| Last Name | First Name | Address | City | Misc | Telephone | Page # | Month | Year |
| Nasland | Robert | East | Alturas | Red | 2592 | 5 | June | 1948 |
| National Auto Club Service | 1259 Main | Alturas | Main | 2001 | 5 | June | 1948 | |
| National Farm Loan Assn | 815 Main | Alturas | Main | 2041 | 5 | June | 1948 | |
| NCO Building | ofc | Alturas | Red | 2262 | 5 | June | 1948 | |
| Neer | John | County rd | Alturas | Black | 1292 | 5 | June | 1948 |
| Nehlsen | Ernest J | 1718 East B | Alturas | Red | 872 | 5 | June | 1948 |
| Neilson | Carlo | Redding hwy | Alturas | Red | 492 | 5 | June | 1948 |
| Nelson | Katie Mrs | 1721 East B | Alturas | Red | 873 | 5 | June | 1948 |
| Nelson | Lonnie L | Fourth | Alturas | Black | 1173 | 5 | June | 1948 |
| Nelson | Reid R | No 3 Vets Housing | Alturas | Black | 2482 | 5 | June | 1948 |
| Nelson | Winnie Mrs | 1347 Howard | Alturas | Red | 371 | 5 | June | 1948 |
| Nichols | Luther | East | Alturas | Black | 1281 | 5 | June | 1948 |
| Niles Coffee Shop | Alturas | Main | 1571 | 5 | June | 1948 | ||
| Niles Hotel | 928 Main | Alturas | Main | 1581 | 5 | June | 1948 | |
| Niles Hotel | 928 Main | Alturas | Main | 1591 | 5 | June | 1948 | |
| Niles Lounge | 924 Main | Alturas | Main | 261 | 5 | June | 1948 | |
| Niles Theatre | 928 Main | Alturas | Main | 781 | 5 | June | 1948 | |
| Nixon | Harry | McDowell | Alturas | Red | 2772 | 5 | June | 1948 |
| Norton | D L | Maple | Alturas | Black | 1381 | 5 | June | 1948 |
| Noviack | J | Fourth | Alturas | Main | 1162 | 5 | June | 1948 |
| Oliver | Ned | Alturas | Red | 1091 | 5 | June | 1948 | |
| Ong | R O | 2001 Main | Alturas | Red | 33 | 5 | June | 1948 |
| Orr | Wayne | Estes | Alturas | Red | 622 | 5 | June | 1948 |
| Oxley | Ada | Estes | Alturas | Black | 472 | 5 | June | 1948 |
| Pacific Tel & Tel Co | Alturas | Main | 2031 | 5 | June | 1948 | ||
| Panter | Frank | Ranch Pine Creek | Alturas | 11-F-11 | 5 | June | 1948 | |
| Partridge | Dewey | Riverside | Alturas | Red | 1291 | 5 | June | 1948 |
| Partridge | Hugh | East | Alturas | Black | 2591 | 5 | June | 1948 |
| Pattiani | A W | 1028 Third | Alturas | Black | 371 | 5 | June | 1948 |
| Paullin | Pat | Alturas | Red | 31 | 5 | June | 1948 | |
| Payne | Ranch | Parker Creek Line | Alturas | 6-F-2 | 5 | June | 1948 | |
| Pearce | G E | 524 Modoc | Alturas | Black | 952 | 5 | June | 1948 |
| Pedersen | A B | 2048 Court | Alturas | Black | 1541 | 5 | June | 1948 |
| Pengelly | Della Mrs | 1537 East D | Alturas | Black | 982 | 5 | June | 1948 |
| Pepperdine | Carol | 2120 East | Alturas | Red | 2591 | 5 | June | 1948 |
| Pepperdine | Milo T | Park | Alturas | Black | 1322 | 5 | June | 1948 |
| Peppers | Harley | Alturas | Red | 2212 | 5 | June | 1948 | |
| Perry | Bill | Alturas | Black | 1702 | 5 | June | 1948 | |
| Phelan | M F | 1736 East C | Alturas | Red | 1471 | 5 | June | 1948 |
| Phillips | Joseph | Fourth | Alturas | Red | 1722 | 5 | June | 1948 |
| Phillips | Neal | Alturas | Red | 2542 | 5 | June | 1948 | |
| Pinneo | Harry | Estes Add | Alturas | Main | 42 | 5 | June | 1948 |
| Pit Lounge | 916 Main | Alturas | Main | 2331 | 5 | June | 1948 | |
| Pollard | K L | Alturas | Main | 2032 | 5 | June | 1948 | |
| Polly Ann Bakery | 1025 Main | Alturas | Main | 681 | 5 | June | 1948 | |
| Porter | Carlton | Estes | Alturas | Red | 2381 | 5 | June | 1948 |
| Porter | Floyd | Ranch Parker Creek Line | Alturas | 6-F-12 | 5 | June | 1948 | |
| Porter | Jim | Ranch Parker Creek Line | Alturas | 6-F-20 | 5 | June | 1948 | |
| Porter | Leland | Ranch Parker Creek Line | Alturas | 6-F-4 | 5 | June | 1948 | |
| Porter | Willard | Carlos | Alturas | Red | 1701 | 5 | June | 1948 |
| Post Office Café | Modoc | Alturas | Black | 2061 | 5 | June | 1948 | |
| Powers | Alvin | E Fourth | Alturas | Red | 984 | 5 | June | 1948 |
| Pratt | Chas | Bemmerly & Cooper Ranch | Alturas | 5-F-11 | 1 | June | 1948 | |
| Price | George | Modoc | Alturas | Red | 621 | 5 | June | 1948 |
| Price | Joe | Alturas | Red | 2383 | 5 | June | 1948 | |
| Public Utilities California Corporation | Business Office | 1120 Main | Alturas | Main | 2941 | 5 | June | 1948 |
| Public Utilities Telegraph | To send a telegram ask for, Alturas, Telegraph | 5 | June | 1948 | ||||
| Pugh | Robert | Park | Alturas | Black | 1353 | 5 | June | 1948 |
| Purcell | Jack E | 2031 Court | Alturas | Red | 974 | 5 | June | 1948 |
| Purvis | James | 740 Modoc | Alturas | Red | 2483 | 5 | June | 1948 |
| Quinn | W J Dr | ofc Bank of America bldg | Alturas | Main | 401 | 5 | June | 1948 |
| Quinn | W J Dr | Fourth | Alturas | Main | 402 | 5 | June | 1948 |