December Mr. Rs. A. NeBroon, 219 Ness Building, Salt Lake City. Dear for and Mr. MeBroom: Am enclosing It would herewith check for $5,000.00 the year 1922 as per previous understanding, also check for $200.00 for the month of December. rvices seenthat further however, Services be we in doing we will not regard will to Joe be the = = make arrang ion. ¥4 ° FIC? oy’ SL~ACeL | + UT Gily 9 LAW OFFICE R.A.McBROOM SUITE 219 NESS BUILDING SALT LAKE CITY July Browning following Cement Coke Co., In cleaning documents: up A between contract Company and 5th, Utah my Sales files, I the Ogden Company, A contract between Central Company and M. A. Browning. find | Por Coal Both of these matters, I think, closed so far as this office is concerned I herewith transmit the copies to you. RAMe-er mcis. 2 Yours contracts. very truly, the 1922 LAW OFFICE R.A.McBROOM SUITE 219 NESS BUILDING SALT LAKE CITY dune Mr. M. c/o J.M. Ogden, My dear A. Browning, & M.S. Browning Utah. 28, 1922. Co., Marriner; On the first of July, I am going to take the family to Spring Dell, Provo Canyon, Utah. At that time I shall only be with them over the Fourth but from time to time during July and August I am hoping to spend all of my leisure with them. At any time when you cannot get me in Salt Lake, you will be able to reach me the at Spring place within two occupy iS being with be very is Dell quite hours glad @ to roomy either by mail accessible, from come Iomay one the in if say with or by I could could do telephone. be in ‘Salt time you called me that the house which I every anything possible and As Lake should for you. we shail convenience, If you and Mrs. Browning could find two or three days which you could spend with us, we should be very glad to have you. This is not, as you will know, a merely perfunctory invitation. We Should sincerely enjoy your know us. a little in If you advance. With find kindest this regards, Yours RAMc-er possible, very / / I just let us am sincerely, “ oe Cw Ane tty ~«2-~ Sarre LAW OFFICE R.A.McBROOM SUITE 219 NESS BUILDING SALT LAKE CITY January Je Me & M.S. Browning Ogden, 31, 1922. Company, Utah. Gentlemen:This January 27th, Of about can the be will relative your saw address Point and him If ter of of I was when With RAMc-ER Zinn. I Val followed the Zinn should get have you do not know how Mr. Zinn had in mind when plan with in kindest matters certain he communicated assignments to matter. which patents relative inquire with Hasty there, your letter thereof, of January and your the immediate let- contracts. will other be taken matters up which in were Ogden. regards, of in of and letter 28th receipt these last January your Whitney acknowledge 30th together and from January future Ray of address to of of receipt his relative All the George Should I also SOth, of Mr. you to letter reached. I last acknowledge I am Yours very truly, spoken LAW OFFICE R.A.McBROOM SUITE 219 NESS BUILDING SALT LAKE CITY February =F M, & M. Ss. Browning 1, 1922. CO., SGentlemen:- Together with the ordinary bill I am rendering expense account for recent trip. This account will be item ized if you so desire. While Val, Mr. Parr and I were together no attempts to keep separate accounts were made, each of us paying expenses of all as appeared most convenient. In addition to this I advanced sums of money to Val and Mr) Parr from time to time. I have an appointment ing which should lead to a final Yhitney matter. RAMc-ER Bncls. -1< with Mr. Will settlement of Ours very xf | fae Ff 4 As f Ray the in the mornz Ray and truly wr ? i LAW OFFICE R.A.McBROOM SUITE 219 NESS BUILDING SALT LAKE CITY February Je Me. & M. S. Ogden, Utah. ry aT €@ Browning | Attention Mr. M. A. 1, 1922. Co., Browning. Gentlemen:- J. M. Herewith & M.S. which was amendment RAMc-ER find Browning a copy Company, adopted in 1916. that I have in my of the also This is files. original a copy Articles of an the only Yours very truly, / 4 C Pe copy of amendment, of ee an LOY 5A ig aay, LAW OFFICE R.A. McBROOM SUITE 2ft9 NESS BUILDING SALT LAKE CITY December Je M. & M. S. Ogden, Utah. Browning 9, 1921. Co., Gentlemen:- I have searched my files carefully and am unable to find copies of the arms contracts, with the exeeption of the contract with the Colts of July 24th, 1896. copies you will of I have such find some faint contracts extra copies to recollection you of sometime the of sending ago, contracts and in your it all may files. I should very much like to have copies of the that are now active. I should also like to have a copy memoranda made by Mr. Sterett at the time he valued the at 810,000.00, Yours very truly, of my be that contracts of the contracts LAW \ Pt SUITE a By OFFICE R.A.McBROOM 219 NESS BUILDING SALT LAKE CITY Xo? June 50, 1921. J. M.'& M, S. Browning Company, Ogden, Utah. Attention My dear M, A. Browning. Marriner: Find herewith the following documents: A series of copies of letters addressed to the Com -weémissioner of Internal Revenue, under date June 8th, 1921. ee are the letters which I have hh eretofore sent on to Mr. Mohur and which he believes in view of the attitude of the Davee tient Should be modified. ing The the original same subject and one matter, copy of except as a series to J. of M. letters Browning cover- and Wy 3 Browning, Will you not sign these letters if you find them to be correct and mail them direct to Mr. Mohun. I am writing to Mr. Mohun relative to the matter today. “ 7, far A contract poENeeS the J. M. s M. 5S. Browning Company, Ray & Whitney Company and Mr. Ray and Mr. Whitney, together with copies thereof, agreement A proposed form of contract in the oil matter. for a sort of ioe joint venture These last two forms of contract I am more or less concerned about. I should have liked the opportunity to have talked the whole matter over with you before any final action is taken. Please check them most carefully so far as the figures are conpit teat and if you have any doubt with regard to the legal ef- ect thine of of our any Should provision office be to added attend of in the contract, either case or if for you. He lines and kindly to the matter that no signature you ead). feel onvMr. that will some- Pratt come to Ogden to do this in precisely the same way that I should do if it is in any way possible. Mr. Pratt will be engaged in the trial of a case for a few days, but you will have no trouble in arranging with him to meet you. He is thoroughly familiar with the oil deal and sufficiently familiar with the Ray and Whitney deal to serve: youvadeguately with such explanations as you will be able to make to him. clause is You put I thought you this does not the bottom of language: will on note either contract. This is for the no final reason that might possibly want to add something to them. If Seem necessary to you have Miss Markle write at the following the Ray and Whitney contract, Tf FR iQ 4b 2S i'TH NTT meSo 2 W a i ib 'aF ae | L i ied iN i rm 4 the ere ~ cinde St > ik * 1 = Jef you a] @ o’ { ote io w © cmt be | ad or a F phone t hat ar) - a 4 Oe Wt LS om ATTN remin d you “~ 7 zi u 0 arti 35 Sb VW al EL V ivian e be - able ae = O Lil O S or U 2) i. Li. >< = onl SALT m R, A. SUITE 903 BOSTON y LAKE BUILDING CITY LGC 1 }. dan Atein s) es Vy 4 shad ahe , “ ee Ss Yi O td oO Ls ¥} pw ey e* . ¥ ee te ok | “s eRe1. ~ 9 OU. am is 2 we, aed ~d a ont ~ LAW OFFICE R.A.McBROOM SUITE J. Me & M. S. 219 NESS BUILDING SALT LAKE CITY Browning ‘Eeeles Company,’ Building, Ogden, Utah. Gentlemen:t % +} ' Ll am herewith two copies of a proposed ment, to be entered into recoil operated enclosing the original and snpplémental license agréerelative to the fifty caliber machine gun. détails the precisely the You will observe that in agreement of. the main it follows exactly the proposed form of agree. ment submitted to me. Jt did seém to me, however, that in certain not to LOL? vas Gendeds idea. minor followed ‘Whe changes made L am enclosing specify original contract mental agreements Colt's supplemental sO Glosely Patent Fire also in thé propesed form as accordance application were in herewith of 1905 and copies heretofore entered Arms truly twas with this copy of the Companys yours, ~ sie in«= of several suppleinto with the Manufacturing Very which Qhgg aro Seas — ” . Per LAW OFFICE R.A.McBROOM/ SUITE Je li, 219 NESS BUILDING SALT LAKE CITY y & M. S. Browning Company, Sttention Mr, Marriner Browning, Ogden, Utah. Ge ntlemen:Herewith find carbon copy of contract with Colt's Patent Fire Arms manufacturing Company, from which the copies heretofore sent you were made, Very truly yours, LAW OFFICE e R.A.McBROOM SUITE 219 NESS BUILDING SALT LAKE CITY ° October Je Mle & Me Se Attention Browning Ogden, Mr, 15, 1919, Company, Marriner Browning, Utah, Gentlemen:- | Herewith find two the Colt's Patent Fire Arms date April 6, 1903, Very copies of the Manufacturing truly yours, contract with Company under LAW OFFICE R.A.McBROOM SUITE 903 BOSTON SALT LAKE BUILDING CITY July Mr. Marriner My dear Ogden, Ogden have at agi Browning, Utiahs Marriner: , GS, some examined time the 5 I will necesserily be in in the immediate future. sections you referred to relative to dissolution of corporations and perhaps some that you did not have in mind | and would be glad to talk the thing over with you as it seems to present a question of a good deal of me know when interest. if you you will be there tL have of times but have been Yours will kindly I wikl come tried unable to With kindest very truly, to make reach let up. an you. regerds, I I LAW R. OFFICE A. MCBROOM! SUITE 903 BOSTON SALT LAKE \# BUILDING CITY March Mr. Marriner A. Browning, Ogden, Utah. My dear Income "Notice what have.in 1919. Marriner: ~ Tax connected in 25, to I am gending Reports From with individuals separate and cover a corporations. bunch of my memorandum relative to unfinished matters your company's business I have the notation return connection mind, for under you of pe oneasy the kindly note let Very corporation". was made. truly yours, me know. [If it J. 1 cannot is remember anything you : Paid LAW R.A. SUITE Mre My Marriner ig’ be: s a McBROOM 903 BOSTON SALT LAKE BUILDING CITY Browning, Ogden, dear / OFFICE F Utah. Marriner:- I called on you this morning but found that you were out of town. The office was unable to tell me just when you were going to be back. Will you not kindly let me know as goon ag you return? | Very sincerely yours, eS LAW OFFICE R. A. SUITE 903 BOSTON SALT LAKE yo us ieBt y a 4 = gy Bud Pid t S ¥ 4 MCBROOM BUILDING CITY January Mr. Marriner My dear A. Browning, Ogden, Utah. 23, 1919. Marriner:- You will remember that in the course of the general conversation which we had the other day, I adverted to the fact that I was a director in a power company in which one H. A. Strauss was active, and that 1 intimated that I did not approve of Mr. Strauss' method of selling stock. Power Company. attempt to sell among others. of Directors any degree even cause of my it The name of | the I am stock informed that in Ogden, and Il have tendered the company. I should company | my consider is the Great 7 Basin Mr. Strauss intends to perhaps to you people resignation it most apparent association with the to attract your attention. to the unfortunate company | Board if should 5o far as I know I consider the investment of funds in the Great Basin Power Company at this time to constitute a gamble of a very risky sort, and before you or any of my friends in Ogden invest in it I should be very glad to explainto you why I do not believe the company' 3 plans are at this moment feasible. confidence, Great Basin prem Of course, although I may are thoroughly you will treat very truly, iges. Yours this say that the Directors advised of my attitude letter of in the the in to LAW OFFICE R. A. MCBROOM SUITE 903 BOSTON SALT LAKE BUILDING CITY January Browning Ogden, My 1919. Company, Utah. dear F. Mery pany, extent arge the 20, is I am Keith, address: that Dp: a aWith nt @ ne O° ; | a letter which of publish ing biuH he des have paper, 1 sending th Of course, she and is you in Mrs. any will does Keith way not interfering naturally respect Yours truly, very 7S ey IOC La) BE ae e Se care with her to tne have wish it own manager ent aad n the of at Matters tin ies < MCKay> Manager val yy ie Lake tribune, C LtiVe the # pod + ei Fl nt Wnhicn “9% % 4 oy ob Oo Std {5 $Se Eto ££, headings peare ad in JOhnn Browni) an the ‘eneral Aes suppose nobody L know the would, in the charitably as have is a £great fF | that Mr, i " Wller manner respect as + . for S be Mrs 8 Browning y it liquor e: xpected de SS browisng: 8 the prosecution and Tribune has tre xed 7 ¥} Il should cons ider Lt & future, treat the younger the facts will permit e your the to themselves pi tr hte the ae Leves t he Erseva a bywe in “whi h jhe much of relative seems to én yic have noticed an implica ger, Upon reading the what he is accused of iL makeup ch pte aD F personel Mr « favor Browning £ Ak you ve a 1 sre ei ; . hot a * £ 0 Atty rt ; Form 1204 CLASS CLASS OF SERVICE OF SERVICE Telegram _ Day Letter _|__Blue Night Message Nite Night Letter NL | If none of these three symbols appears after the check (number of words) this is a telegram. Otherwise its character is indicated bythe symbol appearing after the check. | NEWCOMB | ; i Day Letter . & sare! ; CARLTON, RECEIVED AT C80SX LO F 29 PRESIDENT : GEORGE W. E. ATKINS, FIRST VICE-PRESIDENT THINK HE f \ ) BH CHICAGO ILL 1212P DEC 2 BROWNING ECCLES REPLY WAIT |SYMBOL Telegram FROM HERE RECORDS: TWO UNTIL MORE THEN BLDG OGDEN FORS WORD ME SENT RECEIVED WIRE REPLY NEELES BLACKSTONE Blue Night Message Nite Night Letter NL If none of these three symbols appears after the check (number of words) this is a telegram. Otherwise its character is indicated bythe symbol appearing after the check. Form 1204 GLASS OF SERVICE. SYMBOL Telegram CLASS OF SERVICE SY SYMBOL Telegram Day Letter Blue Day Letter Night Message Nite Night Message Nite Night Letter NL Night Letter NL lf none of these three symbols appears after the check (number of words) this is a telegram. Otherwise its character isindicated bythe symbol appearing after the check. NEWCOMB CARLTON, PRESIDENT GEORGE RECEIVED N C1498 BH MARRINER BR OWN CH ICAGO 6 TQ re ms a pb Tf NG FOCLE RETURNING LES WASH rc WO INGTON BLDG | DEC 2191S W. E. ATKINS, FIRST VICE-PRESIDENT Blue If none of these three symbols appears after the check (number of words) this is a telegram. Otherwise its character is indicated by the symbol appearing after the check. Form CLASS OF SERVICE DESIRED Fast Day Message Day Letter we \ g | | LL ¥ aa SESS - Night Letter ie Patrons should mark an X opposite the class of service desired; OTHERWISE THE TELEGRAM EAR Resakiere No. WESTERN UN 10N Night Message IEOLRGES. A on NEWCOMB CARLTON, Send the following telegram, subject to the terms on back hereof, which are hereby agreed to PRESIDENT ? & GEORGE 1206 3 > : “ED. W. E. eS ATKINS, : FIRST VICE-PRESIDENT Time Filed Form 1204 : CLASS OF SERVICE SYMEOL Ip yy, Telegram ce Day Letter | Night Message Night Letter CLASS OF SERVICE | SYMBCL Telegram Blue Day Letter Blue Nite Night Message Nite NL Night Letter NL 7 ie GEORGE W. > !f none of these three symbols appears after the check (number of words) this is a telegram. Otherwise its character is indicated by the symbol. appearing after the check. ; NEWCOMB CARLTON, PRESIDENT ' E. ATKINS, _ | Tf none of these three symbols appears after the check (number of words) this is a telegram. Otherwise its character is indicated by the FIRST VICE-PRESIDENT | symbol appearing after the check. RECEIVED AT CSosK F 19 BH MA CHICAGO ILL 654P BROWNING OGDEN AM WIRING YOUR TO ACCEPT OUR UTAH FATHER VIEW ASKING NOMINAL WHAT CAPITAL TO DO DEPARTMENT WILLING HOTEL BLACKSTONE ADDRESS : J.M.& 246i M.S.BROWNING CO. WASHINGTON AVENUE OGDEN, UTAH. JU.M.& 2461 5B ROWNING co. WASHINGTON AVENUE OGDEN, UTAH. LAW OFFICE A. MCBROOM R. SUITE 903 BOSTON SALT LAKE BUILDING CITY November Je Me & Me 1, 1918. S. Browning Company, Ogden, Utah. Gentlemen: = of in relation found 635. under October that page will Under you are able of purchase, to say that the problem paragraph that the No. latest ruling we reach presented by ruling 3551 of the and and you not can within your of the Income following on the selling price, if held on its market Slst Tax Service, day Department is conclusions: If to identify the lots of stock sold by you as your loss will be the difference between the the stock and its Selling price, or March, 1913, the difference between date the you to dates cost of the first day of value as of that In view of the fact that it is evidences of debt with stock stock alone that you are selling, I am of the opinion that easily identify each transaction so as to bring the matter the forercoing rule. | If you should have any trouble with the identification of the various lots of stock, I should be glad to have you let me know, forit may be that 1 can help you. While I have no doubt that we would be able to get the loss withont an accurate identification of the stock, it will be much simpler to bring the thing squarely within the rule laid down by the Department. Yours very truly, H. A. SMITH R. A. MCBROOM ATTORNEYS 903-909 BOSTON SALT LAKE H. L. PRATT AT LAW ® BUILDING CITY september 26, Herewith find your copy of the Articles poration, also the memoranda which you handed to the railroad. of me Me & Me. S. Browning c/o Marriner Company, Browning, Ogden, Dear Utah. Marriner:-= Very truly yours, p2F USA acre we Iincoreemsa ad « H. A. SMITH R. A. MCBROOM ATTORNEYS 903-909 AT LAW BOSTON SALT LAKE H. L. PRATT BUILDING CITY August Je Mie va & lle SL, 1918 « Se Browning Company, Heeles Building, Ogden, Utah. Gentlemen: ={ the local I also Form am was Noe This morning at half past ten o'clock I filed in office of the Revenue Collector your report on 1112, of enclosing compiled. which a an copy accurate of Yours the | copy data very is from truly, herewith which the enclosed. report H. A. SMITH R. A. MCBROOM ATTORNEYS 903-909 AT LAW BOSTON SALT H. L. PRATT LAKE BUILDING CITY August 30, 1918. Ogden, Utah. Gentlemen:- To correct your report on form lille in accordance this morning, proceed as follows: Tear out page one and substitute the page marked one herewith. Past slip number two at the bottom of page four as it now stands. Paste slip number three at the bottom of page Very truly nine. yours, LE a Oy f PA H. A. SMITH R, A. MCBROOM ATTORNEYS AT LAW 903-909 BOSTON SALT Je Me LAKE Mb PRAT BUILDING CITY & Me Se. Browning Company, Attention Marriner A. Browning, Ogden, Utah. se ~ Marriner: = Herewith deg: te a copy of the report which I shell On Saturday on behalf of your company. I am hoping you will peteea in the mean while and have a chance k it over. It has been prepared with extreme nad I believe that it is as nearly complete and actory as I know how to make it. father as ond Worth ive to ‘Ol. hin down “on ied I was perfectly familiar with. If trust you had you find correcti to kindest regards, I am telephone With me. a pleasant Yours very & bes spree pasta semavaine which trip. be truly, made in the report, H. A. SMITH R, A. MCBROOM ATTORNEYS AT LAW 903-909 BOSTON SALT & JeMe : MeS.e Browning Ogden, LAKE H. L. PRATT BUILDING CITY July 22, 1918. executed by Company, Utah. Gentlemen:= | Pind herewith to receipt be the David Eccles Company for certain bonds to be lent by | I suggest that the bonds should be you to them. the of number the by Listed on the schedules attached Liberty Loan under which the bond was issued; by the number of the bond on its face, and by the par value If the bonds are of only one or two of of the bond. the Liberty Loans the schedules can be removed s0 as to describe the situation accurately. The reason for the particular form of | d been gone over with Mr. receipt suggestehas Marriner Browning in a recent conversation. the Yours very truly, : d ¢ L GT Z t0f 5, cor. Tam unable to recommend a more liberal form of P.S. receipt than the above for the purpose you have in it may very well be that the examiners of the mind. Covernment will demand exhibition of the bonds desIf they do you must be prepared, eribed in the receipt. in order to escape the tax, to put the responsibility upon the borrower of the bonds. A jf 4 iL“ Sf L f Wii ae 4 H. A. SMITH R, A. MCBROOM H. L. PRATT ATTORNEYS AT LAW 903-909 BOSTON BUILDING SALT LAKE CIty | Mr. Dear Me Se 722 June £0, 1918. I am giving you an relative to pistols Browning, Asylum Avenue, Hartford, Conne Sir:e mation of go should what your with Complying request, contract your into approxi as follows: The United States of America agrees to pay Lor on behelf of patent owners and on or prior to date when due and payable any and every sum of and the money which under any States or any statute existing statute of the United hereafter enacted may be or be- by of come due or payable from the States because of or United the patent owners patent owners to the incideni to the receipt the sum herein specified, upon that portion of than upon other sum herein specified this paragraph of this agreement or statute hereafter enacted whether by reason of any income tax, war excess profits tax or other levy, esseasment or demand whatsoupon the sum specified as the considerever imposed ation for this contract or incident to the receipt thereof, and in case, under any stetute of the United States now existing or hereafter enacted, a higher rate of or the of is computable income of tax patent this of the pleced owners which patent owners, amounts agreement the intent and of of United exceeds then specified parts for the income the certain of the purposes to be naid by the United States for the right to manufacture, use and aell such arms shall be construed to be and constitute that portion of the income of the patent owers upon which the highest rate of tax falls, it being the purpose that the United States shall save the patent owners harmleas go that they shall be compelled to pay no greater charge or tax by reason of any existing statute the States any than the patent owners would have been compelled to pay had they received nothing whatsoever for or on account of the manufacture, use and sale of the arms manufactured, used and gold under and with this agreement. The amount paid in accordance by the United under this deemed this contract. States of the as tax, impost agreement consideration or ig otherwise and moving shail to the for be the patent patent to be owners owners a part under NOs Be You will note that in the owners shall not pay @ greater the patent been compelled manufacture, Should be to carefully to Shan they been entered read have If nave been payable been very Some Such the of the contract of arms, A varied form the against. If owmers should not compelled to pay had agreement been you and the substantial. The effect form just mentioned royalties would agreement if it would have is put in have to pay, would be peculiarly unjust in view that the United to obtain This States at you were paid would be sufficien course, it contract which ought to possibly any great be not if called is be be the specifically royalties. to this matter for that either form for me to anticipate the presented to you. The clause a part of answer purpose if the the relative one the less think as from far to carefully the a lead impossible will pistols considered degree compel the easily Of ¢o sell might receive simply and one use be desires that manufacture, would unquestionably is to royalties tax which attention varies the to of the Your might worthless in excess would It not be you Suggesved contract would than the this tax tax which rate of the be any to form of phrase pay & greater into the the to pay fact phrase on of shoulda practically entered tax of have that right of be wonld account contract that as now reason the would not the the they on bad to than specified nothing patent the tax is received been into" you. will the it they guarded "that would Government hed use @nd gale made you pay foregoing proposed to the exact whole. contract machine SUNG » if i can help you in any kindly to your Remember me With wishes, best I way I brother. am Sincerely shali yours, be very glad to do H. A. SMITH R, A. MCBROOM ATTORNEYS 903-909 H. L. PRATT AT LAW BOSTON SALT Vd LAKE BUILDING CITY June Mr. 20, 1918. Marriner Browning, Ogden, Utah. Dear Marriner:- I the letter I should be am sending which glad I have of any for this your day comments consideration forwarded you to have to a copy of make it. your father. on You will note that in the proposed contract I am considering the receipts from the pistols to be income rather than e sale of the capital assets. I should not have done this except for the reason that the contract provides for an absolute exemption from the payment of tax no matter what point of view is taken with regard to this matter. While for the purpose of sefety I am always inclined to treat the proceeds of these contracts with the United States as income so that we may not underestimate the demands that may be made upon us, I nevertheless am convineed of the value of your suggestion in this particular. The above comment is made so that I have no idea of abandoning the you will underidea that thig stand that Simply get it cannot hurt us because if we are fortunate adopted we shall be able to escape any tax is a sale of capital assets. Yours The form very of truly, the contract enough to whatever. R, A. MCBROOM ATTORNEYS AT LAW H. A. SMITH 903-909 BOSTON SALT Nr S Dear L. PRATT BUILDING LAKE Marriner Browning, Ogden, Utah H. City é sir: returning herewith the documents you in the matter of the guardianship of Kenneth 5, Browning and Elisabeth C. Browning. These persons Should sign on the two blank lines on the second page. Ll suppose that they e (f they are not, you had better cade to them for th elir sgignatures, where they are to signe sent to me I by am I find will necess farily fm S is OL next week. whatever aes of the ‘corp fact oe case of cerned i. tO seaeteke the necessary UO whe } r “ga 7 da be te of ins ee urs on the declared in spite of the is not completed in the The property or money conhed better be he sppes Myles the EU 12. turned over a th >tAY receive TE: an 1s 3 Shipe H. A. SMITH R, A. MCBROOM i H. L. PRATT ATTORNEYS AT LAW 903-909 BOSTON SALT BUILDING LAKE City June Marriner dear 1918. Browning, Ogden, My ll, Utah Py sir:- checking up on unfinished work before me for your company I find that I have in my possess—— ion certain Colts contracts which I shall hand you I am advising you at this on my next trip to Ogden. In time know daySe in you might not expect to be in Ogden the where I With documents kindest Yours are. during regards, [ very truly, Zit Cy a at be that order loss tO the next am Zh c (ja on e few H. A. SMITH R, A. MCBROOM H. L. PRATT ATTORNEYS AT LAW 903-909 BOSTON SALT LAKE BUILDING CITY June Mr. Marriner Heeles Browning, Building, Ogden, Dear 10, Utah. Sir:= Find herewith a letter addressed to Senator Sutherland, in accordance with the plan previously made. You might sign it putting your official designation under the blank left for your name and gend it to Senator Sutherland. Before your father left I had him appointed cuardian of your sister and that matter is now out of the way. | expect to I have been ill for two be in Ogden not later With kindest or three days, than Thursday. regards, i Yours very eo am truly, but June Ten, 1915. Mr.R.A.MeBroom, Boston Building, Selt Lake City. Dear Sir:-I amenclosing herewith paper which lir.J.ll.Browning he not had has brothers and him their for guardianship has signed. as Raches the east, I find that the s signature John Browning town at in the only two end Carrie not know for same town with present, Browning are in if Carrie certain her this ,however. Don't to get this up Yours in T.Browning although I do Browning is have to take a chance know whether we will be able time with this dele mother; on fixed and very will truly, all in the H. A. SMITH R.A.MCBROOM H.L. PRATT ATTORNEYS AT LAW 903-909 BOSTON SALT LAKE BUILDING CiTy April Je Me and M. S. Ogden, Browning Utah. Company, I sending you 25, 1918, Gentlemen; York, dated Sheet 1917, am Your in the and copy check No. herewith 2637 drawn the following documents: on Metropolitan Bank, New sum of $93,199.95; Copy of letter of Deputy Commissioner L. F. Speer, liarch 30, 1918; Corporation income tax return; Corporation excess profits tax return, with balance as of January lst, 1917, balance sheet of December 31st, of appraisement attached, these papers I suggest be sent to Hon. William ¢, Whaley, Collector of Internal Kevenue, Helena, Montana. If it is convenient for you, you might send on a certified check in lieu of the check herewith presented. : reads as I have follows: this "Uncertified collection." day a check telegram from Mr. can be accepted only Whaley, which for Should you have any difficulty in obtaining the certified check, this telegram will be sufficient authority for tendering the uncertified check. of persons year file If you have to whom you not already made reports of have paid more than $800.00 the nemes during the 1917 (Form 1099 and Form 1096) you should not these statements with the income tax reports. Very respectfully fail to yours, (<¢ ¥. f / EE f 4. | ae te, Mr eneAseliG@Broom, oT te? B 39S oa “ eo 3199495, Collector, i are 7 made as per enclosins herewith the out to our verbal 3 depos aia fs, te. ee understanding a irnal @lrieim : ae eS J.S.Iinterneal y ik r Revenue So " 3 . Collector. PR ihi@ ts @ tt i ee PY me 7% dn de be TR 2 oS 2 ve * “eng to a . + t pn 4 Wat } " ee: hea % H. A. SMITH R.A.MCBROOM H.L. PRATT ATTORNEYS AT LAW 903-809 BOSTON SALT Je 7 Me and M. LAKE BUILDING CITY April 22, of your 1918. S. Browning Company, Ogden, Utah. Gentlemen: = excess profits Herewith tax find return copies and corporate corporation income tax return. These copies have been made to conform exactly to the copies which I am retaining for filing upon the receipt of your check in the amount necessary to cover the tax. the telephone with the your check In of accordance this to-morrow check date, with morning immediately I am our conversation expecting and will thereupon. file to the on receive returns [I am expecting to leave for Los Angeles for a trip extending over about two weeks some time to-morrow. My stenographer will be advised at all times of my whereabouts. With kindest Very personal truly 7 A E y I am yours, 5 / regards, , - j Z ee 2 dt eea EOF ape f FLOTREAE H. A. SMITH R.A.MCBROOM H.L. PRATT ATTORNEYS AT LAW 903-909 BOSTON SALT LAKE BUILDING CITY April 18, 1918. Ye Browning Company, Ogden, Utah. that Mr. I write objects that it Marriner a brief in filing the might be used I have, Browning letter to suggested you petition with in writing to therefore, framed setting the other forth our day the Commissioner so Senator Sutherland, the letter herewith enclosed, which you may, if you deem fit, send on to the senator with such additional comments as you may care to make. remains { shall part of The possibility ofiFa A my going to California uncertain but it does not seem unlikely that leave the latter part of this week or the first next. With - kindest i personal regards, Yours truly, i very I am H. A. SMITH R.A.MCBROOM H.L. PRATT ATTORNEYS AT LAW 903-909 BOSTON SALT Se Browning Utah. Ogden, Gogether as ap) Profits the BUILDING LAKE CiTy Tax Report and should all a statement fax Report, Im which, War Excess appraisement recently filed the be sent realize, of anticipation of their Internal Revenue. We the 1918. Company, lt am handing you herewith with.ase a copy of your Income ae), : ' contracts, April 18, being on to Senator with course, that made Sutherland, of Commissioner it is in of unlikely that we shall be able to get a ruling fixing the constructive capital of the corporation at more than the or amount claimed in the War Excess Profits Tax Report, a greater deduction than the seven per cent deduction seem advisable to have It does, however, shown therein. this matter drawn to the attention of the Commissioner in some form at the game time it is taken up with the local officers. The Commissioner has usually been considerably behind the local officers in reaching any new matter which is before the Department. In case we should encounter an unduly arbitrary stand on the %3,000,000.00 valuation of the contracts with the local officers, it will be just as well to have the matter in a position so that we can perhaps press it directly with the Commissioner. have any in these filed in it is for these reasons rather than great hope of obtaining what we have documents that we believe the papers Washington. the that fact If the the Commissioner $3,000,000.00 should rule valuation because we asked for should be that of the in view of contracts is sufficient to overcome the injustice mentioned in the documents handed you, we would all, of course, feel that wehad accomplished what we desired, that is the stability of the $3,000,000.00 valuation, Very UruLy yours, H. A. SMITH R.A.MCBROOM HL. PRAT ATTORNEYS AT LAW 903-909 BOSTON SALT LAKE BUILDING CITY March Marriner c/o J.M. Ogden, Dear and Browning, & M.S. Utah. Browning 23, 1918. Co., Sir:= also Herewith find copy of one copy of Form 1096, articles of information incorporation, return. Form 1096 should be filled out in the manner indicated. The form is not a difficult one. After filling it out it should be sworn to and the slips attached. Very truly yours, R.A.MCBROOM H. A. SMITH H.L. PRATT ATTORNEYS AT LAW ©) < & 0 Q + > 5 m eco Mm 5 cal “ ae ‘@) < Ee RS 54 Dé Oe a! fj re) 0) 0 R. H. A. SMITH =, CS ompl (wd : ween Se 4 o BR r is t he 0 1 Loy Vi iil arked "Poa" ¥ q w~ the i VA ,OLt' Ss Aa UW TTOnG-0n ae cH tiled nS etl of expvlanat 20On d e 4. Aepe G ¥)erely ey for 7 vy Nin:S the a £0 am tn U Lids aes ¥ a Ow Pe 07 Pie Ces behind reason 1 J Re Y 3 23 § O i npany y o ; i) Cc pip , the A eee ai nie 4 Ure hil (iu Mm t7 tidy g sched | A a = > i Or a a lic tO an U Gomme 0 ~ nSie & oo u a Ve 4b no co© aer S o~ dre torO <of U he 4 rt Cumefr a is xa — Les ad A e sin ‘ u > be vv a + 5 made BF 2 ral MOAT }ked a Vil 5 3 mar a be contract mo UO wD |i?Vv a L a : contract es here, % v at {3 the ind bs €% wi Uni of hes u m arked . ac ontract 14 Z opy £ Vy Lid Oo x & fe 6: ¥ LAW < con’ Utract he inh ed : AT e ol < ieee | fe) Oo Q ao. ” re) © You 7- H.L. PRATT A.MCBROOM ATTORNEYS hg rae F v¥ ti Warr p RE 2 ine , aU No 5 a aris Cont1trac 4.Ue 2% € whe ied KA. Lnc¢ d oy a iUt re a 2 ¥, er Fina ‘U seems H. A. SMITH R.A.MCBROOM ATTORNEYS 903-909 BOSTON SALT rriner BHecles LAKE H.L. PRATT AT LAW BUILDING Mare vis h i s 1918. CITY Browning, Building Ogden, ahah. will find herewith documents numbered as fol«Mes. Sonn 263° and: No. BA i- As NO vs 23180: of on each of the two copies name "Attest” which will the 1 under last page an OF the the k£ Snould cy % Ta tn ts | a el ve *Y TT “14 dn Seo oe 1 UNheOM. tTollow. nucn YVWwxts acknowledge of the contract proper. last page of the papers mM 7 receipt ao tO 1 - Vouk a= oy egards, Very I. truly an, yours, H. A. SMITH R.A.MCBROOM H.L. PRATT ATTORNEYS AT LAW 903-909 BOSTON SALT Je Me and Me Gentlemen: = S. LAKE Browning Ogden, BUILDING CITY Co., Utah. ‘ ~~ Herewith find one copy fax return for your use. of corporetion Excess Profits As it is nearly impossible to obtain these forms the one handed you and the one you already have must be carefully preserved. Very truly yours, H.A. SMITH R.A.MCBROOM H.L. PRATT ATTORNEYS AT LAW 903-909 BOSTON SALT LAKE BUILDING CITY March LYVMarrinner 614 Hecles Ogden, Dear Bro 1918. whine, Building Utahe Sir:- Pind porations, Father the 4th, herewith War Excess Profits ft hold myself ready to come eh gets back and it is convenient matter of the returns. Very truly yours, Tax blank for core H. A. SMITH R.A.MCBROOM H.L. PRATT ATTORNEYS AT LAW 903-909 BOSTON SALT BUILDING LAKE CITY February JeM. Dear and M.S. Attention Browning Co., Ogden, 1918. Browning, Marriner Iir. 28, Utah. . sir:- Tax blank for T have received the Yar Excess Profits If you have not already sent yours do not corporations. I will promptly return it to In case you have, do soe VYOUe will with Telephone come you. With to me soon as your regards, 1 am aS Ogden kindest and discuss Very truly father the gets questions yours, back and involved I H. A. SMITH R.A.McBROOM ATTORNEYS 903-909 BOSTON SALT H.L. PRATT AT LAW BUILDING LAKE CITY February Je Me and 7, M. Se Browning Company, 614 Eccles Building, Ogden, Utah. Gentlemen: = Attention Mr. Marriner Browning. For the purpose of making a claim for refund of should like you to send me in detax heretofore paid, tail the following information: if I should like copies of the correspondence, Department, the and Browning any, between J. Me and M. S. relative to an assessment for the tax, as I understand of the year 1913, the assessment being made against J» ll. and M. S. Browning individua lly. come Ist, what prior In my Opinion the tax was payable only on inwhich accrued or was received subsequent to March 1913. If it is possible, I should like to know the amount of income which accrued or was paid in to subsequent the originally thereto, to first the day of first March, day of 1913, March, and 1916, the was. If you filed have copies of the Income flax by you, I should like to have If have you subsequently copiesof filed, I should like to reasons that the Collector of the tax. I have any assigned refund of In my judgment the tax. should be Any questions relative very glad to answer. Yours any should it should very report like amount Reports them. supplemental to have then. statement of any for the collection be to truly; possible the above to get request, a Il tad A «?tz , — ae il 4 o% « os od ei +&F ‘ott we ip et a? tf th OTOL 2 t ey Pam > @ we Nm P.. @ LacMe oh ta L@we a ye% a 33h % 2 iat bee tH ee4 se Te ree my To RV @ ary ht NF ta oy eee Hadar H. A. SMITH R.A.MCBROOM ATTORNEYS AT LAW 903-909 BOSTON SALT LAKE H.L. PRATT BUILDING CITY January Je Me and M. Room S. Browning 7, 1918. Company, 614 Eccles Building, Ogden, Utah. Gentlemen: «- This will confirm my agreement with your corporation made on your behalf by M. S. Browning on the 5th inst. to the following effect; I will perform such legal services as you may: call upon me for, not including services in connection witn litigation in courts, for the sum of 740.00 per month, this agreement to date from January lst, 1918, the compensation payable monthly at such time during the month as is con- venient. The services may, at the option of either of us, be discontinued at the end of any month, upon either giving notice to the other of such discontinuance, but if it shall appear, taking it month in and month out, that the value of the services is greater or less than the Sum Stipulated, then the rate of payment may be changed at the end of any month on notice, so as to make the compensation a fair one. At the time of our conversation we probably both had our minds fixed upon legal services in connection with tax problems arising out of laws of the United States. Neither of us knew, however, how much of such work there would be. Upon further consideration I reached the conclusion that in at least some instances you might find it convenient to refer matters not connected with the tax problems directly to me, particularly such matters as may have some effect on the amount of taxes payable to the United States Government. Any other course might force you to pay two attorney's fees for practically a duplication of the work. Under the circunstances, I am offering for the present, and until such time as the actual extent of the work may be determined, to perform all services required by you, whether directly in con-~ nection with taxes or not, for the sum of $200.00 per month. I believe tnat the foregoing incorporates our understanding, except so far as I have offered to modify it in a manner which I hope will prove advantageous to you. If it does not, kindly advise me, entirely Trusting that satisfactory our relations to you, I am Very truly may yours, prove pleasant and