The oldest one that I have seen was 1922 and it was purchased at a junk shop by a friend. He brought it to work for me to see and I made a copy for the TN Gen Society. BTW, we worked for the Memphis Service Center of IRS. I am now at the Austin Service Center -- Lynn Appling McCandless Please visit my webpages: http://homepages.rootsweb.com/~lynn/ send mailto:[email protected]