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1950s / The Burns and Allen Shows First Commercial
Back in the 1950's, commercials were often written into the stories of the shows. Technically, you could say that the opening credits were THE first commercial, since it did say "Carnation evaporated milk is proud to present..." However, the sponsors often owned the shows, and the company name was generally thought to be part of the serie's name. For instance, The Colgate Comedy Hour. In this clip, Gracie is talking to a tax assessor who can't seem to get her to understand that taxes fund the government, as well as social services (police, fire fighters, etc). The commercial part is very brief here, so pay attention or you'll miss it.