The Des Moines Register from Des Moines, Iowa • Page 39

Dei Motnet Sunday Register ItM 11.11 Section 1 1 BUSINESS LEADERS IN i Mower Built IOWA for Own Use, CHANGE IN TAX And It Became a Business rr in sv a Two Engineers In Partnership William P. Nemmers, consult-rj engineer' and former partner ia the firm of Nemmers cV Clark, has formed a new partnership with William R. Mee-ham The new firm will be known as Nemmers Meehan and will continue to occupy the present offices at 207 Masonic Temple The firm will con-, ttnuc to engage in the design of bridges and commercial and industrial- buildings, Nemmers has been In the Joseph 1L gehlsset, Cherokee manufacturer. r' By' George Shane. (Rerleler lutt Writer.) CHEROKEE, IA.

When Joseph M. Schissel lived In Schlsielville, 12 miles southwest of here, he operated (hardware store and machine shop. An improved type PtOTiaiON if DOORHOOD Helps Provifie DRY DOORSTV (W aekemien Cweert; Heips Prevent Messy TrecktNfl at BEAUTIFIES Yew Home die Year itonet CUSTOMUHItf ef Lons-Usting CaJrfofme ATTIACTrVf Crved er SteviffM ATTRACTIVf Csjrved PHOTOGRAPHIC UNIT TO MEET The annual convention of the Professional Photographers of Iowa will be held at Hotel SaveryMay 18, 17 and 18. Experts will discuss various kinds of photography, including weddings, children, portraits of women, and commercial subjects. Other talks will pertain to oil coloring, speedlights, composition, and stereo photography, Officers will be elected Monday morning, May 17.

There will be a banquet In the evening. An attendance of 400 la expected. Officers are Roland A. Town-send, Des Moines, president; Harry Hollett, Waterloo," vice-' president; J. D.

Stern, Shenandoah, secretary; and R. A. Martin, Red Oak, treasurer. list Promotions of 9 Solar Engineers Nine supervisory promotions in the production engineering division at Solar Aircraft Co. have been announced by William Dixon, division manager.

Promoted from process engineers to liaison engineers are Howard L. Higbie, 603 Parker Louis B. Sullivan, 2801 Kingman and Frank J. Chris-tensen, 1110 Twenty-first St. From process engineers to methods engineers are Quinten O.

Qulnn, 5402 Franklin Norman Howes, 27 Creston David R. Hamilton, 3303 S. W. Thirty-first Harold W. Hockmuth, 1331 York Clif-, ford Myers, 1719 Des Moines and Carl R.

A. Rice, Polk City. Easton Is Opening Watch Repair Shop Howard Easton, who has been in the watchmaking business here 10 years, has opened Eas-ton's Watch and Clock Repair al 314 Krcsce Building. Easton, of 1614 E. Thirty- IA third hasr Deen wun me s.

A. Silver Jewel- ry t.uiv ncre xor the last five years. Garages JOT. aide EARTOM. 1 P4 1 consulting engineering business for 40 years, including as chief engineer of the Marsh En gineering Co.

Meehan ia aa architectural engineer and was with an architectural firm la( Xos Angeles, several years. He has been chief designer Nemmers Clark for the last six years. BRUSH FIBERS. Experts estimate the average four-inch paint brush contains 20 thousand separate filaments. Affaintt Sim, Snow, Rein, Sleet lutallee) Aarwters Be Factory Trent Mas AVAILABLE IN ANV COLOR VentiUteeJ Tee TKst Ireetkea." te Left Opeo VTrtneait Fear mt as and Window Frsawcs fresa DOWN SMAU PAYMENTS 0 PHOreE STATE ml limy wi mi CenstructeeJ wfm 7 Layers ef Stsgfferetti Maldiwis.

CtVHC ImtUrt aeei Sa 19 aa Mee Cava Keeps Direct SenHghf OUT Helpincj te Prevent Fedee eStfTeisKiweit ADMITS PWeuiet, Diffwied Light FOR PARTNERS IOWA OITT IA. How the proposed internal revenue code of 1954 -would radically change accounting tor businesses oper ated on a partnership basis was described for Iowa accountants and lawyers here last week by T. M. Ingersoll, Cedar Rapids ttonfey. Ingersoll was one of four accounting and tax experts who spoke at the annual tax and accounting seminar at the Slate University of Iowa.

Two Sets of Books. "It may well be legally necessary that two sets of books and records be kept for partnerships; one showing the relationship between the partners, the other showing the results for tax purposes," Ingersoll said, No partnership, he continued, will be sble to assume that the manner in which the partners have been keeping their books in the part will correctly reflect their income if and when the proposed code, U. R. 8300, is adopted. The tax bill, which in its printed rorm represents more than three pounds of text, has been passed by the house of representatives and is now being revised by a senate committee.

Civil FrMid Canes. Another speaker, Paul Upton, said that an increasing number of taxpayers are being Involved in civil fraud A Milwaukee, attorney praqticing exclusively in tax law, Llpton described the rise of civil fraud cases held over the last several years In the United States tax court, which is based in Washington, D. but holds hearings in a number of cities. Kenneth J. Hill, To United Federal James M.

Camp, president of the United Federal Savings and Loan Association, has an- nounced the ap pointment Kenneth J. Hill head of its public relations and promotion department. Hill is a past president of the HILU wein-Hefti realty firm. In 1953 he was executive vice-president of the Iowa 'Real Estate. Association.

i Sears Headquarters For FENCING 42 Double Picket Fencing, 94 gauge Ft 38-inch Cross Country Chain Link Fence, Afs- 9 gauge Ft OuaranrcH to ttnd up vHI any comparanu fence, yet lower-price! Hot-dip galvaniied after weaving for added strength anrt durability. Tor beauty, privacy, protee- tlon. i Alao available In 42. 4S. SO and 72-lneh helfhta.

Complete tine of pnete ani (iltln(ca now tn atock. FREE ESTIMATB Phone 4-9121 Fence Dept. Our npraanttlv will call at your home coct or ohliRatlon. Sava by tnaiallinr It yourstlf or comDtcts tnatallatton arrancad for br akiUad Workman. But on Brant aaay paytnant aJao FHA plan -No Dowa Paymant, to 3A months to aajy Sears Farm Store Sth and rtverry.

Da MeuMe. I TSfhsEstate Board I land of the Des I VI iMolnes Ex- I I change Club. He mmmmmtmmj hum lippn A ber of the Froh- inch "s-jj oi lawnmower, built origi nally to" cut grass and weeds around the store, was developed in his shop. Schisselvllle- no longer exists as a town, but th lawnmower1 gave birth to a business -which has customer! In every state In the union and foreign countries as well. Schissel today heads the Schissel Manufacturing; Co.

of Cherokee, "Which manufactures 10 different types of power mowers. These are the Murry Power Mowers; all art rotary the type which cuts weeds and grass with a whirling horizontal blade. For Long Grass. "The advantage of this type of mower is that It will cut grass or weeds, even though the lawn has been Schissel said. "If a householder goes way on vacation, or forgets bout mowing (he yard for while, it will be just as easy to cut it when he does-r-Jusfl about as easy as though he had been cutting it I The Murry mower was developed originally' by Key who then, as was employed by fkhiwel.

Murry Is production man for the company. Since the first model was built, the Schissel Manufactur ing Co. has brought out many new improvements in design and the number of ebtrfala 'One' Soli, "The first mower was built because we needed something to cut the weeds around the store and shop," Schissel recalled. "A group gathered to) watch the machine go into action, and someone said, TU buy That waa the first sale. Wc began building more mowers and the business has constantly expanded." Thai was In -19S8.

The plant remained at Srhlsael-. vUle untU the spring ef 194, when new. factory was completed In Cherokee, to gain larger facilities and bet- ter transportatioa. The Schissel Manufacturing Co. now makes more than 2,500 mowers year.

The 'overseas business is growing, and orders re coming from as far away as' Argentina. Gasoline The Murry mowers all are powered by gasoline, engines. Two of the models are self-propelled, one with a seat lor the It has three speeds head and a reverse. It will mow at eight miles an hour irk high gear, although second gear la recommended because most ground is too rough for speed. I Schissel Manufacturing recently sold to the pro- I PERSONALITIES la Commerre ad Industry Paul Shay, president, Mrs.

Ann Springate, executive secretary of the Iowa Real Estate Association, will attend national meetings of the association In, Chicago, 111., this week. a. O. (Jerry) Raffensperger, 1212 Creston who has been with the Penn Electric Switch Co. for 15 years, has joined the Jones Automatic Service 725 Tuttle at.

Rsy F. Klnley, S3 18 Klngmaa has observed his twenty-fifth anniversary with the Firestone Tire A Rubber Co. Tames Heer has been graduated from the Dodge School of Transmission Engineering, Mishawaka, Ind. Frank Miles will apek at the annual Boyd Day program of the Oskaloosa Rotary Club Tuesday. James F.

Crookham, formerly with the Capitol City Realty has joined the sales staff of the Clarkson Realty 722 Grand ave. Lloyd R. Bock is attending a meeting of the Council of American Institute of Account ants at Asheville, N. C. Frank Bowen, formerly of Des Moines, has been named sales manager of the Kuller Manufacturing Centerville.

Firth Appointed Auditor for Solar John Firth has been appointed plant auditor for the Solar Aircraft it was announced by Alexander Black, vice president and resident manager. Firth was transferred here from the San Diego, a plant. He sue-c Chester O'Brien, who is entering i-ness for himself. He lives at 1905 Grand ave. FIBTK Plan Direct Mail Seminar Tuesday Sponsored by the Dea Moines Advertising direct mail seminar will be held at Hotel a very Tuesday.

Iowa business men have been invited. There will be a display of the 1B53 winners of the competition sponsored by the Direct Mail Advertising Association. George J. Cullinan. vice-president of Aldens, Inci, Chicago.

111., will peak at a luncheon. In the afternoon there will be panel dis cussion. Her is spacioas Morsee cabinet for many uses the office, store, school and laorat. Co ia an) see tat complete line ef cjaalit storage, conbinaties, sad waidUofae cawSisjcts. i IMMEDIATE DELIVERY KOCH BROTHERS CraneJ Thir te Feurtk rieaaeia Sieeleweia eHlMler SeeiaeM SfeeSlaee hone 44224 FMKE43 CSIUIXS fta easuV and Nailable Framing meml 1 'i-p'e; Jl ooi action marketing adminis tration an order of lawnmow-ers te rut weeds around grain storage bins In Iowa.

allocated two of the Murry mowers to each county. Schissel, 63, was born at Schisselville, was settled by his forebears. His father farmed, and Schissel started the hardware business, which finally gave way to lawnmower manufacturing-. He also operated second hardware store at Rockwell City. He is a member of the Chamber of Commerce and the Credit Bureau, and is an honorary member of the Iowa Retail Hardware Association.

He is a member of Immaculate Conception Catholic Church of Cherokee. Three sons arc associated with Schissel in the power mower manufacturing business. They are Julian, 33, salea manager; Robert, 30, credit manager; and James, 27, advertising manager, Public Offered Look at Moon The. public will have an opportunity to sec the moon through one of the most powerful telescopes in Iowa from 7 to 9 p. m.

Monday, Tuesday and Wednesday. It will be mounted at Manbeck's used car lot, 1310 Lofust st.f. I irwn.wuB m. owned by Earl (Bud) Manbeck, whose hobby is astronomy. He will explain about the moon and will point out its craters, 100 miles wide, and its mountains.

Manbeck was In charge of the public showings at the Drake Observatory for year. Iowa Paint Names Waterloo Manager I. R. (Ike) Beattie has been placed In charge of the Waterloo store of the Iowa Paint Manufacturing Des Moines, it was announced by Edward J. Kohn, Mce-president and general manager.

Beattie Joined Iowa Paint in March after operating a paint and hardware store in Garner for nine years. He has been in the paint business since 1928. University Coal Appointed Dealer The University Avenue Coal First street and University avenue, has been appointed dealer for the Armstrong line of coal, oil and gaa furnaces1, conversion burners and air conditioners. The 32-year-old firm also Is Mitchell room air condi tioner dealer and Worley F-M stoker distributor. Wiaedews Can flOTECTS Scree NOTHING Jr Jt am taaa aa aaaeialamat at eear aiaptauafa.

iacaWMal Satarsaea aaS (aMaet. lTmieWiTUT a 4 How's Business? Construction contracts awarded in Iowa during the first quarter were 39. per cent above a year ago. Thert have been US eu (n-duttriet established in Iowa tines th end of World War 11, -Farm implement Bales la Iowa are ninnlnt; about 10 per cent ahead of last year. The number of corporations doing business in lows increased by 433 last Of ice Opened by Two- Attorneys John E.

Andrews and John J. Dodds, have opened offices at "527 Royal Union Building for the general practice of law. Both are graduates of Drske University law school. 10 00 TRADE-IN On Your OLD IMtOB on the IS THERMOSEAL nvxi alu mi mum utf iroeiae CMIIMTMCJ KMII AM ITCCM Cet VofS cisana, hftit. aitiaoH lar aaanasia awai raajflia, lafacaaat a Nottima fa okaaaa ar tattaatl, taf mt mmm caMikaat 0 PHONE 7-4478 11 make evening appointment Sunday Call 9-8685 17.

0. WESTON Thermostat Window Co. 1159 24th 8t, Des Maiaea, la. line. our line) Room Added Porches General Repairs to rAi raea estimates COIP0IATI0N eaeaa, BeOee SHaK Pheee 4J-S44I Tac teeast 1 1 BUT r- ZEPHYI VENTILATED AWNING COMPANY 412 EAST GRAND AVENUE.

DES MOINES, IOWA Ptoote) tJaMfJ FfteEE irifofafNillOII Zpajaf Vn3l9tW AaWtWIfp) eatd Doerheods wiaScwt MigaHom. 0 NAME. CITY. W- Driveways and Walks Additions -Feundattosi Work GARAGES (Dee Melei a I ar Kft jom mo i.ar,r no Jos too small nrr iiint lahi.kt t.tsat.r itiarLAv akv tik sown rtistM miistiin BUY THE GARAGE WITH THE is-'. y.

iSJI sr WE WILL INSTALL AND SERVICE 71st ft University, D. I. Write or Ph. 7-40927-31 1 7-0801 IDEAL CONSTRUCTION CO. firm? CWK0 WESTERIl STEEL CORP.

hw'i pittr Qaisul iflm NOW offers a complate lint of STRAN-STEEL BUILDINGS The) new rigid frame buildings Long span buildings and Quonsets for midititml aWeraiatiaa cell er err il rUe t-lSM WESTERN STEEL CORf. 317 I. tmm Aea. THE NEW STRAH STEEP LOXfi-SPAN The Rmlutionary I'm' Al aataMa, tettHmxA WUkat leT MHtTf ess iViMliiSMCaisrasa Chek that CMlvcmtooaat Permanent, all-steal corvstructioo. Quick and easy to erect Low cost per square foot "When yon get Abra windows Bke mina then wc caa gp together Tesj ean forget about paiat, epkeep er repairs wheal you install Alsce aJuiauaam stontvecreea wmdowe.

They can't rust, rot, warp er splinter. Self-strinsr too, change from summer screens te winter storm sash "quick as a click." Light as a feather, easy to lift out for washing. Costs yo lees to owa Abo a a a no money down 3 years to 15th Ton ALSCO Air Conditioner Iff 3 Style Aluminum Doon complete with hardware ALSCO Porch Enclowres 1M.OO ALSCO Aluminum Siding, 100 tej. ft. ALSCO Aluminum Awnings as low at 19.C3 fAfsCO OMOWA Pkeaa 2-7337 1 1491 Keo Way I Pleaae send me additional information on Alsco Air I conditioners Alsco Aluminum Doors Windows 1 8iding Awnings Porch Enclosures Jivame I I Address Jaty State Can be insulated or lined nailing to the Stran-Steel WORK-ORGANIZER DESK Shaw-Walker desk is "timo-ngineerd" to eliminate clutter, confusion and wasted, motion to keep desk top char of everything but the immediate job.

Reference material, "papers and working tools are "organized" by ingenious drawer interiors which pce-position everything "for finger-tip accessibility. Lost motions and mental detours are eliminated er substantially reduced. The Shaw-Walker rimless roll-edge top is the most comfortable working top ever invented and the most beautiful. You must see this "machine-like" desk to appreciate its distinctive" styling and the numerous wor'i-saving economies, it cam effect for you. Office Outfitters, liic SIXTH AVENUE AT LOCUST PHONE 44)119 DES MOINES mi e.

rsrsu kvu e. colliss ssltn a. srursaaa Standard steel alidinf and walk-in doors, steal sash, louvers, ventilators and other accessories availabts with building package. 6 HAT IAKCS STEEl 47SI Estt 14 Sitmt, Dm MeineM, lews OlSTRIIUTORSi Strsa-SHai PreducH OiebaM,.