J. M. & M. S. BROWNING COMPANY OGDEN, UTAH EXCISE TAX COMPUTATION SHEETS April 14, 1937 Mr. Dear J. &. Russell, General Manager, Browning Arms Company 5 1132 Spruce Street, St. Louis, Missouri. Mr. Russell: In reply to your letter dated — April 5, 1937, wish to advise that li. Thatcher and ourselves have gone through the information schedule as prepared and it is our opinion that the form pre- sented is entirely of the Government ed should be satisfactory. We work obtained. are enclosing herewith sheet which Mr. With ee kind Benner personal regards, Very truly yours, a copy suggest- _ BROWNING INVENTIONS STANDARD EQUIPMENT FOUNDED JOHN LIGHT MACHINE GUN MACHINE RIFLE GOV. AUTO-PISTOL | TOr aek a ~~ a a hd } Ba Py Crs * i ¢ ES grea * an YU 2 } ey eee 7 i = c a2 [NINO SRS wr ; ‘i J ~ ; acce n ° = aa) we { Me eet i “se 48 €F i ahs 14 “v QO MO. vols ft a) Ws LOUIS, arte os ? Jlrs dod PiAt ak BF M.BROWNING M.S.BROWNING ST. di L nde 1870 > <{ zZ. Oo. O: 2° O: GUN W 2. MACHINE 0 { HEAVY ie ele Pat i ae Se de ae ee Se ee a LO Nt £3 fa Ne AD ee 8D 7 4 \pie. S 33s ts —— i. UT. Lis ae yea i Z ov Nw ot be Vil HDOP ? ' CEA CA ~ ; < + £8 IIH 4 J 404 & wT TO Yd yr¥ ‘} iL, ; 9A CO! WINSot » Ved PLEASE ADDRESS ALL CORRESPONDENCE TO THE COMPANY, ST. LOUIS,MO. <= we week LCOoDG T+ WY £2 CU Moa ge “y C 4% bot nm NF 3 7) wa N) 4 a howe whe Ss Baad? in olumn ry ie -_aATr MC i % we FA Nt a de \3 LS ‘3 i #2 377) annum TirTUT m & + ae ode G rOt rernme veers nt mr" e wre ge oe + yey be ake BP Nas rant ot= Ag 4 At = a } 8 @ tie ns rade ee OA onoth 4 Nu? adhe dun LT 33 +L thee VY whe pre pa. I da wu z a bt i See ond i ae TOU ef & = a iF ran 4-4 ¢ mm VY whe bis - 73 YS iy ATL ne ~ a ica Ba in le vy -) WN Tte cor? 4 we BS oe 5 FHS s ye “ys4 7 rR aoa a quae , Ea OF = Ln apr, Tee é wok. L Aipheshe OoKen c LA ctts KS Dad Loe sent » Our ope wre 1. ey , re be 3.0 £3 oe vi Nv ° t Wan ANN % 7 4s< yc 3 AAG tes Neher whe ah ial —, 3 7 Let Lo ae | t =e ucwt = Tas - OS atew - ; ie « : ed 71 tad as Ga ye ts ‘ J | = 4 = tT ¥i CV V4 J WU et Be ini 7 8: F 4 A £7 Risk Aedes > ahsAe Oy rp rpemc fe 7 \# os Sw ae east cry UX 2 i “4 2 1m:ee Oe ee He.ee } ULiciid anry9ry SOW es aes : ‘of 4 Xn SHra yy CA Sub tet FE NS } Try & “| 4 Wong i aut : 3] 2! {Orn LO ~ * i chtt day my Dy 4 «£ » , wine = - ee ite . 5 a% CVT} Vf ote a | bY \ TA EY 73 as Se oa Sr Se © mre +3 dA. dt hv = UL % ess Weturned Importations Spare Bblg Month June ei ks aggre Guns ioe 2 July 1982 320.70 an ctr ch 1982 Oe August Goods | o | | | Less Frt. Ins. Net Taxable 4 5) & Del. ; | Sales - SY & Sales | 4.42 from ntory Bbls he 18 Guns : 7 | 6 45.09 516.28 Goods June | attachments | , | Z() | | | 267.70 87.40 in 1952 1046.43, 3634.92 138607.54 loess : et | Ny _ Less Returned Less Frt. Ins. 8 9 Goods & Del. rh ; Sales from “Subsequent- 6.51 245.60 167.75 44.62 124.01 | ' Net ; Sales Non | Taxable items / y Gra nd Total of Invoices 12 all 10 1... 358,68) 1445.157 5612.40 1035.78 4938 154035.18. 2521,00 16556 .64 1085.01 { .40 Lees Gun Total Tax — 13 1085.01 Tax Paid 14 15 98.64 Difference 16 Interest 17 98,64 | 38.18 5612.40 528.40 1.70 ($26.70 | 123.07 13719.46+* ~ 1247.22. 10.64 1236.58 453.45 = <a GLASS:OF SERVICE DESIRED\ DOMESTIC CABLE TELEGRAM | | FULL RATE DAY LETTER DEFERRED NIGHT MESSAGE NIGHT LETTER NIGHT LETTER | - ACCT’G WEEK END LETTER | Patrons should check clase of service desired; otherwise message will be transmitted as a full-rate eommunication. NEWCOMB CARLTON, | PRESIDENT Q NS : 3 < J. a C. te NS WILLEVER, \ : FIRST Z VICE-PRESIDENT TIME FILED ~~ Send the following message, subject to the terms on back hereof, which are hereby agreed to APRIL 14 1937 Jd & RUSSELL BROWNING ARMS COMPANY 1132 SPRUGE STREET ST LOUIS MISSOURL INFORMATION LETTER APPEARS ENTIRELY SATISFACTORY THATCHER CHECKING LEGAL PHASES FOLLOWS SCHOLEFIELD WELLS &@ BAXTE THE QUICKEST, SUREST AND SAFEST WAY TO SEND MONEY IS BY TELEGRAPH OR INFMN. CABLE aS THE - COMPANY a CLASS OF SERVICE unless its APPRECIATE \4\ oy fae a) de- ferred character is indicated by a suitable S| , Y JY\ a 5 g : ie - | R. B. NEWCOMB WHITE CHAIRMAN PRESIDENT ff : is e ss address, perees ceding the ITS PATRONS Bs Cm FROM SUGGESTIONS e, | | , This is a full-rate Telegram or Cablegram WILL OF | | JF} oR We > ) 2a Pe | “Sa | | LC = Deferred Cable WILLEVER QUICKEST, SUREST AND SAFEST WAY TO SEND MONEY Ship Radiogram VICE-PRESIDENT IZ py IN OUR OUTLINED BUSSELLs THE \ a Time of receipt is STANDARD TIME at point of destination. 1S INFORK INATION SCHEDULE SATISFACTORY LETTER FIFTH REGARDS= = : NM=Night Message NL = Night Letter H154 11 SER=EJ STLOUISMO 12 309P GORDON BAXTER,CARE SCH OLEFIELD WELLS. AND BAXTER= FIRST SECURITY BANK BLDG ZN= 3 DL = Day Letter NLT = Cable Night Letter FIRST BOARD Received at Main Office, 2406 Washington Ave., Ogden, Utah | ~: J.C. The filing time shown in the dete line on telegrams and day letters is STANDARD TIME at point of origin. 7 Af Ft SYMBOLS a | a CARLTON THE mm 1201-S_ SERVICE BA —— JA | ITS CONCERNING IS BY TELEGRAPH OR CABLE 2 29 April Mr. Jo i. Russell, Dear Mr. 13, 1937 General Manager, Browning Arms Company , 1132 Spruce Street, St. Louis, Missouri. istter Russell: dated April Wish to thank you for your 5, 1937 outlining the form which will be used by you tion for our “Excise Tax" in preparing lawsuit. informa- Have not had an opportunity to discuss this letter in detail with Mr. Thatcher but will do so within the next day or two and report back to you if he has any suggestions. The formas presented factory appears from an accounting to be perfectly viewpoint. With kindest personal satis- | regards, Very truly yours, 7 April 1, 1937 use apyuen |‘Strat . Ste Loule,s Missouri. Dear ha. Russells ve have your ietter of March 28th. iy" s Thateher and ourselves have prepared this reply which we trust will clarify the points brought out in your letter. It wan mot our intent to euggest any change in in this lewault we are cooncerned gales Which were included by the Government and upon which the tax was paid under prot as the basis the sale price by the Browning Aru that, if the onle is taxable at ail, the pani, td ner She 3Y ; made the method of reporting the sale of taxable ares « @e should continue reverting on “the gelling price of the parent company to the eubsidievy which is involee, plus duty, plua five ner ‘eant” » for we feel we will be able to establish that as the preper method. the parent, plue five per cant. ate te this investigation, no effort Because wo did a wpecifically in our ee we can understand that you thought were accepting the Goverment figures on sales price. Lhe rnnext we was wade to separate arme Which wore sold out of po aml importetions from those which were wold out of the inventory. That, of course, was consistent with the Government's theory, for 1% contended that wag the B:madee ware eng ta no —wens the source si the rkepshal aes : Nhee ie must Boo payable on all gales made out ‘of Tatesoquons importations did not stipulate with the Government on a transportation earas | whieh might be applied se peg SFIS y the Government made no deduction on account of transportation charges. We should think it would be ae pienso that if wa can 1 establish that the saie price used by the On aan of the eubsequently inport ax ting armas’ ineurance charges, and ie ite Je Le Russell | we can eetebligh = Ze BMORNL oF 20 much Cn0G8 GhArves, for the sales ous Wo Wili ge% e of |gubsequent refund. ieperta- tions. The other category of aras apbraces aii of ‘thoee that were eold out of the inventory. if we succeed in our main contention, then ny tax beexd ali Waid be imposed on those enles. The Geve ‘eaent included so the sale price, trangportation, insurance and delivery charges “te. none of it is to be —! it, of course, would be une : gary to determine of these Lae ing a reduction APRHCOs ox of gre eoetGe. wld be entitled various iteus. af tham in tivo sree ap Ge problem of obtain: dn ah gion of trangportation, By. bee use of th we @an estebligh to recover ten per the amouns cent thereof. ax saliiy aes the necessity the tvo Glasses. necesanry amounts JUP POSE » however that we lose on our mein contenthese aru hea sit ) the soneArnage ae those acid out of tion 2 Shen Le the those 3% Gina ef setting up @te., on the arme sold Gur success on Our main contention would make un the determination of transportation, 5 owk of invemtery, but in preparing a taweult, wo have to anticipate ail peasible contin geneies, don boning oe as fat per | ‘aargs as % : ; Gime the + an average oxseal nation was made, The besic figures used by the ¢. Ma & He &. Brown- ang, Lompemy atleue 1m reporting @202.6e taxeo $o the Covermaent ench month |ami for that choise we did not mention that prfornes ars case in our letter of March 22nd. im Sights», tae ¢ we gomection sellune |that the wit4 extra agosto “breakdown aged by the Government as a basis for assosa! % ghould show a segregation of the selli Bwo ecient pereviousiy ae ge merely Suge covered. ef returns Hezardine and all owandar include. euch dteme comtained in their inventory of OES j Oren. rded and the saa shoowes wore the Lee) figures importa Bae a@ & sugg' sempiled éetaila Vows the additional taxes, th Stens inte the akan ‘on y rote Las FHQUCTO Ate gales sf‘figures aed nz first guns; as gee game “hhads the tO you Was intended information now being three of the period to we will need ae @aie@s an anmalyaie The Geverrmuent eo we of nmecessicy » Soca . Heed als figures. of the We trust that the information given in this letter ® ro Jo is @ Rusgeil 1 Se aii be found helpful ami if any further information or interpretations are Seeded as the Work progreases, please do not hesitate te Gali Upon UB , ae one realize * » that at is Se atilygeh ab te conve; an a letter our ~~ whte regarding an involved mutt : What we were trying to say in our "Letter - saad this letter, may be briefly stated ae follows: The Goverment has built up ean additional tax upon what thay vonuadey to be a proper Face ig ton ot ir based law. Ghiie we do not agree wi Love +o break-down their figures Sita ‘a component parts; ment baged en: salen made from jnventory transferred vary Paesolona aseeas~ in June Lo 325 and secondly, assessment bs sed upon aalese rade from importations subsequent to that date « These two categories wili be further brokendows iurto Glassifieutions such as “delivery » rene _ A paserloccsctal i rned goods", “extra barrels, single trigg big » @GGe, oF any othor Liens which wail aid in o solution of the oblecs if we he ave a a iiageeohigh Pecrpepsingt ana yeis sof ahees two eateqeries we will mowLne Gh0 etact. IRoy Le <i vied atnasg upen Ll know what we mast Very truly yours, : hes facte which the do to attack CLASS OF SERVICE DESIRED _ DOMESTIC CABLE | TELEGRAM it FULL RATE. DAY LETTER DEFERRED NIGHT MESSAGE]. NIGHT LETTER . | 7 NIGHT LETTER Na oy Patrons should check class of service desired; otherwise message will be transmitted as a full-rate communication. CARLTON,| PRESIDENT : N = NEWCOMB | : - WEEK END LETTER OST | a a Ralee f 3 Cc. WiILLEVER, TIME FIRST Fl EED a VICE-PRESIDENT f; Send the following message, subject to the terms on back hereof, which are hereby agreed to MARGH Ve 3 2% ( 20 QUICKEST, SUREST 193 7 a is PANY 7 CSra WK tn a otk te ee MLA de THE 26 AND SAFEST WAY ws wry ha” Be Oe) dette dis dot de TO SEND ; Bs TA Fo Gadi By PTE. 3 dao MONEY Book oY7 T3, . IS BY : 327 Bs % PT}a iS ab tS Gb bTs3 4° Baud TELEGRAPH ey Gt 3 de | Lads OR rere de CABLE Pers 6 e ¢ : abd CseTs ‘ a3 td & Siceumeiameiane CLASS OF SERVICE DOMESTIC TELEGRAM DESIRED CABLE DAY LETTER DEFERRED NIGHT MESSAGE NIGHT LETTER NIGHT a |X | FULL RATE a | : | | Da | , "WEEK END LETTER LETTER Patrons should check elass of service \e otherwise message 27 transmitted as a full-rate communication. | of | . NEWCOMB a : E a CARLTON, PRESIDENT ' f. : nan = DD a | Ra | aje NG : : be .| re o, ACCT’G | TIME est ‘ 2S INFMN, FILED ae J. C. WILLEVER, Send the following message, subject to the terms on back hereof, which are hereby agreed to Fa FIRST VICE-PRESIDENT MARCH 26 1937 MR J E RUSSELL ¢ hoe INING ARMS COMPANY 1132 SPRUCE STREET ST LOUIS MISSOURI RETEL GOMPUTATIONS SHOULD START EFFECTIVE DATE OF ACT OR JUNE TWENTY SCHOLEFIEL THE QUICKEST, SUREST AND SAFEST WAY TO SEND MONEY IS BY TELEGRAPH OR CABLE FIRST CLASS OF SERVICE DESIRED TELEGRAM |X | FULL RATE DAY LETTER DEFERRED NIGHT MESSAGE ‘NIGHT © LETTER LETTER LETTER NIGHT | | : 5 ! eommunication. NEWCOMB CARLTON, PRESIDENT ; : ACCT’G INFMN. TIME FILED Ne K ) | , WEEK END Patrons should check clase of service desired; otherwise message will be transmitted as a full-rate a a - | | | , < Z | : ) } CABLE DOMESTIC NSH bo oy J. C. WILLEVER, FIRST VICE-PRESIDENT 2S Send the following message, subject to the terms on back hereof, which are hereby agreed to Ll 1937 J E RUSSELL BROWNING ARMS COMPANY 1132 SPRUCE STREET af LOUIS MISSOURL REPLY YOUR LETTER MARCH TWENTY FIFTH MAILED -SCHOLEF IELD THE QUICKEST, SUREST AND SAFEST WAY TO SEND TODAY WELLS MONEY IS BY & REGARDS oo teed! BAXTE & de pS TELEGRAPH OR CABLE of THE CLASS OF SERVICE COMPANY or 7, Cable- “er : g R. B. WHITE PRESIDENT s JkuD JB : NEWCOMB CHAIRMAN OCF x zy. | » hes SYMBOLS — DL=DayLetter & ER e VW FIRST The filing time shown in the dete line on telegrams and day letters is STANDARD TIME at point of origin. Received at Main Office, 2406 Washington Ave., Ogden, Utah WILLEVER _LC= Deferred Cable | NLT = Cable Night Letter : VICE-PRESIDENT Time of receipt is STANDARD TKHAG6 9 SERZEJ STLOUIS MO. 4.1208P GORDON BAXTER, CARE SCHOLE EFIELD WELLS AND E FIRST SECURITY BANK BLDG-OGDEN UTAHS. MY LETTER MARCH NL = Night Letter Ess . _ NM = Night Message ‘ oe fan J.C. BOARD : : A> ~~, 1201-S SERVICE ' iz CARLTON THE ITS CONCERNING PATRONS B fr é y SS symbol above or preay Jn =. : dicated by a suitable the address. ) * ITS FROM SUGGESTIONS | Ae gram unless its deferred character is inceding APPRECIATE a | | This is| a full-rate Telegram WILE TWENTY FIFTH THE QUICKEST, SUREST AND SAFEST WAY TO SEND MONEY IS BY TELEGRAPH OR CABLE L Ship Radiogram re TIME at point of destination. THE COMPANY Vij | : y gram unless its -y : “a de- ferred character is indicated by a suitable symbol above or pre- | ceding= the address. — : PRESIDENT The filing time shown in the dete line on telegrams and day letters is STANDARD BEB I 7 al UN! er CARLTON . a N Cg wA Sema r Co, | , Sl $F, 3 os 1 as tt Ei 4 ae - her Se ! > a 42° I.: ; ¥ $84ue SS = Bf 7 2-943 4 4 4 s ES <7 “ay = § ? z GEep-et i i FESS ‘s+ t tse. Eo See eS DAA Se 2 3 Be { + eos ee Gees Se Lise — : fp &e& ee : Lette ft z -—- b3 m1 9 roe = be iJ 68 [IS MO fui NJ ETD ze, wtoe WU H+ $ Mw WY LC = Deferred Cable NLT = Cable Night Letter Ship Radiogram J.C. WILLEVER Time of receipt is STANDARD 937 NAR 26 83°; 24 A ee ss Sm SeHBOLEEF ti t. i Wis mc wn SS SP eee Se etn 5 e $ i TH : 4 +3 i 3 § +3 Lees S : { (AO Jv i SES THE e es Tee i e 5 Oe : ag | fT Ae Hi on ‘ iat ie Se z OS ‘a : 4 3 ; $ © Se Kal 8 ey PRAVYTOCR re cS, See ee eee oe | nenes ae BS, be © Be oes et Raw Riad * ES - «a‘Sse aT ts f ¢ E 2 : E les fi Beepy Be y t RUOOEL Ls QUICKEST, SUREST AND SAFEST WAY TO SEND MONEY IS BY TELEGRAPH TIME at point of destination. ry peepee, OR CABLE f = 2 VICE-PRESIDENT © 8 = NL = Night Letter IT CA— PADC wy Fier 1 S11 wy 4 : = Night Message NM | See a eA DL = Day Letter N te = 5 <4 FIRST : TIME at point of origin. 1201-S SYMBOLS Received at Main Office, 2406 Washington Ave., Ogden, Utah i7il4t ITS SERVICE KN mM PENI y of = BOARD THE OF CHAIRMAN ia. ° Gi NEWCOMB R. B. WHITE a . CERNING fy Ihuad ee J Vv y This is a full-rate Telegram or Cable- | yA, ‘~ CLASS OF SERVICE SUGGESTIONS FROM ITS PATRON Fa ‘ ; AM 7 5 tO de Breomnia g Company Se & Me Me eluding all ealee of arme which wort ap a% ie our contention that the sales made able, but we are taxable. concede timt those made out : sealed md ‘the after ont of hidenkary ef subsequent an that date. are not faxe importationa : | Ginge the court omy differ with ue on the main point, it is aleo important that each category should furnish eon That ia piete intor chien to enable the court to determine the taxe tO GAys sone el 2 whieh may properly be deducted must be shown for both catagories. | At the tine the inventory the ds fs &@ Ke Ge browns i Vamipaly by. the ae of aras Waa sold ga Srowning Arma Company & jomplete record was made and it will ba possible 9 BhOrelora, ovtein the inforn ytion we require froa the invoices. between saies of guns should be eliminated the Oovermient male from tn inane GO no gegregation whatever as tranoforred ani those sold from subsequent a ciehathaiin: Tne invoice orice woon whieh the tax wae based included freight charges, delivery s Laewances, GtG«e, Whieh : decided | to prepare ary to presecute from the basic price used to compute the taxes in our recent diseusesons working here 14 wae tentatively sheets and cumilate the information necese- the oud from these works g@ sheete. After a thorough discussion of the matter with Mr. Thatcher, we are agreed that this in other words, in court oases mothed is not best suited to our needs. the rules relating te evidence are bawed on the theory that the books of original entry are coneidered the best evidence. oe believe that the dest plan to fellow is the one which is outlined next below: Mrs de Re order. Aussell i% will be po on Which the Goverinent on tapes of the 7 base sales. cal Cokaidevation will, $ “of 2 a course, have | to to the iteus of freight charges, delivery, insurance, ete., ao opis Let us take the month of. ame 193 42 @@ an example: | Ge pe would be made made of all éving invoices fer the the gune which were iabeey «on hand June 8, 1932 2 and thoee : from The freight charges, otes, appiicable to gach a be given in order to A run upon monthe Gep- gold from ine subsequent importations. of these groupe would then be Pum UpoOR widine niaghine dupes: ig there are included in she galea any items upon wiich a tax should not be paid, a run of these items upon «4 tape would be wade. The totals shown upon each of these asinrate tapos would then aggregate the total sales for the 1 north and woudd furnish use with inforuation to be transeribed upon a tmetor summary aheet. The tapes gould be headed wp either in ink or upon the ty peur iter, avi then placed in an envelope with an appropriate label. These envelopes would be pre- months separate envelopes and *t ipo = gerved and the tapes could be readily checked against the ~~ am aii p rotability: we ok be wp ince aur Sng the proceedings. The aarme method would be followed for each Gin: run which would reo with the total gales for the month properiy broken down inte the classifications required. 14 will not be nideshary to recopy all | . ef difference of the figures contained Shia | amd these which wili be poe » ae ne to their report, used the totel in- on ald invoiees of taxable goods Conperry m11 Gdizlerenc om broker down anong the evreral seriously invoices de do no believe thet there would | be o great dead uy between the total net taxable gales by monthe as shown on the doversnnont ‘works ae vovernuont voice price on each affect our CABS» bien fore . Company » against ao the vipat of Goverment by the Browning Arne total Sore the audit reports elassifications o Billed our ebeve sue recapitulation which made would puld by sheet | aes be Sensis shows fer two or three mon “iti } Ke one ag “in jain’ the ‘interes, wo ‘are; cevien to obtein, and if any «sadethona aries whioh appear to conplicate the procedure, kindly got in Sonn h with uss We belleve that with this set~- up we Will be able to obtain everything needed to prosecwhe our case and at the eane ied wii eave a great : sted tion conutained upon the Sante tne Fay 20) of COUTEGs will be deal summary of detailed sheet from which the informa~ can be traneeribed, is furnished supported by the involose. Very truly | — ‘ Benner, bi q ‘ & * ; Be ra wet .; s - Mayors & Coupany tits Hoy De Thatener clerical work. Conmeny yours, herewith Mire Roy De Benner, Je Me and BROWNING INVENTIONS STANDARD EQUIPMENT ee ay HEAVY MACHINE-GUN Thatcher Mayorsgand Me Coe rowning : Was MACHU eGN MACHINE RIFLE GOV. AUTO- PISTOL Cos« ARMS FOUNDED 1870 COMPANY nti ps ppecteae ee JOHN M.BROWNING and 2 eee : ST. LOUIS, MO. March 25, 1937. Mre Gordon c/o First Baxter, Scholefield, eden, Security Utah Wells and Baxter, Bank Bldg., Gordons: Your letter morning Mr. this of March 22nd was Benner, Mre Ellis received late yes and I have been afternoon and Judging from the second paragraph of your letter the theory on which the case will be developed does te sur sport the method by which we have been As you computing and paying excise tax as regards subsequent importationse know we have been paying excise tax on the selling price of the parent company to the subsidiary, which is invoice, plus duty, plus 5% end on this price ae: was based on the The Government computation we have been paying 10% taxe selling price of the Browning Arms Company and the tax levied was 1/11 of that price and not 10%, on the theory that the tax was included in the It thus appears that you are abandoning the method we have selling pricee been following in computing and paying excise tax on subsequent importations. Please advise further in this respecte " From 1932 to 1955 inclusive we prepapid outgoing transport ation charges and about &0% of shipments were = express, 15% freight and 5% parcel poste During 1936 and this year to date we have been shipping transportation charges collect, except on individual freight shipments of 7 or more guns and then we ship collect and reimburse the customer upon request for these freight chargese Tnvoices do oe show transportation charges and to accurately determine thes charges it will be necessary to analyze express and parcel post receipts and See es bills and check them against sesabse and non-taxable We can make sample rid 1 appreciate, will be a sizable task. sri. ods with a vi on of arriving at an average charge per gun, is Moa necessary, as Mre Benner is sate ice, though if it thin < it will be, we can determine the exact amount of these a lot of detailed checkinge i rill be difficult and iy guns, which,you tests for given if that would inclined to charges, though You will recall that the Government asked us to suggest an average transportation charge per gun so that this deduction could be allowed. We declined to state such a figure since we did not know just what it should be without proper analysis with the result that the Government arbitrarily made no allowence at alle You suggest that this data be worked up for two or three months and your schedule indicates the months of June, July and August, 1952. We are not sure just what you have in mind as to whether you intend that the three months inCs > 5 PLEASE ADDRESS ALL CORRESPONDENCE TO THE COMPANY, ST. LOUIS,MO. ah dictated are S to be worked out ; in detail with mS a view of determinin o wo not the information is what is S wented or whether this period i S bu ta of how you want the entire period analyzed since June 19352 a Ps ¢ mt ce July same and Oo / ths ti O ¢% TA C4 m would any deduction Bun ner Se Our ~ y ‘setbkanatcla Vial ned @ 2te ines fe 7} N/ V taxa a f the Aww" Poe ite = + have { Vv would \/ t ¢etl i. and ee \ irne Ve E> a ‘ te A 1, -. &aes Was E iad 4 1s. rg very th oe o = 7 +. “— : ae Comper z ave ~ FUN “We on ba a co* Ente | tag WF a (;OV Sa 5a5 Cc AD ct pa by h LATLCowe, time a f-> ee 7 Ye = UG ; cx D ee W re os 4 > ile £ x extra have by be nd NP the ns , paying nd time We tax -Watrane rs pe <> on kas ¥ on Be: £2 Gi inanais ee 7 aae | eS ae oe a7 pa iLO ¥ ad merchandise ok ae A “~ a a e439 ; a ; CA WL sey > ote guns , a as x ~ aN thin, > b oT Tre 27 oa pve +9, + yyy le es Lines ¢ whe mee >, sideVU Ry er €2 5 extra & “+ = sold Bay alone rors Sy 5 non=taxat aDy * been oa: luded wie or NN} come DCLlNnEs er | 5 ss oe, Cine ry % Matinee « ~ pun returne es a 4K erke ad Ge 3 se age 1 onanes fie3a miiGL i a we me 3 iether ilze returne be ed theyw and Wi for Wh 4 ss a ‘ usLS ee] been 7% a sold — We 7 whe Browning “4 = =" M4 D vine ot Le oe * hare Bs le axed ie ; 7 Oo guns ble consigned to t -inal Lyiv - +4 ea sold non would BEES DY OF. a Lt. do} ne toa LS bd ges dita > ry a oe ae ; ek Sf aeent: payme NoSe etu bag 3 fei ne t re wh + ~ Go 2e EgVvoO Wohodeie Ad were entirely non-taxable lmost pie were ‘nearly 011 pe nowy your et August 9 U 1952 ry on ay a] g Bee ahy . p ge ee ale abe we selec Ses. tne CLVe Gove taxal tO G33 Ro? LA ae ohPi Reaage = ? Governm Wwe Fun ry a NF where > r x SA Oorsy) 5 took de trigger E P = ee LAC 4 COSG OL BD service etree cha or Pea) Ne ‘ Pree oe: mols M4 Ln a “ ae VUE ban "1 pol nd ORL at Pon 3 an a 4 N24 SE Mma ® olen t ‘ rather ae, ON és: Su = cs tiveke over ne rs ck "> June a c OS its ec A. 4 UE =" ol. the 1982 gs Gl Llereun ideCr Si than ha of oe wi Ons wo MaAKG nh LL che @ are ~~ G sel ling impor > bCacL "1 Cee ‘ ve oy x Xs cai ete xe ¥ Ue com ohn vw ~ <7 TO Vv erred 3.3. co os os ys § & a whe ned swER at Wid -} Une a en Nad Qenur prow s1 li: Ne otter sytem war ache it nd of =" a? ; ede tag me Be Seri - ce: com tan Ls. OMEBD tere Ne adaa a oe ’ Ree be ae heae ¢ ye STR he Ye d, Ow. il Awe | CALL u EB f rt 2 bY COs Oe or ae MT LUus 566 Lib Se? wh odd i me f-4 ‘ og oe Ay j rot At at IDO nS 17 era fitted 2 eee tl pi 1 ¢ a Oy Cs <t Ge *y J E Seraae ad Cially WA rard ing “ _ = : 50 F We > i. c| ow Cu ~ ae 3 Gna a G W < 2 2 Le nt e a + a ref oe 7 +1, € Wik € 6x Dc C C e YOu v Ws GA 6 Fan! > ] SS @ We we _ CA es tJ c 2% ;Suyr 3 a!~ GALS ne ay « <5 AT Wo aQwnrt bs | eb LL 5 Lt) ¥ cA Ve ae ew a ay — a ry 4, DUPLICATE INVOICE LOUIS, MISSOURI Date of Invoice Customer's Order Smith LO Br 5 ts For + ey s = Lé AY Marys, Mr. es ite 6 > : Stor Svort ea Date Received & Penne a Shipment Requested) Le Shipped Via Inv. No. Ga 5956 Terms: For account of: htweight tet No.5 superp Twin 990 front under trigger barrel Recoil pad ea. on te fire over NET Prepaid pe CASH; NO Expr ess DISCOUNT DUPLICATE INVOICE ST. ths Svort Aye or Date of Invoice Customer's Order WA QOyr es / Sfor ‘ MaryS, “ Penne Date Received Mr. Mre fF. Fe Sait} Smith, Shipment Requested) p Gg Re Xe order fen 8/ 25/ ora & tia F MISSOURI Store 1S = Erie o LOUIS, A+ AG ganee once Prepaid _ Shipped Via Inv. No. P 746 Terms: NET Express CASH; For account of: Length pad alter ay fon 7 to be 8' les at stock C ti 145" so as drops NA 7 at heel 2 1/2" overall from front will be as nesr as trigg NO DISCOUNT Sales Add. | Net to Gung _ Months Guns 1932 June 693.92 45 .09 duly 35413.03 263.95 39676 .98 August 13 477-66 99 92 133577 058 September October 37 9250.30 35 5944.66 484.73 247.02 379735 -03 36,091.68 November _ 25 9597-70 778446 26,376.16 December 16,451.71 5 214.64 16,940.16 April 5 5222.49 2,622.41 488.45 391.44 240.93 182.74 205 52 May 3,850.32 316.22 June duly 6,346.77 22 5254.48 22 5421.56 August 40,839.96 280.73 167.08 287.49 1933 danuary 45,350.61 February March | Return Taxable Goods sales 739 01 5 5606.08 4559154 5 y405 23 3027-93 4,166.54 6 5627.50 41,127.45 739-01 152.30 50.80 151.30 834.94 2 5687 59 4,440.87 514.46 799 «00 292 .26 82.60 278.55 521.63 252.20 472.067 1,299.87 September 63,018.41 736.91 63575532 October November 74,481.77 59,868.12 615 .85 639.88 15 3097 062 60 ,508.00 1,238.56 December 339243230, 12,326.36 33579617 (1515797 7 9449 037 19755 «32 552.87 414.05 358.19 433.26 April 7,503-11 415.23 79918 .34 May 8,708.41 dune 13,805.70 | 37,712.06 1934 January February March duly August September October 12,740.41 79807 .56 6,188.57 1,127.60 301.91 259 96 300.27 377 -03 200.64 9 5085 44 395 91 14,006.34 69.99 375782 .05 15395 88 186 95 233-83 385770 .05 58,700.64 68,738.50 467.89 448.74 . 39 ,003.88 59 9168.53 69,187.24 635 +15 1,102.86 12,449.93 9,581.82 12 44993 1,136.50 1,442.11 504.59 217.68 79 +76 1,201.05 849 .67 duly 12 593739 34,724.04 34,724.04 89.68 August September 3135091 December 579652.51 24 995339 January 8659.77 February April 5 9699 04 4,807.54 9,581.82 May November 1935 Total March dune 975 5852 98» 375 84 58 028.35 367-70 25 5321.09 § 5659 77 5 5699.04 4,807.54. 12 937-39 $1 2386271 Lt 8 187 6 OTs, y 87 5040 s 65% 389 »76 493-63 28 299-724 _ Tax 1% 73-90 3676.98 13,425.28 375,684.23 1534253 35 5940.38 39594 004 25,541.22 14,252.57 1,165.21 4,077.08 367.70 3,768.42 2558.12 1,425.26 116.52 407.71 4,606.23, 460.62. 2573567 27357 4,083.94 408 6 5348.95 634.90 21,899.93 63,282.65 739797675 59 926944 32 638.20 11,612.81 79505 265 7,928.61 7 9618.07 8689 53 12 5610.46 3759510 ° 39 2 5189.99 45 087.53 6,328.27 12379 +78 5 4926.94 3,263.82 ds 161.28 759-57 792 .86 761.81 868 .95 1,261.05 39759 51 39 ,003.88 —39900.39 58,532.78 Ds 853.28 23,878.98 6s 808 .44 5 9689 19 25387 .90 $5155.18 815 52 5,481.36 548.14 4,727.78 472.78 8,380.77 11,600.26 12,547.63 3456.34.36 838.08 68 ,084.38 56,891.85 - 883390508 1160.03 19254676 3463.44 5 883-39 958,74>0.9 959874 3» .15) PO Taxable ef Gross | Interest 12% to 6% Thru Over soe 73-90 367.70 342 53 | 558.12, 177.02 116.52 74 035 407.71 Additional | 73-90 Soh 466 .16 1,331.89 3,662.09 1,245.11 2,377.10 7160.67 Dec 10.1935 1.23 6.09 22.16 Zotal aus 28.57) 39.55 800.22) 3177432 106.31 6.10 112.41) 217.57 58.74 3.62 62.36 70 6.72 4,587.26 1,180.81) 366.57 113.09 1,820.21 4,968.14 21.70 12.65 503.85 1,306.05) 404.19 | 48a 102.47 60.94 1,303.83 121.43 & Int. =| Tax 488.32) 56.68 3,406.45 Total 137.85) 1,124.13 187.59 41.14 27.34 131.76 366.00 10.64 106.33 425 26 ot ex 1.70 768.42 594.04. Payment 1,729.72 425.89} 55.52 13-35 478.98 523.70 119.81 460 .62 56.73 403.89 408.39 634.90. 189.99 44.93 52.88 188.94 363-46 582.02 2,001.05 94.50 145.51 480 «25 6.05 9.68 33.30 100.55 155.19 513.55), 328.27, 656.52 5 671-75 1,247.79 94.38 1,342.17 1,015.86 479 66 180.32 120.97 124.18 111.74 84.52 42.01 16.67 11.84 12.91 12.40 1,100.38 521.67 196.99 132.81 137.09 124.14 6,179.68 3,046.19 — 15198.75 844.41 913.23 869.07 133.50 382 .02 17.09 52.97 150.59 -15277-50 52.86 402.33 39579 «32 273.57 087.53 379 «78 56.00 867.74 3977279 314.74 14366.09 6,505.19 874.59 62.78 108 .25 279.93 464.01 737-21 25514.60 | 4,703.31| 930.32 7,013.92 7979-53 1,474.34 926.94 263 .82 161.28 750.57 7192.86 761.81- 847.64 139 -30 159.52 38.97 16.72 16.88 5,079.30 2 9524.52 1,001.76 711.60 17614 144.93 261.05 759.51 234.14 576.02 1,026.91 900. 39 7123.41 3,176.98 349 47 452.22 15.25 527-47 5,049.63 4033-49 363-01 67.12. 430.13 4,463.62 1,409 .26 98.65 23.45 122.14 868.95 853.28 25774095 387.90 978.64 B15 .52 548.14 472.78 - 44522.16 2,078.43 3,610.76 385 .42 203.48 144.07 430.10 344.66 328.71 838 .08 1160.03 5254.76 1205.29 324.23 504.50 9937 9 2,698.62 974 +15) 235373-65, 9463044 0883-35 3183.49 1 5331<12) 808 .44 689.19 656.43 210.52 367.21 468.59 750 26 1,220.03 1,710.31 25243241 1,972.84 | | 92.28 288.86 25.81 17.23 13.15 9.37 7-50 2,340.39 § BO7-2ly 72,500.50. | 125917. 73) 10.96 60.08 7.16 5 674 5 AT 161.57 103.14 3,618.48 434.99 - 348.94 32.97 22.97 18 .62 : 3959-70 1,531.36 463.07 367.63 347.33 485.76 770 24 7-80 12.48 17.17 19.98 15.54 15.54 2,355.93 1,174.46, 14,092.19 86,592.69» 20.30 19.91 20.30 19.94 1,240.33 1,730.22 > s P - $ a 5) f - . e y a Le © j 4 a) Lo x ‘< 2 } | ra ais ’ y Pe Y f > % ile iy f ms f in is ng j iy iit Net ‘ - . ‘ " « af . ‘ ra { An ‘\ , RG : ne Z é “ Py Yes " Rs Qs a < ‘ » ft . 4 s ong,&. ~*~, ’ ; : bes 0 ‘ LL f ob fjt 2 :~ a“ « ra Z j Mi pa L ; it Y “~ Bs ” > re - > : Si> % FEST, Pier Sis. ; : 4) 7 3 7 wy Pa fa Sy R a Say 4 € &&4 SS tA Se f a . ¢/ FeGe 4 ea / ‘ 4Fag ws :& is aatel j} “ - :y o2°¥ pf - ~ . 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