laws of Pennsylvania in August, 1914, with an authorized capital stock of $2.000,000. FIRTH-STERLING STEEL COMPANY The Firth-Sterling Steel Company is affiliated with the famous old steel makers, Messrs. Thomas Firth & Sons, Limited, of Sheffield, England, who have been producing high-grade tool and die steels for the past 80 years. The Firth-Sterling mill is perhaps the only one in America with a, Sheffield connection, given over exclusively to the mak- ing of fine steels. High quality, not tonnage, has been the policy of the management, and the growth of the Com- pany is best indicated by the increased number of skilled men employed, rather than by tonnage figures. When the Firths joined the Pittsburgh interests in the old Sterl- ing Steel Company, 23 years ago, there were 50 names on the payroll; they now employ 750 skilled workmen. Blue Chip, High Speed and other Firth-Sterling brands of tool and die steel are used in the most progressive shops through- out the United States. The works are at McKeesport. This Company was incorporated under the laws of Penn- sylvania in July, 1889, and has a capital stock of $1,500,000. FLANNERY BOLT COMPANY The Flannery Bolt Company’s factory at Bridgeville, Pa., is the largest plant in the United States devoted ex- clusively to the manufacture of flexible staybolts. It is thoroughly equipped with automatic machinery, tools and storage facilities, and well planned for systematic and efficient production. The Company are the pioneers in the introduction of flexible staybolts to locomotive boiler practice, and manufacturers of the “Tate Flexible Stay- bolt”, which has been standardized on 959, of the rail- roads of the United States within the last fifteen years, and is used in locomotive boilers by many railroads in foreign countries. The Company is a very large consumer of steel and staybolt irons. The general offices of the Flannery Bolt Company are in the Vanadium Building, Pittsburgh. This company was incorporated under the