SE a /- a GE SID $ & Z Qe y) , S S NOS AW NWVMLZZEEARY i= a TRADESMAN COMPANY, PUBLISHERS) Se TDC SIO FED ROE fice pt hee CSPUBLISHED WEEKLY % 7% eS ae STIG OWES Thirty-Eighth Year GRAND RAPIDS, WEDNESDAY, JANUARY 20, 1921 Number 1949 = NVA EST, | ee cou kh) Caoyo mers 8383 4 FAG O OOOO LOL LOO UU OOO UDG UO UIUC UU LI AO UR ORAL aE THE LAND OF BEGINNING AGAIN I wish there were some wonderful place Called the Land of Beginning Again, Where all our mistakes and all our heartaches, And all our poor, selfish griefs, Could be dropped, like a shabby old coat, at the door, And never put on again. I wish we could come on it all unaware, Like a hunter who finds a lost trail And I wish that the one whom our blindness had done SOIC OIDIDIOIIDICIAIIRIDIRISIOI IRIS IIIA a OC A I CI The greatest injustice of all Could be at the gate like the old friend that waits For the comrade he’s gladdest to hail. i We would find the things we intended to do, FOGG OOOO OO OOOO OO. OOK. OOOO OO CCI, But forgot and remembered too late— Je BRI IRR IAIAII IA IAAI IIA ADI IIASA IAA AAD APNE AR LAL ELLA AIR LL LALA AAA LAA AA LL A LDA A AA A A AGO KCI IC IOI III III IO III OI IORI OR I IORI Re tk FRIAR AE IO OE AR I OG OE OR EE OE AO OE OE RE EN EO RE UE FOE OE OO Litt spoken, little promises broken, 1 d all of ¢ thousand and one a | | le duti “a i that migt é é | i x | | } 1 € t L te¢ * i ‘ UuLaNn t p 1 t t oO Kin i n ¢t | 1 4 As 1 , i : ; n ‘ Fa ld fin p of o : | ; a | 4 sUIG a i j x 4 i i ; x | i For hat had been harde wed Know iad bes pest, | f | ) t I t | : An a > | | , EK rn «| a i : i | q t t ¢ la 7 A, «| q Ay { Lu ‘ | q I li Be in i |*«] i i | r } A { t c | ae j * a | * | a i he T O f t 9g A 1 xe i ‘ « | Ee x | x | 7 Wh ull on stal all x | te 7 x | x 4 And l poo elfisl i a | *« 4 : : " kk like i I *) Bey «| a is | | +e i | * i ‘H | + * | ; | ix | i*] t HYG 6 YE I I CE OO EF OR OE ER RO OR ORE EE RN ER ER OE ER A IEE OO ) “DOUBLE A” Has again proven that QUALITY COUNTS. Get in a new fresh supply for your “after holiday” trade. Always something new. We are also distributors of LOWNEY’S AND PARIS’ FINE PACKAGE CHOCOLATES Grand Rapids, Michigan Putnam Factory There is an Increased Demand for Fleischmann’s Yeast Urged by a large advertising campaign this demand will grow. Thousands of people already are eating FLEISCHMANN’S YEAST as an addition to their regular diet—as an aid to digestion— a complexion beautifier—and a laxative. Telling the interested customer about Fleischmann’s Yeast for Health means better business and bigger profits to you. NONE BETTER AT ANY PRICE: A Big Dividend Payer—Both in Money and in Pleased Customers Probably the very best inspiration for the strenuous work of the day comes with the invigorating deliciousness of “‘White House’ Coffee at the morning meal. Tell just that to your customers iI LEE & C ADY Wholesale Distributors of Dwinell-Wright Co.’s Products DETROIT—SAGINAW—KALAMAZOO—BAY CITY 0 D ofl: Syrup Popular with housewives because it has so many uses in cooking and on the table. For sweetening baked apples, baked beans, fruit cake, pumpkin pie, it’s just the thing. It has the distinctive cane flavor, an appealing color and it is of the same high quality as Domino Pack- age Sugars. a American Sugar Refining Company “€ Sweeten it with Domino”’ Granulated, Tablet, Powdered, Confectioners, Browm, Golden Syrup. Standard Cash Register Compels you to be SYSTEMATIC IT TELLS YOu Wier on sold for cash, and the IT TELLS YOU Who paid in money, to which clerk, and the amount. Who paid out money, the amount and what for. Who bought goods on credit, which clerk IT TELLS YOU IT TELLS YOU eh ges ney pecs tact three checks The Secret of the Great Success of The “STANDARD” Is, IT Compels You to Make a Written Statement of the Transaction at the Time of the Sale IT Gives You a Complete Statement of your Whole Day’s Business IT makes clerks careful. Detects carelessness. Detects dishonesty A Postal Card Will Bring One of Our Handbooks. Send for it. it Is Full of Good Things STANDARD RECORDING CO. SUCCESSOR TO STANDARD CASH REGISTER CO. 7 College Avenue North Manchester, Indiana RRS) eal ~-____ The door between us and heaven can not be open while that between us and our fellowmen is shut. ae January 26, 1921 — RE SOC MICHIGAN TRADESMAN Why Quaker Coffee is Never Disappointing Fine coffee beans alone do not make good coffee. Coffee must be blended—by an expert. And this alone is not enough. The coffee must be roasted with skillful and painstaking exactness to a point where its aroma is perfect. Granted that these difficult operations are performed, coffee is delici- ous only if it is fresh. The best coffee on earth is unsatisfactory if it is stale. It is interesting, therefore, to note that Quaker coffee is not only care- fully selected, artistically blended and s’ iilfully roasted, but it is shipped on a Common Sense Schedule. We have figured, in this schedule, just how long coffee may stay on a grocers shelf and still be perfect. We have figured how rapidly each grocer sells his coffee. And we allow no grocer to buy more than he can sell in a given period. This may explain why Quaker coffee never is disappointing, why peo- ple who have once enjoyed the fragrance and deliciousness of Quaker coffee find consistent enjoyment in it for years. For it is always fresh. And it may explain our grocer’s unshakable confidence in Quaker—- his sincere and enthusiastic preference for this supremely good, fresh coffee. WORDEN (GROCER COMPANY Grand Rapids—Kalamazoo—Lansing The Prompt Shippers. MICHIGAN TRADESMAN January 26, 1921 Movement of Merchants. Perry—The State Bank of Perry has increased its capitalization from $16,000 to $25,000. Grand Rapids—The Home Fuel Co. has increased its capital stock from $16,000 to $48,000. Paw Paw—The John W. Free State Bank has increased its capital stock from $30,000 to $50,000. Cass City—The Pinney State Bank has been incorporated with an author iezd capital stock of $50,000. Detroit—The Machined Parts Sales changed its name to the Machined Parts Corporation. West Branch—The State Savings been incorporated with an capital stock of $30,000. Grand Rapids—The Grand Rapids Salvage Co. has changed its name to the Grand Rapids Steel & Supply Co. Fremont—Robert Pearson has pur- chased the Central meat market of Vallier & King, taking immediate Corporation has Bank has authorized possession. LeRoy—George Johnson has pur- chased the stock of D. 8. Ketchum and will continue the busi- grocery ness at the same location. Albion—The stock and fixtures of C. W. Roberts, druggist, were sold at guction, to A. j. White. of Battic Creek, to satisfy a mortgage. Bay City—Fire damaged the whole- sale grocery stock of the Bay City Grocer Co., Jan. 20, entailing a loss of between $35,000 and 40,000. Pontiac—Joseph Gumm, who con- ducts a chain of jewelry stores, with headquarters at Jackson, has opened the sixth store in the chain, here. Port Huron—The Port Huron Sau- sage & Provision Co. has been incor- capital stock of $5,000, all of which has been porated with an authorized subscribed and $2,000 paid in in cash. Leslie—George Belcher has sold his fixtures to Roscoe Edwards and Herbert Sedell, grocery stock and _ store who have taken possession and will continue the business at the same lo- cation. Lakeview—Lewis S. Ward, recently of Detrort, has goods and men’s furnishings purchased the dry goods tock of James Carlton and will con- iinue the business under his own name, Lowell—The Lowell Sand & Gravel Co. has been incorporated with an au- thorized capital stock of $125,000, $87,- 830 of subscribed, cash and $40,000 in which has been $19,655 paid in in property. Detroit—The Boulevard Cafeteria o. has been incorporated with an steck of $10,000, all of which has been subscribed and paid in, $1,841.92 in cash and $8,158.08 in property. Cc authorized capital Detroit—The Traders Warehouses, Inc., has been organized with an au- thorized capital stock of $252,000, all of which has subscribed and $50,000 in cash and $200,000 11 property. been aid in, Charlotte — William W. Shingler, who has conducted a blacksmith shop here for the past twelve years, has sold his equipment to M. A. Hamilton and will remove to a farm nearby, where he hopes to regain his health. Tecumseh—H. E. Whelan, who re- cently purchased the agricultural im- plement stock of L. E. Temple, has sold the stock of the Lenawee Pro- duce Co. to A. Mangus and B. E_ 3reese, who will continue the busi- ness. Iron Mountain—The Bellagamba Co. has been incorporated to buy, sell and distribute petroleum products at wholesale and retail, with an author- ized capital stock of $20,000, all of which has been subscribed and paid in in cash. DeWitt—Homer Brazee, who has conducted a general store here for the past twenty years, has sold his stock and store building to Earl J. and Fred W. Tucker, who have taken posses- sion and will continue the business under the style of Tucker Bros. Detroit—Charles D. Hamilton has merged his confectionery business in- to a stock company under the style of the Dawn Candy Co., with an author- ized capital stock of $9,000, all of which has been subscribed and paid in, $200 in cash and $8,800 in prop- Crly. Fowlerville — Fire destroyed the store building and stock of general merchandise of Shubel Moore, at Pin- gree, Jan. 25. The stock was covered by insurance but none was carried on the store building, which had been used for nearly half a century as a general store. Howell—The directors of the First State and Savings Bank have elected f William E. Robb, President; George Barnes, Vice-Pres- ident; Albert L. Smith, ward J. officers as follows: Cashier; Ed- Assistant Cashier. Since the death of the late William P, VanWinkle, president, which occurred last July following an automobile accident, this bank has without a president until the recent election. The Vice-President acting in that capacity. Mr. Robb is a remarkable business man and his Drewery, former been administration will, undoubtedy, give the Bank a great impetus in growth. Manufacturing Matters. Adrian—The Mutual Oil Co. has increased its capital stock from $30,- 000 to $45,000. Detroit—The Pittsburg Shafting Co. has decreased its capital stock from $100,0007 to $5,000. Port Huron—The Miller Drug Co. has decreased its capitalization from $150,000 to $100,000. Detroit—The Automobile Equip- ment Co, has increased its capital stock from $20,000 to $50,000. Detroit—The Dant & Reynolds Lumber Co. has increased its capital stock from $100,000 to $200,000. Detroit—The Welded Steel Barrel Corporation has increased its capital stock from $150,000 to $500,000. Rochester—The Rochester Foundry & Machine Co. has increased its cap- $30,000 to $80,000. Wayne — The Wayne _ Steering Wheel & Bow Co. has increased its capital stock from $10,000 to $100,000. Marquette—The ital stock from Paveglio Granite & Marble Co. has changed its name to the Peninsula Granite & Marble Co 3enton Harbor — The Lockaway- Stouck Paper Co. has increased its capital stock from $50,000 to $100,- 000. Hamtramck — The Hamtramck Lumber & Supply Co. has increased its capitalization from $250,000 to $500,000. Detroit—The Detroit Millinery Co. has been incorporated with an author- ized capital stock of $3,000, all of which has been subscribed and paid im 1 cash. Coldwater—The Southern Michigan Oil Co. has been incorporated with an authorized capital stock o $10,000, all of which has been subscribed and $6,000 paid in in cash, Harbor—The Automotive Appliance Co. has been incorporated with an authorized 51,900, all of scribed and paid in in cash. Detroit — The Exhaust Heater Corporation has been incor- Benton capital stock of which has been. sub- Autoneed porated with an authorized capital stock of $2,000, all of which has been subscribed and paid in in property. Paw Paw—The_ Fruit Package Co. has been incorporated with an authorized capital stock of $50,000, $27,400 & which has been sub- scribed and Growers $8,000 paid in in prop- erty. Detroit—The Davis Steam Motors Inc., has been incorporated with an authorized capital stock of ‘$100,000, all of which has been subscribed, $2,- S/o paid in in cash and $88,500 in property. Grand Manu- Rapids—The Frank facturing Co. has been incorporated to manufacture and sell, spark plugs, etc., with an authorized capital stock of $50,000, af which amount $25,570 has been subscribed and $7,840 paid in in cash. Detroit—The Co. has been incorporated to manu- Kave Manufacturing facture and sell toys and things in- cidental thereto, with an authorized capital stock of $16,000, $7,500 of which has been subscribed and $1,500 paid in in cash. Detroit—The Vinekist Grape Juice Co. has merged its business into a stock company under the same style, with an authorized capital stock of $20,000, all of which has been sub- scribed and paid in, $10,150 in cash and $39,850 in property. Detroit—The Stamping Co. has been organized to do general manufacturing of and machine work on automobile parts and tools, with an authorized capital stock of $25,000, of which amount $12,500 has been Monarch subscrived and $6,000 paid in in cash. Homer—Edgar F. Campbell has butter, egg and cream business into a stock company the style of the Campbell Dairy Products Co., with an authorized cap- ital stock of $100,000, $66,000 of which has been subscribed and paid in in property. we Gabby Gleanings From Grand Rapids. Grand Rapids, Jan. 25—The January furniture season closed last Saturday with a total enrollment of buyers of 1688. The January season 1920 showed 1,711 buyers registered and that particular market was the larg- est in the history of the Grand Rapids market. It is a fact that at the open- ing of the season, manufacturers, salesmen and buyers were all some- what at sea and in the minds of many salesmen there was considerable pes- simism, which was carefully concealed but as the market progressed pessi- merged his creamery, uncer t mism vanished entirely and optimism was widely spread. In a few instanc- es buying was heavy, but activity was very noticeable and ‘orders were being placed sanely and carefully. Many memorandums were taken by the buy- ers and before the close of the sea- son mail orders were coming in from those notes. The buyers said they were going home, check up stock on hand, price as per prices at the mar- ket, which in all cases showed con- siderable of a decline, and either place their wants with the salesmen mak- ing their territory or mail them in. So, taking into consideration the pres- ent conditions that exist, we can very well say, the January furniture sea- son of 1921 was a successful market, and the feeling that exists in every one’s mind connected with the furni- ture business is that the amount of business that will be secured by the salesmen going over their territory, together with that placed at the mar- ket and mail orders that will come in from memorandums made, will aver- age up well with former January to July business. The meeting held by the Bagmen last Saturday evening was largely for the re-organizing of the Bagmen Pa- trol. It was well attended and a good drill under the very able command of Captain W. N. Burgess was a suc- cess and the enthusiasm of the mem- bers assures a good big Patrol. After the drill a lunch and smoker was put on by the Ways and Means Com- mittee and a vote of thanks was given Captain Burgess for again taking command of the Patrol work. Satur- day afternoon of this week will be the next drill and it is the request that all who want to enter into the Patrol work report promptly at U. C. T. hall, ready to fall in at ee p. m. If you are a Bagman and do not want to drill, come anyway. If you see how well the Patrol is progressing you may get the fever and join in. If you are not a Bagman but a member ot Grand Rapids Council, come to the drill and fall in with the bunch. You may like it so well that you will want to be a member of the Patrol and you will be shown “just how to do it. You will certainly be welcome if you come to the hall next Saturday after- noon. It is the intention to hold drills each Saturday afternoon ‘and be- fore each regular meeting of the Bag- men, which is the third Saturday of each month. J}. A’ Potts bas sold his erocery stock and fixtures at 1159 Kalamazoo avenue to W. H. Caslow, who has been clerking for Ralph Vinkemulder for several years. This is the second grocery establishment he has pur- chased, revamped and sold during the past two years. : The Canfield-Pearce Co., retail paint, wall paper, shade and curtain dealer, is unable to meet its obliga- tions and have placed its properties in the hands of Joseph Reinham as trustee. The assets approximate $90,- 000. The liabilities aggregate about $62,000. In addition, Canfield-Pearce have an equity in the block they re- cently purchased on East Fulton street—the premises they occupy. A Grand Rapids boy, 17 years old who has been thrown on his own re- sources by the recent death of his father, wishes an opportunity to work after school and on Saturdays. Can any one extend a helping hand to a worthy boy? When a man’s brewing, his troubles begin. Clarence J, Farley, President of the Grand Rapids Dry Goods Co., has returned from New York, greatly en- couraged over the outlook for busi- ness. Everything in the dry goods line has touched bottom, with the ex- ception of woolen goods, which have been revised, but may have to be sub- jected to a still further revision. Some lines of cotton goods and silks have advanced and further advances are looked for. Mr. Farley says reports from his sixteen road~men are of an encouraging character and that all are finding business better this week than it has been for several months. i | 4 ~ en, January 26, 1921 Essential Features of the Grocery Staples. Buying is more marked, as a result of the gradually dwindling stocks of retail dealers who have been cleaning up as fast as possible, buying only light on the falling market. [he manufacturers are not so. eagerly pushing sales and the retailers are no longer so slow sending in orders. It is near Lent and the live dealer is ordering in fish and other foods that sell well for that period where dealers have consumers who observe this period for religious reasons or because they annually observe the same time of fast because it is an ad- visable thing to do after a winter of heavy food consumption. Something of inspiration just now to the average retail store is to be gained from a talk by C. E. Mann, a credit expert, discussing the heavy loads 99 out of every 100 persons in the country are carying to-day. The speaker, who is credit manager for a National said: manufacturing company, “Any credit man who is not cour- teous is a liability to his company. The trouble is that many have laid too much stress upon the ‘sissies’ in system. Not every person is a crook Don’t look at every application for credit with a glassy, cold store. You and | are underwriting character and the best means for creating a better understanding with our patrons is to get them to put their cards on the table face up. “Every customer has a chip on his shoulder. If you antagonize him you lose his trade. Ninety-nine per cent. of the people are good pay and 78 per cent. are easily antagonized. It is up to every credit man to gain the confidence of ‘his patrons and move that chip from his shoulder by the most diplomatic and gentle means. After all} we are human beings and because a man wants to buy on credit is' no sion that he is a crook, He should be treated as a human.” Sugar—New York refiners have re- duced their quotations 4c, in conse- quence of which Michigan jobbers will probably reduce their quotations accordingly next week. Tea—A fair amount of improve- ment, sufficient to encourage those who have been optimistically inclined, and there are indications that the market is slowly working back to a more normal stride. Black fermented teas are said to be moving freely and Cevlon and Colombo cables report recent advances. Good quality teas afloat sold to arrive have have been promptly absorbed from samples. Orange Pekoes were reported scarce. Canned Fruits—The market on all California packs is weak here and on the Coast. little doing in the regular trade chan- nels and practically no Coast buying even at the heavy discounts now of- fered below opening. There is a be- lief that even greater inducements will have to be made by packers in their surplus, which curtails present activity. The main support comes from the chain stores and others who are taking advantage of the low prices Locally there is very MICHIGAN TRADESMAN offered on distress lots of peaches and apricots. Pineapples and apples are weak and neglected. Canned Vegetables—Tomatoes are strong and active. The market has easily sustained the recent advance and shows no element of weakness. taking in standards and near standards, but Such lines Cheap peas are active, low prices are demanded. are getting scarcer and are firmer on spot and in the country. Fancy small sieves are scarce and high. There are considerable stocks offered, but they do not grade up to that mark. Corn has not shown any improvement but remains at the same prices and is not freely taken. Minor vegetables sell in a moderate way on spot as there is no especial drive to secure supplies. Canned Fish--Maine sardines are selling in small lots and in a carload wav on snot and for factory ship- ment, but the movement while larger than during December is below nor- mal. Canners are maintaining their prices at the late deeline, or on the basis of listed quotations. California and imported sardines are also taken as they are needed in small lots. Sal- mon is in no better demand for any grade. Red Alaska is steady, med- ium red weak and neglected and pinks and chums pretty much at a standstill. There is more enquiry than business. Tuna fish is both dull and weak. Shrimp is scarce on spot but only in nominal demand. Dried Fruits—The past week shows a distinct improvement and even some strength in that it is demon- strated that the buying element is 1 ready to take stocks. Coast prices are now about 5'%4c over opening, with both independents and the As- sociation firm in their quotations. Raisins are held about the same, with more pressure to sell foreign stocks than to buy. Since the holidays the demand has lacked force, but a revival of interest is expected soon. Cur- rants rule weak and inactive, with the market favoring the seller because of free supplies of unsold lines. Apri- cots show more enquiry as the spring approaches, but actual business is not much heavier. Blenheims, here and Southern are plentiful, but are carefully in- on the Coast. are searce. spected as to quality before they are taken. better demand, as it will be another Peaches are hardly in any two weeks before the spring demand develops. Dates and figs sold in a moderate way all of the week. Sugar Syrups—There is no im- provement to be noted either in re- spect to demand or prices. Rice—Further declines in the rice market occurred last week, but hold- ers are resisting further cuts, as the market is on a pre-war level and it is assumed that the greater number of domestic enquiries in hand will There ts a somewhat better turn-over of stocks, but it is still small-lot buying for immediate needs. —__»-»——___ You can not please or satisfy or sell a customer if you are dividing your attention between the sale and a con- versation with somebody else. centrate on your customer. develop more trading. Con- Review of the Produce Market. Apples—Sales are only’ fair on the following basis: b Northern Spys -_--- oo Se) Tita Sweets __.............. 499 Poldwies ao MussetS 22. a Vovathans 9-222 eo 5.00 Bagas—Canadian $2 per 100 lb. sack Bananas—8e per lb. Ceets—$1 per bu. Butter—The market is weaker and 2c lower. Local jobbers hold extra creamery at 45c and firsts at 43c. Prints 49¢ per lb. Jobbers pay 18c for packing stock, but the market is weak. Cabbage—75c per bu. and $2 per bbl. Cazrrots—$1 per bu. > Celery—$1.75@2 per box of 2! or 3% doz. Chestnuts—Ohio or Michigan, 30c per lb. Cider—-Fancy commands 70c_ per gal. put up in glass jars, 6 jugs to the Ccasc. Cocoanuts—$1.20 per doz. or $9 per sack of 100 Cranberries—-Late Howes, $18 per bbl., and $9 per % bbl. [llinois hot Very scarce. Cucumbers house, $450 per doz. Eggs—The market on fresh has dropped 10c per doz. Jobbers pay 53c f. 0. b. shipping point for fresh candled, includirg cases. Storage op- erators are feeding out their stocks on the following basis: Candica Mtras 0 7 Bde (andied Seconds —_..__- Doe 2 Se Ciceks 20. 44¢ Grapes—Emperors, $8@9 per keg; Malaga, $10@12 per keg. Grape Fruit—Fancy Florida stock is now sold on the following basis: a (ONES REIS ot SOWIE te Sic aan cc) epee are ge S25 S50 oe 2. 6.00 Oe 6.25 wo 20 62s Green Onions—Shalotts, $1.25 per doz. Fancy California Lemons—Extra sell as follows: BOO size, Ger box —--. | $5.00 ea0 cize, per fox 2210. 5.00 2A) sre per box 2. 4.50 Fancy Californias sell as follows: S00) size. per box 2... ___ S450 2A) size. oer ox . 2.2.0... 4.50 oe ae Lettuce—24c per lb. for leaf; Ice 240 size, per box -- berg $5.50@6 per crate. Onions—Spanish, $2.25 per crate; home grown in 100 Ib. sacks, $1.25@ 1.50 for either yellow or red. Oranges—Fancy California Navels are strong and tending higher. They now sell as follows: WO a oO. 5.40 0 5.40 W6 5.40 200 5.40 6 oe 5.29 Oye 5.00 eae 4.75 Oe 4.50 S00 2 4.50 Parsley—60c per doz. bunches. Parsnips—$1.50 per bu Peppers—Green from Florida, $1 35 per small basket. Home 85(o90c ti. 3. rey Potatoes grown, per bu. The market is weak. Radishes—Hot house, large bunch- es $1.10 per doz Squash—-Hubbard, $1.75 per 100 lbs. Dela- 4 command $3 Sweet Potatoes—lIllinois or ware, both kiln dried, per 50 lb. hamper. lomatoes—California, $2 per 6 Ib. basket. Purnips- S145 per bu —_—_.- > Cannot Sell Stock on Tripp’s Repu- tation. scouring the Gangs of men are country around llegan, Plainwell, Otsego and Wayland, undertaking to interest farmers in purchasing stock Wi stores to be established under the auspice s of the Universal Stores Co. The farmers appear to be holding s of subtertuge 1 1 1 1 back, although all kine and misrepresentation are being em- ployed by the glib tongue d gentry. Learning that the stock sellers oper- ating near Allegan were using the proposed acquisition of the Tripp store as au inducement to secure sub- \ 1 scribers, Mr. Tripp published the fol- lowing clever avowal in the Allegan newspaper: The report has been widely e1rcu lated that the Burrel Tripp depart ment stores have been sold to the Universal Stores Corporation ot Chi cago. This is not true. Our stores . : ' are for sale and we have made the above named company a propositior which they agreed was a tair one It stead of arranging to complete th purchase, they have apparently re doubled their ettorts to sell stock in this community. We do not propos that they will sell stock to our cus tomers on the supposition that they may purchase Tripp’s stores If they had any intention of purchasing thes stores, they have had ample oppor al it t nake their plan know! tunity to make tneir plans Know! Buy their stock if you want to, bu you are not buying stock in Tripp department stores, at least until thes complete a purchase. >.> > --— The Builder. With wealth he builded his mansion Of costly woods and of stone Mid spacious grounds and gardens Away from the road and alone; With walks and a gateman guarding Admitting the chosen few That he, of the common multitude Might not ente! through Another builded a Close by the side Where travelers all And rest from the Vv h the loa Where he who was worn and weary The Wanderer sore distressed Found balm for the wounds of travel And that which they sought for, res Sudden there burst from the heavens \ storm of the Master's wrath Cieaving the earth in its fury Sweeping all in its path. The mansion in ruins was lying while the cabin was left to stand By the side of the road in its glory, Spared by the Master’s hand. f an angel Then came the voice ¢ } Out of the storm clouds ‘whirled Spreading again the sunbeams To brighten the darkened world. And the voice was the voice of a prophe Echoing clear and true List to the message from Heaven The Master is sending to you “He who builds for self alone Builds only for a day, But he who builds for fellowman Builds for aye and aye.” a The Modern Way. Mary had a little lamb A lobster and some prunes 4 glass of milk, a piece of pie And then some macaroons. It made the naughty waiters grin To see her order so, And when they carried Mary out Her face was white as snow. LET’S DO BUSINESS. Slogan Proposed by Secretary of State Association. Cadillac, Jan. 25—-For the year 1921, “Let's do business.” This should be our slogan, and in order to do busi- ness sensibly, honestly and profitably, rendering satisfactory service to the public, we must not be hampered jurther by unfavorable legislation that serves more to drive a merchant to violate good honest principles rather than suffer humiliating business fail- ure. Under regulated prices dealers were not permitted to create a surplus, and this restriction has left many mer- chants in a decidedly unfavorable con- dition to meet losses sustained on a declining market, where in many cases losses as high as 50 per cent. are be- ing absorbed by those who have a surplus or who have credit sufficient to enable their borrowing to meet their needs and in order that the bankruptcy courts may not be crowd- ed during the coming months, it 1s well to see that facts and figures per- taining to business be placed in the hands of our representatives, senators and congressmen, in order that they may act intelligently when bills are introduced intended to regulate busi- ness. During the past few years, it has been the privilege of the writer to have appeared before a number of Government officials, both State and National, placing before them actual and concrete figures incident to the retailing of groceries, and in every in- stance these men were absolutely fair and when the facts were placed be- fore them refrained from further in- terference. There are some retail grocers who keep accurate account of their busi- ness and to those who have been un- able to give this end of their business proper attention, the following illus- trations of actual figures in a properly conducted store, may serve to show how very easy it would be to turn profit into a loss. : The figures are for the year 1919 on a rising market: Gross sales—$160,325. Operating expense—17% per cent. Net profit—.0567 per cent. Had the operating expense in this case been 18 per cent. instead of 17% per cent., the entire net profit would have been wiped out leaving a loss in- stead of a profit. Another instance is of a large bak- ing establishment, the figures being even more interesting. These figures are for 1920 on the sale of 142,754 loaves of bread at 13 cents per loaf of 22 ounces: Total sales—$18,558.02. Net profit—.007 per cent. Is it possible that the friends, rela- tives, church, lodge and club associ- ates who are customers of the men who for years have conducted the business from which these figures were taken would characterize these men as profiteers if they could know the conditions of the business? No! Were it not for the fact that public officials give to the press statements on which facts have not been obtained and which statements after investiga- tion have proved untrue. An illustration of the unfavorable publicity recently appearing in some newspaper in a letter signed by one Thomas J. Bresnahan, who signs him- self as Mayor, River Rouge, in which letter he says in part: “The people of Detroit and suburbs are paying for most farm products anywhere from 150 to 300 per cent. higher than the farmer receives for his produce. The greater part of this increased cost goes into the pockets of profiteering middlemen and retail- ers. I believe the best interests of the producer and consumer are served by getting them together and elimin- ating the obnoxious middleman.” And again the prosecuting attorney of St. Clair county is reported by the Port Huron Times-Herald to have said that: MICHIGAN TRADESMAN “The fact that no bread was taken back, but lowered in price to conform with other bakers’ prices, indicates that there was some _ prearranged agreement” the prosecuting attorney claims.” It is said by one firm that owing to the unfavorable publicity given he has lost hundreds’ of dollars worth of business to factories in other places. These cases are being considered by the Retail Grocers and General Merchants Association, with a desire to prove to these officials that the in- vestment of the merchants represent not alone a knowledge of the science of business ethics, but also cash cap- ital for goods purchased on which a reasonable return should be allowed, while the public official in most cases has no investment except the cash used in an effort to win his election, and after the election is won acquires the knowledge necessary while draw- ing his pay from the public treasury. Retail business is responsible for approximately 50 per cent. of our normal tax and retailers should for this reason have a voice in everything that is done in a legislative way, but as most retailers are too busy at their daily labor of serving the public ef- ficiently to give much attention to other things, the very important work of protecting their interests should be placed in the hands of the officers of the Association and every merchant for this reason should not let another day pass without getting in touch with the Association belonging to his par- ticular line of business and becoming a member of the same. The Board of Directors of this As- sociation are busy preparing one of the most notable programs for the coming convention that they have ever presented and it is their wish that every retail grocer, meat dealer, baker and general merchant in Michi- gan will avail himself of the oppor- tunity to be at this convention, for which we are also endeavoring to get special rates on the railroads; the subjects and resolutions to be pre- sented being of the most vital im- portance to retailers and their cus- tomers it is hoped that a large at- tendance will be at Kalamazoo Feb. 22, 23 and 24, and that all those who are desirous of having a program will write the Secretary at Cadillac. J. M. Bothwell, Sec’y. —_+++_____ Scme Opinions Entertained by Presi- dent Hanson. Grand Rapids, Jan. 25—I have read with interest the “Well-known Gro- cery Salesman’s” remarks regarding the Creasey system; also your editor- ial reply thereto. I presume the views of a retailer may be of some interest on this particular issue. I should not consider it harder for a salesman to seek other employment where no financial investment exists, in the event of his outliving his use- fulness in the salesman’s sphere, than it would be for a retailer or jobber, who has everything at stake. I am of the opinion chain store corporations are entirely to blame. The retailer, in striving to compete, has been actually driven in self de- fense to join co-operative wholesale corporations. I agree with the editor that jobbers have been short sighted and, consequently, the salesman has in ignoring the chain store progress become the goat. Chain stores and Creasey systems are not entirely to blame for the pres- ent depression in business, as I can confidently assure our brethren we are all in the same boat during the present reconstruction period. I believe a joint meeting of repre- sentative jobbers, retailers and _ sales- men ought to arrive at an effective solution. Their interests are mutual and good will is still in existence. Herman Hanson, President Grocers & Meat Dealers Association. ——_—_> 2-2 There are many people to-day who think that the worst thing about crime is getting found out. Live Notes From a Live Town. Owosso, an. 25—The Leitch Gro- cery Co., located on East Comstock street, Owosso, has sold its stock to Claud M. Walker, of this city, who has taken possession and will enlarge the stock. He is a young man and a good hustler and as this is one of the best locations outside the down town district, this will be one of the finest groceries in the city. Mr. and Mrs. Leitch will give their entire time to their large rooming house, a few doors East of the Windermuth Hotel. Ed. Schlaf and wife have lifted the ban from Bannister by putting in a restaurant in connection with their meat and grocery business. Among the accessories of this addition is something to eat that was made on purpose to eat and can be eaten with a relish. Mrs. Shlaf is a pie maker from Pieville. Good home cooking and lots of it. The concern of Aitkin-Wever, of Owesso, which a few months ago purchased the Charles Lawrence busi- ness, dissolved partnership to-day, Mr. Aitkin taking over the interest of Mr. Wever and will continue the business under the style of the J. E. Aitkin store. J. D. Royce, the Broadhead sales- man, is out looking after spring or- ders and reports business much im- proved in his line since the first of the vear. Jay is one of those hustlers who when he cannot get business goes after it and makes business and then gets it. Mr. Royce is a natural born optimist and has two mottos—Never say fail and nothing succeeds like success. If there were more of us like him, there would be fewer poor salesmen and a lot more hustlers. The writer has heard much praise of the Phelps Hotel (Greenville) as an A 1 hostelry and many nice things have been said of Mr. and Mrs. Frank 3urns as host and hostess of that hotel. Their latest exploit—giving a holiday dinner to the poor children of Greenville—entitles them to great commendation. Chriso Gorte, of Owosso, the hustling and up-to-date grocer of the city market, is now adding a meat business and has employed a prac- tical sausage maker of several years’ experience in New York, who will manufacture several kinds of sausage that will be placed on the market at wholesale as well as retail. The ma- chinery for manufacturing different kinds of fine and fancy sausage has already arrived and is now being in- stalled and business will start up in this line in a few days. The meats to be sold here will be purchased of the farmers in this vicinity, so clean, freshly slaughtered pigs, lambs and beef will be used. Here’s hoping that stale bacon, strong liver and tough steaks for hotel breakfasts: will drift into the gently receding past with the now newly forgotten saloon business! Honest Groceryman. a ee A Little Old Man. A little old man, who had made some little old money pretty late in life, walked slowly into the office of the Tradesman recently, and told his little old story. It appears that, years ago, when all his folks were living, he was poor and couldn’t afford to give them pres- ents. But things are different with this little old man now. His friends are dead, but he has the money. So he just went out shopping in memory of his friends. He picked out a shawl for an old aunt, but the aunt was dead. He did not buy it. He simply put down in a little old book the amount of money that the shawl would have cost. Then he priced some nice things for a dead brother, for his dear old dead father, and for the greatest woman who ever lived— January 26, 1921 his mother. But they were all dead. Of course, he did not buy the things, but he put the amount down in the little old book. Then he added up the total and found he had over a hundred dollars. He wanted to give this to charity— to someone living—so he left it with the editor with the request that it be turned over to Mel Trotter, was done at once. Has anybody ever heard of a finer- grained bit of sentiment, where a man shows his love and reverence for his dear mother, brother, aunt and dear old dad? The idea holds a lot of big philos- ophy, and it is practical, too. This little old man might have spent a lot of money on a marble slab to make melancholia more mellow, in an arti- ficial way, down in the valley where his folks lay sleeping. But he found a better way—to spend his love and affection among the poor, as we have them (the poor) with us all the time. He paid a living tribute to grief, and without knowing it, he wrote a sad story in a helpful way. —_—_~+ +. Situation in Raw Fur Trade. Just now, from more than one angle the fur business is claiming consider- able attention. Not the least of this is on the part of banking and other lend- ing concerns which have much money tied up in loans on the raw material. During the period of extravagance there was a great run on furs. The market kept advancing constantly, despite the fact that the high prices induced greater industry by the trap- pers and, consequently, enormous sup- plies. When the halt came, about the first industry to be hit was that of furs, and the failures in the trade were most marked. The smaller spec- ulators were the first to suffer, but they were followed by quite a num- ber of the more responsible firms. The cessation in demand and the drop in yalues were so pronounced thai the big auctions in New York, 5t. Louis and elsewhere had to be post- poned lest holdings be sacrificed. Quite a number, also, of those who had bought at the auction sales and had deposited 25 per cent. of the pur- chase price were placed in a dilemma. The goods had depreciated more than the amount of their deposits, and they were sure of a greater loss if they completed the purchases than if they forfeited the deposit money. This holds true especially of several hun- dred concerns whose bids had been accepted at the last St. Louis auction sale. There are also a lot of con- signors of furs who borrowed on their consignments up to 75 or 80 per cent. of the former market values and who will be called upon to make good the difference between these sums and what the furs will now fetch at auc- tion. It may bankrupt quite a number if they are forced to do this. The auction company has announced a sale for Feb. 7 at which will be of- fered, among other things, the furs which have not been paid for, and ef- forts are being made to compromise ma‘ters in some way. Meanwhile, the auction- of raw.furs in New York dur- ing the past week showed very steep reductions in prices, indicating that these are at permanently lower levels. which ON set ert ee ae eae 7 eee pm re ily Goreme sa tA oe tv 7 January 26, 1921 MICHIGAN TRADESMAN 7 OPEN SHOP POLICY GROWING. the mechanical trades; the railroad amount of capital invested to start 11. Keep cakes, bread, prunes and employes, the longshoremen and the — the business in successful operation? all other goods that ture under Intolerant Attitude of Unions Turns’ Federal employes have become prac- Do they know anything about the = glass covers People Against Them. tically completely un-unionized. Nec- socialistic and communistic move 12. See that your boys, under age, The open shop is sweeping over cssity for production during war, and ments, and why most of them failed? have their working : the country. It has come to such the desire to reap the full advantage If they do not know these things, l bake a vent f all your a pass that the editor of the Feder- advantage of the extraordinary ex: which are necesary to an intelligent stock at the beginning of the ear. ationist, published by the American travagance of the people after the judgment of the economic organjza 14. Wher ible any kind, Federation of Labor, thought it nec- war, induced the policy of employers _ tion of the state, why should you hay call up the associatu it ond essary to write an editorial in its Au- to agree to anything so long as pro- their good-will; and if they do know 15. Keep an accura iccount of gust issue under the caption, “The duction continued. Independent these things, how can you fail to hav expenses 1 d receipts Union Shop and its Antithesis,” in orders on the one hand and weak em- their good will? What is it worth 16. Tear off the revenue stamps on which he describes the virtues of the ployers on the other. now to secure their good-will for a the boxes of all oleomargarine, nut “union shop” and the vices of the It now appears that many of these generation to come? If we care what butter at | cigars when you have sold non-union shop, in which the workers men were convinced against their will, | men do. we must care what men think. all the packages, but do not pack are browbeaten and hazed, bullied - and therefore of the same opinion Our economic system must be justi them out of the cases in the ice box and terrorized from morning until still. They are union men in name, fied to the many who have little, not or on your shelves, as the law says night. but not in heart. They do not atten to the few who have a great deal. to sell out of the box ' It is claimed by this editorial that the meetings when strike votes are ee 17. Work hard for the food show there is no such thing as an “open taken. Only a small minority is usu- Timely Hints To Retail Grocers. Is \ttend $$ t meetings shop” and that the term “closed shop” ally present at meetings. The con- With the acne of te few Year, ose 8 ont is a misnomer. That there is no “open trol and operation of such unions ts the retailer's thoughts turn to making 19. Do not accept payments on ac- shop,” because every employer who left to the tadically minded. Phe good eesolanions a the benefit of his count, but imsis 1 stomers does not have the sense to run a_ leaders of the more responsible unions DESIHESS. A few hints, or resolutions ayvinlg iI s in full union shop is opposed to union men are finding themselves compelled to ch mic trade in general, follow: 206. Try and discount all ur bills and will not employ one if he knows withdraw the charters of many of : 1. Save the tags from milk cans ai. Pasi the most profitabl it. That the term “closed shop” is an their locals, because of Woligcs of “OT days, and from then on destroy irticles in your st 1 try and turt invention of labor’s enemies. Any wnion rules in calling strikes. The the first one as you put the last one on yer y, stock at 12 $s a man, according to the editorial, can newspapers have recently announced the file. ar work in a union shop, and after he several actions by locals whose char- 2. Keep the milk dipper, tub and cL Depart ntiz r stor id has proved his capacity will be ad- ters have been removed, demonstrat empty milk can clean. ae all . : 7 | st name mitted to the union, etc., etc. Mr. ing partition of the union funds. 3. Scrub and clean your ice-box tea ing ey tie Gompers was reported on September With failure to support labor effi- every week. ae 1; 1 Ist as saying of the vote of the United ciency, and, therefore, dissatisfied * Have two signs on the shelves ee a States Chamber of Commerce in with the increased cost of commodi- behind your counter: (1) Do not spit 7 ee. se palnie ‘ " e : ' : “a aha 5 > mat se + Learn 1% ut yUSINESS favor of the right of open shop or-_ ties, labor unions have ventured ay re Or (2) Cold storage goods. sk 1 ganization as an essential of the right manufacturing enterprises and have 5. Mark your cold storage eggs | oa oe 7 of. contract: come to grief because of the dis- properly ] is “This is a direct challenge to the honesty or inefficiency of the men in 6 Keep the garbage can covered. 25. Keep smiling, be optimisti trade union movement coming from charge of these enterprises. Being ¢ pee tat you and your clerks “XK hand of good fellowsne the heart of America’s financial opposed by employers because of their _— eicae a_i avd rT : tc ah eae, a ? power. The proposition set forth inefficiency, their constant interrup- 8. : lose up on Sunday morning at = yoursell ang bari those whom yor by the United States Chamber of _ tions of work for trivial causes, and 10 o’clock sharp and if a delicatessen ~ rs hy and the year 1) Commerce in this plank involves no their efforts to destroy the disciplin: eta * 4 and close at 7:30 sharp. wilh spell “success ane “apEinee principle. On the contrary, it is on the one hand, and opposed by the ar bla gine ean ie ee merely a statement of what the United — radical elements for their unwilling play goods on the sidewalk. United Retail Grocers 10. Get a milk permit—to sell milk \ssociatic States Chamber of Commerce hopes the employers of the United States will do if they have the power to do it. The spirit of it coincides exactly with the spirit of the jungle man who started out to kill. “The effort to make it appear the so-called ‘open shop’ involves the in- dividual right of contract is so far outworn and aged as to be pitiable. The right of an individual to under- mine and destroy the standards of living and the industrial safety of his fellow workers has been so long since exploded as to be unworthy of fur- ther discussion. The individual has no such right and no enlightened society anywhere to-day recognizes such a right.” The fact is that the onrush of the open shop movement has got under the skin of the labor leaders. But if the union shop is what the labor leaders say it is, why have whole in- dustries tried it and discarded it? Why has the open shop succeeded so well? Why has it met with public ap- proval, and with so little real resist- ance from labor? There are many answers which may be given, but there is one answer, not often discussed, which has in it a sound lesson for employers. As a result of the policy of the Government during the war as dis- played in the activities of the Labor Department, the War Labor Board, the Railroad Administration, the Ship- ping Board, and in fact all of the agencies which have dealt with labor, ness to attack the so-called capitalisi organization of society on the other, They have engaged in a great and expensive they are torn with dissensions. political campaign to defeat their enemies and have so far been very generally defeated themselves The workman cannot be expected to resist the union arguments unless he is able to understand and interpret the problems of present day industry. The large employers of labor are un dertaking this campaign of education. The smaller employers are not so ready to see the importance of it, or to find the means with which to do“t. Do your workmen know why the savings bank will pay them interest and how it is able to do so? Do they know how much you have to borrow annually to keep your busi- ness going and why you have to bor- row, and what securities and assur- ances you have to offer to the bank and why the bank has to demand those securities and assurances? Do they know the cost of produc- ing raw material and the proportion of labor cost in the price of raw ma- terial? Do they know the cost of taxes and overhead and: the mistakes made in factory operations? Do they know the cost of adver- cost of loss and tising and selling and some of the simpler problems of salesmanship? Do they know the relation between the capital invested in your business and the gross profits of the business? Do they know why it required the aye ‘Guaranteed Flour oo W. S. Canfield Flour Co. WHOLESALE DISTRIBUTORS 205 Godfrey Building . GRAND°RAPIDS, MICH. you will eventually Buy 135 0 ALL MACHINES e@—— FULLY GUARANTEED The Machine Le ICTOR ADDING MACHINE Universally conceded to be the most useful and valuable machine ever invented for the purpose intended. M.'V. Cheesman, State Distributor, 317 Houseman Bidg. Grand Rapids, Michigan teed MICHIGAN TRADESMAN January 26, 1921 IMPROVEMENT IN DRY GOODS The improvement in the demand for dry goods continues in the prim- ary markets. The jobbers are doing lower priced goods they are beginning to get in hand. Retailers are doing busi- reduced prices in keeping with the levels now prevailing in producing channels and a very fair business on the ness wherever they have they are not doing business in those revisions have been deferred. That lower prices are the stimulating influence of larg- est importance in retailing is shown by frequent repeat orders coming in for standard staple merchandise wanted for immediate shipment from jobbers. departments where price The repricing of woolen and wor- sted goods by the American Woolen Company, applicable to stock goods, has been done without regard to loss- es taken. Some of these are very severe as there has been no reduction in costs of labor and other overhead charges to warrant some of the low values quoted. The repricing is clearly an effort to stimulate buying by clothing manufacturers to the end that the large fabric mills may -be started in full and worked in ways that will tend to reduce costs, if op- eratives have decided that “slacking” One cloth that sold freely in the markets at on the job is over with. $5.50 in the after-armistice boom is now priced by agents at $2.37% and this is one of the most widely used of men’s wear products. Similar reduc- tions have been made on several of the higher quality dress fabrics, all wool or worsted. To ensure security for the buyer the new prices on stock goods are guaranteed up to the time of opening new fall lines, so that if a still lower basis of value must be made the buyer of to-day will not suffer. It is thought that this guarantee, coupled with the low prices, will eventually start busi- ness if the troubles within the cloth- ing and garment trades can be ad- justed, The Pacific Mills in naming prices on worsted dress goods for fall more than meet the expectations of buyers. In fact, they exceeded them. On one number of popular priced cotton warp serge the new value is decidedly low at 45 cents. a yard, comparing with pre-war values of 30 or 35 cents. And on one of the well known lines of poplins the new price gives a cloth that should enhance the popularity of this good wearing fabric and stir up new business early, The cotton goods markets have quieted down under the influence of lower cotton markets and the rise in prices forced in some quarters. Buy- ers are unwilling to follow the rise at this time, although they do not take the ground that such prices may not be justified by costs. They tell sell- ers that they want to get their low priced lines in stock and ready for delivery so that they will be able to form some idea of how broad the On finished goods converters and others report spring business is to be moderate buying and rather more careful operations where any price advances have been named. The con- verters are satisfied that the turn in demand has come and in a limited way they are putting new goods in work. There are several soft spots in the markets outside of those noted in the past*day or two in print cloths. Cot- ton duck is not advancing as it should nor is it being bought at all liberally. There are some upholstery lines that After the first dip into new goods some of the shirt rule very quiet. manufacturers are inclined to go slow, although in several instances they have placed substantial mill orders. Napped cottons are dull. Cotton blankets have not been opened but several lines of wool blankets that have been on the market for a week or two are being bought very well In the latter instances prices have been cut 40 per cent. from the top, and goods of this sort did not go as high last year as many others. In the linen markets new prices are being received from the other side and are not proving to be especially attractive. Buyers here are not ready to go ahead on the high levels of value talked of by manufacturers abroad and some are patiently await- ing a real revision that will induce the placing of future business. The silk piece goods markets are steadily improving. Those who are not happy in the silk trade unless there is a great deal of boosting and boom- ing, coupled up with style demands, are still disinclined to see that a sub- stantial gain has taken place. Liqui- cation is giving way to firm mill or- ders for quality merchandise and it will surprise no experienced observ- ers if silk markets begin to pick up rapidly next month. NOT UNWILLING TO PLOT. The Holland and German news- papers teem with reports of petty plots and counter-plots and confer- ences which look to the possible return of some one of the Hohenzol- lerns to the Prusian throne. To them it seemed reasonable enough. If Con- stantine, why not Wilhelm, father or son? If Charles had a seeming chance in agonized Hungary, which never cared for him, why not the Hohen- zollerns in Prussia, which at one time responded to the every whim and wish of the war lord? In much of this the wish was father to the hope and whim to the readiness to see in any anniversary the latest chance to arouse the interest of the people. But whether these plots have reached such a Stage as to compel the Dutch govy- ernment to act is another question. For one thing, it is rather fatal for any of the Hohenzollerns to call at- tention to their curent pretensions on the anniversary of the establishment of the German empire on January 18, 1871, and to invite comparison with 3ismarck. For, whether his rule of blood and iron be admired by war- torn Germany or not, even the mon- archists in Prussia have not been able to arouse much widespread enthus- iasm over the fallen kaiser. Any historic parallel cannot but react against William, who, at the crucial moment, instead of proving himself to be the real leader of German des- tinies, was more like “a lath painted to look like iron,” as Bismarck once described Lord Salisbury. With the heroic thrown overboard and. with nothing with which to appeal to the people at home, except the fact that Germany and Europe once trembled at his nod, it would not be at all sur- prising to find out that however com- promising, the Hohenzollern plots have been entirely without real re- sults. There is too much direct evi- dence of the downright disgust with kaiserdom on the part of the masses of the German people, suffering acute- ly from the war, to warrant the be- lief that all that the kaiser has to do is to lift his hand in order to be wel- comed triumphantly by a reorganized Prussia, Phe wind sits not im. that quarter, UPWARD TURN IN COTTON. What occurred during the past week in the cotton markets only emphasized the fact that the low point in prices has been passed and that the upward Fluctuations will, of course, occur in the exchanges turn is a permanency. as speculators contend against one an- other, but the prices for spot cotton will not go back again to anything near where they were only a short time ago. For one thing, the demand for the article is beginning to show more marked as the season advances and an increase which will be the mills operate more freely. Export needs, also, which have been checked by lowered rates of exchange, will come more to the fore before many months as the exchange position be- comes more favorable. Use is being found likewise for the lower grades of cotton, which until recently were well nigh unsalable. It is quite likely that, under these circumstances, there will be less inclination to follow the suggestion of restricting the new year’s crop acreage by one-half. In connection with the last-named mat- ter, the suggestion has been advanced by Sir Charles Macara, the British cotton expert, that the different goy- ernments interested should buy all surplus cotton and store it until re- quired, so that enough shall always be available. More life has been shown in the goods market since the announcement of the recent revision of prices. De- mand has been keener and a number of finished goods have been placed at value. Fabrics in the gray have par- taken of the strength displayed and are being held at higher prices. Mills are gradually increasing their output, even though the profits realized are not as great as were expected. There has been some buying of Spring knit goods. Fall buying will begin about March 15. More activity in yarns is reported, while hosiery sales are showing a decided improvement. WOOL SITUATION MIXED. In wool the situation still remains rather mixed. The auction sales in London of Government-owned stocks have not been successful, mainly be- cause the upset prices are regarded as too high. The free wool sales at the same place have shown some- what better results, although the prices obtained have been lower. In future government sales the reserve limits will be lowered to correspond with the prices obtained at the sales of free wool. In Australia sales will be had on Feb. 2 and 11 at Perth and Adelaide respectively, about 10,000 bales to be offered at each. It is notable that a better demand exists for the lower grades of wool, which seem to be in a way of coming to their own after a few years of neglect. In this country an auction sale of Government owned wool will be held at Boston on Feb. 3, when about 4- 000,600 pounds will be offered. The assortment is mainly of low grade stock. In the goods market, features dur- ing the past week were the repricings on dress goods and men’s suitings to Attached to the offer- ings is a guarantee protecting pur- chasers in case lower figures are named in the openings for Fall. The tendency should be to stimulate pur- lower levels. chases. Sales for Spring are some- what spotty, with a better call for dress goods than for men’s wear fabrics. While the clothing trade is still wrestling with its labor problem, this is not preventing the manufac- ture of enough garments to take care of all the trade that is offered. Among the retailers cut-rate sales continue in evidence and several manufacturers in order to get rid of their surpluses, are selling at retail in competition. President-elect Harding did a very wrong thing last week when he per- mitted himself to be initiated into the typographical union. The taking of the iron clad oath of that organiza- tion makes the oath he will take March 4 to enforce the laws of this country a mockery and a sham, be- cuse, in taking the infamous oath of the union, he placed union above country, church and family, making him the servile tool of the most un- scrupulous monopoly ever devised by the mind of man. If there is anything a President of the United States should avoid and scorn, it is the let- ter and spirit of unionism and _ its pestiferous brood of anarachists anil law breakers. Union slackers made the kaiser’s war the occasion of the greatest graft games ever perpetrated on an incompetent administration and a deluded people. In playing into the hands of the most unscrupulous union of all—a union which will commit any crime in the calendar to accomp- lish its nefarious ends—Mr. Harding has: disappointed many people who held him in high esteem and did not believe it possible for him to make such a criminal mistake, although it is conceded that he has been a party to a closed shop agreement ‘with the typographical union for years, which has tied him, hand and foot, body and brain, to the dissemination of union doctrines and heresies which will un- dermine the Republic unless throttled by the strong arm of public opinion. In view of the fact that Mr. Harding was supposed to go into the highest office in the gift of the people un- pledged to Gompers and his gang of destructionists, the oath taking epi- sode at Marion is ominous of future trouble. There is more said in Scripture about the generosity of the widow and her two mites than about all the rest of the givers in Hebrew history. ee January 26, 1921 MICHIGAN TRADESMAN 9 Crimes Laid at the Door of Intoler- community must submit to vaccina- mit to an operation in order to fit him boy with feathers arranged in Indian ance. tion is born of intolerance as well as for military duty. Fe earing the result fashion. . Grandville, Jan. 25—-Not many days injustice, and oft times proves a men- of that operation the soldier refused Although the one cent Dice e 1s ago I read in the newspaper of a wo- ace _to more than one. — to take the risk and was sentenced to called a penny, it is a mis-nomer, as H man who whipped her 11 year old Vaccination or your child cannot at- five years in a Government prison in it is no more a penny than it is a ‘ adopted daughter until her back and tend school. _ | ; consequence. Preomeee, «200, ae Or | shoulders were a mass of livid welts. . How many times this edict has gone — Could intolerance and outrageous Undoubtedly the most typically 4 The woman was arrested and will, forth to mar the peace and happiness injustice go farther? \merican coin that has ever been iS- doubtless be punished. of many families. That vaccination Chere are some rights inherent in sued is the present nickle or five- 5 The little girl failed to say her is esteemed good by many is very the individual, among them being the cent piece, as it is adorned a 7 | prayers in a way to please this ex- true, yet there are physicians who as-_ right to say what shall be done to side with the picture of the — of co acting mother, hence the punishment. Sert that vaccination for small pox is him in a medicinal way with regard — the typical American Indian, and on we How could a mother, even a foster €ver necessary; in fact, is too often to his own physical well being. the other with the truly American mother, do such a wicked thing, one oo to "= aS ye aay Old Timer. Bison or — : papper is .? 1gh degree ot satistaction. us be- ca ee : an easy matter to make a co : : oe it was for the sake of ing true why should parents whose Interesting Facts About Our Coinage. typically American. discipline. Doubtless, also, that wo- Children are the picture of health be Battle Creek, Jan. 25—It is an in- _ Many are probably not aware that man will maintain that she was doing compelled by the school board or by _ teresting and almost unbelievable fact the motto, “In God We hp eil pap her religious duty by the child. In- any other authority to innoculate that approximately one-half of the appe red on our coins un itil can 1 tolerance of an aggravated sort, to be them with the filthy disease which one-cent pieces in general circula- ( ivil War. Repeated efforts had been sure, yet it is just such acts as this ™ay possibly result in some loath- tion at the present time have been made to have it or a similar motto that dries up the milk of human kind- Some blood disorder which may never coined in the last four years. This is inscribed on the coins, but it was not i ness in the hearts of men and women, _ Pe aradicated? especially true when one considers until the darkest days of the war making them unfit guardians of child- If the ones who govern see fit to that these coins have been minted that Congress was prevailed upon to hood. : recommend, all right, but that any every year, with but one exception — order the inscription placed on the Persecution of children isn’t Christ healthy child shall be barred from (1815) since American money was coins. The first coin it appeared on like, nor does it seem possible that School for refusing to take chances first coined in 1793, was the two-cent piece, which was any man or woman could find it in With a dangerous medicament, is in _ Although the Lincoln cents were minted trom 1864 to 1873. his or her heart to malign religious the highest degree unjust, not to say first coined in 1909 they now consti- Present conditions are dem anding feeling by resorting to such means to @ tty annical exercise of power. tute about four-fifths of the entire a new coin, as it 1s pr actically 1m- enforce obedience. That the authorities of a school dis- number in general circulation and possible to supply the demand for I knew a man who had a mother. (tfict can constitutionally do these only about one-fifth are the old fa- one-cent pieces, and it is expected , He cared for that mother in her old things it seems to the writer open to miliar Indian heads. | that a new two-cent piece will soon age as generously as money could question, on a par with the incident Not every one realizes that the so- be issued bearing. eee ig i supply, yet there was never any great of that young soldier who was told called “Indian-head” is not an Indian — greatest modern .merican, Theodore affection between the two. I have Dy the surgeons that he must sub- head at all, but the profile of a white Roosevelt. Elon P. Boynton. heard that mother in her old age tell of sending her boy to Sabbath school ay when he would much rather go out into the woods and revel with nature ® e ‘ and the birds; also how she sent him to school with the marks of the well a 10na 1 e nsurance Om an administered rod to his young shoul- ders. That woman was God-fearing, be- MONTPELIER, VERMONT lieving sacredly in the saying that to ; : spare the rod you spoil the child. Her FRED A. HOWLAND, President HARRY M. CUTLER, Vice-President child was never spoiled in that way, and throughout all that man’s life, while loving his mother, there was get dan Gen eee eer Seventy-first Annual Statement, Jan. 1, 1921 ing not quite as cordial as a son’s ‘ : a - heart should be otward a mother, all ASSETS (Paid-for Basis) LIABILITIES (Paid-for Basis) : because the remembrance of _Matry U. S., State and Municipal Bonds, at Insurance Reserves, - : : $58,087, 592.00 floggings lingered throughout his life- Market Value Dec. 31, 1920, - $25,526,745.12 Annuity Reserves, - - - - 6,181,828.00 time. (Par Value Dec. 31, 1920, $27,779,558.12) Extra Reserves. - = 91,970.73 Intolerance. : : . Mortgages, First Liens, _ - - 34,476,883.26 Reserves on Supplementary Contracts, 619,429.00" e e pee « of ce Deere sla ot Policy Loans and Premium Wokes, = | 10,767.646.23 Policy Claims under Adjustment, bE ep 1e twentieth century. Simply be- i PE iahiie : cause of the fact that you hone the ee On Mae pabepinept Tate sa i 1921 aaa ae 92 ‘ 3 c . ° “ a axes Mews » Pid - - 4/0, OY76.94 power is no sign that you should use Cash i Banks and Office, - - - see fi deads Pac a Unpaid 92,645.10 that power to do an injustice to even Interest and Rents Due and Accrued, 1,787,600.30 Wiidends Pavable in 1921 ' : 2,695,798.22 the smallest of God’s creatures. Think Deferred and Unreported Premiums, — 1,280,944.23 Netcuud Iivideude : ; 3.312.469.71 of it, mother, father, when again with Due from Agents, (net) i i L 10.509.65 Cancel Gusstas 2.085.871.24* brow scowling with anger you lay Ua oe eee violent hands on a little child—your , own flesh and blood, no doubt, yours Total i c i i $74,609,278.70 Total u : : i $74,609,278.70 to teach, caress and lead in the paths Covers claims reported but on which proof of death have not vet been filed and includes $125,000 of estimated claims of righteous well doing, but not yours not yet reported. to punish without limit because it is *The General Surplus would be $4,480,188.77 if securities were valued on the Amortized basis as used in Massachu- your child, because you are angry setts, New York and most other states. and because you are big and powerful while the child is slender, timid and The National Life paid policyholders in 1920 $9,165,082, a sum exceeding by $673,086 the altogether helpless. : One of the most incorrigible boys largest amount heretofore disbursed to policyholders in a single year. I ever knew was one who never had The dividend scale will be maintained for 1921, and dividend payments to policyholders in the current any peace at home. His father was a year amounting to $2,695,798.22 have been approved by the Directors and charged off in the above statement big strapping six-footer while the lad as a liability. was puny, ill-nourished and very much haptics f ite father ‘That | The assets of the Company are at actual market values on December 31, 1920. This rigid method of an SErrOr OF Mie . pee oe ts Oe valuation brings the Company’s bonds $2,252,813 below par. There is no overdue principal or interest on boat Weal ee Ro ee Gta cecce the entire bond list of $27,779,558, and no bond regarding which there is the slightest doubt of its payment : in full at maturity. came to my notice. Intolerance of others has bred more The Company’s assets consist wholly of high-grade government, state, and municipal bonds, discontent, more distress and ill feel- of carefully selected and inspected first mortgages on real estate, and of loans to policyholders on ing than almost anything else. Wars the security of their policies. The Company has no real estate except that necessarily used in the are caused by this defect in the na- ee : . ' tures of the human animal—wars, conduct of its business. murders and the lesser lawsuits that MUTU ALITY fill our courts of law all over the land. Some people are never satisfied un- The National Life is a purely mutual company, now entering upon its seventy-second year. less they are making someone else All of its property belongs to the insured. There is no stock, and the Company issues participating suffer. Let the least symptom of aso ‘ . some contagious disease come into a POIs Oty - 4 community and there is always some- It has paid policyholders since organization $116,922,044.35, which, with assets to their credit, one anxious, to slap the witches on his neighbor, to punish him in_ his family and home because that neigh- 19,664 policies issued and revived on a paid-for basis in -1920, insuring $61,602,081. bor is strictly minding his own busi- exceeds the premiums received by $13,741,792.37. ene i ness, guarding his own family from meen A a ee willing that his CHAS. W. YORK WM. W. WARREN CHAS. L. BROWN neighbor shall do the same. Le : A small pox scare sometimes is the District Agt. General Agent Special Agt. means of inflicting great mental, and Grand Rapids, 433 Majestic Building, Grand Rapids, i oft times physical suffering upon in- : : ch | nocent, honest people. The idea that Mich. Detroit, Mich. Mich. as soon as a case of small pox appears in the neighborhood everybody in the 10 MICHIGAN TRADESMAN January 26, 1921 oo 2 25S | Shoes of Good Style That Are Hit" vp 3 (((L( E rT pan fy 7 7 ga vii Oe GI im Ci > ; . a Z| VRE S CC \ PLL LNI DN, d 39D), avult i) aie ? y N q Michigan Retail Shoe Dealers’ Associa- tion. President—J. E. Wilson, Detroit. Vice-Presidents — Harry Woodworth, Lansing; James H. Fox, Grand Rapids; Charles Webber, Kalamazoo; A. E. Kel- logg, Traverse City. Secretary-Treasurer—C. J. Paige, Sag- inaw. The Future Outlook for Shoes. Written for the Tradesman. The present status of the shoe in- dustry is complicated and beset with certain real difficulties, but there seems to be no occasion for pes- simism. The real merchant, to whom each new and difficult situation is a real challenge, will not feel discour- aged. Basing his merchandising pol- icy on the assumption that shoes are a necessity-commodity, and adhering firmly to the belief that every period of general retrenchment in buying of such commodities is necessarily fol- lowed by a wave of good business, he will renew his. depleted — stocks, brighten up the usual lines with a smattering of the very newest, and prepare to get his share of business when the general situation brightens. and he is morally certain that things are not going to become any worse before they begin to get - distinctly better. Of course if he is a small shoe deal- er, he may—and doubtless will—make up his mind to play the game safely during the next few months, but he will not cease to play the game. A Popular Fallacy. One of the greatest difficulties in the way of judicious and successful shoe distribution at this time—a dif- ficulty, by the way, which has been re- tarding business in many other lines besides the shoe industry—is what we iay call a general misconception or popular fallacy to the effect that pre- war prices are bound to be in vogue very shortly. One can hear inklings and echoes of this belief everywhere. The very substantial cuts which have been made in many lines—especially in footwear—are referred to as signs cr tokens of a far more éGrastic and thoroughgoing price reduction. Some people apparently believe that these lower prices are merely a sop or a concession to the over-burdened con- sumer: they do not believe that the good work has gone far enough to justify any general and hearty re- sponse on the part of the buying pub- lic; their attitude is, lay low and wait, prices are going to drop and keep on dropping. This is no doubt the main reason hy business has dropped off so no- ticeably during the last few months. In spite of hard driving during the late fall and early winter season, the pre-holiday business in shoe lines have been distinctly disappointing, Some have fared better than others, and the big special- generally speaking. ty shops catering to the exclusive trade of the large cities haven’t felt the pinch, but broadly speaking, the season has been a comparatively lean one for clothiers, haberdashers and retail shoe dealers; and the funda- mental therefore is to be found in a wrong attitude of the pub- lic mind. reason In other words, Mr. Average Con- sumer has been, and is now, expecting the improbable; namely, further and yet more drastic cuts in the retail price of merchandise. To narrow this discussion to a single line of manufactured products —shoes—the writer will attempt to show why this popular expectation is unwarranted. It is now reasonably certain that the prices of shoes have just about reached the new fair-profit- level upon which we may _ expect That there will be fur- ther sharp declines in prices is not stabilization. likely when one considers the factors involved. And the writer is supported in this conclusion by the practically unanimous forecast of the best au- thorities on the manufacturing and distribution of shoes. The Depreciation of the Dollar. When the other great nations were suddenly precipitated into war by the wild military dreams of half-mad William Hohenzollern, gold began to pour into this country in a _ great stream absolutely without precedent in the history of our Nation.” This golden stream continued until we ac- cumulated a billion dollars in gold, over and above our pre-war gold re- serve. Many people were vastly elated at this turn of events, seeing in it, as they’ imagined, new and un- heard-of prosperity for everybody, but the more this gold poured in the more pronounced became our price- inflation. Nobody was to blame. It couldn't be helped. The presence of this unprecedented accumulation of gold had two inevitable effects: it expanded our credit system, encour- aging larger and larger investments, stimulating new and hazardous in- vestments, and brought on an era of frenzicd finance far surpassing the cld-fashioned Watson, of Boston; and it curtailed the actual intrinsic value of the dol- revelations of Tom lar as a medium of exchange. Consequenily it is confusing to compare pre-war prices with present prices unless we keep in mind the fact that the pre-war dollar and our present dollar are essentially differ- Shoe Store and Shoe Repair Supplies SCHWARTZBERG & GLASER LEATHER CO. 57-59 Division Ave. S. Grand Rapids ers Strong and Durable and Moderate in Price That’s what you want to build your trade on. The BERTSCH shoe answers every requirement for style and service, and is rightly priced. It appeals to the great mass of people, men who want a dollar of value for every dollar paid out. You cannot go wrong on the BERTSCH Line. Get acquainted with this wonderful line now, if you are nof already selling it. It’s the most consistent seller and best trade builder offered you today. Herold-Bertsch Shoe Co. Manufacturers of Serviceable Footwear GRAND RAPIDS, MICH. A Regular Dress Shoe With Regular Wearing Qualities It is the shoe that looks good, has the right style and shape and principally the wearing qualities that is going to sell to-day. The days are over when a shoe can be sold on its looks only. The shoe that you can guarantee for wear is the one that will sell. Stock up with our reliable line, it will pay you. ‘Shoemakers for three Generations ee Shoes Tanners and Manufacturers of GUARANTEED SHOES GRAND RAPIDS MICHIGAN eee an oe ecegeaete terion Ne . Se ATA eee eee oe Ns January 26, 1921 ent; 1. e. the present dollar is worth just about half—certainly not to ex- ceed 60 per cent.—of the pre-war dol- lar. Financial experts tell us that this situation was inevitable; and that it cannot be quickly changed by investi- gating committees, legislation, reso- lutions, nor anything of the sort; but, on the other hand, will gradually cor- rect itself as this billion dollar excess gold reserve is reabsorbed by the countries from which it came. This re-absorption, they tell us, will await their credit re-establishment and the re-habilitation of their war-shot in- dustries. Raw Material Cost. Another very simple, and yet fun- damental, factor which cannot be ig- nored in the discussion of the price of any manufactured commodity, is the price of the raw materials of which it is made. The present accumulation of raw skins, and the temporary slump in prices thereof due to a temporary lull in a demand therefor, cannot be counted on as a permanent and de- cisive factor; and for this reason:This accumulation will quickly be absorbed when the shoe industries of Europe get back into operation. Statistics of the European countries involved in this unfortunate war show that the production of cattle has enormously decreased. Whole nations are halt barefooted, and the world’s demand for footwear is going to be enormous in the near future. In addition to shoe manufacturers, the producers of leather goods of all kinds are going to be actively in the market for raw materials — hides for bags, suitcases, coats, gloves, pocketbooks, belting, billfolds, furniture upholstering, au- With the rehabilitation of these hundred and tomobile trimmings, etc. one industries, it is easy to see that surplus stocks of finished leathers and accumulations of raw skins will both be quickly absorbed. Labor. Another item is labor. Shoe opera- tives, generally speaking, have not been paid the fabulous prices received by certain other groups—as, for ex- ample, railroad people and mine op- eratives. They have demanded, and gotten, more money and shorter hours but their demands have been fairly modest compared with the arbitrary demands of other groups. And for that very reason, when we come to the inevitable wage-readjust- ments (which have already set in), the labor cost incident to the produc- tion of shoes probably isn’t going to be very appreciably lower than it now is. Inasmuch as shoe manufacturers have never been guilty of organiza- tion in restraint of trade, arbitrary price regulation, and other. high crimes and misdemeanors contemplat- ed in our inefficient anti-trust legisla- tion, any legitimate curtailment in the shoe manufacturer’s overhead will un- doubtedly be reflected in his price quotations; but the point the writer is trying to make just here, is that too much relief from this cause must not be expected. From all of which I think we mav quite safely conclude that prices can- not keep on dropping. On the other hand, for some time to come, it is MICHIGAN TRADESMAN highly probable that we shall see shoe prices stabilized approximately on the level at which they are now selling— both to the wholesale and the retail trade. As compared with other com- modity prices, shoes are reasonably priced. the shoe The popular impression that dealer is profiteering, 1s dead wrong, and the sooner it can be educated out of the consumer’s mind, the better it will be for all parties con- Cid McKay. > Coldwater Shoe Salesman Sunny South. St. Petersburg, Fla., Jan. 22—You, like many more of our Michigan friends, will be surprised to hear from me from this far off distant land, where I have been with Mrs. Hach. due to her. serious iiiness. | am pleased to assure my friends that she is fast regaining her usual good health and will remain here until May 1, while I return North for duty about March 1. [ am enclosing herewith a photo of the Michigan-Illinois horse shoe pitchers in contest for the champion- ship in which Michigan won the honors. The contestants from Michi- gan were as follows: Robert Harton, Lansing. Geo. Vignoe, Detroit. Walter Kennard, Coldwater. John A. Hach, Coldwater. Jacob Haller, Dowagiac. Mr. Flewelin, Mendon. Mr. Graff, Detroit. Mr. Anderson, Sand Creek. Mr. Hill, Pontiac. Mr. McGregor, Detroit. [ will in due time send you a ocpy of the Tourist News, published here with an account of the contest. The next contest will be between Michigan and Ohio for National honors, of which you will receive a detailed account. We are enjoying this beautiful climate and wish we had you and Mrs. Stowe with us to share it. I shall be pleased to receive a copy of your journal with your article on the above contests and as soon as [| return North will renew my subscrip- tion to your journal, which Mrs. Hach and I both miss very much. I wish you full measure of a New Year’s success and health and hap- piness. John A. Hach. ——_e2s——_—_—_ It Isn’t the Territory. Salesmen have a way of cracking cerned. in the up other men’s territories and taking It is always the far pasture that looks greenest. a knock at their own. You will generally find when you ac- tually set foot on-the distant field that the color turns out to be about the same shade of dull green verging on brown that tinted the patch you left. It isn’t the territory that gets orders it is the man. To abandon one ter- ritory for another is only transferring of efforts—it is not producing orders. The paying vein is apt to be an inch to the side or below the pick of the prospector. Again it is apt to be miles away—there is only one way to tell and that is to keep on digging. ——_»- > Hardening Shoe Soles. 1. Ifa pair of new shoes, warm the soles by holding -them near a fire or stove, and then varnish them with copal varnish, dry them, warm, and apply a second and third coat. The leather will become waterproof _ and very hard, lasting about twice as long as if not thus treated. 2. Stockholm tar rubbed on the soles of shoes hardens the leather materially, renders it impervious to water, and makes it wear much long- er than leather not thus treated. il High Grade Shoes N At Ridiculous Prices Special After Inventory Clearance Sale to Close Out Lines and Cancelled Goods VENTORY finds us overstocked on some lines of shoes. We, therefore, must reduce our stocks and turn this merchandise into mot 1ev. In order to do so we are cutting prices right to the bone and giving you a golden opportunity to pick up some wonderful shoes at ridiculous prices. some of the most remarkable values ever offered the trade. These lines are priced far below the present market and represent f They are bv far the lowest quotations in many months. It is decidedly to your advantage to give the items listed in this issue of the R. K. L. you Gra Eve NEWS r marked attention, as values of this character will not last very long OUR OWN MAKE (Cancellations) Just think of Men’s High Grade Calfskin Shoes selling at $4.50. Full in Side Leathers at $400. Truly a remarkable array of saleable shoes. ry pair being constructed with Oak Outersoles and Grain Leather Innersoles. this goods manufactured for us by leading Eastern Manufacturers. we pric Lot Lot Lot Not No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. B . 2481—Women’s Dongola Pat. Tip. Bal., McKay. width EE. F* JOBBING SHOES Our Jobbing Department has also been called upon for shoes for sale. They have answered with a fine assortment of well-known All told, offer for your approval an assortment that is hard to beat and at es that defy competition. 1—Mahogany Calfskin Bal., Oak Outersoles, Grain Leather Inne rsoles, widths A to E. Sizes 6 to 10—6 to 11. Regular dozen lots only $4.50 2—Cherry Calfskin Bals.. Oak Outersoles, Grain Leather Innersoles, widths C to E. Sizes 6 to 9—6 to 10—6 to 11. Regular doz. lots only $4.50 3—Cherry Calfskin Bal.. same as above but with Foxed, Perforated Vamps, widths C and PD. Sizes 6 to 9—f to 10—6 to ll. Regular dozen lots only : $4.50 4—Mahogany Full Grain Side Bal., Oak Outersoles, Grain Leather In- nersoles; widths B to D. Sizes 6 to 9—6 to 10—6 to tegular dozen lots only $4.00 5—Mahogany Full Grain Side Bals.. same as above but with Foxed, Perforated Vamps. widths B to E. Sizes 6 to 9—6 to 10—6 to 11. Regular dozen lots only $4.00 6—Tan Side Bals., widths and sizes, A, 8 to 11; B, 7% to 11; C, 6 to 10 -6 to 11. Regular dozen lots only $3.50 7—Gun Metal Side Bals., widths C to E. Sizes 6 to 10—6 to 1ll—7 to 11. Regular dozen lots only 3.50 8—Cherry Calfskin Blu., Oak Outersoles, Grain Leather Innersoles, widths B to D. Sizes 6 to 10. Regular dozens only $4.50 9—Mahogany Full Grain Side Bal.. Oak Outersoles, Grain Leather Innersoles. Same last as above. Widths B to E. Sizes 7 to Regular runs of sizes $4.00 10-——Brown Vici Bals., Oak Outersoles. Grain Leather Innersoles, Med- ium Toed Combination last. widths B to E. Sizes 6 to 9—6 to 10 6 to ll. Regular dozen lots only $4.50 ——-Black Vici Bals., Oak Outersoles, Grain Leather Innersoles, Med- ium Toed Combinatien Last, widths E. Sizes 7 to 10%. Regular dozen lots only $4.50 12—Gun Metal Side Blu., widths C to E. Sizes 6 to 9—6 to 10—6 to 11 1} = Regular dozen lots only $3.50 13—Tan Side Bals., Freak Last, widths C and D. Sizes 8 to 12. Reg- ular dozen lots only $3.50 14—-Tan Side Blu. Freak Last. widths C and D. Sizes 7% to I2. Regular dozen lots only ' $3.50 15—Black Glazed Colt Bals., Oak Outersoles, Grain Leather Innersoles, Freak Last. widths E. Sizes 6 to 10%. Regular dozen lots only $3.75 16—Black Glazed Colt Blu., Oak Outersoles, Grain Leather Innersoles, Freak Last, widths €. Sizes 6 to 10% $3.75 17—Mahogany Full Grain Side Blu., Freak Last, widths C. Sizes 6 to 11. Regular dozen lots only $4.00 18—Women’s Havana Brown Kid Lace, 9-in. Top, Louis Heel, McKay. Stitched Tip: Widths C and D. Sizes 2% to 8 $3.00 2865— Women's Havana Brown Kid Lace, 9-in. Top, Louis Heel, Good year Welt; widths C. Sizes 3 to 7. Stitched Tip $3.75 2886—-Women’s Havana Brown Kid Lace, 9-in. Top, Louis Heel, Good- year Welt; widths C. Sizes 3 to 8. Stitched Tip $3.75 2534—-Women’s Dongola al., Pat. Tip, McKay, width EE. Sizes 3-8 $2.60 Sizes 3-S $3.25 2439—Women's Dongola at. Tip. Fat Ankle Bal., McKay, width EE Sizes 4 to $ _. "$2.60 2536—-Women's Dongola Comfort Bal., Plain Toe, McKay, width EE. Sizes 3 to 7 $2.50 7333—Men's Tan Reindeer High Cut Blucher Tip, ll-in. top; nailed sole. Sizes 6 to 11 (No. 11) $4.35 7140—Men’'s Chocolate Pl. Toe Blu., 8 in. top; nailed sole. Sizes 6 to 11. $3.70 7164—Men’s Black Vici Plain Toe Bal... McKay; widths EE. Sizes 6 6 to Fi fn $3.25 7235—-Men’s Mahogany Side Blu.. McKay; widths E. Sizes 6 to 11 $3.40 7129—-Men's Mahogany Side Eng. Bal.. McKay; widths E. Sizes 6 to 11: No. 9% or 10 : $3.40 6178—Bovs’ Gun Metal Eng. Bal.. McKay; widths E. Sizes 1 to 6 $2.75 4859—Infants’ Heavy Dongola Blu. Pat. Tip; Turn. Sizes 4 to 8 ____$1.55 4866—Infants’ Heavy Dongola Button, Pat. Tip, Turn. Sizes 4 to 8 $1.55 4887—-Infants’ Havana Brown Kid Button, Plain Toe, McKay, Sizes * § to 8 F ca 4888—Infant’s Havana Brown Kid Lace, Plain Toe, McKay. Sizes 5to 8 $1.60 4823—-Infants’ Pat. Circular Foxed Vamp, Field Mouse, Kid Top, Pony cut, Lace; Turn. Sizes 4 to 8 $1.65 4824-—Infants’ Brown Kid Circular Foxed Vamp, Field Mouse, Kid Top, Pony Cut, Lace: Turn, Sizes 4 to 8. i a $1.65 4825—Infants’ Brown Kid Circular Foxed Vamp, Field Mouse Kid Top, Pony Cut, Button; Turn. Sizes 4% to 8 | $1.65 4823—Infants’ Pat. Circular Foxed Vamp, White Canvas Top, Pony Cut, Lace; Turn. Sizes 4 to 8 : $1.65 4829—Infants’ Brown Circular Foxed Vamp, White Canvas Top, Pony Cut, Lace; Turn. Sizes 4 to $ tas 3557—-Misses’ Tan Mule Stitch Down Outing Bal., Elk Sole Siz. 1244-2 $1.40 3857—-Child's, same as above. Sizes 8% to 12 oa $1.20 R. K. L. CO., Grand Rapids, Mich. Since 1864 Makers of Good Shoes iz MICHIGAN TRADESMAN January 26, 1921 =a tT | So 5 ome! Sy) CUqeeyie esp nnleey Present Taxation Methods Altogether Too Rigid. One serious count against Democ- racy is the claim that substantial citi- zens take so little interest in public affairs that political control passes in- to the hands of the least desirable elements of the population. Men en- grossed in business feel they have no time to devote to politics, and poli- tics is itself so complicated a_busi- ness that only those who devote much thought to it can wield a great in- fluence. Now the prosperity of the state de- pends upon the successful prosecu- tion of business therein. The greatest forward step in the development of civilization was when the law and the community recognized that a man was entitled to have, and be protected in, the ownership of the results of his labor, whether physical or mental. Then the burgesses, banding to- gether in their guilds or other organ- izations, were the real politicians and controlled the Government by their active and intelligent interest therein. This was the underlying cause of the rise to power and prosperity of the independent cities of the early Middle Ages; but in the progress of civiliza- tion property rights became secure and business no longer felt the same necessity of keen and active partici- pation in political matters and con- sequently business men now feel that they can safely devote their entire at- tention to business, leaving govern- ment and politics as a side issue. But with the modern progress of govern- ment, constantly increasing demands are made upon all business and citi- zens. So unless business concerns itself with government, government will de- generate until business itself will be ruined and with its ruin will come the impossibility of good and_ effective gzovernment. Until recently taxation played so nall a part that you could afford to neglect it, but now the situation 1s materially Federal Government with its income tax, is changed. The ferreting into your affairs and taking from you each year enormous sims. But some persons seem to think that while Federal taxation is very 1im- portant, taxation in the State may be disregarded. How foolish such an at- titude is! The total tax collected in {linois for local and state taxation in 1919 was $149,947,044.42 while the tal levy for 1919 to be collected in 1920, was $190,581,360.45, how greatly taxation is increasing showing What the future will be no man can predict, except that it certainly will back the clock of time and abandon the Gov- increase, unless we turn ernmental activities we are now en- gaged in. If you think this is esay to do point out where! It is time that business in Illinois awoke to the necessity for active par- ticipation in the affairs of government. Government has become the greatest business of life and unless there is given to it the ability which have made American same energy and business the greatest in the world, both Government and business will fail. When our system was adopted in 1818 it probably was a good thing. It is what is known as the Uniform Property Tax. That is to say, all taxes must be levied upon all General property alike upon the one basis of value. In 1818 there was no proper- ty here save land and the instruments by which that land was put to use. The value could easily be ascertained and an honest administration found no difficulty in administering the law with substantially equal justice to all. But now, amid the complexities of modern life and the enormous in- crease in the kinds of property, that system has failed. So far had :t jailed that the State of Illinois in its taxing system has become a great school for perjury in which the state itself is teacher, the tax payers are the pupils and the penalty for failure to learn the lesson is confiscation of property. The trouble with our system lies in its rigidity, confining, as it does, our State Government to the one source of revenue, the Uniform General Property Tax. Intangible property cannot and should not be taxed at the same rate as other property, not be- cause this works hardship upon the owners of intangibles, but because it is bad for the State as a whole. essential to the handling of other property. Intangi- bles can earn but a small rate, yet they permit the man who uses them in handling other property to earn a teh rate. Intangibles are There is a difference in the basis upon which tangible and in- tangible property is assessed. In- tangibles always represent tangible property which itself is taxed; so that taxation of intangibles is always double taxation. And we must furthermore, remember that an _ over- whelming proportion of intang:bles is in the cities where the tax rate is very high. Suppose you actually enforce this Uniform General Property Tax. Whai would become of intangibles? They would utterly vanish and then what would become of your business? You couldn’t even afford to have a bank account. You couldn’t borrow a dol- lar. Would the building and loan as- sociations be solvent after they had Or any paid this tax for two years? Look About! What happened to the other fellow? He had a perfectly good intention, but died without sign- ing his Will. With a Will there would have been no difference of opinion, no lawsuit. An estate isn’t created “all at once.” years. thrifty naturally. overlook the fact that his family needs a contin- uation of his salary. It will be a very different thing for your widow who has to get along on “nothing a year.” It is just as important to name a good, safe Trust Company as Trustee. THE MICHIGAN [RUST COMPANY Grand Rapids, Michigan The man who thinks about his Will is The salaried man is apt to It takes We carry in stock and manu- facture all styles and sizes in Loose Leaf Devices. We sell direct to you. Flat Opening Loose Leaf Devices Sy Wi osEJEAF (6 GRAND RAPIDS, MICHIGAN WM. H. ANDERSON, President J. CLINTON BISHOP, Cashier HARRY C, LUNDBERG, Ass’t Cashier A Fourth National Bank United States Depositary Grand Rapids, Mich. Savings Deposits Commercial Deposits 3 Per Cent Interest Paid on Savings Deposits Compounded Semi-Annually 3% Per Cent Interest Pald on Certificates of Deposit Left One Year Capital Stock and Surplus $600,000 LAVANT Z. CALKIN, Vice President ° ALVA T. EDISON, Ass’t Cashier een en a a ae = acest aT .e ee een Tee RON te January 26, 1921 business in Illinois prosperous if its source for borrowing money were dried up? No, the plea for a fair tax on intangibles is not in behalf of the owners of such property. It is in be- half of the business of Illinois, there- fore in behalf of Lllinois and in be- half of civilization itself. The truth is that under our system the only property actually taxed at its fair cash value is the intangible property and railroad property. This latter is actually assessed in Illinois at about its investment value, some- times more. Take Northwestern. It is assessed in Illinois at $99,498 per mile. In the present market you could buy it for $40,000 a mile. The farmers have noted the vanishing of intangibles and naturally have figured that the only way to protect them- selves is to under-value their prop- erty. Consequently farm lands are as- sessed at from 30 to 35 per cent. of their real value. This is but another illustration showing the tendency to- ward contempt for and evasion of law. What is the remedy? The legis- lature should be permitted to classi- fy all personal property for taxation, placing upon the different classes of such property those rates which will produce the most revenue for the State with the least difficulty and with the least objection from taxpayers. But in the Constitutional Convention it was impossible to obtain sufficient support to permit this to be done, due to the fact that business men were not enough interested in the proposition to pay much attention to the votes of their representatives, while the farmers of the State, through their organization, were very much interested and maintained a body continually at work influencing the delegates to their point of view. The other source of revenue is an income tax and the Constitution as proposed would permit the legisla- ture to levy a tax upon the incomes from intangibles in lieu of all other taxation thereon. Under it intangi- bles would pay taxes in proportion to the income derived therefrom. Such a tax would yield a fair amount of revenue without undue hardship and would sufficiently discriminate be- tween the savings deposit earning 3 per cent. and the stock earning 20 per cent. or more. Under it no tangible property would need to be hidden from the assessor or seek refuge in tax exempt securities. Under the proposed constitution this tax could not be graduated but must be uniform, which, whatever you think of the graduated tax as a fair proposition generally, is here correct because this substituted tax is in a certain and very real sense not an in- come tax although levied upon income since it is in place of any tax upon the _yalue of the intangibles. And it has long been an axiom of tax legislation in America that property taxes shall be levied in proportion to the value of the property. Another source of revenue permit- ted under the new constitution is the general income tax in addition to the income tax upon intangibles. We have provided for a little lower exemption in the proposed constitution. Five hundred dollars for a single person MICHIGAN TRADESMAN 13 whose income does not exceed $1,- 000. You will note that this is not a flat exemption of $500 in one case and $1,000 in the other, because a flat exemption cuts out the great base of the pyramid upon which the income tax rests. We only cut this out in the case of those single per- sons whose income is less than $1,- 000 and those married persons whose total income is less than $2,000. One great advantage of an income tax 1s that it compels every person to con- tribute to the support of the state, which makes for good citizenship. We have provided that the tax may be graduated and progressive, but if so the highest rate shall never exceed four times the lowest rate. We believe the low exemption provided for will keep the lowest rate very low in- deed, so that four times that amount will never impose an excessive tax upon the highest income. Why do we say the highest rate should not exceed four times the low- est rate, instead of'saying that the highest rate shall never exceed a definite percentage? Because the leg- islature should not resort to an in- come tax in view of Federal matters in that respect unless the same proves necessary. But if that time comes there should be some elasticity in the constitutional provisions. It may be said that incomes should not be taxed on a graduated tax at all, but there is a strong argument for graduation, to wit: That the bur- den of taxation does not fall alto- gether upon the person who pays the tax. This is not true of the income tax except to at least a very moder- ate degree. A man who pays an in- come tax actually pays it. But prop- @rty taxes tO a Very laree extent are shifted. That is to say, the manufac- turer taxed upon his goods or the merchant taxed upon his stock fixes the price to a certain extent according to that tax and the customer really pays it and not the manufacturer or merchant. Therefore, a proper system of tax- ation would keep upon the tax rolls the real property of the State at a unt- form general property tax rate would provide for the proper classification and exemption of personal. property; would levy an income tax at a flat rate upon the income from intangibles in lieu of all other taxes thereon and would provide a graduated income tax upon general incomes. If the gen- eral income tax were properly drawn and properly applied, there would be no need of personal property tax. Surely it would be a safe substitute for the personal property tax, not counting the greater tax which might be secured from intangibles by this method. This, however, was defeated upon the floor and the only substitu- tion permitted is that for the intangi- ble property, in itself a distinct ad- vance over the present system, but not such a step as should be made. It is not yet too late if you gentlemen and other business men throughout the state would interest yourselves in the proposition. Geo. ©. Gale- —_—_» > A teacher must first of all be in- teresting, and what is taught should be tacked on to the element of in- terest. x The Year 1921 Rte RAPIDS TS TTT will see many changes ESTABLISHED 1853 in the business world. The right Banking Connection is something to be carefully considered. We invite you to avail yourself of the fa- cilities of our complete banking system. OUR OFFICERS CLAY EH HOLLISTER WILEIAM JUDSON __.._...__ ae | President Seas ce os Vict President CARROLL P SWHReE : Vice-President Ceonce © MACKENZIE ......_..... Vic President aid Cashier HW A WOODRKUPE __........____. ne ___Assistant Cashie BEGENE RICHARDS _...._-._.___.__ Assistant Cashie HM & PORE . a \uditor OUR DIRECTORS Frank Jewell W. D. Stevens Wm. Judson James F. Barnett John Duffy Carroll F. Sweet Clay H. Hollister Edward Lowe : ne ai John C. Holt Geo. F. Mackenzie . HM ok | John P. Homiller W. R. Shelby Wm. M. Wurzburg Regularly Examined by United States Government Examiners SALAS LOR LLL LALLA LE LLM Income Tax Time You will soon begin to think about making your income tax return for the past year. Rulings made by the income tax unit during the past year may vitally affect the amount of tax you are called upon to pay. Our booklet which includes all rulings and decisions to December 31, 1920, may be had for the asking. fFRAND RAPiOs [RUST [‘OMPANY GRAND RAPIDS, MICH. OTTAWA AT FOUNTAIN BOTH PHONES 4391 14 MICHIGAN TRADESMAN January 26, 1921 Revival of an Organized Band of Murderers. Grandville, Jan. 25—The revival of the Ku Klux Klan is said to be for a good purpose. It strikes one as odd that a worthy organization should choose for its own a name made in- famous in the past by its deeds of nidnight murder and arson. The reign of the Ku Klux Klan throughout the cotton states subse- quent to the Civil War was some- thing to send a shudder of horror throughout the whole land. It was an organization founded on injustice and wrong, halting not at murder and arson to carry out its hellish de- signs, Intimidation and murder was its object, more especially aimed at the newly enfranchised negroes and the white people of the North who settled in the South with the intention of making homes for themselves. These Northern settlers were denominated Bdge signs ite by the natives and after the rise of the Ku Klux life in the late slave states for Northern whites was made unendurable. Why any set of people should at this late day choose to band them- selves together under the title role of this discredited band of midnight murderers is passing one’s compre- hension. It would be far better to originate a name rather than tack such a dis- graced title to any respectable or- ganization whatsoever. No amount of apology has ever served to lessen the criminal practices of the old Ku Klux Klan of after war days. The blood of the Chisholm family still cries aloud against the Klan for the deep damnation of their taking off. Hundreds of innocent white people, to say nothing of the myriads of colored foully slain, tel! the story of that reign of terror throughout the South in those wretched days following the laying down of warring arms. This story of Kukluxism 1s of even features than those at Ander- worse sonville, where so many thousands of the sons of Michigan and sister states literally starved to death be- cause of a purpose on the part of the prison authorities—fiendishly execut- ed by a German officer—to cripple every discharged Yankee, that he might never be able to fight again in the Northern ranks. So many years have passed, so much of the brotherly nature has been dis- played between the sections, cement- ed by the Spanish and world wars, it does seem at least poor taste to re- vive again memories of that black past by injecting into present day life a revivihed Ku Klux Klan of un- savory memory. With the whole world to pick from it does seem strange that the organ- izers of this twentieth century brotherhood should have been so un- fortunate in the name chosen to repre- sent them before the public. It seems that this latest manifesta- tion of the old title has ferbidden any other organization from using the name of isu wlux wlan unlawfully. Report bac it that those unauthor- ized to use the name of the Klan have done so and are scandalizing the real and only Kukluxers by trying to in- timidate both whites and blacks in their name. The instincts of the old organizatio. of the sixties seem to crop out, de- spite the desires of the originators of the new order of the Klan to remain respectable and worthy. It seems that like dog Tray it isn’t safe to be caught in bad company, and surely it isn’t anything less, when the name of that outlaw organization of the un- reconstructed South is made the synonum of the new organization of benevolent intentions. Many of the vigilante organizations of early days in the Southwest and in California became tainted with the stick of ruffianism after a time of re- spectability as enforcers of law and order. After the Regulators oi Arkansas, organized to put down outlawry in the early settlement of that country, fell from grace and became them- selves reckless, law-breaking societies, another order destined to regulate the Regulators came into being de- nominated the Moderators. The warfare between the two or- ganizations served to keep the bor- der land in an uproar almost con- tinuously until both Regulators and Moderators had to be crushed by law in order to secure peace to the set- tlements. Whatever was the intent of the or- iginal organizers of the first Ku Klux Klan of the South, it was not long in degenerating into a banditti that ter- rorized whole communities and insti- tuted a reign of terror that it would be impossible to picture at the present day. Chis modern Ku Klux Klan may have for its motto a worthy motive, yet the ones who constitute its char- ter members are playing with fire when they, at the first shot from the box, proceed to christen their new bantling with such a name—one that has blackened the page of history with some of the darkest crimes known to humanity. John A. Murrell, the great Western Land Pirate, was no whit worse if as bad, in his palmiest days. Then whv should any organization of men choose to handicap their order by slashing its throat at the first jab with the name of Ku Klux Klan? If an organization so named can make good along altruistic lines, we may well declare that the. age of miracles has not yet passed. Even though the new Klan is incorporated and has an exclusive right to the name it uses, it will still find itself in deep water when others less scru- pulous, proceed to go forth under cover of darkness, and in the same name of the Klan of other days, pro- ceed to do deeds of outlawr~ such as in a past age startled the whole Western world. Old Timer. eg Tit for Tat. Two young women entered a car and found only standing room. One of them whispered to her companion, “I’m going to get a seat from one of these men.”’ She looked down the row of passengers and selected a very se- date man, who bore the general set- married man. boldly Green, tled appearance of a She sailed up to him and opened fire: “My dear Mr. how delighted I am to meet you! You are almost a stranger! Will I accept your seat? Well, I do feel tired, I heartily admit. The sedate gentleman, a total stranger looked, listened, then quiet- Thank you so much.” of course, ly arose and gave her his seat, say- ing, “Sit down Jane, my girl. Don’t often see you out on a washing day. You must feel tired | am sure. How’s your mistress?” The young woman got her seat but lost her vivacity. Kent State Bank Main Office Ottawa Ave. Facing Monroe Grand Rapids, Mich. Capital $500,000 Surplus and Profit $850,000 Resources 13 Million Dollars a Per Cent. Paid on Certificates of Deposit Do Your Banking by Mall The Home for Savings WE OFFER FOR SALE United States and Foreign Government Bonds Present market conditions make possible exceptionally high yields in all Government Bonds. Write us for recommendations. HOWE, SNOW, CORRIGAN & BERTLES 401-6 Grand Rapids Savings Bank Bldg., Grand Rapids, Mich. —%;- RATES As low as is consistent with good business and safe underwriting. Live Agents Wanted. MICHIGAN AUTOMOBILE INSURANCE CO. Grand Rapids, Mich. A Stock Company. STOCKS AND BONDS—PRIVATE WIRES TO THE LEADING MARKETS HITLIKER, PERKINS, EVERETT & GEISTERT | SELL M 290. SECOND FLOOD a BONDS Fenton Davis & Boyle MICHIGAN TRUST BUILDING ) Main 5139 Telephones + citizens 4212 Chicago GRAND RAPIDS Detroit GRAND RAPIDS NATIONAL CITY BANK CITY TRUST & SAVINGS BANK ASSOCIATED CAMPAU SQUARE { The convenient banks for out of town people. Located at the ver n f : ool Handy to the street cars—-the interurbans—the nalcie the Se ecuine On account of our location—our large transit facilities—our safe deposit vaults and our complete service covering the entire field of banki e : : be the ultimate choice of out of town bankers and enidesis. So Combined Capital and Surplus —__-----_---. Combined Total Deposits cat Dice SOaE "168/700.00 Combined Total Resources _....._-..----_-____ 18,157, 100.00 ASSOCIATED i January 26, 1921 Probable Origin of the Term “O. K.” 3attle Creek, Jan. 25—Many and varied have been the explanations that have been brought forward in the at- tempt to clear away the mystery sur- rounding the origin of the familiar and much used expression “O. K.” but none of the explanations usually given appeal to the average person as being either reasonable or prob- able. Undoubtedly, the most common ex- planation given is that to which the MICHIGAN TRADESMAN place their “O. K.” on this version of the origin, history and meaning of ©. Ree Elon P. Boynton. —_—_ <2 ——_—_ New Insurance Lobby at Lansing. Lansing, Jan. 24—Companies inl- volved in the new Association of Michigan Fire Insurance Executives are: Detroit National Fire Insur- ance Co., Michigan Fire & Marine In- surance Co., Wolverine Insurance Co., Peninsular Fire Insurance Co. Detroit Fire & Marine Insurance Co., Bristol Insurance Agency “The Agency of Personal Service” Inspectors and State Agents for Mutual Companies We Represent the Following Companies, Allowing Dividends as Indicated: Minnesota Hardware Mutual__. 55% Michigan Shoe Dealers Mutual_ 30% Ive : and Columbian National Fire Insur- Wisconsin Hardware Mutual__- 50% illinois Hardware Undsews <<: = standard dictionary has designed to ance Co. The officers named are: T. Minnesota Implement Mutual__. 50% Druggists Indemnity Exchange 36% lend the weight of its approval, that the letters are an abbreviation of an ignorant or humorous spelling of the words ‘all correct.” The Century dictionary gives what seems. still more far-fetched and unreasonable, that it comes from a word in an In- dian dialect having a meaning similar to our “amen” and sounding some A. Lawler, chairman; Robert K. Orr, secretary-treasurer, both of Lansing. The purpose of the association shall be to cultivate closer relationships between Michigan stock fire insurance companies, co-operate with commis- sioner of insurance and other state of- ficials. advise with Legislature and The Finnish Mutual Fire Ins. Co. 50% REMEMBER WE HANDLE THE BEST COMPANIES IN THE MUTUAL FIELD. These Companies are known for their financial strength, fair settlements, and prompt payment of losses. They always give you a square deal. WE CAN NOW SAVE ANY MERCHANT 50% ON HIS INSURANCE COST. Cc. N. BRISTOL, Manager A. T. MONSON, Secretary et eo ee Sey J. D. SUTHERLAND, Fieldman d a a ae. f better fire insurance conditions. A i" _ like “O. Ko” Still another explan- meeting will be held in Lansing in FREMONT, MICHIGAN ation is that it originally meant “open — two weeks, and this city will probably kettle,” the “open kettle” molasses being the best. But this last is un- doubtedly only a modern adaptation of the term, the term itself probably being much older than this origin would allow. It undoubtedly also antedates our earliest familiarity with the jargon of the Choctaw tribe. Some years ago | ran across an explanation of the origin of this ex- pression that has always seemed to me to have every appearance of being the true one, and as I have never seen it in print I am passing it on to others trusting that it may prove not only interesting but helpful, for it 1s per- fectly possible for those suitably situ- ated to verify it if true, and if false an extenuated and exhaustive re- search would eventually establish that fact. In talking with an elderly gentle- man some years ago, one who had practiced law some in earlier life, he told me that he had discovered what he believed was the true origin of the expression. He said that he had had occasion to go to England at one time to look up some property mat- ters which necessitated looking over a great many ancient deeds and rec- ords, and he found that in the earlier days it had been necessary for certain officials to verify the records them- selves and certify that they were cor- rect according to their own personal knowledge, and that this was done at first by writing on the record “Own Knowledge” and signing their own name or initials, but that as years passed they fell into the habit of abbreviating it into “O. K.” and their initials, and that the later rec- ords were so certified. If this be true—and who would deny that it has the appearance of truth?—it would show that the ex- pression has a very natural and legi- timate origin in the words “own knowledge” and the present meaning and use of the term are fully explained and justified by the origin. May it not be that careful research will lead be made headquarters. ——————_.---_—__ Houses Without Nails. In Alberta, Canada, there exists a village where no nails have been used in the construction of the houses. These were built by Ruthenian im- migrants, and are of the typical Ru- thenian pitch-roofed, thatched, and wide in the eaves. Even style — long, the door, an affair of slender twigs, woven and laced together, swings on latched The floor is of home-made hinges, and is with a wooden hasp. hewn logs un-nailed. The roof is a wonderful fabric of poles and cross- woven wheat straw ten inches thick, packed tightly and_ solidly, and laid with such care that it will endure any weather for twenty years. —_—_—_2-_—_ Mutual Insurance. The success of mutual insurance is due primarily to the fact that it 4s grounded. on correct principles. It does not operate for profit, but seeks rather to insurance fund for the benefit of the policy- administer the holders in accordance with the origin- al idea of insurance. Instead of trying to make the rate fit the hazard, it tries to make the hazard fit the rate. In other words, by eliminating all known hazards, they can be reduced The re- sult of all this is that Mutual insur- ance attracts to its fold the more con- to the lowest possible point. servative elements of our population. > The chap who now sits twisting his thumbs and mournfully tells about business going to the bow-wows is the same gazabo that never advertises “because everybody knows where he 15 Preferred Risks! Small Losses! — Efficient Management! enables us to declare a 0% Dividend For Year 1921 100% Protection and 30% Dividend, both for same money you are paying toa stock company for a policy that may be haggled over in case of loss. Michigan Bankers and Merchants Mutual Fire Insurance Co. of Fremont, Mich. WM. N. SENF, Scc'y The Grand Rapids Merchants Mutual Fire Insurance Co. STRICTLY MUTUAL Operated for benefit o1 members only. Endorsed by The Michigan Retail Dry Goods Association. Issues policies in amounts up tu $15,000. Associated with several million dollar companies. Offices: 319-320 Houseman Bldg. Grand Rapids, Michigan is located.” future students and_ historians to Assets $3.£86 069 ( M: Insurance in Force $80,000,000 More than 2,000 property owners co-operate through the Michigan Shoe Dealers Mutual Fire Ins. Co. to combat the fire waste. To date they have received over $60,000 in losses paid, and even larger amounts in dividends and savings, while the Company has resources even larger than average stock company. Associated with the Michigan Shoe Dealers are ten other : Mutual and Stock Companies for reinsurance purposes, so that we can write a policy for $15.000 if wanted. We write insurance on all kinds of Mercantile Stocks, Buildings and Fixtures at 30% present dividend ; saving. Mercuanrs Lire Insurance COMPANY WILLIAM A. WATTS, President CLAUDE HAMILTON, Vice Pres. FRANK H. DAVIS, Secretary JOHN A. McKELLAR, Vice Pres CLAY H. HOLLISTER, Treasurer i RANSOM E. OLDS, Chairman of Board Michigan Shoe Dealers Mutual Fire Insurance Company Main Office: FREMONT, MICHIGAN Offices: 4th floor Michigan Trust Blidg., { ALBERT MURRAY Pres. GEORGE BODE, Sec’y GREEN & MORRISON, Agency Managers foroMichigan Grand Rapids, Michigan A I 16 MICHIGAN TRADESMAN January 26, 1921 YOUR BI1G Canned Corned Beef HERE is a nation wide demand for these delicious meats—_ created by intensive government advertising. There’s a threefold advantage to you in supplying this demand: First— you realize a good profit from the sale of these whole- some meats. Second—you gain the good-will of your customers—which cannot be measured in dollars and cents —by helping them reduce living costs. Third—you also profit by attracting buyers to other parts of your store. It’s clearly up to you whether you are a large or small dealer, to cash in on this big opportunity to increase your revenue, foster good-will and draw additional trade, through the sale of this nourishing food. The Big Chance is Here! Don’t Wait! Order from nearest Quartermaster’s Depot NOW! 4 Cage . == a aoe ae ee 4 LY y Y, ——> wv Z : : 1 Y p-16— Re. S Sz = es ae = January 26, 1921 MICHIGAN TRADESMAN CHANCE, and Corned Beof Hash BUY THESE MEATS AND TELL YOUR CUSTOMERS YOU HAVE THEM This is a great opportunity to dealers. If you haven't already bought some of these meats buy them now. If you have bought them, buy more. Tell your customers of this unusual opportunity for them to save on their living cost. NOTE THE NEW LOW PRICES. MINIMUM ORDER ACCEPTED $250 CORNED BEEF: CORNED BEEF HASH: We tee ee ca ee 15c. per can 1 lb EE 27c. per can er ee eet eee 15c. per can ee lees, 18c. per can Oe 8 ce cnc 30c. per can Se ee ., $1.00 per can TABLE OF DISCOUNTS: Discounts to apply on all purchases of surplus canned meats on and after November 15 are as follows: S 25000 to S100 ....- 21+ se ees Net 100100 te 2.500 .....-- 0. eese 5% 2501.00 to 4,000 ........--+..- 10% 4,001.00 and over.........-..---- 20% If value of full carload (shipped at Government expense) is less than $4,001 then 20% discount will be allowed on the value of the carload. CUMULATIVE PURCHASES COUNT To stimulate purchases of carload lots and to promote sales in large quantities, further discounts as follows are authorized to customers ordering or re-ordering in carload lots. The value of all purchases of canned meats made on or after November 15, 1920, only, to be considered in con- nection with this sale of discounts. When purchases reach $ 50,001 ...........-.... 24% net to prevail When purchases reach | 28% net to prevail When purchases reach meee is... 32% net to prevail When purchases reach 1,000,001 ond overt ....... 35% net to prevail The foregoing means that the total purchase by a customer in carload lots from time to time will be taken into consideration and the proper discount applied on the sum of all the purchases, including the first carload lot. CREDiT SALES Depot Quartermasters are authorized to sell surplus canned meats for cash, bankers’ acceptance, or on not to exceed ninety (90) days straight credit in the commercial sense. Credit will be extended only to those individuals, firms or charitable organizations which can establish a satisfactory credit rating (Dun's, Bradstreet’s or Banks), or to Municipalities having a bona fide purchasing organization The credit risk in each case is left to the decision of the Depot Quartermaster. FREIGHT PREPAID Shipments of not less than carload lots will be made at government expense to any point in the United States outside a radius of 20 miles of the point of, storage from which shipment is made. The Government will not be liable for any demurrage or switching charges that may accrue after goods are loaded for shipment. Prices quoted are in all cases f.o.b. storage point, with freight prepaid, as above specified on carload lots. SAMPLES ON REQUEST Depot Quartermaster in your district, will, on receipt of price of samples wanted and postage costs, be glad to send same to prospective purchasers in their respective zones. GUARANTEED CONDITION The Government guarantees to deliver all meats in perfect condition. ‘the most rigid inspection will be made of each shipment before it leaves point of storage, thus insuring full protection of all purchasers. ORDER NOW Send Orders to Nearest DEPOT QUARTERMASTER Surplus Property Branch at the following addresses: Brooklyn, 59th St. and First Atlanta, Ga., Transportation Ciffice of the a ee Bldg. Base Quartermaster General Chicago, Ill., 1819 West 39th ot, San Antonio, Tex. San Francisco, Calif. Munitions Building, Washington, D. Cc, BUY WAR DEPARTMENT CANNED MEATS Buy by the Carload—Freight Prepaid 17 18 Old-Fashioned Night Shirt Holds Its Own. Looking in the haberdashers’ win- dows these days when garments for men’s night wear are display it looks as if every man in the world took his Still forty winks wearing gay, gayer, gay- est suits of pajamas. That is not the case, however, ac- Samuels, who makes it his life that the world of both men and wom- en look beautiful although sleeping. rhe shirt, in which eased their bodies for slumber these many years, is still doing business at the old stand, and the night shirts go the pajamas about fifty-fifty. are still in the cording to Sydney 5S. business in to see old-fashioned night many men have same world a lot who do not their waists There of nice old gentlemen want a string around when they are sleeping, ‘and they do not care to pay more than $3 for a garment that no one sees and which they have only a few minutes to see themselves. can get a good night shirt for $3. For a pajama suit you pay double the money and go from $6 or $7 up to $25, and $35 ‘f you choose silk or colors. So the and the conservative younger stilf wear com- fortable, white night shirts with var- ious _ little silk-finish, | braid-like, trimmings which come in many dif- and are neat but not gaudy. The super-conservative bans the pretty little colored braids and wears plain There has heen such a thing as a silk night shirt, but it is a rarity. But the emancipated woman is not to be considered on the same plane, for she is going into pajamas, from her flimsy little night robes of old- women’s days, by leaps and bounds. The factories can hardly keep pace with the new woman in her demand for pajamas, Mr. Sam- uels says, and the newest and best liked are the most masculine in style. They are taken most in pinks and blues although that is not a feminine desire, for all the soft and pretty colors of the rainbow are affected by the pajama-wearing man. You will older men men neat, ferent colors even white. fashioned It is not, however, the masculine new woman who is going into pa- jamas, but the pretty young girls and women who go to the movies, Mr. Samuels The movies are dis- tinctly responsible psychologically for the increase of the use of the bifur- cated garment at night by women. Every time there is a new movie play with girls in pajamas in them, then the women’s pajama business takes That was proved pos- itively in 1916, when the pajama busi- ness for women had its first boom at the time that Billy Burke made a hit in the film play “Gloria’s Rom- ance.’ In it she appeared in a nice little pajama suit and looked, as the women said, a “perfect dear” in it. The effect was instan- taneous. From all over the country dealers sent in to the manufacturers “Send us Billie Burke pa- Our shops are crowded with women asking for them.” There were not any Billy Burke says. a stride ahead. one-piece saying: jamas. MICHIGAN TRADESMAN pajamas, which naturally did not phase the manufacturers; they visited “Gloria’s Romance” posthaste, saw the “perfect dear” in the “perfectly dear” pajamas and made some straight off and filled the orders. One of the manufacturers had an idea at that time that he would copyright the name of Billie Burke Pajamas, but he could not do it. Billie Burke had nothing to do with it and never made a cent from it. Neither this man nor any of the other manufacturers had originated the name. The women who wanted to wear them had done that, and from that time on the one-piece pajama, made of soft, filmy stuff with ruffles around the ankles, has been the Billie Burke Pajama no matter who makes it. Pajama plays have been numerous since, and every one brings in its crop of pajama devotees, but the garments are growing more and more severe in cut, with coat and trousers, and depending for their charm upon the color and material which may be as dainty as the purse.will allow. Silk pajamas both for men women are largely an article for the Christmas trade and they run strong during the holiday season. There is an infinite variety in the men’s pa- jama suits. Many of the models come from England, as well as the mater- ials, prints and sateens. The very gayest of the suits has a loud-sound- ing name, the “Chanticleer.” It is the newest, and is for the man who likes his throat free at night. It is a low- necked pajama, the neck cut in a deep point, and, in one of the samples quite as gay as its name, a pretty pale blue solesette, trimmed with gay yellow bands. One of the smartest pajama suits is made exactly after the English model, in tan silk, has collar and revers like a coat and is coat-like, with a blue silk It is really an English loung- and bound, braid. ing suit. “Most of the English, I think,” says Mr. Samuels, “wear night shirts at night and put on their pajama suits when they arise in the morning and with the bath robe over it take their breakfast.” There is a “London town model” with collar and big double white silk frogs and trimmed with silk braid, and another London model made of English figured satine has a turnover collar of another style. There is the pajama with the little standing col- lar and the “Jap” neck, square and round, which is the most generally used style, with no collar at ali The preferred pajama fastens on the side, although several of the English mod- els button straight down the front. Quite a new pajama, and it is worn by men, women and children, is the “middy” or “slip on,” with no but- tons or opening in the front, the neck cut a little low so that it goes on over the head. Very new, and also from England, is the “pajacoat.” This is really a night shirt but made in the pajama coat style, the coat carried down to a knee length and with no trousers. Pajamas come, of course, in the ple- beian, but also comfortable, outing flannel, for both men atid women. The warmest thing in the pajama line, and which is having an increased sale, as the world is more and more tak- ing to the sleeping porch, is the “out- door sleeper,” a high-necked pajama with a hood buttoning on and boots of the material. Campers wear these as well as the porch sleepers. They retail at from $5 to $7. The very gayest and most elab- orate pajamas are frankly made for window dressing purposes, although they sell occasionally. The dark silk garments are made for not much more than samples. There is a wom- an’s black silk pajama suit with a touch of yellow in the trimmings. The woman who wears a black silk Pullman robe for the sleeper will sometimes make a change and adopt the pajamas instead. The man who travels is one who always wears the pajamas, for in case of trouble or ac- cident he is dressed in them and can make a reasonable respectable ap- pearance to the outer world. —_—___-+< > Amusement for the Business Man. Purveyors of amusement which is nothing but froth—a glint of light and color, a girls, comedians antics and_ lines come near being shameless, usually advertise that they cater to the “tired business man.” This assertion is lit- tle short of libel, if by the business bevy of and whose pretty man one means that class who con- ‘rol the world’s commercial activities, who wear themselves out in the per- formance of professional services and to whom are due the solidity and January 26, 1921 prosperity of the Nation. Such men fnd something better to do during their spare time than listening to in- ane comedy or music of the Tin’ Pan Alley variety. It takes brains to be a business man, and when men of this their brains they do so, not by stop- ping the thinking but merely by a change of thought. Some turn to chess, and surely there caliber rest process entirely, is no business problem which requires greater concentration than the prob- lems presented by this game. Drama of the better class—drama that gives one something of worth to occupy the mind, are steadily patronized by the business man. He 1s likewise found at the opera, he 1s a patron of the libraries and he is in constant touch with world events. He seeks needed physical recreation on the golf links, or the tennis courts with an afternoon at the ball park now and again to satisfy his love of contest. That brand of show usually tagged as entertainment for “the tired busi- ness man” knows him but litle. Such shows appeal mainly to women, to young people or to understrappers of the business world. To be convinced of this one has but to go to one ot these shows and look over the audi- ence. There is always three women to one man and most of the men are just their first attempt at moustache growing. —_+2>—_—_ The employe who thinks about his work, about the store and its oppor- _ tunities, about what he can do to help making the business, will make himself twice as valuable as his unthinking brother Reg. U. S. Pat. Off. Warm as an overcoat. collar; and vest. s or write Costs less than a good sweater and gives far better service. Will not rip, ravel or tear and can be washed as often as desired without losing shape. Widely advertised. ASK YOUR JOBBER BROWN’S BEACH JACKET COMPANY WORCESTER, MASSACHUSETTS Make money by selling Brown’s Beach Comes with or without January 26, 1921 Everything Depends on Speedy Re- sumption of Buying. War is a great leveler. And the strange thing about it is that war’s leveling is always down- ward never upward. War is indeed a great democratic force, but in a wholly destructive sense, It is the merest commonplace to say that the victors in the late world war are nearly as stricken as the van- quished. There are no winners, but all are losers. It has been truly said that nobody profits out of war in the long run—not even the profiteers. If Governmental justice does not ultimately get them, then the Nemesis of “economic adjustment” surely will. It is impos- sible for them to get away with all their plunder. EC: The same natural laws govern in the economic as in the material world. Regardless of how people may flout these laws in the rage of wartime buy- ing and spending, what goes up must come down. That is edict. And in the period of the inevitable post-war slump everybody suffers, and an inexorable usually most of all the noveaux riche ef the golden war-contract and war- profiteering days. They have all been living in a dream and the most of them will wake up in a nightmare. In any event, they will probably be the first victims of the process of deflation which is now going on under conditions somewhat more drastic than had been imagined or that need have arisen if the country had haa wiser leadership. A reaction was due, but not the extreme depression which we are witnessing to-day. This de- pression is largely psychological, and it will pass away as soon as the pub- lic perceives how unjustified it is by basic conditions in the business and industrial world. In the meantime, however, the “drive” for lower prices goes on, and, paradoxically enough some of those who have most strenuously resisted 1% are now loudest in their denunciations of those whom they pretend to think are still trying to retard it. In other words, the pot is again engaged in its favorite pastime of calling the ket- tle black, and the dirtier the pot the more fiercely it boils and throws off scummy stuff. Now as nobody in especial is justly chargeable with bringing on the high prices, so nobody in especial is re- sponsible for the sudden and upset ting start toward a return to lower prices. These things are quite beyond individual control. The world to-day is under the sway of blind forces which the war unleashed and the final sweep of which no one can fore- cast. It is, therefore, the height of folly to blame individuals for what can only be regarded as cosmic re- sults. I am a retailer, but I am not hold- ing up prices, as so many of the man- ufacturers have asserted. On the con- trary, prices are holding me up, if | may so speak. Like nearly all the manufacturers and many of my broth- er retailers, I have made some profits in the past three or four years, but I knew all the time that I wouldn’t MICHIGAN TRADESMAN be permitted to keep all.of them. I am already beginning to write them off, or, rather, the present price cut- movement is off for me. And just where this process ting writing them ot profit cancellation will finally leave me, it would stump the seventh son ot a prophet to tell. I only know that the return to nor- malcy and live-and-let-live times de- pends upon the speedy resumption of public buying of merchandise, and to- gether with my fellow merchants of Michigan I am doing everything in my power to facilitate that buying by reducing prices to the lowest possible point consistent with the maintenance of a solvent business. To assert—as manufacturers have done— that it is ‘the reluctance of the retailer to take resumption of buying, is a bald mis- statement. sO many losses” that is delaying the reluctant may be to take losses—and I dare say However we that we are not alone in sharing that reluctance—we are nevertheless quite willing to take necessary to whatever legitimate restore the confidence of the buying public and And are willing to do this not because we are philanthropists, but because we losses are start business going again. we regard it as an indispensable step toward the return to normal condi- tions. It is certainly not becoming on the part of manufacturers who—to_ bor- row J. Maynard Kaynes’ expressive phrase—*Have done very well out ot the war,” to look with too frosty a face of superiority upon the retailers, too many of whom owe their present unfortunate plight to the fact that they trusted not wisely but too well in the representations of the wholesaler and mill-owner that if they didn’t stock up to the limit of their credit they be later to pay much It should not be necessary to point out that this attitude on the part of the manufac- turers only serves to recall the fable of the moral little toad that tried to swell up into a moral ox—with con- would forced higher prices for goods. sequence profoundly otherwise from what had been expected. Let me repeat what it is so neces- sary to remember in these topsy-turvy times, that there is no call or excuse for any one charging anybody else with the sole or chief responsibility back the price cutting which is so widely held to be the es- for holding sential pre-requisite of the restoration of general business confidence and activity. Both manufacturer and re- tailer are in the mightier forces than those of individual greed grip of and selfishness. It is clearly a case of misplaced barrage to indiscriminately blame either them. What they should’ do is to quit “jawing’” each other and work together to amelior- ate the conditions which, if left un- heeded and will tably produce wide spread misunder- standing and perhaps long-continued distress. This is the duty which is plainly enjoined upon them both by civic patriotism and that enlightened self-interest which is the spring of ali of uncorrected, inevi- real business initiative and progress. J. W. Knapp, Pres. Michigan Retail Dry Goods Association. Vogue of the Soft Hat. Hat manufacturers and retail deal ers note a marked decrease in the de mand for stiff hats of the derby type, which appear to have lost favor with the general public since the close of the war. has been the popular favorite, because For many years the derby of its convenience and quality of al- ways making a neat appearance on the head, while the soft hat required a certain amount of order to be Many change in popular taste. adjustment in ‘fon straight. ’ the The comfort reasons are given for of the soft hat, its jaunty appearance when well selected, and its conveni- ence in automobiles, are among them. Retailers who formerly bought derbies with entire confidence in their ready sale, are now shy of them with good reason. —_—_. + +> If you want anything badly enough you can usually get it. EVEREADY STORAGE BATTERY PEP Guaranteed 114 years and a size for YOUR car SHERWOOD HALL CO., LTD., Distributors Local Service Station, Quality Tire Shop, 117 Island Street, Grand Rapids. Michigan. 19 We are manufacturers of Trimmed & Untrimmed HATS for Ladies, Misess and Children, especially adapted to the general store trade. Trial order solicited. CORL-KNOTT COMPANY, Corner Commerce Ave. and Island St. Grand Rapids, Mich. REG. VS. PATENT OFFICE “The Economy Garmenf Michigan Motor Garment Co. Greenville, Mich. 6 Factories—9 Branches Daniel T, in grades and prices that will GET YOU and GET IT QUICK. Surely this is a season when it will pay you to investigate. atton & Company GRAND RAPIDS 59-63 Market Ave. North The Men’s Furnishing Goods House of Michigan This Spring we are showing and you should see the Niftiest Dress Shirts and Athletic Underwear THE BUSINESS It ” an ‘‘Underwear Fabric. Children’s underwear. They are now showing. : TT A 2 | This cloth now made up into garments for Ladies’, Watch our salesmen with their spring lines of underwear. What is Navicloth? The standard of quality adopted by the NAVY DEPARTMENT as Men’s and | Quality Merchandise—Right Prices—Prompt Service WHOLESALE DRY GOODS Paul Steketee & Sons GRAND RAPIDS, MICH. An TEE eee ee Ts ug ; = a sea Sr me POET NST 20 MICHIGAN TRADESMAN Rae Se eee erst January 26, 1921 ABSOLUTELY UNRELIABLE. American Grocers’ Society Poor Thing to Tie To. The American Grocers’ Society, Inc, of Jersey City, N. J., Rave 4 raft of eager stock salesmen working among the retail merchants of Mich- igan to raise funds in $200 units to be used in establishing “branch ware- houses” at Detroit and Toledo. The Tradesman has received many re- quests for information concerning this organization and has succeeded in ob- taining replies to about half a hundred letters of enquiry, all unfavorable. It is the old, old story of the zealous solicitor who makes promises which cannot be made good and pledges which cannot be kept. The fee for joining is $200, of which the first $50 payment goes into the pocket of the solicitor. The remaining $150 is em- bodied in three notes of $50 each, pay- able in one, two and three months. The notes do not bear interest. Here is a letter received from the same town in which the American Grocers’ Society has its headquarters: Jersey City, N. J., Jan. 15—In ref- erence to your letter asking about the American Grocers’ Society, would say that I would not advise anybody to join this Society as it 1s a farce, pure and simple—nothing but a money- making scheme. Not a good word anywhere for this concern. : They have a lot of agents going around misrepresenting, making all kinds of promises to the grocer, who, taken by surprise and not taking the time to investigate, falls for this stuff, only to find out later on that he has been humbugged, and he has signed the notes which they try to collect when due, threatening to sue, etc., which, of course, they are afraid to do. We have about forty or so of our members who have joined this So- ciety and not one of them are buy- ing their merchandise. Our Associa- tion has engaged counsel to see if we could not do something or have our notes returned to us and also expose this concern for what they are worth, and perhaps prevent any other gro- cers falling into their net, which they have spread all over the country. Sometime ago a committee of us with our counsel waited upon their lawyer, Mr. Shotland, to see what could be done in regard to the return of our notes and also some of the moneys paid them and during our conversation I told him that there must be something radically wrong when out of 9,000 stockholders there were but 1,900 buying their merchan- dise, and these were mostly in out- lying districts, far Irom the jobbing centers. He asked to be allowed to correct me and stated that instead of 1,900 they had 2,300 out of a total of 9.000 stockholders buying their mer- chandise. I told him I would wager a hundred dollars that they would not have a buyer in the Metropolitan district in two or three years. He as much as admitted that it was not a success 1 the Metropolitan district, but good in the outlying country towns far from the large cities. In short, I would state there is positively no advantage for any grocers joining this Society. Their shipments are bad. They sub- stitute wherever they can. There is absolutely no system connected with this concern. Everybody is boss and when looking for any information they send you from one to another and finally you go home disgusted. Delivery is very, very poor. Service is rotten and in regards to returns or swells and credits due, it is out of the question—time spent telephoning and waste of postage and no Satisfac- tion in the end. As for dividends, well, as we all know, during the war any and every concern paid dividends as business was good everywhere. I also note that just before the close of the war they have bought heavily and are now trying to unload merchan- dise on which the market has fallen; in short, they are overstocked and their loss will be great if they don’t get a lot of sleepers. I find to-day that I can do far bet- ter with any jobber than by dealing with this concern. They work some- what to the chain stores and mail or- der houses, putting out feelers, but experience teaches and is costly. Going over our list of members who have joined this Society I find that very few of them paid in the full $200. Some only paid $17.50, others $20 and some also $40. They simply took whatever they could to have you join. After our meeting with their lawyer, our lawyer received a letter stating the directors had had a meet- ing and our case was taken up and they were willing to surrender our notes if we would waive the return of the money already paid in. We were all glad to settle on that basis. Frank Zell, President Hudson Co. Grocers As- sociation. Here is a letter from a wholesale grocer of Syracuse, N. Y-.: Syracuse, N. Y., Jan. 14—When they first started here they paid their superintendent $7,000 and had three motor trucks; not long afterwards they discharged their first superin- tendent and hired another one at $3,- 000, and this man held his position for only a comparatively short time, and now they are paying $1,500. They also have only one truck in operation at present. They originally had quite a large office and warehouse force. Now they are reduced to a superin- tendent, one assistant, one stenogra- pher in the office and two men in the warehouses. Their sales last year ran about as follows: January about $50,- 000, February about the same, and March they increased to about $80,- 000, due probably to considerable su- gar they received. In August they had reduced to about $20,000 and the first two weeks in September had a total of about $4,500, which is the last I have in the shape of confidential in- formation. During this time they had shipped at least half of their goods to members in Albany and Buffalo where they either have or have announced they are to open warehouses. When they first started out here they made considerable splurge and sold stock to a great many retail grocers. One case I know of in particular was that of one of our customers, who sub- scribed to $200 of stock and made an initial payment of $40; when the other payments fell due, he refused to pay and they threatened to sue him, but never took any action. So far as I can learn, they never took any legal steps to make anv of their members pay up delinquent stock payments. I noticed an advertisement in one of our papers a few days ago offering stock for sale by a broker best known as an oil stock promoter. I know that a great majority of their members You Make Satisfied Customers when you sell “SUNSHINE” FLOUR BLENDED FOR FAMILY USE THE QUALITY IS STANDARD AND THE PRICE REASONABLE Genuine Buckwheat Flour Graham and Corn Meal J. F. Eesley Milling Co. The Sunshine Mills PLAINWELL, MICHIGAN sEND us orpERS FJ KT, D SEEDS WILL HAVE QUICK A iTENTION Pleasant St. and Railroads escent Sone Moseley Brothers, GRAND RAPIDS, MICH. MICHIGAN POTATO CO. Wholesale Potatoes, Onions Gorrespondence Solicited Frank T. Miller, Sec’y and Treas. MILLER Wm. Alden Smith Building Grand Rapids, Michigan Stock Purity Nut Recommend It To Your Customers Every pound of Purity Nut is Guaranteed to Satisfy URITY NUT MARGARINE The Purest Spread for Bread Packed 10 and 30 lb. cases 1 lb. cartons 14. MOMAR AFI NE s M. J. DARK & SONS Sole Distributors in Western Michigan Grand Rapids, Mich. With a full line of all Seasona le Fruits and Vegetables WE ARE EXCLUSIVE DISTRIBUTORS FOR “Dinner Bell” ALWAYS FRESH AND SWEET Calls t the Appetite r | >. DINNER BELL __NUT MARGARIN- OLEOMARGARINE Ss a ar caONEE \ ; aaa + masfd ore AY 4 | \ i \ i ! A THE GLIDDEN nist BUTTER co. cnicnco M. Piowaty & Sons of Michigan MAIN OFFICE, GRAND RAPIDS, MICH. Branches: Muskegon, Lansing, Bay City, Saginaw, Jackson, Battle Creek, Kalamazoo, Benton Harbor, Mich.; South Bend, Ind. OUR NEAREST BRANCH WILL SERVE YOU Sweet and Fresh to Your Table AT YOUR GROCER Good Butter Good Bread Good Health KENT STORAGE CO. Distributors Grand Rapids, Michigan January 26, 1921 would be willing to take anything they could get for their stock. In substance, the experience here has been, while they offer the goods at very cheap prices to their members and to anyone else who will buy them, they did not render efficient service, as they were continually out of goods and thus gradually their members be- came discouraged with the proposi- tion. As I see it the only way they can continue to exist is by expand- ing into new territories and selling stock to unsuspecting grocers. As I understand they are now or- ganizing in your territory, I think I could give you the names of several representative grocers here in Syra- cuse who are members and who would be glad to advise retail grocers to save their mony and keep out of the scheme. I, personally, talked with two re- tailers yesterday and both of them told me that they did not want their names used for publication, but they said they were not buying any goods ot the A. G. S, Inc, as they found they could do better with the jobbers. They laid the failure of the A. CS. in Syracuse to poor management and poor service. These are both among our largest retailers, and personally, I am quite sure that they were given stock when the scheme was first started here in order to help the pro- moters get other retailers interested enough to buy stock, which accounts for the fact that they would not want their names used. I have talked with the other jobbers here and they have promised to give me names of their customers also, but that they can do better by waiting to talk with their salesmen. ©, Vo Tracy & Co. Here is another letter from Jersey City: Jersey City, Jan. 19—On May 28, 1918, I joined the A. G. S. in order to save 10 per cent. to 15 per cent. on all purchases, which they told me ! could do. They promised one deliv- ery per week and later on, when ware- house was established in Hudson, they were to make two deliveries per week. They promised to have agent call once a week to take orders. They also promised to take back all goods not satisfactory, also all leaks and swells. They promised to pay divi- dends quarterly, which they never did. They refused to take back any swells or leaks or soiled goods. Deliveries were very, very poor. They filled only about half of my orders and sub- stituted whenever they could. Their goods were far from what they repre- sented them to be and_ unsalable. Their prices were as high as the job- bers, in some cases higher. I called upon them at their place at Newark, N. J., to complain, but was sent from one to another, in the end going home disgusted and with no satisfaction. In fact, it was misrepresentation and falsehood all the way through. On May 28, 1918, I paid the first install- ment of $40 and signed four notes for $40 each and on June 13, 1918, the agent again called and asked me to pay the balance of $160 and I would receive my dividend, which I did. This was the only dividend I received from them. They also told me that the company had created a fund which was to be used in case any member felt dissatisfied or in case he sold his place of business the amount paid in would be refunded upon demand. After having paid the whole amount they still presented the notes to the bank for payment and collected on two of them, which was $80. I then consulted my bank about this money and after a long delay they finally sent me a check for this amount. After putting up with this for a while I had to discontinue dealing with them, as it caused too much trouble and they would not live up to their promises. These notes were presented about two months after I had paid up in full. I dare say it was the worst treatment I ever received from any house I| ever did business with. _ : Gus Willersdort, MICHIGAN TRADESMAN Here is another letter from Jersey City: Jersey City, Jan. 21—I joined the A. G. S. on the strength of what their representative told me. He stated that they were to erect a warehouse in Hudson, from which we could select our goods and by being a member [ would save from 15 to 2U per cent. be- low the jobbers’ prices. They were to make one delivery a week to Ho- boken from their warehouse in New- ark. They stated that the goods were the best packed and would be a good seller and said I could sell as cheap as any chain store and that if I did not join, it was only a matter of time before I would be forced out of busi- ness. So I gave them $25 on first pay- ment, leaving a balance of $175 to be paid. I gave them a few orders and had to wait several weeks for same and after having stocked some of their brands I found I could not sell their goods, for my customers told me they were not as represented and refused to buy any more with the A. G. Sy. label. They told me that they would have a man call upon us once a week to take orders and also to adjust any mistakes and also take care of the damaged goods such as swells and dirty and dented cans. All of their promises have not been kept, nor have I ever seen any of their men since I joined, so I discontinued doing busi- ness with them as I knew it was use- less and only a waste of time and money. John Johansen. Many other letters are on file of the general character the above, all tending to show the dis- reputable character of the organiza- tion which is undertaking to filch the same as hard earned dollars of Michigan mer- chants on the promise to save them money—a promise which is never ful- filled. —_—_+ +. Holes in Cheese. The joke about holes in Swiss cheese had white whiskers long ago. But it is a fact that the “genuine Roquefort” now. scientifically manu- factured in this country undergoes a process of perforation that is deemed highly important for best results. A machine is used for the purpose, by which each cheese is punctured with a number of steel rods of small through it by a of a lever. A diameter, pressed downward movement heavy spring retracts the rods, and the operation is repeated on the next cheese. The object of this treatment is to aerate the interior of the cheese, and so quicken the growth of the peculiar fungus which gives to Roquefort its greenish spots and much-appreciated flavor. 21 Bel- bY 7 a to PURE MET WGT.2 LBS. MANUFACTURED GY Pr sseaenetl/L Poe Le A ee Car-Mo The rich creamy Peanut Butter that you can safely recommend to your most exacting customers who appreciate Pure Food sani- tarily prepared. The airtight Tin Package keeps ‘‘Bel-Car-Mo’’ de- licious to the last morsel. Order from your Jobber Cs Vinkemulder Company GRAND RAPIDS WE ARE HEADQUARTERS Fruits and . Vegetables Prompt Service WHOLESALE Right Prices Courteous Treatment I: MICHIGAN 100 Per Cent PLUS SERVICE ALL KINDS, SIZES, COLORS, AND GRADES. ASK FOR SAMPLES AND PRICES. THE MCCASKEY REGISTER Co.. ALLIANCE, OHIO aleshooke o We are in the 0 10h heart of the Onion Set district and St, . have warehouse very best type and years of experience in growing, storing We can supply and shipping sets. Red, Yellow and White Sets There is good money for you In hand- ling sets and the quality and prices of this year’s crop are exceptionally favorable, while a good demand is assured. Write for our Prices. VAUGHAN’S SEED STORE 10 W. Randolph St. Chicago. equipment of the , This Seal which is packed VAN DUZER’S CERTIFIED FLAVORING EX- TRACTS. It means that this Com- pany stakes its reputation of 70 years standing on all of its products. Van Duzer Fxtract Co. Certificate bottle of is on the with every New York.N Y. Springfield, Mass ZL | SANITARY REFRIGERATORS For All Purposes Send for Catalog © McCRAY REFRIGERATOR co. 2144 Lake St., Kendallville, Ind. eA a este el is that ever came out of Kansas W. S. Canfield Flour Co. WHOLESALE DISTRIBUTORS 205 Godfrey Building GRAND RAPIDS, MICH. Grand Rapids 49 Market st. S. W., e * EGGS AND PRODUCE Citz. 1361 Bell M. 1361 if MICHIGAN TRADESMAN January 26, 1921 erty lie ictita "WCQ « aN CUE. Se ST [OVES AND tense, — ann — — ~ os ~“ a, y — = — — HARDWARE 2 Michigan Retail Hardware Association. President—J. H. Lee, Muskegon. Vice-President—Norman G. Popp, Sag- inaw. Secretary—Arthur J. Scott, City. Treasurer—William Marine Detroit. Moore, Hints For the Hardware Dealer in February. the Tradesman. the far-sighted Written for Toward month, begins to Un- being close of every merchant lay plans for the month ahead. the importance of ared, he derstanding the well prep sits down and figures how best to work for the ad- what his business, and take for the vancement of measures to coming month. dull month Hence important that the hard- this month February is generally a from the standpoint of trade. it is doubly with stimulation of wareman enter on definite plans for the trade. An important point is to finish up’ stock-taking, if this essential matter has not already been cleaned up. Some this task from having actu- merchants day to started work, postpone day; and others, allow it to drag. It that completed before preparations are be- No merchant latest to let the first February. After interfere ally is important stock-taking be trade. the drag week of stock-taking with gun for spring can afford at very his inventory beyond or second that, very would seriously regular business operations. The month of January is generally recognized as a stock-taking month, that it the February for The become a reason being leaves part of one first open after-inventory many special sales. sale has feature in hardware stores. These sales help the hardware dealer to clear out odds and ends of stock that otherwise are apt to accumulate; and they also help lines at to regular prices. The hold a big clearing sale is immediately after stock-tak- ine. So, if finished stock- taking launch to stimulate trade in regular pretty ] ogical close time to have the special you January, aiter-inventory hold If you have not finished stock- toward end of your sale now, if you are going to one. taking, get it done as soon as possible; and hold your sale immediately after. After th ness begins to pick up, and a special e middle of February, busi- sale is hardly necessary to liven things up. During February considerable time and thought should be given to preparations for the spring trade. These plans should be worked out as soon as possible. Also, see that your stock—on hand or ordered—is up to the mark. Every hardware dealer hard it is to get time; knows how orders filled promptly at any and it fact, practically anything when Look ahead and but intelhi- is especially hard—in impossible —to get business is rushing. order ahead—not hugely, gently. During February it might be worth while to attempt The hardware some outside can- dealer, dur- month at least, will not find the demands on his time so great that he will not be able to 3uilding pros- vassing. ing a portion of the get out of the storre. numerous as in normal years, but it will pay the hard- in touch with any sort. By pects may not be so ware dealer to get this calling on owners and builders he should be able for activity of to secure some good orders builders’ hardware. Then, a tour of the local ought to uncover some demand for tools, Some effort should be made to develop trade in factories belting and paint. repair work on old houses; for there houses and buildings gen- locks, are many new window similar articles are Then, if time allowed, the dealer might take a few through the try and canvass the erally where fasteners and needed. hardware surrounding coun- farmers for wire fencing, cream separators and gener- al hardware lines. the slack months it to passively wait for trade to come. Go right out after the trade. Most people shopping in cold weather, except for the absolute The dealer can offset this however, by creating a de- dint of earnest trips During does not pay will stop essentials. tendency, mand for his goods by personal effort. Outside the sulting from immediate sales re- work of this kind, it gets you in touch personally with a lot of customers and prospects; and just before This will that at a very good time, the spring trade opens up. help you later. Now, out also, is a good time to work any necessary improvements in your store arrangements. Look your over with the critical eye of a candid friend. If plete stranger to the place how would these fixtures interior arrange- strike Is the woodwork faded, peeled and unsight- ly. Does your display window pre- sent that spick and span appearance in a hardware window? Are store you were a com- and ments you? exterior essential your cases and counters and silent salesmen inside the store ar- ranged to the best advantage? Could desirable changes in these ar- show some rangements be made that would help spring business? inside and out, the and get to work on the your .appeal for Give your store, once over, problem of re-arrangement, wherever that is necessary. Naturally, the tendency will be to Foster, Stevens & Co. Wholesale Hardware wt 157-159 Monroe Ave. :: 151 to 161 Louis N.W. Grand Rapids, Mich. Brown & Sehler Co. ‘Home of Sunbeam Goods’”’ Manufacturers of HARNESS, HORSE COLLARS Jobbers in Saddlery Hardware, Blankets, Robes, Summer Goods, Mackinaws, Sheep-Lined and Blan et-Lined Coats, Sweaters, Shirts, Socks, Farm Machinery and Garden Tools, Automobile Tires and Tubes, and a Full Line of Automobile Accessories. GRAND RAPIDS, MICHIGAN Michigan Hardware Co. Exclusively Wholesale Grand Rapids, Mich. Jobbers in All Kinds of BITUMINOUS COALS AND COKE A. B. Knowlson Co. 203-207 Powers’ Theatre Bidg., Grand Rapids, Mich. IN Ask about our way. BARLOW BROS. Grand Raplds, Mich. Pioneer Broom Co. Amsterdam, N. Y. Makers of High Grade Brooms Michigan Jobbers: Symons & Moffett Co., Flint Sturgis Grocery Co., Sturgis Moulton Grocer Co., Muskegon Ask for ‘“‘Comet,”’ ‘‘Banker,”’ ‘““Mohawk’’ or ‘‘Pioneer’’ brands. Krekel-Goetz Sales & Supply Co. “Grand Rapids, Mich. Michigan Representatives 139-141 Monroe St Roth Phonu GRAND RAPIDS. MIJCH January 26, 1921 undertake as little as possible. new construction But a new window to light up a dark corner is a good in- vestment. Counters and shelves can often be materially improved at little cost. This sort of work should be To wait until the early spring trade emphasizes the need for these changes and then to attempt them is a mistake. Get the work done now, when it will interfere as little as possible with business. done now. In any event, it is good policy as a rule to shift the interior ments to some extent. noticed by arrange- Changes are who have be- come accustomed to the old arrange- ments; and anything that makes the and take customers customer sit up notice 1s worth while. Window careful should receive February. The normal tendency in a time when busi- ness is slack is to get careless about selling methods. “Oh, what is the use!” is the dismal philosophy which prompts the hardware dealer to put on perfunctory: displays. Now, into the store is just the time for you to pull the hardest. And, when it comes to pulling, the window display is one of the best lines of effort the hardware dealer has. It brings him in more immediate results than any other line of publicity; although its cumulative results are probably not dressing attention in when business is hard to puil so large as those accruing from news- paper advertising. It will pay to put on your very best displays in Febru- arty. | You time to do the and it will be a good op- portunity to train your salespeople in the important knack of systematic will have work well; yourself or and effective Study out combinations. and careful window. dressing. new Instead of just throwing things into the window any old way, put your mind to work and strive to make your displays ef- fective. What you learn now will help you later in the year, when you have to put together in much less time. February is a good month to make ideas and your displays a strong onslaught on back accounts. if unpaid bills are along until the with his allowed to run consumer comes in spring requirements, then there will be more trouble than ever settlement. Particularly in times like these is it desirable to secure prompt settlements; for there is no telling what the may in securing morrow bring forth in a financial way. Take’ time this month to work out your plans for the spring business. Go over your prospects lists, eliminating those prospects that are business sense—sold or removed from Outline your adver- tising program for the spring. Fire the opening gun of your spring paint campaign near the end of the month. Get your salespeople together and talk over the forthcoming season’s business, and get them filled with the idea of getting after business. Get together your adver- tising and display ideas for use when the season is busier. Victor Lauriston. 2. Translate the merits of your prod- uct into its beneficient use in the home and you will make a sale. “dead ti a the community. “teamwork” in MICHIGAN TRADESMAN What the Automobile Business Has in Store. Tradesman. Speaking of Henry ford, from what I know of him, I doubt if his trouble is his fault, I imagine his son is like and that his views are not in line with the men think they made the and know better than he what is best, but backed as he is by they have nothing to do except resign or Written for the most boys of his age who business Henry, which men ot care to do. submit to humiliation don’t made a lot of ford has men out of fel- lows who might not have got out of the bush but for brains rich him and his crazy Then, too, fully that were NOE notions. these men do conditions and created for auto- for cash off—type- not realize markets mobiles, as they been your hat have registers—take writers and useful machines that had to be sold against sales re- that the Now ing. ~They many sistance auto has known. never conditions are chang- don’t know what to do. Henry’s business is only one of fifty I can name that will not keep its ex- ecutive staff intact year. Then another thing, Kling- ingsmith participating in winnings, by the another men like were ford Poor The big reduction in bonus route. business means little bonus. cut may mean a big bonuses, and did you ever see an em- stand by Not on life. He will take his share of your profit in the but when you most need him on the rainy and lean ducks. I think maybe this is just what some of fords executives ploye who was willing to you OW a2 rainy day. your fat years, years, he are doing, and maybe he wants them to do so. Now is the time ford needs a few men of the Hawkins type. Ed- sall has his job cut out for him. Top heavy industries are not an un- common thing. Unless I am greatly mistaken, the industry will be full of will be bought up by men know how to handle junk, at half the original cost of any like job made of material at market price. They can be sold at less than a thousand dol- lars and you just watch their smoke last! ford the rest who can weather the will “stand and watch the cars go by.” They can do nothing until the “or- phans’” Make no mistake in estimating the quantity of this stuff. too many for a guess. discards. hese who made up into cars, while they and slump have been adopted. A quarter million is none Take from the estimates of one million replacements million, then calculate the number of possible new buyers in a this, with the fourteenth States now a quarter year like knowledge that United can be made to do duty another every person in the owns a car that year, calculator that will have the nerve to estimate over a million and and the a quarter new cars from the survivors in. the couldn’t direct my sales department if I was putting up the dough to make my share! i I 1 would clean up industry ford’s business, While shut down, I would develop a modern six along the same lines as he worked with his standard four, and I would sell it at about what he sold his four made his last cut. I'd dealer a little better profit, were running this year. at when he give the so he could take in the old ford fours as fast as they came, and could sell them to the only buyers left—the man with dred dollars. If ford did would have those quantity fours, like Willys, others on the run before they get go- ing. For $150 more than his present price he can do it. He then he class of but a hun- this, he makers of Nash and a dozen wouldn't make a hundred million on a million car production, but he would need no charity to keep the wolf from the door, for his parts business will pay 20 per cent on his present capitaliza- tion. I see my old bicycle chum, Theo. become President of Ward & Co. He can hold down that job all right. J. Elmer Pratt. Merseles, has Montgomery a All Wrong! Devils Lake, N. D., are dentists instead of pawnbrokers as Hocking Bros., everybody knows they should be. But Toomey, in the same town, runs an undertaking shop, which averages up to the town’s sense of propriety. Great writers are those our own aspirations. Personal Service and Expansion O maintain our policy of direct and personal tax and accounting service to the rapidly increasing number of cur out-of-town clients, has resulted in the establishment of two additional offices—in Rockford, Iff. and Jamestown, re Y. Complete staffs ate main- tained in the various cities, each staff comprehensively serving the leading business interests in and about their cities. Personal Service—that has been and will remain the se- cret of our development. Seidman & Seidman Accountants and Tax Consultants GRAND RAPIDS SAVINGS BANK BLDG. NEW YORK WASHINGTON NEWARK 23 WM. D. BATT FURS Hides Wool Tallow ttn i : 28-30 Louis St. Grand Rapids, Michigan who voice Bell Phone 596 Citz. Phone 61366 Lynch Brothers Sales Co. Special Sale Experts Expert Advertising Expert Merchandising 200-210-211 Murray Blidg. GRAND RAPIDS, MICHIGAN “The Quality School” E. HOWELL, Manage: 110-118 Gaal St. Grand Rapids, Mich. School the year round. Catalog free. A Winner for Light Cars and Trucks 30x 3% and 32x 3% GG Sand Lime Brick Nothing as Durable Nothing as Fireproof Makes Structures Beautiful No Painting No Cost for Repairs Fire Proof Weather Proof Warm in Winter Cool in Summer Brick is Everlasting Grande Brick Co., Grand Rapids So. Mich. Brick Co., Kalamazoo Saginaw Brick Co., Saginaw Jackson-J.ansing Brick Co., Rives Junction Braender Bulldog Giant 5-Ply Molded Fabric Tire Made only in these two sizes, which fit 75% of all the cars In use. Oversize, 25% stronger, moided on airbag, extra heavy tread, rein- forced side wall, require oversize tubes. Have famous Braender Dual Non- skid Tread. A fast seller and a money maker. Michigan Hardware Company Grand Rapids, Mich. 24 cE aby pli amaisialaleinny sekieaaieieaaes MICHIGAN TRADESMAN January 26, 1921 CREDIT TO CASH LETTER. Ever Made on the Subject. Rush Point, Minn., Jan. 24—If the big “Mail Order Stores” demand “cash with order,” how can the “lit- tle’ store do otherwise? Every penny we save you under the spot cash sys- tem will put us in a position to help you that much more. Hence, if we help you in the way of saving, you ought to be willing to help us in re- turn, especially when it is saving your money. Paying cash as you go en- courages thrift. For every man that you can show us that credit helped, we can show you ten that it hurt. You can look at it any way you want; the result is always the same. No one need feel any sense of injury at being asked to pay cash; the credit of most of our customers is good. It isn’t a question of getting the money that worries us. It is merely a matter of getting lined up with the new way of doing things—the way that gets cash, pays cash and gives better values for less money. All un- necessary expense in running this business will be eliminated, such as trading stamps, premiums of any kind, the big cost of an extensive credit sys- tem, figuring lost accounts, interest, lost discounts, labor, cost of collect- ing and various other sundry items. Now, by running a strictly cash business, the loss we eliminate will be profit to you, as we will be en- abled to sell some merchandise cheap- er and in some give better values at a certain price for cash than we could on credit. Our motto will be, “The Zest Goods at Lowest Prices.” Buy in bulk and in reasonably large quan- tities. That is the inducement we are hanging out to secure your cash trade. We are making a change in our business methods. For many years we have sold goods on credit, and we have charged the cost of the goods for a few days, sometimes for a_ week, sometimes a month and at times a bill has run for six months, a year, and some bills are still running. We have been glad to do this. It seemed the best way of conducting a business. We did it. Mostly all merchants did it. It seemed to be the natural way of selling. The war has changed everything. The prices of all food- stuffs have gotten to a high level. Peo- ple in general are becoming bored by this condition and are looking a little deeper into the values contained in a dollar. We have seen this change coming and have felt that something sooner or later must be done to help, and we have come to this conclusion: That there is absolutely only one way of doing business successfully, and that is to do it right. We have to get out of the credit rut. Therefore, on and after March 1 we will change from credit to cash. We are to sell everything for cash and buy for cash. Charge accounts will be a thing of the past at this store. We realize fully the importance of this step. We have had many years to think this matter over, and ‘we are absolutely convinced that cash is the best policy for all parties concerned. We are not trying to reform the world, but we will reform the policy ot this store. We don’t believe that people want to be in debt. They are unhappy when they are in debt and can’t pay. The fact that 90 per cent. of business is done on credit doesn’t prove that it is the right system. We are not going to a cash basis from choice, but from necessity. It is our desire to be of help to the community and by selling for cash we can sell for less profit During our business career we have lost a good deal of money through the credit system. And we think the time is now ripe for the passing of the credit system and giving way for the cash system. Business is human ser- vice, and changing conditions require revision in the manner of doing busi- ness. We are prepared to prove that Best Appeal this change from credit to cash is beneficial to all. Improved conditions for the consumer and competition with distant city stores and mail or- der houses are bringing about these changes. In the wholesale market the merchant who pays cash for his goods is always given preference over the merchant who buys on time. The re- tail merchant who has his money scattered all over the community in the form of bank accounts is often forced to let many opportunities go by because he does not feel like obli- gating himself any more. We couldn’t begin to sell goods at lower prices than others if we sold on credit. Cash buying and cash selling is the only way to cut prices down, and the advantage is mostly your gain. Every cash dollar that you spend here will buy more than a promise-to-pay dollar will buy any- where. We have reduced the prices on many items in our store to a cash paying basis, and when we say we can save you from 10 to 20 per cent. on your purchase we mean every word of it, and can easily verify the statement at the counter. We can publish our prices to the world because they are cash prices, and everybody gets them. Your dollar will buy as much as any- body else’s dollar. No more. No less. A few illustrations proving it profitable for you to buy in larger quantities. An average family uses about two packages of rolled oats every two weeks. The net weight of contents are usually three pounds and_ six ounces and the price is 30 cents per package, or six and _ three-quarter pounds in two packages for 60 cents. If you bought from this store six and three-quarter pounds of bulk oats at 7 cents per pound for 48 cents, it would save you 12 cents. Is it worth If you bought a twenty-two and a half pound bag we would sell this for $1.40. It would take nearly seven packages to make twenty-two and a half pounds, and at the rate of 30 cents per package would amount to $2.10, or 70 cents more than if you bought a twenty-two and a half pound bag. ‘Take coffee, for instance, an article used several times a day by most families. Our 32-cent grade is fit for a king. So many buy their coffee in one-pound lots and pay 32 cents. We will sell this in ten-pound lots at 28 cents, or 2.80. It won’t take us longer to weigh up a ten-pound package than a pound package. We will save some string and nine bags in this transac- tion. You will save 40 cents. Is it worth it? I could name you any amount of goods you could save money on in buying in larger quantities. We know to a fraction of a cent what it costs us to do business. We base our profits upon legitimate business principles. We know how much of a margin we must have to cover expenses, ‘lo this we add a small margin for profit. This last named margin is_ necessarily smaller under the cash system than under credit. Because we have no losses. We charge as near uniform percentage as is possible. If we buy an article of exceptional value and it will easily bring $2.50, but we can sell it for $1.75 with a profit, we mark it $1.75. We neither size up the ar- ticle nor the customer to determine “how much.” You don’t have to take our word for our ability to save you money as a result of the new deal. Come and see. All we ask is a chance to show you. To demonstrate what we can do under the cash system, we call your attention to a few radical reductions on items you have been buying for more. (Quotes ten arti- cles.) In the matter of taking this course, it is not a reflection on any one’s honesty, but a protection. In _ the spirit of treating all our friends alike, I trust you will look on this matter with consideration and help us make this store your shopping place, also to carry our cash sale policy to suc- cess. Thanking you for past patronage and soliciting your future business on the merits of our goods, prices and service, I am, C. O. Olson. —_>-+__ His Twentieth Anniversary. Twenty years ago this month Fred P. Webster started to work for L. J. Stevenson as a Commercial Credit Company house-to-house collector. After eight house-to-house collecting, Mr. Web- years of successful ster was promoted to.selling to the retail merchants the Commercial Credit Company’s Telephone Report- Later he was appointed Depart- ment, which he enlarged to the point ing Service. manager of the Collection of maintaining seven house-to-house collectors. Five years ago A. L. Hammer and i, P. Webster formed a co-partner- ship on an equal basis and bought the Commercial Credit Company and im- mediately improved the service by publishing a Rating Guide and later a quarterly change sheet. Convinced that the reporting end could not support the entire time of a manager, Mr. Hammer concluded to embark in another line of business and disposed of his interests to Mr. Webster on Jan. 1. proposes to distribute the duties of the reporting department among his entire organization and by doing so The new owner feels he can institute additional im- provements to further the value of the service. —_——_+ 2+ _—_ Another Co-Operative Store Falls By the Wayside. Perrinton, Jan. 25—This is to ad- vise you that the co-operative store at Ithaca, incorporated by the farmers of this county about a year ago, has failed and closed its doors. Thought perhaps this would make an interest- ing little Tradesman item if the mat- ter were investigated. It is reported here that somtbody is getting away with some money. iL B. Kuiney & Son, Tradesman Readers and Well Wishers. CODY HOTEL GRAND RAPIDS $1.50 up without bath RATES i $2.50 up with bath CAFETERIA IN CONNECTION Chocolates Package Goods of . Paramount Quality and Artistic Design Beach’s Restaurant Four doors from Tradesman office QUALITY THE BES] Whiting Hotel Traverse City, Mich. Rates $3.50 Per Day Meals 75c American Plan Livingston Hotel and Cafeteria GRAND RAPIDS Nearer than anything fo everything. Opposite Monument Square. New progressive management. Rates $1.25 to $2.50 BERT A. HAYES, Propr. OCCIDENTAL HOTEL FIRE PROOF CENTRALLY LOCATED Rates $1.00 and up EDWARD R, SWETT. Mgr. Muskegon i: Michigan Dew Hotel Mertens Rates, $1.50 up; with shower, $2 up. Meals, 75 cents or a la carte. Wire for Reservation. A Hotel to which a man may send his family. Use Citizens Long Distance Service To Detroit, Jackson, Holland, Muskegon, DEP Grand Haven, Ludington, Traverse City, ,i¢oclad / wb | N errr. Petoskey, Saginaw and al) intermediate and connecting points. 2 Connection with 780,000 telephones in 44 Michigan, Indiana and Ohio. CITIZENS TELEPHONE OMPANY site 4. January 26, 1921 Bean Industry Big Factor in Michigan Lansing, Jan. 25—In the agricultural development of Michigan in the past thirty years or more the raising of beans has been a most influential fac- tor. Before the sugar beet supplanted beans in the affections of the Michi- gan farmer the common expression was that beans had paid off more farm mortgages than any other one crop. The Michigan Bean Growers’ As- sociation has grown from a small group of men to an association of 250 regular members, owning and operat- ing more than 425 elevators with an investment in plant and equipment of more than $15,000,000, employing thousands of men and tens of thous- ands of girls in the picking rooms. The principal bean section of the State comprises a belt 150 miles wide, extending from Lake Huron and the Detroit River on the East to Lake Michigan on the West. If lines of railroad were built North and South ten miles apart our bean elevators distributed along these lines of roads would not be more than seven miles apart. Previous to 1915 Michigan was the largest bean producing State, having produced in 1914, according to Gov- ernment reports, 5,488,000 bushels out of a total of 11,000,000 bushels. In 1916 the production in California ex- ceeded that in Michigan, being 5,576,- 000 bushels, against 3,102,000 bushels in Michigan. The high prices during the war induced California, with her higher priced lands, to expand her bean industry, and in 1917 and 1918 she produced more than 8,000,000 bushels, or practically one- half of the total production in the United States, and practically double the production in Michigan. In 1919 the Michigan crop was 4,- 030,000 bushels and that of California 4,464,000 bushels. The 1920 Michigan crop, according to report of the Bu- reau of Crop Estimates in conjunc- tion with the Michigan Department of State, gives the total production as 3,575,000 bushels and the total pro- duction in the United States 9,075,- 000 bushels. The Michigan crop is short approxi- mately 500,000 bushels, and it is esti- mated that the carryover from the 1919 crop was approximately 450 cars, which would be sufficient to offset the decrease in production of 1920. Imports of beans from the Orient have had a serious effect upon the bean industry of our State, as with the inadequate import duty of 42 cents per hundredweight the domestic growers could not compete profitably with Oriental beans, with the result that the crops of 1919 and 1920 have been sold at less than the actual cost of production. It there is truth in the statement that the first product to decline below pre-war prices would be the first to rebound, we can reasonably expect a better price for beans and one that will come nearer returning to the grower the cost of production. The farm price of beans in Decem- ber, 1915, was $2.10 per bushel. The price paid the grower in De- cember, 1920, in the greater portion of the State was from $3.25 to $3.90 per hundred or $1.95 to $2.10 per bushel. To-day’s price to the grower is from 25c to 35c higher than the December price, and at these prices deliveries are light. It is estimated that sixty per cent. of the crop, including carry- over, was marketed previous to Janu- ary 1. In the early period of the canning - of pork and beans a very large per- centage of the beans used were Michi- gan beans, but in the past few years the increased production in California especially and large importations of Japanese beans has resulted in many canners using these varieties, and I note that in your discussion you have included under the term “Navy Beans” any and all of these varieties. I have been wondering whether dur- ing the past year, the definition as adopted, had _ proven satisfactory. There is nothing in the standard as MICHIGAN TRADESMAN defined to prevent the canner from using Michigan, New York, Idaho, Calitornia or Japanese beans and mar- keting his product under a single label. Speaking of grades I wish to quote the Michigan standard of choice hand picked beans as follows: “Choice hand picked pea beans, Michigan grading, must be bright, sound, dry, well screened, and must not contain more than one and one-half per cent. of discolored and split beans and not more than seven per cent. of large or medium beans.” In the rules and regulations of the Michigan Bean Jobbers’ Association a dry bean is defined as one contain- ing not to exceed 17 per cent. moisture ‘at 175 degrees centigrade. During the fall of 1918 and soring of 1919 Michigan shippers sold to the Grain Corporation approximately 800 60,000 pound cars of choice hand picked beans on this grading, a very large percentage of which were used for the naval and military forces of the country. Michigan beans became a popular article of diet among the soldiers and sailors, who learned to rely more on this wholesome, satisfying food than any one other thing that I can think All in all the Michigan Bean Job- bers’ Association intends by systema- tizing growing, sorting, packing and storing to make the entire industry in the United States not only nationwide in scope, but of worldwide usefulness in helping reduce the high cost of living by urging the further use of this food. Christian Breisch, President Michigan Bean Jibbers’ Association. Proceedings of Local Court. Grand Rapids, Jan. 19—On this day was held the adjourned first meeting in the matter of Fred W. French, Bankrupt No. 1919. The bankrupt was present in person and by attor- neys. Creditors were represented by their attorneys. The bankrupt was examined without a reporter. John H. Price, of the Simplicity Proudcts Manufacturing Co., was then sworn and examined. The proposition of compromise in settling the claim of Mr. French against the above named firm was considered. The meeting was then adjourned to Jan. 31. Jan. 20—Notices have been sent to all interested that a sale will be held at the office of the referee, 314-316 Houseman building, in the city of Grand Rapids, Jan. 31, for the purpose of disposing to the highest bidder the entire stock and fixtures of the Huber Drug Co., which has surrendered its assets in the matter of Clark Treat, 3ankrupt No. 1910. Those interested in this matter are invited to attend at that time and date and bid on the same. The stock inventories $11,- 683.27 and an offer of $2,000 has been filed in the court for the same. Jan. 24—On this day was held the first meeting of creditors in the mat- ter of John Feringa, Bankrupt No. 1920. The bankrupt was present in person and by his attorneys, Freeland & Munshaw. One claim was proved and allowed. The bankrupt was then sworn and examined by the referee without a reporter. An order was made that no trustee be appointed, as there are no assets to distribute. The meeting was then adjourned without date. Jan. 24—On this day was held the first meeting in the matter of Tausend & Maloney, Bankrupt No. 1923. The bankrupt was present in person by its President, William Tausend, and by W. E. Maloney, Secretary and Treasurer of the bankrupt corpora- tion, and also by its attorney John Dunham. Creditors were represented by Attorneys Eastman & Eastman and 3utterfield, Keeney & Amberg. Claims were proved. Receiver made a report of the progress of the estate in his hands and the same was approved and allowed and the receiver discharged when the property was turned over to the trustee. The creditors present Bankruptcy failing to elect a trustee, the referee appointed George B. Kingston as the same and fixed the amount of his bond in the sum of $2,000. William Tau- send was then sworn and examined without a reporter and before the referee. The first meeting was then dismissed to convene again at 2 p. m. for the purpose of holding a sale to dispose of the assets of the estate. An order to show cause having been made and sent to all interested, set- ting forth the sale in pursuance of a bid received in the sum of $650. The bidding for the furniture and fixtures was rather spirited and the property was finally struck off to V. J. Mollere for $1,425. This sum is more than the furniture and fixtures inventory at. The meeting was then adjourned with- out date. Jan. 24—On this date was also held the sale of the stock in trade and fixtures in the R. J. Mercer Co, Traverse City, Bankrupt No. 1906, An offer had been received by the court of $2,500 and the customary notice was then given the creditors and all interested as to the time and place of the sale of the same. The bidding was active and the property finally sold to J. A. Montague, of Traverse City, for $3,100. —__>- > Mr. Retail Grocer, Look Well Into the Future. Saginaw, Jan. 25—From a close ob- servation of food conditions, and af- ter giving this subject considerable study, one can readily see that few wholesale grocers, their salesmer and retail grocers understand or realize the conditions that are krocking at their doors and are actually now con- fronting them. For several months past, all retail grocers have been selling and not buying; in fact, they have refrained from buying anything but those arti cles for which they had urgent de- mand from the consumer, and he has really been encouraged in this at- titude by the order takers represent- ing the wholesale grocer. There can be but one result from this method: Mr. Retail Grocer’s stocks are now mighty thin and growing thinner. And how about Mr. Wholesale Grocer, who has been doing exactly what Mr. Retail Grocer has been doing? There is only one difference: the retailer sold at a price that netted him a profit, but Mr. Jobber has on a con- siderable part of his merchandise sold for a price actually below that which it cost him. They are all happy now, because they know they have got out from under, and all have mighty thin stocks. So far, that is all fine, and if that was all there was to it, it would continue fine. But, I just want to stop here to ask if you have noted the sudden advance in vinegar, in cotton twine, peanuts, and a few other articles. These are just the text. After a little, you will get the whole sermon, and a blind man ought to be able to see what will take place. The retailers, all together and at one time are going to say, “Well, prices are now about at the bottom,” when in fact, there is no bottom or no top; prices can always go up or down. They are simply market fluc- tuations caused by that ever present and good old law of supply and de- ncsad, Mr. Retailer will begin at once to send liberal orders to Mr. Jobber. Now, don’t forget that Mr. Jobber’ s stocks are thin too, and that canning and other food factories are sidedealty closed; that freight trains run every way except satisfactorily, and that the process of distribution is naturally slow. Therefore, it is a long way from food factory to Mr. Tahber, then to Mr. Retailer, and then from there to Mr. Consumer. Therefore, it will take only a few days before Mr. Wholesaler will be unable to fill orders and the Mr. Re- tailer’s will be bidding against each other to get supplies, then watch the market shoot! “Oh, but,” you will say, “with so 25 much unemployment, and so many idle men, there will be no demand for goods But please remember that we all eat and eat regularly, and that statistics show that the unemployed eat more than when employed. Therefore, wise and lucky too is Mr. Retail Grocer who right now stocks up liberally on the low-priced goods that Mr. Wholesale Grocer is offering. C. A. Roberts. a Deserved Promotion of Faithful Em- ployes. Lansing, Jan. 25—W. C. Dudley was re-elected President and general manager of the Dudley Paper Co., at the annual meeting. C. M. Howland and F. J. Weissinger, two young men who have worked up in the Dudley organization, were given substantial recognition. Howland becomes Treasurer and Weissinger, Secretary. The former began with the organization several years ago in a minor capacity. In addition to being Treasurer of the company, Howland is also credit man- ager and Weissinger in conjunction with the secretaryship, is also sales manager. C. C. Woodruff and R. Guy Bronson were elected vice-pres dents. The board of directors, as elected by the stockholders, consists of the officers named and C. A. Wille- min, R. A. Reed, L. C. Wonch, L. M. Buck and J. A. Church. Reports of the officers show that 1920 was an unprecedented year in volume of business. Sales were in creased by 55 per cent. and losses in accounts were but one-seventeenth of one per cent. The board authorized a 10 per cent. cash dividend, to be paid quarterly. he Dudley Paper Co., one of Lan- sing’s first jobbing organizations, now covers practically the entire State Eight travelers represent the com- pany in the Michigan territory and branch offices are maintained in Sag- inaw, Bay City and Traverse City. An- other office is to be established in Jackson. > A Matter of Business Policy. Some labor organizations are pro- fessing great indignation over what they call a boycott on union labor by a steel company which refuses to sell steel to be used in buildings whose erection depends on union labor. The claim is made that the purpose is to cripple those virtuous organizations whose’ representatives have been plundering building enterprise in New York on every side. That fact in itself might fully justify the com- pany in refusing to allow its steel to be used by union men, but as a mat- ter of fact has no relation, except in- directly, with their policy. The rule was made, it appears, be- cause the steel company had con- tinual difficulty getting payment for its product because contractors and owners of buildings in process of erec- tion have been so systematically de- layed by strikes and hold-ups on the part of the union labor and its leaders. If there is any justification, sound in business principle, for refusing to sell a product, it is that payments for it The attack was not one of the company on labor, cannot be depended on. but one of labor on building enter- prise. ——___.- + Do not dwell on your disappoint- ments, your unfortunate surroundings or harbor black pictures in your mind. Do not dwell upon what you call your peculiarities. Hold to the be- lief that the Creator made you in His own image, a_ perfectly normal, healthy, happy and sensible human being, and that any other condition is the result of your abnormal thinking. 2S os hal tinhniaeth el iliac Ri aN MICHIGAN TRADESMAN January 26, 1921 in = — > i ~~ WS ed _Y S yy r, Sz ow Z = a s e = e TF E : a , oe a GS*” DRUG (ert GISTS S S ut ayy) SNL wd) sini NDRIES: Ut Mees iis ’ ' esi NGI i) | {1 3 (S32 ue | 4 is Ui I Ss Michigan Board of Pharmacy. President—H. H. Hoffman, Sandusky. Secretary and Treasurer—Charles S. Koon, Muskegon. Other Members—E. T. Boden, one City; James E. Way, Jackson; F. Cahow, Reading. Next Examination Session—Detroit, Jan. 18, 19 and 20; Grand Rapids, March 15, 168 and 17. The Small Druggist and the Income Tax. Just how a small merchant or shop- keeper, who has no real book-keep- ing methods, should proceed in figur- ing his annual profit or loss for the purposes of the income tax is ex- plained in a statement issued by the Bureau of Internal Revenue. The experience of the bureau is that most shopkeepers have at hand, or can construct with reasonable accur- acy, the data necessary for properly computing the net income for each year. : While the em- ploved in many instances where the shopkeeper does all the work and hires no help, the principles adopted by the Government can be made ap- plicable to nearly every case of this kmnd. it evening after lock- ing the door he will spend an hour or two with an income-tax blank on the counter and the thought in his head that this income tax is a great American will even if the result of rule-of-thumb is some duty to perform, he learn something, his honest computations is that he owes no return or tax to the Govern- ment. . He will ment plan is applicable to his busi- discover that the Govern- ness in its method of getting at the result of the year’s transactions. He will more clearly see his relationship as the little brother of the great city merchant who sells in millions instead And he? will realize that there is a tangible rela- tion little shop country-wide American law. The will need is contained in the gross sales, the pur- ot hundreds of dollars. between his and a data which he chases of the year, the inventcries at beginning and end of the year, and the selling expenses of the shop. The gross sales over the counter are known to every progressive store or shopkeeper. In many cases he has his cash register memoranda. if he has no register, Even he usually has some other records of his intake. Aside from cash sales, most small stores have running accounts with customers. In the case of a brand new business it is important that ac- counts receivable for goods or ser- vices furnished during the taxable year be added to the cash receipts, the result to be taken as the gross sales of the year. In the case of a long-established business in which the balances due from customers will average about come-tax season arives. the same amount each year, the store- keeper has the privilege of figuring his net income on a “cash basis. That is, by ignoring the balances due him from customers and including in his cash receipts the total of intake, re- gardless of when his goods were sold he will arrive, by proceeding along the steps prescribed by the bureau, at an acceptable computation of the net result of the year’s transactions. In any where both the cash intake accounts receivable created during the year are taken in- to consideration as the case and the sales, the storekeeper should guard against duplication of the same income by omitting the payments received on back accounts that were taken up in prior years as accrued income. There are, therefore, two methods of arriving at gross sales for the year. On the one hand is the “cash basis,” which is more practical for a long-established store, and on the other hand is the “accrual basis,” which is more accurate from an ac- counting standpoint as showing the correct earnings of the store during the year. The purchases of goods and sup- plies during the year are obtainable from the inward invoices, which most storekeepers retain for their own use in fixing retail prices. Invoices of goods not received at the end of the year should be included, and in these cases such goods must be included in the inventory for the end of the year; for, although in transit, the title to the goods has passed to the shopkeeper and they are considered as on hand. Goods or local products received in exchange for other goods should not be included; neither should cash pur- chases be considered if the intake for the year is figured on the basis of the daily gain shown in the cash drawer. gross The construction of inventories of goods on hand unsold at the begin- ning and at the end of the year is not a difficult matter in small merchan- dising. The stock on hand is gener- ally well known to the owner, who, if he is wide-awake, keeps an eagle eye on his shelves and_ storehouse. The pricing of this stock is the thing that he must be most careful about, particularly in these years of fluctu- ating costs. The pricing should be by one of two methods: (1) Cost in each item, or (2) cost or market, whichever is lower on each item. In either case he cannot value the stock at any price higher than cost, and by the second method the shopkeeper may use market price if it is lower than his actual purchase price, on any or all items. In pricing inventories there is an- other important rule of the Govern- ment to be observed; that is where goods are so intermingled that they cannot be identified with specific in- voices, they are deemed to be the most recently purchased, and_ the latest invoice prices on those particu- lar items should be used. As to selling expenses, these are’ easily figured, for the shopkeeper keeps a close watch on his till and knows what it has cost to pay his help, to light and heat his store, to pay his rent, if any, and to maintain his delivery service. Then there is the telephone, telegraph, postage, ex- pressage, freight, and repairs. He is also allowed to include interest paid on borrowed money, taxes on_ his business property, and a reasonable allowance for wear and tear on his fixtures, wages, horses, delivery auto, or any machinery or other equipment which he owns and uses in the busi- ness. With the above data at hand, any small dealer may make the same com- putation as his big-town fellow mer- chant to figure the net income of the business. The procedure is as fol- lows: Add the inventory for the begin- ning of the year to the purchases for the year; from this sum subtract the inventory for the end of the year, and the balance is the cost of goods sold. Taking this cost from the gross sales fer the year he reaches a figure which is his gross operating profit for the year. From this gross profit he is al- lowed to deduct his selling expenses. The result is net profit, to which he should add any interest or other busi- ness income not included in his gross sales, and the result will be the amount which he will consider as his business net income. By pursuing the above method the shopkeeper eliminates consideration of his own salary or withdrawals from the business. If he made with- drawals from the business, whether daily, weekly, monthly, annually, or irregularly, in the form of cash or in goods for his home consumption, this amount must either be added back in- to the net income as computed by the method explained above or he should consider it as a salary withdrawn, and therefore taxable income. The point to be borne in mind is that Mr. Store- keeper is taxable on his entire net in- come, whether withdrawn or not. A merchant may withdrawn a considerable amount of money from and yet have actually suffered a net loss in his year’s trans- actions, his shelves having been de- pleted of their stocks. On the other hand, a million merchants are build- have his business ing up and extending their businesses, withdrawing only enough for living expenses. Their goods for sale, piled up at high purchase prices, may con- tain a goodly income earned during the year in the business done over the counter. Whether the earnings are put back into goods or are placed in the bank, or whether they are used to maintain the shopkeeper and his family or withdrawn by him for other purposes, the net result of the year’s business must be identified and con- sidered in its entirety when the in- oe When Is a Man Less Than a Man? When he makes a vow he fails to keep. When without sowing he would reap; When he would rather beg, borrow, or steal Than work to earn an honest meal; When he delights to stir up strife Or values honor less than life; When he insults a fallen foe, Or at a woman aims a blow. ~~. The State convention of the Michi- gan State Pharmaceutical Associa- tion will be held in Detroit June 14, 15 and 16. Ballots were sent out to the »members to vote on their choice of Detroit, Bay City or Mack- inac Island. The Detroit votes nearly equal both of the other two places. gins. Popular Fiction There are two seasons at which popular fiction is most salable; one is mid-summer, and the other is mid-winter. The Xmas trade in books just seems to whet the appetite for more good reading, and then the rush to the retail druggists and general merchants who handle the popular priced copyright fiction be- It is our general practise to place large orders immediately after Xmas for the best sellers. We did so this year and a large percentage of the books are already in. We suggest that you freshen up your line with a few leaders. Write us for lists and prices. Hazeltine & Perkins Drug Co. Grand Rapids, Michigan SR TSS TSE A ea Es oa January 26, 1921 MICHIGAN TRADESMAN 27 Some Facts About the California fruits of Natal S. A. where they sell Avocado. by the bushel like potatoes ‘do ae Wholesale Dru; Drug Price Current El Cajon, Calif., Jan. 18—Although town. it has been raining hard (the first) since last night, the sun came out an hour ago, and we scoured the orchard for avocados to send you. I sold the last marketable ones the first of the year. Since then we have been con- suming the culls which we left as fast as they dropped. We could not find a single fruit that was what I would like to send you, but I picked out three of the dozen that I’m taking a chance on reaching you before they are unfit. The two green ones are late Mexicans, kfown as Fuerta, a variety that was supposed for years to have been a hybrid—Guatemalan crossed with a Mexican—but last winter Mr. Popence, of the U. S. Ag- ricultural Department, pronounced it a true bred Mexican seedling. The parent tree is about twenty years old. This variety is one of the two Mexi- can types which have been approved by the committee appointed by the Avocado Growers Association to single out and eliminate all kinds that have the least defect for commercial purposes, retaining only those that Gah | pass) da. reaid mspection. ‘Ehis Fuerta has stood through ten years of discarding. But 1 do not like it as well as 1 do a dozen of their dis- cards. Its points are: Desirable size (8 to 12 oz.) the two I send you are half size culls—popular shade of green; comparatively small; _ tight seed, hangs on tree two or three months after maturing in early Janu- ary, stays hard and firm after pick- ing longer than any other thin skin. When ready for table it is_ soft enough to spread on hot toast like butter, and is said to contain a high percentage of butter fat—something like 20 per cent or more I think. The trees are fairly hardy and easily propagated, vigorous in growth, tall and slender. The dark purple sample is one of my favorites, but I can’t identify it except as a Mexican. The one I am sending is but one-third normal size. Most of these fruits weigh about nine or ten ounces, the largest going to twelve ounces. This sample will probably reach you too hard to eat for several days. The two green ones will, I think, be soft enough to eat by the time you get them, as they are fully ripe and just beginning to soften as I send them. Please don’t forget, they are culls that never find their way into the markets, and are not even a fair sample of poor fruits. We eat them because we sell the good ones to the ‘tans’ who come and pick them out. All we had were taken by people who knew of this orchard and who are willing to pay about 50 cents per pound, which is more than wholesalers would give this year. One of the abuses of this avocado market is the absurdly high price obtained at retail, because, I think, of the tend- ency to exaggerate and pull the leg or ihe tourist. \ dollar per pound for a California fruit sounds big and advertises the country. Being but a small supply, they get away with it. I have known of several whose curiosity got the best of them and they ordered at a restaurant a portion of Avocado, got a half of a 10 ounce fruit, a dressing similar to lettuce dressing, and two Pieces of hot toast. Bull, $3.50! Let me 20. to that same restaurant, and offer the same fruit for sale and 30 cents per pound is about the limit. 3ut those who have lived in the tropics are fond of them as a regular food, but 25 cents each or about 50 cents per pound is all they want to pay, but they will pay that and pay it cheerfully. I had for one customer an Ameri- can naval aviation officer. He had bought avocadoes in every tropical port in the world. He knew their name in every language where they were to be found. He told me he had paid as high as $3 each for a four pound fruit in Argentina and $1 for one pound of fruit in Frisco, down to 25 cents per hundred for 60 oz. native I am sorry I did not think to send you a little shipment of at least half of the seventeen varieties I have, but when they were .at their best I was busy sending the absent members of my family samples of Japanese Per- simmons, Guavas, Pomegranates, and other fruits unknown to them. When they come into season again, I will surely not forget. One of the games a California host plays is to take his guest to the club to lunch—and booze—and fill him up with stories about the Avocado indus- try. What a gold mine it is going to be, with trees that bear two or three thousand fruits a year, and sell to exclusive clubs and hotels for $1 to $3 each. (Some have.) Then at lunch order “Avocado Salad,” a three or four dollar dish. It invariably pro- duces the impression desired and in a way proves all the “Avocado Fairy Tales.” But here I am spoiling the story which I have promised your readers and which I am writing. I have com- pleted two sections of it, not as a serial but each paper treats as briefly as possible of four or five interesting phazes of the little known fruit. Each paper is of three pages, double spaced with short lines like these. About 200 words to page, or not over 700 to 800 words. Each paper complete in itself. [ have submitted the first to the De- partment of Agriculture — Avocado section—of the California University, for correction, in case of mis-state- ments, if any. They gave me a 100 per cent rating on it for accuracy. I told you I would write on what it costs to develop an avocado orchard, what it may do and what it does do. To me this is an interesting subject. For, as 1 have told members of the Avocado Association of California; I can’t see the gold many of them do, in this prospect. I can’t call it a mine. We can pan color, good color, too, but if we develop a market—and a market surely must be developed— what protection have we from the im- porters who are in a position to flood it with the wild fruit of the tropics: In Colombia, S. A., for instance, the trees are planted as shade trees for the protection of coffee plants. The fruit is a common food, but what will it be if New York will buy it at say one-third its present price per crate. Forty one-pound hard shelled fruits to a crate. $6, reduced to $2, and al- most any price above the transporta- tion cost would be a profit as a by- product to a coffee plantation! There were over 1,600 crates sent from Santa Matta Col. > AU to New York in 1920. They were valued at only a little over $4,000. This right in the face of high cargo rates, imperfect refrigeration service, and a shortage of shipping space. They sell locally in that market’ at 3 to 5c each: in New York at 50 to 60c each. Where would California come in raising them on $2,000 an acre land, with a $2 per crate freight rate? Talk about lemon losses! I think some of us would wish we had never heard of the Avo- cado, unless we unloaded the orchard onto some Eastern tenderfoot with more money and an avocado. taste, than he had brains! I will send you the first two or three papers and if you think them too long, or of no interest to Tradesman readers no harm will be done. I am writing them for fun and to help my- self to become better informed on this so-called coming industry. There is but little information on the subject— a few pamphlets and one or two old reference books. Little or nothing up to date. J. Elmer Pratt. —_—__>- > Boost! Boost and the world boosts with you, Knock and you're on the shelf, For the booster gets sick of the man who kicks And wishes he'd kick himself. Boost when the sun is shining, Boost when it starts to rain, If you happen to fall, don’t lie there and bawl, But get up and boost again. Prices quoted are nominal, based on market the day of issue. Acids Boric (Powd.) -~. 20@ 29 ze — i Aa ae ‘arbolic Sa OL 37 C itric . . (a 75 Muristie 4@ 6 INSUIG 10@ 15 Gxate 2. 55@ 60 SUID UEIG oo 4@ 6 Tartaric 63@ 70 Ammonia Water, 26 deg __ 10%@ 20 Water, 18 dee. _. 9@ 15 Water, 14 deg. _. 8@ 13 Carbonate _._.. 22@ 26 Chloride (Gran) _ 20@ 30 Balsams Conaipa {oo 90@1 20 Fir (Canada) -..2 50@2 75 Fir (Oregon) -._. 60@ 80 Peru _.... & UiGed 25 roe 1 50@1 80 Barks Cassia (ordinary) 45@ 650 Cassia (Saigon) 50@ 60 Sassafras (pw.70c) @ 65 Soap Cut (powd.) AeniicL Ge accion 30@ 35 Berries Cubeb . sees) 1 75@2 00 Peh 50@ 60 Juniper en 9@ 15 Prickly Ash ._ @ 30 Extracts hicorice 22. 60@ 65 Licorice powd. —_ @1 00 Flowers Arnica o.. 75@ 80 Chamomile (Ger.) 80@1 00 Chamomile Rom 40@ 45 Gums mcacla, Ist 60@ 65 ACACin, 2nd 55@ 60 Acacia, Sorts _.. 356@ 40 Acacia, powdered 45@ 50 Aloes (Barb Pow) 30@ 40 Aloes (Cape Pow) 30@ 35 Aloes (Soc Pow) 1 25@1 30 Asafoctida ______ 00@4 50 Pow. 5 00@5 50 Camohor 1 30@1 35 Guaie _ @1 25 Guaiac, powd’d 1 25@1 50 me oo @ 8 Kino, powdered @1i 00 Myrrh @1 40 Myrrh, Pow. __. @1 50 QOpolum _ 11 50@12 00 Opium, powd. 13 00@13 60 Opium, gran. _ 00@13 60 Shelage 2 1 25@1 50 Shellac Bleached 1 40@1 50 Tragacanth ~ 4 50@6 00 Tragacanth, pow. @4 00 Turpentine _.. 35@ 40 Insecticides AYECHIG 20 20@ 30 Blue Vitriol, bbl. @ 09 Blue Vitriol, less 10@ 15 Bordeaux Mix Dry 18@ 38 Hellebore, White powdered _____ 388@ 45 Insect Powder __ 75@1 05 Lead Arsenate Po. 27@ 60 Lime and Sulphur Oe 12 av Paris Green ____ 48@ 58 Ice Cream Arctic Ice Cream Co. Boke, Vania 1 26 Bulk, Chocolate 2 oo Bulk, Caramel _-_ 1 45 Bwik, Grape-Nut __... 1 35 Bulk, Strawberry ___. 1 35 Bulk, hutel Bruiti __ 1 35 Brick, Veni 2 40 Brick, Chocolate _.__ 1 40 Brick, Caramel 1 60 Brick, Strawberry ___ 1 60 Brick, Eutti Fruiti __ 1 60 Piper Ice Cream Co. Bulk, Vania i 25 Bulk, Chocolate _____ 1 30 Bulk, Caramel _..__ 30 Bulk, Grape-Nut _____ 1 30 Bulk, Strawberry ____ 1 35 Bulk, Tutti Fruiti 1 35 Briek, Vania _ 1 40 tae Chocolate __.. 1 60 Brick, Caramel) 1 60 Brick, Strawberry —. 1 60 Brick, Tutti Fruiti __ 1 60 Brick any combinat’n 1 60 Leaves OR @4 00 Buchu, powdered @é4 50 mage, Bulle 8. 67@ 70 Sage, 4 loose __ 220 78 Sage, powdered_. 55@ 60 Senna, Alex. ____1 40@1 50 senna, Tinn. ._.. 30@ $6 Senna, Tinn. pow oo 40 Uva Ural 8 20@ 25 Olls Al — ious tree _. 6 00@16 25 aineuda Bitte artificial _... 2 50@2 75 Almonds, Sweet, Tue 2. ne 1 75@2 00 Almonds, Sweet, imitation _..__.. 85@1 00 Amber, crude _. 3 00@3 25 Amber, rectified 3 vee 75 Anise 00 Bergamont --- 9 50 @9 75 Cajenms 2.00 1 50@1 75 Caste 3 75@4 00 Cantor 2. 1 60@1 75 Cedar Leaf ye 2 50@2 75 Citrosela _._... 1 25@1 60 Cloves 2 50@2 75 Cocoanut 40@ 50 Cod Liver 2 25@2 50 Croton 2.2... 2 25@2 50 Cotton Seed l 25@1 35 Cubebs 11 00@11 25 Migeron . 6 00@6 23 Eucalyptus -_.. 1 25@1 60 Hemlock, pure 2 00@2 25 Juniper Berries 4 50@4 75 Juniper Wood 2 50@2 75 Lard, extra ..... 1] G@i &% Lard, No. 1 .... 1 20@@% 40 Lavender Flow 12 00@12 25 Lavender Gar’n 1 75@2 00 Lemon . 2 00@2 25 Linseed B soile ad bbl. a S35 Linseed bld less 98@1 O8 Linseed raw, bbl. 1 86 Linseed raw less 96@1 06 Mustard, true oz. @2 75 Mustard, artifil, oz. @ 65 Neatsfoot ...... 1 30@1 50 Olive, pure -... 5 75@6 60 Olive, Malaga, vellow ....... 4 00@4 25 Olive, Malaga, green 2. 4 00@4 25 Orange, Sweet 6 50@6 75 Origanum, pure @2 50 Origanum, com’! 1 25@1 60 Pennyroyal _... 3 00@3 25 Peppermint _... 9 00@9 40 Rose, pure 20 00@24 00 Rosemary Flows 2 50@2 75 Sandalwood, E. i. 13 00@13 25 Sassafras, true 3 00@3 26 Sassafras, arti’l 1 25@1 60 Spearmint - 10 00@10 25 Sper (2... 2 75@3 00 eney oo, 11 50@11 76 Tar, USF 48@ 60 Turpentine, bbls. ( 79 Turpentine, less %$9@ 9 Wintergreen, we 12 00@12 25 Wintergreen, sweet biren _....... =~ COGS 26 Wintergreen art 1 05@1 30 Wormseed 5 50@5 75 Wormwood _. 20 00@20 25 Potassium Bicarbonate -... 55@ 60 Bichromate 47@ 655 Bromide ....._.. 75@ 80 Carbonate __.... G@ tv Chlorate, gran’r. 38@ 45 Chlorate, xtal or powd. aL nkornauneias 28@ 35 Cvanige _........ GO@ 66 Iodide _..... 2 aGaee Fe Permanganate S5@1 00 Prussiate, yellow 65@ 75 Prussiate, red. 1 10@1 20 Sulphate .... @ 75 Roots Alkanet i T5@ 8&8 Blood, powdered. 50@ 60 Cakinmus .... 35@1 00 Blecampane, pwd | 35@ 40 Gentian, powd. 27%@ 35 Ginger, African, powdered —__. 29@ 36 Ginger, Jamaica 50@ 656 Ginger, Jamaica, powdered ___- 50@ 55 Goldenseal, pow. 8 50@8 80 Ipecac, powd. -. 4 75@5 00 Licorice, powd. 35@ 40 Licorice, powd. 40@ 60 Orris, powdered 40@ 45 Poke, powdered 40@ 45 Raubearb ......... @1 50 Rhubarb, powd. @1 50 ose voce. powd. 30@ 35 Sarsaparilla, Hond. ground 1 25@1 40 Sarsaparilla Mexican, ground _...... @ 80 Sows 35@ 40 Squills, powdered 60@ 70 Tumeriec, powd. 25@ 30 Valerian, powd. @ 76 Seeds Anige 33@ 35 Anise, powdered 38@ 40 Bird, 6 922. 3@ 19 Canary ....0.. 7 10@_° 15 Caraway, Po. .30 22@ _ 256 Cardamon ..... 2 00@2 25 Celery, powd. .45 35@ 40 Coriander pow. .25 12@ 15 a 15@ 26 Fennel ___. 30@ 40 Pies 0s@ 13 Hiax, ground ..... 08@ 13 Foenugreek pow. 10@ 20 Hemp ..... 10@ 18 Lonela. 2... 2 50@2 75 Mustard, yellow 18@ 25 Mustard, black... 30@ 35 roopy (..... 30@ 40 eg ee 1 25@1 50 Mane 15@ 20 Sabadilla oe 35@ 40 Sunflower oa 7%@ Zz Worm American 45@ Worm Levant 2 0002 36 Tinctures AcCoote 20. @1 Aloes setae ila anita eben @l1 AraMe 24. @1 Asafoetida Hearse @3 Belladonna —._.- @1 Benzoin A @2 Benzoin Comp’d @3 ene oo @3 Cantharadies _.. ws Capsicum _....... @2 Cardamom 2... @1 Cardamon, Comp. @1 Catechu _..._... @1 Cmcnong __...... @2 Colchicum . @2 Cubebs SESE eK @3 Digttalie ........, @1 Gentian 0. @1 Gin r £2. & @2 G uaiac ee @2 Guaia¢ Ammon. @2 ledtne Ee @1 Iodine, Colorless 62 ron, cla. _.._. @l Kino ... @li See @2 Nux Vomica ___. @1 Opium 4 O3 Op m, Camp. wl Onlin, Deodorz'd w3 Rhubarh .......... @2 Paints Lead, I ne Lead, white dry Lit ad. white oil 3@l; Ochre, yellow bbl. @ Ochre, yellow less 24%@ rus 5@ Red Venet’n Am. 3@ Red Venet'n Am. 3%@ Red Venet'n Eng. 4@ Whiting, bbl. _.... @ Whiting 5%@ LHe ‘Prep. 4 75@4 Miscellaneous Acetanald ...... 80@ pee ee 16@ Alu powdered and jh ind atlisiien 2s Bismuth, Subni- trate 2. 3 75@4 Borax xtal or powde rea... 11%@ Cantharades, po 2 00@5 Canine ok S 22@2 Capeicun ....... ee Carmine ....... 7 50@8 Cy é —e oo Cloves - aaa Chalk Prepared 16@ Chioroform. .......... 53@ Chloral Hydrate 1 70@2 Cocaine 15 85@16 Cocoa aL r 60@ Corks, I less 40° Os Conperss _....... 3@ Copperas, Powd. 4@ Corrosive Sublm 2 01@2 Cream ‘Tartar 50u Cuttlebone .W—..._. i0@ De xtrine ane 9@ Powder 5 75@6 , All Nos. 10@ En mery, Powdered. 8@ Epsom Salts, bbls. @ Epsom Salts, less 4%@ > powdered — @3 Flake White 15@ Formaldehy rde, Ib. 25@ Gelating 2.0... 2 25@2 Glassware, less 50% Glassware, 10 00 40 full case 50. 10%. Glauber Salts, bbl. @03% Glauber Salts less 04@ 10 Glue, Brown -.... 21@30 Glue, Brown Grd. 19@ 26 Give, White .... 4 40 Glue, White Grd. 35 40 Glycerine cia aa 42 Boe 1 75@2 00 loging —_.... 5 70@5 90 lodoform ........ 7 00@7 30 Lead, Acetate _. 20@ 30 Lycopodium __.. 5 50@6 00 Meee) oo 75@ 80 Mace, ree 95@1 00 Menthol —_ 6 25@6 60 Morphine -... 48@12 73 Nux Vomica .... 30 Nux Vomica, pow. 26@ 35 Pepper black pow. 324 35 Pepper, White ..... 50 Pitch, Burgundy 18g 20 Quassia oe 12@ 15 Quinine —_._ 99@1 72 Roc} ielle Salts 42@ 45 Saccharine — .... @ 38 Salt retee. ., 20@ 30 Seidlits Mixture 40@ 45 Soap, green 5@ 30 Soap m Lott castile 22%4@ 25 Soap, white castile Cane oo @18 00 Soap, white castile less, per bar —... 00 Soda, Aga ........ 5@ 10 Soda ene ug 10 seda, Sal __...... 5 Spirits Camphor ._ ou 50 Sulphur, roll * me 10 Sulphur, Subl. a7 10 Tamarinds ...... 25@ 30 Tartar Emetic 1 03@1 10 Turpentine, Ven. 50@6 00 Vanilla Ex. pure 1 50@2 00 Witch Hazel -. 1 60@2 16 Zinc Sulphate .. 10@ 16 28 ing, and are intended to be correct at time of going to press. MICHIGAN TRADESMAN GROCERY PRICE CURRENT These quotations are carefully corrected weekly, within six hours of mail- Prices, however, are liable to change at any time, and country merchants will have their orders filled at market prices at date of purchase. ADVANCED DECLINED AMMONIA Arctic Brand 12 oz., 2 doz. in carton, per doz. $1 Moore’s Household Brand 12 oz., 2 doz. to case 2 70 AXLE GREASE 25 lb. pails, per doz. 27 10 BLUING Jennings’ Condensed Pearl Small, 3 doz. box ---. 2 55 Large, 2 doz. box —_.__ 3 70 BREAKFAST FOODS Cracked Wheat, 24-2 4 85 Cream of Wheat ---- 9 00 Grape-Nutw _____.._.__ 3 80 Pillsbury’s Best Cer’l 3 10 Quaker Puffed Rice-. 5 60 Quaker Puffed Wheat 4 30 Quaker Brfst Biscuit 1 90 Quaker Corn Flakes 3 70 Ralston Purina -----. 4 00 Ralston Branzos ---- 3 00 Ralston Food, large -- 4 10 Ralston Food, small -- 3 20 Saxon Wheat Food -- 3 60 Shred Wheat Biscuit 4 90 Kellogg’s Brands Toasted Corn Flakes 4 10 Toasted Corn Flakes individual .—_......__. 00 res 410 Wises 2 2 00 inioxet 2 60 Krumble Bran, 12s -~ 2 25 BROOMS Stanard Parlor 23 lb. 5 75 Fancy Parlor, 23 Ib. 8 00 Ex. Fancy Parlor 25 ib. 9 50 Ex. Fey, Parlor 26 Ib. 10 00 BRUSHES Scrub Solid Back, 8 in. ---- 1 60 Solid Back, 11 in. --- 1 76 Pointed En Bate 1 26 Stove Me 4 110 wo eS 1 35 Shoe we. 1 i. oo. 2 1 25 No. 8 = 2 00 BUTTER COLOR Dandelion, 25c size -_ 2 80 Perfection, per doz. .. 1 75 CANDLES Parafine, 6s ..__._._ 17 Paratiine, 128 —...__._.... 17% Were _....__.....— 60 eS 3 “ Standards ----@1 50 No. 1) @5 25 Biackberries 3 lb, Standards ..... Mo, 2... @5 26 Beans—Baked Brown Beauty, No. 2 : 35 Campbell, No. 2 —... i 30 Fremont, No. 2 ..-.. 1 33 Van Camp, No. ¥% -- 70 Van Camp, small ---- 1 10 Van Camp, medium-_-. 1 40 Beans—Canned Red Kidney oe Vas Lima Red Clam Bouillon Burnham's 7 oz. Corn Standard _._.._ 1 10@1 75 Country Gentmn : oon: 90 Maine 2 25 Hominy Van: Canip 1 40 Lobster in ib; Star 3 00 a6 ib, Star ----. 5 50 fib Saar 10 50 Mackerel Mustard, 1 ib, _...__ 80 Mustard, 2 ib. —__.__ 2 80 Soused, 1% ib. 1 60 Soused, 2 ib. _.._._- 2 75 Mushrooms Choice, 1s, per can 70 Hotels, 1s, per can. 60 ii 76 Sur tte 95 Plums California, No. 2 ---- 3 00 Pears in Syrup Michigan ....0 4 50 California, No. 2 ---. 4 60 Peas Marrowfat --.. 1 35@1 90 Early June —--. 1 35@1 90 Karly June sifd 2 25@2 40 Peaches California, No. 7 -- 5 00 California, No. 1 2 253 75 Michigan, No. 2 2 Pie, gallons -_ 10 s0@16 00 Pineapple | Grated, No. 2 --3 75@4 00 Sliced, No. 2%, Ex- wa ow 75 Pumpkin Van Camp, No. 3 ...- 1 60 Van Camp, No. 10 --_ 4 50 Lake Shore, No. 3 .-. 1 46 Vesper, No. 1) _..._ 3 90 Salmon Ww arren’s % lb. Flat 3 00 Warren’s 1 lb. Flat -. 4 85 Red Alaska 3 Med. Red Alaska 3 00@3 50 Pink Alaska -.. 1 90@z 25 Sardines Domestic, 4s -- 5 50@6 00 Domestic, 4s -- 6 2087 50 Domestic, %s -. 5 60@7 09 California Soused ---- 2 00 California Mustard —-. 2 00 California Tomato .. 2 00 Sauerkraut Hackmuth, No. 3 ~---- 1 50 Silver Fleece, No. 3 1 60 Shrimps Dunbar, is doz. ——.. 2 45 Dunbar, 1%s doz. ---. 5 00 Strawberries Standard, No. 2 ~---.. 3 75 Rancy, No. Z 5 50 Tomatoes SSE eal 95@1 40 e 5 1 “ee 2i No. 10 CATSUP Snider's 8 oz. -..... 2 20 Snider’s 16 oz. ~----- 3 86 Royal Red, 10 oz. ---- 1 35 Royal Red, Ting _.... 8 00 CHEESE ee 29 Wisconsin Flats ~---... 30 Longohnr - 29 New Tor 30 Michigan Full Cream 25 CHEWING GUM Adams Black Jack ---- 65 Adams Bloodberry ---- 65 Adams Calif. Fruit —. 65 Adams Chiclets .__... 75 Adams Sen Sen -.---_- 65 Atams Yucatan —..... 65 Americ an Flag Spruce_ 65 Be iemans Pepsin —.._ 65 Paecnot 70 Doublemint .... 65 Sey Mise Uo 65 Spearmint, Wrigleys ~~. 65 eno) 60 CHOCOLATE Walter Baker & Co. Caraca® 4 48 Premium, 46 —......... 44 Premium, 48 .... 47 Premium, “48 44 Premium, 4s ........... 44 CIGARS Worden Grocer Co. Brands Harvester Line Trotters, 100s. _*..=_ 57 00 Record Breakers (Tins). 50s —-____.._ 75 00 Delmonico, 50s - 75 00 Pacemaker, 50s 75 00 Panatella, 50s - 75 00 Favorita Club, 50s —- 95 00 After Dinner, 50s —_ 95 00 Favorita Extra, 50s_ 97 50 Epicure, 50s _____ 112 50 Presidents, | 50s ess 4 00 Governor, 25s —.__-_130 00 Soberanos, ‘50s _---. 175 00 The La Azora Line. Opera (wood), 50s_- 57 00 Opera (tin), 258 —__ 57 00 Washington, 50s —-- 75 00 eee 50s 7S 08 Capinet, O16 ........ 95 00 j erfecto Grande, 50s 97 50 Pat, os 97 50 Imperials, 258... 115 00 Royal Lancer Line Favyorita, 00s _.._._ 75 00 Imperiales, 50s -_--_- 95 00 Magnificos, 50s ----_ 112 50 Sanchez & Haya Line Clear Havana Cigars made in Tampa, Fla. Diplomaticos, 50s —_112 50 Reina Fina (tin) 50s 7 00 (psa, 90s oo 127 00 National, d0s 2... 130 00 Original Queens, 50s 153 00 Worden Special, (Exceptionals) 50s 185 00 Ignacia Haya Extra Fancy Clear Havana Made in Tampa, Fla. Delicades, 50s ---.__ 120 00 Primeros, 50s —__._._ 140 00 Oucens, Zos 22 2.8 180 00 Perfecto, 255 2.0 185 00 Garcia & Vega—Clear Havana New Panatella, 100s 60 00 Starlight Bros. La Rose De Paris _e Caballeros, 50s ___... 0 00 Rousé, 50s 110 00 ees Club, 25s ae 00 Paimas, 258 22-2 5 00 Rosenthas Bros. R. B. Londres, 50s, Tissue Wrapped -. 60 00 R. B. Invincible, 60s, Foil Wrapped ---. 75 00 Frank P. Lewis Brands Lewis Single Binder, 50s, (5 in foil) ~~. 58 00 Union Made Brands El Overture, 50s, foil 75 00 Manila 10c ia Yebana, 25s _._- 70 00 Our Nickel Brands Mistoe, 100s —....._. 35 00 Lioba, 100s __.._.__ _— 35 00 El Dependo, 100s --.. 35 00 Samo, 508 ......... — 85 00 Other Brands Throw Outs, 100s —. 50 00 Boston Straights, 50s 55 00 Trans Michigan, 50s 57 00 Court Royals (tin) 25s 57 00 Court Royal (wood) BUR ee 57 00 Knickerbocker, 50s_. 58 00 voOGuCIS, 508 __._..- 58 80 3, 4g) SUS 58 00 Hemmeter Cham- Pioes. 50s 22 60 00 Templar Perfecto, 50s fa eee ee eh 110 00 CLOTHES LINE Henin, 50 % 2s 3 25 Twisted Cotton, 50 ft. : 25 Twisted Cotton, 60 ft. oe Braided, 50. ft. 3. 40 Sash Cord -...-- 2 60@3 "8 COCOA Bakers is =. 52 Bakers 4s 22. 48 Bunte, 15¢c size ——---.. 55 Bunte, 4 ib. —-- 50 Bunte. 1401p, 2. 48 Cleveland 2... 41 Colonial, 48 =... 35 Chionial, (466 2. 3 %S Droste’s Dutch, 1 Ib._. 9 00 Droste’s Dutch, % Ib. 4 75 Droste’s Dutch, % Ib. 2 oe Hops 2.2 Hersheys, 45. —----._---— i Herseys, %s - 40 mugier 36 Lowney, %%s _ 48 Lowney, “Ss —--—— 47 Lowney, 4s -——._-....._ 46 Lowney, 5 lb. cans ---. 31 Van Houten, %sS ------ 12 Van Houten, 48 —--... 18 Van Houten, %s ---—--- 36 Van Houten, is .-_.--- 65 Wana 2 36 Welbn oS 33 Wilbur, 48 — 2 33 Wilbur, We 33 COCOANUT %s, 5 lb. case Dunham 50 148, 5 lb. case —.-_--__- 48 Y%s & Ws, 15 Ib. case 49 6 and 12c pkg. in pails 4 75 Bulk, barrels 30 48 2 oz. pkgs., per case 4 15 48 4 oz. pkgs., per case 7 00 COFFEE oer Rio 2 13 Santos 2200. ne Maracaibo .—----_-.____ Mexmcan 2. 38 Guatemeaia 2. 26 Save ee 46 Borcota 2 26 Peaberry 2... 24 Package Coffee New York Basis Arbuckic 20002. 23 00 McLaughlin’s XXXX McLaughlin’s XXXX pack- age coffee is sold to on ers only. Mail all orders direct to W. F. McLaugh- lin & Co., Chicago. Coffee Extracts MN. Y: per: 100 10% Frank’s 250 packages 14 50 Hummel’s 50 1 lb. -- 10% CONDENSED MILK aris, 4 doz, .-____ 12 65 ieader, 4 doz. =. 10 50 EVAPORATED MILK Carnation, Tall, 4 doz. 6 65 Carnation, Baby, 8 dz. ; 00 Pet Tat 2 60 Pet Baby 2 4 50 Van Cann Tall . 6 .b0 Van Camp, Baby ---- 4 50 Dundee, Tall, doz. ~- 6 60 Dundee, Baby, 8 doz. 6 00 Silver Cow, Baby ~--- 4 45 Silver Cow, Tall =... 6 60 MILK COMPOUND Hebe, Tall, 4 doz. ---. 4 50 Hebe, Baby, 8 doz. -. 4 40 Carolene, Tall, 4 doz. 4 26 CONFECTIONERY Stick Candy Pails Horenpand 21 Siandara 2. 21 Case Boston Sugar Stick. 30 Mixed Candy Pails Broken .. ome BS Cut tat) —- Be Grocers: 22 14 Kindergarten —_._... 25 eager oo 22 Century Creams --.. 23 RO 17 French Creams ------ 23 Specialties Paiis Auto Kisses (baskets) 26 Bonnie Butter Bites... 32 Butter Cream Corn —. 30 Caramel Bon Bons -. 35 Caramel Croquettes -. 28 Cocoanut W es _... 28 Coffy Totty 35 Fudge, Walnut ------ 30 Fudge, Walnut Choc. 30 Iced Orange Jellies ~. 26 Italian Bon Bons -... 24 AA Licorice Drops 5 ib hex 2 00 Manchus 26 Nut Butter Puffs .... 28 Snow Flake Fudge —. 27 Chocolate Pails Assorted Choc. ---..- 29 Champion oo. 24 Honeysuckle Chips -. 39 Klondike Chocolates. 36 BORDON oo 36 Nibble Sticks, box 2 25 Nut Waters 2200 36 Ocoro Choc. Caramels 35 Peanut Clusters Quintette 2 5 Victoria Caramels —.-. 31 Gum Drops Champion Raspberry -- Favorite Superior oe Orange Jellies ~-_----- 24 Lozenges A A Pep. Lozenges ~-. 20 A A Pink Lozenges. 20 A A Choc. Lozenges_ 20 Motto Lozenges ------ 23 Motto Hearts 2. 23 Hard Goods Lemon Drops —___.._ 24 O. F. Horehound Drps 24 Anise Squares -----. 24 mock Candy 32 Peanut Squares -.--.- 22 Pop Corn Goods Cracker-Jack Prize -. 7 00 Checkers Prize —----- 7 40 Cough Drops oxes Tutnam Menthol --..-. 2 26 Smith Bros: ..- 2.00 Putnam Men. Hore Hound ooo 1 80 CRISCO 6s, 24s and i2s —_--.— Hn 6 1b. 2 19% COUPON BOOKS 50 Economic grade __ 100 Economic grade 500 Economic grade 20 00 1,000 Economic grade 37 50 Where 1,000 books are ordered at a time, special- ly printed front cover is furnished without charge. 2 50 4 50 CREAM OF TARTAR 6 1p; boxes: 2 65 6 4D. POROS . 2 66 DRIED FRUITS Apples Evap’d, Choice, blk... 12% Apricots Evaporated, Choice ~-.. 30 Evaporated, Fancy ---. 35 Citron 20 10. Dox 2 52 Currants Packages, 14 oz. ---- 20 Boxes, Bulk, per lb. 21 Peaches Evap. Choice, Unpeeled 24 Evap. Fancy, Unpeeled 26 Evap. Fancy, Peeled -. 28 Peel Lemon, American ~~... 32 Orange, American ---. 33 Ralsins Fancy S’ded, 1 lb. pkg. 27 Thompson Seedless, i ORES 2 Thompson Seedless, Dak: Soo 2 26 California Prunes 80-90 25 lb. boxes 70-80 25 lb. boxes 3 60-70 25 lb. boxes ~-.@1d 50-60 25 Ib. boxes --- 40-50 25 lb. boxes ~ 30-40 25 lb. boxes ~--@24 FARINACEOUS GOODS Beans Med. Hand Picked -. 5% California Limas -.-. 10 Brown, Holland Farina 25 1 lb. packages --.. 2 80 Bulk, per 100 lbs. ~--. Hominy Pearl, 100 lb. sack —. 5 25 Macai oni Domestic, 10 lb. box 1 20 Domestic, brkn bbls. 8% Skinner’s 24s, case 1 37% Golden Age, 2 doz. 1 90 Fould’s, 2 doz., 8 oz. 2 00 Pearl Barley hester 2 5 75 Peas Seoten. tb. J3. 3. 4% Bout, i. 7% Sago Hast india: 22 9 Tapioca Pearl, 100 lb. sacks -. 8% Minute, 8 oz., 3 doz. 4 05 Dromedary Instant, 3 doz., per case ..... 2 70 January 26, 1921 FISHING TACKLE Cotton Lines No. 2, 15: feeb 22 1 45 NO. 3, 15 feet 2.20. 1 70 No. 4, 15 feet 22. 1 85 No: 0,-15 feet oe 2 15 INO: 6, 15) feet. 22 2 45 Linen Lines Small, per 100 yards 6 65 Medium, per 100 yards 7 25 Large, per 100 yards 9 00 Floats No. 14%, per eross _- 1 60 INO. 2; per eross 22. 1:75 No; 246, per pross = 2 25 Hooks—Kirby Size 1-12, per 1,000 __ 84 Size 1-0, per 1,000 -. 96 Size, 2-0, per 1,000 .. 1-15 Size, 3-0, per 1,000 - 1 32 Size 4-0, per 1,000 __ 1 65 Size 5-0, per 1,000 _. 1 95 Sinkers No. 1, per gross 65 No. 2, per gross -— 72 No. 3, per gross 85 No. 4; per gross =. 116 INO, 5, Der wross 2. 1 45 No. 6, per eross 2... 1 85 No. 7, per Bross 2 30 No: 8, per gross -—___ 3 35 INO: 9; per Sross 2. 4 65 FLAVORING EXTRACTS Jennings Pure Vanilla Turpeneless Pure Lemon Per Doz. 7 Dram 20 Cent __-___ 1% Ounce, 25 Cent .. 2 Ounce, 37 Cent _._ 2% Ounce, 40 Cent —_ 2% Ounce, 45 Cent —_ 4 Ounce, 65 Cent —_.-. 8 Ounce; $1.00 -. 7 Dram, 20 Assorted_. 1% Ounce, 25 Assorted Ror OO Gs Co Go BO et or oS Van Duzer Vanilla, Lemon, Strawberry, Raspberry, Pineapple, Peach, Coffee, Peppermint & Wintergreen Almond, 1 ounce in cartons —. 2 00 2 ounce in cartons —. 3 50 4 ounce in cartons —. 6 75 S ounce ooo 13 20 Pints, oo 26 4¢ OUI 51 00 Gadions, @ach 2... is.. 16 00 FLOUR AND FEED Valley City Milling Co. Lily White, % Paper sack i Harvest Queen 24%s 11 00 Graham 25 lb. per cwt 4 90 Golden Granulated Meal, 25 lbs., per cwt. --. 2 9U Rowena Pancake Com- pound, 5 lb. sack —. 5 50 Buckwheat Compound, 5 lb. sack 5 95 ee Watson Higgins Milling Co. New Perfection, %s 11 00 Meal Gr. Grain M. Co. Bolted) 222.022 3 80 Golden Granulated -. 4 00 Wheat NG. 1 Red oe 1 80 No. £ White 2 1 78 Oats Michigan Carlots ~---.. 65 Less than Carlots ---.. 60 Corn Carlots 2 &5 Less than Carlots --.. 90 Hay Carlote coo 36 00 Less than Carlots —~. 30 00 Feed Street Car Feed ~-_. 36 00 No. 1 Corn & Oat Fd 36 00 Cracked Corn 36 Coarse Corn Meal -. 36 00 FRUIT JARS pts., per gro. 9 00 qts., per gro. 10 00 Mason, % gal., gross 14 25 Mason, can tops, gro. 2 85 Ideal Glass Top, pts. 10 00 Ideal Glass Top, qts. 12 00 Ideal Glass Top, % Mason, Mason, gallon 2 16 00 GELATINE Cox’s 1 doz. large .-. 1 45 Cox’s 1 doz. small _.. 90 Jello-O, 3 doz. =... 3 45 Knox’s Sparkling, doz. 2 25 Knox’s Acidu’d, doz. ; 25 Minute, 3 doz... 95 INGISON' So 1 50 Oxford | ee 15 Plymouth Rock, Phos. 1 65 Plymouth Rock, Plain 1 386 Waukesha 1 60 eee ne oe ee oe a ae qe VIS ee Se eae January 26, 1921 MICHIGAN TRADESMAN 29 HIDES AND PELTS Hides Green: No. 1) 22. 07 Green; No. 2 22... 06 Cured. No, 1 oso 09 Cured. No. 20.20 08 Calfskin, green, No. 1 09 Calfskin, green, No 2 07% Calfskin, cured, No. 1 11 Calfskin, cured, No. 2 09% Fiorse. INQ.) 4: ooo 3 00 Horse, ING. 2 2.2. 2 00 Oid: Wool .o 25@ 50 Bamps 20 25@ 60 Bhearlings 2. 25@ 50 Tallow Prime ooo @ 5 10. 4 @ 4 INO, 2 @ 3 Wool Unwashed, medium @15 Unwashed, rejects.£. @10 Bing Qe @15 Market dull and neglected. Raw Furs Skunk 3 eo 00@1 00@50 Raccoon —~. 3 50@2 50@1 50 Mink ____ 7 00@5 00@3 00 Muskrats -. 75@50@25@05 Above prices on prime skins. HONEY Airline, No, 10... 4 00 Airline; No. 16 .. 5 60 Airline, INO. 20. ooo 8 25 HORSE RADISH Per dog, 2s JELLY Pure, per pail, 30 lb. 4 50 JELLY GLASSES 8 0Z., per doz. MAPLEINE 1 oz. bottles, per doz. 1 75 2 oz. bottles, per doz. 3 00 4 oz. bottles, per doz. 5 50 8 oz. bottles, per doz. 10 50 Pints, per doz. = 18 00 Quarts, per doz. ___. 33 00 % Gallons, per doz. 5 25 Gallons, per doz. 00 MINCE MEAT None Such, 3 doz. case fOr 2 5 60 Quaker, 3 doz. case TOP ee 15 MOLASSES New Orleans Fancy Open Kettle ____ 95 Choice SOOG 2 Stock Half barrels 5c extra NUTS—Whole Almonds, Terragona 25 Brazils, large washed 31 Bancy Mixed (200. 24 Filberts, Barcelona __ 32 Peanuts, Virgina raw 11 Peanuts, Virginia, POSStOG 92 13 Peanuts, Spanish ___ 25 Walnuts, California __ 29 Walnuts, Naples _.__ 25 Shelled Almonds) 0 55 Peanuts, Spanish, 10 th bee 75 Peanuts, spaniel 100° im. Bol 25 Peanuts, aoe 200° TD. DDI. 24% Pecans 2 95 Walnuts 200 55 OLIVES Bulk, 3 gal. kegs, each 6 50 bulk, 5 gal. kegs each 10 450 Stuffed, 334 oz. _.____ 2 25 Simmea, 9 OZ, 4 50 Pitted (not stutted) ES OZ ee 3 00 Manzanilla, 8 oz. ____\1 45 Pugen. 10 62. 2 2 00 Lumen, 16 e270. 3 25 Queen, Mammoth, 19 See ee 50 Queen, Mammoth, 28 SES ea 75 Olive Chow, 2 doz. cs. per doz. 2. 2 50 PEANUT BUTTER 24 1. Tb. pails See Ae 2 1D. Dalls | 5 Ib. pails, 6 in crate QO 1b. pats. 2 10 1D, Yate 2. 25 tb, to Se 50 ae tin PETROLEUM Poors Iron Barrels Perfection __._. toc 166 Red Crown Gasoline 26.8 Gas Machine Gasoline 42 Yo NM. -& ©. Naphtha 2) Capitol Cylinder, Iron Bbls. Atlantic Red Engine, Irom Bbis, Winter Black, Iron ee Polarine, Iron Bbls.__ ane PICKLES Medium Barrel, 1,200 count —. 18 00 Half bbls., 600 count 10 00 5 ealion Kees 9. = ss £5 Small Barrels 22208 28 00 Fait parrels |. § | 12 86 ® gation kegs 2. 4 25 Gherkins arvels 2 28 00 Halt barrels 15 00 b gation keps ..... 5 00 : Sweet Small Barres 20 30 00 Half barrels 10 3) 16 00 & fallon kers | 6 50 PIPES Cob, 3 doz. in box _. 1 25 PLAYING CARDS No. 90 Steamboat —... 2 75 No. 808, Bicycle —... 4 60 Pickett 00 3 50 POTASH Babbitt's, 2 doz. .... 2 t6 PROVISIONS Barreled Pork Clear Back —. 34 00@35 00 Short Cut Clear 28 00@30 00 Clear Family 40 00@42 00 Dry Salt Meats S P Bellies -_ 26 00@28 00 Lard 80 Ib. tubs —...advance % Pure in tierces 16 @16% Compound Lard 12 @12% 69 lb. tubs __-_-advance 50 lb. tubs -._._-advance % 20 lb. pails _-__-.advance % 10 1b. pails _...advance % 5 tb. pails __._advance 1 s Ib. pails ___-advance 1 Smoked Meats Hams, 14-16 lb. 24 @26 Hams, 16-18 lb. 22 @24 Hams, 18-20 ib. 20 @ 22 Ham, dried beef sets 38 @39 California Hams 17 @18 Picnic Boiled Fiams —.... S @36 Boiled Hams .. 38 @40 Minced Hams __ 18 @20 Bacon 2 24 @ 40 Sausages Boiena 18 Dee 12 Pranntort: 20. 19 Pore 22000 20@22 Weal oo ry Tonene = il TFieadcheese -...___ 14 Beef Boneless ---. 24 00@26 00 Rump, new ~~ 25 00@28 00 Pig’s Feet Pe POIs. 2 15 i bbls, 65 IDS) oS 46 6 POIs. 2252005 1U 00 1 bo ee 17 50 Canned Meats Red Crown Brand Corned Beef, 24 1s ~. 4 05 Roast Beef, 24 1s ---. 4 05 Veal Loaf, 48 %s ---- 1 80 Vienna Style Sausage, Ae Te 1 50 Virginies, 24 Is ___-_- 3 45 Potted Meat, 48 %-- 170 Potted Meat, 48 %4s__ 1 15 Hamburger Steak and CQnions. 48 4s .... 1 80 Corned Beef Hash, Ae: toe 1 80 Cooked Lunch Tongue, C4 06S 4 00 Cooked Ox Tongues, 12 oe 22 90 Chili Con Carne, 48 1s 1 75 Sliced Bacon, medium 4 00 Sliced Bacon, large_- 6 30 Sliced Beef, 2% oz._- 25 Sliced Beef, 5 oz. - Mince Meat Condensed No. 1 car. 2 00 Condensed Bakers brick 3 Moist in glass .__._... 8 00 Tripe Kits, 16 Ibs. 2 90 % Dbis., 40 ths... F 66 % bbis., 80 tbs. _... g Ge Casings Hogs, per ib. @65 Beef, round set _... 19@20 3eef, middles, set_. 50@60 Sheep, a skein 1 5@2- 00 Uncolored Oleomargarine ood Dany 28@29 Country Rolls _._ 30@31 RICE Fancy Head __.__._10@11 Blue Fose lhl Broken 0) ge ROLLED OATS Monarch, bbia. . 00 Rolled Avena, c Steel Cut, 100 rs er 4 00 Monarch, 90 lb. sacks 3 Quaker, 18 Regular __ 2 26 Quaker, 20 Family 5 SALAD DRESSING Columbia, % pints __ 2 25 Columbia, } pint _.. 4 Durkee’s large, 1 doz. 7 Durkee’s med., 2 doz. 7 Durkee’s Picnic, 2 dz. 3 50 2 1 Snider’s large, 1 doz. 40 Snider’s small, 2 doz. 1 45 SALERATUS Packed 60 lbs. in box Arm and Hammer --. 3 75 Wyandotte, 100 %s __ 3 00 SAL SODA Granulated, bbls. ____ 2 50 Granulated, 100 lbs es 2 75 Granulated, 36 2% Ib. packages SALT Solar Rock OG Ib. sacka 1B Common Granulated, Fine ____ 3 00 Medium, Bing U7 3 35 FREE RUNNIN® iTPQURS Ne Per case, 24 2 Ibs. .. 2 40 Five case jets — 2 30 SALT FISH Cod Miadies 2.220 Tahiets, 1. ib, —. 30@32 Tablets, % ib. -_.__... 2 00 Wood boxes 22. Holland Herring Standards, bbis. ..._ 14 x. fe So 15 Standards, kegs -_._ Mo Rees oo 1 Herring K EK K, Norway —- ” Rib. patie oo : Cut. Enmen i 10 Scaled, per box —.... 20 Boned, 10 lb. boxes ~_ 24 Trout No. 1. 100 ths. 2 12 No. 1, 40 ibs. —_-_- mo. 1 10 ins. ._.._... We. fF 2 ljhs. Mackerel! Mess 100 Yba. _...._ 26 00 Mess, 50 Ibe. ..______ 13 50 Mess. 10 Ibs. ....__ 3 00 Mess, § ths: -_....__ 2 85 Wo. t, 100 Ibs. 25 00 No. I, 50 tbs. -...._ 13 00 No. 1, 10 Ibs. 2.2L. 2 85 Lake Herring % bbl, 100 hs: _- 7 50 SEEDS AWite 20 23 Canary, Smyrna. .__... 10 Cardomon, Malabar 1 70 Celery: oo 25 Hemp, Russian .... 09 Mixed Bird (2.0.00 134% Mustard, yellow ----. 16 Popes 2 22 ape _..... 18 SHOE BLACKING Handy Box, large 3 dz. : " Handy Box, small ___ Bixby’s Royal Polish 1 35 Miller's Crown Polish 90 SNUFF Swedish Rapee 10c 8 for 64 Swedish Rapee, 1 lb gls 85 Norkoping, 10c 8 for _. 64 Norkoping, 1 lb, glass _. 85 Copenhagen, 10c, 8 for 64 Copenhagen, 1 lb. glass 85 SOAP James S. Kirk & Company American Family, 100 7 15 Jap Rose, 50 cakes .. 4 65 Kirk’s White Flake —-_. 6 35 Proctor & Gamble. 5 box lots, eG Ivory, 100 6 of. Ivory Soap Flks., 100s 3 00 Ivory Soap Flks., 50s 4 60 Lenox, 120 cakes _... 4 70 P. & G. White Naptha 106 cakes 6 40 Star, 100 No. 11 cakes 6 40 Star Nap. Pwdr. 84s ~ 3 35 Star Nap. Pwdr., 24s — 6 65 Lautz Bros. & Co. Acme, 100 cakes -... 6 75 Big Master, 100 blocks 8 00 Climax, 1008 6 00 Climax, 120s Queen White, 80 cakes 6 0 Oak Leaf, 100 cakes 6 7 Queen Anne, 100 cakes 6 7 Lautz Naphtha, 100s 8 0 Tradesman Company Black Hawk, one box 4 50 Black Hawk, fixe bxs 4 25 Black Hawk, ten bxs 4 00 Box contains 72 cakes. It is a most remarkable dirt and grease remover, with- out injury to the skin. Scouring Powders Sapolio, gross lots -_ 12 5 Sapolio, half gro. lots 6 30 Sapolio, single boxes 3 15 Sapoullio, hand ......_. 3 15 Queen Anne, 60 cans 3 60 Snow Maid, 60 cans —_ 3 60 Washing Powders Snow Boy, 100 Se ..._ 4 10 Snow Boy, 60 14 oz. 4 20 Snow Boy, 24 pkgs. 6 00 Snow Boy, 20 pkgs. 7 00 Soap Powders Johnson's Fine, 48 2 Johnson's XXX 100 __ Lautz Naphtha, 60s —_ Nine OG Clock _...._. Oak Leaf, 100 pkgs. Old Dutch Cleanser Queen Anne, 60 pkgs. Rub-No-More —...... CLEANSERS. ITCHEN LENZER Cli & Am OOOO y on o 80 can cases, $4.80 per case SODA Ee Carb, Kees _....- 4 SPICES Whole Spices Allspice, Jamaica ---. @18 Cloves, Zanzibar ---- @50 Cassia, Canton @22 Cassia, 5c pkg., doz. @40 Ginger, African ----- 15 Ginger, Cochin __.._. 20 Mace, Fenang __.__- @75 Mixed. No. Tt ........ @17 Mixea, No. 2 ... @16 Mixed, 5c pkgs., doz. @45 Nutmegs, TU-5 @42 Nutmegs, 105-110 -__- @38 Pepper, Black _....-.. @21 Pepper, White —___. @40 Pepper, Cayenne ____- @22 Paprika, Hungarian Pure Ground in Bulk Allspice, Jamaica --. @20 Cloves, Zanzibar ---. @55 Cassia, Canton ._... @34 Ginger, African .....- @29 Mustare 220 @42 Mace, Penang —__.... @85 VORIOGH SH oo @34 Fepper, Black _...... @25 Pepper, White —..... @45 Pepper, Cayenne -... @32 Paprika, Hungarian... @60 Seasoning Chill Powder, 15e ..... 1 35 Celery Salt, g on. .... meee 2 Of. ........ Onion Satt ...... 1 35 Garnc om Frornelty, 24 oz. ....... 3 35 Kitchen Bouquet —... 3 25 Laurel Leaves ...... 20 Maridram, I oz, _.._.. 90 wavory, | of. _.. 90 ‘evine, 1 Of. 3... 90 ‘Tumeric, 24% oz. .... $0 STARCH Corn Kingsford, 40 Ibs. _.__ 11% Muzzy, 48 1 Ib. pkgs. 9% : Powde red, barrels 7 Argo, 48 1 lb. pkgs. .. 3 75 Kingsford Silver Gloss, 40 1 Ib. 11% Gloss Argo, 48 1 lb. pkgs.__ 3 75 Argo, 12 3 Ib. pres. ... J 04 Argo, § & Ib. pkgs. _... 3 40 Silver Gloss, 16 3 Ibs. 11% Silver Gloss, 12 6 Ibs. 11% Muzzy 45 I Ib. packages _... 9% 16 3 lb. packages ~ 9% 12 6 lb. packages ___. 9% ou iy DOSGS 7% SYRUPS Corn Marre . 75 Half Barrels __.. oa ae Blue Karo, No. 14, a4 G02. _. . 2 80 Blue Karo, "No. 2%, 2 doz. wae © OO Blue Karo, No. 5. 1 dz. 4 16 Blue Karo, No. 10 mm COe 3 95 Red Karo, No. 1%, 2 CO 8 Ae Red Karo, No. 2%, 2 an, saa ee lilo 4 85 Red Kero, No. 5, 2 dz. 4 65 Red Karo, No. 10, &% Con, 2 4 45 Pure Cane ran. Good . iliac ube iach Choice ous Sc ciisagl aol ceased TABLE SAUCES Lea & Pe rrin, large ... 5 75 i< a & Perrin, small _. 3 35 epper .~ ee cae Re yal Mint =. g fe [“Onanee 2. 2 ae Iingland’s Pride 1 40 Al, Wiese ........... & me), Ball US ee Caper 2.0 ae TEA Japan Mediim 38@42 Choice _.. os ES 45@54 Pamee ooo 60@76 Backed-Fired Med’m Basket-Fired Choice Basket-Fired Fancy mo. I Nibps ..._... @65 Sittings, bulk ........ @2 Siftings, 1 lb. pkgs... @23 Gunpowder Moyune, Medium -- =e* Moyune, Choice -__. 40@45 Young Hyson Chelee 2 35@40 Fancy _..._...._.... S@@g6 Oolong Formosa, Medium _. 40@45 Formosa, Choice .. 45@50 Formosa, Fancy —. 55@75 English Breakfast Congou, Medium -- eee Congou, Choice _... _ Congou, Wancy —_.. 080 Congou, Ex. Fancy 60@80 Ceyion Pekoe, Medium __.. 40@45 Dr. Pekoe, Choice_. 45@48 Flowery O. P. Fancy 55@60 TWINE Cotton, 3 ply cone ._... 50 Cotton, 3 ply Balis ..... 60 Wool ¢ ply ....... Oe VINEGAR Cider, Benton Harbor__ 30 White Wine, 40 grain 20 White Wine, 80 grain 26 White Wine, 100 grain 29 Oakl and Vinegar & Pickle *o.’8s Brands. Caiiid Apple Cider _. 45 Blue Ribbon Corn —_.. 28 Oakland White Pickling 20 Packages no charge. WICKING No. @,: per grosa _._. 70 No. 1, per gross .... 9% No. 2, per gross _.... 1 2 No. & per groan .._. I Se WOODENWARE Baskets Bushels, narrow band, wire handles —..... 2 Bushels, narrow band, wood handles -..... Market, drop handle 1 00 Market, single handle 1 10 1 Market. extra ....... 60 Srunt, large .._....... 9 50 Splint, medium ....... § 76 Splint, small _....... 8 00 Butter Plates Escanaba Manufacturing Co. Standard Emco Dishes No. 8-50 extra sm cart 1 45 No. 8-50 small carton 1 55 No. 8-50 md’m carton 1 65 No. 8-50 large carton 1 96 No. 8-50 extra Ig cart 2 40 No. 4-50 jumbo carton 1 65 No. 100, Mammoth —. 1 50 Churns Barrel, 5 gal., each _. 2 40 3arrel, 10 gal. each —. 2 55 ; to 6 gal., per gal... 6 Clothes Pins Escanaba ce Ni i Ww raed —_t & No. 3 24, Wrapped ... 3 10 No 0, Wrapped -. 5 75 : Egg Cases No. 1, Star Carrier .. 6 00 200z cotton mop heads No. 2, Star Carrier ..12 00 No. 1, Star Egg Trays 8 00 No. 2, Star Egg Tray 16 00 Faucets Cork Hned, 3 &. 4. 70 Cork lined, 5 &. ...... 90 Cork ned. 16 in. ...... 90 Mop Sticks Trojan sore ._..... 3 26 Eclipse patent spring 3 25 No. t common .... 3 25 No. 2, pat. brush hold 3 25 ideal No. 7 3 00 4 120z cotton mop heads 2 85 Pails 10 «at. Galvanized 4 12 qt. Galvanized aa & GO lt qt. Galvanized . 5 @ Fibre e a © Toothpicks Escanaba Manufacturing Co. No. 48, Eimco ........ 1 9% No. 100, Bmco ..._.. 3 7% No. 50-2500 Emco -.. 3 75 No. 100-2500 Emco _-. 7 00 Traps Mouse, wood, 4 holes _. 60 Mouse, wood, 6 holes __. 70 Mouse, tin, 5 holes ._.. 65 Hat, wood ....... 1 00 RAt, sori ........... 1 00 Mouse, spring ........ 30 Tubs NO. - Pine _......., 42 00 No. 2 Pinee .. 38 00 NO. S Fine .. 33 00 Large. Galvanized .. 14 00 Medium Galvanized 11.00 Small Galvanized —_. 10 00 Washboards Banner Globe ----- 1 7 oo PAROS en 7 50 Glass, Single ............ 7 50 Double Peerless --..10 00 Single Peerless —~..... 9 00 Northern Queen --... 7 50 Unveraal ......... 9 00 Window Cleaners mh lL 1 6 So WM 1 85 16 in. f a Wood Bowls Ia Ih, Etter 3 00 So im, Bae... 7 00 7 mh, Bute .. 11 00 1S in. Butter _....... 13 6 WRAPPING PAPER Fibre, Manila, white 11 No. | Finsce ............. 13 Butchers Manila --.. 12 Sg 9 3 SEES eS VPS are a 15 YEAST CAKE Maeic. © GOR. —cacene 2 70 Sunlight, = dos. ....... 2 70 Sunlight, 1% doz. ....1 35 Yeast Foam, 3 doz. .. 2 70 Yeast Foam, 1% doz. 1 35 YEAST—COMPRESSED Fleischman, per doz. __ 28 MICHIGAN TRADESMAN January 26, i921 — — RLD | heeaaat — Higher Education Seems a Faulty Machine. Written for the Tradesman. A college girl, a junior at one of the best-known colleges, sat with a group of us discussing some newspaper ar- ticle about the size and distance of stars, and incidentally something was eclipse of the After the other people had said about the next moon. gone she said to me: “T suppose I ought to be ashamed to say it, but it is a fact that although I have been studying astronomy in college, I really don’t understand a thing about eclipses. And I passed my examination in astronomy, too.” So I got an orange to represent the sun, a potato to represent the earth, and an olive to represent the moon. l arranged them on the table, and tried to show her how it was the real substance of the moon, passing be- earth, that made an eclipse of the sun, and how tween the sun and the the earth, interfering with the shining of the sun upon the moon, cast a shadow upon-the moon which made it partly or wholly invisible to earth people until the moon passed out of I think she understands sufficiently to explain it now. It isn’t that shadow. a very difficult thing. Later | asked quite a lot of sup- posedly well-educated people whether they understood about eclipses. I found a surprising amount of vague- ness about it. This very day I have been talking to a man about a young fellow who “flunked of the principal colleges because he recently was out” of one failed in one or two examinations and came into this man’s employ. “This boy is a corker,” the man said. “One of the keenest, most alert, and intelligent young chaps I ever saw. He has been with us only a few weeks but he has invented some of the most valuable report-forms that we have; he has electrified the force with which he works. He exhibits concentration, tireless industry, ability to calculate, nake cost estimates, compose inter- esting, exhaustive, and informing re- ports. He is one of the most valuable and promising young men we have in our force. “Yesterday I met the dean of the which ‘flunked’ him ard I asked him if he had any more students that he so, I’ like to have him send them to me. I told him that this lad was ex- college ge was intending to let go; if hibiting in our office exactly the quali- ties in which the college thought it found him lacking; ability to concen- trate and a capacity for clear and in- telligent composition.” Then this man went on to tell about a friend of his, father of two sons whom he was thinking of sending to college, who went to the college to look it over. He attended many lec- tures, got acquainted with a number of the students, visited their rooms, looked into every nook and corner of the place, sampled the food the stu- dents got in the common dining room experimented with restaurants in the neighborhood —in_ short, got the closest and most minute knowledge possible in the time at his disposal concerning the life of the place. “T expressed surprise to my friend,” the man said, “at the pains he was taking in studying the place. His an- swer was this: “*Why, I would make at least as careful a study as that of a place in which I was going to board a couple of decent horses! And these are my sons, whom I am planning to send to college.’ “I told that story yesterday to the dean of the college that ‘flunked’ my young friend. He said he never heard of another case like that, I never did, either.” For me these two stories hang to- gether, and go back in my mind to the subject of the kind of pains that take—and take—with their own children. I have seen so parents don’t many young people just dumped into schools and colleges as convenient places to get rid of them and the whole business of education left,. hit or miss, to such teachers as happen to be there. It teacher or a college ought not to turn seems tO me that a out a single student reasonably intel- ligent and conscientious who. after any study at all of astronomy did not clearly understand so simple a thing as an eclipse of the sun or moon. And it seems to me that a teacher or a college ought to feel itself disgraced at the spectacle of a lad showing in business in degree the the college couldn’t exceptional qualities which find in him. But still more than that; it seems to me that the thing goes back to the father and mother—if their circum- stances are anything like normal and lave not somehow so awakened in their son or daughter the ordinary—who ability to observe and understand the simple things in the life about them and who have not co-operated with the teachers in the whole educational Prudence Bradish. [Copyrighted 1921.] ———__>- How Ionia Business Men Regard the Tradesman. Fred Cutler, manager of the Qual- ity Store, says: “I am an old sub- the Michigan Tradesman and although my time has not ex- pired, I am pleased to renew, for I find it very beneficial and I like it for various reasons too numerous to men- tion. It is always chuck full of good processes. scriber of things from cover to cover and I like the editor, Mr. Stowe, for the bold and fearless stand that he al- ways takes for right and justice and for his pure unadulterated American- ism. He has done and is always do- ing more good for the merchants than any other paper published. It is a great help to any business man.” Bert Lampkin & Son, says: “We are in the clothing business and have taken the Tradesman for some time and find much in it each week and we enjoy reading and know that we get out of it in one way and another many times what it ‘costs us, so here is our renewal. Keep it coming.” E. E. Wakefield says, “I certainly like the Tradesman and should hate to keep store without it. It keeps me posted. I find the market reports are excellent, and the advice that it con- tains from time to time is sound. The advertisers are all reliable, as the Tradesman never publishes advertis- ing from unreliable houses. It always stands for the truth. The Tradesman is by far the best trade journal that ever came to my desk” H. J. Milton says: “Since I have remodeled and refurnished the Plaza Hotel and got it up-to-date, it has got to be a home for traveling men and I found it was not up-to-date until I had the Michigan Tradesman on the desk where the salesmen could get it to read. I take several papers but find the Tradesman is always in de- mand and I would not keep hotel without it.” +2. Movies Stop Home Baking. “Give me the number of movies in a city and I will tell you the number of bakeries in that town,” says a flour distributor. “The more movies there are, the more bakeries and the less home bread making. New York, for instance, distributes about 80 per cent. of her flour each year through the bakeries, hotels and the other large users. The balance is utilized by the housewife in home cooking. Other large cities show about the same pro- portion, with San Francisco using less in private than any other American city. In the rural sections it is just the opposite. North Dakota and West Virginia each use 80 per cent. through household uses and 20 per cent. in the bakery trade. Why. is it? Well, movies for one thing. Not movies alone, you understand, hut ‘the things which go with them. The com- munity which patronizes the movie also is a good customer of the bakery. homes Where there are few picture shows the kitchen stove still plays a leading role in bread baking, but not very much in other sections.” —_—__+ e+ What Is Candy? Candy's food and pure should be, From every bad ingredient free. What is candy?—hear my rhyme: Food of man in every clime; Making hearts of children chime, Wreathing faces all in smiles— Candy thus with joy beguiles. Candy claims the weak and well, Prison, trench, and field, all tell. What is candy?—hear my rhyme: Friend of man in every clime; Dries the tears in children’s eyes, Health and love and peace supplies For the simple and the wise. Elizabeth Voss. Signs of the Times Are Electric Signs Progressive merchants and manufac- turers now realize the value of Electric Advertising. We furnish you with sketches, prices and operating cost for the asking. THE POWER CO. Bell M 797 Citizens 4261 Fanchon ‘The Kansas Flour of Quality Best selling brand in Michigan GRAND RAPIDS JUDSON GROCER CO. MICHIGAN ac GELB CBI a orice Ta 2 # 3 iSite RENESAS ANTE DIBES >. canta Biian oie January 26, 1921 Criticism of Retailer Unwarranted. The first National Bank of Boston, in a review of New England industry and business, declares in a bulletin: “Criticism, much of it unwarranted, has in recent months been leveled at the retailer, who has been viewed by the consumer as the last barrier be- tween him and lower costs of living, and who has been rated by the manu- facturer and wholesaler as the final obstructionist to a renewal of the free flow of merchandise. Figures show that in the period of rising costs, re- tail prices lagged in point of time be- hind advances in raw materials and manufactured goods, and the percent- ages of increase were much smaller. In a falling market, as at present, re- tail prices usually and naturally fol- low in the decline. In the last 60 days, a drastic downward revision of retail prices has been taking place in all lines. These reductions have been accomplished in the main without “price-cutting” announcements, but simply statements of values—values which the consumer has recognized as genuine and which have stimulated sales markedly. The consumer, gen- erally speaking, is being given the benefit of the lower prices at which the retailer is restocking, and the holi- day trade, so far as volume is con- cerned, is satisfactory; in fact, nearly equal to last year. The profits as a rule are very much lower than usual owing to these lower prices, and it is dificult to find any foundation for charges of profiteering. “The tide in the hide, leather and shoe industries appears to be nearing the ebb. As a result of the prevail- ing low prices, buying has increased, over 1,000,000 packer hides having been sold during the past month, the largest movement since last spring. Retail clearance sales of shoes con- tinue to reduce surplus stocks and are bringing a better demand for new goods. A helpful factor is the con- sent of shoe workers in many places to accept a lower wage schedule. One large manufacturer has obtained a government contract for shoes re- quiring steady operation of his plant for three months, through a voluntary reduction of 10 per cent. in wages by his employes.” 2-9 The Sisal Hemp Industry. There has been begun on a large scale the cultivation of the sisal plant in Southern Florida, which is the only part of the United States where cli- mate and soil are suitable. Sisal hemp,’ as it is called, is grown in Yucatan, and from that source we import from $5,000,000 to $6,000,000 worth of its fiber annually for use in the manufacture of cordage and twine. It is one of the best of all cordage fibers, and 2,000,000 pounds of binder twine made from it are used in this country in a twelvemonth for the harvesting of cereal grain crops. The plant is a growth of huge bayo- net-shaped leaves, each four to six feet long, sprouting from what looks somewhat like a gigantic green pine- apple. When mature it sends up from its middle with great rapidity a cen- tral stalk or mast twenty-five feet high and three inches in diameter. From the upper part of this stalk small branches grow out, bearing MICHIGAN TRADESMAN tulip-shaped blossoms. Presently the blossoms wither and within a few days the place that was occupied by each fiower is taken by a complete little sisal plant, attached to the par- ent branch. When ripe it drops to the ground, proceeds to take root and becomes a growth like its progenitor. This is a method of réproduction found in no other plant save the sisal and a few of its near rélativées. As many as 1000 of the young plants may be gotten from a single stalk, as they ripen from day to day. It has not been found necessary to import the sisal from Yucatan for the Florida plantations. The plant grows Southern coast of Florida as well as on some of the keys, and it is a variety superior to that native to Yucatan. Its flowers have an unpleasant smell. wild along. the ——_» + Items From the Cloverland of Michi- gan. Sault Ste. Marie, Jan. 25—Paul Bruhn, for the past nine years sales- man for the Soo Hardware Co., has tendered his resignation and antici- pates entering the hardware business for himself at an early date. Mr. Bruhn has made many friends here who predict a very successful future for him in his new undertaking. Nanos & Kritselis, ice cream manu- facturers and confectioners, who have "been in business for a number of years at 463 West Portage avenue, will close their place of business this week for reconstructing and redecor- ating. They intend to install new fixtures throughout and when com- pleted they will have one of the neat- est soft drink and confectionery par- lors in the city. Nanos & Kritselis are enterprising young men who are keeping abreast of the times and made a success in the business since open- ing up here. High station is never an attain- ment. Character is an attainment and high station is a result of it. The Soo banks are in a healthy condition, showing a large increase during the year 1920. The severe cold snap of this week 1as put joy in the heart of Alf. Rich- ards, the well-known ice man, and he is preparing to house a large crop of ice this year. The Soo is following in the foot- steps of Detroit in the line of crime. Last week a watchman at the union depot was gently tapped on the cranium and relieved of $43. It has not yet been discovered whether it was home talent or stray stock from the larger cities. Mackie & Kotie, owners of the Rud- yard garage, at Rudyard, have bought a lot near the bank and expect to put up a large new garage of either ce- ment blocks or brick this year. This will put Rudyard in competition with its neighboring village, Pickford, as a garage center. A scientist says that climate affects character. Perhaps it does but not so much as conviction by a jury. William G. Tapert. —___—_}>-——————_ The Tale of a Jackass. A Jackass Looked Over the Wall And Sniffed the Luscious Clover But—Feared to Jump Because he'd Fall Before he could Get Over. Just then A Bee with Vicious Sting Alighted on his Hide; Friend Jackass Made a Frenzied Spring And Reached the Other Side. We All Can. Gain The Desired Thing By Striving Main and Might But oft it takes Misfortune’s Sting To make us win the fight. —_—_»- > Must Be Specific. Customer—I want to look at some ties. Salesman—Shoes, cross or neck? 31 If set in capital letters, double price. BUSINESS WANTS DEPARTMENT Advertisements Inserted under this head for five cents a word the first Insertion and four cents a word for each subsequent continuous insertion. No charge less than 50 cents. display advertisements in this department, $3 per inch. Is required, as amounts are too small to open accounts. Small Payment with order FOR RESULTS ACT NOW! Your Merchandise Into Cash Quickly Through the Harper Sales System. Harper's eighteen years’ experience in promoting legitimate Special. Trade- Building Stock Reduction and Com- plete Closing Out Sales will help you 190 per cent. Act Now Through a Harper Sale NO STOCK TOO LARGE NO MATTER WHERE LOCATED Harper’s organization is indorsed by wholesale houses such as Cluett, Pea- body & Co., Keith Bros. & Co., Chas. Kauffman & Bros., and others. For particulars, mention size of stock and object of sale. C. N. HARPER & CO., Inc., R-948 Marquette Blidg., Chicago, III. Turn If you want to sell or exchange your business or other property, no matter where located, write me. John J. Black, 130th St., Chippewa Falls, Wis. 147 For Sale—An established men’s and boy’s clothing, furnishing and shoe stock. Invoice about $16,500. M. Kahn, 522 Washington Ave., Bay City, Mich. 165 For SALE or Exchange—Grocery store doing good business in Pontiac. Build- ing, fixtures, and stock. Will give terms. Other business reason for selling. Willis M. Brewer, 5 Crofoot Block, Pontiac, Mich. 189 Wanted—Men with experience in clean- ing and grading field seeds. State what machinery familiar with, experience, ref- erences, and wage wanted. Address No. 190, care Michigan Tradesman. 190 To Exchange for Stock General Mer- chandise—120 acre farm one mile from South Boardman on Mackinaw Trail. 100 aeres cleared, 500 cords wood, and $1,000 saw timber on balance. Fine large house, large hip-roof barn, and all neces- sary out buildings, all in good repair. This is the best farm in township and will produce fine crops. Address D. H. Hiunter, South Boardman, Mich. 191 MEAT MARKET WANTED—I want to buy a first-class market, or market and grocery combined, in a good town or city. Must be in a good location and doing a good cash business. Will pay cash. No dead ones wanted. Write, giving full particulars. Box No. 27, Ithaca, Mich. 192 For Sale—Peddling wagon, suitable for country trade. Good condition. R. A. Burch, Mt. Morris, Mich. 193 For Sale—General store in Central Michigan, groceries dry goods, shoes. Good farming country, located in, town of 400, good churches and schools. In- voiced $10,000 January 1. $8,000 will swing the deal. Sales last year were $43,000. Fine store building. Have other business to tend to. Address No. 194, care Michigan Tradesman. 194 FOR SALE—Feed, sales and_ livery barn. auto livery. Good business. Box 171, Cedar Springs. 195 If you want to reduce or close out your stock, write the Big 4 Auctioneers, Fort Pierre, S. Dakota. 196 ATTENTION MERCHANTS—When in need of duplicating books, coupon books, or counter pads, drop us a card. We can supply either blank or printed. Prices on application. Tradesman Com- pany. Grand Rapids. WINDOW DISPLAY SIGNS—Three for $1.00, postpaid. Airbrush borders. Ad- ditional signs 25c each. H. F. Wallace, 471 Newport Ave., Detroit. 169 CASH REGISTERS REBUILT on REGISTER CoO. n c. 122 North Washington Ave., Saginaw, Mich. We buy sell and exchange repair and rebuild all makes. Parts and supplies for all makes. For Sale—Cash registers, store fixtures. Dick’s Fixture Co., Muskegon. 176 A 2eal Business Opportunity—Dry goods store for sale, located in one of the best business towns in Montana. If you wish to buy a good, profitable going busi- ness, write L. T. Moon, Livingston, Mon- tana. 177 Typewriter For Sale—tTrial and pay- ments if wanted. Josephine Yotz, Shaw- nee, Kansas. 180 We pay highest prices and spot cash for dry goods, shoes, etc. Wm. Palman, Tecumseh, Mich. 181 POSITIONS AND HELP furnished. All lines. American Business paneer Benton Harbor, Mich. 16 Pay spot cash for clothing and fur- nishing goods stocks. L. Silberman, 106 BE. Hancock, Detroit. 566 BANISH THE RATS—Order a can of Rat and Mouse Embalmer and get rid of the pests in one night. Price $3. Trades- man Company. Grand Rapids, Michigan. Will pay cash for whole stores or part stocks of merchandise. Louis Levinsohn, Sagmaw. Mich. Lao dni 2,000 letter heads $5.90. Samples. Cop- per Journal, Hancock, Michigan. 150 ~ For Rent—A building 116 feet long, fifty feet wide, three stories high and a good basement. Will remodel to suit the right tenant. For further information address J. M. Kavanaugh, 1040 East Main St., Jackson, Mich. 183 Wanted—One rolled top desk and chair, one McCaskey register, one set comput- ine scales. These must be in good con- dition and at a bargain. Address No. 184, care of Michigan Tradesman. 184 Wanted—To buy a variety store in a medium sized town about May 1. Ad- dress V. Pitcher, Lawton, Mich 185 Would like position as mané variety store about April 1. Six years experience as owner and manager of large store. Address No. 186, care of Michigan Tradesman. 186 or Sale—-General merchandise in the best city of 7000 in Michigan. Large factories and good farming trade. Business established twelve years. Wish to retire. Address No. 188, care Michigan Tradesman. 188 For Sale—Chandler & Price 10x12 Gordon for $200. In use every day, but wish to install larger machine. Trades- man Company. Watson-Higgins Mlg.Co. GRAND RAPIDS. MICH. Merchant Millers Owned by Merchants stock Products sold by Merchants Brand Recommended by Merchants New Perfection Fiour Packed In SAXOLIN Paper-lined Cotton, Sanitary Sacks SAOILOS4USS wae SIDNEY ELEVATORS Will reduce handling expense and speed up work—will make money for you. Easily installed. Plans and instructions sent with each elevator. Write stating requirements, giving kind machine and size platform wanted, as well as height. We will quote ” gm ney saving price. Sidney Elevatur Mnfg. Co., Sidney, Ohio DENATURED ALCOHOL POISON LABELS In conformity with the require- ments of the new regulations of the Internal Revenue Department, we are prepared to furnish special poison labels for use in selling De- natured Alcohol, printed with red ink on regular gummed label paper, as follows: BOON ie chest bebe sekscese | ee BOON ed eck de ceceeenes Bae All orders promptly executed. Tradesman Company Grand Rapids 32 MICHIGAN TRADESMAN January 26, 1921 What a Gentleman May and May Not Do. A real gentleman is one of God’s noblemen. But he wears no livery or insignia. Sometimes you find him in mud-caked overalls—and some- times in frock coat and elegantly creased trousers. By these signs shall you know him: an instinctive respect for the aged, a love for children, and a chivalrous tenderness toward all women. Reyvy- erence for his Maker and love of his country are instinctive with a real gentleman; and he knows “that his body as well as his soul is his charge, which must be returned to his Master undefiled.” A real gentleman is a good man, whose instincts are fine and clean and tender. He respects weakness and meets strength face to face and un- afraid. He approaches his superior with dignity and faith in himself, and he has exquisite reverence for all the helpless things which need his strength. Because a man gets to his feet when a woman comes into a room and stands with his head uncovered in an elevator does not mean that he is a gentleman. It only indicates that he has the manners of one. And a man may eat with his knife and yet have the heart of a real gen- tleman. Of course, good manners are the outer signs of courtesy and chivalry. One wants to see them in a fine man and their lack is a woeful handicap. 3ut after all, manners are a thing that can be learned, and real chivalry is innate. Your real gentleman doesn’t laugh when an old man slips on the icy pavement and falls into a ludicrous position. He goes to offer his help. A true gentleman may not jump to his feet in a street car when a pretty young girl comes in—but when an old woman, toil-worn and weary, crosses his path he goes to her assistance at once. No man is a gentleman unless he is instinctively chivalrous. No man is a gentleman unless he measures him- self coldly and critically and the rest of the world warmly and generously. A gentleman plays fair. He gives odds to weakness. He can not lie. He would scorn to deceive ever so lightly the woman who loves him, the little child who puts its hand in his, or yet his own clean soul. Reverence for himself, the aged, the weak, the mothers of the race, and his Maker—these things are part of the very nature of a gentleman. Nothing cheap, nothing tawdry, noth- ing vulgar, nothing sordid and _ fur- tive can be admitted to his mind. A gentleman would always dare speak his thoughts aloud and tell his dreams and secret desires—for they are de- cent and fine. No man is a gentleman who ever crosses the threshhold of a home where he knows he is not welcomed by the head of the house, nor can any man lay any claim to being a gentle- man who ever invades a home where he is not welcome during the absence of the owner. Such an act is never committed except by a sneak. The instincts of a gentleman make him keep his body clean as well as his coat; but they urge him as strong- ly to keep his mind clean. The ten commandments are not objects of scorn to a gentleman. He respects and reverences them as part of the Law and Order in a universe he respects. Religion is sacred to a gentleman, even if he knows no creed or dogma. No woman is ever the worse for hav- ing known him, and perhaps some are better. Death is not a thing of dread, because life has been a worthy prep- aration for whatever may come. Temperate in all things, reliable in all things, honorable, unselfish, faith- ful in the tiniest matter, master of himself and so worthy to master oth- ers, a gentleman never boasts of his own gentility, or scorns those of lesser standards. He never compro- mises with evil, denies good, or judges those who fail to live life as he thinks it should be lived. That is a gentleman—a man who is tender, yet strong; true, yet un- critical; reverent, yet never boastful. A gentleman is “God’s own man.” Are you a gentleman? ——_+ +. ____ Courage a Factor in Business. It also requires an amount of cour- age to do business, and especially big business, in these days. There are so many laws surrounding the trans- action of ordinary business that it is doubtful if the ordinary business man can get through the day without breaking some of them. Apart fron ‘his there are the attacks being made upon business from all directions that must take the heart out of those who are actually conducting it. The packers, for instance, apparently have no friends. They are being told to do things one way by the Federal Trade Commission and: still another by the Department of Justice, after which the courts take a hand and tell them they are all wrong any way. In the meantime they are expected to go en supplying the country with pre- visions, which, if they fail to do for two or three days, would cause more consternation than all their sins of cemmission. Running a local traction corpora- tion is another form of business that requires courage. Besides being ar- rested on criminal charges if some crazy motorman succeeds in smash- ing up things, the officers have to stand bitter attacks from city officials orders from the Public Service Commission, to say nothing of the abuse from the public for con- ditions over which they have con- trol, while what their stockholders say does not appear in public print. Manufacturers of food and drugs find that they have forty-nine differ- ent kinds of laws to obey, with a thousand and one regulations within each kind, and on top of all is the excess profits tax as a final wet blav- ket. as well as —_>+<+___ The Trouble. “Why are you so peeved, Rose, about your bathing suit?” “Oh, it was guaranteed not to shrink, you know.” “Well, i hasn't has it?” “Darn it, nol’ 0 The smaller a man is the harder it is for him to eat crow gracefully. Fair Play for Public Utilities. To insure increasingly efficient ser- vice upon the part of all public utili- ties, there must come relief from bur- densome demands made upon us by the rigidity of statutory enactments, necessitating recourse to long and ex- pensive litigation, and by excessive regulative or bureaucratic exactions. Admirable as may be the purpose underlying it and sound as some of its principles may be, regulatory leg- islation should be simplified. As it now exists in many jurisdictions, how- ever fairly it may be administered, certain of its features are a constant drain upon the time and energies of executives and others, serving no use- ful purpose and impairing instead of enhancing their usefulness to their companies and to the public. And speaking in a still broader sense, gov- ernment in general has become too complex. It would appear at times to realize the misguided views of those who preach that law in itself is gov- ernment, and that the greater the re- strictions put upon the individual the better citizen he will be, the more ad- vanced the civilization in which he lives. The agencies of control and regulation of business have been multiplied until they often operate not as a protection to the public but as an obstacle to progress and a bar to efficient and economical management. They should be cleared of a lot of theoretical expedients and paternal- istic tendencies whose net result is in- creased cost of operation and conse- quent increased cost to the consumer. The gas industry asks only for fair treatment in these respects, as in all others. It asks for relief from the in- justice of these unnecessary delays in legal procedure and in_ regulation, which not infrequently result in great financial loss and at times in impaired service It asks that the rules and practice of regulation be simplined, so that without weaken- ing its effectiveness, it shall recognize our just claims upon a larger. share of the time and thought and labor of our executives, for the daily conduct of our business, than is possible.un- der existing conditions. Much has happened in, the world in the recent past calculated to encour- age the pessimist, and he has not hesi- tated to avail himself of the oppor- tunities offered by the war and its aftermath. But the world moves on, and in this mighty epoch there will be repeated the experience of the ages, that has shown. him to be the most unsafe of guides. American institu- tions, American business will never be permanently responsive to. his teachings. They will emerge from the strife and stress of the moment in greater. stability, greater virility, greater usefulness. As business men we have had our time of trial and have come through, not unscathed but unafraid. And to-day we face the fu- ture, confident that it holds for us an honorable place as contributors to our country’s welfare and prosperity. George B. Cortelyou, American Gas Associa- Or worse. President tion. —_—_—_2><-.____ Tribute to the Daily Newspaper by an Old Printer. Written for the Tradesman. The daily newspaper is a public necessity, the same as a garbage col- lector, which it never should be. The daily paper of sixty-four pages sold for cents is evidence that ; Paik 4s cheap The daily paper is like unto the Apostle Paul. It is “all things to all men,” The daily paper is like the manna of the Israelites—no one cares for it the day after. The daily paper publishes all the news of all the world—and its readers hunt its columns to find any. The daily paper represents human- ity at its worst—if it can discover that. The daily paper of more than six- teen pages is an abomination of deso- lation; a perpetrating wilderness, a waste of words. If one-half of the dailies were dis- continued and the other half reduced to half size the world would be bet- ter off—there would be for fuel and lumber. Instead of proclaiming “a bigger and better paper,” the aim should be: “a smaller and better paper.” The publication of a daily paper de- pends upon the black art, and some of its employes are of the black hand fraternity. Printing is called “the art preserva- tive,’ yet few daily papers are pre- served. The rumors, five more wood daily paper prints so many speculations and _ contradic- tory reports that it is a great saving of time to wait for a weekly or monthly paper and get the real facts. If one happened to miss the one disavowed all former reports, he might go on think- ing some previous was Correct. which reversed or statement The daily paper often donates space to aid benevolent enterprises; yet it demands pay for making known the wants of the people. The best edited paper is the one which rejects most. In other words, not what is put in, but what is lett out determines the value of the paper. Even the best not leave out enough. editors do Droughts, floods and crop failures are in part caused by the daily pa- pers. Then they are reported as un-~- foreseen happenings. The dissemination of useful infor- mation for the benefit of humanity should be the standard of every news- paper. That has been and is the life aim of Minion. ++ Retort Courteous. For years a bitter feud had existed between the Browns and next-door neighbors. Robinsons, The trouble had originated through the depredation of Brown’s cat, and had grown so fixed an affair that neither party dreamed of “making it up.” One day, however, Brown sent his servant next door with a peace-making note for Mr. Robinson, and begs to say that his old cat died this morning.” Robinson’s written reply was bitter: “Mr. Robinson is sorry to hear of Mr. Brown’s trouble, but he had not heard that Mrs. Brown was ill.” —_——_2-- Don’t try to tell so much about what you are selling that the pros- pective buyer becomes. confused. Make your points few, but make ever them clear and strong. eee It Pays to Stop Occasionally and Look Things Over : Y‘HTE fisherman who is too lazy to pull up his line occasionally to see if his bait is all right, will eat pork for his supper. The business man who does not keep a keen eye upon every part of the commercial boat is more than liable to run up against a snag some day that will wreck his craft. Better, fat better, to be overly careful than to be thoughtlessly negligent and full of regrets. ___If when you leave your store at night you do not place your books of account and valuable papers in a dependable safe, you are, to say the least, thoughtlessly negligent. DO NOT DELAY BUT WRITE US TO-DAY FOR PRICES GRAND RAPIDS SAFE CO. Tradesman Building Grand Rapids, Michigan aa ‘ i ~~ f ra ni inte E The delicious cane flavor and attractive color of aires =? — Frankdi READY-TO-SERVE ran In MEATS | Golden Syrup AND FO OD _—— is creating for it a grow- ing demand. it Is an ex- S PEC IA LTI ES & Me , cellent table syrup and co adds a tempting flavor VACUUM PACKED IN Grn) and zest to baked apples SANITARY TINS baked beans, fruit cake, and ple. HIGH QUALITY THAT PERPETUATES DEMAND its quality is guaranteed by the Franklin reputa- tion Packed in 24 popular, fast selling varieties The Franklin Sugar Refining Company — < ae > ELPHIA m J es : |PHILAD lovnescotiony | i, S Mesaponsten ee 7 Nationally advertised . . neh EE es os ‘A Franklin Cane Sugar for every use Pome is fg no 1 } = rast ae x 1 at ‘SG lated, Dainty Lumps, Powdered, raed ACME PACKING COMPANY 5