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| NUMBER | NAME | TOWN (Post Office) | |
| 367 | Raymond Edward Benjamin | Towanda | 24-Oct-1940 |
| 427 | Charles Edward Benjamin | Towanda | 24-Oct-1940 |
| 769 | Leroy Benjamin | Towanda | 24-Oct-1940 |
| 825 | Walter John Benjamin | Towanda | 24-Oct-1940 |
| 1038 | Elias Benjamin | Towanda | 24-Oct-1940 |
| 1183 | Austin Charles Benjamin | Towanda | 24-Oct-1940 |
| 1219 | Harold Frederick Benjamin | Towanda | 24-Oct-1940 |
| 1389 | Freddie Nelson Benjamin | Towanda | 24-Oct-1940 |
| 2191 | Henry Johnson Benjamin | Towanda | 24-Oct-1940 |
| 2274 | Joseph Benjamin | Towanda | 24-Oct-1940 |
| 38 | Sheldon Martin Benjamin | Wyalusing | 24-Oct-1940 |
| 1064 | Ralph William Benjamin | Wyalusing | 24-Oct-1940 |
| 1815 | William Herbert Bennett | East Smithfield | 24-Oct-1940 |
| 650 | William Mickle Bennett | Gillett | 24-Oct-1940 |
| 1332 | Edgar Arthur Bennett | Gillett | 24-Oct-1940 |
| 1323 | Henry Joseph Bennett | Granville Center | 24-Oct-1940 |
| 560 | Boyd Leonard Bennett | Monroeton | 24-Oct-1940 |
| 1075 | Robert Charles Bennett | Monroeton | 24-Oct-1940 |
| 2152 | Devee Guthrie Bennett | Towanda | 24-Oct-1940 |
| 1420 | Charles Myron Bennitt | Granville Summit | 24-Oct-1940 |
| 1010 | Harold Athel Benson | Canton | 24-Oct-1940 |
| 563 | Elmer John Benson | Gillett | 24-Oct-1940 |
| 353 | Robert John Benson | Troy | 24-Oct-1940 |
| 2232 | Lawrence G. Benson | Troy | 24-Oct-1940 |
| 2561 | George Delos Benson | Troy | 04-Nov-1940 |
| 1041 | Charles Robert Berg | Canton | 24-Oct-1940 |
| 1330 | Donald J. Berry | Columbia Cross Roads | 24-Oct-1940 |
| 1191 | Hudson Lyle Berry | Ulster | 24-Oct-1940 |
| 49 | Raymond Emile Berube | Towanda | 24-Oct-1940 |
| 498 | James Horton Best | Canton | 24-Oct-1940 |
| 57 | Noble Nathaniel Betts | Towanda | 24-Oct-1940 |
| 2094 | Harry Passage Betts | Towanda | 24-Oct-1940 |
| 1630 | Richard Carlyle Bevan | LeRoy | 24-Oct-1940 |
| 360 | Philip A. Biddle | Canton | 24-Oct-1940 |
| 78 | Guy Harold Bidlack | Ulster | 24-Oct-1940 |
| 419 | Jay William Bidlack | Ulster | 24-Oct-1940 |
| 2323 | Donald Lindley Bidlack | Ulster | 24-Oct-1940 |
| 441 | John Howard Bigelow | Towanda | 24-Oct-1940 |
| 2295 | Donald Ralph Bigony | Towanda | 24-Oct-1940 |
| 2093 | Frank Biles, Jr. | Towanda | 24-Oct-1940 |
| 1125 | Robert William Billingsley | Troy | 24-Oct-1940 |
| 2124 | Charles Ray Billingsley | Troy | 24-Oct-1940 |
| 2560 | George Nelson Billingsley | Troy | 04-Nov-1940 |
| 1989 | Adrian Marinus Binford | Troy | 24-Oct-1940 |
| 2309 | Lester Mead Birney | Wellsburg, NY | 24-Oct-1940 |
| 1962 | Harold Leslie Bixby | Towanda | 24-Oct-1940 |
| 1712 | Neil Stanton Bixby | Troy | 24-Oct-1940 |
| 1272 | Samuel Boucher Black | Towanda | 24-Oct-1940 |
| 1383 | Howard J. Blake | Canton | 24-Oct-1940 |
| 798 | Frank Charles Blalek | Towanda | 24-Oct-1940 |
| 2482 | William Jack Bland | Towanda | 26-Oct-1940 |
| 888 | Willis Ray Blaney | Canton | 24-Oct-1940 |
| 1597 | Perry Wilbert Blaney | Canton | 24-Oct-1940 |
| 773 | Douglas Sidney Blemle | New Albany | 24-Oct-1940 |
| 1270 | Robert Paul Blend | Towanda | 24-Oct-1940 |
| 276 | Martin Frederick Blocher | Towanda | 24-Oct-1940 |
| 594 | George William Bloom | Granville Summit | 24-Oct-1940 |
| 2559 | Henry Matthew Blow | Ulster | 04-Nov-1940 |
| 74 | Lewis Edgar Bly | Troy | 24-Oct-1940 |
| 352 | Frederick William Bohlayer | Canton | 24-Oct-1940 |
| 678 | Franklin Kent Bohlayer | Canton | 24-Oct-1940 |
| 106 | John Frederick Bohlayer | Troy | 24-Oct-1940 |
| 63 | Lynn Henry Bohr | Towanda | 24-Oct-1940 |
| 1791 | Carl Thomas Bokal | Sayre | 24-Oct-1940 |
| 1912 | Harold David Bolt | Canton | 24-Oct-1940 |
| 2474 | Claude Bolt | Snedekerville | 25-Oct-1940 |
| 1756 | Raymond D. Booth | Towanda | 24-Oct-1940 |
| 101 | Leon Raymond Borgeson | Troy | 24-Oct-1940 |
| 1371 | William Chester Botsford | Towanda | 24-Oct-1940 |
| 428 | William Gilmour Boughner | Canton | 24-Oct-1940 |
| 28 | Robert Edward Bourdette | Milan | 24-Oct-1940 |
| 323 | Clarence Bourdette, Jr. | Milan | 24-Oct-1940 |
| 969 | Donald Bovier | Granville Summit | 24-Oct-1940 |
| 134 | Max Francis Bovier | Monroeton | 24-Oct-1940 |
| 197 | Paul E. Bovier | Monroeton | 24-Oct-1940 |
| 1741 | Ralph Frederick Bovier | Towanda | 24-Oct-1940 |
| 466 | Joseph Francis Bowles | Towanda | 24-Oct-1940 |
| 1082 | Patrick John Bowles | Towanda | 24-Oct-1940 |
| 1304 | Archie Aaron Boyce | Troy | 24-Oct-1940 |
| 1025 | Emery Marshall Boyd | Canton | 24-Oct-1940 |
| 1820 | Donald Robert Boyd | Troy | 24-Oct-1940 |
| 2231 | Francis Joseph Boyle | Towanda | 24-Oct-1940 |
| 2558 | John Patrick Boyle | Towanda | 04-Nov-1940 |
| 2557 | Russell Luke Brackman | Alba | 04-Nov-1940 |
| 460 | Boyd Maxwell Bradford | Columbia Cross Roads | 24-Oct-1940 |
| 339 | Raymond John Bradley | Columbia Cross Roads | 24-Oct-1940 |
| 2216 | John Lewis Brakeman | Canton | 24-Oct-1940 |
| 2164 | Thomas Wilson Brann | Canton | 24-Oct-1940 |
| 2102 | J. Ward Braund | Troy | 24-Oct-1940 |
| 405 | Alois Joseph Brecher, Jr. | Powell | 24-Oct-1940 |
| 2550 | Frank Joseph Brecher | Powell | 04-Nov-1940 |
| 1396 | Arthur Wilson Breece | Milan | 24-Oct-1940 |
| 914 | John Edward Brenchley | Canton | 24-Oct-1940 |
| 46 | Robert Edward Brennan | Towanda | 24-Oct-1940 |
| 1836 | Martin Patrick Brennan, Jr. | Towanda | 24-Oct-1940 |
| 529 | Joseph William Bresee | Towanda | 24-Oct-1940 |
| 1295 | Joseph Brewer | Wellsburg, NY | 24-Oct-1940 |
| 1790 | Grand Norman Brewer | Wellsburg, NY | 24-Oct-1940 |
| 286 | John Brian | Sylvania | 24-Oct-1940 |
| 703 | George Holt Brian | Sylvania | 24-Oct-1940 |
| 50 | Clyde Carlyle Brice | Towanda | 24-Oct-1940 |
| 1266 | Hugh Robert Brimmer | New Albany | 24-Oct-1940 |
| 444 | Irvin Gilbert Brink | New Albany | 24-Oct-1940 |
| 2556 | Eric Ira Brink | New Albany | 04-Nov-1940 |
| 2087 | Robert Brink, Jr. | Towanda | 24-Oct-1940 |
| 258 | Jefferson Bronson | Troy | 24-Oct-1940 |
| 1164 | Fred Joseph Brookens | Columbia Cross Roads | 24-Oct-1940 |
| 2555 | John Patrick Broschart | Towanda | 04-Nov-1940 |
| 1197 | William P. Brosnan | Ulster | 24-Oct-1940 |
| 290 | Willard Lawrence Brown | Canton | 24-Oct-1940 |
| 2322 | Wallace John Brown | Canton | 24-Oct-1940 |
| 2403 | Larue Zender Brown | Canton | 24-Oct-1940 |
| 1455 | Delbert Dean Brown | Columbia Cross Roads | 24-Oct-1940 |
| 607 | William Paul Brown | Gillett | 24-Oct-1940 |
| 667 | John S. Brown | Granville Summit | 24-Oct-1940 |
| 2492 | Stewart Andrew Brown | Milan | 26-Oct-1940 |
| 1387 | Dayton Ashley Brown | Monroeton | 24-Oct-1940 |
| 657 | Dean Lee Brown | New Albany | 24-Oct-1940 |
| 1981 | Miles Irving Brown | New Albany | 24-Oct-1940 |
| 2159 | Herbert Stanley Brown | New Albany | 24-Oct-1940 |
| 950 | Woodrow Brown | Sugar Run | 24-Oct-1940 |
| 925 | Raymond Henry Brown | Towanda | 24-Oct-1940 |
| 1000 | Thomas Darias Brown | Towanda | 24-Oct-1940 |
| 1954 | James William Brown | Towanda | 24-Oct-1940 |
| 2005 | Leon Earl Brown | Towanda | 24-Oct-1940 |
| 2208 | Paul Albert Brown | Towanda | 24-Oct-1940 |
| 2554 | Elery C. Brown | Towanda | 04-Nov-1940 |
| 142 | Rexford Lewis Brown | Troy | 24-Oct-1940 |
| 1218 | Harold Leon Brown | Troy | 24-Oct-1940 |
| 1305 | Leslie Irvine Brown | Troy | 24-Oct-1940 |
| 1988 | William Henry Brown | Troy | 24-Oct-1940 |
| 2553 | Lawrence William Brown | Troy | 04-Nov-1940 |
| 2487 | Morris Strause Brumbaugh | Towanda | 26-Oct-1940 |
| 244 | John Andrew Brutzman | Monroeton | 24-Oct-1940 |
| 2078 | Augustus Charles Bryington | Canton | 24-Oct-1940 |
| 2552 | Herman Fred Buck | Canton | 04-Nov-1940 |
| 1753 | James Edward Buckley | New Albany | 24-Oct-1940 |
| 20 | Joseph John Bucknovich | Towanda | 24-Oct-1940 |
| 2484 | Charles Andrew Buffington, Jr. | Towanda | 26-Oct-1940 |
| 655 | Kenneth Henry Buffington | Ulster | 24-Oct-1940 |
| 347 | George Rexford Bulkley | Canton | 24-Oct-1940 |
| 1926 | Harold Lawrence Bull | Canton | 24-Oct-1940 |
| 810 | Howard Edward Bullock | Canton | 24-Oct-1940 |
| 1263 | Olney Booth Bullock | Towanda | 24-Oct-1940 |
| 909 | Perry Douglas Bulock | Sugar Run | 24-Oct-1940 |
| 166 | Irvin Basil Bump | Towanda | 24-Oct-1940 |
| 190 | Ernest Bump | Towanda | 24-Oct-1940 |
| 2178 | Emmet Gordon Burbank | Troy | 24-Oct-1940 |
| 169 | Richard Patrick Burchill | Towanda | 24-Oct-1940 |
| 610 | Donald John Burchill | Towanda | 24-Oct-1940 |
| 2399 | John Francis Burchill | Towanda | 24-Oct-1940 |
| 2551 | Joseph Maurice Burchill | Towanda | 04-Nov-1940 |
| 718 | Paul L. Burgan | Troy | 24-Oct-1940 |
| 1673 | Andrew Burgess | Canton | 24-Oct-1940 |
| 2162 | Robert Manley Burgess | Mainesburg | 24-Oct-1940 |
| 1128 | Jay Raymond Burguess | Columbia Cross Roads | 24-Oct-1940 |
| 2200 | John C. Burguess | Troy | 24-Oct-1940 |
| 84 | James Lawrence Burke | Sugar Run | 24-Oct-1940 |
| 478 | Robert William Burke | Sugar Run | 24-Oct-1940 |
| 1402 | Carl Francis Burke | Sugar Run | 24-Oct-1940 |
| 1736 | Harold John Burke | Sugar Run | 24-Oct-1940 |
| 1837 | Gerald Francis Burke | Sugar Run | 24-Oct-1940 |
| 2549 | Donald James Burke | Sugar run | 04-Nov-1940 |
| 2048 | Rex Alfred Burleigh | Snedekerville | 24-Oct-1940 |
| 1011 | Glenn Hunsinger Burleigh | Ulster | 24-Oct-1940 |
| 2141 | Arthur Lyle Burlingame | Canton | 24-Oct-1940 |
| 1664 | Delos Arthur Burlingame | East Smithfield | 24-Oct-1940 |
| 1102 | Leland Robert Burlingame | Milan | 24-Oct-1940 |
| 2394 | Kenneth Thomas Burlingame | Milan | 24-Oct-1940 |
| 138 | Charles Evvlin Burlingame | Ulster | 24-Oct-1940 |
| 1605 | Richard Lonnie Burlingame | Ulster | 24-Oct-1940 |
| 6 | Thomas Andrew Jackson Burnett | Troy | 24-Oct-1940 |
| 250 | Jack Alexander Burnett | Wellsburg, NY | 24-Oct-1940 |
| 1418 | Lawrence Addison Burnett | Wellsburg, NY | 24-Oct-1940 |
| 559 | Roy Harrison Burnham | Columbia Cross Roads | 24-Oct-1940 |
| 1278 | John Wallace Burnham | Troy | 24-Oct-1940 |
| 1414 | Lewis Benjamin Burnham | Wellsburg, NY | 24-Oct-1940 |
| 623 | Adolpheus Willard Burr | Canton | 24-Oct-1940 |
| 2067 | Paul Eugene Burr | Canton | 24-Oct-1940 |
| 2548 | Howard M. Burr | Troy | 04-Nov-1940 |
| 1271 | Wesley Harrison Butters | East Smithfield | 24-Oct-1940 |
| 2058 | Lee Washington Butters | Milan | 24-Oct-1940 |
| 870 | Frederick George Butts | Towanda | 24-Oct-1940 |
| 186 | Gerald Joseph Cain | New Albany | 24-Oct-1940 |
| 295 | James Francis Cain | New Albany | 24-Oct-1940 |
| 2108 | Daniel Joseph Calcco | Towanda | 24-Oct-1940 |
| 157 | John Elmer Calkins | Canton | 24-Oct-1940 |
| 1161 | Theodore Weller Calkins, Jr. | Troy | 24-Oct-1940 |
| 920 | Frank Orlando Camp | Monroeton | 24-Oct-1940 |
| 1543 | Daniel Leonard Camp | Monroeton | 24-Oct-1940 |
| 662 | Lloyd Harold Camp | Towanda | 24-Oct-1940 |
| 1807 | Edward Nathan Camp | Towanda | 24-Oct-1940 |
| 2388 | Orin R. Camp | Towanda | 24-Oct-1940 |
