THATCHER ROY D. THATCHER LE ROY B. YOUNG PAUL THATCHER & YOUNG LAWYERS SECURITY BANK OGDEN, UTAH FIRST BUILDING February 8, 1940 The Attorney General Vashington, Res D. Browning J. i, St. of C. Arms & M. the Company & Browning Louis, Missouri Reference: MT:STeMs Attention: Messrs United vs. States Thomas J. Company Zimmerman and Sheehan, Collector Pergler. Gentlemen: Wea are sending you herewith the information recuested by Mr. Pergler in his recent conference with us et St. Louis. The main file is indexed for your convenience. The references to the left are to the paragraphs in Mr. Pergler's memoranda end those to the right indieate the documents in the file. Gach page of a particular document bears the same identifying symbol as the document We have files in the Browning own and we gone believe we itself. carefully through office, Baxter's have Mr. included the copies correspondence office, and in our of the Letters all in any of inquiry. these files which are at all pertinent to your We are unable, however, to find any copy of a letter which have may been written to cable to him on June 18, 1932, Browning's office manager make Ur. Val that he nor its cannot find it. contents, if one whether The question has been raised Brownings collected a tex from insisted that they did No one seems was written. not. Browning following marked A-16. I have a special search and There to remember such a letter a number of times the purchaser end were, of course, the had he reports some as we to changes in priees, and a recent decision of a trial court suggests that any increase in price made after the law became effective must be considered as passing the tax on to the purchaser. Ve are not able to see how the increases made by the Brownings can possibly be so construed, but we submit that the cuestion is entirely immaterial. We offered to accept a refund of £25,000.00, including the interest. Secholefield, pared for you a statement,which we compromise offer contemplates that #16,438.72 Browmmings in taxes by way of in excess increases Wells of the amount of and Baxter have pre- enclose, showing that our the United States shall retain prices. received by