OCT 13 19W * * % * , a T O U C H E , R O S S , B A I L E Y & S M A RT HUM" AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LIBRARY 66S FIFTH AVENUE NEW YORK 19, N, Y. flfBE B U I TO UWW C^Qj var PLEASE DO N0T MLUIUATB S e p t e m b e r 1 9 6 4