was furnished by this Company for practically all of the Allied governments. During the war the entire output of the Forge Department was devoted to the manufacture of 75 m/m recuperator forgings. This is a very intricate forging of special analysis, and the company received many very favorable comments on its excellent quality and high production obtained. In plate production the principal item is special treatment and nickel steel plates for battle- ships, made of special alloy steels and capable of with- standing certain prescribed ballistic tests. Other items in the line of plates are special acid firebox steel, for prac- tically all of the large railroad systems; five-ply plates for bank vaults and safes, and for jail purposes. This steel is a combination of layers of soft and hard steel, so con- structed that it is soft enough to stand without breaking, severe shocks, such as sledge-hammer blows, and at the same time hard enough so that it cannot be burned by acetylene torches, nor sawed. During the war the pro- duction of the Carbon Steel Company’s plate mill was devoted almost exclusively to the rolling of light armor or bullet-proof plates, such as were used in armoring the “tanks”, so successfully used by the Allied governments. Rifle ranges were installed to conduct the tests on these plates, on the roofs of the mill buildings. About twenty- five marksmen were employed and about a million rounds of ammunition were required to conduct these tests, which were continued without interruption, by shifts of marksmen, from dawn until dark. Other important pro- ductions of the Company consist of high carbon steel sheets for agricultural implements, automobile parts and parts of electrical machinery, bars for automobile parts, such as gears, crank shafts, axle shafts, etc.; tool steel for a variety of purposes; billets for oil well tools, railroad forgings and for various kinds of hammer and drop forgings; forgings for railroad axles, crank pins, piston rods, driving rods, ete. The Company has established a reputation for Cunning- ham process forgings, extensively used by the most im- portant railroads. This Company was incorporated in West Virginia on October 12, 1894, and has an authorized and outstanding capital stock of $5,000,000.