POLICY STATEMENT NATIONAL TIRE DEALERS & RETREADERS ASSOCIATION, INC., Washington, D.C., May 22, 1961. The National Tire Dealers & Retreaders Association, representing more than 3,000 independent tire dealers and retreaders across the Nation, endorse the statement of Brady O. Bryson, regarding the need for taxing of cooperatives. Mr. Bryson is appearing before the House Ways and Means Committee in behalf of the Milk Industry Foundation and International Association of Ice Cream Manufacturers. NTDRA believes that all persons engaged in business for profit should bear in their equal proportion of the necessary tax burden for the support of the Government under which they exist, and to exempt any large business operation from payment of its just share of the tax burden serves not only to grant an unfair advantage to the one enjoying such tax exemption but also increases the tax burden of those not so favored, and renders them less capable of maintaining their place in fair competitive enterprise. NTDRA believes that legislation should be adopted which would impose Federal income taxes at company level before distribution of net proceeds on the profits of all cooperatives engaged in any business enterprise competitive to free enterprise and thereby correct the injustices and inequities which are now imposed on independent businessmen. Sincerely yours, W. W. MARSH, Executive Secretary. STATEMENT OF ENDORSEMENT NATIONAL WOODEN BOX ASSOCIATION, TRADE ASSOCIATIONS INFORMATION COMMITTEE, GENTLEMEN: This association, with a membership of 65 firms, represents the bulk of the Nation's capacity for the production of nailed and wood-cleated containers for the handling and shipment of industrial products. Our membership endorses the position taken by Mr. Brady O. Bryson, counsel, Joint Committee on Taxation of the Milk Industry Foundation and the International Association of Ice Cream Manufacturers, on the taxation of cooperatives as expressed in his statement before the House Ways and Means Committee. As taxpayers, our members object to the unfairness of favored tax treatment for one type of business organization. Certainly, legislation which allows the accumulation of assets or reserves by a business without the payment of Federal income taxes on that accumulation by the business unit itself, so long as other businesses are so taxed, does constitute favored tax treatment. Very truly yours, H. R. HUDSON, Executive Vice President. STATEMENT OF ENDORSEMENT TAXPAYERS EDUCATIONAL ASSOCIATION, INC., Austin, Tex., May 19, 1961. Taxpayers Educational Association and its participating members hereby endorse the statement of Brady O. Bryson, counsel, Joint Committee on Taxation of the Milk Industry Foundation and the International Association of Ice Cream Manufacturers, relative to the taxation of cooperatives. E. CLAY LAFIELD. SEATTLE, WASH., May 22, 1961. R. H. NORTH, Cochairman, Trade Association Information Committee for the Taxation of Cooperatives, Washington, D.C.: Please be advised that Northwest Furniture Retailers Association of the State of Washington heartily reaffirms endorsement of the Committee's position. EDWARD C. PEWTERS, Managing Director, Northwest Furniture Retailers Association. STATEMENT OF ENDORSEMENT NORTHWEST INDEPENDENT DAIRIES ASSOCIATION, INC., Minneapolis, Minn., May 19, 1961. To Joint Committee of Taxation, International Association of Ice Cream Manufacturers, and Milk Industry Foundation, Washington, D.C.: Our membership consists of privately owned proprietary processing and distributing plants, who manufacture and process butter, cheese, dry milk, ice cream, and fluid milk and the distribution thereof together with other dairy products. These plants pay their regular income tax to the Government. We endorse the statement made by Mr. Bryson to the Ways and Means Committee, that the cooperatives, as competitors in the dairy field of business, should pay the same tax as the privately owned plants are now paying. The cooperatives enjoy the same protection and privileges that are granted them by the Government. Any special privilege given will set up an unfair trade situation and discrimination in competition will exist. We further endorse Mr. Bryson's request that the tax levy be made upon the cooperative itself, and not upon the member patrons credits, that he will receive for his share of earnings, the cooperative retaining and adding to its capital growth. A tax preference leads to the undermining of tax morality. Respectfully submitted. N. HERMAN OLSON, Executive Secretary. STATEMENT OF ENDORSEMENT NORTHWESTERN RETAIL COAL DEALERS ASSOCIATION, Minneapolis, Minn. This is a regional association consisting of 762 retail coal dealers in five States. We endorse the statement of Brady O. Bryson that cooperatives "should be required to pay the same taxes at the business level as are imposed on proprietary business." Our members are in daily competition with cooperative elevators and lumberyards who sell coal. Often these cooperatives sell coal below the cost of coal to a retailer who must pay normal taxes. After the taxpaying businessman is driven out of business and the competitor eliminated, the price of coal is often increased by the cooperatives. The quality of service deteriorates and prices increase because of the lack of competition. Prices and service are safe under free and equal competition. To preserve free and equal competition, cooperatives must be required to pay the same taxes at the business level as are imposed on the proprietary businessman. Sincerely, HAROLD HANSON, Executive Secretary. ATLANTA, GA., May 20, 1961. TRADE ASSOCIATIONS INFORMATION COMMITTEE GENTLEMEN: We most heartily approve of the statement of Mr. Brady 0. Bryson, counsel, Joint Committee on Taxation of the Milk Industry Foundation and the International Association of Ice Cream Manufacturers. In this day of heated competition, it is most unfair to tax private business and nontaxation of cooperatives. As we understand it, our laws are created to apply on all individuals, firms, or cooperations-any other method of taxation is discriminatory. Our national debt is ascending and it behooves our Government to treat everyone equally, thereby increasing revenue and, incidentally, placing private enterprise upon a more equitable, competitive basis. It is our humble pleas that cooperatives be taxed, the same as that of the individual, firm, or corporation. We unhesitantly endorse the statement of Mr. Bryson. SOUTHEASTERN RETAIL COAL ASSOCIATION, INC., Mr. R. H. NORTH, SOUTHERN STATES INDUSTRIAL COUNCIL, INC., Chairman, Trade Associations Information DEAR BOB: I have read Mr. Bryson's statement to the Ways and Means Committee and fully concur in what he says. You are at liberty to list this organization as one of its endorsers. The council is a regional organization representing industry and business in the 16 Southern States from Maryland to Texas, inclusive. It has about 2,000 members. Incidentally, I was able to get in a plug for the taxation of the co-ops when I appeared before the committee in opposition to the President's tax-credit proposal the other day. With best regards, I am, TYRE TAYLOR. ATLANTA, GA., May 22, 1961. ROBERT H. NORTH, International Association of Ice Cream Manufacturers, Our association of 500 members endorse the position on taxation for cooperatives covered by Mr. Brady O. Bryson in his testimony before the Ways and Means Committee. Respectfully, PATRICIA H. DUGGAN, Executive Secretary, Southern Wholesale Tobacco & Candy Association. STATEMENT OF ENDORSEMENT TRADE ASSOCIATION INFORMATION COMMITTEE FOR TAXATION OF COOPERATIVES, 1104 Barr Building, Washington, D. O.: KANSAS CITY, Mo., May 17, 1961. This confirms conviction 1,500 retail lumber dealer members this association that cooperative corporations should bear tax at regular corporate rate on all retained earnings. Members predominantly small town, small operations. Find inequitable tax in favor of cooperatives unfair and unjust competition. We support entire statement of Brady O. Bryson. Urgently need cooperation Ways and Means Committee. SOUTHWESTERN LUMBERMENS ASSOCIATION, Executive Vice President. DALLAS, TEX., May 22, 1961. TRADE ASSOCIATION INFORMATION COMMITTEE FOR TAXATION OF COOPERATIVES 1104 Barr Building, Washington, D.C.: Southwestern Peanut Shellers Association endorses statement of Brady 0. Bryson to be presented this week before the Ways and Means Committee. SOUTHWESTERN PEANUT SHELLERS ASSOCIATION, SYDNEY C. REAGAN, General Counsel. MONTGOMERY, ALA., May 20, 1961. TRADE ASSOCIATIONS INFORMATION COMMITTEE, 1104 Barr Building, Washington, D.C. This is to advise that the Alabama Petroleum Jobbers Association endorses heartily the statement of Mr. Brady O. Bryson in regard to co-op taxation. ALABAMA PETROLEUM JOBBERS ASSOCIATION, BRADY O. BRYSON, LITTLE ROCK, ARK., May 23, 1961. Counsel, International Association of Ice Cream Manufacturers, 1105 Barr Building, Washington, D.C.: Associated Industries of Arkansas, Inc., representing more than 600 Arkansas manufacturing and industrial firms, hereby endorses your statement of May 24, 1961, relative to the taxation of income of cooperatives. FRANK W. CANTRELL, LITTLE ROCK, ARK., May 22, 1961. TRADE ASSOCIATION INFORMATION COMMITTEE ON CO-OP TAXATION, 1105 Barr Building, Washington, D.C.: Arkansas LP Gas Association endorses the statement of Brady O. Bryson. PAT WALSH, Executive Secretary. STATEMENT OF ENDORSEMENT LITTLE ROCK, ARK., May 22, 1961. TRADE ASSOCIATIONS INFORMATION COMMITTEE, Arkansas Oil Marketers Association representing more than 75 active independent oil jobbers in Arkansas endorses the statement of Brady O. Bryson to be made before the Ways and Means Committee. We feel that the taxation of cooperative corporations on an equal basis with private enterprises is absolutely necessary for the survival and continuing growth of fair competition which has always been the basis for our country's world leadership in economic and industrial development. ARKANSAS OIL MARKETERS ASSOCIATION, INC. JACK J. DAVIS, Executive Secretary. STATEMENT OF ENDORSEMENT LITTLE ROCK, ARK., May 22, 1961. THE TRADE ASSOCIATION INFORMATION COMMITTEE ON COOPERATIVE TAXATION, 1105 Barr Building, Washington, D.C.: We of the Arkansas Wholesale Grocers Association fully endorse statement of Brady O. Bryson regarding the taxation of cooperatives. ARKANSAS WHOLESALE GROCERS ASSOCIATION, INC., ENDORSING STATEMENT Subject: Taxing of cooperatives. FLORIDA STATE RETAILERS ASSOCIATION, The Florida State Retailers Association long has been concerned with the matter of the taxing of cooperatives and we heartily endorse the May 24, 1961, statement of Brady O. Bryson, counsel, Joint Committee of Taxation of the Milk Industry Foundation and the International Association of Ice Cream Manufacturers. Respectively, DALLAS L. HOSTETLER, Executive Director. STATEMENT OF ENDORSEMENT FLORIDA WHOLESALERS ASSOCIATION, Re statement of the Honorable Brady O. Bryson, Joint Committee on Taxation of the International Association of Ice Cream Manufacturers and the Milk Industry Foundation. The Florida Wholesalers Association strongly endorses the above-mentioned statement relating to the important matter of the taxation of cooperatives. Our State association represents a cross section of the wholesale industry of Florida, throughout which industry there is keen sentiment in support of the Bryson statement. Respectfully submitted. DALLAS L. HOSTETLER, Executive Director. STATEMENT OF ENDORSEMENT INDIANA BAKERS ASSOCIATION, TRADE ASSOCIATIONS INFORMATION COMMITTEE, The Indiana Bakers Association, with its 600 bakeries throughout the State of Indiana, are very much in favor of the statement of Brady O. Bryson. Our membership as a whole, being taxed to the last dollar are unable to clarify in their own mind the reason why part of the segment of our industry goes tax free. We are certainly opposed as an association to anyone being given a tax-free status. BOARD OF DIRECTORS, |