SCALES & CLARK, contractors and builders. This firm was established in the spring of 1881, and is composed of Joseph H. Scales and Benjamin Clark, and, although in business together but a year, have done considerable work, in erecting some of the leading business houses and residences at this place. Joseph Scales, of this firm, was born in Ireland in 1837. Emigrating to America in 1854, he located in Stroudsberg, Penn.; was for some years employed in livery business, staging, etc. In the year 1856 and part of 1857 he was in the employ of Jay Gould, in Luzerne County, Penn., where Gould was in the tannery business under firm name of Pratt & Gould. In 1857, he turned his attention to carpentering, and served some four years at that trade as an apprentice; was then, for a year, engaged in business as a contractor, etc. He entered the U. S. service in 1861. In the fall of 1862, he entered the employ of the United States Government as a carpenter, etc., and was employed in that capacity in New Mexico, Tennessee, etc., until the close of the war. In May, 1865, he went to Brookfield, Mo., and was engaged in business, as a contractor and builder, for some two years; subsequently, in the same capacity, at Chicago, Ill., until he came to Hastings, Neb., April 3, 1878; was employed as a journeyman carpenter for two years, and in the spring of 1880 began business as a contractor, etc., and in the spring of 1881 admitted his present partner, under above style. Benjamin Clark, partner in this business, was born in Plattsburg, N. Y., in 1847. He learned the trade of carpenter with his father at Waterford, Saratoga Co., N. Y., and was employed at the same and engaged in contracting, etc., until he came to Hastings, February 19, 1878, when he followed his trade as a journeyman for about two years, then as a contractor for a year, and joined Mr. Scales in the spring of 1881; has had thirteen years' practical experience as a carpenter, etc.

   JOSEPH R. SIMS, contractor and builder; removed when a child with his parents from New Jersey to Scranton, Penn., where he resided until the death of his parents in 1861. After which time he lived in the township of Abington, same county as above, for three years, when he enlisted in the United States Army, Two Hundred and Third Pennsylvania Volunteers, for the period of one year, being discharged June 26, 1865; returned to Scranton, Penn.; began the trade of a carpenter, serving three years as an apprentice; spent several years at his trade in and about the Wyoming Valley, removing, in 1872, to Chicago, Ill., where he was employed as a stair builder; left Chicago in the summer of 1873 for Grand Rapids, Mich., where he opened up as a contractor and stair builder, leaving Michigan, in 1874, for Pittston, Penn., where he married Miss Marion E. Hart, of Pittston, removing with her to Wyoming County, Penn., and started in the fruit-growing business, remaining there for three years; from there to Blairstown, Benton Co., Iowa, where he spent a season at fruit growing; from there to Hastings, Neb., in 1879, where he opened up as a contractor and builder; being foremost in his line, among the principal buildings that he has erected may be named the First and Second Ward School buildings, also the town hall and Baptist Church, besides numerous residences in the city and county, employing a large force of men throughout the building season. They have two children, named respectfully Ira Thomas and Maud L. Sims.

   REV. JAMES SIMEON, Pastor of St. Cecelias Catholic Church; was born in Switzerland in 1823. He came to America in 1848, and studied philosophy at the University of St. Louis, after which he was engaged as a teacher for two years at St. Joseph College, Bardstown, Mo. Returning to Europe, he pursued his studies in Switzerland and in Germany, and was ordained priest at Louvain, Belgium, in 1855. Father Simeon then labored in the Catholic Church in the Rhine Provinces in Germany for some thirteen years, subsequently returning to America in 1868. He was for four years in charge of St. Joseph's German Catholic Church at Washington, D. C. He then went to Boston, Mass., and remained there nearly eight years, and, during that period, built the new German Catholic Church of the holy trinity, which cost $200,000, and had charge of the same. From there he went to Philadelphia, Penn., remaining there about one year; was then in the city of New York, at St. Joseph German Catholic Church, and also Chaplain of the Sisters of the Good Shepherd until he came to Nebraska, in August, 1881, when he located at Hastings, and entered upon his present duties.

   HENRY W. SKINNER, farmer and stock-raiser, P. O. Hastings, was born in London, England, in 1850. He was employed with his father in mercantile business for two years, and afterward learned the trade of carpenter, serving as an apprentice five years. Mr. Skinner emigrated to Nebraska in August, 1871, and shortly afterward pre-empted 160 acres of land in Denver Precinct, and has since been engaged in farming, with the exception of two years--1879-80--when he resided in Hastings, and was employed as a carpenter. He is also engaged in stock-raising, making a specialty of sheep, of which he has 110 head, and Berkshire hogs. The subject of our sketch was married in England, on June 6,1872, to Maria Boyes, a native of that country.

   BENJAMIN F. SMITH, attorney at law, was born at Burbank, Wayne Co., Ohio, in 1847. His parents died when he was nine years of age, at which time he started out in the world to gain his own livelihood, and he was for some seven years employed in various capacities. In October, 1863, he enlisted at Coldwater, Mich., in the First Michigan Sharp Shooters, attached to the ninth corp. At the battle of the Mine Run, Va., in November following, was wounded in the right leg, and, in June 17,1864, at the attack on Petersburg, he lost his right arm by the explosion of a shell, and was discharged in the following December. Mr. Smith was not actively engaged for several months. He then entered the employ of the United States Express Company, acting as messenger between St. Louis and Cincinnati for a year. In the fall of 1866, be attended a school at Angola, Ind., and taught school five years in the vicinity, during which time he studied law, and was admitted at that place to the bar in 1869. Mr. S. came to Nebraska in 1872. He took up 160 acres of land in Adams County, under the soldier's homestead act, and resided on it for some two years, during which time he practiced law at Juniata. He then removed his residence to that place, and continued to practice alone until 1877, when he associated himself with James S. Laird, and, in 1879, the firm of Laird & Smith removed their law office to Hastings. Mr. S. was Justice of the Peace from the fall of 1872 to 1873. He was the first attorney located in the county. He was elected Probate Judge of Adams County in the fall of 1873, and re-elected in 1875-77-79. Mr. Smith was married at Angola, Ind., in 1868, to Sarah Bigsby, a native of that State. They have two children--Benjamin F., Jr., and Phillip Sheridan.

   ADAM H. SOWERS, physician and surgeon, was born in Lascaster County, Penn., August 30, 1832. He emigrated to Fulton, Ohio, in 1853, and four years later he began the study of medicine with Dr. Abraham Hontz, of that place, remaining with him as a student off and on for three years, and as a partner some two years. In connection with this, he also, October 1, 1859, entered Starling College at Columbus, Ohio, as a student, remaining until March 1, 1860. On April 21, 1861, he enlisted in the Nineteenth Ohio Infantry, and served three months. November 1, 1861, he returned to the college and graduated March 1, 1862, after which he practiced at Fulton, Ohio. He was appointed Assistant Surgeon of the Nineteenth Ohio Infantry May 12, 1862, and early in 1865 was promoted to Surgeon, serving until the regiment was mustered out December 8, 1865. He then resumed his practice at Fulton. Removing to Massillon, Ohio, April 1, 1873, he followed his profession there until in 1875, afterward at Newton, Iowa. The Doctor came to Nebraska in August, 1876, and purchased a farm of 160 acres in the precinct of Ayr, Adams County, remaining only ten days, subsequently returning in the spring of 1877, he located in Hastings, and at once entered upon the practice of his profession. The Doctor was elected to represent the Third Ward in the City Council in the spring of 1879, and President of the Hastings City School Board. In April, 1881, was appointed Surgeon of the B. & M. Railway. At this place, in August, 1879, and local surgeon of the St. Johns & Western Railway Company, in 1880. The Doctor has been a member of the State Medical Society since June, 1879, and was elected First Vice President in the spring of 1881.

   C. B. SPERRY, farmer, etc., was born in Oneida County, N. Y., in June, 1825, and resided on farm with his parents until eighteen years of age, after which he served an apprenticeship of two years to the carpenter's trade, and followed the same as a journeyman in various Eastern States until the spring of 1849. Carried on the carpenter business until the spring of 1857, then moved to Allen's Grove, Walworth Co., Wis., carried on the wagon business until September, 1861, when he enlisted at Beloit, Wis., in the Fourth Wisconsin Light Artillery, serving three years. He returned to Allen's Grove, Walworth County, Wis., and opened a carriage factory, which he conducted until 1872, and in July of that year he came to Nebraska, in West Blue Precinct, Adams County, homesteaded 160 acres and moved on to the same in the following October. He resided on his farm seven years, and was engaged in the cultivation of the same, and also for three years, off and on, carried on a carriage repairing establishment at Hastings. Discontinued the latter business in December, 1881. Mr. Sperry removed his family to Hastings to reside permanently in December, 1879, and at present leases his farm. He was married in Oneida County, N. Y., in 1849, to Helen J. Pearce, a native of that State. They have three children--Andrew, Mary and Harriet.

   REV. JEREMIAH D. STEWART, Pastor of the Congregational Church, was born in Saratoga County, N. Y., July 25, 1837. Removing with his parents to Warren County, Penn., when quite young, he resided with them on a farm, attended the common school and the Academy at Jamestown, N. Y. When about eighteen years of age he engaged in teaching school, and followed it off and on for several years. Mr. S. was also engaged in farming, stock-raising and dairy business in that county for some ten years. He began his study for the ministry in 1870 under the Rev. William A. Halleck, who was then his Pastor. He was licensed to preach June 11, 1871, by the Western New York Congregational Association, at the annual meeting held at Randolph, N. Y., and was immediately called to the Congregational Church of Sinclairville, Chautauqua Co., N. Y. He was ordained by the Council June 12, 1872, and remained in charge of that church three years. In 1874, he was called to Little Valley, Cattaraugus Co., N. Y., and installed pastor of the Congregational Church, where he remained until he came to Nebraska March 28, 1879. Locating in Hastings, he at once entered upon the duties of acting pastor of the Congregational Church in this place, and was installed pastor one year later. Mr. S. has attended the Chautauqua Sunday-School Assembly every year but one since its organization in 1874, and graduated in the Normal department in 1875, since which time he has given much attention to special Sunday-school work. He now holds the office of Congregational Sunday-school Secretary for Nebraska. He was made an honorary member of the American Board of Commissioners for Foreign Missions November 30, 1872. Mr. Stewart was married at Farmington, Warren Co., Penn., April 25, 1860, to Miss Flora A. Hill. She died April 25, 1872. One son, aged six years, died April 17, 1872. The only remaining child, Henry A. Stewart, is at present a student at Doane College, Neb. Mr. S. was married a second time at Truxton, Cortland Co., N. Y., November 28, 1872, to Mrs. Sarah D. Crain, a widow, and a native of that place. A young lady, Miss May K. Stewart, has been with the family since June, 1877, when she was fourteen years of age.

   HORACE C. THATCHER, book-keeper for J. W. Marks & Co., dealers in grain, etc., was born in Aurora, Kane County, Ill., April 13, 1849. He began business life at eighteen years of age, engaging in the grain trade. He followed this business in Iowa, for several years, and also at Chicago, Ill., for two and a half years. Mr. Thatcher came to Nebraska in 1875, and located at Hastings, at which time he entered into partnership with his brother, N. L. Thatcher, for the purpose of conducting a grain business at this place. They remained in partnership, and did a large business at this place until the death of N. L. Thatcher on January 11, 1882. The business was shortly afterward sold to Marks & Co., since which time he has been employed as their book-keeper. Mr. Thatcher has had fifteen years' experience in the grain business.

   JACOB THOMAS & CO., merchant tailors. This firm began business at Lincoln, Neb., in March, 1878, and removed to Hastings May 17 following. It is composed of Jacob Thomas and Christian Paulick. They carry a stock of $3,000 to $4,000, and do an annual business of about $8,000. Jacob Thomas, of this firm, was born in Germany, July 29,1881. He learned the trade of tailor there and emigrated to America in 1868, locating in Milwaukee, Wis. He was employed as a journeyman tailor there until he came to Nebraska in the fall of 1870. He was then employed in the same capacity at Nebraska City for some three years. In 1873, he went to Lincoln, Neb., following his trade there as a journeyman until May 1, 1876, when he joined Charles Aaron, and opened a merchant tailoring establishment at that place. Nine months later, Mr. Aaron retired from the firm, and Mr. Thomas conducted the business alone until March, 1878, when he was joined by Christian Paulick, and removed to Hastings the following May. Mr. Thomas was married at Hastings on March 30, 1880, to Mary Schlupman, a native of Illinois. They have one infant son. Christian Paulick, partner in this business, was born in Germany August 15, 1847. He learned the trade of tailor there, serving as an apprentice three years, and was employed as a journeyman until he emigrated to America in 1873. Locating at Lincoln, Neb., he was employed at his trade as a journeyman until he joined Mr. Thomas, in March, 1878, removing to Hastings in the following May. Mr. Paulick was married in Germany, on June 18, 1870, to Elizabeth Nowka, a native of that country. They have five children--Mary, Fritz, Frank, Annie and Bertha.

   L. H. TOWER, real estate and loan office, was born in Orleans County, N. Y., in July, 1846. Three years later, he removed, with his parents, to Oswego County, N. Y., residing there until sixteen years of age, when he went to Ottawa, Ill.; and at the age of twenty-three years, he entered the employ of J. A. McCall & Co., bankers, at Wenona, Ill., remaining with them some seven years. In 1869, in connection with his position in the bank, he also established a real estate and loan business, and conducted the same there until he changed the base of his operations to Nebraska, coming to Hastings in August, 1879, and opening a real estate and loan office in the following October. He was elected President of the City Bank of Hastings at its organization in August, 1881, and has been President of the Hastings Telephone Exchange since it was organized, in January, 1881.

   ROBERT B. TUSSEY, Clerk of Adams County, and ex officio Recorder of Deeds, was born in Huntingdon County, Penn., in 1852. He was engaged for several years in teaching school, subsequently entering the employ of the Pennsylvania Central Railroad, in the "car record" office, as book-keeper, etc., which position he resigned, to come to Nebraska, in 1875, locating in Lincoln; was appointed Deputy Clerk of Lancaster County and of the District Court, which position he held two years. He then entered the employ of Messrs. Cobb & Marquette, attorneys, as abstract clerk, remaining in their employ until September, 1878, when he came to Hastings and entered the employ of the Clerk of Adams County, to make out the county tax lists, and in February, 1879, he was appointed Deputy Clerk of the County. In November of 1879, he was elected Clerk of Adams County, and entered upon his duties January 1, 1880, and was re-elected in November, 1881--term of office, two years.

   J. H. VAN DeMARK, dealer in coal, was born in Seneca County, N. Y., in 1832, residing there some forty years. He was engaged in farming, and during the last eight years of that period was also engaged in carrying on a livery business at Clifton Springs, Ontario County, and at Waterloo, Seneca Co., N. Y. He came to Nebraska May 2, 1872, at which time he took up 160 acres in Denver Precinct, and was engaged in farming and improving the same until he came to Hastings in 1878, when he engaged in coal business. He has quite an extensive trade, handling some five thousand tons per annum; is the sole agent at this place for "U. P." Coal Company.

   MYRON VANFLEET, farmer and stock-raiser, P. O. Hastings, was born in Clinton County, Mich., in 1848, and assisted his mother in conducting a farm until he enlisted, December 19, 1864, in the Thirtieth Volunteer Infantry, serving until discharged, June 17, 1865, after which he returned home. In 1868, he engaged in the flour and feed business at Laingsburg, Mich., remaining there in that capacity until 1870. He was then not actively engaged until he came to Nebraska, early in 1872, at which time he homesteaded 160 acres of land in West Blue Precinct. This he farmed for about seven years, removing into Hastings in 1880, and resided there for a year engaged in loaning money, etc. In the spring of 1881, he purchased his present farm, consisting of 120 acres, in West Blue, and has resided on it since. Mr. Vanfleet was married in Laingsburg, Shiawassee Co., Mich., in 1870, to Alice Treal, a native of Clinton County, Mich. They have one son--Le Roy Myrtin.

   ANDREW VEITH, of Veith & Paxson, hardware merchants, was born in Baden, Germany, in 1844. He learned the trade of cabinetmaker, serving an apprenticeship of two and one-half years, after which he was employed at it as a journeyman until he emigrated to America, in 1870. He was employed at his trade in Menasha and Neenah, Wis., until he came to Nebraska, in 1872, locating at Lincoln. He worked at his trade there for some time, subsequently at Lowell and Crete, Neb., coming to Hastings in May, 1873. He engaged in furniture business and continued in it up to February 6, 1881, when he sold out, and on the 2d of June, following, in company with V. Q. Paxon, purchased the hardware business of H. Forcht & Co. They also do a general tinning and repairing business. Mr. Veith was married in Crete, Neb., in January, 1873, to Margaret Meinerts, a native of Germany. They have two children--George F. and Charles A.

   N. B. VINEYARD, real estate, insurance, and agent of the Pacific Express Company, was born in St. Clair County, Ill., February 10, 1836, and nine years later removed with his parents to Henry County, Iowa, residing there until 1855, when he went to Iowa County, and in the fall of 1856 began business life as a school teacher, following that profession there some two years. He was subsequently elected Sheriff of the county, and served in that capacity about two and one-half years; was engaged in teaching school until 1864, when he was appointed Deputy, under O. Dillin, Treasurer of Iowa County, serving in that capacity some two years. In the fall of 1866, he was elected Treasurer of the county, term of office two years. He was a delegate to the Republican National Convention at Chicago, in May, 1868, after which he was engaged in the real estate business until the end of 1874, and was also agent for the United States Express Company at Marengo, Iowa. Mr. Vineyard then entered the employ of the United States Government as special agent for the pension bureau, which position he resigned in June, 1879, and in the following November came to Hastings, Neb., and at once entered into real estate and insurance business. He was appointed agent for the Pacific Express Company January 1, 1882.

   JAMES WALLING, proprietor of the Commercial Hotel, was born in Holland in 1843, emigrating to America when quite young. He resided for some years in the city of Albany and Fayetteville and Syracuse, N. Y. In 1871, he went to Atchison, Kan., and was employed in the Atlantic Hotel there for some months, and then in the Fifth Avenue Hotel, at Topeka, Kan., until he came to Nebraska in September, 1874, at which time he located at Lincoln, and was for five years employed in the Commercial Hotel, principally as steward. He came to Hastings in 1879, and conducted the Lepin House for some three months, when the building, etc., was destroyed by fire. Mr. Walling then entered the present building and opened the Commercial Hotel in January, 1880. This hotel is substantial, being built of brick; has forty rooms, and a genial landlord who is popular among commercial men.

[MILLINERY, DRY GOODS AND NOTION STORE.]
[MRS. S. J. WEIGEL, PROPRIETOR.]

   S. J. WEIGEL, architect and superintendent, was born in Bergen, N. Y., on October 17, 1852. At twenty-one years of age began the study of this profession with Marine Bros., of New York, remaining three years with them, after which he engaged in business at Rochester, N. Y., then as a contractor and builder at East Saginaw, Mich., until 1876, when he removed to Red Oak, Iowa, where he was engaged as a contractor and draughtsman, afterward in the same capacity at Hastings, Iowa, until he came to Hastings, Neb., in February, 1880, since which time he has been engaged as architect and superintendent. Among the prominent buildings which he has been identified in erecting are the Alexander business blocks, Cramer & Bostwick Bank, Episcopal Church, Post Office Block and many fine dwellings, schoolhouses, banks and other business houses.

   MARTIN F. WALLACE, farmer, P. O. Hastings, was born in Brown County, Ohio, on December 21, 1838, residing on a farm there until twenty years of age, when he removed with his parents to Marshall County, Ind. He then turned his attention to mining, and was for seven years employed in iron mines in Fulton County, Ind. In 1865, he engaged in farming in Marshall County, Ind., remaining employed in that capacity until he changed his base of operations to Nebraska, in April, 1873. He homesteaded in May, following, eighty acres in Denver Precinct, on which he has since resided. He now owns 240 acres of land. Mr. Wallace has been for some years actively interested in the educational matters of his district, and was a member of the school board several years. He was married in La Porte, Ind., in 1860, to Nellie Gaddis, a native of Indiana. They have seven children--Frank, Ettie, William, Edward, John, Julius and Frederick.

[RESIDENCE OF JACOB WOOSTER.]

   JACOB WOOSTER, general blacksmith, was born in Pennsylvania September 14, 1841. When quite young, removed with his parents to Washington County, Ohio, and resided on the farm until fifteen years of age. He then learned the trade of blacksmith at Marietta, Ohio, serving as an apprentice nearly four years, after which he became foreman of a shop at the same place for three months, after which he opened a shop on his mother's farm, conducting the same until July, 1861, when he enlisted in Company A, Thirty-sixth Ohio Infantry, serving just four years, during which time he was principally employed at his trade, and after leaving the army in 1865, he opened a blacksmith shop at Lower Salem, Washington Co., Ohio. After about two years he sold out and moved to Pinchtown, same county, and started in the same business as above, then two years later he sold out and bought a small farm near Lower Salem, which he ran with his shop for two years, and then removed to Lower Salem, and there he again conducted a blacksmith shop until April, 1873, when he sold out and emigrated to Dawson County, Neb., where he homesteaded 160 acres of land, also at once engaged in the mercantile business at Overton, in that county, and after three years of hard struggling, on account of grasshoppers, closed out his business, a very poor man with a large family to support, in July, 1876, and, in September, removed to Hastings, Adams County; also in November he opened a very small blacksmith shop, and he has been so attentive to his business that it has increased until he has now the largest trade in this line at that place; his principal business is horse-shoeing and plow-work. In connection with his shop, he also farms 160 acres of land in this county by proxy. During his residence at Overton, Mr. Wooster held the office of Justice of the Peace for three years, and in April, 1880, he was elected a member of the Board of Education of Hastings Public School, and, in 1881, re-elected. Mr. Wooster was married in Washington County, Ohio, in April, 1864, to Mary J. Wolford, a native of that county. They have seven children living--Lillie F., William G. C., Mary E., Lizzie B., Jacob C., Nellie M., Frederick J. and three children dead.

   JOHN J. WEMPLE, manager of the Central Lumber Yard, was born in Chautauqua County, N. Y., in 1849, and resided with his parents on a farm until he was about twenty years of age. He went to Centralia, Kansas and taught school for two years, afterward engaged for three months in the same capacity at Wetmore, Kan. He was then agent for Wells Fargo's Express Company, and the Central Branch of the Union Pacific Railway Company at that place for one year, subsequently in the same capacity at Netawaka, Kan., for eight months, and then at Sabetha, Kan., in the same employ until he came to Hastings, Neb., in May, 1875, as agent for the St. Joe & Denver Railway Company, which position he held until March, 1879. He was also during that period agent for the American Express Company and Western Union Telegraph Company. Mr. Wemple opened the Central Lumber Yard at this place immediately on leaving the railroad company employ, and from that time up to the fall of 1881 he also acted as agent for H. J. Sype & Co., coal, of St. Joe, Mo. He has been connected with the lumber business, and also represented several fire insurance companies; also Notary Public. He has been Secretary of the Hastings Telephone Exchange since its organization in January, 1881, and one-fifth owner. Mr. Wemple is an active member of the Masonic Lodge of this place. Is Past Master Hastings Lodge, No. 50, A., F. & A. M., First High Priest of Hastings Chapter, No. 21, R. A. M., and First Eminent Commander of Mt. Nebo Commandery, No. 21, K. T., and Grand Junior Warden of the Grand Commandery. of Nebraska, K. T., and was elected Junior Warden of the Grand Lodge of the State of Nebraska in June, 1881.

   GEORGE F. WILKIN, farmer and stock-raiser, P. O. Hastings, was born in England in 1851.

   ALFRED WOOLMAN, dealer in boots and shoes, was born in England in 1842. He learned the trade of shoemaker there, and was employed at it as journeyman until 1864, when he commenced to manufacture and sell boots and shoes at retail, which business he carried on until he emigrated to America in 1871. Coming to Nebraska in that year, he homesteaded eighty acres of land in Clay County, and was engaged in farming the same until he came to Hastings in August, 1881. He at once purchased his present business, and has been engaged since in conducting the same. Mr. Woolman was married in England in 1861, to Emma Smith, a native of that country. They have six children--Clara, Bertha, Ida E., George H., Frank, and one infant daughter named Blanche May.

[RESIDENCE OF A. YEAZEL.]

   ABRAHAM YEAZEL, of Raymond Bros. & Yeazel, bankers. He was born in Champaign County, Ill., December 28, 1851, and resided with his parents on a farm. Was educated at the Champaign Industrial University. Mr. Yeazel came to Nebraska in August, 1874, locating in Lincoln, was employed for three years and some months in the office of Messrs. Cobb & Moore, principally engaged in looking after the investments of moneys for the firm. He came to Hastings in October, 1877, and opened a bank on the 15th of the month. His partners are I. M. and A. S. Raymond, of Lincoln, Neb. This firm have a paid-up capital invested of $10,000, and a reserve fund of $40,000. Average deposits, $80,000. Mr. Y. is the resident partner, and devotes his time exclusively to the management of the bank.