{"value"=>"<p>These folders contain letters, memoranda, legal documents, copies of tax returns, and related papers about the settlement of the estate, its income and expenses, the disposition of its securities and real estate holdings, and its tax liabilities. Gen. Adler was one of the three original executors and trustees; the gap in the papers from 1941 to 1945 is due to his absence while in the military service. (Reports from E.Y. Chapin, the ancillary administrator, for these years are included here).</p> <p>There is some duplication and some overlap with the \"Estate of A.S. Ochs\" files in the Arthur Hays Sulzberger Papers, especially in the 1935-1937 folders; however, much of the material here deals with the Chattanooga properties, which is not covered there.</p> <p>The principal contents of these folders may be summarized as follows:</p> <p>1935: Correspondence about the disposal of diverse properties in the Chattanooga area; selection of E.Y. Chapin as ancillary administrator for Chattanooga and of R.W. Olmstead as real estate appraiser, and their reports; lists of properties and securities, and of the contents of Adolph Ochs's box in the <span class=\"title\">Chattanooga Times</span> vault; trial balance of Ochs's account as of April 8, 1935.</p> <p>1936: Reports by the ancillary administrator in Chattanooga; Alfred A. Cook's report on valuing <span class=\"title\">New York Times</span> common stock, with related correspondence; correspondence about the disposal of diverse properties in the Chattanooga area; drafts and printed documents about the sale of <span class=\"title\">Times</span> preferred stock to The New York Times Co. by the estate in order to obtain the funds needed to pay estate taxes.</p> <p>1937: Memoranda about the protest against the Internal Revenue Commissioner's determination of the value of the estate: copy of the protest brief exhibits; correspondence about the disposal of diverse securities and properties in the Chattanooga area, including the dissolution of the South Chattanooga Land Co.</p> <p>1938-1941: Lists of securities held in A. H. Sulzberger's safe and of the contents of the estate box in the <span class=\"title\">Times'</span> vault as of Dec. 31, 1941; reports of E.Y. Chapin, the ancillary administrator of the estate in Chattanooga; New York State income tax returns for 1939 and 1940; correspondence about the disposal of diverse securities and properties in the Chattanooga area; clippings about the estate appraisal (July 1939); documents about the settlement of the New York State estate tax (July 1939); memoranda about Federal and State Estate taxes; Federal income tax return for 1937.</p> <p>1944-1946: Correspondence about the disposal of diverse properties in the Chattanooga area, and about income from timber and coal mining operations on lots owned by the estate; list of properties as of August 6, 1946.</p> <p>1947-1955: Correspondence about the administration and disposal of diverse properties in the Chattanooga area; receipts for royalties from coal mining operations on the Timesville lot; list of properties held by the estate at the end of 1954, with their valuations and taxes.</p> <p>See also: Buildings Residential West 75th Street (Rental), 1935-1938; Chattanooga Community Chest, 1935-1936; Chattanooga Medical Arts Building, 1935-1937; Chattanooga Times Buildings, 1945-1947; Chattanooga Times Finances, 1935-1937, 1946-1953, 1962; Chattanooga, 1936; Chattanooga, University of, 1936; Hamilton County Boulevard Company, 1935-1938; Lookout Mountain Caverns, Inc., 1935-1944; Lookout Mountain Real Estate, 1939-1952; Mascot Stove Manufacturing Co., 1935-1938; Mizpah Congregation (Chattanooga) Cemetery, 1935; Mizpah Congregation (Chattanooga) Old Building, 1935-1946; Mizpah Congregation (Chattanooga) Rabbi's Residence, 1935-1940, 1946; Mizpah Congregation (Chattanooga), 1935-1937, 1946; Natural Bridge Springs Real Estate, 1935-1953; Ochs, Adolph Shelby (Adolph II), 1933, 1935; Ochs, Milton B., Trust, 1928-1937, 1954-1955; Ooltewah Farm, 1935-1945; Realtors Investment Co., 1938-1939; Young Men's Christian Association, 1939; Young Women's Christian Association, 1936, 1938</p>"}
{"type"=>"did", "value"=>"See also: Buildings Residential West 75th Street (Rental), 1935-1938; Chattanooga Community Chest, 1935-1936; Chattanooga Medical Arts Building, 1935-1937; Chattanooga Times Buildings, 1945-1947; Chattanooga Times Finances, 1935-1937, 1946-1953, 1962; Chattanooga, 1936; Chattanooga, University of, 1936; Hamilton County Boulevard Company, 1935-1938; Lookout Mountain Caverns, Inc., 1935-1944; Lookout Mountain Real Estate, 1939-1952; Mascot Stove Manufacturing Co., 1935-1938; Mizpah Congregation (Chattanooga) Cemetery, 1935; Mizpah Congregation (Chattanooga) Old Building, 1935-1946; Mizpah Congregation (Chattanooga) Rabbi's Residence, 1935-1940, 1946; Mizpah Congregation (Chattanooga), 1935-1937, 1946; Natural Bridge Springs Real Estate, 1935-1953; Ochs, Adolph Shelby (Adolph II), 1933, 1935; Ochs, Milton B., Trust, 1928-1937, 1954-1955; Ooltewah Farm, 1935-1945; Realtors Investment Co., 1938-1939; Young Men's Christian Association, 1939; Young Women's Christian Association, 1936, 1938 "}