New York:

Contracts must be in writing, signed by the buyer, and need not be acknowledged by either party nor be signed or proven by a subscribing witness, but must be filed. If the property is attached to a building the contract should contain a description of the building by street and number. Railway equipment contracts must be acknowledged by the buyer and be recorded.

North Carolina:

Contracts must be in writing, signed by the buyer, but need not be signed by the seller. One witness to the buyer's signature is necessary. Contract should be acknowledged by the buyer or a subscribing witness, and must be registered. The salesman taking the order may act as a witness, unless he signs on behalf of the buyer. Railway equipment contracts must be in writing and acknowledged by either party and must be recorded.

North Dakota:

Contracts must be in writing and signed by the buyer, but need not be signed by the seller. The original or an authenticated copy must be filed, but it need not be acknowledged or proven in order to be filed. There is some confusion on the point of witnesses, and the only safe rule is to have two witnesses to the buyer's signature. Railway equipment contracts must be in writing, acknowledged and recorded.

Ohio:

Contracts must be in writing, signed by the buyer, but need not be signed by the seller. No acknowledgment, witnesses or proof are required, but a copy of the contract must be filed and to it must be attached an affidavit of the seller, stating the amount of the claim. Railway equipment contracts must be recorded or filed, but no acknowledgment or proof is required.

Oklahoma:

Contracts must be in writing and signed by the buyer, but need not be signed by the seller. A copy of it must be filed but need not be acknowledged or witnessed. Railway equipment contracts must be in writing, executed by all parties, acknowledged by the buyer or proved as deeds are proved, and recorded.

Oregon:

Contracts must be in writing, signed by the buyer, but need not be signed by the seller. No acknowledgment, witnesses or proof are required. Unless the property is attached to real estate as a fixture, the contract need not be filed or recorded. If the property is attached to real estate as a fixture, the contract in full describing the personal property and describing the real estate must be filed within ten days after the property attaches to the real estate in order to be good as against third persons. Railway equipment contracts must be acknowledged by the buyer and be recorded.

Pennsylvania:

Contracts must be in writing but should be in the form of a lease or bailment, with option to purchase, which does not require a subscribing witness and need not be acknowledged, proved, filed or recorded. Such an instrument is good as against all third persons, excepting possibly a landlord's lien for rent upon the premises where the property is located. If the property is attached to real estate a conditional sales contract in writing may be used and must be recorded. Railway equipment contracts must be in writing, acknowledged, and recorded.

Rhode Island:

Contracts must be in writing, signed by the buyer, but need not be signed by the seller. No acknowledgment, witnesses, proof, filing or recording are necessary. Railway equipment contracts must be in writing, executed by all parties, acknowledged by the buyer, proven as deeds are proven, and recorded.

South Carolina:

Contracts must be in writing, signed by the buyer, but need not be signed by the seller, and also must be recorded or filed. Every contract should have two subscribing witnesses. If for less than $100.00 contract may be filed without witnesses proving under oath. If over $100.00, before recording it is necessary that one witness make oath that he saw the buyer sign.

The salesman may act as witness, unless he signs on behalf of the seller. Railway equipment contracts must be in writing, signed by all parties, witnessed properly as to buyer's signature and recorded.

South Dakota:

Contracts must be in writing, signed by the buyer, but need not be signed by the seller. No acknowledgment is required, but contract must be filed. There is some confusion as to witnesses, and the safer plan is to have two witnesses. The salesman may sign as one witness unless he signs on behalf of the seller. Railway equipment contracts must be in writing, acknowledged and recorded.

Tennessee:

Contracts must be in writing, signed by the buyer, but need not be signed by the seller. No witness is necessary. It is also unnecessary to acknowledge, prove, file or record. Railway equipment contracts must be in writing, acknowledged and recorded.

Texas:

Contracts must be in writing and signed by the buyer, but need not be signed by the seller. Contracts must be filed. If the original is filed no witness is required, but if a copy is filed the original must have been witnessed by two persons or have been acknowledged by the buyer. Railway equipment contracts must be in

writing and must be recorded, but there is no requirement for acknowledgment or proof.

Utah:

Contracts must be in writing and signed by the buyer, but need not be signed by the seller. No acknowledgment, witnesses or proof are required, and the contract need not be filed or recorded. Railway equipment contracts must be in writing, signed by all parties, acknowledged by the buyer, and recorded.

Vermont:

Contracts must be in writing, signed by the buyer, but need not be signed by the seller. Witnesses not required, neither is it necessary that it be acknowledged or proved, but the original must be recorded. Railway equipment contracts must be executed by all parties, acknowledged by the buyer, proved as deeds to real estate are proved, and recorded.

Virginia:

Contracts must be in writing and signed by all parties. No witnesses or acknowledgment are necessary. A memorandum of the contract must be recorded. This memorandum is taken by the recording officer from the original. Most recording officers in this state will accept a certified or sworn copy, but if the original is demanded it must be sent. Six essential items are necessary for the clerk to make the memorandum: (1) Date, (2) Amount, (3) Date of maturity, (4) Terms, (5) Descrip