University of Mississippi eGrove

American Institute of Certified Public Guides, Handbooks and Manuals Accountants (AICPA) Historical Collection

1953

Accounting Firms and Practitioners 1953

American Institute of Accountants

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Part of the Accounting Commons, and the Taxation Commons ACCOUNTING FIRMS AND PRACTITIONERS

1953

A REFERENCE BOOKLET FOR BANKERS, LAWYERS, AND BUSINESSMEN LISTING ACCOUNTING FIRMS REPRESENTED IN THE AMERICAN INSTITUTE OF ACCOUNTANTS ACCOUNTING FIRMS AND PRACTITIONERS 1953

AMERICAN INSTITUTE OF ACCOUNTANTS 270 MADISON AVENUE • NEW YORK 16, N. Y. Copyright 1953 by the American Institute of Accountants FOREWORD

For convenience of preparation, the directory of members in alpha­ betical sequence and the directory of firms and individual practitioners by geographical location are being published separately. In this di­ rectory of firms and practitioners only those members have been listed who are partners of accounting firms or who are practicing accounting as individual practitioners, except that in branch offices where there is no partner the manager, if a member of the Institute, has been listed. It is understood that a partner or individual practitioner is re­ sident in the location where he is listed. Partners are listed in order of seniority where this has been requested—otherwise alphabetically. The number shown in parenthesis is the postal zone number. An alphabetical directory of all members will be published in the Spring of 1954. GEOGRAPHICAL LIST OF FIRMS AND INDIVIDUAL PRACTITIONERS

Alabama Athens Brewton Bell, Smither & Martin, P. O. Box 267 Cox & McDowell, Kelly Center (James E. (W. K. Martin) McDowell) Anniston Decatur Brooke, Winston, 118 E. 13 St., (Winston Bell, Smither & Martin, P. O. Box 1575 Brooke) (John F. Smither, Jr.) Wooster and Andrews, Radio Bldg. (Wil­ Ernst & Ernst, 18 State National Bank liam F. Andrews, Jr., John J. Wooster) Bldg. (William T. Mars, Manager) Holle, Frank C., 711½ Bank St. (Frank Birmingham C. Holle) Arnold, Keller & Smith, 1015 First Na­ tional Bldg. (J. Dozier P. Arnold, William Dothan M. Keller, Lindsay C. Smith) McDaniel & Company, P. O. Box 981 (Paul Blankenship, J. Rush, 1335 Brown-Marx F. Carr, E. B. McDaniel, Jr., James An­ Bldg. (J. Rush Blankenship) drew Ward) Borland, William Howard and Son, 1617 Comer Bldg. (William Howard Borland, Florence William Howard Borland, Jr.) Christian, William J. 2212 Comer Bldg. Jones, Henry J., State National Bank Bldg. (William J. Christian) (Henry J. Jones) Whitmon and Cox, 203 First Federal Bldg. Dent, James L., Jr., 826 Comer Bldg. (James L. Dent, Jr.) (Othniel C. Whitmon, Maurice F. Cox) Downs, J. R., 1435 Brown-Marx Bldg. (J. R. Downs) Gadsden Ernst & Ernst, 17 N. 20th St. (3) (H. J. Burnett, John W., 628 Broad St. (John W. Pratt) Burnett) Evans, John E., 707 Farley Bldg. (3) (John Harwood, Ferd C., Philipson Bldg. (Ferd E. Evans) C. Harwood) Franklin, W. M., 1227 Comer Bldg. (W. King, George D. & Co., P. O. Drawer 759 M. Franklin) (George Dodgen King) Herzberg, H., Jr., 1510 First National Bldg. (3) (Heyman Herzberg, Jr.) Geneva Kirkland and Godbold, 500 Farley Bldg. Strickland, M. L., Thompson Bldg. (M. L. (Robert H. Kirkland) Strickland) Lehmann, Ullman and Barclay, 23rd Floor, Comer Bldg. (Henry I. Barclay, Jr., Joseph L. Ullman) Huntsville Lelievre & Lelievre, 1217 Empire Bldg. Reid, Self & Self, 108½ Washington St., (Clara C. Lelievre, Thomas William Le­ N. (John E. Reid) Irevre) Lybrand, Ross Bros. & Montgomery, 1717 Jasper First National Bldg. (2) (Paul F. Hal­ loran) Brotherton, Frank A., Box 347 (Frank A. Mackle & Eldredge, 1522 Brown-Marx Brotherton) Bldg. (David Edward Mackle) Murphy, James C., Jr., 929 American Life Mobile Bldg. (James C. Murphy, Jr.) Cooper, Edward J., 812 First National Bank Neville, Brown & Regan, 1304 Empire Bldg. (Edward J. Cooper) Bldg. (3) (Lefay Frank Brown, Chris Cox & McDowell, 830 First National Bank H. King, James Regan, Jr., Edwin R. Bldg. (Robert A. Cox) Ridley) Dill, Norman T. & Co., First National Nichols, F. W. & Company, 1214 Brown- Bank Annex (Norman T. Dill, M. R. Marx Bldg. (F. W. Nichols, James T. Bond, Jr.) McCarty, Jr., Clarence R. Dudley, Jr.) Duffee & Duffee, 801 Merchants National Plotka, J. E., 447 Brown-Marx Bldg. (J. Bank Bldg. (Julian Duffee, Julian Duf­ Eugene Plotka) fee, Jr.) Potter and White, 448 Brown-Marx Bldg. Gay, John Coleman, P. O. Box 679 (John (Raymond E. Potter, S. Harold White) Coleman Gay) Sanderson, Ralph D., 421 Empire Bldg. (3) Godwin, Godwin and McKenzie, P. O. Box (Ralph DeWitt Sanderson) 1196 (Robert L. Godwin, Jr., Robert L. Scarborough & Powers, 501 Jackson Bldg. Godwin, Sr.) (3) (Edward L. Powers, James Jackson Hart, Kermit T., 602 First National Bank Scarborough) Bldg. (13) (Kermit T. Hart) Screven, Turner & Company, 310 Massey Holliman, Childree, Ramsey and Hof­ Bldg. (James Patsie Turner) heins, 504 First National Bank Annex Solomon, J. M., 850 Brown-Marx Bldg. (Lewie F. Childree, Kathleen C. Hof- (Jacob M. Solomon) heins) Thomas, John R., 929 American Life Bldg. Mayton, James, 811 First National Annex (John R. Thomas) (James Mayton) Ward & Schreibman, 310-11 Frank Nelson Montiel, G. F., 308 First Federal Savings Bldg. (3) (W. M. Ward) Bldg. (G. F. Montiel) Whiteside, W. M., Jr., 220-21 Comer Bldg. Partridge, Thad, P. O. Box 781 (Thad Part­ (3) (William M. Whiteside, Jr.) ridge) 1 2 American Institute of Accountants

Alabama (Continued) Pritchard, V. R. & Co., 1504 Merchants Opelika National Bank Bldg. (V. R. Pritchard, Whatley and Cauley, Davis Bldg. (Wood­ Shelby C. Trice) ham Wendell Cauley) Richard, L. J. & Co., 75 St. Michael St. (Ralph A. Harold, Leslie J. Richard) Phenix City Schutte & Williams, P. O. Box 1397 (George W. Randall, Manager) Gresham, J. W., Phenix-Girard Bank Bldg. Smith, Dukes & Buckalew, 311-19 First (J. W. Gresham) National Bank Bldg. (Sylvester W. Brock, Vardaman M. Buckalew, Gilbert F. Prichard Dukes, Vernon M. Dukes) Wood, Morris Boykin, P. O. Box 3145 Wilson, S. L., 356 Cohron Ave. (S. L. Wil­ (Morris Boykin Wood) son) Scottsboro Montgomery Gant, John W., McAnelly Bldg. (John W. Gant) Aldridge, Borden and Jones, P. O. Box 33 (1) (Mayer Westbrook Aldridge, John R. Selma Borden, Charles W. Jones) Barfield and Miller, 1108 Dallas Ave. Crane, Jackson and Wilson, 4th Fl. Shep­ (Thomas F. Barfield, Jr.) herd Bldg. (4) (H. C. Crane, Douglass G. Butler, Furniss, Carter Company, P. O. Jackson, James W. Thornton, James Win­ Box 424 (George E. Carter) frey Wilson) Denio and Hill, Hill Bldg. (Frank B. Tuscaloosa Hill, Jr.) Floyd, Alpha Carlie, 204 Bell Bldg. Cooper and Kirk Company, 614 First Na­ (Alpha Carlie Floyd) tional Bank Bldg. (Lonnie N. Cooper) Johnson & Suydam, 413 Hill Bldg. (J. R. Jamison & Money Co., First National Bank Johnson, Jr., Glen L. Suydam) Bldg. (James E. Money) Richard, Fred A., Jr., 1116 Bell Bldg. Robinett & Morrison, 201 Wilson Bldg. (Fred A. Richard, Jr.) (Claud A. Morrison) Robinett & Morrison, 722 Bell Bldg. (Carl Senna, Charles A., Jr., 2319 8th St. C. Robinett, Jr.) (Charles A. Senna, Jr.) Troy and Troy, 709 Bell Bldg. (Robert E. Troy, Robert E. Troy, Jr.) Tuscumbia Williamson, Charles G., 424 First Na­ Donilon, Frank E., Jr., 107 E. Fifth St. tional Bank Bldg. (Charles G. Williamson) (Frank E. Donilon, Jr.)

Arizona Bisbee Crane & Demarcus, 411 Heard Bldg. (Alex W. Crane, Cecil A. DeMarcus) Cochran, Robert H., Jr., M. & M. Bank Cuthbert, Johnson & Co., 3317 N. Cen­ Bldg. (Robert H. Cochran, Jr.) tral Ave. (H. T. Cuthbert, George Wes­ ley Johnson) Casa Grande Dale & Eikner, 826 Security Bldg. (W. Tribby, Maurice B., 410 N. Marshall St. Carl Dale, Robert W. Dupree, James C. (Maurice B. Tribby) Eikner, R. Dixon Wood) David and Rubenstein, 1225 E. McDowell Douglas Rd. (Martin David, Julius Rubenstein) Sill, Robert W., 620 10th St. (Robert W. Dennis, H. Marvin & Co., 512 Heard Bldg. Sill) (H. Marvin Dennis) Dooley, Lloyd K., 24 W. Madison St. (L. Flagstaff K. Dooley) Fagerberg, Dixon and Company, 209 Talk­ Fagerberg, Dixon, Jr., 534 E. Thomas Rd. ington Bldg. (Vaughn L. Schmidt) (Dixon Fagerberg, Jr.) Gallant, Sam, 411 Heard Bldg. (Sam Gal­ Mesa lant) Garrett, E. T., Luhrs Tower (E. T. Gar­ Hutcheson, C. Ralph, 550 W. Pepper Pl. rett) (Ralph Hutcheson) Grant, Alexander & Company, Security Bldg. (Richard Burgess, Frank E. Kohler) Phoenix Hahn, George A., 11 E. Weldon (George Altschul, Julius, 2970 E. Van Buren St. A. Hahn) (Julius Altschul) Harmon, Claud F., 834 Security Bldg. Bobbitt, U. C., 520 Luhrs Bldg. (Uel Clay (Claud F. Harmon) Bobbitt) Hazelett, John M., P. O. Box 6325 (John Booker, Louis F., Jr., 2201 W. Catalina M. Hazelett) Dr. (Louis F. Booker, Jr.) Hudson, William H., Luhrs Tower (Wil­ Brown, Coombs & Councilor, Luhrs liam H. Hudson) Tower (John Everett Brown, James W. Kiviat, Samuel, 140 S. Central Ave. (Sam­ Coombs) uel Kiviat) Carson and Henry, 14 Luhrs Building Ar­ Lambert, Fred G., 520 W. Frier Dr. (Fred cade (Marvin Henry) G. Lambert) Cohen, Murray, 909 N. First St. (Murray Mackey, K. E., 520 Luhrs Bldg. (Karren Cohen) E. Mackey) Firm List of Members 3

Arizona (Continued) McMorris, Benard R., 642 Security Bldg. Gray and Williams, Ross-Favour Bldg. (Benard R. McMorris) (Wilfrid L. Gray, R. M. Williams) Merrill, Bruce, 308 Security Bldg. (Bruce Jones, R. L., 1 Bashford Block (R. L. Merrill) Jones) Millett, Max A., 709 Security Bldg. (Max Safford A. Millett) Bailey, Stuart M., 513 Fifth Ave. (Stuart Morgan & Stallings, 304 Arizona Title Bldg. (Robert L. Morgan, Oliver C. Stall­ M. Bailey, Howard J. Norman) ings) Tucson Munroe, Allan G. 831 Security Bldg. (Allan G. Munroe) Bates, C. T. R., 281 N. Stone Ave. (C. T. Murray & Murray, 534 E. Thomas Rd. R. Bates) (Leslie Murray, Jr.) Elliott & Company, 208 N. Church St. Newbould and McQuistion, Security Bldg. (Thomas J. Elliott) (J. Douglas Newbould, George L. Mc­ Haymore & Yeoman, 1901 E. Sixth St. Quistion) (Stephen S. Yeoman) Parker & Schmich, 1315 N. Central (Lloyd Kaderlan, Sidney A., 601 E. 6th St. (Sid­ O. Parker, John R. Schmich) ney A. Kaderlan) Pool, George R., 1441 E. Pierce St. (George Lawton and Ford, Valley National Bldg. R. Pool) (Clark C. Ford, James M. Lawton) Racey and Walmsley, 533 E. McDowell Mindell, Robert E., 739 N. 4th Ave. (Rob­ Rd. (Laird A. Racey, Lewis G. Walmsley) ert E. Mindell) Smith, James A., 27 E. McKinley St. Moore, Merle & Co., 84 W. Pennington (James A. Smith) St. (Merle Wayland Moore, Mary E. H. Smith, Otho E., 1501 W. Willetta (Otho Ross) E. Smith) Parrott, Archie R., 2520 N. Stewart Ave. Tauber, Milton, 813 W. San Miguel (Mil­ (Archie R. Parrott) ton Tauber) Paul, Aaron, 260 S. Scott St. (Aaron Paul) Tisor, Carl D., 500 Title & Trust Bldg. Sarrels and Riordon, 902 Valley National (Carl D. Tisor) Bldg. (Robert B. Riordon, Oran Sarrels) Treadaway, L. N. and Associates, 216 Luhrs Treadaway, L. N. and Associates, 68 E. Bldg. (Arleigh R. Burton, R. Dale Moser) Congress St. (George Tipescu, Manager) Woodward, Fred H., 520 Luhrs Bldg. (Fred­ Walsh, P. J., 703 Valley National Bldg. erick H. Woodward) (P. J. Walsh) Wilkes Accounting and Tax Service, 1312 E. Indian School Rd. (Paul H. Wilkes) Under Tempe Zaebst, Ivan R., 1904 W. Vermont (Ivan Sheppard, George L., 226 E. 15th St. R. Zaebst) (George L. Sheppard) Prescott Yuma Foster, Arthur A., 321 Park Ave. (Arthur Schwark, Paul M., P. O. Box 1768 (Paul A. Foster) M. Schwark)

Arkansas Batesville Rorex, R. E. “Rex”, 325 South West Ave. Eaton, Frank L. & Co., First National Bank (R. E. Rorex) Bldg. (Frank L. Eaton) Wadsworth, Harry, 219 N. Jackson (Harry Wadsworth) Blytheville Fayetteville Evans and Johnson, 202 Lynch Bldg. (Joe Brown and Deskin, 204 Cravens Bldg. (Ells­ B. Evans, Clarence E. Johnson) worth H. Brown, N. E. Deskin) Brinkley Forrest City Johnston, Jesse W., Jr., Bank of Brinkley Phillips, Sidney H., 403 N. Izard St. (Sid­ Bldg. (J. W. Johnston, Jr.) ney H. Phillips) Conway Fort Smith Malpica, Fred W., First National Bank Bldg. Bell and Magruder, Professional Bldg. (Fred W. Malpica) (Marion H. Bell, Millard F. Magruder) Daniel, Daniel, Ennis & Co., 318 Mer­ El Dorado chants Bank Bldg. (Willard Ray Carlisle) Breimo, Mark, 309 First National Bank Scivally, Louis F., Professional Bldg. (Louis Bldg. (Mark Breimo) F. Scivally) Golder, William W., Box 1283 (William W. Swofford, J. L. & Co., 810 First National Golder) Bank Bldg. (Roy L. Pritchett, John O. Greene, Chester L., First National Bank Swofford) Bldg. (Chester L. Greene) Douglas Walker and Company, Merchants Hartje & Hartje, P. O. Box 507 (Ingram National Bank Bldg. (E. B. Sparks, Jr., G. Hartje) James D. Walker, Jr.) Head, Reese C., 409 First National Bank Bldg. (Reese C. Head) Hot Springs Kinard, Caddie H., 303 Armstrong Bldg. Hudlow, Walter L., 308 Thompson Bldg. (Caddie H. Kinard) (Walter L. Hudlow) 4 American Institute of Accountants

Arkansas (Continued)

Luebben, Oscar W., 405 Arkansas National Priddy, J. B., 411 Wallace Bldg. (Julian B. Bank Bldg. (Oscar W. Luebben) Priddy) Rebsamen, Raymond H., 310 Spring St. (Raymond H. Rebsamen) Jonesboro Rogers, Fred & Company, 409 Union Na­ Bowdon, H. B. Foster, 206 Jonesboro tional Bank Bldg. (Fred W. Rogers, Joe Clinic Bldg. (Hollace Benjamin Foster B. Truemper) Bowdon) Thomas, Clarence M., 42 Pine Manor Dr. Webb, Knox L., 216 W. Oak Ave. (Knox (Clarence M. Thomas) L. Webb) Winter, Johnston & Company, (Paul John­ Magnolia ston) Porter, Vernon C., 213-14 McAlester Bldg. (Vernon C. Porter) Little Rock Monticello Bond, Joe & Co., 411 Wallace Bldg. (Har­ old Balch, Howard F. Pratt) Clement, William C., 200 W. Gaines St. Brown, R. M., 215 Pyramid Life Bldg. (William C. Clement) (Russell M. Brown) Brown, Russell & Company, Boyle Bldg. Newport (G. Russell Brown, Avon B. Goodrum, Godwin, Elbert E., First National Bank Raymond R. Morris) Bldg. (Elbert E. Godwin) Callaway, Jay C., Meers Bldg. (Jay C. Cal­ laway) North Little Rock Cullum, E. L. & Co., 604 Boyle Bldg. (Ed­ Hodge, B. A., Matthews Bldg. (Boyd A. ward LeMoyne Cullum) Hodge) Dennis and Estes, 218 Radio Center Bldg. (Richard J. Dennis, Charles Herman Osceola Estes) Bradshaw, Erus, P. O. Box 205 (Erus Brad­ Findley, W. W., P. O. Box 808 (W. W. shaw) Findley) Fletcher, Charles H., 407 Wallace Bldg. Paragould (Charles H. Fletcher) Schreit, Frank J., Jr., 215 W. Court St. Frazee, Fox & Dodge, 921 Pyramid Bldg. (Frank J. Schreit, Jr.) (Asa Standley Fox, Harry F. Dodge, Jr.) Gaunt, E. L. & Company, 503 Rector Bldg. Pine Bluff (Edward L. Gaunt, Lawrence R. Moffett) Hennegin, Croft & Cotham, 804 Pyramid Hollis and McClain, Simmons Bldg. (Cal Bldg. (Edward Ralph Cotham, Lyle B. P. Hollis, Harold D. McClain) Croft) Newton, Truman, 803-4 Simmons Bldg. Jackson, B. T., 300 Rector St. (B. T. Jack- (Truman Newton) son) Railsback, Glenn A., 407-409 National Bldg. Lange, Harry A., 501 Rector Bldg. (Harry (Glenn A. Railsback, Glenn Albert Rails­ A. Lange) back, Jr.) einberger ompany Lile, R. A. and Company, 427 Pyramid Life R , E. S. & C , 212 National Bldg. (R. Alfred Lile, Peter E. Stanley) Bldg. (Mannie J. Reinberger) heis alter ompany Maginn, Richard F., 607 Pyramid Life Bldg. T , W F. & C , 806 Simmons (Richard F. Maginn) National Bldg. (Kenneth W. Theis, Walter Mapes, E. Eugene, 224 Meers Bldg. (E. F. Theis) Eugene Mapes) Texarkana McCright, L. R., 1417 Donaghey Bldg. (L. R. McCright) Dunn, Charlie W., 402 Texarkana National McDuffie-Curry & Co., 417 Boyle Bldg. Bank Bldg. (Charlie W. Dunn) (Louis R. Curry, John W. Dornblaser, Markham, A. L., 329 State National Bank James E. Madigan, George L. Rector, HI) (A. L. Markham)

California Alameda Cole, R. W. E. & Co., 1005 S. Garfield Ave. (Harry G. Busby, Richard R. Cole) Dalton, Graupner & Barber, Park St. & Humble, S. Arnold, 317 W. Main St. (S. Santa Clara Ave. (Stewart Barber) Arnold Humble) Middleton, Suman & Hackelman, Times Star Marcus, Robert W., 924 E. Main St. (Robert Bldg. (George A. Hackelman, Wesley F. William Marcus) Suman) Sager and Filene, 116 S. Garfield Ave. (Carl C. Sager) Albany Worthing & Stanley, 317 W. Main St. (Lillian Thomssen and Donahue, 1166 Solano Ave. Worthing Stanley) (6) (Richard M. Thomssen, Edwin J. Dona­ Altadena hue) Atwell, John C., 2116 Pine Crest Dr. (John C. Atwell) Alhambra Brown, Ferguson and Lloyd, 317 W. Main Anaheim St. (Willis H. Brown, Howard L. Ferguson, Schafer, Robert D., 308 Bank of America Edward F. Lloyd) Bldg. (Robert D. Schafer) Firm List of Members 5

California (Continued) Apple Valley Frisbee, Ira N. & Co., 303 Bank of America Meyer, John H., P. O. Box 194 (John H. Bldg. (Ira N. Frisbee, Robert W. Ruggles, Meyer) George C. Silzer, Jr., C. Richard Spriggs) Gaynor and Mayer, 509 S. Beverly Dr. Arcadia (Harland Gaynor) Clover, Glenn I., 101½ E. Huntington Dr. Gold, Eli G. and Company, 184 N. Canon (Glenn I. Clover) Dr. (Robert J. Mason) Leonard, George W., 1135 W. Huntington Dr. Gold, Shapiro & Co., 118 S. Beverly Dr. (George W. Leonard) (Irving I. Gold) Rizor, Leon J., 100 N. First Ave. (Leon J. Goldstein, Saul, 1213 S. La Brea Ave. (Saul Rizor) Goldstein) Greenbaum, Bernard, 226 S. Beverly Dr. Azusa (Bernard Greenbaum) Greenberg, Edward, 232 S. Beverly Dr. (Ed­ Eckner, William E., 705 N. Azusa Ave. ward Greenberg) (William E. Eckner) Greenspon, Harold, 102 S. Robertson Blvd. (Harold Greenspon) Bakersfield Groener, Fuhler and Mecham, 8844 W. Brotemarkle & Co., 1107 Truxtun Ave. Olympic Blvd. (Marshall G. Groener) (Francis A. Moore, Jr.) Grossman & Lowell, 170 S. Beverly Dr. Darling, Curtis, 313 Sill Bldg. (Curtis Darl­ (Wm. A. Grossman) ing) Hansel, Arthur J., P. O. Box 453 (Arthur Dunk, Sidney M., 212 Haberfelde Bldg. J. Hansel) (Sidney M. Dunk) Hodge and Hogan, Rm. 200, 205 South Beverly Mattison, Thomas & Lockett, 2901 H St. Dr. (Robert Hodge, Jr., Kenneth C. Hogan) (John T. McWhorter) Kawin, Morris, 241 S. Beverly Dr. (Sol McCown Brothers, 254 Haberfelde Bldg. Finkelman) (Jim McCown, Joe McCown) Klubok, Robinson & Andelson, 8816 Burton Smeck, Emery J., P. O. Box 201 (Emery J. Way (Irving Klubok) Smeck) Kray and Spitzer, 102 S. Robertson Blvd. (Murray Kray, Harry Spitzer) Berkeley Kurtzman, Alvin M., Rm. 122, 8845 W. Brethauer & Barrett, 504 Bank of America Olympic Blvd. (Alvin Moe Kurtzman) Bldg. (John D. Brethauer, Herbert J. Bar­ Landahl, Richard E., 313 N. Oakhurst Dr. rett) (Richard E. Landahl) Chaffee, G. Donald, 2082 Center St. (4) (G. Lefkowitz and Berke, 465 S. Beverly Dr. Donald Chaffee) (Samuel Berke) Fischer & Laborde, 501 Bank of America Leventhal, Kenneth, 9889 Santa Monica Bldg. (4) (W. H. Fischer) Blvd. (Kenneth Leventhal) Green & McMahon, 2168 Shattuck Ave. (Nor­ Lever, Anker and Associates, 333 S. Beverly man M. Green, Hugh E. McMahon) Dr. (Ernest M. Lever, Kurt R. Anker) Talbot, Albert, 1713 Cedar St. (Albert Tal­ Marson and Abraham, 247 S. Beverly Dr. bot) (Joseph Abraham) Ostermann, George J., 141 El Camino Dr. Beverly Hills (George J. Ostermann) Pickarz, Eugene J., 9244 W. Olympic Blvd. Altman, George T., 233 S. Beverly Dr. (Eugene J. Pickarz) (George T. Altman) Pritkin, Finkel & Company, 433 S. Beverly Alpert, Moglin & Alpert, 201 S. Robertson Dr. (W. Ben Finkel, Meyer Pritkin, Herbert Blvd. (Samuel A. Moglin) G. Shane, David Uzel) Antin, David B., 260 S. Canon Dr. (David Rosen, Levenson & Co., 239 S. Robertson B. Antin) Blvd. (Norman Levenson) ptel rthur A , A , 211 S. Beverly Dr. (Arthur Serlin, Henry, 9889 Santa Monica Blvd. Aptel) (Henry Serlin) Ayling, William U., 245 S. Beverly Dr. Sheinart, David, 8685 Wilshire Blvd. (David (William U. Ayling) Sheinart) Barcus, J. Wesley, 530 California Bank Bldg. (J. Wesley Barcus) Singer, Harold, 441 S. Beverly Dr. (Harold Bitticks, Raymond E., 9441 Wilshire Blvd. Singer) Solloway, Sheldon, 444 N. Camden Dr. (Raymond E. Bitticks) (Sheldon Solloway) Black, Alex, 165 N. San Vicente Blvd. (Alex Black) Stone, Edward, 211 S. Beverly Dr. (Edward Bloch, Bernard & Co., 139 S. Beverly Dr. Stone) Tejada, Joseph G., 9470 Santa Monica Blvd. (Saul Braverman) Rm. 404 (Joseph G. Tejada) Braunstein, Jacques, 333 S. Beverly Dr. Trust and George, 111 N. LaCienega Blvd. (Jacques Braunstein) (Jack G. George, Irwin L. Trust) Brown-Kelman & Co., 8907 Wilshire Blvd. (Norton N. Brown, Orville Kelman, Herbert Zivetz, Harold D., 433 S. Beverly Dr. Arnold Kraft) (Harold D. Zivetz) Cohen, James, 433 S. Beverly Dr. (James Cohen) Burbank Elsfelder, Glenn W., 453 N. Rodeo Dr. Cooper, Newell J., 239 S. 3rd St. (Newell (Glenn W. Elsfelder) J. Cooper) Fay and Hoegsted, 275 S. Beverly Dr. (James Gelber, Herbert, 3607 W. Magnolia Blvd. G. Fay, Howard G. Hoegsted) (Herbert Gelber) Fligsten, Nathan, 9756 Wilshire Blvd. (Nathan Goolin, Alexander N., 4000 W. Olive Ave. Fligsten) (Alexander N. Goolin) 6 American Institute of Accountants

California (Continued) Harrison, Bernard E., 1311 W. Magnolia Turrill, C. F., 212 W. Valley Blvd. (Curtis Blvd. (Bernard E. Harrison) Franklin Turrill) Lambert, Paul H., 226 E. Olive Ave. (Paul H. Lambert) Eureka Feely, Glenn D., 507 F St. (Glenn D. Feely) Burlingame Herrick and Herrick, Lester, 510 Third St. Hartmann, Arthur A., 251 Park Rd. (Arthur (G. E. Hefter) A. Hartmann) Hilger, Frederick L., 350 E St. (Frederick L. Hilger) Calistoga Moonie, David L. & Co., P. O. Box 409 (David L. Moonie) Seiberlich, Gordon J., Ritz Theatre Bldg. Winn, Shinn, Snyder & Co., 103 Professional (Gordon J. Seiberlich) Bldg. (Orville L. Snyder) Canoga Park Fontana Hammar & Baker, 7143 Owensmouth Ave. (John M. Baker) Holdal, Oscar T., 8632 Nuevo Ave. (Oscar T. Holdal) Carmel Schuetz, Carlton R., 196 N. Sierra Ave. (Carlton R. Schuetz) Jones and Elliott, P. O. Box 216 (Eliot Jones, Jr.) Ruster, John J., P. O. Box 2326 (John J. Fresno Ruster) Bradford, Bradford, Stark and Wright, 518- Chico B. T. W. Patterson Bldg. (21) (William G. Barieau, Brenton B. Bradford, Clarence E. Johnson and Miller, 28 Morehead Bldg. (G. Bradford, Francis H. McGee, William H. Dale Miller) Stark) Sheldon, William H., 905 Wall St. (William Cadwallader, J. Maxwell, 2438 Tulare St. (J. H. Sheldon) Maxwell Cadwallader) Claremont Giffen, Hills & Carruth, 8th Fl. Bank of America Bldg. (21) (Hilliard R. Giffen, Gibbs, George, 221 Yale Ave. (George Gibbs) Harry W. Hills, Lester L. Carruth, Jack Howker, Robert Lewis Baker, Jr., Albert J. Compton Nave, Fred A. Peterson) Burdsall, Frank B., Jr., 529 W. Rosecrans Guntner, Leroy H. & Company, 913 Security Ave. (Frank B. Burdsall, Jr.) Bank Bldg. (Glenn R. Maxwell, Harry H. Shenson) Corte Madera Lewis, Sheldon P., 202 Anglo Bank Bldg. (1) Whitbred, Merle E., 1610 Redwood High­ (Sheldon P. Lewis) way (Merle E. Whitbred) Lips and Miksch, 3253 Diana St. (George H. Lips, George L. Miksch) Covina Martin, L. J., 309 Fulton-Fresno Bldg. (Lawr­ Rulofson, Alfred M., 109 E. Badillo St. ence J. Martin) McCallum, James B., 515 Helm Bldg. (James (Alfred M. Rulofson) B. McCallum) Roberson, Martin & Co., 810 Helm Bldg. Culver City (Dillon J. Gnagy, Lawrence M. Horg, T. A. Wilk, Ascher, 5175 Coolidge Ave. (Ascher MacMichael, Morris A. Martin, F. Norris Wilk) Roberson, Thomas C. Roberson) Sims & Stoughton, 1837 Fulton St. (George Dinuba W. Sims, John S. Stoughton) Wood, David K., 124 W. Tulare St. (David K. Strohm and Adams, Rowell Bldg. (John Wood) Gerald Strohm) Towne, Wayne H., Security Bank Bldg. Downey (Wayne H. Towne) Cone, Paul R., 8349 E. 3rd St. (Paul R. Willeford & Wiltshire, 1728 Belmont Ave. Cone) (M. E. Willeford, Sidney A. Levey, Jr.) El Cajon Fullerton ggert at E , N L., 331 N. Magnolia St. (Nathan Spatzier, Andrew F., 913 W. Fem Dr. (An­ L. Eggert) drew F. Spatzier) Everts and Esenoff, 162 E. Main—Unit No. 5 (Phillip A. Priestly, Manager) Glendale El Centro Barnes & Company, 616 Security Bldg. (3) (W. Dari Barnes) Foss and Simpson, 134 S. 6th St. (F. Howard Bode, Arthur J., 126 E. Glenoaks Blvd. (7) Simpson) Arthur J. Bode) Hutchinson and Bloodgood, 142 S. Sixth St. Bruns, George T., 504 Bank of America (Ronald D. Scharer, Manager) Bldg. (4) (George T. Bruns) Harrison, H. A., 1335 N. Maryland Ave. El Monte (H. A. Harrison) Cooper, John H., 4333 N. Peck Rd. (John Hohly, Reid & Co., 416 N. Glendale Ave. (6) H. Cooper) (Robert Hohly, William G. Reid, Jr.) Peacock, E. R., 224 W. Valley Blvd. (E. R. Hutchinson and Bloodgood, 102 N. Brand Peacock) Blvd. (Thomas G. Almassy, Mark H. Blood- Firm List of Members 7

California (Continued) good, Noble D. Hampton, Arthur W. Hut­ La Jolla chinson, Paul G. Taylor) McCracken and Malick, 7856 Ivanhoe Ave. Russ & York, 402 Security Bldg. (3) (Edwin W. Russ, Donald J. York) (Frank T. Sherlock, Manager) Peterson, George A., 7800 Ivanhoe Ave. Welch, Charles W. and Company, 606 S. (George A. Peterson) Central Ave. (4) (Charles W. Welch) Williford, Louis A., 1010 N. Verdugo Rd. (6) (Louis A. Williford) Lemon Grove Betts, Bert A., 7221 Broadway (Bert A. Grass Valley Betts) Hartman, David, 209½ W. Main St. (David Hartman) Long Beach Gibb, Edgar W., 300 Jergins Trust Bldg. Hanford (Edgar W. Gibb) Willeford & Wiltshire, Anglo Bank Bldg. Kleiner, Gerver & Roth, 2045 Pacific Ave. (Raymond E. Wiltshire, Jr.) (William Roth) Legeman, Charles F., 408 Jergins Trust Bldg. Hayward (2) (Charles F. Legeman) Anderson, Ralph H., 3025 Charlene Way Lindquist, C. F. and Associates, 132 Pine (Ralph H. Anderson) Ave. (2) (Wallace G. Berg) Holt & Ramsey, 201, 7716 Castro Valley Marshall & Murphy, 3752 Long Beach Blvd. Blvd. (Roland M. Ramsey) (Walter R. Marshall) Mayhew, Wayne & Co., 406 Kress Bldg. (Carl Hemet G. Warnick) Ritter, F. T., 100 E. Ocean Blvd. (F. T. Cox, Rogers M., 111 N. Harvard St. (Rogers Ritter) M. Cox) Robbins and Lake, 3712 Atlantic Ave. (7) Hollywood (Kenneth Lake) Tracy, Clifford F., 805 F & M Bank Bldg. Allen & Hughes, 210, 6425 Hollywood Blvd. (12) (Clifford F. Tracy) (James W. Allen) Wenzell, William W., 522 Locust Ave. (Wil­ Boyle and Wood, 511, 1680 N. Vine St. liam W. Wenzell) (Harold K. Wood) Windes & McClaughry, 823 Security Bldg. (2) Briggs, Lynn E., 3129 Durand Dr. (Lynn E. (Paul D. McClaughry) Briggs) Einer, Bradley and Warman, 201, 6061 Holly­ wood Blvd. (28) (Lincoln O. Warman) Los Altos Frug, Hoar & Company, 6772 Hollywood Narlian, C. A. H., 23976 Frontero Ave. (C. Blvd. (28) (Raymond A. Frug, Howard L. A. H. Narlian) Schultz) Kahn, Maurice M., 6381 Hollywood Blvd. Los Angeles (28) (Maurice M. Kahn) King, Harry T. & Co., 6320 Yucca St. (28) Adamson, John Deering, 742 S. Hill St. (14) (Henry Eugene Howard, Harry T. King) (John Deering Adamson) Nelson, A. LeRoy, 6557 Sunset Blvd. (28) Adsit, Edward H., 536, 215 W. 7th St. (14) (A. LeRoy Nelson) (Edward H. Adsit) Richey, Sylvester E., 1605 N. LaBrea Ave. Alexander, Maitland H., 851 Crenshaw Blvd. (28) (Sylvester E. Richey) (5) (Maitland H. Alexander) Rose, W. Henry, 6381 Hollywood Blvd. (W. Allen, Horace H., 5321 Inadale Ave. (43) Henry Rose) (Horace H. Allen) Shaw, Paul, 7471 Melrose Ave. (46) (Paul Andersen, Arthur & Co., 612 S. Flower St. Shaw) (17) (J. A. Campbell, E. A. Evenson, Cyril Singer, Samuel & Associates, 961 N. La Hopkinson) Cienega Blvd. (46) (Paul A. Matlin, Marvin Anderson, Gursky & Co., 971 N. LaCienega L. Matlin) Blvd. (46) (John Edward Anderson, Harold Gursky) Holtville Anderson, Raymond, 672 S. Lafayette Park Foss and Simpson, (R. Rockwell French, Pl. (57) (Raymond Anderson) Manager) Angelson & Kaplan, 206, 124 W. 6th St. (Andrew C. Angelson) Huntington Park Arnold, Hugh G., 5410 Wilshire Blvd. (Hugh Nelson, Raleigh P., 3480 E. Randolph St. G. Arnold) (Raleigh P. Nelson) Asimow, William E., 2024 W. 6th St. (Wil­ liam E. Asimow) Indio Bacon, Albert T., 510 S. Spring St. (13) Keightley, L. H., 45-521 Oasis Ave. (L. H. (Albert T. Bacon) Keightley) Baer, S. J., 5011 S. Figueroa St. (Samuel J. Baer) Inglewood Barak, Ben, 332 S. La Brea Ave. (36) (Ben Coe, Cecil E., 307 E. Regent St. (Cecil E. Barak) Coe) Bay & Bay, 6363 Wilshire Blvd. (48) (Max McIntyre & Yocum, Rm. 203, 307 E. Queen W. Bay, Sam S. Bay, Nathan R. Herzberg, (S. C. Yocum) Jack Kuhner) Becker, Miller & Handzel, 112 W. 9th St. Laguna Beach (15) (Arnold Handzel, Jack Miller) Mack, Alfred F., 510 S. Coast Blvd. (Albert Beidner, Temkin & Ziskin, 3450 Wilshire F. Mack) Blvd. (5) (Jack Temkin, Paul Ziskin) 8 American Institute of Accountants

California (Continued) Benson & Freeman, 11771 San Vicente Blvd. Espinoza & Ragland, 503, 403 W. 8th St. (49) (Clyde Newell Freeman, Jr.) (14) (Valentine B. Espinoza) Beress, Sidney, 8709 W. Third St. (48) (Sid­ Faoro, Ward A., 676 S. Vermont Ave. (5) ney Beress) (Ward A. Faoro) Berg, Albert, 215 W. 7th St. (14) (Albert Finkel and Finkel, 608 S. Hill St. (14) Berg) (Robert C. Davis, Harold N. Finkel, Ray­ Berk, M. Lawrence & Company, 3440 Wil­ mond E. Finkel) shire Blvd. (5) (M. Lawrence Berk, Wilfred Fischer, Harry C., 325 W. 8th St. (Harry C. W. Mast) Fischer) Bisceglia, Gabriel A., 200 Wholesale Termi­ Florey, Royal C., 6708 Compton Ave. (Roy­ nal Bldg. (Gabriel A. Bisceglia) al C. Florey) Bisgeier, Ben, 9119 Sunset Blvd. (46) (Ben Foonberg, Maurice, 215 W. 7th St. (Maurice Bisgeier) Foonberg) Bodo, Clarence H., 639 S. Spring St. (14) Forbes, John F. & Company, Pacific Mutual (Clarence H. Bodo) Bldg. (Harold E. Clark) Bontems, James W. & Co., 215 W. 6th St. Fox, Gerson I., 7471 Melrose Ave. (46) (14) (James W. Bontems, James W. Bon­ (Gerson I. Fox) tems, Jr., Winston Rodney Grein, Hanford Frazer and Torbet, 520 W. 7th St. (Russell R. Orvis) T. Swendseid) Borak, Jerome K., 371 N. LaCienega Blvd. Friedman, Blumenfeld, Weiser & Co., 6399 (48) (Jerome Kenneth Borak) Wilshire Blvd. (48) (Solomon Z. Friedman) Brandes, Ben, 715, 403 W. 8th St. (Ben Friedman, Jean E., 179 S. Sycamore Ave. Brandes) (36) (Jean E. Friedman) Brotemarkle & Co., Rm. 955, 417 S. Hill St. Gabrielson, O’Sullivan, Poulson and Com­ (13) (George S. Brotemarkle) pany, 812 Pershing Square Bldg. (C. C. Brunning, Blanton & Johnson, 1709 W. 8th Gabrielson, Martha O’Sullivan, Norris Poul­ St. (17) (Alvin L. Johnson) son) Bryant, E. F., Rm. 1411, 412 W. 6th St. Gillis, Murdoch J., 117 W. 9th St. (Murdoch (Earl Franklin Bryant) J. Gillis) Bundy, Harry, 1029, 210 W. Seventh St. (14) Gindoff & Berlfein, 6363 Wilshire Blvd. (Harry Bundy) (48) (Harold M. Berlfein, David Gindoff) Byars, Hilton J. and Associates, 210 W. Gish & Gish, 700 S. LaBrea Ave. (Earle C. 7th St. (14) (Leroy C. Shaw) Gish, George J. Gish) Campbell, H. Dean & Company, 1803 Wil­ Goff, Stanley N., 5478 Wilshire Blvd. (Stan­ shire Blvd. (57) (H. Dean Campbell) ley N. Goff) Campbell, Widmann & Co., 111 W. 7th St. Goldberg, Marshall & Co., 590 S. San Vi­ (Jack B. Campbell, Joseph B. Widmann) cente Blvd. (William H. Goldberg, Bruno J. Cantor & Glassman, 704 S. Spring St. (14) Lamm, Alfred Marshall) (Alexis Cantor, Samuel Glassman) Goldsmith, James K., 368 N. LaCienega Caster and Maginnis, 432 Petroleum Bldg. Blvd. (48) (James K. Goldsmith) (James A. Caster, Roy E. Maginnis) Goldstein, Milton, 197 S. Alvarado St. (57) Chaney, H. K., 1212 Spring Arcade Bldg. (Milton Goldstein) (H. K. Chaney) Goldstein, Saul, 1213 S. La Brea Ave. (19) Cochran, Elbert L., 2809 W. Vernon Ave. (Saul Goldstein) (8) (Elbert L. Cochran) Goode, Jane E., 7038 Los Tilos Rd. (Jane E. Cochran, John William, 649 S. Olive St. Goode) (John William Cochran) Gottfried, George J., 9125 Sunset Blvd. (46) Cohen, Joseph Harris, 608 S. Hill St. (Joseph (George J. Gottfried) Harris Cohen) Grant, Alexander & Company, 756 S. Broad­ Crandell, George M. & Co., 3440 Wilshire way (14) (Charles A. Dickinson, Forrest Blvd. (5) (George M. Crandell) L. Eagle, James J. Scott, Wm. A. Wulf) Davidson, Grover and Co., 6399 Wilshire Graves & Cobun, 315 W. 9th St. (Charles Blvd. (48) (Sol Davidson, David Grover) Cecil Cobun) Davis, Sam, 215 W. 7th St. (14) (Sam Davis) Greenfield, Albert N. & Co., 6535 Wilshire Dell, Julius, 5371 Wilshire Blvd. (Julius Blvd. (48) (Albert N. Greenfield) Dell) Greenfield, J. Arthur & Co., 453 S. Spring Dellis, David C., Rm. 806, 610 S. Broadway St. (Maurice J. Creamer, Jesse Arthur (14) (David C. Dellis) Greenfield) Dolman & Freeman, 731 N. La Brea Ave. Haas, Morton Alan, 6332 Wilshire Blvd. (48) (38) (Maurice H. Dolman, Sydney M. (Morton Alan Haas) Freeman) Hails, Moreton & Tomaso, 412 W. 6th St. Dow, Ralph G., 758 W. Adams Blvd. (7) (Raymond R. Hails, A. L. Moreton, S. Ed­ (Ralph G. Dow) ward Tomaso) Du Brow, Maurice A., 655 S. Dunsmuir Ave. Hamma and Nelson, 412, 448 S. Hill St. (13) (Maurice A. Du Brow) (John B. Norberg) Ealand, Loraine T., Rm. 704, 5410 Wilshire Hankin, Harry G. L., 590 S. San Vicente Blvd. (36) (Loraine T. Ealand) Blvd. (48) (Harry G. L. Hankin) Edling, Hightower & Hunt, 639 S. Spring Harker, William C., 621 S. Spring St. (Wil­ St. (14) (Wilford G. Edling, Joseph F. liam C. Harker) Cowley) Harris, Kerr, Forster & Company, 523 W. Eglin, Jerome, 6331 Hollywood Blvd. (28) 6th St. (14) (Sanford E. Maus) (Jerome Eglin) Hartman, Geo. O. & Company, 453 S. Spring Engel, Morris, 590 S. San Vicente Blvd. (48) St. (Geo. O. Hartman) (Morris Engel) Hartung, J. W., 215 W. 7th St. (John W. Ernst & Ernst, 510 S. Spring St. (13) (Rus­ Hartung) sell S. Bock, George O. Carlson, Thomas S. Haskins & Sells, Pacific Mutual Bldg. (14) Norton, Jr.) (Edward L. Carey, M. M. Devore, F. F. Firm List of Members 9

California (Continued) Hahn, Franklin N. McClellan, Charles F. Henning, Walter K. Mitchell, Jacob T. Reinhardt, J. E. Tannahill, Vernon Thomp­ Schwafel) son, Paul K. Webster) Lampe, Erwin, 942 N. Mariposa Ave. (27) Hathaway, Joe A., 9123 W. Exposition Blvd. (Erwin Lampe) (Joe A. Hathaway) Lampert, Louis, 634 S. Western Ave. (5) Herrick and Herrick, Lester, 210 W. 7th (Louis Lampert) St. (14) (L. H. Cole) Langley, Evelyn K., 650 S. San Vicente Blvd. Hersh, Irving, 289 Wholesale Terminal Bldg. (48) (Evelyn K. Langley) (21) (Irving Hersh) La Rue, Charles O., 530 W. 6th St. (Charles Hershberg, Sol J., 6233 Wilshire Blvd. (48) O. La Rue) (Sol J. Hershberg) Lauter, Richard J., 3156 Wilshire Blvd. (5) Heyman, Herbert M., 439 S. La Cienega (Richard J. Lauter) Blvd. (48) (Herbert M. Heyman) LeDeuc, Albert L., 458 S. Spring St. (Albert Hoffman, Milton J., 621 S. Spring St. (14) L. LeDeuc) (Milton J. Hoffman) Levy, Israel Aaron, 2024 W. 6th St. (5) Hole, Lester V., 1231 Carmona Ave. (35) (Israel Aaron Levy) (L. V. Hole) Levy, Mark C., 1213 S. LaBrea (Gerald M. Homes & Davis, 1151 S. Broadway (15) (Syd­ Bronstein) ney Seaver) Lewis, Gershon L., 4587 Whittier Blvd. (22) Horwath & Horwath, 417 S. Hill St. (13) (Gershon L. Lewis) (Loyd S. Pettegrew, Kenneth C. Shaffer) Lewis, M. E., 1151 S. Broadway (15) (M. E. Iino, Sho, 966 S. San Pedro St. (15) (Sho Lewis) lino) Lewis, Ralph M., Rm. 923, 315 W. 9th St. Inselbuch, Simon, 5478 Wilshire Blvd. (36) (15) (Ralph M. Lewis) (Simon Inselbuch) Loomis, McCallum & Company, 1220, 412 Jacobson, Leonard, 2960 Wilshire Blvd. (5) W. 6th St. (Arthur M. Loomis, Robert M. (Leonard Jacobson) McCallum) Johns, Harold C., 505, 416 W. 8th St. (Har­ London, Weil & Co., 439 S. LaCienega Blvd. old C. Johns) (48) (David J. London, Martin H. Weil) Johnsen, C. L., Rm. 629, 639 S. Spring St. Lybrand, Ross Bros. & Montgomery, 510 S. (C. L. Johnsen) Spring St. (13) (Herbert G. Bowles, Robert Johnson and Bjornlie, 800, 5225 Wilshire S. Warner) Blvd. (36) (Conrad T. Bjornlie, Palmer Lynn & Carlin, 8272 Sunset Blvd. (46) Johnson) (Martin Lynn) Johnson, Frederick, 1609 N. Alexandria Ave. Lyons, Edgar P. & Co., 650 S. Grand Ave. (27) (Frederick Johnson) (Edgar P. Lyons, Maurice L. Bandel) Johnson & Harband, 1760 West wood Blvd. MacReynolds, Robert L., 403 W. 8th St. (24) (Paul Harband) (Robert L. MacReynolds) Johnson, Miller & Harper, 111 W. 7th St. MacSween, S. A., 6363 Wilshire Blvd. (48) (Robert Morgan Harper) (S. A. MacSween) Kahan, Seltzer & Eckstein, 756 S. Broad­ Malin, William S., 639 S. Spring St. (14) way (Norman C. Eckstein, Abraham Isaac­ (William S. Malin) son, Harry Kahan, Charles A. McWaters, Maloney, William F. & Co., 417 S. Harry D. Seltzer) Hill St. (13) (William F. Maloney, A. Don Kaji & Maruyama, 3181^ E. First St. (12) Sandoz) (Bruce Teruo Kaji) Mark—Slotnick and Company, 5253 E. Kane, Louis I., 1227 S. Lake St. (6) (Louis Beverly Blvd. (Emanuel H. Slotnick) I. Kane) arsh reedman Kardell, Jerome & Co., 6239 Wilshire Blvd. M & F , 808 S. Vermont Ave. (48) (Robert B. Roskowick) (5) (Lee Freedman) Kendall, J. A. & Co., 5225 Wilshire Blvd. Masters & Barr, 215 W. 7th St. (John B. (36) (James A. Kendall, Robert E. Kendall) Barr, Marie L. Longmaid, Martin J. Mas­ Kessel, Albert J., 4321 Leimert Blvd. (8) ters) (Albert J. Kessel) Mattison, Thomas & Lockett, 650 S. Spring Kindel, James H., Jr., 405, 458 S. Spring St. St. (14) (John M. Davis, Melvin H. Lockett, (James H. Kindel, Jr.) Mahlon W. Mattison, F. C. Thomas) Kleiner, Gerver & Roth, 9118 Sunset Blvd. McCracken and Malick, 417 S. Hill St. (13) (46) (Sherwin J. Gerver, Burt Kleiner) (Dell M. Malick, Karl L. Waegele) Kline, Edward & Co., 416 W. 8th St. (14) McDavid, Robert & Co., 1151 S. Broadway (Edward Kline, Aaron L. Traister) (15) (Robert E. McDavid) Knapp, Charles H., 1016 N. Crescent Heights McKenzie, Douglass, 530 W. 6th St. (Doug­ (46) (Charles H. Knapp) lass McKenzie) Knox, Leslie B., 548 S. Spring St. (13) (Les­ Mills, Harry B., 3723 Wilshire Blvd. (Harry lie B. Knox) B. Mills) Koffman, Morton, 650 S. San Vicente Blvd. Mitchell and Robbins, 6311 N. Figueroa St. (48) (Morton Koffman) (42) (Wallace V. Robbins) Korman, Goldweber and Co., 416 W. 8th St. (14) (Elbert Goldweber) Mitchell, Walter A., 740 S. Broadway, Suite Kotkin, Bernard & Co., 629 S. Hill St. (14) 910 (Walter A. Mitchell) (John I. Marder) Moldenhauer, Fred, 633 Shatto Pl. (5) Kramer, Eugene H., 494 S. San Vicente Blvd. (Fred Moldenhauer) (48) (Eugene H. Kramer) Mueller & Eckles, 927, 210 W. 7th St. (J. Kudell, Carl W., 405, 458 S. Spring St. Marvin Eckles, Max O. Mueller) (Carl W. Kudell) Mulherin, T. M., 1138 N. Kenmore Ave. Kurtz, Marvin V., 1512 Westwood Blvd. (24) (29) (T. M. Mulherin) (Marvin V. Kurtz) Musaus, W. P. & Co., Rm. 1014, 117 W. 9th Lafrentz, F. W. & Co., 740 S. Broadway (14) St. (15) (Bertha L. Aldrich, Lewis William (A. Dudley Benson, Jack A. Cozy, Fred M. Butterfield) 10 American Institute of Accountants

California (Continued) Nenney, Miller & Mason, 1145-7 S. Beverly Sadler, Burdette, 3725 Wilshire Blvd. (15) Dr. (35) (Robert J. Miller, Milton J. Nenney) (5) (Burdette Sadler) Newman, Maurice N., 756 S. Broadway Samuelson, M. A. & Co., 1138 Wilshire Blvd. (Maurice N. Newman) (17) (Robert P. Jones, M. A. Samuelson) Nichols, W. Joe & Co., 717 Occidental Life Sandrich and Berman, 1709 W. 8th St. (17) Bldg. (15) (W. Joe Nichols) (Abraham I. Berman) Ostrow, Jack M., 750 N. LaCienega Blvd. Schachter and Meyers, 942 S. LaBrea Ave. (46) (Jack M. Ostrow) (36) (Irving Meyers) Packer, Julius, 216, 4354 W. 3rd St. (Julius Schireson, Bert, 8425 Blackbum Ave. (48) Packer) (Bert Schireson) Parker & Parker, 650 South Spring St. (Louis Scholefield & Co., 523 W. 6th St. (14) (J. M. Clark) B. Scholefield, Edgar L. Unzicker) Parvin, Albert & Co., 120 N. Robertson Schultz, Arthur D., 490 S. San Vicente Blvd. Blvd. (48) (George W. Landy) (Arthur D. Schultz) Peat, Marwick, Mitchell & Co., 618 S. Scott, Clifford N. & Company, 624, 530 W. Spring St. (14) (Vernon B. Burgett, Everett Sixth St. (Clifford N. Scott, Philip F. Mas­ L. Mangam, Eugene J. Patton, William E. terson) Ware) Scovell, Wellington & Company, 403 W. Pedersen, T. B. & Co., 541 S. Spring St. (13) 8th St. (Charles F. Duffy) (Thorwald Boe Pedersen) Scovil, W. H. & Company, 210 W. Seventh Penney, L. H. & Co., 448 S. Hill St. (David St. (14) (E. G. Scovil, manager) Preston Evans) Seidman & Seidman, 523 W. 6th St. (14) Phillips, Gnagy & Company, 1151 S. Broad­ (Michael E. Levy, Robert L. Spencer) way (Robert E. Gnagy, Rudolph A. Phillips) Seiff, Max & Associates, 215 W. 5th St. Pop, Samuel & Co., 6253 Hollywood Blvd. (Lloyd Phillips Bass, Max Seiff) (Julius Bovill, Samuel Pop) Seigel, Milton J., 1090 S. LaBrea Ave. (Mil­ Posner, Henry L., 8161 Santa Monica Blvd. ton J. Seigel) (46) (Henry L. Posner) Serene, Koster & Barbour, 542 S. Broadway Powell, Edward J., 3846 Wilshire Blvd. (Ed­ (Harry W. Barbour, Mervyn L. Koster) ward J. Powell) Sevitz, Donald B., 405, 458 S. Spring St. Price Waterhouse & Co., 530 W. 6th St. (14) (Donald B. Sevitz) (M. J. Dahlem, Thornton G. Douglas, John Shapiro, Morris, 1643 Wooster St. (35) Robert White) (Morris Shapiro) Primoff, Freedman & Company, 8736 Sunset Shewalter, Robert F., 1122 Pacific Mutual Blvd. (46) (Marvin Freedman) Bldg. (14) (Robert F. Shewalter) Rarity, W. W., 1234 N. LaBrea Ave. (38) Sieger & Sieger, Suite 209, 6605 Hollywood (W. W. Rarity) Blvd. (28) (Edward H. Sieger) Rashba, Pokart & Greene, 608 S. Hill St. Simmers and Davidson, 215 W. 7th St. (John (Howard J. Schwartz) A. Simmers) Rausch, Henry J., 4055 S. McClung Dr. (8) Skinner & Hammond and Lewis, 1709 W. 8th (Henry J. Rausch) St. (14) (William Henry Lewis) Reed, John W., 318 S. Kingsley Dr. (5) Snell and Company, 453 S. Spring St. (Joseph (John Wesley Reed) Burton Snell) Reeder, Clyde B., 446 N. LaCienega (48) Spiegel, Jacob M., 4133 City Terrace Dr. (Clyde B. Reeder) (Jacob M. Spiegel) Riley and Hall, 1126, 900 Wilshire Blvd. Stagg, Mather & Hough, 215 W. 7th St. (17) (Marshall Davis Hall) (Harry W. Moore) Risheberger, J. Herbert, 3636 Wilshire Blvd. Starr, Lawrence B., 1836 S. Shenandoah St. (5) (J. Herbert Risheberger) (35) (Lawrence B. Starr) Ritchie, Ralph G., 3974 Wilshire Blvd. (Ralph Stein, Samuel W., 1709 W. 8th St. (17) G. Ritchie) (Samuel W. Stein) Roberts, Sidney J., 590 S. San Vicente Blvd. Steres, Hertzberg & Co., 812 S. Robertson (48) (Sidney J. Roberts) Blvd. (35) (David Alpert, Harold J. Hertz­ Rogers, H. Leslie Co., 453 S. Spring St. (H. berg, Leon C. Steres) Leslie Rogers) Stotsenberg & Legerton, 6331 Hollywood Rogers, Maurice, 1809 S. St. Andrews Pl. (19) Blvd. (28) (C. C. Legerton, Edward G. (Maurice Rogers) Stotsenberg) Roseman, Arnold & Co., 1150 S. Beverly Dr. Takeda, Shigeji, 124 S. San Pedro St. (12) (35) (Arnold Roseman, Leo Shapiro) (Shigeji Takeda) Rosen, Leo L., 373 N. Western Ave. (4) Tamkin, William, 1090 S. La Brea Ave. (19) (Leo L. Rosen) (William Tamkin) Rosen, Stanley I., 1910 Garth Ave. (34) Teasley, Villee & Company, 1807 W. Beverly (Stanley I. Rosen) Blvd. (57) (Austin I. Teasley, Walter A. Ross, Bergstrom and Friedman, 1116 Wil­ Pickarts, Donald R. Villee) shire Blvd. (17) (Ray Jerry Friedman) Thomas & Moore, 215 W. 7th St. (Garnett W. Rothman, Sol N., 1127 Wilshire Blvd. (Sol Barfield, Harry W. Moore, Fred E. N. Rothman) Rhodes, H. Ivor Thomas) Rothschild, Richard M. & Company, 704 S. Thompson, Moss & Co., 433 S. Spring St. (13) Spring St. (14) (Murray D. Heller, Richard (Sam Barnett, Claude A. Clark, Clark J. E. M. Rothschild) Hunt, Gordon A. MacLean, Carl N. Mather, Rubin, Harold, 410 N. Larchmont Blvd. (4) Jr., Harrison McKenzie Sharp, George M. (Harold Rubin) Thompson, P. Harold Valantine) Rubins, Rosman & Burak, 371 N. La Cienega Tilles, Raymond, 1324 Wilshire Blvd. (17) Blvd. (48) (Elliott S. Rosman) (Raymond Tilles) Rudd, George H., 542 S. Broadway (13) Touche, Niven, Bailey & Smart, 523 W. 6th (George Harvey Rudd) St. (14) (Ralph V. Hunt, Charles J. Ross) Firm List of Members 11

California (Continued) Treadaway, L. N. and Associates, 901 Rowan Martinez Bldg. (Lyle C. Hall, Manager) Griffin, John E., 703 Main St. (John E. Turk, Fred J., 3352 W. Olympic Blvd. (Fred Griffin) J. Turk) Vacher, George, 1124, 900 Wilshire Blvd. Marysville (17) (George Vacher) Vander Horst, G. & Co., 403 W. 8th St. Blakeley, C. W., Jr., 325 6th St. (C. W. (14) (G. Vander Horst) Blakeley, Jr.) Vanley, Jerry T., 649 S. Olive St. (Jerry T. Chipman, Wesley D., P. O. Box 1409 (Wes­ Vanley) ley D. Chipman) Varela, John F. and Company, 606 S. Hill St. (14) (John F. Varela, Milton F. Willner, Menlo Park Jr.) Cary, Junius Y., 717 Oak Grove Ave. (Jun­ Wahlen, Wells & Ludlow, 5212 Wilshire ius Y. Cary) Blvd. (John H. Wahlen) Wain, Philip & Company, 643 S. Olive St. Merced (14) (Arthur T. Falk, Philip H. Wain) Garner, H. J., 217 Bank of America Bldg. Waltreus-Hunter and Company, 3959 Wil­ (H. J. Gamer) shire Blvd. (Hugh V. Hunter) Keck, Parker & Nielsen, 1722 M St. (Em­ Webster, Henry M., 215 W. 7th St. (14) ery G. Nielsen) (Henry M. Webster) Wells, Gretchen, 1438 Reeves St. (35) (Vir­ Modesto ginia Gretchen Wells) Corey, Joseph D., 906 13th St. (Joseph D. Wheeler, Herbert A., 2015 N. Catalina St. Corey) (27) (Herbert A. Wheeler) Fiscalini & Withuhn, Anglo California Bank Wheeling, Wm. T., 1770 N. Vermont Ave. Bldg. (Vernon L. Withuhn) (27) (Wm. T. Wheeling) Fovinci, Mario, 925 12th St. (Mario Fovinci) White, Jones, Heaume & Simpson, 838, 900 Kalunian, Arthur, 1007 H St. (Arthur Kal­ Wilshire Blvd. (17) (John D. Heaume, Ralph unian) M. Jones, Ronald E. White, James W. Simp­ Nattinger, Chester D., 817 10th St. (Chester son) D. Nattinger) Whitney and Kornfeld, 527 N. La Cienega (48) (Raymond J. Kornfeld) Monrovia Wideman, Jack, 6253 Hollywood Blvd. (28) Hudson, Raymond W., 111 E. Colorado Blvd. (Jack Wideman) (Raymond W. Hudson) Wilson & Landman, 111 W. 7th St. (14) (Alvin Landman) Montebello Wintrode & Gage, 4716 Crenshaw Blvd. (43) (Henry J. Wintrode) Di Bella, Mario, 237 N. Seventh St. (Mario Wolcott, William Lee, 650 S. Spring St. (14) Di Bella) (William Lee Wolcott) Wolfson, Bohr & Company, 1270 S. La Monterey Cienega Blvd. (35) (Philip J. Wolfson, Ben­ Eyre, J. Gordon, P. O. Box 649 (J. Gordon jamin C. Bohr) Eyre) Wright & Hubbs, 756 South Broadway (14) Jones and Elliott, P. O. Box 988 (Bruce C. (Donald H. Hubbs, Verne Hayes Wright) Elliott) Wright, Walter C., 605, 510 S. Spring St. Maguire, Matthew M., 303 Professional Bldg. (Walter C. Wright) (Matthew M. Maguire) Yessner, Hughes & Norby, 6381 Hollywood Reed, Howard L., Professional Bldg. (How­ Blvd. (28) (Stuart P. Norby) ard L. Reed) Young, Arthur & Company, 612 S. Flower St. (13) (Charles G. Gillette, Alan H. Petch, Monterey Park Herman E. Ward) Everett, Rulon B., 129 S. Garfield Ave. Youtan, Joseph S. & Company, 6399 Wilshire (Rulon B. Everett) Blvd. (48) (David J. Cohen) Morrey, Charles C., Jr., 129 S. Garfield Ave. Zazueta, Joseph R., 724 S. Atlantic Blvd. (22) (Charles C. Morrey, Jr.) (Joseph R. Zazueta) Zeavin, Arthur, 417 S. Hill St. (Arthur Napa Zeavin) Corlett and Stroud, 923-B Randolph St. Zelkin, Lawrence, 215 W. 5th St. (13) (1) (Edward Baranov) (Lawrence Zelkin) Lehman & Nicolas, 1110 First St. (Everett Zellhofer, Mary Elizabeth, 10635 Ashton V. Lehman) Ave. (24) (Mary Elizabeth Zellhofer) Schugren and Coughlin, Chamber of Com­ Zeman, Tuller, Boyer & Goldberg, 7833 merce Bldg. (Thomas D. Coughlin) Sunset Blvd. (46) (Eli Boyer, David Gold­ berg, I. Milton Zeman) North Hollywood Zidell, Jack, 5410 Wilshire Blvd. (36) (Jack Bonnet, Robert L., Jr., 5339 Lankershim Zidell) Blvd. (Robert L. Bonnet, Jr.) Zivetz, Harold J., 608 S. Hill St. (Harold J. Kaufman, Benjamin, 12400 Landale St. (Ben­ Zivetz) jamin Kaufman) Zweig, Herman J., 1090 S. LaBrea Ave. (19) McCosker, Joseph S., 11922 Otsego Street (Herman J. Zweig) (Joseph S. McCosker) Reget, Frank J., 5330 Lankershim Blvd. Madera (Frank J. Reget) Holt, W. E., 211 First National Bank Bldg. Tringham, Mario William, 12240 La Maida (W. E. Holt) St. (Mario William Tringham) 12 American Institute of Accountants

California (Continued) Oakland Oroville Arnold, Edward J., 2754 Park Blvd. (6) Eakins, H. Sam, First National Bank Bldg. (Edward J. Arnold) (H. Sam Eakins) Brotherton, R. E., Bank of Commerce Bldg. (R. Ernest Brotherton) Oxnard Ernst & Ernst, 719 Central Bank Bldg. (R. Conway, Charles J., 117 Deodar Ave. H. Liston, Manager) (Charles John Conway) Flegal, Fowler and Company, 428 13th St. Hutcheson, Edwin L., 330 West 3rd St. (12) (Carl W. Flegal, Frank Youngson (Edwin L. Hutcheson) Fowler) MacKinnon, Barclay, 911 S. Oxnard Blvd. Goodell, Byers & Co., 721 Central Bank (Barclay MacKinnon) Bldg. (Gordon L. Byers) Helzel, Leo B. and Company, 577 14th St. (12) (Leo B. Helzel, Paul K. Ida, Robert Palm Springs J. Nolt) Rothman, Emanuel, 121 S. Palm Canyon Householder & Rankin, Financial Center Drive (Emanuel Rothman) Bldg. (12) (Wiott W. Rankin, Jr.) Hufford, Kenneth W., 1440 Broadway (12) Palo Alto (Kenneth W. Hufford) Kalman, H. S., 1540 San Pablo Ave. (12) Carson, E. C. H., 535 Ramona St. (E. C. H. (Herbert S. Kalman) Carson) Lafrentz, F. W. & Co., 1706 Broadway (12) Holcomb, Roy E., 20 Alannah Court (Roy (Clisbee Blaine Kimball, Robert H. Perry) E. Holcomb) Luebbert, George W., 585 Mandana Blvd. Short, Frank G., 2412 South Court (Frank (10) (George W. Luebbert) G. Short) Oakland Audit Bureau, 190 MacArthur Blvd. Webb & Webb, 543 Bryant St. (John L. Sas­ (Robert Charles Rehfeld) ser, Manager) Quittman, Philip D., 905 Central Bank Bldg. (12) (Philip D. Quittman) Pasadena Reed & Moran, Bank of Commerce Bldg. Alsweet, Berneice J., 259 S. Los Robles (12) (Edward F. Moran, Malcolm Reed) Ave. (1) (Berneice J. Alsweet) Reeve, L. S. & Co., 1416 Latham Square Berger, William F., 1632 Kaweak Drive (2) Bldg. (William M. Curtin, L. S. Reeve) (William F. Berger) Sargent, D. A. & Co., 1212 Broadway (12) Carroll, Wayne T., Jr., 409 Citizens Bank (Douglas A. Sargent, Daniel James Connol­ Bldg. (1) (Wayne T. Carroll, Jr.) ly, Homer H. Parrish, Kenneth R. Boucher) Eager, William H., 234 E. Colorado St. Seagel, Ernest M., Bank of Commerce Bldg. (William H. Eager) (Ernest M. Seagel) Green, Philip G., 853 N. Holliston (6) Simon, Ferdinand, 1419 Broadway Bldg. (12) (Philip G. Green) (Ferdinand Simon) Guill & Blankenbaker, 259 S. Los Robles Stroppini, Frank A., 701 Financial Center Ave. (1) (Myron E. Guill) Bldg. (Frank A. Stroppini) Hooper & Fechtner, 3763 E. Colorado St. Thompson, Dechow, Garcia & Reich, 1100 (Harold M. Fechtner, Donald F. Hooper) Financial Center Bldg. (12) (Carl Dechow, Howell & Martin, 234 E. Colorado St. (1) Jr., LeVerne W. Garcia, M. R. Reich, Ken­ (Wallace L. Martin) neth L. Thompson) Lawson and Company, 595 E. Colorado St. Timpson & Howland, Broadway Bldg. (Hen­ (Robert M. Lawson) ry Russell Howland, Lawrence S. Timpson) Morgan, Thomas H., 1270 S. El Molino Ave. Wallace & Meyer, 703 Central Bank Bldg. (Thomas H. Morgan) (Ray J. Meyer) Switzer, Wm. R., 15 N. Euclid Ave. (1) Weiser & Dreiman, 806-814 Bank of Com­ (Wm. R. Switzer) merce Bldg. (George J. Weiser) Vetter, Martin A., 145 S. Catalina Ave. Whitehead, Gordon H., 3124 E. 14th St. (Martin A. Vetter) (Gordon H. Whitehead) Wood, Pyle & Co., 630 Security Bldg. (Wil­ Williams, Sidney W., 5275 Claremont Ave. mer C. Pyle) (9) (Sidney W. Williams) Piedmont Oceanside Lipton, Leonard, 124 Wildwood Ave. (10) Everts and Esenoff, 705-3rd St. (Joseph D. (Leonard Lipton) McCarthy, Manager) Placerville Ontario Irvine and Duce, 463 Main St. (G. Harold Duce) Thurber & Richardson, 121 N. Plum Ave. Nicolas & Company, 310 Main St. (Carlos (Milton J. Thurber) S. Nicolas, Jr.) Vavrinek, Hugo F., 602 N. Euclid Ave. (Hugo F. Vavrinek) Pomona Bowen, Will A., Jr., 421 First National Bldg. Orange (Will A. Bowen, Jr.) Swanger, Ivan H., 75 Plaza (Ivan H. Swang­ Lightfoot, Edwin W., 265 S. Garey Ave. er) (Edwin W. Lightfoot) Richards and McBeth, 265 S. Garey Ave. (Harry James McBeth, Jr., William Cope Orinda Richards) Turk and Koehler, Orinda Theatre Bldg. Swanson, Ray O., 438 Investment Bldg. (Ray (Edward J. Turk) O. Swanson) Firm List of Members 13

California (Continued) Porterville Johnson and Miller, 1020 Forum Bldg. (20) Shiplett and Sorey, P. O. Box 685 (Gordon (Gerald M. Johnson, William E. Roberts) C. Sorey) Lambie, Kenneth E., 2115 J St. (Arthur S. Triebwasser, Manager) Red Bluff Lippman, Irving M., 1005 8th St. (14) (Irving M. Lippman) Fischer, Frank W., 340 Oak St. (Frank W. Mancina, Peter F., Rm. 608, 926 J Bldg. Fischer) (14) (Peter F. Mancina) Johnson & Miller, 405 Walnut St. (James McEnerney, W. Bernard, 2206 K St. (16) Blackwood, Manager) (W. Bernard McEnerney) Meckfessel, Byron L., 1812 J St. (Byron L. Redding Meckfessel) Brown and Nystrom, 1607 East St. (William Porterfield, Crawford J., Forum Bldg. B. Nystrom) (Crawford J. Porterfield) Rosswog, Karl M., 2200 16th St. (Karl M. Redlands Rosswog) Stanbrough, Lester L., 2008-28th St. (Lester Allen, J. J., 1504 Cedar Ave. (J. J. Allen) L. Stanbrough) Blumenthal, Robert, 200-202 Security-First Straine, Harry M. & Sons, 314 Anglo Bank National Bank Bldg. (Robert Blumenthal) Bldg. (14) (Earl E. Straine, Harry M. Kluck, Stephen Franklin, 901 E. Colton St. Straine, Jr.) (Stephen Franklin Kluck) Straine, Lyman & Company, 803, 926 J St. Bldg. (14) (Gene J. Dal Porto, Lyman M. Redwood City Straine) Dematteis, Joseph J. 717 Winslow St. (Joseph Watts and Gibson, 2115 J St. (14) (George J. Dematteis) T. Gibson, Wendell E. Watts) Klimen, Alex F., 30 Meadow Lane (Alex F. Klimen) Martin, Richard H., 1024 Wilmington Way Salinas (Richard H. Martin) Gilchrist, Malcolm H., 308 Main St. (Mal­ Pearson and Gentry, 2194 Broadway Bldg. colm H. Gilchrist) (Francis W. Pearson, Jr.) Kasavan & Egan, 7 Winham St. (Herman Uhlenberg, C. G. & Co., 729 Middlefield Kasavan) (Robert D. Ohlson, C. G. Uhlenberg) Scovil, W. H. & Company, 1124 Pajaro St. (W. Henry Scovil) Reseda Stevens, Wilbur H., Salinas National Bank Hammar & Baker, 18558 Sherman Way (Wal­ Bldg. (Wilbur H. Stevens) ter D. Hammar) Williams, Albert & Son, 9 Monterey County Bank Bldg. (A. Carleton Williams) Riverside Atkin, Maurice D., 3642 Eighth St. (Maurice San Anselmo D. Atkin) Ehlers, Walter H., 22 Redhill Ave. (Walter Batzle and Evans, 3972 Main St. (Bryn H. Ehlers) Evans) Chapman & Crabtree, 3680 Sixth St. (Har­ old W. Chapman) San Bernardino Porter, Franklin Gene, 7106 Magnolia Ave. Anderson, Willard N., 2371 Davidson Ave. (Franklin Gene Porter) (Willard N. Anderson) Ross, Charles M., 3721 8th St. (Charles M. Barnes, D. E., 374 Court St. (D. E. Barnes) Ross) Brannfors, Alfred W., 207 Andreson Bldg. Sharp and Hobbs, 316 Citizens Bank Bldg. (Alfred W. Brannfors) (B. Rae Sharp) Brassfield, W. C., 606 Base Line (W. C. Swearingen, Thomas M., 3900 Market St. Brassfield) (Thomas M. Swearingen) Eadie and Payne, Citizens National Bank Bldg. (William H. Eadie, Judd K. Payne) Roseville Frazier, Brice Harold, 2937 Arrowhead Ave. Nicolas & Howe, 233½ Main St. (Robert W. (Brice Harold Frazier) Howe) Heywood & Carey, 310 W. Highland Ave. (Fred A. Heywood, Jr., John W. Carey) Jacobs, William B., 1294 E St. (William Sacramento Bruce Jacobs) Bartig, Fred H., 926 J Bldg. (Fred H. Bartig) Klang, A. G., 374 Court St. (A. G. Klang) Barton, Nathanson and Barton, 713 Anglo MacQuiddy & Ziilch, 224 Platt Bldg. (9) Bank Bldg. (Vernon T. Jackson) (Charles N. Ziilch) Buckman, A. G., 2848 Fulton Ave. (21) (Al­ Moss, Thomas H., 392 Court St. (Thomas H. fred Gregory Buckman) Moss) Campbell, Thomas J. 409 Ochsner Bldg. Osheroff, Leo A. & Co., 671 D St. (Leo A. (Thomas J. Campbell) Osheroff) Chapin, Anita C., 3915 38th St. (Anita C. Sauer, Richard, 1547 E St. (Richard Sauer) Chapin) Taylor, William E., Suite 13, 480 Fifth St. Determan, Charles K., 2015 J St. (14) (William E. Taylor) (Charles K. Determan) Harbinson, J. George, California State Life Bldg. (14) (J. George Harbinson) San Carlos Hodge, Darrell & Company, 926 J Bldg. Rimerman, Frank W., 1564 Laurel St. (Frank (Darrell Hodge, Edmonds Knittle) W. Rimerman) 14 American Institute of Accountants

California (Continued) San Diego Brockhouse, Couey and Mannes, 116 New Baranov, Edward, 632 Bank of America Bldg. Montgomery St. (Lester M. Couey) (1) (Edward Baranov) Buckheim & Philip, 2 Pine St. (11) (Hans C. Bruns, Stanford, 821 First National Bldg. Buckheim, Edison L. Philip) (1) (Stanford Bruns) Bunn & Brooks, Russ Bldg. (E. Stanley Burnaugh & Lovelady, 832 Garnet Ave. (9) Brooks) (Marlin W. Lovelady) Burrows & Parker, 314, 68 Post St. (4) Conlin, William and Company, 477 Spreckels (John W. Burrows, Walter A. Parker) Bldg. (1) (Charles L. Lavery) Calegari, A. A., Dolliver Bldg., 619 Mission Crable, Floyd Cecil, 3911 Fifth Ave. (3) St. (Adolph A. Calegari) (Floyd Cecil Crable) Cerf & Cooper, 110 Sutter St. (Harry Jacob Crandall and Reuter, Bank of America Bldg. Cooper, Harry J. Cooper, Jr.) (1) (Paul H. Crandall, Gordon L. Hopper, Cogburn, Martin A., 58 Sutter St. (Martin A. George F. Reuter, Howard R. Reuter) Cogbum) Everts and Esenoff, 727 First National Bldg. Craig, Donald, 519 California St. (Donald (1) (Herbert L. Beckett, Carl M. Esenoff, Craig) Roy M. Heramb, Albert M. Hudson, Charles Crum, Allen S., 908 Humboldt Bank Bldg. W. Lamden, Hamilton Moody, Charles C. (Allen S. Crum) Porter, John T. Swan) Dalton, Graupner & Barber, 244 Kearny Fibiger-Warren and Company, 444, 530 St. (8) (A. E. Graupner, Jr.) Broadway (1) (Albert Francis Fibiger, Jr., Davidson, Milton L., 995 Market St. (3) J. Wm. Warren) (Milton L. Davidson) Kenneally, Joseph Jerome, 4124 Voltaire Derin, Henry M., 290 Seventh Ave. (18) St. (7) (Joseph Jerome Kenneally) (Henry M. Derin) Kogler & Collura, 203 Bank of America Diebels, Barcklay & Donovan, 110 Sutter Bldg. (1) (Elmer Kogler) St. (4) (Francis T. Barcklay, Louis T. Kramer & Zucker, 3776 30th St. (4) (Floyd Diebels, William T. Donovan) Jay Kramer, Marshall R. Zucker) Dodge, Lewis Milton, 127 Montgomery St. McCracken and Malick, 405 Date St. (Clin­ (L. M. Dodge) ton S. McCracken, Norvin B. Myers) Dolge, William & Company, 1313, 351 Cali­ Noakes, James C., 250 San Diego Trust & fornia St. (4) (Earl Bachand, William Dolge, Savings Bldg. (James C. Noakes) Chester R. Near) Palmer, George K., Spreckels Bldg. (1) Driscoll, William J., 110 Sutter St. (William (George K. Palmer) J. Driscoll) Powell, Clyde D., 214 Bank of America Edwards & Fargo, 79 Sequoia Way (27) Bldg. (Clyde D. Powell) (Asa A. Edwards) Sterrenburg, Paul R., 521 B St., (Paul R. Eldridge, John H., Russ Bldg. (4) (John H. Sterrenburg) Eldridge) Ernst & Ernst, 300 Montgomery St. (4) Urner, Milton J., 527 Land Title Bldg. (1) (Milton J. Urner) (Milton B. Clawson, C. W. Reed, Herbert H. Smith, Jr.) Evje, Arnold Walter, Rm. 512, 110 Sutter San Francisco St. (Arnold Walter Evje) Farquhar & Heimbucher, 220 Bush St. Aaron, Lewis L., 25 Taylor St. (2) (Lewis (Francis P. Farquhar, Clifford V. Heim­ L. Aaron) bucher) Ades, Robert E., 681 Market St. (5) (Robert Ferguson, Alfred A., 1401 Alexander Bldg. E. Ades) (Alfred A. Ferguson) Aitel & Aitel, 703 Market St. (3) (Allan Folkoff, Robert O. & Co., 25 Taylor St. (2) Edward Aitel) (Robert O. Folkoff, Hugh G. Glass, Eric Andersen, Arthur & Co., 405 Montgomery Hart, George H. Turnbull) St. (4) (Renick H. Buckles, Tindall Evans Forbes, John F. & Company, 510 Crocker Cashion, Edward I. Mencoff, George E. Bldg. (Peter Arnstein, George A. Bangle, Oefinger) William D. Crawford, Scott H. Dunham, Andrews, F. T. & Co., 525 Market St. (Frank John F. Forbes, Cyril J. Hasson, G. D. T. Andrews, Jack F. Bowley, Francis W. Hughes, Judson E. Krueger, Irl R. Robin­ Harvey) son, O. J. Sonnenberg, John W. Wickland) Baba, Ken, 995 Market St. (3) Kenjiro Baba) Gane, Robert M., 1921 Russ Bldg. (Robert Bailey and Kokjer, 519 California St. (Walter M. Gane) B. Bailey, Ralph L. Kokjer, Jr.) Giacalone, F. J., 1095 Market St. (F. J. Baker, Herbert F., 525 Market St. (Herbert Giacalone) F. Baker) Glassgow, Charles F., 625 Market St. (5) Barlow, Davis & Wood, 582 Market St. (4) (Charles F. Glassgow) (Wm. P. Barlow, H. Vannoy Davis, Thomas Goldsmith & Exline, 614, 564 Market St. S. Wood, H. Warren Stem) (4) (John J. Exline) Barnett, Peter and Co., 519 California St. Graff, Chester, 465 California St. (Chester (4) (Gino P. Cecchi, Linton L. Emerson, Graff) Jr., Monroe L. Morris) Grieder, John F., Mills Bldg. (John F. Barr, Ralph H., 681 Market St. (Ralph H. Grieder) Barr) Hancock, John & Co., 681 Market St. (John Benson & Neff, Crocker Bldg. (4) (George Hancock) E. Benson, Kenneth J. Ashcraft) Hanlin, Richard L., 58 Sutter St. (Richard L. Bowen, Charles C. & Co., 1023 Russ Bldg. Hanlin) (Charles Corbin Bowen, Murray H. Green, Harms, Roland A., 681 Market St. (Roland N. C. W. Izett) A. Harms) Boydston & Klingner, 681 Market St. (Frank Harris, Kerr, Forster & Company, 235 W. Boydstun, Evans N. Klinger) Montgomery St. (4) (Henry T. Maschal) Firm List of Members 15

California (Continued) Haskins & Sells, 155 Montgomery St. (4) Lindquist, von Husen and Joyce, 660 Mar­ (Michael N. Chetkovich, B. C. Coit, J. Wil­ ket St. (4) (John Francis Joyce, Rudolph bur Haines, Robert Craig Lanka, Lewis E. Lindquist, Norman Thomas, Frederick J. Lilly, N. Loyall McLaren, A. Thomas Mur­ von Husen) phy, David J. W. Patrick, James A. Runser, Logan and Logan, 114 Sansome St. (Kenneth Arthur A. Wender, Charles N. Whitehead) N. Logan) Haut, W. Irving, 268 Willard St. (18) (W. Long & James, 300 Montgomery St. (A. Stew­ Irving Haut) ard James, John F. Long) Helvern & Scheibner, 703 Market St. (3) Lundberg, Fred E., Russ Bldg. (4) (Fred E. (George M. Scheibner) Lundberg) Herrick and Herrick, Lester, 465 California Lybrand, Ross Bros. & Montgomery, 100 St. (4) (H. E. Alber, F. H. Brown, G. O. Bush St. (4) (Fred M. Breslin, Claude R. Davey, Anson Herrick, E. W. Horton, Arnold Giles) F. Kemmerle, Mary Lanigar, F. J. Mahoney, Mackie, Charles, 615 Forty-second Ave. F. C. Nelson, T. I. Pearson, J. R. Quinn, (Charles Mackie) E. E. Severns, J. M. Sullivan, J. B. Wash­ Main and Company, Kohl Bldg. (William P. bum) Wood) Herrill, Genevieve, 1557, 235 Montgomery Manning, Walter Day, 24 California St. (11) St. (Genevieve Herrill) (Walter Day Manning) Hershey, Phillip A. & Co., 405 Montgomery Marciniak, William J., 58 Sutter St. (Wil­ St. (Phillip A. Hershey) liam J. Marciniak) Heyman, Vernon O., 1095 Market St. (3) Maxwell, Thomas & Co., 309, 625 Market (Vernon O. Heyman) St. (5) (George A. Maxwell, Sydney F. Hicklin, Benjamin, 408 Russ Bldg. (4) (Ben­ Thomas) jamin Hicklin) Mayhew, Wayne & Company, 74 New Mont­ Hicks, Laurence Albert, 24 California St. gomery St. (Basil E. Graybiel, Wayne E. (11) (Laurence Albert Hicks) Mayhew, Paul E. Warnick) Hildebrand, Ray, 9 Sutter St. (Ray Hilde­ Mendelson & Kerr, 1095 Market St. (Wil­ brand) liam A. Kerr, Samuel Mendelson) Hoertkorn, Harold T., 24 California St. Menzel, Elfreda J., 474 Valencia St. (El­ (Harold T. Hoertkorn) freda J. Menzel) Rollings, Walter J., 647 Russ Bldg. (4) Meyer, Adolph C., 235 Montgomery St. (Walter J. Rollings) (Adolph C. Meyer) Honig, Victor, 465 California St. (4) (Victor Meyer, Estelle, 25 Taylor St. (2) (Estelle Honig) Meyer) Hood and Strong, 1720 Shell Bldg. (Walter Mooney, John T., 600 Stockton St. (20) Hood, Roy E. Peterson, Addison G. Strong, (John T. Mooney) Reese Tucker) Morris, Irving, Jr., 832 Hearst Bldg. (Irving Horeni, Marion Peter, 785 Market St. (3) Morris, Jr.) (Marion Peter Horeni) Nestel, Lawrence A., 300 Central Tower Hughmanick, J. H., 703 Market St. (John H. Bldg. (Lawrence A. Nestel) Hughmanick) Newman & Wohlfeiler, 821 Market St. Hunt, Roy W., 303 Sutter St. (8) (Roy W. (Walter Wohlfeiler) Hunt) O’Keefe, John F., 582 Market St. (4) (John Irelan & Uri, 41 Sutter St. (4) (George W. F. O’Keefe) Uri) Pabis, Joseph M., 519 California St. (Joseph James, V. Balfour, 24 California St. (11) M. Pabis) (V. Balfour James) Peat, Marwick, Mitchell & Co., 100 Bush Joe, Walter, 202, 665 Grant Ave. (8) (Walter St. (4) (A. De Witt Alexander, James J. Joe) Dougherty, Arnold R. Temquist) Johnson, Geo. L., 439 Russ Bldg. (Geo. L. Penney, L. H. & Co., 1668 Russ Bldg. (4) Johnson) (L. H. Penney, William Falke Penney, James Jorgenson, Bittner & Clark, 681 Market St. William Porter, Victor B. Staadecker) Perkins & Trousdale, 111 Sutter St. (4) (5) (Ruth E. Clark, J. H. Jorgenson) (Ross L. Perkins, Henry K. Trousdale) Kartozian, Frank H., 57 Post St. (4) (Frank Petersen, Charles H. & Co., 690 Market St. H. Kartozian) (4) (Charles H. Petersen) asch eorge K , G J., 1635 Russ Bldg. (George Pierce, Henry H., 519 California St. (4) J. Kasch) (Henry H. Pierce) asson ay K , R E., Rm. 718, 830 Market St. Pomerantz, D. E. and Co., 821 Market St. (Ray E. Kasson) (Dore Ely Pomerantz) Keaton and Miller, 461 Market St. (5) (Homer W. Keaton, Henry J. Miller) Price, Reuben Ernest, 602, 703 Market St. Kitt, Frederick T., 303 Anglo Bank Bldg., (3) (Reuben Ernest Price) 16th & Mission Sts. (Frederick T. Kitt) Price Waterhouse & Co., 351 California St. Klinger & Lichtman, Rm. 400, 948 Market (4) (W. M. Baird, E. R. Niemela, O. Ken­ St. (Arthur Lichtman) neth Pryor) Knowlton, Leslie D., 1850 Gough St. (9) Prior & McClellan, 703 Market St. (3) (Leslie D. Knowlton) (Alton A. McClellan) Koester, Henry C., 681 Market St.. (Henry Randall, R. L., 311 California St. (Roscoe L. Charles Koester) Randall) Kuhn, Harold A., 26 O’Farrell St. (8) (Har­ Robinson, Nowell & Co., Crocker Bldg. (4) old A. Kuhn) (John C. Lucas, Paul M. Thysen) Kurzman, Joshua A., 1800, 333 Montgomery Robinson, William G., 200 Bush St. (4) St. (4) (Joshua A. Kurzman) (William G. Robinson) Lafrentz, F. W. & Co., 220 Montgomery St. Rodolph, Rollin & Co., 1 Montgomery St. (Harold A. Kellogg, Leonard M. Tice, Ed­ (Charles D. McPherson, Frank L. Muncy, win Earl van Bronkhorst) Rollin P. Rodolph) 16 American Institute of Accountants

California (Continued) Ruggiero and Verbarg, 75 Duboce Ave. (Jo­ Judge, J. Eugene, 1990 Naglee Ave. (26) (J. seph M. Ruggiero, William D. Verbarg) Eugene Judge) Schiller, Melvin A., 821 Market St. (Melvin Logan & Frazer, 507 American Trust Co., A. Schiller) Bldg. (Raymond R. Frazer) Scovell, Wellington & Company, 220 Bush Nowlin, Eugene H., 969 Curtner Ave. (Eu­ St. (Francis P. Farquhar, Clifford V. Heim- gene H. Nowlin) bucher, Managers) Peat, Marwick, Mitchell & Co., 28 N. First Sellinger, Albert A., 995 Market St. (Al­ St. (13) (Edwin C. Nelson) bert A. Sellinger) Petrinovich, James J., 177 W. Santa Clara Shein, Harold, 821 Market St. (Harold St. (James J. Petrinovich) Shein) Resnick and Piane, 123 S. Third St. (12) Siegel, Nathan B., 2237 Chestnut St. (Na­ (George W. Piane, Sydney Resnick) than B. Siegel) Wood and Nye, American Trust Bldg. (Leslie Silver, Harry, 690 Market St. (Harry Silver) C. Nye, Kenneth S. Wood) Silverman, Herbert, 810 Alvarado St. (14) (Herbert Silverman) San Leandro Skinner & Hammond, 111 Sutter St. (4) (Donald J. Atwater, David H. Brodie, Wal­ Baker and Buehler, 201 W. Estudillo Ave. ter J. Felix, Michael Patrick Ferro, James (Arnold B. Baker) E. Hammond, Calvin H. Nelson, Thomas Landis, George L., 161 W Juana Ave. (George Douglas Skinner) L. Landis) Stafford, Ross G., 690 Market St. (Ross G. Minger & Giroux, American Trust Bldg. Stafford) (George E. Minger, Robert W. Giroux) Stearns, Flynn & Company, 1202 Shell Bldg. Thiel, Hansen & Ellerd, 1527 E. 14th St. (Russel M. Stearns) (Arden M. Hansen, David A. Thiel) Stewart, Alan J., 821 Market St. (Alan J. Stewart) San Luis Obispo Stokes, John W. & Co., 2525 Van Ness Ave. Belcher, Charles N., 981 Monterey St. (Asa A. Edwards) (Charles N. Belcher) Strong, Meredith & Ronneau, Rm. 303, 425 Knight, Robert A., 774 Marsh St. (Robert Bush St. (8) (C. C. Meredith) A. Knight) Sully, James O., 50 Chumasero Dr., Apt. 10-L (27) (James O. Sully) San Marino Tiret, Horace M., 2126 Taraval St. (16) (Horace M. Tiret) Harris, Darrell J., & Corp, Charles I., 475 Tooley, Homer H., 155 Montgomery St. Huntington Dr. (9) (Charles I. Corp, Dar­ (Homer H. Tooley) rell J. Harris) Touche, Niven, Bailey & Smart, 100 Bush Young, Robert T., 2304 Huntington Dr. St. (4) (Thomas J. Ennis, Leroy Edward (Robert Thornton Young) Schadlich) Uhlenberg, C. G. & Co., 110 Sutter Street San Mateo (A. George Swenson) Maddux, John G., 261 B St. (John G. Mad­ Vaughan & Vaughan, 555 Russ Bldg. (Ever­ dux) ett O. Vaughan, Jr.) Schwartz, Lee E., 112 W. 25th Ave. (Lee E. Webb & Webb, 1502 Vallejo St. (9) (Geo. H. Schwartz) Webb, Jr., O. Paul Webb) Thielmeyer, Herbert R., 231 Second Ave. Webb, McReynolds & Marcus, 703 Market (Herbert R. Thielmeyer) St. (3) (Leslie N. McReynolds) Wain, Jack O., 122 Second Ave. (Jack O. Webster & Buechner, 300 Montgomery St. (David A. Webster, Paul E. Buechner) Wain) Wheary, Eugene C., 244 Kearny St. (Eugene C. Wheary) San Pedro Wolcott, Clarence M., 690 Market St. Fuld, Fred, Jr., 286 W. 7th St. (Fred Fuld, (Clarence M. Wolcott) Jr.) Young, Arthur & Company, 215 Market St. Robinson & Weinberger, 333 W. 6th St. (Irv­ (5) (George H. Strachan, C. William Witt­ ing Weinberger) man, Jr., Sherman M. Wyman) Zeisler & Sobel, 57 Post Street (4) (Edward San Rafael A. Zeisler, Jr.) Zelinsky, Herbert E., Jr., 1553 Haight St. Dalton & Graupner, Freitas Bldg. (Henry H. (17) (Herbert E. Zelinsky) Dalton) Franzman, George W., 1010 B St. (George San Jose W. Franzman) Atkinson, John S., 1190 Lincoln Ave. (John S. Atkinson) Santa Ana Barnett, James T., 812 Bank of America Hanson & Peterson, 207 N. Broadway (Ar­ Bldg. (James T. Barnett) thur Peterson, Jr.) Berger & Bicket, 1210 Bank of America Bldg. (Alexander W. Berger) Santa Barbara Ferguson & Young, 403 Bank of America Crowell, Gael O., 1222½ State St. (Gael Bldg. (Nome A. Ferguson, Chester Charles O. Crowell) Young) Hallor, Edward Bennett, 283 La Arcada Harden, Walker & Brower, 451 Porter Bldg Bldg. (Edward Bennett Hallor) (William Frank Brower, John Harden, Jr., Kinman, J. L, 4444 Via Alegre, Hope Ranch Gale V. Walker) Park (J. I. Kinman) Hood, Hubert E., 409 Commercial Bldg. (13) Kruger and Bartlett, 253-257 LaArcada (Hubert E. Hood) Bldg. (Stanley U. Bartlett) Firm List of Members 17

California (Continued) McGowan, Francis J., 1222½ State St. Studio City (Francis J. McGowan) Brody, David, 4740 Ben Ave. (David Brody) Scholefield & Co., 21 E. Canon Perdido Potter, Sterling J., 3801 Sunshine Court (Russell J. Knapp) (Sterling J. Potter) Santa Cruz Sunnyvale Houlahan, C. W., 120 Walnut Ave. (C. W. Glascock, Leo E., 520 S. Murphy Ave. (Leo Houlahan) E. Glascock) Santa Monica Taft Dellinger, Arthur J., 2613 Wilshire Blvd. Duke, Ivan Jay, 608 Center St. (Ivan Jay (Arthur J. Dellinger) Duke) Nourse, Harry L. Audit Company, 222 Se­ curity Bldg. (Arthur F. Rott) Tarzana Plumer, Everett T., 1112 Bay Cities Bldg. Chudley & Company, 18458-62 Clark St. (E. (Everett T. Plumer) M. Chudley) Santa Paula Torrance Dodds and Duncan, 112 S. Mill St. (Lowell Meadway, Clinton J., 1624 Gramercy Ave. J. Dodds) (Clinton J. Meadway) Woodcock, Charles A., 142316 Marcelina Ave. (Charles A. Woodcock) Santa Rosa Zoeller, William A., 1309 Sartori Ave. Bastianon, Lawrence, 1022 Mendocino Ave. (William A. Zoeller) (Lawrence Bastianon) Fitzpatrick, Hugh J., 515 Hahmann Dr. Tujunga (Hugh J. Fitzpatrick) Kamin, Michael, 10338 Plainview Ave. (Mi­ Holton, Edgar H., 403 Rosenberg Bldg. (Ed­ gar H. Holton) chael Kamin) Tulare Shafter Green, Maurice M., 332½ W. Inyo St. Ruggenberg, Donald E., 422 James St. (Don­ (Maurice M. Green) ald E. Ruggenberg) Joncoaltz, Raymond, Jr., 230 E. Tulare St. (Raymond Joncoaltz, Jr.) Sherman Oaks Chromy, Anthony John, 13517 Contour Dr. Turlock (Anthony John Chromy) Asell, J. F., 418 Park St. (John F. Asell) South Gate Ukiah Harmon, Clyde W., Jr., 3296 Tweedy Blvd. Crook, Bruce D., 707 S. State St. (Bruce D. (Clyde W. Harmon, Jr.) Crook) Thiel, Hansen & Ellerd, 3221 Independence Maddex, Helen J., 107 W. Perkins St. (Helen Ave. (Everett E. Ellerd) J. Maddex)

South Pasadena Vallejo Calverley, Walter J., 1419 Mission St. Huggard & Kelleher, (Jerome E. Kelleher) Spencer, Masten, 1004 Marin St. (Masten (Walter J. Calverley) Spencer) South San Francisco Van Nuys Ledwith, Charles J., 305 Linden Ave. Allen, Aaron A., 5914 Colbath Ave. (Aaron (Charles J. Ledwith) A. Allen) Shaw, Donald St. John, 7, 14538 Vanowen Stockton St. (Donald St. John Shaw) Turner, Walter H., 14538 Friar St. (Walter Bowman and Tout, 520 American Trust Bldg. (Herbert H. Bowman) H. Turner) Buxton, John K., 725 Bank of America Bldg. (John K. Buxton) Ventura Jardine, Emile R., 110 N. San Joaquin St. Kelly, John A., 13, 620 E. Main St. (John (Emile R. Jardine) A. Kelly) Kleinfeld, Oscar Budd, 309 Bank of Amer­ Soares, Frank J., 435 E. Main St., Suite 16-17 ica Bldg. (Oscar Budd Kleinfeld) (Frank J. Soares) Lee, Robert E., 723 Bank of America Bldg. Vance, O. C., 7716 S. California (O. C. (Robert E. Lee) Vance) Lindner, Frank, 827 Bank of America Bldg. (Frank Lindner) Visalia Pearce, Harry L., 2015 Pacific Ave. (Harry Kindy, Ernest J., 122 S. Church St. (Merle L. Pearce) Engberson) Piersa, Bernard, 2015 Pacific Ave. (Bernard Newman, Charles C., 416 Bank of America Piersa) Bldg. (Charles C. Newman) Rue & Snell, 919-924 Bank of America Bldg. Welch, Leo B., P. O. Box 1430 (Leo B. (Arnold I. Rue, Arthur J. Snell) Welch) Scott, Frank C., 11 South San Joaquin St. Willeford & Wiltshire, 403 S. Locust (Rich­ (Frank C. Scott) ard J. Artis) 18 American Institute of Accountants

California (Continued) Wilson, Johnson & Honnell, 314 Bank of Graves and Cobun, 156 N. Greenleaf Ave. America Bldg. (C. Guy Honnell, Jr., E. (De Forest Baldwin) Sheldon Johnson, C. Elwin Wilson) Lohman, Walter H., 10020 Parkinson Ave. (Walter H. Lohman) Watsonville Wood, Pyle & Co., 407 Bank of America Sapro, Peter, J., 20 E. Lake Ave. (Peter J. Bldg. (Robert C. Lance, Manager) Sapro) Whittier Darling & Wold, 125 N. Bright Ave. (James Robards Darling, Harlen O. Wold) Yucaipa Enberg, Oscar E., 133 E. Philadelphia (Oscar Barrett, Martin K., P. O. Box 666 (Martin E. Enberg) K. Barrett)

Colorado Akron Ballin, Milstein and Feinstein, 704 Symes Bldg. (2) (Manuel K. Breit, Na­ Gebauer, Albert W., P. O. Box 343 (Al­ than P. Feinstein, Norman G. Garden- bert W. Gebauer) swartz) Briber, Gary E., 307 Mercantile Bldg. (2) Alamosa (Gary Edward Briber) Garris, Robert W., P. O. Box 335 (Robert Bruce, James H., P. O. Box 5224, Terminal W. Garris) Annex (17) (James H. Bruce) Rees & Tharp, P. O. Box 57 (Ralph Tharp) Butler, Milzer & Company, 1321 Bannock St. (4) (Sam Butler, Sidney Milzer, I. Ber­ Aurora nard Munishor) Hutchison, Marion L., 9355 E. Colfax Ave. Butterly, Burrus & Co., 201 Clayton St. (Marion L. Hutchison) (Kenneth E. Burrus, Otto P. Butterly) Schumann, Herbert P., 2231 Nome St. Chiappini & Kring, 435 U. S. National Bank (Herbert P. Schumann) Bldg. (Louis P. Chiappini, Lesley E. Kring) Boulder Clasquin, W. L. & Co., 302 C. A. John­ Wilkins and Schone, First National Bank son Bldg. (Waldo C. Burns, W. L. Clas­ Bldg. (A. W. Schone) quin) Collins, Peabody and Masters, 333 First Colorado Springs National Bank Bldg. (2) (Clem W. Col­ lins, Bruce H. Masters, Alfred D. Peabody, Alenius, Gunnar A. S., Broadmoor Hotel James Vander Laan) (Gunnar Alenius) Cordle and Associates, 605 Denham Bldg. Auld, Frank S., 314 Mining Exchange Bldg. (2) (Willard G. Bowen, Alfred Chris­ (Frank S. Auld) tensen, Ossie M. Cordle) Harrison, F. M., 7½ E. Bijou St. (F. M. Crane, Richard M. 422 Majestic Bldg. Harrison) (Richard M. Crane) Hentges, Walter E., 830 N. Tejon (Wal­ Daniel, Daniel, Ennis & Co., 326 Patter­ ter E. Hentges) son Bldg. (LeRoy Boyd Daniel) Hieser, Harry, 1017 N. Meade Ave. (Harry Davies, Zarini & Co., United States National Hieser) Bank Bldg. (Stanley V. Davies, Charles A. Kingsolver & White, Exchange National Zarini, Ralph Bartsch) Bank Bldg. (J. D. Kingsolver, George M. Douglas, Carl A., 312 17th St. (Carl A. White) Douglas) Moberly, West & Calvin, 501 Mining Ex­ Dulacki, Edward J., 804 Equitable Bldg. change Bldg. (A. A. Trichak, Manager) (Edward J. Dulacki) Proctor, John P., 207-212 Colorado Sav­ Early, Norman F., 712 Ernest & Cranmer ings Bank Bldg. (John P. Proctor) Bldg. (2) (Norman F. Early) Reed & Tillman, 446 Independence Bldg. Eckelman, Paul, 825 First National Bank (Jack E. Foulds, Franklin J. Tillman Robert Bldg. (Paul Eckelman) A. Tillman) Erb, Harry Lester, 501 University Bldg. (Harry Lester Erb) Cortez Ernst & Ernst, 817 17th St. (2) (C. Boyd Cooper & McCaughey, P. O. Box 757 (John Neville) French McGaughey) Fox, Samelson & Co., 1915 Clarkson St. (18) (Leonard S. Fox, Arthur Samelson) Delta Fried, Farkas & Company, 411 Colorado Hopkins & Calhoun, Colorado Bank Bldg. Bldg. (2) (Howard L. Farkas, Benjamin L. (John C. Calhoun) Fried) Ginsberg, Jerome, 627 Denham Bldg. (Je­ Denver rome Ginsberg) Acebo, Jose M., 506 Security Life Bldg. (2) Goldberg, Krieger & Japha, 520 University (Jose M. Acebo) Bldg. (Benjamin S. Krieger) Alsfasser, Connell & Eye, 714 Boston Gordon, John J., 2309 S. Jackson St. (John Bldg. (2) (Earl H. Alsfasser) J. Gordon) Arterburn, Philip D., 1360 Speer Blvd. Greenblatt & Company, 1004 Patterson (Philip D. Arterburn) Bldg. (2) (Isadore Greenblatt) Baldwin & Baldwin, 702 Railway Exchange Hamma and Nelson, 1015 First National Bldg. (2) (Arthur L. Baldwin, Paul E. Bank Bldg. (2) (Harry W. Nelson, Ralph Baldwin) D. Mintener, Harry T. Lewis) Firm List of Members 19

Colorado (Continued) Haworth & Haworth, 719 Equitable Bldg. Durango (2) (R. Wallace Haworth, Rena Haworth) Cooper & McGaughey, P. O. Box 907 Heider, Walter E. and Company, 810 Den­ (Cecil E. Cooper) ver National Bldg. (Walter E. Heider, Wal­ McKenna, Robert L., Graden Bldg. (Rob­ ter J. Heider) ert L. McKenna) Hendee, F. C., 606 Denver National Bldg. (F. C. Hendee) Holben, Dale M. and Co., 515 Majestic Englewood Bldg. (Dale M. Holben) Leslie E. Whittemore & Co., 3533 S. Holmes, Frank M., 222 Patterson Bldg. Broadway St. (Leslie E. Whittemore) (Frank M. Holmes) Howland & Ogier, 209 United States Na­ Fort Collins tional Bank Bldg. (W. B. Howland, Eugene Greager, Harold C., Thompson Professional Kinney Ogier) Bldg. (Harold C. Greager) Hughes, Russell P., Jr., 654 Equitable Kruchten, Alvin J., Colorado Bldg. (Al­ Bldg. (Russell P. Hughes, Jr.) vin J. Kruchten) Kaempfer & Kaempfer, 425 Denver Na­ Rogers, H. W., 137 West Oak (H. Winfield tional Bldg. (2) (Myron A. Kaempfer) Rogers) Kentor, Charles, 730 First National Bank Bldg. (2) (Charles Kentor) Fort Morgan Kippur, Irving R., 703 Security Bldg. (Irv­ ing R. Kippur) Cooper & Wilson, 217 Main St. (Robert L. Lewis, Archer D., 716 Security Bldg. (A. Cooper, Archie T. Wilson) D. Lewis) Townsan, Clarence R., 117 W. Kiowa Lindsay, Alexander J. & Co., 904 Security (Clarence R. Townsan) Bldg. (John M. Byrne, Charles J. Har­ court, Harlan H. Holben, Alexander J. Glenwood Springs Lindsay, Paul G. McEwen, Herbert P. Von Tobel & Carr, 716 Grand Ave. (Law­ Schumann, Robert D. Stewart, Harry F. rence C. Mitchell, Jr.) Vaupel, Jr.) Mayo, Ralph B. & Company, 1200 Security Grand Junction Bldg. (Elbert E. Bidwell, F. Tillman Brownne, Floyd R. Gill, William A. Loach, Dalby & McNulty, 406 First National Bank Ralph Mayo, Jr., Ralph B. Mayo, Victor Bldg. (Walter E. Dalby, John E. Mc­ E. Troutfetter) Nulty) Parent, Robert L., 618 Rood Ave. (Robert McDonald, William A., 425 University Bldg. (2) (William A. McDonald) L. Parent) Merrill, Ray L., 200, 1441 Welton St. (2) Greeley (Ray L. Merrill) Huneke, W. H., P. O. Box 701 (William Moberly, West & Calvin, 610 California H. Huneke) Bldg. (Leo W. Rhodes) Miller, Albert R., Coronado Bldg. (Albert Peat, Marwick, Mitchell & Co., 910 United States National Bank Bldg. (2) R. Miller) Mueller, Ray C., 12 Greeley National Bank John C. Eigeman, David McE. Watson) Bldg. (Ray C. Mueller) Permut, A. H., 523 Ernest and Cranmer Bldg. (2) (A. H. Permut) Gunnison Quinette, Wm. H., 603 Railway Exchange Bldg. (Wm. H. Quinette) Yale, Byron C., First National Bank Bldg. Redeker, Stanley & Ahlberg, 825 Uni­ (Byron C. Yale) versity Bldg. (2) (Axel C. Ahlberg, Ca­ millus D. Conway, William B. Mansfield, La Junta Allen Redeker, Melvin A. Redeker, Thomas Rollins, Robert W., Box 13 (Robert W. E. Stanley) Rollins) Schmitz, Paul L. & Co., 1749 Pennsylvania St. (3) (Paul L. Schmitz, Vincent N. Lakewood Schmitz, Clement A. Bueche) Smith, Marvin, 6730 W. Colfax Ave. (Mar­ Schneider & Peck, 505 Majestic Bldg. (Doran W. Peck, Frank L. Schneider) vin Smith) Smith, Montgomery R., 1440 Vine St. (6) (Montgomery R. Smith) Longmont Standifer, Richard L., 508 Majestic Bldg. Conly, W. E., Jr., P. O. Box 194 (William (2) (Richard L. Standifer) E. Conly, Jr.) Stewart, Edward M., 1074 Cherokee St. (4) (Edward M. Stewart) Montrose Stone, Marvin L., 414 Colorado Bldg. (Mar­ Dalby & McNulty, K. P. Bldg. (David H. vin L. Stone) Cross, Manager) Strang, Fletcher F., 1420 Ulster St. (Fletcher F. Strang) Pueblo Von Tobel and Carr, 1117 Bannock St. (4) Becker and Rains, 340 Thatcher Bldg. (Clay­ (Russell W. Carr, Julius Von Tobel) ton A. Becker, James M. Rains) Wilch & Roelofs, 322 Ross Bldg. (Harvey Frederickson, R. G., P. O. Box 1454 (R. G. E. Roelofs, L. D. Wilch) Frederickson) Wilkins, Charles M. & Co., 214 Equitable Hill, Davidson, 210 Thatcher Bldg. (David­ Bldg. (Charles M. Wilkins, Karl T. Roth) son Hill) Young, McMahon and Moore, 413 Mid­ Kaempfer & Kaempfer, 309 Thatcher Bldg. land Savings Bldg. (T. Raymond Young) (William G. McDonald, Jr.) 20 American Institute of Accountants

Connecticut Bridgeport East Haven Bernnard, Henry, 240 Fairfield Ave. (3) Annunziata, Joseph V., 265 Main St. (Jo­ (Henry Bernnard) seph V. Annunziata) Buckley, Jeremiah S., 955 Main St. (3) (Jeremiah S. Buckley) East Norwalk apossela oseph r C , J F., J ., 945 Main St. (Jo­ Hunt, Paul A., 27 First St. (Paul Addison seph F. Capossela, Jr.) Hunt) Cody, John F., 240 Fairfield Ave. (John F. Cody) Cohen & Engelson, 211 State St. (Louis I. Fairfield Cohen, David Engelson) Leask & Kaskie, 1177 Post Road (Thomas Colman, Lawrence J., 1188 Main St. (Law­ V. Kaskie, John M. Leask, Jr.) rence J. Colman) Shook, Edwin O., 1310 Post Rd. (Edwin O. Friedberg, Milton H. & Co., 880 Main St. Shook) (Milton H. Friedberg, George W. Meder, Harry W. Babineau, Frederick R. New­ Greenwich port, Henry L. Katz) Gaspierik, Edward, 53 Unquowa Pl., Fair­ Allen, Cassidy & Co., First National Bank field (1) (Edward Gaspierik) Bldg. (Robert F. Cassidy) Hope, J. William & Company, 886 Main St. Lang and Katz, 17 Smith Bldg. (Mortimer (Everett W. Delaney, J. William Hope, Katz) James F. O’Connor) Wiendieck & Co., 321 Greenwich Ave. Isaacs, Edward & Company, 955 Main St. (Clifford W. Wiendieck, Elwood Wien­ (Alexander Jaffee) dieck) Johnson, Carl R., 945 Main St. (Carl R. Johnson) Groton Kaufman, Paul, 945 Main St. (Paul Kauf­ Heilman, Edward Holland (Edward Hol­ man) land Heilman) Kornblut, Irving L., 114 State St. (3) (Irv­ ing L. Kornblut) Hamden McGloon and Powel, 955 Main St. (3) Bernstein, Siegfried F., 64 Ford St. (Sieg­ (John H. McGloon, John Powel) fried F. Bernstein) Morrell, Peter P., 1346 Kossuth St. (Peter P. Morrell) Pjura, Paul P., 1188 Main St. (3) (Paul Hartford P. Pjura) Apter & Franklin, 75 Pearl St. (Herman Prinzing, Pennington, Nestor & Sarka, Franklin) 1241 Main St. (3) (Theodore P. Knecht, Booth, Schwartz & Freiman, 490 Capitol Alexander Nestor, Joseph Pennington, II, Ave. (Nathan Freiman, David Schwartz) Edward Sarka) Brown, Warren M. & Company, 49 Pearl Smith, Joseph Y. & Company, 1115 Main St. (Warren M. Brown, G. David Repp) St. (3) (Arthur Frank Kuhl, Joseph Y. Burns & Whittlesey, 15 Lewis St. (J. Har­ Smith) old Bums, Willis S. Whittlesey, Jr.) Srebnick, Leonard, 962 Howard Ave. Cole, Manuel, 111 Pearl St. (Manuel (Leonard Srebnick) Cole) Stern, Henry L., 114 State St. (3) (Henry Epstein, Kostin and Company, 42 Asylum L. Stem) St. (Max M. Epstein, Samuel J. Kostin) Varholy, Stephen V., 83 Fairfield Ave. (3) Farrell, George F., 635 Main St. (3) (Stephen V. Varholy) (George F. Farrell) Venman, John H. & Co., 114 State St. (3) Frazer and Torbet, 49 Pearl St. (3) (John H. Venman, Edward J. Collings) (Charles W. Knapp) Goodman, Spitz and Sullivan, 11 Asylum St. (3) (Francis H. Sullivan) Danbury Hadfield, Rothwell, Soule & Coates, 750 Allen, Leo, 7 West St. (Leo Allen) Main St. (3) (Charles F. Coates, James Robinson, Frederick F., 31 West St. (Fred­ W. Hickey, Albert Dixon, Jr., John J. erick F. Robinson) Joyce, Martin A. Hines) Seward and Monde, 208 Main St. (Weldon Hathaway, Edwin B. & Co., 179 Allyn St. J. Durkin, Manager) (Edwin B. Hathaway) Tornborgh, Bert V. & Co., 31 West St. Hurley, Daniel D., 111 Pearl St. (3) (Bert V. Tornborgh) (Daniel D. Hurley) Jacobs, Harry, 242 Trumbull St. (Harry Jacobs) Danielson Kircaldie, Randall & McNab, 18 Asylum Tillinghast, Howard A., 270 N. Main St. St. (Arthur J. Piller, Arthur Randall) (Howard Alva Tillinghast) Kistulinec & Rosen, 721 Main St. (John Kistulinec, Herman Robert Rosen) Kling and Orenstein, 464 Farmington Ave. Darien (5) (Merwin S. Orenstein) Parr, William H., Cor. Post Rd. and West Knust, Everett & Cambria, 15 Lewis St. Ave. (William H. Parr) (Edgar J. Cossette, Jr., Edward H. Heil­ man, Jr., Henry Knust, William R. Reader) Krauskopf, Joseph, 410 Asylum St. (Jo­ Derby seph Krauskopf) Ritch, Edward L. & Co., 221 Main St. McGann, Winston C., 111 Pearl St. (3) (David J. Greenberg) (Winston C. McGann) Firm List of Members L 21

Connecticut (Continued) Musgrave & Company, 36 Pearl St. (Walter Byxbee, T. M. Company, 157 Church St. Alexander Musgrave) (Paul A. Derbacher, Clarence L. Johnson, Page, Howard L., 111 Pearl St. (3) (How­ Leonard B. Johnson) ard L. Page) Finsmith, Brodner & Co., 216 Crown St. Pearson, Ernest H., 18 Asylum St. (Er­ (Irving L. Finsmith) nest H. Pearson) Fischer, Frederick F., 185 Church St. (Fred­ Perlysky, Louis & Co., 111 Pearl St. (Louis erick F. Fischer) Perlysky) Gessner, Harold P., 151 Court St. (Harold Price Waterhouse & Co., 15 Lewis St. (3) P. Gessner) (Wyman G. Patten, Manager) Gilby, J. H. & Co., 902 Chapel St. (H. R. Raphael, Edward, 18 Asylum St. (Edward Frickenhaus, Manager) Raphael) Hornstein and Multer, 152 Temple St. (10) Rapport, R. Reuben, 111 Pearl St. (R. (Martin H. Multer) Reuben Rapport) Jacobs, Earle E., Jr., 152 Temple St. (10) Roller, Sidney C., 201 Walnut St. (Sidney (Earle E. Jacobs, Jr.) C. Roller) Kahl, Oscar H., 157 Church St., (Oscar H. St. Germain, Arthur M., 130 Washington Kahl) St. (6) (Arthur M. St. Germain) Kahn, Murray E., 902 Chapel St. (Murray SCHAFFMAN AND SCHAFFMAN, 68 Pratt St. (3) E. Kahn) (Abraham Schaffman, Stuart L. Schaffman) Kent, Chizzick & Sahl, 746 Chapel St. (Bur­ Schwartz & Kostin, 11 Asylum St. (Benja­ ton Beck Chizzick, Paul Sahl) min S. Kostin, Harry K. Schwartz) Kircaldie, Randall & McNab, 216 Crown St. Schweitzer, Bernard, 49 Pearl St. (Bernard (John C. McNab, George J. Nowak) Schweitzer) Konowitz, Jack, 26 High St. (Jack Kono- Sigal, Nathan A., 742 Asylum St. (5) witz) (Nathan A. Sigal) Korman, Irving B., 26 High St. (Irving B. Sinick & Shapiro, 190 Trumbull St. (Julius Korman) S. Shapiro, Solomon C. Sinick) Ladin, Freedman and Vitale, 152 Temple St. Siskin, Robert S., 410 Asylum St. (3) (Rob­ (Luciano A. Vitale) ert S. Siskin) Lasky, Irving E., 205 Church St. (Irving E. Troub, Leonard & Company, 734 Asylum St. Lasky) (5) (Bernard Blum, Leonard M. Troub) Mendelsohn, George & Company, 129 Webster, Blanchard & Willard, 15 Lewis St. Church St. (Myron Blumenthal, George (Maurice L. Blanchard, Gordon Wilson Mendelsohn) Tasker, Wallace William Willard) Novaro & Company, 18 Trumbull St. (Frank L. Novaro, Louis A. Cappella) Manchester Perta, Samuel, 129 Church St. (Samuel Perta) Ross, Raymund A., 634 Woodbridge St. (Ray- Petze and Company, 205 Church St. (Nina mund A. Ross) P. Hudson Arnold, Edward I. Petze, Marino Stevens, H. Wilbur, 983 Main St. (H. W. Possidente) Stevens) Pollowitz, Reuben, 129 Church St. (Reuben Pollowitz) Meriden Puester, August, 108 Elm St. (August Evilia, Alexander V., 74 Lockwood St. Ext. Puester) (Alexander V. Evilia) Rolnick, Abraham A., 185 Church St. (Abra­ ham A. Rolnick) Middletown Sagal, Lewis & Company, 152 Temple St. Knust, Everett & Cambria, 164 Court St. (Kathryn Sagal, Lewis Sagal) (Guy Cambria, Anthony Skorupski) Sahl, Herman J., 205 Church St. (Herman Wasserman, Leon, 8 W. Main St. (Leon J. Sahl) Wasserman) Scovell, Wellington & Company, First Na­ tional Bank Bldg. (Daniel Schmitt, Jr., Milford Manager) Seward and Monde, 205 Church St. (10) Pecker, Yale G., 2½ Broad St. (Yale G. (George W. Childs, Jr., J. Harold Cobb, Pecker) Kenneth W. Hadley, Joseph J. Hartnett, Emil J. Monde, Harold E. Monde, Conrad New Canaan Soderblom) Frost, Edwin D., 2 Holmewood Lane (Ed­ Smernoff, Henry G., 152 Temple St. (10) win D. Frost) (Henry G. Smernoff) Pfeffer & Squitieri, 39 South Ave. (Louis Vierregger, Raymond Edward, 185 Church Squitieri) St. (10) (Raymond E. Vierregger) Watt, Thomas, 246 Church St. (Thomas New Haven Watt) Weinberg, Rosen & Weinberg, 205 Church Alpert, Heiberger & Mirel, 865 Chapel St. St. (10) (David P. Rosen, Marvin Wein­ (Arthur Henry Mirel) berg) Antonio, Harry M., 185 Church St. (Harry Weinstein and Timm, 185 Church St. (Nor­ M. Antonio) bert S. O’Neil, Daniel G. Weinstein, Jerome Bailey, Moore and Glazer, 152 Temple St. L. Weinstein) (M. E. Bailey, Reuben Moore) Weinstein-Yaffib & Co., 195 Church St. Baker, Goodyear & Company, 215 Church St. (Arthur H. Yaffie) (Durwood Alton Blaisdell, George S. Stearns, Jr.) Braverman, Rubin R. & Co., 125 Temple St. Newington (4) (Rubin R. Braverman, Sherman Hoffen­ Vosburgh, Raymond H„ Jr., 26 Walsh Ave. berg, Maxwell Stock) (Raymond H. Vosburgh, Jr.) 22 American Institute of Accountants

Connecticut (Continued) New London Verrastro, Mark J., 145 Bedford St. (Mark Johnson & Williams, 56 State St. (Ernest J. J. Verrastro) Johnson) Nye, G. Lawrie, P. O. Box 334 (G. Lawrie Torrington Nye) Adorno, Marshall S., 40 Main St. (Marshall Sullivan & Beller, 231 State St. (Sidney S. Adorno) Beller) Thall, Morris & Company, 309 State St. (Morris Thall) Wallingford White, William Z. 218 Dewart Bldg. (Wil­ Rawden, Walter J., 50 N. Main St. (Walter liam Z. White) J. Rawden) Newtown Waterbury McGlinchy, Frank C., (Frank C. McGlinchy) Alexander, Maurice, 51 W. Main St. (Mau­ rice Alexander) Child, Lawson & Leonard, 43 E. Main St. Norwalk (Chester P. Child, Harry E. Leonard) Macaluso & Nardi, 3 Belden Ave. (Joseph Cohen, Edward, 29 Field St. (Edward Macaluso, Nicholas J. Nardi, Jr.) Cohen) Connors, George M. & Company, 19 Willow Norwich St. (George M. Connors) Kivell, Paul, 16 Franklin St. (Paul Kivell) Gancher & Gancher, 199 Bank St. (2) Meyers, John C., 120 Broadway (John C. (Louis Gancher) Meyers) Monagan, John S., 135 W. Main St. (2) (John S. Monagan) Peat, Marwick, Mitchell & Co., 48 Leaven­ Seymour worth St. (20) (Ernest H. Ring, Robert A. Carrington, F. H. and Company, 19 Main Shilladay, Jr.) St. (Franklyn H. Carrington) Polancer, Merrill W., 48 Leavenworth St. (2) (Merrill W. Polancer) South Norwalk Zucker, Bernard J., 111 W. Main St. (32) Raskin, Resnick and Meister, 84 West Ave. (Bernard J. Zucker) (Daniel Meister) Robinson, Preece & Company, 66 N. Main West Hartford St. (Melvin Langer, Frank N. Robinson) Cantor, Bernard, 384 S. Quaker Lane (Ber­ nard Cantor) Stamford Carey, Newton B., 998 Farmington Ave. (Newton B. Carey) Cantore, J. Michael, 1172 Bedford St. (J. Miller, Robert D. & Co., 62 La Salle Rd. Michael Cantore) (7) (Robert D. Miller, Bernard E. Gunzer, C. Richard, 1172 Bedford St. (C. Schwartz) Richard Gunzer) Hadfield, Rothwell, Soule & Coates, 1 At­ Westport lantic St. (A. Stanley Harmon) Kiely, Charles J., Professional Bldg., Ridge­ Gordon, Gabriel, 28 Main St. (Gabriel way Center (Charles J. Kiely) Gordon) Klinkowski and Kelemen, 1570 Summer St. (W. J. Kelemen) Willimantic Kweskin, Bernard, 308 Atlantic St. (Bernard Miller, Stanley A., 33 Church St. (Stanley Kweskin) A. Miller)

Delaware Dover Gunnip & Evans, 12th & Tatnall Sts. (Wil­ liam J. Evans, Frank A. Gunnip) Manter, William Robert, 300 S. State St. Haggerty & Haggerty, 1011 Washington St. (William Robert Manter) (Alice Hayes Haggerty, Joseph I. Haggerty) Milford Leslie, Banks & Company, Industrial Trust Bldg. (Robert M. Powel, Manager) Lyons, Desmond A. and Company, 1 S. E. Front St. (William E. Kelly) Lyons, Desmond A. & Company, 927 Market St. (Desmond A. Lyons) Wilmington Mack & Company, 818 Market St. (1) (Jo­ seph F. Coyle) Belfint, C. I. & Company, North American Bldg. (Charles I. Belfint, Sol Fink) McConnell & Breiden, 200 W. 9th St. (Clarence A. Cover) Burns, Isaacson & Stolper, 825 Washington St. (Bernard B. Isaacson, Benjamin Stolper) Munsey, Minor E., Jr., 912 Jefferson St. (Minor E. Munsey, Jr.) Coe, Campbell & Lukens, Suite 508, Indus­ trail Trust Bldg. (Alfred H. Coe, Paul W. Rose, Rich & Co., North American Bldg., 927 Lukens) Market St. (Harold Rose) Daney, Bernard J., 1211 King St. (Bernard Seiden, Jay J., North American Bldg. (7) J. Daney) (Jay J. Seiden) Firm List of Members 23

District of Columbia Abensohn, Seymour S., 6031 3rd St., N. W. Goldstein, Harry D. and Company, 237 (Seymour S. Abensohn) Woodward Bldg. (5) (Francis R. Isbell) Andersen, Arthur & Co., 777 14th St., N. W. Goodner, Geo. E. H., 827 Munsey Bldg. (5) (M. Everett Parkinson) (Geo. E. H. Goodner) Bailey, Ralph L., Woodward Bldg. (Ralph Graham, G. P. & Company, 517 Metropolitan L. Bailey) Bank Bldg. (Herman O. Corder, Goodwin Becker, Benjamin E., 1346 Connecticut Ave., P. Graham, Henry A. O’Neill) N. W. (6) (Benjamin E. Becker) Grossberg, Louis C., 729 15th St., N. W. Belling, Carmine S., 917 15th St., N. W. (Louis C. Grossberg) (Carmine S. Bellino) Gruber, David M., 1010 Vermont Ave., N. W. Berg, John, 815 15th St., N. W. (John Berg) (5) (David M. Gruber) Bernstein & Co., 711 14th St., N. W. (5) Hariton, Morris B., 527 Investment Bldg, (Isidore B. Bernstein) (5) (Morris B. Hariton) Bernstein, Oscar J. & Co., 1131 15th St., Harris, Kerr, Forster & Company, 740 15th N. W. (5) (Oscar J. Bernstein, Robert Bern­ St., N. W. (5) (Gustav A. Killenberg) stein, Malcolm I. Mintz) Haskins & Sells, 1001 Connecticut Ave. (6) Bobys, Harold J., 1331 G St., N. W. (Harold (Francis E. Welch, Manager) J. Bobys) Herl, John A., 1507 M St., N. W. (5) (John Bond, Lewis F. and Company, 713 Southern A. Herl) Bldg. (Lewis F. Bond, William M. Bond) Horwath & Horwath, Shoreham Bldg. (5) Breslauer, Max G., 923 Colorado Bldg. (5) (Arnold P. Jorgensen, Elmer William Kal­ (Max G. Breslauer) lio) Brown, Martin E., 815 15th St., N. W. (5) Howarth and Kefauver, Shoreham Bldg. (5) (Martin E. Brown) (Thomas Howarth, Clarence E. Kefauver, Buchanan, Wm. Gordon & Co., Metropoli­ Jr.) tan Bank Bldg. (Wm. Gordon Buchanan) Howell & Company, 1001 Connecticut Ave., Burke, Landsberg and Gerber, 501 Colorado N. W. (6) (Harry E. Howell) Bldg. (Samuel C. Cohn, Joseph I. Levin, Hoye, Schell S. & Company, 1740 K St., Norman Perlson) N. W. (Schell S. Hoye, Vincent M. Noon­ Bush, Floyd W., 777 14th St., N. W. (5) an) (Floyd W. Bush) Jansson, Eric G., 815 15th St., N. W. (Eric Cann and Long, 1100 Bowen Bldg., N. W. G. Jansson) (Norman D. Cann) Jester, James G., Tower Bldg. (5) (James Carry and Carry, 1311 G St., N. W. (5) G. Jester) (Albert J. Carry) Kendrick, Wayne & Company, Rust Bldg. Chappell, Frank S. & Company, 725 15th (5) (Wayne Kendrick, Laurence O. Manley, St. N. W. (5) (Frank S. Chappell) Maurice A. Martin, T. Delos Paxman) Charlton, Millard T., 1111 E St., N. W. Kershenbaum, Charles & Co., 327 Southern (4) (Millard T. Charlton) Bldg. (Charles Kershenbaum) Clabaugh, Wm. & Co., 802 McLachlen Bank Koster, Marinus, 1011 20th St., N. W. (6) Bldg. (1) (S. Frank Levy) (Marinus Koster) Cohen, Samuel H. & Company, No. 1 Thom­ Lafrentz, F. W. & Co., Colorado Bldg. as Circle, N. W. (5) (Samuel H. Cohen, (Richard D. Mumford, Manager) Julius Sandler, Sydney Staffin) Lang, Raymond E., 638 Washington Bldg. Cole, Ralph, 6230 3rd St., N. W. (Ralph (6) (Raymond E. Lang) Cole) Lee, White & Company, Investment Bldg. Councilor, Buchanan, Mitchell & Hayes, (Vinton E. Lee) Wire Bldg. (W. Baldwin Buchanan, James Leopold & Linowes, Dupont Circle Bldg. A. Councilor, Edward E. Hayes, Dennison (David F. Linowes) L. Mitchell, Edna H. Nick) Levin, Urciolo and Co., 1719 Eye St., N. W. Cromwell, John W., Jr., 1815 13th St., (Sam Levin) N. W. (John W. Cromwell, Jr.) Levitan, S. W. & Company, 610 Bond Bldg. Crowell, Rusco H., 1025 Connecticut Ave., (Bertram R. Abramson, Simon W. Levitan) N. W. (6) (Rusco H. Crowell) Lewis, Phillip S., 1002 Warner Bldg. (4) Edwards & Rottenberg, 1025 Connecticut (Phillip S. Lewis) Ave., N. W. (6) (Sidney L. Edwards, Jr., Lorenz, Eugene H., Investment Bldg. (5) Seymour A. Rottenberg) (Eugene H. Lorenz) Emanuel and Pear, 1104 Vermont Ave., Lybrand, Ross Bros. & Montgomery, 916 N. W. (5) (Meyer M. Emanuel, Jr.) Investment Bldg. (5) (Mark E. Richardson) Ernst & Ernst, 1329 E St., N. W. (4) (Her­ Main and Company, DeSales St. (6) (How­ bert A. Mihills) ard W. Maloy) Ferguson, Forrest E. & Co., 1346 Connecti­ Matthews, Sickles and Company, 1010 Ver­ cut Ave., N. W. (6) (Martin S. Dembo, mont Ave., N. W. (Paul Matthews, Thomas Forrest E. Ferguson) W. Menefee, William G. Sickles) Fisher, Herman E., 1 Thomas Circle, N. W. McGann, Theodore & Co., 1025 Connecticut (5) (Herman E. Fisher) Ave., N. W. (Theodore McGann) Florance, Raymond M. & Co., 1128 Warner McGinley and McGinley, 927 Union Trust Bldg. (Raymond M. Florance) Bldg. (John B. McGinley, Leo F. McGin­ Frank, Max, No. 1 Thomas Circle, N. W. ley) (5) (Max Frank) Motyka, Joseph G., Southern Bldg. (Joseph Frantz, Frank C., 1621 Connecticut Ave., G. Motyka) N. W. (Frank C. Frantz) Odor, E. Franklin, 406, 1101 Vermont Ave., Galin, Matthew, 1021 Dupont Circle Bldg. N. W. (E. Franklin Odor) (Matthew Galin) Oehmann, J. Henry & Co., 314 Washington Gillis, James E., 1010 Vermont Ave., (James Bldg. (5) (J. Henry Oehmann, Paul B. E. Gillis) Oehmann) Glazer, Herman, 1325 Whittier Pl., N. W. Oksner and Welch, 954 Washington Bldg. (12) (Herman Glazer) (5) (Melvin R. Oksner) 24 American Institute of Accountants

District of Columbia (Continued)

OSHINSKY AND COHEN, 412 5th St., N. W. Sinker, Julius, 847 Washington Bldg. (Julius (Sol Oshinsky) Sinker) Owens, Henry S. & Co., 1001 Connecticut Smith, Samuel J., 910 17th St., N. W. (Sam­ Ave., N. W. (6) (Henry S. Owens, Edward uel J. Smith) Kenneth Rouse) Snyder, Farr and Company, 1000 Vermont Paskin, Bernard S., 1025 Vermont Ave., Ave., N. W. (Samuel H. Claiborne, Lionel N. W. (5) (Bernard S. Paskin) B. Farr) Pearson, Graham C., 418 Florida Ave., N. E. Soule and Law, 1604 K St., N. W. (6) (Jo­ (2) (Graham C. Pearson) seph J. Law) Peat, Marwick, Mitchell & Co., American Sperling, Allen A., 718 5th St., N. W. (Al­ Security Bldg. (2) (Bernard W. Cochran, len A. Sperling) Manager) Spicer, Frank A., 863 National Press Bldg. Philipson, Robert & Co., 1700 Eye St., (Frank A. Spicer) N. W. (Robert A. Philipson) Stanton, Minter and Bruner, 1716 Rhode Pincus, Arthur, 737-746 Warner Bldg. (4) Island Ave., N. W. (Victor L. Minter, Jr.) (Arthur Pincus) Stovall, C. B. & Co., 815 15th St., N. W. Pinson, Wm. B., 1011 New Hampshire Ave., (Clyde B. Stovall) N. W. (7) (Wm. B. Pinson) Stoy, Malone & Company, 1001 Connecticut Pratt, Lester A. & Company, 719 15th St., Ave., N. W. (6) (John C. Little, James T. N. W. (5) (Lester A. Pratt) Malone, John M. Stoy) Price Waterhouse & Co., 1000 Vermont Ave., Sweeney, Henry W. & Company, 522 Dupont N. W. (5) (Burnell H. DeVos) Circle Bldg. (6) (Aloysius I. Sheehan) Switkes, Joseph N., 1319 F St., N. W. (4) Rees, James H. & Co., National Press Bldg. (4) (James H. Rees) (Joseph N. Switkes) Tepper and Kozlow, 1406 G St., N. W. (5) Regardie and Brooks, 1625 Eye St. (6) (Herman Kozlow, Matthew Tepper) (Benjamin F. Regardie, David Brooks) Thompson & Baumann, 812 Ring Bldg. (6) Ryan, Maynard T., 1500 Massachusetts Ave., (A. W. Thompson) N. W. (5) (Maynard T. Ryan) Tiedemann, Berthold D., 635 F St., N. W. Salter & Walker, 408 Wyatt Bldg. (Francis (Berthold D. Tiedemann) Merrill Salter, Gilbert Walker) Turner, H. B. and Co., 1500 Massachusetts Savage, Julian, 1406 G St., N. W. (5) (Jul­ Ave., N. W. (Harry B. Turner) ian Savage) Understein, Jack, 1 Thomas Circle (Jack Sawyer, James W., 1160 21st St., N. W. (6) Understein) (James W. Sawyer) Utley, Frederic D., 1145 Munsey Bldg. (4) Schultz, H. A. and Company, 510 Colorado (Frederic D. Utley) Bldg. (David B. Sykes) Verkouteren, Ricketts & Co., 737 Wood­ Seidemann, Henry P., 2853 Ontario Rd., ward Bldg. (John H. Verkouteren) N. W. (9) (Henry P. Seidemann) Wilder, Henry Murray, Investment Bldg. Seltzer, Morris, 412 Washington Loan & (Henry Murray Wilder) Trust Bldg. (4) (Morris Seltzer) Wilkov, Harry, 1319 F St., N. W. (Harry Selwyn, Frank, Tower Bldg. (5) (Frank Wilkov) Selwyn) Woollen, E. E. & S. W. Little, 513 Denrike Bldg. (5) (S. Winston Little) Shapiro and Shapiro, 418 Florida Ave., N. E. Yates, Cecil R., 1511 K St., N. W. (4) (2) (Abraham E. Shapiro) (Cecil R. Yates) Sher, Joseph, 1424 K St., N. W. (Joseph Yates, J. Roger, Tower Bldg. (J. Roger Sher) Yates) Silbert, Victor, 708 Century Bldg. (Victor Yockelson, Baer Company, Barr Bldg. (2) Silbert) (Bernard A. Yockelson) Sinclair, Norman S., 1112 13th St., N. W. Yurow, Louis, 331 Woodward Bldg. (Louis (Norman S. Sinclair) Yurow)

Florida Bartow White, Robert N., P. O. Box 246 (Robert Nunez, George T., P. O. Box 385 (George N. White) T. Nunez) Coral Gables Belle Glade Ayers, Juriet & Bond, 254 Giralda Ave. (34) Bamford, W. C., P. O. Box 366 (Walter C. (William Bond, William F. Jureit, Jr.) Bamford) Becker & Hirsch, 220 Miracle Bldg. (Robert Rhodes, William B., Elsberry Bldg. (William A. Becker, George W. Hirsch) B. Rhodes) Heck, James M., 2012 Ponce De Leon Blvd. (James M. Heck) Bradenton Miller, Rollin, 220 Miracle Mile (Rollin E. Valdes & Johnson, 1224 Manatee Ave. W. Miller) (Harold C. Johnson, James F. Valdes) Morris, Clarence C., 220 Catalonia Ave. Clearwater (Clarence C. Morris) Walton, William O., 220 Catalonia Ave. Crown & McCrillus, Legal Bldg. (W. E. (William O. Walton) Crown, Jr., Robert M. McCrillus) Walz, Ray J.. 304 First National Bank Bldg. Turnburke, H. M., First National Bank Bldg. (34) (Ray J. Walz) (H. M. Turnburke) Cocoa Dade City Montenegro, M. A. & Company, Bellair Ar­ Sperry, Joseph A., 315 Massey Bldg. (Joseph cade Bldg. (Wm. Marshall Smith, Jr.) A. Sperry) Firm List of Members 25

Florida (Continued) Davenport Johnson, Charles W., Jr., 2720 Park St. Hickman, W. P., P. O. Box 651 (W. P. Hick­ (Charles W. Johnson, Jr.) man) Lucas, Jack W., 205 American National Bank Bldg. (Jack W. Lucas) Daytona Beach Milligan & Burke, 925 Barnett Bank Bldg. Genter, Frank M., 8, 118½ Volusia Ave. (J. W. Burke, C. K. Milligan, George L. (Frank M. Genter) Milligan, J. F. Rivers, II) Hogle, Francis M., Jr., 14014 Volusia Ave. Oosterhoudt & Evarts, 1007 Barnett Bldg. (Francis M. Hogle, Jr.) (Harry W. Evarts, O. J. Oosterhoudt) Pentland & Robertson, 132½ Volusia Ave. Rieders, Fink & Co., 110 W. Forsyth St. (2) (James L. Robertson) (Malvern B. Fink, Richard P. Johnson, Robert M. Rieders, Jack Silver) Delray Beach Sack, Ely J., 1118 Graham Bldg. (Ely J. Himes & Himes, 6 S. E. Fifth Ave. (John F. Sack) Kirkton) St. John, N. D., 118 E. Bay St. (N. D. St. John) Dunedin Smith, D. A. & Company, 224 Hildebrandt Lord, Elbridge L., Box 548 (Elbridge L. Bldg. (William B. Ryan, Harold W. Smith, Lord) Ralph Y. Smith) Ft. Lauderdale Smoak, Davis & Nixon, 310 Seminole Bldg. (2) (Jewell A. Davis, Francis C. Nixon, Harris & Maurer, 316 Lang Bldg. (W. S. Paul R. Smoak, C. A. Wetherington) Maurer) Tyson and Meek, 321 Graham Bldg. (H. Lindfors, Chas. H., P. O. Box 257 (Chas. H. Lynton Tyson, J. Hunter Meek, Jr.) Lindfors) Maxwell, Raymond R., 1308 N. E. 15th Ave. (Raymond R. Maxwell) Key West Phillips, Joseph E., Box 657, 201 Radio Curry, Eric G., 518 Southard St. (Eric G. Center Bldg. (Joseph E. Phillips) Curry) Lake City Fort Myers Darby, Darby & Odom, Peoples Hardware Allen & Gilliam, P. O. Box 1471 (George Bldg. (Drakon B. Odom) E. Allen, Rexford W. Gilliam) Bogue, Russell S., 16 Earnhardt Bldg. Lakeland (Donald E. Gilbert, Manager) Borde, George H., Jr., 1027½ S. Florida Ave. (George H. Borde, Jr.) Fort Pierce Bunting, Comer & Tripp, Marble Arcade McAlpin, Ira M., Jr., 202 Sunrise Theatre Bldg. (Carl G. Tripp) Bldg. (Ira Malcolm McAlpin, Jr.) Sweeny & Evans, Professional Bldg. (Robert Gainesville P. Evans) Purvis, Gray and Powers, 11 W. University Lake Wales Ave. (Howard W. Gray, Frank J. Miles, William M. Patton, Earl P. Powers, Roy L. Bunting, Comer & Company, State Bank Purvis) Bldg. (Norman H. Bunting, H. J. Comer, Williams and Cunningham, Citizens Bank Jr., Herbert A. Ingley, Jr.) Bldg. (Dudley H. Cunningham) Lake Worth Hollywood Lawlor, Harold J., 828 Lake Ave. (Harold Rea, Geo., 2604 Plunkett St. (Geo. Rea) J. Lawlor) Salter, Abraham J., 1943 Hollywood Blvd. (Abraham J. Salter) Miami Abess, Morgan, Altemus & Weinberg, 1620 Jacksonville DuPont Bldg. (Leonard L. Abess, Robert Armstrong, Pendleton R., 400 Consolidated M. Altemus, Michael J. Franco, Robert Bldg. (Pendleton R. Armstrong) M. Morgan, Morris W. Weinberg) Blitch, Gordon P., 718 Laura St. (2) (Gor­ Aronow, Louis, 816 Congress Bldg. (Louis don P. Blitch) Aronow) Bradford, H. B., 1702 Barnett National Bank Bamberg, Harold S., 420 Congress Bldg. Bldg. (H. B. Bradford) (32) (Harold S. Bamberg) Davis, Aaron, 1312 Graham Bldg. (Aaron Bearden, Ralph H., Jr., 1753 S. W. 3rd Ave, Davis) (45) (Ralph H. Bearden, Jr.) Goodrich & Varnedoe, P. O. Box 1632 (1) Beer, Albert J., 1202 Security Bldg. (32) (Charles H. Goodrich, I. J. Varnedoe) (Albert J. Beer) Hall and Fisher, 10th Fl., Schultz Bldg. (R. Blanton, Edward A., 845-847 Ingraham Bldg. L. Barnes, P. W. Fisher, J. W. Shelton, J. (Edward A. Blanton) T. Ward) Bolger & Culbertson, 447 Pan American Hartman, Joseph & Associates, 306 Clark Bank Bldg. (James L. Bolger) Bldg. (Joseph Hartman, Bennie M. Hollen­ Callahan & Stuzin, 1225 DuPont Bldg. (32) berg, Frank Benjamin) (William J. Callahan. David Stuzin, B. D. Haskins & Sells, 1825 Barnett National Bank Rawls, Chas. Hertzoff, W. R. Ellis) Bldg. (2) (Robert L. Reamy) Carlson, Marshall F. Security Bldg. (32) Herndon, W. L., Jr., P. O. Box 5213 (Win­ (Marshall F. Carlson) fred L. Herndon, Jr.) Cohen, Murray G., 117 N. E. 1st Ave. (32) James and Harris, 122 W. Forsyth St. (2) (Murray G. Cohen) (Benjamin E. James, P. Y. Harris, Lewis Coleman, Maxwell L., 605 Biscayne Bldg. E. Magee, Platt T. Smith) (Maxwell L. Coleman) 26 American Institute of Accountants

Florida (Continued)

Conroy, John F., Ingraham Bldg., (32) (John Roth & Gottlieb, 634 Seybold Bldg. (Irving F. Conroy) J. Gottlieb, Edward S. Roth) Dilner, Philip W., 414 Pan American Bank Sammons, Clem H., Jr., 605 Biscayne Bldg. Bldg. (Philip W. Dilner) (Clem H. Sammons, Jr.) Dunn-Rankin, Frederic & Co., 1507 Security Schuyler, Walter L., 907 Ingraham Bldg. Bldg. (Frederic Dunn-Rankin, Eleanor M. (Walter L. Schuyler) Ryan) Schwartz, George, 2904 Biscayne Bldg. (37) Eber, Victor I., 150 S. E. Third Ave. (32) (George Schwartz) (Victor I. Eber) Severy, Everett W., 4301 N. W. Seventh Erb, Eugene T., 8340 N. E. 2nd Ave. (38) Ave. (Everett W. Severy) (Eugene T. Erb) Smethurst & Dessaint, 204 Shoreland Bldg. Erwin & Shillington, 550 Brickell Ave. (32) (32) (Louis M. Dessaint, B. M. Smethurst) (Chester D. Erwin, Hugh B. Shillington) Smith, Paul S., 613 Security Bldg. (32) (Paul Feld, Max P., 1028 S. W. First St. (Max P. S. Smith) Feld) Tait, Edward B. & Company, 8017 N. E. Gillman, Louis, 1224 Ingraham Bldg. (Louis Second Ave. (38) (Christian A. Tait, Ed­ Gillman) ward B. Tait) Terry, Leland E., DuPont Bldg. (Leland Gluick, Lewis, 946 S. W. 4th St. (36) E. Terry) (Lewis Gluick) Thompson and Hall, 1216 Ingraham Bldg. Goldstein, Benjamin B., 1403 DuPont Bldg. (32) (Gordon C. Gustafson, David W. (Benjamin B. Goldstein) Hall, Beth M. Thompson) Gordon, David M., Olympia Bldg. (32) (Da­ Tyler, Anderson and Rife, 248 New Pan vid M. Gordon) American Bank Bldg. (32) (K. F. Ander­ Graham, George G., 840 Ingraham Bldg. (32) son, John W. Rife) (George G. Graham) Tytell & Fox, 315 Roper Bldg. (Arthur E. Hartmann, M. F., 547 Seybold Bldg. (M. Fox, Bernard Tytell) F. Hartmann) Weber, Thompson & Lefcourt, 245 Shore­ Hinton, Harry L., 5940 S. W. 73rd St. (43) land Bldg. (32) (R. Warren Davis, Stanley (Harry L. Hinton) B. Levitch, Sidney Lefcourt, Otto F. Holly, Edward A., 1518 Congress Bldg. (32) Weber) (Edward A. Holly) Wiener and Stern, Suite 1102-1104 Congress Horwath & Horwath, Alfred I. duPont Bldg. Building (Abraham B. Wiener, Arnold J. (32) (I. L. deNaray) Stern) Weiner, Benjamin, 1428 Alfred I. DuPont Hurwitz & Veach, 223 E. Flagler St. (32) (Eli Hurwitz, R. L. Veach) Bldg. (32) (Benjamin Weiner) Weiss, Paul J., 1002 Security Bldg. (32) Levine and Cohn, 123 N. W. 12th Ave. (Paul J. Weiss) (Stanley D. Cohn, Saul S. Levine) Williams and Kaiser, 805 Security Bldg. Lotterman, Louis, One Lincoln Road Bldg. (32) (Julius H. Kaiser, Elmo H. Williams) (Louis Lotterman) Lynch, Thomas P., 1242 Ingraham Bldg. (32) (Thomas P. Lynch) Miami Beach Matthews, John A., 620 Security Bldg. (32) Benjamin, Edward G., Miami Beach First (John A. Matthews) National Bank Bldg. (Edward G. Benjamin) Mayers, Eugene, 1436 S. W. 17th St. (Eu­ Blumin, Harry & Company, 420 Lincoln gene Mayers) Rd. (39) (Harry Blumin, Louis Smiles, McClain, A. H., 1542 duPont Bldg. (A. H. Herbert Wallach, Jr.) McClain) Furman, M. G., 263 Mercantile National Mermell, Mac, 1404 Biscayne Bldg. (Mac Bank Bldg. (M. G. Furman) Mermell) Kestenbaum, Emanuel, 915 8th St. (Emanuel Parker, Bernstein & Henriquez, 141 N. E. Kestenbaum) Third Ave. (32) (Barney Bernstein, Charles Olshen, J. W., 241, 420 Lincoln Rd. (J. W. Palmer Parker, Norcott S. Henriquez) Olshen) erwin ichard Parker, Robert, 4301 N. W. 2nd Ave. (Rob­ P , R I., 235 Lincoln Rd. (Rich­ ert Parker) ard I. Perwin) Radler and Wilson, 924 Lincoln Rd. (Allan Peeples, J. Stewart, 139 N. E. 1st St. (J. P. Wilson) Stewart Peeples) Singer, Arthur, 311 Lincoln Rd. (Arthur Pentland, Purvis, Keller & Company, 1701 Singer) duPont Bldg. (32) (Clayton L. Bullock, Stein, Max George, 1 Lincoln Road Bldg. Lyndon C. Conlon, Walter P. Davidson, (Max George Stein) James I. Keller, Jr., Robert Pentland, Jr., Wasserman, Sidney and Company, 420 Lin­ Hugh F. Purvis, Allen Tomlinson, 3rd, Ken­ coln Rd. (Martin Blumenthal, Sidney Was­ neth D. Walker, William R. Wright) serman) Post, Joseph A., 10 N. E. Third Ave. (32) Weiner, Irving J., 420 Lincoln Rd. (Irving (Joseph A. Post) J. Weiner) Resnek & Landis, 1820 S. W. 3rd Ave. (45) Weiss & Singer, 420 Lincoln Rd. (Seymour (Leo Landis, Abraham Resnek) D. Singer, Eugene J. Weiss) Ring, Mahony & Arner, 1201 DuPont Bldg. Weiss, Paul J., 1002 Security Bldg. (32) (32) (William Warren Arner, Arthur I. (Paul J. Weiss) Hemmings, W. S. Heyward, James W. Kin- Wellisch, Kurt, 1 Lincoln Road Bldg (Kurt delan, John Mahony, Samuel L. Ready, Wellisch) John R. Ring, R. Warner Ring, Basil M. Stewart, Jr.) Roberts and Morrow, 520 Seybold Bldg. Naples (Chas. S. Roberts, S. J. Morrow, E. D. Bogue, Russell S., 5 Brae-Bedell Patio (J. Ashman) Thad Moss, Manager) Firm List of Members 27

Florida (Continued) North Miami Rabe, A. A., Box 501 (A. A. Rabe) Sheldon, Curry, Canning & Wells, Suite Radler and Wilson, 201, 12490 N. E. 7th 701, Times Bldg. (E. R. Sheldon, George Ave. (Saul Radler) B. Curry, Jr., Wilbert Ross Canning, Harold Ocala E. Wells) Shepard and Klanderman, First Federal Baer, Robert H., 308 Professional Bldg. Bldg. (Gerald E. Klanderman) (Robert H. Baer) Sullivan, Norbert P., 610 Empire Bldg. Rieders, Fink & Co., 402 Robertson Bldg. (Norbert P. Sullivan) (Leslie C. Turner) Orlando Sanford Vineyard & Company, 120 S. Palmetto Ave. Boone & Kilgore, 221 North Ivanhoe Blvd. (John W. Boone, Forrest A. Kilgore, Jr.) (George H. Williams, Jr.) Colley & Trumblower, Rutland Bldg. (Charles C. Colley, Jr., Jerrold S. Trum­ Sarasota bower) McLain, Lee W., 516 Palmer First National Evans, A. Ross, 801 Florida Bank Bldg. (A. Bank Bldg. (Lee W. McLain) Ross Evans) Sparkman, S. M. III, 1747 Arlington St. Griffith & Johnston, P. O. Box 2007 (John (S. M. Sparkman, III) A. Johnston) Osburn, J. Karl, 160 E. Washington St. Stuart (Joseph Karl Osburn) Himes & Himes, DeHon Bldg. (Frank A. Potter, Bower & Company, 338 N. Main Wacha) St. (Angus S. Barlow, Harry W. Bower, Clarence A. Peterson, Charles C. Potter, Charles M. Potter, Thomas E. Triplett) Sulphur Springs Pribble, Wells & Laney, 409 American Bldg. Sperry, Joseph A., Sulphur Springs Hotel (Marion G. Laney, Robert F. Stonerock, H. Lobby (Winn P. Rash, Manager) Irvin Wells, Maxwell W. Wells, Jr., Alvin A. Ehrlich) Wittenstein, Hartman & Co., 409 Metcalf Tallahassee Bldg. (Joseph Wittenstein) Ahrano and Hosford, Brinkley Bldg. (Mark A. Ahrano, John W. Hosford, Jr.) Palm Beach Allen, E. C., Petroleum Bldg. (E. C. Allen) Cochrane, John P., Jr., 214 Royal Palm Way Vineyard & Company, 606 Midyette-Moor (John P. Cochrane, Jr.) Bldg. (Abner Avirett, Jr.) Silett, Harry, 214 Royal Palm Way (Harry Silett) Tampa Bigham & Carter, 501 Jackson St. (Jay E. Panama City Bigham, Sylvanus J. Carter) Cotton & Jacob, (Morgan F. Jacob) Bogue, Russell S. & Company, 501 Morgan Craft, Donald G., P. O. Box 797 (Donald St. (1) (Russell S. Bogue, William J. Braley, G. Craft) Jack T. Compton, R. Bob Smith, George Pope, Harold C., P. O. Box 368 (Harold C. T. Vass) Pope) Cantrell, James F., 614 Wallace S. Bldg. (2) (James F. Cantrell) Pensacola Carlisle, Lawrence W., 222-3 Stovall Pro­ Davis & Lundy, Florida National Bank Bldg. fessional Bldg. (Lawrence W. Carlisle) (E. H. Lundy, Jr.) Darby, Darby & Odom, Stovall Professional Newkirk, H. D., Kennedy Bldg. (H. D. New­ Bldg. (C. Dwight Darby, Richard E. Darby) kirk) Falsone, Frank J., 1801½ 21st St. (5) Saltmarsh, Cleaveland & Gund, 6 W. Chase (Frank J. Falsone) St. (Harold H. Cleaveland, Harold C. Gor­ Foy, Hubert V., First National Bank Bldg. don, Charles F. Gund, Thomas W. Salt­ (Hubert V. Foy) marsh, Julius Howard Spann) Guida, Angelo, 217 N. Frankin St. (Angelo Wells, Gordon W., 300 Brent Bldg. Annex Guida) (Gordon W. Wells) Harvey and Harvey, 306 Stovall Professional Bldg. (P. J. Harvey) Plant City Hearing, F. A., 404 Marion St. (F. A. Hear­ Bella, Nicholas J., P. O. Box 331 (Nicholas ing) Marks, David L., Stovall Professional Bldg. J. Bella) (David L. Marks) St. Augustine Meighen, Rex & Company, 1016 First Na­ tional Bank Bldg. (2) (Mark W. Eastland, Edminston and McGhin, City Bldg. (W. C. Jr., Mickey Rex Meighen, Rex Meighen, Edmiston, Jr., A. J. McGhin, Jr.) Wm. H. Stafford, Robert E. Valdes) Miller, Charles S., Jr., 308 Tampa Street St. Petersburg Bldg. (Charles S. Miller, Jr.) Bogue, Russell S. & Company, 801 Florida Montenegro, M. A. & Company, 514 Frank­ Theatre Bldg. (Frank O. Lee, Jr.) lin St. (Theodore F. Chive, Harry E. Hurst, Brantley, J. Clinton, 15054 Gulf Blvd. (J. Frank Perez, Frederick T. Rodgers, Jerome Clinton Brantley) A. Schine, J. Paul Smith) Fein & Hiepe, 717 Times Building (1) (Joseph Patrick, Raymond V., 501 Jackson St. (Ray­ Fein) mond V. Patrick) Gassner & McLean, 525 Florida National Pentland & Cowles, 302 Wallace S. Bldg. Bank Bldg. (1) (Walter S. Gassner) (Frank Cowles, T. E. Craig) 28 American Institute of Accountants

Florida (Continued) Quinn, Jim, 420 First National Bank Bldg. Divine, Wilbur F., 711 Guaranty Bldg. (Wil­ (Jim Quinn) bur F. Divine) Roehsner, Geo. H., 416 Tampa St. (Geo. Himes & Himes, P. O. Box 1585 (S. Hil­ H. Roehsner) burn Himes, Whitney B. Himes, Daniel Sweeny & Evans, 414 Pierce St. (Joseph A. Downey, Jr.) Sweeny) Keen, W. E., 406 Harvey Bldg., (W. E. Keen) Shephard and Quentin, 309 Citizens Bldg. (Lee C. Shephard, Jr., Lawrence D. Quen­ Vero Beach tin) Bauer, Elmer J., 1601 20th St. (Elmer J. Stockton, William A., 331 Pan American Bauer) Bldg. (William A. Stockton)

West Palm Beach Winter Haven Cochrane, J. P., 505 Comean Bldg. (J. P. Vineyard & Company, 107 Coker Bldg. (Ver­ Cochrane) non F. Vineyard)

Georgia

Albany Cheek, Herbert H. & Co., 513 Whitehead Anderson, Charles H., 212½ Broad Ave. Bldg. (3) (Herbert H. Cheek, William F. (Charles H. Anderson) Carter) Crouch, J. W., 605 N. Jefferson St. (John Crosswell, Collins C., 313 Healey Bldg. (3) W. Crouch) (Collins C. Crosswell) Lippitt and Bilton, P. O. Box 6 (Frank A. Cuba, Max M. & Company, 1345 Citizens & Bilton) Southern National Bank Bldg. (3) (Joseph McAlpine and Thompson, 216½ Broad Ave. Cuba, Max M. Cuba) (Eugene E. McAlpine, David F. Thompson) Draewell, O. T., 770 Spring St., N. W. (O. Mount & Carter, 109 S. Monroe St. (Charles T. Draewell) W. Jenkins, Theodore S. Mauldin) Eidson, Ham & Co., 825 Forsyth Bldg. (Allen puckett & Pierce, 205 Albany Theatre Bldg. H. Eidson) (James L. Pierce, Ray H. Puckett) Ernst & Ernst, 14 Peachtree St. (3) (A. E. Gaik, D. R. Paige, Albert N. Patton) Farrell, William E., 1183 W. Peachtree St., Americus N. E. (William E. Farrell) Perry, Robert S., Box 361 (Robert S. Perry) Gardner, Emmett F., 711, 101 Marietta Street Bldg. (3) (Emmett F. Gardner) Gottenstrater & McClain, 44 Pryor St., N.E. Athens (Erwin William Gottenstrater, Sanford Clay Cooley, M. S., 618 Southern Mutual Bldg. McClain) (McWhorter S. Cooley) Habif, Isaac N., 1419 Healey Bldg. (Isaac N. Heckman, H. M. & Co., 190 W. View Dr. Habif) (Homer A. Black, H. M. Heckman) Harris, Kerr, Forster & Company, 134 Jerkins, Lee F., 703 Southern Mutual Bldg. Peachtree St. (3) (Edmund Miller) (Lee F. Jerkins) Haskins & Sells, 1405 Healey Bldg. (3) (H. Ashlin Dykes, Lloyd L. Tompkins) Hemrick, David C., Jr., 504 Whitehead Bldg. Atlanta (3) (David C. Hemrick, Jr.) Andersen, Arthur & Co., 703 William-Oliver Hodges, Smith & Brusse, 401, 805 Peachtree Bldg. (3) (Albert J. Bows, Jr., Robert S. Street Bldg. (Charles H. Webb) Lyman, William J. Nettles) Hoffar, Ancus M. 782 Wildwood Rd., N. E. Anderson & Company, 1201 Rhodes Haverty (Ancus M. Hoffar) Bldg. (William E. Godfrey) James, Porter & Associates, 1101 Hurt Bagley, Charles P. & Co., 909, 22 Marietta Bldg. (William Hardin James, Thomas Marion St. (Charles P. Bagley) Wise) Bansley, J. D. & Co., 1708 Candler Bldg. Jamison, Charles W., 414 Grant Bldg. (John D. Bansley, Jr.) (Charles W. Jamison) Bardin & Moore, 1324 William-Oliver Bldg. Jordan, J. Gwyn & Company, 710 Rhodes- (P. L. Bardin, Eugene F. Moore) Harverty Bldg. (J. Gwyn Jordan, George H. Barnes, Askew, Mills & Company, 702 Herbert, Jr.) Citizens & Southern National Bank Bldg. Karshner, Roy & Company, 214 Palmer (Mack H. Barnes, Mack H. Barnes, Jr., Bldg. (Roy Karshner) Thomas M. Weber) Ketchum, Carlton B., 1108 Atlanta Federal Branch, Thomas W., 150 Peachtree Battle Ave., N.W. (Thomas W. Branch) Savings Bldg. (3) (Carlton B. Ketchum) Braswell, Ralph M. Company, 45 Eighth St., Lafrentz, F. W. & Co., 806, 22 Marietta St. N.E. (Ralph M. Braswell, W. T. Hankins, (Hilary H. Gardner, John B. Thomas, Jr.) Jr.) Larned, Mark V., 707 Haas-Howell Bldg. Brown, William J., 432 Hurt Bldg. (3) (Mark V. Larned) (William J. Brown) Lowry, E. Clifford, 977 Mt. Airy Dr. S.W. Butler, A. P., 411 Forsyth Bldg. (A. P. (1) (E. Clifford Lowry) Butler) Michelmore, Wm. T., 405 Chamber of Com­ Carson & Avery, 801 William-Oliver Bldg. (3) merce Bldg. (Wm. T. Michelmore) (Thomas A. Avery, James B. Carson, M. Milam, W. Waring & Co., 1085 Miller Bldg. Ellis King, Theron F. Powell) (5) (Wiley Waring Milam) Firm List of Members 29

Georgia (Continued) Morton, Arthur F. & Co., 1505 Candler Brunswick Bldg. (Byron P. Harris, Frank J. McKib­ ben) Gould and Company, 502 Gloucester St. (P. Morton, U. A., 747 Hurt Bldg. (3) (U. A. F. Gould) Morton) Gray, Edw. R., Jr., O’Quinn Bldg. (Edw. R. Mount & Carter, 31 Third St., N. E. (Ben Gray) W. Brannon, William J. Carter, Jr., Roy L. Ward, Fred L. Windham) Columbus Napier, Campbell & Company, 830 W. Burns, Roy, P. O. Box 1285 (Roy Burns) Peachtree Bldg. (Claude M. Hamrick, Jr.) Dowdell, L. P. & Co., 438 Martin Bldg. Osborn, W. R. & Company, 1076 Columbia (Louis P. Dowdell) Ave., N. E. (William Raymond Osborn) Ernst & Ernst, 211 12th St. (Leon D. Ho­ Patrick, Ray H., Jr., 671 Tenth St., N. W. well, Manager) (Ray H. Patrick, Jr.) Lemay, Otis B., Jr., 1026 13th St. (Otis B. Peat, Marwick, Mitchell & Co., 1310 First LeMay, Jr.) National Bank Bldg. (3) (Wayne S. Traer) Leonard, West & Favors, P. O. Box 550 Pennington, George A. & Co., 1440 Citizens (Leo J. Leonard, James K. West, Jack C. & Southern National Bank Bldg. (George Favors, Frank W. Hempstead, Thomas J. A. Pennington, Carl Spraggins) Trussell) Price Waterhouse & Co., 1410 Candler Bldg. Loflin, Wm. F. & Co., Columbus Bank & (3) (Hugh M. Mercer, Manager) Trust Company Bldg. (William F. Loflin, Respess and Respess, 627 First National James H. Willis) Bank Bldg. (James L. Respess, Thomas S. MacNeely & Henry, 510 Swift Bldg. (Carl­ Respess, James L. Respess, Jr.) ton O. MacNeely) Richardson, Davis & Company, Citizens & O’Kelley, Edward E., 108-110 Professional Southern National Bank Bldg. (3) (Lewis Bldg. (Edward Elwood O’Kelley) L. Davis, Edward Richardson, Hugh M. Taylor, Baxter C., 1827 St. Elmo Dr. (Bax­ Stell) ter C. Taylor) Sowell, A. Waldo, Jr., 1217 Citizens & Wellborn, S. M. & Company, 1029 Second Southern Bank Bldg. (A. Waldo Sowell, Ave. (S. M. Wellborn, Jr.) Jr.) Sterling & Sterling, 207 Henry Grady Bldg. Dalton (A. M. Sterling) Dickson, J. K., 30 First National Bank Bldg. Stewart, Watts & Bollong, 206 Volunteer (J. K. Dickson) Bldg. (George B. Vasen, Manager) Stribling, W. W. Company, 1417 William- Darien Oliver Bldg. (William Wendell Stribling) Troy & Birdsong, 202 Volunteer Bldg. (Ralph Miller, Geo. M., P. O. Box 364 (George H. Birdsong, Peter J. Troy) M. Miller) Ulmer and Garrett, 2025 Peachtree Road, N. E. (Hubert E. Ulmer) Dawson Waite & Kendrick, 1313 Citizens & Southern Crittenden, T. J. (T. J. Crittenden) National Bank Bldg. (3) (Embry Mayes Kendrick, Arthur H. Waite, Jr.) Decatur Williford & Williford, William-Oliver Bldg. Smoot, Thos. H., 215 Church St. (Thos. H. (John Oscar Williford) Smoot) ilson oss W , R , 313 Healey Bldg. (3) (Ross Tabor, W. F., 206 Watkins Bldg. (Wilbur Wilson) Fisk Tabor) Young, Arthur & Company, 317 Healey Bldg. (3) (Hugh Macauley) Young, Garber & Company, 605 First Na­ Douglas tional Bank Bldg. (John W. Ford, James Morse, W. H. & Company, (W. H. Morse) David Kay) East Point Augusta Johnson, T. Dan, Rm. 206, 129 Thompson Baird, George C. & Company, 801 Southern Ave. (T. Dan Johnson) Finance Bldg. (George C. Baird, Fleming M. Love) Bedingfield-McCutcheon & Bedingfield, 302 Gainesville Masonic Bldg. (Roy B. McCutcheon, Jr.) Mount, E. M., 500 Jackson Bldg. (E. M. Bell and Serotta, 211 Marion Bldg. (Louis Mount) K. Bell, Elliott C. Serotta) Garvin & Bryan, 405-406 Southern Finance Griffin Corp. Bldg. (Clifford G. Garvin, Jesse Hol­ Hammond, H. H., P. O. Box 1 (H. H. Ham­ liday Bryan) mond) Larkin, H. R., 609 Marion Bldg. (H. R. Larkin) McDowell, E. S., Jr., P. O. Box 1 (E. S. Markwalter, Victor, 1023 Southern Finance McDowell, Jr.) Corp. Bldg. (Victor Markwalter) LaGrange Bainbridge Boatwright, J. K. & Co., O’Neal-Cleaveland Catledge, Wesley W., Jr., P. O. Box 2 Bldg. (J. K. Boatwright, J. K. Boatwright, (Wesley W. Catledge, Jr.) Jr.) Bremen Macon Wasdin, Gelon E., Box 78 (Gelon E. Was- Backer, Sidney, 851 Walnut St. (Sidney din) Backer) 30 American Institute of Accountants

Georgia (Continued) Bush, C. R., 418 Persons Bldg. (Clarence O’Brien and Spillane, 1303 Savannah Bank Richard Bush) & Trust Bldg. (Thomas J. O’Brien, Thomas Clifton, Truman W., 813 Bankers Insurance R. Spillane) Bldg. (Truman W. Clifton) Rensing and Lazard, Suite 601-603 Liberty National Bank Bldg. (Bernard A. Lazard) Fincher, R. H., 1003 Bankers Insurance Bldg. Stein, Paul A., P. O. Box 1311 (Paul A. (Robert Harrold Fincher) Stein) Fourcher, H. E., Jr., 1104 Bankers Insurance Stewart, Donald F., 318 E. Bay St. (Donald Bldg. (H. E. Fourcher, Jr.) F. Stewart) Geoghegan & Norris, 1013-17 Bankers In­ surance Bldg. (Brooks Geoghegan, Albert Thomasville L. Norris) Houston, Bernard, 502 First National Bank Davis, Ellis P., 400 Scott Bldg. (Ellis P. Bldg. (Bernard Houston) Davis) Walker and Meadors, 405 Prefessional Bldg. Guy, John B., Upchurch Bldg. (John B. Guy) (Mortimer Frank Meadors, W. A. Walker) McCollum & Simmons, 207 Upchurch Bldg. (P. James McCollum, Charles R. Simmons, Moultrie Jr.) Draffin, F. M., P. O. Box 651 (F. M. Draf­ Wilson, W. Lewis & Associates, 300 Scott fin) Bldg. (W. Lewis Wilson) Rome Tifton Read, Martin & Slickman, P. O. Box 1389 Herring, Gerald N., Jr., Box 524 (Gerald (John M. Read, J. H. W. Martin, Jr., George N. Herring) C. Slickman) Talmadge, Charles Allen, P. O. Box 523 Respess and Respess, 10 5th Ave. (R. H. (Charles Allen Talmadge) Hardin, Manager) Rudert and Nash, P. O. Box 748 (Ernest J. Valdosta Rudert, F. Marion Nash, Jr.) Tillman, H. Harrison, 209 E. Central Ave. Savannah (H. Harrison Tillman) Adilman, Michael, 307 Industrial Bldg. Waycross (Michael Adilman) Barnes, Askew, Mills & Co., Realty Bldg. DuBose, Sam, P. O. Box 876 (Sam DuBose) (Walter C. Askew, Jr., William A. Mills) Benken, Eugene Edwin, 405 American Bldg. Winder (Eugene Edwin Benken) Jenkins, U. R. (U. R. Jenkins)

Idaho

Blackfoot Burley Deaton, M. T. and Company, 291 Broadway Deaton, M. T. & Co., 2 & 3 Rich Bldg. (James L. Exeter) (Newel A. Nelson) Jones, Darrold T., Box 589 (Darrold Thomas Jones) Caldwell Ralphs, L. T., 119 W. Pacific (Lloyd T. Ralphs) Middleton, Learned & Smith, King Bldg. (Jay D. Campbell) Boise Cannon, Sanders and Company, 250 Sonna Gooding Bldg. (Cecil A. Sanders) Giese, James W., 538 S. Main (James W. Costello and Miller, 227 Idaho Bldg. (W. Giese) Franklin Miller) Deaton, M. T. and Company, 204 Idaho Idaho Falls Bldg. (Lawrence A. Lephart) Dodge, Virginia, P. O. Box 1591 (Virginia Burnett and Humphreys, 226 Earl Bldg. Dodge) (Max Wright Humphreys) Fox, Elmer W., 616 Eastman Bldg. (Elmer Romack, Lampert & Parry, Rogers Bldg. W. Fox) (R. E. Romack) Jennings, Clyde H., First National Bank Williams and Gaskill, (Ruland E. Williams) Bldg. (Clyde H. Jennings) Koke, Oscar I., 320 First National Bank Jerome Bldg. (Oscar I. Koke) McGuire, Mahan & Thorpe, 202 W. Main Messina & Jackson, 264 Sonna Bldg. (Leon (Thomas P. Mahan) H. Jackson) Middleton, George B. & Co., 260 Sonna Bldg. (George B. Middleton) Lewiston Middleton, Learned & Smith, 260 Sonna Nelson, Arvid R., 405 Breier Bldg (Arvid Bldg. (Marcell Learned, Harold E. Smith, (R. Nelson) James W. Hefley) Presnell & Fairley, 407 Weisgerber Bldg. Olson, Wm. A., 203 Idaho Bldg. (Wm. A. (Philip W. Presnell) Olson) Smith, Gordon C., Jr., 328 Idaho Bldg. (Gordon C. Smith, Jr.) Moscow Wells, Baxter & Miller, 213-14 Sun Bldg. Hayden and Ross, 312 S. Washington (John (S. Del Low) F. Hayden, Patton A. Ross) Firm List of Members 31

IDAHO (Continued) Nampa Jordan, N. A., 508 Carlson Bldg. (N. A. Severn, Russell, 208 12th Ave., S. (Russell Jordan) Severn) Twin Falls Payette Deaton, M. T. and Company, 1-5 Baugh Rose, Clyde L., 820 Center Ave. (Clyde L. Bldg. (John H. Peterson) Rose) Riddle, Vernon, Fidelity National Bank Bldg. (Vernon Riddle) Pocatello Wallace, Idaho Bowen, Willard S., 217 Valentine Bldg. (Willard S. Bowen) Magnuson, H. F. & Company, Scott Bldg. Burnett and Humphreys, Itex Bldg (Donald (Harry F. Magnuson) L. Burnett) Deaton, M. T. and Company, 209-14 Central Weiser Bldg. (M. T. Deaton, Stanley W. Erickson, Walston & Fowler, 4 Johns Bldg. (James Ralph W. Mustard) Russel Walston)

Illinois Alton Carmi Schlosser, C. J. & Company, 115 Market St. Cunningham, Tracy, S. Tenth St. (Tracy (C. J. Schlosser) Cunningham) Arlington Heights Centralia Ford, Quentin K., 621 N. State Rd. (Quen­ Glass and Company, 138 S. Locust St. (Don­ tin K. Ford) ald Landon Glass, Thomas Addison Wiggs) Laurin, E. F. & Associates, 11 N. State Rd. (Elmer F. Laurin, Robert E. Schultheis) Champaign Stull, William J., 546 S. Vail Ave. (William Andrews, Peer and Hunt, 203 W. Green J. Stull) St. (John Harley Andrews, George E. Hunt, Ashton Jr.) Conley, Daniel E. Jr., 603 W. Church St. Gaskins, Tom O., (Tom O. Gaskins) (Daniel E. Conley, Jr.) Hays, Leonard K. & Co., 514 Robeson Bldg. Aurora (Leonard K. Hays) Moore, G. William, Merchants National Tanner, Lewis, 406 Robeson Bldg. (Lewis Bank Bldg. (George William Moore) Tanner) Podolak, Hooper & Co., Old Second Nation­ al Bank Bldg. (Arthur L. Podolak, Welburn Chicago C. Hooper, Max G. Hensel) Rowcliffe, White & Co., 2 North Broadway Abbell, Maxwell & Company, 59 E. Van (Donald H. Rowcliffe, Jr.) Buren St. (5) (Joseph J. Abbell, Maxwell Abbell, Israel David Botnick, Morris I. Barrington Honnet, Frank E. Kassner, Joseph Mahru, Ernest L. Newton, Harvey Young) Putta, John G., 142 S. Northwest Highway Adelman, Joseph L. & Co., 105 W. Monroe (John G. Putta) St. (Joseph L. Adelman) Adler, Richard S., 100 N. LaSalle St., (Rich­ Belvidere ard S. Adler) Harms, Frank R., 424 S. State St. (Frank Agasim, Leslie G. & Co., 1 N. LaSalle St. R. Harms) (Leslie G. Agasim) Berwyn Alborg, Roy L., 135 S. LaSalle St. (Roy L. Alborg) Marek, L., 2113 East Ave. (Lada Marek) Altschuler, Melvoin and Glasser, 110 S. Novak, Robert E., 3248 S. Cuyler Ave. (Rob­ Dearborn St. (3) (Morris M. Glasser, Harry ert E. Novak) I. Grossman, Bernard L. Hirsh, William Steinbrecher, E. E., 2225 S. Oak Park Ave. Klier, Charles Melvoin, Bernard G. Stein­ (E. E. Steinbrecher) berg, Louis E. Steinman, Bert B. Weinstein, Arthur Weiss) Bloomington Andersen, Arthur & Co., 120 LaSalle St. Allsup, Ted T., 411 Peoples Bank Bldg (Ted (3) (Arthur J. Abbott, Richard C. Brandt, T. Allsup) Grant Chandler, Richard S. Claire, Lloyd Grant, Alexander & Company, 210½ E. I. Coveney, Everett C. Johnson, J. O. John­ Washington St. (William R. Mette, Paul son, Marvin Johnson, Chas. W. Jones, Rob­ Francis Schwaighart, Jr.) ert I. Jones, C. D. McDaniel, Keith B. Suter and Henning, 306 E. Washington St., McKy, R. H. Morrison, H. E. Nichols, (Edward Hugh Henning) Robert L. Rosbe, Abraham Silvertrust, Leo­ nard Spacek, M. J. Sporrer) Cairo Andersen, Charles J. & Co., 10 S. LaSalle Vernon, W. L., Halliday Estate Bldg. (W. L. St. (Charles J. Andersen) Vernon) Andrews, F. B. & Company, 1 N. LaSalle St. (Frederick B. Andrews) Carbondale Arndt, Mann & Sweeney, 134 N. LaSalle Curtis and Ross (Harry C. Curtis, Bernard St. (2) (Anthony J. Mann, William J. H. Ross) Sweeney) 32 American Institute of Accountants

Illinois (Continued) Arnold, William & Co., 105 W. Adams St. Butterfield, Frank C., 111 W. Monroe St. (3) (Donald F. Quinlivan, G. G. Richards, (Frank C. Butterfield) Michael J. Schmaus) Byrd, Eugene, 5680 N. Northwest Highway Ashman, Lewis & Co., 105 S. LaSalle St. (Eugene Byrd) (3) (Lewis Ashman. Thomas B. Brown) Cahn, Kenneth M., 111 W. Washington St. Atlas, Arthur C., 77 W. Washington St. (2) (Kenneth M. Cahn) (Arthur C. Atlas) Caldwell, Jonathan Quarmby, 231 S. La­ Auer, Jacob, 105 W. Adams St. (3) (Jacob Salle St. (Jonathan Quarmby Caldwell) Auer) Campbell, Donald F., Jr., 188 W. Randolph Bacon, Albert T. & Co., 1 LaSalle Street St. (Donald F. Campbell, Jr.) Bldg. (2) (Roger F. Dickinson, Russell P. Carder, Lawrence, 6721 N. Mozart St. Hughes, Harold J. McAlpin, John J. Mu­ (Lawrence Carder) szynski, Ralph B. Wascher) Carter, P. J., 222 W. Adams St. (P. J. Baer, Richard S., 134 N. LaSalle St. (2) Carter) (Richard S. Baer) Catron, Curtis W., 207, 5 E. Erie St. (Cur­ Bagley, George and Company, 10 S. La­ tis W. Catron) Salle St. (3) (George R. Bagley, William Cavanaugh, V. J., 77 W. Washington St. (V. A. Youngquist) J. Cavanaugh) Banach, Louis, 1045 W. Lawrence Ave. Celmer, M. S., 1200 N. Ashland Ave. (22) (Louis Banach) (Marion S. Celmer) Barnard, Richard C., 77 W. Washington St. Chatel, Rudolph E., 231 S. LaSalle St. (Ru­ (2) (Richard C. Barnard) dolph E. Chatel) Baumann, Finney & Co., 208 S. LaSalle St. Checkers, Simon & Rosner, 33 N. LaSalle (Harry P. Baumann, Frederick R. Tred­ St. (2) (Joseph M. Checkers, Nat W. Si­ well, Louis Werner, Ralph A. Milliman) mon, Manuel Rosner, Ralph J. Schneider, Becker, Max & Company, 100 W. Monroe Roy Soll) St. (3) (Max Becker, Morton Koch) Cherkas, Byron S., 100 N. LaSalle St. (2) Becker, Samuel S. and Company, 33 S. Clark (Byron S. Cherkas) St. (Samuel S. Becker) Chesnutt, Murphy and Poole, 208 S. La­ Beckerman, Terrell & Co., 188 W. Ran­ Salle St. (Robert L. Chesnutt, Flay L. dolph St. (1) (Benjamin Q. Beckerman, Murphy) Edward Wayne Terrell) Cinnick, H. J. & Co., 209 N. LaSalle St. (1) Beckerman, Morton H., Suite 1001, 4753 (Henry J. Cinnick) Broadway (Morton H. Beckerman) Clarke, William T., 10 S. LaSalle St. (Wil­ Bell, S. Alexander & Co., 66 E. South Water liam T. Clarke) St. (1) (S. Alexander Bell, Walter C. Clemetsen, Lloyd T., 3822 N. Monticello Hamann) Ave. (18) (Lloyd T. Clemetsen) Berman & Berman, 32 W. Randolph St. Cogen, Roy F. & Co., 176 W. Adams St. (3) (Emanuel Berman) (Roy F. Cogen) Berman, Hirsch & Company, 188 W. Ran­ Condon and Horn, 39 S. LaSalle St. (3) dolph St. (1) (Alois F. Cina, J. Charles (Clifford T. Fay, Jr., George M. Horn) Hirsch, Henri L. Libman, Herman Pollock) Cooper, Winslow and Davis, 39 S. LaSalle Berman, Marshall & Co., 1063 First Na­ St. (John E. Jacobs, C. Morton Winslow) tional Bank Bldg. (Herman Marshall Ber­ Corn, Samuel M., 77 W. Washington St. man, Harold A. Niebergall, Robert J. (Samuel M. Corn) Berman) Cottle and Cottle, 120 S. LaSalle St. (3) Bernstein, Charles M. & Co., 209 S. La­ (J. A. Cottle) Salle St. (4) (Charles M. Bernstein) Coustan, Gusfield & Herz, 120 S. LaSalle Bernstein, Sidney & Co., 33 N. LaSalle St. St. (3) (David Coustan, Bernard D. Gus­ (Sidney Bernstein) field, Eugene Herz) Bickley, John H., 781, 208 S. LaSalle St. Crawford, P. L. & Co., 105 W. Madison St. (4) (John H. Bickley) (R. O. Schloemer) Blanchfield, Thomas F., 10 S. LaSalle St. Crosell, Vernon E., 134 N. LaSalle St. (Thomas F. Blanchfield) (Vernon E. Crosell) Blumenfeld, Weiser, Friedman & Co., 188 Crouch & Crouch, 82 W. Washington St. W. Randolph St. (1) (Morris Weiser) (2) (Ival W. Crouch, William Renberg) Blunt, Raymond S., & Company, 7030 S Culp, Nelson, 1903, 203 N. Wabash Ave. Racine Ave. (36) (Raymond S. Blunt, Sr., (Nelson Culp) Irvin Chris Hilgeman) Cummings, George C. & Company, 510 N. Bohon, E. G. & Company, 1105, 105 S. La­ Dearborn St. (George C. Cummings) Salle St. (3) (Ellis G. Bohon) Dahlquist & Schmidt, 1791 Howard St. (26) Bourke, Edgar R., 20 W. Jackson Blvd. (Ed­ (Earl R. Dahlquist) gar R. Bourke) Dammann, E. H., 10 S. LaSalle St. (Ernest Brady and Pelikan, 327 S. LaSalle St. H. Dammann) (Thomas G. Brady, Edward J. Pelikan) Damond & Damond, 100 N. LaSalle St. Brown-Wilson & Co., 54 W. Randolph St. (Samuel J. Damond) (1) (Edward Wilson) Dashkov, Louis M. and Company, 188 W. Bryan and Smith, 220 S. State St. (Mazie B. Randolph St. (Louis M. Dashkov) Bryan, Jessie M. Smith) Daskal, Melvin H., 39 S. LaSalle St. (3) Buckles, Crofford H. & Company, 10 S. (Melvin H. Daskal) LaSalle St. (Crofford H. Buckles) Decker, Hiram E. Co., Rm. 1781, 141 W. Burke, John E. & Co., 208 S. LaSalle St. Jackson Blvd. (Harold E. Amsler) (John Edward Burke, Joseph C. Schafer) Delaney and Woods, 135 S. LaSalle St. (3) Burlingame & Company, 105 W. Adams St. (James M. Delaney, Russell J. Gibson, John (3) (Charles M. Burlingame, I. H. Kauf­ Robert Woods) man, Lawrence W. Marshall, Melville J. Desmond, John D., 8151 S. Cottage Grove Saunders, Raymond L. Ward) Ave. (19) (John D. Desmond) Firm List of Members 33

Illinois (Continued) Deswarte, Ralph P. & Co., 1234, 231 S. Frumkin, David & Co., 38 S. Dearborn St. LaSalle St. (Ralph P. DeSwarte, Wallace (3) (David Frumkin) Evans, Jr.) Garfield, Cyrus, 33 E. Congress Parkway Dibble, Frank W. & Co., 111 W. Monroe (Cyrus Garfield) St. (Frank W. Dibble) Garfinkle, Philip G., 1737 W. Howard St. Dolan, Raymond, Rm. 1346, 10 S. LaSalle (26) (Philip G. Garfinkle) St. (3) (Raymond Dolan) Geier, Beryl A. & Co., 208 S. LaSalle St. Drebin and Company, 100 N. LaSalle St. (Beryl A. Geier) (2) (Harry I. Drebin) Geilen, Joseph H., 1725, 77 W. Washington Duffy, James F. & Company, 38 S. Dear­ St. (Joseph H. Geilen) born St. (James F. Duffy) Gilby, J. H. & Co., 105 W. Adams St. (J. Duhl, Samuel H., 14 E. Jackson Blvd. (Sam­ H. Gilby, John H. Gilby) uel H. Duhl) Gimbel, Edward & Company, 1 N. LaSalle Dziwik, Emil L., 3706 N. Lawndale Ave. St. (2) (Edward Gimbel, Mack J. Meyers, (18) (Emil L. Dziwik) Aaron Slabodkin) Ehrlich, Joseph J., 33 N. LaSalle St. (Jo­ Girone, Victor M., 5025 N. Neva Ave. (31) seph J. Ehrlich) (Victor M. Girone) Eigelsbach, C. F. & Co., 10 S. LaSalle St. Glick, Fred E., 2514 W. Peterson Ave. (Fred (Carl F. Eigelsbach) E. Glick) Elden & Co., 1 N. LaSalle St. (William Glick, J. H. and Company, 208 S. LaSalle Elden) St. (Joshua H. Glick) Elliott, Fred, 1442, 176 W. Adams St. (3) Godow and Lawrence, Suite 2280, 141 W. (Fred Elliott) Jackson Blvd. (4) (Rew A. Godow, David Ellman, A. R. & Co., 201 N. Wells St. (A. R. Lawrence) R. Ellman) Goettsche, H. C. & Co., 5252 Broadway (40) Eppenstein, Edward, 30 W. Washington St. (Carl M. Diederichs, Roger L. Goettsche) (Edward Eppenstein) Goldberg, Arthur J., 11 S. LaSalle St. (Ar­ Epstein, Benno B., 1525 E. 53rd St. (Benno thur J. Goldberg) B. Epstein) Goldenson, Samuel J., 330 S. Wells St. Erion, Earle F., 100 W. Monroe St. (3) (Samuel Jesse Goldenson) (Earle F. Erion) Goldfine, Emanuel I. & Co., 185 N. Wa­ Ernst & Ernst, 231 S. LaSalle St. (4) (Hor­ bash Ave. (1) (Emanuel I. Goldfine) ace G. Barden, William R. Blew, Carl I. Goldman, Milton H., 176 W. Adams St. Gustafson, Paul F. Johnson, Harold L. (Milton H. Goldman) Klagstad, Lawrence E. Rocca) Goldrich, A. M., 189 W. Madison St. (2) Essman, Will C. & Co., 20 W. Jackson Blvd. (Arthur M. Goldrich) (Will C. Essman, Ethon Hyman) Goldstein & Company, 135 S. LaSalle St. Farber, Lynn C., 456 W. 63rd St. (Lynn C. (Harold R. Kirsner, Harry H. Presser) Farber) Golman, Brookstone & Co., 100 N. LaSalle Farrow and Farrow, 111 W. Washington St. St. (Reuben F. Brookstone, Joseph J. Gol­ (Peter G. Farrow, William J. Jordan) man) Feinzimer, Theodore T., 120 S. LaSalle St. Goodman, Benjamin E. & Co., 39 S. LaSalle (3) (Theodore T. Feinzimer) St. (Benjamin E. Goodman) Feiveson, Theodore J., 127 N. Dearborn St. Goodman, Harold, 8100 S. Loomis Blvd. (20) (Theodore J. Feiveson) (Harold Goodman) Fey, Roy & Company, 39 S. LaSalle St. (Roy Fey) Goodsell, Nelson J., 6424 N. Seeley (Nelson Field, Sidney & Associates, 180 W. Ran­ J. Goodsell) dolph St. (1) (Earl M. Field, Sidney Field) Gore, Edward & Co., 120 S. LaSalle St. (3) Fields and Fields, 2410, 141 W. Jackson (William B. Boulter, David K. Harbinson, Blvd. (4) (Norman H. Fields) Edward B. Wilcox) Fillmore Horwich, Kaplan and Biederman, Gorny, B. A., 4056 N. Major Ave. (34) (B. 141 W. Jackson Blvd. (Irwin J. Biederman, A. Gorny) Fillmore Horwich) Goss, Riskin & Co., 185 N. Wabash Ave. Finney, Martin E., 959, 39 S. LaSalle St. (Manuel Riskin) (3) (Martin E. Finney) Grade, A. I. and Company, 77 W. Washing­ Fischer, Barnett H., 141 W. Jackson Blvd. ton St. (2) (Milton Apel, A. I. Grade) (Barnett H. Fischer) Grant, Alexander & Company, 1 N. LaSalle Flax, Ziegler, Shifris & Co., 77 W. Wash­ St. (2) (Leo W. Crown, John P. Goedert, ington St. (2) (Alex G. Flax, Maurice Louis M. Kessler, Carroll E. Quinn, Irving Shifris, Morris D. Ziegler) Richardson, Maurice H. Stans, Joseph F. Flershem, Reilly and Main, 135 S. LaSalle Sullivan) St. (Whitney B. Flershem, James Reilly) Gray, Hunter, Stenn & Co., 35 E. Wacker Follingstad, Arnold O., 33 N. LaSalle St. Dr. (Harry M. Stenn) (2) (Arnold O. Follingstad) Green, Paul S., 120 S. LaSalle St. (Paul S. Frale, C. W. & Co., 111 W. Monroe St. (3) Green) (Carmen W. Frale) Greenwald, Hand and Goldberg, 141 W. Frayn, Lynn W., 548 W. Monroe St. (6) Jackson Blvd. (Harry Goldberg, Bernard B. (Lynn W. Frayn) Greenwald, Jack C. Hand) Frazer and Torbet, 3900 Board of Trade Grimes, Moss & Co., 228 N. LaSalle St. (C. Bldg. (Robert J. Bey, Arthur C. Droege- Lawrence Grimes, Harry Moss) mueller, Russell V. Puzey, Russell C. Swope, Groh, Gough & Company, 105 W. Adams Albert W. Torbet) St. (3) (O. Eldred Gough, Reinhold Groh) Freeman, Robert, 39 S. LaSalle St. (3) Gunther, S. L. & Co., 330 S. Wells St. (S. (Robert Freeman) L. Gunther) Freeman, Sidney I., 120 S. LaSalle St. (3) Gurolnick, H. W., 718 Gordon Terrace (Hy­ (Sidney I. Freeman) man W. Gurolnick) 34 American Institute of Accountants

Illinois (Continued) Haddad, George J., 33 N. LaSalle St. (2) Johnston, Fred B. & Co., 153 W. Ohio St. (George J. Haddad) (10) (Fred B. Johnston) Hale, Walter C. and Company, 30 N. La­ Jones, Theodore A. and Company, 3507 Salle St. (2) (Walter C. Hale, Richard V. South Parkway (Theodore A. Jones) Sund) Kaempfer & Kaempfer, 224 S. Michigan Hall, Penny, Jackson & Co., 105 W. Adams Blvd. (Karl K. Kaempfer) St. (Rollin A. Brooks, Roy Hall, Byrne A. Kahn, Nathan S., 33 N. LaSalle St. (2) Jackson, J. Leonard Penny, H. A. Thomp­ (Nathan S. Kahn) son) Kalish, Rubinroit & Co., 11 S. LaSalle St. Hamer, Arthur & Co., 8547 S. Ashland Ave. (3) (Hyman M. Rubinroit) (20) (Arthur J. Hamer, Thomas E. Doyle) Kane, Joseph M., 127 N. Dearborn St. (Jo­ Hamilton, Matthew L., 1946, 120 S. La­ seph M. Kane) Salle St. (3) (Matthew L. Hamilton) Kaner, Leo L., 77 W. Washington St. (Leo Harris, Kerr, Forster & Company, 220 S. L. Kaner) State St. (4) (Fred W. Eckert, Howard M. Kaplan, Theodore, 917, 134 S. LaSalle St. Carlson, John Truempy) (1) (Theodore Kaplan) Haskins & Sells, 141 W. Jackson Blvd. (4) Katz, Wagner and Company, 105 W. Adams (E. Robert Billings, Lester S. Davis, Thom­ St. (Isaac Wagner) as J. Graves, Ralph S. Johns, Forest A. Kimmel, Stanley, 203 N. Wabash Ave. Klumph, Homer E. Sayad, Arthur E. (Stanley Kimmel) Schwertfeger) Klapman, Philip A., 33 S. Clark St. (Philip Hauck, Clayson J. & Company, 208 S. La­ A. Klapman) Salle St. (Clayson J. Hauck) Knopfler, Alexander S., 110 S. Dearborn Havey, Thomas William, 105 W. Adams St. St. (3) (Alexander S. Knopfler) (Thomas William Havey) Kohler, E. L., 8 S. Michigan Ave. (E. L. Hayles, Alfred C. & Company, Rm. 514, Kohler) 400 N. Michigan Ave. (11) (James S. Kovac, Joseph A., 130 N. Wells St. (6) Hayles) (Joseph A. Kovac) Heinsimer, Berger & Company, 222 W. Krashen, Pinzur & Bernstein, 77 W. Wash­ Adams St. (6) (Herman Berger, Robert ington St. (2) (Saul R. Bernstein, Leo Heinsimer) Krashen) Heller, Phillip B. & Co., 209 S. LaSalle St. Krupnick, S. & Co., 33 N. LaSalle St. (Sam­ (4) (Philip B. Heller, Louis J. Moses, son Krupnick) Charles Strauss, Samuel S. Weiss) Kuhn, Alexander X. & Co., 111 W. Wash­ Hennig, J. A., 5829 Roscoe St. (J. A. Hen­ ington St. (2) (Alexander X. Kuhn) nig) Kuhns, M. S. and Company, 11 S. LaSalle Hillsman, Otto & Co., 231 S. LaSalle St. St. (Richard F. Kuhns) (Otto W. Hillsman) Kuhns, Yewdall & Layman, 11 S. LaSalle Himmelblau, A. & Co., Rm. 820, 110 S. St. (William M. Layman) Dearborn St. (3) (Abraham Himmelblau) Kulwin and Wynn, 1408, 77 W. Washing­ Himmelblau, David & Co., 110 S. Dearborn ton St. (Si Richard Wynn) St. (Homer L. Druley, Alexander Eulen­ Lafrentz, F. W. & Co., 208 S. LaSalle St. berg, Leonard Fagenholz, David Himmel­ (Rollin M. Hickey, Lewis Edward Rossiter) blau, Peter Mendelssohn, Arthur O. Palm, Laird, Frederick C., Rm. 1905, 111 W. Samuel A. Sakol, Elmer J. Scheer, Earl Washington St. (2) (Frederick C. Laird) Weinstein) Laird, John K. & Company, Harris Trust Hirsch, Leonard H. & Co., 176 W. Adams Bldg. (John K. Laird) St. (3) (Leonard H. Hirsch) Lally, Thomas D., Rm. 509, 4013 Milwaukee Hoke, Richard E., 11 S. LaSalle St. (3) Ave. (41) (Thomas D. Lally) (Richard E. Hoke) Landau, Bernard, 33 N. LaSalle St. (Ber­ Horwath & Horwath, 100 W. Monroe St. nard Landau) (3) (John N. Horwath, Edward P. Lee, Lang, Fred F., 1232, 33 N. LaSalle St. (Fred Eugene H. Lott, George Otto Podd) F. Lang) Humlicek, Adolph L., 3402 W. 26th St. (23) Lapine, Langson and Gilberg, 111 W. Wash­ (Adolph L. Humlicek) ington St. (Harry I. Langson) Hurvitz, H. R. & Company, 1600, 33 N. Larson, Loyd C., 407 S. Dearborn St. (5) LaSalle St. (2) (Harry R. Hurvitz, Morris (Loyd C. Larson) W. Needlman, Maurice A. Benson) Lauten, Edward P., 105 S. LaSalle St. (Ed­ Ingram, Glenn & Company, 231 S. LaSalle ward P. Lauten) St. (4) (Glenn Ingram, F. E. Trainor) Lavin, Marshall R., 105 W. Madison St. (2) Jahns, Adam A., 175 W. Jackson Blvd. (Marshall R. Lavin) (Adam A. Jahns) Lawrence, Harry J. & Co., 20 E. Jackson Janzen, John A. & Company, 10 S. LaSalle Blvd. (4) (Harry J. Lawrence) St. (John Alfred Janzen) Leichenger, Bennett & Rootberg, 75 E. Jirgal, John, 1808, 120 S. LaSalle St. (John Wacker Dr. (1) (H. E. Leichenger) Jirgal) Leidesdorf, S. D. & Co., 38 S. Dearborn St. Joffe, M. & Company, 105 W. Madison St. (3) (Stanley J. Koffee, Gerhard Mayer, (Melvin Cohen, Bernard R. Joffe, Max Arthur Netzer) Joffe) Lemley, Rayford W. & Co., 135 S. LaSalle Johnson, Atwater & Company, 221 N. La­ St. (William M. Butters, Rayford W. Lem­ Salle St. (1) (Iver R. Johnson, Richard H. ley) Greenberg, Norris E. Jones, Paul A. Kas­ Levin, Joseph F., 33 N. LaSalle St. (2) (Jo­ par, John E. Ott, Robert E. Roy) seph F. Levin) Johnson, Block & Company, 38 S. Dearborn Levin & Lande, 111 W. Washington St. (2) St. (Milton D. Block) (Hobart R. Lande, Henry F. Levin) Johnson, Paul C., 135 S. LaSalle St. (3) Levin, Miller & Co., 228 N. LaSalle St. (1) (Paul C. Johnson) (Alfred M. Levin, Herman L. Miller) Firm List of Members 35

Illinois (Continued) Levin, Newman & Co., 22 W. Madison St. Oher, Edward M. & Co., 533 S. Dearborn (2) (Samuel Newman) St. (5) (Edward M. Oher) Lewis, Carey B., Jr., 4926 Washington Park Oldham & Gouwens, 1 N. LaSalle St. (Estey Court (15) (Carey B. Lewis, Jr.) W. Gouwens, Harry E. Oldham) Lieber, Tandy and Company, 11 S. LaSalle Olson, Roy & Co., 10 S. LaSalle St. (3) St. (3) (Jacob G. Lieber, Carl M. Tandy) (Roy Olson) Lieberman, Melvin H., 227 W. Van Buren Olson, William & Co., 1180 E. 63rd St. (37) St. (Melvin H. Lieberman) (William Olson) Litwin, Albert J., 110 S. Dearborn St. (3) Oppenheim, Theodore H., 10 S. LaSalle St. (Albert J. Litwin) (3) (Theodore H. Oppenheim) Logan, Malter & Co., 10 S. LaSalle St. Otto, Walter C., 55 E. Washington St. (2) (Daniel G. Logan) (Walter C. Otto) Lusk, Tillman L. & Company, 77 W. Wash­ Packer, Hoffman & Co., 550, 120 S. LaSalle ington St. (Tillman L. Lusk) St. (3) (John H. Hoffman, Paul R. Packer) Luxen, Raymond C., 753 W. 79th St. (20) Palmer, Warren S., 38 S. Dearborn St. (3) (Raymond C. Luxen) (Warren S. Palmer) Lybrand, Ross Bros. & Montgomery, 231 Pardieck, Landgren & Wolfe, 208 S. LaSalle S. LaSalle St. (4) (J. Edward Burke, Homer St. (4) (James F. Landgren, Myron A. L. Miller) Pardieck) Lynch, John A. & Company, 231 S. LaSalle Pasternock, Michael J., 176 W. Adams St. St. (John A. Lynch) (Michael J. Pasternock) MACFARLANE, ALFRED T., 810 W. 76th St. Pearce & Granata, 139 N. Clark St., (J. (Alfred T. Macfarlane) Charles Granata, Sam E. Pearce) Macneil & O’Neil, 30 N. LaSalle St. (Wal­ Pearson & Dwyer, 111 W. Monroe St. (Fran­ ter J. O’Neil) cis J. Dwyer, Valentine Pearson) Mahone, A. W. & Co., 828-120 S. LaSalle Pearson, Oscar, 111 W. Monroe St. (Oscar St. (3) (Albert W. Mahone) Pearson) Manowitz, Sidney, 1 N. LaSalle St. (2) Peat, Marwick, Mitchell & Co., 105 S. La­ (Sidney Manowitz) Salle St. (3) (John R. F. Cowan, Joseph Martin, Johnson & Boulton, 105 S. LaSalle Brenton Janvrin, Joseph A. Maloney, Glen St. (3) (W. M. Bolton, Alexander Johnson, E. Martin, Nels C. Nelson, Cyril Talbot) Robert W. Martin) Pedigo, D. E. and Company, 1001, 1 N. La­ Mason, Wm. E., 120 S. LaSalle St. (3) (Wm. Salle St. (Duncan E. Pedigo, Carlos Edgar E. Mason) Milner) McCallen, Clayton B., 10 S. LaSalle St. Penn, Robert & Company, 920 S. Michigan (3) (Clayton B. McCallen) Ave. (5) (Philip Allen Gintzler, Robert McCoy, Holland and Seavey, 100 N. La­ Penn, Myron H. Plotkin) Salle St. (2) (James C. Holland, Luke D. Perlmutter, Theodore A. & Company, 14 E. McCoy, Alwin M. Seavey) Jackson Blvd. (Theodore A. Perlmutter) McNally, Edward A., 7343 Cottage Grove Perry, Theodore N., 231 S. LaSalle St. (4) Ave. (19) (Edward A. McNally) (Theodore N. Perry) McNaughton & Cumpton, 176 W. Adams Peterson, George W. & Co., 111 W. Monroe St. (3) (James W. Cumpton, Alan Mc­ St. (George W. Peterson, Reginald R. W. Naughton) Peterson) Mendell, William Gibbs, 22 W. Madison Peterson, Lester H., 444 W. St. James Pl. St. (2) (William G. Mendell) (14) (Lester H. Peterson) Miller, Cooper & Company, 1160, 135 S. Pettengill, Paul & Co., 1 N. LaSalle St. LaSalle St. (I. G. Miller, B. L. Cooper) (Paul W. Pettengill) Miller, Mandell & Company, 134 N. La­ Pompian, Paul, 5412 N. Clark St. (Paul Salle St. (2) (Nathan Miller, H. H. Ostrow, Pompian) B. J. Reisin) Pos, Arthur S. & Company, 7 S. Dearborn Mize, Stanley W., 105 W. Adams St. (3) St. (Marvin J. Berger, Sidney C. Linick, (Stanley W. Mize) Arthur S. Pos, Aaron A. Rosenberg) Moeller, William C., 6101 Sheridan Rd. Pratt, Edward J., 6240 S. Kedzie Ave. (29) (William C. Moeller) (Edward J. Pratt) Morrison, M. A. & Co., Rm. 1010, 111 W. Pressman, Leonard, 176 W. Adams St. Monroe St. (3) (M. A. Morrison) (Leonard Pressman) Morrison, Sheldon A., 176 W. Adams St. (3) Price Waterhouse & Co., 33 N. LaSalle St (Sheldon A. Morrison) (2) (Hugh M. Campbell, Raymond A. Moss, M. E. & Company, 330 S. Wells St. Hoffman, Donald R. Jennings, Howard D. (6) (Marvin E. Moss) Murphy, Russell A. Zimmermann) Murphy, Lanier & Quinn, 231 S. LaSalle St. Prosser, Robert S., 185 N. Wabash Ave. (1) (4) (Edward J. Quinn, David T. Hutchison, (Robert S. Prosser) William A. Elliott) Rasmussen and Hutchens, 1218, 105 W. Nagle, John, 30 W. Washington St. (2) Adams St. (3) (Edward J. Hutchens, Alma (John Nagle) E. Rasmussen) Nelsen, Bennett N., 120 S. LaSalle St. Rausch, J. J., 1742, 20 N. Wacker Dr. (J. J. (Bennett N. Nelsen) Rausch) Nelson, Gilbert & Co., 332 S. Michigan Ave. Reifler, S. & Company, 120 S. LaSalle St. (Gilbert Nelson) (Sol Reifler) Newman, Irwin & Company, 176 W. Adams Reinstein, Max A., 105 W. Monroe St. (3) St. (Irwin Newman) (Max A. Reinstein) Nordstrom, George A., 689, 208 S. LaSalle Rempert, Sim & Williams, 141 W. Jackson St. (4) (George A. Nordstrom) Blvd. (Harold P. Rempert, Andrew Sim) North, J. W. and Co., 105 W. Monroe St. Revsine, Simon & Co., 10 N. Clark St. (2) (J. W. North) (Harry Irving Simon, Victor B. Revsine) 36 American Institute of Accountants

Illinois (Continued) Rieg, George S., 4000, 1 N. LaSalle St. Schur, Hauptman, Goldberg & Company, (George S. Rieg) 77 W. Washington St. (2) (John A. Schur, Rifkin, Maurice C. and Company, 20 W. Herbert M. Hauptman, I. William Gold­ Jackson Blvd. (Maurice C. Rifkin) berg) Rish, George, 2956 Milwaukee Ave. (18) Schwartz, Kuhn & Sonderling, 1923, 205 (George Rish) W. Wacker Dr. (6) (Eugene Kuhn, Ernest Robbins, David, 188 W. Randolph St. (1) Sonderling) (David Robbins) Schwartz, Norman N., 77 W. Washington St. Robbins, Samuel A. & Co., 39 S. LaSalle St. (2) (Norman N. Schwartz) (3) (Samuel A. Robbins) Scovell, Wellington & Company, 105 W. Robin, Benjamin, 111 W. Washington St. Adams St. (Max E. Cooper, William S. (Benjamin Robin) Deeming, Walter M. LeClear) Roderick, Albert L., 111 W. Monroe St. Scudder, Lawrence & Co., 141 W. Jackson (Albert Lee Roderick) Blvd. (Craig Atkinson) Rome and Zeitlin, 327 S. LaSalle St. (4) Seely and Evans, 105 W. Monroe St. (Ron­ (Samuel Rome, Samuel E. Zeitlin) ald G. Evans, Earle R. Seely) Rootberg, Philip & Company, 185 N. Wa­ Segal, Irving J. & Company, 188 W. Ran­ bash Ave. (1) (Philip Rootberg) dolph St. (1) (Irving J. Segal) Rosenberg, B. L. and Co., 134 N. LaSalle Seidman & Seidman, 135 S. LaSalle St. (3) St. (2) (Sidney G. Karras, Ben L. Rosen­ (Lawrence J. Seidman) berg) Sereb, Jacob S., 139 N. Clark St. (2) (Jacob Rosenberg, Cohn & Co., Suite 1021, 1 N. S. Sereb) LaSalle St. (2) (Bernard D. Cohn, Jack M. Sharkey, John B., 1854, 231 S. LaSalle St. Rosenberg) (John B. Sharkey) Rosenstrock, Borenstein & Company, 20 W. Shaw, Stout and Tobin, 141 W. Jackson Jackson Blvd. (4) (Joseph Borenstein, Blvd. (4) (Charles Stout) George Louis, Joseph Peck, Kenneth H. Shea, Harry F. & Co., 10 S. LaSalle St. Price, Philip Rosenstrock, Bertram J. Wolf) (Harry F. Shea) Rosenthal & McGillicuddy, 957, 29 S. La­ Shepard, Schwartz & Company, 11 S. La­ Salle St. (3) (William P. Rosenthal) Salle St. (3) (Jerome Harris, M. Schwartz, Rossetter, George & Co., 33 S. Clark St. Irving W. Shepard) (3) (Ray R. Dobson, Fred J. Duncombe, Siegel, Hyman & Co., 30 W. Washington St. John D. Filson, Gilbert H. Finch, William (Hyman Siegel) C. Lawrence, Cletus H. Lee, Waldo Mau- Siegel, Kerman & Company, 11 S. LaSalle ritz, W. H. Merrifield, Bernard Meyer, St. (Harold M. Kerman, Marvin X. Siegel) Jacob C. Pratt, Jr., George W. Rossetter) Sigel, J. D. & Co., 77 W. Washington St. Rottman, Samuel, 3153 W. Lawrence Ave. (2) (J. D. Sigel, Robert H. Sigel) (Samuel Rottman) Sigman, Philip, 33 N. LaSalle St. (49) (Phil­ Rountree, George V. & Co., 208 S. LaSalle ip Sigman) St. (Eugene A. Roeder, George V. Roun­ Silberman, Ben, 617, 1 N. LaSalle St. (2) tree) (Ben Silberman) Rubel, Ira and Company, 141 W. Jackson Silver, Gault and Company, 209 S. LaSalle Blvd. (4) (Ira Rubel, Ernest Kanrich) St. (Nathan R. Gault, Irving Roberts, Ben Rubin, Bernard A., 100 W. Monroe St. (3) B. Silver) (Bernard A. Rubin) Silver, Michael & Company, 134 N. La­ Russman, A. H., 30 N. LaSalle St. (A. H. Salle St. (Michael Silver) Russman) Silver, Millman & Co., 64 E. Lake St. (Sam Sabin, Maurice & Company, 30 N. LaSalle H. Millman, Herman S. Silver, Harold B. St. (Maurice Sabin) Minkus) Salmon, W. C. & Co., 53 W. Jackson Blvd. Simon, Daniel M. & Company, 134 N. La­ (4) (W. C. Salmon) Salle St. (2) (Daniel M. Simon) Saltiel, Natalie, 323 S. Franklin St. (Natalie Simon, Max & Co., 134 N. LaSalle St. (Max Saltiel) Simon) Samels, Louis and Company, 77 W. Wash­ Sinclair, Bondeson & Company, 1945, 120 ington St. (2) (Louis Samels, Bernard J. S. LaSalle St. (C. A. Bondeson, Winfred Seltzer) William Sinclair) Sassetti, Frank L. & Co., 608 S. Dearborn Skolnik, Pasternack and Company, First St. (5) (Frank L. Sassetti) National Bank Bldg. (3) (Louis E. Skolnik, Sayre, H. A. & Company, 156 E. Ontario St. Leonard Pasternack) (Reuben H. Krako, H. Albert Sayre, Julian Smith, Hugh N., 11 S. LaSalle St. (Hugh R. Sayre) Norman Smith) Schelly, Herbert S., 77 W. Washington St. Smoot, Wilbur A.. 1528, 10 S. LaSalle St. (2) (Herbert S. Schelly) (3) (Wilbur A. Smoot) Schencker, Harold, 33 N. LaSalle St. (Har­ Snyder, H. E. & Company, 38 S. Dearborn old Schencker) St. (Mary C. Gildea, Harry E. Snyder) Schneider, Harry, 111 W. Washington St. Sommer, William J. & Co., 919 N. Michigan (Harry Schneider) Ave. (William J. Sommer) Schoenbrod, Herbert & Company, 134 N. LaSalle St. (2) (Herbert Schoenbrod, Carl Spencer, Edmund A. & Associates, First Na­ Seskind, John R. Waters) tional Bank Bldg. (3) (Edmund A. Spencer) Schorn, Arnold N., 224 S. Michigan Ave. Stangle and Lauber, 203 N. Wabash Ave. (4) (Arnold N. Schorn) (1) (Robert R. Lauber, S. L. Stangle) Schuck, E. H. & Company, 135 S. LaSalle Starr, Bruno A., 1 N. LaSalle St. (2) (Bruno St. (3) (E. H. Schuck) A. Starr) Schulz, Joseph R., 33 S. Clark St. (3) (Jo­ Steel, Channon & Co., 100 W. Monroe St. seph R. Schulz) (3) (Marvin L. Channon, Stephen S. Steel) Schuman, Alvin W., 188 W. Randolph St. Stein, Herman, 846 W. Leland Ave. (40) (1) (Alvin W. Schuman) (Herman Stein) Firm List of Members 37

Illinois (Continued) Stein, Leo Simon, 7015 N. Greenview Ave. Waxman, Chulock & Company, 100 N. La­ (26) (Leo Simon Stein) Salle St. (2) (Willmar A. Chulock) Sterling, Albert I., 1837, 176 W. Adams St. Weiner, Arthur A. & Co., Rm. 646, 1 N. (3) (Albert I. Sterling) LaSalle St. (2) (Arthur A. Weiner) Swanson, Ogilvie & McKenzie, 176 W. Weinstein, Arthur R., 105 W. Madison St. Adams St. (3) (Robert L. Jorgensen, How­ (2) (Arthur R. Weinstein) ard W. Knight, Harold W. McKenzie, Roy Weisbard, George L. & Company, 11 S. La­ W. Stollstorf) Salle St. (3) (George L. Weisbard, Helmut Swift, Morton F. & Company, 120 S. La­ Strauss) Salle St. (Morton F. Swift, Edward H. Weisler, Raymond S., 3046 W. 63rd St. Friedman) (29) (Raymond S. Weisler) Swisher, Rhae M. & Co., 111 W. Washington Weltman & Co., 330 S. Wells St. (Paul L. St. (A. Donald Shrago, Alvin D. Smith) Weltman) Takahashi, Frank Y., 100 W. Monroe St. White, E. R. & Co., 4821 W. Cullom Ave. (3) (Frank Y. Takahashi) (41) (Earl R. White) Tarrant, Neil J., 6201 S. California (29) Winzer & Company, 54 W. Randolph St. (Neil J. Tarrant) (O. E. Winzer) Taylor, Harry E. & Company, 1102, 105 W. Witte, Lester & Company, 208 S. LaSalle Monroe St. (3) (Harry E. Taylor) St. (4) (Merle C. Dunbar, Arthur E. Witte, Tenner, Irving, 10 N. Clark St. (Irving Lester Witte) Tenner) Wolf and Company, 7 S. Dearborn St. Thulin, Fraser & Brown, 105 S. LaSalle St. (George P. Ellis, Frederick H. Sommer, (3) (Edward M. Brown, Joseph W. Fraser, George Dorr Wolf, Jr., Harry H. Wolf) Frederick A. Thulin) Wolff, Chazin & Company, 105 W. Adams Thurston, Loyd C., 1 N. LaSalle St. (2) St. (Seymour Chazin, Gabriel Wolff) (Loyd C. Thurston) Wood, W. L., 1 N. LaSalle St. (William L. Tinen, David & Company, 208 S. LaSalle St. Wood) (4) (Robert C. David) Young, A. Norman & Company, 1855, 231 Tobin, Meyer, 100 N. LaSalle St. (2) (Meyer S. LaSalle St. (A. Norman Young) Tobin) Young, Arthur & Company, 1 N. LaSalle Touche, Niven, Bailey & Smart, 208 La­ St. (2) (Frank Ahlforth, Rosecrans Bald­ Salle St. (4) (Robert Charles Brown, Allen win, James M. Groves, L. B. McLaughlin, C. Howard, C. Alvin Koch, Gordon Leslie A. V. McPhee, Charles Robert Miller, Ed­ Laidlaw, Jackson W. Smart, Walter H. So­ ward J. Murnane, Edwin C. Owens, Timothy derdahl, W. C. Waggoner) J. Sullivan) Tylman, Pond & Co., 203 N. Wabash Ave. Young, Schultz & Co., 22 W. Madison St. (H. M. Pond) (2) (Lawrence Arnold Chez, Jerome Schultz, Tower, Carleton M. & Co., 105 W. Adams Earl Francis Young) St. (Frank Fernholz, Carleton M. Tower) Tranen, Martin W. & Co., 188 W. Ran­ dolph St. (Martin W. Tranen) Chicago Heights Tressel, Harry S. & Associates, 1300, 10 Flemming, George E., 1601 Halsted St. S. LaSalle St. (Harry S. Tressel) (George E. Flemming) Treveiler, J. M. & Co., 720, 7 S. Dearborn St. (John M. Treveiler) Cicero Trimarco, Ralph R., 715, 1 N. LaSalle St. (Ralph R. Trimarco) Cerny, George S., 5409 W. 24th Pl. (50) Trugman, Harry L. and Co., 105 W. Adams (George S. Cerny) St. (Henry Schwartz, Harry L. Trugman) Turtle, George R., 327 S. LaSalle St. Danville (George R. Turtle) Craig, Rolland E., 434 Vermilion St., N. Utter, Arthur J., 1904-A, 175 W. Jackson (Rolland E. Craig) Blvd. (Arthur J. Utter) Finney & Masiokas, 6 N. Vermilion St. Varkala, J. P. & Company, 2401 W. 63rd (Frank M. Masiokas) St. (29) (Frances H. Sadauskas) Kesler, Clifford R., 139 N. Vermilion St. Vega, Friedel & Company, 38 S. Dearborn (Clifford R. Kesler) St. (3) (Robert M. Vega) Swisher & Cartee, First National Bank Bldg. Vineyard & Vineyard, 11 S. LaSalle St. (3) (Robert S. Cartee, Jr.) (Philip P. Vineyard, Philip W. Vineyard) Vogel, Milton, 11 S. LaSalle St. (3) (Mil­ ton Vogel) Decatur Votava, J. L. & Co., 2246, 228 N. LaSalle Gauger & Diehl, 208 Citizens Bldg. (Orval St. (1) (J. L. Votava) W. Diehl, Joseph F. Gauger, Robert E. Wagner, Wynn M. & Co., 105 S. LaSalle St. Linn, J. Ira Young) (Wynn M. Wagner) Murphey and Nash and Jones, 240 N. Church Wain, Philip & Company, First National St. (Robert L. Baker, Wayne E. Dymond, Bank Bldg. (3) (Allan B. Baruck, Irving Robert H. Jenne, David Jones, Robert J. E. Nelson, John L. Shaw) Murphey, William B. Petty, Robert G. Walton, Joplin, Langer & Co., 231 S. La­ Rockwell) Salle St. (Edw. Wm. Krueger, Walter H. Richardson, Earl E., 522 Standard Office Rohe, John A. Stolp, Arthur T. Swick) Bldg. (Earl E. Richardson) Warady and Davis, 110 S. Dearborn St. Sleeper, Robert W., 327 Citizens Bldg. (Robert (Bernard Davis, Seymour S. Warady) W. Sleeper) Washington, Mary T. & Co., 6138 Loomis Blvd. (36) (Mary T. Washington) DeKalb Wasserman, Seymour, Rm. 2009, 1 N. La­ Schafer, D. M., 550 Normal Rd. (DeLos Mil­ Salle St. (Seymour Wasserman) ford Schafer) 38 American Institute of Accountants

Illinois (Continued) East St. Louis Lawrenceville Allison, Bert H. & Co., 2315 State St. (Bert Ewing, Wilbur R., Rooms 4-5 Kensler Bldg. H. Allison) (Wilbur R. Ewing) Boyle, J. W. & Company, 509 First National Bank Bldg. (Ray Gordon Laughlin) Lincoln Mersinger, F. M. & Company, 209 First Fed- Gaffney, Emory C., Griesheim Bldg. (Emory deral Bldg. (F. M. Mersinger) C. Gaffney) Rogers & Tragesser, 408 Missouri Ave. (Jean W. Rogers, Joseph G. Tragesser) Macomb Elgin Boyle, Barton F. & Co., 121 N. McArthur St. (Barton F. Boyle) Condon and Horn, Tower Bldg. (James G. Condon) Matteson Pahnke, Elmer R., 5 Douglas Ave. (Elmer Skinger, Donald S., 204th & Crawford (Don­ R. Pahnke) ald S. Skinger) Evanston Mattoon Holloway, Grace E., 635 Brununel St. (Grace E. Holloway) Jones, Gordon, P. O. Box 24 (Gordon Jones) Oakley, Kenneth E., 1603 Orrington Ave. (Kenneth E. Oakley) Moline Reckitt, Ernest, 425 Greenwood Blvd. (Ernest Dehler, Lee Roy, 1630 Fifth Ave. (Lee Roy Reckitt) Dehler) Fairfield Mt. Carmel Loy, Murrell J., Fairfield National Bank Houston & Associates, Columbia Bldg. & Bldg. (Murrell J. Loy) Loan Bldg. (Morris E. Kemper) Freeport Mt. Vernon Bingham, William T., 12½ E. Stephenson Gamber, William A., 115 N. 10th St. (Wil­ St. (William T. Bingham) liam A. Gamber) Wietzke, A. J., 223 W. Stephenson St. (A. J. Wietzke) Oak Park Castenholz, W. B. & Associates, 431 S. East Galesburg Ave. (W. B. Castenholz) Goodman, David F., 214 Bank of Galesburg Shapiro, Maurice H. & Co., 19 Madison St. Bldg. (David F. Goodman) (Maurice H. Shapiro) Shaw, Stout and Tobin, Bondi Bldg. (Eugene E. Tobin) Ottawa Dingle, Jos. G. & Co., First National Bank Granite City Bldg. (Joseph G. Dingle, Charles E. Stisser) Schlosser, C. J. & Company, 1925 Edison McCullough, John A., 611½ LaSalle St. Ave. (Guy McCune, Manager) (John A. McCullough) Harvey Paris Wilkes, James T. & Co., 15406 Lexington Houston & Associates, 118 S. Central St. Ave. (James T. Wilkes) (Harry A. Houston) Highland Park Peoria Anspach, William N., 463 Central Ave. (Wil­ Baumann, Glenn L., 5519 S. Adams St., Bar­ liam N. Anspach) tonville (Glenn L. Baumann) Bruninga, F. G. & Co., 822 Commercial Na­ Jacksonville tional Bank Bldg. (Frank G. Bruninga) Kinney, Edward L., 197 S. Prairie St. (Ed­ Clifton and Gunderson, 302 Central National ward L. Kinney) Bank Bldg. (2) (Neil E. Clifton, Merlin W. Gunderson) Joliet Gauger & Diehl, 907 Jefferson Bldg. (Warren Grumley, James J., Barber Bldg. (James J. T. Brown, James L. Depler) Grumley) Ginoli, Charles N., 912 Lehmann Bldg. Maher, Robert J., 25 N. Ottawa St. (Robert (Charles N. Ginoli) J. Maher) Gorenz, Leo J., Jr., 1619 N. Sheridan Rd. Munchalfen, F. J., 155 Scott St. (F. J. (Leo J. Gorenz, Jr.) Munchalfen) Krieger & Stevenson, 1700 First National Shea, Harry F. & Co., 4 E. Clinton St. (Wil­ Bank Bldg. (William E. Krieger, Lloyd C. liam A. Minarich) Stevenson, Fritz O. Greiner) Landy & Rothbaum, 1123 Commercial Na­ tional Bank Bldg. (Jacob Rothbaum) Kankakee Morgan, David & Company, 1121 First Na­ Topping, Harry F., Arcade Bldg. (Harry F. tional Bank Bldg. (2) (David W. Morgan, Topping) George E. Morgan, Jack C. Ellis) Rossetter, George & Co., 412 Commercial Lake Bluff National Bank Bldg. (2) (Frank P. Doheny) Neuman, Kermit & Co., P. O. Box 205 Saal, Oscar A., Commercial National Bank (Kermit Neuman) Bldg. (Oscar A. Saal) Firm List of Members 39

Illinois (Continued) Pontiac Estes and Wheeler, 901 Myers Bldg. (Clif­ Greenwood, E. H., 208 N. Oak St. (E. H. ford E. Estes, Edw. F. Wheeler) Hakman, Vincent J., 710 Myers Bldg. (Vincent Greenwood) J. Hakman) Quincy Kerber, Eck & Braeckel, Myers Bldg. (Al­ Gray, Hunter, Stenn & Co., Blackstone Bldg. bert O. Eck) (Clyde H. Hunter) Mersinger, F. M. & Company, 410 Thrifty Bldg. (Edward A. Epping) Meyer & Van Meter, First National Bank River Grove Bldg. (William H. Van Meter) Cotton, Irving G., 2332 Leyden Ave. (Irving Patterson, Robert W., 322½ E. Adams St. G. Cotton) (Robert W. Patterson) Rickbeil, Raymond E., 921 First National Rockford Bank Bldg. (Raymond E. Rickbeil) Dyson, Clarence L., 1115 Talcott Bldg. Turnbull, Ralph & Co., First National Bank (Clarence L. Dyson) Bldg. (Ralph W. Turnbull, Halbert A. Gauger & Diehl, 706 Talcott Bldg. (Samuel Schussele) H. Thompson) Whitney & Pehlman, 622 Reisch Bldg. (Joseph Lybrand, Ross Bros. & Montgomery, 119 N. E. Pehlman, Frank Hardy Whitney) Church St. (Robert W. Myers, Leo V. Tink­ ham, Managers) Streator Pollard and Wheeler, 419 Park St., N. W. Ferris, John C., 305 E. Main St. (John (William A. Fuller, Wayne E. Pollard, Cortelyou Ferris) Harold M. Wheeler) Seidman & Seidman, City Hall Bldg. (Bernard Urbana W. Flinn, Manager) Filbey, Filbey & Beagle, 706 W. Pennsylvania Swenson & Raby, 503 7th St. (William Louis Ave. (Edward J. Filbey, N. V. Filbey, Raby) Chauncey M. Beagle) Rock Island Waukegan Golden, Seymour P., 401 Cleveland Bldg. Jacobs, Ralph S. & Company, 4 S. Genesee (Seymour P. Golden) St. (Ralph S. Jacobs, David Rose) McGladrey, Hansen, Dunn and Company, Pettengill, Paul & Co., 14 N. Genesee St. 316 Cleaveland Bldg. (Ivan Bull) (Robert F. Geisler, Nicholas P. Degan) Swarztrauber, A. D. & Co., 307 Washington Salem St. (A. D. Swarztrauber) Gauger & Diehl, 302 Hancock Bldg. (Gerold Wilson, Arnie U., 224 Washington St. (Arnie L. Elder) U. Wilson) Skokie Wilmette Hellman, Carl E., 4233 Madison St. (Carl Steven, Angus & Company, 124 Broadway E. Hellman) (J. Angus Steven) Marcus, Ralph H., 4926 Hull St. (Ralph H. Marcus) Winnetka Springfield Cornyn, John E. & Co., 126 Bertling Lane Bird, Shumway J., 322½ E. Adams St. (John E. Cornyn) (Shumway J. Bird) Rusin, Bron J., 1086 Ash St. (Bron J. Rusin)

Indiana Anderson Evansville McWilliams, King & Co., 1001 Jackson St. Berry, John F. 217 S. E. Eighth St. (John (Charles A. Chastain, Millard C. King) F. Berry) Caddick and Company, 507 Old National Bloomington Bank Bldg. (Wm. Andrew Caddick, Gor­ Dieterle and Thompson, Monroe County don Crome Hortin) Bank Bldg. (D. Lyle Dieterle, David Wil­ Cassidy & Scheitlin, 15 S. E. 5th St. (Ken­ liam Thompson) neth H. Cassidy, Robert J. Scheitlin) Milroy, Robert R. (Robert R. Milroy) DeJean, Otto P., 1427 E. Division St. (Otto Reineking, Richard V., 305 Citizens Bank P. DeJean) Bldg. (Richard V. Reineking) Gilpatrick, Welker L., 515 N. Main St. (Welker L. Gilpatrick) Columbus Olive, Geo. S. & Co., 709 Citizens Bank Bldg. (John H. Buchanan, Joseph A. Cammack, Crouse, Howard E. & Co., Charlotte Bldg. James C. Olive, A. M. Picucci) (Howard E. Crouse, Norman R. Edwards) Whitledge, Mason A., 125 N. W. Third St. Danville (Mason A. Whitledge) Banister, E. Harry, 157 N. Washington St. Fort Wayne (E. Harry Banister) Andorfer, Leonard J., 1235 Lincoln Bank Tower (Leonard J. Andorfer) Elkhart Detmer, G. F. & Company, 1825 Lincoln Pressler, Paul R., 438 Equity Bldg. (Paul Bank Tower (Gregory F. Detmer, Carl E. R. Pressler) Lipp) Willett & Wharton, 109 Equity Bldg. Gore, Edward & Co., 1001 Fort Wayne Bank (Cecil J. Kistler) Bldg. (2) (Darwin G. Freck, Manager) 40 American Institute of Accountants

Indiana (Continued) Hartman, Cooper & Co., 1010 Lincoln Tower Clark, Robert H., 617 State Life Bldg. (Rob- (2) (Vernon E. Brandt, Raymond Burton bert H. Clark) Brunner, Herbert W. Cooper, Benjamin W. Covert, Mark M. & Co., 913 Merchants Bank Hartman) Bldg. (Raymond A. Bagley, Quentin H. Haslacher, Morton F., 609 Fort Wayne Bank Covert) Bldg. (2) (Morton F. Haslacher) Ernst & Ernst, 17 W. Market St. (4) (Clar­ Houlihan, James J., 4337 Lillie St. (James ence W. Long, Manager) J. Houlihan) Fackler, Franz W., 1060 Consolidated Bldg. Houlihan, Thomas A. & Co., 5th Fl., Fort (4) (Franz W. Fackler) Wayne Bank Bldg. (2) (Thomas A. Hou­ Figel, Andrew, 7920 College Ave. (20) (An­ lihan) drew Figel) Koeneman, Borger, Krouse & Dinius, 825 Finn, Robert M., 508 Bankers Trust Bldg. Lincoln Bank Tower (2) (Edwin H. Koene­ (Robert M. Finn) man, Donald H. Borger, Emmett E. Krouse, Hall, Harold K., 8701 College Ave. (20) R. Myron Dinius) (Harold K. Hall) Lenz, Herbert V., 1428 E. Rudisill Blvd. Hamaker, Joseph E., 130 E. Washington St., (Herbert V. Lenz) (4) (Joseph E. Hamaker) Pease, W. Curtis, 316 Central Bldg. (Wilfred Harrison, Wm. Ripley, 20 E. 25th St. (Wm. Curtis Pease) Ripley Harrison) Reinking, Kern & Company, 808 Fort Wayne Hayes, O. L., 3051 N. Illinois (O. L. Hayes) Bank Bldg. (2) (Donald E. Kern) Henderson, Walker, Markle & Co., 425 Sanford, Myers & DeWald, 625 Lincoln Merchants Bank Bldg. (L. M. Henderson, Tower (James A. DeWald, George W. My­ William H. Walker, William A. Markle) ers, Frank Dulin, Jr., Paul O. Schirmeyer) Henley, Howard E., Jr., 953 N. Rural St. (Howard E. Henley, Jr.) Herdrich, Boggs and Co., 803 Electric Bldg. Gary (4) (Robert R. Allentharp, Harry Boggs, Lovegrove, A. & Co., 919 W. 61st Ave. (Au­ O. C. Herdich, Emil J. Kastner) brey H. Lovegrove, Jr.) Hiatt, H. Jackson, 4460 Marcy Lane (H. Moss, Anthony J., 7 W. Eleventh Ave. (An­ Jackson Hiatt) thony J. Moss) Hosier, Scott F., Jr., 1020 Lemcke Bldg. Retson, Chris N., 504 Broadway (Chris N. (4) (Scott F. Hosier, Jr.) Retson) Jerman, Anthony J., 321-322 Lemcke Bldg. The Gary Audit Company, 504 Broadway (Anthony J. Jerman) (Walter S. Goedecke, Charles Silep) Kahl & Mott, 816 Illinois Bldg. (Marvin P. Kahl, George M. Mott) Goshen Keller, Norbert F. & Co., Lemcke Bldg. Chiddister, Daniel L., 5 Spohn Bldg. (Dan­ (Norbert F. Keller, Robert L. Pritchard) iel L. Chiddister) Leas, Freeman A., 1119 N. Delaware St. (Freeman A. Leas) Levy, Calderon & Katz, 7 E. 21st St. (Lewis Hammond Levy, Irwin Katz) Dickson, Fred O., 503 Conkey St. (Fred O. Livengood, Harlan B., 1119 N. Delaware St. Dickson) (Harlan B. Livengood) Newberg, Mazur & Ahlf, 5231 Hohman Ave. Livengood, Hamilton and Livengood, 410 (Jacob M. Newberg) Board of Trade Bldg. (Karl I. Hamilton, Jr., N. Dale Livengood) Huntington Madden, W. M. & Company, 415 Board of Culp, David M., 304 U. B. Bldg. (David M. Trade Bldg. (4) (William M. Madden) Culp) McGee, John V., 300 Kahn Bldg. (John V. Hill, Myron, 340½ N. Jefferson St. (Myron McGee) Hill) McWilliams, King & Co., 1009 Merchants Bank Bldg. (Samuel W. McWilliams) Indianapolis Merriman, Maurice G., 20 E. 25th St. (Mau­ rice G. Merriman) Albershardt, Frederick C., 615 Fletcher Monroe, Ralph E., 628-30 Architects & Trust Bldg. (4) (Frederick C. Albershardt) Builders Bldg. (Ralph E. Monroe) Anderson, Charles A., 524 Circle Tower (4) Olive, George S. & Co., 528 Chamber of Charles A. Anderson) Commerce Bldg. (4) (Marshall S. Arm­ Bailey, Cord and Williams, 908 State Life strong, Joseph B. Baerncopf, M. Parnell Bldg. (Merlin M. Bailey, Noel E. Cord, J. Baker, K. J. Carpenter, Walter B. Chandler, Howard Williams) John D. Harrington, Tom L. Melven, Frank­ Boring, Roger V. & Company, 803 Archi­ lin H. Nelson, Geo. S. Olive, Sr., Geo. S. tects & Builders Bldg. (4) (Roger V. Bor­ Olive, Jr., John M. Raber, Ralph W. Snyder, ing) Paul S. Stanley, Troy G. Thurston, John J. Borts, Abraham A., 603 Inland Bldg. (4) (Abraham A. Borts) van Benten, Adrian E. Wilhoite) Broo, Ida S., 525 Indiana Trust Bldg. (Ida S. Painter, Howard W., 914 Fletcher Trust Bldg. Broo) (Howard W. Painter) Carmack, Bertram J., 1119 N. Delaware St. Parrish, K. B. & Co., 415 Board of Trade (Bertram J. Carmack) Bldg. (Kermit B. Parrish, Owen S. Parrish) Carter, Kirlin and Merrill, Peoples Bank Peat, Marwick, Mitchell & Co., 509 Mer­ Bldg. (Charlton N. Carter, Floyd H. Kirlin, chants Bank Bldg. (4) (John N. Merchant, Fred L. Merrill) Manager) Cassen, M. S. & Co., 1928 N. Meridian St. Pile, Roy J. & Co., 1142 Consolidated Bldg. (Manuel S. Cassen, Sanders Klein) (W. M. Mace, Roy J. Pile) Firm List of Members 41

Indiana (Continued) Schreier, Max, 6321 Evanston Ave. (20) Petersburg (Max Schreier) Kixmiller, H. F., First National Bank Bldg. Stevens, Charles E., 501 Circle Tower (Charles E. Stevens) (Herbert F. Kixmiller) Sykes, James L., 1119 N. Delaware St. (James L. Sykes) Plymouth Ward, William G., 108 E. Washington St. Umbaugh, H. J., 219 W. LaPorte St. (Her­ (4) (William Gordon Ward) schell J. Umbaugh) Weinberg, Donald, 615 N. Delaware St. (Donald Weinberg) Richmond Wilson, Gordon E., Circle Tower (4) (Gor­ Thomas, Wm. H., 126 N. 8th St. (Wm. H. don E. Wilson) Thomas)

Kokomo Rochester Aikman, Roy W., 200 Lincoln Bldg. (Roy Shore, Byron B., 1201 So. Main St. (Byron W. Aikman) Burdell Shores) Easterday and Easterday, 213 N. Washing­ ton St. (L. A. Easterday) Shelbyville Eck, Robert E., 310 Methodist Bldg. (Rob­ ert E. Eck) Lafayette D’Aoust, C. D., 37 Lafayette Loan & Trust South Bend Bldg. (Clarence D. D’Aoust) Crispin, Gordon S., 2804 Mishawaka Ave. (15) (Gordon Sinclair Crispin) Crowe, Chizek and Company, 311 St. Jo­ Laporte seph Bank Bldg. (C. F. Chizek, M. Mendel Hinton, Albert V., Jr., 311 First National Piser) Bank Bldg. (Albert V. Hinton, Jr.) Dincolo and Christman, 301 Ault Bldg. Keller, Warren H., 410 Fox St. (Warren H. (James Dincolo) Keller) Dobson, Vogel & Company, 224 W. Jeffer­ son Blvd. (1) (John J. Dobson, Jr., Nelson J. Vogel, John Z. Olcott, Frank C. Sheldon) Linton Ellis, Lee L., 209 Lafayette Bldg. (1) (Lee Greene, G. E., 20½ E. Vincennes St. (Geo. L. Ellis) E. Greene) Hawbaker, C. C., 2804 Mishawaka Ave. (C. C. Hawbaker) Koontz, Watson M., 321 S. Main St. (Wat­ Marion son M. Koontz) Gibbons, James M., Iroquois Bldg. (James M. Moore, Howard A., 201 Tower Bldg. (1) Gibbons) (Howard A. Moore) Pardieck, Landgren & Wolfe, 506 Tower Bldg. (Marquam O. Wolfe) Michigan City Price, Flatley and Company, National Bank Hill, Geo. R., 501½ Franklin St. (Geo. R. Bldg. (L. T. Flatley, Stanley R. Price) Hill) Rohleder, Carl F., 610 Tower Bldg. (1) (Carl F. Rohleder) Muncie Sullivan, Joun M„ 615 Odd Fellows Bldg. (1) (John M. Sullivan) Augburn, Mary W., 105 Plaza Bldg. (Mary Thomas, Lewis E., 314 Odd Fellows Bldg. W. Augburn) (Lewis E. Thomas) Huffer, Joseph S., 215 Forest Ave. (Joseph Willett & Wharton, 523 J. M. S. Bldg. (1) S. Huffer) (Daniel Loder Klein, Joseph John Miller, LaBerteaux, A. O., 118 S. Franklin St. (A. O. Jr., J. Russell Wharton) (LaBerteaux, Alvah O. LaBerteaux) Whitinger, R. J. & Company, 114 S. Frank­ lin St. (Herbert P. Harrington, Robert L. Terre Haute Hughes, John G. Shaver, Ralph J. Whit­ Bartram, David & Co., 413 Merchants Na­ inger) tional Bank Bldg. (David G. Bartram, Wil­ liam J. Stone, Jess W. Bowers, Harriet R. Hahn) New Albany Strachan & Metzger, 625 Cherry St. Brown and Monroe, Elsby Bldg. (J. R. (Charles W. Metzger, Edward K. Strachan) Shine) Willey, Curtis H., 15 Chamber of Com­ Harris, Robert W., Carnahan Bldg. (Robert merce Bldg. (Curtis H. Willey) W. Harris) Vincennes Chapman, Arthur R., 417 American Bank New Castle Bldg. (Arthur R. Chapman) LeMay, Gerald H., 108½ S. Main St. (Ger­ Miller, John R., 317 American Bank Bldg. ald H. LeMay) (John R. Miller)

Peru Warsaw McCarthy and Comerford, 11 W, Fifth St. Dahns & Yarian, 11316 S. Buffalo St. (John (Jack Kelton Comerford) L. Yanan) 42 American Institute of Accountants

Iowa Algona Augustine, Albert A., 715 Securities Bldg. (Albert A. Augustine) Spencer, John R. (John R. Spencer) Bader, L. C., 501 Insurance Exchange Bldg. Boone (Leslie C. Bader) Bos, Cornelius A., 1114 Savings & Loan Allen and Company, 716½ Story St. (Ernest Bldg. (Cornelius A. Bos) A. Bush) Ernst & Ernst, 505 5th St. (9) (J. E. Bemis, Billings and Company, 624 Story St. (Philip Manager) L. Billings) Halliday, J. F., 707 Locust St., (J. F. Halli­ day) Burlington Harrigan, Boatman & Gorgas, 317-320 In­ McGladrey, Hansen, Dunn and Company, surance Exchange Bldg. (Leslie C. Boat­ 311 Farmers and Merchants Bank Bldg. man, William G. Gorgas, Francis J. Harri­ (Charles E. Matsch, Claude M. Ernst, Mar­ gan) vin E. Baker) Knobbe, Gallagher & Co., 1010 Savings & Loan Bldg. (9) (Leonard W. Gallagher, C. Carroll B. Knobbe, E. F. Volberding, Gerald J. Morrow, Robert S., 10016 W. 5th St. (Rob­ Wadsworth) ert S. Morrow) Levy, Gerald, 307 Bankers Trust Bldg. (9) (Gerald Levy) Cedar Rapids McClure & Co., 1008 Liberty Bldg. (J. H. McClure, John H. McClure, Jr.) Allen and Company, 227 Guaranty Bldg. (Ed­ McGladrey, Hansen, Dunn and Company, ward F. Bock) 1114 Savings and Loan Bldg. (Marvin R. McGladrey, Hansen, Dunn and Company, Selden, Jr., Robert C. Timmins) Merchants National Bank Bldg. (Roy E. Melone, Ralph E., 607 Bankers Trust Bldg. Barnes, Leo E. Burger, Frank H. Cosgrove, (Ralph E. Melone) Keith W. Dunn, Donald E. Schmidt, Wal­ Meriwether and Wood, 304 Farm Bureau ter W. Badger) Bldg. (9) (Robert L. Meriwether) Meltzer, B. J., 229 Guaranty Bank Bldg. Muehle, Louis J. & Company, 500 Shops (B. J. Meltzer) Bldg. (9) (Louis J. Muehle) Mussman, Fred E., 521 Merchants National Nolte, Cornman and Company, 800 Liberty Bank Bldg. (Fred E. Mussman) Bldg. (Edward L. Nolte, M. A. Cornman) Williams, Edward A., 2835 Seely Ave. S. E. Oden, John S., 600 Des Moines Bldg. (John (Edward A. Williams) S. Oden) Prouty, Worden & Co., 726 Des Moines Bldg. Charles City (9) (Glen S. Worden) Burke, Kenneth J., 208 Ellis Block (Kenneth Ream, Martin, Cloutier & Sanderson, 706 J. Burke) Savings and Loan Bldg. (9) (Roger R. Cloutier, Emmett Wm. Martin, L. F. Ream, Clinton Robert B. Sanderson) Brooks, O’Conner & Brooks, 309 Tucker Smith, Sidney B., 433 Insurance Exchange Ave. (Lester H. Mangold) Bldg. (Sidney B. Smith) McGladrey, Hansen, Dunn and Company, Troxel, Leland W., 602 Flynn Bldg. (Leland 202 Ankeny Bldg. (F. A. Cover) W. Troxel) Oakleaf & Rutenbeck, 2320 N. 2nd St. (L. Wolf and Company, 1036 Des Moines Bldg. K. Rutenbeck) (Merton G. Burbank, Maurice W. Lindquist, Fred J. Peterson) Davenport Doyle & Keenan, 623 Davenport Bank Bldg. Dubuque (James P. Doyle, J. E. Keenan) Brooks, O'Connor & Brooks, 315 Bank & In­ McGladrey, Hansen, Dunn and Company, surance Bldg. (Maurice E. Brooks, Waldo 927 Davenport Bank Bldg. (William C. E. Brooks, Clement D. O’Connor) Boldt, Jr., Robert P. Fritzsche, George H. Kisting, Andrew J., 1360 Alta Vista St. (An­ Hansen, David F. Wentworth) drew J. Kisting) Nagle, John E., 409 Putnam Bldg. (John E. Kolf, Robert J., 520 Bank & Insurance Bldg. Nagle) (Robert J. Kolf) North, J. W. and Co., 828 Davenport Bank Martin, George T., No. 1 Dubuque Bank Bldg. (Earl W. Druehl, Eugene F. McAllis­ Bldg. (George T. Martin) ter) Pink & Fahey, 1001 American Trust Bldg. Paulsen, The R. W. Co., 717 Kahl Bldg. (Charles A. Fahey) (Roy W. Paulsen) Estherville Decorah Coxson, Richard G., Gaarde Bldg. (Richard Barth & Hayes, 105 Court St. (Frank R. G. Coxson) Barth, Adolph R. Hayes) Fairfield Des Moines Graf, Lewis E., 54½ N. Main St. (Lewis E. Graf) Addison, James C. and Company, 316 Sav­ ings & Loan Bldg. (James C. Addison, Eu­ gene R. Severs) Fort Dodge Allen and Company, 708 Hubbell Bldg. Addison, James C. and Company, 721 Snell (Lloyd R. Bock, C. Arnold Carlson, George Bldg. (Gene C. Gutknecht, Manager) R. Lautenbach, Carroll E. Mann, W. N. Mc­ Lawson, Howard J., 307 State Bank Bldg. Coy, Louis I. Nussbaum, Linden C. Speers) (Howard J. Lawson) Firm List of Members 43

IOWA (Continued)

Pulis, Earl G., 411 Snell Bldg. (Earl G. Stephenson, G. A. & Company, 212½ E. Pulis) Main St. (C. Kenneth Anderson, George A. Sergeant, Arthur E., Carver Bldg. (Arthur Stephenson) E. Sergeant) Shenandoah Grinnell West, Dennis, 612½ W. Sheridan Ave. (Den­ nis West) Briggs, Roger Wm., 808 Fourth Ave. (Roger Wm. Briggs) Sioux City Neveln, Norris C., 6 College Park Rd. (Nor­ ris C. Neveln) Arkin, Lynn A., 310 Badgerow Bldg. (1) Lynn A. Arkin) Goldberg, Louis S., 305 Commerce Bldg. Holstein (Louis S. Goldberg) Curtis and Hunzelman (Warren E. Curtis) Keightley & Pederson, 610 Davidson Bldg. (1) (Ralph W. Pederson) Schroer & Rise, 327 Security Bank Bldg. Iowa City Clayton L. Rise, Harold A. Schroer) McGladrey, Hansen, Dunn and Company, Shipway, R. J. & Co., 671-73 Orpheum Elec­ 324 Savings and Loan Bldg. (Harold G. tric Bldg. (Richard J. Shipway, G. R. Swan­ Petershagen) son) Shubb, Myer, 207 Commerce Bldg. (9) Keokuk (Myer Shubb) McGladrey, Hansen, Dunn and Company, Taylor and Nichols, 507 Benson Bldg. (5) 28-30 N. 5th St. (Charles R. Cole) (Sidney L. Taylor) Williams & Company, 484 Orpheum Electric Bldg. (C. A. Williams, R. V. Williams) Marshalltown Wester, R. A. and Company, Willard Bldg. Storm Lake (A. R. Keller, R. A. Wester) Curtis and Hunzelman, 602½ Lake Ave. (W. J. Hunzelman) Mason City Gage, Edgar S. & Co., 725 Brick & Tile Bldg. Waterloo (Edgar S. Gage, Keith A. Jacobson) Carney-Lynch Company, 421 Insurance Bldg. (James F. Carney, Robert J. Alexander, Fred W. Marold) Mt. Pleasant Hostetler, Charles N., 311 Insurance Bldg. Swan, William C., Crane Bldg. (William C. (Charles N. Hostetler) Swan) Rogers, F. C., 425 Franklin St. (Francis C. Rogers) Oskaloosa Stover-Den Hartog Co., 400 W. Mullan Ave. (Tunis E. Den Hartog, E. L. Stover) Blomgren, F. H., Iowa Trust & Savings Bank Wise, Baker & Co., 610 Marsh Place Bldg. Bldg. (F. H. Blomgren) (Delphos W. Baker, Homer E. Wise)

Ottumwa Waverly Smith, R. W., 106 N. Market St. (R. W. Harris, Robert E., 112½ 1st St., S.E. (Rob­ Smith) ert E. Harris)

Kansas Abilene Concordia Simmons, Roy N., 300 N. Cedar (Roy N. Kennedy and Coe, Box 522 (Clifford E. Simmons) Roberts, Manager) Arkansas City Dodge City Parman, William E., 505 A. C. Office Bldg. Hogue, Ross D. & Co., First National Bank (William E. Parman) Bldg. (Ross D. Hogue, Richard W. Gutmann) Williams, John J., Suite 220, Home National Bank Bldg. (John J. Williams) Eldorado Cory, Webster, Howard & Smith, Smith Atchison Bldg. (A. Lynn Lawrence) MacLaren, Malcolm, 4 Blair Bldg. (Malcolm MacLaren) Emporia Miller, John M., Professional Bldg. (John Brinkman, Leo J., 515 Citizens National Bank M. Miller) Bldg. (Leo J. Brinkman) Chanute Great Bend Gottlieb, Leo, 23 N. Grant (Leo Gottlieb) Poos, John W., 1105 Williams Ave. (John W. Poos) Coffeyville Hays Belt, C. Robert, Plaza Bldg. (C. Robert Wiesner, Fred L., Schenck Bldg. (Fred L. Belt) Wiesner) 44 American Institute of Accountants

Kansas ( Continued) Hutchinson peka Bldg. (Joseph O. Garrison, Don F. Gresser) Cornell & Company, 623 Wiley Bldg. (Nor­ man R. Settle) Houser, Ralph E., 121 E. 8th (Ralph E. Pierce, Faris & Company, 401-3 Wolcott Houser) Bldg. (Harry Faris, L. Floyd Pierce, Virgil Mize, Robert P., National Bank of Topeka W. Cochran) Bldg. (Robert P. Mize) Paxson and Richel, 506 Columbian Bldg. Swanson-Holford Company, 527 N. Main (Floyd P. Holford) (C. L. Paxson, W. A. Richel) Shapiro, Roy, 1808 Pembroke Lane (Roy Shapiro) Independence Acre, Joseph, Box 107 (Joseph Acre) Wichita Bonicamp, Koelling & Smith, 1420 Union Junction City National Bank Bldg. (2) (John P. Boni­ Strain, John A., 725½ N. Washington (John camp, J. T. Koelling, Glenn W. Smith, A. Strain) Hugh C. Braly, Jack D. Chism, Earl R. Coder) Kansas City Cory, Webster, Howard & Smith, 404 Koch Bldg. (Robert I. Cory, Max Howard, B. L. Farmer, J. M. & Co., 1401 Fairfax Trafficway Smith, Grant R. Webster) (Wilma D. Farmer) Farrow and Thompson, 317 Central Bldg. Martin-Gladman & Company, Bennett Bldg. (Rollo O. Thompson) (Robert Gladman, Murray Martin) Farrow, Chester F. and Company, 317 Cen­ Sinderson, Little & Lashell, 475 New Broth­ tral Bldg. (Chester F. Farrow) erhood Bldg. (11) (Sam W7. Sinderson, Geo. Fox, Elmer E. & Company, 407 Fourth Na­ W. Sinderson, Robert S. Mueller) tional Bank Bldg. (2) (Elmer E. Fox, Carl Troupe, William J. & Co., 1007 Huron Bldg. A. Nelson, C. Merritt Winsby) (James T. Kehoe, William J. Troupe) Houghton & Peterson, 502 Bitting Bldg (2) Whittemore, Leslie E. & Co., 501 Huron (Ira L. Houghton, Ernest A. Peterson) Bldg. (Robert C. Hilton) Ireland, Orris R., 1023 Beacon Bldg. (Orris R. Ireland) Lawrence Kubik, F. B. & Company, 1106 Brown Bldg. Lesh, Warren N., The Lawrence National (Leslie Goodpasture, Ben F. Kubik, Fred Bank Bldg. (Warren N. Lesh) B. Kubik, Max C. Rankin, Clifford L. Weatherwax, John T., 837½ Massachusetts Shields, Emmett D. True) (John T. Weatherwax) Lee, Robert M., 102 Insurance Bldg. (Robert M. Lee) McPherson Menkemeyer & Dickey, 305 Central Bldg. (2) (Richard D. Dickey, Russell Menke­ Haury & Haury, 216 Grand Bldg. (Kenneth meyer) K. Haury) Moberly, West & Calvin, 918 Central Bldg. (Roy E. Calvin, Rex M. Jennings, William Mission H. Moberly, Ivan M. West) Swain, W. J., 5125 W. 57th St. (W. J. Swain) Morgan, Nelson & Krueger, 902 Schweiter Bldg. (2) (Sterling E. Krueger, L. Irwin Newton Morgan, Vernon Nelson) Haury & Haury, 203 Railroad Loan Bldg. Nathan, S. A. Jr., 208 Brown Bldg. (S. A. (Robert Arthur Haury) Nathan, Jr.) Romine, Cecil, 803 Central Bldg. (Cecil E. Oberlin Romine) Rossdutcher, Charles & Co., 327 Beacon Dowling, Arthur J. (Arthur J. Dowling) Bldg. (C. W. Rossdutcher) Sanders, A. B. & Company, 313 First Na­ Ottawa tional Bank Bldg. (A. B. Sanders) Henning, Homer J. & Company, Bennett Selfridge, O. J. & Company, 216 E. Water­ Bldg. (Homer J. Henning) man (2) (Oliver John Selfridge) Shaul, K. K. and Company, 2802 E. Doug­ las Ave. (K. K. Shaul) Pittsburg Smith, Vane, 608 K.F.H. Bldg. (2) (Vane Loy, Wallace J., Professional Bldg. (Wallace Smith) J. Loy) Spurrier, Stanley & Co., 603 Beacon Bldg. (Stanley Spurrier) Salina Unrau and Regier, 1023 Beacon Bldg. (2) Kennedy and Coe, United Bldg. (Clarence L. (D. Clarence Unrau, Louis R. Regier) Coe, Milton J. Kennedy, Ralph E. Reitz, Ed­ Unruh, Walter R., 515 Beacon Bldg. (Wal­ ward T. Shea) ter R. Unruh) Wolkow, Bernard E., Rm. 404, 321 E. Wil­ Topeka liam (2) (Bernard E. Wolkow) itherspoon Bjorkman, Carl H. & Co., 1101 Topeka Ave. W , C. E., 604 Schweiter Bldg. (C. (Carl H. Bjorkman) E. Witherspoon) Young, Arthur & Company, 307 Wheeler- Brelsford, Gifford and Hardesty, 606 New England Bldg. (George W. Batz, H. W. Kelly-Hagny Bldg. (2) (Vincent A. Smith) Gifford, W. F. Hardesty, Steve Roper) Fleming, Kenneth A., 643 New England Winfield Bldg. (Kenneth A. Fleming) Stephenson, Edw. B., 107 E. 9th (Edw. B. Garrison & Gresser, National Bank of To- Stephenson) Firm List of Members 45

Kentucky Ashland Thorp, W. Walter, 135½ W. Short St. (W. Kelley & Galloway, 808 Second National Walter Thorp) Bank Bldg. (Allen R. Galloway, Harold E. Kelley) London May, Howard M., P. O. Box 1341 (Howard M. May) Ackerson, Louis E., 103 Catching Bldg., Otis, Samuel Clay, 516 Second National (Milton G. Moore, Manager) Bank Bldg. (Samuel Clay Otis) Louisville Bowling Green Ackerson, Louis E. and Associates, 709 Holland, Sneed and Moore, 408 ½ E. Tenth Marion E. Taylor Bldg. (Louis E. Acker­ St. (David L. Sneed) son) Meany, James R. & Associates, 812 State Ashcraft, Arthur L., Louisville Trust Bldg. St. (Carl N. Kelley, James R. Meany, Harry (2) (Arthur L. Ashcraft) C. Peart, Jr.) Banet, Howard O., 510 Kentucky Home Life Bldg. (2) (Howard O. Banet) Bell & Walker, 1002 Hoffman Bldg. (2) Covington (J. L. Bell, Frank S. Walker) Bailey, Espy, First National Bank Bldg. (Espy Bowden, E. A., 203 Republic Bldg. (2) (E. Bailey) A. Bowden) Gardiner, Clinton F., 823 Arlington Rd. Brown, A. Luke, St. Matthew’s National (Clinton F. Gardiner) Bank Bldg. (7) (A. Luke Brown) Brown & Monroe, Washington Bldg. (2) Danville (Stanley H. Bergmann, J. B. Brown, An­ thony Frerman, V. G. Monroe) Killebrew, Robinson & Wilson, Farmers Christen, Brown, McCroskey & Rufer, 1011 National Bank Bldg. (Charles O. Robinson, Kentucky Home Life Bldg. (John E. Brown, H. Keith Wilson) Albert Christen, Lane McCroskey, A. Davis Rufer) Erlanger Churney, Marvin L., 904 Hoffman Bldg. Rankin, Otwell C., 9 Dixie Highway (Ot­ (2) (Marvin L. Churney) well C. Rankin) Compton, C. B. Co., 1109 Kentucky Home Life Bldg. (Charles Beverly Compton, Em­ Frankfort mett W. Kottke) Cotton, William Company, 1008 Columbia Mitchell, Charles T., 312 Lewis St. (Charles Bldg. (William Cotton. Thomas H. Dowell, T. Mitchell) J. J. Marrs, Joe H. Wallingford) Cox & Oldham, Stock Yards Bank Bldg. (6) Glasgow (Henry A. Cox, M. Durbin Oldham) Jones, Howard M., East Public Sq., (Howard Ernst & Ernst, 239 S. 5th St. (2) (Wilbur M. Jones) R. Williamson) Erskine, Charles W., 506 Realty Bldg. (2) (Charles W. Erskine) Henderson Escott, Grogan & Co., 543 S. Third St. (2) Collins, Robert L., Ohio Valley Bank Bldg. (C. R. Escott, Waller Grogan, G. Byron (Robert L. Collins) Kirby, Maurice Luker, L. B. McIntire, John Wood, Everett C., P. O. Box 383 (Everett C. Meredith, Lowell Nichols, Lewis A. C. Wood) Schloemer, Jos. R. Wermeister, Ulysses S. Whalin) Hopkinsville. Eskew, Gresham & Diersen, 706 Kentucky Maloney, Albert B. & Company, 530 W. Home Life Bldg. (2) (Fred H. Bower, Mil­ Ninth St. (Francis C. Newton) ton H. S. Cooper, Joseph H. Diersen, Thurman, Duard N., First-City Bank Bldg. Samuel W. Eskew, Austin H. Gresham, (Duard N. Thurman) Joseph G. Stocker, Warren G. Von Roenn, Vernon Fay Watson) Fowler & Van Overbeke, 1906-8 Kentucky Lexington Home Life Bldg. (2) (Earle B. Fowler, Bellamy, M. Kenneth, 217 Citizens Bank Frank Van Overbeke, Jr.) Bldg. (M. Kenneth Bellamy) Greweling, Grover C. and Company, 1606 Briscoe, U. G. & Company, 812 Security Kentucky Home Life Bldg. (Harold B. Wil­ Trust Bldg. (U. G. Briscoe, Harold Gene liams, Jr.) Snider) Hagan, P. Willett, 1526 Kentucky Home Eskew, Gresham & Diersen, First National Life Bldg. (P. Willett Hagan) Bank Bldg. (E. Ellis Sutton) Hammer, William D., Kentucky Home Life Fortune, Helen H., Wellington Arms (Helen Bldg. (William D. Hammer) H. Fortune) Hardesty, Charles H., Heyburn Bldg. Goldfarb, Benjamin, 301 Central Bank Bldg. (Charles H. Hardesty) (Benjamin Goldfarb) Hatton, Charles R., Post Office Bldg., St. Hifner and Potter, 145 E. High St. (W. A. Matthews, 136 Breckinridge Lane (7) Hifner, Jr., Rex B. Potter) (Charles R. Hatton) Paris, J. C. & Co., 208 Central Bank Bldg. Heeb, Carl J., 4905 S. 3rd St. (14) (Carl (Lyman H. Everly, J. C. Paris) J. Heeb) Pipes, C. B. and Company, 111-113 Exchange Heffner, John Carl, 105 W. Main St. (John Bldg. (C. B. Pipes) Carl Heffner) Shields, C. C., 1477 Leestown Rd. (Charles Howard, Geo. W., Jr., Kentucky Home Life C. Shields) Bldg. (Geo. W. Howard, Jr.) 46 American Institute of Accountants

Kentucky (Continued) Humphrey Robinson & Company, 1712 Hey­ James C. Warren, Marvin H. Warren, burn Bldg. (Joseph A. Hunter, A. M. Kel­ Wallace Wallen, L. C. J. Yeager) lerman, Robert B. Lancaster, Stanley P. McGee, Malcolm B. McMullen, Robert Mayfield Miller, I. Planck, William D. Selby, W. Kenneth Simpson, Bradley O. Turner) Oakley & Reed, 119 S. 7th St. (George H. Imhof, Veatch and Kauffmann, The Wash­ Reed) ington Bldg. (2) (Irvin W. Imhof, Clarence A. Veatch, Henry M. Kauffmann) Middlesboro Kane & Magel, 245 Francis Bldg. (2) (Ken­ Dooley & Dooley, Masonic Bldg. (Edward M. neth S. Kane, John E. Magel) Dooley, Frank J. Dooley) Lybrand, Ross Bros. & Montgomery, Hey­ Fritz. George S., Nicholson Bldg. (George burn Bldg. (J. Wesley Huss) S. Fritz) Lynch, John D., 510 Kentucky Home Life Bldg. (2) (John D. Lynch) Murray Lynn, A. J., 459 Starks Bldg. (A. J. Lynn) Oakley & Reed, 203 South Fifth Street Marrs and Associates, 1008 Columbia Bldg. (Charles Herbert Oakley) (2) (William Cotton, James J. Marrs) Nauman, Nauman and Company, 233 Starks Bldg. (A. J. Nauman) Newport Petot, John S. and Company, 122 S. 4th Thorburn, Edwin F., Newport Finance Bldg. St. (Joseph P. Jones, Jr., John S. Petot, Sr., (Edwin F. Thorburn) John S. Petot, Jr.) Queenan and Wooldridge, Washington Bldg. Owensboro (James F. Queenan, Joseph T. Wooldridge) lexander ompany Roth, Louis T. & Co., 309 Marion E. Tay­ A & C , 507½ Frederica St. lor Bldg. (Louis T. Roth) (Edward T. Alexander, John Sargent Miller) Samuels, Sylvan, 1223 Heyburn Bldg. (Syl­ Boswell & May, Holland Bldg. (J. O. Bos­ van Samuels) well, Fernander L. May) Schildt, Clement F., 508-9 Southern Trust Rousseau, James J., 5, 113 E. Third St. Bldg. (2) (Clement F. Schildt) (James J. Rousseau) Schneider, Schneider and Lindell, 606 Re­ public Bldg. (2) (T. Leslie Lindell, Jr., Paducah F. C. Schneider, Jr.) Lee, Morris A., 221 Citizens Savings Bank Switow, Milton D., 600 W. Market St. (2) Bldg. (Morris A. Lee) (Milton D. Switow) Schuette & Taylor, 311 Citizens Bank Bldg. Thomas, Richard H., 201 Vaughan Bldg. (Ralph H. Schuette, Harrar W. Taylor) (Richard H. Thomas) Webb & Warren, 109 Guthrie Bldg. (H. Thompson, Albert C., 912 Kentucky Home William Lentz) Life Bldg. (Albert C. Thompson) Williams, Ralph V., 416 Citizens Bank & Waldman & Levitan, 414 Marion E. Taylor Trust Co. Bldg. (Ralph V. Williams) Bldg. (2) (Ray E. Gayheart, Irvin L. Le­ vitan, Charles S. Reich, Max Waldman, Mel­ Paintsville vin R. Youngblood) Wasserman, Irvin L., 1010 Washington Bldg. Hager, Nat H., Second National Bank Bldg. (Irvin L. Wasserman) (Nat H. Hager) Webb & Warren, 318 Tyler Bldg. (2) (Rob­ ert M. Warren, Clarence H. Webb) Richmond Weiss, Seymour, 318 S. Fifth St. (2) (Sey­ Adams, William E., 130 N. Second St. (Wil­ mour Weiss) liam E. Adams) Welenken & Master, 1901 Kentucky Home Life Bldg. (2) (Herbert L. Brown, Emil P. Graas, Moses Master, Harry Welenken) St. Matthews Wetterer, William S. & Co., 327 Fincastle Riedel, J. R., Post Office Bldg (Joseph R. Bldg. (Robert H. Wetterer, William S. Wet­ Riedel) terer) Wheeler, Charles M., 1303 Heyburn Bldg. (2) (Charles M. Wheeler) Winchester Yeager, Ford & Warren, 820 Kentucky Lary, Virgil P. and Company, Clark County Home Life Bldg. (2) (Henry S. Fish, Gor­ Bank Bldg. (Katherine K. Hastings, Virgil don Ford, Lawrence Long, Robert J. Titzl, P. Lary, Sr.)

Louisiana Abbeville Baton Rouge Donohue, John P., 109 Trivoli St. (John Bourgeois, Hannis T., 605 Roumain Bldg. P. Donohue) (Hannis Taylor Bourgeois) Carroll, H. V., 202 Kean Bldg. (1) (H. V. Alexandria Carroll) Hawthorn, Waymouth & Payne, 600 De­ Carter & Carter, 150 St. Louis St. (Arthur Soto St. (Junius H. Payne, Jr.) L. Carter, H. Newton Carter) LaCroix, Walter S., Jr., Commercial Bldg. Champagne, L. A. & Co., 305 Guaranty In­ (Walter S. LaCroix, Jr.) come Life Bldg. (Lionel A. Champagne, Morgan and Erskins, 403 Guaranty Bank Sidney A. Champagne, Milton T. Coving­ Bldg. (George W. Erskins) ton) Firm List of Members 47

Louisiana (Continued) Fincher, John Ramsey, P. O. Box 1389 (2) Barton, Pilie & Wermuth, 600 Carondelet (John Ramsey Fincher) Bldg. (12) (Meyer Barton, Louis H. Pilie, Hawthorn, Waymouth & Payne, 1038 Main Irving B. Cohen, Abner E. Hughes, Nathan St. (Robert B. Hawthorn, John F. Way­ Wallfisch) mouth, Staten H. Wilsford) Bourgeois, Albert A., Jr., 11 San Carlos Hopkins and Swyers, 1208 Louisiana Na­ Ave. (Albert A. Bourgeois, Jr.) tional Bank Bldg. (William E. Swyers) Bourgeois, Russell & Company, 1106 Hi­ Kolb & Bernard, 801 Louisiana National bernia Bank Bldg. (12) (Sidney S. Bour­ Bank Bldg. (J. H. Bernard, Jr., Allison geois, Jr., Charles Bennett, James W. R. Kolb) Thokey) Lee, Basil M. & Company, 224 Wieck Bldg. Brener, Moses E., 830 Audubon Bldg. (16) (Harris J. Chustz, Basil M. Lee) (Moses E. Brener) Postlethwaite and Lee, 1214 Main St. (F. Byrne, J. K. & Co., 1812 American Bank Cayce Lee, Alexander L. Postlethwaite, Jr.) Bldg. (John A. Peyroux, Jr., Andrew S. Thomas, A. Edgar, 426 Reymond Bldg., Third Seferovich, August A. Wegmann) St. (A. Edgar Thomas) Caballero and Roger, 1316 National Bank of Commerce Bldg. (Laurent J. Roger) Bossier City Campell, Goldstein & Glade, 810 Richards Bldg. (12) (Morris Campell, Leonard Walker, Harry B., 710 Barksdale Blvd. Glade, David L. Goldstein, Bernard H. (Harry B. Walker) Levy) Carp, Sidney D., 2016 American Bank Bldg. Crowley (12) (Sidney D. Carp) Carriere & Carriere, 1017 Carondelet Bldg. Broadhurst, Robert C., 205 First National (Joseph M. Carriere) Bank Bldg. (Robert C. Broadhurst) Chamberlain, Otis J., 711 Carondelet Bldg. (Otis J. Chamberlain) DeRidder Coiron, George A., Jr., 952 National Bank Wooten, John T., Hood Bldg. (John T. of Commerce Bldg. (George A. Coiron, Wooten) Jr.) Costa, Joseph, Jr., 404 St. Charles St. (12) Lafayette (Joseph Costa, Jr.) De Verges, Ed. J., 717-20 Whitney Bldg. (12) Darnall, Eugene H., 107 E. Vermilion St. (Edward J. deVerges) (Eugene H. Darnall) Dienes, Malcolm M. & Company, 629 Com­ Patt, John E., 301 Jefferson St. (John E. mon St. (12) (Norman E. Breitling, Jr., Patt) Malcolm M. Dienes) Voorhies, Raynald J. & Company, Bonnet Doody, Louis C., 408 Maritime Bldg. (Louis Bldg. (Raynald J. Voorhies) C. Doody) Dubourg, Thomas A., 601 Pan-American Lake Charles Bldg. (12) (Thomas A. Dubourg) Heard, McElroy & Vestal, P. O. Box 763 Duplantier, Armand Joseph, Jr., 1516 Se­ (Charles I. McElroy) ville Dr. (Armand Joseph Duplantier, Jr.) North, Newton S., P. O. Box 745 (New­ Durham, Herman P., 1613 National Bank ton S. North) of Commerce Bldg. (16) (Herman P. Dur­ Quirk, Charles P., 201 Noble Bldg. (Charles ham) P. Quirk) Ehrlicher, Joseph G., 426 National Bank of Commerce Bldg. (Joseph G. Ehrlicher) Ernst & Ernst, 200 Carondelet St. (12) Monroe (J. A. Ward) llison dward E , E B., 128 Jackson St. (Ed­ Eversmeyer, W. H. & Company, 2015 Amer­ ward B. Ellison) ican Bank Bldg. (Walter H. Eversmeyer) Farmer, J. Frank, 1111 Ouachita National Ferry and Guidry, 438 National Bank of Bank Bldg. (J. Frank Farmer) Commerce Bldg. (Henry L. Ferry) Garelick, Bradley and Heller, 212 Arkan­ Fort, Arthur, 743 National Bank of Com­ sas Ave. (James B. Bradley, Jr., J. S. Gare­ merce Bldg. (12) (Arthur Fort) lick, Everett G. Heller) Frank & Wegmann, 512 Pere Marquette Glazer, Maurice, Bernhardt Bldg. (Maurice Bldg. (James A. Bowers, Walter H. Frank) Glazer) Giraud, Lewis A., 407 Whitney Bldg. (Lewis Myatt, A. B. & Co., 311-315 Bernhardt A. Giraud) Bldg. (Alexander B. Myatt) Grimader, Carlos J., 830 Audubon Bldg. North, Charles C., P. O. Drawer 1702 (16) (Carlos J. Grimader) (Charles C. North) Guenther, Leo S., 1227 National Bank of Savage, Walter S. & Company, 306 Oua­ Commerce Bldg. (Leo S. Guenther) chita National Bank Bldg. (H. Brinson Harmon, A. A. Company, 807 Carondelet Miles, Daniel Milton Moore, Jr., John Bldg. (Augustus A. Harmon) Francis Savage, Walter S. Savage) Haro, Emile G., Jr., 321 Carondelet Bldg. (Emile G. Haro, Jr.) New Iberia Harris, Seymour J., 640 Tchoupitoulas St. Hearne & Jacobs, 115 E. St. Peter St. (David (Seymour J. Harris) C. Hearne) Hartmann, John F. & Company, 449 Na­ tional Bank of Commerce Bldg. (William G. Aly, John F. Hartmann, L. E. Lunce­ New Orleans ford, Eugene F. Monnier) Barry, Denis A. & Co., 403 American Bank Haskins & Sells, 1021 Hibernia Bank Bldg. Bldg. (Denis A. Barry, Clifton A. Mor­ (12) (George E. Conroy, Gayle L. Dal­ vant) feres) 48 American Institute of Accountants

Louisiana (Continued) Hearne & Jacobs, 207 Cigali Bldg. (Bernard Weis, C. and Company, 1214 Hibernia Bank S. Jacobs) Bldg. (George H. Giraud, Jr., Camille Hienz, E. G. & Co., 1700 Canal St. (Edward Weis) G. Hienz) Whittaker, R. V. & Co., 426 Whitney Bldg. Hingle, Norwood N., Jr., 742 National Bank (Jackson P. Ward, R. V. Whittaker) of Commerce Bldg. (12) (Norwood N. Winters, Henry J., Jr., 2922 Metairie Rd. Hingle, Jr.) (20) (Henry J. Winters, Jr.) Hollis, Thomas L., 830 Audubon Bldg. Woolley, B. B. & Co., Maritime Bldg. (12) (Thomas L. Hollis) (B. B. Woolley) Jacobs, Henry, 1101 B. Pere Marquette Bldg. (Henry Jacobs) Opelousas Jones, William B. & Company, National Bank of Commerce Bldg. (William B. Dowling & Bellard, Chauvin Bldg. (Carl Jones, Leland S. Montgomery, Jr.) Joseph Bellard, John S. Dowling) Labanca, Francis J., 4430 S. Galvez St. (Francis J. Labanca) Ruston Lafrentz, F. W. & Co., 1028 Whitney Bldg. Holladay, Robert E., III, P. O. Box 111 (Thomas A. Williams) (Robert E. Holladay, III) Lankston, John O., 1411 National Bank of Willard, Roy H., P. O. Box 414 (Roy H. Commerce Bldg. (John O. Lankston) Willard) Laporte, John J. and Company, 805 Mari­ time Bldg. (12) (Francis Maynard De­ Shreveport lorme, John J. Laporte) Lauer, Margaret E., P. O. Box 7005 (19) Battle, Buford D., 222 Spring St. (Buford (Margaret E. Lauer) D. Battle) LeBreton, Walter J., Audubon Bldg. (Wal­ Brown & O’Hearn, 512 Ricou-Brewster Bldg. ter J. LeBreton) (Dwight M. Brown, Taylor W. O’Hearn) LeGardeur, R. J. & Company, 414 Audubon Burke, Milton P., 1107 Shelby Bldg. (Mil­ Bldg. (R. J. LeGardeur, Lloyd Robert ton P. Burke) Marks) Burroughs, William Roy Lee, 316 Johnson Mistrot, Lloyd J., 1451 National Bank of Bldg. (William Roy Lee Burroughs) Commerce Bldg. (Lloyd J. Mistrot) Carruth, John G., Jr., 3862 Greenway Pl. Murphy, Chas. B., 338 Baronne St. (Chas. (2) (John Glassell Carruth, Jr.) B. Murphy) Colbert & Pasquier, 1603 Slattery Bldg. Ott, Prados & Verlander, 713 Maritime (Charles Francis Pasquier, Claude M. Pas­ Bldg. (Richard G. Verlander) quier) Peat, Marwick, Mitchell & Co., Hibernia Eglin, Ralph B., Commercial National Bank Bank Bldg. (12) (Harry J. Williams) Bldg. (Ralph B. Eglin) Pedelahore and Kiser, 1136 National Bank Frost and Frost, P. O. Box 1233 (Royal of Commerce Bldg. (12) (S. H. Kiser, J. H. Frost, Jr.) Earl Pedelahore) Gates, R. F. and Company, 530 Giddens- Pines, Sigmund, 1324 Richards Bldg. (Sig­ Lane Bldg. (R. F. Gates, Gilbert L. Sib­ mund Pines) ley) Price Waterhouse & Co., 210 Baronne St. Griffith & Hettler, 406 Ricou-Brewster (12) (Harold Rives, Manager) Bldg. (Luther B. Griffith, Fred R. Hettler) Quere, Armand F., Jr., 2661 LePage St. (Ar­ Hayes, George M., 3109 Alexander Ave. mand F. Quere, Jr.) (George M. Hayes) Rapier, George S. & Co., 1127 Hibernia Head, J. William, 403 Johnson Bldg. (23) Bank Bldg. (12) (A. S. Barre, George S. (J. William Head) Rapier, George E. Rapier) Heard, McElroy and Vestal, P. O. Box Revere, S. Paul, 305 Magazine St. (12) (S. 1304 (Edward N. Atkinson, O. Patrick Paul Revere) Avinger, Jr., S. Berton Heard, William D. Robbert & Favaloro, 1813 National Bank of Sandifer, Jr., Charles E. Vestal) Commerce Bldg. (12) (John L. Favaloro, Herring and Hurley, 809 Giddens-Lane H. P. Robbert, William H. Robbert) Bldg. (Hershel H. Herring, Roy S. Hurley) Robinson, C. G. & Co., 905 American Bank Jeter and Schober, 1106 Shelby Bldg. (Hor­ Bldg. (George Landwehr, Irby D. Magee) ace H. Jeter, Milton W. Schober) Ryniker, Bates & Verlander, 724 Maritime Klady & Brooke, 1172 Louisiana Ave. (C. Bldg. (12) (S. W. Ryniker, J. L. Bates, L. Brooke) Jr., E. R. Verlander) Lacy, Kenneith F., 303 Commercial Na­ Schenck, Trahan & Goodspeed, 517 Caron­ tional Bank Bldg. (Kenneith F. Lacy) delet Bldg. (12) (Leonard E. Schenck, An­ Mattison & Gaston, 1315 Commercial Na­ thony J. Trahan, Warren S. Goodspeed) tional Bank Bldg. (Erskin A. Gaston) McGuirt, Tom B., 620 Giddens-Lane Bldg. Seemann, Charles L. & Company, 804 Car­ (Tom B. McGuirt) ondelet Bldg. (J. Louis Ford, Charles L. Opferkuch and West, 818 Commercial Bldg. Seemann) (Robert E. Opferkuch, Ellis A. West) Sere, Darby and Company, 304 Industries Peat, Marwick, Mitchell & Co., 418 Mar­ Bldg. (James A. Reso, Darby Sere) ket St. (J. R. Bartlett) Siephenson, M. B., 2622 Poydras St. (12) Redfield and Armstrong, 813 Johnson Bldg. (M. B. Stephenson) (Dale Armstrong, E. E. Armstrong) Stevens, Edgar L., 816 Florida Blvd. (24) Renov, Max H., 715 Shelby Bldg. (Max H. (Edgar L. Stevens) Renov) Stouse and Spilsbury, 305 Levert Bldg. Roberts & Rockefeller, 825 Johnson Bldg. (Sidney T. Spilsbury) (W. Theron Roberts, C. S. Rockefeller) Stuart & Williams, 308 Carondelet Bldg. Saur, Dwight E., P. O. Box 1192 (Dwight (Rupert A. Stuart, Harry J. Williams, Jr.) E. Saur) Firm List of Members 49

Louisiana (Continued) Sullivan, W. Reece, P. O. Box 4126 (W. Williams, Bert L., Jr., 302 Unadilla St. Reece Sullivan) (Bert L. Williams, Jr.) Tillotson, A. L., 3556 Youree Dr. (A. L. Tillotson) Tallulah Viser, Dickson & Viser, 104 Fairfield Bldg. Buckner & Buckner, 414 E. Green St. (Louis (Raymond R. Dickson, Harry L. Viser, Jr.) Buckner)

Maine Bangor Foss, Chester M. & Company, 1204 Casco Bank Bldg. (Chester M. Foss) Bashier, H. Arthur, 9 Central St. (H. Ar­ Garland, Richard F., 105 Preble St. (Rich­ thur Bashier) ard F. Garland) Hayes, William D., Box 864 (William D. Graffam’s Accounting Service, 415 Con­ Hayes) gress St. (3) (Fred R. Gould) Raben, Murray, 32 Newburg St. (Murray Griswold, E. H. & Co., 95 Exchange St. Raben) (3) (Ernest H. Griswold) Jordan & Jordan, 465 Congress St. (Chester Bridgeton A. Jordan, Harold C. Jordan) Keller, Frederick C., Jr. (Frederick C. Millett, Fish & Dresser, 465 Congress St. Keller, Jr.) (3) (Richard M. Millett) Stillman, Joseph, 97A Exchange St. (Jo­ seph Stillman) Lewiston Woodward, George D., 465 Congress St. Shapiro, Ernest M. & Co., 163 Lisbon St. (George D. Woodward) (Sherman G. Shapiro) Presque Isle Portland Kearney, Chester M. and Company, Box Baker and Adam, 465 Congress St. (Lin­ 31 (Chester M. Kearney, Lawrence Eldon coln Adam, Stanley G. James, Jr.) Stevenson) Benner, Harold K., 19 Pitt St. (Harold K. Benner) Wells Ernst & Ernst, 443 Congress St. (John Alheim, John L., P. O. Box 275 (John L. W. Jackson, Manager) Alheim)

Maryland Baltimore Davis, John K., Jr., 709 Frederick Rd. (28) Ashman, I. William Associates, 5 Guilford (John K. Davis, Jr.) Ave. (2) (I. William Ashman) Dubin, Charles T., 3016 Northern Park­ Bartels & Spamer, 307 American Bldg. (2) way (14) (Charles T. Dubin) (Charles O. Gunther, Jr., Luther H. Reese, Duke, Milton, 11 W. Chase St. (Milton George O. Sparks, Jr.) Duke) Berman, Goldman, Levin & Ribakow, 13 Dunn, Edward Mathias, Jr., 100 Court Guilford Ave. (Louis J. Berman, Isadore Square Bldg. (Edward M. Dunn, Jr.) E. Levin) Eagan & Rudo, 315 American Bldg. (Max Bishop, Ruth H., 215 N. Charles St. (1) Rudo) (Ruth H. Bishop) Eisenberg, Nathan, 210 E. Lexington St. Black, Robert W., 16 E. Franklin St. (Rob­ (2) (Nathan Eisenberg) ert W. Black) Ellin, Lester, 315 American Bldg. (2) (Les­ Blank, Sol, 2510 St. Paul St. (18) (Sol ter Elfin) Blank) Ernst & Ernst, Calvert & Pleasant Sts. Blass, Bernard M., 214 W. Monument St. (W. P. Trolinger) (1) (Bernard M. Blass) Etelson, Seymour M., 1511 Standard Oil Bldg. (Seymour M. Etelson) Bowen & McClean, 3111 St. Paul St. (Louis Fedder, Morris, 421 Title Bldg. (Morris E. Bowen, George W. McClean) Fedder) Buffington, H. O., Jr., 1225 Munsey Bldg. Fincham, James M., 912 Cathedral St. (1) (Howard O. Buffington, Jr.) (James M. Fincham) Burke, Landsberg & Gerber, 1016 Munsey Freedman, Max L., 1800 N. Charles St. (1) Bldg. (2) (Benjamin Brilliant, Henry G. (Max L. Freedman) Burke, Sheldon P. Cohen, Albert Hyatt, Fried, Philip M. & Co., Old Town Bank Benjamin L. Landsberg, Benjamin I. Levitas) Bldg. (Philip M. Fried) Caplan, Bernard M. & Co., 210 E. Lex­ Froehlich and Froehlich, 10 Light St. (2) ington St. (2) (Bernard M. Caplan, Mel­ (Charles J. Froehlich, Jr.) vin M. Katz) Gaebler, Fred E. & Co., 2 E. 21 St. (O. Casbarian & Cousins, 1 E. 24th St. (18) W. Lower) (Harvey T. Casbarian, W. Irvin Cousins, Gillespie, William A., Court Square Bldg. Jr.) (William A. Gillespie) Cohen, Bernard B., 208 Professional Bldg. Goldberg, Isidore, 1512 Fidelity Bldg. (1) (2) (Bernard B. Cohen) (Isidore Goldberg) Copes, Edward Herbert, 108 Woodlawn Rd. Goldberg, Max L., 3701 Clarinth Rd. (Max (Edward Herbert Copes) Louis Goldberg) 50 American Institute of Accountants

Maryland (Continued) Goldfarb, Lawrence R., American Bldg. Phipps, S. Howard & Co., 533 Title Bldg. (Lawrence R. Goldfarb) (2) (Ralph W. Miller, S. Howard Phipps, Graf and Hesse, 2102 St. Paul St. (18) S. Howard Phipps, Jr.) (Paul H. Graf) Popp and Rimler, 36 Central Savings Bank Gray, Alan P., 1800 N. Charles St. (1) Bldg. (Stephen J. Cunningham) (Alan P. Gray) Porter, G. Harvey, 1100 Baltimore Life Haskins & Sells, 500 Equitable Bldg. (2) Bldg. (1) (G. Harvey Porter) (G. E. Babylon, Jr., Charles Carroll Crog­ Rapkin, Sidney D., 1611 Munsey Bldg. (2) gon, William B. Tittsworth) (Sidney D. Rapkin) Hatter & MacNab, 8 W. Hamilton St. (1) Rickerds, Earl C., 1118-20 Court Square (Charles W. Hatter) Bldg. (2) (Earl C. Rickerds) Hoffman, Title & Shor, 100 St. Paul St. Robbins and Howard, 4502 Mountview Rd. (2) (Oscar Title) (29) (Robert A. Howard) House & Kirschke, 1326 Mathieson Bldg. Rocklin, Joseph, 7 St. Paul St. (Joseph (2) (Harold E. House, Charles F. Kirschke) Rocklin) Hyatt, J. Clyde, 711 Edgewood St. (29) Rogers, John H., 34 W. 25th St. (18) (John (J. Clyde Hyatt) H. Rogers) Hyman, Henry, 210 E. Lexington St. (2) Rosenthal & Rosenthal, 5 Guilford Ave. (Henry Hyman) (2) (M. Leonard Rosenthal) Iglauer, Robert, 34 W. 25th St. (Robert Rowles, Leonard B. & Co., 1023 N. Calvert Iglauer) St. (2) (Leonard B. Rowles) Irving, McKewen & O’Connell, Mathieson Sachs, Z. Sigmund, Tower Bldg. (Z. Sig­ Bldg. (2) (Burton M. Irving, John L. Mc­ mund Sachs) Kewen, Jack Edward O’Connell) Schaible, Albert E., 105 Hamilton Bank Johnston, Edward A., 403 Old Town Bank Bldg. (14) (Albert E. Schaible) Bldg. (2) (Edward A. Johnston) Schaufele, William E., 3634 Elkader Rd. Kadis & Naron, 1516 Court Square Bldg. (18) (William E. Schaufele) (2) (Louis Kadis, Sylvan J. Naron) Schilling & Lingenfelder, Equitable Bldg. Kanner, Sidney, 923 Munsey Bldg. (Sidney (2) (Henry G. Lingenfelder, B. S. Schil­ Kanner) ling, Jr.) Koethen and Musgrave, 2108 N. Charles St. Schluttanhafer, Henry C., 110 W. 25th St. (18) (Robert Koethen, Jr., T. Benson (18) (Henry C. Schluttanhafer) Musgrave) Schnepfe, Chas. H., Jr., & Co., 10 Light Kushner, Bulmash & Co., 228 Tower Bldg. St. (George H. Bald, Howard A. Schnepfe) (Gilbert Bulmash, Walter Kushner) Schnider, Mischa Nathan, 601 Knicker­ Kushnick & Waldman, 100 N. Eutaw St. (1) bocker Bldg. (2) (Mischa Nathan Schni­ (Joseph A. Waldman) der) Lafrentz, F. W. & Co., 915 Mercantile Sherman, Charles L., Jr., 306 N. Charles Trust Bldg. (2) (Archie E. MacKay, St. (1) (Charles L. Sherman, Jr., Lloyd Alonzo Lee Miles, Joseph A. Naegele) Orin Shirley) Shipley, Edward Gettier, 900 W. Univer­ Langrall, H. L. & Co., American Bldg. (Her­ sity Parkway (10) (Edward Gettier Ship- bert L. Langrall) ley) Levy, Merrill, 423 St. Paul Pl. (2) (Mer­ Shuman & Kruger, 208 E. Lexington St. rill Levy) (Morris Kruger, Lawrence H. Shuman) Lobe, Bernard B., 40 Hopkins Pl. (1) Sigel, Myer Louis & Company, 1800 N. (Bernard B. Lobe) Charles St. (1) (Myer Louis Sigel) Logue, Funk & Akman, 309 American Bldg. Smelkinson, Aaron, 925 N. Charles St. (1) (2) (H. Cleveland Logue) (Aaron Smelkinson) Loweree & Barlly, 1408 Munsey Bldg. Smith, Daniel Augustus, 3423 Sinclair (Martin A. Barlly, Edgar V. Loweree) Lane (13) (Daniel Augustus Smith) Lybrand, Ross Bros. & Montgomery, 1804 Smith, Lucius S., Jr., 8 E. Mulberry St. (2) First National Bank Bldg. (2) (Edmund (Lucius S. Smith, Jr.) A. Staub) Staples, Lee E., 1029 Munsey Bldg. (2) (Lee McLean and Koehler, 31 South St. (2) (Fred­ E. Staples) erick W. Koehler, William H. McLean, Starkey, Norman S., 712 Mercantile Trust Jr.) Bldg. (Norman S. Starkey) McNulty, James P. & Co., 507 American Stegman & Company, 1208 Mercantile Trust Bldg. (2) (James P. McNulty) Bldg. (Edward J. Stegman, Edward R. Meyers, Edmund D., 1006 American Bldg. Stegman, Louis A. Judges, C. Donald Steg­ (2) (E. D. Meyers) man) Miller, Thomas W., 3409 Edgewood Rd. Stein, Sidney, 1712 Mathieson Bldg. (2) (15) (Thomas W. Miller) (Sidney Stein) Moran, Charles, 1800 N. Charles St. (1) Stone, Wm. Louis, 301 Professional Bldg. (Charles Moran) (1) (Wm. Louis Stone) Tarner, Orville D., 110 W. 25th St. (18) Noppinger & Custy, 1101 Fidelity Bldg. (1) (John G. Noppinger) (Orville D. Tamer) Trautfelter and Mumford, 1113 Munsey Older and Silver, Munsey Bldg. (2) (Mor­ Bldg. (2) (Clay B. Mumford, J. H. L. ris B. Older, Stanley M. Silver) Trautfelter) Parcover, Harry, 202, 1913 St. Paul St. (18) Trott, J. Wesley, 240 Equitable Bldg. (J. (Harry Parcover) Wesley Trott) Peat, Marwick, Mitchell & Co., 1804 Mun­ Wannen, C. William, 724 E. Belvedere Ave. sey Bldg. (2) (Carroll F. Davis, Malcolm (C. William Wannen) MacGregor, Walter Schmid) Weiner, Felix J. & Co., 536 N. Calvert St. Penn, Mildred L., Equitable Bldg. (2) (Mil­ (2) (Morris J. Katz, Morris J. Solomon, dred L. Penn) Felix J. Weiner) Firm List of Members 51

Maryland (Continued) Winner, Elliott C. & Co., 2414 N. Charles Carter, Charles B., 313 Earle Bldg. (Charles St. (Elliott C. Winner) B. Carter) Wooden, Benson & Walton, Munsey Bldg. Kidwell, Guy S., 16 E. Antietam St. (Guy (2) (James L. Benson, William R. Walton, S. Kidwell) Jr., Ernest E. Wooden) Moats, Arthur M., 24 S. Locust St. (Arthur Woods, William G., Jr., 1219 Fidelity Bldg. M. Moats) (1) (William G. Woods, Jr.) Bethesda Pikesville Zeller, Fred W., Jr., King Bldg. (8) (Fred Moyer, Eugene C., 4606 East-West Highway W. Zeller, Jr.) (14) (Eugene C. Moyer) Tuck, F. Lucian, River Road and Bronson Dr. (F. Lucian Tuck) Salisbury Granger and Faw, 115 E. Market St. (Robert Cambridge Decker Faw, H. Harrell Granger) Slacum, Albert Birtcell, 120 High St. (Al­ Lafrentz, F. W. & Co., Downing Bldg. (J. bert Birtcell Slacum) Gordon Naegele, Manager)

Centreville Silver Spring Leekley, John (John Leekley) Bollt & Shapiro, 903 Silver Spring Ave. (Theodore Bollt, Bernard L. Shapiro) Cumberland Counter, Dorothy M., 8805 Plymouth St. Rollins, John W., Jr., 72 Pershing St. (John (Dorothy M. Counter) W. Rollins, Jr.) Fredricks, Carl, 1005 Bonifant St. (Carl Fredricks) Easton Hoffmeister, T. M., 8511 Colesville Rd. Garey, L. Elbert, 522 Goldsborough St. (L. (Thomas M. Hoffmeister) Elbert Garey) Katz, Max, Suite 221, 8641 Colesville Rd. (Max Katz) Frederick O’Connell and Company, Bank of Silver Spring Bldg. (Joseph D. O’Connell, James Kinsey, Gwynn X., 12 S. Market St. (Gwynn X. Kinsey) J. Sanders) Hagerstown Towson Baker, John K., III, 49 Summit Ave. (John Schuller, Charles P., 131 Marburth Ave. K. Baker, III) (4) (Charles P. Schuller)

Massachusetts Attleboro Brown, Holdridge & Company, 82 Devon­ Holden, Earl R., 21 Park St. (Earl R. Hol­ shire St. (Thomas J. Brown, Albert E. den) Holdridge) Jigarjian, S. George, 8 N. Main St. (S. Byxbee, T. M. Company, 31 Milk St. (Dun­ George Jigarjian) can Edmands) Campbell, James J. Jr., 101 Tremont St. (James J. Campbell, Jr.) Belmont Carien, Manning E., 80 Federal St. (10) Morgan, William C., 27 Whitcomb St. (Manning E. Carien) (William C. Morgan) Carruthers, John & Co., 909 Little Bldg. (T. Rutherford Edwards) Chadis, Maurice, 6 Beacon St. (8) (Maurice Boston Chadis) Allen, Charles B., 928, 53 State St. (9) Chernoff, Irving, 16 Court St. (8) (Irving (Charles B. Allen) Chernoff) Andersen, Arthur & Co., 30 Federal St. (10) Cohen, Herman B. & Co., 10 Post Office (Walter J. Oliphant, George W. Pierce) Square, Suite 1316 (9) (Herman B. Coh­ Angell, Cyril N. & Company, 79 Milk St. en) (Cyril N. Angell) Cohen, Sidney L. and Company, Suite 303, Anthony, Warren S., 161 Devonshire St. 11 Beacon St. (8) (Leo Cohen, Sidney L. (10) (Warren S. Anthony) Cohen) Arnold, Robert E., 10 High St. (Robert Cohen, Weisberg & Edelstone, 11 Beacon E. Arnold) St. (Arnold M. Edelstone, William Weis­ Blonder-Freedman Co., 159 Devonshire St. berg, Ralph J. Cohen) (Samuel Blonder, Max Freedman) Comins, Edward P., 80 Federal St. (Edward Boyden, Yardley, McManus & Guay, 27 P. Comins) State St. (9) (Roscoe W. Brooks, William Conant, Ira M., 110 State St. (Ira M. C. Guay, Frank J. McManus, Arthur W. Conant) Yardley, Richard Yardley) Cooley & Marvin, 140 Federal St. (10) Boynton, Frederick H. & Company, 38 New­ (Clinton W. Bennett, Lawrence Hawley, bury St. (16) (Frederick H. Boynton) Parker E. Noyes, Arthur B. Trussell) Brady, John J., 6 Beacon St. (8) (John J. Cornell, Charles H., 211 Congress St. (10) Brady) (Charles H. Cornell) Brown, Albert, 75 Federal St. (10) (Albert Darmody, John P. & Co., 82 Devonshire St. Brown) (9) (John P. Darmody) 52 American Institute of Accountants

Massachusetts (Continued) Descoteaux, George N., 10 High St. (George Harris, Kerr, Forster & Company, 1 Court N. Descoteaux) St. (8) (Chandler H. Foster, Francis W. DiPesa, Charles E. & Co., 10 High St. (10) Dailey, Charles W. Cheney) (Charles E. DiPesa, William F. DiPesa, Hartshorn and Walter, 50 Congress St. Ralph B. Grace) (John D. O’Leary) Donnelly, T. B. & Company, 10 Post Office Haskins & Sells, 80 Federal St. (10) (Thom­ Sq. (Thomas Bernard Donnelly) as V. Barb, Andrew B. Fielding, Arthur Douglas, Robert & Company, 50 Congress W. Koelbel, Ferdinand M. Pitner) St. (Edward S. Culver, Norman E. Jones, Hawkins & Toye, 75 Federal St. (Lester G. Norman H. S. Vincent, Raymond D. Wil­ Hawkins, Sumner B. Toye) lard) Hayes, William E., 199 Washington St. Dysart, Robert, 50 State St. (Robert Dy­ (William E. Hayes) sart) Helman, S. J. & Co., 50 Federal St. (Simon Eastman, Albert H., 10 High St. (Albert J. Helman) H. Eastman) Hersh and Diamond, 10 State St. (Howard Elliott, Davis & Company, 53 State St. Hersh) (Charles J. Cunningham) Holdsworth, Raymond & Company, 15 State Ernst & Ernst, 50 Congress St. (9) (Eu­ St. (Raymond Holdsworth, Gerry Keene) gene R. Halloran, W. W. Tuttle, Alvin T. Jacobs, Herman, 209 Washington St. (Herman Wilkinson) Jacobs) Fagell, William & Co., 80 Boylston St. Joseph, Alvin C., 11 Beacon St. (8) (Alvin (William Fagell) C. Joseph) Ferngold, Harry J. Co., 60 State St. (George Kagan, Mary, 31 Milk St. (Mary Kagan) S. Ferngold) Kaitz, Haskell A., 100 Boylston St. (16) Finkel, Dorothy Bayard, Rm. 345, 18 Tre­ (Haskell A. Kaitz) mont St. (Dorothy Bayard Finkel) Kaye, Ida C., 159 Devonshire St. (10) (Ida Finkel, J. William, 45 Bromfield St. (8) C. Kaye) (William Finkel) Kearney, Anthony F., 60 State St. (Anthony Fishman, Benjamin, 90 Berkeley St. (16) F. Kearney) (Benjamin Fishman) Keith, James E., 93 Federal St. (10) (James Flaherty, Bliss and Company, 40 Court St. E. Keith) (Woodford Bliss, Arthur G. Flaherty) Kessler, Harry I., 73 Tremont St. (Harry I. Fox, James J. & Company, 80 Boylston St. Kessler) (James J. Fox) King, Edwin H. & Co., 10 High St. (10) French, Herbert F. & Company, 211 Con­ (Edwin H. King) gress St. (Earle M. French, Harry Klein, Kirk, Francis P. & Company, 111 Devon­ David B. Saunders) shire St. (Francis P. Kirk) Gale, Charles, 18 Tremont St. (Charles Gale) Lafrentz, F. W. & Co., 80 Federal St. (10) Gibbs, Edward, Jr. & Co., 20 Pemberton Sq. (Robert E. Ellis, Arthur E. Johnson) (Edward Gibbs, Jr.) Lane, Stanley L., 40 Court St. (Stanley L. Gilbert, Frank J., 41 Tremont St. (Frank J. Lane) Gilbert) Leighton, Mattisen & Co., 1004 Statler Office Glunts, James D. & Company, 31 Milk St. Bldg. (Andrew H. Mattisen) (Gerald I. Glunts, James D. Glunts) LeVine, Richard, 80 Federal St. (Richard Glynn & Glynn, 89 State St. (Arthur L. LeVine) Glynn) Levinson, Seymour M., 11 Pemberton Square Golding, H. H., 20 Pemberton Sq. (Herman (Seymour M. Levinson) H. Golding) Livingston & Haynes, 60 State St. (James Goldman, Morris, 213-217 Barristers Hall M. Haynes) (8) (Morris Goldman) Love, Simon, 6 Beacon St. (Simon Love) Goodman & Goodman, 31 Milk St. (Morris Love, Theodore M., 6 Beacon St. (Theo­ Goodman, Nathan Goodman, Samuel J. dore M. Love) Moshcovitz) Lubets, Robert & Co., 185 Devonshire St. Gordon, David, 159 Devonshire St. (David (Robert Lubets) Gordon) Luther, Joseph S., 100 Boylston St. (Joseph Gordon, Kenneth, 161 Devonshire St. (10) S. Luther) (Kenneth Gordon) Lybrand, Ross Bros. & Montgomery, 80 Gove, James S., 141 Milk St. (9) (James Federal St. (10) (Joel D. Harvey, Albert Stott Gove) E. Hunter, Donald P. Perry, James F. San­ Greenberg-Tanenholtz & Co., 108 Massa­ born, Jr.) chusetts Ave. (15) (Abraham Greenberg) MacPherson, Donald S., 10 Post Office Sq. Greene, Howard F., 44 School St. (Howard (Donald S. MacPherson) F. Greene) Mannis, Ralph, 120 Boylston St. (Ralph Griswold, E. H. & Co., 50 Congress St. (9) Mannis) (Walter E. Brown, Henry J. Griswold, McCann, Webster, 73 Tremont St. (8) Ralph G. Steele, Harold L. Whitcomb) (Webster McCann) Guttentag, Sidney & Company, 294 Wash­ Meahl, McNamara & Co., 111 Devonshire ington St. (8) (Sidney Guttentag) St. (9) (Walton Juengst, Edward W. Mc­ Hamburger and Weinrebe, 260 Tremont St. Namara, William K. Meahl) (16) (Samuel S. Weinrebe, Joseph Holz- Milgroom, Nathan & Co., 294 Washington berg) St. (Nathan Milgroom) Hanlon, T. J. & Co., 80 Boylston St. (Tim­ Milk, Herbert A., 510, 44 School St. (8) othy James Hanlon) (Herbert A. Milk) Harrington, John J. & Co., 60 State St. (Ed­ Miller, George E. & Co., 85 Devonshire St. ward J. Kirkpatrick) (George E. Miller, Bernard C. Plotkin) Harrington, Laurence P., 27 State St. (Lau­ Miller, Hyman, 6 Beacon St. (Hyman Mil­ rence P. Harrington) ler) Firm List of Members 53

Massachusetts (Continued) Mintz, David J. and Company, 209 Wash­ Selsberg, Bayard and Company, 10 High St. ington St. (8) (David J. Mintz) (Julius E. Fleishman) Mitchell, Ellwyn A. & Company, 80 Federal Selsberg, Benjamin, 80 Federal St. (Benjamin St., Room 922 (Ellwyn A. Mitchell, Robert Selsberg) E. Mitchell) Shapiro, Samuel, 92 State St. (9) (Samuel Morgan & Morgan, 10 State St. (Walter S. Shapiro) Morgan) Shaps, Theodore, 10 Tremont St. (Theodore Morse & Nizel, 92 State St. (Harold B. Shaps) Morse, Manuel Nizel) Sherman, M. G., 20 Pemberton Sq. (Morris Mount & Carter, 209 Washington St. (8) G. Sherman) (Maxwell A. H. Wakely) Siegel, Harry, 18 Tremont St. (8) (Harry Moyer, Orlando C. & Company, 20 Kilby Siegel) St. (9) (Daniel F. Condon, Orlando C. Sieve, Leo J. & Co., 68 Devonshire St. (Julius Moyer, Charles P. Richmond) Aisner, Philip J. Downing, David L. Port­ Newburg, Harry I., 11 Beacon St. (Harry I. man, Jack Rosenfield, Leo J. Sieve) Newburg) Silbert, Harold P., 10 State St. (9) (Harold O’Brien, FitzGerald & Cullen, 10 Post Office P. Silbert) Sq. (John J. FitzGerald) Silverman, Milton, 27 School St. (Milton O’Connell, Robert C., 131 State St. (Robert Silverman) C. O’Connell) Sklar, Maurice, 294 Washington St. (8) (Mau­ Packer, William, 92 State St. (William rice Sklar) Packer) Solomon, Frank & Co., 10 Post Office Patten & Henley, 161 Devonshire St. Square (Frank Solomon) (Robert J. Henley, Robert A. Patten) Spark, Mann & Company, 60 State St. (9) Patterson, Teele & Dennis, 201 Devonshire (Lewis M. Foster, Harvard L. Mann, John St. (10) (Francis R. Carnegie Steele, Stan­ J. McIsaac, Dale M. Spark) ley G. H. Fitch, George A. Wilson, Arthur Starr, Finer, Starr & Company, 161 Devon­ C. Chubbuck, Douglas I. Mann, Edward J. shire St. (10) (Joseph Finer, Max Starr, McDevitt, Peter J. Maggioni, John F. Clarke, Sherman H. Starr) James H. Jenkins, James B. Willing, Keith Stebbins & Stebbins, 11 Pemberton Sq. (8) C. Steele) (Warren A. Stebbins, Robert D. Moran) Peat, Marwick, Mitchell & Co., 200 Berk­ Stephenson, George E., Jr., 53 State St. (9) eley St. (16) (James H. Cave, David B. (George E. Stephenson, Jr.) Galloway) Stewart, Watts & Bollong, 50 State St. Plummer, Hurlbut L., 73 Tremont St. (Norman Barraclough, Elbridge A. Bollong, (Hurlbut L. Plummer) Francis M. Conley, Harold A. Mock, J. Pollack, Hyman, 6 Beacon St. (Hyman Pol­ Harold Stewart) lack) Stone, Paul M., 70 State St. (10) (Paul M. Potter, Maurice, 10 State St. (Maurice Pot­ Stone) ter) Stone, Samuel J. & Son, 80 Federal St. (10) Price Waterhouse & Co., 75 Federal St. (David L. Stone) (10) (Richard S. Chamberlain, Anthony Tonneson & Larson, 80 Federal St. (H. Jaureguy) William Larson, Elmer E. Tonneson) Pride, Edwin L. and Co., 40 Central St. (9) Touche, Niven, Bailey & Smart, 75 Federal (Harold W. Ellis, Ralph S. Perkins, E. St. (10) (Frank W. Hawley, Hugh Dysart, Ober Pride, John S. Swift) Jr.) Rand, Waldron H. & Company, 1001, 41 Wald & Dana, 40 Central St. (9) (Robert D. Tremont St. (Allan Baker) Dana, Frank Levenson, Harold Wald) Riccio and Traniello, 80 Boylston St. (An­ Waldstein, Edward, 18 Tremont St. (Edward gelo Traniello) Waldstein) Risley, Arthur L. & Co., 110 State St. (Karl Walsh & Judge, 185 Devonshire St. (10) H. Becker, Horace J. Littlefield, Arthur L. (Gerald L. Walsh) Risley) Wasserman, Leo & Company, 80 Federal St. Rittenhouse, Charles F. & Company, 75 (Leo Wasserman) Federal St. (10) (William Boynton, Paul White, Warren H., 53 State St. (9) (Warren F. Brophey, Charles L. Holmes, Homer A. H. White) Lucas, Ralph G. Lucas, Horace A. Mann, Winnick, David H., 113 State St. (David H. Andrew Petersen, Charles F. Rittenhouse, Winnick) Herbert E. Tucker, Dorothy G. Willard) Witty, Carl, 85 Devonshire St. (Carl Witty) Robert, Finnegan & Lynah, 136 Federal St. Young, Arthur & Company, 80 Federal St. (10) (Thomas G. Lynah, Urbain Robert) (10) (Frank T. Weston) Ross and Owen, 73 Tremont St. (8) (Ray­ mond H. Owen) Brighton Rotfort, Nathan & Company, 89 State St. Camoscio, Cosmo, 213 Chestnut Hill Ave. (Nathan Rotfort) (35) (Cosmo Camoscio) Russell & Powderly, 50 Congress St. (De­ metrius C. Pilalas) Brockton Samick, Albert, 20 Providence St. (16) (Al­ bert Samick) Ingram, William A., 9 N. Main St. (William Sawyer, Hollis H. & Company, 79 Milk St. A. Ingram) (Chester T. Cook) Lally, John J., 312, 106 Main St. (John J. Scovell, Wellington & Company, 110 State Lally) St. (Ralph R. Bruster, Benjamin E. Grant, Cambridge Arthur I. Richardson) Cutter, Ernest, 678 Massachusetts Ave. Seamans, Stetson and Tuttle, 84 State St. (Ernest Cutter) (R. D. Seamans, C. A. Stetson, C. C. Tuttle, Grissy, William A., 41 Linnaean St. (William A. P. Batchelder) A. Grissy) 54 American Institute of Accountants

Massachusetts (Continued) Shaw, Francis G., 11 University Rd. (38) Greenspan and Greenspan, 56 Suffolk St. (Francis G. Shaw) (Abraham Greenspan, Samuel Greenspan) Stebbins, R. Rowland, 11 University Rd. (38) Kalicka, Joseph D., 316 High St. (Joseph (R. Rowland Stebbins) D. Kalicka) East Weymouth Hyannis Winters, Ellen, 20 Chard St. (Ellen Winters) Bearse, Frank B., 3 High School Rd. (Frank B. Bearse) Everett Pehrson, Warren E., 42 Walnut St. (49) Lawrence (Warren E. Pehrson) Douglas, Robert & Company, 416 Bay State Bldg. (Harold G. Bowen) Fall River Lowell Donovan, Leo J. F., 19 Purchase St. (Leo J. F. Donovan) Andrews, George J., Sun Bldg. George J. Hathaway, Wallace C., 21 Bedford St. (Wal­ Andrews) lace C. Hathaway) Banks, Abraham A., 24 Van Greenby Rd. Kane, James, 60 Rock St. (James Kane) (Abraham A. Banks) Meyer & Regan, 142 Second St. (Michael J. Hurley, John J., Jr., 174 Central St. (John Regan) J. Hurley, Jr.) Mongeau & Mobouck, 7 N. Main St. (Albert E. Mobouck) Lynn Shabshelowitz, Harold, 226 S. Main St. Freedman, Myron, 14 Central Ave. (Myron (Harold Shabshelowitz) Freedman) Leonard, John J., 7 Willow St. (John J. Pittsfield Leonard) Spitaleri, Anthony E., 100 North St. (An­ Place, George James, 7 Willow St. (George thony E. Spitaleri) James Place) Sykes, Giddings & Company, P. O. Box 442 (Henry R. Sykes) Marblehead Jaques, Rupert W., 140 Washington St. Reading (Rupert W. Jaques) Daggett, Earle W., 10 Willard Rd., (Earle W. Daggett) Melrose Lincoln, Douglas B., 5 Woodward Ave. Cary, Russell S., 109 Country Club Rd. (76) (Douglas B. Lincoln) (Russell S. Cary) Taylor, Percy W., 42 Lynde Ave. (Percy Revere W. Taylor) Gross, Calvin E., 240 Campbell Ave. (51) (Calvin E. Gross) Natick Remmele, Ferdinand C., 35 Main St. (Ferdi­ Salem nand C. Remmele) Winters, Henry, 173 Washington St. (Henry New Bedford Winters) Auerbach, Harry S., 227 Union St. (Harry Shelburne Falls S. Auerbach) Francis, Vincent, 25 Plymouth St. (Vincent Hefner, William K., Peckville Rd. (William Francis) K. Hefner) Scovell, Wellington & Company, 5 S. Sixth St. (Lester A. Cahoon, Manager) Falmouth MacFadden, Harold E., 84 Gifford St. (Harold Newton Edwin MacFadden) Warren, Duncan O., 392 Centre St. (Dun­ can O. Warren) Fitchburg Reagan, William S., 470 Main St. (William South Hamilton S. Reagan) Smith, Edmund Ross, 34 Bay Rd. (Edmund Ross Smith) Gardner Seidman & Seidman, Gardner Trust Bldg. Springfield (William A. McKnight, Manager) Aaron, A. Allen, 1694 Main St. (A. Allen Aaron) Greenfield Abagnale, Roy M., 1387 Main St. (Roy M. Abagnale) Peat, Marwick, Mitchell & Co., 278 Main Anas, Theodore, 1162 Main St. (3) (Theo­ St. (Roy B. Chapin, Manager) dore Anas) Calnen, William J. T., 95 State St. (3) Haverhill (William J. T. Calnen) Kremer, Louis, 191 Merrimack St. (Louis Courniotes, Harry James, 1537 Main St. Kremer) (Harry J. Courniotes) Cushing and Toth, 95 State St. (Joseph Holyoke Cushing) Doherty, M. T., Jr., 380 High St. (M. T. Donovan, Eunice G., 306 Tremont St. (4) Doherty, Jr.) (Eunice G. Donovan) Firm List of Members 55

Massachusetts (Continued) Donovan, W. Leonard, 1537 Main St. (W. Winchester Leonard Donovan) Knight, Richard B., P. O. Box 152 (Richard Doubleday, Burnett, Snow & Sargent, 1421 Main St. (Edwin C. Doubleday, Arthur M. B. Knight) Sargent) Worcester Downey, Henry T., Rm. 420, 95 State St. Anderson, J. Henry, 1176 Pleasant St. (J. (Henry T. Downey) Henry Anderson) Hitchcock & Company, 31 Elm St. (Ernest Baker & Baker, 332 Main St. (Solomon R. A. Berg, George K. Hitchcock) Baker, Paul P. Singer) Judson, Phillip W., 1490 Main St. (3) Cagan, George, 2 Foster Street (George (Phillip W. Judson) Cagan) Menzel and Menzel, 182 State St. (3) (Herbert W. Menzel, Richard E. Menzel, Crosby and Murphy, 507 Main St. (Bartho­ Jr.) lomew J. Murphy) Ernst & Ernst, 390 Main St. (Frederick J. Meyers Brothers & Company, 1570 Main St. (Maurice B. Meyers, Benjamin Meyers, Lorenz, Manager) Friedman & Shulinski, 339 Main St. (Louis Raymond Meyers) I. Shulinski) brey arold O , H A., 1323 Main St. (Harold A. Gallagher, Martin J., 2 Foster St. (Martin Obrey) J. Gallagher) covell ellington ompany S , W & C , 293 Bridge Lane, Warren C., 44 Elm St. (Warren C. St. (William W. Johnston, Harold S. Tre­ Lane) worgy, Theodore F. Woodward) O’Connor, John J. & Son, 340 Main St. Smith, Jack, 1694 Main St. (Jack Smith) (Richard J. O’Connor) ilson aul W , S , 31 Elm St. (Saul Wilson) Peat, Marwick, Mitchell & Co., Central Bldg. (8) (Francis W. Ryan, Manager) Taunton Prince, Arthur R., 95 Lincoln St. (Arthur Williams, J. S. & Son, Crocker Bldg. (Addi­ R. Prince) son L. Jennings) Smith, George A. & Company, 390 Main St. (Richard P. Smith, Egidio J. Conti, Winthrop H. McGown) Walpole Swan, Russell H., 507 Main St. (8) (Rus­ Plasmati, Nicholas B., 965-A Main St. sell H. Swan) (Nicholas B. Plasmati) The James E. Griffin Staff, 390 Main St. (James E. Griffin) Tupper, Moore & Co., 288 Main St. (George Waltham R. Eastman, George F. Shannon) Harrington, John J. & Co., 675 Main St. Wallis, Harry W. & Co., 340 Main St. (8) (John J. Harrington) (Dorothy B. Henckel, Harry W. Wallis) Straw, Irving H., 681 Main St. (54) (Irving White, George J., 311 Main St. (8) (George H. Straw) J. White)

Michigan Adrian Battle Creek Ikle, Charles Dale, 139½ N. Main St. (Dale Alles, Wilbur L., 424 Capital Ave., S. W. Ikle) (Wilbur L. Alles) Root, Nicolai & Lockwood, 404 National Bauman, Justin A., 1405 Wolverine Tower Bank Bldg. (Emil Lockwood, M. A. Nico­ (Justin A. Bauman) lai) Keyes, Harold B., 607 Michigan National Bank Bldg. (Harold B. Keyes) Nielsen, Ludvig Corfitz, 502 Michigan Na­ Albion tional Bank Bldg. (Ludvig Corfitz Nielsen) Zimmerman, George F., Hawes Bldg. (George Price Waterhouse & Co., 815 Michigan Na­ F. Zimmerman) tional Bank Bldg. (Louis W. Edwards, Manager) Allen Park Horvath, Ernest L., 6586 Allen Rd. (Ernest Bay City L. Horvath) Murray, Robert F., 1202 S. Henry St. (Robert F. Murray) Schilling, Lohrke, Hoats and Van Laan, Alpena 306 Phoenix Bldg. (Claude L. Hoats, Gus­ Rosenthaler, M. P. & Company (Carl F. tave E. Lohrke, Carl F. Schilling, John R. Reitz, Marx P. Rosenthaler) Van Laan) Young, Warren W., Spens Block, (Warren Stokes, Gerald K., 307 Phoenix Bldg. (Ger­ W. Young) ald K. Stokes) Tripp & Laine, 814 Adams St. (T. J. Laine, Ann Arbor Ervin L. Sheldon, Willard Arnold Tripp) Gregg and Velker, 213 Michigan Theater Bldg. (Henry G. Velker) Benton Harbor Icerman, Johnson & Hoffman, 203 State Herkner and Frazier, 202 Michigan St. (Ray­ Savings Bank Bldg. (Charles A. Hoffman, mond V. Frazier, Robert Thomas Herkner, Paul F. Icerman, Robert L. Johnson) William E. Smits, Jr.) Waxman, Albert, 1331 Washtenaw (Albert Rosenthaler, M. P. & Company, 2057 Na­ Waxman) tional Bank Bldg. (26) (Jack W. Nakell) 56 American Institute of Accountants

Michigan (Continued) Sharpe, George M., 191 Michigan St. (George Brenner, David D. and Company, 1163 Na­ M. Sharpe) tional Bank Bldg. (David D. Brenner, Henry Fechheimer) Big Rapids Broene, Richard G., 684 Penobscot Bldg. Kuyper, Adrian P., 101 S. Michigan Ave. (26) (Richard G. Broene) (Adrian P. Kuyper) Bushaw, B. Dave, 2010 Guardian Bldg. (26) (B. Dave Bushaw) Butler, Harold Watson, 1726 Seward St. Birmingham (6) (Harold Watson Butler) Benton, Nat W., 148 S. Woodward Ave. Campbell, J. Louis, 5441 Second Ave. (J. (Nat W. Benton) Louis Campbell) Moore, Eugene A., 159 Pierce St. (Eugene Carlebach & Dorfman, 1227 National Bank A. Moore) Bldg. (Henry N. Carlebach) Moore, James F., 139 W. Maple Ave. (James Clinton, Robert E. and Company, 16500 F. Moore) James Couzens Hwy. (21) (Paul P. Baker, Fred R. Clinton, Robert E. Clinton, Her­ Cadillac man Schonberg) Cramer, Beattie and Nichols, Evening News Cloyd, Chester L., 17741 W. McNichols Rd. Bldg. (Wendell I. Nichols) (35) (Chester L. Cloyd) Cole, Albert E., 9840 Dexter Blvd. (Albert E. Cole) Center Line Collins & Buri, 3106 Guardian Bldg. (Russell Steinhauser, Clarence J., 7512 Coolidge A. Buri, Kins Collins) Ave. (Clarence J. Steinhauser) Colten, Joseph B. & Company, 1030 Lafayette Bldg. (26) (Joseph B. Colten, Leon A. Dearborn London, Richard Fenton Sidder, Charles A. Wiedman) Morrison, William J., Jr., 21925 Michigan Crandall, George, 2950 Boston Blvd. (6) Ave. (William J. Morrison, Jr.) (George Crandall) Nickles, Angus R., 2040 N. Rosevere (Angus DeGuerre, W. Ross, 2726 Guardian Bldg. (26) R. Nickles) (W. Ross DeGuerre) Derderian, Robert N., 810 Ford Bldg. (26) Detroit (Robert N. Derderian) Adelson, Murray J., 19460 James Couzens Desow, David and Company, 1429 Cadillac Highway (Murray J. Adelson) Tower (26) (David Desow, Sandford Gold­ Adler and Harelik, 17315 Wyoming (21) berg, Arthur N. Smith) (William Adler) Doeren, Mayhew & Company, 16865 Liver­ Algaze, Staub & Co., 718 Buhl Bldg. (26) nois Ave. (21) (Emil C. Grob, Bruce R. (Sam S. Algaze, Samuel Geller, Louis Kor­ Mayhew, James E. McNamara) etz, Hyman Stein) Doyle, John H. & Company, 925 Fox Bldg. Amick and Spicer, 809 Majestic Bldg. (26) (J. H. Amick, George Baditoi) (William Litt) Andersen, Arthur & Co., 2646 Penobscot Dunnett, Gilbert & Reinhardt, 416 Dime Bldg. (26) (Mark D. Littler, John E. Bldg. (26) (Alfred S. Dunnett, Deloss E. Major) Gilbert, Robert L. Goldenbogen, Ross T. Armstrong, Donald H., 12826 Marlowe Ave. Boley) (27) (Donald H. Armstrong) Dworkin, Boone & Gross, 10218 Puritan (21) Aronoff & Grosberg, 1179 National Bank (Sidney Dworkin) Bldg. (Henry Aronoff) Eckmeter & Addison, 18911 James Couzens Asher, Henry, 2946 Penobscot Bldg. (26) Highway, (35) (James C. Eckmeter) (Henry Asher) Engstrom, Paul V. & Co., 1820 Kales Bldg. Atlas, Ben, 19442 James Couzens Highway (Paul V. Engstrom, Norman E. Nobes) (35) (Ben Atlas) Ernst & Ernst, 535 Griswold St. (26) (Arnold Austin, Richard H., 301 E. Warren Ave. L. Barrett, Lester V. Griem, Newman T. (Richard H. Austin) Halvorson, Firman H. Hass, Clarence H. Bame & Elder, 11368 Kelly Rd. (24) (Elmer Koebbe, Taylor H. Seeber, Willard E. Slater, A. Bame, Jr., Robert J. Elder) H. W. Wilder) Beerbohm, Sydney D., 16240 James Couzens Evans, Thomas H., 1599 Bewick Ave. (14) Highway (21) (Sydney D. Beerbohm) (Thomas H. Evans) Bergner, R. W., 14340 Faust Ave. (23) (R. Ferguson, William M., 510 Basso Bldg. (Wil­ W. Bergner) liam M. Ferguson) Bernstein and Bernstein, 211 W. Congress Ferry and Lyle, 2126 Guardian Bldg. (26) St. (26) (Gerson B. Bernstein, Erwin R. (Herbert M. Ferry, Harry J. Lyle) Wile) Finney, James C. & Co., 205 Curtis Bldg. Binder, Herman, 1214 Maccabees Bldg. (2) (Herman Binder) (2) (James C. Finney, James C. Finney, Jr.) rank owden Bloomberg, L. M. & Company, 809 Park F & B , 2326 Guardian Bldg. (26) Avenue Bldg. (26) (Louis M. Bloomberg, (Robert L. Bowden, Harvey Frank) Morris E. Bloomberg) Genter, Ralph R., 2166 National Bank Bldg. Bodzin, David S., 16625 Meyers Rd. (35) (26 ) (Ralph R. Genter) (David S. Bodzin) Gilbert, Harold H. & Company, 909 David Boekle, O. L, 3426 Cadillac Tower (O. I. Stott Bldg. (Harold H. Gilbert) Boekle) Goldman and Golman, 19250 James Couzens Boothe, J. Lee, 1147 Book Bldg. (26) (J. Highway (35) (Albert S. Goldman, LeRoy Lee Boothe) H. Golman) Bornstein, Philip H., 2008 Penobscot Bldg. Gotlieb, Julius Joel, 2100 Guardian Bldg. (Philip H. Bornstein) (26) (Julius Joel Gotlieb) Firm List of Members 57

Michigan (Continued) Grundy, Schroeder & Co., 1426 Dime Bldg. Miller & Jacobson, 2280 National Bank (A. J. Grundy, Arthur J. Schroeder, Edward Bldg. (Oscar R. Jacobson, Louis P. Miller) G. Thurber, Jr.) Miner, Cecil M., 2250 Penobscot Bldg. (Cecil Guest, Wright & McKim, 19750 James Cou­ M. Miner) zens Highway (35) (James A. Guest, Ken­ Monjoy, Milton S., 3500 McDougall Ave. (7) neth E. Wright, Harold R. McKim) (Milton S. Monjoy) Haggerty, Frank J., 4181 Oakman Blvd. (4) Moore, Smith & Dale, 519 Lafayette Bldg. (Frank J. Haggerty) (26) (Raymond C. Moore) Harrington, John E., 1562 Penobscot Bldg. Moss, S. L., 19310 James Couzens Highway (26) (John E. Harrington) (S. L. Moss) Harris, Charles K. & Company, 2021 Pen­ Mounteer, Harold G., 1608 Book Tower (26) obscot Bldg. (26) (Walter D. Karal) (Harold G. Mounteer) Haskins & Sells, 1601 National Bank Bldg. Mounteer and Segroves, 540 Buhl Bldg. (26) (26) (C. A. Norton, William F. Royer, (Elwood S. Mounteer, Jay W. Segroves) Harold W. Scott) Nell, Louis E., 5536 Dickerson Ave. (13) Healy and Schettenhelm, Standard Savings (Louis E. Nell) Bldg. (26) (Jack D. Healy, Karl W. Schet­ Nida, Russell S., 1761 Guardian Bldg. (26) tenhelm) (Russell S. Nida) Hogan, Juengel and Harding, 3356 Penobscot O’Heron, R. C., 19036 Van Dyke Ave. (34) Bldg. (26) (J. J. Hogan, Lloyd G. Juengel, (Russell C. O’Heron) John J. Harding, Donald F. Barth) Parker & Elsholz, 3214 Book Tower (Wil­ Horwath & Horwath, 644 Book Bldg. (26) liam J. Elsholz) (Cyril A. Ward) Parker and Wittus, 18657 James Couzens Isenberg, Newman & Company, 3200 Cadillac Highway (35) (Saul Parker, Erwin Bud Tower, (26) (William B. Isenberg) Wittus) Jennings & Rowe, 409 Griswold St. (26) Patent & Fellows, 1428 National Bank Bldg. (Joseph N. Jennings, Harlon D. Rowe) (26) (Joseph L. Patent) Johnson, Clarence H., 305 Medical Arts Peat, Marwick, Mitchell & Co., 1700 Dime Bldg. 13700 Woodward Ave. (3) (Clarence Bldg. (26) (James W. Bartrop, Clarence B. H. Johnson) Cox, William N. Hinds, Robert W. Redlin) Johnson, C. S., 12489 Mendota Ave. (Charles Peters, James F., 20314 Grand River Ave. S. Johnson) (19) (James F. Peters) Karpus, Eugene S., 417 Penobscot Bldg. Pheney, E. T., 18911 James Couzens Highway (Eugene S. Karpus) (35) (E. T. Pheney) Katzman, Joseph B., 910 Majestic Bldg. (26) Pike, M. Fred, 419 Hammond Bldg. (M. Fred (Joseph B. Katzman) Pike) Kaye, Charles, 20013 James Couzens (35) Plante & Moran, 25th Floor Book Tower (Charles Kaye) (Elorion Plante, Frank S. Moran) Keays and Hertler, 2036-39 Dime Bldg. Price Waterhouse & Co., 645 Griswold St. (Roland B. Keays) (26) (Andrew W. Barr, A. John Bloods­ Kelman, Paul, 18635 James Couzens Hwy. worth, Edgar C. Suor) (35) (Paul Kelman) Portnoy, Louis J. and Company, 1516 Guard­ Kinsworthy, McGraw & Wright, 16852 Mey­ ian Bldg. (26) (Louis J. Portnoy, David ers Rd. (35) (Sheldon William McGraw) A. Scully, Jr.) Kraus, Seymour, 3102 Cadillac Tower (26) Predhomme, William J., 708 Hammond Bldg. (Seymour Kraus) (William J. Predhomme) Krawood, Benjamin, 7610 Byron (2) (Ben­ Purdy, Donovan & Beal, 3400 Cadillac Tower jamin Krawood) (26) (Max D. Beal, Robert J. Donovan, Kreekun, Albert, 1014 Maccabees Bldg. (2) Arthur S. Purdy) (Albert Kreekun) Reinheimer, Herbert N., 18401 James Cou­ Kummer, Bernard J., 16626 Stansbury Ave. (35) (Bernard J. Kummer) zens Highway (35) (Herbert N. Reinheimer) Lattin, Joseph, 1957 National Bank Bldg. (26) Reynolds, Perry J., 1314 Penobscot Bldg. (Joseph Lattin) (Perry J. Reynolds) Lau, Ralph M., 813 Fisher Bldg. (2) (Ralph Roeglin, Gordon W., 16603 E. Warren Ave. M. Lau) (24) (Gordon W. Roeglin) Lee, Albert, 415 Fox Bldg. (1) (Albert Lee) Rosenbloom & Rosenbloom, 1966 National Levine, Sidney M., 2206 Guardian Bldg. (26) Bank Bldg. (Gerald Rosenbloom, Jack Rosen­ (Sidney M. Levine) bloom) Linden, J. Stewart & Co., 1101 National Bank Rowland, Morris, Busse, Cain, Neff and Bldg. (James J. Klain, J. Stewart Linden) Simon, 2250 Penobscot Bldg. (Carey E. Neff, Lowy, Karl, 422 Hammond Bldg. (26) (Karl William C. Rowland, Cedric G. Simon) Lowy) Rutten, Welling & Company, 1030 Dime Lubin, Albert K., 2243 Guardian Bldg. (Al­ Bldg. (26) (Earl G. Rutten, Cletus J. bert K. Lubin) Welling, Ralph J. Kliber, Alphonse T. Staeg­ Lybrand, Ross Bros. & Montgomery, Book er, Alexander S. Kopacz, Anthony T. La- Bldg. (26) (Linn W. Hobbs, John McCul­ penta, Robert W. Duffield, Norbert T. Mad­ lough, Price G. Righter, Donald M. Russell) ison, Thomas H. Wright, Bernard J. Kum­ Lyons, Teetzel, Wyllie & Borland, 2200 mer, Linn A. Walter) Book Bldg. (26) (L. Earl Borland, Frank L. Schmelz and Rieck, 8102 E. Jefferson (Arthur Gofrank, Coleburke Lyons, Edward J. Premo, W. Rieck, Jack E. Schmelz) Albert P. Teetzel, George R. Wyllie) Schneider, Lawton and Berkey, 2004 Pen­ McClain, Stafford & White, 18539 W. Eight obscot Bldg. (Jeremiah Dickey Berkey, Wil­ Mile Rd. (19) (Wilbert A. McClain, Jr.) liam J. Lawton) Miller, Bailey & Company, 932 Buhl Bldg. Schroeder, Gerald C. & Company, 2300 Pen­ (26) (James I. Bailey, John L. Busch, Ralph obscot Bldg. (26) (Richard F. Oppat, Gerald C. Miller, Paul F. Reithel) C. Schroeder) 58 American Institute of Accountants

Michigan (Continued) Schwartz, Louis R., 906 Donovan Bldg. Zack, Fields & Company, 1761 National Bank (Louis R. Schwartz) Bldg. (David P. Zack, Sidney Fields, Wil­ Scovell, Wellington & Company, Guardian liam Zack) Bldg. (Edward J. Barr, Lawrence C. Hobart) Scudder, Lawrence & Co., 1607 David Stott East Grand Rapids Bldg. (26) (Edward G. Bernacki, Cletus M. Matheson, Don P., Matheson Bldg. (6) (Don Laux, E. W. Marion) P. Matheson) Seidman & Seidman, 1066 Penobscot Bldg. (D. M. Johnson, Manager) East Lansing Shaer, Gullick & Kelman, 600 Woodward Ave. (26) (Ruth Gullick) Gregg, Franklin, Jr., 119 E. Grand River Shapiro and Shapiro, 3000 Cadillac Tower (26) (Franklin Gregg, Jr.) (H. Alvin Shapiro) Shaw, Olsen & Dimmer, 1580 Penobscot Escanaba Bldg. (26) (Grace A. Dimmer, Edwin George Johnson, Hilmer E., 524 S. 8th St. (Hilmer Olsen, William R. Shaw) E. Johnson) Shirilla, Michael J., 3600 Beaconsfield (24) Skaug, Andrew M., First National Bank Bldg. (Michael J. Shirilla) (Andrew M. Skaug) Shulman, Armand A., 1010-11 Francis Palms Bldg. (1) (Armand A. Shulman) Ferndale Siegel, Carl M., 568 Maccabees Bldg. (Carl Morton, Fred W., 281 W. Saratoga (Fred M. Siegel) W. Morton) Silver, Leo, 18511 James Couzens Hwy. (35) Sobel, Leo M., 109 E. Nine Mile Rd. (Leo (Leo Silver) M. Sobel) Silverfarb, Louis L., 2141 National Bank Bldg. (26) (Louis L. Silverfarb) Flint Smith, Geo. W., 16877 Lauder Ave. (Geo. W. Dupuis & Ryden, 124 E. 4th St. (J. Alfred Smith) Herrick, Victor E. Ryden) Smith, Harry A., 1126 Dime Bldg. (26) Foll, Herbert C., 4365 Miller Rd. (7) (Her­ (Harry A. Smith) bert C. Foll) Sniderman, Irving, 1965 National Bank Bldg. LaFever, Louis E., 914 Citizens Bank Bldg. (26) (Irving Sniderman) (3) (Louis E. LaFever) Soderman & Brennan, 543 Book Bldg. (Axel Sweet, W. Scott, 1106 Mott Foundation Bldg. S. Soderman) (3) (W. Scott Sweet) Sosin, Hilbert, 16625 Meyers Rd. (35) (Hil­ Taylor, Donald H., 1406 Mott Foundation bert Sosin) Bldg. (Donald H. Taylor) Stacks, Howard R., Jr., 1118 Book Bldg. (26) Wagar, Lunt & Oehring, 1126 Mott Founda­ (Howard R. Stacks, Jr.) tion Bldg. (Howard S. Teitelbaum) Stein, Sol I., 13534 Woodward Ave. (3) (Sol I. Stein) Grand Haven Sukenic, Bernard, 16625 Meyers Rd. (35) (Bernard Sukenic) Wilson, Ralph G., Sheldon Terrace (Ralph G. Tobias, Julian S., 726 Ford Bldg. (26) Wilson) (Julian S. Tobias) Touche, Niven, Bailey & Smart, 1380 National Grand Rapids Bank Bldg. (26) (George D. Bailey, Donald Baker, Charles H., 3335 Taft Ave., S. W. (9) J. Bevis, Paul E. Hamman, Wallace M. Jen­ (Charles H. Baker) sen, John W. McEachren, Kenneth S. Reames, Berman, Weisbard & Hirsch, 1208 Grand Lynn A. Townsend, Robert S. Waugh, Wil­ Rapids National Bank Bldg. (Morris M. Ber­ liam S. Woodman) man) Trepanier, Joe C., 934 Lafayette Bldg. (26) Edkins, Stoltenberg, Nelson & Kuyper, 421 (Joe C. Trepanier) Houseman Bldg. (2) (Adrian P. Kuyper, Walsh & Company, 120 Madison Ave. (26) Hugo A. Stoltenberg) (R. G. Danneels, Mervyn B. Walsh) Ernst & Ernst, 77 Monroe Ave., N. W. (2) Walter and Simon, 233 Curtis Bldg. (2) (R. S. Davis) (Stanley A. Simon) Johnson, Sidney H., 402 Morris Ave., S. E. Weber, Dwight E., 2046 Penobscot Bldg. (Sidney H. Johnson) (Dwight E. Weber) Lillie, Lee J. & Co., 309 Federal Square Bldg. Weremeck, Frederick A., 1661 National Bank (Lee J. Lillie) Bldg. (Frederick A. Weremeck) Lutz, Schellenberg & Kittle, 127-130 Fed­ White, Bower & Prevo, 2472 National Bank eral Square Bldg. (Robert W. Schellenberg, Bldg. (Harry M. Prevo, Louis E. Boeldt) Earl L. Kittle) Whitehead, W. G., 1010 Francis Palms Bldg. McBain, Robert J., 356 Michigan Trust Bldg. (1) (W. G. Whitehead) (Robert J. McBain) Whitlock, C. C., 16825 Normandy St. (21) McEwan & Kauffman, Michigan Trust Bldg. (Christopher C. Whitlock) (2) (Robert N. Den Braber, Kenneth G. Wilmot & Ludack, 1401 Majestic Bldg. (26) Hungerford, Gordon L. Kauffman, C. Samuel (Joseph F. Ludack, Carl H. Wilmot) McEwan) Wolfe, Weeks & Denhardt, 1819 Dime Bldg. Nanz & Weaver, Association of Commerce (David L. Denhardt, Richard H. Wolfe) Bldg. (2) (Theodore P. Nanz, Roy E. Wrubel & Ruben, 19475 James Couzens High­ Weaver) way (35) (Nathan J. Wrubel, Charles Ruben) Payne, George A. & Company, Peoples Na­ Wyman, Miles L., 1464 National Bank Bldg. tional Bank Bldg. (Eugene C. Beene, George (Miles L. Wyman) A. Payne) Young, Arthur & Company, 1217 National Scudder, Lawrence & Co., 1326 Grand Rapids Bank Bldg. (26) (Simeon Janes, Howard M. National Bank Bldg. (Harold Tamblin, Rob­ Stiller) ert William Ross) Firm List of Members 59

Michigan (Continued)

Seidman & Seidman, Peoples National Bank Harris, Reames & Ambrose, 1102 Olds Tower Bldg. (2) (John G. Cotton, Raymond F. Bldg. (2) (Alton D. Ambrose, Edgar A. Knape, Frank E. Seidman, John J. Spinetto, Chamberlain, Max D. Harris, Robert M. David L. Wares) Reames) Sherk, Fred K., 1029 Grand Rapids National Hepfer, Lyle D. & Company, 602 N. Wash­ Bank Bldg. (Fred K. Sherk) ington Ave. (15) (Lyle D. Hepfer) Shultus, Walter H., 400 Michigan St., N. E. Lynn, Ray C., 132 W. Ionia St. (Ray C. (3) (Walter H. Shultus) Lynn, Harvey W. Lynn) Vander Meer, Peter B., 721 Leonard St., Madan and Bailey, 307 Mutual Bldg. (Thomas N. W. (Peter B. Vander Meer) J. Bailey) Van Keppel & Green, 803 Michigan Trust McCampbell, Lawrence J., 621 S. Capitol Bldg. (Arnold J. Van Keppel) Ave. (15) (Lawrence J. McCampbell) Wagoner, Martin B., 1341 McReynolds Ave., Miller, Bailey & Company, 1708 Olds Tower N. W. (4) (Martin B. Wagoner) Bldg. (8) (E. Todd Stringer, John T. Stringer, George C. Thomas) Smith, Leo E., 338 E. St. Joseph St. (15) Grosse Ile (Leo E. Smith) Ball, William H., (William H. Ball) Zimmerman, R. W., 1022 E. Michigan Ave. (12) (R. W. Zimmerman) Grosse Pointe Coe, Charles L. & Company, 17007 Kercheval Marquette Ave. (30) (Charles L. Coe) Higgins, H. A. (Harry Allen Higgins') Morrison, John D. & Company, 211 N. Front Harbor Springs St. (Edlore J. LaFreniere, Robert J. Michaels, Wells, J. F., P. O. Box 520 (Julius Franklin John D. Morrison) Wells) Scudder, Lawrence & Co., 136 W. Washington St. (Lee McGinley, R. J. McGinley) Highland Park McDonald, John A., 5 Grove Ave. (3) (John Midland A. McDonald) Osburn, Earl J., 123 E. Main St. (Earl J. Osburn) Holland Maihofer, Moore & De Long, 36 E. 8th St. Monroe (William P. De Long) Banks, W. H., Woolworth Bldg. (W. H. Banks) Huntington Woods Richwine, Newton & Carlton, 206 Reisig Hewitt, John J., 26100 York Rd. (John J. Bldg. (Samuel G. Carlton, Stanley J. New­ Hewitt) ton, Alton J. Richwine) Iron Mountain Mt. Pleasant Skeats and Sullivan, 215 E. Wisconsin St. Fleury, Clement F., 9 Khoury Bldg. (Clem­ ent F. Fleury) (Arthur E. Skeats, Harry I. Sullivan) Ironwood Muskegon Goettsche, H. C. & Co., 408 W. Western Morrison, John D. & Company, 301 N. Suf­ folk (George M. Kahara, Raymond J. Lut­ Ave. (Neil H. Tuori) Maihofer, Moore & De Long, 309 Hackley witzi) Union Bank Bldg. (Wesley De Long, Ray­ Jackson mond C. Maihofer, C. Claire Moore) Scudder, Lawrence & Co., 503 Hackley Bennett, F. Douglass, 517 Dwight Bldg. (F. Union Bldg. (Henry S. Mallett, Dallas Girard Douglass Bennett) Miller, Richard H. Reed, Charles T. Bond & Company, 1407 Jackson City Bank Wheeler) Bldg. (C. R. Bond, Harry R. Bond) Campbell, A. J. & Company, 1101 Reynolds Niles Bldg. (Alpha J. Campbell) Gore, Edward & Co., 205 Masonic Temple Smith, Skutt & Young, 801 National Bank Bldg. (John J. Smith, Harold M. Young) Bldg. (Maurice S. Hahn, Manager) Kalamazoo Pleasant Ridge erger ild Ernst & Ernst, 136 E. Michigan Ave. (4) B & W , 23810 Woodward Ave. (F. J. Nelson, Manager) (Michael M. Wild) Scudder, Lawrence & Co., 1207 American National Bank Bldg. (Clarence B. Allgor, Plymouth John B. Engelbreit) Sutherland & Robson, 861 Penniman (Donald Speidel & Kneen, 609 S. Burdick St. (Glen H. Sutherland) E. Speidel, Russell P. Kneen, Jr.) Pontiac Lansing Jenkins, James R., 801 Pontiac State Bank Ernst & Ernst, 101 N. Washington Ave. Bldg. (15) (James R. Jenkins) (16) (E. O. Reynolds, Manager) Garlock and Howland, 403 Capitol Savings Port Huron & Loan Bldg. (R. Wayne Garlock, Harold Jones, Frank H., 226 Peoples Savings Bank J. Howland) Bldg. (Frank H. Jones) 60 American Institute of Accountants

Michigan (Continued) Stewart, John L., Jr., P. O. Box 365 (John St. Joseph L. Stewart, Jr.) Kovtan, John M., Commercial Bank Bldg. (John M. Kovtan) River Rouge Peterson, L. T., 10488 W. Jefferson Ave. (18) Sault Ste. Marie (L. T. Peterson) Morrison, John D. & Company, 525 Ashmun St. (Robert K. Stevens, Manager) Roseville Yates, John E., 26730 Fernwood Ave. (John Sturgis E. Yates) Baird, Josef A., 225 W. Chicago Rd. (Josef A. Baird) Royal Oak Eberle, Elmer A., 605 Lexington Blvd. Traverse City (Elmer A. Eberle) Walker & Russell, 403 State Bank Bldg. Saginaw (Lyle D. Russell, Samuel A. Walker) Carlson & Timm, 1226 N. Michigan Ave. (Ernest R. Carlson, Earl E. Timm) Wayne Hartman, Philip E., 414 First Savings & Loan Sutherland & Robson, 34624 Sims (Ronald Bldg. (Philip E. Hartman) Robson) Oakes, Neil W., 408 Bearinger Bldg. (Neil Watters Oakes) Wyandotte Robins & Creed, 606 Bearinger Bldg. (John Hungerford, Cooper & Luxon, Wyandotte W. Creed, William F. Robins) Savings Bank Bldg. (Gerard J. Hungerford) Schoonover, Arthur D., 501 Eddy Bldg. (Arthur D. Schoonover) Wagar, Lunt & Oehring, 402 Second National Ypsilanti Bank Bldg. (Edward H. Lunt, Lyman W. Gregg & Velker, 213 W. Michigan (Harold Oehring Wayne B. Wagar) J. Gregg) Yeo & Yeo, 606 First Savings & Loan Bldg. Wright, James W., 32 N. Washington St. (William Lloyd Yeo) (James W. Wright)

Minnesota Albert Lea Altman, Harry L. & Company, 812 Builders Cooper, Bertram, Hyde Bldg. (Bertram Exchange (Harry L. Altman) Cooper) Andersen, Arthur & Co., 1445 Northwestern Bank Bldg. (2) (A. R. Nelson) Brainerd Anderson, Kroeger & Co., 1669 Northwest­ ern Bank Bldg. (2) (Emil Kroeger) Peterson, Elmer V., 3 Baehr Bldg. (Elmer Apple, Irving, 434 Andrus Bldg. (Irving V. Peterson) Apple) Austin & Co., 1124 Roanoke Bldg. (Albert Duluth Brydon Austin) Anderson, Robert C., 418 Bradley Bldg. Bird, Edwin G., 316 National Bldg. (2) (Ed­ (Robert Conrad Anderson) win G. Bird) Graving & Honigman, 604 Lonsdale Bldg. Blumenson, M. J., 723 Plymouth Bldg. (2) (L. R. Graving, Karl F. Honigman) (M. J. Blumenson) Matteson, James S. & Co., 902 Fidelity Boulay, Anderson, Waldo & Co., 1023 Bldg. (William D. Avery, Harold James Northwestern Bank Bldg. (Joseph A. Bou­ Matteson, James S. Matteson) lay, Rudolph H. Anderson, Herbert T. Thor­ Pedrizetti, Grover & Lockhart, 311 Sell­ sen, Leonard H. Lieser, Adrian S. Helgeson, wood Bldg. (R. J. Grover, Earl J. Lockhart, Laird D. Waldo) Virgil J. Pedrizetti) Breitman, M. S., 434 Andrus Bldg. (2) (M. Rawn, Lester D., 509 Alworth Bldg. (Lester S. Breitman) D. Rawn) Brockway, Parker W., 610 Plymouth Bldg. Stillman, N. A., 509 Lonsdale Bldg. (2) (N. (Parker W. Brockway) A. Stillman) Christensen and Bedford, 930 Baker Bldg. Thompson, William R., 5 Phoenix Bldg. (2) (H. Paul Bedford, Albert C. Christensen) (William Rodney Thompson) Diracles, John M.. 738 Midland Bank Bldg. Wirtanen & Carlson, 617 Torrey Bldg. (Les­ (1) (John M. Diracles) lie A. Carlson, Donald G. Wirtanen) Dokken, S. W., 1110 Baker Bldg. (2) (S. W. Dokken) Mankato Dolan, William M., Jr., 619 McKnight Bldg. Peterson, Russell T., First National Bank (William M. Dolan, Jr.) Bldg. (Russell T. Peterson) Edwards, Richard W., 307 E. Hennepin Ave. (14) (Richard W. Edwards) Marshall Ernst & Ernst, 1204 First National-Soo Line Gold and Carlson, Box 618 (Stanley Carl­ Bldg. (2) (James W. Strudwick, Harold C. son) Utley) Essene and Bonhiver, 2305 Fourth Ave., S. Minneapolis (John Essene, Homer A. Bonhiver) Allen, R. H., 1102 Wesley Temple Bldg. (3) Field, Kuusisto and Froelich, Syndicate (R. H. Allen) Bldg. (2) (Ray V. Kuusisto) Firm List of Members 61

Minnesota (Continued) Figen & Figen, 1560 Northwestern Bank Bldg. Ritzen, David H., 241 Loeb Arcade (David (Melvin H. Maisel) H. Ritzen) Fitzgerald, John P., 402 Wesley Temple Rotzel, C. L., 451 McKnight Bldg. (2) (C. Bldg. (John P. Fitzgerald) L. Rotzel) Fleet, Moody & Cutts, 1345 First Avenue Sandahl, Harold E., 683 Northwestern Bank S. (3) (William Arthur Fleet, Arthur E. Bldg. (2) (Harold E. Sandahl) Cutts) Schneider, Raymond T., 930 Baker Bldg. Flesher, Anderson & Flesher, 1216 Nicollet (Raymond T. Schneider) Ave. (Herbert J. Flesher) Schuelein, Oscar J., 607 Northwestern Fed­ Flesher, Flesher & Flesher, 2315 Foshay eral Bldg. (3) (Oscar J. Schuelein) Tower (2) (L. Joseph Flesher, Jr., Leonard Schulman, Walter R., 901 Plymouth Bldg. J. Flesher) (Walter R. Schulman) Glickman, Howard & Isenberg, 2430 Rand Shefner, Joseph, 716 Metropolitan Life Bldg. Tower (2) (Joseph C. Glickman, Benjamin (Joseph Shefner) T. Howard, Monroe M. Isenberg) Stark, Theodore E., 715 New York Life Goldberg, Pascha M., 700 Builders Exchange Bldg. (Theodore E. Stark) Bldg. (Pascha M. Goldberg) Strand and Roe, 1010 Foshay Tower (Clar­ Greenberg, Lawrence G., 709 W. Broadway ence E. Roe, James F. Pitt, Clyde B. Roe, (11) (Lawrence G. Greenberg) John A. Larsen) Greguson, Alfred, 1662 Northwestern Bank Touche, Niven, Bailey & Smart, 1054 Mc­ Bldg. (2) (Alfred Greguson) Knight Bldg. (1) (George C. Ludolph) Hallin & Revord, 822 First National-Soo Twite, Ralph E., 1141 Northwestern Bank Line Bldg. (2) (Carl E. Hallin, Richard G. Bldg. (2) (Ralph E. Twite) Revord) Westling, A. Edward, 1182 Northwestern Halloway-Knutson & Bowers, 306 Foshay Bank Bldg. (A. Edward Westling) Tower (Andrew J. Knutson) Wolkoff, Effress & Company, 304 WCCO Haskins & Sells, 1320 Northwestern Bank Bldg. (Sheldon L. Pinck) Bldg. (2) (Jerome A. Benning, Emil F. Wood, James T., 9 W. 26th St. (James T. Bohne, B. F. Geib) Wood) Hyre, Flesher and Adams, 931 Pillsbury Bldg. (Stanley L. Flesher) Rochester Kleinbaum, Leo, 901 Plymouth Bldg. (2) (Leo Kleinbaum) Byers, Wobschall & Miller, 100 First Ave­ Kratt, Robert A., 711 W. Lake St. (8) nue Bldg. (Leonard J. Byers, Lawrence C. (Robert A. Kratt) Miller, Edward A. Wobschall) Kvaase, Gustav J., 607 Marquette Ave. (Gus­ tav J. Kvaase) St. Cloud Larsen, Albert E., 1010 Foshay Tower (2) Cote, Donald E., 400½ E. St. Germain St. (Albert E. Larsen) (Donald E. Cote) Lee, J. C., 400 W. 66th St. (J. C. Lee) Slaney, Reginald H., 809½ St. Germain St. Lonegren, Brackett & Freeman, 415 Phoe­ (Reginald H. Slaney) nix Bldg. (Joe L. Lonegren) Lubov, Joseph, Suite 425-Plymouth Bldg. St. Paul (Joseph Lubov) McKennan, Riddiford & Sevenich, 2515 Fo­ Anderson & Seiberlich, Commerce Bldg. shay Tower (2) (Ray G. McKennan, T. K. (Joseph C. Seiberlich) Riddiford, Roman R. Sevenich) Belsheim, Philip R., 1569 University Ave. Mersky & Grossman, 754 Midland Bank (Philip R. Belsheim) Bldg. (Morris P. Grossman, William S. Broeker & Hendrickson, 2387 University Mersky) Ave. (14) (Milton M. Broeker, L. J. Hen­ Michaelson, Maurice J., 329 Midland Bank drickson) Bldg. (1) (Maurice J. Michaelson) Calmenson, Abramson & Co., 450 Endicott- Newell, John B., 903 Marquette Ave. (John on-Fourth (Ted Abramson, A. M. Calmen­ B. Newell) son, Leon M. Goldfarb) Nicholson & Tenney, 808 Northwestern Bank Cartwright, Myron R., 1940 E. Nebraska Bldg. (2) (Edward C. Nicholson) Ave. (6) (Myron R. Cartwright) Norberg. Edwin W., 1131 First National-Soo Ernst & Ernst, E-1315 First National Bank Line Bldg. (Edwin W. Norberg) Bldg. (1) (S. H. Lane, Manager) O’Keefe, John R., 517 McKnight Bldg. (1) Fetsch, James A., W-1268 First National (John R. O’Keefe) Bank Bldg. (1) (James A. Fetsch) Olson, Nelson, Sand & Co., 2524 Hennepin Hines & Wilkerson, E-706 First National Ave. (5) (Alfred O. Olson, Sidney T. Sand) Bank Bldg. (1) (Lyle W. Hines, Hartwell Olson, Roger L., 712 Builders Exchange Wilkerson, Howard M. Guthmann, Wallace (Roger L. Olson) T. Johnson) Jacobson, Jentzsch, Rector & Jones, 201 Olson, Verol H., 1002 Foshay Tower (Verol Midway Bldg. (4) (Walter E. Jacobson) H. Olson) Larson, Raphael E., 2146 Marshall Ave. (4) Patrick, R. C., 804 Thorpe Bldg. (2) (Rod­ (Raphael E. Larson) erick C. Patrick) Lethert, Henry M., 1570 Edmund Ave. Pearson, Edwin L., 510 Essex Bldg. (Edwin (Henry M. Lethert) L. Pearson) Mattila, John H., 424 Endicott-on-Fourth Peat, Marwick, Mitchell & Co., 1120 North­ (1) (John H. Mattila) western Bank Bldg. (2) (Harold M. Solstad, Munson, Clifford R., 110 Pioneer Bldg. Robert B. Voglewede) (Clifford R. Munson) Peisch, Herman C. J., 550 Baker Bldg. (Her­ Stoffer, Maurice W., 483 Endicott Bldg. man C. J. Peisch) (Maurice W. Stoffer) Pettijohn, Kenneth E., 1574 Northwestern Taylor, McCaskill & Co., 1212 Pioneer Bank Bldg. (2) (Kenneth E. Pettijohn) Bldg. (M. D. McCaskill, Orley R. Taylor) 62 American Institute of Accountants

Minnesota (Continued) Wiener, Vierling & Karasov, 212 Minne­ Willmar sota Bldg. (1) (Elliott Karasov) Latham, Eugene P., 15 Foundation Bldg. (E. Wight, Fred C., W-1191 First National Bank P. Latham) Bldg. (1) (Fred C. Wight) Wolkoff, Effress & Company, 428 Minne­ Worthington sota Bldg. (1) (M. Rodney Effress, Mau­ rice B. Langman, William W. Wolkoff) Gold and Carlson, Sobol Bldg. (Erwin Je­ rome Windschill) Stillwater Kreimer, Albert T., 208 E. Chestnut St. (Albert T. Kreimer)

Mississippi Belzoni Jackson Bridges, James T., Box 322 (James T. Barnett, Ray Company, First National Bank Bridges) Bldg. (Ray H. Barnett) Carter, M. O. Company, Box 1775 (5) (A. Biloxi N. Morgan) Barton, Pilie & Wermuth, 214 Lameuse St. Cocke, J. W. 1004 Deposit Guaranty Bank (Gerald Piltz) Bldg. (14) (J. W. Cocke) Moore & Powell, 231 Main St. (Charles J. Collins, Roy P. 408-410 Deposit Guaranty Moore) Bank Bldg. (Roy P. Collins) Gonzales, Joe, Jr., 501 First Federal Savings Clarksdale & Loan Bldg. (Joe Gonzales, Jr.) Hurst and Sparrow, P. O. Box 4440 (Milton Corley, Harding, 201 Stevens Bldg. (Harding F. Sparrow, Harry E. Hurst) Corley) Miazza, DeMiller and Word, P. O. Box 65 Ellis & Hirsberg, McWilliams Bldg. (Jos. F. (5) (Edward A. DeMiller, Jr., Louis A. Ellis, B. H. Hirsberg) Miazza, Alvin Word, Jr.) Miller, Robt. S. & Company, 613 Plaza Cleveland Bldg. (Jesse P. Matthews, Jr., Robert S. Boswell, William S., Box 989 (William S. Miller, Jr.) Boswell) Morgan, John W. & Company, 1203 Stand­ ard Life Bldg. (John W. Morgan, Harry L. Columbus Beacham, Jr.) Lott, T. E. & Company, 308 McGahey Bldg. Parker, Robert R., 3611 Kings Highway (T. E. Lott, C. E. Lehmberg, Jr., Eugene (Robert R. Parker) T. Beard, Jr.) Pitts, Doug & Company, First National Bank Bldg. (Douglas Richard Pitts) Corinth Quin, Dick D. and Company, P. O. Box 1031 (L. C. Gooch, Jr., William L. Norton, Minor & Moore, Box 589 (James Holley Dick D. Quin) Moore) Rogers, Joel Acker, 207, 100 East Pearl Greenville Bldg. (Joel Acker Rogers) Ross, Ross & Weeks, 1002-4 Electric Bldg. Haxton, Edwards and Tarver, Weinberg (T. Albert Ross, Thomas A. Ross, Jr., John Bldg. (R. K. Haxton, John W. Tarver) P. Weeks) Rhymes and Tann, 403 First Federal Bldg. Greenwood (Louis H. Rhymes, Thomas M. Tann) Neely, Fred T. & Co., Box 894 (Fred T. Sanford, Mize & Williams, P. O. Box 167 Neely, Ralph F. Neely) (A. E. Sanford, Guy H. Williams) Orsborn, Walker & Middleton, P. O. Box Stainton, R. L., 1103 Deposit Guaranty 515 (R. Hugh Middleton, Henry G. Ors­ Bank Bldg. (R. L. Stainton) born, William Brewer Tucker, Clinton W. Stephens and Shanks, P. O. Box 2111 (Wil­ Walker, R. C. Wingate) liam E. Shanks, R. K. Stephens) Sutphen, Jack, 205 Fulton St. (J. S. Sutphen, Taylor. Powell, Wilson & Hartford, P. O. Jr.) Box 2103 (Robert W. Hartford) Taylor, Powell, Wilson & Hartford, Ray Bldg. (C. E. Powell, Ermis C. Wilson, Kosciusko David P. Quinn) Ward, Rea & Shaw, Morgan & Lindsey Bldg. (J. R. Henry, Jr., Manager) Gulfport Evans, Roberts & McDonald, 312 Bank of Laurel Gulfport Bldg. (A. L. Evans, Carl Archie Block, F. J. & Company, 401 First National McDonald, William B. Roberts) Bank Bldg., (Francis J. Block, Woodrow Michael Rogers, Pelham B. Molloy, William Hattiesburg Franklin Horne) Emerson, O. D., Jr., Suite 302, Magnolia Holt & O’Neil, P. O. Box 46 (Herbert I. State Bldg. (O. D. Emerson, Jr.) Holt, Jimmie M. O’Neil) Slay, Herbert, 204 Magnolia State Bldg. Morris, Albert D., 516 Central Ave. (Albert (Herbert Slay) D. Morris) Smith, Burke & Sumner, Magnolia State Bldg. (Jack F. Burke, Prentiss E. Sumner) Meridian Yelverton, Darrell, 204 Geiger Bldg. (Dar­ Christopher, Everette O., 407 Lamar Bldg. rell Yelverton) (Everette O. Christopher) Firm List of Members 63

Mississippi (Continued) Crampton, Edward H., 317 Lamar Bldg. Starkville (Edward H. Crampton) Spruill, Simmons & Company, Main St. Crook, Kahlmus & Emerson, Box 289 (Rob­ (W. W. Littlejohn, William A. Simmons, ert H. Crook) L. E. Spruill) Garrett, Robert L., 2211 Tenth St. (Robert L. Garrett) McDonald, Reginald F., 214 WMOX Bldg. Tupelo (Reginald F. McDonald) Lilly, Nail and McKinney, P. O. Box 23 Peck, Elizabeth, 507 Citizens National Bank (C. E. Lilly, Jr., Norman K. Nail, William Bldg. (Elizabeth Peck) N. McKinney) Ready, Donovan & Company, The Counting Winkler, M. M. and Associates, Box 655 House (J. Donovan Ready) (M. M. Winkler) Ward, Rea & Shaw, P. O. Box 546 (Frank L. Giffin, George R. Rea, Geo. W. Shaw, Vicksburg John H. Stuart, Thomas R. Ward) Boolos, Leo, Jr., 211 First National Bank Natchez Bldg. (Leo Boolos, Jr.) Buckner & Buckner, 1205 Monroe St. (E. A. Simmons, Silas M. & Company, P. O. Box Buckner, Jr.) 241 (Frank L. Byars, Charles Wesley Cald­ well, Lamar G. Rogers, Silas M. Simmons) West Point Ocean Springs Watkins, John T., P. O. Box 243 (John T. Girot, Judlin H., Ocean Springs State Bank Watkins) Bldg. (Judlin H. Girot) Yazoo City Philadelphia Crane, E. M. and Company, 107 E. Jeffer­ Sloan, Troy G., 210 Barfoot Bldg. (Troy G. son St. (Edward Martin Crane, Robert Sloan) Chapman Williamson, Jr.)

Missouri Cape Girardeau Higginsville Hoche, David E., 113 N. Fountain St. (David Olvis and Stosberg, 2112 Main St. (Haddon E. Hoche) C. Stosberg, William L. Olvis, J. W. Davis) Carthage Independence Cusack, Bryan & Co., Bank of Carthage Bldg. Allen, Amos E., 217 W. Alton St. (Amos E. (James F. Bryan) Allen) Bland, Lloyd L., 32 Battery Bldg. (Lloyd L. Caruthersville Bland) Brown, Floyd R., Jr., 213 S. Main (Floyd Bracey, I. D., 402B Ward Ave. (I. D. Bracey) R. Brown, Jr.) Troupe, William J. & Co., 230 West Maple Chillicothe (Richard H. Kent) Frick, Harden & Cummins, 205-208 Citizens Jefferson City National Bank Bldg. (Ted J. Frick, Kenneth E. Harden) Williams-Romack Company, 118½ E. High (R. W. Romack) Clayton Joplin Boka, J. Harry, 7903 Forsyth Blvd. (5) (J. Baird, Kurtz & Dobson, First National Bldg. Harry Boka) (Claire S. Dobson, Frank M. Evans Jr., Brusselback, Harry J. & Co., 7 N. Brent­ Jack E. Longenecker, Robert H. Scott) wood Blvd. (5) (H. J. Brusselback, Jr.) Cusack, Bryan & Co., 324 Miner’s Bank Bldg. Cekovsky, A. B., 34 N. Brentwood Blvd. (A. (Thos. J. Cusack, William L. Gott) B. Cekovsky) Farrar, James T., 315-316 First National Bank Dee, Charles T., 206, 8015 Forsyth (Charles Bldg. (James T. Farrar) T. Dee) Sinderson, Little & Lashell, First National Larson, Alfon W., 25 S. Bemiston (5) Bldg. (George Little) (Alfon W. Larson) Paradoski, Edwin Andrew, 7 N. Brentwood Kansas City Blvd. (Edwin Andrew Paradoski) Abel, Roland & Company, 412 Commerce Trust Bldg. (Roland Abel) Columbia Aguilar, McPhail and Company, S. C., 401 Ellis, Claude C., 721 Broadway (Claude C. Columbia Bank Bldg. (Warren J. McPhail) Ellis) Andersen, Arthur & Co., 1012 Baltimore Williams-Romack Company, 14-A N. 9th St. Ave. (5) (Ray B. Lambright, Harry L. (Paul A. Williams, George A. Keepers) Stover) Armstrong, A. C., 1516 Commerce Bldg. (6) (Alpheus C. Armstrong) Hannibal Armstrong, Wilson & Reno, 1125 Board of Hickman, Holme, Hickman Bldg., (Holme Trade Bldg. (A. A. Armstrong, Kenneth Hickman) M. Wilson) Wade-Stables Co., 118 N. 3rd St. (James G. Baird, Kurtz & Dobson, 921 Dwight Bldg. Stables, Arthur R. Wade) (W. E. Baird, C. R. Meyer) 64 American Institute of Accountants

Missouri (Continued) Block, Joseph A., 1307 Commerce Trust Martin and Martin, 722 Finance Bldg. (6) Bldg. (Joseph A. Block) (E. C. Martin) Bredine, T. M., 419 Reliance Bldg. (6) McCormick, William H., 407 Commerce Bldg. (Tilford M. Bredine) (William H. McCormick) Britten, E. J., 521 Ridge Bldg. (E. J. Britten) McDivitt, Leonard V., 822 Lathrop Bldg. (6) Brookmeyer, E. E., 916 Walnut St. (E. E. (Leonard V. McDivitt) Brookmeyer) McManus, J. Y., 1338 Dierks Bldg. (6) (J. Burk, Frank D., 1229 Dierks Bldg. (6) Y. McManus) (Frank D. Burk) Miller, William H., 216 E. 10th St. (6) Burney, Charles J., 401 Finance Bldg. (William H. Miller) (Charles J. Burney) Minteer, Robert P., 1608 Baltimore Ave. Carpenter, C. E., 1220 Commerce Bldg. (C. (Robert P. Minteer) E. Carpenter) Morris, T. LaRue, 404 W. 58th St. (T. Christie, Lloyd T., 6 W. 10th St. (5) (Lloyd LaRue Morris) T. Christie) Murphy, Leslie E., Suite 416 Porter Bldg. Conway, Wm. H. & Company, 924 Rialto Bldg. (Leslie E. Murphy) (William H. Conway, Willard R. Gabriel, Nelson, Fred B., 437 Law Bldg. (Fred B. John Hugh Moriarty) Nelson) Cooper, Lee J., 421 Commerce Trust Bldg. Noll, Wm. A., 607, 20 W. 9th St. Bldg. (Lee J. Cooper) (William A. Noll) Crockett, J. D. M. & Co., 903 Grand Ave. Nussbaum, Louis, 1009 Baltimore Ave. (Louis (6) (J. D. M. Crockett, Paul Schmidt, Arch Nussbaum) G. Todd) Peat, Marwick, Mitchell & Co., 1325 Com­ Cuneo and Company, 700 National Fidelity merce Bldg. (6) (Ralph W. Crouch, David Life Bldg. (6) (A. Henry Cuneo, Gertrude N. Lieberman, Harold J. Miller, Jr., Walter Birmingham Cuneo, Stephen Fried, Robert S. Sutton, H. Elmer Worcester) DeBord Lawson) Pesmen, William, 1112 Commerce Bldg. Cusack, Paul P., 514 Finance Bldg. (Paul P. (William Pesmen) Cusack) Pichetti, Charles, 1009 Baltimore Ave. Davey & Rader, 1419 Commerce Bldg. (John (Charles Pichetti) W. Rader) Powell, Edward J., 1311 Valentine Rd. (Ed­ Ernst & Ernst, 900 Walnut St. (6) (F. G. Buenger) ward John Powell) Praetz, Joseph H., Jr., 704 Riss Bldg. (Joseph Fairhurst and Fairhurst, 406 W. 34th St. H. Praetz, Jr.) (James B. Fairhurst) Price Waterhouse & Co., 922 Walnut St. Flora, I. B., 950 Dierks Bldg. (I. B. Flora) (Adolph W. Hebrank, Manager) ranklin oe F , J J., Ten Twelve Baltimore Bldg. Rashbaum, Meyer, 510 Victor Bldg. (Meyer Room 306, (Joe J. Franklin) Rashbaum) raser dward F , E , 1028 Scarritt Bldg. (Edward Ross, Arthur L. and Ross, John A., 711 Fraser) Temple Bldg. (Arthur L. Ross) Gibson, Wm. G., 3816 Bellefontaine (Wm. G. Roven & Bold, 3236 Gillham Plaza (3) Gibson) (Joseph Bold) Griffin, M. L., 403 Midland Bldg. (M. L. Schmidt, W. G., 218 W. 73rd Terrace (W. Griffin) G. Schmidt) Haith, Joseph J., 1016 Central St. (Joseph Sernes and Chandler, 1104 Commerce Bldg. J. Haith) (Virgil S. Chandler) Hall, E. Eugene, 1009 Baltimore Ave. (Edwin Sheffield. Virgil R., 3119 Troost Ave. (9) Eugene Hall) (Virgil R. Sheffield) Hartley, Hugh P., 440 Board of Trade Bldg. Stauffer. John G., 3527 Broadway (John (Hugh P. Hartley) G. Stauffer) Haskins & Sells, 614 Temple Bldg. (6) (J. M. Neumayer) Teel, Francis E., Finance Bldg. (Francis E. Teel) Hermanson, Amos A., Jr., 216 Porter Bldg. (11) (Amos A. Hermanson. Jr.) Tenny, Theodore, 1220 Commerce Bldg. (6) (Theodore Tenny) Hodson, Raymer D., 817 Commerce Trust Bldg. (6) (Raymer D. Hodson) Thiry, L. Ray, 804 Victor Bldg. (5) (L. Ray Horwath & Horwath, 910 Central St. (Edgar Thiry) Fjelde, Manager) Touche, Niven, Bailey & Smart. 6 E. 11th St. Jackson, George P., 804 Commerce Bldg. (6) (6) (John D. Crouch. Howard D. Hull) (George P. Jackson) Trock. George H., 7431 Broadway (George Johnson, David L., 806 Waltower Bldg. (6) H. Trock) (David L. Johnson) Van Note. Earle L., 110 E. 9th St. (Earle Johnson and Fleet, 338 Board of Trade Bldg. L. Van Note) (6) (J. Ryland Fleet, G. Harold Johnson) Warrington, Harry A., 406 W. 34th St. (2) Jones, Dale W., 600 New York Life Bldg. (Harry A. Warrington) (Dale W. Jones) Welter. E. H., Room 738, 1005 Grand Ave. Kuehn, Harry J., 425 Railway Exchange Bldg. (E. H. Welter) (Harry J. Kuehn) Wilson, Donald E., 2826 Main St. (8) Kurtz, John L., Law Bldg. (John L. Kurtz) (Donald E. Wilson) Levy, Bennett D., 1005 Grand Ave. (6) Wolkow, Darwin H., 905 Waldheim Bldg. (Bennett D. Levy) (Darwin H. Wolkow) Lipoff and Sharlip, 411 Lathrop Bldg. (Carl Wright, Francis A. & Company, 500 Grand Lipoff, Nathaniel J. Sharlip) Avenue Bank Bldg. (Ralph E. Bostwick) Magazine, Stoney. 916 Walnut St. (Sidney Young, Arthur & Company, 21 W. 10th St. Magazine) (5) (Paul J. Adam, Arthur H. Bowen) Firm List of Members 65

Missouri (Continued) Kennett Breschell, Alexander M., 705 Olive St. (1) Kraft & Miles, Box 25 (Thomas E. Miles) (Alexander M. Breschell) Smith, Joseph Lynn, 108 Shelton Bldg. Brining & Co., 915 Olive St. (1) (Richard L. (Joseph Lynn Smith) Brining, LeRoy R. McDowell, John P. Howard) Brown, Sol S., 418 Olive St. (2) (Sol S. Kirkwood Brown) Curry, Ralph F., 26 Countryside Lane (22) Brown and Stone, 634 N. Grand (3) (David (Ralph F. Curry) E. Brown) Burlingame & Company, 411 N. 7th St. (1) (Hugh L. Meinhardt, Manager) Lebanon Clark, Ernest A., 706 Chestnut St. (1) Angleson, Leon G., General Delivery (Leon (Ernest A. Clark) G. Angleson) Cohen and Kamil, 812 Olive St. (1) (Max Minkler and Mumford, 110 W. Commercial Cohen, Gustav Kamil) St. (J. A. Mumford) Cohen, Sidney S. & Company, 911 Locust St. (1) (Sidney S. Cohen, Arthur Lieber, Jr.) Maryville Conner, Ash & Company, 506 Olive St. (1) Frick, Harden & Cummins, 5 Michau Bldg. (E. F. Conner, Forrest P. Kleberger) (W. G. Cummins) Cook, A. Donald, 206, 1047 Big Bend Blvd. (17) (A. Donald Cook) Cook, Eugene E., 1825 Cora Ave. (Eugene Mexico E. Cook) Williams, Jay A., 118-A W. Jackson St. (Jay Cornell & Company, 318 N. 8th St. (1) A. Williams) (John W. _Snider, Henry V. Boehl, Walter Williams-Romack Company, 106A S. Jeffer­ F. Scott, Thomas J. Smith) son (Charles E. Oliver) Crume, Wm. A. & Company, 416 State Na­ tional Life Bldg. (Wm. A. Crume, Wm. J. Neosho Looney) Diggs, Anders & Plunkert, 1314 Ambas­ Fillingham, Ira W., 109 E. Hickory (Ira W. sador Bldg. (James J. Anders, John T. Fillingham) Plunkert) Doetsch, Oscar Henry, 1102 Bellerive Blvd. North Kansas City (11) (Oscar Henry Doetsch) Eder, Harvey & Company, 818 Olive St. (1) Smith, Joseph L., 1803 Swift (16) (Joseph (Bernard E. Eder, Harvey Eder, Louis M. L. Smith) Weltman) Eiswirth, George P., 801 Cotton Belt Bldg. St. Joseph (George P. Eiswirth) Schwartz, Frank P. & Co., 412 Tootle Bldg. Epstein, Aftergut and Company, Paul (Harold E. Gasper, Milton W. Taylor) Brown Bldg. (Samuel Aftergut, Earl E. Speer & Company, 311 Corby Bldg. (Clarence Brock, Harry Epstein, Nelson Tabachnick) A. Speer) Ernst & Ernst, 314 N. Broadway (2) (Rich­ ard T. Baker, Robert A. Huelsick) Feldman and Morton, 722 Chestnut St. St. Louis (Morris Morton) Adams, C. B. & Co., 411 N. 7th St. (1) Fienup, Raymond H., 559 N. Skinker (5) (Arnold J. Hoffmann) (Raymond H. Fienup) Allen, John Edw. F., Rm. 211, 203 N. 10th FitzGerald, John F., American National Bank St. (1) (John Edw. F. Allen) Bldg. (9) (John F. FitzGerald) Andersen, Arthur & Co., 1721 Railway Ex­ Fox & Placht, 611 Olive St. (James Lloyd change Bldg. (1) (George R. Catlett, L. Fox, Walter Raymond Placht) Wayne Lutyens) Geiger, Roland, 818 Olive St. (Roland Avellone, Salvatore C., 812 Olive St. (1) Geiger) (S. C. Avellone) Good, A. E. & Co., 705 Olive St. (1) (A. E. Bansley, Kiener & Kernaghan, 220 N. 4th Good, James Myles) St. (D. H. Kernaghan) Gornstein, Sidney, Suite 316, 706 Chestnut Barken, Michael B., 707 Ambassador Bldg. St. (1) (Sidney Gornstein) (Michael B. Barken) Grosser & Company, 963 Paul Brown Bldg. Benner, English, Maher & Bedel, Paul (1) (David Grosser) Brown Bldg. (1) (Rita M. Dudeck, Robert Halbe, Harrison H., 915 Olive St. (1) (Har­ J. Ellersieck, Chas. R. English, Christopher rison H. Halbe) C. Hughes, Philip V. Maher) Halley, Joseph J., 1101, 122 N. 7th St. (1) Benson, C. K. & Co., 711 St. Charles St. (1) (Joseph J. Halley) (C. Kenneth Benson) Haney, Viola, 801 Title Guaranty Bldg. Boggiano, L. J., Jr., 315 Paul Brown Bldg. (Viola Haney) (L. J. Boggiano, Jr.) Hardin, M. Guy & Co., 840 Paul Brown Bohl & Deeken, 915 Olive St. (George E. Bldg. (M. Guy Hardin, M. Guy Hardin, Bohl, Joseph H. Deeken) Jr.) Bohlmann, Harold C. W., 4243 Sulphur Haskins & Sells, 805 Boatmen's Bank Bldg. Ave., Hampton Village Plaza (9) (Harold (2) (J. H. O’Connell, J. Harry Williams, C. W. Bohlmann) Paul L. Wilton) Boyd, Franz & Co., 1221 Locust St. (3) Heade, John A., 4227 Lindell Blvd. (John A. (Ernest Boyd, Henry R. Franz, Charles E. Heade) Forrest, Edward L. Lind, John A. Nooney) Heckmann & Schopp, 1502 Continental Bldg. Boyle, J. W., 4 N. 8th St. (Joseph W. Boyle) (8) (Walter O. Heckmann) 66 American Institute of Accountants

Missouri (Continued) Helm, W. A. & Co., 318 N. 8th St. (1) Muren & Company, 1018 Arcade Bldg. (John (William Arthur Helm, William F. Wind­ F. Bruen, Jr., Russell W. Coleman, Edward horst) J. Muren, Lee J. Muren) Hochschild, Peter & Company, 520 N. Murphy, James G., 7500 Natural Bridge Grand Blvd. (3) (Melvin M. Bloom, Peter (James G. Murphy) Hochschild) Napier, Milton F., 808, 408 Olive St. (Mil­ Holland, Joseph J., 722 Chestnut St. (1) ton F. Napier) (Joseph J. Holland) Peat, Marwick, Mitchell & Co., 7 N. 7th House, Harry M., 314 N. Broadway (2) St. (1) (Erik C. Boye, John A. McManus) (Harry M. House) Price, John O., 314 N. Broadway (John O. Ifland, Charles L., 105 N. 7th St. (1) Price) (Charles L. Ifland) Price Waterhouse & Co., 1221 Locust St. Jackson, Ralph F., 589 Arcade Bldg. (1) (3) (Benjamin F. Jackson, Paul E. Nye) (Ralph F. Jackson) Priebat, Ludwig M., 451 Paul Brown Bldg. Jacquemin, Chatterton & Co., Paul Brown (Ludwig M. Priebat) Bldg. (1) (A. P. Chatterton, Victor Jacque­ Puster, Alvin A., 1006 Chestnut St. (1) min, III) (Alvin A. Puster) Kahn, Adolph, 705 Chestnut St. (Adolph Rabenau & Slais, 734 Paul Brown Bldg. Kahn) (John Rabenau, Jr., William J. Slais) Kappes, Charles J. & Company, 818 Olive Raskin, M. L. and Company, 818 Olive St. St. (1) (Charles J. Kappes) (Albert M. Melman, Max L. Raskin) Keller, Gus V. and Company, 511 Title Rubin, Mahlon, 706 Chestnut St. (1) Guaranty Bldg. (1) (Gus V. Keller) (Mahlon Rubin) Kerber, Eck & Braeckel, 320 N. 4th St. Russell, Robert W., 314 N. Broadway (2) (Walter E. Braeckel, Louis J. Kerber) (Robert W. Russell) Kessler & Chervitz, 722 Chestnut St. (Frank Sandhagen, Harry K., 9006 Pine Ave. (17) Chervitz, Sam A. Kessler) (Harry K. Sandhagen) Kleba, Philip W., 3606 Gravois Ave. (Philip Saxer, August J., 509 Olive St. (1) (August W. Kleba) J. Saxer) Koslow, Dan B., 6635 Delmar Blvd. (5) Scallet, Frank S., 812 Olive St. (1) (Frank (Dan B. Koslow) S. Scallet) Kraft, Felix G., 1112 Arcade Bldg. (Felix Scheiner, Irwin M., 7 N. Seventh St. (1) G. Kraft) (Irwin M. Scheiner) Kriegshauser, Walter G., 418 Olive St. Schnure, H. Lee, Jr., 7 N. Brentwood Blvd. (Walter G. Kriegshauser) (5) (H. Lee Schnure, Jr.) Lang, John J. & Co., 509 Olive St. (1) (John Schoelch, Wesley C., 322, 705 Olive St. J. Lang) (Wesley C. Schoelch) Leidesdorf, S. D. & Co., 1100 Continental Schuessler, L. Ray, 3811 W. Pine Blvd. (L. Bldg. (8) (Albert W. Lange) Ray Schuessler) Lennertson & Company, 214 S. Bemiston Sertl, Wm. J., 818 Olive St. (Wm. J. Sertl) (5) (Robert A. Lennertson) Shannahan, T., 3910 Lindell Blvd. (8) Levy, Henry S., 722 Chestnut St. (Henry S. (Thomas J. Shannahan) Levy) Shelton and Von Cloedt, 7 N. 7th St. (Car­ Levy & Roodman, 722 Chestnut St. (Louis roll C. Shelton, Joseph S. Von Cloedt) R. Levy, Emil S. Roodman) Siegel, Earl, 4205 Forest Park (Earl Siegel) Linek, Francis M., 3606 Gravois Ave. (16) Smythe, John James, 818 Olive St. (1) (John (Francis M. Linek) James Smythe) Lipsitz, J. M., 915 Olive St., (Jack Marcus Stanze, Schlossstein & Co., Paul Brown Lipsitz) Bldg. (1) (Fred A. Schlossstein) Lordan and Gable, 706 Chestnut St. (1) Stein and Hurd, 721 Olive St., (A. Ernest (Eugene P. Lordan, Rowan J. Gable) Stein, Lester J. Hurd) Lunnemann, Henry J., American National Sterbenz, B. L., 722 Chestnut St. (Bertram Bank Bldg. (9) (Henry J. Lunnemann) Louis Sterbenz) Lybrand, Ross Bros. & Montgomery, 411 Thompson, James C. & Co., 319 N. 4th St. N. 7th St. (1) (Thomas J. Snowden, Man­ (Edward V. Lowell, James C. Thompson) ager) Tiger, Fireside & Company, 705 Olive St. Malevan and Lobrano, 705 Olive St. (1) (Carl K. Fireside, Emanuel Frank, Julius (Robert M. Lobrano, Jerome J. Malevan) Lachterman, Myron B. Newman, Vincent J. Mare and Company, 1016, 506 Olive St. (1) Paino, Louis Tiger) (Edward J. Brass, Robert C. Mare) Touche, Niven, Bailey & Smart, 1218 Ar­ Massie and Fudemberg, 1234 Syndicate Trust cade Bldg. (1) (Henry C. Stephens, Edwin Bldg. (Paul W. Fudemberg, Joel Massie) H. Wagner, Jr.) Trautman, Fred K., Suite 313-314, 418 Olive Meader, Herbert H., 706 Chestnut St. (1) (Herbert H. Meader) St. (2) (Fred K. Trautman) Wedler, Arthur G., 5442 Claxton Ave. (20) Memhardt, Paul F., 6517 Leona St. (16) (Arthur G. Wedler) (Paul F. Memhardt) Weindel, J. W., 4225 Hampton Ave. (J. W. Miller, George E., 4229 Olive St. (8) Weindel) (George E. Miller) Whitton, Tracy & Co., 915 Olive St. (James Miller, Harry, 706 Chestnut St. (1) (Harry W. Checksfield, Tracy B. Whitton) Miller) Williams, D. P. & Co., 1807 Boatmen’s Bank Moll, George J., 315 N. Seventh St. Suite Bldg. (Charles E. French, Leonard A. Haus­ 716 (1) (George J. Moll) man, Daniel Preston Williams) Moss, Eugene J., 705 Chestnut St. (Eugene Wolff, Eugene Lester, Room 323, 705 J. Moss) Chestnut St. (Eugene Lester Wolff) Mueller, Catherine H., 122 N. 7th St. Wolling, J. Spencer, 621 Security Bldg. (J. (Catherine H. Mueller) Spencer Wolling) Firm List of Members 67

Missouri (Continued) Sikeston Magruder, L. M., 308 S. Jefferson St. (Leroy Berry, Patmor & Day, 318 S. Kingshighway M. Magruder) (Edward H. Berry, Albert J. Day, James T. Roper & Atkins, 608 Woodruff Bldg. (Donald Patmor) E. Roper, James D. Roper) Bucher, James H., 126A E. Front St. (James H. Bucher) Trenton Pyatt, Julian D., 914 Main St. (Julian D. Pyatt) Sedalia Morgan, Arthur J., 415 S. Lamine St. (Arthur University City J. Morgan) Klibansky, Morris, 6925 Columbia Pl. (5) (Morris Klibansky) McMorris, B. F., 7944 Gannon Ave. (B. F. Springfield McMorris) Baird, Kurtz & Dobson, 628 Landers Bldg. Mercurio, J. K. L., 7208 Dorset (5) (J. K. (Wayne A. Henderson, Hearld R. Ambler) L. Mercurio) Branstetter, J. L., 303 E. Olive St. (J. L. Rothman, Charles, 6625 Delmar (Charles Branstetter) Rothman) Campbell, Paul C. & Co., Woodruff Bldg. Rothweiler, William Judge, 1572 Jackson (Leonard E. Richardson) (14) (William Judge Rothweiler)

Montana Billings Hamilton Colberg & Wallin, 305 Securities Bldg. Peterson, J. Roland, 178 S. 3rd St. (J. (Maurice Remington Colberg, John M. Wal­ Roland Peterson) lin) Duffner & Schillinger, 111½ N. 27th St. Helena (Lowell F. Duffner, Clyde P. Schillinger) Brazier, Paul, Box 796 (Paul Brazier) Gardner, Richard J., 4 Selvidge Babcock Galusha, Higgins & Galusha, 555 Fuller Ave. Bldg. (Richard J. Gardner) (Hugh D. Galusha, Hugh D. Galusha, Jr., Gerharz, Philip & Co., Securities Bldg. (An­ ton Gerharz, Anthony Gerharz, Jr., Charles S. Clark Pyfer, Cedric N. Thompson) Mead, Anderson and Co., Lalonde Bldg. Philip) (George D. Anderson, Harold O. Mead) Hill, Eustace A., Jr., 316 Stapleton Bldg. Walden, C. Howard, 419 First National Bank (Eustace A. Hill, Jr.) Bldg. (C. Howard Walden) Rowland, Thomas & Company, 226 Fratt Watkins, R. Lowell, 917 Ninth Ave. (R. Bldg. (William Kenneth Good) Lowell Watkins) Strayer, Ivan John, 308 Treasure State Bldg. (Ivan John Strayer) Kalispell Isch AND Jordahl, Adams Block (Henry O. Bozeman Jordahl, Jr.) Coulston, C. E., 5 Story Block (Cyril E. Douglas Wilson, Ferris & Co., Box 174 (J. Coulston) Austin Miller) Butte Lewistown Newland & Blinn, First National Bank Bldg. Williams, Gilbert M., Burke Hotel Bldg. (E. R. Blinn, John N. Newland) (Gilbert M. Williams) Rowland, Thomas & Company, 205 O’Rourke Estate Bldg. (Roscoe L. Thomas) Miles City Rowland, Thomas & Company, Box 927 (R. Great Falls R. Mountain, Alfred J. Rowland) Artz, Wm. H., 1125 Sixth Ave., S. (Wm. H. Stallard & Cole, 9 N. Fifth St. (Steve A. Artz) Cole, Jr.) Baucus and Dawson, Strain Bldg. (William G. Baucus, Clarke M. Dawson) Missoula Douglas Wilson, Ferris & Co., 419 Strain Akin, Reeves Edward, 209 Western Bank Bldg. (Thomas Cortelyou Ferris, Howard A. Bldg. (Reeves Edward Akin) Gaare, Douglas N. Wilson) DeGuire and DeGuire, First National Bank Dunlap, Kenneth V., 612 Strain Bldg. (Ken­ Bldg. (Austin J. DeGuire) neth V. Dunlap) DuVall, Geo. F., 501 Montana Bldg. (Geo. Finlay, Renman & Misfeldt, 704 First Na­ F. DuVall) tional Bank Bldg. (Wm. B. Finlay, Wm. B. Henry, W. M., 605 Wilma Bldg. (Wilfred M. Finlay, Jr. Clarence D. Misfeldt, J. Rodney Henry) Renman) McGrew, R. Allen, 349 Higgins Bldg. (R. Johnson, Harold A., Barber-Lydiard Bldg. Allen McGrew) (Harold A. Johnson) Swanson and Dobbins, 107 E. Main St. (Max Junkermier & Jacobson, 221 Ford Bldg. R. Swanson) (Ward F. Junkermier) Lanouette & Hamilton, 533 Ford Bldg. (Mack J. Hamilton, Louis A. Lanouette) Sidney Mathieson, Edwin, 611 First National Bank Williamson, Hu N., 212 S. Central Ave. Bldg. (Edwin Mathieson) (Hu N. Williamson) 68 American Institute of Accountants

Nebraska Falls City Boyle and Hess, 613 Farnam Bldg. (William Glenn, Roberts and Prosser, First National Francis Boyle) Campbell, H. Dan, 4916 Underwood Ave. Bank Bldg. (Myron D. Glenn, Ernest J. (H. Dan Campbell) Prosser) Campbell, Virgil M., 534 Keeline Bldg. (Vir­ Fremont gil Merle Campbell) Clare, Truman, 1221 First National Bank Witthoff & McIntosh, 202 First National Bldg. (Truman Clare) Bank Bldg. (Walter C. Witthoff) Coolidge and Longley, 1109 W.O.W. Bldg. (John V. Longley) Grand Island Frost & Frost, 905 W.O.W. Bldg. (Irving K. Contryman, Orin, Box 65 (Orin Contryman) Frost) Gilchrist, John M. & Co., 837 Omaha Na­ tional Bank Bldg. (2) (Elton C. Loucks, Hastings Joseph R. Shrader, John G. Loucks) Rullman, George & Co., 122 N. Hastings Goracke & Co., 7151 N. 30th St. (12) (Al­ Ave. (George B. Rullman) bert J. Goracke) Herbert, James A., 2406 N. 48th St. (James Lincoln A. Herbert) Cole, Dana F. and Company, 425 Stuart High, John W., 1045 Omaha National Bank Bldg. (K. C. Genuchi, Chester H. Ruwe) Bldg. (2) (John W. High) Johnson, Philip G., Sharp Bldg. (Philip G. Hillmer-Nelson Company, 516 Omaha Na­ Johnson) tional Bank Bldg. (L. A. Nelson) Lienemann, D. A., 436 Stuart Bldg. (D. A. Irwin-Imig Co., 912 First National Bank Lienemann) Bldg. (J. H. Imig, Wilbur R. Irwin, Robert Martin & Martin, 508 First National Bank W. Johnson, Joseph T. Sullivan) Bldg. (E. Ross Martin, Oscar R. Martin) Kirshenbaum, Morris E., 4916 Underwood Messenger, W. D., 1310 Sharp Bldg. (8) (W. Ave. (3) (Morris E. Kirshenbaum) D. Messenger) McGladrey, Hansen, Dunn and Company, Miller & Moore, 1051 Trust Bldg. (J. Ed­ 511 Barker Bldg. (2) (James E. Hollander) munds Miller, Corwin D. Moore) Peat, Marwick, Mitchell & Co., 806 First Milder & Bernstein, 510 Keeline Bldg. (2) National Bank Bldg. (8) (D. B. Scott, (Sheldon A. Bernstein) Manager) Moeller, McPherren & Judd, 452 Omaha Snyder, Marvin, 1859 Euclid Ave. (Marvin National Bank Bldg. (2) (Donald S. Erion, Snyder) Harry E. Judd, Albert J. Keiser) Van Boskirk, Remington and Associates, O’Donnell, Ficenec & Dickey, 438 Keeline 216 N. 11th St. (William A. Fry, Calvin B. Bldg. (Walter L. Dickey) Remington, Robert H. Van Boskirk) Peat, Marwick, Mitchell & Co., 620 W.O.W. Walker, Raymond H., 631 Stuart Bldg. (Ray­ Bldg. (2) (John H. Becker, Raymond H. mond H. Walker) Ziesemann) Watson, B. Frank, 413 First National Bank Quick, Jay G., 436 Kilpatrick Bldg. (2) (Jay Bldg. (8) (B. Frank Watson) G. Quick) Shapiro, M. M. Co., 326 Barker Bldg. (2) Norfolk (Donald D. Lyons, M. M. Shapiro) Sutin, Oscar, 856 Insurance Bldg. (Oscar Schoening, M. J., Box 762 (M. J. Schoening) Sutin) Sobotka, Gerald & Co., 0101 N. 4th St. (Ger­ ald L. Sobotka) Scottsbluff Fenimore, W. L. & Associates, 18 Weller North Platte Bldg. (William Lee Fenimore, Jr.) Hansen & Fuenning, P. O. Box 672 (Jens Lenhart, Calvin E., Kramer Bldg. (Calvin E. Harold Hansen) Lenhart) Tallon, Martin & Hill, P. O. Box 1023 Omaha (Bruce B. Hill) Andersen, Arthur & Co., Aquila Court (2) (John M. Waters) Sidney Begley, John P., Creighton University (2) Messenger, W. D., 1045 King St. (J. V. Mc­ (John P. Begley) Kenzie)

Nevada

Henderson Ilchik, Julius, Jr., 821 Canosa Ave. (Julius Malcolm, David G., 107 Water St. (David Ilchik, Jr.) G. Malcolm) Messing, David A., Suite 115, 300 Fremont St. (David A. Messing) Perrotti, P. Leo, 131 N. 3rd St. (P. Leo Las Vegas Perrotti) Blackman, A. W., 210 N. Third St. (A. W. Blackman) Conway, Moe, Hibbs & Funston, 440 Hoover Reno St. (Nelson H. Conway, Clarence T. Hibbs, Chanslor & Folsom, Professional Bldg. (Le­ Kermit Moe, R. York Funston) roy H. Chanslor, George K. Folsom) Firm List of Members 69

Nevada (Continued) Kimmel, Herbert E., 220 S. Virginia St. Paulus, John E., 111 N. Virginia St. (John (Herbert E. Kimmel) E. Paulus) Lyon, Stanley L., 129 N. Virginia St. (Stan­ Semenza & Kottinger, 29 E. 1st St. (Wil­ ley L. Lyon) liam B. Kottinger, Jr., L. J. Semenza) Newbold, Murland E., 10 W. 2nd St. (Mur- Terrell, Norman H., 15 E. 1st St. (Norman land E. Newbold) H. Terrell)

New Hampshire

Concord Howe, James F., 875 Elm St. (James F. Hartford, Alfred B., 1 Tahanto St. (Alfred Howe) B. Hartford) Nelson, John G., Jr., 77 Market St. (John Rich, John E. & Company, 9 Capitol St. G. Nelson, Jr.) (Alice Peckham, John E. Rich) Riccio, Leonard D., 875 Elm St. (Leonard D. Riccio) Laconia Rittenhouse, Charles F. & Company, 875 Elm St. (William P. Robinson) lark aymond C , R L., 635 Main St. (Raymond Smith, Maurice C., 516, 875 Elm St. (Mau­ L. Clark) rice C. Smith) Littleton Spector, Louis, 810-812 Amoskeag Bank Bldg. (Louis Spector) Johnson, Ernest F., 32 Main St. (Ernest F. Van Duyne R., 875 Elm St. (Leslie R. Van Johnson) Duyne) Manchester Bennett, Percy H., 62 Stark St. (Percy H. Nashua Bennett) Henderson, Donald J., 71 W. Pearl St. (Don­ Bigelow, Nathaniel F., Jr., 116 Lowell St. ald J. Henderson) (Nathaniel F. Bigelow, Jr.) Burnett, Douglas J., 875 Elm St. (Douglas J. Burnett) Portsmouth Drayton, John G., 1015 Elm St. (John G. Bruce, Robert M., New Hampshire National Drayton) Bank Bldg. (Robert M. Bruce)

New Jersey Asbury Park Bayonne Collart, Lucien R., Kinmouth Bldg. (Lu­ Abramson, Henry, 676 Broadway (Henry cien R. Collart) Abramson) Dorfman, Norman, 715 Mattison Ave. Doros, Jay R., 726 Broadway (Jay R. Doros) (Norman Dorfman) Kaplan and Potashkin, 664 Broadway Stevens, Elmer O., 527 Bangs Ave. (Elmer (Leonard S. Kaplan, Herbert Potashkin) O. Stevens) Miller, Bernard, 561 Broadway (Bernard Weinberg, Franklyn S. and Company, 715 Miller) Mattison Ave. (Bernard Tillis, Franklyn S. Weinberg) Bedminster Zauber, Abbott & Co., 601 Bangs Ave. (Sidney H. Zauber) Hart, Clyde F., Farm Road (Clyde F. Hart) Atlantic City Belleville Fiore & Keppel, 1537 Atlantic Ave. (Carl Lumley, George H., 207 Little St. (George R. Fiore) H. Lumley) Jacobson, Howard I., Guarantee Trust Bldg. (Howard I. Jacobson) Bergenfield Lewis and Lewis, 600 Schwehm Bldg. (Li­ Woods, Jerome F., 112 S. Washington Ave. onel P. Lewis) (Jerome F. Woods) Lichtenberger, W. J. & Co., 1516 Atlantic Ave. (William J. Lichtenberger) Bridgeton Lissak, Joseph M., 508 Schwehm Bldg. (Joseph M. Lissak) Shields, Leonard J., 64 S. Laurel St. (Leon­ Olesker, Max, 1421 Atlantic Ave. (Max ard J. Shields) Olesker) Silverman, O. Jay, Schwehm Bldg. (O. Jay Burlington Silverman) Hulse, E. J., 11 W. Broad St. (E. J. Hulse) Avenel Camden Barth, Frank Edward, 68 Manhattan Ave. (Frank Edward Barth) Albert, Morris E. & Co., 415 Cooper St. (Morris E. Albert, Irvin R. Goldstein, Bogota Henry Horwitz) Klahre, R. T., Bank of Bogota Bldg. (Ru­ Block, Jack S., 22 Haddon Ave. (Jack S. dolph T. Klahre) Block) 70 American Institute of Accountants

New Jersey (Continued) Bowman, Edmund D. & Co., 312 Cooper Miller, John, 125 Broad St. (John Miller) St. (2) (Edmund D. Bowman, Edwin B. Sherman, Harry and Company, 1139 E. Lickfield, Irwin Goller) Jersey St. (4) (Harry Sherman) Cummings, Gerald J., 640 Federal St. (3) Thompson, William H., 1152 E. Jersey St. (Gerald J. Cummings) (William H. Thompson) Kahlowsky, I. & Co., 312 Cooper St. (2) Todt, Carl W., 125 Broad St. (4) (Carl (I. Kahlowsky, Sidney Dash) W. Todt) Liebman, Morris, 714 Market St. (Morris Yeselson & Blonsky, 101 Broad St. (Mil­ Liebman) ford Blonsky) Natal, Edward L., 22 Haddon Ave. (3) (Edward L. Natal) Englewood O’Neill, Thomas M. & Co., 130 N. Broad­ Ward, Harry Clayton, 419 Douglas St. way (2) (George T. Olsson) (Harry Clayton Ward) Ostermayer, George H., Jr., 524 Cooper St. (2) (George H. Ostermayer, Jr.) Englewood Cliffs Perina, Robert C., 312 Market St. (2) (Rob­ Hoinash, William, Raymond St. (William ert C. Perina) Hoinash) Reber, Martin I., 710 Market St. (2) (Mar­ tin Irving Reber) Flemington Rudolph, William, 300 Broadway (William Zuegner, Louis L., 110 Main St. (Louis L. Rudolph) Zuegner) Weinstein, Morton B., 647 Market St. (2) (Morton B. Weinstein) Fort Lee Meola, Louis F., Fletcher Ave. (Louis F. Clifton Meola) Feltman, Philip & Co., 17 Grant Ave. Van Epps & Shipman, 200 Main St. (John (Philip Feltman) J. Shipman, John D. Van Epps, Jr.) Mikulik, John, 1184 Main Ave. (John Mik­ ulik) Freehold Morey, W. Dunham, 4 Dutch Lane (W. Collingswood Dunham Morey) Saunders, George R., 115 Frazer Ave. (7) (George R. Saunders) Hackensack Boyle, Edwin T., 113 Johnson Ave. (Edwin Dover T. Boyle) Tetelbaum, Cobb and Company, 45 E. Black- Korb, Louis S., 210 Main St. (Louis S. well St. (Max Tetelbaum) Korb) Leveen, A. Alan, 241 Main St. (A. Alan Dumont Leveen) Petti, Clare R., 210 Main St. (Clare R. Cinnella, Gregory P., 2 Prospect St. (Greg­ ory P. Cinnella) Petti) Schierloh, J. Edward, 210 Main St. (J. Ed­ East Orange ward Schierloh) Silber and Silber, 238 Main St. (Gene R. Huling, George, 268 Prospect St. (George Silber) Huling) Wright, Carl W. & Company, 210 Main St. Koller, Arnold J., 375 Main St. (Arnold (Carl W. Wright) J. Koller) Seifer, Morris, 95 Washington St. (Morris Hawthorne Seifer) Snyder, Roy W., 147 Arlington Ave. (Roy Trimiglozzi, Frank A., 2 Prospect Pl. (Frank A. Trimiglozzi) W. Snyder) Hillside Elberon Corsover, Seymour, 1492A Liberty Ave. Fausak, William O., 247 Norgrove Ave. (Seymour Corsover) (William O. Fausak) Torine, Harry L., 274 Williamson Ave. (5) Elizabeth (Harry L. Torine) Allen, Robert T., 146 Lincoln Ave. (Rob­ Hoboken ert T. Allen) aker arry Balter, and Schanker, 1139 E. Jersey St. B , H R. & Co., 1 Newark St. (Harry (Samuel Balter) R. Baker) renge dward Biddelman and Sussman, 1210 E. Grand St. O , E & Co., 51 Newark St. (4) (Meyer A. Biddelman, J. Benjamin (George J. Gould, Warren L. Ress) Sussman) Post & Olsen, 68 Hudson St. (Leonard Post) Weinberg, Josephson & Ger, Seaboard Bldg. Bussel & Nagen, 1143 E. Jersey St. (Sam­ uel Nagen) (Harry Weinberg) Freedman, Lax & Company, 18 W. Jersey St. (William Lax, Samuel Freedman) Irvington Gluck, Kenneth, 251 N. Broad St. (Ken­ Silberman & Dodis, 1125 Clinton Ave. (11) neth Gluck) (Sidney M. Dodis, Jules Silberman) Kravitz, Sidd, 1184 E. Grand St. (Sidd Stefany, F. J. & Company, 1007 Springfield Kravitz) Ave. (Frederick J. Stefany) Levine, Alvin, 1143 E. Jersey St. (Alvin Weiss, Charles J., 762 Springfield Ave. Levine) (Charles J. Weiss) Firm List of Members 71

New jersey (Continued) Jersey City Newark Auslander, Jacob C., 283 Central Ave. Abramson, J. C. and Company, 60 Park (Jacob C. Auslander) Pl. (2) (Jacob C. Abramson) Berger and Landau, One Foye Pl. (6) Areson, Laporte & Company, 16 Clinton (Lawrence Landau) St. (2) (William H. Areson, John H. La­ Boyce, Hughes & Farrell, 921 Bergen Ave. porte) (Raymond M. Greer) Baime & Katz, 55 Commerce St. (2) (Ar­ Hughes, Charles L., 120 Garrison Ave. thur H. Katz) (Charles L. Hughes) Bass, Harold, 786 Broad St. (Harold Bass) Kleinsmith, J. Angus & Co., 26 Journal Bateman, Benjamin, 60 Park Pl. (Benja­ Sq. (J. Angus Kleinsmith) min Bateman, Charles R. Lowenstein) Mandel, Milton E., 75 Montgomery St. Bederson, Rosenberg & Co., 744 Broad St. (Milton E. Mandel) (Sidney Bederson, Harold Siegel) McCarthy and Burke, 921 Bergen Ave. Beckreck, Victor & Co., 17 Academy St. (Edward E. Burke) (2) (Victor Beckreck) Russoniello, Thomas G., 921 Bergen Ave. Bendet, Samuel L, 24 Commerce St. (Sam­ (Thomas G. Russoniello) uel I. Bendet) Shenton, W. A. & Company, 15 Exchange Bergman, Nathan D., 790 Broad St. (Na­ Pl. (2) (Prentice Shenton) than D. Bergman) Sternkopf, William A., Jr., 921 Bergen Besser & Company, 744 Broad St. (Hyman Ave. (William A. Sternkopf, Jr.) Besser, Morris A. Colner, Edwin M. Herbst) Sunshine, Gilbert, 366 Central Ave. (Gil­ Block, A. Percy, 17 Academy St. (A. Percy bert Sunshine) Block) Wein, Aaron, 392 Central Ave. (Aaron Wein) Blumenschine, Arthur E. & Co., 24 Com­ merce St. (2) (Arthur E. Blumenschine, Kearny Joseph A. Miano) Murphy, James K., 209 Kearny Ave. (James Bohrer, Howard A., 11 Commerce St. K. Murphy) (Howard A. Bohrer) Lakewood Brainen & Company, 100 Empire St. (5) (A. Louis Brainen) Alpert, Irving B., 325 Second St. (Irving Braverman, H. & Co., 45 Lincoln Park B. Alpert) (Morris M. Breiner, Harry Braverman) Linden Bressler, Isador, 45 Branford Pl. (Isador Dorosin and Zemel, 423 N. Wood Ave. Bressler) (William N. Dorosin) Bronson, Tuber & Bloom, 1060 Broad St. Jindrak, Frank, 15 N. Wood Ave. (Frank (2) (Charles Edward Bloom, Jr., Melville Jindrak) M. Tuber) Buren & Kurtz, 71 Lincoln Park (2) Livingston (George J. Buren, Benjamin Coleman, Abra­ Calhoun & Diefenbach, 2 E. Northfield ham A. Kurtz) Ave. (William A. Diefenbach) Cogliati, Norman & Company, 20 Fulton Kevitz, S. I. & Co., 278 Hillside Ave. (Sol St. (2) (Norman Cogliati, Charles Perna, I. Kevitz) Jr.) Cohn, J. H. & Company, 810 Broad St. Long Branch (2) (Sidney E. Harris, Louis Rones) Binder, Sidney W., 8 Memorial Parkway Conlin, John A., Federal Trust Bldg. (John (Sidney W. Binder) A. Conlin) Corey, Theodore, 786 Broad St. (2) (Theo­ Lyndhurst dore Corey) Schiffman, Max P., 615 Riverside Ave. Dinar, Martin A., 2 Keer Ave. (8) (Martin (Max P. Schiffman) A. Dinar) Dragonette, Daniel N., 60 Park Pl. (2) Maplewood (Daniel N. Dragonette) Crane, Theodore A., 66 Kendall Ave. (The­ Drossman & Albert, 965 Broad St. (2) odore A. Crane) (Milton H. Albert, David M. Drossman) Eisenberg, Aaron, 64 Courter Ave. (Aaron Ehrenkrantz, Edward, 1060 Broad St. (2) Eisenberg) (Edward Ehrenkrantz) Fersko, Alfred B., 1060 Broad St. (Alfred Merchantville B. Fersko) Rust, Fred, 210 E. Maple Ave. (Fred Rust) Fleischman, Martin L., 24 Branford Pl. (Martin L. Fleischman) Monmouth Beach Flink, Cezer and Company, 1180 Raymond Healey, James W., 45 Beach Rd. (James W. Healey) Blvd. (Frederick Cezer, Julius E. Flink) Montclair Fox, Harry, 17 Academy St. (Harry Fox) Furst, Seymour, 477 S. 13th St. (3) (Sey­ Brooks, Philip B. and Company, 460 Bloom­ mour Furst) field Ave. (Philip B. Brooks) Geltzeiler, Edwin L. & Company, 11 Com­ Giordano, Victor B., 6 S. Fullerton Ave. merce St. (2) (Edwin L. Geltzeiler) (Victor B. Giordano) Glickman & Albright, 790 Broad St. (Wil­ Morristown liam J. Albright, Jr.) Darrow, L. A. & Company, 16 Court St. Goldblat, Victor W., 1060 Broad St. (Vic­ (5) (Lionel A. Darrow) tor W. Goldblat) Hensley, J. D., Wood Rd. (J. D. Hensley) Goldstein, Louis A., 24 Commerce St. (2) Ross, Marvin, 20 Park Pl. (Marvin Ross) (Louis A. Goldstein) 72 American Institute of Accountants

New Jersey (Continued) Gominger & Suplee, 1060 Broad St. (B. Puder & Puder, 60 Park Pl. (2) (George Frank Gominger, Frank E. Suplee) Baker, Charles Burkhartt, Leon Krantz­ Granet and Granet, 196 Clinton Ave. (8) tohr, Abraham H. Puder, Richard K. (Murray A. Granet) Puder, Robert S. Puder, Fred Rohn, Jr.) Hanley, Joseph, 24 Commerce St. (2) (Jo­ Quigley, John J., 207 Market St. (2) (John seph Hanley) J. Quigley) Hart, A. M. & Company, 1014, 10 Com­ Ravitz, David D., 790 Broad St. (David D. merce Court (2) (Alphonse M. Hart, Ravitz) George A. Besch, Jr., Nathan Honig) Reiss, Joseph J. and Company, 744 Broad Haskins & Sells, National Newark Bldg. St. (2) (Joseph J. Reiss, Herbert Tuteur) (2) (Casper B. Apple) Richner, G. R., 830 Broad St. (G. R. Rich­ Hastings, James J. & Co., 605 Broad St. ner) (James J. Hastings) Ryan & Harrington, 744 Broad St. (Ray­ Herzberg, Arno, 1060 Broad St. (Arno mond G. Harrington, Joseph H. Ryan) Herzberg) Schefter, Adelbert F., 744 Broad St. (2) Hoenig & Hoenig, 1119, 60 Park Pl. (2) (Adelbert F. Schefter) (Morris J. Hoenig) Schlesinger, Norman E., 60 Park Pl. (2) Holzer, Smolin & Co., 24 Commerce St. (Norman E. Schlesinger) (Aaron Smolin) Scully, Edward, 1060 Broad St. (Edward Horowitz, Leon, 850 Broad St. (Leon Horo­ Scully) witz) Siegel, Herman, 60 Park Pl. (2) (Herman Israelow & Lipton, 249 Clinton Ave. (8) Siegel) (Paul Israelow, Solomon Robert Lipton) Silverman, H. Burt, 727, 24 Commerce St. Isserman, Leopold, 24 Branford Pl. (Leo­ (Hyman Burt Silverman) pold Isserman) Sinner & Co., 12 Beaver St. (Kurt M. Jacobs, Harold H., Rm. 660, 1060 Broad Sinner) St. (2) (Harold H. Jacobs) Slavitt, Perry, 605 Broad St. (Perry Slavitt) Kalb, Harry & Company, 20 Branford Pl. Sonnabend & Julian, 17 Academy St. (2) (Harry Kalb) (Bernard Fink) Kalish, Rubinroit & Co., 24 Commerce St. Starr & Weinberg, 744 Broad St. (2) (2) (Samuel Fleder) (Meyer Weinberg) Katz, Charles M. and Co., 901 Broad St. Sternrich & Siegel, 24 Commerce St. (2) (2) (Charles M. Katz) (Benjamin Rosenberg, Louis L. Siegel, Kay, Jack W., 655 Clinton Ave. (Jack W. Lewis M. Sternrich) Kay) Stifelman, Jack H., 60 Park Pl. (Jack H. Keeler, Henry E. & Co., 671 Broad St. Stifelman) (Lorren R. Gardner) Tracy, M. L. & Co., 60 Park Pl. (Murray Klauser, Rudolph, 744 Broad St. (Rudolph L. Tracy) Klauser) Tuck, Ira Nelson, 790 Broad St. (Ira Nel­ Klein, Samuel & Company, 60 Park Pl. son Tuck) (2) (Jerome M. Fein, Samuel Klein, B. Wiss, Aaron & Company, 111 Clinton Ave. Frank Gominger) (Martin Levy) Kohl, Maihack and Noke, 744 Broad St. Wolcott, Raymond G. & Co., 744 Broad (2) (Austin A. Kohl, Ernest G. Maihack) St. (2) (Raymond G. Wolcott) Kraus, George & Company, 45 Commerce Wolkstein, Harry W. & Co., 11 Commerce St. (2) (George Kraus, Leon Fink) St. (Harry W. Wolkstein) Krohn & Krohn, 9 Clinton St. (2) (Theo­ Wortzel & Wortzel, 9 Clinton St. (Sam­ dore Krohn) uel J. Wortzel) Kuperman, Glass & Company, 60 Park Pl. Zeitlin, Zimmerman and Blum, 786 Broad (2) (Samuel Kuperman) St. (Jacob H. Zeitlin, H. Harris Zimmer­ Kurtz, Jerome J., 11 Commerce St. (Jer­ man, Max L. Blum) ome J. Kurtz) Zisman, Milton A., 790 Broad St. (Milton Lewis, Cyrus, 1060 Broad St. (2) (Cyrus A. Zisman) Lewis) Zuckerman, Baumgarten & Co., 60 Park Lieberman and Lieberman, 60 Park Pl. (2) Pl. (David Zuckerman) (Milton M. Lieberman) Zukswert, Clyde A. & Co., 24 Commerce Lipton, Samuel, 295 Pomona Ave. (8) St. (2) (Clyde A. Zukswert) (Samuel Lipton) Mand, Harvey M. Company, 1212 Raymond New Brunswick Blvd. (2) (Harvey M. Mand) Clark, John J., 390 George St. (John J. Margulies, William & Co., 1060 Broad St. Clark) (2) (William Margulies) Cole, R. Milton, 47 Bayard St. (R. Milton Megdal, Irving L, 117 Scheerer Ave. (8) Cole) (Irving I. Megdal) Lynes, Francis M., 605 National Bank of Mortenson & Mortenson, 671 Broad St. New Jersey Bldg. (Francis M. Lynes) (Gustave O. Mortenson, Robert S. Mor­ Rosenthal and Attinger, 5 Elm Row (Isa- tenson, William C. Mortenson) dore Attinger, Arnold B. Rosenthal) Ontell, David T. & Co., 60 Park Pl. (2) (David T. Ontell) North Bergen Palmieri, Gerald J., 114 Branford Pl. (2) Doll, Theodore, Jr., 341 74th St. (Theo­ (Gerald J. Palmieri) dore Doll, Jr.) Peat, Marwick, Mitchell & Co., 744 Broad St. (2) (Irving J. Angell, John A. Kerr, Ocean City James E. Mitchell, Jay M. Squire, Mar­ Adams, Harvey W., 1003 Asbury Ave. (Har­ shall M. Thomas) vey W. Adams) Firm List of Members 73

New Jersey (Continued) Roeser, Henry & Co., 801 Asbury Ave. Valle, Elmo G., 45 Church St. (Elmo G. (Henry Roeser, Jr.) Valle) Wiley, Block & White, 129 Market St. (John Oradell F. Block, Joseph K. Morrell, John J. White, Hafemann, Charles H., 859 Bellis Parkway, Albert J. Wiley, Martin L. Terkelsen, Charles (Charles H. Hafemann) R. Witham) Yedwab, Charles M., 262 Main St. (1) Orange (Charles M. Yedwab) D’Amato, Samuel M., 319 Main St. (Sam­ Perth Amboy uel M. D’Amato) Boriskin, Martin M., 313 State St. (Martin Passaic M. Boriskin) Goldstein, Charles, 216 Smith St. (Charles Barnett, Jacob, 663 Main Ave. (Jacob Bar­ Goldstein) nett) Howard, Listander & Berkower, 270 Hobart Berr, Saul, 643 Main Ave. (Saul Berr) St. (Herman Howard) Gottlieb & Becker, 663 Main Ave. (Max Kirshner, Benjamin, 280 Hobart St. (Ben­ Gottlieb) jamin Kirshner) Jesion, John B., 114 Passaic St. (John B. Lipman, Nathan, 280 Hobart St. (Nathan Jesion) Lipman) Kosson, Aubrey, 30 Howe Ave. (Aubrey Nathanson, Herman, 217 Smith St. (Herman Kosson) Nathanson) LAPER, Edward, 625 Main Ave. (Edward Pargot, Herbert, 280 Hobart St. (Herbert Laper) Pargot) Neiman, Herbert R., 585 Main Ave. (Her­ Rubenstein, Harry, 313 State St. (Harry bert R. Neiman) Rubenstein) Newell, Saul J., 663 Main Ave. (Saul J. Seaman, Joseph J. and Company, 214 Smith Newell) St. (Frank G. Fluhr, Albert Oslislo, Joseph Post, Robert G., 23 Broadway (Robert G. J. Seaman, Robert J. Stoecklein) Post) Richardson, H. B. & Co., 30 Howe Ave. Plainfield (Henry B. Richardson, Elinor Hill, Arthur Bussel & Nagen, 40 Somerset St. (Max Bus­ J. Werger) sel) Richmond, Fred D., 127 Prospect St. (Fred Potter & Gard, 118 E. Front St. (Morris H. D. Richmond) Gard) Richmond & Lifshey, 625 Main Ave. (Sam­ Waldman, H. J. & Company, 105 E. 7th St. uel Richmond) (Horace J. Waldman) Robinson, J. A. and Company, 70 Howe Ave. (Jacob Goldstein, Jacob A. Robinson) Point Pleasant atter erbert S , H A., 663 Main Ave. (Her­ MacDonald, Edmund J., 705 Arnold Ave. bert A. Satter) (Edmund J. MacDonald) See, John T. and Staff, 625 Main Ave. (Louis D. Cole) Rahway Wall, Richard J., 657 Main Ave. (Richard J. Wall) Alexander, H. C., 1520 Irving St. (H. C. Zislin, Stanley S., 663 Main Ave. (Stanley Alexander) S. Zislin) Gurkin, Jacob S., 1439 Irving St. (Jacob S. Gurkin) Paterson Kenna & McCormack, 45 E. Milton Ave. Ashton, Richard H., 64 Hamilton St. (1) (Eugene F. Kenna, John W. McCormack) (Richard H. Ashton) Potyk, Arthur, 1565 Irving St. (Arthur Cohn, Milton A. & Company, 5 Colt St. Potyk) (1) (Milton A. Cohn) Dorfman, Abrams & Music, 126 Market St. Red Bank (Archie Abrams) Fowler, Jack D., 12 Broad St. (Jack D. Frankel, Leopold, 262 Main St. (Leopold Fowler) Frankel) Portner, Morris, 16 Monmouth St. (Morris Frommelt, A. C. & Co., 115 Market St. Portner) (Andrew C. Frommelt, Andrew E. R. Frommelt, Jack Goodman) Ridgewood Isaacs, George J., 35 Church St. (George J. Lust, Alfred M. & Company, 31 N. Broad Isaacs) St. (Charles W. Allen) Lyons Audit Company, 45 Church St. (Louis Von Minden & Bruneau, 412 Ponfield Place E. Schotz) (William J. von Minden) Rea, Frank & Co., 1 Lee Pl. (1) (Frank Rea) Roselle Rice, Herbert W. & Co., 503 15th Ave. Block, Alan S., 9 Colonial Road (Alan S. (4) (Herbert W. Rice, William J. Ross, Block) John Van Oudenaren) Rosenfelt, Irving J. and Company, 132 Rumson Market St. (Allan Mikola) Steinberg, Alfred, 126 Market St. (1) (Al­ Beard & Abney, 100 Navesink Ave. (Alexan­ fred Steinberg) der H. Beard) Strickler, Simon H. & Co., 286 E. 33rd St. (Simon H. Strickler) Rutherford Thieberg, Surosky & Co., 64 Hamilton St. Koenig & Company, 15 Orient Way (Charles (Joseph Thieberg) A. Koenig) 74 American Institute of Accountants

New Jersey (Continued) Nussbaum, William H., 17 Ames Ave. (Wil­ Miller and Newman, Broad Street Bank liam H. Nussbaum) Bldg. (Isadore Miller, Manuel S. Newman) Millner and Millner, 154 W. State St. Saddle River (Leon J. Millner, Stanley C. Millner) Browne, Richard H. (Richard H. Browne) Pisauro, Levy & Co., Broad Street Bank Bldg. (8) (Jerome L. Levy, Girard A. Pis­ Short Hills auro) Sattee, Clayton & Company, 1100 S. Broad Hotchkiss, Russell W., 15 Pine Terrace E., St. (Joseph P. Clayton, Andrew L. Sattee) (Russell W. Hotchkiss) Seale, Louis J., 222 W. State St. (8) (Louis Letzerich, John J., 98 Hobart Ave. (John J. J. Seale) Letzerich) Stephens, Allen M. K. & Co., 28 W. State McCluskey, William J., 105 Fairfield Dr. St. (8) (Allen M. K. Stephens) (William J. McCluskey) Teitz, Mildred, 624 Broad Street Bank Bldg. (Mildred Teitz) Sommerville Teunon, J. S. & Co., 823 Broad Street Bank Grabel, Morris, 31 W. Main St. (Morris Bldg. (J. Stanley Teunon, Russell C. Teu­ Grabel) non) Turner, Crook and Zebley, 216 W. State South Orange St. (8) (Robert D. Seagraves) Whiteman, Ziegler & Co., Broad Street Bank Mandell, Charles H., 20 Briar Court (Charles Bldg. (Walter C. Ziegler) H. Mandell) Springfield Union Focht, Joseph L., 332 Morris Ave. (Joseph Cohen, Benjamin, 2234 Morris Ave. (Benja­ L. Focht) min Cohen) Freeman, Jack A., 861 Liberty Ave. (Jack A. Freeman) Stone Harbor Rich, Herbert G., 2000 Morris Ave. (Herbert Johnston, George A., 148 94th St. (George G. Rich) A. Johnston) Union City Sussex Friedberg, Leonard L., 415 39th St. (Leonard Dillman, A. F., 62 Newton Ave. (A. F. L. Friedberg) Dillman) Kramer & Auerbach, 4715 Bergenline Ave. (Charles Kramer) Teaneck Linn, Jacob D., 3510 Bergenline Ave. (Jacob Olson, O. Arnold, 1846 Palisade Ave. (O. D. Linn) Arnold Olson) Thompson, Owen Stanley, 1722 Hudson Testa, Samuel J. M., 412 Cedar Lane (Sam­ Blvd. (Owen Stanley Thompson) Wolfberg, Burton, 400 38th St. (Burton uel J. M. Testa) Wolfberg) Toms River Upper Montclair Ewart & Olsen, 206 Homer St. (Frank J. Goode, Ellis W., 33 Stanford Pl. (Ellis W. Ewart, Thorvald E. Olsen) Goode) Trenton Washington Aronson, Samuel R., 143 E. State St. Steinhardt, Henry, 25 W. Johnston St. (Henry (Samuel R. Aronson) Steinhardt) Banks, Frederick and Company, 717 Broad Street Bank Bldg. (Frederick Banks, Henry Weehawken G. Nilsson) Coleman and Company, 162 W. State St. Juliano, Fred & Co., 2306 Palisade Ave. (M. George Coleman, William Friedman) (Melvin C. DeLeon) Compton, William H. & Co., Broad Street Bank Bldg. (William H. Compton) Westfield Garb, Benjamin Harry, Broad Street Bank Andrews, Byron F., 218 Edgewood Ave. Bldg. (Benjamin Harry Garb) (Byron F. Andrews) Groendyke, C. Bergen, Broad Street Bank Ketcham, Frank A., 127 Lincoln Rd. (Frank Bldg. (C. Bergen Groendyke) A. Ketcham) Gulliver, Robert H., Broad Street Bank Reydel, Charles A., 123 Quimby St. (Charles Bldg. (Robert H. Gulliver) A. Reydel) Gushen, Sidney R., 39 Abernathy Dr. (Sidney R. Gushen) West Orange Klatzkin, Joseph P. and Company, 209 Anfindsen, Edward I., 45 Cobane Terrace Academy St. (Joseph P. Klatzkin, Lloyd (Edward I. Anfindsen) H. Klatzkin) Knackstedt, George, 1-A Devon Dr. (George Kolman, Lester, 304 E. State St. (8) (Lester Knackstedt) Kolman) Leopold, Samuel & Co., 338 Broad Street Bank Bldg. (Samuel Leopold) Westwood Lepf, Nicholas J., 443 E. State St. (9) Simionescu, Max Alfred, 381 Broadway (Max (Nicholas J. Lepf) Alfred Simionescu) Linowitz, Louis H., 321 Broad Street Bank Solberg, Walter, 381 Broadway (Walter Sol­ Bldg. (Louis H. Linowitz) berg) Firm List of Members 75

New Jersey (Continued) Wildwood Woodbury Wogan, Bernard, P. O. Box 357 (Bernard Damask & Ball, 6 N. Broad St. (Daniel J. Wogan) Ball, Jr., Nicholas A. Damask)

New Mexico

Albuquerque Carlsbad Cassel, J. E., P. O. Box 452 (J. E. Cassel) Murray, Jesse B., 204 Short Bldg. (Jesse B. De Spain, Charles C., General Delivery Murray) (Charles C. De Spain) Fletcher & Fletcher, 1000 Park Ave. (Lon Patrick Fletcher) Clovis Glassman, Nathan W., 616 Central Ave., Hartman, Edward M., Citizens Bank Bldg. S. E. (Nathan W. Glassman) (Edward M. Hartman) Glavey, Thomas F., 3201 Campus Blvd. N. E. Sprouls, Darwin M., 411 Mitchell St. (Dar­ (Thomas F. Glavey) win M. Sprouls) Hogan, Shelby C., P. O. Box 903 (Shelby C. Hogan) Gallup Kelly, Alden W., Rm. 602 Sunshine Bldg. (Alden W. Kelly) Arnold, S. J. & Co., El Morro Bldg. (Sam­ Linder, Burk and Stephenson, 817 First uel J. Arnold, Anthony J. Petranovich) National Bank Bldg. (W. E. Hammond, Charles Lester Linder, Gordon W. Paul, J. Hobbs Bryan Stephenson, Clifton E. Woodcock) Linder, Burk and Stephenson, P. O. Box Parker, L. A. B., 100 Vassar Dr. S. E. (Leon­ 965 (E. W. Renker, Manager) ard A. B. Parker) Patterson, R. A., 4524 N. 4th St. (R. A. Patterson) Raton Reindorp, John K., 602 Sunshine Bldg. (John Azar, Richard, Raton Realty Bldg. (Rich­ K. Reindorp, Paul F. Corey) ard Azar) Reynolds & Thompson, 911 Second St., N. Gasparich, Stephen J., P. O. Box 187 W. (L. E. Thompson, Jr.) (Stephen J. Gasparich) Robertson and Drummond, 217 Third St., S. W. (L. Leonard Drummond) Roswell Sturges, Dee, 317½ Gold Ave., S. W. (Dee Bassett, Johnston & Deason, P. O. Box Sturges) 915 (Donald D. McKinney) Anthony LaRock and LaRock, P. O. Box 636 (Wilford Santa Fe Charles LaRock) Brumfield, Stanton C., P. O. Box 691 (Stanton C. Brumfield) Artesia Shugart, Ralph A., P. O. Box 426 (Ralph A. Shugart) Taos Waltrip, Floyd E., Booker Bldg. (F. E. Wal­ Valentine, James F., P. O. Box 346 (James trip) F. Valentine)

New York Albany Simon, Shaye & Lutz, 75 State St. (7) Ball, George & Co., 90 State St. (Stanley A. (George E. Lutz, Sol Shaye, Irving L. Frederick) Simon) Blanchard, Alice, 135 S. Lake Ave. (Alice Steiner, Eugene J., 90 State St. (7) (Eugene Blanchard) J. Steiner) Cantwell, John B., 100 State St. (John B. Urbach, Sidney & Co., 216, 50 State St. Cantwell) (Sanford A. Bookstein, Sidney Urbach) Kahn & Werlin, 82 State St. (7) (Howard M. Kahn, Eli Werlin) Ardsley Kessler, David L., 75 State St. (7) (David Osterberg, William J., 11 Highland Dr. L. Kessler) (William J. Osterberg) Kintisch, Morton D., 556 First St. (5) (Morton D. Kintisch) Korotkin, Arthur, 82 State St. (Arthur Bath Korotkin) Naramore, Niles & Co., 116½ E. Steuben Kruse, Joseph, 1015, 100 State St. (7) (Jo­ St. (William G. Conley) seph Kruse) McWhinnie, Thurlow Weed, 50 State St. (Thurlow Weed McWhinnie) Binghamton New York State Audit Company, 11 N. Bouton, Shirland H., 512 Press Bldg. (Shir­ Pearl St. (John Hastings, E. K. Walquist) land H. Bouton) Nusbaum, William J., 100 State St. (7) Bush, William Harold, 77 Riverside Dr. (William J. Nusbaum) (William Harold Bush) Scheer, Jerome H., 50 State St. (Jerome H. Greene, U. S., 304 Marine Midland Bldg. Scheer) (U. S. Greene) 76 American Institute of Accountants

New York (Continued) Kalmbacher, J. H., 26 Ogden St. (Joseph Bixby, Percival G. & Co., 632 Marine Trust Henry Kalmbacher) Bldg. (Percival G. Bixby, John Windsor Knox and Ives, 200 Security Mutual Bldg. Sanborn) (George R. Ives) Bradley, Gowland & Company, 47 W. Huron Lauder & Lauder, 328 Press Bldg. (Robert St. (2) (Frank L. Bradley, Walter L. Brad­ B. Lauder) ley, Russell H. Gowland) Lembcke, John H., 96 Hawley St. (John H. Brock, Joseph L., 542 Ellicott Sq. (Joseph L. Lembcke) Brock) Buckley, Richard Edward 681 Ellicott Sq. Bronx (Richard E. Buckley) Chamberlain, Care & Boyce, 1210 Prudential Legman, Paul M., 871 Hunts Point Ave. Bldg. (2) (Alan A. Boyce) (59) (Paul Marvin Legman) Contant, George W., 812 Marine Trust Bldg. (George W. Contant) Bronxville DeLyden, Albert P. Company, 617 Main St. (3) (Albert P. DeLyden) Brison, Clifford S., P. O. Box 303 (8) Elliott, J. D. & Co., 707 Lafayette Bldg. (Clifford S. Brison) (Edward C. Gruen) Ridges, Robert P., 58 Park Ave. (8) (Robert Ernst & Ernst, 14 Lafayette Sq. (3) (Horace P. Ridges) F. Jones, Charles D. Wright) Gelser, Edward, 220 Delaware Ave. (2) (Ed­ Brooklyn ward Gelser) Graef, Cutting & Corr, 900 Lafayette Bldg. Bayron, George, 144 Sullivan Pl. (25) (George Bayron) (Warren B. Cutting, Carl E. Doriot) Hoch & Denny, 1504 Marine Trust Bldg (3) Dublin & Schwartz, 16 Court St. (2) (Ed­ ward L. Dublin) (Edward H. Hoch) Holloway & Company, 1215 Liberty Bank Eisen, Isidore H., 16 Court St. (2) (Isidore Bldg. (2) (George C. Garner) H. Eisen) Holt, Henry W. & Co., 1012 M. &. T. Frey, Bernard, 188 Montague St. (Bernard Bldg. (Raymond L. Mason) Frey) Jacobsen, Charles C., 310 Vars Bldg. (2) Friedman, Michael, 16 Court St. (2) (Michael (Charles C. Jacobsen) Friedman) Lucker, Kennedy & Felmeden, 1013 Liberty Gnazzo, Frank C. & Company, 66 Court St. Bank Bldg. (Edgar G. Lucker, Karl E. (2) (Frank C. Gnazzo) Felmeden. John T. Kennedy, Ray J. Kuehn, Halpern, Goldstein and Company, 26 Court Jack B. Beckman) St. (2) (Henry Halpern) Meech, Harmon, Lytle & Blackmore, 410 Jaffe, Jacob S. & Co., 16 Court St. (2) (Ira M. & T. Bldg. (2) (Raymond Conrad L. Waxberg) Clair) Lesch, Bernard, 1797 Pitkin Ave. (12) (Ber­ Peat, Marwick, Mitchell & Co., Marine nard Lesch) Trust Company Bldg. (3) (W. J. Krebs, Lopinto, Joseph J., Rm. 702, 215 Montague Manager) St. (2) (Joseph J. Lopinto) Pfleeger & Hubbell, 1807 Liberty Bank Lowenbraun, Morton, 66 Court St. (2) (Morton Lowenbraun) Bldg. (2) (Floyd J. Pfleeger) Price Waterhouse & Co., 14 Lafayette Sq. Mallon, John J. & Co., 729 E. 32nd St. (10) (3) (Benjamin L. Enloe) (John J. Mallon) Reifer, David, 542 Ellicott Sq. (3) (David Metlis, Kales and Goldberg, 16 Court St. Reifer) (Max W. Goldberg, Matthew E. Metlis) Rose, James, 487½ Ashland Ave. (22) Mount & Carter, 7 DeKalb Ave. (Ronald (James Rose) F. Brown) Schermerhorn, Robert P. & Co., 714 Marine Pittluck, Charles H., 2008 Avenue T (29) Trust Bldg. (Philip A. Becker, Donald J. (Charles H. Pittluck) Mumbach. Robert P. Schermerhorn) Provorny, Wurm & Company, 1129 E. 52nd Scovell, Wellington & Company, Liberty St. (3) (David Wurm) Bank Bldg. (Edgar G. Lucker, Manager) appaport appaport R & R , 1400, 66 Court St. Skillicorn, Alfred P., 870 E. Delavan Ave. (2) (Bernard Rappaport) (15) (Alfred P. Skillicorn) eicher alpern R & H , 16 Court St. (Morris Stone, Harry Lewis & Co., 1115 Liberty J. Reicher) Bank Bldg. (Eric E. Lansing, Lester E. Resnick, Albert M., 5612 Church Ave. (3) Stone) (Albert M. Resnick) Toepfer, J. Ralph, 681 Ellicott Sq. (J. Ralph Robin, Isidor, 50 Court St. (Isidor Robin) Toepfer) onis and iebowitz R L . 26 Court St. (William Venneman, E. Paul, 502 M. & T. Bldg. (2) Liebowitz, Edward Ronis) (E. Paul Venneman) achs ouis S , L A., 2019 E. 12th St. (Louis A. Watkins, Kreher & Strong, 1912 Liberty Sachs) Bank Bldg. (2) (Albert A. Kreher, James Wolf, Joseph B., 1097 E. 42nd St. (Joseph L. Strong) B. Wolf)

Buffalo Canton Guilmette, Theodore A., 73 Main St. (Theo­ Allen, Abt and Company, 1420 Genesee Bldg. (Lewis H. Allen) dore A. Guilmette) Amen, Surdam & Company, 1604 Marine Trust Bldg. (3) (Arthur E. Surdam, H. Cortland Frank Hicks, Ralph H. Franclemont, Walter Stevralia & Dippold, 312 Savings Bank Bldg. A. Surdam, T. Donald Cockburn, George (Lawrence Joseph Dippold, Philip F. Stev­ A. Stephens) ralia) Firm List of Members 77

New York (Continued) Ellenville Great Neck Regenbogen, Meyer, 1 Market St. (Meyer Abrams, Joseph, 144 Kings Point Rd. (Joseph Regenbogen) Abrams) Delin, Robert O., 2 Spruce St. (Robert O. Elmhurst Delin) Drewes, Charles H., 91-14 Corona Ave. Werber and Werber, 45 Middle Neck Rd. (Charles H. Drewes) (Charles F. Werber) Elmira Hempstead Iszard, T. Whitney, Realty Bldg. (T. Whitney Bejsovec & Sumner, 250 Fulton Ave. (Emil Iszard) J. Bejsovec, Jaros Sumner, Emil T. Bej­ Mullen, Francis N., 234 Keeney Theatre sovec) Bldg. (Francis N. Mullen) Rynkar & Bender, 382 Fulton Ave. (Daniel Tatelbaum, Irving I., 519 Robinson Bldg. G. Rynkar) (Irving I. Tatelbaum) Solomon, Bernard, 80 N. Franklin St. (Ber­ nard Solomon) Endicott Blake, Arthur, 2726 Watson Blvd. (Arthur Hicksville Blake) Byrnes & Baker, 39 W. John St. (Keith L. Stanford, George E., 49 Washington Ave. Baker, Jr.) (George E. Stanford) Flesche, Howard W., 90 Broadway (Howard W. Flesche) Farmingdale Albrecht, S. A., 206 Main St. (Sebastian A. Hollis Albrecht) Kandel, Daniel, 189-05 Jamaica Ave. (23) Flushing (Daniel Kandel) Burns, John A., 39-01 Main St. (54) (John Hudson A. Burns) Marcum and Kliegman, 136-04 Northern Dendy, Kane & Pattison, 609 Warren St. Blvd. (Edwin J. Kliegman, Edwin Marcum) (Reginald H. Pattison) Peters, Joseph, 69-52 218th St. (Joseph Peters) Glickman, Morton J., 11 S. Sixth St. (Mor­ Rudden, Peter T., 6712 150th St. (Peter T. ton J. Glickman) Rudden) Wengrover, B. & Co., 136-04 Northern Blvd. Ithaca (54) (Bernard Wengrover) Maxfield, T. B., 512 First National Bank Bldg. (Terrell B. Maxfield) Forest Hills Freedman, Robert E., 102-18 64th Ave. Jackson Heights (Robert E. Freedman) Berner, Robert A., 33-39 80th St. (Robert Fusco, Vincent L., 108-03 Queens Blvd. A. Berner) (Vincent L. Fusco) Irving, Robert C., 66-20 108th St. (75) Jamaica (Robert C. Irving) Baum, Morris, 147-09 Eighty-eighth Ave. Kravitz, Philip B. Company, 99-30 64th Ave. (Morris Baum) (Philip B. Kravitz) Gordon, Bernard, J., 88-56 163rd St. (Ber­ Stern, Max Meyer, 108-33 65th Rd. (Max nard J. Gordon) Meyer Stem) Harry Levy & Co., 160-16 Jamaica Ave. Freeport (Harold Pearlman) Ornstein, George, 90-79 Sutphin Blvd. (35) McLellan, Robert S., Meadow Brook Na­ (George Ornstein) tional Bank Bldg. (Robert S. McLellan) Schwartz, Sol, 160-16 Jamaica Ave. (2) (Sol Schwartz) Garden City Simon & Bluestone, 90-50 Parsons Blvd. Kahkonen, George O., 119 Newmarket Rd. (Morris Simon) (George O. Kahkonen) Sokol, David Richard, 161-19 Jamaica Ave. (32) (David Richard Sokol) Geneva Spahr, Lacher & Berk, 90-50 Parsons Blvd. Maley, Robert A., 390 Hamilton St. (Robert (32) (Arthur Berk, David L. Goldrich) A. Maley) Unthank, H. and Company, 109-54 Merrick Rosenbloom, Louis, 50 Seneca St. (Louis Blvd. (33) (George L. Unthank) Rosenbloom) Jamestown Glens Falls Blomquist, Karl E., Hotel Jamestown Bldg. Ball, George & Co., 360 Glen St. (Arthur (Karl E. Blomquist) F. Freelove) Cairns, William, 909 Hotel Jamestown Bldg. Herlihy, Edward J., 206 Glen St. (Edward (William Cairns) J. Herlihy) Goodell, George W., 413 N. Main St. (George Silverstein, Saul, 45 Ridge St. (Saul Silver­ W. Goodell) stein) Seidman & Seidman, First National Bank Bldg. (Samuel J. Lasser, Manager) Gloversville Swanson, Wesley S., 329 Wellman Bldg. Dorfman, George J. & Co., 38 N. Main St. (Wesley S. Swanson) (Jacob Schulman) Taylor, James Gordon, First National Bank Luff, Ernest L. & Co., (Jesse A. Cash) Bldg. (James Gordon Taylor) 78 American Institute of Accountants

New York (Continued) Kew Gardens Newark Allen, W. B. Clark, 117-14 Union Turnpike Wayne County, N. Y. (15) (W. B. Clark Allen) Baumann, Harold E., 120 E. Union St. (Har­ Shapiro, Ruth Rebecca, 80-28 Lefferts Blvd. old E. Baumann) (15) (Ruth Rebecca Shapiro) Newburgh Kingston Hellman, Levine & Co., 64 2nd St. (Meyer Dendy, Kane & Pattison, 48 Main St. Hellman) (Thomas H. Dendy) Nugent & Haeussler, 94 Broadway (G. A. Snyder, J. I., 67 Maiden Lane (J. I. Snyder) Haeussler) Larchmont New Rochelle Van Sciver, Kenneth G., 15 Vanderburgh Glick-Freedman, 271 North Ave. (Barney Ave. (Kenneth G. Van Sciver) Meckler) Lieben, J. Bernhard, 28 Howard Parkway Little Neck (J. Bernhard Lieben) Edelstein, Rubin, 249-40 60th Ave. (Rubin Montgomery, Robert F., 86 Neptune Ave. Edelstein) (Robert F. Montgomery) Wilkinson, Robert O., 106 Robbins Rd. Lockport (Robert O. Wilkinson) O’Connor, Holman G., 219 Hawley St. (Holman G. O’Connor) New York City Aaronson, Robert B., 150 Broadway (Rob­ Long Island City ert B. Aaronson) Andrew, Albert E., 21-06 23rd Ave. (5) Frank Abrams, Meresman & Co., 521 Fifth (Albert E. Andrew) Ave. (17) (Frank Abrams, Max Bram, Fielman, Alcott & Seidman, 37-04 30th Arthur N. Glatzer, Harry Meresman, Mor­ Ave. (3) (Harold W. Seidman) timer L. Merkel, Emanuel W. Staft) Hews, Warren B., 28-04 Forty-first Ave. Acker and McGirl, 1428, 150 Nassau St. (Warren B. Hews) (John J. McGirl) Schneider, Emil L., 29-28 41st Ave. (1) Ackerman, Henry H. & Co., 19 Rector St. (Emil L. Schneider) (Henry H. Ackerman) Addison, John M., 30 Broad St. (4) (John Lynbrook M. Addison) Duplessis, Edward K., 4 Atlantic Ave. (Ed­ Aderer, Alexander and Company, 225 Fifth ward K. Duplessis) Ave. (Philip F. Alther) Ormsten, Eugene E., 31 Broadway (Eugene Ades, Bernard, 505 Fifth Ave. (Bernard E. Ormsten) Ades) Adler, S. Harold, 33 W. 42nd St. (36) Mamaroneck (S. Harold Adler) Goldman & Krawchick, 336 Mamaroneck Agren, Lehmann & Co., 220 W. 42nd St. Ave. (Melvin Goldman) (Irwin Lehmann) Alberts & Kahn, 295 Madison Ave. (17) Manhasset (Irwin M. Alberts, Sidney B. Kahn) Horn & Boos, 7 Hillcrest Ave. (Robert Henry Allen, Jacob Arthur, 119 E. 34th St. (Ja­ Horn) cob Arthur Allen) Allerhand, George, 50 Broad St. (4) (George Marcellus Allerhand) Kraus, Herbert J., P. O. Box 517 (Herbert Alson & Brown, 285 Madison Ave. (Samuel J. Kraus) Wald) Altman, Morris & Co., 143 W. 40th St. Massapequa (Morris Altman) Krenn, Sebastian J., 328 Seaford Ave. (Se­ Amber, Harold L., 401 Broadway (13) bastian J. Krenn) (Harold L. Amber) Anchin, Block & Anchin, 285 Madison Ave. Massena (17) (David C. Anchin, Max J. Anchin, Leary, J. William, (J. William Leary) Max Block, Julius J. Epstein) Andersen, Arthur & Co., 67 Broad St. (4) Middletown (F. Merrill Beatty, George J. Brady, Wil­ Ellerin & Kimmel, 2 E. Main St. (Murray liam H. Brakman, Garrett T. Burns, F. M. Kimmel) V. Collinge, Frank Denier, Harold U. John­ Hirsch & Judelson, 10 North St. (Jack son, Paul K. Knight, Clarence F. Mc­ Judelson) Carthy, K. M. Montgomery, Byron B. Phil­ Markovo's, William B., 1 North St. (William lips, Peter H. Pinkernell, W. D. Sprague, B. Markovits) George Wagner) Apfel & Englander, 347 Madison Ave. (17) Monticello (Bernard Barnett, David M. Edelman, Jules Englander, Louis Englander, Ralph Eng­ Simon & Kullback (Albert Kullback, Samuel Simon) lander, Edward Whinston) Apfel, S. Howard & Co., 511 Fifth Ave. Mt. Vernon (S. Howard Apfel) Hartzband, Arthur M., 1 Stevens Ave. Apt, David D., 855 Avenue of Americas (1) (Arthur M. Hartzband) (David D. Apt) Samuels and Samuels, 10 Fiske Pl. (Arthur Arculeo & Pousson, 515 Madison Ave. (22) E. Samuels) (Benjamin J. Arculeo, August J. Pousson) Firm List of Members 79

New York (Continued)

Aronowitz, Samuel & Co., 1440 Broadway Begelman, Irving, 152 W. 42nd St. (Irving (Samuel Aronowitz, Benjamin H. Wasser- Begelman) strom) Behren & Mast, 450 Seventh Ave. (1) (Louis Aronson, Max & Co., 1441 Broadway (Max L. Mast) Aronson) Bell, Ernest W. and Company, 25 Beaver Aronson & Oresman, 51 Madison Ave. (10) St. (Richard M. Moroney, Edward D. (Mortimer I. Aronson, Jack H. Klein) Donelan) Ashley, Jack, 12 E. 41st St. (17) (Jack Bennett, Chirlian & Co., 25 W. 43rd St. Ashley) (36) (Martin L. Bennett, Herman Chirlian) Atz, L. A. Company, 2 W. 45th St. (Louis Benwitt, Isaac, 21 E. 40th St. (16) (Isaac A. Atz) Benwitt) Auslander, Alexander, 95 Liberty St. (6) Berdon, David & Co., 511 Fifth Ave. (19) (Alexander Auslander) (David Berdon, Albert R. Dworkin, Sol Auslander, Julius S., 1186 Broadway (Julius Federgreen, Saul S. Freeman, Irving Kul­ S. Auslander) ler, Maurice S. Preville, Joseph Sandler, Auslander & Pollard, 1 Park Place (7) Norman S. Siegel, David Zack) (Martin Auslander, Murray Pollard) Berenson & Berenson, 9 E. 40th St. (Moses Ayrons and Hirschfield, 1440 Broadway A. Berenson) (18) (Julius Hirschfield) Bergen & Willvonseder, 70 Pine St. (George Bacas, Gates & Potter, 110 E. 42nd St. L. Bergen, Ernest Willvonseder) (17) (P. E. Bacas, Harold Taylor Gates, Berger, Victor M., 154 Nassau St. (7) (Vic­ George K. Keane) tor M. Berger) Bachrach, Alfred R. & Co., 24 W. 40th St. Bergman, Nathan D. & Co., Suite 1101, 60 (Alfred R. Bachrach) E. 42nd St. (17) (Nathan Rodstein) Back & Gould, 51 Chambers St. (Morris Bergman, Rudolph and Son, 161 William Back) St. (38) (Daniel L. Bergman, Rudolph Bacon, H. E. & Company, 55 Liberty St. Bergman) (Harold E. Bacon, Thomas C. Breen) Bergman, Saul & Company, 60 E. 42nd St. Bacon, Ross M., 1518, 19 W. 44th St. (36) (17) (Saul Bergman) (Ross M. Bacon) Berler, Max, 11 W. 42nd St. (Max Berler) Baker, Samuel, 29 Broadway (6) (Samuel Berlin & Kolin, 1775 Broadway (Samuel Baker) Kolin) Ball, William & Co., 11 W. 42nd St. (36) Berman & Berman, 225 W. 34th St. (Isa- (William Ball, Benjamin H. Feldman) dore Berman) Bank, Mac Albert & Co., 424 Madison Ave. Berman, Harry and Company, 1501 Broad­ (Mac Albert Bank, Moses A. Mach) way (18) (Milton B. Berman) Barnett, Boulogne & Belanger, 60 Wall Berman, Isadore I., 295 Madison Ave. (17) St. (5) (Harold B. Barnett, Homer J. (Isadore I. Berman) Belanger, Roger Boulogne) Bernstein, David, 551 Fifth Ave. (17) (David Baron, Irving & Company, 2906, 205 W. Bernstein) 34th St. (1) (Irving Baron) Bernstein & Milchman, 475 Fifth Ave. (A. Barr, James & Company, 10 E. 40th St. David Bernstein, Emanuel Sternbach) (James Barr, Abraham E. Esan, Alexander Bernstein, Milton A., 1440 Broadway (18) Friedman, Alfred H. Gilwood, Alfred Z. (Milton A. Bernstein) Lewis) Bersohn, Abraham P., 551 Fifth Ave. (17) Barrios, Hilliard, Sain & Co., 1123 Broad­ (Abraham P. Bersohn) way (10) (Samuel N. Rubin) Berson, Samuel & Co., 1450 Broadway (18) Barst, Louis I., 11 W. 42nd St. (18) (Louis (Jacob N. Berson) I. Barst) Betz, William L., 25 Broad St. (William L. Bass, Noah & Co., 350 Fifth Ave. (Noah Betz) Bass) Beucler, Douglas R., 1. E. 44th St. (Doug­ Bass, Stanley, 122 Fifth Ave. (11) (Stanley las R. Beucler) Bass) Bickerman, Benjamin, 19 W. 44th St. (18) Bastable, Cornelius F., 149 Broadway (6) (Benjamin Bickerman) (Cornelius F. Bast able) Biederman & Greenwald, 1450 Broadway (Morris E. Biederman, Herbert Greenwald) Baum, A. Henry & Co., 1 E. 43rd St. (17) Biermann, D. P., 154 Nassau St. (38) (D. (A. Henry Baum, Meyer Berger) P. Biermann) Baum, Steinbach & Co., 11 W. 42nd St. Bilchick, A. L. & Company, 565 Fifth Ave. (36) (Herbert Baum) (Abraham L. Bilchick) Baumgartner, Arthur G., 1328 Broadway Billman & Gaine, 10 E. 43rd St. (17) (Her­ (Arthur G. Baumgartner) man Frank Billman) Bayer & Clauson, 67 Wall St. (Walter V. Binder, Jacob A., 261 Broadway (Jacob A. D. Bayer, Andrew G. Clauson, Jr., Henry Binder) H. Fogelquist, Nils O. Hendrickson, Dwight Birnbaum & Berg, 160 Broadway (38) (Mor­ C. Swanson) ris Birnbaum) Beairsto & Co., 55 Liberty St. (5) (Harold Birnbaum & Birnbaum, 60 Broad St. (Saul J. Beairsto, R. B. Donaldson, Jr.) I. Birnbaum) Beaujon, Austin L., 150 Nassau St. (Aus­ Blackstone, F. Gordon, 220 Church St. tin L. Beaujon) (13) (F. Gordon Blackstone) Beck, Harry, 8 W. 40th St. (18) (Harry Blattner, Benjamin, 501 Madison Ave. (22) Beck) (Benjamin Blattner) Becker and Roemer, 475 Fifth Ave. (17) Blau, Joseph D. & Co., 475 Fifth Ave. (Jo­ (Jacob L. Becker, Max Roemer) seph D. Blau) Becker, Sanford, 11 W. 42nd St. (Sanford Blecher & Bennett, 1775 Broadway (19) Becker) (Saul Blecher) 80 American Institute of Accountants

New York (Continued) Bliss, Max L., 32 Broadway (Max L. Bliss) Burris, S. George & Co., 19 W. 44th St. Bloom, Daniel, 150 Broadway (7) (Daniel (Samuel George Burris, Emanuel M. Hell­ Bloom) man, Hyman J. Schatzberg) Blum, Louis D. & Co., 110 E. 42nd St. Busch, Harold J., 505 Fifth Ave. (Harold (17) (Louis D. Blum, Samuel Smyle) J. Busch) Blumberg, Block & Carter, 1407 Broadway Busch, Herbert A., 1270 Broadway (Herbert (Leonard H. Carter) A. Busch) Blumenreich & Charles, 15 E. 26th St. Butwin, Charles, 110 Fulton St. (Charles (10) (Milton C. Charles) Butwin) Blumenthal and Fliegelman, 70 E. 45th Byrnes & Baker, 19 Rector St. (6) (Keith St. (Bernard Fliegelman) Lanneau Baker) Bly, Saul S., 61 Broadway (Saul S. Bly) Byxbee, T. M. Company, 60 Wall St. (5) Bolz & Bonagura, 10 E. 40th St. (Robert (Russell W. Kaltenbach) F. Bonagura) Caffina, Benjamin M. & Co., 30 Vesey St. Bonderow, Jack C., 295 Madison Ave. (17) (7) (Irving M. Stern) (Jack C. Bonderow) Cahen, Morris M., 18 E. 41st St. (Morris Bosky, Irving A., 11 W. 42nd St. (Irving M. Cahen) A. Bosky) Caine, N. R. & Co., 40 Exchange Pl. (5) Botwinick, Benjamin, 619, 1775 Broadway (Nathan R. Caine, Jules Teret) (Benjamin Botwinick) Callahan & Fries, 79 Wall St. (Eugene J. Boyce, Hughes & Farrell, 70 Pine St. (5) Callahan, Jr., Edward J. Fries) (George W. O’Neil) Camp and Pryor, 92 Liberty St. (6) (Fran­ Brach, Gosswein & Lane, 1328 Broadway cis X. Pryor) (Henry Brach, Leo Gamow) Cannon, Jos. W. Co., 33 W. 42nd S. (Jos. Brady, John F., 500 Fifth Ave. (36) (John W. Cannon, Elijah Singer) F. Brady) Canova & Pierce, 165 Broadway (6) (John Brand & Baron, 33 W. 42nd St. (36) (Ber­ L. Canova) nard E. Baron) Carney, William H„ 420 Lexington Ave. Braudy, Leon J., 70 W. 40th St. (18) (Leon (17) (William H. Carney) J. Braudy) Carr and Company, 39 Broadway (6) (Meyer Brauer, A. M. & Co., 1407 Broadway (18) Bernstein, Joseph Carr) (Augustus M. Brauer) Caruso, David A., 62 William St. (5) (David Braunfeld, Archibald U., 270 Madison Ave. A. Caruso) (16) (Archibald U. Braunfeld) Cascione, John Company, 123 William St. Braunstein & Chernin, 270 Madison Ave. (Mario Accardi) (16) (Philip A. Braunstein, Herbert Cher­ Chaikin, Leon M., 701 Seventh Ave. (Leon nin) M. Chaikin) Brecker, William S. & Co., 11 W. 42nd St. Chambellan, Berger & Welti, 92 Liberty (William S. Brecker, Reuben M. Zucker, St. (Rudolph J. Welti) Charles B. Schor) Charnak, Jerome J., 444 E. 20th St. (Jerome Breiner, Edmund E., 507 Fifth Ave. (17) J. Charnak) (Edmund E. Breiner) Chiarelli, Salvatore, 567 E. 184 St. (58) Briloff, Abraham J„ 82 Beaver St. (5) (Salvatore Chiarelli) (Abraham J. Briloff) Chill & Weiner, 51 Chambers St. (Abra­ Brodsky, Irving, 205 W. 34th St. (Irving ham Weiner) Brodsky) Chirnside, Roberts and Langston, 380 Bronner, Frank J., 154 Nassau St. (Frank Madison Ave. (Arthur E. Roberts) J. Bronner) Cieri, Joseph N., .395 Broadway (13) (Jo­ Brout, Henry & Company, 295 Madison seph N. Cieri) Ave. (17) (Henry Brout, Michael N. Stoler) Clarke, Oakes and Greenwood, 80 Broad Brown & Atkins, 71 Broadway (William C. St. (4) (Herbert P. Greenwood) Atkins) Clott, William B., 505 Fifth Ave. (17) Brown, Benjamin, 19 W. 44th St. (36) (William B. Clott) (Benjamin Brown) Coan, Edward A., 17 E. 48th St. (17) Brown, Haber, Geller & Co.. 1441 Broad­ (Edward A. Coan) way (18) (Herbert Haber, Max Lichten­ Coe, Albert I., 50 Broad St. (4) (Albert I. Coe) dorf) Cohen, Julius J. & Co., 9 E. 40th St. (16) Bruneau, Armand L. Company, 74 Trinity (Israel Berg, Julius J. Cohen, Henry Levy) Pl. (Mary Louise Bruneau) Cohen, Keller, Loffmin & Co., 570 Sev­ Bruneau & Van Brunt. 150 Broadway (38) enth Ave. (18) (Anthony Frederick Keller) (Robert J. Bruneau, George E. Van Brunt) Cohn, J. H. & Company, 30 Broad St. (4) Brunt & Co., 40 Wall St. (Walter E. Col­ (Julius H. Cohn) lins) Cohn, Louis J. & Co., 489 Fifth Ave. (17) Bruskin & Stoller, 521 5th Ave. (Israel (Herbert J. Cohn) Stoller) Colby, David, 1506 Empire State Bldg. (1) Bryan, Charles T. & Company, 220 Broad­ (David Colby) way (38) (Charles T. Bryan, Ernest R. Cole, John I Son & Co., 20 Broad St. (5) Wildbrett, Emil R. Burhenne) (Viott Myers Cole) Buckner & Mandel, 551 Fifth Ave. (17) Collins & Company, 120 Broadway (5) (Charles Buckner) (Raymond Everett Barth) Budner, Solomon H. & Co., 170 Broadway Collins, Gregory V. and Company, 60 (38) (Solomon H. Budner) Beaver St. (Gregory V. Collins) Burke, Thomas G. & Company, 70 E. 45th Connally, M. G. & Company, 590 Madison St. (17) (Thomas G. Burke, Karl H. Lor­ Ave. (22) (Marvin G. Connally, George H. ing, Clarence O. Tuck) Ryniker) Firm List of Members 81

New York (Continued) Connaughton, Howard W., 1475 Broadway Eisner & Lubin, 521 Fifth Ave. (17) (Sol (18) (Howard W. Connaughton) Bergstein, Stephen Chan, Joseph Eisner, Crafts, Carr & Donaldson, 424 Madison Harry Janin, Joseph I. Lubin, Jack Ave. (17) (Ernest W. Carr, J. Andrew Schlosser) Crafts, William R. Donaldson, John C. Elder, David & Co., 76 Beaver St. (5) (David Overhiser) Elder) Crawford & Cunnington, 420 Lexington Elkins, Jacob B., 141 Broadway (Jacob B. Ave. (R. Dan Cunnington) Elkins) Crook, W. Melvin, 1 Cedar St. (5) (W. Ellins, David, 305 Broadway (7) (David Melvin Crook) Ellins) Cummings, Harry A. & Co., 12 E. 41st St. Ellison and Schindel, 217 Broadway (Jo­ (17) (Harry A. Cummings) seph D. Ellison) Cunningham, J. M. Company, 111 Broad­ Eolis, A. L. & Associates, 450 Seventh Ave. way, (6) (Joseph M. Cunningham) (1) (Miriam I. R. Eolis) Epler, Curtis D. & Co., 9 E. 40th St. (16) Curran & Company, 420 Lexington Ave. (Curtis D. Epler) (17) (James A. Curran, Philip M. Koch, Ernst & Ernst, 120 Broadway (5) (Albert Joseph H. LaCour) D. Berning, Emil J. Biza, James N. Brown, Daniels, Isidor, 535 Fifth Ave. (Isidor Albert J. Eckhardt, Valentine W. Herbst, Daniels) Robert L. Lutz, J. K. Miller, William P. Danis, Sydney H. & Company, 205 E. 42nd Stowe) St. (Milton Bogen, Sydney H. Danis, Her­ Esberg, Andreas & Company, 67 W. 44th St. bert D. Silver) (36) (Andreas Esberg) Davey and Rader, 405 Lexington Ave. (Leon­ Escoett & Co., 9 Rector St. (Jay Escoett) ard S. Davey) Falb, Irving, 250 W. 57th St. (19) (Irving David, Fields & Co., 10 E. 40th St. (16) Falb) (Jerome B. David, Louis W. Fields, Herbert Falcone, Ralph A., 130 W. 56th St. (19) B. Fischgrund) (Ralph A. Falcone) Davidson, Harold N., 521 Fifth Ave. (17) Fass, Emanuel, 140 Nassau St. (Emanuel (Harold N. Davidson) Fass) Davies and Davies, 341 Madison Ave. (Allan Fass, Jacob J., 170 Broadway (Jacob J. Fass) Davies, John S. Frampton, Morton F. Fava, Dante, 114 Liberty St. (Dante Fava) Locke, Herbert Vasoll) Fedde & Company, 107 William St. (A. S. Decker, Hiram E. Co., 75 West St. (M. Fedde, Helmut Otto Werner, J. B. Collings Tyndall Hiatt) Woods) Demsky & Zabell, 15 E. 26th St. (Bernard Feder, Harry, 29 Broadway (6) (Harry Demsky) Feder) Feinberg, Jacobs & Furman, 1440 Broadway Denby and Kraese, 141 E. 44th St. (17) (Preston H. Denby, Hugo Kraese) (Edward Feinberg, William Jacobs, Aaron Furman) Dicker, Daniel, 60 E. 42nd St. (17) (Daniel Feinberg, Joseph H., 60 E. 42nd St. (Joseph Dicker) H. Feinberg) Dobkin, Herman J. & Co., 25 W. 43rd St. Feinberg and Settle, 38 Park Row (38) (Herman Joseph Dobkin, Reuben D. (Irwin L. Feinberg) Gruber) Feldman, Farmer & Maimone, 350 Fifth Doyle, Walter J., 8 W. 40th St. (Walter J. Ave. (1) (Jerome Farmer, Isidore Feldman, Doyle) Dominick Maimone) Drake, Gregory, 11 W. 42nd St. (Gregory Ferber. Stanley, 511 Fifth Ave. (17) (Stan­ Drake) ley Ferber) Dronsick, Michael, 1451 Broadway (36) Ferger & Dince, 320 Broadway (Louis Dince, (Michael Dronsick) Oscar Ferger) Drooks, Harold, 1451 Broadway (Harold Ferman and Green, 1819 Broadway (23) Drooks) (Abraham Ferman, Abraham Green) Drucker, Meringoff & Company, 350 Fifth Ferro, Berdon & Company, 39 Broadway Ave. (Isadore J. Drucker) (Seymour S. Berdon, Alfred R. Marks) Dunn & Rollins, 40 Exchange Pl. (Charles Field, Ernest R., 21 Maiden Lane (Ernest Rollins) R. Field) Earger, George D., 220 W. 42nd St. (18) Fink, Max, 47 W. 43rd St. (Max Fink) (George D. Earger) Fink, Nathaniel & Co., 545 Fifth Ave. (17) Eastern Audit Company, 11 Park Pl. (Frank (Nathaniel Fink) L. Wiemer) Finkelstein and Goldstein, 18 E. 41st St. Eckes, Dean and Lindstrom, 149 Broadway (Morris Finkelstein, Emanuel Goldstein) (6) (Peter A. Eckes, Rudolph G. Lindstrom, Fischer, Frederick, Jr., 522 Fifth Ave. Howard W. Toner) (Frederick Fischer, Jr.) Edelson, Emanuel M. & Co., 50 Broad St. Fischman, Simon & Co., 500 Fifth Ave. (36) (4) (Robert I. Edelson) (William J. Fischman) Edwards, Allan A., 119 W. 57th St. (6) Fish, N. L. & Company, 350 Fifth Ave. (Allan A. Edwards) (Andrew Berne, Nathaniel L. Fish) Edwards, Charles F., 473 Fourth Ave. (16) Fishbach, Kenneth J., 271 Madison Ave. (Charles F. Edwards) (16) (Kenneth J. Fishbach) Egerton & Seif, 15 E. 41st St. (17) (William Fishbach, Oscar S., 271 Madison Ave. (16) J. Seif) (Oscar S. Fishbach) Eigen, Samuel B., 33 W. 42nd St. (Samuel Fishman, Herman, 295 Madison Ave. (17) B. Eigen) (Herman Fishman) Eisenberg, Joseph & Co., 261 Broadway Fleischer, Mark I., 1775 Broadway (Mark (Joseph Eisenberg, Arthur I. Immerman) I. Fleischer) 82 American Institute of Accountants

New York (Continued) Fox, Adolph, 23 E. 26th St. (Adolph Fox) Gettry, Martin D., 276 Fifth Ave. (1) Fox & Juran, 295 Madison Ave. (Paul Fox, (Martin D. Gettry) Morris W. Juran) Getz, Joseph & Company, 475 Fifth Ave. Frank, Bernhard H. & Company, 60 E. (Joseph Getz) 42nd St. (17) (Bernhard H. Frank) Gewitz, Edward, 350 Fifth Ave. (1) (Ed­ Franke, Hannon & Withey, 444 Madison ward Gewitz) Ave. (22) (William B. Franke, William J. Gezelter, Abraham, 1133 Broadway (10) Pabrey, Willard R. Schiller, Howard A. (Abraham Gezelter) Withey) Giles, C. D. & Co., 67 Wall St. (5) (Daniel Frankel, Eisen & Company, 70 Pine St. (5) D. Brockman) (Nathan Frankel, Charles J. Eisen, Gerard Gindick, Irving, 60 Beaver St. (4) (Irving Abraham) Gindick) Franklin & Company, 511 Fifth Ave. (17) Glaser, Benjamin, 11 W. 42nd St. (18) (Ernest A. Franklin) (Benjamin Glaser) Frazer and Torbet, 230 Park Ave. (17) Glasser, Gerard A., 1457 Broadway (36) (Barent T. Harder, Peter F. Lynch, George (Gerard A. Glasser) R. Smith) Glickman & Glickman, 5 E. 57th St. (22) Freedman & Freedman, 1440 Broadway (18) (Louis Glickman) (Isaac Birnbaum) Glidden & McCormick, 33 W. 42nd St. Freedman, Peter, 3320 Chrysler Bldg. (Peter (Eleanor McCormick) Freedman) Goetting, Louis C. Jr., 50 Union Sq. (Louis Freeman & Davis, 1441 Broadway (18) C. Goetting, Jr.) (Samuel Davis, Benjamin Freeman, Bernard Gold, Archibald, 1407, 342 Madison Ave. R. Furgatch, Samuel Jolles) (17) (Archibald Gold) Freidenreich, Lieberman & Co., 1182 Broad­ Goldberg, Alexander, 123 William St. (Alex­ way (1) (David Freidenreich) ander Goldberg) Freireich & Cohen, 1440 Broadway (18) Goldberg & Freedman, 855 Sixth Ave. (1) (Hyman Freireich, Julius Cohen) (Morris M. Goldberg) Friday, Samuel D., 1013, 11 Park Pl. (Sam­ Goldblatt, Brown & Co., 30 Rockefeller uel D. Friday) Plaza (Oscar Brown, Harry M. Goldblatt) Fried, John J. & Co., 276 Fifth Ave. (John Goldenberg and Goldenberg, 23 E. 64th St. J. Fried) (Louis Goldenberg) Fried, Maurice, 1776 Broadway (19) (Mau­ Golding, Max, 51 Chambers St. (7) (Max rice Fried) Golding) Friedman & Lenley, 350 Fifth Ave. (2) (Jay Goldman, David, 27 William St. (5) (David E. Lenley) Goldman) Friedman, Charles, 271 Madison Ave. Goldner, Jack, 55 W. 42nd St. (36) (Jack (Charles Friedman) Goldner) Friedman, D. & Co., 551 Fifth Ave. (17) Goldsmith & Voorhees, 7 Dey St. (7) (Henry Sakol) (Bertram Goldsmith) Friedman, Howard W., Suite 6823 Empire Goldstein, A. Jesse & Co., 350 Fifth Ave. State Bldg. (1) (Howard W. Friedman) (1) (Robert A. Wiener) Friedman, Nathan A., 347 Fifth Ave. (16) Goldstein & Herskowitz, 320 Broadway (7) (Nathan A. Friedman) (Charles Z. Goldstein) Frishkoff, Louis H. and Company, 170 Golinko, Jerome I. & Company, 1776 Broad­ Broadway (38) (Louis H. Frishkoff) way (Reinhold Dreher, Jerome I. Golinko, Frumkin & Kalver, 101 W. 31st St. (1) Aaron A. Mappen) (Milton M. Frumkin, Isidor Kalver) Gompers & Blau, 149 Broadway (Maurice Frummer, Robert H., 505 Fifth Ave. (Robert Blau, Lewis Gompers) H. Frummer) Goodkin, Harry, 120 Broadway (Harry Good­ Fuchs, Aaron and Company, 60 E. 42nd kin) St., (Aaron Fuchs) Goodkind, David A. & Company, 1 Madison Funaro, George R. & Co., 521 Fifth Ave. Ave. (10) (David A. Goodkind, S. Martin (George R. Funaro) Gang) Futerman, Jerome G. & Co., 52 Broadway Goodman, Herbert S., 363 Seventh Ave. (4) (George V. Delson, Jerome G. Futer­ (Herbert S. Goodman) man) Gordon, Alexander E., 927, 17 E. 42nd St. Galenson, Lipson & Co., 11 Park Pl. (7) (17) (Alexander E. Gordon) (Louis P. Galenson) Gordon, Arthur D., 210 W. 94th St. (25) Ganeles, Raybin & Co., 122 E. 42nd St. (17) (Arthur D. Gordon) (Benjamin M. Ganeles) Gordon, Kraus & Company, 122 E. 42nd Garbarini, Andrew, 217 Broadway (7) (An­ St. (17) (Morris S. Weisgrau) drew Garbarini) Gorsey, Sands & Co., 565 Fifth Ave. (17) Garber, Edward J., 580 Fifth Ave. (19) (Daniel Gorsey, Philip S. Sands) (Edward J. Garber) Gottlieb and Becker, 545 Fifth Ave. (Philip Garlick, Howard S., 280 Madison Ave. (16) Becker) (Howard S. Garlick) Gottlieb, Morris, 225 Broadway (Morris Gelber, Melvin N., 150 Broadway (Melvin Gottlieb) N. Gelber) Gottlieb & Mostel, 341 Madison Ave. (17) Geller & Geller, 52 Vanderbilt Ave. (17) (Vitaly M. Gottlieb, Milton I. Mostel) (Morton Geller) Graham, Arnold H., 550 Fifth Ave. (19) Gellin, Samuel Company, 11 W. 42nd St. (Arnold H. Graham) (Samuel Gellin) Granger, Marshall & Company, 60 E. 42nd Genez, Maurice V., 114 Liberty St. (6) St. (17) (Marshall Granger) (Maurice V. Genez) Grant, Alexander & Company, 6 E. 45th Gershen, Sidney, 200 W. 34th St. (Sidney St. (17) (H. J. Harder, Kenneth B. Wack­ Gershen) man, William J. O’Brien) Finn List of Members 83

New York (Continued) Greeley and McKay, 50 Broad St. (4) (Alex­ Handelman & Handelman, 320 Broadway (7) ander J. D. Greeley, Donald G. McKay) (Seymour N. Handelman) Green and Strocker, 7 E. 42nd St. (17) Hanley, Thomas F. & Co., 57 William St. (Stanley Strocker) (5) (Thomas F. Hanley, Russell E. Stevens) Greenberg, Benjamin, 61 Broadway (Ben­ Hanna, J. R. & Co., 551 Fifth Ave. (J. R. jamin Greenberg) Hanna, Edward T. Reilly) Greenberg & Gluckman, 115 Broadway (6) Harrington & Nichols, 200 W. 34th St. (Joseph J. Gluckman) (Roy V. Harrington) Greenberg, Jack, Empire State Bldg. (Jack Harris, Kerr, Forster & Company, 18 E. Greenberg) 48th St. (17) (W. J. Forster, Allan C. Greenberg, Joseph S., 350 Broadway (Joseph George, Joseph Brodner, Thomas J. Hogan, S. Greenberg) Joseph W. Hierl, Arthur E. Iredell, Jr.) Greenberg & Tucker, 15 E. 26th St. (10) Harrow, Benjamin & Company, 19 Rector (Meyer Greenberg) St. (Benjamin Harrow) Greenblatt, Arnold I., 60 E. 42nd St. Harry, Sidney E., 347 Madison Ave. (17) (17) (Arnold I. Greenblatt) (Sidney E. Harry) Greenfield, Frederick Wm. & Co., 500 Fifth Hart, Frank E., 25 Beaver St. (Frank E. Ave. (Emanuel Cohan, Frederick Wm. Hart) Greenfield) Hartmeyer and Duncan, 30 Vesey St. (Wal­ Greenman, MacNicol & Co., 50 Church St. ter A. Hartmeyer) (7) (Alexander MacLean MacNicol) Hartz, William, 1450 Broadway (18) (Wil­ Greenspan, Aaron, 60 E. 42nd St. (17) liam Hartz) (Aaron Greenspan) Haskins & Sells, 67 Broad St. (4) (James Greidinger, B. Bernard & Co., 1441 Broad­ Anderson, George P. Auld, John H. Baum, way (Joseph Danzig, B. Bernard Greidin­ William H. Bell, John W. Boulter, Franklin ger) Bowman, Lindsay R. Boyle, Arthur H. Car­ Gremmel & Wuerfel, 50 Church St. (George ter, James M. Cashin, H. S. Chapin, George M. Gremmel, Gustave A. Wuerfel) Cochrane, W. M. Coursen, H. Brooks Griffith and Company, 630 Fifth Ave. (20) Davies, Frank J. Donohue, Percy R. Ever­ (R. Gerard Palmer, Robert H. Rissinger) ett, E. Kenneth Ernest, William Eyre, Henry Grill & Turner, 1 Madison Ave. (10) (Max Whitney Forbes, Arthur B. Foye, Edmund Grill, Herman D. Turner) C. Gause, Bertram E. Gill, Karl A. Herr- Griss, William, 205 W. 34th St. (18) (William hammer, Thomas B. Hogan, Edward A. Griss) Kracke, Arthur M. Lovibond, L. J. Lucia, Grossman, Daniel and Company, 47 W. 34th Frederick W. Lyon, Fitzroy D. Maclean, St. (1) (Bernard M. Grossman) William R. McNamara, Murdock Norman Grossman & Feder, 217 Broadway (7) (Abra­ MacRae, Paul Mestern, Leslie E. Palmer, ham Feder, Max Grossman) John F. Parnaby, H. V. Petrillo, Austin R. Gruber, Leon E. & Company, 565 Fifth Ave. Porterfield, Weldon Powell, John W. (Leon E. Gruber, Stanford Gruber) Queenan, Raymond C. Reik, J. E. Robert­ Gruenfeld, Oscar, 1841 Broadway (23) son, Everett J. Shifflett, Andrew Stewart, (Oscar Gruenfeld) Milon M. Stone, Russell D. Tipton, John Grun, Alfred E., 1440 Broadway (Alfred E. F. West, Robert H. Willson, C. E. Young­ Grun) dahl, Karl R. Zimmermann) Grundman, Irwin, 450 Seventh Ave (Irwin Haskins & Sells, 250 Park Ave. (17) (L. Grundman) Joseph Case, Francis G. Connelly, Samuel Gunner, Morris, 175 Fifth Ave. (Morris E. Ellis, Gordon M. Hill, William D. Shay, Gunner) H. R. Weyrich, Robert G. Koeppel) Gustin, Jacobs and Company, 11 W. 42nd Hasson, Albert J. & Co., 1776 Broadway St. (Philip Gustin) (Daniel I. Cohen) Guttelman & Gertz, 11 W. 42nd St. (Irwin Hausner, Landau & Co., 152 W. 42 St. Gertz) (Aaron Landau) Gwirtzman, Sidney, 160 Broadway (38) Heaton, W. C. and Company, 25 W. 45th (Sidney Gwirtzman) St. (36) (Howard E. Jackson, James J. Haas & Haas, 225 W. 34th St. (Sol Haas) O’Donnell, Christopher L. Roscher) Haas, Schlesinger & Mayers, 122 E. 42nd Hecht, Charles & Company, 20 Exchange St. (17) (Samuel Architect, Sidney H. Pl. (5) (Charles Hecht, Allen H. Toby) Brown, Adrian L. Haas, Maurice A. Haas, Held, Morton & Co., 401 Broadway (13) Samuel Mayers, Julius Schlesinger) (Herbert Backman) Hackeling, Oberkirch, Corbin & Co., 608 Held & Ross, 305 Broadway (7) (Milton Fifth Ave. (20) (Charles A. Corbin, Charles Held) F. Corbin, John C. Hackeling, Fred W. Hencke & Fahrenholz, 220 Broadway (38) Oberkirch) (George F. Fahrenholz) Hacker, Samuel & Company, 1270 Avenue Henry, Robert Lee, 60 E. 42nd St. (17) of the Americas (20) (Samuel Hacker, (Robert Lee Henry) Joseph B. Haffner) Herbert, Joseph S. & Company, 350 Fifth Hafer, Baran & Golub, 521 Fifth Ave. (17) Ave. (Kermit J. Berylson, Joseph S. (Leo Baran, Irving Golub) Herbert) Haimo, Alan, 225 W. 34th St. (1) (Alan Hermele, Cyril H., 225 Broadway (Cyril H. Haimo) Hermele) Halboth, Henry C., 225 Broadway (Henry Hertz & Herson, 33 W. 42nd St. (Saul C. C. Halboth) Hertz) Hammer, M. J. & Co., 261 Broadway (Mur­ Herwood & Herwood, 521 Fifth Ave. (Wil­ ray Jay Hammer) liam P. Herwood) Hammond, Arthur D., Rm. 1129, 111 Broad­ Herz & Silverman, 250 W. 57th St. (Saul S. way (3) (Arthur D. Hammond) Silverman) Handel, Irving, 18 E. 41st St. (Irving Han­ Herzer & Silver, 110 E. 42nd St. (Milton del) Herzer, Meyer Silver) 84 American Institute of Accountants

New York (Continued) Hill, Norman & Company, 20 Broad St. Janis and Bruell, 11 Park Pl. (Frederick (Norman Hill) M. Bruell, Ralph R. Janis) Hinden, H. Norman, 1 E. 44th St. (17) Janis & Janis, 285 Madison Ave. (George N. (H. Norman Hinden) Janis) Hirsch, Sol & Co., 12 E. 41st St. (17) Jarvis, Theodore R., 1270 Avenue of the (Lester Hermele, Sol Hirsch) Americas (20) (Theodore R. Jarvis) Hoffman, Joseph, 152 W. 42nd St. (36) Joffe, Bernhard M. & Co., 475 Fifth Ave. (Joseph Hoffman) (Sidney Sanford Smiley) Hoffman, Milton N., 36 W. 44th St. (18) Johnson, Wood & Co., 19 Rector St. (6) (Milton N. Hoffman) (Roy A. Wood) Hollander, Louis J. & Co., 175 Fifth Ave. Jones, Lloyd Company, 500 Fifth Ave. (18) (10) (Louis J. Hollander) (S. Lloyd Jones) Holtzman, Jacob M., 489 Fifth Ave. (Jacob Joseph, David & Company, 17 E. 49th St. M. Holtzman) (David Joseph) Homes & Davis, 521 Fifth Ave. (17) (Mor­ Joyce & Mattis, 100 E. 42nd St. (Rudolph ton I. Davis, Henry Homes, Emil H. Lipp­ Mattis) ner, Theodore Phillips, Lewis I. Septimus, Kabot, Groothuis & Co., 501 Fifth Ave. Michael D. Waldman, Irving Weinstein, (Irving Groothuis, Abraham Kabot, Harry Louis Winsten) Kaplan) Horn, Robinson & Nathan. 285 Madison Kadison, Louis, Woolworth Bldg. (7) (Louis Ave. (17) (Julius Nathan, Reuben R. Rob­ Kadison) inson) Kalish, Philip, 505 Fifth Ave. (17) (Philip Horne, Milton M., 1440 Broadway (18) Kalish) (Milton M. Horne) Kalish, Rubinroit & Co., 280 Broadway (7) Horowitz, William S., 261 Broadway (7) (Israel Kalish) (William S. Horowitz) Kanarvogel, Samuel, 17 E. 42nd St. (Sam­ Horwath & Horwath, 41 E. 42nd St. (Ernest uel Kanarvogel) B. Horwath, C. Vernon Kane, Ferdinand L. Kantor, Joseph & Co., 261 Fifth Ave. (Mar­ Mino, Joseph H. Nolin, Louis Toth) tin M. Darrow, Herman Yucht) Hudders, Eugene R., 41 Union Sq. (Eugene Kaplan, Henry J., 570 Seventh Ave. (Henry R. Hudders) J. Kaplan) Huene, Arthur H. & Company, 70 Pine St. Kaplan, Samuel and Company, 551 Fifth (Arthur H. Huene) Ave. (17) (Samuel Kaplan) Hull, William, Five Beekman St. (38) Karasick, A. S. & Co., 136 E. 57th St. (22) (William Hull) (Abraham S. Karasick) umphries avid H , D , 280 Broadway (David Karmel, Abraham & Co., 521 Fifth Ave. Humphries) (17) (M. A. Karmel) Hunter & Weldon, 165 Broadway (Oscar J. Weldon) Kass, J. B. & Co., 149 Broadway (6) (Daniel Hurdman and Cranstoun, 43 Broad St. (4) H. Kass) (Matthew F. Blake, Harold R. Caffyn, Carl Kass, Mitchel, 366 Madison Ave. (17) H. Fosberg, George Geisel, Charles B. Hel- (Mitchel Kass) lerson, Charles A. Hoyler, Frederick H. Kast, Daniel K., 132 Nassau St. (38) (Dan­ Kelley, Jr.. Edward F. McCormack, John iel K. Kast) S. Moore, Leopold Roeder, John F. Schmon­ Katzenelson, David I., Suite 1265, 1440 sees) Broadway (18) (David I. Katzenelson) Hurdman and Company, 10 E. 40th St. (16) Katz, Zuckerman & Company, 50 Broad St. (John C. Hurdman) (4) (Irving Katz, Benjamin Zuckerman) Hyans, Stern & Company, 1441 Broadway Kaufman, Irving & Co., 1440 Broadway (18) (Edward M. Hyans) (Irving Kaufman, Robert H. Solof) Hyland & Gregory, 76 Beaver St. (John E. Kaufmann, J. F. & Co., 37 Wall St. (5) Gregory, Robert J. Hyland, Oscar J. (Jesse F. Kaufmann) Youngberg) Kay & Yacker, 217 Broadway (7) (William Ide, Joseph Henry & Co., 16 E. 50th St. (22) V. Kay, Max B. Yacker) (Joseph Henry Ide) Kaye, Elliott, 550 Fifth Ave. (19) (Elliott Irgang, Carl, 51 Chambers St. (7) (Carl Kaye) Irgang) Keller, Harold, 11 Park Pl. (7) (Harold Isaacs, Edward & Company, 551 Fifth Ave. Keller) (Edward Isaacs) Kelly, Daniel F. & Co., 175 Fifth Ave. Israelite, Abraham, 116 Central Park South (Horace F. Kelly) (19) (Abraham Israelite) Kessler, Harry A., 36 W. 44th St. (36) Jacobs, David B. & Company, 19 Rector St. (Harry A. Kessler) (6) (David B. Jacobs) Kessler & Sohmer, 295 Madison Ave. (Ber­ Jacobs, Myron J., 505 Fifth Ave. (17) nard Sohmer) (Myron J. Jacobs) Kestenbaum, David & Co., 33 W. 42nd St. Jacobson, A. S. & Company, 152 W. 42nd (18) (David Kestenbaum) St. (Abraham S. Jacobson) Kester, Roy B., 19 Rector St. (6) (Roy B. Jacobson and Burgeman, 245 Fifth Ave. Kester) (Milton J. Jacobson) Keveney, W. D. & Co., 37 Wall St. (William Jacobson, Greenfeld & Co., 285 Madison D. Keveney) Ave. (Henry G. Greenfeld, Samuel J. Jacob­ Kimeldorf, Farb & Co., 11 W. 42nd St. (18) son) (William Kimeldorf) Jaffe, Herman, 350 Fifth Ave. (1) (Herman Kimelman, Oscar & Co., 400 Madison Ave. Jaffe) (17) (Oscar Kimelman) Jancourtz, R. Audit Co., 276 Fifth Ave. (1) Kimmel, Murray M., Co., 123 William St. (Reuben Jancourtz) (38) (Murray M. Kimmel) Firm List of Members 85

New York (Continued) King and Company, 68 William St. (C. Perry Kurzman, Louis, 11 Park Pl. (Louis Kurz- King, John J. Todd, Jr.) man) Kingsley, George H. & Company, 25 W. Lafrentz, F. W. & Co., 100 Broadway (Geo. 43rd St. (George H. Kingsley, Sr.) W. Bredemeyer, A. F. Lafrentz, Ferdinand Kirkman, Alexander S., 30 Church St. (7) Lafrentz, J. Arthur Marvin, Melvin D. (Alexander S. Kirkman) Moersh, Francis J. Serbek, Peter Cooper Kirstein, Paul H., 60 E. 42nd St. (Paul H. Wiegand, James H. Wren) Kirstein) La Guardia & Petrella, 570 7th Ave. (Alex­ Klausner & Schneider, 570 Seventh Ave. ander R. La Guardia, William O. Petrella) (Walter J. Schneider) LaManna, Theodore J., 25 W. 43rd St. (18) Klein, Bernard L., 505 Fifth Ave. (Bernard (Theodore J. LaManna) L. Klein) Land, Walter J., 170 Broadway (38) (Walter Klein, Hinds & Finke, 60 E. 42nd St. J. Land) (Myron A. Finke, Joseph J. Klein, Walter Lande, Robert M., 141 E. 44th St. (17) A. Lese, Benjamin Neuwirth, Leonard (Robert M. Lande) Price, David S. Siegel, Henry P. Voll- Landwehr, Harry C., 75 Maiden Lane (7) kommer) (Harry C. Landwehr) Klein, Katcher & Co., 50 E. 42nd St. (17) Lang Bros. Company, 1133 Broadway (10) (Abraham J. Katcher, Jacob Klein) (Abraham Lang) Klonsky & Zinn, 1440 Broadway (18) Langer, Felix G., 1 Wall St. (Felix G. (Louis H. Klonsky) Langer) Knapp, Morris, Jr., 37 Wall St. (5) (Morris Lashins, I. R. & Company, 19 Rector St. Knapp, Jr.) (Ivan R. Lashins, Samuel Speiller) Knopf, Raeman & Tepper, 350 Fifth Ave. Lassen, Rowland & Company, 52 Wall St. (1) (Frank E. Knopf, Maurice Raeman, (5) (Lewis A. Helphand, Rowland W. Leigh M. Tepper) och ohn Lassen) K , J H. & Co., 70 Pine St. (John H. Lasser, J. K. & Company, 1440 Broadway Koch, Norris R. Lasher) (J. K. Lasser, Lawrence W. Bell, Howard Koch & Putterman, 152 W. 42nd St. (36) (Barnet M. Putterman) F. Elin, Wm. T. Gayle) Lasser, S. Jay, 570 Seventh Ave. (S. Jay Koening and Gross, 149 Broadway (6) (Alfred Gross) Lasser) Laventhol, Krekstein & Co., 521 Fifth Ave. Kohleriter & Spandorf, 113 W. 42nd St. (Sidney Kohleriter, Sidney Spandorf) (17) (Theodore N. Metzendorf) awson dward Kopelan & Gold, 1400, 52 Wall St. (5) L , E L., 50 E. 42nd St. (Edward (Alfred Gold) L. Lawson) Kornberg, Philip R., 205 E. 42nd St. (Phil­ Lefkowitz, Julius and Company, 1740 Broad­ ip R. Kornberg) way (Nathaniel J. Factor, Allen A. Kauf­ Kornbluh, Louis, 521 Fifth Ave. (Louis man, Julius Lefkowitz) Kornbluh) Leibner, Sol L., 701 Seventh Ave. (19) (Sol Kortjohn, Martin & Company, 10 E. 40th L. Leibner) St. (Eugene W. Kortjohn, Martin F. Kort- Leichenger, Bennett & Company, 1775 john) Broadway (Jacob Bennett) Kozak, Samuel L. & Co., 347 Madison Ave. Leidesdorf, S. D. & Co., 125 Park Ave. (17) (17) (Aaron Kozak) (Harry Barnett, Seymour Berger, Edward Kraditor & Haber, 38 Park Row (38) (Abra­ A. Deutschmann, John Fraser, Jacob Good- ham Kraditor, Stanley B. Haber) stein, Henry I. Hamm, Arthur D. Leides­ Kraft, Van Damm & Co., 37 W. 43rd St. dorf, Samuel D. Leidesdorf, John Luyster, (Elias Kraft, Stanley P. Van Damm) Nicholas J. Mertens, John K. McClare, An­ Kramer, Nathaniel, 1441 Broadway (18) drew G. Scarborough, Ira A. Schur, Murray (Nathaniel Kramer) G. Sherman, Joseph Sirinek, Carl Ultan) Krantz, Charles S., 33 W. 42nd St. (Charles Leinwand, Alan J., 10 E. 40th St. (16) (Alan S. Krantz) J. Leinwand) Krasnow, Nathan A., 475 Fifth Ave. (17) Lennard, Milton S., 18 E. 41st St. (Milton S. (Nathan A. Krasnow) Lennard) Kraus, Ostreicher & Co., 274 Madison Ave. Lerer, Samuel W. & Co., 420 Madison Ave. (J. P. Ostreicher) (Samuel W. Lerer, Harold B. Westheimer) repski dam K , A , 89 Broad St. (4) (Adam Leslie, Banks & Company, 21 West St. (Wil­ Krepski) lard A. Herrick, Max Rolnik) Kritz, Morris, 225 W. 34th St. (1) (Morris Kritz) Levess & Elliott, 70 W. 40th St. (18) (Mel­ Kritzer, Allan, 1819 Broadway (23) (Allan vin L. Braun, Norman J. Elliot, Herbert H. Kritzer) Levess) Kronish, Ben & Company, 511 Fifth Ave. Levin, Herman, 401 Broadway (Herman (Ben Kronish) Levin) Krotki, Carl, 250 W. 57th St. (19) (Carl Levin, Irving, 485 Madison Ave. (Irving Krotki) Levin) Krutman, Abraham M., 570 Seventh Ave. Levin, Nathan W., 100 Park Ave. (17) (18) (Abraham M. Krutman) (Nathan W. Levin) Kuhns, Yewdall & Layman, 154 W. 14th Levine & Goldman, 18 E. 41st St. (17) (Wm. St. (Clifford Yewdall) P. Goldman, Aaron Levine) Kuperman, Glass & Company, 437 Fifth Levine, Harry, 11 W. 42nd St. (Harry Ave. (16) (William B. Glass) Levine) Kurman, Murray, 1440 Broadway (18) Levine, Morris L., 535 Fifth Ave. (17) (Murray Kurman) (Morris L. Levine) Kurzer, Harry, 408 W. 14th St. (Harry Levy, Jacques M. & Co., 55 W. 42nd St. Kurzer) (Moses Sharlach) 86 American Institute of Accountants

New York (Continued) Levy, Paul, Ledley & Burger, 175 Fifth MacNeill, James H., 150 Broadway (38) Ave., (10) (Joseph A. Levy, Julius Paul, (James H. MacNeill) Ralph G. Ledley, Norman Burger) Magdol, David A. & Co., 250 W. 57th St. Levy, Saul, 1 Wall St. (Saul Levy) (Bernard Rubin) Lewson, Adolph B., 565, 55 W. 42nd St. (36) Main and Company, 1 Wall St. (T. L. Keaney, (Adolph B. Lewson) S. M. Braudy, G. A. Gomprecht, O. L. Lichtenberg, Alvin J., 570 Seventh Ave. (18) Miller, E. L. Wells) (Alvin J. Lichtenberg) Malarkey, Henry F., 20 Broad St. (5) Lieb, David L. & Co., 274 Madison Ave. (16) (Henry F. Malarkey) (William L. Weiss) Malone, Janelli & Sank, 225 W. 34th St. Lieberman, Leo, 11 E. 44th St. (17) (Leo (Roger A. Janelli) Lieberman) Maltz, Milton H., 565 Fifth Ave. (17) Lillard, Joseph A., 150 Broadway (Joseph A. (Milton H. Maltz) Lillard) Mandel, George & Company, 424 Madison Lingley, R. T. & Co., 55 Liberty St. (Thomas Ave. (17) (George Mandel) J. King, John F. McCabe, George F. Samp­ Mann and Brown, 1819 Broadway (23) son) (Edwin S. Brown, Ivin Mann) Lipkin & Lipkin, 249 W. 34th St. (Charles Manoff, Morris, 60 E. 42nd St. (17) (Morris Lipkin) Manoff) Lippman, Irving C., 350 Broadway (13) Marcosson, Mark, 24 W. 40th St. (18) (Irving C. Lippman) (Mark Marcosson) Lipshie, Joseph Associates, 1440 Broadway Marder, Louis, 150 Nassau St. (8) (Louis (18) (Joseph Lipshie) Marder) Lipsky, Daniel, 160 Broadway (Daniel Lip­ Margolin, Charles, 18 E. 48th St. (17) sky) (Charles Margolin) Littman, Ralph, 250 W. 39th St. (18) (Ralph Margolis, Harry, 110 W. 42nd St. (36) Littman) (Harry Margolis) Livingston, Wachtell & Co., 19 W. 44th St., Markel, Schnee & Company, 29 Broadway (Jay J. Livingston, Herbert H. Reyburn, (Arnold Markel, Abraham A. Schnee) Theodore Wachtell) Markowitz, Sidney, 154 Nassau St. (38) Lobenthal, Michael S., 40 Exchange Pl. (5) (Sidney Markowitz) (Michael S. Lobenthal) Marks and Grey, 101 W. 31st St. (1) (Stanley Loeb & Troper, 501 Fifth Ave. (Simon Loeb, B. Grey, George L. Marks, William H. Joseph A. Loewenstein, Morris C. Troper) Shron) ' Loewenwarter, Ernest D. & Co., 39 Broad­ Marks, H. K. & Company, 444 Madison Ave. way (Ernest D. Loewenwarter) (22) (Harold Kenneth Marks) Long, John M., 170 Broadway (John M. Marks, I. M. & Co., 1 E. 43rd St. (17) Long) (Irving M. Marks) Longarzo, Anthony A., 2488 Grand Con­ Marks and Krauss, 1270 Avenue of the course (58) (Anthony A. Longarzo) Americas (20) (Richard Austin, Bernard Loomis, Suffern & Fernald, 80 Broad St. Krauss) (Walter Burrage, W. Homer Conkling, Marshall & Giblen, 1780 Broadway (19) Henry B. Fernald, John Leighton, Robert (Irwin Giblen, Saul Marshall) M. Leng, Charles H. Towns) Masch, Sol, 551 Fifth Ave. (Sol Masch) Lopez, Edwards, Frank & Co., 165 Broadway Mason, Rattner & Co., 521 Fifth Ave. (17) (6) (Edwin J. Edwards, Peter J. Frank) (Eli Mason, Mortimer Rattner) Lord, Helen, 342 Madison Ave. (17) (Helen Mattersdorf & Allen, 135 Broadway (Leo Lord) Mattersdorf) Lubin, Herman, 60 Beaver St. (4) (Herman Matthews, Panariello & Co., 20 Broad St. Lubin) (Richard M. Matthews, Vincent J. Solomita) Lubit, Singerman & Capustin, 545 Fifth Ave. Mayers, Ralph E., 420 Lexington Ave. (Ralph (17) (Louis K. Lubit) E. Mayers) Lucas and Tucker, 209 W. 125th St. (27) McCaw, Alexander G., 101 Front St. (5) (Wilmer F. Lucas, Alfred W. Tucker) (Alexander George McCaw) Lust, Alfred M. & Company, 350 Fifth Ave. McFaul, William J., 32 Broadway (William (Alfred M. Lust) J. McFaul) Lutz and Carr, 12 E. 41st St. (17) (Robert McGinity, Cornelius V., 110 E. 42nd St. (17) M. Carr, Edward O. Lutz) (Cornelius V. McGinity) Lybrand, Ross Bros. & Montgomery, 90 McGrath, Doyle & Phair, 120 Wall St. Broad St. (4) (Philip Bardes, R. Kirk (Joseph Africano, George W. McGrath, Batzer, Hermon F. Bell, Hilton R. Camp­ Norman F. Phair) bell, Edward G. Carson, Harry N. Case, McKeon & Strong, 12 E. 41st St. (Winfield Henry Elfers, Alvin R. Jennings, Christopher McKeon) H. Knoll, Norman J. Lenhart, William M. Mead, Richard C., 817, 141 Broadway (6) Lybrand, John C. Potter, Louis H. Rap­ (Richard C. Mead) paport, Walter L. Schaffer, George S. Shegog, Meinhardt, Harold S., 150 Nassau St. (38) Prior Sinclair, Walter R. Staub, Conrad B. (Harold S. Meinhardt) Taylor) Menikoff, A. L. & Co., 165 Broadway (6) Maas & Ginsberg, 11 W. 42nd St. (Alfred N. (A. Le Roy Menikoff) Maas) Merdinger, H. & Co., 61 Broadway (Harry Mabel, Edward R. & Co., 67 W. 44th St. (36) Merdinger, Monroe Tobias) (Edward R. Mabel) Meresman, Meyer & Company, 225 W. 34th MacDermott, J. Edward & Co., 347 Madison St. (1) (Jacob Meresman, Joseph P. Meyer) Ave. (Harold Benjamin, Joseph S. Haas, Messer, Benedict C., 295 Madison Ave. Alvah W. Haff, Frederick W. Kelly) (Benedict C. Messer) Machtiger, Morris L., 1819 Broadway (23) Meyer & Berman, 30 Church St. (7) (Mark (Morris L. Machtiger) S. Berman, Ira J. Meyer, Emanuel M. Wolf) Firm List of Members 87

New York (Continued) Meyer, Louis & Company, 40 Exchange Pl. Nicholson, J. Lee & Company, 233 Broad­ (Leo Cooperman) way (William W. Rohrbach, Edward A. Meyerson, Hyman & Co., Woolworth Bldg. Wilde) (Hyman Meyerson) Niden, Zivel B., 11 W. 42nd St. (18) (Zivel Michaelson, Kraft & Finkelstein, 95 Madi­ B. Niden) son Ave. (16) (I. H. Finkelstein, Samuel Niederwiesen, R. E. Co., 111 Broadway Kraft, Ben S. Michaelson) (Richard E. Niederwiesen) Michaelson & Metz, 521 Fifth Ave. (17) Niles & Niles, 165 Broadway (6) (Harold (Nathan Metz, Henry Michaelson) A. Eastman, William R. Hassard, Richard Miller, David, 1472 Broadway (David Mil­ A. Henry, Robert S. McBride, William T. ler) Meglaughhn) Miller, Donaldson and Company, 90 Broad Niven, G. E. & Co., 347 Madison Ave. St. (4) (Harry C. Crosby, Willard S. Garret­ (George E. Niven) son, Wm. L. Keating, John J. McCue, Noonan & Sherman, 170 Broadway (Donal Vincent P. Morrisette, Charles F. Rodican) C. Noonan) Miller, Herman & Co., 1133 Broadway (Jack Norchick & Lubin, 5 E. 57th St. (22) Greenberg) (George M. Lubin, Max L. Norchick) Miller, James D. & Co., 140 Nassau St. (7) Norman, Herman A., 1270 Avenue of the (Roger H. Andrews, John E. Lawlor, James Americas (20) (Herman A. Norman) D. Miller, August Seitz) Nusbaum, Ben A., 12 E. 41st St. (17) (Ben Miller, Milton, 220 Broadway (Milton Mil­ A. Nusbaum) ler) Oberstein and Rothschild, 122 E. 42nd St. Milligan, Muller & Company, 342 Madison (17) (Herbert Rothschild) Ave. (17) (Anthony Bennett, Herman E. Oehler, Christian, 302 Broadway (7) (Chris­ Muller) tian Oehler) Mitchell, Francis L., 1405, 92 Liberty St. Ogden, Herbert S. Jr., 114 Liberty St. (6) (6) (Francis L. Mitchell) (Herbert S. Ogden, Jr.) Mitchell, Thaddeus H. & Co., 527 Fifth Ave. O’Hare, Henry A., Empire State Bldg. (Henry (Thaddeus H. Mitchell) A. O’Hare) Moroney & Donelan, 25 Beaver St. (Edward Okoshkin, Harold I., 25 W. 43rd St. (Harold D. Donelan, Richard M. Moroney) I. Okoshkin) Morowitz, Sidney, 12 E. 41st St. (17) (Sidney Okun, Isaac E., 250 W. 57th St. (19) (Issac Morowitz) E. Okun) Morris, Moe & Company, 1270 Avenue of Oppenheim, Appel, Payson and Dixon, 33 the Americas (20) (I. Harold Brookstone, Rector St. (6) (Edwin M. Appel) Moe Morris) Orlin, Lutner & Reiner, 17 E. 42nd St. Moses, Isidore, 52 Broadway (4) (Isidore (Benjamin Orlin) Moses) Ornstein, Irving, 25 W. 44th St. (18) (Irving Moyer, Melbourne S., 20 Broad St. (5) Ornstein) (Melbourne S. Moyer) Osgood, Joseph O., 66 Perry St. (Joseph O. Muhlstock, Elowitz & Co., 21 E. 40th St. Osgood) (16) (Samuel J. Elowitz, George Muhlstock) Osoff, M. & Company, 1407 Broadway Muldowney & Company, 25 Broad St. (4) (Meyer Osoff) (James X. Muldowney, John R. Muldowney) Osterweil, Oshrin & Gruhn, 320 Fifth Ave. Mur, Carl, 130 W. 42nd St. (36) (Carl Mur) (Jerome Gruhn) Murphy, Alex. S., 420 Lexington Ave. (Alex­ Padgug & Newton, 855 Sixth Ave. (1) ander Searight Murphy) (Samuel Padgug) Murray, Kearns & Co., 500 Fifth Ave. (John Park, Potter & Co., 141 Broadway (6) W. Meany, Harold J. Murphy, William (Percy Miles Taylor) Russell Murray) Park, S. W. & Co., 2 Broadway (4) (Stanley Myer, Greene & Degge, 31 Nassau St. W. Park) (Eugene E. Greene) Parsons, Frederick S., 267 Fifth Ave. (Frede­ Nachbar, Daniel & Company, 18 E. 48th St. rick S. Parsons) (Charles Feingold, Daniel Nachbar) Parsont, Ash & Greenwald, 853 Broadway Nadel, Benjamin & Co., 1407 Broadway (Allan A. Ash, Sydney J. Greenwald, Wil­ (Elihu Zucker) liam Parsont) Nadel & Nadel, 342 Madison Ave. (17) Pasley & Conroy, 67 Wall St. (John P. Bar- (Harry H. Nadel, Irwin H. Nadel) low, Thomas F. Conroy, John A. Smith) Nager, Philip, 521 Fifth Ave. (Philip Nager) Patterson & Ridgway, 50 Broadway (4) Nebiker, Ralph O., 299 Madison Ave. (17) (Ralph O. Nebiker) (Edward J. Buehler, Roy L. Halsted) Nelson, Andrew, 19 Rector St. (Andrew Patterson, Teele & Dennis, 120 Broadway Nelson) (5) (David L. Milne, Randolph M. Fuller, Nelson, Arthur R., 420 Lexington Ave. Lloyd A. Barnstead, Rodney G. Dennis, (Arthur R. Nelson) Roger A. Seebe, Maximilian Mintz) Neufeld & Weinberg, 60 Broad St. (4) (S. Pearl, H. M. & Co., 1457 Broadway (18) Arthur Neufeld, David M. Weinberg) (Frank Dworkin) Newberg & Newberg, 11 W. 42nd St. (Ben­ Pearlberg, Harry & Co., 570 Seventh Ave. son B. Newberg) (18) (Harry Pearlberg) Newman, Harold H., 401 Broadway (13) Peat, Marwick, Mitchell & Co., 70 Pine St. (Harold H. Newman) (5) (William M. Black, Samuel J. Broad, Newman, Norman C. & Company, 30 E, 40th Walter A. Cooper, Thomas B. Crawford, J. St. (16) (A. Joseph Rakin) Wallace Gentles, Andrew B. Gibbon, Nichols, Ira C., 603, 217 Broadway (Ira C. Thomas J. Green, Henry E. Greene, J. Nichols) Kenneth Hoffman, Henry T. Kirkebye, Mal­ Nicholson, Fred T., 108 Water St. (5) colm Lamont, Duncan G. Mackenzie, Harold (Fred T. Nicholson) K. McKay, John Peoples, Arthur Philips, 88 American Institute of Accountants

New York (Continued) Stanley E. Shirk, Edward Simone, Harold Pullen, A. M. & Company, 150 Broadway B. Simpson, John G. Watson, Frederick W. (Arthur J. Bretnall) Wulfing) Pusinelli, Eric & Co., 19 W. 44th St. (36) Peltz, Julius, 200 Fifth Ave. (10) (Julius (Eric Pusinelli) Peltz) Rabin, Herbert R., 55 W. 42nd St. (18) Pepper, Daniel M., 130 W. 42nd St. (18) (Herbert R. Rabin) (Daniel M. Pepper) Rachlin, Murray L., 50 E. 42nd St. (17) Percus, Philip M. & Co., 565 Fifth Ave. (Murray L. Rachlin) (Philip M. Percus) Rader, Morris, 565 Fifth Ave. (Morris Rader) Perper, George W. & Co., 12 E. 41st St. Radin, Leon I. & Co., 101 W. 31st St. (Sidney (George W. Perper) C. Lautt) Perrin, Mitchell, 11 W. 42nd St. (18) Rafter, Adolphe, 1 Broadway (Adolphe Raf­ (Mitchell Perrin) ter) Petersen, C. A. & Company, 55 W. 42nd St. Rainess, Clarence & Co., 570 7th Ave. (18) (Eric G. Larson, Merwin R. Wood) (Herbert Adler) Petersen, Owen & Co., 101 Park Ave. (Ian Rand, Sidney H., 550 Fifth Ave. (19) (Sid­ W. Petersen, O. C. W. Petersen, Howard C. ney H. Rand) Hoeffling, Albert C. Koska) Rankin, R. G. & Co., 30 Broad St. (4) Phagan, Tillison & Tremble, 25 W. 43rd St. (Frank J. Linehan, Colin MacLennan, R. G. (36) (Knox B. Phagan, Robert F. Tillison, Rankin, Gustave A. Reh, Jr.) Roland N. Tremble) Rapaport and Edid, 100 W. 42nd St. (36) Philips & Smallberg, 10 E. 40th St. (16) (Frank H. Rapaport) (Seymour Smallberg) Rashba, Pokart and Greene, 350 Fifth Ave. Phinney, Robert Nash, 50 Church St. (7) (1) (Thomas R. Hunt) (Robert Nash Phinney) Ratner, Morris, 295 Madison Ave. (17) (Mor­ Piltch & Piltch, 38 Park Row (38) (Nathan ris Ratner) Piltch) Rauch, Morris, 475 Fifth Ave. (17) (Mor­ Pinter, Alexander, Jr., 505 Fifth Ave. (17) ris Rauch) (Alexander Pinter, Jr.) Rawlins, Louis S., 200 W. 135th St. (Louis Plancher & Plancher, 170 Broadway (Abra­ S. Rawlins) ham Plancher, Herman Plancher) Recht, Joseph & Company, 1819 Broadway Platto, Irving, 1907, 150 Broadway (7) (Irv­ (23) (Joseph Recht) ing Platto) Reeve, Archie F. & Company, 37 Wall St. (5) Plavin and Lippel, 33 W. 42nd St. (Sidney (Archie F. Reeve, Archie F. Reeve, Jr.) T. Lippel) Reich, Seymour, 276 Fifth Ave. (1) (Sey­ Pogson, Peloubet & Co., 25 Broadway (4) mour Reich) (Howard L. Guyett, Crawford C. Halsey, Reicher, Harry J. & Company, 350 Fifth Lewis M. Norton, Maurice E. Peloubet, Sid­ Ave. (Harry J. Reicher) ney W. Peloubet, Frank E. Small) Reilly, Deane & Raboy, 485 Madison Ave. Pollock, David S. & Co., 50 E. 42nd St. (Na­ (22) (John V. Deane) than A. Greenberg, David S. Pollock) Reiner & Orens, 19 Rector St. (6) (Lincoln Pomerance, Nathaniel, 320 Broadway (7) Orens) (Nathaniel Pomerance) Reisner, Druckman & Hill, 70 Pine St. (5) Popper, Katzman & Scheckman, 79 Madison (Maxwell A. Allen) Ave. (16) (Joseph Katzman, Saul L. Klaw, Renc and Fromm, 220 Broadway (38) (Irv­ Edward B. Popper) ing W. Fromm, George W. Renc) Posen, Karnell & Co., 250 W. 57th St. (19) Rendell, Albert, 64 Wall St. (Albert Ren­ (Meyer Posen) dell) Post & Olsen, 575 Fifth Ave. (Harry M. Repetti, Peter J. & Co., 149 Broadway (6) Olsen) (Peter J. Repetti, William H. Sullivan) Potash, Marvin & Co., 369 Lexington Ave. Requa, Burkhardt and Scheel, 489 Fifth (17) (Marvin Potash) Ave. (17) (Harold E. Burkhardt, John Potter & Gard, 33 W. 42nd St. (Samuel I. Scheel) Potter) Requa, S. Erwin, 489 Fifth Ave. (17) (S. Price & Merkur, 350 Fifth Ave. (1) (Philip Erwin Requa) Merkur) Resnick, Abraham, 580 Fifth Ave. (Abra­ Price, Charles N., 122 E. 42nd St. (Charles ham Resnick) N. Price) Reydel, Charles A., 75 Maiden Lane Price Waterhouse & Co., 56 Pine St. (5) (Charles A. Reydel) (William L. Ashbaugh, Herman W. Bevis, Rhodes, Greydon A., 420 Lexington Ave. (17) Percival F. Brundage, Chester W. DeMond, (Greydon A. Rhodes) Gordon F. Gardner, Paul Grady, William T. Richards & Ganly, 149 Broadway (6) (Paul Hazelton, David F. Houlihan, John B. Inglis, J. Richards, Milton L. Ganly, Robert W. Nicholas A. Leitner, Leslie Mills, John W. Preusch) F. Neill, Joseph Pelej, Alan P. L. Prest, Rifkin, Louis A. & Co., 25 W. 44th St. (Louis Weston Rankin, Percy Rappaport, Clark A. Rifkin) Sloat, Alden C. Smith, Charles A. Stewart, Rimerman, Samuel D., 565 Fifth Ave. (Sam­ Leland G. Sutherland, Arthur B. Toan) uel D. Rimerman) Priester, Gertrude, 60 E. 42nd St. (17) Rittenhouse, Charles F. & Company, 130 (Gertrude Priester) William St. (Merwin P. Cass) Primoff and Company, 41 E. 42nd St. (Mor­ Rizzo, Matteo C., 6 E. 45th St. (Matteo C. ris W. Primoff) Rizzo) Prosnitz, Anderson & Co., 295 Madison Ave. Robbins, Ira B. & Co., 551 Fifth Ave. (17) (17) (Ludwig B. Prosnitz) (Eleazer Hirmes, Ira B. Robbins) Puder & Puder, 342 Madison Ave. (17) Robert & Leinwander Co., 225 Broadway (7) (Henry S. Puder) (Alexander Kaminsky) Firm List of Members 89

New York (Continued) Root and Trestyn, 93 Worth St. (13) (Aaron Schimmel, Michael & Company, 11 W. Root, Philip Trestyn) 42nd St. (36) (Victor Reda, Mortimer Rosen & Apfel, 350 Fifth Ave. (Herbert M. Lipsky) Apfel, Herman H. Rosen) Schindall & Katz, 55 W. 42nd St. (36) Rosen and Rosen, 1440 Broadway (18) (Henry Schindall) (David A. Rosen, Hyman M. Rosen) Schlesinger, Daniel, 122 E. 42nd St. (17) Rosenberg, Leon, 522 Fifth Ave. (Leon Ros­ (Daniel Schlesinger) enberg) Schlessinger & Krakow, 565 Fifth Ave. Rosenblatt & Rosenfeld, 170 Broadway (Samuel R. Krakow, Max Schlessinger) (38) (Martin Rosenblatt) Schlussel, Simon, 11 Park Pl. (Simon Rosenblum, Zwicker & Company, 135 Broad­ Schlussel) way (6) (A. Harris Rosenblum, Charles H. Schneider, Frank H., 60 Broadway (4) Zwicker, Milton Simon) (Frank H. Schneider) Rosenfeld, Eugene, 10 W. 47th St. (19) (Eu­ Schneidman, Seymour & Associates, 509 gene Rosenfeld) Madison Ave. (Seymour Schneidman) Rosenshein, Max J. & Co., 61 Broadway (6) Schneiderman, Louis, 565 Fifth Ave. (Louis (Max J. Rosenshein) Schneiderman) Rosenstein & Putterman, 33 W. 42nd St. Schochet, David, 1225 Broadway (1) (David (36) (Harold Putterman) Schochet) Rosenthal, Joseph, 630 Fifth Ave. (20) (Jo­ Schoolman & Schoolman, 10 E. 40th St. seph Rosenthal, Burton L. Shepard) (Irving Schoolman) Rosoff, L. H. and Company, 41 E. 42nd St. Schultz, Louis, 516 Fifth Ave. (36) (Louis (Louis H. Rosoff) Schultz) Rossetter, George & Co., 61 Broadway (6) Schutte & Williams, 50 Broadway (Fred­ (Ronald J. Condon) erick A. Schutte, Robert I. Williams) Roth, Jonas & Co., 205 W. 34th St. (Abraham Schwartz, Bernard, 1441 Broadway (18) Lefkowitz, Jonas Roth) (Bernard Schwartz) Rubin, Nathan, 170 Broadway (38) (Nathan Schwartz, Daniel D. and Sons, 271 Church Rubin) St. (13) (Lester P. Schwartz) Rubin, Sidney, 505 Fifth Ave. (17) (Sidney Schwartz & Holtz, Rm. 1004, 1457 Broad­ Rubin) way (Harry Schwartz) Rubinoff & Nussbaum, 350 Fifth Ave. (Ira Schwartz, Milton S., 274 Madison Ave. Nussbaum, George Rubinoff) (16) (Milton S. Schwartz) Schwartz, Seymour S., 55 W. 42nd St. (18) Ruzow, Theodore M., 1775 Broadway (19) (Seymour S. Schwartz) (Theodore M. Ruzow) cott ickelson ompany Sachs, George M. and Company, 19 W. 44th S , M C , 39 Broadway St. (36) (Carl Heller, Victor M. Schneider) (6) (John H. Mickelson, S. Lytton Scott) cotto Sack, O’Connor & Sack, 285 Madison Ave. S , Louis J., 150 Broadway (Louis J. (17) (Benjamin Sack, N. Harry Sack) Scotto) Scovell, Wellington & Company, 111 Safro, Paul, 225 Broadway (7) (Paul Safro) Broadway (6) (J. Warren Fowler, Elmer Sair, Conrad M. & Company, 7 E. 42nd St. G. Kumblad, Fred J. Sengstacke, John F. (Conrad M. Sair) Sengstacke, Roger Wellington, C. Oliver Salway, William S. & Co., 149 Broadway (George L. Knauss) Wellington) Scull, E. H. Company, 1441 Broadway Sammet, Joel E. & Co., 80 Broad St. (4) (Milton Klein) (Herbert R. Scull) Seamon, Maxwell, 320 Fifth Ave. (1) Sanders, A. H., 11 W. 42nd St. (A. H. Sanders) (Maxwell Seamon) Seckler, Philip F. & Co., 150 Broadway (38) Santangelo & D’Arcangelo, 475 Fifth Ave. (A. Rick D’Arcangelo) (Philip F. Seckler) Seidman, Herman and Company, 401 Broad­ Sattler, Joseph M., 60 E. 42nd St. (17) way (13) (Bernard Pollack, Herman Seid­ (Joseph M. Sattler) man) Sawyer, Albert E. Co., 56 Beaver St. (Clar­ Seidman & Seidman, 80 Broad St. (4) (Wil­ ence K. Marion) liam G. Chieco, Benjamin Grund, Hyman Scall, Max, 51 Chambers St. (7) (Max D. Klein, J. S. Seidman, M. L. Seidman) Scall) Seitelman, Leo H., 1451 Broadway (Leo H. Schaefer, William B., 15 Park Row (Wil­ Seitelman) liam B. Schaefer) Selvaggio, Frank, 15 E. 41st St. (Frank Sel­ Schapiro & Schapiro, 111 Broadway (Jacob vaggio) Schapiro) Shapiro, Herman M., 19 W. 44th St. (36) Scharf & Geist, 551 Fifth Ave. (Harry Geist, (Herman M. Shapiro) Harry A. Scharf) Shechet & Shechet, 505 Fifth Ave. (Samuel Scharf, Samuel, 551 Fifth Ave. (17) (Sam­ Shechet, David Shechet) uel Scharf) Shimmerlik, George, 1440 Broadway (George Scheiber, M. S. & Company, 271 Madison Shimmerlik) Ave. (Max S. Scheiber) Shindler, M., 527 Fifth Ave. (17) (M. Scheinblum, Benjamin H. & Co., 276 Fifth Shindler) Ave. (1) (Benjamin H. Scheinblum) Shmerler, Maxwell & Co., 551 Fifth Ave. Schiff, Michael, 401 Broadway (13) (Mi­ (Maxwell Shmerler) chael Schiff) Shuster, Harry C., 51 Chambers St. (Harry Schiller, George, 369 Lexington Ave. (17) C. Shuster) (George Schiller) Siegel, Robert & Co., 32 Broadway (Allen Schiller, Jacob H., 1440 Broadway (Jacob Efros, Theodore Pincus, Charles S. Rosen­ H. Schiller) blum, Robert Siegel) Schillig, Arthur J., 50 W. 46th St. (Arthur Siegel, Sidney H. & Co., 30 Broad St. (4) J. Schillig) (Sidney H. Siegel) 90 American Institute of Accountants

New York (Continued) Siegel & Spiegler, 1501 Broadway (Samuel C. Ronald Mather, George B. Sackett) Spiegler) Stahl, Rudolph F., 10 E. 40th St. (16) Silberdick & Peritz, 286 Fifth Ave. (Norman (Rudolph F. Stahl) Silberdick) Stark, Harry, 165 Broadway (Harry Stark) Silver, Simon, 505 Fifth Ave. (17) (Simon Stark, Leonard L., 522 Fifth Ave. (36) Silver) (Leonard L. Stark) Silverman, Murray H., 280 Broadway (7) Stein & Danziger, 551 Fifth Ave. (Allan N. (Murray H. Silverman) Danziger, Seymour G. Stein) Silvershine, Herbert A., 1440 Broadway Steinberg & Lauretz, 551 Fifth Ave. (17) (18) (Herbert A. Silvershine) (Lewis Lauretz, William Steinberg) Silverstein, George, 600 W. 161st St. (32) Steinberger, Joseph B., 521 Fifth Ave. (17) (George Silverstein) (Joseph B. Steinberger) Silvey & Liebman, 140 Cedar St. (Paul Steinborn, Philip M., 522 Fifth Ave. (Philip Liebman) M. Steinborn) Simon, J. L. & Co., 80 Broad St. (4) (J. Stern, Escoe & Stern, 217 Broadway (Her­ Lewis Simon) man Stern, Joseph Stern) Simonoff, Peyser & Citrin, 11 W. 42nd St. Stern, Harry A., 130 W. 42nd St. (18) (Morris Citrin, Morris Levinson, Maurice (Harry A. Stern) Siegel, Louis Simonoff, Maurice Sirota, Stern, Porter, Kingston & Coleman, 551 Bernard Steinberger, Louis C. Weiner) Fifth Ave. (17) (Alfred J. Stem, S. Carlton Simons, Robert & Co., 17 E. 45th St. (17) Kingston, Lucius H. Coleman, Bertram C. (Jack Schulman, Robert Simons) Richter, George E. Plachter) Sinclair, Tobias & Co., 521 Fifth Ave. (Sid­ Stewart, Watts & Bollong, 25 Broad St. ney Tobias) (4) (Roger M. Kelly) Singer and Finke, 295 Madison Ave. (J. Stillman, M. J. & Co., 111 John St. (38) Morton Finke, Murray Singer) (Mendel J. Stillman) Singer, Bernard E., 50 Broadway (4) (Ber­ Stokes, John W. & Co., 1775 Broadway (M. nard E. Singer) H. Cochran, A. A. Lally) Sirkin, Sidney, 475 Fifth Ave. (Sidney Sirkin) Strandberg, Albin D. & Co., 120 Broadway Sirota, Kraus & Gleason, 175 Fifth Ave. (Paul W. Huber) (10) (Mark Donald Gleason, Nathan H. Strauss, Drasner & Co., 154 Nassau St. (7) Sirota) (David Drasner) Sivek, Milton M., 1775 Broadway (Milton Strauss, Herbert & Co., 274 Madison Ave. M. Sivek) (W. F. Apt, Herbert H. Strauss) Small, Irwin Company, 535 Fifth Ave. (Ir­ Sturz, Louis & Co., 1501 Broadway (David win Small) L. Mark, Irwin Sturz) Smith & Flanagan, 141 E. 44th St. (17) Sufrin, Oscar J., 70 Pine St. (5) (Oscar J. (Owen J. Flanagan, Wilbur A. Smith) Sufrin) Smith & Gorsky, 135 Broadway (Samuel C. Sullivan, James J., 230 Park Ave. (17) Gorsky) (James J. Sullivan) Smith, Davis & Wills, 41 E. 42nd St. (17) Sweeney, Henry W. & Company, 52 Wall (Irving A. Wills) St. (Henry W. Sweeney) Smith, Thomas & Company, 60 E. 42nd St. Swenson, Arthur S. and Associates, 565 (17) (Thomas H. Smith, Norbert J. Whit- Fifth Ave. (Arthur S. Swenson) Swoff, Samuel, 277 Broadway (Samuel Smolowe, Meyer, 320 Fifth Ave. (Meyer Swoff) Smolowe) Tabb, Jacob P. & Co., 475 Fifth Ave. (Ste­ Sohn, Feiman & Co., 295 Madison Ave. (M. phen Tabb) Jerry Feiman, Maurice I. Sohn) Tait, Weller & Baker, 8 W. 40th St. (Emile Solomon, Joseph & Co., 745 Fifth Ave. (22) Z. Baker) (Charles R. Kaplan) Tallering, Leo A., 401 Broadway (13) (Leo Sonet, Samuel & Co., 342 Madison Ave. Arthur Tallering) (17) (Samuel Sonet) Tanklow, William & Co., 225 Broadway (7) Sophrin and Brender, 55 W. 42nd St. (18) (William Tanklow) (Harry Louis Sophrin) Tannen, E. Richard & Company, 280 Madi­ Spanglet, Hannah, 7 E. 42nd St. (17) (H. son Ave. (16) (E. Richard Tannen) Spanglet) Tanner & Tanner, 271 Madison Ave. (16) Spar, Morris, 29 Broadway (6) (Moms (Benjamin F. Tanner) Spar) Tardino, V. J., 63 Wall St. (5) (V. J. Tar- Sparrow, Waymouth & Co., 141 E. 44th St. dino) (17) (James M. Davis, Manager) Tarlow, D. H. and Company, 140 Cedar St. Sperber, Baer & Company, 60 E. 42nd St. (6) (David H. Tarlow) (17) (Maurice M. Baer, Reuben B. Sperber) Tasch, Ulysses S., 1270 Broadway (Ulysses Spero, Sidney G. & Co., 521 Fifth Ave. (17) S. Tasch) (Stanley L. Cohen, Sidney G. Spero) Tauritz, Leo L., 522 Fifth Ave. (36) (Leo Spilky, Abraham H., 30 Broad St. (Abraham L. Tauritz) H. Spilky) Taylor, Charles R., 215, 9 Rockefeller Plaza Spritzer, Passetti, Miller & Co., 116 John (Charles R. Taylor) St. (Ira I. Spritzer, Samuel L. Spritzer) Taylor, O. F. & Co., 50 Broadway (4) (Wal­ Squires & Company, 101 Park Ave. (17) ter J. Boyd, George L. Nohe, Otto F. Tay­ (Edward W. Breitung, Walter Ruehl, War­ lor, Herbert G. Whiting) ren M. Squires) Teicher, Jed J., 521 Fifth Ave. (17) (Jed J. Stackel, Julius & Co., 535 Fifth Ave. (Julius Teicher) Stackel) Tesoriere, S. A., 150 Broadway (7) (S. A. Stagg, Mather & Hough, 141 Broadway (6) Tesoriere) (William W. Heberling, E. Reginald Hard­ Thomas, George J., 230 Park Ave. (George J. ing, Raymond Ives, Raymond U. Jordan, Thomas) Firm List of Members 91

New York (Continued)

Thorn, Ralph E., 70 Pine St. (5) (Ralph E. Wasserman and Taten, 501 Fifth Ave. (17) Thorn) (Harry E. Taten) Tiktinsky, Isidor, 475 Fifth Ave. (Isidor Tik­ Webster, Horne & Elsdon, 50 Broadway (4) tinsky) (Paul H. Elsdon, Henry A. Home, Lester Titus, John L. & Co., 30 Church St. (7) A. Krahe, John W. Schneider, Norman E. (John L. Titus) Webster) Todd, E. M. & Co., 55 Liberty St. (William Webster, Samuel W. & Co., 136 Liberty St. D. Barry) (6) (Samuel W. Webster) Todman, Frederick S. & Co., 60 Beaver St. Wechsler, Joseph J. & Co., 50 Broadway (4) (Leonard Laufer, Frederick S. Todman) (Bernard B. Corbin) Tolin, Leo, 350 Fifth Ave. (Leo Tolin) Weibel & Barrett, 366 Madison Ave. Touche, Niven, Bailey & Smart, 233 Broad­ (Charles F. Barrett) way (7) (William C. Bechert, Gregory M. Weinberger, David E. & Co., 11 W. 42nd St. Boni. William K. Carson, J. P. Friedman, (David E. Weinberger) C. Herbert Gale, Carol F. Hall, Edwin Weiner and Kreinik, 3 E. 17th St. (3) (Ar­ Heft, John C. Kohlrieser, Kenneth P. thur Kreinik, David D. Weiner) Mages, Henry E. Mendes, William W. Weinper, Phil., 15 Park Row (38) (Philbert Werntz) Weinper) Townsend & Dix, 280 Broadway (Ferdinand Weinstein, Morris J. & Co., 200 W. 57th St. C. Townsend) (George Weinstein) Trager & Calimafde, 509 Fifth Ave. (Sey­ Weisberg, Harry I., 295 Madison Ave. (17) mour Trager) (Harry I. Weisberg) Trainor, James A. and Company, 595 Madi­ Weiss, Charles B., 50 Broad St. (4) (Charles son Ave. (22) (James A. Trainor) B. Weiss) Tripp, Wilbour D. & Co., 271 Madison Ave. Weissbarth & Salwen, 50 Broadway (4) (16) (Henry F. Matheis, Wilbour D. Tripp) (Jack B. Salwen) Trueger, Paul M., 160 Broadway (7) (Paul Weissman and Taylor, 545 Fifth Ave. (17) M. Trueger) (Jacob Weissman) Tuck, Clarence O., 150 Varick St. (13) Weitz & Stuckgold, 220 W. 42nd St. (Samuel (Clarence O. Tuck) M. Stuckgold) Tunick & Platkin, 565 Fifth Ave. (Isidore Wellen, A. L. & Co., 225 Broadway (7) Platkin, Stanley B. Tunick) (Abraham L. Wellen) Tusa, Frank G. & Co., 37 Wall St. (5) Wertheim & Cogan, 350 Fifth Ave. (1) (Frank G. Tusa) (Abraham Wertheim) Usatine, Alexander E., 55 W. 42nd St. (36) Whelan & Wagenbach, 37 Wall St. (5) (Alexander E. Usatine) (Ernest F. Wagenbach, Arthur E. Whelan) Van Benschoten, Moll & Flaskal, 295 Widerkehr, A. A. & Company, 27 William Madison Ave. (Arthur B. Moll, Harry E. St. (A. A. Widerkehr) Van Benschoten) Wien, Samuel and Company, 177 E. 77th St. Varay, Henry, 19 Rector St. (Henry Varay) (21) (Samuel Wien) Vlahos, Athan D. and Company, 25 W. Williams, H. D. & Company, 120 Broadway 43rd St. (Athan D. Vlahos) (Herbert D. Williams) Vogel, Leo, 520 Fifth Ave. (36) (Leo Vogel) Williams, R. Bradford, 42 Broadway (6) Volk and Sacco, 551 Fifth Ave. (Kai Kwan (R. Bradford Williams) Lee, Cornelius Sacco, Herman Volk) Willner, Nathan, 125 Broad St. (4) (Na­ Vonhausen, Charles, 20 Broad St. (Charles than Willner) Vonhausen) Wind and Wind, 11E. 44th St. (Bernard L. Von Minden & Bruneau, 150 Broadway Wind, Oscar Wind) (38) (Thomas M. Antonsen, Armand L. Wolf and Company, 420 Lexington Ave. Bruneau, Jr.) (17) (Francis William Hopkins) Wolf, A. B., 749 Broadway (3) (Abraham Wachsman & Wachsman, 570 Seventh Ave. B. Wolf) (Herman H. Wachsman) Wolf, Murray L., 1800, 580 Fifth Ave. Wachtel, Joshua, 130 W. 30th St. (Joshua (Murray L. Wolf) Wachtel) Wood, J. Frederick E., 110 William St. (38) Wagner, M. J. & Company, 50 Broad St. (J. Frederick E. Wood) (Marvyn J. Wagner) Wright, Long & Company, 11 Broadway (4) Wagner, P. H. & Company, 1440 Broadway (Bernard Bolhower, Michael Edelstein) (18) (Erwin Wagner) Wygod, Paul, 21 Ann St. (10) (Paul Wygod) Walsh, James W. & Co., 150 Broadway Wyler, Wilfred & Company, 60 E. 42nd St. (James W. Walsh) (17) (Hugo E. D’Aleo) Walsh, Joseph P., 55 Liberty St. (Joseph P. Yarmis, Norman B., 410 E. 54th St. (22) Walsh) (Norman B. Yarmis) Waltzer, Bernard, 501 E. 161st St. (56) Yohalem, Walter & Company, 122 E. 42nd (Bernard Waltzer) St. (17) (Walter Yohalem) Warantz, Alexander, 22 E. 40th St. (16) Young, Arthur & Company, 165 Broadway (Alexander Warantz) (6) (Richard F. Barry, Louis C. Bender, Warren, Joseph, 1440 Broadway (Joseph Robert H. Birkhold, Harry Brick, J. Camp­ Warren) bell Burton, John J. Deering, Thomas D. Warrington, Yalden & Co., 117 Liberty St. Flynn, Ralph H. Galpin, Harry C. Grum­ (6) (C. W. Rolls-Warrington) pelt, Thomas G. Higgins, Ralph E. Kent, Wasser, David L., 1270 Broadway (1) (David Norman G. Maiden, Robert G. Murdoch, L. Wasser) Terence T. Shaw, Richard G. Tilt) Wasserman, Abraham H., 55 W. 42nd St. Zabelle & Schultz, 1776 Broadway (19) (18) (Abraham H. Wasserman) (Joseph Schultz, Maxwell Zabelle) Wasserman, H. L., 271 Madison Ave. (16) Zahler, Paul, 136 E. 57th St. (Paul Zahler) (H. L. Wasserman) Zaslow, Sol, 225 W. 34th St. (Sol Zaslow) 92 American Institute of Accountants

New York (Continued) Zirkle, Breden & Co., 30 Vesey St. (7) Richmond Hill (Frederick O. Breden, Wilmer D. Zirkle, Keener, Frederick J., 112-14 84th Ave. Karl J. Denenkamp, Jr.) (Frederick J. Keener) Zorn, Edward, 11 E. 44th St. (17) (Edward Sandler, Fred, 86-11 117th St. (Fred Zorn) Sandler) Rochester Niagara Falls Birnbaum & Birnbaum, 510 Reynolds Arcade Cubello, D. F., 1002 United Office Bldg. Bldg. (Bernard P. Birnbaum) (Dominic F. Cubello) Borisoff, Samuel M., 800 Reynolds Arcade Ewart, Hugh Jr., 1203 United Office Bldg. (14) (Samuel M. Borisoff) (Hugh Ewart, Jr.) Doran, Thomas A., 8 Exchange St. (Thomas Heary, James Wm., 1209 United Office Bldg. A. Doran) (James Wm. Heary) Ellis, Raymond V., 110 Bobrich Dr. (10) (Raymond V. Ellis) Olean Ernst & Ernst, 183 Main St., E. (4) (C. E. Samuelson, Manager) Carlson, Sheeser & Gallmeier, 206 Masonic Fain, Rupert G. & Co., 14 Franklin St. Temple Bldg. (Charles L. Carlson) (Rupert G. Fain, C. Melville Kless) Gelb Audit Co., 102 Elwood Bldg. (Jay R. Onieda Gelb) Shay, Carlton C., 214 Cedar St. (Carlton Good, Ralph S., 42 East Ave. (Ralph S. C. Shay) Good) Greenhouse, Max, 6 State St. (14) (Max Greenhouse) Oswego Guttenberg, I., 45 Exchange St. (14) (Irving Eisen, Samuel, 31 W. Bridge St. (Samuel Guttenberg) Eisen) Jackson & Zaenglein, 31 Exchange St. (14) (Matthew A. Herron, Richard F. Jones, Oyster Bay Henry W. Rowley, Harold J. Sheehan, Ken­ Zipper, Milton, 154 E. Main St. (Milton nard W. Webster, Paul C. Zaenglein) Knauf and Knauf, 506 Granite Bldg. (Wil­ Zipper) liam C. Knauf) Margolis, Donald, 1202-8 Temple Bldg. (4) Peekskill (Donald Margolis) Brown, Leonard, 244 Washington St. (Leon­ May & Evans, 45 Exchange St. (14) (John ard Brown) A. May, Nicholas C. Evans) Miller, Herman A. & Co., 19 Main St.. W. (James A. Jackson, Herman A. Miller) Plainview Miller, Franklin, McLeod & Company, 939 Newborn, Solomon, 12 Mitchell Ave. (Solo­ Lincoln-Alliance Bank Bldg. (4) (William mon Newborn) D. Gasser, Thomas L. McLeod) Naramore, Niles & Co., 950 Lincoln-Alliance Bank Bldg. (Robert T. Morrow, Oscar L. Plattsburg Niles, Frederick W. Rapp) Gilmore, Edwards & Wolfe, 34 Cornelia St. Parker, Harold R., 522 Powers Bldg. (14) (Alexander D. Edwards) (Harold R. Parker) Posner Audit Co., 16 State St. (Sol Posner) Price Waterhouse & Co., 15 Summit Dr. Port Chester (20) (Franklin C. Weber, Manager) Dusenbury and Hogenauer, 219 Westchester Randall & Dye, 45 Exchange St. (14) (Stan­ Ave. (Thomas J. Byrnes, Howard J. Hogen­ ley Marvin Dye) auer, Edward C. Holmes) Richards and Patterson, 625 Sibley Tower Wallach, William, 116 N. Main St. (Wil­ Bldg. (4) (Arthur W. Patterson, Robert R. liam Wallach) Richards) Wunsch, Harry, 125 N. Main St. (Harry Stone & Dickman, 614 Union Trust Bldg. Wunsch) (Kermit S. Dickman, Abraham Stone) Thomy, Carl D. and Company, 1416 Temple Port Jefferson Bldg. (4) (Carl D. Thomy) Williams, Clapp and Company, First Fed­ Kroupa & Evans, 320 Main St. (John F. eral Savings Bldg., 328 Main St. E. (Charles Kroupa) L. Clapp, Glenn O. Williams, Allan A. Gilman, D. Robert Nicholson) Port Washington Wilson, Shults & Co., 119 E. Main St. (4) (Otto A. Shults, Sanford G. Slocum, Louis Hyer, Raymond T., Meadowbrook Bank Bldg. (Raymond T. Hyer) W. Wilson) Rockaway Beach Potsdam Wassner, Benjamin, 213 Beach 116th St. Krebs, William D., 9 Market St. (William (Benjamin Wassner) D. Krebs) Oberst, George C. W., 4 Clarkson Ave. Rome (George C. W. Oberst) Dick, Alexander Blaikie, 115 W. Dominick Queens Village St. (A. Blaikie Dick) Spencer, Martin M., 89-39 217th St. (Martin M. Spencer) Roslyn Heights Tomasik, Anthony S., 89-05 Hollis Court Scheib, Arthur, Jr., 32 Highfield Lane Blvd. (8) (Anthony S. Tomasik) (Arthur Scheib, Jr.) Firm List of Members 93

New York (Continued) Rye Lavine & Leffert, 717 Loew Bldg. (David Kennedy, Alexander W. & Company, 11 J. Leffert) 3rd St. (James P. Kelly, Alexander W. McCrillis, George C., 257 Winthrop Rd., Kennedy) Eastwood Section (George Clark McCrillis) Nicholson and Robinson, 332 S. Warren St. Saint George (Howard P. Nicholson, Philip Weeks Rob­ inson, Jr.) Davies, William A., Corn Exchange Bank Oley, Francis Joyce, 102 Woodruff Ave. Bldg. (1) (William A. Davies) (Francis Joyce Oley) Powers and Bieling, 405 Lincoln Bank Bldg. Saranac Lake (2) (Alvin O. Bieling, Maurice W. Powers) Houghton, Leonard, 64 Main St. (Leonard Scovell, Wellington & Company, 224 Har­ Houghton) rison St. (Harry D. Anderson, Manager) Singer, Samuel, Loew Bldg. (2) (Samuel Sayville Singer) Hoost, Allen J., 63 Benson Ave. (Allen J. Stover, Butler & Murphy, 306 University Hoost) Bldg. (John J. Boland, Wendell N. Butler, Raymond F. Murphy, Arthur W. Stover, Schenectady Lewis E. Williams) Cohen, Joseph, 226 State St. (Joseph Cohen) Coplon, Louis, 171 Jay St. (Louis Coplon) Tarrytown Marvin, Charles L., 246 State St. (Charles Greller & Co., 25 N. Broadway (Isadore L. Marvin) M. Greller) South Fallsburg Troy Greene, Elias Gerald, (Elias Gerald Greene) Ackart, T. Edmund, 10 Second St. (T. Ed­ mund Ackart) Spring Valley Franke, Hannon & Withey, 18 First St. Garson, Irving A., 27 N. Main St. (Irving (Raymond J. Hannon) A. Garson) McCabe & Donsbach, 511-13 Rice Bldg. Staten Island (Thomas C. McCabe) Dowell, Harold M., 280 Broadway (10) Rhodes, Benjamin C., 10 Second St. (Ben­ (Harold M. Dowell) jamin C. Rhodes) Sher, Lester, 110 Victory Blvd. (1) (Lester Sher) Tuckahoe Halter, Edwin C., 99 Manhattan Ave. (7) Syracuse (Edwin C. Halter) Barr, James & Company, 1008 Hills Bldg. (Isaiah Wolfson) Utica Brown, Maurice R., 529 University Bldg. Cahill, William C., 230 Genesee St., (Wil­ (Maurice R. Brown) liam C. Cahill) Carrigan & Bottger, 602 Chamber of Com­ Ganey, Hagen & Co., 140 Genesee St. merce Bldg. (2) (Frederick H. Bottger) (Charles M. Ganey) Christy and Christy, 332 S. Warren St. Hall, Raymond G., 140 Genesee St. (Ray­ (William P. Christy, Jr.) mond G. Hall) Ely, William M., 2100 Park St. (William Moore, Alfano & O’Reilly, 110 Genesee M. Ely) St. (2) (Joseph C. Alfano, John A. Moore) Engren, George M., 816 Loew Bldg. (George M. Engren) Valley Stream Evans and Bennett, Onondaga Hotel (Rob­ Goetze, Edward C. & Company, 70 E. ert G. Evans, Paul A. Winans) Euclid St. (Edward C. Goetze) Fox and Fox, 2030 Erie Blvd., E. (3) (Lewis P. Fox) Wantagh Germain, Evroul S., 603 Bellevue Ave. (4) (Evroul S. Germain) Segelken, Julius D., 3420 Woodward Ave. Gilfoil, McNeal & Cummings, 407 S. War­ (Julius D. Segelken) ren St. (2) (Raymond Wilbur Cummings, F. Robert Gilfoil, Jr„ Floyd R. Gilfoil, Watertown Miles E. McNeal) Farrington & Adams, Trust Company Bldg. Grimshaw, R. D. Redvers, 119 Concord Pl. (Edwin H. Adams, Howard F. Farrington) (10) (R. D. Redvers Grimshaw) Robb, Leon W., 541 Woolworth Bldg. (Leon Haight, Harold H., 200 Cherry Rd. (Harold W. Robb) H. Haight) Hurdman and Cranstoun, 622 University Wellsville Bldg. (Edward Frederick Haacke, Howard Pickup, Dana R., 40 N. Main St. (Dana R. V. Swartz) Pickup) Hyde and Di Marco, 317 Maple St. (10) (Jerome Hyde) Westbury Klaila, William C., Jr., 106 E. Washington Stubenhaus, Martin, 245 Post Ave. (Martin St. (2) (William C. Klaila, Jr.) Stubenhaus) Kruth, Julius J., 121 S. Clinton St. (2) (Julius J. Kruth) White Plains Landry, Horace J., 610 Empire Bldg. (2) Egan, Thomas F., 175 Main St. (Thomas F. (Horace J. Landry) Egan) Larkin, John C. and Company, 407 Larned Greisen, H. Peter, 1 Court St. (H. Peter Bldg. (Arthur L. Nicholson) Greisen) 94 American Institute of Accountants

New York (Continued) Penny, Everett J. & Co., 31 Mamaroneck Yonkers Ave. (George T. Merkle, Everett J. Penny) Anderson, John A., 30 S. Broadway (2) Ratoff & Lapin, 201 Main St. (Samuel B. Ratoff) (John A. Anderson) Chipps and Lawless, 57 Clinton St. (William Williamsville Hartford Chipps) Hutchinson, Eugene S., 5494 Main St. (21) Kaufman, William S., 30 S. Broadway (Wil­ (Eugene S. Hutchinson) liam S. Kaufman) Weiss, Harry D., 30 S. Broadway (2) Woodridge (Ernest R. Catenacci) Kantzler, Benjamin (Benjamin Kantzler)

North Carolina

Albemarle Conrad & Company, 305 Wilder Bldg. (2) (Theodore Charles Conrad, Asa C. Edwards, Starling, Alfred C., Box 87 (Alfred C. Star­ ling) Jr., Newton P. Hoey) Dombhart, George E., 802 Commercial Bank Asheboro Bldg. (George E. Dombhart) Fligel, S. S., 910 Liberty Life Bldg. (2) (S. S. Lindsay, Squires & Everett, 156 S. Fayette­ Fligel) ville St. (Glen H. Poston, Manager) Fullagar, C. C., 127 W. Seventh St. (C. Chandler Fullagar) Asheville Garges, Carl Francis, 612 E. Morehead St. Blake, Albert H., 200 Castanea Bldg. (Al­ (3) (Carl F. Garges) bert H. Blake) Haskins & Sells, 501 Johnston Bldg. (2) Fletcher, F. O’C., 506, 44 Patton Ave. (F. (Orion Neely Hutchinson, Kay J. Jennell) O’C. Fletcher) Heath, Leslie A., 404½ W. Trade St. (Leslie Freeland, Robert C., P. O. Box 989 (Rob­ A. Heath) ert C. Freeland) Hunter, Richard M., 1017 Commercial Bank Gross, Martin, 44 Patton Ave. (Martin Bldg. (2) (Richard M. Hunter) Gross) Minor, William Thomas Jr., 1118 Johnston Jones, Rowland J., 203 Miles Bldg. (Row­ Bldg. (William Thomas Minor, Jr.) land J. Jones) Peat, Marwick, Mitchell & Co., 1510 Lib­ Miller, Thomas H., 220 Haywood Bldg. erty Life Bldg. (E. J. Bamberger, Manager) (Thomas H. Miller) Pullen, A. M. & Company, 2010 Liberty Life Robinson, J. Douglass, 204 Scenic Bldg. (J. Bldg. (John B. Dickinson, Jr.) Douglass Robinson) Roush, Hoyt L., 607 Liberty Life Bldg. (Hoyt Snipes, R. Glenn, Box 1393 (R. Glenn L. Roush) Snipes) Strand, Skees, Jones & Company, 1715 Lib­ Toland, Hugh J. 200 Miles Bldg. (Hugh J. erty Life Bldg. (Otho J. Jones, Jr.) Toland) Taylor, Elton B. & Company, 1028A S. Weaver, Perry M., P. O. Box 866 (Perry M. Boulevard (2) (Elton B. Taylor) Weaver) Todd-McCollough & Co., 716 E. Boulevard (3) (Derrill H. McCollough) Burlington Van Hoy, J. M., 1015 Mt. Vernon Ave. (J. M. Gilliam, Frederick K., Box 1666 (Frederick Van Hoy) K. Gilliam) Westmoreland, Marvin L., 612 E. Morehead Hair and Apple, Ellington Bldg. (Roy D. St. (Marvin L. Westmoreland) Apple, W. Burton Hair) Massey, Raymond W., Moore-Jones Bldg. Concord (Raymond W. Massey) Wells, Thompson M., Ingleside Dr. (Thomp­ Owen, Hogan & McMillan, Box 1117 (James son M. Wells) P. Hogan, Charles M. McMillan, Walter F. Owen) Dunn Charlotte Ennis, Thurman C. & Co., P. O. Box 246 Austin, Parks N., 124 Builders Bldg. (Parks (Thurman C. Ennis) N. Austin) Bennett, John C., 1812 Tippah Ave. (John Durham C. Bennett) Ashlin, Thomas & Knight, Depositors Na­ Bevis, James E., 910 Commercial Bank Bldg. tional Bank Bldg. (Arthur W. Knight, N. A. (James E. Bevis) Thomas, James W. Trent) Brown, W. Latimer, 205 S. Church St. Bldg. Hutchings & Umstead, P. O. Box 1308 (Alex­ (W. Latimer Brown) ander Bruce Umstead) Buck, Frank P. Company, P. O. Box 1362 Redford & Harris, 210 Trust Bldg., (John (A. Joseph Selzer, Manager) Brame Harris, John Beverly Redford) Campbell & Fechhelm, 413 Liberty Life Ricca, C. Anthony, Rm. 519, 111 Corcoran Bldg. (John A. Campbell, Richard E. Fech­ Street Bldg. (C. Anthony Ricca) helm, John R. Hartley) Carroll, William W., 121 E. Third St. (2) (William W. Carroll) Elizabeth City Carter, C. M., 140 Brevard Court (2) (Cleon Bundy, Harry W., 309-314 Kramer Bldg, M. Carter) (Harry W. Bundy) Firm List of Members 95

North Carolina (Continued) Farmville Hickory Parker, John Council, Fitzgerald Bldg. (John Hoffmann, George A., 256 Third Ave., N.W. Council Parker) (George A. Hoffmann) Scharrer & Engart, 407 Second St., N.W. Fayetteville (Robert Thompson Engart) Ennis, Thurman C. & Co., Box 232 (Harold E. Linder) High Point Haigh and vonRosenberg, 609 First-Citizens Bowman and Blue, 213 Professional Bldg. Bank Bldg. (Phil W. Haig, Jr., Charles H. (Daniel Thomas Blue, Jr., Worth B. Bow­ vonRosenberg) man) Moore, C. P., 1220 Fort Bragg Rd. (Clesson Gaither, E. J., 502 Security Bank Bldg. (E. J. P. Moore) Gaither) Seidman & Seidman, Security National Bank Forest City Bldg. (Sydney A. Larter, Manager) Thorneloe, Frank C., 202 Turner Bldg. (Frank C. Thorneloe) Kinston Franck, Edward E., P. O. Box 1 (Edward Fremont E. Franck) Yelverton, William N. (William N. Yel­ verton) Laurinburg Livingston, Paul H., Box 68 (Paul H. Liv­ Gastonia ingston) Butler, Hoyt, 601 Commercial Bldg. (Hoyt Lundin, Gustaf C., State Bank Bldg. (Gus­ Butler) taf C. Lundin) Eck and Eck, Loftin Bldg. (John E. Eck) Upchurch, Fred E., 412 Commercial Bldg. Lenoir (Fred E. Upchurch) Dodge, Alfred W., 201 Fidelity Bldg. (Al­ Goldsboro fred W. Dodge) Moore, Myron L., Jr., P. O. Box 671 (My­ Adderholdt, Charles H., P. O. Box 271 ron L. Moore, Jr.) (Charles H. Adderholdt) Smith & Grisette, Miller Bldg. (J. A. Gri­ Crone, James C., 102 W. Walnut St. (James sette, E. W. Smith) C. Crone) Stevens, Wm. E., P. O. Box 406 (Wm. E. Greathouse & Greathouse, Edwards Bldg. Stevens) (Frank L. Greathouse)

Greensboro Lumberton Douglas, S. Preston, 105-107 N. Court Sq. Cunningham, Robert E., 215 Piedmont Bldg. (Robert E. Cunningham) (S. Preston Douglas) MacCallum, James W., Box 228 (James W. Davenport & Marvin, 411 Dixie Bldg. (P. E. Davenport) MacCallum) Dodge, Frederick D., 1506 Edgedale Rd. (Frederick D. Dodge) Moorehead City Jessup, J. I., Jr., 428 Southeastern Bldg. (J. I. Eure, Hilliard M., City Theatre Bldg. (Hil­ Jessup, Jr.) liard M. Eure) Lindsay, Squires & Everett, 301 Piedmont Sproul, Frank C., Wade Bldg. (Albert C. Bldg. (D. H. Everett, John J. Lindsay, Gaskill, Manager) Irvin R. Squires) Matlock, T. L., P. O. Box 727 (Thomas L. Morganton Matlock) Peat, Marwick, Mitchell & Co., Piedmont DeVane, Graham S., 119½ W. Union St. Bldg. (Robert Lloyd, Lester I. Swindell) (Graham S. DeVane) Pullen, A. M. & Company, 203 Southeastern Bldg. (Thomas J. Cribbin, Fred G. Eich­ New Bern horn, Raymond B. Pearce, George E. Perrin, Sproul, Frank C., Elks Temple Bldg. (Frank William H. Westphal) C. Sproul) Robinson, Bernard and Company, South­ eastern Bldg. (Bernard Robinson, Joseph Raleigh Robinson) Allen, A. T. & Co., Box 1266 (Augustus T. Rose, Albert, 306 Southeastern Bldg. (Albert Allen) Rose) Carter, R. C., P. O. Box 1495 (R. C. Strand, Skees & Jones, Southeastern Bldg. Carter) (Ralph Jarrard, Carl D. Kusenberg, S. Lewis & Smith, 2002 Wake Forest Rd. (W. H. Roger Matthews, Laurence E. Skees, Allen Lewis, Hugh G. Smith) E. Strand) Lynch & Howard, Odd Fellows Bldg. (Mark G. Lynch, Richard O. Howard) Greenville Prescott, John F. Company, 235 Bryan Bldg. Proctor, John C., 110 E. 4th St. (John C. (Thomas E. Gatewood, John F. Prescott, Proctor) Daniel O. Shackelford) Worsley, James R., Box 667 (James R. Pullen, A. M. & Company, 809 Raleigh Bldg. Worsley) (J. S. Kirchheimer) Worsley, Richard K., Box 667 (Richard K. Russ, W. M. and Company, 302 Security Worsley) Bank Bldg. (T. N. Grice, William M. Russ) 96 American Institute of Accountants

North Carolina (Continued) Watts and Koonce, 111 W. Hargett St. Statesville (Walter A. Watts, John E. Koonce, Jr., Robinson, Bernard and Company, Stearns Cecil C. Wooten) Bldg. (M. P. Witherington) Williams & Urquhart, 824 Insurance Bldg. (Thomas Ficklin, Richard A. Urquhart, John A. Williams, Jr) Tabor City Williams & Wall, 122 S. Salisbury St. (Frank Chasteen and Norris (Frank C. Norris, Jr) P. Wall, James M. Williams) Thomasville Red Springs Cox, Donald R., First National Bank Bldg. Lovin, Archibald K. (Archibald K. Lovin) (Donald R. Cox) Reidsville Wadesboro Strand, Skees & Jones, P. O. Box 124 (Frank Watson, John B., Jr., 11E. Wade St. (John H. Jones) B. Watson, Jr.) Rockingham Wilmington Lundin and Spencer, 9 Professional Bldg. Barfield, William C., Box 891 (William C. (Walter Jesse Spencer) Barfield) Cherry and Bekaert, WGNI Bldg. (Charles Rocky Mount J. Bekaert, Harry W. Cherry) Butler, Frank E., P. O. Box 386 (Frank E. Lowrimore, C. S. and Company, 510 Mur­ Butler) chison Bldg. (Charles S. Lowrimore, Sr., Greathouse & Greathouse, P. O. Box 406 Frederick E. Cole) (William P. Greathouse) McCabe, J. B. and Company, 602 Murchison Meadows, Frank P., Jr., P. O. Box 983 Bldg. (William Earle Beale, Robert C. Daniel Bldg. (Frank P. Meadows, Jr.) Platt, Jr.) Shaw, Sydney H., Planters National Bank Nichols, Wilburn C., 116 N. 16th St. (Wil- Bldg. (Sydney H. Shaw) bum C. Nichols) Walker, Daniel E., Murchison Building (Dan­ Rutherfordton iel E. Walker) Stratford, Frank P., P. O. Box 352 (Frank P. Stratford) Wilson Hanchrow, J. H., Gold Professional Bldg. Salisbury (J. H. Hanchrow) Buck, Frank P. Company, Drawer 1327 (Frank P. Buck, William A. Sherrill, George Winston-Salem Curtis Smith) Cannon, E. H., 304-305 Nissen Bldg. (Ever­ ZumBrunnen, Thos. P. 118½ N. Main St. ette Howard Cannon) (Thos. P. ZumBrunnen) Elberson, C. E. and Company, 425 Reynolds Bldg. (3) (Charles E. Elberson, D. Eugene Sanford Gatewood, Jr., Edward C. Hamrick) Muse, John C. and Company, Masonic Tem­ Ernst & Ernst, 1101 R. J. Reynolds Bldg. ple Bldg. (Charles Hume McAdams, Jr., (3) (Harry R. Borthwick) John C. Muse, E. M. Underwood, Jr.) Hendrix, Moyer P., Nissen Bldg. (Moyer P. Hendrix) Scotland Neck Justice & Harrell, 314 Nissen Bldg. (A. B. Harrell, William C. Justice) Maddison, L. B., Bank of Halifax Bldg. (Lau­ Martin, Chester, 1405 Reynolds Bldg., (Ches­ rence B. Maddison) ter Martin) Pullen, A. M. & Company, 1005 Reynolds Shelby Bldg. (James E. Gibson) Blackwell Accounting Service, Gardner Russ, W. M. & Company, 1401 Reynolds Bldg. Bldg. (Howard F. Blackwell) (J. Herman Ward) Temin, H., 306 Nissen Bldg. (H. Temin) Southern Pines Wilson, Hosick & Co., Patten Bldg. (3) (Ted McPherson, Garland, Graves Bldg. (Gar­ R. Hosick, William Marcellus Jordan, Ben­ land McPherson) jamin A. Wilson)

North Dakota Bismarck Broeker & Hendrickson, 400 deLendrecie Bldg. (Charles E. Bailly, Manager) Bakken, Palmer C., 1st Federal Savings & Conoboy, Gerald R., 312 Black Bldg. (Ger­ Loan Bldg. (Palmer C. Bakken) ald R. Conoboy) c ann aul M C , P & Co., 41216 Main (Loyd E. Eide, Oliver A., Pioneer Mutual Life Bldg. Orser) (Oliver A. Eide) Schantz & Person, P. O. Box 565 (Carl A. Person, William M. Schantz) Grand Forks Fargo Brady, Edward W., & Co., 304 First National Anderson, Richard W., 408 First National Bank Bldg. (Edward W. Brady, Dale W. Bank Bldg. (Richard W. Anderson) Youngern) Blegen, Arthur, P. O. Box 89 (Arthur Ble­ Castle, Floyd L., 315 First National Bank gen) Bldg. (Floyd L. Castle) Firm List of Members 97

North Dakota (Continued) Harvey, L. A. and Associates, 307 Security Bldg. (Baldwin E. Martz, Shirley Hubbard Bldg. (L. A. Harvey) Martz) Matheson, Homer L., 111 Goebel Bldg. Weber, Erven H., 314 First National Bank (Homer L. Matheson) Bldg. (Erven H. Weber) Smith, R. R., 108 Reeves Court (Raymond R. Smith) Williston Minot Hausauer & Suess, 204 Hapip Bldg. (Roland Janz, Iverson & Martz, 405 First Avenue A. Suess)

Ohio Akron Yost, John G. Jr., 1406 Woodland Ave., N.W. Adams, Arthur W. & Co., Akron Savings & (John George Yost, Jr.) Loan Bldg. (Arthur W. Adams) Baruch, Jacob S., 227 W. Bowery St. (8) Chagrin Falls (Jacob S. Baruch) Clark and Son, Box 189 (Richard M. Clark) Chilton, Stump & Daverio, 1814 First Na­ Coy, Walter A., 437 North St. (Walter A. tional Tower (Floyd Chilton, George W. Coy) Daverio, Sidney P. Stump) Ernst & Ernst, 159 S. Main St. (8) (Jesse L. Swinehart, Manager) Cincinnati Gordon, Jacob, 837 Second National Bank Ach, Jacques L. and Company, 123 E. 6th Bldg. (8) (Jacob Gordon) St. (2) (Jacques L. Ach) Lawrence, Elliot C. & Co., 326 S. Main Albrecht, Edwin C., 2042 Highland Ave. St. (8) (Elliot C. Lawrence, Philip G. (19) (Edwin C. Albrecht) Herbst) Beal, L. C., 3609 Carew Tower (Lovell C. Lipkin, Eugene M., 225 W. Exchange St. (2) Beal) (Eugene M. Lipkin) Bernard, George W., Union Central Bldg. Rausch, C. G., 509 Metropolitan Bldg. (C. (George W. Bernard) G. Rausch) Bullis, Ralph M., 3460 Craig Ave. (11) Rea ven, Albert, 407 Second National Bldg. (Ralph M. Bullis) (8) (Albert Reaven) Cloud, J. D. & Co., 1104 Traction Bldg. (2) Sarver & Lowe, 175 W. Bowery St. (L. Ray (John D. Cloud, Edward Herman Dinke­ Sarver) laker, John L. Fricker) Sorkin, Charles K., 1001 Second National Cohen, Ruben E., 525 Walnut St. (Ruben E. Bldg. (8) (Charles K. Sorkin) Cohen) Thayer, James E., 1610 First National Tower Collins, Clinton, 609 Transportation Bldg. (8) (James E. Thayer) (2) (Clinton Collins) Vinopal, Alvin C., 1804 First National Depue, Herier & Eversman, 2015 Union Cen­ Tower (8) (Alvin C. Vinopal) tral Bldg. (Earl Frederick Eversman) Ernst & Ernst, 3912 Carew Tower (2) (Earl Alliance I. McArthur, W. W. Peters) Mather, R. K., 505 Alliance Bank Bldg. (Rob­ Fuller, Fred W., 2015 Union Central Bldg. ert K. Mather) (2) (Fred W. Fuller) Gano & Cherrington, 807 Federal Reserve Ashtabula Bank Bldg. (2) (John L. Brown, John D. Campbell, Lorne P., 4631 Main Ave. (Lome Cherrington, Louis J. Eckman, Frederick P. Campbell) G. Fielman, Berl G. Graham, Russell E. Hildebrand, Albert H. Klehfoth, Edward J. Bellefontaine Moringer, Fred S. Morrison, W. Earl Phil­ Turner, J. E., Holley Bldg. (J. Emerson Tur­ lips, Maurice William Rutenschroer, W. Nel­ ner) son Simlick) Gehler, Charles, 1801 Carew Tower (2) Bowling Green (Charles Gehler) Cheek, Carroll W., 110 W. Wooster St. (Car­ Grant, Alexander & Company, 712 Trac­ roll W. Cheek) tion Bldg. (2) (William A. Mauch, Harry Sonkin) Canton Hall, Cecil L., 703 Provident Bank Bldg. Baker, A. B., 308 New Vicary Bldg. (A. B. (Cecil L. Hall) Baker) Haskins & Sells, 1403 First National Bank Ernst & Ernst, 115 Dewalt Ave., N.W. (2) Bldg. (2) (Charles R. Bowen, Rudolph J. (Wayne D. Frederick) Englert, Glenn P. Leonard, Oliver W. Sei­ Feller, John E. O. & Son, 718 McKinley fert, Gordon C. Stubbs, Charles W. Sworm­ Ave., N.W. (John M. Feller) stedt) Henning, A. C., 720 Renkert Bldg. (A. C. Hathaway & Hathaway, 1007 Ingalls Bldg. Henning) (C. E. Hathaway, Donald E. Hathaway) Jones, Cox & Lotz, 516 Peoples Bank Bldg. Heibertshausen, George, 408 First National (A. R. Cox) Bank Bldg. (2) (George Heibertshausen) Phillips, John E., 612 Renkert Bldg. (John Hutner, Stanley & Co., 604 Traction Bldg. E. Phillips) (Stanley A. Hittner) Scales, Ellsworth & Co., 222 Cleveland Keller, C. J. & Company, 1604 Union Trust Ave., N.W. (Ellsworth P. Scales, Jr.) Bldg. (2) (Charles J. Keller) Wetmore & Nist, 215 Mellett Bldg. (Robert Kennedy, Richard C., 913 Keith Bldg. (Rich­ V. Nist, Calvin B. Wetmore) ard C. Kennedy) 98 American Institute of Accountants

Ohio (Continued) Lozier & Babin, 301 Provident Bank Bldg. Conner & Clark, 811 Citizens Bldg. (14) (2) (Paul W. Babin, Charles E. Lozier) (Paul R. Clark, George H. Conner) Lybrand, Ross Bros. & Montgomery, Carew Cook, T. J., 1840 Standard Bldg. (Thomas J. Tower (2) (Fred C. Dennis) Cook) Mers, Wm. H. & Co., 724 Dixie Terminal Cox, C. Herbert, 712 National City Bank Bldg. (John G. Merkhofer, Wm. H. Mers, Bldg. (C. Herbert Cox) Frederic A. Powers, H. W. Weiss) Cozza, Michael E., 308 Leader Bldg. (14) Mohlman, A. W., 7372 Richmond St. (36) (Michael E. Cozza) (Arthur W. Mohlman) Davidson, L. A. & Co., 1258 Euclid Ave. (15) Mueller, Irwin L., 123 E. Sixth St. (2) (Lyman A. Davidson) (Irwin L. Mueller) Domeck, Howard W., 1950 Lee Rd. (18) Paine and Osberger, Enquirer Bldg. (2) (Jo­ (Howard W. Domeck) seph L. Osberger, Gordon T. Paine) Ernst & Ernst, 1356 Union Commerce Bldg. Peat, Marwick, Mitchell & Co., 49 E. 4th (14) (Raymond D. Ashman, Rudolf Bau­ St. (2) (J. T. Kropp, Manager) hof, Robert L. Bender, Paul C. Conger, Al­ Rafalske & Schneider, 626 Broadway (Me­ bert W. Geater, Wm. S. Gordon, J. A. dard F. Rafalske) Lindquist, Herbert T. McAnly, Samuel M. Reinhardt and Roebuck, 2015 Union Cen­ Myers, Hassel Tippit, C. J. Voigt, Richard tral Bldg. (C. E. Reinhardt, Oral Boyd Roe­ D. Wayman, Louis Carl Weiss) buck) Falcon, Jack N., 1621 N. B. C. Bldg. (14) Robinson, Wm. M., 1134 Carson Ave. (5) (Jack N. Falcon) (Wm. M. Robinson) Friedman, Myron Holder, 608 Hippodrome Rouse, Favret & Co., 805 Mercantile Library Bldg. (14) (Myron Holder Friedman) Bldg. (James Raymond Favret, Robert B. Frye, Marion A., 601 Hanna Bldg. (Marion Rouse, Robert M. Rouse, Ervin A. Stadler) A. Frye) Schaefer, Frank G., 703 Provident Bank Bldg. Givertz, Morris J., 3339 E. 142nd St. (20) (Frank G. Schaefer) (Morris J. Givertz) Shriver, John E., 404 Ingalls Bldg. (2) Green, Richard Alan, 1031 National City (John E. Shriver) Bank Bldg. (Richard Alan Green) Smethurst, Richard & Company, 1010 Ed­ Hanlon, Herbert J., 1330 Williamson Bldg. wards Bldg. (Frank C. Callahan) (14) (Herbert J. Hanlon) Sohn, J. Arthur, 1648 Vine St. (10) (J. Ar­ Haskins & Sells, Williamson Bldg. (14) (El­ thur Sohn) mer G. Beamer, Edmund A. Clarke) Tedtmann, M. Earl, 209 Atlas Bank Bldg. Haufe, Ernest O., Hanna Bldg. (15) (Ernest (M. Earl Tedtmann) O. Haufe) Vogele, Edward A., 1205 First National Bank Hausser & Heintel, 1825 Union Commerce Bldg. (Edward A. Vogele) Bldg. (Herbert J. Hausser, Carl C. Heintel) Willig, L. H. & Co., 1436 Union Trust Bldg. Heck, Glenn D., 1457 Superior Ave. (14) (Harris H. Hain, Marcus W. Labavitch, Jo­ (Glenn D. Heck) seph E. Meek, John S. Schott, Louis F. Hodgdon, Frank T., Jr., 418 Plain Dealer Schott, Daniel J. Willig) Bldg. (14) (Frank T. Hodgdon, Jr.) Wright, Chareton C., 2011 Union Central Horwath & Horwath, 1065 Union Commerce Bldg. (2) (Charlton C. Wright) Bldg. (Ernest E. Wunderly) Jurey, Ednah H., 4714 Krueger Ave. (29) Cleveland (Ednah H. Jurey) Kneip, G. D., 1832 Union Commerce Bldg. Ambrose & Rosenfield & Co., 205 Plymouth (G. D. Kneip) Bldg. (15) (William I. Rosenfield) Knochel, W. A., 1258 Euclid Ave. (15) (W. Andersen, Arthur & Co., 500 National City A. Knochel) Bank Bldg. (14) (Richard J. Boland, Don­ Kohler, Fred R. & Co., 221 Hanna Bldg. (15) ald J. Erickson, J. Paul Grogan) (Fred R. Kohler) Baden & Linden, 1130 Standard Bldg. (13) Kohn, Meyer Jacob, 760 Hippodrome Bldg. (Joseph G. Baden, Harold S. Linden) (Meyer Jacob Kohn) Black, Dale W., 1808 Union Commerce Bldg. Kovachy, Edward M., 537 Leader Bldg. (14) (Dale W. Black) (Edward M. Kovachy) Box, Horace T., Sr. and Jr., 1178 Union Com­ Ganger, A. H. & Co., 2461 Chester Ave. (Au­ merce Bldg. (14) (Horace T. Box, Jr.) thor H. Ganger) Brubaker, Helfrich & Taylor, 1014 Public Lafrentz, F. W. & Co., 779 The Arcade (14) Square Bldg. (Frank E. Brock, F. C. Bru­ (Robert J. Holan, Willis A. Smith) baker, William A. Downey, Ralph W. Helf­ Lakin, George C., 3134 Euclid Ave. (George rich, William F. Taylor) C. Lakin) Buchko, John, 227 Hanna Bldg. (John Lent, E. C., 3223 W. 142nd St. (E. C. Lent) Buchko) Lessam, Sam, 7512 Carnegie Ave. (3) (Sam Cahur and Silverman, 801 Union Commerce Lessam) Bldg. (14) (Stanley C. Cahur) Lybrand, Ross Bros. & Montgomery, Union Card, Palmer & Sibbison, 765 Union Com­ Commerce Bldg. (14) (Louis D. Kork, Ed­ merce Bldg. (14) (J. H. Sibbison, Wesley E. win P. Noell) Watkins, Karl H. Koepke, Henry P. Mulder) McQuilkin, M. F., 1636 Standard Bldg. (13) Cochran, Huffman & Weir, 1128 Citizens (Martin F. McQuilkin) Bldg. (Louis H. Huffman) Meaden & Moore, 1321 Citizens Bldg. (Doug­ Cole, Allan R., 204 Carnegie Hall Bldg. las S. Meaden, Vernon J. Moore, William (Allan R. Cole) Burke Nicol, John P. Blaser) Collier and Gallagher, 1114 N. B. C. Bldg. Melincoff, Maurice, 404 Finance Bldg. (14) (Richard N. Collier) (Maurice Melincoff) Cone, Sanford A., 607 Carnegie Hall Bldg. Merkel Associates, 215 Euclid Ave. (Carl (15) (Sanford A. Cone) L. Merkel) Firm List of Members 99

Ohio (Continued) Meyers, A. Z., 3614 Euclid Ave. (15) (A. Z. Faber, Fred G. Maurer, John B. Mercer, Meyers) Basil J. Monroe, Charles E. Uebel) Morris & Company, 1832 Union Commerce Waldeck, Frank J., Jr., 3648 Euclid Ave. Bldg. (14) (Karl K. Morris) (15) (Frank J. Waldeck, Jr.) Murphy and Murphy, 823 Hanna Bldg. (15) Walthall and Drake, 1300 Keith Bldg. (15) (Vincent Murphy) (John F. Drake, S. Orville Walthall) Nisenson, Morris A., 608 Hippodrome Bldg. Waltz, Robert G., 620 Newman-Stern Bldg. (14) (Morris A. Nisenson) (14) (Robert G. Waltz) Pal, John J., 640 Hanna Bldg. (John J. Pal) Welsh and Leffingwell, Union Commerce Peat, Marwick, Mitchell & Co., 910 Hanna Bldg. (Douglas C. Leffingwell, Arthur E. Bldg. (15) (Robert F. Gabele, Robert W. Welsh) Kiersted, Leonard Park, George W. Shep­ Wentland, Ernest & Co., 7902 Renwood Dr. herd, Jr.) (29) (Ernest J. Wentland) Pettit, Harvey B., Jr., 3091 Mayfield Rd. Whiting, Elmer J., Jr., 1444 E. 105th St. (18) (Harvey B. Pettit, Jr.) (6) (Elmer J. Whiting, Jr.) Pierce & Brown, 515 Union Commerce Bldg. Widmar, Charles C., 1110 Euclid Ave. (14) (Milton C. Brown) (Charles C. Widmar) Polster, Heiber & Co., 605 Society for Sav­ Wilson & Wilson, National City Bank Bldg. ings Bldg. (14) (Frederick H. Heiber) (Herbert W. Wilson, Ralph V. Wilson) Posner & Klein, 706 The Arcade (14) (Har­ Woll, H. E., 7012 Euclid Ave. (H. E. Woll) very L. Klein) Yarkony, Philip P., 2828 Euclid Ave. (15) Powell, Albert A. & Associates, 3500 Lorain (Philip P. Yarkony) Ave. (13) (Carl J. Fink) Young, Arthur & Company, 1307 Terminal Price, S. W., 735 Leader Bldg. (Simon Wil­ Tower Bldg. (13) (Joseph B. Collinson) liam Price) Zeigler, J. M. & Co., 420 Chester-Twelfth Price Waterhouse & Co. 925 Euclid Ave. Bldg. (14) (Joseph M. Zeigler) (14) (Robert O. Berger, Jr., William E. Zwick & Zwick, 12434 Cedar Rd. (6) (Philip Wilkenloh) S. Zwick, Irving R. Zwick) Reeves & Laubscher, 440 Standard Bldg. (13) (John L. Reeves) Columbus Roberts & Sears, National City Bank Bldg. Allison, Francis T., 2950 E. Broad St. (9) (R. M. Roberts) (Francis T. Allison) Rodier, Alcuin E., 506 Williamson Bldg. (14) Baldwin, Loofbourrow & Moore, 44 W. Gay (Alcuin E. Rodier) St. (15) (Jesse H. Baldwin, Clark Ernest Rosen, Morris & Herlands, 436 Bulkley Loofbourrow, Robert W. Moore) Bldg. (Irving Herlands, Jay G. Morris) Campbell-Rose & Company, LeVeque-Lincoln Rosewater, Henry W., 1401 NBC Bldg. (14) Tower (15) (Francis B. Ryan) (Henry W. Rosewater) Childers, John A., 313 E. Town St. (15) Rusk, John D., Rm. 901 Ten Ten Euclid (John A. Childers) Bldg. (John D. Rusk) Ernst & Ernst, 50 W. Broad St. (15) (D. W. Schick, Roland, 2000 W. 25th St. (Roland Glenn) Schick) Glas, Milton G., 33 N. High St. (15) (Mil­ Schnackel, Charles, 917 Fidelity Bldg. ton G. Glas) (Charles Schnackel) Groner, M. Wm., 5 E. Long St. (15) (Mor­ Schultz, Robert J., 1201 NBC Bldg. (14) ris Wm. Groner) (Robert J. Schultz) Jahn, Arthur C. & Co., 209 S. High St. (Ar­ Schwartz, Martin M., 906 Citizens Bldg. thur C. Jahn) (14) (Martin M. Schwartz) Kagay, Edmund M., 3620 LeVeque-Lincoln Scovell, Wellington & Company, 404 Bulk- Tower (15) (Edmund M. Kagay) ley Bldg. (5) (Albert B. Bishop, Jr., Wil­ Keller, Kirschner, Martin & Clinger, 33 liam J. P. Moonan, Frederic H. Roth) N. High St. (15) (Frank A. Boland, James Sinnott, John J., 819 Hanna Bldg. (15) N. Buccalo, Ralph H. Clinger, John W. (John J. Sinnott) Curl, W. Guy Forsythe, Clarence C. Gatt­ Slagle, Howard G., 1139 Terminal Tower ner, Leonard L. Hopkins, Laurence D. Kel­ (Howard G. Slagle) ler, John C. Martin, John H. Robb, Lewis Smith, Clewell & Company, 1604 Standard S. Spees, Robert S. Streng, Wendell E. Bldg. (13) (Clewell M. Smith) Yaple) Smith, Thos. J. & Co., 943 Society for Sav­ Kent & Rector, 17 S. High St. (15) (Heber ings Bldg. (14) (Thos. J. Smith) C. Kent, Geo. B. Rector, Starling William­ Solo way & von Rosen, 1509 Williamson Bldg. son) (Wilbur J. Snevel, Eugene S. Soloway, Langdon, W. E. & Sons, 21 E. State St. (W. E. Urban F. von Rosen) Langdon) Soss, Morton and Associates, 1114 Hippo­ Lingo & Konkle, 12 N. Third St. (15) (Rob­ drome Bldg. (Morton I. Soss) ert P. Breen, James A. Lingo) Southwick, Edward H., 1178 Union Com­ Mason, Burton B., 1166 Goodale Blvd. (8) merce Bldg. (Edward H. Southwick) (Burton B. Mason) Stromberg and Associates, 1900 Euclid Ave. Mathless, Norman, 2700 E. Main (Norman (Sidney G. Stromberg) Mathless) Swearingen & Swearingen, 3334 Prospect Mellman, David B., 150 E. Broad St. (15) Ave. (Howard A. Swearingen) (David B. Mellman) Touche, Niven, Bailey & Smart, 1550 Hanna Parker, Bolon & Company, 50 W. Broad St. Bldg. (15) (Edward L. Pitt) (Eleanor Laughlin Craig, Everett B. Parker) Traeger, Rose & Associates, 410 Chester- Peat, Marwick, Mitchell & Co., 50 W. 12 th Bldg. (14) (Harry H. Rose) Broad St. (15) (John W. Popp, Manager) Uebel, Monroe & Faber, 1530 B. F. Keith Peters, A. L., 3620 LeVeque-Lincoln Tower Bldg. (15) (Donald H. Dawson, William H. (A. L. Peters) 100 American Institute of Accountants

Ohio (Continued) Rankin & Rex, 44 E. Broad St. (15) (U. D. Trout & Barstow, 510 Winters Bank Bldg. Rankin) (2) (Thomas A. Carney, John K. Vlahos) Redman, E. C., 150 E. Broad St. (15) (Ed­ Wall, Cassel & Groneweg, 11 W. Monument mund C. Redman) Bldg. (2) (J. C. Cassel, L. Frederick Clark, Roach, B. M., 1150 Bryden Rd. (B. M. C. Fred Groneweg, Paul G. Rohlfing, Hugh Roach) E. Wall) Robertson, Joseph W., 297 S. High St. (Jo­ Weinreich, Arthur L., 1240 Knott Bldg. seph W. Robertson) (Arthur L. Weinreich) Selden, Edwin, Jr., 85 S. Grant Ave. (15) Williams, D. P. & Co., 778 Reibold Bldg. (2) (Edwin Selden, Jr.) (J. R. McGregor, Manager) Stirgwolt, Patten & Wilson, 79 E. State St. (15) (Irwin G. Stirgwolt, Thomas L. Delaware Patten, Wilbur W. Wilson) Kent & Rector, 206-12 Peoples Bldg. (Rey­ Swedlow, Morris, 175 S. High St. (15) (Mor­ nol V. Ullom) ris Swedlow) Thomas, Muhlbach and Huling, 387 E. Elyria Broad St. (Charles C. Muhlbach) Gerlach & Co., 603 Lorain County Bank Vagnier, John R., 50 E. Broad St. (John R. Bldg. (William R. Gerlach) Vagnier) Moise, T. L. Associates, 316 Elyria Savings & Weimer, Earle E., 1395 Grandview Ave. (12) Trust Bldg. (Daniel A. Boyd, Todd L. (Earle E. Weimer) Moise, Frederick Stillwell, Jr.) Woltz, Harry J. P., 207 Chronicle Telegram Coshocton Bldg. (Harry J. P. Woltz) Keller, Kirschner, Martin & Clinger, 709½ Main St. (Howard F. Robinson, Manager) Fremont Dodway, Mervin O., 111½ S. Arch St. (Mer­ Dayton vin O. Dodway) Rinehart, Grant H., 410 S. Front St. (Grant Arnold, Hawk & Cuthbertson, 1127 Third H. Rinehart) National Bldg. (Frank L. Arnold, Harry Suhrer and Koch, 110½ N. Front St. (Nor­ Weldon Cuthbertson, J. A. Hawk, Charles bert U. Koch) A. Perkins, John E. Shirley) Battelle & Battelle, 403 W. First St. (2) Geneva (Louis G. Battelle, Gordon S. Battelle, Don D. Battelle) Deal, George S., 48 N. Broadway (George S. Brusk, J. N., 526-7 Third National Bldg. Deal) (Jack N. Brusk) Hamilton Chrisman and Edwards, 847 Third National Jennings & Lindsey, Rentschler Bldg. (Wal­ Bldg. (2) (G. Burgan Chrisman, Harrison P. ter R. Lindsey) Edwards) Reimer, Donald A., 410 First National Bank Dawson, Ora Ray, Cappel Bldg. (Ora Ray Bldg. (Donald A. Reimer) Dawson) Ellinger, A. H., R. R. 7, Box 505 (9) (Albert Kingsville H. Ellinger) Wood, E. W., P. O. Box 233 (Edwin W. Ernst & Ernst, 32 N. Main St. (2) (John Wood) W. Kercher, Manager) Flora, James A., 1035 Knott Bldg. (2) Lakewood (James A. Flora) Graf, Donald J., 1350 Hird Ave. (7) (Don­ Fry, William S., 427 Third National Bldg. ald J. Graf) (2) (William S. Fry) Gans, William L., 410, 11 W. Monument Lima Bldg. (2) (William L. Gans) Bowsher, H. F., R. D. 1 (H. F. Bowsher) Hammerman, Ben B., 1000 American Bldg. Evans, E. S., 926 National Bank Bldg. (E. S. (2) (Ben B. Hammerman) Evans) Hill, Harold S., 1020, 25 South Main Bldg. Hansbarger & Savage, 6th Floor Dauch Bldg. (2) (Harold S. Hill) (William C. Hansbarger, Harry A. Savage) Hollinger, William P., 801-2 Harries Bldg. John & Doty, 210 W. Spring St. (Frederick (William P. Hollinger) L. John, W. Lowell Doty) Hubbard, Charles E. & Company, 402 Har­ ries Bldg. (Orville Nelson Folker, Charles Lorain E. Hubbard) Frank, Seringer & Chaney, 617 Broadway Lloyd, Robert N., 214-220 Harries Bldg. (2) (Michael N. Frank, Joseph E. Seringer, Jr.) (Robert N. Lloyd) Schwering, Henry L., 610 Oakwood Ave., Mumma, Todd, 500 W. Second St. (2) (Todd Sheffield Lake (Henry L. Schwering) Mumma) Shields, M. Eugene, 906 Winters Bank Bldg. Louisville (M. Eugene Shields) Edwards, Thomas W., III, 419 E. Main St. Sieferman, Arthur and Associates, 907 (Thomas W. Edwards, III) Winters Bank Bldg. (2) (Arthur Allen Sief­ erman) Mansfield Somers, Frank R. & Company, 1224 Knott Bair, Donald R., 496 Lexington Ave. (Donald Bldg. (Frank R. Somers) R. Bair) Terry, Horace B., 907 Winters Bank Bldg. Campbell, Rose & Company, 100 W. Fourth (2) (Horace B. Terry) St. (Dale E. Rose) Touche, Niven, Bailey & Smart, 131 N. Hurwitz and Czajka, Suite 1, 91 Park Ave. Ludlow St. (2) (R. Allan Parker) W. (Leonard B. Hurwitz) Firm List of Members 101

Ohio ( Continued ) Willis, Willis & Osmond, 357 Marion Ave. South Euclid (H. D. Osmond) Wimmer, George C., 1372 Belvoir Blvd. (George C. Wimmer) Marietta Smith, C. Kenneth, First National Bank Bldg. Springfield (C. Kenneth Smith) Peery, Dale F., 118 E. Washington St. (Dale F. Peery) Marion Sherwood, Peter, 202 Woolworth Bldg. Smoot and Roush, 407 E. Center St. (Clay- (Peter Sherwood) borne W. Smoot, K. Wayne Roush, Earl Wood, J. A. & Company, Arcue Bldg. (Jack W. Manter) A. Wood, J. G. Laihr) Marysville Steubenville Gray, John J., 110 S. Court St. (John J. Adler, A. David, 412 Exchange Realty Bldg. Gray) (A. David Adler) Yeomans, Clyde D., 1011 National Exchange Massillon Bank Bldg. (Clyde D. Yeomans) Feller & Taylor, 800 Ohio-Merchants Bldg. (William A. Taylor) Toledo Paulson and Netzly, 700 Ohio Merchants Brock, Kenneth E., 835 Frederick St. Bldg. (Dwight Harold Netzly) (Kenneth E. Brock) Buckenmeyer & King, 901 Spitzer Bldg. Medina (Joseph A. King) Ziegler & Kleines, 107 W. Liberty St. (John Ernst & Ernst, 1908 Toledo Trust Bldg. (4) H. Ziegler) (Arthur L. Nagel, A. M. Zucker) Higgins, Herbert S., 970 Spitzer Bldg. (Her­ Middletown bert S. Higgins) Hurst, Robert A., 802 S. St. Clair St. Clark & Helsel, Savings and Loan Bldg. (Robert A. Hurst) (Virgil T. Clark, Harlan D. Helsel) Klear & Kopanko, 752 Western Ave. (John Montgomery A. Kopanko) Knapp, Gens & Kohler, 420 Lucas County Mack, Raymond P., 9590 Ross Ave. (Ray­ Bank Bldg. (Gregory A. Gens) mond P. Mack) Konopak & Dalton, 1909 Ohio Bldg. (4) (John R. Creagan, Homer Leo Dalton, Newark Rolland O. Dermer, Vernon J. Dobson, O'Bryan, W. I., 209 N. 21st St. (W. I. Robert A. Draper, J. M. Ecker, Lothar T. O’Bryan) Konopak, Robert U. Patterson, Willard J. Ramser, Harry J. Sweeny) Newbury Krieger, H. D. and Associates, 447 Spitzer Rose, Forest A. & Co., R. D. 1 (Forest Bldg. (4) (Herman D. Krieger) A. Rose) LaFrance, John W. & Company, 404 United Savings Building (John W. LaFrance) New Philadelphia Leybourn and Leybourn, 2105 Adams St. (2) (Leslie C. Leybourn) Rea, Richard C. & Associates, 152 N. Broad­ MacDaniels, W. J., 872 Spitzer Bldg. (4) way (Richard C. Rea) (William J. MacDaniels) Mahen, Royden, 436 Spitzer Bldg. (Royden Norwalk Mahen) Frank, Seringer & Chaney, Citizens National Miller, I. R., 1700 Jefferson Ave. (2) (I. Bank Bldg. (Loyal F. Chaney, Edward L. R. Miller) Whitcomb) Miller, Samuel D., 415 Madison Ave. (S. D. Miller) Olmsted Falls Price Waterhouse & Co., 820 Security Bldg. (4) (William Young, Manager) ucas L , J. J., Cook Rd. (Julius John Lucas) Shawen, Donald M., 471 Spitzer Bldg. (4) (Donald M. Shawen) Piqua Strassner, Geo. D., 345 Spitzer Bldg. Gunter, Ralph F., Border City Loan Bldg. (George D. Strassner) (Ralph F. Gunter) Taylor, Earl H., 651 Spitzer Bldg. (Earl H. Taylor) Port Clinton Young, Arthur & Company, 1600 Toledo Trust Bldg. (4) (Robert L. Floyd, Clifford Misch, William A., Black Bldg. (William E. Leitner, John E. Madden, Cyril H. A. Misch) Wideman) Portsmouth Troy Fryman, Eugene H., 425 National Bank Bldg. Gadney and Eberly, 14 S. Plum St. (Dale (Eugene H. Fryman) R. Eberly, Eugene Gadney) Richards, William J., Masonic Bldg. (Wil­ liam J. Richards) Warren Brooks and Jones, 402 Union Savings & Shaker Heights Trust Bldg. (Miles N. Brooks) McConkie, C. C., 2896 Claremont Rd. (C. Mateer, Ralph F., 220 S. Park Ave. (Ralph C McConkie) F. Mateer) 102 American Institute of Accountants

Ohio (Continued) Packer, Deislinger & Johnson, 708 Second Clark and Collins, 711 Mahoning Bank National Bldg. (Harry William Deislinger, Bldg. (George S. Clark, Sidney J. Collins, Harold A. Johnson, William F. Packer) Louis J. Giering, J. M. Penman) Edie, Robert J., 811 Union Bank Bldg. (Ro­ bert J. Edie) Wauseon Ernst & Ernst, 16 Central Sq. (1) (W. D. Penrod, Robert G., 202½ N. Fulton St. Monroe, Manager) (Robert G. Penrod) Hill & Hammonds, 909 Union National Bank Bldg. (3) (Rowland D. Hill) Lerner, Louis, 903 Union National Bank Wilmington Bldg. (Louis Lerner) Brester, Wm. H., Murphy Theater Bldg. Libby & Libby, 501 Realty Bldg. (H. L. (Wm. H. Brester) Libby) Quinby, Paul L., 323 N. Phelps St. (3) (Paul L. Quinby) Wooster Simonton, Jones & Company, 1211 Mahon­ Gerberich, Harold R., 428 N. Market St. ing Bank Bldg. (Arthur L. Jones) (Harold R. Gerberich) Tutter, George Harry, 1307 Mahoning Bank Bldg. (3) (George Harry Tutter) Williams, Gomer, Jr., 224 Berkshire Dr. Youngstown (Gomer Williams, Jr.) Axtmann & Axtmann, 18 N. Phelps St. Williams, John D., 103 Withers Dr. (John (Charles F. Axtmann, Charles F. Axt­ D. Williams) mann, Jr.) Brooks and Jones, 2203 Market St. (7) (T. Zanesville McDonald Jones) Hartley, Stubbins & Co., First National Bank Burgeson and Thomas, 604 Union National Bldg. (James B. Stubbins) Bank Bldg. (3) (Elmer E. Burgeson, Paul Lynch, Thomas F., First National Bank Bldg. J. Thomas) (Thomas F. Lynch)

Oklahoma Ada Enid Fentem, Lewis N., Room 310, American Bldg. Hinman, Lawrence D, Box 106 (Lawrence (Lewis N. Fentem) D Hinman) Groom, Donald K., 201 First National Bldg. McCubbins, Clarence F., 406 Broadway (Donald K. Groom) Tower (Clarence F. McCubbins) Klein, John H., 205 Cummings Bldg. (John Wright and Sawyer, Broadway Tower (Will H. Klein) T. Wright) Altus Lawton Quigley, Scott, 414 Badger-Henry Bldg. Bendure, Lloyd K., 206 Security Bldg. (Scott Quigley) (Lloyd K. Bendure) Meese, Alfred H., 422½ D Ave. (Alfred Ardmore H. Messe) Combs, Charles A., Box 283 (Charles A. Combs) Miami Hulme, Woodrow W., 228 W. Main St. Campbell, Paul C. & Co., 310 Robinson (Woodrow W. Hulme) Bldg. (Paul C. Campbell, R. Lawrence Steed, John T., 313 Little Bldg. (John T. Campbell) Steed) Wright, William C., Box 75 (William C. Muskogee Wright) Davis, Glenn R., 1001-1006 Barnes Bldg. (Glenn R. Davis) Bartlesville Hearrell, Marshall J., 304 Manhattan Bldg. Seidle, Jack, Foster Bldg. (Jack Seidle) (Marshall J. Hearrell) Wright, Charles A., 503 Manhattan Bldg. Blackwell (Charles Albert Wright) Larson and Bickford, Rivoli Bldg. (J. B. Bickford, J. B. Larson) Oklahoma City Alpern, Erwin, 716 Midwest Bldg. (Erwin Chickasha Alpern) Beavers and Baker, 531 Commerce Exchange Nikkel, Ernest H., Oklahoma National Bank Bldg. (Lawrence S. Baker, James Glee Bldg. (Ernest H. Nikkel) Beavers) Bednar, Martin F., 2701 Liberty Bank Bldg. Duncan (Martin F. Bednar) Billups, Wood & Champlin, First National Conner, Cecil C., Powers Bldg. (Cecil C. Bldg. (2) (Ford L. Billups, Arthur L. Conner) Wood, A. O. Champlin, A. Bryan Arnn) Carleton, John D., 718 Braniff Bldg. (John El Reno D. Carleton) Garner, L. A., 203 E. Wade St. (L. A. Charles, Emmett M., 534 Commerce Ex­ Garner) change Bldg. (Emmett M. Charles) Firm List of Members 103

Oklahoma (Continued) Cory, Albert W., 719 Hightower Bldg. (Al­ Shawnee bert W. Cory) Fox, Guy V., 603 Federal National Bldg. Ephraim and Sureck, 432 Commerce Ex­ (Guy V. Fox) change Bldg. (Frank H. Ephraim, Jake B. Nelon, Cecil Eugene, 613 Federal National Sureck) Bldg. (Cecil Eugene Nelon) Felix, Griffin & Butts, 632 Liberty Bank Traweek, T. G., Masonic Bldg. (Toby Glenn Bldg. (Jean C. Butts) Traweek) Frank, Shreffler & Company, 508 Cravens Walsh, Thomas and Company, 201 American Bldg. (2) (Robert M. Frank, S. Gordon National Bldg. (Gerald D. McGehee, Shreffler, Howard B. Weston) Thomas Walsh) Garnett, Robt. & Co., 608 Hales Bldg. (Ro­ bert E. Garnett) Green, John A., Jr., 1701 N. Broadway (3) Tulsa (John A. Green, Jr.) Bailey, J. L., 206 Junior League Bldg. (J. Hammonds, Sam J., 529 Hightower Bldg. L. Bailey) (Sam J. Hammonds) Breneman, A. L., 504 Philtower Bldg. (A. Hartman, E. A. & Co., 905 Midwest Bldg. L. Breneman) (Edgar Allan Hartman) Brockwell, Paul A., Jr., 3713 E. 24th St. Hedrick, J. Marquis, 537 Commerce Exchange (Paul A. Brockwell, Jr.) Bldg. (J. Marquis Hedrick) Brown & Bala, 1110 Hunt Bldg. (3) (Eu­ Heuser, Geo. J., 1212 Republic Bldg. (Geo. gene H. Bala, Oscar W. Brown) J. Heuser) Caldwell, J. A., Box 391 (James Andrew Hill, Joseph H., 215 Colcord Bldg. (Joseph Caldwell) H. Hill) Childs, Corinne, 432 Kennedy Bldg. (Cor­ Hostetter, Darwin A., 1500 S. Indiana Ave. inne Childs) (Darwin A. Hostetter) Clack, Burney R., Box 7188 (5) (Burney Howell, A. D. & Co., 1601 Liberty Bank R. Clack) Bldg. (2) (G. Harlan Bumpas, Alfred D. Claus, Edward J., 1013 Hunt Bldg. (3) (Ed­ Howell) ward J. Claus) Kennedy, Willard C., 540 Commerce Ex­ Daniel, Daniel, Ennis & Co., The Philtower change Bldg. (Willard C. Kennedy) Bldg. (James Littleton Daniel, Walter Dry­ Linney, R. Randall, 25 N. E. 28th St. (R. den Ennis, Otis W. Winchester) Randall Linney) Eberhart and Brown, Oil Capital Bldg. (3) McAfee & Taft, 1316 Liberty Bank Bldg. (Earl T. Eberhart, Roy G. Brown) (Kenneth E. McAfee, Richard G. Taft) Elliott, Ross W., 4135 E. 35th St. (Ross Murray and Lobaugh, 1511 Liberty Bank W. Elliott) Bldg. (Paul M. Lobaugh, Charles F. Mur­ Farris, R. J., National Bank of Tulsa Bldg. ray) (R. J. Farris) O’Bryan, W. H. Pat, 1012 Hightower Bldg. Fisher, Wilton M. & Co., 216 Citizens Bank (W. H. Pat O’Bryan) Bldg. (Wilton M. Fisher, William Lyon Peat, Marwick, Mitchell & Co., 2501 First Hausman) National Bldg. (2) (Gray C. Wakefield, Frazer and Torbet, 1513-1517 Hunt Bldg. Manager) (John F. Y. Stambaugh) Plater, D. Frank, 901-2 Braniff Bldg. (D. Garnett, Robt. E. & Co., 237 Kennedy Bldg. Frank Plater) (Earl L. Hogard) Schiff, Herbert F. & Co., 1416 Liberty Bank Haskins & Sells, 902 Mid Continent Bldg. Bldg. (2) (E. Rea Chamberlain, J. D. Early, (3) (P. S. Ford, Jr., Vincent M. Kelly) Clare C. Smith, J. T. Thomas) Hauser, Herbert J., Rm. 302, 424 S. Chey­ Snell, Walter D., 1116 Colcord Bldg. (Wal­ enne (Herbert J. Hauser) ter D. Snell) Hawkins, Sumpter & Company, 441 Kennedy Swingle, F. J., Midwest Bldg. (F. J. Swingle) Bldg. (L. Clark Hawkins, Quanah W. Williams, Hurst & Groth, 2220 First Na­ Sumpter) tional Bldg. (2) (T. Dwight Williams, Ken­ Hays, R. M. and Company, 610 Ritz Bldg. neth Hurst, Paul A. Puttroff, Marvin Petty) (Roy Marshall Hays, George E. Wellman) Wilson, C. C., 610 Braniff Bldg. (C. C. Wil­ Hopkins, Nelson O., 502 National Bank of son) Commerce Bldg. (Nelson O. Hopkins) Wolf and Company, 815 First National Bldg. Ligon, W. O. & Company, 410 National Bank (Oscar R. Davis, Carl R. Johnson, J. Carl­ of Tulsa Bldg. (Ralph D. Bowen, Harden ton Updike) C. Hart, E. C. Leonard, Jr., W. W. Rostet, R. W. Spain, Virgil S. Tilly) Okmulgee Lybrand, Ross Bros. & Montgomery, First Jones, Arthur, 219 Graham Bldg. (Arthur National Bldg. (3) (Albert H. Degener, Jones) Thomas W. McKibben, Managers) Mock, J. A., 1614 E. 8th St. (J. A. Mock) Morehead, Jenkins T., 1013 Hunt Bldg. Smith, S. Graham, 209 McCulloch Bldg. (S. (Jenkins T. Morehead) Graham Smith) Nicholson, Reyburn & Company, 1107 Phil­ tower Bldg. (3) (Maynard H. Fellers, W. Pawhuska I. Nicholson, H. O. Reyburn) Gambill, Ladd H., P. O. Box 622 (Ladd H. Peat, Marwick, Mitchell & Co., 801 First Gambill) National Bldg. (3) (Paul W. Fitzkee, C. A. Martin, Charles E. McCune) Picher Price Waterhouse & Co., 1007 First National Craig, Henry, P. O. Box 156 (Henry Craig) Bldg. (3) (Verden R. Draper, Manager) Rayl, Lloyd H., 1013 Hunt Bldg. (3) (Lloyd H. Rayl) Ponca City Roquemore, O. G., 806 World Bldg. (O. G. Burns, Lowrey & Company (John W. Bums) Roquemore) 104 American Institute of Accountants

Oklahoma (Continued) Stanfield & O’Dell, 302 Tri-State Bldg. (S. Williams, Hurst & Groth, 517 Atlas Life F. O’Dell, Allison G. Stanfield) Bldg. (Robert E. Groth, Charles V. Kile) Storms, C. B., P. O. Box 2022 (1) (Clyde Winters, George F. & Company, 17th Floor, B. Storms) Philtower Bldg. (Charles J. Green, George Tomlins, E. Earle & Co., 614 Kennedy Bldg. H. Gustafson, George F. Winters) (3) (Tandy S. Matthews, E. Earle Tom­ Young, Arthur & Company, 1601 National lins) Bank of Tulsa Bldg. (3) (D. J. Fennelly, Vetter, B. W. & Company, 522 Thompson G. A. Savage) Bldg. (Robert Cecil Powers, Bob W. Vet­ Zollinger, W. J., 304 Tri-State Bldg. (W. ter) J. Zollinger) Warner and Godfrey, 1120 First National Bldg. (3) (Donald W. Brown, Roy F. Wakita Godfrey, Howard B. McAfee, L. Donald Elliott, Speed A., Jr., P. O. Box 182 (Speed Pilkington, Jr., Ross T. Warner) A. Elliott, Jr.)

Oregon Albany Forest Grove Thomason & Warner, 6 U. S. National Bank Lancaster, Warren E., 1930 Pacific Ave. Bldg. (Karl M. Thomason) (Warren E. Lancaster)

Astoria Grants Pass Yergen and Meyer, 612 Commercial St. Herndon, B. K. & Co., Wing Bldg. (Byron (Gayle S. Hunt) K. Herndon, Wilson P. Noblin) Baker Miles, Roland G., Voruz Bldg. (Roland G. Hillsboro Miles) Amacher, A. L. & Co., 209 Commercial Bank Mitchell’s Accounting Service, 2019 First Bldg. (A. L. Amacher, Lloyd Koehler) St. (Carroll Mitchell) Bend Hood River Arens, John W., 212 2nd St. (John W. Norton & Payne, Coble Bldg. (Douglas P. Norton, Glenn H. Payne) Arens) Coos Bay Klamath Falls Burt, Wray & Co., Oreg. Ltd., 518 Hall Bldg. Lambie, Kenneth E., 519 Walnut Ave. (Ken­ (C. W. Wray) neth E. Lambie) Mitchell, Robert A., 411 Main St. (Robert Corvallis A. Mitchell) Olsen, Harold C., Hotel Benton (Harold C. Moen, Oliver E., 202 Boivin Bldg. (Oliver Olsen) E. Moen) Thaler, Thorpe, 601 Washington (Joseph Rodolph, Rollin & Co., 204 First National Thorpe Thaler) Bank Bldg. (Adolph Zamsky, Jr.) Eugene La Grande Brown, Percy W. & Co., 257 Eugene Medical Eveson and Snyder, Rms. 1-3, 20 First Na­ Center (Percy W. Brown, William A. Ste­ tional Bank Bldg. (Charles A. Snyder) venson, Ronald E. Babcock, Dowell A. Callis, Norman R. Eggimann) Medford Callahan & McKay, 1801 Willamette St. (James W. Callahan) Graff, John A., Jr., 200 U. S. National Bank Collins, Spencer R. & Co., 170 Eleventh Bldg. (John A. Graff, Jr.) Ave., E. (Bruce John Herzinger, Leonard Knox, Leland J., 200 U. S. National Bank L. Ray, Jr., Glen P. Porter, Jr.) Bldg. (Leland J. Knox) Kelly, Kohnen & Co., 281 Medical Center Stacey, George E., 212 Cooley Bldg. (George Bldg. (C. L. Kelly, Kenneth Holmes Kohn­ E. Stacey) en, Charles F. Larson, Jr.) Stratford, Visse & Co., Goldy Bldg., (A. Lemon and Rowan, 251 Eugene Medical Cen­ J. Henke) ter Bldg. (Edward Lyle Rowan) Taylor, Oliver P., 221 U. S. National Bank Piquet, Lee & Co., 200 Laraway Bldg. (Mar­ Bldg. (Oliver P. Taylor) vin E. Piquet, Roger L. Lee, Nathan W. Yergen and Meyer, 9 Brophy Bldg. (James Coleman) M. Herndon, Glenn F. Schneider) Rubey and Bedient, 29 W. Eleventh Ave. (Lemoyne E. Bedient, Edward E. Rubey) Newport Walder, Victor R., 1375 W. 11th Ave. (Vic­ Grimstad, Erling, 8 Pearson Bldg. (Erling tor R. Walder) Grimstad) Winn, Shinn, Snyder & Co., 230 Washburne Bldg. (Christian W. Brenden, Myron F. Pinkstaff, Delos D. Shinn, Thomas Winn) Ontario Young, Montgomery & Co., 338 Eleventh Walston and Fowler, 52 S. W. First Ave. Ave., W. (Edward K. Montgomery) (John L. Fowler, Jr.) Firm List of Members 105

Oregon (Continued) Oregon City Landrud, Joseph C., 3015 N. E. Brazee St. Derr, Roger Davis, 217 Masonic Bldg. (Roger (12) (Joseph C. Landrud) Davis Derr) Lesher, Ray H. Company, 1206 Equitable Kent, Ted W., 208 S. 2nd St. (Ted W. Kent) Bldg. (Ray H. Lesher) Lewis, Paul A., 813 Public Service Bldg. (4) Pendleton ( Paul A. Lewis) Green, Joseph B., 113 S. E. Byers (Joseph Logan, R. B., 1200 S. W. Morrison St. (2) B. Green) (R. Bruce Logan) Yergen and Meyer, P. O. Box 533 (Joseph Maginnis, T. F., 924 Terminal Sales Bldg. R. Weis) (5) (Timothy F. Maginnis) Marlett, Howard N., 1123 S. W. Fifth Ave. Portland (4) (Howard N. Marlett) Anderson, William H., 419 Board of Trade Mays, Wood and Esterholdt, Terminal Sales Bldg. (4) (William H. Anderson) Bldg. (5) (Donald H. Wood) Becker, Henry G., 1505 S. E. Gideon St. Meyer, Sol J., 412 Pacific Bldg. (4) (Sol (Henry G. Becker) J. Meyer) Black, George & Company, 404 Selling Bldg. Milkes, Bernerd H., 625 Cascade Bldg. (4) (5) (John F. Lee) (Bernerd H. Milkes) Bloomfield, H. E., 1011 S. W. Sixth Ave. Moss, Adams & Co., 834 American Bank Bldg. (H. E. Bloomfield) (John N. DeVille) Briggs, Robert, 505 American Bank Bldg. Niemi, Albert M., 1101 Equitable Bldg. (Al­ (5) (Robert Briggs) bert M. Niemi) Carstensen, Farra & Pidcock, Pittock Block Noce, Jack M., 803 Public Service Bldg. (4) (5) (Richard E. Farra) (Jack M. Noce) Cooper, Sidney M., 444 Pacific Bldg. (4) O’Blisk, Myles R., 319 Pittock Block (Sidney M. Cooper) (Myles R. O’Blisk) Couch, Lloyd J., 1309 S. W. 13th Ave. O’Connor, Paul ‘L’Roy, 907 Equitable Bldg. (Lloyd J. Couch) (4) (Paul ‘L’Roy O’Connor) Davis, Pearce C., 2636 N. W. Cornell Rd. Olds, Jack W., 220 Corbett Bldg. (4) (Jack (Pearce C. Davis) W. Olds) Dietrich, Oswald & Co., 824 American Bank Page, Gordon R., 636 Morgan Bldg. (5) Bldg. (Howard N. Dietrich, Jacob Oswald) (Gordon R. Page) Eiseman, Frank H. & Co., 902 Equitable Pattullo, David S., 813 Public Service Bldg. Bldg. (4) (Frank H. Eiseman) (4) (David S. Pattullo) Ernst & Ernst, 421 S. W. 6th St. (4) (A. Peat, Marwick, Mitchell & Co., 509 Ameri­ R. Taylor, Manager) can Bank Bldg. (15) (Raymond M. Alex­ Faunt, Harold, 418 American Bank Bldg. ander) (Harold Faunt) Piepenbrink and Kron, 603-8 Wilcox Bldg. Freed, Hilda W., 1004 American Bank Bldg. (William J. Piepenbrink, Charles M. (Hilda W. Freed) Flesher) Gearhart, R. E. & Co., 925 S. E. Morrison Pope, Hewitt & Loback, 307 Weatherly Bldg. St. (14) (Ross E. Gearhart, Jr.) (14) (John Loback. McNamara M. Pope) Givens & Shafer, 444 Pacific Bldg. (John Price Waterhouse & Co., 1410 American A. Givens, Fred C. Shafer) Bank Bldg. (5) (H. W. McIntosh, Manager) Goodpaster, James M., Weatherly Bldg. 516 Pringle, J. Howard, 3325 N. E. 51st Ave. S. E. Morrison St. (14) (James M. Good­ (13) (J. Howard Pringle) paster) Ralston, Alten & Company, 320 Park Bldg. Greaves, Card, 917 Public Service Bldg. (5) (Irving Alten) (Card Greaves) Rist, Cullen T., Cascade Bldg. (Cullen T. Harrigan, Elwood, Equitable Bldg. (Elwood Rist) Harrigan) Roberts, Walker E., 1006 Failing Bldg. (4) Haskins & Sells, Public Service Bldg. (4) (Walker E. Roberts) (Aubrey C. Fullerton, Porter M. Larson) Sawtell, Goldrainer & Company, 471 Pit­ Hatch, Alfred G., American Bank Bldg. (5) tock Block (5) (Donald B. Carmichael, (Alfred G. Hatch) James C. Goldrainer, A. R. Sawtell, Norman Hatfield, Roy H.. 315 Portland Trust Bldg. E. Swanson) (Roy H. Hatfield) Sharp & Young, 908 Cascade Bldg. (O. A. Haviland, McFaddin & Co., 520 Mead Bldg. Young) (John F. Haviland, Dwight E. McFaddin) Skelton. Harry D., 217 Terminal Sales Bldg. Hutchison, Jolma & Co., 409 United States (5) (Harry D. Skelton) National Bank Bldg. (William P. Hutchi­ son) Smith, Burton M. & Co., 1117 Equitable Janney, Hawkes & Co., 478 Pittock Block, Bldg. (4) (Frank A. McMenamin, Jr. (Ruth G. Felton, John M. Hawkes, Philip Burton M. Smith), W. Janney) Stratford, Hanson, Rush & Neely, Pacific Johnson, J. Frederick, 1817 S. E. Seventh Bldg. (C. Wade Hanson, Guy R. Neely, Ave. (J. Frederick Johnson) Walter K. Rush, Jr., Richard C. Stratford) Johnson, Ordway & Co., Failing Bldg. (4) Stratford, Visse & Co., Pacific Bldg. (Glen (Julius J. Ordway, Willard A. Johnson) R. McDaniel, Ralph B. Stratford, Harry C. Kimberling, D. O. & Co., 737 American Bank Visse) Bldg. (5) (Webber C. Harrington, Delbert Strowger, Wade, 1101 Cascade Bldg. (Wade O. Kimberling, George W. Schwartz) Strowger) King, Lee Kipling, 319 Pittock Block (5) Sussman & Blauer, 809 Corbett Bldg. (4) (Lee Kipling King) (Henry S. Blauer, Benjamin M. Sussman) Kneeland & Kneeland, 1104 Public Service Swint, Roy H., 1123 N. W. Glisan St. (Roy Bldg. (Richard C. Kneeland) H. Swint) Landau, Adolph E., 706 Failing Bldg. (4) Tercek, Frances, 1006 American Bank Bldg. (Adolph E. Landau) (5) (Frances Tercek) 106 American Institute of Accountants

Oregon (Continued) Todd, Kenneth C., 1226 American Bank Caldwell, Willis T., 229 N. Liberty St. Bldg. (Kenneth C. Todd) (Willis T. Caldwell) Todd, Norman, 1226 American Bank Bldg. Elliott, James L, 218 N. Liberty St. (James (Norman Todd) I. Elliott) Turchi, August J. Company, 519 Henry Bldg. Jacobson, Jentzsch, Rector & Jones, 444 (4) (August J. Turchi) Marion St. (E. W. Rector) Twietmeyer, E. H., 211 N. E. Columbia Michaelis, Harvey A., 125 Pacific Bldg. Blvd. (11) (E. H. Twietmeyer) (Harvey A. Michaelis) Wald, Jahn & Company, 1208 American Bank Newell, A. C., 175 Candalaria Blvd. (A. C. Bldg. (5) (Harold E. Jahn) Newell) Wells & King, 716 Weatherly Bldg. (Wm. Windedahl, George H., 229 N. Liberty St. A. King, M. D. Wells) (George H. Windedahl) Whitfield & Leo, Cascade Bldg. (Gene E. Leo, Herbert O. Whitfield) Williams, T. G., 217 Terminal Sales Bldg. Springfield (5) (T. G. Williams) Derickson, Donald D., 445 Main St. (Don­ Wilson, Jay & Co., 803 Jackson Tower (5) ald D. Derickson) (Jay R. Wilson) Wood, I. D. & Co., Mayer Bldg. (5) (Riley L. Hanson, William H. Holm, Arie H. Langton, Robert I. Winslow, Ivan D. Sweet Home Wood) Hanscam & Casto, 1331 Main St. (Mervin Workman, Shepard & Co., 925 Cascade Bldg. L. Hanscam, Clarence E. Casto) (Allan L. Shepard, Norman Allan Work­ man) Yergen and Meyer, 538 Mead Bldg. (4) The Dalles (Alford L. Lukens, James E. Selder) Musa, Ben, 512 Court St. (Ben Musa) Nelson and Rooper, 411 Washington St. Roseburg (Marshall W. Nelson, William S. Rooper) Young, Montgomery & Co., 304 Pacific Bldg. (Leo F. Young) Tillamook Salem Griffiths, Frank R., P. O. Box 447 (Frank Bowers, Davis and Hoffman, 415 Pioneer R. Griffiths) Trust Bldg. (Floyd K. Bowers, Ward R. Myers, Morton R., 204 Tillamook Bldg. Davis, Joseph F. Glennie) (Morton R. Myers)

Pennsylvania Aliquippa Beaver Canson, Samuel A., 2101 Ritchie Rd. (Sam­ Hudson, L. Ivan, 135 S. Lincoln Ave. (L. uel A. Canson) Ivan Hudson) Allentown Beaver Falls Breidenthall, William R., 502 Hamilton St. Snodgrass & Company, Masonic Bldg. (Stew­ (William R. Breidenthall) art R. Snodgrass) Campbell and LeVan, 902 Linden St. (L. Roy Campbell, Walter Jacob LeVan) Bethlehem Carr, Rowland, 721 Walnut St. (Rowland Carr) Aubert, Erma Ledich, 265 E. Broad St. Faylor, Homer O., 315 Colonial Theatre (Erma Ledich Aubert) Bldg. (Homer O. Faylor) Margolis, Harry & Co., Union Bank Bldg. Hochstrasser, Henry W., 2324 Livingston (Harry Margolis) St. (Henry W. Hochstrasser) Risser, Earl T., 607 Commonwealth Bldg. Bloomsburg (Earl T. Risser) Achy, Russel E., Farmers National Bank Varricchio, Philip T., 2030 Walnut St. (Phil­ Bldg. (Russel E. Achy) ip Thomas Varricchio) Westgate, Kenneth H., 1219 N. Tacoma St. (Kenneth H. Westgate) Butler Miller-Morgan & Company, 316 N. Main Altoona St. (Edward O. Miller) Young & Company, 1210-12 Thirteenth St. (J. W. Oakes) Callery Kennedy, Clair R., Box 113 (Clair R. Ardmore Kennedy) Lindinger, Elmer J., 16 E. Lancaster Ave. (Elmer J. Lindinger) Cheltenham Rockey, Charles S. & Co., 15 E. Lancaster O’Donnell, John J., 4 Lawnside Rd. (John Ave. (Edward J. Lutz) J. O’Donnell) Bala-Cynwyd Chester McDevitt, John F., 18 Bryn Mawr Ave. Rudman, Melvin, 605 Crozer Bldg. (Melvin (John F. McDevitt) Rudman) Firm List of Members 107

Pennsylvania (Continued) Claysburg Hoffman, John Robert, 210-211 Kline Bldg. Lingenfelter, Donald R., (Donald R. Ling­ (J. R. Hoffman) enfelter) Kuhn and Company, 403 Keystone Bldg. (Guy H. Bogar, Joseph A. Coggins, Walter Clearfield F. Kuhn) Laventhol, Krekstein & Co., 500 Black­ Scott and Rabe, 106 N. Second St. (George stone Bldg. (Lawrence N. Desaretz) Scott, David F. Rabe, Russell Jackson) Main and Company, Commerce Bldg. (A. T. Contie, Joseph W. Kettering, Jack A. Clifton Heights Shindle) Murphy, James J. (James J. Murphy) Procasco, Charles E., 302 Dauphin Bldg. (Charles E. Procasco) Cynwyd Ritter, Todd and Haayen, 512 N. 2nd St. Magen, George, 14 Levering Circle (George (Robert E. Ritter) Magen) Schultz, H. A. and Company, Commerce Bldg. (Harry A. Schultz, David Sorin) Drexel Hill Snyder & Trively, 304 State Street Bldg. (Edwin W. Trively) uinan rank G , F R. & Co., 84 Warrior Rd. Snyder, Frank B., 905 N. Second St., P. O. (Francis R. Guinan) Box 881 (Frank B. Snyder) Waggoner, Donald C., 217 Forster St. (Don­ Dubois ald C. Waggoner) Kessler, Sharkey, Peterson and Kopp, Du­ Wildeman, John V., 100 Market St. (John bois Deposit National Bank Bldg. (Charles V. Wildeman) C. Kessler, Carl F. Kopp, Lagrant N. Yaverbaum and Company, 405 Dauphin Bldg. Peterson, John J. Sharkey, Jr.) (Leonard D. Goldring, Irving Yaverbaum, Samuel L. Yaverbaum) Easton Degen, Messer and Company, 510 Alpha Hatboro Bldg. (D. H. Messer) Webb, Harmon M., 112 S. York Rd. (Har­ Leonard, A. J. & Company, Northampton mon M. Webb) National Bank Bldg. (Daniel W. Hildreth, 3rd, Manager) Hazleton Neumoyer, Chas. Wm. & Company, 209 Easton Trust Bldg. (Charles William Neu­ Kline, Bernard H., 502 Hazleton National moyer) Bank Bldg. (Bernard H. Kline) Learn, A. Sterling, Hazleton National Bank Reimert, Robert C., Northampton National Bank Bldg. (Robert C. Reimert) Bldg. (A. Sterling Learn) Schwarz, Frederick A., 808 Markle Bank Elizabethtown Bldg. (Frederick A. Schwarz) Weber and Will, 224 Markle Bank Bldg. Stouffer, Emory E., E. High St. (Emory (Joseph W. Weber, Gordon John Will) E. Stouffer) Hershey Ellwood City Nark, Leon Edward, 122 Linden Ave. (Leon Snodgrass and Company, 503 Lawrence Ave. Edward Nark) (Donald Lee Mulhollen) Hilltown Erie Rockel, John H. (John H. Rockel) Appletree, Herbert W., 702 Palace Hard­ ware Bldg. (Herbert W. Appletree) Jenkintown Culley, Harry B. and Company, 1403 G. Daniel Baldwin Bldg. (Robert F. Hauser- Fry, Hoch & Morgan, 808 West Ave. man) (Michael N. Tillger, Arthur W. Hoch) Ernst & Ernst, 1301 G. Daniel Baldwin Bldg. (1) (I. S. Babbitt, Manager) Johnstown Root, Spitznas and Smiley, Marine Bank Brett, John J. & Co., Cambria Savings Bldg. Bldg. (J. Douglas Smiley) (John J. Brett) Gettysburg Kittanning Daley, C. Samuel, 57 York St. (C. Samuel Krizmanich, Michael, Jr., Gruskin Bldg. Daley) (Michael Krizmanich, Jr.) Greensburg Lancaster Conti, George A., First National Bank Bldg. Bertz, Paul S., 537 W. Chestnut St. (Paul (George A. Conti) S. Bertz) Dorwart, William V., 516 Fulton Bank Bldg. Harrisburg (William V. Dorwart) Boyer, Lee E. and Company, 216 Pine St. Ernst & Ernst, 707 Griest Bldg. (Charles E. (Winfield E. Koehler, Raymond E. Mes­ Hass, Manager) simer) Gerhart, Paul, 1235 E. Orange St. (Paul Dunn & Kreps, 229 State St. (Philip M. Gerhart) Dunn) Hatter, Harris & Beittel, 303 Fulton Na­ Fishel, Baskin and Company, 216 Locust tional Bank Bldg. (Austin M. Beittel, Jo­ St. (Philip W. Fishel) seph V. Briggs, J. Paul McEllhenney) Harkness, Joseph R., 124 Walnut St. (Joseph Kimmel, Abram S., Fulton National Bank R. Harkness) Bldg. (Abram S. Kimmel) 108 American Institute of Accountants

Pennsylvania (Continued) Kuntz, Richard F., 122 N. Prince St. (Rich­ Donovan, Carbis A. Walker, Thomas E. ard F. Kuntz) Gettings) Sheetz, J. Paul, 50 Spencer Ave. (J. Paul Weiner, Philip and Company, First National Sheetz) Bank Bldg. (Philip Weiner, Sol Weiner) Stine, Ralph E., 502 Fulton Bank Bldg. (Ralph Edward Stine) Strosser, Norman G., 620 Fremont St. (Nor­ Norristown man G. Strosser) Brogan, John E., 317 Swede St. (John E. Trout, Paul H., 453-461 Breneman Bldg. Brogan) (Paul H. Trout) Dreslin, Robert G. and Company, 303 Nor­ ristown Penn Trust Bldg. (Robert G. Dres­ Lansdale lin, David P. Harris) Fadeley, Edward Hubbert, 300 South Broad Follet, L. H., 1303 W. Oak St. (L. H. St. (Edward Hubbert Fadeley) Follet) Gilbert, Early Lyman, 300 W. Main St. Fry, Hoch & Morgan, Montgomery Trust (Early Lyman Gilbert, Early Lyman Gil­ Arcade (Clyde R. Fry, Vernon W. Morgan) bert, Jr.) Riccio, Leonard L., 504 Swede St. (Leonard L. Riccio) Lansdowne Rieger, Stanley, 540 Swede St. (Stanley Preston and Company, 108 W. Baltimore Rieger) Ave. (James J. Jordan, Henry J. Preston, Harry K. Young) Oil City Lebanon Brewster, Maurice A., 504 Fair Bldg. (Mau­ rice A. Brewster) Miller, Robert L. & Company, 428 Chest­ Fox & Company, Oil City National Bank nut St. (Edward A. Folmer, Robert L. Bldg. (Clarence J. Fox, John S. May) Miller) Nern, Howard C., 220 Veach Bldg. (Howard Ritter, Todd and Haayen, 811 Cumberland C. Nern) St. (James U. Todd) Lewistown Palmyra Laventhol, Krekstein & Co., 3 N. Wayne Kreider, Richard E., Valley Trust Bldg. St. (Harold S. Cinoman, Manager) (Richard E. Kreider) Lititz Miller, Wilbur B., 117 Liberty St. (Wilbur Philadelphia B. Miller) Abel, Norman, 1315 Walnut St. (7) (Nor­ man Abel) McKeesport Acker, N. DelRoy, 2209 Walnut St. (3) (N. Anderson, Moeller & Company, 226 Fifth DelRoy Acker) Ave. (Erik S. Moeller) Adams, Harvey H., 1622 Chestnut St. (3) Sheppard, Budd E., 314 Sixth Ave. (Budd E. (Harvey H. Adams) Sheppard) Adler, Felix & Co., 1020 Lewis Tower Bldg. Wintner, Harold, 145 Fifth Ave. (Harold (2) (Leonard Berg) Wintner) Adler, Morton H., 2021 Walnut St. (3) (Morton H. Adler) Alexander, Gregory P., 611 Harrison Bldg. Meadville (2) (Gregory P. Alexander) Armstrong, James Alfred, Jr., 253 Arch St. Alterman and Margolis, 1232 Bankers Se­ (James Alfred Armstrong, Jr.) curities Bldg. (7) (Murray L. Alterman, Bell and Company, 403 Trust Company Philip Isaac Margolis) Bldg. (William J. Phelan) Altman, Mullahy & Co., 1000 Bankers Se­ curities Bldg. (Harry A. Altman) Mohnton Andersen, Arthur & Co., 117 S. 17th St. Johns, Paul A., 113 Main St. (Paul A. (3) (Marion F. Stone) August, John J., 1700 Walnut St. (3) (John Johns) J. August) Morrisville August, Maurice M., 12 S. 12th St. (7) (Maurice M. August) Burton, Anthony, 20 N. Pennsylvania Ave. Axelrod, Murray M., 600 Bankers Securities (Anthony Burton) Bldg. (7) (Murray M. Axelrod) Eby, A. James, 88 Fairview Ave. (A. James Balen, A. Warner, 12 S. 12th St. (7) (A. Eby) Warner Balen) Barow, Samuel M., 4725 Walnut St. (39) Narberth (Samuel M. Barow) Ballingall, William & Co., 511 Haverford Beck, Berk & Company, 1406 Fox Bldg. Ave. (John B. Ballingall) (Edward H. Beck, Maxwell H. Rasman, Roy B. Rieder, Abraham B. Solow) New Brighton Beck, Rosen & Co., 2044 Pine St. (Paul Grossman) Thaw, Murray C., P. O. Box 298 (Murray Becker, Abraham L., 1428 S. Penn Square C. Thaw) (2) (Abraham L. Becker) Bell, Geo. D. & Co., 1062 Drexel Bldg. New Castle (Geo. B. Bell, Geo. D. Bell) Walker, Carbis & Associates, 705-7 Law­ Berenson, Jerome N., 5431 Belmar Terrace rence Savings & Trust Bldg. (Thomas J. (43) (Jerome N. Berenson) Firm List of Members 109

Pennsylvania (Continued) Berger, Samuel D., 1211 Chestnut St. (7) Eisenberg, Kostman & Co., 805 Lewis Tower (Samuel D. Berger) Bldg. (2) (Warren L. Eisenberg, Arthur S. Berk and Berk, Western Saving Fund Bldg. Kostman) (7) (Irwin Berk, Rudolph Berk) Elfman, I. S., 12 S. 12th St. (I. S. Elfman) Berkowitz, Herbert, 715 Witherspoon Bldg. Elias, Handler & Perrick, 1010 Bankers (Herbert Berkowitz) Securities Bldg. (7) (Samuel J. Elias, Ben­ Berkowitz, Hyman B., 1827 Land Title Bldg jamin Handler, Isidore Perrick) (10) (Hyman B. Berkowitz) Elkins, Harry S., 1326 Fairmount Ave. Bernstein, Morris, 812 Packard Bldg. (2) (Harry S. Elkins) (Morris Bernstein) Emerson, F. B. & Company, 918 Girard Bernstein and Salkind, Broad and Locust Trust Bldg. (Frederick Bradford Emerson) Sts. (Stanley J. Bernstein) Epstein, Max, 1011 Finance Bldg., 1416 S. Bershad, Albert M. & Co., 1420 Walnut St. Penn Sq. (2) (Max Epstein) (Joseph R. Goldfarb, Herbert C. Sarvet- Ernst & Ernst, 123 S. Broad St. (9) (J. H. nick) Hecht, C. M. Jones, William W. Jones, Berson, Harold, 641-42 Western Saving Fund Francis Murphey) Bldg. (7) (Harold Berson) Eskin, Emanuel D., 1406 Fox Bldg. (3) Blumberg, William S., 1305 Vine St. (7) (Emanuel D. Eskin) (William S. Blumberg) Estes, Zink and Tait, 1500 Commercial Trust Blumenthal, Herman, Suite 607, Market Bldg. (John P. Lally, Jr.) Street National Bank Bldg. (Herman Blu­ Fahrer, Simon S., 2000 Commercial Trust menthal) Bldg. (2) (Simon S. Fahrer) Braverman, Frank P., 1401 Western Savings Fair, George, 8241 Temple Rd. (19) (George Fund Bldg. (Frank P. Braverman) Fair) Brener, Max & Company, 1012 Fox Bldg. Feldman & Feldman, Market Street National (Max Brener) Bank Bldg. (Leonard Feldman) Brown, Lawrence E. and Co., 1917 Fidelity- Feldman, Jerome, 616 Bulletin Bldg. (7) Philadelphia Trust Bldg. (Addison Reid (Jerome Feldman) Brown, William Edwin Dill) Feldman, Leonard J., 949 E. Slocum St. (26) Cades, Abraham, 227 Lafayette Bldg. (6) (Leonard J. Feldman) (Abraham Cades) Felzer, Jack H. and Co., 1606 Walnut St. Cades & Company, 12 S. 12th St. (Ralph E. (3) (Jack H. Felzer) Cades) Fernald & Company, 110 S. 20th St. (3) Cahan, Somerman & Spewak, Bankers Se­ (Charles E. Fernald, Earl L. Cox, J. Leroy curities Bldg. (7) (Bernard Robert Cahan) Vosburg, Lawrence H. Baberick, Edward J. Carroll, Arthur, 5448 W. Berks St. (31) Turner, Charles F. Miller, Jr., Mary J. (Arthur Carroll) King, Bernard L. McDevitt) Clader, Will-A, Packard Bldg. (Will-A Finestone, Roy, 121 S. Broad St. (7) (Roy Clader) Finestone) Cogen, Sklar and Company, 2020 Chestnut Fisher and Kandel, 215 S. Broad St. (Law­ St. (3) (William E. Sklar) rence H. Kandel, Samuel M. Fisher) Cohen and Blumenthal, 1411 Walnut St. Fox, Morris, 1411 Walnut St. (2) (Morris (Herman B. Blumenthal, Ernest M. Cohen) Fox) Cohen, Harry K. & Company, 42 S. 15th St. Frank, Allen, 1213 Broad-Locust Bldg. (2) (Harry Cohen) (Allen Frank) Cohen, Morris J. & Co., 600 Bankers Securi­ Fratkin, Ralph M. & Co., Market Street ties Bldg. (Harry H. Cohen, Morris J. National Bank Bldg. (Ralph M. Fratkin) Cohen) Gantman, Jack A. & Co., 121 S. Broad St. Cohen, Solomon and Co., 226 S. 15th St. (7) (Jack A. Gantman, David Wexler) (Albert C. Cohen) Gitler, Isadore, 2419 N. 56th St. (31) (Isa­ Coughlan, Edw. A. & Co., 123 S. Broad St. dore Gitler) (9) (Edw. A. Coughlan, John J. Coughlan, Glasberg, M. S. & Co., 1714 Bankers Securi­ Alexei L. R. Kovner, Leonard P. Connolly, ties Bldg. (7) (Meyer S. Glasberg, William Harold J. McConnell) Glasberg) Cozen, Sidney, 8271 Forrest Ave. (19) (Sid­ Glendening, Frank S. & Co., 1816 Lincoln- ney Cozen) Liberty Bldg. (Richard J. Gallagher, Frank S. Glendening) reamer ilton C , M B„ 1616 Western Saving Glickman, Berkovitz & Co., 1106 Fox Bldg. Fund Bldg. (7) (Milton B. Creamer) (3) (Leonard P. Glickman) Dale, Ernest H., 1222 Lincoln-Liberty Bldg. Glickman, Sydney, 1211 Chestnut St. (Syd­ (Ernest H. Dale) ney Glickman) Diamond, A. L. & Co., 714 Bankers Securities Gold and Gold, 1528 Walnut St. (Sidney J. Bldg. (7) (A. L. Diamond, Emanuel Stein) Gold) DiAntonio and Marucci, Commercial Trust Goldenberg, Rosenthal Company, 1040, 12 Bldg. 15th St. and S. Penn Sq. (Angelo E. S. 12th St. (7) (Benjamin Goldenberg, DiAntonio) Leonard Koplin) Dickerman & Brown, 1208 Girard Trust Co. Goldfarb, Hy, 1223 Widener Bldg. (7) (Hy Bldg. (2) (William Brown) Goldfarb) Dubin, Irwin, 121 S. Broad St. (7) (Irwin Goldner, Sidney D., 1167 E. Sharpnack St. Dubin) (19) (Sidney D. Goldner) Duffell, William R., Girard Trust Bldg. Goldsmiths’ Accountants, 1616 Walnut St. (2) (William R. Duffell) (3) (Charles J. Faunce, Jack F. Adler, Dunn, Howard M. & Co., 1238 Lincoln- Frank B. Johnson, Frank L. Tosti) Liberty Bldg. (Howard M. Dunn, Robert Goldstein & Goldstein, 227 Lafayette Bldg. E. Levy, Melvin M. Kreiner) (6) (Sidney B. Goldstein) Edwards & Edwards, 1201 Lewis Tower (2) Gottfried, Kessler & Co., 1315-17 Walnut (Leroy E. Edwards) Street (7) (Victor J. Gottfried) 110 American Institute of Accountants

Pennsylvania (Continued) Gray, Robert, 202 North Broad St. (2) Keim, Hervey C., 1218 Girard Trust Bldg. (Robert Gray) (Hervey C. Keim) Greenspun, Norman H., 710 Western Saving King & Co., 213 S. Broad St. (7) (Malcolm Fund Bldg. (7) (Norman H. Greenspun) Marryat) Greenwald, Thomas S., 6613 N. 7th St. (26) Knorr, William F., 1900 Chestnut St. (Will­ (Thomas S. Greenwald) iam F. Knorr) Griffith and Company, 2300 Girard Trust Kopp, Fishman & Vogel, 829 Lewis Tower Company Bldg. (2) (Oliver Drummond, Bldg. (Edward Fishman, Simon S. Vogel) Richard R. Sooy, William R. Terres) Krantz, B. Sidney, 1232 Bankers Securities Groner, Harvey D., 1300 Market St. Na­ Bldg. (B. Sidney Krantz) tional Bank Bldg. (2) (Harvey D. Groner) Kravitz, Frederick, 1704 Walnut St. (3) Gross and Master, 1010 Bankers Securities (Frederick Kravitz) Bldg. (7) (Joseph S. Gross, Irving Master) Kreizman, Jack A., 1716 Cherry St. (7) Guerin, Francis J., 4229 Lansing St. (36) (Jack A. Kreizman) (Francis J. Guerin) Landesman, Samuel, 1410 Market Street Na­ Gutnick, A. L., 1129 Bankers Securities Bldg. tional Bank Bldg. (7) (Samuel Landesman) (7) (Abe L. Gutnick) Landsburg, James M., Architects Bldg., 117 Hackmaster, John W. & Co., 711 Morris S. 17th St. (3) (James M. Landsburg) Bldg. (2) (John W. Hackmaster) Laventhol, Krekstein & Co., 1528 Walnut Hamilton & Francis, 206 Ripka Ave. (Rus­ St. (2) (Leon B. Bernstein, Robert L. sell Hamilton) Ferst, Stanley D. Ferst, Albert Goldstein, Hare, Young & Company, 1510 Western Isadore H. Krekstein, Lewis J. Laventhol, Saving Fund Bldg., Broad & Chestnut Sts. Isadore W. Newman, Isadore H. Rosenberg, (Frank E. Hare, John H. Prentice) George L. Rosenbloom) Harris, Frank W., Jr., 1422-27 Lewis Tower Lavin, Sol & Co., 1016 Girard Trust Co. Bldg., 15th & Locust Sts. (2) (Frank W. Bldg. (2) (Martin Parelman) Harris, Jr.) Lefferts, Wm. Reuben & Co., 1222 Lincoln- Harris, Walter P., 410 S. 15th St. (Walter Liberty Bldg. (Wm. Reuben Lefferts) P. Harris) Leonard, A. J. & Company, 1436 Lincoln- Hartunian, Albert A., 451 S. 51st St. (43) Liberty Bldg. (Albert Greenbaum, Abraham (Albert A. Hartunian) J. Leonard) Haskins & Sells, 1638 Land Title Bldg. (10) Levess, Elliott, Rose & Abramson, 123 S. (Frank E. Gray, A. B. Richardson, John Broad St. (9) (Arthur H. Abramson, Aaron S. Schumann) M. Rose) Hass and Company, 1428 S. Penn Square (2) Levick, Auritt & Co., Market Street National (Louis H. Hass, Sol Robbins) Bank Bldg. (7) (Nathan Auritt, Allan M. Hauch, John P., 1986 Cheltenham Ave. (38) Levick) (John P. Hauch) Levin, David Company, 1332 Bankers Se­ Heaton, W. C. and Company, 160 N. 15th St. (2) (Charles W. Petersen) curities Bldg. (David Levin, Lewis Stern Heins, John & Co., 1421 Chestnut St. (2) Weiss) (Alfred C. Brombach, William M. Gwynn, Levin, Norman, 4901 Oxford Ave.-9B (24) Stephen A. Girard, James A. McQuail, Jr., (Norman Levin) Albert G. Metz, Jr.) Levin, Oberfield & Co., 226 South 16th St. Herr and Herr, 1701 Arch St. (3) (John (2) (Albert J. Levin, Richard J. Oberfield) P. Herr) Levine, Simon H., 508 Market Street National Hoffman, Bragin & Company, 1315 Walnut Bank Bldg. (7) (Simon H. Levine) St. (Joseph Bragin) Levitt, Alan, 121 S. Broad St. (7) (Alan Holtzman, Robert M., 1522 Lincoln-Liberty Levitt) Bldg. (Robert M. Holtzman) Levy, M. William, 323 N. 13th St. (7) (M. Hotchkin and Dohan, 1524 Land Title Bldg. William Levy) (10) (Paul D. Dohan, Robert F. Hotchkin) Lichtenstein, Oscar S., 602 Jefferson Bldg. Howe, William E. & Co., 2320 Lincoln-Li­ (7) (Oscar S. Lichtenstein) berty Bldg. (7) (Geo. W. Campbell) Lift, Morris, Lewis Tower Bldg. (7) (Morris Hughes and Fisler, 4800 Baltimore Ave. (43) Lift) (Albert J. Fisler) ink ross and ompany Hunziker and Quinlan, 123 S. Broad St. (9) L , G C , 1405 Locust St. (Joseph P. Quinlan) (2) (Harry S. Gross, Jules Link) Isaacman, Irving, 4801 N. Broad St. (41) Linsalata, J. J. AND Co., 1518 Walnut St. (Irving Isaacman) (2) (Joseph J. Linsalata) Jemison, Samuel & Co., 2116 Girard Trust Linvill & Parry, 12 S. 12th St. (John Carle Bldg. (2) (Samuel M. Jemison) Parry, Jr.) Jennings, Thomas F., 4800 N. Camac St. Livingston, Montgomery & Co., 1518 Wal­ (41) (Thomas F. Jennings) nut St. (Esper L. Dix, Joseph Dolphin, Jones, Emlyn E., 1415 Land Title Bldg. Donald M. Livingston, John Morton, James (10) (Emlyn E. Jones) S. Montgomery, Jr., Alvin T. Peppler) Jonik, Edward L., 545 N. 23rd St. (30) Lybrand, Ross Bros. & Montgomery, Pack­ (Edward L. Jonik) ard Bldg. (2) (Roger H. Burd, George R. Kaercher, Charles W., 1518 Walnut St. Drabenstadt, Clarence R. Haas, George A. (Charles W. Kaercher) Hewitt, John Hood, Jr., James J. Mahon, Kahn, L. A. and Company, 1408 Bankers Jr., John L. Moneta, Glenn O. Petty, T. Securities Bldg. (7) (Leon A. Kahn, Samuel Edward Ross, Gustave F. Schweitzer, Harry Resnikoff) H. Steinmeyer, Harry Zug) Kaiser and Markmann, 2812 Guilford St. Lynch, J. Raymond, 915 Land Title Bldg. (15) (Walter J. Kaiser) (John Raymond Lynch) Katz, H. Louis, 1006 Lafayette Bldg. (6) MacAlpine, J. C. & Son., 1411 Walnut St. (H. Louis Katz) (2) (John C. MacAlpine, Jr.) Firm List of Members 111

Pennsylvania (Continued) McCaffrey and Peters, 1717 Spruce St. Glover, Howard E. Hansen, Samuel H. (Henry S. McCaffrey, William H. Peters, Laverty, George C. Lieb, Francis Small) Jr.) Podolsky, Albert, 7921 Fayette St. (Albert Mack & Company, 1420 South Penn Sq. Podolsky) (Harry J. Mack) Price Waterhouse & Co., 123 S. Broad MacNeal, Keetz & Allen, 2013 Packard St. (9) (Jonathan O. Dickinson, Robert W. Bldg. (S. Kenneth Allen, John J. Keetz, Williams) Kenneth Forsythe MacNeal) Prince, Esock, 1023 Bankers Securities Bldg. Magitson, Samuel W., 703 Commercial Trust (7) (Esock Prince) Bldg. (2) (Samuel W. Magitson) Pure, Albert R., 1023 Bankers Securities Main and Company, 2222 Packard Bldg. Bldg. (7) (Albert R. Pure) (Benjamin Bricklin, John Sinclair Cowing, Rapoport, Segal and Lepoff, 501 Liberty Joseph C. Hudson, Russel S. Hunsberger, Trust Bldg., (Nathan S. Lepoff) LeRoy Layton, Jr., Thomas Murphy, Jr., Reese, A. H. & Co., 3320 Lewis Tower Bldg. William E. Shirley, Ross S. Tippin, Charles 15th & Locust Streets (Arthur H. Reese) F. Toewe, John B. Welsh) Reischer, Alfred, 700 Lewis Tower Bldg. Malaski, Mitchel M., 914 Locust St. (7) (2) (Alfred Reischer) (Mitchel M. Malaski) Rennick, J. G. & Company, Bankers Securi­ Markel and Rigby, 918 Land Title Bldg. ties Bldg. (7) (Julius G. Rennick, J. Irving (10) (Gideon H. Markel, James Lord Rig­ Weinberg) by) Revell, Elwood B. & Co., 1411 Walnut St. Mathieson, Aitken & Co., 112 S. 16th St. (2) (Elwood B. Revell) (2) (John N. Aitken, Jr., William B. Ricker, Sheldon & Co., 1202 Morris Bldg. Haines, Robert P. Hughes, J. Cyril Mc­ (Walter E. Sheldon) Garrigle, Samuel W. Price, Frederick K. Rishel, David H., 5515 Wissahickson Ave. Reese, Henry T. Schug) (44) (David H. Rishel) McAlpine, Russell A., 812 Packard Bldg. Robbins, Davld L., 2100 Walnut St. (3) (2) (Russell A. McAlpine) (David L. Robbins) McCluskey, William D., Architects Bldg. Rockey, Charles S. & Co., 1200 Bankers (3) (William D. McCluskey) Securities Bldg. (7) (Robert Caldwell, Jr., McConnell & Breiden, 1832 Fidelity-Phila­ William Craemer, Jr., David M. Fillman, delphia Trust Bldg. (9) (William L. Azpell, Willard R. Ginder, Lawrence J. Klauder, Jr., Hugo R. Breiden, Howard H. McCon­ David E. Longacre, Jr., Charles S. Rockey, nell, Harry C. Messinger, Lawrence J. John H. Schenck, Clarence Q. West, Lester Scully) Wichterman, Sydney V. Young) Medoff & Medoff, 810 Fox Bldg. (David M. Roomberg, Gerald A., Lafayette Bldg. (6) Medoff) (Gerald A. Roomberg) Miller, George A. & Co., 1520 Girard Trust Root, Morris J., 610 Lafayette Bldg. (Mor­ Company Bldg. (H. Edward Slough) ris J. Root) Miller, Osteroff & Fair, 1616 Walnut St. Rosenfeld, Goldblum and Weiss, 629 Chest­ (3) (Manuel E. Miller) nut St. (6) (Samuel G. Goldblum) Mitchell, A. Robert, 215 S. Broad St. (A. Ross, Leonard H., 1414 S. Penn Sq. (Leonard Robert Mitchell) H. Ross) Moll, Robert F. & Co., 1005 Public Ledger Ross, Morris H., 1411 Walnut St. (2) (Mor­ Bldg. (Robert F. Moll) ris H. Ross) Morgan & Company, 1420 Walnut St. (How­ Rubenstein, Kohn & Co., Bankers Securities ard W. McClurken) Bldg. (7) (Milton B. Kohn) Morton, Arthur F. & Co., 220 S. 16th St. Rudney & Rudney, 910, 1422 Chestnut St. (2) (Frederick M. H. Currie, Arthur F. (Allen E. Rudney, Frank M. Rudney) Morton, Robert Scott Noone) Rudolph, Palitz & Co., 732 Land Title Bldg. Moxey, Edward P. & Co., 1421 Chestnut St. (Louis R. Palitz, Louis Rudolph) (Arthur T. Cameron, William A. Johnson, Russman, Max, 1232 Bankers Securities Bldg. Gordon A. Schofield) (7) (Max Russman) Myers, Herbert, 1400 Bankers Securities Satterthwaite, J. Ralph, 214 Western Saving Bldg. (Herbert Myers) Fund Bldg. (7) (J. Ralph Satterthwaite) Needleman, Samuel J. & Co., 1000 Liberty Savor, Milton J., 204 Fuller Bldg., 10 S. Trust Bldg. (Lawrence C. Harris, Samuel 18th St. (3) (Milton J. Savor) J. Needleman) Schafer, Esler D., 1509 Land Title Bldg. Neff, Sidney L., 1000 Schaff Bldg. (2) (Esler D. Schafer) (Sidney L. Neff) Schindler, Sol D. & Co., 730 Widener Bldg. Nemore, H. L. Co., 916 Walnut St. (7) (7) (Sol D. Schindler, Leonard D. Bezark) (Henry L. Nemore, Harris R. Margolis) Schmidt & Walker, 1416 Chestnut St. (Joseph Niden, Frank D. & Company, 1806 Girard S. Schmidt, Robert J. Walker) Trust Company Bldg. (2) (Frank D. Niden, Schwartz & Mayer, 1218 Chestnut St. (Max Melvin W. Niden) S. Mayer, Irving H. Schwartz) Novack, Bernard M., 606 Land Title Bldg. Schwartz, Ralph, 1204 Land Title Bldg (10) (10) Broad and Chestnut Sts. (Bernard M. (Ralph Schwartz) Novack) Schwerin, E. M. and Company, Packard O’Connell, Robert A., 1539-43 Western Bldg. (2) (Joseph Piasecki, E. Marx Schwe­ Saving Fund Bldg., S. E. Cor. Broad & rin) Chestnut Sts. (7) (Robert A. O’Connell) Scovell, Wellington & Company, Liberty O’Neill, Thomas M. & Co., 2222 Lewis Trust Bldg. (Eugene H. Ogdin, Manager) Tower (2) (Thomas M. O’Neill, John W. Shanholtz, David, 1505 Race St. (2) (David Vondercrone, Jr.) Shanholtz) Peat, Marwick, Mitchell & Co., 1500 Wal­ Shapey, Ralph, 6337 Oakland St. (Ralph nut St. (2) (Thomas Carroll, Elmer L. Shapey) 112 American Institute of Accountants

Pennsylvania (Continued) Shapiro, D. H. Company, 1616 Walnut St. Goldwald, John B. Moore, George K. Wat­ (David R. Gettlin, Elmer I. Rosen, Davis son, Harold J. Watson, H. Oscar Zimmer­ H. Shapiro) man) Shapiro and Gussman, 1409 Market Street Watt, Alexander Henry, 1346 Chestnut St. National Bank Bldg. (19) (Irving D. Guss­ (7) (Alexander Henry Watt) man) Webb, Erma P., 1700 Walnut St. (Erma P. Shapiro, William, 1600 Bankers Securities Webb) Bldg. (7) (William Shapiro) Weiner, Abraham I., 8211 Fayette St. (19) Sherrat, William, 1415 Land Title Bldg. (Abraham I. Weiner) (10) (William Sherratt) Weinrott, Edgar R., Bankers Securities Bldg. Shreibman, Oscar, Suite 724, Jefferson Bldg. (Edgar R. Weinrott) 1015 Chestnut St. (Oscar Shreibman) Weissinger, Charles & Co., 145 N. 16th St. Simons, Wachs & Company, 2140 Land Title (Charles Weissinger, Charles Weissinger, Jr.) Bldg. (10) (David Victor Wachs) Welsch, Marvin A., 1015 Lewis Tower Bldg. Singer, Victor L., 603 Lewis Tower Bldg. (2) (2) (Marvin A. Welsch) (Victor L. Singer) Wheeler, Crosbie, Seiler and Company, 121 Sklar, Carmosin & Company, 910 Bankers Broad St. (7) (Dean B. Seiler) Securities Bldg. (7) (Milton Carmosin, Williams, Roy E. & Co., 1125 Spruce St. Clement Perlman, Irvin Sklar) (Sidney S. Shulman) Sladek, Joseph F., 401 N. Broad St. (8) Willis, Alexander, 2216 N. Graham St. (31) (Joseph F. Sladek) (Alexander Willis) Smith, Daniel G. & Co., 1403 Bankers Se­ Wilson, Andrew S. 1024 Foulkrod St. (An­ curities Bldg. (David D. Fishman, Daniel drew S. Wilson) G. Smith) Wilson & Quinlan, 2300 Lincoln-Liberty Speakman, Frank M., 456 Bourse Bldg. Bldg. (Thomas J. Quinlan) (Frank M. Speakman) Winderman, Caplan and Co., 1512 Fox Bldg. Speiser, Allen, 14 Trent Road (31) (Allen (3) (Herman Winderman) Speiser) Wolf and Company, 1616 Walnut St. (Mur­ Stauffer Bunn & Chambers, 1518 Walnut ray C. Hotchkiss, Oscar V. Wallin, Philip St. (2) (Charles R. Chambers, Paul P. George Zink, Jr.) Dickes, Donald J. Kester, Ralph L. Stauffer) Wright, H. Winfield & Co., 1802 Spring Stein, Louis & Co., 1111 Lewis Tower Bldg. Garden St. (H. Winfield Wright) (2) (Leon Goldberg, Martin L. Goldberg, Yampolsky, Louis J. and Son, 803 Jefferson Louis Stein) Bldg. (Louis J. Yampolsky) Steinberg, Herman M., 2103 Market Street Young, Arthur & Company, 123 S. Broad National Bank Bldg. (7) (Herman M. St. (9) (William D. Conklin) Steinberg) Zamrin, S. K. & Co., 1537 Chestnut St. (2) Steinberg, I. K. and Son, 1505 Race St. (2) (Sidney K. Zamrin) (Sidney Steinberg) Steinberg, Spiegel and Company, 1619 Wal­ Philipsburgh nut St. (3) (Murray Spiegel, Benjamin Steinberg) Johnston, Clifford Ancel, Passmore Bldg. Sterling, Stoughton, 1440 Land Title Bldg. (Clifford Ancel Johnston) (10) (Stoughton Sterling) Pittsburgh Stockton Bates & Company, 1411 Walnut St. (2) (John L. Ricketts) Anderson, Moeller & Company, 1404 Frick Stredler and Stredler, 909 Market Street Bldg. (19) (John M. Anderson) National Bank Bldg. (7) (Nathan H. Stred­ Appel, Clarence F. K., 3213 Sunnyside Rd. ler) (34) (Clarence F. K. Appel) Tait, Weller & Baker, 225 S. 15th St. (2) Bachrach, Sanderbeck & Company, 1508 (Arnold N. Parris, Frank M. Tait, Robert Farmers Bank Bldg. (Jerome C. Bachrach, L. Weller) Michael D. Bachrach, Paul Katzen, John Talus, Melvin, Bankers Securities Bldg (Mel­ R. McKeever, J. Maxwell Neely, William W. vin Talus) Nuernberg, Lawrence P. Quill, Adrian F. Tietze, Pomfret & Co., 219 N. Broad St. Sanderbeck, Murray H. Swartz) (7) (Edward J. Pomfret) Balmuth, Nathan P. 802 Grant Bldg. (Na­ Tolan, Joseph F., 3234 Lewis Tower (Joseph than P. Balmuth) F. Tolan) Barnes & Company, 1707 Clark Bldg. (22) Tonkinson, J. F., Jr., 2204 St. James St. (E. A. Ford Barnes, Frank Irvin) (J. F. Tonkinson, Jr.) Bielau, O. T. & Company, 437 Grant St. Trimble & Niessen, 1008 Western Savings (19) (Otto T. Bielau, Harry Coon, Harry Fund Bldg. (Charles E. Niessen) Coon, Jr., Walter J. Tierney) Turner, Crook and Zebley, 1622 Chestnut Chiurazzi & George, 108 Smithfield St. (22) St. (3) (Richard H. Crook, Richard L. (Thomas L. George) Entwisle, Clarence L. Turner, John H. Zeb- Cohen, Joseph B., 610 Berger Bldg. (Joseph ley, Jr.) B. Cohen) Vallei, Frank, Widener Bldg. (7) (Frank Colledge, William W., 1200 Jones Law Bldg. Vallei) (William W. Colledge) Van Dusen, Clarence H. & Co., 615 Chest­ Collins & Company, 1643 Oliver Bldg. (22) nut St. (6) (Clarence H. Van Dusen) (Gerald I. Collins) Waldbaum, Rockower & Company, 1422 Conniff, Eugene A. Company, 717 Park Chesnut St. (2) (Ellis Berkowitz, Ephraim Bldg. (Eugene A. Conniff) Hoffman, J. R. Rockower, Morris Thomas, Conrad, R. K., 1534 W. Oliver Bldg. (22) A. B. Waldbaum) (R. K. Conrad) Walzer, Herman M., 1828 Lewis Tower Crawford and Ellenbogen, 1412 Berger Bldg. (2) (Herman M. Walzer) Bldg. (Joseph Ellenbogen) Watson, George K. & Company, 123 S. Culley, Harry B. and Company, 905 Clark Broad St. (M. Edward Drayer, Paul K. Bldg. (22) (George W. Long, Manager) Firm List of Members 113

Pennsylvania (Continued) Custer, Guy F., 407 Biddle Ave. (21) (Guy Peat, Marwick, Mitchell & Co., 1044 Henry F. Custer) W. Oliver Bldg. (22) (John F. Moeller) Diamondstone, Julius, Clark Bldg. (Julius Price Waterhouse & Co., 140 Stanwix St. Diamondstone) (22) (Edwin C. Chinlund, Robert M. Grif­ Eby, George W., Henry W. Oliver Bldg (22) fiths, J. Woodrow Mathews) (George W. Eby) Royston, W. T. Company, 908 Farmers Bank Epstein & Tabor, 913 Plaza Bldg. (19) (A. Bldg, (William T. Royston, Donald Deeley) J. Epstein, Harry P. Tabor) Rush & McGonigle, 705 Grant Bldg. (James Ernst & Ernst, 2912 Grant Bldg. (19) J. McGonigle, Wilfred D. Rush) (Bertrand J. Belda, Ross K. Conaway, Sabel, George J. & Company, 1000 Farmers Thomas N. Herreid, John R. Ranson) Bank Bldg. (22) (George J. Sabel) Evans and Bennett, Law & Finance Bldg. Schneider, A. L., 429 Fourth Ave. (A. L. (Richard Tinkey) L. Schneider) Frey, Lee, 2509 Library Rd. (34) (Lee Frey) Scully, Vincent C. A., 1808 First National Gabell, Frank C., 258 Crestview Dr. (36) Bank Bldg. (Vincent C. A. Scully) (Frank C. Gabell) Sheppard & Company, 1827 Oliver Bldg. Glausser, Grant H., Rm. 134, 1320 Penn (Lorenzo Lee Driggs, Charles C. Sheppard, Ave. (22) (Grant H. Glausser) John D. Sheppard, Henry Walter Uffelman, Gould, W. H. A., Empire Bldg. (W. H. A. Clifton L. Young) Gould) Sisterson, D. G. & Company, 1804 Grant Haskins & Sells, 140 Stanwix St. (22) Bldg. (J. R. Miller, M. S. Sieger, Douglas (Richard H. Grosse, A. Chester Livengood, G. Sisterson) Archibald F. Wagner) Snodgrass & Company, 1102 Park Bldg. (B. Hausman & Kettering, 303 Plaza Bldg. (19) D. Snodgrass) (Kenneth C. Kettering) Snyder, Ellinger & Davies, 1308 Farmers Hemphill, Adley W., 1544 Shady Ave. (Adley Bank Bldg. (Walter J. Bright, Leo C. Mul­ W. Hemphill) vihill) Hersperger & Co., 830 Grant Bldg. (19) Sodini, Vincent J., 7127 Hamilton Ave. (8) (John F. Love) (Vincent J. Sodini) Horovitz, Samuel, 1218 Highland Bldg. (6) Sperling, Max R., 608 Berger Bldg. (Max (Samuel Horovitz) R. Sperling) Horwath & Horwath, Oliver Bldg. (Herbert Sproul, R. C. & Sons, 150 McClellan Dr. M. Howson) (36) (Robert C. Sproul) Hosack, Specht, Muetzel & Wood, 917 Park Stanny, Norbert F., 2003 Commonwealth Bldg. (22) (W. H. Specht) Bldg. (Norbert F. Stanny) Jackley, Dougherty & Co., First National Stephens & Company, 1405 Investment Bldg. Bank Bldg. (22) (Wendell L. Jackley) (Leo J. Stephens) Kelly and Willison, 1211 Benedum-Trees Suto & Cengia, 1018 Grant Bldg. (19) Bldg. (22) (Paul J. Kelly, Robert B. Wil­ (Charles M. Atkinson, Bruno A. Cengia, lison) Alexander L. Suto) Komlyn & Company, 1505 Law & Finance Tishman, Stanley, 203 Fifth-Grant Bldg. Bldg. (Joseph Gilbert Karas, Nicholas Kom­ (19) (Stanley Tishman) lyn) Torrence, Robert W., 502 Renshaw Bldg. Koos, Theodore L., 211 Elm St. (Theodore (22) (Robert W. Torrence) L. Koos) Touche, Niven, Bailey & Smart, 504 Grant Leap, Joseph F., 1122 Empire Bldg. (22) Bldg. (19) (Robert M. Trueblood) (Joseph F. Leap) Vollbrecht, Charles M. Associates, 510 Leuin, Macy L., 443 Union Trust Bldg. (19) Jones Law Bldg., Annex (19) (C. M. Voll­ (Macy L. Leuin) brecht) Love, P. A. and Company, 1111 Plaza Bldg. Volovic, Andrew, 1907 Clark Bldg. (Andrew (19) (Percy A. Love) Volovic) Luick, Carl, 201 Berger Bldg. (19) (Carl Wechsler and Levine, 1001 Law and Finance Luick) Bldg. (19) (Arnold I. Levine, Irving A. Lybrand, Ross Bros. & Montgomery, Oliver Wechsler) Bldg. (22) (Joseph W. Bower, William F. Wehrheim, R. E. & Company, Investment Marsh) Bldg. (Regis E. Wehrheim) Main and Company, First National Bank Wright, Clarence L., Reis Run Rd. (2) Bldg. (22) (Frank Wilbur Main, M. C. (Clarence L. Wright) Conick, A. L. Jacobs, O. A. Bashor, A. R. Young, Arthur & Company, 430 Seventh Englehart, L. H. Hufnagel, J. F. Macha, Ave. (19) (John P. Brown, John L. Har­ D. W. Switzer, G. G. Thomas, R. C. Wet­ vey) zel, H. G. Womsley, R. G. Yinger, J. H. Young, Ralph W., 1432 Oliver Bldg. (22) Young, Jr.) (Ralph W. Young) Martucci and Company, 201 Manufacturers Bldg. (Peter J. Martucci) McCartan, J. R. & Co., 1208 Common­ Pottsville wealth Bldg. (22) (Paul E. Downs, J. R. Fishel, Baskin and Company, 15 South Centre McCartan, James W. Miller, James T. St. (Martin M. Baskin) Schneider, Ernest W. Turnbull) McGannon, George E., 7110 Thomas Blvd. (8) (George E. McGannon) Quakertown Moses, Eric and Company, 803 Clark Bldg. Sullivan, Timothy F. X., P. O. Box 35 (22) (Robert J. Arnold, William L. Kenz­ (Timothy F. X. Sullivan) leiter, Eric Moses) Muchow and Company, Park Bldg. (Robert Logie, William G. Muchow) Reading Panagulias, C. J. & Company, 300 W. North Baker, Ernest C., 230 N. 5th St. (Ernest Ave. (12) (Paul C. Panagulias) C. Baker) 114 American Institute of Accountants

Pennsylvania (Continued) Beard, John A. & Company, 632 Washington Stroudsburg St. (John A. Beard, W. Frank Lauden­ Crane, Herbert B., 18 S. 7th St. (Herbert slayer) B. Crane) Ernst & Ernst, 604 Colonial Trust Bldg. (Frank B. Carll) Titusville Herr, Robert R., 24 N. 6th St. (Robert R. Herr) Price, Jack, 202 Second National Bank Bldg. Jung, F. W., 315 Berks County Trust Bldg. (Jack Price) (F. W. Jung) Kane, James R., 1011 Penn St. (James R. Tyrone Kane) Schell, Oliver F., 1100 Logan Ave. (Oliver Knauer, William W., 522 Washington St. F. Schell) (William W. Knauer) LaManna, Jerome A., 632 Washington St. Uniontown (Jerome A. LaManna) Harper, Robert M., 7 E. Main St. (Robert Markley, George L., 22 N. Fifth St. (George M. Harper) L. Markley) Tenney and Company, 817 Second National Schlippert & Yerger, 526 Court St. (Robert Bank Bldg. (Ned L. McClure) F. Schlippert) Sponagle, Alvin W. & Company, 210 N. 6th Villanova St. (Harry F. Haag, Mark Reber) hea Turner, Crook & Zebley, 35 N. 6th St. (J. S & Co., Box 715 (John J. Shea) Craig Aikins) Warren Wenger, Raymond J., Baer Bldg. (Raymond J. Wenger) Curtis, Harold L., 311 Pennsylvania Ave., Wilson, F. Ferrer, 534 Washington St. (F. E. (Harold L. Curtis) Ferrer Wilson) Swanson & Company, 304 Fourth Ave. (Clarence O. Swanson) Sayre Washington Van Lewen, L., 100 N. Elmer Ave. (L. Van Lewen) Sproat & Clark, 73 S. Main St. (C. Ross Schuylkill Haven Sproat) Botz, James H., 10 Avenue D (James H. Stormwind, A. L., 609 Washington Trust Botz) Bldg. (Abraham L. Stormwind) Wayne Scranton Hughes, T. Morgan, Jr., 106 N. Aberdeen Barlow & Peterson, 215 N. Washington Ave. Ave. (T. Morgan Hughes, Jr.) (3) (William H. Peterson, Jr.) Bell, Grant L., 604 First National Bank Waynesburg Bldg. (Grant L. Bell) Eckersley Accounting Service, Scranton- Milinovich, M. A., 408 County Office Bldg. Lackawanna Trust Bldg. (Vance L. Eckersley, (M. A. Milinovich) Robert N. Eckersley) Harrington, Walter J., 303 Brooks Bldg. West Chester (3) (Walter J. Harrington) Sanville, Henry F., Jr., 19 S. High St. Mulherin, Francis X., 312 Rehrig Bldg. (Henry F. Sanville, Jr.) (Francis X. Mulherin) Renard, R. G., Chamber of Commerce Bldg. West Reading (R. G. Renard) Bach, Smith and Bach, 630 Penn Ave. (C. Sicherman, Irving, 307 Miller Bldg (Irving Sicherman) Malcolm Smith) Stowe, William D., 812 Sunset St. (William D. Stowe) Wilkes-Barre Weiss, Baer & Kauffman, 701 Connell Bldg. Dobson Accounting Service, 98 S. River (Joseph Kauffman) St. (W. F. Dobson) Wilensky, Alvin, 713 Connell Bldg (Alvin Laventhol, Krekstein & Co., 1042 Miners Wilensky) National Bank Bldg. (Alexander E. Loeb) Marcus, Abraham, 317 Brooks Bldg. (Abra­ Sewickley ham Marcus) Naveen & Naveen, 814 Brooks Bldg. (Harry Davis, John K., Peoples First National Bank Bldg. (John K. Davis) Louis Naveen) Shaffer and Murzin, 415 Miners National Sharon Bank Bldg. (David L. Murzin, Joseph Shaf­ fer) Bell & Company, First National Bank Bldg. Sieminski, Casimir A., Jr., 53-59 N. Main (William P. Goodrick) St. (Casimir Sieminski, Jr.) Elliott-Finucane & Co., 15 Vine Ave. (James Slamon, Joseph B., Jr., 481 S. Main St. A. Elliott) (Joseph B. Slamon, Jr.) Stapleton, John T., Deposit & Savings Bank Smethport Bldg. (John T. Stapleton) Helms and Company, Gallup Bldg. (Kelison Williams, Joseph H., 200 Brooks Bldg. R. Helms) (Joseph H. Williams) State College Williamsport Dill and Rowland, 12 Glennland Bldg. (E. Myers, L. Clifford & Co., 531 W. 4th St. G. Dill, Charles J. Rowland) (L. Clifford Myers, Gail G. Webster) Firm List of Members 115

Pennsylvania (Continued) Whiting, John W., Jr., 216 First National Miller and Miller, 127 E. Market St. Bank Bldg. (John W. Whiting, Jr.) (William H. Miller, Jr.) Winn, William R., 306 Williamsport National Ness, Harry & Company, 123 E. Market St. Bank Bldg. (William R. Winn) (Cyrill A. Bielek, Wilbert J. Nace, Harry York Ness, R. Donald Ness) Seligman and Nathanson, 110 S. Beaver St. Friedman, Philip R., 8 N. George St. (Philip R. Friedman) (Aaron Nathanson, Charles S. Seligman) Kochenour, Rissinger & Morris, 15 S. Duke Turner, Crook and Zebley, 35 N. George St., (William H. Earnest, Richard E. Wonik) St. (Paul L. Workman)

Rhode Island Newport Jones, H. Webster, 1129 Industrial Trust Bldg. (H. Webster Jones) Hoff, Donald V., 26 Washington Sq. (Donald Kuperman, Glass & Company, 722 Indus­ V. Hoff) trial Trust Bldg. (3) (Elliott E. Dittelman) Lee, Eric A., 1709 Industrial Trust Bldg. Pawtucket (Eric A. Lee) Kilberg, Arnold, 66 Oak Hill Ave. (Arnold Lee, Henry J., 200, 144 Westminster St. Kilberg) (Henry J. Lee) Lees, Baer & Hanover, 533 Industrial Trust Providence Bldg. (Albert H. Baer, Henri L. Brinda­ Berkowitz, Samuel M., 86 Weybosset St. mour, John H. Hanover, William T. Lees, (Samuel M. Berkowitz) Ralph T. Neff) Blackman & Blackman, 1209 Industrial Trust Levin, Leonard M., 36 Exchange Pl. (Leonard Bldg. (Edward Blackman, Earl F. Mid­ M. Levin) wood) O’Brien, E. L. & Company, 2504 Industrial Trust Bldg. (3) (Edmund Leo O’Brien, An­ Brown, Harry C., 611 Industrial Trust Bldg. (3) (Harry C. Brown) drew J. McMahon) Over, Ormiston and Company, Hospital Burke, Franklin A., 49 Westminster St. (Franklin Averill Burke) Trust Bldg. (Spencer H. Over) Picchione, Nicholas & Company, 1230 In­ Christiansen and Company, 1210 Union dustrial Trust Bldg. (Nicholas Picchione) Trust Bldg. (Carl W. Christiansen, George Price Waterhouse & Co., 15 Westminster St. T. Helm, John J. Hourigan) (3) (C. R. Union, Manager) Cohn, Newton B., 87 Weybosset St. (3) (Newton B. Cohn) Rex and Fielding, 604 Hospital Trust Bldg. omery avison acobson (Ralph R. Fielding) C , D & J , 1022 Indus­ Selinker, Solomon E., 86 Weybosset St. (3) trial Trust Bldg. (Ernest H. Davison, Paul (Solomon E. Selinker) A. Jacobson, James V. Hoye, John H. Dru­ Shea, Quinlan J., 15 Westminster St. (Quin­ ry, Richard T. Comery) lan J. Shea) Connor, Ralph J., 17 Exchange St. (3) Sparrow & Johnson, 171 Westminster St. (Ralph J. Connor) (Robert E. Sparrow) Drummond, R. E. & Company, 610 Industrial Taylor, Richard W. A., 146 Westminster St. Trust Bldg. (3) (Russell E. Drummond, E. (Richard W. A. Taylor) Marjorie Feeley) Ward, Fisher & Company, 2400 Industrial Elwell, Smith & Lawton, 111 Westminster Trust Bldg. (Edward C. Daley, Ernest L. St. (Ronald W. Lawton) Goodman, C. Watson Scott) Ernst & Ernst, 111 Westminster St. (3) (Russell C. Harrington) Riverside Ford, Earle F., 1129 Industrial Trust Bldg. (Earle F. Ford) Alger and Blackway, 15 Allens Ave. (How­ Gereboff, Samuel, 1221 Industrial Trust ard C. Blackway) Bldg. (3) (Samuel Gereboff) Godfrey, Albert E., 1401 Industrial Trust Woonsocket Bldg. (Albert E. Godfrey) DuRocher, Armand D., 62 Hamlet Ave. Harris & Gifford, 15 Westminster St. (H. (Armand D. DuRocher) Howard Croome, Jr., Seth B. Gifford, McMurtrie, Arthur, 40 Westwood Road Townes M. Harris) (Arthur McMurtrie)

South Carolina Aiken Bennettsville Crohen, Russell P., Ram Bldg. (Russell P. Lundin and Brogdon, Plaza Bldg. (James Crohen) E. Brogdon) Anderson Camden Coppage, Carlos F., Sr., 109½ W. Benson Bruce, Robert A. & Co., 512 Rutledge St. St. (Carlos F. Coppage, Sr.) (Robert A. Bruce) Andrews Charleston Bell & Bell, P. O. Box 386 (Clifford T. Daniell, E. Roy, 39 Broad St. (3) (E. Roy Bell, Sr.) Daniell) 116 American Institute of Accountants

South Carolina (Continued) McKnight, Frampton & McKnight, 12 Leach and Clark, 200-A. W. McBee Ave. Broad St. (George G. McKnight, Henry (Harold C. Clark, Jr., James C. Leach) W. Frampton, Daniel L. McKnight) Palm & Harris, P. O. Box 906 (Wm. P. Har­ Muckenfuss, William F. and Associates, ris, William M. McMillan, John M. Palm) P. O. Box 815, (William F. Muckenfuss) Riggins, J. Harlon & Company, Box 2363 Powers, Martin T., 58 Broad St. (Martin T. (Chester W. Johnston, J. Harlon Riggins) Powers) Whitmire, H. Grady, 501 Masonic Temple Schleeter and Monsen, 39 Broad St. (Mag­ (H. Grady Whitmire) nus A. Monsen, Oscar William Schleeter) Winn & Wright, 207-211 Masonic Temple Tanenbaum, Max M., 507 Peoples Bldg (3) Bldg. (John C. Winn, William C. Wright) (Max M. Tanenbaum)

Clover Greenwood Jackson, Joe L., (Joe L. Jackson) Wallace, Braxton C., Textile Bldg. (Braxton C. Wallace) Columbia Cannon, F. E., P. O. Box 5153 (F. E. Can­ Lancaster non) Connelly, C. K., Jr., 114½ E. Gay St. (C. Clarkson, A. C. & Co., 610 Barringer Bldg. K. Connelly, Jr.) (Andrew Crawford Clarkson, Jr., Robert Alexander Harden) Derrick, Stubbs & Stith, P. O. Box 363 Laurens (N. E. Derrick, W. J. Stubbs, Jr., H. Tal­ Roper, Robert B., Box 153 (R. B. Roper) cott Stith, Jr.) Edgar, Wesley B., 1310 Lady St. (1) (Wes­ ley B. Edgar) Myrtle Beach Finch, Raymon R. & Co., 1226 Sumter St. Smith, C. Foster, Box 1624 (C. Foster (Raymon R. Finch, Wm. J. Love) Smith) Hunt, J. W. and Company, South Carolina National Bank Bldg. (J. W. Hunt, Thomas Orangeburg A. Waites, Jr., Bruce O. Hunt) Lasley, William, 4435 Devine St. (William Beach & Bomar, P. O. Box 223 (Ladson H. Lasley) Beach) Lewis, Adlai Richard, P. O. Box 124 (Adlai Richard Lewis) McGowan, E. L., 1228 Butler St. (E. L. Spartanburg McGowan) Dodge, L. C., Montgomery Bldg. (L. C. McGregor, C. C. & Co., 1518 Pickens St. Dodge) (C. C. McGregor, G. M. Williams) Greer, Loy M., Jr., 212 Montgomery Bldg. Respess and Respess, 101 Palmetto State (Loy M. Greer, Jr.) Life Bldg. (W. O. Matthiessen, Manager) Madge, Arthur D., 221 Montgomery Bldg. Searson, Louis A., 1845 Assembly St. (Louis (Arthur D. Madge) A. Searson) McRae, Allen M., 1002 Montgomery Bldg. Showalter and Teel, 606 Palmetto Bldg. (1) (Allen M. McRae) (Wayne T. Showalter, William J. Teel) Searson and Cannon, 709 Andrews Bldg. Thayer, George M., P. O. Box 1201 (George (John B. Cannon, Jr., W. Arnold Searson) M. Thayer) Wilson, W. G., Jr., 507 Carolina Life Bldg. (Walter G. Wilson, Jr.) Summerville Wingate and Kight, Palmetto Bldg. (R. L. Anderson, Bradford E., P. O. Box 1002 Kight) (Bradford E. Anderson)

Florence Sumter Chasteen and Norris, P. O. Box 1184 (El­ Stewart, Robert B., 406 Dixie Life Bldg. mer E. Chasteen) (Robert B. Stewart) Stoudenmire, Sigmund Welch, Shelor Bldg. Greenville (Sigmund Welch Stoudenmire) Burgess, James F., 222 Lawyers Bldg. (James F. Burgess) Elliott, Davis & Company, 7 Pendleton St. Walterboro (Merrill C. Patten) Moysey, Edward D., (Edward D. Moysey)

South Dakota Aberdeen Rapid City Hagenson, S. N., 601 N. Main. (Sylvan Anderson, M. F., 2 Elks Bldg. (M. F. An­ Hagenson) derson) Heims, Harold S., Box 1162 (Harold S. Heims) Schouweiler, S. S., 603½ Main (S. S. Mitchell Schouweiler) Wohlenberg, Donald F., 201 Medical Arts Sorensen, J. W. and Company, P. O. Box Bldg. (Donald F. Wohlenberg) 968 (C. D. Dunmire, Frank E. Short) Firm List of Members 117

South Dakota (Continued) Sioux Falls Sorensen, J. W. & Associates, 107 E. 11th Draeger, Richard W., 516 Northwest Security St. (George B. Medeck, John W. Sorensen) National Bank Bldg. (Richard W. Draeger) Young, Clarence R., 902 National Bank of Morgans, Thomas J., Jr., 901 National Bank South Dakota Bldg. (Clarence R. Young) of South Dakota Bldg. (Thomas J. Morgans, Jr.) Yankton Scholten, Henry A., National Bank of South Hobbs, Harry H., 305 Walnut St. (Harry H. Dakota Bldg. (Henry A. Scholten) Hobbs)

Tennessee Bristol Dyersburg Good, Alton L., 29 6th St. (Alton L. Good) Alexander & Holmes, 310 First Citizens Na­ Richards & Richards, Light & Power Bldg. tional Bank Bldg. (W. P. Alexander Jr., (Mark D. Richards) William M. Holmes) Chattanooga Jackson Battle & Battle, Suite 910-14 Volunteer State Branham, Arnold & Badgett, First National Life Bldg. (Lee H. Battle, Richard T. Battle) Bank Bldg. (Henry Grady Arnold, William Buffon, Clifford D. and Associates, 436-40 T. Badgett, R. E. Branham) Volunteer State Life Bldg. (Clifford D. Buffon) Duff, Robert F., 817 Broad St. (Robert F. Johnson City Duff) Atkins, Talmadge W., 708 W. Maple St. Foster, John I. and Company, 1016 Chat­ (Talmadge W. Atkins) tanooga Bank Bldg. (John I. Foster, Nathan Baylor and Backus, 408½ S. Roan St. E. Underwood) (Edward N. Backus, Everett R. Baylor, Bill Hardy, J. H., 1023 Chattanooga Bank Bldg. C. Payne) (2) (J. H. Hardy) Holt, James B., 827 W. Walnut St. (James Hazlett, Lewis and Bieter, 715 Hamilton B. Holt) Bank Bldg. (Joseph G. Bieter, Roy D. Hull, A. T. & Sons, Tennessee National Bank Hazlett, Thomas S. Lewis, Jr.) Bldg. (A. H. Huff, H. D. Carriger) Hixson, Scrudder, Baker and Abernathy, 1014 Chattanooga Bank Bldg. (2) (Dewey G. Hixson) Johnson, Orville E. and Associates, 1219 Kingsport Hamilton National Bank Bldg. (2) (Robert Burk, Dent K. Associates, 309 Commerce St. E. Johnson, Jack W. Thompson) (R. Carl Counts, Roy F. Maness, Jr.) Kleinau, Glenn R., 2006 McCallie Ave. Werth, Bailey, McCorkle & Co., 150 Com­ (Glenn R. Kleinau) merce St. (Richard F. Bailey, F. Stewart Lewis, Dixie L., Jr. and Associates, 430 McCorkle, John St. C. Werth) Volunteer Bldg. (Dixie L. Lewis, Jr., Lawr­ ence Bernard Stone) Knoxville Lockerby, C. H., 703 James Bldg. (2) (Charles Herbert Lockerby) Adams, Elliott D., 301 Commercial Bank Marshall, J. E., 1026 James Bldg. (John Bldg. (Elliott D. Adams) Edward Marshall) Carpenter & Clark, 220 W. Clinch Ave. McGhee, William M., 613 Walnut St. (Wil­ (R. A. Carpenter) liam Marion McGhee) Davis, W. Ben, 412 Empire Bldg. (W. Ben McKenzie & McKenzie, 401 Oak St. (James Davis) E. McKenzie, William C. McKenzie) Ernst & Ernst, 813 Burwell Bldg. (2) (O. C. Menefee, John T., 1115 Volunteer Life Bldg. DeView) (John T. Menefee) Gillespie & Sherrod, 210 Commercial Bank Oakes, Herbert L., 721 James Bldg. (Herbert Bldg. (Keith G. Sherrod) L. Oakes) Henry, Joe E., 715 Henley St. (Joe E. Henry) Swafford, Carl A., 1223 Volunteer Bldg. Jones, Homer K. & Company, 405 Fidelity (Carl A. Swafford) Bankers Trust Company (H. Clay Jones) Turnbull, Fred S., 1220 James Bldg. (Fred­ Osborn & Page, 401 Fidelity Bankers Trust erick Syme Turnbull) Bldg. (Albert M. Miller) Winer, Ogle & Peak, 935 Volunteer Bldg. Schenkel, Emanual, 406 Commercial Bank (Louis E. Ogle, Meyer Winer) Bldg. (Emanuel Schenkel) Siegel, Miles, P. O. Box 1342 (Miles Siegel) Clarksville Timmons Audit Company, Burwell Bldg. Maloney, Albert B. & Company, 208 Glenn (Bruce Moody, Buford A. Timmons) Bldg. (Fred W. Brown) Lebanon Columbia Maloney, Albert B. & Company, 406 W. Bone, Lester H., Dale Bldg. (Lester H. Bone) Main St. (Channie C. Law) Concord Maryville Chaffin, William T., Westland Drive, R. D. Gillespie and Sherrod, 402 Blount National No. 1 (William T. Chaffin) Bank Bldg. (A. C. Gillespie) 118 American Institute of Accountants

Tennessee (Continued') McMinnville Quinn, John Harvey, 825 Commerce Title Bldg. (John Harvey Quinn) Maloney, Albert B. & Company, 406 Old Rawlings & Draper, 877 Shrine Bldg. (Jack Bank Bldg. (Charles G. Moore) S. Draper, John Hutchings Rawlings) Reynolds, Bone & Griesbeck, 607 Union Planters Bank Bldg. (Joseph George Gries­ Memphis beck, Glenn A. Reed) Seidman & Seidman, Main at Union (3) Ahlberg, Charles R., 210 Madison Ave. (Phillip K. Seidman) (Charles R. Ahlberg) Watson and Ragsdale, 825 Commerce Title Anderson and Noel, 1216 Commerce Title Bldg. (Garner A. Watson, Russell G. Rags­ Bldg. (Keith B. Anderson, Deane A. Noel) dale, John H. Quinn, D. Roy Collins, Jr.) Andrus, Frank W., Jr., 1216 Eighty-One Wellborn, Carl B., 1201-4 Cotton Exchange Madison Bldg. (Frank W. Andrus, Jr.) Bldg. (Carl B. Wellborn) Barnard and Dolan, 779-80 Shrine Bldg. (3) Wirotzious, Edward C., 5 N. 3rd St. (Edward (Ray E. Barnard, T. Frank Dolan) C. Wirotzious) Bernstein & Snodgrass, 1016 Dermon Bldg. (Walker Earl Snodgrass) Carlin, J. B., Jr., Box 6745 Hollywood P. Morristown O. (J. B. Carlin, Jr.) Taylor, Franklin W., Bank of Commerce Carter, M. O. Co., 480 Shrine Bldg. (Marvin Orion Carter, Robert M. Hasselle, W. Ross Bldg. (Franklin W. Taylor) Junkin, Clinton R. Pearson, Paul Franklin Ridgway, J. Clayton Sims) Murfreesboro Cobb, Oliver P. & Company, 205 Hotel Pea­ body Bldg. (Robert S. Carney, Oliver P. Maloney, Albert B. & Company, Haynes Cobb, Oliver P. Cobb, Jr., H. Landrith Bldg. (Winfield W. Major) Thomas) Copeland, George P., 215 Madison Ave. (George P. Copeland) Nashville Cox, Ronald C., 624 Sterick Bldg. (Ronald Allen, Martin & Company, 1018 Third Na­ C. Cox) tional Bank Bldg. (3) (James W. Allen, Dallas, James L. and Company, 205 Towers James W. Allen, Jr., Herman D. Bradley, Bldg. (James L. Dallas, B. H. Merchant) Walter D. Dickson, William L. Martin) Ernst & Ernst, 67 Madison Ave. (3) (Russell Anderson, Guilliams & Wilson, 707 Third E. Latshaw, Manager) National Bank Bldg. (R. D. Anderson, John Floyd, Leonard M., 1139 Sterick Bldg. C. Guilliams, John W. Wilson) (Leonard M. Floyd) Ewing and Talbot, 601 First American Na­ Forester, J. Leon, 501 Union Planters Bank tional Bank Bldg. (3) (Joseph H. Talbot, Bldg. (J. Leon Forester) Jr.) Garfinkel, Bernard J., 81 Madison Bldg. Glenn, John S. and Associates, First Ameri­ (Bernard J. Garfinkel) can National Bank Bldg. (3) (John S. Glenn, Himes, Irving L. & Company, Sterick Bldg. Jr., John H. Hanson, Jr.) (Irving L. Himes) Grannis and Associates, 904-6 Stahlman Bldg. (John Avery Grannis, Sr., John Avery Gran­ Hudson, Clyde C., 2094 Union Ave. (Clyde C. Hudson) nis, Jr.) Hoffman & Kraft, 605 Stahlman Bldg. (3) Hull, Donald T., Columbian Mutual Tower (Irving Hoffman) Bldg. (Donald T. Hull) Holt, Willard W., 1125 Church St. (3) Jay, Harry M. and Associates, 1301 Colum­ (Willard W. Holt) bian Mutual Tower, (Hal Canary, Harry M. Keaton, Emerson T., 530 Third National Jay, Tennie C. Leonard, John J. Lux) Bank Bldg. (Emerson T. Keaton) Jones, George B., P. O. Box 1333 (George B. Laws & Tune, 308 Sudekum Bldg. (3) (George Jones) W. Laws, William L. Tune, Jr.) Jones, Homer K. & Company, 6th Floor, Maloney, Albert B. & Company, 2100 West Falls Bldg. (Homer K. Jones, Robert Hale End Ave. (Charles M. Bibb, Jack K. Byrd, Jones) Owen F. Campion, David Harold Hirsberg, Jones, Wm. Hunter, 926 Exchange Bldg. B. Allen McSwiney) (Wm. Hunter Jones) McIntyre and Associates, 919 Third Nation­ Lefkowitz, Bernard, 943 Biggs (Bernard al Bank Bldg. (Thos. M. McIntyre, Fred Lefkowitz) Marlin Connelly) Maloney, Robnett and Barclay, 414 Falls Osborn and Page, 407 American Trust Bldg. Bldg. (William A. Barclay, William E. (Robert Adair, Eugene R. Mullins, Hilary H. Fisher, Alfred E. Robnett) Osborn, Fred G. Page) Matthews, James A. & Company, Manhattan Paty and Womack, 602 Stahlman Bldg. (Ben Bank Bldg. (James A. Matthews, Harrison H. Paty and Price B. Womack) M. Spain, Jr.) Miller, Burk Company, 402 Commerce Title Bldg. (William D. Burk, John S. Miller) Shelbyville Minor & Moore, 1414-18 Sterick Bldg. (L. Maloney, Albert B. & Company, Riverview S. Minor) Office Bldg. (Charles G. Bostick) Owens, Albert T., 107 S. Court Ave. (Albert T. Owens) Peat, Marwick, Mitchell & Co., 1208 Union Springfield Planters National Bank Bldg. (3) (F. Clyde Knight, Kenneth C., 205 Bell Bldg. (Kenneth Lambert) C. Knight) Firm List of Members 119

Texas Abilene Jordan, B. R. A., 1113 Capital National Bank Barry, Lester L., 56 Bacon Bldg. (Lester L. Bldg. (B. R. A. Jordan) Barry) Klaeveman, Lester H., 1110 East 32 (Lester Condley & Kinard, 303 F & M Bank Bldg. H. Klaeveman) (Horace M. Condley, Cearley R. Kinard, Mulhollan, Wesley J., 1306 Capital Na­ William Morphew) tional Bank Bldg. (Wesley J. Mulhollan) Critchfbeld & Oliver, White Bldg. (Quentin Rigby, G. E., Box JJ, Capitol Station (Ghol­ L. Critchfield, Harley B. Oliver) son E. Rigby) Davis, Ben M. & Company, 823 Mims Bldg. Schieffer and Lyda, Capital National Bank (Ben M. Davis, Edgar J. Helton, Norman Bldg. (Don M. Lyda, Hunter Schieffer) L. Huff) Trotter & Caster, 910 Brown Bldg. (Albert LaRue, Lawrence, Wood & Kelley, Partin W. Caster) Bldg. (Russell E. Withrow, Francis V. Wade, Barton & Marsh, 718 Brown Bldg. Hurt) (Jim T. Barton, Albert L. Wade) Showalter, M. Vaden, Jr., 612 Mims Bldg. (M. Vaden Showalter, Jr.) Ballinger Travis, Reason D., Jr., P. O. Box 190 (Rea­ Alice son D. Travis, Jr.) Sparks, Sidney A., Box 211 (Sidney A. Bay City Sparks) Carson, J. R., 1633 6th St. (J. R. Carson) Amarillo Beaumont Burke, John P., Jr., 621 W. 8th Ave. (John Greenspan, Arthur, Bowie Bldg. (Arthur P. Burke, Jr.) Greenspan) Crabtree and Thomas, 703 Fisk Bldg. (Lloyd Hebert, Gerald I., 657 Park St. (Gerald I. A. Thomas) Hebert) Cornell & Company, 812 Tyler (Wilbur E. Hughes, B. H., Juncker & Norfeldt, 226A- Swenson) 227A San Jacinto Bldg. (Benny H. Hughes, Doshier, Zed, Jr., 228 Amarillo Bldg. (Zed Walter K. Juncker) Doshier, Jr.) Koshkin, Levingston and Michel, 714 Amer­ Farr, M. H., P. O. Box 1697 (M. H. Farr) ican National Bank Bldg. (Frederick H. Glover, Arthur, P. O. Box 2228 (Arthur Koshkin, Robert F. Michel) Glover) Maschek, Hamby & Miller, American Na­ Hays, Jack, 2217 Fannin St. (Jack Hays) tional Bank Bldg. (Oswald H. Maschek, Holland, Manning, 313 W. 15th (Manning Woodie J. Hamby, Herman William Miller, Holland) Sr.) Hoyt, Leon L. & Company, 510 Amarillo McClendon & Davis, 376 Wall St. (Martin Bldg. (William J. Fellers, Leon L. Hoyt, Davis, M. W. McClendon) Tr T Munro, Marion F., Goodhue Bldg. (Marion Lindsey & Kiker, Suite 612-617 Barfield Bldg. F. Munro) (George G. Kiker, Michael R. Lindsey) Phelps, Charles R., American Bank Bldg. Robertson, H. V. & Company, 914 Barfield (Charles R. Phelps) Bldg. (Robert J. Hibbetts) Richardson, Nelson O., American National Russell, Curtis & Graham, P. O. Box 2228 Bank Bldg. (Nelson O. Richardson) (William R. Curtis, Wilmer A. Graham, Roberts & Neushafer, Goodhue Bldg. (Rob­ Walter G. Russell) ert F. Roberts) Shile, Harold B., 317 W. 6th Ave. (Harold B. Shile) Sterquell, U. C., Jr., 107 E. 5th Ave. (U. Bellaire Calvert Sterquell, Jr.) Griffin, Dorothy Guest, 4907 Elm St. Stitt, Larry B., 804 Rusk St. (Larry B. (Dorothy Guest Griffin) Stitt) Theilig, Harold P., 818 N. 3rd (Harold P. Theilig) Austin Ansley, D. E., Jr., 205 Littlefield Bldg. Belton (Daniel Edward Ansley, Jr.) Yarbrough, Vance & Barge, Box 570 (Ver­ Austin, V. Leon, 1805 Pearl St. (V. Leon non Barge, Jr.) Austin) Baker & Hilgers, 107 W. 14th St. (1) (J. Big Spring Boone Baker, William B. Hilgers) Hilliard, Neil G., P. O. Box 68 (Neil G. Bohls, Everett D., 402 W. 6th St. (Everett Hilliard) D. Bohls) Stewart, Merle J., 508 Petroleum Bldg. Boswell, George L., 203 Commodore Perry (Merle J. Stewart) Hotel Bldg. (George L. Boswell) Burns, Edward A., 5404 Montview (5) (Ed­ Boerne ward A. Bums) Dietert, Clarence E., (Clarence E. Dietert) Chitwood, Winfred N., 409 Nalle Bldg. (Winfred N. Chitwood) Borger Cox, Howard T. & Co., 309 Perry-Brooks Bldg. (1) (Howard T. Cox, Fred J. Sub­ Williams, Lewis C., 116 Phillips Rd. (Lewis lette, B. R. Ramsey) C. Williams) Holck, Manfred, P. O. Box 3188, S. Austin Station (13) (Manfred Holck) Brady Jones, E. Maxwell, 1401 Capitol National Bryant, Fred A., 213 S. Blackbum St. (Fred Bank Bldg. (E. Maxwell Jones) A. Bryant) 120 American Institute of Accountants

Texas (Continued)

Brownfield Bland & Dumas, 216 Empire Bank Bldg. (1) Merriman & Thomas, 207-South Fifth (Hugh (Collins G. Bland, Jack M. Dumas) Spencer Thomas) Bloch and Livingston, 633 Fidelity Union Life Bldg., 1511 Bryan St. (1) (Irving H. Brownsville Bloch, Richard R. Livingston) Bock, Joe, P. O. Box 9097 (Joe Bock) Long & Chilton, 115 Majestic Bldg. (Carl Bonner, Darcy R., 1009 Praetorian Bldg. S. Chilton, Jr., L. William Long) (Darcy R. Bonner) Brownwood Boyd, E. R. & Co., 752 Rio Grande National Bldg. (E. R. Boyd, C. E Young, Allen Gano, Leach, Walter, 417 Citizens National Bank Theodore D. Stallings) Bldg. (Walter Leach) Branch, Lee W., 70 Great National Life Bldg. (Lee W, Branch) Canutillo Bright, Gilbert L. and Associates, 2103 Doughty, R. A., P. O. Box 25 (R. A. Mercantile Bank Bldg. (Gilbert L. Bright, Doughty) Truxton Shaw) Bryan, Wilfred A., 512 Southwestern Life Carthage Bldg. (Wilfred A.Bryan) Burnett, E. R. & Company, 1328National Frasier, Chas. P., P. O. Box 622 (Chas. P. Frasier) City Bldg. (E. R. Burnett) Burst, John, 509 Jefferson Tower (John Burst) Corpus Christi Busby, Howard L. Co., 2719 McKinney Ave. Adams, A. Kemp, 716 Wilson Tower (A. (Howard L. Busby) Kemp Adams) Campbell and White, Gulf States Bldg. (J. Beaman, R. J. & Company, 603 Wilson Tower W. Campbell, Jr., Arthur C. White) (Reuben John Beaman) Chrismn, Clinton John, 922 National City Collier, Johnson & Woods, 206 Kaffie Bldg. Bldg. (1) (Clinton John Chrisman) (Jack E. Collier, Ernest L. Johnson, Velda Church, Edgar H., National City Bldg. (Edgar V. Woods) H. Church) Cummins, E. Melvin, 716 Wilson Tower (E. Cole, Will I., 4032 Windsor Ave. (5) (Will Melvin Cummins) I. Cole) Doughty & Company, 811 Wilson Tower Connell, C. Lee, 1114 National City Bldg. (Preston Doughty, Roy Doughty) (C. Lee Connell) Frazer and Torbet, 801 Wilson Tower Couch, Edward E., 3207 Welborn St. (4) (James F. Nigh) (Edward E. Couch) Gowland, M. D., 336 Kaffie Bldg. (M. Dud­ Crumley, Roten & Lovinggood, 2133 Mc­ ley Gowland) Kinney Ave. (Edward W. Crumley, Jr., McGee, Dryden and Rippy, 702 Jones Bldg. Lavon E. Lovinggood, Walter D. Roten) (Joseph William Dryden) Culler and Smith, 911 National City Bldg. Morgan & Cox, 507 Wilson Tower (Wm. B. (1) (George W. Culler, R. B. Smith) Cox, Wilbur W. Durflinger, Fred F. Mor­ Daves and McFarland, 502 Jefferson Tower gan, George E. Stephens) Bldg. (William P. Daves, Jr., Jamie F. Mote, Allan and Company, 507-8 Medical- McFarland) Professional Bldg. (Allan Mote) Davis, John Martin, Rm. 201, 2013½ Young Pearce, Marshal W., 621 Wilson Bldg. (Mar­ shal W. Pearce) St. (John Martin Davis) Potter, Thomas B., 101 Bevly Bldg. (Thomas Dohm and Company, 316 Commercial Bldg. B. Potter) (Joe H. Dohm, Owen William Johnson) Ramfield, Calvin, P. O. Box 323 (Calvin Dooley, Bert V., 2023 Republic Bank Bldg. Ramfield) (Bert V. Dooley) Slavik and Ponder, 1108 Wilson Bldg. (Wil­ Dranguet, Foote & Company, 1414 Mercan­ liam E. Ponder, Frank Slavik) tile Bank Bldg. (1) (Joseph Dranguet, Guy Smith, Clinton E., P. O. Box 319 (Clinton M. Foote, Raymond Lee Gibbs) E. Smith) Dunlap, James H., 1131 Fidelity Union Life Touchstone, W. S., 707 Wilson Tower (W. Bldg. (James H. Dunlap) Sloan Touchstone) Einsohn, Felix, 307 Rio Grande Bldg. (Felix Einsohn) Dallas Ernst & Ernst, 1106-15 First National Bank Ablon, Arnold N., 1009 Texas Bank Bldg. Bldg. (2) (Ben F. Irby) (Arnold N. Ablon) Ferguson, Tim K., 5347 McCommas (Tim K. Abramson, Milton S., 1215 National City Ferguson) Bldg. (Milton S. Abramson) Forrest, William B., Jr., 714 Jefferson Tower Alford, Meroney & Co., P. O. Box 5088 (8) (Wm. B. Forrest, Jr.) (Fred F. Alford, Frank H. Grost, Charles Frye, Gregory & Linsteader, 1203 Dallas A. Meroney, Albert O. Schnabel, Stanley National Bank Bldg. (Hugh M. Frye, Robert J. Scott) M. Skinner) llen and ackson A J , Guardian Life Bldg. (1) Garvin, Welborn & McCulloch, 928 Irwin- (Robert Moody Allen, Edward R. Jackson) Keasler Bldg. (Mary Ethel Welborn, W. G. Andersen, Arthur & Co., 720 Corrigan Tow­ er (1) (Andrew Peterson, Robert Zech) McCulloch) Barr, Paul L., 1106 Kirby Bldg. (Paul L. Greer, Albert L., 1410 Mercantile Bank Barr) Bldg. (1) (Albert L. Greer) Bashford, H. H., 740 Rio Grande National Griffin, Jack F., 115 Praetorian Bldg. (Jack Bldg. (H. H. Bashford) F. Griffin) Billups, Wood & Champlin, Reserve Loan Harrison, Payne, Mercantile Bank Bldg. (Payne Life Bldg. (Jack A. Mascho) Harrison) Firm List of Members 121

Texas (Continued)

Haskins & Sells, Fidelity Union Life Bldg. Parish and Murrell, 2003 Republic Bank (Curtis H. Cadenhead, H. W. Goodson, M. Bldg. (William Ivan Murrell) H. Grant) Peat, Marwick, Mitchell & Go., 920 Mer­ Hasse, John W., 3431 Shenandoah (5) (John cantile Securities Bldg. (1) (George H. Ab­ W. Hasse) bott, George D. Boone, Clark W. Breeding, Hasty and Egan, 1008 Gulf States Bldg. (Wil­ Waymon G. Peavy, Frank C. Taylor, Wil­ ton H. Hasty) liam B. Wood) Helfand, Albert A., 810 Mercantile Securities Peters, Henry J., Kirby Bldg. (Henry J. Bldg. (Albert A. Helfand) Peters) Hitt, Daniel W., 1113 Kirby Bldg. (1) Peterson, E. W., 4049 N. Central Expressway (Daniel W. Hitt) (E. W. Peterson) Hodges, James E., 1114 National City Bldg. Phillips, Dorothy G., 623 S. Barnett (Dor­ (James E. Hodges) othy G. Phillips) Hopkins, Wm. Clyde, 911 National City Bldg. Pope, J. E., 1206 Texas Bank Bldg. (J. E. (1) (Wm. Clyde Hopkins) Pope) Horwarth & Horwath, 311 S. Akard St. (Andrew Charles King) Price Waterhouse & Co., 808 Kirby Bldg. Hunt, P. L„ 328 N. St. Paul (6) (P. L. Hunt) (Adolph G. Schlossstein, Jr., Manager) Irion, Everett, 823 Mercantile Bank Bldg. Ramsey, Fred M., 740 Rio Grande National (Everett Irion) Bldg. (Fred M. Ramsey) Jordan, Fred A., Jr., 3606 Commerce St. (26) Ratner, Joe, 604 Commerce Bldg. (Joe (Fred A. Jordan, Jr.) Ratner) Kaiser, Paul A., 941 National City Bldg. (1) Reeves & Nelson, 207 Empire State Bank (Paul A. Kaiser) Bldg. (Isham P. Nelson, Jr., James H. Kerr, Warren R., 810 Mercantile Securities Reeves) Bldg. (Warren R. Kerr) Reid, John B., Jr., 1507 Dallas National Bank Keys & Harrell, 2726 W. Mockingbird Lane, Bldg. (John B. Reid, Jr.) (R. Drumwright Keys, James B. Harrell) Reinert, John C., 1530 Mercantile Securities Kreatschman, T. J., 804 Fidelity Union Life Bldg. (1) (John C. Reinert) Bldg. (T. J. Kreatschman) Renner, Perry T., 3606 Live Oak (1) (Perry Lafrentz, F. W. & Co., 902 Praetorian Bldg. T. Renner) (1) (James B. Burleson, Horace H. Wood­ Salois & Morrison, 702 Praetorian Bldg. ruff) (John R. Salois) Larue, Lawrence, Wood & Kelley, 310 Re­ Savage, Carl H., 1728 Life of America Bldg. serve Loan Life Bldg. (Lod C. Allison) (Carl H. Savage) Lawhon, Dewey L., 1502 Argentia Dr. (Dewey Smith, Walter D., 3211 Main St. (Walter L. Lawhon) D. Smith) Lax, Edwin, 208 Commerce Bldg. (Edwin Starke, Lon R., 808 Mercantile Securities Lax) Bldg. (Lon R. Starke) Leininger, C. W., P. O. Box 4633 (C. W. Stoller & Lachman, 222 Howell Street (Hy Leininger) Stoller, Gerson H. Lachman) Lewis, Jack, 508 Dallas National Bank Bldg. Taylor, C. L., 2332 N. Henderson (C. L. (1) (Jack Lewis) Taylor) Ligon, W. O. & Company, 420 Mercantile Bank Bldg. (1) (W. B. Goode, Ford R. Thompson, Edward P., 702 Reserve Loan Hale, Jr., Charles G. Watters) Life Bldg. (Edward P. Thompson) Lombard, Richard F., 4701 Reiger Ave. Thornton, Oscar Kemp, 2001 Bryan St. (1) (Richard F. Lumbard) (Oscar Kemp Thornton) Lybrand, Ross Bros. & Montgomery, First Trent, Nolan, 308 N. Akard St. (1) (Nolan National Bank Bldg. (1) (J. F. Stuart Trent) Arthur) Waller, John B., 920 National City Bldg. May, G. R., 932 Fidelity Union Life Bldg. (John B. Waller) (G. R. May) Wesson, Lawrence M., Rm. 213, Oil and McAlpine, D. P., 3933 Greenbrier Dr. (D. Gas Bldg. (Lawrence M. Wesson) P. McAlpine) White, Kenneth B., 704 Great National Life McElroy, Joseph, 5505 Gaston Ave. (1) Bldg. (Kenneth B. White) (Joseph McElroy) Wilkerson, Earl E., 8514 Highland Park Vil­ Mehrten, Smyer & Kernaghan, 1201 Main lage (Earl E. Wilkerson) St. (W. A. Kernaghan, Frank W. Mehrten, Williams, James P., Jr., 1342 National City Richard A. Smyer) Bldg. (James P. WilHams, Jr.) Middleton, J. Francis, 512 Mercantile Se­ Winters, R. Kenneth, Irwin-Keasler Bldg. curities Bldg. (J. Francis Middleton) (1) (R. Kenneth Winters) Mimier, John J. & Co., Merchants State Young, Arthur & Company, 318 N. St. Paul Bank Bldg. (James Philip Barber, John J. St. (1) (Joe C. Harris. C. A. King, William Mimier) D. Prince, Alex C. Schumacher, Fladger F. Mooberry, S. L. Co., 8925 Quinn St. (S. L. Tannery, Irby N. Taylor) Mooberry) Ziegler and Weiner, 610 Tower Petroleum Morris, Paul V., 941 National City Bldg. (1) Bldg. (Samuel E. Ziegler) (Paul V. Morris) Nabholtz, John L., Mercantile Bank Bldg. (John L. Nabholtz) Nelson & Nelson, 1318 First National Bank Del Rio Bldg. (2) (H. T. Nelson, Harry M. Nelson, Horton, Leatherwood and Ward, P. O. Box J. R. Nelson, J. R. Nelson, Jr.) 158 (W. E. Cook) Oviatt, Philip M., 2102 Bryan (Philip M. MacKeen, William D., 314 Del Rio National Oviatt) Bank Bldg. (William D. MacKeen) 122 American Institute of Accountants

Texas (Continued) Denison Horton, Leatherwood and Ward, 706 Dan DeArmond, George L., 209 Citizens National Waggoner Bldg. (2) (Rodney B. Horton, Bldg. (George L. DeArmond) Walter Z. Leatherwood, Harry E. Ward) James, Ned, 1310 Commercial Standard Bldg. Denton (2) (Ned James) LaRue, Lawrence, Wood & Kelley, 1012 Johnson, Lee E., P. O. 398 (Lee E. Johnson) W. T. Waggoner Bldg. (Dan B. LaRue, Sr., E. M. Lawrence, Emil G. Wood, Guy M. Eastland Kelley, Jr.) Johnston, E. C., Exchange Building (E. C. Ligon, W. O. & Company, 716 W. T. Wag­ Johnston) goner Bldg. (2) (Richard J. Banks, Ray K. Coody, Joseph O. LeBlanc, Jr.) Edinburg McCammon, Morris, Pickens & Mayhew, Smith, Otis & Co., 118 N. 12th St. (Paul A. 1205 Fair Bldg. (Thomas N. Jenness, Jr., Fankhauser) H. Grady Mayhew, Clifton H. Morris, Ben T. Neilson, Hatcher A. Pickens, Theodore El Campo C. Salmon, W. J. Wagner, Jr.) Haynes, Collis P., 316 E. Jackson St. (Col­ McCleery, Alan T., Suite 10, Gordon Bldg. lis P. Haynes) (9) (Alan T. McCleery) McKinney, Riddle & Tyler, Continental Life El Paso Bldg. (Wm. H. McKinney, Lloyd P. Riddle, Thomas R. Tyler) Bixler & Robinson, 1006 Mills Bldg. (J. Glenn Bixler, Paul H. Carlton, Eugene P. Mendenhall, L. Ward, 1310 W. T. Waggoner Rister) Bldg. (L. Ward Mendenhall, Jr.) Moore, R. A. and Company, 1022 Fort Buckner & Bymark, 1314 E. Yandell Blvd. (Donald P. Bandy, Eric J. Bymark, O. C. Worth National Bank Bldg. (Revely A. Moore, Myron S. Prager, Murray J. Man­ Moore) Newkirk & Moor, 708 Fort Worth National ning) Bank Bldg. (Fran A. Moor, Richard Car­ Douglass, Douglas & Hughes, 514 El Paso National Bank Bldg. (R. A. Douglas, Guy roll Newkirk) Norris, Jerry and Company, 309 Sinclair A. Douglass, Herbert E. Hughes) Bldg. (Philip H. Ackin, Jerry Norris) Garrity and Gilluly, 703 N. Kansas St. Parker, Jerome H., 303 Danciger Bldg. (Je­ (Joseph P. Garrity, Harry F. Gilluly) . rome H. Parker) Gross, Samuel, 519 Caples Bldg. (Samuel Gross) Patterson, Howard G., 1804 Ransom Ter­ Kahn, Joshua N. & Co., Mills Bldg. (Joshua race (Howard G. Patterson) Pitner & Adams, 708 First National Bank N. Kahn, Elmer Berkenfield) Bldg. (2) (Geo. S. Adams, Roy M. Pitner) Lauterbach, Bernard S., Caples Bldg. (Ber­ Ramick, Cecil C., 713 Fort Worth National nard S. Lauterbach) Bank Bldg. (Cecil C. Ramick) Main and Company, 1881 Bldg. (Marshall T. Finley, William H. Wimer, Jordan B. Sheffield, Gordon G., 924 Cherry St. (3) Wolf) (Gordon G. Sheffield) Sproles, Woodard, Laverty and McGee, Mayhall, William F., 820 Mills Bldg. (Wil­ 1601 Oil and Gas Bldg. (Ben L. McGee, liam Franklin Mayhall) Hilton T. Ray, Lyle R. Sproles, W. Charles Pogson, Peloubet & Co., 723 Mills Bldg. (Percy W. Pogson, Percy W. Pogson, Jr.) Woodard) Trotti, William A., 408 Sinclair Bldg. (Wil­ Thurston and Grider, 303 Bassett Tower ,(C. C. Boldt, Charles M. Grider, Conrad liam A. Trotti) Weaver and Tidwell, 1103 W. T. Waggoner L. May) Bldg. (D. Wayne Tidwell, Lloyd J. Weaver) Falfurrias Robert, Curtis D., 204 Hopper Bldg. (Cur­ Fredericksburg tis D. Robert) Balser & Davidson, P. O. Box 847 (C. O. Balser) Fort Worth Bassinger & Pickard, 623 S. Henderson St. (Lee Bassinger) Freeport Beheler, Sherman H., 1226 Fair Bldg. Walston, J. E., Box 1051 (J. E. Walston) (Sherman H. Beheler) Clark, O. T., Jr., 112, 1201 Jones St. (O. T. Galveston Clark, Jr.) Day, Benton and Covey, 813 Lamar St. (2) Ansell, Lee B., 315 Cotton Exchange Bldg. (Frank M. Benton, William Roscoe Covey, (Lee B. Ansell) Jr., J. Warren Day) Hallauer, Herman D., Cotton Exchange Dickey, H. E., 6108 Camp Bowie Blvd. (7) Bldg. (Herman D. Hallauer) (H. E. Dickey) Herman, Frank. W., 319 Stewart Bldg. Ernst & Ernst, 809 Continental Life Bldg. (Frank W. Herman) (2) (G. N. Kerby, Manager) Mehan, R. I., United States National Bldg. Franklin, Douglas L., Dan Waggoner Bldg. (R. I. Mehan) (Douglas L. Franklin) Walsh, Edward J., 308 Trust Bldg. (Edward Frederick & Reeder, 1312 Sinclair Bldg. (2) J. Walsh) (Edwin Frederick, Oscar E. Reeder) Guinn, C. N., 5000 James Ave. (15) (C. N. Garland Guinn) Nicholson, L. B., 1917 Melody Lane (L. B. Harwell, Roddy & Schmidt, 1305 Commer­ Nicholson) cial Standard Bldg. (Tommie E. Roddy, Rusek, Carl G., Harris-Boyd Bldg. (Carl G. Jr., Kenneth W. Fuller) Rusek) Firm List of Members 123

Texas (Continued) George West Carter, L. D., 1613 Telephone (17) (L. D. Harris, Morris Ray, P. O. Box 294 (Morris Carter) Carter, W. Dawson, 2261 W. Holcombe Ray Harris) Blvd. (W. Dawson Carter) Grand Prairie Carter, W. Winthrop, 319 Pioneer American Insurance Bldg. (2) (W. Winthrop Carter) Lee, Ernest F., 110 E. Main St. (Ernest F. Cheatham, Brady & Co., 414 Pioneer Amer­ Lee) ican Insurance Bldg. (Albert J. Brady, Paul Struwe, Robert M., 103 S. Center (Robert N. Cheatham) M. Struwe) Cooke, Marian A., 2004 Woodhead (Marian A. Cooke) Greenville Cortner, Eugene, 7670 Greenstone St. (Eu­ Burleson & Alexander, 510 Greenville Na­ gene Cortner) tional Bank Bldg. (Osa F. Alexander) Crout, Frank H., 4000 Westheimer (Frank H. Crout) Harlingen Davidson, Ross & Co., 2503 Gulf Bldg. Huffman & Hardin, 122-128 Texas Reserve (Glenn Y. Davidson, Theodore Weller Bldg. (Frank S. Hardin) Hammond. Humphrey, Fred, 103 N. Third (Frederick Davis, Edwin L, 417 Pioneer American In­ Lee Humphrey) surance Bldg. (2) (Edwin I. Davis) Mothershead, Simpson & Hamilton, 113 E. Dossey, T. E., Jr., 4101 San Jacinto (4) Harrison St. (B. S. Mothershead, W. M. (Theron E. Dossey, Jr.) Simpson, C. H. Hamilton, Jr.) Eldridge, Gordon E., 7427 Kingsley St. (17) Smith, Seward G., 310 E. Van Buren St. (Gordon E. Eldridge) (Seward G. Smith) Ellzey, Dora Bailey, 1832 Portsmouth (6) Watson, Woodrow W., 114 Carter Bldg. (Dora Bailey Ellzey) (Woodrow W. Watson) Ernst & Ernst, 712 Main St. (2) (Lee V. Brinton, Erwin Heinen) Farb, Brochstein, Mermel & Co., 318 Mel­ Hereford rose Bldg. (Aubrey M. Farb, Paul Z. Fuller, Sidney N., 137 W. 3rd St. (Sidney Brochstein, Irving Mermel) N. Fuller) Farfel, A. J. & Co., 1621 Commerce Bldg. (2) (F. W. Conrad, L. L. Jones, Jr., W. Houston P. Colquitt, U. D. Porter) Abramowitz, N. F., 641 First National Bank Frazer and Torbet, 2121 Commerce Bldg. Bldg. (2) (N. F. Abramowitz) (Felix T. Terry, Walter E. Vater, Kurt A. Adam, Alwin & Co., 848 M. & M. Bldg. (2) Welgehausen) (Alwin Adam, G. C. Branum, Calder Friedman, J. B., 660 San Jacinto Bldg. (J. Street) B. Friedman) Allen, Fred W., Jr., 701 C & I Life Bldg. Gardiner, William H., 3215 Fannin St. (Wil­ (2) (Fred W. Allen, Jr.) liam H. Gardiner) Andersen, Arthur & Co., 652 Esperson Garrett, William Byron, 711 Main St. (2) Bldg. (2) (Joe D. Beasley, Grant E. Judge, (William Byron Garrett) Earl W. Pierson, Walter A. Plumhoff) Gillis, Stanley Stuart, Esperson Bldg. Anderson, John A., 3215 Fannin St. (John (Stanley Stuart Gillis) A. Anderson) Gillis, Tom S., 540 Strey Lane (24) (Tom Arendale, W. S., 4364 Arbor (4) (W. S. S. Gillis) Arendale) Graham, Herbert C., 1416 Main St. (Herbert Baker, Link, 2615 San Jacinto St. (4) (Link C. Graham) Baker) Gray, Earle F., Jr., 506 San Jacinto Bldg. Barnes, David H. & Co., 957 San Jacinto Bldg. (2) (David H. Barnes) (Earle F. Gray, Jr.) Beem, W. C., 412 West Bldg. (2) (W. C. Greenfield, M. A. & Co., 402 Hermann Beem) Bldg. (Joseph H. Cohn, Morris A. Green­ Bethea, Henry C., 523 City National Bank field) Bldg. (Henry C. Bethea) Griffin, E. E., 406 First National Bank Bldg. Blair, Leslie H., 618 W. 19th (8) (Leslie (E. E. Griffin) H. Blair) Grover, R. M., 743 First National Bank Bldg. Blair, Thomas L., 5009 Fannin St. (Thomas (2) (R. M. Grover) L. Blair) Hall, G. L, Niels Esperson Bldg. (G. I. Hall) Block, J. L. & Company, 1301 City National Haner, Thos. E., 3805 Kirby Drive (Thos. Bank Bldg. (Charles M. Block, Charles W. E. Haner) Johnson, J. S. Rasberry) Harris, Kerr, Forster & Company, 708 Main Briscoe, House and Stovall, 510 Taft (W. St. (2) (George L. Macha) M. Briscoe, John M. Stovall) Haskins & Sells, 508 Sterling Bldg. (2) Brown, Heloise, 514 City National Bank (George W. Graham, Ralph W. Peters) Bldg. (Heloise Elizabeth Brown) Haynes, Hinton W., 2N, 2204 Fannin St. (2) Bugh, E. B., 306 E. Tidwell Rd. (9) (E. B. (Hinton W. Haynes) Bugh) eidbreder awrence Burer, Walter Conrad, 2802 Louisiana St. H , L U., 2815 Caroline (4) (Walter Conrad Burer) (Lawrence U. Heidbreder) Burke, Martin L., 609 Scanlan Bldg. (3) Henslee & Hopson, 1630 Bank of Commerce (Martin L. Burke) Bldg. (J. G. Henslee, Harry D. Hopson) Burton, Lucile V., 227 Niels Esperson Bldg. Higgins, William N., P. O. Box 13091 (19) (Lucile V. Burton) (William N. Higgins) Byess, George W., 1107 City National Bank Holbrook, John R., 339 West Bldg. (John R. Bldg. (2) (George W. Byess) Holbrook) 124 American Institute of Accountants

Texas (Continued) Holt, Jean, 4107 Wynona St. (17) (Jean Oaks, Margaret, 1440 Lawson (Margaret Holt) Oaks) Hull, James F. & Company, 1903 Polk Ave. O’Connor & Lawson, 649 San Jacinto Bldg. (3) (James F. Hull) (2) (James L. Lawson, Francis G. O’Con­ Irvin, Fred N., 2508 Wentworth St. (Fred nor) N. Irvin) Peat, Marwick, Mitchell & Co., 2038 Com­ James, L. Leon, Jr., 737 San Jacinto Bldg. (2) merce Bldg. (2) (Jesse H. DeVault, Aubrey (L. Leon James, Jr.) Fariss, J. A. Martin, Albert W. Tolman, Jay, Harry M. and Associates, 510 Scanlan Jr.) Bldg. (Hugh B. Edens, Jr., Billy G. Stroud) Peel, Brooks I., 2284 W. Holcombe Blvd. Keating, Raymond B., 734 Bank of Com­ (25) (Brooks I. Peel) merce Bldg. (Raymond B. Keating) Phillips, J. A., Sheffield & Co., 1809 Second Kendall, Ben G., P. O. Box 2275 (1) (Ben National Bank Bldg. (Sidney M. Lewis, Jay Gray Kendall) A. Phillips, Carneal B. Sheffield) Killingsworth, I. D., 3805 Blodgett (4) (I. Pitcock, Dennis E., 2401 San Jacinto St. D. Killingsworth) (Dennis E. Pitcock) Kobb, Marks & Company, 711 Main St. (2) Pledger, John E., 803 Pioneer American In­ (Myron B. Marks, Sol R. Kobb) surance Bldg. (2) (John E. Pledger) Koshkin, Levingston and Michel, 214 J. Post, Rex V., 854 M & M Bldg. (2) (Rex V. Robert Neal Bldg. (Clyde Levingston) Post) Lighter & Lighter, 320 S. 66th St. (11) Price Waterhouse & Co., 520 Esperson Bldg. (Cecilia Lighter, Marshal T. Lighter) (2) (R. H. Irving, Jr., John R. Jordan, Lipcomb, Busby & Co., 1035 San Jacinto Louis A. Wynhoff) Bldg. (2) (Howard J. Busby) Raaz, O. F., 722 First National Bank Bldg. Lothman & Fowler, 935 Bankers Mortgage (2) (O. F. Raaz) Bldg. (Robert E. Fowler) Rack, J. Melvin, 531 First National Bank Lowther, Seth A., 1831 Commerce Bldg. (2) Bldg. (2) (J. Melvin Rack) (Seth A. Lowther) Rankin, W. H., 604 Hawthorne St. (William Luther, Homer L., 1446 Mellie Esperson H. Rankin) Bldg. (Homer L. Luther) Reader, Wm. Whitney, 4101 San Jacinto St., Lybrand, Ross Bros. & Montgomery, 1114 (4) (Wm. Whitney Reader) Texas Ave. (2) (William P. Crouch) Reeves, William L., 1709 Niels Esperson Lynch, Lincoln H., 5215 Main (Lincoln H. Bldg. (William L. Reeves) Lynch) Reynolds, H. D., 308 Rusk Building (Henry Main and Company, Commerce Bldg. (Frank D. Reynolds) R. Jobst, Charles A. Reynolds) Roberson, Hurley C., Mellie Esperson Bldg. Mandell, Kenneth S., Jr., 813 Union Na­ (2) (Hurley C. Roberson) tional Bank Bldg. (2) (Kenneth Stuart Rosmarin, Bernard & Company, 2204 Fannin Mandell, Jr.) St. (2) (Lee Ella Costello) Mann and Leavitt, 2405 San Jacinto St. Royston & White, 541 First National Bank (2) (Ernest E. Leavitt, Seymour Mann) Bldg. (2) (W. D. Royston) Markham, T. M. 4029 Gulf St. (17) (T. M. Rudnick, Bossin and Rumsey, 733 First Na­ Markham) tional Bank Bldg. (A. H. Rumsey) Marrin, Neal R., 922 San Jacinto Bldg. (Neal Rudnick, Jacob & Co., 733 First National Bank R. Marrin) Bldg. (Solomon Bossin) Masquelette, Bruhl & Company, 1002 Hous­ Sax, Hilary H. & Co., 406 Sterling Bldg. ton Cotton Exchange Bldg. (W. Vernon (Hilary H. Sax) Bain, Edwin L. Bruhl, J. Russell Hobbs, J. Shebay, Andrew G., 313 Melrose Bldg. (2) W. Humphreys, F. G. Masquelette, Arthur (Andrew G. Shebay) Hennell Stevens, Howard Lindsay Warren, Sheffield, Vernon G., 319 Pioneer American Jr.) Insurance Bldg. (Vernon G. Sheffield) Mattison and Riquelmy, 401 State National Bldg. (H. C. Riquelmy) Shumake, George C., Pioneer American In­ McClendon, Charles N., 533 Bankers Mort­ surance Bldg. (George C. Shumake) gage Bldg. (Charles N. McClendon) Smith Auditing Co., 721 Bankers Mortgage McGee, Milton W., 1910 Esperson Bldg. Bldg. (E. E. C. Smith) (Milton W. McGee) Stagg, Mather & Hough, 1621 Commerce McGuire, Z. Turner, 204 Fannin State Bank Bldg. (A. J. Farfel) Bldg. (5) (Z. Turner McGuire) Stenzel, Edward A., 615 Citizens State Bank McLaughlin, John P., 205, 4000 Westheimer Bldg. (Edward A. Stenzel) (John P. McLaughlin) Tapp, T. J., Room 35, 2009 Fannin St. McNutt, F. L., 4101 San Jacinto (4) (F. L. (Thomas J. Tapp) McNutt) Taylor, R. H., 2209 Second National Bank Merrill, Sam A., 518, 711 Main St. (2) (Sam Bldg. (R. H. Taylor) A. Merrill) Thomson, A. F. & Co., 904 San Jacinto Bldg. Milledge, C. F., 701-5 C. & I. Life Bldg. (William H. Shoemaker, Arthur F. Thom­ (C. F. Milledge) son) Milliger, Phil D., 2518 Drexel (6) (Phil D. Tigrett, William O., 1637 Commerce Bldg. Milliger) (William O. Tigrett) Mohle, T. W. & Company, 736 Bank of Com­ Toomin, David R. & Co., 1073 San Jacinto merce Bldg. (George F. Bertine, John Mc­ Bldg. (Sanford Brown) Brady, T. W. Mohle) Touche, Niven, Bailey & Smart, 410 First Montagne, Don E., 2208 Niels Esperson National Bank Bldg. (2) (Charles A. Blank- Bldg. (2) (Don E. Montagne) enburg) Norsworthy, George Willis, P. O. Box 514 Trotter, J. C., 1503 Jefferson St. (J. C. (George Willis Norsworthy) Trotter) Firm List of Members 125

Texas (Continued) Trotter, T. B., 712 Citizens State Bank Bldg. Lubbock (T. B. Trotter, J. T. Trotter, J. C. Marrow, Behner and Kelly, Tripp Bldg. (Vernon L. F. X. Houlihan) Behner, Wayne L. Kelly) Vogan, Herbert W., 927 Chronicle Bldg. Brasher & Bolinger, 301 Myrick Bldg. (Harold (Herbert W. Vogan) A. Bolinger, C. J. Brasher) Walborg, Earl F. & Co., 826 Esperson Bldg. Cassel, J. B., 715 Lubbock National Bank (James G. Jones, L. Cleveland Lockett, Earl Bldg. (J. B. Cassel) F. Walborg) Condray, Pratas and Smith, 916 Lubbock Weatherby, J. Irl, 1931 W. Lamar Ave. (19) National Bldg. (William W. Condray, George (J. Irl Weatherby) A. Pratas, L. Edwin Smith) Weller, Lester B., 803 Citizens State Bank Cornell & Company, 201 Russell Bldg. Bldg. (2) (Lester B. Weller) (Claude Allen White) hite ollis ederson W , H & P , 911 Electric Bldg. Hallmark and Armstrong, 603 Myrick Bldg. (Robert A. White) (J. C. Armstrong, C. N. Hallmark) Williams & Company, 905 City National Merriman, Edwin E. & Company, 1624 15th Bank Bldg. (2) (J. Howard Williams, Jr.) St. (Edwin E. Merriman, Harold J. Douglas) ilson ilton W , M , 2411 Dowling Street (Mil­ Pryor, Curtis E., 1011½ Main (Curtis E. ton Wilson) Pryor) inkelman avies akke W , D & B , 1831 Com­ Segars, A. B., 223 Whiteside Bldg. (A. B. merce Bldg. (2) (R. Glenn Davies) Segars) Woodhouse, Edgar R., 1003 S. Shepherd (19) Teague, James O., Jr., 915 Texas Ave. (James (Edgar R. Woodhouse) O. Teague, Jr.) Woodroof, W. D., Jr., 4511 Kyle St. (6) Williams, Ben E., Lubbock National Bldg. (W. D. Woodroof, Jr.) (Ben E. Williams) Wright, James Ryan, Bankers Mortgage Bldg. (James Ryan Wright) Lufkin Young, Arthur & Company, Oil & Gas Bldg. (2) (Bert H. Rush, Kenneth G. Miller) Axley & Rode, 408 Perry Bldg. (Branch L. L. Axley) Kermit Shirey, E. Kurl, 412 Perry Bldg. (Edward Roberson, Finley & Duncan, 211 North Oak Kurl Shirey) (George Finley) Spotten, J. L., Rm. 302, Perry Bldg. (Joe Louis Spotten) Kerrville Meredith, Wm. R., 204 Peterson Hospital Marshall Bldg. (William R. Meredith) Demmer, C. J. & Company, 207½ W. Rusk Kilgore St. (Quinton B. Carlile, K. V. Woodruff) Brown, Bronstad & Habenicht, 207-211 Pioneer Bldg. (Frank A. Brown) McAllen Louie B. Green, Hollingsworth & Company, Dean, Frank G., 825 Quince St. (Frank G. 202 J. S. Y. Bldg. (R. Clyde Hollingsworth) Dean) Eubanks, Ernest E., P. O. Box 1672 (Ernest Kingsville E. Eubanks) Powell, Morrison & Womack, P. O. Box Hart, Veale, Davis & Co., P. O. Box 1288 1147 (T. C. Morrison) (A. L. Hart, Jr., Paul G. Veale) Payte, Peter G., Commercial Bldg. (Peter Lake Jackson G. Payte) Crews, James F., 225 Parking Way (James Reichert, Elmer E., P. O. Box 449 (Elmer F. Crews) E. Reichert) Lamesa Midland Wilton, Robert S., P. O. Box 401 (Robert Baldwin, D. C., P. O. Box 2276 (D. C. S. Wilton) Baldwin) Laredo Bizzell, John P., Jr., 126 Central Bldg. (John P. Bizzell, Jr.) Dickinson, Chas. B., P. O. Box 818 (Chas. B. Dodson, Ernest K., 1703 Harvard St. (Ernest Dickinson) K. Dodson) Kowalsky, Samuel, Laredo National Bank Grimland, John M., Jr., Rm. M-5, Midland Bldg. (Samuel Kowalsky) National Bank Bldg. (John M. Grimland, Soto, Ruben, 512 Sames-Moore Bldg. (Ruben Jr.) Soto) Hendrick & Welch, 803 First National Bank Levelland Bldg. (Max Hendrick, Jr., Tom Welch) Henry Audit Co., P. O. Box 1793 (Dean E. Harper, John C., 809 8th St. (John C. Har­ Hudson) per) Howell, Benton, 111 N. Pecos (Benton Liberty Howell) Murphree & Conly, 106 Wilkinson-Foster Arnold and Root, Box 306 (Paul E. Arnold, Bldg. (Geo. T. Conly, Maynos A. Murphree) J. D. Root) Newkirk, Whitley & Company, P. O. Box 1872 (Hansel O. Kincaid, William B. New­ Longview kirk, Jr., Loyd George Whitley) Louie B. Green, Hollingsworth & Company, Schulze, Max George, 603 West Texas (Max 321 Bramlette Bldg. (Louie B. Green) George Schulze) Murphy, Quincy C., 225 Bramlette Bldg. Sproles, Woodard, Laverty and McGee, 503 (Quincy C. Murphy) First National Bank Bldg. (Paul H. Laverty) 126 American Institute of Accountants

Texas (Continued) Whitmire, Marshall O., 2507 W. Washington Port Arthur (Marshall O. Whitmire) Bernhardt, Carl H., 303 Adams Bldg. (Carl Wilkinson, J. Henry, Jr., McClintic Bldg. H. Bernhardt) (J. Henry Wilkinson, Jr.) Campbell, J. Marvin, 411 Fifth Street (J. Mineral Wells Marvin Campbell) Coulbourn, Dixon L., 212 Adams Bldg. Harwell, Roddy & Schmidt, State National (Dixon L. Coulbourn) Bank Bldg. (Clifford C. Schmidt) Mazur and Staggs, P. O. Box 112 (Herman F. Mazur, Joe I. Staggs) Mission Neumann, Charles E., 237 Adams Bldg. Hayes, John E. Co., P. O. Box 827 (Sam L. (Charles E. Neumann) Hornbeak) Smith, Otis & Co., First State Bank Bldg. Raymondville (Otis K. Smith) Owens and Morgan, Box 715 (John A. Mor­ gan) Monahans Jenkins, J. R., 305 East Rogers (James Rue San Angelo Jenkins) Cherry, Hunter, 1004 McBurnett Bldg. (Thomas Hunter Cherry) Nacogdoches Harlow, L. C. & Son, 201 McBurnett Bldg. Redfield and Armstrong, Hayter Bldg. (S. (L. C. Harlow, Jr.) D. Redfield) Jones, Freeze & Hay, 407 Central National Bank Bldg. (C. A. Freeze, John Alvin Hay, Navasota Marshall W. Jones) oore harles Patout, R. A., Jr., Security State Bank Bldg. M , C K., 2423 Sherwood Way (R. A. Patout, Jr.) (Charles K. Moore) Whitsitt & Hall, 602 San Angelo National New Braunfels Bank Bldg., (Francis D. Bachman, Jr., E. Marvin Hall) Bridges, Jim L., P. O. Box 605 (Jim L. Bridges) San Antonio Odessa Aikman & Aikman, Maverick Bldg. (5) (W. Criswell and Muns, 104 O’Michael Bldg. M. Aikman) (Lee A. Criswell, Ralph E. Muns) Alford and Doebbler, Insurance Bldg. (Ho­ Evans, J. Ernest, 505 N. Lee (J. Ernest ward A. Doebbler, Jr.) Evans) Barcellona, Joseph, Jr., 1050 Avenue A (2) King, Joe W., 900 Green Dr. (Joe W. King) (Joseph Barcellona, Jr.) eynon Marsh & Faris, 201 Burks Bldg. (William H. B , A. B., 619 Milam Bldg. (A. B. Faris) Beynon) Bruhl, Kenneth S., 510-11 South Texas Bldg. Orange (Kenneth S. Bruhl) Burson, M. R., International Bldg. (Marshall Ebanks, J. T., Jr., Orange Drug Bldg. (John R. Burson) Timothy Ebanks, Jr.) Carneiro, Chumney & Co., 1820 Alamo Na­ tional Bldg. (M. S. Carneiro, W. T. Chum­ Pampa ney) Dosier, H. Price, 208 Hughes Bldg. (H. Price Coll, Stanley M., 409 Maverick Bldg. (5) Dosier) (Stanley M. Coll) Nenstiel & Doggett, 412 Combs-Worley Bldg. Cunningham, W. G., 708 National Bank of (R. N. Nenstiel) Commerce Bldg. (W. G. Cunningham) Simmons, Edwin E., 200 Hughes Bldg. (Edwin Denton, Horn & Company, Milam Bldg. (5) E. Simmons) (Lloyd A. Denton) Donnell, George R. and Associates, South Paris Texas Bldg. (George R. Donnell) Horton, Leatherwood and Ward, 509 Liberty Eaton & Huddle, 1620 Alamo National Bldg. National Bank Bldg. (F. I. McClanahan, (Donald R. Eaton, Marquis G. Eaton, Manager) Thornton C. Huddle, Henry J. Sebastian) Ernst & Ernst, 320 Transit Tower (5) (C. Pasadena A. Barlow, Manager) Flack, Walter R. and Company, 210 Alamo Glispin, Vernon L., 207 Pasadena State Bank Title Bldg. (5) (Louis C. Doehne, Water R. Bldg. (Vernon L. Glispin) Flack) Flume, Lawrence J., Jr., 130 Shannon Lee Pecos Dr. (12) (Lawrence J. Flume, Jr.) Pattee, J. F., Box 1206 (J. F. Pattee) Garza, Alfonso J., 2116 Transit Tower (5) Travis, Chas. M., P. O. Box 838 (Chas. M. (Alfonso J. Garza) Travis) George, Thrift & Cockrell, 1105 Alamo National Bldg. (Robert B. Thrift) Perryton Hanke, William F., 207 Aztec Bldg. (William Depew, Thomas S., Box 817 (Thomas S. F. Hanke) Depew) Hendrix, E. G., 411 Frost National Bank Bldg. (5) (E. G. Hendrix) Plainview Holmes, J. R., 4900 Broadway (J. R. Holmes) Metzger, J. Robert, P. O. Box 1192 (J. Robert Karpel, Leonard, 301 S. Main Ave. (5) Metzger) (Leonard Karpel) Firm List of Members 127

TEXAS (Continued) Kino, William C., Gunter Bldg. (William C. Texas City King) Casey, Robert A., 812 6th St., N. (Robert Lancaster & Lancaster, 410 Houston Bldg. A. Casey) (5) (Ethel Barnes Lancaster) White, Hollis & Pederson, Box 747 (Alton Levy, Rene H., 226 Bedell Bldg. (5) (Rene C. Pederson) H. Levy) Lewis, Leon O., 1709 Transit Tower (5) Tulia (Leon O. Lewis) Sedgwick and Webb, 210 S. W. 1 St. (Eugene Lichtenstein, Frank H. and Associates, 1014 Rush Sedgwick) Alamo National Bldg. (Frank H. Lichten­ stein) Tyler McAtee, Robert H., 600 Insurance Bldg. (5) (Robert H. McAtee) Cowan, R. Don, 404 Citizens National Bank Nolan, Phil, Jr., 519 Topeka St. (Phil Nolan, Bldg. (R. Don Cowan) Jr.) Frenkel, I. K., 311 Peoples Bank Bldg. (I. Padgett & McCarty, Aztec Bldg. (5) (Sidney K. Frenkel) A. Padgett) Henry Audit Co., 806 Citizens National Bank Petersen, Vernon H., 2003 N. Main Ave. Bldg. (Robert Kingsley Peters, Jr.) (12) (Vernon H. Petersen) Mattison & Gaston, Tyler State Bank Bldg. Pflughaupt, Fred E., Suite 1615 Alamo Na­ (Robert W. Webster, Manager) tional Bldg. (5) (Fred E. Pflughaupt) Squyres, Arthur & Co., 560 Fair Foundation Pope, Roy L., & Spillers Co., 1022 Majestic Bldg. (Kenneth W. Hurst, Worth F. Johnson, Bldg. (5) (Roy L. Pope, Leslie E. Spillers) Arthur Squyres) Raquet, Robert E., Rm. 215, 4900 Broadway, (Robert E. Raquet) Vernon Rodgers, Chorpening & Lynn, 703 Alamo Moore and Johnston, P. O. Box 1331 (Gar­ National Bldg. (D. C. Chorpening, Frank land F. Johnston, Killen M. Moore) G. Rodgers) Seeman, Norman, 324 Moore Bldg. (Norman Victoria Seeman) Slavik & Williams, Victoria National Bank Slavik, Henry C., 1504 Milam Bldg. (Henry Bldg. (P. G. Williams, Jr.) C. Slavik) Surber, John L. & Company, 917 Frost Bank Waco Bldg. (5) (John L. Surber) heaney tockton cott Tucker, T. N., 409 National Bank of Com­ C , S & S , 603 Service merce Bldg. (T. N. Tucker) Mutual Bldg. (Price Cheaney, Jr., John Walker, Lawrence R., P. O. Box 897 (6) Shelby Scott) (Lawrence R. Walker) Goodman, James F., Amicable Bldg. (James Williams, George M., Maverick Bldg. (George F. Goodman) M. Williams) Ressler, Parker E., 312 Professional Bldg. Wood and Tuttle, Frost National Bank Bldg. (Parke E. Ressler) Talbert, Cameron M., Jr., 303 Professional (5) (William E. Tuttle, Wilbur A. Wood) Bldg. (Cameron M. Talbert, Jr.) Upleger, A. C., & Co., 219 N. 8th St. (Har­ San Benito roll H. Adams, Chas. E. Miller, Harry H. Bacon, Robert L., P. O. Drawer 1273 (Rob­ Roberts, William F. Smith, Arthur C. ert L. Bacon) Upleger) Usrey, William B. Company, 233 N. 6th St. Sherman (William B. Usrey) Webb, Anderson & Story, Medical Arts Bldg. Batsell, C. Rowan, M & P National Bank (Jamie L. Anderson, B. B. Story, Thomas Bldg. (C. Rowan Batsell) C. Webb) Wilcox, Pattillo and Company, 815 Liberty Snyder Bldg. (C. Scott Heltzel, R. D. Pattillo, Deffebach & Yorgesen, P. O. Box 925 (Rus­ Fred J. Pearson, Frank L. Wilcox) sell S. Yorgesen) Weatherford Sweetwater Harwell, Roddy & Schmidt, Hopkins Bldg. Marsh & Faris, 202 Doscher Bldg. (Jack W. (George Henry Harwell) Harris, George H. Marsh) Weslaco Temple Welch, R. J., 115 Henson Bldg. (R. J. Welch) Chirhart, Edward F., 509 First National Bldg. (Edward F. Chirhart) Wichita Falls Oehler, Herbert E., 802 First National Bldg. Allred, Ivan D., 612 City National Bank (Herbert E. Oehler) Bldg. (Ivan D. Allred) Yarbrough, Vance & Barge, P. O. Box 1 Allred, J. B. & Co., 612 City National Bldg. (Charles R. Vance) (John B. Allred) Anthony, T. C., 531 Wichita National Bank Texarkana Bldg. (T. C. Anthony) Bell, Floyd, 423 State National Bank Bldg. Batcha, J. P., 606 Oil & Gas Bldg. (J. P. (Floyd Bell) Batcha) Dunn, C. W., 402 Texarkana National Bank Collier, H. G., 1220 Oil & Gas Bldg. (H. Bldg. (Charles Woodrow Dunn) Grady Collier) Jay, Harry M. and Associates, 614 Texarkana Freemon, Shapard & Story, City National National Bank Bldg. (J. Marshall Grier) Bldg. (A. H. Freemon, Herbert B. Story) 128 American Institute of Accountants

Texas (Continued) Houser, Homer, 322 Wichita National Bank Toombs, Alton M., 916 Staley Bldg. (Alton Bldg. (Homer Houser) M. Toombs) Lambert, P. H., Suite 420 Oil & Gas Bldg. Trevathan, Stanley M., 218 First National (Pat H. Lambert) Bank Bldg. (Stanley M. Trevathan) Parfet, Clarence C., Wichita National Bldg. Wallace, M. E., 821 Staley Bldg. (Milan E. (Clarence C. Parfet) Wallace) Stewart, Flynn W., 921 Oil & Gas Bldg. (Flynn W. Stewart)

Utah

Brigham City Chipman, Dean W., 402 Utah Savings & Lee Accounting Service, Professional Center Trust Bldg. (Dean W. Chipman) (Theron B. Lee) Christiansen and Fagg, 218 Phillips Petro­ leum Bldg. (1) (T. J. Christiansen, Floyd W. Fagg) Logan Davis, Bruce R., 1026 Kearns Bldg. (1) Clay and Hancey, 208 Cache Valley Bank (Bruce R. Davis) Bldg. (John E. Clay, Blaine W. Hancey) Ernst & Ernst, 316 Beneficial Life Bldg. (David W. Rewick, Manager) Ogden Goddard, Suniville and Griffin, 527 Phil­ Alexander, Wayment & Currin, 2640 Wash­ lips Petroleum Bldg. (J. P. Goddard, Charles ington Blvd. (George V. Alexander, Vincent M. Griffin, Harry F. Suniville) S. Currin, Dee W. Wayment) Haines, H. Claire, P. O. Box 1768 (H. Claire Bunker, Tanner and Garrett, 712 First Se­ Haines) curity Bank Bldg. (R. H. Bischoff, Doren B. Kelly, Lincoln G. and Company, Walker Boyce, S. Bertell Bunker, Alma B. Rigby) Bank Bldg. (Lincoln G. Kelly, Lincoln Spry Corkey, Herbert J., 2761 Washington Blvd. Kelly, Ralph L. Neilson, Lawrence S. Olsen, (Herbert J. Corkey) Clifford G. Snow) Lybbert, Evert D., 501 Phillips Petroleum Jones and Atwood, 464 24th St. (Millen D. Atwood, G. Miles Jones) Bldg. (Evert D. Lybbert) Mulliner, Donald W., 516 Continental Bank Manning, Leon M., 609 Eccles Bldg. (Leon M. Manning) Bldg. (Donald W. Mulliner) Newman, Pardoe & Dimond, 1303 Conti­ Peterson, Arthur D. (Dan), 2460 Kiesel nental Bank Bldg. (1) (Stephen E. New­ Ave. (Arthur D. (Dan) Peterson) man, Devearl W. Dimond) Storey and Terry, 1014-1015 First Security Bldg. (Karl S. Storey, Orvil K. Terry) Nielson and Psarras, 623 Judge Bldg. (Frank Wells, Baxter & Miller, 1218-21 First Se­ C. Neilson) curity Bank Bldg. (Gordon L. Barney, Leon­ Petrie, Malcolm M. C., 1121 Newhouse Bldg. ard Peterson, William R. Stockdale) (Malcolm M. C. Petrie) Pinnock, Lawrence S., 502 Newhouse Bldg. (Lawrence S. Pinnock) Price Richmond & Jones, 1186 S. Main St. (Mer­ Reves, William F., First National Bank Bldg. vin W. Jones) (William F. Reves) Robinson and Wood, Zions Savings Bank Bldg. (William L. Robinson, Frank S. Provo Wood) Solomon, Raymond C., 907 Continental Bank Bunker, Tanner & Garrett, 217 First Se­ curity Bank Bldg. (Richard J. Millward) Bldg. (1) (Raymond C. Solomon) Soltis, John P., 260 East 1st South (John Gardner & Hawkins, Farmers & Merchants Bank Bldg. (Glen A. Gardner) P. Soltis) Sugar & Ulmer, 527 Atlas Bldg. (Harry R. Olsen & Gardner, P. O. Box 445 (Frank H. Gardner, Ralph Reed Olsen) Ulmer, Jr.) Summerhays, Lorenzo B., 858, 19 W. South Squire & Dodge, 232 W. Center St. (S. Arvid Dodge, De Lance W. Squire) Temple St. (1) (Lorenzo B. Summerhays) Tanner & Hansen, 1758 S. State St. (15) (B. Wood, Child, Mann and Smith, First Secur­ Leland Tanner) ity Bank Bldg. (Willard G. Smith) Wells, Baxter & Miller, 407-410 Kearns Bldg. (1) (Lynn E. Baxter, Z. Vernon Der­ Richfield rick, H. Smith Evington, Donald A. Miller, Tasker, Walter J., 151 N. Main St., No. 3 Henry R. Nelson, Fred M. Oliver, Seymour (Walter J. Tasker) Wells) Wood, Child, Mann and Smith, First Se­ curity Bank Bldg. (G. Ellsworth Brunson, Salt Lake City Harold L. Child, Alan Grant Mann, Joseph Birrell, McGee, Zimmerman & Thomas, 605 Woodruff McEwan, Herman L. Wood, Ray Continental Bank Bldg. (Lawrence H. Bir­ G. Wood) rell, Robert L. McGee, John Robert Thomas, Herbert J. Zimmerman) Bunker, Tanner and Garrett, 404 Zions Sav­ ings Bank Bldg. (J. Dale Parkinson, Paul B. Vernal Tanner) Casella, J. N., 502 Walker Bank Bldg. (J. N. Herman, Robert S., Suite 1 Coltharp Bldg., Casella) Box 277 (Robert S. Herman) Firm List of Members 129

Vermont Brattleboro Londonderry Salvesen, Edgar C., 2 Country Hill Edgar C. Hutchinson, H. G. (Harold Gibbs Hutchin­ Salvesen) son) Burlington Montpelier Densmore, Seth A., 118-A College St. (Seth A. Densmore) Bertrand, Maurice J., 27 School St. (Maurice Goldberg, Barney Z., 125 Church St. (Bar­ J. Bertrand) ney Z. Goldberg) Jurgs, P. F. & Company, 150 Cherry St. (Ralph C. Kendrick) Norwich Willis, Moody & Company, 203 College St. Peisch, Archibald M. & Company, 1 Main (John G. Moody) St. (Welden H. Darling, Archibald M. Peisch, William C. Rugg) Essex Junction Kimball, Richard A., 6 Williams St. (Richard White River Junction A. Kimball) Smith, Geo. W., (Geo. W. Smith)

Virginia

Accomac Musselman and Drysdale, 317 E. High St. Leatherbury-Broache, (E. Clyde Broache, (Robert M. Musselman, Douglas D. Drys­ Jr., Edwin Leatherbury) dale) Alexandria Covington Dienelt, B. G., Jr., 807-809 Cameron St. Persinger, R. L. & Company, 127 Maple Ave. (B. G. Dienelt, Jr.) (Thomas J. Blair, Charles R. Dale, Jack Holmes, Bowden A., 101 N. Columbus St. Persinger, Robert L. Persinger, Chester J. (Bowden A. Holmes) Stuff) Stanton, Minter and Bruner, 113 N. St. Asaph St. (Arthur J. Bruner, D. Worth Danville Stanton) Dunn, Robert H., 717 Masonic Temple (Rob­ Willis, T. Leland, P. O. Box 1099 (T. Leland ert H. Dunn) Willis) Harris, Fletcher D., 257 Jefferson Ave. (Fletcher D. Harris) Arlington Manning & Perkinson, McDaniel Bldg. Evans, Harold R., 2030 16th St., N. (1) (James W. Perkinson) (Harold R. Evans) Pullen, A. M. & Company, Masonic Temple Halquist, Roy H., 2049-15th St., N. (Roy (Emmett G. Frizzell) H. Halquist) Humphrey, Nelson C., 3814 N. Vernon St. Franklin (Nelson C. Humphrey) Peak, Daniel K., Farmers Bank Bldg. (Daniel Johnson, Arthur, 2510 4th St. S. (Arthur Keene Peak) Johnson) Lewis, Melvin E., 1430 N. Uhle St. (Melvin Fredericksburg E. Lewis) Baker, Brydon, Rennolds & Whitt, 809 Wil­ Murray, Roderick L., 505 Radio Bldg. (Ro­ derick L. Murray) liam St. (William Thompson, Jr.) Nickson, Theodore B., 1210 Lee Highway Hampton (Theodore B. Nickson) Simmonds, A. G., 5050 Columbia Pike (A. G. Corcoran, John F., 17 Locust St. (John F. Simmonds) Corcoran) Sprigg, Roger B., 3108 Tenth Rd., N. (1) (Roger B. Sprigg) Harrisonburg Clarke, John W., 122 S. Main St. (John W. Bristol Clarke) Burk, Dent K., Associates, Dominion Na­ Hoover, S. B. and Company, 401-405 Na­ tional Bank Bldg. (Jerry B. Cunningham, tional Bank Bldg. (S. Beery Hoover, Mer­ Carlton B. Lowder, James M. Tayloe) vin Baker Stickley) Hillman, Shelton B., Reynolds Arcade Bldg. Willett, J. A., III, 508 First National Bank (Shelton B. Hillman) Bldg. (J. A. Willett, III) Jones, Homer A., Jr., Reynolds Arcade Bldg. (Homer A. Jones, Jr.) Lexington Shelton, J. R., McCrum Bldg. (J. R. Shelton) Charlottesville Hantzmon, R. G. & Company, 206 Valley Lynchburg View Bldg. (Clifford L. Beakes, Richard G. Abrahams, St. George T., 211 Lynch Bldg. Hantzmon, Reuel A. Wiebel, Jr.) (St. George T. Abrahams) Kesler and Robinson, 604 National Bank Burnham and Ould, 217 Lynch Bldg. Bldg. (Frank H. Kesler, Daniel A. Robin­ (Walker E. Burnham, James Palmer Ould, son) Jr.) 130 American Institute of Accountants

Virginia (Continued) Leach, Calkins & Scott, 1111 Peoples Bank Thompson, Festus W., 306 Kresge Bldg. (10) Bldg. (Ralph E. Burnette, H. M. Crowder) (Festus W. Thompson) Neher, C. R., Jr., Allied Arts Bldg. (C. Rich­ Walker, Rogers & Company, 414 Kresge ard Neher, Jr.) Bldg. (William R. Rogers, Robert J. Walker) Martinsville Waller and Woodhouse, 641 Wainwright Bldg. (R. Braxton Hill, Jr., Jesse William Smith, J. Carl, Chief Tassel Bldg. (J. Carl Massey, Jr., William N. Waller, Jr., H. W. Smith) Woodhouse) Wasserman, Louis L., 216 Midtown Bldg. Newport News (Louis L. Wasserman) Aaron, Leonard B., 311 Melson Bldg. (Leon­ ard B. Aaron) Norton Ames, Fred F. & Company, 84 30th St. Thrower, Monroe B., The Progress Bldg. (Thomas R. Hall) (Monroe B. Thrower) Daniels, J. A., 306 Melson Bldg. (J. A. Daniels) Pearisburg Leach, Calkins & Scott, P. O. Box 14 Toler, C. Henry (C. Henry Toler) (James F. Rindfleisch) Tanner, Allen C., 2610 West Ave. (Allen Petersburg Clarence Tanner) James, Harry N. & Company, 508-510 Union Trust Bldg. (Harry Nelson James) Norfolk Mason, Alex. H., Union Trust Bldg. (Alex. Altschul, Lemuel, 237 Wainright Bldg. H. Mason) (Lemuel Altschul) Berlage, LaVerne C. 1214 Granby St. (La­ Portsmouth Verne C. Berlage) Nash, Monroe, 601 Professional Bldg. (Mon­ Canoles, Leroy T., 200 W. 21st St. (Leroy roe Nash) T. Canoles) Schneider, Joel, 424 Dinwiddie St. (Joel Chamberlayne, Alva B., 241 W. York St. Schneider) (10) (Alva B. Chamberlayne) Tolleth, W. R., 124 Dinwiddie St. (William Cofer, Paul D., 206 Kresge Bldg. (10) (Paul Robertson Tolleth) D. Cofer) Cootes and Burrus, 431 Granby St. (George Pulaski M. Cootes, Corlett W. Burrus) Miller, James P., Pulaski National Bank Bldg. Craver, Clifford E., 614 National Bank of (James P. Miller) Commerce Bldg. (10) Clifford Ellwood Craver) Richlands Day, Clarence, 603-8 Portlock Bldg. (Iff) (Clarence Day) Hull, A. T. & Sons, Terminal Bldg. (Ray­ Edmondson, LedBetter and Ballard, Na­ mond V. Huff) tional Bank of Commerce Bldg. (10) (W. P. Edmondson, L. Dow LedBetter, John W. Richmond Ballard, Jr.) Andrews, Burket & Co., 915 American Bldg. Edwards, Walter A., Jr., 316 Kresge Bldg. (6) (Alvin W. Burket, William E. Craw­ (10) (Walter Armistead Edwards, Jr.) ford, Jr., Johnson McRee, Walter F. Payne, Gabel, Albert A., 310 Citizens Bank Bldg. Louis A. Ryan, Daniel Witt) (Albert A. Gabel) Atkins & Pennell, 1621 Central National Goodman, M. Lu & Company, 713 Citizens Bank Bldg. (19) (J. Herman Atkins, Jr., Bank Bldg. (10) (Meyer Lu Goodman, D. William A. Pennell) Vernon Norman) Baker, Brydon, Rennolds & Whitt, Travelers Higger, Berger & Daniel, 248 W. Bute St. Bldg. (Samuel H. Baker, Jr., Robert Brydon, (10) (Irwin Berger, Robert D. Daniel) III, John S. Rennolds, William Thompson, Hill, Frederick B. and Company, 624 Flat­ Jr., J. Asa Whitt) iron Bldg. (Frederick B. Hill, Joseph C. Bennett, L. Guy, Richmond Federal Bldg. Greene, Seab E. DuVall, Jr.) (19) (Guy L. Bennett) Hilton, Sheffield & Hilton, 119 W. Taze­ Carter, Hughes & Parker, 509 Southern well St. (10) (Herbert E. Gouldman, Al­ States Bldg. (1) (William C. Carter, Wil­ fred N. Hilton, W. P. Hilton, A. Vernon liam J. Hughes, V. Lee Parker) Sheffield) Dalton & Penzer, Central National Bank Klingmeyer, W. A., Rm. 300, Helena Bldg. Bldg. (19) (H. Addison Dalton, Louis V. (10) (W. A. Klingmeyer) Penzer) Lasky, M., 201 Western Union Bldg. (Morti­ Derieux, Samuel A., 16½ N. 9th St. (Samuel mer Lasky) A. Derieux) Matthews, Z. E., 708 Bankers Trust Bldg. Elkins, Durham and Kemp, 901 State Plant­ (Zalma E. Matthews) ers Bank Bldg. (W. L. Elkins, Arthur N. McCoy, Charles H, 426 Royster Bldg. Kemp) (Charles H. McCoy) Ernst & Ernst, 409 E. Main St. (Thomas L. Rawlings, A. Lee & Company, 238 Wain­ L. Thrasher) wright Bldg. (A. Joel Jackson, Elmer F. Fairbank, Knapp & Co., Suite 519 Mutual Johnson) Bldg. (John J. Fairbank, Jr.) Shepard, Elihu M., 403 Kresge Bldg. (10) Finney, G. G., 301 Sauer Bldg. (20) (G. G. (Elihu M. Shepard) Finney) Swartz, H. B., 206 Western Union Bldg. Hardy & Irvin, 3202 W. Cary St. (21) (Ed­ (Hyman B. Swartz) ward I. Hardy, Julian R. Irvin) Firm List of Members 131

Virginia (Continued)

Lafrentz, F. W. & Co., 1001 E. Main St. Roanoke Suite 608 (19) (Stuart D. Walden, Richard Andrews, Burket & Co., 527 Shenandoah J. Jones, Jr.) Bldg. (A. L. Knighton, K. Clement Quinn) Leach, Calkins & Scott, 311 Mutual Bldg. Brown, C. A. and Company, 706 Boxley Bldg. (Hugh H. Baird, Jr., Frank S. Calkins, Law­ (11) (C. A. Brown, Albert E. Shank, Leo rence H. Camp, Charles B. Flow, James F. Waterman) Archibald Leach, Jr., John A. Lepp) Hamill, W. Webb, P. O. Box 324 (W. Webb Maddrea, Fergusson & Woody, 108 WRNL Hamill) Radio Center Bldg. (19) (Thomas Grayson Kennett & Kennett, 301 W. Campbell Ave. Maddrea, Raymond A. Woody) (Adelbert R. Kennett, J. Holliday Kennett) McCarthy, Lawrence L., 3206 Monument Kimble, Leslie A. & Company, Colonial- Ave. (Lawrence L. McCarthy) American National Bank Bldg. (Leslie A. Mitchell, Wiggins & Smith, Southern States Kimble, Louis A. Rothgeb, Guy M. Wilson) Bldg. (13) (J. Snydor Mitchell, Percy M. Powell, Anderson & Reed, Shenandoah Bldg. Smith, Jr., Robert E. Wiggins, C. Hunter (Hayden Q. Anderson, Emmett H. Powell, Jones, Robert J. Lechner) C. Douglas Reed) Pullen, A. M. & Company, 1105 State- Planters Bank Bldg. (Edwin T. Bass, Cecil Salem A. Bean, Forrest W. Brown, Jr., Virginius Brown, Arthur C., 760 Virginia Ave. (Ar­ Butt, T. Roy Grubbs, John E. Hamilton, C. thur C. Brown) Foster Jennings, Robert C. Peery, James A. Rennie, A. Frank Stewart) Staunton Rison, J. Waddell, 216 Southern Bank Bldg. Yancey, Layton W., Suite 10, Witz Bldg. (19) (J. Waddell Rison) (Layton W. Yancey) Rock, Walter H., 111 N. 4th St. (Walter H. Rock) Suffolk Rudisill, Ernest K., 5107 Devonshire Rd. Sheffer, Frank Edward, National Bank of (25) (Ernest K. Rudisill) Suffolk Bldg. (Frank Edward Sheffer) Shands & Donahue, Massey Bldg. (7) (James Thedieck, Charles G., P. O. Box 394 E. Donahue, Jr., Arthur D. Shands) (Charles G. Thedieck) Stith, Mary V., 120 N. 2nd St. (Mary V. Stith) Williamsburg Toler, A. M. & Co., 1520 Central National Easley, H. T., Box 576 Tucker Clinic Bldg. Bank Bldg. (A. M. Toler) (H. T. Easley) Watson, Donald R., Rm. 203, Broad Grace Arcade Bldg. (Donald R. Watson) Winchester Wells, Drexel D. & Company, 211 Mutual Leach, Calkins & Scott, 18 Rouss Ave. Bldg. (Drexel D. Wells) (Wendell R. Barney) Wells, T. B., Mohr & Company, 400 Trav­ Yount, Hyde & Co., P. O. Box 392 (Lewis elers Bldg. (T. Berkeley Wells, Norman J. H. Hyde, Ralph P. Yount) Mohr) Whitt, John B. T., Box 405-A, RFD No. 8 Wytheville (John B. T. Whitt) Cole and Armbrister, 203-204 Wythe County Worcester, F. L., & Company, 1111 Mutual National Bank Bldg. (Garnett K. Cole, Ed­ Bldg. (Francis L. Worcester, Harry Murray) win C. Armbrister)

Washington

Aberdeen Wimbush, Perce A., 302 Bellingham National Lang, Aiken & Company, 535 Finch Bldg. Bank Bldg. (Perce A. Wimbush) (Robert L. Aiken, Donald J. Lang, Sid M. Young, Ralph W., Bellingham National Bank Lockitch) Bldg. (Ralph W. Young) Stickney & Preszler, 523 Finch Bldg. (H. A. Preszler) Centralia Auburn Steinmetz, Rudolph F., P. O. Box 297 (Ru­ dolph F. Steinmetz) Clearman, Fred L., 31248 Pacific Highway S. (Fred L. Clearman) Julson, Sam E., 210 Auburn Avenue Bldg. Clarkston (Sam E. Julson) Miller & Cupp, 837 Sixth St. (Richard C. Cupp, Robert Bruce Miller) Bellingham Adamson, Lee J., 333 Seattle First National Colfax Bank Bldg. (Lee J. Adamson) Hull and Kelly, Bellingham National Bank Kirkpatrick & Utgaard, Old National Bank Bldg. (Stanley F. Hull, John R. Kelly) Bldg. (Harold D. Kirkpatrick) Larson & Riffe, Herald Bldg. (Theodore E. Larson) Lehn, R. A., 305 Medical Bldg. (R. A. Lehn) Ellensburg Lindell, Carroll E., 201 Kulshan Bldg. Boyd, Olofson & Company, P. O. Box 60 (Carroll E. Lindell) (Harold S. Overland, Manager) 132 American Institute of Accountants

Washington (Continued) Ephrata Brandt, Ellery I., 802 Dearborn St. (4) (Ellery I. Brandt) Morris & Jones, P. O. Box 597 (John A. Burns, Douglas M., 317 Lloyd Bldg. (1) Morris) (Douglas M. Burns) Cairns, Douglas H., 550 Mercer St. (Doug­ Everett las H. Cairns) Egan, Maurice F., Monte Cristo Hotel Bldg. Chambers, John E., 4237 Latona Ave. (5) (Maurice F. Egan) (John E. Chambers) McLeod, Ralph W., 2918 Wetmore Ave. Clauson, Clarence and Associates, 1619 (Ralph W. McLeod) Terry Ave. (Clarence Clauson) Spurrell & Hascal, 3019 Colby Ave. (Albert Costello, Marshbank & Raines, 317 Lloyd L. Hascal, Fred William Spurrell) Bldg. (1) (Earl W. Costello, John M. Marshbank, Raymond L. Raines) Kennewick Craig, C. Earle, 416 Virginia St. (C. Earle Niemi, Holland & Scott, 22 Bateman Bldg. Craig) (Ralph K. Scott) Culp, Chas. M., 605 First Ave. (4) (Charles Miller Culp) Longview Derrig, J. F., 590 Dexter Horton Bldg. (4) (J. F. Derrig) Knudtzon, Halvor, 1327 Broadway (Halvor Droker, Wayne M., 4008 47th Ave. S. (8) Knudtzon) (Wayne M. Droker) Linhoff, William H., 1329 Broadway (Wil­ Eiseman, Carl W., 520 Colman Bldg. (Carl liam H. Linhoff) W. Eiseman) Moss, Adams & Co., 202 Robval Bldg. (Ar­ Ernst & Ernst, 1218 Third Ave. (1) (Edgar thur E. Fitzgerald, Manager) B. Arnett) Feinberg & Wolf, 1020 Joseph Vance Bldg. Mt. Vernon (1) (Henry E. Wolf) Williams & Nulle, Sinnett Bldg. (W. Ernest Fisher and Wagner, 3135 Western Ave. (1) Williams) (Vernon O. Wagner) Forbes, John F. & Company, Dexter Horton Moses Lake Bldg. (Roy C. Comer, Emil P. Jarvis) Morris & Jones, Box 643 (John E. Jones) Friedman, Lobe & Block, 613 Jones Bldg. (1) (Robert L. Block, Samuel E. Friedman, Olympia Carl E. Houston, Ludwig Lobe) rol easley Pearson, Dimon and Briggs, National Bank F & P , 1103 White Bldg. (Cyril M. of Commerce Bldg. (Charles S. Pearson) Frol, Elbert D. Peasley) Galley, Newton W., 730 Securities Bldg. Stickney & Preszler, 521 Security Bldg. (C. L. Stickney) (Newton W. Galley) Gibb, Marguerite, 1012 Securities Bldg. (1) (Marguerite Gibb) Opportunity Griffith, Wiles & Co., 510 Skinner Bldg. Hayden, L. C., (Lester C. Hayden) (1) (R. Orval Dreisbach, Don S. Griffith, Eric H. Wiles) Pasco Hansen, Arne S. & Company, 800 Insurance Frame, Whiting & Ridgway, P. O. Box 661 Bldg. (Arne S. Hansen, Howard B. Horn­ (Johnnie T. Ridgway) aday, Albert V. Nelson) Hall, Bryce B., 428 W. Lewis St. (Bryce B. Harding, T. H. Cliff, 616 Ranke Bldg. (T. Hall) H. Cliff Harding) Harper, Richard E., 438 Central Bldg. (4) Port Angeles (Richard E. Harper) Haskins & Sells, 520—1411 Fourth Ave. Bldg. Robinson, Vernon J., 112½ E. First St. (1) (John H. Davis, William James Fronk, (Vernon J. Robinson) Emmett S. Harrington, R. D. White, Lorin H. Wilson) Pullman Hays, James P., 417 Lloyd Bldg. (James P. Lemaster & Daniels, First National Bank Hays) Bldg. (Raymon T. Smeltz) Hesse and Page, 1005 Joseph Vance Bldg. (1) (K. F. Hesse) Renton Hill, David, 337 White Bldg. (David Hill) Palmer, James W., 9 Wood Bldg. (James W. Holsinger, Glenn Harold, 715 Lloyd Bldg. Palmer) (Glenn Harold Holsinger) Houston, Carl E., 613 Jones Bldg. (Carl E. Seattle Houston) Allman, Neil V., 16738-5th Ave. N. E. Huebener, E. C., 7109 Woodlawn Ave. (5) (Neil V. Allman) (E. C. Huebener) Andersen, Arthur & Co., 1410 Dexter Hor­ Hull, George L., 2206 Exchange Bldg. ton Bldg. (4) (Edward J. Fox, R. M. (George L. Hull) Simpson) Hutchinson, Leonard C., 7750-15th Ave., Andrews, C. A., 1430 Joseph Vance Bldg. N. E. (5) (Leonard C. Hutchinson) (C. A. Andrews) Jacobson, Jentzsch, Rector & Jones, 602 Barrios, Hilliard, Sain & Co., 2d and Cherry Lloyd Bldg. (1) (Lewis P. Jones) Bldg. (4) (Donald E. Hilliard, Howard C. Jacobson, Norman M., 2700 First Ave. (1) McMahon) (Norman M. Jacobson) Benson, John H., 6548 24th Ave. N. W. Jensen, Morgan & Co., 848 Henry Bldg. (E. (John H. Benson) O. Jensen, Thomas L. Morgan) Benson & McLaughlin, 1021 Summit Ave. Jensen, Robert E., 221 Lloyd Bldg. (Robert (4) (Henry V. Benson) E. Jensen) Firm List of Members 133

Washington (Continued) Johnson, Ansell & Co., 941 Stuart Bldg. (1) Ross, Shepherd & Co., 583 Dexter Horton (Ansell G. Johnson, William A. Safstrom) Bldg. (4) (Raymond C. Shepherd) Jonson, Ernest A., Dexter Horton Bldg. (4) Schreiber, Erwin G., 810 Joseph Vance Bldg. (Ernest A. Jonson) (1) (Erwin G. Schreiber) Lala, Stanley W., 509 Belmont Ave., N. (2) Scott, James D., 317 Lloyd Bldg. (1) (James (Stanley W. Lala) D. Scott) Lawson and Lawson, 719 Securities Bldg. Sexton & Chabot, 1411 Fourth Avenue Bldg. (1) (Irwin P. Lawson) (1) (Edward F. Chabot, Robert J. Kamer- Lockhart & Carlin, 1610 Tower Bldg. (1) ling, George C. Petrie, Neil Sexton) (Fred E. Carlin, Bert Lockhart) Shepherd, Raymond C., 583 Dexter Horton Lockitch, Percy A., 1024 Joshua Green Bldg. Bldg. (4) (Raymond C. Shepherd) (Percy A. Lockitch) Simpson, Walter G., 8324 15th Ave., N. W. Lybrand, Ross Bros. & Montgomery, Skin­ (7) (Walter G. Simpson) ner Bldg. (1) (Robert L. Aiken, Manager) Sites, Ralph F., 120 6th Ave., N. (Ralph F. Maier, Lothar, 4829 California Ave. (Lothar Sites) Maier) Smith, Herbert Elles, 5507 White Bldg. Marx, William H., 2016 Smith Tower (4) (Herbert Elles Smith) (William H. Marx) Snekvik, Marie, 4417 White-Henry-Stuart Maxfield, Vernon L., & Co., 804 White Bldg. (1) (Marie Snekvik) Bldg. (1) (Vernon L. Maxfield) Stockton, Wm. T., 590 Dexter Horton Bldg. McGirr, H. D., 3200 W. Dravus (99) (H. (2) (Wm. T. Stockton) D. McGirr) Stone & Anderson, 1738 Exchange Bldg. McLaughlin, C. Edgar, 1019 Vance Bldg. (Peter M. Anderson, Clarence L. Stone) (C. Edgar McLaughlin) Sullivan & Hansen, 730 Securities Bldg. Meals and Company, 1411 Fourth Avenue (Harold L. Hansen, Emmett J. Sullivan) Bldg. (W. Bruce Jones, John E. Meals) Talbott, A. F., 312, 814 Second Avenue Mendenhall, W. Howard, 2206 Exchange Bldg. (4) (A. F. Talbott) Bldg. (W. Howard Mendenhall) Thomaier, Boyd S., 3211 Thirty-first Ave., W. Miner, E. J. & Co., 640 Central Bldg. (4) (Boyd S. Thomaier) (E. J. Miner) Touche, Niven, Bailey & Smart, 1411 Molitor, F. H. & Co., American Bldg. (F. Fourth Ave. (1) (Durwood L. Alkire, Ed­ H. Molitor) ward P. Tremper) Moore, W. Donald, 208 Columbia St. (4) Tuohy, John F., 4709 19th N. E. (4) (John (W. Donald Moore) F. Tuohy) Moss, Adams & Co., 465 Skinner Bldg. (1) Von Harten, Trenholme & Co., 1411 (Edwin E. Adams, Walter H. Crim, Henry Fourth Ave. Bldg. (1) (John H. Von S. Hayum, Albert Moss) Harten) Mounsey, R. C. & Co., 707 Securities Bldg. Whittle & Whittle, 1823 Smith Tower (R. C. Mounsey, Richard C. Mounsey, Jr.) (George V. Whittle, George Clifford Nelson, George O., 5507 White Bldg. Whittle) (George O. Nelson) Wiley, John, 5129 E. 41st St. (John Wiley) Nelson, J. R., 2462-33rd Ave. W. (99) (J. Zener, Carlos R., 507 Lloyd Bldg. (1) (Car­ R. Nelson) los R. Zener) Newton, J. A., Seaboard Bldg. (J. A. New­ ton) Noble, Theron A., 590 Dexter Horton Bldg. Spokane (4) (Theron A. Noble) O’Brien, John L., 803 Joseph Vance Bldg. Arick, Robert N., 400 Title Bldg. (Robert (1) (John L. O’Brien) Arick) Owen, Kenneth C., 220-16th Ave., N. (2) Batty & Forsgren, 303 American Legion (Kenneth Owen) Bldg. (Harry H. Batty, Robert H. Forsgren) Pearson and Verhoef, Hoge Bldg. (4) (Rus­ Bell, Howard S. and Son, 201 Empire State sel A. Pearson, Harry W. Verhoef) Bldg. (1) (Lloyd B. Avery, Howard S. Bell, Peat, Marwick, Mitchell & Co., 957 Stuart John H. Bell) Bldg. (1) (Leslie H. Taylor, Harold L. Cooper, R. Maurice, 408 Hutton Bldg. (R. Scott, Philo R. Zimmerman) Maurice Cooper) Pembrooke, Raymond A., 620 Jones Bldg. Dostert, Clarence J., W. 714 Second Ave. (1) (Raymond A. Pembrooke) (4) (Clarence J. Dostert) Peterson, Ralph M., 2517 Sixth Ave. (1) Elder, Tracy K., 501 Washington Trust Bldg. (Ralph Merrill Peterson) (Tracy K. Elder) Porter, Barton F., 1522 Northern Life Tow­ Ernst & Ernst, 410 Fernwell Bldg. (Alva H. er (1) (Barton F. Porter) Giffin, Jr., Manager) Price Waterhouse & Co., 1304 Fourth Ave. Ernst, Leo, 524 W. 14th Ave. (4) (Leo (1) (Paul A. Kelson, Manaeer) Ernst) Ptacek, Roy H., 9632 16th S. W. (Roy H. Fruci, Roger & Associates, 200 Columbia Ptacek) Bldg. (James A. Geiger) Purvis, R. Spencer, 730 Securities Bldg. (R. Johnson, Roy P., 611 Peyton Bldg. (1) (Roy Spencer Purvis) P. Johnson) Raichle, J. Albert, 403 Marion Bldg. (4) LeMaster & Daniels, 212 Symons Bldg. (4) (J. Albert Raichle) (Eustace LeMaster, E. C. Daniels, Firth J. Ramsey, Robert L., 422 Smith Tower (4) Chew, T. R. Sampson, Floyd N. Smith) (Robert L. Ramsey) McIntosh, George P., W. 2003 Third Ave. Rankin & Stokes. 1619 Terry Ave. (1) (R. (43) (George P. McIntosh) B. Rankin, H. S. Stokes) Morris, Lee & Co., 1429 Old National Bank Reimers, Marguerite, Rm. 216, 418 Loretta Bldg. (1) (G. David Jones, L. Gordon Lee, Pl. (2) (Marguerite Reimers) A. William Morris, George E. King) Risk, Clyde, 2104 Northern Life Tower Morse, Laurence D., 1001 Old National (Clyde Risk) Bank Bldg. (Laurence D. Morse) 134 American Institute of Accountants

Washington (Continued) Nicholson, Ireland & McAdam, 711 Spo­ Johnson and Paulson, 1521 Puget Sound kane and Eastern Bldg. (1) (Richard M. Bank Bldg. (Franklin E. Johnson) Ireland, James F. McAdam, Carl L. Nich­ Knight, Robert T., 1206 Washington Bldg. olson) (Robert T. Knight) Onstine, Warner, 621 Columbia Bldg. (8) Moss, Adams & Co., 805 W. R. Rust Bldg. (Warner Onstine) (George C. Roberts, Manager) Phelps, Frederick M., 406 Hyde Bldg. (Fred­ Olson, David F., 1113 Center St. (David F. erick M. Phelps) Olson) Randall & Emery, Peyton Bldg. (J. R. Ran­ Taylor, William W., 716 Pacific Ave. (2) dall, Elmer H. Emery) (William W. Taylor) Schoedel, Donald L., 400 Title Bldg. (1) Thorstenson, John G., 710 W. R. Rust Bldg. (Donald L. Schoedel) (John G. Thorstenson) Siegel, McFarland, Alton & Springer, Spo­ Watts & Long, 210-12 Anderson Bldg. (E. kane & Eastern Bank Bldg. (Will D. Alton, S. Watts) Joseph P. McFarland) Silverstein, Bounds & Harney, 307 Sher­ Vancouver wood Bldg. (1) (Ben Harney) Skog, Hazel Johnson, 3118 E. Fifteenth Ave. Mickelwait and Brown, 915 W. 11th St. (33) (Hazel J. Skog) (I. Allen Brown, J. P. Mickelwait) Vander Wal, William, 400 Title Bldg. (8) Zoller, R. W., 20 Schofield Bldg. (R. W. (William Vander Wal) Zoller) Watters, Duane H., 712 Hutton Bldg. (Duane H. Watters) Walla Walla White, Lloyd A., 303 Lincoln First Federal Jacobson, Jentzsch, Rector & Jones, 502 Bldg. (1) (Lloyd A. White) Baker Bldg. (Albert Jentzsch) Lacey, Myron D., 304 Denny Bldg. (Myron Sunnyside D. Lacey) Meerdink, Orville J., P. O. Box 177 (Orville Boyd, Olofson & Company, P. O. Box 262 J. Meerdink) (Ed Galey, Manager) Niemi, Holland & Scott, 701 Baker Bldg. (William H. Holland, Fred G. Niemi) Tacoma Woods, Don, P. O. Box 545 (Don Woods) Anderson, Harry, 516 N. Stadium Way (3) (Harry Anderson) Wenatchee ennett B , J. L. & Co., 1502 Puget Sound Franklin, C. W., 307 Doneen Bldg. (C. W. Bank Bldg. (2) (J. L. Bennett, Renie M. Franklin) Bennett) Morris, Lee & Co., Exchange Bldg. (Willis Benton, Lee A., 1510 Puget Sound Bank D. Brown) Bldg. (2) (Lee A. Benton) Niemela, L. W., Doneen Bldg. (L. W. Berglund, Carl H., 1019 Washington Bldg. (2) (Carl H. Berglund) Niemela) Brottem, John L., Jr., Jones Bldg. (John L. Brottem, Jr.) Yakima Busch & Webb, 1014 Puget Sound Bank Bldg. Boyd, Olofson & Company, P. O. Box 408 (2) (George J. Busch, Edwin P. Allen, Jr., (John F. Cadigan, Paul Fountain, C. Walter Lawrence R. McCamant, Ralph H. Nelson) Olofson, Delmar L. Pearson) Dwyer, J. T., 1507 Puget Sound Bank Bldg. Frame, Whiting & Ridgway, 223 Miller Bldg. (2) (Joseph T. Dwyer) (D. W. Frame, Richard B. Whiting) Huntsman, Wm. F., 909 Washington Bldg. Shrader, James B., 211 Masonic Temple (2) (William F. Huntsman) (James B. Shrader)

West Virginia Beckley Herman, Richard E., 704 Atlas Bldg. (1) Mason, H. Wayne, 405 Raleigh County Bank (Richard E. Herman) Bldg. (H. Wayne Mason) Howell and Paterno, 401 Kanawha Valley Bldg. (Norman A. Clarke, Harry R. How­ Bluefield ell, John S. Lacaria, Michael C. Paterno) Jayne, David A. and Company, 408 Knight Heins, John & Co., Peery Bldg. (B. Franklin Jones, William E. Reddicks, Jr.) Bldg. (Perry W. Melton) Jennings, J. L., 503 Peery Bldg. (James L. Krisher, Donald P., Peoples Bldg. (1) (Don­ Jennings) ald P. Krisher) Osborne, Thomas J., North Bldg. (Thomas Charleston J. Osborne) Rosenthal, Joseph C., 911-12-13 Security Beatty, J. Earl, 408 Union Bldg. (1) (J. Earl Beatty) Bldg. (Joseph C. Rosenthal) chwartz endel Ellis, William M., 1029 Virginia St., E. S , M , 205 Union Bldg. (Men­ (William M. Ellis) del Schwartz) Ernst & Ernst, 408 Embleton Bldg. (Wil­ Tuckwiller and Erwin, 713 Atlas Bldg. (J. liam Martin Johnson, Manager) R. Tuckwiller, Jr.) Fitzhugh, Norman S. & Company, 508 Williams, Chester O., 402 Morrison Bldg. Kanawha Banking & Trust Bldg. (Norman (Chester O. Williams) S. Fitzhugh, Norman S. Fitzhugh, Jr., W. Williams, Maurice J., 701 Atlas Bldg. (1) H. McKee, Robert L. Hickman) (Maurice J. Williams) Firm List of Members 135

West Virginia (Continued)

Witschey, Robert E. & Co., 404 Knight Parkersburg Bldg. (21) (Robert E. Witschey, Warren H. Cramer and Cramer, 19 Citizens National White) Bank (Jesse Cramer) Johnston, Ben C., Jr., 209½ Fourth St. Clarksburg (Ben C. Johnston, Jr.) Cottrill, James C., Ritz Theatre Bldg. Nicholson, George M., 504 Union Trust (James C. Cottrill) Bldg. (George M. Nicholson) Griffin, R. H., 303 Greaney Bldg. (Ray H. Powell, George R., 504 Union Trust Bldg. Griffin) (George R. Powell) Meredith, William R., Goff Bldg. (William Schmidt, Harry J., 710 Race St. (Harry J. R. Meredith) Schmidt) Toothman, C. Eugene, Empire Bank Bldg. Starling & Gramlich, P. O. Box 292 (Carl (C. Eugene Toothman) Dean Gramlich) Tavenner, George. W., 404 Juliana St. Dunbar (George W. Tavenner) Trainer, G. R., 327-24th St. (G. R. Trainer) Weirton Elkins McLaughlin, George, 102 2nd St. (George Dumbaugh, William C., 3238 Main St. (Wil­ McLaughlin) liam C. Dumbaugh) Fairmont Welch Ware & Skaggs, 207 Robinson Bldg. (Clar­ Jennings, Ivan F., 203 First National Bank ence M. Ware, Charles P. Skaggs) Bldg. (Ivan F. Jennings) Huntington Wheeling Baughan, Robert L., 1122 First Huntington National Bank Bldg. (Robert L. Baughan) Dreyfuss, Joseph M., 509 Riley Law Bldg. Brown, Frederick E., Box 1677 (Frederick (Joseph M. Dreyfuss) E. Brown) Gessner, Milton, 610 Laconia Bldg. (Milton Hayflich, Jerome B., First National Bank Gessner) Bldg. (Jerome B. Hayflich) Goldberg, David S., 305 Laconia Bldg. Hayslip, Okey K., P. O. Box 1642 (Okey K. (David S. Goldberg) Hayslip) Hutzell, H. S., 512 Laconia Bldg. (H. S. Holman and Taylor, First Huntington Na­ Hutzell) tional Bank Bldg. (W. Howard Taylor) Price Waterhouse & Co., 810 Riley Law Somerville & Company, 1214 West Virginia Bldg. (Carl H. Anderson, Manager) Bldg. (A. Baumgarner, Harold E. Getrost, Snodgrass & Company, 1300 Market St. William H. Richardson, Jr.) (Fred D. Roth) Villars and Villars, 206 Guaranty Bank Thieroff, Geo. E., 402 Board of Trade Bldg. Bldg. (C. G. Villars, Jr.) (George E. Thieroff) Wiseman, John, 1219 Chapline St. (John Morgantown Wiseman) Kirsch & Pappas, 176 Fayette St. (M. F. Kirsch, Jordan C. Pappas) Williamson Steele, S. Chas., P. O. Box 865 (S. Charles Alexander, Guy S., P. O. Box 1601 (Guy S. Steele) Alexander) Tanner and Tanner, 515 Monongahela Bldg. Blackburn, William French, Jr., P. O. Box (Louis Francis Tanner, Stephen D. Tanner) 719 (Wm. F. Blackburn, Jr.) Williams, Edgar, Monongahela Bldg. (Edgar Lockwood, M. W., Rm. 26, Kapourales Bldg. Williams) (M. W. Lockwood)

Wisconsin Antigo Schroeder, Donald W., 106 W. College Ave. (Donald W. Schroeder) Braun, Frederic W., Vassau Bldg. (Frederic Schumaker, Winton A., 116 S. Appleton St. W. Braun) (Winton A. Schumaker) Appleton Baraboo Becher, Carl J. & Co., 303 W. College Ave. Hoppe, John A., 52214 Oak St. (John A. (Carl J. Becher, Frank C. Okada) Hoppe) Derscheid, Vincent K., 21414 E. College Ave. (Vincent K. Derscheid) Beaver Dam Dettman, E. A. & Co., Zuelke Bldg. (E. A. Parent, Gaile M., 219 W. Third St. (Gaile Dettman, Frans G. Larson, Raymond J. M. Parent) Pusch) Haass, Wilbur H., 115 S. Superior St. (Wil­ Beloit bur H. Haass) Landreman, Richard U., 214 N. Superior St. Siepert, Herbert G., 408 Strong Bldg. (Her­ (Richard U. Landreman) bert G. Siepert) Lockwood, Charles L., 1724 S. Connell St. (Charles L. Lockwood) Cedarburg Schenck, Willard J., 209 First National Bank Eberhardt, Henry M., 311 S. Hilbert St. Bldg. (Willard J. Schenck) (Henry M. Eberhardt) 136 American Institute of Accountants

Wisconsin (Continued) Eau Claire Kimball, Rothman & Co., 616 Insurance Bldg. (3) (Archie W. Kimball, Edward F. Bertelson, C. A., 509 S. Barstow St. (C. A. Rothman) Bertelson) Mattox, Ronald and Associates, 800 Gay Irwin, C. A., 119 S. Dewey St. (C. A. Irwin) Bldg. (George T. Burrill, Ronald Mattox, Edward J. Thornton, Gordon G. Volz) Fond du Lac Okey, John L., 110 E. Main St. (3) (John Bostwick, Corliss E., 726 National Exchange L. Okey) Bank Bldg. (Corliss E. Bostwick) Sakrison, Rockey, Stortroen & Reuschlein, 111 S. Hamilton St. (Earl V. Reuschlein, Green Bay Anders Stortroen) Smith & Gesteland, 1 S. Pinckney St. (3) Campbell, William E., 119 Columbus Bldg. (Howard L. Smith, Elmer R. Gesteland, (William E. Campbell) Audrey J. Kleinschmidt) Canning, Baptie & Keenan, 110 Columbus Sorensen & Wenzlaff, 5718 Elder Pl. (Rus­ Bldg. (John J. Canning) sell S. Wenzlaff) Evans and Race, 609 Northern Bldg. (John Wegner, Robert E., 310 W. Washington Ave. H. Evans, Lincoln F. Race) (3) (Robert E. Wegner) Grant, Alexander & Company, 311 Bellin Bldg. (Sheldon B. Vandermuss, Manager) Kalcik, George J. & Co., 24-26 Nicolet Bldg. Manitowoc (George J. Kalcik) Kugler, Harold A., 817 Chicago St. (Harold Nelson, Robert E., Columbus Bldg. (Robert A. Kugler) E. Nelson) Schmalz & Stephani, 201 Savings Bank Bldg. Smith-Ellingson-Schuldes Company, 209 (Herbert B. Schmalz) Northern Bldg. (Abraham Arthur Alk, Worthington, T. C., Capitol Theatre Bldg. James P. Burns, Malcolm H. Schuldes, (T. C. Worthington) Henry M. Winkel) Marinette Greendale Rettke, Arthur R., Rm. D, 1916 Hall Ave. Sorensen & Wenzlaff, 5619 Badger Court (Arthur R. Rettke) (T. L. Sorensen) Marshfield Janesville Hill, Alfred V. & Company, 349 S. Central McNally, James E., 225 Milton Ave. (James Ave. (Alfred V. Hill) E. McNally) Medford Kenosha Klinner, Robert W., Aschenbrewer Bldg. Gundlach, Herman C., 815 57th St. (Her­ (Robert W. Klinner) man C. Gundlach) Menomonee Falls La Crosse Ruby, Garw'in A., 116 W. Main St. (Garwin Ash & Baptie, 415 Exchange Bldg. (James O. A. Ruby) Ash, David D. Baptie) Buchanan & Gibson, 324 Exchange Bldg. Merrill (Rollin E. Buchanan, Wilson A. Gibson) Grant, Alexander & Company, 509 Batavian Koenig, E. C. (Mark), 120 S. Mill St. (E. Bank Bldg. (Wallace E. Olson) C. Koenig) Hawkins, Richard G., 502 Exchange Bldg. (Richard G. Hawkins) Milwaukee Andersen, Arthur & Co., 231 W. Wisconsin Ladysmith Ave. (3) (E. Woody Kuhlman, Herbert D. Otto, Albert L., 101½ Miner Ave., W. Soper) (Albert L. Otto) Cherry, Gladstone & Company, 161 W. Wis­ consin Ave. (3) (Gladstone Cherry) Lake Geneva Chortek, Samuel K., 161 W. Wisconsin Ave. (Samuel K. Chortek) ounihan obert C , R E., 709 Main St. (Robert Conley, John G. & Co., 735 N. Water St. E. Counihan) (John G. Conley) Connolly, Bernard I., 740 N. Plankinton Madison Ave. (Bernard I. Connolly) Blumenfeld, Franklin D., 1401 Edgehill Dr. Coppersmith, Lloyd G., 5409 W. Vliet St. (Franklin D. Blumenfeld) (8) (Lloyd G. Coppersmith) Extrom, G. P., 2121 Fox Ave. (5) (George Dietze, Carl E., 213 W. Wisconsin Ave. P. Extrom) (Carl E. Dietze) Gill, Donald E., 413 First National Bank Ernst & Ernst, 735 N. Water St. (2) (V. Bldg. (Donald E. Gill) William Wallin) Grant, Wilbur S. & Co., 148 E. Johnson St. Fischer, Norman J. & Co., 2313 N. 35th St. (Wilbur S. Grant, Russell W. Sackett, E. A. (10) (Norman J. Fischer) Schoeneberg) Fonteine, McCurdy & Company, 225 E. Hood, George K., 227 North St. (4) (George Michigan St. (2), T. A. Bruett, Lamont E. K. Hood) Fonteine, Lewis J. Knudsen, Arthur M. Kur- Kellogg, Houghton & Taplick, 707 Insur­ zawa, Philip W. McCurdy, E. I. Stillman) ance Bldg. (Vernon F. Houghton, Fred C. Forman, Abraham W., 3231 W. National Ave. Kellogg, R. W. Taplick) (Abraham W. Forman) Firm List of Members 137

Wisconsin (Continued) Frazer and Torbet, 633 N. Water St. (2) Sommerfield, Eugene D., 5058 N. 67th St. (Daniel J. Bartz, John P. Chole) (16) (Eugene D. Sommerfield) Geisler, E. M., 735 N. Water St. (E. M. Spitz, Louis J., 912 E. Wells St. (2) (Louis Geisler) J. Spitz) Gengler, Hilmer J., 767 N. Water St. (2) Staples, Frederick & Co., 735 N. Water St. (Hilmer J. Gengler) (Frederick S. Staples, Virgil C. Murphy) Goodman, David, 1630 W. Highland Ave. Stark, Henry & Co., 2218 N. 3rd St. (Henry (David Goodman) Stark) Grant, Alexander & Company, 312 E. Wis­ Tarnow, Meyer L., 435 N. 2nd St. (Meyer consin Ave. (2) (James E. Burgess) L. Tarnow) Grunwald, Fred. W., 3815 W. Linden Pl. (8) Topper, Marvin, 744 N. 4th St. (3) (Marvin (Fred. W. Grunwald) Topper) Guentner, Harry F., Suite 301, John Mariner Touche, Niven, Bailey & Smart, 231 W. Bldg. 411 E. Mason St. (2) (Harry F. Wisconsin Ave. (3) (Robert Beyer) Guentner) Trytten, Gilbert Norman, 1925 W. Wiscon­ Hafner, Adolf & Company, 421 Metropoli­ sin Ave. (3) (Gilbert Norman Trytten) tan Block (3) (Adolf Hafner) Vanderjagt, E. L. & Company, 952 N. 12th Hagen, Willis W., 324 E. Wisconsin Ave. St. (E. L. Vanderjagt) (Willis W. Hagen) Weber, Raymond A., 1324 W. Wisconsin Harris, Robert A., 2914 N. 75th St. (10) Ave. (3) (Raymond A. Weber) (Robert A. Harris) Wood, David L., 125 E. Wells St. (David L. Haskins & Sells, 633 N. Water St. (2) (O. Wood) W. Christopherson, Harry L. Erb) Young, Arthur & Company, 735 N. Water Heller, Louis V., 152 W. Wisconsin Ave. St. (2) (J. Francis Gerdis, Bernard M. (Louis V. Heller) Vaughan) Henkel, Ralph W., 756 N. Milwaukee St. (2) (Ralph W. Henkel) Minocqua Hoye, Lawrence G., 740 N. Plankinton Ave. Jacobi, Erwin W., Box 632 (Erwin W. Ja­ (Lawrence G. Hoye) cobi) Jennik, Edward F. & Company, 108 W. Wells St. (3) (Edward F. Jennik) Jones, Theodore A. & Company, 813 W. Monroe North Ave. (Elvera W. Taylor) Meythaler, Merlin J., Goetz Bldg. (Merlin Kanouse, J. W. & Company, 740 N. Plank­ J. Meythaler) inton Ave. (3) (J. W. Kanouse) Koch, Richard A. & Co., 740 Plankinton Neenah Ave. (3) (Richard A. Koch) Haven & Garlock, 1121^ E. Wisconsin Ave. Kressin, Robert E., 735 N. Water St. (Rob­ ert E. Kressin) (Donald Haven) Landowski, Raymond P., 2959 N. 59th St. (Raymond P. Landowski) New Richmond Lerand, Harvey O., 324 E. Wisconsin Ave. Doyle, Bernard F., Haasch Bldg. (Bernard (Harvey O. Lerand) F. Doyle) Madnek, Hyman W., 229 E. Wisconsin Ave. (2) (Hyman W. Madnek) Oshkosh Mayer, Weiner, Lewis & Co., 710 N. Plank­ Stauffer, Robert E., 930 Oregon St. (Rob­ inton Ave. (3) (Merton H. Lewis) ert E. Stauffer) McDonald, Sprague and Company, 740 N. Plankinton Ave. (George A. Bark, William Berne Zellmer) Platteville Melnik & Karan, 229 E. Wisconsin Ave. (2) Meythaler & Caton, 24 E. Main St. (John (Max B. Karan, Leo Melnik) F. Caton) Mulligan, George E., 4447 N. Oakland Ave. (George E. Mulligan) Racine Pattison, Charles F., 324 E. Wisconsin Ave. Burow, W. E., 1418 Carlisle Ave. (Wilmer (Charles F. Pattison) E. Burow) Peat, Marwick, Mitchell & Co., 110 E. Wis­ Maier, Gordon J. & Company, 610 Main St. consin Ave. (2) (Hugh A. Sinclair) (Gordon J. Maier) Price Waterhouse & Co., 735 N. Water St. Mastous, Gust S., 507 6th St. (Gust S. (2) (Horace S. Irving) Mastous) Reilly, Penner & Benton, 110 E. Wiscon­ Myer, Raymond P. & Co., 610 Wisconsin sin Ave. (Clarence H. Benton, Edward L. Ave. (Raymond P. Myer) Benton, Lloyde W. Birkett, William W. Van Natta, L. W. & Company, 201 6th St. Leece, Carl Penner) (William B. Danford, Earl W. Hammill, Roblee, Joseph M. & Co., 710 N. Plankinton Leslie W. Van Natta) Ave. (Joseph M. Roblee) Rudolph Zedler System, 223 N. Water St. Sheboygan (Leonard William Zedler) Sapiro, Howard B., 845 N. 11th St. (3) Hensel, Wm. F., 1426 School Ave. (Wm. F. (Howard B. Sapiro) Hensel) Schroeder, Gordon E., 739 N. Second St. (3) Jung, Wesley W. & Co., 701 N. 8th St. (Wes­ (Gordon E. Schroeder) ley W. Jung, Wesley Jung, Mark Jung) Seideman, Edward C., 757 N. Broadway (2) (Edward C. Seideman) Sturgeon Bay Sievers, Albert J. & Company, 176 W. Wis­ Keyes, Walter H., 123 N. Third Ave. (Wal­ consin Ave. (Albert J. Sievers) ter H. Keyes) 138 American Institute of Accountants

Wisconsin (Continued) Tomah Schley, Norman E., 204 Wisconsin Ave. (Norman E. Schley) Christensen, W. R. & Company, 902½ Su­ perior Ave. (W. R. Christensen) Wausau Krause, William F., 502 Third St., First Waterloo American State Bank Bldg. (William F. Krause) Virchow & Krause, 125 W. Madison St. Wipfli, Ullrich & Co., First American State (Francis A. Krause) Bank Bldg. (John W. Ullrich, Clarence J. Wipfli) Waukesha Weyauwega Lubnow, Arthur H., 325 South St. (Arthur Stroschein, A. A., P. O. Box 163 (A. A. H. Lubnow) Stroschein)

Wyoming Casper Laramie Chapin & McNamara, 6 Townsend Bldg. Jeffryes, E. R., 221 S. 2nd St. (E. R. Jeffryes) (Charles S. Chapin) Clare, H. J., Jr., 162 S. Center St. H. J. Newcastle Clare, Jr.) Meyer and Raymond, Box 66 (R. L. Meyer) Higgins, Fred H., 501 E. 2nd St. (Fred H. Higgins) Rawlins ohnson arl J , E R., 204 Wyoming National MacDougall, Alexander H., P. O. Box 354 Bank Bldg. (Earl R. Johnson) (Alexander H. MacDougall) Raab, Roush & Gaymon, 211 Consolidated Royalty Bldg. (Gordon J. Raab, Manis G. Rock Springs Roush, Frederick Sims, Donald Tempest) Tangney, Charles L., 205 Con Roy Bldg. Likes, Elmer M., 211 North Side State Bank (Charles L. Tangney) Bldg. (Elmer M. Likes) Vering, Edward H., P. O. Box 1107 (Edward H. Vering) Sheridan Cox, Kenneth, 40 N. Gould St. (Kenneth Cheyenne Cox) Coolidge, C. B., 1902 Thornes Ave. (C. B. Coolidge) Torrington Raab, Roush & Gaymon, 204 Hynds Bldg. Masters, William D., P. O. Box 28 (Wil­ (Clyde W. Gaymon, Alvin C. Wade, Delton liam D. Masters) E. Bagne) Worland Jackson Cooper, Alford W., Veile Bldg. (Alford W. Toppan, Clara R., (Clara Raab Toppan) Cooper)

TERRITORIES Alaska Anchorage Fairbanks Alford, H. E., McKinley Bldg. (Harold Eu­ Hagelbarger, Paul R., 201 Northward Bldg. gene Alford) (Paul R. Hagelbarger) Beaver and van Seventer, P. O. Box 859 (Isabel Mason, A. van Seventer) Ketchikan Maxon, R. N., 802 Mt. McKinley Apts. (R. Johnson, Elmer G., P. O. Box 1969 (Elmer N. Maxon) Godfrey Johnson) Molitor, F. H. & Co., 545 E. Fourth Ave. (J. L. Cook, Manager) Juneau Yerion, Robert M., P. O. Box 1847 (Robert Ehrendreich, Christian J., P. O. Box 2329 M. Yerion) (Christian J. Ehrendreich)

Hawaii Honolulu Cho, Samuel S., 211 Liberty Bank Bldg. Baker & Gillette, 688 Alexander Young (Samuel S. Cho) Bldg. (13) (John A. Baker, Jr., David O. Chow, Y. C., 1679 Kapiolani Blvd. (Yee Gillette) Chuing Chow) Cameron, Tennent & Dunn, P. O. Box 3556 Dean, Paris and Ayres, 1160 Bishop St. (13) (Doris E. Bennett, Herbert C. Dunn, Charles (David B. Ayres, Jr., Pierson G. Dean, J. Moses, Hugh C. Tennent, V. L. Tennent, Robert H. Paris) Richard Wurdeman, William L. Higdon) Forbes & Prescott, 80 Alexander Young Bldg. Char & Wong, 2B James Campbell Bldg. (3) (Stanley L. Prescott) (Theodore C. H, Char, Dick Yin Wong) Fromm, C. A., Box 1350 (7) (C. A. Fromm) Firm List of Members 139

Territories (Continued)

Gilbert, Vivien K., P. O. Box 3294 (Vivien Leong, Paul B., 1507 Kapiolani Blvd. (14) K. Gilbert) (Paul B. Leong) Graham, Matt. M., 306 Inter-Island Bldg. Loui, Owen, 843 Fort St. (3) (Owen Loui) (Matthew M. Graham) Matayoshi, Stanley R., P. O. Box 3383 Hanson, Raun & Hanson, Dillingham Bldg. (Stanley R. Matayoshi) (Harry A. Hanson, John L. Hanson, Theo­ Nelson, John L., 502 Stagenwald Bldg. (John dore A. Raun) L. Nelson) Robinson and Rhys, 424 Dillingham Bldg. Kadowaki, Gordon M., P. O. Box 2201 (5) (13) (John H. Rhys) (Gordon M. Kadowaki) Smelker, Robert T., 430 Damon Bldg. Kajikawa, H., 657 Kapiolani Blvd. (H. Kaji- (Robert T. Smelker) kawa) Young, Lamberton & Pearson, 1154 Bishop Leman, Frank H., P. O. Box 3853 (Frank St. (9) (Edwin E. Hunter, Stanley C. Good­ H. Leman) sill, Ian K. Lamberton)

Commonwealth of Puerto Rico

Caguas Pol, Toro, Gil & Co., P. O. Box 3227 (14) Pacheco & Alavardo, 55 Jimmex Sicardo St., (Emiliano Pol, Jr., Manuel Toro Aquiles, Hereter Bldg. (Manuel Alvarado, Rafael Juan A. Gil, Antonio Otero, Acisclo Val­ Pacheco) lecillo) Price Waterhouse & Co., Bank of Nova Rio Piedras Scotia Bldg. (Morris B. Manwaring, Weldon B. Manwaring) Pirazzi, Rafael, 1055 Manila St., Urbaniza­ Rodriguez & Gautier, P. O. Box 2175 (Cesar tion Santa Rita (Rafael Pirazzi) E. Rodriguez) Rosas-Hernandez, B., Palace Hotel Bldg. San Juan (Buenaventura Rosas-Hernandez) Aponte, Gonzalo, Box 1263 (Gonzalo Sparrow, Waymouth & Co., P. O., Box 3632 Aponte, P. E. Purcell) (Fernando J. Domenech) Betancourt & Raymond, 261 Tetuan St. (Ra­ Stagg, Mather & Hough, Bank of Nova Sco­ mon Betancourt del Valle) tia Bldg. (Morris B. Manwaring, Weldon B. De Angel and Haydon, P. O. Box 3249 Manwaring) (Angel De Angel, Jr., Thomas J. Haydon) Turner, Bryan, P. O. Box 2213 (A. O. Bryan Ernst & Ernst, Cuesta Bldg., Fortaleza 253, Turner) Box 4614 (Harry C. Boyd, III, Manager) Van Derdys, S. E., Box 188 (1) (S. E. Van Garcia, Rafael Moreno, P. O. Box 1207 Derdys) (Rafael Garcia Moreno) Gorbea, Jose P., Box 2552 (Jose P. Gorbea) Santurce Martin, Antonio, Padin Bldg. (Antonio Montoya, Jaime A., 504 Banco Popular Bldg., Martin) Stop 22 (Jaime A. Montoya) Munoz, Anibal, P. O. Box 2 (1) (Anibal G. Vazquez Vazquez, Luis, Box 8367, Fernandez Munoz) Juncos Station (Luis Vazquez Vazquez)

FOREIGN

Canada Calgary Higgins, Fred Page & Company, 36 Toronto Winspear, Hamilton, Anderson & Co., To­ St. (Fred Page Higgins) ronto General Trust Bldg. (Douglas R. Higgins, Hurdman and Cranstoun, 36 To­ Hagerman) ronto St. (Fred Page Higgins) Thorne, Mulholland, Howson & McPher­ Montreal son, 1018 Federal Bldg. (Frank L. Kerr) Mulligan, E. G. M. & Co., 276 St. James St. (Edward Gilbert Mulligan) Vancouver Deloitte, Plender, Haskins & Sells, 675 W. Toronto Hastings St. (C. W. Duncan, Manager) Campbell, Lawless, Parker & Black, 6 Ade­ Oswald, John C. & Co., 207 W. Hastings St. laide St., E. (Gordon D. Campbell) (John Christian Oswald)

CENTRAL AMERICA

Guatemala City Gibson, J. H. & Co., P. O. Box 141 (W. Allen Levy) 140 American Institute of Accountants Foreign(Continued)

Cuba

Havana Insua & Menendez, Edificio Colonos 403, Deloitte, Plender, Haskins & Sells, Edificio Aguiar 360 (William P. Field) de la Lonja 511-516, Apartado 2438 (George Peat, Marwick, Mitchell & Co., Avenida E. Green) Presidente Menocal 16 (Joseph Loutit)

Dominican Republic Ciudad Trujillo Price Waterhouse & Co., Apartado 1286 Stagg, Mather & Hough, Apartado 1286 (Leonard W. Raichle, Manager) (Leonard W. Raichle)

England London Chalk, A. L. Crampton, 29, Queen’s Gate Terrace (S. W. 7) (A. L. Crampton Chalk)

Mexico, D. F. Mexico City Andersen, Arthur & Co., Avenida Hidalgo Lynde-Lockwood, J., Apartado Postal No. 5 (1) (John H. Lumpkin) 2395 (J. Lynde-Lockwood) Deloitte, Plender, Haskins & Sells, Edificio Price Waterhouse & Co., Apartado 1403 (Al- “El Roble,” Paseo de la Reforma 133-801 phonsus T. Cummins) (4) (A. J. H. Thistlethwaite)

Republic of Panama Panama City Price Waterhouse & Co., Apartado 1468 (Carden S. Shekell, Manager)

Philippines Manila Fleming & Williamson, Soriano Bldg. (Hans Abastillas, P. U. & Co., 401 Chaco Bldg. Hausmann) (Pedro U. Abastillas) Ollada, Dacanay & Associates, 501 China Bank Bldg. (Felipe B. Ollada) Caguiat, Enrique & Co., 603 Trade & Com­ Quirino Gregorio & Associates, 5th Fl., State merce Bldg. (Enrique Caguiat) Theater Bldg., Rizal Ave. (Alberto P. Reyes) Del Rosario & Co., P. O. Box 1768, TVT White, Page & Co., Moserco Bldg., 111 13th Bldg. (Anselmo T. del Rosario) St. Port Area (Joaquin Cunanan)

Scotland Dundee MacKay, Irons & Co., 93 Commercial St. (James Wright)

SOUTH AMERICA Colombia Bogota Price Waterhouse & Co., Apartado Aereo 4331 (John S. C. Goold)

Venezuela Caracas Young, Arthur & Company, Apartado 3004 Price Waterhouse & Co., Apartado 1789 (William C. Ings, Salvador R. Villasenor) (Robert Chapin, George L. McCalla, Ger­ ald Maxfield, Royal C. Thurston, Jr.) Maracaibo Sparrow, Waymouth & Co., Apartado 2371 Price Waterhouse & Co., Apartado 490 (C. (William A. Waymouth) K. Miller, Manager)