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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. o