The Eugene guard., April 11, 1925, Image 9

Evening, April 11, 1925
THE EUGENE GUAED
Page Nina
I M ,T.k-.r rn
ifML' III i v sr. 14 111 llVMI
V - -
; JkUpn made a trip to
' ) Mra, JI"tm -'r t .
1 -n.r.
Haskell of Eugene ha.
V" Paliner house on A
Tlirini executive 'ec"ta7
to Wendl.og aft-
Cobb waa
i-1" ..; Kpiiiar ftrnoon
i the curoins, "
. n. rcr (enlr of an aulo-
1, drive" oj . ,
H. in aot aeriously hurt,
!(Bfc " . i :.. K... wsa
E .. go ClltS 01 oral-. ....
unconscious b7 ,mPact wuh
l?r Kicliardson motored to Lins
r j.. ,tnrninz io the eve-
H(ttlWji -
I HDoritJ, Sprmgrieio pruycri,
L, lad former resident of this
I" k tack fro"1 san
f:., hi, (rieada. Accormni 10 ui
plana will probacy remain
.il Inn 1.
J-Iran Unlber, Mrs. Lee
Siud Mri. Mary C. Ma.lU have
, .-.-j .lacfltuB to the conven-
.i h. llebekah lodge held ill
Ljii lit;
Jt J)(D W""u -.-.-.
..... Thnmaiv mornlna' at
trifle Christian hospital in En-
'i ai Mrs. Harrj W. Whitney
snored from r''"0 nd A treet"
.v... .nj 5. Afreets.
n. w.l Hooth-Kelly aawmlU hii
liiifd tie lovernment contract to
Jj 3148 feet of lumtier according
uj ...on..!. h them on April S.
LrdJt( to word received from R.
Slillij of Kujone, toiesc super-
CRESWELL
CBESffEU AprU LL (Special)
-Council met in adjourned meeting
i Thurida night and an amendment
:i mxit to ordinance No. W which
tit palled, repealing the old ordi-
Latt. Major TraviUion declared
:iriij, April 23rd aa cleanup day
.lireoueit la made that all refuse
t luraed or placed in aacka to be
.. n toe curb.
Ill U ti. K.'l enjoyed a pleasant
tnioi with Mrs. W. P. Cavcnea,
xjiUmenliug her duugbler, Mrs. Sa
, and her frieud, Mrs. Smith of
-adleloD. A covered dish supper was
."jJid. 1
lira Saling and Mrs. Smith of Pen
m and Mrs. W. F. Caveness mo
rtd to Hoieburg Wednesday,
ii Creiwell Fruit Growers bank
'4 the quarterly meeting in the
:Dk U'edoeaday night. C. D. Borer
i & 1). Hrundage of Eugene were
'Kit. Iho conditions of the bank
found to be excellent.
Uiil Edith iinere arrived home
a Portland Thursday, having just
wind fruo i severe attack of the
j.
A doits new'books were donated
til puolic library Fridar a lift of
n. Kicoardson.
"illilm McUaniel of Eugene la
'Jiof tin Kaater vacation with
' d Mri. Kali.li Stone.
M llarirette Odmurk of Eugene
ruu tee f.aster vacation with
r rouain Uiella Maarnueu.
Ibl two cooking class divisions met
'radii at the home of .Mrs. llol
soaiod Mias Zdla Steele, who is a
i Konoroics instructor, gave a
o on setting the table.
n third end fourth grades enjoy
UMiier egg hunt at the home of
telcher, Mibi Ziniker, Friday
iraoon.
Ill Junior endeavor society of the
"OJtenaa church mtt IVi.lo.
n at the home of Helen Maar-
"rc, Cooley sold his ranch east
to John Drove, ( Cottage
JJ; ' Methodi,, Ail, 10,ie
, work injoyed a birthday cake
, ""7, March i April. Mrs. I
nWi, only "e hsvinS !
HlDDTCTinn i
ilARRlcm.rw. .
Wu aa. . "-(Spectal)
Mt i. S' ?' T""rial and
-Z '. Lf'J'" Motor compun,
'wb(; ; on ,ho s",i"'
riM,!, ma,i ' have all
Path,, Zl " ""'P'""! be
, tr tfse gouth . .
la strongly recommended by Mayor
McAfeo and the counciJ approves.
Soma engineering work will be neces
sary be-fore plana can be made. Coun
cilman Larson has tendered his res
ignation (or the "reason he hasn't the.
tiino to spar to do the committee
work which will be necessary thia sea
son. t
Andrew F. Lamb, aged about 71,
died In Eugene Saturday. He baa long
been a resident oi thia vicinity soutb
eaet of town and had many friends
and acquaintances. Funeral services
were held Monday, Interment being In
Laurel 11111 cemetery. Deceased is
survived by his widow, "live sons and
five daughters: Mrs. A. Bnodgrasa,
Mrs. 3. Andrews, Mrs. T. G. Kieth,
Cottonwood, Ida., Mrs. R. Q. Biiggs,
Marcola; Fred, Lionel, Otto, Zenal
and Guy, all near home.
John J. Cramer went to Portland
last Friday on buainesm for a fo,
days.
Miss Anna Cornlep of Eugene wss
here Sunday visiting her parents east
of town.
The Odd Fellows band concert held
here Wednesday evening at the Rialto
Was a treat Rll.r.fna. Tha nn.aw. ...
given in behalf of tbe local high school
on-iiesira. aoouc ar.ou was received
by each organization.
Tom Stephens is borne from Glen
brook suffering from a broken rib,
which resulted from a stumble.
Mr. and Mrs. L. J. Schola of Cot
tage Grove. Mrs. P.lmi wnnjlann .f
Drain and her brother Raymond
ocnoix oi Eugene, were visitors over
Sunday at tbe F. M. Woodson home.
A aocial dance unit aa
given by the members of the Artisan
looge last rntlay evening at the
Woodman hall. A moat delightful v.
ning was enjoyed and they came out
4u io me gooa. jLne amount is going
to building fund. It Is planned to
give several invitation danc
other week. .
the Job of ctrryiof the mail between
Lue poicoiiic ana depot.
-tr - MUtjiuv
attending a mttetlnc of chief operators.
GAOrrft J. Wilh film Vina caivwa..
from his recent ilineaa and la again
caning up ma dutiea at the bank. '
Mri. Jewett and damrhtAr f
Grace Smith, hare returned from
v. enaiing to reside here tola aummer.
Mr. and Mrs. A, J. Sweet arrived
frOUl Pomona. PnT. Tllaarlnv Than
were resident! here about eight years
ago in tna 1. it. OberrUi Home.
I
Resigns A.
Post !
9'
rV
Fredorlck Roy Martin, general man
ager of the Associated Press, -haa
rosigned his post, to take effect April
21. He will enter business.
tend the bouglaa county Rebecca con
vention. Mr. and Mrs. Harvey Taylor left
Frid.-iy for Portland to consult a
specialist about Mrs. Taylor'a eyes.
The I'resbyterian choir will give
their Easter cantata Sunday evening
t 5 o'clock.
I COTTAGE GROVE
COTTAGE GROVE, AprU 11.
(Special). At the meeting Thuraday
night of the American legion auxiliary,
it waa decided to have a program and
dance at the armory April 18 for tho
benefit of the park playground. Tho
auxiliary haa increased ita member
ship 108 per cent in the recent con
test. "Uncle" Robert Veatch, who ia 82
years old, is seriously ill His son,
Henry wa called home from Portland
Friday,
Tbe Cottage Grore high school
baseball team went to Junction City
Friday to play their first game with
the Junction City team.
William Landea underwent an op
eration last Tuesday for the removal
of a growth in his throat.
Mrs. Neno Perinl and daughter Miss
Ethel Powell who teaches in the Roue
City park school in Portland waa met
Friday morning by Mrs. Perini's other
daughter, Mrs. Herman Miller and son
Kenneth and taken to the Miller home
in Iiorane for the Easter holidays.
The Walden Sunday school will
have a picnic dinner Easter Sunday.
Mrs. Ralph Aubrey and son Law
rence who have been visiting her
mother-in'law, Mrs. Melissa Aubrey,
left Friday for Hepner to visit her
mother. Mm, Harriett Baird. '
Mri. W. W. Thackara on the Lon
don road suffered a stroke of para
lysis Thursday afternoon.
Miss Geneva Kline is home for Eas
ter vacation.
R. N. Vinson, who ship evergreens
to different places nit over the United
States, says he has not enough to
supply the demands for them.
Miss Helen ltreedlove had an Blas
ter ppf hunt at her school at Walden
Fridny.
Mitrs Irene Dennla came from Port
lond Fridny to upend the Kaater vaca
tion witb her friends, "Mr. and Mrs.
Charles S. Unit
Mr. and Mrs. W. J. McCumber
weot to Drain Friday for the East or
vacation.
Miss nncel Kerr came Friday from
Portland to spend Easter vacation
with her brother, John Kerr, of
Mo it by creek.
All the O. A. C. students. Xorvnl
Armes, Jack H eager, Hex Wheeler,
Goorge Pamewood and Hazel Fuheror
are home for Easter vacation.
Mr. and Mrs. W. U Hatch with
Mrs. J. Q. Willits and Mrs. Rone Cnr
rin motored to Roseburg FTiday to at-
JUNCTION CITY
JUNCTION CITY, April 11. (Spe
cial) Alta M. Ktock, chief operator
of the Junction City telephone office,
spent Thursday and Friday in Eugene
attending the chief operators conference.
Dr. and Mrs. Olcott have returned
from an extended viait in eaBtern
Oregon. Their daughter returned
home with them.
Mr. and Mrs. Steels bare purchas
ed the 8am Cox property on Kalina
street.
Mr. and Mrs. 'Wayne Robertson and
family are movng are moving to the
newly completed Horton residence on
Qreenwood street
Mrs. Dork and son Charlie left for
a short visit with Mrs. Dark's brother
in Corvallia.
The local Sunday schools are all
planning programs for their morning
and evening services in commemora
tion of Eaater day.
William N. Jensen has resigned as
manager of the former's cooperative
warehouse.
The Junction City Typewriting
team which entered in the contest
held in Eugene Thursday came out
with third place. Those who made the
trip were Mrs. Glen Stroma, Hazel
Agee, Fran kie Taylor, Francia Par
ker nnd Fay Fishell.
Mrs. Helen Leekley and children
of North Bend and Alfred Valk of
Marahfleld are visiting their slater,
Mra,- Herbert Johnson.
daughter Bessie Hackelmon of Eu
gens are visiting at the home of ber
parents, Mr. and Mra. John Gould.
Mra. Allie Whiliatone and son Cur
tis Heater of California are viaiting
a few days at the home of tbelr par
ents, Mr. and Mrs. John Gould. '
The Community Ladies' aid will
have a show at the Mori ball Tues
day evening, April 14.
LONE FINE
X
LONE PINE, April 11. (Special).
The Lone Pine sewing circle met
with Mrs. Emett Howard Thursday
afternoon. The afternoon was spent
in piece in g a quilt for tbe hostess.
Rolicall was answered with an Easter
verse. Easter being so near, tbe Eas
ter scheme was carried out in decora
tions and Eaater favors were served
on each tray. After a very pleasant
afternoon the hostess assisted by her
two daughters, Neta and Elnort and
Marjorie McDonald served a four
course lunch to visitors Mrs. Jones,
Mrs. Ross, Miss Ruyle Rots, Mrs. J.
Baker, Mrs. LeVore, members Mrs,
Bruce, Mrs, Iindley, Mrs. Taylor and
daughters Mary, Katherine and Bettie
Jene, Mrs. F. Rice, Mra. Albert Dale
and daughter Alberto, Mrs. Brown,
Mrs. Las sin, Mrs. Brisbaine, Mrs.
tichrenk and daughters Shirley Jeana
and Norma Lucille, Mrs. Builder back
and daughter June Louisa and son
Milton, Mrs. Smith and daughter Leo
ne and Neta Howard, Marjorie Mc
Donald, E In ore Howard and the hos
tess, Mra. Howard. Next meeting will
b with Mrs. Ed Iindley, May 14.
Next meeting roll call will be ans
wered with a current event.
today and Virgil Frost visited their
parents in Alvadore Sunday.
James Lamb was injured Sunday
while climbing a tree, fixing the tele
phone wire.
There will be a play (Flying High)
held at the Elmira high school Satur
day, AprU 11, by the sophomore class.
Pacific Highway
To be Kept Open
HARRISBURO, April 11. (Spe
cial.) A rumor was current the
first of the week that the old
highway leading to Junction City
from the ferry would Boon be clos
ed to traffic Local business men
at ones took the matter before
the Linn County court and per
sonal Inspection of .the detours was
made by Commissioner Hums, who
Is satisfied that the road can stay
open during the entire construction
p-rlod of paving on the Pacific
Highway between hero and Junc
tion City. The move to close the
road, it la understood, waa sug
gested by the contractor who is
to do the paving. Naturally traf
f'c over the highway itself would
; Interfere with the progress of the
work, however except for a short
distance near the ferry, traffic
can be handled without going over
any part of the regular highway
and with this detour It would be
more convenient for tourist traffic
to cr,oss by the ferry and to take
the weBt side route if any Linn
county towns -were in their Itinerary.
of speed It la possible that the
first pouring of cement will Login
next week. Progress In every vr'f
is satisfactory, according to Fore
man Duff, in a short time the
derrick on the west side, which
Is decking the trestle that waa
completed a few days ago, will be
tree to be used on the pier t that
end of the bridge. The big five
ton driver, which drove the piling
for the middle pier Is at the bct
tom of the river.
Loan Sharks Face
Effective Control
Consolidation of
Schools Discussed
HARRISBURO. Anrll 11
clal.) The Question of creating a
consolidated high school district
and erecting a new high school
building In Harrisburg will be dis
cussed at a mass meeting ,o be
held at the school house next Tu
esday evening. Superintendent
Weber, of the local school, will
explain the law, the steps neces
sary and the benefit to the town
and community. Meetings have
been held In several of the rural
districts and plan Is generallyl ap
proved. Meetings In the remaining
districts which are being consldr
ed in the consolidation will be
held next week.
LONDON, April 1L (P Money
lenders, who, have hitherto charged
interest r.n?in. from a un rn ..v.m)
I hundred per cent, are in for a con
siderable reduction in their gains if a
bill Introduced into the house of lords
by Lord Carson becames law.
Thia propoaes that the rate, of in
terest charged shall not exceed 15
per cent unless the lender proves a
higher charge la not excessive, and
that the transaction waa in all cir
cumstances beneficial to the borrower.
On loans not exceeding $100, interest
is not to be" more than 10 per cent per
annum. All loan documents must
specify the amount actually advanced
and the intercut charged. 4
Mrs. Philip Numbers
Of Grove is Dead
COTTAGE OROVH. April
(Special). Mrs. Clarissa Harper
Numbers, who died here Thursday,
April t, was born In Adams county,
Illinois, April 4, 1840. She celebrated
her 85th birbhdny .last Sunda at the
home of her son Robert Lackey. She
crossed the plains with her parents,
Andrew and Eliza Harper In 1844
and settled at JHillsboro, Ore., and
had lived in this state for bO years.
She married Hamilum lackey Novem
ber 12, ISM. Nine children were bora
to this union, f-ur of whom are liv
ing: Mrs. Belle Guer of Kuie, Wash., '
Mrs. Emma Turpiu of Cottage Grove,
Itobert K. Lackey of Cottage Grove,
and Mrs. Uattie Beta of Sau Jose,
CaL She leavas ten grandchildren,
10 great grandchildren,, and two
great-great-grandcljildreo.
Her husband, Hamilton Lackey died
in 1S73 and she married I'hilip Num
bers the following year, Mr. Numbers
died in 1U03 and xUe has since made
her home with her son. Robert IS.
Lackey, where she died.
The funeral will bo held today from
the Mills chapel at 2:30 p. m.. Rev,'
A. J. Adams officiating. Mrs. Num
bers was a member of tbe Church of
Cbrrst of London.
Mrs. Ethel Johnson
Of Veneta is Dead
Mrs. Ethel O. , Johnson, 80, of
Veneta. died yesterday at the Pacific
Christian hospital
She is survived 'by a widower,
Tracey William Johnson, a son, Mer
rill Tracey Jobnson, and leveral bro
thers and syiters In the east. The
body Is at Branstetter's chapel, await
ing arrangements.
ELMIKA
4
JUNCTION CITY, April 9. (Spe
cial) Mr. and Mrs. Harry Sherman
of Dayton apent Sunday here visiting
Mrs. Sherman's father. A. C. Detmer
ing. Mr. Detmering enjoyed a visit
from bis brother, Albert Sunday.
Mr. and Mra. Steels returned to
Junction City from Southern Califor
nia where they spent the winter.
Mrs. Clarence Pitney and sons
have returned from a two weeks visit
with her parents at Clatakanle.
Mrs. Ed T. Blakley and son How
ard of Cottage Grove visited Wednes
day night with Mra. J. R. Hughs.
W. J. Browning of Salem waa a
visitor today conferring with officers
of the local W. O. W. in regard to a
carnival and attractions for their an
nual W. O. W. picnic to be held the
latter part of May. Tbe lodge entered
into a contract with Mr. Browning
who will furnish merry-go-round, one
I erris wheel, one whip, two shows and
several concessions.
NOTI
NOTI, AprU 11. (Special). Fu
neral services for Mrs. Frank Deedon
were held at the Presbyterian church
here Tuesday at 2 o'clock. She was
laid to rnt In the Bailor cemetery.
Besides ber husband, Frank Deedoa,
aha leaves one daughter, Leon a
Deedon, and five sons, Virgil, Guy,
Amile, Francis and Baby Billy and a
futher, Albert Bennett and two bro
thers, Charles and Elmer of NotL and
one slater, Mrs, M. J. Baker of Ohio.
The Community Ladies' aid will
meet at the home of Mrs. Ksx Al
lingham April 15.
Mrs. Darwin Lnrge went last week
to Spokane on a visit.
Mr. and Mrs. II. B. Rice made busi
ness trip to Eugene Wednesday.
Mr. aud Mrs. Eugene Christian are
leaving for their home In California.
They hnve been visiting his brother,
Roy Christian.
Mrs. Bessie MacLachlern and little
KLMIRA, AprU 1L (Special),
Tbe Elmira grange has sent for
several different copies of plans and
is planning on giving an entertainment
in the ear future. .
Harold Josyln hae moved to Eu
gene. Miss Edith Halladay, Clarence Hal-
Harrisburg: Bridge
Work Progressing
HARRISBURO, April 11. (Spe
cial.) Two shifts from 6 a. m. to
8:80 p. m. are now at work driv
ing the piling In the bottom of
the excavation for the east side
pier of the bridge. Thursday
morning 18 pilings were driven
which Is about a third of the num
ber required. At the present rate
Charter No. 87
Reserve District No. 12
Report of Condition of the
10.
BANK OF COMMERCE
At Eugene, in the State of Oregon, at the close of business
on April 6, 182S
RESOURCES
Loans and discounts. Including rediscount
shown In Items 29 and 30, it any
U. 8. government securities owned, In
cluding those Bhown in Items 80 and
86, lit any
Other bonds, warrants and securities.
Including foreign government, Btate, mu
nicipal, corporation, etc.. Including those
shown In Items 80 and 85, It any
Banking house, '560,000.00; furniture and
fixtures, 87,400.00
(ab) Cash on hand is vault and due frdm
banks, ban! rs . and truBt companies
designated and approved reserve agents
of tills bank
Exchanges for clearing house and items,
on other banks In the same city or
town as reporting bank
Checks on banks outside of city or town
of reporting bank and other cash Items
Other assets, If any ExceBS Real Estate
contra below
9 637,823.02 !
86,360.00 !
214,734.64
67,400.00
202,487.20
16,830.01
8,662.66
5
40,000.00
Total 81,368,127.62
LIABILITIES
Capital stock paid In j 60,000.00
Surplus fund '. 60,000.00
(a) Undivided profits (2,240.36
(b) Less current expenses and taxes
PUd 964.81 1,285.66
, .- . j
Reserved for taxes, Interest and depre- a .
Cation , 2,063.83
20. Dividends unpaid 87.60
21. Net amounts due to other banks, bankers
and trust companies 16,259.93
Demand deposits, other than banks, subject to
reserve!
Individual deposits subject to oheok. In
cluding deposits due the State of Oregon,
county, cities or other' public funds.... 847.924.92
24. Demand certificates of deposit outstanding 600.00
Cashier s checks of this bank outstanding - '
payable on demand 14,887.81
Certified checks outstanding 2,191.23
Total of demand deposits, other than
bank deposits, subject to renrve,
Items 23, 84, 25, 26... 8864,958.98
Time and savings deposits, subject to reserve .
and payable on demand or subject to
notlcet
27. Time certificate of deposit outstanding
28. 8avlngs deposits, payable subject to notice
Total of time and savings deposits par
able on demand or subject to notice, -Items
27r 28 (329,486.75
86. Reserve against excess real estate..... -
19.
23.
25
26.
20,259.44
809,227.81
60,900.00
Total ..- . tL858A27.B2
State of Oregon, County of Lane, sat '
L B. B. Brundage, cashier of the above named bank, do solemnly
swear that the above statement Is true to the best of my knowledge
and belief.
. B. B. BRUNDAGBJ, Cashier.
Subscribed and sworn to before me this 10th day of April, 1925
R. H. COLLINS, Notary Public.
My commission exnlrea Julv Hat. 1926 I
Correct Attest:
O. D. RORER,
B. A. McCORNACK,
R. W. MARTIN,
Directors.
New Spring Fashions
WOMEN'S FLANNEL DRESSES,
all colors, former prices $15 to
$20, special 75
WOMEN'S NEW COATS, all the
newest shades and styles largo
911.75 65
SATIN CREPE DRESSES, all the
now spring styles and shades
&d $11 t0 47.50
IMPORTED ENGLISH BROAD
CLOTH BLOUSES, just arrived,
white and tan, some with ool
lars and onffs, Qf) ffA
priced at V'WV
WOMEN'S ''LITTLE BOBBIE"
HATS, the new sport hat, new
colors
each : :
NEW SILK SCARFS, the sea
son's newest oolors all
NEW SPRING SWEATERS
$3.50 t0 5
CHILDREN'S 2-PIECB GING
HAM DRESSES, sizes 2 to 6
years
each
31.18
$2.50
the
rage
$1.25 te $3.50
SCHOOL GLRLS' JUMPER
DRESSES, newest colors'
styles
$8.50
WOMEN'S SILK HOSE
$1.25 te $2.50
.WOMEN'S LISLE HOSE In black
and 91 te TIt.
oordovan afcltiv M ft '
OHThDREN'S HOSE in' black and
oordovan, best values in town.
p, . 25?-
DRESS GINGHAMS
Per
yard
It will pay yon to visit our pi 004
goods department. .
19 te 60
COMBINED STATEMENT
UNITED STATES NATIONAL BANK of Eugene
and
EUGENE LOAN and SANINGS BANK
At Close of Business April 6, 192").
1
RESOURCES
;ans and Discounts
Honda fl" AVr. .
it d?r"I Kosm'8 BiU Stock
nk Premises
Other Keal Kstate
tash ami sidit Kxehnne
..$1,650,129.03
570,;iJ2.27
5,3.-0.00
6(i,141.00
.' 26,129.00
- 022,765.91
Capital Stock
irplus ami Profits ...
Jireuhition
IVposits ..
LLVBILITIES
$2,849,377.21
$ 150,000.00
. 125.89S.06
99.0tW.00
2,474.479.15
$2,849,377.21
and be Health
DREAMS
that come true
Remember when yon were
a child with a picture
hook, how you lived in a
land of splendors with
courts and kings?
And we hT a theory that If you drpam earnestly enough
you will belp make your dreams coma true.
At any rate we hare always dreamed about a "super shoe
store for- this city. For years we hare dreamed it. And
it Is coming as sure's you're born.
A lot of people already swear by us. And many new faces
come here every week and go away pleased.
Have you called on ua yet?
A
9
828
WILLAMETTE
STREET
828
STATEMENT OF CONDITION
The First National Bank
' of Eugene, Oregon
At the Close of Business April 6, 1925
RESOURCES
$1,932,412.36
Loans . '.
U. S. Government
Bonds and Certifi
cates Other Bonds, and "War
rants 1
Bank Building and
Other Heal Kstate ....
Stock in Federal Re
serve Bank
Cah and Sight Ex-
589,335.94
7,"4,955.92
218,500.34
9,000.00
659,280.11
' LIABILITIES
Capital and Surplus ... $ 300,000.00
Undivided Profits . 68l555.02
Reserved for Taxes,
Interest and Depre
ciation Discount Collected but
not Earned
Circulation
Deposits
'Individual J. 3,637,971.65
Government 10.837.2S
Other Banks 44,057.83
28,107.57
4.015.32
100,000.00
Total . . . .$4,193,574.67
Total . . . .$4,193,574.67
3 Per Cent Interest on Savings Accounts and Time Certificates