bankers Instead of attending Bankers' Conventions, they perhpas should attend conventions of physi cists. chemists, and other scientists. Instead of taking the advice o f other bankers who are remembering 1929, they should perhaps ask the advice of those who are looking into the future rather than the past If you ask some bankers fo rin vestment advice, they look up the company in an investment manual and study only its balance sheets and earnings statements. They ask to see the accountant's audit. Yet, accountants are only students of the past Their business is to make autopsies. — not forecasts. Accoun tants may be classified as '‘under takers.''—not as “doctors." Officers of Banks In my humble judgment, the president of a bank should be a graduate of some highly pro/es sional school, such as the Massa

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