IN MEMORIAM.

ALBERT E. LATIMER, former president of the Syracuse Chapter and former Institute Vice President, died February 3 at the age of 88. Mr. Latimer was Director of Taxes and Assistant Treasurer for Revere Copper & Brass Incorporated for 28 years. At Mr. Latimer's retirement dinner from Revere in 1976, company president William F. Collins delivered a speech that included the following remarks:

"As a concerned tax man, Al has not been content only to take part in the administration of the tax system. He has worked strenuously to improve it and to create a better tax climate...