I
■H
MARCH 1923
THE
AMERICAN
PENMAN
CONTRIBUTORS
Bookkeeping and Accounting
KARL M. MAUKERT, Pittsburgh, Pa.
GEORGE R. LOCKARD, Frankfort, 111.
LILLIAN BUSHMAN, Burlington, Wis.
MARIE LASCH, Duluth, Minn.
MARGARET G. KERR, Pittsburgh, Pa.
FRANCIS B. COURTNEY, Detroit, Mich.
C. E. BATEN, Spokane, Wash.
£7ne Sfl.&V&a/mer (9omx>anS\
<3Publisnerst ^ (^y
S^zcrVor^
\s-j
Issued monthly twelve times a year, at New York, N. Y. Copyright, 1923, By The A. N. Palmer Company. Vol. 40; Number Seven. Entered as second-
class matter, October 3, 1912, at the post office at New York, N. Y., nnder the Act of Congress oi March 8, 1879. Subscription $1.25 per year.
I
■H
MARCH 1923
THE
AMERICAN
PENMAN
CONTRIBUTORS
Bookkeeping and Accounting
KARL M. MAUKERT, Pittsburgh, Pa.
GEORGE R. LOCKARD, Frankfort, 111.
LILLIAN BUSHMAN, Burlington, Wis.
MARIE LASCH, Duluth, Minn.
MARGARET G. KERR, Pittsburgh, Pa.
FRANCIS B. COURTNEY, Detroit, Mich.
C. E. BATEN, Spokane, Wash.
£7ne Sfl.&V&a/mer (9omx>anS\
<3Publisnerst ^ (^y
S^zcrVor^
\s-j
Issued monthly twelve times a year, at New York, N. Y. Copyright, 1923, By The A. N. Palmer Company. Vol. 40; Number Seven. Entered as second-
class matter, October 3, 1912, at the post office at New York, N. Y., nnder the Act of Congress oi March 8, 1879. Subscription $1.25 per year.