Accountant, professor and dean. He was born in New Orleans. Soon after his graduation he went to Chicago and there with Homer N. Hibbard organized the Fort Dearborn National Bank, of which he became cashier. In 1893 he obtained the degree of C.P.A. from the University of Illinois, and later became president of the Illinois Society of Certified Accountants, vice-president of the National Association of Certified Accountants, professor of accountancy at Northwestern University and later at Marquette University, Milwaukee, and from 1912 on was dean of the Walton School of Accountancy, Chicago. He was also one of the editors of The Journal of Accountancy.