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University of California Berkeley Norman Loyall McLaren BUSINESS AND CLUB LIFE IN SAN FRANCISCO Recollections of a California Pioneer Scion All uses of this manuscript are covered by a legal agreement between the Regents of the University of California and Norman Loyall McLaren dated October 7, 1977. The manuscript is thereby made available for research purposes. All literary rights in the manuscript, including the right to publish, are reserved to The Bancroft Library of the University of California Berkeley. No part of the manuscript may be quoted for publication without the written permission of the Director of The Bancroft Library of the University of California at Berkeley. Requests for permission to quote for publication should be addressed to the Regional Oral History Office, 486 Library, and should include identification of the specific passages to be quoted, anticipated use of the passages, and identification of the user. N. Loyall McLaren ca. 1970 photography by Gabriel Moulin Regional Oral History Office University of California The Bancroft Library Berkeley, California Society of California Pioneers Series Norman Loyall McLaren BUSINESS AND CLUB LIFE IN SAN FRANCISCO Recollections of a California Pioneer Scion An Interview Conducted by Gabrielle Morris and Ruth Teiser "TJrtfrt***. c4 **ta$. W-dte^ ^v^o^^coOM uWxAw OJxA. -PviUjL WVW Copy No. (5) (9T8 by The Regents of the University of California TABLE OF CONTENTS Norman Loyall McLaren PREFACE v INTRODUCTION by Morris Doyle by Thomas L. McLaren ill by Michael N. Chetkovich iv INTERVIEW HISTORY vii BRIEF BIOGRAPHY from Who s Who in America ix I FAMILY HISTORY 1 Ancestry by Elizabeth Ashe 1 California Pioneers 7 Uncle R. Porter Ashe, Jr. 12 Elizabeth Ashe and Other Aunts 15 II BAY AREA CHARITIES 17 Telegraph Hill Neighborhood Association 17 Hill Farm 19 Bothin Helping Fund 25 III PARENTS AND CHILDHOOD 27 Marriage of Linie Ashe and Norman McLaren 27 San Francisco Home 31 Town and Country Club 35 School Days 38 Father s Illness and Paris Years 39 Brother Dick and Sister Catherine 41 Mother s Cookbooks 43 Taft School 45 IV UNIVERSITY OF CALIFORNIA, 1910-1914 48 Fraternity Rush 48 Blue and Gold Yearbook 51 Editor of the Pelican 54 Student Government 62 Lifelong Friends and Alumni Reunions 65 The Disputers 70 Women Students of Note 72 Faculty 74 V CAREER BEGINNINGS World War I and Marriage 77 Unexpected Entry into Accounting 79 Income Tax Practice 80 Professional Societies and Community Activities 83 Accountants and Attorneys 88 American Institute of Certified Public Accountants 89 vi MCLAREN, GOODE & co. 92 Early Partnership Changes and Mentors 92 Branch Offices 94 Recruiting, Women in Accounting 98 Practice Furtherance and Some Ethical Considerations 101 Management Services 105 VII BROADENING BUSINESS AND CIVIC INTERESTS 107 Writing on Income Tax and Annual Reports 107 Annual Reports Study 112 Corporate Directorships: Pacific Telephone, Santa Fe Railroad, and Others 113 State Harbor Commissioner, 1945 116 Irvine Company Concerns 119 Community Chest, 1935-1941 122 James Irvine and His Ranch 127 The Irvine Foundation 130 Tax Legislation and Litigation 137 A New University of California Campus 142 VIII CLUBMAN EXTRAORDINARY 146 Varieties of Memberships 146 Bohemian Club Presidency 150 Pacific Union Club Presidency 153 Grove Encampments 155 President Eisenhower and the Prime Minister of Pakistan 158 Society of California Pioneers and University of San Francisco 160 Plays, Skits, and Speeches 164 St. Michael s College 170 Grove Visitors and Other Associations 171 Kenneth Monteagle 178 IX WORLD WAR II SERVICE: NAVY PRICE ADJUSTMENT BOARD 181 Oil and Steel Negotiations 181 War Plant Construction 190 Government and Industry Cooperation 194 Affects of Wartime on McLaren, Goode & Co. 198 X POSTWAR PUBLIC SERVICE 202 Birth of the United Nations 202 Mission to Moscow 205 U.S. Reparations Team Responsibilities 208 Uniform Accounting for Valuables 212 Diplomatic Relations 217 Fellow Team Member Robert Gordon Sproul and UC Accounting 223 Internal Revenue Survey, 1947-1949 227 A Further Note on Corporate Directorships 236 XI JOINING HASKINS & SELLS 240 Decision to Merge, 1952 240 Big Eight Accounting Firms 243 Earlier Acquisitions 248 Current Questions in Accounting 249 XII IN CONCLUSION 255 Gradual Retirement from Business 255 UC Student Center: Working with Clark Kerr 257 Some Favorite Memorabilia 262 Coda 264 APPENDIX 265 - A. Ashe Family Tree beginning 1725 266 B. Order of the Society of Cincinnati 271 C. Letter, N.L. McLaren to Edward L. Lawson, May 19, 1976, re California State Society of Certified Public Accountants in 1920s 273 Also similar letter, N.L. McLaren to Wallace E. Olson, April 22, 1976, re American Institute of Certified Public Accountants D. Practice Furtherance, talk given by N.L. McLaren at H & S [Raskins & Sells] partners meeting in 1952 277 E. Citation to accompany the conferral of a doctorate of laws, honoris causa, on N. Loyall McLaren, June 9, 1963, at University of San Francisco 287 F. The Most Venerable Order of the Hospital of St. John of Jerusalem 289 INDEX 290 LIST OF ILLUSTRATIONS Letter to Aunt Millie [Sewall] , May 3, 1906 after p. 45 Bear Yell, words by N.L. McLaren p. 53 San Francisco News, Jan. 28, 1948 - "Accounting Reform Urged by McLaren" after p. 112 Letter from the Atchison, Topeka and Santa Fe Railway System president, F.G. Gurley, June 1, 1949 after p. 117 Letter from The Irvine Company, June 19, 1973 after p. 119 Letter from Community Chest of San Francisco campaign director, C.A. Simmons, February 27, 1928 after p. 122 Sweigert [Cloyd J.] cartoon for President s Dinner [Bohemian Club], October 25, 1951 after p. 149 Poem, "Perching above in lofty solitude..." by Loyall McLaren, Sire, December 11, 1952 after p. 166 Poem, Sequoia Song by Loyall McLaren, Christmas, 1952 after p. 166 Letter from the Under Secretary of the Navy, May 14, 1944 after p. 195 Moskva Drinking Song after p. 219 Certificate of Appreciation from Allied Reparation Commission after p. 226 Degree of Doctor of Laws conferred upon Norman Loyall McLaren by the Regents of the University of California, March 20, 1961 after p. 257 Letter from President Eisenhower, May 5, 1958 after p. 263 PREFACE The Society of California Pioneers Oral History Series was initiated in 1977 to preserve the recollections of men and women prominent in their respective fields whose achievements, knowledge and expertise form a signi ficant contribution to the history and progress of California. These memoirs have been created by a grant from The James Irvine Foundation to record in permanent form the continuation of the traditions of California s founders. Executive Director J. Roger Jobson of The Society of California Pioneers is advisor to the series. James Irvine, 1868-1947, was the son of a forty-niner, a native of California and Director and Vice President of The Society of California Pioneers from 1928 until his death. Through The James Irvine Foundation he left an enduring legacy to the people of California. In the oral history process, the interviewer works closely with the memoirist in preliminary research and in setting up topics for discussion. The interviews are informal conversations which are tape recorded, trans cribed, edited by the interviewer for continuity and clarity, checked and approved by the interviewee, and then final-typed. The resulting manuscripts indexed and bound, are deposited in the Library of The Society of California Pioneers; The Bancroft Library; and the University Library at the University of California at Los Angeles. The Regional Oral History Office was established to tape record auto biographical interviews with persons prominent in recent California history. The Office is under the administrative supervision of Professor James D. Hart, the director of The Bancroft Library. Willa K. Baum Department Head Regional Oral History Office 18 September 1978 Regional Oral History Office 486, The Bancroft Library University of California Berkeley, California 94720 ii INTRODUCTION, by Morris Doyle Loyall McLaren was born in 1892 and was seventeen years older than I. Although I knew of him as a leading accountant and distinguished citizen of San Francisco, we did not meet until he was about sixty-five years of age, and so ] knew him only during the last twenty years of his life, which ended in October, 1977, at the age of eighty-five. We became fast friends at a time of life when new friendships are not readily formed. The difference in our ages meant nothing; it could have been twice as much without making any difference. He was younger than most men half his age. When we first met, Mr. McLaren had become, or was about to become, president of The James Irvine Foundation. He consulted with me as a lawyer about some litigation that had been brought against the foundation and its directors by a granddaughter of James Irvine. This was the first of a series of lawsuits between this individual and the foundation which extended over a period of almost twenty years. Loyall had been an adviser to James Irvine and had been instrumental in creating the foundation to which Mr. Irvine transferred in trust a controlling interest in the great Irvine Ranch in Orange County. One of the lawsuits sought to have Mr. Irvine s charitable trust declared invalid, but the court upheld it, and the foundation continued to act as trustee. It was my privilege to become a fellow director with Mr. McLaren on the foundation board and to succeed him as president. We worked very closely together in defending the legal proceedings mentioned above and then in disposing of the foundation s interest in The Irvine Company, as required by the Tax Reform Act of 1969. Loyall s dogged determination to defend and maintain the Irvine Trust has resulted in the preservation of a permanent endowment for the benefit of the people of California.