Ask the Scholar

Document scope · 1 page
doc
Scholar
Ask about this object, its catalog metadata, its source description, or the page inventory. For page-specific OCR and visual context, open one of the page chats.

Scholar Source Context

Document identity
localId
16620748
label
Roosevelt, Franklin D. - Finances - Fur Coats
core
doc
dtoType
document
pageCount
1
Source metadata
Source extras
naId
16620748
levelOfDescription
fileUnit
recordType
description
ocrSource
nara-archive
Single page context
seq
1
pageIndex
0
type
document
mediaId
983f007673a48f78
ocrText
PSF F.D.R. Finances - Personals1938 Subject File Box 179 Material used in making up 1938 Income Tax F 5427 A CITY BANK FARMERS TRUST COMPANY 1 22 WILLIAM STREET DATE OF SALE c 709 PF CONFIRMATION AND ADVICE OF CREDIT NEW YORK No. 185081 TO HONORABLE FRANKLIN D. ROOSEVELT DATE OF CREDITAPR -2 THE WHITE HOUSE WASHINGTON, D.C. NEW BOSTON LAND CO. 570 LEXINGTON AVE NYC WE HAVE DELIVERED THE SECURITIES DETAILED BELOW AND HAVE ACCORDINGLY CREDITED THE FOLLOWING ACCOUNT: NCB CBF BR A/C FRANKLIN DELANO ROOSEVELT PAR VALUE OR NUMBER OF SHARES SECURITY PRICE PRINCIPAL AMOUNT DELIVER VS PAYMENT I 5 SHS NEW BOSTON LAND CO. 6% CUM PFD 100 LESS TAX $499.45 $100. PAR $.55 INCOME ACGRUED INTEREST FROM TO AMOUNT OF CREDIT $499.45 THE ABOVE SECURITIES HAVE BEEN DELIVERED FROM THE FOLLOWING SECURITY ACCOUNT CSTD A/C FRANKLIN DELANO ROOSEVELT A CITY BANK FARMERS TRUST COMPANY BY F 5427 A CITY BANK FARMERS TRUST COMPANY CONFIRMATION AND ADVICE OF CREDIT 1 22 WILLIAM STREET NEW YORK No. 196940 DATE OF SALE c 709 DATE OF CREDIT HONORABLE FRANKLIN D. ROOSEVELT NOV 2 8 1938 TO THE WHITE. HOUSE WASHINGTON, D.C. NEW BOSTON LAND CO. 570 LEXINGTON AVE NYC WE HAVE DELIVERED THE SECURITIES detailed BELOW AND HAVE ACCORDINGLY CREDITED THE FOLLOWING ACCOUNT: NCB CBF BR A/C FRANKLIN DELANO ROOSEVELT / HONORABLE/ PAR VALUE OR SECURITY PRICE PRINCIPAL AMOUNT NUMBER OF SHARES I DELIVER vs PAYMENT $499.45 5 SHS NEW BOSTON LAND CO. 6% CUM PFD $100.PAR VS INCOME ACCRUED INTEREST FROM TO AMOUNT OF CREDIT $499.45 THE above SECURITIES HAVE BEEN DELIVERED FROM THE FOLLOWING SECURITY ACCOUNT CSTD A/C FRANKLIN DELANO ROOSEVELT / HONORABLE/ COMPANY d BY CITY fie person mal City Bank Farmers Trust Company CHARTERED 1822 22 William Street NewYork June 20th, 1938 CABLE ADDRESS: FARMTRUST IN REPLY PLEASE QUOTE CUST Honorable Franklin D. Roosevelt, The White House, Washington, D. C. Sir: We wish to call to your attention that $10,000. par value State of Tennessee Refunding 4-1/4% bonds which we are holding for your account will mature July 1st, 1938. We shall present the bonds for payment on that date, advising you when the proceeds have been credited to your account. Very truly yours, H. M. Peterson, Assistant Trust Officer. CEC:JM LAZARD FRERES & Co. P.F. JANUARY 4 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $1.50 50 GENERAL AMERICAN INVESTORS COMPANY INC. $6 PFD. $75.- LAZARD FRÈRES & Co. JANUARY 8 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $.25 300 LEHMAN CORPORATION $75.- LAZARD FRERES & Co. MARCH 2 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $e15 100 PURITY BAKERIES CORPORATION $15.- LAZARD FRÈRES & Co. MARCH 16 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $.25 100 STANDARD OIL COMPANY OF CALIFORNIA $35.- $.10 EXTRA LAZARD FRÈRES & Co. APRIL 2 1938 120 BROADWAY NEW YORK . HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT, $1.50 50 GENERAL AMERICAN INVESTORS COMPANY INC. $6 PREFERRED $75.- LAZARD FRÈRES & Co. APRIL 9 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $.25 300 LEHMAN CORPORATION $75.- LAZARD FRÈRES & Co. JUNE 2 1938 120 BROADWAY NEW YORK .HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $.15 100 PURITY BAKERIES CORPORATION $15.- LAZARD FRÈRES & Co. JUNE 16 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $25 100 STANDARD OIL COMPANY OF CALIFORNIA $35.- 10 EXTRA LAZARD FRERES & Co. JULY 2 1938 120 BROADWAY NEW YORK P.F. HONORABLE FRANKLIN D.ROOSEVELT d-l WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $1.50 50 GENERAL AMERICAN INVESTORS COMPANY INC. $6 PFD $75000 LAZARD FRERES & Co. JULY 9 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $.20 300 LEHMAN CORPORATION $60.- LAZARD FRERES & Co 120 BROADWAY Personal file X SEPTEMBER 2 1938 NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $15 100 PURITY BAKERIES CORPORATION $154- LAZARD FRERES & Co. SEPTEMBER 16 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $25 100 STANDARD OIL c OMPANY OF CALIFORNIA $35.- $210 EXTRA LAZARD FRERES & Co. OCTOBER 3 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $1.50 50 GENERAL AM ERICAN INVESTORS CO.INC. $6 PREFERRED $75.- LAZARD FRERES & Co. 120 BROADWAY NEW YORK fill per financial ml OCTOBER 8 1938 HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $20 300 LEHMAN CORPORATION $600- LAZARD FRERES & Co. DECEMBER 2 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $855 100 PURITY BAKERIES CORPORATION $558- LAZARD FRERES & Co. DECEMBER 16 1938 120 BROADWAY NEW YORK HONORABLE FRANKLIN D.ROOSEVELT WASHINGTON D.C. Memorandum of dividends collected for your account SECURITY AMOUNT $.25 100 STANDARD OIL CO OF CALIFORNIA $35.00 $.10 EXTRA P.F. IN COMPLIANCE WITH SECTION 11 (0) (a) OF THE SECURITIES EXCHANGE ACT OF 1994. WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL sx ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HON FRANKLIN D ROOSEVELT in Account Current With LAZARD FRÈRES & Co., NEW YORK. Last amount in this column is Balance of Account-ablique figures indicate Debit Balance DATE PARTICULARS STAMP DEBIT CREDIT BALANCE TAX 1938 JAN 1 BALANCE 2905 00 4 DIV 50 GENL AMERICAN INV CO INC $ 6 PFD 75 00 2980 00 8 DIV 300 LEHMAN CORPN 75 00 3055 00 IN COMPLIANCE WITH SECTION 11 (D) (a) OF THE SECURITIES EXCHANGE ACT OF 1984, WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL BE ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HON. FRANKLIN D ROOSEVELT in Account Current With LAZARD FRÈRES & Co., NEW YORK. Last amount in this column is Balance of Account-oblique figures indicate Debit Balance DATE STAMP PARTICULARS DEBIT CREDIT BALANCE TAX 1938 FEB 1 BALANCE 3055 00 IN COMPLIANCE WITH SECTION 11 (D) (R) OF THE SECURITIES EXCHANGE ACT OF 1834, WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL as ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HON FRANKLIN D ROOSEVELT in Account Current With LAZARD FRÈRES & Co., NEW YORK. Last amount in this column is Balance of Account-oblique figures indicate Debit Balance STAMP DATE PARTICULARS DEBIT CREDIT BALANCE TAX 1938 MAR 1 BALANCE 3055 00 2 DIV 100 PURITY BAKERIES CORRN 15 00 3070 00 16 DIV & EXTRA 100 STANDARD OIL CO OF CALIF 35 00 3105 00 IN COMPLIANCE WITH SECTION " (D) (a) OF THE SECURITIES EXCHANGE ACT OF 1834, WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL ** ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HON. FRANKLIN D ROOSEVELT in Account Current With LAZARD FRÈRES & Co., NEW YORK. Last amount in this column is Balance of Account-oblique figures indicate Debit Balance STAMP DATE PARTICULARS DEBIT CREDIT BALANCE TAX 1938 APR 1 BALANCE 3105 00 2 DIV 50 GENL AMER INV CO INC #6-PFD 75 00 3180 004 9 DIV 300 LEHMAN CORPN 75 00 3255 004 IN COMPLIANCE WITH SECTION 11 (D) (2) OF THE SECURITIES EXCHANGE ACT OF 1834. WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL -- ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HON, FRANKLIN D ROOSEVELT in Account Current With LAZARD FRÈRES & Co., NEW YORK. Last amount in this column is Balance of Account-oblique figures indicate Debit Balance STAMP DATE PARTICULARS DEBIT CREDIT BALANCE TAX 1938 MAY 1 BALANCE 3255 00% IN COMPLIANCE WITH SECTION 11 (D) (a) OF THE RECURITIES EXCHANGE ACT OF 1984. WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL ** ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HON FRANKLIN D ROOSEVELT in Account Current With LAZARD FRÈRES & Co., NEW YORK. Last amount in this column is Balance of Account-ablique figures indicate Debit Balance DATE PARTICULARS STAMP DEBIT CREDIT BALANCE TAX 1938 JULY 1 BALANCE 3305 00 2 DIV 50 GENL AMER INV CO INC $6 PFD 75 00 75 3380 00 9 DIV 300 LEHMAN CORPN 60 60 00 3440 004 1 IN COMPLIANCE WITH SECTION 11 (D) (a) OF THE SECURITIES EXCHANGE ACT OF 1984. WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL BE ACTING AS BROKER FOR YOU UNLESS W& NOTIFY YOU OTHERWISE. HON FRANKLIN D ROOSEVELT in Account Current With LAZARD FRÈRES & Co., NEW YORK. Last amount in this column is Balance of Account-oblique figures indicate Debit Balance STAMP DATE PARTICULARS DEBIT CREDIT BALANCE TAX 1938 SEPT 1 BALANCE 3440 00 2 DIV 100 PURITY BAKERIES CORPN 15 00 3455 00 16 DIV & EXTRA 100 STANDARD OIL CO OF CAL 3500 3490 00 IN COMPLIANCE WITH SECTION " (D) (8) OF THE SECURITIES EXCHANGE ACT OF 1934, WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL == ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HON. FRANKLIN D ROOSEVELT Last amount in this column is in Account Current With LAZARD FRÈRES & Co., NEW YORK. Balance of Account-oblique figures indicate Debit Balance DATE STAMP PARTICULARS DEBIT CREDIT BALANCE TAX 1938 OCT 1 BALANCE 3490 00 3 DIV 50 GENL AMER INV 00 86- PFD 75 00 3565 001 8 DIV 300 LEHMAN CORPN 60 00 3625 00 IN COMPLIANCE WITH SECTION 11 (D) (2) OF THE SECURITIES EXCHANGE ACT OF 1984. WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL BE ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HONORABLE FRANKLIN D.ROOSEVELT Last amount in this column is in Account Current With LAZARD FRÈRES & Co., NEW YORK. Balance of Account-sblique figures indicate Debit Balance DATE STAMP PARTICULARS DEBIT CREDIT BALANCE 1938 TAX NOV 1 BALANCE 3625 00 IN COMPLIANCE WITH SECTION " (D) (2) OF THE SECURITIES EXCHANGE ACT OF 1984. WE HERE- BY NOTIFY YOU THAT IN ALL TRANSACTIONS WITH YOU WITH RESPECT TO ANY SECURITIES WE WILL # ACTING AS BROKER FOR YOU UNLESS WE NOTIFY YOU OTHERWISE. HONORABLE FRANKLIN D ROOSEVELT in Account Current With LAZARD FRÈRES & Co., NEW YORK. Last amount in this column is Balance of Account-sblique figures indicate Debit Balance DATE PARTICULARS STAMP DEBIT CREDIT BALANCE TAX 1938 DEC 1 BALANCE 3625 00 2 DIV 100 PURITY BAKERI ES CORP 55 00 3680 00 16 DIV & EXTRA 100 STANDARD OIL CO OF CALIFORNIA 35 00 3715 00 LAZARD FRÈRES & Co. NEW YORK TELEORAPHIC ADDRESS - LAZARD, NEW YORK LAKARD FRÈRES & Crs. PARIS - LAZARD BROTHERS & Co., LTD. LONDON 120 BROADWAY December 31, 1938 Lazard France Honorable Franklin D. Roosevelt, c/o Mr. Henry Morgenthau, Jr., New York. Dear Sir We beg to advise you that, according to our records, at the close of business on this date, we held for your account and risk the following securities: 200 shares Commercial Solvents Corp. Common 50 If General American Investors Co. Inc. $6 Cumulative Preferred 300 # The Lehman Corp. Capital Stock 100 # Purity Bakeries Corp. Common 100 If Standard 011 Co. of California Capital Stock Will you kindly examine this list and, if it is found\ correct, please return the acknowledgment printed on attached sheet, duly signed. In case of any discrepancy we would thank you to advise us promptly. Yours very truly, Honorable Franklin D. Roosevelt per pro. Walk Bahn LAZARD FRERES & CO. MLR:O 543 essure A MHOY WILK TAWATAON BEEL .IT Messrs. Lazard Freres & Co. 120 Broadway, New York Dear Sirs: I am in receipt of your letter of DEC 3 1 1938 , con- JR We are taining list of securities held on that date for my b account and risk: our 200 shares Commercial Solvents Corp. Common 50 # General American Investors Co. Inc. $6 Cumulative Preferred 300 # The Lehman Corp. Capital Stock 100 # Purity Bakeries Corp. Common 100 # Standard 011 Co. of California Capital Stock The above list has been examined and found correct. Please continue holding the securities in the same manner. Yours very truly, 543 Honorable Franklin D. Roosevelt MLR:O SFA 1040 " C IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT. THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK, N.Y. 26 WASHINGTON. D. C. JAN. 1938 DATE DEBITE CREDITS BALANCE JAN 3 BALANCE BROUGHT FORWARD 4,667.77 3 8000 LOUISVILLE & NASHVILLE RR CO SO RR JT MONON TST COLL REG P 160.000 10000 TENN REF 212.500° 100 SHS GEN AMER INV PFD W 150.00 1 SHR U S TR CO N Y CAP 15.00DV * 5,205.27 3 50 SHRS FIRST NATL BK POUGHKEEPSIE NEW COM 17.50W 5,222.77 # 7 25 SHS FEDERATION BK & TR CO 6.250V 5,229.02 * 15 25 SHS CONSOL CAR HEATING CO 37.50DV 5,266.52 * 18 62 SHS BK OF CALIF NATL ASSN 155.00N 5,421.52 * LAST AMOUNT ABOVE is YOUR FINAL BALANCE THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY is RECEIVED STATEMENT KEY WITHIN TEN DAYS FROM THE DATE HEREOF, PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us. CP-CREDIT FOR COUPONE ALL ITEMS. NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR BE SENT ETC. DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING EL-CREDIT FOR SALE OF se- - MADE BY CITY BANK FARMERS FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO US, MAY BE ROUTED IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES DEPT. OR THIS BRANCH OF THE NATIONAL CITY BANK OF NEW YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER. MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT. NEGLECT OR DEPAULT OF ANY CORRESPONDENT, AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH 18 RECEIVED AT THE OFFICE OF THIS MO-CREDIT FOR MAIL DEPOSIT LO-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT 18 CARRIED. FC-CPEDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK. (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK SPA 1040 se IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK, N.Y. 26 WASHINGTON. D. C. FEB. 1938 R DATE DEBITS CREDITS BALANCE BALANCE BROUGHT FORWARD FEB 1 5,421.52 1 4M WESTERN PUBLIC SERV IST & REF A 110.000 10 SHS AMEREX HOLDING CORP CAP 7.00 M 100 SHS CHASE NATL BK NY CAP 70.00DV 5,608.52 * - 400 SHS NATL CITY BK NY COM 200.00M 5,808.52 * 8 CSTD FEES FOR 6 MOS TO 2/6/38 100.00 5,708.52 # 26 25 SHS CONS CAR HEATING CO CAP 50.00DV 5,758.52 # LAST AMOUNT ABOVE IS YOUR FINAL BALANCE THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY is RECEIVED STATEMENT KEY WITHIN TEM DAYS FROM THE DATE HEREOF, PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY. SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us, DV-CHEDIT FOR DIVIDENDS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY CP-CREDIT FOR COUPONS FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR. AND, WITHOUT LIABILITY TO us, MAY BE ROUTED DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR BE BENT ETC. - MADE BY CITY BANK FARMERS IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES DEPT. OR THIS BRANCH OF THE DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING NATIONAL CITY BANK OF NEW BL-CREDIT FOR SALE OF se. YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWEE, MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEFAULT OF ANY CORRESPONDENT. AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH ER RECEIVED AT THE OFFICE OF THIS MO-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT 18 CARRIED. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK. FO-CRIDIT FROM FOREIGN DEPT. (PLEASE REFER TO ADVICES PREVIOUSLY BENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK SFA 1040 # C IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE, 22 WILLIAM STREET NEW YORK. N.Y. 26 WASHINGTON, D. C. MAR. 1938 DATE DEBITS CREDITS BALANCE MAR 1 BALANCE BROUGHT FORWARD 5,758.52 - 2500 BALT & OHIO RR CO REF & GEN F 62.500 5,821.02 * Γ 100 SHS CLEVE & PITTSBURGH RR CO GTD CAP 87.50M 5,908.52 * 15 ΓoM US TREAS 143.800° 6,052.32 # LAST AMOUNT ABOVE 19 YOUR FINAL BALANCE THIS STATEMENT OF YOUR ACCOUNT WILL as CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY is RECEIVED STATEMENT KEY WITHIN TEN DAYS FROM THE DATE HEREOF. PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN, DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY. SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO US. CP-CREDIT FOR COUPONS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED. AND RELATIVE DOCUMENTS. ARE RECEIVED ONLY IN-CREDIT FOR OTHER INCOME, --- MADE BY CITY BANK FARMERS TRUST co., CUSTOMERS SECURITIES FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY BE ROUTED ETC. DEPT. OR THIS BRANCH OF THE DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS. OR BE SENT NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING SL-CREDIT FOR SALE OF SE- YORK BANK. OR DRAFT OR CERTIFICATION OF THE DRAWEE. MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEFAULT OF ANY CORRESPONDENT. AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH 18 RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT IB CARRIED. FO-CPEDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK. (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CC-CHARGE FOR CERTIFIED CHECK SFA 1040 : IN ACCOUNT WITH HONORABLE franklin D. ROOSEVELT. THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK, N.Y. 26 WASHINGTON. D. C. APRIL 1938 R DATE DEBITS CREDITS BALANCE BALANCE BROUGHT FORWARD APR 1 6,052.32 2 DEL VS PYMT 5 SHS NEWBOSTON LAND CO 6S CUM PFD AT 100 LESS TAX .55 499.45£ I SH US TR CO NY CAP 15.00DV EXTRA DIV 10.00DV 100 SHS GEN AMER INVESTORS PFD WW 150.00DV 6,726.77 5 50 SHS IST NATE BK POUGHKEEPSIE NEW COM 17.50 W 6,744.27 * 15 25 SHS CONSOL CAR HEAT CO CAP 37.50 W 6,781.77 # 18 62 SHS BK OF CALIF NATE ASSN CAP 155.00D 6,936.77 # LAST AMOUNT ABOVE 18 YOUR FINAL BALANCE THIS STATEMENT or YOUR ACCOUNT WILL # CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY is RECEIVED STATEMENT KEY WITHIN TEN DAYS FROM THE DATE HEREOF, PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us, CP-CREDIT FOR COUPONS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED. AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY ETC. DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR BE SENT DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING SL-CARDIT FOR SALE OF SE- - MADE BY CITY BANK FARMERS FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY # ROUTED IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES DEPT. OR THIS BRANCH OF THE NATIONAL CITY BANK OF NEW YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER. MAKER, PAYING ON OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEFAULT OF ANY CORRESPONDENT, AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH is RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT IS CARRIED. FC-CPIDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK, (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK SPA 1040 sc IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT. THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK, N.Y. 26 WASHINGTON. D. C. MAY 1938 R DATE DEBITS CREDITS BALANCE MAY 2 6,936.77 BALANCE BROUGHT FORWARD 2 2000 BUFFALO NY WATER 40.000 5000 SOUTH BEND TND WATER WKS 118.750° 7,095.52 * 26 25 SHS CONSOL CAR HEAT CO CAP 62.50m 7,158.02 * LAST AMOUNT ABOVE 18 YOUR FINAL BALANCE STATEMENT KKY THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY IN RECEIVED WITHIN TEN DAYS FROM THE DATE HEREOF, PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO US. CP-CREDIT FOR COUPONS MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO US. MAY BE ROUTED ETC. DEPT. OR THIS BRANCH OF THE DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS. OR BE BENT NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING SL-CREDIT FOR SALE OF se. YORK BANK. OR DRAFT OR CERTIFICATION OF THE DRAWEE. MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT. NEGLECT OR DEPAULT OF ANY CORRESPONDENT. AGENT, on SUB-AGENT, CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH 18 RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT is CARRIED, FC-CP ZOIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK, (PLEASE REFER TO ADVICES PREVIOUSLY BENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK SPA 1040 : C IN ACCOUNT WITH THE NATIONAL CITY BANK OF NEW YORK HONORABLE FRANKLIN D. ROOSEVELT. CITY BANK FARMERS BRANCH 22 WILLIAM STREET THE WHITE HOUSE. NEW YORK, N.Y. 26 WASHINGTON, D. C. JUNE 1938 DATE DEBITS CREDITS BALANCE JUN 1 BALANCE BROUGHT FORWARD 7,158.02 I 5000 PUGET SOUND PWR & LGT IST & REF A 137.500° 7,295.52 * 1 roo SHS CELV & PITTS RR CO GTD CAP 87.50W 7,383.02 * LAST AMOUNT ABOVE is YOUR FINAL BALANCE STATEMENT KEY THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY is RECEIVED WITHIN TEN DAYS FROM THE DATE HEREOF. PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF RACH EXCEPTION TAKEN, DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO US. CP-CREDIT FOR COUPONS MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY BE ROUTED ETC. DEPT. OR THIS BRANCH OF THE DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS. OR BE BENT NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWEE OR MAKER OR PAYING AGENT. FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING &L-CREDIT FOR SALE OF SE- YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER, MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONS/BILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEPAULT OF ANY CORRESPONDENT, AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH ⑉ RECEIVED AT THK OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEFT. BANK WHERE THE ACCOUNT is CARRIED, FC-CPIDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK, (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK. N.Y. 26 WASHINGTON. D. C. JUNE 1938 SPA-1040 NO DATE DEBITS CREDITS BALANCE BALANCE BROUGHT FORWARD JUN 13 7,383.02 15 905.00 6,478.02 * LAST AMOUNT ABOVE is YOUR FINAL BALANCE STATEMENT KEY THIS STATEMENT OF YOUR ACCOUNT WILL BK CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY is RECEIVED WITHIN TEN DAYS FROM THE DATE HEREOF, PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us. CP-CREDIT FOR COUPONS MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS. ARE RECEIVED ONLY IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY as ROUTED DEPT. OR THIS BRANCH OF THE ETC. DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICER OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR BE BENT NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT. FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING EL-CREDIT FOR SALE OF se. YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWEE, MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEPAULT OF ANY CORRESPONDENT, AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH IS RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LO-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT is CARRIED. PO-CREDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" All USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK, (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) THE FEDERAL IC TAX ON CHECKS, KTC., WHICH WE ARE REQUIRED TO COLLECT FROM YOU ON THE ITEMS SHOWN HEREON, 18 NOT BHOWN IN THIS STATEMENT, EXCEPT TO THE EXTENT INDICATED. THE BALANCE OF THE TAX (IF ANY) WILL BE CHARGED TX-CHARGE FOR FEDERAL CO-CHARGE FOR CERTIFIED TO YOUR ACCOUNT AND SHOWN IN NEXT MONTH'S STATEMENT. CHECK TAX CHECK SPA 1040 . o IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK, N.Y. 26 WASHINGTON. D. C. JULY 1938 R DATE DEBITS CREDITS BALANCE BALANCE BROUGHT FORWARD M 1 6,478.02 I 8000 COUISV & NASHV RR CO SOUTHERN RY JT MONON 1ST COLL REG P r 160.000 10000 TENN REFUNDING 212.500° 6,850.52 * 2 I SH U S TR CO NY CAP 15.00DV 100 SHS GEN AMER INV PFD 150.00DV 25 SHS FEDERATION BK & TR CO CAP 6.25DV REDEMP TENN REFUNDING 4 1/45 DUE 7/1/38 J & JT 10,000.00IN 17,021.77 * 5 50 SHS 1ST NATL BK POUGHKEEPSIE NEW COM 10.00DV 17,031.77 * 12 75.001 16,956.77 * 16 25 SHS CONSOLIDATED CAR HEATING CO 37.50DV 16,994.27 * 19 62 SHS BANK OF CALIFORNIA NATL ASSN CAP 155.00M 17,149.27 * LAST AMOUNT ABOVE is YOUR FINAL BALANCE STATEMENT KEY THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY 18 RECEIVED WITHIN TEN DAYS FROM THE DATE HEREOF. PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us. CP-CREDIT FOR COUPONS MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY IN-CREDIT FOR OTHER INCOME, TRUST CO., CUSTOMERS SECURITIES FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY ** ROUTED ETC. DEPT. OR THIS BRANCH OF THE DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR BE BENT NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWEE OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING BL-CREDIT FOR SALE OF se- YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER, MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEPAULT OF ANY CORRESPONDENT. AGENT, OR SUB-AGENT. CREDITED ITEMS MAY DE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH 18 RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT 18 CARRIED. PC-CPIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK. (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CC-CHARGE FOR CERTIFIED CHECK SPA 1040 # 0 IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH 22 WILLIAM STREET THE WHITE HOUSE. NEW YORK. N.Y. 26 WASHINGTON. D. C. AUG. 1938 DATE DEBITS CREDITS BALANCE AUG 1 BALANCE BROUGHT FORWARD 17,149.27 1 4000 WESTERN PUB SERV 1ST & REF A 110.00CP 17,259.27 * 1 100 SHS CHASE NATL BK OF NY CAP 70.00DV 17,329.27 # 2 400 SHS NATL CITY K OF NY COM 200.00N 17,529.27 # 3 TO SHS AMEREX HOLD CORP CAP 7.00DV 17,536.27 # 10 CSTD FEE FOR 6 MOS TO 8/6/38 100.000 17,436.27 # LAST AMOUNT ABOVE 18 YOUR FINAL BALANCE THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY is RECEIVED STATEMENT KEY WITHIN TEN DAYS FROM THE DATE HEREOF. PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us. CP-CREDIT FOR COUPONS MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY at MOUTED IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR BE SENT ETC. DEPT. OR THIS BRANCH OF THE NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING BL-CREDIT FOR SALE OF se. YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER, MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEPAULT OF ANY CORRESPONDENT, AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH is RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LO-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT 18 CARRIED. FC-CRIDIT FROM FOREIGN DEPT. THE WORDS "OFFICK" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK, (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK SFA 1040 : IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK. N.Y. 25 WASHINGTON. D. C. SEPT. 1938 DATE DEBITE CREDITS BALANCE SEP 17,436.27 BALANCE BROUGHT FORWARD I 2500 BALTI & 0 RR CO REF & GEN 62.500P 17,498.77 # 2 100 SHS CLEV & PITTS RR CO GTD CAP 87.500V 17,586.27 * 15 10000 US TREAS 143.70C° 17,729.97 * LAST AMOUNT ABOVE - YOUR FINAL BALANCE STATEMENT KEY THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY IN RECEIVED WITHIN TEN DAYS FROM THE DATE HEREOF. PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY. SUBJECT TO FINAL PAYMENT IN A MANNER BATISFACTORY TO us. CP-CREDIT FOR COUPONS MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED. AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY ** MOUTED DEPT. OR THIS BRANCH OF THE ETC. DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR BE SENT NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWEE OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING SL-CREDIT FOR SALE OF BK- YORK BANK. OR DRAFT OR CERTIFICATION OF THE DRAWEE, MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEPAULT OF ANY CORRESPONDENT. AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH IN RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT IS CARRIED. PC-CPEDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AB USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK. (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK SFA 1040 . C IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK, N.Y. 26 WASHINGTON. D. C. OCT. 1938 DATE DEBITS CREDITS BALANCE BALANCE BROUGHT FORWARD OCT 1 17,729.97 r 1 SH U S TR CO NY CAP 15.00DV Γoo SHS GEN AMER INVEST PFD ww 150.00W 17,894.97 # 4 50 SHS IST NATL BK POUGHKEEPSIE NEW COM 10.00M 17,904.97 # 17 25 SHS CONSOIL CAR HEAT CO CAP 37.50DV 17,942.47 * 18 62 SHS BANK OF CALIF NATL ASSN CAP 155.00N 18,097.47 # LAST AMOUNT ABOVE IN YOUR FINAL BALANCE THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY 18 RECEIVED STATEMENT KEY WITHIN TEN DAYS FROM THE DATE HEREOF, PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN, DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us, CP-CREDIT FOR COUPONS MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY BE MOUTED IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR ** SENT ETC. DEPT. OR THIS BRANCH OF THE NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWEE OR MAKER ON PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING BL-CREDIT FOR SALE OF se- YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER. MAKER, PAYING OR OTHER BANK. ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, HEGLECT OR DEPAULT OF ANY CORRESPONDENT. AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IM CASH 18 RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT 18 CARRIED. PO-CPEDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AB USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK, (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK BFA 1040 # G IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH THE WHITE HOUSE. 22 WILLIAM STREET NEW YORK, N.Y. 26 WASHINGTON, D. c. NOV. 1938 DATE DEBITS CREDITS BALANCE NOV 1 BALANCE BROUGHT FORWARD 18,097.47 1 2000 BUFFALO NY WATER 40.000 5000 SOUTHI BEND TND WATER WKS 118.750° 18,256.22 # 25 DEL VS PAYT 5 SHS NEW BOSTON LAND CO CUM PFD 499.45£ 18,755.67 # LAST AMOUNT ABOVE 18 YOUR FINAL BALANCE STATEMENT KEY THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY IN RECEIVED WITHIN TEN DAYS FROM THE DATE HEREOF, PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us. CP-CREDIT FOR COUPONS - MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us. MAY BE ROUTED ETC. DEPT. OR THIS BRANCH OF THE DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS. OR BE SENT NATIONAL CITY BANK OF NKW DIRECTLY TO THE DRAWEE OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING EL-CREDIT FOR SALE OF se- YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER, MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEPAULT OF ANY CORRESPONDENT, AGENT, OR SUB-AGENT. CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH is RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT 18 CARRIED, FO-CRIDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK. (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK BFA 1040. # C IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK CITY BANK FARMERS BRANCH 22 WILLIAM STREET THE WHITE HOUSE. NEW YORK. N.Y. 26 WASHINGTON. D. C. DEC. 1938 DATE DEBITS CREDITS BALANCE BALANCE BROUGHT FORWARD DEC 1 18,755.67 1 5M PUGET SOUND PWR & LT 1ST & REF A 137.500° 18,893.17 * 2 100 SHS CLEVE & PITTS RR CO CAP 87.50DV 18,980.67 # LAST AMOUNT ABOVE 18 YOUR FINAL BALANCE THIS STATEMENT OF YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY 18 RECEIVED STATEMENT KEY WITHIN TEN DAYS FROM THE DATE HEREOF. PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN. DV-CREDIT FOR DIVIDENDS ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY, SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us. CP-CREDIT FOR COUPONS ALL ITEMS. NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED. AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY - MADE BY CITY BANK FARMERS FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIMILITY TO us. MAY BE ROUTED IN-CREDIT FOR OTHER INCOME, TRUST CO., CUSTOMERS SECURITIES DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS. OR BE SENT ETC. DEPT. OR THIS BRANCH OF THE NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING BL-CREDIT FOR SALE OF se- YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER, MAKER, PAYING OR OTHER BANK. ALL WITHOUT RESPONSIBILITY ON CURITIES. KTC. OUR PART FOR ANY ACT, HEGLECT OR DEPAULT OF ANY CORRESPONDENT, AGENT, OR SUB-AGENT. CREDITED ITEMS MAY - CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH 18 RECEIVED AT THE OFFICE OF THIS MC-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT 18 CARRIED. FO-CREDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK. (PLEASE REFER TO ADVICES PREVIOUSLY SENT YOU FOR FURTHER DETAILS) CO-CHARGE FOR CERTIFIED CHECK SFA 1040 . c IN ACCOUNT WITH HONORABLE FRANKLIN D. ROOSEVELT, THE NATIONAL CITY BANK OF NEW YORK SPECIAL ACCOUNT, CITY BANK FARMERS BRANCH 22 WILLIAM STREET THE WHITE HOUSE. NEW YORK, N.Y. 26 WASHINGTON. D. C. DEC. 1938 DATE DEBITS CREDITS BALANCE BALANCE BROUGHT FORWARD DEC 1 2,003.29 LAST AMOUNT ABOVE 18 YOUR FINAL BALANCE STATEMENT KEY THIS STATEMENT of YOUR ACCOUNT WILL BE CONSIDERED CORRECT UNLESS NOTIFICATION TO THE CONTRARY 19 RECEIVED WITHIN TEN DAYS FROM THE DATE HEREOF, PLEASE ADVISE us PROMPTLY AND GIVE FULL DETAILS OF EACH EXCEPTION TAKEN, DV-CREDIT FOR DIVIDEND# ALL ITEMS ARE ACCEPTED FOR ENTRY ONLY. SUBJECT TO FINAL PAYMENT IN A MANNER SATISFACTORY TO us, CP-CREDIT FOR COUPONS MADE BY CITY BANK FARMERS ALL ITEMS, NOT PAYABLE AT THE OFFICE OF THIS BANK WHERE DEPOSITED, AND RELATIVE DOCUMENTS, ARE RECEIVED ONLY IN-CREDIT FOR OTHER INCOME, TRUST co., CUSTOMERS SECURITIES FOR TRANSMISSION BY MAIL OR OTHER MEANS AT THE RISK OF THE DEPOSITOR, AND, WITHOUT LIABILITY TO us, MAY BE ROUTED ETC. DEPT. OR THIS BRANCH OF THE DIRECTLY OR CIRCUITOUSLY THROUGH ANY OF OUR OFFICES OR CORRESPONDENTS SUBJECT TO THEIR REGULATIONS, OR BE SENT NATIONAL CITY BANK OF NEW DIRECTLY TO THE DRAWER OR MAKER OR PAYING AGENT, FOR PAYMENT IN ANY CASE IN CASH, CREDIT TO THE TRANSMITTING #L-CREDIT FOR SALE OF se- YORK BANK, OR DRAFT OR CERTIFICATION OF THE DRAWER, MAKER, PAYING OR OTHER BANK, ALL WITHOUT RESPONSIBILITY ON CURITIES, ETC. OUR PART FOR ANY ACT, NEGLECT OR DEFAULT OF ANY CORRESPONDENT, AGENT, OR SUB-AGENT, CREDITED ITEMS MAY BE CHARGED BACK AT ANY TIME UNLESS FULL PAYMENT IN CASH IN RECEIVED AT THE OFFICE OF THIS MO-CREDIT FOR MAIL DEPOSIT LC-CREDIT FROM LOAN DEPT. BANK WHERE THE ACCOUNT 18 CARRIED. FO-CREDIT FROM FOREIGN DEPT. THE WORDS "OFFICE" AND "OFFICES" AS USED ABOVE COVER THE HEAD OFFICE AND ALL BRANCHES OF THIS BANK, (PLEASE REFER TO ADVICES PREVIOUSLY BENT YOU FOR FURTHER DETAILS) CC-CHANGE FOR CERTIFIED CHECK WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY UN as WILLIAM STREET, NEW YORK -31938 F 6790 DATE TRUST COLLECTION DEPARTMENT © 709 NCB CBF MOOD PAR OF STOCKS RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT - DAY YEAR ROOSEVELT FRANKLIN D / LOUISVILLE & NASHVILLE RR CO SOUTHA / 7 1 52 ERN RY JT MONON 1ST COLL REG P / 8000 160 00 TENNESSEE REFUNDING 4 1/4 7 1 30 10000 212 50 / 378 50 - / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND a - CERTIFICATE IF REPORT , - PAR of STOCKS is FOREIGN CORRENCY RIS - REGISTERED M TO PRICIPAL " - BITH WARRANTS CODE TO ABBIST YOU IN PREPARING YOUR INCOME TAX RETURN, . - INDICATED AATE - BOLLARS are HOUD FILLY NTMB STAMPED , - YEAR (semos NATURNA - - THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY = WILLIAM STREET, NEW YORK JAN-31939 4790 DATE TRUST COLLECTION DEPARTMENT c PAR OF STOCKS RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT 709 N o # c B F . MO. DAY YEAR / ROOSEVELT FRANKLIN D / LOUISVILLE & NASHVILLE RR CO SOUTH4 7 1 52 / ERN RY JT MONON 1ST COLL REG P 8000 160 / 160 00 * / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE CD CERTIFICATE OF DEPORT , - PAR If STOCKS IN FORDER CURRENCY RER - REBIETERED as TO PRINCIPAL " - WITH MARRANTE TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. D INDICATED RATE if DOLLARS - FULLY ITPS - HIRM # - TMR (nones MATURING - = THEREAFTES) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY JAN-3 1938 22 WILLIAM STREET, NEW YORK F6787 DATE TRUST COLLECTION DEPARTMENT C PAR OF STOCKS o 709 RATE MAT. OF BONDS N C B CBF D AMOUNT HELD INCOME AMOUNT * E MO. DAY YEAR ROOSEVELT FRANKLIN D / GENERAL AMERICAN INVESTORS PFD WW / N 100 150 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE to CERTIFICATE OF DEPOSIT , - III OF STOCKS IN FONDISH CURRENCY IN - RESISTERED as To PRINCIPAL ** WITH WARRANTS TO ASSIST you IN PREPARING your INCOME TAX RETURN . INDICATED RATEIN DOLLARS REQ - REGISTERED FULLY STPO Y TEAR (BoKoB NATURING - or THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET. NEW YORK DATIAN - 3 1938 F 6787 TRUST COLLECTION DEPARTMENT a PAR OF STOCKS o RATE MAT. OF BONDS 709 NCBCBF D AMOUNT HELD INCOME AMOUNT * E MO. DAY TEAR ROOSEVELT FRANKLIN D / FIRST NATL BK POUGHKEEPSIE NEW COM / P ao 50 17 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE CO CERTIFICATE of DEPORT , - PAR OF ETOCKS is FOREIER CURRENCY - REGISTERED ARE TO PRINCIPAL " - WITH MARRANTS TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, p - INDICATES RATE in DOLLARS ⑉ REGISTERED FULLY ITM , - YEAR CHOMOS MATURING - DE THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET. NEW YORK DATE JAN - 3 1938 . TRUST COLLECTION DEPARTMENT 709 C N c C B F RATE 0 PAR OF STOCKS 0 MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E NO. DAY TEAR . ROOSEVELT FRANKLIN, D / UNITED STATES TRUST CO NY CAPI TAL / / P 100 1 00 / / - / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, CODE a - CERTIFICATE OF REPORT , - PAR OF STOCKS . FOREISM CURRENCY D - INDICATED RATE . DOLLARS RES REGISTERED Ad TO FRINCIPAL RES - REGISTERED FULLY - - WITH WARRANTS ETPO STANPED , - TEAM Comme NATURING - DR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY # WILLIAM STREET. NEW YORK DATE JAN-7 1938 F 6787 TRUST COLLECTION DEPARTMENT C PAR OF STOCKS 709 NCB CBF RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT - = NO. DAY YEAR ROOSEVELT FRANKLIN D / FEDERATION BANK & TRUST CO CAPITAL / P 10 as # 1 6 25 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE CERTIFICATE or DEPOSIT F - PAR OF FTOCKS a FOREIGN CURRENCY - REGISTERED AS TO PRINCIPAL - WITH WARRANTS TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. 0 INDICATES RATE a DOLLARS R18 RESISTERED FULLY ETPD STAMPED 1 YEAR CRONDS MATURINE - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DATE JAN7 5 1938 6787 TRUST COLLECTION DEPARTMENT 0 PAR OF STOCKS o RATE MAT. OF BONDS 709 N C B C B F D AMOUNT HELD INCOME AMOUNT E MO, DAY YEAR * ROOSEVELT FRANKLIN D / CONSOLIDATED CAR HEATING CO CAP / P 100 25 37 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE CERTIFICATE OF DEPORT , - PAR or STOCKS IN FOREIGN CURRENCY 110 - RESISTERED # TO PRINCIPAL " WITH MARRANTS TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN D INDICATES RATEIN DOLLARS RED REGISTERED FULLY IN - more , TEAR CRONDS MATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DATE JAN 18 1938 F 6787 TRUST COLLECTION DEPARTMENT c PAR OF STOCKS o 709 RATE MAT. OF BONDS N C B CBF D AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR * ROOSEVELT FRANKLIN D / BANK OF CALIFORNIA NATL ASSN CAP / P 80 62 155 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE CD CERTIFICATE of DEPOSIT F - PAR OF ETOCKS IN FIREIGN CORRENCE TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, NEEP REQUETERED All TO PRINCIPAL " WITH WARRANTS 0 - INDICATED BATEIN DOLLARS REG REGISTERED FILLY BTFD men , YEAR CROMOS RATURING - OR THEREAPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK TRUST COLLECTION DEPARTMENT DATEEB 11938 F6787 709 c N c B C B F o PAR OF STOCKS RATE . MAT. OF BONDS AMOUNT HELD K INCOME AMOUNT MO, DAY YEAR * ROOSEVELT FRANKLIN D / NATIONAL CITY BANK OF NY COMMON / P 50 400 20000 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, CODE a - CERTIFICATE DP DEPOSIT , FAR or BTOCKS . FIREIGN CORRENCY INDICATED RATE . DOLLARS RES REBIETERED FULLY REN - REGISTERED M TO PRINCIPAL -- WITH BARRANTS ETPD - STARPED F - YEAR Chomos NATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DATE -1 1938 F 6787 TRUST COLLECTION DEPARTMENT C PAR OF STOCKS 709 o NCB CBF RATE MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT E NO. DAY YEAR * ROOSEVELT FRANKLIN D / AMEREX MOLDING CORP CAPITAL 1. / 10 10 7 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN CODE CO - CERTIFICATE OF DEPORT , - PAR of STOCKS IN FOREISM CURRENCY REG # - REGISTERED AS TO PRINCIPAL a - INDICATES RATEIN DOLLARS ⑉ WITH WARRANTS no- REGISTERED FULLY STYD BTAND Y FEAR Cacros NATURING - ON THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DAFEEB 11938 F 6787 TRUST COLLECTION DEPARTMENT C PAR OF STOCKS 709 o N C B CBF RATE MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR * ROOSEVELT FRANKLIN D / CHASE NATIONAL BANK OF NY CAPITAL / P 13 58 100 70 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE co - CERTIFICATE OF DEPOSIT , - PAR OF STOCKS is FORDER CORRENCY 0 INDICATED RATE IN DOLLARS RES REGISTERED FULLY - REGISTERED AT TO FENCIPIL " WITH WARRANTS RTPD PAPER T - YEAR (scape MATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY F 6790 22 WILLIAM STREET. NEW YORK DATE TRUST COLLECTION DEPARTMENT EB -1 1938 C PAR OF STOCKS 709 N C B CBF RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / WESTERN PUBLIC SERVICE 1 S T & HEF A512 2 1 4000 11000 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN CODE CD CERTIFICATE or DEPOSIT F - PAR OF STOCKS . FOREIGN CURRENCY REG RESISTERED AS TO PRINCIPAL D - INDICATES RATE IN DOLLARS - BITH WARRANTS REG - REGISTERED FILLY STPS STAMPED . - YEAR (somes NATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY F 6782 as WILLIAM STREET. NEW YORK DATE TRUST COLLECTION DEPARTMENT EB 25 1938 709 N C B OBF C PAR OF STOCKS RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT # I DAY ROOSEVELT FRANKLIN D YEAR - / CONSOLIDATED CAR HEATING CO CAP / a. 100 #5 BOOO / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO AMOUNT YOU IN PREPARING YOUR INCOME TAX RETURN, CODE - - CERTIFICATE # DEPOSIT . - NAR or PROCES - FORGION CURRENCY . - RATE IN BOLLANE - , - as 19 FRAGING - - NAME PULLY " - BITH WARRANTS ETP) - FIND , - TEAM Closes NATURE - . name) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY DATMAR-1 1938 6790 as WILLIAM STREET, NEW YORK 709 TRUST COLLECTION DEPARTMENT NCB CBF MOOD c PAR OF STOCKS RATE MAT. OF BONDS AMOUNT HELD * INCOME AMOUNT NO. DAY ROOSEVELT FRANKLIN D YEAR / BALTIMORE & OHIO MR CO REF & GEN F 5 / 3 1 96 2500 62 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE CO - CERTIFICATE OF DEPORT , - PAR OF STOCKS IN FORZION CURRENCY a - INDICATED RATE - DOLLARS RES RESISTERED All TO MICHINL ⑉ - REBISTERED PULLY " WITH WARRANTS ETPD STAMPED T - YEAR (scass NATURING - OR WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK 709 TRUST COLLECTION DEPARTMENT DATE MAR-1 1938 6787 NCB C B F RATE 1000 PAR OF STOCKS MAT. OF BONDS AMOUNT HELD E INCOME AMOUNT MO. DAY YEAR ROOSEVELT FRANKLIN D / CLEVELAND &PITTSBURGH RR CO GTD CAP7 / 50 100 87 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE I CD CERTIFICATE OF DEPORT . INDICATED BATE in DOLLARS , - PAR OF STOCKS - FORDER CERRENCY RES RESISTERED FULLY *** RESISTERED il = PRINCIPAL ww - WITH WARRANTS STPD STARPED T - TEAM RATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 1 22 WILLIAM STREET. NEW YORK TRUST COLLECTION DEPARTMENT DATARK MAR 15 1938 F 6787 709 N C B C B F CODE on PAR OF STOCKS RATE MAT. OF BONDS AMOUNT HELD , INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / UNITED STATES TREASURY 2 /a 31560 10000 143 80 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE CO - CERTIFICATE IF DEPOSIT # . - PAR OF STOCKS - FORDEN CURRENCY - INDICATED MTE in DOLLARS ⑉ . - REBITTERES All TO PRINCIPAL ⑉ REGISTERED FULLY - - WITH WARRANTS REPO - , - TEAM Cromos NATURERS - - THEREAPTIA) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY APR-41938 F 4787 as WILLIAM STREET, NEW YORK TRUST COLLECTION DEPARTMENT c PAR OF STOCKS TOP NCB O B F RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT - DAS YEAR . ROOSEVELT FRANKLIN D / FIRST NATL OK POUGHKEEPSIE NEW COM / 50 17 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE - - CERTIFICATE or INFORT # - PAR If STOCES # Formas CURRENCY . - INDICATED DATE - BOLLARS ⑉ , - MARTING # TO PRINCIPAL - FILLY " - BITH WARRANTS - - mare , - TEAM Cames NATURING - . THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY = WILLIAM STREET. NEW YORK DATE APR 15 1938 6787 TRUST COLLECTION DEPARTMENT e 709 RATE ************************* PAR OF STOCKS N c c . F MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR * ROOSEVELT FRANKLIN D / CONSOLIDATED CAR HEATING CO CAP / as 37 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE ca - CERTIFICATE OF DEPOSIT , - PAR OF STOCKS . FORDER CURRENCY # - INDICATED RATE IN DOLLARS - P RESISTERED AS = FEIGHTL - - WITH WARRANTS ### RESISTERED FULLY ETPO STAMPED , - YEAR Cance MATURINE - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 6790 22 WILLIAM STREET. NEW YORK DATE 1938 TRUST COLLECTION DEPARTMENT c 709 PAR OF STOCKS NCB C B F RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / BUFFALO NY WATER 4 / 5 1 53 2000 40 00 SOUTH BEND IND WATER WORKS 4 3/4 11 143 5000 118 75 / 158 75 * / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, CODE CO - CERTIFICATE or DEPORT F - PAR OF FROCKS 19 PURCISE CURRENCY RED P RESISTERED as E PRINCIPAL " WITH MARKANTS 0 INDICATES RATE a DOLLARS ... REGISTERED FULLY SEPO STEMPED 1 - TEAR (sount NATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY MAY 25 1938 6787 22 WILLIAM STREET, NEW YORK DATE TRUST COLLECTION DEPARTMENT C PAR OF STOCKS 709 RATE MAT. OF BONDS N C B CBF AMOUNT HELD INCOME AMOUNT K NO. DAY YEAR ROOSEVELT FRANKLIN D / CONSOLIDATED CAR HEATING CO CAP / 25 6250 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE CB - CERTIFICATE OF DEPORT TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. , - NA of is PORTIEN CURRENCY RES # REGISTERED M TO PRINCIPAL . - INDICATED RATE IN DOLLARS " WITH WARRANTS RED MITTRO FULLY RTP# mare 1 TEAR NATURING - or INTERESTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY as WILLIAM STREET, NEW YORK DATE JUN - 1 1938 TRUST COLLECTION DEPARTMENT 709 © NCB C B F NATE 000M PAR OF STOCKS MAT. OF BONDS AMOUNT HELD INCOME AMOUNT I i TRAN ROOSEVELT FRANKLIN D / PUGET BOUND PWR & LIGHT 187&REF A 4 & 49 5000 137 : / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE a CERTIFICATE of INSPORT # - - of STOCKS . PURSIAN CURRENCY === REGISTERED All TO PRINCIPAL # - INDICATED DATE # BOLLARS " BITH - - - PALY ETP9 STAMPED , - TEAM (seess NATURNS - - name) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK TRUST COLLECTION DEPARTMENT DATI -1 1938 , 6707 709 NCB CBF CODE PAR OF STOCKS RATE MAY. OF BONDS AMOUNT HELD INCOME AMOUNT - 1 DAY YEAR ROOSEVELT FRANKLIN D / CLEVELAND&PITTSBURGH RR CO GTD CAPT / 100 87 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN CODE CO - CERTIFICATE OF DEPORT , FER OF STACES IN FOREIGN CURRENCY , INDICATED RATE . DOLLARS - - RESISTERD AS TO PRINCIPAL REG ADDISTERED FILLY " WITH WARRANTY ETPO - ITEMPAN 1 - TEAR CRONDO NATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW 2 CITY BANK FARMERS TRUST COMPANY -1 1938 F 6787 22 WILLIAM STREET. NEW YORK DATE TRUST COLLECTION DEPARTMENT C PAR OF STOCKS RATE o MAT. OF BONDS 709 N C B DI AMOUNT HELD C B F INCOME AMOUNT K MO. DAY YEAR * ROOSEVELT FRANKLIN D / GENERAL AMERICAN INVESTORS PFD WW D 6/ / 100 150 15000 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND to ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE @ CERTIFICATE OF DEPOSIT # - PAR OF PROCES IN FORDER CORRECT 1117 REGISTERES M TO PRIMIPAL WY WITH WARRANTS 0 INDICATES RATE . DOLLARS ⑉ ASSISTERED FILLT ITPS man , - YEAR CRORDS MATURINE - OR THEREAPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY DATEUL -1 1938 F 6787 22 WILLIAM STREET. NEW YORK TRUST COLLECTION DEPARTMENT PAR OF STOCKS 709 N. C B C B F RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT M MO. DAY YEAR * ROOSEVELT FRANKLIN D / FEDERATION BANK & TRUST CO CAPITAL / 25 6 25 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE to - CERTIFICATE OF DEPORT . - PAR of STOCKS - FOREISH CURRENCY o - INDICATED RATE IN DOLLARS RIS , - REGISTERED 48 TO PRINCIPAL ⑉ - RESITERED FILLY " WITH WARRANTS ETPO - STAMPED , - YEAR CROMIS NATURING - - INSURANTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY as WILLIAM STREET, NEW YORK DATE UL -1 1938 F 6790 TRUST COLLECTION DEPARTMENT c PAR OF STOCKS 709 NCB C B F RATE o MAY. of BONDS AMOUNT HELD INCOME AMOUNT - SAY YEAR ROOSEVELT FRANKLIN D / LOUISVILLE . NASHVILLEI RR CO SOUTH4 / 7 1 sa ERN RY JT MONON 187 COLL REG P / 8000 160 00 TENNESREE REFUNDING 4 1/4 7 3 38 10000 212 50 / 372 50 # / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE a - CERTIFICATE - DEPOSIT , - PAR # EFGCES IN FOREIGN CERRENCY TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, - - AS TO PRINCIPAL -- - BITH WARRANTS # - INDICATED RATE . DOLLARS ⑉ REGISTERED PULLY - - states . - TEAR (souse NATURING - - naurm) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY F a WILLIAM STREET, NEW YORK DATE -1 1938 F 6787 TRUST COLLECTION DEPARTMENT . o PAR OF STOCKS 709 NCB CBF RATE 00 o MAY. OF BONDS AMOUNT HELD INCOME AMOUNT . MO. DAY YEAR * ROOSEVELT FRANKLIN D / UNITED STATES TRUST CO NY CAPITAL / 1 15 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU EN PREPARING YOUR INCOME TAX RETURN. CODE CERTIFICATE OF DEPORT F - PAR OF STOCKS * FOREIGN CIRRENCY . - INDICATED RATE . DOLLARS RIDE REGISTERED 44 TO PRINCIPAL 828 - RESISTERED PULLY WITH WARRANTS ITPS mare , - YEAR (some MATURING ⑉ - THEREAPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DATUL-2 1938 F 6787 TRUST COLLECTION DEPARTMENT 709 NCB C B F CODE PAR OF STOCKS RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT MO. DAY YEAR ROOSEVELT FRANKLIN D / FIRST NATL BK POUGHKEEPSIE NEW COM / 50 1000 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE CERTIFICATE B DEPOSIT . INDICATED RATE IN DOLLARS , FAR or STOCKS TV FOREIER CONNERY - ADDITIONED FULLY NEW RESISTERES AS TO MINGINL ww WITH WARRANTY STPS STAMPED . - TEAR Cannos MATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY DATUL 15 1938 F 6787 22 WILLIAM STREET, NEW YORK TRUST COLLECTION DEPARTMENT 709 NCB C B F RATE 1000 PAR OF STOCKS MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / CONSOLIDATED CAR HEATING CO CAP / 25 37 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ABRIST YOU IN PREPARENG YOUR INCOME TAX RETURN CODE I CD - CERTIFICATE OF DEPOSIT , - PAR OF STOCKS is FORDEN CURRENCY $ - INDICATED RATE IN DOLLARS - RESIPTERED as 76 PRINCIPAL ⑉ RESISTERED FULLY " WITH WARRANTS RTPO STAMPED 1 - YEAR Cromes RETURNS - - THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET. NEW YORK DATE TRUST COLLECTION DEPARTMENT JUL 18 1938 709 NCB CBF RATE ************************* PAR OF STOCKS MAT. OF BONDS AMOUNT HELD INCOME AMOUNT . MS. SAF YEAR ROOSEVELT FRANKLIN D / BANK OF CALIFORNIA NATL ASSN CAP / 62 155 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE - CERTIFICATE # DEPORT # - FAR IF STOCKS . FOREISH CURRENCY # 408 , - REGISTERED il n FRINCIPAL RATE IN BILLARS .. WITH WASHINGTS ⑉ FULLY STAB - states 1 - - Goins NATURALS - - THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 6790 22 WILLIAM STREET, NEW YORK DATAUG-1 1938 TRUST COLLECTION DEPARTMENT N C B CBF RATE CODE PAR OF STOCKS 709 MAT. OF BONDS AMOUNT HELD INCOME AMOUNT OR. DAY YEAR ROOSEVELT FRANKLIN D / WESTERN PUBLIC SERVICE 1ST & REF A 5 1/2 2 1 60 4000 110 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE CO CERTIFICATE OF DEPOSIT , - PAR OF STOCKS IN PORTISM CURRENCY RES P REGISTERED AS TR PRINCIPAL TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. " WITH MARRANTS 0 - INDICATES RATE . DOLLARS ass - REGISTERED FULLY ETPO STAMPED , YEAR (SCMOR NATURE - OR THEREAFTER) HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY DATE 1938 F 6767 22 WILLIAM STREET, NEW YORK TRUST COLLECTION DEPARTMENT c 709 ROOD PAR OF STOCKS NCB CBF RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT . MO. DAY YEAR ROOSEVELT FRANKLIN D / OHASE NATIONAL BANK OF NY CARITAL / 100 70 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE - CERTIFICATE or DEPOSIT . - PAR OF STOCKS . FOREIGN CERRENCY D - INDICATES RATE: IN DOLLARS RESP - RESISTERED as TO PRINCIPAL ⑉ - REMITERED FILLY -- WITH MARRANTE 8170 STARPED . YEAR CHONGE MATURING - DR THEREAPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET. NEW YORK DATAUG-1 1938 F 6787 TRUST COLLECTION DEPARTMENT C PAR OF STOCKS 709 NCB CBF RATE MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT E NO. DAY YEAR ROOSEVELT FRANKLIN D / NATIONAL CITY BANK OF NY COMMON / 400 200 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, CODE CD CERTIFICATE OF DEPOSIT , - PAR of STOCKS IN FOREIGN CERRENCY a ORDICATED RATE is DOLLARS RES , RESIRTERED AS TO PRINCIPAL " WITH WARRANTS ⑉ - RESISTERED FULLY STFD STARPED , - TEAR Crome MATURINE - - THEREAPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY = WILLIAM STREET. NEW YORK DA AUG - 2 1938 F 6787 TRUST COLLECTION DEPARTMENT c PAR OF STOCKS 709 N C B CBF RATE 1000 MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT * 1 BAY YEAR ROOSEVELT FRANKLIN D / AMEREX HOLDING CORP CAPITAL / 10 7 00 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE - - CERTIFICATE # REPORT , - PAR OF - - FOREIGN consence # - INDICATED RATE - BOLLARS ⑉ P - " N FRIGHT ⑉ - FILLS - BITH WARRANTS EIN - . - YEAR Comme MATURING - OR THERALPTED WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY F 6790 22 WILLIAM STREET, NEW YORK DA TRUST COLLECTION DEPARTMENT REP - 1938 o 709 PAR OF STOCKS N C B CBF RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT . MO. DAY YEAR ROOSEVELT FRANKLIN D / BALTIMORE & OHIO RR CO REF & GEN F 5 / 3 1 96 2500 62 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN CODE co CERTIFICATE OF DEPORT , - FAR OF STOCKS IN FORZIEN CURRENCY 0 INDICATED RATE is DOLLARS RES REGISTERED Ad TO PRINCIPAL REG - REMISTERED FULLY NW - WITH WARRANTS STPD STAMPED T - YEAR (BONDS NATURING - OR THEREAPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY SEP-1 1938 F 6787 22 WILLIAM STREET, NEW YORK TRUST COLLECTION DEPARTMENT 709 NCH C B F PAR OF STOCKS RATE MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / CLEVELAND&PITTBBURGH RR CO GTD CAP7 / 100 87 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE CD CERTIFICATE OF DEPORT , - PAN of ment . FOREIGN COMMENCY a INDICATED RATE a DOLLARS REE P RESISTERIO At TO PRINCIPAL and FILLY WW WITH WARRANTY are STARPED , - TEAR CHOMDE MATURINE - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY F 6790 22 WILLIAM STREET, NEW YORK DATE CFP 15 1938 TRUST COLLECTION DEPARTMENT c PAR OF STOCKS 709 N C B C B F RATE MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT E MO. DAY TEAR ROOSEVELT FRANKLIN D / UNITED STATES TREASURY 2 7/8 3 1560 10000 143 70 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE 00 - CERTIFICATE OF SEPORT , - PAR OF STOCKS a FOREIER CURRENCY ⑉ , - - AS TO PRINCIPAL TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, -- - WITH MARRANTE # - INDICATED RATE . DOLLARS RE# REBISTERED FULLY STPD STAMPED , - YEAR (some NATURING - OR THEREAPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY = WILLIAM STREET, NEW YORK -OGT-1 1938 F6707 TRUST COLLECTION DEPARTMENT on PAR OF STOCKS RATE a MAT. OF BONDS 709 NCB AMOUNT HELD C B F INCOME AMOUNT E - Sex YEAR OOSEVELT FRANKLIN D / UNITED STATES TRUST CO NY CAPITAL / 1 1500 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSEST YOU IN PREPARING YOUR INCOME TAX RETURN CODE a - CERTIFICATE IF NH87 , - FAR OF STOCKS . FOREISH CURRENT BES . - REGISTERED AS TO PRINCIPAL - MONCATES DATE - BILLINE - - METH MARRANTS - - IMMO FULLY BIPS STAMPED , - YEAR Chome MATURING - - THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY fill = WILLIAM STREET, NEW YORK DATE DCT-31938 6787 TRUST COLLECTION DEPARTMENT X c PAR OF STOCKS 709 NCB C B F RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / FIRST NATL BK POUGHKEEPSIE NEW COM / 50 1000 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN CODE = CERTIFICATE OF DEPOSIT , PAR OF STOCKS . FOREIGN CIRRECT SER P REGISTERED as TO PRINCIPAL # INDICATED RATE - DOLLARS " - WITH WARRANTS *** - ASSISTERED FULLY EM - STAMPED , - YEAR CBoHoB MATURING - OR THERRAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW UUI CITY BANK FARMERS TRUST COMPANY F 6787 22 WILLIAM STREET. NEW YORK DATE TRUST COLLECTION DEPARTMENT PAR OF STOCKS 709 N C B C B F RATE MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / GENERAL AMERICAN INVESTONS PFD WW D / 100 150 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE { CERTIFICATE OF DEPORT , - PAR OF STOCKS IN FORDER CURRENCY INDICATED MIL . DOLLARS REN , REGISTERED AS TO PRINCIPAL - - RESISTERED FULLY " - WITH WARRANTS STPD now T - YEAR (songs MATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DOCT 17 1938 F 6787 her TRUST COLLECTION DEPARTMENT on PAR OF STOCKS 709 N C B CBF RATE D MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. PAY YEAR ROOSEVELT FRANKLIN D / CONSOLIDATED CAR HEATING CO CAP / 25 3750 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE CD - CERTIFICATE OF DEPOSIT TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. . - PAR or STOCKS IN FOREIGN CURRENCY R10 - REGISTERED AS # PRINCIPAL NW WITH MARRANTS o - INDICATES RATE is DOLLARS *** - REGISTERED FULLY STPD STAMPED , - YEAR Causes MATURING - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 6787 as WILLIAM STREET, NEW YORK DATE TRUST COLLECTION DEPARTMENT OCT 18 1938 709 NCB on PAR OF STOCKS car RATE R MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY TEAR ROOSEVELT FRANKLIN D / BANK OF CALIFORNIA NATL ASSN CAP / 62 15500 / / / / / " RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND no ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, CODE @ - CERTIFICATE IF INFORMATION , PAR IF STOCKS - FIRESS CURRENCY # - INDICATES RATE - BOLLARS ⑉ REBISTERED FULLY - - REGISTERED M N PRINCIPAL " - WITH WARRANTS me STAMPED , - TEAM Cacaus NATURING - - WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW BANK FARMERS TRUST COMPANY F 6790 22 WILLIAM STREET, NEW YORK DATE TRUST COLLECTION DEPARTMENT NOV-1 1938 c PAR OF STOCKS 709 NCB C B F RATE MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR RODSEVELT FRANKLIN D / BUFFALO NY WATER 4 / 5 1 53 2000 40 00 SOUTH BEND IND WATER WORKS 4 3/4 11 1 43 5000 118 75 / 158 75 . / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND CODE { CERTIFICATE OF DEPORT TO ASSIST YOU FOR PREPARING YOUR INCOME TAX RETURN. , - FAR OF STOCKS IN FORDOR CERRENCY . INDICATES RATE M DOLLARS FEB , - REBUTTERED AS TO FRENCIPAL " - WITH MARRANTS ⑉ RESTRIBED FULLY #TPO - mean T - YEAR (some NATURINE - DE THEREPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW fill CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DEC- 1938 F 6790 TRUST COLLECTION DEPARTMENT c PAR OF STOCKS 709 N C 8 C B F RATE o MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / PUGET SOUND PWR & LIGHT 1ST&REF A 512 6 1 49 5000 137 50 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, CODE I a CERTIFICATE OF DEPORT , PAR OF STOCKS IN FOREIGN CURRENCY 328 P RESISTERED as TO PRINCIPAL 1 - - WITH WARRANTS b INDICATES RATE IN DOLLARS RIB RESISTERED FULLY STPO STANPED , YEAR (BoKoB MATURINE - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DATE DEC-1 1938 6787 TRUST COLLECTION DEPARTMENT on PAR OF STOCKS o 709 N C B C B F RATE MAT. OF BONDS I D AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / CLEVELAND&PITTSBURGH RR CO GTD CAP7 / 100 8750 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE CP - CERTIFICATE IF DEPORT , - PAR OF STOCKS IN FOREIGN CURRENCY REG P - REGISTERED AN TO PRINCIPAL EW - WITH MARRANTS 9 - INDICATED RATE is DOLLARS RES REGISTERED FULLY STPS STAMPED , - YEAR CRONDS MATERING - ON THEREAPTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY as WILLIAM STREET, NEW YORK DATE JAN-31939' 6787 TRUST COLLECTION DEPARTMENT 8 PAR OF STOCKS 709 = RATE C D MAT OF BONDS . CBF AMOUNT HELD INCOME AMOUNT # MO. DAY YEAR ROOSEVELT FRANKLIN D / UNITED STATES TRUST CO NY CAPITAL / 1 1500 / / / / / / , RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN, CODE @ CERTIFICATE IF REPORT , - PAR IF STOCKS IN PORCIER CURRENCY - , - REGISTERED AM TO PRINCIPAL " - WITH WARRANTS INDICATES RATE - BOLLARS as - MAINTERID FULLY SEPS STAMPED . - TEAR Crosse NATURINE - - THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY F 6737 22 WILLIAM STREET, NEW YORK TRUST COLLECTION DEPARTMENT DATE JAN - 31939 on PAR OF STOCKS 09 N C B C B F RATE D MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY TEAM 00SEVELT FRANKLIN D / FIRST NATL BK POUGHKEEPSIE NEW COM / 50 1000 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE CD - CERTIFICATE OF DEPOSIT , - PAR OF BYOCKS IN FOREIGN CORRENCY REG . REGISTERED AS TO PRINCIPAL D - INDICATES RATE IN DOLLARS ** - WITH WARRANTS RE# RESISTERED FILLY STPD - STAMPED , TEAR MATURING - - THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK DATE JAN-3 1939 6787 TRUST COLLECTION DEPARTMENT on PAR OF STOCKS 709 NCB CBF RATE MAT. OF BONDS D AMOUNT HELD INCOME AMOUNT # E MO. DAY YEAR ROOSEVELT FRANKLIN D / GENERAL AMERICAN INVESTORS PFO WW 6 / 100 15000 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE CD CERTIFICATE OF DEPORT , - FAR OF STOCKS IN FORDER CURRENCY RES P RESISTERED as TO PRINCIPAL NW WITH MARRANTS INDICATES RATE ⑉ DOLLARS REG RESISTERED FULLY BTPS STAMPED , TEAR CRUMOS NATURE - OR THEREAFTER) WE HAVE CREDITED THE FOLLOWING ACCOUNT AS DETAILED BELOW // CITY BANK FARMERS TRUST COMPANY 22 WILLIAM STREET, NEW YORK JAN,-6 1939 6757 DATE TRUST COLLECTION DEPARTMENT on PAR OF STOCKS 709 N C B C B F RATE D MAT. OF BONDS AMOUNT HELD INCOME AMOUNT E MO. DAY YEAR ROOSEVELT FRANKLIN D / FEDERATION BANK & TRUST CO CAPITAL / 25 875 / / / / / / RETAIN THIS ADVICE TO CHECK WITH YOUR STATEMENT AND TO ASSIST YOU IN PREPARING YOUR INCOME TAX RETURN. CODE co - CERTIFICATE OF DEPOSIT # - FAR OF STUCKS a FORDON CURRENCY RES - RESISTERED is TO PRINCIPAL " - WITH WARRANTS INDICATED RATE IN DOLLARS --- - REGISTERED FULLY ETPS STAMPED - YEAR Cacada MATURING DE or THEREAFTER) F #188 46509 CITY BANK FARMERS TRUST COMPANY C709 JUL 1- 1938 22 WILLIAM STREET 151061 NEW YORK REDEMPTION ADVICE Account of FRANKLIN DELANO ROOSEVELT AMOUNT CREDITED Redemption of $10000. TENNESSEE REFUNDING 4 1/4% DUE 7/1/38 J & J 1 $10,000.00 NATIONAL CITY BANK CITY BANK FARMERS BRANCH THE PROCEEDS OF THE ABOVE COLLECTION HAVE BEEN CREDITED TO YOUR ACCOUNT YOU MAY GIVE us INSTRUCTIONS AS TO REINVESTMENT OR CONSULT us ON THE SUBJECT. IF YOU HAVE NOT DONTRO, CHECKED CITY BANK FARMERS TRUST COMPANY APPROVED Rhand TO CITY BANK FARMERS TRUST COMPANY. DR. 22 WILLIAM STREET NEW YORK August 9, 1938. - 4784A PS Fees for services rendered as Custodian for six months to August 6, 1938: $100.00 WE ARE CHARGING YOUR ACCOUNT TODAY MAIL TO WITH THE ITEM(S) AS SHOWN ON THIS BILL NCB CBF Branch HONORABLE FRANKLIN D. ROOSEVELT. Franklin Delano Roosevelt THE WHITE HOUSE. WASHINGTON, D. C. L Bookkeeping 709 DEPARTMENT BY KINDLY RETAIN THIS BILL FOR YOUR RECORDS. TO CITY BANK FARMERS TRUST COMPANY. DR. 22 WILLIAM STREET NEW YORK February 7, 1938. F 4784A PS Fees for services rendered as Custodian for six months to February 6, 1938: $100. 00 WE ARE CHARGING YOUR ACCOUNT TODAY MAIL TO WITH THE ITEM(S) AS SHOWN ON THIS BILL NCB CBF Branch Franklin Delano Roosevelt HONORABLE FRANKLIN D. ROOSEVELT. THE WRITE HOUSE. WASHINGTON. D. C. Bookkeeping DEPARTMENT 709 BY KINDLY RETAIN THIS BILL FOR YOUR RECORDS. The Commissioner of Internal Revenue Item 29: * Surtax must be computed on item 24--$33,375.73 Surtax on $32,000 = $3,380 on $ 1,375.73= 288.90 (@21%) #29- Total Surtax $3,668.90 Item 30: Change to: $4,944.18 Item 34: Change to: $4,944.18 *In your computation, you figured surtax on item 27 instead of item 24. Otherwise GIH. FORM 1040 Treasury Department Internal Revenue Service UNITED STATES Page 1 1938 INDIVIDUAL INCOME TAX RETURN 1938 FOR NET INCOMES OF MORE THAN $5,000 FROM SALARIES, WAGES, DIVIDENDS, INTEREST, ANNUITIES, AND FOR INCOMES FROM OTHER SOURCES REGARDLESS OF AMOUNTS DUPLICATE COPY For Calendar Year 1938 or fiscal year beginning , 1938, and ended , 1939 COMMISSIONER (Before Preparing This Return, Read the Instructions Carefully) IMPORTANT To be filed with the Collector of Internal Revenue for your district not later then the 15th day of the third MAR 15 1939 moth following the close of your taxable year PRINT NAME AND ADDRESS PLAINLY (See Instruction E) One duplicate copy INTERNAL REVENUE must be filed with orig- (Name) (Use given names of both homband and wife, if a juint return) inal return. (Street and number, or rural reute) ($5 will be assessed if duplicate is not filed.) (Past effice) (County) (State) Item and Instruction No. INCOME 1. Salaries and other compensation for personal services. (From Schedule A) $75000 2. Dividends 3358 20 3. Interest on bank deposits, notes, mortgages, etc 4. Interest on corporation bonds. 940 5. Taxable interest on Government obligations, etc. (From Schedule B), 93 75 6. Income (or loss) from partnerships, syndicates, pools, etc. (other than capital gains or losses). (Furnish names and addresses): 7. Income from fiduciaries. (Furnish names and addresses): D-Basil B 'Connos, Truster 903 90 8. Rents and royalties. (From Schedule C) 16352 31 9. Income (or loss) from business or profession. (From Schedule D) 10. (a) Net short-term gain from sale or exchange of capital assets. (From Schedule F) (b) Net long-term gain (or loss) from sale or exchange of capital assets. (From Schedule F) (c) Net gain (or loss) from sale or exchange of property other than capital assets. (From Schedule G) 11. Other income (including income from annuities). (State nature; use separate schedule if necessary) 2345 12. Total income in items 1 to 11. (Enter nontaxable income in Schedule 1) $98993 16 DEDUCTIONS 13. Contributions paid. (Explain in Schedule H) $6.331 01 14. Interest. (Explain in Schedule H) 158 15. Taxes. (Explain in Schedule H) 6636 42 16. Losses from fire, storm, shipwreck, or other casualty, or theft. (Explain in Schedule H) 17. Bad debts. (Explain in Schedule H) 50,000 18. Other deductions authorized by law. (Explain in Schedule H) 19. Total deductions in items 13 to 18 63117 43 20. Net income (item 12 minus item 19) $35875 73 COMPUTATION OF TAX 21. Net income (item 20 above) $3507573 28. Normal tax (4% of item 27) $1275 28 22. Less: Personal exemption. 29. Surtax on item 24. (See Instruction 29) 3357 58 (From Schedule J-1) $2500 23. Credit for dependents. 30. Total (item 28 plus item 29) $ 4,632 28 (From Schedule J-2) 2500 31. Total tax (item 30, or if you had a net long- term capital gain or loss, enter line 16, Sched- 24. Balance (surtax net income) $33,375 73 ule F) $ 25. Less: Interest on Government obliga- 32. Less: Income tax paid at tions, etc. (See Instruction 25). $ 4375 source $ 26. Earned income credit. 33. Income tax paid to 1 foreign (From Schedule K-1 or K-2).. 1400 1493 country or U.S. possession. (Attech Form 1116) 27. Balance subject to normal tax $3188198 34. Balance of tax (item 31 minus items 32 and 33) $ 4,632 98 2-17783 Page a Schedule A.-INCOME RECEIVED FROM OTHERS CONSISTING OF SALARIES, WAGES, FEES, AND OTHER COMPENSATION FOR PERSONAL SERVICES. (See Instruction 1) 1: Name and address of employer and nature of income 2. Amount 3. Expenses 4, Amount Inlury Pass.h.s $75,000 $ Total of column 2 minus total of column 4 (enter as item 1, page 1) $ Schedule B.-INTEREST ON GOVERNMENT OBLIGATIONS, ETC. (See Instruction 5) 2 Amount owned at end of year including 1. Obligations or securities your propurtionate share of such obliga- 3, Interest received or 4. Interest tions held by estates, trusts, partner- accrued during the year exempt from 5. Interest on amount in trantion excess of exemption ships, or common trust funds (a) Obligations of a State, Territory, or political subdivision thereof, or the District of Columbia, or United States possessions $ 7,000 $ 742 50 All XXXXXXXX X X (b) Obligations issued under Federal Farm Loan Act, or under such Act as amended All X x (c) Obligations of United States issued on or before September 1, 1917 All X X % (d) Treasury Notes, Treasury Bills, and Treasury Certificates of Indebted- ness All XXXXXXXX X * (e) United States Savings Bonds and Treasury Bonds 10,000 187 a $ $ (f) Obligations of instrumentalities of the United States (other than 93 75 obligations to be reported in (b) above) None 3 Total (enter as item 5, page 1) $ Schedule C.-INCOME FROM RENTS AND ROYALTIES. (See Instruction 8) 1. Kind of property 2 Amount 3. Depreciation (explain 4. Repairs 5. Other expenses 6. Net profit (column 2 minsi in Schedule E) (explain below) (itemize below) - of columns 3, 4, and 5) (enter as item 8, page 1) S1x. list $ $ $ $ $ attached Explanation of deductions claimed in columns 4 and 5 Schedule D.-PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION. (See Instruction 9) 1. Total receipts (state nature of business or profession) $ COST OF GOODS SOLD OTHER BUSINESS DEDUCTIONS 2. Labor $ 10, Salaries not included as "Labor" (do not deduct compensation for yourself) $ 3. Material and supplies 11. Interest on business indebtedness 4. Merchandise bought for sale 12. Taxes on business and business property 5. Other costs (itemize below) 13. Losses (explain below) 6. Plus inventory at beginning of year 14. Bad debts arising from sales or services 7. Total (lines 2 to 6) $ 15. Depreciation, obsolescence, and depletion (explain in Schedule E) 8. Less inventory at end of year 16. Rent, repairs, and other expenses (itemize below 9. Net cost of goods sold (line 7 minus or on separate sheet). line 8) $ 17. Total (lines 10 to 16) $ Enter "C," or "C or M." on lines 6 and 8 to indicate whether in- 18. Total deductions (line 9 plus line 17) ventories are valued at cost, or cost or market, whichever is lower. 19. Net profit (or loss) (line 1 minus line 18) (enter AS item 9, page 1) $ Explanation of deductions claimed in lines 5. 13, and 16 Schedule E.-EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN SCHEDULES C, D, F, AND G 7. Estimated & Estimated 1. Kind of property 2. Date 4. Assets fully depre- 5. Depreciation al- 6. Remaining cost or life used in remaining 9. Depreciation (if buildings, state material of which 3. Cost or other basis ciated in use at end lowed (or allowable) other basis to be accumulat- life from allowable this constructed) acquired of year in prior years recovered ing depre- beginning year cistion of year $ $ $ $ $ 17784 Page a Schedule F.-GAINS AND LOSSES FROM SALES OR EXCHANGES OF CAPITAL ASSETS. (See Instruction 10) & Expense of sale 7. Depression 1. Kind of property or 2. Date sopuired 3. Date sold 4. Gross sales and cost of - allowed (or allow. e. Cain or loss (entumn Gain or loss to be taken attach state- price (contract 5. Costor provents with able) since 4 plus coloma 7 intoir account ment of descriptive other besis request to Anquisi- tion or March 1. the - of columns 5 details not shows below) price) Lion or March 1, 1913 (explain in and 6) 9. Per- Ma. Day Year Mo. Day Year 1913 Schedule E) expt- 10. Amount wgt SHORT-TERM CAPITAL GAINS AND LOSSES-ASSETS HELD NOT MORE THAN 18 MONTHS $ $ $ $ $ 100 $ 100 100 100 Total net short-term capital gain or loss (enter in line 1, column 2 of summary below) $ LONG-TERM CAPITAL GAINS AND LOSSES-ASSETS HELD FOR MORE THAN 18 MONTHS BUT NOT FOR MORE THAN 24 MONTHS $ $ $ $ $ 66% $ 663/2 663/2 663/2 LONG-TERM CAPITAL GAINS AND LOSSES-ASSETS HELD FOR MORE THAN 24 MONTHS $ $ $ $ $ 50 50 50 50 Total net long-term capital gain or loss (enter in line 2. column 2, of summary below) $ SUMMARY OF CAPITAL NET GAINS OR LOSSES 2. Net gain or loss to be taken into 3. Net gain or loss to be taken into 4. Total net going or loss to be taken I. Classification account from column 10, above account from partnerships and "common into account in columns 2 and 3 of trust funds" this summary Gain Loss Gain Loss Gain Loss 1. Total net short-term capital gain or loss (enter as item 10 (a), No net Ioem allowable (See page 1. amount of gain shown in column 4) $ $ $ $ $ Instruction 10) 2. Total net long-term capital gain or loss (enter as item 10 (b), page 1, amount of gain or loss shown in column 4) $ $ $ $ $ $ State the family, fiduciary, or business relationship to you, if any, of purchaser of any of the above items: If any of the above items were acquired by you other than by purchase, explain fully how acquired: COMPUTATION OF ALTERNATIVE TAX (To be used only in the case of a net long-term capital gain or loss) 1. Net income (item 20, page 1) $ 10. Normal tax (4% of line 9) $ 2. (a) Net long-term capital gain (item 10 (b), page 1) 11. Surtax on line 6 (See Instruction 29) (b) Net long-term capital loss (item 10 (b), page 1) 3. Ordinary net income (line I minus line 2 (a) or line I plus 12. Partial tax (line 10 plus line 11) $ line (b)) $ 4. Less: Personal exemption. (From Schedule 13. (a) 30% of net long-term capital gain (30% of line 2 (a)) J-1) $ 5. Credit for dependents. (From Sched- (b) 30% of net long-term capital loss (30% of line 2 (b)) ule J-2) 14. Alternative tax (line 12 plus line 13 (a) or line 12 minus line $ 13 (b)) $ 6. Balance (surtax net income) 7. Less: Interest on Government obligations, 15. Total normal tax and surtax (item 30, page 1) $ etc. (See Instruction 25.) $ 8. Earned income credit. (From Sched- 16. Tax liability (if a net long-term capital gain, on line 2 (a), enter line 14 or line 15, whichever is the lesser; if a. net ule K-1 or K-2) long-term capital loss, on line 2 (b), enter line 14 or line 9. Balance subject to normal tax $ 15, whichever is the greater). (Enter as item 31, page 1). $ Schedule G.-GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY OTHER THAN CAPITAL ASSETS (See Instruction 10) 5. Expense of sale and cost 6. Depreciation allowed (or 1. Kind of property 2. Date acquired 3. Gross sales price 4. Cost or other allowable) since acquisition 7. Gain or loss (column 3 of improvements subse- (contract price) basis quent to acquisition or or March 1. 1913 plus column 6 minus the March 1, 1913 (explain in Schedule E) sum of columns 4 and 5) $ $ $ $ $ Total net gain (or loss) (enter as item 10 (c), page 1) $ State the family, fiductary, or business relationship to you, if any, of purchaser of any of the above items: If any of the above items were acquired by you other than by purchase, explain fully how acquired: 17784 Page 4 Schedule H.-EXPLANATION OF DEDUCTIONS CLAIMED IN ITEMS 13, 14, 15, 16, 17, AND 18 13. In list attached 14. Itemt van mintgage Plant Vallay N.Y 15 Taxes are tist attached 140 Haller, attached Schedule I.-NONTAABLE INCOME OTHER THAN INTEREST REPORTED IN SCHEDULE B. (See Instruction 12) I. Source of Income 2. Nature of Incrime 3. Amount $ Schedule J.-EXPLANATION OF CREDITS CLAIMED IN ITEMS 22 AND 23. (See Instructions 22 and 23) (1) Personal Exemption (2) Credit for Dependents Number of Number of months during Status months during Credit claimed the year the year in Name of dependent and relationship each status Under 18 Over 18 Credit claimed years old years old Single, or married and not living with hus- band or wife $ $ Married and living with husband or wife 12 2500 Head of family (explain below) Reason for support if over 18 years old Schedule K.-COMPUTATION OF EARNED INCOME CREDIT. (See Instruction 26) (1) If your net income is $3,000 or less, use only this part (2) If your net Income is more than $3,000, use only this part of schedule of schedule Net income (item 20, page 1) $ Earned net income (not more than $14,000) $ 14000 Earned income credit (10% of net income, Net income (item 20, page 1) above) Earned income credit (10% of earned net income or net income, above, whichever amount is smaller, but do not enter less than $300) 1400 1. State your principal occupation or profession Sav QUESTIONS office to which it was-sent Anna Elemin 2. Check whether you are a citizen or a resident alien 3. If you filed a return for the preceding year, to which Collector's 6. Check whether this return was prepared on the cash or office was it sent? Balto accrual basis. 7. Did you at any time during your taxable year own directly or 4. Are items of income or deductions of both husband and wife in- indirectly any stock of a foreign corporation or a personal hold- cluded in this return? (Sce Instruction A) no ing company as defined by section 4027 (Answer "yes" or 5. State name of husband or wife if a separate return was made; per- "no") no (If answer is "yes," attach schedule sonal exemption, if any, claimed thereon; and the Collector's required by Instruction M.) M. #. GOVERNMENT PRINTING OFFICE 2-17784 8-11-38-1,150,000 (3-1503) Feed 201. Page 1 of Return Resident individuals OKA JAMROZ or ЗМООИТ SLIMAZAT TO Jeek be tax en met Income must Papert that themble NEW YORK STATE INCOME TAX Inasdia - page , of return 1938 and compute the Normal Tax and Nuergency Tax - page 1. RESIDENT RETURN волот SPACES Serial Number Resident Individuals have tag gate (or leas) from the sale or exchange of For the Calendar Year 1938 or Fiscal Period stocks, bends, lands, build- lags, or other property must report is Schedule E, page 4 of return, and compute the Net Capital Begun 193 and Ended 193 Gata Tax thareen. Paid $ Individuals earrying ⑉ Date an unincorporated basi- ROOSEVELT, FRANKLIN D 57664 092 name the groes Income of which to more than $16,000, or the net Income - than $5,000 ( or a premite 8 part thereof for a paried Sees than twelve months) (d) must make additional 26- port thereof on Form - and attach to this return. (R) Nourosidents must use Form 203. GC Read Instructions Carefully Before Preparing Your Return-Answer Questions 1-10 in Full 1. Did you file & N. Y. State return for 1936? 1937? 7. If not married, were you during your taxable year the "head 2. If so, give any address other than that above used on such returns of a family" If so, explain 3. If no return for 1937 was filed, state reasons 4. Were you married and living with your wife (or husband) during 8. How many dependent persons (other, than husband or wife) ATTACH REMITTANCE HERE under eighteen years of age, or mentally or physically defective, your taxable year? were receiving their chief support from you during your taxable 4a. If so, state name of your wife (or husband) year? 9. What is the relationship to you of the dependent persons for whose support you claim exemption under Questions 7 and 8? 5. Did your wife (or husband) have separate income? 5a. If 10, is such income included in this return? 10. If your status with respect to Questions 4-7-8 changed during 6. If separate return was filed, give address on such return the year, state the date and nature of such change CALCULATION OF NORMAL TAX CALCULATION OF EMERGENCY TAX 11. Net income (Item 35, page 2) $ 16. Amount subject to Emergency Tax (Item 13) $ 12. Personal exemption and credit for dependents 17. Emergency Tax-1% on Item 16 13. Taxable balance (Item 11 minus Item 12) $ SUMMARY-TOTAL TAX TO BE PAID 14a. Tax at 2% (First $1000 of Item 13) $ 14b. Tax at 3% (2nd and 3rd $1000 of Item 13) 18. Normal Tax (Item 15) $ a 14c. Tax at 4% (4th and 5th $1000 of Item 13) 19. Emergency Tax (Item 17) 14d. Tax at 5% (6th and 7th $1000 of Item 13). 19a. Net Capital Gain Tax (Item 39, page 4) 14e. Tax at 6% (8th and 9th $1000 of Item 13). 19b. Unincorporated Business Tax Item 4, Sch, 0, 14f. Tax at 7% (All over $9000 of Item 13) D. 2 of Form 202 20. Total Tax Due (Total of Items 18, 19, 19a, 15. Normal Tax (Total of Items 14a to 14f incl.) $ and 19b) $ DATE-NUMBER AMOUNT PAID BUSINESS TAX EMERGENCY TAX NORMAL Tax AND NET CAPITAL GAIN TAX (These spaces for office use only) INSTRUCTION:-The Total Tax (Item 20) may be paid when the return is filed. The entire Emergency Tax (Item 19) and Unincorporated Business Tax (Item 19b) MUST. be paid when the return is filed. The Normal Tax (Item 18) and Net Capital Gain Tax (Item 19a) may be paid in three installments: one-half thereof to be paid at the time of filing, one-quarter within two months, and the re- maining one-quarter within six months after the due date of the return. Make checks or money orders payable to STATE TAX COMMISSION. Do not mail currency. File at office of New York State Income Tax Bureau, State Office Building, Albany, N. Y,, or at any District Office on or before April 15, 1939. Affidavit on Page 4 must be executed [201] [1938] Form 20L Page 2 of Return 8881 Income of wife (or husband) and earnings of depend minor children unless reported in separate returns. OF TAXABLE INCOME SUBJECT TO NORMAL AND EMERGENCY TAX 21. Salaries, wages, fees, commissions, bonuses, etc. (See Instruction 21). AMOUNT TRADE ТИЗНЕНЯ AMOUNT (d) EXPENSES FAID (b) NAME AND ИЯСТЗЯ of (explain in Sch. 1.) indianal Inits boing9 [sser] 70 1338 169 $ Y TabaelsO odt 107 - CCT 22. Interest on bank deposits, notes, mortgages, corporation bonds, etc 23. Dividends. 24. Income from partnerships, estates and trusts (furnish name and address) Enter net income (or loss) other than capital gains or capital losses from partnerships, syndicates, pools, or Joint ventures. Report distributive share of net capital gain (or loss) at Item 1, Schedule E, page Steet al (a) (b) 25. Income (or loss) from business or profession (from Schedule A) 26. Rents and royalties (from Schedule B) - 27 Gain (or loss) from sale or exchange of stocks, bonds, lands, buildings, and other property. (Report in 28 Schedule E, page 4.) X X 29. Other income (Describe and itemize each source completely) $ 30, Total income from above sources (Items 21 to 29) $ DEDUCTIONS 31a. Interest on indebtedness (explain in Schedule 1) $ 31b. Taxes on real property (except assessments for local benefits) (explain in Schedule 1) 31c. Other taxes (except Income taxes) (explain in Schedule 1) 31d. Other deductions (explain in Schedule 1). Worthless securities may not be deducted here (Report in Schedule E, page 4.) 32. Total deductions-(except contributions.) (Items 31a to 31d) $ 33. Balance (Item 30 minus Item 32) $ 34. Contributions-Thiese must not exceed 15% of Item 33 (explain in Schedule 2) 35. Net income subject to Normal and Emergency Tax (Item 33 minus Item 34) Enter on page 1, Item H.. $ SEWILLVACE HERE SCHEDULE 1 balli KEW EXPLANATION OF DEDUCTIONS CLAIMED in Item 21 (d), Schedules A and B and Items 31 (a), (b), (c) and (d). 1, 4, Refer Refer to 2. EXPLANATION 3. AMOUNT to 5. EXPLANATION 6. AMOUNT Item Item No. No. $ $ SCHEDULE 2 DETAILS OF DEDUCTION FOR CONTRIBUTIONS (Item 34). 1. NAME AND ADDRESS OF ORGANIZATION 2. AMOUNT 3. NAME AND ADDRESS OF ORGANIZATION 4. AMOUNT $ $ Form 201. Page 3 of Return SCHEDULE A INCOME (OR LOSS). FROM BUSINESS OR PROFESSION (Item 25 of return). Farming may be detailed OQ Form 207 If your GROSS INCOME FROM BUSINESS carried on in New York State exceeded $10,000, or if your NET INCOME from such sources exceeded $5,000 (or a prorata part thereof for a period less than twelve months), make additional report on Form 202 and attach to this return. 1. (a) Kind of business. (b) Business Address (c) Date when the business was begun 2. State whether cash or accrual basis is used 3. If inventories are used, state if (a) at cost or (b) at cost or market, whichever is lower Terpoyers may extrait detements attached hereto, in the form in mhich their books are hept, giving no less details then relled for herrin, and enter the net income (or less) below. 4. TOTAL SALES AND INCOME FROM BUSINESS OR PROFESSIONAL SERVICES COST OF OOODS BOLD XAT OTHER BUSINESS DEDUCTIONS 13. Salary withdrawn by taxpayer or Report in Schedule E, page 4, gains or losses from sales or exchanges of property connected 5. Labor $ paid to wife or minor children with trade or business, other than stock in trade, or property includible in inventory property held primarily for sale to customers in the regular course of trade or business, which (Report as income of Item 21, page 2) 13a. Other salaries and wages not re- 6. Materials and supplies ported under "Cost of Goods Sold" sib 7. Merchandise purchased 14. Rent for business property 15. Interest on business indebtedness to ? others 8. Other costs: 16. Taxes on business and business property 17. Depreciation and depletion (ex- 9. Plus Inventory at beginning of year plain in Schedule C, below) 18. Losses, other than capital losses, not 10. TOTAL compensated by insurance (ex- $ plain in -Schedule 1, page 2) 19. Bad debts (explain in Schedule 1, 11. Less Inventory at end of year page 2) m2)-77834099 ланто and 20. Repairs and other expenses (item- СУБЕТУГ СУЛИ IVX ire in Schedule 1, page 2) 12. COST OF Goods SOLD (Item 10. 21. TOTAL OTHER BUSINESS DEDUC- minus Item 11) $ TIONS $ 22. COST OF GOODS SOLD PLUS TOTAL OTHER BUSINESS DEDUCTIONS (Item 12 plus Item 21) $ must be reported here. 23. NET INCOME (OR Loss) FROM BUSINESS OR PROFESSION (Item 4 minus Item 22) Enter at Item 25, page 2 $ Note If you paid to any resident individual personal service compensation, rent, interest or other fixed or determinable Income of $1,000 or over, if single, or $2,500 or over, if married, returns of information on Forms 105 and 106 must be filed. If you. paid any nonresident individual personal service compensation earned in New York State in the foregoing amounts, withhold- ing returns on Forms 102 and 103 must be filed. SCHEDULE B INCOME FROM RENTS AND ROYALTIES- (See Instruction 26.) (a) KIND OF PROPERTY AND LOCATION (b) GROSS (c) DEPRECIATION (e) OTHER (f) Nar AMOUNT If the property " owned jointly or in common with others, . partnership return must be filed AMOUNT OF AND DEPLETION (d) REPAIRS EXPENSES OF RENTS four sor buite of your disclosing the shore of each owner in the income RENTS (explain in (explain in (enter at Item 26, (or loss) and each owner must report the amount Schedule C) Schedule 1) page 2) of his income (or loss) at Item 24 of this form. $ $ $ $ $ JATTIAD И.Г. SCHEDULE C EXPLANATION OF DEDUCTION FOR DEPRECIATION AND DEPLETION CLAIMED IN SCHEDULES A AND B. If the property was acquired after January 1, 1919, base depreciation on the cost thereof. If acquired prior to January 1, 1919, base depreciation on the January 1, 1919 value. 5. VALUE ON 1, JANUARY 1, 1919 2. KIND OF PROPERTY 3. DATE DEPRECIATION AND DEPLETION Refer 4. Cost (If acquired prior to (Principal material of which constructed) Ac- thereto) Item AND LOCATION 6. RATE 7. AMOUNT IN 8. AMOUNT FOR No. QUIRED (exclude inclue of land) PRIOR YEARS Time YEAR $ $ $ $ SCHEDULE D NON-TAXABLE INCOME. Enter here all income received during the taxable year, not reported on page 2 (See Instruction E). 1. DESCRIPTION 2. AMOUNT 3. DESCRIPTION 4. AMOUNT $ Form 201. Page 4 of Return RETURN OF NET CAPITAL GAIN SUBJECT TO NET CAPITAL GAIN TAX SCHEDULE E torrace GAINS AND LOSSES FROM SALES OR EXCHANGES OF STOCKS, BONDS, LANDS, BUILDINGS, AND other PROPERTY-(See Instruction-Schedule E). 501 Include all property sold or exchanged, except stock in trade, or property includible in inventory, or property held primarily for sale to customers in the ordinary course of trade or business. Losses through securities claimed to be worthless are to be reported here. 1. 2. 3 4. 5. 6. 7. 8. 9 If the transactions are too numerous to enter here, a separate schedule in No OF VALUE ON SHARES DATE Cost OR OTHER DEPRECIATION DESCRIPTION OF SECURITIES OR PROPERTY 10 AMOUNT ACQUIRED SALES PRICE JANUARY 1, 1919 BASIS Allowed or (if acquired GAIN Loss OF BONDS prior thereto) Allowable $ $ $ $ $ $ the same form may be submitted. 1. If you were a member of a partnership, include here your distributive share of net capital gain (or loss) of partnership as reported at Item 4, column 6, page 1 of partnership return 2. Totals $ 3. Net capital gain subject to Net Capital Gain Tax (excess of column 8 over column 9). Enter at Item 36 below $ X X X XX If stock dividends of stock rights were received or stock rights exercised during the period of ownership with respect to any of the stocks sold, state whether cost and January 1, 1919 value (if acquired prior to January 1, 1919) were properly adjusted If property sold was acquired prior to January 1, 1919, submit statement showing (a) original purchase price; (b) permanent improvements since purchase; (c) depreciation since purchase; (d) exchange value January 1, 1919; (e) permanent improvements since January 1, 1919; (f) depreciation since January 1, 1919. AFFIDAVIT CALCULATION OF NET CAPITAL GAIN TAX STATE OF NEW YORK-COUNTY OF #: I swear (or affirm) that to the best of my knowledge and belief, the statements contained 36. Net capital gain (Item 3-Schedule E above) $ in this return, including the accompanying schedules and statements (if any) are true, and that this return is a true and complete statement, in accordance with the law and regulations, 37. Balance of personal exemption not deducted in { Item 12, page 1* of all income, gains and profits received by or accrued to me (or the person for whom this return is made) during the taxable year, and that all deductions entered or claimed herein 38. Amount subject to Net Capital Gain Tax $ are allowable under the law and regulations. 38a. Tax at 1% (First $1,000 of Item 38) (Signature of Individual or Agent) 38b. Tax at 11/a% (2nd and 3rd $1,000 of Item 38) (Address of Agent) 38c. Tax at 2% (4th and 5th $1,000 of Item 38) Sworn to and subscribed before me this day of 1939. computation of the Normal Tax may be offset against net capital gain. 38d: Tax at 2½ (6th and 7th $1,000 of Item 38) (Signature of officer administering oath) up poentm jo junoms - - ФДА of up permitted unless net income reported on page the return is less than *IMPORTANT.-In computing the tax on net capital gain, no exemption (Seal not required) (Tisle) 38e, Tax at 3% (8th and 9th $1,000 of Item 38) This space for office use only AUDITED BY: 38f. Tax at 31/2% (All over $9,000 of Item 38) 39. Net Capital Gain Tax. (Total of Items 38a to 38f incl.) Enter Item 39 on page 1, Item 19a Form 201 general INSTRUCTIONS CONCERNING PAGE [1938] Au WHO MUST MAKE A RETURN of $1,000. A person who during the entire tenable year 1. A return must be made if the total of the gross income and cares the head of a family, or a busband and wife living together capital gain (without deduction for capital losses) from whatever during the entire taxable year, and filing a joint return of Income source derived, both from within end without the Swee of New may claim as exemption of $2,500. If husband used willo file York, is $5,000 or over, or if the total of the net income and aparate returns, the personal exemption may be taken by either net capital gain equals or exceede: or divided between them (a) $1,000 if unmarried, or married and not living with & "head of A family" is an individual who actually supports and wife (or husband) during the entire taxable year; maintains AS a family unit ope or more dependent individuals who (b) $2,500 if married and living with wife (or husband) are closely connected with him by blood relationship, during the entire taxable year; by marriage or by adoption, and whole right to exercise family con- (c) The personal exemption allowable if taxpayer was trol and provide for these dependent individuals is based upon MORT interried and living with wife: (or husband) during some moral or legal obligation. only part of the taxable year; (See paragraph An additional allowance of $400 may be claimed for each below). person (other than husband or wife) under 18 years of age, or 2. If the aggregate of the combined net Income and net capital incapable of self support because mentally or physically defective, gain of husband and wife is $2,500 or over, or if the aggregate receiving his or her chief support from the taxpayer. This of their combined gross income and capital gain (without deduc- allowance can be claimed only by the person who provider the tion for capital losses) is $5,000 or over, including in each case chief support and cannot be divided between two individuals. the earnings of minor children, if their parents have the legal As to any of the exemptions above stated, if the status of the right to the same, all such income must be reported in a joint taxpayer changes during his taxable year, such exemptions shall return or in separate returns of husband and wife. In the be apportioned in accordance with the number of months before absence of proof to the contrary, a parent will be presumed to and after such change, have the legal right to the earnings of a minor and must include E. NON-TAXABLE INCOME such earnings in bis return. 3. If not living together, husband and wife must file separate The following classes of income are exempt from taxation and returns as single persons. must be entered in Schedule D, page 3 of the returns 4. Additional exemption as the head of a family or for 1. Interest on bonds or other obligations of the United States. dependents is not to be considered in deciding whether to make 2. Interest on bonds or other obligations of the State of New a return. York or of any municipal corporation or political subdivision of 5. A taxpayer changing his status during the year from that the State of New York (bdt Interest on the obligations of other of resident to nonresident or from that of nonresident to resident states and their political subdivisions is taxable). must file two returns, one for each period, provided the aggregate 3. Dividends from personal service corporations in certain bases of the net income and net capital gain from all sources while a are not taxable. resident and from sources within the State while a nonresident 4. Gifts, and money and property acquired under a will or by equals or exceeds the limitations referred to in paragraph 1 above; inheritance (but the income derived therefrom must be included in or provided the aggregate of the gross income and capital gain gross income). Bonuses or other compensation received in con- sideration for services rendered are, however, taxable. DETACH THIS SHEET BEFORE FILING YOUR RETURN (without deduction for capital losses) from all sources while a resident and from sources within the State while a nonresident 5. The amount received from accident and health Insurance and is $5,000 or over. under Workmen's Compensation Acts and the amount of any B. ACCRUED OR RECEIVED INCOME damages received by suit or agreement on account of personal 1. A return may be made: injuries or sickness. However, compensation which is paid by an (a) On a cash basis; that is, reporting income received employer to an employee during a period of sickness is taxable. and expenses, etc., paid, or, 6. Pensions, (other than those specifically exempt under the (b) On an accrual basis; that is, showing income accrued law) must be reported when they exceed the aggregate of contri- and expenses, etc., incurred or accrued, butions made by the taxpayer toward the pensions. in accord with the method of accounting regularly employed in 7. Proceeds of life insurance policies and contracts paid on keeping books, provided such method clearly reflects true net the death of the insured to individual beneficiaries (but the income income and net capital gain. therefrom must be reported) 2. If the taxpayer's books are not kept on the accrual basis, F. RETURNS: WHEN AND WHERE TO BE FILED report should be made on a strictly cash basis, of all income 1. Offices are located at the following places: received and expenses paid, including income constructively MAIN OFFICE received, such as bank interest credited but not withdrawn, or Albany: State Office Building interest coupons due but not collected even though such income DISTRICT OFFICES is not entered on taxpayer's books. Albany: State Office Building 2012233 C. PERIOD TO BE COVERED BY RETURN New York City: State Office Building, 80 Centre Street 1. The period covered by the return must be plainly stated at Brooklyn: 320 Schermerhorn Street the head of the return. Buffalo: State Office Building, Niagara Square 2. The return must be for the calendar year 1938 unless tax- Rochester: 55 Broad Street payer's books of account were regularly closed at the end of some Syracuse: 236 West Genesee Street month other than December, in which case the return should be Uticar 200 Oriskany Street, East made for the fiscal year ended when the books were closed. 2. A return may be filed at any of the offices above listed. 3. This form should be used for filing a return for a fiscal year 3. If this return is for the calendar year 1938, it should be filed ending in 1939, by correcting the dates at the head of the on or before April 15; 1939. If the return is for a period other return and in the affidavit. than A calendar year, it should be filed on or before the 15th day D. PERSONAL EXEMPTIONS of the fourth month following the close of such period. 1. The personal or family exemption must be supported by G. PENALTIES answers to questions 4 to 10. The law imposes severe penalties for failing to make A return, A single person or a married person not living with husband or to pay the tax when due, or for making a false or fraudulent or wife during the entire taxable year may claim a personal return. TAXES TO BE PAID-SPECIFIC INSTRUCTIONS, CONCERNING ITEMS 18, 19, 19a AND 19b OF PAGE 1. 1. NORMAL TAX "capital loss" mean Toss, resulting from the sale or exchange of capital assets, 1. Rates of normal tax are 2 per cent on the first $1,000; 3 per The words licapital assets" mean property held by the taxpayer (whether or cent on the second and third $1,000; 4 per cent on the fourth and fifth not connected with his trade or business). but do not include stock In trade $1,000; 3 per cent on the sixth and seventh $1,000; 6 per cent on the eighth or property includible in inventory or property held primarily for sale to and ninth $1,000, and 7 per cent on all over $9,900 of net income, less the customers in taxpayer's trade or business. The words "sale or exchange" personal exemptions, as computed at Item 13; page 1. include (a) short skies, (b) failure to exercise options, (c) retirement of 2. If the taxpayer elects the installment method of payment each install- stocks, bonds and other evidence of corporate indebtedness with interest ment must be paid when due, If any Installment is not 80 paid the entire coupons or In registered form, (d) stocks, which became worthless, and balance of tax will become due Immediately and penalties will be imposed. bonds or other evidences of corporate indebtedness with Interest coupons or Failure to receive notice of the amount of the installment will not relieve in registered form determined to be worthless and charged off during the the taxpayer from the necessity of paying the installment when due. taxable year, (e) complete or partial liquidation of . corporation whereby a stockholder receives liquidating dividends. 1. EMERGENCY TAX 3. Tax on net capital gain is to be computed separately on page 4 and In addition to the normal tax an emergency tax of one per cent on "net the amount carried to page 1, to be paid at the same time and to the same income" is Imposed. The emergency tax is based on the same net Income manner as the normal tax, Personal exemption shall not be allowed us computed for normal tax purposes. Personal exemptions are allowed against net expital gain, except to the extent that the allowable exemptions against net Income in computing the emergency tax, exceed the net Income subject to normal tax. (See Instruction-Schedule E). The emergency tax must be paid in full at time of filing of return. 4. UNINCORPORATED BUSINESS TAX 8, NET CAPITAL GAIN TAX If gross Income from business carried on in New York State amounted 1. Capital gains and losses are not to be Included In the computation of to more than $10,000, on If the net income from such sources exceeded net income. Instead # tax at one-half the normal rates (see above) $5,000 (or & prorats part thereof for & period less than recive months), is imposed upon net capital gain computed separately. make additional report thereof on Form 202 and attach to this retkrn. 2. Net capital gain is defined to reas the excess of espital gains over The tax a to be computed on Form 202 and the amount date dente be capital losses. The words "capital gain" mean gain of profit, and the words entered on page 1 of Form 201, to be paid in full at time of filing of return, [8801] FORM/201-SPECIFIC INSTRUCTIONS, CONCERNING PAGE 2 IMPORTANT Flast mad the instructions carefully. If you cannot full out the return, go to any district office and assistance will be rendered without charge. File your return - early. M possible. Noral The following Instructions $ númbered to correspond with the Items of the return. INSTRUCTION 21-INCOME FROM upon application. The net income Cor loss) other ASMIG ascertained to worthless during the PERSONAL SERVICES, SALARIES, than expiral gatice or Insace componed on any sched- tixable year are considered losses from "sales or WAGES, FEES, tile to prepared should be entered at Item 25, exchanges and are to be reported in Schedule COMMISSIONS, Page a of the returned & of return. BONUSES, ETC. Galsa or losses from sales or exchanges of Report) personal service compensation received property, not dealt in as a brainess, but carried INSTRUCTION 26 INCOME FROM - basiness sects must be reported in Schedule RENTS AND ROYALTIES you, your wife (or husband), and each depen- dent minor child from any time employer, of $1,000 page 4 of the return. Schedule B, page 3, should be eompleted before or more during the year, en & separate line together In Alling in Schedule A on pass 3 the following entering say amount as Item 26. page with the occupation or position and the employer's specific instructions should be observed Amount of Include In rom rents name and address. All other items of Income from any smount deducted by you at Dest 14, Schedule personal service of less than $1,000 from any one Schemula: a as the rental valdo of building owned fd. you donroe may be combined and reported on a alagle and occupied by you for business purposes. INCOME FROM Promissions In reporting Income line. If you accepted crops or other property In Heu from - profession disregard the achedule of "cost of card renta, report the income though the INSTRUCTION 22-INCOME FROM of goods sold: and include all your business ex- rent had been paid in cash. penses under the bead of other business dédue- INTEREST Repairs, depreciation, and other expensive: See tions, (Items Instruction 25, Item 17, above. Report here all Interest received (or accrued) Item of business State kind of goods Do not didues repairs, depreciation, and other during the year except montaxable interest or dealt in or kind of services retured and whether expenses on a dwelling occupied by you. If you shown in Instruction E, page 1 of Instructions, manufacturer, wholesaler, retailer, as Wholesale rented or used for business or professional purposes dry peods, Manufacturer of shoes,' etc. any part of a building owned by you and in which INSTRUCTION 23-INCOME FROM Items goods sold: Do not Include you resided, apportion the déduction for repairs, DIVIDENDS cost of business equipment or furniture, expendi- depreciation, and other expensed, deducting only Répart all dividends received In eash from come tures for permanent improvaments to property, OF the part attributed to that portion of the building Hving and family expenses. Do not include in- which was resited or used for business purposes. porate stock and dividends received In property, except true stock dividends. The fair market value terest on your own investment in your business. INSTRUCTION 29-OTHER INCOME of such property (or scrip) when subject to your Item 13.-Salarier, etc.: Do not deduct salary or Amounts received in payment of accounts Dre- demand and control should be reported. Dividends WAGES for your own services or services of your viously written off as worthless or any other items paid in the stock of the corporation declaring such family unless these Items are included 'as Income of income not mentioned in these instructions dividends (true stock dividends) should not be at Item 21 of the return, or reported in a separate abould be Included here (except exempt (nage). included, Ordinarily dividends received from per- return, and Ido not deduct any withdrawal of vonal service: corporations need not be included in profits, INSTRUCTION 31-GENERAL DEDUC- gross income, (See Tax Law, acction 359, Para- Item 14 for business property: Do not TIONS graph ) Include the rental value of building others by you (a) Interest on personal indebtedness Report INSTRUCTION 24-INCOME FROM unless the rent is Included in "Income from rents here Interest paid or accrued on personal Indebted- at Schedule B of the return, ness as distinguished from business indebtedn PARTNERSHIPS, ESTATES AND Item 15.-Istered on business indebtedness to which abould be reported at Item 15, Schedule A, TRUSTS others: Report only interest paid or socrued on or Item (c), Schedule B. (a) Report your share (whether distributed or business indebtedness to others. Do not include (b) Taxes on real property: Report here all interest on your expital Investment in or advances taxes upon real property except taxes or not) of the income of the estate or trust, or of to the business. ments for local Improvements of a kind tending to the net income (or Toas) of the partnership, syndi- Increase the value of the property assessed, and cate, péol, or joint venture, other than capital Item Do not include Income taxes except those deducted at Item 16, Schedule A. gains or capital losses, Report distributive share or assessments for local Improvements of & kind (c) Other fores: Do not deduct estate, inherit- of net capital gain (or loss) of partnership syndi- tending to increase the value of the property ance, legsey, succession, gift and Income taxes. Cate, poot or joint venture at Item 1 of Schedule assessed, M for paying, etc.) Taxes on club dues and on admissions may be E on page 4. If the accounting period of the Item 17-Depreciation and deplation. Report deducted partecrahip or the estate or trust differs from the heret (d) Bad debts: Bad debta arising out of personal period covered by this return, report your share (a) A reasonable allowance for exhaustion, wear loans may be reported here. for the accounting period of the partnership or estate or trust which ended during your taxable tear and obsolessance, during the period covered Corporation stock, which became worthless, and by this return to the extent not offset by repairs, bonds, notes, debentures, or certificates of indebted- year. replacements or loases claimed as deductions in ness with interest coupons or in registered form, (b) If you received a salary from a partnership this return. (Restricted to property the income ascertained to be worthless during the taxable In addition to the amount reported in this item, from which LA to be included in gross income.) year are considered Loases from "salas or ex- report such salary at Item 21. changes, and are to be reported in Schedule E (b) Any claim for depletion of milnes, off and of the return. INSTRUCTION 25-INCOME (OR pas wells or rimber lands. 10 2. Deductions connected with the production of LOSS) FROM BUSINESS OR PRO- Do not claim depreciation for articles that have exempt income are not allowed. FESSION (INCLUDING FARMING) been included in your inventory. 3. Deductions should be explained and itemized The amount claimed for depreciation should be in Schedule 1. Schedule A, page 3, should be completed before based on some approved accounting Method land DELVCH 11112 2HEEL BELOWE unze JOBK entering any amount at Item 25) page 2. Indi- taken against the cost of the property, or, = INSTRUCTION 34 -CONTRIBUTIONS viduals having several businesses should submit & acquired prior to January I, 1919, Its fair market Contributions should be explained and Itemized separate schedule for each business in the same value as of that date. (For definition of "cost" in Schedule 2. form as Schedule A, and should enter the combined see Regulations.) Report here only contributions made during the total net income (or loss) other than capital gains Item other Then capital leaser, not taxable year (a) to the United States, any state, or losses at Item 25, page 2, of the return. compensated by insurance: Losses from sales or territory, of any political subdivision thereof, or to Report at Schedule A income (or loas) other exchanges of capital assets should be entered in the District of Columbia, for exclusively public than capital gains or losses from business of any Schedule E of return. purposes, or (b) to any corporation or trust, or kind owned and conducted by you or from any Item 9,4-Bad debts: Report here only debta community chest fund, or foundation organized and profession practiced on your own account. Do not which you medicalned to be worthless and charged operated exclusively for religious, charitable, scien- report here salary received by you if employed by off during the year, Show in Schedule 1 on page tibe, literary or educational purposes, no part of another, nor partnership profits or dividends from 2 of the return the years when the debta now the net earnings of which inures to the benefit of personal service corporations. written off were dreated and how they were secery any private stockholder or individual; (c) to a Individuals operating a farm on 20 Inventory tained to be worthless. post or organization of war veterans, or auxiliary and accrual basis should fill in Schedule A and Bad debts arising out of personal loans should units or societies thereof organized in the United submit such other schedules as may be required to be reported at Item 31d. States or any of its possessions or (d) to . fraternal reflect properly the results of their operations. In Debts arising from sales or services are not society, order, or association, operating under the lieu of other forms a copy of the farm schedule deductible unless the original amount has been lodge system, If such contributions are to be used (1040-F) filed with the Collector of Internal Rev- reported as income. exclusively for religious, charitable, scientific, liter- entre for federal income tax purposes will be Corporation stock which became worthless, and ary, of educational purposes. The deduction for accepted. Individuals conducting farms on & bonds, notes, debentures or certificates of indebted- contributions must not exceed in the aggregate strictly cash basis may use Farm Schedule Form ness with interest edupóns or in registered form, 15 per beht of the net taxable income computed 207, & separate blank, which will be furnished not dealt in as & business, but carried as business without the benefit of this deduction. INSTRUCTION-SCHEDULE E. BASIS FOR COMPUTING GAIN (OR LOSS) FROM SALE OR EXCHANGE OF CAPITAL ASSETS Schedule E should contain complete Information called for in respect of If the property disposed of was soquired prior to January 1, 1919, no each sale or exchange of capital assets during the taxable year. If the taxable gain is realized unless the sales price exceeds both the cost and amount shown as the basis is other than actual cost of the property sold or January 1, 1919 value; the amount of any taxable gain is the difference exchanged, full details must be furnished regarding the acquisition of the between the sales price (or to the case of property exchanged the fair market property. value of the property received) and the cost, or fair market value on January If the capital gains exceed the capital losses, the excess thereof shall 1, 1919, whichever is higher, be calculated and the net capital gain resulting will be carried to Item 36, page 4, and the tax there computed, If the property was acquired prior to January 1. 1919. no deductible loss If the capital losses exceed the capital gains, DO deduction of the excess is sustained unless the sales price is lower than both cost and fair market is allowed against any other Item of income and no tax on net capital gain value on January 1, 19191 the amount of any deductible loss is the differ- will result. ence between the sales price (or in the case of property exchanged the In computing the tax on net capital gain, no exemption is permitted unless fair market value of the property received) and the cost or fair market net income reported on page I of the return is less than the personal value on January 1, 1919, whichever is lower. exemption, in which case the amount of exemption timused in domputation Do not report gain, nor deduct loss, If the sales price is an amount of the normal tax may be offset against net expital gain. falling between the cost and January 1, 1919 value, or is the same as either In case of property acquired subsequent to January 1, 1919, gain or loss of the two. is the difference between the sales price and the cost. (For definition of In certain cases when property la exchanged for other property, no gain "cost" are Regulations.) or less results, (See Tax Law, sections 354 and 355.) 8-11-38-1,750,000 (3-1505) Form 201. Page 1 of Return Resident Individuals sub- JAMSON or Joes to tax - did Internal must report thate texable Income - 2020 , of return NEW YORK STATE INCOME TAX 1938 and the Normal Tax and Emergency Tax BO NOT WRITEIN THESE SPACES on page 1. RESIDENT RETURN Serial Number Resident individuals her- Ing gain (or less) from the sale or exchange of For the Calendar Year 1938 or Fiscal Period stocks, bends, lands, build- tags, or other property must report in Behedule R. page 4 of return, and compute the Net Cepital Begun 193 and Ended 193 Gala Tax thereon. Paid $ Individuals carrying on PRINT NAME AND RESIDENCE ADDRESS PLAINLY BELOW Date an unineerporated busi- mess the gross Income of which is more than $10,000, NAME HI PRES or the net income more than $8,000 ( or a prorate part thereof for a period less than twelve menths) (First name in full-middle some, in fail) FRED; JC - M must make additional re- RESIDENCE ADDICIES port thereof on Form sea and attach to this return. (No.) (Street or GUENNE or rural reute) Nonresidents must use Form 203. (City) (County) (State) Read Instructions Carefully Before Preparing Your Return-Answer Questions 1-10 in Full 1. Did you file a N.Y. State return for 1936? 1937? 7. If not married, were you during your taxable year the "head 2. If so, give any address other than that above used on such returns of family" If so, explain 3. If no return for 1937 was filed, state reasons 4. Were you married and living with your wife (or husband) during 8. How many dependent persons (other than husband or wife) under eighteen years of age, or mentally or physically defective, ATTACH REMITTANCE HERE your taxable year? were receiving their chief support from you during your taxable 4a. If so, state name of your wife (or husband) year? 9. What is the relationship to you of the dependent persons for whose support you claim exemption under Questions 7 and 8? 5. Did your wife (or husband) have separate income? 5a. If so, is such income included in this return? 10. If your status with respect to Questions 4-7-8 changed during 6. If separate return was filed, give address on such return the year, state the date and nature of such change CALCULATION OF NORMAL TAX CALCULATION OF EMERGENCY TAX 11. Net income (Item 35, page 2) 8 16. Amount subject to Emergency Tax (Item 13) $ 12. Personal exemption and credit for dependents 17. Emergency Tax-1% on Item 16 13. Taxable balance (Item 11 minuts Item 12) $ SUMMARY- TOTAL TAX TO BE PAID 14a. Tax at 2% (First $1000 of Item 19) $ 14b. Tax at 3% (2nd and 3rd $1000 of Item 13) 18. Normal Tax (Item 15) $ 14c. Tax at 4% (4th and 5th $1000 of Item 19) 19. Emergency Tax (Item 17) 14d. Tax at 5% (6th and 7th $1000 of Item 13). 19a. Net Capital Gain Tax (Item 39, page 4) 14e. Tax at 6% (8th and 9th $1000 of Item 13): 19b. Unincorporated Business Tax Item 4, Sch, O, p. 2 of Form 202 14f. Tax at 7% (All over $9000 of Item 19) 20. Total Tax Due (Total of Items 18, 19, 19a, 15. Normal Tax (Total of Items 14a to 14f incl.) $ and 19b) $ DATE-NUMBER AMOUNT PAID BUSINESS TAX EMERGENCY TAX NORMAL TAX AND NET CAPITAL GAIN TAX (These spaces for office use only) INSTRUCTION:-The Total Tax (Item 20) may be paid when the return is filed. The entire Emergency Tax (Item 19) and Unincorporated Business Tax (Item 19b) MUST be paid when the return 0 filed. The Normal Tax (Item 18) and Net Capital Gain Tax (Item 19a) may be paid in three installmental one-half thereof to be paid at the time of filing, one-quarter within two months, and the re- maining one-quarter within six months after the due date of the return. Make checks or money orders payable to STATE TAX COMMISSION. Do not mail currency. File at office of New York State Income Tax Bureau, State Office Building, Albany, N. Y,, or at any District Office on or before April 15, 1939. Affidavit on Page 4 must be executed [201] [1938] Form 201. Page 2 of Return 88 RETURN OF TAXABLE INCOME SUBJECT TO NORMAL AND EMERGENCY TAX et Est tenditional 199L (Include income of wife (or hushand) and earnings of dependent minor children unless reported in separate 21. Salaries, wages, fees, commissions, bonuses, etc. (See Instruction 21). AMOUNT (a) OCCUPATION OF (b) NAME AND About or EMPLOYER (d) EXPENSES PAID TRAIN EXCESS (explain in Sah. 1.) bons9 TO 8801 189 rebasis3 9dj TO ist To 22. Interest on bank deposits, notes, mortgages, corporation bonds, DM: etc. $ 23. Dividends would VAMIN 24. Income from partnerships, estates and trusts (furnish name and address): Enter net income (or loss) other than capital gains or capital losses from partnerships, syndicates, pools, or joint smoont ventures. Report distributive share of net capital gain (or loss) at Item 1, Schedule E, page 4. visit (a) (b) 25. Income (or loss) from business or profession (from Schedule A) 4503 26. Rents and royalties (from Schedule B) $ 27 Gain (or loss) from sale or exchange of stocks, bonds, lands, buildings, and other property. (Report in 28 s Schedule E, page 4.) X X X X X 29. Other income (Describe and itemize each source completely) $ 30. Total income from above sources (Items 21 to 29) $ DEDUCTIONS no 31a. Interest on indebtedness (explain in Schedule 1) $ 31b. Taxes on real property (except assessments for local benefits) (explain in Schedule 1) dit 31c. Other taxes (except income taxes) (explain in Schedule 1) 31d. Other deductions (explain in Schedule 1). Worthless securities may not be deducted here. 75 (Report in Schedule E, page 4) 32. Total deductions (except contributions.) (Items 31a to 31d) $. 33. Balance (Item 30 minus Item 32) $ 34. Contributions-These must not exceed 15% of Item 33 (explain in Schedule 2) 35. Net income subject to Normal and Emergency Tax (Item 33 minus Item 34) Enter on page 1, Item 11.1 $ quien buts sizb SCHEDULE 1 no 11 EXPLANATION OF DEDUCTIONS CLAIMED in Item 21 (d), Schedules A and B and Items 31 (a), (b), (c) and (d). 1. 4, Refer to ZAT 702 EXPLANATION STATES 10 IDIAO Refer ТАМЛОЙ OF IAD 3. AMOUNT to 5. EXPLANATION зязн ЗОИАТТӀМЕЯ HOATTA Item 6. AMOUNT Item No. No. $ $ GIAL SERE OT ZAT IATOT SCHEDULE 2 DETAILS OF DEDUCTION FOR CONTRIBUTIONS (Item 34) 1. NAME AND ADDRESS OF ORGANIZATION 2. AMOUNT 3. NAME AND ADDRESS OF ORGANIZATION 4. AMOUNT $ [108] Form 201. Page 3 of Return SCHEDULE A INCOME (OR LOSS) FROM BUSINESS OR PROFESSION (Item 25 of return). Farming may be detailed on Form 207 If your GROSS INCOME FROM BUSINESS carried on in New York State exceeded $10,000, or if your NET INCOME from such sources exceeded $5,000 (or a prorats part thereof for a period less than twelve months), make additional report on Form 202 and attach to this return. 1. (a) Kind of business (b) Business Address (c) Date when the business was begun 2. State whether cash or accrual basis is used. 3. If inventories are used, state if (a) at cost or (b) at cost or market, whichever is lower Terpoyers may submit claiments attached herete, in the form in which their been are hept, giving no fair details than called for Aerein, and enter the net income Cer less) briew. 4. TOTAL SALES AND INCOME FROM BUSINESS OR PROFESSIONAL SERVICES COST OF GOODS HOLD OTHER BURINESS DEDUCTIONS 15. Salary withdrawn by taxpayer or Report in Schedule E, page 4, gains or losses from sales or exchanges of property connected 5, Labor $ paid to wife or minor children with trade or business, other than stock in trade, or property includible in inventory property beld primarily for sale to customers in the regular course of trade or business, which (Report at income of Item 21, page 2) $ 13a. Other salaries and wages not re- 6. Materials and supplies ported under "Cost of Goods Sold" 7. Merchandise purchased 14. Rent for business property 15. Interest on business indebtedness to others 8. Other costs 16. Taxes on business and business property 17. Depreciation and depletion (ex- J.VX 9. Plus inventory at beginning of year plain in Schedule C, below) 18. Lomes, other than capital losses, not compensated by insurance (ex- OVEN 10. TOTAL plain in Schedule 1, page 2) 19. Bad debts (explain in Schedule 1, 11. Less inventory at end of year page 2) 20. Repairs and other expenses (item- inc in Schedule 1, page 2) 12. Cost OF GOODS SOLD (Item 10 21. TOTAL OTHER BUSINESS DEDUC- minus Item 11) TIONS 22. Cost or Goods SOLD PLUS TOTAL OTHER BUSINESS DEDUCTIONS (Item 12 plus Item 21) $ WILL must be reported here. 23: NET INCOME (OR Loss) FROM BUSINESS OR PROFESSION (Item 4 minus Item 22) Enter at Item 25, page 2 $ Note-If you paid to any resident individual personal service compensation, rent, interest or other fixed or determinable income of $1,000 or over, if single, or $2,500 or over, if married, returns of information on Forms 105 and 106 must be filed. If you paid any nonresident individual personal service compensation earned in New York State in the foregoing amounts, withhold- ing returns on Forms 102 and 103 must be filed. SCHEDULE B INCOME FROM RENTS AND ROYALTIES-(See Instruction 26.) (a) KIND OF PROPERTY AND LOCATION (b) Gross (c) DEPRECIATION (e) Отния (f) NET AMOUNT If the property is anned jointly or in common with others, a partnership return must be fird AMOUNT OF AND DEPLETION (d) REPAIRS EXPENSES OF RENTS form TOI of your disclosing the share of each owner in the income RENTS (explain in (explain in (enter at Item 26, (or loss) and each owner must report the amount Schedule C) Schedule 1) page 2) of his income (or less) at Item 24 of this form. $ $ $ $ $ SCHEDULE C. EXPLANATION OF DEDUCTION FOR DEPRECIATION AND DEPLETION CLAIMED IN SCHEDULES A AND B. If the property was acquired after January 1, 1919, base depreciation on the cost thereof. If acquired prior to January 1, 1919, base depreciation on the January 1, 1919 value. 5. VALUE ON 1, 3. DATE JANUARY 1, 1919 DEPRECIATION AND DEPLETION Refer 2. KIND OF PROPERTY 4. Cost (If acquired prior to (Principal material of which constructed) Ac- Item thereto) AND LOCATION 7. AMOUNT IN 8. AMOUNT FOR No. QUIRED 6. RATE (exclude value of land) PRIOR YEARS THIS YEAR $ $ $ $ SCHEDULE D NON-TAXABLE INCOME. Enter here all income received during the taxable year, not reported on page 2 (See Instruction E). 1. DESCRIPTION 2. AMOUNT 3. DESCRIPTION 4. AMOUNT $ $ Form 201. Page 4 of Return RETURN OF NET CAPITAL GAIN SUBJECT TO NET CAPITAL GAIN TAX SCHEDULE E GAINS AND LOSSES FROM SALES OR EXCHANGES OF STOCKS, BONDS, LANDS, BUILDINGS, AND OTHER PROPERTY-(See Instruction-Schedule E). Include all property sold or exchanged, except stock in trade, or property includible in inventory, or property held primarily for sale to customers in the ordinary course of trade or business. Losses through securities claimed to be worthless are to be reported here. 1. 2. 3. 4. 5. 6. 7. 8. 9 If the transactions are too numerous to enter here, a separate schedule in No OF VALUE ON SHARES DATE COST OR OTHER DEPRECIATION DESCRIPTION OF SECURITIES OR PROPERTY AMOUNT SALES PRICE JANUARY 1, 1919 ACQUIRED Basis Allowed or (if acquired GAIN Loss OF, BONDS prior thereto) Allowable $ $ $ $ M CEVINED the same form may be submitted. awnsh 1. If you were a member of a partnership, include here your distributive share of net capital gain (or loss) of partnership as reported at Item 4, column 6, page 1 of partnership return 2. Totals $ 3. Net capital gain subject to Net Capital Gain Tax excess of column 8 over column 9) Enter at Item 36 below $ X X X X XX If stock dividends or stock rights were received or stock rights exercised during the period of ownership with respect to any of the stocks sold, state whether cost and January 1919 value (if acquired prior to January 1, 1919) were properly adjusted If property sold was acquired prior to January 1, 1919, submit statement showing (a) original purchase price; (b) permanent improvements since purchase; (c) depreciation since purchase; (d) exchange value January 1, 1919; (e) permanent improvements since January 11, 1919; (f) depreciation since January 1, 1919. AFFIDAVIT CALCULATION OF NET CAPITAL GAIN TAX STATE OF NEW YORK-COUNTY OF #: I swear (or affirm) that to the best of my knowledge and belief, the statements contained 36. Net capital gain (Item 3-Schedule E above) $ in this return, including the accompanying schedules and statements (if any) are true, and that this return is a true and complete statement, in accordance with the law and regulations, 37 Balance of personal exemption not deducted in { Item 12, page 1* of all income, gains and profits received by or accrued to me (or the person for whom this return is made) during the taxable year, and that all deductions entered or claimed herein 38. Amount subject to Net Capital Gain Tax $ are allowable under the law and regulations. 38a. Tax at 1% (First $1,000 of Item 38) (Signature of Individual or Agent) 38b. Tax at 11/2% (2nd and 3rd $1,000 of Item 38) (Address of Agent) 38c. Tax at 2% (4th and 5th $1,000 of Item 38) Sworn to and subscribed before me this day of 1939. computation of the Normal Tax may be offset against net capital gain. 38d. Tax at 2½ (6th and 7th $1,000 of Item 38) (Signature of officer administering oath) the personal exemptions, in which case the amount of exemption unused in permitted troleps net income reported on page of the return is less than *IMPORTANT.-In computing the tax on net capital gain, no exemption (Seal not required) (Tate) 38e. Tax at 3% (8th and 9th $1,000 of Item 38) This space for office use only AUDITED BY: 38f. Tax at 3½ (All over $9,000 of Item 38) 39. Net Capital Gain Tax. (Total of Items 38a to 38f incl.) Enter Item 39 on page 1, Item 19a $ Page 1 INSTRUCTIONS FOR FORM 1040 1938 UNITED STATES INDIVIDUAL INCOME TAX RETURN 1938 Taxpayers will find It helpful to read General Instructions A to M before commencing to all in their returns, and to read Specific Instrue- tions in connection with filling in the items to which they refer. (References are to the Revenue Act of 1938, unless otherwise noted.) GENERAL INSTRUCTIONS A. WHO MUST MAKE A RETURN.-For each taxable year & Where the return is actually prepared by some person or persons return of income shall be made by every citizen of the United States, other than the taxpayer, such person or persons must execute the whether residing at home or abroad, and every individual residing affidavit at the foot of page 4 of the return. within the United States though not a citizen thereof, whether or not The oath or affirmation will be administered without charge by any he is the head of a family or has dependente- collector, deputy collector, or internal revenue agent. If an internal 1. If single or married and not living with husband or wife for any part of the taxable revenue officer is not available, the return should be sworn to before year, and If- a person authorised to administer oaths for general purposes by the (a) having for the taxable year a gross income (as defined in sections 22 and 116) of $5,000 law of the United States or of any State, Territory, or possession of or over; or (b) having for the taxable year à net Income (as defined in section 21) of $1,000 or over. the United States, or of the District of Columbia, wherein such oath 2. married and living with husband or wife for the entire taxable year, If no joint return or affirmation is administered, except an attorney or agent employed is made, and If- (a) having for the taxable year & net income of $2,500 or over or a gross income of $5,000 or to represent the taxpayer before the Department in connection with over (regardless of the amount of the net income), and the other spouse has no gross Income; or his tax liability. (0) such individual and his or bee spouse each has for the taxable year & gross income (regardless of the amount of the net Income) and the aggregate net income of the two is $2,500 G. WHEN AND TO WHOM THE TAX MUST BE PAID.-The or over; or tax may be paid by sending or bringing with the return a check or money (c) such individual and his or her spouse each has for the taxable year a gross Income order drawn to the order of "Collector of Internal Revenue.' Do not (regardless of the amount of the net Income) and the aggregate gross Income is $5,000 or over. 3. If married and living with husband or wife for any part of the taxable year, but not send cash by mail, nor pay it in person except at the collector's office. at the close thereof, or If married and living with husband or wife at the close of the taxable The tax must be paid in full when the return is filed, or in four equal year, but not during the entire taxable year, If no joint return is made, and If- (a) having for the taxable year & net income equal to, or in excess of, the credit allowed him installments, as follows: On or before the 15th day of the third month, or her by section 25 (b) (1) and (8) (computed without regard to any credit to which be or abe on or before the 15th day of the sixth month, on or before the 15th day may be entitled as the head of & family (see Specific Instructions 22 and 23)), or a gross income of the ninth month, and on or before the 15th day of the twelfth of $5,000 or over (regardless of the amount of the net income) and the other spouse has no gross month, from the close of the taxable year. If any installment is not Income; or (b) such individual and bis or her spouse each has for the taxable year a gross Income paid on or before the date fixed for payment, the whole amount of tax (regardless of the amount of the net income), and the aggregate net income of the two is equal unpaid shall be paid upon notice and demand by the collector. to, or in excess of, the credit allowed them by section 25 (b) (1) and (3) (computed without regard to any credit to which either or both may be entitled as the head of a family (see H. PENALTIES.-The law imposes severe penalties for failing to Specific Instructions 22 and 23)): or make & return or for making a false or fraudulent return. Penalties (c) such individual and his or her spouse each has for the taxable year & gross income (regardless of the amount of the net income), and their aggregate gross income is $5,000 or over. are also imposed for failing to file & return on time. 4. A husband and wife, If living together at the close of the taxable year, may elect to make I. RECEIVED OR ACCRUED INCOME.-If your books of joint return, that is, to include in 8 single return made by them jointly the income and deduc- tions of each, even though one has no gross income. In such 8. case, the tax shall be computed account are kept on the accrual basis, report all income accrued, even on the aggregate income and all deductions and credits to which either is entitled shall be though it has not been actually received or entered on the books, and taken from such aggregate income. The liability with respect to the tax shall be joint and expenses incurred instead of expenses paid. As to items not deduct- several. If one spouse dies prior to the last day of the taxable year, the surviving spouse may not include the income of the deceased spouse in a joint return for such taxable year. ible consisting of unpaid expenses and interest due to certain persons, A joint return may not be made If either the husband or wife is a nonresident alien. see Specific Instruction 14. If your books are not kept on the accrual B. WHO MUST USE FORM 1040.-Form 1040 must be used by basis, or if you kept no books, make your return on & cash basis and all individuals (except nonresident aliens), who are required to make report all income received or constructively received, such as bank returns and (1) whose net income is more than $5,000, or (2) whose interest credited to your account and coupon bond interest matured, income, regardless of amount, includes any item other than salaries or and report expenses actually paid. other compensation received from others for personal services, dividends, J. ITEMS PARTIALLY AND WHOLLY EXEMPT FROM interest, and taxable income from annuities, or (3) whose return in TAX.-Au items of income received and claimed to be wholly exempt should made on an accrual basis, or (4) whose return is made for a fiscal year. be explained in Schedule I, except interest to be reported in Schedule B. All other individuals, except nonresident aliens, required to make returns shall use Form 1040A. Nonresident aliens are required to use 1. The following Items are partially exempt from tax: (a) Amounts received (other than amounts paid by reason of the death of the insured and Form 1040B or Form 1040NB. Interest payments on such amounts and other than amounts received as annuities) under 5 C. RETURNS OF INCOME OF DECEDENTS.-If the net life insurance or endowment contract, but If such amounts (when added to amounts recel before the taxable year under such contract) exceed the aggregate premiums or consideration income of & decedent to the date of his death was $1,000 or over, if paid (whether or not paid during the taxable year) then the excess shall be included in gross unmarried, or equal to or in excess of the credit allowed him by section Income; 25 (b) (1) and (3) (computed without regard to his status as the head (b) The Interest on United States Savings Bonds and Treasury Bonds, owned In excess of $5,000, and Interest on obligations of instrumentalities of the United States (other than obli- of a family), if married and living with spouse, or if his gross income gations Issued under the Federal Farm Loan Act or under such Act as amended) is subject for the period was $5,000 or over, the executor or administrator shall to surtax If the surtax net income is over $4,000. Such Interest should be reported in Schedule make a return for him on Form 1040 or Form 1040A. The return for B (see also Specific Instruction 5); and (c) Dividends on share accounts in Federal savings and loan associations, but such divi- a decedent shall include all items of income and deductions accrued up dends are subject to surtax If the surtax net Income is over $4,000 (see Specific Instruction 11). to the date of death (except deductions under section 23(o)) regardless 2. The following Items are wholly exempt from tax: of the fact that the decedent may have kept his books on a cash basis (a) Amounts received under a life insurance contract paid by reason of the death of the Insured; whether in a single sum or in installments (but If such amounts are held by the or kept no books. Insurer under an agreement to pay Interest thereon, the interest payments shall be Included Returns of income of estates and trusts must be made on Form 1041. in gross Income): D. PERIOD TO BE COVERED BY RETURN.-Calendar year (b) Gifts (not received as a consideration for service rendered) and money and property acquired by bequest, devise, or inheritance (but the income derived from such property is 1938 or fiscal year beginning in 1938 and ended in 1939. taxable and must be reported); The established accounting period must be adhered to for all years, (c) Amounts received through accident or health Insurance or under workmen's compen- sation acts, as compensation for personal injuries or sickness, plus the amount of any damages unless permission is received from the Commissioner to make a change, received, whether by suit or agreement, on account of such Injuries or sickness: An application for & change in the accounting period shall be made on (d) The rental value of a dwelling house and apportenances thereof furnished to a minister Form 1128 and forwarded to the collector prior to the expiration of 30 of the gospel M part of his compensation; (e) Compensation paid by $ State or political subdivision thereof to Its officers or em- days from the close of the proposed taxable year. ployees for services rendered If such compensation is constitutionally exempt from Federal E. WHEN AND WHERE THE RETURN MUST BE FILED.- taxation; On or before the 15th day of the third month following the close of (f) Pensions and compensation received by voterans from the United States and pensions received from the United States by the family of A veteran, for services rendered by the your taxable year with the collector of internal revenue for the district in veteran to the United States in time of war; which you live or have your principal place of business. In case you have (g) Amounts received as earned Income from sources without the United States (except no legal residence or place of business in the United States, the return amounts paid by the United States or any agency thereof) by an individual citizen of the United States who is a bona fide nonresident for more than 6 months during the taxable should be forwarded to Collector of Internal Revenue, Baltimore, Md. year (the taxpayer in such A case may not deduct from his gross income any amount property Your home or residential address should be given in the space pro- allocable to or chargeable against the amount 80 excluded from his gross Income); and vided at the top of the first page of the return. If you have & perma- (%) The Interest on (1) obligations of a State, Territory, or political subdivision thereof, or the District of Columbia, or United States possessions: (2) obligations issued under Federal nent business address, that address may be given as the principal or Farm Loan Act, or under such Act na amended; (3) obligations of United States Issued cn mailing address, provided that the complete home or residential address or before September 1, 1917; and (4) Treasury Notes, Treasury Bills, and Treasury Certifi- cates of Indebtedness. is also given. F. AFFIDAVITS.-The affidavit must be executed by the person K. TREATMENT OF DEPRECIATION AND DEPLETION.- whose income is reported or by his legal representative or agent. The A reasonable allowance for the exhaustion, wear and tear, including return may be made by an agent (1) if, by reason of illness, the person obsolescence, of property used in the trade or business may be deducted. liable for the making of the return is unable to make it, or (2) If the All deductions for depreciation must be explained in Schedule E. If taxpayer in unable to make the return by reason of continuous absence obsolescence is claimed, explain why the useful life is less than the from the United States for a period of at least 60 days prior to the date actual life. prescribed by law for making the return. Whenever a return is made The amount of depreciation on property acquired by purchase by an agent, it must be accompanied by a power of attorney on Form should be determined upon the basis of the original cost (not replace- 935, or, in the case of husband and wife, on Form 936 (coples of which ment cost) of the property and the probable number of years remaining may be obtained from any collector of internal revenue). of its expected useful life, except if the property was purchased prior to 3-17780 Page 2 March 1, 1913, it will be computed on the fair market value of such Revenue, Sorting Section, Washington, D. C., in time to be received property as of that date or its original cost (less depreciation actually not later than February 15, 1939. sustained before that date), whichever is greater. If the property was M. STOCK OWNED IN FOREIGN CORPORATIONS AND acquired in any other manner than by purchase, see section 114. PERSONAL HOLDING COMPANIES-If at any time during the See sections 23 (m) and 114 and Regulations 101 with respect to taxable year you owned directly or indirectly any stock of & foreign additional forms and information required if & deduction is claimed for corporation (including a foreign personal holding company, as defined depletion. in section 331, in which you owned less than 5 percent in value of the L. INFORMATION AT SOURCE,-Every person making pay- outstanding stock of such company) or & personal holding company, as ments of salaries, wages, interest, rents) commissions, or other fixed or defined by section 402, attach to your return & statement setting forth determinable income of $1,000 or more during the calendar year 1938, the name and address of each such company and the total number of to an individual, a partnership, or A fiduciary, is required to make a shares of each class of outstanding stock owned by you during the return on Forms 1096 and 1099 showing the amount of such payments taxable year. If you owned stock at any time during the taxable year and the name and address of each recipient, except that a return need in a foreign personal holding company, as defined in section 331, you not be made for payments of salaries or other compensation for per- must include in your return as a dividend the amount required to be included in your gross income by section 337. If you owned 5 percent sonal services aggregating less than $2,500 made to & married individual. or more in value of the outstanding stock of such foreign personal These forms will be furnished by any collector of internal revenue holding company, net forth in an attached statement in complete upon request and must be forwarded to the Commissioner of Internal detail the information required by section 337 (d). SPECIFIC INSTRUCTIONS The following Instructions are numbered to correspond with Item and 1938 the following: (a) Gross sales; (b) cost of goods sold; (c) gross numbers on page 1 of the return: profits; (d) percentage of profits to gross sales; (e) amount collected; 1. Salaries and other compensation for personal services.- and S gross profit on amount collected. (See section 44.) Any amount claimed as & deduction for ordinary and necessary Inventories.-If you are engaged in a trade or business in which the expenses against salaries, etc., such as traveling expenses while production, manufacture, purchase and sale of merchandise in an in- away from home in connection with your occupation, should be come-producing factor, inventories of merchandise on hand should be fully explained in Schedule A or in an attached statement, Traveling taken at the beginning and end of the taxable year, which may be expenses ordinarily include expenditures for transportation, meals, and valued at (a) cost, or (b) cost or market, whichever is lower. Tax- lodging. The expenses of & commuter in traveling to and from work payers were given an option to adopt the basis of either (a) cost, or are not deductible. (b) cost or market, whichever is lower, for their 1920 inventories. The If a joint return is filed, enter as separate items in Schedule A basis properly adopted for that year or any subsequent year is con- earnings of each spouse. Earnings of minor children should also be trolling and a change can now be made only after permission is secured entered in Schedule A, if parent is legally entitled to such earnings. from the Commissioner. Application for permission to change the 2. Dividends.-Enter as item 2 the total of all taxable dividends basis of valuing inventories shall be made in writing and filed with the received from domestic and foreign corporations. Enter in Schedule Commissioner within 90 days after the beginning of the taxable year I all dividends received which are claimed to be nontaxable, and in which it is desired to make the change. With respect to inventories include in item 11 dividends on share accounts in Federal savings and of producers and processors of certain non-ferrous metals and tanners, loan associations. see section 22 (d). 5. Interest on Government obligations, etc.-Interest on an aggre- Salaries.-Do not include compensation for services of yourself, gate of not exceeding $5,000 principal amount of the obligations your dependent minor children (if you are legally entitled to their enumerated on line (e), Schedule B, is exempt from the surtaxes earnings) or of husband or wife if & joint return is filed, which Items imposed by section 12. Enter in column 4, line (c), interest received are not deductible. from such obligations in an amount not exceeding the interest received Interest.-Enter on line 11 interest on business indebtedness. Do or accrued on an aggregate principal of $5,000 of such obligations. not include interest to yourself on capital invested In or advanced to If at any time during the taxable year you held more than $5,000 principal in the aggregate of such obligations, enter in column 5, line the business. As to limitations on deductions for unpaid expenses and interest to certain persons, see Specific Instruction 14. (e), the interest received or accrued in excess of interest on an aggregate of $5,000 principal amount of such obligations. If, during the taxable Taxes.-Enter on line 12 taxes on business property or for carrying year, you were the beneficiary of an estate or trust, the income of on business. (See Specific Instruction 15.) which in to be distributed to the beneficiaries currently, or a member Losses.-Enter on line 13 losses incurred in the trade or business, if of & partnership, you are entitled to exemption as if you owned directly not compensated for by insurance or otherwise. (See also Specific a proportionate part of such obligations. Therefore, your propor- Instruction 16.) Losses from sale or exchange of capital assets and tionate part should be included in filling out Schedule B. other property should be entered in Schedules F and G, respectively, Interest coupons falling due within the taxable year will be considered and item 10 of the return. as income for such year where the books are kept on a cash basis, If Bad debts.-Bad debta may be treated in either of two ways-(1) the books are kept on an accrual basis, report the actual amount of by & deduction from income in respect of debta ascertained to be worth- interest accrued on the obligations owned during the taxable year. less in whole or in part, or (2) by & deduction from income of & reason- 6, 7. Income from partnerships, syndicates, pools, etc., and fidu- able addition to & reserve for bad debts. claries-Enter as item 6 your share of the profits (whether received Taxpayers were given an option for 1921 to select either of these or not) or of the losses of & partnership (including & syndicate, pool, methods and the method used in the return for the year 1921 must be etc., not taxable as & corporation) except your distributive share of used in returns for all subsequent years unless permission is granted partnership capital gains or losses, which should be reported in Schedule by the Commissioner to change to the other method. Application F and included in item 10 (a) or (b). Enter as item 7 income from an for permission to change the method shall be made in writing at least estate or trust. Your share of interest on obligations of the United 30 days prior to the close of the taxable year for which it is desired to States, etc., owned by a partnership or an estate or trust should be effect the change. included in Schedule B. (See also Specific Instruction 5.) Include A taxpayer filing & first return of income may select either of the two in items 32 and 33, respectively, your share of credits claimed for methods mentioned above subject to approval by the Commissioner Federal income tax paid at source, and foreign income and profits taxes. upon examination of the return. If the method selected la approved, If the taxable year on the basis of which you file your return does not it must be followed in returns for subsequent years, except as permis- coincide with the annual accounting period of the partnership or sion may be granted by the Commissioner to change to the other method. fiduciary, you should include in your return your distributive share of If the reserve method is used, you should attach to your return the the net profits for such accounting period ending within or with your statement required by article 23 (k)-5 of Regulations 101. taxable year. Debta arising from sales or services are not deductible unless the If the taxable year of the partnership began before January 1, 1938, and original amount has been reported as income. Bonds which are your taxable year began after December 31, 1937, see section 188 (b). ascertained to be worthless and charged off within the taxable year, 8. Income from rents and royalties.-Fill in Schedule C giving the and which are capital assets, are not to be treated as bad debta, but information requested. the loss resulting therefrom shall be considered as a loss from the sale If you received property or crops in lieu of cash rents, report the or exchange, on the last day of such taxable year, of capital assets Income as though the rent had been received in cash. Crops received and should be reported in Schedule F. as rent on & crop-share basis should be reported as Income for the A debt previously charged off, allowed as & deduction, and subsequent- year in which disposed of (unless your return is on the accrual basis). ly collected must be returned as income for the year in which collected. 9. Profit (or loss) from business or profession.-If you owned A Rents, repairs, and other expenses.-Do not include rent for a business, or practiced & profession on your own account, fill in Schedule dwelling occupied by you for residential purposes, the cost of business D of the return, and enter the net profit (or loss) as Item 9 of the return. equipment or furniture, expenditures for replacements or permanent Farmer's Income schedule.-If you are & farmer and keep no books improvements to property, nor personal, living, or family expenses. of account, or keep books on a cash basis, obtain from the collector, 10. Gaina and losses from sales or exchanges of capital assets and and attach to this return, Form 1040F, Schedule of Farm Income and other property.-Report sales or exchanges of capital assets in Schedule Expenses, and enter the net farm income as item 9 of the return. If F, and sales or exchanges of other property in Schedule G, and enter your farm books of account are kept on an accrual basis, the filing of the net amount of gain or loss to be taken into account in computing Form 1040F is optional. net income as item 10. Installment sales.-If the installment method is used, attach to the Definition of "capital assets."-The term "capital assets" means return a schedule showing separately for the years 1935, 1936, 1937, property held by the taxpayer (whether or not connected with his trade 0-1776 Page 8 or business), but does not include stock in trade of the taxpayer or other for 18 months or less shall be allowed as deductions only to the extent property of a kind which would properly be included in the inventory of the gains from sales or exchanges of capital asseta held for 18 of the taxpayer if on hand at the close of the taxable year, or property months or less. However, subsection (e) provides that in the case of held by the taxpayer primarily for sale to customers in the ordinary an individual having in any taxable year (beginning after December course of his trade or business, or property, used in the trade or business 31, 1937) a net short-term capital loss, he may carry over such loss, at the time of the sale or exchange, of a character which is subject to in an amount not in excess of his net income for such year (the year the allowance for depreciation. The exclusion from the term "capital in which the loss is realized), to the next succeeding taxable year and assets" of property used in the trade or business of & taxpayer of & treat it in such succeeding year as a short-term capital loss. The character which in subject to allowance of depreciation provided in carry-over is thus applied in such succeeding year to offset any short- section 23 (1) is limited to property used by the taxpayer in the trade term capital gains in such succeeding year not already offset by short- or business at the time of the sale or exchange. It has no application term capital losses In such year. The carry-over is restricted to one to gains or losses arising from the sale of real property used in the trade year, namely the succeeding taxable year, and henoe the amount of or business to the extent that such gain or loss is allocable to the land, the net short-term capital loss carry-over may not be included in as distingulabed from depreciable improvements upon the land. computing A now short-term capital loss which can be carried over to Description of property.-Every sale or exchange of property, even the succeeding taxable year. In the case of individuals, there is no though no gain or loss may be indicated, must be reported in detail. limitation on deductions for long-term capital losses. Enter full description of each item of property sold or exchanged. Alternative tax In case of net long-term capital gain or loss.-In Such description should include the following facts: (a) For real estate, the case of A net long-term capital gain of an individual, subsection location and description of land, description of improvements, details (c) (1) of section 117 imposes an alternative tax in lleu of the normal explaining depreciation (column 7 of Schedule F); (b) for bonds or tax and surtax imposed upon net income, If and only if such alterna- other evidences of indebtedness, name of issuing corporation, descrip- tive tax is less than the tax otherwise imposed. This alternative tax tion of the particular issue, denomination, and amount; and (c) for is the sum of (1) a partial tax, computed at the normal tax and surtax stocks, name of corporation, class of stock, number of shares, capital rates on the net income of the taxpayer decreased by the amount of changes affecting basis (nontaxable stock dividends, other nontaxable such net long-term capital gain, plus (2) 30 percent of the not long- dividends, stock rights, etc.). term capital gain. Basis.-If the property was acquired before March 1, 1913, the In the case of a net long-term capital loss of an individual, an alterna- "basis" for the property is not subject to the same rule for reporting tive tax is imposed in lieu of the normal tax and surtax imposed on gains as for losses. In such cases, the basis for determining GAIN is net income, if and only if such alternative tax is greater than the tax the cost or the fair market value as of March 1, 1913, adjusted as otherwise imposed. This alternative tax is the excess of (1) a tax, provided in section 113 (b), whichever is greater, but in determining computed at the normal tax and surtax rates on the net income of LOSS the basis is cost 80 adjusted. If the property was acquired after the taxpayer increased by the amount of such net long-term capital March 1, 1913, basis for both gain and loss is the cost of such property, loss, over (2) 30 percent of the net long-term capital loss. except as otherwise provided in section 113. The exceptions arise Determination of period for which capital assets are held.-If prop- chiefly where property was acquired by gift, bequest, tax-free exchange, erty was acquired in certain transactions described in sections 112, involuntary conversion, wash sale of stock; and in such cases section 113, and 118, the period for which such property is considered to 113 provides the basis that shall be used. If the amount shown as the have been held by the taxpayer is not computed from the date such basis is other than actual cash cost of the property sold or exchanged, property was acquired by the taxpayer but from a prior date, as full details must be furnished regarding the acquisition of the property. provided in section 117 (h). Enter in column 7 of Schedule F, or in column 6 with respect to Application of section 117 In the case of husband and wife.-In the Schedule G, the amount of depreciation, exhaustion, wear and tear, application of section 117 to short-term capital gains and losses, a obsolescence, or depletion which has been allowed (but not less than husband and wife, regardless of whether a joint return or separate the amount allowable) in respect of such property since date of acqui- returns are made, are considered to be separate taxpayers. Accord- sition, or since March 1, 1913, if the property was acquired before ingly, the limitation under section 117 (d) (2) on the allowance of that date. In addition, if the property was acquired before March losses of one spouse from the sales or exchanges of capital asseta held 1, 1913, the cost shall be reduced by the depreciation actually sustained for not more than 18 months is in all cases to be computed without before that date. regard to gains and losses of the other spouse upon sales or exchanges Subsequent improvements include expenditures for additions, im- of capital assets held for not more than 18 months. In the case of a provements, and renewals and replacements made to restore the joint return of a husband and wife, capital transactions of each should property or prolong its useful life. Do not deduct ordinary repairs, be reported in separate schedules. interest, or taxes in computing gain or loss. As to gains and losses from short sales, see section 117 (g). As to Losses on securities becoming worthless.-If any securities (as gains and losses from distributions in liquidation of corporations, see defined below) are ascertained to be worthless and charged off within section 115 (c). the taxable year and are capital assets, the loss resulting therefrom Losses not allowable.-Wash sales.-In the case of any loss claimed shall, in the case of a taxpayer other than a bank, as defined in section to have been sustained from any sale or other disposition of shares of 104, be considered as & loss from the sale or exchange, on the last day stock or securities where it appears that, within a period beginning of such taxable year, of capital assets. 30 days before the date of such sale or disposition and ending 30 days Definition of securities.-As used for this purpose, the term "securi- after such date, the taxpayer has acquired (by purchase or by an ties" means bonds, debentures, notes, or certificates, or other evi- exchange upon which the entire amount of gain or loss was recognized dences of indebtedness, issued by any corporation (including those by law), or has entered into a contract or option 80 to acquire, sub- issued by & government or political subdivision thereof), with interest stantially identical stock or securities, then no deduction for the loss coupons or in registered form. shall be allowed unless the claim la made in connection with the tax- Losses on stocks or stock rights becoming worthless.-If any shares payer's trade or business. (See section 118.) of stock in a corporation or rights to subscribe for or to receive such Losses in transactions between certain persons.-No deduction shares become worthless during the taxable year, and are capital shall be allowed in respect of losses from sales or exchanges of property, assets, the loss resulting therefrom shall be considered as a loss from the directly or indirectly- sale or exchange, on the last day of such taxable year, of capital assets. A. Between members of A family, which is defined for the purpose of this paragraph to Classification of capital gains and losses.-Section 117 (a) (2) to Include only the taxpayer's brothers and sisters (whether by the whole or half blood), spouse, (9), inclusive, defines "short-term capital gain," "short-term capital anosstors, and lines! descendants; loss," "long-term capital gain," "long-term capital loss," "net short- B. Except in the case of distributions in liquidation, between an individual and a or- poration more than 50 percent in value of the outstanding stock of which is owned, directly term capital gain," "net short-term capital loss," "net long-term or indirectly, by or for such individual; capital gain," and "net long-term capital loss." The phrase "short- C. Between & grantor and A fiduciary of any trust; or term" applies to the category of gains and losses arising from the sale D. Between a fiduciary of a trust and & beneficiary of such trust. or exchange of capital assets held for 18 months or less; the phrase For the purposes of determining ownership of stock in applying "long-term," to the category of gains and losses arising from the sale this paragraph, see section 24 (b) (2). or exchange of capital assets held for more than 18 months. 11. Other income.-If you had any taxable Income, space for re- In the case of individuals, gains and losses from the sale or exchange porting which is not provided elsewhere on the return, enter it as of capital assets held for not more than 18 months (described as short- item 11, and explain its nature, using a separate sheet if necessary for term capital gains and short-term capital losses) shall be segregated that purpose. Include in this item taxable income from annuities from gains and losses arising from the sale or exchange of such assets and insurance proceeds. Amounts received as an annuity under an held for more than 18 months (described B8 long-term capital gains annuity or endowment contract shall be included in gross income to and long-term capital losses). the extent of 3 percent of the aggregate premiums or consideration Percentage of capital gain or loss taken Into account.-In comput- paid for such annuity. If the aggregate of the amounts received and ing the net income of an individual, the following percentages of the excluded from gross income in years previous to the taxable year gain or loss recognized upon the sale or exchange of A capital asset equals the aggregate premiums or consideration paid for such annuity, shall be taken into account in computing net income: the entire amount received must be included in gross income. (Section 22 (b) (2).) 100% If the capital asset has been held for not more than 18 months; 6631% If the capital asset has been held for more than 18 months and not more than Amounts received during the taxable year under & life insurance or 24 months; endowment policy (other than amounts paid by reason of the death 50% If the capital asset has been hald for more than 24 months. of the insured, interest payments on such amounts, and amounts Limitation on short-term capital losses.-Section 117 (d) (2) pro- received as annuities) shall be included in gross income If the amounts vides a limitation on deductions for short-term capital losses of indi- 80 received (when added to the amounts received before the taxable viduals, that is, losses from sales or exchanges of capital asseta held year under such policy) exceed the total premiums or consideration paid. P-17705 Page 4 Include also in Item 11 dividends on share accounts in Federal sav- items 22 and 23 the amounts explained in Schedule J-1 and J-2. Ings and loan associations. A single person, or & married person not living with husband or wife, 12. Total Income.-Enter and explain in Schedule I all Income (except is entitled to & personal exemption of $1,000. A person who, during interest which should be explained in Schedule B) claimed as exempt, the entire taxable year, was the head of & family or was married and but do not include as part of Item 12. living with husband or wife, is entitled to an exemption of $2,500. If 13. Contributions paid.-Enter M item 13 the contributions or husband and wife file separate returns, the personal exemption may be gifts reported in Schodule H, payment of which was made within the taken by either or divided between them. taxable year to or for the use of- A "head of a family" is an individual who actually supports and (a) The United States, any State, Territory, or any political subdivision thereof, or the maintains in one household one or more individuals who are closely con- District of Columbia, for exclusively public purposes; (b) A domestic corporation, or domestic trust, or domestic community chest, fund, or nected with him by blood relationship, relationship by marriage, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, by adoption, and whose right to exercise family control and provide for or educational purposes, or for the prevention of erasity to children or animals, no part of the these dependent individuals is based upon some moral or legal obligation. net earnings of which intures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propagands, or otherwise attempting, In addition to the personal exemption, & credit of $400 may be to Influence legislation: claimed for each person (other than husband or wife) under 18 years of (c) The special fund for vocational rehabilitation authorised by section 12 of the World age, or incapable of self-support because mentally or physically War Veterans' Act, 1924; defective, who received his or her chief support from the taxpayer. (d) Posts or organizations of war veterans, or suxillary units or societies of any such posts or organizations, If such posts, organizations, units, or societies are organized in the United This credit may be allowed only to the person who furnishes the chief States or any of Its possessions, and If no part of their net earnings Intures to the benefit of support, and may not be divided between two individuals. any private shareholder or individual; or (4) A domestic fraternal society, order, or association, operating under the lodge system, If the status of the taxpayer, insofar as it affects the personal but only If such contributions or gifts are to be used exclusively for religious, charitable, scien- exemption or credit for dependents, changes during the taxable year, tifle, literary, or educational purposes, or for the prevention of cruelty to children or animals. the personal exemption and credit shall be apportioned in accordance The amount claimed shall not exceed 15 percent of your net income with the number of months before and after such*change. For the computed without the benefit of this deduction. purpose of such apportionment a fractional part of a month shall be 14. Interest.-Enter as item 14 interest on personal indebtedness disregarded unless It amounts to more than half a month, in which as distinguished from business indebtedness (which should be deducted case it shall be considered as a month. For example, if & child became under Schedules C and D). Do not include interest on indebtedness 18 years of age on June 16, 1938, the taxpayer will be allowed & credit incurred or continued to purchase or carry obligations (other than of $200 for such dependent. obligations of the United States issued after September 24, 1917, and 25. Credit for Interest on Government obligations, etc.-Enter as originally subscribed for by the taxpayer) the interest upon which in Item 25 interest on Government obligations, etc., reported as item 5, wholly exempt from taxation. Any deductions on account of interest and also dividends on share accounts in Federal savings and loan should be explained and itemized in Schedule H. associations reported in item 11. Attention is called to the following limitations on deductions for 26. Earned Income credit.-Enter as Item 26 the amount of earned unpaid expenses and interest provided in section 24 (c): income credit computed in Schedule K-1 or K-2. (c) Unpaid expenses and interest.-In computing net income no "Earned income" means wages, salaries, professional fees, and other deduction shall be allowed under section 23 (a), relating to expenses amounts received as compensation for personal services actually incurred, or under section 23 (b), relating to interest accrued- (1) If such expenses or interest are not paid within the taxable year or within two and rendered, but does not include any amount not included in gross one-half months after the close thereof; and income, nor that part of the compensation derived by the taxpayer (2) If, by reason of the method of accounting of the person to whom the payment is to be for personal services rendered by him to a corporation which represents made, the amount thereof is not, unless paid, includible in the gross income of such person for the tamble year In which or with which the taxable year of the taxpayer ends; and & distribution of earnings or profits rather than a reasonable allowance (3) If, at the close of the taxable year of the taxpayer or at any time within two and one- as compensation for the personal services actually rendered. In the half months thereafter, both the taxpayer and the person to whom the payment is to be case of a taxpayer engaged in a trade or business in which both per- made are persons between whom losses would be disallowed under section 24 (b). 15. Taxes.-Enter as item 15 taxes imposed upon you and paid or sonal services and capital are material income-producing factors, a reasonable allowance as compensation for the personal services accrued during the taxable year, not including taxes on property used actually rendered by the taxpayer, not in excess of 20 percent of his in your business or profession and those assessed against local bene- share of the net profits of such trade or business, shall be considered as fita of & kind tending to increase the value of the property assessed. earned Income. "Earned income deductions" means such deductions Do not include Federal income taxes, nor estate, inheritance, legacy, as are allowable by section 23, for the purposes of computing net succession, gift taxes, taxes imposed upon your interest as shareholder income, and are properly allocable to or chargeable against earned of a corporation which are paid by the corporation without reimburse- income. "Earned net income" means the excess of the amount of the ment from you, nor income taxes claimed as a credit in item 33. earned income over the sum of the earned income deductions. The Tax withheld or paid under section 801 of the Social Security Act for earned income credit allowable to each spouse in a joint return is the or in behalf of the employee is a Federal income tax and is not deduct- same as is allowable to each spouse in separate returns; however, the ible by the employee. Do not include sales taxes unless such taxes were imposed directly upon you by law. No deduction is allowable for any earned income, earned income deductions, earned net income, and net portion of foreign income and profits taxes if & credit is claimed in item 33. income of each spouse must be shown separately. Any deduction on account of taxes should be explained and itemized 29. Surtax-The surtax is computed at the graduated rates shown in Schedule H. in the table below. Its application may be illustrated by the following 16. Losses from fire, storm, shipwreck, or other casualty, or theft.- example: If your surtax net income (item 24) in $9,261.84, the surtax Enter as item 16 losses of property not connected with your business on $8,000 is $180 and the surtax on the excess of $1,261.84 is 6 percent or profession, sustained during the year, if arising from fire, storm, of that amount, or $75.71, making & total surtax of $255.71 to be shipwreck, or other casualty, or from theft, and if not compensated entered as item 29. for by insurance or otherwise. SURTAX RATES Explain and itemize losses claimed in Schedule H, setting forth a description of the property, date acquired, cost, subsequent improve- Amount of surtax net Rate Total Amount of surtax net Rate Total menta, depreciation allowable since acquisition, insurance, salvage Income per- surtax Income per- surtax cent cent value, and deductible loss. 17. Bad debts.-Enter as item 17 all bad debts other than those A B 0 A B C claimed as a deduction in Schedule D. State in Schedule H (a) of $0 to $4,000 $62,000 to $58,000. 39 $14,000 what the debts consisted, (b) name and family relationship, if any, of 4,000 to 6,000 4 $80 68,000 to 74,000 43 16,580 the debtor, (c) when they were created, (d) when they became due, 6,000 to 8,000. 5 180 74,000 to 80,000 47 19,400 8,000 to 10,000 6 300 80,000 to 90,000 51 24,500 (e) what efforts were made to collect, and (f) how they were actually 10,000 to 12,000 7 440 90,000 to 100,000 55 30,000 determined to be worthless. Bonds which are ascertained to be 12,000 to 14,000. 8 600 100,000 to 150,000 88 59,000 worthless and charged off within the taxable year, and which are 14,000 to 16,000 0 780 150,000 to 200,000 50 82,000 16,000 to 18,000 11 1,000 200,000 to 250,000 62 120,000 capital assets, are not to be treated as bad debts, but the loss result- 18,000 to 20,000 13 1,260 250,000 to 300,000 64 152,000 ing therefrom shall be considered M & loss from the sale or exchange, 20,000 to 22,000 15 1,560 300,000 to 400,000 00 218,000 on the last day of such taxable year, of capital assets and should be 22,000 to 26,000 17 2,240 400,000 to 500,000 68 286,000 26,000 to 32,000 19 3,380 500,000 to 750,000 TO 461,000 reported in Schedule F. 32,000 to 88,000 21 4,640 750,000 to 1,000,000 72 641,000 18. Other deductions.-Enter as item 18 any other authorized 38,000 to 44,000 24 5,080 1,000,000 to 2,000,000 a 1,371,000 deductions for which no space is provided on page 1 of the return. 44,000 to 50,000 27 7,700 2,000,000 to 5,000,000 74 3,591,000 50,000 to 56,000 31 9,560 5,000,000 up 75 Do not deduct losses incurred in transactions which were neither con- 55,000 to 62,000 35 11,000 nected with your trade or business nor entered into for profit. Losses from wagering transactions are allowable only to the extent of the gains 32. Income tax paid at the source.-Enter as Item 32, 2 percent of derived by you from such transactions. Any deduction claimed interest on bonds on which a Federal income tax was paid at the should be explained in Schedule H. source by the debtor corporation. Stock and stock rights which become worthless during the taxable 33. Income tax paid to a foreign country or United States posses- year, and which are capital assets, should not be included among other sion.-If, in accordance with section 131 (a), & credit is claimed in deductions in item 18, but the loss resulting therefrom shall be con- item 33 for income, war-profits, and excess-profits taxes paid to a sidered as a loss from the sale or exchange, on the last day of such foreign country or a possession of the United States, submit Form 1116 taxable year, of capital assets and should be reported in Schedule F. with your return with the receipts for such payments. In case credit In case you incurred expenses in connection with exempt income is sought for taxes accrued, the form must have attached to it a (other than interest) or owned any property the income from which certified copy of the return on which the tax was based, and the Com- is exempt, see section 24 (a) (5) and Regulations 101. missioner may require a bond on Form 1117 for the payment of any 22, 23. Credit for personal exemption and dependents.-Enter as tax found due if the tax when paid differs from the credit claimed. s. s. COVERNMENT PRINTING OFFICE 2-17788 1988 Statement of rent received and payments made by John M. Hackett for Franklin D. Roosevelt during the year 1938. Received Balance on hand $ 277.58 Mrs. Johannessen Jan. 4th, 1938 rent for Dec. 1937 and Jan. 1938 $ 50.00 Feb. 11th # " If Feb. 1938 25.00 Apr. 4th - " # March # 25.00 May 5th - # " Apr. " 25.00 June 14th # # # May & June 1938 By cash 40.60 - receipted bills $ 9.40 Aug. 17th # If # July and Aug. 50.00 Sept. 6th . # If Sept. 25.00 Oct. 14th # - # Oct. By cash 18.40 # receipted " 6.60 Dec. 6th # # " Nov. & Dec. By cash 39.76 " receipted - 10.24 $26.24 $298.76 298.76 Moses Smith Feb. 4th, 1938 By cash $279.25 279.25 # receipted bills $20.75 (This pays $60. balance on 1935 rent and $240. on account of 1936 rent) Peter Rohan July 1st, 1938 One-half year's rent $250.00 Dec. 19th, " " " " " 250.00 500.00 Robert Hicks Jan. 8th, 1938 Portion of Jan. rent $ 5.00 Feb. 7th, " " " Feb. rent 5.00 March 4th, " " " Mar. " 5.00 " 31st, " " If Apr. " 5.00 $ 20.00 20.00 Christian Bie Nov. 9th, 1938 rent for Nov. $ 20.00 Dec. 1st, " " " Dec. 20.00 $ 40.00 40.00 F. D. Roosevelt Jan. 17th, 1938 advancement $856.30 Oct. 26th, " " 300.00 $1156.30 1,156.30 Refund Oct. 26th, 1938 Ins. premium on Jones house & bern 12.89 BY CASH $ 2,584.78 # RECEIPTED BILLS 46.99 $ 2,631.77 Received in cash $2,584.78 Payments 2,313.20 CASH BALANCE..... $ 271.58 Payments Jan. 17th, 1938 W. W. Luckey, ins. prem. on buildings on Dumphy farm on west side of Violet Ave. and bldgs. on Hughson farm $ 169.95 - # - Frederick W. Lovelace, Collector, general taxes on Pleasant Valley wood lot 9.11 # 18th, " Ralph A. Simmons, Collector, general taxes 1,009.82 June 2nd, - Graham Agency, Inc., insurance on property purchased from Wyatt Jones 14.88 July 5th, # Vail & Sutton, ins. prem. on Bennett farm 110.90 # 6th, " Louise Golden, Collector, fire tax on land bought from Rogers' estate 4.93 Sept. 6th, " Mrs. Arch. Riley, school taxes on land bought from Mrs. Rogers 10.50 # lat, " W. W. Luckey, vacancy permit on Hughson farm 3.49 = 20th, " " " " " # " " # 3.49 " 22nd, " Louise Murray, Collector, school taxes on: Hughson farm $ 79.00 Hyde Park lot 12.50 Dumphy farm 75.04 Right of way 11.85 Bennett farm 189.57 Tompkins " 43.44 $ 411.40 1% fee 4.12 $ 415.52 415.52 # 27th, # Harry Franz, school taxes on Pleasant Valley wood lot 3.69 Oct. 24th, " Henry T. Hackett, stamp on deed to Mrs. Backer $ 5.00 recording deed to F. D. R. from Mrs. Backer 1.50 $ 6.50 6.50 # 26th, " W. W. Luckey, fire ins. prem. on Dutchess Hill 114.99 # # # 0. A. D'Luhosch, surveying Jones property sold to Mrs. Backer 42.32 # " # Louise Murray, Receiver of Taxes, school taxes on Dumphy farm sold by Mrs. Backer to President Roosevelt 56.68 $ " " Henry T. Hackett, reimbursement for additional stamp on deed to Mrs. Backer from President Roosevelt 4.00 " 28th, # Laura W. Coapman, Collector, school taxes on Briggs wood lot, Dumphy farm 74 acres, Rohan farm and 1/2 Jones farm 195.84 Dec. 19th, " W. W. Luckey, ins. prem. on Dumphy farm bldgs. 136.59 2,313.20 $98. 66, 77 tile PST. Bx 180 FR; commentre he the trud Oct2D 1938 N PLEASE DETACH BEFORE DEPOSITING CHECK In settlement: DATE TERMS AMOUNT RANDOM 6/30/38 royalties Roosevelt Papers 1,751.09 HOUSE INCORPORATED NEW 20 E 57TH ST YORK and NEW YORK Less discount: % Balance herewith: SAMUEL I. ROSENMAN BO CENTRE STREET NEW YORK, N.Y. December PF- 19th, 1938. Miss Marguerite A. LeHand The White House -1-38 Washington, D.C. Dear Missy: I am herewith enclosing a check for $1751.09 to the order of the President. This is his one-half of the royalties due us as of June 30, 1938 as per revised statement which I gave to the President. I understand that the President is going to deposit this in his regular account as it is his share of the book royalties and has nothing to do with the newspaper or serial publications. I am depositing my check for the same amount for my one- half of the book royalties in my personal account. 1 Kundestregards Cordially Sam yours, A Centre for the After-Treatment of Poliomyelitis (Infentile Paralysis) GEORGIA WARM SPRINGS FOUNDATION, INC. WARM SPRINGS, GEORGIA March 7, 1939 Miss M. A. LeHand, The White House, Washington, D. C. Dear Miss LeHand: I'am enclosing statement of the President's account - including taxes, insurance, revenues, and other items for 1938 - for income tax purposes. With very kind regards, and hoping to see you soon in Warm Springs, I am Sincerely, E. E. Boone, Jr. Administrator. EEBJr:JCW Enc. TAXES, INSURANCE, REVENUES, AND OTHER ITEMS FROM F. D. R. ACCOUNT FOR 1938 Date Explanation Amount Paid Revenues: Rental of James Roosevelt Cottage - Toial $ 220.00 Total 220.00 Taxes Jan 15 (Meriwether County, Georgia (Real and Personal Property (for 1937 - 354.42 Harris County, Georgia Jan 20 Real Estate for 1937 - 55.00 (Meriwether County, Georgia (Real and Personal Property (Taxes on Jas. Roosevelt Cottage - 25.25 Total - $ 409.42 Insurance Jan 13 (Insurance on Little White House, (Guest Cottage and Garage: $184.27 Less: Credit 6.27 178.00 Apr 28 (Insurance on Jas. Roosevelt (Cottage 30.80 Total - $ 208.80 Miscellaneous (Rent commissions deducted from (Jas. Roosevelt Cottage Rental (Credits -- 11.00 Feb. 15 Pine Mountain Timber Protective Association Dues for 1938 88.52 Jan 20 Survey of Property 22.50 Total $ 122.02 standard form No. 14A APPROVED BY THE PRESIDENT FROM MARCH 10, 1926 The White House TELEGRAM OFFICIAL BUSINESS-GOVERNMENT RATES fillmal knowled Mashington U.S. GOVERNMENT PRINTING OFFICE 45763 December 39, 1938. JAMES ROOSEVELT, ESQ., 49 EAST 65TH STREET NEW YORK CITY, N. Y. HAVE NO TRACE OF CHRISTMAS TREE ACCOUNT STOP PLEASE SEND CHECK so CAN DEPOSIT BEFORE JANUARY FIRST STOP ALSO COPY OF ACCOUNT MISSY these in doing Do you rreed your meime tax? /. Maryes Pers Pub Imamial in "mise 1938- mosey Georgia Warm Springs Foundation WARM SPRINGS, GA. MAKE CHECKS PAYABLE TO MERIWETHER RESERVE, INC. BILLS PAYABLE WEEKLY Dec. 31, 1937 Honorable Franklin D. Roosevelt The White House Washington, D. C. In remitting, please tear off coupon and strach to your check. Amount remitted $ GEORGIA WARM SPRINGS FOUNDATION YOUR MEMO. DATE PAID 19 CHECK NO AMT. OF CHECK s. DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE 12/1 BALANCE BROUGHT FORWARD 1216.33 2 Yard Work - - Nov. 3 2.25 5 2 Matresses 33.00 Credit - 1 Used Matress 2.50 16 1 7' Umbrella - Check Ga. Tent & Awning Co. 15.00 Brewster Rent Dec. 12 - Jan. 12, 1938 75.00 Rent Commission 3.75 29 Repair Steps and Build Coal Bin in Basement 9.27 30 Plumbing Repairs - Dec. 13 2.07 Abstracts - By Thompson 60.00 1264.17 PAY LAST AMT. IN THIS GEORGIA WARM SPRINGS FOUNDATION WARM SPRINGS, GEORGIA P.F. MAKE CHECKS PAYABLE TO meriwether reserve, INC. BILLS PAYABLE weekly MAR 26 1938 . 19 ACCOUNT OF STATEMENT TO Hon. Franklin D. Roosevelt Hon. Franklin D. Roos evelt The White House Washington, D. C. IN REMITTING. PLEASE TEAR OFF COUPON AND ATTACH TO YOUR CHECK AMOUNT REMITTED $ georgia WARM SPRINGS FOUNDATION YOUR MEMO. DATE PAID 19 CHECK NO. AMT. OF CHECK $ DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE May 3 BALANCE BROUGHT FORWARD 2202.88 " 3 Woodbury Rent: April 28 - May 6, 8 Days G $2.50 20.00 Rent Commission 1.00 # 5 Yard Work 1.00 If 8 Electric Service: March 16 - April 18 15.00 Electrical Repairs: Replacing Assembly on Water Heater 13.50 Other Repairs Water Heater 1.00 Installation of new unit and wire on Range 6.65 May 11 Cottage Supplies 5.35 " 15 Yark Work .75 Cottage Laundry 2.60 N 16 Drayage - Load Trash .50 Cottage Repair-Bathroom door .88 Repairs to soreen door 3.69 Painting fence and bench at Guard House 6.63 2241.43 2 RED FIGURES IN BALANCE COLUMN INDICATE CREDIT BALANCE. OUR ACCOUNTS CLOSE AS OF THURSDAY NOON. ALL ITEMS AFTER THAT DATE WILL APPEAR ON STATEMENT OF FOLLOWING WEEK. GEORGIA WARM SPRINGS FOUNDATION WARM SPRINGS, GEORGIA MAKE CHECKS PAYABLE TO MERIWETHER RESERVE, INC. BILLS PAYABLE WEEKLY May 28, 19 38 ACCOUNT OF STATEMENT TO Hon. Franklin D. Roosevelt Hon. Franklin D. Roosevelt The White House Itemized Statement Washington, D. C. April 1 - 26, 1938 IN REMITTING. PLEASE TEAR OFF COUPON AND ATTACH TO YOUR CHECK AMOUNT REMITTED $ GEORGIA warm SPRINGS FOUNDATION YOUR MEMO. DATE PAID 19 CHECK NO. AMT. OF CHECK $ DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE Apr. 1 BALANCE BROUGHT FORWARD 2193.05 N 3 Filling Station - March 31 2.42 W 4 Groceries - April 1 7.42 n If 2 .95 " # 2 4.90 # 7 Drayage - - 1 Load Trash 1.00 # 10 March Telephone Rent 3.15 Installing Telephone 2.00 Dry Cleaning 4.75 Cottage Repair 15.73 # 11 Kitchen Supplies 9.50 n 12 Cleaning Cottage 4.50 If 17 Drayage - 1 Load Trash 1.00 If 19 Woodbury Rent - April 9 April 21, 1938 32.50 Rent Commission 1.63 11 26 Woodbury Rent - April 22 - 28 17.50 Rent Commission .88 2202.88 RED FIGURES IN BALANCE COLUMN INDICATE CREDIT BALANCE. OUR ACCOUNTS CLOSE AS OF THURSDAY NOON. ALL ITEMS AFTER THAT DATE WILL APPEAR ON STATEMENT OF FOLLOWING WEEK. GEORGIA WARM SPRINGS FOUNDATION warm SPRINGS, GEORGIA MAKE CHECKS PAYABLE TO meriwether RESERVE, INC. BILLS PAYABLE weekly July 31, , 19 . 38 ACCOUNT OF STATEMENT TO Miss Marguerite LeHand Hon. Franklin D. Roosevelt The Little White House Washington, D. C. IN REMITTING, PLEASE TEAR OFF COUPON AND ATTACH TO YOUR CHECK AMOUNT REMITTED $ GEORGIA WARM SPRINGS FOUNDATION YOUR MEMO. DATE PAID 19 CHECK NO. AMT. OF CHECK $ DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE 7/ 8 BALANCE BROUGHT FORWARD 2247.94 Repair to baseboard 3.52 11 Electric service - May 17 - guile 16 MIN 1.00 22 Termite treatment of cottage 180.00 26 Fire insurance - Haas & Dodd 27.36 31 Check - insurance credit 6.27 2453.55 RED FIGURES IN BALANCE COLUMN INDICATE CREDIT BALANCE. OUR ACCOUNTS CLOSE AS OF THURSDAY NOON. ALL ITEMS AFTER THAT DATE WILL APPEAR ON STATEMENT OF FOLLOWING WEEK. GEORGIA WARM SPRINGS FOUNDATION warm SPRINGS. GEORGIA MAKE CHECKS PAYABLE TO MERIWETHER RESERVE, INC. BILLS PAYABLE WEEKLY August 31, # 19 38 ACCOUNT OF STATEMENT TO Γ. Miss Marguerite LeHand Γ Hon. Franklin D. Roosevelt The White House Washington, D. C. L IN REMITTING, PLEASE TEAR OF COUPON AND ATTACH TO YOUR CHECK. AMOUNT REMITTED, $ GEORGIA WARM SPRINGS FOUNDATION YOUR MEMO, DATE PAID 19 CHECK NO. AMT. OF CHECK $ DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE 8/ 4 BALANCE BROUGHT FORWARD 2453.55 Repair lamp .57 5 Install rope on flag pole 2.75 7 Yard work 1.00 8 Paint guard house at L. W. H. 41.50 Cottage repair - - L. We H. 1.66 Brace shop 1.50 18 Electric service - June 16 - July 18, 1938 1.00 29 Electric service - July 18 - Aug 17 MIN 1.00 2504.53 RED FIGURES IN BALANCE COLUMN INDICATE CREDIT BALANCE, OUR ACCOUNTS CLOSE AS OF THURSDAY NOON. ALL ITEMS AFTER THAT DATE WILL APPEAR ON STATEMENT OF FOLLOWING WEEK. GEORGIA WARM SPRINGS FOUNDATION WARM SPRINGS, GEORGIA MAKE CHECKS PAYABLE TO meriwether RESERVE, INC. BILLS PAYABLE WEEKLY September so, 19 38 ACCOUNT OF STATEMENT TO Hen. Franklin D. Noosevelt Miss Marguarite LeHand The White House Washington,D. 0. IN REMITTING. PLEASE TEAR OFF COUPON AND ATTACH TO YOUR CHECK AMOUNT REMITTED $ GEORGIA WARM SPRINGS FOUNDATION YOUR MEMO, DATE PAID 19 CHECK NO. AMT. OF CHECK $ DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE g/ 12 BALANCE BROUGHT FORWARD 2504.53 Drayage - 1 Load trash .50 ) 30 Furnace repairs - L. W. H. 17.25 2522.28 RED FIGURES IN BALANCE COLUMN INDICATE CREDIT BALANCE. OUR ACCOUNTS CLOSE AS OF THURSDAY NOON. ALL ITEMS AFTER THAT DATE WILL APPEAR ON STATEMENT OF FOLLOWING WEEK. GEORGIA WARM SPRINGS FOUNDATION warm SPRINGS, GEORGIA make CHECKS PAYABLE TO MERIWETHER reserve, INC. BILLS PAYABLE WEEKLY October 31, . 19 38 ACCOUNT OF STATEMENT TO Hon. Franklin D.Noosevelt Miss Marguerite LeHand the White House Washington, D.C. IN REMITTING, PLEASE TEAR OFF COUPON AND ATTACH TO YOUR CHECK AMOUNT REMITTED $ GEORGIA warm SPRINGS FOUNDATION YOUR MEMO. DATE PAID 19 CHECK NO. AMT. OF CHECK $ DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE 10/ 6 BALANCE BROUGHT FORWARD 2522.28 10/ 6 Electric service- Aug 17 - Sept 16 1.00 17 Paint post MINaseboard At L.W. H. 1.87 2524.55 RED FIGURES IN BALANCE COLUMN INDICATE CREDIT BALANCE. OUR ACCOUNTS CLOSE AS OF THURSDAY NOON. ALL ITEMS AFTER THAT DATE WILL APPEAR ON STATEMENT OF FOLLOWING WEEK. GEORGIA WARM SPRINGS FOUNDATION WARM SPRINGS, GEORGIA MAKE CHECKS PAYABLE TO MERIWETHER RESERVE, INC. BILLS PAYABLE WEEKLY November 30, * 19 se ACCOUNT OF STATEMENT TO Hon. Franklin D. Roosevelt Miss Marguarite LeHand The White House Washington,D. C. IN REMITTING. PLEASE TEAR OFF COUPON AND ATTACH TO YOUR CHECK AMOUNT REMITTED $ GEORGIA warm SPRINGS FOUNDATION YOUR MEMO. DATE PAID 19 CHECK NO. AMT. OF CHECK $ DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE 11/ 6 BALANCE BROUGHT FORWARD 2524.55 6 Repair front perch 34.35 8 Electric service - Sept 16 - Oct 17 Min 1.00 14 Make new banister rail o on front porch 9,56 21 Yard work 1.50 Yard work 2.50 @roceries - Nov 21 9.05 Groceries - Now 21 4.08 Groceries - Nov 21 4.88 Groceries - Nov 21 4.90 Groceries - Nov 21 6.90 Groceries - Nov 21 5.60 Groceries - Nov 21 2.00 Groceries - - Nov 21 +55 22 Drayage - 1 pkg .25 Filling Station - Nov 22 2.60 Groceries - Nov 21 .80 Groceries - Nov 22 1.25 24 Groceries- Nov 23 5.85 Moceries Nov 24 4.10 27 1 Ton coal 8.00 #illing Station Nov 25 1.08 2635.35 RED FIGURES IN BALANCE COLUMN INDICATE CREDIT BALANCE. OUR ACCOUNTS CLOSE AS OF THURSDAY NOON. ALL ITEMS AFTER THAT DATE WILL APPEAR ON STATEMENT OF FOLLOWING week. GEORGIA WARM SPRINGS FOUNDATION WARM SPRINGS, GEORGIA MAKE CHECKS PAYABLE TO meriwether RESERVE, INC. BILLS PAYABLE WEEKLY November 30, 19 38 ACCOUNT OF STATEMENT TO Hon. Franklin D. Reosevelt Miss Marguerite LaHand The White House Washington, D.C. Page 8 IN REMITTING. PLEASE TEAR OFF COUPON AND ATTACH TO YOUR CHECK AMOUNT REMITTED $ GEORGIA warm SPRINGS FOUNDATION YOUR MEMO. DATE PAID 19. CHECK NO. AMT. OF CHECK $ DATE DESCRIPTION FOLIO CHARGES CREDITS BALANCE BALANCE BROUGHT FORWARD 11/27 Groceries - Nov 25 2635.35 4.60 Croceries - - Nov 26 6.16 28 1 Load wood - Nov 25 1.50 1 Load wood - Nov 26 1.50 Replace pipe on hot water heater, put up aerial, change door to guard house 5.06 @roceries - Nov 28 .43 Groceries- Nov 28 8.10 29 FillingStation - Nov 29 1.53 Groceries - Nov 29 5.30 Groceries- Nov 29 2.05 30 FillingStation .50 2670.08 RED FIGURES IN BALANCE COLUMN INDICATE CREDIT BALANCE. OUR ACCOUNTS CLOSE AS OF THURSDAY NOON. ALL ITEMS AFTER THAT DATE WILL APPEAR ON STATEMENT OF FOLLOWING WEEK. ADDRESS ALL COMMUNICATIONS TO STATE COMPTROLLEE MORRIS B. TREMAINE COMPTROLLER STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL ALBANY IN REPLYING ENFER TO December 19, 1938. EMPLOYEES RETIREMENT SYSTEM REG. No. 61722 Refer to 10. Miss Marguerite LaHand, Personal Secretary to The President, Washington, D.C. My dear Miss LaHand:- The Retirement System acknowledges receipt of application from President Roosevelt for return of contributions. The length of service has no relation to return of contributions. For the reason that President Roosevelt is no longer a member of the New York State Employees' Retirement System under the Law he may withdraw his accumulated contributions with interest accruals. Check will be forwarded to President Roosevelt within a few days. Very truly yours, F. B. HOLMES, Director, FBH:H Employees' Retirement System. 0.2 December 15, 1938. TRANSAIRE Dear Miss Murphy:- I - enclosing the application blank which the President has filled out and of signed. X hope that sonsideration has been given to the President's former service as a Member of the State Senate from January 1, 1911 to March 17, 1923 - two years and seventy-sight days. will you be good enough to have this checked? Very sincerely yours, M. n Le Hand PRIVATE SECRETARY Miss May F. Murphy, Secretary to Comptroller Tremaine, Department of mdit and Control, State Office Building, Albany, N. Y. (Enclosure) STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL ALBANY MORRIS S.TREMAINE STATE COMPTROLLER Dec.13,1938 Miss Marguerite Lehand, Personal Secretary to The President, Washington,D.C. My dear Miss Lehand, Will you be good enough to have the enclosed application blank filled out and signed, returning it to me so that we may complete the matter of President Roosevelt's retirement fund in New York State. This is in reference to the President letter from Warm Springs on Nov. 23rd, and is sent you at Comptroller Tremaine's request. Yours very truly, M.F. Murply Secretary to May Comptroller Tremaine MEMO FOR THE P.S. DOES THIS FILE "PERSONAL FINANCIAL" AND DO YOU TAKE THE CHECK FOR DEPOSIT? G. WDH VI:# alacy GRAND UNION.COMPANY BRIEDING NE December 20, 1930. Dicember x9, 2938 My dear Mr. Laings- RECEIVED 21. wwi Thank you for your note and also for the promptases of the Grand Union Company in sending me the check for the Christmas trees. D. vissa 1 1 1 s ... E to Hyde experience in selling these trees. while of pleasure to. for Termase will is Mant bakined Loss 1 time available shout team thousand Arees each year for outsing. name And nill be with all good wishes of the Christmas Season, RMF X - now by eformss part with Dr A Very sincerely yours, The this was UKING COMPANY W. D. Laing. Esq., W.D.Fring The Grand Union Company, Woolworth Building, New York, N. r. Mayor # P.O.BOX 1131, CHURCH STREET ANNEX, NEW YORK TELEPHONE CORTLANDT 7-2211 3 THE GRAND UNION COMPANY WOOLWORTH BUILDING NEW YORK December 19, 1938 RECEIVED DEC 20 DEC 20 10 18 '38 THE WHITE HOUSE Honorable Franklin D. Roosevelt White House Washington, D.C. Dear Sir: It gives us a great deal of pleasure to \ enclose our check for $400.00 in payment of eight hundred (800) Spruce Trees picked up at your Hyde Park Estate last Thursday. We feel certain that our customers will be fully satisfied with their fine quality. May we take this opportunity to express our sincere wishes for a happy Holiday Season. Very truly yours, QUA THE GRAND UNION Joing COMPANY W.D. Laing Produce Buyer FOOD STORES SINCE 1872 ch enclosure purmal. fromal Ware Springs, Ga., November 25, 1938. City Bank Parmers Trust Company, 22 William Street, New York, N. Y. Gentlement- Replying to your letter of November twenty-first, £ hereby assent to the Baltimore and Ohio plan for medification of interest charges and naturities. I encless copy of your letter, the gether with assent form duly signed. Very truly yours, (Enclesures) fill pressmal fenerial City Bank Farmers CHARTERED 1022 Trust Company 22 William Street NewYork November 21 , 1938 CABLE ADDRESS: FARMTRUST IN REPLY PLEASE QUOTE INVT: REORG JEG Honorable Franklin D. Roosevelt The White House Washington, D. C. Sir, Among the securities held for your account are $2,500. The Baltimore and Ohio Railroad Company, Refunding and General Mortgage Bonds, Series "B" 5% due March 1, 1996, with March 1, 1939 and subsequent coupons attached. The Baltimore and Ohio Railroad Company has announced that because of unsatisfactory earnings over the past several years, it is essential that fixed interest charges on certain of the indebtedness of the company be reduced at least for such time as will provide a reasonable opportunity for the re-estab- lishment of earnings and credit. Moreover, the company feels that suitable pro- vision should be made at this time for principal obligations that will mature in the next four years. Rather than to obtain this relief through the initiation of proceedings for reorganization under the Bankruptcy Law, the company has determined to request the relief it seeks through voluntary agreement with security holders. A Plan for Modification of Interest Charges and Maturities dated August 15, 1938 has been formulated which the company is submitting to its bondholders for accept- ance. The proposed plan, it is stated, does not contemplate any reduction in the principal amount of existing obligations or disturbance of their existing liens. Briefly, the plan provides the following treatment for the above mentioned bonds held for your account. One per cent of interest is to remain a fixed charge and the balance of 4% for the period of eight years from September 1, 1938 is to be made contingent and cumulative and payable, if earned, on May 1st of each year beginning May 1, 1939 ánd yearly thereafter until May 1, 1946. It is also provided that bonds shall be convertible into common stock of the company at $100 per share. For complete information we refer you to the enclosed copy of the plan dated August 15, 1938 and letter dated November 3 addressed to bondholders by the company. The company may declare the plan operative at its discretion and re- serves the privilege of carrying out the plan through court action, in which latter case the assents now executed will be effective in such proceedings. The company requests bondholders to accept the plan by either executing and filing with it the enclosed form of assent or by depositing their bonds with all coupons due after January 1, 1939 attached, accompanied by an executed copy of the enclosed letter MERS TRUST COMPANY SHEET No. B COMPANY of transmittal and assent form. Please note especially that the assent form con- tains an agreement not to dispose of the bonds unless they shall have been deposited under the plan. Registered certificates of deposit will be issued for deposited bonds and an application has been filed to list such certificates of deposit on the New York Stock Exchange. Bondholders who do not approve the plan are requested to 80 inform the company by filling out and returning the enclosed letter provided for that purpose. Provision is also made for the revocation of assents to the plan, presumably without charge, and for the withdrawal of deposited securities at any time after December 31, 1938 and before the plan shall have been declared operative upon payment of the reasonable charges and expenses of the company's Agent for its services in connection with such withdrawal. If, however, the plan is modified or amended, withdrawal may be made without charge at any time within 30 days of the publication of notice of such amendment. Kindly advise us what action you wish to take with respect to the bonds held for your account. For your convenience when replying we enclose a copy of this letter on which you may indicate your instructions. Very truly yours, Assistant Trust Officer. box S 014 - WEME 18021 (DUPLICATE-FOR RETENTION BY SECURITY HOLDERS) THE BALTIMORE AND OHIO RAILROAD COMPANY Assent to Plan for Modification of Interest Charges and Maturities, dated August 15, 1938. The Baltimore and Ohio Railroad Company, 1938. 2 Wall Street, New York, N. Y. Dear Sirs: advent le InvO IssuamA lequired not sult without The undersigned hereby acknowledges receipt of a copy of said Plan. The undersigned is the owner of Bonds of The Baltimore and Ohio Railroad Company or its operated subsidiaries (hereinafter called the Bonds) having the serial numbers specified on the back hereof, and, if in coupon form, bearing all appurtenant coupons maturing after January 1, 1939. The undersigned hereby assents to said Plan in respect of the Bonds and agrees to be bound by the pro- visions thereof, subject to the right of revocation of this Assent under the conditions provided in said Plan for the withdrawal of deposited bonds. In consideration of the acceptance of this Assent by The Baltimore and Ohio Railroad Company (here- inafter called the Company) without requiring the deposit of the Bonds under said Plan, the undersigned agrees that, so long as this Assent remains in effect, the undersigned will not sell or otherwise dispose of the Bonds, or any of them, unless the Bonds so disposed of shall have been deposited under said Plan. The undersigned further agrees, upon deposit of any of the Bonds under said Plan, to execute a further assent, in the form prescribed by the Company, to said Plan in respect of the Bonds so deposited. Such further assent, when so executed, shall supersede this Assent as to the Bonds so deposited. The undersigned further agrees that when the Company is prepared to carry out said Plan, in accordance with the provisions thereof, the undersigned will, upon written request of the Company, if this Assent shall then be in effect, promptly present the Bonds, with all unpaid appurtenant coupons maturing after January 1, 1939, to the Company to be stamped or exchanged in accordance with the Plan. As provided in said Plan, the undersigned may at any time after December 31, 1938, and before said Plan shall have been declared operative, revoke this Assent. As further provided in said Plan, if said Plan shall be modified or amended, notice of such modification or amendment shall be given as provided in said Plan, and if any such modification or amendment affects the Bonds, the undersigned will be entitled to revoke this Assent within thirty days after the first publication of notice thereof in accordance with said Plan. It is understood and agreed, however, that, if the undersigned does not revoke this Assent within said thirty-day period, the undersigned shall be deemed to have consented to such modification or amendment of said Plan and shall be bound thereby with like effect as if such modification or amendment had been part of said Plan prior to the execution of this Assent. It is understood that if the Company shall so determine, said Plan may be carried out through proceedings under Section 77 of the Bankruptcy Act or other similar law at the time in force or through such other legal proceedings as the Company may deem appropriate to bind non-assenting security holders. It is agreed that this assent will be effective as an acceptance of said Plan in any such legal proceed- ings as fully as if this assent had been executed after the institution of such proceedings and after the submission therein of a plan to the security holders for their acceptance or rejection, and the undersigned hereby constitutes and appoints the Company his duly authorized attorney and representative to accept the Plan in such proceedings in his behalf, in either case subject to the withdrawal rights permitted by the Plan. Yours very truly, Name Address BA HOTDERS) САОЯЛАЯ OIHO ДИА GHT bas esgiad? devisial to notisodiboM 101 mil9 of mossA 8201 21 tenguA bateb BEXT ohilO bno snomitted odT NeW S The assent on the reverse side covers securities affected by the Plan, as follows И shay wen Securities Affected by the Plan Principal Amount Owned Serial Numbers of Bonds :812 1690 First Mortgage bonglessbine 5si '48 bine 10 <q02 A to typeson expirational ydarsif sett and stomists off 10 chandi P.L. E. & W. Va. eradmer '41 visa grived (abnod silt belies whethington bistingo si TO REGI chamal 15738 members enoques I He mel line Southwestern Division 5s brue '50 out 16 ni hime of alimar wiened ITI Five Year Notes anoititimos 4½ *39 returns sidi to to tright soit of residue about betworb to Devanditive am not Refunding and General oido has ofT vil sidt to constitution silt to al Series "A" bire 5s '95 To tisoqab ads goininpon prodition halles 3. Series "C" 6s '95 Unite to bosoq ib or chroli 501 sohin readi to VISA = elmoll - T Hangub Series "D" 5s 2000 TO ai of 2015 todizione silt isi Series "F" 5s '96 new mdi valued << Thirty Year Convert. 41/25 His 60 odt dostadt addressing mis drive gbnoll bilt treams virginia bells with of ned B. R. & P. Ry. Co. Cons. 41/25 '57 EST TO Esquire 31 03 act of 5000 E nb mill him of L. P. & C. R. R. Co. 1st 5s '39 nation avitate bouth musd smil Barls name them to X I B. & S. R. R. Corp. 1st 4s '63 sift R notification done YAS li has C. I. & W. R. R. Co: 1st 5s '65 odi Inmiss bne a il not 01 4 << + TOTAL Have Li we 122/15 drim behand Rede has only him to JamesA girls to minoses will il why entil bine to requests No borries od VAID moth blat OR Rade 50 N il signoult TO somil 711 missis will le well nation billio TO MA bill to П notive mbou emblod nimes primares non buid of unob (mm (megno) nith 4d lext nevio form Innet door V/A ni net bine to on TA nd How moves with milt D 11 odi milk bon door to activities nith with and list tomors milt 12 77 (ita) M Immigiershou adi brin TO wl vehicled where and of males 1 to nimest Apross 112 betz 018 112 less visit my nott yd bettlemed entigh Instruction ests us NO reditive at Huched will of Ave to nell them may the P, 2 November 18, 1958. City Bank Farmers Trust Company, as William Street, New York, K. T. Contlement- In reply to your letter of November nixth, X enclose my approval of purchase by the New Booton Land Company of 10% of issued preferred stock of the Company. Very truly yours, (Enclosures) City Bank Farmers CHARTERED 1022 Trust Company 22 William Street NewYork November 9th, 1938 CABLE ADDRESS: FARMTRUST IN REPLY PLEASE QUOTE CUST Honorable Franklin D. Roosevelt, The White House, Washington, D. C. Sir: The New Boston Land Company has advised us in their letter of November 7th, 1938, that their Board of Direc- tors have authorized the purchase on or after November 22nd, 1938, of 10% of the issued preferred stock of the Company at par. If you desire that we present the 11½ shares of the issue presently held in your Custodian account for par- tial redemption in accordance with the above terms, we would appreciate your so indicating by signing and returning to us the enclosed copy of this letter. Further, we would ask that you sign and return the enclosed assignment in blank in the event we are to pre- sent the shares. Very truly yours, R. M Thebaud, Thebaud Asst. Trust Officer. NCLOSURE CIRCLE 7-4346 CABLE ADDRESS: NANJOSEF 200 WEST 54TH STREET NEW YORK. N.Y. Maryl. September 14th, 1938 P. Dear Mr. Early: Herewith check for royalties due on LOOKING FORWARD for period of five months ending May 31st, 1938... Royalties on American edition were .... $10.93 Italian edition 5.70 $16.63 Less commission 1.67 $14.96 The President's half of which is 7.48 Sincerely, Sylvia amael Assistant to Nannine Joseph Mr. Stephen Early WE ARE NOT RESPONSIBLE FOR ACCIDENTAL LOSS OR DAMAGE TO MANUSCRIPTS WHILE IN OUR CHARGE personal October 15, 1930 atto 1 I 1 an William Street, New Estik, New Touk Contlament Referring to your letter relating to additional investment in the Federation Bank and Trust Company, I beg to advise you that I w not wish to subscribe for my now stock. Very souly yours, $dr/tmb her O'CONNOR & FARBER BASIL O'CONNOR JOHN c. FARBER COUNSELORS AT LAW ARNOLD T. KOCH 120 BROADWAY KENNETH L.HOFFMAN HENRY K. URION NEW YORK WILLIAM F. SNYDER MAURICE MOUND EARLE R. KOONS STEPHEN V. RYAN, JR. October 13, 1938. The President, The White House, Washington, D. C. Dear Mr. President: In response to your inquiry of October 12, 1938, as to whether you should make an additional investment in the Federation Bank and Trust Company, the answer is "no." As a stockholder of record, you have had an option for the past six years to sub- scribe for twenty-five shares for $20.00 a share. This option expires on October 20, 1938. As the market for the stock is 9-10 there does not seem to be any good reason why you should subscribe for ad- ditional stock. Faithfully yours, Doe Boul Olamy мимо. FOR F.D.R. Referring to the conversations I have had with you about the oil cases, and to Mr. Chafits and Mr. Lewin in the Department of Justice, you may be interested to know that Mr. Chafitz is no longer with the Department of Justice but is now in charge of the Washington office of Mr. Kirkland's firm. Mr. Kirkland was counsel for the Standard 011 Company of Indiana in the oil cases. the JOHNSON & WOOD NEW YORK STOCK EXCHANGE AYMAR WOHNSON NEW YORK CURB EXCHANGE AMBROSE D. HENRY VICTOR 8. BYRON BROAD STREET HERBERT c. STRACK EDWARD B. BYRON NEW YORK PERCY A. BYRON, JR. MEMBER HEW YORK STOCK EXCHANGE TELEPHONE WHITEHALL 4-4647 October 10, 1938. Hon. Franklin D. Roosevelt, White House, Washington, D. C. Dear Mr. President: We have your communication of October 6, 1938, instructing us to make pay- ments to Basil O'Connor, 120 Broadway, New York, N. Y., of all dividends received by us for your account on securities standing in our name, which instructions will be carried out. Faithfully yours, Johnson Wood. VSB:K 1 P.F Dans April 5g 1930 My dear Miss Klotss I have received your note of April fifth and in compliance with your request an sending you the enclosed check. Very sincerely yours, M. An Le Hand PRIVATE SECRETARY Miss Henrietts 8. Klots, 2211 Thirtieth Street, Washington, D. c. oh Enclosure. (Check in the amount $37.50) 2211 THIRTIETH STREET WASHINGTON, D.C. April 5, 1938. Dear Miss LeHand: On March 28th I sent to Judge John E. Mack Mr. Morgenthau's check for $75.00, paying the interest to April 1st on the mortgage of the Washington Hollow property. Would you please send me your check for half. Sincerely Miss Marguerite LeHand, The White House. P.F. March 14, 1939. City Bank Formers Trust Company, 22 William street, New York, N. T. Gentlement- I beg to acknowledge your letter of March tenth and request that you present the 16} shares of New Boston Land Company stock for partial redemption in accordance with the offer of the company. I return assignment in blank duly signed. Very truly yours, (Enclesure) City Bank Farmers CHARTERED 1022 Trust Company 22 William Street NewYork March 10th, 1938 CABLE ADDRESS: FARMTRUST IN REPLY PLEASE QUOTE CUST Honorable Franklin D. Roosevelt, The White House, Washington, D. c. Sir: The New Boston Land Company has advised us in their letter of March 8, 1958, that their Board of Directors have authorized the purchase on or after March Slst, 1958 of 10% of the issued preferred stock of the Company at par. If you desire that we present the 16] shares of the issue presently held in your Custodian account for par- tial redemption in accordance with the above terms, we would appreciate your so indicating by signing and returning to us the enclosed copy of this letter. Further, we would ask that you sign and return the enclosed assignment in blank in the event we are to pre- sent the shares. Assistant Therey Trust Officer. Very truly yours, H. M. Peterson, CEC:JM ENCLOSURE February 8, 1938. 1 Dear Meas Klets: I - enclosing check covering taxes and premium on renewal of fire insurance policy on the Washington Hollow property. Adio for Sincerely, M.M. Le Hand PRIVATE SECRETARY ML05 The white Mrs. H. S.Elots, 2211-30th Street, Washington, Do C. Enc. check for $150.58 2211 THIRTIETH STREET WASHINGTON, D.C. January 25, 1938. Dear Miss LeHand: Would you be kind enough to John send me a check for $126.08 covering taxes on the Washington Hollow property. I have sent Mr. Morgenthau's check for $252.16 to Judge Mack to-day. Sincerely, 151869 Miss Marguerite LeHand, The White House. Tronno, 2211 THIRTIETH STREET WASHINGTON, D.C. February 1, 1938. Dear Miss LeHand: On January 29th we sent a check to John E. Mack for $49.00 covering premium on renewal of fire insurance policy on the Washington Hollow property in the amount of $2,000. At your convenience, would you please send me a check for half payable to Henry Morgenthau, Jr. Sincerely, Miss Marguerite LeHand, The White House. -S.-S. Brown, President Safety of Your 1. H. Davis, Vice President Investment Insured J. P. Atkinson, Vice President Up to $5,000.00 D. H. Smith, Sec'y and Treas. FEDERAL SAVINGS AND LOAN ASSOCIATION MANCHESTER, GA. June 29, 1938 Hon. F. D. Roosevelt President of the United States Washington, D. C. Dear Shareholder: In Re: Dividend No. 9 Attached please find your dividend check for the period ending June 30, 1938, which is at the rate of four per cent per annum. We have never failed to pay a dividend, and the rate has averaged 4-2/3 per cent per annum. We are proud of the record that has been made by the Association since its organization in January, 1934. It is our hope that you will continue to render the same cooperation to the Association that you have in the past. If you feel that the Association has been profitable to you, we will appreciate very much your telling your friends of our savings and investment plan. Our assets are now over $182,000.00, the third largest financial institution within 25 miles radius of Manchester, Georgia. With kindest personal regards, we remain, Yours very truly, Per M. AlBar F. S. & LOAN ASSN. President SSB:MJ FRANK c. WALKER 1600 BROADWAY NEW YORK CITY January 3, 1939 The Honorable Franklin D. Roosevelt The White House Washington, D. C. Mr. President: I wish to acknowledge and thank you very much for your contribution of seventy-five hundred ($7,500.00) dollars to The Franklin D. Roosevelt, Library, Inc., which was received by me on December thirty-first. Sincerely yours, Froun Deven FCW DF 8 2211 THIRTIETH STREET WASHINGTON, D. C. June 28, 1938. Dear Miss LeHand: I have to-day sent to Judge John E. Mack Mr. Morgenthau's check for $75.00, paying the interest to July 1st on the mortgage of the Washington Hollow property. Would you please send me your check for half. Sincerely, HSMAG Miss Marguerite LeHand, The White House. O'CONNOR & FARBER BASIL O'CONNOR COUNSELORS AT LAW JOHN c. FARBER ARNOLD T. KOCH 120 BROADWAY KENNETH .HOFFMAN HENRY K.URION WILLIAM F. SNYDER NEW YORK MAURICE MOUND EARLE R.KOONS STEPHEN V. RYAN, JR. July 6, 1938. Miss Marguerite LeHand, The White House, Washington, D. C. My dear Miss LeHand: Will you please have the President endorse the two dividend checks enclosed: 100 Bulova Watch $50.00 50 General American Investors, 6% Preferred 75.00 Total $125.00 Very truly yours, Encl. Howard W. Day ton CIRCLE 7-4846 CABLE ADDRESS: NANJOSEF 200 WEST 54TH STREET NEW YORK, N.Y. April 22nd, 1938 Dear Miss LeHand: Latest royalty statement on LOOKING FORWARD showed a balance due of $18.00, which less commission left $16.20. I am enclosing check herewith for the President's half, which is $8.10. Sincerely, NJ:SA Miss Marguerite LeHand WE ARE NOT RESPONSIBLE FOR ACCIDENTAL LOSS OR DAMAGE TO MANUSCRIPTS WHILE IN OUR CHARGE THE JOHN DAY COMPANY INC. PUBLISHERS 386 FOURTH AVENUE-NEW YORK CITY ROYALTY STATEMENT In Account with New York February 28 193 8 Hon. Franklin D. Roosevelt The White House Washington, D. C. FOR THE { SIX MONTHS ENDED Dec. 31st, 1937 TITLE Number Sold Price Copies Subject Royalty to Royalty per Copy AMOUNT On Our Way 33 $2.50 33 .375 $ 12.38 , Tabak you. 2211 THIRTIETH STREET WASHINGTON, D.C. December 30, 1937. Dear Miss LeHand: I have paid the interest to January 1st on the mortgage of the Washington Hollow property which is $75.00. Would you please send me your check for half. With best wishes for a Happy New Year. Sincerely, Miss Marguerite LeHand, The White House. , o S. S. Brown, President Safety of Your I. H. Davis, Vice President Investment Insured J. P. Atkinson, Vice President Up to $5,000.00 D. H. Smith, Sec'y and Treas. EDERAL SAVINGS AND LOAN ASSOCIATION MANCHESTER, GA. January 1, 1938. Hon. Franklin D. Roosevelt, President of the United States, Washington, D. C. Dear Sir: I Enclosed check for $10.00 representing 2% semi- annual dividend on your share account. Yours very truly, Secretary. Campobello, N.B., 193 L M 2 Franklin Roosevelt Take notice that you have been taxed in 193 & COUNTY TAX, $ 825- ROAD TAX, $ Total, $ Which you are requested to pay to Thaddeus Calder, Collector. Received Payment, Thaddens Calden JOHNSON & WOOD MEMBERS NEW YORK STOCK EXCHANGE AYMAR JOHNSON MEMBERS NEW YORK CURB EXCHANGE AMBROBE D. HENRY VICTOR a. BYRON 67 BROAD STREET HERBERT o. STRACK EDWARD B. BYRON NEW YORK PERCY A. BYRON, JR. MEMBER NEW YORK STOCK EXCHANGE TELEPHONE WHITEHALL 4-4647 Jan 13th 1939. The President, Washington, D.C. main 1938- Ease Dear Mr. President: THE Jamly WHITE 14 RECEIVED 12 HOUSE 10 39 In compliance with the laws it is necessary for us to report to Washington all dividends paid to our customers during 1938, which amount to $100.00 or more on any one div- idend paying organization. We have therefore reported the following dividends paid to you. $500.00 on 50 she General American Investors Co., Inc. Pfd. $300.00 " 100 " Bulova Watch Co., Inc. Yours very truly. John word. PRIVATE ORDER UNITED STATES GOVERNMENT PRINTING OFFICE INVOICE FOR PRINTING AND BINDING P.F. For Hon. Franklin D. Roosevelt, The Pr ident of the United Stafgshington, D. c., Jan. 7, 1938 Bill No. Reg. No. Jacket No. Quantity and Description. Charge 110 - 126432 27 Addresses of the President of the 710 00 United States in South America, 1936 RECEIVED PAYMENT Jan. 7/387 20 Bound Bound in in Full + Leather Leather @ @ $25.00 $30.00 $210.00 500.00 210.00 Disbursing Clerk Div. ACCTS.-FORM R-369 Make checks payable to the order of the Public Printer 10-1607 BLGS .0M for SNT .noH .on 11121 2017 P.F January 6, 1938. Dear Mr. Giegengack:- I am sending you herewith the President's check in the amount of $710.00 covering the volumes of the speeches of the President in South America: 7 De Luxe copies . $30.00 ....$810.00 20 Regular copies @ $25.00 .... 500.00 The President asks me tell you how much he appreciates the beautiful work that was'done by your Bureau, and also to thank you for all your trouble. Very sincerely yours, M. A. Le Hand PRIVATE SECRETARY Hon. Augustus E. Giegengack, Government Printing Office, Corner North Capitol and a. Sts., Washington, D. c. JACKSON & CURTIS ESTABLISHED 1870 MEMBERS 10 POST OFFICE SQUARE PRINCIPAL STOCK AND COMMODITY EXCHANOES personal BOSTON January 25, 1939 Hon. Franklin D. Roosevelt White House Washington, D. C. Dear Roosevelt: I received the receipt for my records and thank you for the same. As Executor of Livy's Estate I do not recall see- ing any account of his trips or any diary. Probably if there had been any, Georgia would have taken them. I will certainly speak to her about it and see if she still has any records and can help you in any way as I know she will be glad to do it if she can. Very truly yours, W.Winsor Weed AWW:B file THE wase JACKSON Be CURTIS January 21, 1939 Jay RECEIVED: in Name "B to Post OFFICE SQUARE BORTON My dear Welds Many thanks for sending me the check from Livy's estate. I - enclosing the receipt for your records. I am going over some of By World War papere - hoping to write something about the two trips to Burope, one in the summer of 1918 sad the other is January 1919. Livy was on both of them with se as you know and after- 18, 1989 wards he wrote up an account of at least one of the trips. I thought he had sent no a copy, but I cannot find it anywhere. I do not know whether Georgia has his papers or whether perhaps you have any knowledge of this. D. C: Please do not bother yourself about it - but if by chance you have over heard of such a diary or account, it would help no much to fall in certain dates and places which I seam enclosism to have no record of. mobo. May you to stips sad ceturn the englosed nor my records. Very sincerely yours, You were right in saying in your previous letter how much Livy would have abjoyed his nasola- ation winn FOR times. Six was bertainly very tragic, Very truly yours, so Winsor Hold, Esq. Jackson & Curtis 10 Post Office Square Sestom, Massachusetts FDR:G THE WHITE HOURS THE WHITE WASHINGTON JACKSON & CURTIS JAM 19 RECEIVED 12 HOUSE '39 RETABLISHED 1070 MEMBERS 10 POST OFFICE SQUARE PRINCIPAL STOCK AND COMMODITY EXCRANOES BOSTON 10 THE of January 18, 1939 Hon. Franklin D. Roosevelt Washington D.C. My dear Roosevelt: I have your letter of the 16th and I am enclosing herewith a check for $1000. May I trouble you to sign and return the enclosed receipt for my records. You were quite right in saying in your previous letter how much Livy would have enjoyed his associ- ation with you during these times. His death was certainly very tragic. Very truly yours, W.Winsor Weed AWW:B Enc. THE WHITE HOUSE WASHINGTON December 6, 1958. MEMORANDUM FOR J. R. A. Winsor Wold of Jackson - Cartis, 10 Post Office Square, Boston, Massachments, writes - that he gave 8 DATE the 5 bequests - one to me to $1,000 and the other to Franklin, Jr., for $500. Franklin, dr., has - parently cashed his but £ have - resallection of ever seeing minet If you still have 18. would you send it to to - in order that I may cash 187 If not, let me know at once and I will ask Winsor Weld to send me a duplicate. By the way, the end of the year is drawing near and you have not sent no the check for the Christmas trees sold last December. I have to put this down in my Income Tax returns so will you send 18 to met F.D.R. December 6, 1938. My dear Wold:- To the best of my recollection Jimmy has never told me about the check for my legacy, but I have written his to ask about it. I take it that the one to Franklin, Jz., has been duly cashed by him though, again, in this case, I did not know of it. If the check 10 in Jimy's possession I will, of course, cash 11 at once. If it 10 not, I will let you know, with the request that you issue a deplicate. Poor old Livy - I wish so much that he were alive today, for be would have enjoyed going with me on various fishing cruises. I miss him much. Tery sincerely yours, A. Winsor weld, Esq., Jackson & Curtis, 10 Post Office Square, Boston, Massachusetts. JACKSON & CURTIS DIC ESTABLISHED 1870 MEMBERS 10 POST OFFICE SQUARE PRINCIPAL STOCK AND COMMODITY EXCHANGSS BOSTON RECEIVED 3 THE I 15 WHITE AM HOUSE 38 December 1, 1938 Hon. Franklin D. Roosevelt Washington, D. C. Attention of Personal Secretary Dear Mr. President: You will doubtless remember that by his will your college classmate and friend, Livingston Davis, who died in January, 1932, bequeathed you a legacy of $1,000. To his godson and your child, Franklin D. Roosevelt, Jr., Mr. Davis bequeathed the sum of $500. The various notices in regard to these legacies were sent in due course but received no acknowledgment, and after- wards letters of the executor both to you and your secre- tary remained unanswered. Finally, I saw your son James when he was in Boston and explained the situation to him. At his suggestion I gave to him two checks, one for $1,000 and another for $500, which he told me he would see personally delivered to you and his brother. The check of $500 issued to your son eventually came back through the bank, but your check for $1,000 has never been cashed. The payment of your legacy is the only outstanding obligation of the estate, and I should deeply appreciate it if you will advise me whether you hold the check and intend to cash it, or whether you would like a duplicate check or whether by chance you have intended to decline the legacy. Very truly yours, W. Winsor Weld AWW:B streetor JACKSON & CURTIS MEMBERS ESTABLISHED 1879 BOSTON NEW YORK STOCK EXCHANGE NEW YORK CHICAGO NEW YORK CURB EXCHANGE 10 POST OFFICE SQUARE CLEVELAND AERON BOSTON STOCK EXCHANGE PROVIDENCE CHICAGO STOCK EXCHANGE BOSTON WORCESTEN SPRINOFIELD CHICAGO CUMB EXCHANGE CAMBRIDGR LYNN CLEVELAND STOCK EXCHANGE for topy will May 27, 1932 Governor Franklin D. Roosevelt Albany New York Dear Roosevelt: I am enclosing copy of a letter that I wrote you some little time ago which possibly you did not receive, and the reason that I am doing SQ is that I have now sold Livingston's house and therefore shortly it will have to be cleared out, and I would be glad to know if you have any wishes concerning the books and pamphlets mentioned in my letter. With best regards, I am, Very truly yours, a Winn weld 5 Enc. AWW/P January 28, 1932 Governor Franklin D, Roosevelt Albany New York My dear Roosevelt: I first want to tell you how bleased we were to have your family represented at the funeral through your son, James. My second reason for writing is that as execu- tor of Livingston's estate, I have one problem which I think that possibly you could help me on if you will be good enough to do so. He had in the closet of his house a large quan- tity of books, pamphlets and typewritten articles re- garding the Naw which he had collected during his work with you, and which he brought away on leaving Washington. His will, which was dated last March, makes no reference to this collection which he has always spoken of as his Davis "naval papers He instructed the lawyers, however, to draw a codicil to his will, leaving them to Harvard College The codicil had been drawn but had never been signed Georgia his wife, says that within a compara- tively short time he mentioned to her that he was going to leave these papers to you. It might appear, there- fore, that lie had changed his mind about leaving them to Harvard College and that is why he did not sign the codi- cil, but he never got around to making a new one with your name in it. The family would, of course, prefer for you to have them if they would be of any interest or value to you. I realize that this is a hard question for you to answer without knowing better as to what they are. There is such a mass of them that it was impossible for me to in any way list them, but I give you three titles which I copied off to give you an idea of what some of Governor Franklin D. Roosevelt Page 2 the things are. There is a book with plans entitled "Coast Defenses Austria Hungary", a typewritten pamphlet entitled "Depth Charge Tactics" and another one "Anti- Submarine Bulletine". These are all marked "most confidential". If you should decide that the collec- tion is of no interest to you, then arises the question of whether I should give them to Harvard College with- out first having somebody go over them and make sure that there is nothing contained therein which it would be better not to throw open to public inspection. The matter is further somewhat complicated as not having signed any codicil they strictly speaking are part of a trust fund which ne created for the bene- fit of Georgia and Jim. I think this matter could be arranged, however, as the collection would have no in- trinsic value and the trustees could sell it for a nominal figure and, therefore, get it out from under the trust. There 19 no need for you to make any hurried decision in this matter as I will not receive my appoint- ment as executor for at least six weeks, and moreover, the matter, as you readily can see, need not be acted upon until such time as you care to make some move, but I thought I would write you to get your general reaction on the subject. With best wishes, I am, Very truly yours, AWW/P JACKSON & CURTIS MEMBERS ESTABLISHED 1879 BOSTON NEW YORK NEW YORK STOCK EXCHANGE CHICAGO 10 POST OFFICE SQUARE SPRINOFIELD BOSTON STOCK EXCHANGE WORCESTER CHICAGO STOCK EXCHANGE PROVIDENCE NEW YORK CURB EXCHANGE BOSTON LYNN AKRON January 28, 1932 Governor Franklin D. Roosevelt Albany New York My dear Roosevelt: I first want to tell you how pleased we were to have your family represented at the funeral through your son, James. My second reason for writing is that as execu- tor of Livingston's estate, I have one problem which I think that possibly you could help me on if you will be good enough to do so. He had in the closet of his house a large quan- tity of books, pamphlets and typewritten articles re- garding the Navy which he had collected during his work with you, and which he brought away on leaving Washington. His will, which was dated last March, makes no reference to this collection which he has always spoken of as his "naval papers". He instructed the lawyers, however, to draw a codicil to his will, leaving them to Harvard College. The codicil had been drawn but had never been signed. Georgia, his wife, says that within a compara- tively short time he mentioned to her that he was going to leave these papers to you. It might appear, there- fore, that he had changed his mind about leaving them to Harvard College and that is why he did not sign the codi- cil, but he never got around to making a new one with your name in it. The family would, of course, prefer for you to have them if they would be of any interest or value to you. I realize that this is a hard question for you to answer without knowing better as to what they are. There is such a mass of them that it was impossible for me to in any way list them, but I give you three titles which I copied off to give you an idea of what some of Governor Franklin D. Roosevelt Page 2 the things are. There is a book with plans entitled "Coast Defenses Austria Hungary", a typewritten pamphlet entitled "Depth Charge Tactics" and another one "Anti- Submarine Bulletins". These are all marked "most confidential". If you should decide that the collec- tion is of no interest to you, then arises the question of whether I should give them to Harvard College with- out first having somebody go over them and make sure that there is nothing contained therein which it would be better not to throw open to public inspection. The matter is further somewhat complicated as not having signed any codicil, they strictly speaking are part of a trust fund which he created for the bene- fit of Georgia and Jim. I think this matter could be arranged, however, as the collection would have no in- trinsic value and the trustees could sell it for a nominal figure and, therefore, get it out from under the trust. There is no need for you to make any hurried decision in this matter, as I will not receive my appoint- ment as executor for at least six weeks, and moreover, the matter, as you readily can see, need not be acted decision upon until such time as you care to make some move, but I thought I would write you to get your general reaction on the subject. With best wishes, I am, Very truly yours, a. Willsor Weld AWW/P STUDIO-LOS ANGELES CABLE ADDRESS 7810 BANTA MONICA BLVD, "GOLDSAM" SAMUEL GOLDWYN, INC. 729 SEVENTH AVENUE NEW YORK they 1938 Income JAMES ROOSEVELT VICE PRESIDENT January 23, 1939 sith 1958- ST Dear Father: 1988 gmlome The enclosed check for $420.00 covers the sale of seven hundred trees at sixty cents apiece, and rep- resents the net sum after the deduction of $40.80 for sixty-eight trees returned as unsalable. Sorry it has taken so long to get this straight, but I couldn't get them to check up on the facts. Much firming love to you. \ Many U I thin the of filed finan = pereonel arreial if it 2 L Conson % rahour at-cow 120 NYW YORK February 6, 1959. January 30, 1989. Dear Does Thank you for the sheek for $905.90, representing not income of w trust for 1958. The President The Visits X have endorsed the check back to the trust fund to be treated as principal. Dear kr. Presidents Very sincerely yours, Enclosed herewith 10 a check for $900.90 representing the not income of your Trust for 1930 which 18 composed BN follows: Dividend: Bulova Netoh $600.00 General intrican 300.00 Basil 0'Connor, Cynnamid 5.40 120 Broadway, Mother Lode 30.00 New York, N. Y. $935.40 Less stock treasfer tax 31.50 Enclosure. Check No. 507 to the order of Franklin D. FDR/dj Roosevelt, Jan. 31, 1939 in the amount of $903.90. This about should be entered us Item No. 1 OD your Federal Income tax return as having been received from the Franklin D. Reservels Trust, 0020 of Seail 0'Connor, 120 Broadway, New York, 5. T. Please endorse the check end return It to 200 so that I den deposit it in the Trust Fund. Faithfully yours, You. O'CONNOR & FARBER BASIL O'CONNOR JOHN C. FARBER COUNSELORS AT LAW ARNOLD T. KOCH 120 BROADWAY KENNETH L. HOFFMAN HENRY K. URION WILLIAM F. SNYDER NEW YORK MAURICE MOUND EARLE R. KOONS STEPHEN V. RYAN, JR. January 30, 1939. The President, The White House, Washington, D. C. Dear Mr. President: Enclosed herewith is a check for $903.90 representing the net income of your Trust for 1938 which is composed as follows: Dividend: Bulova Watch $600.00 General American 300.00 American Cyanamid 5.40 Mother Lode 30.00 $935.40 Less stock transfer tax 31.50 Total $903.90 This amount should be entered as Item No. 7 on your Federal income tax return as having been received from the Franklin D. Roosevelt Trust, care of Basil O'Connor, 120 Broadway, New York, N. Y. Please endorse the check and return it to me so that I can deposit it in the Trust Fund. Faithfully yours, Basil Hanner Enc.