T O U C H E , R O S S , B A I L E Y & S (ft A R T i)UL 9 1963 REFFR1-N* Vht Qy&rUrly AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LIBRARY 666 FIFTH AVENUE NEW YORK 19, N. Y, J u n e 1 9 6 3 PLEASE BETUBH TO LI1AH1 PLEASE DO TVmrp MTTTTT A TTJ