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              24 HASKINS & SELLS March
.
It becomes our sad duty, in this number
of the Bulletin, to chronicle the death of
Mrs. Sells, at Cromwell, Connecticut,
Monday, February 20, 1922.
Born March 3, 1862, at Dubuque, Iowa,
Mrs. Sells, who before her marriage was
Miss Mabel E. Graves, spent the earlier
part of her life in the Middle West, coming
to New York when Mr. Sells' professional
engagements brought him here.
While Mrs. Sells has been an invalid for
the past fifteen years and her failing health
more recently has given little hope of re­covery,
the realization of her death brings
a sense of deepest sorrow and loss to the
many by whom she was known and loved.
The funeral services, held at her late
home, "Wattland," King Street, Green­wich,
Connecticut, Thursday morning,
February 23, were attended by a large
representation from the Haskins & Sells
organization and members of the account­ancy
profession. The ceremony, charac­terized
by its sweet simplicity, was most
impressive, and the wealth and beauty of
floral tokens were a fitting tribute to the
esteem in which Mrs. Sells was held.
The interment was in Putnam Cemetery
at Greenwich, in a spot marked by its sim­plicity
and thoughtful consideration in
selection.
The following note, written by Mr. Sells
in appreciation of the many attentions of
which he was the recipient, is expressive of
the keen interest with which Mrs. Sells fol­lowed
the progress of the organization:
Dear Members of the Firm:
The rose wreath on a pedestal in the bed of
ferns with your expression of sympathy
touched me deeply. Its delicacy, its beauty,
and its magnificence typify the character of
your constant interest in, and devotion to, Mrs.
Sells and me during the many years of her
failing health. Need I say of her that her
loyalty to, and pride in the firm, and deep
personal interest in each one of us, never
faltered. Your attentions at this time will
ever be a sweet memory and I thank you with
all my heart.
Sincerely,
(Signed) E. W. S.
Wattland, February 23, 1922.
At a meeting of the Johnstown (Pa.)
Society of Accountants, held on February
23, the speakers were Messrs. E. C. Gause
and A. J. Farber of our Pittsburgh office.
Mr. Gause spoke on "Financial State­ments,"
and brought out the advantages of
closing the books and preparing statements
at the end of the natural business year
rather than December 31. Mr. Farber
dealt with the subject of "Tax Laws" and
was engaged for several hours after the
close of his paper in discussing questions
bearing on the tax situation.
It is with no small pride and pleasure
that we announce that Messrs. J. F. Coer-ver,
W. G. LaRue, J. M. Neumayer, W. A.
Robertson and E. F. Wetteroth, all mem­bers
of the St. Louis staff, have recently
obtained the CP.A. certificate of the State
of Missouri. This is a most encouraging
and creditable showing, not only for each
of the successful candidates, but also for
the St. Louis Office.
We also note with pleasure that Mr. C.
Doiseau, Assistant Manager, New Orleans
office, has recently received the C. P. A.
certificate of the State of Louisiana.
Mr. F. L. Wilkinson, of the staff of the
New York 39th Street office, is to be con­gratulated
upon his article, appearing in
the Journal of Accountancy for March,
1922, entitled, "Accounting for Electric
Light and Power Industries." The paper
was presented as a thesis at the November,
1921, examinations of the American Insti­tute
of Accountants.
PRESS OF WILLIAM GREEN, NEW YORK