Mills Music Trust (MMTRS) 10-K11 Apr 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Apr. 11, 2014	Jun. 30, 2013
Document And Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Trading Symbol	'MMTRS	'	'
Entity Registrant Name	'MILLS MUSIC TRUST	'	'
Entity Central Index Key	'0000066496	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Voting Trust Float	'	'	$8,817,356
Entity Common Stock, Shares Outstanding	'	277,712	'
Entity Public Float	'	'	$0

Statement_of_Cash_Receipts_and

Statement of Cash Receipts and Disbursements (USD $)	12 Months Ended
Statement of Cash Receipts and Disbursements (USD $)	Dec. 31, 2013	Dec. 31, 2012
Operating Cash Flows Direct Method [Abstract]	'	'
Receipts from EMI	$507,830	$846,809
Undistributed Cash at Beginning of Year	64	67
Disbursements - Administrative Expenses	-406,784	-291,256
Balance Available for Distribution	101,110	555,620
Cash Distributions to Unit Holders	80,240	555,556
Undistributed Cash at End of the year	$20,870	$64
Cash Distributions Per Unit based on the 277,712 Trust Units Outstanding	$0.29	$2

Statement_of_Cash_Receipts_and1

Statement of Cash Receipts and Disbursements (Parenthetical)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating Cash Flows Direct Method [Abstract]	'	'
Number of Trust Units Outstanding	277,712	277,712

Accounting_Policies_and_Genera

Accounting Policies and General Information	12 Months Ended
Accounting Policies and General Information	Dec. 31, 2013
Accounting Policies [Abstract]	'
Accounting Policies and General Information	'
	NOTE 1. ACCOUNTING POLICIES AND GENERAL INFORMATION
	Organization and Background
	Mills Music Trust (the “Trust”) was created by a Declaration of Trust dated December 3, 1964 (the “Declaration of Trust”), for the purpose of acquiring from Mills Music, Inc. (“Old Mills”), the rights to receive payment of a deferred contingent purchase price obligation (the “Contingent Portion”) payable to Old Mills. The obligation to pay the Contingent Portion arose as the result of the sale by Old Mills of its music and lyric copyright catalogue (the “Catalogue”) to a newly formed company pursuant to an asset purchase agreement dated December 5, 1964 (the “Asset Purchase Agreement”). The Contingent Portion amounts are currently payable by EMI Mills Music Inc. (“EMI”), the current owner and administrative entity for the copyrighted materials. Pursuant to the Asset Purchase Agreement, payment of the Contingent Portion to the Trust continues until the end of the year in which the last copyright in the Catalogue expires and cannot be renewed.
	HSBC Bank, USA, N.A. is the Corporate Trustee of the Trust (the “Corporate Trustee”) and Lee Eastman and Michael E. Reiss are the Individual Trustees of the Trust (the “Individual Trustees” and together with the Corporate Trustee, the “Trustees”).
	Proceeds from Contingent Portion Payments
	The Trust receives quarterly payments of the Contingent Portion from EMI and distributes the amounts it receives to the registered owners of Trust Certificates (the “Unit Holders”) representing interests in the Trust (the “Trust Units”), after payment of, or withholdings in connection with, expenses and liabilities of the Trust. The Declaration of Trust provides that these are the Trust’s sole responsibilities and that the Trust is prohibited from engaging in any business activities.
	Payments that EMI makes of the Contingent Portion to the Trust are based on royalty income which the Catalogue generates and EMI collects. The Trust does not own the Catalogue or any copyrights or other intellectual property rights and is not responsible for collecting royalties in connection with the Catalogue. As the current owner and administrator of the Catalogue, EMI is obligated under the Asset Purchase Agreement to use its best efforts to collect all royalties, domestic and foreign, in connection with the Catalogue and to remit a portion of its royalty income to the Trust as its Contingent Portion payment obligation, in accordance with the terms of the Asset Purchase Agreement.
	Cash Distributions to Unit Holders
	The Declaration of Trust provides for the distribution to the Unit Holders of all funds the Trust receives after payment of, or withholdings in connection with, expenses and liabilities of the Trust.
	Contingent Portion Payments
	The Trust distributes the amounts it receives in Contingent Portion payments from EMI to the Unit Holders after payment of, or withholdings in connection with, expenses and liabilities of the Trust. EMI ordinarily distributes payments of the Contingent Portion to the Trust approximately two to three months after a quarter ends. The amount of each payment of the Contingent Portion is based on a formula provided in the Asset Purchase Agreement.

	Prior to the First Quarter of 2010
	Prior to the first quarter of 2010, the Contingent Portion was calculated as an amount ranging from 65% to 75% of gross royalty income from EMI’s exploitation of the Catalogue for each quarterly period, less royalty expenses. In addition, the Contingent Portion was guaranteed to be at least a minimum of $167,500 per quarter (the “Minimum Payment Obligation”).
	Beginning with the First Quarter of 2010
	Beginning with the first quarter of 2010, the Asset Purchase Agreement provides for certain changes with respect to the calculation of the Contingent Portion. Both EMI and the Trust agree that one such change is that the Minimum Payment Obligation is no longer in effect. The Trust is also of the view that the Contingent Portion payable to the Trust changed to a fixed 75% of gross royalty income from EMI’s exploitation of the Catalogue for each quarterly period, less royalty related expenses (the “New Calculation Method”). However, EMI disputes the applicability of the New Calculation Method (the “Calculation Method Dispute”).
	As a result of EMI not applying the New Calculation Method, EMI’s payments of the Contingent Portion for the quarters ended June 30, 2012, September 30, 2012 December 31, 2012, March 31, 2013, June 30, 2013 and September 30, 2013 were deficient, in the Trust’s view, by $77,096, $13,398, $12,763, $12,996, $69,364 and $14,161, respectively. The total amount of the deficiency, in the Trust’s view, is $199,778 (the “2012 and 2013 Underpayments”).
	As of the date hereof, the Trust has not received the 2012 and 2013 Underpayments. The Trust can offer no assurance that it will be able to recover the 2012 and 2013 Underpayments from EMI or that it will resolve the Calculation Method Dispute with EMI with respect to future payments of the Contingent Portion.
	Settlement with EMI as to Certain Matters
	The 2007 Dispute
	In 2007 a dispute arose between EMI and the Trust regarding $259,500 in deductions taken by EMI against its payments to the Trust of the Contingent Portion (the “2007 Dispute”). EMI claimed the deductions were made in connection with certain expenses it incurred in years prior to 2007.
	The Royalty Audit Report Dispute
	In August 2011 the Trust engaged Prager Metis International LLC (formerly Prager & Fenton LLP) (“Prager”), an accounting firm specializing in auditing royalty income, to determine if payments of the Contingent Portion by EMI to the Trust have been properly made in accordance with the Asset Purchase Agreement. Prager delivered its final audit report, which covers the period from January 1, 2000 to June 30, 2011, to the Trust on September 25, 2012. The Prager Report identified multiple underpayments of the Contingent Portion during the period covered by the audit (the “Royalty Audit Report Dispute”).

	Summons with Notice
	In connection with the disputed matters discussed above, the Trust filed a Summons with Notice on October 4, 2013 with the Supreme Court of the State of New York seeking damages of not less than $2,614,948 from EMI for breach of contract, among other claims (the “Summons with Notice”).
	Settlement
	On February 28, 2014, the Trust, EMI and EMI Consortium Music Publishing Inc. agreed to settle (the “Settlement”) all disputed claims (the “Settled Claims”) of the Trust and EMI for all periods of time prior to October 1, 2011 (the “Settlement Period”). Pursuant to the settlement, EMI has paid the Trust an amount of $625,000 in full and final settlement of the Settled Claims and the Trust has voluntarily discontinued the Summons with Notice without prejudice and without cost subject to the terms of the settlement.
	The Settled Claims include all claims during the Settlement Period, including without limitation claims relating to the Calculation Method Dispute, the 2007 Dispute and the Royalty Audit Report Dispute arising during the Settlement Period.
	The Settlement does not cover any claims for any periods of time after the Settlement Period. As such, the Trust and EMI have not agreed to settle any claims relating to the Calculation Method Dispute arising after the Settlement Period and have not agreed on the method for calculating the Contingent Portion under the Asset Purchase Agreement for future quarterly periods. As noted above, as of the date hereof, the Trust has not received the 2012 and 2013 Underpayments.
	Trust Expenses and Unit Holder Distributions
	Expenses
	The Trust has had increased legal and other administrative expenses during 2013, due in part, to negotiations with EMI regarding the Settled Claims and a Unit Holder meeting held on August 29, 2013. As of December 31, 2013 the Trust had $160,192 of unpaid administrative expenses for services rendered to the Trust. As of April 9, 2014, the Trust had received invoices for an aggregate of $42,393 in unpaid administrative expenses for services rendered to the Trust.
	Low Contingent Portion Payments
	During the year ended December 31, 2013, the Trust received a total of $507,830 from EMI in Contingent Portion payments.
	The Contingent Portion payments the Trust received from EMI were low compared to payments the Trust received in prior years. EMI has advised the Trust that expenses were charged during certain of the distribution periods during 2013 in connection with an audit settlement relating to certain Leroy Anderson copyrights that are part of the Catalogue. The Trust can offer no assurance that the amount of future Contingent Portion payments will not continue to decrease due to expenses charged in connection with Copyrighted Songs, the expiration of copyrights as well as other factors.
	2013 Distributions
	During the year ended December 31, 2013, the Trust made cash distributions to Unit Holders in the aggregate amount of $80,240.
	Due to the increased expenses and low Contingent Portion payments during 2013, the Trustees decided to hold in reserve the full amount of the Contingent Portion payments attributable to royalties received from EMI for the first three quarterly periods of 2013 in order to pay administrative Trust expenses for services rendered to the Trust.
	Recent Payments from EMI to the Trust and April 2014 Distribution
	The Trust received from EMI in March 2014: (a) $625,000 in connection with the Settlement and (b) a Contingent Portion payment of $174,532, which is attributable to royalties received by EMI for the fourth quarter of 2013. On April 2, 2014, the Trust made a distribution of $636,276 (or $2.29 per Trust Unit) to the Trust’s Unit Holders of record at the close of business on April 1, 2014. For additional computation details regarding the distribution please refer to the quarterly distribution report, dated April 2, 2014, attached as Exhibit 99.1 to the Current Report on Form 8-K filed by the Trust with the Securities and Exchange Commission on April 4, 2014.

	Accounting Policies
	Payments from EMI to the Trust of the Contingent Portion are typically made in March, June, September and December for the prior calendar quarter. The payments received are accounted for on a cash basis, as are expenses of the Trust. The Declaration of Trust provides for the distribution of all funds received by the Trust to the Unit Holders after expenses are paid.
	The Trust’s financial statements reflect only cash transactions and do not include transactions that would be recorded in financial statements presented on the accrual basis of accounting, as contemplated by generally accepted accounting principles in the United States. The Trust does not prepare a balance sheet or a statement of cash flows.

Federal_Income_Taxes

Federal Income Taxes	12 Months Ended
Federal Income Taxes	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Federal Income Taxes	'
	NOTE 2. FEDERAL INCOME TAXES
	No provision for income taxes has been made since the liability therefore is that of the Unit Holders and not the Trust.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	NOTE 3. RELATED PARTY TRANSACTIONS
	The Trustees are paid in accordance with the Declaration of Trust. The Declaration of Trust provides that each Trustee shall receive annual compensation of $2,500 per year, provided that such aggregate compensation to the Trustees as a group may not exceed 3% of the Contingent Portion amounts received by the Trust in any year. The Declaration of Trust also provides for the reimbursement of expenses reasonably incurred in the performance of a Trustee’s duties to the Trust, including clerical and administrative services. Accordingly, the Trustees are entitled to receive annual compensation and reimbursement for services performed for the Trust, including the Corporate Trustee’s services as the Registrar and Transfer Agent of the certificates representing the Trust Units. The Declaration of Trust also provides that if a Trustee performs unusual or extraordinary services, reasonable compensation for such services shall be paid, subject to the terms and conditions of the Declaration of Trust.
	Pursuant to the Declaration of Trust, disbursements were made as follows to the Corporate Trustee for the two years ended December 31:


	Trustee Fees Paid by the Trust		2013		2012
	Individual Trustee fees (1)		$	0	$	0
	Corporate Trustee fees		$	1,875	$	2,500
	Corporate Trustee Transfer agent Registrar fees		$	11,250	$	15,000

	Totals		$	13,215	$	17,500


	-1	The Individual Trustees were elected on August 29, 2013. While no payments were made to the Individual Trustees during the 2013 calendar year, the Individual Trustees have invoiced the Trust for 2013 compensation and expenses in the aggregate amount of $3,243, which amount has not yet been paid by the Trust as of March 31, 2014.
	See Part I, Item 2, “Properties” for further information about the administrative office for the Trust, which is provided by the Corporate Trustee.

The_Copyright_Catalogue_and_Ot

The Copyright Catalogue and Other Matters	12 Months Ended
The Copyright Catalogue and Other Matters	Dec. 31, 2013
Text Block [Abstract]	'
The Copyright Catalogue and Other Matters	'
	NOTE 4. THE COPYRIGHT CATALOGUE AND OTHER MATTERS
	The Catalogue is estimated to be composed of over 25,000 music titles, of which approximately 1,600 produced royalty income in recent years. The Trust derives its receipts from EMI principally from copyrights established prior to 1964 in the Unites States. The receipts fluctuate based on consumer interest in the nostalgia appeal of older songs and the overall popularity of the songs contained in the Catalogue. The Catalogue also generates royalty income in Canada and other foreign countries in which copyright is claimed.
	A number of factors create uncertainties with respect to the Catalogue’s ability to continue to generate royalty income on a continuing, long-term basis. These factors include: (i) the effect that foreign and domestic copyright laws and any changes therein have or will have on renewal rights (e.g., vesting of renewal term rights), (ii) the length of the term of copyright protection under foreign and domestic copyright laws, (iii) reversionary rights that may effect whether EMI is able to retain its rights to the Copyrighted Songs during certain renewal terms (e.g., statutory termination of transfers or “copyright recapture”), and (iv) ongoing disputes between EMI and the Trust regarding the payment and calculation of the Contingent Portion.
	The Trust does not own the Catalogue or any copyrights or other intellectual property rights and is not responsible for collecting royalties in connection with the Catalogue. As the current owner and administrator of the Catalogue, EMI is obligated under the Asset Purchase Agreement to use its best efforts to collect all royalties, domestic and foreign, in connection with the Catalogue and to remit a portion of its royalty income to the Trust as its Contingent Portion payment obligation in accordance with the terms of the Asset Purchase Agreement.
	The Trust’s income is dependent, in part, on EMI’s ability to maintain its rights in the Copyrighted Songs through copyright protection. As the copyrights for the Copyrighted Songs expire, less royalty income will be generated and the size of each payment of the Contingent Portion will be reduced accordingly.
	Based on the 2013 Listing, the Top 50 Songs obtained copyright registration under the United States Copyright Act of 1909 (the “1909 Act”) between 1922 and 1962. For copyrighted works subject to the 1909 Act, copyright law generally provides for a possible 95 years of copyright protection, subject to certain factors, including the initial registration date of each copyright and compliance with certain statutory provisions including notice and renewal. The Copyright expiration dates for the Top 50 Songs range between 1997 and 2057, as set forth in the 2013 Listing.
	The Copyrighted Songs are subject to statutory rights of termination of transfers, which may impact whether EMI is able to retain its ownership of the Copyrighted Songs during their term of copyright protection. For copyrights governed by the 1909 Act, this termination right vests at the end of two different renewal terms, which vary for each Copyrighted Song.
	As the owner of the Catalogue, EMI (and not the Trust) is responsible for administrating the Catalogue and seeking renewals of the Copyrighted Songs. The Asset Purchase Agreement provides that EMI is obligated to use its best efforts to secure renewals.

Accounting_Policies_and_Genera1

Accounting Policies and General Information (Policies)	12 Months Ended
Accounting Policies and General Information (Policies)	Dec. 31, 2013
Accounting Policies [Abstract]	'
Organization and Background	'
	Organization and Background
	Mills Music Trust (the “Trust”) was created by a Declaration of Trust dated December 3, 1964 (the “Declaration of Trust”), for the purpose of acquiring from Mills Music, Inc. (“Old Mills”), the rights to receive payment of a deferred contingent purchase price obligation (the “Contingent Portion”) payable to Old Mills. The obligation to pay the Contingent Portion arose as the result of the sale by Old Mills of its music and lyric copyright catalogue (the “Catalogue”) to a newly formed company pursuant to an asset purchase agreement dated December 5, 1964 (the “Asset Purchase Agreement”). The Contingent Portion amounts are currently payable by EMI Mills Music Inc. (“EMI”), the current owner and administrative entity for the copyrighted materials. Pursuant to the Asset Purchase Agreement, payment of the Contingent Portion to the Trust continues until the end of the year in which the last copyright in the Catalogue expires and cannot be renewed.
	HSBC Bank, USA, N.A. is the Corporate Trustee of the Trust (the “Corporate Trustee”) and Lee Eastman and Michael E. Reiss are the Individual Trustees of the Trust (the “Individual Trustees” and together with the Corporate Trustee, the “Trustees”).
Proceeds from Contingent Portion Payments	'
	Proceeds from Contingent Portion Payments
	The Trust receives quarterly payments of the Contingent Portion from EMI and distributes the amounts it receives to the registered owners of Trust Certificates (the “Unit Holders”) representing interests in the Trust (the “Trust Units”), after payment of, or withholdings in connection with, expenses and liabilities of the Trust. The Declaration of Trust provides that these are the Trust’s sole responsibilities and that the Trust is prohibited from engaging in any business activities.
	Payments that EMI makes of the Contingent Portion to the Trust are based on royalty income which the Catalogue generates and EMI collects. The Trust does not own the Catalogue or any copyrights or other intellectual property rights and is not responsible for collecting royalties in connection with the Catalogue. As the current owner and administrator of the Catalogue, EMI is obligated under the Asset Purchase Agreement to use its best efforts to collect all royalties, domestic and foreign, in connection with the Catalogue and to remit a portion of its royalty income to the Trust as its Contingent Portion payment obligation, in accordance with the terms of the Asset Purchase Agreement.
Cash Distributions to Unit Holders	'
	Cash Distributions to Unit Holders
	The Declaration of Trust provides for the distribution to the Unit Holders of all funds the Trust receives after payment of, or withholdings in connection with, expenses and liabilities of the Trust.
Contingent Portion Payments	'
	Contingent Portion Payments
	The Trust distributes the amounts it receives in Contingent Portion payments from EMI to the Unit Holders after payment of, or withholdings in connection with, expenses and liabilities of the Trust. EMI ordinarily distributes payments of the Contingent Portion to the Trust approximately two to three months after a quarter ends. The amount of each payment of the Contingent Portion is based on a formula provided in the Asset Purchase Agreement.

	Prior to the First Quarter of 2010
	Prior to the first quarter of 2010, the Contingent Portion was calculated as an amount ranging from 65% to 75% of gross royalty income from EMI’s exploitation of the Catalogue for each quarterly period, less royalty expenses. In addition, the Contingent Portion was guaranteed to be at least a minimum of $167,500 per quarter (the “Minimum Payment Obligation”).
	Beginning with the First Quarter of 2010
	Beginning with the first quarter of 2010, the Asset Purchase Agreement provides for certain changes with respect to the calculation of the Contingent Portion. Both EMI and the Trust agree that one such change is that the Minimum Payment Obligation is no longer in effect. The Trust is also of the view that the Contingent Portion payable to the Trust changed to a fixed 75% of gross royalty income from EMI’s exploitation of the Catalogue for each quarterly period, less royalty related expenses (the “New Calculation Method”). However, EMI disputes the applicability of the New Calculation Method (the “Calculation Method Dispute”).
	As a result of EMI not applying the New Calculation Method, EMI’s payments of the Contingent Portion for the quarters ended June 30, 2012, September 30, 2012 December 31, 2012, March 31, 2013, June 30, 2013 and September 30, 2013 were deficient, in the Trust’s view, by $77,096, $13,398, $12,763, $12,996, $69,364 and $14,161, respectively. The total amount of the deficiency, in the Trust’s view, is $199,778 (the “2012 and 2013 Underpayments”).
	As of the date hereof, the Trust has not received the 2012 and 2013 Underpayments. The Trust can offer no assurance that it will be able to recover the 2012 and 2013 Underpayments from EMI or that it will resolve the Calculation Method Dispute with EMI with respect to future payments of the Contingent Portion.
Settlement with EMI as to Certain Matters	'

	Settlement with EMI as to Certain Matters

	The 2007 Dispute

	In 2007 a dispute arose between EMI and the Trust regarding $259,500 in deductions taken by EMI against its payments to the Trust of the Contingent Portion (the “2007 Dispute”). EMI claimed the deductions were made in connection with certain expenses it incurred in years prior to 2007.

	The Royalty Audit Report Dispute

	In August 2011 the Trust engaged Prager Metis International LLC (formerly Prager & Fenton LLP) (“Prager”), an accounting firm specializing in auditing royalty income, to determine if payments of the Contingent Portion by EMI to the Trust have been properly made in accordance with the Asset Purchase Agreement. Prager delivered its final audit report, which covers the period from January 1, 2000 to June 30, 2011, to the Trust on September 25, 2012. The Prager Report identified multiple underpayments of the Contingent Portion during the period covered by the audit (the “Royalty Audit Report Dispute”).



	Summons with Notice

	In connection with the disputed matters discussed above, the Trust filed a Summons with Notice on October 4, 2013 with the Supreme Court of the State of New York seeking damages of not less than $2,614,948 from EMI for breach of contract, among other claims (the “Summons with Notice”).

	Settlement

	On February 28, 2014, the Trust, EMI and EMI Consortium Music Publishing Inc. agreed to settle (the “Settlement”) all disputed claims (the “Settled Claims”) of the Trust and EMI for all periods of time prior to October 1, 2011 (the “Settlement Period”). Pursuant to the settlement, EMI has paid the Trust an amount of $625,000 in full and final settlement of the Settled Claims and the Trust has voluntarily discontinued the Summons with Notice without prejudice and without cost subject to the terms of the settlement.

	The Settled Claims include all claims during the Settlement Period, including without limitation claims relating to the Calculation Method Dispute, the 2007 Dispute and the Royalty Audit Report Dispute arising during the Settlement Period.

	The Settlement does not cover any claims for any periods of time after the Settlement Period. As such, the Trust and EMI have not agreed to settle any claims relating to the Calculation Method Dispute arising after the Settlement Period and have not agreed on the method for calculating the Contingent Portion under the Asset Purchase Agreement for future quarterly periods. As noted above, as of the date hereof, the Trust has not received the 2012 and 2013 Underpayments.
Trust Expenses and Unit Holder Distributions	'

	Trust Expenses and Unit Holder Distributions

	Expenses

	The Trust has had increased legal and other administrative expenses during 2013, due in part, to negotiations with EMI regarding the Settled Claims and a Unit Holder meeting held on August 29, 2013. As of December 31, 2013 the Trust had $160,192 of unpaid administrative expenses for services rendered to the Trust. As of April 9, 2014, the Trust had received invoices for an aggregate of $42,393 in unpaid administrative expenses for services rendered to the Trust.

	Low Contingent Portion Payments

	During the year ended December 31, 2013, the Trust received a total of $507,830 from EMI in Contingent Portion payments.

	The Contingent Portion payments the Trust received from EMI were low compared to payments the Trust received in prior years. EMI has advised the Trust that expenses were charged during certain of the distribution periods during 2013 in connection with an audit settlement relating to certain Leroy Anderson copyrights that are part of the Catalogue. The Trust can offer no assurance that the amount of future Contingent Portion payments will not continue to decrease due to expenses charged in connection with Copyrighted Songs, the expiration of copyrights as well as other factors.

	2013 Distributions

	During the year ended December 31, 2013, the Trust made cash distributions to Unit Holders in the aggregate amount of $80,240.

	Due to the increased expenses and low Contingent Portion payments during 2013, the Trustees decided to hold in reserve the full amount of the Contingent Portion payments attributable to royalties received from EMI for the first three quarterly periods of 2013 in order to pay administrative Trust expenses for services rendered to the Trust.

	Recent Payments from EMI to the Trust and April 2014 Distribution

	The Trust received from EMI in March 2014: (a) $625,000 in connection with the Settlement and (b) a Contingent Portion payment of $174,532, which is attributable to royalties received by EMI for the fourth quarter of 2013. On April 2, 2014, the Trust made a distribution of $636,276 (or $2.29 per Trust Unit) to the Trust’s Unit Holders of record at the close of business on April 1, 2014. For additional computation details regarding the distribution please refer to the quarterly distribution report, dated April 2, 2014, attached as Exhibit 99.1 to the Current Report on Form 8-K filed by the Trust with the Securities and Exchange Commission on April 4, 2014.
Accounting Policies	'
	Accounting Policies
	Payments from EMI to the Trust of the Contingent Portion are typically made in March, June, September and December for the prior calendar quarter. The payments received are accounted for on a cash basis, as are expenses of the Trust. The Declaration of Trust provides for the distribution of all funds received by the Trust to the Unit Holders after expenses are paid.
	The Trust’s financial statements reflect only cash transactions and do not include transactions that would be recorded in financial statements presented on the accrual basis of accounting, as contemplated by generally accepted accounting principles in the United States. The Trust does not prepare a balance sheet or a statement of cash flows.

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Disbursements to Corporate Trustee	'
	Pursuant to the Declaration of Trust, disbursements were made as follows to the Corporate Trustee for the two years ended December 31:


	Trustee Fees Paid by the Trust	2013		2012
	Individual Trustee fees (1)	$	0	$	0
	Corporate Trustee fees	$	1,875	$	2,500
	Corporate Trustee Transfer agent Registrar fees	$	11,250	$	15,000

	Totals	$	13,215	$	17,500

Accounting_Policies_and_Genera2

Accounting Policies and General Information - Additional Information (Detail) (USD $)

3 Months Ended

12 Months Ended

18 Months Ended

0 Months Ended

3 Months Ended

0 Months Ended

3 Months Ended

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 31, 2010

Apr. 02, 2014

Feb. 28, 2014

Mar. 31, 2014

Apr. 09, 2014

Oct. 04, 2013

Mar. 31, 2010

Subsequent Event [Member]

Minimum [Member]

Maximum [Member]

Organization And Summary Of Significant Accounting Policies [Line Items]

Date of formation of Mills Music Trust

3-Dec-64

Percentage of Contingent Portion of gross royalty income

65.00%

75.00%

Minimum payment of quarterly Contingent Portion

$167,500

Deficiency in payments of Contingent consideration

14,161

69,364

12,996

12,763

13,398

77,096

199,778

Deductions amount in dispute taken by EMI

259,500

Amount of damages in connection with disputes

2,614,948

Amount of final settlement of the Settled Claims paid by EMI

625,000

Unpaid administrative expenses for services

160,192

42,393

Contingent Portion payment received

507,830

846,809

174,532

Cash Distributions to Unit Holders

$80,240

$555,556

$636,276

Distributions Per Unit

$0.29

$2.29

Federal_Income_Taxes_Additiona

Federal Income Taxes - Additional Information (Detail) (USD $)	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Provision for income taxes	$0

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'
Trustee annual compensation	$2,500	$2,500
Aggregate compensation percentage to Trustee	3.00%	'

Related_Party_Transactions_Dis

Related Party Transactions - Disbursements to Corporate Trustee (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Trustee fees	$2,500	$2,500
Corporate Trustee Transfer agent Registrar fees	11,250	15,000
Totals	13,215	17,500
Individual [Member]	'	'
Related Party Transaction [Line Items]	'	'
Trustee fees	0	0
Corporate [Member]	'	'
Related Party Transaction [Line Items]	'	'
Trustee fees	$1,875	$2,500

Related_Party_Transactions_Dis1

Related Party Transactions - Disbursements to Corporate Trustee (Parenthetical) (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Date on which Individual Trustees elected	29-Aug-13
Amount invoiced for compensation and expense by Trustees not yet paid	$3,243

The_Copyright_Catalogue_and_Ot1

The Copyright Catalogue and Other Matters - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013
	Songs
Goodwill And Intangible Assets Disclosure [Abstract]	'
Estimated number of songs in Copyright Catalogue	25,000
Number of songs producing royalty income	1,600
Number of Copyrighted Songs in the Top 50 List	50
Period of copyright protection	'95 years
Copyright protection expiration period, Minimum	'1997
Copyright protection expiration period, Maximum	'2057