NATIONAL RECOVERY ADIiIISTRATIOU


 ".i-shin. -;ton, D. C.

EIEORA!DUM June 1, 1934

To: Miss Robinson

From: Iir. F.-irnsvorth

Subject: Virginia Art Goods Studio, Inc.

 The Virginia Art Studios filed --ith the AdLtinistrntion a petition
for exemption from certain Provisions of the Lidies Hqndbeg Code
pursuant to the terms of the Exe-cutive Ord-er of July IF, Tnese people,
I understand, had one or nore cunf t_'caces :-ith I1r. P.oscnblhtt, with
the result that 1Hr. Rosenblatt infor:ned them tn-t it -ould be unnecessary
for them to anr-ear at the Puclic Hc'riiip, and tnat the filing of
briefs would be sufficient.

 The Hearinr was held on a numb-r of otrir-r similar petitions on
May 7, and at that time- the bri-efs -ile- L.' this concern cere entered
into the record. Tnese orie-: .=.ont ine.-: -utcn nce s'r inforn-tion,
but most of it '.7r-C of a mn"-e or lez ,,n-.'-'?l si't. 3?fz3-e renft-rinF.-
a final decision on the irv'tt-r, certain ot'e-r infjrnation ':Ras .-'uitp
necessary. If the netitioncr h-Cd 'been rr .se:it t the Hearin_'-, this
information could have been elicited b;' direct .uestionin-. Since
this is not the crse, it '7w*s necessary to u;eclire it u.v corres :'oicence.

 Attached herewith is a copy of" the? letter, *.atc1 *. 11, -ent
to this firm Teouestin. further infturmatiLun. To dite no .cno'.vled 7.ent
of tnis has been received.

 I understand ti.-t tiese 0.eole o0J' c- to t'.5is au':s i.m.nn.ire on
the ground that it '-'ould rerui-*e t-o w4e'i-s in" sti nation ,;" a
certified nublic r.ccountant. A stuQ-' o' t,.ec "-ue.,t in:, I thik, '-ill
show thrt.t this is not ent irel;/ tiLe crsu. It is su'c1icent to rfnl..7rr
the first three questions by leane:s of ar'.)ro--im--t"-:o:vr. Qu.-stions 4
through in certainly do not rerui e th-, -.-,itncr of n accountant.
A quick glance at payroll records 'l.ould be sufficient to ans-'-r ,?ll of
them.

 The most inmortant oucstions are iHos. 11, 12, ani 13; -or the'-c
a fairly exact ans'-7er is necess-iry, and it is conceiv.L le tn..t :aviccs
of an accountant might be necessary. c:,ot firms, ho-rcver, secure teICse
figures in the ordinary course of L'isinCSezz marnia-eement.

 Questions 14, 15, and 16, o0 course, 6o not require t1l- assistr.nces
of an accountant.

 13 ... P. .
 ;... P. Farns'7orth


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