•Brian's cousin Raymond started an enterprise with his brother to make and sell Beatle related sweaters (30s) and badges (6d). They sold 15,000 sweaters and 50,000 badges (Coleman).

•The merchandising deal for the Beatles was for 10%. It was later renegotiated to 25%. The delay in negotiations could have possibly cost the Beatles $100 million.

•To be fair to Epstein, few music industry professionals at the time-let alone a music industry novice like Epstein-could ever imagine just how much money music merchandising could generate. To Epstein, any revenue from the sale of such ancillary "Beatle products" was just "found money" to supplement the Beatles' live and recording income (Granados, S. Those Were the Days, p. 3).

•Alistair Taylor believes that mistakes were made in the merchandising of the Beatles but feels that with the pace of the Beatles rise to fame it was inevitable that mistake should be made. "We did our best", he says. "Some people have said it wasn't good enough. That's easy to say with 20/20 hindsight but remember that there were no rules. We were making it up as we went along (Gunby, G. Hello Goodbye, p. 80).

•Nicky Byrne: Brian Epstein had a very bad name in the business world at the time. Nobody knew who was licensed to make Beatle goods and who wasn't.

•In '63 Seltaeb was in chaos. NEMS was blamed for granting some licenses to others inappropriately. Some of Byrnes partners claimed he failed to pass on Beatles' royalties, or taxes to the U.S. They also claimed he spent over $50,000 on personal expenses including thousands on hotel bills, two Cadillac's, a 24-hour chauffeur, and a girlfriend's charge account (Norman, p. 253).

•Once Brian realised the bad deal that had been made with Nicky Byrne he tried to rectify it. But, as Alistair Taylor says, it was new territory (Gunby, G. Hello Goodbye, p. 80).

•The merchandising deal with Nicky Byrne gave the Beatles 10% of revenue from licensed products. Byrne and his partners set up offices in New York and began making millions of dollars (Gunby, G. Hello Goodbye, p. 80).

General Statements:

•When a reporter asked the Beatles if they would have to deal with the IRS and inquired how much income they derived from the tour Paul answered, "Brian does that".

•A reporter asked Brian if he would ever sell the Beatles. Brian said, "I don't think I would". The reporter asked Brian to look him in the eye and say it. Brian said at the time the question was asked he was deciding whether to get out of show business (Epstein).

•Daily Telegram reports Brian left £486,032 net and letters of administration had been left to his mother.

•Brian Epstein hired a chartered airplane for $37,950.50 for the American '64 tour (Lewisohn. Chronicle p. 140)

•It is reported that Brian borrowed £150,000 from NEMS at the time of his death. He also did not have £7 million but £750,000 after duties upon his death.

•Q: "And on the subject of money, how do you go about financing their weekly pocket money? What happens about that?"

BRIAN: "Uhh... They get, you know, whatever they want from their earnings, and their earnings go into their own company" (Excerpt from interview Sydney, Australia. June 1964. Courtesy of Beatles Ultimate Experience).

•...consumed with a despair he could not put into words, Epstein tried to sell the Beatles to Robert Stigwood. "We said, `In fact, if you do, if you somehow manage to pull this off, we can promise you one thing. We will record 'God Save the Queen' for every single record we make from now on and we'll sing it out of tune. That's a promise. So if this guy buys us that's what he's buying.'" From Interview, March 01 2000 by Greil Marcus).

•Brian wired visas and work permits, along with money for the trip, to two guitarists from the U.S. on their way to England. However, when the guitarists arrived they did not have proper entry visas or work permits, and they had spent all the money before they left the U.S. Later, Brian was so upset over the mishandling of the guitarists' entry into England that he borrowed a handful of sixpences from Alistair to make phone calls to those NEMS employees involved and inform them of their immediate dismissal from Brian's payroll. Alistair was informed, in person, of his firing also. Brian later rescinded the firings (Taylor, A. p. 96).

•For the June 12/13 shows in Australia 50,000 applications were filed for 12,000 tickets. In exchange for "a handsome fee', Brian permitted one of the shows to be recorded for use on the radio. The radio show was broadcast June 15, called the Beatles Show, sponsored by Surf detergent (Lewisohn. Chronicle p. 163).

•Brian wanted to cancel the '66 American tour because he was worried about the consequences to the boys emotionally and physically. Nat Weiss told him it would cost a million dollars to cancel, and that he'd have to refund the prices of the tickets to the promoters. Brian offered to pay for these costs out of his own funds. Weiss convinces Brian not to cancel the tour but to have John apologize for his remarks. John was to tell Brian, then, that he'd rather cancel the tour than apologize (Lipack, p. 36).

•Promoters were so anxious to book the Beatles that Brian sometimes received over 1000 pounds ‘brown paper bag’ money on the night of the show. This prevented the tax department from receiving any portion of it (Brown, p. 110).

•On the Beatles last trip to Hamburg Horst Fascher reportedly gave Brian 1000 marks under the table to appear at his club. The money was later distributed to the Beatles after Brian took his 25% share (Brown, p. 110).

•The accounting firm for NEMS, Bryce-Hamner, knew nothing about the brown bag money [Brian was accepting from promoters]. They were a conservative, rather uninventive company that had few show business clients, but none of the financial magnitude of the Beatles. Yet Brian decided to turn the Beatles’ finances over to them, under the personal consultation of one of the firms senior partners in their London office, a Dr. Walter Strach (Brown, p. 111).

•Dr. Strach was put in charge of finding a legitimate tax shelter for the group in 1963-64 (Brown, p. 111).

•NBC TV purchased a clip of the Beatles playing 'She Loves You' from the BBC for the Jack Paar Show. Brian was furious and thought that this would cause problems with the Ed Sullivan Show deal. The BBC even tried to rescind the sale of the tape. Brian threatened to not allow the Beatles to appear on the BBC again. He did not follow through on the threat. The BBC paid £225 for the clip (Lewisohn. Chronicle p. 120).

•Many businessmen booked seats on the same flight as Brian Epstein on a trip to the U.S. Many sent notes with business proposals on them. All propositions were politely denied by Brian (Brown, p. 117).

•Robert Stigwood, co-managing director of NEMS, wanted Alistair Taylor to fly to the U.S. for a business matter. Brian became informed of the matter and telegrammed Taylor: "Under no circumstances will you leave for America". Taylor stated to Epstein, "What did you mean sending me a telegram like that, Brian? I didn't ask to go. I'm just trying to help". Brian replied, "I'm sorry, Alistair. I was trying to be brief to save money". To which Taylor replied: "Then why put Epstein after your name? Did you think I wouldn't know who it was from?" (Taylor, A. p. 101).•Courtesy of Julie at Millennium Sale's: The Museum Collection. Original Beatles Memorabilia. ‘WESTERN UNION’ CABLEGRAM RELATING TO FINAL CONCERT HELD AT CANDLESTICK PARK 29TH AUGUST 1966. Significant piece of Beatles’ Memorabilia relating to final historic concert at ‘Candlestick Park’ in August ’66. Sent to Brian Epstein, Nems Enterprises Ltd., Sutherland House, 5th floor, 5/6 Argyle St., W1, from Norman Weiss, executive of ‘General Artists Corp.’ and who organised the Beatles’ first American Tour. Recommending change of original venue from Cow Palace, Candlestick Park having higher seating capacity resulting in greater financial benefit.

•Courtesy of Julie at Millennium Sale's: The Museum Collection. Original Beatles Memorabilia. Epstein’s tickets/receipts relating to airport tax and luggage weights and charges (2 pieces). These documents show a Rome airport tax receipt and information about luggage weight and related charges.

Business Propositions Initiated by Brian:

•Brian asked Nat Weiss, an American attorney, to organize Nemperor Artists, Inc. Nemperor was to be a company that represented Brian's English acts in the U.S., deal with new talent, and handle the Beatles '66 North American Tour.

•During the furor in the U.S. following John's 'we're more popular' statement Brian asked Nat how much it would cost to cancel the tour. Brian asked this because he was concerned about the negative conditions that the Beatles would have to go through due to John's remarks. Nat reply was £1 million. Brian stated that he would pay it himself because he couldn't forgive himself if anything happened to the group (Lipack).

•The idea Brian came up with was a company called Apple. His idea was to plough their money into a chain of shops not unlike Woolworth's in concept-Apple boutiques, Apple posters, Apple records. Brian needed an outlet for his boundless energy (Lennon, Cynthia. Twist p. 146).

Selling the Beatles' Contract:

•At one point Brian was offered $10,000,000 for his management contract with the Beatles by an investment group from New York.

•At one point Brian was offered £150,000 to sell. This would give him a capital gain of £150,000 plus he would get final say on the type of work the Beatles did. In his book Brian states: "I don't think £150 million would be enough" (Epstein).

Manila:

•At the ramp of the plane out of Manila it was learned that the Marcos military were there to enforce a tax levy against the $100,000 in gate receipts from the Manila shows. Brian realized it would be a wise gesture to give the Philippine tax office a share of the money. He turned over £6,800 worth of peso notes and signed the tax bond verifying the exchange.

•Vic Lewis asked Brian, during the take-off from Manila, if he had the money. It was customary that Brian would dole out his 'brown bag money', the money unofficially garnered at the end of the Beatles show date. Mr. Lewis was not aware that Brian had to turn over much of the money to the Philippine tax officials.

•When Vic Lewis asked for a part of the 'brown bag' money, Brian reportedly shouted, "Don't you even mention the word 'money'!". Lewis reportedly physically grabbed Brian and retorted, "I'll mention the word 'money'!" (Lipack, p. 30).

•There was a 50-50 split between the Beatles and the Philippine promoter. The "official" funds were wired to Lloyd's Bank PLC in London. That amount is what the British Inland Revenue Service was given as a figure for income (Lipack, p. 29).