and attachments, a proper construction of the statute demonstrates that Congress did not contemplate such a Sections 607 and 608, of the Act, the tax was definitely tax. In expressly extended to cover “parts or accessories therefor sold on or in connection therewith or with the sale thereof". No such similar language appears in Section 610, or the Regulations promulgated thereunder’. it, therefore, appears that the sales price of these parts and attachments hes been erroneously included in the tax base. The Bureau whether the sales will be able to determine from its own prices and methods of Savage-Kemington records and inchester are fairly representative of the industry, i.e., the manufacture and distribution of automatic and overunder shotguns in the United States. Counsel is advised that practically ali of the automatic and overunder shotguns sold in the United States are manufactured and distributed by the J. M. and 4. 8. Browning Company, In Savage fact these Arms Corporation companies, Company, represent industry in the and together approximately United States. sporting be that industry to no practically Repeating ing arms, jobbers. of their all or overunder shotgun firearms, including for the or at sales the the The other to period jobbing Winchester during Browning companies jobbers. the years shotguns of January 1, 1932 to prices. See affidavit Repeating Arms said Arms date, While types, J. mike Winchester manufacturers of sportor competitive automatic have of Company, Company mentioned in question, other their industry. The Browning established practice of Arms Company, one of the largest did not manufacture a comparable of of of to jobbers. The arms entire it may the selling Inc. Arms of the makes to Company, Repeating 80% are those exception of Arms Winchester Thus prices and sales methods Arms Company is the only sales Remington with been M. attached 98% of its sales the United States mde to in Olin, jobbers Vice-President hereto as Exhibit "a". Remington Arms Company, Inc. made approximately 97% of its sales of automatic and overunder shotgune during the period between January 1, 1934 and June 350, 1940 at jobbers cost prices, the same being the price used by such company in computing its excise tax liability, with adjustments provided under Section 3ual I.R.G. See affidavit of R. D. Jack, Assistant Treasurer, Remington Arme Company, Inc. attached hereto as Exhibit "H". The figures prior to January 1, the period when the present informed, however, that the covering the balance of the The and, See in Savage fact, affidavit Donald, Arms Vice-President are Corporation practically attached, 1934 ail Marked and not available as that was management assumed control. We were same practices obtained prior thereto period involved herein. of likewise sold its sporting Exhibit "I", Treasurer of its arms of Savage shotguns to Hugene Arms jobbers. A. Mac- Corporation,