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| NUMBER | NAME | TOWN (Post Office) | |
| 1651 | Ralph William Millard | Towanda | 24-Oct-1940 |
| 778 | Albert William Miller | Canton | 24-Oct-1940 |
| 1498 | Clinton Johnathan Miller | Canton | 24-Oct-1940 |
| 1704 | Joseph C. Miller | Milan | 24-Oct-1940 |
| 1869 | Donald Towner Miller | Monroeton | 24-Oct-1940 |
| 1180 | Ira Edward Miller | Powell | 24-Oct-1940 |
| 540 | Franklin Howard Miller | Towanda | 24-Oct-1940 |
| 1005 | Theodore Edward Miller | Towanda | 24-Oct-1940 |
| 2037 | Thomas Sylvester Miller | Towanda | 24-Oct-1940 |
| 2171 | Francis William Miller | Towanda | 24-Oct-1940 |
| 2611 | Charles Lee Miller | Towanda | 04-Nov-1940 |
| 1020 | Milton Ellsworth Miller | Troy | 24-Oct-1940 |
| 2032 | Wilfield Scott Miller, Jr. | Troy | 24-Oct-1940 |
| 2612 | Arthur Llewellyn Miller | Ulster | 04-Nov-1940 |
| 1680 | John Joseph Miller | Wellsburg, NY | 24-Oct-1940 |
| 82 | Bernard Milloy | New Albany | 24-Oct-1940 |
| 1551 | William Lewis Mills | Monroeton | 24-Oct-1940 |
| 892 | Harry Charles Minard | Towanda | 24-Oct-1940 |
| 608 | Albert Lorenzo Mingos | Towanda | 24-Oct-1940 |
| 844 | Edward Joseph Mingos | Towanda | 24-Oct-1940 |
| 1648 | Joseph Huron Mingos | Towanda | 24-Oct-1940 |
| 966 | Ivan Backer Minier | Towanda | 24-Oct-1940 |
| 93 | Walter Page Minier | Troy | 24-Oct-1940 |
| 1351 | Harry Snedeker Mitchel | Troy | 24-Oct-1940 |
| 1 | Samuel Pomeroy Mitchell | Troy | 24-Oct-1940 |
| 493 | Oliver Charles Mitchell | Troy | 24-Oct-1940 |
| 1149 | Henry Kent Mitchell | Troy | 24-Oct-1940 |
| 2610 | Benjamin B. Mitchell, Jr. | Troy | 04-Nov-1940 |
| 1936 | Francis William Moger | Towanda | 24-Oct-1940 |
| 691 | Archie Claude Monro | Troy | 24-Oct-1940 |
| 2175 | Howard Luman Monroe | Sylvania | 24-Oct-1940 |
| 647 | Claude Layman Montgomery | Towanda | 24-Oct-1940 |
| 756 | Clinton Edward Montgomery | Towanda | 24-Oct-1940 |
| 1058 | Paul Cherie Montgomery | Towanda | 24-Oct-1940 |
| 2073 | Lorenzo Amos Montgomery | Towanda | 24-Oct-1940 |
| 1742 | John Alfred Moody | Canton | 24-Oct-1940 |
| 490 | Carlyle Edward Moore | Canton | 24-Oct-1940 |
| 298 | Glenn Eston Moore | Sugar Run | 24-Oct-1940 |
| 2461 | Calvin John Moretz | Canton | 25-Oct-1940 |
| 2462 | Ray Moretz | Canton | 25-Oct-1940 |
| 1619 | LaVerne Morey | Towanda | 24-Oct-1940 |
| 531 | Charles Cleveland Morgan | Canton | 24-Oct-1940 |
| 1385 | Dean Eldon Morgan | Canton | 24-Oct-1940 |
| 2478 | Ellis Edward Morgan | Canton | 25-Oct-1940 |
| 695 | Howard William Morgan | Columbia Cross Roads | 24-Oct-1940 |
| 1533 | Raymond Clarke Morgan | Troy | 24-Oct-1940 |
| 461 | Wayne Frederick Morningstar | Wyalusing | 24-Oct-1940 |
| 2076 | William Knight Morris | Canton | 24-Oct-1940 |
| 729 | Hugh Clayton Morris | Powell | 24-Oct-1940 |
| 1184 | Walter Allen Morris | Powell | 24-Oct-1940 |
| 2289 | Lewis Willard Morris | Powell | 24-Oct-1940 |
| 100 | Paul Lamont Morris | Sugar Run | 24-Oct-1940 |
| 58 | Raymond Everett Morris | Troy | 24-Oct-1940 |
| 325 | Joseph Francis Morrison | Towanda | 24-Oct-1940 |
| 67 | Victor Martin Morse | Canton | 24-Oct-1940 |
| 538 | Jesse Albert Morse | Canton | 24-Oct-1940 |
| 707 | Carlyle Bly Morse | Canton | 24-Oct-1940 |
| 732 | Harry Arthur Morse | Canton | 24-Oct-1940 |
| 766 | Russell Clifford Morse | Canton | 24-Oct-1940 |
| 781 | Gordon Dewitt Morse | Canton | 24-Oct-1940 |
| 282 | Erwin Burr Morse | Granville Summit | 24-Oct-1940 |
| 820 | Merle Alonzo Morse | Monroeton | 24-Oct-1940 |
| 287 | Harold Elwood Morse | Troy | 24-Oct-1940 |
| 94 | Anthony Carmen Moscatello | Towanda | 24-Oct-1940 |
| 716 | Andrew Stewart Moscrip | Towanda | 24-Oct-1940 |
| 422 | Joseph Devere Mosher | Towanda | 24-Oct-1940 |
| 1018 | Harry Walter Mosher | Towanda | 24-Oct-1940 |
| 2609 | Earl Francis Mosher | Towanda | 04-Nov-1940 |
| 1899 | William Deforest Mosher | Troy | 24-Oct-1940 |
| 2397 | Keith Theodore Mosier | Canton | 24-Oct-1940 |
| 1969 | Willis Paul Mosier | Monroeton | 24-Oct-1940 |
| 740 | william Samuel Mosier | Powell | 24-Oct-1940 |
| 26 | Gwyle Ruben Mosier | Towanda | 24-Oct-1940 |
| 2110 | George Sollick Mosier | Wyalusing | 24-Oct-1940 |
| 1611 | Dominic Sylvester Motsay | Ulster | 24-Oct-1940 |
| 1600 | Horace Hollister Mott | Canton | 24-Oct-1940 |
| 1817 | Martin Grant Mott | Canton | 24-Oct-1940 |
| 2410 | Charles Samuel Mott | Canton | 24-Oct-1940 |
| 128 | John Leamon Mott | Gillett | 24-Oct-1940 |
| 1676 | Franklin Clarence Mott | Snedekerville | 24-Oct-1940 |
| 1637 | Thomas Kenneth Mott | Troy | 24-Oct-1940 |
| 526 | Frederick Tylor Mount | Powell | 24-Oct-1940 |
| 440 | Raymond Elwood Moyer | Towanda | 24-Oct-1940 |
| 980 | Irvin Chester Moyer | Towanda | 24-Oct-1940 |
| 2379 | Arnold Jackson Moyer | Towanda | 24-Oct-1940 |
| 2148 | Cole James Mudge | Troy | 24-Oct-1940 |
| 754 | Andrew Samuel Murray | Canton | 24-Oct-1940 |
| 1288 | Francis Harold Murray | Columbia Cross Roads | 24-Oct-1940 |
| 1358 | Courtney Watson Murray | Columbia Cross Roads | 24-Oct-1940 |
| 682 | Willard Thomas Myers | Towanda | 24-Oct-1940 |
| 858 | Thaddeus Prentice Myers, Jr. | Towanda | 24-Oct-1940 |
| 1772 | Leroy Houghton Myers | Towanda | 24-Oct-1940 |
| 389 | Alva Leon Myers | Wyalusing | 24-Oct-1940 |
| 979 | Dwight Warren Nash | Troy | 24-Oct-1940 |
| 933 | Raymond Donald Naylor | Wyalusing | 24-Oct-1940 |
| 806 | Donald Miles Neal | Canton | 24-Oct-1940 |
| 143 | William Rex Neal | Towanda | 24-Oct-1940 |
| 940 | Robert Barden Nearing | Towanda | 24-Oct-1940 |
| 997 | Lincoln Neiley | Towanda | 24-Oct-1940 |
| 2244 | David Charles Neiley | Towanda | 24-Oct-1940 |
| 1763 | Herbert George Nelson | Canton | 24-Oct-1940 |
| 1231 | Harry Nelson | East Smithfield | 24-Oct-1940 |
| 1924 | Arthur Rex Nenninger | Canton | 24-Oct-1940 |
| 1397 | Lewis Frederick Neuber | New Albany | 24-Oct-1940 |
| 915 | Reuben Jacob Neuber | Sugar Run | 24-Oct-1940 |
| 2393 | John Newell | Troy | 24-Oct-1940 |
| 1326 | Donald Gardner Newman | Towanda | 24-Oct-1940 |
| 213 | Wakter James Newton | Gillett | 24-Oct-1940 |
| 589 | James Edward Nichols | East Smithfield | 24-Oct-1940 |
| 1401 | Donald Hugh Nichols | Milan | 24-Oct-1940 |
| 1705 | Ray Douglas Nichols | Milan | 24-Oct-1940 |
| 450 | Bernard Eli Nickerson | Towanda | 24-Oct-1940 |
| 260 | Wesley Lavere Noble | Gillett | 24-Oct-1940 |
| 1275 | George Fernanda Noiseux | Towanda | 24-Oct-1940 |
| 2607 | James Joseph Norconk | Towanda | 04-Nov-1940 |
| 416 | Harold Ronald Northrop | Milan | 24-Oct-1940 |
| 1499 | George Howard Northrop, Jr. | Monroeton | 24-Oct-1940 |
| 1531 | Kenneth Fremont Northrop | Monroeton | 24-Oct-1940 |
| 2350 | Robert Daniel Northrop | Monroeton | 24-Oct-1940 |
| 659 | Myron Dayton Northrop | Towanda | 24-Oct-1940 |
| 1775 | Paul Leonard Northrop | Towanda | 24-Oct-1940 |
| 1843 | Boyce Edwin Northrup | Monroeton | 24-Oct-1940 |
| 2053 | Erston Milard Northrup | Monroeton | 24-Oct-1940 |
| 87 | Cassel Freeman Northrup | Ulster | 24-Oct-1940 |
| 1692 | Floyd Samuel Norton | New Albany | 24-Oct-1940 |
| 712 | Daniel Oakes, Jr. | Towanda | 24-Oct-1940 |
| 2299 | Harry Walter Oakley | Towanda | 24-Oct-1940 |
| 786 | Homer Cloyd Oberman | Towanda | 24-Oct-1940 |
| 1503 | Cornelius O'Connell | Monroeton | 24-Oct-1940 |
| 306 | James Hiram O'Conner | Columbia Cross Roads | 24-Oct-1940 |
| 1907 | Richard Francis O'Connor | Milan | 24-Oct-1940 |
| 414 | Donald Eugene O'Connor | New Albany | 24-Oct-1940 |
| 2253 | Frederick Norman O'Dell | New Albany | 24-Oct-1940 |
| 1116 | John Lawrence O'Donnell | Monroeton | 24-Oct-1940 |
| 215 | Billy Ogden | Columbia Cross Roads | 24-Oct-1940 |
| 1946 | Raymond Robert Ogden | Columbia Cross Roads | 24-Oct-1940 |
| 302 | Charles Benamin O'Keefe | Towanda | 24-Oct-1940 |
| 1626 | Jerome Joseph O'Keefe | Towanda | 24-Oct-1940 |
| 1359 | Emerson Holton Oldroid | Snedekerville | 24-Oct-1940 |
| 1573 | Clayton Henry Oldroyd | Snedekerville | 24-Oct-1940 |
| 735 | Francis James O'Neil | New Albany | 24-Oct-1940 |
| 2060 | Joseph James O'Neill | New Albany | 24-Oct-1940 |
| 748 | William Raymond O'Rourke | Towanda | 24-Oct-1940 |
| 2408 | John Osipovitch | Canton | 24-Oct-1940 |
| 1517 | James Alvin Osman | Troy | 24-Oct-1940 |
| 2091 | Clifford Paul Otis | Towanda | 24-Oct-1940 |
| 2606 | Elmer Wilcox Overacker | Columbia Cross Roads | 04-Nov-1940 |
| 591 | Paul Lantz Overpeck | Towanda | 24-Oct-1940 |
| 2122 | Jesse Harold Overpeck | Towanda | 24-Oct-1940 |
| 1524 | Paul Allen Owen | Canton | 24-Oct-1940 |
| 2373 | Elmo Andrew Owen | Wellsburg, NY | 24-Oct-1940 |
| 1466 | Lee Buttles Owen | Wyalusing | 24-Oct-1940 |
| 1496 | Stanley Packard | Troy | 24-Oct-1940 |
| 2135 | John Lewis Packard | Canton | 24-Oct-1940 |
| 191 | Stanley Beecher Packard | Gillett | 24-Oct-1940 |
| 771 | Donald Ralph Packard | Towanda | 24-Oct-1940 |
| 1563 | Leroy Fay Packard | Troy | 24-Oct-1940 |
| 161 | Lyle Isadore Page | Canton | 24-Oct-1940 |
| 76 | Malford Sylvester Page | Towanda | 24-Oct-1940 |
| 2294 | Frank Carman Page | Towanda | 24-Oct-1940 |
| 860 | Lawrence Allan Paine | Granville Summit | 24-Oct-1940 |
| 368 | Nathan William Palmer | Alba | 24-Oct-1940 |
| 1208 | Vance Samuel Palmer | Canton | 24-Oct-1940 |
| 2605 | Earl Thomas Palmer | Canton | 04-Nov-1940 |
| 1246 | Charles Edward Palmer | Grover | 24-Oct-1940 |
| 465 | Kenneth Jay Palmer | Monroeton | 24-Oct-1940 |
| 877 | John Clair Pardoe | New Albany | 24-Oct-1940 |
| 315 | Rexford Able Paris | Towanda | 24-Oct-1940 |
| 1587 | Raymond Byron Paris | Wellsburg, NY | 24-Oct-1940 |
| 309 | Ralph Sidney Park | Monroeton | 24-Oct-1940 |
| 228 | Edward Reed Park | Towanda | 24-Oct-1940 |
| 637 | Donald Edward Parker | Canton | 24-Oct-1940 |
| 2023 | Mahlon Edward Parks | Towanda | 24-Oct-1940 |
| 561 | Harold Parmenter | Columbia Cross Roads | 24-Oct-1940 |
| 2219 | Elery Edward Parrish | Wellsburg, NY | 24-Oct-1940 |
| 2220 | Earl Gordon Parrish | Wellsburg, NY | 24-Oct-1940 |
| 2120 | Edward Ashmun Parson, Jr. | Towanda | 24-Oct-1940 |
| 1204 | Eugene Joseph Parsons | Towanda | 24-Oct-1940 |
| 2185 | Llewellyn Scott Parsons | Towanda | 24-Oct-1940 |
| 2270 | Edgar Franklin Parsons | Towanda | 24-Oct-1940 |
| 2355 | John Harry Parsons, Jr. | Towanda | 24-Oct-1940 |
| 376 | John Leonard Parsons | Troy | 24-Oct-1940 |
| 927 | Eugene Louis Passeri | Columbia Cross Roads | 24-Oct-1940 |
| 962 | Joseph Passeri | Columbia Cross Roads | 24-Oct-1940 |
| 930 | Louis L. Eugene Passeri | 24-Oct-1940 | |
| 2644 | Ronald John Passmore | Gillett | ND |
| 1485 | Burdette Loomis Passmore | Milan | 24-Oct-1940 |
| 2381 | Ernest McDowell Patterson | Canton | 24-Oct-1940 |
| 1677 | Harold Louis Pautz | Wellsburg, NY | 24-Oct-1940 |
| 1689 | William Paylak | New Albany | 24-Oct-1940 |
| 484 | Lindley Rockwell Pealer | Canton | 24-Oct-1940 |
| 2604 | Frank Daniel Pealer | Canton | 04-Nov-1940 |
| 676 | Clifton Willard Peet | Towanda | 24-Oct-1940 |
