld.com as a free service to the community of military money collectors. Your suggestions, criticisms, complaints, editorial contributions, letters, and even praise are very welcome. The entire contents including linked illustrations are copyright protected by the publishers. In the case of contributors, the copyright is protected on behalf of the creators. Please send all correspondence regarding the gram to MPCgram@yahoo.com. Thank you very much for your participation. __________________________________________________ Do You Yahoo!? Tired of spam? Yahoo! Mail has the best spam protection around http://mail.yahoo.com mpc gram mail list To subscribe to a list, send a mail message to "imailsrv@papermoneyworld.net" at this address with the following in the body of the message: subscribe mpcgram your_full_name To unsubscribe from a list, send a mail message to "imailsrv@papermoneyworld.net" at this address with the following in the body of the message: unsubscribe mpcgram if you have any problems please report then to doug@papermoneyworld.net