Document 4pmzygXYXLGxm5Er8pkGxMja

26 September 1950 Mr. Carney W, Mimms Legal Department Shell Oil Company 50 W. 50th Street New York 20, N. Y. Dear Mr. Mimms: Sorry to be so slow in replying to your letter of 21 August but have been out of my office. As to the decision of the Panel of the New York State Compensation Board which reversed the earlier decision, I can only comment that this reversal is at variance with the facts and evidence and is quite consistent with the attitude so often ex hibited. The tendency of the Boards is almost uniformly to apply and administer compensation laws as though they were health in surance laws. There appears nothing to be gained by commenting on this decision in detail unless you propose to appeal the case in which event I shall be very happy to meet with you for additional dis cussion. I just recently learned of Phil Payne's death. It was shocking to me and I can appreciate what a loss it must have been to all of his associates. Sincerely, Willard Machle Executive Officer K 00160?!