. Electrical news and engineering. iers, and later obtained a commission with the Gren-adier Guards in England. He leaves a widow and a youngson and daughter. Mr. Alfred R. Miller, treasurer of the Canadian Company, Limited, died on Sunday, April 28th,1918, at Hamilton. Ont., aged 43 years. Mr. Miller was bornin England, and removed to Canada with his parents at anearly age. His whole business life was virtually spent withthe Westinghouse interests in Canada, having entered theiremployment in his young manhood, about twenty years ago,and by his ability, industry and close applic
. Electrical news and engineering. iers, and later obtained a commission with the Gren-adier Guards in England. He leaves a widow and a youngson and daughter. Mr. Alfred R. Miller, treasurer of the Canadian Company, Limited, died on Sunday, April 28th,1918, at Hamilton. Ont., aged 43 years. Mr. Miller was bornin England, and removed to Canada with his parents at anearly age. His whole business life was virtually spent withthe Westinghouse interests in Canada, having entered theiremployment in his young manhood, about twenty years ago,and by his ability, industry and close application to business,progressed with the company until at the time of his deathhe occupied the responsible position of treasurer. endeared himself to a host of friends by his kindlydisposition and thoughtfulness for others. The Ferranti Electrical Company of Canada. Limited,announce a change in address of their Montreal office from704 Unity Building to Room 101, Southam Building, 128Bleury Street. THE ELECTRICAL NEWS 1, IMS. Costs and Accounting lor the Electrical Contractor-Co-operation of Manufacturers and WholesalersNeeded He the Poor Credit Risks At a time when the Toronto Electrical Contractors As-sociation is wrestling with the problem of establishing auniform system of accounting, our members will be en-couraged to know that the National Electrical ContractorsAssociation are wrestling with the same problem, equallysiezed of its importance and equally determined on a solu-tion. At the recent meeting in Detroit, which by the waywas attended by our president, Mr. K. A. Maclntyre, Mr. J. , Chairman of the National Committee on Costs andAccounting, after a thorough study of the subject, made thefollowing report. Mr. Sweeney outlined the work of theCredit and .\ccounting Committee as follows: To collect information on improved bookkeep-ing systems and methods of cost accounting,overhead, etc.; to improve the credit of mem-bers; to obtain information as to the c
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