US3282502A

US3282502A - Turn over for

Info

Publication number: US3282502A
Authority: US
Publication date: 1966-11-01
Anticipated expiration: 1983-11-01

Description

Nov. 1, 1966 J. N. CAYO 3,282,502

WITHHOLDING TAX COMPUTER Filed Feb. 15, 1965 2 Sheets-Sheet l EXEM PTIONS lllllm TURN OVER FOR WAGES 1oo.To 2oo.

INVENTOR.

Ju/fus /l (070 @MQ KM ATTORA/EX Nov. 1, 1966 J. N. CAYO WITHHOLDING TAX COMPUTER 2 Sheets-$heet 2 Filed Feb. 15, 1965 WAGES LOO 10100.0

FLCA. E xe mpriows 3 /54 0 234567 TURN OVER FO R WAGES IOQTO BOO.

TURN OVER FOR WAGES 10010 200.

INVENTOR. JAM/w A/ (0 00 ATTORNEY United States Patent 3,282,562 WITHHOLDING TAX COMPUTER Julius N. Cayo, 1904 Highway l d-139,

Benton Harbor, Mich. Filed Feb. 15, 1965, Ser. No. 432,572 3 Claims. (Cl. 23588) This invention relates to calculating devices. The main objects of the invention are,

First, to provide a manually manipulated calculating device which is well adapted for use in determining wage withholding taxes covering a wide range of wages.

Second, to provide a device of this type which may be very rapidly manipulated to determine the withholding taxes for a wide range of wages.

Third, to provide a structure having these advantages in which the adjustable or movable members are efiectively guarded and protected for handling and manipulation and for storage and the like.

Fourth, to provide a device or apparatus having these advantatges which is economical to produce.

Objects relating to details and economies of the invention will appear from the description to follow. The invention is defined and pointed out in the claims.

A preferred embodiment of the invention is illustrated in the accompanying drawing, in which:

FIG. 1 is a plan view of one side of a highly desirable embodiment of my invention, only a portion of the indicia being illustrated.

FIG. 2 is an enlarged fragmentary section on a line corresponding to line 22 of FIG. 1.

FIG. 3 is an enlarged fragmentary side view.

FIG. 4 is an enlarged detailed section on a line corresponding to line 44 of FIG. 1.

FIG. 5 is a plan view of one side of a modified form or embodiment of my invention.

FIG. 6 is a fragmentary view corresponding to FIG. 4 illustrating one manner of manipulation.

FIG. 7 is a fragmentary view in section on a line corresponding to line 7-7 of FIG. 5.

The embodiment of my invention illustrated in FIGS. 1 to 4 inclusive comprises a cylindrical plate-like body member 1 of uniform thickness and of form-retaining rigidity. It may be formed of wood or other material. It is provided with a rim 2 desirably of rubber or flexible material and of inwardly facing channel section, the inwardly facing groove 3 thereof being dimensioned to closely fit the peripheral edge of the body member. In the embodiment illustrated, the ends are secured by rivets 4 and radically spaced nails or other fasteners, one of which is illustratedv at 5 in FIG. 2. This rim member not only provides a cushioning member, but the flanges 6 of the rim are of such width that they provide recesses on both sides of the body member. Disk-like indicia members 7 of less thickness than the flanges of the rim member are supportedly disposed one on each side of the body member in the embodiment illustrated in FIGS. 1, 2, 3 and 4. However, it should be understood that some embodiments are only provided with one indicia unit.

The outer edges of the indicia members 7 are spaced inwardly from the inner edges of the flanges of the rim, as is illustrated in FIGS. 1, 2 and 3. Each of the indicia members has an annular series of wage indicia 8, a portion only of which is shown in the drawing, and a series of radially disposed tax indicia designated generally by the numeral 10 and disposed in corresponding relation to each of said wage indicia which, in one commercial embodiment range on one side from 1 to 100 and on the other side from 100 to 199. The indicia members are structural duplicates, but they do have different scales of wages and tax deductions. These are not shown in detail, as it will be understood that they are varied according to tax requirements when they are used.

A disk-like face plate 11 is provided for each side, these being dimensioned to mainly overlap the tax deduction portions of the indicia members, except that they are provided with radial slots 12 which are dimensioned to permit the disclosure of one series of tax indicia, portions of which are conventionally illustrated in FIGS. 1 and 3. These face plates are desirably of nonmetallic material and have radially projecting portions 121 which are positioned under the flanges of the rim member and are secured by rivets 4 which also secure the ends of the rim member to the body member. However, it should be noted that in this preferred embodiment the pivot 13, see FIG. 2, is provided with flanges 14 on its ends which are in overlapping relation to these face plates 11 and the securing means 121 are mainly provided for preventing rotation of the face plates and for retaining the face plates in the event that they may be pulled off from the pivot members 13.

In the embodiment illustrated, the face plates have outwardly diverging lines 141. These lines are pnovided to facilitate reading of the indicia which, as illustrated in FIG. 1, includes the words Wages $1.00 to $100.00, and on the other side Wages $100.00 to $200.00. Both sides show F.I.C.A. Exemptions. However, it will be understood that these information features may be varied to meet different use conditions such, for example, as differences in taxes.

In the embodiment illustrated, the holes 15 are disposed one at the outer side of each of the numerals 8 and these holes are adapted to receive the point of a pencil or other implement of rotating the indicia members.

The face plate of the body member has a recess 16 in each side thereof adapted to receive the implement (pencil or the like) engageable with the holes 15 and by means of which the indicia member may be rotatably adjusted to bring the desired wage indicia thereof into alignment with the indicia slot 12 and expose tax deduction indicia as is conventionally illustrated in FIGS. 1, 2 and 3.

In some embodiments only one indicia member and face plate is used. The embodiment of my invention illustrated in FIGS. 5, 6 and 7 is somewhat more economical to produce than the embodiment of FIGS. 1 to 4 inclusive, but it is adapted for and is used for the same purpose. It comprises the disk-like body member 17, desirably formed of plastic or other like form-retaining material on which matter can be printed, and it has an annular series of indicia such as Wage indicia numerals extending from 1 to on one side and from 100 to 199 on the other side. It has radially disposed social security or F.I.C.A. deduction indicia designated generally by the numeral 18, and income tax withholding indicia for designated numbers of exemptions indicated at 181 in FIG. 6. Again, it should be understood that this may be varied as social security and tax laws require.

The holder member, designated generally by the numeral 19, is provided with plate-like portions disposed one on each side of the body member 17 and it is provided with a pivot 20 on which the indicia member 17 is rotatably mounted. It is provided at its outer end with a fingerpiece 21 projecting beyond the rim or periphery of the indicia member. In this embodiment, the member 17 is provided with radially projecting lugs 22 spaced and desirably curved to provide outwardly facing finger receiving recesses 23, as is conventionally illustrated in FIG. 5, with the fingers or thub of the hand grasping the projection 21. This facilitates the positioning of the body member with the indicia member to expose desired indicia in the radially disposed slots of the body member 19.

The embodiment of my invention shown in FIGS. 5, 6 and 7 is somewhat more economical to produce than that shown in the embodiment of FIGS. 1 to 4 inclusive. I have not completely illustrated the indicia in the drawings, as it will be understood this may be substantially varied.

I have illustrated and described my invention in two highly practical embodiments thereof. I have not attempted to illustrate or describe "other embodiments or adaptations as it is believed this disclosure will enable those skilled in the art to adapt the invention as may be desired.

What is claimed as new is:

1. In a device of the class described, the combination of a plate-like body member, a disk-like indicia member, said body member having a centrally disposed pivot with which said indicia member is rotatably engaged, said indicia member having an annular series of wage indicia and .a series of radially disposed tax indicia disposed inwardly of and in ali-gnment with each of said wage indicia, said indicia member also having perforations therein disposed at the outer side of and in radial alignment with said wage indicia, and a face plate, said face plate having a radially disposed slot dimensioned to expose related radially disposed tax indicia, said body member having a portion with which an adjusting implement may be slidably engaged and having a recess therein disposed in alignment with said slot and adapted to receive the point of an implement used for adjusting said indicia member.

2. A calculating device of the class described comprising a plate-like body member having a rim portion projecting laterally from the sides thereof, disk-like tax indicia members of less thickness than the projecting portions of said rim rotatably supported one on each side of said body member, each of said indicia members having an annular series of wage indicia and a series of radially disposed tax indicia disposed inwardly of and in alignment with each of said wage indicia, said indicia members also having adjusting implement receiving perforations therein disposed in radial alignment with said Wage indicia, and disk-like face plates overlying said indicia members and secured to said body member by means permitting the rotative adjustment of said indicia members, the major portions of the peripheries of said face plates being disposed inwardly of said wage indicia, said face plates having radially disposed slots extending from their outer edges and dimensioned to expose a related series of radially disposed tax indicia, said body member having surfaces on which an adjusting instrument may be slidably supported and having recesses therein disposed in alignment with said slots in said face plates and adapted to receive the point of an implement used for adjusting said indicia members.

3. In a calculator device of the class described, the combination of a cylindrical plate-like body member of substantially uniform thickness and of form retaining rigidity, a rim for said body member of flexible material and of inwardly facing channel cross section disposed in embracing relation to the periphery of said body member, the flanges of said rim being of substantial thickness, disk-like indicia members of less thickness than the flanges of said rim member supportedly disposed one on each side "of said body member, said body member having centrally disposed pivots with which said indicia members are engaged with their outer edges in inwardly spaced relation to said rim, each of said indicia members having an' annular series of Wage indicia and a series o-f radially disposed tax indicia disposed inwardly of and in alignment with each of said wage indicia, said indicia members also having implement receiving perforations therein disposed at the outer sides of and in radial alignment with said wage indicia, and disk-like face plates of nonmetallic material, the peripheries of said face plates being disposed inwardly of said Wage indicia, said face plates having radially disposed slots extending from their outer edges and dimensioned to expose related radially disposed tax indicia, said face plates having radially projecting portions disposed diametrically opposite from said slots and secured to said body member under said rim, said body member having surface portions on which an adjusting implement may be slidably supported and having recesses therein disposed in alignment with said slots and adapted to receive the point of an implement used for adjusting said indicia members.

References Cited by the Examiner UNITED STATES PATENTS RICHARD B. WILKINSON, Primary Examiner.

LEO SMILOW, Examiner.

C. G. COVELL, JAMES G. MURRAY,

Assisitant Examiners.

Claims

1. IN A DEVICE OF THE CLASS DESCRIBED, THE COMBINATION OF A PLATE-LIKE BODY MEMBER, A DISK-LIKE INDICIA MEMBER, SAID BODY MEMBER HAVING A CENTRALLY DISPOSED PIVOT WITH WHICH SAID INDICIA MEMBER IS ROTATABLY ENGAGED, SAID INDICIA MEMBER HAVING AN ANNULAR SERIES OF WAGE INDICIA AND A SERIES OF RADIALLY DISPOSED TAX INDICIA DISPOSED INWARDLY OF AND IN ALIGNMENT WITH EACH F SAID WAGE INDICIA, SAID INDICIA MEMBER ALSO HAVING PEROFRATIONS THEREIN DISPOSED AT THE OUTER SIDE OF AND IN RADIAL ALIGNMENT WITH SAID WAGE INDICIA, AND A FACE PLATE, SAID FACE PLATE HAVING A RADIALLY DISPOSED SLOT DIMENSIONED TO EXPOSED RELATED RADIALLY DISPOSED TAX INDICIA, SAID BODY MEMBER HAVING A PORTION WITH WHICH AN ADJUSTING IMPLEMENT MAY BE SLIDABLY ENGAGED AND HAVING A RECESS THEREIN DISPOSED IN ALIGNMENT WITH SAID SLOT AND ADAPTED TO RECEIVE THE POINT OF AN IMPLEMENT USED FOR ADJUSTING SAID INDICIA MEMBER.