PARENTS & SUBSIDIARIES OF THE REGISTRANT

There is no parent of the registrant.

The  Registrant  owns 100% of the  outstanding  capital  stock of the  following
subsidiaries:
                                                                Jurisdiction of
Business Name of Corporation                                      Incorporation
- --------------------------------------------------------------------------------

Dixie Type & Supply Company, Inc.                                      Alabama

Onondaga Litho Supply Co., Inc.(Inactive at December 31, 1996)         New York


All of the aforementioned are included in the Consolidated  Financial Statements
of the Registrant filed herewith.