Ogden, July MEMORANDUM price 1932 to MR. (1) SAVAGE-REMINGTON-BROWNING PRICE COMPARISON ON STANDARD GRADE AUTOMATIC SHOTGUNS 1938 G. MOYLE: statement reflecting the Savage-Remington-Browning on Standard Grade Automatic Shotguns for the years inclusive was prepared Manager of the Browning Arms for the Savage and Remington companies, which were handed Tax 1940. FOR This comparison WALTER Utah 12, Division, Bureau of by Mr. J. EB. Russell, General Company. Mr. Russell used as a basis prices the printed catalogs of those to Mr. M. E. Hoyt of the Miscellaneous Internal Revenue, Washington, D. ©. We are contending that under Section 619 we should be allowed the average Savage-Remington tax base on the theory that all three firearms are At the time Mr. Hoyt was furnished with this information, comparable. December of 1938, he advised that it was exactly what he needed. He has the Remington and Savage catalogs in his possession, unless possi~ bly he has returned them to Mr. Russell at St. Louis. The Government have contended that the Browning Arms Company wholesale selling price should be used as a basis for assessing the tax and in all of their reports that figure has been used. (2) STATEMENT SHOWING BASIS OF OFFER IN COMPROMISE SUBMITTED TO THE ATTORNEY GENERAL OF THE UNITED STATES ON OCTOBER 4, 19539 We believe that this statement will be readily understood, however, if there are any questions at all regarding it, we shall be glad to furnish additional information. (3) STATEMENT SHOWING AMOUNT RECEIVED FROM SALES OF GRADES 1 AND 2 AUTOMATIC SHOTGUNS DUB TO PRICE INCREASES AND DECREASES, BY PERIODS, JUNE 18, 1932 TO OCTOBER 1, 1935, INCLUSIVE paid upon We guns also sold believe that our upon consignment June 18, 1932 will be readily of February 8, (4) 1940 to the statement showing excise taxes and imported subsequently to understood. Attorney General See Mr. Thatcher's of the United letter States. MBMORANDUM RESPECTING SALES, TAXES, AND INTEREST, JUNE 21, 1932 TO SEPTEMBER 30TH, 1935, BOTH INCLUSIVE The Browning Arms Company at detailed report from duplicate copies of pany's offices at St. Louis covering all St. Louis have prepared a invoices on file in the comsales from June 21, 193e to