Concept: Sears List of Subject Headings is a standard list of subject headings used especially in small and medium-sized libraries.
Step 1: Understand subject headings.
Subject headings help users find books and documents on a particular topic. They provide controlled vocabulary for catalogues.
\[
\text{Subject Heading} \Rightarrow \text{Standard topic access point}
\]
Step 2: Recall the publication year.
The Sears List of Subject Headings was first published in:
\[
1923
\]
Step 3: Select the correct option.
Among the given options, 1923 is option (C).
Therefore, the correct answer is 1923.