James R. Harris letter to George H. Moore - March 5, 1917
Transcript
Office Sunday Internal Rev. Dept. Munitions Manufacturers Tax March 5, 1917. Mr. Geo. H. Moore, Collector, Internal Revenue Service, St. Louis, [Missouri]. Dear Sir:- Subject: MUNITION MANUFATURERS' TAX ACT OF SEPTEMBER 8, 1916 YOUR FILE No. 16 We apologize for our delay in acknowledging and replying to your letter 0of December 28, 1916, which delay has been entirely due to stress of circumstances in our factory. After a careful perusal of your letter, the opinion of the Commissioner of Internal Revenue quoted therein, and Regulations No. 39" referred to therein, we are of the opinion that the engines which we are furnishing to the Lake Torpedo Boat Co., the Deselektro Co., and the California Shipbuilding Co., do not, within the meaning of the Act of September 8, 1916, constitute parts of submarine boats; but do constitute "ordinary commercial commodities which, as such, may happen to be incorporated in a submarine." The Commissioner has evidently mis-read our letter of December 9th, as he quotes from same:
Transcript
[page 2] destined for installation in submarines, are not subject to the munitions tax, and that we are not entitled to file a return on account of same. In spite of the foregoing, we feel that this letter should have been in your hands by March 1st; but trust that a consideration of the circumstances which prevented this, will be considered by you as an excuse for our delay. Very truly yours, BUSCH-SULZER BROS.-DIESEL ENGINE CO. 1st V.P. & Gen. Mgr. T
Details
| Title | James R. Harris letter to George H. Moore - March 5, 1917 |
| Creator | Harris, James R. |
| Source | Harris, James R. Letter to George H. Moore. 05 March 1917. Busch-Sulzer Collection. Wisconsin Historical Society, Madison, Wisconsin. |
| Description | Letter from James R. Harris, the Vice President and General Manager of the Busch-Sulzer Brothers Diesel Engine Company, to George H. Moore, Collector for the Interval Revenue Services. Harris stated that since the Busch-Sulzer company produces submarine engines for companies outside the federal government, they should not be taxed under the Munition Manufacturer's Tax. |
| Subject LCSH | Diesel engine; Submarine boats; Busch-Sulzer brothers Diesel engine company |
| Subject Local | WWI; World War I; Munition Manufacturer's Tax |
| Contributing Institution | Wisconsin Historical Society |
| Copy Request | Transmission or reproduction of items on these pages beyond that allowed by fair use requires the written permission of the Wisconsin Historical Society: 608-264-6535 |
| Rights | The text and images contained in this collection are intended for research and educational use only. Duplication of any of these images for commercial use without express written consent is expressly prohibited. |
| Date Original | March 5, 1917 |
| Language | English |