On the twenty-fifth anniversary;

              82 HASKINS & SELLS November
and wide-spread clientele.
On the Twenty-fifth Anniversary
WE publish below, with the consent of
the author, a letter addressed to Mr.
Sells, by Mr. T. F. Wharton, on the
occasion of the celebration of the twen­ty-
fifth anniversary of the firm.
September 8, 1919.
Mr. E. W. Sells,
Of Haskins & Sells,
30 Broad St., New York City.
Dear Mr. Sells:—
When I was in Chicago on Friday, I
learned from Mr. Bickett that you were
to celebrate your twenty-fifth anniver­sary
at your meeting in New York this
week, and particularly at the dinner to
be held Thursday evening. When I
learned of this I was very much tempted
to attend the dinner as a member of the
Alumni Association. Owing, however,
to the Quarterly Meeting of our Board
of Directors, which occurs this week, I
will not be able to get away; and will
have to forego the pleasure of dining at
your expense.
Since talking with Mr. Bickett, I have
been thinking about the wonderful
growth of your firm and the changes
that have taken place since I went to
work for Haskins & Sells, which was on
the first Sunday in January, 1902. At
that time, you were a pretty husky in­fant,
able to sit up and take a great deal
of nourishment.
During my connection with the firm I
became pretty thoroughly imbued with the
Haskins & Sells spirit, and was full of it
when I left the organization in 1911,
after practically ten years of service.
Haskins & Sells have succeeded be­cause
they have always been honest,
have never betrayed a client, and have
been true to the best traditions of the
profession. It has always been a source
of pride to me that I was so long asso­ciated
with the firm. Since coming with
Deere & Company, I have tried to main­tain
the ideals acquired with you, and it
has been a source of strength to me to
be able to support my position by stat­ing
what your own stand would be in
the matter.
The firm will start on its second quar­ter-
century as the dean, so to speak, of
the accounting profession in this country,
and I sincerely trust and believe that it
will maintain that position and that con­tinued
prosperity will be its reward.
With best regards to you and the
other members of the firm, and my old
associates on the staff, I remain,
Yours very truly,
(Signed) T. F. W H A R T O N .