The Oppenheim family ran "Oppenheim's Department Store," on Main Street, North Manchester. Isaac and Etta Oppenheim generously endowed a position in the Manchester College Department of Mathematics, the recipient's title being, the "Issac and Etta H. Oppenheim Professor of Mathematics.
R. H. Miller, of the Christian faith, and Mrs. Etta Oppenheim, of the Jewish faith, were good friends who enjoyed discussing the Bible together. R. H. Miller wrote a touching and poignant eulogy for her. A fragment is excerpted here:
Mrs. Oppenheim was loyal to her Jewish faith; she was more than tolerant -- she was respectful and reverent of the Christian faitih.
By her liberal gift to Manchester College she has raised a monument to Jewish-Christian fellowship which I pray, and am sure, will never be forgotten on that campus.
Mrs. Oppenheim was a master of the art of friendship. She was a queenly hostess, as many of us can testify. How vivid in our memories is the warm and gracious spirit with which she received us ast her door, and the affectionat adieu when we left. I believe I have never seen the corner of her livign room, in which she sat, without flowers. She had many friends, and high on the list are the women who attended her.
The Oppenheims have been in North Manchester for over seventy-five years. When we think of their life among us, it seems not inappropriate to use the words of Saint paul: "a fragrant odor, an offering acceptable to God." | 
