1. On failure of defendant to respond to an order to file an account a master may permit plaintiffs to engage accountants to go over defendants accounts and plaintiff may assess the costs of this accounting against defendant.

2. The master did not err in computing the allowance to defendant on the item of interest on its investment in its plant on the basis of a liberal appraised value of the plant instead of on defendants actual investment.

3. In allocating that part of the interest on a plant used for both mixers and scales, which the mixer business should bear, held that the proportionate factory overhead on each is a satisfactory basis.

4. In determining what proportion of the profits in manufacturing a machine are due to the infringing parts all the profits which can be shown to be due to the noninfringing parts should be deducted and defendant charged with the remaining profits.

1. Charging defendant with plaintiffs cost for accounting is justified here only as "the cost to the plaintiff of curing defendants default" since there is no attempt in his case to obtain damages.

The master could appoint an accountant for the plaintiff and the court did not find therefore that the master was exceeding his powers in permitting the plaintiff to appoint an accountant. However this practice is apparently disapproved in Merrill Soule Co. vs. Powdered Milk Co. of America 7 F. (2nd) 297.

The reason for requiring a determination as to the reasonableness of the accountants charges is obvious, since there is here an excellent opportunity for the plaintiff to run up excessive costs against the defendant.

Plaintiff may not charge for time of accountants spent in testifying because the accountants receive separate pay as witnesses.

In considering the reasonableness of the bill for accounting it is interesting to note that it amounts to $52,500 or nearly one fifth of the defendants total profits on the mixer business during the infringing period, and that this fact elicits no comment from the court.

FREDERICK W. WINTER.

Mr. Frederick W. Winter, a prominent member of the Pittsburgh Patent Bar, died in that city December 6, 1925, at the age of sixty years. He was a member of the firm of Winter, Brown and Critchlow, having an extensive litigation practice in patent causes. Prior to this association he was a member of the firm of Kay, Totten and Winter.

Mr. Winter had a large circle of friends and acquaintances in the Patent Office as he was a graduate of the Examing Corps.

He entered the Office as fourth assistant examiner May 6, 1890, and through natural ability and studiousness advanced rapidly through the grades, achieving his appointment as Principal Examiner on November 26, 1895, a record almost unique. He was in charge of Div. 13 until April 20, 1898, when he was placed in charge of Div. 16, where he remained until he resigned on March 28, 1900 to go to Pittsburgh.

While Principal Examiner it will be remembered he, associated with the late Mr. C. C. Stauffer, represented the Patent Office in the celebrated case In re John Wedderburn and John Wedderburn & Co.

Mr. Winter left a wife and two daughters, one of whom is married.

ROBERT D. TOTTEN.

After a long illness, Mr. Robert D. Totten died at his home in Pittsburgh, Pennsylvania, on December 14th, 1925.

Mr. Totten was born in Pittsburgh on August 1st, 1866, graduated from Princeton University in 1886 with the Degree of Bachelor of Arts and was admitted to the Pennsylvania Bar in 1889. Thereafter he entered into the practice of patent law with the late James I. Kay, under the firm name of Kay & Totten of which the firm Kay, Totten & Martin is a successor.

He was a member of the Patent Law Association of

Pittsburgh, as well as of the Pennsylvania and Allegheny County (Pa.) Bar Associations. His loss is a matter of keen regret to friends and associates to whom he became endeared through his many kindly acts and natural courtesy.

OF GENERAL AND PERSONAL INTEREST.

Mr. Richard S. Shreve, Jr., a junior patent examiner in Division 5, resigned December 15, 1925. Mr. Shreve was appointed May 1, 1923, from Virginia, and has been examining Class 56, Harvesters. Mr. Shreve has taken the degree of B. S. and M. E. at the George Washington University, and is going with Watson, Coit, Morse and Grindle of this City.

Mr. Leon B. Habecker, a junior patent examiner in Division 22, resigned December 31, 1925. Mr. Habecker was appointed July 16, 1922, from New York, and has been examining Classes 89 and 42, Ordnance and Firearms. Mr. Habecker, who is a graduate of the Rensselaer Polytechnic Institute with the degree of M. E., is going into engineering work in Sandusky, Ohio.

Mr. Wm. P. Epperson, a junior patent examiner in Division 32, resigned December 17, 1925. Mr. Epperson was appointed October 1, 1923, from Missouri, and has been examining Classes 257 and 261, Heat Exchange and Gas and Liquid Contact. Mr. Epperson has taken the degree of B. S. in Chemical Engineering at George Washington University. He is leaving to go with the firm of Marechal and Fehr, of Dayton, Ohio, as assistant patent solicitor.

Mr. David J. Bonett, of New York, a junior patent examiner in Division 5, resigned December 31, 1925. Mr. Bonett was appointed Sept. 4, 1923, and has been examining Class 56, Harvesters. He has the degree of B. S. and M. E. from the College of the City of New York, and has had one and one-half years at the George Washington Law School. Mr. Bonett is going to practice patent law with Mr. Stickney in New York City.

Mr. David E. Hartshorn, an assistant examiner in Division 5, resigned January 4, 1926. Mr. Hartshorn was appointed July 6, 1921, from Connecticut, and has been examining Classes 84 and 274, Musical Instruments and Phonographs. He has taken the degree of B. S. and LL. B. from the Worcester Polytechnic Institute and George Washington University, respectively, and is going with Stockbridge & Borst, New York City.

Mr. W. F. Weigester, an assistant examiner in Division 52, resigned January 6, 1926. Mr. Weigester, who was appointed April 27, 1921, from Pennsylvania, was examining Class 287, Rod Joints and Couplings. He has taken the degree of B. C. and LL. B. from the Penna. State University and the George Washington University, respectively, and is going with the U. S. Rubber Co., New York City.

Mr. Geoffrey Knight, who was appointed June 7, 1924, from the District of Columbia, as a temporary junior examiner, resigned December 31, 1925. Mr. Knight was assigned to Division 11 and has been examining Classes 36 and 12, Shoe and Shoe Machinery. He is a graduate from Cornell University with the degree of B. S. and is going with Knight Bros. of this City.

PATENT OFFICE SOCIETY ELECTION.

Results of Election held January 27, 1926.
President: Emerson Stringham.

Vice-President: R. E. Adams.

Secretary: V. I. Richard.

Treasurer: C. C. Pidgeon.

Executive Committee:

Higher than Associate: C. H. Shaffer, G. P. Tucker.、
Associate Examiner: E. R. Cole, M. L. Whitney.
Assistant Examiner: R. J. Eisinger, H. E. Waite.
Junior Examiner: T. A. O'Brien, F. A. Selbe.
Other than Examiner: M. O. Price.