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Law Offices
Darrow, Smith, Cronson & Smith

Clarence Darrow
William W. Smith
Berthold A. Cronson
Milton D. Smith
William L. Carlin

Chicago Temple Building
77 W. Washington Street
Telephone Central 4151
Chicago

Jan 1st

Dear Paul

     The B & O is for you.  It doesnt mean that I am not so well.  I have intended for a long time to divide my stuff (most of it) in advance and save inheritance taxes, and also all the trouble that is [incident ?] to fixing up the title to stock in other states.  I have had the same thing done with 100 shares of Chrysler preferred to Ruby & 100 Ind. Standard Oil.  Shall send you some more when I get back.  Of course you can send me the Div. if you
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want, but I fancy I wont need them either[.]

Always

C.S.D.