L I B R N. A. C. A. Bulletin

9 L I B R kY N. A. C. A. BULLETIN

Vol. X, No. 1 September 1, 1928

IN FOUR SECTIONS

Section II

J j

This bulletin is published semi- monthly by the National Association of Cost Accountants, 26 West 44th St., New York THE COST OF OFFICE WORK By C. Milton Clark, C. P. A., Chief Accountant, Crouse -Hinds Company, Syracuse, N. Y.

HE factory has been analyzed. Production has been measured T and standard costs set. We delight in pointing out variations from these standards. The spotlight has been turned on the costs of selling— distribution, if you want to call it by its technical name. What about office work? Our office at the present time is trying to analyze different tasks. It is an interesting study. Our treasurer, W. C. Blanding, made a very good comparison the other day. He asked the question: "How much of this office work is absolutely necessary and how much of it is merely insurance against losses? Of the part that is insurance, what is the premium that is paid?" The idea of what is necessary is controlled to a large degree by the generally accepted methods of business. Few businesses would operate without fire insurance, and yet fire insurance is not an absolute necessity. In fact, there are businesses which do not buy fire insurance. The rate is too high. They will stand their losses, but if luck is with them it may cost less than the premiums would cost. But this is not a talk on insurance. What we want though is to get right down to the bottom of this question. What office work is absolutely necessary? I venture the answer, viz., four things are necessary: i. Receive the order a. Send the bill 3. Collect the payment 4. Pay our own bills These four things, comparatively simple in themselves, are all hemmed in by systems of check and recheck. All to avoid losses. And let us not forget one other factor of business today. The possibility of keeping a business on a paying basis can only be as- sured by the premium paid for facts and information. There is many an order that has gone to some concern because that concern knew just one more fact than its competitors. There is many 20 September 1, 1928 N. A. C. A. Bulletin

COST CONFERENCE FOR CONNECTICUT MANUFACTURERS AT HARTFORD ON TUESDAY, SEPTEMBER 25, 1928 With the cooperation and active support of the Governor of the State and the Manufacturers' Association of Connecticut, the Hartford Chapter announces a one -day conference on the relation of cost accounting to industrial management. This conference will be held at Ha rtford on Tuesday, Septem- ber 25, 1928 and while it is organized and will be conducted primarily for the manufacturing industries of the State of Connec- ticut, visitors from outside of the State will be welcome. How- ever, as the registration will be limited, guests from outside the State are requested to make reservations in advance. PROGRAM Morning—Profit Trend in Industry Conducted by Paul M. Mazur, of Lehman Brothers, distinguished author and economist, who attracted so much favorable attention at the recent National convention in New York. Economic Effect of Taking Business At or Below Normal Cost Conducted by C. R. Stevenson, of Stevenson, Harrison & Jordan, past president of the National Association of Cost Accountants. Luncheon — Governor John H. Trumbull of Connecticut E. Kent Hubbard, President, Manufacturers' Association of Connecticut Frank L. Sweetser, President, National Association of Cost Accountants Charles R. Ogsbury, President, Hartford Chapter, N. A. C. A. Stuart C. McLeod, Secretary, National Association of Cost Accountants Afternoon — Industrial Accounting —Its Scope & Value Accounts based on sound fundamentals, compiled capably, presented clearly, used intelligently are the only safe basis for industrial management Speaker to be announced Executive Use of Cost Accounts Dr. Charles Reitell, Head of the Accounting Department, University of Pittsburgh, will present the material which he developed in his study of this subject which was awarded the first prize in the Scovell Prize Essay Com- petition conducted by the N. A. C. A. as part of their practical service to American Industry. NO BANQUET * * * NO ENTERTAINMENT This is to be a working conference dealing in a serious way with some of the most vital problems effecting our industrial organizations today. Requests for additional information and reservations should be addressed to HAROLD H. HILLIARD, Henry & Wright Mfg. Co., 760 Windsor Ave., Hartford, Conn.

21 N. A. C. A. Bulletin September 1, 1928 a concern that has taken an order and wished that it had known just the one more fact that saved some other concern from a loss. The cost of office work is the subject of these meetings. May we outline, if possible, a system of insurance rates that are reasonable, that are just, and proper to be paid. We cannot standardize these rates because we cannot standardize the risks and hazards against which protection is sought. Perhaps we can have our own little insurance investigation even though we cannot have any sequel in a legislative session. What should a business pay for paper and pencil work? There are two extremes at which an office may be run. First, there may be an absolute minimum of operating detail with such investigative work as is necessary from time to time to make up tax returns, check up apparent losses, and so on. I have a friend who runs a small business. He makes a good income from his business. I will give him credit for doing business with about as little overhead as I have met in my experience. Of course, the business has his personal supervision. He has some losses. He knows about them. Perhaps there are some he does not know about. He employs an accountant to prepare his tax returns. Right or wrong, he represents the first extreme —the absolute minimum of accounting detail. I do not mean that he has not any accounting records at all. He has a good business, and he could not have a good business with no records whatever. The other extreme is the organization that keeps its daily records fully analyzed and up to the minute. Sales reports, daily or weekly, according to various classifications. Daily cash statements. Systems of internal check. Corresponding figures from different sources that must prove. Current analysis of variations from normal or estimated figures. An endless amount of detail —two purposes, operating control and managerial policy. That proverbial individual who finds himself between the devil and the deep blue sea has a simple problem compared to the growing industry that is building overhead faster than income, and apparently powerless to build more income without greater control and overhead. The individual with business acumen must grow from the atti- tude of personal supervision to long distance control. His tend - 22 September 1, 1928 N. A. C. A.Bulletin

envy is to safeguard all transactions which formerly he watched. Operating detail is fenced in with operating safeguards. And so the offices of today may find themselves "insurance poor." You have all met the fellow who has been asked a question and spent perhaps a day looking up the answer. With a solemn vow he swears he will never be caught napping again. Conscientiously and energetically he spends a half hour each day keeping the record up -to -date. A year goes by and no one asks the question over again. A report in our office was under discussion the other day. A change in the report eliminated 2570 of the work. Only one com- plaint was received about the modified report. This was answered showing just how the desired information was available. So the revised report stands. How far shall the office go in its effort to answer every question —to see that every "i" is properly dotted? What kind of collision insurance do you carry on your car —full value; $50.00 waiver; $ioo.00 waiver; or what? Do you spend half an hour a day, 3 0 0 days a year, keeping a current analysis that is used only once a year? One hundred and fifty hours — between three and four weeks' work —when a week's work at the end of the year would give better results. That is an extreme. There is another one. Have you a record in your office you are so busy keeping you never have time to study it? It is not the intention of these meetings to tear down office routine. This meeting would not have served its purpose if there is naught but destructive criticism. It is our intention to study the cost of office work. The suggestion of an outline upon which to study such costs is as follows: i. What is the cost of the bare record without exceptional items? 2. What is the percentage of exceptional work? 3. In what way can the cheapest insurance be had against the exceptional item ? q. What supplementary records are valuable in conjunction with the basic record? 5. What is the added cost of combining basic and supplementary records? 23 N. A. C. A. Bulletin September 1, 1928

6. Which records shall be subjected to continuous analvsis and which shall be considered "dead" except for occasional test, study, or audit?

CASTING IDENTIFICATION AND UNIFORM TRADE CUSTOMS By Wm. E. Walker, Office Manager, E. C. Stearns & Co., Inc., Syracuse, N. Y.

AM starting out with the assumption that everyone agrees as to Ithe value and necessity of some means of identifying castings produced. There are, of course, several conditions arising in every day foundry practice making identification necessary. In most shops today the molders are paid either piece work or bonus on the basis of good castings produced. In case of more than one molder on the same pattern some mark must be used to identify the individual's work in order to establish his earnings and charge back his discounts. This is purely an internal need. However, the necessity of identification also arises after the casting has been delivered to the customer. Many users of castings have the same pattern running in more than one foundry at the same time. Accordingly, for your own protection, to eliminate the possibility of having the other fellow's rejections charged to you, some identification is not only necessary, but in lots of cases causes a real saving of money. In addition to the regular method of identification of your own manufacture, it may sometimes be necessary to go to the extreme of identifying castings as to the date of their production. This may seem rather far - fetched, but I know of an actual case —not in my own experience, I am happy to say —in which a customer returned rejected castings 3 years after they were produced, asking for credit at the original billed price. In addition to the fact that the time elapsed made the request unreasonable, the element of value made this case particularly unfair. The castings were made at the peak of high prices and returned at a time about like the present, when prices were considerably below normal. Now, as to methods of identification. The usual method for 24 September 1, 1928 N. A. C. A. Bulletin

ordinary castings is marking the pattern with small lines or slight countersinks. This answers the problem satisfactorily for the in- spection department and enables them to allocate good castings and discounts against the proper molder in case more than one man is working the same job. This method does not, however, seem to be of much value after the casting has left the shop and gone to the customer. I believe the Certified Malleable Foundries have answered this problem by using a medallion on all their castings. In this medallion there is a place for either the name, initial, monogram, or trade mark of particular foundry producing the casting. The customer should not object to some mark of this kind. In fact for their own knowledge and protection it is of value to them. Marking castings with the date of production which I have re- ferred to previously entails some trouble in that the figures have to be changed daily, presumably by a pattern maker. However, in case of particularly difficult work which has to be watched inces- santly for trouble, these dates may be of considerable value. They enable the foundry to check back on all the data, such as the molder who was working on the job at that particular date, the detail of equipment used in production that day, the chemist's report of iron analysis, and the physical report of test bars. In addition to this value internally, these dated castings would identify returns from customers as to all the above points and also as to whether or not returns were made within a reasonable time. This whole subject of identification of castings is so tied in with that of Trade Relations with Customers and Uniform Trade Cus- toms that I feel our organization should give the matter of stand- ardizing our trade practice considerable thought. If such a stand- ardized set of customs could be evolved and actually put in practice by the jobbing foundrymen of the Central New York State Foundrymen's Association, there is no question in my mind that it would work to the benefit of the foundry and would make for a better understanding between the customer and the foundry. If it is in order I would suggest that a committee of our Asso- ciation or of the Central New York Association be appointed to study the idea and draw up such a plan for approval. Acting on the above suggestions the Central New York Foun- drymen's Association appointed a committee which has submitted 25 N. A. C. A. Bulletin September 1, 1928 the following suggestions as to what should be included under the head of Uniform Trade Customs. A. PATTERNS I. To be in proper condition to make the quality and quantity of castings required. 2. Responsibility for correctness of patterns and core boxes to blue prints rests with the customer. 3. Expense incurred by foundry due to incorrectness of patterns or core boxes shall be charged to customer. 4. Repairs or changes in patterns or core boxes by order of customer shall be at customer's expense. 5. Patterns shall be painted to conform with standard practice as follows: Cores, red; machine surface, yellow, and rough casting, black. 6. Patterns, core boxes and loose pieces should be properly num- bered for identification. 7. All packing and shipping charges to and from foundry on patterns shall be borne by the customer. 8. The foundry is not responsible for loss or damage to patterns by fire, theft or other causes beyond their control. B. CASTINGS I. Extra work required in stopping -off, use of skeleton patterns, etc., shall be charged to the customer. 2. Special production service, other than routine service, to secure special delivery shall be at the expense of the customer. 3. Claims for errors in weight or count shall be made within 5 days after receipt of castings. 4. Defective castings will be replaced free of charge if reported promptly. 5. Foundry will not be responsible for expense incurred by customer on defective castings. C. QUOTATIONS AND ORDERS I. All castings quoted and sold F.O.B. the foundry unless specifically stated otherwise. 2. Boxing, crating or handling of castings not specified in contract shall be at the expense of the customer. 3. All sales 3o days net, no discount for cash, unless specifically noted in contract. 26 September 1, 1928 N. A. C. A. Bulletin

4. Changes in orders of any description must be made in writing. 5. Cancellation of orders by mutual consent only. Foundry re- imbursed by any expense incurred up to point of cancellation. 6. The foundry shall not be liable in damages for failure to de- liver, caused by strikes, differences with employees, accidents, or other causes beyond their control. 7. Quotations subject to acceptance within 3o days, unless otherwise stated in writing.

CHAPTER OFFICERS 1928 -1929 Director in charge of Chapters: Philip J. Warner, The Ronald Press Co., New York, N. Y.

ALBANY CHAPTER President: H. R. Boston, Stevens & Thompson Paper Co., North Hoosick, N. Y. Vice- President: R. J. Hannon, Naramore, Niles & Co., Nat'l City Bank Bldg., Troy, N. Y. Treasurer: Miss Mary A. Kelly, J. B. Lyon Co., Lyon Block, Market Sq., Albany, N. Y. Secretary: F. A. Mann, General Electric Co., Schenectady, N. Y. Directors: Meetings —P. J. Lawrence, The Great A. & P. Tea Co., P. O. Box 272, Albany, N. Y. Membership --D. C. Van Zandt, General Electric Co., Schenectady, N. Y. Program — Samuel Warshaw, Schaffer Stores Co., 120 Erie Blvd., Schenectady, N. Y. Publications —S. T. Blair, Cluett, Peabody & Co., Inc., 433 River St., Troy, N. Y. Publicity —C. W. O'Connell, B. T. Babbitt Co., Broadway & Fourth Ave., Albany, N. Y. Research and Standardization —H. E. Parkman, F. C. Huyck & Sons, Albany, N. Y. Past Presidents: J. M. Howell, General Electric Co., Schenectady, N. Y. H. E. Parkman, F. C. Huyck & Sons, Albany, N. Y. H. S. Sanders, Eastern Tablet Corp., 1315 Broadway, Albany, N. Y. Randall MacDonald, Nat'l Commercial Bank & Trust Co., 60 State St., Albany, N. Y. C. W. O'Connell, B. T. Babbitt Co., Broadway & Fourth Ave., Albany, N. Y. Meeting Day —Third Wednesday. 27 N. A. C. A. Bulletin September 1, 1928

BALTIMORE CHAPTER President: Raymond O. Hill, The Porcelain Enamel & Mfg. Co., Eastern Ave. & Woodburn Street, Baltimore, Md. Vice - President: Z. O. Fiscus, The Eastern Rolling Mill Co., P. O. Box No. 1113, Baltimore, Md. Vice - President: Charles A. Sacra, Black & Decker Mfg. Co., Towson, Md. Secretary- Treasurer: Cornelius A. Lappe, The Penna. Water & Power Co., 1611 Lexington Bldg., Baltimore, Md. Directors: Meetings— Arthur W. Baker, The Isaac A. Sheppard Stove Co., 2606 West Gibbons Ave., Hamilton, Baltimore, Md. Membership— Hermon Avery, The J. W. Cook Chain Stores, 415 Guilford Ave., Baltimore, Md. Program —Arthur W. Baker, The Isaac A. Sheppard Stove Co., 2606 West Gibbons Ave., Hamilton, Baltimore, Md. Publications —John L. McKewen, B. M. Irving & Co., No. 3 Abell Bldg., Baltimore, Md. Publicity —Z. O. Fiscus, The Eastern Rolling Mill Co., P. O. Box No. 1113, Baltimore, Md. Research and Standardization — Ernest E. Wooden, Wooden & Benson, 1015 Munsey Bldg., Baltimore, Md. Past President: Raymond E. North, Haskins & Sells, 1243 Calvert Bldg., Baltimore, Md. Meeting Day —Third Tuesday. BOSTON CHAPTER President: Stanley G. 11. Fitch, Patterson, Teele & Dennis, 1 Federal St., Boston, Mass. Vice - President: Henry W. Maynard, Gillette Safety Razor Co., South Boston, Mass. Secretary- Treasurer: Clarence B. E. Rosen, Charles F. Rittenhouse & Co., 89 State Street, Boston, Mass. Directors: Meetings— George W. Harbour, The Stafford Company, Readville, Mass. Membership— William S. Kemp, Holtzer -Cabot Electric Co., 125 Amory St., Boston, Mass. Program —F. Richmond Fletcher, Scovell, Wellington & Co., 110 State St., Boston, Mass. Publications —Ross G. Walker, Harvard Business School, Cam- bridge, Mass. Publicity —Mabel D. Paine, The Barta Press, 209 Massachusetts Ave., Cambridge, Mass. Research and Standardization — Sidney H. Judkins„ Dennison Mfg. Co., Framingham, Mass. Charles H. Cornell, Penobscot Chemical Fibre Co., Boston, Mass. R. N. Wallis, Dennison Manufacturing Co., Framingham, Mass. 28 September 1, 1928 N. A. C. A. Bulletin

Past Presidents: Hollis H. Sawyer, Hollis H. Sawyer & Co., 79 Milk St., Boston, Mass. William S. Kemp, Holtzer -Cabot Electric Co., 125 Amory Street, Boston, Mass. F. Richmond Fletcher, Scovell, Wellington & Co., 110 State St., Boston, Mass. Thomas H. Sanders, Harvard University, Graduate School of Business Administration, Cambridge, Mass. Charles F. Rittenhouse, Charles F. Rittenhouse & Co., 89 Sta te St., Boston, Mass. George W. Harbour, The Stafford Co., Readville, Mass. Meeting Day— Second Thursday

BUFFALO CHAPTER President: Henry H. Knapp, Wickwire Spencer Steel Co., Inc., Buf- falo, N. Y. Vice - President: Don R. Marsh, Buffalo Forge Co., 490 Broadway, Buffalo, N. Y. Vice - President: Ha rry W. Whitney, Larkin Co., Inc., Buffalo, N. Y. Treasurer: Gustav C. Kunkel, J. W. Clement Co., 8 Lord St., Buffalo, N. Y. Secretary: Harry W. Whitney, Larkin Co., Inc., Buffalo, N. Y. Directors: Meetings—Herbert W. Clark, American Appraisal Co., 996 Ellicott Square, Buffalo, N. Y. Membership— Harold E. Smith, Black Rock Milling Corp., 356 Her- tel Ave., Buffalo, N. Y. Program —Frank A. Vockrodt, The Carborundum Co., Niagara Falls N. Y. Publications— Claude O. Rainey, Trico Products Corp., 624 Ellicott St., Buffalo, N. Y. Publicity —Frank J. Butler, Hewitt Gutta Percha Rubber Corp., Ken- sington Ave., Buffalo, N. Y. Research and Standardization— Torben S. Groot, Fuller, Groot & Cock- burn, 703 Crosby Bldg., Buffalo, N. Y. Past Presidents: Emil A. Becker, Larkin Co., Inc., Buffalo, N. Y. J. H. Paterson, F. N. Burt Co., Ltd., Buffalo, N. Y. Ed. W. Wesp, The Crosby Co., Buffalo, N. Y. George Shipston, Acheson Graphite Co., Niagara Falls, N. Y. Meeting Day— Fourth Thursday

CHICAGO CHAPTER President: C. V. Fargo, Vesta Battery Corp., 2100 Indiana Ave., Chi- cago, Ill. Vice - President: W. F. Woodbury, Wahl Co., 1800 Roscoe St., Chicago, Ill. 29 N. A. C. A. Bulletin September 1, 1928

Vice- President: Gordon G. Crowder, Peabody Coal Co., 332 S. Michigan Blvd., Chicago, Ill. Treasurer: J. F. Stiles, Abbott Laboratories, North Chicago, Ill. Secretary: E. J. Hansen, Edison Electric Appliance Co., 5600 W. Taylor St., Chicago, Ill. Directors: Meetings —E. J. Kagemann, Bakelite Corp., 2237 Ford Ave., Chicago, Ill. Membership —R. D. Stone, Precision Metal Workers, 3100 Carroll Ave., Chicago, Ill. Program —Harry C. McCloskey, Kellogg Switchboard & Supply Co., 1066 W. Adams St., Chicago, Ill. Publications —E. W. Krueger, Walton, Joplin, Langer & Co., 307 N. Michigan Ave., Chicago, Ill. Publicity —Emil Blome, Mandel Bros., State & Madison Sts, Chicago, Ill. Research and Standardization —S. Bronski, Apex Electric Co., 1410 W. 59th St., Chicago, Ill. Meeting Day —Third Thursday

CINCINNATI CHAPTER President: J. Thomas Otto, Cincinnati Milling Mach. Co., Oakley, Cincin- nati, Ohio. Vice - President: Edgar Swick, Worthington Pump & Mach. Corp., Elmwood, Cincinnati, Ohio Vice - President: A. Charles Guy, Lybrand, Ross Bros. & Montgomery, 706 Ingalls Bldg., Cincinnati, Ohio. Treasurer: John G. Haefner, Wm. Miller & Son, 2017 Elm Street, Cincin- nati, Ohio. Secretary: Alfred S. Sear, The Wadsworth Watch Case Co., 5th and Clay St., Dayton, Ky. Directors: Meetings —C. C. Slete, Cincinnati Bickford Tool Co., 3220 South St., Cincinnati, Ohio. Membership —John P. Decker, Lamb & Decker, 1108 Chamber of Com- merce, Cincinnati, Ohio. Program —A. Charles Guy, Lybrand, Ross Bros. & Montgomery, 706 Ingalls Bldg., Cincinnati, Ohio. Publications —H. J. Rieth, U. S. Printing & Lithograph Co., Norwood, Ohio. Publicity — George H. Klusmeyer, Twitchell Process Co., St. Benard, Cincinnati, Ohio. Research and Standardization — Edward P. Rush, 1001 Union Trust Bldg., Cincinnati, Ohio. 30 September1, 1928 N. A. C. A. Bulletin

Past Presidents: George R. Lamb, Lamb & Decker, 1108 Chamber of Commerce, Cin- cinnati, Ohio. R. J. Beaman, 409 -13 Union Central Bldg., Cincinnati, Ohio. Frederick J. Heinritz, Perry G. Mason Co., 1911 W. Eighth St., Cin- cinnati, Ohio. Thomas B. Frank, The Cincinnati Planer Co., 3120 South St., Oakley, Cincinnati, Ohio. Meeting Day— Fourth Thursday (December, Third Thursday)

CLEVELAND CHAPTER President: W. Leslie King, Department of Public Utilities, Division of Water & Heat, City of Cleveland, Cleveland, O. Vice- President: J. O. Kaser, Glidden Company, Berea Rd. and Madison Ave., Cleveland, O. Vice- President: A. P. Delahunt, Mechanical Rubber Co., Lisbon Rd., Cleveland, O. Treasurer: Wm. A. Rutz, American Multigraph Co., E. 40th and Kelly Sts., Cleveland, O. Secretary: R. J. Bauer, Strong, Cobb & Co., 206 Central Viaduct, Cleve- land, O. Directors: Meetings —W. G. Schulz, Perfection Stove Co., 7609 Platt Ave., Cleve- land, O. Membership —Logan Monroe, Eaton Axle & Spring Company, 739 E. 140th St., Cleveland, O. Program —W. A. Rowe, Osborne Mfg. Co., 5421 Hamilton Ave., Cleve- land, O. Publications —G. E. Middleton, Steel & Tubes, Inc., 232 E. 131st St., Cleveland, O. Publicity —G. H. Lehman, Touche, Niven & Co., Hanna Bldg., Cleve- land, O. Research and Standardization—M. N. Wright, Monroe Calculating Ma- chine Co., 212 Auditorium Garage Bldg., Cleveland, O. Meeting Day —Third Wednesday

COLUMBUS CHAPTER President: J. B. Heckert, Ohio State University, Department of Account- ing, Columbus, O. Vice- President: U. A. Nystrom, Marion Steam Shovel Co., Marion, O. Vice- President: C. B. Harpster, Moores & Ross, Inc., Columbus, O. Treasurer: C. P. Willcox, Columbus Union Oil Cloth Co., Columbus, O. Secretary: W. H. Moreland, National Glove Co., Columbus, O. Directors: Meetings —James O. Tripp, James O. Tripp & Co., Huntington Bank Bldg., Columbus, O. 31 N. A. C. A. Bulletin September 1, 1928

Membership —Lee T. Assion, Buckeye Steel Castings Co., Columbus, O. Program —N. C. Harmon, Hartman Bldg., Columbus, O. Publications —R. S. Willcox, Ohio State University, College of Com- merce, Columbus, O. Publicity —H. G. Patterson, Columbus Show Case Co., Columbus, O. Research and Standardization —E. X. Taylor, The Jeffrey Mfg. Co., Columbus, O. Past President: Lee T. Assion, Buckeye Steel Castings Co., Columbus, O. Meeting Day —First Monday

DAYTON CHAPTER President: M. M. Monroe, The Inland Manufacturing Co., Dayton, O. Vice-President: L. G. Battelle, Battelle, & Battelle, 121 W. 2nd St., Day- ton, O. Vice- President: Chester L. Kingsbury, The American Rolling Mill Co., Middletown, O. Treasurer: C. T. Weber, The Dayton Steel Racquet Co., Dayton, O. Secretary: C. E. O'Neil, The Coffield Washer Co., P. O. Box 1037, Day- ton, O. Directors: Meetings —Al. H. Mahrt, The G. H. Mead Interests, Dayton, O. Membership —F. B. Stilwell, Dayton Pump & Mfg. Co., Dayton, O. Program—L. H. Miller, L. H. Miller & Co., 514 Harris Bldg., Dayton, O. Publications— Truman W. Eustis, The Delco -Light Co., 114 Central Ave., Dayton, O. Publicity —R. R. Waddell, Dayton Scale Co., 100 N. Wilkinson St., Dayton, O. Research and Standardization —Hugh E. Wall, Wall, Hardman & Lane, Dayton, O. Past President: G. R. Lohnes, National Cash Register Co., Dayton, O. Meeting Day— Fourth Tuesday

DETROIT CHAPTER President: Lewis D. Crusoe, Fisher Body Corp., General Motors Bldg., Detroit, Mich. Vice- President: A. L. Simpson, Chrysler Corp., 341 Massachusetts Ave., Detroit, Mich. Vice - President: Fred R. Smart, Ford Motor Company of Canada, Ltd., Ford City, Ontario, Canada. Secretary - Treasurer: F. L. Nisbet, Zenith- Detroit Corp., Foot of Hart Ave., Detroit, Mich. Directors: W. M. Barr, Barnes - Gibson- Raymond -Inc., Detroit, Mich. W. C. Dandeno, Ternstedt Mfg. Co., 6307 Fort St. W., Detroit, Mich. 32 September 1, 1928 N. A. C. A. Bulletin

H. D. Harris, General Motors Corp., 12 -103 General Motors Bldg., De- troit, Mich. L. J. McCarren, Fisher Body Corp., General Motors Bldg., Detroit, Mich. W. F. Titus, Tabulating Machine Co., 409 E. Jefferson St., Detroit, Mich. D. F. Valley, Universal Credit Corporation, Detroit, Mich. Meeting Day— ERIE CHAPTER President: Earl C. Snell, The Griswold Mfg. Co., Erie, Pa. Vice- President: F. E. Lockrow, The General Electric Co., Erie, Pa. Vice - President: C. A. Kuhn, H. F. Watson Co., 16th and Holland Sts., Erie, Pa. Secretary- Treasurer: F. M. Hammond, General Electric Co., Erie, Pa. Directors: Meetings —R. B. Luce, Continental Rubber Works, 815 E. 23rd St., Erie, Pa. Membership --R. A. Johnson, American Acct. Corporation, 418 Com- merce Bldg., Erie, Pa. Program —E. A. Boldt, Metric Metal Works, Erie, Pa. Publications —J. J. Brown, J. J. Brown Audit Co., 810 Commerce Bldg., Erie, Pa. Publicity —Geo. W. Carr, Hammermill Paper Co., Erie, Pa. Research and Standardization - Stanley P. Miller, McCrosky Tool Corp., Meadville, Pa. Past Presidents: H. L. Whittier, General Electric Co., Erie, Pa. E. A. Austin, Hammermill Paper Co., Erie, Pa. P. L. Lemmon, National Foundry Company, Erie, Pa. Meeting Day —Third Monday

HARTFORD CHAPTER President: Charles R. Ogsbury, International Business Machines Co., 316 Pearl St., Hartford, Conn. Vice - President: John V. Montague, Scovill Mfg. Co., 99 Mill St., Wa ter- bury, Conn. Vice - President: Fred A. Sharpe, Terry Steam Turbine Co., Hartford, Conn. Treasurer: Lau ren M. Bancroft, The Corbin Screw Corp., High St., New Britain, Conn. Secretary: Harold H. Hilliard, Henry & Wright Mfg. Co., 760 Windsor Ave., Hartford, Conn. Directors: Meetings—Bancroft Brown, Pratt & Whitney Co., Hartford, Conn. Membership —James M. Carney, Colts Pat. Fire Arms Mfg. Co., Ha rtford, Conn. Program —Lewis E. Zahronsky, The Wiremold Co., 410 Asylum Ave., Hartford, Conn. 33 N. A. C. A. Bulletin September 1, 1928

Publications—Ralph S. Howe, New Britain Machine Co., 140 Chestnut St., New Britain, Conn. Publicity—Leslie B. Stevens, New Departure Mfg. Co., Pratt St., Meriden, Conn. Research and Standardization— Lawrence C. Humason, Humason Mfg. Co., Forrestville, Conn. Past Presidents: Fra nk H. Stocker, Roberts & Vannais, Hartford, Conn. Leon E. Vannais, Roberts & Vannais, Hartford, Conn. Wm. F. Worrall, International Silver Co., Meriden, Conn. Dwight C. Buffum, Wallace Barnes Co., Bristol, Conn. Edwin C. Alden, The States Co., Hartford, Conn. Meeting Day —Third Tuesday HAWAII CHAPTER President: Hugh C. Tennent, Tennent & Wright, First National Bank Bldg., Honolulu, T. H. Vice - President: S. J. C. Todd, Bank of Bishop & Co., Honolulu, T. H. Vice- President: Alex C. Rattray, American Factors, Ltd., Honolulu, T. H. Treasurer: Ernest S. Bowmer, Hawaii Meat Co., Ltd., Honolulu, T. H. Secretary: Harold Blomfield, Hawaii Meat Co., Ltd., P. O. 3259, Hono- lulu, T. H. Directors: Meetings —Henry S. Turner, Inter - Island Steam Navigation Co., Hono- lulu, T. H. Membership —Alex C. Rattray, American Factors, Ltd., Honolulu, T. H. Program– Herbert Wa re Camp, Hawaiian Trust Co., Ltd., Honolulu, T . H . Publications —John B. Walker, Pacific Guano & Fertilizer Co., Honolulu, T. H. Publicity—Paul K. Keppler, Ewa Plantation Co., Ewa, Oahu, T. H. Research and Standardization —Henry A. Asch, Bank Examiners Office, Honolulu, T . H. Past Presidents: Matthew M. Graham, University of Hawaii, Honolulu, T. H. James C. McGill, Territorial Hotels Co., Honolulu, T. H. Ha rry Halpern, Hawaiian Electric Co., Honolulu, T. H. Alex C. Rattray, American Factors, Ltd., Honolulu, T. H. Rudolf Muller, Ewa Plantation Co., Ewa, Oahu, T. H. Meeting Day —Last Tuesday INDIANAPOLIS CHAPTER President: R. E. Guild, Citizens Gas Co., Indianapolis, Ind. Vice- President: Mark Sullivan, National Automatic Tool Co., Richmond, Ind. Treasurer: James A. Saltzer, Link Belt Co., Indianapolis, Ind. Secretary: L. A. Baron, Stutz Motor Car Co., Indianapolis, Ind. 34 September 1, 1928 N. A. C. A. Bulletin

Directors: Meetings—Fred Davis, Eli Lilly & Co., Indianapolis, Ind. Membership --Hugh J. Davey, Robbins Body Co., Indianapolis, Ind. Program— George Olive, Chamber of Commerce Bldg., Indianapolis, Ind. Publications —Dale Hodges, Diamond Chain & Mfg. Co., Indianapolis, Ind. Publicity —J. C. Crim, G. & J. Tire Co., Indianapolis, Ind. Research and Standardization —A. L. Prickett, Indiana University, Bloomington, Ind. Past President: C. F. Eveleigh, Eli Lilly & Co., Indianapolis, Ind. Meeting Day —Third Wednesday

KANSAS CITY CHAPTER President: Earle N. Daniels, Irving Pitt Mfg. Co., 802 Locust St., Kansas City, Mo. Vice- President: R. P. Michaelsen, Dickey Clay Products Co., New York Life Bldg., Kansas City, Mo. Vice - President: Benjamin E. Young, Commerce Trust Co., 10th and Walnut Sts., Kansas City, Mo. Treasurer: J. D. M. Crockett, Crockett, Couchman & Crawford, 1015 Con- tinental Bldg., Kansas City, Mo. Secretary: Edward J. Dillon, Edward J. Dillon & Co., 1100 Continental Bldg., Kansas City Mo. Directors: Meetings —David B. Peter, Price - Waterhouse & Co., 1114 Federal Re- serve Bank Bldg., Kansas City, Mo. Membership —G. S. Wayman, H. D. Lee Mercantile Co., 20th and Wyandotte, Kansas City, Mo. Program —C. H. Sigler, Burroughs Adding Machine Co., 1209 Grand Ave., Kansas City, Mo. Publications — Jarves G. Flynn, Loose -Wiles Biscuit Co., 811 Commerce Bldg., Kansas City, Mo. Publicity —R. R. McCreight, Midland Flour Milling Co., 1100 Board of Trade Bldg., Kansas City, Mo. Research and Standardization — Wallace M. Agin, Sheffield Steel Corp., Sheffield Station, Kansas City, Mo. Past Presidents: Neil G. Lilley, Kansas City Structural Steel Co., Kansas City, Kan. Meeting Day —Last Monday

LOS ANGELES CHAPTER President: M. Leland Stanford, 922 C. C. Chapman Bldg., Los Angeles, Calif. Vice - President: J. Earl Atkins, California Dairies, Inc., 241 Winston St., Los Angeles, Calif. 35 N. A. C. A.Bulletin September 1, 1928

Treasurer: Geo. F. Anderson, Tabulating Machine Co., 131 E. 6th St., Los Angeles, Calif. Secretary: Ray S. Marshall, 525 N. Curson Ave., Los Angeles, Calif. Directors: Meetings —Fred W. Krage, Axelson Machine Co., P. O. Box 337, Los Angeles, Calif. Membership— Walter C. Wright, 1750 Tamarind St., Los Angeles, Calif. Program —Harry L. Miller, Fibreboard Products, Inc., Los Angeles, Calif. Publications —Albert J. Paus, Fibreboard Products, Inc., Los Angeles, Calif. Publicity —Ray C. Perkins, The Adamson Organizations, Los Angeles, Calif. Research and Standardization —N. J. Redman, Blue Diamond Co., Los Angeles, Calif. H. M. Christensen, C. F. Braun & Co., Alhambra, Calif. Past Presidents: Wm. B. Edson, 721 S. Mentor Ave., Pasadena, Calif. Joseph A. Garrett, Garrett, Adlequist & Associates, 617 Chamber of Commerce Bldg., Los Angeles, Calif. E. W. Hedland, Los Angeles Examiner, Los Angeles, Calif. Henry M. Thomson, Thomson, Cooper & Thomson, 1428 Chapman Bldg., Los Angeles, Calif. Ha rry H. Baskerville, Baskerville Audit Co., 841 Petroleum Securities Bldg., Los Angeles, Calif. Meeting Day —Third Tuesday

LOUISVILLE CHAPTER President: G. W. Shields, Federal Chemical Co., 1712 Heyburn Bldg., Louisville, Ky. Vice - President: Goldsborough Robinson, Humphrey, Robinson & Co., Co- lumbia Bldg., Louisville, Ky. Vice - President: W. T. ZurSchmiede, National Bank of Kentucky, 5th and Main Sts., Louisville, Ky. Treasurer: Richard C. F. Hansen, Froznpure Ice Cream Co., 26th St. and Broadway, Louisville, Ky. Secretary: R. E. Jacke, United States Foil Co., 30th St. and Grand Ave., Louisville, Ky. Directors: Meetings —Frank J. Pfeiffer, Louisville Gas & Electric Co., 311 West Chestnut St., Louisville, Ky. Membership —O. G. Van Horn, McDowel Bldg., 3rd & Walnut Sts., Louisville, Ky. Program —E. G. Paulson, American Creosoting Co., Columbia Bldg., Louisville, Ky. 36 September1, 1928 N. A. C. A. Bulletin

Publications—L. C. Hutson, Whiteside Bakery Co., 1406 W. Broadway, Louisville, Ky. Publicity —J. M. Blieden, The Axton - Fisher Tobacco Co., 1930 Maple St., Louisville, Ky. Research and Standardization —H. H. Neel, D. H. Ewing's Sons, 3rd St., and Kentucky, Louisville, Ky. Meeting Day —Third Tuesday MILWAUKEE CHAPTER President: Carl H. Laun, Kiel Furniture Co., 32nd and Center Sts., Mil- waukee, Wis. Vice,- President: Wm. M. Metzker, Milwaukee Typothetae, 445 Milwaukee St., Milwaukee, Wis. Vice - President: L. G. Regner, Briggs & Stratton Co., 1047 13th St., Mil- waukee, Wis. Treasurer: Harold A. Todd, First Wisconsin National Bank, 425 East Water St., Milwaukee, Wis. Secretary: John G. Conley, 425 East Water St., Milwaukee, Wis. Directors: Meetings —V. A. Fridl, Gender, Palschke & Frey, 15th St. and St. Paul Ave., Milwaukee, Wis. Membership —P. A. Knudson, National Brake & Electric Co., Milwaukee, Wis. Program —Clyde E. Hudspeth, Burroughs Adding Machine Co., 165 Michigan St., Milwaukee, Wis. Publications —Wm. M. Metzker, Milwaukee Typothetae, 445 Milwaukee St., Milwaukee, Wis. Publicity —L. G. Regner, Briggs & Stratton, 1047 13th St., Milwaukee, Wis. Research and Standardization —John H. Moore, Pabst Corporation, 917 Chestnut St., Milwaukee, Wis. Past Presidents: B. H. Springer, John Schroeder Lumber Co., Milwaukee, Wis. Jerry Kehoe, Allis Chalmers Co., West Allis, Wis. H. Jack Bock, Stevenson, Harrison & Jordan, Chicago, Ill. W. K. Boyle, National Brake & Electric Co., Milwaukee, Wis. Meeting Day— Second Thursday.

NEW YORK CHAPTER President: Charles A. Williams, American Safety Razor Corp., Jay and Johnson Sts., Brooklyn, N. Y. Vice- President: C. H. Towns, Loomis, Suffern & Fernald, 50 Broad St., New York, N. Y. Vice-President: Andrew L. Prentice, Worthington Pump & Machinery Corp., 2 Park Ave., New York, N. Y. Secretary - Treasurer: J. D. Griffin, N. A. C. A., 26 W. 44th St., New York, N. Y. 37 N. A. C. A. Bulletin September 1, 1928

Directors: Meetings —C. H. Towns, Loomis, Suffern & Fernald, 50 Broad St., New York, N. Y. L. H. LaMotte, Tabulating Machine Co., 310 5th Ave., New York, N. Y. G. A. Ware, News Print Service Bureau, 342 Madison Ave., New York, N. Y. Membership— Harold C. Fuller, Excelsior Hardware Co., Stamford, Conn. Program —A. L. Prentice, Worthington Pump & Machinery Corp., 2 Park Ave., New York, N. Y. J. T. Madden, New York University, School of Commerce, New York, N. Y. E. D. Page, U. S. Rubber Co., 1790 Broadway, New York, N. Y. W. F. Pulster, Remington -Rand Business Service, Inc., 374 Broad- way, New York, N. Y. Publications —T. M. McNiece, Union Carbide & Carbon Corp., 30 E. 42nd St., New York, N. Y. Publicity —G. A. Ware, News Print Service Bureau, 342 Madison Ave., New York, N. Y. Research and Standardization —J. T. Madden, New York University, School of Commerce, New York, N. Y. Past Presidents: Charles Van Zandt, Educational Pictures, Inc., 1501 Broadway, New York, N. Y. H. G. Crockett, Scovell, Wellington & Co., 270 Madison Ave., New York, N. Y. John E. Horn, Bakelite Corp., 247 Park Ave., New York, N. Y. George Rea, Touche, Niven & Co., 80 Maiden Lane, New York, N. Y. Eric A. Camman, Peat, Marwick, Mitchell & Co., 40 Exchange PI., New York, N. Y. Meeting Day— Second Tuesday, February, third Tuesday PHILADELPHIA CHAPTER President: Edward P. Moxey, Jr., Edward P. Moxey & Co., 1416 Chest- nut St., Philadelphia, Pa. Vice - President: George P. Landwehr, The Philadelphia Electric Co., 1000 Chestnut St., Philadelphia, Pa. Vice- President: Robert Burns, American Insulating Machinery Co., Fair - hill and Huntingdon Sts., Philadelphia, Pa. Treasurer: Weston J. Hibbs, United Engineers- Contractors, Inc., 112 North Broad St., Philadelphia, Pa. Secretary: Clyde S. Cressey, Peirce School of Business Administration, 1420 Pine St., Philadelphia, Pa. Directors: Meetings —Robert Burns, American Insulating Machinery Co., Fairhill and Huntingdon Sts., Philadelphia, Pa. 38 September 1, 1928 N. A. C. A. Bulletin

Membership —John Hihn, Jr., The Ballinger Company, 12th and Chest- nut Sts., Philadelphia, Pa. Program —Frank S. Glendening, Widener Bldg., Philadelphia, Pa. Publications— Howard W. Wyckoff, Tioga Steel & Iron Co., Franklin Trust Bldg., Philadelphia, Pa. Publicity—Verl L. Elliott, Atlantic Refining Co., 260 S. Broad St., Philadelphia, Pa. Research and Standardization —John Balch, Balch, Funk Company, West End Trust Bldg., Philadelphia, Pa. Arthur W. Marshall, General Asphalt Company, 1600 Arch St., Philadelphia, Pa. Past Presidents: Edmund L. Oerter, J. G. Brill Company, 62nd St. and Woodland Ave., Philadelphia, Pa. John M. Scanlon, Hess - Bright Mfg. Co., Front St. and Erie Ave., Phila- delphia, Pa. Walter Camenisch, Keystone Watchcase Corp., Riverside, N. J. Meeting Day —Third Friday

PITTSBURGH CHAPTER President: A. W. Bass, Westinghouse Electric & Mfg. Co., East Pittsburgh, Pa. Vice-President: William F. Marsh, Lybrand, Ross Bros. & Montgomery, 1601 Union Bank Bldg., Pittsburgh, Pa. Vice - President: W. R. Fisher, Union Switch & Signal Co., Swissvale, Pa. Secretary - Treasurer: Andrew H. Blass, Law & Finance Bldg., Pittsburgh, Pa. Directors: Meetings—Frank B. Maxfield, McCrady Brothers Co., Swissvale, Pa. Membership —M. C. Walsh, Pittsburgh Steel Co., 724 Union Trust Bldg., Pittsburgh, Pa. Program —W. H. Cheffey, Union Switch & Signal Co., Swissvale, Pa. Publications —C. L. Van Sickle, Room 1, State Hall, University of Pittsburgh, Pittsburgh, Pa. Publicity —W. B. Fundis, 1330 Franklin Ave., Wilkensburg, Pa. Research and Standardization —A. G. Forster, Mesta Machine Co., Pittsburgh, Pa. Past Presidents: G. D. Piper, Westinghouse Electric & Mfg. Co., E. Pittsburgh, Pa. H. S. Keyser, Dept. of Welfare, Commonwealth of Pennsylvania, Harrisburg, Pa C. G. Jensen, A. M. Byers Co., Pittsburgh, Pa. C. E. Resley, National Radiator Co., Johnstown, Pa. C. C. Sheppard, Sheppard & Co., 932 Oliver Bldg., Pittsburgh, Pa. Meeting Day— Second Wednesday 39 N. A. C. A.Bulletin September 1, 1928

PROVIDENCE CHAPTER President: Harry E. Howell, The Grinnell Co., 260 West Exchange St., Providence, R. I. Vice- President: A. Preston Rof>`ee, Jr., The Providence Base Works of G. E. Co., 586 Atwells Ave., Providence, R. I. Vice- President: Frank Bridge, Jr., Hope Webbing Co., Pawtucket, R. I. Secretary- Treasurer: Harry A. Keene, The Grinnell Co., 260 West Ex- change St., Providence, R. I. Directors: Meetings —Henry J. Lee, Bryant & Stratton School of Business Ad- ministration, Providence, R. I. Membership — Lester F. Morse, Gorham Mfg. Co., Providence, R. 1. Program —Edwin J. Loucks, Phillips Wire Co., P. O. Box 696, Paw- tucket, R. I. Publications — Charles Nelson, Universal Winding Co., 1655 Elmwood Ave., Auburn, R. I. Publicity —Leo Daley, Crompton & Knowles, Providence, R. I. Research and Standardizatiow—James Baldwin, Lorraine Mfg. Co., Paw- tucket, R. I. Meeting Day—

ROCHESTER CHAPTER President: Edmond S. LaRose, Bausch & Lomb Optical Co., Rochester, N. Y. Vice - President: Irving W. Briggs, Eastman Kodak Co., Camera Works, Rochester, N. Y. Vice - President: G. P. Spalding, Burroughs Adding Machine Co., Rochester„ N. Y. Treasurer: Edward B. Dineen, 415 Terminal Bldg., Rochester, N. Y. Secretary: W. G. Lyons, North East Service, Inc., 391 Lyell Ave., Roch- ester, N. Y. Directors: Meetings —James L. McGee, Yawman & Erbe Mfg. Co., Rochester, N. Y. Membership —John D. Smith, Felt & Tarrant Mfg. Co., 328 East Main St., Rochester, N. Y. Program —G. P. Spalding, Burroughs Adding Machine Co., Rochester, N. Y. Publications— Gilbert W. Sutton, Pfaudler Co., Rochester, N. Y. Rublicity— Irving W. Briggs, Eastman Kodak Co., Camera Works, Rochester, N. Y. Research and Standardization --Carl D. Thomy, 119 E. Main St., Roch- ester, N. Y. Past Presidents: C. Walter Coapman, North East Electric Co., 379 Lyell Ave., Rochester, N. Y. Myron J. Hayes, Eastman Kodak Co., Rochester, N. Y. 40 September 1, 1928 N. A. C. A. Bulletin

Zahrt L. Augustine, North East Electric Co., 379 Lyell Ave., Rochester, N. Y. Meeting Day —Third Wednesday ST. LOUIS CHAPTER President: J. J. Lang, La Salle Bldg., St. Louis, Mo. Vice - President: C. A. Renard, Ralston- Purina Co., 8th and Gratiot Sts., St. Louis, Mo. Treasurer: F. F. Simon, Wagner Electric Corp., 6400 Plymouth Ave., St. Louis, Mo. Secretary: G. C. Hetlage, 354 Planters Bldg., St. Louis, Mo. Directors: Meetings —O. W. Noll, Wm. R. Warner Co., 404 South 4th St., St. Louis, Mo. Membership —A. Henderson, Evens & Howard Fire Brick Co., 920 Mar- ket St., St. Louis, Mo. Program —W. A. Robertson, Fisher Body Co., Union and Natural Bridge Aves., St. Louis, Mo. Publications —E. F. Conner, Conner -Ash & Co., Arcade Bldg., St. Louis, Mo. Publicity —P. F. Holtz, Con. P. Curran Co., 102 South 8th St., St. Louis, Mo. Research and Standardization —A. L. Anderson, American Car Co., 1558 South Vandeventer Ave., St. Louis, Mo. Past Presidents: A. F. Barnes, Mercantile Trust Co., 8th and Locust Sts., St. Louis, Mo. W. R. Phemister, Monsanto Chemical Works, 1724 South 2nd St., St. Louis, Mo. Meeting Day —Third Tuesday.

SAN FRANCISCO CHAPTER President: J. Hugh Jackson, Graduate School of Business, Stanford Uni- versity, Palo Alto, California. Vice - President: V. P. Brockhcuse, National Carbon Co., 599 8th St., San Francisco, Calif. Vice - President: E. W. Hodges, Pacific Gas & Electric Co., 245 Market St., San Francisco, Calif. Treasurer: H. H. Wait, Fisher Body St. Louis Co., Hillside Nr. Foothill Blvd., Oakland, Calif. Secretary: R. G. Lauer, Castorlube Refining Co., 315 Montgomery St., San Francisco, Calif. Directors: Meetings —A. S. Kayser, Bass Hueter Paint Co., 2240 24th St., San Francisco, Calif. Membership —Benj. E. Jordan, Burroughs Adding Machine Co., 22 Second St., San Francisco, Calif. 41 � . N. A. C. A. Bulletin September 1, 1928

Program —F. E. Miles, Western Sugar Refinery, 2 Pine St., San Francisco, Calif. Publications —C. T. Tinker, California Culvert Co., 5th & Parker Sts., West Berkeley, Calif. Publicity —A. J. Carson, Lybrand, Ross Bros. & Montgomery, 2 Pine St., San Francisco, Calif. Research and Standardization —H. J. Cooper, Cerf & Cooper, 519 Cali- fornia St., San Francisco, Calif. Past Presidents: Frank A. MacHugh, 277 Pine St., San Francisco, Calif. A. G. Strong, Hood & Strong, Standard Oil Bldg., San Francisco, Calif. C. L. Queen, Lybrand, Ross Bros., & Montgomery, 2 Pine St., San Francisco, Calif. Meeting Day —Last Monday. SCRANTON CHAPTER President: A. W. Crossman, Penna. Appraisal Co., 604 Traders Bank Bldg., Scranton, Pa. Vice- President: Willard F. Jones, Internal Revenue Dept., Post Office Bldg., Scranton, Pa. Vice- President: S. LeRoy Chappell, Scranton Electric Construction Co., Connell Bldg., Scranton, Pa. Treasurer: John C. Scheuer, Penna. Baking Co., P. O. Box 525, Scran- ton, Pa. Secretary: Carlton J. Westlake, Penna. Coal Co., P. O. Box 553, Scran- ton, Pa. Directors: Meetings—George M. Brittain, Clark Summit, Pa. Membership —John C. Sturdevant, R. F. Post Draying Co., 101 North 7th Ave., Scranton, Pa. Program. —J. Donald Notman, 604 Traders Bank Bldg., Scranton, Pa. Publications —A. S. Magor, Lackawana Auto Co., 1627 Quincy Ave., Scranton, Pa. Publicity—Hoyle G. Seeley, Scranton - Lackawana Business College, 635 Linden St., Scranton, Pa. Research and Standardization — Robert L. Maxwell, Agfa -Ansco Corp., Binghamton, N. Y. Meeting Day— Fourth Tuesday. SPRINGFIELD CHAPTER President: Harold R. Peters, Hillman, Peters & Leary, 1252 Main St., Springfield, Mass. Vice- President: M. F. Peterson, U. S. Envelope Co., 21 Cypress St., Springfield, Mass. Vice - President: J. Aime La Vallee, Westinghouse Electric & Mfg. Co., Chicopee Falls, Mass. Treasurer: Ernest H. Yates, Bausch Machine Tool Co., Springfield, Mass. 42 September 1, 1928 N. A. C. A. Bulletin

Secretary: Henry L. Burnett, Doubleday, Burnett & Snow, 293 Bridge St., Springfield, Mass. Directors: Meetings —Roy E. Booth, United Dairies System, Inc., Springfield, Mass. Membership— Theodore F. Woodward, Scovell, Wellington & Co., 293 Bridge St., Springfield, Mass. Program —James E. Currie, Westinghouse Electric & Mfg. Co., E. Springfield, Mass. Publications —Fred H. Rich, Perkins Machine & Gear Co., West Springfield, Mass. Publicity—Clarence B. Cooley, Gilbert & Barker Mfg. Co., West Springfield, Mass. Research and Standardization — Howard K. Leatherman, General Ice Cream Corp., 134 Cass St., Springfield, Mass. Past Presidents: Leon M. Lamb, Greenfield Tap & Die Corp., Greenfield, Mass. John A. Scanlon, Springfield Provision Co., Chicopee, Mass. Joseph Cushing, 1559 Main St., Springfield, Mass. Frank S. Hatch, Moore Drop Forging Co., Springfield, Mass. Meeting Day —Third Wednesday.

SYRACUSE CHAPTER President: Harold H. Haight, L. C. Smith & Corona Typewriters, Inc., Syracuse, N. Y. Vice - President: William A. Boyle, U. S. Hoffman Mach. Corp., Syra- cuse, N. Y. Vice - President: Joseph W. Crosby, Will & Baumer Candle Co., Syra- cuse, N. Y. Treasurer: M. W. Lindsley, Oneida Community, Ltd., Oneida, N. Y. Secretary: William E. Walker, E. C. Stearns & Co., Inc., Syracuse, N. Y. Directors: Meetings— George W. Chrystal, Brown -Lipe- Chapin Co., Syracuse, N. Y. Membership —F. R. Gilfoil, Hills Bldg., 214 Montgomery St., Syra- cuse, N. Y. Program — Charles C. Tallman, H. H. Franklin Mfg. Co., Syracuse, N. Y. Publications —Leroy C. Mitchell, Merrell -Soule Co., Syracuse, N. Y. Publicity— Delbert K. Prest, Pass & Seymour, Inc., Solvay Station, Syracuse, N. Y. Research and Standardization —C. Milton Clark, Crouse Hinds Co., Syracuse, N. Y. Past Presidents: J. E. Halligan, H. H. Franklin Mfg. Co., Syracuse, N. Y. E. F. Kitendaugh, Oneida Community, Ltd., Oneida, N. Y. H. D. Anderson, Scovell, Wellington & Co., Syracuse, N. Y. 43 N. A. C. A. Bulletin September 1, 1928

J. R. Tuttle, Brown -Lipe- Chapin Co., Syracuse, N. Y. L. W. Field, Lamson Company, Syracuse, N. Y. Meeting Day —Third Tuesday. TOLEDO CHAPTER President: W. E. Miner, Willys- Overland Co:, Toledo, O. Vice- President: H. B. Speyer, Champion Spark Plug Co., Toledo, O. Vice - President: Geo. W. Wells, National Supply Company, Toledo, O. Secretary - Treasurer: John P. Vance, The Caslon Company, Toledo, O. Directors: Meetings —F. E. Heidrick, Owens Bottle Company, Toledo, O. Membership —W. C. Lok, E. N. Riddle Co., 27 Broadway, Toledo, O. Program —H. R. Schausten, Tillotson Mfg. Co., Blvd. and N. Y. C. R. R., Toledo, O. Publications —C. O. Lightner, American Bottle Co., Nicholas Bldg., To- ledo, O. Publicity —H. J. Bash, Toledo Edison Company, Toledo, O. Research and Standardization —C. A. Bjelke, Doehler Die Casting Co., Toledo, O. Meeting Day —Third Tuesday. TWIN CITIES President: Paul E. Cross, Waterman- Waterbury Company, Minneapolis, Minn. Vice - President: C. N. Osborne, Minneapolis Knitting Works, Minneapolis, Minn. Secretary - Treasurer: Alexis Caswell, Manufacturers' Association of Min- neapolis, 100 Builders Exchange, Minneapolis, Minn. Directors: Meetings —W. J. Rivers, Wyman, Partridge & Co., 1st Ave. N. and 4th St., Minneapolis, Minn. Membership —Stacy L. Angle, Minneapolis Steel & Machinery Co., Min- neapolis, Minn. Program —H. O. Frohbach, Washburn Crosby Co., 200 Chamber of Commerce, Minneapolis, Minn. Publications —J. A. Boulay, 216 Frontenac Bldg., Minneapolis, Minn. Publicity —R. W. B. Richards, Russell Grader Mfg. Co., Minneapolis, Minn. Research and Standardisation —R. M. Winslow, A. M. Ramer Co., Grove and Olive Sts., St. Paul, Minn. Past Presidents: H. A. Bullis, General Mills, Inc., 200 Chamber of Commerce, Minneapolis, Minn. F. H. Tuttle, The Photoplating Co., 215 5th St., N. E., Minneapolis, Minn. J. J. Reighard, University of Minnesota, Minneapolis, Minn. H. F. Ostlund, University of Minnesota, Minneapolis, Minn. Meeting Day— Second Tuesday. 44 September 1, 1928 N. A. C. A. Bulletin

UTICA CHAPTER President: J. M. Brown, Barrow, Wade, Guthrie & Co., Utica, N. Y. Vice - President: E. L. A. Forster, The Rome Company, Rome, N. Y. Vice - President: A. G. Rhodes, Frank J. Burgess, Utica, N. Y. Treasurer: S. A. Hagan, Bossert Corporation, Utica, N. Y. Secretary: Miss M. J. Beggs, International Heater Co., Utica, N. Y. Directors: Meetings —J. T. Hornung, Ganey, Hornung & Co., Utica, N. Y. Membership —A. F. Orr, Dunlop Tire & Rubber Co., Utica, N. Y. Program —C. J. Wurm, Chas. Kellogg & Sons Co., Utica, N. Y. Publications —A. D. Jones, Remington -Rand, Inc., Ilion, N. Y. Publicity --G. A. Seigwart, Hart & Crouse Company, Utica, N. Y. Research and Standardization —N. M. Brown, Rome Brass & Copper Co., Rome, N. Y. Past Presidents: V. W. Collins, Rome Wire Company, Rome, N. Y. C. M. Ganey, Ganey, Hornung & Co., Utica, N. Y. Meeting Day —Third Monday.

WORCESTER CHAPTER President: Frank Tupper, Frank Tupper & Co., 311 Main St., Worcester, Mass. Vice- President: Paul S. Smith, Rockwood Sprinkler Co., Worcester, Mass. Treasurer: Harry C. Hedenburg, Wyman Gordon Co., Worcester, Mass. Secretary: Roy H. Cohn, Norton Company, Worcester, Mass. Directors: Meetings —Ralph W. Bumstead, 51 Howland Terrace, Worcester, Mass. Membership— Edmund J. Whitehead, Worcester County National Bank, 446 Main St., Worcester, Mass. Porter W. Lowe, Falulah Paper Co., Fitchburg, Mass. Program —Paul S. Smith, Rockwood Sprinkler Co., Worcester, Mass. Publications— George S. Simmons, 356 Franklin St., Worcester, Mass. Publicity— Maxwell A. Sherman, American Schaeffer & Budenberg Corp., Worcester, Mass. Research and Standardization — Walter S. Ridler, Royal Worcester Corset Co., Worcester, Mass. Past Presidents: A. S. Merrifield, Norton Company, Worcester, Mass. Walter J. Fleming, Crompton & Knowles Loom Works, Worcester, Mass. Taylor P. Calhoun, Norton Company, Worcester, Mass. Meeting Day—Second Thursday. 45 N. A. C. A. Bulletin September 1, 1928

SECRETARY'S CORNER

Some years ago a number of our chapters started the practice of holding weekly luncheons. Most of the chapters, I believe, have given up the idea, but New York has carried on. Two luncheon groups have continued to meet in New York, one on Wednesday at the Accountants' Club in the Hotel Belmont, and one on Friday in the Chamber of Commerce Restaurant on Liberty Street downtown. These luncheons seem to me to be worth while. Whenever I get a chance to drop in on one of them I regret the ones I have missed. There are no papers, but many interesting subjects are discussed informally. They also provide an opportunity for members of the chapter to become better acquainted and I know of no greater asset which any man can possess than a wide and close acquaintance among the members of his chosen profession. The members of the uptown group were mighty glad to have back with them last week Howa rd Berry of the Mathieson Alkali Works, Inc., who has been the chairman of these luncheons for a number of years. He ha s entirely recovered from his recent serious operation.

I had a visit last week from Mathew M. Graham, formerly President of our Hawaiian Chapter. Mr. Graham came to extend an invitation to the Secretary of the N. A. C. A. to go out to the Islands to look the hula hula situation over. It seems that this is really a serious matter which requires the personal attention of the Secretary and if all Mr. Graham's information checks up, I think it might not be a bad idea to move the Headquarters of the Association to Honolulu, where the weather is never hot and never cold. Mr. Graham was telling me some interesting things about volcanoes. There are no volcanoes on the island on which Honolulu is situated, but they have them on the neighboring islands. A yea r or so ago one of these volcanoes which apparently had been dead for some time broke out in a fresh place and poured a stream of molten lava about ten or fifteen feet wide several miles down the mountain side and into the ocean continuously for more than a week. There are two kinds of lava. This form is known as pahoehoe. It comes out molten hot and flows in that condition until it strikes the water. It is a magnificent sight, especially at night. A cloud of steam and smoke arises when it strikes the water and Mr. Graham said that one of the most interesting feautres was the fact that when he visited the spot there was a violent thunder storm raging within this cloud of smoke, although all around everything was quiet. It is possible to get within a half or a quarter of a mile of the phenomenon in safety. This form of lava when it cools forms a smooth hard black surface. There is another form called a -a, pronounced ah -ah. This form resembles cinders and the lumps are about the size of bituminous coal. It comes out in large volume and immediately cools and turns black on the surface. Unlike the 46 September 1, 1928 N. A. C. A. Bulletin pahoehoe which travels at high speed, the a -a moves rather slowly —about twenty or thirty feet an hour. One outbreak a few years ago consisted of a stream over a mile wide and forty feet deep. It rolled over a government road destroying it for a distance of over a mile and also destroyed some native villages. It moves in a peculiar manner. The outer surface being cold is more or less rigid. The movement is through the center and under- neath and of course it destroys everything in its path. The center remains hot for a long time, and in this particular instance the heat still comes out of the deposit which was left over the government road. A friend of Mr. Graham's has an interesting set of movies which he took of this phenomenon and it is possible that we may be able to get them to show at West Baden next year. This stream of lava which moves about twenty feet an hour and turns black when exposed to the air reminds me a good deal of the author of this column trying to produce it in the summer time.

The rapidly growing respect for the profession of industrial accounting among business executives is a matter of frequent comment in these days, but, as we all know, it was not always so and one does not have to go back many years in our history to find the time when cost accountants as they were called were not held in such high esteem. All of which is inspired by an unsigned communication which came to me through the mails a few days ago and which I think is worthy of a place in our permanent records. It seems that during the recent Great World Wa r at a certain plant operated by a contractor there were a number of enlisted men on duty as cost inspectors under the command of a supervising officer. Part of their work was to check labor costs, which did not tend to make them extremely popular with the laborers who had been in the habit of getting time and a half for the over -time they put in in their sleep. On one or two occasions attempts were made to beat up the cost inspectors and some of these attempts were notably successful. Finally the officer in charge of the cost inspectors came to the conclusion that conditions were sufficiently serious as to justify sup- plying them with arms and he accordingly requested that they be supplied with service revolvers for night duty. In refusing to grant the request the officer to whom it had been directed based his refusal on the scarcity of small arms and then proceeded to offer the following comments as indicating his personal opinion as to the value of cost accountants in general. "If the cost inspectors must be shot at night, it is far better to let them be shot than to keep a revolver away from the other side where it might get a German. The country can well afford to trade a dead cost inspector for a dead German. "Of course if revolvers are issued to these cost inspectors they may shoot each other with them. Bu t we are not certain that that would happen, and so it would hardly pay to take a chance of issuing the revolvers with that in view and thus keep them from the other side. 47 N. A. C. A. Bulletin September 1, 1928

"And lastly, one does not understand why any outside person should want to shoot a cost inspector. What have they done? I do not know of anything they have done."

And now I take off my hat to Jimmy Botz, one of the distinguished golfing members of the New York Chapter, who has just been elected a Director of Colgate & Company where he has been Comptroller for several years. * Frank Sweetser, our recently elected President, made a trip a short time ago to Edmonton, Alberta, to visit one of our members, Frederick D. Sut- cliffe, who is Secretary of the Great Western Garment Company. On his way back while riding across the prairies between Edmonton and Winnipeg he got into conversation with a fellow passenger who, as it turned out, was also interested in industrial accounting. In the course of their conversation this gentleman waxed enthusiastic about the work which the National Asso- ciation of Cost Accountants is carrying on. Of course he was not able to start any argument with Mr. Sweetser on this subject and it soon developed that the new found friend was none other than Joseph Wilson, General Auditor of the Thomas A. Edison Industries, one of the oldest members of our New York Chapter. When Mr. Wilson joined the Association it was a more or less difficult task to find an N. A. C.. A. member. Now it is almost equally as difficult to get away from them. Like Sherwin Williams paint, they cover the earth, but not in the red.

It is my privilege to greet a lot of interesting visitors every week and I really ought not to make special mention of any of them, but I did enjoy talking with Professor H. H. Baily of the University of Illinois who dropped in a few days ago on his way back from a thirteen months' visit to Europe. He visited England, France, Egypt, Palestine, Greece, Austria, Germany and Belgium and his comments on the accounting methods and procedures in these countries were extremely illuminating. Professor Baily was taking his sabbatical leave of absence from the University which brings up the question of why don't Secretaries of Cost Associations get sabbatical leaves of absence. They get all tired out too.

48 September 1, 1928 N. A. C. A. Bulletin

Chapter Ratings

July Ratings

a br a m s � 3 •�

Cincinnati ...... 187 20 53 34 20 127 New York ...... 848 20 35 16 71 jawaville 10 60 70 San Francisco ...... 104 20 5 17 25 67 Dayton . 102 20 15 30 65 Rochester...... 189 20 5 27 52 Buffalo ...... 205 20 8 20 48 St. Louis ...... 98 20 5 3 20 48 Kansas City . 130 20 15 10 Philadelphia ...... 332 20 5 20 45 Indianapolis ...... 61 20 5 13 38 Boston ...... 193 20 10 6 36 Pittsburgh ...... 172 20 16 36 Hawaii ...... 40 10 20 4 34 Twin Cities ...... 45 20 12 Fria 57 20 6 2 28 Cleveland ...... 164 20 5 ZS Syracuso 90 20 5 25 64 20 5 25 Worcester ...... Chicago ...... 226 10 5 8 23 Hartford ...... : 164 20 1 21 Baltimore ...... 98 20 20 Los Angeles ...... 72 20 20 Utica ...... 42 20 20 Milwaukee ...... 86 10 5 15 Scranton ...... 50 10 5 15 Toledo ...... 71 10 10 Albaay ...... 47 Calumbua ...... 103 Detroit ...... 172 Providence ...... 59 Springfield ...... 92

Ratings for the Year to July 31, 1928

New York ...... 848 40 75 19 50 184 Cincinnati ...... 187 40 58 59 20 177 San Francisco ...... 104 40 15 37 50 142 Dayton ...... 102 40 35 31 30 136 Hawaii ...... 40 30 20 18 30 98 Indianapolis ...... 61 40 10 20 20 90 Rochester ...... 189 30 5 51 86 Philadelphia ...... 332 40 15 30 85 Worcester ...... 64 40 10 30 80 Buffalo 205 40 10 8 20 78 Hartford...... 164 30 6 12 30 78 Pittsburgh...... 172 40 5 30 75 Louisville ...... 10 60 70 St. Louis 98 30 10 3 20 63 Cleveland ...... 164 40 20 60 49 N. A. C. A. Bulletin September 1, 1928

Ratings for the Year to July 31, 1928

A � N

v � � ro U w F Los Angeles 72 40 1 18 Twin Cities ...... 59 ...... 45 30 29 59 Erie ...... 57 40 11 2 Uti c a ...... 53 42 40 10 50 Chicago ...... 226 20 15 14 Boston ...... 49 193 30 10 6 46 Kansas Ci ty 130 ...... 20 15 10 45 Syracuse ...... 90 40 5 45 Toledo ...... 71 30 30 Baltimore ...... 98 20 5 3 28 Columbus ...... 103 10 11 Providence 21 ...... 59 5 15 20 Milwaukee ...... 86 10 6 Scranton ...... 16 50 10 5 15 Albany 47 ...... 10 10 Springfield ...... 92 10 Detroi t ...... 10 172 5 .. 5

Chapter News Items

BUFFALO Buffalo extends a most hearty welcome to the Remingon Rand N. A. C. A. members who have been transferred here from New York.

A special meeing of Buffalo board was held on July 19 to round out the program for the coming year. Director of program, Frank Vockrodt, had formulated a splendid program and put it before the board for discussion. Some unique and unusual subjects, with men of unparalled ability to present them, have been chosen. Among the features on the program will be the annual Chrismas party, dinner dance, outing, and busines show.

Director of Meeting, Herb Clark, surely knows his "Outings." Herb was in charge of this year's outing which was held July 26 at Pleasant Beach and Erie Downs, Canada. Erie Downs was the stage for the golf tournament for the Ed. Wesp Golf Trophy. Sixteen members participated with Cliff Lehmann, retiring director of membership, carrying off the honors. Pleasant Beach was the place of the outing proper. The name describes the beach, a fine wide sandy beach adorned here and there with choice members of the female species and a place where one's thirst can be quenched for the asking. The committee, assisted by Les Thompson, arranged a splendid program of sports including swimming, baseball, races, including 100 yard dash, Block 50 Sep t e mber 1, 1928 N. A. C. A. Bulletin race, Sack Race, 3- Legged Race, Peanut Race, Ball Throwing contest, Centipede Race, Tug O' Wa r, etc. T o prevent a riot the baseball game was halted in the fifth inning. Pres. Knapp umpired —take it or leave it— right or wrong —nuff said. Among the most conspicuous of the entrants in the games were Neal Reardon, winner in three events, Carl Schutrum, winner in two events, Allan Greiser, winner in two events, Myron Limberg winner in three events, and T. B. Martin, winner in two events. Sec. Whitney took some pictures. They will cost anyone desiring them twenty cents a print. Dinner was served to the united party, golfers and others in the Pleasant Beach Hotel. The golf trophy and other prizes were awarded right after dinner. No one had to miss the Tunney Heeney Radio show for that item was cared for by our most able committee. E. F. DuBrul of Cincinnati Chapter attended our outing as a guest of Tom Wa rd.

G. W. Miller, of the Marine Trust Co. and a newly elected member has been chosen treasurer of the Buffalo Chapter of the American Institute of Banking.

Vice President and Secretary, Ha rry W. Whitney, while not attending N. A. C. A. meetings, manages to have a few extra nights off attending, as the new treasurer, meetings of the American Guild of Organists, and presiding, as the new president, over the meetings of the Buffalo Symphony Orchestra Association.

Wa lter A. Bebeneck, auditor of the Liberty Bank, is Vice President elect of the Buffalo Chapter of the American Institute of Banking.

CINCINNATI Mr. Q. W. Ulmer of the Niles Tool Works, Hamilton, Ohio, has just told us of the completion by his company of one of the largest Boring Mills ever built in this country. It is approximately forty feet across the bed and will require a train of several freight and flat cars to transport it to the ultimate user. This job was a tremendous cost undertaking, to say nothing of the other features involved in its manufacture.

We are very glad indeed to welcome into our midst Mr. Albert E. Grover of the Cleveland, Ohio Chapter who has just joined the staff of the Na- tional Machine Tool Builders' Association as cost consultant. He will work with the General Manager of the association, our good friend and member E. F. DuBrul. Mr. Grover has had a great deal of experience in cost work and should bring much valuable experience to his new connection. He was president of the Cleveland Chapter in 1926 -1927. Cincinnati wishes him well in his new position. 51 N. A. C. A. Bulletin September 1, 1928

Something new to Cincinnati Chapter is going to be tried during the coming months. Instead of holding the Board meetings at a set time and place it is planned to hold them at several different locations. The first of such meetings will be held this month at the Mariemont Inn at Mariemont, Ohio, the model city adjoining Cincinnati. It is also planned to invite several of the officials of the company building and operating that enterprise to the meeting. Future meetings will be held at several of the industrial plants of the city in order to give the board a closer contact with business and enable the members to find out additional means whereby they can make the chapter of even greater service to the business of the community.

Walter Gebhart, Auditor of The Formica Insulation Co., has just informed us that his company will erect a large addition to its plant, made necessary by an ever increasing business. An interesting feature of this business is the fact that they have built six additions to their plant during the six years.

The President -Elect of the Columbus, Ohio, chapter, Mr. J. B. Heckert spent the day of August 8th in Cincinnati, having dinner with our President, Thos. B. Frank. It is rumored that J. B. and T. B. are about to burst forth in print. Further developments later.

The following letter has just been received by President Thos. B. Frank from the Manager of the City of Cincinnati, Col. C. O. Sherill— "I want to thank you for, and congratulate you upon your report to the National Association of Cost Accountants, which I have examined with a good deal of interest. "T he progress that Cincinnati is now making has been made possible through the interest and support of individual citizens and groups which have been inspired by the same progressive thought that is to be found in your organizations." (Signed) C. O. SHERILL, City Manager.

Mr. E. F. DuBrul, General Manager of the National Machine Tool Build- ers' Ass'n, will address the American Management Association at their Fall convention at Chicago, November 13 to 15 upon the subject, "How Uniform Cost Accounting was established in the Machine Tool Industry." DuBrul will present a vivid portrayal of the many months' work among the members of the industry necessary to the working out of a uniform plan and the ultimate adoption of the completed plan by the members of the industry.

Mr. Sullivan, Vice President of the Indianapolis Chapter and Cost Ac- countant of The National Automatic Machine Tool Co., Richmond, Indiana, and Mr. Logan of the same company acted as hosts and instructors to our 52 September 1, 1928 N. A. C. A. Bulletin

President, Thos. B. Frank, who called at their offices on July 31 for the purpose of investigating their use of tabulating machine equipment in their sales and production work.

CINCINNATI CHAPTER HOBBY CORNER: Vacations seem to be the chief hobbies of our members at this time. However, we have cor- ralled the following. A. J. Schneider raises dahlias and his collection of plants is one of the finest hereabouts. A. J. Embshoff is a close follower of Athletics at the University of Cin- cinnati; most any event at U. C. will find Albert in attendance. Edwin M. Christopher devotes considerable time to automotive mechanics; anything in the form of an automobile interests him. Hu gh S. Stewart rolls a wicked ball down the maple alleys; a bowling champion of Cincinnati. Wm. H. Burtner, Jr., isa dyed -in- the -wool sportsman; fishing, hunting, camping, etc., being his chief piece de resistance. R. W. Edwards is another of the species known and described as dyed-in-the-wool; aviation and aeronautics is what creates that impulse he cannot resist. Richard Smethurst, Jr., builds ship - models and is interested in anything pertaining to "old devil Sea."

Our members regret very much to hear of the passing away on July 31 of Mr. William E. Lowlow, Cost Accountant for The Nivision - Weiskopf Company, a former member of the chapter. He had been ill for over two years and had dropped most of his accounting activities and consequently had not been connected with the chapter recently.

Dan M. Meyers of the Hotel Alms has just announced that he has arranged with three Cincinnati Aviation Organizations to have their fleets of airplanes for the use of all guests of the Alms at all hours of the day or night. Special auto service will take the guests to the airports where the planes will be waiting. There should be no reason now why our chapter members cannot get to all meetings to be held at the Alms, with flying service at their disposal.

R. Ruzicka, The Oakley Bank, is getting into the heavy work connected with his campaign for the office of Clerk of Courts at the coming election, in place of taking his usual vacation and fishing trip.

The Stevenson Trophy which now reposes in Cincinnati for the coming year will be exhibited in the show windows of the Burkhart Bros. Co., located at Cincinnati's busiest corner, for the next few weeks. With it will be shown a card setting forth the story of its visit to the Queen City. It will also be shown at other prominent locations during the coming months. 53 N. A. C. A. Bulletin September 1, 1928

CLEVELAND Mr. Albert E. Grover of Cleveland Chapter has been engaged by the National Machine Tool Builders Association as Association Cost Consultant. The many friends and business associates of Mr. Grover take pleasure in congratulating him on his appointment. One of the past presidents' of Cleveland Chapter and very active in N. A. C. A. work, Mr. Grover will dispense with his public practice in Cost and Production Control Work of which he has a large clientele and will devote all of his time to his new duties. The National Machine Tool Builders Association are very fortunate in securing the services of such an able cost man as Mr. Grover.

HAWAII To Sam J. C. Todd, Vice- President - elect, fell the duty to call the board meeting of Hawaii Chapter to order at 4:30 P.M. Tuesday, July 24. Presi- dent Hugh C. Tennent was away on a business trip to Maui. At that, there were nine directors present, all comfortably seated in a cool corner on the Young Hotel Roof Garden. The purpose of the meeting was to hear read and to pass on the circular letter prepared by Tennent in connection with his plan, adopted at the previ- ous board meeting, to send each head of some twenty -one firms an invitation to delegate some official to speak at one of our meetings during the coming year. As Secretary Blomfield put it, " Tennent hit upon a very valuable idea." The form of letter presented met with approval and the secretary was instructed to circulate it right away. A check -up was made of those on the board who were going to call on the firms addressed. It was pointed out that these so- called follow -up men should get around by the end of the week. In answer to a question as to the proper person in each firm to take the matter up with, Director of Programs, Herbert W. Camp, smilingly said, "At some places it will be down to the office boy, but I'd rather start from the top down." Past President Muller chirped in with "Sure, that will give us all a good chance to get acquainted with the big guns." The Secretary then read a very interesting and welt put letter from Na- tional Secretary McLeod in connection with meeting notices. In it was also the following by the genial Doc: "I do wish I could get my courage worked up to go to Honolulu. I should very much like to go, but every time I make a suggestion it meets with a big laugh. The boys seem to think that I am laying out a vacation for myself. The reason no one has gone so far is because everybody wants to be the one to go. I really think, however, that the Hawaii Chapter is entitled to a visitation and I think we ought to try to do something about it this year." 54 September 1, 1928 N. A. C. A. Bulletin

INDIANAPOLIS It worked. Yes, it was a great success. So much so all wa nt to repeat. The "It" was most enjoyable afternoon spent, July 27, at Bloomington, Indiana, by thea directors of the Indianapolis Chapter with Mr. A. I.. Prickett, Director in charge of Research. Mr. Prickett had made all plans with the Stone Quarry industry for plant visitation for those who cared to make this trip and for those who were golf inclined he had made arrangements at the Country Club for a round of golf. For both was arranged a wonderful dinner at the Club, of spring chicken with all accessories. The boys drove down from Indianapolis in three cars, giving a chance to break in some new models that had just been purchased and seemed to have been provided ex- pressly for the occasion. Those attending were: R. E. Guild, President - Elect, L. A. Baron, Secre- tary; Geo. Olive, director of Progra ms; J. C. Crim, director of Publicity; C. H. Wilson, retiring director of Meetings; Fred Davis, director of Meet- ings Elect; Wm. Baum, retiring director of Progra ms; Hu gh Davey, Jr., director of Membership and Mr. Prickett. George Olive's fluke mashie shot that hit a fence and caromed into the pit got the money and George got the raspberries for the play. It took him all evening to figure how much his afternoon netted and finally calculated 30c would balance all accounts. After dinner, a business meeting was held with discussions of research and annual program activities. A pleasant return trip finished one of the most enjoyable outing and business meetings with expressions of hopes for another similar affair in the near future. On Friday afternoon and evening, August 24, the boys are invited to Richmond, Indiana, to be guests of Mr. Mark P. Sullivan, Asst. Treasurer National Automatic Tool Company of that city.

NEW YORK It might be of interest to some of our New York Chapter members to know that Mr. Earl Page of the United States Rubber Company has finally been forced to take up golf. Although the golfing members of the Board of Directors have been after him for some time he has always had a per- fectly good alibi. However, his wife gave him a set of golf clubs for a wedding anniversary and now he just has to play.

Word has been received that Mr. H. C. Fuller, Director in Charge of Membership, has gone on his vacation to Canada. He insists that he is going for the trip. The New York Chapter Board of Directors were finally able to get in a golf meeitng in spite of the weather. Although the skies were over -cast and it threatened rain all day, eleven past, present and future members of the New York Directors repaired to the Leewood Country Club, Crestwood, New York, to play golf. The Board was the guest of Mr. George Krug of the Certain -Teed Products Company. 55 N. A. C. A. Bulletin September 1, 1928

After dinner in the evening the Board held a meeting at which there was plenty to do. It was decided to publish the New York Chapter advance organization information in a booklet given over to selling the N. A. C. A. and telling what the meetings of the coming year would be about.

ROCHESTER On August 9 amid the scorching heat of a summer day, Rochester Chapter completed their program for the coming season, and without question, it is a peach. Our Vice- President in charge of programs seemed pretty well exhausted as the final touches were being made. Somewhat affected by the heat he informed the waitress that there were two things that we liked about iced tea; one was ice and the other was lemon, and he didn't have either. When he was sufficienity provided with these delicacies his shorthand be- came greatly improved and he was better able to jot down the suggestions given him by the Officers and Directors present. All of us are very proud of the program and think it is one of the best that has ever been arranged by the Rochester Chapter. One of our speakers for the coming season attended this meeting, and he was none other than Fred Hess who gave us one of the best talks last year.

Since Yawman & Erbe have started on the Bedaux System, nobody has been able to locate Jim McGee. The B's must be keeping Jim busy.

We are still anticipating seeing the pictures which were taken on Ed LaRose's vacation. The size of the mosquitoes and fish can only be verified when these are received.

Ray Farmen is just starting on his vacation and expects to spend some time at Hilton Beach, a very pretty summer resort about 30 miles from Rochester. W e sincer !ly hope that Ray will feel better after this much needed rest. W e have n't seen very much of him since Augustine's party last spring.

Sam Dunkle who is accountant for the National Cooking and Heating Appliance Co. of Chicago, stopped off yesterday for a few days to visit some of his friends in town. No doubt Sam heard about the stifling heat we have been having the past week and thought possibly he might get some ideas for his Company or relieve the situation with some new appliance. After leav- ing here he expects to go to Wisconsin where he will spend the month in fishing and getting outdoor exercise so that he will be well equipped to give us a real talk next April.

Our good friend Frank Page has just returned from Nova Scotia with a fish story that's a peach. T o relate it in the small area of this bulletin 56 September 1, 1928 N. A. C. A. Bulletin would be in vain. The poundage and size is too great to determine in simple accounting practice and only a camera with a wide vision lens could best relate his experiences. However, we're glad he enjoyed himself.

Ed LaRose has just returned from his vacation at Hudson Bay Post where he got in touch with the wilds of nature. Ed claims the wildest animals lie came in contact with were the mosquitoes.

Rushing business at the Hot Dog Stands keeps Johnnie Burk pretty busy with his work accounting for the distribution of the favorite sandwich fillers to the various highways of the country. When you see the sign "Arpeako Hots" and plunk down the coin for this luscious morsel, remember it's Johnnie that figured the size and cost of ingredients to give the most for your money.

UTICA Lester C. Cahill, who was elected President of the Utica Chapter, has severed connections with the Frisbie & Stansfield Knitting Co. at Utica, and accepted a position with the Great Lakes Knitting Co. of Milwaukee, and by his departure Utica Chapter has lost one of its most active members. He has for the past few years served as Publicity Chairman, and has very capably handled this office. He was to have been the President for the ensuing year, and we regret that he was obliged to relinquish his election to that office. The high esteem in which Mr. Cahill was held by the Utica Chapter was evidenced by the twenty -five or thirty members who went in a body to the train on the evening of July 28 to see him off on his journey to Milwaukee. He has left Utica with the most sincere wishes of every member of Utica Chapter that he meet with the greatest of success in his new position, and if Les works half as hard with his new connection as he did for Utica Chapter, there can be no question but that he has a great future in store for him.

NOTES

Lester C. Cahill, who was formerly connected with Frisbie & Stansfield Knitting Company at Utica and who was elected President of our Utica Chapter last spring, has recently moved to Milwaukee to become associated with The Great Lakes Knitting Company. Mr. Cahill has presided at a number of our textile luncheons and is well known in the textile accounting field. The American Management Association has recently brought out several short publications dealing with certain phases of the wage problem. The titles of these pamphlets are: 57 N. A. C. A. Bulletin September 1, 1928

"Compensating Beginning Workers" by George F. Kent, Manager of In- dustrial Relations, Bucyrus -Erie Company. "Waste Elimination Incentives" by Francis T. Mack, Production Manager, Mohawk Carpet Mills, Inc. "Attendance Incentives" by J. B. LeClere, Production Manager, F. J. Kress Box Company. "Quality Incentives" by Earl Beck, Director, Efficiency Division, Eli Lilly and Company. "Extra Financial Incentives for Supervisors and Indirect Labor" by the following men: W. F. Coleman, Treasurer and General Superintendent, W. A. Jones Foundry & Machine Company; Kenneth B. Anderson, Dahl- strom Metallic Door Company; Moss A. Kent, Factory Manager, Rome Wire Company; and T. G. Graham, First Vice - President, B. F. Goodrich Company. Three other recent pamphlets of the Association deal with the training of workers and foremen. The titles of these are: "Training for Improved Motions" by E. E. Brinkman, Industrial Engi- neer, Holeproof Hosiery Co. "Keeping the Apprentice Through the Period of Training" by E. W. Kempton, Educational Director, American Steel & Wire Company. "Foreman Training Methods —An Appraisal and Historical Review" by J. A. Randall, President, and C. C. Thomason, Head of Department of Social Sciences, Rochester Athenaeum and Mechanics Institute. These pamphlets are available at the office of the American Management Association, 20 Vesey Street, New York City.

Touche, Niven & Co. announce the removal of their office at Atlanta, Georgia, from the Hu rt Building to Suite 1004 Candler Building.

Among recent visitors to National Headquarters were the following: Paul S. Smith, Geo. A. Smith & Co., Worcester, Mass.; William A. Miner, North East Electric Co., Rochester, N. Y.; Raymond O. Hill, The Porcelain Enamel & Manufacturing Co., Baltimore, Md.; and C. Oliver Wellington, Scovell, Wellington & Co., Boston, Mass. * * * Announcement is made that the Petroleum Accountants Society of Los Angeles will hold the first meeting of their new year in September. It is planned to provide for the coming year that a portion of each meeting he given over to the presentation and discussion of questions of immediate interest to the members in their daily professional work.

Elijah Bates, one of the oldest members of our Cleveland Chapter, who was at one time Cleveland Manager of Haskins & Sells, but more recently Secretary- Treasurer of the McMyler Interstate Co., manufacturers of loco- motive cranes and steam shovels, has joined the firm of R. O. Eastman, Inc., of Cleveland and New York, specialists in market research. 58 September 1, 1928 N. A. C. A. Bulletin

Employment

Men Available The following members of the Association are available for employment: No. 791. Cost Accountant, experienced in managing cost department, de- signing and installing modern system. Unusually successful in directing others. Seven years with set -up box manufacturer; two years with board mills. Graduate Evening School Accounts and Finance, University of Pennsylvania. Age thirty -four, married. Philadelphia location preferred. Salary $3,600 to $4,000. No. 792. Office manager, auditor, with twenty years' practical experience in general and cost accounting, finance and credits in foundries and machine shops, is open for engagement. Thoroughly conversant with modern office methods, is tactful and has a personality that secures cooperation from fellow employees. Available September 1st. No. 793. Executive accountant with thirty -five years' practical experience desires position as controller, auditor or accountant. Has been through shop, office, and field. Experienced in costs, sales and management. Age forty - eight, married, own home, Christian, 32° Mason, six feet tall, two hundred pounds, personality O. K. Recent change on account of merger and change in management. Available at once. Salary open. No. 794. Accounting executive, married, broad experience over a number of years in charge of corporation and cost accounting of large manufacturing concerns. Wide knowledge of factory systems, financial matters. Good business judgment and executive ability. No. 795. Executive performing duties of Comptroller, including reports, budgets, financial statistics, nationally known industrial concern, is open for connection Middle Atlantic or Middle West States. Fifteen years' experience, including public accounting. Available as Auditor, Comptroller, or Treasurer. Correspondence solicited.

Positions Available The following openings, which may be of interest to members of the Association, have been brought to our attention. Replies should be addressed to the key number in care of the Secretary's office. No. 324 -A. Manufacturing corporation offers an exceptional opportunity for man between the ages of twenty -five and thirty -five with thorough knowledge of general branch house and cost accounting, auditing and budgetary control. Applicant must be ambitious, aggressive, and in sympathy with modern methods. Letter of application should contain complete information 59 N. A. C. A. Bulletin September 1, 1928 regarding qualifications, experience, references, salary expected, present position, and when available. No. 325 -A. A large copper producer operating in South America requires the services of a metallurgical and cost accountant. Should have general metallurgical accounting knowledge and knowledge of smelter accounting and costs. Single men preferred, physically able to stand high altitudes. Salary $200 to $250—depending on experience. Three year contract and expenses to and from place of employment. Future prospects good. No. 326 -A. Comptroller for pharmaceutical manufacturing corporation, experienced in cost and credit work, capable of reorganizing department and getting out records expeditiously. Salary $4,000 to $4,200 depending on experience. Location, New York Metropolitan District. Opening cre- ated through the death of comptroller and presents a real opportunity for a man who is capable of developing the department.

Applications for Membership

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

Albany Van Allen, George M., 306/ W. Linden Street, Rome, N. Y. Baltimore Clark, Charles L., Wooden & Benson, Munsey Building, Baltimore, Md. Matthews, J. Cecil, 609 East 33rd Street, Baltimore, Md. Buffalo Johnston, Edmund C., Community National Bank of Buffalo, 236 Main St., Buffalo, N. Y. Cincinnati Elliott, George H., Haynes Corporation of Cincinnati, 1306 Union Trust Bldg., Cincinnati, O. Feiler, S. E., H. & S. Pogue Company, 1918 Wayland St., Norwood, O. Fraser, Jas. D., Stromberg Electric Company, 333 Dixie Terminal Bldg., Cincinnati, O. Nolan, Stephen C., 433 -8th Avenue, Dayton, Ky. Teutschman, Laura M., 2116 Auburn Avenue, Cincinnati, O. Cleveland Segreti, Frank M., The Mills Company, 965 Wayside Road, Cleveland, Ohio. 60 September1, 1928 N. A. C. A. Bulletin

Hartford Haskell, Francis Leroy, Wallace- Barnes Company, Bristol, Conn. Milwaukee Bowker, W. T., American Appraisal Company Library, 165 E. Michigan St., Milwaukee, Wis. New York Anselmo, Antonio, 344 East 20th St., New York City. Huneke, John Jacob, 124 Stuyvesant Place, St. George, Staten Island, New York. Norton, Charles E., Floyd H. Rowland & Co., 52 Vanderbilt Ave., New York City. Pittsburgh Shupe, J. C., Allis- Chalmers Mfg. Co., Columbus & Preble Aves., N. S., Pittsburgh, Pa. White, Joseph, Jr., Pittsburgh Steel Company, Union Trust Bldg., Box 72, Pittsburgh, Pa. San Francisco Berg, Jay N., Fibreboard Products Inc., 710 Russ Building, San Fran- cisco, Calif. Syracuse Kelly, Robert E., 2210 S. State Street, Syracuse, N. Y. Out of Chapter Territory Eschbach, C. A., Milton Manufacturing Company, Milton, Pa.

61 N. A. C. A. Bulletin September 1, 1928

TENTH INTERNATIONAL COST CONFERENCE

AND

TENTH ANNIVERSARY OF THE N. A. C. A.

WILL BE HELD AT

WEST BADEN SPRINGS, INDIANA THE CARLSBAD OF AMERICA

MONDAY, TUESDAY, WEDNESDAY AND THURSDAY

June 17, 18, 19 and 20, 1929

Make a note of the dates now and plan to spend at least part of your vacation at West Baden. You will enjoy it.