YOU IhAKE COIISISTTilT PROFIIS WHEII YOU SEll UPSON PRODUGTS

Beeides all the fine products shown below, you have steady demand too for Upeon srlu' and )4' boarda which supply the needs of well eatablished markets. It's good to know that 9:9:v-*: meena an unuarying profi.ll. So recomrnend, display and sell UFeon products. Your profit statement will show the benefits.

soffits, carport,

Porch Ceilings

For your buildere! Upeon suppliea sofrts., carport.and porch ceilings a8ea{ry prune_c, Pre-cut -to srzeE _y( already primed, pre-cut to sizee your builder us€8. So6ts can be eupplied with vents, too. Higheet quafitylowest pri6d soffit-and ceiling -atr6a;61 on the market. Send coupon for quotation. 4 sheath i ng

Super-gtrou Upgon All Weather

Shiathing eliminates corner bracing, waterproofed. Exclusive sales point. Aveilehle in cimt sires uo to 8'r 20 availnble in ciant sizes up to 8' t 20'. as well as 4' i 8'. Exceedi FHA and\fd minimum construction requircrnents.

& s s

L'P!SiGD wan and ffi ceillng products ffi sldlng, sheathing F

94% wood fibers laminated for great strength

Interior Walls

Full wall sdze )S' Uprcn Strong-Bilt, a beautiful, modern wall and ceiling mat€rial. No joints from corner to coraer. Available in standard 4'widthe. Excee& FHA and VA nini6q6 construction requirements. Good profit item. Free details, -ail coupon.

FREE DETAILS , , MAIL COUPON !

The Upron Gompcny, 869 Upron Pclnt, Lockpon, Now Yort Plcorc rend froc dcfqilr on | fur and Vt' Upnn Fibcr Woll Boord. I Infcrior Wotb. tr Sofifr, Corporf ond Porch Ccillngr. fl Prlmed Siding.

Shcorhlng

NRLDA Seeks Chonges in Federql Tox liens qnd Mechcrnic's lien Lqws

During the 84th Congress there was legislation introduced to clarify the status of Federal tax liens as opposed to Mechanic's liens. Although the National Retail Lumber Dealers Assn. urged action on this legislation, the Congress took no action prior to adjournment. The Joint Committee on fnternal Revenue Taxation has asked its stafi to study a number of proposed changes in the tax laws, one of which is the question of the validity of a Federal tax lien as against Mechanic's liens where no notice of such tax lien has been filed.

Below is a letter the NRLDA has sent to Senator Harry F. Byrd, chairman of the Committee, placing National on record in support of Legislation to require the Federal government to file notice of a tax lien, before it can be valid as against the holder of a mechanic's or materialman's lien:

Honorable Harry F. Byrd, Chairman

Joint Committee on Internal Revenue Taxation

Room 1011, House Office Building Washington, D.C.

Dear Senator Byrd:

It has come to my attention that one of the fifteen areas to be covered by a stafi study ,by the Joint Committee on Internal Revenue Taxation is the relationship of Federal tax liens to mechanic's liens. The.present law on Federal tax liens has caused a great deal of confusion and resulted in many inequities never intended by the Congress.

At present,'the Federal law provides:

"(a) Invalidity of Lien Without Notice-except as otherwise provided in-subsection (c), the lien imposed by Section 6321 shall not be valid as against any mortgage, pledgee, purchaser or

USD

UICTOR HIGH DARI.Y STRTTIGTH PORTI.ATID CDMIIIT TYPD IIT

This Product

Reduces construction costs by lcrster working schedules crnd quicker re-use of lorms. Allows mcrked scrvings to the concrete produc8 mcnulcrcturer by reducing curing time, curing spqce, csrd inventories. Particulqrly cdvcntageous in pouring trdlic intersections, repcirs in opercrting fcrc'tories cnd stores, mcrchinery loundctions, tunnel linings, AM

AI.I. OTIIDR G(|II$TNUCTIOII AGTIVITY WHERI PORTI.AIIII GEMETIT IS USDD AIIII TIMD IS OT PARAMOUIIT IMPORTAIIGI

SOUTIIWESTIRII PORTI.AITD CIMEIIT COIITPAIIY

1034 Wilshtue Blvd. Los Angeles 17, Calilornicr Phone MJI'tison 6-6711 iudsment creditor until notice thereof has been filed by the Secietary or his delegate . "

You will note that holders of mechanic's and materialmen's liens .are not included in the above law.

Thousands of lumber and building material dealers, mechanics and others are daily furnishing material or labor for construction .or home improvements which enhance the value of the property. Under the piesent Federal law, the tax lien attaches to property of the person owing the tax at the time the assessment is received in the Director's office.

A lumber and building materials dealer has no way of ascertaining the existence of a tax lien from public records in the county where the property is located. If he knew of the existence of a valid tax lien he could act accordingly and take the necessary precautionary 'measures before furnishing materials to impiove the property subject to the tax lien.

Under the present law a dealer may furnish materials to enhance the value of the property and later find that the property is sold to satisfy a tax lien, which bars the dealer from recovery for the cost 'of the improvements. In this way the government is being enriched .by the enhancement of the value of the property at the expense of the dealer who furnished the materials in good faith. This creates a situation where the materialman or mechanic is forced to indirectly pay the tax or part of the tax of the property-owner owing the Federal tax.

We believe that this inequitable situation should be corrected by amending the present tax law by placing mechanics and materialmen in the same category as mortgagees, pledgees, purchasers or judgment creditors in so far as requiring notice of the existence of a tax lien is concerned.

We are confident that the Congress never intended that the tax laws should be used to permit the Federal Government to become unjustly enriched at the expense of an innocent third party acting in good faith in improving the taxpayer's property where the materialman or mechanic could not, by using reasonable diligence in examining the records, learn of an existing tax lien.

We, therefore, respectfully urge the Joint Committee on Internal Revenue Taxation to consider an amendment which would provide that a Federal tax lien would not be valid as against the holder of a materialmen's or mechanic's lien unless notice of such tax lien is filed as presently required for mortgagees, pledgees, purchasers and judgment creditors.