The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.
EDDS, John R. Jr.
June 17, 1955
De&r Mr. £dds:
When I returned to my desk this morning froa
a western trip, I found a copy of your good letter of
June 10th to Mr, Akers. It is a great comfort to have
this complicated natter in your competent hands, end
we are most grateful for the clarity and precision of
your handling* It should clear the situation for Mr.
Akers, who heg not had to become familiar with Hev York
City tax laws.
Mrs. Singer tells me that you took time to
explain the whole thing to her so that she now understands it. For this kindness also may I send my thanks.
Cordially yours,
Mildred Adams
Kr. John R. Edds, Jr.
33 Liberty Street
Hew Xork 45, »• *.
June U , 1955
Atlas Stationery Corporation
57 West 2 3 m Street
Hew Xork, Hew York
Gentlemen:
This vill acknowledge receipt by the Comssittee of your
check No. 6668 dated June 9, 1955* in the aaount of $2.18.
It would appear that we were in error to have listed you
as our vendor when making application to the Bureau of Excise
Taxes for a refund for the amounts paid for the New Xork City
Sales Tax. A brief check of our records reveals that we
apparently never paid the amount of the tax to the Atlas
Stationery Corporation but rather paid the amount of the tax
to the Federal Reserve Bank of New iork.
Ve are giving the matter our immediate attention and
will probably return the check to you in the latter part of
the week of June 13. We regret any inconvenience we may have
caused you.
Very truly yours,
Research Assistatn
MISC. 14OA.1—36M-7-54
FEDERAL RESERVE BANK OF N E W YORK
^^Z
NEW YORK 49, NEW YORK
June 10, 1955
Mr. Sheldon B* Akars, Executive
The Brookings I n s t i t u t i o n ,
722 Jackson Plac©# !?• ¥ • ,
6, B« C«
B#ar Mr* Akerst
Tour l e t t e r addressed to Hr» Morris V. Veiner,
Deputy Comptroller, Bure&u of 3xeise t&xm., 120
S t r e e t . ??ev "fork 1$ B^w York, d&ted February 14*
1955. has ts#^i brought to mf mttenti^t hj the Sxpeadi tares
Section of th« Accounting B#partme^t a t t h i s Bank*
In th# schMule of vendors and m n r a t of tax paid
th# l e t t e r I fiiid that you hare l i s t e d the teiivtdMu
frcm vhich t h i s Bank purchased tteǤ items as the
persons t o whom you paid the asiount of the tax. I think
th&t in eaeh of these instances you should totfft l i s t e d the
Federal Bes#rrt Bank of Sew Tork as your vanclor, Taking
the Adorns mnd drace C^ipaay as an example, the Expenditures
Stetion infolds me that th# it«mt vmrm originally purchased
f n » that C^spany by t h i s Bank, no salet tax being paid.
\$hm this Bank told the items to the Committee I t charged
the €0famitt#© the SflMMft of the flew York City Sales tax
and forvmrd@d suefei aaount direct to the Bureau of Excise
faxes* Thus* in thost iastances wher® the transaction
llov#d th*3 course describ^d # th# v^idor froa vhoe ve purchased tha ltmis would have no record of having r^cei'red
^j$ tax from you and indeed did not recei^i? any from you.
I t i s my understanding th*t a l l of the amounts appearing mi
the attich«d Schedules A ®nd B ^ere handled in t h i s manner*
Tou ^111 notic© that tM Bau^:*s ffetiertuie A Includes
serersl amounts vhieh do not appear on your sch#dtil#| you
aay i^ish to revise yourfteflMWMlin that resp€?ct, I isnderstand that those it4»is vhich do not appear in your schedule
and do &pp®&r in the Bank*s records appear w i ^ sa asterisk
beside th^^ on the Bank* s Schedule A#
attached Schedule B i s a. br#akdo%?n of the total
this Bank Ms e o l l t c t M from Wtm Coismitti!® for
the l e v York City Salts fax and for which i t has not otherwise
MISC. 14O B
(MISC. 14O B.I—30M—2-54)
settled vith tfee Qmm&%%**9 sueh wmmmt* feeing those which the
B&ak had turned or®r to the city Collector prior to fWt*
i i
a letter of exemption.
I t i s sugg#sttd that vith raspect to tht
I l s t t d an fch« enclostd S$h#dul#0 you, sight wish to
jcmr application for r«f«nd l i s t i n g th# F*&w*& i f f f f t
of H«w i^rk as th@ Tisrulor aad perhaps fe>r the oottVtnittt— of
the Burtam stating aoBothl&g of the fiatsar® of t h t t t i
I
o g
#e hlefe
fmm the Atlas Statlontp^ Co^rpormtion this ®0rniBg# It my
tmd#i»staadlmg of the faets of the trutisactiont is eorr#et t
I believe jout should retuni this cheek to tht Corporation
the Institution pdd the aaotmt ©f ©it tax to this Bank
not to Atlas.
If you have any qu,tstion$ or if I may be of
*•*?lee to fom# gAeast do not h#sitat® to l
truly
JREses
CCs Miss Adams
6/10/55
JRE:es
c
c
DRAFT OF SUGGESTED LETTER
Atlas Stationery Corporation,
57 West 23rd Street,
New York, New York.
Gentlemen:
This vill acknowledge receipt by the Committee of your
check No. 6668 dated June 9, 1955, in the amount of $2.IS.
It would appear that we were in error to have listed
you as our vendor when making application to the Bureau of Excise
Taxes for a refund for the amounts paid for the New York City
Sales Tax. A brief check of our records reveals that we apparently
never paid the amount of the tax to the Atlas Stationery Corporation but rather paid the amount of the tax to the Federal Reserve
Bank of New York.
We are giving the matter our immediate attention and
will probably return the check to you in the latter part of the
week of June 13. We regret any inconvenience we may have caused
you.
Very truly yours,
Committee on the History of the
Federal Reserve System,
33 Liberty Street,
New York 45, New York.
Adams & Grace Company
VED
Printers and Publishers
911 T>
1 «*
4
J U N
2
1 9 5 5
211 Pearl Street
Our Order N o .
NEW YORK,
2 3 S83
SYSTEM
February 26, 1954
Your Order N o . Federal Reserve Bank
33 Liberty St., New York 45, N.Y.
Sold to
Terms Net. No Discounts Allowed
Unless itemized charge is made for engravings, plates and type, they remain the property of this Company.
1000 Letterheads Committee on the History of the Federal Reserve System
1000 #10 Envelopes Corner Card
|51.25
MAR 1 6 1954
£
Per
LAWRENCE E. GEROSA
MORRIS W. WEINER
COMPTROLLER
SPECIAL DEPUTY COMPTROLLER
R FCEIVED
IN REPLY REFER TO:
Room. 708 -
Ifflf
THE CITY OF NEW YORK
Refunds Unit,
OF
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
H
12O WEST 3 2 N D STREET, NEW YORK I,
N. Y.
OXFORD 5-26OO
I mi
The Brookings I n s t i t u t i o n
722 Jackson Place, N» W.
Washington 6, D. C.
L_
Date
In
3 1 1955
RG:
Claim Ho« 28307
Reg. No. M-62613
Gentlemen:
Enclosed herewith is a copy of a communication mailed
t o Atlas Stationery & Thomas A* Edison, I n c . whioh i s self-explanatory.
Upon r e c e i p t of the refund, please advise t h i s office thereof
in w r i t i n g , so t h a t your dealer may be given credit for the amount refunded,
t o you.
S.
Adams & Grace Co. has informed t h i s
office t h a t no s a l e s t a x was
charged t o you.
t r u l y yours,
MORRIS W. WEINER
SPECIAL DEPUTY pOMPTROIXER
R-418a
10/51
hn - R-418a
LAWRENCE E. GEROSA
MORRIS W. WEINER
COMPTROLLER
SPECIAL DEPUTY COMPTROLLER
Room 708
N REPLY REFER TO:
1*-38 336 3
THE CITY OF NEW YORK
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
REFUNDS UNIT
12O WEST 3 2 N D STREET, NEW YORK I ,
N. Y.
OXFORD 5-26OO
Date
At Ine Stationary
0T West 23rd Street
Tork City
l a Re:
88307
Claim No,
Ataount of Sales Tkx Paid $ 2,18
Data of Sale 8/9/64 to 6/6/54
Name of Purchaser CoBBslttee on tfc* History of
Address of Purchaser Federal Reaerwi System
S* Uberty S t . . N, T. C.
"Second Reguegf
Attt
1
MAY 3 1 1955
»r« Sohusann
Referring to the above claim for refund, you are hereby authorised to refund to said
purchaser the amount of $ ••*&
representing the tax paid to you. This authorization to refund the tax is based upons
Your reply to the communication of this office
dated
The results of a hearing hold in this office
on
Tour customer la exempt from tho imposition of the lew York City
Sales fax as a eoaodttod of the Brooking* Institution,
Upon receipt of acknowledgment from the purchaser that he has received the refund,
you -will be authorized to take a credit for the amount of tax so refunded on any
subsequent tax return filed by you with this office,
A copy of this communication has been mailed to tho above-named purchaser*
Vary truly yours,
W. 7TEIN3R
SEECIAL DEPUTY COMPTROLLER
R-418
6/51
LAWRENCE E. GEROSA
MORRIS W. WEINER
COMPTROLLER
IN REPLY REFER TO:
SPECIAL DEPUTY COMPTROLLER
Room 708 11-62615
THE CITY OF NEW YORK
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
REFUNDS UNIT
12O
WEST 3 2 N D STREET, NEW YORK 1,
N. Y.
OXFORD 5-26OO
Date
Shcxnas A* Edison, Xnc.
Iferfc Orange, fl«w J e r i « y
Way 3 l 1955
In
Claim No.
28307
Amount of Sales Tax Paid
Data of Sale 2/24/54 to
/ /
ttasne of Purchaser Committee on. Hie History of the
Address of Purchaser Federal R«serv& Sjnrbea
93 Liberty S t . , I* t . C.
"Second
Referring to the above claim for refund, you are hereby authorized to refund to said
purchaser the amount of $ 14#98
representing the tax paid to you. This authorization to refund the tax ie based upon*
Your reply to the communication of this office
dated
The results of a hearing held in this office
on
Tour oustmtr i t ex«qpt from the imposition of the Svw York City
X! Sales Tax as a ocoadttee of tho Brooking* I n §titution#
Upon receipt of acknowledgment from tho purchaser that he has received the refund,
you vrill be authorized to take a credit fcr the amount of tax so refunded on any
subsequent tax return filed by you with this office*
A copy of this communication has been mailed to the above-named purchaser.
Vory truly yours,
If. TTEINER
SFBCIAL IBFUTY COMPTROLLER
R-418
6/51
May 24, 1955
Mr. Sheldon B. Akers
The Brookings Institution
722 Jackson Place K.¥.
Washington 6, B.C.
Dear Mr. Akerst
I have been discussing the matter of the refund of
city sales tax paid by this Coisraittee to New Xork City
with the head of accounting in the Bank here. He has
advised me that since the tax was paid directly by the Bank
to the city, the Bank should interest itself in getting
the money refunded* For this reason he would like to
see the correspondence we have had with the Gity on this
matter*
Would you then send the material to me so that I
can show it to Mr, Vesely of the Accounting Department.
Sincerely,
Research Assistant
^
MORRIS W. WCINKK
SEPH
SPECIAL OKfUTY
IN
REPLY
COMfTHOtLM
REFER TO:
R* 708 tfW
Refunds Ur.it
nOFFICE OF
BUREAU
NEW YORK
COMPTROLLER
XC1SE TAXES
3
I N. r.
Dato
1
"^he 'rookings Institution
722 Jackson Pl%c«, 8.W.
*ashii«ton 6, B.C.
n Re t
28507
Claii
Air.ou
Mr. Sheldon B. A* ,
J
RE: ^oamitte© on the History of
the federal Reserve Systen
On
March 9 , 1955
communic^tim.. ^ t h rcsrw.ot t o U-.
ft
matter as r a i l e d t o Adaas & Gract C<jf| Atlas stationery & ThomaB A.
A copy of this co;:xiur.icRtion • ras 1 al^-o : a i l . d t o ou i r ith a r^qu^st tht
acVnov'Kd'o the r . cciot of th-.. a ov . r fu d. To ,-i t
r.n r, r l " '• >« ;-,
I:: or-icr tk_-.t rv p r o - r d i s ^ o s i t i o i - o-' h}.is n a t t e r
y as r^qu^.vtwda
.
vry be r.it.Ui,, ur. ourly
.
V..ry t r u l y yours^
it I"
DET3OT5T OCtTTROLUSR
To iate nc refund has been
companies,
eceived by is from in) oi these
THE BROOKINGS INSTITUTION
EXECUTIVE MANAGER
R-420 12/49
-420 npa
HONORARY TRUSTEES
TRUSTEES
WILLIAM R. BIGGS, Chairman
HUNTINGTON GILCHRIST, Vice Chairman
ARTHUR STANTON ADAMS
DANIEL W. BELL
ROBERT D. CALKINS
EONARD CARMICHAEL
/ILFRED L. GOODWYN, JR.
JOHN W. HANES
LEWIS WEBSTER JONES
JOHN E. LOCKWOOD
LEVERETT LYON
GEORGE C. MCGHEE
ROBERT BROOKINGS SMITH
LAURENCE F. WHITTEMORE
DONALD B. WOODWARD
ROBERT PERKINS BASS
MRS. ROBERT S. BROOKINGS
JOHN LEE PRATT
HARRY BROOKINGS WALLACE
OFFICERS
6,
R
7 2 2 JACKSON PLACE, N. W.
ECEI\
ROBERT D. CALKINS
President
MILDRED MARONEY
Treasurer
ELIZABETH H. WILSON
Secretary
SHELDON B. AKERS
Executive Manager
March 25, 1955
COMMITTEE ON THE HJSTOPY
OF THE
FEDERAL RESERVE SYSTEM
Mrs. Ellen Colt Singer
Committee on the History of the Federal Reserve System
35 Liberty Street
New York U5, New York
Dear Mrs. Singer:
The refunds mentioned in the attached letters will probably be
made direct to your Committee. Please advise me when tney are received.
Sincerely yours,
Sheldon B. Akers,
Executive Manager
Enc.
LAWRENCE E. GEROSA
MORRIS W. WEINER
COMPTROLLER
SPECIAL DEPUTY COMPTROLLER
REPLY REFER TO:
Room 7 0 8
-
MW
THE CITY OF NEW YORK
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
12O
WEST 3 2 N D STREET, NEW YORK 1, N. Y.
OXFORD 5-26OO
MAR 9 1955
The BrookLngs Institution
722 Jackson Place, N. W.
Washington 6, D. C.
Gentlemen*
Atti
Mr. Sheldon B. Akers
Enclosed herewith are copies of letters sent to your
vendors -which are self-explanatory.
Upon receipt of the refunds, please advise this office
thereof in -writing, so that your vendors may be given
credit for the amounts refunded to you.
Very t r u l y y o u r s ,
hn
MCRRIS W. YffilNER
SPECIAL DEPUTY CCHPIROIIER
LAWRENCE E. GEROSA
MORRIS W. WEINER
COMPTROLLER
SPECIAL DEPUTY COMPTROLLER
IN REPLY REFER TO:
TOO •» MW
THE CITY OF NEW YORK
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
REFUNDS UNIT
12O WEST 3 2 N D STREET, NEW YORK 1, N. Y.
OXFORD 5-26OO
Date
Atlas Stationery
57 West 23rd Street
Be* York City
u
In Rej
Claim No. 23307
Amount of Sales Tax Paid $2#18
Date of Sale
l/g/64 to 5/6/64
Name of Purchaser Caaasdtte© on t h e History of t h e
Address of Purchaser Federal Re«er-ve System
35 U b e r t y Street, H. Y» C.
Referring to the above claim for refund, you are hereby authorized to refund to Said
purchaser the amount of $2•.18
representing the tax paid to you. This authorization to refund the tax is based upon?
r
Your reply to the communication of this office
dated
The results of a hearing held in this office
on
— I Your elastomer in eqoempt from t h e imposition of the Sew York City
* ! Sales Tax as a eoanittee of the Brookings i n s t i t u t i o n *
Upon receipt of acknowledgment from the purchaser that he has received the refundt
you will be authorized to take a credit for the amount of tax so refunded on any
subsequent tax return filed by you with this office.
A copy of this communication has been mailed to the above-named purchaser.
Vary truly yours,
HARRIS If.
SPECIAL EEFUTY
R-418 6 / 5 1
hn * R-418
LAWRENCE E. GEROSA
MORRIS W. WEINER
COMPTROLLER
IN REPLY REFER Tb:
SPECIAL DEPUTY COMPTROLLER
B.OC301 7 0 8
THE CITY OF NEW YORK
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
REFUNDS M I T
12O WEST 3 2 N D STREET, NEW YORK I,
N. Y.
OXFORD 5-26OO
Date
Thooae A, M i s o n , I n c .
Hfctt Orange, ffew Jersey
In Re?
Claim No. 26307
Amount of Sales Tax Paid $24.98
Date of Sale l / w / 6 4 t o 7/30/54
Name of Purchaser Caaaittee on the History of the
Address of Purchaser Federal Reserve System
85 liberty S t . , H# Y. C.
L_
Gentlamena
m>
.,A
Referring to the above claim for refund, you are hereby authorized to refund to said
purchaser the amount of $24.96
representing the tax paid to you. This authorization to refund the tax is based upon;
Your reply to the communication of this office
dated
resuits
of a hearing hold in this office
on
Tour customer i s exempt from the imposition of the Kew York City
Sales Tax as a ecnaittee of the Brookings Institution*
Upon r e c e i p t . o f acknowledgment from t h e purchaser t h a t he has received t h e refund,
you w i l l be authorized t o t a k e a c r e d i t for t h e amo\int of tax so refunded on any
subsequent t a x r e t u r n f i l e d by you with t h i s o f f i c e ,
A copy of t h i s communication has been mailed t o the above-named purchaser.
Vory t r u l y y o u r s ,
W. TCEINER
SPECIAL IKPUTY COMPTROLLER
R-418 6/51
R-418 m hn
LAWRENCE E. GEROSA
MORRIS W. WEINER
COMPTROLL.BR
SPECIAL DEPUTY COMPTROLLER
Rooas. 708 • MW
I N REPLY REFER T O :
THE CITY OF NEW YORK
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
REFUNDS UNIT
12O
WEST 3 2 N D STREET, NEW YORK I ,
N. Y.
OXFORD 5-26OO
Date
Adwna k Grace Company
311 Pearl Street
Hm Tox\ City
In Rej
Claim No.
Amount of Sales Tax Paid
Date of Sale
dfemitTy $ 1954
Name of Purchaser C o m i t t e © on the History of the
Address of Purchas~e"r
er
j, S e E erv« System
53 liberty -ftreet, *• Y» €•
Referring to the above claim for refund, you are hereby authorized to refund to said
purchaser the amount of %.04
representing the tax paid to you* This authorization to refund the tax is based uponj
Your reply to the coiranunication of this office
dated
i The results of a hearing held in this office
on
— . Tour cuttoaer i t exespt ftoca the impofitlon of the B»w York City
x ! Sales Tax ae a e««titt«t of the Brooklngf Institution.
Upon r e c e i p t of ackncwledgment from the purchaser t h a t he has received t h e refund,
you w i l l be authorized t o t a k e a c r e d i t for tha amount of tax so refunded on any
subsequent t a x r e t u r n f i l e d by you with t h i s o f f i c e .
A copy of t h i s communication has been mailed to the above-named purchaser.
Very t r u l y yours,
MORRIS W. TCEHJ3R
SPECIAL OPUTY COMPTROLLER
R-418
6/51
hn * R-418
VESELI, Joseph
March 4, 1955
Mr. Joseph J. Vesely:
Federal Keserve Bank of New Xork
Sew York 45, •••
Dear Mr. Vesely:
I enclose 48 cents which represents the 10$ Federal
tax on a railroad ticket bought by Miss Mildred Adams,
Research Director of the above Cosanittee, and from which
she was mistakenly exempted.
When Miss Adams returned from visiting the Federal
Reserve Bank of Atlanta on the seventeenth of February,
she changed her reservation from a roomette to a bedroom, at
the cost of $4.75
The Atlanta Bank had told her not to
pay tax and had given her an exemption certificate which
she signed and presented to the conductor on the train
at the time she changed and paid for her reservation.
Since she was travelling on business for this Committee
which is not exempt from the Federal tax on tickets, she
now realizes she should have paid the tax.
I trust this small sum of money will not create too
imich booetKeeping.
Very sincerely yours,
Mrs. Ellen C. Singer
Research Assistant
February 14, 1955
Mr. Morris ¥. Veiaer, Speci&l Deputy Comptroller
Bureau of Excise Taxes
120 West 32nd Street
Mew York 1, Sew York
70S - MV
Dear Mr. Veiner:
Ret
Refunds Unit
Ref. So. 28507
Thank you for your letter of February 8, 1955« In it reference is ia&de to
our application of November 50, 1954 for a refund of the Sew York City Sales Tax
paid prior to the date, October 19, 1954> when we were advised of our exemption
froa the payment of this t&x.
The vendors, dates of sales and asBQ-uats of tax paid are as follows*
Vendor
Adaas and Grace Company
211 Pearl Street,flewYork City
Atlas Stationery
57 V. 25rd Street, Sew Tork City
Date of Ssle
1/26/54
2/9/54
5/5/54
W54
5/18/54
/V
/
4A9/54
Thomas A. Edison, Inc.
¥est Orange, I W Jersey
Total amount of refund claim
5/5/54
5/6/54
1/25/54
//
2/24/54
3/17/54 y
S/24/54 7v
5/24/54
6/50/54
7/28/54
7/?O/54
Aaount of Taz
1.54
(r<
v/^-J
.12
.19
1.20
.17
248
1.20
1.201.20>
24.98
128.70
These payments were aade through our office unit in 8ew York City, the Committee
on the History of the Federal Reserve System, at 55 Liberty Street. Mr. J. F. Sullivsn
of the Disbursing Departaent of the Federal Reserve System state- thet the total amount
The remaining amount, |8,54, was in most
p&id for us during this period was
Mr* Morris V. ¥«iner
- 2 -
February U , 1955
cases made directly to vendors vhosa we cannot
Please adrise ae if additional information is required.
Very truly yours,
THE BEOOKIUGS INSTITUTION
Executive Manager
TRUSTEES
HONORARY TRUSTEES
ROBERT PERKINS BASS
MRS. ROBERT S. BROOKINGS
JOHN LEE PRATT
HARRY BROOKINGS WALLACE
WILLIAM R. BIGGS, Chairman
HUNTINGTON GILCHRIST, Vice Chairman
ARTHUR STANTON ADAMS
DANIEL W. BELL
ROBERT D. CALKINS
LEONARD CARMICHAEL
WILFRED L. GOODWYN, JR.
JOHN W. HANES
LEWIS WEBSTER JONES
JOHN E. LOCKWOOD
LEVERETT LYON
GEORGE C. MCGHEE
ROBERT BROOKINGS SMITH
LAURENCE F. WHITTEMORE
DONALD B. WOODWARD
6,
722 JACKSON PLACE, N. W.
OFFICERS
ROBERT D. CALKINS
President
MILDRED MARONEY
Treasurer
ELIZABETH H. WILSON
Secretary
February 11, 1955
SHELDON B. AKERS
Executive Manager
Miss Mildred Adams
Committee on the History of the Federal Reserve System
55 Liberty Street
New York 4.5, New York
Dear Miss
I have your letter of February 10 with reference to the refund on
the New York City sales tax. I shall look into this next week and communicate with the Bureau of Excise Taxes within the fifteen-day period.
Sincerely yours,
Sheldon B, Akers,
Executive Manager
RECEIVED
1A
£Cfj
THEM;
SYSTEM
February 10, 1955
Mr
I thought we h«.d the *ev Xork ^itgr TAX £ep*rt&$at essviscsd t b t t
we hfed paid should b« refunded, as Brookings Is tax ex«ftptf but »|*p&r*ntly
hing ha a slipped, MHl X *» turning to you for help In the nctter*
Xou isay raasevtber t&ft.t l*.jt f&ll vhes 'the is&tter cane up, we had
of corwavaiKieace. the Bureau of Excite T«JC«S seat M for&ii and vsnted
not only a ililMM>l of the fe^ouat ^iid$ but also & l i s t of the people vho
to us.
# on l^oes'ber 1st, Mrs* Singer w o t t you
fron t*i« Boreeu, tad fe^ked If j*ou ^ould pursue the &&tter, »iace In thl« respect
ve wer© ooasidered a pc r t of
X aftSttse tSi*t you did pOMi i t and that aomebo^ ^ev Icrfc I s either
us e.a uimooeiua&ry foai l e t t e r , or hA3 loat your correa, oad«oe«* tfei
fortyaat« point i t toat I h^v« s^ proof of action, us v* »#ea to have ao
tfc« fons m l MM reply «hMl you £j@at the Bureau*
l a t e s t l e t t e r fro® iev lork {wich aust be eas'^ered vlthln 15
or wt l o s t a l l rights to claim that refund) I s «<acl0^#d« I ^m «lso seadiog a
af • MM froa Mra. Siajjer vlth Hii dstftt t*ad detail* of the feuiimn eorre*
to you cim saeck oa thea*
Vcmld you l e t us kaow ^iat you decide to do *boat thia?
Grmtefullgr yoiars,
Mildred
Mr« Sheldon B*
The Brooking2 Institution
722 Jackson ?laa» ii. ¥#
6, B« It
Ene. 2
e»e«
Enclosures:
Mr. -^kers: Original form letter from
Tax bureau, original of above, and
copy of Mrs. Singers Taxmemo of
Feb. 9.
Miss Maroney: Copy of above letter
Mr. Woodward: Copy of form letter
from Tax bureau, copy of above letter,
copy of Mrs. Singer's memo.
TO: Miss Adams
FROM: Mrs. Singer
February 9, 1955
RE:
Refund of Sales Tax from City offlewYork
This morning the attached form letter from the City offlewYork, Bureau of
Excise Taxes, came to this office. As you will note, it refers to^application for
a refund of sales tax which we have not completed, A time limit of I5~4ays is set
for our reply.
The history of our inquiry is as follows:
Oct. 21, 1954 - Letter from Mr. Akers containing information that Brookings is
exempt from dew York City retail sales tax.
Oct. 28, 1954 - Memorandum from Mr. Edds, Legal Department of Federal Reserve Bank of
flew York, in reply to Miss Adams* telephone call, stating procedure for collecting
refund on city sales tax.
Oct. 28, 1954 - Letter from Miss Adams to Bureau of Excise Taxes, City offlewYork,
asking for forms on obtaining refund. Reply from Bureau of Excise Taxes stated
that list of vendors and amounts paid should be submitted.
Nov. 15, 1954 - Memorandum from J. F. Sullivan, Disbursing Department of Federal
Reserve Bank offlewYork, giving itemized account of city retell sales tax paid,
Dec. 1, 1954 - Correspondence from -Bureau of Excise Taxes and copy of «ov. 15
memorandum from J. F. Sullivan forwarded to Mr. Akers, asking him "to pursue
the matter of refunds from the City offlewYork since in this respect we are
considered as part of the Brookings Institution."
MORRIS W. WEINER
LAWRENCE E. GEROSA
SPECIAL DEPUTY COMPTROLLER
COMPTROLLER
IN
REPLY REFER TO:
Room 7 0 8 - MW
Refunds Unit
Ref. No. 28307
REC EIVED
THE CITY OF NEW YORK
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
T2O WEST 3 2 N D STREET, NEW YORK I, N. Y.
FcB ~ J 1330
OXFORD 5-26OO
JOMMITTEZ ON THE HISTORY
OF THE
FEDERAL RESERVE SYSTEM
Committee on the History of
the Federal Reserve System
33 Liberty Street
New York ^5, N.Y.
Date:
j
Gentlemen:
The records of this office disclose that on November 30)
( ) application for a refund (Form R-708) was forwarded to you
to be completed
(X) you were requested to submit additional information with
respect to an alleged overpayment or claim for refund of
Sales
tax in the amount of $ ( u n s p e c i f i e d ) .
To date no reply has been received. For the purpose of making a final
disposition of this matter it is necessary that your reply be received
in this office within fifteen (15) days from the date of this letter.
In the event of your failure to comply, your claim for refund will be
deemed to have been abandoned»
Very truly yours,
MORRIS W.VtfEINER
SPECIAL DEPUTY COMPTROLLER
R-lfO6 - VFK
R-406 11/54
TAXES- BROOKINGS
November 29, 1954
Dear Mr. Sullivan:
The Thanksgiving holiday has delayed me in writing you
the letter I promised last Wednesday.
We h&ve received word from the Brookinga Institute
that it is not except fro® Federal taxes on telephone
tolls, telephone equipment rental, and comnerclal telegrams
Sincerely,
Secretary
Mr» Jamee F. Sullivan
S3^I*iberty Street
Sew York U5> New York
see letter from Mr. Akers, Brookings Institute, Oct. 29,
LAWRENCE £ • 6ER0SA
-LAZARUS JOSEPH
MORRIS W. WEINER
COMPTROLLER
SPECIAL DEPUTY COMPTROLLER
IN REPLY
REFER T O :
Refunds Unit
Refund #28307
THE CITY OF NEW YORK
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
Pi
74
120
MFW
YQTJK fi, ISt. V.
BOWLING GREEN 9 5 2 8 b
W . 3 2 n a S t . , New Y o r k i , N . Y .
OXFORD 5 - I l
Committee on the History
of the Federal Reserve
System
33 Libertv S t r e e t
York 4-5, N. Y^-J
Gentlemen:
Fame of Taxpayer Committee on t h e
Address History of t h e F e d . R e s . Sy.
Tax S a l e s
Date of Application Oct. 2 8 , 195*+
Amount $ U n s p e c i f i e d
A t t : Miss Adams
Receipt i s acknowledged of -x>ur application for refund in re the above.
In connection with an application for refund of taxes paid, the lav/ provides in part as follows:
Section B46~7*0 of the Administrative Code (Business Tax Law) **** the treasurer
*** shall refund any tax, interest or penalty erroneously, Illegally or unconstitutionally collected by or paid to hin, under protest In writing, stating in
detail the ground or grounds of the protest,"if application "to the comptroller
therefor shall be made within one year from the payment thereof. ****
Section N4l-s.o of the Administrative Code (Sales Tax Law)**** the treasurer ***
shall refund or credit, without Interest, any tax, penalty or interest erroneously,
illegally or unconstitutionally collected or paid If application to the comptroller
for such refund shall be made within one year frcr^ the payment thereof. ****
Before further action may bo tl ken by this Bureau on your application,
you are requested to submit the following:
( ) "Hxact signed cop;- of the
return filed for the
( ) The oancellod choc]: issued in payment of the tax, or
photostatic copy thereof showing both front and reverse sides*
( ) Affidavit setting forth the facts upon which the claim is based.
(X) The following additional data:
As requested on the telephone, please submit a l i s t of
the vendors, dates and amount of sales tax paid to
each.
RECEIVED
DEC 11954
COMMITTCE CN THt HttTOftV
Very truly yours,
FIDtML fttttftvt tYITIM
R-llOlf 3/51
MORRIS W. WEINM
SPECIAL DEPUTY CONTROLLER
November 23 > 1954.
Dear Mr. Sullivan:
Kiss AduM h
-3d me to thank you for your memorandum
of Kovember 15, 1954 on the amount of Retail Sales Tax pali
by Brookings to New York City. We &<x £K\P»T^««». the information to the executive manager of the Brookings Institution
and he will take appropriate action.
It is good to know we shall get back this money.
Thank you very much for the information.
Sincerely,
Secretary
Mr. J. F. Sullivan
33 Liberty Street
Hew York 45t ®&v York
M I S C . 3.3-36M-7-B4
FEDERAL RESERVE BANK
OF NEW YORK
OFFICE CORRESPONDENCE
DATF
To
Miss Adams
suBJECT
Brookings Institution - New
Xork City Retail Sales Tax.
J. F. Sullivan
FROM
November 15. 19*>li.
The amount of the New Xork City Retail Sales Tax which was collected
from the Brookings Institution by this Bank and paid to the City Collector for
the period January 1, 195H to August 31, 195k> inclusive, was:
Telephone rental
• 1.68
.hz
Telephone t o l l s
35.2k
Supplies
f37.3U
The following infoimation with respect to our parents to the City
Collector may be helpful to you in the event it is decided to make an application for refund:
Amount Applicable
to
Brookings Institution
Payment
Check No.
Amount of
Check
3/nM
C 8818
$ U7.82
$ 1.73
6/W5U
D 1077
58.53
12.33
9/W$k
D 3182
69-39
22.78
Date of
#175.7k
137.31;
Material on taxes filed under Office Arrangements
I
November 9, 1954-
Dear Mr. Edds:
Miss Aci&®s h5iS a-ked me to write aad thank you so such for
your nsmor&ttdua of October 28 on the matter of a refun. to the Broo&ings
Institution of money paia for retail sales taxes.
¥e vill proceed as you suggest.
Gratefully yours,
Mrs. Ellen G. Singer
Mr. John R, Edds
Room Hie 5
33 Liberty Street
Hev York U5» S. I.
October 29, 1954
Dear Mr« Akers:
Now that we have been freed from paying the city sales
tax, we are eager to be exp>rapted from other taxes.
Hiss Adams fc*i djaeni—d the matter vith Mr, Edds of the
Legal Steff here in the bank. Mr. Edds suggested thfit we
s i g h t be exempt from the Federal tax on telephone t o l l s , rents!1,
of telephone equipment, and OQBMtti&al telegraies« Would you
please look into the matter for u s .
Sincerely yours,
Secretary
Mr. Sheldon B. Akers
The Brooking Institution
722 J&ckson Place !I*V»
Washington 0 D.C.
FEDERAL RESERVE BANK
OF NEW YORK
MiSC.3B.2-84M.6-64
OFFICE CORRESPONDENCE
DATF
95/.
In*StitTJttion _
Mi s s Adams
FROM
Octr>V)f»T*
Exemption of New York City
Retail Sal es Tax.
John R» .Edds,
Reference is made to letter of exemption from New York
City Retail Sales Tax dated October 19, 1954, received by the
Brookings Institution.
You have asked whether the above letter of exemption is
retroactive in effect. I talked this morning with the City Collector's Office, and it is my understanding that such exemption
is retroactive in effect. There is, however, a time limitation
with respect to refunds. This limitation, as I understand it,
precludes a refund being made after one year has elapsed from
the date of the payment of the tax.
The Brookings Institution may achieve refund of the
amounts it has paid under the New York City Retail Sales Tax
which have been collected by this bank as follows:
1. With respect to those amounts which this bank
has turned over to the City Collector, application for refund must be made to the City
Collector's Office, the address of which is
as follows:
Office of the Collector,
Bureau of Excise Taxes,
120 ¥. 32nd Street,
New York 1, New York.
Attention: Refund Unit
2*
With respect to those amounts which have been
collected, but which have not yet been turned
over to the City Collector, this bank will make
cash refund to, or otherwise settle accounts
with the Institution in the near future.
With respect to any invoices from this bank to the Institution which include the amount of the City Sales Tax and which are
still unpaid, remittance may be made with the amount of the tax
deducted.
cc: Mr. J. F. Sullivan
JRE:
COPY
COMMITTEE O N THE HISTORY OF THE FEDERAL RESERVE SYSTEM
October 28, 195-4
Bureau of Excise Taxes
Office of the Comptroller
City of New York
120 West 32nd Street
New York 1, New York
Attention: Tax Refund Unit
Gentlemen:
We are informed by the Brookings Institution, which
administers our funds, that they have received assurance from
you under date October 19, 195-4> that they are exempt from
the City Sales Tax Law. (Correspondence Unit DHL - Room
620, C-107b)
A member of the legal staff of the Federal Reserve Bank,
in which our office is located, inquired by telephone as
to whether this decision was retro-active, and was told that
it was. Could we ask what steps are necessary to ask for a
refund of sales taxes paid by Brookings in 1954? We would be
grateful if you could send us the necessary forms.
Thanking you for your courtesy in this I am,
f\
Very sincerely yours,
Mildred Adams
October 25, 195-4
Dear Mr, Lewis:
the Brookings Institution has just received a statement
from the Nev lork City Bureeu of Excise Taxes which informs us
thftt the Brookings Institution i s exempt from the Sew lork
City r e t a i l sales tax. We wigh we had known this earlier but
ve ere at least glfcd that we need pey the tax no longer,
The statement from the New York City Brueau of Excise
Taxes i s enclosed. If there i s anyone else in the Bank who
should have a copy, we have extra ones in the office.
Sincerely,
Mildred Adams
Mr. Harold ¥. Lewis
Federal Reserve Bank of New York
33 Liberty Street
New York 45, New York
Enclosure
LAWRENCE J . Q£R'JS*
MORRIS W. WEINER
I ATAPI
IN
SPECIAL OtPUTY COMPTROLLER
REPV-Y
RCFER
TO:
THE CITY OF NEW YORK
Correspondence Unit
OFFICE OF THE COMPTROLLER
BUREAU OF EXCISE TAXES
DHL - Ro©» 620
t
12*
32^
St
Brookings Institution
722 Jackson Place, »•¥.
Washington 6, D. C.
fi N
NJ gw
rl<
Y
1 , N.Y
Date
CCT 1
In answer to your recent communication, nlease be advised
Th# Brooking* Institution
is exempt from the tax imposed pursuant to the City Sales Tax Law
(Chapter *T41 of the Administrative Code),
The exemption granted herein cprljen with equal force end effect under
any subsequent re-enactment of the inw oontninini similar provisions
provide'1 that the facts submitted in your &..-)• li option remain unchanged.
You are further advised that this exemptjon does not apply to contractors
or others who are performing work for exempt institutions nursuant to
lump-sum, cost-plus, or upset or p-uarc.nteed price contracts. Further,
section N41-2.0, subdivision b of the Administrative Code nrovi^es that
the receipts from the retail sales of tengi'.'le personal property by any shop
or store operated by any college, university or other public or private
institution for higher education are subject to the t n x.
A copy of this letter \s required to be furnished to your vendors when
claiming exemotion from the payment of R sales tax.
Ve
e r y truly yours,
DRLslfb
C-lO7b
10/52
IAL DE rUTYj: a ' T ROT LEH
@FedFRASER