om Fa counsel is informed the Bureau has approved of the basis thus determined. Exhibits "A" and Jobbing price of Savage and overunder shotguns. "B" set forth the excise tax basis or and Remington standard grade automatic They also reflect a tax base or jobbing price for J. M. and &. 8. Browning Company shotguns of the aforesaid types arrived at by reducing the Browning Arms listed wholeSale price by the average percentage that the Savage and Remington Jobbing prices are less than their respective wholesale prices. In saies its basis of Exhibite "D" and "F*" attached during the suit and post suit the taxpayer summarizes periods reduced to the Savage-Remington by applying jobbing prices the percentage reductions reflected in Uxhibits "A" and “BB”. The tax basis thus computed should be applied to any sales finally determined to be taxable during any of the years in question. . in response to your request at counsel has prepared and has attached our recent conference, hereto as Exhibits “C* and the “E" summaries periods, the actual dealers, chandise the invoices sales made with of during excise Browning tax Arms suit the $2,543.09, and liability Company eliminating transportation charges to vendees and after adjustment of aforesaid during of respectively, on sales price. There has period (Exhibit "¢") an unlocated representing the amount of suit upon to retail on delivery of mersales at retail to wholesale suit post computed been sales included in sales difference determined by of the Collector which is in excess of that reflected on the Company's books and records. Taxable sales should in any event be reduced by this amount but in order to facilitate the present inquiry as to tax basis, sales have been computed on the Bureau basis. We have no doubt, however, that a detailed examination of taxpayer's available records will reveal that the Collector's figures are excessive by the amount While the indicated taxpayer has not above. previously taken objection to the inclusion in the gross taxable sales of an amount represent-~ ing the sales prices of spare barrels and accessories, shipped with the shotguns in question, it contends that the Revenue Act of 1932 does not contemplate that these sales it is requested that in a final settlement of taxable sales be reduced accordingly. At the amount with to of the that amount the sales guns has involved of not in said been the was $23,819.07, spare suit. and parts ascertained For the presumably be taxed. Therefore, this case the gross present time the and accessories for the suit period period, the amount of shipped subsequent however, the such sales during the post suit period will be considerably more as the sales for the later period totalled 92,599,932.02, as compared with $958,740.93 for the suit period. In this connection taxpayer points out that, while Congress might have taxed the sales of these parts