<informationTable xmlns="http://www.sec.gov/edgar/document/thirteenf/informationtable">		<infoTable>
			<nameOfIssuer>Abbott Labs</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>002824100</cusip>
			<value>7679</value>
			<shrsOrPrnAmt>
				<sshPrnamt>199412</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>199412</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>AbbVie</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>00287y109</cusip>
			<value>12479</value>
			<shrsOrPrnAmt>
				<sshPrnamt>242778</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>242778</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ADP</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>053015103</cusip>
			<value>8795</value>
			<shrsOrPrnAmt>
				<sshPrnamt>113834</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>113834</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>AIG</nameOfIssuer>
			<titleOfClass>COM NEW</titleOfClass>
			<cusip>026874784</cusip>
			<value>919</value>
			<shrsOrPrnAmt>
				<sshPrnamt>18370</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>18370</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Air Products &amp; Chemicals</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>009158106</cusip>
			<value>317</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2659</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>2659</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>AK Steel Holding</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>001547108</cusip>
			<value>72</value>
			<shrsOrPrnAmt>
				<sshPrnamt>10000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>10000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Altria Group</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>02209s103</cusip>
			<value>1890</value>
			<shrsOrPrnAmt>
				<sshPrnamt>50487</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>50487</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Amazon.com</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>023135106</cusip>
			<value>498</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1482</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1482</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>American Eagle Outfitters</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>02553e106</cusip>
			<value>470</value>
			<shrsOrPrnAmt>
				<sshPrnamt>38400</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>38400</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>American Elec Power</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>025537101</cusip>
			<value>2062</value>
			<shrsOrPrnAmt>
				<sshPrnamt>40712</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>40712</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>American Express</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>025816109</cusip>
			<value>1153</value>
			<shrsOrPrnAmt>
				<sshPrnamt>12812</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>12812</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Anadarko Petroleum</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>032511107</cusip>
			<value>369</value>
			<shrsOrPrnAmt>
				<sshPrnamt>4349</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>4349</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Apple Computer</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>037833100</cusip>
			<value>999</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1861</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1861</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Archer-Daniels</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>039483102</cusip>
			<value>324</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7461</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7461</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>AT&amp;T</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>00206r102</cusip>
			<value>4508</value>
			<shrsOrPrnAmt>
				<sshPrnamt>128536</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>128536</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Autodesk</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>052769106</cusip>
			<value>333</value>
			<shrsOrPrnAmt>
				<sshPrnamt>6767</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>6767</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Avis</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>053774105</cusip>
			<value>302</value>
			<shrsOrPrnAmt>
				<sshPrnamt>6200</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>6200</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Bank of America</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>060505104</cusip>
			<value>1532</value>
			<shrsOrPrnAmt>
				<sshPrnamt>89045</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>89045</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Bank of Montreal</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>063671101</cusip>
			<value>4390</value>
			<shrsOrPrnAmt>
				<sshPrnamt>65517</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>65517</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Berkshire Hathaway Cl B</nameOfIssuer>
			<titleOfClass>CL B</titleOfClass>
			<cusip>084670702</cusip>
			<value>1655</value>
			<shrsOrPrnAmt>
				<sshPrnamt>13245</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>13245</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Biogen Idec</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>09062x103</cusip>
			<value>652</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2133</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>2133</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>BlackRock High Yield</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>09255p107</cusip>
			<value>594</value>
			<shrsOrPrnAmt>
				<sshPrnamt>48424</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>48424</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>BP PLC - Spons ADR</nameOfIssuer>
			<titleOfClass>SPON ADR</titleOfClass>
			<cusip>055622104</cusip>
			<value>4948</value>
			<shrsOrPrnAmt>
				<sshPrnamt>102876</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>102876</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Broadcom Corp</nameOfIssuer>
			<titleOfClass>CL A</titleOfClass>
			<cusip>111320107</cusip>
			<value>229</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7262</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7262</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Campbell Soup</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>134429109</cusip>
			<value>1602</value>
			<shrsOrPrnAmt>
				<sshPrnamt>35685</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>35685</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Celgene</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>151020104</cusip>
			<value>201</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1443</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1443</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Chesapeake Energy</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>165167107</cusip>
			<value>1785</value>
			<shrsOrPrnAmt>
				<sshPrnamt>69657</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>69657</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Chevron Texaco</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>166764100</cusip>
			<value>2343</value>
			<shrsOrPrnAmt>
				<sshPrnamt>19705</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>19705</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Chicago Bridge &amp; Iron NY</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>167250109</cusip>
			<value>290</value>
			<shrsOrPrnAmt>
				<sshPrnamt>3324</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>3324</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Chubb</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>171232101</cusip>
			<value>10063</value>
			<shrsOrPrnAmt>
				<sshPrnamt>112686</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>112686</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Cisco</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>17275r102</cusip>
			<value>12070</value>
			<shrsOrPrnAmt>
				<sshPrnamt>538474</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>538474</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Citigroup</nameOfIssuer>
			<titleOfClass>COM NEW</titleOfClass>
			<cusip>172967424</cusip>
			<value>6363</value>
			<shrsOrPrnAmt>
				<sshPrnamt>133669</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>133669</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Coca Cola</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>191216100</cusip>
			<value>11371</value>
			<shrsOrPrnAmt>
				<sshPrnamt>294121</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>294121</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Comcast Corp Special Cl A</nameOfIssuer>
			<titleOfClass>CL A</titleOfClass>
			<cusip>20030N200</cusip>
			<value>588</value>
			<shrsOrPrnAmt>
				<sshPrnamt>12065</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>12065</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Community Bank System</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>203607106</cusip>
			<value>3571</value>
			<shrsOrPrnAmt>
				<sshPrnamt>91512</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>91512</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ConocoPhillips</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>20825c104</cusip>
			<value>6540</value>
			<shrsOrPrnAmt>
				<sshPrnamt>92965</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>92965</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Covidien</nameOfIssuer>
			<titleOfClass>SHS</titleOfClass>
			<cusip>g2554f113</cusip>
			<value>6239</value>
			<shrsOrPrnAmt>
				<sshPrnamt>84698</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>84698</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Cree</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>225447101</cusip>
			<value>308</value>
			<shrsOrPrnAmt>
				<sshPrnamt>5447</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5447</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>CVS Caremark</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>126650100</cusip>
			<value>310</value>
			<shrsOrPrnAmt>
				<sshPrnamt>4140</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>4140</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Directv</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>25490a309</cusip>
			<value>6578</value>
			<shrsOrPrnAmt>
				<sshPrnamt>86080</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>86080</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Discover Financial Services</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>254709108</cusip>
			<value>392</value>
			<shrsOrPrnAmt>
				<sshPrnamt>6734</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>6734</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Disney</nameOfIssuer>
			<titleOfClass>COM DISNEY</titleOfClass>
			<cusip>254687106</cusip>
			<value>5206</value>
			<shrsOrPrnAmt>
				<sshPrnamt>65022</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>65022</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Duke Energy</nameOfIssuer>
			<titleOfClass>COM NEW</titleOfClass>
			<cusip>26441c204</cusip>
			<value>1705</value>
			<shrsOrPrnAmt>
				<sshPrnamt>23945</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>23945</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Emerson Electric</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>291011104</cusip>
			<value>6435</value>
			<shrsOrPrnAmt>
				<sshPrnamt>96332</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>96332</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>EOG Resources Inc.</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>26875p101</cusip>
			<value>309</value>
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				<sshPrnamt>1575</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1575</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>EXCO Resources</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>269279402</cusip>
			<value>280</value>
			<shrsOrPrnAmt>
				<sshPrnamt>50000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>50000</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Exxon Mobil</nameOfIssuer>
			<titleOfClass>SBI INT-FIN</titleOfClass>
			<cusip>30231g102</cusip>
			<value>4462</value>
			<shrsOrPrnAmt>
				<sshPrnamt>45682</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>45682</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Fifth Third Bancorp</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>316773100</cusip>
			<value>571</value>
			<shrsOrPrnAmt>
				<sshPrnamt>24891</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>24891</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Financial Sector Index Fund</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>81369y605</cusip>
			<value>472</value>
			<shrsOrPrnAmt>
				<sshPrnamt>21148</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>21148</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>First Niagara Financial Group</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>33582v108</cusip>
			<value>378</value>
			<shrsOrPrnAmt>
				<sshPrnamt>40000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>40000</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>FirstEnergy</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>337932107</cusip>
			<value>313</value>
			<shrsOrPrnAmt>
				<sshPrnamt>9208</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>9208</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>FNB Corporation</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>302520101</cusip>
			<value>101</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7550</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7550</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Forest Laboratories</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>345838106</cusip>
			<value>647</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7015</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7015</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Freeport-McMoran</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>35671d857</cusip>
			<value>1076</value>
			<shrsOrPrnAmt>
				<sshPrnamt>32552</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>32552</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>General Electric</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>369604103</cusip>
			<value>13628</value>
			<shrsOrPrnAmt>
				<sshPrnamt>526396</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>526396</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>General Mills</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>370334104</cusip>
			<value>13392</value>
			<shrsOrPrnAmt>
				<sshPrnamt>258437</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>258437</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Genuine Parts</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>372460105</cusip>
			<value>3432</value>
			<shrsOrPrnAmt>
				<sshPrnamt>39520</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>39520</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Goldman Sachs</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>38141g104</cusip>
			<value>249</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1521</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1521</Sole>
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		<infoTable>
			<nameOfIssuer>Hertz Global Holdings</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>42805t105</cusip>
			<value>338</value>
			<shrsOrPrnAmt>
				<sshPrnamt>12675</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>12675</Sole>
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		<infoTable>
			<nameOfIssuer>Home Depot</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>437076102</cusip>
			<value>1185</value>
			<shrsOrPrnAmt>
				<sshPrnamt>14981</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>14981</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Honeywell</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>438516106</cusip>
			<value>8513</value>
			<shrsOrPrnAmt>
				<sshPrnamt>91772</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>91772</Sole>
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		<infoTable>
			<nameOfIssuer>Hudson City Bancorp</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>443683107</cusip>
			<value>627</value>
			<shrsOrPrnAmt>
				<sshPrnamt>63746</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>63746</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Huntington Bancshares</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>446150104</cusip>
			<value>5065</value>
			<shrsOrPrnAmt>
				<sshPrnamt>508002</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>508002</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>IBM</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>459200101</cusip>
			<value>1448</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7520</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7520</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Illinois Tool Works</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>452308109</cusip>
			<value>1130</value>
			<shrsOrPrnAmt>
				<sshPrnamt>13891</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>13891</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Intel</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>458140100</cusip>
			<value>11261</value>
			<shrsOrPrnAmt>
				<sshPrnamt>436245</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>436245</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>iShares DJ Select Dividend Ind</nameOfIssuer>
			<titleOfClass>DJ SEL DIV INX</titleOfClass>
			<cusip>464287168</cusip>
			<value>4270</value>
			<shrsOrPrnAmt>
				<sshPrnamt>58241</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>58241</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>iShares iBoxx Bond Fund</nameOfIssuer>
			<titleOfClass>IBOXX INV CP ETF</titleOfClass>
			<cusip>464287242</cusip>
			<value>743</value>
			<shrsOrPrnAmt>
				<sshPrnamt>6350</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>6350</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>iShares MSCE EAFE Index Fund</nameOfIssuer>
			<titleOfClass>MSCI EAFE ETF</titleOfClass>
			<cusip>464287465</cusip>
			<value>1211</value>
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				<sshPrnamt>18023</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>iShares MSCI Emerging Markets</nameOfIssuer>
			<titleOfClass>MSCI EMG MKT ETF</titleOfClass>
			<cusip>464287234</cusip>
			<value>221</value>
			<shrsOrPrnAmt>
				<sshPrnamt>5401</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5401</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>iShares Russell 1000 Growth In</nameOfIssuer>
			<titleOfClass>RUS 1000 GRW ETF</titleOfClass>
			<cusip>464287614</cusip>
			<value>2752</value>
			<shrsOrPrnAmt>
				<sshPrnamt>31795</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>31795</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>iShares Russell 1000 Value</nameOfIssuer>
			<titleOfClass>RUS 1000 VAL ETF</titleOfClass>
			<cusip>464287598</cusip>
			<value>2341</value>
			<shrsOrPrnAmt>
				<sshPrnamt>24255</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>24255</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>iShares Russell 2000 Value Ind</nameOfIssuer>
			<titleOfClass>RUS 2000 GRW ETF</titleOfClass>
			<cusip>464287630</cusip>
			<value>248</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2456</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>iShares S&amp;P 500 Growth Index</nameOfIssuer>
			<titleOfClass>RUS 2000 VAL ETF</titleOfClass>
			<cusip>464287309</cusip>
			<value>385</value>
			<shrsOrPrnAmt>
				<sshPrnamt>3857</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>3857</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>iShares S&amp;P 500 Value Index</nameOfIssuer>
			<titleOfClass>S&amp;P 500 GRWT ETF</titleOfClass>
			<cusip>464287408</cusip>
			<value>204</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2343</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>2343</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>IShares S&amp;P National AMT-Free</nameOfIssuer>
			<titleOfClass>NAT AMT FREE BD</titleOfClass>
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				<sshPrnamt>3750</sshPrnamt>
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			<nameOfIssuer>iShares TR Russell 2000</nameOfIssuer>
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			<value>678</value>
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				<sshPrnamt>5824</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5824</Sole>
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				<None>0</None>
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			<value>351</value>
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				<sshPrnamt>4087</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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				<None>0</None>
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			<nameOfIssuer>iShares TR Russell MCP VL</nameOfIssuer>
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				<sshPrnamt>5094</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5094</Sole>
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			<nameOfIssuer>Johnson &amp; Johnson</nameOfIssuer>
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				<sshPrnamt>175172</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>175172</Sole>
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				<None>0</None>
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			<investmentDiscretion>SOLE</investmentDiscretion>
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				<Sole>324869</Sole>
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			<nameOfIssuer>Kellogg</nameOfIssuer>
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			<investmentDiscretion>SOLE</investmentDiscretion>
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			<nameOfIssuer>Kimberly-Clark</nameOfIssuer>
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				<sshPrnamt>51702</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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			<votingAuthority>
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			<nameOfIssuer>Kraft Foods</nameOfIssuer>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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			<nameOfIssuer>Leggett &amp; Platt</nameOfIssuer>
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			<votingAuthority>
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			<nameOfIssuer>Lilly</nameOfIssuer>
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			<nameOfIssuer>Lockheed Martin</nameOfIssuer>
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			<votingAuthority>
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			<votingAuthority>
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			<votingAuthority>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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		<infoTable>
			<nameOfIssuer>Mallinckrodt PLC</nameOfIssuer>
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			<votingAuthority>
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		<infoTable>
			<nameOfIssuer>McDonald&apos;s</nameOfIssuer>
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			<votingAuthority>
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		<infoTable>
			<nameOfIssuer>Merck</nameOfIssuer>
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			<nameOfIssuer>MMM</nameOfIssuer>
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			<votingAuthority>
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		<infoTable>
			<nameOfIssuer>Mondelez</nameOfIssuer>
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			<investmentDiscretion>SOLE</investmentDiscretion>
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			<votingAuthority>
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			<nameOfIssuer>Penns Woods Bancorp</nameOfIssuer>
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			<investmentDiscretion>SOLE</investmentDiscretion>
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		<infoTable>
			<nameOfIssuer>Pfizer</nameOfIssuer>
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		<infoTable>
			<nameOfIssuer>PHH</nameOfIssuer>
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		<infoTable>
			<nameOfIssuer>Philip Morris</nameOfIssuer>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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		<infoTable>
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			<cusip>718546104</cusip>
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				<sshPrnamt>6139</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>6139</Sole>
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		<infoTable>
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			<value>8537</value>
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				<sshPrnamt>98126</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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		<infoTable>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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		<infoTable>
			<nameOfIssuer>Procter &amp; Gamble</nameOfIssuer>
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				<Sole>129391</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>PulteGroup</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>745867101</cusip>
			<value>4454</value>
			<shrsOrPrnAmt>
				<sshPrnamt>232078</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>232078</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Qualcomm</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>747525103</cusip>
			<value>903</value>
			<shrsOrPrnAmt>
				<sshPrnamt>11446</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>11446</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Raytheon</nameOfIssuer>
			<titleOfClass>COM NEW</titleOfClass>
			<cusip>755111507</cusip>
			<value>1532</value>
			<shrsOrPrnAmt>
				<sshPrnamt>15510</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>15510</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Reliance Steel &amp; Alum</nameOfIssuer>
			<titleOfClass>SPON ADR</titleOfClass>
			<cusip>759509102</cusip>
			<value>214</value>
			<shrsOrPrnAmt>
				<sshPrnamt>3023</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>3023</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>S&amp;P 500 Spiders</nameOfIssuer>
			<titleOfClass>TR UNIT</titleOfClass>
			<cusip>78462f103</cusip>
			<value>2503</value>
			<shrsOrPrnAmt>
				<sshPrnamt>13387</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>13387</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Sandisk Corp</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>80004c101</cusip>
			<value>334</value>
			<shrsOrPrnAmt>
				<sshPrnamt>4108</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>4108</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Sanofi Aventis ADR</nameOfIssuer>
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			<cusip>80105n105</cusip>
			<value>588</value>
			<shrsOrPrnAmt>
				<sshPrnamt>11250</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>11250</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Science Applications</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>808625107</cusip>
			<value>439</value>
			<shrsOrPrnAmt>
				<sshPrnamt>11750</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>11750</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Seachange</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>811699107</cusip>
			<value>376</value>
			<shrsOrPrnAmt>
				<sshPrnamt>36000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>36000</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Seagate Technology</nameOfIssuer>
			<titleOfClass>SHS</titleOfClass>
			<cusip>052580676</cusip>
			<value>399</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7113</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7113</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Southern Company</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>842587107</cusip>
			<value>1587</value>
			<shrsOrPrnAmt>
				<sshPrnamt>36128</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>36128</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Southwestern Energy</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>845467109</cusip>
			<value>230</value>
			<shrsOrPrnAmt>
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				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
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				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>SPDR Barclays Capital High Yie</nameOfIssuer>
			<titleOfClass>BRC HGH YLD BD</titleOfClass>
			<cusip>78464a417</cusip>
			<value>498</value>
			<shrsOrPrnAmt>
				<sshPrnamt>12050</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>12050</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Sutor Technology Group</nameOfIssuer>
			<titleOfClass>GOLD SHS</titleOfClass>
			<cusip>869362103</cusip>
			<value>91</value>
			<shrsOrPrnAmt>
				<sshPrnamt>50000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>50000</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Synovus Financial</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>87161c105</cusip>
			<value>2809</value>
			<shrsOrPrnAmt>
				<sshPrnamt>828652</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>828652</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Sysco</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>871829107</cusip>
			<value>2663</value>
			<shrsOrPrnAmt>
				<sshPrnamt>73692</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>73692</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>TE Connectivity</nameOfIssuer>
			<titleOfClass>REG SHS</titleOfClass>
			<cusip>H84989104</cusip>
			<value>6948</value>
			<shrsOrPrnAmt>
				<sshPrnamt>115388</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>115388</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Texas Instruments</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>882508104</cusip>
			<value>1075</value>
			<shrsOrPrnAmt>
				<sshPrnamt>22792</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>22792</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>TJX Companies</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>872540109</cusip>
			<value>308</value>
			<shrsOrPrnAmt>
				<sshPrnamt>5084</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5084</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Tyco International</nameOfIssuer>
			<titleOfClass>COM UNIT LTD</titleOfClass>
			<cusip>h89128104</cusip>
			<value>214</value>
			<shrsOrPrnAmt>
				<sshPrnamt>5051</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5051</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Ultrashort S&amp;P 500 Proshares</nameOfIssuer>
			<titleOfClass>PSHS ULSHT SP500</titleOfClass>
			<cusip>74347b300</cusip>
			<value>213</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7500</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7500</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>United Parcel Service - Cl B</nameOfIssuer>
			<titleOfClass>CL B</titleOfClass>
			<cusip>911312106</cusip>
			<value>1336</value>
			<shrsOrPrnAmt>
				<sshPrnamt>13723</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>13723</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>United Technologies</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>913017109</cusip>
			<value>231</value>
			<shrsOrPrnAmt>
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				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1980</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>United Technologies 7% Pfd con</nameOfIssuer>
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			<cusip>913017117</cusip>
			<value>282</value>
			<shrsOrPrnAmt>
				<sshPrnamt>4240</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>4240</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Unitedhealth Group</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>91324p102</cusip>
			<value>584</value>
			<shrsOrPrnAmt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7120</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>US Bancorp</nameOfIssuer>
			<titleOfClass>COM NEW</titleOfClass>
			<cusip>902973304</cusip>
			<value>221</value>
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				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5150</Sole>
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		<infoTable>
			<nameOfIssuer>Valero Energy</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>91913y100</cusip>
			<value>850</value>
			<shrsOrPrnAmt>
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				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>16000</Sole>
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		<infoTable>
			<nameOfIssuer>Vanguard FTSE Developed Market</nameOfIssuer>
			<titleOfClass>FTSE DEV MKT ETF</titleOfClass>
			<cusip>921943858</cusip>
			<value>248</value>
			<shrsOrPrnAmt>
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				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>6010</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Vanguard FTSE Emerging Markets</nameOfIssuer>
			<titleOfClass>FTSE EMR MKT ETF</titleOfClass>
			<cusip>922042858</cusip>
			<value>233</value>
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				<sshPrnamt>5735</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5735</Sole>
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		<infoTable>
			<nameOfIssuer>Vanguard FTSE World ex-US</nameOfIssuer>
			<titleOfClass>ALLWRLD EX US</titleOfClass>
			<cusip>922042775</cusip>
			<value>368</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7315</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7315</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>Vanguard Mid Cap</nameOfIssuer>
			<titleOfClass>MID CAP ETF</titleOfClass>
			<cusip>922908629</cusip>
			<value>4670</value>
			<shrsOrPrnAmt>
				<sshPrnamt>41119</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>41119</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Vanguard Russell 1000 Growth</nameOfIssuer>
			<titleOfClass>VNG RUS1000GRW</titleOfClass>
			<cusip>92206c680</cusip>
			<value>256</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2876</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>2876</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Vanguard Russell 1000 Value</nameOfIssuer>
			<titleOfClass>VNG RUS1000VAL</titleOfClass>
			<cusip>92206c714</cusip>
			<value>351</value>
			<shrsOrPrnAmt>
				<sshPrnamt>4159</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>4159</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Vanguard Small Cap</nameOfIssuer>
			<titleOfClass>SM CAP ETF</titleOfClass>
			<cusip>922908751</cusip>
			<value>4070</value>
			<shrsOrPrnAmt>
				<sshPrnamt>36033</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>36033</Sole>
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				<None>0</None>
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		</infoTable>
		<infoTable>
			<nameOfIssuer>Verizon Communications</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>92343v104</cusip>
			<value>858</value>
			<shrsOrPrnAmt>
				<sshPrnamt>18031</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>18031</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Viacom Class B</nameOfIssuer>
			<titleOfClass>CL B</titleOfClass>
			<cusip>92553p201</cusip>
			<value>9781</value>
			<shrsOrPrnAmt>
				<sshPrnamt>115083</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>115083</Sole>
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				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Wal-Mart</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>931142103</cusip>
			<value>1772</value>
			<shrsOrPrnAmt>
				<sshPrnamt>23187</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>23187</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Waste Management</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>94106l109</cusip>
			<value>11969</value>
			<shrsOrPrnAmt>
				<sshPrnamt>284497</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>284497</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Weatherford Intl</nameOfIssuer>
			<titleOfClass>REG SHS</titleOfClass>
			<cusip>h27013103</cusip>
			<value>376</value>
			<shrsOrPrnAmt>
				<sshPrnamt>21654</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>21654</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Wells Fargo</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>949746101</cusip>
			<value>14421</value>
			<shrsOrPrnAmt>
				<sshPrnamt>289930</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>289930</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Wisdomtree Japan Hedged</nameOfIssuer>
			<titleOfClass>JAPN HEDGE EQT</titleOfClass>
			<cusip>97717w851</cusip>
			<value>382</value>
			<shrsOrPrnAmt>
				<sshPrnamt>8071</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>8071</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>WP Carey</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>92936u109</cusip>
			<value>15907</value>
			<shrsOrPrnAmt>
				<sshPrnamt>264813</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>264813</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>Zions Bancorp</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>989701107</cusip>
			<value>375</value>
			<shrsOrPrnAmt>
				<sshPrnamt>12093</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>12093</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
</informationTable>
