JAM 27 1966 T O U C H E , R O S S , B A I L EY & S M A R T PLEASE DO NOT MUTILATE AMERICAN INSTITUTE t CERTIFIED PUBLIC ACCOUNTANTS LIBRARY 666 FIFTH AVENUE NEW YORK 19, N. Y. PLEASE RETURN TO LIBRARY 0?e Qy artcrljy J u n e 1 9 6 5