Logan, Utah: John Elwin Clay died early in the morning of May 26,2007. He was born May 15, 1920 at Milford, Utah, the son of Leslie George Clay and Lulu Carling Clay.

As valedictorian, John graduated from Milford High School in 1937. He received his BA Degree in 1942 from Utah State Agricultural College (Utah State University). He passed the Utah CPA examination in 1946 and received Utah certificate number 150, one of the earliest. While attending Utah State University he met his future wife, Carol Mae Wennergren. They were married May 2, 1941, and were married for more than 66 years.

In 1946 John established the first CPA firm in Logan, Utah. The firm later became Clay, Hancey and Jones. John represented taxpayers before the Internal Revenue Service. He was enrolled to practice as an Agent before the U.S. Treasury Department. On a part-time basis John also taught income taxation and accounting at Utah State University.

In 1970 John accepted the position of Controller for E. A. Miller Packing Company. Later, he was elected President of that company. He held that position until 1987 when E. A. Miller Packing Company was acquired by ConAgra Foods in a corporate merger.

Until his retirement in 2000, John served as President of Junior Miller Company. John valued the special business interests and social relationships that both he and Carol shared with Junior and Norma Miller. John served as a director on the original board of directors for Utah Federal Savings Bank. The bank had several branch offices extending from Logan and Brigham City to St. George. Its home office was at Ogden, Utah. John was instrumental in the merger of the bank into Washington Mutual in 1996.

John was a Past Master of the Masonic Lodge at Logan, Harmony 21, and was a member for more than 50 years. He also was a Shriner, El Kalah Temple, a 32nd Degree Mason, and a member of the Scottish Rite of Freemasonry.

In 1987 John was recognized by the College of Business at Utah State University as a Life Member of the Partners Program to honor his special efforts in promoting the interaction of academia and business. John is a past-president of the Logan Rotary Club and was a member for more than 50 years. He was a long-time member of the Logan Golf and Country Club and served a three-year term (1962-63-64) on the board of directors. He also was a 40 year Honorary Member of the American Institute of Certified Public Accountants.

In 1987 the Utah State University Alumni Association and College of Business presented John with their Professional Achievement Award. In 1988 John and Carol became members of the USU Old Main Society.

John is survived by his wife, Carol Wennergren Clay; his daughter Judy (James) Hammond, Denton, Texas; his daughter Nancy (Dan) Tandberg, Albuquerque, New Mexico; his son, Brigadier General (ret) John L. Clay (Beverly) Ogden, Utah; and his daughter Marianne (Joseph, deceased) Lanuti. John has two living sisters, Carolyn (David) Anderson and Corinne (Bill, deceased) Ames, both residing in California.

Memorial services will be held at 10:00 AM on Saturday, June 2, 2007 at the Allen-Hall Mortuary, 34 E. Center Street in Logan. Burial will be in the Logan City Cemetery. Condolences may be sent to the family at Allen Mortuaries.

In lieu of flowers, the family suggests a contribution be made to the Shriner’s Children’s Hospital or to the John E. Clay Scholarship Fund in the USU School of Business.