This subseries contains records of William L. Honnold’s legal and tax affairs. The records cover primarily the period 1922-1930. However, some legal and tax records extend to 1938: these files were originally among the files now constituting Series 4: Chronological files, but were removed to a separate box, probably by a previous processor of the collection. Since it was impossible to determine with absolute certainty to which year each of these files belonged, these files were not reincorporated into Series 4, but were retained where they were found. The accounting records are incomplete, and consist primarily of financial audits for 1917-1919 and account statements for 1921-1925; the absence of proper statements for the following years is to some extent mitigated by the ledgers in Series 7. The accounts and bills paid provide a detailed view of the cost of living for a couple of substance in Los Angeles in the 1920s. The banking records document the Honnolds’ first settlement in California in 1922 (Ocean Park Bank), and their banking with Pacific-Southwest Trust and Savings Bank through its various mergers and name changes (1928, Los Angeles-First National Trust and Savings Bank; 1929, Security-First National Bank of Los Angeles), all the while retaining their banking connection with Guaranty Trust Company of New York. The legal matters largely concern litigation with the Commissioner of Internal Revenue before the United States Board of Tax Appeals over two matters: (1) the taxability of Honnold’s contributions to the Honnold Foundation, and (2) whether Honnold’s income as Permanent Director of the Anglo American Corporation of South Africa was taxed as community property or a capital asset. The litigation regarding each matter extended over seven years; the final rulings in both cases were against Honnold (Honnold v. Commissioner, Docket No. 55211, United States Board of Tax Appeals, 30 B.T.A. 774; 1934 BTA LEXIS 1269, promulgated May 23, 1934; and Honnold v. Commissioner, Docket No. 72090, United States Board of Tax Appeals, 36 B.T.A. 1190; 1937 BTA LEXIS 609, promulgated December 28, 1937). Additional legal papers largely concern William L. and Caroline Honnold’s wills from 1912 onwards; drafts of papers relating to the Honnold Foundation of 1926, the Honnold Trust of 1936, and the William L. Honnold Family Trust of 1938; and matters relating to Caroline's, and to a lesser extent William L.'s, families. The stock broker files contain records of investments Honnold made for his “personal” accounts; investments transferred to, or made on behalf of, the Honnold Foundation from its foundation to 1930 are filed in Series 6: Honnold Foundation (records of investments made after 1931 can be found in Series 4: Chronological files, where personal, Foundation, and Trust investments are filed together). Tax records include income, gift, county and city (property), and, from 1937, employee Social Security taxes returns, computations, and correspondence for 1923-1938.