N. A. C. A. Bulletin July 15, 1937

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� N . A. C. A. BULLETIN

Vol. XVIII, No. 22 July 15, 1937

IN TWO SECTIONS

Section II

CHAPTER MEETING WRITE -UPS AND NEWS NOTES

T h i s Bull etin is publ i she d semi -mo nt hl y by t he

N a t i o na l Association of Cost Accountants,

385 Madison Avenue, N e w Y o r k Ci ty N. A. C. A. Bulletin July 15, 1937

Chapter Ratings

For May, 1937

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z a w m V F 1. St. Louis ..... 95 230 .. 20 30 70 12 10 5 8 7 125 36 10 563 2. Buffalo ...... 114 265 30 .. .. 12 10 5 8 7 80 35 10 462 3. Dayton ...... 155 80 .. 20 30 65.. 12 10 5 8 7 161 41 .. 439 4. Rochester ..... 100 60 .. 60 30 8 10 5 ...... 8 7 129 43 35 395 5. Boston ...... 334 100 30 80 6 10 5 8 7 53 43 .. 50 392 .. .. 6. Louisville ...... 72 10 30 .. 5 9 5 8 7 173 38 80 365 7. Kansas City .. 90 10 .. 10 30 35.. 12 10 5 8 7 89 43 30.. 55 344 8. Milwaukee .... 112 50 30 15 10 5 .. 12 8 7 96 37 60 330 9. Philadelphia ... 334 60 30 .. 30 5 12 9 5 8 7 72 45 .. 35 318 10. Pittsburgh .... 187 110 30 30 10 5 8 7 83 30 .. 313 ...... 11. Cincinnati .... 117 30 20 12 10 5 8 7 137 40 40 309 12. Bridgeport .... 195 ...... 30 50 .. .. 12 9 5 8 7 81 45 30 30 307 13. Providence .... 98 40 10 .. 30 50 12 10 5 8 7 72 43 20 307 14. Washington ... 69 50 .. .. 30 35 10 5 8 3 81 40 40 302 15. Chicago ...... 218 120 30 12.. 10 5 8 7 39 38 ..30 299 ...... 16. Rockford ..... 63 10 30 12 10 5 8 7 168 33 15 298 17. New York .... 628 110 .. .. 30 .. 12 5 ...... 10 8 7 51 38 25 296 18. Scranton ...... 46 10 15 35 10 10 5 8 7 86 37 .. 60 283 19. Newark ...... 127 20 .. .. 30 35 5 .. .. 12 10 8 7 75 42 35 279 20. New Haven ... 71 25 30 18 12 10 5 8 7 87 43 .. 30 275 ...... 21. Denver ...... 68 30 30 50 12 10 5 8 7 59 33 30 274 22. Hartford ..... 126 15 ...... 30 20 12 10 5 8 7 74 42 50 273 23. Indianapolis ... 77 30 25 10 8 7 158 33 .. 271 23. Reading ...... 148 .. 30 ...... 30 12 10 5 8 7 86 43 30 10 271 25. Minneapolis ... 53 40 30 12 10 5 8 7 71 35 50 268 ...... 26. Lo s An geles ... 91 10 30 35 10 5 8 7 .. .. 1 83 43 30 262 27. Houston ...... 68 15 40 3 ...... 8 8 7 65 37 30 40 253 28. Detroi t ...... 189 30 5 12 10 ..5 ...... 8 7 119 30 25 251 29. Springfield .... 78 55 30 5 12 10 5 8 7 68 ...... 41 241 30. Gra n d R ap id s .. 67 50 30 6 10 5 8 7 86 30 .. 232 ...... 30. Harrisburg .... 58 30 10 10 5 8 7 93 .. 19 50 232 32. Toledo ...... 59 20 30 .. 7 5 ...... 10 8 7 95 12 35 229 33. W orcester ..... 73 20 30 20.. 12 9 5 ...... 8 5 80 38 227 34. Co lu mb us ..... 60 10 30 10 10 5 8 7 95 30...... 19 224 34. San Francisco.. 110 30 50 3 10 5 8 7 57 34 20.. 224 .. .. 36. Cleveland ..... 156 15 30 5 10 5 8 7 87 30 20 217 ...... 37. Eri e ...... 72 10 30 12 10 5 8 7 65 30 30.. 5 212 .. .. 38. Atlanta ...... 41 30 10 8 7 77 40 30 202 ...... 39. Birm in gh am ... 46 20 30 2 10 5 8 7 101 12 .. 195 . . .. 40. Binghamton ... 47 30 5 4 8 5 8 3 90 34 .. 187 .. .. 41. Syracuse ...... 63 5 30 12 9 8 7 80 35 186 ...... 42. Haw aii ...... 61 30 35 9 5 8 7 47 17 .. 20 178 .. .. 43. Uti ca ...... 31 30 12 8 5 8 3 96 8 .. 170 .. .. 44. Albany ...... 58 30 9 5 8 3 35 12 .. 50.. 152 ...... 45. Brooklyn ...... 72 30 6 10 5 8 7 44 21 .. 20 151 ...... 46. Baltimore ..... 102 30 3 10 5 8 7 ...... 63 23 149 47. Memphis ...... 49 15 .. 12 10 5 .. 7 71 ...... 16 136 48. All entown .... 34 15 5 8 3 104 .. 135 ...... 1278 July 15, 1937 N. A. C. A. Bulletin

For the Year Ending May 31, 1937

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• U w R . c a u a vc N L F � � w E v ° g u F ¢ E~ a w a a ti � N � ¢ ° w w w 1. Dayton .... 460 60 360 250 136 120 45 72 63 1204 150 96 30 40 60 100 3246 2. Rock ford .... 315 5 50 360 222 84 120 45 72 63 1260 150 78 30 40 60 55 3009 3. Rochester .... 345 .. 90 360 165 112 119 45 72 63 997 150 98 30 40 60 100 2846 4. Cincinnati ... 195 60 360 238 113 120 45 72 63 1098 150 85 30 40 60 100 2829 5. New Yo rk .. 890 5 40 360 225 136 108 45 72 63 407 150 93 30 40 60 100 2824 6. St. Louis ... 585 .. 40 360 95 64 92 45 72 63 922 150 76 30 40 60 100 2794 7. Louisville ... 270 360 100 68 98 45 72 63 1216 150 73 30 40 60 100 2745 8. Reading ..... 450 10 40 360 120 135 118 45 72 63 870 150 97 40 60 100 2730 9. Buffalo ...... 455 .. 50 360 170 118 117 45 72 63 700 150 85 30 40 60 100 2615 10. Kansas C i t y . . 330 .. 20 330 180 129 120 40 72 63 815 150 93 30 40 60 100 2572

11. Newark .. 345 5 30 360 175 129 119 45 72 63 752 150 87 30 40 60 100 2562 12. Philadelphia .. 490 .. 40 360 40 144 119 45 72 63 668 150 100 30 40 60 85 2506 13. Boston ...... 415 .. 40 360 335 68 119 45 72 63 494 150 98 30 40 60 100 2489 14. Bridgeport ... 190 10 10 360 253 139 106 45 72 63 760 150 100 30 40 60 100 2488 15. New Haven .. 125 .. 20 360 245 121 117 40 64 63 849 150 93 30 40 60 100 2477

16. Milwaukee ... 300 .. 20 360 210 73 106 45 72 63 741 150 87 30 40 60 80 2437 17. Har tfo rd .... 185 .. 20 360 265 137 119 45 72 63 654 150 92 30 40 60 100 2392 18. Scranton . .. 80 .. 10 345 223 113 119 45 72 63 845 150 77 30 40 60 100 2372 19. Indianapolis .. 300 .. 10 300 215 91 91 35 72 45 853 145 58 30 40 60 20 2365 20. Cleveland ... 410 .. 20 345 20 74 105 45 72 63 723 150 80 30 40 60 90 2327

21. Pittsburgh ... 455 5 . 360 160 100 120 45 72 63 5 41 150 85 30 40 60 40 2326 22. Detroi t ...... 360 .. 10 360 98 64 100 45 72 63 754 145 85 30 40 .. 45 2271 23. Chicago ..... 475 .. 10 345 288 80 106 45 64 63 340 150 93 30 40 30 65 2224 24. Washington .. 300 .. 360 125 79 115 45 72 51 686 150 90 30 40 30 40 2213 25. Harrisburg .. 180 .. 345 35 102 113 45 72 63 841 150 44 .. 40 30 90 2150

26. Toledo ...... 225 .. 60 360 65 72 119 40 72 63 689 145 42 30 40 60 55 2137 27. Los Angeles.. 150 .. . 360 130 43 118 40 72 63 756 150 93 30 40 60 20 2125 28. Grand Rapids. 175 .. 20 330 105 57 111 40 72 59 738 150 70 30 40 60 40 2097 29. Binghamton .. 145 .. 10 300 136 52 95 40 72 59 788 150 87 30 40 60 20 2084 30. Providence .. 225 .. .. 360 90 111 109 45 72 63 583 150 98 30 40 60 40 2076

31. W orcester ... 120 .. 30 360 75 128 90 45 72 45 673 145 93 30 40 60 50 2056 32. Springfield .. 215 .. 20 345 75 114 110 45 64 63 623 150 91 30 40 30 30 2045 33. Birmingham .. 160 .. 300 105 41 76 45 72 63 828 150 42 30 40 60 20 2032 34. Atlanta ..... 80 360 118 50 114 25 72 63 686 145 90 30 40 60 70 2003 35. Syracuse .... 100 .. 30 360 40 90 108 40 72 63 715 150 75 30 40 60 20 1993

36. E ri e ...... 80 .. 10 360 123 108 100 45 72 63 566 145 85 30 40 60 100 1987 37. Houston ..... 145 .. 330 155 74 87 35 72 63 551 150 77 30 40 60 90 1959 38. Columbus . 90 .. 360 40 77 119 35 72 63 704 150 69 30 40 60 40 1949 39. San Francisco 140 .. 360 100 33 71 45 72 63 625 150 79 30 40 30 60 1898 40. Baltimore ... 160 .. .. 345 100 33 120 35 72 59 643 150 68 30 40 .. .. 1855

41. Hawaii ..... 90 .. 345 110 76 107 45 72 63 556 145 37 30 40 60 70 1846 42. Minneapolis .. 130 .. 10 360 55 120 45 72 63 555 145 65 30 40 60 90 1840 43. Denver ...... 140 .. 10 315 135 32 120 45 72 63 520 150 73 30 40 30 20 1795 44. Memphis .... 70 .. .. 300 15 115 120 40 56 53 637 150 41 30 4 0 6 0 20 1747

45. Uti c a ...... 50 .. 60 300 25 62 74 45 72 27 815 145 28 .. 40 .. .. 1743 46. Brooklyn .... 95 .. .. 345 60 15 116 40 72 63 392 150 51 30 40 .. 20 1489 47. Albany ...... 65 .. 10 285 101 26 27 40 72 41 311 145 32 30 40 .. 65 1290

1279 N. A. C. A. Bulletin July 15, 1937 0 SECRETARY'S CORNER The purpose ofthis section of the Bulletin is to provide a means of direct communication between the Secretary and the members of the Association. The opinions expressed and the ideas advanced are not in any sense to be considered expressions from the Association. I am always glad to have comments from members of the Association on any material presented. —S. C. M.

And what a Convention that turned out to be! It seems almost inconceiv- able that after seventeen successful annual gatherings, we could hold one which would stand out as one of the most unusual and impressive in our entire history, but that seemed to be the unanimous opinion of everyone who was fortunate enougly to be there. It wa s truly a remarkable affair. It wa s the first time we have ever tried to run a Convention without the support of a local chapter. Even at West Baden we had the assistance of committees from Louisville and Indianapolis just a few miles away. But a t Hot Springs we had no chapters closer than Washington and Baltimore, and all we had was a very sketchy skeleton organization consisting of members drafted from all parts of the organization in the East. W e had no committee meetings and many of the chairmen were never in Hot Springs until they arrived for the Convention. It is true most of them were veterans who had had experience with previous conventions, but even so, it was a remarkable performance. W e have never had a convention which ran any more smoothly than this one. We did not have a single major complaint. Every function and every event was about as close to perfection as we can ever hope to reach and the Association is deeply indebted to the members and their wives from all sections who labored so generously in the development and conduct of the program and in the operation of the many details which go to make a successful convention. Even the weather man cooperated. It is a gorgeous spot and the weather was perfect. Too perfect, in fact. The only item which may have been slightly below par was the attendance at the technical sessions. The program was excellent and the papers of unusually high average merit, but it was so grand outdoors we had a terrible time getting the boys into the meeting room, and almost every session started so late that there was not sufficient time for discussion. However, everyone seemed to enjoy the sessions and they will make a fine year book. I have not space to go into the details. I understand I. B. M. is going to issue a special supplement with a complete story. Be sure you get your copy. However, I really must mention the Gay Nineties Party on Tuesday evening. It was a wow I We had more than two hundred people in costume, most of them authentic (I mean the costumes) and the entertainment presented by our own amateurs was a revelation of the latent talent which may be found in this cost accounting fraternity. It was really wonderful. There 1280 July 15, 1937 N. A. C. A. Bulletin

were about a dozen guests in the hotel aside from our own people and I believe every one of them came to me and expressed their appreciation of our entertainment. There was a unanimous demand for another Gay Nineties Party next year and we may try it, but I am not sure that it would go over so well in a commercial hotel. The atmosphere of the Homestead and the Treasure Hunt which preceded the party contributed largely to its success. We registered about six hundred which was very satisfactory considering the location and the fact that so many of our members were tied up with labor troubles and other current problems. In other words, my friends, it was a grand affair from start to finish— a fine N. A. C. A. family party with everyone entering into the spirit of the occasion and contributing his share toward its success. Everything was just as mellow as those Virginia hills in the twilight. And so, on to Chicago in 19381

The Ronald Press has just issued a little volume from the versatile pen of Doc Reitell entitled "How to be a Good Foreman." I have not read the book as yet, but it seems to me that the title may be open to some mis- interpretation. There runs through my mind that old line about the little girl —Why should any one want to be a good little foreman when so many bad little foremen make good?

During the month of May, the inexorable hand of Fate reached out and took from two of our chapters members who for many years had contributed devotedly and substantially to their success —in Memphis, J. B. Robertson, Secretary- Treasurer of the E. L. Bruce Company and in Hartford, Dwight C. Buffum, Vice President of The Wallace Barnes Company of Bristol. J. B. Robertson was a charter member of the Memphis Chapter. He served as Director of Publications 1930 -31, Vice President 1931 -32, Director of Publications 1932 -33, Treasurer 1933 -34, and President 1934 -35. Mr. Robert- son was a serious, thoughtful gentleman of the finest type and was held in highest esteem by every officer and member of the Memphis Chapter. The resolution adopted by the Chapter Board is one of the finest tributes man could pay to man, and I wish there were space to reproduce all of it, but the following words indicate the spirit and the thought — "There are none of us but have felt the strength of his character, the wisdom of his counsel, and the warmth of his handclasp." He was born in Buncombe, Illinois, in 1880, was educated at Valparaiso and Depauw Universities and had been engaged in industrial accounting work continuously since 1906. Since 1919, he had been with E. L. Bruce and Company, and since 1925 had acted as Secretary- Treasurer of the Company. Dwight Buffum was another splendid character whom I had known and valued for many years. He was a charter member of the Hartford Chapter when it was formed in 1922, and in those early days before we had learned to walk, his sane counsel and remarkable judgment of men were invaluable in the development of our organization. He was born in Buffalo in 1872, was educated there, and after some years in public accounting work he 1281 N. A. C. A. Bulletin July 15, 1937 joined Wallace Barnes as Controller, which position he held at the time he joined the N. A. C. A. He afterwards became Vice President and Direc- tor, and about a year ago, when Wallace Barnes was merged with the Asso- ciated Spring Company, lie continued as Director and Assistant Treasurer. He wa s, as I said, a charter member of Hartford Chapter, served as Direc- tor of Meetings in 1924 -25, Vice President 1925 -26, and President in 1926 -27. The conclusion of his term as President did not mark the termination of his interest in the Chapter or in the Association. He wa s a familiar figure at 'National Conventions and was known to many of our members. We are indebted to him through the years for many suggestions as to methods and activities which demonstrated his deep interest and intelligent understanding of the N. A. C. A. a nd its ideals. And so as Times marches on into Eternity there comes to me the thought that there rests upon our younger members of the second generation of N. A. C. A. the obligation to develop men of character, judgment, and unsel- fish devotion who will pick up the torch where these pioneers have laid it down to the end that the structure they created may move on through the years to come in honor of their memories. S. C. M.

THE COST LITERATURE SECTION Some question has been raised as to the extent to which the Cost Literature Section of our Bulletin is used by our members. This section has been issued for many years and we know that some of our members make regular use of it for reference or as an index to the literature in our field, but we have no way of determining hlow widely it is used or whether the time and expense which it involves is justified by the service which it renders to the membership in general. We have no immediate intention of discontinuing the service but as a guide for our future plans we would appreciate expressions from our members as to the extent and manner in which they use the Cost Literature Section, and their individual opinions as to its value in our service. If you have definite ideas will you please write us at your con - vnience ?

I Chapter Meeting Write -Ups and News Notes

ALBANY Albany directors inaugurated a new meeting place at the Wolferts Roost � � Country Club on June 8. There was a large turnout of the new and old directors. Plans for the coming year are proceeding apace. One of the thoughts in mind for the next year is that of running a debate between the colleges and schools of business in thie vicinity. This is a new idea for the Chapter. The new Director of Program, Mr. Wichman, spoke on the thesis that the Chapter should get back to more fundamental cost accounting topics. 1282 July 15, 1937 N. A. C. A. Bulletin

After a discussion with the other directors, it was decided that the first four or five regular meetings should adhere mainly to fundamental cost topics. President -elect Manweiler suggested that a mid - summer outing be held. It was decided to send out return post cards to all the members asking their views on the subject. Director of Employment, Mr. Hannon, commented on the fact that the Albany Chapter had no unemployed members. H e urged that any member interested in changing his position should get in touch with him. After a decision to return to Wolferts Roost for the next Directors' meeting, the group adjourned.

ALLENTOWN Summer months find chapter activities dormant and your correspondent has little to report. Bass at Lake Wallenpaupeck are warned to be on their guard as Dr. Carl Allen, Professor of Accounting at Lehigh University and Director of Meet- ings, has left for that spot to open the season. His colleague, Roy B. Cowin, has been attending the glider meet at Elmira, N. Y. Ma jor J. C. Schumberger of the Allentown Cali Publishing Co. is on a pleasure tour of Europe and will not return until time for the first chapter meeting in September.

ATLANTA Two regular Directors' meetings were held June 10 and 25, at both of which the attendance was unusually large in view of the fact that we were in the midst of the vacation season, and the National Convention Meld the spotlight the latter part of June. Several of our Board members attended the Convention and we are anticipating their report at our next Board meeting with a great deal of interest. C. M. Watt, Jr., J. J. Doran and Russell Baker, represented the Atlanta Chapter. O. H. Williams has been in Chicago attending the Convention of Credit Men for the past week. Our annual fishing trip is over and what a glorious outing it was. Due to the long distance we had to travel, approximately two hundred and seventy miles each way, the attendance was not as large as expected, but what we lacked in numbers, we more than made up in enthusiasm. The several caravans leaving from different points met at Twin Lakes about dusk, and the rest of the night, or most of it, was spent in dancing and merry making. A few of the more adventuresome and hardy souls were up on the lake fishing at the first crack of dawn. They had evidently been "living right" and "paying thle preacher" for they surely did make a good catch. Taking time out during the middle of the day to rest up, they were at it again in the late afternoon and, believe it or not, they had good luck again. The high light of the trip, however, was the fish fry Saturday night. Discretion was thrown to the winds and belts loosened, and they waded into it. Along about 3 A.M., all was quiet and peaceful again, and the Sabbath morn broke in all its glory, and all was well with the world. 1283 N. A. C. A. Bulletin July 15, 1937

The biggest catch of the day was made by our good friend, Goff, a guest of Gottenstrater. Mrs. Gottenstrater and Mrs. Goff were present, and their gracious manner and charming personalities made a perfect outing even more perfect. They were proclaimed thoroughbred sports; not once did they ask to be taken ashore after getting soaked to the skin in a driving rain while fishing in a boat. At noon Sunday we were on our way back again to the city and our respective work, with the pleasant memories of this outing still in our thoughts.

BALTIMORE Convention news and topics were the subjects of a great deal of discussion at the Board meetings held this month. Connie Johnson, our retiring President, was presented with some golf clubs and balls so that his golf equipment is now in first class shape. At least we feel that he cannot have any alibis should Frank Shallenberger and Earl Reuwer shoot a par score. In recognition of his long service as Secretary of the Baltimore Chapter, the newly elected President, Joe Hlavin, presented Lou Arnold with a gladstone bag. We hope that he will use it in celebration of his first vacation on his new job. The bag was presented to him with the definite understanding that it was not to be used for storing or filing away any N. A. C. A. records. The new officers and Board of Directors met with the old organization and discussed plans for the coming year. Tentative subjects that are of current interest were brought up for discussion and much interest centered on subjects dealing with selling and distribution expense and the preserva- tion and storage period of accounting records. While the evening was intended to be one of entertainment and pleasure, everyone appeared to devote some serious moments to discussing plans for next year.

BINGHAMTON The last meeting of the year for the Binghamton Chapter was one which will be remembered by the members and guests attending as one of the outstanding meetings of the year. Our good friend, Leonard V. Bedell of the I. B. M. Corp., deserves the credit for arranging a forum discussion on the subject, "We and Our Jobs." Those taking part in the meeting were, William E. Betts, Industrial Statistician of the I. B. M.Corp.; P. A. Roberts, Factory School Instructor of the I. B. M., B. C. Koch, Stand- ards Supervisor of the I. B. M., and our own Walter F. Titus, who concluded the meeting with a summarization touching on the social and community aspects of the subject. Mr. Titus stated that our community was the only one in New York State that can boast a record well over 100 per cent in employment and wages comparing the years 1929 and 1937. The Binghamton Chapter held its annual dinner -dance at the Green Lan- tern Country Club in Oswego, May 29, and this social function eclipsed the 1284 July 15, 1937 N. A. C. A. Bulletin

similar annual events which! have been held since the founding of the Chapter. A rollicking good time was had by all, including such outstanding celebrators as Linda Stanford, Mrs. Clara Carey and Earl W. Thomas.

BOSTON Reference to the Chapter Ratings at the beginning of this section of the Bulletin will show that Boston Chapter ended the year on May 31, 1937, in thirteenth place, with a grand total of 2,489 points. Whale this mating is not as good as what we ought to aim for, yet we did manage to place within the first fifteen chapters, where we have been for the last eight years. Our members who attended the Convention report a grand and profitable time. President Fletcher heads the list of Bostonians who took an active part in this both serious and sportive sojourn at Hot Springs. Professor Sanders kept the attendants' feet on the ground with his technical programs. Tom Dunbar ably served the cause as Registrar. Clarence Theders again did a great job in stimulating the pep and punch so necessary to a successful convention. Among the ladies attending were Mrs. Fletcher and Mrs. Gerofski, who showed marked prowess in bridge and also captured some prizes in other activities. On June 18, the Chapter held a joint meeting with the Massachusetts Society of C. P. A's., the New England Chapter of the National Office Management Assn., and the New England Control of the Controllers Insti- tute of America, at which mimeographed copies of the revised Massachusetts Unemployment Compensation Law were distributed and Member J. Chester Crandell outlined the differences between the new and the old laws. This co- operative venture resulted in a profitable and pleasant meeting for the many members of the Chapter who attended.

BRIDGEPORT Bridgeport Chapter held its Annual Outing on June 18 at Brooklawn Country Club, with an attendance of about a hundred and twenty -five. Tbp golf tournament for the second leg on the Past President's cup was the first attraction. This wound up in a three- cornered tie between Al Winters, "Wake," and Larry Doyle. If it doesn't stop raining probably the winner will never be decided. Other events included, putting, fletchette, archery, slingshot and horse shoes. Everyone joined in whether they knew anything about it or not, as attested by some of the scores. Did you notice the girls on the putting green in their Chinese shoes? Two outstanding performers were Ha rry Streck at golf and Ed Gillane at archery. During the late afternoon several cocktail parties were formed and then at 7:00 P.m. a dinner, par excellence. After the dinner the prizes were distributed followed by dancing until morning. The entire affair was a huge success. This year our Chapter's attendance at the National Convention was the largest on record. Those lucky people were: Mr. and Mrs. Warren Faust, Mr. and Mrs. Jack Flynn, Mr. and Mrs. Bert Cederburg, Mr. and Mrs. Dick Foster, Mr. and Mrs. Ed. Gillane, Mr. and Mrs. William Connelly, Mr. 1285 N. A. C. A. Bulletin July 15, 1937 and Mrs. Milton Friedberg, and Mr. and Mrs. Ha rry Hopp. All reported a fine time and a bigger and better Convention.

BROOKLYN In spirit with the progress of the times, Brooklyn Chapter held a June meeting this yea r; arrangements were effected by Charles Towns and C. R. Gunzer. A visitation was made to the World's Fair Exhibit in the Empire State Building, after which we enjoyed a dinner at the Roger Smith Restaurant. This meeting being held in Manhattan, invitations were also extended to New York Chapter members. The scheduled speaker of the evening, George McCaffrey, gave an interesting talk regarding the accounting problems and budgetary control devised to control the large expendi- tures incident to the Fair. C. R. Gunzer, Director -elect of Membership, has planned an intensive drive to secure sufficient new members to obtain a Class "A" rating for the Brooklyn Chapter and requests all members "to get their man." Law- rence McHugh, Director -elect of Program, in co- operation with fellow members of a Program Committee composed of Messrs. Gunzer, Racker and Towns, is planning an interesting and practical program for the coming season. Milton Hudders, Secretary - elect, is surprising the Board of Direc- tors with his recital of the amount of work which is actually accomplished at a Board meeting. Congratulations to Ha rry Grube who has been reelected a National Director of N. A. C. A. Mr. Grube is Treasurer of the Intertype Corp. and a Past President of the Brooklyn Chapter as well as being one of Brooklyn's most efficient Board members. Congratulations are also to be extended to Brooklyn's only junior member, Henry Russell, who was graduated from N. Y. U. this June with a B.C.S. degree. Mr. Russell is anxious to get into the public accounting field. Members extend their best wishes to David B. Gallagher who is recuperating at Liberty, N. Y. Brooklynites welcome the latest applicants for membership in the Chapter, which include W. H. Bowne and Thomas Wa rd of Sperry Gyroscope Co., Alexander Grabusky of Atlantic Coast Fisheries Co., John Newman of the New York Trust Co., John Olsen of E. R. Squibb & Sons and Frank Terrie of the U. S. Treasury Department. A convivial group of Brooklyn Chapter members, Ha rry Grube, Cris Finney, Dick Gunzer, Charles Christman, Fra nk MacCauley and Charlie Locke, attended the N. A. C. A. Convention at Hot Springs, Va.

BUFFALO Our first meeting since election found all the new officers -elect on hand and anxious to begin their jobs. Conisderable discussion centered on our annual Business Show, with the result that the committee is already appointed and plans are well under way to make it even more successful than it has been. The new men have a real job on thieir hands to surpass the enviable record set by Norman Tice during the two years he ran it 1 1286 July 15, 1937 N. A. C. A. Bulletin

Joe Meidel, our Employment Director, reports that no member of Buffalo Chapter is actually out of employment. We feel that this is an excellent reflection on the membership, particularly because there is a considerable number of unemployed non- members. Plans are going forward for the annual summer outing to be held at the Lancaster Country Club, July 22. This year we will have a mixed outing, with Mrs. Edgar Swick in charge of women's activities. The National Convention at Hot Springs was well attended, chapter President Foot and President -elect Swick heading a delegation of eleven men and their wives. Our members were active in all events. Howard Loree, the golfer, won low net in Class B, and his wife came through with low net for the women. Ladies' putting match was won by Howard Chap - pell's wife, second place going to Mrs. Swick. The Chappell family again put their best foot forward when Howard won first prize for the most authentic man's costume in the Gay Nineties Party. Tom Foot made a charming Floradora girl in their sextette, one of the features of the party. At the banquet Wednesday night, Claude Rainey sat at the speakers' table. Thurs- day afternoon, he gave an excellent address on "Management Accounting." The best part of the entire Convention was Toni Foot's acceptance of the banner for Buffalo Chapter's successful finish. in ninth place in the Stevenson Trophy contest l We are more than proud of this record, which represents an advance from nineteenth place the year before. Under Ed Swick's leader- ship we hope to do even better this year I

CHICAGO Another Convention over, the new Board plunged into the task of planning for the coming year. The Chicago Chapter closed a very successful season under the able direction of Past President Ernest L. Coleman, and according to President - elect William T. Sunley, we are going to keep the ball rolling. Anticipating another torrid season, Harry McCluskey promised to reserve his yacltt for the Board meetings during the summer months. Our gala get - together and annual golf tournament at the beautiful Olympia Fields Country Club on Saturday, June 5, was dampened somewhat by too much precipitation the previous night. There was a turn -out of about thirty couples who proclaimed the event very successful. The major activity was, of course, the golf tournament. Prizes were won by Ernest Coleman, Clarence Bostwick, Harold Osborne, and Arthur Goodman. The scheduled tennis tournament had to be called off due to wet grounds. It wa s decided that the prize for this activity would probably spoil by next year, so fate was called in to decide the winner, and awarded the prize to John Levey. John feels quite confident that the results would have been the same if the game had been played (sounds like another Dizzy Dean). Due to the efforts of the Wanacas the ladies enjoyed a fine afternoon of bridge. Dinner was then in order, followed by dancing until the wee small hours. Credit must again be given to John Levey for his promotional efforts in 1287 N. A. C. A. Bulletin July 15, 1937 organizing another successful golf tournament, and we are very grateful to Joe Gilby for the privilege of playing at his well equipped private club.

COLUMBUS Again a National Convention is history. This year the National Con- vention delegates were guests of the South, the Convention being held at Hot Springs, which is a most beautiful mountain region of Virginia. T hr activities started off with a visit to Covington where the accountants were the guests of a large paper mill company. Only one plant visitation was made for the reason that this was the only big manufacturing industry in this part of the country. The President's Reception was held Monday night in the beautiful ball room of the Homestead. Tuesday morning, the first technical session was started with a discussion of the Robinson - Patman Act. New officers were elected and Chicago was chosen to be the next convention city. It will not be necessary for us to comment further on these sessions, because you will all receive the year book in due time. Those attending the National Convention from Columbus this year were as follows: E. J. Kaufman, Paul Hought, L. E. Tobin, Albert Sutherland, Joe Sheeran and R. L. Davis, all of whiom attended with their families, with the exception of Mr. Davis. On Saturday, June 26, the Columbus Chapter held its Annual Outing at Harbor Hills. The activities consisted of golf for the men and bridge for the ladies, with a fried chicken dinner at 7 o'clock followed by a boat ride around the lake for everyone. The golf honors this year go to Drawz, Kaufman, Davis, Preston and Birchfield. We report the following news notes: Russel Wilcox and his family are at the Pacific Coast this year for the third time. We understand that J. M. Jackson is going back to Texas for his vacation, probably to go fishing with Jack Garner. W. E. Dickerson is being a bachelor this summer as his family are also out on the Pacific Coast. This more or less concludes our activities for this year and we believe that Mr. Kaufman should be congratulated on the success that the Columbus Chapter has had. We are planning and looking forward to another successful program for 1937 -1938 under Mr. Tobin.

DAYTON The extra effort put forth by members of our Chapter during the past few months has again rewarded us with the highly prized Stevenson Trophy. M. E. Fauver, F. A. Boettger, G. J. Owen, W. G. Beyrer, R. H. Huber, R. F. Whisler, J. C. Cassell, Mr. and Mrs. W. O. Weaver, Mr. and Mrs. L. G. Battelle, M. M. Monroe, A. A. Keiser, C. Y. Coriell, and Mr. and Mrs. G. R. Lohnes, were in attendance at the annual Convention held at Hot Springs, Va. Approximately one hundred members attended the annual picnic held at MacGregor Golf Course, June 11. Charles Purnhagen and his Committee had all arrangements well in hand, leaving little to be desired. 1288 July 15, 1937 N. A. C. A. Bulletin

We are sorry that it was necessary for J. E. Eberly, newly elected Direc- tor of Program, to again return to the hospital; however, we are glad to learn that he is improving. Grant Lohnes and I& wife were extended an unusual ovation when they arrived at Hot Springs just as the banquet ceremonies were ready to take place. The prize golfers as proven by the recent tournament are Gordon Parent, J. E. Carney, and Bob Metz. On June 5 a regional Program meeting was held at the Biltmore Hotel. Representatives from Indianapolis, Cincinnati, and Columbus were present to lay plans for the coming year's program. Lawrence Tobin, E. J. Kaufman, and Prof. Russell Wilcox, all from Columbus Chapter were our guests to discuss further the proposed regional Cost Conference to be held at Columbus this fall.

DENVER The series of regular monthly meetings of the current year for the Denver Chapter ended with, our May 19 meeting. The Denver Chapter, however, held a social meeting at the Lakewood Country Club on the evening of June 26, at which members, their wives and guests were in attendance. Special tribute must be paid to Henry Mitchell and his Entertainment Committee for the excellent work which they did in making this affair so successful. The evening began with a complimentary cocktail hour, followed by an excellent dinner, after which there was dancing and bridge until 12:30 P.M. An efficient committee was on hand to see that all were plentifully supplied with complimentary cocktails. Thus fortified, the guests proceeded with dinner while being entertained by the Colorado Rangers with their stringed instruments. Several of the boys, including President Herold C. Crout, aided in the entertainment. Paul Remington even sang a solo for us. The regular dance orchestra arrived at 9:30, and the party was oil. Special vocalists rendered various numbers which were heard all about the dance floor through a loud speaker system. Larry Dolan and E. Pat Davis were much in evidence during the evening's entertainment. We all felt that it was too bad that we must wait a whole year until we can have such another fine party. Paul Remington confided to us during the evening that Mrs. Remington and lie were leaving the following morning for a three weeks' vacation trip to Alaska. Bon voyage, Paul, we wish we were going too. Our Directors' meetings are now being attended by next year's incoming directors, and we shall busy ourselves during the summer with planning next year's program.

DETROIT Except for an occasional meeting of the Board of Directors, which is quietly laying plans for the 1937 -1938 season, dormancy has been the key- 1289 f N. A. C. A. Bulletin July 15, 1937 note in the Detroit sector during the past few weeks. However, those members of the Chapter who had the wisdom and good fortune to attend the National Convention were far from dormant during the week spent at Hot Springs, Virginia, and have since been very busy extolling the virtues of the spot as a convention center. It appears that practically all of the Detroit members in attendance would be pleased to have Hot Springs per- petuated as a national meeting place. Due to splendid work by the Convention Attendance Committee under Don Russell, Detroit had a large and enthusiastic delegation at the Conven- tion, and it is reported that the group found it possible to work and play together to an extent not heretofore found feasible. On Wednesday night the Detroit crowd held open house at their cottage, and during the evening and wee hours of Thursday morning entertained more than a hundred and fifty guests from other chapters. Included in the Detroit delegation were Harvey Stonehouse, Don Russell, Robert Pierce, Eugene Kempf, L. W. Downie, William Barr, Mr. and Mrs. L. D. Stafford, Mr. and Mrs. H. F. Taggart and family, John W. Baillie, A. C. Winger, Mr. and Mrs. R. W. Peden, L. W. Corbett, G. W. Booth, Guy Kline, Mr. and Mrs. R. J. Mont- gomery, Mr. and Mrs. Lucian Lamoureux, William Davies, George Ry- lander, George Schwarz, H. D. Traister, E. J. Cabanaw, W. E. Foy, and H. J. Buck. One of the delegation, Mr. Lawrence Downie, was a speaker before the Convention. It is a pleasure to report that at a recent meeting and election of officers of Briggs Mfg. Co., Robert Pierce was reelected Treasurer and A. D. Blackwood was elected Assistant Secretary and Assistant Treasurer of that company.

ERIE While the National Convention held the spotlight for the better part of June, Erie Chapter did manage to keep active to some extent, both before and after the Hot Springs conference. On Ju ne 12 the annual Spring Frolic took place on the beautiful grounds of the Culbertson Hills Country Club. It was a gay affair from beginning to end. In the afternoon the women played bridge while the men battled for the golf championship of the Chapter. Who won what seems impossible to determine, although a rumor to the effect that Bill Pepenbring carried away the cup gained wide credence. The evening was ushered in with a very satisfying chicken dinner and a very choice selection of repartee. Lusty good fellowship falls a little short of describing the atmosphere of the dance that followed. Let us call it the N. A. C. A. spirit and leave it at that. Everyone had a good time for which we are deeply grateful to Earl Strick and Kermit Hampel, our energetic Co- chairmen. And to Kermit the directors are further indebted for the hospitality extended on the occasion of their meeting held on the 28th at his summer home in Wattsburg. It was the best attended and most profitable meeting 1290 -1.. July 15, 1937 N. A. C. A. Bulletin

since spring fever began to take its toll, and much of what was done then in preparing for the fall season will have lasting results. Stan Jablonski presided. Having just returned from a three weeks' sojourn at his Canadian retreat, he sported a tan far superior to the pale boasts of the Hot Springs vacationists. Gabe's Grove on the Wattsburg road will be the scene of the picnic to which everyone has been looking forward. The date will be Saturday, July 24.

GRAND RAPIDS On Tuesday, June 15, a meeting was held at the Rowe Hotel. Members brought along their various forms used in connection with the Social Security Act. Messrs. Gage, Abbott, McMicken and Miller explained briefly the methods used in compiling thie necessary information. L. E. McMicken showed how it could all be done on a single form, putting some of the others to shame with their complicated multiplicity of forms and detail. A good many members displayed the forms used in their respective organizations, and these were inspected by the members after the brief talks. Roy Tompson led group singing to the edification and satisfaction of all. Members were further entertained by Prof. Anderson who performed feats of magic and did card tricks. Identification badges which were worn by all for the first time, helped old members get acquainted with new and vice versa. The golf tournament scheduled for May 20 at the Highlands Country Club was a great success for the four who competed, as there were twenty prizes to be distributed. However, our genial Entertainment Committee of one in the person of George Howald is undismayed and is planning on another tournament in the near future. Here's hoping lie gets a better break from old man weather and from you fellows he is working for. G. D. Abbott, our own Treasurer, has recently been appointed Controller of the Sparta Foundry Co. Nice work and congratulations! Team No. 6 ably led by H. D. Sharpe proved to be the dark horse of the competition and took the lead by producing new members at the crucial moment to pile up the winning points. This team was awarded a free meal for its excellent performance.

HARTFORD Glowing reports of the National Convention are being circulated by the large delegation of Hartford members who attended. The Homestead proved to be an ideal place for rest and relaxation. Hartford Chapter was honored by the inclusion of Past President Carl Seeber as one of the speakers. Others who attended were Bill Worrall, Bill Rehm, Leslie Stevens, Don Bassett, Ed Herrick, Bob Deming, Joe Simmons, Clair Bennet, Louis Graham and A. J. Nelson. The Program Committee consisting of Director Richard L. Goodwill, Arnold Wolfe and Junius Cooper, have developed tentative plans for some 1291 N. A. C. A. Bulletin July 15, 1937 excellent meetings this year and submitted several interesting topics to the Board for their criticism and further suggestions. Vice President Simmons will have charge of our educational activities, which were so successfully developed during the past season by Arthur Wilcox, our President- elect. Howard L. Judd of the Horton Mfg. Co. has been appointed a member of the Committee on the "Natural Business Year." The Horton Mfg. Co. has been operating under this plan for about two years. We are pleased to announce a number of promotions in the same or affili- ated companies, Carl Seeber, who is also an officer of Wallace Barnes Co., has been appointed Assistant Secretary of the Associated Spring Corp. A. C. Purrington is now Assistant Treasurer of the Associated Spring Corp. James L. Haskell has been made Assistant Treasurer and Office Manager of the Wallace Barnes Co. Division of the Associated Spring Corp., and Alexander Scott becomes Cost Accountant of the same company. Hartford Chapter suffered a severe loss in the death of Dwight C. Buffum, a Past President and an outstanding man in his profession. A large delegation of chapter officers attended the funeral on June 2. A committee headed by W. A. Worrall has drawn up suitable resolutions which have been spread upon the chapter records and a copy sent to the bereaved family. We shall miss his staunch loyalty and his kindly counsel and advice.

HAWAII The Hawaii Chapter held its annual meeting on May 27 at thtr Shriners' Beach Cottage at Waimanalo, where the gentle waves of a turquoise sea break on the soft white sand while the trade winds laden with the perfume of pikaki blossom stir languidly the leaves of the papaya trees. With such a setting and a Committee composed of Sam Todd, Wm. Ziegler and Herb Camp, all past masters in the fine art of knowing how to make an outing tick just the right way, a very good time was to be expected and the members were not disappointed. The meeting was an unexcelled success. In the afternoon baseball was enjoyed by all, and also swimming. Thereafter, during a succulent steak dinner served in the open air, the serious business of the day came up for consideration. President J. K. Lamberton, in a brief speech, reviewed the progress made by the Hawaii Chapter during the past year and submitted the list of members nominated by the Nominating Committee for officers and directors of the Hawaii Chapter for the ensuing year. By the time business was finished, the pale light of the full moon loaned its magic to the art of native dancers dressed in shapely grass skirts which they allowed to sway in perfect rhythm with the hula music —a truly grace- ful spectacle enhancing the Hawaiian spirit of Aloha and good fellowship which made this year's meeting such a success. At a meeting of the Executive Committee, presided over by our new President, Mr. Robert Frazer, it was decided to continue the noon meetings of the Committee which have been so well attended during the past year. 1292 July 15, 1937 N. A. C. A. Bulletin

General business for the coming year was discussed and a Program Com- mittee appointed.

INDIANAPOLIS On the afternoon of June 5 approximately fifty members of the Indianapolis Chapter journeyed to the Grandview Country Club at Anderson for their annual golf tournament and end -of -the- season party. The golfers were no sooner well started on their way to see who was the best guesser for the Comptometer Cup than the heavens opened and made a vertible lake out of every green and a rushing torrent out of every ditch. Twelve of the gang were Spartans enough to play the full round and were well rewarded in prizes. Our President, Jesse Crim, again came through with low gross and Horace Matthews was runner -up. Arnold Pressprick carried home the Comptometer Trophy donated by genial "Jim" Hammer. The ladies who were invited as guests this year did much to make this party a success. They enjoyed an afternoon of bridge, led in scoring by Mrs. Blee and Mrs. Wells, and then the entire company sat down to a real Hoosier chicken dinner in the banquet room. Prizes were presented to members of the One Hundred Per Cent Club and dancing was in order until midnight.

KANSAS CITY With the technical programs and annual party over, activities of the Kansas City Chapter were confined to the regular Directors' meetings and the annual golf tournament and stag party. The Directors' meetings were attended by both incoming and outgoing officers and directors. following the custom established a few years ago, the new officers and directors took charge, unofficially, in order that they might fully acquaint themselves with their new duties. The golf tournament was held at Meadow Lake Country Club with some twenty -five or thirty members participating. Ha rry Stover was Chairman of the Tournament Committee. R. P. Michaelson, Roland ford and Raymond Perssons tied for blind bogey. Harry decided to award the first prize to the one who could come nearest to guessing the last number on a five dollar bill. After considerable delay, a bill of this denomination was located and Mr. Michaelson was awarded a putter for being the best guesser. The Chairman was frequently embarrassed in awarding the various prizes on account of the records (which he compiled) indicating that he won most of them. In fairness to Mr. Stover, however, we are compelled to state that } e waived any and all claims. J. L. McKee demonstrated unusual ability, when, in teeing off from the seventeenth hole, he hit and killed a gopher who happened to be viewing the game from the vicinity of number eighteen. The only casualty of the day so far as we have learned, occurred when Drank Mann, who claims he was playing his first game, hit Chairman Stover 1293 N. A. C. A. Bulletin July 15, 1937

with a tee shot. Harry says he is convinced Frank will make a great golfer some day. Jim Compton left town just ahead of a heat wave enroute to Minnesota, where he will spend his vacation fishing on Mantrap Lake. Speaking of vacations, President Newby says he isn't going to take a vacation this year; he claims he is going to stay home and catch up on some of the work he should have done last year. Roland Abel, formerly with Lunsford, Barnes & Co., is now Auditor of Katz Drug Co., replacing L. A. Calkins, who has moved to Florida. Tom Dunn, Fred Dillon and S. P. Douglas attended the National Con- vention in Hot Springs, Va. We understand Fred left a few days early in order that he might spend some time in Louisville. Wonder if he did this in order to test Dr. McLeod's theory of investment, which was described recently in the Secretary's Corner?

LOUISVILLE Louisville members held their first plant visitation of the year at the Ewing -Von Allmen Dairy Co. on the 15th of June. In addition to seeing the complete dairy operation, including the processing of ice cream, evapo- rated milk and various by- products, the President of the company was host at a buffet dinner following the trip. It is evident that everything humanly possible was done to insure the cleanliness of the milk and other products handled by the firm. Another plant visitation will be held later in the summer and we hope it will prove just as valuable. Local members who attended the sessions at Hot Springs brought back glowing reports of the activities there. From details received from those attending, all of the publicity given about the Convention was more than fully realized. We are sorry that H. H. Neel, who was schieduled to pre- side at one of the technical sessions, was unable to do so, having been detained at Louisville because of the press of business matters. On the 17th of the month Louisville Chapter held a closed meeting for members at which we were privileged to hear a discussion of the Kentucky Unemployment Compensation Act and its developments to date by R. B. Hensley of the State Unemployment Commission. Several other members of the Commission were present and entered into the very lively discussion which took place. Numerous questions were asked and many of the pro- visions of the Act were made more clear to those attending.

MEMPHIS The usual summer quietude has overtaken the Memphis Chapter, and since there was no regular June meeting, Chapter news is somewhat scarce. However, the monthly Directors' meetings were held as usual. The new officers and directors are making their plans for the next season's program and other activities of the Chapter. Vacation thoughts seem to be in the minds of many of the members. Mike Hennessey is going to Florida. Chas. Harrelson has returned from a + 1294 July 15, 1937 N. A. C. A. Bulletin

business trip to New York and Philadelphia. Incidentally, "Charlie" has recently built a new home at Whitehaven, and we will soon expect him to be able to furnish some cost figures on cows, hogs, chickens, etc. Merrill Boone, our new Secretary, is a "proud pappa" again. Plans are afoot for some kind of entertainment next month which will also take in the ladies, possibly a dinner dance at one of the roof gardens.

MINNEAPOLIS The first golf tournament of the present season was held June 23 at West- wood Hills, the prizes being won by C. E. Carlberg for blind bogey, and Paul F. Fredlund, H. F. Caldwell and C. E. Odegard for best scores on hidden holes. Director -elect Gene Nordstrom was in charge of the tournament and did a fine piece of work. W. R. McCormick, who has been in charge of all tournaments for a number of years, has injured his back so that he has not been able to play for some weeks, but we hope to have with us again in the near future. A well deserved honor was bestowed upon our Director of Program George C. Ludolph, Resident Partner of Touche, Niven & Co.,when he was elected President of the Minnesota Society of C. P. A.'s at its annual meeting in June. Past President F. R. Chailquist, Chief Accountant of the County Auditor's Accounting Dept., and our valued member C. P. Albertson, Accountant in the same office, have been actively engaged for some weeks on a compre- hensive and voluminous report entitled "Status and Trend of Old Age Assist- ance in Hennepin County, Minnesota," which clearly indicates that a sub- stantial increase in taxes is inevitable. Director of Meetings E. E. Herrick attended the Shrine Convention in Detroit during June. He returned somewhat tired and worn out because, as the principal snare drummer in the fifty -piece Ozman Temple Band of St. Paul, he marched many miles. Our good member Roy L. Miller, Accountant of the American Hoist & Derrick Co., St. Paul, has been seriously ill for some tune, but is now reported well on the road to recovery, and is expected to leave the hospital soon. The Chapter extends a hearty welcome to Messrs. Carl W. Abraham, Auditor of Wm. Bros. Boiler & Mfg. Co., H. B. Hoeschen, Cost Accountant of Diamond Iron Works, Inc., and Elliott M. Gordon, Efficiency Engineer of Griggs, Cooper & Co., who have recently joined the Association. This brings the membership of the Chapter to the highest point in its history. Director of Membership Koerner and his Committee closed the Stevenson Trophy year in a blaze of glory. The Minneapolis and St. Paul papers published a very interesting open letter from Vice President -elect H. S. Nordin pointing out some of the dangerous practices when fishing from boats. Among other things he said that liquor and boats do not mix any better than liquor and automobiles. 1 1295 N. A. C. A. Bulletin July 15, 1937

His letter was prompted by a number of drownings which have occurred in Minnesota lakes this season because of carelessness.

NEWARK Those of the Newark Chapter who attended the National Convention at the Homestead, Hot Springs, Virginia, this year will carry for a long time a memory that will be hard to equal. Amid the most pleasant surroundings and in the most congenial company imaginable, we thoroughly enjoyed the facilities for sport and rest, the excellent food, and the splendid arrangements for the technical sessions that the Convention Committee so excellently organized for us. To get an idea of the fun we had in our lighter moments, just ask anyone who attended the Gay Nineties Party on the second day of the Conven- tion. Newark Chapter of course will be particularly interested to learn that Marty Moore, along with our well known Marshall Sayre, is seriously considering an offer to appear on the midway at the forthcoming World's Fair in New York City. They have a strong man act that is well worth anyone's while to see. All in all, the Newark contingent composed of Marty Moore, Stanley Zweckbronner, J. C. Metsch, Elmer Glover, C. C. King and Bill Finlay had a very splendid time and brought away with them some valuable thoughts from the technical sessions, as well as their contacts with the membership of our Association. The Board of Directors have the program building job well started and further developments will be reported to you through the Bulletin in the months to come. W e have recently learned of the elevation of C. C. King to the post of Treasurer and of John H. Darragh to the post of Assistant Secretary and Assistant Treasurer of the Wright Aeronautical Corp. Congratulations to you both and very best and sincere wishes for your continued success.

N E W H A V E N In an atmosphere of commendation and praise for their successful 1936 -7 season the retiring officers and directors met together with the newly elected officers, directors and past presidents for dinner at Rainbow Inn, West Haven, I on June 1. President Bill Carroll presided over the well attended Board meeting which followed. Upon handing the reins over to President -elect Ralph "Doc" Jones, Bill received the unanimous wishes of the Board that the trout he catches with his new fishing tackle might be as gainly as his series of successes with the New Haven Chapter. As the 1936 -7 season hastened along into history, President Jones appointed his 1937 -8 Board of Directors and outlined some of his thoughts for the year ahead. Some innovations may be counted on, and with the well constructed ladder left behind by our several Pa st Presidents, it is clearly evident that the next rung will be equally strong and memorable when the records of the '37 -38 season go down into the archives. 1296 — July 15, 1937 N. A. C. A. Bulletin

The semi - monthly meeting of the Board of Directors on June 15 at Shef- field Hall witnessed the preliminary planning stages for what is ahead. President Jones and Vice- Presidents George Rood and Fred Hollowbush outlined plans and ideas that can only mean a continuance of progress. Frank Bigelow gave us an idea of what our technical program was going to be. With his successful experiences of last year as a background, we are sure that Frank is lining up something that can't afford to be missed. The Convention at Hot Springs was well attended by the New Haven Chapter. Bill Carroll, Horace Mumper, Mr. and Mrs. Wm. C. Armstrong, Mr. and Mrs. Frank DeFrank, Mr. and Mrs. Frances Hall, and Frank Bigelow were among those southward bound. A great deal of credit is due to Bill Armstrong for his work on the Con- vention Program Committee and more particularly for the outstanding Wednesday sessions which he organized and presided over. It is reported that the Hot Springs Convention was the liveliest inyears. We think it must have been the invigorating effect of the mineral baths which the group indulged in when they weren't enjoying the scenic beauty, Gay Nineties Party and attending technical sessions. A memorable Convention 1 Congratulations to Mr. and Mrs. Frances Hall. Their eighteenth wedding anniversary was fittingly celebrated at the Convention together with a birth- day party for Mrs. W. C. Armstrong.

NEW YORK The first regular meeting of the newly elected officers and Board of Directors of the New York Chapter was held at the Hotel Woodstock on Tuesday evening, May 25. President -elect Fra nk Klein was not able to attend, so that Vice President -elect William L. Keating presided. Robert L. Mitchell, who was Director of Member Attendance, reported that, of a total of 700 members on the roster during the year, 349 members ` did not attend any one meeting during the season, and 108 attended only one meeting. Member attendance is one of the very difficult problems of a large chapter in a metropolitan community like New York. J. J. Alexander, Director of Membership, reported a net addition for the year of 43 new members. The second meeting of the new officers and Board of Directors was called by President -elect Frank Klein on Tuesday, June 8, at the studio apart- ment of Jack Seidman, the Director -elect of Program. In order to handle the large amount of work required to carry out certain of the committee activities, it was decided to vary the organization and procedure of previous years to the extent that the director of the committee would appoint only two or three members as associate directors for each activity, and then additional help on the committee would be supplied by appointing committeemen. This would permit the associate directors to head up activities within the committee and have the associate directors assisted by committeemen. The activities of many committees are sufficiently 1297 N. A. C. A. Bulletin July 15, 1937

great to require a number of members to assist, but it was considered prefer- able not to have too large a Board of Directors. The New York Chapter X -O Club, through its newly elected President, Fred Kilduff, very generously offered its services to the chapter Board through our Chapter President - elect, Frank Klein. A conference is planned shortly to best utilize the experience and knowledge of the members of the X -O Club as this Club consists of members of the New York Chapter who were officers and direcetors for at least two years. The third Board meeting was held at the Hotel Britanny, on Tuesday evening, June 29, at which our President -elect Frank Klein, introduced a number of new associate directors to the Board. This Board meeting seemed almost like a reunion, and some trouble was experienced calling the Board to order as many of the members and their associates were busy exchanging their experiences on the return from the Convention at Hot Springs. About 80 members and guests of New York Chapter were registered at the Con- vention. Fra nk Klein, presiding, announced that it would be the intention of the Board to devote their meetings to discussions of policies and matters that affected more than one committee. The meetings of the separate committees would be held to work out the details of each of their activities. George V. Fortune, Director of Meetings and Entertainment, explained the questionnaire sent to all the New York Chapter members asking for information on preference of meeting nights, place of meeting, topics, and other suggestions to make the meetings interesting and educational. Gould L. Harris, Director of Special Activities, thanked several of the directors and associates who had addressed the New York University accounting classes during the attendance of Professor Ha rris at the annual Convention. He also announced that there was considerable interest being shown by one of the large broadcasting companies in the N. A. C. A. supply- ing, through the New York Chapter, suitable speakers and subjects for short instructive talks on accounting, finance, taxes, and economic subjects. Frank Klein announced a joint meeting of the New York Chapter Board and the X -O Club on Wednesday, July 14, at the Leewood Country Club, Crestwood, Westchester County, where those who were so inclined could play golf in the afternoon, and the evening would be devoted to chapter business discussions.

PHILADELPHIA Although the weather on the morning of Friday, June 11, gave little favorable promise of the Philadelphia Chapter being able to hold its annual outing under desirable conditions, the weatherman was kind and by the afternoon the alibi of wet grounds was removed as a possible explanation for high golf scores and bad quoit results. To the satisfaction of the Committee in charge of Arrangements, headed by Vice President -elect John Hihn, Jr., a representative number of chapter members gathered at the Cedarbrook Golf Club. Jules Hurtz won the golf trophy for the lowest gross score, donated by John Hayes of the Monroe 1298 July 15, 1937 N. A. C. A. Bulletin

Calculating Machine Co. Jules posted a snappy 84 and in addition won the prize in the Mystery Contest for the selective nine holes. In the Kicker's Handicap event H. P. Fulmer was the winner. At quoits Louis Hellberg and Jimmy Russell were the tops. The prizes at the card games for the ladies were won by Mrs. Downs, Mrs. Hurley, Miss Watt, Mrs. Cameron and Mrs. Elliott. In the evening, we participated in a delightful dinner and presented each lady present with a souvenir, after which prizes were awarded for the Rain- bow Chapter Activity Contest. The team captained by Jeremiah Lockwood was first, Ed Ha r t's team second and Louis Hellberg's a close third. The solid gold watch, donated by Director of Membership John Lockwood as a prize for the member securing the most new members, was wone by George Paules ; second prize went to Jeremiah Lockwood and third prize to Ed Hart. Honor prizes for individual standing for Chapter activity were awarded to John Lockwood, Louis Hellberg, Jim Russell, Gordon Schofield, Bill Funk, Bill Alden, Jr., Joe D'Amelio, Ed Jones, Phil Wharton and Bringham Young. The evening was concluded with presentation of some fine entertainment, followed by dancing. Paul R. Dugan left during the early part of June for an extended cruise through the West Indies. Phil Wharton, Director of Program, was elected National Director of the National Office Management Assn. for a two -year term at the organization's 18th Annual Conference held in Chicago; Bill Evans was elected National Secretary- Treasurer by the Board of Directors, and Ed Schwartz was elected President of the Philadelphia Chapter of the same organization. Congratulations 1 Verle Elliott, President -elect of the Philadelphia Control of the Controllers Institute, has just returned from a combination vacation and business trip to the West. He visited the home folks in Kansas and Oklahoma and attended a meeting of the American Petroleum Institute at Colorado Springs. As a member of the Oaklyn Business Men's Assn., Richard B. St. Maur aided materially in the completion of plans for Oaklyn's Annual Baby Parade, held June 15.

PITTSBURGH The June Board meetings were both well attended —and for good reason. The first meeting was held on June 16 at Edgewood Country Club and the second on June 24 at Hot Springs. At Edgewood the program began at 2:30 with a golf tournament followed by a dinner at 7:00 to which the ladies were also invited. At 8:00 the business meeting was called to order after the ladies had adjourned to another part of the club to discuss plans for a summer outing. It wa s announced that two members have recently moved into the Pitts- burgh Chapter district, John W. Clarke and Walter G. Scott. A very cordial welcome is extended to both. W e have just learned that Archie V. Murray has been promoted from _ 1299 N. A. C. A. Bulletin July 15, 1937

Auditor to Secretary- Treasurer in addition to being elected a Director of the Wm. B. Scaife & Sons Co. Our Past President, Paul W. Pinkerton, addressed the Rotary Club of Greensburg, Pa., on June 1 on the subject, "Standards." President Weaver, upon being interviewed immediately after the Con- vention, said there simply weren't enough superlatives to describe the experiences of the Pittsburgh group at Hot Springs. An outstanding event, of course, was the winning of the Donaldson Bowl in the golf tournament by Rolf Griem. In 1932 Pa st President Jacquette brought the honors to Pittsburgh by winning permanent possession of the Lybrand cup. This year "Jack" was unable to attend the Convention so Rolf brought the championship back to Pittsburgh with a score of 88 and victory over ninety -seven other contestants. Pittsburgh's biggest moment, however, was at the annual meeting Wednes- day afternoon when our own Bill Marsh was elected National President. Pittsburgh responded to this honor by sending, believe, the largest delegation to the Convention outside possible that weof the New York Chapter. Those attending were Messrs. and Mesdames Bowman, Bowser, Carson, Griem, Hanley, Harrold, Knight, Lang, Lindblom, McClintock, Marsh, Meyers, Otterman, Stolzenbach, Weaver, and Woessner; Messrs. Barton, Cheffey, Crawford, Donaldson, Eicher, Kress, Lindsey, McClelland, Riddile, Rubinsak, Scanlon, Smith (Roscoe), and Stemen. The Gay Nineties Party proved to be quite a hit with our group. Stemen was "right there" with the double sextette and Bill Marsh and the Knights got quite a hand (if not a prize) for the authenticity of their costumes.

It is with deep regret that we announce the death of Member F. L. Cottringer, District Manager of the American Sales Book Co. Mr. Cott- ringer who resided at 732 Roselawn Avenue, Mt. Lebanon, had only been a member of our Chapter since last October, but was well known to most of us.

PROVIDENCE A joint dinner meeting of the incumbent and newly elected directors of Providence Chapter was held at the Metacomet Golf Club. Each director made his report to President Henry Harley. The Program Director has a splendid program lined up for the coming year, which should prove extremely interesting to all members and guests. Members are invited to participate in the N. A. C. A. Golf Tournament to be held some Saturday in July, at a date most convenient to the majority of the members. The Committee plans to award prizes in this tournament on the basis of a "kicker's handicap" which makes it possible to be "in there" regardless of how you may shoot. Members signifying their intention of playing will be notified of the final arrangements as soon as they are completed. This tournament is a new activity for the Chapter and the committee urges every one to be present. The Chapter will not hold an outing 1300 July 15, 1937 N. A. C. A. Bulletin

this summer, so this will be the only opportunity to get together until next fall. The second Directors' meeting of the month was held on Ju ne 28 at the offices of Burroughs Adding Machine Co.

READING Since the regular meetings for the chapter year 1936 -1937 are over, we may reflect with much satisfaction on the high order of the meetings that were conducted, and take stock of the benefits derived from them— social as well as educational. However, the Board for next year, headed by President -elect H. R. Lawrence, is already looking toward the future by planning another outstanding program and working out details which will assure our members the greatest possible benefits. At the Board meeting held in Ephrata June 25, President -elect H. R. Lawrence announced the appointment of the associate directors for the coming year. Past President John Urich attended the National Convention in Hot Springs. His interesting detailed report of the various activities at the Con- vention evidenced the fact that he enjoyed not only the technical sessions, but also the entertainment and the recreational facilities. His impressions give assurance that it was a very successful convention. This Chapter attained eighth place in Stevenson Trophy contest. The award will be presented at our meeting in September. William C. Heist, of the Armstrong Cork Co.,was recently married. The Reading Chapter was represented by Allen Stewart, Donald Charles and R. K. Chambers on the "committee" that gave Bill and his bride a rousing "send off." The vacation season has been opened by Charlie Nestel who is spending the week on the shores of the Susquehanna attempting to get his puddle- jumper motor started for the season.

ROCHESTER With the last technical session of the season hardly cool, our President - elect, Norman 011ey, called a meeting of the old and new Boards to consider the program for the coming year. This meeting was held at Norman's home, and a fine start was made which was topped off by an excellent luncheon served by Mrs. 011ey. Art Gibson, our Director of Employment, has served due notice to all contenders in the coming N. A. C. A. Golf Tournaments by turning in low gross Class B. in the Upstate. Telephone Convention Tournament, and is now the proud possessor of a fine leather golf bag. Our annual dinner -dance was held on June 10 at the Ridgemont Country Club. Unfortunately, Irving Briggs was unavoidably detained in Toronto, but Norman 011ey very ably took over the duties of Master of Ceremonies. Incidentally, Norman suggested to the members' wives that they could con- tribute to the Rochester Chapter's standing by seeing to it that the third 1301

1 N. A. C. A. Bulletin July 15, 1937

Wednesday evening of each month is left open, which seems to us an excellent idea. The dance was well attended and, besides being a very enjoyable evening, it served as an excellent opportunity to introduce our new members. Twenty -one members and guests represented Rochester at Hot Springs, each properly identified by a red rose indicative of the Flower City. The boys came home with the satisfaction of having climbed from thirty- second place one year ago to third place this year in the Stevenson Trophy Competition. Although St. Louis nosed us out by one point in attaining the Carter Trophy, we feel that real progress was made under the able leader- ship of Irving Briggs, our Past President. Of course, nothing short of first place will be acceptable this year. Invitations have been issued to neighboring chapters to compete in our Golf Tournament which will be held on our annual Field Day on Saturday, September 11. A good time is asured to all.

ROCKFORD Rockford Chapter closed a satisfying and eventful year which the retiring officers and directors may proudly and deservedly review with the pleasure of a job well done. The Chapter was pleased to find itself in the place position coming down the stretch in the Stevenson Trophy Derby, but was saddened not to be able to catch the long winded Dayton entry. However, there was some consolation in the fact that it was necessary for the winner to apply the whip the last furlong to nose Rockford out. The Chapter will appreciate the Remington Rand Trophy which will adorn our banquet tables the coming year. On June 17 the chapter members and guests, approximately one hundred and twenty -five in all, sneaked away from their respective offices for the annual Stag. The locale was the pretty Mau -Nah- Tee -See Country Club, and the afternoon was spent divot digging and fence climbing. Scores ranged from respectable pars and much talked about birdies to scores which sounded like P.W.A. appropriations. In the evening all sat down for dinner during which they were entertained by an orchestra under the ' able direction of member Quin Bowen, and by impromptu songs offered by those members who felt touched by the Muse. Later, many worth- while articles were given away as prizes for low score, high score, attendance, etc. The formal portion of the day's entertainment then closed with a revue extravaganza which was, as usual, almost too vell received. It appears that for next year's stag we will be able to find sufficient talent among our own memterehip. The Board of Directors is busily engaged in assisting in the planning of next year's program, and it is now certain that Program Director Knutson will present a series of headliners that will have appeal for every member.

ST. LOUIS St. Louis Chapter is very happy about winning the Carter Trophy. This bit of good news was received at the Convention, and relayed to the 1302 July 15, 1937 N. A. C. A. Bulletin rest of the members back home. Winning the race was hard work, but we can now look back with a great deal of joy over the successful conclusion of the job which we set out to do last autumn. In "bringing home the bacon" we want the Rochester and Indianapolis Chapters to know that we have a great deal of respect for them in such competition. They were pressing us quite hard during the closing days of the race. They made a fine showing, but —well it feels good to be "out in front." Members returning from Hot Springs report a very successful Con- vention. W e particularly want to thank Detroit Chapter for the hospitalities extended to the St : Louis delegates when they dropped in at "Detroit Cottage." That visit was a fitting climax to a very enjoyable evening. Our annual "Social Get - Together" was held on Saturday night, June 12, at the St. Louis Municipal Airport. The membership responded with a fine showing and, needless to say, everyone was much better acquainted when they went home than when they arrived. During the evening several airplane rides were presented as attendance prizes —which brings up the questions: "Why didn't Ha rry Albrecht join his wife on the ride "? and "What happened to Pete Holtz when he was invited for a free ride "? Our friends from Crystal City certainly were enthusiastic considering the fact that they had to drive about sixty miles to attend. More power to them, and with Arch Brown as one of our latest members, he might be prevailed upon to bring in several more members from down there. Our members should watch carefully for the announcement about our August party. If any members from any other Chapter is in St. Louis we suggest they call our Secretary, Norman kerth, a nd arrange to join us.

SCRANTON Fox Hill Country Club was again the site of Scranton Chapter's closing meeting for the year. An interesting informal discussion took place to aid in deciding just what subjects are of outstanding interest to the membership. On invitation from the chair, past chapter presidents, each in turn, made pleas for consideration of certain phases of accounting and economic thought. Willard Jones advocated an extended study in the accounting of a particular industry of importance in our community; J. Donald Notman made suggestions to permit more thorough consideration of the papers of our regular chapter "ten-minute" speakers; Mark Glahn advocated study of the application of cost records to business of management after they have been assembled; W. E. Perry spoke for a consideration of economic and political science in connection with accounting; and John Frantz dwelt upon the fact that banking and broker- age and wholesale accounting had probably been given inadequate consideration by our Chapter. These suggestions with comments from the floor by the members are now before the Program Committee for the ensuing year. June meeting was punctured by much chapter singing. Officers for 1303 N. A. C. A. Bulletin July 15, 1937

the new year were introduced. Joe Donnelly was presented with a beautiful traveling bag, trophy for the most useful member of the year. The Chapter presented this with hearty congratulations for a job well done. Scranton's delegation returned from the Hot Springs Convention enthusiastic about their experiences. Our own Charlie Beacham attained a position on the convention's "operatic" quartette; Mrs. W. E. Perry was not only one of the ladies' Floradora sextette, but was also awarded the prize for most authentic Gay Nineties costume; Bill Perry was placed on the 1938 Nominating Committee. Another of our members, J. F. W. Heinbokel, was recently given state wide recognition through election to the Council of the Pennsylvania Institute of C. P. A.'s.

SPRINGFIELD This is the start of the season which means vacations for most accountants, but which means trials and tribulations for a Chapter Publicity Director when it comes to sending in material for the Bulletin. After a period of concentration and prayer these items appear suitable for pub- lication. C. E. Benoit, a chapter member and a student at the Springfield Division of Northeastern Univ., has been elected to Student Council for the 1937 -1938 school year. Chapter Vice - President Bob Mudgett is Treasurer of the newly formed Taxpayers' Assn. of West Springfield. On June 18 eleven members of the Springfield Chapter journeyed to Boston to attend a meeting on the new Massachusetts Unemployment Compensation Law. This gathering was sponsored by several organizations, including the Boston Chapter of the N. A. C. A. Those of us who attended felt that the meeting was excellent in every respect, although we do wish that arrangements had been made to delay a lively thunder- storm encountered on the return trip for an hour or two. The meeting date for next season will be the same as last year, that is, the third Wednesday of each month. The first meeting will be on September 15, and it is planned to have it at some country club near Springfield, where it is proposed to mix pleasure and business, as it were. The Board has voted to continue the practise of awarding junior mem- berships to outstanding accounting students at Bay Path Institute and the American International College. It is hoped that the school authorities will co- operate with us as was done last year.

SYRACUSE One of the major activities of Syracuse Chapter during June was our Annual Outing, which was held Saturday, June 5, on the spacious grounds of Barnums at Three Rivers. A golf tournament was one of the features of the day and some very attractive scores were turned in by the boys who played the beautiful course at the Syracuse Yacht Club. 1304 July 15, 1937 N. A. C. A. Bulletin

R. L. Storms of Oswego Falls Paper Co. captured low score. Barnie Sheehan also deserves honorable mention for taking the tenth hole with a "10." Baseball, horse -shoe pitching, races and many other sports were enjoyed. Carl Zeller won first prize in the horse -shoe pitching contest. Our Chapter was well represented at the National Convention in Hot Springs, Va., and among those who were able to enjoy that good old southern hospitality were Mr. and Mrs. Carl Zeller and son, Mr. and Mrs. Harry Anderson, Mr. and Mrs. Bill Boyle, George Chrismer, Mr. and Mrs. John Balch and Chas. Esselstyn. Bill Boyle was elected to the office of National Director for three years and George Chrismer was chosen for the Nominating Committee for 1938. We are anticipating a plant visitation to the Goulds Pumps, Inc., at Seneca. Falls sometime in August. This is a very up-to -date plant, and we are looking forward to a very interesting trip. Notice has been received of the re- instatement of Jack Tuttle, of Crouse, Hinds, Inc. Jack is a Past President of our Chapter, and we certainly are pleased to welcome him back with us again, and to con- gratulate him on his election to the Presidency of the University Club for the coming year. We also extend a welcome to Al Diesseroth, who has recently joined our Chapter. Many of us will recall the fine talk on "General Insur- ance" that Mr. Diesseroth gave us about five or six months ago. Notice has also been received of the re- instatement of Art Cooper, of Scovell, Wellington & Co.

TOLEDO Toledo Chapter was represented at the National Convention by Frank Grandey, H. Bash, L. Fink, Ray Tillman, H. Yetter and their wives. We have the report that the technical sessions were excellent and the accommodations entirely satisfactory. Frank Grandey was installed as a National Director and also celebrated his twenty- seventh wedding anniversary while at the Convention. Congratulations l Frank was a charter member of the Toledo Chapter and has served as Director, Vice President, and President. We are now operating on our summer schedule of two Directors' meetings a month with no regular technical sessions. During the year which is about to close we have advanced in membership, finances, and in the Stevenson Trophy Competition. The technical programs, featuring an unusual proportion of local speakers, exceeded our expectations in quality and interest. The meeting for Members Problems and Round Table Discussion aroused so much interest that it will probably be continued annually. Last year under Al Riedmayer's direction various special committees were formed from the Chapter membership. They were for those particularly interested in the subjects covered: machine bookkeeping, budgets, 1305 N. A. C. A. Bulletin July 15, 1937

taxes, costs, and financial statements. Daring the current year the activities of these committees were somewhat curtailed although several special meetings were held on taxes, budgets, cost, and machine bookkeeping. The Budget Committee had intended to install a budget system in a local company. The preliminary plans were made but the local labor situation was such as to make the actual installation inadvisable. W e are told that this Special Committee system is unique in the history of the N. A. C. A. Chapters. We believe that it has much merit in holding the chapter members' interest, keeping them in closer contact with the organization, promoting acquaintances, and bringing together in special meetings the members whose interests are similar. The system will be continued during the coming year with some changes in the subjects covered. The committee named to prepare the Financial and Stevenson Trophy Budgets consists of H. W. Morrison, F. Grandey, J. Siegman, and H. Pfeiffer. We welcome two new members: J. V. Britt of Industrial Steel Castings Co. and Geo. F. Buske of the Toledo Wheelbarrow Co.

UTICA It has been the custom of the Utica Chapter to hold a joint meeting with the Credit Men's Association at least once a yea r; Ladies' Night has also become traditional as well as popular. This year both were combined in one grand party at the Utica Golf and Country Club for the final meeting of the season on June 15. The guests gathered together on the broad veranda overlooking the flower garden and golf course, and enjoyed a pleasant half hour of conversation among old friends and new before adjourning to the dining room. The task of serving the unexpectedly large attendance was well met by the management. Following an exchange of courtesies between presidents and a few G edit Association announcements, our own President, Frank Zacaroli, took the occasion to introduce the newly elected officers and directors for the coming year. Raymond G. Hall, our Secretary - elect, gave the principal address of the evening concerning the educational program of the American Insti- tute of Banking. Ray is well informed on his subject, having conducted an evening class during the past year; his words were instructive and well received. During the intervals between dance selections by the augmented orchestra, a number of prize contests were staged, which were enjoyed equally by the spectators and contestants. Departure was reluctant and delayed, from which it may be assumed that this party was a complete success. 1306 July 15, 1937 N. A. C. A. Bulletin

WORCESTER Although there has been no regular meeting this month, the Chapter has had two very pleasant get - togethers. On Friday, June 11, the Chapter had its regular outing at Edgemere Lodge on Lake Quinsiga- mond. Ha ts off to Bob Wiseman and his Committee for making this a top -notch affair and one of the best outings that the Chapter has had. At 3:30 the soft -ball game got under way and was followed by driving contests (nails, balls and balloons), horseshoe pitching, races, etc. The games provided plenty of "good time" all afternoon. At 6:30 the dinner bell rang and you had your choice of a "bang up" steak or lobster dinner along with plenty of singing, speeches and wisecracks. The party broke up about 9 p.m. with all of the exceptionally large "turnout" prais- ing the Committee for the whole affair. The other get- together took place on June 18, when about twenty -five members of the Worcester Chapter went to Boston to a joint meeting of the Controllers Institute of America, Massachusetts Society of C. P. A.'s, N. A. C. A., Boston Chapter, and National Office Management Assn. These four organizations jointly sponsored a meeting on "T he New Massachusetts Unemployment Compensation Law." Mr. Chester Crandel1, Pa rtner in Scovell, Wellington & Co., who served on the committee which drafted the new law was the speaker. The 250 or 300 members of the different associations present were given a very interesting and helpful explanation of the new law and its operation. This technical session was preceded by a lobster dinner at 6:30.

Employment

Man Available Listed below is a short summary of the employment record of one of our members who is now available for employment. A complete file of available men is maintained at Headquarters. Upon request, digests of the records of men available and qualified for the positions to be filled will be furnished c.m.ployers. No. 1372—Accountant with sixteen years' experience in cost and general accounting, including credits and office management, desires position offering opportunity and permanence. Training includes Pace Institute and LaSalle extension courses in accounting. Prefers eastern part of country. Age 34 years, married, Protestant, willing to start at moderate salary.

1307 N. A. C. A. Bulletin July 15, 1937

Applications for Membership

The Executive Committee has ruled that the names and addresses of all applicants for membership in the Association shall be published in the Bulletins for two weeks in advance of the date on which they are sent to the Director in charge of Member- ship for approval. The following applications will be forwarded to the Director two weeks from the date of this Bulletin. Comments in regard to these applications which are received from members of the Association during this two weeks' period will be attached to the application before they are forwarded to the Director in charge.

Albany Elmer C. Frick, Jr., 1651 Foster Ave., Schenectady, N. Y. Allentown Leonard S. Broadbent, Felt & Tarrant Mfg. Co., 3 Gernerd Bldg., Allentown, Pa. Ba ltimore Irvin H. Worsham, American Smelting & Refining Co., Highland & Eastbourne Aves., Baltimore, Md. (Company Transfer from Joseph B. Amis.) Dayton Robert M. Gardner, Inland Mfg. Div., 2727 Inland Ave., Dayton, Ohio. Erie John R. Haas, 615 Pennsylvania Ave., Erie, Pa. Milwaukee Arthur J. Watry, 219 Larabee, Port Washington, Wis. Ne w Yor k James A. McColm, Jr., 625 West 113th St., New York, N. Y. Pittsburgh Alvin W. Neal, McKinsey, Wellington & Co., 921 Frick Bldg., Pitts- burgh, Pa. Chas. L. Nielsen, Scovell, Wellington & Co., 921 Frick Bldg., Pitts- burgh, Pa. San Francisco Virgil E. Sloan, Zinke Renewing Shoe Corp., 1183 Market St., San Francisco, Calif. Wa shi ngt on Janet Smith, Lester A. Pratt, 719 15th St., N. W., Washington, D. C. (Transfer from Jr. to Full Membership.) Outside Chapter Territory Pieter F. Brinkman, 641 Prinsengracht, Amsterdam -C., Holland.

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