ATLANTA BALTIMORE BIRMINGHAM BOSTON BUFFALO CHICAGO CINCINNATI CLEVELAND DALLAS DENVER DETROIT KANSAS CITY LOS ANGELES MINNEAPOLIS NEWARK NEW ORLEANS NEW YORK HASKINS & SELLS CERTIFIED PUBLIC ACCOUNTANTS BULLETIN EXECUTIVE OFFICES HASKINS & SELLS BUILDING 37 WEST 39TH ST., NEW YORK PHILADELPHIA PITTSBURGH PORTLAND PROVIDENCE SAINT LOUIS SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE TULSA WATERTOWN HAVANA LONDON PARIS SHANGHAI VOL. V I I N E W Y O R K , A P R I L , 1924 No. 4 In Memoriam © Underwood & Underwood ELIJAH WATT SELLS March 1, 1858—March 19, 1924