You're almost right Kyle, they are encrypted CONTAINER (they can contain more than one file), generally used in Italy for signed PDFs, but they can also contain other types of files.
But I wouldn't call them MESSAGES.
BUT the problem is: in SmarterMail webmail, if I write an email (with some descriptive text in the body of the message) and attach a .P7M file to this email, the text in the body of the email also it becomes unreadable, but I still see the .P7M attachment and can download it...
I don't need SmarterMail to decrypt the contents of the .P7M attachment and let me read it (to do this I will download the attachment and open it with the right software on my PC).
What I need is to read the text in the body of the email message, which is written in plain text using SmarterMail webmail...