{"value"=>"<p>This series is made up of files that contain items to, from, or concerning various individuals. Most people represented are affiliated with The New York Times, such as the publishers, executives, and staff members, particularly foreign correspondents. Files consist of interoffice memoranda regarding financial matters, including individual's expenses, retirement accounts, vacation and disability expenses, and various tax issues. Cox, an experienced accountant, advised individuals at The Times on income tax, estate planning, and international tax issues. The series' most substantial files are for publishers Arthur Hays Sulzberger, Orvil E. Dryfoos, and Arthur Ochs Sulzberger.</p> <p>Files are arranged alphabetically by name. Entries without box and folder numbers cross-reference related material in other files. These files do not necessarily collect every letter, memorandum, or document related to the individual; subject files should also be consulted.</p>"}