a & MOYLE WALTER G. MOYLE ERNEST L. WILKINSON Attornens RALPH P. WANLASS CLINTON D. VERNON JOHN EDWIN W. ®& WILKINSON & Comrsellors at fam de CABLE ADDRESS Ss - MOWILK LK BUILDING EARLE CRAGUN C. BLANCHARD Mr. Gordon M, August 30, 1941. Re: Browning WASHINGTON. D. C. Baxter, éfo Scholefield, Wells & First Security Building, Ogden, Utah. Dear Gordon: immediately upon receipt I made a careful study ae its putations attached. then iting conferred with Arms Nn? (Go. of your letter of contents and also AUgUSt of the Eekstrand, incidentally, Mr. to day call 1 urity Board. He seemed quite willing to agree who, 25th com- tra asferred into the mo: elaxed than usual to your figures, although his computations showed taxable sales of appr ximately p2,000 in excess of yours. He admitted, however, that his computations were caciatage not as accurate as yours, so we my no reached an agreement on the tax base. At least that was understanding, for Mr. Eckstrand indicated he would raise objections to a settlement on that basis. He computed the tax os sales from inventory as $8 p4btel?, which is S175 50.1 less than your figure. He computed the tax on the sales from importations, however, without eliminating gun barrels and so had arrived at a figure which was not conparable. He readily agreed to eliminate gun barrel sales, but I am sorry to say computed the tax on the basis of 1/10th, tax rather, base, Assuming Te Wee than his computation of 516,528.06 46. He contended that lishes the market value of the that so the tax be determined. computed He on basis that of this .our use will exceeded where the firearms, the admitted he that liability ours by Commissioner the statute e 1/10th would of leave the ¢ a value Browning Arms Company in an unfavorable position as compared with conmpetitors, but said his hands were tied. He finally indicated he would ‘raise no objection to conceding the amount in dispute on a final settlement of the case, but it was apparent that he would not take the initiative in making such In other words, he said he would have no tion. a recommendaobjection to making if the as a case, a concession the amount in suit period, were same time he the only one insisted he could that make including the of the dispute entire settlement handled his computation of liaon our own figures.