not under taxable Company u. all of said sales were Company, a corporation That (a} ing Brown &. of Missouri, and Spruce Street in said of any of and Louis, &t. manufacturer, the not importer of made by J. EB. & of the State of Etate to transact businessin inat the duly licensed 1LS2heving an office there Uteh, wag reasons: following the for Browning & Bs BM, to it or tod. the lew the producer, the nor firearms eorporation said that were which nor the the subject sales. (pb) Thet all of the lest mentioned arms were within the United States of America on June 18, 1952, and on said date were, by the taxpayer, sold end delivered prior 1922, to the saidJ. B. & B. of whieh has to the effective date in good faith and for all consideration, of an & Browning Company, the Revenue 4et of adequate and valuable paid, been and thenee hitherte the taxpayer has had no right, titie nor anterest in said firearms nor in any thereof, nor in any of the sales of firearms with respect to which seid tax was levied, nor, except only as to ite comds missions as sales agentor factor, in the procee of any such sales. (c) the taxpayer, That participated in said sales, to the éxtent or in any solely es the agent or fsaetor for the sald and not in its own right Browning Company, own behalf, June (4) 18, That 1938, full details in respect including copies of ail that it has thereof, did J. UW. or in so & M. its to ssid sale on the bills of sale, resolutions of the boards of directors of both the selling and purchasing corporation, eter, have slready been submitted to the Collector anc to the Commissioner of Internal Revenue. See Protest and Objectionsto Assessments of Excise Tax, identifying or symbols M.T. ~ &-Pede, Tiled with the Collector 16, Tnternal Revenue at St. Louis, Missouri, Decemberfor claim the of part a made 1935, and by reference ean mailed to the gaid collector January 15, (4 926. &,