AX CHARTS iERITANGB LIS T OF ' COR PO R A T ION S KW.COM© PUBUSEEE \ NEWCOMB’S INHERITANCE TAX CHARTS In effect November 2, 1921 Laws Of 1921 PENNSYLVANIA z o V-. V > o O) CO H < X < 2°^ & co CM ■ C* < 5 E UJ z LU OQ o o o K C ^ <3 o!tJ s is 43 bDTJ o rn 43 9 £ - T3 2 S3 rs o 'O o os o3 jk c 2 os C 4= C S3« ■3 0“ is 5 — £ a> £ _£> h O & o f-l PH Ph o 13 03 ' 1 45 p -52 P , rt lc 2 ^ o 5 13 ^ 5 eg o | g § ® cO **§ £ 2 ° be .t: j- 2 *12 c*S w 5 p’p .2*3 So S *o 05 £ 05 Ph 05 05 • 05 05 « I c4 S3 ° £ q C3 « ( oT'g ^ o lO Ph P o Ph Brot band ackn P § c Ph P P3 § ^ Ph P o os O O o o Transfers of property to state or any county, city or other municipality, or public libraries, religious or charitable or educational pur- poses not for profit situated within state or use within state. . £o- ^ o o T* H & o HH Eh O w £ o o u. o LU H < a 5- ^ »o 2 § 5 5 . oT r3 a.S-s -M _ ■s-is. j -i n't « J 3 r3 «!-. o tf*l S5-I 5 pa 0.0 © # ^ 8 0 cd 2 ® 03 Q} _j -^ r g g ^ a fl ^ g pH T3 nj o P'y o oQ 43 £ c°» O-M'g 3^3 ^3 . f3 > & a I " 5 o g 4jj g 8 3 ® °.g 8 ■ JN O 4-> o|S Pi o o ©_ o oE>, © t^r 'i -x> -G 3 © N w ©J.Q < w a o -ee| § H a a HH H O w £ £ O a o 3 o M 5 Cr g CP ® 3 a &5 © © o 5: " 3 f4 hQ g O e< A > 2 O ^^5 ST cd s asr &M1* ° ° a OT E> -» ►„5o g o a cn fc a -V. * » o L . _ ■ a io o’ S S’ WQ * ’ £, S; 2 , g cu Cl n 33 O ►_ >- R CD 8 3 . fo ►— ,►« CD < tZ a, a. a a* 2 er*q a >4 OB © Jr I 1 ^ o to g Cr 2 «+• £f cr S5 Tt S" VJ cr os a ° a go ^ 3, cp 3 o a S. j_p Cr. a © a, a, © Cf /• o a h* ^5*o © rts B cr a Isl £ a mq b © o Jr si a * * CD . £ g'tr © te a Cr 6 j »"g“ CP &D 3 S’'** u -3 g 7 g'S 5 £ so O BEtfEtICIVKA o o Tf 00 cm VO £ o CM z o co Ov CM iO < & < H < X < H , LL O O OO UJ H < C* CM Tf ^O —i CM SR CO # *R 00 © # £ tJ- »o p oi2 C 00 'Zjfr SJo & v- u S a3 2 Si o •<-> ”U vo ■+■> cm cS.-S-g o •o '-1 60- O IO So- 8 31 35 O cn 5 (3 — J >- C* < 5 EE u z u 03 o 2 C3 *- © a> M ■S ^ « 2 fl fc o S O o « O |45 a q_l C$ O © * g -2 1 IO SI § ° O Group 6. County, town, municipal, educational, re- Exempt ligious, charitable purposes within the state. <1 £ z o H < X < H _ U, 0 01 H < Ot do 0 §> ;d^ t LO ° O^CrJ- |5§^ 2 ^ vn a o X * ° > C'' - r^ S l ° £ o £ o 5 ^ © ft © O T 3 •£ O d £ 5 _ © nd+J'-tJ 2 d Oi 3 § ® « 3 * £ gft ft oa O c. w . ° ss •2 § £ § £ C. O O o © S o.XcP5 x o -2 *2 |3 Fh Fh © © X © n© G s « © G ^ +» ,G •ft* fcyn 0) W •g-s o Fh O GO Fh bfl © 2, &C IH T3 03 © a? i— i © X o Fh O Fh G £ o G c3 ph 2 8 S Fh © f J „ M . fi u h a j h-* S .fi s| © -a O N © x S” -rH £>'© 2 © 'H ^ Fh o Fh _ ts 03 M ° © J3 -M © © -fc? 03 © «H r— k -*P as ^ .C © ‘m k o Fh © .pH *53 * «w *53 CD T3 Fh ^ © fi H© ‘ftp Slu >> *2 o 5 W g o O «4H w‘E fn rl w 2 g £ 8 S §«S a o Fh © F H rG ® -4-i -G © +? Fh O m s Oh ^ P G 2 O O Group 6. Keligious, educational, municipal, charitable Exempt purposes within state. £ 10 o ®o ?o IhC o o ^ o 3 10 5 cT ^ <©■ ° a, £ M W P o ‘Si) 3 P o h-i q; M « I p 2 o O PQS 0 0 § « p 4) ’S <® “ $ _P ° O 3 0. P o P ^ P 0 Non-Resident — A ll property within the state subject to tax at above rates i/npjiG bniboaew EqnG£Tfi0D3f> BCJGUfjjrc* iGjigiongf* GjJjmfsrpjG 01 EXGiwbj: & o CM © co 9 => oS^ =» Q O00 VO 3 CO Z O H < X < H LL, O sr§ o ob\ O-oO^t CM 00 CM 'O 02 O o 02 b OOfcN «3°.CM > CXio ° gCM 8 3 in CM > U < 5 LU 01 z UJ 03 ^ rC •35 g> *02 [S o 03 d a E bO "C .3 S3 ai §>*8 *0 "S ° § Sfi 42 d on d "55 a> OJ CL, £ o £43 CO a, £ « 43 T © g rf* cm d f-< r© % -M — ° -g . +3 IO o a« ^ »— > rt >—• o PS £‘E o 03 £ I £ £ 6 H- ' M § « C O a O Group 6. Religious, educational, municipal, charitable purposes within state. o Return this book on or before the Latest Date stamped below. A charge is made on all overdue books. University of Illinois Library hf!U w 7 (o^o M32 \ Newcomb’s Inheritance Tax Charts ACCURATE AND CONCISE INFORMA- TION OF THE LAWS OF ALL THE STATES OF THE UNITED STATES, AND THE FEDERAL GOVERNMENT List of Corporations The majority of which are listed on the New York, Boston and Chicago Stock Exchanges, and the State they are incorporated in Price, $7.50 postpaid T. NEWCOMB, Publisher 43 CAMBRIDGE PLACE, BROOKLYN, N. Y. COPYRIGHT, 1920, BY T. NEWCOMB Press of J. J. Little & Ives Company New York, U. S. A. A A 5 * ^ INTRODUCTORY j. The inheritance tax was used in Egypt long before the Christian era. Twenty-seven years ago only six states in the United States were using it; to-day forty- five states have inheritance tax laws. It has been said by an authority, that the tax is not a tax upon property, but a tax upon the right of succession to property, which disposes of the objection that double taxation results. The laws of the various states in describing the matter contained in the charts are very clear and explicit, and they have been followed very carefully, copying each group, exemption, rate and amount exactly as they appear in the laws of each state. Non-resident taxation appears at the bottom of each chart. Following the charts are several pages devoted to a list of the leading corporations in the United States with the state or states they are incorporated in. This list is very valuable taken in connection with the charts; you will find a number of securities taxed in several different states. To Lawyers, Bankers, Trust Company officials, Investment Bankers and Brokers and all those whose advice is sought on investments or management and to those corporations selling their securities to the public, this book will be the most valuable in their library. Insurance men will find it of the greatest help in selling inheritance tax insurance. It is conceded by all thinkers that the sensible way to pay the inheritance taxes and so prevent a sacrifice of property is by means of life insurance. There will probably be no changes in the inheritance tax laws of the various states for several months, and when any changes are made we will be notified of them and will inform our subscribers, and will publish a revised chart of that state in which the changes have been made. November, 1920. J J i ^ • KJ -'«359 1 1 ks c u ALABAMA ARIZONA CO g © o H a £ © bJO^P 3 ^ d ,a ,T 5 © _ S d , _ JZ 00 l"l u & JB I W) .‘5 O fl*H fl o ° ®*£ «, ® Ph rt w>a.s -— 1 o s CO '"O 03 Q3 r^H 1^5 03 -M a © j§ S*H a 3 ° ® “ 03 ►» ,3 Q 03 ^ w > > fl s © 03 r2 ^3 f-^3 ^ £l« '•do >■ <* < u E u z u 03 M ^3 •o J TO $ 'S s . . a s 3 ^ a 03 », 03 O O jy ® £<* g o £ TO >73 C0 § ^ •a-S " £ ^3 . 03 r^J s_r ^ cl*h •S °£ « if 03 cS _, O «H 'w S H 3 03 O o '“a "H S.s fn 43 c 3 03 J h 03 l-l 03 tTrS - 7 * . ■*-> CO o CO t: 'o © ® . J 3 8 ^ -f +! 3 o p* >~> Qj ^ o if P ^ 2 TO S 3 0 a & fn 3 § ivfl'Sja o ‘43 io ° s 6 * T}H 03 U 2 O -o o pa ~ +z _ o 0> c3 pi j . : ° a g So o £ ^ ^ J S5° ^ Soqo-r 5 o H ^ g •€©■ ^ 03 S ■ io ~ jy B ° •g o Poo o o of ■€©• o QO o CO lO 03 o 03 IO lO p< s o x W 1 .GO HJ r-H r& c3 03 2 ^ C H a> >■ -2 03 ^ < 03 O q o w j>» E u z 2 -2 . .5 q 2 i— i a q LU W 03 ^ 03 DO 03 •s' 1- ' Rj T3 _ 03 o a . 1^ ^ 1-1 H 3®^ j§ -gfl Ph jo g< 03 g«!«0 o «§ g >S „ bo ® i *Q) C3 pi i ^4H o ° a 3 03 £ HO ^ fl § 03 2 03 -P R S ° s S o3 03 ® £ © p R § m o B S o B §* § ° o ai R O O q ® ® o ^ 03 +J « e3 jJ' O +3 rt Ph 50 lO 03 03 q 03 __ a* .2 £ 03 O R HO O '^5 P 03 r- 1 fc p 2 o 2 3 otl© S 09 - cq 10 s tT«H a o £ . O a £» £ rt s ^ § 2 5*3 3.0 © a *8 o ^.£2 ro «H « Hi ® O Q. _ I s ea ra a rp o *-• ^rS j o h » +3 a ,q c 3 -+-' pSTo pH U ^ P ^ d S & § cq O i— i Eh O H 5 O o £ fe- co 10 CO vS> t- v9> e 5 ' CO 10 >o ft £ H >* U < 5 LL w z U 02 c 3 ■£ § g •5 a . ftr^ dT H 3 «H g,£4 1*43 " ,&3 ^ ^ a. 5 -'S »T 3 03 3 ^ 5 U o ft«H O ■ 8 * * w fO 33 ^3 j_T fH -t^ c°2 8 * 3-5 »H _ 3 . o> *-< o ^ o £ . flrO 3 *2 § W - o rc! h §£ i-g A ® O “ <0 ®.S 2 ro ,j 3 ' h B'H L 0^0 ft *H a ^ & -2 'g as g o rH ft C 3 «$ o £*>*■£ Pn t>* P « o cs {h.s; ft°S . ffi %nd _L ^ S fl S'S « 73 2 m ,d 2,2 H -B _g H ,_T^ c$ Ph g 5 T3 . § P-. ^ O 3 Ci5 o +3 | ® «H «H ° ©4* . P fH oS fl ® ® s i 5 ■S'a CM Ph s ° ^ o o ® eo o fc ►» rtf P c3 -M C3 d d S P £ o P d P pd § m3 § ^ § O o o O o Non-Resident — P roperty within state (except shares in Delaware corporations) is subject to above taxation DISTRICT OF COLUMBIA FEDERAL FEDERAL ESTATE TAX Revenue Act of 1918 (Approved February 24, 1919) Bates of Estate Tax Act of 1918 Exceeding Blocks of net estate Not exceeding Amount of block (effective Feb. 25, 1919) Per cent. $50,000 $50,000 1 $50,000 150,000 100,000 2 150,000 250,000 100,000 3 250,000 450,000 200,000 4 450,000 750,000 300,000 6 750,000 1,000,000 250,000 8 1,000,000 1,500,000 500,000 10 1,500,000 2,000,000 500,000 12 2,000,000 3,000,000 1,000,000 14 3,000,000 4,000,000 1,000,000 16 4,000,000 5,000,000 1,000,000 18 5,000,000 6,000,000 1,000,000 20 6,000,000 7,000,000 1,000,000 20 7,000,000 8,000,000 1,000,000 20 8,000,000 9,000,000 1,000,000 22 9,000,000 10,000,000 1,000,000 22 10,000,000 25 1 1 The value of the Net estate shall be determined by : ’ ’ “Deductions in the case of resident estates are made from the value of the entire gross estate, wherever situated. (1) Funeral expenses. (2) Administration expenses. (3) Claims against the estate. (4) Unpaid mortgages. (5) Losses from casualty or theft. (6) Support of decedent’s de- pendents. (7) Other charges against the estate. (8) Specific exemption of $50,000! (9) In the case of decedents dying after December 31, 1917, public, religious, charitable, scientific, literary, and educational bequests.” Non-resident — No exemption and is taxable if any part of it is situated in the United States. FLORIDA BENEFICIARY GEORGIA CO vO b" 03 10 £ cm Z o £ CM 32 t- H < X $50,000 to $100,000 CM £ to $ o rH < H ^ © © o ° © u- \o"** cT g3 tO 2 5 o £ o <3 HH O tf o w o CO p CO ^3 P 1 P O 02 a) •+■> p, 5 03 o © o w ® o ^ o ® «o So 173 § of ° in' ,-. g o S 03 ^ © «g g •43 Ph 1*3 « P. GO *H O b§ 2 s © -P> Pi Ph o g P P -P> O 03 P © P^ r o is © .tn Pi P P O rg «H © oT ■p> 3 g| §-.& O' Non-Resident — All real estate and tangible personal property within state subject to above tax IDAHO 05 8-5; cq a* o & o K <1 P *-,.28 £§■»- 2a o .S o '§ o G O o I— ( ■ce- ft ,gl . rH ^ e | I °^f O 03 *H d> Ph a o M w > ^2 o .73 1-S a S n0 03 & &0 f-H ^ cS a> cd t? 0 £ JO) Q o g S3 d aS fO nO P 0) S' IG> o£© & U- *** $ H? KO o5« & ! m HI o £ §ri oo ffl O SO O 03 o <=>43 <0 O 'g O rH ° G o 5 PS M O § £ o ^ -M G ,_~ o G o G > O 03 *43 G *2 03 03 o 03 r“ G p, rt3 03 03 «G or a G .2 O 03 sea ft a ® G <> ^•2S Non-Eesident — All property within the state subject to tax at above rates INDIANA S o °1 O 10 S°S < < O §*« U fi(N S ^ oo P 1ZJ fe g 05 ° o 2 ^ o O Ph 2 £ 2 * fl o 2 d W Q -M >% Ph ^ o rid 3 Ctf ~ a P «H " °2 CD 2 3 » •H on ^3 •“ d -m bD P) 3 eS c$ d d «2 O d . d t-l r& ■ u < o L Z w z LU ca © cj ^ 5 r-H C$ © © © Pi ® Jr! ^ ® © ^3 £ o S a m o £s B 3 cO « «H oT-S ^ •rH O © £ ^ CO rQ fc 3 __ w ^3 a ^ » o ,£2 H 3 £ § g §WS o ft pi o M o © 04 _ o but © 3 5 1 03 cC o3 © ►fs & C3 H-> © np C Q £ © P © © P © n3 © © *a p a © « o £ «w a § ° oa © a -s P *J! g S «i£ eo Pi PU © O ^ |V> ^ p •as ^3 03 © o Pi ft rs ft w C3'S © .rH PH Pi Pi P 'P Pi s H a o Non-Resident — A ll property within the state subject to tax at above rates KANSAS O £ lO £ Z O H < X < H < LL O g 8 ® o® 10^0 u. & £ rH vP Tt< co lO £ m <1 ui <1 M 0X0 ° -je o o o ° o S4 »o x w" © 1— I t> -ee- ce -ee- vO CO o o o v o lO © s=! o £ Ph £ © >- jj E LU z UJ 03 tJ P oi P3 02 © o •5b P3 o © 'X * X 2 ~ Ph © «a *-« ‘-2 ° CJ .2 -2 © as a X o cs 33 c3 '£ © cS 3 X TfH ►» © 5 9 . t-t P* 02 Oj QJ © © p I g § 2 h,o ft \ Non-Resident — All property within the state subject to tax at above rates KENTUCKY Gi uo £ S* o £ >* M o P Eh & W M H < X < H (JL O w H HI 06 .O « iO-PQ Si- I e& Pi a3 a> bfi r-J © c3 o a> S3 £ J2 © s3 ~J3 . ®o h g c3 a> -5*3 pj © 5 g «H sB° •3 2° H g 3 © w ^ 43 o ..©S3 . S3 T3 23 ^ 43 -*f S3 fc § & 68 2 W3 “ c 3 O Ph a> . 3 & •ss be «H g © Co o c |=> Ph O S « 8 a 1C +5 o Ph _ §3 a o Education, charitable, public purposes within Exempt, state. Exemptions Group 1. Direct descendants or ascendants, wife, hus- If legacy is band. under $10,000 exempt LOUISIANA < X < tu O oa <1 £ < I— I CO OJ < Oi c o £ £ a> H cq 4S * 3 5 ° § ° o CQ a o • eo ce & o fl 'S £ a £ S/’ H § - § a .» o a -s ® 2 * ^ e-ls* ^: s ft O 2? *55 O TO 6 (u -m ^ ^ Ph > . -e -d 03 Ph^3 o «2 03 03 . *g s £qq Non-Resident — A ll property within the state subject to tax at above rates # MAINE QJ •* oa £ lO £ Z o H < X < ^ O © +-> Si- s' & rH - U < 5 E LU Z UJ CO Ph o c3 O ■+■> *H P *5 o jtf o ^ * 04 ©© n rt Hd § o o £ d o •+J s if ,P m o 10 .-g 3 & 5.8 g rP bfl o Non-Resident — All property within the state subject to tax at above rates MARYLAND Z o H < X < u. o Q Jzj <1 OJ f- < u >* < a Oh £ 1 C © T 3 d d o © § sis g Ms o CQ O Ht §3 o Non-Resident — All property within state except shares in “ordinary business corporations, ’ ' subject to above tax MASSACHUSETTS £ CO $ $ vP nO © CO VI Eh Eh W m !=> W o <1 m vi < S 5 O® rt 1C Q & i- 8- -u Q C^- to o o ,rH ^ o §fj JSo ® rg ^ ©, I— I rt O O d n-i o d Ci 00 kO vS> CO o o o ■€©■ Ci £ 00 vP CO £ lO o o o £5 © oT nO r-i d Oi s ^ © * >* d^ ft a -2 > & < 5 E LU z UJ Cfl © no a So ■+j - a 170 © 3 ^ 3 ft § ft tH O d no ft d •pg ,£* ^ © n© _ . 0 nO H iS« ffl ^ |D 0 ° 9 W d ! § o > 3 '43 ’ -g ft _r a o i g d to I « 1 <*_, © «H ’ o S o , fa. © t-i 1 1 ’ 0 | 15 - .8 C d © £ © a ) >-i .5 > °~73 ! © ~ © ^ ©.a . £ +5 a be 68 ■ ,SS M 73 B J § ^ c? ;f J ! O .3 ©no © © - ^ ft 8 o d o ^0 d nO d 4 * £i d ft r© o ft no © 'O -a la ft © 9 ft a © _ 12 tn 4j ’S3 d W ‘ II B Sg § o rJH O PL. >» P a § ^ O © “ rS « no *S ®g r®" ^ pQ on ».■§§ a, b ft O Non-Resident — All property within the state subject to tax at above rates MICHIGAN S- CO no z < < H ^ of m. -£A- £ 10 U £ T3 r^J ® ° © » JS If bJO iS O ftrd; O «W O o a'g'S'5 „ ^ o tT fl fH 5 ^ ®-g £.2^ 5 a « g> *n Sf -g5 5 2 ° 2 o ^2 T3 h S - T3 ^5 2 *3 oa £S fl - &-3g d O f-l 4-3 d ■3 •** d 'w d ° H o ©dm M -S o hH 02 O ° n! d*43 • ^ .2 dOQ -2 s a a r=! o fi o fn o O cs « rd d ft BO r2 03 ■i.9 S ” rd O O ft Non-Kesident — A ll property within the state subject to tax at above rates . / MINNESOTA > ■8 « § cl 03 3 '-J 05 fH d T? O d od 3 d Ph 3 ^ <0 S © d d r O d 03 ft g £ +j 4 S 03 T 2 T 3 fl » 2 b o ^ » d © 0 $ „ ft Jh d '31* sJ _- r B — ® >> O 0*3 gOflol^ O -*-> M 03 d « o d 2 173 rt e ® H •+* «fl o 23 «H ,Q d If © B O w g S* £ . ^3 CO .a o -js .. . O bCPrQ cl, 2 d ft o O ft* ^ be d ^ © O ■ Non-Resident — Property within state except such intangible property as money on hand or deposit, shares of stock, bonds, notes, etc., subject to tax at above rates MISSOURI oo 10 uo O S- cq CD CO CD o sS§ 2 zr Co ^ O m °~rQ £ O lO 2 ID ^ H 3 hS o -w-hr! o o ID S u cci 3 a a © ~ 02 O -M DO f-h « "-• rO CO _ © 'S o 3 £ A 05 02 0 r © 02 .a D 02 ■— ' «H «s| §a° •S f0 ^ - 02 -g O'OS ° ^J -2 a III TJ 03 T3 o \ © © (H -m a 02 Q cq © O HJj Ph o m * o o © . H T3 a CCS fH be fH o 02 t_ Fh o © fO © rS f© bd fH 4r c3 a a © g =2 f0 T3 ** -tJ a o co‘ Ph P § o w ffl S 8 < § o O o . o Religious, scientific, charitable, benevolent Exempt purposes within state. MONTANA Z o H < X < LL © vO lO <1 Eh O a IU H < fl « 2 o 02 ° w © *o M O © <&■ +3 +3 o-^9 i_r t» c3 Z ®,c 02 O © O M 3 ts A O -si fl o % * ^ o- ho d a w o ,H ■■S 58 a 3*J -g-M . a .s « o -tf C3 HO S a _. © o ~ © nd cn . Ph © £ • 0 HO I** £ HO § H ® S -m ;0 •JH & O O *h r© © © *H hO £ ! o fl Safi'S * 11^2 © cq £ o Pn P 1=3 g<3 K o Non-Resident — A ll property within the state subject to tax at above rates NEBRASKA 0 % ^ & & CO c M <72 PS pq H « .2 O 3 -M O CL © .2 | a 55 * 92 -£ © CD C3 5 ° «W £ tT'w © < C3 o 1-5 'O © © -i-i © ^ ^ fe ■+e © © 15 rt © © 2 w % CS © ^ © n3 ~ ® bO'H © .73 ^3 © ccS © g 2 PI 92 ^ " rt o ^ ^ ° „ o I© r<2 £ o PL, — o ^ M ^ o Non-Resident — All property within the state subject to tax at above rates NEVADA b-' O 00 CO C5 CO \o oo o <1 Q > > Q, « O C23 CM OQ 0 ,SoJ !°-s§® '^L o •> © Vi m 2 'H co ‘5 o ° «■ i> 'O E « © vja io 3 no C5 £) bXD 12 .9 £ rB O P s'-S n OJ ^ cS §3 *8 3 9 3 § w s s o w w g m S o i no no d § M M o be M M a M o O • «H 03 M M £ O 1^3 CS d ^ A £ d rP rrj o a E £ PQ S m a UO o Ph ►» P> C g <1 « O Non-Resident — A ll property within the state subject to tax at above rates NEW HAMPSHIRE yO 10 g\8S S & H tf ri s 8 O B CO Ph yO lO ^ ^rH Cfi S 1 - c* LU z UJ 03 a> ^ PS © cj i . r- ,P P «H L< O TO 5 oP h BO . © © p i CS £ s p Ip © ps oo -l rn © P f-1 s aS ^ »H fl © o o P*S * © bX) S 'S P PS 08 aS -*f *^2 PS ^ A) © „ S ^ ^ © g< fl.3 * "~ l k. *h P O M ?H O © M P2 ■** © . W bfi;S "S S g^© rg ► 'S P © O'H p ® 05 O .£5 T3 PS N fH P ^ p £ § ° O T3.-S §a be'm P . a 4__j ■ u < 5 E UJ z UJ 03 P £ pa o a g'-S S * «H o ft cj |f I s 0) QJ «H +» >13> ?! •1 * § ~«H rP fn o rs -I P ^ C3 rt Ph 2-° 1-9 3 PQ CO o B & o •a. M.S Non-Kesident — A ll property within the state subject to tax at above rates < NORTH DAKOTA i- ^ 5 T* CD O 3 3 05 *£u 3 g,3 2 5.-S .3 3® ' _< S «H df .° «W 73 03 ^ ' I p £ 3 co *s hJ' r-< pj 'TS 3 g.8 g 3 &--3 3 ° § fi« * C5 ^ ® f-. -t i 05 r3 .3 b£) ;£ 3 05 Cd «H O «H O -M 3 n3 * S 'v cS 3 32 05 02 05 3 03 .3 Q5 ' J “i ^ Fh K ° ° 3 Q c 05 . ^ O CO uit 2 n S M O Fl H-> O 3 . k co* 2 3 77 Q5 (U o ® t-, £7 05 H Jh (n 8*3 O 2 * p3 05 * 8:3 % *5 i's o ^ ° T3 ® 2 „ O . Fh . 05 Fh tH _H 05 H .3 Ph o +» P S O gms o lO O Ph P 3 § ^ O ,3 3 P3 3 h3 05 oT 2 ® ^3 CD .3 PH .sps p © § o Non-Resident — All property within the state subject to tax at above rates BENEFICIARY OHIO $ £ oo lO » O !'r3o n « O fH ! Scoi3 : §■» © £ o> 00 £ a o £ & a © X H ® S3 ft g o ^ ce g 2" © £ -M - a ^ c3 . a t 3 -g a a ^ pO © © M U a 3 CO © Ja © © 2 c3«H ^ a ° o .a +» at § k-S'S © -a ^ £TI * ►* 03 'N § a .9 o |W) |8 p S ffl r*g 1 ° ! ^ JS pO 00 a © ra be _t 3 - a£ O fe 50 s 18 .§ «H © o a o & & § £ Ph s M w fg i &_ © C3 rO O o3 o ^ ^ u o 'H ^ •£ OJ £ hfi d> P 1? •2 1 -M 03 O 2 s © *£ ££ 8 hH Ti O ti c3 § m* o pk to a 2 «! .•53 a * ES +* th* .2 p c -SPa r h 4J & © • pH § « * O Non-Resident — All property within the state subject to tax at above rates OREGON £ H < X < H U. o & OJ & in \S> o eg £ o ca £ w v o e- o rH 00 O o H tf O LU H < £ rH ®o 8 ^ & iol ^ & d ^ d~d ^ 00 T* • u < o EE w z tu CQ £ -v> a> 03 O O O d S n o S 3 . - 'o’fs ©i Cl, P £ ~ O rH rH CO o pL, p Pi Tji Ph P t> b 03 e ° 1 o O 03 O ffl § O © 03 P< Non-Resident — A ll property within the state subject to tax at above rates PENNSYLVANIA Z o H < X < H _ £ cq <1 UL o ft < > m H < U l* m ft ft H PM £ to a o £ > u < 5 E u z UJ CO 6 Ch t* © © r3 O rO cn' o QQ o Non-Resident — All property within the state subject to tax at above rates RHODE ISLAND Q c p m 8°; &■ \ So| ^ I a ^ K Q O w Si s n3 t3 o «H H ^3° 3 3 g ^ £ go te « © S -2 o P . -n H fH ^ --d 2 m fl ■€©• a> o o S=s Cl On a ® M H ^ o ^ O IS ,2 be rs ^ _. ° £ rg S 4 fe © rrt ^ «H P lT 2 03 ^S'g'S g'ss gUa c§ S ° d p< *T “ 'S rH O Q C^ c£-S b ►» P rt § <1 p „ t 3 o § ° O S|& c3 ° „ t> © O ^ rQ r-H qj g -82 ©op '43 o o -£ ,,H P Ifi . *rH rH f-( r< •5 og Ph ~’te © K ^ Co > p -+J “ I a I os o « •8 £ 00 (M CO o o iH CM CM £ CO Oi CM v5> v© lO lO £ -ch CO oo H O « < Q H Eh P O U1 u H < & o & CM CO r-H ?H Q ci oo «o ® 4-s o N ^ .a so ®§. J « fO +3 2 £ T*H O o CM ■€©■ LO LO 02 ® a a ■£ ® fc ra I ^ n © 53 'S ® .9 © M re? O a ?h rp o ,n •£ « 02 C2 'O a g> P W) ^•g 2 £ 3 ° •r 3 0 M . 1 s H » P P o <3 © >r q ■&* © P c3 p .9 M3 s-s §•"3 P s’ 3 is o oS # ^rS ~ p -9 co ® Pm ,jQ P P ^ P .9 §fiS¥ © County, township or municipal purposes Exempt within state. TENNESSEE $sf ^ £8 ^ L| * 5 >n CO H H 02 02 H £ a H H Io| o +> © Q.IO e <*< % & cj O fto « §§fl® « © S ® ftf ^ § -u ft s o> X W CS r^J tj 3 © © f-i -r S 'o -M oT ^ Ph § « w * o' Ph "o ^ 0 (U t>> U5 Ph §3 g "3 o> P3 h> « 0 5 PS ^ P a § < O PS 6¥ 0 O O 0 Non-Resident — All property within the state subject to tax at above rates BENEFICIARY UTAH H $ »o Z O H < X Non-Resident — All property within the state subject to tax at above rates VERMONT $ 10 10 £ lO Eh 5zj O a * H > u H 10 £ i© vO lO © a o fc & a © M H >- U < 5 LL u z w CQ 1 ° &1 '©''g .73 © A -a © 73 _ .73 c3 rd 2 © .g c3 1-1 73* £ 73 C3 r© O «3 -73 © r© O © . Qj *H © O 4> CQ r£ r cT’ r 3 73 © ,3 ft © s o © s i ft c ®7 73 i- *3 * 5S. P C3 2 IV 51 ^ -+■ fafi £ I © < Non-Resident — All property within the state subject to tax at above rates WASHINGTON S®. ^ 10 ao 1 £ £ to « w < & © © 2 ° £ g H s ° 2 ^ i ^ S o £ © & ft • f-T c3 T“H « . -4-S eo o Tti Oh £ ®" . © Oh Oh Oh {3 oo P « P g Ph § 03 § ® O 03 ^ § o o O o c 6 © £ H cS I o I . © ® 'S s o sr _ ft Er.2 © m s Non-Resident — All property within the state subject to tax at above rates WEST VIRGINIA vP eo vP 05 vP >o £ t- eo £ eo CQ O- £ 10 > Eh Xfl H £ > o w o !§ a§ 3 o' £>■ rH O f "H © o o fc © x ^ n* B o c3 -u o cn 1 | ■O § -T 3 p3 Ph o.S 5 ^ ft, ° W\J r-< 2 Sh p ►C £ p w! o p m £> r-> ^ o M o ms § ^ 8 H o O o o 8 Non-Eesident — All property within the state subject to tax at above rates WISCONSIN o E w Z o 10 $ no £ no 00 £ ca 10 in C© Ci vS> ©a vO lO ^ ^ ^ T*H <© GO £ © > o P2 <3 e3 I o fc HH m a o o 02 hH £ LU H < Ctf 04 < 5 E 0J z UJ CO m2 Ph Ph © O Ph © © '■p H-> rj s © © 53 P2 •s M Ph O 03 ^3 ca g> be .-c ^3 3 «H *5 o ^ «H Ph © A HH> C3 © © A Ph © #,H s"* 55 '73 ^ «H ^ Ph o Ph _ HH> c<3 | P o .So® ~ a g ° g PH “ © «H © . Ph Ph © ©~ ~.2 jy no _ > •'rt oS ^ ^3 © ts © 'So ^ PH^ •£ © t» . ^ „ © 03 fp Ph °*p © ° HJ rt r © j* *h 5n Oh |£§ CQ Oh ,£3 ° OcS co Oh 2 5 O 03 . ^ rrl . . P *H • H P Ph © w ^ s o Oh « £ § « S o T3 s C® (h bD pH © rO i* :p g ® S «H be o * P Ph © O W g o no o Oh P (=1 o Group 6. Religious, educational, municipal, charitable Exempt purposes within state. WYOMING Z o JZJ HH s H < X < U- o UJ H < U eg o >< £ £ iO o * r «H >- < 5 E UJ z UJ Cfi CO h CD eg Oh P © o ►» < Non-Eesident — A ll property within the state subject to tax at above rates CORPORATIONS AND STATE INCORPORATED IN State State Corporation Incorporated in Corporation Incorporated in A Amer. Lgt. & Traction New Jersey Aberdeen & Rockfish R. R. North Carolina Amer. Linen Co. Massachusetts Acker, Merrill & Condit Co. New York Amer. Linseed Co. New Jersey Acme Tea Pennsylvania Amer. Loco. Co. New York Adams Exp. New York Amer. Malt & Grain Co. Delaware Advance-Rumely Indiana Amer. Mfg. Co. Massachusetts Adventure Copper Michigan Amer. Pneumatic Delaware A Etna Explosives New York Amer. Power & Light Maine Ahmeek Mining Michigan Amer. Radiator New Jersey Air Reduction New York Amer. Railways New Jersey Ajax Rubber New York Amer. Railway Exp. Delaware Alabama Gt. Southern Alabama Amer. Safety Razor Corp. Virginia Albany Southern R. R. New York Amer. Screw Rhode Island Albany & Susq. New York Amer. Sewer Pipe New Jersey Alaska Gold Mining Maine Amer. Ship & Com. Corp New Jersey Alaska Junior G. M. West Virginia Amer. Shipbuilding New Jersey Algomah Mining Michigan Amer. Smelt. & Ref. New Jersey All Am. Cables, Inc. New York Amer. Snuff New Jersey Allis-Chalmers Delaware Amer. Soda Fountain Maine Allonez Mining Michigan Amer. Spirits Mfg. Co. Amalg. Sugar Co. Utah Amer. Steel Foundries New Jersey American Agri.-Chem. Connecticut Amer. Sugar Ref. New Jersey American Bank Note New York Amer. Sumatra Tob. Georgia American Beet Sugar New Jersey Amer. Tel. & Cable New York American Book New York Amer. T. & T. Co. New York Amer. Bosch Magneto New York Amer. Thread Co. New Jersey Amer. Brake Shoe & Foun. Delaware Amer. Tobacco Co. New Jersey Amer. Brass Connecticut Amer. Type Founders New Jersey Amer. British Mfg. New York Amer. Woolen Co. Massachusetts Amer. Can Co. New Jersey Amer. Wholesale Corp. Maryland Amer. Car & Foundry New Jersey Amer. Writing Paper New Jersey Amer. Chicle New Jersey Amer. Zinc Co. Maine Amer. Cities New Jersey Ames Shovel & Tool New Jersey Amer. Coal New Jersey Anaconda Cop. M. Montana Amer. Cotton Oil New Jersey Ann Arbor R. R. Michigan Amer. Druggists New Jersey Arizona Commercial Mining Maine Amer. Drug Synd. New York Arkwright Mills Massachusetts Amer. Express New York Arlington Mills Massachusetts Amer. Glue Massachusetts Armour & Co. Illinois Amer. Hide & Leather New Jersey Arnold Mining Michigan Amer. Ice New Jersey Assets Realization New Jersey Amer. Inter. New York Associated Dry Goods Virginia Amer. La France Fire Eng. Co. New York Associated Oil California State Corporation Incorporated in Atch., Top. & Santa Fe Kansas Atlanta, Birfii. & Atlantic Georgia Atlanta, Charlotte Air Line Ga.,S. C.&N. C. Atlanta Gas Lgt. Co. Georgia Atlantic Coast Line Virginia Atlantic Fruit Delaware Atl. Gulf & W. I. S. S. Maine Atlantic Mills Rhode Island Atlantic Mining Michigan Atlantic Refining Pennsylvania Atlas Port. Cement Pennsylvania Atlas Powder Delaware Automatic Weighing Machine New York Austin, Nichols & Co. Virginia Auto Sales Corp. New York Babcock & Wilcox New Jersey Baker (Walter) Co. Massachusetts Balto. & Ohio R. R. Md. & Va. Bangor & Aroostock Maine Barnard Mfg. Massachusetts Barnet Leather Co. Delaware Barrett Co. New Jersey Bates Mfg. Maine Batopilis New York Bay State St. Rwy. Massachusetts Beech Creek R. R. (N. Y. C.) Berkshire Cot. M. Co. Massachusetts Bethlehem Motors Delaware Bethlehem Steel New Jersey Bigelow Carpet Massachusetts Bingham Mines Maine Birmingham R. L. & P. Alabama Bliss, E. W. Co. West Virginia Booth Fisheries Delaware Booth Mills Massachusetts Borden's Farm Prod. New York Borden Mfg. Massachusetts Borne, Scrymser Co. New Jersey Boston & Albany R. R. Massachusetts Boston & Lowell R. R. Massachusetts Boston & Maine R. R. Mass., Me. & N. H. Boston & Montana Montana Boston & Montana Delivery New York Boston & Prov. R. R. Massachusetts Boston & Worcester Massachusetts Boston Belting Co. Massachusetts Boston Duck Massachusetts Boston Elevated Massachusetts Boston, Revere Bch. & Lynn Massachusetts Boston Suburban E. Massachusetts Boston Wharf Massachusetts Boston Woven Hose Massachusetts State Corporation Incorporated in Braden Cop. Min. Co. Delaware Brill, J. G. Co. Pennsylvania Brooklyn Edison New York Brooklyn Rap. Tran. New York Brooklyn Union Gas New York Brown Shoe New York Bruns T. & R. R. Sec. Georgia Buckeye Pipe Line Ohio Buf ., Roch. & Ptsbg. N. Y. & Pa. Buf . Gas Co. New York Buf. & Susq. R. R. Pennsylvania Burns Bros. New Jersey Bush Term. Co. New York Butte & Superior Min. Arizona Butte Ballaklava Arizona Butte Cop. & Zinc Maine Butterick Co. New York C a ddo Central Oil & Ref. New York Cahaba Coal M. Co. (U. S. Steel) Calumet & Ariz. Arizona Calumet & Hecla Michigan Calif. Packing New York Calif. Petroleum Virginia Cambria Steel Pennsylvania Canada Southern (N. Y. C.) Canadian Pacific Ry. Canada Car Light & Power Maine Carolina, Clinch & 0. Ry. Virginia Case ( J. I.) Thr. Mac. Wisconsin Centennial Cop. Michigan Cent. Coal & Coke Missouri Cent. Dist. Telo. (A. T. & T. Co.) Cent. Foundry Maine Cent. Leather New Jersey Cent, of Georgia Georgia Cent. R. R. & Bnkg. Co. of Ga, . Georgia Cent, of N. J. New Jersey Cent. Pacific R. R. Utah Cent. S. Am. Tel. New York Cent. Vermont R. R. Vermont Cent. W. Va. West Virginia Cerro de Pasco Corp. New York Certain ’-Teed Pr. Maryland Chalmers Motor New York Chapman Valve Massachusetts Ches. & Ohio R. R. Virginia Chesebrough Mfg. New York Chevrolet Motor Delaware Chicago & Alton Illinois Chi., Bur. & Quincy (G. N. R. & N. P. R.) 111. Chi. & E. 111. R. R. Illinois Chi., Ind. Coal Ry. (C. & E. I. R.R.) Corporation Chi. So N. W. R. R. Chi. Elev. Ry. Chi., Gt. Western R. R. Chi., In. So. L. Chi. Ju. Rys. & Un. Stckyds. State Incorporated in 111. & Wis. Illinois Illinois Indiana New Jersey Chi., Lk. Sh. & Eastern (U. S. Steel) Illinois Chi., Mil. & St. P. R. R. Wisconsin Chi. Pneumatic Tool New J ersey Chi. Rys. Illinois Chi., R. I. & P. R. R. 111. So Iowa Chi., St. P., M. & Om. Wisconsin Chi. Telephone Illinois Chi., Terre Haute & S. 111. So Ind. Chi. & West Ind. Illinois Chi. Un. Station Illinois Chi. Utilities Maine Chicopee Mf g. Massachusetts Childs Co. New York Chile Cop. Delaware Chino Cop. Maine Gin., G. & E. Ohio Cin., Ham. & Dayton R. R. Ohio Cin., San. & Cleveland Ohio City & Surb. R. R. (Balto.) Maryland Cities Service Delaware Clearfield Bit. Coal Pennsylvania Cleveland, C. C. & St. L. Ohio & Ind. Cleve. Sht. Line (N. Y. C.) Cleve., Lorain & Wheeling (B. So O.) Cleve. & Pittsbg. (Penn. R. R.) Cluett-Peabody New York Coco Cola Co. Delaware Colonial Oil New Jersey Col. Fuel So Iron Co. Colorado Col. So Hocking Val. (C. & O. R. R.) Col. & Toledo R. R. (B. & O.) Col. & Southern Colorado Columbia Graph. Mfg. Co. Delaware Columbia G. & E. West Virginia Columbus Gas Co. Ohio Commercial Cable (Mackay Co.) Commonwealth Edison Comp. Tab. Rec. Co. Comstock Tunnel Co. Concord & Clearmont Concord So Montreal Concord & Portsmouth Con. G. E. L. & P. of Balt. Conn. & Passumpsic Rys. Conn. Mills Co. Conn. Rwy. So Lgt. Conn. River R. R. Con. Cigar Corp. Illinois New York New York New Hampshire New Hampshire New Hampshire Maryland Vermont Massachusetts Connecticut Massachusetts Delaware State Corporation Incorporated in Con. Coal Co. Maine Con. Coal of Maryland Maryland Con. Gas of N. Y. New York Con. Inter. Callahan M. Arizona Con. Tobacco Co. (Am. Tob. Co.) Contact Copper Michigan Continental Can Co. New York Continental Candy Co. New York Continental Insurance Co. New York Continental Mills Maine Continental Motor Virginia Continental Oil Colorado Copper Range Michigan Corn Prod. Ref. New Jersey Cosdon Oil & Gas Delaware Cramp & Sons Pennsylvania Crescent Pipe Line Pennsylvania Crex Carpet Co. Delaware Cripple Creek Central Maine Crucible Steel New Jersey Cuba Cane Sugar Co. New York Cuba R. R. Co. New Jersey Cuban Am. Sugar New Jersey Cudahy Packing Co. Maine Cumberland Pipe Kentucky Cumberland Power & Lgt. Maine Cumberland Tel. & Tel. Kentucky Curtiss Aero New York Daly-West Colorado Dartmouth Mfg. Massachusetts Davis, Daly Copper Maine Danis Mills Massachusetts Danison Chem. Co. Maryland Dayton L. So Power Ohio Deere So Co. Illinois Del. So Hudson R. R. New York Del., Lack. So West. R. R. Pennsylvania Del. River R. R. So Barge N. J. & Pa. Denver Gas So Elec. Colorado Denver & R. G. R. R Col. & Utah Denver Cn. Trmy. Co. Colorado Detroit, Hillsdale & So. Westn. (N. Y. C.) Detroit Edison Co. New York Detroit So Mack. Ry. Michigan Detroit City Gas Co. Michigan Detroit United Rwy. Michigan Detroit River Tunnel (N. Y. C.) Diamond Match Illinois Distillers Securities Co. New Jersey Domes Mines New J ersey Douglas (W. L.) Shoe Massachusetts Draper Co. Maine State Corporation Incorporated in Driggs-Seabury Ord. Delaware Dul., Missabe & Nor. Ry. (U. S. Steel) Minn. Dul. & Iron Range (U. S. Steel) Minnesota Dul. S. Shore & Atlantic Michigan Dul. Superior T. Connecticut Dupont (E. I.) Powder Co. Delaware Durham Hos. Mills North Carolina Dwight Mfg. Co. Massachusetts Fi ast Boston Co. Massachusetts East Butte Arizona Eastern S. S. Maine Eastman Kodak New Jersey Edison El. 111. of Boston Massachusetts Edison El. 111. of Bklyn. New York Edmund & Jones Corp. New York Edwards Mfg. Co. Maine Electric Bond & Share New York Elec. Storage Battery New Jersey Elgin, Joliet & Eastern (U. S. Steel) Illinois Elgin Watch Co. Illinois ElkhornCoal West Virginia Emerson, Brantingham Co. Illinois Endieott, Johnson Corp. New York Equitable G. L. Co., N. Y. (Con. Gas) Erie R. R. New York Erie & Pitts. R. R. Pennsylvania Essex Co. Massachusetts Eureka Pipe Line West Virginia Evansville & Indpls. (C. & E. I. R. R.) Evansville & Terre H. (C. & E. I. R. R.) Everett Mills Massachusetts F airbanks Co. Fairbanks (E. T.) & Co. Famous Players Corp. Farmers Loan & Trust Co. Federal M. & Smelt. Fischer Mfg. Co. Fischer Body Corp. Fisk Rubber Co. Fitchburgh R. R. Flint Mills Florida East Coast Ry. Ft. Smith Lgt. & Trac. New J ersey Vermont New York Delaware Massachusetts New York Massachusetts Mass., N. Y., N. H. & Vt. Massachusetts Florida Arkansas Fore River Shipbuilding Massachusetts Ft. Worth & Rio Grande (St. L., San F. R.R.) Ft. Worth & Denver City (Col. &Sou. R.R.) Franklin & Tilton New Hampshire Franklin Co. Maine Franklin Mining Michigan Freeport Texas Co. Delaware State Corporation Incorporated in G alena Signal Oil Pennsylvania Galveston-Houston Co. Maine Gal., Houston & Hend. R.R. Texas Gaston W. & W., Inc. New York Genl. Am. Tank Car New York Genl. Asphalt New Jersey Genl. Baking Co. New York Genl. Chemical New York Genl. Cigar New York Genl. Electric Co. New York Genl. Motors Delaware Genesee River R. R. (Erie R. R.) Georgia Rwy. & Electric Georgia Giant Portland Cement Delaware Gillette Safety Razor Delaware Giroux Con. Mines Delaware Gold & Stock Tel. New York Goldfield Con. Wyoming Goodrich Co. New York Goodyear T. & R. Ohio Gorham Mfg. Co. Rhode Island Gosnold Mills Massachusetts Granby Con. Mines, Smelt. & Power B. Col. Granite Mills Massachusetts Gray & Davis Massachusetts Great Falls Mfg. Co. Maine & N. H. Great Falls Power (Montana Pwr.) Great Falls Power (N. J.) New Jersey Great Northern Minnesota Green Bay & Westn. Wisconsin Greene Cananea Cop. Minnesota Grinnell Mfg. Co. Massachusetts Guantanamo Sugar New Jersey Gulf, Mobile & North. Ala., Miss. & Tenn. Gulf & Ship Isl. R. R. Mississippi Gulf States Steel Delaware FJackensack Water New Jersey Hamilton Mfg. Co. Massachusetts Hancock Con. Mining Michigan Harbishaw Elec. Cable Delaware Harbison-Walker Pennsylvania Hargraves Mills Massachusetts Harmony Mills Massachusetts Hartmann Corp. Virginia Hart, Schaffner & Marx New York Haskell & Barker New York Havana Elec. R., L. & P. New Jersey Hedley Gold Mining Delaware Helme (G. W.) New Jersey Helvetia Cop. Min. Arizona Hendee Mfg. Co. Massachusetts State ‘ State Corporation Incorporated in Corporation Incorporated in Heywood Bros. & Wakefield New Jersey Johns-Manville New York Hill Mfg. Co. Maine Joliet & Chic. Illinois Hocking Valley Products West Virginia Jones Bros. Tea New York Hocking Valley R. R. Ohio Jones-Loughlin Steel Pennsylvania Homestake Mining California Kanawha & Hock. Val. Coal Hood Rubber Co. Massachusetts Ohio Houston Belt & Ter. R. Texas Kanawha & Mich. Ohio & W. Va. Houston Oil Co. Texas Kansas City, Ft. S. & M. Kansas Hudson Co. New Jersey Kansas City, Mex. & 0. Kansas Hupp Motor Virginia Kansas City Ry. New Jersey Hulburt Motors New York Kansas City Southern Missouri Hydraulic Steel Ohio Kansas City Term. Missouri X llinois Brick Co. Kayser (Julius) & Co. New York Illinois Kelly Springfield Motor Tr. Ohio Illinois Cent. R. R. Illinois Kelly Springfield Tire New Jersey Illinois Pipe Line Ohio Kelsey Wheel New York Illinois Steel Co. (U. S. Steel) Kennecott Copper New York Illinois Traction Maine Keokuk & Des Moines Iowa Independent Brewing Pennsylvania Kerr Lake New York Indian Ref. Co. Maine Keweenaw Cop. Michigan Indiana, 111. & Iowa R. R. (N. Y. C. R. R.) Keystone Telephone New Jersey Indiana Steel Co. (U. S. Steel) Kresge Co. Michigan Ingersoll-Rand New Jersey Kress & Co. New York Inspiration Con. Cop. Maine Keystone T. & R. New York Interborough Met. New York Kings Co. E. L. & P. New York Interborough Rap. Tran. New York Kirby Lumber Texas Inter. Agri. Corp. New York Inter. Button Hole Maine La Belle Iron Wks. West Virginia Inter. Con. Corp. New York Laclede Gas Missouri Inter. Cont. New Jersey Lackawanna Steel Co. New York Inter. Cotton Mills Massachusetts Lake Copper Michigan Inter. Great Northern Texas Lake Erie & West. Illinois Inter. Harvester Co. New Jersey Lake Superior Corp. New Jersey Inter. Mer. Marine New Jersey Lake Torpedo Boat Maine Inter. Motor Truck New York Lancaster Mills Massachusetts Inter. Nickle New Jersey Lanett Cotton Mills Alabama Inter. Paper New York Laselle Cop. Michigan Inter. Port. Cement Washington Laurel Lake Mills Massachusetts Inter. Power & Trans. Co. New York Laurium Mining Michigan Inter. Salt New Jersey Lawrence Mfg. Massachusetts Inter. Silver New J ersey Lee Rubber & Tire New York Inter. Smelt. & Ref. Montana Lehigh Coal & Nav. Pennsylvania Inter. Steam Pump New Jersey Lehigh Valley R. R. Pennsylvania Inter. Traction New Jersey Lehigh Valley Coal Sales New Jersey Invincible Oil Corp. Oklahoma Liggett & Myers Tob. Co. New Jersey Iron Products Delaware Lima Loco. Virginia Island Creek Coal Maine Lincoln Tel. & Tel. Nebraska Island Oil & Trans. Virginia Loft, Inc. Virginia Isle Royale Copper New Jersey Loew ’s Theatres, Inc. Massachusetts J acksonville Traction Long Island R. R. New York Massachusetts Loose- Wiles Bis. New York Jeffsn. Clearfd. Coal & Ir. Pennsylvania Loraine Mfg. Rhode Island Jewell Tea New York Lorillard (P.) Co. New Jersey State • State Corporation Incorporated in Corporation Incorporated in Louisiana & Ark. By. Arkansas Minn., St. P. & S. S. M. B. B. Louisville & Nashville B. B. Kentucky Mich., Minn., N. D. & Wis. Louisville By. Co. (L. & N. B. B.) Miss. Cent. By. Mississippi Lou. So Jeffer ’ville Bdg. Co. Ind. So Ky. Miss. Biver Power Maine Lowell Bleachery Massachusetts Mo., Kan. So Tex. B. B. Kansas Luther Mf g. Massachusetts Mo. Pacific B. B. Missouri Mitchell Motors New York M ackay Co. Massachusetts Mobile Elec. Alabama Magna Cop. Maine Mobile So Birmingham B. B. Alabama Maine Central B. B. Maine Mobile & Ohio B. B. Alabama Mallinson & Co. Delaware Mohawk Mining Michigan Manati Sugar Co. New York Moline Plow Illinois Manchester & Keen (B. & M.) Massachusetts Monongahela Val. Traction W. Virginia Manchester & Lawrence New Hampshire Montana Power New Jersey Manhattan Beach Co. New York Montgomery, Ward & Co. New York Manhattan Elec. Supply Massachusetts Mortgage Bond Co. New York Manhattan By. of N. Y. New York Morris & Co. Maine Manhattan Shirt Co. New York Morris & Essex B. B. New Jersey Manomet Mills Massachusetts Mother Lode Cop. Mines Delaware Manila El. By. & Lgt. Connecticut Mullins Body Corp. New York Manf rs. Lgt. So Heat. Pennsylvania N arragansett Mills Marconi of Am. New Jersey Massachusetts Marlin -Bockwell New York Nashewena Mills Massachusetts Martin-Parry Delaware Nashua So Lowell B. B. Mass. So N. H. Mass Consol. Michigan Nashua Mf g. Co. New Hampshire Mass. Cotton Mills Massachusetts Nash., Chat. & St. Louis By. Tenn. Mass. Gas Massachusetts Charters Ala. and Ga., oper. priv. in Ky. Mass. Mills in Georgia Massachusetts Nat. Acme Co. Ohio Mathieson Alkali Virginia Nat. Biscuit Co. New Jersey Maverick Mills Massachusetts Nat. Carbon New York Mexican Northern By. New York Nat. Cash Beg. Ohio Maxim Munitions Delaware Nat. Cloak and Suit New York Maxwell Motors Delaware Nat. Conduit and Cable New York May Dept. Stores New York Nat. Enam. and Stamp. New Jersey Mayflower Mining Michigan Nat. Fireproofing Pennsylvania McElwain (W. H.) Co. Massachusetts Nat. Lead New Jersey Mergenthaler Linotype New York Nat. B. B. of Mex. Utah Metro. East Side By. Illinois Nat. Starch New Jersey Metro. Street By. New York Nat. Surety Co. New York Metro. West Side El. Illinois Nat. Transit Pennsylvania Mexican Petrol Delaware Nat. Tube Co. (U.S. Steel) Mexican Northern By. New York Naumkeag Steam Cot. Massachusetts Mexican Tel. So Tel. New York Nevada Con. Copper Maine Miami Cop. Delaware Newark Cons. Gas (Pub. Ser. Cor.) Michigan Cent. B. B. Michigan New Arcadia Michigan Michigan State Tel. Co. Michigan New Central Coal West Virginia Middlesex Co. Massachusetts New England Nav. Connecticut Middle States Oil Delaware New England T. So T. New York Midvale Steel So Ord. Delaware N. E. Cot. Yarn Massachusetts Mil. Elec. By. So Lgt. Wisconsin New Jersey Zinc New Jersey Mil. Gas Lgt. Co. Wisconsin New Indria Quicksilver Wyoming Minn. & St. Louis B. B. Iowa & Minn. N. 0. Terminal Louisiana Minn. Genl. Elec. New Jersey N. 0. By. So Light Louisiana State State Corporation Incorporated in Corporation Incorporated in N. O., Tex. So M. Louisiana Old Colony Copper Michigan N. Y. Air Brake New Jersey Old Dominion Maine N. Y., Bklyn. & Manh. Beach New York Ontario Power Niag. F. Canada N. Y. Central R. R. 111., Ind., Mich., N. Y., Ontario Silver Min. California Pa. and Ohio Oregon & Cal. R. R. 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