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FEDERAL RESERVE BANK
OF NEW YORK
Fiscal Agent of the United States

r
Circular No. 2 6 3 4 , June 4, 1943
U Reference to Circulars Nos. 2626 and 2627.

FOREIGN FUNDS CONTROL
Reports of Property in Foreign Countries
by Persons within the United States
To Banks and Other Financial Institutions
in the Second Federal Reserve District:

A t the request of the Treasury Department we transmit herewith a copy of each of the
following documents:
Letter of the Treasury Department dated June 3, 1943, addressed to banks and other financial
institutions in the United States, enclosing
(a) Treasury Department Press Release dated June 3, 1943, describing the census which will be
conducted on Form TFR-500 with respect to all property in foreign countries in which any
person subject to the jurisdiction of the United States had an interest on May 31, 1943;
(b) Public Circular No. 22, June 1, 1943, containing complete instructions for the preparation of
reports on Form TFR-500;
(c) Circular containing abridged instructions for preparation of reports on Form TFR-500 by
individuals whose property in all foreign countries had a total value less than $50,000;
(d) Form TFR-500: Census of Property in Foreign Countries—Series A-I: Summary Report by
Individuals;
(e) Form TFR-500: Census of Property in Foreign Countries—Series A-II: Summary Report by
Organizations;
(f) Form TFR-500: Census of Property in Foreign Countries—Series B: Detailed Property
Report; and
(g) Notice, in placard form, entitled "Reports of Property in Foreign Countries by Persons in the
United States".
Special Regulation No. 1, requiring reports on Form T F R - 5 0 0 , was issued by the Acting
Secretary of the Treasury on June 1, 1943. A copy of Special Regulation No. 1 will be sent
to you as soon as copies are available f o r distribution. Additional copies of Special Regulation N o . 1 (when available) and of the documents transmitted herewith, and copies of F o r m
T F R - 5 0 0 in the following series
Series A-III: Summary Report by Executors or Trustees;
Series A - I V : Summary Report by Custodians or Nominees;
Series C: Report of Interests in Primary Allied Organizations; and
Series C Supplement: Report of Interests in Secondary Allied Organizations
will be furnished upon request.




ALLAN

SPROUL,

President.

TREASURY DEPARTMENT
W A S H I N G T O N

June 3, 1943

To Banks and Other Financial I n s t i t u t i o n s in the United S t a t e s :
This Department has issued Form TFR-500 on which persons
s u b j e c t to the j u r i s d i c t i o n o f the United S t a t e s are required to r e port a l l t h e i r p r o p e r t y in f o r e i g n c o u n t r i e s at the c l o s e o f business
on May 31, 1943, i n c l u d i n g o b l i g a t i o n s , such as bonds, o f a f o r e i g n
country or any person t h e r e i n .
Reports must be " f i l e d with the approp r i a t e Federal Reserve Bank not l a t e r than August 31, 1943.
For your information there i s e n c l o s e d a p r e s s r e l e a s e
d e s c r i b i n g the census g e n e r a l l y , with a copy o f P u b l i c C i r c u l a r No.
22, c o n t a i n i n g complete i n s t r u c t i o n s f o r the p r e p a r a t i o n o f r e p o r t s ,
and a copy o f an abridged c i r c u l a r o f i n s t r u c t i o n s f o r i n d i v i d u a l s
r e p o r t i n g p r o p e r t y valued at l e s s than $50,000.
As i n d i c a t e d in
these documents, Form TFR-500 has been issued in three s e r i e s , d e s i g nated as S e r i e s A, which includes f o u r s u b - s e r i e s , S e r i e s B, and
S e r i e s C, each adapted t o p a r t i c u l a r a s p e c t s o f the r e p o r t i n g r e q u i r e ments. Copies o f S e r i e s A-I and A - I I and S e r i e s B are e n c l o s e d .
The
remainder o f the forms have been omitted s i n c e they are o f i n t e r e s t
t o a somewhat l i m i t e d number o f persons.
In a d d i t i o n t o f i l i n g such r e p o r t s as may be required o f them,
banks and o t h e r f i n a n c i a l i n s t i t u t i o n s can l e n d very valuable a s s i s t a n c e
t o t h i s Department by disseminating information regarding Form TFR-500
t o t h e i r customers.
Enclosed i s a b r i e f n o t i c e which you may wish to
d i s p l a y as part o f your a c t i v i t y in t h i s r e s p e c t .
I f you d e s i r e , you
may append t o the n o t i c e a statement that i n f o r m a t i o n concerning the r e p o r t and c o p i e s o f the forms and i n s t r u c t i o n s can be obtained through
your i n s t i t u t i o n .
A d d i t i o n a l c o p i e s o f the form, i n s t r u c t i o n s , and n o t i c e w i l l
be s u p p l i e d upon request by the Federal Reserve Bank o f your D i s t r i c t ,
t o which you should a l s o d i r e c t any i n q u i r y that you may have c o n c e r n ing the census.




f
Acting

RANDOLPH PAUL
Secretary/ of the

Treasury

TREASURY DEPARTMENT
Washington
FOR RELEASE, MORNING NEWSPAPERS,
T h u r s d a y , June 3 , 1 9 4 3 .

Press Service
No. 3 6 - 7 8

To R i v e t h e G o v e r n m e n t c o m p l e t e a n d a c c u r a t e i n f o r m a t i o n on
A m e r i c a n a s s e t s i n f o r e i g n c o u n t r i e s , a c e n s u s w i l l b e c o n d u c t e d on
Form T F R - 5 0 0 w i t h r e s p e c t t o a l l p r o p e r t y i n f o r e i g n c o u n t r i e s i n
w h i c h any p e r s o n s u b j e c t t o t h e j u r i s d i c t i o n o f t h e U n i t e d S t a t e s had
an i n t e r e s t on May 3 1 , 1 9 4 3 , t h e T r e a s u r y D e p a r t m e n t a n n o u n c e d t o d a y .
The i n f o r m a t i o n o b t a i n e d f r o m t h e c e n s u s w i l l be o f a s s i s t a n c e i n t h e
a c t i v i t i e s o f t h e F o r e i g n Funds C o n t r o l d i v i s i o n o f t h e T r e a s u r y Dep a r t m e n t and in t h e work o f o t h e r d i v i s i o n s i n v o l v i n g e c o n o m i c ,
fin a n c i a l , and c o m m e r c i a l r e l a t i o n s h i p s w i t h f o r e i g n c o u n t r i e s and t h e i r
nationals.
I t w i l l a l s o be o f a i d t o o t h e r d e p a r t m e n t s and a g e n c i e s
in the p e r f o r m a n c e o f t h e i r w a r t i m e d u t i e s , p r o t e c t i n g A m e r i c a n i n t e r e s t s a b r o a d , and c o m b a t i n g t h e e c o n o m i c s t r a t e g y o f t h e A x i s .
The G o v e r n m e n t ' s n e e d f o r d e t a i l e d k n o w l e d g e o f A m e r i c a n i n t e r e s t s and r e l a t i o n s h i p s a b r o a d h a s c o n s t a n t l y i n c r e a s e d s i n c e t h e war
b e g a n . By means o f t h i s c e n s u s o f A m e r i c a n p r o p e r t y a b r o a d , o u r a r m e d
f o r c e s occupying h i t h e r t o dominated Axis t e r r i t o r y ,
and t h e c i v i l
a u t h o r i t i e s f o l l o w i n g in t h e i r wake, w i l l be s u p p l i e d w i t h a c c u r a t e
i n f o r m a t i o n b o t h f o r f a c i l i t a t i n g the o c c u p a t i o n and f o r p r o t e c t i n g
American i n t e r e s t s w i t h i n the a r e a .
Every p e r s o n s u b j e c t to the j u r i s d i c t i o n of the United S t a t e s ,
i n c l u d i n g A m e r i c a n c i t i z e n s i n f o r e i g n c o u n t r i e s , h a v i n g an i n t e r e s t
in any p r o p e r t y i n a f o r e i g n c o u n t r y on May 3 1 , 1 9 4 3 , must f i l e a r e p o r t on Form T F R - 5 0 0 .
Form T F R - 5 0 0 and c i r c u l a r s o f i n s t r u c t i o n
for
p r e p a r i n g r e p o r t s a r e now b e i n g f o r w a r d e d t o t h e F e d e r a l
Reserve
B a n k s , where they w i l l be a v a i l a b l e t o t h e p u b l i c .
In f o r e i g n c o u n t r i e s , w h e r e f o r m s and i n s t r u c t i o n s w i l l b e d i s t r i b u t e d t o A m e r i c a n
c i t i z e n s t h r o u g h U n i t e d S t a t e s C o n s u l s , - t h e y w i l l be i s s u e d somewhat
later.
C o m p l e t e d f o r m s m u s t be f i l e d w i t h t h e F e d e r a l R e s e r v e B a n k s
not later
than August 31, 1 9 4 3 , or w i t h C o n s u l s n o t l a t e r
than
September 30.
The f o r m i s i s s u e d in t h r e e s e r i e s , e a c h a d a p t e d t o a p a r t i c u l a r
purpose.
Two o f t h e s e r i e s a r e a l s o d i v i d e d i n t o s u b - s e r i e s f o r f u r ther f a c i l i t y in r e p o r t i n g .
Each p e r s o n o b l i g e d t o r e p o r t w i l l
theref o r e be s u p p l i e d w i t h f o r m s s p e c i a l l y a d a p t e d t o h i s c i r c u m s t a n c e s f o r
e a s e in r e p o r t i n g .
F o r e x a m p l e , i n d i v i d u a l s w i l l o r d i n a r i l y be c o n c e r n e d o n l y w i t h S e r i e s A - I , a summary r e p o r t o f h o l d i n g s i n a l l
fore i g n c o u n t r i e s , and S e r i e s B, f o r d e t a i l e d r e p o r t s c o n c e r n i n g p r o p e r t y
in e a c h c o u n t r y .
To a s s i s t p e r s o n s r e p o r t i n g , a n d t o a s s u r e a c c u r a c y and u n i f o r m i t y o f t h e r e p o r t s r e c e i v e d , P u b l i c C i r c u l a r N o . 2 2 ,
c o n t a i n i n g c o m p l e t e i n s t r u c t i o n s , has been p r e p a r e d .
For the conv e n i e n c e o f i n d i v i d u a l s w i t h l e s s than $ 5 0 , 0 0 0 o f f o r e i g n a s s e t s , a
s p e c i a l abridged c i r c u l a r of i n s t r u c t i o n s is p r o v i d e d .




-2-

Ci t i z e n s o f t h e U n i t e d S t a t e s i n e n e m y - o c c u p i e d t e r r i t o r y , and
p e r s o n s in the armed f o r c e s o f the U n i t e d S t a t e s s e r v i n g in f o r e i g n
c o u n t r i e s a r e e x e m p t e d f r o m f i l i n g Form T F P - 5 0 0 .
So t o o i s any p e r s o n
w h o s e p r o p e r t y i n a l l f o r e i g n c o u n t r i e s had an a g g r e g a t e v a l u e
less
$10,000.
I n c a s e s , h o w e v e r , o f b o n d s p a y a b l e by t h e i r t e r m s i n U n i t e d
S t a t e s d o l l a r s , i n t e r e s t s i n a l l i e d f o r e i g n o r g a n i z a t i o n s , and c e r t a i n
a g r e e m e n t s and c o n t r a c t s , a r e p o r t m u s t be f i l e d e v e n t h o u g h t h e a g g r e g a t e v a l u e o f p r o p e r t y i n t e r e s t s i s l e s s than $ 1 0 , 0 0 0 .
Notwiths t a n d i n g t h e e x e m p t i o n s , a n y p e r s o n may, i f h e s o d e s i r e s , r e p o r t a l l
o f h i s p r o p e r t y in f o r e i g n
countries.
The m e t h o d o f d e t e r m i n i n g
i s s e t f o r t h in the c i r c u l a r o f
all
cases.

v a l u e s f o r the p u r p o s e o f the r e p o r t
i n s t r u c t i o n s , and m u s t b e f o l l o w e d in

While the i n f o r m a t i o n o b t a i n e d in t h i s c e n s u s w i l l be of great
i m p o r t a n c e in the f o r m u l a t i o n o f p o l i c i e s r e s p e c t i n g p o s t - w a r
financ i a l and i n d u s t r i a l r e l a t i o n s h i p s b e t w e e n t h i s c o u n t r y a n d f o r e i g n
n a t i o n s , the census i s not intended to c o n s t i t u t e a r e g i s t r y o f claims
a g a i n s t enemy c o u n t r i e s .
J u s t as t h e i n f o r m a t i o n ' g a i n e d f r o m t h e
c e n s u s t a k e n i n 1 9 4 1 on Form T F R - 3 0 0 i s o f t h e h i g h e s t v a l u e t o t h e
w a r e f f o r t i n g i v i n g t h e G o v e r n m e n t a c c u r a t e and r e l i a b l e i n f o r m a t i o n
so the i n a s t o t h e f o r e i g n - o w n e d p r o p e r t y i n t h e Un i t e d S t a t e s ,
f o r m a t i o n t o b e o b t a i n e d on Form T F R - 5 0 0 on A m e r i c a n p r o p e r t y a b r o a d
w i l l e n a b l e t h i s c o u n t r y to a c t with g r e a t e r knowledge in a l l
intern a t i o n a l , e c o n o m i c , and f i n a n c i a l
affairs.
The a g e n c i e s o f t h e U n i t e d S t a t e s G o v e r n m e n t p a r t i c u l a r l y
intere s t e d i n t h e i n f o r m a t i o n t o b e o b t a i n e d by t h e c e n s u s w e r e e x t e n s i v e ly c o n s u l t e d c o n c e r n i n g the p r o j e c t .
T e c h n i c a l a s p e c t s of the r e quirements were a l s o d i s c u s s e d with r e p r e s e n t a t i v e persons within
v a r i o u s g r o u p s most v i t a l l y i n t e r e s t e d , w i t h a v i e w o f a d a p t i n g the
r e q u i r e m e n t s t o the c o n v e n i e n c e o f the r e p o r t e r s a s f a r as p o s s i b l e .
I t should b e n o t e d that the r e p o r t i n g r e q u i r e m e n t s apply not o n l y
t o t a n g i b l e p r o p e r t y s i t u a t e d in f o r e i g n c o u n t r i e s b u t a l s o t o a l l
i n t a n g i b l e p r o p e r t y i s s u e d o r c r e a t e d by f o r e i g n c o u n t r i e s o r by p e r s o n s w i t h i n s u c h c o u n t r i e s a s , f o r e x a m p l e , b o n d s i s s u e d by a f o r e i g n
government w h e t h e r or not p a y a b l e in d o l l a r s .
Currency or
coin,
f i n a n c i a l s e c u r i t i e s , a n d n e g o t i a b l e i n s t r u m e n t s i s s u e d o r c r e a t e d by
t h e U n i t e d S t a t e s o r any a g e n c y o r p e r s o n i n t h e U n i t e d S t a t e s a l s o
c o m e w i t h i n t h e s c o p e o f t h e c e n s u s w h e n e v e r s u c h p r o p e r t y was s i t u a t e d in a f o r e i g n c o u n t r y on t h e r e p o r t i n g d a t e .

ject

F a i l u r e o f any p e r s o n t o f i l e
him t o c r i m i n a l
penalties.




a report

- oOo -

required

of

him w i l l

sub-

UNITED

STATES

TREASURY

FOREIGN

PUBLIC

FUNDS

DEPARTMENT

CONTROL

CIRCULAR

NO.

22

U N D E R EXECUTIVE O R D E R N O . 8 3 8 9 , A P R I L 1 0 , 1 9 4 0 , AS AMENDED,
E X E C U T I V E O R D E R N O . 9 1 9 3 , J U L Y 6 , 1 9 4 2 , AND REGULATIONS
ISSUED PURSUANT T H E R E T O
JUNE 1, 1943

INSTRUCTIONS

FOR

PREPARATION

OF

REPORTS

TFR-500, RELATING T O P R O P E R T Y IN F O R E I G N
(INCLUDING PROPERTY ISSUED BY SUCH A

ON

COUNTRIES
COUNTRY

O R ANY P E R S O N T H E R E I N ) IN W H I C H O N M A Y
1843, A N Y P E R S O N S U B J E C T




DICTION

OF

H A D

THE
AN

TO

THE

UNITED
INTEREST

UNITED STATES
GOVERNMENT PRINTING OFFICE
WASHINGTON : 1943

FORM

JURIS-

STATES

31,

TABLE OF CONTENTS
Page

I. Introduction
II. General instructions
1. Who must report.
2. Property to be reported.
3. P^xemptions.
4. Definitions.
5. Supporting evidence.
6. Space on form insufficient..
7. Required information not available.
8. Number of copies.
9. Time and place of filing reports.
10. Penalties.
11. Information regarding preparation of reports.
12. Reports on Form TFR-300.
III. Instructions for Series A-I—Summary report by individuals
IV. Instructions for Series A-II—Summary report by organizations
V. Instructions for Series A-III—Summary report by executors or trustees
VI. Instructions for Series A-IV-—Summary report by custodians or nominees
VII. Instructions for Scries B—Detailed property report by jurisdictions
VIII. Property classes
IX. Valuation and location of property
1. Valuation:
A. General.
B. Cost or face value.
C. Book, market, or estimated value.
D. Valuation of particular kinds of property.
E. Property damaged, destroyed or seised.
2. Location of property.
3. Table of valuation and location.
X. Table of exchange rates and valuation dates
XI. Instructions for Series C—Report of interests in primary allied organizations
XII. Instructions for Series C Supplement—Report of interests in secondary aliied organization?—

SECTION




(ii)

1

I

5
6
7
8
9
11
13

19
21
23

INSTRUCTIONS FOR PREPARATION OF REPORTS ON FORM TFR-500
RELATING TO PROPERTY IN FOREIGN COUNTRIES
SECTION I.—INTRODUCTION
A report on Form TFR-500 relating to property in
foreign countries must, with certain exceptions, be
filed by every person subject to the jurisdiction of the
United States who had on May 31, 1943, any interest
whatsoever, direct or indirect, in any property in a
foreign country, including property, such as bonds,
issued by such a country or any person therein. Any
person allied with a foreign organization must also
report on the form. The reports are prescribed by
Special Regulation No. 1 of Junel, 1943, issued under
Executive Order No. S389, as amended, and Executive
Order No. 9193.
Form TFR-500 has been issued in three series, designated as Series A, Series B, and Series C, respectively, and two of the series have further been divided
into subseries, as indicated in the table of contents of
this Circular. All persons reporting will use one or
more subseries of Series A, together with Series B, but
report on Series C is required only from persons allied
with foreign organizations.
Instructions for the preparation of reports on Form
TFR-500 are contained in this Circular. Before preparing a report on any series of Form TFR-500, a
SECTION II.—GEN
1. Who must

report.—

A. Basic requirement.—Pursuant to Section 137.1
of Special Regulation No. 1, issued under Executive
Order No. 8389, as amended, and Executive Order No.
9193, a report on Form TFR-500 is required to be
filed by (1) every person subject to the jurisdiction of
the United States having at the close of business on
May 31, 1943, any interest whatsoever, direct or indirect, in any property in a foreign country on such
date and by (2) every person subject to the jurisdiction of the United States with whom any foreign
organization was allied on May 31, 1943.
B. Report by one person of property belonging to
another.—Except as provided concerning executors
and trustees and custodians and nominees, no person
is required to report property of another person.
However, a person who so desires may file a report in
behalf of another person who is (1) a citizen of the
United States in enemy or enemy-occupied territory
or (2) a member of the armed forces of the United
States serving outside the continental United States.
Compare subsection 3B, below. Such reports should
be made only by persons who are able to supply




person required to report should examine carefully
not only the pertinent forms but also Section II of
this Circular (General Instructions), the appropriate
one or more of Sections III, IV, V, or VI (instructions
for Series A), and Section VII (instructions for Series
B). In filling out certain parts of each series the
reporter should also consult, as indicated by the detailed instructions for the respective series, Section
VIII (Property Classes), Section I X (Valuation and
Location of Property), and Section X (Table of Exchange Rates and Valuation Dates).
Copies of Special Regulation No. 1, this Circular,
and all series of Form TFR-500, may be obtained
from any Federal Reserve Bank, the Governor of any
territory or possession of the United States, any
United States consul, or the Secretary of the Treasury,
Washington, D. C.
Attention is directed to the fact that Form TFR-500
is exempt from the provisions of the Federal Reports
Act of 1942 (Public No. 831, 77th Cong.). Accordingly, approval of the form by the Bureau of the
Budget is not required.
^L INSTRUCTIONS
accurate information from knowledge or records in
their possession or available to them. Report shall
be made in the name of the property owner on the
series which he would have used if he himself were
reporting, but the affidavit shall be executed in the
name of the person actually reporting.
C. Estates and trusts.—Foreign property held in a
domestic estate or trust, i. e., an estate or trust created
under the laws of the United States or any subdivision
thereof, shall be reported by the fiduciary and not by a
beneficiary. Such property must be reported whether
or not any beneficiary is subject to the jurisdiction of
the United States. The term "domestic estate or
trust" shall include any trust created by an instrument providing that the trust shall be subject to the
laws of the United States or any subdivision thereof
and also any trust actually created in the United States
even though the trust instrument provides that the
trust shall be subject to the laws of a foreign country.
Beneficiaries of. a foreign estate or trust, when
subject to the jurisdiction of the United States, must
report their interests in the estate or trust, under
property type 26, "Interests in estates and trusts,"
but should not report the assets of the estate or trust.

2
Trustees of foreign estates and trusts who are within
the United States need make no report concerning the
property held in trust.
D. Persons beneficially interested in -property.—If
property in a foreign country beneficially owned by a
person subject to the jurisdiction of the United States
was held by or in the name of another, only the person
having the beneficial interest shall report, except as
specially provided above regarding domestic estates
and trusts. However, in case the beneficial owner of
the property was not subject to the jurisdiction of the
United States, the custodian or nominee shall report on
Series A-IV, as required by Section VI of this Circular.
These principles shall be applied to all reportable
property, including bank accounts and other similar
obligations, held in the name of a person in the United
States as agent for another.
E. More than one person beneficially interested in the
same property.—Except as provided in subdivisions
B and C above, when more than one person was
beneficially interested in the same property in a foreign
country, each person shall file a separate report. On
each report, the whole item of property shall be
described but only the value of the interest of the
particular person reporting shall be entered in the
valuation columns. The interest of the other person
or persons involved shall be fully shown in the appropriate portion of the form. Special instructions on
this subject are provided for custodians and nominees
in Section VI of this Circular.
F. Persons allied with foreign organizations.—
(1) Nature of reports required.—Persons allied with
foreign organizations must make detailed reports on
Series C and, in some cases, on Series C Supplement,
and must furnish summary data on Series A and Series
B. The information required on Series B* which is to
be entered under Property Class A, relates only to the
interest of the person reporting in the allied organization. Property of such an organization is not to be
reported in any way on Series B, but only on Series
C or Series C Supplement, as the case may be.
(2) More than one person allied with a foreign
organization.—Every person allied with any foreign
organization is completely responsible for reports concerning the organization, even though other persons
are also obliged to file reports. Each person must
without exception furnish a reference on Series A concerning the organizations allied with him. However,
Sections X I and XII of this Circular provide an optional method for the elimination of duplicating reports respecting allied foreign organizations.
A person whose only relationship with a foreign
organization was as an affiliate of a person allied with
the organization is not required to report the organization as an allied foreign organization. For example,
if X was affiliated with Y, who was allied with foreign
organization Z, but X did not control Z directly or
indirectly and had no ownership interest in Z or in
any of Z's obligations, X need not report with respect
to Z.




G. Branches, offices, and representatives of foreign
persons.—A branch, office, or representative in the
United States of a person within a foreign country
shall report with respect to property in foreign countries allocated to, held for the use of, or claimed by,
such branch, office, or representative, but shall not
report other property of the foreign person, except as
required on Series A-IV.
2. Property to be reported.—
A. Basic requirement.—Report shall be made with
respect to all property in a foreign country at the
close of business on May 31, 1943, in which on said
date the person reporting or any foreign organization
then allied with him had any interest whatsoever,
direct or indirect.
In general, property shall be deemed to have been
in a foreign country at the close of business on May
31, 1943, if (1) in case of tangible property, it was
located in a foreign country; (2) in case of other property, it was issued or created by, or constituted an
obligation of, or was asserted to constitute an obligation of a foreign country or a person within a foreign
country, regardless of where any evidence thereof was
located; and (3) without limitation upon the foregoing, in case of currency and coin, securities, and
negotiable instruments for the payment of money
issued or created by the United States, or any agency
or person therein, the property or evidence thereof, as
the case may be, was located in a foreign country.
Detailed instructions concerning the location of
property are provided by Section IX of this Circular.
B. Property damaged, destroyed, or seized.—Property damaged, destroyed, or seized at any time between January 1, 1938, and May 31, 1943, as a result
of war or a "scorched-earth" policy carried on by any
country, or through any confiscatory action or
duress by a country which on May 31, 1943, was at
war with the United States or was occupied by a
country at war with the United States, shall be reported if otherwise deemed to have been located in a
foreign country on May 31, 1943, provided that no person shall report any property sold or otherwise
disposed of or seized, confiscated, destroyed, or lost
before such person became subject to the jurisdiction
of the United States.
C. Certain property not to be reported.—
(1) Report shall not be made concerning:
(а) Repudiated currency and obligations—i. e.,
repudiated currency, obligations payable only in
terms of such currency, or governmental obligations which had themselves been repudiated,
unless the repudiation occurred after January 1,
1938, but obligations which had merely been
defaulted, without repudiation, shall be reported.
(б) Claims relating to a United States branch of
a foreign person.—i. e., claims or demands against
a person within a foreign country for goods delivered, services rendered, or loans made, in the
United States, to or for a branch, office, or repre-

3
sentative, in the United States, of such foreign
person, but any other claims against a foreign
person shall be reported even if they have also
been asserted against a domestic branch, office,
or representative.
(2) Report need not be made concerning:
(а) Personal furnishings and equipment.—Furnishings and equipment, including automobiles,
held for the personal use of the person reporting, except as provided under property type 20, entitled
"Jewelry and objects of art for personal use";
(б) Goods in transit—i. e., goods and merchandise, machinery and equipment, and jewelry
and objects of art for personal use, when in
transit on May 31, 1943, but any such property
stored or otherwise held in a foreign country either
directly or through an agent, shall be reported.
D. Statute of limitation.—For the purpose of reports on Form TFR-500. the running of the statute of
limitation with respect to any claim against a person
in any enemy or enemy-occupied country, or in
territory with which the United States does not
maintain postal communication, shall be deemed to
have been suspended after the valuation date specified
in Section X of this Circular. Claims barred by
limitation shall not be reported, including claims
against persons in a country or territory of the kind
referred to above barred before the specified valuation
date.

If a foreign country is divided into more than one
jurisdiction in the table appearing in Section X of this
Circular, an exemption of $1,000 may be applied to
each jurisdiction separately.
(3) The value of any property for the purposes
of these exemptions shall be the higher of "cost or face
value" or "book, market, or estimated value," determined in accordance with Section IX of this Circular.
In arriving at the value of property no deduction shall
be made for offsets, liens, or other reductions from
gross value.
B. Certain persons exempted regardless of amount or
kind of property.—Report need not be made by any
person who is within any of the following categories
on or after May 31, 1943, and who remains therein
until August 31, 1943, regardless of the amount or
kind of property otherwise reportable by such person: (1) citizens of the United States in enemy or
enemy-occupied territory; (2) members of the armed
forces of the United States serving outside the continental United States; (3) officers or employees of
foreign governments and members of the immediate
families of such persons, provided they are not citizens
of the United States.

3.

For the purposes of Form TFR-500 and of this
Circular and any instructions or rulings issued hereunder, the following definitions are prescribed:
A. "Person" shall include an individual, partnership, association, corporation, or other organization.
B. "Person subject to the jurisdiction of the United
States" shall mean: (1) any citizen of the United
States, whether in the United States or in a foreign
country; (2) any corporation or other organization
created or organized under the laws of the United
States or any state, territory, district, or possession
thereof; (3) any individual resident in the United
States on May 31, 1943, including any individual continuously within the United States for three months
next preceding that date, whether or not claiming to
be resident; (4) any person not otherwise subject to
the jurisdiction of the United States, to the extent
that on May 31, 1943, such person had any branch,
office, or representative within the United States.
C. "Person within a foreign country" as to any
particular foreign country shall include, but not by
way of limitation: (1) Any individual resident in such
foreign country, including a citizen of any other
foreign country or of the' United States; (2) any corporation or other organization organized under the
laws of such foreign country; (3) any branch or office
within such foreign country of a corporation or other
organization organized under the laws of any other
foreign country or of the United States; and (4) except
when inappropriate, the government of the country

Exemptions.—
A. Exemption based on value of property.—
(1) Every person whose property in all foreign .
countries had an aggregate value less than $10,000,
as determined by the methods of valuation herein
prescribed, is exempt from reporting any of such
property EXCEPT—
(a) All foreign bonds, regardless of value, payable by their terms in United States dollars,
whether or not alternately payable in another
currency (included in property types 8, 9, and 10);
(b) All interests in allied foreign organizations,
patent license agreements, trademark license
agreements, franchises and concessions, and
certain contracts, regardless of value (Property
Classes A and I).
(2) Every person required to report is exempt from
reporting property held in any one foreign country if
the value of all his property therein, as determined by
the methods of valuation herein prescribed, was less
than $1,000, EXCEPT—
(а) All foreign bonds, regardless of value, payable by their terms in United States dollars,
whether or not alternately payable in another
currency (included in property types 8, 9, and 10);
(б) All interests in allied foreign organizations,
patent license agreements, trademark license
agreements, franchises and concessions, and
certain contracts, regardless of value (Property
Classes A and I).




C. Waiver of exemption.—Any person entitled to the
benefits of an exemption may nevertheless file a
report on Form TFR-500 if he so desires.
4.

Definitions.—

4
and any subdivision, agency, or instrumentality
thereof.
D. "United States" shall mean the United States
and any territory or possession of the United States,
except the Philippine Islands and Guam.
E. "Foreign country" shall be deemed to include,
but not by way of limitation, the Philippine Islands
and Guam.
F. "Foreign organization" shall mean any partnership, corporation, association, business trust, or other
organization, created, organized, existing, or operating under the laws of or in a foreign country and shall
include any foreign branch or office of an organization
subject to the jurisdiction of the United States.
G. "Allied foreign organization", or "foreign organization allied with a person", shall mean any foreign
organization which was controlled by, or a substantial
part of the stock, shares, bonds, debentures, notes,
drafts, certificates, or other securities or obligations of
which, or other ownership interest in which, was
owned or controlled by, directly or indirectly, a person
subject to the jurisdiction of the United States, or by
such a person in conjunction with one or more of his
affiliates subject to the jurisdiction of the United
States. Without limitation of the foregoing, the term
shall in any event include (1) any foreign organization
of which 25 percent or more of the outstanding voting
stock, shares, or other voting securit ies or comparable
ownership interest therein, was owned or controlled,
directly or indirectly, by such a person, or by such a
person in conjunction with such affiliate or affiliates,
and (2) any foreign partnership of which such a person
was a partner, whether general, special, limited, or
otherwise. The Secretary of the Treasury reserves
the power to determine, in any case, that any person
was or shall be deemed to have been an "allied foreign
organization" within the meaning of this definition.
H. "Affiliate" shall mean (1) in relation to any corporation or other organization issuing stock or similar
securities, any person who, directly or indirectly,
owned, controlled, or held with power to vote, ten
percent or more of the outstanding voting securities
thereof, and (2) as to any other, organization, any
person who owned or controlled ten percent or more
of the comparable ownership rights therein. Any
corporation or other organization of which a person
was an affiliate also shall be deemed to have been an
affiliate of such person, and all persons who were
affiliates of the same person shall likewise be deemed
to have been affiliates of each other. Notwithstanding
the foregoing, persons shall not be deemed to have
been affiliates of each other by reason only of their
ownership or control of interests in or obligations of
a foreign organization.
5. Supporting
evidence.—
Except as special provisions to the contrary appear
in this Circular and in Series C and Series C Supplement of Form TFR-500, it is not required that copies
of documents or other evidence be submitted with




*

respect to property reported. However, all such
evidence should be carefully preserved.
6. Space on form
insufficient.—
When space does not permit a full answer to any
question on the form, the information required should
be submitted on supplementary sheets appropriately
labeled and incorporated by reference under the question. To assist in fulfilling this requirement as applied
to Part D of Series B, continuation sheets arranged in
the same manner as Part D have been provided. All
supplemental sheets, including continuation sheets,
should be attached to the series to which they pertain.
7. Required information not available.—
Section 137.5 (a) of Special Regulation No. 1 provides in part:
All spaces in the report must be proj>erly filled
in. Reports not in proj>er form or lacking in essential details shall not be deemed to have been filed
in compliance with the Orders and this Regulation.
In accordance with this provision, all reasonable
efforts should be made to obtain information required
for reporting. However, communication should not
be sought with any enemy national, as defined by
General Ruling No. 11, as amended, issued pursuant
to sections 3 (a) and 5 (b) of the Trading with the
enemy Act, as amended, and the Orders and Regulations issued thereunder. When communication
is impossible, the latest available information should
be used. In case only partial information is available, it should be given with an appropriate indication. If any information not available at the time
of reporting is obtained thereafter, a supplementary
report must be filed promptly with a full explanation.
Every question on each series of Form TFR-500
which a person is required to use in rendering his report on the form must be answered. However, in
property summaries and schedules, spaces not needed
for supplying required information should be left,
entirely blank. When there is nothing to report under
any question or if information is entirely lacking, state
"No", "None", or "Unknown", as the case may be,
with an explanation if requisite to a complete understanding of the circumstances.
8. Number of copies.—
Reports on Form TFR-500 shall be filed in duplicate. In addition, each person reporting should
retain a copy of his report.
9. Time and place of filing reports.—
A. Persons within the United States.—Reports by
persons within the United States shall be filed on or
before August 31, 1943, with the Federal Reserve
Bank of the district or with the Governor of the territory or possession of the United States in which the
person filing the report resides or has a principal place
of business or principal office or agency, or if such

5
person has no legal residence or principal place of
business or principal office or agency in a Federal
Reserve district or a territory or possession of the
United States, then with the Federal Reserve Bank
of New York or the Federal Reserve Bank of San
Francisco.
B. Persons outside the United States.—Reports by
persons outside the United States who are subject to
the jurisdiction of the United States shall be filed on
or before September 30, 1943, with the United States
consul of the district wherein such person is then
present.
C. A report received by the proper Federal Reserve
Bank, Governor, or consul, in a correctly addressed
and stamped envelope bearing a postmark of a time
prior to midnight of the dale upon which the report
is due, shall be deemed to have been duly filed.
10.
Penalties.—
Section 5 (b) of the Act of October 6, 1917 (40 Stat.
415), as amended, applicable hereto, provides in part:
" * * * whoever willfully violates any of
the provisions of this subdivision or of any license,
order, rule or regulation issued thereunder, shall,

upon conviction, be fined not more than $10,000,
or, if a natural person, may be imprisoned for not
more than ten years, or both; and any officer,
director, or agent of any corporation who knowingly participates in such violation may be punished by a like fine, imprisonment, or both."
11. Information
regarding
preparation
of
reports.—
Anyone desiring information as to whether or not
he is required to make a report on Form TFR-500
may apply to any Federal Reserve Bank, the Governor of any territory or possession of the United
States, or any United States consul.
12. Reports on Form TFR-300.—
Reports on Form TFR-500 shall be filed regardless
of whether a report on Form TFR-300, relating to
foreign-owned property in the United States, has previously been filed in respect of any property to be
reported. In the case of foreign nationals who have
entered the United States since October 31, 1941,
attention is particularly directed to the provisions of
Public Circular No. 4C, which requires such persons
to report on Form TFR-300.

SECTION III.—INSTRUCTIONS FOR SERIES A-I—SUMMARY REPORT BY INDIVIDUALS
1. Purpose of form.—
Series A - I shall be used by individuals, including
individuals engaged in business, to furnish summaries
of their property reported on Series B and, when
appropriate, Series C, together with certain information relating to each person reporting. Three other
subseries of Series A have been provided, entitled
respectively Series A-I I, Series A-III, and Series
A-IV, none of which is to be employed by an individual in reporting his own property.
2. Part A.—
Question S—Citizenship.—Persons considering themselves stateless must name the country of which they
last were citizens and describe the circumstances by
virtue of which they believe their citizenship ceased.
3. Part B.—
A. Question 1—Summary of property reported on
Series B.—In answering this question do not enter the
name of a jurisdiction concerning which only property
in Class I "License agreements, franchises, and certain
contracts," is reported on Series B.
If the space on the form is insufficient, attach a
rider giving the required information concerning the
jurisdictions which cannot be listed under the ques-




tion, but state the total for all jurisdictions in the space
provided on the form.
B. Question 2—Allied foreign organizations and
other allied organizations.—For the purposes of this
question, the term "other allied organization" shall
mean any domestic organization which was controlled,
directly or indirectly, by a foreign organization allied
with the reporter, or with the reporter and his affiliates subject to the jurisdiction of the United States,
or a substantial part of the stock, shares, bonds,
debentures, notes, drafts, or other securities or obligations of which, or other ownership interest in which,
was owned or controlled, directly or indirectly, by
such a foreign organization.
4.

Affidavit.—
A. Necessity and manner of execution.—The affidavit
must be signed and sworn (affirmed) to by the person
reporting before an officer authorized to administer
oaths, whose seal must be affixed. A report will not
be accepted unless the affidavit is properly executed.
The affidavit need be attested only on the original of
the report, but the affidavit on the copy must be fully
conformed, except as to the notarial seal.
B. Number of affidavits.—The affidavit on Series A
covers all reports on all series of Form TFR-500 with
respect to the property of the person reporting.

6
SECTION IV.—INSTRUCTIONS FOR SERIES A-II—SUMMARY REPORT BY ORGANIZATIONS
1. Purpose of form.—
Series A-II shall be used by corporations, associations, partnerships, business trusts, and other types of
organizations to furnish summaries of their property
reported on Series B, and when appropriate, Series C,
together with certain information relating to each
organization reporting. Three other subseries of
Series A have been provided, entitled respectively
Series A-I, Series A-III, and Series A-IV, none of
which is to be employed by any organization in
reporting its own property.
2. Part A.—
A. Question 4—Type of business.—Give a brief but
definite description of the business of the reporter,
including the principal products sold or services rendered, e. g., "Manufacturing electric irons," or "Commission merchants exporting hardware from the
United States."
B. Question 5—Total gross assets.—The reporter
should enter the combined total of its gross domestic
and foreign assets, after deducting valuation reserves,
as shown in its balance sheet as of May 31, 1943, or
the close of the reporter's fiscal year ended next before
that date. In the latter case the date shall be stated.
C. Question 7—Holders of securities.—In case record
title to securities is held by one person but another
person is believed to be beneficial owner of the
securities, the information called for by the question
must be given concerning both persons and their
relationship with respect to the securities must be
indicated.
D. Questions 7 and 8—Exemption.—These questions
need not be answered if either of the following conditions existed: (1) if both the "cost or face value"
and the "book, market, or estimated value" of all
foreign property of the organization on May 31, 1943
were less than ten percent of the corresponding values
of its combined total gross assets; or (2) if securities
of the organization were listed on a national securities
exchange.
3. Part B.—
A. Question 1—Summary of property reported on
Series B.—In answering this question do not enter the
name of a jurisdiction concerning which only property
in Class I "License agreements, franchises, and certain contracts," is reported on Series B.
If the space on the form is insufficient, attach a
rider giving the required information concerning the
jurisdictions which cannot be listed under the question, but state the total for all jurisdictions in the
space provided on the form.
B. Question 2.—Allied foreign organizations and
other allied organizations.— For the purposes of this
question, the term "other allied organization" shall
mean any domestic organization which was controlled, directly or indirectly, by a foreign organization allied with the reporter, or with the reporter




and its affiliates subject to the jurisdiction of the
United States, or a substantial part of the stock,
shares, bonds, debentures, notes, drafts, or other
securities or obligations of which, or other ownership
interest in which was owned or controlled, directly
or indiiectly, by such a foreign organization.
C. Question 3.—Consolidatingfinancialstatements.
(1) General.—The consolidating financial statements required under this question should be accompanied by detailed schedules of consolidating elimination and adjustment entries showing the portion of
each entry on the statements applicable to the accounts of each organization involved. Where a subsidiary of the reporter has customarily consolidated its
own subsidiaries, the sub-consolidation should be
shown in detailed consolidating financial statements
accompanied by appropriate schedules of elimination
and adjustment entries. All amounts must be given
in United States dollars.
When the reporter so desires, it may substitute consolidating statements, with supporting entries, in
which separate details are given only with regard to
foreign subsidiaries. In such statements one column
shall show the totals for domestic subsidiaries, and the
detail of the entries submitted shall include total
figures relating to such subsidiaries.
An organization relying upon the full report of
another person as permitted by subsection ID in
Section XI of this Circular need file only its own consolidating statements if the other person submits all
other statements required under this question.
(2) Branches.—When the accounts attributable to
foreign branches of the reporter are customarily
combined with the reporter's accounts, combining
statements expressed in United States dollars must
be submitted in such form as to make full disclosure
of the amounts pertaining to each branch as if it were
an independent organization, and detailed schedules
of the combining entries involved must be supplied.
(3) Consolidation not ordinarily made.—Question 3
relates only to consolidations ordinarily made in the
regular course of the business of the reporter and its
subsidiaries. So far as any organization was not ordinarily consolidated, the question need not be answered. In the event the reporter ordinarily made
no consolidations whatever, but was allied with one
or more foreign organizations, a copy of the regularly
prepared balance sheet and profit and loss and surplus statements of the reporter must be submitted
instead of consolidating statements.
(4) Consolidation with respect to particular organization discontinued.—If the accounts of a particular
allied foreign organization were formerly consolidated,
but because of war or other supervening necessity the
consolidation was discontinued before the year for
which balance sheets of the reporter are required, the
most recent regularly prepared consolidating financial statements of the reporter should be supplied. In

7
addition there shall be submitted a copy of the latest
available balance sheet and the profit and loss and
surplus statements of the allied foreign organization
and detailed schedules of the elimination entries which
were or should have been used in preparing the last
balance sheet of the reporter in which the accounts of
the organization were actually consolidated. No effort
should be made to adjust the most recent consolidating balance sheets to reflect data obtained after the
consolidation was discontinued.
4.

Affidavit.—

A. Necessity and manner of execution.—The affidavit must be signed and sworn (affirmed) to before
an officer authorized to administer oaths, whose seal

must be affixed. A report will not be accepted
unless the affidavit is properly executed. The affidavit need be attested only on the original of the
report, but the affidavit on the copy must be fully
conformed, except as to the notarial seal.
B. Who shall execute.—Affidavits on behalf of partnerships shall be executed by a partner, and those on
behalf of business trusts shall be executed by a trustee.
Affidavits on behalf of any other organization shall be
executed by the president, a vice-president, the secretary, or some other principal officer authorized to
make the report on behalf of the organization.
C. Number of affidavits.—The affidavit on Series A
covers all reports on all series of Form TFR-500 by
any one organization with respect to its own property.

SECTION V.—INSTRUCTIONS FOR SERIES A-III—SUMMARY REPORT BY EXECUTORS
OR TRUSTEES
1. Purpose of form•—
A. General.—Series A-III shall be used by executors, administrators, and trustees, by whatever title
denominated, other than trustees of business trusts,
to furnish summaries of the property of estates or
trusts reported on Series B, and when appropriate,
Series C, together with certain information relating
to each estate or trust and its beneficiaries. Report
must be made whether or not any beneficiary is subject to the jurisdiction of the United States. A separate report must be rendered for every estate or trust.
Three other subseries of Series A have been provided,
entitled respectively Series A-I, Series A-II, and
Series A-IV, none of which is to be employed in reporting the property of any estate or trust, other than
a business trust.
B. Beneficiaries of estates and trusts.—Beneficiaries
of a domestic estate or trust are not required to report
foreign property in which the estate or trust had an
interest. Report of the property is to be made solely
by the fiduciary of the estate or trust. Beneficiaries
of a foreign estate or trust, when subject to the jurisdiction of the United States, must report their interests in the estate or trust, under property type 26,
"Interests in estates and trusts," on Series B, together
with the appropriate one of Series A - I or Series A-II,
but should not report the assets of the estate or trust.
C. Trustees for bond issues.—Trustees under indentures relating to the issuance of bonds or similar instruments need make no report on Form TFR-500, except
as to property in a foreign country of which they had
possession as a result of default.
2. Part A.—
A. Question 1—Name of estate or trust.—The name
of the estate or trust shall be based upon the name of
the decedent or settlor and not upon that of the fiduciary, e. g., "Estate of John Jones, deceased", "Trust
under the will of John Jones", or "Trust created by
deed of John Jones, dated August 16, 1921".
B. Question 4—Total gross assets.—Enter the combined total of the gross foreign and domestic assets, as
shown on the books of the estate or trust on May 31,
523431°—43

2




1943, or the close of the fiscal year of the estate or
trust ended next before that date. In the latter
case, give the date. If the total is not readily available, an estimate based on the last trust accounting
may be used, with an appropriate indication.
C. Question 7—Beneficiaries.—The description of
the interest of each beneficiary should be given in
summary form but should include all information
essential to a clear understanding of the nature and
extent of the interest.
<' •
•
D. Questions J+ through 8—Exemption.—These questions need not be answered if both the "cost or face
value" and the "book, market, or estimated value" of
all foreign property of the trust or estate on May 31,
1943, were less than ten percent of the corresponding
values of its combined total gross assets, or if both such
values of the foreign assets were less than $10,000,
even though they exceeded ten percent of the total
gross assets.
3. Part B.—
A. Question 1—Summary of property reported on
Series B.—In answering this question do not enter the
name of a jurisdiction concerning which only property
in Class I, "License agreements, franchises, and certain
contracts," is reported on Series B.
If the space on the form is insufficient, attach a
rider giving the required information concerning the
jurisdictions which cannot be listed under the question,
but state the total for all jurisdictions in the space
provided on the form.
B. Question 2—Allied foreign organizations and
other allied organizations.—For the purposes of this
question, the term "other allied organization" shall
mean any domestic organization which was controlled, directly or indirectly, by a foreign organization
allied with the trust or estate, or with the trust or
estate and its affiliates subject to the jurisdiction of
the United States, or a substantial part of the stock,
shares, bonds, debentures, notes, drafts, or other
securities or obligations of which, or other ownership
interest in which, was owned or controlled, directly
or indirectly, by such a foreign organization.

8
5.

Affidavit
A. Necessity and manner of execution.—The affidavit must be signed and sworn (affirmed) to before
an officer authorized to administer oaths, whose seal
must be affixed. A report will not be accepted unless
the affidavit is properly executed. The affidavit need
be attested only on the original of the report, but the
affidavit on the copy must be fully conformed except
as to notarial seal.
B. Who shall execute.—The affidavit shall be executed by the fiduciary of the estate or trust. If there

is more than one fiduciary it is not required that each
shall execute an affidavit. Nevertheless, liability for
complete and correct reports rests equally on all
fiduciaries, so that any fiduciary who does not himself
join in making the report should ascertain that a
complete and accurate report is being filed by a
co-fiduciary.
C. Number of affidavits.—The affidavit on Series A
covers all reports on all series of Form TFR-500 wit U
respect to the property of any one estate or trust.

SECTION VI- -INSTRUCTIONS FOR SERIES A-IV—SUMMARY REPORT BY CUSTODIANS
OR NOMINEES
1. Purpose of form.—
A. General.—Series A-IV shall be used by custodians and nominees within the United States to furnish
summaries of property in foreign countries held by
them or in their name for persons not subject to the
jurisdiction of the United States. A separate report
on this series must be filed with respect to each account involving such property. If an account was
divided into sub-accounts, a separate report must be
filed for each sub-account. When different persons
had separate interests in specific parts of an account,
a report must be rendered for each part, even though
formal sub-accounts had not been established.
B. Custodians and nominees in foreign countries.—
No report on Series A-IV need be filed by any custodian or nominee within a foreign country, including
a foreign branch of an organization created or organized under the laws of the United States or one of
its subdivisions, but property, such as foreign securities, held abroad by or for the account of a custodian
or nominee in the United States shall be reported.
C. More than one person liable to report.—When
more than one person is liable to report the same property on Series A-IV, as, for example, when foreign
securities registered in the name of a certain person
as nominee are held in custody by another person for
the account of a person not subject to the jurisdiction
of the United States, only one of the first two persons
need file a report, provided that all material information available to each such person obliged to report
is included. All persons other than the one reporting
remain fully liable for each report, including its completeness and correctness. Any such person, therefore,
who does not himself report should ascertain that all
required reports are being made and are complete and
correct. If it is believed that duplicating reports are
being filed, an appropriate indication should be made
on each report. Notwithstanding the foregoing, the
registered owner of foreign securities which were
being circulated in the United States as registered in
a "street name" need not report the securities, provided they were not in his possession on May 31, 1943.
D. Collection items.—Banks need not report on
Form TFR-500 property delivered to them solely for
collection.




E. Series A-III.—Persons
holding property as
trustees and not as custodians or nominees should
report on Series A-III.
2. Instructions applicable to entire form.—
This section provides in the appropriate contexts
special instructions for the preparation of reports on
Series B by custodians and nominees. These instructions, which are additional to those appearing in Section VII of this Circular, should be examined carefully by every custodian or nominee required to report.
3. Part A.—
A. Question 1—Name of account.—The name stated
in answer to this question shall be entered under
question 1 in Part A of the accompanying report or
reports on Series B. Under question 2 in Part A of
Series B, the name and address of the custodian or
nominee shall be stated.
B. Question 4—Other persons interested.—In view of
this question, the person reporting may disregard
question 1 in Part E of any accompanying report on
Series B.
4. Part B.—
Report number.—The box containing the words
"report number" in the upper righthand corner of this
part should be disregarded by any person filing less
than five reports on Series A-IV. Persons filing five
or more reports may employ a separate affidavit in
accordance with the provisions of subsection 6 below.
Every person who elects to use such an affidavit must
insert in the box a consecutive number for each report,
beginning with the number 1, and must state the
numbers so inserted in the space provided in the special
type of affidavit.
5. Part C.—
A. Question 1—Summary of property reported on
Series B.—(1) General.—In answering this question
do not enter the name of a jurisdiction concerning
which only property in Class I, "License agreements,
franchises, and certain contracts," is reported on
Series B.
If the space on the form is insufficient, attach a rider
giving the required information concerning the jurisdiction which cannot be listed under the question, but

9
state the total for all jurisdictions in the space provided on the form.
(2) Cost.—Cost of property in property types 11
and 12 need not be reported on Series B by custodians
and nominees and when cost is required concerning
other types of property it need be reported only if
recorded on the books of the custodian or nominee
relating to the particular account. Partial totals
which result may be carried forward to Series A-IV
without any indication on that series.
(3) Date of acquisition.—Date of acquisition need
not be given by custodians and nominees in reporting
on Series B.
B. Reports on Series C not required.—No reports on
Series C are required in connection with a report on
Series A-IV.
6.

Affidavit.—
A. Necessity and manner of execution.—Affidavits
must be signed and sworn (affirmed) to before an
officer authorized to administer oaths, wrhose seal must
be affixed. Reports will not be accepted unless the
required affidavits are properly executed. Affidavits
need be attested only on the originals of reports, but

affidavits on copies must be fully conformed except
as to the notarial seal.
B. Who shall execute.—Affidavits required of natural
persons shall be executed by such persons themselves.
Affidavits on behalf of partnerships shall be executed
by a partner, and those on behalf of business trusts
shall be executed by a trustee. Affidavits on behalf
of any other organization shall be executed by the
president, vice-president, secretary, or some other
principal officer authorized to make the report on
behalf of the organization.
C. Special affidavit for persons filing five or more reports.—A special form of affidavit is provided for the
use of persons filing five or more reports on Series A-IV.
Any such person may use this form of affidavit but is
not required to do so. When this affidavit is used,
each report must be numbered in Part B in accordance
with the provisions of subsection 4, above, and the
numbers must be stated in the spaces provided in the
affidavit. The information appearing on the affidavit
under the heading "Name of person making report"
must be exactly the same as that under Part B of
Series A-IV.

SECTION VII—INSTRUCTIONS FOR SERIES B—DETAILED PROPERTY REPORT
BY JURISDICTIONS
1. Purpose of form.—
Series B shall be used by all persons reporting on
Form TFR-500 to report their property in foreign
countries on May 31, 1943, by jurisdiction and by
property type. A separate report on Series B must
be submitted by each person reporting with relation
to each jurisdiction in which he had any property
required to be reported.
2. Report number and
jurisdiction.—
A. Number.—All reports on Series B submitted in
conjunction writh any one report on Series A must be
numbered consecutively in the space provided in the
upper right-hand corner of the form, beginning with
the number 1.
B. Jurisdiction.—Enter in this space the name of the
foreign jurisdiction in which the property to be reported on the particular form was located, determined in accordance w'ith the instructions concerning location of property given in Section I X of
this Circular and the table of jurisdictions in Section
X , both of which must be followed strictly.
3. Part A.—
The name and address given in answer to this Part
must be exactly the same as that stated under questions
1 and 2 in Part A of the respective report on Series A.
4. Part B.—
A. General.—This part requires the classification
and valuation of the property located in each foreign
jurisdiction in accordance with the instructions set




out respectively by Sections VIII and I X of this Circular, which must be followed strictly.
B. Property of unascertainable value.—When the
value of an item of property cannot be ascertained,
enter "Unascertainable" under the appropriate property type in this part and describe the property in
Part D in accordance with Instruction 6 below. If
property of ascertainable value and property of unascertainable value are both to be reported under one
property type in this part, the ascertainable value
should be entered under the property type without
indication of the property having unascertainable
value, but descriptions of all the items should be given
in Part D.
C. More than one person beneficially interested in the
same property.—When more than one person is beneficially interested in the same property, only the value
of the reporter's interest should be given in this part,
but the whole item should be described in Part D.
The description should indicate the proportionate
interest of the reporter.
D. Property Class A.—Property in this class is to be
reported in detail on Series C. The total shown under
column (3) in Part C of Series C is to be carried to
Series B under "cost or face value" and the total under
column (5) in Part C of Series C is to be carried to
Series B under "book, market, or estimated value."
E. Property Class I.—In reporting under this class,
include property in which both the reporter and a
foreign organization allied with him were separately
interested, but do not report property in which the

10
reporter was interested only through such an organization.
5. Part C.—
This part requires a statement of the indebtedness
of the reporter to foreign persons so far as such indebtedness is secured by the property reported on Series B.
All amounts should be entered in dollars to the nearest
dollar. Indebtedness payable in foreign currency
should be converted into dollars in accordance with
the instructions relating to exchange rates given in
Section X of this Circular.
6. Part D.—
A. Property items to be described.—Describe in this
part the items of property included under Part B
except those in Property Class A. Each item must
be listed in the order in which the property types are
given in Part B. Excepting securities, either foreign
or domestic, held outside the United States, a property
item of which both the cost or face value and market
or estimated value were less than $1,000 is not required to be described but may be at the election of
the person reporting. Items in property type 14
"Accounts and bills receivable" need be described
only when valued at more than $10,000. All items of
property the value of which is not ascertainable must
be described, with a statement why values cannot be
supplied. Although items of a value of less than
§1,000 or 810,000, as the case may be, need not be
listed in this part, the value of each must be included
in the total value of property of the appropriate type
in Part B.
B. Definition of property item.—A property item is
any unit of property commonly bought, sold, assigned, released, or alienated, except that the total of
wholly similar units of the same kind constitutes one
item, such as a number of shares of stock of the same
issue, or a number of acres of land in one parcel.
Whenever an item includes more than one unit of
propertj-, the number of units must be stated in the
description.
C. Method of listing.—
(1) Property type number.—Enter in column (a)
the number of the property type in which the item is
included.
(2) Description and information concerning location.—
Enter in column (b) a short description or identification of the property item, such as "Checking account
in X bank", "10 ordinary shares of Y corporation",
or "City lot, 50 x 70 feet, improved with a two-storv
dwelling house". When an obligation was payable in
foreign currency, the face amount in such currency
should be included in the description. The location
of each item should be clearly indicated. In the case
of tangible property, such as real estate, the actual
location of the property should be stated, with street




and number if appropriate. With respect to other
tangible property, location should be given similarly,
or, if the property was physically held in the custody
of some person, that person's name and address should
be given. In the case of intangible property, for example bank deposits, corporate stocks, or accounts
receivable, the name and address of the issuer or
person liable should be given, and, if an instrument
representing or evidencing the property was held outside the United States, the name and address of the
custodian of the instrument should also be given. In
stating actual location or address, the name of any
subordinate governmental unit commonly used in
addressing mail shall be given in addition to all other
required information.
(3) Values.—The values given for each item should
be the same as those used in carrying the item into
the entries in Part B.
(4) Special instructions regarding securities.—Every
item of securities (Property Classes C and J) held
outside the United States must be described even
though the value was less than $1,000. In addition
to the information required under the preceding
instructions, the description of any such security
must include, when known, the certificate or other
designating number and the name, if any, in which
the security was registered. If any corporate shares
reported under property type 11 are believed to have
constituted more than ten percent of the issue of
which they were a part, the percentage shall be
stated.
(5) Special instructions regarding Property Class I.—
Concerning property in Class I, "License agreements,
franchises, and certain contracts," the description
need state only the names and addresses of the foreign
persons who were parties or beneficiaries at any time
on or after January 1, 1935. List first the persons
interested on May 31, 1943, and indicate with the
name of each person previously interested the date on
which his interest ceased. In reporting a franchise or
concession, include the name and address of the particular governmental agency by which the grant was
made. In addition, state the names and addresses
of any foreign persons believed to be interested in the
franchise or concession. In listing any property in
this class, include the specified information concerning
any foreign organization allied with the reporter which
is involved.
D. Continuation sheets.—Continuation sheets identical with Part D are provided for the use of reporters
who find the space on the form insufficient.
7. Part E.—
In answering the questions in this part, each item of
property should be designated by the number of its
type and by its description, or a summary of its description, in Part D.

11
SECTION VIII—PROPERTY CLASSES
This Section contains a classification of property for
the purposes of the reports. It is imperative that all
property be entered under the correct type. No
property reportable under one type is reportable under
any other type, except as provided regarding property
type 32 "Certain contracts." Particular care should
be taken not to report under any other class property
reportable in Class A.
C L A S S A . Interests in allied foreign organizations.—
(1) Corporations, associations, and similar organizations, interests of any person subject to the jurisdiction of the United States in any foreign corporation,
association, business trust, or similar organization
allied with such person, including ownership or other
interest in stock, shares, bonds, debentures, notes,
drafts, certificates, or other securities or other obligations of any such foreign organization; (2) Branches,
interest of any person subject to the jurisdiction of
the United States in property in any foreign country
allocated to or held in the name or for the use of any
branch, depot, or office outside the United States,
maintained by such person for the transaction of any
of his business; (3) Partnerships, interests of any
person subject to the jurisdiction of the United
States in any foreign partnership of which he was
a partner.
CLASS
B . Bullion, currency, and
deposits.—(4)
Bullion, both gold and silver; (5) Currency and coin
not repudiated, all currency and coin issued by or
under the authority of any foreign government unless
repudiated as a medium of exchange prior to January
1, 1938; (6) Demand deposits payable in any foreign
country, whether the obligation was expressed in terms
of United States dollars or of any foreign currency,
including any and all demand deposits maintained
with any bank, broker, or other financial agency in
the reporter's own name or jointly with one or more
persons or on which he had authority to draw; (7)
Other deposits payable in any foreign country, whether
the obligation was expressed in United States dollars
or in any foreign currency, maintained with any bank,
broker or other financial agency, including savings
accounts, compound interest accounts, accounts
represented by certificates of deposit, postal savings
accounts or any and all other accounts, except demand deposits, maintained in the reporter's own
name or jointly with one or more persons or on which
he had authority to draw.
C L A S S C . Securities (other than Classes A and J.)—
(8) Government securities, direct obligations of any
foreign country or of any agency or instrumentality
or state, territory, district, possession, or other subdivision of such a country, or of any foreign municipality or municipal corporation, including bonds,
registered or bearer, notes or certificates of indebtedness and any other such obligation thereof, and other
similar obligations representing funded debt, and
including certificates of deposits with respect to any




of the foregoing; (9) Government guaranteed corporate
bonds, obligations representing funded debt of any
corporation or other organization, except a municipal
corporation or other governmental organization or
agency, guaranteed as to principal or interest by any
foreign country, or by any agency, instrumentality,
subdivision or municipality thereof, and including
certificates of deposit with respect to any of the foregoing; (10) Corporate bonds, exclusive of type 9, bonds
of any foreign corporation or other organization,
including mortgage bonds, registered or bearer, debentures, notes, income bonds and any other evidences of funded debt, past due or to become due,
and all receiver's or trustee's certificates and similar
instruments, and any other instruments, negotiable
or otherwise, representing funded debt, executed or
issued by or in the name of any corporation or other
organization organized or existing under the laws of
any foreign country or any subdivision thereoj,
except those included under property type 9, designated "Government guaranteed corporate bonds";
(11) Corporate shares, shares and stock, of any class
[other than any representing funded debt] issued by
any foreign corporation or other organization, including interests in voting trusts, stock pools and similar
interests, and any trustee's or other certificates, by
whatever name called, representing shares or beneficial interests in a business trust or other kind of
unincorporated business organization except a partnership; (12) Warrants, scrip, rights, options, and
other securities, warrants, scrip, rights, options, or
other instruments evidencing the right to receive,
purchase, or acquire any foreign financial security
or interest therein, absolutely or upon contingency,
and all other contracts relating to the purchase or
sale of foreign financial securities, issued or unissued;
and any other foreign financial securities whatsoever
or rights therein not previously classified, commonly
dealt in by bankers, brokers, and investment houses.
C L A S S D . Receivables and claims (other than Classes
A and J).—(13) Notes, including promissory notes
and any and all other notes for the payment of money
constituting, or claimed to constitute, a liability of
any person in a foreign country [other than notes
secured by mortgage or representing funded debt];
(14) Accounts and bills receivable, including book
accounts and similar accounts receivable or claimed
to be receivable from or to constitute a liability of
any person in a foreign country: and all checks,
cashier's or official bank checks, sight drafts, time
drafts, banker's acceptances, trade acceptances, and
any and all other drafts or bills of exchange and payment orders and remittances, drawn on, payable at,
issued by, or representing by the terms thereof a
claim or demand on or other obligation of any banking
institution or other person in a foreign country not
included or reflected in an account receivable; (15)
Letters of credit and similar instruments and agree-

12
ments whereunder the obligation of any banking
institution in a foreign country would have arisen
upon the drawing of a draft thereunder by the reporter, without precedent or concurrent unfulfilled
conditions for shipment of goods or the like, or under
which the reporter had any right to receive reimbursement for any unused portion from any such banking
institution; (16) Other claims and demands for the payment of money [other than interest] including all
judgments, awards, indebtedness, or claims arising
under contracts, policies of insurance or indemnity
bonds, accrued rents and royalties, drawbacks, rebates,
and refunds, and all other debts, claims, or demands
due or past due for the payment of money, whether or
not secured in any manner, [other than those classified
under some other type] which were due or claimed
to be due from any person in a foreign country or
which were expressly payable in any foreign country,
or if payable only on special demand, due demand
therefor was by the terms thereof to be made in a
foreign country.
C L A S S E . Miscellaneous
personalty.—(17)
Options
and futures in commodities, representing obligations of
any person in a foreign country, traded on any commodity exchange, including any interest in, or present
or future claims to, any commodities or the proceeds
of the sale of any commodities; (18) Goods and merchandise, all tangible property held as stock in trade,
on consignment, or in process, including raw materials,
agricultural products, finished goods, and machines
when so held, within any foreign country, whether
or not a warehouse receipt, negotiable or otherwise,
or other instrument had been issued therefor; (19)
Machinery and equipment, including all machinery
and equipment installed or held for installation,
automobiles [business], trucks, automotive or otherwise, and other vehicles [not including rolling stock of
any railroad operating within the United States],
office equipment and furnishings, and whatever else of
like or similar type customarily classified as machinery
and equipment, vessels of any type and tonnage [not
including vessels of United States registry under the
United States flag, and aircraft in similar circumstances], charter parties, and all other interests
represented by instrument or otherwise in the rights to
possession, use, or control of any foreign vessel [other
than maritime or other liens thereon]; farm machinery
and equipment, livestock, and all other tangible personalty used in the operation of any business or occupation ; (20) Jewelry and objects of art for personal use,
including all jewelry, precious stones, precious metals
other than bullion, art objects, and coin and stamp
collections, not held for business use; (21) Liens on
and claims to personalty, not otherwise classified, including trust receipts, contracts for conditional sale
or re-sale, lease-sale agreements, repurchase agreements, chattel mortgages, pledges of tangible personalty; maritime, cattle, timber, and crop liens; and all
instruments not otherwise classified evidencing any
lien on, or claim to, personalty, and all other liens on




or claims to personalty not represented by any
instrument, arising by agreement or by operation of
law.
C L A S S F . Real property, mortgages, and other rights
to land.—(22) Land and buildings for personal use,
including only property used exclusively as a dwelling
by the reporter and his family and not more than one
other family; (23) Land and buildings, other than for
personal use, including all property used as a dwelling
other than that classified under type 22 preceding,
and all lands and buildings, structures, and other
improvements thereon used for commercial, manufacturing, mercantile, agricultural, and other business
purposes; (24) Mortgages on real property, mortgages,
mortgage participation certificates, guaranteed or
otherwise, deeds of trust, and any other lien on any
real property or interest therein securing an obligation
for the payment of money [other than corporate mortgage bonds or notes represented by financial securities]; (25) Other rights to land, contracts for purchase
and sale of real property, whether or not partly
executed, options for the purchase of real property,
ground rents, leaseholds, tax warrants, easements,
and rights to the use or exploitation of land, including
mineral rights, oil rights, and similar rights, and royalties thereon, and all other rights, interests or liens,
vested or contingent, upon real property or upon an
interest in real property not otherwise specified.
CLASS
G . Estates and trusts.—(26)
Interests in
estates and trusts, each and every right or interest,
present or future, absolute or contingent, in or to any
of the property or estate of a deceased person, under
administration in any foreign country, which belonged
to a person subject to the jurisdiction of the United
States, or in which he had an interest, whether the
same existed by reason of the provisions of a last will
and testament or by operation of law in case of the
intestacy of the deceased, and all other rights or
interests, present or future, absolute, revocable or
contingent, belonging to a person subject to the
jurisdiction of the United States or in which he had
an interest in or to any property or fund held or
controlled by a trustee or other fiduciary by whatever
name described acting under the laws of any foreign
country.
C L A S S H . — L i f e insurance policies and annuities.—
(27) Life insurance policies, of all types having a cash
surrender value; (28) Annuities, of all types, including
pensions and endowments, whether gratuitous or
upon consideration, and pension and endowment
contracts.
C L A S S I . License agreements, franchises, and certain
contracts.—(29) Patent license agreements, licenses,
by definition or otherwise, and immunities, relating
in any wray to foreign patents, and any other contracts
affecting or involving such patents, including, but
not by way of limitation, reciprocal licensing agreements; (30) Trademark license agreements, licenses,
by definition or otherwise, and immunities, relating
in any way to foreign trademarks, and any other con-

13
tracts affecting or involving such trademarks, including, but not by way of limitation, reciprocal licensing
agreements; (31) Franchises and concessions, by which
any right or privilege was granted or given by any foreign country or any subdivision thereof or any municipality tlieiein, which was or might have been exercised affecting the commencement, continuation, or
conduct of a business or as an incident thereto; (32)
Certain contracts, all contracts, agreements, and understandings, whether written or oral, of the following
kinds, with any person or persons within a foreign
country, whether or not also reportable under some
other type: (a) Contracts allocating, restricting, or
otherwise determining, or providing for the allocation,
restriction, or determination of, the production, marketing, or pricing, of goods or services, but not including contracts the primary purpose of which was
to constitute one of the parties an agent or representative for the sale of goods supplied by the other party;
(6) Contracts for the exchange of information or inventions, including information concerning methods,
processes, or volume of production, sales prices, insurance rates, shipping space, and other trade information and including contracts providing for visitation
or inspection of plants or processes; (c) Management
contracts, exclusive service contracts, and contracts
relating to the selection or exchange of employees,
officers, directors, agents, or partners; (d) Contracts
covering all or a percentage proportion of the output
of a mine, well, plant, or other productive unit;
(e) Contracts involving dividend guarantees, pooling
or division of income or profits, [other than partnership
agreements], and agreements to finance; (/) Insurance
treaties.
C L A S S J. Property issued by the United States and
persons therein.—(33) Currency and coin, issued by or
under authority of the United States; (34) Government
issued and guaranteed bonds, including all United
States bonds, registered or bearer, notes, bills, certificates of indebtedness, savings stamps, matured
coupons, attached or detached, and every other such
direct obligation of the United States Government,
and all obligations evidenced by financial securities
guaranteed as to principal or interest by the United

SECTION IX.—VALUATION 1
1.

Valuation.—

A. General.—Both "cost or face value" and "book,
market, or estimated vtlue" shall be determined for
each type of property as required in the Table of
Valuation and Location appearing in subsection- 3
of this Section, and in the special instructions below.
Valuation shall be in United States dollars except
where otherwise required. Values in foreign currencies must be converted at the exchange rates prescribed in Section X , Table of Exchange Rates and
Valuation Dates, except as provided below concerning
cost. Amounts entered on the report should omit
fractions or decimals. However, in addition or multi-




States Government, and state, municipal, and other
local government obligations, including bonds, registered or bearer, matured coupons, attached or detached, notes, certificates of indebtedness, and any
other such obligations of any state, territory, district, or possession of the United States, or of any
agency or instrumentality or subdivision thereof, or
of any municipal corporation, including, without limitation, cities, towns, townships, counties, parishes,
irrigation districts, school, water, drainage, and tax
districts, special authorities, and any other similar
obligations and including certificates of deposit with
respect to any of the foregoing; (35) Corporate bonds,
bonds of domestic corporations, including mortgage
bonds, registered or bearer, debentures, notes, income
bonds, and any other evidences of funded debt, past
due or to become due, and all receiver's or trustee's
certificates and similar instruments and any other
obligation evidenced by an instrument, negotiable or
otherwise, representing funded corporate debt, executed or issued by or in the name of any corporation
organized under the laws of the United States or of any
state, territory, district, or possession thereof, including all such obligations of any agency or instrumentality of the United States not guaranteed as to principal
or interest by the United States Government and including certificates of deposit with respect to any of
the foregoing; (36) Corporate stocks, stock and shares,
of any class, issued by domestic corporations, or other
domestic organizations, including interests in voting
trusts, stock pools, and similar interests, and any
trustee's or other certificates, by whatever name called,
representing shares or beneficial interests in any
business trust or other type of unincorporated business organization except a partnership; (37) Negotiable instruments for the payment of money drawn on,
payable at, issued by, or representing by the terms
thereof .a claim on or obligation of any banking institution or other person subject to the jurisdiction of
the United States, including all checks, cashier's or
official bank checks, sight drafts, time drafts, banker's
acceptances, trade acceptances, promissory notes and
any and all other notes, drafts, or bills of exchange.
> LOCATION OF PROPERTY
plication, to determine the full value of an item of
property which is composed of several units, fractions
or decimals should not be disregarded. For example,
if 10 shares of a particular stock are to be reported
and the value of each share was $116%, so that the
exact total value wras $1163.75, the amount to be
entered on the report should be $1164.
B. Cost or face value.—
(1) Cost.—Where the Table of Valuation and
Location in subsection 3 below calls for cost, original
cost to the person reporting should be entered, regardless of the date on which incurred, and without
inclusion of interest or carrying charges or deduc-

*

14
tion, either direct or through the medium of reserves,
for depreciation, obsolescence, depletion, or revaluation but excluding the cost of any portion of the
property disposed of before the reporting date. However, cost as carried on the books of the reporter as
of May 31, 1943, may be used if substantially in
accord with this instruction and with the special instructions relating to real property given in subsection
D below. When original cost was not recorded in
United States dollars, it shall be converted into dollars
at the exchange rate prevailing at the time of acquisition. The exchange rate specified in Section X should
not be used in such a conversion. Funds borrowed to
purchase property shall not be deducted from its cost.
If property was acquired gratuitously, as by gift
or bequest, the market or estimated value at the time
of acquisition shall be entered in lieu of cost.
(2) Face value.—The face value of an instrument
for the payment of money or of any other money obligation is the amount purporting to be due and owing
thereon at the close of business on May 31, 1943,
without regard to unpaid interest, which shall not be
reported in any way on Form TFR-500.
C. Book, market, or estimated value.—
(1) Date of valuation.—Although this census covers
only property actually or presumptively held at the
close of business on May 31, 1943, earlier dates for
determination of the market or estimated value of
the property reported are provided with respect to
certain jurisdictions. Accordingly, the date as of
which property is to be valued will in many instances
differ from the uniform date as of which it is enumerated for the report. The valuation dates for all
jurisdictions are set forth in Section X, Table of
Exchange Rates and Valuation Dates, which should
be consulted in every case. Speaking generally,
property in the Western Hemisphere, central and
southern Africa, and western and south-central Asia,
and the Australian region is to be valued as of the
date of the enumeration of all property to be reported,
that is, the close of business on May 31, 1943, property in Europe, excepting certain jurisdictions, and
in north Africa, as of August 1, 1939, and that in
Oceania and eastern and southeastern Asia as of
December 1, 1941.
(2) Book value.—Book value shall be given only
with respect to property in Class A, "Interests in
allied foreign organizations." The value required is
underlying book value as shown on the books of the
allied organization, which should be reported in detail
on Series C and cairied in total from that series to
Series B. Neither market nor estimated value should
be given, in place of such book value. Compare subsection D (1), below.
(3) Determination of market or estimated value.—
Market value, except when special provision is made
in this Circular, shall be based on the value prevailing
in the market for the particular property on the
prescribed valuation date. If market prices are not
available, sale prices or bids for the same or substan-




tially similar property, if reasonably close to the
valuation date, shall be used in determining value.
In the absence of any such criteria, the best estimate
of value at the specified date should be given, based
upon all attendant or surrounding circumstances then
existing, but not including the possibility of war. The
value at the prescribed date must be used regardless of
the effect which subsequent war conditions may have
had upon the type of property involved or the property
against w hich it is a lien or the ownership of which it
represents.
If more than one market existed for a particular
kind of property on the valuation date, the price
prevailing in the principal market on that date shall
be used. With respect to property having a recognized market in the United States, such as foreign
dollar securities, the price in the United States shall
be regarded as the principal market price.
(4) Exam-pie.—As an example under this subsection, suppose that in 1936 a person reporting had
bought 3,000 shares of stock of a French corporation,
and in 1940 sold 2,000 shares, leaving 1,000 shares on
May 31, 1943, the basic census date. The market
value in Paris, the principal market, was 100 francs
per share on August 1, 1939, the valuation date
specified for France by Section X of this Circular,
but on May 31, 1943, it is believed, from such information as is available, that the market value was
about 50 francs per share. The total market value
for reporting is 100,000 francs, i. e., the number of
shares (1,000) held on May 31, 1943, multiplied by
the value per share (100 francs) on August 1, 1939,
the specified valuation date for France. The number
of shares held in 1939 is disregarded, as is the probable market value per share in 1943. In entering
the value on the report it will of course be converted
to dollars at the rate provided in Section X, 2.6 cents
per franc, making the amount $2,600.
D. Valuation of particular kinds of property.—
(1) Interests in allied foreign organizations.—Instructions for determining the value of interests in
allied foreign organizations (property types 1 through
3) are given by Section XI in this Circular, relating to
Series C. The instructions in the present Section are
not applicable to the valuation of such interests.
(2) Obligations payable in more than one currency.—
When an obligation was payable in more than one
currency at the option of the reporter, the value should
be based on the most favorable option. If some other
party had the choice, the value should be based on
the option least favorable to the reporter.
(3) Estimated value of receivables, claims, and mortgages.—The estimated value of receivables, claims, and
mortgages, including instruments secured by a mortgage on real property but excluding letters of credit,
shall be the face amount, except that the amount
expected to be actually realized as of the pertinent
valuation date shall be taken as the value when such
amount is less than the face amount.

15
(4) Letters of credit.—One amount shall be entered
as both the face value and the market or estimated
value of letters of credit. As to the beneficiary, the
value shall be the amount available by draft at the
close of business on May 31, 1943, in accordance with
the terms of the letter of credit. The value with
respect to the person at whose request a letter of
credit was opened shall be the prepaid amount which
was reimbursable on that same date.
In determining the amount available by draft, deduct from the face amount of the letter of credit, or
from the upper limit of credit, if greater than the face
amount, the amount of any draft already drawn,
whether or not accepted or paid. No report whatever should be made, either by the beneficiary or a
confirming domestic bank, with respect to a letter of
credit under which the beneficiary might have drawn
only if he had rendered a performance, such as the
shipment of goods, which had not been fulfilled on
May 31, 1943.
A person who had opened a letter of credit should
report as reimbursable only any amount actually prepaid, less drafts paid before the close of business on
May 31, 1943. Cash collateral should be reported
under deposits. Other collateral should be reported in
the appropriate property type. No deduction should
be made from the amount reimbursable or from collateral for contingent indebtedness on the unused portion
of the letter of credit.
(5) Cost of real property.—The cost of real property
shall be original cost adjusted by addition of capital
expenditures (excluding expenditures for maintenance
and repairs) and by subtraction of capital withdrawals.
(6) Cost of other rights to land.—If the reporter purchased property included under type 25, "Other
rights to land," he should enter the price paid as the
"cost or face value" of the property. Concerning
property acquired in any other manner, such as a
leasehold granted to the reporter upon a periodical
rental, the word "unascertainable" should be entered.
(7) Interests in estates and trusts.—In reporting an
interest in an estate or trust, the same amount shall be
entered under both "cost or face value" and "book,
market, or estimated value." Respecting a present
interest in the corpus of an estate or trust, the amount
shall be that proportion of the market or estimated
value of the entire assets of the estate or trust which
was assignable to the interest. The amount reportable for an income interest or a future interest in the
corpus shall be the actuarial value of the interest
calculated as of May 31, 1943, by standard methods,
on the basis of the market or estimated value of the
corpus, determined as of the valuation date specified
for the pertinent jurisdiction in Section X, Table of
Exchange Rates and Valuation Dates, which in many
cases is earlier than May 31, 1943. Thus in some
instances the date for determining the value of the
corpus will differ from that which will govern in ascertaining the other data requisite to the calculation.
In any case, the description of the interest reported
523431 ° — 1 3




3

shall include a summary but complete statement of
all data pertinent to its valuation.
(8) Life insurance policies.—The cash surrender
value on May 31, 1943, shall be entered as both the
"cost or face value" and the "book, market, or estimated value" of a life insurance policy. If payment
of premiums was suspended before May 31, 1943,
because of war or governmental controls use the cash
surrender value at the time of the last premium pa}rment. Deduct from the gross surrender value the
amount of any policy loans or similar charges against
the policy.
(9) Property issued by the United States and persons
therein.—The value of property items in this class shall
be determined in accordancc with the principles
applicable to corresponding items in other property
classes.
E. Properly damaged, destroyed, or seized.—Subsection 2B in Section II of this Circular requires that
property damaged, destroyed, or seized in certain circumstances shall be reported on Form TFR-59D.
Such property shall be valued as if the damage, destruction, or seizure had never occurred, i. e., no deduction
from the value shall be made for the adverse action
whether it took place before or after the applicable
valuation date. However, in arriving at the value,
deduct any portion of the loss actually recovered
through insurance, and state the circumstances in
describing the property. In other respects, disregard
the existence of insurance on such property.
F. Property regarded as worthless for other governmental purposes.—The circumstance that property
falling within the requirements of this Circular is
regarded as worthless for some other governmental
purpose shall not render the requirements inapplicable
to the property in any respect whatever. For example, a person holding bonds of an enemy country
having a face value of $2,000 and a market or estimated value of $300 on the valuation date specified
for that jurisdiction in Section X of this Circular, must
report them at those amounts even if they are considered completely worthless for purposes of taxation.
2. Location of property.—
A. General.—In reporting on Form TFR-500, the
location of property in foreign countries shall be
determined in accordance with the Table of Valuation
and Location in subsection 3 of this Section, and the
special instructions respecting certain kinds of property which are given by this subsection. It is required throughout that the location of property shall
be reported according to jurisdictions. Section X of
this Circular sets forth a list of jurisdictions which
must be followed strictly to the extent that any
jurisdiction is included therein.
(1) Definition of jurisdiction.—With respect to reports on Form TFR-500, a "jurisdiction" shall be
regarded as comprising the governmental or administrative area connoted by its name on January 1, 1938,
without regard to prior or subsequent invasion or other

16
similar act. If several governmental units were
connoted by the name of a jurisdiction listed in
Section X, as in the case of the British West Indies,
the jurisdiction shall be considered to include the areas
of all the units.
(2) Country divided into more than one jurisdiction.—
When a foreign country, or a country and its colonies,
is divided into more than one jurisdiction in the list
appearing in Section X, the instructions respecting
location shall be regarded as applying to each jurisdiction separately instead of to the country as a whole.
B. Property not to be reported in more than one
jurisdiction.—(1) General.—An item of property
should not be reported as located in more than one
jurisdiction, even though it had some relation to two
or more jurisdictions, but the circumstances concerning such property shall be stated in the description of
the property. For example, if a claim against a
person resident in one jurisdiction had been guaranteed
by a person in another, the claim should be regarded
as located only in the jurisdiction where the principal
debtor was resident, with a statement in the description regarding the guaranty. A similar rule should be
followed with respect to the debt of a person in a
particular jurisdiction secured by the pledge of
collateral issued by a person in another jurisdiction.
However, it is provided in the Table of Valuation and
Location in subsection 3 of this section that debts
secured by liens on tangible personal property and on
real estate shall be reported in the jurisdiction where
the property is physically located and not in the
jurisdiction where the debtor is resident, if the two
jurisdictions are different.
(2) Location of instruments.—The location of instruments representing or evidencing any property shall
be disregarded in determining the location of the
property, except as provided with respect to Class J,
"Property issued by the United States and persons
therein," but, if the instrument was not in the United
States, the facts concerning the location of the instrument shall be fully stated in any description which is
required concerning the property.
(3) Claim against citizen of one country resident in
another.—If an individual was resident in a country
other than that of his citizenship, a claim against him
shall be regarded as located only within the country
of his residence.
(4) Claims relating to branches.—Claims against a
foreign person arising through transactions with a
branch or office of such person shall be considered as
located in the jurisdiction where the branch or office
was situated. For example, if a person delivered
goods on credit to a branch in jurisdiction A of a corporation organized in jurisdiction B, the claim for
the price of the goods shall be reported as located in




jurisdiction A. Claims against a person subject to
jurisdiction of the United States relating to a foreign
branch or office of the person shall likewise be reported
as located where the branch or office was situated.
Concerning the location of insurance policies and
annuities, attention is directed to subdivisions E and
F, below, of this subsection.
C. Property damaged, destroyed, or seized.—When
property damaged, destroyed, or seized is reported, as
provided by subsection 2B in Section II of this
Circular, the location shall be determined exactly as
if the adverse action had not occurred.
D. Vessels and aircraft.—Vessels and aircraft shall
be deemed to have been located within the jurisdiction in which they were registered.
E. Insurance policies.—Insurance policies and claims
thereunder should be regarded as located in the jurisdiction where the last premium before May 31, 1943,
was payable, unless it is known that the assets covering
reserve liability, i. e., for the payment of claims under
such policies, were not held in such jurisdiction. In
the latter case a policy or claim should be considered
to be located where the reserve was held. In accordance with these principles, no report need be made of
policies issued in the United States by foreign insurance companies, or claims thereunder, if the premiums
were payable here and it is not known that the reserves
were elsewhere.
F. Annuities.—The principles stated in the preceding subsection should be applied in determining
the location of annuities purchased from an insurance
company or other similar organization. Other
annuities, including pensions, should be regarded as
located in the jurisdiction where the person obligated
is situated.
G. Property issued by the United States and persons
therein.—Property issued by the United States and
persons therein (Property Class J) shall be reported
as situated in the country where it was physically
located, except that if such property had been entrusted to a foreign custodian, it shall be reported as
located in the jurisdiction within which the custodian
was situated. In case it is known that the property
had been placed by the custodian in the hands of a
person within another jurisdiction, the circumstances
shall be fully stated in any description which is required concerning the property. For the purposes
hereof, the term "property," as applied to any financial
security or negotiable instrument for the payment of
money, shall mean the actual security or instrument
and not the obligation of the issuer.
3. Table of valuation and

location.—

References in parentheses are to the preceding subsections of this Section.

17
Cost or face value (subsection IB)

Property types

(1) Corporations, associations, and similar
organizations.
(2) Branches

ied foreign organizations
C L A S S A. Interests in all
Cost (subsection 1D(1))_ Value per books of allied
organization (subsection 1D(1)).
do
do
do

(3) Partnerships

do

CLASS B .

(4) Bullion:
(а) Gold bullion _ .
(б) Silver bullion
(5) Currency and coin not
repudiated.
(6) Demand deposits
(7) Other deposits

Book, market, or estimated Factors determining locavalue (subsection 1C)
tion (subsection 2)

Jurisdiction in which organized.
Jurisdiction in which operating.
Jurisdiction in which organized.

Bullion, currency, and deposits

§35.00 per oz.
$0.45 per oz_.
Face value

$35.00 per oz.
$0.45 per oz_.
Face value

Physical location.
" Do.
Jurisdiction issuing.

Amount of balance on
May 31, 1S43.
do

Amount of balance on
May 31, 1943.
do

Jurisdiction where primarily payable.
Do.

C L A S S C . Securities (other than classes A and J)
Market or estimated
(8) Government securities. Face value _
value.
do
do
(9) Government guaranteed corporate bonds.

(10) Corporate bonds, ex- . . . do
clusive of type 9.
Cost
(11) Corporate shares
do
(12) W a r r a n t s , s c r i p ,
rights, options, and
other securities.

do
._ . .

do
do

Jurisdiction issuing or in
which issuer organized.
Jurisdiction guaranteeing
or in which guarantor
organized.
Jurisdiction in which issuer
organized.
Do.
Jurisdiction issuing or in
which issuer organized.

Receivables and claims (other than classes A and J)
D
Estimated value (subsec- Jurisdiction within which
Face value.
]>erson obligated was
tion ID (3)).
located.
Do.
do
.do.

CLASS

(13) Notes.
(14) Accounts and bills receivable.
(15) Letters of credit

(16) Other claims and demands.

Amount available by
draft or in reimbursement on May 31, 1943
(subsection ID(4)).
Face value
CLASS

(17) Options and futures in
commodities.

Cost.

(18) Goods and merchan- . . . . d o
dise.
do
(19) Machinery and equipment.
do
(20) Jewelry and objects of
art for personal use.
do
(21) Liens on and claims to
personalty, not
otherwise classified.




Amount available by
draft or in reimbursement on May 31, 1943
(subsection ID(4)).
Estimated value (subsection ID (3)).

E. Miscellaneous personalty
Market or estimated
value.
__do
do
do
do

Do.

Do.

Jurisdiction in which person obligated was located.
Physical location.
Physical location (subsection 2D).
Physical location.
Physical location of underlying property.

18

Cost or face value (subsection IB)

Property types

CL.

Book, market, or estimated Factors determining locavalue (subsection 1C)
tion (subsection 2)

L S F. Real property, mortc,lages, and other rights to and I
S

(22) Land and buildings Adjusted cost (subsec- M a r k e t or estimated
for personal use.
value.
tion ID (5)).
do
(23) Land and buildings,
do
other than for personal use.
Estimated value (subsec(24) Mortgages on real Face value
tion ID (3)).
property.
(25) Other rights to land_. Cost (subsection 1D(6)).. M a r k e t or estimated
value.
CLASS

(26) Interests in e s t a t e s
and trusts.

G.

Est a<es

Value as of May 31, 1943,
based on market or
estimated value of assets (subsection ID
(7)).
CLASS

(29) Patent license agreements.
(30) Trade-ipark license
agreements.
(31) Franchises and concessions.
(32) Certain contracts

CLASS

Physical location of underlying property.
Do.

and trusts

Value as of May 31, 1943,
based on market or
estimated value of assets (subsection ID
(7)).

Jurisdiction in which created.

Cash surrender value on
May 31, 1943 (subsection ID (8)).
Actuarial value on May
31, 1943.

Jurisdiction where premiums payable (subsection 2E).
Jurisdiction where purchased or where obligor
was located (subsection
2F).

I. License agreements, franchises, and certain contracts

No value required.

_

No value required.

do

. . __do

do

. ._do

do

do

Jurisdiction within which
principal foreign party
was located.
Do.
Jurisdiction granting.
Jurisdiction in which principal foreign party was
located.

J. Property issued by the United States and persons therein

(33) Currency and coin__.

Face value
ID (9)).

(34) Government issued
and g u a r a n t e e d
bonds.
(35) Corporate bonds
(36) Corporate stocks
(37) Negotiable instruments for the payment of money.

do




Do.

H. Life insurance policies and annuities

(27) Life insurance policies. Cash surrender value on
May 31, 1943 (subsection ID (8)).
Actuarial value on May
(28) Annuities.
31, 1943.

CLASS

Physical location.

(subsection

.do.
Cost (subsection ID (9))..
Face value (subsection
ID (9)).

Face value (subsection
ID (9)).
M a r k e t or estimated
value (subsection ID
(9)).
do
.doEstimated value (subsection ID (9)).

Physical location, unless
in custody (subsection
2G).
Do.
Do.
Do.
Do.

19
SECTION X—TABLE OF EXCHANGE RATES AND VALUATION DATES
When the value of property expressed in terms of
foreign currency is required to be converted into
United States dollars in reporting on Form TFR-500,
the rates of exchange set forth below must be used
except where other provision is specially made. If
any jurisdiction is not included in the table, the latest
rate next before May 31, 1943, as generally quoted by
foreign exchange dealers or other recognized sources of
information, shall be used. Such a rate shall be

Jurisdiction

Afghanistan
Albania
Algeria
Angola
Anglo-Egyptian SudanArgentina
Australia
Austria
Bahamas
Belgian Congo
Belgium 1
Bermuda
Bolivia
Brazil
British Arabia
British East Africa
British Guiana
British Honduras
British Malaya
British Mediterranean
possessions.
British West Africa
British West Indies,
otherwise unlisted.
Bulgaria
Burma
Canada
Chile
China
Colombia
Costa Rica
Cuba
Czechoslovakia
Danzig
Denmark
Dominican Republic-.
Ecuador
Egypt

Monetary
unit

U. S.
cents Valuaper tion date
unit

Afghan _
Franc.
Franc _ _
Angolar .
Pound _
Peso
Pound.
Schilling
Pound
Franc...
Belga.. _
Pound
Boliviano
Cruzeiro
Rupee
Shilling
Dollar
Dollar
Dollar
Pound.

7. 6 5-31-43
32. 9 8 - 1-39
2. 6 8- 1- 39
4. 0 5-31-43
409. 7 5-31-43
25. 0 5-31-43
319. 8 5-31-43
18. 9 8 - 1-39
400. 0 5-31-43
2. 3 5-31-43
17. 0 8 - 1-39
401. 0 5-31-43
2. 4 5-31-43
5. 1 5-31-43
30. 1 5-31-43
20. 0 5-31-43
83. 7 5-31-43
99. 5 5-31-43
47. 2 12- 1-41
401. 0 5-31-43

Pound _
Dollar

402. 5 5-31-43
83. 7 5-31-43

Lev _ _ . _
1. 2 8 - 1-39
30. 1 12- 1-41
Rupee
Dollar
90. 1 5-31-43
Peso
3. 2 5-31-43
Yuan
5. 3 12- 1-41
57. 2 5-31-43
Peso _
Colon
17. 8 5-31-43
Peso . . .
100. 0 5-31-43
Koruna. .
3. 4 8 - 1-39
Gulden.
18. 8 8 - 1-39
Krone .
20. 9 8 - 1-39
Dollar
100. 0 5-31-43
Sucre
7. 1 5-31-43
Pound _
417. 0 5-31-43

Listed separately is the Belgian Congo.
Listed separately are Algeria, French Equatorial
Africa, French Guiana, French India, French IndoChina, French Morocco, French Oceania, French
1

2




clearly stated in the report on series B relating to the
jurisdiction.
Detailed instructions for the use of this table in the
valuation and location of property are given by Section
IX in this Circular.
This table is provided for use only in preparing reports on Form TFR-500 and is not intended to be
used or relied upon in any other connection or for any
other purpose whatsoever.

Jurisdiction

Eire (Irish Free State).
Estonia
Ethiopia
Finland
France 2
French Equatorial
Africa.
French Guiana
French India
French Indo-China
French Morocco
French Oceania
French Somaliland
French West Africa
French West Indies
Germany
Greece
Guam
Guatemala
Haiti
Honduras
Hongkong
Hungary
Iceland
India
Iran (Persia)
Iraq (Mesopotamia) _ .
Italian East Africa
Italy 3
Jamaica
Japan
Latvia
Liberia
Libya
Lichtenstein
Lithuania
Luxembourg
Madagascar

Monetary
unit

U. S.
cents Valuaper tion date
unit

Pound . .
Kroon
Shilling
Markka _
Franc.
Franc . .

403. 0
25. 9
20. 0
2. 1
2. 6
2. 3

Franc.
Rupee.. . .
Piaster _
Franc
Franc
Franc.
Franc
Franc
Reichsmark _
Drachma
Dollar
Quetzal _
Gourde
Lempira
Dollar
Pengo
Krone
Rupee
Rial
Dinar
Shilling
Lira
Pound
Y'en
Lat
Dollar
Lira. _
Franc.
Litas
Franc
Franc

2. 3 5-31-43
30. 1 5-31-43
22. 7 12- 1-41
2. 6 8 - 1-39
2. 3 12- 1-41
2. 3 5-31-43
2. 3 5-31-43
2. 3 5-31-43
40. 1 8 - 1-39
0. 9 8 - 1-39
100. 0 12- 1-41
100. 0 5-31-43
20. 0 5-31-43
49. 0 5-31-43
25. 1 12- 1-41
19. 6 8 - 1-39
15. 4 5-31-43
30. 1 5-31-43
3. 1 5-31-43
405. 5 5-31-43
20. 0 5-31-43
5. 3 8 - 1-39
401. 0 5-31-43
23. 4 12- 1-41
18. 6 8 - 1-39
83. 3 5-31-43
5. 3 8 - 1-39
23. 3 5-31-43
16. 9 8 - 1-39
4. 2 8 - 1-39
2. 3 5-31-43

5-31-43
8 - 1-39
5-31-43
8 - 1-39
8 - 1-39
5-31-43

Somaliland, French West Africa, French West Indies,
Madagascar, Syria, and Tunisia.
3 Listed separately are Italian East Africa (comprising Eritrea and Italian Somaliland) and Libya.

20

Jurisdiction

Mexico
Mozambique
Netherlands 4
Netherlands East Indies.
Netherlands West Indies.
Newfoundland
New Zealand
Nicaragua
Norway
Palestine
Panama
Paraguay
Peru
Philippine Islands
Poland
Portugal5
Portuguese Atlantic
Islands.
Portuguese Guinea
Portuguese India
Rhodesia
Rumania

Monetary
unit

U. S.
cents Valuaper tion date
unit

20. 6 5-31-43 Salvador
4. 1 5-31-43 Saudi Arabia
53. 2 8 - 1-39 I South West Africa
52. 8 12- 1-41 Spain 6
Spanish Africa
52. 5 5-31-43 Spanish Atlantic IsGuilder
lands.
Dollar
90. 1 5-31-43 Surinam (Netherlands
Guiana).
Pound
322. 8 5-31-43
Cordoba
20. 0 5-31-43 Sweden
23. 5 8 - 1-39 Switzerland
Krone
Pound
402. 5 5-31-43 Syria
100. 0 5-31-43 Tangier
Balboa
Peso _ __•__
0. 3 5-31-43 Thailand (Siam)
Sol
15. 4 5-31-43 Tunisia
50. 0 12- 1-41 Turkey
Peso.
18. 8 8 - 1-39 Union of South Africa7
Zloty
4. 1 5-31-43 Union of Soviet SoEscudo__ _
cialist Republics.
4. 1 5-31-43
Escudo
United Kingdom 8
Escudo
4. 1 5-31-43 Uruguay
30. 1 5-31-43 Venezuela
Rupee
Pound
399. 5 5-31-43 Yugoslavia
Leu__
0. 7 8 - 1-39

Peso __ —
Escudo
Guilder
Guilder. _

4 Listed separately are the Netherlands East Indies,
Netherlands West Indies, and Surinam (Netherlands
Guiana).
5 Listed separately are Angola, Mozambique, Portuguese Guiana, Portuguese India, and Portuguese
Atlantic Islands (comprising the Azores, Madeira,
and Cape Verde Islands).
6 Listed separately are Spanish Africa and Spanish
Atlantic Islands (Canary Islands).
7 Listed separately is South West Africa.




Jurisdiction

Monetary
unit
Colon
Rival.
Pound
Peseta
Peseta
Peseta

U. S.
cents Valuaper tion date
unit
40. 0
30. 1
396. 5
9. 1
9. 1
9. 1

5-31-43
5-31-43
5-31-43
5-31-43
5-31-43
5-31-43

Guilder

52. 5 5-31-43

Krona _
Franc
Pound
Peseta
Baht
Franc.
Pound
Pound
Ruble

23. 8 5-31-43
23. 3 5-31-43
45. 5 5-31-43
9. 1 5-31-43
35. 7 12- 1-41
2. 3 8 - 1-39
77. 5 5-31-43
398. 0 5-31-43
18. 8 5-31-43

Pound
Peso
Bolivar
Dinar..

402. 5
52. 6
29. 8
2. 3

5-31-43
5-31-43
5-31-43
8 - 1-39

8 England, North Ireland, Scotland, and Wales are
included under the United Kingdom. Listed separately are Anglo-Egyptian Sudan, Bahamas, Bermuda,
British Arabia, British East Africa, British Guiana,
British Honduras, British Malaya, British Mediterranean Possessions, British West Africa, British West
Indies (not otherwise listed), Burma, India, Hong
Kong, Jamaica, Newfoundland, Palestine, and Rhodesia. Also listed separately are the British
Dominions.

21
SECTION XI.—INSTRUCTIONS FOR SERIES C—REPORT OF INTERESTS IN
PRIMARY ALLIED ORGANIZATIONS
1. Purpose of form.—
A. General.—Series C shall be used to report on
Form TFR-500 with respect to interests in primary
allied organizations, as defined below. A separate
report must be filed with respect to each such organization which was allied with the reporter. Particular
care should be taken to insure that a report on Series
C is filed as to each primary allied organization listed
under question 2 in Part B of Series A and conversely
that each such organization reported on Series C is
listed under the question.
B. Definition of "primary allied organization."—
"Primary allied organization" shall mean a foreign
organization allied with a person without the interposition of any other foreign organization, but without
regard to the interposition of organizations subject to
the jurisdiction of the United States. Thus, a primary
allied organization will in every case have been
directly controlled or substantial part of its securities
or other obligations will have been directly owned by
some person subject to the jurisdiction of the United
States or by such a person and one or more of his
affiliates subject to the jurisdiction of the United
States, but the organization will also be a primary
allied organization with respect to any other person subject to the jurisdiction of the United States
who is allied with the foreign organization through
the first domestic person or persons. Concerning the
meaning of the term "allied foreign organization,"
at tention is directed to subsection 4 in Section II of
this Circular.
C. Series C Supplement.—Report must be made on
Series C Supplement respecting every organization,
domestic as well as foreign, allied with the reporter
through a primary allied organization. Detailed instructions concerning such reports arc provided in
Section XII of this Circular. If a foreign organization
is allied with the reporter both as a primary allied
organization and through another foreign organization, report shall be made on both Series C and Series
C Supplement, respectively.
D. More than one person allied with a foreign organization.—Every person allied with any foreign organization is fully responsible for all reports required of
him concerning the organization even though other
persons are also obliged to file reports. Each person
must without exception furnish a reference on Series
A concerning the organizations allied with him.
However, only one person allied with a foreign
organization need file a full report regarding the
organization, provided that the report includes all
material information available to each person allied
with the organization. Except as required in the
following paragraph, each other person allied with
such an organization need only show on Series A his
connection with the person filing the full report. All
persons other than the one reporting in detail remain




liable for the full report, including its completeness
and correctness. Any person, therefore, who does
not himself report fully should ascertain that the required report is being made and is complete and
correct.
Every person allied with a foreign organization who
had an immediate ownership interest in the organization or any of its obligations, must report the interest,
regardless of its size, on Series B and Series C. On
such a report no answer need be given to questions
5 through 12 in Part B, provided that some other
person files a full report in accordance with the preceding paragraph of this subdivision. The financial
statements which are submitted in answer to question
12 in Part B by the person making the full report
on Series C must be substantially the same as those
which would be submitted by the person giving a
partial report. If the foreign organization has furnished different financial statements for the same
fiscal period to the several reporters involved, or if
the several reporters regularly translate the same
statements into United States dollars in different,
manners, each reporter must answer question 12
full}' and must use the statement furnished to him in
answering Part C. Each partial report should bear
under question 5 in Part B a statement in the following form: "Reference is made to the report respecting
the foreign organization filed by
," with
the name and address of the person filing the compicto
report.
For example, if X, Y, and Z were allied with a
certain foreign organization, but only Z had an
immediate ownership interest in the organization,
each of the three persons must file a report on Series
A showing his connection with the organization but
only Z need file a full report respecting the organization. X and Y may rely on his report. However,
X and Y remain equally responsible with Z for the
completeness and correctness of the detailed report.
If, on the other hand, each of the three persons had an
immediate ownership interest in the foreign organization, each must report his interest on Series B and
Series C as well as on Series A, but all other required
information and reports concerning the foreign
organization need be submitted only by one of the
three persons.
When a person is allied with a foreign organization
without immediate ownership interest, as by control
through an intermediate organization, and such
person himself reports on Series C, all of Part C and
Part D must be left entirely blank. These portions
of the form are to be answered only by persons having
an ownership interest in a foreign organization or
its obligations. In addition no report concerning the
organization should be made on Series B.
E. Branches.—If a person reporting regularly treats
different offices or agencies in a particular country

22
as separate branches, they shall be regarded as such
in making reports, but if several offices or agencies
in a country are regularly treated as constituting one
branch, they may be so regarded in reporting.
2. Report number and jurisdiction.—
A. Report number.—All reports on Series C submitted by any person must be numbered consecutively
in the space provided in the upper right hand corner
of the form, beginning with the number 1.
B. Jurisdiction.—Enter in this space the name of
the foreign jurisdiction in which the foreign organization with relation to which the particular report on
Series C is being rendered was located. The location
of a foreign organization should be determined in
accordance with subsection 2 in Section IX of this
Circular. When a foreign country, or a country and its
colonies is divided into more than one jurisdiction, an
organization created or organized under the laws of the
country itself shall be regarded as located in the jurisdiction where its head office was situated, but if the
organization had property in other jurisdictions within
that country, it may be necessary to file additional
reports on Series C Supplement pursuant to Section
XII.
3. Part A.—
The name and address given in answer to this Part
must be exactly the same as those stated under
Questions 1 and 2 of Part A in both Series A and
Series B.
4. Part B.—
A. Question 4-—
(1) Question 4 (a)-—Enter the English word denoting the type of organization, e. g., "corporation,"
"association," "partnership," followed by the exact
designation, unabbreviated, of the type of organization in the laws of the jurisdiction under which
the organization was created or organized, e. g.,
"limited company," "aktiengesellschaft," "soci6t6
anonyme," etc. In the case of a branch, enter merely
the English word "branch."
(2) Question A (&)•—Respecting a branch, report the
date it was opened.
B. Question 5.—Enter a brief but definite description
of the business carried on by the foreign organization,
e. g., "manufacturing electric irons" or "retailing
hardware made in the United States."
C. Question 6.—Under nature of property list the
plants and other properties which are significant in the
affairs of the organization, regardless of whether they
are situated in a jurisdiction (including the United
States) other than that in which the organization is
located. Do not list minor properties, such as miscellaneous parcels of real estate. Under location state
the place and jurisdiction in which the items are located.
Under ownership status show whether the items are
owned by the allied organization, leased, held under
purchase option, or possessed in some other manner.
Under book value of item give the approximate gross




value at which each item is carried on the books of the
foreign organization. The amount should be shown in
the currency in which it is regularly carried on the books
of the organization. Accrued depreciation need not be
taken into consideration.
In the case of intangibles and financial securities,
state under nature of property the general nature of the
property held in any particular account, e g., "stocks
and bonds in custody account" or "demand deposit,"
but do not describe each item in the account. Ignore
minor accounts of any nature. In other respects apply
the instructions in the preceding paragraph as appropriate.
D. Question 8.—Attention is directed to the definition of "secondary allied organization" set forth
by Instruction 1 in Section XII of this Circular.
E. Question 11.—With respect to each item, list
first the persons interested on May 31, 1943, and
indicate with the name of each person previously
interested the date on which his interest ceased. In
reporting a franchise or concession, include the name
and address of the particular governmental agency
by which the grant was made. In addition, state the
names and addresses of any foreign persons interested
in the franchise or concession.
F. Question 12.—
(1) Currency.—The required balance sheet and statements are to be set forth (a) in the currency customarily used by the foreign organization, and (6) in
United States dollars. Foreign currency amounts
should be translated to United States dollar equivalents in the manner regularly used by the reporter
in translating statements of the particular foreign
organization. The method of translation must be
described clearly, with a statement of the rates used,
the source of such rates, and a description of any
treatment applied to fixed asset, reserve, or other
accounts. The exchange rates specified by Section X
in this Circular shall be used in making the translation only if the reporter does not regularly translate
statements of the foreign organization into dollars.
(2) Date.—The statements required under this
question shall be as of the date used in Part C.
5. Part C.—
A. Reporti?ig dale.—With respect to persons reporting on Series A-II, the information given in answer to
this part shall be of the same date as the statements
submitted under question 3 in Part B of that series.
If statements concerning a particular foreign organization are not available as of that date, the reporter
may submit the latest statements dated before May
31, 1943. When information required to be taken
from the books of the reporter cannot feasibly be given
as of the date of the statements of the foreign organization, a date as near as possible may be used, provided
a clear explanation is supplied.
B. Date acquired.—State the date or dates upon
which the property reported was acquired, except
that where purchases had been made or balances in

23

inter-company accounts had been accumulated over a
period, it will suffice to show the date of the earliest
and latest transactions, with the dates and amounts
of any important transactions occurring in the interim.
C. Percent owned.—Show here the percentage
owned by or owed to the reporter of the total amount
of property of each kind reported.
D. Cost.—Cost shall mean the original cost of property to the reporter at the date of acquisition without
any deductions, either direct or through the medium
of reserves, for depreciation, obsolescence, depletion,
or revaluation, but excluding the cost of any portion
of the property disposed of before the reporting date.
If an investment is carried on the books at any amount
other than the original cost at the date of acquisition,
the original cost is to be reported but the differences
must be explained under question 1 in Part E.
E. Value per books of foreign organization.—In
column (4) enter the value of the property held by the
reporter as appears by the books of the foreign organization being reported, in the currency in which such
books are regularly kept, deducting reserves for
depreciation, obsolescence, depletion, or revaluation.
The amounts shown in this column should be reconcilable by percentage calculation with the balance
sheet filed under Part B. In column (5) enter the
United States dollar equivalents of the amounts
stated in column (4), converted in accordance with
Section X in this Circular and not by the method, if
any, regularly used by the reporter.
F. Space insufficient.—Whenever more than one
item should be reported with respect to any space in
the table, attach clearly labelled sheets showing the
items and enter in the table merely the appropriate
totals or outside dates, as the case may be.
G. Branches.—The reporter's investment in each
branch shall be shown so as to reflect the total invest-

ment therein regardless of the methods of bookkeeping actually used. Where the reporter's practice has
been to include all transactions with the branch in
one account on the home office books no adjustment
will be necessary. However, when any deviation
from this procedure has occurred, appropriate memorandum adjusting entries should be applied to the
reporter's and the branch's accounts. For example,
adjusting entries should be applied in the event that
property attributable to the branch, if it were an independent enterprise, has been carried on the books of
the reporter as part of the reporter's general property.
The values to be entered will be as follows:
Column (S).—Cost in United States dollars shall be
considered to be the balance at which the branch account, stated in accordance with the standards set
forth in the preceding paragraph, appears on the
books of the reporter. A debit balance shall be
shown without special distinguishing marks, but a
credit balance shall be preceded by the S3-mbol CR.,
which should also be carried to series B.
Columns (4) and (5).—"Value per books of foreign
organization" shall be the balance at which the
branch carries its account with the home office, adjusted in accordance with the same standards as
those applied to the reporter's accounts. A credit
balance shall be shown without special distinguishing
marks, but a debit balance shall be preceded by the
symbol DR, which should also be carried to Series B.
6. Part D.—
In column (3) enter the United States dollar equivalents of the amounts stated in column (2) converted
in accordance with Section X in this circular and not
by the method, if any, regularly used by the reporter.
Intercompany notes, advances, and accounts due
from the foreign organization to the reporter shall be
shown in this part, and not in Part C.

SECTION XII.—INSTRUCTIONS FOR SERIES C SUPPLEMENT—REPORT OF INTERESTS IN
SECONDARY ALLIED ORGANIZATIONS
1. Purpose of form.—
A. General.—Series C Supplement shall be used to
report on Form TFR-500 with respect to interests
in secondary allied organizations, as defined below.
A separate report must be filed with respect to each
such organization. Particular care should be taken
to insure that a report on Series C Supplement is
filed as to each secondary allied organization listed
under question 2 in Part B of Series A and question
8 in Part B of Series C, and, conversely, that each
such organization reported on Series C Supplement is
listed under both of the questions.
B. Definition of "secondary allied organization."—
The term "secondary allied organization" means (1)
any foreign organization allied with the reporter,
other than a primary allied organization and (2) any
organization subject to the jurisdiction of the United
States which was controlled, directly or indirectly, by




a foreign organization allied with the reporter or with
the reporter and one or more of his affiliates subject
to the jurisdiction of the United States, or a substantial part of the stock, shares, bonds, debentures,
notes, drafts, or other securities or obligations of which,
or other ownership interest wherein, were owned or
controlled, directly or indirectly, by such a foreign
organization.
C. Branches of primary allied organizations.—A report on Series C Supplement must be submitted with
respect to each branch of a primary allied organization in a jurisdiction different from that in which the
head office of the organization was located. If the
organization was organized in one jurisdiction and
had a substantial part of its assets in another, it shall
be deemed to have had a branch in the latter, regardless of whether the organization regularly considered
itself to have such a branch.

24
amounts under (a) in the manner regularly used by
the intermediate organization in translating statements of the particular allied organization. The
method of translation must be described clearly, with
a statement of the rates used, the source of such
rates, and a description of any treatment except
direct translation applied to fixed assets, reserve, or
other accounts. If the translation is ordinarily made
into United States dollars, the materials required
under (6) above should be given in terms of such
dollars, with similar information as to method of
translation. When no translation is regularly made,
the amount should be converted by the use of an
exchange rate derived from the ratio of the rates
derived for the tw-o respective jurisdictions stated in
Section X in this Circular.
(2) Date.—With respect to persons reporting on
Series A-II, the statements required under this question shall be of the same date as the statements submitted under question 3 in Part B of that series.
If statements respecting a particular allied organization are not available as of that date, the reporter
may submit the latest statements dated before May
31, 1943.

D. More than one person secondarily allied with one
organization.—When more than one person was secondarily allied with an organization through a particular
primary or secondary allied organization, only one
person need actually report on Series C Supplement,
provided that the report includes all material information available to each person allied with the organization. All persons other than the one reporting
in detail remain fully liable for the detailed report,
including its completeness and correctness. Any
person, therefore, who does not himself report should
ascertain that all required reports are being made
and are complete and correct.
2. Part A.—
The name and address given in answer to this part
must be exactly the same as those stated in questions
1 and 2 of Part A of the respective reports on Series
A, Series B, and Series C.
3. Part B.—
If the organization respecting which the report is
being made is allied with the reporter through more
than one allied foreign organization or other allied
organization, state on the form the name and address
of the organization immediately allied writh the
secondary allied organization and attach a sheet
showing in detail the connections of all the organizations, including those named on the form.

5. Part

4. Part C —
A. Question 1 and question 2.—The name and address given in answer to these questions must be
exactly the same as those stated in answer to question 8 in Part B of Series C.
B. Questions 4 through 10.—These questions should
be answered in accordance with the instructions given
for the corresponding questions under Part B of
Series C.
C. Question 11.—
(1) Currency.—The required balance sheet and
statements are to be set forth (a) in the currency
customarily used by the secondary allied organization, and (6) the currency customarily used by the
intermediate organization named in Part B. The
amounts under (6) should be translated from the




o

D.~

This part should be answered in the same manner
as Part C of Series C, except that all data shall concern the relationship between the foreign organization
respecting which report is being made and the intermediate organization. The entries in column (3)
"Cost" shall be taken from the books of the intermediate organization. Amounts entered in column
(5) should be derived from amounts entered in column (4) by translation in the manner specified under
subsection 4C of this Section.
6. Part E.—
Amounts entered in column (3) should be derived
from amounts entered in column (2) by translation in
the manner specified under subsection 4C of this
Section.
Intercompany notes, advances, and accounts due
from the secondary allied organization to the organization named in Part B shall be shown in this part,
and not in Part D.

RANDOLPH PAUL,
Acting Secretary oj the Treasury.

T R E A S U R Y
D E P A R T M E N T
FOREIGN FUNDS CONTROL

(6—43)

ABRIDGED INSTRUCTIONS FOR PREPARATION OF REPORTS ON FORM
TFR-500, RELATING TO PROPERTY IN FOREIGN COUNTRIES, BY
INDIVIDUALS WHOSE PROPERTY IN ALL FOREIGN COUNTRIES
HAD A TOTAL VALUE LESS THAN $50,000
TABLE OF CONTENTS
Section
I.—Introduction
Section II.—General Instructions
Section III.—Instructions for Series A-I
Section IV.—Instructions for Series B
Section V.—Valuation and Location of Property
Section VI.—Table of Exchange Rates and
Valuation Dates

Page

1
1
3
3
4
9

SECTION I—INTRODUCTION
A report on Form TFR-500 must, with certain
exceptions, be filed by every person subject to the
jurisdiction of the United States who had on May
31, 1943, any interest whatsoever, direct or indirect,
in any property then in a foreign country, including
property, such as bonds, issued by or in such a
country. This circular provides abridged instructions for the convenience of individuals whose
property in all foreign countries had a total value
less than $50,000, measured by "cost or face value" or
"book, market, or estimated value," whichever is
higher. Complete and definitive instructions are set
forth by Public Circular No. 22. Individuals having
property in foreign countries valued at more than
$50,000 and all organizations and other persons required to report must use only Public Circular No. 22.
Form TFR-500 has been issued in three series.
The instructions in this circular relate to Series A-I,
a summary report for individuals, and Series B, a
detailed report by jurisdictions, which must be used
in conjunction with Series A.
Copies of this circular, Public Circular No. 22, all
series of Form TFR-500, and Special Regulation No. 1,
under which these documents ai'e issued, may be obtained from any Federal Reserve Bank, the Governor
of any territory or possession of the United States,
any United States Consul, or the Secretary of the
Treasury, Washington, D. C.
SECTION II—GENERAL INSTRUCTIONS
1. Who must report.—
A. General requirement.—A report on Form TFR500 is required to be filed by every person subject to
the jurisdiction of the United States having at the
close of business on May 31, 1943, any interest whatsoever, direct or indirect, in any property located in
any foreign country on such date.
"Person subject to the jurisdiction of the United
States" shall mean: (1) any citizen of the United
523432°—43




States, whether in the United States or in a foreign
country; (2) any corporation or other organization
created or organized under the laws of the United
States or any state, territory, district, or possession
thereof; (3) any individual resident in the United
States on May 31, 1943, including any individual continuously within the United States for three months
next preceding that date, whether or not claiming to
be resident; (4) any person not otherwise subject to
the jurisdiction of the United States, to the extent
that on May 31, 1943, such person had any branch,
office, or representative within the United States.
B. Estates and trusts.—Foreign property held in a
domestic estate or trust, i. e., an estate or trust created
under the laws of the United States or any subdivision
thereof, shall be reported by the fiduciary and not by a
beneficiary. Fiduciaries should use Series A-III and
Public Circular No. 22.
Beneficiaries of a foreign estate or trust who are subject to the jurisdiction of the United States must
report their interests in the estate or trust, under
property type 26, "Interests in estates and trusts,"
but should not report the assets of the estate or trust.
C. Persons beneficially interested in property.—If
property in a foreign country beneficially owned by a
person subject to the jurisdiction of the United States
was held by or in the name of another, only the person
having the beneficial interest shall report, except as
specially provided above regarding estates and trusts.
However, in case the beneficial owner of the property
was not subject to the jurisdiction of the United States,
the custodian or nominee shall report, using Series
A-IV and Public Circular No. 22.
D. More than one person beneficially interested in
the same property.—Except as provided in subsections
B and C above, when more than one person was
beneficially interested in the same property in a foreign country, each person shall file a separate report.
On each report, the whole item of property shall be
described but only the value of the interest of the
particular person reporting shall be entered in the
valuation columns. The interest of the other person
or persons involved shall be fully shown in the appropriate portion of the form.
2. Property to be reported.—
A. General requirement.—Report shall be made with
respect to all property in a foreign country at the close
of business on May 31, 1843, in which on said date
the person reporting had any interest whatsoever, di-

rect or indirect. For the purposes of reporting, the
Philippine Islands and Guam are regarded as foreign
countries.
In general, property shall be deemed to have been
in a foreign country at the close of business 011 May
31, 1943, if (1) in case of tangible property, it was located in a foreign country; (2) in case of other property, it was issued or created by, or constituted an
obligation of, or was asserted to constitute an obligation of a foreign country or a person within a foreign
country, regardless of where any evidence thereof was
located; and (3) without limitation upon the foregoing, in case of currency and coin, securities, and
negotiable instruments for the payment of money issued or created by the United States, or any agency or
person therein, the property or evidence thereof, as
the case may be, was located in a foreign country.
Detailed instructions concerning the location of
property are provided by Section V of this circular.
B. Property damaged, destroyed, or seized.—Property damaged, destroyed, or seized at any time between January 1, 193S, and May 31, 1943, as a result
of war or a "scorched-earth" policy carried on by any
country, or through any confiscatory action or duress
by a country which on May 31, 1943, was at war with
the United States or was occupied by a country at
war with the United States, shall be reported if otherwise deemed to have been located in a foreign country
on May 31, 1943, provided that 1 0 person shall report
1
any property sold or otherwise disposed of or seized,
confiscated, destroyed, or lost before such person became subject to the jurisdiction of the United States.
C. Certain property not to be reported.—
(1) Report shall not be made concerning
repudiated currency, obligations payable only
in terms of such currency, or governmental
obligations which had themselves been repudiated, unless the repudiation occurred after
January 1, 1938, hut obligations which had
merely been defaulted without repudiation shall
bo reported.
(2) Report need not be made concerning furnishings and equipment, including automobiles,
held for the personal use of the person reporting,
except as provided under property type 20, entitled "Jewelry and objects of art for personal
use."
3. Exemptions.—
A. Exemption based on value of property.—
(1) Every person whose property in all foreign
countries had an aggregate value less than
$10,000, as determined by the methods of valuation herein prescribed, is exempt from reporting
any of such property EXCEPT
(a) All foreign bonds, regardless of value,
payable by their terms in United States dollars, whether or not alternately payable in
another currency (included in property types
8, 9, and 10) ;
(b) All patent license agreements, trademark license agreements, franchises and




concessions, and certain contracts, regardless
of value (Property Class I).
(2) Every person required to report is exempt
from reporting property held in any one foreign
country if the value of all his property therein,
determined by the methods of valuation herein
prescribed, was less than $1,000, EXCEPT
(a) All foreign bonds, regardless of value,
payable by their terms in United States dollars, whether or not alternately payable in
another currency (included in property types
8, 9, and 10) ;
(b) All patent license agreements, trademark license agreements, franchises and concessions, and certain contracts, regardless of
value (Property Class I).
If a foreign country is divided into more than
one jurisdiction in the table appearing in Section
VI of this circular, the exemption may be applied
to each jurisdiction separately.
(3) The value of any property for the purposes
of these exemptions shall be the higher of "cost
or face value" or "book, market, or estimated
value." In arriving at the value of property, no
deduction shall be made for offsets, liens, or other
reductions from gross value.
B. Certain persons exempted regardless of amount
or h ind of property.—Report need not be made by any
person who is within any of the following categories 011
or after May 31, 1913, and who remains in such status
until August 31, 1943, regardless of the amount or
kind of property otherwise reportable by such person: (1) citizens of the United States in enemy or
enemy-occupied territory; (2) members of the armed
forces of the United States serving outside the continental United States; (3) officers or employees of
foreign governments and members of the immediate
families of such persons, provided they are not citizens of the United States.
C. Waiver of exemption.—Any person entitled to
the benefits of an exemption may nevertheless file a
report 011 Form TFR-500 if he so desires.
4. Number of copies.—Reports on Form TFR-500
shall be filed in duplicate. I11 addition, each person
reporting should retain a copy of his report.
5. Time and place of filing reports.—
A. Persons within the United States.—Reports by
persons within the United States shall be filed on or
before August 31,1943, with the Federal Reserve Bank
of the district or with the Governor of the territory or
possession of the United States in which the person
filing the report resides or has a principal place of
business or principal office or agency, or if such person has 110 l' gal residence or principal place of business or principal office or agency in a Federal Reserve
district or a territory or possession of the United
States, then with the Federal Reserve Bank of New
York or the Federal Reserve Bank of San Francisco.
B. Persons outside the United States.—Reports by
persons outside the United States who are subject to
the jurisdiction of the United States'sliall be filed on
2

or before September 30, 1943, with the United States
Consul of the district wherein such person is then
present.
C. A report received by the proper Federal Reserve
Rank, Governor, or Consul, in a correctly addressed
and stamped envelope bearing a postmark of a time
prior to midnight of the date upon which the report
is due, shall be deemed to have been duly filed.
6. Penalties.—Section 5 (b) of the Act of October
6, 1917 (40 Stat. 415), as amended, applicable hereto,
provides in part:
«* * * Whoever willfully violates any of
the provisions of this subdivision or of any license, order, rule or regulation issued thereunder,
shall, upon conviction, be fined not more than
$10,000, or, if a natural person, may be imprisoned for not more than ten years, or both; and
any officer, director, or agent, of any corporation who knowingly participates in such violation
may be punished by a like fine, imprisonment, or
both."
7. Information regarding preparation of reports.—
Anyone desiring information as to whether or not
he is required to make a report on Form TFR-500
may apply to any Federal Reserve Bank, the Governor of any territory or possession of the United
States, or any United States Consul.
8. Reports on Form TFR-300.— Reports on Form
TFR-500 shall be filed regardless of whether a report on Form TFR-300, relating to foreign-owned
property in the United States has previously been filed
in respect of any property to be reported. In the
case of foreign nationals who have entered the United
States since October 31, 1941, attention is particularly
directed to the provisions of Public Circular No. 4C,
which requires such persons to report on Form
TFR-300.
SECTION

III—INSTRUCTIONS FOR
A-I—SUMMARY REPORT

will not be accepted unless the affidavit is properly
executed. The affidavit need be attested only on the
original of the report but the affidavit on the copy
must be fully conformed, except as to the notarial
seal.
B. Number of affidavits.—The affidavit on Series
A covers all reports on Series B with respect to the
property of the person reporting.
SECTION IV—INSTRUCTIONS FOR SERIES B—
REPORT BY JURISDICTIONS
1. Purpose of form.— Series B shall be used by all
persons reporting on Form TFR-500 to report their
property in foreign countries on May 31, 1943, by
jurisdiction and by property type. A separate report
on Series B must be submitted by each person reporting with relation to each jurisdiction in which he
had any property required to be reported.
2. Report number and jurisdiction.—
A. Number.—All reports on Series B submitted in
conjunction with any one report on Series A must be
numbered consecutively in the space provided in the
upper right-hand corner of the form, beginning with
the number 1.
B. Jurisdiction.—Enter in this space the name of
the foreign jurisdiction in which the property to be
reported on the particular form was located, determined in accordance with the instructions concerning location of property given in Section V of
this circular and the table of jurisdictions in Section
VI, both of which must be followed strictly.
3. Part A.—The name and address given in answer
to this part must be exactly the same as that stated
under questions 1 and 2 in Part A of the respective
report on Series A.
4. Part B.—
A. General.—This part requires the classification
and valuation of the property located in each foreign
jurisdiction. The instructions for valuation set out
by Section V of this circular must be followed strictly.
B. Property of unascertuinable value.—When the
value of an item of property cannot be ascertained,
enter "Unascertaiuable" under the appropriate property type in this part and describe the property in
Part D in accordance with Instruction 6 below. If
property of ascertainable value and property of unascertaiuable value are both to be reported under one
property type in this part, the ascertainable value
should be entered under the property type without indication of the property having unascertainable value,
but descriptions of all the items should be given in
Part D.
C. Property Class A.—Property types 1 and 2 in
Class A may be completely disregarded by any person
permitted to use these abridged instructions, i. e., any
individual whose property in all foreign countries had
a total value less than $50,000. Any interest which
such a person may have had in a foreign organization,
other than as a partner of a foreign partnership,
should be included under the appropriate type or types
in the other property classes. For example, shares

SERIES

1. Purpose of form.—Series A-I shall be used by
individuals, including individuals engaged in business, to furnish a summary of their property reported on Series B, together with certain information
relating to the person reporting.
2. Part A, question 3.—Citizenship.—Persons considering themselves stateless must name the country
of which they last were citizens and describe the
circumstances by virtue of which they believe their
citizenship ceased.
3. Part B, question 1.—Summary of property reported on Series B.—In answering this question do
not enter the name of a jurisdiction concerning which
only property in Class I, "License agreements, franchises, and certain contracts," is reported on
Series B.
4. Affidavit.—
A. Necessity and manner of execution.—The affidavit must be signed and sworn (affirmed) to by the
person reporting before an officer authorized to administer oaths, whose seal must be affiled. A report




3

liable should be given, and, if an instrument representing or evidencing the property was held
outside the United States, the name and address
of the custodian of the instrument should also
ba given.
(3) Values.—The values given for each item
should be the same as those used in carrying the
item into the entries in Part B.
(4) Special instructions regarding securities.—
Every item of securities (Property Classes C and
J) held outside the United States must be described even though the value was less than
$1,000. In addition to the information required
under the preceding instructions, the description
of any such security must include when known,
the certificate or other designating number and
the name, if any, iu which the security was
registered.
If any corporate shares reported under property
type 11, whether held within or without the
United States, are believed to have constituted
more than ten per cent of the issue of which they
were a part, the percentage shall be stated.
(5) Special instructions regarding Property
Class I.—Concerning property in Class I, "License agreements, franchises, and certain contracts," the description need state only the
names and addresses of the foreign persons who
were parties or beneficiaries at any time on or
after January 1, 1035. List first the persons interested on May 31, 1043, and indicate with the
name of each person previously interested the
date on which his interest ceased. In reporting
a franchise or concession, include the name and
address of the particular governmental agency
by which the grant was made. In addition,
state the names and addresses of any foreign
persons interested in the franchise or concession.

in a foreign corporation should be reported under type
11 in Class C.
A person, allowed to use these instructions, who
was a partner in a foreign partnership should report
the value of his interest under property type 3 and
describe the interest in Part D. No report on Series
C need be filed.
The Treasury Department reserves the right to
require a full report of interests in an allied foreign
organization in any particular case.
5. Part C.—This part requires a statement of the
indebtedness of the reporter to foreign persons so far
as such indebtedness is secured by the property reported on Series B. All amounts should be entered
in dollars to the nearest dollar. Indebtedness payable in foreign currency should be converted into
dollars in accordance with the instructions relating
to exchange rates given in Section VI of this circular.
G. Part D.~
A. Property items to be described.—Describe in
this part the items of property included under Part
B. Eac-h item must be listed in the order in which
the property types are given in Part B. Excepting
securities, either foreign or domestic, held outside
the United States, a property item of which both the
cost or face value and market or estimated value
were less than $1,000 is not required to be described
but may be at the election of the person reporting.
Items in property type 14 "Accounts and bills receivable" need be described only when valued at more
than $10,000. All items of property the value of
which is not ascertainable must be described with
a statement why values cannot be supplied. Although items of a value of less than $1,000, or $10,000,
as the case may be, need not be listed in this part,
the value of each must be included in the total value
of property of the appropriate type in Part B.
B. Method of listing.—
(1) Property type number.—Enter in column
(a) the number of the property type in which
the item is included.
(2) Description and information concerning
location.—Enter in column (b) a short description or identification of the property item, such as
"Checking account in X bank," "10 ordinary
shares of Y corporation," or "City lot, 50 x 70
feet, improved with a two-story dwelling house."
When an obligation was payable in foreign currency, the face amount in such currency should
be included in the description. The location of
each item should be clearly indicated. In the case
of tangible property such as real estate, the
actual location of the property should be stated,
with street and number if appropriate. With
respect to other tangible property, location should
be given similarly, or, if the property was physically held in the custody of some person, that
person's name and address should be given. In
the case of intangible property, for example, bank
deposits, corporate stocks, or accounts receivable,
the name and address of the issuer or person




7. Part E.—In answering the questions in this part,
each item of property should be designated by the
number of its type and by its description, or a summary of its description, in Part D.
SECTION V—VALUATION AND LOCATION OF
PROPERTY
1. Valuation.—
A. General.—Both "cost or face value" the "book,
market, or estimated value" shall be determined for
each type of property as required in the Table of
Valuation and Location appearing in subsection 3 of
this Section, and in the special instructions below.
Valuation shall be in United States dollars. Values
in foreign currencies must be converted at the exchange rates prescribed in Section VI, Table of Exchange Rates and Valuation Dates, except as provided below concerning cost. Amounts entered on
the report should omit fractions or decimals.
B. Cost or face value.—
(1) Cost.—Where the Table of Valuation and
Location in subsection 3 below calls for cost,

4

that date shall be used. With respect to property having a recognized market in the United
States, such as foreign dollar securities, the price
in the United States shall be regarded as the
principal market price.
(4) Example.—As an example under this subsection, suppose that in 1936 a person reporting
had bought 3,000 shares of stock of a French corporation, and in 1940 sold 2,000 shares, leaving
1,000 shares on May 31, 1943, the basic census
date. The market value in Paris, the principal
market, was 100 francs per share on August 1,
1939, the valuation date specified for France by
Section VI of this circular, but on May 31, 1943,
it is believed, from such information as is available, that the market value was about 50 francs
per share. The total market value for reporting
is 100,000 francs, i. e., the number of shares
(1,000) held on May 31, 1913, multiplied by the
value per share (100 francs) on August 1, 1939,
the specified valuation date for France. The number of shares held in 1939 is disregarded, as is
the probable market value per share in 1943.
In entering the value on the report it will of
course be converted to dollars at the rate provided in Section VI, 2.6 cents per franc, making
the amount $2,600.

original cost to the person reporting should be
entered, regardless of the date on which incurred, and without inclusion of interest or carrying charges or deduction for depreciation,
depletion, obsolescence, or revaluation. When
original cost was not recorded in United States
dollars, it should be converted into dollars at
the exchange rate prevailing at the time of acquisition. The exchange rate specified in Section
VI should not be used in such a conversion.
Funds borrowed to purchase property shall not
be deducted from its cost. If property wras
acquired gratuitously, as by gift or bequest, the
market or estimated value at the time of acquisition shall be entered in lieu of cost.
(2) Face value.—The face value of an instrument for the payment of money or of any
other money obligation is the amount purporting
to be due and owing thereon on May 31, 1943
without regard to unpaid interest, which shall
not be reported in any way on Form TFR-500.
C. Book, market, or estimated value.—
(1) Date of valuation.—Although this census
covers only property actually or presumptively
held at the close of business on May 31, 15M3,
earlier dates for determination of the book, market, or estimated value of the property reported
are provided w7ith respect to certain jurisdictions.
Accordingly, the date as of which property is to
be valued will in many instances differ from the
uniform date as of which it is enumerated for
the report. The valuation dates for all jui-isdictions are set forth in Section VI, Table of Exchange Rates and Valuation Dates, which should
be consulted in every case.
(2) Book value.—The requirement of book
value should be disregarded by persons using
these instructions, since it is applicable only to
Property Class A "Interests in allied foreign
organizations".
(3) Determination of market or estimated
value.—Market value, except when special provision is made in this circular, shall be based on
the value prevailing in the market for the particular property on the prescribed valuation date.
If market prices are not available, sale prices or
bids for the same or substantially similar property, if reasonably close to the valuation date,
shall be used in determining value. In the absence of any such criteria, the best estimate of
value at the specified date should be given, based
upon all attendant or surrounding circumstances
but not including the possibility of war. The
value at the prescribed date must be used regardless of the effect which subsequent war conditions
may have had upon the property involved or the
property against which it is a lien or the ownership of which it represents.
If more than one market existed for a particular kind of property on the valuation date,
the price prevailing in the principal market on




D. Valuation of particular kinds of property.—
(1) Estimated value of receivables, claims,
and mortgages.—The estimated value of receivables, claims, and mortgages, including instruments secured by mortgage on real property but
excluding letters of credit, shall be the face
amount, except that the amount expected to be
actually realized as of the pertinent valuation
date shall be taken as the value when such
amount is less than the face amount.
(2) Letters of credit.—One amount shall be
entered as both the face value and the market
or estimated value of letters of credit. As to the
beneficiary, the value shall be the amount available by draft at the close of business on May
31, 1943, in accordance with the terms of the
letter of credit. The value with respect to the
person at whose request a letter of credit was
opened shall be any prepaid amount which was
reimbursable on that same date.
(3) Cost of real property.—The cost of real
property shall be original cost adjusted by addition of capital expenditures (excluding expenditures for maintenance and repairs) and by subtraction of capital withdrawals.
(4) Interests in estates and trusts.—In reporting an interest in an estate or trust, one
amount shall be entered under both "cost or
face value" and "book, market, or estimated
value". Respecting a present interest in the
corpus, the amount shall be that proportion of
the market or estimated value of the entire assets
of the estate or trust which is assignable to the
interest. For an income interest an estimated

5

erty which are given by this subsection. It is required throughout that the location of property shall
be reported according to jurisdictions. Section VI of
this circular sets forth a list of jurisdictions which
should be followed. If property was located in a jurisdiction not included in the list, consult the more
extensive list in Public Circular No. 22.
(1) Definition of jurisdiction.—With respect
to reports on Form TFR-500, a "jurisdiction" shall be regarded as comprising the governmental or administrative area connoted by its
name on January 1, 1938, without regard to invasion or similar act. If several governmental
units were connoted by the name of a jurisdiction listed in Section VI, as in the case of the
British West Indies, the jurisdiction shall be
considered to include the areas of all the units.
(2) Country divided into more than one jurisdiction.—When a foreign country, or a country
and its colonies, is divided into more than one
jurisdiction in the list appearing in Section VI,
the instructions respecting location shall be regarded as applying to each jurisdiction separately
instead of to the country as a whole.
B. Property not to he reported in more than one
jurisdiction.
(1) General.—An item of property should not
be reported as located in more than one jurisdiction, even though it had some relation to two or
more jurisdictions, but the circumstances concerning such property shall be stated in the
description of the property.
(2) Location of instrumetits.—The location
of instruments representing or evidencing any
property shall be disregarded in determining the
location of the property, except as provided with
respect to Class J, "Property issued by the United
States and persons therein," but if the instrument was not in the United States the facts
concerning the location of the instrument shall
be fully stated in any description which is required concerning the property.
(3) Claim against citizen of one country resident in another.—If an individual was resident
in a country other than that of his citizenship, a
claim against him shall be regarded as located
only within the country of his residence.
C. Property damaged, destroyed, or seized.—When
property damaged, destroyed, or seized is reported,
as provided by subsection 2B in Section II of this
circular, the location shall be determined exactly as
if the adverse action had not occurred.
D. Insurance policies.—Insurance p o l i c i e s and
claims thereunder should be regarded as located in the
jurisdiction where the last premium before May 31,
1943, was payable, unless it is known that the assets
covering reserve liability, i. e., for the payment of
claims under such policy, were not held in such jurisdiction. In the latter case a policy or claim should

value may be given, but tbe description of the
interest must state the income received in the
last calendar year during which income was
fully paid, and, in the case of a life interest,
the age of the person reporting, or in the case
of an interest for a definite period of years, the
portion of the period remaining- after May 31,
1943. Comparable information should be furnished concerning future interests whether in
corpus or income.
(5) Life insurance policies.—The cash surrender value on May 31, 1943, shall be entered
as both the "cost or face value" and the "book,
market, or estimated value" of a life insurance
policy. If payment of premiums was suspended
before Slay 31, 1943, because of war or governmental controls, use the cash surrender value at
the time of the last premium payment. Deduct
from the gross surrender value the amount of
any policy loans or similar charges against the
policy.
(6) Annuities.—Present actuarial value should,
when readily available, be entered under both
"cost or face value" and "book, market, or estimated value." If actuarial value is not obtainable, an estimated value may be given in the
manner provided above with respect to income
interests in estates and trusts.
E. Property damaged, destroyed, or seized.—Subsection 2B in Section II of this circular requires that
property damaged, destroyed, or seized in certain
circumstances shall be reported on Form TFR-500.
Such property shall be valued as if the damage, destruction, or seizure had never occurred, t. e., no deduction from the value shall be made for the adverse
action whether it took place before or after the
applicable valuation date. However, in arriving at
the value, deduct any portion of the loss actually
recovered through insurance, and state the circumstances in describing the property. In other respects, disregard the existence of insurance on such
property.
F. Property regarded as worthless for other governmental purposes.—The circumstance that property
falling within the requirements of this circular is
regarded as worthless for some other governmental
purpose shall not render the requirements inapplicable
to the property in any respect whatever. For example,
a person holding bonds of an enemy country having
a face value of $2,000 and a "market or estimated
value" of $300 on the valuation date specified for that
jurisdiction in Section VI of this circular, must report them at those amounts even if they are considered worthless for purposes of taxation.
2. Location of property.—
A. General.—In reporting on Form TFR-500, the
location of property in foreign countries shall be determined in accordance with the Table of Valuation
and Location in subsection 3 of this section, and the
special instructions respecting certain kinds of prop-




6

be considered to be located where the reserve was
held. In accordance with these principles, no report
need be made of policies issued in the United States
by foreign insurance companies, or claims thereunder,
if the'premiums were payable here and it is not known
that the reserves were elsewhere.
E. Annuities.—The principles stated in the preceding subdivision should be applied in determining the
location of annuities purchased from an insurance
company or other similar organization. Other annuities, including pensions, should be regarded as
located in the jurisdiction where the person obligated
is situated.
F. Property issued by the United States and persons therein.—Property issued by the United States
and persons therein (Property Class J) shall be

reported as situated in the country where it was
physically located, except that if such property had
been entrusted to a foreign custodian, it shall be
reported as located in the jurisdiction within which
the custodian was situated. In case it is known that
the property had been placed by the custodian in the
hands of a person within another jurisdiction, the
circumstances shall be fully stated in any description which is required concerning the property. For
the purposes hereof, the term "property," as applied
to any financial security or negotiable instrument
for the payment of money, shall mean the actual
security or instrument and not the obligation of the
issuer.
3. Table of Valuation and Location.—References
in parentheses are to the preceding subsections of
this section.

Cost or face value
(subsection IB)

Property types

CLASS

1. Corporations, associations, and similar
organizations.
2. Branches
3. Partnerships

Other deposits.

No report required.

No report required.

No report required.

.doCost.

do
Estimated value.

Do.
Jurisdiction in
organized.

B. Bullion, currency, and deposits
$35.00 per oz.
$0.45 per oz_.
Face value

Physical location.
Do.
Jurisdiction issuing.

Amount of balance on
Mav 31, 1943.
do

Amount of balance on
May 31, 1943.
do

Jurisdiction where primarilv payable.
Do.

Securities (other than Classes A and J)

Face value

9. Government guaranteed
corporate bonds.

do

10. Corporate bonds, exclusive of type 9.
11. Corporate shares

do

12. Warrants, scrip, rights,
options, and other
securities.
CLASS

13. Notes.

16. Other claims
mands.

Cost.
do

and




de-

Market or estimated value Jurisdiction issuing or
in which issuer organized.
do
Jurisdiction guaranteeing or in which guarantor organized.
do
Jurisdiction in which
issuer organized.
do
Do.
do

Jurisdiction issuing or
in which issuer organized.

D. Receivables and claims (other than Classes A and J)
Face value.

14. Accounts and bills receivable.
15. Letters of credit

which

$35.00 per oz.
$0.45 per oz_.
Face value

CLASS C .

8. Government securities

Factors determining
location
(subsection 2)

A. Interests in allied foreign organizations

CLASS

4. Bullion:
(a) Gold bullion
(b) Silver bullion
Currency and coin not
repudiated.
Demand deposits

Book, market, or estimated value
(subsection 1C)

.do.
Amount available by
draft or in reimbursement on May 31, 1943
[Subsection ID(2)].
Face value

Estimated value
section 1D(1)].

[Sub-

do
Amount available by
draft or in reimbursement on May 31, 1943
[Subsection ID (2)].
Estimated value [Subsection ID (1)J.

J u r i s d i c t i o n within
which person obligated was located.
Do.
Do.

Do.

CLASS

E. Miscellan eous personalty

Cost

17. Options and futures in
commodities.

Market
value.

or

estimated

18. Goods and merchandise. _
19. Machinery and equip- I l l l l d o I I I I I I I I I I I I I I I I I l l I I d o I I I I I I I I I I I I I I I I Z
ment.
do
'.do
20. Jewelry and objects of
art for personal use.
do
do
21. Liens on and claims to
personalty, not otherwise classified.
CLASS F .

do-

Estimated value
section 1D(1)].
Market or estimated
value.

CLASS

30. Trademark license agreements.
31. Franchises and concessions.
32. Certain contracts
CLASS

J.

33. Currency and coin.
34. Government issued and
guaranteed bonds.
35. Corporate bonds
36. Corporate stocks
37. Negotiable instruments
for the paj-ment of
money.




Value as of May 31,1943,
based on market or
estimated value of
assets [Subsection ID
(4)].

Physical l o c a t i o n of
underlying property.
Do.

Jurisdiction
created.

in

which

H. Life insurance policies and annuities
Cash surrender value on
May 31, 1943 [subsection ID (5)].
Actuarial value on May
31, 1943 [subsection
ID (6)].

No value required

agree-

Physical location.

Estates and Trusts

Cash surrender value on
May 31, 1943 [subsection ID (5)].
Actuarial value on May
31, 1943 [subsection
ID (6)1.

CLASS

29. Patent license
ments.

G.

Value as of May 31, 1943,
based on market or
estimated
value of
assets [Subsection ID
(4)].

28. Annuities.

Do.
Physical location of underling property.

Do.

CLASS

27. Life insurance policies

Jurisdiction in which
person obligated was
located.
Physical location.
Do.

Real property, mortgages, and other rights to land

22. Land and buildings for
personal use. .
23. L a n d
and buildings,
other than for personal
use.
24. Mortgages on real property.
25. Other rights to land

26. Interests in estates and
trusts.

Factors determining
location
(subsection 2)

Book, market, or estimated value
(subsection 1C)

Cost or face value
(subsection IB)

Property types

Jurisdiction where premiums payable (subsection 2D)
Jurisdiction where purchased or where obligor was'located (subsection 2E).
I. License agreements, franchises, and certain contracts
No value required
do

do

Jurisdiction within
which principal foreign party was located.
Do.
Jurisdiction granting.

do

do

do

do

Face value .

Face value

Jurisdiction in which
principal foreign partywas located.
Property issued by the United States and persons therein
Physical location, unless in
custody
(subsection 2F).
Do.
Market or estimated value..

.do.
.do.
Cost.
Face value

do
do
Estimated value

8

Do.
Do.
Do.

SECTION VI—TABLE OF EXCHANGE RATES
AND VALUATION DATES

particularly directed to the fact that the table in this
eircular omits many colonies which in Public Circular
No. 22 are listed as separate jurisdictions.
Detailed instructions for the use of this table in the
valuation and location of property are given by Section V in this circular.
This table is provided for use only in preparing
reports on Form TFR-500 and is not intended to be
used or relied upon in any other connection or for
any other purpose whatsoever.

When the value of property expressed in terms of
foreign currency is required to be converted into
United States dollars in reporting on Form TFR-500,
the rates of exchange set forth below must be used
except where other provision is specially made. If
property was held in any jurisdiction not included
in the table, consult the more extensive table in
Section X of Public Circular No. 22. Attention is

Monetary
unit

Jurisdiction

Argentina
Australia
Austria
Bahamas
Belgium
Bermuda
Bolivia
Brazil
British Malaya
British West Indies,
otherwise unlisted
Bulgaria
Canada
Chile
China
Colombia
Costa Rica
Cuba
Czechoslovakia
Denmark
Dominican Republic.
Eire (Irish Free
State)
Estonia
Finland
France
Germany
Greece
Guam
Guatemala
Haiti
Honduras
Hungary

U. S.
cents
per unit

Valuation
date

Peso . . .
25. 0
Pound _
319. 8
Schilling
18. 9
400. 0
Pound
Belga _ _
17. 0
Pound
401. 0
2. 4
Boliviano
Cruzeiro
5. 1
Dollar... . 47. 2
83. 7
1. 2
90. 1
3. 2
5. 3
57. 2
17. 8
100. 0
3. 4
20. 9
100. 0

5-31-43
8-1-39
5-31-43
5-31-43
12-1-41
5-31-43
5-31-43
5-31-43
8-1-39
8-1-39
5-31-43

Pound
403. 0
Kroon
25. 9
Markka
2. 1
2. 6
Franc _.
Reichsmark.
40. 1
0. 9
Drachma
Dollar. _ ._ 100. 0
100. 0
Quetzal
Gourde __ _
20. 0
49. 0
Lempira
Pengo
19. 6

India
Italy
Japan
Latvia
Lithuania
Mexico
Netherlands
N e t h e r l a n d s East
Indies
Newfoundland
Nicaragua
Norway
Palestine
Panama
Peru
Philippine Islands..
Poland
Portugal
Rumania
Salvador
Spain
Sweden
Switzerland
Turkey
Union of South
Africa
Union of Soviet Socialist Republics.
United Kingdom
Uruguay
Venezuela
Yugoslavia

5-31-43
5-31-43
8-1-39
5-31-43
8-1-39
5-31-43
5-31-43
5-31-43
12-1-41

Dollar
Lev
. . .
Dollar
Peso . .
Yuan _
Peso.. __
Colon _
Peso
Koruna
Krone . . .
Dollar.. . .

Jurisdiction

5-31-43
8-1-39
8-1-39
8-1-39
8-1-39
8-1-39
12-1-41
5-31-43
5-31-43
5-31-43
8-1-39




9

Monetary
unit

U.S.
cents
per unit

Valuation
date

Rupee
Lira.
Yen
Lat
Litas. _
Peso
Guilder

30. 1
5. 3
23. 4
18. 6
16. 9
20. 6
53. 2

5-31-^3
8-1-39
12-1-41
8-1-39
8-1-39
5-31-43
8-1-39

Guilder
Dollar
Cordoba
Krone __
Pound..
Balboa.
Sol
Peso
Zlotv
Escudo.
Leu
Colon
Peseta
Krona.
Franc _
Pound.

52. 8
90. 1
20. 0
23. 5
402. 5
100. 0
15. 4
50. 0
18. 8
4. 1
0. 7
40. 0
9. 1
23. 8
23. 3
77. 5

12-1-41
5-31-43
5-31-43
8-1-39
5-31-43
5-31—43
5-31-43
12-1-41
8-1-39
5-31-43
8-1-39
5-31-43
5-31-43
5-31-43
5-31-43
5-31-43

Pound

398. 0

5-31—43

Ruble
Pound
Peso
Bolivar
Dinar _

18. 8
402. 5
52. 6
29. 8
2. 3

5-31^3
5-31-43
5-31-43
5-31-43
8-1-39

U. S. GOVERNMENT PRINTING OFFICE: 1943

TREASURY DEPARTMENT

Approval of Budget Bureau
not required

FOREIGN F U N D S CONTROL

|

(G-43)

FORM T F R - 5 0 0 :
SERIES

CENSUS O F P R O P E R T Y IN F O R E I G N

A-I:

SUMMARY

REPORT

BY

COUNTRIES

INDIVIDUALS

With respect to property in all foreign countries, including property issued by a foreign
country or any person therein (Instruction 1)
In preparing this report examine carefully the instructions in Public Circular No. 22 (or, when
appropriate, in the abridged circular), particularly the specific instructions
for this series appearing in Section III
For Treasury Use
2

Part A. INFORMATION CONCERNING PERSON REPORTING (Instruction 2 ) .
1. Name
2. Address

(Number)

3. Citizen or subject of (Instruction 2) _

lo-

Visa

ll
12

(State)

(Specify country)

(a) If a citizen of the United States, state whether native-born or naturalized
(6) If a naturalized citizen, state:
(i) Place of birth

9

Dato

(City)

8

Prior cit.

(Street)

(Last)

7

Type cit.

(Middle)

Address
Citizen

(First)

(City)

(Country)

(City)

(Country)

(ii) Date of naturalization
(iii) Citizenship prior to naturalization
(c) If not a citizen of the United States, state:
(i) Place of birth

,

(ii) Date of last entry into the United States
(iii) Type of visa or permit __.

'_.

(iv) Citizenship at time of last entry into the United States
(v) Profession or occupation
(vi) Name, address, and business of employer

Part R. SUMMARY OF PROPERTY IN FOREIGN COUNTRIES, FROM SERIES B (Instruction S ) .
1. Enter below the total cost or face value and the total book, market, or estimated value reported in Part B of Series B, for each foreign jurisdic
tion in which you had property.

PROPERTY HELD ON M A Y 3 1 ,

JURISDICTION

REPORT
N U M B E R ON
SERIES B

Treasury
Use Only

CLASSES A

Cost or face value

1

I

:

—




TOTAL

THROUGH

H

Boole, market, or
estimated value

1943

CLASS

Cost or face value

J

Book, market, or
estimated value

(The following

question

may be completely

disregarded

by persons

whose property

2. Were you, on May 31, 1943, allied with any foreign organization?

in all foreign

Answer YES or NO

jurisdictions

had a total value of less than

%S0,000.)

If your answer is Yes—

(a) List the name and address of each allied foreign organization or other allied organization, showing the connections by indentation of
names, and, except with respect to branches, give the percentage of voting securities or other corresponding interests held in each case. If
the connections cannot adequately be shown by indentation, a chart or supplementary statement giving the information called for herein
shouH be attached.
Percentage of
Name
Address
securities held

(b) Attach appropriately numbered reports on Scries C, together with the supplements and attachments, if any, required by said series, and
list the reports here: Series C reports numbered

through

Part C . P E R S O N P R E P A R I N G R E P O R T .
1. If this report was prepared in any respect by a person other than yourself or one of your regular employees, give his name and address.

Part D. AFFIDAVIT (Instruction 4 ) ,

STATE OF

C O U N T Y OF

I,.
swear (or affirm) that to the best of my knowledge and belief this
report, including all requisite series of this form, and any other papers attached hereto or filed herewith, is true and accurate arid contains all
material facts required to be reported pursuant to Special Regulation No. 1 of June 1, 1943, and all instructions issued under authority thereof.
Subscribed and sworn to before me this

day

(Signature of affiant')
(Address of affiant)

(Officer administering oath)




U. * . GOVERNMENT PRINTING O r N C I

1ft—34490-10

TREASURY DEPARTMENT

Approval of Budget Bureau
not required

FOREIGN F U N D S CONTROL
(6-43)

FORM

TFR-500:

SERIES

CENSUS O F P R O P E R T Y IN FOREIGN COUNTRIES

A-III:

SUMMARY

REPORT

B YEXECUTORSORTRUSTEES

With respect to property in all foreign countries, including property issued by a foreign
country or any person therein (Instruction 1)
In preparing this report examine carefully the instructions in Public Circular No. 22, particularly the
specific instructions for this series appearing in'Section IV
For Treasury Use

Part A. INFORMATION CONCERNING ORGANIZATION REPORTING (Instruction 2 ) .

2

1. Name
2. Address

(Number)

(Street)

3. (a) Organized under laws of

(City)

7

Address

(State)

8

Juris.
(Jurisdiction)

(6) Type of organisation

(Date)

13

Type org.

14

Type bus.

(Corporation, association, partnership, etc.)

4. Type of business (Instruction 2A)

15

Assets

5. Combined total of gross domestic and foreign assets, as of May 31, 1943 (Instruction 2B)
6. Name and address of particular person or persons, if any, having ultimate control of organization, showing any intermediate connections
and percentage of voting stock, or corresponding interests, held in each case
!

7. Name, address, citizenship, and percentage of each person holding record title to and each person believed to he beneficially interested in
10 percent or more of the voting securities issued by the organization or other analogous interests in the organization. In case of a partnership, similar data concerning all partners, regardless of amount of interest (Instructions 2C and 2D).
Name

Address

Citizenship

Percentage

8. Except in case of a partnership, name, address, citizenship, and office of each director or trustee, the president, principal vice presidents, secretary, and treasurer.
Name

Address

Citizenship

Office

Part B. SUMMARY OF PROPERTY IN FOREIGN COUNTRIES, FROM SERIES B (Instruction 3 ) .
1. Enter below the total cost or face value and the total book, market, or estimated value reported in Part B of Series B, for each foreign jurisdiction in which the organization reporting had property (Instruction 3A).

PROPERTY HELD ON M A Y

JURISDICTION




REPORT
N U M B E R ON
SERIES B

Treasury
Use Only

CLASSES A

Cost or face value

THROUGH

Book, market, or
estimated value

Cost or face value

•

1

(Additional space is provided on the following page)

1943
CLASS J

H

TOTAL

31,

|

Book, market, or
estimated value

1. Continued.

PROPERTY H E L D ON M A Y 3 1 ,

JURISDICTION

REPORT
N U M B E R ON
SERIES B

Treasury
Use Only

CLASSES A

Cost or face value

THROUGH

1943

H

Book, market, o r
estimated value

CLASS

Cost or face value

J

Book, market, o r
estimated value

TOTAL

2. Was the reporting organization, on May 31, 1943, allied with any foreign organization? Answer YES or NO

If the answer is Yes—

(a) List the name and address of each allied foreign organization or other allied organization, showing the interorganization connections by
indentation of names, and, except with respect to branches, give the percentage of voting securities or other corresponding interests held in
each case. If the interorganization connections cannot adequately be shown by indentation, a chart or supplementary statement giving
the information called for herein should be attached (Instruction 3B).
Percentage of
Name
Address
securities held

(b) Attach appropriately numbered reports on Series C, together with the supplements and attachments, if any, required by said series, and
list the reports here: Series C reports numbered

through

3. If any allied foreign organization or other allied organization is reported under the preceding question, attach the consolidating balance sheet of
the reporter covering all organizations listed which were ordinarily consolidated and a consolidating balance sheet of each organization listed
which made any subconsolidation, all as of May 31, 1943, or the close of the reporter's fiscal year ended next before that date, and consolidating
profit and loss and surplus statements covering the year ended at the date of the balance sheets. Also, attach detailed elimination and adjustment entries and other details of consolidation (Instruction 3C). NOTE.—In addition, certain financial statements of each organization listed
must be attached to the report respecting that organization on Series C or Series C Supplement, as appropriate.
Part C. PERSON PREPARING REPORT.
1. If this report was prepared in any respect by some person or persons other than regular officers or employees of the reporter, give their names
and addresses

Part D. AFFIDAVIT (Instruction 4 ) .
STATE OF

,ss:

C O U N T Y OF

-

swear (or affirm) (1) that I am the

~ 7 s t o t T r elation s h i T ^

( N a m e of corporation, association, partnership, etc., making this report)

making this report, (2) that I am authorized to make this affidavit, and (3) that to the best of my knowledge and belief this report, including all
requisite series of this form, and any other papers attached hereto or filed herewith, is true and accurate and contains all material facts required
to be reported pursuant to Special Regulation No. 1 of June 1, 1943, and all instructions issued under authority thereof.

Subscribed and sworn to before me this
day of

(Signature o f affiant)

, 1943
(Address of affiant)

(Officer administering oath)




U. » . GOVERNMEN" PRINTING OFFICE

16—34614^1

TREASURY
DEPARTMENT
FOREIGN F U N D S CONTROL
(6-43)

Approval of Budget Bureau
not required

FORM T F R - 5 0 0 :
SERIES

A-III:

CENSUS O F P R O P E R T Y IN F O R E I G N COUNTRIES

SUMMARY

REPORT BY EXECUTORS OR

TRUSTEES

With respect to property in all foreign countries, including property issued by a foreign
country or any person therein (Instruction 1)
In preparing this report examine care,ully the instructions in Public Circular No. 22, particularly the
specific instructions for this series appearing in Section V.
For Treasury Use
2

Part A. INFORMATION CONCERNING ESTATE OR TRUST (Instruction 2 ) .
Benef.

13

Date

14

Assets

2. Date of creation of estate or trust

7

Type

1. Name of estate or trust (Instruction 2A)

15

3. Name, address, and designation of each fiduciary

4. Combined total of gross domestic and foreign assets of estate or trust on May 31, 1943 (Instructions 2B and 2D)
5. Name, address, and citizenship of each person other than the fiduciary having any right or power whatever with respect to the investment
or management of the estate or trust. Give a full description of each such right or power

6. Name, address, and citizenship of "each person having any power of appointment, or any other right or power to direct or control the distribution of the corpus or income. Give a full description of each such right or power

7. Name, address, and citizenship of each beneficiary, other than unknown contingent beneficiaries, on May 31, 1943, with a description of the
interest of each (Instruction 2C)

8. Concerning a trust, full description of any power of revocation

Part B. SUMMARY OF PROPERTY IN FOREIGN COUNTRIES, FROM SERIES B (Instruction 3 ) .
1. Enter below the total cost or face value and the total book, market, or estimated value reported in Part B of Series B, for each foreign jurisdiction in which the estate or trust had property (Instruction 3A).
PROPERTY H E L D ON M A Y 3 1 ,

JURISDICTION




REPORT
N U M B E R ON
SERIES B

Treasury
Use Only

CLASSES A

THROUGH

Book, market, or
estimated value

Cost or face value

1943
PROPERTY C L A S S

H

Cost or face value

J

Book, market, or
estimated value

—

•

TOTAL
16—34513-1

2. Was the estate or trust, on May 31, 1943, allied with any foreign organization?

Answer YES or NO

If the answer is Yes—

(a) List the name and address of each allied foreign organization or other allied organization, showing the connections by indentation of
names, and, cxcept with respect to branches, give the percentage of voting securities or other corresponding interests held in each case. If
the connections cannot adequately be shown by indentation, a cliatt or supplementary statement giving the information called for herein
should be attached (Instruction 3B).
Name

Address

Percentage of
securities held

(b) Attach appropriately numbered reports on Series C, together with the supplements and attachments, if any, required by such series, and
list the reports here. Series C reports numbered

through

Part C. PERSON PREPARING REPORT.
1. If this report was prepared by some person or persons other than the fiduciary or regular employees of the trust or estate, give their names and
addresses

PartD. AFFIDAVIT (Instruction 4 ) .

STATE OF

C O U N T Y OF

I

swear (or affirm) (1) that I am the

or that I am the

(Office o f affiant)

of the

which is the

(Designation of

fiduciary)

--—

( N a m e of trust company)

of the estate or trust concerning which this report is being made, (2) that
(Designation of

fiduciary)

I am authorized to make this affidavit, and (3) that to the best of my knowledge and belief this report, including all requisite series of this form,
and any other papers attached hereto or filed herewith, is true and accurate and contains all material facts required to be reported pursuant to
Special Regulation No. 1 of June 1, 1943, and all instructions issued under authority thereof.

Subscribed and sworn to before me this

day of

_„„_„______„_..

1943.
(Address o f affiant)

(Officer administering oath)




U *. GVR MN P I T G O F E IS—34513-1
.
OEN E T R I
N N FI
C

TREASURY
DEPARTMENT
FOREIGN F U N D S CONTROL
(6-43)

Approval of Budget Bureau
not required

FORM T F R - 5 0 0 :
SERIES

A-III:

CENSUS O F P R O P E R T Y IN FOREIGN COUNTRIES

SUMMARY

REPORT BY EXECUTORS OR

TRUSTEES

With respect to property in all foreign countries, including property issued by a foreign
country or any person therein (Instruction 1)
In preparing this report examine care,ully the instructions in Public Circular No. 22, particularly the
specific instructions for this series appearing in Section V
For Treasury Use
2

Part A. INFORMATION CONCERNING ESTATE OR TRUST (Instruction 2 ) .
Benef.

13

Date

14

Assets

2. Date of creation of estate or trust

7

Type

I. Name of estate or trust (Instruction 2A)

15

3. Name, address, and designation of each fiduciary

4. Combined total of gross domestic and foreign assets of estate or trust on May 31, 1943 (Instructions 2B and 2D)
5. Name, address, and citizenship of each person other than the fiduciary having any right or power whatever with respect to the investment
or management of the estate or trust. Give a full description of each such right or power

6. Name, address, and citizenship of each person having any power of appointment, or any other right or power to direct or control the distribution of the corpus or income. Give a full description of each such right or power

7. Name, address, and citizenship of each beneficiary, other than unknown contingent beneficiaries, on May 31, 1943, with a description of the
interest of each (Instruction 2C)

.

8. Concerning a trust, full description of any power of revocation

Part B. SUMMARY OF PROPERTY IN FOREIGN COUNTRIES, FROM SERIES B (Instruction 3 ) .
1. Enter below the total cost or face value and the total bOok, market, or estimated value reported in Part B of Series B, for each foreign jurisdiction in which the estate or trust had property (Instruction 3A).
PROPERTY H E L D ON M A Y

JURISDICTION

REPORT
N U M B E R ON
SERIES B

Treasury
Use Only

CLASSES A

Cost or face value

THROUGH

H

Book, market, or
estimated value

31,

1943
PROPERTY C L A S S

Cost or face value

J

Book, market, or
estimated value

-

-




TOTAL
16-34013-1

2. Was the estate or trust, on May 31, 1943, allied with any foreign organization?

Answer YES or NO

If the answer is Yes

(a) List the name and address of each allied foreign organization or otter allied organization, showing the connections by indentation of
names, and, except with respect to branches, give the percentage of voting securities or other corresponding interests held in each case. If
the connections cannot adequately be shown by indentation, a chart or supplementary statement giving the information called for herein
should be attached (Instruction 3B).
Name

Address

Percentage of
securities held

(6) Attach appropriately numbered reports on Series C, together with the supplements and attachments, if any, required by such series, and
list the reports here. Series C reports numbered

through

Part C. PERSON PREPARING REPORT.
1. If this report was prepared by some person or persons other than the fiduciary or regular employees of the trust or estate, give their names and
addresses

PartD. AFFIDAVIT (Instruction 4 ) .

STATE OF _ _ .

C O U N T Y OF

J

'

_

~

or that I am the

swear (or affirm) (1) that I am the

~

(Office of affiant)

of the

which is the

(Designation o f

fiduciary)

(Name of trust c o m p a n y )

estate or trust concerning which this report is being made, (2) that
(Designation of

fiduciary)

I am authorized to make this affidavit, and (3) that to the best of my knowledge and belief this report, including all requisite series of this form,
and any other papers attached hereto or filed herewith, is true and accurate and contains all material facts required to be reported pursuant to
Special Regulation No. 1 of June 1, 1943, and all instructions issued under authority thereof.

Subscribed and sworn to before me this

day of

Tslimtoe'oTaffiant)"

1943.
(Address o f affiant)

(Officer administering oath)




U. S. GOVERNMENT PRINTING OFFICE

16—34513-1

TREASURY
DEPARTMENT
FOREIGN F U N D S CONTROL

Approval of Budget Bureau
not required

(6-43)

FORM T F R - 5 0 0 :
SERIES

A-III:

CENSUS O F P R O P E R T Y IN FOREIGN COUNTRIES

SUMMARY

REPORT

B YE X E C U T O R SO R

TRUSTEES

With respect to property in all foreign countries, including property issued by a foreign
country or any person therein, held for persons not subject to the
jurisdiction of the United States (Instruction 1)
In preparing this report examine carefully the instructions in Public Circular No. 22, particularly the
specific instructions for this series appearing in Section VI (Instruction 2)
For Treasury Use

Part A. INFORMATION CONCERNING ACCOUNT (Instruction 3 ) .
1. Name of account (Instruction 3A).

2

:

Owner add.
Owner cit.

19

Cust. cit.

20

Relation

(b )
(c)
(d)

18

Cust. add.

(a)

17

Serial no.

2. Name, address, and citizenship of each owner not subject to the jurisdiction of the United States:

16

21

3. If more than one person is listed under question 2, summarize briefly all information in your possession respecting the interest of each person.

4. State the name, address, and citizenship of each person (including persons subject to the jurisdiction of the United States) other than the
persons listed under question 2 believed to have any interest whatsoever in any item of property reported, and describe the interest of each
(Instruction 3B).

Report number

Part B. INFORMATION CONCERNING CUSTODIAN OR NOMINEE (Instruction 4 ) .
1. Name

(Middle)

(First)

2. Address

(Last)
(City)

(Street)

(Number)

3, Citizen of or organized under the laws of

(State)

(Specify jurisdiction)

4. Relationship to account

(Custodian, nominee, etc.)

Part C. SUMMARY OF PROPERTY IN FOREIGN COUNTRIES, FROM SERIES B (Instruction 5 ) .
1. Enter below the total cost or face value and the total book, market, or estimated value reported in Part B of Series B,<for each foreign jurisdiction in which the account named in Part A had reportable property. Cost of property in types 11 and 12 need not be included and cost of
other property, when required, need be included only if recorded on the books relating to the account reported (Instruction 5A).
PROPERTY H E L D ON M A Y 3 1 ,

JURISDICTION

REPORT
N U M B E R ON
SERIES B

Treasury
Use Only

CLASSES A

Cost or
face value

if

4

Digitized -for 1FRASER
||I 10 345 7-1


TOTAL

THROUGH

1943

CLASS

H

Book, market, or
estimated value

Cost or
face value

J

Book, market, or
estimated value

2. If you have any reason to believe that any of the property reported constitutes control or a substantial part of the securities or obligations of
a foreign organization, state the circumstances (Instruction 5B).

P a r t D . AFFIDAVIT (Instruction 6 ) .
STATE OF

C O U N T Y OF

I,

~

swear (or affirm) (1) that I ain the person, or that I am the
of the

(State relationship o f affiant to person making this report)

I
( N a m e o f corporation, association, partnership, etc., making this report)

making this report, (2) that I am authorized to make this affidavit, and (3) that to the best of my knowledge and belief this report, including all'
requisite series of this form, and any other papers attached hereto or filed herewith, is true and accurate and contains all material facts required
to be reported pursuant to Special Regulation No. 1 of June 1, 1943, and all instructions issued under authority thereof.

Subscribed and sworn to before me this

day of

(Signature of affiant)

, 1943.

(Officer administering oath)




(Address of affiant)
U. S. GOVERNMENT PRINTING OfFICE

16—34517-1

f
TREASURY DEPARTMENT
FOKEIGN FUNDS CONTROL
(6-43)

Approval of Budget Bureau
not required

F O R M TFR-500: CENSUS OF PROPERTY IN FOREIGN

COUNTRIES

Report Number.
Jurisdiction

SERIES Bs DETAILED PROPERTY REPORT

(Instruction 2)

Submit a separate report with respect to each foreign jurisdiction in which any
property was located. (Instruction 1)
In preparing this report examine carefully the instructions
in Public Circular No. 22 (or,
appropriate, in the abridged circular), particularly the specific instructions for this
series appearing in Section VII (Section IV of the abridged circular)
Part A. INFORMATION CONCERNING OWNER OF PROPERTY REPORTED (Instruction 3).

For Treasury Use

when

2
3

Juris.

1. Name
(Same as on Series A )

2. Address
(Same as on Series A )

Part B. PROPERTY TYPES (Instruction 4).
Type
Number
Class

A.

Property held as of May SI, 1943
(a)
(fc)
Cost or face
Book, market, or
value,
estimated value,
as required
as required
(In United States dollars)

Property type
I N T E R E S T S IN A L L I E D F O R E I G N ORGANIZATIONS

(from Series C):

Individuals whose property in all foreign jurisdictions had a total value less than $50,000
completely disregard property types I and 2 (Instruction 4C in abridged circular).

may

1. Corporations, associations, and similar organizations
2. Branches...
3. Partnerships
Class B . B U L L I O N ,

13
CURRENCY, AND

DEPOSITS:

21

4. Bullion
5. Currency and coin not repudiated
6. Demand deposits
7. Other deposits..
Class C. S E C U R I T I E S (other than Classes A and J):
8. Government securities
9. Government guaranteed corporate bonds...
10. Corporate bonds, exclusive of type 9
11. Corporate shares

-

12. Warrants, scrip, rights, options, and other securities
Class D . R E C E I V A B L E S A N D C L A I M S (other than Classes A and

J):

41

13. Notes
14. Accounts and bills receivable.
15. Letters of credit
16. Other claims and demands.
Class E. M I S C E L L A N E O U S P E R S O N A L T Y :
17. Options and futures in commodities..
18. Goods and merchandise

-

...

19. Machinery and equipment
20. Jewelry and objects of art for personal U3e
21. Liens on and claims to personalty, not otherwise classified,.
Class F . R E A L P R O P E R T Y , M O R T G A G E S , A N D O T H E R R I G H T S TO L A N D :
22. Land and buildings for personal use.
23. Land and buildings, other than for personal use
24. Mortgages on real property...

—
—

25. Other rights to land
Class G. E S T A T E S A N D T R U S T S :
26. Interests in estates and trusts
Class I I . L I F E I N S U R A N C E P O L I C I E S
27. Life insurance policies.

71
AND

ANNUITIES:

28. Annuities

-

T O T A L V A L U E OF P R O P E R T Y IN CLASSES

Class

A

THROUGH

I . LICENSE AGREEMENTS, FRANCHISES, AND CERTAIN

H (carry to Series A)

CONTRACTS:

If you had an interest in property of any type under Class I, enter the word "Yes" in the
appropriate box or boxes below.
29. Patent license agreements

X X X
X X X
X X X

30. Trademark license agreements
31. Franchises and concessions.
32. Certain contracts
Class J . P R O P E R T Y I S S U E D

BY THE UNITED STATES AND PERSONS

THEREIN:

33. Currency and coin
34. Government issued and guaranteed bonds..
35. Corporate bonds..
36. Corporate stocks..

-

37. Negotiable instruments for the payment of money..
T O T A L V A L U E OF P R O P E R T Y IN C L A S S J (carry to Series A )
Have you reported all your property in the jurisdiction named above which you are called upon to report by the instructions applicable
to you? Answer YES or NO
If your answer ia No, explain fully




18-34498-10

Part C. TOTAL INDEBTEDNESS TO FOREIGN PERSONS SECURED BY PROPERTY REPORTED IN PART B (Instruction 5).
As of May 31, 1943

(a)

(6)

Face amount of
indebtedness

Book, market, or
estimated value
of security
10

1. Classes A through II
2. Class J

90

Part D. DESCRIPTION OF PROPERTY LISTED IN PART B, EXCEPT CLASS A (Instruction 6).
Type
Number

Description of each property item, including number of units, date
acquired {if subsequent to January 1, 1935), and location

(a)

(b)

Property held as of May 31, 1943
Cost or face
Book, market, or
value,
estimated value, as
as required
required
(In United States dollars)

(c)

(d)

(Additional items should be listed on the continuation sheet issued for the purpose)
Part E. ADDITIONAL INFORMATION CONCERNING PROPERTY ITEMS (Instruction 7).
1. State the name, address, and citizenship of each person, other than the person named in Part A, having any interest whatsoever, in any item
of property listed in Part D (except property in Class I), including any indebtedness secured by the property.

Describe each such interest.

2. If any property listed in Part D is believed to have been damaged, destroyed, or seized between January 1, 1938, and May 31, 1943, as a
result of war or a "scorched-earth" policy carried on by any country, or of any confiscatory action or duress by a country which on May 31,1943,
was at war with the United States or was occupied by a country at war with the United States, describe the circumstances fully.




U. 3. GOVERNMENT PRINTING OFFICE

10—34408-Jo

TREASURY DEPARTMENT
FOREIGN F U N D S CONTROL

R,„RAA„

Approv^^Budget Bureau
REPORT

FORM

TFR-500:

CONTINUATION

SERIES

B

SHEET

Part A. IDENTIFYING INFORMATION FROM SERIES B.
Name of owner
Report number

Jurisdiction

Part D. DESCRIPTION OF PROPERTY LISTED IN PART B, EXCEPT CLASS A (Instruction 6)—Continued from Series B.

VP*
number
. .
<«>
1

. .
Description of each property item, including number of units, date acquired
(if subsequent to January 1,1935), and location




(6)

[OVER]

Property held as of May 31,1943
Cost or face
Book, market, or
value,
estimated value,
as required
as required
(In United States dollars)
(c)
(d)

18-34506-1

Part D. DESCRIPTION, ETC.—Continued.
Type
number

Description of each property item, including number of units, date acquired
(if subsequent to January 1,1935), and location

(a)




(6)

U. S. GOVERNMENT PRINTING OFFICE

10—34506^1

Property held as of May 31,1943
Cost or face
Book, market, or
value,
estimated value,
as required
as required
(In United States dollars)
(c)
(d)

TREASURY

DEPARTMENT

Approval of Budget Bureau
not required

FOREIGN F U N D S CONTROL
(6-43)

FORM T F R - 5 0 0 :
SERIES

C:

CENSUS O F P R O P E R T Y IN FOREIGN
REPORT

OF

ALLIED

INTERESTS

IN

COUNTRIES

Report Number

PRIMARY

Jurisdiction

ORGANIZATIONS
(Instruction 2)

Submit a separate report with respect to each such organization, including each foreign
branch (Instruction 1)

For Treasury Use

In preparing this report examine carefully the instructions in Public Circular No. 22, particularly the
specific instructions for this series appearing in Section XI

2

Juris.

Part A. INFORMATION CONCERNING PERSON REPORTING (Instruction 3 ) .

3

Reason

1. Name

Type org.

(Same as on Series A and B)

2. Address

t

(Same as on Series A and B)

24
25

Type bus.

26

Part B. INFORMATION CONCERNING PRIMARY ALLIED ORGANIZATION (Instruction 4 ) .
1. Name

I

2. (a) Address of head office

(Number)

(6) Address of main operating office

(Street)

(Number)

(Jurisdiction)

(City)

(Street)

(City)

(Jurisdiction)

3. Check below the reason or reasons why the organization is being reported as an allied foreign organization:
(a) Branch
(b) Partnership interest
(c) Control
(d)
(e)
(/)
(g)

Ownership of
Ownership of
Ownership of
Other reason

25 percent or more of voting securities
less than 25 percent of voting securitiesother securities or obligations
(specify fully)

4. (a) Type of organization (Instruction 4A (1))
(6) Date organized (Instruction 4A (2))
5. Chief types of business, including principal products or kinds of service (Instruction 4B)

6. Give the information required below as to the principal properties of the foreign organization (Instruction 4C).
Ownership
Nature of property
Location
status

Book value
of item

)




16-34812-1

7. If the foreign organization was engaged in manufacturing (including assembling and refining), give the information required below relative to
each plant as of the fiscal year ended on the date used in Part C.
Estimated
Physical volume
Value of
annual
Location of plant
Major products
of output
output
capacity

8. List the name and address of each organization allied with the reporter through the foreign organization. A report 011 Series C Supplement
relating to each organization listed must be submitted herewith (Instruction 4D).
Name

Address

\

9. List as of the most recent date available, not subsequent to May 31, 1943, the name, address, citizenship, and office of each director or trustee
and of each of the principal executive officers of the foreign organization.
Name

Give the date if prior to May 31, 1943.

Address

Citizenship

Office

10. List as of the most recent date available, not subsequent to May 31, 1943, the name, address, and citizenship of each person, other than the
person named in Part A, owning 10 percent or more of any class of voting stock, or 25 percent or more (a) of any issue of other financial
securities of, (b) of the accounts payable by, (c) of the notes of, (d) of the advances to, or (e) of any other class of liability of the foreign
organization, specifying the issue of securities or class of liability involved and the proportionate interest. Give the date if prior to May 31,

Name




Address

Citizenship

Issue of securities or
class of liability

Percentage

10-84612-1

V

11. If the foreign organization had an interest in property of any type under Property Class I "License agreements, franchises, and certain contracts," enter the word "Yes" in the appropriate box or boxes below.
29. Patent license agreements
30. Trademark license agreements
31. Franchises and concessions

01

32. Certain contracts

04

02
03

State the name and address of each foreign person who was a party to or beneficiary of any such property at any time on or after January 1,
1935 (Instruction 4E).
Property
type no.

Name

Address

12. Attach a balance sheet of the foreign organization, as of the date used in Part C, and profit and loss and surplus statements covering the year
ended at that date. All statements should be submitted (a) in the currency customarily used by the foreign organization, and (6) in United
States dollars, and should be accompanied by a complete description of the method employed in translating foreign currency into United
States dollars (Instruction 4F). Specify the currency -used by the foreign organization.
Part C. INVESTMENT OF PERSON REPORTING IN PRIMARY ALLIED ORGANIZATION (Instruction 5 ) .
Give the information required in this part as of May 31, 1943, or the close of the organization's fiscal year ended next before that date. If
such data are not available, supply the latest obtainable. Specify the date when other than May 31, 1943.
Carry the totals under columns (3) and (5) to Property Class A on Series B.

Kind of security
or liability

SCHEDULE I .

Date
acquired
(1)

Per cent
owned
(2)

Cost per books
of reporter,
in U. S. dollars
(3)

Value per
books of foreign organization
In U. S. dollars
In currency regularly
(converted at
used in such books
prescribed rates)
(4)
(5)

Enter data here if foreign organization was a corporation, association, or similar organization (property type

1)

11

1. Common (ordinary) stock
2. Surplus or deficit:
(a) Capital
(b) Earned

XXX
XXX

3. Surplus reserves

XXX

12
13
14
15

XXX XX

XXX
XXX
XXX

X X X X X
X X X X X

4. Preferred stock

16
17

5. Bonds and mortgages
6. Intercompany notes and advances.

18

7. Intercompany accounts
8. Other

19

(Specify)

SCHEDULE

TOTAL

II. Enter data here if foreign organization was a branch (property type

2):

Credit (or debit) balance between home
office and branch (Instruction 5G)
SCHEDULE

1.
2.
3.
4.

21

III. Enter data here if foreign organization was a partnership (property type 3) :
31
32
33
34

Total net proprietorship account.;
Bonds and mortgages
Notes and advances
Book accounts
TOTAL

Part D. INVESTMENT OF FOREIGN ORGANIZATION (Instruction 6).
Enter the stated value of the investment, if any, of the foreign organization in securities and obligations of the reporter, on the date used
Per books of
reporter, in U. S.
dollars
(1)
1
2.
3.
4.

Stocks
Bonds and mortgages
Intercompany notes, advances, and accounts.
Other
—




(Specify)

TOTAL

Per books of foreign organization
In currency
In U. S. dollars
regularly used
(converted at
in such books
prescribed rates)
(2)
(3)

90

Part E. ADDITIONAL INFORMATION CONCERNING PROPERTY REPORTED IN PART C.
1. If the investment of the reporter in any class of security or liability listed above was, on the date used in Part C, carried on its books at
any amount other than that shown in column (3) of Schedule I, II, or III in Part C, set forth below the amount at which each investment was
actually carried, the reason for the difference in valuation, and the journal entry or entries which produced the difference in amounts.

2. If any of the property reported hereon, or any assets underlying such property, is believed to have been damaged, destroyed, or seized between
January 1, 1938, and May 31, 1943, as a result of war or a "scorched-earth" policy carried on by any country, or of any confiscatory action or
duress by a country which, on May 31, 1943, was at war with the United States, or was occupied by a country at war with the United States,
describe the circumstances fully. In addition, if the values given in column (5) of Part C, or the investment as carried in your books on
May 31, 1943, reflects losses due to such damage, destruction, or seizure, set forth the journal entries whereby the revaluation was effected,
unless shown under question 1.




i.

U. S. GOVERNMENT PRINTING OFflCE

16

34612-1

TREASURY
DEPARTMENT
FOREIGN F U N D S CONTROL
(6-43)

Approval of Budget Bureau
not required

FORM T F R - 5 0 0 :

SERIES

C

CENSUS O F P R O P E R T Y IN FOREIGN COUNTRIES

SUPPLEMENT:

SECONDARY

REPORT

ALLIED

OF

INTERESTS

IN

ORGANIZATIONS

Submit a separate report with respect to each such allied organization, including each
branch (Instruction 1)
In preparing this report examine carefully the instructions in Public Circular No. 22, particularly the specific instructions for this
series appearing in Section XII
Part A. INFORMATION CONCERNING PERSON REPORTING (Instruction 2 ) .
1. Name
(Same as on Series A and B)

2. Address
(Same as on Series A and B)

Part B. INFORMATION CONCERNING INTERMEDIATE ALLIED FOREIGN ORGANIZATION (Instruction 3 ) .
1. Name
(Same as on Series C)

2. Address of head office

(Same as on Series C)

Part C. INFORMATION CONCERNING SECONDARY ALLIED ORGANIZATION (ORGANIZATION ALLIED WITH ORGANIZATION
NAMED IN PART B ) (Instruction 4 ) .
1. Name (Instruction 4A)
2. Address of head office

(Number)

:

(Street)

(City)

(Jurisdiction)

3. Check below the reason or reasons why the organization is being reported as a secondary allied organization:
(а) Branch
(б)
(c)
(d)
(e)

;

Partnership interest
Control
Ownership of 25 percent or more of voting securities
Ownership of less than 25 percent of voting securities

(/) Ownership of other securities or obligations
(g) Other reason (specify fully)

4. (a) Type of organization (Instruction 4B)
( 6 ) ' Organized under the laws of

(Jurisdiction)

(Date)

5. Chief types of business engaged in, including principal products or kinds of service

6. Give the information required below as to the principal properties o f the secondary allied organization.

Nature of property




Location

Book value
of item

Ownership
status

10-34502-1

7. If the secondary allied organization was engaged in manufacturing (including assembling and refining), give the information required below
relative to each plant as of the fiscal year ended on the date used in Part D.
Location of plant

Major products

Physical volume
of output

Value of
output

^ u f
T
capacity

8. List as of the most recent date available, not subsequent to May 31, 1943, the name, address, citizenship, and office of each director or trustee
and of each of the principal executive officers of the secondary allied organization. Give the date if prior to May 31, 1943.
Name

Address

Citizenship

Office

9. List as of the most recent date available, not subsequent to May 31, 1943, the name, address, and citizenship of each person, other than the
persons named in Part A and Part B, owning 10 percent or more of any class of voting stock or 25 percent or more (1) of any issue of other
financial securities of, (2) of the accounts payable by, (3) of the notes of, (4) of the advances to, or (5) of any other class of liability of the
secondary allied organization, specifying the issue of securities or class of liability involved and the proportionate interest. Give the date
if prior to May 31, 1943.
Name

Address

Citizenship

Issue of securities or
class of liability

Percentage

10. In the case of r secondary allied foreign organization, enter the word "Yes" in the appropriate box or boxes below if the organization had an
interest in property of any type under Property Class I, "License agreements, franchises, and certain contracts."
01

29. Patent license agreements

02
03

30. Trademark license agreements—
31. Franchises and concessions

04

32. Certain contracts

State the name and address of each foreign person who was a party to or beneficiary of any such property at any time on or after
January 1, 1935.
Property
type no.




Name

Address

10-34592-1

11. Attach a balance sheet of the secondary allied organization, as of the date used in Part D, and profit and loss and surplus statements covering
the year ended at that date. All such statements should be submitted (a) in the currency customarily used by the secondary allied organization, and (6) the currency customarily used by the organization named in Part B and should be accompanied by a complete description of the
method employed in translating the currcncy used by the secondary allied organization into the currency used by the organization named in
Part B (Instruction 4C). Specify the currency which is used by (a) the secondary allied organization
5 and (6) the organization named in Part B.
Part D. INVESTMENT OF ORGANIZATION NAMED IN PART B IN ORGANIZATION NAMED IN PART C (Instruction 5 ) .
Give the information required in this part as of May 31, 1943, or the close of the secondary allied organization's fiscal year ended next before
that date. If such data are not available, give the latest obtainable. Specify the date when other than May 31, 1943.

Kind of security or liability
Date acquired

(1)
SCHEDULE L -

Per cent
owned
(2)

Cost per books
of organization
named in Part B,
in currency
regularly used
therein
(3)

Value per books of organization
named in Part C
In currency regularly used in
In currency regu- books of organizalarly used in
tion named in
such books
Part B
(4)
(5)

-Enter data here if organization named in Part C was a corporation, association, or similar organization:

1. Common (ordinary) stock
2. Surplus or deficit:
(a) Capital
(b) Earned
3. Surplus reserves
4. Preferred stock

XXX
XXX
XXX

XXX
XXX
XXX

XX X XX
XX X XX
X X X XX

5. Bonds and mortgages
6. Intercompany notes and advances
7. Intercompany accounts
8. Other

(Specify)

TOTAL

II.—Enter data here if organization named in Part C was a branch:
Credit (or debit) balance between home office and |
i
branch
I
xxx
| xxx
SCHEDULE

SCHEDULE

III.—Enter data here if organization named in Part C was a partnership:

1. Total net proprietorship account
2. Bonds and mortgages
3. Notes and advances
4. Book accounts
TOTAL

PART E. INVESTMENT OF ORGANIZATION NAMED IN PART C (Instruction 6 ) .
Enter the stated value of the investment, if any, of the organization named in Part C in stock and obligations of the organization named in
Part B, on the date used in Part D.
Per books of organization
named in Part C
In currency
Per books of
regularly used
organization named
In currency
in books of
in Part B, in
regularly used
organization named
currency regularly
therein
in Part B
used therein
(1)
(2)
(3)
1. Stocks
2. Bonds and mortgages
3. Intercompany notes, advances, and accounts.
4. Other

(Specify)

TOTAL

Part F. ADDITIONAL INFORMATION CONCERNING PROPERTY REPORTED IN PART D.
1. If the investment of the organization named in Part B in any class of security or liability listed above was, on the date used in Part D,
carried on its books at any amount other than that shown in column (3) of Schedule I, II, or III in Part D, set forth below the amount at
which each investment was actually carried, the reason for the difference in valuation, and the journal entry or entries which produced the
differences in amounts.




16—34S92-J

2. If any of the property reported hereon, or any assets underlying such property, is believed to have been damaged, destroyed, or seized between
January 1, 1938, and May 31, 1943, as a result of war or a "scorched-earth" policy carried on by any country, or of any confiscatory action of or
duress by a country which, on May 31, 1943, was at war with the United States, or was occupied by a country at war with the United States
describe the circumstances fully. In addition, if the values given in column (5) of Part D or the investment as carried, on May 31, 1943,
on the books of the organization named in Part B reflects losses due to such damage, destruction, or seizure, set forth the journal entries
whereby the revaluation was effected, unless shown under question 1.




U. S. GOVERNMENT PRINTING OFFICE

16

34592-1

REPORTS OF PROPERTY IN FOREIGN COUNTRIES
BY PERSONS IN THE UNITED STATES
The T r e a s u r y
persons

Department

in the U n i t e d S t a t e s

foreign countries,
country
with

or

any

has

are

issued

required

to report

including o b l i g a t i o n s ,

person

the a p p r o p r i a t e

therein.
Federal

Form TFR-500 on w h i c h
their

Reserve

property

such a s bonds, of a

R e p o r t s must be f i l e d
Bank not

later

all

in

in

foreign

duplicate

than August 31,

1943.
No r e p o r t need be made by any
eign

countries

on

May 3 1 ,

1943

$ 1 0 , 0 0 0 , measured by c o s t or
whichever
payable

is higher,

by t h e i r

person whose p r o p e r t y
had an a g g r e g a t e

A,

Series

Series

B,

in U n i t e d S t a t e s

A-I

Series A-III

applies

dollars

of

t o each
Series
stantial

Each

Series

C.

Series

A has

individuals,

person

A and w i l l

foreign
C is

to

into three s e r i e s ,

country

or

Instructions
Public Circular

reporting

by p e r s o n s

No. 22.

provided for i n d i v i d u a I s
Forms and c i r c u l a r s

the

r e g a r d l e s s of

value.

d e s i g n a t e d as

Series

sub-series,

A-I I

to

on

controlling

which

custodians

use t h e a p p r o p r i a t e

sub-

respect

May 31,

1943.

or h a v i n g a sub-

organization.

preparation

of

reports

An abridged c i r c u l a r
reporting property
may be o b t a i n e d

of

are contained

in

instructions

has been

v a l u e d a t l e s s than

$50,000.

from any F e d e r a l Reserve Bank.

clearly

whether

No. 22 or the a b r i d g e d c i r c u l a r




of

organizations,

Requests should s p e c i f y
Public Circular

bonds
agree-

and S e r i e s A-IV to
wi I I

value,

to f o r e i g n

a t t a c h a r e p o r t on S e r i e s B w i t h

in a f o r e i g n
for

than

to c e r t a i n

in which he had p r o p e r t y

t o be used o n l y

interest

four

Series

t o e x e c u t o r s and t r u s t e e s ,

and n o m i n e e s .
series

is d i v i d e d

and S e r i e s

less

f a c e v a l u e or market or e s t i m a t e d

ments and c o n t r a c t s , a I I of which must be r e p o r t e d
Form TFR-500

for-

value

but the exemption does not apply

terms

in a l l

tne q u a n t i t y

of each s e r i e s
is

needed and
desired.

TREASURY DEPARTMENT
F o r e i g n Funds C o n t r o l

T H E

P R O C L A I M E D
B L O C K E D

LIST

OF

C E R T A I N

N A T I O N A L S

CUMULATIVE

SUPPLEMENT

No. 2
JUNE 4,

1943

Containing Additions, Amendments, and
Deletions Made ~Since Revision V of
April 23, 1943




U N I T E D STATES
G O V E R N M E N T P R I N T I N G OFFICE
WASHINGTON : 1943




D E P A R T M E N T

OF

PUBLICATION

S T A T E

1942

\

THE PROCLAIMED LIST OF CERTAIN
BLOCKED NATIONALS
Cumulative Supplement No. 2, June 4, 1943
to
Revision V of April 23, 1943
ADMINISTRATIVE

ORDER

By virtue of the authority vested in the Secretary of State, acting in conjunction with the Secretary of the Treasury, the Attorney General, the
Secretary of Commerce, the Board of Economic Warfare, and the Coordinator of Inter-American Affairs, by Proclamation 2497 of the President of July
17, 1941 (6 F.R. 3555), Cumulative Supplement 2 containing certain additions to, amendments to, and deletions from The Proclaimed List of Certain
Blocked Nationals, Revision V of April 23, 1943 (8 F.R. 5435), is hereby
promulgated.1
By direction of the President:

CORDELL

HULL

Secretary of State

RANDOLPH

PAUL

Acting Secretary of the Treasury

FRANCIS

BIDDLE

Attorney General

JESSE

H.

JONES

Secretary of Commerce

MILO

PERKINS

Executive Director
Board of Economic Warfare

NELSON A .

ROCKEFELLER

Coordinator of Inter-American
Affairs

June 4, 1943
i Filed with the Division of the Federal Register in T h e National Archives. Requests for printed
copies should be addressed to the Federal Reserve Banks or the Department of State.




1

CONTENTS
Page
GENERAL NOTES
PART

I

Argentina
Bolivia
Brazil
Chile. . .
Colombia
Costa Rica
Cuba
Ecuador
El Salvador
Guatemala
Honduras
Mexico
Nicaragua
Panama
Paraguay
Peru .
Uruguay
Venezuela
PART

3

; .

5
7
9
13
16
18
18
18
20
20
20
20
23
24
24
24
25
26

II

Iran
Iraq

28
29
2




Page

II—Continued
Liechtenstein
Morocco
Spanish Morocco . . . .
Tangier International
Zone
Portugal and Possessions .
Portugal
Angola
Azores
Goa
Madeira
Mozambique
Portuguese Guinea . . .
Spain and Possessions . .
Spain
Balearic Islands . . . .
Canary Islands . . . .
Fernando Po and Spanish Guinea
Sweden
Switzerland
Turkey

PART

29
29
29
29
30
30
33
33
33
34
34
34
34
34
37
37
38
38
39
42

GENERAL NOTES
(1) The Proclaimed List is divided into two parts: part I relates to listings
in the American republics; part II relates to listings outside the American republics.
(2) In part I titles are listed in their letter-address form, word for word as
written in that form, with the following exceptions:
If the title includes a full personal name, that is, a given name or
initial and surname, the title is listed under the surname.
Personal-name prefixes such as de, la, von, etc., are considered as
part of the surname and are the basis for listing.
The listing is made under the next word of the title when the
initial word or phrase, or abbreviation thereof, is one of the
following Spanish forms or similar equivalent forms in any
other language:
Compania; Cla.; Comp.
Compania An6nima; C.A.; Comp. An6n.
Sociedad; Soc.
Sociedad An6nima; S.A.; Soc. An6n.
(3) Spanish personal names containing a compound surname are listed,
with rare exceptions, under the first part of the surname. For example, the name Jos6 Fulano Sutano or Jos6 Fulano y Sutano would be
listed:
Fulano Sutano, Jos6
or
Fulano y Sutano, Jos6
Users of the list should, as a precaution, check all surnames that are
part of a particular name.
(4) Addresses appearing after names on the List are not intended to exclude
other addresses of the same firms or individuals. A listed name refers
to all branches of the business in the country.
(5) Revision V of the Proclaimed List, of which this is a supplement, supersedes all previous lists published prior to April 23, 1943. The present
series of supplements is cumulative, and each succeeding supplement supersedes all previous supplements to the List. Accordingly,
the current Cumulative Supplement and Revision V together constitute the effective List.
(6) For the convenience of users, symbols are placed after each name on
the List to indicate, by reference to the table below, the dates of the
supplements or revisions in which the name first appeared, or was
amended or deleted. It has not been found practicable, however, to
indicate here the dates of listings made between July 17, 1941, the
date of the original list, and Revision I, dated February 7, 1942.
Accordingly, names appearing prior to Revision I and retained in that
revision are followed only by the symbol " I " . Roman numerals refer




3

GENERAL NOTES
to revisions, arabic numerals to supplements. For example, a name
followed by the symbols II—1, III, V—1 signifies that the listing first
appeared in Revision II, Supplement 1; was amended in Revision III;
and was amended or deleted in Revision V, Supplement 1. Since in
the Cumulative Supplements deletions as well as amendments are
carried in each succeeding supplement, the last of two or more symbols
may reflect either an amendment or a deletion, depending on the
action heading under which the listing currently appears.
I
1-1
1-2
1-3
I-4
II
II-l
I1-2
I1-3

2-7-42
2-28-42
3-27-42
4-11-42
5-1-42
5-12-42
5-22-42
6-2-42
6-19-42




11-4
II-5
III
III-l
111-2
111-3
III-4
IV
IV-1

7-17-42
7-31-42
8-10-42
8-28-42
9-18-42
10-10-42
10-30-42
11-12-42
11-20-42

IV-2
IV-3
IV-4
IV-5
IV-6
V
V-l
V-2

12-18-42
1-16-43
2-12-43
3-13-43
4-9-43
4-23-43
5-7-43
6-4-43

PART I

ARGENTINA
Additions and Amendments
Alberti, Antonio G.—Pacheco 1935, Buenos Aires. V-2.
"Arcofina" Compafua Argentina de Comercio y Finanzas S.A.—Reconquista
480, Buenos Aires. V - l .
"Atomo".—Avenida de Mayo 1370, Buenos Aires. V-2.
"Aurum".—San Martin 195, Buenos Aires. V-2.
Battaglia y Cia.—Dr. Elcodoro Lobos 159, Buenos Aires.
V-l.
Bergdolt Hnos., Mercantil y Inmobiliaria S.A.—Avenida d e . M a y o 1370,
Buenos Aires. V-2.
Beruti, Raul C.—Reconquista 480, Buenos Aires. V - l .
Bianchi, Bruno.—Velez S&rsfield 242, Avellaneda. V-2.
Binaghi y Cia.—Villa Angela, Territorio de Chaco. I V - 6 ; V - l .
Buxhasveden, Herman Baron.—Puerto Madryn, Gobernaci6n del Chubut.
V-l.
Cafaro, Jos^. 1 —Avenida Presidente Roque S&enz Pena (Diagonal Norte) 943,
Buenos Aires. V - l .
Cianciarullo, Antonio Sambriglia.—Suipacha 482, Buenos Aires. V-2.
Cine Astoria.—Suipacha 482, Buenos Aires. V-2.
"Clarinada".—San Martin 365, Buenos Aires. Ill—4; V-2. Address
amended from 25 de Mayo 171, Buenos Aires.
Cortez M., Gilberto.—La Quiaca. V - l .
Cosulich, Giuseppe.—Avenida Presidente Roque Sdenz Pena (Diagonal
Norte) 555, Buenos Aires. V-2.
Dahlke, Erich.—Necochea, B.A. V - l .
Diario Nan-A.—M6jico 2044, Buenos Aires. V - l .
Dix, Alejandro.— V—1.
Editorial Patria.—San Martin 365, Buenos Aires. I V - 2 ; V-2. Address
amended from 25 de Mayo 171, Buenos Aires.
"El Argentin Djijo".—Uspallata 981, Buenos Aires. V - l .
"El Nichi-A Djidji".—Humberto 1° 1499, Buenos Aires. V - l .
Fdbrica Argentina de Botones-Yamada S. de R.L.—Moreno 2037, Buenos
Aires; and Mitre 112-16, San Martin, F.C.C.A.
V-l.
Farmacia L.A.D.E.—Callao 1081, Buenos Aires. I V - 5 ; V - l .
Fiocchi, Juan Carlos.—Peru 79, Buenos Aires. V - l .
Gallo, Cesar A.—Baigorria 2734, Buenos Aires. V-2.
Giacomich, Romeo.—Independencia 2838, Buenos Aires. V-2.
Gibert, A. Eduardo.—25 de Mayo 347, Buenos Aires. V-2.
Gonzales Diez, Bias.—La Quiaca. V - l .
Gonzales Diez, Victorino.—La Quiaca. V - l .
i Not to be confused with Jos6 Antonio Caiiaro, Cerrito 18, Buenos Aires.




5

PART II

6

S W I T Z E R L A N D — C o n t i n u e d
Additions and Amendments—continued
Gonzales y Cia., B.—La Quiaca.
V-l.
Goyena, Guillermo S.—Bolivar 782, Buenos Aires.
V-l.
" H a v e r o " Exportaci6n de Productos Sud Americanos S.A.—San Martin 296,
Buenos Aires. V - l .
Heine, Emilio.—San Martin 386, Buenos Aires. V-2.
Heine, Roberto.—San Martin 386, Buenos Aires. V-2.
Heine Ltda., Emilio.—San Martin 386, Buenos Aires. V-2.
Hermann, Guillermo Teodoro.—Primera Junta 328, Quilmes, B.A.; and
Corrientes 424, Buenos Aires. V-2.
Horrle, Roberto.—Rivadavia 1273, Buenos Aires. V - l .
I.M.A., Industria Metalurgica Argentina. 2 —Alsina 2681, Buenos Aires.
V - l ; V-2. Amended to add footnote.
Imai, Guti.—Esmeralda 582, Buenos Aires. V - l .
Infante y Gamundi, S. de R. L.—24 de Septiembre 1130, Tucum&n. V - 2 .
Instituto de Terapeutica "Purissimus".—Juan Fco. Segui 4635-47, Buenos
Aires. I V - 3 ; V - 2 . Address amended from Bulnes 2057-69 y Juan Fco.
Segui 4635-47, Buenos Aires.
Jessen, Franz.—Mendoza 3132, Buenos Aires. V - l .
Kollmann, Eugenio.—Avenida Presidente Roque S£enz Pena (Diagonal
Norte) 929, Buenos Aires. V - l .
Koopman, Henry.—Buenos Aires. V - l .
Korth y Cia., Juan.—Piedras 181, Buenos Aires. I ; V - 2 . Address amended
from Venezuela 663, Buenos Aires.
Kuttroff S. de R.L., W.—Sarmiento 643, Buenos Aires. V-2.
La Quimica Gr&fica S. de R.L.—Primera Junta 328, Quilmes, B.A.; and
Corrientes 424, Buenos Aires. V-2.
Libreria Cervantes. 3 —Sarmiento 815, Buenos Aires. I V - 4 ; V-2. Amended
to add footnote.
Lichner, Federico A. E.—Avenida de Mayo 560, Buenos Aires. V - l .
L6pez, Aniceto.—C6rdoba 2082 y Junin 845, Buenos Aires. V-2.
Martinez Dalke, Alfredo.—Reconquista 390, Buenos Aires. V - l .
Martorelli, Adolfo.—Suipacha 482, Buenos Aires. V-2.
Mieth, S. de R.L., Germ&n.—Bartolom<§ Mitre 2224, Buenos Aires.
V-l.
Moll, Ludovico.—Humboldt 2477, Buenos Aires. V - l .
Niimura, Yasuniko.—Humberto 1° 1499, Buenos Aires. V - l .
Panario, Pedro A.—Chile 424, Buenos Aires. V - l .
Pando y Carvallo.—Villa Angela, Territorio de Chaco. I V - 6 ; V - l .
Pinasco, Juan.—Pav6n 1364, Avellaneda, F.C.S.
V-l.
Productos Rosell6. 4 —Arenales 2631, Buenos Aires. I V - 5 ; V - l .
"Purissimus", Instituto de Terapeutica.—Juan Fco. Segui 4635-47, Buenos
Aires. I V - 5 ; V-2. Address amended from Bulnes 2057-69 y Juan Fco.
Segui 4635-47, Buenos Aires.
Romero, Darfo E.—La Quiaca.
V-l.
Rosell6, Jos6 Maria. 4 —Arenales 2631, Buenos Aires. I V - 5 ; V - l .
Not to be confused with I.M.A., Industria Metalfirgica y Anexos, Olazabal 5662, Buenos Aires.
Not to be confused with Libreria Cervantes, Lavalle 558, Buenos Aires.
* Not to be confused with Farmacia Rossello, Rivadavia 3802, Buenos Aires.
2
3




PART II

7

S W I T Z E R L A N D — C o n t i n u e d
Additions and Amendments—continued
S.A.E.R.A., Sociedad An6nima Explotaciones Rurales y Anexos.—Perti 84,
Buenos Aires. V - l .
Salomon, Salomon.—Conception Arenal 3957, Buenos Aires. V-2.
Schultz, Pablo.—Alsina 134, Buenos Aires. V-2.
Sesgo Sociedad An6nima de Industrias T6xtiles.—Avenida General Paz 451,
Florida, B.A. I V - 4 ; V - l .
Shintaku, Ryuichi.—M6jico 2044, Buenos Aires. V - l .
Sommaruga y Cia.—Alsina 2681, Buenos Aires. V - l .
Talleres Hempel S. de R.L.s—Itapiru 824, Seis de Septiembre, F.C.O. I V - 5 ;
V-l.
Tato, Miguel P.—Maipii 434, Buenos Aires. V - l .
Tienda " E l G a t o " . — L a Quiaca. V - l .
Tortorelli, Aquiles Felipe.—Luis Viale 1953 y San Martin 66, Buenos Aires.
V-l.
Tortorici, Nicol&s.—Montes de Oca 326, Avellaneda, F.C.S. I V - 5 ; V - l .
Ychuribehere, Bernardo.—Bernardo de Irigoyen 1456, Buenos Aires. V - l .
Zabardi, Mario.—Paraguay 210, Rosario, Provincia de Santa Fe. V-2.
Zerbo, Francisco.—V61ez S&rsfield 1151, Buenos Aires. V-2.

Deletions
Establecimientos F&briles Rodi, Alfonso Romero, Sociedad An6nima Industrial y Comercial.—Victoria 850, Buenos Aires; and Kil6metro 11, Wilde,
F . C . S . I V - 1 ; I V - 2 ; V-2.
Ottonello y Cia.—Corrientes 4757, Buenos Aires. 1 - 4 ; V - l .
Plate y Cia., S.A.—Balcarce 474, Buenos Aires. I V - 2 ; V - 2 .
Refinerias de Mafz, S. de R.L.—Independencia 766, Buenos Aires. I V - 4 ;
V-2.
Romero, Alfonso, Sociedad An6nima Industrial y Comercial, Establecimientos F&briles Rodi.—Victoria 850, Buenos Aires; and Kil6metro 11,
Wilde, F.C.S. I V - 2 ; V-2.
Salzer, Frank Theodore.—Independencia 766, Buenos Aires. I V - 4 ; V - 2 .
Savelsbergh y Cia., Jose.—Buenos Aires. I; V - 2 .
Von Tyszka, Enrique.—Avenida Presidente Roque S&enz Pena (Diagonal
Norte) 547, Buenos Aires. 1 - 3 ; IV; V - l .
Zeiss, Ernesto.—Belgrano 4067, Buenos Aires. I V - 5 ; V - 2 .
'Not to be confused with I. Hempel e Hijo, Mcdrano 321-25, Buenos Aires.

BOLIVIA
Additions and Amendments
Abel, Helmut.—Trinidad. II—5; V-2.
Aguirre Sudrez, Max.—Cochabamba.
Aguirre, Max.
Ampuero, Guillermo.—Oruro.
V-l.
581951°—43
2




Name amended from Abel, Helmouth.
I V - 3 ; V - 2 . Name amended from

8

PART I

BOLIVIA—Continued
Additions and Amendments—continued
Antelo, Na.pole6n G.—Puerto Suarez. V - l .
Arnold, Gottfried,—Tarija. V - 2 .
Arnold y Hermanos, Carlos.—Tarija. V - 2 .
Beller, Carlos.—Santa Cruz.
V-l.
Best, Guillermo.—Trinidad and Guayaramerin.
V-l.
Borgolte, Rud.—Plaza San Francisco, La Paz; and Nataniel Aguirre 144,
Cochabamba. I ; I I I ; V-2. Navie amended from Borgolte, Rudolph.
Dabdoub, Abraham.—Santa Cruz de la Sierra. I V - 3 ; V-2. Name amended
from Dabdub, Abraham.
Demartini, Luis.—Plaza 14 de Septiembre 40, Cochabamba.
V-l.
Diescher, Maximo.—Santa Cruz de la Sierra. V - l .
Frerking, Walter.—Santa Cruz de la Sierra. V - l .
Granier, Rodriguez y Cla.—Oruro. I V - 1 ; V-2. Name amended from
Granier & Rodriguez.
Henners, Oscar.—Santa Cruz de la Sierra. V - l .
Herrera Urioste, Julio.—La Paz. V - l .
Hungsberger, Luis.—La Paz. V - l .
Ismael Acle, Emilio.—Oruro. 1 - 4 ; V-2. Name amended from Ismael
Akileh, Emilio.
Ismael Acle, Hach.—Oruro. 1 - 4 ; V-2. Name amended from Ismael Akileh,
Hach.
Ismael Acle, Moussa.—Oruro. 1 - 4 ; V - 2 . Name amended from Ismael
Akileh, Moussa.
Kuehn, Carlos.—Santa Cruz de la Sierra. V - l .
Mayer, Erich.—Potosi.
V-l.
Mock, Hans.—Santa Cruz de la Sierra. V - l .
Otterburg, Carlos.—Col6n 358 (Casilla 30), La Paz. V-2.
Pereira Jorddn, Ernesto.—Cochabamba. I V - 3 ; V-2. Name amended from
Pereira, Ernesto.
Schuett, Nicolds Jurgen.—Matos 4-6, Potosf; and Sucre. I; III; V-2.
Name amended from Schuett, Nicholas Jurgen.
Tencer, Frank.—La Paz. II—2; V-2. Name amended from Taenzer, Frank.
Tencer, Hermann.—Avenida Saavedra, La Paz. 1 - 1 ; 1-3; III; V-2.
Name
amended from Taenzer, Herman.
Troester, Erwin.—Trinidad.
V-l.
Troester, Guillermo.—Trinidad.
V-l.
Voss, Juan.—Santa Cruz. I V - 3 ; V-2. Name amended from Foss, Juan.
Westermann, Bruno.—Trinidad.
V-l.
Wiethuchter, Wilhelm.—Plaza Murillo, esquina Calles Bolivar y Ballivi&n,
La Paz. V-2.
Woiwodich, Marcos.—Trinidad.
V-l.

Deletions
Eguino Z., Arturo.—La Paz.




IV-5; V-l.

PART II

9

BRAZIL
*

Additions and Amendments
A Forma Decorativa Ltda.—Rua Xavier de Toledo 14 e Avenida Adolpho
Pinheiro 5168, Brooklin Paulista, Santo Amaro, Sao Paulo. V-2.
Albrecht, Emil Erich.—Rua da Quitanda 62, Rio de Janeiro. I—1; V-2.
Address amended from Rua Sao Pedro 28, Rio de Janeiro.
Albrecht, Hugo.—Rua General Victorino 467, Rio Grande.
V-l.
Anastasia, Luiz.—Belo Horizonte, Minas Gerais. V - l .
Anastasia Barros e Cia., Ltda.—Belo Horizonte, Minas Gerais. V - l .
Bassi, Alvine Steingruber.—Alameida Itu 1611, Sao Paulo. V - l .
Bassi, Torquato.—Alameida Itu 1611, Sao Paulo. V - l .
Bebion, Wilhelm.—Rua Carlos Seidl 38, Rio de Janeiro. 1 - 1 ; V-2. Address
amended from Rua General Camara 129, Rio de Janeiro.
Bianchini, Sebastiao Attilio.—Rua Sorocaba 696, Rio de Janeiro. V-2.
Bromberg, Edgar Arthur.—Avenida Tiradentes 254, Sao Paulo. I V - 3 ; V - l .
Bromberg, Herbert Alban Martin.—Avenida Tiradentes 254, Sao Paulo.
IV-3; V - l .
Bromberg e Cia.—Avenida Tiradentes 254 (Caixa Postal 756), Sao Paulo;
and Rua General Camara 64, Rio de Janeiro. I; V - l .
Buchheister, Alfredo.—Caixa Postal 1421, Rio de Janeiro. I; V - l .
Buecken, Alexandre.—Rua Triumpho 54, Santa Thereza, Rio de Janeiro.
I V - 6 ; V-2. Address amended from Avenida Graga Aranha 26, Rio de
Janeiro.
Casa Bratac, Ltda.—Praga da S6 399, Sao Paulo; Avenida Graga Aranha
327, Rio de Janeiro; and all branches in Brazil. I; V-2. Address
amended from Praga da Se 399, Sao Paulo; Avenida Graga Aranha 39-A,
Rio de Janeiro; and all branches in Brazil.
Casa e Jardim.—Rua Buenos Aires 79-A e Avenida Rio Branco 118, Rio de
Janeiro; and Rua Barao de Itapetininga 41, Sao Paulo. V-2.
Casa Hamaoka.—Rua Carlos Garcia 103, Sao Paulo. V - l .
Casa Marzullo.—Rua Miguel Couto 57 e Avenida Rio Branco 118-120, Rio
de Janeiro. V-2.
Casa Rosito.—Rua Anhangabahu 956, Sao Paulo. V-2.
Casa Systema Ltda.—Rua Tamoios 713, Belo Horizonte, Minas Geraes.
I—1; V-2.
Address amended from Rua Carijos 226, Belo Horizonte,
Minas Geraes.
Citra-Mina, Ltda.—Rua 7 de Setembro 223 (Caixa Postal 285), Rio de
Janeiro. I; V-2. Address amended from Praga Mau& 7 (Caixa Postal
285), Rio de Janeiro.
De Carvalho, Othon.—Rua dos Aimores 2490, Belo Horizonte. I V - 5 ; V - l .
Dejon, Edmundo.—Rua Nascimento Silva 54, Rio de Janeiro. V - l .
Dobberkau, Carlos.—Rua Libero Badar6 488 (Caixa Postal 1286), Sao Paulo.
V-2.
Empreza Theatral Nishiyama.'—Londrina and Cornelio Procopio, Parand.
1-1; V-2. Name amended from Empreza Theatral Nichivama.
Exportadora de Madeiras e Cia.—Vit6ria and Linhares, Espirito Santo.
V-2.
Fd.brica de Tecidos Werner S.A.—Estrada do Bingen 1485, Petr6polis; and
Rua da Alf&ndega 100-102, Rio de Janeiro. V-2.
F&brica Guarani.—Rua Quari 3, Curitiba, Parand. V - l .
Fdbrica "Maravilha" de Artefatos de Bambti Ltda.—Rua Luiz Gama 383,
Lins, Sao Paulo. V - l .




PART II

10

SWITZERLAND—Continued
Additions and Amendments—continued
Fdbrica Santa Isabel. 1 —Fortaleza, Ceard. I V - 3 ; V - l .
F&brica Ypu - Artefactos de Tecidos, Couros e Metal S.A.—N6va Friburgo;
and Avenida Rio Branco 10, Rio de Janeiro. I V - 4 ; V - l .
Farmacia e Laboratorio Homeoter&pico Ltda.—Praga Joao Mendes 114-118,
Sao Paulo. V - l .
Galeria Heuberger.—Rua Buenos Aires 79-A e Avenida Rio Branco 118,
Rio de Janeiro; and Rua Barao de Itapetininga 41, Sao Paulo. V-2.
Hackradt, Fernando (Jr.).—Rua Sao Bento 217, Sao Paulo. V-2.
Hase, Sakuro.—Rua Monsenhor Andrade 62-68, Rua Cruz Branca 37, e
Rua Gualachos 206, Sao Paulo; and Cambard, Parand,. I; V-2.
Address amended from Rua Irma Simpliciana 102, Sao Paulo.
Heine, Walter.—Rua do Ouvidor 183 e Rua Neri Pinheiro 105, Rio de Janeiro.
IV-4; V - l .
Hell, Curt.—Belem, Par£. V - l .
Hellner, Heinz.—Rua Libero Badar6 93, Sao Paulo. V-2.
Hering, Francisco.—Blumenau, Santa Catharina. V - l .
Heuberger, Theodor.—Rua Buenos Aires 79-A e Avenida Rio Branco 118,
Rio de Janeiro; and Rua Barao de Itapetininga 41, Sao Paulo. V-2.
Iken, Oscar.—Rua Clelia 93, Sao Paulo. V - l .
Industria Brasileira de Fios e Artefactos de Metais.—Avenida Amazonas
336 e Rua Pouso Alegre 39-41, Belo Horizonte. V-2.
Industria Textil Santa Clara Ltda.—Rua D. No. 108, Vila Santa Clara; and
Vila Prudente, Sao Paulo. V - l .
" I t e " Industria Thermo-Electrica Ltda.—Rua Frei Caneca 99 e Rua General
Gurjao 102, Rio de Janeiro. V-2.
Junghahnel, Max.—Rua Sao Bento 541, Sao Paulo. V - l .
Kato, Carlos T.—Rua Jose Antonio Coelho 439, Sao Paulo. V-2.
Kohler, Carlos.—Rua Frei Caneca 99 e Rua General Gurjao 102, Rio de
Janeiro. V-2.
Kopsch, Paul.—Avenida Capitao M6r Aguiar 91, Sao Vicente, Sao Paulo.
V-2.
Laminagao de Metais "Elgo" Ltda.—Rua Xavier de Toledo 14, Sao Paulo;
and Taipas, Sao Paulo. V-2.
Lapis Johann Faber Ltda.—Epit&cio Pessoa 201-9, Sao Paulo. I; V-2.
Name amended from Faber Lapis, Ltda., Johann.
Liebold, Ernesto Francisco.-R.ua 13 de Maio 239, Belem, Pard,. V - l .
Livraria Delinee.—Rua Sao Bento 541, Sao Paulo. V - l .
Malik, J. G.—Rua General Camara 90, Rio de Janeiro. V - l .
Marcenaria Sorelli Ltda.—Avenida Adolpho Pinheiro 5168, Brooklin
Paulista, Santo Amaro, Sao Paulo. V-2.
Marzullo, Salvador.—Rua Miguel Couto 57 e Avenida Rio Branco 118-120,
Rio de Janeiro. V-2.
Mattos, Jose A. C — R u a Bela Cintra 1380, Sao Paulo. V-2.
Minin, Helena.—Praga Joao Mendes 114-118, Sao Paulo. V - l .
Mirow, Heinz.—Rua Buenos Aires 17, Rio de Janeiro. V-2.
Muller, Peter.—Avenida Rio Branco 66-74, Rio de Janeiro. I; V - l .
i Not to be confused with F&brica de Tecidos Santa Isabel, SSo Luiz do MaranhSo.




PART II

11

BRAZIL—Continued
Additions and Amendments—continued
Nishiyama e Cia., Irmaos.—Londrina and Cornelio Procopio, Parand. I;
V—2. Name amended from Nishiyma e Cia., Irmaos.
Oberst, Rocha e Cia. Ltda.—Rua Buenos Aires 171, Rio de Janeiro. V-2.
Ostermayer, Frederico.—Rua Lindolfo Color 404, Sao Leopoldo, Rio Grande
do Sul. V-2.
Otto, Paul George.—Rua Buenos Aires 17, Rio de Janeiro. V-2.
Overbeck, Hermann Heinrich.—Rua Miguel Calmon 24, Bahia. V - l .
Overbeck, Wilhelm.—Rua Miguel Calmon 24, Bahia. V - l .
Overbeck, Wilhelm Renning.—Rua Miguel Calmon 24, Bahia. V - l .
Overbeck e Cia.—Rua Miguel Calmon 24, Bahia. V - l .
Perrella, Pasquale.—Avenida Contorno 2416 (Caixa Postal 473), Belo
Horizonte. V-2.
Perutz-Photo.—Rua Barao do Rio Branco 27 (Caixa Postal 294), Curitiba,
Parand. V - l .
Picard, Ernesto.—Rua Florencio de Abreu 371 (Caixa Postal 4226), Sao
Paulo. I; V-2. Address amended from Rua Brigadeiro Tobias 673
(Caixa Postal 4226), Sao Paulo.
Raacke, C. H.—Rua Triumpho 30, Santa Thereza, Rio de Janeiro. I ; V - 2 .
Address amended from Avenida Graga Aranha 40 (Caixa Postal 261),
Rio de Janeiro.
Rocha, Waldemar.—Avenida Affonso Pena 398 e Rua Tamoios 713, Belo
Horizonte. V-2.
Scheidt, Frederico Guilherme.—Rua Domingos Paiva 322, Sao Paulo. V - l .
Scheuermann, Rudolf.—Rua Florencio de Abreu 669, Sao Paulo. V - l .
Schneiker, Henrique.—Rua Barao do Rio Branco 27 (Caixa Postal 294),
Curitiba, Parand. V - l .
Schneiker e Cia., H.—Rua Barao do Rio Branco 27 (Caixa Postal 294),
Curitiba, ParanA. V - l .
Selke, Ewald.—Parada da Boa Vista, Rua Americo Brasiliense 569, 3a,
Parada, Brooklin Paulista, Sao Paulo. V-2.
Simon, Theodor Friedrich.—Rua Tonelores 134, Rio de Janeiro. V-2.
Simonini, Toschi & Guidi.—Rua Anhangabahu 956, Sao Paulo. V-2.
Sinner, Martin Friedrich Josef.—Rua Hermenegildo de Barros 120, Rio de
Janeiro. V-2.
Stoelzle, Willy Georg.—Belo Horizonte, Minas Gerais. V - l .
Stoltz, Georg Hermann.—Rio de Janeiro. V-2.
Stoltz, Rodolfo Hans.—Rua Aprazfvel 5, Rio de Janeiro. V - l .
Sugimoto, Yoshinosuke.—Avenida Rudge 215, Rua Santa Efigenia 29, Rua
dos Italianos 301, Sao Paulo; and Lussanvira, Sao Paulo. I—1; V; V - l .
Technica Bremensis, Ltda., Soc.—Rua Florencio de Abreu 815 e 762, Rua
Ipiranga 114, e Rua Borges de Figueiredo 1358, Sao Paulo, and all
branches in Brazil. I; V-2. Address amended from Caixa Postal 1548,
Rio de Janeiro, and all branches in Brazil.
Tigges, Paulo Gerhard.—Rua Quari 3, Curitiba, Parand. V - l .
Toledo e Companhia Ltda., Jose;.—Avenida Amazonas 336 e Rua Pouso
Alegre 39-41, Belo Horizonte. V-2.
Urban, Othon (Otto).—Rua 15 de Novembro 387, Curitiba, Parand; and
Belo Horizonte, Minas Gerais. V - l .




PART II

12

SWITZERLAND—Continued
Additions and Amendments—continued
Von Borries, Carlos.—Avenida Higienopolis 711, Sao Paulo. V-2.
Von Schrader, Bodo.—Rua da Quitanda 161, 2° andar, sala 1, Rio de
Janeiro. V-2.
Winterstein, Gertrude. 2 —Rua Conselheiro Saraiva 14, Rio de Janeiro.
I I I - 4 ; V-2. Amended to add footnote.
Winterstein, Herbert Max Karl Ernest. 3 —Rio de Janeiro. I I I - 4 ; I V - 2 ;
V-2. Amended to add footnote.
Wittenstein, Arthur.—Rio de Janeiro. V-2.

Deletions
Berude, Dan H.—Rua Saddock de Sa 305, Rio de Janeiro. I—1; V-2.
Blanco Prior c Cia., F.—Rua Amador Bueno 101, Santos. Ill—2; V - l .
Cintra, Eulalio Ulhoa (Dr.).—Rua Martinico Prado 417, Sao Paulo. Ill—1;
I V - 2 ; V-2.
Coloniza^ao Tres Rios, Ltda.—Praga Joao Mendes 154, Sala 27, Sao Paulo.
I I I - 1 ; V-2.
Co6perativa Agrfcola Tres Barras.—Assai via Jataf, Parand, I—1; II—1;
V-2.
De Abranches, Hugo Dunshee (Dr.).—Rua da Quitanda 111, Rio de Janeiro.
IV-4; V - l .
De Saboia e Cia., J. Thom6.—Rua Major Facundo 126, Fortaleza, Ceard.
11-2; V - l .
Eldctrica Importadora Ltda.—Rua Florencio de Abreu 150, Sao Paulo.
11-2; V-2.
Fazenda Tr£s Barras. 4 —Jatahy, Parand. I; V-2.
Interam Exportadora, Ltda., Soc.—Rua Sao Pedro 39-1°, Rio de Janeiro.
I; V-2.
Marx, Fritz.—Rua Jose Maria Lisboa 1008, Sao Paulo. Ill—1; I I I - 3 ; V-2.
Metallurgica Mar.—Sao Paulo. I; V - l .
Ricotti, Attilio.—Avenida Rangel Pestana 1086-88, Sao Paulo. I; V - l .
Robertson, Herbert.—Rua Ministro Ferreira Alves 593, Sao Paulo. II—2;
V-l.
Saccaria Paulista Ltda.—Rua Donatorio 64, Sao Paulo. I V - 2 ; V - l .
Schwerdtner, Friedrich.—Rua Professor Saldanha 125, Rio de Janeiro.
11-2; V - l .
Sekkel, Jacques.—Avenida Calogeras 6, Rio de Janeiro. I; V - l .
Silva e Cia.—Rua Portugal 26, Bahia. I; V - l .
Sinner e Cia.—Avenida Venezuela 43, Rio de Janeiro. I ; V-2.
Urbach, Joseph.—Avenida Sao Joao 239, Sao Paulo. I; V - l .
Von Klobusitsky, Dionisio M. (Dr.).—Rua Voluntdrios da Pdtria 132, Rio
de Janeiro. I; V - l .
Weiszflog Irmaos.—Rua Libero Badar6 443, Sao Paulo; and Rua Gongalves
Dias 9, Rio de Janeiro. I; V - l .
' Not to be confused with Gertrude Winterstein, Rua dos Aliados 48, SSo Paulo.
Not to be confused with Herbert Winterstein, Rua dos Aliados 48, SSo Paulo.
* Fazenda Tr6s Barras of Municipio de Porto Murtinho, Matto Grosso, deleted in Supplement 3 to
Revision IV, was inadvertently retained in Revision V.
3




PART II

13

CHILE
Additions and Amendments
Alamos Igualt, Vicente.—Ahumada 236, oficina 303, Santiago. V - l .
"Almac6n Pisagua".—Chacabuco 2812, Valparaiso. V-2.
Almacen San Juan.—San Javier. V - l .
Almacenes El Zorro.—21 de Mayo 709 (Casilla 9692), Santiago. V-2.
Amestica, Jose.—Morand6 672, Santiago. V-2.
Aparatos de Laboratories Ltda.—Catedral 1476, Santiago. V-2.
Asociacion Internacional de Prensa A.I.P., Sociedad.—Bandera 60, Santiago. V - l .
Aste Demartini, Amadeo.—Yungay 2803 y Chacabuco 2812, Valparaiso.
V-2.
Aste Demartini, Francisco.—Yungay 2803 y Chacabuco 2812, Valparaiso.
V-2.
Aste y Cia., Ltda.—Yungay 2803 y Chacabuco 2812, Valparaiso. V-2.
Baehnke, Guillermo.—Carrera 280, Valparaiso. V-2.
Bebin, Carlos.—Ongolmo 321, Conception.
V-l.
Bonacic, Juan.—Err&zuriz 798, Punta Arenas. V - l .
Boyens Seith, Juan (Hans).—Cordovez 566, La Serena. V - l .
Cantera Deuco.—Estaci6n Deuco. V - l .
Casa Cella.—Pasaje Matte 44-47-49, Santiago. V-2.
Casa Gerli.—Err&zuriz 824, Punta Arenas. V - l .
Casa "Juvenal Contreras".—Juana Ross 247 (Casilla 4114), Valparaiso.
V-2.
Casa Telefunken.—Barros Arana 833, Concepci6n. V-2.
Club Chanaral.—Yungay esquina San Martin (Casilla 13), Chanaral. V - l .
Confederation Industrial "Jolem".—Matfas Cousino 150, oficina 210 (Casilla
13269), Santiago. V - l .
Confiteria y Cigarrerfa Nickel.—Ramirez 888, Osorno. V - l .
Contreras Perez, Juvenal.—Juana Ross 247 (Casilla 4114), Valparaiso. V-2.
Cooperativa Agricola de Purranque.—Purranque.
V-2.
"Deposito de Cafe Dos Mundos".—Manuel Montt 863, Temuco.
V-l.
Dorbach, Kruckel y Cia., Ltda.—San Joaquin 3103 (Casilla 864), Santiago.
I I I - 4 ; V-2. Address amended from San Joaquin 3103, Santiago.
Drogueria Busch y Cia. (Sucesores de C. Wiedmaier).—Blanco 1205,
Valparaiso. V - l .
Dubrock, Elsa Paulekan.—Roca 1012, Punta Arenas. V-2.
El Orientador.—Avenida Portugal 8, Santiago.
V-l.
Enrfquez, Tom&s.—San Isidro 673, Santiago. V-2.
"F&brica de Jabones Erica".—Aguirre 1203, Santiago. V - l .
Fdbrica de Mangos "Bio-Bio".—Carreras 751, Concepci6n. V-2.
Farmacia Alemana.—Anibal Pinto 522, Conception. V-2.
Fraumeni e Hijo Limitada.—21 de Mayo 1361, Tocopilla.
V-l.
Fricke, Jermdn.—Casilla 776, Valdivia.
V-l.
Fuchslocher, Carlos 2°.—Comercio 569, Rio Bueno. V-2.
Fuchslocher, Nora Gretel Schleyer de.—Casilla 1, Freire. V - l .
Fuentes Arellano, Manuel.—Santa Rosa 1080, Santiago. V - l .
Gantz, Ernesto.—La Uni6n. V-2.
Gerli, Americo.—Errdzuriz 824, Punta Arenas. V - l .
Gerli, Rodolfo.—Avenida Bulnes, Punta Arenas. V - l .




14

PART II

S I Z R A D C ni u d
WT E L N — o tn e
Additions and Amendments—continued
Gonz&lez y Cia., Ltda., E.—Bandera 521, Santiago. V - l .
Grawor Radio.—San Antonio 423, Santiago. V-2.
Grundschock Scheunemann, Kurt.—Casilla 703, Valdivia. V - l .
Hacienda Maderera Santa Carla.—Malihue, Los Lagos. V - l .
Heesch Bolten, Walter.—Avenida Brasil 1804 (Casilla 808), Valparaiso.
V-2.
Heesch y Cia.—Avenida Brasil 1804 (Casilla 808), Valparaiso. V-2.
Heim, Carlos.—Puerto Varas. V - l .
Heim, Walter.—Puerto Varas. V - l .
Hemard, Raul.—San Javier. V - l .
Heysen, Emilio.—Avenida Manuel Rodriguez 799 (Casilla 2), San Fernando.
II—5; V-2. Name amended from Ileissen, Emilio.
Hotel Bellavista.—Puerto Varas. V - l .
Hotel La Serena.—La Serena. V - l .
Intercontinental Express and Exchange Company.—Agustinas 1026, Santiago.
V-2.
Irazabal Jimenez, Perpetuo.—Anibal Pinto 848 y Maipu 349, Conception.
1-2; V - l .
Jarch'n Tokio.—Moneda 1115, Santiago. V-2.
Kirsten D., Juan.—Ramirez 737, Osorno. V - l .
Klee, Hermann.—Condell 1530, piso 3, oficina 37-37, Valparaiso.
IV-3;
V-2. Address amended from Condell 1524, piso 3, oficina 2-4, Valparaiso.
Kohen Burman, Adolfo.—Blanco 399, Valparaiso. V - l .
Kutschke, Werner.—Lincoydn 475, Conception. V - l .
Lacquaniti G., Alberto.—Quinteros. II—4; V—1.
Liebrecht, Ernesto.—Roca 1011 (Casilla 271), Punta Arenas. I V - 3 ; V-2.
Address amended from Roca 1011, Punta Arenas.
Maderera Moltedo.—Quillota 830, Vina del Mar. V - l .
Magofke Proust, Enrique.—Antonio Varas 854, Temuco. V - l .
Marnejouls, Elisa.—Casilla 3660, Santiago. V - l .
Medel, Elizardo.—O'Higgins esquina Cocharcas, Chilian. V - l .
Mejias, Manuel.—Talca. V-2.
Mercerla " E l Faro".—Blanco 405, Valparaiso. V - l .
Meyer, Alfredo.—Ensenada. I V - 2 ; V-2.
Name amended from Meyer,
Adolfo.
Minera El Volcdn, Cia.—Santiago. V-2.
Mordhorst, Carlos.—Err&zuriz 822, Punta Arenas. V - l .
Neumann Oberg, Rodolfo.—Antonio Varas 854, Temuco. V - l .
Neumann y Magofke.—Antonio Varas 854, Temuco. V - l .
Neupert, Ricardo.—San Diego 153 (Casilla 3945), Santiago. V-2.
Nickel, Frida Remmele de.—Ramirez 888, Osorno. V - l .
Oelckers von Bischoffshausen, Osvaldo.—Anibal Pinto 522, Concepci6n.
V-2.
Pacheco Tapia, Maria.—Avenida Portugal 8, Santiago. V - l .
Potthoff, Walter J. F.—Nueva York 52, oficina 17, Santiago. V-2.
Prato, Jacinto.—Yungay esquina San Martin (Casilla 13), Chaxlaral.
V-l.




PART II

15

SWITZERLAND—Continued
Additions and Amendments—continued
"Prensa Chilena Camilo Henriquez Ltda.", Sociedad.—Bandera 60, Santiago.
V-l.
Quiroz Araos, Victor.—Agustinas 1042, Santiago. V-2.
Reichelt N., Alberto.—Concepci6n.
V-l.
Reichelt y Cia., Ltda.—Calle San Jorge, Concepci6n.
V-l.
Reyes Reyes, Luis Alfonso.—Blanco 405, Valparaiso.
V-l.
Roth, Viola Inez Schleyer de.—Casilla 1, Freire. V - l .
Sato, T.—Avenida Matucana 885, Santiago. V - l .
Schaub Hermanos y Cia.—Chiguayante.
V-l.
Schleyer S., Oscar.—Casilla 21, Freire. V - l .
Scholar, Arnold Windfuhr.—21 de Mayo 1473, Tocopilla.
V-l.
Schussler Darmer, Hermann.—Chiguayante.
V-l.
Siefeld Jessen, Juan.—Avenida Brasil 1804 (Casilla 808), Valparaiso. V - 2 .
Smith, Jorge A.—Blanco 398 (Casilla 764), Valparaiso; and Bandera 236,
oficina 6, Santiago.
V-l.
Spoerri, Enrique.—Manuel Montt 699 (Casilla 212), Temuco. V-2.
Storm y Cia., Th.—Cochrane 557, Valparaiso.
V-l.
Taller Japon6s.—Avenida Matucana 885, Santiago. V - l .
Ungerer, Max Pablo.—Barros Arana 833, Concepci6n. V-2.
Wiedmaier Manzo, Alberto.—Edwards 301 (Casilla 555), Valparaiso.
V-l.

Deletions
Banco Sur de Chile.—Temuco. I V - 4 ; V - l .
Brain, Demartini Ltda.—San Antonio 579 (Casilla 1740), Santiago. Ill—2;
V-2.
Buschmann, A. Julio.—Osorno. I V - 4 ; V - l .
Buschmann y Cia. Ltda., A. Julio.—Osorno. I V - 5 ; V - l .
Calder6n, Emilio.—San Ignacio 1295, Santiago. I ; V - l .
"Casa Cotroneo".—Ecuador 133, Vina del Mar. I I - 4 ; V - l .
Ebel B., Ignacio.—Varas 870 (Casilla 160), Puerto Montt. III-1-; V - l .
Ebel B., Jose—Varas 870 (Casilla 160), Puerto Montt. I I I - l ; V - l .
Ebel B., Luis.—Varas 870 (Casilla 160), Puerto Montt. I I I - l ; V - l .
Ebel Hermanos, Ltda.—Varas 870 (Casilla 160), Puerto Montt. I I I - l ; V - l .
Feria Osorno.—Osorno. I V - 5 ; V - l .
Garces Gana, Agustin.—Nueva York 52 (Casilla 2998), Santiago. I ; V-2.
Gili Hermanos.—Bandera 643 (Casilla 3820), Santiago. I I I - l ; V - l .
Haramoto, S.—Santiago. I ; V-2.
Hirmas A., Elias.—Los Omos 3240 (Macul), Santiago. I V - 5 ; V-2.
Hoffman Bernd, Pablo.—Calle Guillermo Gallardo esquina Urmeneta, Puerto
Montt. II1-3; V - l .
Hoffman Provisiones.—Calle Guillermo Gallardo esquina Urmeneta, Puerto
Montt. I I I - 3 ; V - l .
Poblete Perez, Florentin.—Mclver 144 (Casilla 2367), Santiago. I I - 3 ; V - 2
Valle Hermanos y Cia., Ltda.—Avenida Matta 524, Santiago. I I I - l ; V - l .
Vergara, E.—Santo Domingo 1216, Santiago. I I I - l ; V - l .
Vergara y Cia., E.—Santo Domingo 1216, Santiago. I I I - l ; V - l .
531951°—43
3




16

PART II

COLOMBIA
Additions and Amendments
Barthel, Walter.—Bellavista 2, Calles 11 y 12, Barranquilla; and Carrera 17
No. 32-17, Bogotd. I V - 5 ; V-2. Address amended from Bellavista 2,
Calles 11 y 12, Barranquilla.
Beck, Oswaldo.—Carrera 5a No. 21-5, Cali. V - l .
Bellingrodt, Ernst.—Barranquilla.
V-l.
Berlit, Helmut Clason.—San Bias, Cuartel, 20 de Julio, Barranquilla; and
Carrera 7 No. 23-08, Bogotd. Ill—4; V-2. Address amended from
Barranquilla.
Beyer, Hans (Juan).—Edificio Colonial, Medellin. V - l .
Bibolotti, Hermenegildo.—Medellin.
V-l.
Birschel, Wilhelm.—Palmira, Valle. V - l .
Caputo, Alberto.—Avenida 3a de Bellavista, Calles 11 y 12, Barranquilla.
V-l.
Clason Berlit, Jos6 Helmuth.—San Bias, Cuartel, 20 de Julio, Barranquilla;
and Carrera 7 No. 23-08, Bogotd. I V - 1 ; V-2. Address amended from
San Bias, Cuartel, 20 de Julio, Barranquilla.
Clason, Jos6 Helmuth.—San Bias, Cuartel, 20 de Julio, Barranquilla; and
Carrera 7 No. 23-08, Bogotd. I V - 1 ; V-2. Address amended from San
Bias, Cuartel, 20 de Julio, Barranquilla.
Cohrs, Albert Edward.—"Quinta Thuringia", Avenida " A " 6 y 8, Barranquilla; and Carrera 21 No. 46-82, Bogotd. I V - 1 ; V-2. Address amended from "Quinta Thuringia", Avenida " A " 6 y 8, Barranquilla.
Dobberitz, Gerhard—Calle 14 No. 12-77, Bogotd. V - l .
Fdbrica de Calzado "El Piave".—Avenida Bovacd, Paz, Progreso, Barranquilla. I V - 3 ; V; V-2. Name amended from Fdbrica El Piave.
Falk, Antonio.—Armenia.
V-l.
Fleing, Karl.—Carrera 16 No. 12-93, Bogotd. V - l .
Industria Papelera Andina-Colombia, "IPAC".—Soacha, Cundinamarca.
V-l.
" I P A C " Industria Papelera Andina-Colombia.—Soacha, Cundinamarca.
V-l.
Kindermann, Adolf.—Progreso, San Bias, Paseo Bolivar, Barranquilla. V - l .
Kindermann, Otto.—Progreso, San Bias, Paseo Bolivar, Barranquilla. V - l .
Kindermann, Optica Otto.—Progreso, San Bias, Paseo Bolivar, Barranquilla. V - l .
Kollrack, Eugen.—Esquina Felicidad y Olaya-Herrera, Barranquilla; and
Bogotd. I V - 2 ; V-2. Address amended from Esquina Felicidad y
Olaya-Herrera, Barranquilla.
Kunzel, Juan Jorge (Jr.).—Barrancabermeja.
V-l.
Kunzel, Werner.—Barrancabermeja.
V-l.
Luisi y Cia., U.—Calle de los Santos de Piedra (Apartado Nacional 102 y
Apartado A6reo 151), Cartagena; and Medellin. II—1; V - l .
Manufactura Cerdmica, S. A.—Barranquilla. V-2.
Marmoleria Italiana.—Medellin.
V-l.
Moller Roosen, Hans.—Carrera 13 No. 44-34, Apto. 222, Bogotd. I; V-2.
Amended from Moller, Hans.—Barranquilla.
Murrle, Eduardo.—Cali and Popayan. V-2.




PART II

17

SWITZERLAND—Continued
Additions and Amendments—continued
Musella, F&brica de Loza de Jose.—Robledo, Medellin. V-2.
Musella, Jose.—Robledo Medellin. V-2.
Nassar, Nicol&s.—Fundaci6n.
V-l.
Oltman, Fritz.—Carrera 21 No. 46-74, Bogota.
V-l.
Productos Prolux.—Calle 14 No. 12-77, Bogota.
V-l.
Ramirez, Augusto Enrique.—Barranquilla.
V-l.
Rodriguez Cuesta, Pedro.—Edificio Federico Restrepo, Medellin. I V - 5 ;
V-2. Address amended from, Edificio Federico V£squez, Medellin.
Schnur, August.—Avenida 34 No. 19-59, Bogota. V - l .
Siegler, Otto.—Carrera 31 No. 33-22, Bucaramanga. 1-1; V-2. Address
amended from Riohacha.
Taller Beck.—Carrera 5a No. 21-5, Cali. V - l .
Tietjen de la Hoz, Alberto.—Riohacha.
V-l.
Traubel, Herbert.—Puerto Claver and Zaragosa. I V - 4 ; V-2.
Name
amended from Traube, Herbert.
Valencia Bedoya, Gerardo.—Apartado A£reo 777, Medellin. I V - 5 ; V-2.
Name amended from Valencia, Gerardo.
Vieten, Ana Arr&uz de.—Medellin.
V-l.
Volpe y Cia., S. A., Antonio.—Plaza de San Nicolas, Barranquilla; and El
Carmen. V-2.

Deletions
Ankierman, Jacobo.—Carrera 8 No. 13-100, Cali. I V - 4 ; V-2.
Barrios Mendoza, Jos6 Maria.—Bogota. I; I V - 5 ; I V - 6 ; V-2.
Campo, Juan C.—San Juan, 20 de Julio, Cuartel, Barranquilla. I V - 4 ; V-2.
Drogueria Montana.—Carrera 7 No. 13-84/86 (Apartado National 15-96),
Bogota I V - 2 ; V - l .
Duque R., Hernando.—Calle 51 No. 51-12, Medellin. II—1; V-2.
Duque R. y Cia., Hernando—Calle 51 No. 51-12, Medellin. I I - l ; V-2.
Fdbrica de Calzado "Bufalo".—Calle 21 No. ^ 3 9 , Bogota. I V - 5 ; V-2.
Fluehr, Walter—Medellin and Frontino. 1 - 2 ; V - l .
Gonz&lez-Cotes, Luis C.—Barranquilla. I; V-2.
Gonz&lez-Cotes & Reignier.—Barranquilla. I; V-2.
Hof, Walter Karl.—Medellin. 1 - 3 ; V - l .
Hotel Ed6n.—San Gil, Santander. I V - 4 ; V-2.
Jacob, Hans.—Medellin. 1 - 3 ; V - l .
Kanterreith, Karl.—Medellin. I; V - l .
Lange, Fritz.—Pasto, Narino. I; V - l .
Mei, Bartolino.—Mercado, Banco, Barranquilla. 1-3; V-2.
Mei e Hijo, G.—Mercado, Banco, Barranquilla. 1-3; V-2.
Mueller, Jose Ebneter.—San Gil, Santander. I V - 4 ; V-2.
Mundt, Carl.—Bogota and Medellin. I; V - l .
Optica Alemana. 1 —Calle 12 No. 7-29 (Apartado Nacional 1032 y Apartado
A6reo 3787), Bogotd. I V - 4 ; V-2.
Ringwelski, Arturo.—Frontino and Medellin. 1 - 2 ; V - l .
1

Not to be confused with Optica Alemana, Calle 12, Carreras 5a y 6a, Cali.




PART II

18

COLOMBIA—Continued
Deletions—continued
Roesler, Herbert E.—Medellfn. I; V - l .
Schmidt, Ernesto.—Calle 12 No. 7-29 (Apartado Nacional 1032 y Apartado
A6reo 3787), Bogota. I V - 4 ; V-2.
Schmidt, Guillermo.—Calle 12 No. 7-29 (Apartado Nacional 1032 y Apartado
Aereo 3787), B o g o t l I V - 4 ; V-2.
Schmidt Hermanos.—Calle 12 No. 7-29 (Apartado Nacional 1032 y Apartado
A6reo 3787), Bogota I V - 4 ; V-2.
Stober, Adolf—Medellin. I ; V - l .

COSTA RICA
Additions and Amendments
Hohenzollern, Sigismund von.—Barranca. V - l .
Musmanni Savorito, Antonio.—San Jose. V-2.
Musmanni Savorito, Cayetano (Gaetano).—San Jos6. V-2.
Musmanni Savorito, Domingo.—San Jos6. V-2.
Prince Sigismund of Prussia.—Barranca. I I - 3 ; V - l .
Quir6s Madrigal, Fernando (Dr.). 1 — 1 - 3 ; V-2. Amended to add footnote.
Quir6s, Marta Navino Ferrero viuda de.—Apartado 324, San Jos6. Ill—2;
V-l.
Schlager, Jos6.—Puntarenas. V-2.
Sigismund, Prinz von Preussen.—Barranca.
V-l.

Deletions
Herrera G., Hern&n.—San Jos6.

I; V - l .

i Not to be confused with Fernando Madrigal Antillon, San JosS.

CUBA
Additions and Amendments
Callejas Arango, Eduardo.—Consulado 205, Habana. V - l .
Diamond Films, S.A.—Consulado 205, Habana. V - l .
Martinez Pav6n, Enrique.—Consulado 205, Habana. V - l .

Deletions
Kubli, Hans Erich.— I I I - l ; V-2.
Sulmanis, Morduchs.—Hotel I^laza, Habana.

I I I - l ; V-2.

ECUADOR
Additions and Amendments
Abud F., Salomon.—Guayaquil.
V-l.
Adum, Alejandro J.—Pichincha 720, Guayaquil.
Adum, Nicolas.—Guayaquil.
V-l.




V-l.

PART II

19

SWITZERLAND—Continued
Additions and Amendments—continued
Almacgn "El Trebol".—Pichincha 720, Guayaquil. V - l .
Andrade, Jorge.—Pichincha 720, Guayaquil. V - l .
Andrade Mantilla, Mariana.'—Aguirre 202, Guayaquil.
V-l.
Bazar Frances.—Clemente Ballon 220 (Casilla 151), Guayaquil. V - l .
Bertini, Juan.—General Elizalde 120 (Casilla 425), Guayaquil. V-2.
Brevi, Elio.—Manta.
V-l.
Cassanello R., Carlos Luis.—Sucre 108, Guayaquil. I V - 2 ; V; V-2. Name
amended from Casanello R., Carlos Luis.
Cassanello, Silvio.—Sucre 108, Guayaquil. I V - 2 ; V-2. Name amended
from Casanello, Silvio.
Cedeno, Gonzalo.—Guayaquil.
V-l.
Club Alemdn Germania.—Guayaquil.
V-l.
Dehmlow, Alfredo.—Hacienda QuiMn (Casilla 89), Ambato.
V-l.
"El Salado".—Banos.
V-l.
Englemann, Joachim.—Cuenca.
V-2.
Fehrs, Carlos.—Cuenca.
V-l.
Fioravanti, Giuseppe (Juan).—-Manta. V - l .
Flores, Gilberto—Quito. V-2.
Hacienda Luz.—Puerto L6pez, Provincia de Manabl. V-2.
Huesped, Jorge.—Clemente Ballon 220 (Casilla 151), Guayaquil. V - l .
Izurrieta M., Samuel.—Provincia de Manabi. V-2.
Jairala, Enrique.—Guayaquil.
V-l.
Jairala, Gerardo.—Guayaquil.
V-l.
Jeremfas, Maria de.—Pedro Carbo 617 (Casilla 112), Guayaquil. V - l .
Khoury, Miguel.—Guayaquil.
V-l.
Lang, Guillermo. 1 —Bahia de Cardquez. I V - 6 ; V-2. Amended to add
footnote.
Martinez, Antonio.—Aguirre 202, Guayaquil. V - l .
Massari, Arturo.—Manta.
V-l.
Massari, R6mulo.—Manta.
V-l.
Medina, Gustavo.—Guayaquil.
V-l.
Panaderfa Alemana.—Quito.
V-l.
Pino Roca, Rafael.—Guayaquil.
V-l.
S.A.I.C.E., Sociedad An6nima Industrial Corozo Ecuador.—Casilla 49,
Manta. V - l .
S.E.D.T.A., Sociedad Ecuatoriana de Transportes A«5reos.—Quito and
Guayaquil. I; V-2. Address amended from Quito.
Schoeneck, Kurt.—Quito.
V-l.
Stornaiolo, Cosimo.—Villa Anna, Calle Baquerizo (Casilla 252), Quito.
1 - 1 ; I V - 4 ; V-2. Address amended from Palacio de Comercio, Bolivia
29, Quito.
Talleres Rex.—Imbabura 110, Guayaquil. V - l .
Von Gizycki, Bernardo.—Cuenca. Ill—2; V-2. Address amended from
Manta.
Weber, Luisa Cubillo Renella de.—Cuenca.
V-l.
1 Not to be confused with Guillermo (Willi) Lang e Hijo, Carrera Guayaquil 53 (Apartado 757),
Quito.




PART I

20

EL SALVADOR
Additions and Amendments
Cristiani, Felix.—San Salvador.
V-l.
Groskorth, Carmela M.—2a Calle Oriente 32, San Salvador.
Meenen, Federico.—Pasaje Guirola 1, San Salvador. V - l .

V-l.

Deletions
Infantozzi, Miguel.—Usulutdn. I V - 2 ; V - l .
Infantozzi, Pedro.—Usulutdn. I V - 2 ; V - l .
Sal6n de Belleza.—Delgado 22, San Salvador.

1-3; I V - 6 ; V - l .

GUATEMALA
Additions and Amendments
Finca " E l Molino".—San Martin Jilotepeque, Chimaltenango.
Finca "Tonajuyu".—San Martin Jilotepeque, Chimaltenango.
Finca "Xoncol".—Nenton, Huehuetenango. V-2.

V-2.
V-2.

Deletions
"Auto Salon".—5a Avenida Sur 35, Guatemala, Guatemala. I; V - l .
Finca " L a Fuente".—Retalhuleu. I; V - l .
Widmann, Walter.—8a Avenida Sur 47, Guatemala, Guatemala. I; V - l .

Deletions

HONDURAS

Fdbrica Dayton.—Tegucigalpa.

II—1; V-2.

MEXICO
Additions and Amendments
Agencias Unidas de Mexico, S. de R.L. 1 —Avenida 5 de Mayo y Avenida
Madero 6, Pasaje America, Mexico, D.F. I; I V - 5 ; V - l .
Arima, Casimiro K.—Huixtla, Chiapas. V-2.
Comercial Japonesa Mexicana, S.A.—Huixtla, Chiapas. V-2.
Ferreteria "La Palma," S.A. 2 —Morelia, Michoacdn. 1-3; III; V-2. Amended
to add footnote. •
Ferreteria La Palma, S.A. de C.V. 2 —Avenida C 0 I 6 1 1 v L6pez Cotilla, Guadalajara. I; 1-4; V-2. Amended to add footnote.
Ferreteria "La Palma". 2 —Uruapdn, Michoacdn. 1-3; V-2. Amended to add
footnote.
Funatsu, L. U.—Netzahualcoyotl 144, Mexico, D.F. 1 - 3 ; V-2.
Name
amended from Funatsu, U.
1 N o t to be confused with Agencias Unidas S.A. of Costa Rica, El Salvador, Guatemala, or
Nicaragua.
» N o t to be confused with Ferreteria " L a P a l m a " , Matehuala, San Luis Potosl.




PART II

21

SWITZERLAND—Continued
Additions and Amendments—continued
Jiraqui y Cia.—Palau, Coahuila. V - l .
Joyeria y Relojeria "San Cosme".—Ribera de San Cosme 38-B, Mexico,
D.F. V-2.
Kasuga, Carlos Tsutowa.—C&rdenas, San Luis Potosi. V-2.
Kasuga, Carlos Tsuyshy.—C&rdenas, San Luis Potosi. V-2.
Kubota, Concha Avalos de.—Melgar 196, Mexicali, B.C. V-2.
Kubota, Kenji.—Guadalajara. V-2.
Matsumoto, Tatsugore.—Colima 92, Mexico, D.F. V-2.
Minakata G., Carlos.—Guadalajara. V-2.
Minakata, Jestfs.—Guadalajara. V-2.
Katsurayama, Luis.—San Luis, Sonora. V - l .
Kitzu, Yohie (Dr.).—Morelos 5, Valles, San Luis Potosi. V - l .
Mueller Hermanos, S. en C.—Mexico, D.F. V - l .
Murayama, N. (Dr.).—Ciudad del Maiz, San Luis Potosi. V-2.
Oetling-Eyssen, Federico.—Pasaje Santa Cruz 36, Colonia del Valle, Mexico,
D.F. I; V-2. Amended from Oetling, Fritz F.—Apartado 928, Mexico,
D.F.
Oficinas de Materiales El<Sctricos.3—Mesones 29, Mexico, D.F. I V - 6 ; V - l .
Restaurant "Oasis".—San Luis, Sonora. V - l .
Rombold, Ingeniero Luis.—Hotel Nicoux, Jardin Judrez 2, San Luis Potosi.
I; V - l .
Scheumann, Guillermo.—Monterrey and Mexico, D.F. V-2.
Schueman, Guillermo.—Monterrey and Mexico, D.F. V-2.
Sherman, William.—Monterrey and Mexico, D.F. V-2.
Tamaki, Jose J. (Dr.).—Calle Castilla, Colonia Alamos, Mexico, D.F. V-2.
Tanaka, Jorge Alberto.—Morelos 229, Guadalajara. V-2.
Taxco, S. de R.L.—Morelos 229, Guadalajara. V-2.
Yamashita, Sadao.—Agujita, Coahuila. V - l .

Deletions
A.E.G., Companxa Mexicana de Electricidad S.A.—Avenida 5 de Mayo 10,
Mexico, D.F. I; V-2.
Agencia Comercial y Maritima.—Edificio Boker, 16 de Septiembre 58,
Mexico, D.F., and all branches in Mexico. I; I I - 4 ; V - l .
Articulos para Farmacias y Hospitales, S. de R.L.—Zuazua Sur 933, Monterrey. 1 - 4 ; V-2.
Bayer, S.A., Casa.—San Juan de Letr&n 24, Mexico, D.F. I; V-2.
Beick, F61ix y Cia., S. en C.—Avenida Francisco Madero 39, Mexico, D.F.;
and all branches in Mexico. I; 1-3; V-2.
Black Horse Tobacco Company.—Avenida Pino Sudrez 314 Norte, Monterrey. I; V-2.
Boesch Sues. S. en C., Guillermo.—Orizaba. 1 - 2 ; II—2; V-2.
Bruenning, J. H.—Tintoretto 5, Mixcoac, D.F. I V - 6 ; V-2.
Cantu Gracia, Manuel T.—Saltillo, Coahuila. 1-4; II—3; V-2.
Carvajal, Antonio.—Bajio 52, Mexico, D.F. 1 - 1 ; I V - 5 ; V-2.
Casa Bayer, S.A.—San Juan de Letrdn 24, Mexico, D.F. I; V-2.
3

Not to be confused with Materiales Etectricos, S.A., Artfeulo 123 No. 91, Mexico, D.F.




22

PART II

MEXICO—Continued
Deletions—continued

,

Casa Boker.—Avenida 16 de Septiembre 60, Mexico, D.F. I; V - l .
Casa "Emy".—Manzanillo. I; V - l .
Casa Hoick S.A.—Matamoros 409 Oeste, Monterrey. I; V - l .
Casa Lammers, S.A.—Revillagigedo 83, Mexico, D.F. I; V - l .
Castro, Antonio—Sullivan 15-2, Mexico, D. F. 1-3; I I - 4 ; V-2.
Colegio Alemdn.—Villagrdn y A. Nervo, Monterrey. I ; V - l .
Deutsche Schule—Mexico, D.F. I; V - l .
Distribuidora Mexicana de Radios.—Calle Padre Mier 411 Oriente (Apartado
871), Monterrey. I; V-2.
Dittmer y Cia., Carlos.—Avenida Republica del Salvador 47 (Apartado 464),
Mexico, D.F. I; V - l .
Drogueria Cosmopdlita, S.A.—Esquina Avenida Pino Sudrez y Plaza Constituci6n, Mexico, D.F. I; V-2.
Drogueria de la Palma.—Corregidora 7 - A y Avenida Madero 28, Mexico,
D.F. I; V-2.
Drogueria del Refugio, S.A.—5 de Febrero 1, Mexico, D.F. I; V-2.
Drogueria Regina, S.A.—5 de Febrero 7, Mexico, D.F. I; V-2.
Drogueria Stein, S.A.—Mazatldn. I; V-2.
Drogueria Farmacia "Panamericana".—Morelos y Zaragoza, Monterrey.
I; V-2.
"Edificio Boker".—16 de Septiembre v Isabel la Cat61ica, Mexico, D.F.
I; V - l .
" E l Nuevo Jap6n" S.A.—20 de Noviembre y Republica del Salvador, Mexico,
D.F. I; V-2.
Fdbrica de Acidos " L a Viga".—Mexico, D.F. I; V-2.
Fdbrica de Loza "El Anfora", S.A.—Parque Oriental de la Penitenciera
China (Apartado 508), Mexico, D.F. I; V-2.
Farmacia Apolo.—Pino Sudrez y G.O. Salazar, Monterrey. I; V-2.
Ferreteria Mexicana, S.A., Cia.—Avenida 16 de Septiembre 60, Mexico, D.F.
I; V - l .
Foto Gante, S.A.—Gante 3 - B , Mexico, D.F. II—1; V-2.
Foto Laboratories, S. de R.L.—Avenida Venustiano Carranza 11, Mexico,
D.F. II—1; V-2.
Foto Mantel, S.A.—Venustiano Carranza 11, Mexico, D.F.; Hotel Comercial,
Tijuana, Baja California; Morelos 557 Oriente, Monterrey, Nuevo
Le6n; Avenida Col6n 224, Guadalajara, Jalisco; and all other branches
in Mexico. I; II—1; V-2.
Foto Productos, S.A.—Revillagigedo 25, Mexico, D.F. I; V-2.
Gerber, G.—Guadalajara. I; V-2.
German Photo & Movie Supply, S. de R.L.—Gante 3 - B , Mexico, D.F.
1 - 4 ; II; V-2.
German School.—Mexico, D.F. I; V - l .
Groth & Kuhlmann.—Apartado 662, Mexico, D.F. I; V-2.
Guitr6n, Manuel V.—Ciudad Judrez. 1 - 1 ; V-2.
Gutierrez 0., M.—Revillagigedo 83 (Apartado 459), Mexico, D.F. II—2;
V-2.
Hering y Cia., Carlos.—Pedro Moreno 770, Guadalajara; and Mexico, D.F.
I; II; V - l .




PART II

23

MEXICO—Continued
Deletions—continued
Heynen, Eversbusch & Co.—Edificio Boker, 16 de Septiembre 58, Mexico,
D.F., and all branches in Mexico. I ; II—4; V - l .
Hotel Central.—Manzanillo. I; V - l .
Industrias Bruenning, S.A.—Mexico, D.F. I V - 6 ; V-2.
Instituto Behring de Terapeutica Experimental S. de R.L.—Calzada Tecoyotitla, Villa Obregon. I; 11-5; V-2.
" L a Suiza".—5 de Febrero 403 Poniente, Durango. I; I I - 3 ; V - l .
La Uni6n Quimica, S.A.—Avenida Judrez 76, Mexico, D.F. I; V-2.
Laboratorios Codex.—Esquina Calles Nardo y Fresno, Mexico, D.F. I;
V-2.
Las F&bricas Apolo.—Avenida Uruguay 42, Mexico, D.F.; and Monterrev.
I; V-2.
Lepori, Luigi.—Venustiano Carranza 69-208, Mexico, D.F. I; V - l .
Lopez Calder6n, I.—Avenida Uruguay 74, Mexico, D.F. 1 - 1 ; V-2.
Lopez Cortina, Antonio—Mexico, D.F. I I - 3 ; I V - 6 ; V-2.
Lozano, E.—Mexico, D.F. I—1; V-2.
Merck Mexico, S.A.—Mexico, D.F. I; V-2.
Nakano, Yoshiro.—Manzanillo. I ; V - l .
Omori, Takeo.—Manzanillo. I; V - l .
Peters y Cia.—5 de Febrero 403 Poniente, Durango. I; V - l .
Peters y Cia., Sucrs., Guillermo.—Avenida Hidalgo 1407 Poniente, Torre6n.
I; V - l .
Posta Mex, S. de R.L.—Diaz Mir6n 146, Mexico, D.F. II—I; V-2.
Quimica Schering Mexicana S.A.—Versalles 43, Mexico, D.F. I; V-2.
Saito, Satie.—Manzanillo. I; V - l .
Siemens-Mexico, S.A.—Avenida Ju&rez 30, Mexico, D.F. I ; V-2.
Sommer, Hermann y Cia, Sucrs., S.A.—Palma 33 (Apartado 299), Mexico,
D . F . / a n d all branches in Mexico. I; V-2.
Sommer, S.A., Gustavo.—Isabel la Cat61ica 51, Mexico, D.F. I; V - l .
Stein y Cia., Carlos.—5 de Febrero 174, Mexico, D.F. I; V-2.
Supertex Mexicana S.A.—Avenida Uruguay 55, M6xico, D.F. I; V - l .
Textiles Artificiales S.A.—Mesones 34, Mexico, D.F. I; V - l .
Trapeha S.A.—Revillagigedo 6 (Apartado 2298), Mexico, D.F. I; V-2.
Union Quimica, S.A.—Avenida Judrez 76, Mexico, D.F. I; V-2.
Wakatsuki, Tuyoshi.—Manzanillo. I; V - l .
Yamazi, Hiroko.—Manzanillo. I; V - l .
Yamazi, Kazuyuki.—Manzanillo. I; V - l .
Yamazi, Mazako.—Manzanillo. I; V - l .
Yamazi, Yoshimo.—Manzanillo. I; V - l .

NICARAGUA
Additions and Amendments
Impex Centro-Americana Cia. Ltda.—Managua.
V-2.
Pataky, Moris D.—Managua.
V-2.
Pataky & Co., Alberto.—Managua. V-2.
Sederia National Momotombo.—Managua.
V-2.




24

PART II

PANAMA
Additions and Amendments
Grebien, Ferdinand.—C0I611.
Hauke, Emil—Col6n.
V-l.

V-l.

PARAGUAY
Additions and Amendments
Camperchioli, Humberto R.—Chile esquina Oliva, Asuncion. V - l .
Farmacia "San Luis".—Chile esquina Oliva, Asunci6n. V - l .
Schmull, Leonardo.1-—14 de Mayo 125, Asunci6n. I V - 3 ; V-2. Amended to
add footnote.
Thomas, Carlos J.—Asunci6n. V - l .

Deletions
Deutsche Lufthansa A.G.—All branches in Paraguay. I; V-2.
Electro T£cnica Alemana.—Palma 351, Asunci6n. I—1; V-2.
Grabow & Muller.—Estrella 288, Asunci6n. I; V-2.
Lange y Aguilar.—Presidente Eligio Ayala 200, Asunci6n. 1-2; V-2.
Schorkau, Juan.—Asunci6n. I—1; V-2.
Stefani Agency, The.—Asunci6n. 1 - 1 ; V-2.
"Transocean" Agency, The.—Asunci6n. 1-1; V-2.
i Not to be confused with Leo Schmull, Poste Restante, Asuncion.

PERU
Additions and Amendments
Abbiati, Anacleto.—Iquitos 959, Lima. V - l .
Amanzo, Francisco.—Tarma.
V-l.
Bullitta, Salvador.—Puno 364, Lima. II—3; V-2. Name amended from
Bullitta, Salvador Enologo.
Casa Chinen.—Avenida Progreso 935, Lima. V - l .
Casa Onaga.—Avenida Progreso 857, Lima. V - l .
Duda, Joachim.—Andahuaylas and Abancay. IV—1; V-2. Amended from
Duda, Hans.—Andahuaylas.
Esteves, Jose.—Arica 675, Lima. V-2.
Fdbrica Peruana de Alumnio S.A. "Record".—Orbegozo 291, Lima.
V-l.
Hamasaki, Seishiro.—Mapiri 388, Lima. V - l .
Heier & Duda S.A.—Iquitos 286, Lima. V-2.
Klinge, Fritz H.—Carabaya 303, Lima. 1-2; V-2. Address amended from
Carabava 301, Lima.
Ivoepff, Wilhelm H — L i m a . I; V - l .
Koga, Sakae.—Trujillo 805, Lima. V - l .
Langer, Ernest.—Tirapata.
V-l.
Langer, Franz.—Tirapata.
V-l.
Masuy, Shinya.—Carlos Arrieta 1147 y 1159, Lima. V - l .
Minera Maravillas, Cia.—Carabaya.
V-l.
Monteverde, E. & M.—Avenida Petit Thouars 2371, Lima. V - l .
Murakami, B.—Mercado de la Aurora 558, Lima. 1-4; V-2.
Address
amended from Mercado de la Aurora 307, Lima.




PART II

25

PERU—Continued
Additions and Amendments—continued
Murata C., Benjamin K.—Jos<S Leal 385, Lima. V - l .
Oshiro, Jose (Takeo).—Chachapoyas 215, Lima. V - l .
Peruana de Radios S.A., Cia.—Plateros de San Agustin 146, Lima. V - l .
Peruvian Hosiery y Cia.—Carlos Arrieta 1147 y 1159, Lima.
V-l.
Pierini, Nello.—Junin 329, Lima. V - l .
Preis, Fritz.—Cuzco. I V - 6 ; V-2. Address amended from Hacienda Ccapana, Marcapata.
Sugimizu, Tanesaburo.—Tipuani 431, Lima.
V-l.
Suzuki, Francisco.—Hu&nuco 819, Lima.
V-l.
Textil Boston S.A., Cia.—Avenida Militar 333, Lima.
V-l.
Tonn, Hans (Juan).—Pasaje Olaya 104, Lima. 1 - 2 ; V - 2 . Name amended
from Toum, Hans.

Deletions
Desmotadora e Industrial de Huaral, Soc.—PJdificio Mineria 424, Lima.
V-2.
Lucioni V. Sucesores, Carlos.—Arequipa. II—3; V - l .
Michelsen, Carlos.—Lima. 1-2; V-2.
Pensi6n Brunn.—Santa Catalina 202, Arequipa. I V - 5 ; V - l .
Salinas, Augusto.—Pierola 415, Arequipa. II—1; V - l .

I;

URUGUAY
Additions and Amendments
Buhl, Fritz—Reyes 1503 y Paysandu 1269, Montevideo.
V-l.
Dalla Rosa, Julio.—Uruguay 1117, Montevideo; and Camino Maldonado
Kil6metro 26, Canelones.
V-l.
Faridone, Bartolom6.—Juncal 1370, Montevideo.
V-l.
Faridone y Cia.—Cerrito 520, Montevideo.
V-l.
Farmacia Calveira. 1 —Rio Negro 1550, Montevideo.
V-l.
Farmacia Constantini. 2 —Grecia 3627, Montevideo.
V-l.
Farmacia Del Prete.—8 de Octubre 3884, Montevideo.
V-l.
Farmacia Guerra. 3 —Andes 1201, Montevideo.
V-l.
Finkelde, Ernesto.—M. Barreiro 3084-88 y Cerrito 677, Montevideo.
V-l.
Hahn, Otto.—Verdi 1477 y Cerrito 677, Montevideo.
V-l.
Holmer, Rogelio.—Tacuaremb6 1190, Montevideo.
V-l.
Homberg, Helmut.—Avenida Centenario 3082, Montevideo.
V-l.
Krieger, Wilhelm.—Colombia 1318, Montevideo.
V-l.
Lasala, Juan Pedro.—Joanico 3891, Montevideo.
V-l.
Laube, Herbert.—25 de Mayo 635, Montevideo.
V-l.
Laube, Siegfried.—Misiones 1434, Montevideo.
V-l.
V-2.
Matteucci, Paolo Enrico.—25 de Mayo 400, Montevideo.
Perotti, Eusebio Albino.—San Salvador 1586, Montevideo.
V-l.
1 Not to be confused with Farmacia Calveira, Camino Ariel 4924, Montevideo.
2 Not to be confused with Farmacia Nueva Constantini, Grecia 3390, Montevideo.
3 Not to be confused with Farmacia Guerra, General Flores 2801, Montevideo.

531951°—43




4

PART II

26

SWITZERLAND—Continued
Additions and Amendments—continued
Rocker, Ricardo.—Camino de las Instrucciones 981 y Paysandii 935, Montevideo. V - l .
Riickmann, Juan.—Ciudadela 1166, Montevideo.
V-l.
Rutz, Armln.—Salto.
V-l.
Sedylan, Tintorerla Industrial.—Boulevard General Artigas 3629-33,
Montevideo.
V-l.
" U N I T A S " Sociedad An6nima Uruguaya, Comercial y Financiera.—Paysandu 935, Montevideo.
V-l.
Vannelli, Carlos M.—Cuareim 2014, Montevideo. V-2.

VENEZUELA
Additions and Amendments
Alcald, y Cia. Sucr.—Madrices a Marron 29 (altos), Caracas. V - l ; V-2.
Amended from Alcald y Cia.—Torre a Madrices 17, Caracas.
Alvarado, Arquimedes.—Calle del Comercio 116, Maracaibo.
V-l.
Anez y Cia., Julio A.—Independencia 9, Maracaibo. I; V - l .
Breuer, Moller & Co., Sucrs.—Bolivar 17, Maracaibo. I; V - l .
Busing, Wilhelm.—Maracaibo. 1-3; V - l .
Busing, Wilhelm (Jr.).—Maracaibo. 1 - 3 ; V - l .
Chirinos, Felipe.—Maracaibo.
V-l.
Eickmann, Paul Hugo.—Granja Avicola San Marino, Urbanizaci6n San
Marino, Chacao. 1 - 2 ; V-2. Address amended from Reducto a Miracielos 21, Caracas.
Flores y Cia., Sucr., Juan Francisco.—Pajaritos a la Palma 26, Caracas. I ;
V-2. Name amended from Flores y Cia., Juan Francisco.
Groening, Hugo.—San Cristobal.
V-l.
Guzm&n Alfaro, Pedro Vicente. 1 —Camejo a Pajaritos 7, Caracas. I V - 3 ;
V-2. Amended to add footnote.
Hernandez, Octavio.—Maracaibo.
V-l.
M6ndez R., Manuel.— Merida. V - l .
Ochoa, Pablo.—Maracaibo.
V-l.
Peraza y Compania.—Caracas. I V - 6 ; V-2. Address amended from Can 6nigos a San Ram6n 37, Caracas.
Riehl, Alberto.—Torre a Madrices 17, Caracas. V - l .
Rinc6n Fuenmayor, Jos6 A.—"Villa Flor", Campo Elias 40, Maracaibo.
V - l ; V-2. Amended from Rinc6n, Jos6.—Maracaibo.
Rolddn, Carlos.—Maracaibo.
V-l.
Rolddn G., J. M.—Caracas and Maracaibo. IV-3.
Schultze, Teodoro.—San Crist6bal.
V-l.
Tellez, Ram6n.—Maracaibo.
V-l.
Von Jess, Eduard Georg Hartwig.—Bolivar 17, Maracaibo. I ; I V - 3 ; V-2.
Amended from Hartwig von Jess, Maracaibo, and George von Jess,
Comercio 17, Maracaibo.
1

Not to be confused with Guzman Alfaro y Cfa. Sues., Caracas.




PART II

27

VENEZUELA—Continued
Deletions
Alcald, Pedro Jos6.—Torre a Madrices 17, Caracas. V - l ; V - 2 .
Borghi, Rag. Atilio.—Altagracia a Salas 39 (Apartado 1071), Caracas.
1-2; I I ; V-2.
Borghi, Cia. An6n.—Altagracia a Salas 39 (Apartado 1071), Caracas. 1 - 2 ;
V-2.
Diaz, C.—Coraz6n de Jesus a Coliseo, Caracas. I V - 4 ; V - l .
Estaba A., Luis.—Apartado 1912, Caracas. Ill—3; V - l .
Gottlieb, Gerhard.—Edificio Washington 42, Caracas. Ill—1; V-2.
Gottlieb, Helmuth.—Apartado 1492, Caracas. I I I - l ; V-2.
La Casa de las Grandes Marcas.—Altagracia a Salas 39 (Apartado 1071),
Caracas. 1 - 2 ; V-2.
Mata, Ram6n.—Puerto Cabello. Ill—1; V-2.




PART I I

IRAN
Additions and Amendments
Alpauti, Esfandiar.—Tehran. V-2.
Djaffari, Djaffar.—Tehran. V-2.
Pirayesh, Hassan.—Ave. Lalezar, Tehran. V-2.
Pirayesh, Hilda.—Ave. Lalezar, Tehran. V-2.
Pirayesh, Tejaratkhaneh Hassan.—Ave. Lalezar, Tehran.

V-2.

Deletions
A.E.G.—Tehran, and all branches in Iran. II—3; V - l .
Atlas Transport.—Ave. Lalezar, Tehran. 11-3; V - l .
Austria Export.—Ave. Ferdowsi, Tehran. II—3; V - l .
Barbieri, Guiseppe.—Ave. Chah 773, Tehran. II—3; V-2.
Bayer & Co.—Tehran. I I - 3 ; V - l .
Ferrostahl & Co.—Tehran. I I - 3 ; V - l .
Formenton, Luigi.—Tehran. II—3; V-2.
Fritze, Hans.—Tabriz. I I - 3 ; V; V-2.
Hansa Line D.D.G.—Tehran, and all branches in Iran. II—3; V - l .
Hochtief S.A. Iranienne.—Rue Hedayat, Tehran. II—3; V - l .
Holzmann, Philipp.—Ave. Seyyum Esfand, Tehran. II—3; V - l .
Ibtag.—Ave. Pahlevi, Tehran. II—3; V - l .
Imprese Italiane All'estero-Oriente (Moasesseyeh Italiani Dar KharedjehChargh).—Ave. Shah, Tehran. I I - 3 ; V - l .
Krupp & Co.—Tehran. I I - 3 ; V - l .
Kuehnreich, Nico.—Tehran. II—3; V-2.
Lendle, H.—Ave. Ferdowsi, Tehran. I I - 3 ; V-2.
Leschan, Konstantin.—Ave. Ferdowsi, Tehran. II—3; V-2.
M.A.N.— 1 Tehran. 11-3; V - l .
Mitsui Bussan Kaisha Ltd.—Tehran. II—3; V - l .
Nouvel Iran-Express (Iran Expressi Nov).—Ave. Ferdowsi, Tehran, and all
branches in Iran. II—3; V - l .
Schaefer, Henry.—Ave. Ferdowsi, Tehran. 11-3; V-2.
Schiffahrtskontor Fuer Iran G.m.b.H.—Tehran, and all branches in Iran.
11-3; V-2.
Sherkat Industria Ba Massooliat Mahdood.—Khiaban Ferdowci, Tehran.
11-3; V - l .
Shirkat Irani Barbari Saheli.—Tehran and Ahwaz. II—3; V - l .
Siemens & Co.—Tehran. II.-3; V - l .
Telefunken.—Tehran. I I - 3 ; V - l .
Terdjimanian, V. K.—Timcheh Sadr Azam, Tehran. II—4; V-2.
Tubino, Ricardo—Ave. Chah 773, Tehran. I I - 3 ; V-2.
Undeutsch, F. & Co.—Tehran, and all branches in Iran. II—3; V - l .
Weinzinger, Dr. Erich.—Tehran. I I - 3 ; V-2.
Zendjandji, Hadji Mohammed.—Serai Amir, Tabriz. II—4; V - l .
28




29

PART II

IRAQ
Additions and Amendments
Djaifari, Djaffar.—Abool Nawas Ave., Baghdad. V-2.
Habba, Sadiq.—381-A2-1, A1 Rashid St., Baghdad. I I - 4 ; V-2.
amended from Baghdad.
Islamiyeh Pharmacy..—104-27, Ma'Mun St., Baghdad.
V-l.

Address

LIECHTENSTEIN
Additions and Amendments
Batliner, Eduard.—Eschen. V-2.
Hasler, Johann Georg.—Eschen. V-2.
Held, Max.—Eschen. V-2.
Kliemand, Alfons.—Vaduz. V-2.
Presse-und-Stanzwerke A.G. ("Presta").—Eschen.
"Presta" - Presse-und-Stanzwerke A.G.—Eschen.

V-2.
V-2.

MOROCCO
SPANISH MOROCCO

Additions and Amendments
Agencia Partida (A. Parti da Palma).—G. Vega 10, Ceuta. V-2.
Escartin Escobar, Antonio.—Ceuta and Tetuan. V - l .
Garcia Arrazola, Vincent.—Plaza Africa 2, Ceuta. V-2.
Partida Palma, A. - Agencia Partida.—G. Vega 10, Ceuta. V-2.
Teich, Dr. Hans.—Tetuan.
V-l.
TANGIER INTERNATIONAL ZONE

Additions and Amendments
Carranza, Jose Leon.—Tangier. Ill—1; V-2. Name amended from Carranza,
Jose Leon (owner of S.T. "Turquesa").
Carranza, Ramon (owner of S.T. "Blanca de C", "Ramon de Carranza",
"Reina Victoria", "Paco Nino", and "San Vicente").—Tangier. Ill—1;
III—3; I V - 4 ; V-2. Name amended from Carranza, Ramon (owner of
S.T. "Blanca de C", "Punta Alcazar", "Punta Azamor", "Punta
Paloma", "Punta Sabinal", "Ramon de Carranza", "Reina Victoria",
"Paco Nino", and "San Vicente").
Financiere de Parfumerie S.A. (Finapar).—Tangier. I V - 6 ; V - l .
Finapar - S.A. Financiere de Parfumerie.—Tangier. I V - 6 ; V - l .
Marquez Hernandez, Jose.—Rue d'ltalie 22, Tangier. V-2.

Deletions
Botbol, A. J.—La Mascota, Siaguins 11, and Paseo Cenarro, Tangier.
Ill—1; 111-4; V-2.
Perez, Jacques M.—Hotel Lutetia, Tangier. Ill—1; V-2.




30

PART II

PORTUGAL AND POSSESSIONS
PORTUGAL

Additions and Amendments
Aachener und Munchener Feuer Versicherungsgesellschaft.—Praca dos
Restauradores 13-2, Lisbon, and all branches in Portugal.. I V - 6 ; V - l .
Algarvio & Filho, Jose Pedro.—Louie, Faro. V - l .
Almada e Lencastre, Nuno Miguel de.—Praca dos Restauradores 72, and
Rua Primo de Maio, Lisbon. II—3; V-2. Address amended from
Praca Duque da Terceira 24, and Rua Primo de Maio, Lisbon.
Almeida, Antonio Paiva de.—Rua Cabo Verde 9, and Rua dos Cavaleiros
60-64, Lisbon. V-2.
Amram, Samuel.—Praca do Municipio 32, Lisbon. V-2.
Antas, Ribeiro & Claro Ltda.—Praca da Liberdade 128, Oporto. V - l .
Araujo, Jorge d'Almeida.—Ave. Antonio Augusto de Aguiar 138, Lisbon.
V-2.
Araujo, Jose d'Almeida.—Ave. Antonio Augusto de Aguiar 138, Lisbon.
I V - 2 ; V-2. Address amended from Rua Victor Cordon 11, Lisbon.
Barreiros, M. Ltda.—Rua da Fabrica 45, Oporto. V - l .
Brandes, Hans.—Avenida Palace Hotel, Lisbon.
V-l.
"C.O.F.O.R." (Cia. Fornecedora S.A.R.L.).—Rua Padre Antonio Vieira 30,
Lisbon. V-2.
Cabecadas, Joao Mendes.—Olhao.
V-l.
Cabecadas, Nuno Guerreiro.—Olhao.
V-l.
Cabecadas, J. M. & Cia. Ltda.—Olhao.
V-l.
Cabecadas Ltda.—Olhao.
V-l.
Camacho, Alfredo Pereira.—Lisbon.
V-l.
Carriles, Melquiades.—Hotel Tivoli, Ave. da Liberdade, Lisbon. V - l .
Centro Industrial e Comercial de Conservas Ltda.—Olhao.
V-l.
Corporacao Mineira Industrial Ltda.—Praca da Liberdade 128, Oporto, and
Vilar do Pinheiro, Vila do Conde. V-2.
Cudell, Roberto.—Largo do Directorio 16, Lisbon; and Rua Passos Manuel
41, Oporto. I; V - l .
Cudell, Walter.—Rua Passos Manuel 41, Oporto. V - l .
Cudell Ltda., Roberto (Escritorio Tecnico).—Rua Passos Manuel 41, Oporto.
I; V - l .
Cunha, Manuel (Manuel Pedro Godinho e Cunha).—Moscavedo, and Rua
Aurea 265, Lisbon. I; V-2. Amended from Cunha, Manuel.—Rua
Aurea 265, Lisbon.
Eisenbach, Rudolf Inace.—Rua Joaquim Antonio de Aguiar 70, Lisbon.
IV-4; V - l .
Empresa Mineira Beira Ltda.—Rua Passos Manuel 41, Oporto. V - l .
Empresa Portuguesa de Estanhos Ltda. (Epel).—Ave. Antonio Augusto
de Aguiar 138, Lisbon. I V - 2 ; V - l .
Escritorio Tecnico - Roberto Cudell Ltda.—Rua Passos Manuel 41, Oporto.
V-l.
Estuario do Tejo Ltda. Soc.—Praca do Municipio 20, Lisbon; and Quinto
do Portinho da Costa, Trafaria. V - l .
Fabrica J. Mendes.—Olhao.
V-l.




PART II

31

PORTUGAL A N D POSSESSIONS—Continued
PORTUGAL—Continued

Additions and Amendments—continued
Fabrica Lusitana de Corantes e Produtos Quimicos (Lusacor).—Rua Jose
Falcao 199, Oporto. V-2.
"Fabrica Victoria".—Olhao.
V-l.
Felipe, Adriano Mendes.—Mira de Aire, Porto de Mos. V-2.
Ferreira, Carmo Ltda.—Beco dos Apostolos 11, Lisbon. V - l .
Fornecedora S.A.R.L., Cia. - "C.O.F.O.R.".—Rua Padre Antonio Vieira 30,
Lisbon. V-2.
Frazao, Antonio.—Rua da Conceicao 60, and Rua Penha da Franca 112,
Lisbon. V-2.
Garcia, Mateo.—Calcada Conde Pombeiro 1-B, Lisbon. V-2.
Industrial de Destilarias Ltda., Soc.—Ponibal, and Rua da Betesga 57,
Lisbon. I V - 4 ; V - l .
Laboratorio de Bemfica.—Estrada do Bemfica 403, Lisbon. V-2.
Lepori, Luigi.—Rua Victor Cordon I - E & I - G , and Rua do Crucifixo 8,
Lisbon. I ; V-2. Address amended from Rua Victor Cordon I - E &
I - G , Lisbon.
Lopes & Irmao.—Olhao.
V-l.
Lusitana Financeira Industrial Soc. Anon. ("Salfi").—Ave. Antonio Augusto
de Aguiar 138, Libson. V-2.
Maissa, Elio Francisco.—Rua da Conceicao 113, and Ave. Alias Garcia 31,
Lisbon. 11-4; V - l .
Martinez, Fernando.—Rua da Misericordia 20, and Rua da Palma 177,
Lisbon. I V - 6 ; V-2. Address amended from Rua da Misericordia 20,
Lisbon.
Mauser, Alfons.—Rua Padre Antonio Vieira 30, Lisbon. V-2.
Mauser, Dr. Rudolf.—Rua Padre Antonio Vieira 30, Lisbon. V-2.
Mendes, Jose Paulo Baptista.—Olhao.
V-l.
Mendes & Anjos Ltda.—Olhao.
V-l.
Mineira dos Estanhos de Gondar Ltda., Soc.—Ave. Antonio Augusto de
Aguiar 138, Lisbon. IV-2; V - l .
Mineira dos Estanhos de Lardosa Ltda., Soc. (S.M.E.L.).—Ave. Antonio
Augusto de Aguiar 138, Lisbon. I V - 2 ; V - l .
Montanucci, Rodolfo.—Ave. Antonio Augusto de Aguiar 138, Lisbon. V-2.
Mourao, Fernando Carvalho.—Rua do Comercio 73, and Rua dos Picoas 20,
Lisbon. V - l .
National de Engenharia Ltda., Soc.—Rua do Comercio 73, Lisbon. V - l .
Neto, Artur Aguedo.—Olhao. V - l .
Neves, Antero Soares da Costa.—Rua Sa da Bandeira 144-6, Oporto. V - l .
Neves & Cia. Ltda., Antero.—Rua Sa da Bandeira 144-6, Oporto. V - l .
Office Francaise d'Information O.F.I. - ex Havas.—Rua do Ouro 242,
Lisbon, and all branches in Portugal. I V - 5 ; V-2. Amended from
Agencia Havas O.F.I, and Havas O.F.I., Agenda.—Lisbon, and all
branches in Portugal.
Oliveira, Rodrigues Ltda.—Rua da Fabrica 45, Oporto.
V-l.
Pacheco, Carlos Assis.—Beco dos Apostolos 11, Lisbon. V - l .
Palozzi, Benedetto.—Lisbon. V-2.




32

PART II

PORTUGAL A N D POSSESSIONS—Continued
PORTUGAL—Continued

Additions and Amendments—continued
Pereira, Feliciano dos Anjos.—Olhao.
V-l.
Pimentel, Fernando.—Almada, and Praca Duque da Terceira 24, Lisbon.
V-l.
Pina, Mario Abel Aguia de.—Rua Padre Antonio Vieira 30, Lisbon. V-2.
Pinheiro, Alexandre Vidal.—Praca da Liberdade 128, and Ave. Rodrigues de
Freitas 90, Oporto. V-2.
Portuguesa do Tungstenio Cia.—Ave. Antonio Augusto de Aguiar 138,
Lisbon. V-2.
Ribeiro, Eduardo da Mota.—Rua Garrett 62, and Ave. Visconde Valmor 122,
Lisbon. I V - 1 ; V-2. Address amended from Rua Garrett 62, Lisbon.
Rodrigues, Artur.—Rua do Ouro 103, Lisbon.
V-l.
Rodrigues, Manuel Nunes.—Rua de S. Paulo 55, Lisbon, and Porto Brandao,
Almada. V - l .
" S a l f i " - S . A . Lusitana Financcira Industrial.—Ave. Antonio Augusto de
Aguiar 138, Lisbon. V-2.
Salvi, Dr. Emilio.—Ave. Poeta Mistral 17, Lisbon. V - l .
Santos, Jose Jacinto dos.—Rua da Zaire 20, Lisbon. V-2.
Santos Jnr., Manuel dos.—Rua Jose Estevao 117, Lisbon. V-2.
Schlegel, Alfred G.—Rua Padre Antonio Vieira 30, Lisbon. V-2.
Sequeira, Jorge Olimpio Adriano.—Rua do Comercio 73, and Rua Victorino
Damasio 14, Lisbon. V - l .
Silva, Domingos Lopes da.—Olhao.
V-l.
Silva, Jose Lopes da.—Olhao.
V-l.
Strzelewicz, H.—Rua Dr. Alves da Veiga 190, Oporto. I; V - l .
Trabucco Ltda., Gio-Batta.—Almada, and Praca Duque da Terceira 24,
Caixa Postal 100, Lisbon.
V-l.
Uniao Mineira de Gouveia Ltda.— Praca da Liberdade 128, Oporto, and at
Gouveia. V-2.
Vasconcelos Sociedade Micbaelis de.—Praca da Liberdade 114, Oporto; and
Rua Fialho de Almeida 1, Lisbon. 1 - 1 ; V - l .
Vieiras & Carvalho Ltda.—Rua do Ouro 280, Lisbon. V-2.
Vilardell, Jose.—Rua da Conceicao 60, Lisbon. V-2.
Vollmer, Theodor.—Rua da Madalena 60, Lisbon. V-2.
Wessely, Dr. Carl.—Rua Padre Antonio Vieira 30, Lisbon. V-2.
Wollmer, Theodor.—Rua da Madalena 60, Lisbon. II—5; V-2.
Address
amended from Rua Luciano Cordeiro 77, and Rua do Comercio 8, Lisbon.

Deletions
Amaral, Adolfo do.—Rua do Bomjardin 374-76, Oporto. 1-2; V-2.
Barata, Alberto Cortez.— Rua do Ferregial 46-48, and Rua das Lusiadas 5,
Lisbon. I; V - l .
Beaumont, Count Antoine W.R.G.M.J.A. de.—Rua da Palma 40, and Rua
das Fabrica das Sedas 24, Lisbon. 1 - 1 ; V - l .
Belard, Francisco Mantero.—Rua de S. Nicolau 26, and Ave. Joao Crisostomo
6, Lisbon. I; V - l .
Bodoni, Ladislau Winter.—Rua Dr. Silva Teles 11, Lisbon. I; V-2.




33

PART II
\

PORTUGAL A N D POSSESSIONS—Continued
PORTUGAL—Continued

Deletions—continued
Borges, Mario Pinto.—Rua da Palma 40, and Rua Coelho da Rocha 22,
Lisbon. 1-1; V - l .
Borges & Pacheco Ltda.—Rua da Prata 98, Lisbon. I—1; V-2.
Chain (Sain), Aristide.—Rua Bernardim Ribeiro 57, Lisbon. Ill—4; V-2.
Coelho, A. Filho.—Viana do Castelo, and Praca da Republica, Oporto. II—3;
V-l.
Coelho, A. & Cia.—Viana do Castelo, and Praca da Republica, Oporto. I I - 3 ;
V-l.
Coelho, A. Ltda.—Viana do Castelo, and Praca da Republica, Oporto. II—3;
V-l.
Fabrica do Casal - Artur Goncalves da Silva.—Rua 14 de Outubro 241-249,
Vila Nova de Gaia. I I I - 4 ; V - l .
Ferreira Ltda., Ernesto.—Rua da Madalena 40-44, Lisbon, and all branches
in Portugal. I; V - l .
Malheiro, Antonio.—Viana do Castelo, and Praca da Republica, Oporto.
11-3; V - l .
Malheiro, Antonio Coelho de Castro Vilas-Boas.—Viana do Castelo, and
Praca da Republica, Oporto. II—3; V - l .
Matos, Dr. Leontino Jose de.—Ave. Todi 156, Setubal. I ; V-2.
Monteflor Ltda.—Rua do Ferregial 46-48, Lisbon. I; V - l .
Oliveira, Jose Belmonte Pereira de.—Rua do Ferregial 46-48, and Rua da
Polvora 12, Lisbon. I; V - l .
Optica Medica Ltda.—Rua do Bomjardin 374-76, Oporto. 1-2; V-2.
Sain (Chain), Aristide.—Rua Bernardim Ribeiro 57, Lisbon. 111—4; V-2.
Silva, Artur Goncalves da (Fabrica do Casal).—Rua 14 de Outubro 241-249,
Vila Nova de Gaia. I I I - 4 ; V - l .
Tobis Portuguesa.—Alameda das Linhas de Torres 156, Lisbon. I I - 4 ; V - l .
ANGOLA

Additions and Amendments
Becker, Emil.—Cambunze.

1-2; V - l .

Deletions
Fazenda Canjonjo (Emil Becker).—Cambunze.

1-2; V - l .

AZORES

Additions and Amendments
Medeiros, Antonio Damiao de.—Vila Franca, Sao Miguel.

V-l.

GOA

Additions and Amendments
Coelho, Eduardo.—Nova Goa. V-2.
Desai, Chintamen (Suriaji Xambarac Desai).—Ribandar.




V-l.

34

PART II

PORTUGAL A N D POSSESSIONS—Continued
MADEIRA

Additions and Amendments
Camacho, Alfredo Pereira.—Funchal.
V-l.
Correia, Antonio.—Sao Martinho. I V - 6 ; V-2. Name amended from
Coreira, Antonio.
Henriques, Joao Teofilo.—Camara de Lobos. V - l .
Silva e Irmao Ltda., Joao da.—Rua da Queimada da Cima 14, Funchal.
IV-6; V - l .
Sousa, Agostinho.—Camara de Lobos, and Rua 31 de Janeiro, Funchal.
III—2; I V - 3 ; V - l .
Sousa, Joao.—Camara de Lobos, and Rua 31 de Janeiro, Funchal. Ill—2;
IV-3; V - l .
Sousa, Tome Barros de.—Camara de Lobos, and Rua 31 de Janeiro, Funchal.
Ill—2; I V - 3 ; V - l .
MOZAMBIQUE

Additions and Amendments
Africana Ltda., Soc. Geral.—Caixa Postal 487, Lourengo Marques; and
Caixa Postal 291, Beira. I; V-2. Address amended from Caixa Postal
47, Lourengo Marques; and Caixa Postal 291, Beira.
Baumann, Adolf.—Nangororo, Porto Amelia. I ; V-2. Address amended
from Porto Amelia.
Exploracoes Mineiras (Niassa) Ltda.—Porto Amelia. I; V-2.
Address
amended from Caixa Postal 18, Porto Amelia.
Gouveia, Jose Luzia Fernandes.—Mozambique. I ; V-2. Address amended
from Caixa Postal 103, Mozambique.
Pechner Ltda.—Caixa Postal 487, Lourengo Marques; and Caixa Postal 291,
Beira. I ; V-2. Address amended from Caixa Postal 47, Lourengo
Marques; and Caixa Postal 291, Beira.
Plantacao Miezi.—Porto Amelia. V-2.
Stockigt, Arthur.—Ave. 5 de Outubre 41, Caixa Postal 826, Lourengo Marques.
I; V-2. Address amended from Ave. 5 de Outubre 41, Caixa Postal 373
and 826, Lourengo Marques.
Thiele, Wilhelm—Porto Amelia. V-2.
PORTUGUESE GUINEA

Deletions
Carbou, Henri—Bissau.

Ill—3; V-2.

SPAIN AND POSSESSIONS
SPAIN

Additions and Amendments
Agenda Partida (F. Partida Palma).—Ave. E. Dato 2, Algeciras.
Arasa Causanilles, Diego.—Temprado 25, Castellon. V-2.




V-l.

PART II

PORTUGAL

35

A N D POSSESSIONS—Continued
SPAIN—Continued

Additions and Amendments—continued
Badische Assekuranz - Gesellschaft A. G. (Wurtemburguesa y Badense Cias
Reunidas de Seguros S.A.).—Diputacion 239, Barcelona, and all
branches in Spain. I V - 6 ; V - l .
Banaset, Francisco.—San Feliu de Guixols. V-2.
Berzosa Balbas, Justo.—Postas 25, Aranda de Duero, Burgos. V - 2 .
Bohigas Vives, Jose Maria.—Plaza Tetuan 26, Barcelona.
V-l.
Busseti, Pier.—Zurbaran 13, Madrid. I ; V - l .
Calcagno, Mario.—Barcelona.
V-l.
Carriles, Melquiades.— Tres Cruces 7, Madrid, and other addresses in Spain.
V-l.
Castells Riba, Juan.—Barcelona. V-2.
Cavo, Adriano.—Ave. Jose Antonio 9, and Genova 7, Madrid. V - l ; V-2.
Address amended from Ave. Jose Antonio 9, Madrid.
Cavo, Iberica S.A., Adriano.—Ave. Jose Antonio 9, and Genova 7, Madrid.
V-l.
Cilus - Comercial Ibero-Lusitana.—Ave. Jose Antonio 27, Madrid. II—5;
V-l.
Comercial Ibero-Lusitana (Cilus).—Ave. Jose Antonio 27, Madrid. 11-5;
V-l.
Comercial Maritima de Transportes S.A., Cia. (owners of S.S. " A d e j e " ,
"Alcora", "Ellen" (ex "Nere Ametza"), "Isla de la Gomera", "Isora",
"Jos<§ Trujillo", "Maria Am alia", "Salvador", "San Eduardo", "San
Isidro Labrador", "San Juan I I " , "Sebastian", and "Tercio Montejurra"; and M.V. "Maribel").—Ave. Generalisimo 1, and Moratim 52,
Madrid. I; 1 - 2 ; II—1; I I - 3 ; I I - 4 ; I I I - 4 ; I V - 5 ; I V - 6 ; V-2.
Name
amended from Comercial Maritima de Transportes S.A., Cia. (owners of
S.S. "Adeje", "Ellen" (ex "Nere Ametza"), "Isla dela Gomera", "Isora",
"Jos6 Trujillo", "Maria Amalia", "Salvador", "San Eduardo", "San
Isidro Labrador", "San Juan I I " , "Sebastian", and "Tercio Montejurra"; and M.V. "Maribel").
Comercial Mosquera S.A.—Preguntorio 21-23, Santiago de Compostela,
Coruna, and all branches in Spain. V-2.
Cortes, Antonio.—Ferraz 4-10, Madrid. V-2.
Egues, Galo.—Pamplona.
V-l.
Einhart, Hubert.—Palace Hotel, Madrid.
V-l.
Engel, Carlos.—Consejo de Ciento 264, Barcelona. V-2.
Espanola de Exportacion e Importacion S.A. Soc. (S.E.I.S.A.).—Calle del
Mar 78, Valencia. I; V - l .
Foto Gil.—Reyes Catolicos 7, Seville. V-2.
Fuster Gimeno, Hijo de Jose.—Alcala 10, Madrid, and all branches in Spain.
V-l.
Fuster Marti, Pedro.—Alcala 10, Madrid; and Maldonado 6, Gandia.
V-l.
Graef, Albert.—Valencia.
V-l.
Hartwig, Federico Cristian.—Balmes 344, and Ave. Generalisimo 357,
Barcelona.
V-2.
Haueser, Gerhard.— Serrano 149, Madrid. V-2.




36

PART II

PORTUGAL

A N D POSSESSIONS—Continued

SPAIN—Continued

Additions and Amendments—continued
Hess Wolf, Alfredo.—Pedralbes 11, Barcelona.
V-l.
Hispano-Alemana de Comercio Ltda., Soc. ("Sohac").—Plaza M. Benaliure
8, Valencia.
V-l.
Huber, Fritz.—Torres Jordi 33, Tarragona.
V-l.
Iluber, Hugo.—Modellol 14, and Condal 32, Barcelona.
V-l.
Jauch, Huebener, A.G.—O'Donnell 27, Madrid. V-2.
Klingelnberg Soehne, W. Ferd.—Consejo de Ciento 264, Barcelona.
V-l.
Knuth, Juan.—Via. Layetana 17, Barcelona.
V-l.
Llorca Grau, Francisco.—Valencia 186A, Barcelona. II—1; V-2.
Amended
from Llorca.—Plaza Cataluna 9, Barcelona.
Luciano, Jose.—Madrid.
V-l.
Maier, Erich.—Madrid.
V-2.
Montasell, Vicente.—Via. Layetana 17, Barcelona.
V-l.
Montasell y Knuth.—Via. Layetana 17, Barcelona.
V-l.
Montero Cermeno, Ricardo.—Plaza de los Bandos 3, Salamanca; and Viriato
73, Madrid. 1 - 2 ; I V - 6 ; V - l .
Morgenstern, Kurt.—Palace Hotel, Madrid.
V-l.
Morgenstern, Rudolf.—Paseo de San Juan 89, Barcelona, and at Seville.
V-2.
" M o r o " S.A., Establecimientos.—Paseo Tilos, Apartado 186, Malaga, and
all branches in Spain. I; V-2. Address amended from Paseo Tilos,
Apartado 186, Malaga.
Noe, viuda de Eduardo.—Apartado 111, Granada. V - l .
Noresco - Cia. Noruega Espanola de Comercio Ltda.—Ave. de la Republica
Argentina 13, Barcelona, and at Valencia. I; V - l .
Nortes Macanes, Jose.—Rosario 2, Seville; and San Viente 20, Madrid.
II1-2; III—3; V - l .
Noruega Espanola de Comercio Ltda., Cia. (Noresco).—Ave. de la Republica
Argentina 13, Barcelona, and at Valencia. I; V - l .
Partida Palma, F. - Agencia Partida.—Ave. E. Dato 2, Algeciras.
V-l.
Peris Agost, Antonio.—D. Juan Austria 28, Valencia. V - l .
Peris Agost, Jose.—D. Juan Austria 28, Valencia. V - l .
Peris Agost, Pascual.—D. Juan Austria 28, Valencia.
V-l.
Raabe, Bruno.—O'Donnell 27, Madrid. V-2.
Revilla, Juan.—Tomas Ibarra 32, Seville. V-2.
S.E.I.S.A. - Soc. Espanola de Exportacion e Importacion S.A.—Calle del
Mar 78, Valencia.
V-l.
Sabatucci.—Hotel Florida, Madrid.
V-l.
Sancho Zaro, Angel.—Goya 4, Borga, Zaragoza.
V-l.
Schoene, Arturo (Johannes).-—Alcala 20, and Espalter 11, Madrid. V-2.
Schutte S.A., Alfred H.—Lauria 18, Barcelona, and all branches in Spain. I;
V-l.
"Sohac" - Sociedad Hispano - Alemana de Comercio Ltda.—Plaza M. Benaliure 8, Valencia.
V-l.
Stein, Ricardo.—La Princesa 52, Apartado 359, Madrid.
V-l.
Tauler, Raul.—Paseo San Juan 50, Barcelona. V-2.




PART

PORTUGAL

37

II

A N D POSSESSIONS—Continued
SPAIN—Continued

Additions and Amendments—continued
Tubos Metalicos Vincke.—Mallorca 15, Palamos, Gerona. V - l .
Urquijo Olartecoechea, Fabian de.—Bilbao. V-2.
Valenzuela Ursaiz, Enrique.—Goya 40, Madrid. V - l .
Vidal, Emilio.—Martinez Campos 38, Madrid. V-2.
Vincke, Enrique.—Mallorca 15, Palamos, Gerona. V - l .
Vincke, Gerardo.—Mallorca 15, Palamos, Gerona. V - l .
Wurtemburguesa y Badense Cias Reunidas de Seguros, S.A. - Badische
Assekuranz-Gesellschaft A.G.—Diputacion 239, Barcelona, and all
branches in Spain. V - l .

Deletions
Benito del VaDe y Hnos. (Sucrs. de la Viuda de Larrinaga).—Bailen 5 and 7,
Bilbao. III-4; I V - l ; V-2.
Larrinaga, viuda de (Benito de Valle y Hnos. - Sucrs. de la viuda de
Larrinaga).—Bailen 5 and 7, Bilbao. Ill—4; V-2.
BALEARIC ISLANDS

Additions and Amendments
Naviera Mallorquina (owned by Damian Ramis) (owners of Aux "Cala
Antio", "Cala Contesa", "Cala Encantador", "Cala Falco", "Cala
Fornells", "Cala Galiota", "Cala Gat", "Cala Llamp", "Cala Llonga",
"Cala Marsal", "Cala Mondrago", "Cala Morlanda", "Cala Murada"
[ex "Eduardo Weibel"], "Cala Murta", "Cala Pi", "Cala Portals",
"Cala San Vicens", "Cala Tuent", "Cala Bona", "Cala Mitjana",
"Cala Castell", and "Piedad").—Ave. Antonio Maura 50, Palma
Majorca. I; 1-2; 1-3; V - l .

Deletions
Geathom AEG - ALS - THOM
V-l.

I.G.E., Co. S.A.—Palma Majorca.

CANARY ISLANDS

Additions and Amendments
Miethe, Felix.—Duggi 37, Santa Cruz, Tenerife.

V-2.

Deletions
Espinosa, Antonio.—San Francisco 1, Santa Cruz, Tenerife.




II—4; V - l .

I;

38

PART II

PORTUGAL

A N D POSSESSIONS—Continued

FERNANDO PO AND SPANISH GUINEA

Additions and Amendments
Arasa Causanilles, Diego.—Kogo, Rio Muni. V - l .
Gonzalez Martin, Manuel.-—Santa Isabel, Fernando Po. V - l .
Hoffmann, Heinz.—San Carlos and Bata. V-2.
Muro, Francisco.—Santa Isabel, Fernando Po, and Bata. V - l .
Navarro Franco, Jacin.—Bata. I; V-2. Na?ne amended, from Franco, Jacin
Navarro.

SWEDEN
Additions and Amendments
Ahlstrom, Iiagnar.—Kungsgatan 38, Stockholm. V-2.
Atlantides, Rederi A/B (owners of M.T. "Atlantides" and "Solvik").—
Terrassgatan 5, Goteborg.
V-l.
Auerbach, Hakon.—Kungsgatan 37, Stockholm. V - l .
Automatisk Varme, A/B.—Drottning Kristinas Vag 9, Stockholm.
V-l.
Bellatrix, Rederi A/B.—Stureplan 4, Stockholm. V-2.
Bovik, Alfred.—Kungsgatan 43, Lysekil. V-2.
Boviskonservfabriker A/B.—Lysekil. V-2.
Branslecentralen A/B.—Sannegardshamnen, Goteborg. I;
V-l.
Driftekonomi A/B.—Vasterlanggatan 68, Stockholm.
V-l.
Ericus, Rederi A/B.—Stureplan 4, Stockholm.
V-l.
Fiat Svenska A/B.—Frihamnsvagen 3, Vartan, Stockholm. I; V - l .
Finno, A/B.—Smalandsgatan 4, Stockholm. V - l .
Hartog, Nils Vilhelm.—Kungsgatan 66, Stockholm. V - l .
Jurke, Ernst August Christian.—Stadsgarden 22, Stockholm; and Reginavagen 76, Saltsjo-Duvnas. V-2.
Jurke, E. A. A/B.—Stadsgarden 22, Stockholm. V-2.
Kopp, Theodor.—Kungsgatan 38, Stockholm. V-2.
Kroeck, Erich Jakob.—Kassmansvagen 10, Danderyd. V-2.
Latex A/B.—Birger Jarlsgatan 55, Stockholm. I; V - l .
Lindberg, Rudolf.—Kungsgatan 38, Stockholm. V-2.
Lindelof, Karl Gunnar.—Stockholm.
V-l.
Lindholm, Sven Olof.—Markvardsgatan 5, Stockholm. V-2.
Lindrooth, Hiliner.—Stockholm.
V-l.
Ljungberg, Erik.—Stockholm.
V-l.
Mey-Kragen A/B.—Gamla Brogatan 32, Stockholm. V-2.
Mollman-Palmgren, Holger.—Korsgatan 11, Goteborg. V-2.
Nordiske Skinnauktioner, A/B.—Gavlegatan 20, Stockholm. 1-4; V - l .
Rederi A/B, Atlantides (owners of M.T. "Atlantides" and " S o l v i k " ) — T e r rassgatan 5, Goteborg. V - l .
Rederi A/B, Bellatrix.—Stureplan 4, Stockholm. V-2.
Rederi A/B Ericus.—Stureplan 4, Stockholm. V - l .
lloundquist, Helge.—Stockholm.
V-l.
Sandstrom, G. A., A/B.—Uppsala. V-2.
Sandstrom, S. E.—Uppsala. V-2.




PART II

39

SWITZERLAND—Continued
Additions and Amendments—continued
Schwinges Nordiska Textilkontor (Hans Schwinges).—Djaknegatan 2,
Malmo. V-2.
Schwinges, Peter Johann (Hans).—Djaknegatan 2, Malmo. V—2.
Sonora, A/B.—Kungsgatan 29, Stockholm. V - l .
Stjerngren, Ragnar.—Kungsgatan 37, Stockholm. V - l .
Streco A/B.—Wahrendorffsgatan 6, Stockholm. V - l .
Svenska Hanomag Importen A/B.—Hudiksvallsgatan 8, Stockholm. I V - 2 ;
IV-6; V - l .
Svenska Vasenolfabriken A/B.—Gavlegatan 12A, Stockholm. I V - 5 ; V - l .
Swedish Trading Co., A/B, The.—Wahrendorffsgatan 4, Stockholm. V - l .
Towsig A/B.—Kungsgatan 37, Stockholm. V - l .
Trowall, A.—Kallhagen, Nykvarn. V-2.
Trowall & Co., A/B, Alfred.—Sveavagen 25, Stockholm. V-2.
" T u d o r " Ackumulatorfabriks A/B.—Birger Jarlsgatan 55, Stockholm. I ;
V-l.

SWITZERLAND
Additions and Amendments
Aero Amphibium A.G.—Herzogenbuchsee, Bern. V-2.
Agruva.—Ave. de Frontenex 40, Geneva. V - l .
Alpina Verlag A.G.—Hergiswil, Nidwalden. V-2.
Appareils Pathe-Baby S.A.— Rue de la Rotisserie 4, Geneva. V - l .
Autavia A.G.—Hardstr. 14, Basel. I V - 6 ; V - l .
Blum, Dr. Ernst.—Pilatusstr. 28, Lucerne. V - l .
Boivin-Granger, Charles.—Rue Veresin 14, Bienne. V-2.
Borchard, Wilhelmina Busch.—Hotel Baur en Ville, Zurich. V - l .
Boser, S.A. Seb.—Corso S. Gotthardo, Chiasso; and Schifflande 3, Basel.
V-l.
Broder, H. & Co.—Brandschenkstr. 49, Zurich. V-2.
Broemme, Nicolas Robert.—Rue Cantonale 14, Lugano. V - l .
Buehler, Ernst.—Viaduktstr. 8, Basel. V - l .
Buehrle-Schalk, Mrs. Charlotte.—Zollikerstr. 178, Zurich. V-2.
Chapuis, Paul-Louis.—Rue du Cendrier 28, Geneva. V - l .
Cirrus Aero Motor, Ltd.—Bachstr. 75, Grenchen. V-2.
Comeco, S.A.—Bleicherweg 18, Zurich. V-2.
Cuenod, S.A., Ateliers H.—Chatelaine. V-2.
Degele, Wilhelm J. H. Peter.—Generalwdlestr. 18, Zurich. I; V-2. Amended
from Degele.—Hofwiesenstr. 96, Zurich.
Dietsche, Fritz.—Bahnhofstr. 20, Zurich. V - l .
"E.S.A." Einkaufsgenossenschaft fuer das Schweizerische Auto-Gewerbe.—
Neuengasse 24, Bern. V-2.
Estivalis, Armand.—Ave. de Frontenex 40, Geneva. V - l .
Fabrique de Machines-Outils Oerlikon Buhrle & Co.—Birchstr. 155, Zurich.
V-2.




40

PART II

SWITZERLAND—Continued
Additions and Amendments—continued
Farner, Willi.—Bachstr. 75, Grenehen. V-2.
Farner, W. Flugzeubau.—Bachstr. 75, Grenehen. V-2.
Farner, Willi, Flugzeugmotorenbau.—Rue Industrielle 50, Moutier. V-2.
Filatures de Schappe S.A. (de Lyon).—Kriens, Emmenbrucke, and Aeschengraben 15, Basel. I V - 5 ; V-2. Amended from Filatures de Schappe
S.A. de.—Kriens and Emmenbrucke.
Fischer, Carl.—Hottingerstr. 4, Zurich. V - l .
Fischer A.G., O t t o — Sihlquai 25, Zurich. V-2.
Fleig A.G.—Steinentorberg 12, Basel. I V - l ; V - l .
Flubacher, Martin.—Oristalstr. 47, Liestal, Basel. V - l .
Fonda A.G. Metallschmelz & Huettenwerk.—Industriestr. 25, Arlesheim,
and at Miinchenstein. I; V - l .
Frank, Rudolf.—Basel. V - l .
Ganterie, Soc. Anon de.—Rue de Lausanne 6 bis, Morges. V - l .
Giroud, Leon.—La Batiaz, Valais. V-2.
Golay Fils P.A.—Rue du Rhone 57, Geneva. I; V - l .
Gontard, Claire Busch von.—Hotel Baur au Lac, Zurich. V - l .
Guichard, Marcel.—Rue Verte 9, Geneva. V - l ; V-2. Amended from
Guichard, Handel.—Rue Drie 9, Geneva.
Haug, Mathias.—Rudolfstetten, Aargau. I V - 6 ; V-2. Name amended from,
Houg, Mathias.
Hilken, Alfred.—Chatelaine. V-2.
Hoenig, Prof. Kurt.—Guttingen.
V-l.
Imm-Kessler, Carl G.—Clarahofweg 18. Basel. V-2.
Jon A.G. fuer Industrielle Unternehmungen.—Loewenstr. 17, Zurich. V-2.
Jucker, Theodore.—Schutzengasse 21, Zurich. V - l .
Kaschner, Eric.—Zurich. V-2.
Keller, C. E.—St. Niklaus, Koppigen. V - l .
Kenedy, Bela.—Pension Quisisana, Bern. V-2.
Klossner, Georg.—Bahnhofstr. 20, Zurich. V - l .
Kohlenunion Geldner A.G.—Jakob Burkhardtstr. 86, Basel. V-2.
Kosmos Internationale Transporte A.G.—Erlenstr. 15, Basel. I; V-2.
Amended from Kosmos A.G. fur Internationale Transporte.—Basel.
Lagerhaus A.G.—Glarus.
V-l.
Landesprodukte A.G. (Produits Agricoles S.A.).—Erlenstr. 15, Basel. I;
V-l.
Leuprecht, Antoine Otto.—Rue du Stand 48, Geneva. V - l .
Machap S.A.—Rue du Rhone 25, Geneva. V-2.
Meister, Wilhelm.—Talstr. 83, Zurich. V-2.
Meyer-Cayla, Rene.—Rue Emil Yung 9, Geneva. V - l .
Montis, A.G.—Ennenda. V-2.
Mumenthaler, Max.—Bahnhofstr. 48, Zurich. I I I - 2 ; I V - 1 ; V-2. Address
amended from Bahnhofstr. 61, Zurich.
Noba A.G.—Quai du Mont Blanc 5, Geneva; and Jakob Burkhardtstr. 86,
Basel. V-2.




41

PART II

SWITZERLAND—Continued
Additions and Amendments—continued
Overseas Finance Corporation (Uebersee Finanz Korporation A.G.).—Tiergartenstr. 14, Liestal. V - l .
"Panag" Handelsgesellschaft A.G.—Chur. V-2.
Perrenoud, Albert.—Grand Rue 15, Le Locle. V-2.
Piag, A.G.—Schwanenplatz 8, Lucerne. V - l .
Pluess, Ernst.—Wohlen, Bern. V-2.
Pohema A.G.—Schwanenplatz 8, Lucerne. V - l .
Primeurs S.A. Succursale de Basle.—Gundeldingerstr., Basel. V - l .
Primeurs S.A. Succursale de la Chaux de Fonds.—Pare 9, La Chaux de
Fonds. V - l .
Produits Agricoles S.A. - Landesprodukte A.G.—Erlenstr. 15, Basel. V - l .
Rhyn, Otto.—St. Peterstr. 16, Zurich. V-2.
Ronchetti, Guido.—Viaduktstr. 8, Basel. V - l .
Rosset, Paul.—Villa Miramar, Ave. des Alpes 26, Lausanne. V - l .
Runne, Wilhelm Konrad.—Hotel Bauer en Ville, Zurich. V-2.
Rupp & Co., G.m.b.H. Chs.—Talstr. 11, Zurich; and Bahnhofstr. 22, Erlenbach. I; V-2. Name amended from Rupp & Co., Chs.
Sauter, Henri.—Rue du Rhone 25, Geneva. V-2.
Schwachstrom-Technik A.G. ("Sag").—Walterbachstr. 3, Zurich. V-2.
Schweizer Journal.—Talstr. 83, Zurich. V - l .
Semm, Adolf.—Via Gaggini 5, Lugano. V - l .
Skiff, A.G.—Schwanenplatz 8, Lucerne. V - l .
Snar, S.A.—Chemin des Voirons 30, Petit-Lancy, Geneva.
V-l.
Specker, Charles Emil.—Kusnacht, Zurich. V-2.
Stadelmann, Richard.—Sihlstr. 34, Zurich. V-2.
Tamburini, Elise.—Rue du Conseil General 20, Geneva. I V - 6 ; V - l .
Telion A.G.—Pelikanstr. 8, Zurich. V-2.
Toilcir, S.A.—Rue de la Chapelle 3, Geneva. V-2.
Transpeninsulaire S. A.—Rue du Cendrier 28, Geneva. V - l .
Turm Verlag.—Talstr. 83, Zurich. V - l .
Wernet-Schneider, Hermann-Alfred.—Ave. Ruchonet 43, Lausanne. V - l .
Zeller, Carlo.—Koppigen.
V-l;
V-2. Amended from Zeller, Karl.—•
Chiasso.
Zeller, Carlo - Transporti Internazionali Rapid.—Chiasso.

V-l.

Deletions
Deutsche Hilfsvereins - Stiftung.—Alban-Vorstadt 12, Basel. II—4; V-2.
Gastpar, Paul.—Amthausquai 11, Olten. 1-2; V - l .
Kuisel, G. & Co.—Bahnhofstr. 89, Zurich. I; V-2.
Lista A.G., Tabakextrakt-und-Nilcotinfabrik, Liestal. II—4; V-2.
Menetrey, Frau.—Villa Duboschet 14, Clarens (Vaud). I I I - 2 ; V - l .
Rit.schard, H. et Cie.—Place Cornavin 18, Geneva. II—5; V-2.
Ritzi, Emil.—Unterergraben 21, St. Gallen. I V - 3 ; V-2.




42

PART II

TURKEY
Additions and Amendments
Herok, Fred.—Sultanhamam, Sakacesme Sokak, 2 ci Vakif Han 11, Istanbul.
V-l.
Hollandsche Turksche Tabak Mij.—P.O. Box 1296, Galata, Istanbul, and
at Izmir. V-2.
Hungen, Kemal.— Bozkurt Han 17-18, Galata, Istanbul. V - l .
Karabag, Ismail.—Kapalicarst Varakcilar St. 27, Istanbul. V-2.
Katiman, Nezir.—Meydancik, Alalemci Han 15, and Balikpazar 11, Beyoglu,
Istanbul. V-2.
Lochner, Ronald.— Mersin. V - l .
Mahsul Tutun Itliracat T.A.S.—Kozluca Han, Galata, Istanbul. V-2.
Mantovani, T.— Mersin. V - l .
Pirayesh, Hassan.—Hali Antrepo, Istanbul. V-2.
Sark Yaglari Sirketi Sinaiyesi A.S.—Izmir, and at Iskenderun. V-2.
Semperit Lastik Ltd. Sirketi.—Sultanhamam, Sakacesme Sokak, 2 ci Vakif
Han 11, Istanbul. V - l .
Taranto, Mair H. de (Mayer H. de Taranto).—Muhurdar Z. Han 1, Sirkeci,
P.O. Box 537, Istanbul. V-2.




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