Ogden, Utah July 12, 1940. MEMORANDUM FOR MR. (1) SAVAGE-REMINGTON-BROWNING PRICE COMPARISON ON STANDARD GRADE AUTOMATIC SHOTGUNS price This comparison 1932 to 1938 WALTER G. MOYLE: statement reflecting the Savage-Remington~Srowning on Standard Grade Automatic Shotguns for the years inclusive was prepared by Mr. J. B. Russell, General Manager of the Browning Arms Company. Mr. Russell used as a basis for the Savage and Remington prices the printed catalogs of those companies, which were handed to mM. M. E. Hoyt of the Miscellaneous Tax Division, Bureau of Internal Revenue, Washington, D. C. We are contending that under Section 619 we should be allowed the average Savage-Remington tax base on comparable. At the time Mr. the theory that all three firearms are Hoyt was furnished with this information, December that of 1938, he advised it was exactly what he needed. He has the Remington and Savage catalogs in his possession, unless possibly he has returned them to Mr. Russell at St. Louis. The Government have contended that the Browning Arms Company wholesale selling price should be used as a basis for assessing the tax and in all of their reports that figure (2) We stood, however, shall be glad upon if to We guns been used. | STATEMENT SHOWING BASIS OF OFFER IN COMPROMISE SUBMITTED TO THE ATTORNEY GENERAL OF THE UNITED STATES ON OCTOBER 4, 1959 believe (3) paid has that there furnish are this statement will any questions at additional be readily under- all regarding it, STATEMENT SHOWING AMOUNT RECEIVED PROM SALES OF GRADES 1 AND 2 AUTOMATIC SHOTGUNS DUE TO PRICE INCREASES AND DSCRBASBS, BY PERIODS, JUNE 15, 1932 TO OCTOBER 1, 1935, INCLUSIVE also sold believe that our upon consignment statement showing excise taxes and imported subsequently to June 18, 1932 will be readily understood. See Mr. of February 8, 1940 to the Attorney General of the (4) we information. Thatcher's letter United States. MEMORANDUM RESPECTING SALES, TAXES, AND INTEREST, JUNE 21, 1932 TO SEPTEMBER 30TH, 1935, BOTH INCLUSIVE The Browning Arms Company at detailed report from duplicate copies of pany's offices at St. Louis covering all St. Louis have prepared a invoices on file in the comsales from June 21, 1932 to