Melville Ezra Ingalls (1842–1914), commonly abbreviated M. E. Ingalls, was a Massachusetts state legislator who went on to become president of the Cleveland, Cincinnati, Chicago and St. Louis Railroad (the Big Four Railroad). Melville financed the construction of the Ingalls Building in Cincinnati, which was the world's first reinforced concrete skyscraper in 1903. The town of Ingalls, Indiana is named in his honor. TLS, 1896, as President of the Cleveland, Cincinnati, Chicago & St. Louis Railway Co. To J.A. Barnard, Indianapolis, Ind. Talks about buying bonds for Abbie.......better write to J.P. Morgan & Co. Approx. 8 x 8 in. VG................50-75