BURROUGHS ADDING MACHINE COMPANY, a United States company manufacturing adding and accounting machine equipment situated in Detroit, Mich., and incorporated in 1905. It succeeded the American Arithmometer company which was organized in St. Louis, Mo., in 1886, to manufacture adding machines under patents issued to William Seward Bur roughs (b. 18S7; d. 1898). Burroughs, who inherited his mechani cal ingenuity from his father, started as clerk in a small bank, where he conceived the idea which he later developed into the first commercially successful adding machine. Through improve ments and development of new models, the company now manu factures machines which add, subtract, multiply and divide, and also machines designed especially for keeping books of account, for making out bills, and for other specific purposes. At first it was thought that banks would be the only users and that when the then 8,000 banks in the United States had each purchased a machine the market would be saturated, but as the public realized the time to be saved and the reduction in clerical help to be made through the use of such equipment, the field broadened until Burroughs machines are now used by all types of business and in many homes throughout the world. Production has at times exceeded Io,000 machines per month. Up to 1928 over 1,250,000 Burroughs machines had been sold. The adaptation of bank accounting methods to Burroughs machines has resulted in nearly all U.S. banks now using a uniform method of keeping The company has factories in Detroit, Mich., Windsor, Ont., and Nottingham, England, and sells its product in all civilized coun tries, either through agents or subsidiary corporations. Capital and surplus June 3o, 1928, amounted to $35,162,674. (S. B.)