Beatrice B. Michigan Avenue Lake City, Utah Dear Stockholder? Claim are For 25, 1948 Government Form 843 Rice 1779 Salt We May attaching Refund of hereto Ineome The information shown the overpayment of explanatory; to recompute on in Taxes this it will however, your 1947 income $1118.10 form duplieate. is self- be necessary for you tax giving effect to which represented Complete the balance of the ineome. non<taxable form showing the 1947 tax as paid and the correct It will tax as arrivedat by your recomputation, notary a then be necessary for you to sign before and forward this claim to the collector public in the district where you filed your income tax return. Yours JM. & very truly, M.S. BROWNING COMPANY Form 843 TREASURY DEPARTMENT INTERNAL REVENUE SERVICE (Revised July 1947) TO BE FILED WITH THE COLLECTOR WHERE ASSESSMENT WAS MADE OR TAX PAID The Collector will indicate in the block below the kind of claim filed, and fill in the certificate on the reverse. COLLECTOR’S Date received [___] Rerunp or TaxEs ILLEGALLY, ERRONEOUSLY, OR EXCESSIVELY COLLECTED. [___] STAMP ee Rerunp or AMount Paw For Stamps UNUSED, OR USED IN ERROR OR EXCESS, |__|] ABATEMENT or Tax ASSESSED (not applicable to estate, gift, or income taxes). STATE OF COUNTY OF Name of taxpayer or purchaser of stamps TYPE OR Business address PRINT (City or town, postal zone number) (Street) Residence The deponent, being duly sworn according to law, deposes and says that this statement is made on behalf of the taxpayer named, and that the facts given below are true and complete: 1. District in which return (if any) was filed De Period (if for tax reported on annual basis, prepare separate form for each taxable year) from 3 . Character of assessment or tax 4, Amount of assessment, $ ; dates of payment Date stamps were purchased from the Government Amount to be refunded 6. Amount to be abated (not applicable to income, gift, or estate taxes) a . $ PCE. 8. The time within which this claim may be legally filed expires, under section on Mar ch + 5 19 Jee of 5] aROET EAS So agar ies ge Reverie en Cod (Revenue Act or Internal Revenue © a Code) The deponent verily believes that this claim should be allowed for the following reasons: ~~ which To exclude were paid out received income dividends from taxable of capital. dividend total Of the during paid the year 1947 by the J.M. & M, S, Browning Company, according to audited figures, 81.365% was paid from garnings and profits and 18.635% represents a return of capital. The texpeyer reported $ Browning Company of which $__. taxable, which the tax as dividends from are taxable and $ results A recomputation of Total tax paid on 1947 return refund is claimed; in the for which refund difference, for $ Correct tax after recomputation, eliminating dividends paid out of capital Difference following the J, M. & M. S, nonc is claimed $ $ ERO ETRE IE TEI RAT RT AEE REERAOIO (Attach letter-size sheets if space is not sufficient) Subscribed and sworn to before me this : Signed day of (Signature of officer administering oath) : (Title) (SEE INSTRUCTIONS ON REVERSE) 16—15504-3 CERTIFICATE I certify that an examination of the records of this office shows the following facts as to the assessment and payment of the tax: (Show, in the ninth column, by symbols “Pd.,” “Ab.,” or “Cr.,” the nature of each entry in the eighth column.) Class of tax and ASSESSMENT List Month LIST Account No. OR Year Page | Amount Line assessed Pap, ABATED, OR CREDITED Date Pd: Ab. Amount Claim No. --- taxable year or period Total, 5 Total, $ I certify that the records of this office show the following facts as to the purchase of stamps: If special tax stamp, state: To WxHom SOLD OR ISSUED . : Number’ Kind : : Date of sale or issue | Denomination ; Amount Collector of Internal Revenue. Serial number Amount claimed_.. $ Amount allowed... $ Amount rejected_._ $ (District) : COMMITTEE Claim examined by— Period commencing ON CLAIMS Claim approved by— Chief of Division. INSTRUCTIONS 1. The claim must set forth in detail and under oath each ground upon which it is made, and facts sufficient to apprise the Com- missioner of the exact basis thereof. Whenever it is necessary to have the claim executed 2. The claim must be sworn to by the taxpayer or his duly authorized agent. by an agent on behalf of the taxpayer, an authenticated copy of the document specifically authorizing such agent to sign the claim on behalf The oath will be administered without charge by any collector, deputy collector, or internal of the taxpayer shall accompany the claim. revenue agent. 3. If a return is filed by an individual and a refund claim is thereafter filed by a legal representative of the deceased, certified copies of the letters testamentary, letters of administration, or other similar evidence must be annexed to the claim, to show the authority of If an executor, administrator, guardian, trustee, receiver, or the executor, administrator, or other fiduciary by whom the claim is filed. other fiduciary files a return and thereafter refund claim is filed by the same fiduciary, documentary evidence to establish the legal authority of the fiduciary need not accompany the claim, provided a statement is made on the claim showing that the return was filed by the fiduciary and that the latter is still acting. 4. Where the taxpayer is a corporation, the claim will be signed with the corporate name, followed by the signature and title of the officer having authority to sign for the co tion. as U. S. GOVERNMENT PRINTING OFFICE 16—15504-3 MEMORANDUM JOHN Meeting were of sent D. August RICE On July 17th, 1945, notices the Lion Coal Corporation, out to of to On August were present the company. all stockholders. 6th, the following 17, 1945. a Special Stockholders! be held Ausust 6th, 1945, at the meet- W.J. Smeding Val A. Browning Matt S. Browning M.A. Browning Geoe S. ttecles Let. Dee Jef. W.H. Scoweroft Harris W.d. John Smeding D. Rice A.Be-Foulger The was His first sales wife, eight named manager. Beatrice outstanding. were directors of John D. Rice represented his wife, by proxy. B. Rice held five shares of stock out of 6,972 Mr. Riee incidentally mentioned that he had come up, primarily on "Salt Lake Warehouse business". During the course of the meeting, I addressed Jack several times, in a friendly manner, in an attempt to show deference to him, and to make him feel welcome. From his abrupt replies, it was quite apparent to me, as well as to others present, that he was not feeling good about something or somebody. Afterwards, he, Val, Matt and I went out to lunch, where our impressions were still further confirmed. After lunch, we returned to our respective offices. Later and found a discussion taking place, I stepped into Val's office, The substance of the concerning the Salt Lake Warehouse property. discussion was a report by Jack, that L.O. Taft was giving trouble and over a right-of-way which he claimed to have over our property, that a suit might result. Jack said that he would like to look over certain agreements between the Browning Company and the Railroad, a: ECL Wasp iS MORANDUM SOHN D. RICE August 17,° 1945. concerning this particular part of our property. I had Steck in the file, and the following memorandum was disclosed: ecelpt Received from Salt Lake One contract and City Oregon from Mr. John D. April Block 61, 26, No. 8834 between Browning Company 15, 1939 J.M. Line Dated April Railroad Plat 1939 Plat Short of given Steckel Survey. L.D. Rice, bring "A" Company dated to & M.S. Browning between J.M. & M.S. January 5, 19O3L6 One letter Company Company. to the attention of One easement dated August One agreement with notation Browning Company and Oregon Mr. 8, Steckel 1921, Short at by Line top L.D. Taft Railroad "chief & Company. engineer'® contract No. 1602" dated the 15th day of December, O1e between Oregon Short Line Railroad Company and M.S. Browning. One map with the center thereof. words "Eccles Avenue" appearing near the somewhat taken aback at this disclosure, up on his return to Salt Lake. and 4/26/39 JOHN D. RICE. he would Jack was look them said The next morning, he telephoned Val that the documents were in his file. He also stated that there was a letter in hig file, from L.O. Taft, in which Taft had agreed to make no claims for the right-of-way, some years past. He mentioned further, that he would he bring considered the it letter too up to valuable Ogden to the trust next in time the he mails. came, because SUBJECT JACK RICE CONVERSATIONS al SSS H. PIER TO ; A CRI TOI Rare, ag STECKEL REFERENCE At ers the of the U.I.C. time the offer to sell was made to the various 50% of their holdings bond at 5¢ on the and he hold- dollar, we maintained a tickler on the bonds surrendered. All stockholders who owned U.I.C. bonds responded, with the exception of Beatrice Rice. We checked the matter with to call Jack Rice on the that had been sent out. phone, to Mr. Rice, cussed the with Revenue During the month Bureau, brought to Val Browning permitted us remind him of at that time, the circular letter stated that he - Val We wished to cooperate with the boys on not intend to surrender these bonds, all matters, but that he did at least until after he had dis- that bonds he matter ever further contacted Val, and Mr. the Browning. have not of June, Mr. Williams, the office waivers for do not been believe surrendered. of the Internal the various U.I.C. stockholders to sign, thereby granting an additional year to determine the outcome of the tax suit that was pending. We likewise maintained a tickler on these waivers and all of them were received in due As Mr. time, with the exception Williams was pressing us of the one from for these to be as much as again, he knew Beatrice B. surrendered Rice. in a group, and in view of the fact that the time was getting short, we called Jack Rice on the phone. He stated that he would get Beatrice to sign it, and return it to us that particular day. The following morning, it was not in the mail, but we waited another day, but in Mr. Williams inquired about. We we got him that this trying to support Mr. Rice on the phone merely a and he stated that Beatrice was down town, and would no doubt mail it that day. It still was not forthcoming, so we again called Jack Rice, but this time, he became very angry and profane, and wanted to know why it was, that we were in such a sweat about getting this Signed, stating, first of all, they were asked to sell their bonds at 5¢ on the dollar, and then to sign a waiver for something that waiver the that nothing of benefit was time, of taken and their on that the explained the officers stockholders, reorganization in to of of this the company U.1I.C. in was were the the acting loss year for 1939. SUBJECT JACK ee RICE a CONVERSATIONS REFERENCE AUGUST 8, 1945. He stated that he knew nothing whether the Revenue Department We reminded him that he had of this loss, and didn't give a damn or note made a jeopardy assessment, been advised, by me personally, the loss He then cooled off, and remembered that he was entitled to take. he We assumed that with this explanation, that we had advised him. Mr. advised We d. receive would send the waiver, but same was not Williams that we had done all in our power to obtain this waiver He and that it was up to him to work this out, as best he could. contacted his headouarters in Salt lake, and Mr. Williams later advised me that the agent in charge there, obtained the waiver from Jack Rice. December > ye a st be te. 5 2 ry ors LEE ig @ PTPTIO 1 $*£ eV Py . BES 20,1939, fad VF 5 ay &, sf hd Hos sxtlud t74 nh S| SA Ce do adie -~Fans te foul (, tee “a : nett — oy s eTeye YLT BE . A a en - eet44 foo * hae mS D sthes therefore Mi ees ‘ ms fifephe .. : eS the ee ie “hon pin abi | 6G, : 4 # * a Me ae big $ I id ane Ym ge Poe oth ens Fie hes transferred. OLLG ihe Sin | CB} Tat fe f ptene ee det Ay VOU +7 7 ls whe Te, 3 cu is Seu sde midee hor ahs 58 ae oy oes Raval $ dr 23 Sal? he aed “3 ode in B whew a whe a ve Rig Sue do. Se ee “St . ety bad we tee het ae wey ay bol" i CALE. = J. M. & M. S. BROWNING CO. OGDEN, UTAH November TO 1958 STOCKHOLDERS: Hereto attached stock of declared from this is mentioned unusual would times, to for a as the the shown by the books on dividend This be the you November 18, 1958. per share extra. at surplus to shares before, ordinarily check the Company earnings Due a earned close of business amounts to $20.00 As 18, Company present earried vressure to of is time, having Reserve tax part laws, for it of at capital the dividend some very of which depressed is the present policy of the Company to pay out all earnings. It is therefore the responsibility of each Stockholder to conserve the part of his dividend that otherwise might have been reserved by the Company. This dividend is paid from earnings and is therefore taxable, You should make the necessary reserve for income tax which will be due next year on your 1938 income, - Most (s) fire Depar t uty itt OFFICIAL BUSINESS : ™ _ y | 3 = > PENALTY FOR PRIVATE USE TU/AVOID PAYMENT OF POSTAGE Sx a,is POSTMARK OF DELIVERING ¥ ; OFFICE 3 : REGISTERED, ARTICLE. - wy a, bh / ‘ — owe GR BN ow We CR 2 PS a ae ee ee INSURED PARCEL - — 7 ee wNOG oe Return AES yb Street and Number, Bate (Ss (NAME OF SENDER) iy or Post Office Rox, Ba P ost Office i ee ieee Ser es, ees ea wf Gs eS SD ee bs ene soeen ae aba ae O Pee ap an axe Go Gee GS GO Gh OS aS oe OT a ee oP Se ee : EE Oe tat eer are a eceived from the Postmasterthe Registered or Insured Article, the original umber of which appears on the face of this Card. y - “ —— OT hae ae Or OP EP EP 6S Or Ee Ee Eee Gm oo me En ee ee ee ee -— = an ee ee ) ee eee se ee se | - (Signature or name of addressee) — a <n . Date Form . of f | _ - { ne i. — a col Gee delivery__....--- 381i _ at Se Ge eee eae ge ee oe GF ee oe SS er ew et ow ee we ee Sh am wm ee Be rine me - (Signature of addressee’s agent) we ee ee eee en Se . en U. S. GOVERNMENT PRINTING OFFICE | ee ee D ee ee me Sn i ee ee ee . ie Form 3806 (POSTMARK () 3 6 a (Rev. Jan. 21, 1935) OF) Receipt for Registered Article No. Registered at the Post Office indicated in the Postmark 2 Fee paid -f-- / Class postage cenis Surcharge paid, $ Declared value Spl. Del’y fee 4 Return Receipt fee Delivery restricted to-addressee: , or order_s- in person Accepting employee wij’ placg® a indicating restricted delivery. POSTMASTER, per -,-“% The and write thé name sender should submit Registry this receiptim’case Fees and initdals ta his ne | j a A paid Fee 4 : (MAILING OFFICE) Ofetfie addressee of inquiry on back or application Indemnity.—Domestic space in registry heredf-as an identification. for indemnity. fees range from cents 15 for Preserve indemnity not range from The fee on domestic registered matter exceeding $5 up to $1 for indemnity not exceeding $1,000. Consult postmaster as to without intrinsic value and for which indemnity is not paid is 15 cents. chargeable on registered fees registry the specific domestic registry fees and surcharges and as to the parcel-post packages 25 cents to $1.20. of mailing. for foreign Indemnity countries. claims must Fees be filed U.S. GOVERNMENT on domestic within PRINTING one OFFICE registered year (C. O. C. D. O. D. mail six months) from c5—6852 date November Mrs. 1779 Beatrice Michigan Salt Lake City, Dear Beatrice: 9,1938. B. Rice, Ave., J Utah. am enclosing from your a stock certificate, isl, for 100 shares of the Preferred Stock & M.c. Browning Company. This constitutes 90 shares gift of to Ms ei! & see G k ye each lL need considerable you get it. With Daddy hardly value, warmest and tell you and also reeords 3 oincerely, TA The BIC VAB: MS crore i510 % 2 @ Mother. to that that of the a gift this TI an yourself is a very and glad