J. J. RAHILL, C. P. A.

Member, California Society of Public Accountants.

Author of "Corporation Accounting and Corporation Law."

FRANK BROOKER, C. P. A.

Ex-New York State Examiner of Certified Public Accountants.

Ex-President, American Association of Public Accountants.

Author of "American Accountants' Manual."

CLINTON E. WOODS, M. E.

Specialist in Industrial Organization.

Formerly Comptroller, Sears, Roebuck & Co.