i he the transaction under 6s a matter of equity price of the guns, thus bringing Seotion 619(b). ‘He stated that could bring in any evidence it price paid by jobbers, sometimes to entitled was perent the Upon submission of of the manufacturers! market price. with our conagreed he that indicated our evidence he the was this that clusion I think price. industry was to referred to as the manufacturers’ Jobbing we convineed him that the practice in the sell to jobbers almost exclusively, with the one notable Both exopetion, the J. M. and M. &. Browning Company. basis a such thet indicated Mr. Zimmerman and Mr. Hoyt sould properly be applied to all sales of guns imported or the apply imported on a be might he sales period suit the during to basis price jobbing guns that indicated Zimmerman Mr. : thereto. subsequent period suit the during made whether 1932 1, June after to willing of subsequently Hoyt together if we got settlement. During conference the we supplied Mr. a reduction is with a pencil sehedule showing a breakdown of sales from inventory stock and after imported guns, in the suit and post suit periods to show how a change of basis would apply on the that theory Bureau's permissible only in those cases where J. M. and M. &. Browning was Mr. Hoyt raised the question that the the importer. statute of limitations was running against the parent company and that we should furnish a waiver to prevent the atatute from know whether the tax that besis is and that he with our client but was of the impression be guided by whet he thought was fair was not celities, assuming settlement of this Mr. in if gross found Collector. of spare originel thet the may have Hoyt 4 a satisfactory tax I told him that we might be barred, provided agreed on for all years. would consult that he would wanted also to consent to pay He running further. parent company would seeking to take advantage of techni- that the Department approached the controversy in the same spirit. agreed $2500 that the question unlocated difference sales for the suit period would be éliminated, proper, when our figures were checked by the We raised a been imposed on as to the taxability parts, such eas barrels when shipped Mr. gun, but not attached thereto. Bureau would agree to eliminate any to the gun even though agreed, should only be parts shipped imposed which with upon are it. the not with the Hoyt said tax that attached The tax, he complete firearm.