MS-261
Edgar I. Gerhard Accounting & Comptroller Collection
INTRODUCTION
The Edgar I. Gerhard Accounting & Comptroller Collection was accessioned into the Piqua Public Library Archives and Special Collections on July 27, 2017 as a donation from Chris Henel and the Gerhard Estate. The collection is housed in two Hollinger boxes containing 63 files. The rights to these documents have been transferred to the Piqua Public Library and there are no known restrictions on the use of these materials by researchers or patrons of the library.
Edgar I. Gerhard was born January 13, 1902 in Washington Township, Montgomery County, Ohio. He was educated in the public schools of Dayton, Ohio and studied business management and accounting in various business schools. From 1922 to 1930 he worked in the offices of the General Motors divisions in Dayton. In 1930 he went to work as an accountant for Leland Electric Company in Springfield, Ohio. In 1944 he became the Comptroller of Leland Electric, a position he held until his forced resignation in August 1948. In 1949 he was hired as Vice President and General Manager of Meteor Motor Car Company and he remained in that position until after Meteor was purchased by Wayne Works, Inc. in January 1954. He resigned from Meteor on April 5, 1954. Following Meteor he became Chairman of the Piqua Chapter of the American Red Cross (city directory 1957). By 1959 (city directory) he had become the Piqua City Finance Director, a position he held until his death on July 21, 1970 at the age of 68.
SCOPE AND CONTENT
The Edgar I. Gerhard Accounting & Comptroller Collection is divided into the following seven series:
SERIES I: Personal Data Sheet / Resume – Box 1, File 1
SERIES II: Leland Electric Company, Dayton, Ohio – 1930-August 1948 – Box 1, Files 2-13
SERIES III: Resignation from Leland Electric – August-September 1948 – Box 1, Files 14-17
SERIES IV: Documents relating to Meteor Motor Car Company, 1949-1954 – Box 1, Files 18-24
SERIES V: Professional Activities of Edgar I. Gerhard – Box 1, Files 25-47 and Box 2, Files 1-2
SERIES VI: E. I. Gerhard Personal Activities – Box 2, Files 3-10
SERIES VII: Trips and Vacations – Box 2, Files 11-16
CONTAINER LIST
BOX 1
SERIES I: Personal Data Sheet / Resume
File
1 Personal Data Sheet, Edgar I. Gerhard – this five page resume which Mr. Gerhard filled out in late 1948. It includes a photograph, his education, his experience, his speeches and writings and his references. This document was created in 1948 after he left Leland Electric and was used to obtain to obtain his job at Meteor Motor Car Company.
SERIES II: Leland Electric Company, Dayton, Ohio – 1930-August 1948
File
2 Memo from W. E. Kraft, Treasurer, Leland Electric, dated April 3, 1930, stating that E. I. Gerhard has been appointed Chief Accountant. On the back of the memo is a handwritten note: “Employed by Leland Electric Co. 3/1/30, $275.00 per mo., appointed controller 3/1/44.”
3 [A] Transcript of Taxpayer’s Stock Record with the Leland Electric Co. – W. E. Kraft showing transactions beginning May 20, 1921 and ending September 30, 1931 (2 copies); [B] Letter from Fifth Third Union Trust Co., Cincinnati, showing the stock holdings by G. H. Leland and Hazel Z. Leland from December 31, 1929 through December 31, 1936.
4 Letter and Form 6, Securities and Exchange Commission – written by E. I. Gerhard, Controller, showing his ownership of 25 shares of commons stock on February 21, 1944 at the time he became controller and officer of Leland Electric.
5 Employee Directory, The Leland Electric Co., Dayton, Ohio, May 1, 1944.
6 Filing by E. I. Gerhard with the Securities and Exchange Commission, April & May 1945, showing changes in Gerhard’s stock ownership in the company.
7 Documents relating to the “Notice of Special Shareholders’ Meeting,” held on August 8, 1945 for the purpose of amending the Articles of Incorporation and approving a proposed preferred stock sale.
8 Documents written in September & October 1945: [A] Letter written to J. B. Clark concerning the condition of Leland Electric after the Special Shareholder’s Meeting of August 8, 1945; [B] Letter acknowledging Gerhard’s request to purchase 15 shares of the preferred stock authorized at the August 8th meeting; [C] Letter to Social Security Board concerning account status of Edgar I. Gerhard and Charlotte Beisel Ohmer.
9 Letter to Gerhard from W. F. Lisman, President of Leland Electric, authorizing Gerhard to receive an Annual Physical Examination and to contact Dr. Harold F. Koppe to set up the physical. The letter is dated February 18, 1948 and handwritten notes across the top indicate that an appointment was set up for May 8th, 1948.
10 Letter to Holders of Common Stock of Leland Electric Co. from W. F. Lisman in response to a threat of a hostile takeover attempt by a Mr. E. E. Monaghan. Letter dated March 11, 1948.
11 Letter to Gerhard requesting information on his holdings of Leland stock – as of June 10, 1948 Gerhard owned 105 shares of common stock.
12 Letter to Holders of Common Stock of Leland Electric Co., from W. F. Lisman, President & General Manager, describing the condition of Leland Electric at the end of the first 6 months of 1948. Attached to the letter is: [1] Consolidated Balance Sheet, June 30, 1948; [2] Consolidated Income Statement for the Six Months Ended June 30, 1948, showing a Net Loss of $89,423.94 on Total Income of $4,307,963.61; [3] Consolidated Surplus Statement for a period of six months ended June 30, 1948.
13 Letters of recommendation written by Gerhard for: Pfc. Eugene A. Ohmer, 3/1/1944; Lucille Van Pelt, 9/22/1945; William Hale, 5/21/1948; Carl Cole, 8/20/1948; Helen Kinsell, 8/20/1948; Edith Denny, 8/20/1948; Earl Barclay George.
SERIES III: Resignation from Leland Electric – August-September 1948
File
14 Letters of resignation, withdrawal and resignation: [1] August 20, 1948 letter to G. R. Gaskell and the Board of Directors tendering his resignation effective September 30, 1948; [2] personal letter to E. E. Monaghan (evidently a director of the company) asking to meet with him on September 15 before the September board meeting; [3] September 23, 1948 to W. F. Lisman, President withdrawing Gerhard’s resignation and asking to appear before the Board of Directors; [4] September 26, 1948 letter to W.F. Lisman, resubmitting Gerhard’s resignation effective September 30 since he was evidently denied the opportunity to appear before the Board; [5] October 26, 1948 letter from W. F. Lisman to Mr. Gerhard stating the Board felt it inadvisable to further discuss the matter with Mr. Gerhard and wishing him well in the future.
15 Letters from E. I. Gerhard to co-workers at Leland Electric dated August 24, 1948 assuming that they had been advised of his resignation and thanking them for their cooperation over the past 13 years. Also included are the letters of response from his co-workers.
16 Letters from E. I. Gerhard to company suppliers and other businessmen dated August 24, 1948 assuming that they had been advised of his resignation and thanking them for their cooperation over the past 13 years. Also included are the letters of response from these individuals.
17 Other communications to and from Leland Electric Co. October 1949-January 1952.
SERIES IV: Documents relating to Meteor Motor Car Company, 1949-1954
File
18 A general document outlining the productive capacity of Meteor Motor Car Company, its history and financial stability. This document was used as a part of an application for a defense contract during World War II.
19 Documents from 1949: [1] Notice dated January 31, 1949 announcing E. I. Gerhard as Controller of Meteor; [2] Notice dated March 3, 1949 announcing the appointment of E. I. Gerhard as Acting General Manager of Meteor; [3] Letter, July 15, 1949, to Mrs. Rose Cromer concerning her son-in-law, John Mong; [4] Letter, August 30, 1949, to Collector of Internal Revenue requesting a refund of over deduction of Social Security Tax for 1948 with attached claim forms; [5] Memorandum, September 9, 1949, to Ruth L. Meyer from E. I. Gerhard concerning roll back of office salaries; [6] Letter, October 17, 1949, from John C. Geyer announcing his resignation; [7] Accounting memo for expenses for the party for John C. Geyer, November 4, 1949; [8] Letter, November 23, 1949, to Frank O. Grasshoff, Dayton Journal-Herald, requesting an ad run for a new Plant Manager; [9] Letter and report, December 12 & 13, 1949, from the McBee Company, a research and consulting firm, on a “Proposed Plant Control System;” [10] A Christmas letter, December 21, 1949, from Edgar I. Gerhard, Vice President and General Manager. The letter was mailed to all Meteor Motor Car Company employees.
20 Documents from 1950: [1] Letter, January 30, 1950, to Gerhard announcing the quarterly Board of Directors meeting on February 14, 1950; [2] A series of communications between R. C. Longhurst, Manager – Commercial Department, Cadillac Motor Car Division, and E. I. Gerhard regarding the purchase of a model “6169” four door sedan for use by Mrs. Mamie Gerhard. The cost of the Cadillac automobile was $2,589.57 and was paid by personal check from Mr. Gerhard. These communications occurred between February 23 and April 4, 1950. [3] Letter, March 17, 1950, of recommendation for Mr. Herbert L. Schenck; [4] April 28, 1950, letter announcing the quarterly meeting of the Board of Directors; [5] Letter, June 30, 1950, to Douglas G. Lowles; [6] Letter, August 9, 1950, to Gerhard from V. P. Blair, Divisional Comptroller, GMC Truck & Coach Division, General Motors Corp.; [7] Letter, October 19, 1950 to Gerhard from W. W. Jones; [8] November 2, 1950, letter announcing the quarterly meeting of the Board of Directors.
21 Documents from 1951: [1] Four letters, January 8 & 9, 1951, from E. I Gerhard, Vice President and General Manager, to R. C. Longhurst, Cadillac Motor Car Division, ordering four Cadillac automobiles, one for Mr. Gerhard, one for John Bausch, one for Ralph Muter and one for Charles Upton; [2] Letter, January 26, 1951, announcing a change of date for the quarterly Board of Directors meeting; [3] Letter to L. L. Metz, February 19, 1951, from Gerhard which included a check for $2707.85 to cover payment for Gerhard’s Cadillac; [4] Letter, May 4, 1951, announcing the regular quarterly Board of Directors meeting; [5] Two reservation confirmation cards for a double room at The Palmer House in Chicago for June 23, 1951 for E. I. Gerhard, Meteor Motor Car Co.; [6] Letter, August 3, 1951, announcing the regular quarterly Board of Directors meeting; [7] Letter, August 6, 1951, to Louis S. Brooks; [8] Statement of The Meteor Motor Car Company, Period August 28, 1950 to September 2, 1951, including Balance Sheet, Surplus Earned and Income and Profit and Loss Statement; [9] Letter, November 2, 1951, announcing the regular quarterly Board of Directors meeting; [10] Memorandum, November 16, 1961, to Ralph Muter, Subject – Christmas Cards; Distributors and Customers; [11] Letter, November 19, 1951, to United States Stationery Co. concerning folding tables.
22 Documents from 1952: [1] Order form, January 21, 1952, for a model 62 Cadillac sedan for E. I. Gerhard; [2] Letter, February 1, 1952, announcing the regular quarterly Board of Directors meeting; [3] Letter, February 18, 1952, from A. H. Ellinger requesting a reference for a job from Edgar I. Gerhard; [4] Letter, February 27, 1952, to L. L. Metz, Cadillac Motor Car Division, to accompany a check for $3166.43 in payment for the 1952 Cadillac sedan; [5] Letter, April 10, 1952, to L. L. Metz, Cadillac Motor Car Division, regarding credit memos on three other Cadillac cars to be issued to Edgar I. Gerhard, Irene W. Upton and Ralph W. Muter; [6] Letter, May 2, 1952, announcing the regular quarterly Board of Directors meeting; [7] Letter and accompanying notes, May 22, 1952, to Harry T. Armington from E. I. Gerhard concerning a proposal to have Meteor manufacture and market the Boyer Fire Apparatus Units; [8] Letter, July 31, 1952, announcing the regular quarterly Board of Directors meeting; [9] A partial “Personal and Business Data” sheet with no name and a penciled date of August 13, 1952; [10] Letter, November 1, 1952, announcing the regular quarterly Board of Directors meeting; [11] Hand written memo to Ruth Meyer from E. I. Gerhard, December 1, 1952, concerning Christmas cards for company and customer distribution.
23 Documents from 1953: [1] Order form for a 1953 Cadillac model 6219 for Edgar I. Gerhard dated January 10, 1953; [2] Letter, January 12, 1953, to Mr. Albert E. Payne from E. I. Gerhard concerning the purchase of surplus government equipment; [3] Letter, January 30, 1953, announcing the regular quarterly Board of Directors meeting; [4] Letter, May 1, 1953, announcing the regular quarterly Board of Directors meeting. This letter was sent to Mr. Gerhard home address, 809 Mote Lane, Piqua; [5] Letter, May 27, 1953, from John H. Krupeany of the Cadillac Motor Car Division declining a job offer to work for Meteor as a Chief Engineer, letter sent to 809 Mote Lane; [6] Reply letter, June 2, 1953, to John H. Krupeany from I. E. Gerhard expressing disappointment at Krupeany’s decline of the job offer; [7] Letter, July 22, 1953, announcing the regular quarterly Board of Directors meeting; [8] Letter, October 5, 1953, to R. E. Hildebrand concerning is ill health and hoped for recovery. The letter also mentions health problems being suffered by Mr. Gerhard; [9] Letter, October 30, 1953, announcing the regular quarterly Board of Directors meeting. All three letters announcing board meetings from May 1 on were sent to the Gerhard home rather than to the Meteor office.
24 Documents from 1954: [1] Letter, February 1, 1954, to H. C. Longhurst, Manager, Commercial Department, Cadillac Motor Car Division, from E. I. Gerhard, Vice President and General Manager, Meteor Motor Car Co. Attached is an order (2 copies) for a 1954 Cadillac model 6219 automobile for Mr. Gerhard; [2] A copy for a letter. February 8, 1954, from Philip C. Ebeling of Pickrel, Schaeffer & Ebeling, Lawyers, to Stephen A. Mack, Attorney at Law. Attached is a legal opinion as to whether Wayne Works, Inc. was bound by the Union Contract negotiated by the C.I.O. union representing Meteor Motor Car workers. On January 5, 1954, Meteor Motor Car Co. was purchased by Wayne Works, Inc. [3] Letter, March 17, 1954, from Preston A. Boyd to E. I. Gerhard concerning the status of the transition between Meteor and Wayne Works and whether Mr. Boyd’s services would still be needed with the new company after his return from an extended illness; [4] Letter, March 19, 1954, from E. I. Gerhard to Preston A. Boyd in response to Boyd’s letter of March 17th. Gerhard describes the progress of the transition, states that he is still Vice President and General Manager of Meteor and tells Boyd that the need for his continued services with Wayne Works is an unknown at this point; [5] Letter, March 17, 1954, to Newton Glekel, Wayne Works, Inc., from E. I. Gerhard, responding to the request that Mr. Gerhard submit a write-up of his major duties as Vice President and General Manager of Meteor Motor Car. Attached to the letter are a number of report forms and an Organization Chart – Meteor Motor Car Company as of March 10, 1954; [6] Letter, May 13, 1954, from E. I. Gerhard to O. Ray Dawson in which Mr. Gerhard confirms his attendance at a dinner meeting on the following Tuesday; [7] Letter, April 5, 1954, from E. I. Gerhard to Edward J. Matthews, President, Miami Manufacturing Co. (the new corporate name for the Meteor Motor Car Division of Wayne Works, Inc.) in which Mr. Gerhard resigns from his position as Vice President and General Manager effective at the end of the day, April 5, 1954.
SERIES V: Professional Activities of Edgar I. Gerhard
File
25 Consulting and tax preparation work for Payne Tool and Engineering Company, Springfield, Ohio: [1] Letter, March 23, 1950, to Mrs. Lillian Payne suggesting she send an attached letter to the County Auditor requesting an extension for filing personal property tax returns; [2] Letter, April 20, 1950, to City of Springfield Commissioner of Taxation requesting four blank estimated business income tax return forms for 1950; [3] Letter, December 20, 1951, to City of Springfield Commissioner of Taxation requesting three sets of blank Estimated Springfield Income Tax forms for 1951; [4] Letter, January 2, 1952, Payne Tool & Engineering recording completed financial statements; [5] Letter, January 13, 1953, to Albert E. Payne, Payne Tool & Engineering Co., containing an amended declaration for income tax for the year 1952; [6] Letter, April 5, 1954, to Paul L. Westfall concerning questions about a 1952 Federal Income Tax Return Westfall filed for Albert Payne.
26 Financial Ratios – Etc.: a list of 17 financial ratios and sheets of instructions on how these are calculated.
27 Hypothetical examples of calculations for depreciation of assets
28 The National Cash Register Company, Chart of Accounts, Effective August 1, 1938, System of Numbering
29 Control of Profits in the Period Immediately Following the End of the European War: A resume of discussion meeting of Dayton Control, Controllers’ Institute of America; held at the Van Cleve Hotel, Dayton, Ohio, November 9, 1944
30 Exhibits Accompanying Talk: “Cost Requirements of a Competitive Economy,” by Howard C. Greer before the 25th Annual Convention, National Association of Cost Accountants, June 27, 1944
31 “Standard Costs as a Factor in the Rationalization of a Business Enterprise,” by Robert W. Peden, February 18, 1941
32 Excerption from “LIFO Makes the Grade” appearing in Business Week, January 3, 1948
33 “What is Accounting Accounting For - - Now?” Exhibits accompanying the address of William Blackie, June 21, 1948
34 “Budgetary Control” – a general discussion of budgets in managing and operating a Business
35 “Standard Budgets for Cost Control” by W. C. Barnes
36 Two copies and accompanying letters of a presentation by E. I. Gerhard to the Dayton Chapter of the Internal Auditors. The title is “Inventory and Scrap Control” and was presented in 1948
37 An analysis of the operations of Kurg-Kash Inc., Dayton, Ohio, and recommendations for needed adjustments – November 8, 1948
38 “Report on Questionnaire of Rate and Provisions in Union Agreements,” by The Joyce-Cridland Co., Dayton, Ohio, 1948
39 “Timed Production Control System,” 1944
40 “Duties and Responsibilities of the Controller – Controller Institute of America”
41 Magazine articles and flyers: [1] “Personal Notes About Controllers” with a note about E. I. Gerhard, president of the Dayton Control of the Controllers Institute of America; [2] “ Ratios – What They Tell Us” from Credit and Financial Management, February 1942; [3] “Exhibits to accompany address ‘Your Break-Even Point – Today and Tomorrow In the Distribution Field’” by John E. Hearst; [4] “Two Ways to make a Profit” from American Foundryman, April 1947; “Budgetary Control of Expense” from The Iron Age, August 10, 1939; [5] “R. R. Trubey – Man with a Plan” from Look, c. 1947
42 “Forty Plus” – 2 copies of a newsletter from and executive recruiting organization, May 31, 1949 and February 11, 1952, listing applicant qualifications.
43 Six job search letters stating qualifications which Edgar I. Gerhard sent to various professional organizations and individuals between August 20, 1948 and October 5, 1948
44 [1] “Balance Sheet” a newsletter from the Dayton Chapter of Controllers Institute of America – 4 issues dated July 1946, August 1946, February 17, 1948 and August 10, 1948. [2] “10th Anniversary 1939-1949” program for Dayton Control of Controllers Institute of America meeting on April 14, 1949. [3] Letter, April 12, 1948, from E. I. Gerhard to Hermann C. Miller declining in invitation to present a paper at the 10th Annual Institute of Accounting, [4] Miller’s letter in response, April 20, 1948. [5] Letter, July 20, 1948, to Hotel Commodore reserving a room for October 10-12, 1948 for E. I. Gerhard and Norton McGiffin, Jr. to attend the convention of the Controllers Institute of America.
45 Two sheets of financial data from General Motors and Frigidaire
46 Various blank accounting forms
47 A comic Annual Report
BOX 2
File
1 Collected accounting related booklets and brochures: [1] The Richest Many in Babylon Tells His System, by George S. Clason; [2] How Bib Is Your Job? A talk by Stanley C. Allyn; [3] Salary Rating Plan: Definitions of Factors for Rating Salaried Positions, National Metal Trades Association, 1941; [4] Job Rating: Definitions of the Factors Used in Rating Jobs, Hourly Rated Occupations, Third Edition, National Metal Trades Association; [5] The Master Electric Company Retirement Plan, Effective January 1, 1949
2 Collected accounting related booklets and brochures: [1] Better Protection, a new insurance plan designed for General Motors Men and Women, January 1948 – 2 copies; [2] Your Retirement Plan, Minneapolis Honeywell, January 1948; Strain Ratio Method of Working Capital Control, by Charles L. Keller; [4] Dun’s Review, May 1947
SERIES VI: E. I. Gerhard Personal Activities
File
3 Church communications: Mr. Gerhard was an active member of the Evangelical and Reformed Church both in Dayton and in Piqua. The following are letters from his files: [1] December 5, 1949, to Rev. George Sonneborn, Central Evangelical & Reformed Church, Dayton, Ohio, Mr. Gerhard’s resignation as an Elder of the Consistory; [2] October 30, 1950, to Judge Paul Sherer, Dayton, OH, confirming Judge Sherer’s speaking engagement to mixed adult classes on Sunday evening, November 5, 1950; [3] June 20, 1952, to E. I. Gerhard, from The Manufacturers’ Appraisal Company concerning the company’s offer to appraise the value of the First Evangelical and Reformed Church, Piqua, Ohio; [4] June 23, 1952, Gerhard’s reply to Manufacturers’ Appraisal Co. stating that the church board had as yet taken no action; [5] June 25, 1952, response to Gerhard’s letter of June 23 expressing hope for Church Board acting in the future; [6] September 23, 1953, to Robert P. Fite, Attorney-at-Law – Mr. Gerhard is asking for an opinion as to whether the church should carry liability insurance or not; [7] March 26, 1954, to Mrs. B. Earl Murphy, Clerk, Piqua Baptist Church, from E. I. Gerhard, President, Consistory, enclosing a letter of dismissal for Mrs. Flavil Pollock for purpose of her joining Piqua Baptist; [8] March 26, 1954, to Piqua Baptist Church, for the purpose of transferring the membership of Floyd Wenrick to Piqua Baptist.
4 Employment applications and responses sent and received by E. I. Gerhard between September 2, 1948 and December 3, 1948
5 A chain letter in support of the re-election of Sen. Robert A. Taft of Ohio: [1] January 12, 1950, the chain letter; [2] January 19, 1950, the chain letter mailed to 10 people under Gerhard name on Meteor Motor Car stationery; [3] January 27, 1950, E. I. Gerhard’s response enclosing the requested $1; [4] chain letter returned by I. H. Jones of Winters National Bank.
6 Change of address letters and lists of people and businesses to whom they should be sent.
7 Letters to various insurance companies concerning Gerhard family personal automobile and liability insurance.
8 A handwritten “Forecast of Business Required to Justify Investment of $65,000 in an International Harvester Dealership.”
9 [1] June 13, 1921, last will and testament of Nelle Z. Clark; [2] a blank typewritten “Last Will and Testament;” [3] an unsigned formal Last Will and Testament of Edgar I. Gerhard made out in September 1932 but never signed, witnessed, nor a specific date entered; [4] a photograph cut from a larger photo – the photo is of Edgar I. Gerhard and on the back is written, “Annual meeting Dayton Control Controller’s meeting, June 7, 1949.
10 Miscellaneous letters involving personal business, friends, furniture orders, automobile orders, Lions Club, Controller’s Club and responses to various questions.
SERIES VII: Trips and Vacations
File
11 Letter, June 9, 1947, to Continental Oil Company requesting a “Touraide” driving directions to Seattle, Washington by way of Denver and Salt Lake City and returning by way of Lake Louise, Yellowstone National Park and the Black Hills of South Dakota.
12 Maps collected for a 1955 driving vacation to Florida: [1] American Automobile Association (AAA) Southeastern States map; [2] Gulf Oil Company Florida Tourgide Vacation map; [3] Texaco Alabama-Georgia with Florida-South Carolina map; [4] Sinclair Oil Company Florida map.
13 Pamphlets, brochures, post cards from Tampa, St. Petersburg, Clearwater, Sulpher Springs collected during a 1955 Florida vacation.
14 Pamphlets, brochures, post cards from Winter Haven, Cypress Gardens, Lake Wales collected during a 1955 Florida vacation.
15 Pamphlets and maps from De Land and Silver Springs collected during a 1955 Florida vacation.
16 Post card collected during a 1955 driving vacation from Piqua to Florida (3)