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110 State St 110 William St 120 Broadway 30 Broad St 40 Rector St 56 Pine St 80 Maiden Lane 82 Beaver St American Exchange Bank American Institute Angeles annual meeting Arthur August 31 Baltimore board of examiners Boston Brooklyn Calif California St Castle & Cooke certificate certified public accountant Chairman Charles H Chicago Claus Spreckles Cleveland Commerce Bldg council Dearborn St Detroit Edward election Ernest executive committee Frederick George Harold Henry Herbert Hurdman Institute of Accountants James Jersey Joseph Journal of Accountancy Kansas City LaSalle St letter-bulletins Lewis Louis Madison Ave Mass member or associate members and associates Memphis Minn Minneapolis Nat1 National Bank Bldg Ohio Oregon Orleans P. O. Box Park Ave Philadelphia Pittsburgh Portland president public accountant Robert Salle St San Francisco Seattle secretary September 20 special committee Street Corporation Tenn Texas Thomas Walter Wisc York New York