[LB047443], Letter from Alfred Ord Tate to Sherburne Blake Eaton, February 24th, 1891
https://edisondigital.rutgers.edu/document/LB047443
Transcription
February 24, 1891. Major S. B. Eaton, #120 Broadway, New York City. Dear Sir:- I assume that the attached refers to testimony of witnesses for North American Phonograph Company, in [re?] New Jersey State tax. The position taken by the North American Phonograph Co. in this matter was that they were the real manufacruteres of the phonograph; that the Edison Phonograph Works simply carried on their work, under contract, the same as an ordinary shop contractor undertakes to make and deliver certain parts of a machine. The Works instead of delivering parts made delivery of completed machines. The testimony to which I have reference is my own. I stated before the State Commissioner, as a witness for the N.A.P. Co., that that corporation was responsible for the whole cost of manufacture at the Works. I was questioned in regard to our method of billing, and in regard to the details of the business, and my testimony went to show that the N.A.P. Co. had to pay absolutely everything and give the Works a profit of 20%. We are now preparing a statement of account against the N.A.P. Co. which claims this 20% over and above all expenses. They may dispute it. If they do, such a position will be entirely opposite to that taken by them in the matter of the State tax. Therefore, I thought it might assit us to have the record of their proceedings in connection with this tax, which would show that the consistency of the demands of the Works had practically been admitted by the North Am. Phono. Co. in connection with the above litigation. Yours very truly, A. O. Tate Private Secretary.