Source: Friedrich A. Lutz, Corporate Cash Balances 1914-1943, Manufacturing And Trade (1945), P. 115.
This NBER data series a12040 appears on the NBER website in Chapter 12 at http://www.nber.org/databases/macrohistory/contents/chapter12.html.
NBER Indicator: a12040
Release: NBER Macrohistory Database
National Bureau of Economic Research, Cash Payments For Non-Operating Expenditures for United States [A12040USA144NNBR], retrieved from FRED, Federal Reserve Bank of St. Louis https://research.stlouisfed.org/fred2/series/A12040USA144NNBR/, October 10, 2015.