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Show Desirability of Will Record Given For Small Businesses A sound wiU may avoid forced liquidation of a sma!J concern, help obviate many management problems, and also help to perpetuate per-petuate a business, according to a new .leaflet announced today by Harold R. Smethllls, regional director of the Small Business Administration. "Why SmaJl Business Owners Need Sound Wills," is number seven In the Small Business Administration's Ad-ministration's series of Marketers Market-ers Aids and may be obtained upon request from the agency's local office at 229 New Customhouse, Custom-house, Denver, Colo. In announcing publication of the leaflet. Mrs. Smethills said: "Many successful small dusi. ness concerns have been forced into liquidation because the principal owner died without having made out a proper will. These situations are wasteful, unfortunate, and unnecessary. Weighed against the known risks, the cost of having a good will drawn and kept up to date Is not high." The leaflet explains that a small business owner should provide pro-vide for his executors to carry out any arrangements made during dur-ing his lifetime for tthe sale other disposition of his business I Interests. The authority of the executors tax considerations and their relationship re-lationship to wills, and the ef |