SINGLE COPIES. 10 GENTS VOL. VI.No. 1. PER YEAR, ONE DOLLAR AVALCHINIE NOVELTY Published Each Month by Edward Lyman Bill at 1 Madison Avenue, New York, Jan. 15, 1910 The best-known trade mark in the world "The Victor talking machine's design, His Master's Voice,' has become a household word, and the quaint little fox terrierat attention before the horn is familiar tomore Americans than any of the world's great masterpieces."-COLLIER'S, May 22, 1909. Entered as second-class matter May 2,1905, at the postofficeat New York, N.Y., under the act of Congress of _dare's 3,1:,?9. THE TALKING MACHINE WORLD. THE PLEASURE THE COST DOUBLED REDUCED p 1 65c10 Inc:DOUBLE RECORD DISCS .00 Zon-o-phone Records are pre-eminently the BEST that money, brains, and a thorough knowledge of the art of sound recording can produce. They are justly famous for their remarkably clear, natural tones, absence of scratch and wearing quality. The greatest care is exercised in combining the selections, each side of the disc presenting the latest and best in popular music or standard compositions. The price appeals to the masses, the quality to the classes, making them indeed a popular record at a popular price. A new catalogue of Hebrew Single Side Selections has just been issued.Solos by Mme. Prager, Mr. Juvelier, Master Mirsky, the boy soprano, and other eminent singers.These are undoubtedly the most perfect Hebrew records ever recorded.10 inch, 50 cents, 12 inch, 75 cents. Resolve yourself, Mr. Dealer, into a committee of one and investigate these claims.Consider, criti- cize, compare. ZON-O-PHONE RECORDS will stand the test.A trial will verify all that we say. Universal Talking Machine Mfg. Co. Newark, N. J. Distributors of Zon-o-phone Goods: ALABAMA MINNESOTA OHIO Mobile . W. H. Reynalds, 167 Dauphin St. St. Paul W. J. Dyer & Bro., 21.28 W. 6th St Akron Geo. S. Dales Co., 128 S. Main St. ARIZONA Cincinnati J E. Poorman, Jr., aso Main St. Tucson George T. Fisher, 7 9 E. Congress St. MICHIGAN Cleveland The Bailey Company, Ontario St. and Prospect Ave. ARKANSAS Detroit J. E. Schmidt, 336 Gratiot Ave. Ft. Smith R. C. Bollinger, 704 Garrison Ave. CALIFORNIA PENNSYLVANIA MISSOURI Sacramento A. J. Pommes' Co.,,29 JSt. Allegheny H. A. Becker, 601 Ohio St. San Frpricisco1',teritacigalcpi & Sons,941 Market Kansas City....NVebb.Freyschlag Merc.Co.,620Dela- Philadelphia Harmonia Talking Machine Co.,1821 St. ware St. Arch St Springfield LORIDA Morton Lines, 325 Boonville St. St. Louis Knight Mercantile Co., 211 N. 12th St. Philadelphia....H. A. Weymann & Son, 1010 Chestnut Tt.n.14 T Lrn, Mu :a Co., 4^4 Franklin St. St. St. Louis D. K. Myers, 8839 Finney Ave. ILLINOIS Pittsburgh C. C. Mellor Co., Ltd.. 319 Fifth Ave. GLic:gam. C.: Co., 131141 N./abash Ave. Chicagn . ..B. C.)..s.1,zasky, 515 Sc.)cffcrson St. NEW JERSEY TEXAS !Oµ;- Hoboken Eclipse Phono. Co., 208 Washington St. Austin Petmecky Company, 411 Main St Paterson J K. O'Dea. no Ellison St. Beaumont Des `40;rie3 . Ala "C- 1..)cust St. K. B. Pierce Music Co., 603 Pearl St. Duhuz.;., Elea. KANSAS NEW YORK CANADA Topeka ..-, ' . 817 519 Brooklyn........W. Rous Co., 485 Fifth Ave. Toronto Whaley, Royce & Co., Ltd., 163 Yonge Brooklyn B. G. Warner, 1213 Bedford Ave. St. MAkYLAND Vancouver, B.C.M. W. Waitt & Co., Ltd., 663 Gran. ttrmag.olia CA01,' ville St. ' 41 NORTH DAKOTA haitimore C. S 1 ,,'more st. Winnipeg, Man.Whaley, Royce & Co., Ltd. Pkalteiviar Fargo.. Stone Piano Co., 614 First Ave.. N. I Yarmouth.. ...Yarmouth Cycle Co. The Talking Machine World New York, January 15, 1910. Price Ten Cents ported as having permanently retired from the NEW CORPORATION TAX. BUSINESS -GETTING LETTERS. talking machine business; his re-entry is a sur- They Must Be Up -to -Date if They Are to Fetch prise.Mr. Prescott, in addition to his other ac- Methodof Ascertaining and Reporting Net In- Results. complishments, is an ordained minister of the come Under New Law Analyzed. Baptist denomination, and an eloquent preacher The day has arrived when the letter sent outin that faith.His knowledge of the legal affairs (Special to The Talking Machine world.) to get business must be up to the minute in in talking machine matters is not only large, but Washington, D. C., Jan. 3, 1910. every particular if itis to fulfil the mission onexact and authorative. The Federal excise tax against corporations, which it is sent. which became a law August 5, is retroactive to In line with this plan, ifit is an individual AN UNIQUE CABINET. January 1, 1909.The act prescribes a method letter, it will be found to have been written withDesigned by Andrew Miller of Wausau, Wis.,for ascertaining and reporting net income rad- the highest and most efficient quality of carbon to Hold an EdisonPhonograph-Viewof ically at variance with accounting methods gen- paper and ribbons. First Cygnet Horn Sold in That City. erally followed by industrial and trading cor- As to the production of these letters, in the porations, withthoseprescribed forpublic firstplace, they are dictated to a talking ma- (Special to The Talking Machine World.1 servicecorporations under Federal and State chine and then are written on a perfected type- Wausau, Wis., Jan. 6, 1910. laws, with accounting methods followed by many writer which does everything but think, or else The accompanying pictureisof more than insurance, financial and banking institutions, and the letter is reproduced on a multicopying ma-ordinary interest to Wisconsin talking machine with principles recognized by students of ac- chine, ifit is a circular letter.Lastly, it is ad-dealers.It not only shows the first cygnet born couting. dressed, sealed and stamped by a mechanical In other words, the language of the law cannot office appliance. be reconciled with any proper recording in the Greater demands on the time of business men form of accounts of those factors which neces- have forced them to reduce the time that they sarily enter into the ascertainment of net income, can devotetotheir correspondence.At the asitisgenerally understood, earned in any ---e time the selling quality of the letters must year.Especially is this so in the case of cor- higher. porations whose operations require materials and For this reason the up-to-date business man supplies that are not used or consumed concur- states his correspondence into a talking ma- rently with their purchase, as with piano, organ ne, and as fast as a letter is complete, the and other manufacturers of musical instruments. ,ist can start on it so that instead of the time Also in the case of corporations engaged in the killing device known as "personal dictation" the purchase of raw materials,their manufacture production keeps within a reasonable distance of and the sale of the product, as with the talking the dictator.Not the least of the advantages machine industry.The law undertakes to sever in this is that no mass of unintelligible literature the natural relation which exists between pro- is accumulated for the "bas" to decipher and ceeds from sales and cost of goods sold. correct. No man can be sure enough that his mental PHONOGRAPH REPLACES CHOIR. and physical natures will keep in harmony so that at all time he can turn out work of the Unique Plan Adoptedin the Joliet,Ill.,Pres- same quality and degree of efficiency. byterian Church. It has been found that the best substitute for the "most efficient man at his greatest efficiency" Areport from Joliet, Ill., states that an innova- isthe selling paragraphs that are offered by tion in church music was offered at a. special the various business efficiency companies and service at the Central Presbyterian Church re- bureaus.These are the boiled down selling talk cently, which added a pleasing feature to the that has been developed by various selling or- service. A large phonograph played eight sacred ganizations.By numbering the paragraphs and selections and it took the place of the choir. dictating into the talking machine the number The innovation. however, will not permanently of the desired paragraphs for the body and the replace the choir, and was adopted merely as a close of the letter, a letterisproduced that novel feature. representstheconcentratedefforts andbest The Reverend Robert Yost, the pastor of the thoughts of masters in the business of selling by church,saidthattherewasnothingvery letter. unusualin using such an instrumentinthe Reproduction of letters intended for circular- church services and that there was no possibility izing by typewriting machines is a costly and of its becoming a permanent feature. slow job.To get the best letter, the best quality He added that allthe selections were of a of labor must be used, and for such work its sacred nature. cost is prohibitive. NF.T DESIGNED AND OWNED BY ANDREW MILLEn Several machines are on the market that re- OF WAUSAU, wIS.-FRONT VIEW. ACROBATS ON "TALKER." produce typewritten letters, and do it as well as the best typist at the labor cost of the lowest,sold in this city, but it shows what is probably Figures Dance as Machine Plays or Sings Rag- and the labor costis only one of tne factorsthe most unique cabinet in the entire State. time Airs. entering into the matter, as cheap labor is notor- The machine was sold by the Farrell Music iouslyextravagantofmaterial.By the ma-Co. of this city to Andrew Miller, but the cabinet, Not satisfied with the perfection of the talking chine one cheap operator does the work of aits front showing a remarkable piece of burntmachine to the point where it can reproduce any dozen, and the greater the number of copies re-woodwork,istheresult ofMr.Miller's own sound to the most minute inflection, a Texas quired, the greater the saving.