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just as financial ruin had descended upon eastern distribution in 1932 a combination of several factors including the mayor s crusade against indecent publications caused mutual to follow suit into bankruptcy in the late 1933 to early 1934 period will murray writes in the marvel comics omnibus introduction that mutual ended up owing silberkleit 23 000 and newsstand couldn t pay their printer in chicago w f hall the joke is that for just this reason were sub publisher corporate entities created silberkleit owed himself the money and disentangled himself from the mess by selling out his stake in newsstand to goodman and hoffman who likely cut a deal with publisher hall to keep publishing on credit on paper w f hall was now the publisher for a short term the litigation fallout in the mutual magazine distributor s bankruptcy would culminate in a 1938 lawsuit between magazine digest pub co v shade et al the case is covered in the oft used textbook principles of business law and recounts that on september 19 1933 mutual was in arrears to magazine digest in the amount of 1162 12 59 louis silberkleit would regroup for several months and then start his own pulp publishing business launched as winford publications at 165 franklin street with double action western vol 1 1 aug 34 bill barnes is listed as editor and there is an ad for hugo gernsback s wonder stories as well as a call for a letters page in future issues vol 1 1 sept 34 silberkleit would add real western magazine jan 35 mystery novels magazine vol 2 5 jan 35 picking up the numbering from an established pulp title he bought from doubleday doran co complete northwest novel magazine sept 35 western action novels mar 36 and double action gang magazine may 36 all published under his winford publications company two final pulps in 1936 were published under a new sub publisher chesterfield publications smashing novels magazine may 36 and smashing western sept 36 both writer s digest and author journalist in their may 37 issues printed a letter from winford publications editorial director cliff campbell a house name as the real editor was abner j sundell that included this extremely important history the first time in print in any trade journal where louis silberkleit s name is actually linked to newsstand publications for authors who are unacquainted with the winford group here is a bit of our past history a little more than three years ago louis h silberkleit sold his interest in newsstand publications inc and with approximately the equivalent of a shoestring and a hank of hair he started publishing double action western in a hole in the wall down at 165 franklin street through the splendid cooperation of very many authors he managed to put out a good book and gradually built up a line of magazines 60 61 this is further corroboration debunking the notion that columbia publications was an early silberkleit goodman company in 1930 or 1932 no such company existed that far back columbia as a company name exists in the late 1930 s as an umbrella for a myriad of sub publishers but doesn t appear in any of the trade journals throughout the 1930 s in the apr 42 issue of writer s digest silberkleit wrote in to heavily complain that his columbia was being unfairly singled out for using reprints in the past a practice he disavows as he explains his own personal lack of connection to its editorial policy at that time totally false as he was merely trying to get away from the earlier columbia s debts and obligations when he reorganized a new columbia in november of 1940 silberkleit cites how he made a great deal of money in the comic book business and used that money to relaunch a new columbia in 1940 silberkleit writes up to november 1940 i was the fall guy for all these publishing companies such as winford double action magazines chesterfield and the original columbia publications i had nothing to do with the editorial policy of the books up to february 1940 the companies were using new stories as well as reprints and from what i am given to believe somebody maliciously offered to me stories which had appeared elsewhere and i paid for them as new stories surely in a lot of other magazines reprints were used but they were never mentioned as new stories i knew that this wasn t a good way to run a business but i just couldn t do anything about it however in 1939 and early 1940 i made a great deal of money in the comic business and i took over in november of 1940 the old company known as columbia publications i got together the best titles and harold hammond and myself started a new company i have already written you that every author who submitted stories to any of the old companies has been paid not one cent was due for any stories since the new columbia started in november 1940 no reprints have been used at least that is to the best of our knowledge because if a man sold us a story and signed the check representing that it was a new story and it might later develop that it wasn t certainly this is not our fault 62 while this 2 nd columbia does become the company name of record for silberkleit s pulp company the original name of the company was winford publications and all the immediate pulp sub publishers were called subsidiaries of winford publications blue ribbon magazines inc chesterfield publications inc and northwest publications inc columbia publications would become a 5 th sub company and rise to eventually being the primary corporate name then as silberkleit explains above re organized again into a new columbia in 1940 and not obligated for the debts of the old columbia with the departure from newsstand publications by louis silberkleit now comes the miasma of the goodman hoffman relationship gang world had already appeared in late 1933 as a spencer publication the suspected third sub publisher of silberkleit goodman in the spring of 1934 martin goodman moves out to 305 broadway the corner of broadway and duane street and hoffman moves uptown to 220 w 42 nd street this coincides with the debut of two new pulp magazines the masked rider published by a new sub publisher ranger publications and western novel and short stories published by newsstand publications the indicia of the first 2 issues of the masked rider apr may has as the editorial address 140 w 71 st st neither goodman s nor hoffman s known business addresses at this exact time which according to trade journals noted every move these companies made since they served prospective authors looking for writing work the 1940 federal census places hoffman s home a block away at 20 w 72 nd street in the franconia building across the street from central park and the famed dakota building implying hoffman could very likely have either produced these issues out of his home or in an office around the block depending where he was actually living in 1934 although why would he need an office around the block if he already had an office on west 42nd street editing probably was alice phillips a later editor for hoffman s pulp line of 1936 37 and hoffman s sister in law hoffman was married to alice s sister evelyn 63 vol 1 1 apr 34 so there are three things intersecting here simultaneously louis silberkleit sells out goodman and hoffman move out and masked rider appears under a ranger publications sub publishing entity published out of an address one block from lincoln hoffman s 1940 home address the question will always be whether ranger publications was one final silberkleit goodman sub publishing company that never saw an issue published under silberkleit goodman or rather by lincoln hoffman who immediately took over the ranger publications imprint upon silberkleit s departure the trade journals of the time followed the hopscotch movements of goodman and hoffman and shed some interesting light on all these questions and more let s see if we can piece it together as the stage is set below graham publications 60 murray street announce a new monthly called western novel and short stories this features a 70 000 word western complete novel of romantic thrilling adventure in addition each issue will carry several shorts well known names are announced for the first issue but there should be a chance to break in this company pays low rates on or after publication 64 this is incorrect as western novel and short stories apr 34 actually was published by newsstand publications not graham yet it does link and confirm the two nicely there is another group of pulp publications which is associated financially with those last magazines complete western book western novel and short stories both out of 53 park place but which have a different editorial mailing address these include the black book detective magazine gang world magazine the masked rider and an astrological magazine the last named is to be entirely staff prepared the editor prefers that you read the magazines to learn the type of material preferred in each rates are by arrangement for these three magazines payment on acceptance queries are encouraged from established authors address all manuscripts and letters to 140 west 71 st street new york city 65 hoffman is still financially associated with newsstand goodman but maintains a separate editorial office within a block of his 1940 home address newsstand publications and graham publications formerly at 60 murray st ny have moved romantic love secrets issued by graham publications and edited by mary gnaedinger has been re entitled romantic love magazine and is now located at 305 broadway new york complete western book and western novel and short stories newsstand publications have moved also to 305 broadway and remain under the editorship of martin goodman black book now a ranger publications magazine and gang world issued under the banner of spencer publications have moved to 220 w 42nd st these two magazines are now under the managing editorship of alice phillips 66 goodman and hoffman have moved out to different addresses goodman appears to keep graham publications and its single romance title he also has complete western book and western novel and short stories under the heading of newsstand publications lincoln hoffman has taken black book and changed its sub publisher to ranger publications has gang world under spencer publications and masked rider also under ranger publications the masked rider 220 w 42nd st new york is a new monthly magazine devoted to straight western fiction filled with dramatic action it is published by ranger publications which also issue black book jack phillips managing editor 67 hoffman now has his entire family on the staff alice phillips is his wife s sister and jack phillips is probably her brother or hoffman s brother in law the 1940 federal census has a maurice j phillips in the same west 72nd street household maurice j may likely be jack phillips and his census recorded occupation is in fact editor in publishing by june 1934 things are reiterated black book detective magazine and gang world which were formerly at 53 park place and the masked rider first announced at 140 west 71 st street are now settled in editorial offices at 220 west 42 nd street jack phillips is the managing editor romantic love secrets edited by mary gnaedinger has changed its name to romantic love magazine it has changed its offices from 60 murray street also known as 53 park place over to 305 broadway also moving from 60 murray street to 305 broadway are western novel and short stories and complete western book both edited by martin goodman 68 now lincoln hoffman in addition to publishing a pulp string now complete and separate from martin goodman starts a new sideline keeping him linked to goodman and newsstand an agency called the publishers and producers exchange at 220 west 42 nd street with alice phillips as managing editor is buying practically all the stories published in black book masked rider gang world complete western book and western novel and short stories i was unable to get detailed information on short notice from publishers and producers exchange concerning who owns them or their reasons for existence if any aside from script purchases 69 by september 1934 martin goodman moves back in with hoffman at 220 w 42 nd street and they now operate out of the same office western novel short stories and complete western book newsstand publications inc should now be addressed at 220 w 42 nd st new york the same address as ranger publications with which they are associated 70 ranger and newsstand publications after shifting around town in various offices have finally concentrated forces at 220 west 42nd street and all manuscripts should be sent there ranger publications of which lincoln hoffman is president include black book detective magazine and masked rider alice phillips edits the former jack phillips the latter newsstand publications of which martin goodman is president include complete western book and western novel and short stories this excludes gang world which is a separate corporation mr hoffman buys for all four magazines through his publishers and producers exchange at the same address 71 the separate corporation mentioned with respect to gang world is spencer publications but the point was moot as gang world was cancelled with the july 1934 issue putting a final nail into the coffin of spencer publications so from approximately sept 34 to mar 35 martin goodman and lincoln hoffman shared office space and an incestuous business relationship transpired with hoffman s agency buying scripts for both companies yet they maintained separate publishing concerns newsstand and ranger this statement of ownership from the volume 3 4 feb 35 issue of black book detective reveals this incestuous relationship the statement is sworn to on september 28 1934 the notary is maurice coyne who is maurice coyne maurice coyne was martin goodman s accountant maurice coyne was future one third partner of mlj publications along with louis silberkleit and john goldwater the comic book wing of louis silberkleit s columbia publications which will eventually become archie comics maurice coyne will be the man who informed simon kirby that martin goodman was screwing out the creators on the handshake agreement of captain america comics profits likely hoping to drive them to mlj publication s but instead drove them over to harry donenfeld and jack liebowitz s detective comics inc lincoln hoffman is the publisher of record above at 220 w 42nd street alice phillips is the managing editor and martin goodman is the business manager so goodman held this capacity seemingly for a very short time because as next we see he goes solo pulling away from the awkward goodman hoffman intermingling martin goodman continued to expand starting a new pulp western called western fiction in cover dated january 1935 this title published under the new sub publisher western fiction publishing co inc was goodman s first solo publishing company the notice incor...