Author of "How to Do Business by Letter," and "Art of Writing and Speaking the English Language."
FREDERICK TIPSON, C. P. A.
Author of "Theory of Accounts."
CHARLES BUXTON GOING
Managing Editor of The Engineering Magazine.
Associate in Mechanical Engineering, Columbia University.
Corresponding Member, Canadian Mining Institute.
F. E. WEBNER
Public Accountant.
Specialist in Factory Accounting.