University of Mississippi eGrove

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

1951

Accounting Firms and Practitioners 1951

American Institute of Accountants

Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides

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

PRACTITIONERS 1951

A REFERENCE BOOKLET FOR BANKERS, LAWYERS, AND BUSINESSMEN LISTING ACCOUNTING FIRMS REPRESENTED IN THE AMERICAN INSTITUTE OF ACCOUNTANTS ACCOUNTING FIRMS AND PRACTITIONERS 1951

A REFERENCE BOOKLET FOR BANKERS, LAWYERS, AND BUSINESSMEN, LISTING ACCOUNTING PRACTITIONERS AND FIRMS HAVING PRINCIPALS OR PARTNERS WHO ARE MEMBERS OF THE AMERICAN INSTITUTE OF ACCOUNTANTS

AMERICAN INSTITUTE OF ACCOUNTANTS 270 MADISON AVENUE • NEW YORK 16, N. Y. Copyright 1952 by the

American Institute of Accountants NOTE

This is a list of firms in the United States, its Territories and Possessions, which are represented in the membership of the

American Institute of Accountants.

The Institute, national professional society of certified pub­ lic accountants, was founded in 1887 as the American Association of Public Accountants. Its name was changed in 1916 to the Ameri­ can Institute of Accountants. Through amalgamation with other accounting societies, it is now the only national organization of certified public accountants.

The maintenance of high professional standards and pro­ fessional ethics is one of the major functions of the Institute.

This list of firms represented by principals or partners in the organization is conveniently arranged by geographical location. You will find here in this handy reference booklet the names and addresses of accounting firms in your own area as well as in other sections of the country. GEOGRAPHICAL LIST OF FIRMS AND INDIVIDUAL PRACTITIONERS

Alabama Annistan Wallace , Roy L. & Associates , Hagedorn Brooke , Winston , 802 Commercial National Bldg. (Roy L. Wallace) Bank Bldg. (Winston Brooke) King , George D. & Co., Radio Bldg. (George Geneva D. King) Strickland , M. L. & Company , P. O. Box 206 Reynolds , Stuart M., 1330 Noble St. (Stuart (M. L. Strickland) M. Reynolds) Wooster and Andrews , Radio Bldg. (William Huntsville F. Andrews, Jr.) Reid , Self & Self, 108½ Washington St., N. (John E. Reid) Birmingham Arnold , Keller & Smith , 1015 First National Mobile Bldg. (J. Dozier P. Arnold, William M. Cooper , Edward J., 812 First National Bank Keller, Lindsay C. Smith) Bldg. (Edward J. Cooper) Borland , William Howard and Son , 1617 Cox, Robert A., 210 Greystone Bldg. (Robert Comer Bldg. (William Howard Borland, Wil­ A. Cox) liam Howard Borland, Jr.) Dill, Norman T., First National Bank Bldg. Christian , William J., 2212 Comer Bldg. (Norman T. Dill) (William J. Christian) Duffee & Duffee , 307 Merchants National Cobb , Howell C., 1623 Fourteenth Ave., S. Bank Bldg. (Julian Duffee, Julian Duffee, (Howell C. Cobb) Jr.) Downs , J. R., 940 Brown-Marx Bldg. (J. R. Godwin , Robert L., P. O. Box 1196 (7) Downs) (Robert L. Godwin, Sr.) Ernst & Ernst , 17 N. 20th St. (3) (H. J. Hart , Kermit T., 602 First National Bank Pratt) Bldg. (Kermit T. Hart) Evans , John E., 510 Farley Bldg. (3) (John Holliman , Childree and Ramsey , 504 First E. Evans) National Bank Annex (Lewie F. Childree) Franklin , W. M., 1227 Comer Bldg. (W. M. Mayton , James , 811 First National Annex Franklin) (James Mayton) Herzberg , H., Jr., 1510 First National Bldg. Partridge , Thad , P. O. Box 781 (Thad Part­ (3) (Hyman Herzberg, Jr.) ridge) Lehmann , Ullman and Barclay , 1702 Comer Pritchard , V. R., P. O. Box 1444 (V. R. Bldg. (Henry I. Barclay, Joseph L. Ullman) Pritchard) Lelievre & Lelievre , 1217 Empire Bldg. Richard , L. J. & Co., 211 Merchants National (Clara C. Lelievre) Bank Bldg. (Ralph A. Harold, Leslie J. Neville , Brown & Regan , 1304 Empire Bldg. Richard) (Lefay Frank Brown, Chris H. King, James Schutte & Williams , P. O. Box 1397 (George Regan, Jr.) W. Randall, Manager) Nichols , F. W. & Company , 1214 Brown-Marx Smith , Dukes & Buckalew , First National Bldg. (James T. McCarty, Jr., F. W. Bank Bldg. (Sylvester W. Brock, Vardaman Nichols) M. Buckalew, Gilbert F. Dukes) Orth , Edward J., Powell Ave. (Edward J. Wilson , S. L., 104 St. Joseph St. (S. L. Wil­ Orth) son) Potter and White , 448 Brown-Marx Bldg. (Raymond E. Potter) Montgomery Scarborough , Powers & Thomas , 501 Jackson Aldridge , Borden and Jones , 312 Catoma St. Bldg. (3) (Edward L. Powers, James Jackson (Mayer Westbrook Aldridge, John R. Bor­ Scarborough, H. O. Thomas, Jr.) den) Screven , Turner & Company , 309 Massey Crane , Jackson and Wilson , 308 Montgomery Bldg. (Clayton C. Carlton, James O. Screven, St. (4) (H. C. Crane, Douglass G. Jackson, James Patsie Turner) James W. Thornton, James Winfrey Wilson) Solomon , J. M., 1202 American Life Bldg. Grantham , Hal G., 122 S. Perry St. (Hal G. (Jacob M. Solomon) Grantham) Thomas , John R., 929 American Life Bldg. Richard , Fred A., Jr., 1116 Bell Ave. (Fred (John R. Thomas) A. Richard, Jr.) Whiteside , W. M., Jr., 409 Farley Bldg. (Wil­ Robinett , Carl C., Jr., 328 Bell Bldg. (Carl liam M. Whiteside, Jr.) C. Robinett, Jr.) Troy and Troy , 807 First National Bank Bldg. Decatur (Robert E. Troy, Robert E. Troy, Jr.) Ernst & Ernst , 18 State National Bank Bldg. (Grantland H. Davis, Manager) Selma Butler , Furniss & Carter , P. O. Box 636 Dothan (George E. Carter) McDaniel & Company , 201 Penney Bldg. (E. B. McDaniel, Jr.) Tuscaloosa Jamison & Money Co ., First National Bank Florence Bldg. (James E. Money) Jones , Henry J., State National Bank Bldg. Robinett , Carl & Co., 201 Wilson Bldg. (Henry J. Jones) (Claud A. Morrison) Senna , Charles A., Jr., 2319 8th St. (Charles Gadsden A. Senna, Jr.) Harwood , Ferd C., Philipson Bldg. (Ferd C. Harwood) Tuscumbia King , George D. & Co., P. O. Drawer 759 Donilon , Frank E., Jr., First National Bank (George Dodgen King) Bldg. (Frank E. Donilon, Jr.) 284 Firm List of Members 285

Arizona Casa Grande McMorris , Benard R., 424 Security Bldg. Tribby , Maurice B., 201 E. 4th St. (Maurice (Benard R. McMorris) B. Tribby) Millett, Max A., 803 Security Bldg. (Max A. Millett) Douglas Morgan & Stallings , 304 Arizona Title Bldg. (Robert L. Morgan, Oliver C. Stallings) Sill, Robert W., 620 10th St. (Robert W. Murray & Murray , P. O. Box 1189 (Leslie Sill) Murray, Jr.) Newbould , J. Douglas , 434 Security Bldg. (J. Holbrook Douglas Newbould) Connolly , J. P., Co., Hotel Chief (J. P. Con­ Racey , Laird A., 305 Arizona Title Bldg. nolly) (Laird A. Racey) Sheppard , George L., P. O. Box 4211 (George Mesa L. Sheppard) Hutcheson , C. Ralph , 106 S. Country Club Smith , James A. & Co., 860 Security Bldg. Dr. (Ralph Hutcheson) (Ethel W. McNinch, James A. Smith) Tauber , Milton , 813 W. San Miguel (Milton Phoenix Tauber) he armon udit ompany Altschul , Julius , 2970 E. Van Buren St. T H A C , 834 Security (Julius Altschul) Bldg. (Claud F. Harmon, Allan G. Munroe, Bobbitt , U. C., 520 Luhrs Bldg. (Uel Clay George R. Pool) Bobbitt) Tisor , Carl D., 500 Title & Trust Bldg. (Carl Briggs & Parker , 412 Professional Bldg. D. Tisor) (Lloyd O. Parker) Treadaway , L. N. and Associates , 507 Luhrs Burgess , Richard , 622 Security Bldg. (Rich­ Bldg. (Gordon H. Thomas) ard Burgess) Wilkes Accounting and Tax Service , 4018 Carson , Walmsley & Henry , Luhrs Bldg. N. 3rd St. (Paul H. Wilkes) (Marvin Henry, Lewis G. Walmsley) Woodward , Fred H., 520 Luhrs Bldg. (Fred­ Councilor , James A. & Company , Luhrs erick H. Woodward) Tower, (John Everett Brown, James W. Zaebst , Ivan R., 4553 N. Seventh Ave. (Ivan Coombs) R. Zaebst) Crane , A. W., 321 Heard Bldg. (Alex W. Prescott Crane) Cuthbert , Johnson & Co., 626 Heard Bldg. Foster , Arthur A., P. O. Box 1987 (Arthur (H. T. Cuthbert, George Wesley Johnson) A. Foster) Dale & Eikner , 826 Security Bldg. (W. Carl Gray and Williams , Ross-Favour Bldg. (Wil­ Dale, James C. Eikner) frid L. Gray, R. M. Williams) David and Rubenstein , 315 Arizona Title Jones , R. L., 1 Bashford Block (R. L. Jones) Bldg. (Martin David, Julius Rubenstein) DeMarcus , Cecil A., 411 Heard Bldg. (Cecil Safford A. DeMarcus) Bailey , Stuart M., 513 Fifth Ave. (Stuart Dennis , H. Marvin & Co., 514 Heard Bldg. M. Bailey) (H. Marvin Dennis) Dooley , Lloyd K., 223 Industrial Bldg. (Lloyd Tempe K. Dooley) Crance , T. T., 711 Lemon St. (T. T. Crance) Fagerberg , Dixon , Jr., 225 Luhrs Bldg. (Dixon Fagerberg, Jr.) Tucson Gallant , Sam , 707 W. Thomas Rd. (Sam Bates , C. T. R., 109 S. Scott St. (C. T. R. Gallant) Bates) Garrett , E. T., Luhrs Tower (E. T. Garrett) Elliott & Company , 615 Valley National Bldg. Hazelett , John M., P. O. Box 4035 (John M. (Thomas J. Elliott) Hazelett) Kaderlan , Sidney A., 37 N. Church St. Hilkert , E. J., 140 S. Central Ave. (E. J. (Sidney A. Kaderlan) Hilkert) Lawton and Ford , Valley National Bank Bldg. Hudson , William H., 1106 Luhrs Tower (Clark C. Ford, James M. Lawton) (William H. Hudson) Mindell , Robert E., 650 N. Sixth Ave. Keuper , Charles H., 67½ E. Thomas Rd. (Robert E. Mindell) (Charles H. Keuper) Moore , Merle & Co., 84 W. Pennington St., Kiviat , Samuel , 140 S. Central Ave. (Samuel (Merle Wayland Moore, Mary E. H. Ross) Kiviat) Paul , Aaron , 260 S. Scott St. (Aaron Paul) Lawrence , Theodore , 308 Security Bldg. Sarrels and Riordon , 902 Valley National (Theodore Lawrence) Bldg. (Robert B. Riordon, Oran Sarrels) Mackey , K. E., 520 Luhrs Bldg. (Karren E. Walsh , P. J., 703 Valley National Bldg. (P. Mackey) J. Walsh) Arkansas Batesville El Dorado Eaton , Frank L. & Co., First National Bank Breimo , Mark , 309 First National Bank Bldg. Bldg. (Frank L. Eaton) (Mark Breimo) Golder , William W., Box 1283 (William W. Blytheville Golder) Evans , Joe B., 202 Lynch Bldg. (Joe B. Evans) Greene , Chester L., First National Bank Bldg. (Chester L. Greene) Hartje & Hartje , P. O. Box 507 (Ingram G. Conway Hartje) Malpica , Fred W., First National Bank Bldg. Kinard , Caddie H., 303 Armstrong Bldg. (Cad­ (Fred W. Malpica) die H. Kinard) 286 American Institute of Accountants

ARKANSAS (Continued) Fayetteville Lile, R. A. and Company , 627 Pyramid Bldg. (R. Alfred Lile, Peter E. Stanley) Brown , Ellsworth H., 215 Cravens Bldg. Maginn , Richard F., 801 Union Life Bldg. (Ellsworth H. Brown) (Richard F. Maginn) Mapes , E. Eugene , 224 Uruqhart Bldg. (E. Fort Smith Eugene Mapes) Bell and Magruder , Professional Bldg. (Mar­ McCright , L. R., 1417 Donahgey Bldg. (L. R. ion H. Bell, F. Magruder) McCright) Daniel , Daniel and Ennis , 318 Merchants McDuffie -Curry & Co., 417 Boyle Bldg. Bank Bldg., (Willard Ray Carlisle) (Louis R. Curry, John W. Dornblaser) Douglas Walker and Company , Merchants Rebsamen , Raymond H., Rector Bldg. (Ray­ National Bank Bldg. (E. B. Sparks, Jr., mond H. Rebsamen) James D. Walker, Jr.) Rogers , Fred & Company , 409 Union Na­ Scivally , Louis F., 403 Professional Bldg. tional Bank Bldg. (William C. Clements, (Louis F. Scivally) Fred W. Rogers, Joe B. Truemper) Wyatt , Cullum & Co., 604 Boyle Bldg. (Ed­ Harrison ward LeMoyne Cullum) Mess, Arthur H., Coffman Bldg. (Arthur H. Magnolia Mess) Eddy , H. D„ P. O. Box 314 (H. D. Eddy) Hot Springs Porter , Vernon C., 11 Gantt Bldg. (Vernon C. Porter) Hudlow , Walter L., 406 Medical Arts Bldg. (Walter L. Hudlow) Newport uebben scar L , O W., 405 Arkansas National Godwin , Elbert E., Box 41 (Elbert E. God­ Bank Bldg. (Oscar W. Luebben) win) Jonesboro North Little Rock Webb, Knox L., 216 W. Oak Ave. (Knox L. Brown , R. M., Matthews Bldg. (Russell M. Webb) Brown) Winter , Johnston & Company , (Paul John­ Hodge , B. A., 401½ Main St. (Boyd A. Hodge) ston) Priddy , J. B., Wallace Bldg. (Julian B. Priddy) Little Rock Osceola Bond , Joe & Company , 411 Wallace Bldg. Bradshaw , Erus , P. O. Box 205 (Erus Brad­ (Harold Balch, Howard F. Pratt) shaw) Brown , Russell & Company , Boyle Bldg. (G. Russell Brown, Avon B. Goodrum, Raymond Pine Bluff R. Morris) Hollis and McClain , 203 Simmons National Dennis and Estes, 213 Radio Center Bldg. Bldg. (Cal P. Hollis, Harold D. McClain) (Richard J. Dennis, Charles Herman Estes) Railsback , Glenn A., 407 National Bldg. Findley , W. W., P. O. Box 808 (W. W. (Glenn A. Railsbach, Glenn Albert Railsbach, Findley) Jr.) Fletcher , Charles H., 406 Wallace Bldg. Reinberger , E. S. & Company , 212 National (Charles H. Fletcher) Bldg. (Truman Newton, Mannie J. Rein­ Frazee , Fox & Dodge , 921 Pyramid Bldg. berger) (Harry F. Dodge, Jr., Asa Standley Fox) Theis , Walter F. & Company , 508 Simmons Gaunt , E. L. & Company , 503 Rector Bldg. National Bldg. (Kenneth W. Theis, Walter (Edward L. Gaunt, Lawrence R. Moffett) F. Theis) Hennegin , Croft & Cotham , 804 Pyramid Bldg. (Edward Ralph Cotham, Lyle B. Croft) Texarkana Jackson , B. T., Commercial Warehouse Bldg. Gleason , Jerry J., 2003 County Ave. (Jerry (B. T. Jackson) J. Gleason) Lange , Harry A. & Co., 501 Rector Bldg. Markham , A. L., 531 State National Bank (Harry A. Lange) Bldg. (A. L. Markham)

California

Alameda Cole , R. W. E. & Co., P. O. Box 950 (Richard Middleton , Hiller & Hackleman , Times R. Cole) Star Bldg. (George A. Hackleman) Marcus , Robert W., 924 E. Main St. (Robert Rehfeld , Robert Charles , 3269 Central Ave. William Marcus) (Robert Charles Rehfeld) Morgan , Thomas H., 300 N. Vega St (Thomas H. Morgan) Sager , Carl C., 943 W. Valley Blvd. (Carl C. Albany Sager) Thomssen , Richard M., 1166 Solano Ave. (Richard M. Thomssen) Anaheim Schafer , Robert D., 308 Bank of America Alhambra Bldg. (Robert D. Schafer) Baldwin , Alan R., 2300 S. Campbell Ave. (Alan R. Baldwin) Arcadia Brown and Ferguson , 317 W. Main St. Hutchinson and Bloodgood , 101 E. Hunting­ (Willis H. Brown, Howard L. Ferguson) ton Dr. (Leon J. Rizor, Manager) Clover , Glenn I., 127 N. Garfield Ave. (Glenn Leonard , George W., 1135 W. Huntington Dr. I. Clover) (George W. Leonard) Firm List of Members 287

CALIFORNIA (Continued) Martin , Wallace Lee, 410 E. Camino Real Trust and George , 111 N. LaCienega Blvd (Wallace Lee Martin) (Jack G. George, Irwin L. Trust) Azusa Burbank Eckner , William E., 135 E. Foothill Blvd. Cooper , Newell J., 239 S. 3rd St. (Newell (William E. Eckner) J. Cooper) Lambert , Paul H., 239 S. 3rd St. (Paul H. Bakersfield Lambert) Brotemarkle & Harker , Truxtun Avenue Bldg. (Karl L. Waegele) Burlingame Darling , Burton & Wold , 310 Professional Hartmann , Arthur A., 251 Park Rd. (Arthur Bldg. (Curtis Darling) A. Hartmann) Dunk , Sidney M., 402 Linda Vista Dr. (Sid­ ney M. Dunk) Calistoga McCown Brothers , 254 Haberfelde Bldg. (Jim Seiberlich , Gordon J., P. O. Box 438 (Gordon McCown, Joe McCown) J. Seiberlich) Reed and Den Hammer , 1228 17th St. (Henry B. Den Hammer) Canoga Park Kuehne , Hammar & Baker , 7143 Owensmouth Berkeley Ave. (John M. Baker) Brethauer & Fischer , 504 Bank of America Bldg. (John D. Brethauer, W. H. Fischer) Carmel Green & McMahon , 2168 Shattuck Ave. Jones and Elliott , P. O. Box 216 (Eliot (Norman M. Green, Hugh E. McMahon) Jones, Jr.) Hvidt , Marion Toft , 69 Stratford Rd. (Marion Toft Hvidt) Castro Valley Holt & Ramsey , 201, 7716 Castro Valley Blvd. Beverly Hills (Roland M. Ramsey) Antin , David B. and Company , 260 S. Canon Dr. (David B. Antin) Chico Ayling , William U., 245 S. Beverly Dr. Felion & Johnson , 28 Morehead Bldg. (William U. Ayling) (Richard D. Johnson) Barcus , J. Wesley , 530, 9441 Wilshire Blvd. Sheldon , William H., 905 Wall St. (Wil­ (J. Wesley Barcus) liam H. Sheldon) Berlfein , Harold M., 9889 Santa Monica Blvd. (Harold M. Berlfein) Colma Bloch , Bernard & Co., 139 S. Beverly Dr. Hilger , Frederick L., 607 Midway Ave. (Saul Braverman) (Frederick L. Hilger) Braunstein , Jacques , 333 S. Beverly Dr. (Jacques Braunstein) Compton Brown -Kelman & Co., 8907 Wilshire Blvd. (Norton N. Brown, Orville Kelman) Burdsall , Frank B., Jr., 529 W. Rosecrans Elsfelder , Glenn W., 453 N. Rodeo Dr. Ave. (Frank B. Burdsall, Jr.) (Glenn W. Elsfelder) Engle and Burdsall , 1506 N. McDivitt Ave Fay and Hoegsted , 275 S. Beverly Dr. (James (2) (Royse E. Engle) G. Fay, Howard G. Hoegsted) Friedman , Blumenfeld , Weiser & Co., 205 Covina S. Beverly Dr. (Solomon Z. Friedman) Rulofson , Alfred M., 109 E. Badillo St. Frisbee, Ira N. & Co., 303 Bank of America (Alfred M. Rulofson) Bldg. (Ira N. Frisbee, Robert W. Ruggles, George C. Silzer, Jr., C. Richard Spriggs) Dinuba Greenberg & Segal , 232 S. Beverly Dr. Wood , David K., 132 South L St. (David K. (Edward Greenberg) Wood) Grossman , Wm. A. & Associates , 170 S. Beverly Dr. (Wm. A. Grossman) Downey Hodge & Co., 205 S. Beverly Dr. (Robert Cone , Paul R., 8355 E. 3rd St. (Paul R. Hodge, Jr.) Cone) Johnson , Lever and Associates , 9008 Wil­ Mason , Arnold J., 7837 Alderdale St. (Arnold shire Blvd. (Kurt R. Anker, Palmer Johnson, J. Manson) Ernest M. Lever) Kaletsky & Lampert , 9363 Wilshire Blvd. El Cajon (Nathan Kaletsky) Everts and Esenoff , 162 E. Main—Unit No. Kray and Spitzer, 102 S. Robertson Blvd. 5 (Nathan Eggert, Manager) (Murray Kray, Harry Spitzer) Leventhal , Kenneth , 9889 Santa Monica El Centro Blvd. (Kenneth Leventhal) and impson Mahoney , Marshall & Groener , 8844 Olym­ Foss S , 134 S. 6th St. (F. Howard pic Blvd. (Marshall G. Groener) Simpson) Monroe , Ralph , 227 N. LaPeer Dr. (Ralph Monroe) El Monte Neiman and Sanger , 9008 Wilshire Blvd. Cooper , John H., 5014 Peck Rd. (John H. (Carrol M. Sanger) Cooper) Simon , Fox , Fraider & Goldman , 242 N. Turrill , C. F., 212 W. Valley Blvd. (Curtis Canon Dr. (M. D. Fraider) Franklin Turrill) Stern , David K., 275 S. Beverly Dr. (David K. Stern) Eureka Stone , Edward , 360 N. Bedford Dr. (Edward Elliott and Neilson , 537 G St. (Rob Roy Stone) Neilson) 288 American Institute of Accountants

CALIFORNIA (Continued) Helzel, Leo B. and Company , Professional Boyle and Wood , 511, 1680 N. Vine St. Bldg. (Robert J. Nolt) (Harold K. Wood) Herrick and Herrick , Lester, 510 Third St. Brill & Heller, 1746 N. Las Palmas Ave. (G. E. Hefter) (28) (Howard G. Brill, Daniel B. Heller) Winn , Shinn , Snyder & Co., 103 Professional Einer , Bradley and Warman , Suite 201 Bldg. (Orville L. Snyder) Einer Bldg. (28) (Lincoln O. Warman) Goolin , Alexander N., P. O. Box 548 Fontana (Alexander N. Goolin) Schuetz , Carlton R., 196 N. Sierra Ave. Hagan , Floyd C., 5321 Hollywood Blvd. (Floyd (Carlton R. Schuetz) C. Hagan) Kahn , Maurice M., 6381 Hollywood Blvd. Fresno (Maurice M. Kahn) Nelson , A. Leroy , 6636 Hollywood Blvd. (28) Bradford , Bradford , Stark and Wright , 518 (A. LeRoy Nelson) B. T. W. Patterson Bldg. (21) (Brenton B. Rarity , W. W., 1234 N. LaBrea Ave. (W. W. Bradford, Clarence E. Bradford, Francis H. Rarity) McGee, William H. Stark, Wheeler F. Richey , Sylvester E., 1746 N. Las Palmas Wright) (Sylvester E. Richey) Cadwallader & Lewis, 309 Anglo Bank Bldg. Rose , W. Henry , 6381 Hollywood Blvd. (W. (J. Maxwell Cadwallader, Sheldon Philip Henry Rose) Lewis) Salmore , Stanley , 101, 5617 Hollywood Blvd. Giffen , Hills & Carruth , 801 Bank of (Stanley Salmore) America Bldg. (Lester L. Carruth, Hilliard Weiner , Sam M. & Co., 7815 Sunset Blvd. R. Giffen, Harry W. Hills) (28) (David Goldberg, Sam M. Weiner, I. Lips and Miksch , 4520 Illinois Ave. (George Milton Zeman) H. Lips, George L. Miksch) Martin , Lawrence J., 1715 Belmont Ave. Huntington Park (Lawrence J. Martin) Roberson , Martin & Co., 810 Helm Bldg. Harris & Company , 3480 E. Randolph St. (Morris A. Martin, Thomas C. Roberson) (Raleigh P. Nelson) Sims & Stoughton , 1837 Fulton St. (George W. Sims, John S. Stoughton) Inglewood Strohm and Adams , 505 Rowell Bldg. (John Coe , Cecil E., 103 S. Locust St. (Cecil E. Coe) Gerald Strohm) Willeford & Wiltshire , 1728 Belmont Ave. Laguna Beach (M. E. Willeford) Mack , A. F., 537 Forest Ave. (A. F. Mack) Fullerton La Jolla Poch , Virgil R., 3410 Gregory Ave. (Virgil McCracken and Malick , 1011 Prospect St. R. Poch) (Frank T. Sherlock, Manager) Spatzier , Andrew F., 913 W. Fern Dr. Peterson , George A., 7800 Ivanhoe Ave. (Andrew F. Spatzier) (George A. Peterson) Glendale Long Beach Barnes & Company , 616 Security Bldg. (3) Gardner , G. F. L., 133 Syracuse Walk (G. F. (W. Darl Barnes) L. Gardner) Bode , Arthur J., 1022 S. Glendale Ave (5) Marshall & Murphy , 115 Linden Ave. (Wal­ (Arthur J. Bode) ter R. Marshall) Bruns , George T., 110 W. Broadway (George Ritter, F. T., 100 E. Ocean Blvd. (F. T. T. Bruns) Ritter) Harrison , H. A., 704 E. Broadway (H. A. Stanley , Lowell , 1000 Jergins Trust Bldg. Harrison) (Lowell Stanley) Hohly , Robert , 302-B S. Brand Blvd. (4) Tracy , Clifford F., 805 F & M Bank Bldg. (Robert Hohly) (12) (Clifford F. Tracy) Hutchinson and Bloodgood , 102 N. Brand Wenzel , William W., 522 Locust Ave. (Wil­ Blvd. (3) (Mark H. Bloodgood, Noble D. liam W. Wenzell) Hampton, Arthur W. Hutchinson, Paul G. Windes & Irvine , 823 Security Bldg. (2) Taylor) (Paul D. McClaughry) Russ & York , 402 Security Bldg. (3) (Edwin W. Russ, Donald J. York) Los Altos Zink , Carl A., 2311 E. Chevy Chase Dr. (Carl Andrew Zink) Narlian , C. A. H., Rt. 1, Box 516 G. (C. A. H. Narlian) Grass Valley Hartman , David , 209½ W. Main St. (David Los Angeles Hartman) Adsit , Edward H., 215 W. 7th St. (Edward H. Adsit) Hanford Alford , H. E., 542 S. Broadway (Harold Willeford & Wiltshire , Anglo Bank Bldg. Eugene Alford) (Raymond E. Wiltshire, Jr.) Allen , Horace H., 5321 Inadale Ave., (43) (Horace H. Allen) Hayward Altman , George T., 612 S. Flower St. (George T. Altman) Anderson , Ralph H., 3025 Charlene Way Andersen , Arthur & Co., 612 S. Flower St. (Ralph H. Anderson) (17) (James A. Campbell, Cyril Hopkinson) Anderson , John & Co., 9050 Ashcroft Ave. Hollywood (John Edward Anderson) Allen , J. W., 210, 6425 Hollywood Blvd. Angelson & Kaplan , 206, 124 W. 6th St. (James W. Allen) (Andrew C. Angelson) Firm List of Members 289

CALIFORNIA (Continued) Arnold , Hugh G., 5410 Wilshire Blvd. (Hugh Dodge , Richard B., 746 Coronado (5) (Richard G. Arnold) B. Dodge) Asimow , William E., 2024 W. 6th St. Dolman & Freeman , 7213 Melrose Ave. (William E. Asimow) (Maurice H. Dolman, Sydney M. Freeman) Atwell and Faoro , 670½ S. Vermont Ave. Dow, Ralph G. & Co., 758 W. Adams Blvd. (John C. Atwell) (Ralph G. Dow) Axelrad , Bernard , 215 W. 5 th St. (13) Dubrow , Maurice A., 655 S. Dunsmiur Ave. (Bernard Axelrad) (Maurice A. Dubrow) Bacon , Albert T., 510 S. Spring St. (Albert T. Edling , Hightower & Hunt , 606, 639 S. Bacon) Spring St. (Wilford G. Edling) Baer , S. J., 5011 S. Figueroa St. (Samuel J. Eglin , Jerome , 6253 Hollywood Blvd. (28) Baer) (Jerome Eglin) Barak , Ben , 6363 Wilshire Blvd. (48) (Ben Ernst & Ernst , 510 S. Spring St. (13) (Rus­ Barak) sell S. Bock, George O. Carlson, Thomas S. Barker , Norman Bradley , 326 N. La Jolla Norton, Jr.) Ave. (48), (Norman Bradley Barker) Espinoza & Ragland , 503, 403 W. 8th St. Barrett , Kardell & Co., 6239 Wilshire Blvd. (Valentine B. Espinoza) (James K. Goldsmith) Faoro , Ward A., 670½ S. Vermont Ave. (5) Bay & Bay , 6363 Wilshire Blvd. (48) (Max (Ward A. Faoro) W. Bay, Sam S. Bay, Nathan R. Herzberg) Feldman , Gustave B., 4004 ½ Los Feliz Blvd. Becker , Miller & Handzel , 112 W. 9th St. (Gustave B. Feldman) (15) (Max Becker, Arnold Handzel, Jack Finkel and Finkel , 608 S. Hill St. (Harold Miller) N. Finkel, Raymond E. Finkel) Beidner , Temkin & Ziskin , 111 W. 7th St. Fischer , Harry C., 325 W. 8th St. (Harry C. (14) (Jack Temkin, Paul Ziskin) Fischer) Bell, Gollin B., 1691 Sargent Court (Gollin Fligsten , Nathan , 756 S. Broadway (Nathan B. Bell) Fligsten) Berk , M. Lawrence & Company , 815 S. Hill Florey , Royal C., 1520 E. Slauson Ave. St. (M. Lawrence Berk, Wilfred W. Mast) (Royal C. Florey) Black , Alex , 816 S. LaBrea Ave. (36) (Alex Foonberg , Maurice , 215 W. 7th St. (Maurice Black) Foonberg) Blight & Wheeler , 6331 Hollywood Blvd. Forbes , John F. & Company , Pacific Mutual (C. C. Legerton, Edward G. Stotsenberg) Bldg. (H. E. Clark, W. L. Richardson, Co­ Block , Herbert, 1854 S. Crescent Heights managers) Blvd. (35) (Herbert Block) Frazer and Torbet , 520 W. 7th St. (Russell Bodo , Clarence H., 639 S. Spring St. (14) T. Swendseid) (Clarence H. Bodo) Frost , H. M., 2921 Queensbury Dr. (34) (H. Boething & Dunlap , 1223 S. Hope St. M. Frost) (David W. Francis) Gabrielson , O’Sullivan , Poulson and Com ­ Bontems , James W. & Co., 215 6th St. pany , 812 Pershing Square Bldg. (C. C. (James W. Bontems, James W. Bontems, Gabrielson, Martha O’Sullivan, Norris Poul­ Jr., Hanford R. Orvis) son) Bowers , Harold K., 3540 Division St. (65) Gillis, Murdoch J., 117 W. 9th St. (Murdoch (Harold K. Bowers) J. Gillis) Brandes , Ben , 715, 408 W. 8th St. (Ben Gindoff , David , 6363 Wilshire Blvd. (David Brandes) Gindoff) Briggs , Lynn E., 3129 Durand Dr. (Lynn E. Gish & Gish , 700 S. LaBrea Ave. (Earle C. Briggs) Gish, George J. Gish) Brotemarkle & Harker , 417 S. Hill St. Gittleman , David , 3855 Sante Fe Ave. (36) (William C. Harker) (David Gittleman) Bundy , Harry , 1018, 210 W. 7th St. (Harry Goff , Stanley N., 5478 Wilshire Blvd. (Stanley Bundy) N. Goff) Byars , Hilton J. and Associates , 458 S. Goldberg , Marshall & Co., 509 S. San Vicente Spring St., (Leroy C. Shaw) Blvd. (William H. Goldberg) Campbell , H. Dean & Co., 403 W. 8th St. Goldman & Rothman , 1127 Wilshire Blvd. (H. Dean Campbell) (Sol N. Rothman) Caster and Maginnis , 432 Petroleum Bldg. Goode , Jane E., 7038 Los Tilos Rd. (Jane E. (James A. Caster, Roy E. Maginnis) Goode) Chaney , H. K., 1212 Spring Arcade Bldg. Gottfried , George John , 9123 Sunset Blvd. (H. K. Chaney) (46) (George John Gottfried) Cochran , John William , 649 S. Olive St. Grant , Alexander & Company , 756 S. Broad­ (John William Cochran) way (14) (Charles A. Dickinson, Forrest L. Cohen , Joseph Harris , 608 S. Hill St. (Joseph Eagle, James J. Scott, Wm. A. Wulf) Harris Cohen) Graves & Cobun , 315 W. 9th St. (Charles Cecil Cohen , S. & Company , 416 W. 8th St. (14) Cobun, Willis Clark Graves) Greenfield , Albert N., 948, 727 W. 7th St. (James Cohen) (17) (Albert Greenfield) Cozy , Jack , 1751 W. 51st Pl. (Jack Cozy) Greenfield , J. Arthur & Co., 453 S. Spring Davidson , Grover & Kline , 403 W. 8th St. St. (Maurice J. Creamer, Jesse Arthur Green­ (14) (Sol Davidson) field) Davis , Berg & Lauter , 215 W. 7th St. (17) Gumbiner , Charles , 3123 W. 8th St. (Charles (Albert Berg, Sam Davis) Gumbiner) Dell, Julius , 5371 Wilshire Blvd. (Julius Hails , Moreton & Thomaso , 412 W. 6th St. Dell) (Raymond R. Hails, A. L. Moreton, S. Ed­ Deloitte , Plender , Griffiths & Co., 417 S. ward Tomaso) Hill St. (13) (Ralph B. Roberts, Manager) Hamma and Nelson , 412, 448 S. Hill St. (John Dempsey , Thomas R. & Company , 1104, 523 B. Norberg) W. 6th St. (Thomas R. Dempsey, Robert F. Hankin , Harry G. L., 590 S. San Vicente Blvd. Shewalter) (Harry G. L. Hankin) 290 American Institute of Accountants

CALIFORNIA (Continued) Harris , Kerr, Forster & Company , 448 S. La Rue , Charles O., 530 W. 6th St. (Charles Hill St. (Charles L. Fletcher) O. La Rue) Hartman , Geo . O. & Company , 453 S. Spring LeDeuc , Albert L., 458 S. Spring St. (Albert St. (Geo. O. Hartman) L. LeDeuc) Hartung , J. W., 215 W. 7th St. (John W. Lefkowitz and Berke , 9130 Sunset Blvd. Hartung) (Samuel Berke) Haskins & Sells, 1003 Pacific Mutual Bldg. Levesque , Charles A., 356 S. Broadway (14) (Edward L. Carey, M. M. Devore, (Charles A. Levesque) James K. Gregory, F. F. Hahn, Franklin N. Lewis, M. E., 714 W. Olympic Blvd. (M. E. McClelland, Charles F. Reinhardt) Lewis) Hathaway , Joe A., 9123 W. Exposition Blvd. Lewis, Ralph M., 315 W. 9th St. (Ralph M. (Joe A. Hathaway) Lewis) Henig & Huberland , 416 W. 8th St. (45) Loomis , McCallum & Company , 1220, 412 W. (Leon J. Huberland) 6th St. (Arthur M. Loomis, Robert M. Mc­ Herrick and Herrick , Lester, 210 W. 7th Callum) St. (14) (L. H. Cole) Lybrand , Ross Bros . & Montgomery , 510 S. Hersh , Irving , 289 Wholesale Terminal Bldg. Spring St. (13) (Herbert G. Bowles, Robert (Irving Hersh) S. Warner) Hershberg , Sol J., 6233 Wilshire Blvd. (Sol Lynn & Carlin , 8272 Sunset Blvd. (46) J. Hershberg) (Martin Lynn) Hole , Lester V., 1231 Carmona Ave. (L. V. Lyons , Edgar P. & Co., 650 S. Grand Ave. Hole) (Edgar P. Lyons) Horwath & Horwath , 417 S. Hill St. (13) Mac Reynolds , Robert L., 403 W. 8th St. (Loyd S. Pettegrew, Kenneth C. Shaffer) (Robert L. MacReynolds) Houston , Robert C., 215 W. 7th St. (Robert Malin , William S., 639 S. Spring St. (14) C. Houston) (William S. Malin) Iino , and Takeda , 966 S. San Pedro St. (Sho Maloney and Hoffman , 417 S. Hill St. Iino, Shigeji Takeda) (Milton J. Hoffman, William F. Maloney) Inselbuch , Simon , 5478 Wilshire Blvd. (Simon Manning , Geo . H. & Son , 1707 W. 49th St. Inselbuch) (62) (Al G. Manning) Jacobson , Leonard , 332½ S. LaBrea Ave. Mansfield , Elias , 111 W. 7th St (Elias Mans­ (Leonard Jacobson) field) Jacoby , Leon , 8477 Beverly Blvd. (Leon Ja­ Mark , J. Stanton Company , 5253 E. Beverly coby) Blvd. (Emanuel H. Slotnick) Johns , Harold C., 506, 416 W. 8th St. (Har­ Masters & Barr , 215 W. 7th St. (John B. old C. Johns) Barr, Marie L. Longmaid, Martin J. Masters) Johnsen , C. L., 639 S. Spring St. (C. L. Mattison , Thomas & Lockett , 801, 650 S. Johnsen) Spring St. (Melvin H. Lockett, Mahlon W. Johnson , Frederick , 1609 N. Alexandria Ave. Mattison, F. C. Thomas) (Frederick Johnson) McCracken and Malick , 417 S. Hill St. (13) Jones , McDavid & Co., 1151 S. Broadway (15) (Dell M. Malick) (Robert P. Jones, Robert E. McDavid) McKenzie , Douglass , 530 W. 6th St. (Doug­ Kahan , Seltzer & Eckstein , 756 S. Broadway lass McKenzie) (Norman C. Eckstein, Abraham Isaacson, McLaren , Goode , West & Co., 210 W. 7th St. Harry Kahan, Charles A. McWaters, Harry (J. E. Tannahill) D. Seltzer) Miller, Robert J., 1147 S. Beverly Dr. (Robert Kane , Louis I., 590 N. Beachwood Dr. (4) J. Miller) (Louis I. Kane) Mills, Harry B., 3723 Wilshire Blvd. (Harry Kendall , J. A., 622½ S. LaBrea Ave. (36) B. Mills) (James A. Kendall) Mitchell , Norman , 1067% S. Orange Grove Kessel, Albert J., 4321 Leimert Blvd. (8) Ave. (Norman Mitchell) (Albert J. Kessel) Mitchell , Walter A., 740 S. Broadway Kindel , James H., Jr., 405, 458 S. Spring St. (Walter A. Mitchell) (James H. Kindel, Jr.) Moore , Burton S., Jr., 1405 Wright St. (Bur­ Klatt , William F., 5658 Wilshire Blvd. (Wil­ ton S. Moore, Jr.) liam F. Klatt) Mueller & Eckles , 927, 210 W. 7th St. (J. Kleiner and Gerver , 9118 Sunset Blvd. (46) Marvin Eckles, Max O. Mueller) (Burt Kleiner) Musaus , W. P. & Co., 117 W. 9th St. (Bertha Kling , Ernest L., 9729 Saturn St. (Ernest L. L. Aldrich, Lewis William Butterfield) Kling) Nagdimon , Murray , 357½ N. Gardner (36) Klubok , Irving and Co., 112 W. 9th St. (Irv­ (Murray Nagdimon) ing Klubok) Nenney , Milton J., 2900 Rowena Ave. (Mil­ Knox , Leslie B., 453 S. Spring St. (13) (Les­ ton J. Nenney) lie B. Knox) Newman , Maurice N., 756 S. Broadway Koffman , Morton , 6001 Whitworth Dr. (Mor­ (Maurice N. Newman) ton Koffman) Nichols , Williford & Co., 1151 S. Broadway Korman , Morris and Co ., 416 W. 8th St. (El­ (W. Joe Nichols, Louis A. Williford) bert Goldweber) strow ack Kotkin , Bernard & Co., 629 S. Hill St. (14) O , J M., 6715 Hollywood Blvd. (Jack (John I. Marder) M. Ostrow) Kudell , Carl W., 405, 458 S. Spring St. (Carl Packer , Julius , 216, 4354 W. 3rd St. (Julius W. Kudell) Packer) Lafrentz , F. W. & Co., 740 S; Broadway (A. Peat , Marwick , Mitchell & Co., 618 S. D. Benson, Fred M. Henning, Walter K. Spring St. (Vernon B. Burgett, Everett L. Mitchell) Mangam, George Mordy, William E. Ware) Lampert , Louis , 3602 Kalsman Dr. (Louis Penney , L. H. & Co., 448 S. Hill St. (David Lampert) . Preston Evans) Landahl , Richard E., 610 S. Broadway (Rich­ Phillips , Gnagy & Company , 1151 S. Broad­ ard E. Landahl) way (Robert E. Gnagy, Rudolph A. Phillips) Firm List of Members 291

CALIFORNIA (Continued) Pingree & Jones , 1114, 111 W. 7th St. (14) Steres, Hertzberg & Co., 5720 Wilshire Blvd. (Ralph M. Jones) (36) (Harold J. Hertzberg, Leon C. Steres) Pop , Samuel & Co., 6253 Hollywood Blvd. Sutro , Ralph C. Co ., 5225 Wilshire Blvd. (Julius Bovill, Samuel Pop) (Robert C. Sutro) Potter , Sterling J., 953 S. Oxford Ave. (6) Tamkin , William , 1090 S. LaBrea Ave. (19) (Sterling J. Potter) (William Tamkin) Powell , Edward J., 3846 Wilshire Blvd. (Ed­ Taylor , James H., 1250 Leighton Ave. (James ward J. Powell) H. Taylor) Price Waterhouse & Co., 530 W. 6th St. (14) Teasley , Villee & Company , 816 W. 5th St. (Thornton G. Douglas, John Robert White) (17) (Austin I. Teasley, Donald R. Villee) Pritkin , Meyer & Company , 608 S. Hill St. Thomas & Moore , 215 W. 7th St. (Garnett (W. Ben Finkel, Meyer Pritkin, Herbert G. W. Barfield, Walter Henry Lohman, Harry Shane, David Uzel) W. Moore, Fred E. Rhodes, H. Ivor Thomas) Rausch , Henry J., 4055 S. McClung Dr. Thompson , Moss & Co., 433 S. Spring St. (13) (Henry J. Rausch) (Sam Barnett, Claude A. Clark, Gordon A. Reed , John W., 318 S. Kingsley Dr. (5) (John MacLean, Carl N. Mather, Jr., Oscar Moss, Wesley Reed) Harrison M. Sharp, George M. Thompson, P. Reget & Pool , 6030 Wilshire Blvd. (Frank J. Harold Valantine) Reget) Touche , Niven , Bailey & Smart , 607 S. Hill Reid , William G., Jr., 4834 Huntington Dr. St. (14) (Ralph V. Hunt, Charles J. Ross) (William G. Reid, Jr.) Turk , Fred J., 1007 S. Grand Ave. (Fred J. Riley and Hall , 417 S. Hill St. (Marshall Turk) Davis Hall) Unzicker , Edgar L. & Co., 458 S. Spring St. Risheberger , J. Herbert, 3636 Wilshire Blvd. (13) (Edgar L. Unzicker) (5) (J. Herbert Risheberger) Vacher , George , 724, 1052 W. 6th St. (17) Ritchie , Ralph G., 3974 Wilshire Blvd. (Ralph (George Vacher) G. Ritchie) Vander Horst , G. & Co., 403 W. 8th St. (14) Rogers , H. Leslie & Co., 453 S. Spring St. (G. Vander Horst) (H. Leslie Rogers) Vanley , Jerry T., 649 S. Olive St. (Jerry T. Rogers , Maurice , 1809 S. St. Andrews Pl. (19) Vanley) (Maurice Rogers) Varela , John F. and Company , 606 S. Hill Rose , W. Henry , 5657 Wilshire Blvd. (W. St. (14) (Milton F. Willner, Jr., John F. Henry Rose) Varela) Roseman , Arnold , 1150 S. Beverly Dr. (Arnold Wain , Philip & Company , 643 S. Olive St. Roseman) (14) (Arthur T. Falk, Philip H. Wain) Rosen , Leo L., 373 N. Western Ave. (Leo L. Waltreus -Hunter and Company , 3959 Wil­ Rosen) shire Blvd. (Hugh V. Hunter) Rosen , Stanley I., 1910 Garth Ave. (34) Webster, H. M. Company , 215 W. 7th St. (Stanley I. Rosen) (Henry M. Webster) Rothschild , Richard M., 704 S. Spring St. Welch and Maroder , 6233 Hollywood Blvd. (Richard M. Rothschild) (Charles W. Welch) Rudd , George H., 716 Broadway Arcade Bldg. Wells, Gretchen , 1438 Reeves St. (Virginia (George Harvey Rudd) Gretchen Wells) Sadler , Burdette , 3725 Wilshire Blvd. (Bur­ Wheeler , Herbert A., 2015 N. Catalina St. dette Sadler) (Herbert A. Wheeler) Samuelson , M. A. & Co., 612 S. Flower St. Wheeling , Wm. T., 1770. N. Vermont Ave. (M. A. Samuelson) (27) (Wm. T. Wheeling) Schlesinger , William , 8565 Holloway Dr. White , Ronald E. & Co., 612 S. Flower St. (William Schlesinger) (John D. Heaume, Ronald E. White) Scholefield & Co., 523 W. 6th St. (J. B. Wideman , Jack , 6253 Hollywood Blvd. (28), Scholefield) (Jack Wideman) Schultz , Arthur D., 490 S. San Vicente Blvd. (Arthur D. Schultz) Wilson & Landman, 111 W. 7th St. (Alvin Scovell , Wellington & Company , 403 W. 8th Landman) St. (Charles F. Duffy) Wintrode & Gage , 4227 Crenshaw Blvd. Seidman & Seidman , 523 W. 6th St. (14) (Henry J. Wintrode) (Michael E. Levy, Robert L. Spencer) Wolfson , Bohr & Company , 1270 S. La­ Seiff, Max & Associates , 215 W. 5th St. Cienega Blvd. (Phillip J. Wolfson) (Lloyd Phillips Bass, Max Seiff) Wright & Frost , 756 S. Broadway (Verne Seigel , Milton J., 1090 S. LaBrea Ave. (Mil­ Hayes Wright) ton J. Seigel) Wright & Hubbs , 756 South Broadway (14) Serene , Koster & Barbour , 542 S. Broadway (Donald H. Hubbs) (Harry W. Barbour, Mervyn L. Koster) Wright , Walter C., 510 S. Spring St. (Walter Serlin , Henry , 437 N. Highland Ave. (36) C. Wright) (Henry Serlin) Young , Arthur & Company , 612 S. Flower St. Sevitz , Donald B., 405, 458 S. Spring St. (17) (Erwin Lampe, Alan H. Petch, Herman (Donald B. Sevitz) E. Ward) hapiro orris S , M , 1512 S. Sherbourne Dr. Zazueta & Everett , 724 S. Atlantic Blvd. (Morris Shapiro) (Joseph R. Zazueta) Simmers and Davidson , 215 W. 7th St. (John A. Simmers) Zeavin , Arthur , 417 S. Hill St. (Arthur Zea­ Skinner & Hammond and Lewis, 1709 W. 8th vin) St. (14) (Arville R. Cooper, William Henry Zelkin , Lawrence , 634 S. Spring St. (Law­ Lewis) rence Zelkin) Smith , O. E., 650 S. Spring St. (O. E. Smith) Zidell , Jack , 5410 Wilshire Blvd. (Jack Zidell) Snell and Company , 453 S. Spring St. (Joseph Zivetz , Harold J., 608 S. Hill St. (Harold J. Burton Snell) Zivetz) Spiegel , Jacob M., 1406 N. Miller Ave. (Jacob Zweig , Herman J., 1090 S. LaBrea Ave. M. Spiegel) (Herman J. Zweig) 292 American Institute of Accountants

CALIFORNIA (Continued) Madera Sargent , D. A. & Co., 630, 1212 Broadway Holt , W. E., 211 First National Bank Bldg. (Douglas A. Sargent) (W. E. Holt) Seagel , Ernest M., Bank of Commerce Bldg. (Ernest M. Seagel) Martinez Simon , Ferdinand , 1419 Broadway (Ferdinand Griffin , John E., 831 Main St. (John E. Grif­ Simon) Thompson , Dechow , Garcia & Reich , 1100 fin) Financial Center Bldg. (12) (Carl Dechow, Jr., LeVerne W. Garcia, M. R. Reich, Ken­ Marysville neth L. Thompson) Blakeley , C. W, Jr., 326 6th St. (C. W. Timpson & Howland , Broadway Bldg. (Henry Blakeley, Jr.) Russell Howland, Lawrence S. Timpson) Chipman , Wesley D., 325 6th St. (Wesley D. Wallace & Meyer , 703 Central Bank Bldg. Chipman) (Ray J. Meyer) Weiser, George J., Bank of Commerce Bldg. Modesto (George J. Weiser) Fovinci , Mario , 905 10th St. (Mario Fovinci) Kalunian , Arthur , 1007 H St. (Arthur Kalu­ Oceanside nian) Everts and Esenoff , 217-A N. Freeman Nattinger , Chester D., 817 10th St. (Chester (Joseph D. McCarthy, Manager) D. Nattinger) Ontario Monrovia Thurber , Milton J., 121 N. Plum Ave. (Mil­ Hudson , Raymond W., 104 S. Myrtle Ave., ton J. Thurber) (Raymond W. Hudson) Orange Monterey Eyre , J. Gordon , P. O. Box 649 (J. Gordon Swanger , Ivan H., 75 Plaza (Ivan H. Swanger) Eyre) Orinda Napa Turk , Edward J., Orinda Theatre Bldg. (Ed­ ward J. Turk) Lehman and Nicolas , 46, 1110 First St. (Everett V. Lehman) Oxnard North Hollywood Hutcheson , Edwin L., 405 S. B St. (Edwin L. Hutcheson) Bonnet , Robert L., Jr., 5339 Lankershim Blvd. Mac Kinnon , Barclay , 911 S. Oxnard Blvd. (Robert L. Bonnet, Jr.) (Barclay MacKinnon) Oakland Palo Alto Arnold , Edward J., 2754 Park Blvd. (Edward Fox, Richard K., 156 University Ave. (Richard J. Arnold) K. Fox) Bishop , Hiram N., Jr., 201 Financial Center Bldg. (Hiram N. Bishop, Jr.) O’Hara , Phyllis , P. O. Box 442 (Phyllis Brotherton , R. Ernest , Bank of Commerce O’Hara) Bldg. (R. E. Brotherton) Webb, Geo . H., Jr. & Co., 543 Bryant St. Dalton & Graupner , Central Bank Bldg. (Percy T. Low) (Stewart Barber) Ernst & Ernst , 719 Central Bank Bldg. (R. Pasadena H. Liston, Manager) Alsweet, Berneice J., 405 E. Green St. (Ber­ Flegal , Carl W., 904 Easton Bldg. (Carl W. neice J. Alsweet) Flegal) Berger , William F., 1632 Kaweah Dr. (Wil­ Goodell , Byers & Co., 721 Central Bank Bldg. liam F. Berger) (Gordon L. Byers) Carroll , Wayne T., Jr., 212 Citizens Bank Helzel, Leo B. & Company , 577 14th St. (12) Bldg. (Wayne T. Carroll, Jr.) (Leo B. Helzel, Marion Peter Horeni, Paul Cobb , Ernest B., 465 Herkimer St. (Ernest B. Kazuo Ida) Cobb) Householder & Rankin , 1440 Broadway Eager , William H., 234 E. Colorado St. (Wil­ (Wiott W. Rankin, Jr.) liam H. Eager) Hufford , Kenneth W., 1440 Broadway (Ken­ Freer, L. Raymond , Jr., 714 S. Euclid Ave. neth W. Hufford) (L. Raymond Freer, Jr.) Kalman , Herbert S., 354 21st St. (Herbert S. Guill , Myron E., 405 E. Green St. (Myron E. Kalman) Guill) Lafrentz , F. W. & Co., 1706 Broadway (Robert Hooper & Fechtner , 2561 E. Colorado St. H. Perry) (Harold M. Fechtner, Donald F. Hooper) Land , John H., 14th and Broadway (John H. Howell & Pedersen , 234 E. Colorado St. Land) (Thorwald Boe Pedersen) Luebbert , George W., 1736 Franklin St. Lawson and Company , 595 E. Colorado St. (George W. Luebbert) (Robert M. Lawson) Moran , Edward F., 1414 Latham Square Bldg. Pedersen , T. B. & Co., 608 Security Bldg. (Edward F. Moran) (William E Neuhauser) Plimsoll , Hebert R., Capwell Bldg. (Herbert Simpson , James W., 1447 N. Foothill Blvd. R. Plimsoll) (James W. Simpson) Pollard , J. C., 4085A Lincoln Ave. (2) (James Stever , Kenneth C., 405 E. Green St. (1) C. Pollard) (Kenneth C. Stever) Reed , Malcolm , 803 Bank of Commerce Bldg. Stone , Remington , 2663 E. Foothill Blvd. (Malcolm Reed) (Remington Stone) Reeve , L. S. & Co., 1416 Latham Square Bldg. Switzer, Wm. R., 15 N. Euclid Ave. (1) (Wm. (William M. Curtin, L. S. Reeve) R. Switzer) Firm List of Members 293

CALIFORNIA (Continued) Vetter, Martin A., 145 S. Catalina Ave. Hodge , Darrell & Company , California State (Martin A. Vetter) Life Bldg. (Darrell Hodge, Edmonds Knittle, Wood , Pyle & Co., 630 Security Bldg. (Wilmer Karl M. Rosswog) C. Pyle, George H. Wood) Johnson , Miller & Mac Neill, 1020 Forum Young , Robert Thornton , 855 N. Mentor Ave. Bldg. (Gerald M. Johnson) (Robert Thornton Young) McEnerney , W. Bernard , 2206 K St. (W. Bernard McEnerney) Piedmont Meckfessel , Byron L., 1812 J St. (Byron L. Lipton , Leonard , 124 Wildwood Ave., (10) Meckfessel) (Leonard Lipton) Porterfield , Crawford J., Forum Bldg. (Craw­ ford J. Porterfield) Placerville Straine , H. M. & Sons , Capital National Bank Bldg. (Earl E. Straine) Irvine and Duce , 463 Main St. (G. Harold Strains , Lyman M., 703 California State Life Duce) Bldg. (Lyman M. Straine) ehman and icolas L N , 310 Main St. (Carlos Watts and Gibson , 2115 J St. (14) (George T. S. Nicolas, Jr.) Gibson, Wendell E. Watts) Pomona Salinas Lightfoot , Edwin W., 265 S. Garey Ave. (Ed­ win W. Lightfoot) Gilchrist , Malcolm H., 2, 226 Main St. (Mal­ Richards and McBeth , 265 S. Garey Ave. colm H. Gilchrist) (Harry James McBeth, Jr., William Cope Kasavan & Egan , 7 Windham St. (James F. Richards) Egan, Herman Kasavan) Swanson , Ray O., 438 Investment Bldg. (Ray Scovil , W. H. & Company , Mercantile Bldg. O. Swanson) (W. Henry Scovil) Williams , Albert & Son , 9 Monterey County Quincy Bank Bldg. (A. Carleton Williams) Plumas Accounting Service , Box 512 (James San Bernardino R. Wilkinson) Anderson , Willard N., 2371 Davidson Ave. Redding (Willard N. Anderson) Frazier , Brice Harold , 2937 Arrowhead Ave. Brown and Nystrom , 1547 Pine St. (Robert (Brice Harold Frazier) Baxter Brown, William B. Nystrom) Fuller , Eadie and Payne , P. O. Box 640 Redlands (William H. Eadie, Judd K. Payne) Jacobs , William B., 511 Baseline (William Kluck , Stephen Franklin , 901 E. Colton St. Bruce Jacobs) (Stephen Franklin Kluck) Moss, Thomas H., 392 Court St. (Thomas H. Allen , J. J., 1504 Cedar Ave. (J. J. Allen) Moss) Blumenthal , Robert , 805 Center St. (Robert Osheroff , Leo A. & Co., 671 D St. (Fred A. Blumenthal) Heywood, Jr., Leo A. Osheroff) Sauer , Richard , 1547 E St. (Richard Sauer) Redwood City Taylor , William E. 516 Fifth St. (William E. Martin , Richard H., 1024 Wilmington Way Taylor) (Richard H. Martin) Vavrinek and Brannfors , 207 Andreson Bldg. Pearson , Francis W., Jr., 1839 Broadway (Alfred W. Brannfors) (Francis W. Pearson, Jr.) Uhlenberg , C. G. & Co., Doxsee Bldg. (A. San Carlos George Swenson, C. G. Uhlenberg) Rimerman , Frank W., 1225 Laurel Ave. (Frank W. Rimerman) Reseda Kuehne , Hammar & Baker , 18558 Sherman San Diego Way (Walter D. Hammar) Bruns , Stanford , 1107 First National Bldg. Riverside (Stanford Bruns) Crandall and Reuter , Bank of America Bldg. Diehl and Company , 3722 10th St. (Bryn (1) (Paul H. Crandall, Gordon L. Hopper, Evans) George F. Reuter, Howard R. Reuter) Robertson , Sharp and Hobbs , 416 Citizens Everts and Esenoff , 727 First National Bldg. National Bank Bldg. (B. Rae Sharp) (1) (Herbert L. Beckett, Carl M. Esenoff, Ross, Charles M., 3721 8th St. (Charles M. Roy M. Heramb, Albert M. Hudson, Charles Ross) W. Lamden, Hamilton Moody, Charles C. Swearingen , Thomas M., 3900 Market St. (Thomas M. Swearingen) Porter, John T. Swan) Gillette & Betts, 531 Granger Bldg. (Bert A. Sacramento Betts) Kogler & Collura , 203 Bank of America Bldg. Bartig , Fred H., 111 California State Life Bldg. (Fred H. Bartig) (Elmer Kogler) Barton , Nathanson & Barton , 713 Capital McCracken and Malick , 405 Date St. (Clinton National Bank Bldg. (Vernon T. Jackson) S. McCracken, Norvin B. Myers) Campbell , Thomas J. 409 Ochsner Bldg. Noakes , James C., 250 San Diego Trust & (Thomas J. Campbell) Savings Bldg. (James C. Noakes) Clark , William W., 1416 Rodeo Way (Wil­ Powell , Clyde D., 214 Bank of America Bldg. liam W. Clark) (Clyde D. Powell) Croter & Lippman , 300 Capital National Bank Sterrenburg , Paul R., 521 B St. (Paul R. Bldg. (Irving M. Lippman) Sterrenburg) Harbinson , James George , Jr., 920 11th St. Urner , Milton J., 3656 Couts St. (Milton J. (James George Harbinson, Jr.) Urner) 294 American Institute of Accountants

CALIFORNIA (Continued)

San Francisco Folkoff , Robert O. & Co., 25 Taylor St. Aaron and Meyer , 25 Taylor St. (Lewis L. (Hugh G. Glass, Robert O. Folkoff, Eric Aaron, Estelle Meyer) Hart) Ades , Robert E., 681 Market St. (Robert E. Forbes , John F. & Company , 510 Crocker Ades) Bldg. (George A. Bangle, William D. Craw­ Aitel & Aitel, 703 Market St. (Allan Edward ford, Scott H. Dunham, John F. Forbes, Cy­ Aitel) ril J. Hasson, G. D. Hughes, Judson E. Andersen , Arthur & Co., 405 Montgomery St. Krueger, O. J. Sonnenberg, John W. Wick­ (4) (Renick H. Buckles, George E. Oefinger) land) Andrews , F. T. & Co., 525 Market St. (Frank Gane , Robert M., 1921 Russ Bldg. (Robert M. T. Andrews, Jack F. Bowley, Francis W. Gane) Harvey) Giacalone , F. J., 1095 Market St. (F. J. Bailey and Kokjer , 519 California St. (Walter Giacalone) B. Bailey, Ralph L. Kokjer, Jr.) Glassgow , Charles F., 681 Market St. (Charles Baker , Herbert F., 525 Market St. (Herbert F. Glassgow) F. Baker) Goebel , Lawrence H. & Co., 681 Market St. Barlow , Davis & Wood , 582 Market St. (Wm. (Charles K. Bock) P. Barlow, H. Vannoy Davis, Thomas S. Goldsmith & Exline , 614, 546 Market St. Wood) (4) (John J. Exline) Barnett , Peter & Company , 519 California Graff , Chester , Central Tower (Chester St. (Peter Barnett, James A. Brennan, Mon­ Graff) roe L. Morris) Grieder , John F., Mills Bldg. (John F. Grie­ Bennett , Strong , Meredith & Ronneau , 425 der) Bush St. (C. C. Meredith) Hancock , Bullis & Waaland , 681 Market Benson & Neff, Hearst Bldg. (George E. Ben­ St. (5) (Leonard E. Bullis, John Hancock, son, F. W. Sellman) Joseph R. Waaland) Bittner and Clark , 1 Montgomery St. (Ruth Hanlin , Moonie & Co., 58 Sutter St. (Richard E. Clark) L. Hanlin, David L. Moonie) Bowen , Charles C. & Co., 1023 Russ Bldg. Harms , Roland A., 681 Market St. (Roland (Charles Corbin Bowen, N. C. W. Izett) A. Harms) Boydstun & Klingner , 681 Market St. (Frank Harris , Kerr, Forster & Co., 235 Montgomery W. Boydstun, Evans N. Klingner) St. (Henry T. Maschal) uckheim hilip B & P , 209 Post St. (Hans Curt Haskins & Sells, Alexander Bldg. (4) (B. C. Buckheim, Edison L. Philip) Coit, Robert Craig Lanka, Paul K. Webster) Buechner , Paul E., Jr., 64 Pine St. (Paul E. Hea , Wayne , 25 Taylor St. (Wayne Hea) Buechner, Jr.) Herrick and Herrick , Lester, 465 California Burrows & Parker , 321, 68 Post St. (4) (John St. (4) (H. E. Alber, F. H. Brown, G. O. W. Burrows, Alfred Parker) Davey, Anson Herrick, Mary Laniger, F. C. Calegari , A. A., Dolliver Bldg. (Adolph A. Nelson, J. R. Quinn, E. E. Severns, J. B. Calegari) Washburn) Cerf & Cooper , 110 Sutter St. (Harry Jacob Herrill, Genevieve , 1557, 235 Montgomery St. Cooper, Harry J. Copper, Jr.) (Genevieve Herrill) Clelland , M. D., 690 Market St. (M. D. Clel- Hershey , Phillip A. & Co., 405 Montgomery land) St. (Phillip A. Hershey) Cogburn , Martin A., 58 Sutter St. (Martin A. Hicklin , Benjamin , 408 Russ Bldg. (Benjamin Cogburn) Hicklin) Craig , Donald , 519 California St. (Donald Hicks , Laurence Albert, 519 California St. Craig) (Laurence Albert Hicks) Crum , Allen S., 908 Humboldt Bank Bldg. Hildebrand , Ray , 9 Sutter St. (Ray Hilde­ (Allen S. Crum) brand) Dalton & Graupner , 24 California St. (A. E. Hoertkorn , Harold T., 24 California St. (Har­ Graupner, Jr.) old T. Hoertkorn) Davidson , Milton L., 995 Market St. (Milton Hollings , Walter J., 647 Russ Bldg. (Walter L. Davidson) J. Hollings) Derin , Henry M., 290 Seventh Ave. (18) Hood and Strong , 1720 Shell Bldg. (Walter (Henry M. Derin) Hood, Addison G. Strong, Reese Tucker) Diebels, Barcklay & Donovan , 601 Russ Bldg. Horne , George L., 910, 821 Market St. (George (Francis T. Barcklay, Louis T. Diebels, Wil­ L. Horne) liam T. Donovan) Hughmanick , J. H., 625 Market St. (John H. Dodge , Lewis Milton , 127 Montgomery St. Hughmanick) (L. M. Dodge) Hunt , Roy W., 303 Sutter St. (8) (Roy W. olge illiam ompany Hunt) D , W & C , 1313, 351 Cali­ Irelan & Uri, 41 Sutter St. (4) (George W. fornia St. (Earl Bachand, William Dolge, Uri) Chester R. Near) James , V. Balfour , 24 California St. (11) (V. Driscoll , William J., 110 Sutter St. (William Balfour James) J. Driscoll) Joe , Walter , 203, 665 Grant Ave. (8) (Walter Eldridge , John H., Mills Tower (John H. Eld­ Joe) ridge) Johnson , Geo . L., 439 Russ Bldg. (Geo. L. Ernst & Ernst , 300 Montgomery St. (4) (Mil­ Johnson) ton B. Clawson, Herbert H. Smith, Jr.) Jorgenson , J. H., 681 Market St. (J. H. Jor­ Evje , Arnold Walter , 110 Sutter St. (Arnold genson) Walter Evje) Kaplan , Donald , 2026 33rd Ave. (16) (Donald Farquhar & Heimbucher , 220 Bush St. Kaplan) (Francis P. Farquhar, Clifford V. Heim­ Kartozian , Frank H., 57 Post St. (4) (Frank bucher) H. Kartozian) Ferguson , Alfred A., 1401 Alexander Bldg. Kasch , George J., 1635 Russ Bldg. (George (Alfred A. Ferguson) J. Kasch) Firm List of Members 295

CALIFORNIA (Continued) Kasson , Ray E., 830 Market St. (Ray E. Kas­ Price Waterhouse & Co., 351 California St. son) (4) (E. R. Niemela, O. Kenneth Pryor) Kerr, Frederic D., 405 Montgomery St. (Fred­ Prior & McClellan , 703 Market St. (3) (Al­ eric D. Kerr) ton A. McClellan) Kimball , Ruth G., 995 Market St. (Ruth G. Randall , R. L., 311 California St. (Roscoe L. Kimball) Randall) Klinger & Lichtman , 948 Market St. (Arthur Reardon , Charles A., 703 Market St. (3) Lichtman) (Charles A. Reardon) Knowlton & Barr , 681 Market St. (Ralph H. Robinson , Nowell & Co., 601 Crocker Bldg. Barr, Leslie D. Knowlton) (John C. Lucas, A. Porter Robinson, Paul M. Koester , Henry C., 681 Market St. (Henry Thysen) Charles Koester) Rodolph , Rollin & Co., 1 Montgomery St. Koshkin and Levingston , 710 American Na­ (Frank L. Muncy, Rollin P. Rodolph) tional Bank Bldg. (Frederick H. Koshkin, Ruggiero and Verbarg , 75 Duboce Ave. (Joseph Robert F. Michel) M. Ruggiero, William D. Verbarg) Kuhn , Harold A., 995 Market St. (Harold A. Satchell & Needy , 268 Market St. (Geo. E. Kuhn) H. Satchell) Kurzman , Joshua A., 1800, 333 Montgomery Schiller & Polly , 821 Market St. (Jack H. St. (4) (Joshua A. Kurzman) Polly, Melvin A. Schiller) Lafrentz , F. W. & Co., 220 Montgomery St. Scovell , Wellington & Company , 220 Bush (Harold A. Kellogg, Leonard M. Tice) St. (Francis P. Farquhar, Clifford V. Heim- Landis , George L., 360 Pine St. (George L. bucher, Managers) Landis) Sellinger , Albert A., 995 Market St. (Al­ Lindquist , Von Husen and Joyce , 660 Market bert A. Sellinger) St. (John Francis Joyce, Rudolph E. Lind­ Shein , Harold , 760 Market St. (Harold Shein) quist, Frederick J. von Husen) Siegel , Nathan B., 2237 Chestnut St. (Nathan Logan , and Logan , 114 Sansome St. (Kenneth B. Siegel) N. Logan) Silver , Harry , 690 Market St. (Harry Silver) Long & James , 300 Montgomery St. (A. Stew­ Silverman , Herbert, 810 Alvarado St. (14) ard James, John F. Long) (Herbert Silverman) Lundberg , Fred E., 605 Russ Bldg. (4) (Fred Skinner & Hammond , 111 Sutter St. (4) E. Lundberg) (David H. Brodie, Walter J. Felix, James E. Lybrand , Ross Bros . & Montgomery , 100 Hammond, H. J. McPherson Calvin H. Nelson, Bush St. (4) (Fred M. Breslin, Claude R. Thomas Douglas Skinner) Giles) Stafford , Ross G., 1602, 690 Market St. Macdonald and Keaton , 461 Market St. (Ross G. Stafford) (Homer W. Keaton) Stearns , Flynn & Company , 1202 Shell Bldg. Mackie , Charles , 615 Forty-second Ave. (Russel M. Stearns) (Charles Mackie) Sully , Maxwell & Co., 625 Market St. Main and Company , 400 Montgomery St. (George A. Maxwell, James O. Sully) (William P. Wood) Talbot , Albert, 690 Market St. (Albert Tal­ Marciniak , William J., 58 Sutter St. (William bot) J. Marciniak) Thomas , Sydney F., 309, 625 Market St. (5) Mayhew , Wayne E. & Co., 74 New Mont­ (Sydney F. Thomas) gomery St. (Wayne E. Mayhew, Paul E. War­ Tiret, Horace M., 2126 Taraval St. (Horace nick) M. Tiret) Mclaren , Goode , West & Co., 444 California Tooley , Homer H., 155 Montgomery St. St. (Michael N. Chetkovich, Lewis Lilly, N. (Homer H. Tooley) Loyall McLaren, A. Thomas Murphy, David Touche , Niven , Bailey & Smart , 100 Bush J. W. Patrick, James A. Runser, Arthur A. St. (4) (Thomas J. Ennis) Wender, Charles N. Whitehead) Vaughan & Vaughan , 560 Russ Bldg. (Everett McReynolds , L. N., 995 Market St. (Leslie N. O. Vaughan, Jr.) McReynolds) Webb, Floyd T., 515 Central Tower Bldg. Mendelson , Samuel , 1095 Market St. (3) (Floyd T. Webb) (Samuel Mendelson) Webb & Webb, 1502 Vallejo St. (Geo. H. Webb, Meyer , Adolph C., 235 Montgomery St. Jr., O. Paul Webb) (Adolph C. Meyer) Webster & Buechner , 300 Montgomery St. Mooney , John T., 600 Stockton St. (20) (John (David A. Webster) T. Mooney) Wheary , Eugene C., 627, 315 Montgomery St. Morris , Irving , Jr., 12 Geary St. (Irving Mor­ (Eugene C. Wheary) ris, Jr.) Wiel, Robert L. 709 Kohl Bldg. (Robert L. Nestel, Lawrence A., 300 Central Tower Bldg. Wiel) (Lawrence A. Nestel) Wilde , George William , 603 Hobart Bldg. Oyen , Finn , 2160 Pacific Ave. (Finn Oyen) (George W. Wilde) Pabis , Joseph M., 519 California St. (Joseph Wittman and Strachan , 215 Market St. (5) M. Pabis) (G. H. Strachan, C. Wm. Wittman, Jr.) Peat , Marwick , Mitchell & Co., 100 Bush Wolcott , Clarence M., 25 Taylor St. St. (A. De Witt Alexander, Arnold R. Tern- (Clarence M. Wolcott) quist) Wolfe , Dale B., 958 Russ Bldg. (Dale B. Penney , L. H. & Co., 1668 Russ Bldg. (L. H. Wolfe) Penney, William Falke Penney, James Wil­ Young , Arthur & Company , 225 Bush St. (4) liam Porter) (Sherman M. Wyman) Perkins & Trousdale , 111 Sutter St. (4) Zeisler, Edward A., Jr., 57 Post St. (Edward (Ross L. Perkins, Henry K. Trousdale) A. Zeisler, Jr.) Petersen , Charles H. & Co., 703 Market St. (Charles H. Petersen) San Gabriel Pomerantz , D. E. and Co., 821 Market St. Middleton , George B. & Co., 9075 E. Arcadia (Dore Ely Pomerantz) Ave. (George B. Middleton) 296 American Institute of Accountants

CALIFORNIA (Continued) San Jose Santa Paula Barnett , James T., 811 Bank of America Bldg. Dodds , Lowell J., 819 Main St. (Lowell J. (James T. Barnett) Dodds) Berger , Alexander W., 1210 Bank of America Bldg. (Alexander W. Berger) Santa Rosa Ferguson , Nome A., 1210 Bank of America Bastianon , Lawrence , 1022 Mendocino Ave. Bldg., (Nome A. Ferguson) (Lawrence Bastianon) Helwig & Young , 1808 Creek Dr. (Chester Holton , Edgar H., 403 Rosenberg Bldg. (Edgar Charles Young) H. Holton) Hood , Hubert E., 409 Commercial Bldg. (15) Liebau , Mitchell & Associates , 333 5th St. (Hubert E. Hood) (Hugh J. Fitzpatrick) Nowlin , Eugene H., 969 Curtner Ave. (Eugene H. Nowlin) Shafter Peat , Marwick , Mitchell & Co., 28 N. First Ruggenberg , Donald E., 422 James St. St. (13) (Edwin C. Nelson) (Donald E. Ruggenberg) Resnick , Sydney , 843 The Alameda (Sydney Resnick) Sherman Oaks Skinner , & Hammond , 215 Anglo Bank Bldg. Haas , Morton A., 4657 Allott Ave. (Morton A. (13), (John Harden, Jr.) Haas) Weeks , Remley B., 1149 Minnesota Ave. (Remley B. Weeks) South Pasadena Wood and Nye , American Trust Bldg. (Leslie Calverley , Walter J., 1419 Mission St. C. Nye, Kenneth S. Wood) (Walter J. Calverley) San Leandro South San Francisco Baker , A. B., 201 Ward St. (A. B. Baker) Thiel , David A., 1527 E. 14th St. (David A. Ledwith , Charles J., 417 Grand Ave. (Charles Thiel) J. Ledwith) San Luis Obispo Stockton Knight , Robert A., 1041 Chorro St., (Robert Bowman and Tout , 520 American Trust Bldg. A. Knight) (Herbert H. Bowman) Buxton , John K., 725 Bank of America Bldg. San Marino (John K. Buxton) Jardine , Emile R., 110 N. San Joaquin St. Harris , Darrell J., 2185 Huntington Dr. (Dar­ (Emile R. Jardine) rell J. Harris) Kleinfeld , Oscar Budd , Bank of America San Mateo Bldg. (Oscar Budd Kleinfeld) Lee, Robert E., 718 Bank of America Bldg. Klein , Hugo Albert, 903 Haddon Dr. (Hugo (Robert E. Lee) Albert Klein) Lindner , Frank , 827 Bank of America Bldg. Thielmeyer , Herbert R., 72 Third Ave. (Her­ (Frank Lindner) bert R. Thielmeyer) Pearce , Harry L., 360 Wilhoit Bldg. (Harry San Pedro L. Pearce) Piersa , Bernard , 2015 Pacific Ave. (Bernard Fuld , Fred , Jr., 286 W. 7th St. (Fred Fuld, Piersci) Jr.) Rue & Snell , 919, 924 Bank of America Bldg. (Arnold Rue, Arthur J. Snell) San Rafael Scott , Frank C., 110 N. San Joaquin St. Dalton & Graupner , Freitas Bldg. (Henry (Frank C. Scott) H. Dalton) Franzman , George W., 1010 B St. (George Tarzana W. Franzman) Chudley & Company , 18458-62 Clark St. (E. Santa Barbara M. Chudley) Crowell , Gael O., 1222J4 State St. (Gael O. Torrance Crowell) Zoeller , William A., 1309 Sartori Ave. (Wil­ Hallor , Edward Bennett , 283 La Arcada liam A. Zoeller) Bldg. (Edward Bennett Hallor) Kruger , Thomas R., 253 La Arcada Bldg. Tulare (Thomas R. Kruger) Green , Maurice M., 544 North M St. (Maurice McGowan , Francis J., 1222½ State St. (Fran­ M. Green) cis J. McGowan) Joncoaltz , Raymond , Jr., 230 Tulare St. Scholefield & Co., 21 E. Canon Perdido (Rus­ (Raymond Joncoaltz, Jr.) sell J. Knapp) Turlock Santa Cruz Asell, J. F., 418 Park St. (John F. Asell) Houlahan , C. W., 120 Walnut Ave. (C. W. Houlahan) Twenty-Nine Palms Santa Monica Stuart , Virgil N., Box 46 (Virgil N. Stuart) Dellinger , Arthur J., 2613 Wilshire Blvd. Ukiah (Arthur J. Dellinger) Plumer , Everett T. 1112 Bay Cities Bldg. Crook , Bruce D., 707 S. State St. (Bruce D. (Everett T. Plumer) Crook) Nourse , Harry L. Audit Company , 222 Se­ curity Bldg., (Arthur F. Rott) Vallejo Tufts , Kingsley , P. O. Box 69 (Kingsley Spencer , Masten , 710 Ohio St. (Masten Spen­ Tufts) cer) Firm List of Members 297

CALIFORNIA (Continued) Van Nuys Wilson & Johnson , 314 Bank of America Crandell , George McCord & Co., 14423 Ham­ Bldg. (C. Guy Honnell, Jr., E. Sheldon John­ lin St. (George M. Crandell) son, C. Elwin Wilson) Shaw , Donald St. John , 14542½ Van Owen St. (Donald St. John Shaw) Watsonville Sapro , Peter J., 20 E. Lake Ave. (Peter J. Ventura Sapro) Kelly , John A. 13, 620 E. Main St. (John A. West Sacramento Kelly) Stanbrough , Lester L., P. O. Box 485 (Lester Soares , Frank J., 435 E. Main St. (Frank J. L. Stanbrough) Soares) Vance , O. C., 77 S. California St. (Gather C. Whittier Vance, Jr.) Darling , Burton and Wold , 125 N. Bright Ave. (James Robards Darling, Harlen O. Visalia Wold) Welch , Leo B., P. O. Box 1430 (Leo B. Enberg , Oscar E., 133 E. Philadelphia (Oscar Welch) E. Enberg)

Colorado

Akron Clasquin , W. L., 302 C. A. Johnson Bldg. (2) Gebauer , Albert W., P. O. Box 343 (Albert (W. L. Clasquin) W. Gebauer) Coler , E. Roberta , 1310 Broadway (E. Roberta Coler) Alamosa Collins , Peabody and Masters , 333 First Na­ Garris , Robert W., P. O. Box 335 (Robert W. tional Bank Bldg. (2) (Clem W. Collins, Garris) Bruce H. Masters, Alfred D. Peabody) Rees & Tharp , P. O. Box 57 (Ralph Tharp) Cordle and Associates , 605 Denham Bldg. (2) (Ossie M. Cordle) Aurora Davies , Zarini & Co., United States National Hutchison , Marion L., 9355 E. Colfax Ave. Bank Bldg. (Ralph Bartsch, Stanley V. (Marion L. Hutchison) Davies, Charles A. Zarini) Strang , Fletcher F., 9722 E. Colfax Ave. Douglas , Carl A., 2195 S. St. Paul (Carl A. (Fletcher F. Strang) Douglas) Dulacki , Edward J., 804 Equitable Bldg. (Ed­ Boulder ward J. Dulacki) Eckelman , Paul 825 First National Bank Wilkins , Charles M. & Co., Lashley-Persons Bldg. (Paul Eckelman) Bldg. (Alvin W. Schone) Ernst & Ernst , 817 17th St. (2) (C. Boyd Colorado Springs Neville) Ferrel, Dale B., 5082 Bryant (Dale B. Ferrel) Auld , W. E. & Son , 314 Mining Exchange Fox, Samelson & Co., 522 University Bldg. Bldg. (Frank S. Auld) (Arthur Samelson) Ernst & Ernst , 121 E. Pikes Peak Ave. (Har­ Fried , Farkas & Company , 411 Colorado Bldg. old C. Wessel, Manager) (2) (Benjamin L. Fried) Hentges , Walter E., McIntyre-Barnett Bldg. Ginsberg , Jerome , 627 Denham Bldg. (Jerome (Walter E. Hentges) Ginsberg) Hieser, Harry , 1017 N. Meade Ave. (Harry Goldberg , Krieger & Company , 520 Univer­ Hieser) sity Bldg. (Benjamin S. Krieger) Kingsolver , White & Company , Exchange Greenblatt , Isadore , 1004 Patterson Bldg. National Bank Bldg. (J. D. Kingsolver, (Isadore Greenblatt) George M. White) Hamma and Nelson , 1015 First National Bank Proctor , John P., 318 Mining Exchange Bldg. Bldg. (Harry W. Nelson) (John P. Proctor) Haskins & Sells, 420 Denver National Bldg. Von Tobel & Carr , 716 Grand Ave. (Lawrence (2) (Fred Pillsbury Carleton) C. Mitchell, Jr.) Haworth & Haworth , Equitable Bldg. (R. Wallace Haworth, Rena Haworth) Denver Heider , Walter E. and Company , 722 Denver Acebo , Jose M., 506 Security Life Bldg. (2) National Bldg. (Walter E. Heider, Walter J. (José M. Acebo) Heider) Alenius , Gunnar , 1630 Filbert Court (Gun­ Hendee , F. C., 606 Denver National Bldg. (F. nar Alenius) C. Hendee) Arterburn , Philip D., 1827 Bellaire St. Holben , Dale M. and Co ., 515 Majestic Bldg. (Philip D. Arterburn) (Dale M. Holben) Baldwin , Baldwin & Chiappini , 702 Railway Holmes , Frank M., 222 Patterson Bldg. Exchange Bldg. (2) (Arthur L. Baldwin, Paul (Frank M. Holmes) E. Baldwin, Louis P. Chiappini) Howland & Ogier , 209 United States National Ballin , Milstein and Feinstein , 704 Symes Bank Bldg. (W. B. Howland, Eugene Kinney Bldg. (2) (Manuel K. Breit, Nathan P. Ogier) Feinstein, Norman G. Gardenswartz) Kaempfer & Kaempfer , 425 Denver National Bruce , James H., P. O. Box 5224 Terminal An­ Bldg. (Karl K. Kaempfer, Myron A. Kaemp­ nex (James H. Bruce) fer) Butler , Milzer & Co., 302 Patterson Bldg. (2) Kentor , Charles , 730 First National Bank (Sam Butler) Bldg. (Charles Kentor) Butterly , Otto P., Majestic Bldg. (Otto P. Kippur , Irving R., 703 Security Bldg. (Irving Butterly) R. Kippur) Campbell , Wallis L., 1300, 931 14th St. (Wal­ Lewis, Archer D., 716 Security Bldg. (A. D. lis LeRoy Campbell) Lewis) 298 American Institute of Accountants

COLORADO (Continued) Lindsay , Alexander J. & Co., 904 Security Durango Bldg. (Evald O. Anderson, Charles J. Har­ Cooper , Cecil E., 200 Newman Bldg. (Cecil E. court, Harlan H. Holben, Alexander J. Lind­ Cooper) say) McKenna , Robert L., 856½ Main Ave. (Robert Mayo , Ralph B. & Company , 1200 Security L. McKenna) Bldg. (F. Tillman Brownne, Lawrence De­ Leve, Floyd R. Gill, William A. Loach, Ralph Fort Morgan Mayo, Jr., Ralph B. Mayo, Victor E. Trout­ Cooper & Wilson , 217 Main St. (Robert L. fetter) Cooper, Archie T. Wilson) McDonald , Wm. A., 417 Continental Oil Bldg. (Wm. A. McDonald) Grand Junction Merrill, Ray L., 200, 1441 Welton St. (Ray L. Merrill) Creagh , Peter J., 1211 Colorado Ave. (Peter Moberly , West & Calvin , 610 California Bldg. J. Creagh) (Leo W. Rhodes) Dalby , Walter E., 310 First National Bank Nell, Louis E., 102 Keith Bldg. (Louis E. Bldg. (Walter E. Dalby) Nell) Ernst & Ernst , 406 First National Bank Bldg. Peat , Marwick , Mitchell & Co., 910 United (John E. McNulty, Jr., Manager) States National Bank Bldg. (John C. Eige­ Parent , Robert L., 210 Electric Bldg. (Robert man, David McE. Watson) L. Parent) Permut , A. H., 1641 Stout St. (A. H. Permut) Greeley Quinette , Wm. H., 603 Railway Exchange Bldg. (Wm. H. Quinette) Huneke , W. H., P. O. Box 701 (William H. Redeker , Stanley & Ahlberg , 822 University Huneke) Bldg. (Axel C. Ahlberg, Allen Redeker, Mel­ Miller, Albert R., Coronado Bldg. (Albert vin A. Redeker, Thomas E. Stanley) R. Miller) Schmitz , Paul L., 631 United States National Mueller , Ray C., 712 10th St. (Ray C. Bank Bldg. (2) (Paul L. Schmitz) Mueller) Smith , Montgomery R., 610 California Bldg. (Montgomery R. Smith) La Junta Stewart , Edward M., 1654 Broadway (Edward Rollins , Robert W., Box 13 (Robert W. M. Stewart) Rollins) Stone , Marvin L., 414 Colorado Bldg. (Marvin L. Stone) Lakewood Sweeney , Thomas M., 475 Garfield St. Bromley , N. D., 7314 W. Colfax Ave. (Geo. (Thomas M. Sweeney) N. D. Bromley) Tarr , John S., 3264 S. Albion (John Tarr) Von Tobel and Carr , 405 Chamber of Com­ Lamar merce Bldg. (Russell W. Carr, Julius Von De Spain , Charles C., P. O. Box 918 (Charles Tobel) C. De Spain) Wilch & Roelofs , 825 Denver National Bank Bldg. (Harvey E. Roelofs, L. D. Wilch) Pueblo Wilkins , Charles M. & Co., 235 Equitable Becker , Clayton A., Thatcher Bldg. (Clayton Bldg. (Charles M. Wilkins) A. Becker) Young , McMahon and Moore , 413 Midland Kaempfer & Kaempfer , 309 Thatcher Bldg. Savings Bldg. (T. Raymond Young) (William G. McDonald, Jr.) Connecticut Bridgeport Powel , John , 955 Main St. (John Powel) Buckley , Jeremiah S., 1188 Main St. (3) Pjura , Paul P., 1188 Main St. (Paul P. Pjura) (Jeremiah S. Buckley) Smith , Joseph Y., 1115 Main St. (Joseph Y. Caposella and Bernnard , 886 Main St. (3) Smith) (Joseph F. Caposella, Jr., Henry Bernnard) Stern , Henry L., 308, 114 State St. (Henry L. Cody , John F., 226, 240 Fairfield Ave. (John ‘ Stern) F. Cody) Venman , John H., 114 State St. (John H. Cohen & Engelson , 1188 Main St. (Louis I. Venman) Cohen, David Engelson) Friedberg , Milton H. & Co., 880 Main St. Danbury (Harry W. Babineau, Milton H. Friedberg, Robinson , Frederick F., 31 West St. (Freder­ Henry L. Katz, George W. Meder, Frederick ick F. Robinson) R. Newport) Tornborgh , Bert V. & Co., 31 West St. (Bert Gaspierik , Edward , 83 Fairfield Ave. (Edward V. Tornborgh) Gaspier ik) Hope , J. William & Company , 886 Main St. Danielson (Everett W. Delaney, J. William Hope, James F. O’Connor) Tillinghast , Howard A., 270 N. Main St. Isaacs , Edward & Company , 955 Main St. (Howard Alva Tillinghast) (Alexander Jaffee) Kaufman , Paul , 945 Main St. (Paul Kaufman) Derby Koehler , Harry G., 955 Main St. (3) (Harry Ritch , Edward L. & Co., 221 Main St. (David G. Koehler) J. Greenberg) Kornblut , Irving L., 83 Fairfield Ave. (Irving L. Kornblut) Fairfield McGloon , John H., 955 Main St. (3) (John H. McGloon) Leask , John M., Jr., 1432 Post Rd. (John M. Morrell , Prinzing & Company , 886 Main St. Leask, Jr.) (Theodore P. Knecht, Alexander Nestor, Varholy , Stephen V., 225 Knapps Highway Joseph Pennington, II, Edward Sarka) (Stephen V. Varholy) Firm List of Members 299

CONNECTICUT (Continued) Greenwich Meriden Allen , Cassidy & Co., 34 E. Putnam Ave. Wasserman , Leon , 8 W. Main St. (Leon (Robert F. Cassidy) Wasserman) Lang and Katz , 17 Smith Bldg. (Mortimer Katz) Middletown iendieck W & Co., 55 Arch St. (Clifford W. Knust . Everett & Cambria , 164 Court St. Wiendieck, Elwood Wiendieck) (Guy Cambria, Anthony Skorupski) Hartford New Canaan Apter & Franklin , 75 Pearl St. (Herman Franklin) Frost , Edwin D., 2 Holmewood Lane (Edwin Brewer, S. G. & Company , 36 Pearl St. (David D. Frost) Schwartz) Brown , Warren M., 49 Pearl St. (Warren New Haven M. Brown) Antonio , Harry M., 185 Church St. (Harry Burns & Whittlesey , 15 Lewis St. (J. Har­ M. Antonio) old Burns, Willis S. Whittlesey, Jr.) Bailey , Hornstein & Moore , 152 Temple St. Cole , Manuel , 111 Pearl St. (Manuel Cole) (M. E. Bailey, Reuben Moore) Epstein , Kostin and Company , 42 Asylum Baker , Goodyear & Company , 215 Church St. St. (E. Allan Epstein, Max M. Epstein, (Durwood Alton Blaisdell, Genevieve Marie Samuel J. Kostin) Bohan, George S. Stearns, Jr.) Kling and Orenstein , 464 Farmington Ave. Braverman and Co ., 125 Temple St. (Rubin R. (5) (Merwin S. Orenstein) Braverman) Hadfield , Rothwell , Soule & Coates , 750 Byxbee , T. M. Company , 157 Church St. (Paul Main St. (3) (Charles F. Coates, Albert A. Derbacher, Clarence L. Johnson, Leonard Dixon, Jr., James W. Hickey, Martin A. B. Johnson) Hines, John J. Joyce) Fischer , Frederick F., 185 Church St. Hathaway , Edwin B. & Co., 805 Main St. (Frederick F. Fischer) (Edwin B. Hathaway) Finsmith , Brodner & Co., 216 Crown St. (Ir­ Jacobs , Harry , 242 Trumbull St. (Harry ving L. Finsmith) Jacobs) Gessner , Harold P., 151 Court St. (Harold P. Kircaldie , Randall & McNab , 18 Asylum St. Gessner) (Arthur J. Piller, Arthur Randall) Jacobs , Earle E., Jr., 42 Church St. (Earle Knapp , Charles W., 75 Pearl St. (Charles W. E. Jacobs, Jr.) Knapp) Kircaldie , Randall & McNab , 216 Crown St. Knust , Everett & Cambria , 15 Lewis St. (John C McNab, George J. Nowak, James (Edgar J. Cossette, Jr., Edward H. Heilman, M. Noyes) Jr., Henry Knust, William R. Reader) Konowitz , Jack , 152 Temple St. (Jack Kono- Krauskopf , Joseph , 410 Asylum St. (Joseph witz) Krauskopf) Korman , Irving B., 152 Temple St. (Irving B. Laski , Thaddeus H., 410 Asylum St. (Thad­ Korman) deus H. Laski) Ladin , Freedman and Vitale , 152 Temple St. Musgrave & Company , 36 Pearl St. (Walter (Luciano A. Vitale) Alexander Musgrave) Lasky , Irving E., 205 Church St. (Irving E. Perlysky , Louis & Co., 111 Pearl St. (Louis Lasky) Perlysky) Mendelsohn , George & Company , 129 Church St. (George Mendelsohn) Raphael , Edward , 18 Asylum St. (Edward Novaro and Company , 405 Temple St. (Frank Raphael) L. Novaro, Yale G. Pecker) Rapport , R. Reuben , 111 Pearl St. (R. Reuben Petze and Company , 205 Church St. (Nina P. Rapport) Hudson Arnold, Edward I. Petze, Marino Roller , Sidney C., 211 Walnut St. (Sidney Possidente) C. Roller) Pollowitz , Reuben , 129 Church St. (Reuben Rosen , Herman Robert , 242 Trumbull St. Pollowitz) (3) (Herman Robert Rosen) Puester , August , 405 Temple St. (August St. Germain , Arthur M., 130 Washington St. Puester) (Arthur M. St. Germain) Rolnick , Abraham A., 152 Temple St. (Abra­ Schaffman , A., 68 Pratt St. (Abraham Schaff­ ham A. Rolnick) man) Sagal , Lewis, & Company , 152 Temple St. Schwartz , Harry K., 11 Asylum St. (Harry (Kathryn Sagal, Lewis Sagal) K. Schwartz) Sahl , Paul , 125 Temple St. (Paul Sahl) Scovell , Wellington & Company , First Na­ Schweitzer , Bernard , 49 Pearl St. (Bernard tional Bank Bldg. (Daniel Schmitt, Jr., Man­ Schweitzer) ager) Sigal , Nathan A., 742 Asylum St. (Nathan Seward and Monde , 205 Church St. (10) A. Sigal) (George W. Childs, Jr., J. Harold Cobb, Ken­ Sinick & Shapiro , 190 Trumbull St. (Julius neth W. Hadley, Joseph J. Hartnett, Emil J. S. Shapiro, Solomon C. Sinick) Monde, Harold E. Monde, Conrad Soder- Siskin , Robert S., 410 Asylum St. (3) (Robert blom) S. Siskin) Smernoff , Henry G., 152 Temple St. (Henry Troub , Leonard & Company , 750 Main St. (3) G. Smernoff) (Bernard Blum, Leonard M. Troub) Weinstein and Timm, 185 Church St. (Nor­ Webster, Blanchard & Willard , 15 Lewis St. bert S. O’Neil, Daniel G. Weinstein) (Maurice L. Blanchard, Wallace William Weinstein -Yaffie & Co., 195 Church St. Willard) (Arthur H. Yaffle) Manchester New London Ross, Raymond A., 634 Woodbridge St. (Ray­ Mandel , Mischa , 177 Ocean Ave. (Mischa mond A. Ross) Mandel) 300 American Institute of Accountants

CONNECTICUT (Continued) Nye , G. Lawrie , P. O. Box 334 (G. Lawrie Kiely , Charles J., Professional Bldg., Ridge­ Nye) way Center (Charles J. Kiely) Thall , Morris , 309 State St. (Morris Thall) Klinkowski and Kelemen , 79 Prospect St. White , William Z., 220 Dewart Bldg. (Wil­ (W. J. Kelemen) liam Z. White) Kweskin , Bernard , 308 Atlantic St. (Bernard Kweskin) Norwalk Curtis , George E., 11 Mott Ave. (George E. Stratford Curtis) Johnson , Carl R., 237 Mt. Pleasant Ave. (Carl Macaluso & Nardi , 3 Belden Ave. (Nicholas R. Johnson) J. Nardi, Jr.) Torrington Norwich Adorno , Marshall S., 40 Main St. (Marshall Kivell , Paul , 16 Franklin St. (Paul Kivell) S. Adorno) Meyers , John C., 63 Broadway (John C. Malham , William J., 30 Mason St. (William Meyers) J. Malham) Norwichtown Wallingford Heilman , Edward Holland , 10 Scotland Rd. Rawden , Walter J., 50 N. Main St. (Walter (Edward Holland Heilman) J. Rawden) Waterbury Rowayton Alexander , Maurice , 51 W. Main St. (Maurice Parr , William H., Ledge Rd. (William H. Alexander) Parr) Child , Lawson & Leonard , 43 E. Main St. (Chester P. Child, Harry E. Leonard) Sandy Hook Cohen , Edward , 29 Field St. (Edward Cohen) McGlinchy , Frank C., (Frank C. McGlinchy) Connors , George M. & Company , 19 Willow St. (George M. Connors, Robert J. Morrissey) Seymour Gancher , Louis , 109 Bank St. (2) (Louis Carrington , Cox and Company , 17 Main St. Gancher) McCann , Winston C., 20 E. Main St. (Winston (Franklyn H. Carrington) C. McCann) South Norwalk Peat , Marwick , Mitchell & Co., 48 Leaven­ worth St. (Ernest H. Ring) Raskin , Resnick and Meister, 74 Washington Zucker , Bernard J., 111 W. Main St. (Bernard St. (Daniel Meister) J. Zucker) Robinson , Preece & Co., 66 N. Main St. (Frank N. Robinson) West Hartford Miller, Robert Davis , 62 LaSalle Rd. (Robert Stamford Davis Miller) Cantore , J. Michael , 303 Main St. (J. Michael Cantore) Willimantic Bruneau & Von Minden , 26 Sixth St. (Robert Miller, Stanley A., 33 Church St. (Stanley J. Bruneau) A. Miller) Hadfield , Rothwell , Soule & Coates , 1 At­ Stevens , H. Wilbur , 781 Main St. (H. W. lantic St. (A. Stanley Harmon) Stevens)

Delaware Wilmington Mack & Company , 606 Equitable Trust Bldg. Belfint , C. I. & Company , North American (Harry J. Mack) Bldg. (Charles I. Belfint, Sol Fink) McConnell & Breiden , 200 W. 9th St. Burns , Isaacson & Stolper , Commercial Trust (Clarence A. Cover) Bldg. (99) (Bernard B. Isaacson, Benjamin Munsey , Minor , Jr., 14 E. 43rd St. (Minor Stolper) Munsey, Jr.) Coe , Campbell & Lukens , 3007 DuPont Bldg. Quigley , Paul W., 201 Fallon Ave., Woodcrest (Alfred H. Coe, Paul W. Lukens) (Paul W. Quigley) Deppert & Gunnip , 12th and Tatnall Sts. Rose , Rich & Co., 214 W. 10th St. (Harold (Harry E. Deppert, Frank A. Gunnip) Rose) Haggerty & Haggerty , 1011 Washington St. Scovell , Wellington & Company , Equitable (Alice Hayes Haggerty, Joseph I. Haggerty) Bldg. (Harry J. Mack, Manager) Lyons , Desmond A., 410 N. American Bldg. Seiden , Jay J., North American Bldg. (Jay J. (Desmond A. Lyons) Seiden)

District of Columbia Abensohn , Seymour S., 6031 3rd St, N. W. Berg , John , 815 15th St, N. W. (John Berg) (Seymour S. Abensohn) Bernstein , Oscar J. & Co., 1131 15th St., Andersen , Authur & Co., 777 14th St., N. W. N. W. (Oscar J. Bernstein) (5) (M. Everett Parkinson) Bobys , Harold J. 604 Cafritz Bldg. (Harold J. Bailey , Ralph L., Woodward Bldg. (Ralph L. Bobys) Bailey) Bard , John A., 1000 Shoreham Bldg. (John Bond , Lewis F., 713 Southern Bldg. (Lewis F. Andrew Bard) Bond) Bellino , Carmine S., 917 15th St, N. W. Breslauer , Max G., 411 Albee Bldg. (5) (Max (Carmine S. Bellino) G. Breslauer) Firm List of Members 301

DISTRICT OF COLUMBIA (Continued) Buchanan Wm. Gordon & Co., Metropolitan Lee, White & Company , Investment Bldg. Bank Bldg. (Wm. Gordon Buchanan) (Vinton E. Lee) Burke , Landsberg and Gerber, 501 Colorado Leopold & Linowes , Dupont Circle Bldg. Bldg. (Samuel C. Cohn) (David F. Linowes) Bush , Floyd W., 1025 Vermont Ave., N. W. Levin , Urciolo and Co ., 927 15th St., N. W. (Floyd W. Bush) (Sam Levin) Caplan , Percy I., Washington Loan & Trust Levitan , S. W. & Company , 610 Bond Bldg. Bldg. (Percy I. Caplan) (Bertram R. Abramson, Simon W. Levitan) Chappell , F. S. & Company , 725 15th St., N. Lorenz , Eugene H., Investment Bldg. (Eugene W. (Frank S. Chappell) H. Lorenz) Charlton , Millard T., 1507 M St., N. W. Lybrand , Ross Bros . & Montgomery , 916 In­ (Millard T. Charlton) vestment Bldg. (5) (Mark E. Richardson) Clabaugh , Wm. & Co., 1128 Warner Bldg. Matthews , Sickles and Company , 1010 Ver­ (S. Frank Levy) mont Ave., N. W. (Paul Matthews, Thomas Cohen , Samuel H., 1025 Vermont Ave., N. W. W. Menefee, William G. Sickles) (Samuel H. Cohen) McGann , Theodore & Co., 1025 Connecticut Cole , Ralph , 6230 3rd St., N. W. (Ralph Cole) Ave., N. W. (Theodore McGann) Councilor , Buchanan , Mitchell & Hayes , McGinley and McGinley , 927 Union Trust Wire Bldg. (W. Baldwin Buchanan, James Bldg. (John B. McGinley, Leo F. McGinley) A. Councilor, Jr., Edward E. Hayes, Dennison Motyka , Joseph G., Southern Bldg. (Joseph G. L. Mitchell, Edna H. Nick) Motyka) Crowell , Rusco H., 1025 Connecticut Ave., Moyer , Joseph K., 1343 H St., N. W. (Joseph N. W. (6) (Rusco H. Crowell) K. Moyer) Emanuel and Pear , 902 20th St., N. W. Nickson , T. B. & Co., 1424 K St., N. W. (Theo­ (Meyer M. Emanuel, Jr.) dore B. Nickson) Ernst & Ernst , 1329 E St., N. W. (4) (Her­ Odor , E. Franklin , 406, 1101 Vermont Ave., bert A. Mihills) N. W. (E. Franklin Odor) Feller, John E. O. & Son , 1010 Vermont Ave., Oehmann , J. Henry & Co., 314 Washington N. W. (John E. O. Feller) Bldg. (J. Henry Oehmann, Paul B. Oehmann) Ferguson , Forrest E. & Co., 1215 16th St., Oksner , Melvin R., 730 11th St., N. W. (Mel­ N. W. (6) (Martin S. Dembo, Forrest E. vin R. Oksner) Ferguson) Oshinsky and Cohen , 412 5th St., N. W. (Sol Florance , Raymond M. & Co., 1128 Warner Oshinsky) Bldg. (Raymond M. Florance) Owens , Henry S. & Co., 1028 Connecticut Ave., Frank , Max , 1025 Vermont Ave., N. W. (Max N. W. (Henry S. Owens, Edward Kenneth Frank) Rouse) Frantz , Frank C., 1621 Connecticut Ave., N. Peat , Marwick , Mitchell & Co., American W. (Frank C. Frantz) Security Bldg. (Bernard W. Cochran, Man­ Gillis, James E., 1010 Vermont Ave. (James ager) E. Gillis) Philipson , Robert & Co., 1700 Eye St., N. W. Glazer , Herman , 1325 Whittier Pl., N. W. (Robert A. Philipson) (12) (Herman Glazer) Pincus , Arthur , 1406 G St., N. W. (Arthur Goodner , Geo . E. H., Munsey Bldg. (Geo. E. H. Pincus) Goodner) Pinson , William B., 1011 New Hampshire Graham , G. P. & Company , 517 Metropolitan Ave., N. W. (William B. Pinson) Bank Bldg. (Herman O. Corder, Goodwin P. Pratt , Lester A. & Company , 719 15th St., Graham, A. O’Neill) N. W. (Lester A. Pratt) Grossberg , Louis C., 1709 H St., N. W. (Louis Price Waterhouse & Co., 1000 Vermont Ave., C. Grossberg) N. W. (5) (B. H. DeVos, Manager) Gruber , David M., 1010 Vermont Ave., N. W. Rankin , R. G. & Co., 730 15th St., N. W. (Orin (5) (David M. Gruber) O. Roundy) Hariton , Morris B., Investment Bldg. (5) Rees, James H. & Co., National Press Bldg. (Morris B. Hariton) (4) (James H. Rees) Harrill , Byron J., 627 Washington Loan & Regardie and Brooks , 1625 Eye St. (6) (David Trust Bldg. (Byron J. Harrill) Brooks, Benjamin F. Regardie) Herl, John A., 1507 M St., N. W. (5) (John Savage , Julian , 1625 Eye St., N. W. (Julian A. Herl) Savage) Hoffmeister , Thomas M., 603, 724 9th St., Sawyer , James W., 1160 21st St., N. W. N. W. (Thomas M. Hoffmeister) (James W. Sawyer) Horwath & Horwath , Shoreham Bldg. (5) Selwyn , Frank , 1025 Vermont Ave., N. W. (Arnold P. Jorgensen, Elmer William Kallio) (Frank Selwyn) Howarth and Kefauver , Shoreham Bldg. (5) Silbert, Victor , 728 17th St., N. W. (Victor (Thomas Howarth, Clarence E. Kefauver, Jr.) Silbert) Hoye , Schell S., 1740 K St., N. W. (Schell Sinker , Julius , 847 Washington Bldg. (Julius Stutzman Hoye) Sinker) Jansson , Eric G., 815 15th St., N. W. (Eric Smith , Samuel J., 910 17th St., N. W. (Samuel G. Jansson) J. Smith) Jester, James G., 916 16th St., N. W. (James Snyder , Farr and Company ,. 1000 Vermont G. Jester) Ave.. N. W. (Samuel H. Claiborne, Lionel B. Johnson , O’Neal M., 1105 Barr Bldg. (O’Neal Farr, D. W. Stanton, Arthur J. Bruner) M. Johnson) picer rank Kendrick , Wayne & Company , Rust Bldg. S , F A., 863 National Press Bldg. (Wayne Kendrick, Laurence O. Manley, (Frank A. Spicer) Maurice A. Martin, T. Delos Paxman) Stovall , C. B. & Co., 815 15th St., N. W. Kershenbaum , Charles & Co., 327 Southern (Clyde B. Stovall) Bldg. (Charles Kershenbaum) Stoy , Malone & Company , 1757 K St., N. W. Koster , Marinus , 1011 20th St., N. W. (John C. Little, James T. Malone, John M. (Marinus Koster) Stoy) Lang , Raymond E., 553 Washington Bldg. Sweeney , Henry W. & Company , 729 15th St. (Raymond E. Lang) N. W. (A. I. Sheehan) 302 American Institute of Accountants

DISTRICT OF COLUMBIA (Continued) Switkes , Joseph N., 1319 F St., N. W. (4) Utley , Frederic D. 1145 Munsey Bldg. (Fred­ (Joseph N. Switkes) eric D. Utley) Tepper, Matthew & Company , 1406 G St., Verkouteren , Ricketts & Co., 737 Woodward N. W. (Matthew Tepper) Bldg. (John H. Verkouteren) Tiedemann , Berthold D., 615 F St., N. W. (Berthold D. Tiedemann) Yates , J. Roger , Tower Bldg. (J. Roger Yates) Turner and Ryan , 1200 15th St., N. W. (May­ Wilder , Henry Murray , Continental Bldg. nard T. Ryan, Harry B. Turner) (Henry Murray Wilder) Understein , Jack , Arlington Bldg. (Jack Un­ Yurow , Louis 331 Woodward Bldg. (Louis derstein) Yurow)

Florida Bartow Hollywood Nunez , George T., P. O. Box 385 (George T. Salter , Abraham J., 1943 Hollywood Blvd. Nunez) (Abraham Salter) Belle Glade Jacksonville Bamford , Walter C., Elsberry Bldg. (Walter Andrews , Merrill H., 517 Laura St. (2) C. Bamford) (Merrill H. Andrews) Rhodes , William B., Box 819 (William B. Armstrong , Pendleton R., 400 Consolidated Rhodes) Bldg. (Pendleton R. Armstrong) Blitch , Gordon P. & Company , 505 Graham Bradenton Bldg. (Gordon P. Blitch, H. Lynton Tyson) Valdes & Johnson , 1224 Manatee Ave., W. Bradford , H. B., 1702 Barnett National Bank (Harold C. Johnson, James F. Valdes) Bldg. (H. B. Bradford) Goodrich & Varnedoe , 400 Baptist Bldg. (2) Clearwater (Charles H. Goodrich, I. J. Varnedoe) Crown & Company , 126 Legal Bldg. (W. E. Hall and Fisher , 1410 Barnett National Bank Crown, Jr., Robert M. McCrillus) Bldg. (Richard Lee Barnes, P. W. Fisher) Turnburke , H. M., Manson Arcade (H. M. Hartman and Sack , 307 Clark Bldg. (Joseph Turnburke) Hartman, Ely J. Sack) Haskins & Sells, 1825 Barnett National Bank Coral Gables Bldg. (2) (Robert L. Reamy) Conroy , John F., 438 Aragon Ave. (John F. James and Harris , 122 W. Forsyth St. (P. Y. Conroy) Harris, Benjamin E. James) Heck , James M., 208 Navarre Ave. (James M. Herndon , Winfred L., Jr., 4929 Bridgewater Heck) Circle (Winfred L. Herndon, Jr.) Mann , Issie B., 1332 Asturia Ave. (Issie B. Johnson , Charles W., Jr., 2720 Park St. Mann) (Charles W. Johnson, Jr.) Miller, Rollin E., 220 Miracle Mile (Rollin Lucas , Jack W., American National Bank Bldg. E. Miller) (Jack W. Lucas) Morris , Clarence C., 220 Catalonia Ave. McGuian , Harold C., 700 Consolidated Bldg. (Clarence C. Morris) (Harold C. McGuigan) Walz , Ray J., 304 First National Bank Bldg. Milligan & Burke , 925 Barnett Bank Bldg. (34) (Ray J. Walz) (J. W. Burke, C. K. Milligan, George L. Milligan, J. F. Rivers, II) Daytona Beach Oosterhoudt , O. J., 1009 Barnett National Genter , Frank M., 8, 118 Volusia Ave. (Frank Bank Bldg. (O. J. Oosterhoudt) M. Genter) Rieders , Fink & Co., Graham Bldg. (2) (Aaron Hogle , Francis M., Jr., 219 Magnolia Ave. Davis, Malvern B. Fink, Richard P. Johnson, (Francis M. Hogle, Jr.) Robert Rieders) Pentland & Robertson , 126½ Volusia Ave. St. John , N. D., 118 E. Bay St. (N. D. St. (James L. Robertson) John) Smith , D. A. & Company , 224 Hildebrandt Dunedin Bldg. (William B. Ryan, Ralph Y. Smith) Smoak , Davis & Nixon , 310 Seminole Bldg. Lord , Elbridge L., Box 548 (Elbridge L. Lord) (Jewell A. Davis, Francis C. Nixon, Paul R. Ft. Lauderdale Smoak, C. A. Wetherington) Farmer , Edward W., 2606 Sea Island Dr. (Ed­ Key West ward W. Farmer) Lindfors , Chas . H., 119 S. E. First Ave. Curry , Eric G., 518 Southard St. (Eric G. (Chas. H. Lindfors) Curry) Phillips , Joseph E., 212 Hector Bldg. (Joseph Lake City E. Phillips) Darby and Darby , The Peoples Hardware Bldg. Fort Myers (Drakon B. Odom) Allen & Gilliam , P. O. Box 1306 (George E. Lakeland Allen, Rexford W. Gilliam) Borde , George H., Jr., 1027^4 S. Florida Ave. (George H. Borde, Jr.) Fort Pierce Bunting , Comer & Tripp, Marble Arcade Bldg. McAlpin , Ira M., Jr., 202. Sunrise Theatre (Carl G. Tripp) Bldg. (Ira Malcolm McAlpin, Jr.) Purvis , Evans , Gray and Powers , 211 Pro­ fessional Bldg. (Robert P. Evans) Gainesville Lake Wales Purvis , Gray and Powers , 11 W. University Ave (Howard W. Gray, William M. Patton, Bunting & Comer , State Bank Bldg. (Norman Earl P. Powers, Roy L. Purvis) H. Bunting, H. J. Comer, Jr.) Firm List of Members 303

FLORIDA (Continued) Lake Worth Schuyler Walter L., 907 Ingraham Bldg. List, Joel , 828 Lake Ave. (Joel List) (Walter L. Schuyler) Schwartz , George , 2904 Biscayne Blvd. (37) Miami (George Schwartz) Abess, Morgan , Altemus & Weinberg , 1620 Severy , Everett W., 4125 N. W. Seventh DuPont Bldg. (Leonard L. Abess, Robert M. Ave. (Everett W. Severy) Altemus, Michael J. Franco, Robert M. Mor­ Smethurst & Parker , Shoreland Bldg. (Louis gan, Morris W. Weinberg) M. Dessaint, Charles Palmer Parker) Bearden & Dixon , 1015 Langford Bldg. (Ralph Tait , Edward B., 8015 N. E. Second Ave. H. Bearden, Jr.) (Edward B. Tait) Bernstein , Barney , 418 Pan American Bank Terry , Leland E., DuPont Bldg. (Leland E. Bldg. (32) (Barney Bernstein) Terry) Callahan & Stuzin , 1225 DuPont Bldg. (Wil­ Tytell , Bernard , 20 S. E. Third Ave. (Bern­ liam Jackson Callahan, David Stuzin) ard Tytell) Cohen , Murray G., 418 Pan American Bank Weber, Thompson & Lefcourt , 217 Shoreland Bldg. (32) (Murray G. Cohen) Bldg. (Sidney Lefcourt, Otto F. Weber) Coleman and Sammons , 605 Biscayne Bldg. Weiss, Paul J., 1002 Pan American Bank Bldg. (Clem H. Sammons, Jr.) (Paul J. Weiss) Coleman , Maxwell L., 606 Biscayne Bldg. Williams and Kaiser , 443 Seybold Bldg. (32) (Maxwell L. Coleman) (Julius H. Kaiser, Elmo H. Williams) Dunn -Rankin , Frederic & Co., 1507 Pan American Bank Bldg. (Frederic Dunn-Ran­ Miami Beach kin, Eleanor M. Ryan) Benjamin , Edward G., Miami Beach First Na­ Erwin , Chester D., 550 Brickell Ave. (32) tional Bank Bldg. (Edward G. Benjamin) (Chester D. Erwin) Blumin & Roberts , 420 Lincoln Rd. (E. D. Feld , Max P., 310 Langford Bldg. (Max P. Ashman, Robert A. Becker, Harry Blumin, Feld) S. J. Morrow, Charles S. Roberts) Gillman , Louis , 1224 Ingraham Bldg. (Louis Dilner , Philip W., 420 Lincoln Rd. (Philip Gillman) W. Dilner) Gluick , Lewis, 946 S. W. 4th St. (36) (Lewis Eber, Victor I., 600 Lincoln Road Bldg. (Vic­ Gluick) tor I. Eber) Goldstein , Benjamin B., 1403 DuPont Bldg. Friedman , Edward , 1655 Drexel Ave. (Edward (Benjamin B. Goldberg) Friedman) Graham , Harry B., 1005 Seybold Bldg. (Harry Furman , M. G., 263 Mercantile National Bank B. Graham) Bldg. (M. G. Furman) Graham & Blanton , 839 Ingraham Bldg. (Ed­ Kantzler and Radler , 420 Lincoln Rd. (Saul ward A. Blanton, George Graham) Radler) Hall , David W., 848 Ingraham Bldg. (David Lotterman , Louis , 235 Lincoln Rd. (Louis W. Hall) Letterman) Hartmann , M. F., 547 Seybold Bldg. (M. F. Olshen , J. W., 206, 420 Lincoln Rd. (J. W. Hartmann) Olshen) Hinton , Harry L., 135 S. W. Fifteenth Ave. Simkowitz , Isidore B., 350 Lincoln Rd. (Isi­ (Harry L. Hinton) dore B. Simkowitz) Horwath & Horwath , Alfred I. duPont Bldg. Singer & Holly , 311 Lincoln Rd. (Edward A. (C. Vernon Kane) Holly, Arthur Singer) Hurwitz & Veach , 223 E. Flagler St. (32) Smith , Aaron , Versailles Hotel, 35th and Col­ (R. L. Veach) lins Ave. (Aaron Smith) La Salle , Athos L., 27 S. W. Seventh Ave. Wasserman , Sidney , 420 Lincoln Rd. (Sidney (Athos L. LaSalle) Wasserman) Levine , Saul S. 1342 S. W. 15th St. (Saul S. Weiss & Singer , 420 Lincoln Rd. (Seymour Levine) Singer, Eugene J. Weiss) Lynch , Thomas P., 1002 Pan American Bank Wellisch , Kurt , 350 Lincoln Rd. (Kurt Wel­ Bldg. (Thomas P. Lynch) lisch) Matthews , John A., 620 Pan American Bank Ocala Bldg. (John A. Matthews) Baer , Robert H., 308 Professional Bldg. Mayers , Eugene , 1436 S. W. 17th St. (Eugene (Robert H. Baer) Mayers) McClain & Bolger , 1542 DuPont Bldg. (James Orlando L. Bolger, A. H. McClain) Boone & Kilgore , 111 E. Robinson Ave. (John Mermell, Mac , 1404 Biscayne Bldg. (Mac W. Boone, Forrest A. Kilgore, Jr.) Mermell) Colley & Trumbower , Rutland Bldg. (Charles Parker , Robert , 2170 N. W. 58th St. (Robert C. Colley, Jr., Jerrold S. Trumbower) Parker) Evans , A. Ross, 505 Florida Bank Bldg. (A. Pentland , Purvis , Keller & Company , 1701 Ross Evans) DuPont Bldg. (32) (Clayton L. Bullock, Ly­ Griffith & Johnston , P. O. Box 2007 (John don C. Conlon, Eugene T. Erb, James I. Kel­ A. Johnston) Potter , Loucks & Bower , 338 N. Main St. ler, Jr., Hugh F. Purvis, Kenneth D. Walker, (Angus S. Barlow, Harry W. Bower, John E. William R. Wright) Loucks, Clarence A. Peterson, Charles C. Post and Mahler , 10 N. E. Third Ave. (Joseph Potter, Charles M. Potter, Thomas E. Trip­ A. Post) lett) Resnek & Landis , 301 Roper Bldg. (32) (Leo Pribble, Wells & Laney , 409 American Bldg. Landis, Abraham Resnek) (Marion G. Laney, H. Irvin Wells) Ring , Mahony & Arner , 1202 DuPont Bldg. Wittenstein & Hartman , 409 Metcalf Bldg. (32) (William Warren Amer, W. S. Hey­ (Joseph Wittenstein) ward, John Mahony, Samuel L. Ready, John R. Ring, R. Warner Ring) Palm Beach Roth & Gottlieb , 634 Seybold Bldg. (Irving Cochrane , John P., Jr., 214 Royal Palm Way J. Gottlieb, Edward S. Roth, Louis R. Roth) (John P. Cochrane, Jr.) 304 American Institute of Accountants

FLORIDA (Continued) Panama City Bogue , Russell S. & Company , 501 Morgan Craft , Donald G., P. O. Box 797 (Donald G. St. (1) (Russell S. Bogue, William J. Braley, Craft) Frank O. Lee, Raymond V. Patrick, R. Bob Pope , Harold C., 142 Harrison Ave. (Harold Smith, George T. Vass) C. Pope) Cantrell , James F., 614 Wallace S. Bldg. (2) (James F. Cantrell) Pensacola Carlisle , Lawrence W., 222 Stovall Profes­ sional Bldg. (Lawrence W. Carlisle) Davis & Lundy , Florida National Bank Bldg. Darby and Darby , Stovall Professional Bldg. (E. H. Lundy, Jr.) (C. Dwight Darby, Richard E. Darby) Newkirk , H. D„ Kennedy Bldg. (H. D. New­ Falsone , Frank J., 180121st½ St. (Frank J. kirk) Falsone) Saltmarsh , Cleaveland & Gund , 6 W. Chase St. (Harold H. Cleaveland, Harold C. Gordon, Foy , Hubert V., First National Bank Bldg. Charles F. Gund, Thomas W. Saltmarsh, (Hubert V. Foy) Guida , Angelo , 217 N. Franklin St. (Angelo Julius Howard Spann) Guida) Hearing , F. A., 404 Marion St. (F. A. Hear­ Plant City ing) Bella , Nicholas J., P. O. Box 331 (Nicholas Marks , David L., 215, 409 E. Cass St. (David J. Bella) L. Marks) Meighen , Rex & Company , 1016 First Na­ Quincy tional Bank Bldg. (2) (Mark W. Eastland, Shepard and Curry and Quentin , Masonic Jr., Rex Meighen, Wm. H. Stafford, Robert Bldg. (Lawrence D. Quentin) E. Valdes) Miller, Charles S., Jr., 308 Tampa St. St. Petersburg (Charles S. Miller, Jr.) Brantley , J. Clinton , 15054 Gulf Blvd. (J. Montenegro , M. A. and Company , 811 Wal­ Clinton Brantley) lace S. Bldg. (Manuel A. Montenegro, Freder­ Fein , Gassner & Sullivan , 717 Times Bldg. ick T. Rodgers, J. Paul Smith, Wm. Marshall (Joseph Fein, Walter Scott, Norbert P. Sulli­ Smith, Jr.) van) Pentland & Cowles , 302 Wallace S. Bldg. Rabe , A. A., Box 501 (A. A. Rabe) (Frank Cowles) Sheldon , Curry & Masterson , 502 First Na­ Quinn , Jim, 420 First National Bank Bldg. tional Bank Bldg. (5) (Wilbert Ross Canning, (Jim Quinn) George B. Curry, Jr., Michael D. Masterson, Roehsner , Geo . H., 608 Tampa St. (Geo. H. E. R. Sheldon) Roehsner) Shepard and Klanderman , First Federal Bldg. Wilkins and Harvey , 306 Stovall Professional (Gerald E. Klanderman) Bldg. (Pierce J. Harvey) Vero Beach Sanford Bauer , Elmer J., P. O. Box 872 (Elmer J. Williams , George H., Jr., 204 Meisch Bldg. Bauer) (George H. Williams, Jr.) West Palm Beach Sarasota Cochrane , J. P., P. O. Box 2105 (John P. McLain , Lee W., 516 Palmer First National Cochrane) Divine , Wilbur F., 711 Guaranty Bldg. (Wil­ Bank Bldg. (Lee W. McLain) bur F. Divine) Himes and Himes, P. O. Box 1585 (Whitney Sulphur Springs B. Himes) Sperry , Joseph A., Sulphur Springs Hotel Keen , W. E., P. O. Box 347 (W. E. Keen) Lobby (Joseph A. Sperry) Shepard and Curry , 309 Citizens Bldg. (Byron T. Curry, Lee C. Shepard, Jr.) Tallahassee Stockton , William A., 512 Pan American Catledge , Wesley W., Jr., P. O. Box 291 Bldg. (William A. Stockton) (Wesley W. Catledge, Jr.) Winter Haven Tampa Waite , R. S., 423 Avenue B (R. S. Waite) Bigham , Jay E., 212 Franklin St. (Jay E. Big­ Winter Park ham) Pflug , J. Lynn , P. O. Box 813 (J. Lynn Pflug)

Georgia Albany Heckman , H. M. & Co., 190 W. View Dr. Anderson , Charles H., 212½ Broad Ave. (John F. Burke, H. M. Heckman) (Charles H. Anderson) Jerkins , Lee F., 703 Southern Mutual Bldg. Lippitt & Crouch , Bank of Albany Bldg. (J. Lee F. Jerkins) W. Crouch) McAlpine , E. E. 205 Broad Ave. (Eugene E. McAlpine) Atlanta Mount & Carter , Eatman Bldg. (John E. Lee, Jr., Theodore S. Mauldin) Adilman , Michael , 510 American Bldg. Puckett & Pierce, 205 Albany Theatre Bldg. (Michael Adilman) (James L. Pierce, Ray H. Puckett) Andersen , Arthur & Co., 711 William-Oliver Bldg. (3) (Albert J. Bows, Jr., William J. Athens Nettles) Cooley , M. S., 620 Southern Mutual Bldg. (Mc­ Anderson & Company , Rhodes-Haverty Bldg. Whorter S. Cooley) (J. E. Anderson) Firm List of Members 305

GEORGIA (Continued) Bagley , Charles P. & Co., 837 Citizens & Patrick , Ray H., Jr., 650 Boulevard N. E. Southern National Bank Bldg. (Charles P. (Ray H. Patrick, Jr.) Bagley) Peat , Marwick , Mitchell & Co., 1310 First Bansley , J. D. & Co., 1708 Candler Bldg. (John National Bank Bldg. (Wayne S. Traer) D. Bansley, Jr.) Pennington , George A. & Co., 1440 Citizens Bardin & Moore , 1023 William-Oliver Bldg. & Southern National Bank Bldg. (George A. (P. L. Bardin, Eugene F. Moore) Pennington, Carl Spraggins) Barnes , Askew , Mills & Company , 1018 Citi­ Price Waterhouse & Co., 1410 Candler Bldg. zens & Southern National Bank Bldg. (Mack (3) (H. M. Mercer, Manager) H. Barnes) Respess and Respess, 507 First National Bank Branch , Thomas W., 150 Peachtree Battle Bldg. (James L. Respess, Thomas S. Respess) Ave., N. W. (Thomas W. Branch) Richardson , Davis & Company , Citizens & Braswell , Ralph M., 45 Eighth St., N. E. Southern National Bank Bldg. (Lewis L. (Ralph M. Braswell) Davis, Edward Richardson, Hugh M. Stell) Brenner , Malcolm A. & Company , 1720 Roeser , Robert F., 901 William-Oliver Bldg. Candler Bldg. (Malcolm A. Brenner) (Robert F. Roeser) Brown , William J., 432 Hurt Bldg. (3) (Wil­ Sowell , A. Waldo , Jr., 1217 Citizens & South­ liam J. Hurt) ern Bank Bldg. (A. Waldo Sowell, Jr.) Butler , A. P., 411 Forsyth Bldg. (A. P. Butler) Stribling , W. W. Company , 1417 William- Campbell , Napier & Company , 830 W. Peach­ Oliver Bldg. (William Wendell Stribling) tree Bldg. (Claude M. Hamrick, Jr.) Troy & Birdsong , 202 Volunteer Bldg. (Ralph Carson & Avery , 801 William-Oliver Bldg. (3) H. Birdsong) (Thomas A. Avery, James B. Carson, M. Ellis Ulmer, Hubert E. & Company , 3084 Grand King, Theron F. Powell) View Ave., N. E. (Hubert E. Ulmer) Cheek , Herbert H., 513 Whitehead Bldg. Waite & Kendrick , 1308 Citizens & Southern (Herbert H. Cheek) National Bank Bldg. (Embry Mayes Kendrick, Cuba , Max M. & Company , 1345 Citizens & Arthur H. Waite, Jr.) Southern National Bank Bldg. (Joseph Cuba) Weber & Smith , 718 Grand Theatre Bldg. Eidson , Ham & Co., 825 Forsyth Bldg. (Allen (Hugh R. Smith, Jr., Thomas M. Weber) H. Eidson) Williford & Williford , William-Oliver Bldg. Ernst & Ernst , 14 Peachtree St. (3) (A. E. (John Oscar Williford) Gaik, D. R. Paige, Albert N. Patton) Young , Garber & Company , 605 First National Furr , L. T., 1602 Atlanta Federal Savings Bldg. Bank Bldg. (John W. Ford) (3) (Lester T. Furr) Gardner , Emmett F., 214 Palmer Bldg. (Em­ Augusta mett F. Gardner) Baird , George C. & Company , 801 Southern Gillespie and Larned , 707 Haas-Howell Bldg. Finance Bldg. (George C. Baird, Fleming M. (S. O. Gillespie, Mark V. Larned) Love) Gottenstrater & McClain , 306, 44 Pryor St., Bedingfield , McCutcheon & Bedingfield , N. E. (Erwin William Gottenstrater) 302 Masonic Bldg. (Roy B. McCutcheon, Jr.) Harris , Kerr, Forster & Company , 134 Peach­ Bf.ll, Louis K., 211 Marion Bldg. (Louis K. tree St. (Edmund Miller) Bell) Haskins & Sells, 1405 Healey Bldg. (3) (H. Bryan , Jesse Holliday , 23 Johnson Bldg. Ashlin Dykes, Lloyd L. Tompkins) (Jesse Holliday Bryan) Hemrick , Touchton & Co., 504 Whitehead Garvin , C. G., 405 Southern Finance Bldg. Bldg. (David C. Hemrick, Jr., Glenn A. (Clifford G. Garvin) Touchton) Markwalter , Victor , 1023 Southern Finance Hoffar , Ancus M. 782 Wildwood Rd., N. E. Bldg. (Victor Markwaiter) (Ancus M. Hoffar) Serotta , Elliott C., 322 S. F. C. Bldg. James , Porter & Associates , 1101 Hurt Bldg. (Elliott C. Serotta) (William Hardin James) Bremen Jamison , Charles W., 1105 Mortgage Guaran­ tee Bldg. (Charles W. Jamison) Wasdin , Gelon E., Box 78 (Gelon E. Wasdin) Jordan , J. Gwyn & Company , 710 Rhodes- Haverty Bldg. (George H. Herbert, Jr., J. Brunswick Gwyn Jordan) Gould and Company , 502 Gloucester St. (P. F. Karshner , Roy & Company , 214 Palmer Bldg. Gould) (Roy Karshner) Columbus Ketchum , Carlton B., 1108 Atlanta Federal Savings Bldg. (3) (Carlton B. Ketchum) Burns , Roy , 1017 Front Ave. (Roy Burns) Lafrentz , F. W. & Co., 806, 22 Marietta St. Crittenden and O’Kelley , 210 Columbus In­ (Hilary H. Gardner) terstate Bldg. (Edward Elwood O’Kelley) Dowdell , L. P. & Co., 438 Martin Bldg. (Louis Lowry , E. Clifford , 20 Peachtree Arcade Bldg. P. Dowdell) (E. Clifford Lowry) Leonard , West & Favors , Box 1222 (Jack C. Lybrand , Ross Bros . & Montgomery , Healey Favors, Leo J. Leonard, James K. West) Bldg. (3) (James P. Allen, Manager) Loflin , Wm. F. & Co., 312 Columbus Bank & Mesurac , Charles F., 837 Mentelle Dr., N. E. Trust Company Bldg. (William F. Loflin, (Charles F. Mesurac) James H. Willis) Michelmore , Wm. T., 44 Broad St. (Wm. T. Taylor , Baxter C., P. O. Box 1362 (Baxter C. Michelmore) Taylor) Morton , Arthur F. & Co., 1505 Candler Bldg. Wellborn , S. M., Jr., 308 Columbus Bank & (Byron P. Harris) Trust Company Bldg. (S. M. Wellborn, Jr.) Morton , U. A., 747 Hurt Bldg. (U. A. Morton) Cuthbert Mount & Carter , 800 Peachtree Bldg. (Ben W. Brannon, William J. Carter, Roy L. Ward, Crittenden , T. J., (T. J. Crittenden) Fred L. Windham) Osborn , W. R. & Company , 1605 William- Dalton Oliver Bldg. (William Robert Norton, Wil­ Dickson , J, K., 30 First National Bank Bldg. liam Raymond Osborn) (J. K. Dickson) 306 American Institute of Accountants

GEORGIA (Continued) Decatur Rome Tabor , W. F., 206 Watkins Bldg. (Wilbur Fisk Respess and Respess, National City Bank Bldg. Tabor) (John M. Read, Manager) Rudert , Ernest J., P. O. Box 748 (Ernest J. Douglas Rudert) Morse , W. H. & Company , (W. H. Morse) Savannah Gainesville Barnes , Askew , Mills & Company , 15 Dray­ Mount , E. M., 500 Jackson Bldg. (E. M. ton St. (Walter C. Askew, Jr., William A. Mount) Mills) Benken , Eugene Edwin , 405 American Bldg. Griffin (Eugene Edwin Benken) Lazard , B. A., 415 Liberty National Bank Bldg. McDowell , E. S., Jr., P. O. Box 1 (E. S. Mc­ (B. A. Lazard) Dowell, Jr.) O’Brien and Spillane , 1303 Savannah Bank & Trust Bldg. (Thomas J. O’Brien, Thomas Lagrange R. Spillane) Boatwright , J. K. & Co., O’Neal-Cleaveland Stein , Paul , 603 Realty Bldg. (Paul Stein) Bldg. (J. K. Boatwright) Stewart , Donald F., 318 E. Bay St. (Donald F. Stewart) Macon Backer , Sidney , 206 Bankers Insurance Bldg. Smyrna (Sidney Backer) Milroy , Ian , Route 2 (Ian Milroy) Backer and Fourcher , 1104 Bankers Insurance Bldg. (H. E. Fourcher, Jr.) Thomasville Bush , C. R., 516 First National Bank Bldg. Davis , Ellis P., 307 Scott Bldg. (Ellis P. (Clarence Richard Bush) Davis) Clifton , Truman W., 813 Bankers Insurance McCollum & Simmons , 207 Upchurch Bldg. Bldg. (Truman W. Clifton) (P. James McCollum, Charles R. Simmons Fincher , R. H., 302 Grand Bldg. (Robert Har­ Jr.) rold Fincher) Wilson , W. Lewis & Associates , 300 Scott Geoghegan & Norris , 1013 Bankers Insurance Bldg. (W. Lewis Wilson) Bldg. (Brooks Geoghegan, Albert L. Norris) Houston , Bernard , 502 First National Bank Tifton Bldg. (Bernard Houston) Herring , Gerald N., Jr., Box 524 (Gerald N. Walker and Meadors , 207 Professional Bldg. Herring) (W. A. Walker) Talmadge & Draffin , Golden Bldg. (Charles Allen Talmadge) Moultrie Talmadge & Draffin , P. O. Box 651 (F. M. Waycross Draffin) Dubose , Sam , Hinson Bldg. (Sam DuBose) Idaho Blackfoot Lewiston Jones , Darrold T., Box 589 (Darrold Thomas Hayden & Presnell , Weisgerber Bldg. (Philip Jones) W. Presnell) Nelson , Arvid R., 405 Breier Bldg. (Arvid R. Boise Nelson) Costello and Miller, 227 Idaho Bldg. (W. Franklin Miller) Moscow Deaton , M. T. and Company , 204 Idaho Bldg. Hayden , J. F., P. O. Box 245 (J. F. Hayden) (Lawrence A. Lephart) Dodge & Heazle , 602 First National Bank Bldg. Nampa (Virginia Dodge) Fox, Elmer W., 424 Eastman Bldg. (Elmer Severn , Russell , 208 12th Ave., S. (Russell Wellington Fox) Severn) Jennings , Clyde H. & Co., First National Bank Bldg. (Clyde H. Jennings, Jerold L. Wood) Pocatello Koke , Oscar I., 320 First National Bank Bldg. Bowen , Willard S., 217 Valentine Bldg. (Wil­ (Oscar I. Koke) lard S. Bowen) Middleton , Learned & Smith , 260 Sonna Burnett and Humpherys , Ross-Davis Bldg. Bldg. (Marcell Learned, Harold E. Smith) (Donald L. Burnett) Olson , Wm. A., 203 Idaho Bldg. (Wm. A. Deaton , M. T. and Company , 210 Central Olson) Bldg. (M. T. Deaton, Stanley W. Erickson, Smith , Gordon C., Jr., 328 Idaho Bldg. (Gor­ Ralph W. Mustard) don C. Smith, Jr.) Jordan , N. A., 508 Carlson Bldg. (N. A. Jor­ Wells, Baxter & Miller, 213 Sun Bldg. (Syl­ dan) vester Del Low) Twin Falls Gooding Deaton , M. T. and Company , Burkholder Bldg. Giese, James W., 538 S. Main (James W. Giese) (John H. Peterson) Idaho Falls Riddle , Vernon , Fidelity National Bank Bldg. (Vernon Riddle) Burnett and Humpherys , 219 Earl Bldg. (Max Wright Humpherys) Wallace Romack , R. E., Rogers Bldg. (Richard E. Romack) Randall & Magnuson , Scott Bldg. (H. F. Mag­ Williams and Gaskill , (Ruland E. Williams) nuson, L. J. Randall) Firm List of Members 307

Illinois Alton Andersen , Arthur & Co., 120 S. LaSalle St. Schlosses , C. J. & Co., 115 Market St. (C. J. (3) (Richard C. Brandt, Grant Chandler, Schlosser) Richard S. Claire, Lloyd I. Coveney, Everett C. Johnson, John O. Johnson, Charles W. Arlington Heights Jones, Charles D. McDaniel, Keith B. McKy, Russell H. Morrison, Hugh E. Nichols, Ford , Quentin K., 621 N. State Rd. (Quentin Robert L. Rosbe, Abraham Silvertrust, K. Ford) Leonard P. Spacek, Michael J. Sporrer) Laurin , E. F. and Associates , 104 E. North­ Andersen , Charles J. & Co., 10 S. LaSalle west Highway (Robert E. Schultheis) St. (Charles J. Andersen) Ashton Andrews , F. B. & Company , 1 N. LaSalle St. (Frederick B. Andrews) Gaskins , Tom O., (Tom O. Gaskins) Arndt , Mann & Sweeney , 134 N. LaSalle St. Aurora (Anthony J. Mann, William J. Sweeney) Arnold , William & Co., 105 W. Adams St. Benner , English , Maher & Bedel , 116a E. (G. G. Richards, Michael J. Schmaus) Main St. (C. M. Bedel) Ashman , Reedy & Co., 105 S. LaSalle St. Moore , George William , 200 Merchants Na­ (Lewis Ashman, Thomas J. Reedy) tional Bank Bldg. (George William Moore) Atlas , Arthur C., 77 W. Washington St. Podolak , Arthur L. & Co., 111 Donner Pl. (Arthur C. Atlas) (W. Charlie Hooper, Arthur L. Podolak) Auer , Jacob , 105 W. Adams St. (Jacob Auer) Bacon , Albert T. & Co., 1 LaSalle Street Berwyn Bldg. (Roger F. Dickinson, Russell P. Marek , L., 2113 East Ave. (Lada Marek) Hughes, Harold J. McAlpin, John J. Muszyn­ McGovern , John V., 6804 Windsor Ave. (John ski, Ralph B. Wascher) V. McGovern) Baer , Richard S., 134 N. LaSalle St. (2) Novak , Robert E., 3248 S. Cuyler Ave. (Richard S. Baer) (Robert E. Novak) Bagley , George and Company , 10 S. LaSalle Steinbrecher , E. E., 2225 S. Oak Park Ave. St. (George R. Bagley, Milton C. Ninne­ (E. E. Steinbrecher) mann, William Alan Youngquist) Barnard , Richard C., 77 W. Washington St. Bloomington (Richard C. Barnard) Grant , Alexander & Co., 11 E. Washington Baumann , Finney & Co., 208 S. LaSalle St. St. (William R. Mette, Paul Francis Schwaig- (Harry P. Baumann, Frederick R. Tredwell, hart, Jr.) Louis Werner) Becker , Samuel S. and Company , 33 S. Clark Cairo St. (Samuel S. Becker) Vernon , W. L., Halliday Estate Bldg. (W. L. Beckerman & Terrell, 188 W. Randolph St. Vernon) (1) (Benjamin Q. Beckerman, Edward Wayne Terrell) Carbondale Beckerman , Morton H., 4753 Broadway (Mor­ Curtis , Harry C., P. O. Drawer 680 (Harry ton H. Beckerman) C. Curtis) Bell, S. Alexander & Co., 66 E. South Water St. (1) (S. Alexander Bell) Carmi Berman , Marshall & Co., 1063 First National Cunningham , Tracy , The National Bank Bldg. Bank Bldg. (Herman Marshall Berman) (Tracy Cunningham) Berman , Weisbard & Hirsch , 188 W. Ran­ dolph St. (1) (Alois F. Cina, J. Charles Centralia Hirsch, George L. Weisbard) Bernfield , Alexander & Co., 188 W. Ran­ Glass , Donald Landon , 109 N. Poplar St. (Donald Landon Glass) dolph St. (Alexander Bernfield) Bernstein , Saul R., 221 N. LaSalle St. (1) Champaign (Saul R. Bernstein) Bernstein , Sidney , 77 W. Washington St. Andrews and Hunt , 118 S. Walnut St. (John (Sidney Bernstein) Harley Andrews, George E. Hunt, Jr.) Bernstein , Silberman & Co., 209 S. LaSalle Hays , Tanner & Co., 532 Robeson Bldg. St. (4) (Charles M. Bernstein, Ben Silber­ (Leonard K. Hays, Lewis Tanner) man) Lawrence , Charles , 107 E. Chalmers (Charles Billington , W. H. & Co., 135 S. LaSalle St. Lawrence) (William Howard Billington) Chicago Blumenfeld , Weiser, Friedman & Co., 188 Abbell, Maxwell & Company , 59 E. Van W. Randolph St. (Morris Weiser) Buren St. (5) (Joseph J. Abbell, Maxwell Blunt , Raymond S. & Company , 733 W. 64th Abbell, Isreal David Botnick, Frank E. Kass­ St. (21) (Raymond S. Blunt, Sr., Stafford ner, Joseph Mahru, Ernest L. Newton, Har­ W. Davis) vey Young) Bohon , Ellis G. & Company , 134 S. LaSalle Adelman , Joseph L., 33 N. LaSalle St. (Joseph St. (Ellis G. Bohon) L. Adelman) Bourke , Edgar R., 20 W. Jackson Blvd. Agasim , Leslie G. & Co., 1 N. LaSalle St. (Edgar R. Bourke) (Leslie G. Agasim) Brady and Pelikan , 327 S. LaSalle St. Alborg , Roy L., 135 S. LaSalle St. (Roy L. (Thomas G. Brady, Edward J. Pelikan) Alborg) Brown -Wilson & Co., 54 W. Randolph St. Altschuler , Melvoin and Glasser , 110 S. (1) (Thomas Bendelow Brown, Edward Wil­ Dearborn St. (Morris M. Glasser, Harry I. son) Grossman, Bernard L. Hirsh, William Klier, Bryan and Smith , 220 S. State St. (Mazie B. Charles Melvoin, Louis E. Steinman, Bert B. Bryan, Jessie M. Smith) Weinstein, Arthur Weiss) Buckles , Crofford H. & Company , 10 S. La­ Anagnost , Catherine , 1117, 11 S. LaSalle Salle St. (Crofford H. Buckles, Thomas F. St. (Catherine Anagnost) Ramsey, Jr.) 308 American Institute of Accountants

ILLINOIS (Continued) Burke , John E. & Co., 208 S. LaSalle St. Donlin , Rempert & Sim, 100 W. Monroe St. (John Edward Burke, Joseph C. Schafer) (Anthony B. Donlin, Harold P. Rempert, Burlingame & Company , 105 W. Adams St. Andrew Sim) (3) (Charles M. Burlingame, I. H. Kaufman, Drebin and Company , 69 W. Washington St. Lawrence W. Marshall, Melville J. Saunders, (Harry I. Drebin) Raymond L. Ward) Duffy , James F. & Company , 38 S. Dearborn Butterfield , Frank C., 111 W. Monroe St. St. (James F. Duffy) (Frank C. Butterfield) Duhl , Samuel H., 14 E. Jackson Blvd. Byrd , Eugene , 1411, 120 S. LaSalle St. (Eu­ (Samuel H. Duhl) gene Byrd) Ehrlich , Joseph J., 33 N. LaSalle St. (Joseph Caldwell , Jonathan Quarmby , 231 S. La­ J. Ehrlich) Salle St. (Jonathan Quarmby Caldwell) Eigelsbach , C. F. & Co., 10 S. LaSalle St. Campbell , Donald F. and Campbell , Donald (Carl F. Eigelsbach) F. Jr., 188 W. Randolph St. (Donald F. Elden & Co., 1 N. LaSalle St. (William Campbell, Jr.) Elden) Carder , Lawrence , 6721 N. Mozart St. (Law­ Ellin , Mitchell I. and Company , First Na­ rence Carder) tional Bank Bldg. (Mitchell Irving Ellin, Carter , P. J., 222 W. Adams St. (P. J. Car­ Donald P. Murray, Leonard Pasternack, Louis ter) E. Skolnik) Catron , Curtis W., 207, 5 E. Erie St. (Curtis Elliott , Fred , 1442, 176 W. Adams St. (3) W. Catron) (Fred Elliott) Cavanaugh , V. J., 77 W. Washington St. (V. Ellman , A. R. & Co., 201 N. Wells St. (A. R. J. Cavanaugh) Ellman) Channon , Marvin L., 33 S. Clark St. (Mar­ Eppenstein , Edward , 30 W. Washington St. vin L. Channon) (Edward Eppenstein) Chatel , Rudolph E., 231 S. LaSalle St. Epstein , Benno B., 1525 E. 53rd St. (Benno (Rudolph E. Chatel) B. Epstein) Checkers , Simon & Rosner , 33 N. LaSalle Erickson , James A., 4055 Parkside Ave. St. (2) (Joseph M. Checkers, Manuel Rosner, (James A. Erickson) Ralph J. Schneider, Nat W. Simon) Erion , Earle F., 100 W. Monroe St. (Earle Chesnutt , Murphy and Poole , 208 S. La­ F. Erion) Salle St. (Robert L. Chesnutt, Flay L. Ernst & Ernst , 231 S. LaSalle St. (4) (Wil­ Murphy) liam R. Blew, Carl I. Gustafson, Paul F. Cinnick , H. J. & Co., 209 N. LaSalle St. (1) Johnson, Harold L. Klagstad) (Henry J. Cinnick) Essman , Will C. & Co., 20 W. Jackson Blvd. Clarke , William T., 10 S. LaSalle St. (Wil­ (Will G. Essman, Ethon Hyman) liam T. Clarke) Farber , Lynn C., 456 W. 63rd St. (Lynn C. Cogen , Roy F. & Co., 77 W. Washington St. Farber) (2) (Roy F. Cogen) Farrow and Farrow , 111 W. Washington St. Condon and Horn , 926, 39 S. LaSalle St. (3) (Peter G. Farrow, William J. Jordan) (George M. Horn) Feinzimer , Theodore T., 120 S. LaSalle St. Cooper , Winslow and Davis , 39 S. LaSalle (Theodore T. Feinzimer) St. (John E. Jacobs, C. Morton Winslow) Feiveson , Theodore J., 127 N. Dearborn St. Corn , Samuel M., 77 W. Washington St. (Theodore J. Feiveson) (Samuel M. Corn) Fey , Roy & Company , 39 S. LaSalle St. (Roy Coustan & Gusfield , 120 S. LaSalle St. Fey) (David Coustan, Bernard D. Gusfield) Fillmore Horwich , Kaplan and Biederman , Crawford , P. L. & Co., 105 W. Madison St. 141 W. Jackson Blvd. (Irwin J. Biederman, (P. L. Crawford, R. O. Schloemer) Fillmore Horwich) Crosell , Vernon E., 134 N. LaSalle St. (Ver­ Finney , Martin E., 120 S. LaSalle St. (Martin non E. Crosell) E. Finney) Crouch & Crouch , 141 W. Ohio St. (10) Fischer , Barnett H., 141 W. Jackson Blvd. (Ival W. Crouch, William Renberg) (Barnett H. Fischer) Culp , Nelson , 1903, 203 N. Wabash Ave. Flershem , Reilly and Main , 135 S. LaSalle (Nelson Culp) St. (Whitney B. Flershem, James Reilly) Cummings , George C. & Company , 510 N. Follingstad , Arnold O., 2133, 33 N. LaSalle Dearborn St. (George C. Cummings) St. (Arnold O. Follingstad) Dahlquist & Schmidt , 1791 Howard St. (26) Frale , C. W. & Co., 111 W. Monroe St. (Car­ (Earl R. Dahlquist) men W. Frale) Dammann , E. H., 105 S. LaSalle St. (Ernest Frayn , Lynn W., 2051 Farragut Ave. (Lynn H. Dammann) W. Frayn) Damond & Damond , 100 N. LaSalle St. Frazer and Torbet , 3900 Board of Trade Bldg. (Samuel J. Damond) (Arthur C. Droegemueller, George E. Frazer, Dashkov , Louis M., 188 W. Randolph St. Russell V. Puzey, Russell C. Swope, Albert (Louis M. Dashkov) W. Torbet) David , Robert C. & Company , 208 S. LaSalle Freeman , Robert , 39 S. LaSalle St. (Robert St. (Robert C. David) Freeman) Decker , Hiram E. Co ., Board of Trade Bldg. (Harold E. Amsler) Freter, Paul L., 135 S. LaSalle St. (3) Delaney and Woods , 135 S. LaSalle St. (Paul L. Freter) (James M. Delaney) Garfield , Cyrus , 134 N. LaSalle St. (Cyrus Deloitte , Plender , Griffiths & Co., 39 S. Garfield) LaSalle St. (3) (Homer E. Sayad, Manager) Garfinkle , Philip G., 1737 W. Howard St. DeSwarte , Ralph P. & Co., 1234, 231 S. (26) (Philip G. Garfinkle) LaSalle St. (Ralph P. DeSwarte, Wallace Geier, Beryl A., 1201, 208 S. LaSalle St. Evans, Jr.) (Beryl A. Geier) Dibble, Frank W. & Co., 111 W. Monroe St. Geilen , Joseph H., 1725, 77 W. Washington (Frank W. Dibble) St. (Joseph H. Geilen) Dolan , Raymond , 5635 N. Wayne Ave. (Ray­ Gilbert, Leo , 30 N. LaSalle St. (2) (Leo mond Dolan) Gilbert) Firm List of Members 309

ILLINOIS (Continued) Gilby , J. H. & Co., 105 W. Adams St. (J. H. Heinsimer , Berger & Company , 222 W. Gilby, John H. Gilby) Adams St. (6) (Herman Berger, Robert Gimbel, Edward & Company , 1 N. LaSalle St. Heinsimer) (Edward Gimbel, Mack J. Meyers) Heller, Philip & Co., 209 S. LaSalle St. (4) Girone , Victor M., 708 N. Christiana Ave. (Philip B. Heller, Louis J. Moses, Charles (Victor M. Girone) Strauss, Samuel S. Weiss) Glick , Fred E. & Company , 139 N. Clark St. Hennig , J. A., 5829 Roscoe St. (J. A. Hennig) (Fred E. Glick) Herz, Eugene , 77 W. Washington St. (Eugene Goettsche , H. C. & Co., 5252 Broadway (40) Herz) (Carl M. Diederichs, Roger L. Goettsche) Himmelblau , A. & Co., 110 S. Dearborn St. Goldberg , Arthur J., 11 S. LaSalle St. (Abraham Himmelblau) (Arthur J. Goldberg) Himmelblau , David & Co., 110 S. Dearborn Goldenson , Samuel J., 330 S. Wells St. St. (Homer L. Druley, Alexander Eulenberg, (Samuel Jesse Goldenson) Leonard Fagenholz, David Himmelblau, Peter Goldman , Milton H., 176 W. Adams St. Mendelssohn Arthur O. Palm, Samuel A. (Milton H. Goldman) Sakol, Elmer J. Scheer, Carl M. Tandy, Goldrich , Abe Myron , 3223 W. Evergreen Earl Weinstein) Ave. (Abe Myron Goldrich) Hoke , Richard E., 134 N. LaSalle St. (2) Goldstein & Company , 135 S. LaSalle St. (Richard E. Hoke) (Harold R. Kirsner, Harry H. Presser) Holda , Raymond J., 2619 N. Harding Ave. Golman , Brookstone & Co., 100 N. LaSalle (Raymond J. Holda) St. (Reuben F. Brookstone, Joseph J. Gol­ Horwath & Horwath , 100 W. Monroe St. man) (John N. Horwath, Edward P. Lee, George Goodman , Benjamin E. & Co., 39 S. LaSalle Otto Podd) St. (Benjamin E. Goodman) Humlicek , Adolph L., 3402 W. 26th St. (23) Goodsell , Nelson J., 6424 N. Seeley (Nelson (Adolph L. Humlicek) Goodsell) Hurvitz , H. R. & Company , 1600, 33 N. La­ Gordon , H. Y. & Company , 77 W. Washington Salle St. (Harry R. Hurvitz, M. W. Needl­ St. (2) (H. Y. Gordon) man) Gore , Edward & Co., 120 S. LaSalle St. (3) Hutchens , Edward J., 105 W. Adams St. (William B. Boulter, David K. Harbinson, (Edward J. Hutchens) Edward B. Wilcox) Ingram , Glenn & Company , 231 S. LaSalle Gorny , B. A., 4503 N. Kildare Ave. (30) (B. St. (4) (Glenn Ingram, F. E. Trainor) A. Gorny) Jahns , Adam A., 175 W. Jackson Blvd. Goss, Riskin & Co., 185 N. Wabash Ave. (Adam A. Jahns) (Manuel Riskin) Janzen , John A. & Company , 10 S. LaSalle Grade , A. I. and Company , 77 W. Washington St. (John Alfred Janzen) St. (A. I. Grade) Jennings , Barney L., 11 S. LaSalle St. Grant , Alexander & Company , 1 N. LaSalle (Barney L. Jennings) St. (2) (John P. Goedert, Louis M. Kessler, Jirgal , John , 1634, 120 S. LaSalle St. (John Carroll E. Quinn, Irving Richardson, Maurice Jirgal) H. Stans, Joseph F. Sullivan) Joffe , M. & Company , 105 W. Madison St. Gray , Hunter , Stenn & Co., 35 E. Wacker (Melvin Cohen, Bernard R. Joffe, Max Joffe) Dr. (Harry M. Stenn) Johnson , Atwater & Company , 221 N. La­ Greenwald , Hand and Goldberg , 141 W. Salle St. (Iver R. Johnson) Jackson Blvd. (Harry Goldberg, Bernard B. Johnson , Paul C. & Co., 135 S. LaSalle St. Greenwald, Jack C. Hand) (Paul C. Johnson) Grimes, Moss & Co., 228 N. LaSalle St. (C. Johnson , Block & Company , 38 S. Dearborn Lawrence Grimes, Harry Moss) St. (Milton D. Block) Gunther , S. L. & Co., 330 S. Wells St. (S. L. Johnston , Fred B. & Co., 135 S. LaSalle St. Gunther) (3) (Fred B. Johnston) Gurolnick , Hyman W., 175 W. Jackson Blvd. Jones , Theodore A. and Company , 3507 South (Hyman W. Gurolnick) Parkway (Theodore A. Jones) Guthat , Marjorie V. 407 S. Dearborn St. Kalteux , Larson and Associates , 1200, 39 (Marjorie V. Guthat) S. LaSalle St. (Loyd C. Larson) Haddad , George J., 33 N. LaSalle St. (George J. Kane , Joseph M., 127 N. Dearborn St. Haddad) (Joseph M. Kane) Hale , Walter C. and Company , 30 N. LaSalle Kaner , Leo L., 77 W. Washington St. (Leo St. (2) (Walter C. Hale, Richards V. Sund) L. Kaner) Hall , Penny , Jackson & Co., 105 W. Adams Kaplan , Theodore , 134 S. LaSalle St. (Theo­ St. (Rollin A. Brooks, Roy Hall, Byrne A. dore Kaplan) Jackson, J. Leonard Penny, H. A. Thompson) Kapp , Benjamin , 2742 W. Lunt Ave. (Ben­ Hamer , Arthur J. & Co., 8547 S. Ashland jamin Kapp) Ave. (20) (Arthur J. Hamer) Katz , Wagner , and Company , 105 W. Adams Hamilton , Matthew L., 120 S. LaSalle St. St. (Isaac Wagner) (Matthew L. Hamilton) Kimmel, Stanley , 203 N. Wabash Ave. Harris , Kerr, Forster & Company , 220 S. (Stanley Kimmel) State St. (Howard M. Carlson, Fred W. Klapman , Philip A., 33 S. Clark St. (Philip Eckert, John Truempy, II) A. Klapman) Haskins & Sells, 111 W. Monroe St. (3) Knopfler , Alexander S., 201 N. Wells St. (Lester Samuel Davis, Richard H. Grosse, (Alexander S. Knopfler) Ralph S. Johns, Forest A. Klumph, Edward Kohler , E. L., 8 S. Michigan Ave. (E. L. B. McGuinn, Arthur E. Schwertfeger) Kohler) Hauck , Clayson J. & Company , 208 S. La­ Kohtala , K. W., 3800 N. Pontiac Ave. (34) Salle St. (Clayson J. Hauck) (K. W. Kohtala) Havey , Thomas William , 105 W. Adams St. Kovac , Joseph A., 130 N. Wells St. (Joseph (Thomas William Havey) A. Kovac) Hayles , Alfred C. & Company , 410 N. Michi­ Krashen , Leo , 77 W. Washington St. (Leo gan Ave. (James S. Hayles) Krashen) 310 American Institute of Accountants

ILLINOIS (Continued) Krupnick , S. & Co., 33 N. LaSalle St. (Sam­ McNally , Edward A., 7343 Cottage Grove son Krupnick) Ave. (19) (Edward A. McNally) Kuhn , Alexander X. & Co., Ill W. Washing­ McNaughton & Compton , 176 W. Adams St. ton St. (Alexander X. Kuhn) (3) (James W. Compton, Alan McNaugh­ Kuhns , M. S. and Company , 11 S. LaSalle ton) St. (Richard F. Kuhns) Miller, Cooper & Company , 1126, 135 S. Kuhns , Yewdall & Layman , 11 S. LaSalle LaSalle St. (B. L. Cooper, I. G. Miller) St. (William M. Layman) Miller, Mandell & Company , 134 N. LaSalle Lafrentz , F. W. & Co., 208 S. LaSalle St. St. (Alex Mandell, Nathan Miller, J. G. (Rollin M. Hickey, Lewis Edward Rossiter) Tobin) La Grou , Robert H., 6422 S. Ashland Ave. Moeller , William C., 6101 Sheridan Rd. (Robert H. LaGrou) (William C. Moeller) Laird , Frederick C., 111 W. Washington St. Morrison , M. A. & Co., 111 W. Monroe St. (2) (Frederick C. Laird) (M. A. Morrison) Laird , John K. & Company , Harris Trust Morrison , Sheldon A., 176 W. Adams St. Bldg. (John K. Laird) (Sheldon A. Adams) Landau , Bernard , 33 N. LaSalle St. (Bernard Murphy , Lanier & Quinn , 231 S. LaSalle Landau) St. (Edward J. Quinn) Lang , Fred F., 1232, 33 N. LaSalle St. (Fred Nafziger , Harold K., 1210 W. 72nd Pl. F. Lang) (Harold K. Nafziger) Lapine , Langson and Gilberg , 111 W. Wash­ Nagle , John , 30 W. Washington St. (2) ington St. (Harry I. Langson) (John Nagle) Lauten , Edward P., 105 S. LaSalle St. Nelsen , Bennett N., 120 S. LaSalle St. (Edward P. Lauten) (Bennett N. Nelsen) Lavin , Marshall R., 755, 1 N. LaSalle St. Nelson , Gilbert & Co., 332 S. Michigan Ave. (Marshall R. Lavin) (Gilbert Nelson) Lawrence , Harry J. & Co., 20 E. Jackson Newman , Irwin & Company , 176 W. Adams Blvd. (Harry J. Lawrence) St. (Irwin Newman) Leary , Arthur & Co., 208 S. LaSalle St. Nordstrom , George A., 689, 208 S. LaSalle (Arthur J. Leary) St. (George A. Nordstrom) Leichenger , Bennett & Rootberg , 75 E. North , J. W. and Co ., 105 W. Monroe St. Wacker Dr. (Emanuel I. Goldfine, H. E. (J. W. North) Leichenger, Philip Rootberg) O’Connor , Carl B., 940, 30 N. LaSalle St. Leidesdorf , S. D. & Co., 38 S. Dearborn St. (Carl B. O’Connor) (3) (Arthur Netzer) Oldham & Gouwens , 1 N. LaSalle St. (Estey Lemley , Rayford W. & Co., 134 N. LaSalle W. Gouwens, Harry E. Oldham) St. (Rayford W. Lemley) Olson , Roy & Co., 134 S. LaSalle St. (3) Levin , Henry F., 11 S. LaSalle St. (Henry (Roy Olson) F. Levin) Olson , William & Co., 1180 E. 63rd St. (37) Levin and Kraemer , 100 N. LaSalle St. (William Olson) (Ulrich Kraemer, Joseph F. Levin) O’Neil, Walter J. & Co., 105 W. Monroe St. Levin , Miller & Co., 228 N. LaSalle St. (Walter J. O’Neil) (Alfred M. Levin, Herman L. Miller) Oppenheim , Theodore H., 10 S. LaSalle St. Levin , Newman & Co., 100 N. LaSalle St. (Theodore H. Oppenheim) (Samuel Newman) Otto , Walter C., 55 E. Washington St. (Wal­ Lieberman , Melvin H., 227 W. Van Buren ter C. Otto) St. (Melvin H. Lieberman) Packer , Paul R., 1709, 77 W. Washington St. Litwin , Green & Company , 110 S. Dearborn (Paul R. Packer) St. (3) (Paul S. Green, Albert J. Litwin) Palmer , Warren S., 38 S. Dearborn St. Logan , Malter & Co., 10 S. LaSalle St. (Warren S. Palmer) (Daniel G. Logan) Pasternock , Michael J., 176 W. Adams St. Lubin , Milton A., 525, 1 N. LaSalle St. (Michael J. Pasternock) (Milton A. Lubin) Pearce & Granata , 139 N. Clark St. (J. Lusk , Tillman L. & Company , 77 W. Wash­ Charles Granata, Sam E. Pearce) ington St. (Tillman L. Lusk) Pearson & Dwyer , 111 W. Monroe St. (Francis Luxen , Raymond C., 753 W. 79th St. (Ray­ J. Dwyer, Valentine Pearson) mond C. Luxen) Pearson , Oscar , 111 W. Monroe St. (Oscar Lybrand , Ross Bros . & Montgomery , 231 S. Pearson) LaSalle St. (4) (J. Edward Burke, Henry Peat , Marwick , Mitchell & Co., 105 S. C. Hawes, Homer L. Miller) LaSalle St. (3) (Wendell F. Barclay, Peter Lynch , John A. & Company , 231 S. LaSalle S. Barton, John R. F. Cowan, Joseph Brenton St. (John A. Lynch) Janvrin, Joseph A. Maloney, Glen E. Martin, Mac Farlane , Alfred T., 810 W. 76th St. Nels C. Nelson, William F. G. Ross, Cyril (Alfred T. MacFarlane) Talbot) Mahone , A. W. & Co., 120 S. LaSalle St. Pedigo , D. E. and Company , 1001, 1 N. La­ (Albert W. Mahone) Salle St. (Duncan E. Pedigo, Carlos Edgar Milner) Malecki , Albert S., 1417 W. Sherwin Ave. Penn , Robert & Company , 920 S. Michigan (Albert S. Malecki) Ave. (5) (Philip Allen Gintzler, Robert Penn, Manowitz , Sidney , I N. LaSalle St. (Sidney Myron H. Plotkin) Manowitz) Perlmutter , Theodore A. & Company , 14 Martin , Johnson & Bolton , 1709, 7 S. E. Jackson Blvd. (Theodore A. Perlmutter) Dearborn St. (W. M. Bolton, Alexander Peterson , George W. & Co., 111 W. Monroe Johnson, Robert W. Martin) St. (George W. Peterson, Reginald R. W. Mason , Wm. E., 120 S. LaSalle St. (Wm. E. Peterson) Mason) Pettengill , Paul & Co., 1 N. LaSalle St. McCallen , Clayton B., 100 W. Monroe St. (Paul W. Pettengill, Archie D. Swartztrau­ (Clayton B. McCallen) ber) McCoy and Holland , 100 N. LaSalle St. (2) Pompian , Paul , 5434 N. Clark St. (Paul (James C. Holland, Luke Daniel McCoy) Pompian) Firm List of Members 311

ILLINOIS (Continued) Pos, Arthur S. & Company , 7 S. Dearborn Schuck , E. H. & Company , 135 S. LaSalle St. St. (Marvin J. Berger, Sidney C. Linick, (3) (Emil L. Dziwik, E. H. Schuck) Arthur S. Pos, Aaron A. Rosenberg) Schulte , Charles E., 55 E. Washington St. Pratt , Edward J., 2944 W. 63rd St. (Edward (Charles E. Schulte) J. Pratt) Schulz , Joseph R., 33 S. Clark St. (3) Pressman , Leonard , 176 W. Adams St. (Joseph R. Schulz) (Leonard Pressman) Schuman , Alvin W., 188 W. Randolph St. Price Waterhouse & Co., 33 N. LaSalle St. (1) (Alvin W. Schuman) (2) (Roy Andreae, Raymond A. Hoffman, Schur , Kissel & Company , 77 W. Washing­ Donald R. Jennings, Howard D. Murphy, ton St. (2) (I. William Goldberg, John A. Russell A. Zimmermann) Schur) Pritchard and Rasmussen , 105 W. Adams Schwartz , Norman N., 188 W. Randolph St. St. (Robert T. Pritchard, Alma E. Rasmus­ (Norman N. Schwartz) sen) Schwartz , Kuhn & Sonderling , 1923, 205 W. Prosser , Robert S., 82 W. Washington St. Wacker Dr. (6) (Eugene Kuhn, Ernest (Robert S. Prosser) Sonderling) Rausch , J. J., 1742, 20 N. Wacker Dr. (J. J. Scovell , Wellington & Company , 105 W. Rausch) Adams St. (William S. Deeming, Walter M. Reifler, S. & Company , 120 S. LaSalle St. LeClear) (Sol Reifler) Scudder , Lawrence & Co., 141 W. Jackson Reinstein , Max A., 105 W. Monroe St. (3) Blvd. (Craig Atkinson) (Max A. Reinstein) Seely and Evans , 105 W. Monroe St. (Ronald Revsine , Simon & Co., 10 N. Clark St. (Harry G. Evans, Earle R. Seely) Irving Simon, Victor B. Revsine) Seidman & Seidman , 135 S. LaSalle St. (3) Rieg , George S., 1809, 1 N. LaSalle St. (Lawrence J. Seidman) (George S. Rieg) Sereb, Jacob S., 139 N. Clark St. (Jacob S. Rifkin , Maurice C. and Co ., 209 S. LaSalle Sereb) St. (Maurice Charles Rifkin) Seskind , Carl & Co., 5607 W. Madison St. Rish , George , 1 N. Crawford Ave. (George (Carl Seskind) Rish) Shapiro , Maurice H. & Co., 4100 W. Madison Robbins , David , 188 W. Randolph St. (1) St. (Maurice H. Shapiro) (David Robbins) Sharkey , John B., 1854 S. LaSalle St. (John Robbins , Samuel A., 1 N. LaSalle St. (Samuel B. Sharkey) A. Robbins) Shaw , Stout and Tobin , 141 W. Jackson Robin , Benjamin , 111 W. Washington St. Blvd. (Charles Stout) (Benjamin Robin) Shea , Harry F., 10 S. LaSalle St. (Harry F. Roderick , Albert L., 1720, 111 W. Monroe Shea) St. (Albert Lee Roderick) Shepard , Schwartz & Company , 11 S. LaSalle Rome and Zeitlin , 327 S. LaSalle St. (4) St. (Leslie A. Alport, M. Schwartz, Irving (Samuel Rome, Samuel E. Zeitlin) W. Shepard) Rosenberg , B. L. and Co ., 134 N. LaSalle St. Shere , Maxwell H., 1827, 11 S. LaSalle St. (Sidney G. Karras, Ben L. Rosenberg) (Maxwell H. Shere) Rosenberg , Cohn & Co., 1330, 201 N. Wells Siegel , Hyman & Co., 30 W. Washington St. St. (Bernard D. Cohn, Jack M. Rosenberg) (Hyman Siegel) Rosenstrock , Borenstein & Company , 20 Siegel , Kerman & Company , 11 S. LaSalle W. Jackson Blvd. (Joseph Borenstein) St. (Harold M. Kerman, Marvin X. Siegel) Rosenstrock , Philip & Company , 1944 W. Sigel , J. D. & Co., 77 W. Washington St. (2) Montrose Ave. (Philip Rosenstrock) (Robert H. Sigel) Rossetter , George & Co., 33 S. Clark St. (3) Sigman , Philip , 33 N. LaSalle St. (Philip Sig­ (Sterling H. Bass, Ray R. Dobson, Fred J. man) Duncombe, John D. Filson, Gilbert H. Finch, Silver , Gault and Company , 209 S. LaSalle William C. Lawrence, Cletus H. Lee, Waldo St. (William R. Corren, Nathan R. Gault, Mauritz, Bernard Meyer, Jacob C. Pratt, Jr., Irving Roberts, Philip Y. Schwartz, Ben B. George W. Rossetter) Silver) Rottman , Samuel , 3153 W. Lawrence Ave. Silver , Michael & Company , 134 N. LaSalle (Samuel Rottman) St. (Michael Silver) Rountree , George V. & Co., 208 S. LaSalle St. Silver , Millman & Co., 64 E. Lake St. (Sam (Eugene A. Roeder, George V. Rountree) H. Millman, Herman S. Silver) Rubel , Fields , Godow and Lawrence , 35 E. Simon , Max , 134 N. LaSalle St. (Max Simon) Wacker Dr. (Norman H. Fields, Rew A. Sinclair , Bondeson & Company , 1945, 120 S. Godow, David R. Lawrence, Ira Rubel) LaSalle St. (C. A. Bondeson, Winfred Wil­ Rusin , Bron J., 1 N. LaSalle St. (Bron J. liam Sinclair) Rusin) Sivertson , Florence L., 134 N. LaSalle St. Russman , A. H., 30 N. LaSalle St. (A. H. (Florence L. Sivertson) Russman) Skinger , Donald S., 230 E. Ohio (11) Sassetti , Frank L., 4000 W. North Ave. (Donald S. Skinger) (Frank L. Sassetti) Smith , Hugh N., 11 S. LaSalle St. (Hugh Sayre , H. A. & Company , 156 E. Ontario St. Norman Smith) (Reuben H. Krako, H. Albert Sayre, Julian Smoot , Wilbur A., 1528, 10 S. LaSalle St. R. Sayre) (Wilbur A. Smoot) Schelly , Herbert S., 77 W. Washington St. Snyder , H. E. & Company , 38 S. Dearborn St. (Herbert S. Schelly) (Mary C. Gildea, Harry E. Snyder) Schencker , Harold , 105 W. Adams St. (Harold Sommer , William J. & Co., 333 N. Michigan Schencker) Ave. (William J. Sommer) Schneider , Harry , 111 W. Washington St. Spencer , Edmund A. & Associates , 932, 33 (Harry Schneider) S. Clark St. (Edmund A. Spencer) Schoenbrod , Herbert & Co., 134 N. LaSalle Staffelbach , Pardieck & Wolfe , 208 S. St. (Kurt Muller) LaSalle St. (Myron A. Pardieck) Schorn , Arnold N., 224 S. Michigan Ave. Stangle , S. D., 1906, 203 N. Wabash Ave. (1) (Arnold N. Schorn) (S. D. Stangle) 312 American Institute of Accountants

ILLINOIS (Continued) Stein , Leo Simon , 7015 N. Greenview Ave. Weinberg , Lieber & Frumkin , 1 N. LaSalle (Leo Simon Stein) St. (David Frumkin, Jacob G. Lieber) Stein & Roe , 2035, 135 S. LaSalle St. (Ken­ Weiner , Arthur A. & Co., 1 N. LaSalle St. neth D. Ross) (Arthur A. Weiner) Sterling , Albert I., 1837, 176 W. Adams St. Weinstein , Arthur R., 176 W. Adams St. (Albert I. Sterling) (Arthur R. Weinstein) Steven , Angus & Co., 33 N. LaSalle St. Weisler, Raymond S., 2944 W. 63rd St. (J. Angus Steven) (Raymond S. Weisler) Swanson , Ogilvie & McKenzie , 176 W. Weiss and Cottle , 120 S. LaSalle St. (J. A. Adams St. (Robert L. Jorgensen, Harold W. Cottle) McKenzie, Roy W. Stollstorf) Weltman & Co., 330 S. Wells St. (Paul L. Swift, Morton F., 120 S. LaSalle St. (Morton Weltman) F. Swift) Winzer & Company , 54 W. Randolph St. Swisher , Rhae M. & Co., 111 W. Washington (O. E. Winzer) St. (A. Donald Shrago, Alvin D. Smith) Witte, Lester & Company , 208 S. LaSalle St. Takahashi , Frank Y., 176 W. Adams St. (Arthur E. Witte, Lester Witte) (Frank Y. Takahashi) Wolf and Company , 7 S. Dearborn St. (George Tarrant , Neil J., 6201 S. California (29) P. Ellis, Frederick H. Sommer, George Dorr (Neil J. Tarrant) Wolf, Jr., Harry H. Wolf) Tauber , Milton , 77 W. Washington St. (Mil­ Wolff , Chazin & Company , 105 W. Adams ton Tauber) St. (Seymour Chazin, Gabriel Wolff) Taylor , Harry E. & Company , 1102, 105 W. Wood , W. L. & Co., 1 N. LaSalle St. (William Monroe St. (Harry E. Taylor) L. Wood) Tenner , Irving , 706, 10 N. Clark St. (Irving Young , Arthur & Company , 1 N. LaSalle St. Tenner) (2) (Frank Ahlforth, Rosecrans Baldwin, Thulin , Johnson & Fraser , 105 S. LaSalle James M. Groves, L. B. McLaughlin, A. V. St. (3) (Edward M. Brown, Joseph W. McPhee, Charles Robert Miller, Edward J. Fraser, Sidney R. Johnson, Frederick A. Murnane, Edwin C. Owens) Thulin) Young , A. Norman & Company , 1855, 231 S. Thurston , Loyd C., 1 N. LaSalle St. (Loyd LaSalle St. (A. Norman Young) C. Thurston) Young Schultz & Co., 22 W. Madison St. Touche , Niven , Bailey & Smart , 208 S. (Lawrence Arnold Chez, Earl Francis Young) LaSalle St. (4) (Robert Charles Brown, Allen C. Howard, C. Alvin Koch, Gordon Chicago Heights Leslie Laidlaw, Jackson W. Smart, W. C. Flemming , George E., 1601 Halsted St. Waggoner) (George E. Flemming) Tower , Carleton M. & Co., 105 W. Adams St. (Frank Femholz, Carleton M. Tower) Danville Tressel, Harry S. & Associates , 628, 10 S. Craig , Rolland E., 425 Vermilion St., N. LaSalle St. (Harry S. Tressel) (Rolland E. Craig) Treveiler , J. M. & Co., 1225, 208 S. LaSalle Kesler, Clifford R., 139 N. Vermilion St. St. (John M. Treveiler) (Clifford R. Kesler) Trugman , Harry L. and Co ., 105 W. Adams Swisher & Cartee , First National Bank Bldg. St. (Henry Schwartz, Harry L. Trugman) (Robert S. Cartee, Jr.) Trimarco , Ralph R., 4227, 1 N. LaSalle St. (Ralph R. Trimarco) Decatur Turtle , George R., 327 S. LaSalle St. (George Dell, George E., 523 Standard Office Bldg. R. Turtle) (George E. Dell) Tylman , Pond & Co., 203 N. Wabash Ave. Gauger & Diehl , 208 Citizens Bldg. (Orval (H. M. Pond) W. Diehl, Joseph F. Gauger, Robert E. Linn, Utter, Arthur J., 1904-A, 175 W. Jackson J. Ira Young) Blvd. (Arthur J. Utter) Murphey and Nash and Jones , 240 N. Vega , Friedel & Company , 120 S. LaSalle Church St. (Robert L. Baker, Wayne E. Dy­ St. (Edward C. Friedel, Robert M. Vega) mond, Robert H. Jenne, David Jones, Robert Vess, Arnold J., 3306 W. 66th Pl. (Arnold J. Murphey, Robert G. Rockwell) J. Vess) Richardson , Earl E., 522 Standard Office Vineyard & Vineyard , 11 S. LaSalle St. Bldg. (Earl E. Richardson) (Philip P. Vineyard, Philip W. Vineyard, Vernon F. Vineyard) East St. Louis Vogel , Milton , 11 S. LaSalle St. (3) (Milton Allison , Bert H. & Co., 416 Metropolitan Vogel) Bldg. (Bert H. Allison) Votava , J. L., 5844 Barry Ave. (J. L. Votava) Boyle , J. W. & Company , 509 First National Wadley , Chester P., 7049 S. Normal Ave. Bank Bldg. (Ray Gordon Laughlin) (Chester P. Wadley) Huggins , Jack D., 1821 N. 42nd St. (Jack D. Wagner , Wynn M. & Co., 105 S. LaSalle St. Huggins) (Wynn M. Wagner) Mersinger , F. M. & Co., 208 Metropolitan Wain , Philip & Company , First National Bldg. (Fred M. Mersinger) Bank Bldg. (3) (Allan B. Baruck, Irving E. Rogers & Tragesser , 404 Metropolitan Bldg. Nelson, John L. Shaw) (Jean W. Rogers, Joseph G. Tragesser) Walton , Joplin , Langer & Co., 231 S. LaSalle St. (Edw. Wm. Krueger, Walter H. Rohe, Elgin John A. Stolp, Arthur T. Swick) Warady and Davis , 110 S. Dearborn St. Pahnke , Elmer R., 5 Douglas Ave. (Elmer (Bernard Davis, Seymour S. Warady) R. Pahnke) Washington , Mary T., 2700 S. Wabash Ave. (Mary T. Washington) Evanston Wasserman , Seymour , 1 N. LaSalle St. Oakley , Kenneth E., 1603 Orrington Ave. (Seymour Wasserman) (Kenneth E. Oakley) Waxler , Irvin J., 139 N. Clark St. (Irvin J. Rickett , Ernest , 425 Greenwood Blvd. Waxler) (Ernest Rickett) Firm List of Members 313

ILLINOIS (Continued) Stull , William J., 1128 Maple Ave. (William Peoria J. Stull) Bruninga , F. G. & Co., 822 Commercial Na­ Whitcomb , Hale C., 551 Hinman Ave. (Hale tional Bank Bldg. (Frank G. Bruninga) C. Whitcomb) Gauger & Diehl , 907 Jefferson Bldg. (Warren T. Brown, Joseph M. Seamon) Flossmoor Krieger & Stevenson , 1700 First National Spelman , Sheldon L., Argyle and Alexander Bank Bldg. (William E. Krieger, Lloyd C. (Sheldon L. Spelman) Stevenson) Landy & Rothbaum , 1123 Commercial National Freeport Bank Bldg. (George Wm. Landy, Jacob Bingham , William T., 12^ E. Stephenson Rothbaum) St. (William T. Bingham) Morgan , David W. & Company , 1125 First Wietzke , A. J., 410 Second National Bldg. National Bank Bldg. (David W. Morgan, (A. J. Wietzke) George E. Morgan) Rossetter , George & Co., 412 Commercial Galesburg National Bank Bldg. (2) (Frank P. Doheny) Goodman , David F., 214 Bank of Galesburg Saal , Oscar A., Commercial National Bank Bldg. (David F. Goodman) Bldg. (Oscar A. Saal) Shaw , Stout and Tobin , Bondi Bldg. (Eugene E. Tobin) Pontiac Greenwood , E. H., Pontiac National Bank Harvey Bldg. (E. H. Greenwood) Wilkes , James T. & Co., 15309 Center Ave. (James T. Wilkes) Quincy Gray , Hunter , Stenn & Co., Blackstone Bldg. Highland Park (Clyde H. Hunter) Anspach , William N., 371 Central Ave. (William N. Anspach) Rockford Dyson , Clarence L., 1115 Talcott Bldg. Jacksonville (Clarence L. Dyson) Kinney , Edward L., 197 S. Prairie St. Emerson , Reuben L. & Company , 425 E. State (Edward L. Kinney) St. (Dorothy M. Colton) Gauger & Diehl , 706 Talcott Bldg. (Samuel Joliet H. Thompson) Pollard and Wheeler , 1010 Rockford Trust Munchalfen , F. J., 155 Scott St. (F. J. Bldg. (William A. Fuller, Wayne E. Pollard, Munchalfen) Harold M. Wheeler) Seidman & Seidman , City Hall Bldg. (Bernard Kankakee W. Flinn, Manager) Topping , Harry F., Arcade Bldg. (Harry F. Swenson & Raby , 503 7th St. (William Louis Topping) Raby) Lake Bluff Rock Island Neuman , Kermit & Co., P. O. Box 205 (Ker­ Golden , Seymour P., 401 Cleveland Bldg. mit Neuman) (Seymour P. Golden) McGladrey , Hansen , Dunn and Company , Macomb 316 Cleaveland Bldg. (Ivan O. Bull, Man­ Boyle , Barton F. & Co., 125^ N. Randolph ager) St. (Barton F. Boyle) Salem Mattoon Gauger & Diehl , 302 Hancock Bldg. (Gerold Jones , Gordon , 212 S. 15th St. (Gordon L. Elder) Jones) Springfield Maywood Allison , Bert H. & Co., 609 First National Wall , Walter J., 2101 S. Tenth Ave. (Walter Bank Bldg. (John Edw. F. Allen, Manager) J. Wall) Bird , Shumway J., 322½ E. Adams St. (Shumway J. Bird) Mt. Carmel Estes and Wheeler , 901 Myers Bldg. (Clif­ Nelson , Robert P., American Legion Bldg. ford E. Estes, Edw. F. Wheeler) (Robert P. Nelson) Kerber, Eck , Braeckel & Helm, Myers Bldg. (Albert O. Eck) Mt. Vernon Meyer & Van Meter, First National Bank Bldg. (William H. Van Meter) Gamber , William A., City Hall Bldg. (Wil­ Patterson , Robert W., 322½ E. Adams St. liam A. Gamber) (Robert W. Patterson) Oliver , Harley Bob , City Hall Bldg. (Harley Rickbeil , Raymond E., 921 First National Bob Oliver) Bank Bldg. (Raymond E. Rickbeil) Spencer , Paul H., 513 W. Allen (Paul H. Ottawa Spencer) Dingle , Jos . G. & Co., First National Bank Turnbull , Ralph W. & Co., 416 First National Bldg. (Joseph G. Dingle, Charles E. Stisser) Bank Bldg. (Ralph W. Turnbull) McCullough , John A., 611½ LaSalle St. Whitney & Pehlman , 622 Reisch Bldg. (John A. McCullough) (Joseph E. Pehlman, Frank Hardy Whitney) Paris Streator Houston & Associates , 118 S. Central St. Ferris, John C., 305 Murray Bldg. (John (Harry A. Houston) Cortelyou Ferris) 314 American Institute of Accountants

ILLINOIS (Continued) Urbana Wilson , Arnie U., 224 Washington St. (Arnie Filbey & Filbey , 706 Pennsylvania Ave. U. Wilson) (Edward J. Filbey, N. V. Filbey) Waukegan Winnetka Jacobs , Ralph S. & Co., 4 S. Genesee St. Cornyn , John E., 126 Bertling Lane (John E. (Ralph S. Jacobs) Cornyn) Pettengill , Paul & Co., 14 N. Genesee St. Erickson , Grace L., S65 Hawthorn Lane (Robert F. Geisler) (Grace L. Erickson)

Indiana Anderson Reinking , Kern and Company , 809 Fort McWilliams , Ki`g & Co., 1001 Jackson St. Wayne Bank Bldg. (Donald E. Kern, H. M. (Charles A. Chastain, Millard C. King, Reinking) Sanford , Myers & DeWald , 1825 Lincoln Samuel W. McWilliams) Tower (James A. DeWald, George W. Bloomington Myers) Dieterle and Thompson , Monroe County Bank Gary Bldg. (D. Lyle Dieterle, David William Moss, Anthony J., 7 W. Eleventh Ave. Thompson) (Anthony J. Moss) Reineking , Richard V., 305 Citizens Bank Retson , Chris N., 504 Broadway (Chris N. Bldg. (Richard V. Reineking) Retson) The Gary Audit Company , 504 Broadway Columbus (Walter S. Goedecke, Charles Silep) Crouse , Howard E., Bassett Bldg. (Howard E. Crouse) Goshen Chiddister , Daniel L., 5 Spohn Bldg. (Daniel Danville L. Chiddister) Banister , E. Harry , Hendricks Bldg. (E. Harry Banister) Hammond Dickson , Fred O., 5305 Hohman Ave. (Fred Elkhart O. Dickson) Pressler, Paul R., 705 W. Lexington Ave. Newberg , Mazur & Ahlf , 5231 Hohman Ave. (Paul R. Pressler) (Jacob M. Newberg) Willett & Wharton , 109 Equity Bldg. (Cecil J. Kistler) Huntington Culp , David M., 304 U. B. Bldg. (David M. Evansville Culp) Berry , John F., 217 S. E. Eighth St. (John Hill, Myron , 340½ N. Jefferson St. (Myron F. Berry) Hill) Boden , Cassidy & Scheitlin , 15 S. E. 5th St. (William T. Boden, Kenneth H. Cassidy, Indianapolis Robert J. Scheitlin) Albershardt , Frederick C., 615 Fletcher Caddick and Company , 507 Old National Bank Trust Bldg. (Frederick C. Albershardt) Bldg. (Wm. Andrew Caddick, Gordon Crome Anderson , Charles A., 524 Circle Tower Hortin) (Charles A. Anderson) DeJean , Zopf and Company , 420 Court Bldg. Bailey , Cord and Williams , 906 State Life (Otto P. DeJean) Bldg. (Merlin M. Bailey, Noel E. Cord, J. Olive , Geo . S. & Co., 709 Citizens Bank Bldg. Howard Williams) (John H. Buchanan, Joseph A. Cammack, Borts , Abraham A., 603 Inland Bldg. (Abra­ James C. Olive, A. M. Picucci) ham A. Borts) Broo , Ida S., 525 Indiana Trust Bldg. (Ida S. Fort Wayne Broo) Andorfer , Leonard J., 1035 Lincoln Bank Carmack , Bertram J., 1119 N. Delaware St. Tower (Leonard J. Andorfer) (Bertram J. Carmack) Andreas , John L., 442 Utility Bldg. (2) Carter , Kirlin and Merrill, Peoples Bank (John L. Andreas) Bldg. (Charlton N. Carter, Floyd H. Kirlin, Detmer, G. F. & Company , Lincoln Tower Fred L. Merrill) (Gregory F. Detmer) Cassen , M. S. & Co., 1928 N. Meridian St. Gore , Edward & Co., 1001 Fort Wayne Bank (Manuel S. Cassen, Sanders Klein) Bldg. (2) (Darwin G. Freck, Manager) Clark , Robert H., 617 State Life Bldg. Hartman , Cooper & Co., 1010 Lincoln Tower (Robert H. Clark) (Vernon E. Brandt, Herbert W. Cooper, Covert , Mark M., 913 Merchants Bank Bldg. Benjamin W. Hartman) (Mark M. Covert) Haslacher , Morton F., 512 Fort Wayne Bank Ernst & Ernst , 17 W. Market St. (4) Bldg (Morton F. Haslacher) (Horace G. Barden) Houlihan , Thomas A. & Co., 625 Lincoln Fackler , Franz W., 1060 Consolidated Bldg. Bank Tower (Thomas A. Houlihan) (Franz W. Fackler) Koeneman , Borger , Krouse & Dinius , Lin­ Figel , Andrew , 7920 College Ave. (Andrew coln Bank Tower (2) (Donald H. Borger, Figel) Robert Myron Dinius, Edwin H. Koeneman, Finn , Robert M., 508 Bankers Trust Bldg. Emmett E. Krouse) (Robert M. Finn) Lenz , Herbert V., 1428 E. Rudisill Blvd. Hall , Harold K., 8701 College Ave. (44) (Herbert V. Lenz) (Harold K. Hall) Pease , W. Curtis , 500 Peoples Trust Company Harrison , Wm. Ripley , 20 E. 25th St. (Wm. Bldg. (Wilfred Curtis Pease) Ripley Harrison) Firm List of Members 315

INDIANA (Continued) Hayes , O. L., 420 E. Ohio St. (O. L. Hayes) Michigan City Henderson and Walker , 425 Merchants Bank Hill, Geo . R., Citizens Bank Bldg. (Geo. R. Hill) Bldg. (L. M. Henderson) Herdrich , Boggs and Co ., 803 Electric Bldg. Muncie (4) (Robert R. Allentharp, Harry Boggs, O. Bernard & Huffer , 205 Rivoli Bldg. (Joseph C. Herdrich, Emil J. Kastner) S. Huffer) Hiatt , H. Jackson , 1211 Circle Tower (H. Laberteaux , A. O., 547 Johnson Bldg. (Alvah Jackson Hiatt) O. LaBerteaux) Hosier , Scott F., Jr., 1020 Lemcke Bldg. Whitinger , R. J. & Company , 114 S. Franklin (Scott F. Hosier, Jr.) St. (Herbert P. Harrington, John G. Shaver, Jerman , Anthony J., 327 Lemcke Bldg. Ralph J. Whitinger) (Anthony J. Jerman) Kahl & Thurman , 646 Illinois Bldg. (Marvin New Albany P. Kahl) Brown and Monroe , 505 Elsby Bldg. (V. G. Keller, Norbert F., 1019 Lemcke Bldg. (Nor­ Monroe, J. R. Shine) bert F. Keller) Harris , Robert W., Carnahan Bldg. (Robert Leas , Freeman A., 1119 N. Delaware St. W. Harris) (Freeman A. Leas) Petersburg Levy , Calderon & Company , 7 E. 21st St. (Joseph D. Calderon, Lewis Levy) Kixmiller , H. F., First National Bank Bldg. Livengood , Harlon B., 1119 N. Delaware St. (Herbert F. Kixmiller) (Harlan B. Livengood) Plymouth Livengood , Hamilton and Livengood , 410 Board of Trade Bldg. (Karl I. Hamilton, Jr., Umbaugh , H. J., 219 W. LaPorte St. (Her­ N. Dale Livengood) schell J. Umbaugh) Lloyd , John S. 808 Guaranty Bldg. (John S. Richmond Lloyd) Shore , Byron B., 700 Main St. (Byron Burdell Madden , W. M. & Company , 415 Board of Shore) Trade Bldg. (William M. Madden) Thomas , Wm. H., 216 Medical Arts Bldg. Merriman , Maurice G., 709 E. 38th St. (Wm. H. Thomas) (Maurice G. Merriman) Monroe , Ralph E., 804 Guaranty Bldg. (Ralph Shelbyville E. Monroe) Eck , Robert E., 310 Methodist Bldg. (Robert Olive , Geo . S. & Co., 528 Chamber of Com­ E. Eck) merce Bldg. (Marshall S. Armstrong, Joseph B. Baerncopf, Jack L. Bush, K. J. Carpenter, South Bend Walter B. Chandler, John D. Harrington, Crispin , Gordon Sinclair , 232½ S. Michigan Marshall G. Knox, Tom L. Melven, Franklin St. (Gordon Sinclair Crispin) H. Nelson, Geo. S. Olive, Sr., Geo. S. Olive, Crowe and Chizek , State Theater Bldg. (C. Jr., John M. Raber, Ellwood Ramsey, Frank F. Chizek, Fred P. Crowe) E. Russell, Ralph W. Snyder, Paul S. Stanley, Dincolo & Christman , 604 Sherland Bldg. Troy G. Thurston, John J. Van Benton, (James Dincolo) Adrian E. Wilhoit) Ellis, Lee L., 410 Lafayette Bldg. (Lee L. Painter , Howard W., 914 Fletcher Trust Bldg. Ellis) (Howard W. Painter) Finnan , Bernard B., 622 Cedar St. (Bernard Parrish and Hamaker , 415 Board of Trade B. Finnan) Bldg. (Joseph E. Hamaker, Kermit B. Par­ Hawbaker , C. C., 232½ S. Michigan St. (C. rish ) C. Hawbaker) Koontz , Watson M., 321 S. Main St. (Watson Peat , Marwick , Mitchell & Co., 509 Mer­ chants Bank Bldg. (4) (Edward K. Strachan) M. Koontz) Price, Flatley and Company , National Bank Pile, Roy J. & Co., 1142 Consolidated Bldg. Bldg. (Donald J. Easley, L. T. Flatley, Karl (W. M. Mace, Roy J. Pile) G. King, Jr., Stanley R. Price) Read & Richter , 1211 Circle Tower (L. H. Staffelbach , Pardieck & Wolfe , 908 Tower Richter) Bldg. (Marquam O. Wolfe) Schreier , Max , 6321 Evanston Ave. (Max Thomas , Lewis E., 314 Odd Fellows Bldg. Schreier) (Lewis E. Thomas) Shors , William F., 3055 N. Meridian St. Willett & Wharton , 523 J.M.S. Bldg. (J. (William F. Shors) Russell Wharton) Stevens , Charles E., 501 Circle Tower Wood -Vogel & Company , 224 W. Jefferson (Charles E. Stevens) Blvd. (1) (John Z. Olcott, Frank C. Sheldon, Sykes , James L., 1119 N. Delaware St. (James Nelson J. Vogel, John R. Wood, Jr.) L. Sykes) Terre Haute Weinberg , Donald , 108 E. Washington St. Bartram , Boyle & Co., 522 Ohio St. (David G. (Donald Weinberg) Bartram) Kokomo McGlone , Ira T., Merchants National Bank Bldg. (Ira T. McGlone) Aikman , Roy W., 200 Lincoln Bldg. (Roy W. Willey , Curtis H., 15 Chamber of Commerce Aikman) Bldg. (Curtis H. Willey) Easterday , and Easterday , 213 N. Washing­ ton St. (L. A. Easterday) Vincennes Chapman , Arthur R., 417 American Bank Lafayette Bldg. (Arthur R. Chapman) D’Aoust , C. D., 37 Lafayette Loan & Trust Miller, John R., 317 American Bank Bldg. Bldg. (Clarence D. D’Aoust) (John R. Miller) Linton Warsaw Greene , G. E., Insurance Exchange Bldg. (Geo. Dahns & Yarian , 113½ S. Buffalo St. (John L. E. Greene) Yarian) 316 American Institute of Accountants

Iowa

Boone McClure & Co., 1008 Liberty Bldg. (John H. Allen and Company , 716½ Story (Ernest A. McClure, Jr.) Bush) McGladrey , Hansen , Dunn and Company , 1114 Savings and Loan Bldg. (Cornelius A. Burlington Bos) McGladrey , Hansen , Dunn and Company , Melone , Ralph E., 607 Bankers Trust Bldg. 311 Farmers and Merchants Bank Bldg. (Ralph L. Melone) (Charles E. Matsch) Meriwether , Robert L., Farm Bureau Bldg. (9) (Robert L. Meriwether) Carroll Muehle , Louis J. & Company , 215 Shops Morrow , Robert S., 100½ W. 5th St. (Robert Bldg. (Louis J. Muehle) Nolte , Cornman and Company , 800 Liberty S. Morrow) Bldg. (M. A. Cornman, Edward L. Nolte) Cedar Rapids Oden & Company , 600 Des Moines Bldg. (John S. Oden) Allen and Company , 421 Merchants National Prouty , Edwin G., 726 Des Moines Bldg. (Ed­ Bank Bldg. (Edward F. Bock) win G. Prouty) McGladrey , Hansen , Dunn and Company , Ream , Martin , Cloutier & Sanderson , 706 Merchants National Bank Bldg. (Roy E. Savings and Loan Bldg. (9) (Roger R. Clou­ Barnes, Leo E. Burger, Frank H. Cosgrove, tier, Emmett Wm. Martin, L. F. Ream, Rob­ Keith W. Dunn, I. B. McGladrey, Donald E. ert B. Sanderson) Schmidt) Troxel , Leland W., 602 Flynn Bldg. (Leland Meltzer, B. J., 120 3rd St., S. E. (B. J. W. Troxel) Meltzer) Wolf and Company , 1036 Des Moines Bldg. Scott , Ray A., 227 Guaranty Bldg. (Ray A. (Merton G. Burbank, Maurice W. Lindquist, Scott) Fred J. Peterson) Williams , Edward A., 2201 Mt. Vernon Ave., Worden , Glen S., 726 Des Moines Bldg. (Glen S. E. (Edward A. Williams) S. Worden) Charles City De Witt Burke , Kenneth J., 419 N. Main St. (Kenneth Oakleaf & Rutenbeck , 2320 N. 2nd St. (L. J. Burke) K. Rutenbeck) Clear Lake Dubuque Lambie , Donald W., 417 S. 12th (Donald W. Brooks , O’Connor & Brooks , 315 Bank & In­ Lambie) surance Bldg. (Maurice E. Brooks, Waldo E. Brooks. Clement D. O’Connor) Clinton Kisting , Andrew J., 1360 Alta Vista St. (An­ McGladrey , Hansen , Dunn and Company , drew J. Kisting) 411 Wilson Bldg. (F. A. Cover) Kolf , Robert J., 520 Bank & Insurance Bldg. (Robert J. Kolf) Davenport Martin , George T., 13 Dubuque Bank Bldg. Doyle & Keenan , 824 Davenport Bank Bldg. (George T. Martin) (James P. Doyle, J. E. Keenan) McGladrey , Hansen , Dunn and Company , Fairfield 927 Davenport Bank Bldg. (William C. Boldt, Graf , Lewis E., 54½ N. Main St. (Lewis E. Jr., Robert P. Fritzsche, George H. Hansen) Graf) Nagle , John E., 409 Putnam Bldg. (John E. Fort Dodge Nagle) North , J. W. & Co., 828 Davenport Bank Bldg. Lawson , Howard J., 307 State Bank Bldg. (Earl W. Druehl) (Howard J. Lawson) Paulsen , The R. W. Co ., 717 Kahl Bldg. (Roy Pulis , Earl G., 411 Snell Bldg. (Earl G. W. Paulsen) Pulis) Sergeant , Arthur E., Carver Bldg. (Arthur Decorah E. Sergeant) Barth , Frank R., 105 Court St. (Frank R. Grinnell Barth) Briggs , Roger Wm., 808 Fourth Ave. (Roger Des Moines Wm. Briggs) eveln orris Addison , James C. and Company , 316 Savings N , N C., 1008 Park St. (Norris C. and Loan Bldg. (James C. Addison, Sidney B. Neveln) Smith) Holstein Allen and Company , 708 Hubbell Bldg. (Lloyd Curtis , Warren E. (Warren E. Curtis) R. Bock, C. Arnold Carlson, Willard J. Hun­ zelman, George R. Lautenbach, Carroll E. Iowa City Mann, W. M. McCoy, Louis I. Nussbaum) McGladrey , Hansen , Dunn and Company , Bader & Boatman , 325 Insurance Exchange 324 Savings and Loan Bldg. (Harold G. Bldg. (Leslie C. Bader, Leslie C. Boatman) Petershagen) Billings and Company , 513 Iowa-Des Moines Bank Bldg. (D. W. Billings, Philip L. Bill­ Keokuk ings) McGladrey , Hansen , Dunn & Company , 28- Edenburn , James William , Bankers Trust 30 N. 5th St. (Charles R. Cole, Manager) Company (James William Edenburn) Ernst & Ernst , 505 5th St. (9) (J. E. Bemis, Marshalltown Manager) Wester, R. A., 7 Willard Bldg. (R. A. Wester) Halliday , J. F., 707 Locust St. (J. F. Halliday) Mason City Knobbe & Gallagher , 1010 Savings & Loan Bldg. (Leonard W. Gallagher, C. B. Knobbe, Gage , Edgar S. & Co.,. 725 Brick & Tile Bldg. E. F. Volberding) (Edgar S. Gage, Keith A. Jacobson) Firm List of Members 317

IOWA (Continued) Oskaloosa Shipway , R. J., 671 Orpheum Electric Bldg. Blomgren , F. H., Iowa Trust & Savings Bank (Richard J. Shipway) Shubb , Myer , 207 Commerce Bldg. (Myer Bldg. (F. H. Blomgren) Shubb) Ottumwa Taylor and Nichols , 507 Benson Bldg. (Sid­ ney L. Taylor) Smith , R. W., Fidelity-Savings Bank Bldg. Williams & Company , 826 Frances Bldg. (R. W. Smith) (C. A. Williams, R. V. Williams) Stephenson , G. A. & Company , Fidelity-Sav­ ings Bank Bldg. (C. Kenneth Anderson, Spencer George A. Stephenson) Keightley & Pederson , Davies Bldg. (Rex M. Shenandoah Wilde, Manager) West, Dennis , 619½ W. Sheridan Pl. (Dennis Spirit Lake West) Weber, Fred A., P. O. Box 1 (Fred A. Weber) Sioux City Waterloo Arkin , Lynn A., 310 Badgerow Bldg. (1) Carney -Lynch Company , 200 First National (Lynn A. Arkin) Bldg. (James F. Carney, Richard E. Lynch) Goldberg , Louis S., 305 Commerce Bldg. Hostetler , Charles N., 311 Insurance Bldg. (Louis S. Goldberg) (Charles N. Hostetler) Keightley & Pederson , 610 Davidson Bldg. Stover —Den Hartog Co ., 400 W. Mullan Ave. (13) (L. H. Keightley, Ralph W. Pederson) (Tunis E. Den Hartog, E. L. Stover) Schroer & Rise, 327 Security Bldg. (Clayton Wise, Homer E., 610 Marsh Place Bldg. L. Rise, Harold A. Schroer) (Homer E. Wise)

Kansas Abilene Junction City Simmons , Roy N., 300 N. Cedar (Roy N. Sim­ Strain , John A., 725½ N. Washington (John mons) A. Strain) Arkansas City Kansas City Parman , William E., 505 A. C. Office Bldg. Martin -Gladman & Company , Bennett Bldg. (William E. Parman) (Robert Gladman, Murray Martin) Williams , John J., 502 A. C. Office Bldg. Sinderson , Little & Lashell , 475 New (John J. Williams) Brotherhood Bldg. (James B. Burgee, Sam W. Sinderson) Atchison Mac Laren , Malcolm , 4 Blair Bldg. (Malcolm Lawrence MacLaren) Henning , Homer J. & Company , Lawrence Miller, John M., Professional Bldg. (John National Bank Bldg. (Warren N. Lesh) Moore Miller) Weatherwax , John T., Box 79 (John T. Weatherwax) Chanute Gottlieb , Leo , 23 N. Grant (Leo Gottlieb) McPherson Willems & Haury , 200 Grand Bldg. (Kenneth Coffeyville K. Haury) Belt, Burns & Company , Plaza Bldg. (C. Robert Belt) Mission Swain , W. J., 5125 W. 57th St. (W. J. Swain) Dodge City Hogue , Ross D., First National Bank Bldg. Newton (Ross D. Hogue) Willems & Haury , 203 Railroad Loan Bldg. (Robert Arthur Haury) Emporia Brinkman , Leo J., 515 Citizens National Bank Oberlin Bldg. (Leo J. Brinkman) Dowling , Arthur J., (Arthur J. Dowling) Great Bend Ottawa Poos, John W., 2416 Coronado Dr. (John W. Henning , Homer J. & Company , 215 Bennett Poos) Bldg. (Homer J. Henning) Hays Pittsburg Wiesner , Fred L., Schenck Bldg. (Fred L. Loy , Wallace J., Commerce Bldg. (Wallace Wiesner) J. Loy) Hutchinson Salina Cornell & Company , 623 Wiley Bldg. (Nor­ man R. Settle) Kennedy and Coe , 229 United Life Bldg. Pierce, Faris & Company , 508 Wolcott Bldg. (Clarence L. Coe, Milton J. Kennedy) (Harry Faris, Aldon Louis Pierce, L. Floyd Pierce) Topeka Swanson -Holford Company , 527 N. Main Bjorkman , Carl H. & Co., 518 Garlinghouse (Floyd P. Holford) Bldg. (Carl H. Bjorkman) Brelsford , Gifford and Hardesty , 606 New Independence England Bldg. (George W. Batz, H. W. Gif­ Acre, Joseph , Box 107 (Joseph Acre) ford, W. F. Hardesty) 318 American Institute of Accountants

KANSAS (Continued) Fleming , Kenneth A., 1631 Lakeside Dr. Ireland & Wakeland , 605 First National Bank (Kenneth A. Fleming) Bldg. (2) (Orris R. Ireland, Roderick W. Garrison & Gresser, National Bank of Topeka Wakeland) Bldg. (Joseph O. Garrison, Don F. Gresser) Kubik , F. B. & Company , 1106 Brown Bldg. Houser , Ralph E., 121 E. 8th (Ralph E. (Ben F. Kubik, Fred B. Kubik, Russell Houser) Menkemeyer, Emmett D. True) Paxson and Richel , 506 Columbian Bldg. (C. L. Paxson, W. A. Richel) Moberly , West & Calvin , 918 Central Bldg. Shapiro , Roy , 1808 Pembroke Lane (Roy (Roy E. Calvin, Rex M. Jennings, William Shapiro) H. Moberly, Ivan M. West) Morgan , Nelson & Krueger , 512 Fourth Na­ Wichita tional Bank Bldg. (Sterling E. Krueger, L. Irvin Morgan, Vernon Nelson) Bonicamp , Koelling & Smith , Union Na­ tional Bank Bldg. (2) (John P. Bonicamp, Rossdutcher , Charles & Co., 327 Beacon Hugh C. Braly, J. T. Koelling, Glenn W. Bldg. (Calvert Krueger, C. W. Rossdutcher) Smith) Sanders , A. B. & Company , 313 First Na­ Brinkman , Ray & Company , 206 Insurance tional Bank Bldg. (A. B. Sanders) Bldg. (Ray N. Brinkman) Selfridge , O. J. & Company , 216 E. Water­ Britting -Kruger & Company , 1023 Beacon man (2) (Oliver John Selfridge) Bldg. (Merle E. Britting) Shaul , K K. & Co., 203 Orpheum Bldg. (K. Cory , Webster & Howard , 905 Central Bldg. Kenneth Shaul) (Robert I. Cory, Grant R. Webster) Smith , Vane , 608 KFH Bldg. (Vane Smith) Farrow , Chester F. and Company , 317 Cen­ Spurrier , Stanley & Co., 603 Beacon Bldg. tral Bldg. (Chester F. Farrow) (Stanley Spurrier) Farrow and Thompson , 317 Central Bldg, Young , Arthur & Company , 307 Wheeler- (Rollo O. Thompson) Kelly-Hagny Bldg. (2) (Vincent A. Smith) Fox, Elmer E. & Company , 207 Fourth Na­ tional Bank Bldg. (2) (Elmer E. Fox, Carl S. Nelson, C. Merritt Winsby) Winfield Houghton & Peterson , 502 Bitting Bldg. (2) Stephenson , Edw , B., 107 E. 9th (Edw. B. (Ira L. Houghton, Ernest A. Peterson) Stephenson)

Kentucky

Ashland Eskew , Gresham & Diersen , 301 Bank of Galloway , Allen R., 808 Second National Commerce Bldg. (E. Ellis Sutton) Bank Bldg. (Allen R. Galloway) Goldfarb , Benjamin , 301 Central Bank Bldg. May , Howard M., P. O. Box 1341 (Howard M. (Benjamin Goldfarb) May) Hifner , Fortune and Potter , 145 E. High Otis, Samuel Clay , 516 Second National Bank St. (Helen H. Fortune, W. A. Hifner, Jr., Bldg. (Samuel Clay Otis) Rex B. Potter) Muller , Ellsworth W., 519 Rosemont Gar­ Bowling Green dens (Ellsworth W. Muller) Meany , James R. & Associates , 812 State St. Paris , J. C. & Co., 208 Central Bank Bldg. (Carl N. Kelley, James R. Meany) (Lyman H. Everly, J. C. Paris) Thorp , William Walter , 808 Bank of Com­ Covington merce Bldg. (William Walter Thorp) Bailey , Espy , First National Bank Bldg. (Espy Bailey) Louisville Gardiner , Clinton F., 823 Arlington Rd. Ackerson , Louis E., 405 Lincoln Bank Bldg. (Clinton F. Gardiner) (Louis E. Ackerson) Ackerson and Mosher , 405 Lincoln Bank Danville Bldg. (Roy G. Mosher) Killebrew & Stringer , (Kenneth W. Stringer) Barnes , George , 1228 Carrico Ave. (George Glasgow Barnes) Barnett & Van Overbeke , 910 Kentucky Home Jones , Howard M., East Public Sq. (Howard Life Bldg. (2) (L. C. Barnett, Frank Van M. Jones) Overbeke, Jr.) Henderson Barnett , L. C. & Co., 910 Kentucky Home Life Bldg. (L. C. Barnett) Collins , Robert L., Ohio Valley Bank Bldg, Bell & Walker , 1002 Hoffman Bldg. (2) (J. L. (Robert L. Collins) Bell, Frank S. Walker) Wood , Everett C., P. O. Box 383 (Everett Bowden , E. A., 203 Republic Bldg. (2) (E. A. C. Wood) Bowden) Hopkinsville Brown , A. Luke , St. Matthew’s National Bank Maloney , Albert B. & Company , P. O. Box Bldg. (A. Luke Brown) 436 (Francis C. Newton) Brown and Monroe , Washington Bldg. (2) Thurman , Duard N., First-City Bank Bldg. (Stanley H. Bergmann, J. B. Brown, Anthony (Duard N. Thurman) Frerman, V. G. Monroe, J. R. Shine) Cardwell , Bower & Allen , 706 Kentucky Lafayette Home Life Bldg. (Harvey Cardwell) Darnall , Eugene H., 107 E. Vermilion St. Christen , Brown , McCroskey & Rufer , 1011 (Eugene H. Darnall) Kentucky Home Life Bldg. (John E. Brown, Albert Christen, Lane McCroskey, A. Davis Lexington Rufer) Briscoe , U. G. & Company , 812 Security Trust Churney , Marvin L., 418 Louisville Trust Bldg. (U. G. Briscoe) Bldg. (2) (Marvin L. Churney) Firm List of Members 319

KENTUCKY (Continued) Compton , C. B. Co ., 1109 Kentucky Home Life Thompson , Albert C., 912 Kentucky Home Bldg. (Charles Beverly Compton, Emmett W. Life Bldg. (Albert C. Thompson) Kottke) Waldman & Levitan , 414 Marion E. Taylor Cotton , William Company , 402 Lincoln Bank Bldg. (2) (Ray E. Gayheart, Irvin L. Levi­ Bldg. (William Cotton, Thomas H. Dowell, tan, Charles S. Reich, Max Waldman, Melvin Holmes B. Hill, Joe H. Wallingford) R. Youngblood) Cox & Oldham , Stock Yards Bank Bldg. (6) Wasserman , Irvin L., 1012 Washington Bldg. (Henry A. Cox) (Irvin L. Wasserman) Ernst & Ernst , 239 S. 5th St. (2) (Wilbur Webb & Warren , 319 W. Jefferson (2) (Clar­ R. Williamson, Manager) ence H. Webb) Erskine , Charles W., 320 S. 5th St. (Charles Welenken & Master , Kentucky Home Life W. Erskine) Bldg. (2) (Moses Master, Harry Welenken) Escott , Grogan & Co., Lincoln Bank Bldg. Wells, W. J. & Company , 626 S. 5th St. (2) (C. R. Escott, W. Waller Grogan, G. Byron (W. J. Wells) Kirby, Maurice Luker, L. B. McIntire, John Wetterer, William S. & Co., 327 Fincastle C. Meredith, Lowell Nichols, Jos. R. Wer­ Bldg. (Robert H. Wetterer, William S. Wet­ meister, Ulysses S. Whalin) terer) Eskew , Gresham & Diersen , 706 Kentucky Wheeler , Charles M., 1303 Heyburn Bldg. Home Life Bldg. (2) (Joseph H. Diersen, (2) (Charles M. Wheeler) Samuel W. Eskew, Austin H. Gresham, Yeager , Ford & Warren , 820 Kentucky Home Joseph G. Stocker, Vernon Fay Watson) Life Bldg. (Henry S. Fish, Gordon Ford, Greweling , Grover C. and Company , 1606 Lawrence Long, James C. Warren, L. C. J. Kentucky Home Life Bldg. (Grover C. Yeager) Greweling, Harold B. Williams, Jr.) Hagan , P. Willett, 1526 Kentucky Home Life Middlesboro Bldg. (P. Willett Hagan) Dooley & Dooley , P. O. Box 23 (Edward M. Hatton , Charles R., 3021 Whiteway Ave. Dooley, Frank J. Dooley) (Charles R. Hatton) Fritz, George S., Nicholson Bldg. (George S. Heeb, Carl J., 4905 S. 3rd St. (Carl J. Heeb) Fritz) Howard , Geo . W., Jr., Kentucky Home Life Bldg. (Geo. W. Howard, Jr.) Mt. Sterling Humphrey Robinson & Company , 1712 Hey­ Allen , W. Frank , 50 Broadway (W. Frank burn Bldg. (Joseph A. Hunter, Robert B. Allen) Lancaster, Stanley P. McGee, Malcolm B. McMullen, Robert Miller, Robert I, Planck, Murray William D. Selby, W. Kenneth Simpson, Bradley O. Turner) Oakley , Charles Herbert, 208 S. 4th St. Imhof . Veatch and Riedel , The Washington (Charles Herbert Oakley) Bldg. (2) (Irvin W. Imhof, Joseph R. Riedel, Clarence A. Veatch) Newport Kane & Magel , 245 Francis Bldg. (2) (John Thorburn , Edwin F., 701 Newport Finance E. Magel) Bldg. (Edwin F. Thorburn) Lybrand , Ross Bros . & Montgomery , Hey­ burn Bldg. (2) (Paul F. Halloran) Owensboro Lynn , A. J., 459 Starks Bldg. (A. J. Lynn) Alexander & Company , 507 ½ Frederica St. Nauman , Nauman and Company , 233 Starks (John Sargent Miller) Bldg. (A. J. Nauman) Boswell & May , Holland Bldg. (J. O. Boswell, Petot , John S. and Company , 122 S. 4th St. Fernander L. May) (Joseph P. Jones, John S. Petot, Sr.) Bottorf , H. W., Jr., Masonic Bldg. (H. W. Queenan , Fisher and Wooldridge , Washing­ Bottorf, Jr.) ton Bldg. (James F. Queenan, Joseph T. Wooldridge) Paducah Roth , Louis T., 403 M. E. Taylor Bldg. (Louis Lee, Morris A., 221 Citizens Savings Bank T. Roth) Bldg. (Morris A. Lee) Rowland , Henry T., 122 S. 4th St. (2) (Henry Schuette & Taylor , 722 Citizens Bank Bldg. T. Rowland) (Ralph H. Schuette, Harrar W. Taylor) Samuels , Sylvan , 1223 Heyburn Bldg. (Sylvan Samuels) Wheelwright Schild t, Clement F., Southern Trust Bldg. (Clement F. Schildt) McNeil, John C., P. O. Box 337 (John C. Schneider and Schneider , 606 Republic Bldg. McNeil) (F. C. Schneider, Jr.) Winchester Thomas , Richard H., 306 Realty Bldg. (Rich­ ard H. Thomas) Lary , Virgil P., (Virgil P. Lary, Sr.)

Louisiana

Abbeville Baton Rouge Donohue , John P., 109 Trivoli St. (John P. Bond , J. A., 2107 Winnebago St. (J. A. Bond) Donohue) Bourgeois , Hannis T., 605 Roumain Bldg. (Hannis Taylor Bourgeois) Alexandria Carroll , H. V., 202 Kean Bldg. (1) (H. V. Hawthorn , Waymouth & Payne , 810 Guar­ Carroll) anty Bank Bldg. (Junius H. Payne, Jr.) arter rthur ox La Croix , Walter S., Jr., Commercial Bldg. C , A L., P. O. B 1747 (Arthur (Walter S. LaCroix, Jr.) L. Carter) Morgan and Erskine , P. O. Box 1786 (Harvey Carter & Carter , 150 St. Louis St. (H. Newton Harwell Morgan) Carter) 320 American Institute of Accountants

LOUISIANA (Continued) Champagne , L. A. & Co., 305 Guaranty In­ Caballero and Roger , 1316 National Bank of come Life Bldg. (Lionel A. Champagne, Mil- Commerce Bldg. (Laurent J. Roger) ton T. Covington) Campell , Goldstein and Glade , 810 Richards Fincher , John Ramsey , P. O. Box 1389 (John Bldg. (12) (Morris Campell, Leonard Glade, Ramsey Fincher) David L. Goldstein) Hawthorn , Waymouth & Payne , 1038 Main Carriere & Carriere , 1017 Carondelet Bldg. St. (Robert B. Hawthorn, John F. Waymouth, (Charles M. Carriere, Joseph M. Carriere) Staten H. Wilsford) Chamberlain , Otis J., 711 Carondelet Bldg. Kolb & Bernard , 1211 Louisiana National Bank (Otis J. Chamberlain) Bldg. (J. H. Bernard, Jr., Allison R. Kolb) Coiron , George A., Jr., 1126 National Bank Lee, Basil M. & Company , 224 Wieck Bldg. of Commerce Bldg. (George A. Coiron, Jr.) (Harris J. Chustz, Basil M. Lee) Costa , Joseph , Jr., 519 Maritime Bldg. (Joseph Postlethwaite , A. L„ Jr., 1214 Main St. (A. Costa, Jr.) L. Postlethwaite, Jr.) de Verges , E. J., 717 Whitney Bldg. (Ed. J. Thomas , A. Edgar , 2270 Stuart Ave. (A. Edgar de Verges) Thomas) Doescher , Frederick M., 525 Whitney Bldg. (Frederick M. Doescher) Bossier City Doody , Louis C., 400 Maritime Bldg. (Louis Walker , Harry B., 207 Bossier Bank & Trust C. Doody) Company Bldg. (Harry B. Walker) Dubourg , Thomas A., 601 Pan-American Bldg. (12) (Thomas A. Dubourg) De Ridder Durham , Herman P., 404 Godchaux Bldg. (16) Wooten , John T., Hood Bldg. (John T. (Herman P. Durham) Wooten) Ernst & Ernst , 200 Carondelet St. (12) (J. A. Ward) Lafayette Eversmeyer , W. H. & Company , 2015 Ameri­ Voorhies , Raynald J., P. O. Box 556 (Ray­ can Bank Bldg. (Walter H. Eversmeyer) Ferry and Guidry , 438 Canal Bldg. (Henry nald J. Voorhies) Louis Ferry) Lake Charles Fort , Arthur , 743 National Bank of Commerce Bldg. (12) (Arthur Fort) Heard , McElroy & Vestal , P. O. Box 763 Frank & Wegmann , 502 Carondelet Bldg. (Charles I. McElroy) (Walter H. Frank, John X. Wegmann, Jr.) orth ewton ox N , N S., P. O. B 745 (Newton Ganucheau , Louis P., Jr., 722 Carondelet S. North) Bldg. (Louis P. Ganucheau, Jr.) uirk harles Q , C P., Kaufman Bldg. (Charles Giraud , Lewis A., 407 Whitney Bldg. (Lewis P. Quirk) A. Giraud) Minden Grimader , Carlos J., 830 Audubon Bldg. (16) (Carlos J. Grimader) Davis , James N., P. O. Box 783 (James N. Guenther , Leo S., 1217 Canal Bank Bldg. Davis) (Leo S. Guenther) Harmon & Durham , 807 Carondelet Bldg. Monroe (Augustus Amos Harmon) Cox, Frazer and Webb, 708 Ouachita National Haro , Emile G., Jr., 321 Carondelet Bldg. Bank Bldg. (Harry G. Frazer, William O. (Emile G. Haro, Jr.) Webb) Harris , Seymour J., 640 Tchoupitoulas St. Farmer & Ellison , 12 Ammam Bldg. (Edward (Seymour J. Harris) Brewer Ellison, J. Frank Farmer) Hartmann , John F. & Company , 449 National Glazer , Maurice , Bernhardt Bldg. (Maurice Bank of Commerce Bldg. (William G. Aly, Glazer) John F. Hartmann, Eugene F. Monnier) Myatt , A. B. & Co., 312 Bernhardt Bldg. (Alex­ Haskins & Sells, 1021 Hibernia Bank Bldg. ander B. Myatt) (12) (George E. Conroy) North , Charles C., 1014 N. 5th (Charles C. Hearne & Co., 207 Cigali Bldg. (Bernard S. North) Jacobs) Savage , Walter S. & Co., 306 Ouachita Na­ Hollis , Thomas L., 505 Queen & Crescent tional Bank Bldg. (John Francis Savage, Bldg. (Thomas L. Hollis) Walter S. Savage) Jacobs , Henry , 915 Pere Marquette Bldg. (Henry Jacobs) New Iberia Jones , William B. & Company , National Bank Hearne & Co., 115 E. St. Peter St. (David C. of Commerce Bldg. (William B. Jones) Hearne) Kern , Charles F., 617 National Bank of Com­ merce Bldg. (Charles F. Kern) New Orleans Labanca , Francis J., 4430 S. Galvez St. Andrus , Gerald L., 1309 Nashville Ave. (Francis J. Labanca) (Gerald L. Andrus) Lafrentz , F. W. & Co., 1028 Whitney Bldg. Barry , Denis A. & Co., 403 American Bank (Thomas A. Williams) Bldg. (Denis A. Barry, Clifton A. Morvant) Lankston , John O., 1015 Maritime Bldg. (John Barton , Pilie & Wermuth , 603 Carondelet O. Lankston) Bldg. (Meyer Barton, Irving B. Cohen, Ab­ La Porte , John J. and Company , 1028 Mari­ ner E. Hughes, Louis H. Pilie) time Bldg. (12) (John J. La Porte) Bourgeois , Albert A., Jr., 11 San Carlos Ave. Lauer , Margaret E., 828 Perdido St. (Marg­ (Albert A. Bourgeois, Jr.) aret E. Lauer) Bourgeois , Russell & Company , 406 Hibernia Lebreton , Walter J., 6038 Marigny St. Bank Bldg. (Sidney S. Bourgeois, Jr., Frank (Walter J. Lebreton) V. Russell) LeGardeur , R. J. & Company , 412 Audubon Brener , Moses E., 504 Audubon Bldg. (16) Bldg. (R. J. LeGardeur, Lloyd Robert Marks) (Moses E. Brener) Losberg , Clifford C., Jr., 217 Carondelet Byrne , J. K. & Co., American Bank Bldg. Bldg. (Clifford C, Losberg, Jr.) (Joseph G. Ehrlicher, John A. Peyroux, Jr., McFadden , Henry H., 1006 Gravier St. (Henry Andrew S. Seferovich, August A. Wegmann) H. McFadden) Firm List of Members 321

LOUISIANA (Continued) Mistrot , Lloyd J., 408 Maritime Bldg. (Lloyd Opelousas J. Mistrot) Dowling & Bellard , Chauvin Bldg. (Carl Moses , Rittler & Dienes , 500 Audubon Bldg. Joseph Bellard, John S. Dowling) (Norman E. Brietling, Jr., Malcolm M. Dienes, O. W Ecuyer, Edward S. Rittler) Shreveport Murphy , Chas . B., 822 Perdido St. (Charles B. Brown , Barnett and O’Hearn , 427 Ricou- Murphy) Brewster Bldg. (Marion E. Barnett, Dwight Ott, Prados & Verlander , 713 Maritime Bldg. M. Brown, Taylor W. O’Hearn) (Richard G. Verlander) Burke , Milton P., 210 Johnson Bldg. (Milton Peat , Marwick , Mitchell & Co., 1106 Hi­ P. Burke) bernia Bank Bldg. (12) (Harry J. Williams) Burroughs , William Roy Lee, 319 Ardis Pedelahore and Kiser, 808 Richards Bldg. Bldg. (William Roy Lee Burroughs) (S. H. Kiser, J. Earl Pedelahore) Colbert & Pasquier , 1603 Slattery Bldg. Price Waterhouse & Co., 210 Baronne St. (12) (Charles Francis Pasquier) (Harold Rives, Manager) Eglin , Ralph B., Commercial National Bank Quere , Armand F., Jr., 2661 LePage St. (Ar­ Bldg. (Ralph B. Eglin) mand F. Quere, Jr.) Frost and Frost , 301 Commercial Bldg. (Royal Rapier , George S., 1216 Hibernia Bldg. (George H. Frost, Jr., William M. Frost) S. Rapier) Gates , R. F. & Company , 530 Giddens-Lane Revere , S. Paul , 709 Chartres St. (S. Paul Bldg. (R. F. Gates, Milton W. Schober) Revere) Griffith & Hettler, 406 Rieou-Brewster Bldg. Robbert & Favaloro , 1813 National Bank of (Luther B. Griffith, Fred R. Hettler, Horace Commerce Bldg. (12) (John L. Favaloro, H. H. Jeter) P. Robbert, William H. Robbert) Hayes , George M., 622 Giddens-Lane Bldg. Robinson , C. G. & Co., 905 American Bank (George M. Hayes) Bldg. (George Landwehr, Irby D. Magee, Head , J. William , 403 Johnson Bldg. (23) (J. Cecil G. Robinson) William Head) Rovira , E. J., 122 Athauia Pl., Metairie (Edwin Heard , McElroy and Vestal , P. O. Box 655 J. Rovira) (Edward N. Atkinson, O. Patrick Avinger, Ryniker , Bates & Verlander , 724 Maritime Jr., S. Berton Heard, Charles E. Vestal) Bldg. (12) (Jewel Lane Bates, Jr., S. W. Herring and Hurley , 402 Giddens-Lane Bldg. Ryniker, Elmore R. Verlander) (Hershel H. Herring) Schenck , Leonard E. & Co., 517 Carondelet Klady & Brooke , 1172 Louisiana Ave. (C. L. Bldg. (Anthony J. Trahan) Brooke) Seemann , Charles L. & Company , 923 Caron­ Lacy , Kenneith F., 1604 Fairfield Ave. (Ken­ delet Bldg. (J. Louis Ford, Charles L. See­ neith F. Lacy) mann) Mattison & Gaston , Slattery Bldg. (Erskin Sere, Darby and Company , 304 Industries A. Gaston) Bldg. (Darby Sere) Opferkuch and McGuirt , P. O. Box 639 Stephenson , M. B., 701 Maritime Bldg. (M. (Tom B. McGuirt, Robert E. Opferkuch) B. Stephenson) Redfield and Armstrong , 710 Johnson Bldg. Stich & Vigo , 907 Carondelet Bldg. (Wm. P. (E. E. Armstrong) Stich, Jack L. Vigo) Roberts , W. Theron , 826 Johnson Bldg. (W. Stouse and Spilsbury , 305 Levert Bldg. (Sid­ Theron Roberts) ney T. Spilsbury) Saur , Dwight E., P. O. Box 1192 (Dwight E. Stuart , Rupert A., Jr., 308 Carondelet Bldg. (Rupert A. Stuart) Saur) Weis, C. and Company , 1214 Hibernia Bank Sullivan , W. Reece, P. O. Box 4126 (W. Bldg. (George H. Giraud, Jr., Camille Weis) Reece Sullivan) Whittaker , R. V. & Co., 426 Whitney Bldg. Tillotson , A. L., 3556 Youree Dr. (A. L. (Jackson P. Ward, R. V. Whittaker) Tillotson) Winters , Henry J., Jr., 1008, 305 Baronne St. Viser, Dickson & Viser, 104 Fairfield Bldg. (Henry J. Winters, Jr.) (Raymond R. Dickson, Harry L. Viser, Jr.) Woolley , B. B. & Co., Maritime Bldg. (12) Williams , Bert L., 1519 Line Ave. (Bert L. (B. B. Woolley) Williams)

Maine Bangor Benner , Harold K., 19 Pitt St. (Harold K. Hayes , William D., Box 864 (William D. Benner) Hayes) Foss, Chester M. & Company , 1204 Chapman Raben , Murray , 142 Pine St. (Murray Raben) Bldg. (Chester M. Foss) Ernst & Ernst , 443 Congress St. (John W. Bridgeton Jackson, Manager) Garland , Richard F., 105 Preble St. (Richard Keller, Frederick C., Jr. (Frederick C. Kel­ F. Garland) ler, Jr.) Graffam ’s Accounting Service , 415 Congress Kennebunk St. (3) (Fred R. Gould) Griswold , E. H. & Co., (E. H. Griswold) Alheim , John L., 41 Main St. (John L. Al­ Jordan & Jordan , 465 Congress St. (Chester A. heim) Jordan, Harold C. Jordan) Millett, Fish & Dresser, 465 Congress St. Lewiston (Richard M. Millett) Shapiro , Ernest M. & Co., 163 Lisbon St. Woodward , G. D., 465 Congress St. (G. D. (Sherman G. Shapiro) Woodward) Portland Presque Isle Baker and Adam , 465 Congress St. (Lincoln Kearney , Chester M., Box 31 (Chester M. L. Adam) Kearney) 322 American Institute of Accountants

Maryland

Baltimore Hyatt , J. Clyde , 711 Edgewood St. (J. Clyde Ashman , I. William Associates , 5 Guilford Hyatt) Ave. (I. William Ashman) Hyman , Henry , 1717 Court Square Bldg. Bartels & Spamer , 307 American Bldg. (Henry Hyman) (Charles O. Gunther, Jr., George O. Sparks, Irving & McKewen , 1231 Mathieson Bldg. Jr.) (Burton M. Irving, John L. McKewen) Berman , Goldman , Levin & Co., 13 Guilford Jones , E. R. & Co., 221 E. Redwood St. (Arthur Ave. (Louis J. Berman, Isadore E. Levin, L. Baney) Myer Louis Sigel) Jones , James W., 1727-B Aberdeen Rd. (4) Bishop , Ruth H., 1227 Munsey Bldg. (2) (James W. Jones) (Ruth H. Bishop) Kadis , Louis , 1516 Court Square Bldg. (Louis Black , Robert W., 16 E. Franklin St. (Robert Kadis) W. Black) Kanner , Sidney , 611 Munsey Bldg. (Sidney Blass , Bernard M., 211 Tower Bldg. (Bern­ Kanner) ard M. Blass) Kushner , Bulmash & Co., 228 Tower Bldg. Bowen & McClean , 3111 St. Paul St. (Louis (Gilbert Bulmash, Walter Kushner) E. Brown, George W. McClean) Kushnick & Waldman , Court Square Bldg. Buffington , H. O., Jr. 1227 Munsey Bldg. (Joseph A. Waldman) (Howard O. Buffington, Jr.) Lafrentz , F. W. & Co., 915 Mercantile Trust Burke , Landsberg & Gerber, 1016 Munsey Bldg. (2) (Archie E. MacKay, Alonzo Lee Bldg. (Henry G. Burke, Benjamin L. Lands­ Miles, Joseph A. Naegele) berg) Langrall , H. L. & Co., 911 American Bldg. Caplan , Bernard M. & Company , 210 E. Lex­ (Herbert L. Langrall) ington St. (2) (Bernard M. Caplan) Levy , Merrill, 217 Equitable Bldg. (2) (Mer­ Casbarian , Harvey T., 1 E. 24th St. (18) rill Levy) (Harvey T. Casbarian) Logue , H. Cleveland & Company , 309 Ameri­ Cohen , Bernard B., 149 Equitable Bldg. (2) can Bldg. (H. Cleveland Logue) (Bernard B. Cohen) Loweree & Barlly , 1408 Munsey Bldg. (Mar­ Copes , Edward Herbert, 108 Woodland Rd. tin A. Barlly, Edgar V. Loweree) (Edward Herbert Copes) Lybrand , Ross Bros . & Montgomery , First Daley , Lawrence B., 3208 Fait Ave. (Law­ National Bank Bldg. (2) (Edmund A. Staub) rence B. Daley) Masson , John C., 1608 Munsey Bldg. (John C. Davis , John K., Jr., 709 Fredericks Rd. (28) Masson) (John K. Davis, Jr.) McNulty , James P. & Co., 507 American Dubin , Charles T., 502 Tower Bldg. (Charles Bldg. (James P. McNulty) T. Dubin) Meade , Arthur Chew , The Marylander (18) Duke , Milton , 11 W. Chase St. (Milton Duke) (Arthur Chew Meade) Eagen & Rudo , 315 American Bldg. (Max Miller, Thomas W., 3409 Edgewood Rd. Rudo) (Thomas W. Miller) Eisenberg , Nathan , 210 E. Lexington St. (2) Moran , Charles , 1000 N. Charles St. (1) (Nathan Eisenberg) (Charles Moran) Ellin , Lester, 315 American Bldg. (Lester Musgrave , T. Benson , 3719 Nortonia Rd. (T. Ellin) Benson Musgrave) Ernst & Ernst , 1408 First National Bank Noppinger , John G., 542 Equitable Bldg. (John Bldg. (2) (W. P. Trolinger) G. Noppinger) Etelson , Seymour M., 1511 Standard Oil Bldg. Older and Silver , 1205 Munsey Bldg. (2) (Seymour M. Etelson) (Morris B. Older, Stanley M. Silver) Fedder , Morris , 421 Title Bldg. (Morris Fod­ Parcover , Harry , 6, 2 E. Lexington St. (2) der) (Harry Parcover) Fincham , James M., 912 Cathedral St. (1) Peat , Marwick , Mitchell & Co., 1804 Munsey (James M. Fincham) Bldg. (Carroll F. Davis, Malcolm MacGregor, Freedman & Blank , 343 N. Calvert St. (Max Walter Schmid) Lieb Freedman) Penn , Mildred L., 350A, Equitable Bldg. Fried , Philip M. & Co., Old Town Bank Bldg. (Mildred L. Penn) (Philip M. Fried) Phipps , S. Howard & Co., 533 Title Bldg. Froehlich and Froehlich , 10 Light St. (Ralph W. Miller, S. Howard Phipps) (Charles J. Froehlich, Jr.) Porter , G. Harvey , 217 Baltimore Life Bldg. Gaebler , Fred E. & Co., 2 E. 21 St. (O. W. (G. Harvey Porter) Lower) Rapkin , Sidney D., 729 Munsey Bldg. (Sidney Gillespie, William A. & Co., Court Square D. Rapkin) Bldg. (William A. Gillespie) Rocklin , Joseph , 302 Court Square Bldg. Goldberg , Isidore , 1421 Fidelity Bldg. (Isidore (Joseph Rocklin) Goldberg) Rogers , John H., 21 W. 25th St. (John H. Goldberg , Max L., 3701 Clarinth Rd. (Max Rogers) Louis Goldberg) Rowles , Leonard B. & Co., 1023 N. Calvert Goldfarb , Lawrence R. & Co., American Bldg. St. (2) (Leonard B. Rowles) (Lawrence R. Goldfarb) Sachs , Z. Sigmund , Tower Bldg. (Z. Sigmund Graf , Paul H., 2323 Arunah Ave. (Paul H. Sachs) Graf) Schaible , Albert E., 3029 Hamilton Ave. (Al­ Gray , Alan P., 2125 N. Charles St. (Alan P. bert E. Schaible) Gray) Schluttanhafer , Henry C., 110 W. 25th St. Haskins & Sells, 500 Equitable Bldg. (2) (18) (Henry C. Schluttanhafer) (G. E. Babylon, Jr., Charles Carroll Croggon, Schnepfe , Chas . H., Jr., & Co., 10 Light St. William B. Tittsworth) (George H. Bald, Howard A. Schnepfe) Hatter & McNab , 1807 First National Bank Shallenberger , Frank A., 5300 Purlington Bldg. (Charles W. Hatter, Robert Koethen, Way (Frank A. Shallenberger) Jr.) Sherman , Charles L., Jr., 306 N. Charles St. House and Kirschke . 1727 Mathieson Bldg. (1) (Charles P. Schuller, Charles L. Sher­ (Harold N. House) man, Jr.) Firm List of Members 323

MARYLAND (Continued) Shipley , Edward Gettier, 3 Chancery Square Cambridge (Edward Gettier Shipley) Slacum , Albert Birtcell, 120 High St. (Al­ Shuman & Kruger , 208 E. Lexington St. bert Birtcell Slacum) (Morris Kruger, Lawrence H. Shuman) Smelkinson , Aaron , 104 W. Fayette St. (Aaron Smelkinson) Cumberland Smith , Daniel Augustus , 2423 Sinclair Lane Morgan , J. Kenneth , 59 Pershing St. (J. Ken­ (Daniel Augustus Smith) neth Morgan) Staples , Lee E., 1510 Standard Oil Bldg. (Lee Rollins , John W., Jr., 72 Pershing St. (John E. Staples) W. Rollins, Jr.) Starkey , Norman S., 712 Mercantile Trust Bldg. (Norman S. Starkey) Easton Stegman & Company , 1208 Mercantile Trust Bldg. (C. Donald Stegman, Edward J. Steg­ Garey , L. Elbert, 522 Goldsborough St. (L. man, Edward R. Stegman) Elbert Garey) Stone , Wm. Louis , 700 Cathedral St. (1) (Wm. Louis Stone) Hagerstown Tarner , Orville D., 110 W. 25th St. (18) Baker , John K., III, 49 Summit Ave. (John K. (Orville D. Tarner) Baker, III) Title, Oscar , 5 Guilford Ave. (2) (Oscar Carter , Charles B., 606 Earle Bldg. (Charles Title) B. Carter) Trautfelter , J. H. L., 1113 Munsey Bldg. Kidwell , Guy S., 16 E. Antietam St. (Guy S. (J. H. L. Trautfelter) Kidwell) Trott , James Wesley , 240 Equitable Bldg. Moats , Arthur M., 24 S. Locust St. (Arthur (James Wesley Trott) M. Moats) Udoff , Max , 2218 Brookfield Ave. (Max Udoff) Unger , J. Elvin , 74 W. Washington St. (John Wannen , C. William , 724 E. Belvedere Ave. Elvin Unger) (C. William Wannen) Watson , Charles R., 2641 Purnell Dr. (7) Salisbury (Charles R. Watson) Weiner , Felix J. & Co., 225 E. Redwood St. Ball and Granger , Wesley Bldg. (H. Harrell (Morris J. Katz, Morris J. Solomon, Felix J. Granger) Weiner) Winner , Elliott C. & Co., 2414 N. Charles Silver Spring St. (Elliott C. Winner) Bollt , Theodore & Co., 9706 Georgia Ave. Wooden , Benson & Walton , Munsey Bldg. (Theodore Bollt, Bernard L. Shapiro) (2) (James L. Benson, William R. Walton, Fredericks , Carl , 1005 Bonifant St. (Carl Ernest E. Wooden) Fredericks) Zeller, Fred W., Jr., 225 N. Franklintown Rd. Hoffmeister , T. M., 8504 Georgia Ave. (23) (Fred W. Zeller, Jr.) (Thomas M. Hoffmeister) Katz , Max , 8237 Georgia Ave., N. W. (Max Bethesda Katz) Moyer , Eugene C., 7649 Old Georgetown Rd. Willis and O’Connell , 8701 Georgia Ave. (Eugene C. Moyer) (Joseph D. O’Connell, T. Leland Willis)

Massachusetts Andover Boynton , Frederick H. & Company , 38 New­ Taylor , Arthur Orrin , 95 Central St. (Arthur bury St. (Frederick H. Boynton) Orrin Taylor) Brown , Albert, 75 Federal St. (10) (Albert Brown) Attleboro Brown , Holdridge & Company , 82 Devonshire Holden , Earl R., 21 Park St. (Earl R. Holden) St. (Thomas J. Brown, Albert E. Holdridge) Jigarjian , S. George , 8 N. Main St. (S. George Byxbee , T. M. Company , 201 Devonshire St. Jigarjian) (Duncan Edmands) Camoscio , Cosmo , 25 Tremont St. (Cosmo Belmont Camoscio) Morgan , William C., 27 Whitcomb St. (Wil­ Carruthers , John & Co., 909 Little Bldg. (T. liam C. Morgan) Rutherford Edwards) Chadis , Maurice , 6 Beacon St. (Maurice Boston Chadis) Albee, Ahos D. Son & Company , 629 Ex­ Chernoff and Sklar , 16 Court St. (8) (Irving change Bldg. (Herbert H. Albee) Chernoff, Maurice Sklar) Allen , Charles B., 541, 53 State St. (9) Cohen , Herman B. & Co., 84 State St. (Her­ (Charles B. Allen) man B. Cohen) Andersen , Arthur & Co., 30 Federal St. (10) Cohen , Sidney L., 11 Beacon St. (Sidney L. (George W. Pierce) Cohen) ngell yril ompany A , C N. & C , 79 Milk St. Comins , Edward P., 80 Federal St. (Edward P. (Cyril N. Angell) Comins) Anthony , Warren S., 161 Devonshire St. (Warren S. Anthony) Conant , Ira M., 110 State St. (Ira M. Conant) Arnold , Robert E., 10 High St. (Robert E. Cooley & Marvin , 140 Federal St. (Clinton W. Arnold) Bennett, Gardner W. Chase) Belson , Kauffman & Kaitz , 1 State St. (9) Cornell , Charles H., 211 Congress St. (10) (Samuel L. Belson, Haskell A. Kaitz) (Charles H. Cornell) Blonder -Freedman , 159 Devonshire St. (10) Corrigan , James W., 80 Federal St. (James W. (Samuel Blonder, Max Freedman) Corrigan) Boyden , Yardley & Guay , 27 State St. (Wil­ Darmody , Todd & Co., 82 Devonshire St. (John liam C. Guay, Arthur W. Yardley) P. Darmody) 324 American Institute of Accountants

MASSACHUSETTS (Continued) Deloitte , Plender , Griffiths & Co., 53 State Haskins & Sells, 80 Federal St. (10) (Thomas St. (9) (Ferdinand M. Pitner, Manager) V. Barb, Andrew B. Fielding, Arthur W. Densmore , Louis E., 44 Bromfield St. (Louis Koelbel) Densmore) Hawkins & Toye , 75 Federal St. (Lester G. Descoteaux , George N., 10 High St. (George Hawkins, Sumner B. Toye) Hayes , William E. & Co., 199 Washington St. DiPesa , Charles E. & Co., 10 High St. (William E. Hayes) (Charles E. DiPesa, Ralph B. Grace) Helman , S. J. & Co., 50 Federal St. (Simon J. Donnelly , T. B. & Company , 10 Post Office Helman) Sq. (Thomas Bernard Donnelly) Hersh and Diamond , 10 State St. (Howard Douglas , Robert & Company , 50 Congress St. Hersh) (Edward S. Culver, Norman E. Jones, Etta Holdsworth , Raymond & Company , 15 State M. Urquhart, Norman H. S. Vincent, Ray­ St. (Raymond Holdsworth, Gerry Keene) mond D. Willard) Johnson , Decker Company , 80 Federal St. Dysart , Hugh & Company , 89 State St. (Hugh (Philip W. Johnson) Dysart, Hugh Dysart, Jr.) Joseph , Alvin C., 11 Beacon St. (Alvin C. Dysart , Robert , 50 State St. (Robert Dysart) Joseph) Elliott , Davis & Company , 53 State St. Kearney , Anthony F., 60 State St. (Anthony (Charles J. Cunningham) F. Kearney) Ellis, Bowman C., 31 Milk St. (Bowman C. Kessler, Harry L, 73 Tremont St. (Harry I. Ellis) Kessler) Ernst & Ernst , 50 Congress St. (9) (W. W. King , Edwin H., 10 High St. (Edwin H. King) Tuttle, Alvin T. Wilkinson) Kirk , Francis P., 111 Devonshire St. (Francis Fagell , William & Co., 80 Boylston St. (Wil­ P. Kirk) liam Fagell) Knight , Richard B., 108 Massachusetts Ave. Ferngold , Harry J. Co., 60 State St. (George (Richard B. Knight) S. Ferngold) Lafrentz , F. W. & Co., 80 Federal St. (10) Fishman , Benjamin , 90 Berkeley St. (16) (Robert E. Ellis, James W. Hall, Arthur E. (Benjamin Fishman) Johnson) Flaherty , Bliss and Company , 40 Court St. Lane , Stanley L., 40 Court St. (Stanley L. (Woodford Bliss, Arthur G. Flaherty) Lane) Foster , Chandler & Company , 1 Court St. LeVine , Richard , 80 Federal St. (Richard (Charles W. Cheney, Francis W. Dailey, LeVine) Chandler H. Foster) Livingston & Haynes , 60 State St. (James M. Fox, James J. & Co., 80 Boylston St. (James Haynes) J. Fox) Loeb , Benjamin , 27 State St. (Benjamin Loeb) French , Herbert F. & Company , 211 Congress Love , Simon , 6 Beacon St. (Simon Love) St. (Francis Barrett, Earle M. French, Harry Love , Theodore M., 6 Beacon St. (Theodore Klein, David B. Saunders) M. Love) Gale , Charles , 18 Tremont St. (Charles Gale) Lubets , Robert & Co., 185 Devonshire St. Gay , Fuller & Company , 73 Tremont St. (Robert Lubets) (Arthur W. Gay) Luther , Joseph S., 100 Boylston St. (Joseph Gibbs, Edward , Jr. & Co., 20 Pemberton Sq. S. Luther) (Edward Gibbs, Jr.) Lybrand , Ross Bros . & Montgomery , 80 Gilbert, Frank J., 41 Tremont St. (Frank J. Federal St. (10) (Joel D. Harvey, Albert E, Gilbert) Hunter, Donald P. Perry, Mark C. Walker) Glunts , James D. & Company , 31 Milk St. Mac Leod & McManus , 10 High St. (Albert H. (Gerald I. Glunts, James D. Glunts) Eastman, Frank J. McManus) Glynn & Glynn , 89 State St. (Arthur L. Mac Pherson , Donald S., 10 Post Office Sq. Glynn) (Donald S. MacPherson) Golding , H. H., 20 Pemberton Sq. (Herman H. Mannis , Ralph , 120 Boylston St. (Ralph Man­ Golding) nis) Goldman , Morris , 216 Barristers Hall (Morris Max Starr -Finer & Company , 161 Devonshire Goldman) St. (Joseph Finer, Max Starr) Goodman & Goodman , 31 Milk St. (Morris McCann , Webster & Co., 89 Broad St. (W. Goodman, Nathan Goodman, Samuel J. Mosh­ Webster McCann, Kendall B. Murry) covitz) Milgroom , Nathan & Co., 294 Washington St. Gordon , David , 159 Devonshire St. (David (Nathan Milgroom) Gordon) Milk , Herbert A., 442, 18 Tremont St. (Her­ Gove , James Stott , 89 Broad St. (James Stott bert A. Milk) Gove) Miller, George & Co., 85 Devonshire St. Greene , Howard F., 44 School St. (Howard F. (George E. Miller, Bernard C. Plotkin) Greene) Mintz , David and Company , 89 State St. Greenspan and Greenspan , 56 Suffolk St. (David J. Mintz) (Abraham Greenspan, Samuel Greenspan) Mitchell , Ellwyn A., 80 Federal St. (Ellwyn Griswold , E. H. & Co., 50 Congress St. (9) A. Mitchell) (Walter E. Brown, Henry J. Griswold, II, Morgan & Morgan , 10 State St. (Walter S. Ralph G. Steele, Harold L. Whitcomb) Morgan) Guttentag , Sidney & Company , 53 State St. Morse & Nizel, 92 State St. (Harold B. Morse, (9) (Sidney Guttentag) Manuel Nizel) Hamburger & Weinrebe , 260 Tremont St. Mount & Carter , 209 Washington St. (8) (Samuel S. Weinrebe) (Maxwell A. H. Wakely) Hanlon , T. J. & Co., 80 Boylston St. (Timothy Moyer , Orlando C. & Company , 20 Kilby St. James Hanlon) (Daniel F. Condon, Orlando C. Moyer) Harrington , John J. & Co., 60 State St. (Ed­ Newburg , Harry I., 11 Beacon St. (Harry I. ward J. Kirkpatrick) Newburg) Harrington , Laurence P., 27 State St. (Laur­ O’Brien , Fitzgerald & Co., 10 Post Office Sq. ence P. Harrington) (John J. Fitzgerald) Hartshorn and Walter , 50 Congress St. (John O’Connell , Robert C., 131 State St. (Robert D. O’Leary) C. O’Connell) Firm List of Members 325

MASSACHUSETTS (Continued) Packer , William , 92 State St. (William Stewart , Watts & Bollong , 50 State St. (El­ Packer) bridge A. Bollong, Harold A. Mock, J. Harold Patterson , Teele and Dennis , 201 Devon­ Stewart) shire St. (Arthur C. Chubbuck, John F. Stone , Paul M., 80 Federal St. (Paul M. Clarke, Stanley G. H. Fitch, James H. Jen­ Stone) kins, Peter J. Maggioni, Douglas I. Mann, Tonneson & Larson , 80 Federal St. (H. Wil­ Edward J. McDevitt, Francis R. Carnegie liam Larson, Elmer E. Tonneson) Steele, Keith C. Steele, James B. Willing, Touche , Niven , Bailey & Smart , 80 Federal George A. Wilson) St. (10) (Frank W. Hawley) Peat , Marwick , Mitchell & Co., 200 Berkeley Wald & Dana , 45 Milk St. (Robert D. Dana, St. (16) (Irving J. Angell, James H. Cave, Harold Wald) David B. Galloway, Robert A. Shilladay, Jr.) Waldstein , Edward , 18 Tremont St. (Edward Perkins , Ralph S. & Co., 40 Central St. Waldstein) (Ralph S. Perkins) Walsh , Gerald L., 700, 10 Post Office Sq. (9) Plummer , Hurlbut L., 73 Tremont St. (Hurl­ (Gerald L. Walsh) but L. Plummer) Wasserman , Leo & Company , 80 Federal St. Pollack , Hyman , 6 Beacon St. (Hyman Pol­ (Leo Wasserman) lack) Weisberg , Edelstone & Co., 11 Beacon St. Potter , Maurice , 10 State St. (Maurice Pot­ (Arnold M. Edelstone, William Weisberg) ter) White , Warren H., 89 Broad St. (Warren H. Price Waterhouse & Co., 75 Federal St. (10) White) (Anthony Jaureguy) Winnick , David H., 113 State St. (David H. Pride , Edwin L. and Co ., 40 Central St. (E. Winnick) Ober Pride) Witty , Carl , 85 Devonshire St. (Carl Witty) Rand , Waldron H. & Company , 1001, 41 Tre­ Young , Arthur & Company , 80 Federal St. mont St. (Allan Baker) (10) (Frank T. Weston) Risley , Arthur L. & Co., 110 State St. (Karl Zimmermann & Company , 111 Devonshire St. H. Becker, Arthur L. Risley) (Edward W. McNamara, William K. Meahl) Rittenhouse , Charles F. & Company , 75 Federal St. (William Boynton, Charles L. Brockton Holmes, Horace A. Mann, Charles F. Ritten­ Ingram , William A., 9 N. Main St. (William house, Herbert E. Tucker, Dorothy G. Wil­ A. Ingram) lard) Robert , Finnegan & Lynah , 24 Federal St. Cambridge (Thomas G. Lynah, Urbain Robert) Cutter , Ernest , 678 Massachusetts Ave. Ross and Owen , 73 Tremont St. (Raymond H. (Ernest Cutter) Owen) Grissy , William A., 41 Linnaean St. (Wil­ Rotfort , Nathan & Company , 89 State St. liam A. Grissy) (Nathan Rotfort) Russell & Powderly , 50 Congress St. (Deme­ Chelsea trius C. Pilalas) Silverman , Milton , 92 Clark Ave. (Milton Samick , Albert, 717 Statler Office Bldg. (Al­ Silverman) bert Samick) Sawyer , Hollis H. & Company , 79 Milk St. Everett (Chester T. Cook) Pehrson , Warren E., 42 Walnut St. (49) Scovell , Wellington & Company , 110 State (Warren E. Pehrson) St. (Ralph R. Bruster, Benjamin E. Grant, Arthur I. Richardson) Fall River Seamans , Stetson & Company , 84 State St. Donovan , Leo J. F., 19 Purchase St. (Leo J. F. (Arthur P. Batchelder, Richard D. Seamans, Donovan) Charles A. Stetson, Charles C. Tuttle) Hathaway , Wallace C., 21 Bedford St. Wal­ Selsberg , Bayard and Company , 10 High St. lace C. Hathaway) (Julius E. Fleishman) Kane , James , 60 Rock St. (James Kane) Selsberg , Benjamin , 80 Federal St. (Benja­ Meyer & Regan , 38 3rd St. (Michael J. Regan) min Selsberg) Mongeau & Mobouck , 7 N. Main St. (Albert E. Mobouck) Shaps , Theodore , 10 Tremont St. (Theodore Shabshelowitz , Harold , 226 S. Main St. Shaps) (Harold Shabshelowitz) Sherman , M. G., 20 Pemberton Sq. (Morris G. Sherman) Fitchburg Siegel , Harry , 18 Tremont St. (8) (Harry Reagan , William S., 470 Main St. (William Siegel) S. Reagan) Sieve , Leo J. & Co., 68 Devonshire St. (Julius Aisner, Jack Rosenfield, Leo J. Sieve) Gardner Silbert, Harold P., 19 Milk St. (Harold P. Seidman & Seidman , Gardner Trust Bldg. Silbert) (William A. McKnight, Manager) Solomon , Frank & Company , 177 Milk St. (Frank Solomon) Haverhill Spark , Mann & Company , 60 State St. (9) (Lewis M. Foster, Harvard L. Mann, John J. Kremer, Louis , 191 Merrimack St. (Louis McIsaac, Dale M. Spark) Kremer) Stebbins , R. Rowland , 30 Federal St. (R. Holyoke Rowland Stebbins) Stebbins & Stebbins , 11 Pemberton Sq. (8) Doherty , M. T., Jr., 225 High St. (Matthew (Herbert A. Stebbins, Warren A. Stebbins) T. Doherty, Jr.) Stephenson , George E., Jr., 82 Devonshire St. (George E. Stephenson, Jr.) Lawrence Stewart , Frederic , 31 State St. (Frederic Douglas , Robert & Company , 203 Bay State Stewart) Bldg. (Harold G. Bowen) 326 American Institute of Accountants

MASSACHUSETTS (Continued) Lowell Anas , Theodore , 1162 Main St. (Theodore Andrews , George J., Sun Bldg. (George J. Anas) Andrews) Cushing and Toth , 95 State St. (Joseph Cush­ Banks , Abraham A., 499 Wilder St. (Abra­ ing) ham A. Banks) Donovan , Eunice G., 306 Tremont St. (4) Hurley , John J., Jr., 174 Central St. (John J. (Eunice G. Donovan) Hurley, Jr.) Donovan , W. Leonard , 1537 Main St. (W. Leonard Donovan) Lynn Doubleday , Burnett , Snow & Sargent , 1421 Freedman , Myron , 14 Central Ave. (Myron Main St. (Edwin C. Doubleday, Arthur M. Freedman) Sargent) Jaques , Rupert W., 7 Willow St. (Rupert W. Doyle and Downey , 31 Elm St. (2) (Henry Jaques) T. Downey) Leonard , John J., 7 Willow St. (John J. Leon­ Hitchcock & Company , 31 Elm St. (Ernest A. ard) Berg, George K. Hitchcock) Place , Geo . J. & Co., 7 Willow St. (George Judson , Phillip W., 1490 Main St. (Phillip James Place) W. Judson) Menzel , Richard E., Jr., 182 State St. (Rich­ Melrose ard E. Menzel, Jr.) Cary , Russell S., 109 Country Club Rd. (76) Miner , Morton B., 1490 Main St. (Morton B. (Russell S. Cary) Miner) brey arold Taylor , Percy W., 42 Lynde Ave. (Percy W. O , H A., 1323 Main St. (Harold A. Taylor) Obrey) Scovell , Wellington & Company , 293 Bridge Natick St. (William W. Johnston, Harold S. Trew­ orgy, Theodore F. Woodward) Remmele, Ferdinand C., 32 Main St. (Ferdi­ Wilson , Saul , 31 Elm St. (Saul Wilson) nand C. Remmele) New Bedford Taunton Williams , J. S. & Son , Crocker Bldg. (Addi­ Auerbach , Harry S., 227 Union St. (Harry son L. Jennings) S. Auerbach) Francis , Vincent , 25 Plymouth St. (Vincent Waltham Francis) Scovell , Wellington & Company , 5 S. 6th Harrington , John J. & Co., 675 Main St. St. (Harold B. Dutton, Jr., Manager) (John J. Harrington) Straw , Irving H., 71 Brightwood Rd. (54) Pittsfield (Irving H. Straw) Sykes , Giddings & Johnson , P. O. Box 442 West Roxbury (Henry R. Sykes) Trainello , Angelo , 80 Stratford St. (Angelo Reading Trainello) Daggett , Earle W., 10 Willard Rd. (Earle W. Winthrop Daggett) Furlong , Thomas J., 102 Bay View Ave. (52) Revere (Thomas J. Furlong) Gross , Calvin E., 240 Campbell Ave. (Calvin Worcester E. Gross) Baker & Baker , 332 Main St. (Solomon R. Baker) Salem Cagan , George , 390 Main St. (George Cagan) Eldridge , Finniss and Guest , 125 Washing­ Crosby and Murphy , 507 Main St. (Barthol­ ton St. (Stanley F. Guest) omew J. Murphy) Winters , Henry , 173 Washington St. (Henry Friedman & Shulinski , 339 Main St. (Louis Winters) I. Shulinski) Gallagher , Martin J., 390 Main St. (Martin Shelburne Falls J. Gallagher) Hefner , William K., Peckville Rd. (William Lane , Warren C., 44 Elm St. (Warren C. K. Hefner) Lane) Peat , Marwick , Mitchell & Co., Central Southbridge Bldg. (John A. Steen, Manager) Steg , Albert, 41 Orchard St. (Albert Steg) Prince , Arthur R., 95 Lincoln St. (Arthur R. Prince) South Hamilton Smith , George A. & Company , 390 Main St. (Egidio J. Conti, Winthrop H. McGown, Smith , Edmund Ross , 34 Main St. (Edmund Richard P. Smith) Ross Smith) The James E. Griffin Staff , 390 Main St. (James E. Griffin) Springfield Tupper , Moore & Co., 390 Main St. (George Aaron , A. Allen , 1694 Main St. (A. Allen R. Eastman, William J. McKeon, George F. Aaron) Shannon) Abagnale , Roy M., 1387 Main St. (Roy M. Wallis , Harry W. & Co., 340 Main St. Abagnale) (Dorothy B. Henckel, Harry W. Wallis)

Michigan Adrian Albion Lockwood , Emil, 138 E. Maumee St. (Emil Zimmerman , George F., Hawes Bldg. (George Lockwood) F. Zimmerman) Firm List of Members 327

MICHIGAN (Continued) Allen Park Benton , Nat W., 2350 National Bank Bldg. Horvath , Ernest L., 6586 Allen Rd. (Ernest (Nat W. Benton) L. Horvath) Bernstein and Bernstein , 211 W. Congress (Gerson B. Bernstein) Alpena Binder , Herman , 20435 Warrington Dr. (21) (Herman Binder) Rosenthaler , M. P. & Company , 120 Park Pl. Bloomberg , L. M. & Company , 809 Park Ave. (Jack W. Nakell) (Louis M. Bloomberg, Morris E. Bloomberg) Ann Arbor Bodzin , David S., 3315 Cadillac Tower (David S. Bodzin) Gregg and Velker , 213 Michigan Theater Bldg. Boekle , O. L, 3426 Barium Tower (Otto I. (Henry G. Velker) Boekle) Icerman , Johnson & Hoffman , 203 State Sav­ Boothe , J. Lee, 1147 Book Bldg. (J. Lee ings Bank Bldg. (Charles A. Hoffman, Paul Boothe) F. Icerman, Robert L. Johnson) Bornstein , Philip H., 2008 Penobscot Bldg. Waxman , Albert, 709 Dewey Ave. (Albert (Philip H. Bornstein) Waxman) Brenner , David D. and Company , 1163 Na­ tional Bank Bldg. (David D. Brenner, Henry Battle Creek Fechheimer) Nielson , Ludvig Corfitz , 502 Michigan Na­ Broene , Richard G. 684 Penobscot Bldg. tional Bank Bldg. (Ludvig Corfitz Nielson) (Richard G. Broene) Price Waterhouse & Co., 815 Michigan Na­ Bushaw , B. Dave , 2010 Guardian Bldg. (B. tional Bank Bldg. (Louis W. Edwards, Man­ Dave Bushaw) ager) Campbell , J. Louis, 5441 Second Ave. (J. Louis Campbell) Bay City Carlebach , Henry N., 1227 National Bank Schilling , Lohrke and Stokes , 306 Phoenix Bldg. (Henry N. Carlebach) Bldg. (Gustave Ernest Lohrke, Carl F. Schil­ Cloyd , Chester L., 957 Book Bldg. (26), ling) (Chester L. Cloyd) Tripp, Willard Arnold , 201 Sams Bldg. (Wil­ Cole , Albert E., 9840 Dexter Blvd. (Albert lard Arnold Tripp) E. Cole) Collins & Buri , 3106 Guardian Bldg. (Russell Benton Harbor A. Buri, Kins Collins) Herkner , Robert Thomas , 202 Michigan Bldg. Colten , Joseph B. & Company , 1030 Lafayette (Robert Thomas Herkner) Bldg. (26) (Joseph B. Colten) Sharpe , George M., 191 Michigan Ave. (George Desow , David , 1429 Cadillac Tower (David M. Sharpe) Desow) Dise, J. Harvey , 712 Stephenson Bldg. (J. Har­ Birmingham vey Dise) Moore , Eugene A., 1490 Stanley Blvd. (Eu­ Dimmer, Rose & Company , 1202 Michigan gene A. Moore) Bldg. (26) (Grace A. Dimmer) Moore , James F., 139 W. Maple Ave. (James Doeren , Mayhew & Company , 16865 Livernois F. Moore) Ave. (21) (Bruce R. Mayhew) Doyle . John H. & Company , 501 Hofmann Brighton Bldg. (William Litt) Zulauf , Raymond H., 9420 Van Antwerp Dr. Dunnett , Gilbert & Reinhardt , 416 Dime (Raymond H. Zulauf) Bldg. (26) (Alfred S. Dunnett, Deloss E. Gilbert) Cadillac Engstrom , Paul V. & Company , 1820 Kales Cramer , Beattie and Nichols , Evening News Bldg. (Paul V. Engstrom, Norman E. Nobes) Bldg. (Wendell I. Nichols) Ernst & Ernst , 535 Griswold St. (26) (Arnold L. Barrett, Lester V. Griem, Newman T. Center Line Halvorson, Firman H. Hass, Clarence H. Steinhauser , Clarence J., 7512 Coolidge Ave. Koebbe, Tavlor H. Seeber, Willard E. Slater, (Clarence J. Steinhauser) H. W. Wilder) Evans , Thomas H., 1599 Bewick Ave. (14) Dearborn (Thomas H. Evans) Ferguson , William M., 510 Basso Bldg. (Wil­ Morrison , William J., Jr., 21925 Michigan liam M. Ferguson) Ave. (William J. Morrison, Jr.) Ferry , Herbert M., 2126 Guardian Bldg. (Her­ Nickles , Angus R., 2040 N. Rosevere (Angus bert M. Ferry) R. Nickles) Finney , James C., 317 Curtis Bldg. (James C. Finney) Detroit Frank , Harvey , 1056 Penobscot Bldg. (Harvey Adelson , Murray J., 19460 James Couzens Frank) Highway (Murray J. Adelson) Frankel , Louis M., 1761 Seward Ave. (Louis Algaze , Staub & Company , 718 Buhl Bldg. M. Frankel) (Louis Koretz) Gilbert, Harold H. & Company , 909 David Andersen , Arthur & Co., 2646 Penobscot Stott Bldg. (Ben Atlas, Harold H. Gilbert) Bldg. (26) (Byron B. Phillips) Genter , Ralph R., 2279 National Bank Bldg. Aronoff , Henry , 1179 National Bank Bldg. (Ralph R. Genter) (Henry Aronoff) Gilbert, D. E. & Company , 417 Dime Bldg. Asher , Henry , 5050 Joy Rd. (4) (Henry (Deloss E. Gilbert) Asher) Goldman and Golman , 19250 James Couzens Austin , Richard H., 301 E. Warren (Richard Highway (19) (LeRoy H. Golman) H. Austin) Grundy , Schroeder & Co., 1426 Dime Bldg. Ball , William H., 513 Dime Bldg. (William (A. J. Grundy, Arthur J. Schroeder, Edward H. Ball) G. Thurber, Jr.) Beerbohm , Sydney D., 652 Book Bldg. (Syd­ Guest , James A., 19750 James Couzens High­ ney D. Beerbohm) way (James A. Guest) 328 American Institute of Accountants

MICHIGAN (Continued) Haggerty , Frank J., 430 Lafayette Bldg, Peters, James F., 14047 Greenview (23) (Frank J. Haggerty) (James F. Peters) Harrington , John E., 3576 Penobscot Bldg, Pheney , E. T., 1839 National Bank Bldg. (E. T. John E. Harrington) Pheney) Harris , Charles K. & Company , 2021 Penob­ Peat , Marwick , Mitchell & Co., 1700 Dime scot Bldg. (Charles K. Harris) Bldg. (James W. Bartrop, Clarence B. Cox, Haskins & Sells, 1601 National Bank Bldg. William N. Hinds, Donald M. Kimball, Robert (26) (William F. Royer, Harold W. Scott) W. Redlin) Healy , Jack D., 5239 Maryland (15) (Jack D. Pike , M. Fred , 420 Hammond Bldg. (M. Fred Healy) Pike) Hewitt, John J., 917 Fisher Bldg. (John J. Plante & Moran , 2538 Book Tower (Frank S. Hewitt) Moran, Elorion Plante) Hogan , Juengel & Harding , 3363 Penobscot Portnoy , Louis J., 1516 Guardian Bldg. (Louis Bldg. (John J. Harding, J. J. Hogan, Lloyd J. Portnoy) G. Juengel) Predhomme , William J., 708 Hammond Bldg. Horwath & Horwath , 1938 Book Bldg. (Cyril (William J. Predhomme) A. Ward) Price Waterhouse & Co., 1946 Penobscot Isenberg , Fenston & Newman , 3200 Cadillac Bldg. (26) (Andrew W. Barr, A. John Bloods­ Tower (William B. Isenberg) worth) Jennings & Rowe , 409 Griswold St. (Joseph Pufford & Stacks , 1118 Book Bldg (26) N. Jennings, Harlon D. Rowe) (Arthur E. Pufford) Johnson , C. S., 12489 Mendota Ave. (Charles Purdy , Donovan & Beal , 3400 Cadillac Tower S. Johnson) (Arthur S. Purdy) Johnson , Clarence H., 7 E. Grand Ave. (Clar­ Reed , H. Donald , 8037 Harper Ave. (H. Don­ ence H. Johnson) ald Reed) Karpus , Eugene S., 417 Penobscot Bldg. (Eu­ Reynolds , Perry J., 1314 Penobscot Bldg. gene S. Karpus) (Perry J. Reynolds) Keays , Roland B., 2038 Dime Bldg. (Roland Rosenbloom & Rosenbloom , 1966 National B. Keays) Bank Bldg. (Gerald Rosenbloom, Jack Rosen­ Kreekun , Albert, 1016 Maccabees Bldg. .(Al­ bloom) bert Kreekun) Rosenthaler , M. P. & Company , 1131 Na­ Lattin , Joseph , 1124 National Bank Bldg. tional Bank Bldg. (26) (Marx P. Rosen­ (Joseph Lattin) thaler) Lau , Ralph M., 1005 Fisher Bldg. (2) (Ralph Rowland , Morris , Busse , Cain , Neff and M. Lau) Simon , 2250 Penobscot Bldg. (Carey E. Neff, Levine , Sidney M., 1530 Guardian Bldg. (26) William C. Rowland, Cedric G. Simon) (Sidney M. Levine) Rutten , Welling & Company , 1033 Dime Linden , J. Stewart & Co., 1101 National Bank Bldg. (26) (Ralph J. Kliber, Earl George Bldg. (James J. Klain, J. Stewart Linden) Rutten, Alphonse T. Staeger, Cletus J. Well­ Lubin , Albert K., 1536 Guardian Bldg. (Al­ ing) bert K. Lubin) Schettenhelm , Karl W., 7160 W. Outer Ludack , Joseph F., 1401 Majestic Bldg. Dr. (19) (Karl W. Schettenhelm) (Joseph F. Ludack) Schmelz and Rieck , 8100 E. Jefferson (Arthur Lybrand , Ross Bros . & Montgomery , Book W. Rieck, Jack E. Schmelz) Bldg. (26) (Linn W. Hobbs, John McCul­ Schneider , Lawton and Berkey , 2004 Penob­ lough, Price G. Righter, Donald M. Russell) scot Bldg. (William J. Lawton, Jeremiah Lyons & Teetzel, 2712 Book Tower (Frank Dickey Berkey) L. Gofrank, Coleburke Lyons, Edward J. Schroeder , Gerald C. & Company , 1106 Pe­ Premo, Albert P. Teetzel) nobscot Bldg. (26) (Richard F. Oppat, Gerald Miller, Bailey & Company , 932 Buhl Bldg. C. Schroeder) (James I. Bailey, John L. Busch, Ralph C. Schwartz , Louis R., 906 Donovan Bldg. (Louis Miller) R. Schwartz) Miller & Jacobson , 2280 National Bank Bldg. Scovell , Wellington & Company , Guardian (Oscar R. Jacobson, Louis P. Miller) Bldg. (Edward J. Barr, Lawrence V. Hobart, Mills, H. A., 1195 Philip Ave. (Harold A. Managers) Mills) Scudder , Lawrence & Co., 1607 David Stott Miner , Cecil M., 2250 Penobscot Bldg. (Cecil Bldg. (Edward G. Bernacki, Cletus M. Laux) M. Miner) Seidman & Seidman , 1066 Penobscot Bldg. Monjoy , Milton S., 139 Cadillac Sq. (Milton (D. M. Johnson, Manager) S. Monjoy) Shaer , Gullick & Kelman , 600 Woodward Moore , Raymond C., 1016 Lafayette Bldg. (26) Ave. (26) (Ruth Gullick) (Raymond C. Moore) Shapiro and Shapiro , 3000 Cadillac Tower Morton , Fred W., 1401 Majestic Bldg. (Fred (26) (H. Alvin Shapiro) W. Morton) Shaw & Olsen , 1580 Penobscot Bldg. (Edwin Moss, S. L., 19310 James Couzens Highway George Olsen, William R. Shaw) (S . L. Moss) Shirilla , Michael J., 3600 Beaconsfield (24) Mounteer , Elwood S., 540 Buhl Bldg. (El­ (Michael J. Shirilla) wood S. Mounteer) Siegel , Carl M., 930 Maccabees Bldg. (Carl Mounteer , Harold G., 1608 Book Tower (26) M. Siegel) (Harold G. Mounteer) Silver , Leo , 977 Penobscot Bldg. (Leo Silver) Nida , Russell S., 1761 Guardian Bldg. (Russell Silverfarb , Louis L., 2141 National Bank S. Nida) Bldg. (26) (Louis L. Silverfarb) O’Heron , R. C., 19036 Van Dyke Ave. (Rus­ Simon , Stanley A., 19962 Ardmore (35) sell C. O’Heron) (Stanley A. Simon) Parker & Elsholz , 3214 Book Tower (Wil­ Smith & Deguerre , 1610 Book Tower (W. liam J. Elsholz) Ross DeGuerre) Parker , Saul , 1704 United Artists Bldg. (Saul Smith , Geo . W., 16877 Lauder Ave. (Geo. W. Parker) Smith) Patent , Joseph L., 1428 National Bank Bldg. Smith , Harry A., 1126 Dime Bldg. (Harry A. (Joseph L. Patent) Smith) Firm List of Members 329

MICHIGAN (Continued) Soderman & Brennan , 543 Book Bldg. (Axel Blanchard , Glynn F., 615 Murray Bldg. S. Soderman) (Glynn F. Blanchard) Stein , Sol I., 13534 Woodward Ave. (3) (Sol Edkins , Stoltenberg , Nelson & Kuyper , 421 I. Stein) Houseman Bldg. (2) (Adrian P. Kuyper, Sukenic , Bernard , 2502 Barium Tower (Ber­ Hugo A. Stoltenberg) nard Sukenic) Ernst & Ernst , 77 Monroe Ave., N. W. (2) Tobias , Julian S. & Company , 726 Ford Bldg. (R. S. Davis) (Julian S. Tobias) McBain , Robert J., 502 Michigan Trust Bldg. Touche , Niven , Bailey & Smart , 1380 Na­ (Robert J. McBain) tional Bank Bldg. (26) (George D. Bailey, McEwan & Kauffman , 450 Michigan Trust Donald J. Bevis, Paul E. Hamman, Wallace Bldg. (2) (Robert N. Den Braber, Gordon L. M. Jensen, John W. McEachren, Kenneth S. Kauffman, C. Samuel McEwan) Reames, Robert S. Waugh) Miller & Weaver , 701 Association of Com­ Trepanier , Joe C., 934 Lafayette Bldg. (26) merce Bldg. (J. Preston Miller, Roy E. (Joe C. Trepanier) Weaver) Walsh & Company , 120 Madison Ave. (Mervyn Nanz , Theodore P., 657 Deming St., S. E. B. Walsh) (Theodore P. Nanz) Welch and Weber, 2046 Penobscot Bldg. Norman & Sherk , 1029 Grand Rapids National (Dwight E. Weber) Bank Bldg. (Fred K. Sherk) Weremeck , Frederick A., 1661 National Bank Payne , George A. & Company , Peoples Na­ Bldg. (Frederick A. Weremeck) tional Bank Bldg. (Eugene C. Beene, George White , Bower & Prevo , National Bank Bldg. A. Payne) (Harry M. Prevo) Scovell , Wellington & Company , Grand Whitlock , C. C., 2072 Penobscot Bldg. (Chris­ Rapids National Bank Bldg. (Albert C. topher C. Whitlock) Dykema, Manager) Wilmot , Carl H., 1401 Majestic Bldg. (26) Scudder , Lawrence & Co., 1326 Grand Rapids (Carl H. Wilmot) National Bank Bldg. (Harold Tamblin) Wivo, John F., 18683 Littlefield Ave. (John F. Seidman & Seidman , Peoples National Bank Wivo) Bldg. (2) (John G. Cotton, Raymond F. Wolfe , Weeks & Denhardt , 1819 Dime Bldg. Knape, F. E. Seidman) (David L. Denhardt, Richard H. Wolfe) Shultus , Walter H., 400 Michigan St., N. E. Wrubel , Nathan J., 2212 Dime Bldg. (Nathan (Walter H. Shultus) J. Wrubel) Vander Meer, Peter B., 721 Leonard St. Wyllie & Borland , 1808 Kales Bldg. (L. Earl N. W. (Peter B. Vander Meer) Borland) Van Keppel & Green , 803 Michigan Trust Wyman , Miles L., 1472 National Bank Bldg. Bldg. (Arnold J. Van Keppel) (Miles L. Wyman) Wagoner , Martin B., 1341 McReynolds Ave., Young , Arthur & Company , 1217 National N. W. (Martin B. Wagoner) Bank Bldg. (26) (Simeon Janes, Howard M. Stiller) Grosse Pointe Farms Zack , Fields & Company , 1761 National Bank Coe , Charles L., 130 Kercheval Ave. (Charles Bldg. (Sidney Fields, Edward Pollack, David L. Coe) P. Zack, William Zack) Harbor 'Springs East Lansing Wells, J. F., P. O. Box 520 (Julius Franklin Gregg , Franklin , Jr., 119 E. Grand River Wells) (Franklin Gregg, Jr.) Highland Park Escanaba McDonald , John A., 5 Grove Ave. (John A. Johnson , Hilmer E., 524 S. 8th St. (Hilmer McDonald) E. Johnson) Iron Mountain Ferndale Fleury , Clement F., 9 Khoury Bldg. (Clem­ Sobel , Leo M., 109 E. Nine Mile Rd. (Leo M. ent F. Fleury) Sobel) Ironwood Flint Morrison , John D. & Company , 101 Brogan Dupuis & Ryden , 124 E. 4th St. (J. Alfred Bldg. (George M. Kahara, Raymond J. Lut­ Herrick, Victor E. Ryden) witzi) La Fever , Louis E., 914 Citizens Bank Bldg. (Louis E. LaFever) Jackson Sweet, W. Scott , 1106 Mott Foundation Bldg. Barnett , Ray H. and Company , 506 First Na­ (W. Scott Sweet) tional Bank Bldg. (Ray H. Barnett) Taylor & Sweet, 1406 Mott Foundation Bldg. Bennett , F. Douglass , 309 S. Bowen St. (F. (Donald H. Taylor) Douglass Bennett) Wagar , Lunt & Oehring , 1126 Mott Founda­ Bond & Company , 1407 Jackson City Bank tion Bldg. (Howard S. Teitelbaum) Bldg. (C. R. Bond, Harry R. Bond) Campbell , A. J. & Company , 1101 Reynolds Grand Haven Bldg. (Alpha J. Campbell) Wilson , Ralph G., Sheldon Terrace (Ralph G. Smith & Skutt , 1111 W. Washington (John Wilson) J. Smith) Grand Rapids Kalamazoo Baker , Charles H., 3335 Taft Ave., S. W. (9) Ernst & Ernst , 136 E. Michigan Ave. (4) (F. (Charles H. Baker) J. Nelson, Manager) Berman , Weisbard & Hirsch , 1208 Grand Scudder , Lawrence & Co., 1207 American Na­ Rapids National Bank Bldg. (Morris M. tional Bank Bldg. (Clarence B. Allgor, John Berman) B. Engelbreit, Duncan Rice) 330 American Institute of Accountants

MICHIGAN (Continued) Lansing Pontiac Ernst & Ernst , 401 Bank of Lansing Bldg. Sloan & Whitfield , 801 Pontiac State Bank (16) (E. O. Reynolds, Manager) Bldg. (Frank D. Sloan) Garlock and Howland , 409 Busch Bldg. (68) (R. Wayne Garlock, Harold J. Howland) Port Huron Harris , Reames & Ambrose , 1102 Olds Tower Jones , Frank H., 226 Peoples Savings Bank Bldg. (2) (Alton D. Ambrose, Max D. Har­ Bldg. (Frank H. Jones) ris, Robert M. Reames) Stewart , John L., Jr., 320 Sperry Bldg. (John Hepfer, Lyle D., 602 N. Washington Ave. L. Stewart, Jr.) (Lyle D. Hepfer) Lynn , Ray C., 132 W. Ionia St. (Ray Clark River Rouge Lynn) Peterson , L. T., 10488 W. Jefferson (L. T. Madan and Bailey , 307 Mutual Bldg. (Thomas Peterson) J. Bailey) Miller, Bailey & Company , 1708 Olds Tower Royal Oak Bldg. (E. Todd Stringer, John T. Stringer) Angleson , Leon G., 1213 S. Main St. (Leon Smith , Leo E., 338 E. St. Joseph St. (15) G. Angleson) (Leo E. Smith) Zimmerman , R. W., 1022 E. Michigan Ave. Saginaw (R. W. Zimmerman) Bourbonnais , G. A., 1109 S. Harrison St. Marquette (George A. Bourbonnais) Hartman , Philip E., 414 First Savings & Higgins , H. A. (Harry Allen Higgins) Loan Bldg. (Philip E. Hartman) Morrison , John D. & Company , 211 N. Front Oakes , Neil W., Bearinger Bldg. (Neil Watters St. (Eldore J. LaFreniere, Robert J. Michaels, Oakes) John D. Morrison) Robins & Creed , 606 Bearinger Bldg. (John W. Scudder , Lawrence & Co., 136 W. Washington Creed, William F. Robins) St. (Lee McGinley, R. J. McGinley) Schoonover , Arthur D., 404 Eddy Bldg. Monroe (Arthur D. Schoonover) Timm, Earl E., 601 First Savings & Loan Bldg. Banks , W. H., Woolworth Bldg. (W. H. Banks) (Earl E. Timm) Richwine , Newton & Carlton , 9 S. Monroe Wagar , Lunt & Oehring , 402 Second National St. (Samuel G. Carlton, Stanley J. Newton, Bank Bldg. (Edward H. Lunt, Lyman W. Alton J. Richwine) Oehring, Wayne B. Wagar) Yeo & Yeo , 606 First Savings & Loan Bldg. Mt. Pleasant (William Lloyd Yeo) Skeats , Arthur E., 215 E. Wisconsin St. (Arthur E. Skeats) St. Joseph Kovtan , John M., 301 State St. (John M. Kov­ Muskegon tan) Goettsche , H. C. & Co., 601 Hackley Bank Sturgis Bldg. (Neil H. Tuori) Baird , Josef A., 100 W. Chicago Rd. (Josef A. Maihofer , Moore & De Long , 309 Hackley Union Bank Bldg. (Wesley De Long, Ray­ Baird) mond C. Maihofer, C. Claire Moore) Traverse City Scudder , Lawrence & Co., 503 Hackley Union Bldg. (Henry S. Mallett, Dallas Girard Mil­ Walker and Russell , State Bank Bldg. (Sam­ ler, Richard H. Reed, Charles T. Wheeler) uel A. Walker) Pleasant Ridge Wyandotte Berger & Wild , 23810 Woodward Ave. (Mi­ Bond and Hungerford , Wyandotte Savings chael M. Wild) Bank Bldg. (Gerard J. Hungerford) Plymouth Ypsilanti Sutherland , Donald H., 211 Penniman Bldg. Gregg , & Velker , 213 W. Michigan (Harold J. (Donald H. Sutherland) Gregg)

Minnesota Albert Lea Pedrizetti , V. J. & Co., 311 Sellwood Bldg. Cooper , Bertram , Hyde Bldg. (Bertram (R. J. Grover, Virgil J. Pedrizetti) Cooper) Rawn , Lester D., 509 Alworth Bldg. (Lester D. Rawn) Brainerd Thompson , William Rodney , 906 Alworth Peterson , Elmer V., 3 Baehr Bldg. (Elmer V. Bldg. (William Rodney Thompson) Peterson) Wirtanen & Carlson , 511 Torrey Bldg. (Les­ lie A. Carlson, Donald G. Wirtanen) Duluth Mankato Anderson , Robert C., 418 Bradley Bldg. Peterson , Russell T., First National Bank (Robert Conrad Anderson) Bldg. (Russell T. Peterson) Graving & Honigman , 604 Lonsdale Bldg. (L. R. Graving, Karl F. Honigman) Marshall Hanson , Jarl W., 509 Lonsdale Bldg. (Jarl W. Gold and Carlson , Box 618 (Stanley Carlson) Hanson) Matteson , James S. & Co., 902 Fidelity Bldg. Minneapolis (William D. Avery, Harold James Matteson, Altman , Harry L. & Co., 812 Builders Ex­ James S. Matteson) change (Harry L. Altman) Firm List of Members 331

MINNESOTA (Continued) Anderson , Kroeger & Co., 801 Pillsbury Bldg. Newell, John B., 903 Marquette Ave. (John (Emil Kroeger) B. Newell) Andersen , Arthur & Co., 1445 Northwestern Nicholson , Edward C., 1403 Northwestern Bank Bldg. (2) (Alfred R. Nelson) Bank Bldg. (Edward C. Nicholson) Apple, Irving , 434 Andrus Bldg. (Irving Apple) Norberg , Edwin W., 822 First National-Soo Austin & Company , Roanoke Bldg. (Albert Line Bldg.( Edwin W. Norberg) Brydon Austin) Olson , Roger L., 712 Builders Exchange Bird , Edwin G., 314 National Bldg. (Edwin (Roger L. Olson) G. Bird) Olson & Nelson , 2431 Hennepin Ave. (5) Blumenson , M. J., 723 Plymouth Bldg. (M. J. (Alfred O. Olson) Blumenson) Olson , Verol H., 1508 Foshay Tower (2) Boulay , Anderson , Waldo & Co., 1023 North­ (Verol H. Olson) western Bank Bldg. (Rudolph H. Anderson, Patrick , R. C., 401 Thorpe Bldg. (Roderick C. Joseph A. Boulay, Adrian S. Helegson, Patrick) Leonard H. Lieser, Sidney T. Sand, Herbert Pearson , Edwin L., 510 Essex Bldg. (Edwin T. Thorsen) L. Pearson) Brockway , Parker W., 610 Plymouth Bldg. Peat , Marwick , Mitchell & Co., 1120 North­ (Parker W. Brockway) western Bank Bldg. (Harold M. Solstad, Carr & Twite, 1141 N. W. National Bank Robert B. Voglewede) (Ralph E. Twite) Peisch , Herman C. J., 550 Baker Bldg. (Her­ Christensen and Bedford , 930 Baker Bldg. man C. J. Peisch) (H. Paul Bedford, Albert C. Christensen) Ritzen , David H., 407 Loeb Arcade (David H. Diracles , John M., 738 Midland Bank Bldg. Ritzen) (John M. Diracles) Rotzel , C. L., 451 McKnight Bldg. (2) (C. L. Dokken , S. W., 1110 Baker Bldg. (2) (S. W. Rotzel) Dokken) Sandahl , Harold E., Northwestern Bank Bldg. Dolan , William M., Jr. 619 McKnight Bldg. (2) (Harold E. Sandahl) (William M. Dolan, Jr.) Schneider , Raymond T., 430 Baker Bldg. Ernst & Ernst , 1204 First National-Soo Line (Raymond T. Schneider) Bldg. (2) (James W. Strudwick, Harold C. Schulman , Walter R., 901 Plymouth Bldg. Utley) (Walter R. Schulman) Essene , John , 874 Midland Bank Bldg. (John Shefner , Joseph , 716 Metropolitan Life Bldg. Essene) (Joseph Shefner) Field , Kuusisto and Froehlich , 506 Syndi­ Stark , Theodore E., 715 New York Life Bldg. cate Bldg. (2) (Ray V. Kuusisto) (Theodore E. Stark) Fitzgerald , John P., 611 Wesley Temple Bldg. Strand and Roe , 1010 Foshay Tower (James (John P. Fitzgerald) F. Pitt, Clarence E. Roe, Clyde B. Roe) Fleet, Moody & Cutts , 824 Pillsbury Bldg. Touche , Niven , Bailey & Smart , 1054 Mc­ (William Arthur Fleet) Knight Bldg. (1) (George C. Ludolph) Flesher , Anderson & Flesher , 1216 Nicollet Westling , A. Edward , 1182 Northwestern Ave. (Herbert J. Flesher) Bank Bldg. (A. Edward Westling) Flesher , Flesher & Flesher , 2315 Foshay Wood , James T., 9 W. 26th St. (James T. Tower (2) (Leonard J. Flesher) Wood) Goldberg , Pascha M., 700 Builders Exchange Bldg. (Pascha M. Goldberg) Rochester Greguson , Alfred , 815 Pillsbury Bldg. (Alfred Greguson) Byers , Wobschall & Miller, 100 First Hallin & Revord , 822 First National-Soo Line Avenue Bldg. (Leonard J. Byers, Lawrence Bldg. (Carl E. Hallin) C. Miller, Edward A. Wobschall) Halloway -Knutson & Bowers , 306 Foshay Tower (Andrew J. Knutson) St. Cloud Haskins & Sells, 831 Northwestern Bank Cote , Donald E., 715½ St. Germain St. Bldg. (2) (Jerome A. Benning, Emil F. Bohne, (Donald E. Cote) B. F. Geib) Slaney , Reginald H., 203 American National Howard , Benjamin T., 811 National Bldg. Bank Bldg. (Reginald H. Slaney) (Benjamin T. Howard) Hughes , Herbert L., 613 First Ave., N. W. St. Paul (Herbert L. Hughes) Hyre , Flesher and Adams , 815 Pillsbury Belsheim , Philip R., 1569 University Ave. Bldg. (Stanley L. Flesher) (Philip R. Belsheim) Kleinbaum , Leo , 901 Plymouth Bldg. (2) (Leo Broeker & Hendrickson , 2395 University Ave. Kleinbaum) (Milton M. Broeker) Kratt , Robert A., 711 W. Lake St. (Robert Calmenson , Abramson & Co., 450 Endicott- A. Kratt) on-Fourth (Ted Abramson, A. M. Calmenson, Kvasse , Gustav J., 607 Marquette Ave. (Gustav Leon M. Goldfarb) J. Kvasse) Ernst & Ernst , E-1106 First National Bank Larsen , Albert E., 1010 Foshay Tower (Al­ Bldg.(l) (S. H. Lane, Manager) bert E. Larsen) Hines , Wilkerson & Wight , E-706 First Na­ Lee, J. C., 400 W. 66th St. (J. C. Lee) tional Bank Bldg. (Lyle W. Hines, Fred C. Lonegren , Brackett & Freeman , 415 Phoenix Wight, Hartwell Wilkerson) Bldg. (Joe L. Lonegren) Jacobson , Jentzsch , Rector & Jones , 1951 Lubov , Joseph , 425 Plymouth Bldg. (Joseph University Ave. (Edmund R. Bezdek) Lubov) Larson , Raphael E., 812 Pioneer Bldg. (1) Massie and Fudemberg , 915 Olive St. (1) (Raphael . Larson) (Paul W. Fudemberg, Joel Massie) Lee, Earle Goodrich , 1787 Dayton Ave. (Earle McKennan , Riddiford & Sevenich , 2515 Goodrich Lee) Foshay Tower (2) (Ray G. McKennan, T. K. Lethert , Henry M., 1570 Edmund Ave. Riddiford, Roman R. Sevenich) (Henry M. Lethert) Mersky , Grossman & Breitman , 754 Midland Munson , Clifford R., 1100 Pioneer Bldg. Bank Bldg. (M. S. Breitman) (Clifford R. Munson) 332 American Institute of Accountants

MINNESOTA (Continued) Stoffer , Maurice W., 483 Endicott Bldg. Tracy (Maurice W. Staffer) Windschill , Ermin Jerome , Farmers & Mer­ Taylor , McCaskill & Co., 1212 Pioneer Bldg. chants State Bank Bldg. (Ermin Jerome (M. D. McCaskill, Orley R. Taylor) Windschill) Wolkoff , Effress & Company , 428 Minne­ sota Bldg. (M. Rooney Effress, Sheldon L. Willmar Pinck, William W. Wolkoff) Latham , E. P., Box 188 (E. P. Latham)

Mississippi Belzoni Morgan & Sparrow , 1601 Tower Bldg. (John Bridges , James T., Box 322 (James T. W. Morgan, Milton F. Sparrow) Bridges) Parker , Robert R., 1201 Deposit Guaranty Bank Bldg. (Robert R. Parker) Biloxi Pitts, Doug & Company , First National Bank Moore , Charles J., City Hall (Charles J. Bldg. (Douglas Richard Pitts) Moore) Quin , Dick D. & Co., P. O. Box 163 (L. C. Gooch, Jr., William L. Norton, Dick D. Quin) Clarksdale Roger , Joel Acker , 1103 Tower Bldg. (Joel Ellis & Hirsberg , McWilliams Bldg. (Jos. F. Acker Rogers) Ellis, R. H. Hirsberg) Sanford , Watkins and Mize, 505 Medical Bldg. (A. E. Sanford, A. C. Watkins) Cleveland Scutt , George C., 421 N. Main St. (George Boswell , William S., Box 989 (William S. C. Scutt) Boswell) Shanks , William E., Box 2111 (William E. Columbus Shanks) Stainton , R. L., 1103 Deposit Guaranty Bank Lott , T. E. & Company , First Columbus Na­ Bldg. (R. L. Stainton) tional Bank Bldg. (Eugene T. Beard, Jr., Charles Edward Lehmberg, Jr., Thomas E. Laurel Lott) Block , F. J., 201 First National Bank Bldg. (Francis J. Block) Greenville Holt & O’Neil, Professional Bldg. (Herbert Gill, Robertson & Tarver , Rode Bldg. (John I. Holt, Jimmie Marshall O’Neil) W. Tarver) McComb Haxton and Edwards , Box 216 (R. K. Hax­ Broach , M. B., P. O. Box 108 (M. B. Broach) ton) Meridian Greenwood Crook , Kahlmus & Emerson , Box 289 Neely , Fred T., 207 Bank of Commerce Bldg. (Robert H. Crook, Maurice F. Kahlmus) (Fred T. Neely) Hughes , G. Ray , P. O. Box 1388 (G. Ray Orsborn , Walker & Middleton , P. O. Box Hughes) 515 (R. Hugh Middleton, Henry G. Orsborn, McDonald , Reginald F., WMOX Bldg. (Regi­ William Brewer Tucker, Clinton W. Walker, nald F. McDonald) R. C. Wingate) Peck , Elizabeth , 507 Citizens National Bank Taylor , Powell , Wilson & Hartford , Ray Bldg. (Elizabeth Peck) Bldg. (C. E. Powell, Ermis C. Wilson) Ready , Garrett and Company , P. O. Box 1550 (Robert L. Garrett, J. Donovan Ready) Grenada Ward , Rea & Shaw , Rosenbaum Bldg. (George Nail and McKinney , (William Nicholas Mc­ R. Rea, Geo. W. Shaw, John H. Stuart, Kinney, Norman K. Nail) Thomas R. Ward) Gulfport Natchez Evans , Roberts & McDonald , 310 Gulfport Simmons , Silas M. & Company , 316½ Main Bldg. (A. L. Evans, C. A. McDonald) St. (Silas M. Simmons) Hattiesburg Ocean Springs Girot , Judlin H., Ocean Springs State Bank Emerson , O. D., Jr., P. O. Box 228 (O. D. Emerson, Jr.) Bldg. (Judlin H. Girot) Smith , Burke & Sumner , Magnolia State Philadelphia Bldg. (Jack F. Burke, Prentiss E. Sumner) Sloan , Troy G., (Troy G. Sloan) Yelverton , Darrell , 214 Geiger Bldg. (Dar­ rell Yelverton) Starkville Spruill , Simmons & Company , 4 Barr Bldg. Jackson (W. W. Littlejohn, William A. Simmons, Buchmann , J., Jr., 402 Century Bldg. (J. L. E. Spruill) Buchmann, Jr.) Tupelo Carter , M. O. Company , Box 1775 (5) (A. N. Morgan) Lilly , C. E., Jr., Box 13 (C. E. Lilly, Jr.) Collins , Roy P., 1202 Deposit Guaranty Bank Winkler , M. M., Box 655 (M. M. Winkler) Bldg. (Roy P. Collins) Vicksburg Gonzales , Joe , Jr., 305 Millsaps Bldg. (Joe Boolos , Leo , Jr., 211 First National Bank Gonzales, Jr.) Bldg. (Leo Boolos, Jr.) Jorgensen and Stephens , P. O. Box 2111 Buckner , E. A., Jr., 1205 Monroe (E. A. (R. K. Stephens) Buckner, Jr.) Miazza , Louis A. & Associates , 612 Standard Bldg. (Edward A. DeMiller, Jr., Louis A. Yazoo City Miazza) Crane , E. M. and Company , 107 E. Jefferson Miller, Robt . S. & Company , 613 Standard St. (Edward Martin Crane, Robert Chapman Life Bldg. (Jesse P. Matthews, Jr.) Williamson, Jr.) Firm List of Members 333

Missouri

Cape Girardeau Britten , E. J., 521 Ridge Bldg. (E. J. Britten) Hoche , David E., 113 N. Fountain St. (David Brookmeyer , E. E., 916 Walnut St. (E. E. E. Hoche) Brookmeyer) Burney , Charles J., 401 Finance Bldg. Carthage (Charles J. Burney) arpenter Cusack and Cusack , Bank of Carthage Bldg. C , C. E., 1009 Baltimore (C. E. Car­ (James F. Bryan) penter) Christie , Lloyd T., 1002 Walnut St.. (6) Caruthersville (Lloyd T. Christie) Conway , Wm. H. & Company , 924 Rialto Bldg. Bracey , I. D. (I. D. Bracey) (William H. Conway, Willard J. Gabriel, Chillicothe John Hugh Moriarty) Cooper , Lee J., 421 Commerce Trust Bldg. Hermanson , Amos A., Jr., 514½ Washington (Lee J. Cooper) St. (Amos A. Hermanson, Jr.) Cornell & Company , 1220 Commerce Bldg. (T. J. Smith, Manager) Clayton Craig , Frederick S., 817 Commerce Trust Frick , Ted J., 207 Citizens National Bank Bldg. (Frederick S. Craig) Bldg. (Ted J. Frick) Crockett , J. D. M. & Co., 903 Grand Ave. Cekovsky , A. B., 34 N. Brentwood Blvd. (A. (J. D. M. Crockett, Arch G. Todd) B. Cekovsky) Cuneo and Company , 700 National Fidelity Dee, Charles T., 216, 8003 Forsyth (Charles Life Bldg. (A. Henry Cuneo, Charles Pi­ T. Dee) chetti) Larson , Alfon W., Jr., 7807 Carondelet Ave. Cusack and Cusack , 514 Finance Bldg. (Paul (Alfon W. Larson, Jr.) P. Cusack) Paradoski , Edwin Andrew , 7 N. Brentwood Davey & Rader , 1419 Commerce Bldg. (John Blvd. (Edwin Andrew Paradoski) W. Rader) Ernst & Ernst , 900 Walnut St. (6) (F. G. Columbia Buenger) Ellis, Claude C., 13 S. 8th St. (Claude C. Fairhurst and Fairhurst , 406 W. 34th St. Ellis) (James B. Fairhurst) Williams -Romack Company , 14A N. 9th St. Flora , I. B., 950 Dierks Bldg. (I. B. Flora) (R. W. Romack, Jay A. Williams, Paul A. Fraser , Edward , 1028 Scarritt Bldg. Edward Williams) Fraser) Gibson , William Griffith , 916 Land Bank Hannibal Bldg. (William Griffith Gibson) Hickman , Holme , B. & L. Bldg. (Holme Hick­ Griffin , M. L., 403 Midland Bldg. (M. L. man) Griffin) Wade -Stables Co ., 216a Broadway (James G. Haith , Joseph J., 210 W. 8th (Joseph J. Stables, Arthur R. Wade) Haith) Hall , E. Eugene , 1009 Baltimore Ave. (Edwin Higginsville Eugene Hall) Olvis and Stosberg , 2112 Main St. (Haddon Hartley , Hugh P., 440 Board of Trade Bldg. C. Stosberg) (Hugh P. Hartley) Haskins & Sells, 614 Temple Bldg. (6) (J. Independence M. Neumayer) Allen , Amos E., 1223 S. Osage St. (Amos E. Hodson , Raymer D., 1001 Commerce Trust Allen) Bldg. (6E) (Raymer D. Hodson) Bland , Lloyd L., 229 W. Lexington (Lloyd L. Horwath & Horwath , 910 Central St. (Edgar Bland) Fjelde, Manager) Jackson , George P., 804 Commerce Bldg. (6) Joplin (George P. Jackson) Baird , Kurtz & Dobson , 212 Joplin National Johnson , David L., 950 Dierks Bldg. (David Bank Bldg. (Claire S. Dobson) L. Johnson) Cusack and Cusack , 220 W. 3rd (Thos. J. Johnson and Fleet, 338 Board of Trade Bldg. Cusack) (6) (J. Ryland Fleet, G. Harold Johnson) Farrar , James T., 315 Joplin National Bank Jones , Dale W., 600 New York Life Bldg. Bldg. James T. Farrar) (Dale W. Jones) Sinderson , Little & Lashell , Joplin Na­ Kuehn , Harry J., 425 Railway Exchange tional Bank Bldg. (George Little) Bldg. (Harry J. Kuehn) Kurtz , John L., 800 Law Bldg. (John L. Kansas City Kurtz) Abel, Roland & Company , 412 Commerce Levy , Bennett D., 342 Lathrop Bldg. (Bennett Bldg. (Roland Abel) D. Levy) Aguilar , McPhail and Company , S. C., 401 Lipoff , Carl & Company , 1418 Commerce Columbia Bank Bldg. (Warren J. McPhail) Trust Bldg. (Carl Lipoff, Darwin H. Wol­ Andersen , Arthur & Co., 1012 Baltimore Ave. kow) (6) (Harry L. Stover) Magazine , Sidney , 916 Walnut St. (Sidney Armstrong , Wilson & Company , 1125 Broad Magazine) of Trade Bldg. (A. A. Armstrong, Kenneth Martin and Martin , 423 Scarritt Bldg. (E. M. Wilson) C. Martin) Baird , Kurtz & Dobson , 921 Dwight Bldg. Mastin , T. H. & Company , 21 W. 12th St. (W. E. Baird, C. R. Meyer) (Robert L. Winslow, Jr.) Block , Joseph A., 1307 Commerce Trust Bldg. McCormick , William H., 407 Commerce (Joseph A. Block) Bldg. (William H. McCormick) Bredine , T. M., 419 Reliance Bldg. (6) (Til­ McDivitt , Leonard V., 822 Lathrop Bldg. ford M. Bredine) (Leonard V. McDivitt) Brenner , Harry , 704 Commerce Bldg. (Harry McMan u s, J. Y. & Company , 1338 Dierks Brenner) Bldg. (J. Y. McManus) 334 American Institute of Accountants

MISSOURI (Continued) Miller, William H., 216 E. 10th St. (William Poplar Bluff H. Miller) Hinchey , Jack E., 220 N. Broadway (Jack Minteer , Robert P., 1608 Baltimore Ave. E. Hinchey) (Robert P. Minteer) Morris & Swain , 23 Brookside Bldg. (T. Richmond Heights LaRue Morris) Nelson , Fred B., 437 Law Bldg. (Fred B. Story , Leonard K., 8801 Eager Rd. (Leonard Nelson) K. Story) Noll , Wm. A., 607, 20 W. 9th St. (William A. Noll) St. Joseph Nussbaum , Louis , 1009 Baltimore Ave. (Louis Schwartz , Frank P. & Co., 412 Tootle Bldg. Nussbaum) (Frank P. Schwartz, Milton W. Taylor) Olvis and Stosberg , 2201 Grand (William L. Speer, Clarence A., 311 Corby Bldg. (Clarence Olvis) A. Speer) Peat , Marwick , Mitchell & Co., 1325 Com­ merce Bldg. (Miller Bailey, Ralph W. Crouch, St. Louis Harold J. Miller, Jr., Walter S. Sutton, H. Adams , C. B. & Co., 411 N. 7th St. (Arnold Elmer Worcester) J. Hoffmann) Pesmen , William , 1112 Commerce Bldg. Andersen , Arthur & Co., 506 Olive St. (1) (William Pesmen) (L. Wayne Lutyens) Powell , Edward J., 1311 Valentine Rd. Avellone , S. C., 812 Olive St. (1) (Salvatore (Edward John Powell) C. Avellone) Praetz , Joseph H., Jr., 704 Land Bank Bldg. Bansley , Kiener & Kernaghan , 506 Olive St. (Joseph H. Praetz, Jr.) (D. H. Kernaghan) Ross, Arthur L. and Ross , John A., 711 Barken , Michael B., 707 Ambassador Bldg. Temple Bldg. (Arthur L. Ross) (Michael B. Barken) Roven & Bold , 3236 Gillham Plaza (3) Benner , English , Maher & Bedel , 818 (Joseph Bold) Olive St. (Alvin J. Benner, Rita M. Dudeck, Sernes and Chandler , 1407 Commerce Bldg. Robert J. Ellersieck, Chas. R. English, Chris­ (Virgil S. Chandler) topher C. Hughes, Philip V. Maher, William Sheffield , Virgil R., 916 Walnut Street Judge Rothweiler) Bldg. (E-6) (Virgil R. Sheffield) Benson , C. K. & Co., 711 St. Charles St. (1) Stauffer , John G., 3527 Broadway (John G. (C. Kenneth Benson) Stauffer) Bohl & Deeken , 915 Olive St. (George E. Sweeney , Ivan Francis , 3401 Coleman Rd. Bohl, Joseph H. Deeken) (Ivan Francis Sweeney) Bohlmann , Harold C. W., Suite C, 5625A Teel, Francis E., 705 Finance Bldg. (Francis Hampton Ave. (9) (Harold C. W. Bohl­ E. Teel) mann) Tenny , Theodore , 1220 Commerce Bldg. (6) Boka and Eiswirth , 801 Cotton Belt Bldg. (Theodore Tenny) (George P. Eiswirth) Thiry , L. Ray , 1508 Holmes (L. Ray Thiry) Boka and Lordan , 706 Chestnut St. (J. Harry Touche , Niven , Bailey & Smart , 6 E. 11th Boka) St. (6) (John D. Crouch, Howard D. Hull) Boyd , Franz & Nooney , 1221 Locust St. Trock , George H., 7431 Broadway (George (Ernest Boyd, Henry R. Franz, John A. H. Trock) Nooney) Van Note , Earle L., 801 Graphic Arts Bldg. Boyle , J. W., 4 N. 8th St. (Joseph W. Boyle) (Earle L. Van Note) Brining & Co., 915 Olive St. (1) (Richard L. Warrington , Harry A., 406 W. 34th St. Brining, Robert W. Finkenkeller, Joseph H. (Harry A. Warrington) Fischer, LeRoy R. McDowell) Wasson , Sharlip & Company , 916 Walnut Brinkmann , Roy A., 3529 Grace Ave. (16) Street Bldg. (Nathaniel J. Sharlip) (Roy A. Brinkmann) Welter, E. H., 1207 Grand Ave. (E. H. Brown and Stone , 634 N. Grand (3) (David Welter) E. Brown) White , Martin M., 419 Manufacturers Ex­ Brusselback , Harry J. & Co., 818 Olive St. change Bldg. (Martin M. White) (H. J. Brussellback, Jr.) Wilson , Donald E., 4638 Mill Creek Blvd. Burlingame & Company , 411 N. 7th St. (Donald E. Wilson) (Hugh L. Meinhardt, Manager) Young , Arthur & Company , 21 W. 10th St. Cohen , Kamil and Klibansky , 812 Olive St. (6) (Paul J. Adam, Arthur H. Bowen, Jr., (Max Cohen, Gustav Kamil, Morris Kli­ John J. Dobson, Jr., Harry E. Lunsford) bansky) Cohen , Sidney S. & Company , 911 Locust Kennett St. (1) (Sidney S. Cohen, Arthur Lieber, Kraft & Miles, Box 25 (Thomas E. Miles) Jr.) Smith , Joseph Lynn , 108 Shelton Bldg. Conner , Ash & Company , 119 N. 7th St. (Joseph Lynn Smith) (E. F. Conner, Forrest P. Kleberger) Kirkwood Cook , A. Donald , 2061, 1047 Big Bend Blvd. Curry , Ralph F., 1334 W. Big Bend Rd. (A. Donald Cook) (Ralph F. Curry) Cook , Eugene E., 1825 Cora Ave. (Eugene E. Lebanon Cook) Cornell & Company , 318 N. 8th St. (Henry Minkler and Mumford , 110 W. Commercial V. Boehl, Walter F. Scott, John W. Snider) St. (J. A. Mumford) Crume , Wm. A. & Company , 416 State Na­ Mexico tional Life Bldg. (Wm. A. Crume, Wm. J. Williams -Romack Co ., 118 A. W. Jackson Looney) (Jay A. Williams) Diggs , Anders & Plunkert , 1314 Ambassador Bldg. (James J. Anders, John T. Plunkert) Neosho Eder , Harvey & Company , 818 Olive St. (1) Fillingham , Ira W., 106 E. Hickory (Ira (Bernard E. Eder, Harvey Eder, Louis M. W- Fillingham) Weltman) Firm List of Members 335

MISSOURI (Continued) Epstein , Aftergut and Company , Paul Brown Mueller , Catherine H., 122 N. 7th St. Bldg. (Samuel Aftergut, Harry Epstein) (Catherine H. Mueller) Ernst & Ernst , 314 N. Broadway (2) (Robert Muren & Company , 1018 Arcade Bldg. (John A. Huelsick) F. Bruen, Jr., Russell W. Coleman, Edward Fox & Placht , 611 Olive St. (James Lloyd J. Muren, Lee J. Muren) Fox, Walter Raymond Placht) Murphy , James G., 6208 Easton Ave. (14) Gasaway , Gordon , 314 N. Broadway (Gordon (James G. Murphy) Gasaway) Napier , Milton F., 808, 408 Olive St. (Milton Geiger , Roland , 818 Olive St. (Roland Geiger) F. Napier) Good , A. E. & Co., 1016, 705 Olive St. (A. Peat , Marwick , Mitchell & Co., 7 N. 7th E. Good) St. (Erik C. Boye, John A. McManus) Halbe , Harrison H., 313 N. 9th St. (Harrison Price, John O., 314 N. Broadway (John O. H. Halbe) Price) Halley , Joseph J., 403, 705 Olive St. (Joseph Price Waterhouse & Co., 1221 Locust St. J. Halley) (3) (B. F. Jackson, Weston Rankin, Hubert Haney , Viola , 801 Title Guaranty Bldg. A. Stanley) (Viola Haney) Priebat , Ludwig M., 451 Paul Brown Bldg. Hardin , M. Guy & Co., 840 Paul Brown Bldg. (Ludwig M. Priebat) (M. Guy Hardin) Puster , Alvin A., 1006 Chestnut St. (Alvin Haskins & Sells, 805 Boatmen’s Bank Bldg. A. Puster) (2) (J. H. O’Connell, J. Harry Williams, Rabenau & Slais , 734 Paul Brown Bldg. Paul L. Wilton) (John Rabenau, Jr., William J. Slais) Heade , John A., 4227 Lindell Blvd. (John A. Raskin , Max L., 818 Olive St. (Max L. Heade) Raskin) Heckmann , Walter O., 1502 Continental Russell , Robert W., 1025 Boatmen’s Bank Bldg. (Walter O. Heckmann) Bldg. (Robert W. Russell) Helm, W. A. & Co., 318 N. 8th St. (1) (Wil­ Sandhagen , Harry K., 7475 Cornell Ave. liam Arthur Helm, William F. Windhorst) (Harry K. Sandhagen) Hochschild , Peter, 520 N. Grand Blvd. (3) Saxer , August J., 804 LaSalle Bldg. (August (Peter Hochschild) J. Saxer) Holland , Joseph J., 722 Chestnut St. (Joseph Scheiner , Irwin M., 7510 Delmar Blvd. (5) J. Holland) (Irwin M. Scheiner) House , Harry M., 314 N. Broadway (2) Schnure , H. Lee, Jr., 7 N. Brentwood Blvd. (Harry M. House) (5) (H. Lee Schnure) Ifland , Charles L., 105 N. 7th St. (Charles Schuessler , Keller & Co., 711 Title Guaranty L. Ifland) Bldg. (Gus Vincent Keller) Jackson , Ralph F., 595 Arcade Bldg. (Ralph Schuessler , L. Ray , 3811 W. Pine Blvd. F. Jackson) (L. Ray Schuessler) Jacquemin , Victor , III, Paul Brown Bldg. Sertl, Wm. J., 818 Olive St. (Wm. J. Sertl) (Victor Jacquemin, III) Shannahan , T., 220 N. 4th St. (2) (Thomas Kahn , Adolph , 705 Chestnut St. (Adolph Joseph Shannahan) Kahn) Shelton , Memhardt & Company , 418 Olive Kappes , Charles J., 818 Olive St. (Charles J. St. (2) (Paul F. Memhardt, Carroll C. Shel­ Kappes) ton, Joseph S. Von Cloedt) Kerber, Eck , Braeckel & Helm, 320 N. 4th Smith , Arthur C. and Company , 1237 Boat­ St. (Walter E. Braeckel, Henry C. Helm, men’s Bank Bldg. (Arthur C. Smith) Louis J. Kerber) Smythe , John James , 818 Olive St. (1) Kessler & Chervitz , 722 Chestnut St. (Frank (John James Smythe) Chervitz, Sam A. Kessler) Soule , Hilda , 720 Washington Ave. (Hilda Kleba , Philip W., 3606 Gravois Ave. (Philip Buxbaum Soule) W. Kleba) Stanze , M. McK., 1066 Paul Brown Bldg. (1) Kraft , Felix G., 1621 Arcade Bldg. (Felix G. (Milton McK. Stanze) Kraft) Stein and Hurd , 721 Olive St. (Lester J. Kriegshauser , Walter G., 418 Olive St. Hurd, A. Ernest Stein) (Walter G. Kriegshauser) Stone , Jeff K. & Company , 721 Olive St. Lang , John J., 509 Olive St. (John J. Lang) (Jeff K. Stone) Ledgerwood , C. H., 3601 Brown Rd. (C. H. Thompson , James C. & Co., Security Bldg. Ledgerwood) (James C. Thompson) Leidesdorf , S. D. & Co., 1100 Continental Tiger , Fireside & Company , 705 Olive St. Bldg. (8) (Albert W. Lange) (Carl K. Fireside, Myron B. Newman, Louis Lennertson & Company , 813 Chestnut St. Tiger) (1) (Robert A. Lennertson) Touche , Niven , Bailey & Smart , 1218 Arcade Levy , Henry S., 722 Chestnut St. (Henry S. Bldg. (1) (Henry C. Stephens, Edwin H. Levy) Wagner, Edwin H. Wagner, Jr.) Levy & Roodman , 722 Chestnut St. (Louis R. Trautman , Fred K., 418 Olive St. (Fred K. Levy, Emil S. Roodman) Trautman) Linek , Francis M., 3606 Gravois Ave. (Francis Wedler , Arthur G., 5442 Claxton Ave. (20) M. Linek) (Arthur G. Wedler) Lipsitz, J. M., 915 Olive St. (Jack Marcus Weindel , J. W., 4225 Hampton Ave. (J. W. Lipsitz) Weindel) Malevan , Jerome J., 1401, 705 Olive St. (Jerome J. Malevan) Weindel and Lordan , 902 Title Guaranty Mare and Company , 612, 506 Olive St. (Edward Bldg. (Eugene P. Lordan) J. Brass, Robert C. Mare, W. Harry Mare) Whitton , Tracy & Co., 915 Olive St. (James Meader , Herbert H., 610 Columbia Bldg. W. Checksfield, Tracy B. Whitton) (Herbert H. Meader) Williams , D. P. & Co., 1807 Boatmen’s Bank Miller, George E., 4646 Carrie (George E. Bldg. (Charles E. French, Leonard A. Haus­ Miller) man, Daniel Preston Williams) Moss, Eugene J., 705 Chestnut St. (Eugene Wolling , J. Spencer , 621 Security Bldg. J. Moss) (J. Spencer Wolling) 336 American Institute of Accountants

MISSOURI (Continued) Wood , Kent H., 595 Arcade Bldg. (Kent H. Roper & Atkins , 608 Woodruff Bldg. (James Wood) D. Roper) Sedalia Trenton Browning , Glen E., Third National Bank Pyatt , Julian D., 914 Main St. (Julian D. Bldg. (Glen E. Browning) Pyatt) Morgan , Arthur J., 145 S. Lamine St. (Arthur J. Morgan) University City Sikeston Koslow , Dan B., 6635 Delmar Blvd. (5) Berry , Patmor & Day , 318 S. Kingshighway (Dan B. Koslow) (Edward H. Berry, Albert J. Day, James McMorris , B. F., 7944 Gannon Ave. (B. F. T. Patmor, McMorris) Mercurio , J. K. L., 7208 Dorset (5) (J. K. L. Springfield Mercurio) Rothman , Charles , 6625 Delmar (Charles Baird , Kurtz & Dobson , 640 Landers Bldg. (Wayne A. Henderson, Manager) Rothman) Branstetter , J. L., 303 E. Olive St. (J. L. Branstetter) Webster Groves Magruder , L. M., 308 S. Jefferson St. (Leroy Fitzgerald , John F., 500 W. Glendale (John M. Magruder) F. Fitzgerald)

Montana

Billings Lanouette & Hamilton , 533 Ford Bldg. Colberg & Wallin , 305 Securities Bldg. (Mack J. Hamilton, Louis A. Lanouette) (Maurice Remington Colberg, John M. Mathieson , Edwin , 611 First National Bank Wallin) Bldg. (Edwin Mathieson) Gerharz , Anton , Securities Bldg. (Anton Ger­ Hamilton harz) Murray , Ernest E., 2912 Seventh Ave., N. Peterson , J. Roland , P. O. Box 391 (J. (Ernest E. Murray) Roland Peterson) Rowland , Thomas & Company , 226 Fratt Bldg. (William Kenneth Good) Helena Strayer , Ivan John , 308 Treasure State Bldg. Galusha , Higgins & Galusha , 555 Fuller (Ivan John Strayer) Ave. (Hugh D. Galusha, Hugh D. Galusha, Williams , Gilbert M., Grand Hotel Bldg. Jr., S. Clark Pyfer) (Gilbert M. Williams) Mead , Anderson and Co ., Lalonde Bldg. (George D. Anderson, Harold O. Mead) Bozeman Walden , C. Howard , 419 First National Bank Bldg. (C. Howard Walden) Coulston , C. E., 5 Story Block (Cyril E. Watkins , R. Lowell , 917 Ninth Ave. (R. Coulston) Lowell Watkins) Butte Kalispell Newland & Blinn , First National Bank Bldg. Douglas Wilson , Ferris & Co., Box 174 (John N. Newland) (J. Austin Miller) Rowland , Thomas and Company , 205 O’Rourke Estate Bldg. (Roscoe L. Thomas) Miles City Rowland , Thomas & Company , Box 927 Ennis (R. R. Mountain, Alfred J. Rowland) Bowen , H. V., Box 271 (Harold V. Bowen) Missoula Akin , Reeves Edward , 209 Montana Bldg. Great Falls (Reeves Edward Akin) Douglas Wilson , Ferris & Co., 419 Strain DeGuire Accounting Service , First National Bldg. (Thomas Cortelyou Ferris, Howard A. Bank Bldg. (Austin J. DeGuire) Gaare, Douglas N. Wilson) Du Vall , Geo . F., 501 Montana Bldg. (Geo. Finlay , Renman & Misfeldt , 705 First Na­ F. DuVall) tional Bank Bldg. (Wm. B. Finlay, Wm. B. Henry , W. M., 306 Wilma Bldg. (W. M. Finlay, Jr., Clarence D. Misfeldt, J. Rodney Henry) Renman) Junkermier & Jacobson , 221 Ford Bldg. Sidney (Charles Arthur Jacobson, Ward F. Junker­ Williamson , Hu N., 212 S. Central Ave. mier) (Hu N. Williamson)

Nebraska Falls City Grand Island Glenn , Roberts , Philpot & Prosser , First Contryman , Orin , 210 Barlenfoch (Orin Con­ National Bank (Myron D. Glenn) tryman) Fremont Hastings Witthoff & McIntosh , 202 Stephens National Rullman , George & Co., 122 N. Hastings Ave. Bank Bldg. (Walter C. Witthoff) (George B. Rullman) Firm List of Members 337

NEBRASKA (Continued) Lincoln Boyle and Hess, 613 Farnam Bldg. (William Cole , Dana F. and Company , 426 Stuart Bldg. Francis Boyle) (K. C. Genuchi, Chester H. Ruwe) Campbell , H. Dan , 4916 Underwood Ave. Jeffrey , Robert Lloyd , 4800 A St. (Robert (H. Dan Campbell) Campbell , Virgil M., 534 Keeline Bldg. (Virgil Lloyd Jeffrey) Merle Campbell) ohnson hilip J , P G., Sharp Bldg. (Philip G. Coolidge and Longley , 1109 W.O.W. Bldg. Johnson) (John V. Longley) Lienemann , Delmar A., 436 Stuart Bldg. Frost & Frost , 905 W. O. W. Bldg. (Irving (Delmar A. Lienemann) K. Frost) Martin & Martin , 508 First National Bank Gilchrist , John M. Co., 837 Omaha National Bldg. (E. Ross Martin, Oscar R. Martin) Bank Bldg. (2) (Elton C. Loucks, John G. Messenger , W. D., 1119 Sharp Bldg. (W. D. Loucks, Joseph R. Shrader) Messenger) Greenfield , George L., 511 Barker Bldg. Miller & Moore , Trust Bldg. (J. Edmunds (George L. Greenfield) Miller, Corwin D. Moore) Herbert, James A., 2406 N. 48th St. (James Van Boskirk , Remington and Associates , A. Herbert) 216 N. 11th St. (Calvin B. Remington, High , John W., 1045 Omaha National Bank Robert H. Van Boskirk) Bldg. (John W. High) Walker , Raymond H., 812 Federal Security Hillmer, C. L. Company , 516 Omaha National Bldg. (Raymond Hobson Walker) Bank Bldg. (L. A. Nelson) Irwin -Imig Company , 912 First National Bank Bldg. (J. H. Imig, Wilbur R. Irwin, Robert Norfolk W. Johnson) Schoening , M. J., Box 762 (M. J. Schoening) McGladrey , Hanson , Dunn and Company , Sobotka , Gerald L., 0101 N. 4th St. (Gerald 511 Barker Bldg. (2) (James E. Hollander) L. Sobotka) Moeller , McPherren & Judd , 452 Omaha National Bank Bldg. (Donald S. Erion, North Platte Harry E. Judd, Albert J. Keiser) Hansen & Fuenning , P. O. Box 672 (Jens Peat , Marwick , Mitchell & Co., 620 W.O.W. Bldg. (2) (John H. Becker, Raymond H. Harold Hansen) Ziesemann) Riley & Sutin , 856 Insurance Bldg. (Oscar Omaha Sutin) Andersen , Arthur & Co., Aquila Court (2) Shapiro , M. M. Co., 326 Baker Bldg. (M. M. (John M. Waters) Shapiro)

Nevada Henderson Reno Malcolm , David G., Box 703 (David G. Mal­ Chanslor & Folsom , Professional Bldg. colm) (Leroy H. Chanslor, George K. Folsom) Johnson , Miller & Mac Neill, 209 Profes­ Las Vegas sional Bldg. (John Howard MacNeill, Jr.) Blackman , A. W., 210 N. Third St. (A. W. Paulus , John E., 111 N. Virginia St. (John E. Blackman) Paulus) Conway , Moe & Co., 130 S. 4th St. (Nelson Semenza & Kottinger , 29 E. 1st St. (William H. Conway, Kermit Moe) B. Kottinger, Jr., L. J. Semenza) Hibbs, Clarence T., 130 S. 4th St. (Clarence T. Hibbs) Terrell, Norman H., 150 N. Virgina St. Perrotti , P. Leo , Thunderbird Hotel (P. Leo (Norman Hayes Terrell) Perrotti)

New Hampshire Chester Burnett , Douglas J., 875 Elm St. (Douglas Nutting , Paul S., 922 Elm St. (Paul S. J. Burnett) Nutting) Drayton , John G., 1015 Elm St. (John G. Drayton) Concord Howe , James F., 875 Elm St. (James F. Hartford , Alfred B., 1 Tahanto St. (Alfred Howe) B. Hartford) Riccio, Leonard D., 875 Elm St. (Leonard Rich , John E. & Company , 9 Capitol St. D. Riccio) (Alice Peckham, John E. Rich) Smith , Maurice C., 922 Elm St. (Maurice C. Smith) Durham Spector , Louis , 811 Amoskeag Bank Bldg. (Louis Spector) Johnson , Arthur W. (Arthur W. Johnson) Van Duyne , Leslie R., 875 Elm St. (Leslie Littleton R. Van Duyne) Johnson , Ernest F., 32 Main St. (Ernest F. Johnson) Nashua Henderson , Donald J., 71 W. Pearl St. Manchester (Donald J. Henderson) Bennett , Percy H., 62 Stark St. (Percy H. Bennett) Portsmouth Bigelow , Nathaniel F., Jr., 116 Lowell St. Bruce , Robert M., New Hampshire National (Nathaniel F. Bigelow, Jr.) Bank Bldg. (Robert M. Bruce) 338 American Institute of Accountants

New Jersey Asbury Park Cliffside Park Collart , Lucien R., 710 Mattison Ave. Hoinash , William , 265 Greenmount Ave. (Lucien R. Collart) (William Hoinash) Dorfman , Norman , 715 Mattison Ave. (Nor­ man Dorfman) Clifton Stevens , Elmer O., 527 Bangs Ave. (Elmer O. Stevens) Feltman , Philip & Co., 17 Grant Ave. (Philip Weinberg , Franklyn S., 715 Mattison Ave. Feltman) (Franklyn S. Weinberg) Mikulik , John , 802 Main Ave. (John Mikulik) Sonnabend and Julian , 60 Central Ave. Atlantic City (Bernard Fink) Antinoph & Glassman , 1537 Atlantic Ave. Dover (Samuel H. Glassman) Tetelbaum , Cobb and Company , 45 E. Black­ Jacobson , Howard I., Guarantee Trust Bldg. well St. (Max Tetelbaum) (Howard I. Jacobson) Lewis and Lewis, 600 Schwehm Bldg. (Lionel East Orange P. Lewis) oller rnold Lissak , Joseph M., 315 Schwehm Bldg. (Joseph K , A J., 380 Main St. (Arnold J. M. Lissak) Koller) eifer orris Reid & Lichtenberger , 1421 Atlantic Ave. S , M , 95 Washington St. (Morris (William J. Litchtenberger) Seifer) Silverman , O. Jay , Schwehm Bldg. (O. Jay Silverman) Elberon Fausak , William O., 247 Norgrove Ave. Avenel (William O. Fausak) Barth , Frank Edward , 68 Manhattan Ave. (Frank Edward Barth) Elizabeth Allen , Robert T., 146 Lincoln Ave. (Robert Bayonne T. Allen) alter amuel Abramson , Henry , 676 Broadway (Henry B , S , 1139 E. Jersey St. (Samuel Abramson) Balter) iddelman and ussman Canter , Maurice , 7 Pamrapo Court (Maurice B S , 1210 E. Grand St. Canter) (J. Benjamin Sussman) ussel agen Miller, Bernard , 22 W. 38th St. (Bernard B & N , 15 Prince St. (Samuel Miller) Nagen) Freedman , Lax & Company , 18 W. Jersey St. (William Lax, Samuel Freedman) Bergenfield Gluck , Kenneth , 251 N. Broad St. (Kenneth Holter and Woods , 112 S. Washington Ave. Gluck) (Jerome F. Woods) Kravitz , Sidd , 652 Salem Ave. (Sidd Kravitz) Levine , Alvin , 1139 E. Jersey St. (Alvin Bogota Levine) Klahre , Rudolph T., Bank of Bogota Bldg. Miller, John , 125 Broad St. (John Miller) (Rudolph T. Klahre) Thompson , William H., 1152 E. Jersey St. (William H. Thompson) Bridgeton Todt , Carl W., 125 Broad St. (Carl W. Todt) Yeomans , Clyde D., 57 Broad St. (Clyde D. Shields , Leonard J., 64 S. Laurel St. (Leonard Yeomans) J. Shields) Yeselson & Blonsky , 101 Broad St. (Mil­ ford Blonsky) Burlington Hulse , E. J., 11 W. Broad St. (E. J. Hulse) Flemington Lynne , W. Sarel , P. O. Box 131 (W. Sarel Zuegner , Louis L., 110 Main St. (Louis L. Lynne) Zuegner) Camden Fort Lee Albert, Morris E. & Co., 12 Haddon Ave. Van Epps, John D., Jr., 200 Main St. (John (Morris E. Albert, Irvin R. Goldstein) J. Shipman, John D. Van Epps, Jr.) Berger , Samuel D., 22 Haddon Ave. (Samuel D. Berger) Freehold Block , Jack S., 22 Haddon Ave. (Jack S. Block) Morey , W. Dunham , 49 E. Main St. (W. Bowman , Edmund D. & Co., 312 Cooper St. Dunham Morey) (Edmund D. Bowman, Edwin B. Lickfield) Cummings , Gerald J., 640 Federal St. (Gerald Hackensack J. Cummings) Boyle , Edwin T., 113 Johnson Ave. (Edwin T. Kahlowsky , I., 312 Cooper St. (I. Kahlow- Boyle) sky) Korb , Louis S., 210 Main St. (Louis S. Liebman , Morris , 7?4 Market St. (Morris Korb) Liebman) Leveen , A. Alan , 241 Main St. (A. Alan Mead , Frederick L. & Son , 505 Cooper St. Leveen) (Frederick L. Mead) Petti, Clare R., 210 Main St. (Clare R. Petti) Natal , Edward L., 22 Haddon Ave. (Edward Schierloh , J. Edward , 210 Main St (J. L. Natal) Edward Schierloh) Perina , Robert C., 312 Market St. (Robert C. Silber and Silber, 238 Main St. (Gene R. Perina) Silber) Reber, Martin I., 710 Market St. (2) (Martin Wright , Carl W. & Company , 210 Main St. Irving Reber) (Carl W. Wright) Firm List of Members 339

NEW JERSEY (Continued) Hightstown Newark Howell , Dorothy E., 315 Second Ave. Abramson , J. C. and Company , 60 Park Pl. (Dorothy E. Howell) (Jacob C. Abramson) Areson , Laporte & Company , 16 Clinton St. Hillside (2) (William H. Areson, John H. Laporte) Torine , Harry L., 274 Williamson Ave. (5) Bateman , Benjamin , 60 Park Pl. (Benjamin (Harry L. Torine) Bateman, Charles R. Lowenstein) Beckreck , Victor & Co., 17 Academy St. Hoboken (Victor Beckreck) Gross & Gross , 68 Hudson St. (Joseph Gross) Bederson , Rosenberg & Co., 744 Broad St. Orenge , Edward & Co., Hudson Trust Bldg. (Sidney Bederson, Samuel Rosenberg, Harold (George J. Gould, Edward Orenge) Siegel) Weinberg , Josephson & Ger, Seaboard Bldg. Bendet , Samuel L, 24 Commerce St. (Samuel (Harry Weinberg) I. Bendet) Bergman , Nathan , 790 Broad St. (Nathan Irvington Bergman) Stefany , F. J. & Company , 1007 Springfield Besser & Company , 744 Broad St. (Hyman Ave. (Frederick J. Stefany) Besser, Morris A. Colner) Weiss, Charles J., 1010 Clinton Ave. (Charles Block A. Percy , 17 Academy St. (A. Percy J. Weiss) Block) Blumenschine , Arthur E., 725, 24 Commerce Jersey City St. (Arthur E. Blumenschine) Bohrer , Howard A., 11 Commerce St. (Howard Auslander , Jacob C., 283 Central Ave. (Jacob C. Auslander) A. Bohrer) Brainen & Company , 60 Park Pl. (A. Louis Boyce , Hughes & Farrell , 921 Bergen Ave. (Raymond M. Greer) Brainen) Braverman , H. & Co., 45 Lincoln Park (Morris Hughes , Charles L., 120 Garrison Ave. M. Beiner, Harry Braverman, Jerome Stanley (Charles L. Hughes) Cossman) Kleinsmith , J. Angus & Co., 26 Journal Sq. Bressler, Isador , 45 Branford Pl. (Isador (J. Angus Kleinsmith) Bressler) Mandel , Milton E., 75 Montgomery St. (Mil­ Bronson , M. M. & Co., 1060 Broad St. (Mil­ ton E. Mandel) ton M. Bronson) McCarthy and Burke , 921 Bergen Ave. Buren & Kurtz , 71 Lincoln Parkway (George (Edward E. Burke) J. Buren, Benjamin Coleman, Abraham A. Russoniello , Thomas G., 921 Bergen Ave. (Thomas G. Russoniello) Kurtz) ogliati orman ompany Segen , Harry , 333 Fairmont Ave. (6) (Harry C , N & C , 20 Fulton St. Segen) (2) (Norman Cogliati, Charles Perna, Jr.) ohen enjamin Shenton , William A., 15 Exchange Pl. C , B , 1060 Broad St. (Benjamin (William A. Shenton) Cohen) ohn ompany Sternkopf , William A., Jr., 921 Bergen Ave. C , J. H. & C , 810 Broad St. (Sidney (William A. Sternkopf, Jr.) E. Harris, Louis Rones) onlin ohn Sunshine , Gilbert, 366 Central Ave. (Gilbert C , J A., Federal Trust Bldg. (John Sunshine) A. Conlin) orey heodore Totten , Alfred G., Jr., 174 Jewett Ave. (Al­ C , T , 786 Broad St. (2) (Theo­ fred G. Totten, Jr.) dore Corey) Dragonette , Daniel N., 671 Broad St. (2) Wein , Aaron , 392 Central Ave. (Aaron Wein) (Daniel N. Dragonette) Linden Drossman & Albert, 965 Broad St. (Milton H. Albert, David M. Drossman) Dorosin and Zemel, 423 N. Wood Ave. Ehrenkrantz , Edward , 1060 Broad St. (2) (William N. Dorosin) (Edward Ehrenkrantz) Krusis , John J., 609 Adams St. (John J. Eppston , Harold A., 972 Broad St. (Harold Krusis) Arthur Eppston) Fersko , Alfred B., 1060 Broad St. (Alfred Livingston B. Fersko) Kevitz , S. I. & Co., 278 Hillside Ave. (Sol I. Fleischman , Martin L., 24 Branford Pl. Kevitz) (Martin L. Fleischman) Flink , Cezer and Company , Raymond Com­ Long Branch merce Bldg. (Frederick Cezer, Julius E. Binder , Sidney W., 8 Memorial Parkway Flink) (Sidney W. Binder) Fox and Company , 17 Academy St. (Harry Lindhurst Fox) Geltzeiler, Edwin L., 11 Commerce St. Schiffman , Max P., 615 Riverside Ave. (Max (Edwin L. Geltzeiler) P. Schiffman) Glickman & Albright , 790 Broad St. (William J. Albright, Jr.) Maplewood Goldblat , Victor W., 1060 Broad St. (Victor Crane , Theodore A., 66 Kendall Ave. (Theo­ W. Goldblat) dore A. Crane) Goldstein , Louis A., 24 Commerce St. (Louis A. Goldstein) Merchantville Gominger & Suplee , 1060 Broad St. (B. Rust , Fred , 210 E. Maple Ave. (Fred Rust) Frank Gominger, Frank E. Suplee) Granet and Granet , 196 Clinton Ave. (8) Montclair (Murray A. Granet) Brooks , Philip B. and Company , 460 Bloom­ Hanley , Joseph , 24 Commerce St. (Joseph field Ave. (Philip B. Brooks) Hanley) Goode , Ellis W., 14 Upper Mountain Ave. Hart , A. M. & Company , 24 Commerce St. (Ellis W. Goode) (Alphonse M. Hart) 340 American Institute of Accountants

NEW JERSEY (Continued) Haskins & Sells, National Newark Bldg. (2) Schlesinger , Norman E., 60 Park Pl. (Nor­ (Casper B. Apple, Robert H. Willson) man E. Schlesinger) Hastings , James J. & Co., 605 Broad St. Schlosser , Phillip , 70 Mapes Ave. (Phillip (James J. Hastings) Schlosser) Herzberg , Arno , 1060 Broad St. (Arno Herz­ Scully , Edward , 1060 Broad St. (Edward berg) Scully) Hirschman , Irving A., 843 Broad St. (Irving Silberman & Dodis , 60 Park Pl. (Sidney N. A. Hirschman) Dodis, Jules Silberman) Hoenig & Hoenig , 31 Clinton St. (Morris J. Silverman , H. Burt , 726, 24 Commerce St. Hoenig) (Hyman Burt Silverman) Holzer , Smolin & Co., 24 Commerce St. Sinner & Co., 12 Beaver St. (Kurt M. Sinner) (Aaron Smolin) Slavitt , Perry , 605 Broad St. (Perry Slavitt) Horowitz , Leon , 850 Broad St. (Leon Horo­ Starr , Alexander S., 24 Commerce St. (Alex­ witz) ander S. Starr) Howard , Leon , 11 Commerce St. (Leon Stifelman , Jack H., 60 Park Pl. (Jack H. Howard) Stifelman) Israelow & Lipton , 31 Clinton St. (Paul Sternrich & Siegel , 24 Commerce St. (Ben­ Israelow, Solomon Robert Lipton) jamin Rosenberg, Louis L. Siegel, Lewis M. Isserman , Leopold , 24 Branford Pl. (Leopold Sternrich) Isserman) Tracy , M. L. & Co., 60 Park Pl. (Murray L. Jacobs , Harold H., 1060 Broad St. (Harold Tracy) H. Jacobs) Trimiglozzi , Frank A., 810 Broad St. (Frank Kalb , Harry & Company , 24 Branford Pl. A. Trimiglozzi) (Harry Kalb) Tuck , Ira Nelson , 790 Broad St. (Ira Nelson Kalish , Rubinroit & Co., 24 Commerce St. Tuck) (Samuel Fleder) Wolcott , Raymond G., 744 Broad St. (2) Katz , Charles M. and Co ., 901 Broad St. (Raymond G. Wolcott) (2) (Charles M. Katz) Wolkstein , Harry W., 11 Commerce St Keeler, Henry E. & Co., 671 Broad St. (Lor- (Harry W. Wolkstein) ren R. Gardner) Wortzel , Samuel J. & Co., 9 Clinton St. Klauser , Rudolph , 744 Broad St. (Rudolph (Samuel J. Wortzel) Klauser) Zeitlin , Zimmerman and Blum , 786 Broad Klein , Samuel & Company , 60 Park Pl. (2) St. (Max L. Blum, Jacob H. Zeitlin, H. (Jerome M. Fien, Samuel Klein) Harris Zimmerman) Kohl , Maihack and Company , 744 Broad St. Zisman , Milton A., 790 Broad St. (Milton (Austin A. Kohl, Ernest G. Maihack) A. Zisman) Kraus , George & Company , 744 Broad St. Zuckerman , Baumgarten & Co., 60 Park Pl. (George Kraus) (David Zuckerman) Krohn & Krohn , 9 Clinton St. (Theodore Zukswert , Clyde A., 24 Commerce St. (2) Krohn) (Clyde A. Zukswert) Kuperman , Glass & Company , 60 Park Pl. (2) (William B. Glass, Samuel Kuperman) New Brunswick Kurtz , Jerome J. and Company , 11 Commerce Cole , R. Milton , 47 Bayard St. (R. Milton St. (Jerome J. Kurtz) Cole) Lewis, Cyrus , 1180 Raymond Blvd. (Cyrus Rosenthal and Attinger , 5 Elm Row (Isa­ Lewis) dore Attinger, Arnold B. Rosenthal) Lieberman and Lieberman , 60 Park Pl. (2) (Milton M. Lieberman) Ocean City Lipton , Samuel , 292 Pomona Ave. (Samuel Lipton) Adams , Harvey W., 1003 Asbury Ave. (Har­ Lumley , George H., 60 Park Pl. (George H. vey W. Adams) Lumley) Roeser , Henry , Jr., 801 Asbury Ave. (Henry Mand , Harvey M., 1212 Raymond Blvd. (2) Roeser, Jr.) (Harvey M. Mand) Margulies , William & Co., 1060 Broad St. Oradell (Alan S. Block, William Margulies) Hafemann , Charles H., 859 Bellis Parkway, Mortenson & Mortenson , 671 Broad St. (Charles H. Hafemann) (Gustave O. Mortenson, Robert S. Mortenson, William C. Mortenson) Orange Ontell , David T. & Co., 31 Clinton St. (David D’Amato , Samuel M., 319 Main St. (Samuel T. Ontell) M. D’Amato) Peat , Marwick , Mitchell & Co., 744 Broad Lang , Henry C., 449 Mountainview Ave. St. (2) (John A. Kerr, James E. Mitchell, (Henry C. Lang) Jay M. Squire, Marshall Thomas) Puder & Puder , 60 Park Pl. (2) (George Baker, Passaic Charles Burkhartt, Leon Kranztohr, Abra­ Barnett , Jacob , 585 Main St. (Jacob Barnett) ham H. Puder, Richard K. Puder, Fred Rohn, Berr, Saul , 643 Main Ave. (Saul Berr) Jr.) Burchill , Irving & Co., 169 Prospect St. Quigley , John J., 207 Market St. (John J. (Robert C. Irving) Quigley) Gottlieb & Becker , 663 Main Ave. (Max Ravitz , David D., 790 Broad St. (David D. Ravitz) Gottlieb) Reiss, Joseph J. and Company , 744 Broad St. Newell, Saul J., 663 Main Ave. (Saul J. (Joseph J. Reiss, Herbert Tuteur) Newell) Richner , G. R., 744 Broad St. (George R. Richardson , Henry B. & Co., 657 Main Ave. Richner) (Henry B. Richardson, Robert G. Post) Ryan & Harrington , 744 Broad St. (Raymond Richmond & Lifshey , 625 Main Ave. (Samuel G. Harrington, Joseph H. Ryan) Richmond) Schekman , Emanuel , 60 Park Pl. (Emanuel Robinson , J. A. & Co., 668 Main Ave. (Jacob Schekman) A. Robinson) Firm List of Members 341

NEW JERSEY (Continued) Satter , Herbert A., 625 Main Ave. (Herbert Red Bank A. Satter) Fowler , Jack D., 12 Broad St. (Jack D. Fow­ Wall , Richard J., 657 Main Ave. (Richard ler) J. Wall) Portner , Morris , 16 Monmouth St. (Morris Zislin , Stanley S., 663 Main Ave. (Stanley Portner) S. Zislin) Ridgefield Paterson Guncheon , Mary A., 598 Bruce St. (Mary A. Alpren , David F. Co ., 132 Market St. (David Guncheon) F. Alpren) Ashton , Richard H., 64 Hamilton St. (Richard Ridgewood H. Ashton) Lust , Alfred M. & Company , 31 E. Ridge­ Dorfman , Abrams & Music, 126 Market St. wood Ave. (Charles W. Allen) (Archie Abrams) Frankel , Leopold , 262 Main St. (Leopold River Edge Frankel) Schaefer , William B., 189 Woodland Ave. Frommelt , A. C. & Co., 115 Market St. (An­ (William B. Schaefer) drew C. Frommelt, Andrew E. R. Frommelt, Jack Goodman) Rumson Isaacs , George J., 5 Colt St. (George J. Beard & Abney , 100 Navesink Ave. (Alexander Isaacs) H. Beard) Krasner , Gerald S., 80 Ward St. (Gerald S. Krasner) Rutherford Lyons Audit Company , 45 Church St. (Louis Koenig & Company , 15 Orient Way (Charles E. Schotz) A. Koenig) Rea , Frank , 64 Hamilton St. (Frank Rea) Nussbaum , William H., 17 Ames Ave. (Wil­ Rice, Herbert W., 503 Fifteenth Ave. (Herbert liam H. Nussbaum) W. Rice) Snyder , R. W., 125 Ellison St. (Roy W. Saddle River Synder) Browne , Richard H. (Richard H. Browne) Strickler , Simon H., 45 Church St. (Simon H. Strickler) Short Hills Surosky , Wm. & Co., 126 Market St. (William Letzerich , John J., 98 Hobart Ave. (John J. Surosky, Elmo G. Valle) Letzerich) Thieberg , Joseph & Co., 64 Hamilton St. McCluskey , William J., 105 Fairfield Dr. (Joseph Thieberg) (William J. McCluskey) Wiley , Block & White , 129 Market St. Sommerville (John F. Block, John J. White, Albert J. Wiley) Grabel , Morris , 2 W. Main St. (Morris Grabel) Springfield Perth Amboy Focht , Joseph L., 332 Morris Ave. (Joseph Goldstein , Charles , 216 Smith St. (Charles L. Focht) Goldstein) Howard , Herman & Co., 280 Hobart St. Summit (Herman Howard) Hart , Clyde F., Beech Spring Garden Apts. Kirshner , Benjamin , 280 Hobart St. (Ben­ (Clyde F. Hart) jamin Kirshner) Hotchkiss , Russell W., 360 Springfield Ave. Lipman , Nathan , 280 Hobart St. (Nathan (Russell W. Hotchkiss) Lipman) Jonah , Albert L., 767 Springfield Ave. (Albert Pargot , Herbert, 175 Smith St. (Herbert L. Jonah) Pargot) Rubenstein , Harry , 313 State St. (Harry Sussex Rubenstein) Seaman , Joseph J. & Company , 214 Smith Dillman , A. F., 62 Newton Ave. (A. F. Dill­ St. (Joseph J. Seaman) man) Teaneck Plainfield Testa , Samuel J. M., 412 Cedar Lane (Samuel Bussel & Nagen , 40 Somerset St. (Max J. M. Testa) Bussel) Potter & Gard , 118 E. Front St. (Morris Tenafly H. Gard) Seltzer & Waldman 121 Watchung Ave. Ward , Harry Clayton , 99 E. Clinton Ave. (Horace J. Waldman) (Harry Clayton Ward) Shrager , Herman L., 211 W. Front St. (Har­ man L. Shrager) Trenton Squires , Lewis Jardine , 200 W. 7th St. Banks , Thoburn and Co., Broad Street Bank (Lewis Jardine Squires) Bldg. (Frederick Banks, Henry G. Nilsson, Frank Thoburn) Point Pleasant Coleman and Company , 162 W. State St. (M. George Coleman, William Friedman) Mac Donald , Edmund J., 705 Arnold Ave. Compton , William H. & Co., 143 E. State St. (Edmund J. MacDonald) (William H. Compton) Garb , Benjamin Harry , Broad Street Bank Rahway Bldg. (Benjamin Harry Garb) Gurkin , Jacob S., 1494 Irving St. (Jacob S. Groendyke , C. Bergen , Broad Street Bank Gurkin) Bldg. (C. Bergen Groendyke) Kenna & McCormack , 45 E. Milton Ave. Gulliver , Robert H. & Co., Broad Street Bank (Eugene F. Kenna, John W. McCormack) Bldg. (Robert H. Gulliver) 342 American Institute of Accountants

NEW JERSEY (Continued) Klatzkin , Joseph P. and Company , 626 Broad Washington Street Bank Bldg. (Joseph P. Klatzkin) Steinhardt , Henry , 25 W. Johnston St. Kolman , Lester, 304 E. State St. (Lester Kol­ (Henry Steinhardt) man) Leopold , Samuel & Co., 338 Broad Street Bank Weehawken Bldg. (Samuel Leopold) Juliand , Fred & Co., 2306 Palisade Ave. (Leon Lepe, Nicholas J., 443 E. State St. (9) (Nicho­ las J. Lepf) Konsevick) Levy , Jerome L., 737 Broad Street Bank Bldg. West Englewood (Jerome L. Levy) Linowitz , Louis H., 321 Broad Street Bank Gordon , Bernard M., 1474 W. Terrace Circle Bldg. (Louis H. Linowitz) (Bernard M. Gordon) Miller, and Newman , Broad Street Bank Bldg. (Isadore Miller, Manuel S. Newman) Westfield Pisauro , Girard A., Broad Street Bank Bldg. Andrews , Byron F., 218 Edgewood Ave. (By­ (Girard A. Pisauro) ron F. Andrews) Sattee , Clayton & Co., 1202 Trenton Trust Ketcham , Frank A., 66 Elm St. (Frank A. Bldg. (Joseph P. Clayton) Ketcham) Seale , Louis J., 5 Abernethy Dr. (Louis J. Seale) West New York Stephens , Allen M. K. & Co. Trenton Trust Sklarew , George R., 7-64th St. (George R. Bldg. (Allen M. K. Stephens) Sklarew) Teitz, Mildred , 624 Broad Street Bank Bldg. (Mildred Teitz) West Orange Teunon , J. S. & Co., 823 Broad Street Bank Anfindsen , Edward L, 45 Cobane Terrace (Ed­ Bldg. (J. Stanley Teunon, Russell C. Teunon) ward I. Anfindsen) Ziegler , Walter C., 247 E. Front St. (Walter C. Ziegler) Westwood Simionescu , Max Alfred , 381 Broadway (Max Union Alfred Simionescu) Bass , Harold , 375 Crawford Terrace (Harold Solberg , Walter , Peoples Trust Bldg. (Walter Bass) Solberg) Conklin , Floyd W., 954 Stuyvesant Ave. (Floyd W. Conklin) Wildwood Wogan , Bernard , 103 E. Baker Ave. (Bern­ Union City ard Wogan) Friedberg , Leonard L., 415 39th St. (Leonard L. Friedberg) Woodbridge Kramer & Auerbach , 4715 Bergenline Ave. Gottdenker , Jack , 590 Ridgedale Ave. (Jack (Charles Kramer) Gottdenker) Linn , Jacob D., 3510 Bergenline Ave. (Jacob D. Linn) Woodbury Thompson , Owen Stanley , 1722 Hudson Blvd. Damask & Ball , 6 N. Broad St. (Daniel J. (Owen Stanley Thompson) Ball, Jr., Nicholas A. Damask)

New Mexico

Albuquerque Waltrip , Floyd E. Booker Bldg. (F. E. Wal­ Cassel , J. E., 214 W. Grand Ave. (J. E. trip) Cassel) Fletcher & Fletcher , 1000 Park Ave. (Lon Carlsbad Patrick Fletcher) Murray , Jesse B., 204 Short Bldg. (Jesse B. Glassman , Nathan W., 113 W. Central Ave. Murray) (Nathan W. Glassman) Glavey , Thomas F., 2008 Arenal Rd. (Thomas F. Glavey) Clovis Hogan , Shelby C., P. O. Box 903 (Shelby C. Hartman , Edward M., Citizens Bank Bldg. Hogan) (Edward M. Hartman) Linder , Burk and Stephenson , 817 First Na­ Sprouls , Darwin M., 117 W. 4th St. (Darwin tional Bank Bldg. (W. E. Hammond, Charles M. Sprouls) Lester Linder, J. Bryan Stephenson, Clifton E. Woodcock) Gallup urdock aul M , P W., 214 N. 13th St. (Paul W. Arnold , Samuel J., El Morro Bldg. (Samuel Murdock) J. Arnold) Patterson , R. A., 4524 N. 4th St. (R. A. Pat­ terson) Reindorp , John K. 601 Sunshine Bldg. (John Raton K. Reindorp) Azar , Richard , Raton Realty Bldg. (Richard Robertson , Brown and Drummond , 217 S. Azar) 3rd St. (L. Leonard Drummond) Gasparich , Stephen J., P. O. Box 187 (Steph­ Sturges , Dee, 317½ W. Gold Ave. (Dee en J. Gasparich) Sturges) Artisia Santa Fe Shugart , Ralph A., Box 426 (Ralph A. Shu­ Brumfield , Stanton C., P. O. Box 691 (Stan­ gart) ton C. Brumfield) Firm List of Members 343

New York

Albany Karpen , Benjamin , 834 46th St. (20) (Ben­ Ball , George & Co., 90 State St. (Stanley A. jamin Karpen) Frederick, Arthur F. Freelove) Lesch , Bernard , 1797 Pitkin Ave. (Bernard Cantwell , John B., 100 State St. (John B. Lesch) Cantwell) Lieberman , Henry , 1592 W. 7th St. (Henry Kessler, David L., 75 State St. (David L. Lieberman) Kessler) Lopinto , Joseph J., 215 Montague St. (Joseph Kintisch , Morton D., 556 1st St. (Morton D. J. Lopinto) Kintisch) McBane , James N., 215 Cambridge Pl. (James Korotkin & Scheer , 82 State St. (Arthur N. McBane) Korotkin, Jerome H. Scheer) Metlis, Kales and Goldberg , 16 Court St. Kruse , Joseph , 1015, 100 State St. (7) (Joseph (Max W. Goldberg, Matthew E. Metlis) Kruse) Mount & Carter , 7 DeKalb Ave. (Ronald F. McWhinnie , Thurlow Weed , 407, 75 State Brown) St. (Thurlow Weed McWhinnie) Pfeffer & Squitieri , 42 Hanson Pl. (Louis New York State Audit Company , 11 N. Squitieri) Pearl St. (John Hastings) Pittluck , Charles H., 2008 Avenue T Simon , Irving L. & Co., 75 State St. (Sol (Charles H. Pittluck) Shaye, Irving L. Simon) Reicher & Halpern , 16 Court St. (Morris J. Steiner , Eugene J., 90 State St. (Eugene J. Reicher) Steiner) Robin , Isidor , 50 Court St. (Isidor Robin) Urbach , Sidney , 100 State St. (Sidney Urbach) Ronis and Liebowitz , 26 Court St. (William Liebowitz, Edward Ronis) Bath Ruggiero , Margaret R., 215 Montague St. (2) (Margaret R. Ruggiero) Conley and Donley , 35 Liberty St. (William Sachs , Louis A., 2019 E. 12th St. (Louis A. G. Conley) Sachs) Shapiro , Ruth Rebecca , 10 St. Charles Pl. Babylon (Ruth Rebecca Shapiro) Cunneen , W. F., Jr., 260 Little East Neck Rd. Willis, William H., 3202 Avenue K (Wil­ (W. F. Cunneen, Jr.) liam H. Willis) Wolf , Joseph B., 1097 E. 42nd St. (Joseph B. Binghamton Wolf) Bouton , Shirland H., 511 Press Bldg. (Shir­ land H. Bouton) Buffalo Bush , William Harold , 296 Main St. (Wil­ Allen , Abt and Company , 1420 Genesee Bldg. liam Harold Bush) (Lewis H. Allen) Greene , U. S., 304 Marine Midland Bldg. Amen , Surdam & Company , 1635 Marine Trust (U. S. Greene) Bldg. (3) (T. Donald Cockbum, Ralph H. Kalmbacher , J. H., 26 Ogden St. (Joseph Franclemont, H. Frank Hicks, Arthur E. Henry Kalmbacher) Surdam, Walter A. Surdam) Knox and Ives , 316 Security Mutual Bldg. Bixby , Percival G. & Co., 632 Marine Trust (George R. Ives) Bldg. (Percival G. Bixby, John Windsor San­ Lauder & Lauder , 328 Press Bldg. (Robert B. born) Lauder) Bradley , W. L. & Company , 47 W. Huron St. (Walter L. Bradley, Russell H. Gowland) Bronx Brock , Joseph L., 540 Ellicott Sq. (Joseph L. Chiarelli & Co., 567 E. 184th St. (Salvator Brock) Chiarelli) Buckley , Richard Edward , 681 Ellicott Sq. Kern , Joseph J., 3900 Greystone Ave. (Joseph (Richard E. Buckley) J. Kern) Contant , George W., 812 Marine Trust Bldg. Longarzo , Anthony A., 2488 Grand Concourse (George W. Contant) (Anthony A. Longarzo) DeLyden , Albert P. Company , 617 Main St. Manoff , Morris , 332 E. 149th St. (Morris (3) (Albert P. DeLyden) Manoff) Elliott , J. D. & Co., 707 Lafayette Bldg. (Edward C. Gruen) Bronxville Ernst & Ernst , 14 Lafayette Sq. (3) (Horace F. Jones, C. B. Weber, Charles D. Wright) Brison , Clifford S., P. O. Box 303 (Clifford Gelser, Edward , 220 Delaware Ave. (Edward S. Brison) Gelser) Graef , Cutting & Coit , 900 Lafayette Bldg. Brooklyn (Warren B. Cutting, Carl E. Doriot) Abrams , Rubin , 26 Court St. (Rubin Abrams) Hoch , Edward H., 742 Marine Trust Bldg. Bayron , George , 144 Sullivan Pl. (George Bay­ (Edward H. Hoch) ron) Holloway & Company , 1215 Liberty Bank Dublin & Schwartz , 16 Court St. (Edward L. Bldg. (2) (George C. Garner) Dublin) Lucker , Kennedy & Felmeden , 1013 Liberty Frey , Bernard , 188 Montague St. (Bernard Bank Bldg. (Karl E. Felmeden, John T. Ken­ Frey) nedy, Edgar G. Lucker) Friedman , Michael , 16 Court St. (Michael Meech , Harmon , Lytle & Blackmore , 410 Friedman) M. & T. Bldg. (Maynard William Lockwood) Garson , Irving A., 26 Court St. (Irving A. Pfleeger & Hubbell , 1806 Liberty Bank Bldg. Garson) (2) (Floyd J. Pfleeger) Gnazzo , Frank C. & Company , 66 Court St. Price Waterhouse & Co., 14 Lafayette Sq. (3) (Frank C. Gnazzo) (Benjamin L. Enloe, Manager) Goldberg , Isidore George , 1590 W. 8th St. Rose , James , 16 W. Utica St. (James Rose) (Isidore George Goldberg) Schermerhorn , Robert P. & Company , 712 Halpern , Henry and Company , 26 Court St. Marine Trust Bldg. (Philip A. Becker, Robert (Henry Halpern) P. Schermerhorn) 344 American Institute of Accountants

NEW YORK (Continued) Scovell , Wellington & Company , Liberty Rosenbloom , Louis , 5 Seneca St. (Louis Bank Bldg. (Edgar G. Lucker, Manager) Rosenbloom) Stone , Harry Lewis & Co., 1115 Liberty Bank Bldg. (Lester E. Stone) Glens Falls Toepfer , J. Ralph , 681 Ellicott Sq. (J. Ralph Herlihy , Edward J., 206 Glen St. (Edward J. Toepfer) Herlihy) Venneman , E. Paul , 502 M. & T. Bldg. (E. Silverstein , Saul , 45 Ridge St. (Saul Silver­ Paul Venneman) stein) Watkins , Kreher & Strong , 1912 Liberty Bank Bldg. (2) (Albert A. Kreher, James L. Gloversville Strong) Dorfman , George J. & Co., 38 N. Main St. Cortland (George J. Dorfman, Jacob Schulman) Luff , Ernest L. & Co. (Jesse A. Cash) Stevralia & Dippold , 312 Savings Bank Bldg. (Lawrence Joseph Dippold) Harrison Starr , Lawrence B., 227½ Harrison Ave. Ellenville (Lawrence B. Starr) Regenbogen and Braterman , 1 Market St. (Meyer Regenbogen) Hempstead Bejsovec , Emil J., 250 Fulton Ave. (Emil J. Elmhurst Bejsovec) Drewes, Charles H., 91-14 Corona Ave. (Charles H. Drewes) Hicksville Edelstein , Rubin , 56-09 94th St. (Rubin Byrnes & Baker , 39 W. John St. (Keith L. Edelstein) Baker, Jr.) Flesche and George , 90 Broadway (Ralph F. Elmira George) Iszard , T. Whitney , Realty Bldg. (T. Whit­ ney Iszard) Hollis Mullen , Francis N., 234 Keeney Theatre Nadel , Alfred , 204-06 Jamaica Ave. (Alfred Bldg. (Francis N. Mullen) Nadel) Tatelbaum , Irving I., 519 Robinson Bldg. Tomasik , Anthony S., 89-05 Hollis Court (Irving I. Tatelbaum) Blvd. (8) (Anthony S. Tomasik) Endicott Hudson Stanford , George E., 102 Garfield Ave. (George Siegel , Krotki & Glickman , 431 Warren St. E. Stanford) (Morton J. Glickman) Farmingdale Ithaca Albrecht , S. A., 206 Main St. (Sebastian A. Maxfield , T. B., 512 First National Bank Bldg. Albrecht) (Terrell B. Maxfield) Floral Park Jackson Heights Gombar , Albert A., 36 Willow St. (Albert A. Berner , Robert A., 76-10 34th Ave. (Robert Gombar) A. Berner) Claghorn , George C., 35-13 76th St. (George Flushing Culton Claghorn) Peters, Joseph , 69-52 218th St. (Joseph Peters) Jamaica Rudden , Peter T., 77-42 Main St. (Peter T. Baum , Morris , 147-09 Eighty-eighth Ave. Rudden) (Morris Baum) Stashin , Edward E., 69-54 197th St. (Edward Levy , Harry , 160-16 Jamaica Ave. (Harold E. Stashin) Perlman) Schwartz , Sol , 160-16 Jamaica Ave. (Sol Forest Hills Schwartz) D’Agostino , Camillo , 108-25 72nd Ave. Simon , Morris , 155-31 Jamaica Ave. (Morris (Camillo D’Agostino) Simon) Freedman , Robert E., 102-18 64th Ave. (Rob­ Unthank , H. and Company , 110-26 Merrick ert E. Freedman) Blvd. (George L. Unthank) Fusco, Vincent L., 108-03 Queens Blvd. (Vin­ Wolitzer , Philip , 90-79 Sutphin Blvd. (Philip cent L. Fusco) Wolitzer) Kravitz , Philip B. Company , 99-30 64th Ave. (Philip B. Kravitz) Jamestown Blomquist , Karl E., Hotel Jamestown Bldg. Fresh Meadows (Karl E. Blomquist) Robbins , Herbert S. & Co., 188-02 64th Ave. Cairns , William , 909 Hotel Jamestown Bldg. (Herbert S. Robbins) (William Cairns) Goodell , George W., 609 Hotel Jamestown Gainesville Bldg. (George W. Goodell) Seidman & Seidman , Bank of Jamestown Bldg. Weyer , William P., Main St. (William P. (Samuel J. Lasser, Manager) Weyer) Swanson , Wesley S., 329 Wellman Bldg. Garden City (Wesley S. Swanson) Lingley , A. G., 71 Magnolia Ave. (Albert G. Taylor , James Gordon , 510 Wellman Bldg. Lingley) (James Gordon Taylor) Geneva Kew Gardens Maley , Robert A., 390 Hamilton St. (Robert Allen , W. B. Clark , 117-14 Union Turnpike A. Maley) (W. B. Clark Allen) Firm List of Members 345

NEW YORK (Continued) Kingston Wilkinson , Robert O., 106 Robbins Rd. Snyder , J. I., 67 Maiden Lane (J. I. Snyder) (Robert O. Wilkinson) Larchmont New York City Van Sciver , Kenneth G., 15 Vanderburgh Aaronson , Robert B., 150 Broadway (Robert Ave. (Kenneth G. Van Sciver) B. Aaronson) Abrams , Frank & Co., 521 Fifth Ave. (Frank Lockport Abrams, Max Bram, Arthur N. Glatzer, Knopf , Earle W., 567 Walnut St. (Earle W. Harry Meresman, Mortimer L. Merkel, Knopf) Emanuel W. Staft) O’Connor , Holman G., 24 F. & M. Bank Bldg. Abrams , Joseph Co., 123 William St. (Joseph (Holman G. O’Connor) Abrams) Abrams & Sivek , 1775 Broadway (Milton M. Long Island City Sivek) Fielman , Alcott & Seidman , 37-04 30th Ave. Abramson , Bernard , 51 Chambers St. (7) (3) (Harold W. Seidman) (Bernard Abramson) Hews, Warren B., 28-04 Forty-first Ave. Acker and McGirl, 150 Nassau St. (John J. (Warren B. Hews) McGirl) Ackerman , Henry H. & Co., 19 Rector St. Lynbrook (Henry H. Ackerman) Duplessis , Edward K., 4 Atlantic Ave. (Ed­ Adams & Becker , 110 E. 42nd St. (17) (James ward K. Duplessis) R. Adams) Addison , John M., 30 Broad St. (John M. Mahopac Addison) Goldman , David , (David Goldman) Adelstein , Burak & Shimmerlik , 1440 Broadway (George Shimmerlik) Mamaroneck Aderer , Alexander and Company , 225 Fifth Ave. (Philip F. Alther) Goldman , Melvin , 336 Mamaroneck Ave. (Melvin Goldman) Ades , Bernard , 505 Fifth Ave. (Bernard Ades) Adler , S. H., 33 W. 42nd St. (S. H. Adler) Manhasset Agren , Lehmann & Co., 220 W. 42nd St. (Irwin Lehmann) Horn & Boos, 200 Plandome Rd. (Robert Aitkin , Henry , Jr., 90 Church St. (Henry Henry Horn) Aitkin, Jr.) Reeve , Archie F. & Company , 3 Gaynor Ave. Alberts & Kahn , 295 Madison Ave. (Irwin (John T. Reeve) B. Alberts, Sidney B. Kahn) Marcellus Alexander , Edwin , 450 Seventh Ave. (Edwin Alexander) Kraus , Herbert J., P. O. Box 517 (Herbert J. Allen , Jacob A., 119 E. 34th St. (Jacob A. Kraus) Allen) Massena Allerhand , George , 50 Broad St. (George Guilmette , Theodore A., 5 Central Bldg. Allerhand) (Theodore A. Guilmette) Alson & Brown , 285 Madison Ave. (Samuel Leary , J. William , Central Bldg. (J. William Wald) Altman , Fred L., 17 E. 48th St. (Fred L. Alt­ Leary) man) Middletown Altman , Morris , 143 W. 40th St. (Morris Alt­ Ellerin & Kimmel, 2 E. Main St. (Murray man) M. Kimmel) Amber, Harold L., 401 Broadway (Harold L. Hirsch & Judelson , 10 North St. (Jack Judel­ Amber) son) Amster, Henry , 68 William St. (Henry Am- Markovits , William B. & Staff , 1 North St. ster) (William B. Markovits) Anchin , Block & Anchin , 285 Madison Ave. (David C. Anchin, Max J. Anchin, Max Monticello Block, Julius J. Epstein) Simon & Kullback , (Albert Kullback, Samuel Andersen , Arthur & Co., 67 Broad St. (4) Simon) (F. Merrill Beatty, George J. Brady, William H. Brakman, Garrett T. Burns, William R. Mt. Vernon Campbell, Francis V. Collinge, Frank X. Friedlander , Irving D., 10 Fiske Pl. (Irving Denier, Harold U. Johnson, Paul K. Knight, D. Friedlander) Mark D. Littler, William Douglas Sprague, Hartzband , Arthur M., 1 Stevens Ave. George Wagner) (Arthur M. Hartzband) Apfel, S. Howard & Co., 511 Fifth Ave. (S. Newburgh Howard Apfel) Apfel & Englander , 347 Madison Ave. (17) Davis & Rashbaum , 44 Smith St. (P. K. Davis) (Bernard Barnett, Abraham J. Briloff, David Hellman , Levine & Co., 64 2nd St. (Meyer M. Edelman, Jules Englander, Ralph Eng­ Hellman) lander, Edward Whinston) ugent aeussler N & H , 94 Broadway (G. A. Arculeo , Benjamin J., 515 Madison Ave. Haeussler) (Benjamin J. Arculeo) New Rochelle Aronowitz , Samuel & Co., 1440 Broadway Glick -Freedman , 271 North Avenue (Barney (Samuel Aronowitz, Benjamin H. Wasser- Meckler) strom) Goodwin , J. Pryse , 3 Acacia Terrace (J. Pryse Aronson , Max & Co. 1441 Broadway (Max Goodwin) Aronson) Lieben , J. Bernhard , 28 Howard Parkway Aronson & Oresman , 51 Madison Ave. (Morti­ (J. Bernhard Lieben) mer I. Aronson) Montgomery , Robert F., 86 Neptune Ave. Ashdown , E. A. & Co., 521 Fifth Ave. (Edward (Robert F. Montgomery) A. Ashdown) 346 American Institute of Accountants

NEW YORK (Continued) Atz, L. A. Company , 2 W. 45th St. (Louis A. Berdon , David & Co., 511 Fifth Ave. (David Atz) Berdon, Sol Federgreen, Saul S. Freeman, Auslander , Julius S., 1186 Broadway (Julius Irving Kuller, Maurice S. Preville, Joseph S. Auslander) Sandler, Norman S. Siegel) Auslander , Martin , 1 Park Pl. (7) (Martin Berenson & Berenson , 9 E. 40th St. (Moses Auslander) A. Berenson) Ayrons and Hirschfield , 1440 Broadway Bergen & Willvonseder , 70 Pine St. (George (Julius Hirschfield) L. Bergen, Ernest Willvonseder) Bacas , Gates & Potter , 110 E. 42nd St. (17) Berger , M. A. & Company , 41 E. 42nd St. (17) (P. E. Bacas, Harold Taylor Gates, George (Morris A. Berger) K. Keane) Berger , Victor M., 535 Fifth Ave. (Victor M. Bachrach , Alfred R. & Co., 60 E. 42nd St. Berger) (17) (Alfred R. Bachrach) Bergman , Rudolph and Son , 812, 82 Beaver Back & Gould , 51 Chambers St. (Morris Back) St. (Daniel L. Bergman, Rudolph Bergman) Bacon , H. E. & Company , 55 Liberty St. Bergman , Saul & Company , 60 E. 42nd St. (Harold E. Bacon, Thomas C. Breen) (17) (Saul Bergman) Bacon , Ross A., 19 W. 44th St. (Milton A. Berler, Max , 11 W. 42nd St. (Max Berler) Bacon) Berlin & Kolin , 1775 Broadway (Samuel Baker , Feder Company , 29 Broadway (Samuel Kolin) Baker) Berman , Harry and Company , 1501 Broadway Ball , William & Co., 11 W. 42nd St. (18) (Milton B. Berman) (William Ball) Berman & Berman , 230 W. 41st St. (Isadore Bank , Mac Albert & Co., 424 Madison Ave. Berman) (Mac Albert Bank, Moses A. Mach) Bernstein , David & Co., 551 Fifth Ave. (17) Barnett , Boulogne & Belanger , 60 Wall St. (David Bernstein, Norman B. Yarmis) (Harold B. Barnett, Homer J. Belanger, Bernstein , Milton A., 1440 Broadway (Mil­ Roger Boulogne) ton A. Bernstein) Baron , Bernard E., 384 E. 149th St. (Bernard Bernstein & Milchman , 475 Fifth Ave. (A. E. Baron) David Bernstein, Emanuel Sternbach) Baron , Irving & Company , 2906, 205 W. 34th Bersohn , Abraham P., 551 Fifth Ave. (Abra­ St. (Irving Baron) ham P. Bersohn) Barr , James & Company , 10 E. 40th St. (James Berson , Samuel & Co., 1450 Broadway (Jacob Barr, Abraham E. Esan, Alexander Fried­ N. Berson) man, Alfred H. Gilwood, Alfred Z. Lewis) Betz, William L., 25 Broad St. (William L. Barrett , Charles F., 420 Lexington Ave. Betz) (Charles F. Barrett) Beucler , Douglas R., 40 Wall St. (Douglas Barrios , Hilliard , Sain & Co., 1123 Broadway R. Beucler) (10) (Samuel N. Rubin) Bickerman , Benjamin , 19 W. 44th St. (Ben­ Barst , Louis I., 11 W. 42nd St. Louis I. jamin Bickerman) Barst) Biederman & Greenwald , 1450 Broadway Bartel , N. R. & Co., 11 W. 42nd St. (Nathan (Morris E. Biederman, Herbert Greenwald) R. Bartel) Biermann , D. P., 154 Nassau St. (38) (D. P. Bass , Noah & Co., 350 Fifth Ave. (Noah Bass) Biermann) Bass , Stanley , 122 Fifth Ave. (Stanley Bass) Bieth & Mac Naughton , 154 Nassau St. (Ray­ Bastable , Cornelius F., 149 Broadway (6) mond W. MacNaughton) (Cornelius F. Bastable) Bilchick , A. L. & Company , 565 Fifth Ave. Baum , A. Henry & Co., 1 E. 43rd St. (A. (Abraham L. Bilchick) Henry Baum) Billman & Gaines , 501 Madison Ave. (Her­ Baum , Steinbach & Co., 11 W. 42nd St. (18) man Frank Billman) (Herbert Baum, Howard S. Bedney) Binder , Jacob A., 261 Broadway (Jacob A. Baumgartner , Arthur C., 1328 Broadway Binder) (Arthur C. Baumgartner) Birnbaum & Birnbaum , 60 Broad St. (Bernard Bayar , Waltzer & Co., 501 E. 161st St. (Bern­ P. Birnbaum, Saul I. Birnbaum) ard Waltzer) Blackstone , F. Gordon & Co., 20 Exchange Pl. Bayer & Clauson , 67 Wall St. (Walter V. D. (F. Gordon Blackstone) Bayer, Andrew G. Clauson, Jr., Henry H. Blau , Joseph D. & Co., 475 Fifth Ave. (Joseph Fogelquist, Nils O. Hendrickson, Dwight C. D. Blau) Swanson) Blecher , Bennett & Weber, 1775 Broadway Beairsto & Co., 50 E. 42nd St. (Harold J. (19) (Saul Blecher) Beairsto, R. B. Donaldson, Jr.) Bliss, Max L., 32 Broadway (Max L. Bliss) Beaujon , Austin L., 150 Nassau St. (Austin Bloom , Daniel , 150 Broadway (Daniel Bloom) L. Beaujon) Blum , Louis D. & Co., 110 E. 42nd St. (17) Beaver , Anson , Grand Central Terminal Bldg. (Louis D. Blum, Samuel Smyle) (Anson Beaver) Blumberg , Block & Carter , 1407 Broadway Becker , Rosenberg and Roemer , 475 Fifth (Leonard H. Carter) Ave. (Jacob L. Becker, Max Roemer) Blumenreich & Charles , 15 E. 26th St. (10) Becker , Sanford , 11 W. 42nd St. (Sanford (Milton C. Charles) Becker) Blumenthal and Fliegelman , 70 E. 45th St. Begelman , Irving , 152 W. 42nd St. (Irving (Bernard Fliegelman) Begelman) Bly , Saul S., 61 Broadway (Saul S. Bly) Behren and Mast , 450 Seventh Ave. (Louis Bonagura , Robert F., 15 William St. (5) L. Mast) (Robert F. Bonagura) Bell, Ernest W. and Company , 25 Beaver St. Bonderow , Jack C., 14 W. 55th St. (Jack C. (Richard M. Moroney) Bonderow) Bender & Rynkar , 70 E. 45th St. (Daniel G. Borst , George O., 2301 Creston Ave. (George Rynkar) O. Borst) Bennett , Chirlian & Co., 25 W. 43rd St. Bosky , Irving A., 11 W. 42nd St. (Irving A. (Martin L. Bennett, Herman Chirlian) Bosky) Benwitt , Isaac , 21 E. 40th St. (Isaac Ben- Botwinick , Benjamin , 619, 1775 Broadway witt) (Benjamin Botwinick, Jacob Goldberg) Firm List of Members 347

NEW YORK (Continued) Boyce , Hughes & Farrell , 70 Pine St. (5) Cieri, Joseph N., 395 Broadway (Joseph N. (George W. O’Neil, William H. Winters) Cieri) Brach , Gosswein & Lane , 1328 Broadway Clarke , Oakes and Greenwood , 80 Broad St. (Herny Brach, Leo Gamow) (Herbert P. Greenwood) Brady , John F., 500 Fifth Ave. (John F. Clott , William B., 505 Fifth Ave. (William B. Brady) Clott) Braudy , Leon J., 70 W. 40th St. (Leon J. Clyde & Shulman , 505 Fifth Ave. (Armand Braudy) A. Shulman) Brauer , A. M. & Co., 1407 Broadway (18) Coe , Albert I., 50 Broad St., (4) (Albert I. (Augustus M. Brauer) Coe) Braunfeld , Archibald U., 270 Madison Ave. Cohn , J. H. & Company , 30 Broad St. (Julius (Archibald U. Braunfeld) H. Cohn) Braunstein & Chernin , 270 Madison Ave. Cohn , Louis J. & Co., 489 Fifth Ave. (Herbert (16) (Philip A. Braunstein, Herbert Cherin) J. Cohn) Brecker , William S. & Co., 11 W. 42nd St. Colby , David , 1506 Empire State Bldg. (1) (William S. Brecker, Reuben M. Zucker) (David Colby) Breiner , Edmund E., 507 Fifth Ave. (Edmund Cole , John I., Son & Co., 20 Broad St. (Viott E. Breiner) Myers Cole) Brender , Edward , 108 E. 17th St. (3) (Ed­ Collins & Company , 120 Broadway (Raymond ward Brender) Everett Barth) Brodsky , Irving , 205 W. 34th St. (Irving Collins , Gregory V. and Company , 60 Beaver Brodsky) St. (Gregory V. Collins) Bronner , Frank J., 154 Nassau St. (Frank J. Connally , M. G. & Company , 590 Madison Bronner) Ave. (George H. Ryniker) Brout , Henry & Company , 295 Madison Ave. Connaughton , Howard W., 1475 Broadway (Henry Brout, Michael N. Stoler) Howard W. Connaughton) Brown & Atkins , 71 Broadway (William C. Cooper & McCaffrey , 21 West St. (William Atkins) R. McCaffrey) Brown , Haber , Geller & Co., 1441 Broadway Crafts , Carr & Donaldson , 424 Madison Ave. (Herbert Haber, Max Lichtendorf) (Ernest W. CJarr, J. Andrew Crafts, William Brown , Benjamin , 19 W. 44th St. (18) (Ben­ R. Donaldson) jamin Brown) Crawford & Cunnington , 420 Lexington Ave. Bruneau , Armand L. & Co., 74 Trinity Pl. (R. Dan Cunnington) (Mary Louise Bruneau) Crook & Driscoll , 1 Cedar St. (Wilbur M. Bruneau & Von Minden , 150 Broadway (Ar­ Crook, Joseph A. Driscoll) mand L. Bruneau, William J. Von Minden) Cummings , Harry A. & Co., 12 E. 41st St. Brunt & Co., 40 Wall St. (Walter E. Collins) (17) (Harry A. Cummings) Bryan , Charles T. & Company , 220 Broadway Cunningham , J. M. Company , 804, 111 Broad­ (38) (Emil R. Burhenne, Charles T. Bryan, way (Joseph M. Cunningham) Ernest R. Wildbrett) Curran & Company , 420 Lexington Ave. (17) Buckner & Mandel , 551 Fifth Ave. (Charles ( James A. Curran, W. Louis Volckhausen) Buckner) Daniels , Isidor , 535 Fifth Ave. (Isidor Dan- Burke , Thomas G. & Company , 3851, 70 E. ids) 45th St. (Thomas G. Burke) Danis , Sydney H. & Company , 205 E. 42nd Burris , S. George & Co., 19 W. 44th St. St. (Sydney H. Danis) (Samuel George Burris, Emanuel M. Hellman, Danzig , Joseph , 18 E. 41st St. (Joseph Danzig) Hyman J. Schatzberg) Darmody , Todd & Co., 55 Liberty St. (William Busch , Herbert A., 1270 Broadway (Herbert D. Barry) A. Busch) Davey and Rader , 405 Lexington Ave. (Leon­ Butwin , Charles , 110 Fulton St. (Charles ard S. Davey, Walter Deady, Jr.) Butwin) Davidoff & Beck , 225 Broadway (Harry Beck) Byrnes & Baker , 19 Rector St. (Keith Lan- David , Fields & Co., 10 E. 40th St. (Jerome neau Baker) B. David, Louis W. Fields, Herbert B. Fisch- Byxbee , T. M. Company , 79 Wall St. (Rus­ grund) sell W. Kaltenbach) Davidson , Harold N., 521 Fifth Ave. (Harold Cahen , Morris M., 18 E. 41st St. (Morris N. Davidson) M. Cahen) Davies and Davies , 341 Madison Ave. (Allan Caine , N. R. & Co., 40 Exchange Pl. (Nathan Davies, John S. Frampton, Morton F. Locke, R. Caine) Herbert Vasoll) Callahan & Fries, 79 Wall St. (Eugene J. Decker , Hiram E. Co ., 75 West St. (M. Tyn­ Callahan, Jr., Edward J. Fries) dall Hiatt) Cannon , Joseph W. & Co., 33 W. 42nd St. Delin , Robert O., 123 William St. (Robert O. (Jos. W. Cannon, Elijah Singer) Delin) Carney , William H., 420 Lexington Ave. Deloitte , Plender , Griffiths & Co., 111 (William H. Carney) Broadway (6) (James Anderson, George Carr and Company , 39 Broadway (Meyer Bern­ Cochrane, Kenneth Ernest, William Eyre, stein, Joseph Carr) William R. McNamara, John F. Parnaby) Caruso , David A., 62 William St. (David A. Demsky & Zabell , 37 W. 43rd St. (Bernard Caruso) Demsky) Cascione , John Company , 123 William St. Denby and Kraese , 141 E. 44th St. (16) (Mario Accardi) (Preston H. Denby, Hugo Kraese) Chambellan , Berger & Welti, 92 Liberty St. Dobkin , Herman J. & Co., 23 W. 43rd St. (Rudolph J. Welti) (Herman Joseph Dobkin, Reuben D. Gruber) Charnak , Jerome J., 444 E. 20th St. (Jerome Doyle , Walter J., 149 Broadway (Walter J. J. Charnak) Doyle) Chill & Weiner , 51 Chambers St. (Abraham Drake , Gregory , 11 W. 42nd St. (Gregory Weiner) Drake) Chirnside , Roberts and Lanston , 41 E. Dronsick , Michael , 1475 Broadway (Michael 42nd St. (17) (Arthur E. Roberts) Dronsick) 348 American Institute of Accountants

NEW YORK (Continued) Drooks , Harold , 1451 Broadway (Harold Fish , N. L. & Company , 205 W. 34th St. Drooks) (Andrew Berne, Nathaniel L. Fish, Bernard Drucker , I. J. & Company , 350 Fifth Ave. J. Gordon) (Isadore J. Drucker) Ftshbach , Oscar S., 271 Madison Ave. (16) Dunn & Rollins , 40 Exchange Pl. (Charles (Oscar S. Fishbach) Rollins) Fleischer , Mark I., 1775 Broadway (Mark I. Earger , George D., 220 W. 42nd St. (George Fleischer) D. Earger) Fox, Adolph , 23 E. 26th St. (Adolph Fox) Eastern Audit Company , 11 Park Pl. (Frank Fox & Juran , 295 Madison Ave. (Paul Fox, L. Wiemer) Morris W. Juran) Eckes and Dean , 149 Broadway (Walter N. Frank , Bernhard H. & Company , 295 Madi­ Dean, Peter A. Eckes, Thomas J. Hogan) son Ave. (Bernhard H. Frank) Edelson , Emanuel M. & Co., 50 Broad St. Franke , North , Hannon & Withey , 444 (4) (Robert I. Edelson) Madison Ave. (William B. Franke, Raymond Edwards , Allan A., 92 Liberty St. (6) (Allan Edward North, Howard A. Withey) A. Edwards) Frankel , Eisen & Company , 70 Pine St. Edwards , Charles F., 473 Fourth Ave. (16) (Charles J. Eisen) (Charles F. Edwards) Franklin & Company , 511 Fifth Ave. (17) Eisenberg , Joseph , & Co., 261 Broadway (Ernest A. Franklin) (Joseph Eisenberg) Frazer and Torbet , 230 Park Ave. (Barent Eisner & Lubin , 521 Fifth Ave. (Stephen T. Harder, James H. Richardson, George R. Chan, Joseph Eisner, Harry Janin, Joseph I. Smith) Lubin) Frederick , Max , 11 E. 31st St. (Max Freder­ Elder , David & Co., 76 Beaver St. (5) (David ich) Elder) Freedman , Peter, 3320 Chrysler Bldg. (Peter Elkins , Jacob B., 141 Broadway (Jacob B. Freedman) Elkins) Freeman , Jack A., 7 W. 44th St. (Jack A. Ellison and Schindel , 217 Broadway (Joseph Freeman) D. Ellison) Freidenreich , David , 545 Fifth Ave. (David Eolis , A. L. & Associates , 450 Seventh Ave. Freidenreich) (Miriam I. R. Eolis) Freireich , Hyman , 1440 Broadway (Hyman Epler, Planer & Co., 9 E. 40th St. (16) Freireich) (Curtis D. Epler) Friday , Samuel D., 1013, 11 Park Pl. (Samuel Ernst & Ernst , 120 Broadway (5) (Albert D. Friday) D. Berning, Emil J. Biza, James N. Brown, Fried , John J. & Co., 276 Fifth Ave. (John J. Albert J. Eckhardt, Fenton L. Gilbert, Robert Fried) L. Lutz, J. K. Miller, William P. Stowe) Fried , Maurice , 11 Park Pl. (Maurice Fried) Escoett and Company , 74 Trinity Pl. (Jay Fried , Mortimer M., 1441 Broadway (18) Escoett) (Mortimer M. Fried) Falb , Irving , 250 W. 57th St. (19) (Irving Friedman , Charles , 271 Madison Ave. (Charles Falb) Friedman) Falcone , Ralph A., 130 W. 56th St. (Ralph Friedman , D. & Co., 551 Fifth Ave. (David A. Falcone) Friedman) Fass , Emanuel , 140 Nassau St. (Emanuel Friedman , Howard W., 150 Nassau St. (38) Fass) (Howard W. Friedman) Fass , Jacob J., 170 Broadway (Jacob J. Fass) Friedman , Nathan A., 347 Fifth Ave. (16), Fava , Dante , 114 Liberty St. (Dante Fava) (Nathan A. Friedman) Fedde & Company , 107 William St. (A. S. Frishkoff , Louis H. and Company , 170 Fedde, Helmut Otto Werner, J. B. Collings Broadway (18) (Louis H. Frishkoff) Woods) Frumkin & Kalver , 101 W. 31st St. (Milton Feder , Harry , 29 Broadway (6) (Harry Feder) M. Frumkin) Feinberg , Irwin L., 38 Park Row (Irwin L. Frummer , Robert H. 505 Fifth Ave. (Robert Feinberg) H. Frummer) Feinberg , Jacobs & Furman , 1440 Broadway Fuchs , Aaron and Company , 60 E. 42nd St. (Edward Feinberg, Aaron Furman, William (Aaron Fuchs) Jacobs) Funaro & Osdin , 521 Fifth Ave. (George Fu­ Feinberg , Joseph H., 60 E. 42nd St. (Joseph naro) H. Feinberg) Futerman , Jerome G. & Co., 61 Broadway Feitell, Bernard B., 230 Fifth Ave. (1) (George V. Delson, Jerome G. Futerman, (Bernard B. Feitell) Harold M. Kaufman) Feldman , Farmer & Maimone , 350 Fifth Ave. Galenson , Lipson & Company , 11 Park Pl. (1) (Isidore Feldman, Dominick Maimone) (Louis P. Galenson) Ferber, Stanley , 511 Fifth Ave. (Stanley Ganeles , Siegel & Co., 122 E. 42nd St. (17) Ferber) (Benjamin M. Ganeles) Ferger & Dince , 320 Broadway (Louis Dince, Garbarini , Andrew , 217 Broadway (Andrew Oscar Ferger) Garbarini) Ferman and Green , 1775 Broadway (Abraham Garber , Edward J., 580 Fifth Ave. (19) (Ed­ Ferman, Abraham Green) ward J. Garber) Gelber, Melvin N., 150 Broadway (Melvin N Ferro , Berdon & Company , 39 Broadway (Sey­ Gelber) mour S. Berdon, Alfred R. Marks) Geller, and Geller, 347 Madison Ave. (Mor­ Field , Ernest R., 41 Union Sq. (Ernest R. ton Geller) Field) Gellin , Samuel Company , 11 W. 42nd St. Fink , Max , 47 W. 43rd St. (Max Fink) Samuel Gellin) Fink , Nathaniel & Co., 545 Fifth Ave. (17) Genez , Maurice V., 114 Liberty St. (Maurice (Nathaniel Fink) V. Genez) Finkelstein and Goldstein , 18 E. 41st St. Getz, Joseph & Company , 475 Fifth Ave. (Morris Finkelstein, Emanuel Goldstein) (Joseph Getz) Fischer , Frederick , Jr., 522 Fifth Ave. (Fred­ Gewitz, Edward , 350 Fifth Ave. (Edward erick Fischer, Jr.) Gewitz) Firm List of Members 349

NEW YORK (Continued) Gezelter, Abraham , 1133 Broadway (Abra­ Greenfield , Frederick Wm. & Co., 500 Fifth ham Gezelter) Ave. (Emanuel Cohan, Frederick Wm. Green­ Giles, C. D. & Co., 67 Wall St. (Daniel D. field) Brockman) Greenman , Mac Nicol & Co., 50 Church St. Gilman , W. C. & Company , 55 Liberty St. (7) (Alexander MacLean MacNicol) (Godfrey L. Augustus) Greenspan , Aaron , 60 E. 42nd St. (Aaron Glaser , Benjamin , 11 W. 42nd St. (Benja­ Greenspan) min Glaser) Greidinger , B. Bernard & Co., 1441 Broadway Glickman & Glickman , 5 E. 57th St. (Louis (B. Bernard Greidinger) Glickman) Gremmel & Wuerfel , 50 Church St. (Gustave Glidden & McCormick , 33 W. 42nd St. (Elea­ A. Wuerfel) nor McCormick) Griffith and Company , 630 Fifth Ave. (20) Goetting , Louis C., Jr., 50 Union Sq. (Louis (R. Gerard Palmer, Robert H. Rissinger) C. Goetting, Jr.) Grill & Turer , 1 Madison Ave. (Max Grill, Golbin , Philip , 505 Fifth Ave. (17), (Philip Herman D. Turer) Golbin) Griss, William , 205 W. 34th St. (William Gold , Archibald , 1407, 342 Madison Ave. Griss) (Archibald Gold) Grossman , Max , 217 Broadway (Max Gross­ Goldberg Alexander , 123 William St. (Alex­ man) ander Goldberg) Grossman & Gitter, 47 W. 34th St. (Bernard Goldberg , Saul , 22 W. 38th St. (Saul Gold­ M. Grossman) berg) Gruber , Leon E. & Company , 565 Fifth Ave. Goldberg & Freedman , 855 Sixth Ave. (1) (Leon E. Gruber, Stanford Gruber) (Morris M. Goldberg) Gruenfeld , Oscar , 1841 Broadway (Oscar Goldblatt , Brown & Co., 30 Rockefeller Plaza Gruenfeld) (Oscar Brown, Harry M. Goldblatt) Grun , Alfred E., 1440 Broadway (Alfred E. Goldenberg and Goldenberg 23 E. 64th St. Grun) (Louis Goldenberg) Grundman , Irwin , 450 Seventh Ave. (Irwin Golding , Max , 51 Chambers St. (Max Golding) Grundman) Goldner , Jack , 55 W. 42nd St. (Jack Goldner) Gunner , Morris , 101 Fifth Ave. (Morris Goldsmith & Voorhees 7 Dey St. (Bertram Gunner) Goldsmith) Gustin , Jacobs and Company , 11 W. 42nd Goldstein -Herskowitz Co ., 55 W. 42nd St. St. (Philip Gustin) (Charles Z. Goldstein) Guttelman & Gertz, 11 W. 42nd St. (Irwin Golinko , Jerome I. & Company , 1776 Broad­ Gertz) way (Reinhold Dreher, Jerome I. Golinko, Gwirtzman , Sidney , 160 Broadway (Sidney Aaron A. Mappen) Gwirtzman) Gompers and Blau , 123 William St. (38) Haas & Haas , 225 W. 34th St. (Sol Haas) (Maurice Blau, Lewis Gompers) Haas , Schlesinger & Mayers , 122 E. 42nd Goodkin , Harry , 120 Broadway (Harry Good­ St. (Samuel Architect, Sidney H. Brown, kin) Maurice A. Haas, Samuel Mayers, Julius Goodkind , David A. & Company 1 Madison Schlesinger) Ave. (10) (David A. Goodkind) Hackeling , Oberkirch , Corbin & Co., 608 Goodman , Herbert S., 363 Seventh Ave. (Her­ Fifth Ave. (Charles A. Corbin, John C. bert S. Goodman) Hackeling, M. J. Marchione, Fred W. Ober­ Gordon , Alexander E., 927, 17 E. 42nd St. kirch) (Alexander E. Gordon) Hacker , Samuel & Company , 1270 Avenue of Gordon & Eisen , 701 Seventh Ave. (Isidore the Americas (Samuel Hacker, Herman A. H. Eisen) Norman) Gordon , John & Co., 271 Madison Ave. (John Hafer , Baran & Golub , 521 Fifth Ave. (Leo Gordon) Baran, Irving Golub) Gorsey , Sands & Co., 565 Fifth Ave. (17) Halboth , Henry C., 225 Broadway (Henry C. (Daniel Gorsey, Philip S. Sands) Halboth) Gottlieb , Morris , 225 Broadway (Morris Hammer , M. J. & Co., 261 Broadway (Murray Gottlieb) Jay Hammer) Gottlieb and Becker , 545 Fifth Ave. (Philip Hammond , Arthur D., 1129, 111 Broadway Becker) (Arthur D. Hammond) Gottleib & Mostel , 341 Madison Ave. (Vitaly Handel , Irving , 18 E. 41st St. (Irving Handel) M. Gottlieb, Milton I. Mostel) Handelman , & Handelman , 320 Broadway (7) Graham , Arnold H., 111 Broadway (Arnold H. (Seymour N. Handelman) Graham) Hanley , Thomas F. & Co., 57 William St. Granger , Marshall & Company , 60 E. 42nd (Thomas F. Hanley, Russell E. Stevens) St. (Marshall Granger, Herbert A. Hall) Hanna , J. R. & Co., 551 Fifth Ave. (J. R. Granlund , O. A., 370 Seventh Ave. (Oscar A. Hanna, Edward T. Reilly) Granlund) Harrington & Nichols , 1801, 200 W. 34th Grant , Alexander & Company , 6 E. 45th St. St. (Roy V. Harrington) (17) (H. J. Harder, Kenneth B. Wackman) Harris , Kerr, Forster & Company , 18 E. Greenberg , Benjamin , 61 Broadway (Benjamin 48th St. (Joseph Brodner, William J. Forster, Greenberg) Allan C. George, Joseph W. Hierl, Thomas Greenberg , Jack , Empire State Bldg. (Jack J. Hogan, Gustav A. Killenberg, Sanford E. Greenberg) Maus) Greenberg , Joseph S., 350 Broadway (Joseph Harrow , Benjamin & Company , 19 Rector St. S. Greenberg) (Benjamin Harrow) Greenberg & Gluckman , 115 Broadway (6) Harry , Sidney E., 347 Madison Ave. (Sidney (Joseph J. Gluckman) E. Harry) Greenberg , & Tucker , 15 E. 26th St. (18) Hartmeyer and Duncan , 30 Vesey St. (Walter (Meyer Greenberg) A. Hartmeyer) Greenblatt , Arnold I., 60 E. 42nd St. (Ar­ Hartz , William , 516 Fifth Ave. (William nold I. Greenblatt) Hartz) 350 American Institute of Accountants

NEW YORK (Continued) Harvey , Fuller & Co., 70 Pine St. (Lewis C. Huene , Arthur H. & Company , 70 Pine St. Fuller, Donald G. Grant) (Arthur H. Huene) Haskins & Sells, 67 Broad St. (4) (George Hull , William , 5 Beekman St. (38) (William P. Auld, John H. Baum, William H. Bell, Hull) Franklin Bowman, Lindsay R. Boyle, Arthur Humphries , David , 280 Broadway (David H. Carter, James M. Cashin, H. S. Chapin, Humphries) W. M. Coursen, H. Brooks Davies, Frank J. Hunter & Weldon , 165 Broadway (Oscar J. Donohue, Percy R. Everett, Arthur B. Foye, Weldon) Edmond C. Gause, Bertram E. Gill, J. Wilbur Hurdman and Cranstoun , 43 Broad St. (4) Haines, Karl A. Herrhammer, Thomas B. (Matthew F. Blake, Harold R. Caffyn, William Hogan, Edward A. Kracke, Arthur M. Lovi­ D. Cranstoun, Carl H. Fosberg, George Geisel, bond, L. J. Lucia, Fitzroy D. Maclean, Mur­ Charles A. Hoyler, John C. Hurdman, Fred­ dock Norman MacRae, Leslie E. Palmer, H. erick H. Kelley, Jr., Edward F. McCormack, V. Petrillo, Austin R. Porterfield, Weldon Leopold Roeder, John F. Schmonsees) Powell, John W. Queenan, Raymond C. Reik, Hyans , Stern & Company , 1441 Broadway J. E. Robertson, P. P. Rossman, William D. (Edward M. Hyans) Shay, Andrew Stewart, Milon M. Stone, C. Hyland & Gregory , 76 Beaver St. (John E. E. Youngdahl) Gregory, Robert J. Hyland, Oscar J. Young- Haskins & Sells, 250 Park Ave. (17) (L. berg) Joseph Case, Francis G. Connelly, Samuel Ide , Joseph Henry & Co., 16 E. 50th St. E. Ellis, Walter James Harrison, Gordon M. (Joseph Henry Ide) Hill, Joel Hunter, Jr., Everett J. Shifflett, Irgang , Carl , 51 Chambers St. (Carl Irgang) H. R. Weyrich) Isaacs , Edward & Company , 551 Fifth Ave. Hasson , Albert J. & Co., 1776 Broadway (Edward Isaacs) (Daniel I. Cohen) Israelite , Abraham , 9 E. 40th St. (Abraham Heaton , W. C. and Company , 25 W. 45th St. Israelite) (19) (Howard E. Jackson, James J. O’Don­ Jacobs , David B. & Company , 19 Rector St. nell, Christopher L. Roscher) (Edwin M. Appel, David B. Jacobs) Hecht , Charles & Company , 20 Exchange Pl. Jacobson , A. S. & Company , 152 W. 42nd St. (Charles Hecht, Allen H. Toby) (Abraham S. Jacobson) Held , Morton & Co., 401 Broadway (13) Jacobson and Burgeman , 245 Fifth Ave. (Mil­ (Herbert Backman) ton J. Jacobson) Held & Ross, 305 Broadway (7) (Milton Held) Jacobson , Greenfeld & Co., 285 Madison Ave. Hencke & Fahrenholz , 220 Broadway (George (Henry G. Greenfeld, Samuel J. Jacobson) F. Fahrenholz) Jaffe , Herman , 350 Fifth Ave. (Herman Jaffe) Hensley and Kirkman , 30 Church St. (John Jaffe , John , 17 Lexington Ave. (John Jaffe) D. Hensley, Alexander S. Kirkman) Jancourtz , R. Audit Co ., 276 Fifth Ave. Herbert, Joseph S. & Company , 350 Fifth (Rueben Jancourtz) Ave. (Kermit J. Berylson, Joseph S. Herbert) Janis and Bruell , 11 Park Pl. (Frederick M. Hermele, Cyril H., 225 Broadway (Cyril H. Bruell, Ralph R. Janis) Hermele) Janis & Janis , 285 Madison Ave. (George N. Hertz & Herson , 33 W. 42nd St. (Saul C. Janis) Hertz) Joffe , Bernhard M. & Co., 475 Fifth Ave. Herwood & Herwood , 521 Fifth Ave. (William (Sidney Sanford Smiley) P. Herwood) Johnson , Wood & Co., 19 Rector St. (6) (Roy Herz & Silverman , 250 W. 57th St. (Saul S. A. Wood) Silverman) Jones , Lloyd Company , 500 Fifth Ave. (S. Herzer & Silver , 110 E. 42nd St. (Milton Lloyd Jones) Herzer, Meyer Silver) Joseph , David & Company , 40 E. 49th St. Hill, Norman & Company , 1710, 20 Broad St. (David Joseph) (Norman Hill) Joyce & Mattis , 100 E. 42nd St. (Rudolph Hinden , H. Norman , 1 E. 44th St. (H. Norman Mattis) Hinden) Kabot , Groothuis & Co., 501 Fifth Ave. (Irv­ Hirsch , Sol & Co., 12 E. 41st St. (17) (Lester ing Groothuis, Abraham Kabot, Harry Kap­ Hermele, Sol Hirsch) lan) Hoffman , Joseph , 152 W. 42nd St. (Joseph Kadison , Louis , Woolworth Bldg. (Louis Hoffman) Kadison) Hoffman , Milton N., 36 W. 44th St. (Milton Kahkonen , George O., 111 Broadway (George N. Hoffman) O. Kahkonen) Hollander , Louis J. & Co., 175 Fifth Ave. Kalish , Philip , 505 Fifth Ave. (Philip (Louis J. Hollander) Kalish) Holtzman , Jacob M., 489 Fifth Ave. (Jacob Kalish , Rubinroit & Co., 280 Broadway M. Holtzman) (Israel Kalish, Hyman M. Rubinroit) Homes & Davis , 521 Fifth Ave. (Morton I. Kanarvogel , Samuel , 17 E. 42nd St. (Samuel Davis, Henry Homes, Emil H. Lippner, Kanarvogel) Theodore Phillips, Irving Weinstein, Louis Kantor , Joseph & Co., 261 Fifth Ave. (Martin Winsten) M. Darrow, Herman Yucht) Honig , Victor , 1841 Broadway (Victor Honig) Karmel , Abraham & Co., 521 Fifth Ave. (17) Horn , Robinson and Co., 285 Madison Ave. (Abraham Karmel) (Julius Nathan, Rueben R. Robinson) Kaplan , Henry J., 570 Seventh Ave. (Henry Horne , Milton M., 1440 Broadway (Milton J. Kaplan) M. Horne) Kaplan , Samuel and Company , 551 Fifth Ave. Horowitz , William S., 261 Broadway (Wil­ (Samuel Kaplan) liam S. Horowitz) Karasick , A. S. & Co., 341 Madison Ave. Horwath & Horwath , 41 E. 42nd St. (Ernest (Abraham S. Karasick) B. Horwath, Ferdinand L. Mino, Joseph H. Kass , J. B. and Co ., 1 Madison Ave. (Daniel Nolin, L. Toth) H. Kass) Hudders , Eugene R., 41 Union Sq. (Eugene R. Kass , Mitchel & Co., 366 Madison Ave. (Mit­ Hudders) chel Kass) Firm List of Members 351

NEW YORK (Continued) Kast , Daniel K., 132 Nassau St. (Daniel K. Krepski , Adam , 89 Broad St. (Adam Krepski) Kast) Kritz, Morris , 11 W. 42nd St. (18) (Morris Katz , Zuckerman & Company , 50 Broad St. Kritz) (Samuel B. Eigen, Irving Katz, Benjamin Kronish , Ben & Company , 511 Fifth Ave. Zuckerman) (Ben Kronish) Katzenelson , David I., 812, 225 W. 34th St. Kronthal , William L., 116 John St. (Wil­ (18) (David I. Katzenelson) liam L. Kronthal) Kaufman , Irving & Co., 1440 Broadway (Bar- Kuhns , Yewdall & Layman , 154 W. 14th St. net Kanter, Irving Kaufman) (Clifford Yewdall) Kaufmann , J. F. & Co., 37 Wall St. (Jesse F. Kurman , Murray , 1440 Broadway (18) (Mur­ Kaufmann) ray Kurman) Kay , Jack W., 280 Broadway (Jack W. Kay) Kurtz , Howard , 576 Fifth Ave. (Howard Kay & Yacker , 217 Broadway (Max B. Kurtz) Yacker) Kurzer , Harry , 408 W. 14th St. (Harry Keller, Harold , 225 Broadway (Harold Kurzer) Keller) Kurzman , Louis , 11 Park Pl. (Louis Kurzman) Keller, Winans & Zeller, 175 Fifth Ave. Lafrentz , F. W. & Co., 100 Broadway (Geo. (Adolf G. Zeller) W. Bredemeyer, A. F. Lafrentz, Ferdinand Kelly , Daniel F. & Co., 175 Fifth Ave Lafrentz, J. Arthur Marvin, Melvin D. (Horace F. Kelly) Moersh, Francis J. Serbek, Peter Cooper Kern , Jerome J., 37 Wall St. (Jerome J. Kern) Wiegand, James H. Wren) Kessler & Sohmer , 295 Madison Ave. (Ber­ La Guardia , Alexander R., 570 Seventh Ave. nard Sohmer) (Alexander R. LaGuardia) Kestenbaum , David & Co., 33 W. 42nd St. La Manna , Theodore J., 25 W. 43rd St. (Theo­ (David Kestenbaum) dore J. LaManna) Kester, Roy B., 19 Rector St. (Roy B. Kester) Land , Walter J., 170 Broadway (Walter J. Keveney , W. D. & Co., 37 Wall St. (William Land) D. Keveney) Lande , Robert M., 300 W. 43rd St. (18) Kimelman , Oscar & Co., 551 Fifth Ave. (Robert M. Lande) (Oscar Kimelman, Louis Schneiderman) Landwehr , Harry C., 75 Maiden Lane (Harry King and Company , 68 William St. (C. Perry C. Landwehr) King, John J. Todd, Jr.) Lang Bros . Company , 1133 Broadway (Jacob Kingsley , George H. & Company , 25 W. 43rd Lang) St. (George H. Kingsley, Sr.) Langer , Felix G., 1 Wall St. (Felix G. Langer) Kirstein , Paul H., 60 E. 42nd St. (Paul H. Lashins , I. R. & Company , 19 Rector St. (Ivan Kirstein) R. Lashins, Samuel Speiller) Klarmann , Marcel , 19 Rector St. (Marcel Lassen , Rowland & Company , 52 Wall St. (5) Klarmann) (Lewis A. Helphand, Rowland W. Lassen) Klausner & Schneider , 1457 Broadway (Wal­ Lasser , J. K. & Company , 1440 Broadway ter J. Schneider) (Lawrence Walter Bell, J. K. Lasser) Klein , Bernard L., 505 Fifth Ave. (Bernard Lasser , S. Jay & Company , 570 Seventh Ave. L. Klein) (S. Jay Lasser) Klein , Hinds & Finke , 60 E. 42nd St. Laventhol , Krekstein & Co., 521 Fifth Ave. (Maurice Austin, Myron A. Finke, Joseph J. (David A. Messing) Klein, Walter A. Lese, Benjamin Neuwirth, Lawson , Edward L., 50 E. 42nd St. (Edward Leonard Price, David S. Siegel, Henry P. L. Lawson) Vollkommer) Ledley , Ralph G., 175 Fifth Ave. (10) (Ralph Klein , Katcher & Co., 50 E. 42nd St. (Abra­ G. Ledley) ham J. Katcher, Jacob Klein) Lefker , Harry & Co., 165 Broadway (Harry Klonsky & Zinn , 1440 Broadway (Louis H. Lefker) Klonsky, David M. Zinn) Lefkowitz , Julius and Company , 1740 Broad­ Knopf , Raeman & Tepper, 350 Fifth Ave. way (Nathaniel J. Factor, Ira Furst, Allen (Frank E. Knopf, Maurice Raeman, Leigh M. A. Kaufman, Julius Lefkowitz) Tepper) Leibner & Chaikin , 701 Seventh Ave. (Leon Koch , John H. & Co., 70 Pine St. (John H. M. Chaikin) Koch, Norris R. Lasher) Leichenger , Bennett & Rootberg , 1775 Koch & Putterman , 152 W. 42nd St. (Barnet Broadway (Jacob Bennett) M. Putterman) Leidesdorf , S. D. & Co., 125 Park Ave. (17) Koening and Gross , 270 Broadway (Alfred (Harry Barnett, Seymour Berger, Edward A. Gross) Deutschmann, John Fraser, Jacob Goodstein, Kohleriter , S. & Co., 113 W. 42nd St. (Sidney Herny I. Hamm, Arthur D. Leidesdorf, Kohleriter) Samuel D. Leidesdorf, John Luyster, Nicholas Kopelan & Gold , 1400, 52 Wall St. (5) (Al­ J. Mertens, John K. McClare, Andrew G. fred Gold) Scarborough, Ira A. Schur, Murray G. Sher­ Kornberg , Philip R., 205 E. 42nd St. (Philip man, Joseph Sirinek, Carl Ultan) R. Kornberg) Leitner , Adolph F., 233 Broadway (Adolph Kornbluh , Louis , 521 Fifth Ave. (Louis Korn­ F. Leitner) bluh) Lennard , Milton S., 18 E. 41st St. (Milton Kortjohn , Martin & Company , 10 E. 40th S. Lennard) St. (Erich Haas, Eugene W. Kortjohn, Mar­ Lerer, Samuel W. & Co., 420 Madison Ave. tin F. Kortjohn) (Samuel W. Lerer, Harold B. Westheimer) Kraditor & Haber , 38 Park Row (Abraham Leslie, Banks & Company , 21 West St. (Wil­ Kraditor) lard A. Herrick, Max Rolnik) Kraft , Elias , 37 W. 43rd St. (Elias Kraft) Levess & Elliott , 20 W. 43rd St. (Norman J. Kramer , Nathaniel & Co., 1441 Broadway Elliott, Herbert H. Levess) (Nathaniel Kramer) Levin , Herman , 401 Broadway (Herman Levin) Krasnow , Nathan A., 59 Park Ave. (16) Levin , Irving , 485 Madison Ave. (Irving (Nathan A. Krasnow) Levin) Kraus , Ostreicher & Co.. 274 Madison Ave. Levin , Nathan W., 100 Park Ave. (Nathan (J. P Ostreicher) W. Levin) 352 American Institute of Accountants

NEW YORK (Continued) Levine & Goldman , 18 E. 41st St. (Wm. P. Mac Kay , Irons & Co., 76 Beaver St. (James Goldman, Aaron Levine) Wright) Levine , Harry , 11 W. 42nd St. (Harry Levine) Magdol , David A. & Co., 250 W. 57th St. Levy , Paul & Schwartzman , 175 Fifth Ave. (Bernard Rubin) (Joseph A. Levy, Julius Paul) ;Main and Company , 1 Wall St. (Sidney M. Levy , Saul , 1 Wall St. (Saul Levy) Braudy, Gustav A. Gomprecht, Thomas L. Lewson , Adolph B., 565, 55 W. 42nd St. Keaney, Oscar L. Miller, Eugene Wells) (Adolph B. Lewson) Malarkey , Henry F., 20 Broad St. (5) (Henry Lichtenberg , Alvin J., 570 Seventh Ave. (Al­ F. Malarkey) vin J. Lichtenberg) Mallon , John J. & Co., 50 Broad St. (John J. Lillard , Joseph A., 150 Broadway (Joseph A. Mallon) Lillard) Malone , Janelli & Sank , 225 W. 34th St. Lindstrom and Rankin , 70 E. 45th St. (Roger A. Janelli) (Rudolph G. Lindstrom, John G. Rankin) Maltz , Milton H., 565 Fifth Ave. (Milton H. Lingley , R. T. & Co., 55 Liberty St. (Thomas Maltz) J. King, John F. McCabe, George F. Samp­ Mandel , George & Company , 424 Madison son) Ave. (17) (George Mandel) Link , Charles C., 1303, 55 Liberty St. (Charles Marcosson , Mark , 24 W. 40th St. (18) (Mark C. Link) Marcosson) Lipkin & Lipkin , 249 W. 34th St. (Charles Marder , Louis , 39 Broadway, (Louis Marder) Lipkin) Margolis , Harry , 316 Fifth Ave. (Harry Mar­ Lippman , Irving C., 19 Rector St. (Irving C. golis) Lippman ) Markel , Schnee & Company , 29 Broadway Lipshie , Joseph Associates , 330 W. 42nd (Arnold Markel, Abraham A. Schnee) St. (18) (Joseph Lipshie) Marks , Adams & Company , 444 Madison Ave. Lipsky , Daniel , 160 Broadway (Daniel Lip­ (22) (Harold Kenneth Marks) sky) Marks , I. M. & Co., 1 E. 43rd St. (Irving M. Littwin , Jules L, 550 Fifth Ave. (Jules I. Marks) Littwin) Marks and Krauss , 1270 Avenue of the Livingston , Wachtell & Co., 19 W. 44th St. Americas (20) (Richard Austin, Bernard (Jay J. Livingston, Herbert H. Reyburn, Krauss) Theodore Wachtell) Marshall , Frank G., 825 W. 187th St. (Frank Lobenthal , Michael S., 40 Exchange Pl. G. Marshall) (Michael S. Lobenthal) Marshall , Saul , 1780 Broadway (Saul Mar­ Loeb & Troper , 501 Fifth Ave. (Simon Loeb, shall) Joseph A. Loewenstein, Morris C. Troper) Masch , Sol 551 Fifth Ave. (Sol Masch) Loewenwarter , Ernest D. & Co., 39 Broadway Mattersdorf & Allen , 135 Broadway (Leo (Ernest D. Loewenwarter) Mattersdorf) Long , John M., 170 Broadway (John M. Long) Matthews , Panariello & Co., 20 Broad St. Loomis , Suffern & Fernald , 80 Broad St. (Richard M. Matthews, Vincent J. Solomita) (Walter Burrage, W. Homer Conkling, Henry Mayers , Ralph E., 420 Lexington Ave. (Ralph B. Fernald, John Leighton, Robert M. Leng, E. Mayers) Charles H. Towns) McCaw , Alexander G., 41 E. 42nd St. (Alex­ Lopez , Edwards , Frank & Co., 165 Broadway ander George McCaw) (Edwin J. Edwards, Peter J. Frank) McFaul , William J., 32 Broadway (William Lord , Helen , 342 Madison Ave. (17) (Helen J. McFaul) Lord) McGinity , Cornelius V., 110 E. 42nd St. Lore . Martin M., 107 William St. (Martin M. (Cornelius V. McGinity) Lore) McGrath , Doyle & Phair , 120 Wall St. Lubin , George M., 205 W. 19th St. (George (Joseph Africano, George W. McGrath, Nor­ M. Lubin) man F. Phair) Lubin , Herman , 60 Beaver St. (Herman McKeon & Strong , 12 E. 41st St. (Winfield Lubin) McKeon, George J. Strong) Lubit , Singerman & Capustin , 545 Fifth Ave. McLaren , Goode , West & Co., 25 Broad St. (Louis K. Lubit) (John W. Boulter, Frederick W. Lyon, Philip Lucas and Tucker , 209 W. 125th St. (Wilmer S. Suffern, John F. West) F. Lucas, Alfred W. Tucker) Mead , Richard C., 817, 141 Broadway (Richard Lust , Alfred M. & Company , 350 Fifth Ave. C. Mead) (Alfred M. Lust) Meinhardt , Harold S., 150 Nassau St. (Harold Lutz and Carr , 12 E. 41st St. (17) (Robert S. Meinhardt) M. Carr, Edward O. Lutz) Menikoff , A. L. & Co., 165 Broadway (A. Le Luz, George , 72 Fifth Ave. (George Luz) Roy Menikoff) Lybrand , Ross Bros . & Montgomery , 90 Meola , Louis F., 1 Madison Ave. (Louis F. Broad St. (4) (Philip Bardes, Hermon F. Meola) Bell, Hilton R. Campbell, Edward G. Car- Merdinger , H. & Co., 61 Broadway (Harry son, Harry N. Case, Alvin R. Jennings, Merdinger, Monroe Tobias) Christopher H. Knoll, Norman J. Lenhart, Meresman & Company , 270 Broadway (Jacob William M. Lybrand, Robert H. Montgomery, Meresman, Joseph P. Meyer) John C. Potter, Louis H. Rappaport, Walter L. Schaffer, Prior Sinclair, Walter R. Staub, Messer, Benedict C., 295 Madison Ave. (Bene­ Conrad B. Taylor) dict C. Messer) Maas & Ginsberg , 11 W. 42nd St. (Alfred N. Meyer & Berman , 116 John St. (38) (Mark S. Berman, Ira J. Meyer) Mabel , Edward R. & Co., 67 W. 44th St. (Ed­ Meyer , John H., 7614 Empire State Bldg., ward R. Mabel) (John H. Meyer) Mac Dermott , J. Edward & Co., 347 Madison Mf.yerson , Hyman & Co., Woolworth Bldg. Ave. (Harold Benjamin, Joseph S. Haas, (Hyman Meyerson) Alvah W. Haff, Frederick W. Kelly) Michaelson & Kraft , 1 Madison Ave. (I. H. Machtigar , Morris L., 535 Fifth Ave. (17) Finkelstein, Samuel Kraft, Ben S. Michael­ (Morris L. Machtigar) son) Firm List of Members 353

NEW YORK (Continued) Michaelson & Metz, 1440 Broadway (Nathan Oberstein and Rothschild , 122 E. 42nd St. Metz, Henry Michaelson) (Herbert Rothschild) Miller, David , 1472 Broadway (David Miller) O’Hare , Henry A., Empire State Bldg. (Henry Miller, Herman & Co., 1133 Broadway (Jack A. O’Hare) Greenberg) Okoshkin , Harold I., 401 Broadway (Harold Miller, Donaldson and Company , 90 Broad I. Okoshkin) St. (Harry C. Crosby, Willard S. Garretson, Okun , Isaac E., 250 W. 57th St. (Isaac E. Wm. L. Keating, John J. McCue, Charles F. Okun) Rodican) Olson , O. Arnold , 30 Vesey St. (7) (O. Arn­ Miller, James D. & Co., 140 Nassau St. (John old Olson) E. Hubert, John E. Lawlor, James D. Miller, Orlin , Lutner & Reiner , 17 E. 42nd St. (Ben­ August Seitz) jamin Orlin) Miller, Milton , 225 W. 57th St. (Milton Mil­ Ormsten , Eugene E., 19 Rector St. (Eugene ler) E. Ormsten) Milligan , Muller & Company , 342 Madison Ornstein , Irving , 25 W. 44th St. (Irving Ave. (Anthony Bennett, Herman E. Muller) Ornstein) Mitchell , Francis L., 1405, 92 Liberty St. Osgood , Joseph O., 66 Perry St. (Joseph O. (Francis L. Mitchell) Osgood) Mitchell , Thaddeus H. & Co., 527 Fifth Ave. Osoff , M. & Company , 1407 Broadway (Meyer (Thaddeus H. Mitchell) Osoff) Moroney & Donelan , 25 Beaver St. (Richard Osterweil, Oshrin & Gruhn , 320 Fifth Ave. M. Moroney) (Jerome Gruhn) Morris , Moe & Company , 1270 Avenue of the Padgug and Newton , 855 Avenue of the Americas (Moe Morris) Americas (Samuel Padgug) Moses , Isidore , 52 Broadway (Isidore Moses) Park , Potter & Co., 141 Broadway (Percy Moyer , Melbourne , 20 Broad St. (5) (Mel­ Miles Taylor) bourne Moyer) Park , S. W. & Co., 31 Nassau St. (Stanley W. Muhlstock , George & Company , 21 E. 40th Park,) St. (16) (Samuel J. Elowitz, George Muhl­ Parsons , Frederick S., 267 Fifth Ave. (Fred­ stock) erick S. Parsons) Muldowney & Company , 110 E. 42nd St. Parsont , Ash , Greenwald & Warantz , 853 (James X. Muldowney, John R. Muldowney) Broadway (Allan A. Ash, Sydney J. Green­ Munroe , David , 140 Cedar St. (David Munroe) wald, William Parsont, Alexander Warantz) Mur , Carl , 130 W. 42nd St. (Carl Mur) Pasley & Conroy , 67 Wall St. (John P. Bar- Murphy , Alex . S., 420 Lexington Ave. (Alex­ low, Thomas F. Conroy, John A. Smith) ander Searight Murphy) Patterson & Ridgway , 74 Trinity Pl (6) (Ed­ Murray , Kearns & Co., 500 Fifth Ave. (John ward J. Buehler, Roy L. Halsted) W. Meany, William Russell Murray) Patterson , Teele and Dennis , 120 Broadway Myer , Greene & Degge , 31 Nassau St. (Eugene (Lloyd A. Barnstead, Rodney G. Dennis, E. Greene) Randolph M. Fuller, David L. Milne, Roger Nachbar , Daniel & Company , 18 E. 48th St. A. Seebe) (Charles Feingold, Daniel Nachbar) Pattison & Kane , 509 Madison Ave. (22) Nadel , Benjamin & Co., 1407 Broadway (Reginald H. Pattison) (Elihu Zucker) Pearlberg , Harry & Co., 570 Seventh Ave. Nadel & Nadel , 342 Madison Ave. (James J. (Harry Pearlberg) Nadel) Peat , Marwick , Mitchell & Co., 70 Pine St. Nager , Philip , 1206, 521 Fifth Ave. (Philip (5) (William M. Black, Samuel J. Broad, Nager) Walter A. Cooper, Thomas B. Crawford, Nelson , Andrew , 19 Rector St. (Andrew Nel­ James Wallace Gentles, Andrew B. Gibbon, son) Thomas J. Green, Henry E. Greene, J. Ken­ Nelson , Arthur R., 420 Lexington Ave. neth Hoffman, Henry T. Kirkebye, Malcolm (Arthur R. Nelson) Lamont, Duncan G. MacKenzie, Harold K. Neufeld , S. Arthur , 60 Broad St. (S. Arthur McKay, John Peoples, Arthur Philips, Stan­ Neufeld) ley E. Shirk, Edward Simone, Harold B. Newman , Harold H., 401 Broadway (Harold Simpson, John G. Watson, Frederick W. H. Newman) Wulfing) Newman , Norman C. & Company , 30 E. 40th Pellaton , Roger A., 149 Broadway (Roger St. (Norman C. Newman) Albert Pellaton) Nichols , Ira C., 603, 217 Broadway (Ira C. Peltz, Julius , 22 E. 40th St. (Julius Peltz) Nichols) Pepper, Daniel M., 130 W. 42nd St. (Daniel Nicholson , Fred T., 108 Water St. (Fred T. M. Pepper) Nicholson) Percus , Philip M. & Co., 565 Fifth Ave. Nicholson , J. Lee & Company , 233 Broadway (Philip M. Percus) (William W. Rohrbach, Edward A. Wilde) Perper, George W. & Co., 12 E. 41st St. Niden , Zivel B., 11 W. 42nd St. (Zivel B. (George W. Perper) Niden) Perrin , Mitchell , 11 W. 42nd St. (Mitchell Niederwiesen , R. E. Co ., 111 Broadway Perrin) (Richard E. Niederwiesen) Petersen , C. A. & Company , 55 W. 42nd St. Niles & Niles, 165 Broadway (6) (Harold A. (Eric G. Larson, Merwin R. Wood) Eastman, William R. Hassard, Richard A. Petersen , Owen & Co., 101 Park Ave. (Ian Henry, Robert S. McBride, William T. Meg- W. Petersen, O. C. W. Petersen) laughlin, Ernest N. Wood) Phagan , Tillison & Tremble, 25 W. 43rd St. Niven , G. E. & Co., 347 Madison Ave. (George (Knox B. Phagan, Robert F. Tillison, Roland E. Niven) N. Tremble) Noonan & Sherman , 170 Broadway (Donal C. Philips & Smallberg , 62 William St. (Sey­ Noonan, O. Charles Sherman) mour Smallberg). Norchick , Max L., 25 W. 44th St. (18) (Max Phinney , Robert Nash , 50 Church St. (Rob­ L. Norchick) ert Nash Phinney) Nusbaum , Ben A., 12 E. 41st St. (Ben A. Piltch & Piltch , 38 Park Row (Nathan Nusbaum) Piltch) 354 American Institute of Accountants

NEW YORK (Continued) Pines , Sigmund , 475 Fifth Ave. (Sigmund Reicher , Harry J. & Company , 350 Fifth Ave. Pines) (Harry J. Reicher) Pinter , Alexander , Jr., 505 Fifth Ave. (Alex­ Reilly & Deane , 485 Madison Ave. (John V. ander Pinter, Jr.) Deane) Plancher & Plancher , 170 Broadway (Abra­ Reiner & Orens , 19 Rector St. (6) (Lincoln ham Plancher, Herman Plancher) Orens) Platto , Irving , 150 Broadway (Irving Platto) Reisner , Druckman & Hill, 70 Pine St. Plavin and Lippel, 942, 33 W. 42nd St. (Sid­ (Maxwell A. Allen) ney T. Lippel) Renc , George W., 305 Broadway (George W. Pogson , Peloubet & Co., 25 Broadway (4) Rene) (Howard L. Guyett, Crawford C. Halsey, Rendell , Albert, 64 Wall St. (Albert Rendell) Lewis M. Norton, Maurice E. Peloubet, Sid­ Repetti, Peter J. & Co., 149 Broadway (Peter ney W. Peloubet, Frank E. Small) J. Repetti, William H. Sullivan) Pollock , David S. & Co., 50 E. 42nd St. (Na­ Requa , S. Erwin , 489 Fifth Ave. (S. Erwin than A. Greenberg, Alan J. Leinwand, David Requa) S. Pollock) Resnick , Abraham , 580 Fifth Ave. (Abraham Pomerance , Nathaniel , 320 Broadway (Na­ Resnick) thaniel Pomerance) Reydel , Charles A., 75 Maiden Lane (Charles Popper , Katzman & Scheckman , 175 Fifth A. Reydel) Ave. (Joseph Katzman, Edward B. Popper) Rhodes , Greydon A., 420 Lexington Ave. (17) Posen , Karnell & Co., Fisk Bldg. (Meyer (Greydon A. Rhodes) Posen) Rhyne , William C., 233 Broadway (William Post & Olsen , 475 Fifth Ave. (Melvin L. C. Rhyne) Braunstein, Harry M. Olsen, Leonard Post) Rich , Maurice H., 1775 Broadway (Maurice Potash , Marvin , 369 Lexington Ave. (17) H. Rich) (Marvin Potash) Richards & Ganly , 149 Broadway (Frank G. Potter & Gard , 33 W. 42nd St. (Samuel I. Brinster, Milton L. Ganly, Paul James Rich­ Potter) ards) Powell & Gremmel, 50 Church St. (George Riddle , Camp and Pryor , 92 Liberty St. M. Gremmel, Alvin M. Powell) (Francis X. Pryor) Price, Charles N., 122 E. 42nd St. (Charles Rifkin , Louis A. & Co., 25 W. 44th St. (Louis N. Price) A. Rifkin) Price & Merkur , 350 Fifth Ave. (1) (Philip Rimerman , Samuel D., 565 Fifth Ave. Merkur) (Samuel D. Rimerman) Price Waterhouse & Co., 56 Pine St. (5) Rittenhouse , Charles F. & Company , 130 (William L. Ashbaugh, Herman W. Bevis, William St. (Merwin P. Cass) Percival F. Brundage, Chester W. DeMond, Rizzo, Matteo C., 6 E. 45th St. (Matteo C. Gordon F. Gardner, Paul Grady, William T. Rizzo) Hazelton, D. F. Houlihan, John B. Inglis, Roberts & Leinwander Co ., 225 Broadway N. A. Leitner, Ernest O. Lothrop, Leslie (Alexander Kaminsky) Mills, J. W. F. Neill, Joseph Pelej, A. P. L. Roehner , Edward T., 1501 Broadway (Edward Prest, Percy Rappaport, Alden C. Smith, Le­ T. Roehner) land G. Sutherland) Ronayne , James A., 120 Broadway (James A. Primoff and Company , 41 E. 42nd St. (Morris Ronayne) W. Primoff) Rosen & Apfel, 350 Fifth Ave. (Herbert M. Prosnitz , Anderson & Co., 295 Madison Ave. Apfel, Herman H. Rosen) (Ludwig B. Prosnitz) Rosen and Rosen , 1440 Broadway (18) (David Pugh , Joseph J., 30 Broad St. (Joseph J. A. Rosen, Hyman M. Rosen) Pugh) Rosenberg , Leon , 522 Fifth Ave. (Leon Rosen­ Pullen , A. M. & Company , 150 Broadway berg) (Arthur J. Bretnall) Rosenblum , Zwicker & Company , 135 Broad­ Pusinelli , Eric & Co., 19 W. 44th St. (36) way (6) (A. Harris Rosenblum, Milton Simon, (V. Walter Dydyna, Eric Pusinelli) Charles H. Zwicker) Rabin , Herbert R., 55 W. 42nd St. (Herbert Rosenfeld , Eugene , 244 W. 74th St. (Eugene R. Rabin) Rosenfeld) Rosenthal , Joseph , 630 Fifth Ave. (Joseph Rachlin , Murray L., 50 E. 42nd St. (Murray Rosenthal) L. Rachlin) Rosenshein , Max J. & Co., 61 Broadway (Max Rader , Morris , 565 Fifth Ave. (Morris Rader) J. Rosenshein) Radin , Leon I. & Co., 101 W. 31st St. (Sidney Rosoff , L. H. and Company , 41 E. 42nd St. C. Lautt) (Louis H. Rosoff) Rafter , Adolphe , 1 Broadway (Adolphe Ross, I. Arnold , 150 Broadway (I. Arnold Rafter) Ross) Rand , Sydney H., 550 Fifth Ave. (19) (Sydney Rossetter , George & Co., 61 Broadway (6) H. Rand) (Ronald J. Condon) Randall , Edmund A., 45 Exchange Pl. (14) Rossmoore & Robbins , 551 Fifth Ave (Ira B. (Edmund A. Randall) Robbins, Emerson E. Rossmoore) Rankin , R. G. & Co., 30 Broad St. (Frank J. Roth , Jonas & Co., 205 W. 34th St. (Abraham Linehan, Colin MacLennan, R. G. Rankin) Lefkowitz, Jonas Roth) Ratner , Morris , 295 Madison Ave. (Morris Rubin , Sidney , 505 Fifth Ave. (17) (Sidney Ratner) Rubin) Rauch , Morris , 855 Avenue of the Americas Rubinoff & Nussbaum , 350 Fifth Ave. (Ira (Morris Rauch) Nussbaum) Rawlins , Louis S., 200 W. 135th St. (Louis Ruzow, Siwek & Company , 1780 Broadway S. Rawlins) (Theodore M. Ruzow, Reuben M. Siwek) Recht , Joseph & Company , 1819 Broadway Sachs , George M. and Company , 19 W. 44th (Joseph Recht) St. (Carl Heller, Victor M. Schneider) Reeve , Archie F. & Company , 37 Wall St. (5) Safro , Paul , 225 Broadway (Paul Safro) (Archie F. Reeve, Archie F. Reeve, Jr.) Sagor , Irving , 475 Fifth Ave. (Irving Sagor) Firm List of Members 355

NEW YORK (Continued) Sair , Conrad M. & Company , 7 E. 42nd St. Seckler , Philip F. & Co., 270 Broadway (Conrad M. Sair) (Philip F. Seckler) Salway , William S. & Co., 149 Broadway Seidman , Herman and Company , 401 Broad­ (George L. Knauss) way (Aaron Root, Herman Seidman, Philip Sammet , Joel E. & Co., 80 Broad St. (Milton Trestyn) Klein) Seidman & Seidman , 80 Broad St. (4) (Benja­ Sanders , A. H., 11 W. 42nd St. (A. H. min Grund, J. S. Seidman, M. L. Seidman) Sanders) Seif, William J., 509 Fifth Ave. (William J. Saper and Rapaport , 521 Fifth Ave. (17) Seif) (Frank H. Rapaport) Seitelman , Leo H., 1451 Broadway (Leo H. Sattler , Joseph M., 60 E. 42nd St. (Joseph Seitelman) M. Sattler) Seldon , Samuel , 170 Broadway (Samuel Sel­ Sawyer , Albert E. Co., 56 Beaver St. (Clar­ don) ence K. Marion) Selvaggio , Frank , 15 E. 41st St (Frank Sel­ Scall , Max , 51 Chambers St. (Max Scall) vaggio) Schapiro & Schapiro , 111 Broadway (Jacob Shapiro , David , 475 Fifth Ave. (David Sha­ Schapiro) piro) Scharf & Geist, 551 Fifth Ave. (Harry Geist, Shapiro , Herman M., 19 W. 44th St. (Herman Harry A. Scharf) M. Shapiro) Scharf , Samuel , 551 Fifth Ave. (Samuel Sharon , George , 55 Liberty St. (5) (George Scharf) Sharon) Scheel , John , 489 Fifth Ave. (John Scheel) Shechet & Shechet , 505 Fifth Ave. (David Scheiber , M. S. & Company , 1007, 271 Madi­ Shechet, Samuel Shechet) son Ave. (Max S. Scheiber) Shindler , Morris , 347 Madison Ave. (Morris Scheinblum , Benjamin H. & Co., 276 Fifth Shindler) Ave. (Benjamin H. Scheinblum) Shmerler , Maxwell & Co., 551 Fifth Ave. Schiller , George , 369 Lexington Ave. (George (Maxwell Shmerler) Schiller) Shuman , Abraham , 9 Stuyvesant Oval (9) Schiller , Jacob H., 1440 Broadway (Jacob H. (Abraham Shuman) Schiller) Shuster , Harry C., 51 Chambers St. (Harry C. Schilling , Arthur J. & Co., 72 Wall St. (5) Shuster) (Arthur J. Schilling) Siegel , Krotki & Glickman , 250 W. 57th St. Schindall , Henry , 6 E. 39th St. (16) (Henry (Carl Krotki, Louis Siegel) Schindall) Siegel , Robert & Co., 32 Broadway (Theodore Schlesinger , Daniel , 122 E. 42nd St. (Daniel Pincus, Charles S. Rosenblum, Robert Siegel) Schlesinger) Siegel , Sidney H., 30 Broad St. (Sidney H. Schlessinger & Krakow , 565 Fifth Ave. Siegel) (Samuel R. Krakow, Max Schlessinger) Siegel & Spiegler , 1501 Broadway (Samuel Schlussel , Simon , 11 Park Pl. (Simon Speigler) Schlussel) Silberdick & Peritz, 286 Fifth Ave. (Norman Schneider , Emil L., 50 E. 42nd St. (Emil L. Silberdick) Schneider) Silver , Simon , 1440 Broadway (Simon Silver) Schneider , Frank H., 60 Broadway (Frank Silverman , Murray H., 170 Broadway (Mur­ H. Schneider) ray H. Silverman) Schneider , Walter J., 570 Seventh Ave. Silvershine , Herbert A., 270 Madison Ave. (Walter J. Schneider) (Herbert A. Silvershine) Schneider & Schneider , 344 E. 149th St. Silverstein , George , 47 W. 34th St. (George (51) (Cornelius Schneider) Silverstein) Schneiderman , Louis & Co., 565 Fifth Ave. Silvey & Liebman , 140 Cedar St. (Paul Lieb- (Louis Schneiderman) man) SCHNEIDMAN, SEYMOUR & ASSOCIATES, 509 Simon , J. L. & Co., 80 Broad St. (J. Lewis Madison Ave. (Seymour Schneidman) Simon) Schochet , David , 1225 Broadway (David Simonoff , Peyser & Citrin , 11 W. 42nd St. Schochet) (Morris Citrin, Morris Levinson, Maurice Schoen , Simon I., 505 Fifth Ave. (17) (Simon Siegel, Louis Simonoff, Maurice Sirota, Ber­ I. Schoen) nard Steinberger, Louis C. Weiner) Schoolman & Schoolman , 10 E. 40th St. Simons , Robert & Co., 17 E. 45th St. (Jack (Irving Schoolman) Schulman, Robert Simons) Schultz , Louis , Empire State Bldg. (Louis Singer and Finke , 295 Madison Ave. (J. Mor­ Schultz) ton Finke, Murray Singer) Schutte & Williams , 50 Broadway (Frederick Singer , Bernard E., 50 Broadway (Bernard E. A. Schutte, Robert I. Williams) Singer) Schwartz , Daniel D. and Sons , 401 Broad­ Sinclair , Tobias & Co., 521 Fifth Ave. (Arthur way (Lester P. Schwartz) B. Sinclair, Sidney Tobias) Schwartz , Milton S., 1280 Lexington Ave. Sirkin , Sidney , 475 Fifth Ave. (Sidney Sir­ (Milton S. Schwartz) kin) Schwartz , Seymour S., 55 W. 42nd St. (Sey­ Sirota , Kraus & Gleason , 175 Fifth Ave. mour S. Schwartz) (Mark Donald Gleason, Nathan H. Sirota) Small , Irwin , 535 Fifth Ave. (Irwin Small) Scott , Mickelson Company , 39 Broadway (6) Smith , Davis & Wills, 41 E. 42nd St. (Irving (John H. Mickelson, S. Lytton Scott) A. Wills) Scotto , Louis J., 150 Broadway (Louis J. Smith & Gorsky , 135 Broadway (Samuel C. Scotto) Gorsky) Scovell , Wellington & Company , 111 Broad­ Smith , Thomas & Company , 60 E. 42nd St. way (Elmer G. Kumblad, John F. Sengstack, (17) (Thomas H. Smith, Norbert J. C. Oliver Wellington) Whitaker) Scull , E. H. Company , 1441 Broadway (Her­ Smith , Wilbur A., 270 Park Ave. (Wilbur A. bert R. Scull) Smith) Seamon , Maxwell , 320 Fifth Ave. (Maxwell Smolowe , Meyer , 320 Fifth Ave. (Meyer Smo­ Seamon) lowe) 356 American Institute of Accountants

NEW YORK (Continued) Sohn , Feiman & Co., 295 Madison Ave. (M. Tannen , E. Richard & Company , 280 Madison Jerry Feiman, Maurice I. Sohn) Ave. (E. Richard Tannen) Solomon , Joseph and Co ., 535 Fifth Ave. Tardino , V. J. 63 Wall St. (V. J. Tardino) (Charles R. Kaplan) Tarlow , David & Co., 565 Fifth Ave. (Roy Sollender , Joel D., 651 W. 171st St. (Joel D. Tarlow) Sollender) Tarlow , David H. & Co., 123 William St. Sonet , Samuel & Co., 342 Madison Ave. (David H. Tarlow) (Samuel Sonet) Tasch , Ulysses S., 1270 Broadway (Ulysses Sophrin , Harry Louis , 55 W. 42nd St. (Harry S. Tasch) Louis Sophrin) Tauritz , Leo L., 522 Fifth Ave. (Leo L. Spandorf , Leo , 113 W. 42nd St. (18) (Leo Tauritz) Spandorf) Taylor , Charles R., 215, 9 Rockefeller Plaza Spanglet , Hannah , 7 E. 42nd St. (H. Spang- (Charles R. Taylor) let) Taylor , O. F., & Co., 50 Broadway (George L. Spar , Morris , 29 Broadway (Morris Spar) Nohe, Otto F. Taylor, Herbert G. Whiting) Sparrow , Waymouth & Co., 141 E. 44th St. Tesoriere , S. A., 150 Broadway (7) (S. A. (17) (James M. Davis, Manager) Tesoriere) Sperber, Baer & Company , 60 E. 42nd St. Thaw , Murray C., 210 Fifth Ave. (Murray C. (Maurice M. Baer) Thaw) Spiegel , Louis A., 207 W. 40th St. (Louis A. Thorn , Ralph E., 70 Pine St. (5) (Ralph E. Spiegel) Thorn ) Spilky , Abraham H., 30 Broad St. (Abraham Tiktinsky , Isidor , 475 Fifth Ave. (Isidor H. Spilky) Tiktinsky) Spritzer, Passetti , Miller & Co., 116 John Titus , John L., 233 Broadway (John L. St. (Ira I. Spritzer, Samuel L. Spritzer) Titus) Sproull , Scholz & Co., 17 E. 42nd St. (Fred­ Todman , Frederick S. & Co., 60 Beaver St. erick W. Scholz) (Leonard Laufer, Frederick S. Todman) Squires & Company , 101 Park Ave. (Edward Tolin , Leo , 350 Fifth Ave. (Leo Tolin) W. Breitung, Frederic W. Squires) Tomicki , Goljan and Gunzer , 225 Broadway Stackel , Julius & Co., 535 Fifth Ave. (Julius (7) (C. Richard Gunzer) Stackel) Touche , Niven , Bailey & Smart , 233 Broad­ Stagg , Mather & Hough , 141 Broadway (E. way (7) (William C. Bechert, William K. Reginald Harding, Raymond Ives, Raymond Carson, J. P. Friedman, C. Herbert Gale, U. Jordan, Robert H. Leamy, C. Ronald Carol F. Hall, John C. Kohlrieser, Henry E. Mather, George B. Sackett) Mendes, John B. Niven, William W. Werntz) Stark , Harry , 165 Broadway (Harry Stark) Townsend & Dix, 280 Broadway (Ferdinand Stein & Danziger , 551 Fifth Ave. (Allan N. C. Townsend) Danziger, Seymour G. Stein) Trager , Morris , 18 E. 41st St. (Morris Trager) Steinberg & Lauretz , 551 Fifth Ave. (Lewis Trager & Calimafde , 509 Fifth Ave. (Seymour Lauretz, William Steinberg) Trager) Steinberger , Joseph B., 521 Fifth Ave. Trainor , James A. and Company , 595 Madison (Joseph B. Steinberger) Ave. (James A. Trainor) Steinborn , Philip M., 522 Fifth Ave. (Philip Tripp, Wilbour D. & Co., 271 Madison Ave. M. Steinborn) (16) (Henry F. Matheis, Wilbour D. Tripp) Stern , Escol & Stern , 217 Broadway (Herman Trueger , Paul M., 217 Broadway (Paul M. L. Stern, Joseph Stern) Trueger) Stern , Harry A., 130 W. 42nd St. (Harry A. Tuck , Clarence O., 150 Varick St. (Clarence Stern) O. Tuck) Stern , Porter , Kingston & Coleman , 551 Tuck , F. Lucian , 7614 Empire State Bldg. Fifth Ave. (Lucius H. Coleman, S. Carlton (1) (F. Lucian Tuck) Kingston, George E. Plachter, Bertram C. Tunick & Platkin , 565 Fifth Ave. (Isidore Richter, Alfred J. Stern) Platkin, Stanley B. Tunick) Stewart , Watts & Bollong , 30 Broad St. Tusa & La Bella , 52 William St. (Frank G. (Roger M. Kelly) Tusa) Stillman , M. J. & Co., 111 John St. (Mendel Usatine , Alexander E., 55 W. 42nd St. (18) J. Stillman) (Alexander E. Usatine) Stokes , John W. & Co., 1775 Broadway (M. H. Van Benschoten , Moll & Flaskal , 295 Madi­ Cochran, A. A. Lally) son Ave. (Arthur B. Moll, Harry E. Van Strandberg , Albin D. & Co., 120 Broadway Benschoten) (Paul W. Huber) Vannais , Leon E., 20 Park Ave. (Leon E. Strauss , Herbert & Co., 274 Madison Ave. Vannais) (W. F. Apt, Herbert H. Strauss) Varay , Henry , 19 Rector St. (Henry Varay) Sturz , Louis & Co., 1501 Broadway (David L. Vlahos , Athan D., 25 W. 43rd St. (Athan Mark, Irwin Sturz) D. Vlahos) Sufrin , Oscar J., 1023, 70 Pine St. (Oscar J. Volk and Sacco , 551 Fifth Ave. (Kai Kwan Sufrin) Lee, Cornelius Sacco, Herman Volk) Sullivan , James J., 230 Park Ave. (James J. Vonhausen , Charles , 20 Broad St. (Charles Sullivan) Vonhausen) Surwit , David , 12 Stuyvesant Oval (David Wachsman & Wachsman , 570 Seventh Ave. Surwit) (Herman H. Wachsman) Wachtel , Joshua , 130 W. 30th St. (Joshua Sweeney , Henry W. & Company , 52 Wall St. Wachtel) (Joseph J. Peters, Henry W. Sweeney) Wagenbach , Ernest F. & Co., 37 Wall St. Swenson , Arthur S. and Associates 565 (Ernest F. Wagenbach) Fifth Ave. (Arthur S. Swenson) Wagner , M. J. & Company , 50 Broad St. Swoff , Samuel , 277 Broadway (Samuel Swoff) (Marvyn J. Wagner) Tallering , Leo A., 401 Broadway (Leo Arthur Wagner , P. H. & Company , 1440 Broadway Tallering) (Erwin Wagner) Tanklow , William , 225 Broadway (William Walker , Louis , 117 W. 197th St. (Louis Tanklow) Walker) Firm List of Members 357

NEW YORK (Continued) Walsh , James W. & Co., 150 Broadway (James Young , Arthur & Company , 165 Broadway W. Walsh) (6) (Richard F. Barry, Louis C. Bender, Walsh , Joseph P., 55 Liberty St. (Joseph P. Harry Brick, J. Campbell Burton, John J. Walsh) Deering, Thomas J. Dolan, Thomas D. Flynn, Warren , Joseph , 1440 Broadway (Joseph War­ Ralph Harrison Galpin, Harry C. Grumpelt, ren) Thomas G. Higgins, Ralph E. Kent, Hugh Warrington , Yalden & Co., 117 Liberty St. Macaulay, Norman G. Maiden, Robert Gray (C. W. Rolls-Warrington) Murdoch, Terence Thomas Shaw) Wasser , David L., 60 E. 42nd St. (David L. Zabelle & Schultz , 1776 Broadway (Joseph Wasser) Schultz, Maxwell Zabelle) Wasserman , Abraham H., 55 W. 42nd St. Zimmermann & Company , 55 Liberty St. (Paul (Abraham H. Wasserman) Mestern, Karl R. Zimmermann) Wasserman and Taten , 501 Fifth Ave. (Harry Zirkle , Breden & Co., 30 Vesey St. (Frederick E. Taten) O. Breden, Julius J. Hoff, Wilmer D. Zirkle) Webster, Horne & Elsdon , 50 Broadway Zitrin , Joseph K., 305 Broadway (Joseph K. (Paul H. Elsdon, Henry A. Horne, Lester A. Zitrin) Krahe, Peter F. Lynch, Louis Reiss, Norman Zorn and Lieberman , 11 E. 44th St. (17) E. Webster) (Leo Lieberman, Edward Zorn) Webster, Samuel W. & Co., 136 Liberty St. (Samuel W. Webster) Niagara Falls Wein , Keyserling Co ., 119 W. 57th St. Cubello , D. F., 1002 United Office Bldg. (Charles Wein) (Dominic F. Cubello) Weinberg , David M. 225 W. 34th St. (David Ewart , Hugh Jr., 1203 United Office Bldg. M. Weinberg) (Hugh Ewart, Jr.) Weinberger , David E., 11 W. 42nd St. (David Olean E. Weinberger) Carlson , Sheeser & Gallmeier , 206 Masonic Weiner and Kreinik , 3 E. 17th St. (3) Temple Bldg. (Charles L. Carlson) (Arthur Kreinik, David D. Weiner) Weinper , Philbert , 5 Beekman St. (Philbert Oneida Weinper) Shay , Carlton C., 214 Cedar St. (Carlton C. Weinstein , Morris J., 250 W. 57th St. Shay) (George Weinstein) Oswego Weiss, Charles B., 50 Broad St. (Charles B. Weiss) Eisen , Samuel , 31 W. Bridge St. (Samuel Weissman and Taylor , 545 Fifth Ave. (17) Eisen) (Jacob Weissman) Oyster Bay Weitz & Stuckgold , 220 W. 42nd St. (Samuel Zipper, Milton , 154 E. Main St. (Milton M. Stuckgold) Zipper) Wellen , A. L. & Co., 225 Broadway (Abraham L. Wellen) Plattsburg Werber and Werber, 32 Broadway (Charles Gilmore , Edwards & Wolfe , 34 Margaret St. F. Werber) (Alexander D. Edwards) Wertheim , Seymour , 505 Fifth Ave. (Sey­ mour Wertheim) Pleasantville Westervelt , Benjamin E., 233 Broadway Rooney , Robert J., County Trust Company (Benjamin E. Westervelt) Bldg. (Robert J. Rooney) Widerkehr , A. A. & Company , 27 William St. (A. A. Widerkehr) Port Chester Wien , Samuel and Company , 177 E. 77th St. Dusenbury and Hogenauer , 219 Westchester Ave. (Thomas J. Byrnes, Howard J. Hogen­ (21) (Bernard Schwartz, Samuel Wien) auer, Edward C. Holmes) iener rving W , I L, 551 Fifth Ave. (Irving 1. Wallach , William , 116 N. Main St. (Wil­ Wiener) liam Wallach) Wiener , Robert A., 350 Fifth Ave. (Robert Wunsch , Harry , 125 N. Main St. (Harry A. Wiener) Wunsch) Wilkov , Harry , 505 Fifth Ave. (Harry Wil- kov) Port Jefferson Williams , H. D. & Company , 120 Broadway Kroupa & Evans , 320 Main St. (John F. (Herbert D. Williams) Kroupa) Williams , R. Bradford , 42 Broadway (R. Bradford Williams) Port Washington Wind and Wind , 11 E. 44th St. (Bernard L. Hyer , Raymond T., Manhasset Bank Bldg. Wind, Oscar Wind) (Raymond T. Hyer) Wolf , Murray L., 1800, 580 Fifth Ave. (Mur­ Korobkin , Raymond L., 48 Birch St. (Ray­ ray L. Wolf) mond L. Korobkin) Wolf and Company , Graybar Bldg. (Francis William Hopkins) Potsdam Wolman , Martin , 10 E. 43rd St. (Martin Oberst, George C. W., 4 Clarkson Ave. Wolman) (George C. W. Oberst) Wood , J. Frederick E., 110 William St. (J. Queens Village Frederick E. Wood) Spencer , Martin M., 89-39 217th St. (Martin Wright , Long & Company , 11 Broadway M. Spencer) (Michael Edelstein) Wyler , Wilfred & Company , 60 E. 42nd St. Richmond Hill (17) (Hugo E. D’Aleo) Keener , Frederick J. & Co., 112—14 84th Ave. Yohalem , Walter & Company , 122 E. 42nd (Frederick J. Keener) St. (Walter Yohalem) Sandler , Fred , 86—11 117th St. (Fred Sandler) 358 American Institute of Accountants

NEW YORK (Continued) Rochester South Fallsburg Borisoff , Samuel M., 800 Reynolds Arcade Greenberg , Elias Gerald , (Elias Gerald (14) (Samuel M. Borisoff) Greenberg) Clapp , Charles L. and Company , 17 Clinton Ave., S. (Charles L. Clapp) Syracuse Doran , Thomas A., 8 Exchange St. (Thomas Barr , James & Company , 1008 Hills Bldg. A. Doran) (Isaiah Wolfson) Ellis, Raymond V., 110 Bobrich Dr. (Ray­ Carrigan & Bottger , Chamber of Commerce mond V. Ellis) Bldg. (Frederick H. Bottger) Ernst & Ernst , 183 Main St., E. (4) (C. E. Engren , George M., 816 Loew Bldg. (George Samuelson, Manager) M. Engren) Fain , Rupert G. & Co., 14 Franklin St. (Ru­ Evans and Bennett , Onondaga Hotel (George pert G. Fain, C. Melville Kless) E. Bennett, Robert G. Evans, Perrin J. Gelb Audit Co., 102 Elwood Bldg. (Jay R. Tupper, Paul A. Winans) Gelb) Fox and Ely , 2030 Erie Blvd., E. (William M. Good , Ralph S., 504 Cutler Bldg. (Ralph S. Ely, Lewis P. Fox) Good) Gilfoil , McNeal & Cummings , 407 S. Warren Greenhouse , Max , 6 State St. (Max Green­ St. (Floyd R. Gilfoil, Miles E. McNeal) house) aight arold Jackson & Zaenglein , 31 Exchange St. (Mat­ H , H H., 200 Cherry Rd. (Harold thew A. Herron, G. Arthur Jackson, Richard H. Haight) F. Jones, Henry W. Rowley, Paul C. Zaeng­ Hurdman and Cranstoun , 622 University lein) Bldg. (Edward Frederick Haacke, Howard Knauf and Knauf , 506 Granite Bldg. (Wil­ V. Swartz) liam C. Knauf) Klaila , William C., Jr., 401 City Bank Bldg. Margolis , Donald , 1204 Temple Bldg. (Don­ (William C. Klaila, Jr.) ald Margolis) Landry , Horace J., 401 City Bank Bldg. (2) Meng , Harold A., 339 Powers Bldg. (Harold (Horace J. Landry) A. Meng) Larkin , John C. and Company , 407 Larned Miller, Franklin , McLeod & Company , Bldg. (Arthur L. Nicholson) Lincoln-Alliance Bank Bldg. (William D. Lavine & Leffert, 717 Loew Bldg. (David J. Gasser, Thomas L. McLeod) Leffert) Miller, Herman A. & Co., 19 Main St., W. McCrillis, George C., 257 Winthrop Rd., (James A. Jackson, Herman A. Miller) Eastwood Section (George Clark McCrillis) Naramore , Niles & Co., 950 Lincoln-Alliance Bank Bldg. (Robert T. Morrow, Oscar L. Nicholson , Howard P., 332 S. Warren St. Niles, Frederick W. Rapp) (Howard P. Nicholson) Posner Audit Co ., 16 State St. (Sol Posner) Oley , Francis Joyce , 102 Woodruff Ave. Richards , Robert R., 625 Sibley Tower Bldg. (Francis Joyce Oley) (Robert R. Richards) Powers and Bieling , 405 Lincoln Bank Bldg. Stone & Dickman , 614 Union Trust Bldg. (2) (Alvin O. Bieling, Maurice W. Powers) (Kermit S. Dickman, Abraham Stone) Scovell , Wellington & Company ; 224 Harri­ Thomy , Carl D. and Company , 1416 Temple son St. (Harry D. Anderson, Armand J. Bldg. (Carl D. Thomy) Ledoux, Managers) Williams , Glenn O. & Co., Lincoln-Alliance Singer , Samuel , Loew Bldg. (Samuel Singer) Bank Bldg. (John A. May, Glenn O. Wil­ Stover , Butler & Murphy , 306 University liams) Bldg. (John J. Boland, Wendell N. Butler, Wilson , Shults & Co., 119 E. Main St. (J. Raymond F. Murphy, Arthur W. Stover, Vernon Forth, Otto Andrew Shults, Sanford Lewis E. Williams) G. Slocum, Louis W. Wilson) Rockaway Beach Tarrytown Wassner , Benjamin , 213 Beach 116th St. Greller & Co., 25 N. Broadway (Isadore M. (Benjamin Wassner) Greller) Rome Troy Dick , Alexander Blaikie , 115 W. Dominick Ackart , T. Edmund , 10 Second St. (T. Ed­ St. (A. Blaikie Dick) mund Ackart) Roslyn Heights Franke , North , Hannon & Withey , 18 First Schieb , Arthur , Jr., 32 Highfield Lane (Ar­ St. (Raymond J. Hannon) thur Scheib, Jr.) Rhodes , Benjamin C., 10 Second St. (Benja­ min C. Rhodes) Rye Kennedy , Alexander W. & Company , 11 3rd Utica St. (James P. Kelly, Alexander W. Kennedy) Ganey , Hall & Co., 140 Genesee St. (Charles Kavanagh , Thomas P., 2 Florence St. M. Ganey) (Thomas P. Kavanagh) Hall , Raymond G., 140 Genesee St. (Raymond Saint George G. Hall) Davies , William A., Corn Exchange Bank Moore , Alfano & O’Reilly , 110 Genesee St. Bldg. (1) (William A. Davies) (2) (John A. Moore) Saranac Lake Valley Stream Houghton , Leonard , 64 Main St. (Leonard Goetze , Edward C. & Company , 70 E. Euclid Houghton) St. (Edward C. Goetze) Schenectady Cohen , Joseph , 226 State St. (Joseph Cohen) Watertown Marvin , Charles L., 246 State St. (Charles Farrington & Adams , Trust Company Bldg. L. Marvin) (Edwin H. Adams, Howard F. Farrington) Firm List of Members 359

NEW YORK (Continued) Robb , Leon W., 541 Woolworth Bldg. (Leon Schlesinger , Harold S., 133 Wayne Ave. W. Robb) (Harold S. Schlesinger) Wellsville Woodridge Pickup , Dana R., 17 Lunn Court (Dana R. Kantzler , Benjamin (Benjamin Kantzler) Pickup) Woodside West Brighton Kadison , Herbert Z., 41-49 63rd St. (Herbert McSheehy , Edward L., 640 Bement Ave. Z. Kadison) (Edward L. McSheehy) Yonkers Anderson , John A., 30 S. Broadway (2) (John White Plains A. Anderson) Fitzpatrick & Egan , 175 Main St. (Thomas Chipps and Lawless , 57 Clinton St. (W. F. Egan) Hartford Chipps) Penny , Everett J. & Co., 31 Mamaroneck Kaufman , William S., 30 S. Broadway (Wil­ Ave. (Everett J. Penny) liam S. Kaufman) Sause , C. A., 31 Mamaroneck Ave. (Clifton A. Weiss, Harry D., 30 S. Broadway (2) (Ernest Sause) R. Catenacci) North Carolina Asheville Peat , Marwick , Mitchell & Co., Liberty Life Blake , Albert H., 200 Castanea Bldg. (Albert Bldg. (Ira N. Howard, Manager) H. Blake) Pullen , A. M. & Company , 1008 Liberty Life Fletcher , F. O’C., 506, 44 Patton Ave. (F. Bldg., (George D. Deen) O’C. Fletcher) Roush , Hoyt L., 602 Liberty Life Bldg. (Hoyt Freeland , Robert C., P. O. Box 989 (Robert L. Roush) C. Freeland) Strand , Skees & Jones , 1601 Liberty Life Gross , Martin , 44 Patton Ave. (Martin Gross) Bldg. (O. J. Jones, Jr.) Jones , Rowland J., 203 Miles Bldg. (Row­ Taylor , Elton B. & Company , 1028 S. Boule­ land J. Jones) vard (Cleon M. Carter, Elton B. Taylor) Miller, Thomas Q., 220 Haywood Bldg. Todd -McCollough & Co., 204 Piedmont Bldg. (Thomas Quitman Miller) (Derrill H. McCollough) Robinson , J. Douglass , 601 New Medical Van Hoy , J. M., 1115 Mt. Vernon Ave. (J. M. Bldg. (Joseph Douglass Robinson) Van Hoy) Toland , Hugh J., 200 Miles Bldg. (Hugh J. Toland) Concord Weaver , Perry M., P. O. Box 866 (Perry M. Wells, Thompson M., 308 Cannon Bldg. Weaver) (Thompson M. Wells) Burlington Durham Owen and Hogan , P. O. Box 1117 (James Ashlin , Thomas & Knight , Depositors Na­ P. Hogan, Walter F. Owen) tional Bank Bldg. (Arthur W. Knight, N. A. Charlotte Thomas, James W. Trent) Redford & Harris , 210 Trust Bldg., (John Austin , Parks N., 124 Builders Bldg. (Parks Brame Harris, John Beverly Redford) N. Austin) Williams & Urquhart , P. O. Box 242 (Alex­ Bennett , John C., 1812 Tippah Ave. (5) ander Bruce Umstead) (John C. Bennett) Bevis , James E., 910 Commercial Bank Bldg. (James E. Bevis) Elizabeth City Brown , W. Latimer , 205 S. Church Street Bundy , Harry W., P. O. Drawer 256 (Harry Bldg. (W. Latimer Brown) W. Bundy) Buck , Frank P. Company , P. O. Box 1362 (A. J. Selzer) Fayetteville Campbell & Fechhelm , 404 Liberty Life Ennis , Thurman C. & Co., Box 232 (Thurman Bldg. (John A. Campbell, Richard E. Fech­ C. Ennis) helm) Haigh , Phil W., Jr., Box 923 (Phil W. Carroll , William W., 121 E. Third St. (2) Haigh, Jr.) (William W. Carroll) Charnley , Walter & Co., 221 S. Church St. (Marvin L. Westmoreland) Forest City DeBerry , Jim F., 825½ W. Morehead St. (Jim Thorneloe , Frank C., P. O. Box 133 (Frank F. DeBerry) C. Thorneloe) Dombhart , George E., 802 Commercial Bank Bldg., (George E. Dombhart) Fremont Fligel , S. S., 910 Liberty Life Bldg. (2) (S. Yelverton , William N., (William N. Yelver­ S. Fligel) ton) Fullagar , C. C., 1834 Mimosa Ave. (C. Chand­ ler Fullagar) Gastonia Hair and Apple, Ellington Bldg. (Roy D. Apple, W. Burton Hair) Brown , Arthur C., P. O. Box 541 (Arthur Haskins & Sells, 501 Johnston Bldg. (2) C. Brown) (Orion Neely Hutchinson, Kay J. Jennell) Butler , Hoyt , 504 Commercial Bldg. (Hoyt Hunter , Richard M., 1017 Commercial Bank Butler) Bldg. (2) (Richard M. Hunter) Eck , John , Loftin Bldg. (John E. Eck) Minor , William Thomas , Jr., 1118 Johnston Upchurch , Fred E., 508 Commercial Bldg. Bldg. (William Thomas Minor, Jr.) (Fred E. Upchurch) 360 American Institute of Accountants

NORTH CAROLINA (Continued) Goldsboro Morganton Crone , James C., 102 W. Walnut St. (James DeVane , Graham S., 119½ W. Union St. C. Crone) (Graham S. DeVane) Greathouse , Frank L. & Company , Box 656 (Frank L. Greathouse) New Bern Sproul , Frank C., Elks Temple Bldg. (Frank Greensboro C. Sproul) Cunningham , Robert E., 215 Piedmont Bldg. Raleigh (Robert E. Cunningham) Davenport , P. E., 411 Dixie Bldg. (P. E. Allen , A. T. & Co., Box 1266 (Augustus T. Davenport) Allen) Dodge , Frederick D., 1506 Edgedale Rd. Carter , R. C., P. O. Box 1495 (R. C. Carter) (Frederick D. Dodge) Prescott , John F. Company , 913 Raleigh Jessup , J. I., Jr., 416 Southeastern Bldg. Bldg. (Thomas E. Gatewood, John F. Pres­ (J. I. Jessup, Jr.) cott, Daniel O. Shackelford) Lindsay , Squires & Everett , 306 Piedmont Pullen , A. M. & Company , 809 Raleigh Bldg. Bldg. (D. H. Everett, John J. Lindsay, Irvin (J. S. Kircheimer, Manager) S. Squires) Russ, W. M. and Company , 302 Security Bank Matlock , T. L., P. O. Box 727 (Thomas L. Bldg. (T. N. Grice, William M. Russ) Matlock) Steele, R. L. & Co., 800 Commercial Bldg. O’Connell , W. F. & Co., 806 Southeastern (W. H. Lewis) Bldg. (Walter F. O’Connell) . Watts and Koonce , 606 Lawyers Bldg. (John Peat , Marwick , Mitchell & Co., Piedmont E. Koonce, Jr., Walter A. Watts) Bldg. (Robert Lloyd, Lester I. Swindell) Williams & Urquhart , P. O. Box 2657 Pullen , A. M. & Company , 203 Southeastern (Thomas Ficklin, Richard A. Urquhart, John Bldg. (Fred G. Eichhorn, Raymond B. Pearce, A. Williams, Jr.) George E. Perrin, William H. Westphal) Williams & Wall , 930 Insurance Bldg. Robinson , Bernard , P. O. Box 1504 (Bernard (Frank P. Wall, James M. Williams) Robinson) Rose , Albert, 306 Southeastern Bldg. (Albert Red Springs Rose) Lovin , Archibald K., (Archibald K. Lovin) Strand , Skees & Jones , 404 Southeastern Bldg. (Ralph Jarrard, Frank H. Jones, Rocky Mount Laurence E. Skees, Allen E. Strand) Baker , Brydon , Rennolds & Whitt , Box 903 (William P. Greathouse, Manager) Hickory Butler , Frank E., P. O. Box 386 (Frank E. Bumbarger , Thomas V., 548 N. Center St. Butler) (Thomas V. Bumbarger) Shaw , Sydney H., Planters National Bank Bldg. (Sydney H. Shaw) High Point Rutherfordton Bowman and Blue , 213 Professional Bldg. (Daniel Thomas Blue, Jr., Worth B. Bow­ Stratford , Frank P., P. O. Box 352 (Frank man) P. Stratford) Gaither , E. J., 502 Security Bank Bldg. (E. Salisbury J. Gaither) Buck , Frank P. Company , Drawer 1327 Seidman & Seidman , Security National Bank (Frank P. Buck, George Curtis Smith) Bldg. (Sidney A. Larter, Manager) Zum Brunnen , Thos . P., 118½ N. Main St. (Thos. P. ZumBrunnen) Kingston Franck , Edward E., P. O. Box 1 (Edward Sanford E. Franck) Muse , John C., Box 453 (John C. Muse) Laurinburg Scotland Neck Livingston , Paul H., (Paul H. Livingston) Maddison , L. B., Bank of Halifax Bldg. Lundin , Gustaf C., State Bank Bldg. (Gustaf (Laurence B. Maddison) C. Lundin) Shelby Lenoir Blackwell Accounting Service , Gardner Bradley , Robert L., 201 Fidelity Bldg. (R. L. Bldg. (Howard F. Blackwell) Bradley) Dodge , Alfred W., 201 Fidelity Bldg. (Alfred Southern Pines W. Dodge) McPherson , Garland , Hart Bldg. (Garland Moore , Myron L., Jr., P. O. Box 597 (Myron McPherson) L. Moore, Jr.) Smith & Grisette, (J. A. Grisette) Tabor City Smith , E. W., Miller Bldg. (E. W. Smith) Norris , Frank C., Jr. (Frank, C. Norris, Jr.) Stevens , Wm. E., (Wm. E. Stevens) Wilmington Lumberton Barfield , William C., Murchison Bldg. (Wil­ Douglas , S. Preston , 206 McLean Bldg. liam C. Barfield) Cherry , Harry W., 1008 Muchison Bldg. (S. Preston Douglas) (Harry W. Cherry) Morehead City Lowrimore , C. S. and Company , 510 Murchi­ son Bldg. (Everett J. Childs, Jr., Charles S. Eure , H. M., Wades Theatre Bldg. (Hilliard Lowrimore) M. Eure) McCabe , J. B. and Company , 602 Murchison Sproul , Frank C., Wade Bldg. (Albert C. Bldg. (William Earle Beale, Robert C. Platt, Gaskill, Manager) Jr.) Firm List of Members 361

NORTH CAROLINA (Continued) Nichols , W. C., 116 N. 16th St. (W. C. Ernst & Ernst , 1101 R. J. Reynolds Bldg. Nichols) (3) (Harry R. Borthwick) Hendrix , Moyer P., 317 Nissen Bldg. (Moyer Wilson P. Hendrix) Justice and Harrell , 314 Nissen Bldg. Hanchrow , J. H., Box 1181 (J. H. Hanchrow) (A. B. Harrell, William C. Justice) Martin , Chester , 1405 Reynolds Bldg. (Ches­ Winston-Salem ter Martin) Cannon , E. H., Nissen Bldg. (Everette Howard Pullen , A. M. & Company , 1412 Reynolds Cannon) Bldg. (James E. Gibson) Elberson , C. E. and Company , 425 Reynolds Russ, W. M. & Company , 1401 Reynolds Bldg. Bldg. (3) (Charles E. Elberson, D. Eugene (J. Herman Ward) Gatewood, Jr., Edward C. Hamrick) Wilson , Hosick & Co., Patten Bldg. (Ted R. Hosick, Benjamin A. Wilson)

North Dakota Bismarck Grand Fork Bakken , Palmer C., 110 Third St. (Palmer Brady , Edward W. & Co., 304 First National Clarence Bakken) Bank Bldg. (Edward W. Brady) Schantz & Person , 107 S. Fifth St. (Carl A. Castle , Floyd L., 315 First National Bank Person, William M. Schantz) Bldg. (Floyd L. Castle) Harvey , L. A., 307 Security Bldg. (L. A. Fargo Harvey) Smith , R. R., 108 Reeves Court (Raymond R. Blegen , Arthur , 412 Black Bldg. (Arthur Smith) Blegen) Broeker & Hendrickson , 400 de Lendrecie Minot Bldg. (Charles E. Bailly) Janz , Iverson & Martz , 405 First Avenue Conoboy , Gerald R., 312 Black Bldg. (Gerald Bldg. (Baldwin E. Martz, Shirley Hubbard R. Conoboy) Martz) Cull , Eide and Company , Pioneer Mutual WeBer, Erven H., 314 First National Bank Life Bldg. (O. A. Eide) Bldg. (Erven H. Weber)

Ohio Akron Edwards , Thomas W., III, 209 Dime Savings Baruch , Jacob S., 227 W. Bowery St. (Jacob Bank Bldg. (Thomas W. Edwards, III) S. Baruch) Ernst & Ernst , 115 Dewalt Ave. N. W. (2) Chilton , Stump & Daverio , 1814 First Na­ (Wayne D. Frederick) tional Tower (Floyd Chilton, George W. Feller, John E. O. & Son , 718 McKinley Daverio, Sidney P. Stump) Ave., N. W. (John M. Feller) Ernst & Ernst , 159 S. Main St. (8) (Jesse Henning , A. C., 720 Renkert Bldg. (A. C. L. Swinehart, Manager) Henning) Gordon , Dennis , 1190 Cadillac Blvd. (20) Jones , Cox & Lotz , 516 Peoples Bank Bldg. (Dennis Gordon) (A. R. Cox) Gordon , Jacob , 837 Second National Bank Phillips & Yost , 426 Renkert Bldg. (John Bldg. (8) (Jacob Gordon) E. Phillips, John George Yost, Jr.) Rausch , C. G., 509 Metropolitan Bldg. (C. G. Scales & Tuber , 222 Cleveland Ave., N. W. Rausch) (2) (Ellsworth P. Scales, Jr., Milton A. Reaven , Albert, 407 Second National Bldg. Tuber) (Albert Reaven) Wetmore & Nist, 215 Mellett Bldg. (Robert Sarver & Lowe , 175 W. Bowery St. (L. Ray V. Nist, Calvin B. Wetmore) Sarver) Chagrin Falls Swinehart & Adams , 601 Akron Savings & Loan Bldg. (Arthur W. Adams, Carl L. Clark & Son , P. O. Box 189, (Richmond M. Swinehart) Clark) Thayer , James E., 1601 First National Tower Coy , Walter A., 437 North St. (Walter A. (8) (James E. Thayer) Coy) Vinopal , Alvin C., 1033 Second National Cincinnati Bldg. Alvin C. Vinopal) Ach , Jacques L. and Company , 123 E. 6th Alliance St. (2) (Jacques L. Ach) Albrecht , Edwin C., 335 Temple Bar Bldg. Mather , R. K., 213 Alliance Bank Bldg. (2) (Edwin C. Albrecht) (Robert K. Mather) Beal , L. C., 3609 Carew Tower (Lovell C. Beal) Bellefontaine Bernard , George W., Union Central Bldg. Turner , J. E., Holley Bldg. (J. Emerson (George W. Bernard) Turner) Bullis , Ralph M., 3460 Craig Ave. (11) (Ralph M. Bullis) Burton Cloud , J. D. & Co., 1104 Traction Bldg. (John Rose , Forest A. & Co., R. D. 1 (Forest A. D. Cloud, Edward Herman Dinkelaker, John Rose) L. Fricker, Neal McKeown) Cohen , Ruben E., 525 Walnut St. (Ruben E. Canton Cohen) Baker , A. B., 308 New Vicary Bldg. (A. B. Collins , Clinton , 609 Transportation Bldg. Baker) (2) (Clinton Collins) 362 American Institute of Accountants

OHIO (Continued) Deloitte , Plender , Griffiths & Co., Carew Willig , L. H. & Co., 1436 Union Trust Bldg. Tower (2) (Oliver W. Seifert) (Harris, H. Hain, Joseph E. Meek, John S. DePue , Herier & Eversman , 2015 Union Schott, Louis F. Schott, Daniel J. Willig) Central Bldg. (Earl Frederick Eversman) Wright , Charlton C., 2011 Union Central Ernst & Ernst , 3912 Carew Tower (2) (Earl Bldg. (Charlton C. Wright) I. McArthur) Fischvogt , Doyle J., 3745 Boudinot Ave. (11) Cleveland (Doyle J. Fischvogt) Andersen , Arthur & Co., National City Bank Fuller , Fred W., 2015 Union Central Bldg. Bldg. (14) (Richard J. Boland, Donald J. (Fred W. Fuller) Erickson) Gano & Cherrington , 807 Federal Reserve Baden and Linden , 1202 Standard Bldg. Bank Bldg. (John L. Brown, John D. Cher­ (Joseph G. Baden, Harold S. Linden) rington, Frederick G. Fielman, Berl G. Gra­ Black , Dale W., 1808 Union Commerce Bldg. ham, Albert H. Klehfoth, Edward J. Mor- (Dale W. Black) inger, W. Nelson Simlick) Brubaker , Helfrich and Taylor , 802 Swet­ Gehler , Charles , 1801 Carew Tower (Charles land Bldg. (15) (F. C. Brubaker, Clarence J. Gehler) Helfrich, Ralph W. Helfrich, William F. Grant , Alexander & Company , 2519 Carew Taylor, William J. Taylor) Tower (2) (Harry Sonkin) Buchko , John , 227 Hanna Bldg. (John Hall , Cecil L., 703 Provident Bank Bldg. Buchko) (Cecil L. Hall) Card , Palmer & Sibbison , 765 Union Com­ Haskins & Sells, 1403 First National Bank merce Bldg. (14) (J. H. Sibbison, Wesley Bldg. (2) (Charles R. Bowen, Rudolph J. E. Watkins) Englert, Glenn P. Leonard, Charles W. Clark & Collins , 808 Union Commerce Bldg. Swormstedt) (14) (Robert D. Austin, Manager) Hathaway , C. E., 1007 Ingalls Bldg. (C. E. Cochran , Huffman & Weir, 1128 Citizens Hathaway, Donald E. Hathaway) Bldg. (William A. Cochran, Louis H. Hoff­ Hehemann , Wm. V., 530 E. 4th St. (2) (Wm. man) V. Hehemann) Cole , Allan R., 506 Carnegie Hall Bldg. Heibertshausen , George , 408 First National (Allan R. Cole) Bank Bldg. (2) (George Heibertshausen) Collier , Richard N. and Associates , 503 Hittner , Stanley & Co., 604 Traction Bldg. N.B.C. Bldg. (14) (Richard N. Collier) (Stanley A. Hittner) Conner & Clark , 811 Citizens Bldg. (Paul R. Keller, C. J. & Company , 1604 Union Trust Clark, George H. Conner) Bldg. (Charles J. Keller) Cook , T. J., 1840 Standard Bldg. (Thomas J. Kennedy , Richard C., 913 Keith Bldg. (Rich­ Cook) ard C. Kennedy) Cox, C. Herbert, 826 Guardian Bldg. (C. Lozier , Charles E., 303 Provident Bank Bldg. Herbert Cox) Davidson , Lyman A., 335 Bulkley Bldg. (15) (Charles E. Lozier) (Lyman A. Davidson) Lybrand , Ross Bros . & Montgomery , Carew Ernst & Ernst , 1356 Union Commerce Tower (2) (Fred C. Dennis) Bldg. (14) (Raymond D. Ashman, Rudolf Mers, Wm. H. & Co., 628 Dixie Terminal Bauhof, Robert L. Bender, Paul C. Conger, Bldg. (Clinton Collins, John G. Merkhofer, Albert W. Geater, Wm. S. Gordon, J. A. Wm. H. Mers, Frederic A. Powers) Lindquist, Herbert T. McAnly, Hassel Tippit, Mueller , Irwin L., 123 E. Sixth St. (2) C. J. Voigt, Louis Carl Weiss) (Irwin L. Mueller) Falcon , Jack N., 1114 N.B.C. Bldg. (Jack N. Paine and Osberger , 926 Enquirer Bldg. (2) Falcon) (Joseph L. Osberger, Gordon T. Paine) Frye , Marion A., 601 Hanna Bldg. (Marion Peat , Marwick , Mitchell & Co., 49 E. 4th A. Frye) St. (J. T. Kropp, Manager) Ganger , A. H. & Co., 1900 Superior Ave. Reinhardt & Roebuck , 2015 Union Central (Author H. Ganger) Bldg. (C. E. Reinhardt, Oral Boyd Roebuck) Hanlon , Herbert J., 1330 Williamson Bldg. Rafalske & Schneider , 626 Broadway (Med- (14) (Herbert J. Hanlon) ard F. Rafalske) Haskins & Sells, Williamson Bldg. (14) (Elmer G. Beamer, Edmund A. Clarke) Robinson , Wm. M., 1134 Carson Ave. (Wm. Hausser & Heintel , 1825 Union Commerce M. Robinson) Bldg. (Herbert J. Hausser, Carl C. Heintel) Roden & Weiss, 915 Fourth National Bank Heck , Glenn D., 1457 Superior Ave. (14) Bldg. (H. W. Weiss) (Glenn D. Heck) Rouse , Favret & Co., 805 Mercantile Library Hodgdon , Frank T., Jr., 418 Plain Dealer Bldg. (James Raymond Favert, Robert B. Bldg. (14) (Frank T. Hodgdon, Jr.) Rouse, Robert M. Rouse, Ervin A. Stadler) Horwath & Horwath , 1065 Union Commerce Schaefer , Frank G., 703 Provident Bank Bldg. Bldg. (Ernest E. Wunderly) (Frank G. Schaefer) Kneip , G. D., 1430 Union Commerce Bldg. Shriver , John E., 404 Ingalls Bldg. (John E. (G. D. Kneip) Shriver) Knochel , W. A., 424 Bulkley Bldg. (W. A. Smethurst , Richard & Company , 1010 Ed­ Knochel) wards Bldg. (Frank C. Callahan) Kohler , Fred R., 208 Hanna Bldg. (Fred R. Sohn , J. Arthur , 1648 Vine St. (J. Arthur Kohler) Sohn) Kohn , Meyer Jacob , 760 Hippodrome Bldg. Stanley , W. H., 2404 Union Central Bldg. (Meyer Jacob Kohn) (W. H. Stanley) Kovachy , Edward M., 537 Leader Bldg. Tedtmann , M. Earl , 301 Atlas Bank Bldg. (Edward M. Kovachy) (M. Earl Tedtmann) Lafrentz , F. W. & Co., 779 The Arcade (Wil­ Trauth , Albert E., 1416 Union Central Bldg. liam R. Gerlach) (2) (Albert E. Trauth) Lakin , George C., 3134 Euclid Ave. (George Vogele , Edward A., 1205 First National Bank C. Lakin) Bldg. (Edward A. Vogele) Lent , E. C.. 3223 W. 142nd (E. C. Lent) Firm List of Members 363

OHIO (Continued) Lessam , Sam , 743 Huron Rd. (Sam Lessam) Wilson & Wilson , 907 National City Bank Lybrand , Ross Bros . & Montgomery , Union Bldg. (Herbert W. Wilson, Ralph V. Wilson) Commerce Bldg. (14) (Louis D. Kork, Edwin Woll , H. E., 509 Carnegie Hall Bldg. (H. E. P. Noell) Woll) McQuilkin , M. F., 632 Terminal Tower Yarkony , Philip P., 2828 Euclid Ave. (Philip (Martin F. McQuilkin) P. Yarkony) Meaden & Moore , 1321 Citizens Bldg. (Doug­ Young , Arthur & Company , 1307 Terminal las S. Meaden, Vernon J. Moore) Tower (13) (Joseph B. Collinson) Melincoff , Maurice , 801 Finance Bldg. Zeigler , Joseph M., Jr., 420 Chester-Twelfth (Maurice Melincoff) Bldg. (14) (Joseph M. Zeigler, Jr.) Mercer, Fink & Kutina , United Office Bldg. Cleveland Heights (Carl J. Fink) wick wick Merkel Associates , 215 Euclid Ave. (Carl Z & Z , 12434 Cedar Rd. (6) (Irving L. Merkel) R. Zwick, Philip S. Zwick) Morris & Co., 1973 Union Commerce Bldg. Columbus (Karl K. Morris) Baldwin , Jesse H., 44 W. Gay St. (15) (Jesse Murphy , Vincent , 846 Hanna Bldg. (Vincent H. Baldwin) Murphy) Campbell -Rose & Co., LeVeque-Lincoln Tower Pal , John J., 640 Hanna Bldg. (John J. Pal) (Francis B. Ryan) Peat , Marwick , Mitchell & Co., 910 Hanna Ernst & Ernst , 50 W. Broad St. (15) (D. W. Bldg. (Robert F. Gabele, Robert W. Kiersted, Glenn) Leonard Park, George W. Shepherd, Jr.) Glas , Milton G., 33 N. High St. (Milton G. Posner & Klein , 455 Hippodrome Annex Bldg. Glas) (15) (Harvey L. Klein) Jahn , Arthur C. & Co., 209 S. High St. Price, S. W., 735 Leader Bldg. (Simon Wil­ (Arthur C. Jahn) liam Price) Kagay , Edmund M., 3620 LeVeque-Lincoln Price Waterhouse & Co., 925 Euclid Ave. Tower (Edmund M. Kagay) (14) (William E. Wilkenloh) Keller, Kirschner , Martin & Clinger , 33 Reeves & Laubscher , 440 Standard Bldg. N. High St., (Frank A. Boland, James N. (13) (John L. Reeves) Buccalo, Ralph H. Clinger, John W. Curl, Roberts & Sears , National City Bank Bldg. Leonard L. Hopkins, John G. Keller, Laurence (R. M. Roberts) D. Keller, John C. Martin, John H. Robb, Rodier , Alcuin E., 1330 Williamson Bldg. Lewis S. Spees, Robert S. Streng, Wendell (14) (Alcuin E. Rodier) E. Yaple) Rosen , Morris & Herlands , 436 Bulkley Kent & Rector , Huntington Bank Bldg. (Heber Bldg. (Irving Herlands, Jay G. Morris) C. Kent, Geo. B. Rector) Rosewater , Henry W., 1401 N.B.C. Bldg. Langdon , W. E. & Sons , 21 E. State St. (Henry W. Rosewater) (W. E. Langdon) Rusk , John D., 901 Swetland Bldg. (John D. Lingo & Konkle , 12 N. 3rd St. (Felix R. Rusk) Konkle, James A. Lingo) Schick , Roland , 2000 W. 25th St. (Roland Mason , Burton B., 60 E. Broad St. (Burton Schick) B. Mason) Schnackel , Charles , 917 Fidelity Bldg. Parker , Bolon & Company , 50 W. Broad St. (Charles Schnackel) (Eleanor Laughlin Craig, Everett B. Parker) Scovell , Wellington & Company , Bulkley Peters, A. L., 3620 LeVeque-Lincoln Tower Bldg. (William J. P. Moonan) (A. L. Peters) Siegel , Ernest E., 1220 Huron Rd. (Ernest Rankin & Rex , 44 E. Broad St. (U. D. E. Siegel) Rankin) Sinnott , John J., 819 Hanna Bldg. (John J. Redman , E. C., 150 E. Broad St. (E. C. Red­ Sinnott) man) Smith , Clewell M. and Co., 1604 Standard Roach , B. M., 1150 Bryden Rd. (B. M. Bldg. (Clewell M. Smith) Roach) Smith , Thos . J. & Co., 943 Society for Sav­ Robertson , Joseph W., 297 S. High St. (Jo­ ings Bldg. (14) (Thos. J. Smith) seph W. Robertson) Slagle , Howard G., 1139 Terminal Tower Simson , Theodore R., 55 E. State St. (Theo­ (Howard G. Slagle) dore R. Simson) Soloway & Von Rosen , 1509 Williamson Bldg. Snyder , H. E., 50 E. Broad St. (H. E. (Wilbur J. Snevel, Eugene S. Soloway, Snyder) Urban F. von Rosen) Swedlow , Morris , 216 S. Remington Rd. Soss, Morton and Associates , 1114 Hippo­ (Morris Swedlow) drome Bldg. (Morton I. Soss) Stirgwolt , Patten & Wilson , 79 E. State Southwick , Edward H., 1178 Union Com­ St. (15) (Thomas L. Patten, Irwin G. Stirg­ merce Bldg. (Edward H. Southwick) wolt, Wilber W. Wilson) Stromberg and Associates , 1900 Euclid Ave. Thomas , Muhlbach and Thomas , 387 E. (Sidney G. Stromberg) Broad St. (Charles Cobb Muhlbach) Swearingen & Swearingen , 3334 Prospect Vagnier , John R., 50 E. Broad St. (John R. Ave. (Howard A. Swearingen) Vagnier) Touche , Niven , Bailey & Smart , 1550 Hanna Wall , Walter D., 2026 Beverly Rd. (Walter Bldg. (15) (Edwrard L. Pitt) Dana Wall) Uebel, Monroe & Faber , 1530 Keith Bldg. Weimer & Company , 1395 Grandview Ave. (15) (William H. Faber, Charles E. Uebel, (Earle E. Weimer) Basil J. Monroe) Coshocton Walthall and Drake , 1108 Keith Bldg. Keller, Kirschner , Martin & Clinger , (John F. Drake, S. Orville Walthall) Coshocton National Bank Bldg. (Howard F. Welsh and Leffingwell , Union Commerce Robinson, Manager) Bldg. (Douglas C. Leffingwell, Arthur E. Welsh) Cuyahoga Falls Whiting , Elmer J., Jr., 8514 Cedar Ave. Wieland , Victor F., 2506 Broad Blvd. (Vic­ (Elmer J. Whiting, Jr.) tor F. Wieland) 364 American Institute of Accountants

OHIO (Continued) Dayton Jennings & Lindsey , Rentschler Bldg. (Walter Arnold , Hawk & Cuthbertson , 1127 Third R. Lindsey) National Bldg. (Frank L. Arnold, Harry Weldon Cuthbertson, J. A. Hawk, Charles Kent A. Perkins, John E. Shirley) Martin & Martin , 458 W. Main St. (W. Battelle & Battelle , 403 W. First St. (Don Harold Martin) D. Battelle, Gordon S. Battelle, Louis G. Battelle) Kingsville Brusk , J. N., 525 Third National Bldg. (Jack Wood , E. W., P. O. Box 233 (Edwin W. Nathan Brusk) Wood) Chrisman and Edwards , 814 Callahan Bldg. (G. Burgan Chrisman, Harrison P. Edwards) Lakewood Dawson , Ora Ray , Cappel Bldg. (Ora Ray Brown , Milton C., 1220 Marlowe Ave. (Mil­ Dawson) ton Clark Brown) Ernst & Ernst , 32 N. Main St. (2) (G. E. Baker, Manager) Lima Gans , William L., 410, 11 W. Monument Bowsher , H. F., R. D. 1 (H. F. Bowsher) Bldg. (William L. Gans) Doty & John , 210 W. Spring St. (W. Lowell Hollinger , William P., 1014 Harries Bldg. Doty, Frederick L. John) (William P. Hollinger) Evans , E. S., 926 National Bank Bldg. (E. S. Hubbard , Charles E. & Company , 402 Har­ Evans) ries Bldg. (Orville Nelson Folker, Charles Hansbarger and Savage , 600 Dauch Bldg. E. Hubbard) (William C. Hansbarger, Harry Savage) Lloyd and Hill, 216 Harries Bldg. (2) (Harold S. Hill, Robert N. Lloyd) Lorain Mumma , Todd , 1506 Hulman Bldg. (Todd Frank , Seringer & Chaney , 306 Broadway Mumma) (Michael N. Frank, Joseph E. Seringer, Jr.) Shields , M. Eugene , 906 Winters Bank Bldg. Schwering , Henry L,. 610 Oakwood Dr. (M. Eugene Shields) (Henry L. Schwering) SlEFERMAN, ARTHUR AND ASSOCIATES, 907 Winters Bank Bldg. (Arthur Allen Siefer- Mansfield man) Bair , Donald Robert , 496 Lexington Ave. Somers , Frank R. & Company , 1224 U. B. (Donald Robert Bair) Bldg. (Frank R. Somers) Campbell -Rose & Company , 503 Farmers Terry , Horace B., 907 Winters Bank Bldg. Bank Bldg. (Dale E. Rose) (Horace B. Terry) Frye , A. Leroy , 15½ E. 3rd St. (A. Leroy Touche , Niven , Bailey & Smart , 131 N. Frye) Ludlow St. (2) (R. Allan Parker) Keller, Kirschner , Martin and Clinger , Trout & Barstow , 511 Winters Bank Bldg. 13 Park Ave., W. (John B. Moore, Manager) (2) (C. Weldon Barstow, Thomas A. Carney, Willis, Willis and Osmond , 60 Ashland Rd. John K. Vlahos) (H. D. Osmond) Wall , Cassel & Groneweg , 11 W. Monument Bldg. (J. C. Cassel, L. Frederick Clark, C. Marietta Fred Groneweg, Paul G. Rohlfing, Hugh E. Smith , C. Kenneth , 616 First National Bank Wall) Bldg. (C. Kenneth Smith) Weinreich , Arthur L., 1007 U. B. Bldg. (Arthur L. Weinreich) Marion Delaware Smoot and Roush , 419 Uhler-Phillips Bldg. Kent & Rector , Peoples Bldg. (Francis H. (Kenneth Wayne Roush, Clayborne W. Strohm) Smoot) Elyria Medina Ziegler , John H., 107 W. Liberty St. (John Moise , T. L. Associates , 417 Elyria Savings & Trust Bldg. (Samuel Blum, Daniel A. H. Ziegler) Boyd, Todd L. Moise) Middletown Woltz , Harry , J. P., 312 Stanford Ave. (Harry J. P. Woltz) Clark & Helsel, Savings and Loan Bldg. (Virgil T. Clark, Harlan D. Helsel) Findlay Garrison , Donald , 309 Castell Bldg. (Donald Moss, George K., 206 W. Hardin St. (George Garrison) K. Moss) Montgomery Fostoria Mack , Raymond P., 9590 Ross Ave. (Raymond Feasel , Fred (Fred Feasel) P. Mack) Fremont Newark Rinehart , Grant H., 410 S. Front St. (Grant Frank , Seringer & Chaney , 306 Broadway H. Rinehart) (Loyal F. Chaney) Suhrer , Koch & Company , 110½ N. Front O’Bryan , W. I., 209 N. 21st St. (W. I. St. (Norbert U. Koch) O’Bryan) Geneva New Philadelphia Deal , George S., 48 N. Broadway (George S. Rea , Geo ,. 719 Second St., S. E. (Geo. Rea) Deal) Rea , Richard C. & Associates , 152 N. Broad­ way (Richard C. Rea) Hamilton Jackson , Ellis R., First National Bank Bldg. Olmsted Falls (Ellis R. Jackson) Lucas , J. J., Cook Rd. (Julius John Lucas) Firm List of Members 365

OHIO (Continued) Piqua Taylor , Earl H., 652 Spitzer Bldg. Earl H. Gunter , Ralph F., Border City Loan Bldg. Taylor) (Ralph F. Gunter) Young , Arthur & Company , 1600 Toledo Trust Bldg. (4) (Robert L. Floyd, Clifford E. Port Clinton Leitner, John E. Madden, Cyril H. Wideman) Misch , William A., Black Bldg. (William A. Misch) Troy Gadney and Eberly , 14 S. Plum St. (Dale R. Portsmouth Eberly, Eugene Gadney) Fryman , Eugene H., 52 National Bank Bldg. Warren (Eugene H. Fryman) Brooks and Jones , 402 Union Savings & Shaker Heights Trust Bldg. (Miles N. Brooks) ateer alph McConkie , C. C., 2896 Claremont Rd. (C. C. M , R F., 220 S. Park Ave (Ralph McConkie) F. Mateer) Packer , Deislinger & Johnson , 708 Second South Euclid National Bldg. (Harry William Deislinger, Harold A. Johnson, William F. Packer) Wimmer, George C., 1392 Belvoir Blvd. (George C. Wimmer) Wauseon Springfield Penrod , Robert G., 202½ N. Fulton St. (Robert G. Penrod) Sherwood , Peter, 202 Woolworth Bldg. (Peter Sherwood) Wooster Wood , Jack A., Arcue Bldg. (Jack A. Wood) Gerberich , Harold R., Buehler Bldg. (Harold Steubenville R. Gerberich) Adler , A. David , 701 National Exchange Bank Bldg. (A. David Adler) Xenia Floyd , Charles E., Kingsbury Bldg. (Charles Toledo E. Floyd) Brock , Kenneth E., 835 Frederick St. (Ken­ neth E. Brock) Youngstown Buckenmeyer & King , 901 Spitzer Bldg. Axtmann & Axtmann , 18 N. Phelps St. (Joseph A. King) (Charles F. Axtmann, Charles F. Axtmann, Campbell -Rose & Company , 964 Spitzer Bldg. Jr.) (Herman D. Krieger) Brooks and . Jones , 1304 Central Tower (T. Ernst & Ernst , 1908 Toledo Trust Bldg. McDonald Jones) (4) (Arthur L. Nagel, A. M. Zucker) Burgeson and Thomas , 604 Union National Hurst , Robert A., 802 S. St. Clair St. Bank Bldg. (3) (Elmer E. Burgeson, Paul (Robert A. Hurst) J. Thomas) Klear & Kopanko , 752 Western Ave. (John Clark and Collins , Mahoning Bank Bldg. A. Kopanko) (George S. Clark, Sidney J. Collins) Knapp , Gens & Kohler , 420 Lucas County Edie , Robert J., 811 Union Bank Bldg. (Robert Bank Bldg. (Gregory A. Gens) J. Edie) Konopak & Dalton , 1909 Ohio Bldg. (Homer Ernst & Ernst , 16 Central Sq. (1) (W. D. Leo Dalton, Vernon J. Dobson, J. M. Ecker, Monroe, Manager) Lothar T. Konopak, Willard J. Ramser, Harry Lerner , Louis , 903 Union National Bank J. Sweeny) Bldg. (Louis Lerner) La France , John W., 406 Home Bank Bldg. Quinby , Paul L., 323 N. Phelps St. (Paul L. (John W. LaFrance) Quinby) Mac Daniels , W. J., 3437 Goddard Rd. (Wil­ Simonton , Jones & Company , 1211 Mahoning liam J. MacDaniels) Bank Bldg. (Arthur L. Jones) Marti & Mahen , 867 Spitzer Bldg. (Royden Tutter , George Harry , 614 Mahoning Bank Mahen) Bldg. (George Harry Tutter) Miller, I. R., 1704 Jefferson Ave. (2) (I. R. Miller) Zanesville Miller, S. D., 415 Madison Ave. (S. D. Lynch , Hartley and Co ., First National Bank Miller) Bldg. (James N. Hartley, Thomas F. Lynch) Shawen , Donald M., 471 Spitzer Bldg. Wilson , R. E., 511 First National Bank Bldg. (Donald M. Shawen) (Roy Edson Wilson)

Oklahoma Ada Bartlesville Fentem , Lewis N., Box 825 (Lewis N. Fen­ Seidle , Jack , 215, 105 E. Frank Phillips Blvd. tem) (Jack Seidle) Klein , John H., 106 American Bldg. (John H. Klein) Blackwell Larson , J. B., P. O. Box 192 (J. B. Larson) Ardmore Combs , Charles A., Box 283 (Charles A. Chickasha Combs) Hulme , Woodrow W., 11 A St. S. W. Nikkel , Ernest H., 408 Oklahoma National (Woodrow W. Hulme) Bank Bldg. (Ernest H. Nikkel) Steed , John T., 313 Simpson Bldg. (John T. Duncan Wright , William C., Box 75 (William C. Conner , Cecil C., Powers Bldg. (Cecil C. Wright) Conner) 366 American Institute of Accountants

OKLAHOMA (Continued) El Reno Schiff , Herbert F. & Co., 1416 Liberty Bank Garner , L. A., 203 E. Wade St. (L. A. Bldg. (2) (E. Rea Chamberlain, Jefferson Garner) D. Early, J. T. Thomas) Snell , Walter D., 1116 Colcord Bldg. (Walter Enid D. Snell) Swingle , F. J., Midwest Bldg. (Floyd J. Hinman , Lawrence D., Box 106 (Lawrence D. Hinman) Swingle) Whitmire & Green , 916 Hales Bldg. (John Wright , Will T., Broadway Tower (Will T. Arthur Green, Jr.) Wright) Williams , Hurst & Groth , First National Lawton Bank Bldg. (Kenneth Hurst, T. Dwight Williams) Bendure , Lloyd K., 316 Koehler Bldg. (Lloyd Wilson , C. C., 610 Braniff Bldg. (C. C. K. Bendure) Wilson) Meese, Alfred H., 422½ D Ave. (Alfred H. Wolf & Company , 815 First National Bldg. Meese) (Oscar R. Davis, J. Carlton Updike) Miami Okmulgee Campbell , Paul C. & Co., 400 First National Jones , Arthur , 219 Graham Bldg. (Arthur Bank Bldg. (Paul C. Campbell, R. Lawrence Jones) Campbell) Smith , S. Graham , 423 McCulloch Bldg. (S. Graham Smith) Muskogee Davis , Glenn R., 1006 Barnes Bldg. (Glenn Pawhuska R. Davis) Gambill , Ladd H., First National Bank Bldg. Wright , Charles A., 503 Manhattan Bldg. (Ladd H. Gambill) (Charles Albert Wright) Picher Oklahoma City Craig , Henry , P. O. Box 156 (Henry Craig) Beavers and Baker , 531 Commerce Exchange Bldg. (Lawrence S. Baker, James Glee Ponca City Beaver) Belt, Burns & Company , (John W. Burns) Bednar , Martin F., 1412 Apco Tower (Martin F. Bednar) Prentice , Thomas W., P. O. Box 327 (Thomas Benedict & Miller, 530 Hightower Bldg. W. Prentice) (Sam J. Hammonds) Shawnee Billups , Wood & Champlin , 1349 First Na­ tional Bldg. (2) (Ford L. Billups, A. O. Fox, Guy V., 603 Federal National Bldg. (Guy Champlin, Arthur L. Wood) V. Fox) Carleton , John D., 718 Braniff Bldg. (John Traweek , T. G., Masonic Bldg. (Toby Glenn D. Carleton) Traweek) Cory , Albert W., 719 Hightower Bldg. (Al­ Walsh , Thomas , American National Bank bert W. Cory) Bldg. (Thomas Walsh) Ephraim and Sureck , 432 Commerce Exchange Bldg. (Frank H. Ephraim, Jake B. Sureck) Tulsa Felix , Sylvanus G. & Co., 617 Apco Tower Bailey , J. L., 206 Junior League Bldg. (J. L. (Jean C. Butts) Bailey) Frank , Shreffler & Company , 508 Cravens Breneman , A. L., 504 Philtower Bldg. (A. L. Bldg. (S. Gordon Shreffler) Breneman) Garnett , Robt . & Co., 608 Hales Bldg. (Robert Brown & Bala , 1110 Hunt Bldg. (3) (Eugene E. Garnett) H. Bala, Oscar W. Brown) Hedrick , J. Marquis , 537 Commerce Exchange Caldwell , J. A., 201 Orpheum Bldg. (James Bldg. (J. Marquis Hedrick) Andrew Caldwell) Heuser , Geo . J., 232 Oklahoma Natural Bldg. Childs , Corinne , 432 Kennedy Bldg. (Corinne (Geo. J. Heuser) Childs) Hill, Joseph H., 510 Petroleum Bldg. (Joseph Clack , Burney R., 5528 S. Owasso (Burney H. Hill) R. Clack) Hostetter , Darwin A., 1500 S. Indiana Ave. Daniel , Daniel and Ennis , The Philtower (Darwin A. Hostetter) Bldg. (3) (James Littleton Daniel, LeRoy Howell , A. D. & Co., 1701 Apco Tower (G. Boyd Daniel, Walter Dryden Ennis, Otis W. Harlan Bumpas, Alfred D. Howell) Winchester) Kennedy , Willard C., 504 Commerce Ex­ Elliott , Ross W., 614 Oil Capital Bldg. change Bldg. (Willard C. Kennedy) (Ross W. Elliott) Linney , R. Randall , 5305 N. Walker (R. Farris , R. J., 4020 E. 13th (R. J. Farris) Randall Linney) Fisher , Wilton M. Company , 216 Citizens Murray and Lobaugh , 2109 Apco Tower (2) Bank Bldg. (Wilton M. Fisher) (Paul M. Lobaugh, Charles F. Murray) Frazer and Torbet , 1515 Hunt Bldg. (John Nichols , Jno . W., 1361 First National Bldg. F. Y. Stambaugh) (Jno. W. Nichols) Garnett , Robert E. & Co., 238 Kennedy Bldg. Norwood , Charles , Frank & Hartman , 713 (Earl L. Hogard) Perrine Bldg. (Emmett M. Charles, Robert Haskins & Sells, 902 Mid Continent Bldg. M. Frank, E. A. Hartman) (1) (P. S. Ford, Jr., Vincent M. Kelly, O’Bryan , W. H. Pat , 1017 Hightower Bldg. Porter M. Larson) (W. H. Pat O’Bryan) Hawkins , L. Clark & Company , 1210 Hunt Peat , Marwick , Mitchell & Co., 2707 First Bldg. (Herbert J. Hauser, L. Clark Hawkins, National Bldg. (G. E. Killian, Manager) Quanah W. Sumpter) Plater , D. Frank , 702 Apco Tower (D. Frank Hays , R. M and Company , 610 Ritz Bldg. Plater) (Roy Marshall Hays) Rogers John M., 1310 Petroleum Bldg. (John Holmes , J R & Company , 315 McBirney Bldg. M. Rogers) (Eschol E. Parsons) Firm List of Members 367

OKLAHOMA (Continued) Hopkins , Nelson O., 231 Mayo Bldg. (Nelson Tomlins , E. Earle & Co., 614 Kennedy Bldg. O. Hopkins) (3) (Tandy S. Matthews, E. Earle Tom­ Ingram , Raymon C., 1111 S. Trenton (Raymon lins) C. Ingram) Vetter, B. W. & Company , 522 Thompson Ligon , W. O. & Company , 410 National Bank Bldg. (Robert Cecil Powers, Bob W. Vetter) of Tulsa Bldg. (Ralph D. Bowen, E. C. Warner and Godfrey , 1120 First National Leonard, Jr., W. W. Rostet, R. W. Spain, Bldg. (3) (Donald W. Brown, Roy F. God­ Virgil S. Tilly) frey, Howard B. McAfee, L. Donald Pilking­ Middleton , W. H., 1515 S. Harvard (William ton, Jr., Ross T. Warner) Henry Middleton) Williams , Hurst & Groth , 504 Petroleum Nicholson , Reyburn & Company , 1107 Phil- Bldg. (Robert E. Groth) tower Bldg. (3) (Maynard H. Fellers, W. I. Winters , George F. & Company , 17th Floor Nicholson, H. O. Reyburn) Philtower Bldg. (Charles J. Green, George Peat , Marwick , Mitchell & Co., 801 First National Bldg. (Paul W. Fitzkee, C. A. Mar­ H. Gustafson, George F. Winters) tin, Charles E. McCune) Young , Arthur & Company , 1601 National Price Waterhouse & Co., First National Bldg. Bank of Tulsa Bldg. (3) (G. A. Savage) (3) (Verden R. Draper, Manager) Zollinger , W. J., 619 National Mutual Bldg. Rayl , Lloyd H., Jr., 212 Tri-State Insurance (W. J. Zollinger) Bldg. (Lloyd H. Rayl, Jr.) Roquemore , O. G., 614 World Bldg. (O. G. Wakita Roquemore) Stanfield , A. G., 414 Mayo Bldg. (Allison G. Elliott , Speed A., Jr., P. O. Box 182 (Speed Stanfield) A. Elliott, Jr.)

Oregon Albany Hillsboro Thomason , Karl M., 6 U. S. National Bank Amacher , A. L., 209 Commercial National Bldg. (Karl M. Thomason) Bank Bldg. (A. L. Amacher) Baker Hood River Miles, Roland G., Voruz Bldg. (Roland G. Arens , John W., 212 2nd St. (John W. Arens) Miles) Mitchell ’s Accounting Service , 2019 First Klamath Falls St. (Carroll Mitchell) Lambie , Kenneth E., Willits Bldg. (Kenneth Beaverton E. Lambie) Mitchell , Robert A., Loomis Bldg. (Robert Masters and Briggs , 311 N. W. Canyon Rd. A. Mitchell) (Robert Briggs) Moen , Oliver E., 202 Boivin Bldg. (Oliver E. Bend Moen) Lampert , Payne & Co., U. S. National Bank Rodolph , Rollin & Co., 204 First National Bldg. (Richard M. Lampert, Glenn H. Bank Bldg. (Adolph Zamsky, Jr.) Payne) Medford Coos Bay Knox , Leland J., 200 U. S. National Bank Burt , Wray & Co. Oreg . Ltd ., 518 Hall Bldg. Bldg. (Leland J. Knox) (C. W. Wray) Stacey , George E., 212 Cooley Bldg. (George E. Stacey) Corvallis Stratford , Visse & Co., Goldy Bldg. (A. J. Olsen , Harold C., Hotel Benton (Harold C. Henke) Olsen) Taylor , Oliver P., 3254 Jacksonville Highway Thaler , Thorpe , 442 S. 6th (Joseph Thorpe (Oliver P. Taylor) Thaler) Eugene Pendleton Brown , Percy W. & Co., 257 Eugene Medical Green , Joseph B., 101 S. E. Byers (Joseph B. Center (Percy W. Brown, William A. Steven­ Green) son) Mehlhorn , Charles A., Stangier Bros. Bldg. Collins , Spencer R. & Co., 170 Eleventh Ave., (Charles A. Mehlhorn) E. (Bruce John Herzinger, Leonard L. Ray, Portland Jr.) Kelly , Kohnen & Co., 281 Medical Center Becker , Henry G., 1449 S. E. Gideon St. Bldg. (C. L. Kelly, Kenneth Holmes Kohnen, (Henry G. Becker) Charles F. Larson, Jr.) Becker , Melvin P., 611 Times Bldg. (Melvin Lemon and Rowan , 251 Eugene Medical Center P. Becker) Bldg. (Edward Lyle Rowan) Belford , Dale , 1219 American Bank Bldg. Piquet , Lee & Co., 200 Laraway Bldg. (Nathan (Dale Belford) W. Coleman, Roger L. Lee, Marvin E. Black , George & Co., 404 Selling Bldg. (George Piquet) Black, John F. Lee) Rubey , Edward E., Jr., 29 W. Eleventh Ave. Calhoun , John C., 1202 Equitable Bldg. (4) (Edward E. Rubey, Jr.) (John C. Calhoun) Winn , Shinn , Snyder & Co., 72 W. Broadway Carstensen , Farra & Pidcock , Pittock Block (Christian W. Brenden, Myron F. Pink­ (5) (Thomas H. Carstensen, Richard E. staff, Delos D. Shinn, Thomas Winn) Farra) Cooper , Sidney M., 433 Pacific Bldg. (Sidney Grant’s Pass M. Cooper) Herndon , Byron K., 112½ S. 6th (Byron K. Couch , Lloyd J., 1309 S. W. 13th Ave. (Lloyd Herndon) J. Couch) 368 American Institute of Accountants

OREGON (Continued) Davis , Pearce C., 2636 N. W. Cornell Rd. Rist, Cullen T., 723 Cascade Bldg. (Cullen (Pearce C. Davis) T. Rist) Dietrich , Oswald & Co., 824 American Bank Roberts , Walker E., 805 Dekum Bldg. Bldg. (Howard N. Dietrich, Jacob Oswald) (Walker E Roberts) Eiseman , Frank H., 902 Equitable Bldg. Sawtell , Goldrainer & Company , 471 Pit­ (Frank H. Eiseman) tock Block, (Donald B. Carmichael, James Ernst & Ernst , 421 S. W. 6th St. (4) (A. C. Goldrainer, A. R. Sawtell, Norman E. R. Taylor, Manager) Swanson) Faunt , Harold , 418 American Bank Bldg. Sharp & Young , 500 Failing Bldg. (E. E. (Harold Faunt) Sharp, O. A. Young) Gillingham , J. G., 709 Lewis Bldg. (Joseph Skelton , Harry D., 813 Public Service Bldg. G. Gillingham) (5) (Harry D. Skelton) Givens & Shafer , 444 Pacific Bldg. (John A. Smith , Burton M. & Co., 1117 Equitable Givens, Fred C. Shafer) Bldg. (Frank A. McMenamin, Jr., Burton M. Greaves , Card , 917 Public Service Bldg. (Card Smith) Greaves) Stratford , Hanson , Rush & Neely , Pacific Harrigan , Elwood , Equitable Bldg. (Elwood Bldg. (C. Wade Hanson, Guy R. Neely, Harrigan) Walker K. Rush, Richard C. Stratford) Haskins & Sells, 708 Public Service Bldg. Stratford , Visse & Co., Pacific Bldg. (Glen (4) (Aubrey C. Fullerton, Vernon Thomp­ R. McDaniel, Ralph B. Stratford, Harry son) C. Visse) Hatch , Alfred G., 1227 American Bank Bldg. Strowger , Wade , 1101 Cascade Bldg. (Wade (Alfred G. Hatch) Strowger) Hatfield , Roy H., 315 Spaulding Bldg. (Roy Sussman & Blauer , 810 Corbett Bldg. (4) H. Hatfield) (Henry S. Blauer, Benjamin M. Sussman) Haviland , McFaddin & Co., 520 Mead Bldg. Swint , Roy H., 1123 N. W. Glisan St. (Roy (John F. Haviland, Dwight E. McFaddin) H. Swint) Hutchison , Jolma & Co., 510 United States Todd , Kenneth C., 1227 American Bank Bldg. National Bank Bldg. (William P. Hutchison, (Kenneth C. Todd) Lawrence N. Jolma) Todd , Norman , 1227 American Bank Bldg. Janney , Hawkes & Co., 478 Pittock Block (Norman Todd) (Ruth G. Felton, John M. Hawkes, Philip Wald , John & Company , 1208 American Bank W. Janney) Bldg. (5) (Harold E. Jahn) Johnson , J. Frederick , 1817 S. E. Seventh Wells & DeLap , 716 Weatherly Bldg. (Virgil Ave. (J. Frederick Johnson) G. DeLap, M. D. Wells) Kimberling , D. O. & Co., American Bank Whitfield & Leo , Cascade Bldg. (Gene E. Bldg. (D. O. Kimberling) Leo, Herbert O. Whitfield) Kneeland , P. H. & Co., 1104 Public Service Bldg. (Willard A. Johnson, Richard C. Knee­ Wilson , Jay & Co., 803 Jackson Tower (5) land, Jack M. Noce) (Jay R. Wilson) Lesher , Ray H. Company , 1206 Equitable Wood , I. D. & Co., Mayer Bldg. (William H. Bldg. (Ray H. Lesher, August J. Turchi) Holm, Arie H. Langton, Robert I. Winslow, Logan , R. B., 6805 S. E. Milwaukie Ave. Ivan D. Wood) (Robert B. Logan) Workman , Shepard & Co., 925 Cascade Bldg. Maginnis , T. F., 933 Terminal Sales Bldg. (Allan L. Shepard, Norman Allan Workman) (T. F. Maginnis) Yergen and Meyer , 538 Mead Bldg. (James Mays , Wood and Esterholdt , Terminal Sales M. Herndon, Alford L. Lukens, James M. Bldg. (5) (Donald H. Wood) McGee, James E. Selder) McFaddin , Schmidt & Co., 416 Mead Bldg. (Lee E. Schmidt) Roseburg Milkes , B. H., 815 S. W. Yamhill St. (Bernerd Young , Montgomery & Co., 304 Pacific Bldg. H. Milkes) (Edward K. Montgomery, Leo F. Young) Niemi, Albert M., 1101 Equitable Bldg. (Al­ bert M. Niemi) Salem O’Blisk , Myles R., 319 Pittock Block (Myles Bowers , Davis and Hoffman , 315 Pioneer R. O’Blisk) Trust Bldg. (Floyd K. Bowers, Ward R. O’Connor , Paul ‘L’Roy , 820 Equitable Bldg. (4) (Paul ‘L’Roy O’Connor) Davis) Elliott , James I., 218 N. Liberty St. (James Olds , Jack W., 220 Corbett Bldg. (Jack W. Olds) I. Elliott) Jacobson , Jentzsch , Rector & Jones , 444 Pattullo & Wilson , 812 Public Service Bldg. (Paul A. Lewis, David S. Pattullo) Marion St. (E. W. Rector) Michaelis , Harvey A., 127 Pacific Bldg. Peat , Marwick , Mitchell & Co., 509 Ameri­ can Bank Bldg. (Raymond M. Alexander) (Harvey A. Michaelis) Piepenbrink and Kron , 603 Wilcox Bldg. The Dalles (Robert L Kron, William J. Piepenbrink) Pope , Hewitt & Loback , 603 Weatherly Bldg. Nelson and Rooper , 411 Washington St. (14) (John Loback, McNamara M. Pope) (Marshall W. Nelson) Price Waterhouse & Co., 1410 American Bank Bldg. (5) (H. W. McIntosh, Manager) Tillamook Ralston , Alten & Company , 320 Park Bldg. Griffiths , Frank R., P. O. Box 447 (Frank (5) (Irving Alten) R. Griffiths)

Pennsylvania Aliquippa Allentown Canson , Samuel A., 395 Franklin Ave. (Samuel Breidenthall , William R., 1555 Liberator A. Canson) Ave. (William R. Breidenthall) Firm List of Members 369

PENNSYLVANIA (Continued) Campbell and Levan , 902 Linden St. (L. Harrisburg Roy Campbell) Boyer , Lee E. and Company , 216 Pine St. Carr , Rowland , 507 Dime Bldg. (Rowland (Winfield E. Koehler) Carr) Dunn & Kreps, 229 State St. (Philip M. Faylor , Homer O., 315 Colonial Theatre Bldg. Dunn) (Homer O. Faylor) Fishel , Philip W., 216 Locust St. (Philip Gordin , Risser and Co., 607 Commonwealth W. Fishel) Bldg. (Earl T. Risser) Harkness , Joseph R., 124 Walnut St. (Joseph R. Harkness) Altoona Kuhn and Company , 403 Keystone Bldg. Young & Company , 1210 13th St. (J. W. (Guy H. Bogar, Joseph A. Coggins, Walter Oakes) F. Kuhn) Laventhol , Krekstein & Co., Blackstone Bldg. Ardmore (Lawrence N. Desaretz) Lindinger , Elmer J., 16 E. Lancaster Ave. Main and Company , Commerce Bldg. (A. T. (Elmer J. Lindinger) Contie, Joseph W. Kettering, Robert R. McCurdy, Jack A. Shindle) Beaver Falls Procasco , Charles E., 320 Dauphin Bldg. Snodgrass & Company , Masonic Bldg. (Charles E. Procasco) (Stewart R. Snodgrass) Schultz , H. A. and Company , Commerce Bldg. (Harry A. Schultz, David Sorin) Bethlehem Rice and Rice, 219 Telegraph Bldg. (Martin Aubert , Erma Ledich , 87 W. Broad St. (Erma Murray Baskin) Ledich Aubert) Snyder , Frank B., Box 881 (Frank B. Synder) Margolis , Harry & Co., Union Bank Bldg. Waggoner , Donald C., State Street Bldg. (Harry Margolis) (Donald C. Waggoner) Wildeman , John V., 100 Market St. (John Bloomsburg V. Wildeman) Yaverbaum and Company , 405 Dauphin Bldg. Achy , Russel E. (Russel E. Achy) (Leonard D. Goldring, Irving Yaverbaum, Bryn Mawr Samuel L. Yaverbaum) O’Neil, Hughes & Fisler, 816 Lancaster Ave. Havertown (Albert J. Fisler) Ralston , Frank K., 309 Brookline Blvd. Carbondale (Frank K. Ralston) Eckersley Accounting Service , First Na­ Hazleton tional Bank Bldg. (Robert N. Eckersley) Kline , Bernard H., 502 Hazelton National Clearfield Bank Bldg. (Bernard H. Kline) Learn , A. Sterling , Hazleton National Bank Scott and Rabe , County National Bank Bldg. Bldg. (A. Sterling Learn) (David F. Rabe, George Scott) Schwarz , Frederick A., 808 Markle Bank Clifton Heights Bldg. (Frederick A. Schwarz) Murphy , James J. (James J. Murphy) Hershey Drexel Hill Nark , Leon Edward , 19 Linden Ave. (Leon Guinan , Frank R. & Co., 84 Warrior Rd. Edward Nark) (Francis R. Guinan) Johnstown Heintzelman , F. Willard , 4026 Dayton Rd. (F. Willard Heintzelman) Brett, John J., 1202 First National Bank Bldg. (John J. Brett) Dubois McCartan , J. R. & Co., First National Bank Peterson and Kopp , 26 W. Long Ave. (La- Bldg. (James W. Miller, Manager) grant N. Peterson) Kingston Easton Moat , Harry E., 564 Gibson Ave. (Harry E. Degen , Messer and Company , 508 Alpha Moat) Bldg. (D. H. Messer) Neumoyer , Chas . Wm. & Company , 206 Lancaster Easton Trust Bldg. (Charles William Neu­ Bertz, Paul S., 537 W. Chestnut St. (Paul moyer) S. Bertz) Dorwart , William V., 516 Fulton Bank Bldg. Erie (William V. Dorwart) Culley , Harry B. and Company , 1403 G. Ernst & Ernst , 707 Griest Bldg., Penn Daniel Baldwin Bldg. (Robert F. Hauser­ Sq. (R. S. Allebach, Manager) man) Hatter , Harris & Beittel, 303 Fulton Na­ Ernst & Ernst , 1301 G. Daniel Baldwin tional Bank Bldg. (Austin M. Beittel, Joseph Bldg. (1) (I. S. Babbitt, Manager) V. Briggs, J. Paul McEllhenney) Monahan , Thomas A., Jr., 1418 G. Daniel Kimmel, Abram S., Fulton National Bank Baldwin Bldg. Thomas A. Monahan, Jr.) Bldg. (Abram S. Kimmel) Root & Company , Marine Bank Bldg. (J. Sheetz , J. Paul , 50 Spencer Ave. (J. Paul Douglas Smiley) Sheetz) Stine , Ralph E., 502 Fulton Bank Bldg. Forty Fort (Ralph Edward Stine) Glahn , J. Millard , 25 Owen St. (J. Millard Trout , Paul H., 205 Breneman Bldg. (Paul Glahn) H. Trout) Greensburg Lansdale Conti , George A., First National Bank Bldg. Fadeley , Edward Hubbert , 33 Lincoln Ave. (George A. Conti) (Edward Hubbert Fadeley) 370 American Institute of Accountants

PENNSYLVANIA (Continued) Gilbert, Early Lyman , 300 W. Main St. August , Maurice M., 12 S. 12th St. (Maurice (Early Lyman Gilbert, Early Lyman Gilbert, M. August) Jr.) Balen , A. Warner , 2301, 12 S. 12th St. (A. Powers , Lorin C., 533 Columbia Ave. (Lorin Warner Balen) C. Powers) Ballingall , William & Co., 2212 Lincoln- Liberty Bldg. (John B. Ballingall) Lebanon Bass , Samuel D., 923 Bankers Securities Bldg. Miller, Robert L. & Company , 428 Chestnut (Samuel D. Bass) St. (Edward A. Folmer, Robert L. Miller) Beck , Berk & Company , 1406 Fox Bldg. (Ed­ ward H. Beck, Maxwell H. Rasman, Roy B. McKeesport Rieder, Abraham B. Solow) Moeller , Erik S., 1400 Fawcett Ave. (Erik S. Beck , Rosen & Co., 1307 Bankers Securities Moeller) Bldg. (Alvin Rosen) Wintner , Harold , 145 Fifth Ave. (Harold Bell, Geo . D. & Co., 1062 Drexel Bldg. (Geo. Wintner) B. Bell, Geo. D. Bell) Berk & Berk , Western Savings Fund Bldg. Meadville (Irwin Berk) Bell and Company , 403 Trust Company Bldg. Berkowitz , Herbert, 1827 Land Title Bldg. (William J. Phelan) (10) (Herbert Berkowitz) First and Armstrong , 765 Park Ave. (James Berkowitz , Hyman B., 1827 Land Title Bldg. Alfred Armstrong, Jr.) (Hyman B. Berkowitz) Bernstein and Salkind , Broad and Locust Merion Station Sts. (Stanley J. Bernstein) Duffell , William R., 607 Zollinger Way Bernstein , Morris , 812 Packard Bldg. (2) (William R. Duffell) (Morris Bernstein) Bershad , Albert M. & Co., 1420 Walnut St. Morrisville (Joseph R. Goldfarb, Herbert C. Sarvetnick) Eby , A. James , 88 Fairview Ave. (A. James Berson , Harold , 603 Brown Bldg. (Harold Eby) Berson) Blumberg , William S., 1305 Vine St. (Wil­ New Castle liam S. Blumberg) lumenthal erman Sowersby & Sowersby , First National Bank B , H , 612 Market Street Na­ Bldg. (Francis E. Sowersby) tional Bank Bldg. (Herman Blumenthal) raverman rank Walker , Carbis & Associates , 707 Lawrence B , F P., 1401 Western Savings Savings & Trust Bldg. Thomas J. Donovan, Fund Bldg. (Frank P. Braverman) Carbis A. Walker) Brener , Max & Company , 1012 Fox Bldg. Weiner , Philip and Company , First National (Max Brener) Brown , Lawrence E. and Co ., 1917 Fidelity— Bank Bldg. (Philip Weiner, Sol Weiner) Philadelphia Trust Bldg. (Addison Reid Norristown Brown, William Edwin Dill) Dreslin , Robert G. and Company , 303 Norris­ Cades , Abraham , 227 Lafayette Bldg. (6) town Penn Trust Bldg. (Robert G. Dreslin, (Abraham Cades) David P. Harris) Cades & Company , 12 S. 12th St. (Ralph E. Follet , L. H., 1303 W. Oak St. (L. H. Cades) Follet) Clader , Will-A, 903 Packard Bldg. (Will-A Fry , Hoch & Morgan , Montgomery Trust Clader) Arcade (Clyde R. Fry, Vernon W. Morgan) Cohen , Albert C., 226 S. 15th St. (Albert C. Riccio , Leonard L., 504 Swede St. (Leonard Cohen) L. Riccio) Cohen and Blumenthal , 1411 Walnut St. Rieger , Stanley , 540 Swede St. (Stanley (Herman B. Blumenthal, Ernest M. Cohen) Rieger) Cohen , Harry K. & Company , 42 S. 15th St. (2) (Harry Cohen) Oil City Cohen , Morris J. & Co., 600 Bankers Securi­ Brewster, Maurice A., 504 Fair Bldg. ties Bldg. (Harry H. Cohen, Morris J. Cohen) (Maurice A. Brewster) Coughlin , Edw . A. & Co., 123 S. Broad St. Fox & Company , Oil City National Bank Bldg. (Edw. A. Coughlan) (Clarence J. Fox, John S. May) Creamer , Milton B., 1616 Western Savings Nern , Howard C., 206 Kresge Bldg. (Howard Fund Bldg. (7) (Milton B. Creamer) C. Nern) Dale , Ernest H., 1222 Lincoln-Liberty Bldg. (Ernest H. Dale) Philadelphia Diamond , A. L., 919 Bankers Securities Bldg. Acker , N. Del Roy , 1500 Walnut St. (N. Del (7) (A. L. Diamond) Roy Acker) Dubin , Irwin , 121 S. Broad St. (7) (Irwin Adler , Felix & Co., 1020 Lewis Tower Bldg. Dubin) (2) (Leonard Berg) Dukow , Albert N. and Company , 1411 Wal­ Adler , Irving M., 3011 W. Norris St. (Irving nut St. (2) (Albert N. Dukow, Irvin Rapo­ M. Adler) port) Adler , Morton H., 2021 Walnut St. (Morton Dunn , Howard M. & Co., 1238 Lincoln-Liberty H. Adler) Bldg. (Howard M. Dunn, Robert E. Levy) Alterman and Margolis , 1232 Bankers Securi­ Edwards & Edwards , 1202 Lewis Tower (Le­ ties Bldg. (Murray L. Alterman, Philip Isaac roy E. Edwards) Margolis) Egan , Daniel Albert, 4628 Old York Rd. Altman , Mullahy & Co., 1000 Bankers Securi­ (Daniel Albert Egan) ties Bldg. (Harry A. Altman) Eisenberg , Kostman & Co., 201 N. Broad St. Andersen , Arthur & Co., 117 S. 17th St. (3) (Warren L. Eisenberg) (Marion Foy Stone) Elfman , I. S., 12 S. 12th St. (I. S. Elfman) Axelrod , Murray M., 600 Bankers Securities Elias , Samuel J., 1023 Bankers Securities Bldg. (7) (Murray M. Axelrod) Bldg. (Samuel J. Elias) August , John J., 1700 Walnut St. (John J. Elkins , Harry S., 1326 Fairmount Ave. August) (Harry S. Elkins) Firm List of Members 371

PENNSYLVANIA (Continued) Emerson , F. B. & Company , 918 Girard Trust Haskins & Sells, 1638 Land Title Bldg. (10) Company Bldg. (Frederick Bradford Emer­ (Frank E. Gray, A. B. Richardson, John S. son) Schumann) Epstein , Max , 1011 Finance Bldg. (Max Ep­ Hass & Company , 1428 S. Penn. Sq. (Louis H. stein) Hass) Ernst & Ernst , 123 S. Broad St. (9) (J. H. Hauch , John P., 506 Brinton St. (John P. Hecht, C. M. Jones, William W. Jones, Hauch) Francis Murphey) Heaton , W. C. and Company , Fidelity-Phil­ Estes, Zink and Tait , 1035 Commercial Trust adelphia Trust Bldg. (9) (Charles W. Peter­ Bldg. (John P. Lally, Jr.) sen) Fahrer , Simon S., 16 S. Broad St. (Simon S. Heins , John & Co., 1421 Chestnut St. (Alfred Fahrer) C. Brombach, Stephen A. Girard William M. Feldman & Feldman , Market Street National Gwynn, James A. McQuail, Jr., Roger K. Bank Bldg. (Leonard Feldman) Nevius) Felzer, Jack H., 1606 Walnut St. (Jack H. Heller, Gottfried & Co., 12 S. 12th St. (Vic­ Felzer) tor J. Gottfried, Max Heller) Femia , Peter J., 7845 Temple Rd. (Peter J. Herr and Herr, 1701 Arch St. (John P. Herr) Femia) Hoffman , Bragin & Company , 1315 Walnut Fernald & Company , 110 S. 20th St. (Law­ St. (Joseph Bragin) rence H. Baberick, Earl L. Cox, Charles E. Holtzman , Robert M., 1522 Lincoln-Liberty Fernald, J. Leroy Vosburg) Bldg. (Robert M. Holtzman) Fisher , Samuel M., 1041 Commercial Trust Hotchkin and Dohan , Land Title Bldg. (Paul Bldg. (2) (Samuel M. Fisher) D. Dohan, Robert F. Hotchkin) Fox, Morris , 1411 Walnut St. (Morris Fox) Howe , William E. & Co., Lincoln-Liberty Fratkin , Ralph M. & Co., Market Street Na­ Bldg. (Geo. W. Campbell) tional Bank Bldg. (Ralph M. Fratkin) Huberfeld , Ralph , 1234 Devereaux Ave. (11) Gantman , Jack A. & Co., 121 S. Broad St. (Ralph Huberfeld) (7) (Jack A. Gantman, David Wexler) Hunziker , Charles C., 123 S. Broad St. Gitler, Isadore , 1315 North American Bldg. (Joseph P. Quinlan) (Isadore Gitler) Isaacman , Irving , 4645 N. Mervine St. Irving Glasberg , M. S. & Co., 1714 Bankers Securities Isaacman) Bldg. (7) (Meyer S. Glasberg, William Jacobs , Leiken & Co., 1106 Widener Bldg. Glasberg) (Arnold Jacobs) Glass , James E., Jr., 1932 Commercial Trust Jemison , Samuel & Co., 2116 Girard Trust Bldg. (Leonard W. Natthen) Bldg. (2) (Samuel M. Jemison) Glendening , Frank S. & Co., 1816 Lincoln- Jennings , Thomas F., 4800 N. Camac St. (41) Liberty Bldg. (Richard J. Gallagher, Frank (Thomas F. Jennings) S. Glendening) Jones , Emlyn E., 1415 Land Title Bldg. Glickman , Max , 426 S. 57th St. (Max Glick­ (Emlyn E. Jones) man) Jonik , Edward L., 545 N. 23rd St. (30) (Ed­ Glickman , Sydney , 1211 Chestnut St. (Sydney ward L. Jonik) Glickman) Kaercher , Charles W., 1518 Walnut St. Glickman , Berkovitz & Co., 1106 Fox Bldg. (Charles W. Kaercher) (3) (Leonard P. Glickman) Kahn , L. A. and Company , 1223 Bankers Gold and Gold , 1528 Walnut St. (Sidney J. Securities Bldg. (Leon A. Kahn, Samuel Gold) Resnikoff) Goldblum and Weiss, 629 Chestnut St. (Larry Katz , H. Louis , 1003 Lafayette Bldg. (6) (H. E. Weiss) Louis Katz) Keim, Hervey C., 1218 Girard Trust Bldg. Goldfarb , Hy , Widener Bldg. (Hy Goldfarb) (Hervey C. Keim) Goldenberg , Rosenthal Company , 12 S. 12th King and Company , 213 S. Broad St. (Mal­ St. (Benjamin Goldenberg, Leonard Koplin) colm Marryat) Goldsmiths ’ Accountants , 1616 Walnut St. Knorr , William F., 1900 Chestnut St. (Wil­ (Jack F. Adler, Charles J. Faunce, Philip N. liam F. Knorr) Goldsmith, Frank B. Johnson) Kopp , Fishman & Vogel , 829 Lewis Tower Goldstein & Goldstein , Lafayette Bldg. Bldg. (Simon S. Vogel) (Miriam Gerber Goldstein, Sidney B. Gold­ Krantz , B. Sidney , 1232 Bankers Securities stein) Bldg. (B. Sidney Krantz) Grant , Emanuel , 6635 McCallum St. (Eman­ Kreizman , Jack A., 1716 Cherry St. (Jack A. uel Grant) Kreizman) Greenspun & Goldberg , 710 Western Savings Landesman , Cohen & Co., 1410 Market Street Fund Bldg. (Martin L. Goldberg, Norman H. National Bank Bldg. Samuel Landesman) Greenspun) Landsburg , James M., Architects Bldg. (James Griffith and Company , 2300 Girard Trust M. Landsburg) Company Bldg. (2) (Oliver Drummond, Lasnik , William , 5319 Pentridge St. (William George R. Saunders, Richard R. Sooy, Wil­ Lasnik) liam R. Terres) Laventhol , Krekstein & Co., 1528 Walnut St. (2) (Leon B. Bernstein, Robert L. Ferst, Gross and Company , 919 North American Bldg. Stanley D. Ferst, Albert Goldstein, Isadore (Adolph M. Gross) H. Krekstein, Lewis J. Laventhol, Isadore W. Hackmaster , John W. & Co., 515 Public Newman, Isadore H. Rosenberg, George L. Ledger Bldg. (John W. Hackmaster) Rosenbloom) Handler , Benjamin , 1000 Liberty Trust Bldg. Lefferts, Wm. Reuben & Co., 1222 Lincoln- (Benjamin Handler) Liberty Bldg. (G. Henry Derrickson, Wm. Hare , Bready & Company , 1510 Real Estate Reuben Lefferts) Trust Bldg. (Frank E. Hare) Leonard , A. J. & Company , 1640 Lincoln- Harris , Frank W., Jr., 915 Lewis Tower Liberty Bldg. (J. H. Daly, Jr., Abraham J. (Frank W. Harris, Jr.) Leonard, Robert L. Leonard) Harris , Walter P., 410 S. 15th St. (Walter Levick , Auritt & Co., 1420 Walnut St. (Na­ P. Harris) than Auritt, Allan M. Levick) 372 American Institute of Accountants

PENNSYLVANIA (Continued) Levin , Albert J. & Company , 226 S. 15th St. Moxey , Edward P. & Co., 1421 Chestnut St. (Albert J. Levin) (Arthur T. Cameron, William A. Johnson, Levin , David Company , 1332 Bankers Securi­ Gordon A. Schofield) ties Bldg. (David Levin) Myers , Herbert, 1020 Bankers Securities Bldg. Levine , Simon H., 508 Market Street Na­ (Herbert Myers) tional Bank Bldg. (Simon H. Levine) Needleman , Samuel J., 1000 Liberty Trust Lichtenstein , Oscar S., 914 Walnut St. (Os­ Bldg. (Lawrence C. Harris, Samuel J. Needle­ car S. Lichtenstein) man) Lickman , B. M. & Company , Lewis Tower Neff, Sidney L., North American Bldg. (Sid­ Bldg. (Samuel Aronson) ney L. Neff) Link , Gross and Company , 1218 Chestnut St. Niden , Frank D. & Company , 1806 Girard (Harry S. Gross, Jules Link) Trust Company Bldg. (2) (Frank D. Niden, Linsalata , Joseph John 3701 N. Broad St. Melvin W. Niden) (Joseph John Linsalata) Novack , Bernard M., 606 Land Title Bldg. Linvill & Parry , 12 S. 12th St. (John Carle (Bernard M. Novack) Parry, Jr.) Novello , Alfred T., Western Savings Fund Livingston , Montgomery & Co., 1518 Walnut Bldg. (Alfred T. Novello) St. (Esper L. Dix, Joseph Dolphin, Donald O’Connell , Robert A., 1520 Widener Bldg. M. Livingston, John Morton, James S. Mont­ (Robert A. O’Connell) gomery, Jr., Alvin T. Peppier) O’Donnell , John J., 5328 N. Sydenhom St. Lucas , Edward W. & Co., 1411 Walnut St. (John J. O’Donnell) (Herman M. Steinberg) O’Neill, Thomas M. & Co., 2222 Lewis Tower Lutz , Edward J., 1601 Widener Bldg. (Edward (2) (George T. Olsson, Thomas M. O’Neill, J. Lutz) John W. Vondercrone, Jr.) Lybrand , Ross Bros . & Montgomery , Packard Peat , Marwick , Mitchell & Co., 1500 Walnut Bldg. (2) (George R. Drabenstadt, Clarence St. (Thomas Carroll, James J. Dougherty, R. Haas, George A. Hewitt, John Hood, Jr., Elmer L. Glover, Samuel H. Laverty, George James J. Mahon, Jr., Glenn O. Petty, T. Ed­ C. Lieb, Francis Small) ward Ross, Gustave F. Schweitzer, Harry H. Perrick , Isidore , 1017 Bankers Securities Bldg. Steinmeyer) (7) (Isidore Perrick) Lynch , J. Raymond , 915 Land Title Bldg. Preston & Company , 218 S. 4th St. (Henry (John Raymond Lynch) J. Preston, Harry K. Young) Mac Alpine , J. C. & Son , 1411 Walnut St. Price Waterhouse & Co., 123 S. Broad St. (John C. MacAlpine, Jr.) (9) (Jonathan O. Dickinson, Robert W. Wil­ Mac Neal , Keetz & Allen , 2013 Packard Bldg. liams) (S. Kenneth Allen, John J. Keetz, Kenneth Pure and Walzer , Bankers Securities Bldg. Forsythe MacNeal) (7) (Herman M. Walzer) Magen , George , 511 S. 4th St. (George Magen) Quigley , William J., Jr., 6647 N. 20th St. Magitson , Samuel W., 824 Commercial Trust (William J. Quigley, Jr.) Bldg. (Samuel W. Magitson) Rapoport , Segal and Lepoff , 501 Liberty Main and Company , 2222 Packard Bldg. (John Trust Bldg. (Nathan S. Lepoff) Sinclair Cowing, Joseph C. Hudson, Russel Reese, A. H. & Company , 1334 Widener Bldg. S. Hunsberger, LeRoy Layton, Jr., Ross S. (Arthur H. Reese) Tippin, Charles F. Toew) Rennick , Lavin , Dickerman & Brown , 1400 Malaski , Mitchel M., 914 Locust St. S. Penn Sq. (Louis J. Braitman, William (Mitchel M. Malaski) Brown, Julius G. Rennick, J. Irving Wein­ Markel and Rigby , 918 Land Title Bldg. (10) berg) (Gideon H. Markel, James Lord Rigby) Revell , Elwood B. & Co., 1411 Walnut St. Mathieson , Aitken & Co., 112 S. 16th St. (Elwood B. Revell) (2) (John N. Aitken, Jr., Norris D. Bunn, W. Ricker , Sheldon & Co., 1202 Morris Bldg. Charles Butscher, J. Cyril McGarrigle, Samuel (John L. Ricker, Walter E. Sheldon) W. Price, Henry T. Schug, Ralph L. Stauffer) Rishel , David H., 5515 Wissahickson Ave. McAlpine , Russell A., 617 Widener Bldg. (David H. Rishel) (Russell A. McAlpine) Rockey , Charles S. & Co., 1200 Bankers McCaffrey and Peters, 1717 Spruce St. Securities Bldg. (7) (Robert Caldwell, Jr., (Henry S. McCaffrey, William H. Peters, William Craemer, Jr., David M. Fillman, Wil­ Jr.) lard R. Ginder, Lawrence J. Klauder, Charles McCluskey , William D., Architects Bldg. S. Rockey, John H. Schenck, Clarence Q. (William D. McCluskey) West, Lester Wichterman, Sydney V. Young) McConnell & Breide n , 1932 Fidelity-Phil­ Root , Morris J., 610 Lafayette Bldg. (Morris adelphia Trust Bldg. (William L. Azpell, Jr., J. Root) Hugh R. Breiden, Howard H. McConnell, Rose , A. M. & Company , 1027 Bankers Secu­ Harry C. Messinger, Lawrence J. Scully) rities Bldg. (Arthur H. Abramson, Aaron M. McDevitt , John F., 123 S. Broad St. (John Rose) F. McDevitt) Ross, Leonard H., 1414 S. Penn Sq. (Leon­ Medoff & Medoff , 910 Fox Bldg. (David M. ard H. Ross) Medoff) Ross, M. H. & Co., 1411 Walnut St. (Morris Miller, George A. & Co., 1520 Girard Trust H. Ross) Company Bldg. (H. Edward Slough) Rudney & Rudney , 910, 1422 Chestnut St. Miller, Osteroff & Fair , 1616 Walnut St. (Allen E. Rudney, Frank M. Rudney) (3) (Manuel E. Miller) Rudolph , Palitz & Co., 732 Land Title Bldg. Mitchell , A. Robert , 215 S. Broad St. (A. ( Louis R. Palitz, Louis Rudolph) Robert Mitchell) Russman , Max , 1232 Bankers Securities Bldg. Moll , Robert F. & Co., 1005 Public Ledger (Max Russman) Bldg. (Robert F. Moll) Savar , Milton J., 629 Comercialm Trust Bldg. Morgan & Company , 1420 Walnut St. (Howard (Milton J. Savar) W. McClurken) Schafer , Esler D., 1509 Land Title Bldg. Morton , Arthur F. & Co., Girard Trust Com­ (Esler D. Schafer) pany Bldg. (Arthur F. Morton, Robert Scott Schindler , Sol D. & Co., 1105 Widener Bldg. Noone) (Henry B. Rosenfeld, Sol D. Schindler) Firm List of Members 373

PENNSYLVANIA (Continued) Schmidt , Walker & Stott , 1416 Chestnut St. Wheeler , Crosbie and Company , 121 S. Broad (Joseph S. Schmidt, Robert J. Walker) St. (7) (Dean B. Seiler) Schwartz & Mayer , 1218 Chestnut St. (Max Williams , Roy E. & Co., 1201 Chestnut St. S. Mayer, Irving H. Schwartz) (Sidney S. Shulman) Schwartz , Ralph , 1204 Land Title Bldg. Willis, Alexander , 2216 N. Graham St. (Ralph Schwartz) (Alexander Willis) Schwartz , Sylvan & Co., 1416 Market Street Wilson , Andrew S. 1024 Foulkrod St. (An­ National Bank Bldg. (Sylvan Schwartz) drew S. Wilson) Schwerin , E. M. and Company , Packard Bldg. Wilson & Quinlan , 2300 Lincoln-Liberty (2) (Joseph Piasecki, E. M. Schwerin) Bldg. (Thomas J. Quinlan) Scovell , Wellington & Company , Liberty Wolf and Company , 1616 Walnut St. (Murray Trust Bldg. (Eugene H. Ogdin, Manager) C. Hotchkiss, Oscar V. Wallin, Philip George Shanholtz , David , 1505 Race St. (David Zink, Jr.) Shanholtz) Wright , H. Winfield & Co., 1802 Spring Gar­ Shapey , Ralph , 6337 Oakland St. (Ralph den St. (H. Winfield Wright) Shapey) Yampolsky , Louis J., 803 Jefferson Bldg. Shapiro , D. H. Company , 1616 Walnut St. (Louis J. Yampolsky) (Charles Fisher, David R. Gettlin, Elmer I. Young , Arthur & Company , 123 S. Broad St. Rosen, Davis H. Shapiro) (9) (William D. Conklin) Sherratt , William , 1415 Land Title Bldg. Zamrin , Sidney K., 1537 Chestnut St. (Sid­ (William Sherratt) ney K. Zamrin) Shreibman , Oscar , 1015 Chestnut St. (Oscar Shreibman) Pittsburgh Simons , Wachs & Company , 2140 Land Title Bachrach , Sanderbeck & Company , 1508 Bldg. (David Victor Wachs) Farmers Bank Bldg. (Michael D. Bachrach, Singer , Victor L., 603 Lewis Tower Bldg. Paul Katzen, John R. McKeever, J. Maxwell (Victor L. Singer) Neely, William W. Nuernberg, Lawrence P. Sklar , William E., 1518 Walnut St. (Wil­ Quill, Adrian F. Sanderbeck, Murry H. liam E. Sklar) Swartz) Sklar , Carmosin & Company , 910 Bankers Balmuth , Nathan P., 3010 Grant Bldg. (Na­ Securities Bldg. (7) (Milton Carmosin, Clem­ than P. Balmuth) ent Perlman, Irvin Sklar) Barnes & Company , 1707 Clark Bldg. (E. A. Sladek , Joseph F., 401 N. Broad St. (Joseph Ford Barnes) F. Sladek) Bielau , O. T. & Company , 437 Grant St. Smith , Daniel G. & Co., 1403 Bankers Secu­ (Otto T. Bielau, Harry Coon, Walter J rities Bldg. (David D. Fishman, Daniel G. Tierney) Smith) Chiurazzi & George , 506 Standard Life Bldg. Speakman , Frank M., 456 Bourse Bldg. (Frank (Thomas L. George) M. Speakman) Cohen , Joseph B., 610 Berger Bldg. (Joseph Stein , Louis , 1520 Lewis Tower Bldg. (Louis B. Cohen) Stein) Colledge , William W., 1200 Jones Law Bldg. Steinberg , I. K. and Son , 1505 Race St. (Sid­ (William W. Colledge) ney Steinberg) Collins & Company , 2043 Oliver Bldg. (Ger­ Steinberg , Spiegel and Feldman , 309 Walnut ald I. Collins) St. (Leonard J. Feldman, Murray Spiegel, Conniff , Eugene A. Company , 717 Park Bldg. Benjamin Steinberg) Eugene A. Conniff) Stredler and Stredler , 909 Market Street Na­ Conrad , R. K., 1917 Henry W. Oliver Bldg. (R. tional Bank Bldg. (Nathan H. Stredler) K. Conrad) Tait , Weller & Baker , 225 S. 15th St. (2) Crawford and Ellenbogen , 1412 Berger Bldg. (Arnold N. Parris, Frank M. Tait, Robert (Joseph Ellenbogen) L. Weller) Culley , Harry B. and Company , 905 Clark Talus , Melvin , Lewis Tower Bldg. (Melvin Bldg. (22) (George W. Long, Manager) Talus) Custer , Guy F., 407 Biddle Ave. (21) (Guy F. Tolan , Joseph F., 3234 Lewis Tower (Joseph Custer) F. Tolan) Diamondstone , Julius , Clark Bldg. (Julius Tonkinson , J. F., Jr., 2204 St. James St. (J. Diamondstone) F. Tonkinson, Jr.) Epstein & Tabor , 913 Plaza Bldg. (19) (A. J. Trimble & Niessen , 1008 Western Savings Fund Bldg. (Charles E. Niessen) Epstein, Harry P. Tabor) Turner , Crook and Zebley , 1530 Chestnut Ernst & Ernst , 2912 Grant Bldg. (19) (Ross St. (Richard H. Crook, Robert D. Seagraves, K. Conaway, Thomas N. Herreid, John R. Clarence L. Turner, John H. Zebley, Jr.) Ranson) Vallei , FRANK, 1126 Widener Bldg. (Frank Frey , Lee, 3201 W. Liberty Ave. (Lee Frey) Vallei) Gabell , Kessler Co ., 321 Boulevard of the Van Dusen , Clarence H., 615 Chestnut St. Allies (22) (Frank C. Gabell) (Clarence H. Van Dusen) Gould , W. H. A., Empire Bldg. (W. H. A. Waldbaum , Rockower & Co., 1422 Chestnut Gould) St. (Ephraim Hoffman, A. B. Waldbaum) Haskins & Sells, 2103 Farmers Bank Bldg. Watson , George K. & Company , 123 S. Broad (22) (A. Chester Livengood, A. F. Wagner) St. (M. Edward Drayer, Paul K. Gotwald, Hausman & Kettering , 303 Plaza Bldg. (Ken­ George K. Watson, Harold J. Watson, H. neth C. Kettering) Oscar Zimmerman) Hemphill , Adley W., 1544 Shady Ave. (Ad- Watt , Alexander Henry , 1346 Chestnut St. ley W. Hemphill) (Alexander Henry Watt) Hersperger & Co., 830 Grant Bldg. (H. R. Webb, Erma P., 1700 Walnut St. (Erma P. Hersperger, John F. Love) Webb) Weinrott , Edgar R., 1420 Walnut St. (Ed­ Horovitz , Samuel , 1505 First National Bank gar R. Weinrott) Bldg. (Samuel Horovitz) Weissinger , Charles & Co., 138 N. 17th St. Horwath & Horwath , Oliver Bldg. (Herbert (Charles Weissinger, Charles Weissinger, Jr.) M. Howson) 374 American Institute of Accountants

PENNSYLVANIA (Continued) Kelly and Willison , 807 Benedum-Trees Volovic , Andrew , 1907 Clark Bldg. (Andrew Bldg. (Lewis A. Cima, Paul J. Kelly) Volovic) Komlyn & Company , 1505 Law and Finance Wechsler and Levine , 206 Law & Finance Bldg. (Nicholas Komlyn) Bldg. (Jesse Casselhoff, Irving A. Wechsler) Koos, Theodore L., 211 Elm St. (Theodore L. Wehrheim , R. E. & Company , Investment Bldg. Koos) (Regis E. Wehrheim) Leuin , Macy L., 443 Union Trust Bldg. (Macy Wright , Clarence L., 4010 Shoreham St. L. Leuin) (Clarence L. Wright) Love , P. A. & Company , 915 Plaza Bldg. (Percy Young , Arthur & Company , 430 Seventh Ave. A. Love) (19) (John P. Brown, John L. Harvey, Jr.) Luick , Carl , 614 Plaza Bldg. (Carl Luick) Young , Ralph W., 1433 Oliver Bldg., (Ralph Lybrand , Ross Bros . & Montgomery , Oliver W. Young) Bldg. (22) (William F. Marsh) Main and Company , First National Bank Bldg. Punxsutawney (M. C. Conick, Arthur R. Englehart, Law­ Springer , Clarence S., 404 N. Findley St. rence H. Hufnagel, Albert Lawrence Jacobs, (Clarence S. Springer) John F. Macha, Frank Wilbur Main, Howard W. Maloy, Gwilyn G. Thomas, Howard G. Quakertown Womsley, Robert G. Yinger, James Henry Sullivan , Timothy F. X., P. O. Box 35 Young, Jr.) (Timothy F. X. Sullivan) Martucci , Peter J., 201 Manufacturers Bldg. (Peter J. Martucci) Reading McCartan , J. R. & Co., 1208 Commonwealth Baker , Ernest C., 230 N. 5th St. (Ernest C. Bldg. (J. R. McCartan) Baker) Miller-Morgan Company , 2401 Grant Bldg. Beard , John A. & Company , 632 Washington (Joseph H. MacNaughton, Edward O. Miller) St. (John A. Beard) Moses , Eric, 803 Clark Bldg. (Eric Moses) Ernst & Ernst , 604 Colonial Trust Bldg. Muchow and Company , Park Bldg. (Robert (Frank B. Carll) Logie, William G. Muchow) Herr, Robert R., 24 N. 6th St. (Robert R. Peat , Marwick , Mitchell & Co., 1044 Henry Herr) W. Oliver Bldg. (John F. Moeller) Johns , Paul A., 632 Washington St. (Paul A. Price Waterhouse & Co., 439 Seventh Ave. Johns) (19) (Edwin C. Chinlund, Robert M. Griffiths, Jung , F. W., 315 Berks County Trust Bldg. J. Woodrow Mathews) (F. W. Jung) Royston , W. T. Company , 1203 Farmers Bank Kane , James R., 24 N. 11th St. (James R. Bldg. (William T. Royston, William E. Kane) Satler) La Manna , Jerome A., 632 Washington St. Rush & McGonigle , 705 Grant Bldg. (James (Jerome A. LaManna) J. McGonigle, Wilfred D. Rush) Schlippert , Field & Company , 526 Court St. Sabel , George J. & Company , 1003 Farmers (R. F. Schlippert) Bank Bldg. (George J. Sabel) Sponagle , Alvin W. & Company , 100 Baer Schneider , A. L., 429 Fourth Ave. (A. L. Bldg. (Harry F. Haag, Mark Reber) Schneider) Turner , Crook & Zebley , 35 N. 6th St. (J. Scully , Vincent C. A., 1604 First National Craig Aikins) Bank Bldg. (Vincent C. A. Scully) Wenger , Raymond J., 207 Baer Bldg. (Ray­ Sheppard & Company , 1827 Oliver Bldg. mond J. Wenger) (Lorenzo Lee Driggs, Charles C. Sheppard, Wilson , F. Ferrer, 225 N. 5th St. (F. Ferrer John D. Sheppard, Henry Walter Uffelman, Wilson) Clifton L. Young) Sisterson , D. G. & Company , 1804 Grant Bldg. Sayre (J. R. Miller, M. S. Sieger, Douglas G. Sister- Van Lewen , L., 135 W. Lockhart St. (L. Van son) Lewen) Snodgrass & Company , 1102 Park Bldg. (B. D. Snodgrass) Schuylkill Haven Snyder , Ellinger & Davies , 1308 Farmers Botz , James H., 10 Avenue D (James H. Botz) Bank Bldg., (Walter J. Bright, Leo C. Mulvi­ hill, Irwin C. Snyder) Scranton Sproul , R. C. & Sons , 600 Grant St. (Robert C. Sproul) Barlow & Peterson , 215 N. Washington Ave. Stanny , Norbert F., 2003 Commonwealth (William H. Peterson) Bldg. (Norbert F. Stanny) Bell, Grant L., 604 First National Bank Bldg. tephens ompany (Grant L. Bell) S & C , 1405 Investment Bldg. Eckersley Accounting Service , Scranton- (Leo J. Stephens) Lackawana Trust Bldg. (Vance L. Eckersley) Sperling , Max R., 608 Berger Bldg. (Max R. Mulherin , Francis X., 312 Rehrig Bldg. Sperling) (Francis X. Mulherin) Suto & Cengia , 1023 Grant Bldg. (19) (Bruno Nasser , William R., 706 Connell Bldg. (Wil­ A. Cengia, Alexander L. Suto) liam R. Nasser) Sutton & Company , Fifth & Wilkins Ave. Renard , R. G., Chamber of Commerce Bldg., (William Stanborough Sutton) (R. G. Renard) Tishman , Stanley , 202 Fifth-Grant Bldg. Sicherman , Irving , 307 Miller Bldg. (Irving (Stanley Tishman) Sicherman) Torrence and Glausser , 502 Renshaw Bldg. Stowe , William D., 812 Sunset St. (William (Grant Harold Glausser, Robert W. Tor­ D. Stowe) rence) Wilensky , Alvin , 611 Connell Bldg. (Alvin Touche , Niven , Bailey & Smart , 504 Grant Wilensky) Bldg. (19) (Robert M. Trueblood) VOLLBRECHT, CHARLES M. ASSOCIATES, 1208 Sharon Law & Finance Bldg. (Charles M. Voll­ Bell and Company , First National Bank Bldg. brecht) (William P. Goodrick) Firm List of Members 375

PENNSYLVANIA (Continued) Elliott -Finucane & Co., 15 Vine Ave. (James Wayne A. Elliott) Hughes , T. Morgan , Jr., 106 N. Aberdeen Ave. Shenandoah (T. Morgan Hughes, Jr.) West, Dennis , 619½ W. Sheridan Rd. (Den­ nis West) Waynesburg Milinovich , M. A., 408 Peoples Bank Bldg. Smethport (Michael A. Milinovich) Swanson , Curtis & Company , Gallup Bldg. (Kelison R. Helms) Wilkes-Barre State College Dobson Accounting Service , 98 S. River St. (W. F. Dobson) Dill and Rowland , 12 Glennland Bldg. (E. G. Johnston , George A. & Co., 410 Brooks Bldg. Dill, Charles J. Rowland) (George A. Johnston) Stroudsburg Laventhol , Krekstein & Co., 642 Miners Na­ tional Bank Bldg. (Alexander E. Loeb) Crane , Herbert B., 18 S. 7th St. (Herbert B. Marcus , Abraham , 317 Brooks Bldg. (Abra­ Crane) ham Marcus) Shaffer and Murzin , 415 Miners National Titusville Bank Bldg. (David L. Murzin, Joseph Shaf­ Price, Jack , 202 Second National Bank Bldg. fer) (Jack Price) Stapleton , John T., Deposit & Savings Bank Bldg. (John T. Stapleton) Tyrone Williams , Joseph H., 200 Brooks Bldg. Schell , Oliver F., 1100 Logan Ave., (Oliver (Joseph H. Williams) F. Schell) Williamsport Uniontown Myers , L. Clifford , 9 W. 3rd St. (L. Clifford Harper , Robert M., 7 Beeson Blvd. (Robert M. Harper) Myers) Whiting , John W., Jr., 216 First National Tenney and Company , 817 Second National Bank Bldg. (Ned L. McClure) Bank Bldg. (John W. Whiting, Jr.) Winn , William R., 306 Williamsport National Warren Bank Bldg. (William R. Winn) Swanson , Clarence O., 304 Fourth Ave. (Clarence O. Swanson) York Miller and Miller, 127 E. Market St. (Wil­ Washington liam H Miller, Jr.) Sproat & Clark , 73 S. Main St. (C. Ross Ness, Harry & Company , 123 E. Market St. Sproat) (Wilbert J. Nace, Harry Ness) Stormwind , A. L., 608 Washington Trust Bldg. Seligman & Nathanson , 110 S. Beaver St. (Abraham L. Stormwind) (Aaron Nathanson)

Rhode Island

Newport Drummond , Russell E., 610 Industrial Trust Hoff , Donald V., 26 Washington Sq. (Donald Bldg. (Russell E. Drummond) V. Hoff) Ernst & Ernst , 111 Westminster St. (3) (Russell C. Harrington) Pawtucket Ford , Earle F., 1129 Industrial Trust Bldg. (Earle F. Ford) Heald , John E., 279 Broadway (John E. Gereboff , Samuel , 1221 Industrial Trust Bldg. Heald) (Samuel Gereboff) Godfrey , Albert E., 1416 Industrial Trust Providence Bldg. (Albert E. Godfrey) Alger and Blackway , 31 Canal St. (Howard Harris & Gifford , 15 Westminster St. (Seth C. Blackway) B. Gifford, Townes M. Harris) Berkowitz , Samuel M., 86 Weybosset St. Kuperman , Glass & Company , 936A Industrial (Samuel M. Berkowitz) Trust Bldg. (3) (Elliott E. Dittleman) Blackman & Blackman , 1209 Industrial Trust Lee, Eric A., 1709 Industrial Trust Bldg. Bldg. (Abraham Blackman, Edward Black­ (Eric A. Lee) man) Lee, Henry J., 200, 144 Westminster St. Brown , Harry C., 611 Industrial Trust Bldg. (Henry J. Lee) (Harry C. Brown) Lees, Baer & Hanover , 533 Industrial Trust Burke , Franklin A., 49 Westminster St. Bldg. (Albert H. Baer, Henri L. Brindamour, (Franklin Averill Burke) John H. Hanover, William T. Lees) Clegg , George B. & Company , 49 Westminster O’Brien , E. L. & Company , 2504 New Indus­ St. (George B. Clegg, Jr.) trial Bldg. (Andrew J. McMahon, Edmund Cohn , Newton B., 87 Weybosset St. (Newton B. Cohn) Leo O’Brien) Comery , Davison & Jacobson , 1022 Industrial Over , Ormiston and Company , Hospital Trust Trust Bldg. (Richard T. Comery, Ernest H. Bldg. (Spencer H. Over) Davison, John H. Drury, James V. Hoye, Paul Picchione , Nicholas & Company , 1230 In­ A. Jacobson) dustrial Trust Bldg. (Nicholas Picchione) Connor , Paul J. & Co., 17 Exchange St. (3) Price Waterhouse & Co., 15 Westminster St. (Paul J. Connor) (3) (C. R. Union, Manager) Cowan and Elwell, 111 Westminster St. Rex and Fielding , 604 Hospital Trust Bldg. (Ronald W. Lawton) (Ralph R. Fielding) 376 American Institute of Accountants

RHODE ISLAND (Continued) Shea , Quinlan J., 15 Westminster St. (Quin­ Woonsocket lan J. Shea) Christiansen and Company , 409 Hospital Sparrow & Johnson , 171 Westminster St. Trust Bldg. (Carl W. Christiansen, George T. (Robert E. Sparrow) Helm, John J. Hourigan, Howard Webster Taylor , Richard W. A., 146 Westminster St. Jones) (Richard W. A. Taylor) Du Rocher , Armand D., 99 Main St. (Armand Ward , Fisher & Company , 2400 Industrial D. DuRocher) Trust Bldg. (Edward C. Daley, Ernest L. McMurtrie , Arthur , 38 Barton St. (Arthur Goodman, C. Watson Scott) McMurtrie) Welch , F. E. & Company , 2008 Industrial Trust Bldg. (Francis E. Welch)

South Carolina Anderson McGregor , C. C. & Co., 1316 Washington St. Coppage , Carlos F., Sr., 109½ W. Benson St. (G. M. Williams) (Carlos F. Coppage, Sr.) Searson , Louis A., 1845 Assembly St. (Louis Andrews Thayer , George M., P. O. Box 1201 (George M. Thayer) Bell and Bell, P. O. Box 386 (Clifford T. Wilson , W. G., Jr., 309 Carolina Life Bldg. Bell, Sr.) (Walter G. Wilson, Jr.) Camden Wingate and Kight , Palmetto Bldg. (R. L. Kight) Bruce , Robert A. & Co., 200 Professional Bldg. (Robert A. Bruce) Greenville Charleston Burgess , James F., 222 Lawyers Bldg. (James F. Burgess) Daniell , E. Roy , 39 Broad St. (E. Roy Elliott , Davis & Company , 7 Pendelton St. Daniell) (Merrill C. Patten) McKnight , George G., 12 Broad St. (George Leach , J. C., 104 Lawyers Bldg. (J. C. Leach) G. McKnight) Palm & Harris , 315 South Carolina Bank Bldg. Powers , Martin T., 56 Broad St. (Martin T. (John M. Palm, Wm. P. Harris) Powers) Proctor , John C., 105 W. 4th St. (John C. Muckenfuss , William F. and Associates , Proctor) P. O. Box 815, (William F. Muckenfuss) Riggins , J. Harlon & Company , Box 2363 Schleeter and Monsen , 39 Broad St. (Magnus (J. Harlon Riggins) A. Monsen, Oscar William Schleeter) Whitmire , H. Grady , 501 Masonic Temple Tanenbaum , Max M., 507 Peoples Bldg. (Max (H. Grady Whitmire) M. Tanenbaum) Winn , John C., 307 Masonic Temple Bldg. Clover (John C. Winn) Jackson , Joe L., (Joe L. Jackson) Greenwood Wallace , Braxton C., Textile Bldg. (Braxton Columbia C. Wallace) Boyle , Pringle , 813 Harden (Pringle Boyle) Cannon , F. E. and Company , P. O. Box 5153 Laurens (F. E. Cannon) Clarkson , A. C. & Company , 1101 Liberty Roper , R. B., Box 153 (R. B. Roper) Life Bldg. (1) (A. C. Clarkson, Jr.) Commercial Audit Company , 1316 Washing­ Spartanburg ton St. (C. C. McGregor) Dodge , L. C., Montgomery Bldg. (L. C. Dodge) Derrick , Stubbs & Stith , 1226 Sumter St. McRae , Allen M., 1002 Montgomery Bldg. (N. E. Derricks, H. Talcott Stith, Jr., W. J. (Allen M. McRae) Stubbs, Jr.) Searson , W. Arnold , 710 Andrews Bldg. (W. Edgar , Wesley B., 1310 Lady St. (1) (Wesley Arnold Searson) B. Edgar) Finch , Raymon R. & Co., 1226 Sumter St. Summerville (Raymon R. Finch) Anderson , Bradford E., P. O. Box 1002 Fitzgerald , Marion G., 1006 Marion St. (Marion G. Fitzgerald) (Bradford E. Anderson) Hunt , J. W. and Company , South Carolina National Bank Bldg. (J. W. Hunt, Thomas A. Sumter Waites, Jr.) Stoudenmire , Sigmund Welch , Shelor Bldg. Lasley , William , 304 Palmetto Bldg. (Wil­ (Sigmund Welch Stoudenmire) liam Lasley) Lewis, Adlai Richard , P. O. Box 124 (Adlai Walterboro Richard Lewis) Moysey , Edward D., (Edward D. Moysey)

South Dakota Aberdeen Heims, Harold S., Box 1162 (Harold S. Hagenson , S. N., 601 N. Main (Sylvan Hagen­ Heims) son) Raymond , Robert H., 615½ Main St. (Robert Rapid City H. Raymond) Anderson , M. F., 2 Elks Bldg. (M. F. Ander­ Schouweiler , S. S., 607½ St. Joe (S. S. son) Schouweiler) Firm List of Members 377

SOUTH DAKOTA (Continued) Sioux Falls Sorensen , John W., 107 E. 11th St., (John Morgans , Thomas J., Jr., 901 National Bank of W. Sorensen) South Dakota Bldg. (Thomas J. Morgans, Jr.) Young , Clarence R., 902 National Bank of Scholten , Henry A., National Bank of South South Dakota Bldg. (Clarence R. Young) Dakota Bldg. (Henry A. Scholten) Yankton Hobbs , Harry H., Box 409 (Harry H. Hobbs)

Tennessee Bristol Knoxville Good , Alton L., 29 6th St. (Alton L. Good) Adams , Elliott D., 301 Commercial Bank Bldg. Richards & Richards , Light & Power Bldg. (Elliott D. Adams) (Mark D. Richards) Carpenter , R. A., 409 Park National Bank Bldg. (R. A. Carpenter) Chattanooga Davis & Plummer , 412 Empire Bldg. (W. Ben Battle & Battle , 913 Volunteer Bldg. (Lee H. Davis) Battle, Richard T. Battle) Gillespie & Sherrod , 210 Commercial Bank Buffon , Clifford D. and Associates , 436 Bldg. (Keith G. Sherrod) Volunteer State Life Bldg. (Clifford D. Buf­ Henry , Joe E., 713 Empire Bldg. (Joe E. fon) Henry) Draewell , O. T., 825 James Bldg. (O. T. Jones , Homer K. & Co., P. O. Box 506 (H. Draewell) Clay Jones) Duff , Robert F., 817 Broad St. (Robert F. Miller, Albert M., 204 Flatiron Bldg. (Al­ Duff) bert M. Miller) Foster , John I. and Company , 1016 Chatta­ Penland , Joe D., P. O. Box 191 (Joe D. Pen- nooga Bank Bldg. (John I. Foster, Nathan E. land) Underwood) Siegel , Miles, 204 Vester Bldg. (Miles Siegel) Hardy , J. H., 1029 Chattanooga Bank Bldg. Timmons Audit Company , Burwell Bldg. (Bu­ (J. H. Hardy) ford A. Timmons) Hazlett , Roy D. and Associates , 715 Hamil­ ton Bank Bldg. (Roy D. Hazlett, Thomas S. Maryville Lewis, Jr.) Gillespie and Sherrod , Box 328 (A. C. Gilles­ Hixson and Scrudder , 1014 Chattanooga Bank pie) Bldg. (2) (Dewey G. Hixson) Johnson , Orville E. and Associates , 1219 Memphis Hamilton National Bank Bldg. (2) (Orville Ahlberg & Laird , 210 Madison Ave. (Charles E. Johnson, Robert E. Johnson) R. Ahlberg, James K. Laird) Kleinau , Glenn R., 2006 McCallie Ave. Anderson , Keith B., 608 Commerce Title (Glenn R. Kleinau) Bldg. (Keith B. Anderson) Lewis, D. L., Jr., 1120 Volunteer State Life Barnard and Owens , 779 Shrine Bldg. (3) Bldg. (D. L. Lewis, Jr.) (Ray E. Barnard, Albert Theodore Owens, Lockerby , C. H., 703 James Bldg. (2) (Charles Sr.) Herbert Lockerby) Carter , M. O. Company , P. O. Box 163 (1) McKenzie & McKenzie , 401 Oak St. (James (M. O. Carter, R. M. Hasselle, W. R. Junkin, E. McKenzie, William C. McKenzie) Clinton R. Pearson, P. F. Ridgway, J. C. Menefee , John T., 1115 Volunteer Life Bldg. Sims) (John T. Menefee) Cobb , Oliver P. & Company , 205 Hotel Pea­ Swafford , Carl A., 1023 Chattanooga Bank body (Robert S. Carney, Oliver P. Cobb, Oli­ Bldg. (Carl A. Swafford) ver P. Cobb, Jr., Benjamin F. Sullivan, Jr., Turnbull , Fred S., 1220 James Bldg. (Fred­ H. Landrith Thomas) erick Syme Turnbull) Copeland , George P., 215 Madison Ave. Winer , Meyer and Associates , 934 Volunteer (George P. Copeland) Bldg. (Louis E. Ogle, Meyer Winer) Cox, Ronald C., 604 Sterick Bldg., (Ronald Dyersburg C. Cox) Dallas , James L., 205 Towers Bldg. (James Alexander , W. P., Jr., 205 First Citizens Na­ L. Dallas) tional Bank Bldg. (William P. Alexander, Ernst & Ernst , 67 Madison Ave. (3) (Rus­ Jr.) sell E. Latshaw, Manager) Jackson Garfinkel , Bernard J., 81 Madison Bldg. (Bernard J. Garfinkel) Branham and Arnold , First National Bank Hudson , Clyde C., 1238 Commerce Title Bldg. Bldg. (Henry Grady Arnold, R. E. Branham) (Clyde C. Hudson) Johnson City Hull , Donald T., 618 Columbian Mutual Tower (Donald T. Hull) Atkins , Talmadge W., 708 W. Maple St. (Talmadge W. Atkins) Jay , Harry M. and Associates , 1301 Colum­ Hinderer -Baylor Associates , 408½ S. Roan bian Mutual Tower, (Hal Canary, Harry M. St. (Edward N. Backus, Everett R. Baylor, Jay, Tennie C. Leonard, John J. Lux) H. F. Hinderer) Jones , George B., P. O. Box 1333 (George Hull , A. T. & Sons , Tennessee National Bank B. Jones) Bldg. (A. H. Hull) Jones , Homer K. & Company , 615 Falls Bldg. (Homer K. Jones, Robert Hale Jones) Kingsport Jones , Wm. Hunter , 926 Exchange Bldg. Burk , Dent K. Associates , First National (Wm. Hunter Jones) Bank Bldg. (R. Carl Counts) Maloney , Robnett and Barclay , 414 Falls Hinderer -Baylor Associates , P. O. Box 42 Bldg. (William A. Barclay, Alfred E. Rob­ (Richard F. Bailey, John St. C. Werth) nett) 378 American Institute of Accountants

TENNESSEE (Continued) Marshall & Beatley , 733 Exchange Bldg. (J. Nashville Jay Beatley) Allen , Martin & Co., 1018 Third National Matthews , James A. & Company , Manhattan Bank Bldg. (James W. Allen, Herman D. Bank Bldg. (James A. Matthews, Harrison Bradley, James Carmon Davis, William L. M. Spain, Jr.) Martin) Miller, Burk Company , 402 Commerce Title Anderson , R. D. & Associates , 707 Third Na­ Bldg. (William D. Burk, John S. Miller) tional Bank Bldg. (R. D. Anderson) Minor & Moore , 2907 Sterick Bldg. (L. S. Compton , Holt & Company , 1125 Church St. Minor) (3) (Willard W. Holt) Peat , Marwick , Mitchell & Co., 1208 Union Ewing and Talbot , 601 American National Planters National Bank Bldg. (3) (F. Clyde Bank Bldg. (Joseph H. Talbot, Jr.) Lambert) Glenn , John S. and Associates , American Prince , Philip R., 1446 Snowden Ave. (7) National Bank Bldg. (John S. Glenn, John (Philip R. Prince) S. Glenn, Jr., John H. Hanson, Jr.) Quinn , John Harvey , 825 Commerce Title Grannis and Associates , 1004 Stahlman Bldg. (John Avery Grannis, Sr., John Avery Gran­ Bldg. (John Harvey Quinn) nis, Jr.) Rawlings & Draper , 877 Shrine Bldg. (Jack Hoffman , Irving , 605 Stahlman Bldg. (3) S. Draper, John Hutchings Rawlings) (Irving Hoffman) Reynolds , Bone & Griesbeck , 607 Union Keaton , Emerson T., 503 Third National Bank Planters Bank Bldg. (Joseph George Gries­ Bldg. (Emerson T. Keaton) beck, Glenn A. Reed) Laws & Tune , 600 Chamber of Commerce Bldg. Seidman & Seidman , Farnsworth Bldg. (Phillip (George W. Laws) K. Seidman) Maloney , Albert B. & Company , 410 Sude­ Snodgrass , Walker E., 3391 Northwood Dr. kum Bldg. (3) (Owen F.. Campion, David (Walker Earl Snodgrass) Harold Hirsberg, B. Allen McSwiney) Turner , Charles H., 423 N. Dickinson McIntyre and Associates , 921 Third National (Charles H. Turner) Bank Bldg. (Lester H. Bone, Fred Marlin Watson and Ragsdale , 825 Commerce Title Connelly, Thos. M. McIntyre) Bldg. (J. Leon Forester, Russell G. Rags­ Osborn and Page , 407 American Trust Bldg. dale, G. A. Watson) (Robert Adair, Eugene R. Mullins, Hilary Wellborn , Carl B., 1219 Cotton Exchange H. Osborn, Fred G. Page, Ben H. Paty) Bldg. (Carl B. Wellborn) Shelbyville Wirotzious , Edward C., 5 N. 3rd St. (Edward C. Wirotzious) Maloney , Albert B. & Co., P. O. Box 112 (Charles G. Bostick) Morristown Springfield Taylor Franklin W., Bank of Commerce Knight , Kenneth C., 204 Bell Bldg. (Ken­ Bldg , (Franklin W. Taylor) neth C. Knight)

Texas Abilene Russell , Curtis & Graham , 310 Amarillo Barry , Lester L., 56 Bacon Bldg. (Lester L. Bldg. (William R. Curtis, Wilmer A. Graham, Barry) Walter G. Russell) Condley & Kinard , 303 F & M Bank Bldg. Winn , Dempsey A., 1008 W. 11th Ave. (Demp­ (Horace M. Condley, Cearley R. Kinard) sey A. Winn) Davis , Ben M. & Company , 823 Mims Bldg. (Ben M. Davis, Edgar J. Helton) Miller, L. T., Jr., 518 F. & N. National Bank Austin Bldg. (L. T. Miller, Jr.) Ansley , D. E., Jr., 205 Littlefield Bldg. (Daniel Showalter , M. Vaden , Jr., 612 Mims Bldg. Edward Ansley, Jr.) (M. Vaden Showalter, Jr.) Austin , V. Leon , 317 W. 6th (V. Leon Austin) Alice Bohls , Everett D., Austin Savings and Loan Sparks , Sidney A., Box 211 (Sidney A. Bldg. (Everett D. Bohls) Sparks) Chitwood , Winfred N., 409 Nalle Bldg. (Win­ fred N. Chitwood) Amarillo Cox, Howard T. & Co., 801 Scarbrough Bldg. Burke , John P., Jr., 1003 Polk St. (John P. (Howard T. Cox) Burke, Jr.) Hoehn and Mulhollan , 1306 Capital Na­ Doshier , Zed , Jr., 228 Amarillo Bldg. (Zed tional Bank Bldg. (Wesley J. Mulhollan) Doshier, Jr.) Holck , Manfred , 821 Brown Bldg. (Manfred Farr , M. H., P. O. Box 1697 (M. H. Farr) Holck) Grogan , Shile and Hays , 822 W. 8th Ave. Jordan , B. R. A., 523 Capital National Bank (Jack Hays, Harold B. Shile) Bldg. (B. R. A. Jordan) Holland , Manning , 313 W. 15th (Manning Klaeveman , Lester H., 1403 W. 29th (Lester Holland) H. Klaeveman) Hoyt , Leon L. & Company , 510 Amarillo Bldg. McKellar , Edwin Irwin , Jr., 2308 Lake (William J. Fellers, Leon L. Hoyt, Jr., Austin (Edwin Irwin McKellar, Jr.) Samuel L. West) Lindsey & Kiker , 411 Barfield Bldg. (George Rigby , G. E., Box JJ, Capitol Station (Gholson G. Kiker, Michael R. Lindsey) E. Rigby) Paxton , Wm. A., 542 Amarillo Bldg. (William Schieffer , Hunter , 504 Capital National Bank Allen Paxton) Bldg. (Hunter Schieffer) Robertson , H. V. & Company , 914 Barfield Wade , Barton & Marsh , 823 Littlefield Bldg. Bldg. (Robert J. Hibbetts) (Jim Tom Barton, Albert L. Wade) Firm List of Members 379

TEXAS (Continued) Ballinger Slavik & Slavik , 1108 Wilson Bldg. (George Travis , Reason , D., Jr., P. O. Box 190 (Reason A. Hamilton, Frank Slavik) D. Travis, Jr.) Smith , Clinton E. & Co., P. O. Box 319 (Clin­ ton E. Smith) Bay City Touchstone , W. S., 1201 Wilson Bldg. (W. Carson , J. R., 1633 6th St. (J. R. Carson) Sloan Touchstone) Beaumont Dallas Greenspan , Arthur , Bowie Bldg. (Arthur Abramson , Milton S., 1123 National City Greenspan) Bldg. (Milton S. Abramson) Hughes , B. H. & Company , 510 San Jacinto Alford , Fred F. & Company , P. O. Box 5088 Bldg. (Benny H. Hughes, Walter K. Juncker) (Fred F. Alford, Charles A. Meroney, Albert Koshkin & Levingston , 710 American Na­ O. Schnabel, Stanley J. Scott) tional Bank Bldg. (Frederick H. Koshkin, Andersen , Arthur & Co., 209 Browder St. Robert F. Levingston) (1) (Robert F. Zech) Maschek , Hamby & Miller, Goodhue Bldg. Allen , R. M., Guardian Life Bldg. (Robert (Woodie J. Hamby, Oswald H. Maschek, Moody Allen) Herman William Miller, Sr.) Barr , Paul L., 1106 Kirby Bldg. (Paul L. Barr) McClendon , M. W., P. O. Box 1928 (M. W. Billups , Wood & Champlin , Reserve Loan McClendon) Life Bldg. (1) (W. Bryan Arnn, Manager) Munro , Marion F., Goodhue Bldg. (Marion F. Bland & Dumas , 216 Empire Bank Bldg. (1) Munro) (Collins G. Bland, Jack M. Dumas) Phelps , Charles R., American Bank Bldg. Bloch and Livingston , 318 Fidelity Bldg. (Charles R. Phelps) (Irving H. Bloch, Richard R. Livingston) Richardson , Nelson O., 618 American Na­ Bock , Joe , P. O. Box 9097 (Joe Bock) tional Bank Bldg. (Nelson O. Richardson) Bonner , Darcy R., 1009 Praetorian Bldg. Roberts , R. F. Company , Goodhue Bldg. (Darcy R. Bonner) (Robert F. Roberts) Boyd , E. R. & Co., 752 Rio Grande National Taylor , Frank C., P. O. Box 3044 (Frank C. Bldg. (E. R. Boyd, Allen Gano) Taylor) Branch , Lee W., 704 Great National Bank Woodhead , John T., 554 First Federal Savings Bldg. (Lee W. Branch) Bldg. (John T. Woodhead) Bright , Gilbert L., 2103 Mercantile Bank Bldg. (Gilbert L. Bright) Big Spring Bruck , Melvin A., 4327 Beverly Dr. (Melvin A. Bruck) tewart erle S , M J., 508 Petroleum Bldg. Burleson , James B. & Co., 902 Praetorian (Merle J. Stewart) Bldg. (James B. Burleson) Boerne Burnett , E. R. & Company , 1328 National City Bldg. (E. R. Burnett) Dietert, Clarence E., (Clarence E. Dietert) Campbell and White , Gulf States Bldg. (J. Brady W. Campbell, Jr., Arthur C. White) Cole , Will I., 4032 Windsor Ave. (5) (Will Bryant , Fred A., 213 S. Blackburn St. (Fred I. Cole) A. Bryant) Connell , C. Lee, 1114 National City Bldg. (C. Lee Connell) Brownfield Couch , Edward E., 3207 Welborn St. (Edward Merriman & Thomas , Brownfield State Bldg. E. Couch) (Hugh Spencer Thomas) Crumley , Roten & Lovinggood , 2133 McKin­ ney Ave. (Edward W. Crumley, Jr., Lavon Brownsville E. Lovinggood, Walter D. Roten) Long & Chilton , 115 Majestic Bldg. (L. Wil­ Culler , and Smith , 911 National City Bldg. liam Long) (George W. Culler, R. B. Smith) Dohm , Joe H., 4215 Live Oak St. (Joe H. Carthage Dohm) Frasier , Chas . P., P. O. Box 622 (Chas. P. Dooley , Bert V., 2023 Republic Bank Bldg. Frasier) (Bert V. Dooley) Corpus Christi Dranguet , Foote & Company , 606 Mercantile Securities Bldg. (Joseph Dranguet, Guy M. Beaman & Adams , Hackley Bldg. (A. Kemp Foote) Adams) Einsohn , Felix , 307 Rio Grande Bldg. (Felix Collier , Johnson & Woods , 206 Kaffie Bldg. Einsohn) (Jack E. Collier. Ernest L. Johnson, Velda V. Ernst & Ernst , 1407 Main St. (1) (Ben F. Woods) Irby) Frazer and Torbet , Jones Bldg. (James F. Ferguson , Tim K., 704 Great National Life Nigh) Bldg. (Tim K. Ferguson) Gowland , M. D., 336 Kaffie Bldg. (M. Dudley Forrest , William B., Jr., 2011 Cedar Springs Gowland) (W. B. Forrest, Jr.) Lewis, Allen S., 207 Gulf Security Bldg. (Allen S. Lewis) Fryar , W. B., 1413 Renner Dr. (W. B. Fryar) Morgan & Cox, 809 Driscoll Bldg. (Wm. B. Frye , Gregory & Linsteader , 1203 Dallas Na­ Cox, Jr., Fred F. Morgan) tional Bank Bldg. (Clarence Barbari, Hugh Mote , Allan , 508 Medical-Professional Bldg. M. Frye, Robert M. Skinner) (Allan Mote) Garvin , Welborn , Thomas & McCulloch , Ponder , William E., 401 Shoreline Blvd. (Wil­ 928 Irwin-Keasler Bldg. (Luke B. Garvin, W. liam E. Ponder) G. McCulloch, Charles E. Thomas, Mary Ethel Preston Doughty & Company , 104 Cowling Welborn) Bldg. (Glenn Roy Doughty, Samuel Preston Greer, Albert L., 1410 Mercantile Bank Bldg. Doughty) (1) (Albert L. Greer) Rampield , Calvin , P. O. Box 323 (Calvin Griffin , Jack F., 1115 Praetorian Bldg. (Jack Ramfield) F. Griffin) 380 American Institute of Accountants

TEXAS (Continued) Harrison , Payne , Mercantile Bank Bldg. Savage , Carl H., 1311 Praetorian Bldg. Carl (Payne Harrison) H. Savage) Haskins & Sells, 1114 Magnolia Bldg. (Curtis Smith , Walter D., 3211 Main St. (Walter D. H. Cadenhead, H. W. Goodson, M. H. Grant) Smith) Helfand , Albert A., 810 Mercantile Securities Southworth , Francis G., 221 Fidelity Bldg. Bldg. (Albert A. Helfand) (Francis G. Southworth) Hodges , James E., 1306 Dallas National Bank Starke , Lon R., 808 Mercantile Securities Bldg. (James E. Hodges) Bldg. (Lon R. Starke) Horwath & Horwath , 311 Akard St. (Andrew Stoller & Lachman , 323 Fidelity Bldg. (Ger­ Charles King, Manager) son H. Lachman, Hy Stoller) Irion , Everett , 823 Mercantile Bank Bldg. Taylor , C. L. & Co., 2332 N. Henderson (C. L. (Everett Irion) Taylor) Kerr, Warren R., 810 Mercantile Securities Thompson , Edward P., 720 Reserve Loan Life Bldg. (Warren R. Kerr) Bldg. (Edward P. Thompson) Keys , R. Drumwright , 2707 W. Mockingbird Thornton , O. K., 925 National City Bank Lane (R. Drumwright Keys) Bldg. (Oscar Kemp Thornton) Larue , Lawrence , Wood & Kelley , 305 Re­ Travis & Bryan , 709 Southwestern Life Bldg. serve Loan Life Bldg. (Lod C. Allison, Man­ (Wilfred A. Bryan) ager) Viser, Dickson & Viser, Box 2262 (Harry L. Leininger , C. W., 534 Parkhurst (C. W. Viser) Leininger) Waller , John B., 920 National City Bldg. Lewis, Jack , 308 Dallas National Bank Bldg. (John B. Waller) (1) (Jack Lewis) White , Kenneth B. & Company , 704 Great Ligon , W. O. & Company , 420 Mercantile Bank National Life Bldg. (Kenneth B. White) Bldg. (W. B. Goode, Ford R. Hale, Jr., J. Williams , James P., Jr., 918 National City W. Watkins, Lawrence M. Wesson) Bldg. (James P. Williams, Jr.) Lombard , Richard F., 4701 Reiger Ave. Young , Arthur & Company , 1113 Magnolia (Richard F. Lumbard) Bldg. (1) (Bert H. Rush, Manager) Lybrand , Ross Bros . & Montgomery , First Ziegler and Weiner , 610 Tower Petroleum National Bank Bldg. (1) (J. F. Stuart Arthur, Bldg. (Samuel E. Ziegler) Albert G. Moss) Mattison , Thomas & McAlpine , 1104 Prae­ Del Rio torian Bldg. (D. P. McAlpine) Horton , Rodney B. and Company , P. O. Box McElroy , Joseph , 5505 Gaston Ave. (Joseph 158 (Willie E. Cook) McElroy) Mac Keen , William D., 314 Del Rio National McFarland , Jamie F., 809 Jefferson Tower Bank Bldg. (William D. MacKeen) Bldg. (Jamie F. McFarland) Mehrten , Smyer & Kernaghan , 505 N. Ervay Denison St. (W. A. Kernaghan, Frank W. Mehrten, DeArmond , George L., Box 497 (George L. Richard A. Smyer) DeArmond) Middleton , J. Francis , 1410 Mercantile Bank Bldg. (J. Francis Middleton) Eastland Mimier, John J., 5217 Ross Ave. (John J. Mimier) Johnston , E. C., 107 W. Main (E. C. Johnston) Mooberry , S. L. Co ., 3127 Norwalk St. (S. L. Edinburg Mooberry) mith tis Morris & Kaiser , 941 National City Bldg. (1) S , O & Co., 412 S. 12th St. (Paul A. (Paul A. Kaiser, Paul V. Morris) Frankhauser) Nabholtz , John L., Mercantile Securities Bldg. (John L. Nabholtz) El Campo Nelson & Nelson , 1318 First National Bank Haynes , Collis P., Jr., 316 E. Jackson St. Bldg. (H. T. Nelson, J. R. Nelson) (Collis P. Haynes, Jr.) Oviatt , Philip M., 2102 Bryan (Philip M. Oviatt) El Paso Peat , Marwick , Mitchell & Co., 920 Mercan­ Bixler and Robinson , 1006 Mills Bldg. (J. tile Securities Bldg. (George H. Abbott, Glenn Bixler) George D. Boone, Clark W. Breeding, Way- Buckner and Bymark , 515 Montana St. mon G. Peavy, Frank C. Taylor) (Donald P. Bandy, Florence B. Buckner, Eric Peters, H. J., 1613 Kirby Bldg. (H. J. Peters) J. Bymark, Ponton L. Duncan, O. C. Moore, Peterson , E. W., 4716 Coles Manor Pl. (E. W. Myron S. Prager) Peterson) Douglass , Douglas , Oliver & Hughes , 513 Phillips , Dorothy G., 623 South Barnett El Paso National Bank Bldg. (R. A. Douglas, (Dorothy G. Phillips) Guy A. Douglass, Herbert E. Hughes, G. M. Porth , Roland W., 1103 First National Bank Oliver) Bldg. (Roland W. Porth) Gilluly , Harry F., 2723 Federal St. (Harry F. Price Waterhouse & Co., 1124 Kirby Bldg. Gilluly) Adolph G. Schlossstein, Jr., Manager) Gross , Samuel , Caples Bldg. (Samuel Gross) Prince , Harris , King & Company , 1713 Re­ Holladay , Benjamin H., 1006 Mills Bldg. public Bank Bldg. (Joe C. Harris, C. A. (Benjamin H. Hilladay) King, W. D. Prince, Alex C. Schumacher, Kahn , Joshua N., 615 E. College Ave. Irby N. Taylor) (Joshua N. Kahn) Ramsey , Kreatschman and Bashford , 305 Main and Company , 341, 1881 Bldg. (Jordan Rio Grande National Bldg. (Theodore J. B. Wolf) Kreatschman, Fred M. Ramsey) Mayhall , William F., 820 Mills Bldg. (Wil­ Ratner , Joe , 1017 Fidelity Bldg. (Joe Ratner) liam Franklin Mayhall) Reeves & Nelson , 207 Empire State Bank Pogson , Peloubet & Co., 723 Mills Bldg., Bldg. (Isham P. Nelson, Jr., James H. (Percy Walter Pogson, Percy W. Pogson, Jr.) Reeves) Thurston and Grider , 303 Bassett Tower Salois & Morrison , 1201 Praetorian Bldg. (C. C. Boldt, Charles M. Grider, Conrad L. (John R. Salois) May) Firm List of Members 381

TEXAS (Continued) Falfurrias Greenville Robert , Curtis D. & Company , 112 E. Rice Burleson & Alexander , 510 Greenville Bank (Curtis D. Robert) Bldg. (Osa F. Alexander) Fort Worth Harlingen Bassinger & Pickard , 623 S. Henderson St. Humphrey , Fred ., 103 N. 3rd (Frederick Lee (Lee Bassinger) Humphrey) Clark , O. T., Jr., 112, 1201 Jones St. (O. T. Mothershead , Simpson , Hamilton & Tum ­ Clark, Jr.) linson , 113 E. Harrison St. (C. H. Hamil­ Day , Benton & Covey , 813 Lamar (2) (Frank ton, Jr., B. S. Mothershead, W. M. Simpson, M. Benton, William Roscoe Covey, Jr., J. Samuel H. Tumlinson) Warren Day) Smith , Seward G., 310 E. Van Buren St. Ernst & Ernst , 809 Continental Life Bldg. (Seward G. Smith) (2) (G. N. Kerby, Manager) Watson , W. W., 114 Carter Bldg. (W. W. Frederick & Reeder , 1312 Sinclair Bldg. (2) Watson) (Edwin Frederick, Oscar E. Reeder) Harwell and Roddy , 513½ Main St. (George Houston Henry Harwell, Tommie E. Roddy) Allen , Fred W., Jr., 902 M. & M. Bldg. (Fred Horton , Rodney B. and Company , 410 Ma­ W. Allen, Jr.) jestic Bldg. (Guy E. Dance, Rodney B. Hor­ Andersen , Arthur & Co., 652 Esperson Bldg. ton) (2) (Joseph D. Beasley, Grant E. Judge, La Rue , Lawrence , Wood & Kelley , 614 W. Earl W. Pierson) T. Waggoner Bldg. (Guy M. Kelley, Jr., Dan Adam , Alwin & Co., 941 M. & M. Bldg. (2) B. LaRue, Sr., E. M. Lawrence, Emil G. (Alwin Adam, Calder Street) Wood) Barnes , David H., 1024 Electric Bldg. (David Ligon , W. O. & Company , 716 W. T. Wag­ H. Barnes) goner Bldg. (Sidney O. Dye) Beem, W. C., 412 West Bldg. (2) (W. C. Beem) McCammon , Morris , Pickens & Mayhew , 1205 Fair Bldg., (Ned James, Thomas N. Bickley , John H., 708 Main St. (John H. Jenness, Jr., H. Grady Mayhew, Clifton H. Bickley) Blair , Leslie H., 618 W. 19th (8) (Leslie H. Morris, Ben T. Neilson, Hatcher A. Pickens, Blair) W. J. Wagner, Jr.) Blair , Thomas L., 5009 Fannin St. (Thomas L. McKinney , Wm. H., 1000 First National Bank Blair) Bldg. (Wm. H. McKinney) Block , J. L. & Company , 1301 City National Moore , R. A. and Company , 1109 Commercial Bank Bldg. (Charles M. Block, Charles W. Standard Bldg. (Clarence A. White) Johnson, J. S. Rasberry) ewkirk oor N & M , 708 Neil P. Anderson Bldg. Briscoe , W. M., 612 City National Bank Bldg. (Fran A. Moor, Richard Carroll Newkirk) (2) (W. M. Briscoe) Norris , Jerry and Company , 308 Sinclair Brown , Heloise , 514 City National Bank Bldg. Bldg. (Jerry Norris) (Heloise Elizabeth Brown) arker erome P , J H., 303 Danciger Bldg. Bruhl , Edwin L. & Company , Milan Bldg. (Jerome H. Parker) (2) (W. Vernon Bain, Edwin L. Bruhl, Joe Patterson , Leatherwood and Ward , 706 Dan Waggoner Bldg. (Walter Z. Leatherwood, Russell Hobbs, Jr.) Bruner , Glenn W., 2302 Esperson Bldg. (2) Howard G. Patterson, Harry E. Ward) (Glenn W. Bruner) Sproles & Woodard , 305 Life of America Bldg. Burke , Martin L., 609 Scanlan Bldg. (2) (Ben L. McGee, Lyle R. Sproles, William C. (Martin L. Burke) Woodard) Busby , Howard J., 3615 Overbrook Lane Trotti , William A., 408 Sinclair Bldg., (Wil­ (Howard J. Busby) liam A. Trotti) Byess , George W., 1421 City National Bank Trotti and Jay , 408 Sinclair Bldg. (Wallace Bldg. (George William Byess) C. Jay, Jr.) Carter , L. D., 7136 Goforth St. (21) (L. D. Tyler & McKinney , 916 First National Bank Carter) Bldg. (Thomas R. Tyler) Carter , W. Dawson , 2261 W. Holcombe Blvd. Weaver and Tidwell , 1105 W. T. Waggoner (W. Dawson Carter) Bldg. (D. Wayne Tidwell, Lloyd J. Weaver) Cheatham , Brady & Co., 414 Southern Stand­ Fredericksburg ard Bldg. (2) (Albert J. Brady, Paul N. Cheatham) Balser & Davidson , P. O. Box 847 (C. O. Cooke , Marian A., 2004 Woodhead (Marian A. Balser) Cooke) Freeport Crout , Frank H., 4003 Westheimer (Frank H. Crout) alston W , J. E., P. O. Drawer V (J. E. Wals­ Daniels , Howard M., 2042 W. Main (Howard ton) M. Daniels) Galveston Davidson , Ross & Co., 2503 Gulf Bldg. (Glenn Y. Davidson, Theodore Weller Hammond) Hallauer , Herman D., Cotton Exchange Bldg. (Herman D. Hallauer) Davis , Edwin I., 912 Southern Standard Bldg. Mehan , R. I., United States National Bank (Edwin I. Davis) Bldg. (R. I. Mehan) Dossey , T. E. Jr., 4101 San Jacinto (4) (Theron E. Dossey, Jr.) Garland Emig , G. Harris , 3821 Fannin St. (4) (G. Nicholson , L. B., Box 297 (L. B. Nicholson) Harris Emig) Ernst & Ernst , 712 Main St. (2) (Lee V. Brin- Grand Prairie ton, Erwin Heinen) Lee, Ernest F., 410 E. Main St. (Ernest F. Farb , Brochstein & Company , 3803 Main St. Lee) (2) (Aubrey M. Farb, Paul Z. Brochstein) Struwe , Robert M., 111 E. Main (Robert M. Farfel , A. J. & Co., 1621 Commerce Bldg. Struwe) (F. W. Conrad, A. J. Farfel, L. L. Jones, Jr.) 382 American Institute of Accountants

TEXAS (Continued) Frazer and Torbet , 1228 Commerce Bldg. McLaughlin , John P., 525 Chronicle Bldg. (Felix T. Terry, Walter E. Vater, Kurt A. (John P. McLaughlin) Welgehausen) McNutt , F. Lee, 4101 San Jacinto (F. Lee Friedman , J. B., 1025 Electric Bldg. (J. B. McNutt) Friedman) Merrill, Sam A., 922 Southern Standard Bldg. Gardiner , William H., 622 West Bldg. (Wil­ (Sam A. Merrill) liam H. Gardiner) Milledge , C. F., 901 Merchants and Manu­ Garrett , William Byron , 305 Southern Stand­ facturers Bldg. (C. F. Milledge) ard Bldg. (William Byron Garrett) Mohle , T. W. & Company , 711 Main St. Gillis, Stanley Stuart , West Bldg. (Stanley (George F. Bertine, John McBrady, T. W. Stuart Gillis) Mohle) Graham , Herbert C., 1416 Main St. (Herbert Montagne , Don , 2208 Niels Esperson Bldg. C. Graham) (Don Montagne) Greenfield , M. A. & Co., 402 Hermann Bldg. Norsworthy , George Willis, P. O. Box 514 (Joseph H. Cohn) (George Willis Norsworthy) Griffin , E. E., 406 First National Bank Bldg. Oaks , Margaret , 1440 Lawson (Margaret (E. E. Griffin) Oaks) Grover , R. M., 4362 Blodgett (R. M. Grover) O’Connor & Lawson , Citizens State Bank Bldg. Hall , G. L, Niels Esperson Bldg. (G. I. Hall) (James L. Lawson, Francis G. O’Connor) Haner , Thomas E., 2405 San Jacinto St. Peat , Marwick , Mitchell & Co., 2038 Com­ (Thomas E. Haner) merce Bldg. (2) (Aubrey Fariss, Albert W. Harris , Kerr, Forster & Company , 708 Main Tolman, Jr., William B. Wood) St. (George L. Macha) Phillips , J. A., Sheffield and Co ., 2002 Haskins & Sells, 508 Sterling Bldg. (2) Second National Bank Bldg. (Sidney M. (George W. Graham, Ralph W. Peters) Lewis, Jay A. Phillips, Carneal B. Sheffield) Heidbreder , Lawrence U., 2815 Caroline (4) Pitcock , Dennis E., 2401 San Jacinto St. (Lawrence U. Heidbreder) (Dennis E. Pitcock) Henslee & Hopson , 801 Union National Bank Pledger , John E., 547 Kress Bldg. (2) (John Bldg. (J. G. Henslee, Harry D. Hopson) E. Pledger) Holbrook , John R., 339 West Bldg. (John R. Porter , A. Lynn , 1516 Mesquite Rd. (A. Lynn Holbrook) Porter) House & Stovall , 1117 Bell Ave. (John M. Porter , U. D., Southern Standard Bldg. (2) Stovall) (U. D. Porter) Hull , James F. & Company , 1903 Polk Ave. Post , Rex V., 819 M. & M. Bldg. (Rex V. (James F. Hull) Post) Irvin , Fred N., 2508 Wentworth St. (Fred N. Price Waterhouse & Co., 711 Niels Esper­ Irvin) son Bldg. (2) (Louis Arie Wynhoff) Jay , Harry M. Associates , 510 Scanlan Bldg. Raaz , O. F., 824 First National Bank Bldg. (Hugh Banister Edens, Jr., William H. (O. F. Raaz) Everett) Rack & Matthews , 522 First National Bank Kaim , Daniel , 2701 Main St. (2) (Daniel Bldg. (Berry Matthews, J. Melvin Rack) Kaim) Rankin , W. H., 1016 Electric Bldg. (William Keating , Raymond B., 1438 Commerce Bldg. H. Rankin) (Raymond B. Keating) Reader & Carter , 4101 San Jacinto (W. Win­ Kendall , Ben G., P. O. Box 2275 (Ben Gray throp Carter, III, Wm. Whitney Reader) Kendall) Reeves , William L., 1709 Niels Esperson Killingsworth , I. D., 3805 Blodgett (4) (I. Bldg. (William L. Reeves) D. Killingsworth) Reynolds , H. D., 603 Rusk Bldg. (Henry D. King , Joe W., 942 Highland (9) (Joe W. Reynolds) King) Roberson , Hurley C., Mellie Esperson Bldg. Kobb , Marks & Company , 724 Southern Stand­ (2) (Hurley C. Roberson) ard Bldg. (2) (Sol R. Kobb, Myron B. Rosmarin , Bernard & Company , 2204 Fannin Marks) St. (2) (Lee Ella Costello) Lighter , Marshal T., 320 S. 66th St. (Mar­ Royston , W. D., 541 First National Bank shal T. Lighter) Bldg. (2) (W. D. Royston) Lowther , Seth A., 1831 Commerce Bldg. (2) Rudnick , Bossin and Rumsey , 733 First Na­ (Seth A. Lowther) tional Bank Bldg. (A. H. Rumsey) Luther , Homer L., 1446 Mellie Esperson Bldg. Sax , Hilary H. and Company , 817½ Main St. (Homer L. Luther) (Hilary H. Sax) Lybrand , Ross Bros . & Montgomery , 1114 Scutt , George C., 421 N. Main St. (George Texas Ave. (2) (William P. Crouch) C. Scutt) Mandell & Company , 813 Union National Smith Auditing Co ., 721 Bankers Mortgage Bank Bldg. (Kenneth Stuart Mandell, Jr.) Bldg. (E. E. C. Smith) Markham , T. M., 8124 Lenore Dr. (T. M. Stenzel , Edward A., 615 Citizens State Bank Markham) Bldg. (Edward A. Stenzel) Marrin , Neal R., 1113 City National Bank Surber , John L. & Co., 804 Citizens State Bldg. (Neal R. Marrin) Bank Bldg. (Lester B. Weller) Masquelette , F. G. & Co., Houston Cotton Exchange Bldg. (F. G. Masquelette, Philip Tapp , T. J., 601 Sterling Bldg. (Thomas J. A. Masquelette, Arthur Hennell Stevens, Tapp) Arthur F. Thomson, Howard Lindsay War­ Taylor , R. H., 2209 Second National Bank ren, Jr.) Bldg. (R. H. Taylor) Mattison and Riquelmy , 401 State National Touche , Niven , Bailey & Smart , 410 First Bldg. (H. C. Riquelmy) National Bank Bldg. (2) (Charles A. Blank­ McClendon , Charles N., 533 Bankers Mortg­ enburg) age Bldg. (Charles N. McClendon) Trotter , J. C., 106 Clifton St. (J. C. Trotter) McGee, Milton W., 1910 Esperson Bldg. Trotter , T. B., 712 Citizens State Bank Bldg. (Milton W. McGee) (T. B. Trotter) McGuire , Haynes , & Co., 2204 Fannin St. Vogan , Herbert W., 927 Chronicle Bldg. (Hinton W. Haynes, Z Turner McGuire) (Herbert W. Vogan) Firm List of Members 383

TEXAS (Continued) Walborg , Earl F. & Co., 826 Esperson Bldg. Dean , Frank G., Frontier Drug Bldg. (Frank (James G. Jones, L. Cleveland Lockett, Earl G. Dean) F. Walborg) Eubanks & Reichert , Box 449 (Ernest E. White , Hollis & Pederson , 1307 Sterling Eubanks, Elmer E. Reichert) Bldg. (Robert A. White) Payte , Peter G., Commercial Bldg. (Peter G. Winkelman , Davies & Bakke , 1827 Commerce Payte) Bldg. (2) (R. Glenn Davies) Woodhouse , Edgar R., 1003 S. Shepherd (19) Midland (Edgar R. Woodhouse) Baldwin , D. C., P. O. Box 1506 (D. C. Bald­ Woodroff , W. D., Jr., 922 Southern Standard win) Bldg. (2) (W. D. Woodroff, Jr.) Dodson , Ernest K., 1703 Harvard St. (Ernest Young , Arthur & Company , Oil and Gas K. Dodson) Bldg. (2) (William S. Swayze) Franklin & Conly , Box 534 (William E. Conly, Jr.) Irving Hendrick , Newkirk & Whitley , 308 Leggett Fuller , Kenneth W., P. O. Box 985 (Ken­ Bldg. (Max Hendrick, Jr., William B. New­ neth W. Fuller) kirk, Jr., Loyd George Whitley) Howell , Benton , 111 N. Pecos (Benton Kerrville Howell) Meredith , Wm. R., P. O. Box 607 (William Murphree , Maynos A., 106 Wilkinson-Foster R. Meredith) Bldg. (Maynos A. Murphree) Sproles & Woodard , 408 First National Bank Kermit Bldg. (Paul H. Laverty) Roberson and Finley , 208 S. Poplar (George Thompson , Myrl , 101 Midland Tower (Myrl Finley) Thompson) Wilkinson , J. Henry , Jr., 415 W. Texas (J. Kingsville Henry Wilkinson, Jr.) Benson , Powell & Morrison , P. O. Box 1147 (T. C. Morrison) Mineral Wells Taylor , Philip A., 202 The State National Lamesa Bank Bldg. (P. A. Taylor) Webb and Wilton , 604 N. First St. (Robert S. Wilton) Mission Smith , Otis & Co., First State Bank Bldg. Laredo (Otis K. Smith) Seeman , Norman & Company , The Laredo National Bank Bldg. (Samuel Kowalsky) Monahans Jenkins , J. R., P. O. Box 272 (James Rue Longview Jenkins) Battle , Buford D., Box 1311 (Buford D. Battle) Nacogdoches Green , Louie B., 306 Bramlette Bldg. (Louie Redfield and Armstrong , (S. D. Redfield) B. Green) Murphy , Quincy C., Box 2402 (Quincy C. Navasota Murphy) Patout , R. A., Jr. (R. A. Patout, Jr.) Myatt , A. B. & Co., 606 Glover Crim Bldg. (Henry E. Nettles) Odesso Criswell and Muns , 104 O’Michael Bldg. Lubbock (Lee A. Criswell, Ralph E. Muns) Bolinger , H. A., 206 M & M Bldg. (Harold Evans , J. Ernest , 118 E. 6th St. (J. Ernest A. Bolinger) Evans) Brasher & Bolinger , Myrick Bldg. (C. J. Marsh & Faris , 201 Burks Bldg. (William H. Brasher) Faris, Gus Newton Reeves) Cassel , J. B., Lubbock National Bank Bldg. (J. B. Cassel) Pampa Condray , Pratas and Smith , 517 Lubbock Dosier , H. Price, 208 Hughes Bldg. (H. Price National Bldg. (William W. Condray, George Dosier) A. Pratas, L. Edwin Smith) Nenstiel & Doggett , 412 Combs-Worley Bldg. Hagelstein , Mary Boyd , 3008-A 35th (Mary (R. H. Nenstiel) Boyd Hagelstein) Simmons , Edwin E., 200 Hughes Bldg. (Edwin Hallmark , and Armstrong , Citizens National E. Simmons) Bank Bldg. (J. Clifton Armstrong, C. N. Hallmark) Pecos Kelly , Wayne L., 210 Tripp Bldg. (Wayne L. Travis & Bryan , P. O. Box 838 (Chas. M. Kelly) Travis) Merriman , Edwin E., 206 Ferguson Bldg. (Edwin E. Merriman) Perryton Pryor , Curtis E., 1011½ Main (Curtis E. Depew, Thomas S., Box 817 (Thomas S. Pryor) Depew) Lufkin Port Arthur Axley & Rode , 408 Perry Bldg. (Branch L. Bernhardt , Carl H., 303 Adams Bldg. (Carl Axley) H. Bernhardt) Spotten , Joe Louis , P. O. Box 215 (Joe Louis Coulbourn , Dixon L., 212 Adams Bldg. Spotten) (Dixon L. Coulbourn) Koshkin & Levingston , 411 5th St. (J. Mar­ McAllen vin Campbell, Jr., Clyde Levingston) Barnes , Sam L., 1301½ Beaumont (Sam L. Mazur and Staggs , P. O. Box 112 (Herman F. Barnes) Mazur, Joe I. Staggs) 384 American Institute of Accountants

TEXAS (Continued) Neumann , Charles E., 319 Bluestein Bldg. Spillers, L. E., Frost National Bank Bldg. (Charles E. Neumann) (Leslie E. Spillers) Surber , John L. & Company , 917 Frost Na­ Raymondville tional Bank Bldg. (John L. Surber) Morgan , John A., Box 721 (John A. Morgan) Tucker , T. N., 514 National Bank of Com­ merce Bldg. (T. N. Tucker) San Angelo Walker , Lawrence R., P. O. Box 897 (6) Cherry , Hunter , 1004 McBurnett Bldg. (Lawrence R. Walker) (Thomas Hunter Cherry) Wood and Tuttle , 415 Frost National Bank Harlow , L. C. & Son , 201 McBurnett Bldg. Bldg. (5) (William E. Tuttle, Wilbur A. (L. C. Harlow, Jr.) Wood) Jones , Freeze & Hay , 407 Central National Bank Bldg. (C. A. Freeze, John Alvin Hay, Snyder Marshall W. Jones) Deffebach & Yorgesen , P. O. Box 925 (Rus­ Moore , Charles K., 19½ E. Harris St. sell S. Yorgesen) (Charles K. Moore) Ellis, Wilbur L., 1824 26th St. (Wilbur L. Whitsitt & Hall , 601 San Angelo National Ellis) Bank Bldg. (E. Marvin Hall) Sweetwater San Antonio Marsh & Faris , 202 Doscher Bldg. (Jack W. Aikman & Aikman , 818 Marverick Bldg. (W. M. Aikman) Harris, George H. Marsh) Allen & Petersen , 319 Bedell Bldg. (Vernon Texarkana H. Petersen) Andrews , J. B., 203 W. Courtland Pl. (1) (J. Jay , Harry M. and Associates , 513 Texar­ B. Andrews) kana National Bank Bldg. (J. Marshall Grier) Beynon , A. B., 619 Milam Bldg. (A. B. Beynon) Texas City Burns , Robt . A., 901 Alamo National Bldg. Casey , Robert A., 812 6th St., N. (Robert A. (Robt. A. Burns) Casey) Burson , M. R., 405 International Bldg. (Mar­ shall R. Burson) Tulia Carneiro , Chumney & Co., 1820 Alamo Na­ Sedgwick , Eugene Rush , Box 847 (Eugene tional Bldg. (M. S. Carneiro, W. T. Chum­ Rush Sedgwick) ney) Cunningham , W. G., 603 National Bank of Tyler Commerce Bldg. (W. G. Cunningham) Donnell , George R. and Associates , South Cowan , R. Don , 714 Citizens National Bank Texas Bldg. (George R. Donnell) Bldg. (R. Don Cowan) Eaton & Huddle , 1620 Alamo National Bldg. Frenkel , I. K., 910 Peoples Bank Bldg. (I. K. (Donald R. Eaton, Marquis G. Eaton, Thorn­ Frenkel) ton C. Huddle, Henry J. Sebastian) Henry Audit Co., 806 Citizens National Bank Ernst & Ernst , 105 S. St. Mary’s St. (5) Bldg. (Robert Kingsley Peters, Jr.) (C. A. Barlow, Manager) Mattison & Gaston , Tyler State Bank Bldg. Flack , Walter R. and Company , 210 Alamo (Robert W. Webster, Manager) Title Bldg. (5) (Louis C. Doehne, Walter R. Squyres , Arthur & Co., Fair Foundation Flack) Bldg. (Worth F. Johnson, Arthur Squyres) George , Thrift & Cockrell , 1105 Alamo Tedder , E. F., 1300 Peoples Bank Bldg. (E. F. National Bldg. (Robert B. Thrift) Tedder) Hanke , Wm. F., 207 Aztec Bldg. (Wm. F. Hanke) Vernon Holmes , J. R. & Company , 4900 Broadway Moore , Webb & Johnston , 306 Herring Na­ (J. R. Holmes) tional Bldg. (Garland F. Johnston, Killen M. Lee, Thomas B., 510 South Texas Bldg. Moore) (Thomas B. Lee) Levy , Rene H., 226 Bedell Bldg. (Rene H. Victoria Levy) Slavik & Slavik , Victoria National Bank Bldg. Lewis, Leon O., 1709 Transit Tower (Leon O. (P. G. Williams, Jr.) Lewis) Lichtenstein , Frank H., 1014 Alamo Na­ Waco tional Bldg. (Frank H. Lichtenstein) McAtee, Robert H., 602 N. St. Marys (Robert Cheaney , Stockton & Scott , 603 Service H. McAtee) Mutual Bldg. (Price Cheaney, Jr., John McAtee & Burrows , 209 Insurance Bldg. Shelby Scott) (Eugene D. Burrows) Goodman , James F., 803 Liberty Bldg. (James Padgett , Sidney A., 901 Alamo National Bldg F. Goodman) (Sidney A. Padgett) McKinney , Douglas , 2509 Washington Ave. Pflughaupt , Fred E. & Company , 1615 Alamo (Douglas McKinney) National Bldg. (Fred E. Pflughaupt) Upleger , A. C. & Co., 219 N. 8th St. (Harroll Pope , Roy L. & Co., 1035 Majestic Bldg. (5) H. Adams, Chas. E. Miller, John T. Peterson, (Joseph L. Gulley, Roy L. Pope) Harry H. Roberts, William F. Smith, Cam­ Rodgers , F. G. & Company , 703 Alamo Na­ eron M. Talbert, Jr., Arthur C. Upleger) tional Bldg. (D. C. Chorpening, Frank G. Webb & Henjes , 803 Medical Arts Bldg. Rodgers) (Thomas C. Webb) Seeman , Norman and Co., Moore Bldg. (Nor­ Wilcox , Pattillo and Company , 815 Liberty man Seeman) Bldg. (R. D. Pattillo, Fred J. Pearson, Frank Slavik , Henry C., 1504 Milam Bldg. (Henry L. Wilcox) C. Slavik) Spear , O. F., Jr., 344 New Moore Bldg. (O. Weslaco F Spear, Jr.) Welch , R. J., 115 Henson Bldg. (R. J. Welch) Firm List of Members 385

TEXAS (Continued) Wichita Falls Houser , Homer , 322 Wichita National Bank Bldg. (Homer Houser) Allred , Ivan D., 612 City National Bank Bldg. Lambert , P. H., 450 Nacol Bldg. (Pat H. (Ivan D. Allred) Lambert) Allred , J. B. & Co., 612 City National Bldg. Parfet , Clarence C., Waggoner Bldg. (Clar­ (John B. Allred) ence C. Parfet) Stewart , Flynn W., 554 Nacol Bldg. (Flynn Anthony , T. C., 525 Wichita National Bank Bldg. (T. C. Anthony) W. Stewart) Toombs , Alton M., 916 Staley Bldg. (Alton Collier , H. G., 345 Nacol Bldg. (Henry G. M. Toombs) Collier) Trevathan , Stanley M., 218 First National Freemon , Shapard & Story , 918 City Na­ Bank Bldg. (Stanley M. Trevathan) tional Bldg. (A. H. Freemon, Herbert B. Wallace , M. E., 821 Staley Bldg. (Milan E. Story) Wallace)

Utah Brigham City Decker , Alto n B., 202 Smoot Bldg. (5) (Al­ Lee Accounting Service , P. O. Box 691 ton B. Decker) (Theron B. Lee) Ernst & Ernst , 47 W. South Temple St. (1) (C. W. Reed, Manager) Logan Haines , H. Claire , P. O. Box 1768 (H. Claire Clay , John E., 208 Cache Valley Bank Bldg. Haines) Kelly , Lincoln G. and Company , Walker (John E. Clay) Bank Bldg. (William J. Balser, Joseph Foss Ogden Cowley, Lincoln G. Kelly, Lincoln Spry Kelly, Ralph L. Neilson, Lawrence S. Olsen, Clifford Bunker , Tanner and Garrett , 712 First Se­ G. Snow, Ross G. Worsley) curity Bank Bldg. (S. Bertell Bunker) Lybbert , Evert D., 68 S. Main St. (1) (Evert Jones and Atwood , 464 24th St. (Millen D. D. Lybbert) Atwood, G. Miles Jones) Messina , Jackson & Ulmer, 425 Newhouse Manning , Leon M., 2331 Kiesel Ave. (Leon Bldg. (Harry R. Ulmer, Jr.) M. Manning) Mulliner , Donald W., 516 Continental Bank Storey , Karl S., 1014 First Security Bldg. Bldg. (Donald W. Mulliner) (Karl S. Storey) Newman , Stephen Edmond , 519 Continental Price Bank Bldg. (Stephen Edmond Newman) Peat , Marwick , Mitchell & Co., 605 Con­ Reves , W. Fontaine , 12 First National Bank tinental Bank Bldg. (Robert L. McGee) Bldg. (W. Fontaine Reves) Petrie, Malcolm M. C., 302 Newhouse Bldg. (Malcolm M. C. Petrie) Provo Pinnock , Lawrence S., 502 Newhouse Bldg. Gardner , Glen A., P. O. Box 385 (Glen A. (Lawrence S. Pinnock) Gardner) Richmond & Jones , 1186 S. Main St. (Mervin Olsen , Ralph Reed , P. O. Box 445 (Ralph W. Jones) Reed Olsen) Solomon , Raymond C., 907 Continental Bank Squire & Dodge , 232 West Center St. (S. Bldg. (Raymond C. Solomon) Arvid Dodge, De Lance W. Squire) Soltis , Vickers & Co., 260 E. 1st South Wood , Child , Mann & Smith , 309 First Se­ curity Bank Bldg. (Willard G. Smith) (John P. Soltis, Vallon S. Vickers) Zabriskie , Arthur I., 426 S. 3rd E. (Arthur Summerhays , Lorenzo B., 19 W. South I. Zabriske) Temple St. (Lorenzo B. Summerhays) The Goddard -Abbey Company , 527 Wasatch Salt Lake City Oil Bldg. (J. P. Goddard, Harry F. Suni­ Birrell, Lawrence H. Co ., 10 Exchange Pl. ville) (Lawrence H. Birrell) Weight , Wilford A., 1919 Redondo Ave. Boyer , Glen S., 919 Continental Bank Bldg. (Wilford A. Weight) (Glen S. Boyer) Wells, Baxter & Miller, 407 Kearns Bldg. Bunker , Tanner and Garrett , 504 Zion’s (Lynn E. Baxter, Z. Vernon Derrick, H. Savings (William L. Robison, Paul B. Smith Evingston, Donald A. Miller, Henry Tanner) R. Nelson, Fred M. Oliver, Seymour Wells) Casella , J. N., 502 Walker Bank Bldg. (J. N. Wood , Child , Mann and Smith , First Se­ Casella). curity Bank Bldg. (Harold L. Child, Alan Chipman , Dean W., 402 Utah Savings & Trust Grant Mann, Joseph Woodruff McEwan, Her­ Bldg. (Dean W. Chipman) man L. Wood, Ray G. Wood)

Vermont Brattleboro Jurgs , P. F. & Company , 150 Cherry St. Salvesen , Edgar C., 2 County Hill (Edgar C. (Ralph C. Kendrick) Salvesen) Willis, Moody & Company , 203 College St. Shield and Hopkins , 10 Allerton Ave. (Wil­ (John G. Moody, Frank L. Willis) liam John Shield) Londonderry Hutchinson , H. G., (Harold Gibbs Hutchin­ Burlington son) Densmore , Seth A., 118-A College St. (Seth A. Densmore) Montpelier Goldberg , Barney Z., 125 Church St. (Barney Bertrand , Maurice J., 27 School St. (Maurice Z. Goldberg) J. Bertrand) 386 American Institute of Accountants

VERMONT (Continued) Norwich St. Albans Peisch , Archibald M. & Company , 1 Main Grassett , Kimball and Company , 42 N. Main St. (Archibald M. Peisch, Geo. W. Smith) St. (Richard A. Kimball) Rutland St. Johnsbury Covalt , George J., Box 568 (George J. Covalt) Brooks , Hubert Stanwood , Municipal Bldg. (Hubert Stanwood Brooks)

Virginia Alexandria Leach , Calkins & Scott , 614 Peoples Bank Holmes , Bowden A., 101 N. Columbus St. Bldg. (H. M. Crowder) (Bowden A. Holmes) Tufts & Wells, Box 605 (Orrie H. Tufts) Lapsley , Chandler H., 3516 Martha Custis Dr. (Chandler H. Lapsley) Martinsville Smith , J. Carl , Chief Tassel Bldg. (J. Carl Arlington Smith) Evans , Harold R., 2030 16th St., N. (1) (Harold R. Evans) Newport News Halquist , Roy H., Investment Bldg. (Roy H. Aaron , Leonard B., 311 Melson Bldg. (Leonard Halquist) B. Aaron) Humphrey , Nelson C., 3814 N. Vernon St. Daniels , J. A., 306 Melson Bldg. (J. A. (Nelson C. Humphrey) Daniels) Johnson , Arthur , 2510 4th St., S. (Arthur Johnson) Norfolk Jones , William McP., 1515 N. Adams St. Altschul , L., 237 Wainwright Bldg. (L. Alt­ (William McP. Jones) schul) Murray , Roderick L., 1101 Wilson Blvd. Cancles , Leroy T., 200 W. 21st St. (Leroy T. (Roderick L. Murray) Canoles) Simmonds , A. G., 5050 Columbia Pike (A. G. Chamberlayne , Alva B., 148 Granby St. (10) Simmonds) (Alva B. Chamberlayne) Sprigg , Roger B„ 3108 Tenth Rd., N. (1) Cofer , Paul D., 206 Dickson Bldg. (Paul D. (Roger B. Sprigg) Cofer) Cootes , George M., 431 Granby St. (George Bristol M. Cootes) Burt , Dent K. Associates , Dominion Na­ Day , Clarence , 605 Portlock Bldg. (Clarence tional Bank Bldg. (Dent K. Burk, Jerry B. Day) Cunningham, Carlton B. Lowder, James M. Edmondson , Led Better and Company , Na­ Tayloe) tional Bank of Commerce Bldg. (John W. Jones and Driver , P. O. Box 62 (Homer A. Ballard, Jr., William P. Edmondson, L. Dow Jones, Jr.) LedBetter) Edwards , Walter A., Jr., 316 Dickson Bldg. Charlottesville (Walter Armistead Edwards, Jr.) Hantzmon , R. G., 206 Valley View Bldg. Gabel , Albert, 520 Citizens Bank Bldg. (Albert (Clifford L. Beakes, Richard G. Hantzmon, Gabel) Reuel A. Wiebel, Jr.) Goodman , Meyer Lu , 713 Citizens Bank Bldg. Musselman , Robert M., Box 1211, University (Meyer Lu Goodman) Station (Robert M. Musselman) Hill, Frederick B. & Company , 620 Flat Iron Bldg. (Frederick B. Hill) Covington Hilton , Sheffield & Hilton , 119 W. Taze­ Persinger , R. L. & Company , 127 Maple Ave. well St. (10) (Herbert E. Gouldman, Alfred (Thomas J. Blair, Charles R. Dale, Jack N. Hilton, W. P. Hilton, A. Vernon Shef­ Persinger, Robert L. Persinger, Chester J. field) Stull) Lasky , Mortimer , 120-A Cromwell Parkway (Mortimer Lasky) Danville Matthews , Z. E., 708 Bankers Trust Bldg. Dunn , Robert H., 717 Masonic Temple (Zalma E. Matthews) (Robert H. Dunn) McCoy , Charles H., 426 Royster Bldg. Pullen , A. M. & Company , Masonic Temple (Charles H. McCoy) (Emmett G. Frizzell) Rawlings , A. Lee & Company , 238 Wain­ wright Bldg. (A. Joel Jackson, Elmer F. Hampton Johnson) Shepard , Elihu M., 200 Bankers Trust Bldg. Scollin , John W., 21 S. King St. (John W. Scollin) (Elihu M. Shepard) owartz , H. B., 206 Western Union Bldg. Harrisonburg (Hyman B. Swartz) Swartz & Laibstain , Western Union Bldg. Clarke , John W., 122 S. Main St. (John W. (Samuel Laibstain) Clarke) Thompson , Festus W., 51 Haddington Bldg. Hoover , S. B. and Company , 402 National Bank Bldg. (S. Berry Hoover) (Festus W. Thompson) Willett, J. A., III, 606 First National Bank Tolleth , W. R., 1000 National Bank of Com­ Bldg. (J. A. Willett, III) merce Bldg. (William Robertson Tolleth) Walker , Rogers & Company , 414 Dickson Lynchburg Bldg. (William R. Rogers, Robert J. Walker) Abrahams , St. George T. & Company , 211 Waller and Woodhouse , 641 Wainwright Lynch Bldg. (St. George T. Abrahams) Bldg. (R. Braxton Hill, Jr., Jesse William Burnham and Ould , Lynch Bldg. (Walker E. Massey, Jr., Willian N. Waller, Jr., H. W. Burnham, James Palmer Ould, Jr.) Woodhouse) Firm List of Members 387

VIRGINIA (Continued) Wasserman , Louis L., 216-B Midtown Bldg. Rock , Walter H., 111 N. 4th St. (Walter H. (Louis L. Wasserman) Rock) Shands , Carter , Hughes & Parker , 509 Norton Southern States Bldg. (7) (William C. Car­ Thrower , Monroe B., The Progress Bldg. ter, William J. Hughes, V. Lee Parker, Ar­ (Monroe B. Thrower) thur D. Shands) Stith , Mary V., 120 N. 2nd St. (Mary V. Pearisburg Stith) Toler , C. Henry (C. Henry Toler) Toler , A. M. & Co., 1520 Central National Petersburg Bank Bldg. (A. M. Toler) Wells, Drexel D. & Company , 211 Mutual James , Harry N. & Company , 509 Union Bldg. (Drexel D. Wells) Trust Bldg. (Harry Nelson James) Woody , Raymond A., 111 N. 4th St. (R. A. Portsmouth Woody) Worcester , F. L. & Company , 1111 Mutual Nash , Monroe , 601 Professional Bldg. (Mon­ Bldg. (T. Berkeley Wells, Francis L. roe Nash) Worcester) Pulaski Miller, James P., Pulaski National Bank Bldg. Roanoke (James P. Miller) Andrews , T. Coleman & Co., Shenandoah Bldg. (K. Clement Quinn) Richlands Brown , C. A. and Company , 706 Boxley Bldg. Hull , A. T. & Sons , Terminal Bldg. (Ray­ (11) (Clyde A. Brown, Leo F. Waterman) mond V. Hull) Hamill , W. Webb, P. O. Box 324 (W. Webb Richmond Hamill) Kennett & Kennett , 301 W. Campbell Ave. Andrews , T. Coleman & Co., 915 American (Adelbert R. Kennett, J. Holliday Kennett) Bldg. (6) (T. Coleman Andrews, Alvin W. Kimble, Leslie A. & Company , Colonial- Burket, Johnson McRee, Walter F. Payne, American National Bank Bldg. (Alton B. Louis A. Ryan, Daniel Witt) Kidd, Leslie A. Kimble, James L. Stennett) Atkins & Pennell , Central National Bank Powell , Anderson & Reed , Shenadoah Bldg. Bldg. (J. Herman Atkins, Jr., William A. (Hayden Q. Anderson, Emmett H. Powell, Pennell) C. Douglas Reed) Baker , Brydon , Rennolds & Whitt , 300 E. Shelton , J. R. Company , 707 State & City Main St. (Samuel H. Baker, Jr., Robert Bry­ Bldg. (John R. Shelton) don, III, John S. Rennolds, J. Asa Whitt) Bennett , L. Guy & Company , Law Bldg. (L. Staunton Guy Bennett) Elkins , Durham and Kemp, 901 State- Yancey , Layton W., 17 Court Pl. (Layton W. Planters Bank Bldg. (W. L. Elkins, Arthur Yancey) N. Kemp) Suffolk Ernst & Ernst , 219 E. Broad St. (19) (T. L. Thrasher) Sheffer , Frank Edward , National Bank of Fairbank , Knapp & Co., 412 Mutual Bldg. (J. Suffolk Bldg. (Frank Edward Sheffer) J. Fairbank, Jr.) Thedieck , Charles G., P. O. Box 394 Finney , G. G., 301 Sauer Bldg. (20) (G. G. (Charles G. Thedieck) Finney) Lafrentz , F. W. & Co., 608 American Bldg. Williamsburg (Stuart D. Walden) Easley , H. T. & Co., Box 576 (H. T. Easley) Leach , Calkins & Scott , 311 Mutual Bldg. (Hugh H. Baird, Jr., Frank S. Calkins, Winchester Lawrence H. Camp, Charles B. Flow, James Leach , Calkins & Scott (Wendell R. Archibald Leach, Jr.) Barney) Maddrea & Fergusson , WRNL Radio Center (Henry L. Fergusson, Thomas Grayson Mad­ Yount , Hyde & Company , 33 E. Boscawen St. drea) (Lewis H. Hyde, Ralph P. Yount) Mitchell , Wiggins & Smith , 512 Southern States Bldg. (J. Sydnor Mitchell, Percy M. Woodstock Smith, Jr., Robert E. Wiggins) Hisey , Carroll G., (Carroll G. Hisey) Pullen , A. M. & Company , 1105 State-Planters Bank Bldg. (Edwin T. Bass, Cecil A. Bean, Wytheville Virginius Butt, T. Roy Grubbs, James A. Cole , Garnett K., 204 Wythe County Na­ Rennie, A. Frank Stewart) tional Bank Bldg. (Garnett K. Cole)

Washington Aberdeen Kelly , John R., P. O. Box 986 (John Robert Stickney and Preszler, 523 Finch Bldg. Kelly) (Harold A. Preszler) Larson , Theodore E., M-8 Clover Bldg. (Theo­ Auburn dore E. Larson) Lehn R. A., 305 Medical Bldg. (R. A. Lehn) Julson , Sam E., 204 National Bank Bldg. (Sam E. Julson) Young & Bussanich , 419 Bellingham National Bank Bldg. (Ralph W. Young) Bellingham Adamson , Lee J., 210 Luther Bldg. (Lee J. Centralia Adamson) Hull , Stanley F., 1193 Locust Rd. (Stanley Steinmetz , Rudolph F., P. O. Box 297 (Ru­ F. Hull) dolph F. Steinmetz) 388 American Institute of Accountants

WASHINGTON (Continued) Colfax Craig , C. Earle , 416 Virginia St. (C. Earle Boldt & Kirkpatrick , 210½ N. Main St. Craig) Culp , Chas . M., 213, 605 First Ave. (4) (Harold D. Kirkpatrick) (Charles Miller Culp) Ephrata Derrig , J. F., Horton Bldg. (J. F. Derrig) Dostert , Clarence J., 714 W. Second Ave. Morris & Jones , Box 1006 (John A. Morris) (4) (Clarence J. Dostert) Everett Eiseman , Carl W., 520 Colman Bldg. (Carl W. Eiseman) Egan , Maurice F. & Company , Monte Cristo Ernst & Ernst , 1218 Third Ave. (1) (Edgar Hotel Bldg. (Maurice F. Egan) B. Arnett) Spurrell & Hascal , 3019 Colby Ave. (Albert Ester, Edward R., 19 W. Thomas St. (Ed­ L. Hascal, Fred William Spurrell) ward R. Ester) Fisher , E. Mills, 3135 Western Ave. (1) Kennewick (Vernon Otis Wagner) Niemi, Holland & Scott , 21 Bateman Bldg. Forbes , John F. & Company , Dexter Horton (Ralph K. Scott) Bldg. (Roy C. Comer) Friedman , Lobe & Block , 613 Jones Bldg. (1) Longview (Robert L. Block, Samuel E. Friedman, Lud­ DeVille, John N., 202 Robval Bldg. (John wig Lobe) N. DeVille) Frol and Peasley , 1103 White Bldg. (Cyril Knudtzon , Halvor , 1327 Broadway (Halvor M. Frol, Elbert D. Peasley) Knudtzon) Galley , Newton W., 712 Securities Bldg. Linhoff , William H., 1329 Broadway (Wil­ (Newton W. Galley) liam H. Linhoff) Gibb, Marguerite , 306 Securities Bldg. (Mar­ guerite Gibb) Moses Lake Griffith , Wiles & Co., 510 Skinner Bldg. Watts & Long , P. O. Box 994 (Richard O. (1) (R. Orval Dreisbach, Don S. Griffith, Long) Eric H. Wiles) Hansen , Arne S. & Company , 800 Insurance Mt. Vernon Bldg. (Arne S. Hansen, Howard B. Horna­ Williams , W. Ernest , Sinnett Bldg. (W. day, Albert V. Nelson) Ernest Williams) Harper , Richard E., 420 Joshua Green Bldg. (Richard E. Harper) Olympia Haskins & Sells, 590 Dexter Horton Bldg. Pachot , Joseph J., 307 Security Bldg. (Joseph (4) (W. J. Fronk) J. Pachot) Hays , James P., 418 Lloyd Bldg. (James P. Stickney & Preszler, 521 Security Bldg. (C. Hays) Hesse and Page , 1326 Vance Bldg. (1) (K. L. Stickney) F. Hesse) Opportunity Hill, David , 234 White Bldg. (David Hill) Holsinger , Glenn Harold , 603 Lloyd Bldg. Hayden , L. C. (Lester C. Hayden) (Glenn Harold Holsinger) Port Angeles Houston , Carl E., 613 Jones Bldg. (Carl E. Houston) Robinson , Vernon J., 112½ E. First St. Hull , George L., 2206 Exchange Bldg. (George (Vernon J. Robinson) L. Hull) Pullman Hutchinson & Cairns , 7750 15th Ave., N. E. Lemaster & Daniels , First National Bank (Douglas H. Cairns, L. C. Hutchinson) Jacobson , Jentzsch , Rector & Jones , 602 Bldg. (Raymon T. Smeltz) Lloyd Bldg. (1) (Lewis P. Jones) Renton Jarvis & Moore , Smith Tower (Emil P. Jarvis, Palmer , James W., 9 Wood Bldg. (James W. Henry F. Moore) Palmer) Jensen , Morgan & Co., 848 Henry Bldg. (E. O. Jensen, Thomas L. Morgan) Seattle Jensen , Robert E., 507 Lloyd Bldg. (Robert Allman , Neil V., 4544 University Way (Neil E. Jensen) V. Allman) Johnson , Ansell G., 352 Stuart Bldg. (Ansell Andersen , Arthur & Co., 1410 Dexter Horton G. Johnson) Bldg. (4) (Robert M. Simpson) Johnson , Ernest A., 1383 Dexter Horton Andrews , C. A., 1430 Joseph Vance Bldg. (C. Bldg. (3) (Ernest A. Johnson) A. Andrews) Kerzie & Purvis , 823 Securities Bldg. (R. S. Barrios , Hilliard , Sain & Co., 220 2nd & Purvis) Cherry Bldg. (Donald E. Hilliard) Lockhart & Carlin , 1610 Tower Bldg. (1) Benson , John H., 6548 24th Ave., N. W. (John (Fred E. Carlin, Bert Lockhart) H. Benson) Lockitch , Percy A., 1024 Joshua Green Bldg. Benson & McLaughlin , 1020 Summit Ave. (Percy A. Lockitch) (Henry V. Benson, Jr., C. Edgar McLaugh­ Lybrand , Ross Bros . & Montgomery , Skinner lin) Bldg. (1) (Robert L. Aiken, Manager) Brandt , Ellery I., 802 Dearborn St. (4) Maier , Lothar , 4829 California Ave., (Lothar (Ellery I. Brandt) Maier) Chambers , John E., 709 Joseph Vance Bldg. Maxfield , Vernon L. & Co., 804 White Bldg. (John E. Chambers) (Vernon L. Maxfield) Churchill , Norman E., 1430 J. Vance Bldg. McGirr, H. D., 115 Florentia St. (H. D. (Norman E. Churchill) McGirr) Clauson , Clarence and Associates , 712 McLaren , Goode , West & Co., 1120 White Vance Bldg. (1) (Clarence Clauson) Bldg. (Emmett S. Harrington, R. D. White, Costello , Marshbank & Raines , 317 Lloyd Lorin H. Wilson) Bldg. (1) (Earl W. Costello, John M. Marsh­ Meals and Company , 1411 Fourth Avenue bank) Bldg. (W. Bruce Jones, John E. Meals) Firm List of Members 389

WASHINGTON (Continued) Mendenhall , W. Howard , 2206 Exchange Von Harten , John H., 1411 Fourth Avenue Bldg. (W. Howard Mendenhall) Bldg. (John H. Von Harten) Miner , E. J. & Co., 637 Central Bldg. (E. J. Weinstein , Jerome , 1020 Joseph Vance Bldg. Miner) (Jerome Weinstein) Molitor , F. H. & Co., American Bldg. (Francis Whittle & Whittle , 1823 Smith Tower H. Molitor) (George Clifford Whittle, George V. Whittle) Moss, Adams & Co., 465 Skinner Bldg. (Edwin Zener , Carlos R., 507 Lloyd Bldg. (Carlos R. E. Adams, Walter H. Crim, Henry S. Zener) Hayum, Albert Moss) Mounsey , R. C. & Co., 707 Securities Bldg. Spokane (R. C. Mounsey, Richard C. Mounsey, Jr.) Arick , Robert N., 400 Title Bldg. (Robert Nelson , George O., 5507 White Bldg. (George Arick) O. Nelson) Bell, Howard S. and Son , 201 Empire State Nelson , J. R., 2462-33rd Ave., W. (J. R. Bldg. (Howard Bell, John H. Bell) Nelson) Cooper , R. Maurice , 408 Hutton Bldg. (R. Nelson , Lloyd V., 8335 20th N. W. (Lloyd Maurice Cooper) V. Nelson) Elder , Tracy K., 600 Washington Trust Bldg. Newton , J. A., 412 Seaboard Bldg. (J. A. (Tracy K. Elder) Newton) Ireland , Richard M., 412 Symons Block Noble , Theron A., 1376 Dexter Horton Bldg. (Richard M. Ireland) (Theron A. Noble) Kuhn , Ernest N., 108 Medical Center Bldg. O’Brien , John L., 803 Joseph Vance Bldg. (Ernest N. Kuhn) (1) (John L. O’Brien) LeMaster & Daniels , 212 Symons Bldg. (4) Owen , Kenneth C., 220—16th Ave., N. (2) (Firth J. Chew, E. C. Daniels, Eustace Le­ (Kenneth Owen) Master, T. R. Sampson, Floyd N. Smith) Pearson and Verhoef , 711 Hoge Bldg. (Russel McAdam , James F., 412 Symons Block (4) A. Pearson, Harry W. Verhoef) (James F. McAdam) Peat , Marwick , Mitchell & Co., 956 Stuart McIntosh & Johnson , 417 Symons Bldg. Bldg. (Leslie H. Taylor, Philo R. Zimmer­ (Roy P. Johnson, George P. McIntosh) man) Morris , Lee & Co., 1429 Old National Bank Porter , Barton F., 1522 Northern Life Tower Bldg. (1) (G. David Jones, L. Gordon Lee, (Barton F. Porter) A. William Morris) Price Waterhouse & Co., 1304 Fourth Ave. Nicholson , Carl L., 412 Symons Bldg. (4) (1) (Paul A. Kelson, Manager) (Carl L. Nicholson) Ptacek , Roy H., 9632 16th S. W. (Roy H. Onstine , M. Warner , 514 Ziegler Bldg. (M. Ptacek) Warner Onstine) Purvis , R. Spencer , 730 Securities Bldg. (R. Phelps , Frederick M., 406 Hyde Bldg. (Fred­ Spencer Purvis) erick M. Phelps) Racine , Samuel F., 416 Virginia St. (1) Randall & Emery , Peyton Bldg. (Elmer H. (Samuel F. Racine) Emery, J. R. Randall) Ramsey , Robert L., 3913 Ashworth Ave. (3) Schoedel , Donald L., 400 Title Bldg. (Donald (Robert L. Ramsey) L. Schoedel) Rankin & Stokes , 712 Joseph Vance Bldg. (R. Siegel & McFarland , Old National Bank Bldg. B. Rankin, H. S. Stokes) (Joseph P. McFarland) Reimers, Marguerite , 418 Loretta Pl. (2) Skog , Hazel Johnson , 3118 E. Fifteenth Ave. (Marguerite Reimers) (Hazel J. Skog) Risk , Clyde , 2104 Northern Life Tower (Clyde Vander Wal , William , 400 Title Bldg. (Wil­ Risk) liam Vander Wal) Ryan , Matt , 1101 American Bldg. (Matt Ryan) Watters , Duane H., 712 Hutton Bldg. (Duane Schreiber , Erwin G., 803 Joseph Vance Bldg. H. Watters) (1) (Erwin G. Schreiber) White , Lloyd A., Peyton Bldg. (Lloyd A. Scott , Harold L. & Co., 633 Dexter Horton White) Bldg. (Carl A. Peterson, Harold L. Scott) Wortman and Morse , 1001 Old National Bank Scott , James D., 317 Lloyd Bldg. (1) (James Bldg. (Laurence D. Morse, Relief Jackson D. Scott) Wortman) Sexton & Chabot , 1411 Fourth Avenue Bldg. (Edward F. Chabot, Neil Sexton) Sunnyside Shepherd , Raymond C., 1068 Dexter Horton Boyd , Olofson & Company , P. O. Box 262 Bldg. (4) (Raymond C. Shepherd) (Ed Galey, Manager) Smith , Herbert Elles, 5511 White Bldg. (Herbert Elles Smith) Tacoma Snekvik , Marie , 2208 Market St. (Marie Bennett & Dwyer , 1507 Puget Sound Bank Snekvik) Bldg. (J. L. Bennett, Joseph T. Dwyer) Stockton , Wm. T., 1383 Dexter Horton Bldg. Benton , Lee A., 1510 Puget Sound Bank Bldg. (Wm. T. Stockton) (Lee A. Benton) Stone & Anderson , 1738 Exchange Bldg. Berglund & Company , 1019 Washington Bldg. (Peter M. Anderson, Clarence L. Stone) (2) (Carl H. Berglund) Brottem , John L., Jr., P. O. Box 954 (John Sullivan & Hansen , 730 Securities Bldg. L. Brottem, Jr.) (Harold L. Hansen, Emmett J. Sullivan) Bunker , Tanner & Watts , 210 Anderson Bldg. Talbott , A. F., 312, 814 Second Avenue Bldg. (E. S. Watts) (4) (A. F. Talbott) Busch & Webb, 1014 Puget Sound Bank Bldg. Thomaier , Boyd S., 3211 Thirty-first Ave., W. (George J. Busch, Lawrence R. McCamant, (Boyd S. Thomaier) Edward H. Webb) Tuohy , John F., 4709 19th N. E. (John F. Huntsman , Wm. F., 909 Washington Bldg. Tuohy) (2) (William F. Huntsman) Touche , Niven , Bailey & Smart , 1411 Fourth Johnson and Paulson , 1521 Puget Sound Ave. (1) (Edward P. Tremper) Bank Bldg. (Franklin E. Johnson) Twersky , Meyer , 3217 E. Spring St. (22) Knight , Robert T., 1206 Washington Bldg. (Meyer Twersky) (Robert T. Knight) 390 American Institute of Accountants

WASHINGTON (Continued) Olson , David F., 1113 Center St. (David F. Wenatchee Olson) Franklin , C. W., 307 Doneen Bldg. (C. W. Taylor , William W., 114 S. Tenth (William Franklin) Walter Taylor) Niemi, Holland & Scott , 701 Baker Bldg. Thomas , Charles L., 326 Perkins Bldg. (William H. Holland, Fred G. Niemi) (Charles L. Thomas) Niemela , L. W., Doneen Bldg. (L. W. Nie­ Thorstenson , John G., 710 W. R. Rust Bldg. mela) (John G. Thorstenson) Yakima Vancouver Boyd , Olofson & Company , Miller Bldg. Mickelwait & Brown , 915 W. 11th St. (I. (John F. Cadigan, Paul Fountain, C. Walter Allen Brown) Olofson, Delmar L. Pearson) Zoller , R. W., 20 Schofield Bldg. (R. W. Frame , D. W. & Co., 223 Miller Bldg. (D. W. Zoller) Frame, Richard B Whiting) Shrader , James B., 212 Masonic Temple Walla Walla (James B. Shrader) Jacobson , Jentzsch , Rector & Jones , 502 Baker Bldg. (Walter E. Jacobson, Albert Jentzsch)

West Virginia Bluefield Somerville & Company , 1214 West Virginia Heins , John & Co., 407 Perry Bldg. (B. Bldg. (A. Baumgarner, Harold E. Getrost, Franklin Jones, William E. Reddicks, Jr.) William H. Richardson, Jr., N. G. Somer­ Jennings , J. L., 503 Peery Bldg. (James L. ville) Jennings) Villars and Villars , 206 Guaranty Bank Bldg. (C. G. Villars, Jr.) Charleston Beatty , J. Earl , Peoples Bank Bldg. (J. Earl Morgantown Beatty) Kirsch & Pappas , 176 Fayette St. (M. F. Fitzhugh , Norman S. & Company , 508 Kirsch, Jordan C. Pappas) Kanawha Banking & Trust Bldg. (Norman Steele, S. Chas ., P. O. Box 865 (S. Charles S. Fitzhugh, Norman S. Fitzhugh, Jr.) Steele) Herman , Richard E., 704 Atlas Bldg. (Rich­ Tanner and Tanner , 515 Monongahela Bldg. ard E. Herman) (Louis Francis Tanner, Stephen D. Tanner) Howell and Paterno , 403 Kanawha Valley Williams , Edgar , P. O. Box 848 (Edgar Bldg. (Norman A. Clarke, Harry R. Howell, Williams) Michael C. Paterno) Krisher , Donald P., Peoples Bldg. (1) (Don­ Parkersburg ald P. Krisher) Cramer and Cramer (Jesse L. Cramer) Osborne , Ellis & Company , Charleston Na­ Jackson , William W., 918 Ann St. (William tional Bank Bldg. (William M. Ellis, Thomas W. Jackson) J. Osborne) Nicholson , Geo , M., 504 Union Trust Bldg. Rosenthal , Joseph C., 310 Union Bldg. (George M. Nicholson, George R. Powell) (Joseph C. Rosenthal) Starling & Gramlich , 1127 Market St. (Carl Schwartz , Mendel , 612 Charleston National Dean Gramlich) Bank Bldg. (Mendel Schwartz) Tavenner , George W., 404 Juliana St. (George Tuckwiller and Ervin , 713 Atlas Bldg. (J. W. Tavenner) R. Tuckwiller, Jr.) Williams & Stout , 708 Peoples Bldg. (Chester Welch O. Williams) Jennings , Ivan F., 203 First National Bank Witschey , Robert E., 312 Knight Bldg. (Robert E. Witschey) Bldg. (Ivan F. Jennings) Clarksburg Wheeling Cottrill , James C., Box 1328 (James C. Cot­ Committe , T. & Co., Ogden Bldg. (Thos. C. trill) Committe) Griffin , R. H., 303 Greaney Bldg. (Ray H. Dreyfuss , Joseph M., 509 Riley Law Bldg. Griffin) (Joseph M. Dreyfuss) Gessner , Milton , 408 Laconia Bldg. (Milton Fairmont Gessner) Ware , Clarence M., 214 Deveny Bldg. (Clar­ Goldberg , David S., 304 Wheeling Bank & ence M. Ware) Trust Bldg. (David S. Goldberg) Hutzell , H. S., 512 Laconia Bldg. (H. S. Huntington Hutzell) Baughan , Robert L., 1122 First Huntington Thieroff , Geo . E., 402 Board of Trade Bldg. National Bank Bldg. (Robert L. Baughan) (George E. Thieroff) Brown , Frederick E., Box 1677 (Frederick Wiseman , John , 405 Wheeling Bank & Trust E. Brown) Bldg. (John Wiseman) Hayslip , Okey K., P. O. Box 1642 (Okey K. Hayslip) Williamson Holman and Taylor , First Huntington Na­ Alexander and Haynes , P. O. Box 1601 tional Bank Bldg. (W. Howard Taylor) (Guy S. Alexander) Firm List of Members 391

Wisconsin Antigo Ladysmith Braun , Frederic W., Fidelity Bank Bldg. Otto , Albert L., 101½ Miner Ave., W. (Albert (Frederic W. Braun) L. Otto) Appleton Lake Geneva Becher , Carl J., 303 W. College Ave. (Carl Counihan , Robert E., 709 Main St. (Robert J. Becher) E. Counihan) Dettman , E. A. & Co., Zuelke Bldg. (E. A. Dettman, Frans G. Larson, Raymond J. Madison Pusch) Blumenfeld , Franklin D., 1401 Edgehill Dr. Haass , Wilbur H., 115 S. Superior St. (Wil­ (Franklin D. Blumenfeld) bur H. Haass) Gill, Donald E., 413 First National Bank Landreman , Richard U., 214 N. Superior St. Bldg. (Donald E. Gill) (Richard U. Landreman) Grant , Wilbur S. & Co., 148 E. Johnson St. Lockwood , Charles L., 1724 S. Connell St. (Wilbur S. Grant, Russell W. Sackett, E. (Charles L. Lockwood) A. Schoeneberg) Schenck , Willard J., 207 First National Bank Holloway , Claude S., 4254 Manitou Way (5) Bldg. (Willard J. Schenck) (Claude S. Holloway) Schumaker , Winton A., 116 S. Appleton St. Hood , George K., 1020 Tenney Bldg. (George (Winton A. Schumaker) K. Hood) Kellogg , Houghton & Taplick , 707 Insurance Beaver Dam Bldg. (Vernon F. Houghton, Fred C. Kellogg, Parent , Gaile M., Old National Bank Bldg. R. W. Taplick) (Gaile M. Parent) Kimball , Rothman & Co., 616 Insurance Bldg. (3) (Archie W. Kimball, Edward F. Roth­ Beloit man) Siepert, Herbert G., 408 Strong Bldg. (Her­ Mattox , Ronald and Associates , 800 Gay bert G. Siepert) Bldg. (George T. Burrill, Ronald Mattox, Edward J. Thornton, Gordon G. Volz) Cedarburg Sakrison , Rockey , Stortroen & Reuschlein , Eberhardt , Henry M., 229 Hilbert St. (Henry 111 S. Hamilton St. (Earl V. Reuschlein, M. Eberhardt) Anders Stortroen) Smith & Gesteland , 1 S. Pinckney St. (Elmer Eau Claire R. Gesteland, Howard L. Smith) Bertelson , C. A., 509 S. Barstow St. (C. A. Wegner , Robert E., 110 N. Fairchild St. Bertelson) (Robert E. Wegner) Irwin , C. A., 119 S. Dewey St. (C. A. Irwin) Manitowoc Fond du Lac Kugler , Harold A. & Co., 817 Chicago St. (Harold A. Kugler) Bostwick , Corliss E., 726 National Exchange Worthington , T. C., Capitol Theatre Bldg. Bank Bldg. (Corliss E. Bostwick) (T. C. Worthington) Green Bay Marinette Campbell , William E., 204 Columbus Bldg. Rettke , Arthur R., 106, 1904½ Hall Ave. (William E. Campbell) (Arthur R. Rettke) Canning & Mallon , 106 Columbus Bldg. (John J. Canning) Marshfield Culligan , John D., 226 N. Washington St. (John D. Culligan) Hill, Alfred V. & Company , 349 S. Central Evans and Race , 609 Northern Bldg. (John Ave. (Alfred V. Hill) H. Evans, Lincoln F. Race) Kalcik , George J., P. O. Box 589 (George J. Menomonee Falls Kalcik) Ruby , Garwin A., 116 W. Main St. (Garwin Nelson , Robert E., Columbus Bldg. (Robert A. Ruby) E. Nelson) Smith -Ellingson -Schuldes Company , 209 Milwaukee Northern Bldg. (Abraham Arthur Alk, James Andersen , Arthur & Co., 231 W. Wisconsin P. Burns, Gerhart M. Ellingson, Malcolm H. Ave. (3) (E. Woody Kuhlman, Andrew Schuldes, Henry M. Winkel) Peterson, Herbert D. Soper) Cheery , Gladstone & Co., 161 W. Wisconsin Greendale Ave. (Gladstone Cherry) Sorensen & Wenzlaff , 5619 Badger Court (T. Chortek , Samuel K., 161 W. Wisconsin Ave. L. Sorensen, Russell S. Wenzlaff) (Samuel K. Chortek) Conley , John G. & Co., 735 N. Water St. Janesville (James E. Burgess, John G. Conley) McGladrey , Hansen , Dunn and Company , Connolly , Bernard I., 740 N. Plankinton Building and Loan Association Bldg. (Orvin Ave. (Bernard I. Connolly) H. Anderson) Dietze, Carl E., 213 W. Wisconsin Ave. McNally & Hallisey , 405 Jackman Bldg. (Carl E. Dietze) (J. J. Hallisey, James E. McNally) Ernst & Ernst , 735 N. Water St. (2) (V. William Wallin) La Crosse Fonteine , McCurdy & Company , 225 E. Ash & Baptie , 301 Linker Bldg. (James O. Michigan St. (2) (T. A. Bruett, Lamont E. Ash) Fonteine, Lewis J. Knudsen, Arthur M. Buchanan & Gibson , 324 Exchange Bldg. Kurzawa, Philip W. McCurdy, E. I. Still­ (Rollin E. Buchanan, Wilson A. Gibson) man) Hawkins , Richard G., 407 Hoeschler Bldg. Forman , Abraham W., 3231 W. National Ave. (Richard G. Hawkins) (Abraham W. Forman) 392 American Institute of Accountants

WISCONSIN (Continued) Frazer and Torbet , 735 N. Water St. (John Vanderjagt , E. L. & Company , 952 N. 12th P. Chole) St. (E. L. Vanderjagt) Geisler, E. M., 735 N. Water St. (E. M. Weber, Raymond A., 1324 W. Wisconsin Ave. Geisler) (Raymond A. Weber) Gengler , Hilmer J., 765 N. Water St. (Hil­ Young , Arthur & Company , 735 N. Water mer J. Gengler) St. (2) (J. Francis Gerdis) Grunwald , Fred W., 3815 W. Linden Pl. (Fred W. Grunwald) Minocqua Guentner , Harry F., 411 E. Mason St. (Harry F. Guentner) Jacobi , Erwin W. (Erwin W. Jacobi) Hafner , Adolf & Co., 1012 N. 3rd St. (Adolf Hafner) Neenah Haskins & Sells, 633 N. Water St. (2) (O. Haven & Garlock , 112½ E. Wisconsin Ave. W. Christopherson, Harry L. Erb) (Donald Haven) Heller, Louis V., 152 W. Wisconsin Ave. (Louis V. Heller) New Richmond Hoye , Lawrence G., 740 N. Plankinton Ave. Doyle , Bernard F., Haasch Bldg. (Bernard (Lawrence G. Hoye) F. Doyle) Jennik , Edward F. & Co., 108 W. Wells St. (Edward F. Jennik) Oshkosh Kirchhoff , Frederick , 1227 First Wisconsin National Bank Bldg. (Frederick Kirchhoff) Stauffer , Robert E., 930 Oregon St. (Robert Knouse , J. W. & Company , 740 N. Plankinton E. Stauffer) Ave. (3) (J. W. Knouse) Koch , Richard A. & Co., 740 N. Plankinton Racine Ave. (Richard A. ,Koch) Burow , W. E., 1418 Carlisle Ave. (Wilmer E. Krush , Paul H., 2761 W. 56th St. (Paul H. Burow) Krush) Maier , Gordon J., 610 Main St. (Gordon J. Leekley & Williams , 757 North Broadway Maier) (2) (John Leekley) Mastous , Gust S., 507 6th St. (Gust S. Madnek , Hyman W., 508 Railway Exchange Mastous) Bldg. (Hyman W. Madnek) Myer , Raymond P. & Co., 610 Wisconsin Ave. McDonald , Sprague and Company , 740 N. (Raymond P. Myer) Plankinton Ave. (George A. Bark, William Van Natta , L. W. & Company , 201 6th St. Berne Zellmer) (Earl W. Hammill, Leslie W. Van Natta) Mayer , Weiner , Lewis & Co., 633 Empire Bldg. (Merton H. Lewis) Reedsburg Melnik & Karan , 229 E. Wisconsin Ave. (Max B. Karan, Leo Melnik) Hoppe , John A., The Big Store Bldg. (John Mulligan , George E., 4477 N. Oakland Ave. A. Hoppe) (11) (George E. Mulligan) Pattison , Charles F., and Company , 324 E. Sheboygan Wisconsin Ave. (Thomas F. Carroll, Charles Henkel , Ralph W., 607 N. 8th St. (Ralph W. F. Pattison) Henkel) Peat , Marwick , Mitchell & Co., 110 E. Hensel , Wm. F., 519 National Security Bldg. Wisconsin Ave. (Hugh A. Sinclair) (Wm. F. Hensel) Price Waterhouse & Co., 735 N. Water St. Jung , Wesley W., 701 N. 8th St. (Wesley W. (2) (Horace S. Irving, Manager) Jung) Ramin , E. H., 436 W. Wisconsin Ave. (E. H. Ramin) Superior Reilly , Penner & Benton , 110 E. Wisconsin Morrison , John D. & Company , 1210 Tower Ave. (Clarence H. Benton, Edward L. Ben­ ton, Lloyde W. Birkett, Harry L. Kunze, Ave. (A. P. Wendt, Manager) Carl Penner, Erwin C. Ritzler) Roblee , Joseph M. & Co., 710 N. Plankinton Tomah Ave. (Joseph M. Roblee) Christensen , W. R. & Co., 902½ Superior Rudolph Zedler System , 223 N. Water St. Ave. (W. R. Christensen) (Leonard William Zedler) Sapiro , Howard B., 845 N. 11th St. (Howard Waterloo B. Sapiro) Virchow & Krause , 125 W. Madison St. Schlesinger , William , 924 E. Juneau Ave. (Francis A. Krause) (William Schlesinger) Sievers , Albert J. & Company , 176 W. Wis­ consin Ave. (Albert J. Sievers) Waukesha Sommerfield , Eugene D., 5058 N. 67th St. Lubnow , Arthur H., P. O. Box 153 (Arthur (16) (Eugene D. Sommerfield) H. Lubnow) Schley , Norman E., 204 Wisconsin Ave. Staples , Frederick & Co., First Wisconsin National Bank (Virgil C. Murphy, Frederick (Norman E. Schley) S. Staples) Wausau Stark , Henry & Co., 229 E. Wisconsin Ave. (Henry Stark) Krause , William F., First American State Tabbert , Frederick C., 229 E. Wisconsin Ave. Bank Bldg. (William F. Krause) (Frederick C. Tabbert) Wipfli, Ullrich & Co., First American State Tarnow , Meyer L., 435 N. 2nd St. (Meyer L. Bank Bldg., (John W. Ullrich, Clarence J. Tarnow) Wipfli) Touche , Niven , Bailey & Smart , 231 W. Wisconsin Ave. (3) (Robert Beyer) Weyauwega Trytten , Gilbert Norman , 1925 W. Wiscon­ Stroschein , A. A., P. O. Box 163 (A. A. sin Ave. (3) (Gilbert Norman Trytten) Stroschein) Firm List of Members 393

Wyoming Casper Jackson Chapin & McNamara , 6 Townsend Bldg. Toppan , Clara R., (Clara Raab Toppan) (Charles S. Chapin) Clare , H. J., Jr., 162 S. Center St. (H. J. Laramie Clare, Jr.) Cole , W. A., 222 Ivinson Ave. (W. A. Cole) Johnson , Earl R., Wyoming National Bank Jeffryes , E. R., 221 S. 2nd St. (E. R. Jeffryes) Bldg. (Earl R. Johnson) Raab , Roush & Wright , 211 Consolidated Newcastle Royalty Bldg. (Gordon J. Raab, Manis G. Meyer and Raymond , Fendrick Bldg. (Robert Roush) L. Meyer) Smith , James H., 902 N. Park (James H. Smith) Rock Springs Tangney , C. L., 205 Continental Royalty Oil Likes , Elmer M., Box 895 (Elmer M. Likes) Bldg. (Charles L. Tangney) Sheridan Cheyenne Cox, Kenneth , 40 N. Gould St. (Kenneth Cox) Coolidge , C. B., 1902 Thonies Ave. (C. B. Coolidge) Worland Cordle and Associates , 205 Hynds Bldg. Cooper , Alford W., Veile Bldg. (Alford W. (Clyde W. Gaymon) Cooper)

TERRITORIES Alaska Anchorage Ketchikan Beaver and van Seventer , P. O. Box 859 Johnson , Elmer G., P. O. Box 1969 (Elmer (A. van Seventer) Godfrey Johnson) Fairbanks Hagelbarger , Paul R., P. O. Box 1127 (Paul R. Hagelbarger)

Hawaii Honolulu Hiu & Loui, 1150 Union St. (13) (Owen Loui) Baker & Gillette, Hawaiian Trust Bldg. (13) Kajikawa , H., 657 Kapiolani Blvd. (H. (John A. Baker, Jr., David O. Gillette) Kajikawa) Cameron , Tennent and Greaney , P. O. Box Leman , Frank H., P. O. Box 3853 (Frank H. 3556 (Doris E. Bennett, Ernest Roy Came­ Leman) ron, Herbert C. Dunn, Charles J. Moses, Matayoshi , Stanley R., P. O. Box 3383 Douglas P. Norton, Robert L. Raudabaugh, (Stanley R. Matayoshi) Hugh C. Tennent, Richard Wurdeman) Nelson , John L., 502 Stagenwald Bldg. (John Char , Theodore C. H. & Co., 2B James L. Nelson) Campbell Bldg. (Theodore C. H. Char, Dick Smelker , Robert T., 420 Damon Bldg. (Robert Yin Wong) T. Smelker) Dean & Paris , 1160 Bishop St. (Pierson G. Tanabe , George K., 631 Hausten St. (George Dean, Robert H. Paris) K. Tanabe) Forbes & Prescott , 80 Alexander Young Bldg. (Stanley L. Prescott) Young , Lamberton & Pearson , 1154 Bishop Fromm , C. A., 38 Alexander Young Bldg. St. (Edwin England Hunter, J. K. Lamber­ (Carl A. Fromm) ton) Graham , Matt . M., 306 Inter-Island Bldg. (Matthew M. Graham) Panama Canal Zone Hanson , Raun & Hanson , Dillingham Bldg. Ancon (Harry A. Hanson, John L. Hanson, Theo­ Price Waterhouse & Co., Box 2034 (Carden dore A. Raun) S. Shekell, Manager)

ISLAND POSSESSIONS Puerto Rico Caguas de Angel , Angel , Jr., P. O. Box 3249 (Angel Pacheco & Alvarado , 55 Jimenex Sicardo St. de Angel, Jr.) (Manuel Alvarado, Rafael Pacheco) Betancourt & Raymond , 261 Tetuan St. (Ramon Betancourt del Valle) Ria Piedras Faria , Juan A., Box 3423 (Juan A. Faria) Pirazzi , Rafael , 1055 Manila St., Urbanizacion Gorbea , Jose P., Box 2552 (Jose P. Gorbea) Santa Rita (Rafael Pirazzi) Gorbea , Juan I., Hotel Palace Bldg. (Juan I. San Juan Gorbea) Aponte , Gonzalo , 70 Padin Bldg. (Gonzalo Martin , Antonio , Padin Bldg. (Antonio Mar­ Aponte, P. E. Purcell) tin) Arroyo , Victor Rodriguez , P. O. Box 2645 Nieves -Hidalgo , M., P. O. Box 1607 (Mariano (Victor Rodriguez Arroyo) Nieves-Hidalgo) 394 American Institute of Accountants

Pol , Toro , Gil & Co., P. O. Box 3227 (Manuel Sumersille , A. Erle, P. O. Box 1346 (A. Toro Aquiles, Juan A. Gil, Emiliano Pol, Jr., Erle Sumersille) Acisclo Vallecillo) Turner , Bryan , P. O. Box 2213 (A. O. Bryan Rosas Hernandez , B., Palace Hotel Bldg. Turner) (Buenaventura Rosas Hernandez) Van Derdys , S. E., 150 Allen St. (S. E. Van Sparrow , Waymouth & Co., P. O. Box 3683 Derdys) (Fernando J. Domenech) Stagg , Mather & Hough , Bank of Nova Santurce Scotia Bldg. (Morris B. Manwaring, Wel­ Vazquez , Luis Vazquez , Box 8367, Fernan­ don B. Manwaring) dez Juncos Station (Luis Vazquez Vazquez) FOREIGN Canada Montreal Higgins , Fred Page & Co., 36 Toronto St. Mulligan , E. G. M. & Co., 276 St. James St. (Fred Page Higgins) (Edward Gilbert Mulligan) Thorne , Mulholland , Howson & McPher ­ son , 1018 Federal Bldg. (Frank L. Kerr) Toronto Vancouver Campbell , Lawless , Parker & Black , 6 Oswald , John C. & Co., 504 Dominion Bank Adelaide St., E. (Gordon D. Campbell) Bldg. (John Christian Oswald) South America Argentina Buenos Aires Price Waterhouse , Peat & Co., Bartolome Mitre 559 (Guillermo Juan Hardman) Colombia Bogota Price Waterhouse & Co., Apartado Aereo 4331 (John S. C. Goold) Cuba Havana Peat , Marwick , Mitchell & Co., Royal Bank Deloitte , Plender , Haskins & Sells, Edi­ Bldg. (Joseph Loutit) ficio de la Jonja 511, Apartado 2438 (George Villanueva , Fenor , P. O. Box 452 (Fenor Green) Villanueva) Insua & Menendez , Monserrate 261 (William P. Field) England London Manchester Andersen , Arthur & Co., 19 Coleman St. Wrigley , J. B. Boyd & Co., 55 Brown St. (E. C. 2) (Kenneth M. Montgomery) (Richard Henry Lord) Chalk , A. L. Crampton , 34 Queens Gate (A. L. Crampton Chalk) Mexico, D. F. Mexico City Lynde -Lockwood , J., Apartado Postal No. Andersen , Arthur & Co., Avenida Hidalgo 5 2395 (J. Lynde-Lockwood) (John H. Lumpkin) Price Waterhouse & Co., Apartado 1403 Deloitte , Plender , Griffiths & Co., Edi­ (Alphonsus T. Cummins) fice “El Roble”, Paseo de le Reform 133 (4) (A. J. H. Thistlethwaite) Philippines Manila Fleming & Williamson , Soriano Bldg. (Hans Abastillas , P. U. & Co., 401 Chaco Bldg. Hausaman) (Pedro U. Abastillas) Ollada , Dacanay & Associates , 501 China Bank Bldg. (Felipe B. Ollada) Caguiat , Enrique & Co., 513 Trade & Com­ Quirino Gregorio & Associates , State Bldg. merce Bldg. (Enrique Caguiat) (Alberto P. Reyes) del Rosario , Mabanta & Co., Filipinas Bldg. White , Page & Co., Moserco Bldg., 111 13th (Anselmo T. del Rosario) St., Port Area (Joaquin Cunanan) Venezuela Caracas Young , Arthur & Company , Apartado 3004 Price Waterhouse & Co., Apartado 1789 (William C. Ings) (Royal C. Thurston, Jr.) Sparrow , Waymouth & Co., Apartado 2371 Maracaibo Price Waterhouse & Co., Apartado 490 (C. K. Miller, Manager)