f > 4 719xxx February 25, Dear 1964 Nida, In order to comply with your request that Sandy be made a director of the companies, we expect to imcrease the number of directors at the next stockholders’ meeting so that his name can be included on the slate. Although Jack has not been to a meeting for years and I think has no intention of coming to any further meetings, we will leave him on the Board for his pride. I shall not forget how loyal you and Elizabeth were and also that the extensive stock holdings of both of you entitle you to representation on the Board. The next stockholders’ meeting has been advanced to April 21, 1964 as the result of a change in the prescribed dates of our regular directors’ meetings. This was done so I had hoped to would correspond to the quarterly statements to at the time appears now that the direetors' see you and times at which we our stockholders. meetings must Elizabeth of our next stockholders’ meeting, that I might be away at that time. send up out here but it I would like you to come to the stockholders’ meeting, but I would prefer that you come some time when Ann and I will be here. Perhaps you can do both and come up with : Sandy at the time of the following directors’ meeting, which will be in July, With Mrs. Monida B. Cummings 2719 Bayside Walk San Diego, California love, May Dear Nida: trips to Signing I have asked California to his place as Seaton Prince during talk to Brother Jack Director on our Board. 21, one of his about reJack not want to do so and says he wants to stay on for “sentimental reasons." I therefore can do nothing about Sandy at this time, but will assure you that the time of the next vacancy on the Board his name be proposed. With Mrs. Monida san Diego 2719 Bayside 8, B. Cummings Walk California love, 1963 does at will April 10, 1963 Dear Nida: though you I was did very write much your pleased letter to on hear April from you Fool's even Day. The next meeting of our stockholders of Browning It is at this meeting that the Arms Company is June 18th. the present time our Board At directors will be elected. not like to make it would I is on the numerous side and any bigger, but Brother Jack has not attended a meeting for about four years and I doubt if he ever intends to lI will try to Therefore, attend any more of our meetings. in favor resign he that figure out a way to propose to him I would like to have Sandy on the Board, and of Sandy. think Elizabeth, with her stock and her loyalty to the If will let you Company, is entitled to consideration. know how it works out. good visit. IL am glad that Lou, Elizabeth and yourself have Lou said she had a very pleasant times together. Love, Mrs. I Monida 2719 Bayside San Diego 8, B. Cummings Walk California "telat St AL a ; 7: Eo Ue. P-aoS Z oe ouCeol: ala CL c!é Lo AL. a Ko : Se = Fes ——_ Ze Prete Ad aaa ee AA, rhe Z | / | Yoeg £- 719 xxx August 2, 1961 Mrs. Monida B. Cummings 2719 Bayside Walk San Diego 8, California Dear Nida: Thanks for your iittle note of July 29th. Your proxies came in yesterday. You had signed them on July 3lst, so you must have received them after writing jyour little note, With love, J DOMESTIC \ JA INTERNATIONAL SERVICE\_ Check the class of service desired; otherwise this message willbe sentasafullrate telegram Check the class of service desired; FULL RATE DAY LETTER NIGHT SERVICE otherwise the message willbe sentat thefullrate 1206 TELEGRAM 10-51 FULL RATE LETTER LETTER W: NO. WDS.-CLi OF SVC. PD. OR COLL, CASH P. MARSHALL, SOHIP PRESIDENT CHARGE NO. ard ar tz DAL. TO THE ACCOUNT NING IND OF YC MRS 2719 Ss A weir + eo ae <4 2) PA ; ae 1 MV INADA: Be VOC THE BAYSIDE HTrC Lint isi ) D a. h T CUMM US ; C IN Go T %7 WALK r A ,4a UITA Wire CAT pix 4 tr oe wee 9 to YOU BYRY TRTIR TELEPHONE. VOT] 3 he Ty b? Bt OR Cc SPAY S AEF LULUVIN 1 TT} tl id be Se s EX td 2 2 i} so “Oy 3 od ‘wale ING 6 OT! 4 &. £1 tedii URGENTLY CGENT j R REQUEST REGU ES i MARY 1 et VERN ake ATIA = has AWA RADIOGRAM TIME Send the following message, subject to ihe terms on back hereof, which are hereby agreed to A TELEGRAM TR Ht i. FILED DOMESTIC SERVICE J \ Check the class of s@rvice desired; Check the class of service desired; otherwise this message willbe sentasafullrate telegram FULL RATE TELEGRAM DAY U Xx LETTER LETTER L NO. WDS.-CL. OF SVC, PD. OR NIGHT CASH COLL. otherwise the message willbe sentatthefullrate 1206 W:; P. MARSHALL, CHARGE BROWNING TO THE ACCOUNT INDUSTRIES, eden, w - a>. S Oe Pane > wi rod f= Fd th = a € porate 6aey i Ooce Fa yLV rp AD RALY 4 T] Ph RNI ic? Ea . BANS £3. MON ONDAY CADE CA AINE FULL SHIP PRESIDENT NO. Send the following message, subject io the terms on back hereof, which are hereby agreed to Ns ea So 10-51 RATE LETTER TELEGRAM _. how ANTERNATIONAL SERVICE \. wert tt iy , NSTE 2 he EAD RP olen’ ry SAAS us £ARR ‘ LV EX ws e LJ ING, & EY TIME FILED OF TAS da dVXS RADIOGRAM © November Mrs. c/o Monida Robert 8. B. 2], 1952 Cummings Ballantyne Trippet, Newcomer, Yoakum & 1140 Rowan Building 458. S. Spring St, Los Angeles 13, California Thomas I am mailing to you a bronze from the bronze plaque which the memory of our father and Side of the off medallion which was struck was inaugurated by F. Ny. to which hangs on the wall out- ~ 4 Love to you, Sincerely, Val A. Browning 1140 458 Los Rowan Spring Angeles 17 J.M.& M.S.BROWNING Ogden, Utah. Building South 13, Street Califomia January 1951 on records CO. Gentlemen: Please change my address your to: Mrs. Monida B. Cummings c/o Robert B. Ballantyne Room 1140 Rowan Building 458 South Spring Street Los Angeles 13, California I deceased, am and executrix estate of Nephi refers to any holdings regis- Cummings or in the of request also name of Nephi W. in the Monida B. Cummings Cummings, deceased. should the this tered All of as future Executrix dividend of the checks be mailedto me at the above Very truly estate and other W. Cummings, name of NephiW. communications specified address. yours, M yrde6- Monida B. Gummings, individually and as Executrix of the estate of Nephi W. Cummings, deceased. cs Form | 29 = 8 | | Usaeel HIS CARD TO © PUBLISHER | oF he IS TO (No.) pan NEW ADVISE og, THAT ON i MOVED h; = Street 849 (No.) J San Diego 8 (CORK — WILICXKOUEN FROM (STREET OR AVENUE) California (STATE) ; (STREET (CITY) cae OR ~ (CITY) Avalon Court | January8, 1951 ATE « Bernardino ADDRESS: 3 NOTIFY Your CORRESPOMmENTS OF CHANGE OF ADDRE ar THIS | Somat Dore OR ee AVENUE) california 0 Zt. Ls ay rmanay “tr a JAN B SO 8 PM 195 ate oat SA LIEY Pon Ba & M. S. Ogden Utah s5—10891 Browning = a Company 5 Dear Val: spent on answers They gave us in- We want to thank you for the time to the questions Neff asked and I typed. formation that will help a great deal. show it ant and the any glad is Neff to trying have advice from Elsie, Neff and to at specialists. If you have overlooked, we should be happy this by plane see you when for you and family met us said "did you to week to Hope you had love a happy have in mind should be and you to when come all, ee ee birthday. x. from a happy Spokane, California. With then you, Hayd Lake.en We went We will always been his own accounte you suggest, maybe this is I returned met us there, Bob and his Burbank, and little Peter and a document up write to an attorney.He has tax specialist, but as time to consult other advantage thatwe may visit P.S. e 20, August eB Lou we returned to in a bomber?" come oe San Bernardino, ees, Calif. Mr. Val A. J. Me & M. Ogden, Utah Browning S. Browning Company p <- STATES & =i : S Dd O tee wee Ore e : ake oe Sex me fast ; Sim ia ring New poa Ye X oe. te ow j ene ety we % ¢4 ey \ ‘.. oe Ee we iu & ee sel Ie ~~ ¢ > : whee > Fe . 3s <4 ue > \ Sans? * “ , $ | 3 Pe @ J = 4 ¢ Ci fat tad Ne A: U +>We 99° Slate & DalS. t eis ™ c : Vz . 7 7 % © /2 mY ae Sa ‘ a ra) to 1 qt © wate Vib aD abe iving mbers Ss £3 + Bf Bask Ree 0 4 we “” ¢ | ' nw whee P| ie a ae Onn oy. vat ompe an ~ + whe Neate * ev ony. # ae cS bd ey baad “2 3 tie Div ty oe 6 ee Oc e « OL eI ee me ro 3 reyEX 10 +) 'Y) V « 7% OR Be Jvid OaLLL “as > Ou Te * yer ‘ ase Ss «& 2 ei ea ; f= we Se en > - for Fae 44% 1 “ o RS a Pod a aes rit ie) Nf he a es a 3 . om. _— :. vt CA ates nah 433 47 ei = td Ir ’¢* o . prs & fede a am ,i-4 ase wit a oy 768 26 Street San Bernardino, 4 Aucust Je Mc. & M. S. Ogden, Utah Browning California 6, ‘1948 Company Gentlemen: In planning a trust for handling my estate, or a part of it, during the rest of my life, and for the disposal of it upon my death, I need certain information regarding the family securities. The purpose of this letter is, therefore to inquire regarding the following points: (1) What is the Company? (2) present the foreseeable Is it likely (3) Is it (4) J. (5) that any revenues Browning Pool, a basis Do you of any (6) Could if so know the First company what share any appreciable Can you provide death? per that future? M. my and likely value would act be stock will be plowed of the Transit? value securities that would be I should company of my the pool L name at (A) I or (B) the Upon time (8) To whatever (9) Do anything as provide that both shall be my of extent to what you have any the income paid to me in my decide set up a trust, to there states is that suggestions go to undeniable can collect? death not covered by the Yours AT very B. tax or more liability, foregoing the estate my Oo Cummings upon case company stock beneficiaries whom can me you points? truly, tarda- Nonida one in in in the included from a certain part of as long as I live, but death the corpus shall setting up the trust. place interest (7) Have you received any legal opinions that would be applicable regarding death tax liability under the following conditions: or Browning assets? into present in ease S. back the charges? & M. take Ogden | J. M. of the stock will and as trustee the the liquidation for finding Security other of Pippy: tell Ct J. Db yPaat Bernardaino ‘~\" “yy Hat te | ns 4 fay a ieoe | 7} | ae> ee is os ee oe Our account of J ae | “rl askin = on} 1 TKIIVMOAO TAT LD oo c> ; s\J ~~? PCE 47 mis ThT lh, Kt 4 e ’ ca 5 heartily 1 on money sie Jatin wTry a. > ~w br a) Pa : know Nart lx a Pont ,| 7 . Ire & +- + ww» e2,G4e O oe a ote ‘ on | ¢ 7 24°) f i 1a rT + + mY TOY j 7 / ‘v7 \ @ : ‘ . Vv re J me > \. , : ? ° wre " < > *F +- AMON) - = ta a . 1 b : Snolocsinge : . ra root - AY + iob at of T aa tne ; Ture veEtween Tyo : J “> 7 . Ce ’ 4 A.A v7 r ThT tWO the : Se elke ; salevrice L. 7 ~ Vi e *> hid r 1." ry TIN Tt accounvuss: T° th * a } ip a remittance inait " also ; WA " anc LO] rr a; IPOrNIiA 1) 274 vou 5 ; neernine of Tune ~T income hy a S Gal = 4.5 our > wy) ‘ as conrratulate refund , ratyc TY ev frm + \_—‘ amount sent course, Paanasaet i 2 lToaa awaiting instructions ‘v favorable late e as to the scovernment's ; on - shi 3 ae + + rulings ot | A ox aS am n Bt the ay tat renerotiation a ; * year? If so we should like to ra ' on our Pore we current can see returns, vou o ies fo . oy, Gr Ey CALS & thm “— OS 3 Nee 2 Se SG Oe +e eg 3 ide’ toa & ES adie 4 Lie he vd~ he y * WA ds 2% Wh ae Ea when 2 7 iP Pine “ge +, Vie iby Fae * . *EAS ee er wOV Eri men oy UNG - Bou » a es ch % ‘ as | E) ahs a Ob y xg = F Gece Wy re 3 “ YF . se * OF en — 4 we t a> = i ie iid Teta ® boe , UCTE t Sack Cec & oe, 33 Bt Fe. ie KR Y a he s %, I go> ; ee Wwe TRY . oS Saks + = ig €3 vat 7 se 26 hePD rad wes now die te ey OF , 2rh ade SF wh 2 wee, + A y Oop FY u u PS » ad de s Ve 4 - a > w ' ee et Bo 5 ee ~incere Beast Oe! ly, ow i ™ © OR Sey Gtind no 3% 2 * teiw >" California Hone i : ' For 4d. = two a Se eS eel 2 eee SRG montns IStCrucsions iP adwias So moe 7 ~ 4. or ¥ Sisk trS8em 65a so, you. i aan mm van wheat ~ nave vou ; - bpeen in nowwiz d * #4 Keeping aftfar L be li any p monev anecestion f > A. * A] Prararnine erelw wours a 14% ayn Can i Tori 20, ganue at P ta v £ W 1 fre. ~ f* a z ae ad 2 Feo C 6 ak " whim 575, &% deh. é ee v c3 say e.3 Pon % he ;# bd ws yh she & : ix * fA aa er JEG. i fe i * eh & hue ne rm * ae iD Ch #1 fl i. 1L9A56 s Cyt” tet Wels Vea “ wt GAs 2 « x4 om Let kal le lem> at >} es "FS x © 2 ou Bena! 7 Be ee foe wis ey o ft ‘ena le of * ted * Hn, He Bry oi & ee. Fa riskit. WS “% a IL & oa“ y “ms oe te - * ad eh Seah whe ie a ae ee ee * ee oe 2 aa me ee ery abe bax an, feat 4 rt os +s oOorec 4. } - ¥ . vis eegn f° e7.verte ~ 2Ga a a wa , - ve a3 , WJLi63 & ¢ ek ae £3 tf ty BR ¥3 %ie TRF 4 - & ae p Ry 78 a 8 ne WAS % the4 bateRe » th 4 ant: | nh “4 Jy et Bad! * S prof f whe he WS 3 mA+ J + es + Rew ee 7 | :t 3 3 OR ec] 2%NadhiLee tee beg Fi pwn , LA Medf sthbits ee * 4 I= Ww PH COVER pe SH OF Pees Naat de LE “pom a1 a F Naf eel Oe i whe BS Nhe i> % ee Bas we : Leas wilei . “yy 3 ts Fi = , Saal ? | . WF tF u 2.235 y 4 id de Wy ie} hohe we Si OL : Shes Z i *KYi cs a,% ge we * tz Aah = i | (i é or sition Socdls wlhe “e Ce ”“ +2 2 , Le : 2 tr "2 f ae etn " f"'% eV 3 eG mie nh t on a y a ROD5 PS five OF eal.dike ED ry € tone hid cad rou J ad eo = ; om PRS “WS hyoe & income. Ld le « a * ¥ % she Fe: ¢ e 5 fun eG Mc 2% rey 4 "y dd om si ed wen ae = dann ye 3° * $ Lo C145 ej nea #7 ME+ | us 2 | Fe 34 wh. ~~ Aes * 764 cs 2 “er 7 Se ¢ oyMa} t© de alee Ke bP ™ ? of Tr iF al mm - © |r wt - oo Ch ae 1 3 z 7 1Sas fa #4 ce | ° tow Se — ti % as4 % aa 25 at hd ] Le Zt 5 eis S ~~ 4 ein to of UP ve 9 23 FE wi a > Pa 4 rf Pas =) Tae > Yer L * % dy (3) 2 ee 4 #Fail it whe Lor Dus Fan DOs IOS ' a te Sngil core D Ae << fi es » My, — % 2Be Ps and BF 4 i Mrs. i N,v. Cummings. a OUT Pes 2? € Jane a0, 1945 on of the bonds, after the last Teors he G x09 ez iment e Lf reilroad, "bet this loss is being contested by 1! the Government wins the suit, those who took a loss for tax pute 41.3 tax to pay to the Governme nt ° noses, Will have an additional purposes’ on your old and Zen t7 t. SFFR he bt suit the with Government r% % VU fF me om Wt So ky oe 0% he Vi a1 your &, 38 g tax O60\/ Ang, olee a Sah the heat db a - 4 this decide year e * ? *] MPA o & ay oh £4 oU ue L2,400¢00 a turn a reques Llars SO > vy % tl LLS Hoping os Pd mo: whe diay ~ you 4 ee. v1 eR ny “Fg Lee ® face back re if TRE My Vet when salir fr 4 ey be that you had or! i bonds, If the Govern be $11,890e41. If Sly SAB 7? O06 % Our whe uG es basi ~~ Oi L. £% should gy Onn ry & * * Sere, F value ¢ $6,200, 00, te, pit fe ca LJ Ww tad abana aS WGA, ale nele 2 t ve i. or or “Or * ny ee : ie | t t7 4 Lay more cy ot age’ ee Oe fe whe ‘ Ser er + 2 EN 2 ate ° February 14, 1944 NephiW. Cummings 766-26th Street San Bernardino, California Dear Mr. Cummings, statement with a statement of the balance additions to your account in the amount of income for 1943. with the company $1,082.79. The Ogden Transit Company Stock is Company Preferred Stock. Only one Idaho Central Railroad Corporation Securities the Ogden ment not Company transfer of Transit Common.Stock. a capital now Transportation Securities dividend was paid. The Utah Stock is now Transportation No these securities your Company Debenture Bonds in November. The gain, entire plus Also inclosed is and a check for amount interest of dividends account were was were called $20.82 is of $852.67 &s paid. charged for final On 918.70. pay- a recovery, taxable. Interest on U.I.C. Bonds was credited to your company account in February 1943 and is included in the inclosed remittance. No interest will be paid on the 1944 coupons. You received of $633.10. a check in December for the Pool note in the amount %22.39 in interest was not included on your state- ment. : Notes of the company as a dividend will have to be included on your 1943 income. These notes are being held at this office for safekeeping and will be paid with interest December 1, 1944. The notes to be included in 1943 income are: Monida B. N.W.C. & i/7 POM Cummings.......0-+e++$4,862.00 We ere FOO cca We are also inclosing Securities Company on This will be 1944 chit iv ks acwas 2,926.00 ccs 471.42 a check for $279.00 from Transportation Preferred Stock (formerly Ogden Transit). income. Yours very J.M. & M.S. truly, BROWNING COMPANY ce : J, M. Ogden, Py ~ S. = ca & M. Utah Browning Co. records show = I. C. coupons eventswe shall U. return§, 1 am instructions have a you vou sent you remittance from you, of checking the item. kindly verify this and regarding Will I of 7248.00. in the amount desirous Hill that also or coupons due this be so as to but the in advise Transit explanation would be of the valuable. single preparation me 1943 in the regular as of to when the accompanying very truly VW. An 5, 31, 1944 for collection, course of tn me income I may expect year. Yours eS, February that check KY WN. about I assume also the kind on January Vat W. spec tad oe sheet eres Sd Cummings interest payment and single dividend from tax T re Dear bir. and, with to the ee ine Jt ardino, % os Calif. to letter E. “~ Cummings? Ln _rephy your of ference to declaration how Kevyemic Burenu, November of income 1d ¢ any declaration for ~ doingso until after the first of the year, at which ewe » te ke a gl “A a you will+4 >.be advised of thatie PO th the amount bt 1943 gem Tis income, om have and ig, ght, whe now will tS not ef vyiW oyeVe Yours very truly, ® ° San Bernardino, November J, M. & M. Osden, Utah S. Browning Co. In accordance with 2, 1943 California Gentlemen: our 1942 income tax returm There is no need for copy of your declaration a appreciate payments to you to return thease thtsto us, Bureau regarding to the N. W. very truly, Cummings: a you recently Us. Yours sent we request your but we copy shall your of Ne < ; t Lae = ;€ ts 3 * ernards zs * dud nage sehey hee & 3 ts a* “— “si Na obs 9 < 44 WeMy dete Lae Na bh LE x 19F bate Ores @ 2) v 0 ie ~*~ Yours Lt g Si Fy wii whe Pe é ae to hem wy the ? ts nA oe ‘+ + ae i> Url ve wr * n= # tg t s &; your ~ a Pie Oe a o% eS q ¥ ty 7 Md % 4 4 1% a Vv whe ee % } OE 6] Y”) aeiee be necess~ Vy e wher MONIDA BROWNING CUMMINGS - Av env-sote ST. - SAN f f Cat : Se f ‘ Pee 2 fey 4 va] FER SS ; p \p / E y i A f7 CAS U“A- °F y, ? ; 4p os Y } AN Vl A BERNARDINO, G7 y, WV : f ( :J = cA@® / f PS g3 FP, [of ay, A, es 2 o dune " 2 ghey: a % ni £. r 92. F it CE ty f ee oe fas a £29 th fi het Dear C2, boda i hal W (td St 2 Chess DBS treet heyy, i & mm ee ik. ¥i ty Lat 3 O, iz i LYAes Fae 3 ey Law ? ri ery Tw. ie La he as is ey x a ro ~ Vn Le ‘) ye i de 6 id ud ad2) i ut 7 Of © ee C224 of re ahs. i Sa 3 a Raat bh. >WAL ULL he VOU 67 at 4 ole 53 ei “* hh aig ti Ss ie) hy ALES s, +4 ae any et ot seit Sf : ; ae . a Wd, eRe Oo BS ie Mee & “sn Pe ae eR whom a Bue sas ae i ks we Ba tet ea oy &, Gi ae re MEMORANDUM June 5, 1942. For petween the Colt's ren tang several to snd the the months United negotiations Government Stetes of have Government, a sub-license ure our: 37 ] (/M Automatic Cannon. In orderto License, Colt's must obtain our consent. The final draft mitted to us, and we have posal from the Government dred Thousand facture reduced this this ($250,000.00) Dollars will be ($500,000.00) cannon. In agreement amount to wo Hundred of which Colt's divided one going on to manufact- concerning grant this sub- of this sub-license has been speci given our consent to it. ‘The pro_ to pay ea lump sum of Five Sane will seventh for the license to 50% according $125,000. 00 which the J.M. Browning to manu- with Colt's, we voluntarily Fi Pty Thousand Dollars receive agreements with them. Of the will receive, one half will go to and been to Browning family, each. | this reduction is in line with my remarks to 4you during our visits in California, that further reduction in royalties would doubtless be made. This may not be the last reduction, because as nearly as make further after poss sible, we reductions estimating may feel Approved 3 Copies John Drowning Monida B. ae Elsie Saretn B, 5B. income June 3) P 9 | Jt to: Louise B. Biig cee our it BD, hicLeod Ballantyne Olsen ; our for patriotic 1942 thidle- bape this duty year to e ‘as jo: W, / ALI One dune 5, 1942. Mat?) s ae avy | ae Enclosed one ie of 3 is the a Memorandum family. which I am send- L have a Power or Attorney from each me fonily, exdepting you, to make these i am sure thet you will understand how 1 maldine ned sacrifice possible toward wl d appreciate WA a line Sat? TAres bcc nis "eos lis ¥ enc i actio: ¥ye Vu ") nor Fees my part, F ry 7 942 = oO ‘ ?- ) e & Fea | Cone a oF adi. . As eitie ih @ PSS £ ; =~ - -. 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HS?Co:imft tye BS WF ee ae ee bib an? Pe ae teat oP ee aR. ie €A.3-453 : tLe ae <e3 F 4 ‘ en 3 wy coe @ WU Wie atte Fo ket & WS i . P 2 bat OS 2s OU “ty t at ee a ¥ Vi ; Be Bast is) ® PR ey RE H I al .? . as eae 4 MESS ee ‘2 os renee ta : ; a S 4 “et pe gS ta ¥ PAE bacnog >} YA , “8 POT Set ae hye dhicdhe wm ae Condes te me ie*y 4 inae Bef ae prin + € . Rg: ost ie. §2 eee a ss. HS i a | Our ' ng 3 ; didn, ye AS me £ecera + ee [ad & e ott ales fect Set Py es dodo: Pt nis ry a | F ch VESD dy 3my ted {}’ oyar AR I My 9 OME % wntice Ele. he teal oe “y “ wale ihe La eS ee on ‘* Lh&X ; ap ew eS; 0 ee uF tse ee .be a ei #% a : i) | Feet] ie See Be baer isi% ee it. a ein Ege i Be ASLUPrH 4 . o oe uncer ~ oa ee OLS ee Le Te rs z EL ans - Bist oe ~ eit okt {% fa ; dee Wark rft * At LAs ide metalae coe ok a tbe ied ee bhi Se Fie 4 Pt yd Kae es rt 2 oe ed £ ae OW atl cv t £8 C0 Keats Se “be 7 us t a i?% se ¥ * Le es aie . | ys Bntotoctea z TY HF tS eo wr a seve? Re «& ih , Pe ws. bette ae g SA ty, Me .* Wis ae E halt tag ie Se CAd oh CabES Pee? LO 768 aL 26 a r og Je Ogden, ¢ san _ Le? my bh ie Sat hy ie BE aoe TRE ok Dn te a Be Sa tor SS ge ES SY By eet Be BD oe 3 ne a Bernardin o, rt — : Californi a, } > aha: & Company Utah. Gentlemen: not expect assumption Your u an LOR Gtn ey +t iLO v¢ a J 12 ° t. 5 Saageeargt careful sh 5, * Bilt InITOA Son: Bt ae ¢ Ofa and hak a i Rees. e it 5S 3 n Sea oh ol WSLS awe s patient ae Toniant RE ai Jt NG 3 ante LT e iL 544 on VU 3 ELAS explanations t o8 te eat A 904 PO 1 re te & + rast ITA + ! Vs ao 5 LVé us ° 5 ly e ct 4 Fl 3D a 7 seem b Sf ‘+ al-b VA Sd wh tit to make eT) 7 very Wi Lites - CAw Xs PEELS s - , ( OLL ij er, Lear that if ages Ln i ited ; £ 4UAid & 2 Hasso § beto he your vou x Betas he ne on SUC!L } do pe ie u an audit. Fg | WS houch Prer total . ee a SA: es nsequently, a am not sie 2. eat I shall clear a as BBY a to atari he repoi the fy ba oe$110,706 1C components sab BLS IRE parts sas Bees according of disseny the whe Bs $55,615.55 ee da f een Yours NF: Ne very ee kT » truly a2 i We. t. > yrs ‘ Cummnin cp cy LP e Foinstructions, em eS e contained Sd RT ~ in the : 7 Cummings, 26th Da Ge, bern ardi ILO 9 | eae Cummings? difference your to reply in of $141.11. ‘ You: are still berm We a +: ie Bate pn <3 February a 3 confus ot isG ue vy ate LA ade OF vu aht. uO ne ct tJ vaiioe ayn a Mo.A ie ots ie taxable on st ben {sad hes you peas" have Ae 2 OP mo i? & notes 4 ho den thle ae a ‘ f., 8 >. 18 cat Bee vee we esis LS par rt LY + oe mentioned MM 11s taxable been reported by you in of reported by you in the should not be entirely Thay eior the should not be See that will ponchoiry 30, Xa, in ey es idly Saw rownin: Pool ompany L? ena no eirie otal must wa :¢ of cord be of. dict of in prior a that but years has not however, or will ww be Gi.2 of added ye & © wa you should bf Ch add to your an addit ional On* amount of Oa vcceate dividend er edited to your VOormpany le Bel the to from the Me & MeGs BPOWNiINE ond. not CB» totaling 7taxable income of the dhl. your other £2 033-44 our letter of Hebruary sth, we think rleas Ter hea ck to our letter af stated 1 that uae *" Ah tes peen he Ss LiCl cash ey ae have previously” umulation in the e the ein we i he tye considered. ma made up your portion and he Tn for current Yoar. Therefore this construed as be sing all taxable. Bh ra it you sh ow of Lf you will refer to oxpLa. an more fully. sy fi ros are bel Union . eps total inched - your emount , and pa rtly either the 1 would wee ie ~~ * BELE ei SF Pool, By accumulation, We mean pts es prior to the current year, distributed be for ee he eat cm r : rs} a) ALTAN A 44 won > * ope in incorrect. bad te: | ae Ps ‘<r ote nig third th amount to z Lnis eve in . namely 5" £ ae a. ae 2 0 Lk R le | ceived, purposes mM, G&. a lees oe of rom vyare check end ane Guupaar % have ae ¥ from time hae account We have attempted tO it titty to pay attention any or emount 5 she as we wous later FLSe you the amount uO We will endeavor to reconcile this f O 2% wh: wed iA 9 + int % we i Sa have income iyh @ "7" FALLS Fet oruary 10, 3 1942. separate report will have to be in addition to penne 4 26,600.00 made of the dividen nd deolarz red and paid in notes of 2°72: 661.00 and cash sent you of cae 20h. O00 making a total of to report on the Moni da a and N.W. Cummings joint | represents one side of the pict sure, and account. This, we think isan on your 1941 tax returne Ou must explains Ae net en dd ci 24 & ¥ - 7 to the other side that you seem to be lees the chec iS and notifications of LState of December 3, we sent you check =, 3’ COMn-~ we oo fused butio on, Y? ras aiid ae ad ot Unée for broken Credit ¢ Wh Say pal: Union ex January SS Spb sage be tidehe cL Set eredited pom aDUNAOn Cre dited to wy to your your ne= a bed +S Le ers OO icot credit > QA L526 5k 15600 account account 35 Af 1 «OO account ~*~ sae | re SS ot 3 % eae & S i > _ wo of © a ae now acecoun oy this AY one oy opey notes represen bing 2£0UL Comp’ an ~, f 1, td} Esta A wet foil 1941, repres 6 on your CO! mpany xecount of ‘ee Gited to your Pacific di: vi Ci. Esta kes a & as balance Fags | ry #% . eS 5 & :ma § >! en ¥ January 17%, subject to or reedited to by Witthdrawal your you. your proportion of Donita tt paid in notes to the Pool. Add to Gena your proportion of the dividend paid in hold for your acco unt, payable in four in 1942, and add t o CALS “ the renresentins your mailed to you! the tO sail of these amountto representing the t Ov ad of cash credited to your Company account, ¢ hec ks s ennt you and notes held Ty you to make @ we & dvised us, ali due in 1942i 6 C ash a cz ts portion divie ACCOUNTS 305 4! opt 30, 362 S OO ' | 27,976.00 >, by total i: ey ahi 7G the difference bet ween these two amounts emg from represents accumul CA,we Lon Lente eae pac tions in your Pool and the seve2 + & L a em LO; - of eG ; 21,671.00 wa return, distri- whe, e i ously recoived i S not now aLéar. 1 Get f Or it OMe by others check cing clear will au % However, up vreve if it reconciling have Yours very de is truly, | ft > Bro wning ere. Your +. 2 Mutations esat aa “el 4 es a cok Se cl t a 3 J \ # ompany , : «7 le co e the “| (% J 7 7 whole matte pavable ae Los © CA i? total. + 1, LONE & 4 brug3 A Bis, of ° sum the ke t — ~ held only eig] of these newly =m Seok aes Bg ) nuarv fr tot ali Ine fn AS We RP ment cives Pig now Ww © as - Sued cee 1oned ral understa had Sey + ~e ara thLhNPOWS re notes abe s uy raat 23 once you a2 hold es to ef: a 3 Zs pe Bs | C4434 nN evert ATED TT Gi CL oF hea s le ct ro oe S Yu Fah Le On a tee d Poe we eee s A ae ; ‘ - s a he's * ae ae i¢ eee Se a gabe ton 4 ae ae Lt. epee 4d — “>ih @& 2 4? A ee tn rdiy a 7 ¢ by -'5 TF A * 3 4 ty ONLY pol 3rs , (1) grt A ak = mo end Sone yb 17tld2she:¢ % qa & ? Oe = De he why dw eS ? An Da + a-t rr & boat L Am 0 fee tobyry, ment & ft © ye + YO gle Ww] aa bib tee mnt M RS ‘dbedds ig a| Pete cos y an Ld a rh ““? #5 Fe stom, » : ot io i > es y ; ~~ te YS Leet ely is Ace 2 & he © co sy e a. nf pSE g OY te $9 bal ut i" 5 wil oe -' \ @ * ee ee. Peas oa em PRD; te ; G te Mea Apter te eT ee WGA. ‘: f € Buy nae ree Fo Snare BOW vim a ws dio cr o “ewe a, 4 t mie oy yr? ee ass ahh Fine . > o eR "UG 5 ar ye a ae \e™ ar 3 I¢ Ka a 5 3 Se L9L2 e 162 f 26 Fone February 2, 1942, J. Me &M. Ogden, S. Browning Company Utah, Gentlemen: Thank eems clear for vou except * Our your — the “y ee records letter item of a ’ don of January 30 rela ae as sin $55,615.55 show* Be ta ie that from sos se have we e the 2 vetae to income 4 actuallv for a : 3 received t/ 19Al, it all : any thine Yeats fromtp: as Fool for 19Al1, gece Ge we have Valts letter of Yanuary 17, 1942, advising that > ct 2 result of a recent Cie Gri Des ion) Oise s ace unt has been credited with $30. 362,00. This letter also iycloses 30 shares of First Security stock, which we =ssume to be a Cand ie of ae (on ; the $55 615.55 Ne : A Are we we take oo mer / 7 We this ‘ 3, 4. also r + a ety letter of on o> of part = + Te * s not November * Vt an aw f a € ey ps ) the 194 Ai ge 2 know 24, he January 3, of the $5 + ; but we do ATF value ote TAT Yr 3 ry ~ saxcent of i «| the he ; , > % Fant stock, mentions: 510, 7308.5 Ly v¥ accompe inying f : ¢ 2. statvere » we asst P dividend Cam oe at > ™ ct | have Val'ts a Moreover, we have Val's fr the , part ' of letter be 1. to wh question, i distribution placed why we Fs — “+? correct oo £2 h in view of your le this amount is not + my in —— the oa, +f of June $10,306,5 pr bie dh mp | c> letter of and we Estate, February 1, 1941, therefore ,this CAG in 1S 4 TOT which pa: ted Bae oF : $55,015.55. since we have no other record of any remittances or bic of sums being to Monida'ts credit as having been received from the | Pool, do not understand ae report the item $55,015.55. It seems to us instead, eke A should report $30,362.00 Will turf examiner, raised, plus whatever We ha out to we sha eo for we b we the there should was is a fair price for the 31 skares of| Figs orre ereatly when the facts. are clearly understood, your : Since we are the ones who must explain things to : appreciate i fF you will explain to us the point we have th may it notes we sent ren them eventually be a difference on convenient en. to be t sugsestion, 2h of opinion in the l ocal o the 1941 Or the 194 y) eee you upon your Yours verv We ahle shoueltt is sincere ely, //: WY. N. : OD ea. Cummings, : it SS* % 4 ie ae a id ie ae SS y Bh S at wit i ; Fae ie & he. Kis 4 2 4, OL ee pe % ad } 2 EMS : ‘ey "Regains a Ae _ £ a apr + i ee ow % Fe ee ey Nflasl » * Haw a ~ 5 gy pet cpg »ta Mea } Nhe dLs * oo ~ si @ ” YFFad 5ate J ee x * 2 < IGOoMe ” bo Eo “ e ~ a ra ee ie 5hpyg oO ~ Be risen Mon ole 5 hs ALGa en eee a Ss ® et “oe i , ee Ya set 9 out 3 LO 3 i bent ets Be 42 4 so cgicas usin I7Ce 4 ed Newitt i ee ‘a om ell ak ¥ ~ Aare : * Ya & W1Le Gt oa & v A 4 +} ee Be {A +... Ps * = ee ee et Bent LO re M dn ty ym F35 die he th ? wher a ment O.3 ay al ee ~ Nal avian 3 nets Street, ne tts got =e pernarai no ( = ee Rig YP at disappointed RE rs Sea ee uF So e e eee nad Hi any thatMeroe Suh oman aoe you a could Sones op we aE % t that LiCaA & we wc ae "aA‘ : notes notes LOings: Pea to ba hee ik ia notfn -y come over ene patrage, Ow 4 otan ee | : 4 fig : a > t n LS W ee M4 Lave to Sna 1 aS downr = ak. * -”~ Aan, at Ye = + my AY 47 I + + 5 my ON OF DUSINEsSS received ou “ a are a aN going to a various meen aie ok 7 BO de ed Ne eRe +) €)} Con report for ae T= iW? MeBee TOM. JF LA i j CA Peanort. Leppert PARP ET ~ Wa \e O gt DPi KA Gr uae C223 w/e CYYY £ Vf be etadg bed s i Tt) ZL ; ar arrangement ae Et 4 es > a i t an gh o> 4 by ae Be ot YOaCil eee 2 £D har cpr Re Ra § i wg 34 << A LS fa eS : wrTT ESF TAT CD GY © - ~ OS wz * ik 4% ] TH ‘ i On AI ANS JCA : TT SL ¥ oBe did and oo eB Mt t notes, 7 VL 2D ry, tar vu e TT"y2 2 Wai WI 4 a. Write EL ’ “~ TAs OS Ch “ , okt we insvead “ -* 7 ele, oe, an, eyo4 % eytion3 ae a tie Rie, 2tA. - & rs Xe wie + en ” oF LA. ale Bo on ay gt ® ah 3 wOOTLG ; ~ ™ “7 ~ Se ey Ti ~~ pea ; 4 % 2 ey ete Y we b wT 2S ‘' Rah: ~ be an ae, 7 POO SR ote —_* f, Fi) Oe Ley es ee tiny wit fTa i Oe ae a ye, Oy C¢2. Godt.2" alt oh,2 “fem em aps By ts WPS i; ayy te ® Lal a Wd : 3 ae Sar nm sh VOCE a : ‘ = ¥ ae. ty j ; % Ss is oe OF ez . s Her a oe share Zs, b * “~ iwiee f on % #¥Oae “eto ye se » 3 ae ® e ux < e oe4 account has on ® wy . gem 6 30 ed of. § i w 62 ve 2 © OO o ae es | | ‘tae se ¢ bs if 2 a 7% ; 2 ~. ey ae | Sere MES i Beh adie {i +k? ee “YS ©} ‘ = .. cel ms a eo, sn® = + Neale is . a Vere d 4 od %= cy éa wry 4 7? * Se PO Foy oa ? not ohoYU 5oy J, Sen WS one Cava t Ee Rul Saat et See ~ t he ¢ beeBy a "a ee ee at 3 - ; 3 a % pts: 4 ila CeesNae vir te Ae fewer tse > “a oe 4 Ol go [| f. » * “ey ans ae Sa & cf avi £2 i de Vv his LU LC ds a Newt i £ vO ae, Baws Los “y aes ¢ oh he ew ae sae eS) 2 . Sy teenHe od ¥ eee ~ & 3 curr oe & +> «By 4 BD bed ; ~ Ss on a od iit eed hope : ng 18, and — oe . Cs Gt?. ~ wo > es K. fhe ne Y ate» ey sik@ “Ss ey YT ey cv" baal he easels C ot apcche inte > . (Mates fonre Hee ae One bie ~hid ” 4 Vs 3 mo * * r pao 5 _ ; * ; én Le : A ie 4 WP & a + & ee iw YY : zt an ee er ee tr ‘7 ‘ od deat’ rey SE ON he i hoo y Ww z wt OE | he tn aD a ae eh a ~ 29% Ff 7 } € he” ie ole Wate F ae ee HE eet % a¥e; Niet Bg Bok ucleabed y a, 7 : Sie? eet to Va i 9> . ie | ¥ x a Ep ¥ A a herSn iy 2 ie es bt oe, 2 } 7Me ff Vompe “0 dike 3 i .alance % sy Ne Pas “" ry ; 9 fw aie ch Oe 51 ‘ e“ # yey oohOO SB £Fn yth & ey ‘ anh (2 *| i ile 4 U wd ree Rela y} ee} OW toe Smo £ *. &SatheATaap NeeATA by ae L a? PS Grn ae ihe cing os “ git, He he bas &¥ ee Fa ees al Ete Be We we aie 7“? pein uk.4 1 n 4ss what ee b3 > sf |A ve rd nny PWR ey Rade a ij ahs, eras i) 9 feu he BAAS t ~~ : Pia &gt fatifns shat Nat ra e a °° a oy¥ Pe "y a Wg : i ry = C leery ey Ths Fae bi dee g are ote t va pees " bi ding Es) de % QO} Trig a ee? - od wobe & te > Ss & 3% ilsSeBis * 5 feck tbe 65 we s » * : Sug? ro i}, en] 4 ht ar ae : ¢on Su? 7;k we ' ; § Ste, & vibe ie 3 ¥32 de omy fH ots ve as See SRE, oe 43 aw¥ sheue pin z Ge VO I ‘ A eS ah ein, ey i t f : ee oe Reet not w © x3 . 1ONne % a £ ai Yet wn %at nae ey eo ae ¥ = a =e * i alee gyn sived of ¢ POU» £O LEIA On a WP abe * i pr %, fe Ud Seed Gite Lol ° te Lneorn a % 3 tein os © £u8ae é + oe yt Pas sn : Oe Pye oe eG grt, sad Ce > 4 ‘ + — 2% * - sb. “- ae % LUE « A yt ; ee “3 > Wr ideo Bole Re F j 14 Hy* > we G oy £ ee a = ee* . > "eat nn ae Ld 2 eo Ceoenadl a ony to en 5 r A iaoe RS ory oa % = bat ey é 4 FY Li nd % % hd DM Re e | ide ey 4 & “Eo she + oy by ] Je Mg lds nhs “™ iLO oF e. i uG yii~ aps i & bi ¥ V a 1 ; Or. letter your you of ] glance 19240, refers the ie oe not ae bures t an 17 EH SS Or vou 7pne t 4 ade NSF } NS Tes yc D9 2N of i reporvea Oa SF: a 5 CS — V amount os Bo Lett a whe We m4 et t bar re, VCAws& g —_— - mo snow Vv Tepore naturally from and. - happy to your own ends, re inl eritance os -LEVEe, proble OMS» tak opal ean rae ~ \ CA ae eS althoueg their cr h «, L you nc tA in come n¢ on my leave j from get must eas as my ones, and ore one named 211E oh to outlast howe ver,as I + any to 15ay os CV Cage double your: am trying 7 paliae.in st aD u are ULEL recoras Ba aks last k which may WI your CA whole already you See purposes * PAP AIT ed it de 7 ax. thus ASMOIN you Letter. rc) uu <5 j have corresponaance, enjoyed iw ease, comes, piNmEAoRG SMA « After Five Days Return To | rat EA pPOTE:tingVIS. SERS "oe Z %od ~ Swe : ~~ ft Browning Co,, Utah, HOW, 3SNI430 7 Te aay. Ss oh a - g fous ; eee a pen we ‘ nat 194] eon a eS Lt Eon a “t : Shale ey OP he ae arn Pees ae y ‘ a > thal | at ~ re 2 0 oy of é. te be( ® . Bs ery a: Bate C3 fs, sup Fy , vo # a ie ee 37% te, ae ; Wii te Bae Peer: WI? ~ Ng bad = NS -~ IS hed Gal © #2 ae hal és is 4 oe e ue @ bY cs tt cA% be rs % bea he ” cys ae e : be * Fa : e‘ a bot oe : MAO LLCO 37% i ‘ . fers *% 4 ~ yi Pe OVW fois a ee uf ® ae Ni? +yie ; you s vier ¥ ‘ayes esd re = he a re LL tL! p 1 +2 s. %, ob 30 she | gf 4 ¥ kJ e% Bawa love, » 500 /@ * 23 £3 Meg? O7 Maple “ #% : i wi \ 2¢@ a wy i? Ana Gi + i ~ oo ce we February Monida B. 766-26th Bernamdino, Dear Monida, and 1941 Cummings Street San Inclosed 1, please a Company Calif. find note in check the for amount $8,668.56 $4,551.00 which is a distribution the Estate of the last J. M. & M. Browning Company dividend. Kindly closed. sign and return W the i t h - receipt OVS 9 of from S. in- MONIDA BROWNING CUMMINGS - __ Coenapere ST. - SAN Bhar / f If / y, j ¢ ap f j 4 j ( va ; / / r ‘dj Py VA , A ->—f q- A f a Vey jf fq i 7 Ji A a ZL FF * ALD <4 Oi / Yhoe pty AAI RN thtilGAUL fn nw -_ ; ye /) GRA ZLA TL BERNARDINO, 7 ot. ;Gf Charge to the account of CLASS OF SERVICE DAY U'o x asa 6 ate TG Fe ee ar = I cas) \. CABLE DOMESTIC TELEGRAM DESIRED W ORDINARY ) I a L\@ ee 2 1206-B / URGENT RATE LETTER ACCOUNTING INFORMATION DEFERRED SERIAL NIGHT NIGHT L L SHIP ‘SPECIAL RADIOGRAM SERVICE Patrons should check class of service desired; otherwise the message will be transmitted as a telegram or ordinary cablegram. f TIME FILED R. B. WHITE PRESIDENT NEWCOMB CARLTON CHAIRMAN OF THE BOARD J. Cc. WILLEVER FIRST VICE-PRESIDENT Send the following message, subject to the terms on back hereof, which are hereby agreed to January MONIDA B. CUMMINGS 766-26th STREET SAN BERNARDINO, CALIFORNIA PLEASE MEET BRUCE TUCSON © Ten word LOVE reply AT COLTON 6:30 PM TOMORROW FOR 9:58 TRAIN VAL to be paid for by J.M. & M.S. Browning Co. TO Charge to the account of CLASS OF SERVICE DESIRED DOMESTIC CABLE TELEGRAM URGENT tt SERIAL — DEFERRED LETTER SPECIAL SERVICE LETTER SHIP RADIOGRAM NIGHT desired Nc should & M.S. Browning Co, wv E 1206-B |X" | ORDINARY DAY Patrons JM, \ = NIGHT check ; otherwise the ; ‘class of service message ic rr i one Lr bin Sagahs gd deed gra will be la 5 R.8.WHITE PRESIDENT ACCOUNTING Na ; a & | | : TIME NEWCOMB CARLTON GHAIRMAN OF THE BOARD J.C. WILLEVER FIRST VICE-PRESIDENT September 19, 1940 9:58 P.M. SOUTHERN PACIFIC TRAIN LEAVES COLTON INSTEAD OF P.M. COUNTING ON LOVE INFORMATION : 10] 4 4 MRS, MONIDA B. CUMMINGS 766-26th STREET SAN BERNARDINO, CALIF. A MILLION a = Send the following message, subject to the terms on back hereof; which are hereby agreed to 10:10 | AT YOU AND THANKS FILED February Mrs, Monida San Bernardino, Dear Monida: 766 B, Cummings, 26th St., | school in California, i returned Arizona which you did explaining in 26,1940. have had and I would yesterday have with Mr. like to the been after having reviewing Steckel, go a handling of little the the bit family put Bruce in than he correspondence further pool so that you Will be fully informed as to what is going on, I have adopted a policy of distributing all J.M.&M.S. Company dividends paid into the Pool as soon as received,3ecause of the fact that Jack does not have as much of an interest in the Company stock in the Pool as the rest of us. sinee he fave away LOO shares of it, therefore the dividends received into the Pool are dis« tributed 1/7 of the amount of Company to each one of us, except Jacek, whose stock held in the Pool amount is diminished by 100 shares, Of the other assets held in the Pool, the main sources of income have been from royalties on the latest type of Srowning pistol which F,N. manufactures, the Overunder guns and the 37 m/m Automatic has his full share along the matter that these Cannon, of which royalties one-half is paid to the d.M. & M.S. Browning Company and one-half to the J.M. Browning family under an arrangement which Daddy made before his death. Then there are some small dividends from a little First Security Corporation stock, 10 shares Allied Chemical & Dye, 20 shares of Public Service Corporation of New Jersey, ‘The income from these sources is put in the cavings Bank until enough nas accumulated to make a distribution, Of these amounts Jack 1/7 Hoping entirely clear to With with the few words you, love, rest of of us, explanation will make February Mrs. 766= Monida B. 26th St., san Bernardino, Dear Mrs. £ 15,1940. Cummings, California, Cummings: in reply to your letter of February 12 with reference to an additional amount of $1720.93 being your equity in additional income in the J.M, Browning Pool, this amount has not been distributed to the various individuals, but credited to their capital accounts on the Pool books, the money represented thereby being placed in the savings account on interest, We will pass this letter on to Val on his return as he may wish to write you more fully regarding this, check for eredit in ,. ¥@ are, however, attaching _ df there are further (1439.08 which represents the Company aceount, any the hereto balance questions necessary in the preparation of your income please advise and we will answer same, t Respectfully, & Tye FLD « 0 FQ HOD tax our to your return, Penoruary Bay Peete i dak ee ™ PeLerence Vali forr vosend Tasted LA cy i ae =r 4 a & arm % ; i tT en iJ eee N40 Poon & * 4 Me: cae = aad ¢y { ho? hes EF et v Ve ore leis vt ans oa ePO = Ss hides a hie £7 re a ee ae wears eine seas: ae Ka Ve 5 ty 32. win a #; wis Sy rr eae * dake “1 4 4 ~~ 1 me wedie ied La Yds gy "OI a ot et Ay tn LESS mS €3 B £3 bal tL Ya i BEM Gove: ye ament mn in “Y ay OF ri Let fia = wee Rome ty 6bO b: 2g. ore ial iv d. i"1¢ slivch Nel CEN oy Lie Ses Th & CH oa be AM \ tas @ arf ¢ Sach 4 seiees fit, 4 ryes se oe Neots F Sin ert. oy Fw gow Cu oe ei maser BR Ot7 i on Ole Ayal % rey ry as* tm € Ce Leb 4 ce i OT. IOTCG Federal % a fac Fe * aes ; LOe F 5 a 6 _recor *¢4 asved oo? ey yee ae als +); @« ihe S s Fte, ee gee os} ea ais # : a le ga ah et af > ata a ae GIL oe ox bak at 5 te5655 £3 4 Fa ae oe a ® ealche to ' DLy “ eS oor yer VAs hs +e ae ARS 2 48 doy wie de Vy gn dhe é ie Pol temrsite ee, O71 om be. kX « ee - At. trom 5 es Wile oe Slee A E ACT ders Smee oe Arte Ld <5 rie Bin WD sda Sue novead 3! £372 '* none Sy? ae @ Dye ae ‘ty o elee mer w h ; #%y ghd ayo FE FS ey% 4 lhe hist hnShe S48) % ee pad. 4 « eee 8 @¢ 86 one ee @ G0 6! et ee ey : : wr * =: he £ ey ¥Es A & ek 12.046 # i en TO a hia Cres Pek, oot er a7 oy Ast ‘ z a a oe i hae : 7 96 eo Gi * a, ey, ide whe ae af 50%» Bb hd wiwtind be of ee haa diy wd he H as ry a 8 14sey << Sh Pe o a bee COrDess € Tel pnd OE i EY : ooa aot aE February Monida B, 766-26th 2, 1940 Cummings Street San Bernardino, Dear Mrs. Calif, Cummings, In connection with your 19359 reported both to the Federal State of California that you Income Tax Return, we Government and the had a taxable income the Company and the various were shown on the statement recently sent to you, items of income of your Company If in from the J.M, Browning Pool of $15,265.58, This is in addition to the dividends received by you from the there items are any please questions advise, Yours connection very truly, that account with any of January 16,1940, f% os ei ae * CETL fe ‘3 Fee | ae ali Pawn troy £% os ef GA we wn se -~ § il Oe A in COT iS we ae + fine Ae ny A hip Pans Pe) O7 1% 3 V2 eH Y thins po ‘TA TRS TTC ¥ iLL Niet a) bE mic ls CRegpacs ie the % Ce Be enclosing year 9 £59 * rour 1939 shows r O08. i ¢ CCOumNy Cor apany Risilin ie re eredit% ty his. 8 “peprese a ee mes ion Tit. TMrst security Cor aDALY ~» t ogether with interest, and iL of den Transit % Debentures, GLaVvVice;l 1d 6 ee oe for vwour i avyor ef CAyT eblin cess > tthe, Pron 7 RY iz" LAs a GR Or ed ¢ 4, ie ake balance fo" wile frit © sain é Eig, ae Bt iy enent ae ae Oisd ey ee * Oy laid Toh i % itt ds ale { foeaf ‘2 iil he ey EAA Chit ae ae re & wa. e $ 1 f3f2f ae eP ar a yin va * 8 4* PeyTer ae | ae ilveile walle Ms ; it hn Se tee be eS tlh he mcLosin Ls tat * Fay a aa wie eyo fy Com Na a, eA "y Ofte, vor oy aé AS ; er ae ‘y . of a | % mry wih ~ . 7 4 . - Poe &j Nae Bier ae wale ~ ge = £3" 7 33 ae % | wr tt , . itr) } _% ait ee SCHOLEFIELD, WHLLS April & BAATER 27,1939 Mr. M.A. Browning Ogden, Utah Dear Mr. Browning: Nr. Steckel discussed with us the question of a transfer of stock from Mrs. Monida B. Cummings to her husband, the question being raised in a recent letter received from Mrs. Cummings. II (8) reads We as follows: find that Gift Tax Regulation 79, Article "If A with his own funds purchases property and has the title thereto conveyed to himself and B as joint tenants, with rights of survivorship, but which rights may be defeated and either party severing his interest, there is a gift property." to B in the amount of one-half the value of such It is our opinion that this section of the regulations applies to the proposed transfer. Mrs. Cummings would transfer stock in the J.M. & M.S. Browning Company with a value of $80,000.00 one-half, allowed to herself or under and $40,000.00, the law, husband is there covered would as joint by tenants the be no specific gift tax and inasmuch exemption as involved, ~80,000.00, emption and in the letter from Mrs. Cummings she mentioned however, inasmuch as there is a $40,000.00 specific exalso a $4,000.00 exclusion, we suggest that the $88,000.00 Value upon figure be used, placed if the the transfer stock should be estimated, taking gifts made of this stock by that the into consideration the values used yourself and Mr. Val Browning. in of is the made. J.M. We & M.S. also suggest Browning Company Undoubtedly before the government passes upon this transfer they will request an appraisal of the assets of the J.M. & M.S. Browning Company at the date of ¢cift. If it is your desire to have this appraisal made for Mrs. Cummings, we will be glad to do this upon receipt of instructions from you. ~~ the basis for gifts Under after Section December 1135 31, A of 1920 the is Revenue as Act follows: of 1938 Mr. M.A. Browning - 2. "If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift, except that for the purpose of determining loss the basis shall be the basis so allowed time Mr, of Cummings; the or Mrs. the gift, fair market whichever is value of the lower." The aforementioned basis, Cummings basis has already property at the of course, applies been established. to Mr. Roy D. Thathher has been checking into the question of transfers under the California law and he has advised us that transfers of this kind can be made as joint tenants but not as tenants by the entirety and for that reason we have not given any consideration phases, under to the regulations Mr. separate Thatcher cover. Very covering is that writing truly Scholefield, phase you of regarding yours, Wells & Baxter the matter, the legal THATCHER & YOUNG Og¢gden,Utah JM. & M.S. Browning Company First Security Bank Building Ogden, Utah Gentlemen: request to Re: Recently of herself between Mrs. and Since husband it to husband some and for as states and wife definitely be be conveyed to husband estate by the entirety a a joint in j wi us with of transfer tenants. a Tenancy. regarding cannot exist the by tenancy a her of part tenancy ers the stock entirety have checked into the ad the state of the law. personal that established ¢« doint conferred in personal propert California courts t cannot exist decisions by find her in Baxter Mr. Cummings Cummines g tenants, at property but that I may an It seems to be well established that when a joint tenancy the income may be reported separately by each of the is ereated, joint tenants in accordance with his interest. Thus, if a joint estate should be created in which Mr. and Mrs. Cummings would be the only tenants, each may report one-half the income in his separate income tax return. property It in is also his own well established right, causes that the where property one to person, be owning transferred to him and another so that a joint tenancy is created, no consideration being paid therefor, one-half of the value of the property will be treated as a gift. ereate It such is therefore a joint entirely. tenancy. The competent procedure, for Mrs. however, Cummings to necessary under the law to create a joint tenancy must be carefully followed, Mrs, Cummings must transfer the necessary shares to a third person with intent to transfer title to him. After that has been done, the third person will transfer the shares to "Nephi W. Cummings and Monida B. Cummines, as joint tenants with right of survivorship". Revenue stamps must be affixed to the transfer in both cases, This being done, they will be joint tenants, and if the tenancy is allowed to continue until the death of one, the other Will become the sole ovmer of the stock. Each of them, however, J.M. & M.S. Browning Company Page #2. can destroy this characteristic of survivorship by conveying his half interest to a third person, who will then become a While the joint tenant in common with his former joint tenant. each will be entitled to one-half the tenancy exists, however, income and @ separate will be return. taxed only upon provoding one-half, Yours truly, THT AMOTT PTD THA LUE Be & Tor y OUNG NEL AMET wD LAAT he makes Qctober Mrs. Monida Dear Monida: B. Cummings, 766- 26th Street, San “ernardino, California. We are in receipt of your letter of the 6th wanting to know whether you can get $1000.00 on your arrival here on the 20th. After checking into your credit and everything relating to it, I cannot see how it can possibly be arranged. ive grow more careful as we grow older, 4 Nevertheless, if you will promise definitely to pay us the aforenent ioned visit, I would say that it was worth the $1000.00 to see you and that the money will therefore be available. see you both With love soon, and Very MAB: MS best wishes sincerely, am hoping to Nf j os > fp yy _—_ fe =< , Va So 7 ; Lfi_f/ A 4 I Af caf : Ae AML i? A fA 4 WA fiAf oz “ y LP —_— ” , 4 Mareh 25,1938. Mrs. Monida B. Cummings, 766=- 26th St., Gan Bernardino, Cal. Dear being to HMonida: “he cash on hand in the check for which is enclosed. distributed $3200.00, today and your Please bear in mind on the dividend check sent you this Estate distribution check March, LY» VAB: MS Enel. and you will have to With best 1/7 fanily share pool is anounts that the income tax recently and also on will be payable next make provision love, according- March Mrs. Monida 766- L6th B. St. Cummings, 9 San Bernardino, Dear Nida: to We Mr. Steckel stand ine 11,1958. Californie. have and regarding just we the are received sorry parment your letter your Federal that of there is of March anv and 7th misunderState As I informed you at the time of our pleasant littie taxes. isit in San Bernardino, we expect to pay a dividend of That, 15th of this month. $2.50 per share on or about the at least, is our present intention. This may help you with your relat tie tax payment but, if not, would edvise that you cash in sone of your postal savings to pay the tax, since we would be very severely criticised by other members of the Company if we advanced for payment of taxes. vears and Tt make would be adequate dividend I will payment. With love, best money Hope I am any lawn you and when MS to sarden Sincerely, VAB: member well to bear provision in notify your to of the Company this in mind advance. for expect the next did wash not future away. MAL ae Py ae MURL Oath oe Apt) (AE / Thon) tut age fs y, y Hl : if Tg foe LtceMblet. 8/997 Mile afi AN yw tin Aue Pe Oe oh Yi aa Cane Pa Fiore pt December Dear 29,1957. Monida: A distribution from the J.M. and Rachel fT. Browning Pool has been made as of yesterday and your 1/7 share amounts to $5000.00, which has been credited to your Company shows a balance in As you paid after January your account. favor already ist on With VAB: MS Mrs. Monida San Bernardino, 766-26th St., B,Cumnings, Cal. know, any Your account of $8,617.17. no Company love, interest now will accounts. be October Mrs. Monida San Bernardino, Dear Monide: $10,700.00 per on share the notice B. to Cummings, Cal. Enclosed is representing and stock an extra held As 20,1937, in you a Company a regular dividend your will Stockholders, of $10.00 nane. see we from are dividend dividend the check for of $10.00 per share accompanying discontinuing the Stockholders? accounts with the Company. I suppose that you have a checking or savings account with some bank in California and that you and Nef will know how to handle this check. If you desire any information or assistance which we are able to supply, please don't fail to ask us. With VAB: MS Encls. love, N. W. CUMMINGS SAN BERNARDINO SAN VALLEY JUNIOR COLLEGE BERNARDINO, c CALIFORNIA SM «3 Te, Da? LIF QP Bone g © N. W. CUMMINGS, SAN BERNARDINO. JUNIOR PH.D. COLLEGE CALIFORNIA 8 afpteter 225 1 a september Mr. N.W. San Bernardino, Dear Neff: 28,1957. Curmings, California. In reply to your letter of September 25th, I am enclosing copies of your Federal and California State Income Tax Returns for the vear 1936. We had no information as to your salary when these returns were made, and I do not recollect that you requested us to send the returns to you for filing. J am attaching a sheet showing the income as you reported it to us for 1956, plus the J.M. & M.S. Browning Company and First Security Corporation dividends of which we had records here. to a fe refund, are but doubtful as to whether you have any right you may have information which we do not possess. in reply to vour request for information as to the future payments this year, I take it that you mean future payments of dividends from the g.M. & M.S. Browning Company, since I told you in my letter to Nida that the income tax payments to the Federal Governnent remainine $30.00 per share. if you want to write me. any more With you and to $476.64. will be this neighborhood hesitate of be love to information, Nida, Sincerely, Enels. to paid this year amount I cannot tell you exactly what the Company payments year, but I anticipate that they will be in the please don't September Mrs. Monida B. Cummings, 766— 26th St., San Bernardino, Dear Cal. Nida: We are enclosing check for $4000.00. a check payable to your order in accordance of September 21st; also a statement account showing a credit balance of this 23,1937. last You will have out of and Neff of $476.64 to be made we &ll Hope love. you December. send another your are for $4000.00 with your letter of your Company $6,837.78 before | income tax payment Company balance in Keeping well, and eat Mh : Lal: Ad ULL ist gbii rhe pd s tae nd: ; N. W. SAN BERNARDINO SAN CUMMINGS VALLEY BERNARDINO, JUNIOR COLLEGE CALIFORNIA Monida B. Cummings, 766- 26th St., San Bernardino, Dear Monida: Ogden Rapid Committee Cal. Sometime ago the purpose of Transit for contemplated the which you held of protecting the Company. your interests tine the Railroad has been Company foreclosure Since that bonds were deposited ceivership and has been bid in and who denosited their bonds for this with reorganized purpose. in the old a Bondholders by in a through the re- bondholders The interest of those bondholders who did not join with the others for the purpose of bidding in the Road was, as usual, paid for by those who joined together and bought the Road. Without going into detail, your account has been charged with $559.19 as your pro in the new company, old company. rata and interest has been in the credited stock with and debentures $197.69 from the You now have in the new company, called the "Ogden Transit Company" 186 shares of stock and $2532.40 par value of debentures. The stock certificate is enclosed herewith and the debentures will be held in the Company vault awaiting payment. It is and yield over anticipated the course of that the 6% interest. these next debentures few years; will they be retired mature in 10 in full years You probably have heard that the rail system of the old Utah Rapid transit Company has been abandoned and that the new Orden Sransit Company is operating with buses. You will be pleased to know that the Company is doing well and we believe that the investment that you have is of real value. A number of years ago the interests of the Browning Company in the Ogden Rapid Transit Company were distributed to its stockholders so that the Company has very little interest in the Ogden Transit Company. The combined interests of the Brownings represent about 25% of the Ogden Transit Conpany, which is of course important from the standpoint of taking part in the operations of the Company. In order that we may have the power of Me. B. Gi voting ed hed this May’? 7 e stock at the annual meetings, With love and best wishes, we are sending a "Continuing Proxy" to each of the stockholders of our Company with a request that it be signed and returned to this office, Those in the J.M. Browning fanily will be made out to Val A. Browning and those of the M.S. Browning family will be made out to M.A. Browning. Your proxy is enclosed and, if agreeable, you may sign and return it. The proxy, when signed, will be filed with the Ogden Transit Company and will remain in full force and effect until written notice of revocation is filed with that Company. This will avoid the trouble of getting proxies each year from the various stockholders. Sincerely, VAB: MS Enels. April Mrs. Monida San Bernardino, 766~ Dear 26th B. St., 33,1937. Cummings, Cal. Monida: A distribution of certain assets of the fanily trust has been made as of April lst. This is a distribution of cash and certain of the stocks and bonds which were held by the trust. It is requiring some time to make transfers of stock certificates and take care of the mass of details in connection with this dis- after preliminary tribution, and a detailed report including the Trustee's reasons for making the distribution and also the amounts which have been distributed will be sent you as soon as all material is available, together with your share of the cash, stocks and bonds. distribution, There 1217 remains shares in the trust, of preferred stock this of the J.M. & M.S. browning Company. As you know, income tax laws have become very drastic and we have therefore been figuring out ways and means of aboiding them as much as it is legally possible to do so. Marriner is recommending to his side of the fanily that the Company preferred stock in their fanily trust should be distributed with a view of each one of us distributing his or her share to the children. As there are 7 of us, each ones share would amount to 173 6/7 shares of this stock, and, if we left the fractional amounts in the trust, it would amount to 175 shares each. it is my intention to distribute this among my children and thereby save considerable income tax and inheritance tax later on, Each one.of your cases is somewhat different since the number of children varies and the amounts which you might care to distribute would varv also, Iam writing this letter before making any distribution of this Company stock so as to get the ideas of each one as to how you would care to have it distributed. There are reasons why this should be distributed very soon. Please write me at once your ideas, IL will be glad to offer any suggestions which I can in your individual case, and then make the distribution according fo your desires. Please write me at once so there will be no delay in making the transfers. With Love, Sincerely, VAB: MS March 31,1937: lirs, HMonida San Bernardino, 766~ Dear 26th B. Curmings, Street, | California, Monida: Enclosed herewith is a "Call & Waiver of Notice of Special Meeting and Proxy" for a stockholders meeting of this Company to be held April 5,1957, for the purpose of amending the Articles of Incorporation as per the "Proposed Amendment to Articie V" , a copy of which is also enclosed herewith. Vall & Waiver If agreeable, and return Thanking VAB: MS Enels. you, please to me. sign and date the f a Lf. FA AOC i ALLA Me rd A LA A 4 hVY 7 f f Fo Ps b f PA i { 4 fo f y4 tAYAT ; 4 : Jf FA AS / - a BAY Af - = i / 4 PCL. >> yo) January Dearest Monida: account, We are enclosing also a eheck for 4,1937. a statement of your Company the total amount shown. We think the best plan for taking care of your Federal Income Tax will be for Mr. Steckel to fill out the form, according to all information we have here, then send it to Neff who can complete it and pay the tax. In that way we will avoid confusion. He can make up the California Income Tax forms This Federal will not according to the Federal report. sent to you for about a month since certain information necessary will not be available before then. Carrie T am leaving for Hartford this when you see her. With best Love, VAB: MS Mrs. Monida B. Cummings, 766—- 26th St., San Bernardino, Cal. tonight. Please tell be A { . a f 4 r 2 AE, A rey j MD AIL mea’ 1 af) er: hae Wal: cae Kar a Frcighk Lg Ab f Embiig. AMPUE 8 WM ae. RA RAN | fe Kre ok Wh kaie ining ey Ig, A : re = ys hooded tas tat wredoym, pa me ack Rs L fla leis eee ft Thangs YOW Cirtdue — Whew (4 Arak NArd hepy VW NM AVA : wwrdisd. peh 5 AML WTA ype ad rut tock MW e A o A arr bale, 4uf- <* November Mrs. Monide 38. 766-26th Ste, 88,1955. Cummings, San Sernardino, Dear Mrse Cummineas: he T have checked this matter turn advises that he and Ysl : Was r in Cal. ¢at leneth, on 14] and it was agian yas lads the various letters and e oe i 4 verfectly Lity a11 connected right with for this Yours him whs truly, with our attorney discussed this thot rr Mr. Cummings sienments. sign tever. as It there is Kear - Rare hie F198 ~ 4 yrs atd ; Palin tia Sone Pe, Cale = : CALS : Lvcg-curt Mahe Bd WAL g tgs bari £. tim, | hi. Anncced a eA the te Pind ie tag + Aan ok Uke Util addu0cid ie CyMe : ? DF j YW. of Vly oe ( ay A 7d Ne ee | oe tor nuk ae Z / Woes A N. on W. CUMMINGS, o PH.D. 4 et Sapa : ( | S ; # ae O ad f (p= Y f p< Piege M4 777) —_ f = V/ ) we, snacrduncteg uy Bibi aS j 0 ¥. Ce ue AME che = Cn ne e nine Fo. v } fife Koh oo it Mile G2 fal Pere 5 tghe 43 23 baghasPe se jv eee ae Ss dice aut With thay Ye vamely Ph wilt Lf. N. W. CUMMINGS, CONSULTING JUNIOR SAN PH.D. PHYSICIST COLLEGE BERNARDINO. CALIFORNIA ees 5 — RY / f\ MAKI j om —— ALR antl 2t1r€ oy