My Brother Charlie and I are at present compiling what we feel are embedded clues within the writings of The Beale Papers that may help others with more experience in Cryptography solve this enigma once and for all. 
The method by which we are attacking this puzzle is best described as “Gestalt Psychology”.
 We are looking at the “whole” of the writings within “The Beale Papers Pamphlet” and what that whole says. Not just it’s separate parts.
 What follows is part of using that Psychology.

Method of Encryption Found Within The Beale Papers

Over the years since the public’s introduction to “The Beale Papers” and the ciphers it contains, many different but traditional methods of cryptography have been and are still being used in attempts to solve the enigma of These Beale Ciphers. In all cases these methods apparently have resulted in failure to achieve any readable and verifiable results.  
After looking at the many published results of these investigations, the indications are, those who are attempting these methods are only looking at the parts of the story containing the pamphlet’s DOI and the pamphlet’s ciphers and they have failed to consider the pamphlet’s writings and its wording as a whole. 
They are either trying to prove the treasure story is real or the treasure story is a fake or a hoax.
 They persist in explaining why the codes differ, why the pamphlet DOI differs from the Original DOI, why there are counting errors and what changes are needed to correct these errors.
 Where changes need to be made to the codes to make the given deciphering of BC2 match the given numbering of the Pamphlet DOI and so forth and so on. 
They have compiled computer and hand generated graphs and statistics concerning this mystery that can boggle the layman’s mind.

In researching I have been unable to find anything published that would indicate that at some time, “The Beale Papers” pamphlet might have  been looked at, in a serious manner, to determine if it, “The Beale Papers Pamphlet”, and the writing it contains may possibly be nothing more than a Game or a Puzzle.  
 “A game or puzzle”... based entirely on logic and reasoning. .... “And” as such, the pamphlet might contain all the information necessary to find a solution and the information it contains must be considered as a whole and not just it’s separate parts to find the clues and information to achieve this solution. 
Words can have different meanings. Sometimes what you may read one way might be interpreted another way to have a completely different meaning than what is apparent at the first reading.
 For instance, in The ‘Beale Papers Pamphlet’ contained within the January 5th letter to Morriss is this phrase:
“You will find, in one of the papers, written in cipher, the names of all my associates .....”
First indication is this refers to the pamphlets BC3, the cipher purportedly containing the names and residences of the associates, but this may have a different meaning than what is apparent...

This January 5th letter stands out for a few reasons,
1.	It is the shortest
2.	It is unsigned as the other 2 letters are with the TJB initials
3.	It is the only place in the pamphlet the word Cipher is used
(The word de-cipher is used twice elsewhere)

In Webster’s dictionary the definition of the word “CIPHER” includes the usage of “INITIALS and/or MONOGRAM” and not just the use of numerals.
 The initial/monogram TJB may be considered as Cipher according to Webster’s. 
The following is derived at partially by considering the meaning of Cipher, and the usage/non-usage of Initials TJB.

Excerpt from the Composition
 “On The Trail Of The Tall Tale Letters”
A Compilation of Embedded Clues Contained With-in “THE Beale Papers” Writing.
by
K. David and Charles L. Mason
*******
The authors end count of the pamphlet DOI is 816. The reverse of this is the number of ciphers contained in BC3, “ 618”.
 Also the date the key was to reach Morriss contains a derivative of this , “June 1832 or 6 18 32”. Is this...Co-incident or part of a design?
Embedded within this date is a possible clue to help solve this Beale Cipher enigma.
June 1832 converts as noted to 6-1832 or 6-18-32.
The 6th cipher number of BC3 is 89,
the 18th cipher number is 98,
the 32nd cipher number is 121.
Using the pamphlets DOI ,
word 89 is Endowed,
word 98 is Among,
and word 121 is Powers.
 Then using the first letter of each of these words we achieve the initials of Edgar Allen Poe...EAP, one of the many authors to whom is given credit for creating The Beale Papers. 
This clue possibly connects to the duplicate 480 count in the pamphlet DOI where the two words counted as 480 are people and dissolution.
 These two words can be anagrammed to say ED POE IS SOLUTION. 
 	It should be also noted another possible clue in this, the number 89 & 98 are the reverse of each other and the number 121 reads the same forward or reversed. Again. “ Is this accident or design?”
To carry this idea a bit further:
We have the pamphlet letters signed by the Initials T. J. B.
As established by Webster’s definition that cipher can also be initials or monogram:
Giving the initials TJB a numerical value by establishing A= 1, B=2...etc until Z=26 we find TJB will be 20, 10, 2.
 As discussed above concerning 89, 98, and 121... we find 20, 10, 2 if reversed is 2,01, 02. 
Using this as another possible clue
we go to BC3
and find
the 20th cipher number to be 246,
the 10th cipher number to be 96,
and the 2nd cipher number to be 8.
Going then to BC2,
 we find
the 246th cipher number to be 79,
the 96th cipher number to be 35
and the 8th cipher number to be 17.
Using the pamphlet DOI we find
the 79th word to be “Evident”,
the 35th word to be “Separate”,
and the 17th word to be “Political”
Using the first letter of each word as established earlier we achieve “ESP”.
Remembering in the writings of The Beale Papers the wording reverses came unexpectedly, hints are barely perceptible, and the above numbers 89,98, 121 and 20, 10, 2 are all reverses, and--- then;
Reflecting we have two of the initials of Poe the E...?....P and note that the center number 96 if reversed is 69 and the 69th cipher number of BC2 is 24. 
We then go back to the pamphlet DOI and find that the 24th word is “Another”. So replacing the “S” with the first letter of the word “another” we achieve again the initials “ E. A. P.
Mirrow images and reversals.... co-incident or design?

There is another anomaly that seemingly connects Edgar Allan Poe with the Beale Mystery:
In the writing of “The Beale Papers” pamphlet, the author does not use complete dates except in the headings of the TJB letters and in one place in the January 4th letter where TJB gives the date 19th of May which connects to the year 1817. The date then is 5-19-1817.
We divide the date into 5—19—18—17 and following the method we used above go to BC3 and get
the 5th cipher number which is 112,
the 9th cipher number which is 114,
the 18th cipher number which is 98
and the 17th cipher number which is 118.
Going then to BC2 we find the 112, 114, 98, and 118 will only create gibberish. 
“BUT” if we reverse the numbers to 211, 411, 89, and 811 we find that;
The 211th cipher number is 30,
the 411th cipher number is 106,
the 89th  Cipher number is 49
 and the 811 exceeds the numbers in BC2 so is given the designation as an Unknown or the letter “X”
[.BC2 only contains 763 sets of cipher numerals...811 exceeds this count. Based upon the use of 1005 as an X  in deciphering BC2 when 1005 exceeded the given count of  816 in the pamphlet DOI we duplicate that here and give 811 the designation as “X” for  it  exceeds 763 the number of ciphers within BC2.]

Using the Pamphlet DOI we find
The 30th word to be.... “Powers”
The 106th word to be.... “Of”
The 49th word to be.... “Entitle”
and then 811 is “X”

We believe the letter “X” to be significant as X is roman numeral for 10 and the numeral ten seems to play a predominate part in this game.
By using this method we have achieved the name POE “X”

As you can see from the above,
We have from the date June 1832 achieved EAP.
From the Initials TJB we have achieved EAP
From the one full date given in the writings, May 19th, 1817, we have achieved POE “X” ...  and from the two words connected to the miscount of 480 in the Pamphlet DOI, People & Dissolution, we have anagrammed the words ED POE IS SOLUTION.   
Does this indicate that Poe may be the originator of The Beale Mystery or is it that the Author has just used him/his name [EAP]...etc in some way within this game as clues to help solve it.
 Either way the result is interesting.
The above method to achieve these results are simplistic in nature and yet are just too concise and too many to be merely co-incidental.
 Indications are they are part of a greater design. What this design is...???
David and Charles Mason