n.the ownership and the responsibility for creating policy governing access to materials, regardless of their physical locationHolmes 1938, 180–181It should be the business of such an agency to form tactful contacts with persons having legal custody of records of firms going out of business, and when the affairs of the firm are settled, the books, in many instances, would be available to the institution which made the overtures.Scammell 1939, 232The records are arranged according to the office of origin rather than of deposit, with the understanding that a record begun in one office and carried through one or more others belongs to the office which completes the record by taking final action on it, unless by statutory provisions legal custody is placed elsewhere.