A. VVijOj G v \ � � . A. C. B U TT.T'.TIl� I Th i s b u l l e t i n i s p u b l i s h e d semi- monthly b y t h e VICE O F T H E N a t i o n a l Association of Cos t Accountants, 1790 ECR'ETARY Q B r o a d w a y . N e w Yo r k C1 7 9 0 B r o a d w a y N e w Y o r k I n t w o se c t i o n s — S e c t i o n 11 � M•1cJ19'Sy

VOL. XIII. NO. 2 0 JUNE 15, 1 9 3 2

CURRENT COST LITERATURE Our Cost Literature Bulletins, which are issued on the fifteenth of each month, cont ai n all the avail abl e re fe rence s t o cost arti cle s an d cost mat e ri al published for the most part during the past month. The majority of these references are obtained from the Engineering Index Service. They are classified according to industries and topics. It is to be hoped that this arrangement will make the references more useful to our members, and facilitate preserving them for future reference. Address of magazines referred to in this issue will be found on page 1428. Arrangements have been made with The Engineering Societies Library whereby that library will usually supply photostatic copies (white printing on black back- ground) of any of the articles listed herein. The price of each print, up to 11 by 14 inches in size, is 25 cents plus postage. A separate print is required for each of the larger periodicals, but whenever possible, two pages will be photographed together on the same print. T o avoid misunderstanding as to charges, orders for prints should not ordinarily be placed until special inquiry as to the total number of pages has been made. When ordering prints, identify the article by quoting from the Bulletin item the following: (1) Title of article, (2) name of periodical in which it appeared, (3) date of publication of periodical, and (4) page numbers. Orders should be sent to Engineering Societies Library, 29 West 39th Street, New York, N. Y. If desired, a member may usually secure a copy of any of the magazines referred to by ordering direct from the publisher. Photostats of starred ( *) articles cannot be provided.

BOOKBINDING *Murchie, A. M. Manufacturing Stationers' Costs. The Cost Accountant. May, 1932. pp. 335 -40. BRICK AND CLAY Vorschlaege zu'einer richtigen Kalkidation in Ziegeleien. Tonindustrie Ztg. Feb. 25, 1932. pp. 239 -41. Suggestions for proper cost accounting in brickmaking plants; net costs are divided into three groups; production costs, overhead, and capital interest and amortization, each of which is discussed. BUDGETS Geschelin, J. Three Budget Compasses Give SKF Industry Smooth Sailing. Auto- motive Industries. April 30, 1932. pp. 648 -51. Budget control system of Hess - Bright Mfg. Co., SKF subsidiary in Philadelphia, saved 309'o on maintenance - expense account and 15% on indirect - payroll account; illustrations of principal charts and blank forms. 1423 This company now gets QUICKER SALES REPORTS AT LOWER COSTS

IMPORTANT companies in virtually every A Felt & Tarrant representative will be line of business are turning to Comp - glad to point out further advantages of tometer methods for greater speed and the Comptometer and Distribution Peg - economy in sales-analysis work. The Board, as applied specifically to any secretary of a large industrial company business. Actual comparative tests will writes: "We have now had the Comp - be made to convince you of our method's tometer and Distribution Peg -Board superiority. You are under no obligation system in u se for some months, classify- for this survey of your needs. Just tele. ing sales as to Brands, Salesmen and phone your local Comptometer office, or Commodities. As a result, we are not write direct. Felt & Tarrant Mfg. Co., only getting the reports out much earlier, 1715 North Paulina Street, Chicago, Ill. but are doing so at an annual saving of approximately $5000 over our old system." Such savings in time and money are vitally important today. In order to direct present and future sales. efforts intelligently, information on past sales must be available at the earliest possible date. And when every expense counts, that informa- tion must be obtained at the lowest possible cost. The Comptometer and Distribu. tion Peg -Board method of perform. ing figure -work achieves speed and economy in several ways. It is a method which is adaptable to the individual needs of each business. A method which is readily flexible to the volume of items handled. A method which gets finalfigures from original records, eliminating slow T H E C O M P T O M E T E R and costly recopying. Made o n l y by Felt & Tarrant

UDR A T COMPTOMETER A C C Y (TRADE MAYS) COAL MINING Highways to Profits. Coal Age. April, 1932. pp. 131 -59. How Operating Cost Dollar was allocated by Soft Coal in 1931; Anthracite Costs for Directorate, Manager and Engineer; Profit Possibilities in Face Preparation; Loading Cost; Safety Measures Also Pay Dividends; Modern Methods Squeeze Transportation Costs; Power Savings —Where to Find Them; Maintenance Down l Make Way for Profits; How Ventilation Costs Can Be Reduced with Profits; Getting Business by Modern Preparation; What's My Answer to These 78 Questions?

COST AND FACTORY ACCOUNTING Hand Posted Stock Records. Nat. Electric Light Assn. —Publ. N. 213. May, 1932. 16 pp. Report presents discussion of purposes of stock records, describes stock ledger sheets and equipment, stock card records and equipment, and 3 types of visible stock records and equipment; applications of different types of stock records.

DRAFTING ROOM Newbury, F. D. Improving Drafting Management. Management (ASME Trans.). V. 54, No. 7, April 15, 1932. pp. 9 -14 (discussion) 14 -16. Indexed in Engineering Index, 1931, p. 398, from Advance Paper and other sources.

ELECTRICAL MANUFACTURING Blonstein, J. H. Sur l'organisation d'une usine de constructions electro- mecaniques. Assn. des Ingenieurs Electriciens Sortis -De L'Institut Electrotechnique Monte - fiore. Feb., 1932. pp. 47 -54. General notes on organization of electro- mechanical construction plant; funda- mentals of organization; research laboratory; servicing department; employers and work men; machine equipment; manufacture and cost accounting; book- keeping department, etc.

FOUNDRY Grover, A. E. Avoiding Pitfalls in Costs. Foundry. April, 1932. pp. 36 -37, 96. Principal factors in establishing normal basis on which costs can be determined; variaton of expense items at fluctuating rate of operation.

HOSPITALS Rorem, C. R. Hospital Management. Taylor Society Bulletin. Feb., 1932. pp. 23 -26. Review of economic issues in hospital management.

INDUSTRIAL MANAGEMENT Farham, D. Importance of Adequate Administrative Control. Management Review. May, 1932. pp. 131 -38. Industrial management during depression; analysis of management; application of administrative research to three principal divisions of management, controller's part in administrative control; need for new type of controller; increased interest in accounting.

LOCOMOTIVE PLANTS Howell, A. E. Descriptive of Cost Accounting Scheme Introduced in Locomotive Workshops at Abghalpura, Gov. India Central Publ. Branch Calcutta —Tech. 1424 THIS NEW BURROUGHS SUBTRACTS as quickly and easily as it ADDS

Merely set up the am o u n t on the keyboard and depress the minus motor bar. The amount is � � � instantly subtracted and pri nted.

Merely set u p th e am o u n t on the keyboard and depress the Plus mo to r bar. Th e am o u n t is instantly added and printed.

A 1 2 1 . 7 5 9 1 . 4 5 — 4 0 . 0 0 1 6 . 0 1 1 6 0 . 0 7 2 0 . 7 0 — 1 9 1 2 0 32 0.04 1� 7 1OW there is a compact, low-priced Burroughs e. 3 - 4 2 6 . 1 3 - for desk use that subtracts as fast and as conveni- ently as it adds.

7 4 . 9 2 — 5 33.70 . 0 4 — T h i n k wh a t this m e a n s o n a n y n u m b e r of jobs 3 . 09 0 - in an accounting department, especially on work a 03 1 s 9 - that requires the indication of a credit balance

5 1 . 5 9 t o (CR). There are many styles from which to select a model exactly suited to your work. Wide or nar- row carriage, as desired.

For full particulars, telephone the local Burroughs Subtracted amounts are office or write to Burroughs Adding Machine designated by the symbol I— ). W h en the total of Company, Detroit, Mich. subtracted amounts is greater than the total of c hi ne c o mp u t e s a n d p rma i n t- added amounts, the ' the credit balance auo- matically and designates it B u r r o u h s (CR). Paper No. 277, 1931. 124 pp., diagrams, tables, 29 supplementary plants. Price 2s. 3d. System of cost accounting applied to manufacture and repair of locomotives in North Western Railway Locomotive Workshops at Ivfoghalpura.

MATERIALS CONTROL Public Utility Salvage Accounting. Nat. Electric Light Assn. —Publ. n. 214. April, 1932. 18 pp. Need for adequate accounting systems, comprehensive enough to conform to in- dustry's high accounting standards and simple enough to avoid being burden on this class of work; example of actual system in use by member company is shown; photographs of several salvage operations are reproduced. Stores Statistics. Nat. Elec. Light Assn. Publ. n. 215. May, 1932. 5 pp. Value of statistical information to Stores Department; standardization of pro- cedure would assist in comparison with other companies; index numbers used to chart trend of stores operations over 10 -yr. period, including investment, turn- over, issues value and other.important statistics. Fiske, R. A. Tote Boxes Play Large Part in Pump and Stove Plant. Iron Age. April 28, 1932. pp. 960 -63. Outline of Stores control equipment and methods employed in plant of G. D. Roper Corp., Rockford, Illinois. *Holdsworth, A. Stores Distribution. The Cost Accountant. May, 1932. pp. 347 -49. Huxdorff, F. Werkzeugersatz bei der Ford Motor Car Co., Koeln. Maschinenbau. March 17, 1932. pp. 117 -20. Stores control methods used in connection with tool replacement at plant of Ford Motor Co. in Koeln, Germany; layout of records and requisition blanks.

MINING AND METALLURGY Elsing, M. J. Cost of Top -Slice Stoping. Engineering and Mining Journal, May, 1932. pp. 266 -68. Examples of costs at iron mines in Lake Superior District and at copper and silver mines in Western United States and Mexico; distribution of cost items; comparative costs of square- setting and top - slicing.

MUNICIPAL Green, H. R. Financing Sewage Disposal. Sewage Works Journal. March, 1932. pp. 288 -95. Cost of sewage - disposal plants; methods of financing; legal aspects; financing by special assessment; sewer rental law; cost per capita.

OIL Boedeker, M. J. Controlling Depreciation and Depletion Charges by Reducing Asset Values. Petroleum World (Los Angeles). April, 1932. pp. 17 -19, 22. Critical analysis of recent practice of several oil companies.

OVERHEAD Von Schuetz, W. Die Veziehungen zwischen Betriebsrechnung and Stueckrechn ng. Werkstattstechoiik. April 1, 1932. pp. 133 -35. Examples illustrate method of estimating overhead for inter - departmental work. 1425 FREE ANALYSIS of your

IemS ■ ■ ■ Marc hant representatives are figuring pro welcomed everywhere because of their ability to thoroughly analyze figuring problems —to show how figure work can be simplified and centralized —and speeded up amazingly through the use of the Marchant Calculator, the fastest figuring in the world.

If your work includes invoices, payrolls, estimates, inventories and the like, you will be especially interested in the amazing performance of the Marchant Duple.. Figures extensions and accumulates them automatically! Subtotals and grand totals on the same machine at the same time. Each calculation rounded out to the nearest cent automatically. Work halved, speed doubled.

Phone our local representative for a free analysis of your figure work, and a demonstration of the marvelous performance of the Marchant — entirely without obligation. Or write us. Sales and service offices the world over.

MARCHANT CALCULATING MACHINE CO. Dept. 261 Oakland, California AtARCHANTDIvolex Fastest Figuring in the World ELECTRIC /'A IAVIII Amr JK

r cal- hand- As PORTS AND HARBORS Management of Canadian Ports. Canadian Engineer. April 19, 1932. pp. 21, 44. Study of administration of five Canadian ports, by Sir Alexander Gibb., recom- mends abolition of harbor commission in Halifax, St. John, Quebec, Montreal and Vancouver and establishment of central 'board at Ottawa.

POWER Die Kosten and die Verrechniu►g der Dampferzeugungs- Anlage in der Gummiwaren- Fabrik.. Gummi -Ztg. March 4, 1932. pp. 774 -75. Cost Accounting for steam power plants in rubber factories; methods of cal- culating costs of coal; water consumption; steam consumption, etc.

PRODUCTION CONTROL Davis, R. J. Administrative Control. Taylor Soc.— Bulletin. Feb., 1932. pp. 6 -10 (discussion) 10 -17. Operating procedure of central purchasing department of Hills Brothers Co., N. Y.; cost and quality control. Making Monitor Top Refrigerator. Ceremic Industry. May, 1932. pp. 285 -92. Refrigerator cabinet works of General Electric Co., at Erie; Pa., show perfect synchronization of material movement and processes; mechanization in movement of materials; scientific control of processes and close inspection to insure high standards of quality; modern, efficient equipment as basis for good work at high speed.

PUBLIC UTILITIES Guilfoyle, H. E. Reserves and Fixed Charges. Hydro - Electric Power Commission Ontario. — Bulletin. March, 1932. pp. 80 -86. Paper is intended for men directly interested in administration of Municipal Hydro - Electric Utilities; depreciation reserves; reserve against contingencies; debentures retired and sinking -fund reserves; reserve for workmen's compensation against stores inventories and against accounts receivable; surplus; interest; reserve funds. Before Assn. Mun. Elec. Utilities. Public Utility Salvage Accounting. Nat. Elec. Light Assn. —Publ. April, 1932. 18 pp. Need for adequate accounting systems, comprehensive enough to conform to industry's high accounting standards and simple enough to avoid being burden on this class of work; example of actual system in use by another company is shown; photographs of several salvage operations are reproduced.

PUBLIC UTILITIES — Logette, M. Small Coach Fleet Running Costs on Regidar and Seasonal Work. Bus and Coach. April, 1932. pp. 127 -31. Inexpensive system of records and bookkeeping for small company; allocation of interest on capital, depreciation of vehicles, and drivers' wages; specifications of principal expense items for fleet of seven . Thomas, P. M. A. Simplified Stores Organization. Bus and Coach. April, 1932. pp. 132 -36. Stores - control system of Southdown Motor Services, Ltd., of ; floor plan of storeroom ; layout of stock cards. 1426 YOU ARE CORDIALLY INVITED TO VISIT THE EXHIBIT

O The National Cash Register Company

at the N. A. C. A. CONVENTION BOOK- CADILLAC HOTEL Booths 21 and 22 in DETROIT JUNE 13 TO 16

The Exhibit of National Accounting Machines this year will be an unusually important one. It will include several entirely new machines and others with distinctly new features. We believe that every cost accountant will be interested in the progress made in methods of handling the following work: Stock Control, Distribution, Check Writing and Signing, Combination Posting and Distribution, Sales, Purchase and Expense Analysis ... in fact any type of work where the rapid and detailed posting and distribution of figures is required.

For those mho do not attend the convention complete information on all of this equip- ment is available at our nearest office.

THE NATIONAL CASH REGISTER COMPANY DAYTON, OHIO PUBLIC UTILITIES — ELECTRIC Machine Applications to Accounts Payable. Nat. Electric Light Assn. Publ. March, 1932. 10 pp. Impartial description of 5 accounts - payable systems for which machines are used, not in experimental stages, but practical, efficient and worthy of serious con- sideration by any public utility company serving 50,000 or more consumers, which is not at present using machines in accounts - payable work.

PULP AND PAPER Baker, C. M. Profit Leaks. Paper Trade Journal. March 10, 1932. pp. 45 -46. Surveys in 50 paper mills indicated total white water leak costing $1,000,000 annually; characateristics of closed white water system; tests by Forest Products Laboratory; problems for cost men. Before Am. Paper and Pulp Assn. Burke, T. J. Pulp Manufacturing Costs. Paper Trade Journal. May 5, 1932. pp. 45 -46. Consideration of following; inventories; mill reports of various departments. Reilly, J. A. Uniform Cost Procedure. Paper Trade Journal. March 10, 1932. pp. 43 -45. Outline of uniform accounting and cost procedure; characteristics of two main objectives of plan; terminology. Before Am. Pulp and Paper Assn.

REFRIGERATOR MANUFACTURING PLANTS Making Monitor Top Refrigerator. Ceremie Industry. May, 1932. pp. 285 -92. Refrigerator cabinet works of General Electric Co., at Erie, Pa., show perfect synchronization of material movement and processes; mechanization in movement of materials; scientific control of processes and close inspection to insure high standards of quality; modern, efficient equipment as basis for good work at high speed.

ROADS AND STREETS Crum, R. W. Financing Street and Highway Improvements. American Society Civil Engineers -Proc. May, 1932. pp. 762 -64. Discussion by H. H. Sears, of paper indexed in Engineering Index, 1931, p. 700 from issue of August, 1931. Harrison, J. L. Where Highway Dollar Goes. Public Roads. April, 1932. pp. 21 -31, 38. Study of cost distribution in construction of concrete pavements; distribution of highway dollar in markets of nation; freight costs; fuel costs; wage account. *Unit Costing for Road Construction Schemes. The Cost Accountant. May, 1932. 345 -46.

STEEL MILLS *Kellam, L. J. Costing in Small Steel Rolling Mills. The Cost Accountant. May, 1932. pp. 350 -54.

TAXICABS Taxicab Accounting System Adopted by Connecticut. Transit Journal. April, 1932. pp. 173 -75. Uniform classification of accounts required as aid to operators and to permit closer regulations; companies must submit annual report to Public Utilities Commission. 1427 Echoes from the Detroit Convention

e t t o D e t r o i t , b u t , e tray I couldn t g o1� Vlllat f s t h i s I ' hear aboutr Powers new You actually saw it? v e b e e n ° w itn h g a t T s o m e t h i n g l i k e s

Do you mean t h i s w i l l new Powers 1 os

Well I tm s s g , going to have them make a s u r ve y of our requirements 4e

Along with the Detroit Cost Conference, Powers' most recent and pro- ductive N. A. C. A. exhibit has gone into history. Now, the echoes are reaching our ears.

Visitors at our display saw actual evidence of almost unbelievable advances in punched card equipment. They saw demonstrations of P o w e r s D i r e c t Subtraction Powers 90= column Card Equipment P o w e r s Reproducing P u n c h P o w e r s S u m m a r y P u n c h and other of the latest Powers contributions to tabulating science.

Now, the echoes are coming in —from men who were unable to get to Detroit. They are asking us to bring the story of the new Powers into their offices. We say to them —and to you —we will, gladly. Drop us a line. We will send a representative, without obligation on your part.

POWERS ACCOUNTING MACHINES

DIVISION OF REMINGTON RAND, INC. BUFFALO, N. Y.

THE ALPHABETICAL POWERS PRINTS NAMES AND WORDS AS WELL AS FIGURES WATER WORKS Eckert, O. Water Department Autonomy Permits Sou"d Fiscal Policy. Engineering News - Record. April 28, 1932. pp. 617 -18. Water -works system of Lansing, Michigan, is operated by special commission; revenue and expenditures are kept entirely separate from those of city proper and administration is completely independent. Pirnie, M. Now is the Time to Make Waterworks Improvements. Engineering News- Record. April 28, 1932. pp. 609 -11. Author's testimony before Senate subcommittee on La Follette public -works relief bill; construction work totaling half billion dollars represented by deferred water- works extensions; its immediate prosecution would be at low cost and would be great step toward economic recovery; virtual boycott of municipal securities by organized investment bankers.

WOODWORKING Gardiner, E. W. Controlled Costs as Basis of Good Estimation. Wood Working Industries. April, 1932. pp. 17 -21. Fundamental records should be as simple and as few as possible and should not require unnecessary red tape in their recording, but they should be basic, readily analyzed, and flexible enough that they may be readily converted into whatever form is required to meet requirements of conditions and product.

ADDRESSES OF MAGAZINES LISTED American Society Civil Engineers, 29 West 39th St., New York, N. Y: Assn. des Ingeneiurs Electriciens Sortis —De L'Institut Electrotechnique Montefiore, Liege, Belgium. Automotive Industries, 239 West 39th St., New York, N. Y. Bulletin of the Taylor Society, 29 West 39th St., New York, N. Y. Bus and Coach, Dorset House, Tudor St., , E.C. 4, . Canadian Engineer, Church and Court Sts., Toronto, Canada. Ceremic Industry, 407 S. Dearborn St., Chicago, Illinois. Coal Age, McGraw -Hill Publishing Co., 330 West 42nd St., New York, N. Y. Cost Accountant, 6 Duke St., St. James's, London, S.W. 1, England. Engineering and Mining Journal, McGraw -Hill Publishing Co., New York, N. Y. Engineering News - Record, McGraw -Hill Publishing Co., New York, N. Y. Foundry, Penton Publishing Co., Cleveland, Ohio. Gov. India Central Public Branch, Calcutta, India. Gummi -Ztg., Berlin, Germany. Hydro - Electric Power Commission of Ontario, 190 University Ave., Toronto, Canada. Iron Age, 239 West 39th St., New York, N. Y. Management (ASME Trans.), 29 West 39th St., New York, N. Y. Management Review, American Management Assn., 20 Vesey St., New York, N. Y. Maschinenbau, Berlin, Germany. National Electric Light Assn., 420 Lexington Ave., New York, N. Y. Paper Trade Journal, 10 East 39th St., New York, N. Y. Petroleum World, 1031 South Broadway, Los Angeles, Calif. Public Roads, Superintendent of Documents, Washington, D. C. Sewage Works Journal, 654 Madison Avenue, New York, N. Y. Tonindustrie Ztg., Berlin, Germany. Transit Journal, McGraw -Hill Publishing Co., New York, N. Y. Werkstattstechnik, Berlin, Germany. Woodworking Industries, Fourth St. at Clinton, Jamestown, N. Y. 142$ Employment

Men Available The following members of the Association are available for employ- ment:

No. 1362 — Accountant, 40 years of age, married, over twenty years experience in cost and general accounting; last twelve years in auditing. Experienced in com- piling statements, cost data, etc. Income tax handled for last five years. Now in market for position. Any location. Salary open.

No. 1363 —Cost and General Accountant now employed by Automotive Sheet Metal Products Company. Thorough knowledge of manufacturing automotive sheet metal parts. Capable of installing and operating cost system. Ten years' experience in handling cost department. Protestant, married, salary and location open.

No. 1364 —Age 34, married. Evening University graduate majoring in Accounting. Ten years inside accounting experience in two large investment securities houses. One year of Real Estate secretarial, and wholesale office management experience. One year of factory work. Clean record and best of references. Desires position as Head Accountant, Office Manager, or Junior Public Accountant. Salary and location open.

No. 1365— Married, age 23. Business college graduate of accounting with experi- ence in bookkeeping, accounting, system revising, standard costs and knowledge of General Motors accounting system, desires position with manufacturing organization or firm of Industrial Engineers. Location in New England States desired but not necessary. Salary open.

No. 1366— Accountant- Auditor - Executive, with 17 years of diversified experience, the last five years of which have been in public accounting. Experienced as senior in charge of a variety of audits, and system survey and installation engagements; as cost accountant, office manager, and accounting department head. Desires position as Auditor, Controller, or Office Manager with medium sized company. Will accept temporary employment in lower capacity. Married, age 34, good education. Salary open. Available at once.

No. 1367 —Cost Accountant —aged 23, single, graduate of recognized School of Accountancy. Has had six years' manufacturing experience in intricate departmental cost supervision with knowledge of budgets and time studies and control of orders and credits. Has had auditing and income tax experience. Not afraid of hard work and conscientious of duties. Will do public or private accounting and travel anywhere. Salary moderate.

No. 1368 -Cost accountant with fifteen years' experience in some of the largest metal industries in the United States. Good knowledge of progressive tool and die work, have installed systems on standard or actual cost, efficiency methods developed relating to shop time studies and production control. Capable of taking full charge office. Salary open. 1429 No. 1369— Excellent executive accountant, 39 years old, during the last 20 years has been employed continuously in the following successive positions; cost clerk, assistant auditor, factory accountant, general auditor and assistant treasurer, cost and methods engineer, and controller. Experienced in large and small manufacturing concerns. Available for immediate employment where experience indicated above can be utilized to mutual advantage. Salary and location open. No. 1370 —Age 27, single, Protestant. High school two years. Completed Ac- counting Course at New York University and at present studying by correspondence with the International Accountants Society. Four years' experience in manufacturing accounting, cost and general, and three years' experience in Building Construction Accounting. (Public Utility and Industrial.) No objection to travel. Salary open. No. 1371— Accounting Executive having a very complete background in general accounting and cost work, covering a period of eighteen years is desirous of making connection with concern where efforts will be appreciated. Is qualified to fill position of General Auditor, Executive Accountant, Treasurer or Controller. Also a close student and advocate of Budgetary Controls and Standard Costs. Salary and location open. American Protestant, 40 years of age, married with three children. No. 1372— Executive Accountant, both cost and general. College graduate. Quite familiar with the manufacture of iron and steel products of a rolled and cast nature. Conversant with latest methods of labor and material controls, budgets and normal costs. Age 40. Capable of acting in capacity of controller or treasurer. Location and salary open. i Applications for Membership

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

Baltimore Specht, Walter L., Standard Lime and Stone Co., 524 Equitable Bldg., Balti- more, Md. Boston Baker, Karl W., Charles F. Rittenhouse & Co., 1 Federal St., Boston, Mass. Blake, Stephen, Houghton & Dutton, Inc., Tremont St., Boston, Mass. Brimer, Wallace E., The Forbes Lithograph Mfg. Co., Forbes St., Chelsea, Mass. Bulger, John J., Gilchrist Co., 417 Washington St., Boston, Mass. Burke, Laurence W., Boston Y. M. C. A., 140 Clarendon St., Boston, Mass. Campbell, Donald M., Packard Motor Car Co., of Boston, 1089 Commonwealth Ave., Boston, Mass. Carty, Thomas J., Stone's Express, Inc., 412 Broad St., Lynn, Mass. Cunningham, Donald S., Hersey Mfg. Co., South Boston, Mass. Hussey, Howard B., Continental Baking Co., 259 Lowell St., Somerville, Mass. Kenney, Walter E., Penobscot Chem. Fibre Co., 211 Congress St., Boston, Mass. 1430 McIsaac, John J., Haskins & Sells, 80 Federal St., Boston, Mass. Nickolls, C. R., H. P. Hood & Sons, Inc., 500 Rutherford Ave., Boston, Mass. Peterson, C. Gordon, Marchant Calculating Machine Co., 216 Tremont St., Boston, Mass. Purington, Ellis M., Bentley School of Accounting, 921 Boylston St., Boston, Mass. Rich, John Everett, F. W. LaFrentz & Co., 79 Milk St., Boston, Mass. Sheppard, Chester Wilson, Ritz Carlton Hotel, Arlington St., Boston, Mass. Chicago Hirsch, J. Charles, Sanders Hirsch & Co., 33 N. La Salle St., Chicago, 111. Cleveland Faucett, A. C., Midland Steel Products Co., Madison Ave. and W. 106th St., Cleveland, Ohio. Columbus Benoy, Clyde L., Motorist Mutual Insurance Co., 85 East Gay St., Columbus, Ohio. Kuhnle, H. C., F. J. Heer Printing Co., 386 S. Fourth St., Columbus, Ohio. Harrisburg Rice, Austin W., 301 State Theatre Bldg., Harrisburg, Pa. Indianapolis Harrison, William H., Levey Printing Co., 250 W. Ohio St., Indianapolis, Ind. Pittsburgh Luke, John William, Rieck- McJunkin Dairy, 1345 Forbes St., Pittsburgh, Pa. Nill, Conrad C., The Wm. Zoller Co., Oswalk & Hess Co., Inc., Spring Garden Ave., N. S., Pttsburgh, Pa. Petrilak, Julius, Macbeth -Evans Glass Co., 8th and McKean Ave., Charleroi, Pa. Rochester Bridgeman, Glenn W., Stecher Lithographic Co., 274 N. Goodman St., Rochester, N. Y. Burke, John J., Rochester Packing Co., Inc., 900 Maple St., Rochester, N. Y. Casey, Laurence E., Bausch & Lomb Optical Co., 635 St. Paul St., Rochester, N. Y. Eike, Derwood W., Robeson - Rochester Corp., 12 Saratoga Ave., Rochester, N. Y. Ericsson, Konrad E., Lawless Bros. Paper Mills, Ontario St., East Rochester, N. Y. Foxall, Douglas H., Eastman Kodak Co., Kodak Park, Rochester, N. Y. Franks, Stanley K., Bausch & Lomb Optical Co., 635 St. Paul St., Rochester, N. Y. Lemieux, Milton D., Bausch & Lomb Optical Co., 635 St. Paul St., Rochester, N. Y. Macomber, Clarke R., Royal Typewriter Co., Inc., 329 Burke Bldg, Rochester, N. Y. Newell, Howard, Bausch & Lomb Optical Co., Rochester, N. Y. Smalley, Edward James, Bausch & Lomb Optical Co., 635 St. Paul St., Rochester, N. Y. Temple, Harry, Stecher Lithographic Co., 274 N. Goodman St., Rochester, N. Y. Tompkins, George Raymond, National Cash Register Co., 30 South Ave., Rochester, N. Y. St.. Louis Wood, Wm. E., Jeff K. Stone & Co., 1707 Ambassador Bldg., St. Louis, Mo. 1431 Scranton Beacham, Charles E., Scranton Lace Co., Glenn St. and Meylert Ave., Scranton, Pa. Sister M. Saint Agnes, Marywood College, 2300 Adams Ave., Scranton, Pa.

Utica Walsh, Robert, Utica Knitting Co., 101 Mathews Ave., Utica, N. Y.

Worcester Haas, Carl H.; Claflin Sumner Coal Co., 32 Pleasant St., Worcester, Mass.

1432 Here it is!

Really Portable 141/2 pounds

New "Spot-Proof" Keyboard

380 r. p. m.

THE NEW SMALL ELECTRIC MONROE

This complete adding - calculator with full automatic division, weighs 3 0 pounds less than other automatic dividing machines. Easily carried about, even by a girl clerk. Its operation is practically noiseless. Monroe's exclusive "Spot- Proof" keyboard assures accuracy, for depressed keys are ringed by their own self - checking shadow. Write for an illustrated folder which describes other features of the new Monroe LA -5.

MONROE CALCULATING MACHINE COMPANY, INC. • ORANGE, NEW JERSEY