| Notes |
- Emigrated to US in 1897
- The following excerpt is taken from the case files of "The estate of Fletcher Awrey vs the Commissioner of Internal Revenue
Fletcher E. Awrey (hereinafter sometimes referred to as the decedent) was born in Ontario, Canada, on June 30, 1855. He came to the United States in March 1899, accompanied by his wife, Elizabeth E. (who was 14 years younger than he was), his two sons, Elton R. and Wilbur S., and his two daughters, Mary and Fern. A third son, Thomas L., was born in the United States in December 1899.
The Awreys came to this country with only $60. They rented the farm on which they had lived in Canada for two years and then sold it. Decedent did not have any specific plans as to the kind of work he would do to earn a living. The $60 was invested in the purchase of a small oven and some equipment and Mrs. Awrey began to make bread, pies, cookies, and fried cakes, which were sold to their neighbors. In the beginning decedent knew nothing about the baking business, but by the fall of 1899 he had learned through her how to make bread.
The family moved in the fall of 1899 and a larger oven was purchased. They also purchased a horse and wagon. Although Mrs. Awrey was pregnant at the time, she assisted decedent by scaling the bread and doing whatever else she could. Decedent and his wife worked together in this business for about a year, when the former became ill with a fever. His illness lasted about two months and it became necessary to sell the oven and other baking equipment and the horse and wagon. The baking business was discontinued for a few years. In the meantime decedent worked first in a table factory for a short time and later as a baker for one Meade. While decedent worked for Meade, decedent's wife supplemented the family income by making cookies and fried cakes at home and selling them to the neighbors. This situation continued until approximately 1910 or 1911.
About 1910 or 1911, one Millen, a cousin of Mrs. Awrey, proposed to lend to Mrs. Awrey and decedent $200, and to put up $200 as his own capital contribution and go into the baking business with decedent. Decedent had been talking about going into business again, but had no money at the time. The Awreys were somewhat reluctant to accept Millen's proposal, as Mrs. Awrey expected to get some money from her father and to use that money to go into business on their own account. However, Millen put up the $400 and the business was started. Millen knew that Mrs. Awrey was going to get some money from her father and he looked to her for repayment of the $200 loan. He also relied upon decedent's skill as a baker in entering into this business.
Decedent and Millen were in business together for about two years. Decedent baked all the bread. Millen handled the selling end of the business. In the beginning, Mrs. Awrey did some pastry baking, but after a short time a baker was hired to do this. Also, in the beginning, Mrs. Awrey and Mrs. Millen divided the clerking duties, but later a clerk was hired. Millen and decedent drew a weekly salary of $50 each. After about two years the business was operating two stores and it was mutually agreed that Millen would take one store and the Awreys the other. Mrs. Awrey in the meantime had received $300 from her father. She used $200 thereof to repay Millen and the remaining $100 to purchase supplies in the new venture.
After the split-up with Millen, Mrs. Awrey clerked in the store part of the time. A second store was started and she also did some clerking there. In 1912 Wilbur S. Awrey, decedent's son, gave up his job with a manufacturing company, at the request of Mrs. Awrey, and took over the selling end of the bakery business. The driver whom Wilbur replaced was discharged at the insistence of Mrs. Awrey, who was handling the finances of the business during this period, while decedent confined his activities to baking the bread. When Wilbur gave up his job with the manufacturing company it was understood that he would have a 50 percent interest in the bakery business, the other 50 percent to be held by decedent.
That arrangement continued until September 1916, when decedent's eldest son, Elton R., came into the business. Elton entered the business with the understanding that he would probably become a partner at a later date. After about two months he loaned the business $200 to buy materials. About two months later he decided to remain in the business. He thereupon canceled the loan and was given a one-third interest in the business. The other two-thirds was held in equal shares by Wilbur and the decedent. During this period Mrs. Awrey took care of all the finances of the bakery business, paid the bills, did some of the book work, and clerked to some extent in the store. The business continued to operate in this manner until May 1918, when Elton and Wilbur were drafted into the United States Army. Thereupon, decedent's third son, Thomas L., then 18 years of age, left his job at a bank and entered the bakery business, at the request of Mrs. Awrey. Thomas did not become a partner at that time and the partnership interests remained unchanged. During this period Mrs. Awrey clerked in one of the stores, handled the finances generally, and was always consulted on any contemplated changes or other important matters.
When Thomas first entered the business only two stores were being operated and about fifteen people were employed. Thomas was paid a salary of about $15 a week. During the period of Elton's and Wilbur's absence, Thomas, with the assistance and advice of Mrs. Awrey, opened four additional stores. Decedent concerned himself only with the production end of the business, not caring very much for the business end of it. Elton and Wilbur returned after approximately a year and a half and from that time on Thomas was given a one-quarter interest in the partnership. The other three-fourths was held by Elton, Wilbur, and decedent in equal shares.
From approximately 1920 until decedent's death Mrs. Awrey took no part in the partnership affairs, except that she was consulted from time to time on matters of major importance, more in the beginning and to an increasingly less degree in the late years. Throughout the years, however, she did have an influence on the business. Mrs. Awrey was a stronger character than decedent. She never drew a salary at any time for her services to the partnership. She always considered that she and the decedent had but one pocketbook. The business expanded greatly during this period. Many more stores were added and plant facilities were correspondingly enlarged. This growth was due primarily to the ability and work of Elton, Wilbur, and Thomas. At the time of decedent's death there were about ninety stores being operated.
|
