Chapter M: U. Overland

Of the New York Bar. Author of "Classified Corporation Laws of All the States."

THOMAS CONYNGTON Of the New York Bar. Author of "Corporate Management," "Corporate Organization," "The Modern Corporation," and "Partnership Relations."

THEOPHILUS PARSONS, LL. D. Author of "The Laws of Business."

E. ST. ELMO LEWIS Advertising Manager, Burroughs Adding Machine Company. Formerly Manager of Publicity, National Cash Register Co. Author of "The Credit Man and His Work," and "Financial Advertising."

T. E. YOUNG, B. A., F. R. A. S. Ex─President of the Institute of Actuaries. Member of the Actuary Society of America. Author of "Insurance."

LAWRENCE R. DICKSEE, F. C. A. Professor of Accounting at the University of Birmingham. Author of "Advanced Accounting," "Auditing," "Bookkeeping for Company Secretary," etc.

FRANCIS W. PIXLEY Author of "Auditors, Their Duties and Responsibilities," and "Accountancy."

CHARLES U. CARPENTER General Manager, The Herring─Hall─Marvin Safe Co. Formerly General Manager, National Cash Register Co. Author of "Profit Making Management."