FPF my si WZ E\ DS) a Cy y eS Woe ONS Tou eG OO ON 2 WAY r= N \( er » ee - ‘4 i SSSA NWQ GENCY BX WVMAVMEZ RADESMAN COMPANY, PUBLISHERS2 CSSA LEYS) IA 259 0)9 SO) RZD g CG Thirty-Eighth Year GRAND RAPIDS, WEDNESDAY, FEBRUARY 23, 1921 Number 1953 < CLILLMLMMALL LL LLLLLLLLLLLLLLL LLL LLL LLL LLL LLL. VILLLEST SA VLSULA FOF (he BENE of Valued Customers WHO MAY BUY p TELL THEM THIS -- AND DEMONSTRATE] KEEP “WHITE HOUSE” IN ITS ORIGINAL PACKAGE. DON’T TEAR OR CUT OFF TOP With a sharp “kitchen” or other knife, we suggest that you cut a “V”-shaped opening at top-center of one of the narrow sides of package. Use this opening (with flap turned up) as a sort of “spout” through which to pour the coffee. This will enable exact spoon-measurement. When through the act of removing the coffee, turn down flap, practically resealing. iiisdiiisidiiiiisidilissisdibidiiiiiisiMiililiiiiilliililiiiiliidililildlliddldllilldllllllllllllllllllllllllllllllllllllllilllllllllilllliliilidiliiiidlililildldllldlilldilid, VL ddddddddddidididiiddlidididllddlididcCcCLLZZZEEZTEZEZZEZELEZEEZEEZEEZEZEZEEEEZEEEEETEEEEEEEEEEEEZTEE_EZEEZEEEEZZEEZEEEEZEEEEEEZZZEEEXEZEEZEEZEZEEEEEEEEZE. LZ LLLddddddldddldlllldldlllbilllldbidlblidbilAMhlibibililiJhbiilihidiLlibidllibhdhblhillhlibisihibbhbdliddlhdllididbihidbihdihddldhdididliddddddddilllllldddddddllldllllléiaauiaiuuuu[uac_“4“uecckiiin poner meen uence eae \, | MECRAN AY A SAAN ‘ AS SRA AAAS 4 were) | REFRIGERATORS on rs z ete ] OBER ; *) )iiee my, It oe for ALL PURPOSES fe Send for Catalogue Store and Window . No. $5 for Residences No. £3 for Hotels, Clubs, I"ospitals, Etc. made to order of white or khaki duck, No. 72 for Crocery Stores plain and fancy stripes. No. €4 for Meat Markets No. 75 for Tlorist Shops Auto Tents, Cots, Chairs, Etc. Send for booklet. CHAS A. COYE, Inc. GRAND RAPIDS. MICHIGAN McCRAY REFRIGERATOR CO. 2144 Lake St. Kendallville, Ind. 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 regu!ar diet—as an aid to digestion— a complexic. seautifier—and a laxative. Telling the interested customer about Fleischmann’s Yeast for Health means better business and bigger profits to you. ed Crawn Pure Food Products A Fine Line For Grocers COMPRESSED COOKED | CORNED BEEF Red Crown Food Products are packed in vacuum sealed tins and prepared in sanitary kitchens. Attractively labeled. Correctly priced. Please consumers. In large demand. Constant repeaters. All Popular Varieties Sold through Wholesale Grocers Acme Packing Company Independent Packers Chicago, U. S. A. The Machine you will eventually VICTOR 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 135 00 ALL MACHINES e —— FULLY GUARANTEED “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 Franklin Golden Syrup is a wholesome deli- cious cane sugar syrup. The rare fiseerip ANE combination of qual- 4 GOLDEN ity and flavor give it an increasing demand. In four sizes 1%, 2, 5 and 10. The Franklin Sugar Refining Company [PHILADELPHIA - klin Cane S f A Franklin Cane Sugar for every use ‘Granulated, Dainty Lumps, Powdered, Confectioners, Brown, Golden Syrup . cea RIVA 2 Ue rae | 224 iA Thirty-Eighth Year MICHIGAN TRADESMAN (Unlike any other paper.) Frank, Free and Fearless for the Good That We Can Do. Each Issue Complete in Itself. DEVOTED TO THE BEST INTERESTS OF BUSINESS MEN. Published Weekly by TRADESMAN COMPANY. Grand Rapids. E. A. STOWE, Editor. Subscription Price. Three dollars per year, if paid strictly in advance. Four dollars per year, if not paid in advance. Canadian subscriptions, $4.04 per year, payable invariably in advance. Sample copies 10 cents each. : Extra copies of current issues, 10 cents; issues a month or more old, 15 cents; issues a year or more old, 25 cents; issues five years or more old, 50 cents. Entered at the Postoffice of Grand Rapids under Act of March 3, 1879. BUYERS STILL HOLDING OFF. The attitude of the average retail buyer in the making of purchases is still being maintained. This is to pur- chase a quarter or a third of the usual requirements at the lowest obtainable prices and to reorder as occasion calls for. In this way, 1 is taken for granted, there will be less disposition on the part of sellers to try and raise prices as demand shows itself. But, back of the policy also, is the effort to find out how much the consumer is willing to take and at what prices. Krom the character of a great deal of the buying it would appear to be the belief that moderate priced goods, especially in articles of apparel, stand the best chance of moving quickly, which is the result aimed at. Speedy turnovers are looked for nowadays, instead of sales that may bulk up large in dollars and cents, but that are not to be depended on under ex- isting circumstances. The big jobbers have urged retailers to make this their policy, and to cut expenses and profits to the closest possible margin so as to encourage sales. This kind of oper- ation, moreover, lends itself better to the present financial and credit condi- tions, as it permits greater trading on a smaller capital, ties up funds for shorter periods and brings a larger percentage of profits in the aggregate in proportion to the funds in use. But, when all is said and done, every- thing is dependent on the course of the retail purchaser, and the evidence is not yet quite clear as to his, or her, buying inclination. The shopping for Spring is beginning well, however, and that is regarded as encouraging. Here is where the weather comes in both as a good and a bad factor. The unusual mildness of the Winter has played hob with the sales of goods designed for the ordinary cold weather which persons have a right to ex- pect for that season. Many things have moved slowly, articles as di- verse as coal and furs, underwear and shoes. This circumstance, combined with the knowledge that readjustment of values downward is a certainty of the future, has resulted in the staging GRAND RAPIDS, WEDNESDAY, FEBKUARY 23, 1921 of many bargain or clearance sales to get rid of stocks so as to provide funds for future operations. Prices have, in many instances, been made especially low in order to stimulate buying—so low, in fact, that they may create a false impression of values based on cost of production and in- duce consumers to believe such values have fallen more than they have. If so, buyers over the counter may show resentment in case prices for the new season do not square with those at the bargain sales. On the other hand, the Spring-like weather which most of the country has been experiencing until recently is calculated to help sales by inducing early buying before Easter, and more of it afterward be- fore the real hot weather sets in. Un- til the evidences of buying in volume, however, really appear, merchants are inclined to go slow in their ordering, more particularly as they are convinc- ed that there will be no lack of goods where they are needed and called for. They are not eager to take chances, and there is no incentive to specula- tion at a time when price advances are not to be expected. GUARANTEEING PRICES. After much deliberation, the Fed- eral Trade Commission has refused to pass upon the legality of the prac- tice of price guarantees. It will only go so far as to pass judgment on each case of the kind that may be submit- ted to it on complaint of any one ag- grieved. Arguments on the matter, pro and con, were submitted by hun- dreds of concerns and trade associa- tions. All that they proved was that there is a real difference of opinion om the subject and that both sides were able to present plausible argu- ments for their respective contentions. In favor of guaranteeing wholesalers against price declines, it was urged that this was necessary in order to maintain steady production and con- sequent. more economical operation. The stability resulting was a means of increasing business. On the other side it was argued that the guaranty acted to prevent a fall in prices and a return to normal economical conditions. Neither argument met with the ap- proval or disapproval of the Commis- sion. Whether such guaranteeing is or is not a case of unfair competition will have to be decided on the facts in each particular case in the future, until some general rule can be ar- rived at. The chances seem, however, remote that many cases will be brought before the Commission for decision. As conditions get nearer to normal and values become more stable there will be less and less oc- casion for resorting to the practice of guaranteing against price declines. Ultimately, the risk must be divided up betwen buyer and seller in pro- portion to the judgment exercised by each, NEW GROCERY AND OLD. What housewife who did her own shopping some ten or twenty years ago does not remember the grocery store of those days, with its unsightly, unsanitary sugar and cracker barrels, its dried fruit bins and its long rows of tea, coffee, starch, spice, rice and other cereal boxes; its dust and dirt; its clerks who dived with their bare hands for prunes one minute and plug tobacco the next, and who were fish- ing for pickles in vinegar and filling coal oil cans off and on? In those function of the clerk’s apron was that of a towel. Things are different to-day. The up- to-date grocery is the result of a long and tireless days the principal campaign of education and salesmanship. Of course, many influences have been brought to bear to bring about the change, but one of the most important factors was the sanitary way of packing food. The reformers went further than just ad- vocating clean stores. They improved the way in which the food was placed in the stores. Just as to-day’s grocery is an en- tirely different institution from that of yesterday, so is the modern food and domestic product manufacturing plant. There are seen rows of long machines, doing with clock-like pre- cision the work that was formerly done by hand, or work that was never done at all. It is these automatic machines, invented by an American and developed here, that is largely responsible for the new conditions. If groceries were sold from the bin and barrel, as formerly, it is estimated that each of the 365,000 groceries in the United States would need at least one more clerk to handle its business. Twenty years ago 99 per cent. of the groceries were sold in bulk; to-day 75 per cent. of dry groceries reach the market in package form. The intro- duction of the sanitary package was by no means an easy matter. Manu- facturers insisted there was no pub- lic demand for goods in cartons, that the system of selling in bulk was en- tirely satisfactory, and that merchants would not be willing to pay the frac- tional increased The pioneer concern in the industry sold the idea to sugar manufacturers by cost. sending practically every grocer in the New England States and compiling a list of those who were willing to pay about an eighth of a cent a pound more for their sugar if it came to them in package form. The grocer absorbs this cost, but more than makes up for it in saving on clerk hire and paper, bags and twine, and in the representatives to elimination § of One well-known sugar company found that 80 per cent. of a large number of stores were sell- ing package sugar at the same or a lower price than bulk. As packages began to be introduced spillage and waste. Number 1953 on a greater scale the grocer came to realize one of their greatest advan- tages—the opportunity to display his wares. Attractive packages and labels Manu- facturers also have not overlooked a encouraged sales, he found. broad economic principle underlying the utilization of the packaging idea. Purchasing in bulk tends to a certain amount of hoarding or overbuying, in- cident to lack of knowledge of future consumption on requirements. But when the dealer can buy in small amounts, with quick deliveries insure, he buys only to meet immediate re- quirements. With an even demand manufacturers can guage future needs and can arrange their output to meet the real demand rather than specula- tive market operations. The package has also wrought great changes in the American pantry. To- day’s housewife gets a package of convenient size for household con- sumption, tightly sealed and put up under sanitary with its quantity guaranteed not to vary over a sixteenth of an ounce, and its qual- ity backed by the reputation and Na- tionalized advertising of its manufac- conditions, turer. She has greater confidence in her purchase, for she knows it was selected and prepared by an expert, and she also knows she can come back and get her favorite brand any number of times. THE COTTON MARKET. Covering of extended line of “shorts” perhaps, the most re- rather an assuring feature of the past week in the cotton market. It would appear as though the depressing factors in the cotton situation had been’ over- emphasized. On the statistical aspect There is, for example, the prospect that the world’s carryover at the end of the they are not very cheering. present cotton year will be, as hither- to stated in these columns, over 9,- 000,000 bales. On the side of con- sumption, the low point for six years in domestic mills was reached in De- cember when only 294,851 bales were January showed up a little bet- ter with an increase of 71,419 bales. used. But for the half of the cotton year ended with January the consumption totaled only 2,333,855 bales, a decrease of 800,000 bales from the correspond- Latterly, too, there has been a decrease in the consumption of cotton in British mills. ing period the year before. As against all this, however, is the liklihood of larger exports during the remainder of the cotton year, due to the efforts to finance them. To this must also be added the probability of a much greater consumption in the domestic mills. ES It is sometimes easier to guarantee goods than it is to back up the guar- antee when complaints come in. Don’t .make promises you are not willing to fulfill. MICHIGAN TRADESMAN February 23, 1921 THE ONLY WAY OUT. Turnover Tax Only Remedy For National Stagnation. Secretary Houston and his experts, have announced that our present sys- tem of taxation has broken down— that it is incapable of producing suf- ficient revenue to run the Government and that the machinery at hand for carrying it into effect is totally inade- quate for the purpose. Our National budget is large be- yond all past experience, and of neces- sity will continue to be so for a num- ber of years to come. We have a National debt of thirty billions, inter- est on which must be paid and a sink- ing fund provided for its slow but gradual liquidation. Our normal ex- penses will continue to be heavy. Eu- rope is on the verge of bankruptcy. International business and exchange are demoralized. In the work of it the strain will inevitably fall upon our shoulders. The United States is the only West- ern nation that maintains a currency redeemable in gold. European nations must get back to this basis or the present economic system of the world will suffer collapse. This cannot be done without our aid. As America saved the nations of Europe (and her- self) from German domination and the wreck of war, so must she now save the world (including herself) from bankruptcy and Bolshevism. How can this be done? Manifestly, the first step in this direction is to put our own house in order. It is too clear an argument that if we are to rehabilitate our own industries and aid in world rehabilitation it is ab- solutely essential that our Govern- ment be placed upon a solid financial foundation. It is suicidal to continue this vicious cycle where the cost of living and wages disturb each other. And, since happily we have a sound and effective system of banking and currency it is obvious that our chief present objective is the adoption of a sound and adequate system of Nation- al taxation. All agree that the excess profits tax and the excessively high surtaxes must go, and many experts believe that there should be a radical modi- fication in other provisions of the pres- ent law, looking to a reduction of the number of articles on the so-called ‘luxury list’ and to a reduction or the elimination of the high Federal in- heritance tax. We are not only defeating our own ends in attempting to saddle the taxa- tion of the Nation on the shoulders of the rich, which will result in their placing their capital in non-taxable securities, of which there are recorded at the present time fourteen billions in this country alone, but will result in paralyzing industry and in- itiative so necessary to the develop- ment of business of the country and will in the end spell stagnation. The sales or turnover tax, broadly speaking, is based on the sale of all goods and merchandise and accrues on the transfer of goods from seller to purchaser. It must be paid by the consumer, indirectly, of course, afd let us make no mistake about that, and to the extent that he consumes goods. The burden on the poor man some will be slight, but on the rich and ex- travagant it will be heavy. This tax furnishes a substratum for our whole National revenue and we are all con- tributors. Experts inform us that during re- cent years the Government has been receiving from all forms of tax a wild- ly fluctuating income, ranging from one and one-half to two and one-half billions annually, which makes it necessary for the Government to find a similar sum from other sources un- til our enormous budget can be re- duced. Broadly speaking the sales tax is a tax on the sales of all goods, wares and merchandise and accrues at the moment of the transfer of property from the purchaser to the consumer. It is collected and remitted to the Government by the merchant, but is actually paid in all instances by the purchaser, who does so unconsciously. No receipts or stamps are used. The tax is absorbed in the price. Like the tariff it is included in the price of the goods and the consumer pays it without knowing it. One of the chief virtues of this tax is that it will provide a substratum for our Na- tional revenue toward the creation of which every American citizen will contribute. To the thrifty moderate consumer the tax will be light, but to the rich and extravagant consumer it will be heavy. It is easily collectible. All merchants and corporations engaged in business will be required to keep books and at the end of each month or quarter they will be in a position readily to determine exactly the amount due the Government. Another virtue of this plan is that it will produce adequate revenues for all purposes, which will be forthcom- ing in a constant, steady flow, ir- respective of good times or bad. The Treasury Department is now several years behind with its work. Treasury experts estimate that back taxes are now due the Government to the extent of about five billions of dol- lars, most of which probably will never be collected. This could not happen under a sales tax law for the reason that all returns would be made monthly or quarterly. It is proposed that the tax be not in excess of 1 per cent. on all turnovers and it is estimated that such a tax will yield from two to four billions an- nually. When supplemented by an in- come tax this plan would be equitable in its operation. It thus appears that the salient characteristics of the plan we propose are: First, it will unquestionably produce all the revenue needed; second, the flow of revenue will be steady, con- stant and dependable; third, it will be paid by the whole body of the people, each citizen paying in proportion to the amount of goods he consumes; fourth, it will be promptly, completely and economically collected, and, fifth, when supplemented by an income tax it will rest down equitably upon the shoulders of all. L. R. Whilfley. —_- 22 If it is desirable to treat fashion- able patrons well, how much more de- sirable is to so treat the other class of customers who appreciate courtesy more? Co-Operative Stores Which Are Suc- cessful. The Tradesman has_ repeatedly stated that co-operative distribution has seldom succeeded in this country, for three reasons: 1. The American people are too in- dependent in disposition to work in harmony with their brethren in the small affairs of life. 2. The co-operators are seldom willing to pay the salary a capable man can earn as manager of a co- operative undertaking. 3. The co-operative store lacks the individuality—the personality—which marks the successful wholesale or re- tail establishment. During the past week the Trades- man has received two letters from co- operative store managers which it herewith takes pleasure in reproduc- ing: Sault Ste. Marie, Feb. 19—During the last few years I have been a read- er of your paper and have read sev- eral articles concerning co-operative stores, but I have not found very many that have proved a success, ac- cording to your figures. I believe that you have given your attention to one side of this proposi- tion only, for I believe if you were to investigate the general conditions of co-operative stores you would find a lot of them that are real successful organizations. The articles which have appeared in your paper would lead anyone who is interested in the co-operative move- ment to feel that you were much op- posed to this large movement. I am enclosing a copy of our finan- cial statement; also a clipping from our local newspaper showing the amount of business this organization did during the past year and I hope that you will investigate the co-opera- tive movement and learn more about it. Leo Le Lievre, Mer. Soo Co-Operative Association. The newspaper account of the an- nual meeting of the organization iis as follows: More than 100 co-operators and their families gathered in the Odd Fellow hall Wednesday evening for the eighth annual meeting of the As- sociation. President W. B. Robertson opened the session with brief remarks on the general financial condition of the As- sociation, bringing out the fact that this organization is in sound shape despite the failures of many similar mercantile concerns, the country over, due to the readjustment process fol- lowing the late war. Thomas M. Ross director, went into greater detail giv- ing figures from a recapitulation of last year’s business. The total busi- ness done by the Association for the year 1920 was more than a third of a million dollars, or $362,851, as com- pared with $165,215 for 1919. A resolution was adopted to amend the section of the by-laws regarding the election of the board of directors. Heretofore nine directors have been elected each year to serve one yar. The amendment provides for the elec- tion each year of three directors to serve three years. Those so elected at the last meeting were: Ben Shepard A, J. Eaton, Thomas M. Ross to serve three years; J. C. Jensen, A. I. Wines, Geo. Wescott, to serve two years, and D. L. Croft, J. Paul Adams, A. Co- wan, to serve one year. At a meeting of the new board held later Thomas M. Ross was elected president, J. C. Jensen, Ist vice-president, A. J. Wines, 2nd vice-president, A. J. Eaton, Sec- retary, and Ben Sheppard, treasurer. Other routine business was disposed of and at the close of the meeting re- freshments were served. Later danc- ing was engaged in. The financial statement of the or- ganization, as of Dec. 31, is as follows: Resources. Merchandise inventory —-.-.-.. $22,117.85 Furniture and fixtures <....... 9,681.82 MOUL AUtOR 22 1,135.35 Real estate VaiG 20 ek 4,000.00 ash on Hane ooo 2,010.62 Caan UR BAD oo 116.30 TYORRUPEr S COBRA ooo 86.99 Accounts receivable ........._._ 19,511.03 Rents Cue os 121.00 Unexpired insurance 473.57 $59,254.53 Liabilities. Capital stock paid oc -$24,991.19 Notes pavyapie: 200008 a. . 11,450.00 Accounts payable 220000 7,157.63 Wages payable 2.0002 403.33 Reserve account o-oo 6,705.38 TeAIANCS 8,547.00 $59,254.53 Clifford, Feb. 18—We enjoy read- ing the Tradesman and take interest in your co-operative items and wish to state that this company is conduct- ed on a clean cut basis. Our opera- tion expense from July 1, 1918, to June 1, 1919, was 9.63 per cent.; and from. June 1, 1919, to June 1, 1920, was 9.83 per cent. C1 Liverubre, Mgr. Co-Operative Mercantile As- sociation. —_——_>~>>__ Reform and Discontent. Detroit, Feb. 22—Wouldn’t it be a good idea for our well-intentioned but rather narrow-minded bigoted reform- ers to take a rest for a while and give the whole country a_ well-needed vacation? We have been reformed so much that it is beginning to pall our appetite! We would really prefer, I believe, to enjoy what personal lib- erty we still have left us and live our lives as seems best to us, even though certain reformers may think we should live otherwise. During the last few years the whole world has been tried as by fire; aH civilization has been completely. upset and society is now in a state of flux. No one can pre- tend to tell what may happen. For this reason alone now is the most in- opportune time to experiment in any new measures that affect the habits and customs of the people. The body politic is suffering from a bad state of nerves and, above everything else, it needs rest and quiet. It was not such a bad world we had lived in prior to the unexpected advent of woman suffrage and prohibition that the reformers forced upon the pub- lic, I am unable as yet to see any evidence that either “reform” has re- sulted in making this a better world. I believe that it is a far more discon- ‘tented world than it was before we were improved by female suffrage and prohibition. When society is already in a state of more or less upheaval, it is dangerous to experiment with pub- lic sentiment, and particularly to do so by any sort of sharp practice and nothing else. Organized propaganda directed against politicians as opposed by the leaderless, disorganized mass of the public did the trick. The pub- lic fail to understand it. They feel that, in a country where the people rule, the people themselves should have acted directly on these questions. Consequently they feel that they have been cheated and are discontented. Let the public become accustomed to these two radical changes in their habits and customs that have been made before trying to force still other changes in the same manner. If they are wise, our good people that are trying to force the coming of the millennium will go slow and take a rest from their labors and-permit us properly to readjust ourselves to the changes already made. Harry C. Cope. ——__+ -.-__- Methods that keep people coming to your store in dull times help busi- ness because they bring in the other people who follow the crowd though not interested in special offers, February 23, 1921 MICHIGAN TRADESMAN 3 - FORWARD NOW, TOGETHER! __ The time has come for all of usin America to move forward —unitedly and with determination—into an era of sound Prosperity. We are due to come into our own. NOW is none too soon. . We must make up our minds to Go Ahead—flash this signal all along the ine. The Way is open if our Will is strong. The wheels of industry will turn in response to our command, expressed > in terms of action. It is up to YOU, to all of US, to say the right word and do the right thing to stabilize Business. Stability waits on activity plus faith that all is well— faith in ourselves, in one another, in business. FAITH is the very foundation of P rosperity. Make it the cornerstone of your thinking and of your action. TO-DAY, let us start putting our shoulders to the wheel, all together. Let us Work a little more, Think a little harder, Buy without forebodings—and Sell with a Conscience. We must keep a clear eye out for the other fellow’s interests as well as our own. The one rule that assures a full measure of prosperity is the Golden Rule. It is simple, sure, safe. Work this rule and let it rule your work. Some say there has been a breaking down of faith by the recent scramble + to “get while the getting is good.” Even if that isso, we must dismiss from our | minds that phase of re-action from war endeavors and declare for new, high standards. : Nothing tangible is holding us back. The fundamental factors making | for Prosperity are all favorable. At core American business is solid. * At heart American men and women are courageous. _ We must show the world, each other and ourselves what American Spirit 4 really means. Forward now, together, confidently! W ORDEN ¢( y;ROCER ( OMPANY Grand Rapids—Kalamazoo—Lansing The Prompt Shippers. MICHIGAN TRADESMAN February 23, 1921 Movement of Merchants. Holland — Steffens Bros. succeed Steffens Bros. & Co. in the shoe busi- ness. Cadillac — The American State Bank, capitalized at $100,000, has opened for business. Shelby—Lewellyn & Co., beans and grain dealer, has removed its business offices to Grand Rapids. Detroit—The Harris Music Co.., Inc., has changed its name to the Harrison Music Co., Inc. Detroit—The Family Department Store has changed its name to the Colonia Department Store. Grand Rapids—The Rutka-James Roofing Co. has changed its name to the C. C. James Roofing Co. Grand Ledge—The Loan & Deposit Bank has changed its name to the Loan & Deposit State Bank. Owosso—The Sturtevant Lumber & Coal Co. has changed its name to the Sturtevant & Blood Co. Battle Creek—The Moon-Journal Publishing Co. has increased its cap- ital stock from $20,000 to $80,000. Pontiac—The Pontiac Mortgage Investment Co. has increased its cap- ital stock from $1,000,000 to $1,500,- 000. Ludington—G. Groening & Son, dealer in shoes, clothing, etc., has changed its name to Groening Bros. & Wilde. Muskegon—Mrs. A. Slaghuis has engaged in the millinery business in the Stulp Hardware Co. block on Third street. Cadillac—Robert C. Watson and Albert Watson have formed a co- partnership and engaged in the fuel’ and ice business. Detroit—The Star Coal Co. has been incorporated with an authorized capital stock of $10,000, all of which has been subscribed and $1,000 paid in in cash. Bad Axe—The Huron Oil Co. has been incorporated with an authorized capital stock of $20,000, all of which has been subscribed and $2,000 paid in in cash. Olivet—The Krieg Auto Co. has been incorporated with an authorized capital stock of $15,000, all of which has been subscribed and $1,500 paid in in cash. Harbor Springs—The Wellbrook grocery store building has been pur- chased by Frank Reynolds, who will occupy it early in the spring with a stock of groceries. Brunswick—Kotthaus & Deeben, meat dealers and grocers at Muske- gon, have opened a general store and meat market here as a branch to their Muskegon business. Lansing—The Lansing Waste Pa- per Co. has been incorporated with an authorized capital stock of $10,000, $5,000 of which has been subscribed and paid in in cash. Edmore—The Gibbs opera house building is being remodeled and will be occupied by the Michigan Motor Garment Co., of Greenville, as a branch factory about March 1. Lansing—The Lansing Union Truck Sales Co. has been incorporated with an authorized capital stock of $25,- 000, all of which has been subscribed and $15,000 paid in in property. Munising—The Peoples Co-Opera- tive Association has been organized to conduct a general mercantile busi- ness upon the co-operative plan, with an authorized capital stock of $10,000. Charlotte—Claude E. Marshall and George Newth have purchased the A. M. Smith & Co. cream, egg and poultry station and will continue the business under the style of Marshall & Newth. Ludington—James M. Magmer has sold his undertaking stock and equip- ment to Frank J. Pierce and Earl J. Morrison, who have formed a co- partnership under the style of Pierce & Morrison. Saginaw—The Birse Automobile Co. has been incorporated with an authorized capital stock of $15,000, of which amount $8,000 has been sub- scribed and paid in, $4,300 in cash and $3,700 in property. Detroit—The Prohibition Drug Co. has been incorporated to conduct a. wholesale and retail drug business, with an authorized capital stock of $25,000, all of which has been sub- scribed and paid in in cash. Charlotte—Floyd Raymond has sold his grocery stock and store fixtures to E. E. Gilbert and George Potter, who will continue the business at the same location on Prairie street, under the style of Gilbert & Potter. : Ferndale—The McCaul Lumber & Coal Co. has been incorporated with an authorized capital stock of $50,- 000, all of which has been subscribed and paid in, $12,746 in cash and $37,- 254 in property in ninety days. Detroit—S. J. Hoexter, Inc., has been organized to deal in machines, tools, automobile and truck accessor- ies, with an authorized capital stock of $10,000, $5,000 of which has been subscribed and $1,000 paid in in cash. Bay City—The Salzburg Coal 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 subscribed, $2,- 900 paid in in cash and $7,000 in property. Detroit—The Polter & Johnston Agency Co. has been incorporated to deal in machinery, tools, etc., with an authorized capital stock of $10,000, $6,000 of which has been subscribed and paid in, $1,000 in cash and $5,000 in property. Grand Rapids—The Taylor Type- writer Store, Inc., has been incorpor- ated to deal in general office supplies, with an authorized capital stock of $25,000, $21,000 of which has been subscribed and paid in, $1,100 in cash and $19,900 in property. Grand Rapids—The South Florida Sales Co. has been organized to mar- ket the produce, fruits and cigars of the South Florida Farms Co., with an authorized capital stock of $3,000, $1,500 of which has been subscribed and $1,000 paid in in cash. Lansing The United Cut Rate Shoe Co. and the Economy Cut Rate Shoe Co. have consolidated under the style of the United Economy Shoe Co., with John Pamerleau as man- ager. The business will be conducted at 108 North Washington avenue. Ann Arbor William Goodyear & Co. has merged his dry goods, cloth- ing, etc., business into a stock com- pany under the same style, with an authorized capital stock of $200,000, $100,000 of which has been subscribed and paid in in property. Milan—The Benge Department Store has merged its business into a stock company under the same style, with an authorized capital stock of $20,000, $12,500 of which has been subscribed and paid in, $1,000 in cash and $11,500 in property. Detroit—The C. W. Whitston Co. has been incorporated to conduct a general mercantile business with an authorized capital stock of $20,000, common, and $10,000 preferred, of which amount $10,000 has been sub- scribed and $5,000 paid in in cash. Detroit—The Detroit Sheridan Co. has been incorporated to conduct a wholesale and retail business in auto- mobile parts, supplies and accessories. with an authorized capital stock of $75,000, $40,000 of which has been subscribed and $35,000 paid in in cash. Grass Lake—Haselschwerdt & Ha- selschwerdt have merged the garage and automobile supplies and acces- sories business into a stock company under the style of the Haselschwerdt Motor Sales Co., with an authorized capital stock of $20,000, $12,000 of which has been subscribed and paid in in property. Jackson—W. A. Risheill has merg- ed his grocery business into a stock company under the style of the W. A. Risheill Co. to conduct a whole- sale and retail business, with an au- thorized capital stock of $100,000, of which amount $73,200 has been sub- scribed, $3,380 paid in in cash and $26,640 in property. a Negaunee—Hrs. John Pizzioli is closing out her stock of dry goods and furnishings and will retire from the retail business. Dukinsky Bros., who conduct a women’s ready-to- wear clothing and furnishings store at Ishpeming, have taken an option on the fixtures in the Pizzioli store and will open a branch store at the same location, in the Bice building on Iron street. Manufacturing Matters. Detroit—The Best Stove Co. has changed its name to the Best Stove & Stamping Co. Saginaw—The Lufkin Rule Co. has increased its capital stock from $1,- 500,000 to $2,500,000. Detroit—The Maulti-Products Co. has increased its capital stock from $50,000 to $250,000. Kalamazoo—The D’Arcy Spring Co. has increased its capital stock from $75,000 to $1,000,000. Jackson—The Peninsular Portland Cement Co. has removed its business offices to Cement City. Grayling—The H. M. & M. Co. has changed its name to the Hanson & Michelson Lumber Co. Ypsilanti—The Crosman Stamping Co. has changed its name to the Peer- less Stamping Corporation. Bloomingdale—The Sunshine Dairy Co. has been incorporated with an authorized capital stock of $10,000, $8,000 of which has been subscribed and paid in in property. Kawkawlin — The Town Line Creamery has changed its name to the Town Line Cheese Co. Port Huron—The Mueller Metals Co. has increased its capital stock from $2,000,000 to $3,000,000. Detroit— The Detroit Seamless Steel Tubes Co. has removed its busi- ness offices to Springwells. Lansing—E. H. Ward & Co., sheet metal works, has increased its capital stock from $30,000 to $50,000. Detroit—The Barker Tool, Die and Gauge Co. has increased i{s capital stock from $15,000 to $30,000. Detroit—The Detroit Hoist & Ma- chine Co. has increased its capital stock from $60,000 to $150,000. Elsie—William Dickson lost his bakery by fire February 19. The store building was entirely destroyed. Fremont—The Fremont Canning Co. has contracted for string beans at the same price as last year and ex- pects to handle an increased acreage. Jackson—The Vulcan Engineering Co. has increased its preferred stock issue from $50,000 to $100,000 and de- creased its total capital stock from $200,000 to $150,000. Alpena—The R. & A. Lumber Yards has been incorporated with an authorized capital stock of $250,000, $125,000 of which has been subscribed and $25,000 paid in in cash. Battle Creek—The Advance-Rume- ly Co., whose principal plants are lo- cated here, will remove its truck plant here from Clearing, Ill. Production will commence about March 15. Detroit—The Progressive Engineer- ing Co. has been incorporated with an authorized capital stock of $10,000, of which amount $6,000 has been sub- scribed and $4,000 paid in in cash. Detroit—The National Cream Fried Cake Corporation has been incorpor- ated with an authorized capital stock of $100,000, all of which has been sub- scribed and $10,000 paid in in cash. . Saginaw — The Carde Tool & Stamping Co. has sold its stock and business to Clyde P. Craine of De- troit and Carl B. Castle, of Cleve- land, who will continue the business. Detroit—The Taylor Rubber Co. has been incorporated with an au- thorized capital stock of $1,000,000, of which amount $987,660 has been subscribed, $20,000 paid in in cash and $510,000 in property. Benton Harbor—The Benton Har- bor Picture Frame & Novelty Man- ufacturing Co. has been incorporated with an authorized capital stock of $10,000, $5,000 of which has been sub- scribed and paid in in property. Detroit—Shailer & Conlon have merged their tool and dies business into a stock company under the style of the Shailer & Conlon Co., Inc., with an authorized capital stock of $25,000, of which amount $20,000 has been subscribed, $800 paid in in cash and $8,400 in property. Detroit—The Viking Motors Co. has been incorporated to manufacture aircraft motors, airplanes, accessories, and to deal in automobiles, with an authorized capital stock of $100,000, $50,000 of which has been subscribed, $1,000 paid in in cash and $29,000 in property. aaacuenrsai SAMI MICHIGAN TRADESMAN eer ae a - CERY 4» PRODUCE MAR F ' yom = Dp a TD mea i co aD ' 2 & Ay, an GO Ay OP Lp GRY) Review of the Produce Market. De $5.75 moore aes are aney fair Gy ihe 150 ..0.. 5.50 following basis: We 5.50 Mortem Gove... we oe 5.29 aneae Sweets ee ee ae 5.00 ee 5.00 292 -------_- 4. 4.75 Inssete 450 288 ---_---- 4.75 Se 5.00 Parsley—60c per doz. bunches. Bagas—Canadian $1.50 per 100 Ib. sack. 3ananas—9c per Ib. Beets—$1 per bu. Butter—The market is a little high- er, due to the stormy weather, and an advance of 3c per lb. is recorded. Local jobbers hold extra creamery at 46c and firsts at 43c. Prints 49c per Ib. Jobbers pay 13c for packing stock, but the market is weak. Cabbage—75c per bu. and $2 per bbl. Carrots—$1 per bu. Celery—Florida, $4.50 per crate of 4, 5 or 6 stalks; Jumbo bunches, 85c; Large Jumbo, $1. Cider—Fancy command 70c_ per gal. put up in glass jars, 6 to the case. Cocoanuts—$1.10 per doz. or $9 per sack of 100. Cranberries—Late Howes, $18 per bbl, and $9 per % bbl. Cucumbers—Illinois hot house, $4 per doz. Cauliflower — Florida, crate. Eggs— The market is a little stronger than a week ago, due to cool- er weather. Local jobbers pay 34c f. o. b. shipping point for fresh candled, including cases, and sell at 37c. Grapes—Malaga, $10@12 per keg. Grape Fruit—Fancy Florida stock is now sold on the following basis: $3.75 per Moe $4.00 ee 5.00 A ee ee 5.25 oe 5.75 | Se 5.75 Ee 5.75 Green Onions—Shalotts, $1.25 per doz. Lemons—Extra Fancy California sell as follows: OU gize, Or box 2.2. $5.50 ee Sree, per foe 5.50 ow See ber bose 5.00 Fancy Californias sell as follows: BOU) Size Der bow ose $5.00 ro Sime, ber bat oo 5.00 Bat Size) Wer box 4.50 Lettuce—23c per Ib. for leaf; Ice- berg $5 per crate. Onions—Spanish, $2.25 per crate of 72s; $2.50 per crate of 50s; home grown in 100 Ib. sacks, $1.25 for either yellow or red. Onion Sets—$1 per bu. for either red,-white or yellow. Oranges—Fancy California Navels now sell as follows: Parsnips—$1.25 per bu. Peppers—Green from Florida, $1.35 per small basket. Potatoes—Home_ grown, per bu. The market is weak. Radishes—Hot house, large bunch- es $1.10 per doz. Spinach—$2 per bu. for Southern grown. Sweet Potatoes—Illinois or Dela- ware, both kiln dried, command $2.50 per 50 lb. hamper. Tomatoes—California, $1.75 per 6 Ib. basket. Turnips—$1.25 per bu. 60@75c ee ie a Essential Features of the Grocery Staples. Sugar—The market is unchanged from a week ago. The volume of sales has been greater during the past ten days than it was for the previous Retail dealers are meet- ing with an active demand for sugar in 100 pound sacks, which the con- sumer is putting away with the idea that there will be a continuous ad- six weeks. vance in sugar from now on, the same As a matter of fact, there is no reason for any advance, because the world is full of raw sugar and a lower market is quite as likely to occur as a higher market. The only thing that will force prices higher is the greed of the consumer in undertaking to hoard su- gar for the canning séason. Tea—The demand still continues small and for current wants. There are a good many orders coming through, however, showing low stocks with most buyers. Prices show no change for the week. The exchange condition, however, has improved somewhat and that has infused a little strength into the undertone. Coffee—The market for Rio and Santos grades has been steady to firm during the week, without material change either way. The week closes with prices just about on last week’s basis. Mild coffees have also put in a quiet week, with prices showing some little disposition to fluctuations, but not much. as was the case a year ago. Cheese—The market remains Sta- tionary, with a fair consumptive de- mand for both new and old cheese. Stocks are considerably lighter than they were a year ago, but we do not look for much change from the pres- ent prices in the near future. Provisions — Everything in the smoked meat line is quiet, with a light consumptive demand _ at- prices ranging about the same as a week ago. Pure lard is very dull and selling at Yc per pound decline from a week ago. Lard substitutes are also quiet, with a decline of about 4c per pound, Barreled pork, canned meats and dried beef are steady at unchanged prices. Salt Fish—The demand for macker el is fair, but no Lenten boom has ap- peared as yet. Stock of all grades of mackerel is sufficient. ——__» - + Liberal Division to Stockholders. In the equalization process result- ant from the consolidation of the Lansing State Savings Bank and the American Savings Bank, the Lansing State Savings Bank is paying the first stock dividend in the history of its twenty-nine years of organization. The stock dividend, amounting to 100 per cent. is in addition to a 90 per cent. cash dividend the result also of the same equilization process. The Lansing State Savings Bank, the second oldest in the city has al- ways paid semi-annually a conserva- tive cash dividend. Any increases above this conservative dividend have been allowed to accumulate. These accumulations, covering a period of nearly a generation, were reserved for protective reasons and for promoting the substantiality of the institution. The American State Savings Bank, the consolidation of the two banks named, is now capitalized at $500,000 which is an increase over the com- bined capitalization of the two banks Of the total capitaliza- tion the assets of the Lansing State Savings Bank equalled $300,000, while the American Savings is $200,000. In increasing the in the merger. capitalization and equalizing the assets, the stockhold- ers of the Lansing State Savings Bank are now entitled to the stock and cash dividends being distributed. —___>-~.___ Throwing the Needful Restrictions Around Matrimony. The bill prohibiting the marriage of a girl under 16 years of age was Senate Committee on Judiciary, and a like action was taken by the Public Health Committee of the Senate in regard to reported favorably by the the bill requiring a medical examina- tion of every man applying for a mar- riage license and a physician’s state- ment that he is free from venereal disease. Two drastic “eugenic marriage” bills were introduced in the House That submit- ted by Rep. Dunn, of Detroit, pro- vides in part: “No application for a license shall be received by the coun- ty clerk unless it is accompanied with a certificate from a reputable licensed during the past week. physician, of the same county in which such application is made, that he has made a physical and mental examina- tion of both parties to the proposed marriage and has found them cap- able of contracting marriage.” Rep. Coleman, of Calhoun, besides de- manding a physical and mental ex- amination would require a certificate from the State Board of Health showing that no court in this state 5 has reported such persons mentally unsound, >. Church Sale Plan. When the church in your vicinity, or some other local church is going to hold a sale for an afternoon, offer them space enough in your store to hold it, and in addition offer them something to sell that will add to then variety of goods and not cost you more than the advantage will be worth. Or allow them a percentage on such sales as they can make of some item in your stock. Merchants have been known to serve coffee or chocolate and wafers to help the ladies attract customers to their sale While this plan may not bring in many people who will make in the store. purchases from your stock at the time, it will bring in some who have not been in your store in many a long day, but who will the sooner come again. The offer will certainly get the good will of the church women who are getting so they rather expect the cold shoulder from the business people when looking about for help In any money raising plan. There has nany communities a kind of cold blooded been in turning over to the chamber of commerce committee the matter of approving of any request by the churches for help from the mer- chants as such. This may be good business from an efficiency point of view, but there is another side to be considered. We and the churches are a part of the community, all working for its greater good, and we ought to be working together, ready to help one another in any way we can, rather than afraid we will be called upon to help in some unprofitable way. eae Another Manifestation of An Iniquit- ous System. Grand Rapids, Feb. 17—While you are engaged in the campaign against tipping, I think it would be well to comment on the tentative arrange- ments which seem to prevail in every large city between hotel porters and the employes of the railroads. About the only way that you can get a lower berth is to permit the hotel porter to get it and tip him handsomely for the service. As an individual it is almost impossible to secure a berth of any kind at any time, yet the hotel porters can get a lower berth almost any time up to train time. C. J. Farley. President Grand Rapids Dry Goods Co. —_—_.-+-—____ Paw Paw—The Traver, Clover & Beattie Co. has been organized to can fruit, and vegetables, salt and preserve pickles, etc, with an author- ized capital stock of $30,000 common and $15,000 preferred, of which amount $26,400 has been subscribed and paid in, $6,400 in cash and $20,000 in property. a Maentz, Allegan, writes the “Enclosed find $3 for fifty-two weeks advance HO, Tradesman as_ follows: for the very best and cheapest liter- ature for any and all business men. Will thank you to advise whenever subscription expires.” ———---> —____ Chelsea—The Goebel Garment Co. has been incorporated to manufacture women’s aprons, etc., with an author- ized capital stock of $10,000, $5,000 of which has been subscribed, $1,250 paid in in cash and $2,000 in property. PRESIDENT’S ADDRESS. Annual Review Given at State Con- vention at Kalamazoo. One of the greatest honors that can be bestowed upon a retail grocer is the privilege of presiding over a con- vention of fellow merchants and to me it is certainly a great pleasure to have this privilege of coming before you for the second time. As was prophesied at our last year’s convention at Grand Rapids, this past year has been one of uncertainty and the most unstable market conditions have existed. One dealer stated that prices had been going up one step at a time, but now they were going down the bannister. To many who had been investing their surplus cap- ital in the extra stock, the past year has been an exceptionally hard one, as they have watched the markets de- cline and wipe out their earnings for the past years; but the merchant who drew his earnings out of the business and was fortunate enough to have his stock at a minimum when the mar- kets broke is the one who is doing the least amount of worrying. Directly following our convention last year a meeting of the officers and directors was held and our worthy Secretary, J. M. Bothwell, was secured for another year and his salary was in- creased to $100 per month and ex- penses. On April 13 I had the pleasure, with Mr. Bothwell, of attending a fine ban- quet at Lansing, given by the local association to the retailers with their wives and sweethearts. The eats were simply great and the large hall was filled with banqueteers who enjoyed every moment of the feed. Our friend Manning played the role of toast- master in fine shape. I gave about a twenty minute talk on service in re- tailing and then the speaker of the evening, Mr. Bothwell, was presented. He gave one of his fine talks, filled with facts and figures, and every one left feeling that it had been an even- ing well spent and that harmony and co-operation were two of the funda- mentals of successful merchandising. On May 12 Mrs. Jones and myself left for the National convention at Atlanta, Ga. At Cincinnati we were joined by Mr. Bothwell and at Chat- anooga we met Mr. and Mrs. D. L. Davis, of Ypsilanti, who were also on their way to Atlanta. It was an ideal trip, enjoyed by all. The National convention was called to order Monday, May 17, by R. I. 3arge, President of the Atlanta As- sociation, after which we sang Ameri- ca and the invocation was offered by Rev. C. B. Silmer. Hon. James L. Key, Mayor of Atlanta, then gave an address of welcome. He said the re- tail grocers had conformed to the Government suggestions better than any other class and he did not feel that the Government had used them right by establishing its own stores. Referring to the weather, which was rainy and cool, he said he knew there would be a lot of boys there from the Northern and Central States and so they had ordered this particular kind of weather so they would feel perfect- ly at home. John H. Schaefer, of lowa, respond- ed by thanking the Mayor and ex- MICHIGAN TRADESMAN pressing our appreciation of the gen- uine Southern hospitality that we had He stated there was only one way that prices were regulated and that was by supply and demand. When the price of any article got top- heavy, then the people would leave it alone and the price would drop. To show the consistency of some things he spoke of a fair price committee in a certain town, which was not repre- sented by any grocer, but Which had as one of its members a lawyer who recently had charged a fellow for handling his case $2,750, besides send- This, of course was received. ing him to prison. not profiteering. E. W. Jones. We were next welcomed by Hon. E. R. Black, President of the Chamber of Commerce, who said nothing has evoluted more during the past few years than the retail grocery business. Twenty-five years ago, as you entered a grocery, you would find a sack of peanuts at the door and inside would be a basket of apples and a barrel of bulk pickles and no Government regu- Now the peanuts are covered, the apples have gone to 5c each and the pickles are all bottled. One thing he regretted was that he had two boys coming on who were going to miss the things he enjoyed as a boy. lations either. The grocery used to be the seat of politics, but now everything is changed. It didn’t seem possible that America, an easy-going country, could change to a war country over night Se wanted to whip Napoleon and yet she did. the Germans and she did. said an army travels on its stomach, meaning that it traveled no faster than it could be supplied with food. The Navy achieved a great thing when it transported 2,000,000 men across the ocean, but equally as great was the taking across of food to feed these men. Every family had to conserve and suffer privation for the time be- ing and when the whole story is writ- ten it will be found that no one did more than the men who handled the food. The retailer is the link that binds the home to the producer. He is the one who is in personal touch with the housewife, who is really the essence of home and country. The boys who laid down their lives in France, together with the billions ex- pended, have proven to America that the greatest thing a man can render to his country is service. Phillip A. DePuyt, of Rochester, N. stated that we as delegates were glad to be here where there was a wealth of experience and where every angle that affects the retailer could be dis- cussed. Mr. Kamper, of Atlanta, in his ad- dress of welcome explained why the registration fee of $3 was charged. He said he believed the psychology of paying for something would keep all of the delegates in all of the sessions of the convention; in other words, they would all stick together and the convention’s success would be as- sured. National President John A. Ulmer was then introduced and then followed the introduction of past presidents. Report of National President Ulmer was then given, in which he gave a fine review of the year’s work, spoke ot the fine record that Mr. Hatten- bach had made and expressed deep regret that he had to be taken so sud- denly. The committees of rules and order ot business, credentials and resolutions were appointed and I had the pleas- ure of acting as chairman of the first named committee. Acting Secretary Frank B. Connolly gave his report, in which he showed some of the unjust practices the Gov- ernment has carried out. For instance it bought a large quantity of pineap- ple at $4.50 per case and sold it for $10.80 per case. It bought 3,000,000 pounds of prunes at 9c per pound and sold them for 22c per pound. This wasn’t profiteering because the Gov- ernment did it. Then, on the other hand it sold a large quantity of to- matoes that had cost 13%c per can for 9c per can, thereby giving the pub- lic the impression that the retailer was skinning them if he even endeavored to get his cost out of his tomatoes. As the secretary, he had been kept busy watching all bills that were in- troduced that affected the retailer. He stated that the Lever act was not mandatory but suggestive. Report of the Treasurer, John H. Spiess, was given and referred to the Auditing Committee. Monday evening we enjoyed an ex- cellent banquet given by the Aspara- gus Club. Ex-Senator George Peter- son of Duluth acted as toastmaster. Tuesday a. m Mr. Westphall, of Mis- souri, in speaking of co-operative buy- ing, said the average small retailer had to pay the long price, while many large buyers and chain stores had been shown a preference and often given a manufacturer’s discount. Knowing that a great many of the manufacturers are looking toward selling the retailer direct, the jobbers of St. Louis are now advertising for the retailer. He stated that 75 per cent. of the business in Detroit was done by the chain stores, and they would dictate to the manufacturers unless the manufacturers would will- ingly come to their terms. It was very noticeable in the discussions that the retail owned wholesale house had the preference over the co-operative buy- ing associations. W. B. Culver, of the Federal Trade Commission, was the next to address us. He stated that the retail grocer was like the whipping boy of years ago who had to suffer for the wrongs February 23, 1921 committed by others. The Federal Trade Commission is constantly in- vestigating unfair and deceitful meth- ods that any firm may use and nearly all of these firms. desist from these methods as soon as investigation starts. Taxation was one of the big things that he touched. This he said must be given careful study. We must decide upon the policy, whether we shall face them and pay them quickly, clearing up our indebtedness or shall it be prolonged over a period of years. National childhood is over, wild oats have been sown and now we must face these taxes. He showed very plainly how the excess profit tax law was a penalty and he felt it should be repealed. The manufacturer has been putting his money into non-taxable bonds at 4% per cent., instead of using it in busi- ness, thus curtailing production. He stated we must have quantity produc- tion in order to get lower prices, as it is the law of supply and demand that regulates the prices and not the retailer. We were entertained Tuesday by the Fleischman Co. at an excellent bread luncheon. Mr. Linnehan, of the School of Business Research of Harvard Uni- versity, gave us a very interesting talk. Of the 200 or 300 retail grocery stores that they investigated in 1919, they .found the average overhead ex- pense was 14 and 6-10 per cent. and the average net profit was 2 per cent. They also found that the average net profit on shoes was 7 per cent., on hardware 6 per cent., on general stores 3 and 4-10 per cent., and on wholesale groceries 1 3-4 per cent. Paul Findlay was next introduced and gave us the same good talk that we had the pleasure of hearing at our own State convention in Grand Rap- ids last February. On Wednesday we were addressed by a representative of the National Canners Association. He explained the large advertising campaign they were carrying on, some of which can be seen in our own Michigan Trades- man, relative to their inspection serv- ice and the seal they are using on all inspected brands. He believes this was a service the consumer was en- titled to and also stated that part of their job was to help the distributor. The National Canners Association is not a commercial association. It does not discuss prices. Everything that goes into canned goods is higher this year and he could not see how any of these canned foods would be cheaper this year. He explained the differ- ence between a springer and a swell. A springer could be caused from the tin for the ends being cut a little large and when pressed in would remain, while a swell was always. spoiled goods, often caused by a small leak and both ends of can are always bulged. A springer may be bulged at one end or both ends. Our old friend, John A. Green, next gave us an excellent address, in which he said: If the Government will re- frain from interfering, supply and de- mand will bring down prices. Every retailer should use good judgment and take good care of discounts. It is our fault as retailers that we allowed the steam roller of unjust criticism ic ANF re- rma biveniemienan eaten: presets vane care NESS % & ES Mlprens cor cma esonceminineunteony February 23, 1921 and publicity to run over us and never get up to defend ourselves. J. A. Cunningham gave a paper on the cash and carry system. Francis Kamper, of Atlanta, our new National Vice-President, gave an interesting talk on the Institute of Certified Grocers. He told of a three- year course that was given in Eng- land for grocers and clerks, in which they studied very thoroughly all com- modities, methods of doing business and salesmanship and in which they had to pass a yearly examination. Every grocer should be healthy and experienced for ours is the greatest business. We have some standard to go by, must elevate our own profes- sion and when we get intelligent enough, our schools will be giving diplomas from their grocerdom de- partment. I was pleased to have the privilege of giving the report for Michigan. Thirty-five states were represented at this convention and Michigan stood second. in membership, California alone being ahead, we are hoping to retain this position but it can only be done by co-operation and good hard work. Michigan was entitled to twenty delegates and we are hoping that a large delegation can go to Kansas City this year to represent the Wolverine State. Then followed the election of offi- cers as follows: President—J. A. Ulmer, Toledo, Ohio. Vice-President — Francis Kamper, Atlanta, Ga, Treasurer—John H. Speas, Kansas City, Mo. Trustee—Amison of Rhode Island. Thus ended one of the best National conventions ever held and every one left feeling that he had been repaid many times for all that it had cost him. During the past year the Michigan Merchants Association, a federation of the retail associations of the State, was formed and by virtue of my office | was placed on the Board of Direc- Five meeting of this board have been held. Mr. Affeldt repre- sented me at one of the meetings, Mr. 3othwell at two meetings and I at- tended two, all of which were held at Grand Rapids. During July while spending a little time at Oak Bluff, a summer resort near Caseville, I went one morning to the village and found that there were three grocers and in less than an hour I had secured them all as members of our State Association. On Oct. 20 a meeting of the officers and board of directors was held at Kalamazoo, for the purpose of arrang- ing for the convention. I made this trip by auto and Mr. Davis and Mr. Tatman returned as far as Battle Creek with me. I also visited several of the Lansing boys on the return trip. On Monday Jan. 17 I went to Port Huron, where I met Mr. Bothwell. We were both terribly shocked to hear of the tragic death of our dear friend and past President, M. L. De- Batts. We phoned to Bay City from Port Huron and ordered flowers to be sent from the State Association. At Port Huron the prosecuting attor- ney was carrying on an investigation of the bakers and grocers, which I tors. MICHIGAN TRADESMAN understand later has developed into a suit against several of the bakers. Here we were entertained by Mr. Wellman and in the afternoon one of his men took his car and drove us around and we secured four new members. From there we went to Detroit in the evening. The follow- ing day we spent in Detroit. We called on Mr. Cusick and endeavored to find Mr. Shreve but were not suc- cessful. In the evening Mr. Both- well and myself were royally enter- tained by Mr. Cusick and Mr. Day. The next day Mr. Bothwell and myself went to Wyandotte, where we secured three new members. We re- turned to Detroit and : Thursday morning Mr. Bothwell went to Kala- mazoo and Grand Rapids and I went to Bay City and attended Mr. De- Satt’s funeral. It was an ideal day and hundreds of people gathered to pay their last tribute to one who in every respect had been a real man. After the funeral, Mr. Schmidt, our State Treasurer, and myself called on four of the prominent wholesalers and secured their dues of $10 each. Later I received a very kind invita- tion from Cadillac to be with them the evening of Feb. 1 and attend their annual meeting. Upon reaching Cad- illac I was met by Mr. Curtis, Presi- dent of the local Associations, and Mr. Bothwell. At 7:30 about forty or fifty of Cadillac’s hustling business men sat down to an excellent ban- quet, one of those kind that you read about, where it was not wise to even wear a belt. After this fine feed we went to the Chamber of Commerce rooms, where some very interesting talks were given. An excellent feel- ing was manifested and every one felt profited by this gathering. The next morning Mr. Curtis took his auto and with Mr. Bothwell and our Mr. Seager gave me a fine ride all around their beautiful city and also around one of their noted lakes. We had din- ner together and then I left at 12.50 for home but I shall always remem- ber with pleasure the delightful time that was mine. One day during the past summer a merchant dropped into my office and before leaving he was numbered as one of our State members; also one of our merchants in Cass City sold out and I secured his successor as a member and the latest, a man who has been my head clerk for the past two years has recently bought out an- other grocer and will now soon be one of my competitors, but I already have his $5 and order for salesbooks although he doesn’t enter business until I return from this convention. During the past year I traveled about 1,300 miles on State work, not counting the trip to Atlanta, and my one regret is that I have not been able to accomplish greater things for the State Association. Personally I feel that Michigan is to be complimented on having such a capable man as Mr. Bothwell in the capacity of Secretary. The results that have been accomplished during the past two years have been due, to a great extent, to the zeal, enthusiasm, untiring energy and hard work that have characterized his efforts at all times. Again | wish to thank Mr. E. A. Stowe, of the Michigan Tradesman, for the loyal way in which he has championed the retailer’s cause and for the publicity given us during the past year. Nor can we forget the fine spirit displayed by the wholesalers who have been anxious in every way to better the retailers condition. The credit of the work done dur- ing the past two years does not be- long to me, but does belong to the other officers, the Board of Directors and to you as members of this As-- sociation, you who have given your support and strength to the carrying out of the ideals in which you have believed. As I step from this office at the close of this convention I bespeak for your new President the very best that you can give in service, loyalty and co-operation. And right here I wish every one of you would pause just for a moment and thank God for life in such an age as this, rich with the promises of bet- ter things; thank God for being part 7 Nation’s heart whose pulsations are not ruled by of this great strong kings. One of the I saw on our New York summit of Old most impressive sights \tlanta trip was the Peace Monument on the Lookout Mountain. It stands 90 feet high and cost $100,- 000. On the top of this monument 1 stand two soldiers, one in the blue and one in the gray. Over them floats Old Glory and above the flag rests the stand telling to the North and South are American eagle. There they with hands clasped, world that the united one country now and forever. \nd so I trust that all of the re- tailers in this fair State of ours may clasp hands and stand united in heart under the banner of Old Glory, as one Association, now and forever. ——— oe <--> —— Must Sell Candy Net Weight. St. Louis, Mo., Feb. 21—The com- missioner of weights and measures here has started a drive to enforce the retail sale of candy at absolutely net weight. Che point of issue resolves itself down to the weight of the lower half of a candy box. \t a recent meeting with retailers the commissioner explained that his laudable ambition was to protect the candy-consuming public from being “charged fancy prices for the weight of fancy boxes,” and that the retailers would have to rearrange their pack- ages so as to give absolutely a pound ot candy on a pound sale. The retailers explained that in the first place the weight of the box amounted to comparatively little; in the second placesthat the fancy box which the public demands doesn’t run so far different from the candy itself in its per-pound cost; in the third place, that they customarily only weighed the bottom of the box and that the top wasn’t put on until after it was taken off the scales, and in the fourth place, that it all seemed foolish anyhow, inasmuch as there was no law to prevent their increasing their prices if they desired to get fancy i - turns for fancy boxes. Nevertheless the ruling stands. Re- tailers now must shift their scales a notch to take care of the weight of the bottom of the box, and if notches are not sufficiently together they have to buy new scales or re- sort to higher mathematical methods of calculation. —ceeereenieeel nnEneeSeninonainies Years don’t make age, but looks do. close ducers. EXCLUSIVELY WHOLESALE WANTED EXPERIENCED DRY GOODS SALESMEN With business gradually improving we need several real experienced Dry Goods Salesmen for territories in Michi- gan around Saginaw, Flint, Jackson, Bay City, Ann Arbor, Adrian and Grand Rapids. GRAND RAPIDS DRY GOODS CO. GRAND RAPIDS, MICH. Must have real pro- Apply by letter only, giving experience, refer- ence and qualifications. NO RETAIL CONNECTIONS SALES TAX FAIREST TO ALL. Nobody likes to pay taxes. Taxes in any form are a burden and in the end must be paid by the ultimate con- sumer, however many times the goods may turn over. Camouflage it as you will—as a cost of doing business, ab- sorbing it by the seller or the buyer, or passing it along—in the end, the consumer must pay it and it is ridicu- lous to try to hatch up ways to avoid adding to the high cost of living by dodging taxes in whatever form. Nor does it make a particle of dif- ference, in this case, how many times a commodity pays taxes, so long as the merchants are treated alike and used in an equitable manner in the preservation of fair competition. It may be true that direct buyers—such as large chain stores—would pay less taxes in the aggregate than he who had his goods pass through more mid- dlemen, but these objections of in- equality are just as easily met as they were when the Government during the days of the Lever law set up arbitrar- ily recognized “classes” of distribu- tors and confined the movement of foods to those definite channels. Any advantage that might come to the direct trader through the tax system could be easily corrected in the regu- lations themselves. The whole cause for the distorted viewpoints on this measure lies in re- garding it as a “turn over” tax, rather than as a means to an unpleasant end by taxing “sales” of whatever sort and whatever variety. The objections to such tax plans as the present income tax and the excess profits tax are that a very small part of the people have paid anything on them; so small a part as to make them class legislation of the rankest form; almost Bolshevistic in spirit. Less than three million people paid income taxes, while it is patent that the other twelve million made more than the exempt $1,000 or $2,000 during 1919. And every business man knows that technical “excess” profits were actual- ly nothing of the sort in the majority of cases, while the worst profiteers escaped wholly, especially in the realm of buecaneering labor and petted farm- ers. It is also essential that a fair tax ought to be easily and dependably collectible, with a minimum of official machinery. The proposed sales tax would be visited on everyone buying any commodity and would be easily collectible from the seller through stamps; even in small _ fractional amounts. Of course, it would add ex- pense to the ultimate price, but “the more times the tax is paid, the more revenue” to pay for the war. In the end, the burden—it has been set at a maximum of 3% per cent. by students of it—would not be serious on the consumer; really less than that in- volved in many of the current price fluctuations. As a burden on the merchants his trepidation is of the variety of croco- dile tears. It really makes very little difference to him so long as he passes it along to his customer. His burden is not to be measured by the total he pays in a given year but what he pays on the particular sale. More proper- ly, he is concerned in what his com- petitor pays. Because he turns his MICHIGAN TRADESMAN stock often does not make him a “victim” of the tax; it is still only a percentage on his total business. The fact that he is able by turnover to pay more toward liquidating the Na- tional debts ought to be a matter of some satisfaction to him—not the oc- casion for repining because he pays more than someone else. What is needed is revenue in the easiest way possible, in least burden- some degree and imposed in such a way that everyone will pay his share. The sales tax certainly seems to meas- ure up to these requirements better than any plan yet proposed. To quib- ble about it as a measure of unfair- ness is alike useless and distorting of the real character of the tax and its inevitable end of paying government- al obligations. WHO BANK BORROWERS ARE. Comptroller Williams, who is dif- ferent from the ordinary Comptroller of the Currency, prints in his annual report for the first time a statement of borrowings from National banks by classes of borrowers, from which it appears that on November 15, last, loans and discounts to manufacturers came to 21 per cent. of total loans of National banks, wholesale and retail mercantile business 26 per cent. and farmers 14 per cent. The farm loans aggregated on that date a slight frac- tion under two billion dollars, while mercantile business, wholesale and re- tail aggregated three and one-half bil- lions. Bond and stock brokers and dealers in investment securities were borrow- ers to the extent of 664 millions, or one-third the amount loaned to farm- ers, while public utilities, including the railroads were borrowers to the extent of but 225 millions, loans to these classes being 150 millions less than to professional men. Miscellan- eous classes borrowed four billions or about 30 per cent. of the total. The report shows that farmers were receiving a larger part of the discounts of the National banks than would have been supposed, probably a greater proportion of farmers being borrow- ers from other than National banks, while stock and security borrowers received a moderate part of bank loans from National banks. It is true, however, that Wall Street loans were abnormally low at that date, when the public was out of the stock mar- ket. Including all banks it is prob- able that farmers and manufacturers stood about equal in the amount of credit extended to them at the date mentioned. ON A PERCENTAGE BASIS. A compromise measure is the result of the Senate’s deliberation’s on re- stricting immigration. Rejecting the House bill, which barred all immigra- tion for fourteen months, the Senate also refused to accept the proposal of its own Committee on Immigration to limit incomers to 5 per cent. of those of their nationality who were shown to be here by the census of 1910. The bill which has passed the Senate re- duces the percentage to be admitted from five to three. It would allow a total of admissions in any one year of about 350,000, ranging from a maxi- mum of 77,000 from Great Britain and Ireland to one of 139 from Serbia. Thus the Senate bill is simply a restrictive measure. It embodies no principle of selection. Doubtless something can be done by American officials in European ports to facilitate the departure of the more desirable and to impede the departure of the less desirable, but any such action will be independent of the terms of the bill. The bill looks solely to a limita- tion in the number of aliens admitted to this country. In this fundamental aim it differs therefore, from previous legislation which has operated to keep immigrants out—legislation imposing health or financial restrictions. Such measures select as well as exclude. Under the Senate bill the first 40,- 000 Italians to pass inspection at Ellis Island would be admitted, and that Italian immigration for that year. A selective bill, proceed- ing upon the principle of the adapt- ability of the immigrant to our civil- ization, might conceivably admit 100 per cent. of the immigrants from nationalities. Certainly it follow a merely mathe- matical formula. The House is said to be prepared to concur in the action of the Senate. If the vote in the Senate is an indica- tion of the general sentiment in Con- gress, the bill can be passed over the President’s veto. The practical need for such a measure cannot be said to would end some would not have been demonstrated. the result of apprehension arising from vague and ill-grounded rumors and forecasts. ANOTHER WILD SCHEME. The collapse of the plan fostered by the Non-Partisan League in North Dakota for State-owned grain eleva- tors and flour mills serves to direct renewed attention to the project for marketing grain that the American Farm Bureau Federation has had un- der consideration for more than a year. Last summer the Federation appointed a committee of seventeen to formulate the details of a plan for the marketing of grain, with a view distributive process between growers and millers more di- rect and consequently cheaper. The plan of the committee has just been It contemplates the es- tablishment of a co-operative organ- to making the announced. ization to be known as the National Sales Agency, which will own term- inal elevators, warehousing corpora- tions, financing corporations, and ex- porting agencies. The National Sales Agency is to make working agree- ments with local co-operative eleva- tor associations and grain growers’ associations, and where these types of local agencies do not exist, the National Sales Agency is to form its own. The plan involves the complete handling of the grain from the farmer to the miller by the local and the Na- tional organizations, eliminating com- mission merchants and the exchanges. It is an ambitions project, fraught with many obstacles and dangers, and the chances for its success are not very highly promising, if past exper- ience offers any guide. The move- ment, however, is at least an expres- sion of the agrarian unrest in the grain belts, and that it is not confined to the small farmer, or the ne’er-do- The bill is: February 23, 1921 well, is revealed by a study of the personnel of the Farm Bureau mem- bership, which is made up of some well-meaning men, along with freaks, cranks, shysters and _ tricksters. AS TO WOOL AND WOOLENS. An expectant attitude seems to per- vade the wool markets. It is too soon to determine what effect will follow the turning over of the British goy- ernment-owned supplies to the newly organized Australian corporation, or what will happen should wool be speedily placed on the dutiable list here by action taken shortly after the new Congress assembles. At the auc- tion sales held abroad there has been no marked change in prices, but in this country there is shown more of a determination on the part of holders The statement has been made that about three-quarters of last year’s domestic clip is still undisposed of, to sell. and three months more will see nearly 300,000,000 pounds added to the stock on hand. The mere financing of such a load is no small matter. Mean- while, too, the imports of wool con- tinue rather large. The outlook is that so much wool will be available in this country before it can be made dutiable that no effect on prices is likely for a year or more to come, and by that time world conditions will have completely changed. In the goods market the chief sub- ject of interest at the present is the opening of the American Woolen Company Monday. Overcoatings and mackinaws for Fall are shown and also a line of fabrics for the cloak and suit trade, as well as one of skirtings. The company is making a bid for a large share of the trade in women’s wear fabrics, which have had more of a market recently than those for men’s wear. FAKE NOODLES. Federal food inspectors have been instructed to look out for fake noo- dles, which are reported to be com- ing on the market in large quantities. Some manufacturers of noodles im- part a yellow streak to their product with dye. The only purpose is to make the noodle resemble a real egg noodle. Food inspectors have been instructed to watch interstate ship- ments of noodles in order to enable the Department of Agriculture to check this practice, which under the provisions of the Food and Drugs Act, is illegal. The use of the dye, which costs lit- tle, in place of eggs, which are ex- pensive, is not only a fraud upon the consumer, but it makes for unfair competition among manufacturers, the Department holds. It is difficult for reputable manufacturers to meet the competition of unscrupulous produc- ers who substitute a cheaper and less nutritive substance for the genuine and more expensive material. SE Doing those things which we should do and refraining from doing those things which we should not do, is an assertion of the will by which we demonstrate our fitness to live long and prosper. seoeeesanceasescesassegins ices Children are seen and not heard—in the movies. pment Aaa ns saint ia sie wi ; { | i i j i February 23, 1921 MICHIGAN TRADESMAN Small Sized Oranges are The Best Buy Now Growing conditions in California this season have pro- duced an orange crop with an unusually large proportion of the smaller sizes—216’s, 250’s, 288’s and 324’s are in plentiful supply, while the larger sizes are scarce. Ask your Jobber for Prices on Small Sizes Consider the attractive prices at which these small sizes can be sold and still net you a good pro is equivalent to 33 |-3‘ fit. Note the selling prices on the chart be- low, which are figured to yield 25" margin on your selling price (which: © on your cost). We wish to call your particular attention to the 216 size which is the most plentiful now. The 216 size and the 200 size are so nearly alike that it is difficult to tell more oranges toa box. You can buy 216’s at bargain prices. them apart and the 216’s contain 16 These figures are selling price per dozen, NOT cost. Doz. $3.00 $3.25 $3.50 $3.75 $4.00 $4.25 $4.50 $4.75 Size in Box Box Box Box Box Box Box Box Box 216 18 ao 2a 26 28 30 aa 34 i 36 | 250 21 20 a1 ao 24 26 2¢ 29 3 288 24 17 L 19 20 ae aa 24 ao | ae 324 27 15 17 18 ig 20 21 os | a ‘Tus size situation is not a new one. Growing conditions vary each year. A similar situation existed several years ago, when there was an abundance of small sized oranges and a scarcity of the larger sizes. Merchants at that time learned how to turn it to their advantage. This is how they did it. |. They bought at attractive prices the smal! sized oranges, which were then in mosi: plentiful supply. 2. They displayed large quantities of the smaller sized oranges in the window all the time. 3. Instead of pricing the small oranges in the customary way, “‘by the dozen,” they an yo an featured them in larger quantities by the peck, basket, bushel, half box and box. . Many offered odd quantities for even money, such as “19 oranges for 50c,”’ ~) dozen for a dollar,” etc., depending on size and cost per box, so that each cus- tomer bought more than the usual dozen. . Some made one day each week an “Orange Day” when they featured small oranges as ‘‘leaders’’ at bargain prices d thus attracted trade to their other lines. This opportunity is here again. Use it to ur advantage. Get quotations on all sizes d buy those which are cheapest. Try these plans in your business. Write us for free displays and selling helps. California Fruit Growers Exchange LOS ANGELES MICHIGAN TRADESMAN February 23, 1921 ; AA E — é = 2 = yf ~ | ortt SHOE MARKET | | ae a - FZ ang: = > be = a = 3 Se ee _ ; Ty a. me a SY BY ZL gy Pg eS; Michigan Retail Shoe Dealers’ Associa- ion. 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. On What Basis Do I Pay Salary? In dealing with the topic “On What Basis do | Pay Who Runs the Store,” I want to present the two subjects in the reverse order, Salary and in as much as there can be but one answer to the question “Who Runs the Store?’ Whose money pays the people, the force, the rent, the taxes, or any other expense The only sales office of conducting the business? customer, of course, is. the answer. Who determines the policy of mer- selected, the the grades carried? chandising the styles sizes bought or Again it is the wearer of the shoes, and so with any like question about the management, the answer can be only “Your store.” customers run your Passing then to the question of the remuneration to salespeople three determining factors into the plan. The must be equitable and fair to the customer, to the salespeople, and to proprietor, be- must the salespeople are to prosper. a mutual three parties all of benefited. enter remuneration cause the business prosper if it is proposition between the whom must be Many plans in use have objectionable features, but I shall speak only cf one I have put into practice. First: Payment of regular weekly salary based on individual work. Second: Payment of bonus July 1 and January 1 of 1 per cent. of gross sales. Everyone in the store organ- ization shares in the distribution. Divide the fund equally for distribu- tion, first on pair basis and second on dollar basis. Suppose the gross business for six months is $50,000, then a fund of $500 is taken, $250 of which is dis- tributed on dollar basis. The share for a salesman selling $10,000 would be one-fifth, or $50. Suppose the store sells 5,000 pairs, and this sales- man sells 1-3 of the distribution, or 83 1-3 on pair basis, or a’total bonus of $133 1-3. The office force is given the same ;ercentage bonus based on_ salary paid. Pair volume is recognized as neces- sary to keep salespeople from neg- lecting children’s business which is more or less tedious, and dollar vol- ume that neslected. better grades will not be Keep this big idea in mind—“Every store has its own in- dividual problem which must be solv- ed within itself, and a doctor from without is unable to write a prescrip- tion adaptable to all retail shoe that I present deal with predominating problems of a small individual business in a small doing a volume per year of $4.00 for each man, woman, and child, and may stores. Ideas town have no bearing on the problems of big businesses or city stores. Permit me to generalize a little by telling you the determining factors that Our store caters to the better class of trade, people who are in the habit of buying grades of footwear. means the store must present were considered. the real good That a good appearance to correspond. The salespeople must be of the bet- ter trained class, and their poise or appearance must not be crude. Their standard of living must be such that they are looked up to and thought well of. moral Corres- Their mental and standards must be right. pondingly, they must have the nec- essary returns to maintain themselves such a_ basis, and their families on beside being ambitious to improve themselves, the store service, and get results from their efforts. than eighty stores where various kinds of An investigation of more co-operative plans have been tried in an endeavor to get conscientious ser- vice from the sales people proves that a co-operative plan based on the entire sales of the store, as a whole, is the one that produces the greatest results. [It has demonstrated that any co-operative plan based sole- been ly upon each salesman’s personal sales does not work out for the good of the store, but under the plan we mention, everybody in the _ store works for the success of the business as a whole. They do not care who sales, but they do care that the makes them, therefore, each one will do his makes the about seeing store part to please every customer as far as possible. Everyone works for the success of the store because by so doing it increases his own income. that evidence of the Remember the employes get results of their efforts in increasing the store’s tangible business. The more business done, the more pay they get. Of course, the regular salaries are based work of each person, and in determining this salary we take into consideration to a certain extent the amount of their personal sales. For this reason each salesperson is make his individual sales as great as possible, upon the individual anxious to because not only his salary depends upon it to a certain extent, but he knows that the larger salary get the greater percentage of the store’s co- operative profits in addition to his regular salary. When you introduce any plan, if you fully explain its advantages to each of your salespeople, you will find that those whose services are most valuable will welcome it, knowing that the harder they work the more friends they make for the store, and the more goods they sell, the more money they will make for themselves. All good men and women like to be put on their own metal, so they can more than who is worth less, and this enables them to some one plan conclusively In fact, this plan earn demonstrate what they can do. makes every salesperson anxious to make certain that each and every cus- tomer will come back because they have been given complete satisfac- R. M. Atterbury. tion. a Whatever there is of luck in busi- ness can be counted on to quit the quitter. Luck will not stay by the man who does not stay by his job. Of course your business will not run smoothly when you are away from it, but it will not run smoothly if you never get away from it. 7 Shoe Store and Shoe Repair Supplies SCHWARTZBERG & GLASER LEATHER CO. 57-59 Division Ave. S. Grand Rapids Rapid ‘Turnover GRAND RAPIDS What makes a rapid turnover? 1. The right product. 2. The right price. 3. The right service. When you deal with the Hirth- Krause Company you get all three of the above items combined. Mirth. Shoemakers for three Generations Mes Shoes Tanners and Manufacturers of the MORE MILEAGE SHOE ali$e MICHIGAN St. No. 452 at $2.70 Brandau Shoe Co. Detroit, Michigan In Stock Goodyear Wing-Foot Heels Attached Glazed Colt Upper, Opera Last, D Width Only St. No. 450 One Strap Sandal Opera Last at $2.60 COMFORT SHOES St. No. 425 at $2.85 MANUFACTURER Women’s Sandals, Juliets and Oxfords. 2 —~4 sete February 23, 1921 Necessary Qualifications ' Shoe Salesman. First of all a retail shoe salesman must have a healthy body. In having this he must have the right food; plenty of fresh air and plenty of sleep. He must learn the care of the body. Before waiting on a customer he must thoroughly understand his stock, the location of it, the different styles that are in and the styles that are due in. Study the prices; also the differ- ent fittings of different manuiactur- ers. Personal Appearance: He must know the knack of being well dressed. Successful men are well groomed. They have clean hands, their nails are clipped and kept clean; clean shoes and a clean collar every day. Enthusiasm: of Retail A successful salesman must have enthusiasm. He must feel the same way every day starts to sell; when he must feel as though it were his first day on the job. Keeping up Steam: If he had a good book yesterday he must aim to sell more to-day. By this I do not mean to give less service to the cus- tomer. The successful salesman does not give particular thought to his book but devotes one hundred per cent. of his time or himself to serving his customers, letting the book take care of itself. The customer is the boss: When the customer approaches the salesman he must always have a smile in greet- ing her, regardless of what experience he had with the previous one. The smile will always return. Courtesy to the customer means that it will help to the final sale. Look your customer in the eye and con- vince her that you are at her service. Fitting: Never ask what size shoe she wears; always measure her foot. Study it before you try to fit it. Some feet have a long arch and short toes others will have a short arch and long toes. By studying these points you will know just what style shoe you have to fit her with. Always try to create a desire and gain her confi- denc. By doing this it will be the most important part not only for the first sale but you should have a sug- gestion for a second sale. Show that you are interested in her and the next time she wants foot wear she will be back to you as the salesman who was so kind and courteous. Also try to remember her name or take her name and address, the style of shoe selected and the size. In a short time you will have a good following that will help you and the firm you are working for. Treat every customer with the same interest as you would your own friends. Interest of the firm: Keep your stock moving. Picture in your mind many dollar bills lying on the shelves. Stock turnover is the secret of suc- cess in conducting a store. This is no small responsibility. Knowledge of your stock is essential. Co-operation: To-day all things are done by teamwork. Fellow work- ers must work together for there are times when a customer should be turned over from one salesman to an- other. When she knows that she is dissatisfied with the styles shown her he should not wait for the last num- MICHIGAN TRADESMAN ber to be shown but use team work and introduce another salesman and tell her that he better understands the stock and will be more able to find other styles. By doing this shows co- Also help one another at times on stock work or looking for odd styles. operation. The Foot: Learn the different parts of the foot. Remember that there are twenty-six useful bones in it. This will mean another talking point and help to gain her confidence. Study the parts of the shoe, also the kinds of leathers. At times cus- tomers will come in and question the salesman in regard to the leather. Things to remember—love for your work, sincerity with the customer, loyalty to the house, effort toward im- provements in the quality of service. William L. White. ———_~-~- > _____ Miscarriage of Justice in Judge Landis’ Court. Grandville, Feb. 22—The amazing position assumed by Judge Kenesaw M. Landis in that Ottawa, Illinois embezzlement case is something to make the friends of the judge hang their heads in shame. Why did he do it? Judge Landis is known throughout the country as an unusually compe- tent dispenser of justice. His con- nection with the base ball interests served to dampen somewhat the splendid record he had won in the past, yet even his dual judgship was, in a measure, overlooked since most people believed that he was sincere in his methods and would still hold to hissold time vigor in the meting out of justice to criminals. In condoning the crime of. this young bank teller in his alleged em- bezzlement of over $90,000 from the National City Bank of Ottawa, IIl.. the judge has overstepped the bounds. and in his act is a just cause for criti- cism such as Senator Dial has ex- pressed. It is natural to expect the most rigid adherence to justice on the part of our judiciary. When one of the highest Tiepemteers of law and justice in the land goes out of his way’ to sympathize with a criminal, and while doing so, condemns that criminal’s employers because of the smallness of the pay envelope, one scarcely knows whether to feel vexed or chagrined over the monstrous infidel- ity to law of the court. The case in point, that of a young man of 19, peeved because he feels that his salary is not commensurate with the service he is rendering, takes it upon himself to rob the bank of thousands of dollars. The excuse for the defalcation is one easily made, and would grant any number of evily disposed, reckless young fellows the privilege of enlarging their incomes at the expense of common honesty. When given an opportunity to ex- plain his astonishing acts the judge only serves to make matters worse by defending his position, condemning the bank officials as inviting embez- zlement because of the smallness of the wage given the teller. It hardly seems possible that a man capable, as we know Judge Landis is, of filling the high position he occupies should have the temerity to defend the absurd, and untenable position he has placed himself in. He certainly has not only invited criticism, but has placed himself in a position the most unenviable of his lifetime. Citizens of Ottawa are not. dis- posed to agree with the judge, feel- ing that he has set a bad example for the youths of this country. He is offering them encouragement to rob their employers whenever they con- ‘sider Pe caectve: underpaid. One can- uot but regret that so wise a man as Judge Landis has seen fit to allow his sympathies to run away with his sense of reason and justice. Old Timer. 11 Get the Boys Business of Your Town Use the best lever on the market, “THE HOWARD LINE.” Sell shoes that will give more wear than the ordinary and reap the profits that come from consistent repeat sales, Wear, Wear and more Wear is the cry of parents who seek a fair return on their investment in boys shoes. Why buck a concerted effort on their part for shoes that will give real service. Sell “HOWARDS” and rest assured that the next pair will also be “HOWARDS” because they give the service that your trade demands and cost no more than ordinary shoes. A large stock is not necessary. We carry them on the floor. Buy a few and size up often. It means large profits on a small investment. Goodyear Welts at $4.00, $3.75 and $3.50 American Welts at $3.25, $3.00 and $2.75 RINDGE, KALMBACH, LOGIE CO. GRAND RAPIDS, MICHIGAN Makers of Good Shoes Since 1864 Build Your Business On a Foundation of H. B. Hard Pan Truly the service shoe trade may be said to represent the foundation of the shoe business in any community. The H. B. Hard Pan shoe line because of its many service giving qualities is gen- erally conceded THE STANDARD WORK SHOE VALUE. On it you can build an ever increasing trade among the substantial people of your community, and the handling of this QUALITY line will mark you as the lead- ing merchant in your community. They wear like iron. Herold-Bertsch Shoe Co. Manufacturers of Serviceable Footwear GRAND RAPIDS, MICH. 12 MICHIGAN TRADESMAN February 23, 1921 ye COM EEL LECH puma N) = a a) (LCC avers } “)) ete ml sy y brig CT LLL Ep WT ai] 2 YY», ln f E| > WS - 2a Ww) ae Make the Speeches After Finishing the Job. When we organized the Commer- cial Club it was for the announced purpose of putting Ourtown on the map. We realized that our city was so dead that if Rand, McNally had ever heard of it they long since had forgotten it, but James FitzRoberts Hall, the ardent young newspaper man who had recently come from the city to cast his lot among us as edi- tor and owner (of the equity) of the Express, had reminded us that Chica- go used to be a muddier hole than ours, that Main street in Kansas City once would have looked like an alley compared to a boulevard beside our principal thoroughfare and that Los Angeles had jumped from an Indian village to a real city just because it had got the jumping habit. “Any town on earth can grow and prosper and progress and be proud of itself if it will just get to work and do it,” asserted James FitzRoberts. “Look at all the towns that have done it, and are doing it. Haven't they all come from behind and walked right away from neighboring towns which had just as good climate, just as great natural advantages, and a head start to boot? The right spirit of enter- prise and nerve and pull-together and service can make a real city anywhere. Let’s organize and advertise.” “Sounds all right,” drawled Lyman Rutt, president of the Farmers Bank, who hadn’t made his money but had inherited it, “but what have we got to advertise?” “Some of our leading business men, ‘or one thing,” snapped Jim,-who was a little too quick with his tongue at times like that. “If one Rip Van Winkle made the Catskill Mountains famous we ought to be able to bring tourists here by the trainload when we advertise that we have forty.” Lyman joined in the laugh which followed for Jim had not yet decided which of our two banks he was going to do business with. And after that nobody undertook to throw cold wa- ter on his enthusiasm. We launched the club in style, with a banquet at the Commercial House, which cost fifty cents per plate. Fred Newman offered us a price of forty cents a plate if we'd have the banquet at his Little Gem Cafe—the one the traveling men along the branch speak of as the Little Germ—but what’s a dime when you’re launching an en- ierprise which is going to affect the whole future of your city and the prosperity and welfare of yourself and family? So we told Fred this move- ment was young yet, that there’d be lots of other banquets later on, and he’d sure get his share, and went right ahead like plungers. We had forty-eight business men at the ban- quet, and eleven others dropped in after the banquet was over, in time for the organization meeting. Their sup- pers had all been prepared at home, anyway, they said, and they didn’t feel like there was any use in the double expense. That banquet couldn’t have been fuller of enthusiasm if it had been free. As soon as the tables were cleared for inaction and the stogies were passed, Henry Hicks got up and cleared his throat three times in rapid succession. Hank had quite a speech in his system, but he never let it go that trip. He wasn’t used to making speeches, and his voice was such a mixture of huskiness and squeaks that he gave it up. “Gents,” he managed to wheeze, “you all know why we’re here. I will now call on our new fellow townsman, Mr. James FitzRoberts Hall.” Well, it was worth the price of ad- mission just to hear Jim talk. He showed us right there that the medals he won for oratory in high school wasn’t given him because of favorit- ism. He drew such a picture of the future of Ourtown that I decided to give up the trip to New York I’ve been hankering for for twenty years and just wait until I could see it all at home. I thought that would be about all the réal speech-making, but it was just the starter. Doc Brecline surprised everybody by getting up and telling how badly our town needed a sewer system. He drew such a picture of the horrors of epidemics which were sure to sweep our city if we didn’t get sewers that half of us began to feel symptoms. “Lit” Lake followed with a stemwinder speech about our need for more paved streets and Hi Camp- bell, who was president of the school board, mighty soon convinced us that bonds for a new high school would be a mighty good investment, Jim got out his pencil and began making notes on each speaker and we knew it would all come out in an en- thusiastic article in the Express, which only added fuel to the oratorical flames. Men who hadn’t dreamed of making speeches got up and made a few ringing remarks. In three hours we had the sewers in, the streets paved, a white way es- tablished, a new railway station built, a new high school under way and a lot of new equipment purchased for the fire department. Then we elected Hi Campbell presi- dent, Jim secretary and every man who had made a speech was appointed chearman of a committee on the par- ticular improvement he had advocated. Every one of them tried to beg off, on the ground that he was too busy, SHAKING DOWN AND SETTLING UP will be two of the foremost activities in business circles this year. ESTABLISHED 1853 ls Your Banking Connection one which will give the fullest co-operation you may require? All our facilities are at your disposal so far as good banking practice will permit. OUR DEPARTMENTS Commercial Department Collection Department Foreign Department Bond Department Safety Deposit Dept. Savings Department Jo 10, THE OLD NAHONAL BANK UX Grand Rapids, Mich. Monroe at Pearl Regularly Examined by United States Government Examiners 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. [;RAND RAPIDS [RUST [| OMPANY GRAND RAPIDS, MICH. BOTH PHONES 4391 OTTAWA AT FOUNTAIN ~¢: BMPS Nt ENTRY. February 23, 1921 but all protests were overruled. The committees were asked to get together the next day, and as many days there- after as was necessary, and map out preliminary plans, which would be passed on by the club as a whole at a special meeting to be held one week later. Six days later Jim met Doc Breck- line on the street. “Hope you're going to make a com- mittee report that will stir things up at the meeting to-morrow, Doctor,” he said. “What meeting is that?” inquired Doc. “Why, the special meeting of the Commercial Club.” “Oh, I’d forgotten all about that,” answered Do. “I’m afraid I can’t be there.” Doc hurried on his way. The fact was, he’d made that speech about sewers because it gave him a good chance to show off his medical knowl- edge and he had never called his com- mittee together. It was the same with all the other committees. Not one had met. And nobody showed up at the special meeting except the president and sec- retary, and half a dozen others Jim had personally rounded up. It took Jim several years of resi- dence in our town to catch on to its ‘ways, but he never lost his faith that any town on earth can get up and march ahead if the right sort of men in it will get together and pull to- gether to make it so. We laughed at him a good deal, but we liked him, and we couldn’t any of us talk to him without being sort of stirred ourselves There’s nothing like faith to inspire faith, but at first Jim couldn’t realize that no country town can have faith in a young newcomer until he has proved his stability. In fact, the only newcomer a country town can have absolute faith in is one who is big and wears fine clothes and a silk hat and sells Oklahoma oil leases or bonds for paper railroads. Jim was disappointed but not dis- couraged, and he never missed an op- portunity to talk with the hardest headed, most conservative men in town about what might be done. At the bank it got so that every time he dropped in to have one of his notes extended, Malcolm Straight, the old president, would invite him into his private office for a chat, and give him friendly advice. When the Commercial Club died a natural death Jim just laughed and said, confidently: ‘“We’ll reorganize in about two years, and I’ve already got Rule 1 prepared for the new or- ganization.” That made us all curious, but he wouldn’t divulge. For two years Jim plugged along and became so much one of us that we forgot his name ever was James MICHIGAN TRADESMAN 13 FitzRoberts, and forgave him all his other faults. Then one day Malcolm Straight asked ten men to come to a quiet meeting in his office that night. When Malcolm Straight invites peo- ple to come they come. There was a one hundred per cent. attendance. Nine of us were old heads, men who had standbys in Ourtown for years. The other one was Jim. Malcolm made us a little speech. It wasn’t so well worded, so dramatical- ly spoken or so grammatically perfect, but otherwise, in subject matter, it was just the same speech Jim had made two years before. It didn’t create quite the momentary enthus- iasm Jim’s had, but, coming from the head of our leading financial institu- tion, the vaccine in it took in a way Jim’s hadn’t. Every one of those men was in that same office again at 7:30 next morning, and promptly at 8 they sallied forth, organized into two com- peting committees, to secure signa- tures to neatly drawn up documents they carried. When a meeting to organize the Chamber of Commerce of Ourtown was held four days later 122 paid-in- advance members were present. That was three years ago. In the past three years Ourtown has advanc- ed wonderfully. Rand, McNally know a lot about it now, and so do a lot of other people who barely knew of its existence before. This progress has been due, everybody has been say- ing to the splendid leadership of Mal- colm Straight, and some of our folks had been wondering what would be- come of our town when he became too old to take an active part in municipal affairs. But at the dedication of our fine new high school the other day, after he had been introduced as “the man who does big things for Our- town,” Malcolm surprised us all by saying: “Friends, it is not I who have done big things for our town. It is our town which has done big things for itself. I used to think when our town made sporadic efforts at getting up a commercial club and putting itself on the map, that it was little use. I felt as if it had been tried and tried and tried again and failed—that there was something unresponsive about our town. “It took me a long time to learn that the fault wasn’t with the town but with our clubs. We'd hold en- thusiastic meetings, but we didn’t back them up with enthusiastic work. We didn’t realize that after a man has made a good speech in favor of a thing he feels as if he had done his ‘duty, and couldn’t afford to give any more of his time to it. So when we organized the present Chamber of Commerce we had two secret rules. The first was: Appoint no orators chairmen of committees. The second: Appoint no committeemen who will STOCKS AND BONDS—PRIVATE WIRES TO THE LEADING MARKETS Se. TO INe oe TRUST BLDG. Why Not Make Sure? There is a desire in the heart of every man to be remembered after he is gone. The tokens he leaves should be designated by written instruc- tions, in order to be sure his remembrances reach their objects. For this purpose your Will is of greatest impor- tance, and should be seen to right away. Our experienced officers are always ready to conter with you on this or related matters. Ask for our new booklet on ‘‘What You Should Know.” THE MICHIGAN [RUST COMPANY GRAND RAPIDS, MICHIGAN GRAND RAPIDS NATIONAL CITY BANK CITY TRUST & SAVINGS BANK ASSOCIATED CAMPAU SQUARE The convenient banks for out of town people. Located at the very center of the city. Handy to the street cars—the interurbans—the hotels—the shopping district. On account of our location—our large transit facilities—our safe deposit vaults and our complete service covering the entire field of banking, our institutions must be the ultimate choice of out of town bankers and individuals. Combined Capital and Surplus --......_._....._.__§ 1,724,300.00 Combined Total Deposits __....._.... .... 10,168,700.00 Combined Total Resources ___-_- mss ie nics hag Re We GRAND RAPIDS NATIONAL CITY BANK Crit THRUST & SAVINGS BARE ASSOCIATED 14 MICHIGAN TRADESMAN February 23, 1921 not commit. I believe any Chamber of Commerce on earth could advance its community a lot by adopting those two rules. You all know that our chamber has succeeded in securing for our town paved streets, sewers, an improved water and light’ plant, a new high school and many other improvements, and our whole town is proud of it. We are happier now than before we became enterprising. I have” been credited with leading all those cam- paigns, and in a way I have led them. But that was because my age and ex- perience in this community made it best for me to lead them. Now to give credit where it is due, every one of those compaigns was planned, not by me, but by the young man who first made me see the mistake of our old time commercial club system. That young man _ has inaugurated every important move for the progress and welfare of this town in the last three years, except one. That one some of the rest of us have been planning these last few weeks as a surprise to him, but I’m going to let you into the secret now. To-morrow morning our committee, without his knowledge or consent, is going to launch a boom for the election of Mr. James FitzRoberts Hall as Mayor.” Well, sir, I'd had the idea that only a few of us insiders really appreciated Jim, he’d kept himself so quiet those last three years. But, say! You ought to have heard that crowd cheer! Lee Shippey. > Mark Twain on Bores. Have you ever read Mark Twain’s “Sermon to Salesmen?” The famous humorist went to church and heard a Miissionary talk. te says: “He was the most eloquent orator I ever listened to. He painted the benight- ed conditions of the heathen so clear- ly that my deepest passion was arous- ed. I! resolved to break a lifelong habit, and contribute a dollar to teach the gospel to my benighted brthren. As the speaker proceeded I decided to make it five dollars, and then ten. Finally I knew it to be my duty to give to the cause all the cash I had with me—twenty dollars. The plead- ing of the orator wrought upon me still further, and I decided not only to give all the cash I had with me but to borrow twenty dollars from my friend who sat at my side. “That was the time to take up the collection. “However, the speaker proceeded and I lost interest and finally drop- ped off into a sweet slumber; and when the usher woke me by prodding me in the ribs with the collection plate, I not only refused to contribute, but am ashamed to state that I stole 15 cents from the plate.” forms of insurance. MUTUAL INSURANCE. How It Reduces the Cost and Fire Hazard.* I have been honored by your Sec- retary with a request that I attend your Convention and give you an ad- dress on “Mutual Insurance and How to Reduce the Cost of Fire Insur- ance.” In order to fully explain same, I will be compelled to com- mence with: What Is Insurance? Insurance is developed from a de- sire to break the force of the blow in case of loss. It first manifested itself as a form of sympathy for the unfortunate; and some of the older Mutuals retain traces of this in such names as “The Helping Hand,” “The Contributionship,” etc. Commercial insurance began on the sea. Mer- chants were deterred from fitting out ships for voyages because they fear- ed risking their entire ship and cargo. Wealthy individuals, who met at Lloyd’s Coffee House in* London in order to relieve the difficulty and encourage commerce, began insuring by making personal subscriptions of the amount each was willing to risk, generally not over $500 to $750, charg- ing such premiums as were agreed upon. That practice is still kept up to some extent at the present day, but most of the business has fallen into the hands of large companies. As society developed, so did the Two great class- es came into being, the joint stock and -the Mutual. The Lloyds still exist, but they form only a very small class. ‘The joint stock companies, which furnish indemnity for pay and at a profit, and the co-operative, or Mutuals, which furnish insurance at cost, practically cover the field. It is more briefly stated thus: In- surance is a contract whereby one, for a consideration, undertakes to in- demnify another if he shall suffer loss. Any contingent or unknown event, past or future, which may damnify a person having an insur- able interest or create a_ liability ‘against him, may be insured against, excepting those which are contrary to public policy, for example, chances in a lottery. But insurance upon that in which one has no interest is a wager in law and is legally null and void. A common agreement among many different persons, that upon each pay- ing a fixed sum into the common fund, the proceeds acquired shall be used to repair any loss which may befall any of the contributors. The fixed sum is the premium and _ this phrase, as well as the expression “common fund” renders the definition inapplicable to the Mutuals generally. Mutual insurance is “A common agreement between many different persons that the contributions of the many shall be used to repair any loss which may befall any one of the par- ties to such common agreement.” Viewed from still another stand- point insurance against-a loss is a means of breaking the force of the blow upon one individual by dividing it among many. That this was orig- inally the intention shown by the names of the oldest societies, “Hand in Hand,” “Contributionship,” “Help- ing Hand,” etc. These were all Mu- tuals. In fact there were no other *Paper read at annual convention Re- tail Grocers and General Merchants’ As- sociation by Geo. Bode, Secretary Michi- gan Shoe Dealers Mutual Fire Insurance >, recommendations. 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 HOWE, SNOW, CORRIGAN & BERTLES 401-6 Grand Rapids Savings Bank Bldg., Grand Rapids, Mich. than Mutuals until the development among the wealthy classes of that particular style of benevolence which feels itself called upon to take charge of the affairs of men of moderate means at a cost of “all the traffic will bear.” Since then the joint stock company has done the most of the business, and by fair means or foul has driven the Mutuals from many a field righttully their own, and from which they should never have suffer- ed themselves to be driven. But they have learned the old lesson that eter- nal vigilance is the price of liberty, and will not again be caught napping; so the Mutual phase of insurance is again the important one. ' However, the statistics show the percentage of failures among mutual companies has only been one-fourth as great as among stock companies. Our company has $35,507.00 total assets, net amount of risks $4,159.- 425.00, that is $12.65 assets to one hundred of risk, a greater percentage than most of your so-called strong companies have. Moreover, those large companies have greater amounts bunched in the dangerous districts of Chicago, St. Louis, San Francisco and other cities. If a hundred mil- lion dollar fire should occur and the company should be obliged to sell large amounts of stocks and bonds on a low market, you could not tell what the result would be. But look at our company. Our largest risk is $3,000.00 unless re-insured. We have no two risks exposed to each other, hence the worst fire can only cost us $3,000, and that would make us no trouble at all. If we are a small com- pany, we have scattered our risks un- til they are smaller in proportion to our ability to pay them than those of the great companies. Hence, we claim we are safer. It is sometimes provoking to meet the villainous calumnies of the ene- mies of the Mutuals. But vitupera- tion in reply will accomplish no good. Official publications are leg- itimate and should be used in favor of the Mutuals; but the “You're an- other” style of argument should never be indulged in. Let the opponents of the Mutuals have the monopoly of that kind of talk. Above all things the agent must keep his temper no Kent State Bank Main Office Ottawa Ave. Facing Monroe Grand Rapids, Mich. Capital - - - $500,000 Surplus and Profit - $850,000 Resources 13 Million Dollars ore Per Cent. Paid on Certificates of Deposit Do Your Banking by Mall The Home for Savings Grand Rapids, Mich. RATES As low as is consistent with good business and safe underwriting. Live Agents Wanted. MICHIGAN AUTOMOBILE INSURANCE CO, A Stock Company. Fenton Davis & Bovle MICHIGAN TRUST one 9 Telephones Chicago § Main 513 | Citizens 4212 GRAND RAPIDS Detroit WM. H. ANDERSON, President J. CLINTON BISHOP, Cashier HARRY C. LUNDBERG, Ass’t Cashier Fourth National Bank United States Depositary Grand Rapids, Mich. Savings Deposits Commercial Deposits 3 Per Cent Interest Pald on Savings Deposits Compounded Sem!-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 peas nes Rae o mn a a = ct! So presen URNS Se isiaside ny, February 23, 1921 matter how indignant he may be at the personal abuse or the malignant representation by his assailants, he must keep cool. To get angry is to lose his advantage. The Mutual Insurance Company should keep before the people the idea that the end and object of our company is to furnish insurance at cost. They should explain that cost is ascertained as time passes and can- not be accurately ascertained until the close of term. There are a large number of Mu- tuals which assess in advance, and collect old line rates, returning at the end of each year the unexpended por- tion. They are loud in the praises of that method. Most of these write only one year risks. They claim that they have no trouble at all, and some of them say they have never failed to return a dividend. Class Mutuals. Class Mutuals have two peculiar advantages. One is that every one connected with a class Mutual under- stands thoroughly all the risks. In the case quoted above every one is an expert, knowing all about mercantile lines, understanding its value, able to see dangerous constructions, and to point out remedies; in short the whole company is united in measures to re- duce the fire waste. The moral haz- ard is eliminated. Another advantage is that the risks are very rarely contiguous. There is absolutely no such thing as a con- flagration loss. It is impossible. In the smaller towns, most class mutuals would carry but a single risk. Hence losses which wreck the company are not heard of among these Mutuals. hese advantages are giving the class Mutuals a good lead but they are hampered by some restrictions. Class Mutuals open the way by which the city merchant can take ad- vantage of the co-operative system. There is a strong tendency every- where toward Mutualism. But until lately the way has not been clear. The magnificent success of the Mill Owners’ Mutual of the East, however, reducing the cost of insurance over 90 per cent., and the economics of other Mutuals organized by associa- tions of dealers, have set people to thinking and it is possible that the next few years will witness a great advance along this line, with the con- sequent elevation in the standard and the influence of the local dealers. The members of an insurance com- pany agree to pay for all the property destroyed by fire during a year. They have a million dollars at risk and on the average pay in something less than five thousand dollars a year, or fifty cents on each hundred dollars worth of property owned by the members. ‘The sufferers by fire re- ceive pay for their losses, but what have the others had? They have had just the same promise of remunera- tion that the losers had and it is to MICHIGAN TRADESMAN that promise that value attaches in the business world. When a merchant makes a report of his assets for the purpose of ob- taining credit, he finds in the blank which he is to fill out, a line “Insur- aneé carried. 202, "and that 4s -estimated in making up the amount which it is safe to credit him. So when_a man procures a loan he finds that uninsured buildings are consid- ered as very poor security but that the insurance policy will go at its face. This value-becomes a reality in the cases cited as soon as the pol- icy is issued. And if indemuity is thus a real something of value in get- ting mercantile credits and loans from banks and elsewhere it must cer- tainly be worth something to the ner- son insured. The safety which insur- ance affords against fire and storm, or to put it more accurately, the surety that the destruction which may come from these elements will be paid for so that the insured will find his loss made good, is certainly not a mere barren ideality. It is some- thing positive which can be compre- hended. But how is the value of this indemnity ascertained? By _ experi- ence, keeping records of losses for years until an average is arrived at which is correct enough for all prac- tical purposes. Insurance, then, has nothing visionary about it, nor is there any taint of gambling. It is simply a plain ordinary business proposition. The Mutual Co-operative Insurance Companies of the United States have done a grand work. How much their savings to the policy holder amount , to is a matter which cannot be esti- mated. It is somewhere in the bil- lions of dollars and that is beyond comprehension. Nor can anyone es- timate the increased comfort in living coming from the higher standard of Mutual Insurance with regard to keeping homes in better condition, in fostering habits of promptness and a general care for each other’s inter- ests. Mutual Insurance men should never elect to office a man whom they would not trust with the management of their own private business. Wreck- ing is possible on a small scale as well as on a large one; so is grafting. The late developments in the case of the large life insurance companies of New York should be a warning. That Mutual Insurance will suc- ceed without a struggle is not to be expected. It will be attacked on every side by those interested in other lines of business. The fight is a fierce one. No great principle, no improved method was ever adopted without a contest. Why should it be otherwise with mutual insurance. What can be had for nothing is worth nothing. The man who is in nobody’s way is ‘a nonentity, and the organization which no one opposes is of no use to anybody. The Mutuals have a fight on hand. There is no WILLIAM A. WATTS President INSURANCE IN FORCE $85,000,000.00 Lire INsuRANcE ComPANY Offices: 4th floor Michigan Trust Bldg.—Grand Rapids, Michigan GREEN & MORRISON—Michigan State Agents RANSOM E. OLDS Chairman of Board 15 The Grand Rapids Merchants Mutual Fire Insurance Co. STRICTLY MUTUAL Operated for benefit ot members only. Endorsed by The Michigan Retail Dry Goods Association. Issues policies in amounts up to $15,000. Associated with several million dollar companies. Offices: 319-320 Houseman Bldg. Grand Rapids, Michigan 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_._ 65% Michigan Shoe Dealers Mutual. 30% Wisconsin Hardware Mutual__. 50% illinois Hardware Underwriters 60% Minnesota Implement Mutual___ 50% ~ Druggists Indemnity Exchange 36% 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 J. D. SUTHERLAND, Fieldman FREMONT. MICHIGAN Confidence and Good Will are the two great assets on which we have placed no figures. The confidence and good will, however, has been the one cause of building the company to its present size and financial strength. The officers of the company, through a policy of real service and economy of operation have made rossible the excellent financial statement published in the Tradesman of Feb. 2 Safety, service and economy is our bid for your patronage. As we have never failed to show our policy holders a saving of less than 25 per cent. annually, you had better let this good company serve you the coming year at a saving of 30 per cent. Submit to us your insurance problems. They will be solved in your best interest. Michigan Shoe Dealers Mutual Fire Insurance Company Main Office: FREMONT, MICHIGAN ALBERT MURRAY Pres. GEORGE BODE, Sec’y 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 to a 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, Sec’y LARS POURE NEES nA eer 16 cause for discouragement. They can hold the fort in spite of all opposi- tion. They are here because they are needed and being needed, they will stay. That Mutuals never fail is not claimed. All that is asserted is that the per cent. of failures is smaller among the Mutuals than among the joint stock companies. A compari- son of resources, the real test of abil- ity to pay, shows that in proportion, the Mutuals are far better prepared for a storm than are the old line com- panies. In short, the charge of weak- ness, so often made against the Mu- tuals, is a pure fabrication of the basest kind. These facts should be scattered broadcast and the true state of the case put before the people. The Mu- tuals have been on the defensive too long. They should assumé the ag- gressive at once and let their oppon- ents do the defensive work. “The contingent mutual liability -of each member of this company, for the payment of losses and expense, not provided for by its cash fund, shall be a sum equal to and in addition to the premium paid on his policy.” The Class Mutuals undoubtedly meet with better success than the State Mutuals, which cover all lines. They can make a better average and are financially stronger. Of these companies, the oldest and by far the largest, is that of Minne- sota, which is now completing its twentieth year of existence. The plan of this company, which is practically the one followed by the others, is to write policies for one year only, at the expiration of which the insured knows to a certainty just the amount of money the Mutual plan has saved him and what his insurance has cost. Each year’s business takes care of it- self, the premiums being based upon the losses and expenses incurred dur- ing that year. At the expiration of the policy a premium to which the insured is entitled is returned to him if he does not desire to continue an- other year, or is credited to him on renewal of policy. The rate charged for insurance is the established board rate for the town in which the mer- chant is located; or if there is none so established, the applicant for in- surance is charged the rate any re- liable company would ask on the risk. In this way, the insured pays no more than he would pay elsewhere, while the return premium at the end of the year puts him that much ahead. The return premium of the Minnesota as- sociation, for policies expiring during the present year, is 50 per cent.; this also permitting a substantial addition to the surplus. There are good reasons why class Mutuals should be encouraged. They carry risks cheaply, and they stimulate thrift; but the most important reason of all is that they improve the risks and reduce the dangers of losses by fire. Where only one risk in a block is insured in a Mutual it is likely to be exposed to danger, owing to care- less occupants on either side. Should these be insured, each in his own line, the hazard would be greatly reduced. Adjustments, Qualifications of Ad- justments. An adjuster has a difficult task and needs special qualifications. He must above all be a man of integrity; not merely honest as the world goes, ex- cusing wrong by pleading mercantile custom, but determined to do equal and exact justice everywhere and on all occasions. ‘Such integrity is not a manufactured article gotten up for the occasion. It is the outgrowth of a correct life. It is a habit as well as a sentiment, a part of the personality, an element of the character. In his own line the adjuster will make practical application of his principles by awarding everyone who has suffered a loss the amount of indemnity due him, no more, no less. The idea of taking advantage of MICHIGAN TRADESMAN technicalities to enable the company to escape its obligations in whole or in part, will receive no toleration from him. His very manner, his bear- ing, his methods, should impress upon the loser the conviction that justice will be done, that he will receive all the indemnity for which he has paid. In case of attempted fraud, these characteristics will be useful. The man who always does exactly what is right is the man who generally avoids falling into traps set by those who would take advantage of him, and he is also the man whom dishonest per- sons fear approaching. The adjuster should also possess a good share of common sense and it should not be an unused talent. Pure integrity with no other good qualities is of little value, it is too easily imposed upon. Zeal without knowledge is a dangerous thing. The adjuster will deal with many cases which call for good judgment and careful discrimination. Without good sense and sound discretion he may blunder most woefully. He should know how to be firm without being obstinate, and how to disagree with- out being contrary. The adjuster should avoid all prej- udice and all premature judgment. He should go out with two objects in view, fair play and thorough exam- ination and with absolutely no bias in favor of either party. His work should be thorough and in detail, every item being carefully considered. Losses may be honest and the policy holder may be sincere in his claim, and yet thorough investigation may show to the satisfaction of both par- ties that the damage is really much less than it appeared at first sight. Insurance companies generally avoid collisions with their policy holders whenever they can. The amount of contested losses, as shown by the reports to the state departments, is much smaller than is usually suppos- ed, and it is but trifling in the case of mutuals. The proportion of loss claims re- sisted in court is also smaller than is generally supposed, and would be still less if people would read their policies and use a little care in keeping the contract. When the conditions of the policy are violated, the con- tract is broken and in case of loss it is plainly the duty of the company to resist the payment. Incendiarism or any form of fraud should be fought to the bitter end. This of course re- fers to respectable companies; for there are a few which have gained an unenviable notoriety by refusing pay- ment whenever they saw an oppor- tunity to bulldoze or cajole the loser out of his money. These companies have found this course profitable. They have encouraged over-insurance with the view of resisting the loss if any should occur, and they are large- ly responsible for the valued policy laws and similar legislation. Mutual companies are legally and morally bound to pay all legitimate losses in full, and the same obliga- tion rests upon them to contest all frauds. The money which a_ stock company handles is its own; it pays or not as it sees fit. The money which the Mutual handles is not its own, but is held in trust for its policy holders. It has no right whatever to pay out wrongfully, no more than it has to withhold in case of genuine loss. The class Mutuals have the least trouble with adjustments. Each has only one class of losses to deal with, the line it insures, and all its officers are experts. There is very little probability of working through a fraudulent scheme, as any attempt at over insurance would be detected at once. The best plan, however, is to avoid the losses. It is an admitted fact that much more than one-half of this enormous fire loss of over two hun- dred fifty million is the result of ig- norance, carelessness and crime. Our imperfect statistics show that one- third of it or more is caused by the deliberate purposes of vicious men. Originally envy and _ maliciousness were principally the causes of incen- diarism; but since fire insurance has become a prevalent practice, a new motive has been developed and now incendiarism is practiced very largely as a speculation, or as a means of personal gain. A careful analysis of the causes that produce fire losses indicates that they are of but two general classes, which we designate as the material, and the moral hazard. In the first class we would include all such losses as result from ignorance, carelessness and accidents, while the second class or moral hazard, includes only fires intentionally caused by men. When we stop to reflect upon the extent of these losses and the causes which produce them, we can readily see the importance of having some authoriz- ed officer or agent appointed for the specific purpose of discovering these ements of danger and removing as far as possible elements and conditions. Defective chimneys and flues. are frequent causes of fires in buildings, being outclassed only by “acidental and “unknown.” And yet all such fires could be prevented by the exer- cise of a little care. If chimneys are properly built they will remain safe indefinitely. Whenever possible chim- neys should rest on the ground. If supported by a bracket or floor, the wall to which the bracket is attached or the floor under the chimney should be supported in such a way that it cannot possibly settle. The chimney should have no support whatever above its base. It must not rest upon the floors or upon the roof or be in any way fastened to them. If it is, it will be sure to draw apart when the building settles as it assuredly will. Nearly all defective chimneys are defective from this cause. Where the chimney goes through the roof the opening should be large and the flash- ing should be of soft tin. Then when the roof or the chimney settles, the tin will bend and there will be no break in either tin, chimney or roof. Chimneys are sometimes built with a projecting brick at each floor and at the roof. An extra rate should be charged for these. The breaks in these chimneys occur where they can- not be seen. The bricks rest upon the floor and the break takes place just under them between the floor and the ceiling below. Holes for stovepipes should be made with thimbles and the flue stops should be so fastened that they can- not be blown out. Sometimes the artist who does the wall papering covers the stove pipe hole and forgets to put back the flue stop and collar. Where there is more than one hole in a chimney this needs looking after. Chimneys should be cleaned out frequently. Otherwise soot will ac- cumulate until some windy day it will take fire and there will be a veritable volcano of sparks and probably a fire in consequence. If the chimneys are smoothly plas- tered inside, so much the better. They will draw better, are much easier cleaned and are far safer as they are much less liable to crack. Another great cause of fires is de- fective electric wiring, of which a great deal has been done in the past. Every merchant should have his wir- ing looked over by a competent man and if it is not’ perfect have it cor- rected according to the National Code Rule. It seems very difficult to impress upon the minds of the people that the man who committs arson, jeopardizes life as well as property. It is a crime against the public at large. When public opinion is awakened to the fact that the enormous fire loss of the State is as directly a tax upon the such February 23, 1921 property of its citizens, paid to the insurance companies in premiums and assessments, to be equalized and dis- tributed, as is the school tax or road tax paid to the county treasurer; and whenever the public learns to appre- ciate the fact that arson is a greater crime and deserves more severe pun- ishment than that of burglary and equal felonies; juries will be guided in their findings by good law and common sense. The burglar takes from the owner his money and dia- monds which is a change of posses- sion, the money is still in circulation, and the value of the diamonds is not destroyed; but the fire-bug turns property into smoke and ashes, de- stroys values, which is a total loss. Because of the investigations, ar- rests and convictions made by the fire marshal department many of our citizens are giving better attention to the fundamental principles of insur- ance as well as to the different causes for the great fire waste in the state and the motives of criminals in the cases of arson. It is invariably true that in locali- ties where incendiaries have been vig- orously prosecuted, whether convict- ed-or not, a more wholesome condi- tion exists. In several sections of the state incendiary fires had been so frequent that the insurance companies were driven out, the loss being larger than the premium received, and the people were unable to secure indem- nity at reasonable rates, and in some cases no protection at all. No honest man desires that his home or stock shall burn. He is will- ing to do what he can to increase the safety of his property. The same is true of the owners of ships and fac- tories, of the lodges, churches or oth- er bodies which own property, and of the public also. Every one who has served as in- spector for the fire department of a city will bear witness to the fact that while he was on his rounds trying to show people how to keep their proper- ty from burning, doors have often been shut in his face and when he persist- ed in performing the duties allotted to him, he was made the recipient of abundant profanity. And when dan- gerous constructions, or hazardous defects have been discovered, he knows how difficult it was to have them remedied. Time and persever- ance will generally overcome _ this trouble, and when owners of property become satisfied that they are really benefited by the inspections, they will fall in and help. Having accomplished this, there remains the tasks of inducing the Mu- tual policy holders to consider them- selves as active members instead of sleeping partners. It requires intel- ligence, integrity and public spirit to be a useful member of a co-operative body, and this truth is not by any means appreciated as it should be. The time will come when Mutuals will join in a system of inspection which will reduce fire losses to a min- imum, a time when the fire waste shall be but the smallest part of the expenses of Mutuals, the heaviest out- lay being for fire prevention; while the total cost to the policy holder will be far below what it is to-day. ——_+~-____ The human safety valve is cold feet. QUALITY This one word explains better than any other the tremendous popularity of Van Duzer’s Certified Flavoring Extracts Only the very finest ingredients are used in preparing them. They are made under the most Sanitary conditions and bottles always con- tain full measure. Van Duzer Extract Co. Bese a = RStevUnRaEsyseeenmnecon es + February 23, 1921 MICHIGAN TRADESMAN 17 1921 Spring Advertising for Alabastine Full Pages in Color Woman’s Home Companion Today’s Magazine (Outside Cover) Etude (Outside Cover) Review of Reviews Scribner’s Magazine Century Magazine Harper’s Magazine Atlantic Magazine World’s Work Aidenton | is the coy Lasting Sanitary and Economical Black and White Space Ladies’ Home Journal Woman’s Home Companion Delineator Designer and Woman’s Magazine McCall’s Magazine Youth’s Companion American Magazine Today’s Magazine People’s Home Journal Good Housekeeping Farmer’s Wife Needlecraft Mother’s Magazine and Home Life Woman’s World American Paint and Oil Dealer Painter’s Magazine National Hardware Bulletin Export American Industries American Exporter That’s Why = The Whole Country is Calling for e Alabastine The Sanitary Wall Coating Instead of Kalsomine or Wall Paper Home owners in every state in the Union insist upon the use of the nationally accepted wall " tint. Schools, hospitals, churches, theaters, and beautiful buildings of all kinds are specifying the durable, artistic and sanitary wall tint which through advertising has become standardized in public confidence. Alabastine is an improvement over other materials used for in- Alabastine saves time for the decorator, earns profits for the terior decorating. It works smoothly and evenly in any climate dealer, gives satisfaction to the builder and his client. It is a ~~ at any time of the year. It is applied successfully and quickly good product to use—a good one to sell. The cross and circle to new or old plaster, wallboard or burlap, over paint or even printed in red on_ every package identify the genuine. Your customers will look for it. Ask your jobber figures. or write us. THE ALABASTINE COMPANY 448 Grandville Avenue GRAND RPAIDS, MICHIGAN wall paper which contains no aniline dyes or raised MIXIN ONES MINUTE WITH | COLD WATER: “If interested, tear out this page and place with letters to be answered.” SORIANO LLANE ALLE RAL te ee : selina paitirindeeiniechens —-nesarmnremarmarnteeniintninttes teint tee test aT NCTE TC TT OO NT Siiate vues " nerrneeece en 1D TE AN MICHIGAN TRADESMAN February 23, 1921 Michigan Retail Hardware Association. President--Norman G. Popp, Saginaw. Vice-President—Chas. J. Sturmer, Port Huron. Secretary—Arthur J. City, Treasurer—William Moore Detroit. Scott, Marine Hints For the Hardware Dealer in March. Written for the Trade sman.,. rT Che coming month marks the open- the spring campaign in the 1 ia. | : Ant t ‘ lardware store. Business, which has been slow in the winter months, will commence to move more briskly. The success of the spring business depends to a large extent upon the way the hardware dealer opens his spring trade. With March, the world egins to waken up and stir itself, We see the first hints of warmer weather, and of the new birth that comes with the spring lhe hardware store. to atch the spirit of the thing and a responsive chord in the + }, cast, should also liven up in , _ e ntting the occasion. the entire store should be brightened up wherever possible. Special attention should be given to the window trims. Not merely should these be clean and bright and attrac- tive; they should, as far as possible. ve made to mirror the prevalent feel- ing. Make them, in some fashion or other, suggest spring to the passer- by. Seasonable goods, shown in a suggestively seasonable setting, will have a great appeal for the average individual. Few hardware dealers go after new business as thoroughly and system- atically as they should Now. with 1 the prospect lists revised and the new business possibilities of the commun- ity accurately analyzed, is a good time to launch a campaign for new busi- ness. This means not merely a cam- paign to effect additional ‘sales. but a Campaign to secure new customers. Here is a stunt that some merchants have tried with advantage. Keep a constant look-out for new arrivals in your town; or, if you carry on busi- néss in a large community, in your Call on Welcome particular section of the city. these people personally them to the city. Offer your services in introducing them in the church, lodge or other organization. Invite them to look you up at the store if they want information. Incidentally, you can tell them that if they want 1 } i anything in the hardware line, you re at their _ service. Newcomers uite often run into emergencies here a call on the hardware store is necessary; and in such emergencies they will turn naturally to the hard- ware store that has volunteered spec- lal attention to hurry-up calls of this sort. Vou « i an secure names and addresses d follow up your first personal call by mail. A personal call is, however, desirable; if you can’t go yourself, send a capable salesman to represent the store. The great thing is, not to sell stuff, but to induce in the new- comer a particularly warm and friend- ly feeling toward yourself and your store. Many merchants have taken ad- vantage of the quiet spell of mid- winter to definitely outline their plans for going after spring business. If you have done so, now is the time to begin the execution of your plans. In this connection, remember, that the good business man can often im- prove a plan, but that he never aban- dons it. If you decided in Febraury to put all your energies into business- getting when the spring came, do so, and keep on doing it, until the really hot weather of midsummer Calis a halt, and it is time to take your sum- mer holiday. That is the sort of thing that gets business. Merely starting with a rush of entusiasm and then quitting cold because returns aren't immediate won’t get you anywhere. [t is the cumulative returns from per- sistent effort that count in business- building, Toward the end of the month a good display of house-cleaning de- vices can be made.’ To the busy housewife, the idea of spring is al- Ways associated with housecleaning. It is your business to equip the house- wife to do this work efficiently and with the minimum of exhausting la- bor. It is safe to say that there is not a home in the land which has a per- fectly adequate equipment of house- cleaning devices. These should in- clude carpet sweepers ‘or vacuum cleaners, washing machines, scrubbing brushes, pails, mops—dustless and otherwise—curtain-stretchers. polish- es, window cleaners, step ladders, wringers, and a host of other articles. \long with these you can sell house- hold paints for interior re-decorating. Spring cleaning will reveal the wear and tear of the winter. Children’s feet have played havoc with chairs and floors. With the household goods, therefore, you can show tins of stain, enamel, bronze and aluminum and polishes of various sorts: as well as brushes for applying these. Builders’ hardware is a line that While new building may be limited com- should also receive attention. pared with pre-war years, there will be sufficient business to make it worth catering to and going after strongly Get in touch with builders and house owners as early as you can, and watch for any new building. Then, there can be quite a trade worked up in re- placements—new locks and window fasteners, door bells or brass knock- Foster, Stevens & Co. Wholesale Hardware ot 157-159 Monroe Ave. _ :: Grand Rapids, Mich. 151 to 161 Louis N. W. Brown & Sehler Co. ‘“‘Home of Sunbeam Goods’’ Manufacturers of HARNESS, HORSE COLLARS Jobbers in Saddlery Hardware, Blankets, Robes, Summer Goods, Mackinaws, Sheep-Lined and Blanket-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, Ne Ask about our way. BARLOW BROS. Grand Raplds, Mich. 139-141 Monroe St Both Phonos GRAND RAPIDS. 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 ea =“ er & & ro i & t =. € ‘ : S & : es t E z ' February 28, 1921 ers, window ticles. weights, and similar ar- There are few houses which do not possess at least one defective lock or other device. In your adver- tising and window display drive home the idea of getting rid of the constant annoyance such a defect is sure to cause by replacing the broken and de- fective article with a new one. Spring time means fishing in our lakes and_ rivers. Hence, fishing tackle can be pushed to advantage any time after the spring break-up. Some good displays can be made, with the aid of a little ingenuity; and the various lines of fishing tackle can be shown prominently inside the store, so that everybody who comes in will take notice. Paint is another line which should be pushed, although the actual busi- ness does not come until later, as a rule. Paint selling in most instances requires’ quite a bit of preliminary education. The passive prospect has to be interested in the subject, and then urged and encouraged to the point where he will come into the store and get prices and estimates. A good paint display can be put on im- mediately after your housecleaning display. Simultaneously, you can Start advertising. An a big early start is making the paint campaign a success. factor in spring Early in March there is still time for an energetic canvass outside the store for new Such a can- made, will bring quite a bit in the way of immediate returns; and will assuredly pave the April. Es- pecially is personal work of value in securing orders for buildérs hardware, exterior paint, etc. Quite a few ad- vance orders can be picked up in this business. Vass 48 1¢ can, be way for a big business in way and will give the spring business a good send-off. made for Preparations should be the trade in later spring lines, such as screen doors and_ hinges, lawn mowers, garden hose, poultry netting, seeds, garden tools, etc. It might be thing to get a few shallow fill them with good earth, and sprout some corn or of some sort. teresting accessories in with some of your displays later in the month, and will help to give your windows that essentially spring-like appearance so desirable at this sea- son. One dealer had a long, shallow box in which he planted the seed so as to form the name of the store. A thing like this always helps to attract attention to a window display. It does not get business, perhaps; but it helps the main display to get busi- ness. The time is here for working our plans for spring business-getting. You probably have these already outlined, at least in your mind; now is the time for the actual drive to begin. It is the man who hustles right from the drop of the hat who reaps the harvest. Early in March you will still have time to put the final touches upon your preliminary arrangements and to see that everything is in first class shape for successful spring business. Victor Lauriston. — +--+ 2 People generally don’t have much ambition to be vice-president. a good boxes, wheat or seeds These will make very in- connection i RN aOR GIDE RET SEARS MICHIGAN TRADESMAN MEN OF MARK. N. G. Popp, President Michigan Re- tail Hardware Association. Norman G. Popp‘was born in Sag- 12, 1884. He attended the public schools of his native city until he completed the inaw, Oct. eleventh grade, when he put in a year at the tional [Interna- Business College, graduating commercial course. He then entered the employ of the Popp & Wolf Hardware Co.” of Saginaw, which had been established in 1883 by his father, on the who is still active in the business. He has never been con- nected with any other business, which is now composed of members of the Popp family altogether, as President—John Popp. Vice-President—N. G. follows: Popp. Secretary and Treasurer—Harold Popp. Norman Popp is the active man- ager of the business, which has made marked under his He was taken in as a partner in 1912. strides direction. Norman G. Popp. 1912 to Werner, of Saginaw. Mr. Popp was married in Miss Mamie E. They daughter 7 have one child, a years old, and reside in their own home at 1008 Lapeer avenue. Mr. Popp is a member of the Trin- afthliated includ- ity Lutheran church and is with the ing the Fle 1s an porter and takes especial interest in tennis, foot ball, base ball and fishing. Mr. Popp joined the tail Hardware ago and five years ago was elected a member of the Executive Committee. A year ago he was elected Vice- President and at the Grand Rapids convention this year he was elevated to the position of President. His father served the Association as Presi- dent in 1903. Masonic fraternity, Shrine and Knights Templar. ardent advocate and sup- of athletics and outdoor sports Michigan Re- Association six years Mr. Popp attributes his success to hard work and good fellowship. ree The King of Sports. Aggressive fighting for the right is the noblest sport the world affords. —-Theodore Roosevelt. — There is nothing a manly man ad- mires more than a girlish girl or a womanly woman. EVEREADY STORAGE BATTERY PEP Guaranteed 1!5 years and a size for YOUR SHERWOOD HALL CO., LTD., Distributors Local Service Station, Quality Tire Shop, 117 Island Street, Grand Rapids, Michigan. alesmooke 100 Per Cent PLUS SERVICE ALL KINDS, SIZES, COLORS, AND GRADES. ASK FOR SAMPLES AND PRICES. THE MCCASKEY REGISTER Co.. ALLIANCE, OHIO 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 ‘‘o., Kalamazoo . Saginaw Brick Co., Saginaw Jackson-J.ansing Brick Co., Junction Rives 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 aj nev saving price. Sidney Elevatiui Mnfg. Co., Sidney, Ohio 19 sy SINE Ss" , C%, B s KE Latte C1. C9} lily “The ba School” E. HOWELL, Manage: 110-118 Cour St. Grand Rapids, School the year round. Mich. Catalog free. A Winner for Light Cars and Trucks and 32 x 3% 30x33 % Braender Bulldog Giant 5-Ply Molded Fabric Tire Made only in these two sizes, which fit 75% of all the cars tn 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. 0 ‘ 4 $ = i= 7 mS i asi Ae : an Ak —| | cere r de The Crowds Are Going to Other Stores Throughout the Country for War Department Canned Meats | ARE THEY GOING TO YOURS? The “Other Fellows’’ have found out there's a two-fold inducement to them in handling this wholesome guaranteed pure Canned Corned Beef and Corned Beef Hash. a FIRST— There’s a legitimate profit in the actual sale of the meats. SECOND— Aside from this, the entrance of the multitude of peo- ple into the store is reflected in increased sales in ‘ other departments. Then there is the good-will of your customers; that cannot be measured in dollars and e cents. How are you going to answer them when they ask you to help them to reduce living costs? Think deeply on this big opportunity to build up trade and order at once from the nearest Depot Quartermaster e BUY WAR DEPARTMEN Buy it by the Carload~Freight prepaid or f SSS7~ ™~ = > << es 5 LPL fg SIDI’ ID LA eli 77 Gfht Lf taht TMA PDA WAR DEPARTMENT CANNED MEATS + Oo ok! bt a © GD / Y, ‘A OTTO ae ef i Sa = aS ~~ NID 7" }ANY RETAIL STORE eo Le A TT UY TWISExy 12Z AZ TAF Ao. Co wo Cat bidding “4a ee oN om i £ : } o Note the New Wholesale Prices Minimum Order Accepted $259 These prices are subject to the discounts named in this advertisement. CORNED BEEF ee, 4) OMe 15c per can NO. 2 hs. 27c per can PO, CO oi FS BO Oe GI. cans CORNED BEEF HASH i ie 15c per can 20 Lee per Cam 2h cans ...30¢ per can TABLE OF DISCOUNTS: $ 250.00 to $1 000 Net If value, of full carload (shipped at Government expense) is 1,001.00 to 2500 ee 5% less than $4,001 then 20% discount will be allowed on the value > * ee ee ee ee Sem am ee ah a tb ee a hh ce cy SD ea / , } ae i eee eee 10% of the carload. 4000-00 and Over oto 20% 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. When purchases reach $ 50,001__..________ 24% net to prevall When purchases reach 100,001_.........__ 28% net to prevail The foregoing means that the total purchase by a customer in carload lots from time to time will be discount applied on the sum of all the purchases, including the first carload lot. When purchases reach $ 500,001_..___- ...-32% net to prevail When purchases reach 1,000,001 and over, 35% net to prevail taken into consideration and the proper 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 municipalities hav- ing a bona-fide purchasing organization. The crédit 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. CANNED MEATS Buy it by the Carload~Jreigit prepaid Samples on Request SURPLUS PRO The 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 respect- ive zones. Office of the Quartermaster General id Munitions Building, Washington, D. C. Deery BRANCH . °°" Government guarantees to deliver all meats in per- fect condition. The most rig- inspection will be made of each shipment before it leaves point of storage, thus insuring full protection to all purchasers. 22 MICHIGAN TRADESMAN February 23, 1921 BREAK THE VICIOUS CIRCLE. America Now Stands at Internation- al Cross-roads, Our farmers to-day are suffering great losses and our workmen great unemployment. This js due, to a con- siderable degree, to the stagnation in orders for our export surplus. sy this stagnation the consuming power of our own home market is reduced, and the effects are cumulative. And surely to-day, with these forces thun- dering at every door in this land, we should heed the oft-repeated warning that our welfare is no longer isolated from the welfare of the rest of the world. We must face the issue that the economic ills we suffer from arise in large degree from vicious economic circles which can be broken in one way only, by the establishment of credits abroad; not the dangerous short-time credits in which we have already Over-extended, but the long-time investment in reproduc- tive enterprise. The war has brought become a great many new phenomena in our ° international economic life, and the greatest of these is that we will nof for a long time to come, if ever, be able to establish our foreign trade up- on a balanced intake of commodities assisted by the minor factors of re- mittance and service. If we would give full-time employment to our farmers and our working people, to our laborers and our business men, we must be prepared to invest abroad some part of the value of the surplus we hope to export. The social and economic demoral- ization of Europe, the shifted econ- omic these States within the frontiers of Europe, the slow progress of peace, renders Eu- rope unable to buy largely unless she relationships of receives credits of material and food upon which to rebuild her production and her exports. Even if we extended these credits, and even if upon Eu- rope’s recovery we attempted to exact the payment of these sums by the im- port of commodities, we should intro- duce a competition with our own in- dustries which no tariff wall could turn back. l‘urthermore, the war has wrought a transformation, We no longer need to export commodities in payment of the principal and interest that we had to borrow from abroad when we were young. On the other hand, we must receive vast quantities of commodities or some other form of repayment for the sums of money we have now loaned to Europe, We have to-day an equipment and a skill in production which yields us a surplus of commodities for export beyond any compensation we can usefully take by way of imported com- modities. Gold and remittances and services Cannot cover this gulf in our trade balance. On the other hand, it is vital to every workman in the United States that Europe shall recover her ex- change, her production, recover her standard of living. Otherwise we must be dragged down to European standards, To me there is only one remedy, and that is by the systematic per- manent investment of our wealth from aetna onsen 7 yo STINE TAR RON TE Sa SL Na aa surplus production in reproductive en- terprise abroad. We will thus reduce the return we must receive to a return of interest and profit, and we, as did the States in Europe before the war, must take compensation for the labor of our people in the increment of our "assets outside of our borders. We are, in fact, at that changing point in our National economics which the British Empire faced in 1860, when no longer could she take full value in commodities for the com- It be- came clear that if she would continue modities which she exported. to expand, continue to progress, she must invest the realization of these commodities abroad, and that by doing so, she not only would extend the capacity and the absorption of British goods, but she would lift the standard of living over the entire world. The investment of capital in repro- ductive works is the most beneficial operation known to humanity. Short- time credits on consumable commodi- ties would only stave off the evil day. We must make long-time investments in that character of enterprise which will build up these standards. We have so far but little financial machinery and but little personnel in the United States devoted to such purpose, nor can we forge this neces- sary link in our economic chain until our Government is prepared to give protection and support to Americans interested in the development of American enterprise abroad. It is far better that these problems be solved by the processes of business and the individual initiative of man than that they be attempted by our Government. The resort to direct loans by the United States Govern- ment to foreign governments with the intention of promoting commerce can lead only to vicious ends. In such loans a great nation, such as ours, cannot exact a higher rate from the borrower than our Government must pay. Our Government could not en- ter upon investment banking and in these circumstances foreign merchants and foreign manufacturers, receiving their governments originating in the loans of United States, would receive their capital at from money lower rates than our own citizens. Our Government, moreover, would be subject to every political pressure that desperate foreign statesmen could invent, and their groups of nationals within our borders would clamor at the -halls of Congress for special favors to their mother countries. Our experience in the war showed that foreign governments borrowing our money on easy terms could not and did not spend it with the economy which private individuals practice. This resulted in vast waste. Our Government cannot higgle in the mar- ket to exact securities and returns ap- propriate to the varied risks involved. Merchants and banks can secure ade- quate protection, our Government could not. The collection of a debt to our Treasury from a foreign goy- ernment would set afoot propaganda against our officials. Finally, there is no court to which our Government can appeal, except a battleship. The whole process of intergovernmental loans involves inflation, waste and in- trigue. The only direct foreign loans of our Government from now on should be humane loans to prevent starvation. Now, direct loans from our Govern- ment to foreign governments follow a different process from our Govern- ment loans to our merchants or upon our merchants’ guarantees. These had their basis in the War Finance Cor- poration; and indeed the process of that corporation does not forefend us from any of these difficulties. But these loans are in the main temporary. They are not loans for reproductive enterprise. I do not wish to say that the War Finance Corporation should not in the last resort possibly be re- vived, but every avenue of private initiative should be exhausted before this is attempted. Every consideration as to the means by which this vicious circle in which we are enveloped shall be broken, to my mind, comes back to the one con- clusion, that we must ‘set up the ma- chinery, the personnel, by which our export surplus can be reinvested in productive enterprise outside our bor- ders. The world is not in need of credit machinery alone. It is in need of economic statesmanship. Before the foundation for recovery can be laid we must have peace. The German in- demnity must be definitely fixed at an intelligible sum which will enable Ger- many’s return to production and _ to commerce. Livable conditions must be settled with Russia. There can be no recovery in this world so long as hundreds of millions of people are not engaged in productive enterprise. The world has got to stop this orgy of expenditure on armament. EFEu- ropean governments must cease to balance their budgets by publishing paper money if exchange is ever to be righted. These are not theories. To mention one minor item alone, the American farmer is to-day paying a toll on every hog he ships to mar- ket, because the consumption of fat in Germany continues below normal. During the last twenty-five years we have seen the extraordinary growth of great National associations, cover- ing our entire country, representing the special economic interests of dif- ferent classes, of the banks, the mer- chants, the employers, the workmen, the farmers. If these powerful Na- tional organizations are to expand their claims for special favor in the community into a great conflict, then the whole fabric of our National life has gone by the board. If, on the other hand, there is developed a prac- tical step in co-operation between these great groups, we will have laid the foundations of a new economic era we will have solved our economic ills of the last century in the only fashion that democracy can solve its troubles, by the initiative of the individual and by the sense of service to the country as a whole. Herbert Hoover. ——_>-~.____ That’s Pep. If you are the sort of fellow who can jump out of bed, prance around and hum a bit of a tune to yourself, when the alarm clock bangs off in the morning— That’s pep! If you are given to crossing streets and can dodge about and escape a million autos a day—and still keep a smile on your face— That’s pep! If you can drop from your humble slumbers in the dark hours of night and cheerfully walk the croupy baby on a kitchen to parlor marathon— That’s pep! If you can breeze into your work- a-day job early and keep plugging away in spite of crabby folk in the office and other little impedients— That’s pep! prompt settlements. above company. losses. HOWELL Automobile Insurance The Citizens’ Mutual Automobile Insurance Company settled 2,232 claims in the year 1920, paying out a total of $280,901.29. The fact that many claims were settled without litigation with the policy holders indicates the co-operation of the policy-holders and the company in settling claims on a just basis. Many encourag- ing letters were received during the year on account of the fair and The leading men of your county and state have a policy in the Insure in the large company, able to stand the shock of serious Citizens Mutual Automobile Insurance Co. W. E. ROBB, Sec’y MICHIGAN ce ana e P if 1 eit a ee F February 23, 1921 MICHIGAN TRADESMAN ee meen ahem eral eet one gene ee Finnish Mutual Fire Insurance Co. CALUMET, MICHIGAN This Company has paid to the policy holders in returned premiums 50% and 65% since its organization in 1889. Saving to Policy holders (dividends)_______._______. ~~~ ~-9397 2,606.51 Fire Losses (during same period)___________ of 197,895.23 Pecos, (720haeasipaacnhandef .....-—«—si—a«sa=—as=—a:'si 239,072.85 Amount invested in Government and School bonds _______. 154,370.97 eerie... 84,701.88 Company has earned in interest during 1920 _ on surplus fund the sum of._______- $10,390.43 Company has in force Insurance risk ommounting to _________ 4,552,274.15 Company has Policy holders, 3,750 During the year 1920, we wrote new insurance amounting to es sr, 739,449.00 After paying the running expenses and fire losses, the Finnish Mutual Fire Insurance Co., has been able to pay to the assured 50% of the premiums paid by the assured. This has saved the assured 50% on his insurance cost. The Finnish Mutual Fire Insurance Co. has never had any law-suits in adjusting fire losses. This is a record in itself. The Finnish Mutual Fire Insurance Co. has not called an assessment from its members for 30 years. _._Because the company has always carried a cash surplus on hand to avoid assessments. It is safe to assume that no matter what obstacles 1921 has in store; they CAN BE overcome by the united efforts of the members of this company. A company is as strong as its agency force. Thirty-one years of successful fire insurance experience has proved to us that IT IS CO- OPERATION THAT BUILDS. The affairs of this company are managed by aboard of directors consisting of 100° Ameri- cans, who have pledged to protect American homes and other properties in an honorable business way, at the lowest possible cost for fire insurance. Everybody should bear in mind when looking for protection in case of fire, the fact that the Finnish Mutual Fire Insurance Company of Calumet, Michigan, is glad at any time to give information regarding insurance. C. N. BRISTOL, General Agent for Lower Michigan. Fremont, Michigan. Finnish Mutual Fire Insurance Co. 444 Pine Street Calumet, Michigan 23 ; 3 B 4 24 MICHIGAN TRADESMAN February 23, 1921 THE CUSTOMER IS THE BOSS. Courtesy, Service and Loyalty in Business.* When I received the invitation last November asking me to speak briefly before this organization, I naturally hesitated before I replied. Then the thought came to me, as I remember hearing Dr. Sutherland saying in an address of his one time, “There are many people living in all communities who take no active part in the church, even some may give, but you could not get a single one of those people to live in a community where there were no churches.” And so it is with us members of this hardware organ- ization who have never taken any active part, and yet I believe we are all, in the most. part, very thankful for the Michigan Retail Hardware Association for all the benefits and privileges it brings to us, and so I say if an officer or committeeman hap- pens to call on us to do some trifling thing, it is certainly our duty to re- spond. The subject I have chosen is “The Customer is the Boss,” and there are just three things that I want to bring to your mind in this little talk. They are Courtesy, Service and Loyalty. If you forget everything else I say, but remember those three words, I will be satisfied. I want to talk more along the practical line of everyday work than the theoretical. We know that during the last five years we have passed through possibly the most un- usual period of time in any of our memories. Our main object and ef- fort was not so much to sell our goods on old pre-war competitive basis, but it was more of a buyer’s job than a seller’s. We had to buy goods al- most by allotment plan. Nearly all of us had our buying restricted and the demand nearly always exceeded the supply. The natural stress of the time, I believe, made us all possibly just a little bit hard boiled, and now in the last few months we have come into the re-action, and so we are go- ing through another most unusual time, and our efforts must certainly turn more to the selling than to the buying. Here is where I want to bring in my first point: Let us be better servants to our trade, be diplo- matic and extend every possible cour- tesy at our command. Many of us deal considerably with the farmer, who in many cases comes to us with a story of the radical price reductions on his end. We know they have been more than on other lines. Let us be careful that we handle that sort of situation very carefully, be reasonable, and am I not right, Mr. Secretary, when I say, insofar as we know, there is no record of any hardware men accused of profiteering. A _ splendid record, I am sure. As a general thing hardware lines have not advanced like farm products. Neither can we expect such a decline. It is, however, only natural where prices have been most abnormal in hardware, as in other lines, that de- clines will likely be likewise. I hon- estly think during the last four years that embargoes, shortages, price changes, and many other transporta- *Paper read at annual convention Michigan Retail Hardware Association by Herman H. Dignan, of Owosso. tion difficulties, that many of the old mail order house customers have been weaned away and have again come to the local merchants, who hap- pened to have goods when he wanted them. I think he must have realized then that there is a place, and a just place, in the routine of business for the retail distributor of merchandise. But now that we again have a hold on a part of that trade, let us grip the opportunity and see if we cannot hold that trade. How? By extending to them every possible service we are able to do. Let us do the best we can with our special orders, that many of us in the smaller places have quite a few of, and when we use that word guarantee—mark now, I am not ad- vocating the use of that word—let us permit the customer to be the judge. The point I am trying to bring out is, that when a customer brings back an article for replacement, if you are going to replace it, do it without argu- ment. It may be against your own judgment sometimes, but in most cases we can get the article replaced from the makers, and did you ever stop to think what a great asset it is to your store or to your business to have it generally known that if you get it at Charles Miller’s and it is not right, he will make it right. If in the possible event you have slight loss in the goods, you are unable to have re- placed, charge it up to advertising, and it will be the best money you ever spent for advertising. So much for the service, it is ours to perform. Now, just a word about Loyalty. I would not think I had done my job, unless I mentioned something about that particular word. I have many, many times wished and hoped that this word “Loyalty” could have tak- en the place of Efficiency, or at any rate Loyalty to come first. What a wonderful fine thing it, would be if every employe working for you would be 100 per cent. loyal. We cannot hope to be 100 per cent. efficient, but we can be 100 per cent. loyal. We distinguished men as good citizens, good American citizens, during the war, when we could say of them they are good loyal Americans, and so I think it should be our job as mer- chants to try to inculcate in the mind of our forces in the store the spirit of Loyalty. One of the letters in the Hardware age, written by the sales manager to his men, described it quite right, I think. He said something like this: “Tf I know of a man who is 100 per cent. efficient and 60 per cent. loyal, he is due for the exit, but if I know of a man who is 100 per cent. loyal and 60 per cent. efficient, he is due for a raise.” As representative of your respective communities, you should be loyal and stand for the things that are for the civic betterment and the general wel- fare of the towns in which we live. If you have a chamber of commerce or- ganization in your city, whether you are thinking it is doing right or wrong it is your job as leading citizens to get into it, and do your part in the things you may think that are right. A Girls are more courageous. than pugilists. They are ready to make a match with a man twice their size. Provide Your Customers With Better Underwear For Less Money You can do it with “APEX.” Men, women and children all enjoy the silky softness, the splendid shapeliness and the durability of this splendid under- wear. We are providing unusual values this season, and when you examine a suit of ‘APEX’ you will realize its splendid quality. Would you prefer to see the entire range when a representative calis, or shall we submit samples? The Adrian Knitting Company Adrian, Michigan ATED o WEARS “ADRIAN. MACH se CS ka NE ? February 23, 1921 Great Britain to Drop Excess Profits Dax. Great interest has been caused in ‘Congress by the action of the British Government in deciding to drop the excess profits tax, which the British Chancellor of the Exchequer, J. Aus- ten Chamberlain, announced a few days ago will speedily be withdrawn. But Mr. Chamberlain went further. He not only declared that this tax would be abolished, but he added that no new burden would be placed on the British public during the coming year. There might, he said, be a new schedule of duties to prevent dumping or to meet the depreciated exchange of foreign countries, but there will be no new tax on business. The excess profits tax will not be instantly repealed, however, but all concerns which were in existence in August, 1914, will continue to pay for seven years from that date. Con- cerns which have gone into business since the beginning of the war will pay no tax after that covering the year which ended Dec. 31 last. Under this arrangement, business houses which were going concerns when the war broke out will pay the excess profits tax for the calendar year 1921, but all others will cease paying this tax after they have met their obligations for the year 1920. [In explaining the situation which has brought about the abandonment of the excess profits tax the Chan- cellor declared that the extraordinary conditions now prevailing appeared to calendar MICHIGAN TRADESMAN call not only for the elimination of this tax but for the promptest pos- sible announcement to the public of the Government's intentions. The war left England a debtor nation, he said, but the country had made amaz- ing progress, had transformed the deficit into a balance on the right le, and had even begun to redeem sit its obligations to foreign nations. The excess profits tax he roundly denounced. From the first, he said, it had tended to encourage extrava- gance and discourage enterprise, but the Government had believed that it must be retained until the crisis in the financial affairs of Great Britain had been passed. The situation to- day justifies the repeal of this ob- noxious impost and the Government, therefore, hastens to drop it. Congressional leaders on Capitol Hill regard the action of the British Government as most significant, and it is easy to see that they are being spurred on to hasten the repeal of our own excess profits tax which, while a large revenue producer, has had the same demoralizing effect upon American business, especially since the signing of the armistice, that has been noted in connection with the corresponding tax of Great Britain. news confirms the Ways and Means and Finance Com- Every day's mittee leaders in their determination either to repeal this tax in toto or to so revise it as to relieve the great majority of business concerns of its blighting influence. If any of its pro- visions are retained the leaders in- ] tend that the character of the measure shall have been so modified that it will no longer injuriously affect con- servatively managed corporations that are now carrying the lion’s share of this burden. The recent action of Congress in reviving the War Finance Corpora- tion is proving a strong stimulant to business both directly and indirectly. Commercial, financial, and industrial organizations throughout the country are again preparing to use the facil- ities of the corporation and nearly one hundred enquiries and preliminary ap plications for money have been made. ‘he first normal application for a loan of $10,000,000 for one year to export condensed milk and other dairy products to England and other Eu- ropean points has been approved by the corporation. This approval has not only benefited a large number of producers and banking institutions in Middle Western states, but is likely to result at once the Eastern and in further negotiations with the cor- poration by the representatives of other interests seeking loans. Officials of the War Finance Cor- poration decline to furnish details as to the identity of the many applicants for loans now under consideration, but it is stated that the products in question include almost every form of raw material and manufactured ar- ticle produced in the United States. These goods are to be shipped to the four corners of the earth and will make heavy drafts on stocks on hand. This should create increased employ- 25 industries which in tur! will provide increased production and greater consumption at home. again . Seller Must Make Good on His Con- tract. Lansing, Feb. 19-—-I wish 1 1 : ‘ I i oid be evga Wrormatiot R FCCC] rut yroce! Sstoc er i dealing throug 2 real estate a & pal cas i part I con- tract We wer ‘ ( erie nis Dus es a Sef ri vere good ventory and i pres¢ i l e bus ess | yt 1 ' OF 4 rs i KX De t ( € ess 1 The co ict t reads yy cé stock and all XtuUres in t! 1 e Dus es Sin ir x SSC SS ) | 1 1 have ais yvereq t i rie mea MOCK t 1 - 1 yvelongs to t owne it building an the large st i | sn 5 case De 1 | VAT i It iongs te | VV l Oo 1 please | 1a this has o1 1 ; : trac 1 le@Zai po { (yroc | tl é i port ot the co 1 tra price unpaid, the proper thing tor you to do 1s to retuse to make a y Lev areawat waa he rther pay ents on account until tne person who executed the contract tur- 1 iishes 1 gor title to the meat block and showcase. If you have paid 1 1 1 1 ie it at 1 tor tne stock, so that the contract has © aio een satishec ) Can sue and recove!l 1 ‘ t vaiue of 1€ y arricies 4171 t | sel le assigned the ( ract r 1 +} tO a tire yart oO are @xXactiv 1 tie 1 . same position as ynitract had ' c 11 i ec thre \ snip of tne sell ‘ i maneetnie ll Aina | “Ls the “hai Ssteac ot KRHOCKING Lhe cnain ' stores, copy their stunts, and go them 1 1 . 1 bettet evervthing they do Knock most mes makes a lot of se put t sn’'t the kind that ou ca cash Ol la order that our customers may have the uniform weights, quality and standard workman- ship that they demand, we have made arrangements with the Soo Woolen Mills that all of the genuine Soo Woolen Mills’ Products in the future will be made at the Soo Woolen Mills, Sault Ste. Marie, exclusively, and all Soo Woolen Mills’ Products will have the genuine Soo Woolen Mills’ labels. These goods will be wholesaled exclusively in the Lower Peninsula of Michigan by Symons Bros. & Company only. Your customers who buy this class of merchandise will insist as usual on the genuine Soo Woolen Mills’ Products having the Soo Woolen Mills’ labels. There has always been a cer- tain amount of goods sold as imitation ‘Soo’ or Soo substitute. Please remember that our goods will again have the wonderful wearing qualities that both you and your customers expect and demand. Look for the “Soo” label, and insist on it, and remember that these goods will be sold only in the Lower Peninsula to the retail trade by Symons Bros. & Company, Saginaw, Michigan 26 EMPTIED THE MESS BOx. Graphic Account of Old Bill’s Fishing Trip. Written for the Tradesman. Old Bill had four legs, them perfect, for Bill was a worn- none of In his youth with his mate, his market value out plug of a woods horse. had been half a thousand good dol- lars, but after many years of log hauling in the winter, when the sled load of logs seemed as large as a haybarn and the summer work in cedar and tie camps an in- ferno of stinging flies, Bill had lost the value of youthful life. The days had come when Bill was turned out to grass on a pension. The camp boss declared Bill should have a field so long as he himself had one, so most of the summer days, Old Bill did lit- tle else but loaf in the shade and switch flies with the fag end of what was formerly a grand fly swatter. One summer the camp boss met two old-time friends at the station. They had come from down state with an outfit of rods and fishing tackle, perfect in all the details. The boss was bound to give them a good time; he knew all the country for miles about, the creeks and brooks hidden away in the forests, where the spotted beauties were dotted with gold and vermillion and their sides and backs with carmine, varnished over with the pure gums of the wild woods farmer’s shadows. These were many trout brooks near home, but there is a fascination in viewing new places that leads fisher- men to fresh adventures, so the camp boss fired his two friends, Fatty and Jim, with the “lure of the wild.” All day they were getting ready for the trip, digging worms for bait in case the fish would not take the flies. Fatty was a big fellow; Jim a size smaller, and the camp boss, the least of the three. Their capacity for grub would send a city man into a panic. The three would create a famine in food outside a good farming country. The one-horse wagon under the loaded with duffle; tent blankets, coffee pot, frying pans and a large packing box made a good mess chest, into which went the food for three days. A side of bacon, a chunk of saltpork, several loaves of of dill pickles, some ground pea meal for soup, smoking tobacco, box of matches, a bottle of liquid bait for snake-bites and small items to stock a camp for a season. Not satisfied with all this, when they drove away the next morning, Jim hooked a pan of fried cakes and two pumpkin pies out of the madam’s pantry. Old Bill got into the party, for he was the only spare horse in the loca- tion. All the others were getting in the hay and oats from the farm and while Bill was not fast, he was sure on foot and a dead game sport. All the location folks turned out to see the party off just a bit after sun-up. Even Bill was happy, the first time in harness for many weeks. He could not hold the tune with the other fel- lows, but he could throw up his head switch his tail and break into a trot, as he passed out of the yard into the road. All were happy as a crew of shed was bread, a jat MICHIGAN TRADESMAN drunken sailors as they went out of sight around the bend. A mile or two and Bill’s enthusiasm began to cool; the roads were rough, the load heavy, and it was noon when they came to the camping place at the top of a high ridge. At the base of the hill could be seen the winding course of the trout stream; a land of enchanting beauty; a laid where God lives all the year. It was calling in all the music of the great out-of-doors. They could not stop to put up the tent and make a camp, On the road where they stop- ped for Bill to get his wind, they had devoured the madame’s pies and fried cakes and were not hungry. Stripping the harness off Bill, they hitched him to the rear of the wagon with a rope that gave him plenty of room to move about. They got out the rods and creels and hurried away to the river. The day was hot and the-fish were biting. In a couple of hours the creels were half-filled, when they met in the shade of the maples,*where the beavers had built a dam, making a pond, several rods long and wide, fringed on every side with alders and high bushed cranberries, from which clusters of ripe fruit were mirrored in the quiet waters, broken only by the leaping trout as they came to the sur- face in a dash for flies or millers. The beavers, those master builders of the wilds, had, with wonderful sense, selected a place for their homes where a rocky ledge broke the quiet channel and there had fallen a tree across from bank to bank. With this for a start, they cut alders along the up-stream banks, which they floated into place, weaving a network of brush, filling in the spaces with grass, floating leaves dropping from the trees, with here and there a plaster of mud until a pond was made. Up- stream a few rods, the brook tumbled over a rock ledge that filled all the with music and the waters hunting outlets through the dam sang a lullaby song. Even old Fatty could not resist. and the three were soon napping babes of the woods until the sun dropped behind the hills and the mosquitoes came to disturb’ their dreams. A few more fish and they would return to the wagon and make their camp’ and then what a dinner they would have! Fatty always clumsy, must get out on the beaver dam where he could cast a fly into the pond. The camp boss had gone up to the falls. Jim had found an open place and had hooked a trout that was making a good fight, when he heard a squeal and a big splash. Through the bush- es he could see Fatty, who, getting a strike, had lost his footing and rolled broadside over the brush into the al- most ice cold water. The sticks and grass were loose and slippery. With one hand engaged with rod and trout his every effort to climb out resulted in failure. After being completely submerged half a dozen times and wading all about that waist-deep pond, he succeeded in getting upon the bank. And after all that trout on his hook was a scant half pounder, but what he lost in size was made up in color. As Fatty stood on the bank, he surely was a wild woods show. woods His was a case where clothes made the man. All the way up hill to camp, the camp boss and Jim were profuse in their remarks and Fatty too de- moralized to talk back. Arriving at the wagon, old Bill gave a wag of his ears in way of welcome. The camp boss remarked that his belly looked like a bale of hay. Hav- ing plenty of rope Bill had used it. A glance into the mess box that was on its side revealed a bare cupboard. Not a vestige of all that grub was in sight, except the bottle of snake-bite, that being glass, Bill could not swal- low it. Of all the meat, the bread, the sugar and coffee, only a few crumbs were left to bait the birds. The extra box of matches was pound- ed into the sand. Some time in Bill’s life he had a driver who taught him to chew tobacco and nothing but a few bits of the revenue stamp were in evi- dence. The camp Boss and Jim had some cigars, but no matches. When Fatty fell in the pond, he had pockets full of both, but they were now in soak. It was an unusual homecoming for this bunch of pampered appetites whose every wish had always been promptly gratified, and it took some minutes for the situation to penetrate their systems. Bill’s sack of oats, hav- ing been well up under the driver’s seat, and three creels of trout was the only food in sight. Bill having feasted all the afternoon had no place for oats. What he craved was the creek to make life a happy dream. When he got loose he made a break for it and drank to freshen that salt pork. Febrypary 23, 192i REO. VS. PATENT OF FICE “The Economy Garment” Michigan Motor Garment Co. Greenville, Mich. 6 Factories—9 Branches 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. a profit. values! Daniel T, “They are simply great,” said one dealer. “They are saving my “bacon” on my shirts,” said another. In fact that’s what they all say about Our Dress Shirt Line You can mix in with your high cost stock, and work out with Especially you should see our $10.50 and $13.50 atton G Company GRAND RAPIDS 59-63 Market Ave. North The Men’s Furnishing Goods House of Michigan STOTT ACA Write for samples. HUET AT A EKaster Neckwear Only four more weeks before Easter. Cover yourself now for your neck wear needs for men and boys. We are showing an excep- tional good line to retail at 35c, 90c, $1 and $1.50. Quality Merchandise—Right Prices—Prompt Service WHOLESALE DRY GOODS SUNTAN Paul Steketee & Sons GRAND RAPIDS, MICH. iz Vs nS HUMANE ilaaoasiaiaananrcnee February 23, 1921 Fifteen miles to the nearest house. no matches, no grub, no tobacco and the shades of summer night coming on and with them those pests that sting and bite, the bottle of snake- bite furnished the only consolation. After a council of war it was agreed to harness old Bill and head for home. It was much like an old time funeral —a very solemn occasion. The road through the dense forest was blacker than one of Kaiser Bill’s war plots. So the camp boss, who was driving, let Bill nose his way along at his own gait. trail -and wandered about, evidently looking for Twice he lost the a place to lie down, each time tipping the wagon far enough to spill every- body out. It was in the gray of the morning when they Signt of Fatty, shivering in his wet clothing, came in home. was still in the dumps, but the camp boss was very much alive. The thoughts of arriving home so soon after the theit of the madame’s pies gave him a fit of nervous dys- pepsia. He knew from a former ex- perience that at least three days were needed to have the joke abbreciated or forgotten. About that length of time would soften her wrath, so he story that arouse both forgiveness and admira- invented a_ bear would tion in the minds of the home folks. It ran something like this: While they fished a bear with cubs called at the camp, ate the grub and played tag with old Bill. Having no guns it was not safe to follow this Then Fatty told how in an effort to escape a hugging, he jumped in the beaver pond. The madame had once upon a time bear in the woods. passed through Missouri and did not bite on the story. Bit by bit she got the truth in all its terrible details and old Bill was not invited on any more fishing parties. Charles E. Belknap. —_—_o~2 > ___ Freight and Passenger Rates to Drop. The most experienced observers of National Washington are now predicting that in the near future --not within a month or two but be- fore the end of the present year— railroad freight and passenger rates It is true that the roads have not generally earned their under the Esch- Cummins law, but the belief is gain- ing ground that they will soon begin to do so, and that even before the carriers are able to make ends meet they will seek to stimulate an increas- ed volume of freight and passenger traffic by cutting rates. affairs in will begin to decline. guarantees The stubborn attitude of railroad labor in refusing to accept any reduc- tion in wages is counted upon to give way to the counsels of the more conservative element in labor circles especially as the downward trend in the cost of living is daily becoming more apparent. The dollar is slowly coming back to its pre-war purchas- ing power as the natural result of the pressure of a sound economic law. A well known railroad executive puts it thus: “It is impossible to resist the work- ing of that law. The Government cannot prevent its operation; the pro- ducer cannot, ‘and labor cannot. MICHIGAN TRADESMAN “\We might as well try to dam the tides as to stop wages from falling. We are working back to normal—all of us—and until the dollar will pur- chase 100 cents worth of labor as well as 100 cents worth of commodi- ties, we can not expect normal times.” Another railroad man in discussing the situation declares that “the rail- roads want to reduce freight rates and fares and will do so as soon as they can get financial affairs When the Interstate Commerce Commission granted increased rates last August, it believed the new schedule would enable the roads to pay their inves- tors dividends at the rate of 6 per cent. a year. Instead, the railroads, during December, were earning at the rate of only about 1% per cent. per annum. their in such shape as to permit it.” While this is a very discouraging showing, the most experienced Gov- ernment believe that the reason why the railroad income has declined so-sharply is that the traffic is being taxed more than it will bear. Very few people are traveling, less goods are being shipped than would be the case were the rates lower, and it is believed that a reasonable re- duction would provide a larger net FEVentue. officials What the roads are seeking to do is, first, to reduce operating expenses including wages to the minimum com- patible with safety and with fair treat- ment of employees as measured by the standards of other industries, and, second, to the volume of trafhe by making the rates more at- tractive to shippers and less burden- some to the public. A reasonable downward revision of the pay sched- ules is one of the first steps to be taken and with this accomplished without serious controversy the rest will be easy. increase No one here believes that a strike of any serious proportions will result from the efforts of the carriers to reduce their labor cost, especially in view of the fact that any interruption of traffic at this time would have a most disastrous effect upon such la- bor as is employed in other indus- tries, and would enormously increase the existing unemployment, ——_~»___ Getting Even. A neighbor of General Ben Butler entered his law office one day and said: “General, what would you ad- vise a man to do if a neighbor’s dog had come into his yard and killed a chicken?” "EH 1 were you,” replied Ben, “I should go to the owner of the dog and state the facts. If he’s the proper Lind of a man he'll pay you what the hen is worth.” “All right,” said the visitor. “Your dog killed my chickens are piece.” chicken. worth ten And my dollars a- The General peeled off a bill and handed it to his visitor with the great- est of geniality. But the next day the owner of the hen received a bill for ten dollars for “professional ser- vices,” 27 Our salesmen are now on the road with our complete and attractive line of Knit Goods. Please do not buy until you have made an inspection of our line. PERRY GLOVE & MITTEN CO. FERRY. MICH. Order Brown’s Beach Jacket Early Reg. U. S. Pat. Off. Many dealers were disappointed last year because jobbers were sold out. cheaper it can be washed as often as desired. and vest. or write Brown’s Beach Jacket is warm as an _ overcoat, than a good sweater and wears like iron. Is clean because Made with or without collar; Widely advertised. ASK YOUR JOBBER BROWN’S BEACH JACKET COMPANY WORCESTER, MASSACHUSETTS 28 MICHIGAN TRADESMAN February 23, 1921 yy y))) oon e = "ery a 3 1S DP 2 = S = Zz 2 = jy <> wo 28a Au eedal( 3 eeesge pee, A Michigan Poultry, Butter and Egg Asso- ciation. President—J. W. Lyons, Jackson. Vice-President—Patrick Hurley, De- troit. Secretary and Treasurer—Dr. A. Bent- tey, Saginaw. ‘xecutive Committee—F. A. Johnson Detroit; H. L. Williams, Howell; C. J. (handler, Detroit. Further Facts Regarding Develop- ment of Avocado. El Cajon, Calif., Feb. 15—Since 1536 when Oviedo referred to the avocado as the pear tree which bore a fruit that “were pears in form and nothing else,” numerous common names have been used for the tree and its fruit from “alligator to midshipman’s but- ter.” The former is misleading an, to many, repulsive, with nothing de- scriptive or elegant to recommend it. The latter is somewhat descriptive in that it does resemble butter and mid- shipmen are fond of it. | Alligator pear is quite common among English speaking people, but in ccatute and with the more re- fined the term “avocado” or “avocado pear” is most commonly ‘used. In Central and South America neither name is ever heard. Either “ahaucate”’ or “Palata” is the name which it is known among the Latin-Americans. Avocado is the name endorsed by the United States Department of Ag- riculture and several societies. And while it has nothing, except ease Oi writing and pronouncing it in Eng- lish, to recommend it, it has become so common that to change it would be confusing. The word is a corruption of the Spanish very “avocar,”’ long used in times past by a superior judge taking a case from an inferior judge, without appeal—a practice that is now obsolete. The Century dictionary gives the word as a corruption cf “abogoda,” meaning advocate. The absurdity of applying such names to a fruit must be as apparent to educated people, as the term grape fruit is for the pomelo, but custom will rule and as none of the common names are descriptive, and as Mr. Wester, of the Philippines, says: “the Mexican name “ahaucate” is no more expressive or elegant.”” So why should we change? The name avocado is so near to the original Aztec name, “ah- uacetl” as to recall the connection. Avocado is pronounced ah-vo-cah’-do. The variety in foliage is almost un- limited, each kind having some pe- culiarity individual to that variety. In general, the leaves of all avocado types are not unlike the magnolia, and the laurel but they run in size from two to three inches in length to six- teen, and from thin- to thick. They are leather like in substance. The general prevailing color is green, with tinges of red. One variety, the Car- dinal, has a crimson leaf. Types are easily distinguished by the taste and odor of anise. The Mexican type is so strongly scented with this herb’s smell that it is readily identified. Guatemalan types have but a slight suggestion of anise. The Mexican varieties bloom from November to May, mostly in Decem- ber and January. They fruit in No- vember and December, but as the fruit will hang a long time after ma- turing, the fruit can be had as late as March 1. This type is more suscen- table to injury by rain or frosts when blooming than the Guatemalan types which bloom later—February to May —and which fruit in spring and early summer. The fruiting season is so extended as to cover practically the entire summer. The bearing age oi trees vary greatly, running from five to ten years or more. The Taft par- ent tree, at Orange, bore its first fruits at nine years of age; the Challenge at seven years; the Chappelo at five years; the Harmon at six years, etc. In all cases I know of the first crops were only samples, in some cases but one fruit. Although the blooms are borne in clusters of several dozen, seldom more than one fruit sets. In fruiting is evidenced the wide variations which are so characteristi- of the avocado. In size the fruits run from one inch in diameter to four or five inches, and in weight from three to forty-eight ounces. The Mexican types are generally small, the average being about the size of our Eastern pears, weighing from six to eight ounces. Some will reach twelve ounces. The Guatemalan’s are larger and weigh from twelve to twenty-four ounces. The West Indian types some- times reach a weight of four pounds. Florida’s are quite uniform at about twenty ounces. A good commercial weight, for high class hotels and clubs is 16 ounces, and of the oval or egg shaped varieties. For local trade the smaller thin skinned sizes sell well if proportionately cheaper. On account of this wide variation in size, avocado will no doubt be sold by weight. So far as commercial preference for color is concerned there seems to de difference in opinion. Choice in this respect seems to be a matter of taste. The East prefer the green kinds pre- sumably because they see more of the green fruits from Florida than others from California or Mexico. In the West the highly colored purples are preferred. I don’t think the green types will increase in favor. In case of apples, the highly colored varieties have always outsold others on fruit stands. But few people have found the fruit decidedly objectionable. On the other hand, only about one-third of those who first try them are in love with them. Others don’t know wheth- er they like them or not. But I have noticed, all this class soon become fond of them, if they. have an oppor- tunity to try varieties until they find one that suits their individual palate. Soon after, any kind of ripe avocado that is soft enough to spread like but- ter is good. The fruit is one-seeded. The per- centage of seed to fruit varies from & to 26 per cent. or more. The Florida Trapp has a seed 20 per cent. of the whole; the Challenge, 26 per cent; Taft, 18 per cent.; Dickey A, 8 per cent.; Sharpless, 12 per cent.: etc. Tight seeds seem to be preferred on the mistaken ground that they are better shippers, but this, I think, has been proved a fallacy. I can see no advantage i in tight seed from any point of view. Loose seeded kinds serve neater. Personally, I prefer the rai- tlers, with the thin skins and small seeds. J. Elmer Pratt. —_—_> Hez Heck says: “If hell could be moved a little closer to the North Pole, the future would be quite a bit more inviting.” —_—_+~-+ + A little knowledge may be a dan- gerous thing. So is a little widow occasionally. DANIEL WEBSTER HIGH GRADE SPRING WHEAT BREAD FLOUR / eon sus “co, Y av Ww UL re Mina. ME = : SS / A FLOUR OF QuatiTy \\\\\\ If you want quality and an excellent REPEATER handle DANIEL WEBSTER Suva FLOUR K ENT STORAGE CO , Wholesale Distributors GRAND RAPIDS, MICHIGAN SEND US ORDERS FIELD SEEDS WILL HAVE QUICK ATTENTION Pleasant St. and Railroads Both Phones Lil7 Moseley Brothers, cranv rains, micu. MILLER MICHIGAN POTATO CO. Wholesale Potatoes, Onions Correspondence Solicited Frank T. Miller, Sec’y and Treas. Wm. Alden Smith Building Grand Rapids, Michigan < Stock Purity Nut Recommend It To Your Customers Every pound of Purity Nut is Guaranteed to Satisfy PURITY NUT MARGARINE The Purest Spread for Bread Packed 10 and 30 lb. cases 1 lb. cartons & 2 : 8 & 4 uo M. J. DARK & SONS Sole Distributors in Western Michigan Grand Rapids, Mich. With a full line of all Seasonable Fruits and Vegetables ‘ WE ARE Calls t theA tile” | ADINNER BELL ff) EXCLUSIVE __NUT MARGARIN DISTRIBUTORS PLEOMARGARINE ie — | | “hy TE eterna Le | | ¥A FTE GLIDDEN ne surrenco CHICAGO FOR “Dinner Bell” ALWAYS FRESH AND SWEET 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 aa ee ree cae snnuaael SS : § s | OE: pie February 23, 1921 MICHIGAN TRADESMAN Practical Mercantile Talk Along Most Sensible Lines.* It is to me indeed a pleasure to again attend a convention held in Kalamazoo after a period of four years, and yet it seems but yesterday that we as members of the Michigan Retail Grocers and General Mer- chants’ Association in convention as- sembled in what at that time was one of the finest, one of the most successful, and one of the most edu- cational conventions ever held in the State of Michigan. It is a credit to you gentlemen of the Kalamazoo Association, having had the convention in your beautiful city only four years ago, to again come before the convention, as you did a year ago at Grand Rapids, and plead—not only plead but fight—for the honor of entertaining the mem- bers of the smallest paid profession, but in the eyes of the public, the greatest profiteers and the ones who are responsible for the high cost of living. I recall when we met here four years ago we were also having our troubles. There was talk of our going into the war and business was nene the best, and we wondered what would happen to our business if our good old U. S. did enter the side of the righteous, and how at these meet- ings it was said if we ever needed co-operation to study better business methods, to hold old customers and gain new ones, to properly analyze our business, it was at that time, and that there was no better place to get this co-operation, these better mer- chandising methods, than to attend that convention. At that time we thought the lot of the retail mer- chants was, indeed, a hard one. As we look back upon those days and then come back to conditions as we face them to-day, with the number of closed shops, with the millions of men walking the streets looking for work and the bread lines that are spring- ing up all over the country, then sure- ly those must have been wonderful days. I was much impressed with the ad- dress delivered before the hardware convention by President Lee, as pub- lished in the Michigan Tradesman. If there are any who have not read it I would advise getting a copy of that paper and reading its every line, its every word, for surely everything he said can be applied to our business. A few days ago I clipped an edi- torial from the State Journal, pur- porting to be an interview with Henry Ford. “Will conditions return to normal?,” he was asked. Whereupon Henry repeated the parable of the city chap who had been in the village for three days, during which time it has rained continously, and who ask- ed the farmer anxiously whether it would ever stop. The farmer stroked his chin and replied, “It always did before.” That looks like the final to business pessimists. Gentlemen, a good number of you have seen this little button or similar ones. You all know what it means. *Response to address of welcome at Kalamazoo convention by John Affeldt, Jr., of Lansing. You ate an optimist. You are all optimists. I am an optimist. We must be optimists to weather the storms .of business depression that now confront us. | was talking with the secretary of one of our big manufacturing insti- tutions only a few days ago. We will call him Smith, for convenience. I said, “Mr. Smith, what is the outlook for the near future? Do you really think it will pick up?” He said, “Mr. Affeldt, I want to be an _ optimist, [ talk optimism, and I try practising optimism, but to tell you the truth, I haven’t a smile left in me. We are trying to look on the bright side of life, but I want to tell you we may as well be truthful to ourselves now as later. We must prepare for a business depression for some time because surely conditions are not going to better for some time to come, but thank God we as Ameri- John A. Affeldt, Jr. cans can adjust ourselves to condi- tions, no matter how often they may change. It may hurt but we can do ite: [ am going to read a little clipping from Mr. Lee’s address. How long They will last just as long as the buyers’ strike continues. Remember, now, buyers ceased to buy and makers ceased to make. The men who pro- duced the wherewithal to make pur- will present conditions last? chases were thrown out of employ- ment, because the buyers ceased to buy and the makers ceased to make. And the maker will not make until the buyer buys, and how can the buy- er buy if he has not the wherewithall to make the purchase? 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 Watson-HigginsMlg.Co. Merchant Millers Owned by Merchants Products sold by Merchants Brand Recommended by Merchants NewPerfection Fiour Packed In SAXOLIN Paper-lined Cotton, Sanitary Sacks 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 Grand Rapids ne 49 Market WES st, Ss. W., p e ° Citz. f 1361 9 ee Bell , MM. 1361 EGGS AND PRODUCE [Se (5, ie SS og oo “f} . Prompt Service Courteous Treatment WE ARE HEADQUARTERS WHOLESALE =, Fruits and e.. Vegetables Right Prices Vinkemulder Company GRAND RAPIDS s<2 MICHIGAN NCE upon a time there was a tramp who stopped at a farmer’s house in search of a hand-out. “I'll give you five dollars a day spot cash,” said the farmer, “if you'll help me dig potatoes. We’ll begin right now,” pointing to the big field, “be- cause I'm afraid the frost will get them.” Weary Willie, “You'd better dig ’em yourself. “No,” yawned the You planted ’em and you know right where they are.” Just as it’s a wise farmer who knows where his crops are, it’s a wise flour merchant who knows where his business is com- ing from. Today business, like potatoes in the story, can only be had by digging for it. And Judson service helps you dig repeat business by so satisfying your customers that they come back for more. JUDSON GROCER CO. GRAND RAPIDS MICHIGAN 30 MICHIGAN TRADESMAN February 23, 1921 Another think we have staring us in the face is the question of legisla- tion. Only a few nights ago the members of the North Lansing Com- mercial Club entertained at its annual feed several members of the Legisla- ture, also the Lieutenant Governor; and in his remarks he told us that for the next two years at least our taxes could not be reduced because we are now facing a deficit of $12,000,000 which would have to be wiped out and added to the running expenses of the State, which means many more mil- lions. Also in his remarks he stated that a less number of bills but more constructive ones have been intr5- duced than ever before. Gentlemen, however that may be true, I have been informed of two bills—no doubt you know all know of them. These bills are now in a tentative form and are being circulated among members of both houses before being introduced to see what chance they have of being One bill provides for com- If you as an employer discharge a man, without due notice, you would have to pay him compensation for about thirteen weeks, and if you discharged him with due notice you would by this bill be compelled to compensate him for four weeks. passed. pensation of employes. Another bill exempts farmers from income taxes and throws the burden all upon salaried men and women liv- ing in towns and cities. However, gentlemen, I have been informed that such radical legislation would not pass the present Legislature. ‘Some may ask, What benefits do we get belonging to this State As- sociation? Let me tell you. You have a Secretary, Mr. Bothwell. You have a President, Mr. Jones. You have a board of Directors, and last but not least you have a Legislative Committee who are working for the good of this Association and when they are working for the Association they are working for you. These men are in constant touch with pending legislation and are always at the beck and call to serve in any way you may ask. Remember, gentlemen, without your assistance the goal cannot be reach- ed. This is not the work of one man but it needs the co-operation of all. In closing, gentlemen, let me ask you all to listen closely to all that is said and done here this week and when your President asks you to be here at 8:30 a. m. and at 1 p. m, that means 8:30 and 1, and let us all be in our places, so when the last hour of the convention arrives we can leave feeling that our work has been nobly done. —_+~-<.___ Was a Historian. The customer was pricing furs. One splendid racoon muff seemed to at- tract her attention most favorably. Finally, after long deliberation, she sighed and said: . “My, but I wish Davy Crocket was here!” “Why?” person. “So he could tell that ’coon to come down’ with out the necessity for any violence.” asked the amazed sales- petition. YEAR OF USEFULNESS. Annual Report of Secretary Bothwell To Kalamazoo Convention. There are so many important mat- ters coming to light in these days of reconstructing of retail business from an insane to a sane basis that the radical changes advocated and urged upon food dealers generally must be considered by them in a calm, impas- sioned but united manner in order that the interests of the great army of dis- tributors may be safeguarded, and the consuming public served efficiently and with careful consideration of their needs. The great responsibility of this period of change must primarily fall upon those who produce and distribute foods, for the reason that we may be able to make an old suit of clothes or a pair of shoes last a little longer, but food must. be provided daily; and al- though all other lines take a vacation, food production and distribution must go on. These, then, are the two important factors around which all others con- gregate and these are the two who hold in their embrace the success or failure of all effort, since if we are not fed, we cannot think correctly, neither can we concentrate in the way we should in order to get out the best there is in us. Realizing the great importance of these two, it then becomes a duty for those engaged therein to formulate plans for the care of those working in other lines so that the endless chain of commerce may roll on with as little interruption as possible. Producers and distributors of foods must work hand in hand if they are to do their part well and because of the importance of their business, laws re- lating thereto should be the first to be considered and should be made with due regard for the wellbeing of those engaged therein, in order that no reason should exist whereby they might be tempted, because of unfay- orable legislation, to get more than a reasonable profit. I know of no way this condition can be brought about so well as by the untrammelled laws of supply and demand, regulated by individual effort and desire for com- Any one transgressing the common laws of justice and honor should be dealt with according to the criminal code, but a broad mantle of criticism should not be cast over the entire fraternity because of one dis- honest dealer. I can possibly illustrate this better by quoting from a letter written by one signing himself as Mayor of River Rouge. In his letter he says: 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. The people of River Rouge are going to beat this game if they can. I believe the best interests of the pro- ducer and consumer are served by getting them together and eliminat- ing the obnoxious middleman. You will notice I have not given the name of this man, for the reason that it is better to forget the person who is so manifestly unfair in his state- ments. Most of us can remember the as- sassination of President McKinley, whose memory will live in prose and verse and be revered by man for ages, but the assassin is laid in an unknown grave and forgotten. So it is with such statements as made by this mayor. The great fraternity of mid- dlemen and retailers will continue to serve the public efficiently and well when men of his type have passed on, unheeded and unknown. In the past few years there has been a good deal of legislation in business and this fact brings us to the place where we must take a hand in politics if we are to have men to legislate who know business needs; it will not do to sit idly by and permit men who are familiar with law only to dictate conditions governing busi- ness, and we should stand as one unit in favoring or opposing any legislation that will affect our business. I might cite some of these: The Stevens bill, which is designed to permit the manufacturer to name the retail price of his product. The movement now on foot to en- force Sunday closing. The need of State Constabulary. The suggested 1 cent tax on gross sales in lieu of the excess profits tax, and many others that will be discussed at this meeting. It is high time that retailers‘as a class give a little more time to select men who have a business training for our law makers. During the year I have been asked to investigate some of the companies who are endeavoring to pursuade members to join their organizations, and I have definite data relating to some of these concerns, and in order that we may get a real dollars and cents view of the advantage or dis- advantage of belonging to some of these concerns, I will try and show you just how it works out. We will take for example, the Creasey Cor- poration. Their contract calls for an investment of $303. If you invest this sum in merchandise to which you add 20 per cent. to find your selling price, and turn it twelve times a year, you will have at the end of the year, $303 plus 20 per cent. equals $363.60, turned twelve times gives you a total of $4,383.20 gross sales; if your operat- ing expense is 18 per cent. and you make a net profit of 2 per cent. it will equal $87.66 you have made by using the $303 in your business. Now we will suppose that you save 2 per cent. by having your drop shipments come through Creasey you whould have to buy annually $4,383.20 worth to save the amount of profit you are losing by your $303 lying dormant, but we’ll suppose that you buy $5,000 worth of goods through this source annually, Wea on which you save 2 per cent., which means $100. Then the difference be- tween the $87.66 and the $100 would be clear gain, or would apply as a re- fund against your $303. The differ- ence is $1234. At this rate it wall take you twenty-four and one-half years to get back your original $303. There are other societies and as- sociations which are organized simply to prey on the credulity of the busi- ness man, but did you ever stop to think, when you place yourself in this kind of a game, you are taking the management of your money from your own control and placing it where you have absolutely nothing to say about it? You further know that it is a physical impossibility to dis- tribute merchandise without expense, and if it seems to you that they can be brought to you cheaper than the them, then be honest enough with your own money wholesaler brings to put it into a business where you will have something to say about it. The path of retail business is strewn with men who have tried to ride both wholesale and retail horse at the the one time. It cannot be done success- fully. I might illustrate this way: Ar- rangements have been made to fur- nish members of this Association with salesbooks, giving a discount of 15 per cent. from the regular price; the salesbook company give the Associa- tion the regular salesman’s commis- sion, and this commission is passed on to the member who buys the books. Well, you say, how does the sales- man live if he gives away his com mission? Why, he is paid a salary aut of some other business. So it goes. Every line of endeavor causes an operating expense that must be paid, and it is very seldom that suc- cessful short-cuts are found. If a retail business is large enough to enable its owner to buy in large quantities and turn them at least once a month, it may pay him to do so and be his own wholesaler, but as the re- tail grocery or meat buSiness is large- ly made up of neighborhood trade, it is more profitable to turn the goods often than it is to save a little dis- count on a large purchase. During the year many of our mem- bers took advantage of the saving on salesbooks, so that we refunded dur- ing the year $280.11 to those who took advantage of the discount. This means a net profit at 2 per cent. on $14,005.50 sales; in other words, you would have to sell $14,0005.50 at a 2 per cent. net profit to make $280.11. On fire insurance the Association has received in commissions $116.29, in addition to which those who took a portion of their insurance through the Association made a saving of 25 The Best Flour a that ever came out of Kansas W.S. ern Flour Co. WHOLESALE DISTRIBUTORS 205 Godfrey Building GRAND RAPIDS, MICH. Sat ul yk ll on nal® ay eh ata eee, Saba ies ala — apt: 4 esc whee. alle February 23, 1921 to 30 per cent. on their premiums; if your fire insurance costs you annual- ly $100, why not make a saving of $30? It means clear gain to you. During the year, in company with our worthy President, I have attended meetings at Lansing, Grand Rapids, Kalamazoo and Jackson, and have traveled and called on merchants in seventy different towns and cities and have added eighty-five new retail members and six new honorary mem- bers. In May I attended the convention of the National Association at Atlanta, Ga., and during the year have se- cured eighty-five subscribers to the National Grocers Bulletin. In company with committees, I have met with district attorneys, placing before them facts relating to the expense of handling sugar and showing them that further restrictions could only tend to work disaster on those handling it; also met with and consulted the management of various manufacturing establishments who were operating commissary stores. As this is one of the worst kinds of competition to meet, I hope to see a resolution adopted at this meeting setting forth in a positive and definite manner how the members of this As- sociation regard this sort of competi- tion. I have also met with prosecuting attorneys in their attempts to investi- gate the dealers in foods and I must say that, apart from one or two in- stances “where ignorance is_ bliss,” have found men who were glad to change their attitude when they were shown the actual facts in connection MICHIGAN TRADESMAN with our business. When they real- ized that out of every dollar paid to the retail grocer 83 cents of it goes to the farmers, manufacturers, whole- salers and railroads, 15 cents of it goes to landlords, clerks, delivery, taxes, insurance, heat, light and char- ity, through bad accounts and only 2 cents of it remains with the fellow who passes the goods out to the con- sumer. They soon reached the con- clusion that there is no chance for profiteering in a game of this kind. The arbitrary demands on your business by employes for shorter working hours and by legislation of unfavorable kinds must be met by new methods, and the only effective way is through organization. In Michigan there are about 4,000 retail grocers and retail merchants who pay approximately 50 per cent. of the normal tax. We have the numbers to give support to the officers if proper- ly organized, and chain stores, com- missary stores and Government regu- lation are some of the problems that must be met if we are to save the communities in which we each live from the disastrous results that are sure to follow, if we simply back away and say “Let George do it.’ I make an appeal to each one of you that you take upon yourself the re- sponsibility of securing one new mem- ber—you can do it, if you believe in organized effort—and if you cannot do so yourself, send the name to the Secretary and let him help you. We should not rest until every retail gro- cer, meat dealer and general merchant has had the advantages placed before him and his membership solicited, that it may be said of the retailers of Michigan that they at least believe in the home making policy of keeping Michigan in the front ranks. I wish to extend to President E. W. Jones my sincere thanks and apprecia- tion for the advice and help he has given me, and the way he has un- selfishly given of a goodly portion of his valuable time in behalf of the members and has filled his office at all times in a gentlemanly and dignified manner. officers, I wish to say that I appreciate the To the remainder of the prompt and loyal manner in which they have responded when called up- on. These cordial relations have been of great help in giving support to my efforts. To the entire membership, permit me to say that the welfare of your business has ever been uppet most in the minds of the Board of Directors and they have been ready and willing to act every time when called. With your energetic and en- thusiastic support there is no force that can successfully prevail against us. oe “Turnover” Plan of Selling Speeds er Seattle, Feb. —-Lo- operation among members of the sales force is esseli tial to the realization of the maximun amount of business, in the opinion ot H. F. Proctor, proprictor of the Mar ket Shop, one of the largest blouse shops in the Northwest, for Proctor gives a liberal share of the credit for the remarkable development of his business to the co-operative spirit de veloped among his employes. One of the fundamental planks in his platform of co-operation concerns the “turning over” of a prospective customer from one salesgirl to an 31 other. Proctor proceeds on the theory that customers may not “take to” one salesgirl! who would be unsuccessful in selling her, while if she was “turned over” - another salesgirl at the psy- chological moment, a sale will prob- ably result While the salesgirls at the Market Blouse Shop receive a bonus on sales made over a stipulated amount they i : | ‘i have come to recognize the value of oa ” 1 é sot the “turning over plan and they carry out the suggestions with telling effect } non + \ customer enters the Market Blouse Shop and the salesgirl whose -n it is to wait upon her approaches and inquires what she wishes, escort- ing the customer to the particular sec- tion where the goods she is intereste:l in are kept. Negotiations proceed, but the salesgirl, as the result of her schooling, 1aking headway with the customer 1 \ sale is slipping, possibly because observes that she is not ier particular brand of salesmanship t appeal to this particular cu5- tomer The salesgirl situation and casually girl to meet the customer with the 1 mark, “I believe this lady will be able to show vou just the very blouse you desire, as she is in charge of this sec- tion.” Now there may be little or no foun- dation for the statement about “being in charge,” but this does no harm and it may stimulate the customer’s interest in the goods if she considers she is talking to some one in author- ity, irrespective of the fact that the girl described’ as such is merely a esgirl on the same plane as the aoes no - - ai ¢] recognizes tne . 1 invites anotner Proctor has emphasized to his em ployes that they should not consider that they have tailed when they “turn over” a customer to another salesgirl but, on the other hand, that they are the more efficient when they become good students of human nature and can recognize when their personality does not appeal to that of a certain customer. ASK YOUR JOBBER FOR Hart Brand Canned Foods HIGHEST QUALITY Our products are packed at seven plants in Michigan, in the finest fruit and vegetable belts in the Union, grown on lands close to the various plants; packed fresh from the fields and orchards, under highest sanitary conditions. Quality Guaranteed Vegetables—Peas, Corn, Succotash, Stringless Beans, Kidney Beans, Spinach, Beets, Saur Kraut, Squash. Fruits:—Cherries, Strawberries, Red Raspberries, Black Raspberries, Blackberries, Plums, on Peaches. The HART BRANDS are Trade Winners and Trade Makers Lima Beans, Flavor, Texture, Color Superior. Pork and Beans, Pumpkin, Red W.R. ROACH & CO., Grand Rapids, Mich. Michigan Factories at HART, KENT CITY, LEXINGTON, EDMORE, SCOTTVILLE, CROSWELL, NORTHPORT MICHIGAN TRADESMAN February 23, 1921 e , Volk (AAs WBE aN M\A\\ Grand Council of Michigan U. C. T. Grand Counsellor—H. D. Ranney, Sag- naw. Grand Junior Counselor—A. W. Stev- enson, Muskegon. Grand Secretary — Morris Jackson. Grand Treasurer—-Harry Hurley, Trav- erse City. Grand Conductor—H. D. Bullen, Lan- sing. Grand Page—George E. Kelly, Kala- mazoo. Grand Sentinel—C. C. Carlisle, Mar- quette. Heuman, America’s Relation To the European Nations. Grandville, Feb. 22—Back in Revo- lutionary days France befriended the American colonies winning the ever- lasting friendship of our countrymen. That was at the inception of the United States. Since that time the French haven’t been so friendly. We cannot forget that in the days when we were struggling for the life of the Union, when the very fate of the Nation hung in the balance, France sent an army of occupation into Mexi- co, seated a European prince on the throne erected by French soldiers, proclaiming an empire. This was an untriendly act at a time when our hands were effectually tied with our fratricidal struggle at home. At no other time would a for- eign monarch have dared to enact the role of godfather to an emperor seat- ed on a throne erected over the ruins of a republic. Mexico was our neigh- bor and was at the time under the protection of our Monroe doctrine. As was said, our hands being tied, we could not at the moment go after the invader and cast him out, neck and heels, as his merits demanded. Later, after the fall of the Con- federacy, Secretary Seward reminded the French emperor of his indiscre- tion and mildly assured him that the presence of French troops on Ameri- can soil was not to be tolerated. The mighty monarch of France took the hint without a kick and immediately withdrew from the soil of Mexico, the result being that the newly crowned foreign emperor of that distracted country found himself minus a throne, and within a few weeks lost his life before a firing squad. That was the last attempt of an European nation to encroach on the soil of the North American continent. So much for the sometimes derided Monroe doctrine. Amreicans did not view France with their old time friendliness after that stab in the back, which we came to realize afterward was not really the animus of the French people, but a part of the plans of an absolute mon- arch in the person of Louis Napoleon to dominate a portion of the Western hemisphere. It has been stated that Napoleon at that time invited the co- operation of both England and Spain to seize and colonize American terri- tory while the United States was en- gaged in a life and death struggle for exestence. We do know that neither nation aided France at that time and after- ward, when the excitement of the seizure of the Confederate commis- sioners, Mason and Slidell, was at its height and threats of war darkened the horizon, it was the infinite friend- ship of Queen Victoria, John Bright and the common folk of old England that saved the day and_ prevented bloodshed. There were jingoes in England who seemed spoiling for war with the United States, yet there were enough cool heads to keep the war dogs in leash, a fact that should not be for- gotten when gibes and sneers are so frequently thrown at England in these days of troublous times within her own borders. Hands off was the warn- ing of this country in the sixties to the British lion, and hands off is the declaration of Englishmen to America when malcontents would seek to em- broil the two English speaking na- tions in war. Every true American is too sensible to even think of such foolishness. Those who choose may sympathize with the murderous fanatic of Southern Ireland in their present troubles, but that we should so far interest ourselves with the internal squabbles of the British empire as to seek to tell the people of that great nation how thev shall conduct affairs of government is the height of impu- dence as well as folly. When the Spanish war broke out much of the sympathy of Europe was with the Dons of old Spain. It has great powers of Europe approached been said that one at least of the Britain with a proposition which, if accepted, meant an alliance of three European powers against the United States. That proposition was met with a stinging rebuke from England. The assertion that blood was thicker than water met with instant apprecia- ticn among Americans. English and Canadian troops were marshalled in different places and the glad hand of fellowship and sympathy went out from England’s people to us at a time when but for British friendship the United States would have been isolat- ed and alone. That we have any quarrel at the present time with the mother country is absolutely without foundation. Never were the relations between the two countries more firmly cemented. Mother and daughter are at one in syinpathy and a desire for world peace and prosperity. There doubtless is a propaganda going about seeking to plant distrust in American hearts - of English people and British govern- ment, but nothing is farther from the thoughts of all true friends of both nations than such a thing as enmity that may ultimately lead to war. Because of that family trouble we had back a century and a half ago is no sign that the hearts and souls of the two peoples are not to-day firmly united in the bonds of a friendship that nothing can disrupt, and the fu- ture of world peace and happiness de- pends in large measure on this fact. We are of England English. Our form of government is fashioned in no small degree from that of the mother country. Our jury system comes from there and we partake in large measure of English delight in right and justice. That England has been right in all her wars we know is not true. Our own. Revolution proves the contrary, yet other wars have been fought by Britain, more particularly this last great war, in which the nobility and justness of her cause cannot be truthfully denied. With British guns and stalwart sons she stemmed the tide, and with the aid of America and France forced a peace which we trust may not for a generation at least be broken. While the cross of St. George and the Stars and Stripes are united, the safety of democratic institutions is assured, Old Timer. On Minding Other People’s Business. There used to be a saying that some people made a good living by mind- ing their own business. Nowadays too many people seem to be making an excellent livlihood by minding other people’s business. The doctrine of all for each and each for all, good within certain limits, seems to have gone to the heads of some persons with deleterious results for the community and _ particularly the objects of their ill advised activity. Lena M. Chapman. Rew 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. CODY HOTEL GRAND RAPIDS $1.50 up without bath RATES { $2.50 up with bath CAFETERIA IN CONNECTION Born of a Specialized Need T took the institution of Income Tax Laws to prove the absolute necessity of Cer. tified Public Accountancy Ser- vice. Today the rendering of tax service has become a spec- ialized profession inseparably allied with accountancy. And to render adequate ser- vice in either capacity re- quires specialized ability and close attention to the problems on hand. Such service—complete and thorough — definitely insures for the taxpayer a correct in- terpretation of his tax Itiabil- ity. Seidman & Seidman Accountants and Tax Consultants GRAND RAPIDS SAVINGS BANK BLDG. NEW YORK WASHINGTON NEWARK Bell Phone 596 Citz. Phone 61366 Lynch Brothers Sales Co. Special Sale Experts Expert Advertising Expert Merchandising 200-210-211 Murray Bidg. GRAND RAPIDS, MICHIGAN OCCIDENTAL HOTEL FIRE PROOF CENTRALLY LOCATED Rates $1.00 and up EDWARD R, SWETT, Mar. Muskegon 2 Michigan Beach’s Restaurant Four doors from Tradesman office QUALITY THE BEST Livingston Hotel and Cafeteria GRAND RAPIDS Nearer than anything to everything. Opposite Monument Square. New progressive management. Rates $1.25 to $2.50 BERT A. HAYES, Propr. Chocolates Package Goods of Paramount Quality and Artistic Design Your Citizens Phone INDEPENDENT a ne on 2 on cael NJ | iy Places you in touch with 250,000 Telephones in Michigan. 117,000 telephones in Detroit. Direct Copper Metalic Long Distance Lines. CITIZENS TELEPHONE COMPANY witli t : : February 23, 1921 SHOULD TAKE THEIR LOSSES. Otherwise Merchants Lose Both Prestige and Trade. Toledo, Feb. 22—When that wave of price cutting was inaugurated in the East last summer many people thought it a spectacular effort to raise cash. They even accused certain in- stitutions of being hard up and in despair. While these guesses may or may not have ben correct—events since have shown that it was a far-sighted move on the part of those retail in- terests and has proven its wisdom. They saw what was sure to come— got out from under and by so doing put their losses behind themselves. Which is what most successful finan- ciers do when they are caught—take their loss and start to build all over. The example of those first price cut- ters was followed all over the country This is the way it worked out: When the price of woolens began to drop an Ohio retailer had a good stock of woolen blankets. Ag fast as prices declined he dropped his price and advertised his cuts with big head- lines. He soon sold all the blankets he had—which ordinarily would have lasted him most of the season. After that he bought in small lots at cur- rent prices and up to this time has made back practically all that he lost through unloading. He got his loss behind him and after that was again able to make a profit. “That policy may be all right for a large store, but it would ruin a small grocery,’ you may say. It is not my purpose to argue—but it seems to me that the sooner the small dealer follows the lead of his larger rival the better for him. Else they will steal his trade. For they have thir losses behind them and wiil merchandise on current price levels, and by so doing force the little fellow to do likewise or drop out altogether. I realize fully that this is a tremend- ous question and must be handled with soft gloves. There are to-day many retailers who have large stocks accumulated during the merchandise shortage. That may sound like a contradictory statement, therefore let us see what the facts really are. Take the retail grocer—four or five months ago was making a desperate effort to obtain even a small amount of sugar. In order to obtain it he bought in scattered markets. If his store was in Toledo and a Chicago drummer could assure him a bag of sugar (100 pounds), he placed an order with him. Then, so that the shipment would be large enough to take care of freight charges, the merchant bought groceries to come with the sugar. He repeated this’ process with Cleveland, St. Louis, Detroit, in addition to his local jobbers. The result—he is over- stocked. This is one of the reasons so many cancellations are being re- ceived. Here is a practical demonstra- tion: H. H. Greene conducts a general store in a small mid-West town. He wrote one of his wholesalers, “Please cancel all orders for canned goods.” The distributor replied: Friend Greene:—We have your favor of the 27th inst., requesting cancellation of all future orders for canned goods. I hardly know what to say, but it places us in an embarrassing position. We have to take every case that we have ordered, canners will not stand tor cancellations. The same thing is true with sugar, and the losses are enormous—there is no such thing as cancelling. On the other hand, you can readily see, should there have been an-ad- vance or scarcity, you would have had a perfect right to demand your purchases. I wish you would think this over and am satisfied you will realize our position and find a way to take the goods in. Thanking you for your reconsider- ation, MICHIGAN TRADESMAN That letter brought this retort: The BB. Jobbing Co, Gentlemen:—In reply to your, beg to state that I am not in the habit of canceling orders, especially when they are placed without condition. In this case I was told to protect myself. At the time your Mr. Jones put me down for twenty-five cases I did not know how many of last year’s pack I would carry over. I bought heavily during the year and have car- ried over too many to permit of ac- cepting any futures for canned goods. I did accept all other futures from you. The same condition prevails in many other lines, clothing, shoes, dry goods and others, even talking ma- chines. A well-known Michigan music deal- er stated: I had found it extremely difficult to secure enough talking machines to supply my trade. So last summer I bought heavily, and besides took on another line of instruments. I can now see my mistake—I bought too much. Thank goodness talking ma- chines aren’t perishable goods. With the help of good luck and with plenty of hard work I expect to soon unload most of my over supply. Another thing that is adding to the troubles of the retailer is the daily market report. If the price of canned milk is quoted at 25 or 50 cents per case less, the con- sumer believs he should buy -at a ma- terial reduction. As a matter of fact, milk is packed four dozen or six dozen to the case and a small reduction would scarcely affect the purchase of One Can. The same thing holds good with re- gard to meat prices. A fifth cent’s per hundredweight decline in pork or beef sounds big to the consumer, and he immediately has visions of spare money. If he were purchasing a car- cass of beef he would find a saving. 3ut in ordering a pound of steak from his butcher the difference is not ap- parent. The average man does not understand this. It would be well if some concerted effort could be made to educate the public along proper price lines. It seems to me, furthermore, that the various retail associations could render their members a real service by considering and adopting a policy of taking your losses now and then, again afterwards selling at a profit. The chain interests which are now firmly entrenched in men’s clothing, women’s apparel, men’s furnishing, drugs, groceries and other lines, are daily building good will at the expense of the independent retailer. The dealer can, however, learn a wholesome lesson from these inter- ests. Just as soon as a price decline is announced by the manufacturer and the wholesaler, the chains cry out with large window hangers and various other forms of advertising that they have reduced the price on this or that commodity. Such a move gives the impression that they are pioneering in acceding to the consumers’ demand for lower prices. It is a clever stunt and usually works to their advantage. Every storekeeper has these same means at his command to make use of —if he would. If you are a retail merchant—it doesn’t matter whether you are selling ginghams, groceries, hardware, mus- ical merchandise or shoes—the same thing applies—take your losses as they come to you, make the most of it and talk optimism. You'll like it after a bit, you'll’ ab- sorb the spirit and you'll surely feel better. John M. Schlachter. —_——_-¢—___ Gabby Gleanings From Grand Rapids. Grand Rapids, Feb. 22—Harry Hy- dorn (Standard Oil Co.) has been ill since Oct. 1. Harry says his employer is the best one on earth, because the ghost walks every month, whether he is able to cover his route or not. Mrs. John H. Millar and daughter, Gertrude, left Jan. 26 for Los Angeles, where they will remain until about April 1. H. Glenn Reynolds, manager of the H. M. Reynolds Shingle Co., has gone to St. Petersburg, Florida, to spend a couple of months as the guest of his father. He is due to return April 10. C. B.. Towner, the Byron Center general dealer, has gone to California, accompanied by his wife. They ex- pect to spend about two months in Los Angeles. William H. Fowle, who has been clerk at the Hotel Browning for sev- eral years, retires trom that position a week from Saturday. Mr. Fowle has made many friends among the traveling men who will be glad to see him pleasantly located in a larger hostelry. He is invariably courteous and obliging and watches the comfort of every guest with zealous care. _ W. W.: Kenyon, an old traveler, for many years with Farrand Williams & Clark and lately with Watling, Ler- chen & Co., investment bankers of De- troit, passed away last Thursday evening. The late Ben W. Putnam leaves an estate of about $70,000, which will be divided among three brothers and sisters and the two children of two others. In other words, each heir or set of heirs will receive about $14, 000. T. C. Putnam and Joseph W. Putnam have been appointed admin- istrators. Greatly to the surprise of all who knew him, Mr. Putnam left no will. His desk was replete with literature on the subject of inheritance laws and decisions, indicating that he had been considering the subject be fore he received the stroke which in- stantly terminated fatally. Considering the long illness Howard Morley, the Cedar Springs merchant, had last year, he is looking remark- ably well these days. He appears to have renewed his youth since his re- covery and gets around the store as sprightly as he did when he was a young chap, forty years ago. ~ The Annual election of Post A (T. P. A.) will be held at the Pantlind Hotel at 2:30 p. m., Saturday, March 26, 1921. In the evening the Post is arranging for a real party for its members and their families, free of charge. All you have to do is bring vour smile, and show by your mem- bership card, at the door, that you are in good standing. Favors are to be given the ladies. Any member that misses this party will regret it after wards because we are going to have a real time, something that has not been pulled before. President Nat Newburgh, of the Traveling Salesmen’s Association of the Cincinnati Chamber of Commerce, has requested Senator Lenroot to push his proposed bill for the re- establishment-of interchangeable mile- age books. Replying, Senator Len- root assures the organization that he is favorable to this proposition, and that if upon investigation, now under way, he finds it necessary to have a new law on the subject, he will in- troduce a bill at the next sssion of Congress providing for the issuing of the mileage books. At a recent meet- ing an employment bureau was es- tablished in the interest of both sales- men and employers. It was also de- cided to issue a wekly bulletin to keep members informed of the activities of the association. One index of a man’s value is his ability to work without supervision. Do not forget the nineteenth an- nual banquet of Grand Rapids Coun- cil will be held March 5 at 6:30 p. m. at the Pantlind Hotel. Tickets have been reduced this year to $2 per plate. There will be a limited number of plates available and your committee suggest that you make your reserva- tions early in order to be sure of being taken care of, as we want a good representation of Grand Rapids Council present on this occasion. A fine dinner will be served promptly at 6:30 p. m., so mark the date and time on your date book and make it your business to be on time. It will be necessary that you notify 33 L. V. Pilkington, Citizens phone x P. E. Larrabee, Bell South Citz. 32044, not later than Se evel March 3, that you a going to be present in order to h your plate reserved Besides a splendid programme of music and iking committee have ar- { this grand evening a dance in the Pantlind ball se sure and make your reser- your 1 ad t0 close room. Be 10ns early. —_—_—_»-.___ Open Letter To the Outlook. Grand Rapids, Feb. 19—Apropos of your recent editorial on the Turn in the Tide, | am greatly surprised to see you dismiss the subject of the closed shop without putting the seal of disapproval on so unChristian and unAmerican an_ institution. The closed shop violates every precept of the Bible, every teaching of Christ, every theory of good citizenship, even the Declaration of Independence that men are all created free and equal If I under d the aim of the Outlook it indepen- dence of the individual, both in re- gard to thought and action. It stands tor good citizenship and high moral standards case, I do not see how it can make any refer- ence to the closed shop without re- calling the infamous things it stands for and the menace it is to the honest worker who refuses to bow his neck to the yoke of union tyranny and ag- gression. How can it be otherwise when we consider the iron-clad oath the union printer takes when he en- ters the typographical union, as fol- lows: That my fidelity to the union and my duty to the members thereof shall in no sense be interfered with by any allegiance that I may now or here- after owe to any other organization, social, political or religious, secret or otherwise. Such an oath cannot be taken by person—my pen refuses to write the word man—without the complete ler to the typographical union of every vestige of individual inde- pendnee, thus placing the union above his family, his government and his God! The closed shop puts a club into the hands of the union men to lessen his output, to create a monop- oly of labor slackers, to prevent the willing worker from obtaining em- yment and to coerce the employer at Stan stands for the I 4 Such being the 1y Surret! Rie elo into making all sorts of concessions, no matter how unjust they may be, in order to avoid friction or ruin at the hands of the individuals who have made him a puppet in their hands bv securing his signature to an exclusive agreement whi Christian or \merican will stultify himself by sign- ing. As a long-time patron of the Outlook I hope to see it array itself \mericanism and Christianity by denouncing the closed shop, just as it has sounded the clarion note in the reformation and abolition of many other serious abuses 1 ich no on the side ot and crimes. E. A. Stowe. re Most Remarkable Sale of Stock on Record. Troy, Mo., Feb. 21—A most unusual trade for a general merchandise store was made here a few days ago, when J. J. Myers, who has been in business at Auburn, twelve miles north of here for the past thirteen years, sold to George Meriwether. Meriwether is a born trader and a customer and neighbor of Myers. When the trade was broached he offered to buy My- ers’ stock of goods by paying 25 cents for each article and package in the store. The offer was accepted and immediate steps taken to count every article in the store. Slate pencils sold for the same price as a barrel of sugar and a bolt of 50 yards of bleached cotton was worth no more than a box of matches or a pound package of soda. When the count was finished it was found there were 7,565 articles in the store and the store and stock accordingly changed hands for $1,- 866.25. 34 MICHIGAN TRADESMAN February 23, 1921 —_ x — | snug *F > » wali ies * : : 1. Attractiveness a 10. Progressiv eness Prices quoted are nominal, based on market the day of issue. Shall I like the town—its “atmos- Shall I find that I am in a live town Acids Almonds, Sweet Tinctures >” : A is e : Pte : ge = phere?” Does it have the beauty vi having a progressive city government, Boric (Powd.) 20@ 29 a oo 3 toa . Aconite @1 85 : ' Pe : dl oS oo : aa a i : r i 30ri Xtz PANG 9 Amber, crude —. nan shaded streets and other beautiful active civic organizations, modern fire fea al) ao = Amber, rectified 3 50@3 75 Aloes ee oe ee 33 ee S : c ee ee eerste a ba ‘co 75@ 0 rnicé ( 5 features? Is it a quiet, roomy, airy, department, adequate police protec- ale LEE SSD IE “— “ in ie aa ] ae 00 ‘Aeateetian 3 90 i : os : : : : ! ; UreaG oi. spl finelaheadea oe ae Sati aa aid a1 35 well lighted town? Does it have at- tion, organized measures for accident Nitric 109 15 (ajeput -----~-- 1 Sees 15 = — aT a 40 ee ne eG 4 5 ; Ls asa a ara Cassiz ‘ - 3 00@3 25 “ ee ae tractive public buildings and homes? prevention, and a pull-together spirit Meecusis ~-------- “ “7 Castor ~2227777~ 130@1 50 Benzoin Comp’d @3 15 ee tee ae : . : = ric -~---~— S Aa to. 2 50@2 75 Buchu @3 15 Is it well paved? Is it clean in every in everything—a town with a future? Pattarie 0 58@ 65 nella os ae a Ganthawimias 3 00 sense. L. N. Flint. Aseeenie COE 2 60@2 75 Capsicum re te ) TI an . - 6 Cocoanut ....... 40@ 50 ardamon o> o 2. Healthfulness The A wo oe wo i Water, 26 deg __ 10%@ " Cod Liver ---.. 2 25@2 50 Cardamon, Comp. @1 25 Will my family and I have a rea- ¢ American spirit or Optimism. Water, 18 deg. -- CON oo 2 25@2 60 Catechu @1 50 y 5 . a eg a -. Water, 14 deg. 80 13 Gotinn Gaal 1 28@1 35. Cinchona wz 1 ° -day a Ss : 3 ; ‘ — ao otte eeq 5 35 ichoné 22 10 senable chance to keep well in that _To day the spirit . — \ Carbonate ——__-- 22@ 26 Gubeos Soe 11 60@11 25 Colchicum Ge town? How about its water supply? rite throughout America. It is par- Chloride (Gran) _ 20@ 30 figeron _...__ 6 00@6 25 . sorb 3 00 ae : i 4 Ligue : ee Eucalyptus ___-. 1 25@1 60 igitalis w1 80 Its sanitary system? Its methods of ticularly felt the oo world “i Balsams Hemlock, pure 2 00@2 25 Gentian 1 40 tle inch action & ae a industries of all kinds, despite the Copaiba ._...___ 80@1 00 Juniper Berries 3 75@4 00 Ginger, D. S @2 0 milk inspection? Its health depart- . / t : Fir (Canada) ---2 60@2 75 Juniper Wood 2 50@2 75 (Guaia @2 80 ment? Its hopsitals? ioe ihe period of doubt and uncertainty fir (Oregon) _. 60 80 ‘Lard. extra _... 1 65@1 85 Gua Ammon. 2 50 : i ae Peru 250@3 00 Lard, No. 1 1 20@1 40 lodin @1 50 i . ne ae as a ~ sc 3 ee SE SE Se ee eT USS 2 50@:¢ zara, NO. auth U@ 4 OU : - , any congested district? through Ww hich they have passed. Ci 2 150@1 80 Lavender Flow 12 00@12 25 Iodin Colorless m2 00 - Education Chey are re-adjusting themselves and Lavendar Gar’n 1 75@2 00 cle @1 - cy ee : : . ee . cee Barks Lemon ttc - (0@e 0G Sno - ~ @i 40 Can I educate my family and my- Pinning their faith to the brightness Cassia (ordinary) 45@ 50 Linseed Boiled bbl. @ 81 Myrr L g2 x c . . . 4 f j c¢ thic ry rerride ; No cat Sess F Linseed bld less 88@ 96 -\UxX omica self in that town? How about its pub- 0! this sort which will override all cata. Gate & Linseed raw, bbl. @ 79 Opium -. @3 50 lic schools—present and future? Its obstacles and lead to the goal of suc- Soap Cut (powd.) Linseed raw less 86@ 94 “pium, aa 3 @1 30 : Q E ae : E 2 ok i 30@ 25 Mustard, true oz. @2 75 Opium, Deodorz ¢ @3 09 institutions of higher education or of C®€5®: . me Mustard. artifil, oz. @ 50 Rhubarb @2 00 . . a . ae : aTicCs ac ever 1e imisti Neatsfoo .. 1 80@1 60 business training? Its libraries? Its _ America has ever been optimistic. : Berries anea cans ~~~" 4 75@5 60 lecture and concert courses? Its news- Jt was optimism on the part of the Cubeb CEU 1 . Olive, Mz ulaga, | Fa lnte i. F 4 . sc > ic > > : sn St en ps yellow cn _ 4 00@4 25 papers. Its postal facilities? Its founders of this republic that led them Juniper —_—--- 9@ 15 Olive, Malaga, Lead, red dry 13@13% schedule of salaries to teachers? ts through the chaotic wilderness of memky Ash ____ @ 30 gveon _.___ 4 00@4 25 Lead, white oy ete in, Bi Sc ‘ ae : a ‘ Orange, Sw et 5. 00@5 25 ead, white ol 3@ 3% investment in school property? revolution and enabled them to build Extracts Griese onive @2 50 Ochre, yellow bbl. @ & 4. People a nation, free and independent. It -p ed pe seat 60g 65 Orig ranum, com'l 1 254 1 50 Oct re, yellow less 2% 6 ‘ 2. aicorice powd. —. @ vennyroya 3 00@3 25 tty - © She ike the neovle of the mm? Was optimism that gave them the Peppermint _ $ 00@8 25 Red Venet'n Am. 3@ 7 Shall I like the people of the town | Flowers Rose, pure is nana OG Red Venetn Gan. 4m of Are they “home folks” without false Courage to cross the Alleghanies and gyiieg 75@ 80 Rosemary Flows 2 50@2 75 Whiting, bbl. 8 th Cet 9 : .: Ef in r he Testern prairies and to Chamomile (Ger.) 50 60 Sandalwood, E. Whiting “ -- 54@ 10 exclusiveness? Are they neighborly ‘i turn the Weste SF de agua : Guawueaiia Won Oe 15 L. "13 00@13 25 L. H. P. Prep. 3 75@4 00 and friendly? Is the town free from develop the great West. It was op- Citas Sassafras, true 3 00@3 25 : : ee . ; soe 2 ae 2 “ > > of the Sassafras, arti’l 1 25@1 60 factionalism? Does it have strong re- ag that saat the people e the Atacia, Ist 50@ 55 Spearmint 10 00@10 25 Miscellaneous ot = featernal - ae aoa sOuth tO meet and overcome those Acacia, 2nd _._._ 45@ 50 Sperm ——us1.} 28 coane OC ' ; ram fe ligious, fraternal and social organiza- adiicde i cd dies he ced Acai Sel . 8@ 2 Tansy “41 50@11 75 Acetanalid 50@ 55 tions? Isitalaw abiding community? Conditions that existed alter the Civ Acacia, powdered 40@ 45 Tar, USP --..-_ 48@ 60 Alum 16@ 20 Do the people use their public librar- Wat, to adopt an entirely new econ- aos tore Aaa — 40 mareeainee — 330 4g Alum, powd. and : . : . Aloes Jape / SU@ 305 rpe ie, ess 3@ rround pe 7@ 2( ies and support artistic undertakings? Mic system and to become more _ Aloes (Soc Pow) 1 25@1 30 Seren. Bismuth, Subni- : : cae : a : up nee 2 pet et Asafoetida _____ 4 00@4 50 tr. : 12 00@12 25 bet, 3 75@4 00 Do they keep their children in schoo! firmly than ever a part of the Union. Pow. _________ 5 00@5 50 Wintergreen, sweet cena aiuto: and not in factories? Are they good Only those whose hands have rest- Comphor ees 1 “a: 35 pire h ee oe powdered 11%@ 16 ‘ ; iy 4 5 : ‘ | ‘ iC ete ( 25 intergreen ar rr Cantharades, po 2 00@5 50 American citizens? ed upon the steering wheels of busi- Guaiac, powd’d 125@150 Wormseed __._ 5 50@5 75 Calcul 2 29492 30 e . os . ¢ pene ‘ "9 9 e a : eA r 5. Recreation ness fully realize the crisis this coun- yop eee ma G1 ro Wormwood -_ 20 00@20 25 Capsicum 15@ 50 ae . ’ - y Carmine awe O OGRE UK Can I have a good time in that town try faced at the close of the world Myrrh -pog---- g1 40 Potassium Cassia Buds 50@ 60 : Myrrh, Pow. -.. es ‘loves _ 354 5 —I and my family? How about the war. But they did not lose heart. Gata So 11 50g ou haga ag ——- 70 os Chalk Prepared 16@ 18 i . Ghee a > lik > Opium, powd. 13 00@13 60 Bicnromate -.__. a ‘hloroform 63@ 72 theaters, museums, gymnasiums, parks They took their losses like ers and Gua ban 13 00013 60 Bromide, meas 15@ _ er ee coe, Ce ae : 3 is ; She 4 2 wii Jarbonate ..._... 5@ 7 al _ 40 @eenge @ etc.? Are there active agencies for With their faces turned to the future Shellac ----.-___ 90@1 00 GArbonate aE 38q@ 48 Cocaine 15 85@16 90 Shellac Bleached 1 00@1 1( ‘ a Butter 0@ 80 yrovidinge good e ; © ath. they have shaped their ends with the °° %°. : enn co. Chiorate, xtal or ‘ocoa Butt -- 50@ | providing goc entertainments, ath : : z ay Tragacanth __.. 4 50@5 5 on 22@ 35 Corks, list, less 40% letic contests, etc.? Are inviting op- Purpose of meeting that future fairly Fiber onccy rig ae ao . a. 30@ 60 Copperas 3@ 10 : ? fe i ‘i ele . UQDCHREURG 2.085 o Uv oa 2 engm2 ¢ Copperas, Powd. 1@ 19 portunitiese for pleasure drives afford- and squarely. This has been particu- Insecticides nett npn c sQ1 50 Paroue Sublm 2 01@2 10 ed by well paved streets? larly true of the railroads, and of all pees 20@ 30 Prussiate, yellow 65@ 75 paler a talc 4 30 ) I 7 : Bo reece : ittlebone 4 6 tan industry the railroads have been com- Blue Vitriol, bbl. @ 09 Prussiate, red-- 110@1 20 )BVlti* o7@ 10 ee NaS Blue Vitriol, less 10@ 15 ‘“ulphate ; “ " Dover's Powder 5 75@6 00 Can we live reasonably and well pelled to shoulder the greatest bur- Bordeaux Mix Dry 17@ 30 Roote Emery. All Nos. 10@ 15 f on. The spirit with which they ac- Hellebore, White Emery. Powdered. 8@ 10 that town? Are the best of modern den. The - it with w - 7 powdered __... 38@ 45 Alkanet Q Epsom Salts, bbls. @ 04 conveniences available for its resi- cepted conditions as they were, with Insect Powder 75@1 05 Blood, powdered Epsom Salts, less 4%@ 10 ae : a i. Li ad a a Lead Arsenate Po. 24@ 37 Calamus an Ergot, powdered @1 50 dents—electricity, gas, telephones, etc? a set upg hs re rate ign tases and Sulphur ia es Elecampane, pwd Flake White ...__ tha. 363 AL : EAs : . themselves after the lon 9eri0d oO ry @ 23 Gentian, powd. Formaldehyde, lb. 25@ 30 Are the housing and shopping condi oe Pe tise Gia a GE Gineer, African. oe dar rua _" 10% sa relatin 00@2 25 tions favorable? Rents, taxes, and government control, is reflected in an powdered _.. 95 3 Gisesware iaun Ge. . foe S : oe , : : seats u Ginger, Jamaica 50@ 55 Glassware. f case 50. 10% prices fair? Hotels good? Home and- admirable way in the advertising mat oe hes pieian - Gingee Jnmeaics. @ieutes wae Gee a 03%, truck gardens and dairy products ter now being scattered broadcast by oe oe powdered ---- 50@ 55 Glauber Salts less 04@ 10 : c ’ : : . , : Bulk. Vanilla ow. 125 Goldenseal, pow. “$ 00@8 40 Glue, Brown . 21@ 30 plentiful? Is it a good town in which the Great Western road. dulk, Chocolate 135 Ipecac, powd. -_ 4 75@5 00 Glue, Brown Gid. 19@ 25 é i “ ce se Bulle, Caramel __._._ 45 ‘ ; _. oo@ 40 tlue Thite 35¢ to bring up children? Optimism and ever more optimism Bue pbuh — : - pelos aa fe a fee wale at un = 7. Accessibility is the keynote of this road’s appeal to Bulk, Strawberry --.. 135 Orris, powdered 40@ 45 Glycerine _. 64 4 oe E ae eiuee P Bulk, Tutti Fruiti -. 135 Poke, powdered 40@ 45 Hops - _.. 1 60@1 86 Can we go and come easily? Does the public. The possibilities of this Brick, Vanilla __.__~ 140 Rhubarb .__. @i 56 fatine ~~ § 7008 $6 . . . . o . 2pjioele ’ », ( > « . r G 4 ~ the town have adequate railroad con- country are unlimited, they infer, busi- oe aa ---~ : = ook cen — os Jodo rons con 00@7 30 . . a os ; i ye SS ehs JALAL mmm > vOS od, . l « Lead, ce e 204 3 nections and train service? Street car ness is bound to prosper. It remains prick. irawherey a ; a Sarsaparilla, Hond., iad Lycopodium ___. 5 50@6 00 : : : S : : : . brick, Tutti Pruiti rWounG _ 2o@ Mace 75@ 8 lines? Interurban lines? Well marked only for the people to maintain faith naar ee ai aware goes a automobile routes and hard surfaced and not to lose sight of the brightness sage ve Cream bee sce ee —- “ Menthol a -+,6 25@6 60 is 4 ce ‘ She oe tole. Vantiia 15 oquills -------~ vv@ Morphine _... 8@12 7: roads? Desirable proximity to other of the future. This is the real spirit Bulk. Vanilla Special 125 Sauills, powdered 60@ 70 Nux Vomica ____ @ 30 epee : ee : ee i . n Bulk, Chocolate _____ 129 Tumeric, powd. 25@ 30 Nux Vomica, pow. 26@ 35 cities affording additional advantages of _America, the cornerstone upon 7 a 199 Valerian, powd. @ 75 Pepper black pow. 32@ 35 8. Business which this Nation rests. Bulk, Grape-Nut ____ 1 20 paar Pepper, white 40@ 45 : : <3 aaikal in 3ulk, Strawberry --.. 1 25 itch, Burgundy 15@ 20 Can I make good use of capital in As we look to Europe and see con- Bulkk, Tutti Fruiti _. 125 Anise ae a3@ 35 Quassia i ee ae tha town? Ar her d banking itic j 2 Brick, Vania _.._. 140 Anise, powderec 38@ Quinine _.._ 99@1 72 at tow! Are there g00 8 ditions as they exist there, and then, a. fe 146 Gd. in... tee 6 Beate Sele” 42@ 45 facilities? Manufacturing interests? by way of comparison, make a study Ices _---__-.__7---7—> fis Canary __ .. 10@ 15 Saccharine ___ @ 38 > 2 oe : Sieunete 2 115 Caraway, Po. .30 22@ 25 Salt Peter _._ 20@ 30 Up-to-date stores? Good shipping of the affairs of our own land, we Cardamon _.--_-. @2 25 Seidlitz Mixture 40@ 45 facilities? Favorable labor conditions! realize full well how much we have Leaves Celery, powd. .45 35@ 40 Soap, green ____- 5@ 30 c ae ae Ser : Muehw, 2 @3 50 Coriander pow. .2512@ 15 Soap mott castile 22%@ 25 A prosperous farming territory? Faii for which to be thankful. There is Buchu. powdered @400 Dill ____._.. 15@ 25 Soap, white castile c a . : : Z i ns : Seec. bulk Gi@ 7% FWennell _........ 30@ 46 case .__. dtma Gae 6 feat estate ao Peasoms) cheap need for optimism, but there is no Sage, % loose _. 72@ 78 Flax ________._._ 06%@ 12 Soap, white castile powers Active co-operation among _ room for doubt We will succeed Sage, powdered__ 55@ 60 Flax, ground 06%@ 12 less, per bar _... @1 75 ‘. : i : se Alex 140@1 50 Foenugreek pow. is@ 26 Soda Ash... 06@ 1 busin nterests? Senna, Alex. —-_ @ § I 0 JuSINess 1 s ———— o-oo Senna, Thm. ... 30@ 45 nome | Fe 18 ocean ane 4@ 10 C till Some Things Left. Senna, Tinn. pow 35@ 40 Lobelia -...._.. 2 50@2 75 Soda, Sal ___ 24%4@ 5 : piaaere I f oun else may ona ' ee = oe a hoe Suiphu a 2S Can I get a job in that town at fair Mustard, black _. 30@ 35 Sulphur, roll __ 0@ 10 as : Now our country has gone dry, Olls Poppy _.__.__..... 30@ 4¢@ Sulphur, Subi. __ - 4%4@ 10 pay and with good prospects for the “Mihis. favaier will have hie ier Atmende, Bitter, aie Quince ey met moras ers 25@_ 30 2 2 in 0 ee ee ee wee 6! tS 5 Pe 5@ artar Emetic 3@1 10 future? Can I count on - epetanon oh cotton still will have its gin, ste Bitter, Sabadiile 25@ 35 ‘Turpentine, Ven. 50@6 00 from organizations making it their ao a bine artificial a 2 00C@4 To Sunflower ae a wie ae pore : eee 00 : : : - Almonds, Sweet, Worm American 3 vite fazel _. @2 15 business to help introduce and estab- No matter who we are. true ..-.-.-.._ 1 75@2 00 Worm Levant 2 00@2 25 Zinc Sulphate _. 10@ 15 36 MICHIGAN TRADESMAN February 28, 1921 GROCERY PRICE CURRENT These quotations are carefully corrected weekly, within six hours of mail- ing, and are intended to be correct at time of going to press. 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 Veal Mich. Cheese Airy ont alata ada Jelly : Beef, Round Set Tae area te Scotch Peas Smoked Meat om Fruit Jars Flour Hides Feed AMMONIA Clam Boullion CIGARS Arctic Brand Burnhames { oc. —_.. 12 oz., 2 doz. in carton, Corn Worden Grocer Co. Brands per dos, 2 $1.65 Standard _______ 1 10@1 75 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 Srnall, 3 doz. box —... 2 6s Laree, 2 doz. box —.._. 2 10 BREAKFAST FOODS Cracked Wheat, 24-2 4 85 Cream of Wheat —... 9 00 Grape-Nuts _---______ 3 80 Pillsbury’s Best Cer’l 8.10 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 — 5 60 Shred. Wheat Biscuit 4 90 Kellogg’s Brands Toasted Corn Flakes 4 10 Toasted Corn Flakes individual 2 2 00 Kirumbics ol 4 10 San ..... 2 00 Dyenket 2 60 Krumble Bran, 12s _. 2 25 BROOMS Standard Parior 23 1b. 5 75 ancy Parlor, 23 ib. ... 8 00 Ex Fancy Parlor 25 Ib 9 50 Ex. Fey, Parlor 26 ib 10 00 BRUSHES Scrub Solid Back, 3 in. _... 1 50 Solid Back, 11 in. _.. 1 75 Pointed Hnds _._._. 1 25 Stove No. 1 dec ies ec deine aceite 2 10 NO. 2 1 35 Shoe No. 1 No. Z No. 3 BUTTER COLOR Dandelion, 25c size ._ 2 80 Perfection, per doz. -. 1 75 CANDLES raratine. Gs 2... 15% Faratine, t2s ......_ 16 Wiekine oo 60 CANNED GOODS Apples 3 ag" ne i 50 mo 10 5 25 Blackberries > ib. Btandards __.. nO. 10 @5 25 Beans—Baked Brown Beauty, No. 2 : 35 Campbell, No. 2 _._ 1 39 Fremont, No. 2... 1 30 Van Camp, No. % __ 70 Van Camp, smali _... 1 10 Van Camp, medium__ 1 40 Beans—Canned Red Kidney -_.. 90@1 50 String Wax Lima Country Gentmn : oo 90 Mame <2.) @2 26 Hominy Van Camp 1 40 Lobster i 4b. Shar 2 3 00 i, abo Star 5 50 ib. Star 2 10 50 Mackerel Mustard, 1 ib. 80 Mustara, 2 ib. 2 80 souned, 136 ib, 1 60 Seused, 2 ib. 2. 75 Mushrooms Choice, is, per can 70 Hotels, ls, per can. 60 TORE 75 Sur fixie. 95 Piums California, No. 2 --.. 3 00 Pears in Syrup Michigan 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. 2% 5 00 California, No. 1 2 25@2 75 Michigan, No. 2 s Pie, gallons ~. 10 50@15 00 Pineapple Grated, No. 2 _.3 75@4 00 Sliced, No. 244, ita 2 4 75 Pumpkin Van Camp, No. 3 —... 1 60 Van Camp, No. 10 -.. 4 50 Lake Shore, No. 3 -.. 1 45 Vesper, No. 10 __..-2 3 90 Salmon Warren's % lb. Flat 3 00 Narren’s 1-ib. Fiat —. 4 85 ted Alaska __ 3 90 Med. Red Alaska 3 00@3 50 Pink Alaska ~-. 1 90@2 25 Sardines _ Domestic, 4s ~~ 5 50@6 00 Domestic, %s -- 6 50@7 50 Domestic, %s -. 5 50@7 00 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 Fency, Bo. t ..... 5 50 Tomatoes ee 95@1 40 No, 3 1 75@2 25 fe 6 00 CATSUP Snider's & oz. 2... 90 Bnigers 16 of. .....— 3 15 Royal med, 10 ov, 1 86 Royal Red, Tins _.... 3 00 CHEESE . Brcko 9 Wisconsin Flats ..... 30 Lonenorm 2.20. 31 New Nork 2... 30 Michigan Full Cream 26% CHEWING GUM Adams Black Jack —... 65 Adams Bloodberry ---. 65 Adams Calif. Fruit —.. 65 Adams Chiclets _......_ 70 Adams Sen Sen -..---. 65 Adams Yucatan .._.... 65 American Flag Spruce. 65 Beeman’s Pepsin --.-.- 65 PSCCCRTIAE 65 Doupientint 2. 65 auty Pret 65 Spearmint, Wrigleys —. 65 PRRO 60 CHOCOLATE Walter Baker & Co. Carne 48 Premium, 1668 2. 47 Premium, Ree a4 rman, i... 44 Harvester Line Trotters, 100s _-.._ 57 00 Record Breakers (Tins) 60s... 75 00 Delmonico, 50s —.-_.. 75 00 Pacemaker, 50s —---. 75 00 Panatelia, o0s. —.... 75 00 Favorita Club, 50s —. 95 00 After Dinner, 50s —. 95 00 Favorita Extra, 50s_ a 50 epicure, 608 —. = 112 50 Presidents, 50s —.-_- 115 00 Governor, 258 _.___- 130 00 Soberanos, 50s ~.--_ 175 00 The La Azora Line. Opera (wood), 50s_. 57 00 Opera (tin), 25s -.. 57 00 Washington, 50s - __ 75 00 Panatelia, 60s ..... 75 00 Capinet, 608 2. 95 00 Perfecto Grande, 50s 97 50 Pais, (ots 97 50 Iimperiais, 258 —..__ 115 00 Royal Lancer Line Pavorita, $08 75 00 Imperiales, 50s —_ __ 95 00 Magnificos, 50s —____ 112 50 Sanchez & Haya Line Clear Havana Cigars made in Tampa, Fla. hoe seangge pee 50s 112 50 Reina Fina (tin) 50s 115 . OHA; OUR 20 127 0 National, 608 _.. 130 00 Original oe 50s 153 00 Worden Special, (Exceptionals) 50s 185 00 Ignacia Haya Extra Fancy Clear Havana Made in Tampa, Fla. Delicades, 50s —-_____ 120 00 Primeros, Sos 140 006 Queens, 2568 _ 180 00 Perfecto, 268 185 00 Garcia & Vega—Clear Havana New Panatella, 100s 60 00 Starlight Bros. La Rose De Paris Line Caballeros, 50s ______ 70 " Ros, fa 110 0 Peninsular Club, 258 160 00 FeAUmas, 258 175 00 Rosenthas Bros. R. B. Londres, 50s, Tissue Wrapped —. 60 00 R. B. Invincible, 50s, 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 La Yebana, 25s --.. 70 00 Our Nickel Brands Mintoe, 1008 2. 35 00 Leona, 1008 35 00 El Dependo, 100s ~_.. 35 00 Samo, ote 0. 35 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) So ppee ae aes 57 00 Knickerbocker, 50s_. 58 00 sroquoie, 508 _. 58 00 a, 83, BOB oo 58 00 Hemmeter Cham- Ripns, SPB 0 00 Templar Perfecto, PO8 110 00 CLOTHES LINE Hemp, 60 [6 2. 3 25 Twisted Cotton, 50 ft. 3 25 Twisted Cotton, 60 ft. . os Iernided, 60 ft, 2. Sash Cord ._._. 2 t@3 "5 COCOA Bakers 8 2... 62 Bakers 3448 —........ 48 Bunte, 15¢ size: 55 Bunte, Me ip: oe. 50 Bunte, Lips ou 48 Cleveland 22) 41 Colonial, “4S 2.2 35 Colonial, 48... 33 Droste’s Dutch, 1 Ib... 9 00 Droste’s Dutch, % lb. 4 75 Droste’s Dutch, \%& Ib. 2 00 SERS 23 ee 42 Mersheys, “4s ..----_... 42 Herseys, %8 -- a. £0 Huvlier 222 _ 86 Lowney, So --- 48 Lowney, “4A — 47 Lowney, %48 —.--...... 46 Lowney, 5 Ib. cans ~--- 4 Van Houten, ts ____- Van touten, 4s .__.. i Van Houten, %s ------ 36 Van: outen, is 65 Wan-Bta) oo 36 Webb 20. 33 Wilbur, 468... 33 Wilbur, “Ws oo 33 COCOANUT igs, 5 Ib. case Dunham 50 448, & 1b, Case oo 48 “4s & %s, 15 lb. case 49 6 and 12c pkg. in pails 4 75 Bwik, parreis: 22.0 24 48 2 oz. pkgs., per case 4 15 48 4 oz. pkgs., per case 7 00 COFFEE ROASTED Bulk BiG) 2 11 Santos orera, foc Peaperry 222 22 Package Coffee New York Basis Arbuckde: 220 23 00 McLaughlin’s XXXX McLaughlin’s XXXX pack- age coffee is sold to me ers only. Mail all orders direct to W. F. McLaugh- lin & Co., Chicago. Coffee Extracts Moy. per: 100) 10% Frank’s 250 packages 14 50 Hummel’s 50 1 Ib. -. 10% CONDENSED MILK Eagle, 4 doz. 11 Leader, 4 doz. EVAPORATED MILK Carnation, Tall, 4 doz. 6 65 Carnation, Baby, 8 dz. 6 ro Pet Tan 6 60 Pet, Baby 22 4 50 Van Camp, Fall... 6 50 Van Camp, Baby .... 4 Dundee, Tall, doz. —. 6 Dundee, Baby, 8 doz. 6 00 Silver Cow, Baby --.-. 4 Silver Cow, -Tall .... 6 MILK COMPOUND Hebe, Tall, 4 doz. -.._ - eco Baby, 8 doz... Carolene, Tall, 4 doz. 4 oe CONFECTIONERY Stick Candy Pails ssorenound 2 21 Shader 21 Cases Boston Sugar Stick. 30 Mixed Candy Pails STDeReR ooo 22 Cut toatl oo 22 (Crocers ae Kindergarten RCA GOr 22 Century Creams __-_ _ 23 (Cen eae 17 French Creams ___. 23 Specialties -. Pails Auto Kisses (baskets) 26 Bonnie Butter Bites__ 32 Butter Crean Corn __ 30 Caramel Bon Bons -. 35 Caramel Croquettes __ 28 Cocoanut Waffles ___ 28 Coty Totty 35 Fudge, Walnut ._.. 28 Fudge, Walnut Choc. 28 Iced Orange Jellies __ 26 Italian Bon Bons ____ 24 AA Licorice Drops Bib OOK 2 2 00 Manchus 20030 25 Nut Butter Puffs .___ 28 Snow Flake Fudge __ 26 - Chocolate Assorted Choc. —__._ Champion: eee a Honeysuckle Chips —. 39 Kiondike Chocolates... 36 NWanoys oo 36 Nibble Sticks, box 2 25 Nut Waters 36 Ocoro Choc. Caramels 32 Peanut. Clusters -... 36 euintette oo | 25 Victoria Caramels .... 31 Gum Drops Champion .2. 0 20 Maspperry oo 22 Magorige 2 26 Superior: o.oo 24 Orange Jellies .____--._ 24 Lozenges A A Pep. Lozenges -.. 20 A A Pink Lozenges... 20 A A Choe. Lozenges. 20 Motto Lozenges —_..- 23 Motto Hearts. 23 Hard Goods Lemon Drops —...._.. 24 oO. Kr, tHorcisead Drps 24 Anise Squares -..-.. 24 Rock Candy —.. 0. 32 Peanut Squares ~.--.. 22 Pop Corn Goods Cracker-Jack Prize -. 7 00 Checkers Prize —_-.-~ 7 40 Cough Drops oxes Putnam Menthol -- - . 25 Smith Bros. ... -00 Putnam Men. Hore ound Ge ee 1 80 CRISCO eed i and i128 22... 20% GAD) 19% COUPON BOOKS -50 Economic grade _. 2 60 100 Economic grade 4 50 500 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. CREAM OF TARTAR G 1b: boxes 2202 55 3 ib. boxes 2): 68 DRIED FRUITS Apples Evap'’d, Choice, blk... 12% Apricots Evaporated, Choice -_.. 30 Evaporated, Fancy ---. 36 Citron 20 tb. bOx 2 52 Currants Packages, 14 oz. --.. 20 Boxes, Bulk, per Ib. 21 Peaches Evap. Choice, Unpeeled 24 Evap. Fancy, Unpeeled 26 Evap. Fancy, Peeled -. 28 Peel Lemon, American -.---. 32 Orange, American -_.. 33 Raisins Fancy S’ded, 1 lb. pkg. 27 Thompson Seedless, 1 tb pee 27 Thompson Seedless, Dok 26 California Prunes 80-90 25 lb. boxes ~..@10 70-80 25: lb. boxes ~.-@11 60-70 25 lb. boxes ~._@13 50-60 25 lb. boxes ~..@15 40-50 25 lb. boxes -_.@17 30-40 25 lb. boxes ~..@20 FARINACEOUS GOODS Beans Med. Hand Picked -. 5% California Limas -... 10 Brown; Hovland ...... Farina 25 1 lb. packages --_. 2 80 Bulk, per 100 lbs. ---- Hominy Peari, 100 lb. sack _.. 6 26 Macaroni Domestic, 10 lb. box 1 00 Domestic, brkn bbis. 8% Skinner’s 24s, case 1 37% Golden Age, 2 doz. 1 90 Fould’s, 2 doz., 8 oz. 2 00 Peari Bariey Not @ 4 : iiggia ack” owdere ae. 7 Ne. 2) @3 Cob, 3 doz. in box —_ 1 26 a. peas i — eet Proctor & Gamble. Argo, 48 1 Ib. pkgs. _- 3 75 No. 8-50 extra sm cart 1 55 : Wool Pe ine CARRS . I : ety co 4 Kingsf No. 8-50 small carton 1 67 Win ae ee as - oN 3 vory, om. 7 75 ngsford NO. 8-50 md’m carton 1 83 cee fe oe @15 oe Wee aoe Z c Uncolored Oleomargarine Ivory Soap Fiks., 100s 9 00 ‘Silver Gloss, 40 1 Ib. 11% No. 8-50 large carton 2 14 Fine » rejects__ @10 Pickett macoriaay 3 50 oSlid Dairy oe 28@29 Ivory Soap Flks., 50s 4 60 oo S- aU extra a Ig cart 2 64 2 llr Country Rolls -_-__- 30@31 Lenox, 120 cakes’ 470 argo, 48 3 Gloss : No. 4-50 jumbo carton 1 83 : a . White Naptha pirabihall es pkgs... 3 75 100, Mammoth __ 1 65 a Bors ee RICE Wake... 640 Argo, 12 3 Ib. pkgs. __ 3 04 Skunk _2 50@1 50@g0@4q_ -Babbitt’s, 2 doz. --- 275 ~pancy Head 10@11 Star, 100 No. 11 cakes 6 40 Ars0, 8 5 “Ib. pkgs. ——- 3 40 Ghuene Raccoon __ 4 00@3 00@2 00 Wine foe ae one = ao — - 3 35 Silver Glo 7 ; _ 11% Barrel, 5 gal.. each -. 2 40 Mink ____ 7 00@5 00@3 00 FRESH MEATS Broken 2 34, otar Nap. Pwdr., 2468 _€ 68 “U'™" “Nee, 8 “% Barrel, 10 gal., each _.2 55 Muskrats 1 50@1 00@50@10 | A 3 to G gal., per gal... ‘16 Above rice ROL Lautz Bros. & Co. Muzz oe e€ prices on prime : : ___ Beef. . ba gaiied OATS ao acme, 100 cakes .... @ 75 48 I Ib. packages on ee Top Steers and Heifers 17 Monarch. bbls. --____ 6 50 Big Master, 100 blocks 8 00 16 3 Ib. packages ___~ 91% HONEY Good Steers and Heifers 15 Rolled Avena, bbls. 700 Climax, 100s __...___ 600 12 6 Ib. packages 9 Clothes Pins ae l Med. Steers & Heifers 14 Steel Cut, 100 Ib. sks. 4 00 Climax, 1208 0 54 5&6 Ih. boxes wae a Escanaba Manufacturing Airing, Blo. 10 ._._. 4°00 Com. Steers & Heifers 12 Monarch, 90 lb Sacks 400 Queen White. 80 cakes 600 | §8 “CT ~ Co. Atrio, No. 15 5 50 Coun Quaker, 18 Regular _. 2 26 Oak Leaf, 100 cakes 6 75 NO. 60-24, Wrapped -_ 6 10 Airline, No. 25 0 825 Pop a ee 44 Quaker, 20 Family -_ 5 10 Queen Anne, 100 cakes 6 75 SYRUPS No. 30-24, anes -- 3 10 HORSE RADISH Genk 12 Lautz Naphtha, 100s 8 00 Cc Co ee ne Per dog, (1) 1 60 in 11 SALAD DRESSING nS orn Common "a2------as-ases 9 © GOlWMBIa, % pints 225 | Tradesman Company Half Barrels. Pe, >) iy a JELLY Veal. Durkee’s ‘large 1 doz. 705 lack Hawk, one box 450 Blue Karo, No. No geet Cases Pure, per pail, 30 lb.5 50 Top 17. Durkee’s med.. 2 doz. 7 Black Hawk, fixe bxs 4 25 1 don, <2 a oe, oe > Good 22 =7=TTTTTTIIT 16 «= Durkee's Picnic, 2.az. 3 60 Black Hawk, ten bxs 400 Blue Karo, No. 23, 2” No.l. Star Se eae JELLY GLASSES Megigm 2020 14 Snider’s large. 1 doz. 3.50 . Box contains 72 cakes. It Oe 25 No, 3 Stas ie Paras of 2 02.. per doz. ae) 6Common 18 Snider’s small, 2 doz. 2 35 ‘iS @ most remarkable dirt Blue Karo, No. 1 oo wn ae and grease remover, with- Blue Karo, No. 10, f NCS MEAT aoe i 18 SALERATUS out injury to the skin. no “ci?” Faucets one Such, 3 doz. Medium ob Ue 16 Packed 60 lbs. in box oe é Cork } 94 Medium —~-~-----~-----~- IZ. fe ork ia, 4 =n 1 oaks for <------—--- 5 60 Poor a--n- nnn 14 Arm and Hammer 375 sapolio, gross lots 12 60 Red ees 8 Gee ete 3 ee a fie 475 Mutton. yandotte, 100 %s -- 3 00 Sapolio, half ire. lots 6 30 _- ogee 485 Cork Yned. 10 iy. | 90 Hl Good 13 Sapolio, single boxes 315 Red Kero, No. 5, 2 dz. 4 65 — Mediunn Jo 12 SAL SODA a RANG 3 15 ~— Karo, No. 10, % “ os pe ew Orleans Poor (oo. 10 ueen Anne, 60 cans 3 60 oot oO SIN 4 45 op ticks Fancy Open Kettle ___ 95 a Pork Granulated, bbls. ____ 2 50 Snow Maid, 60 cans __ 3 60 Troje in _ Spring atnticinaliee 3 25 es Ee Bo ecu hoe ork. 11 Granulated, 100 Ibs cs 2 75 Bice Gane Kiclipse patent spring 3 25 OO 65 eS Granulated, 36 2% lb. Washing Powders Bair No. 1 conmnon 3 25 Stock on 8 Medium hogs ---_---. na packages 300 s B 100 5 Goa No. 2, pat. brash hold 3 25 Half barrels bo extra at eee ee Snow Boy, 100 Sc --_- 410 (00d ---------__________ ial, Rat 3 00 Sows and stags —____ ] SALT Snow a wed Oz. ‘ a Choice -______ 200z cotton mop heads 3 60 Te ing os ae @2 Snow Boy, 24 pkgs. oa. ' n i co Se NUTS—Whole Soe “oe 20 Snow Boy 20 phas. 7 60 Sans u écue on ) ids 2 20 Almonds, Terragona 25 on eee Ss ES Braails, large washed 31 — aenogiaaa woo --n------ - 56 Il re Rock Sonn Powders Lea & Perrin, large __ 5 75 . ane ixe@ 8 ams ——-~------~----- A SC oe ee : : a &P _ 8 ae ails oe ce a a ee 14 c pee Ely - 2 6 o Pepper bc nacttacniotesdte : 2 10 qt. Galvanized _ii Peanuts, Virgina raw 11 NECK DOneS -______._ 5 ommon yonnson S AA4 uu oe Herel Mint $5q@ i242 at. Galvanized ..... 3 76 Peanuts, Virginia, Granulated, Fine ____ 3 99 Lautz Naphtha, 60s -- 360 Tobasco _____-___ $7 i Galvanized "425 roasted) foe 1 PROVISIONS Medium, Fine _____ Nine © Clach _______ 410 England’s Pride ____ 140 Fi _ $& 3 —u. @ oo Peanuts, Spanish ___ 25 Barreled Pork Oak Leaf, 100 pkgs. 650 A-1, large __..__-___ 5 00 Walnuts, California _. 29 Caen Back 28 00@30 00 Old Dutch Cleanser 475 A-1. small ___ 08 _ 2 90 Walnuts, Naples ____ 25 Short Cut Clear 24 00@26 00 — . ene: 60 pkgs. 7 Capers | a ae : Toothpicks Al da oe Clear Family 34 00@36 00 men CAKES OF nAnOess uP Oo Ore - ° Escanaba Manufacturing INOnOS) oe 55 CLEANSERS. ; Peanuts, Spanish, Dry Salt Meats TEA Nc ie ee ee POX oe 2 75 < P Pella Japan Seer hows a ee Peanuts, oe, SP Bellies -- 26 00@28 00 ITCH EN PeaGiuny . Bees No. gue” Eimco 3 75 . bl. Lard Alaa TED blake Cheice AS No. 100-2500 Emco __ 7 00 £00 1D. Dbl, 2 25 > Peanuts, nie , po wan y a GGG Te 200) tb: bh fo ogy, 50 Ib. tubs ---.advance % Backed-Fired Med'm Traps Pure in tierees 14 @14% “ts WeCans (2) ek 95 Basket-Fired Choice Mouse, 1 4 holes .. 60 Compound Lard 11 @11% Pa clat- Hire lees wood, Watts: Go 55 69 lb. tubs __.-advance agg = Fancy —o, Mouse, wood, 6 holes __ 70 OLIVES 50 lb. tubs -_-_-advance % Sa Sittings. ve ~---~--- aa Mouse, tin, 5 holes ___. 65 Bulk, 3 gal. kegs, each 6 50 20 Ib. pails ___-.advance % Siftings, 1 lb. pkgs.__ @23 Rat, wood sme iteene setae 1 00 Bulk, 5 gal. kegs each 10 50 10 Ib. pails ----advance _% ee ee reesei “ Stuffed, 3% of _.... 2 95 5 lb. pails _..-advance 1 G@uncawde: Mouse, spring --- 30 Mcureed: 9 Og) 4 50 3 Ib, pails -___-advance 1 Moyune, eatin _. 35@40 Vitted (not stuffed) : Smoked Meats ae ‘ a Moyune, Choice ____ 40@45 Tubs eee a Hams, 14-16 Ib. 24 @26 Per case, 24 bs. -. 2 40 iM | No. 1 Bibye 42 00 eo Hams, 16-18 lb. 22 @24 Five case lots ___-__ 2 30 =e | ..., Young Hymn ss No. ¢ Vian Coe fone ae a Hams, 18-20 Ib. 20 @22 Choice ------------- 35@40 No. 3 Fibre ________ 33 00 Queen, Sy bose tege? a 3 Ham, dried beef saad” as 4a = || Fancy ---_---.-.---_ 50@60 Large Galvanized _. 12 00 6 ee _ Sets ---------- 38 @39 Mi | setans- scours Medium Galvanized 10 00 California Hams 1644@1 iddles ~-~_-----__- UBS POLIS Oolong Sali Catgan ta Queen, Mammoth, 28 ce So Tablets, 1 Ib. ‘cia 30@32 rrzraaice Bes Pormocs, Medan .. QQ ~ Seeeees — TO Sey nee Hane as 36 Tablets, lg naa ae Formosa, Choice _. 45@50 olive oo 2 doz. cs. aad Balad ama 38 es Wood boxes _...._.__ Formosa, Fancy -. 55@75 Washboards ee Minced Hams _. 18 @20 Banner Globe ......... €@ &6 Bacon Oe 24 @44 : Holland Herring English Breakfast Brass, Single en 7 50 PEANUT BUTTER Sausages 7 oe A is We Congou, Medium __ 40@45 en Single ------_. 7 50 Bolopna oe 18 eee oe 59 30 can cases, $4.80 per case Congou, Choice -_.- 45@50 seat ao —— : aa (oo 12 vou bees “a Congou, Fancy __.. 50@60 N Bre erieSS ~-~--- 0 1c 19 - M., Kegs ~--------- SODA Congou, Ex. Fancy 60@80 tree Queen ---. 7 50 Pe 18@20 Hersing Bi Carb, Kegs _____- 4 re a eas Se eee = Ceylon TROneye 0 ee KKKK N H __ 20 00 SPICES Pekoe, Medium 40@45 ' : . Headcheese -..------_ 14 & Ib. paiis balalandmemae 40 _ Whole Spices Dr. Pekoe, Choice. 45Q48 coe Cleaners : Gut Eanch ooo: ; 19 Allspice, Jamaica -_._ @18 Flowery O. P. Fancy 55@60 pd Poi -~----------- 1 65 Z Beef Scaled, per box _____ 20 Cloves, Zanzibar --.. @50 ; in, -----------_____ 1 85 Boneless ---. 24 00@26 00 Boned, 10 lb. boxes. 24 Cassia, Canton -_____ @22 16 in. .----___________ 3 30 ae : Rump, new -. 25 00@2? 00 — y? pkg., doz. ore TWINE wo Trout inger, African -~..-- Cotton, 3 ply cone —_-_ 50 Bel-Car-Mo Brand Canned Meats ce 1. 100 the 1g Ginger, Cochin Catton. 3 aay en ok 8 oz., 2 doz: in case __ Red Crow No. 1 ie Mace, Penang Wool, 6 ply anes 13 in. Butter ----___ 3 00 24 1 Ib. pails . -rown Brand No. I, 40 Ibs, ________. Mixed, No. 1 ol, 6 ply ----------- 23 15 in. Butter _ 7 00 13 2 th. pails Corned Beef, 24 1s _. 3 60 is i 10 a -------~ Mixed. No. ; @ 7 in. Bolter i 5 lb. pails, 6 in crate ee TU I Mixed, 5c pkgs., doz. @45 VINEGAR 19 in. Batter —__.___ 12 00 a Vig Sie Sass mackeres Ste ogee ] J ee ae ar aN , ! vine, é 2 25 Ib. pails ee eee en Ph “2S ag a 1 40 Weae 100 Wa 26 00 Pepper, Pee @21 White Wine, 80 te 26 WRAPPING PAPER 50 Ib. tins Virginies, 24 1s —-___ 3 50 . Pepper, White @40 ae rs ; a : se ee Potted Meat, 48 %s.. 65 Mess, 50 Ibs. ________ 13 50 Pen a Cea. on White Wine, 100 grain 29 Fibre, Manila, white 11 ae oore Potted Meat, 48 %s_.110 Mess, 10 Ibs. --_.____ 3 00 Paraea. Tan Tiga. a oO PETROLEUM PRODUCTS Hamburger Steak and Mess, 8 Ibs. --.----- ee Oakland Vinegar & Pickle Butchers Manila --__ 12 Iron ~— Onions, 48 es oS eS No. i, 500 Ibs. 2. 25 00 Pure Ground in Bulk Co.'s Brands. FOE eee 16 Perfection 2s Corned Beef Hash, INO: I, 5G: Tbs. 13 00 Allspice, Jamaica --. @20 Oakland Apple Cider __ 45 Red Crown Gasoline . AO tee ee 17 No. 1 i ie 285 Cloves, Zanzibar -... @55 Blue Ribbon Corn ____ 28 YEAST CAKE Gas Machine Gasoline 40 Cooked Lunch Tongue, Cassia. Canton @34 Oakland White Pickling 20 Macic. 3 di 97 Y. M. & P. Naphtha 27 OG UN Go 3 50 Lake Herring Ginger, African __.___ @29 Packages no charge. Sumich 3 oe: ei 2 70 Capitol Cylinder, Iron cooked Ox Tongues, , % bbl., 100 Ibs. ______ 760 Mustard —-——-———-— ee Scnteit 1 aa tae eh ee : Bie a ag Mace, Penang 5 Waaar gai” eal Atlantic Red Engine, Chili Con Carne, 48 1s 1 40 SHOE BLACKING Nutmegs _—--.-------- 34 oni 7 Yenst vn ‘ and Zz. i $e ' lon Wel 31.5 Sliced Bacon, medium 3 45 Handy Box, large 3 dz. 350 Pepper, Black ---__- 25 No. 0, per gross -.-. 70 %© a oo Winter Black, Iron Sliced Bacon, large_.6 00 Handy Box, small _.__ 1 25 Pepper, White ---._- 45 No. 1, per gross ---- 85 = Veast_com 1 ee 20.5 Sliced Beef, 2%'oz...190 Bixby’s Royal Polish 135 Pepper, Cayenne ---. @32 No. 2, per gross ---.126 j,i 0? PRESSES Polarine, Iron Bbisw. 626 Sliced Beef, 5 oz. --. 365 Miller’s Crown Polfwh 90 Paprika, Hungarian. @60 No. 3, per gross --.. 190 Fleischman, per doz. -. 28 38 Late News From Michigan’s Metrop- olis. Detroit, Feb. 22—-Finding that con- flicting interests made it difficult to act as receiver and as trustee under a bond mortgage, the Union Trust Co. filed a petition with the Wayne County Circuit Court resigning as re- ceiver of the Flower Valve Manufac- turing Co. It had been appointed re- ceiver on May 13, 1920, and had been operating the plant. The Security Trust Company was appointed to fill the vacancy. Since May 13 the opera- tions of the plant have enabled the receiver to make a payment on bonded indebtedness which had fallen due. The company has a considerable vol- ume of business on hand and in sight, and Security Trust Company is con- tinuing the operation. Three hundred Detroit and Mich- igan business men have been invited to attend a meeting at the Board of Commerce Feb. 24 to hear William C. Redfield, former Secretary of Com- merce, explain the workings of the Foreign Trade Financing Corporation the $100,000,000 corporation being formed to provide long-term credits for export business. What is considered the most enjoy- able and most successful trade promo- tion trip yet undertaken by the Wholesale Merchants’ made Wednesday, Feb. 16, when about 35 wholesalers and _ bankers visited merchants of Jackson. The party left Detroit in a special car at 8:50 a. m., arriving in Jackson at 11 o’clock, and was there met by a repre- sentative committee of the business men of Jackson. The Detroit party spent the afternvon in calling on busi- ness men of that city, and at 6 o’clock a banquet was served in the Jackson City Club, at which time about 300 business men of Jackson were guests of the Detroit party, which was fol- lowed by a program. Mayor F. T. Bennett, toastmaster, welcomed the Detroit party. Mr. F. A. Nichols, chairman of the Wholesale Mer- chants’ Bureau, responded. E. E. Prine, secretary of the Wholesalers’ Bureau, introduced the members of the Detroit party. Leeland S. Bis- bee, Jackson city attorney, gave a talk. H. M. Nimmo gave an interesting talk and, among many things, referred to the tax question that is now before the Michigan legislature. Members of the Detroit party making the trip were as follows: Charles Garton, Gar- ton-Fisher-Wills Co.; A. E. Stevens and Joseph Nemethy, Chope, Stevens Paper Company: W. C. Warner, Crane Co.; J. M. Golding, A. Krolik & Company; D. R. Stocker, Victor Vassar Knitting Mills; W. B. Holden and H. Stearns, Edson, Moore & Com- pany; F. A. Aldrich and F. L. Soper, E. B. Gallagher & Company; J. A. Whiting, George Wetherbee & Com- pany; William Brown and F. A. Wager, Carey Company; F. E. Bo- gart, Farrand, Williams & Clark: S. S. Bogart, A. Harvey’s Sons Manu- facturing Company; W. E. Standart, Standart Bros. Hardware Company; J. E. Mayrand, Beecher, Peck & Lewis: T. Smith and James M. Con- nor, Murray W. Sales & Company; James Wilson and A. L. Lind, Burn- ham, Stoepel Co.; F. W. Moulthrop, Michigan Drug Company; F. J. Park- er and Mr. Daily, First and Old De- troit National Bank; E. E. Prine, De- troit Board of Commerce; J. F. Keys, Detroit United Railway; G. R. Treble, Lee & Cady; T. E. Sowle, Pierson, Naylon & Hough Company; J. L. 3uell, Parke, Davis & Company; E. Zinsmeyer, Electrical Warehouse, Inc.; A. H. Nichols, Buhl Sons Com- pany; Newton Annis Fur Company; R. M. McConnell, National Bank of Commerce; Chas. A. Berkey, Chas. A. Berkey Company; Sam Sarasohn, Sarasohn & Shetzer Co., and H. M. Nimmo. The One Per Cent. Retail Tax Debate. The question of a just tax has been a problem for every generation for ages and no matter what tax is im- posed, it would be opposed by some Bureau was~ MICHIGAN TRADESMAN faction or other. At this particular time we all appreciate the necessity of a tax that will yield sufficiently to meet the expense of conducting our Government and retire the Liberty bonds at their maturity. We must not lose sight of the fact, when busi- ness was flourishing and labor was prospering, the workingman bought bonds, issue after issue, and paid for same on the installment plan. With many it was their first accumulation of wealth. On the other hand, gro- cers endeavored to show their pa- triotism by purchasing bonds and, generally speaking, also bought on the installment plant from banks, but most of them were obliged to sell their bonds when they had paid for them in order to purchase more on the next issue of bonds. When busi- ness reconstruction and business de- pression followed, you all know what happened to all these bonds. They were gobbled up by the moneyed men at ridiculous discounts—ridiculous be- cause, if the Liberty bonds that paid dividends, were not worth face value, why should our Currency be worth face value, bearing no interest and both securities bearing the stamp of the United States Government? Now the big business men of our country claim that a tax should be imposed on every individual without discrimination and Mr. Mott has drafted the so-called one per cent. retail tax bill which, in his estima- tion meets every requirement. Con- gressman Mapes informs me it is not likely the bill will be passed as drafted but it furnishes material to work on and opens the avenues of discussion, so do not fail to express your senti- ments, if only by decisive applause. I do not base my objection to the proposed tax from a grocer’s stand- point, although I admit the weak would perish and the strong only would survive, but I am of the opin- ion when any important questions arise, especially one of National is- sue affecting humanity, we must go back to the fundamental principles embodied in all just and legal laws. In deciding whether a one per cent. retail tax law which would treat in- discriminatingly with rich and poor alike, would be advisable, I feel you all will agree with me that a law of this nature would be burdensome to the poor and unfortunate who strive to earn an honest and honorable ex- istence and would reduce the taxation on the rich. I would answer this im- portant question by asking the ques- tion, what would Christ do? There is no doubt in my mind and I know there is no doubt in your mind what Christ would do. Our _ forefathers were guided by this same inspiration and our Nation has grown strong by their wisdom. We cannot continue to grow and prosper unless we invoke the blessing of our Creator and follow the dictates of our conscience. Herman Hanson. ge Battle Creek Grocer Pays Tribute To the Apple. Written for the Tradesman. Yes, friends,Mt is true I am in love: deeply, sweetly in love. Not that puppy passion that comes in child- hood and leaves in later years; not that cheap and shallow love that be- gins at first sight and ends with a larger acquaintance; but the deep, strong, lasting love that buds in child- hood, blossoms in full manhood and ripens with the passing of the years. No, it is not with one of the human- kind this time, although it is true the heart-strings of my life have been twining themselves around some of these for many precious years gone past and life has been made richer and sweeter thereby; and it is not with those lesser yet still lovable creatures that a wise Providence has given us for our enjoyment, and which have long been the companions of our hearth and sharer of our home; but I am at last fully awake to the fact that I am mightily and unchangeably in love with the finest fruit God ever gave man to enjoy, that delightful, de- licious, delectable dainty; the most luxurious and luscious yet altogether common-place fruit, the good Ameri- can apple. Yes, I own, I have had other loves; I have loved the peach, the orange and the grape; I have loved the banana, the pear, the pine and the plum; the raspberry, blackberry, strawberry, blueberry, dewberry and cherry; I have loved them all and a host of others, too. And what is more I unblushingly admit I love them still —love them much and love them well; but of all these loves of early or ma- turer years the one that has lasted the longest and grown the strongest is the love I have for the apple. Blessed fruit. It was my joy in childhood’s happy hour; it is my cheer in manhood’s early prime; it shall be my comfort in those happy coming hours when life’s declining years sink down toward its final setting sun. Other lands may boast their best in olive, pomegranate, fig, or date; in prune or apricot; but when all is said that can be said and the best is said for all, T’ll place beside the choicest product of rugged Northern land or of balmy Southern clime this fruit of all the year around and of many varied lands and scenes; and when the record of all is writ and the tale is made complete, believe me, my be- loved, boasted apple will sure o’er-top them all. Well did the wise man say, “An apple a day keeps the doctor away,” and another add, “An apple at night makes you sleep just right.” For whether it be for simple enjoyment, for diatetic economy or for medicinal value, the old-time apple is there with the goods and has the bulge on the best of them. And when, in the fulness of the time that is yet to come, the changing aS ORO Te RNG SE AB a NS PON February 238, 1921 years have left their passing mark upon this frame of mine; when these raven locks have changed to silver gray, this bushy brow has begun to bare and bald; when this spare frame has taken on the corpulency of a round and ruddy manhood of more mature years; then I intend to polish again my cheeks and my shoes, comb well what few spare locks may still remain, don once more my very best bib-and-tucker, and wend my way to the nearst photographer. And when I send the Tradesman a copy of the picture you will find inscribed under it, in letters clear and plain—not a ‘tribute to some prepared infant meal or man-made breakfast food, but just this little legend: This baby was raised on apples. Elon P. Boynton. ge Forgot His Hat. The shabby visitor laid his hat upon a chair, and approached the merchant prince who had granted the visitor’s request for a minute of time. “I can tell you,” he said, “how to become a great success; how to win independence for life.” “Three seconds gone from. the minute I am giving you,” said the merchant. “T have here,’ went on the thinker, “an infallible memory system. Master it, and you will master the world. You will not forget to post the letter your wife gave you this morning.” “My trouble,” said the merchant, “is that I can not find a reliable sys- tem for forgetting things I want to. Your minute is up.” Sadly the visitor departed, but two minutes later he returned to the of- fice breathless and excited. “I forgot my hat!” he said. The Second Oldest Existing Religion. Buddhism, after the Jewish, the old- est of all existing religions, has en- dured for 2,900 years; its .followers have outnumbered those of all other religions, and its stronghold, India, is the only country on earth that has the same religion now that it had when Christ was born. Arddha Chiddi, who later changed his name to Gotama, was the founder of Buddhism. He was born under the shade of a tree, conquered his love of the world and fear of death under the shade of a tree, preached his first sermon in the shroud under the shade of a tree, and died under the shade of a tree, Many religions have come and gone since Gotama changed from frivolity to religion after seeing the gangrened corpse of a man. W. S. Canfield Flour Co. WHOLESALE DISTRIBUTORS 205 Godfrey Building - GRAND RAPIDS, MICH. RT i itis soe i RRR an Gait February 23, 1921 Shall We Have a Tax on Gross Sales? Everyone who has attained the age of 21 and has an independent income should be willing to pay a tax in some form or other in support ‘of the Gov- ernment under whose protection they live and whose privileges and op- portunities they enjoy. That there is occasion for such sup- port at present will be readily con- ceded, when we but pause for a mo- ment and reflect that during the cur- rent fiscal year we will be called up- on to raise the prodigious sum va- riously estimated to be $4,000,000,000 to $4,5000,000,000 by taxation. Moreover, when we delve deeply into the existing. taxing system, we find that the excess profits tax has imposed a hardship on -business by levying a heavy toll on cash reserves, while profits made remained in ac- cumulated book accounts and stocks of merchandise; therefore would it not seem reasonable to seek a change it! existing schedules? Moreover, when both excess profits tax and surtax are steadily producing less revenue in the higher brackets, because the possessors of large in- comes are. gradually withdrawing their funds from the accustomed chan- nels of trade and converting them in- to non-taxable investments, I ask you fellow merchants, will you defend the present excess profits tax imposed by the Revenue Act of 1918 when its con- tinuation may mean higher and higher levies upon existing business? To the opinion that the present ex- cess profits tax should be repealed, there is so little dissent that we may consider it unanimous, With what shall we replace this emergency legislation? We cannot, dare not, lose sight of certain principles, that the framers of any tax schedule must continually bear in mind. In our case we will base our revision upon the following: 1. Power to produce. 2. Upon its equity. 3. Simplicity of interpretation. I trust that this foreword has ac- quainted you with the animating spirt and the premises upon which we shall base our conclusions. While primarily I am speaking in support of the tax on gross sales, I name a few other measures that would go hand in hand with the general pro- posed revision. I believe that: 1 Fhe excess profits and surtax, as well as certain stamp and excise taxes, which cost more to collect than they produce, should be repealed. 2. That imcome bonuses and what is generally ac- cepted as earned income should pay a lower rate than income from invest- ments or business. 3. That all income from business should be taxed upon the business it- self and be subject to no further tax when distributed to stockholders or partners. 4. That there should be a tax on the gross sales of all merchandise and wares sold to the ultimate consumer. from salaries. The application af a sales. tax would be one of the simplest methods of gathering an extraordinarily large revenue. It should be easily possible to collect it for 5 per cent., making it 95 per cent. effective. Furthermore, MICHIGAN TRADESMAN its simplicity would make it easy for every merchant to figure his own tax without the aid of counsel or tax ex- perts. There would be only one answer possible in each application to sales without reading and studying complex and complicated exceptions, interpretations and versions. : The tax on sales would not be class legislation. It would be just and equitable and it could easily be re- duced from time to time by merely lowering the tax rate. Finally, we pay taxes of whatever nature that indebtedness may be re- duced. When a tax costs too large a proportion of what it produces to collect, it becomes a burden on the taxpayer. That a tax on sales can be collected for a nOminal sum—yes, even for a few cents on the dollar—seems absolutely certain. It is a strong argu- ment in its favor. Charles J. Christensen. SR aie cain a Agents of Discontent and Unhappi- ness. While it takes all sorts of people to make a world, there are some va- rieties whose influence is poisonous. Our greatest Teacher sought to im- press upon his followers the truth that contentment. is greater than riches. In a world where men must depend upon their personal efficiency, industry and sense to win them their true place in society there must nec- essarily be many variations in sta- tion and in accomplishment, many dif- ferent trades, professions and avoca- tions, to meet the needs of mankind. In America, it is conceded, men, of every sort of talent have the widest of ‘opportunities for success, advancement and contentment, which imply happiness. But no man’s hap- piness rests on money. It does, how- ever, rest largely on his ability in whatsoever himself, therewith to be content, so long as he may work untrammeled to improve his state. But we have people in the mean trade of creating discontent. They sow seeds of discord and plant germs of unhappiness wherever they go. Some use their tongues, others their pens, and yet others their riches, to foment unhappiness and rebellion in the hearts of thousands who other- They pro- mote enmities and disturbances and violence in society, and usually do it for political purposes. They insidious- ly instill distrust of government, dis- loyalty to regularly constituted goy- ernment, contempt for courts, and hatred of law and order in people of small intelligence. They lead their followers to crime, dishonor and dis- grace, and go unwhipt of justice when their vicious suggestions bear wicked fruit. range state he _ finds wise would be content. Se eaetianie tie atin ania Hardware Dealers Make Good Selling Crockery. During the past year several hard- ware dealers in Michigan have put in crockery and glassware departments, with most satisfactory results. In the case of one store, the annual sales of the establishment were increased to the extent of $40,000. Yes, after marriage a man _ stops paying compliments and begins to pay her bills. 39 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. if set in capital tetters, double price. display advertisements in this department, $3 per Inch. ts required, as amounts are too small to open accounts. No charge fess than 50 cents. Small Payment with order ANNUAL SALES $180,000.00 For sale at inventory high grade Meat Market and Grocery in City not affected by Industrial shutdowns. Catering to best family trade. Big profits. Business growing. Owner had made competence and wishes to retire. $10,000 to $12,000 will handle. ~~» ___ New Produce House at Muskegon. Abe Levy and Felix Cohen have engaged in the fruit and produce business at Muskegon under the style of Abe Schefman & Co., Inc. The capital stock of the corporation is $10,000, all subscribed and 40 per cent. paid in. The hold- ings of the stockholders are as fol- lows: else? Schefman, Louis Abe Scheiman -... 50 shares Lows Levy... | 30 shares Belix Cohen (6 20 shares ——_2->__ The Universal Way. Allegan, Feb. 22—Replying to your enquiry, permit me to say that the re-° port concerning the sale of our gen- eral stock to the Universal Stores Co. of Chicago, is untrue. They came to us, knowing that our stores were for sale, accepted our proposition and agreed to be here upon a certain date with money to secure an option. How- ever, they failed to do this, conse- quently the deal was not completed. Burrell Tripp. ~ . - ” . Sometimes it is a good thing when troubles come together—we can get rid of them so much sooner, It Pays to Stop Occasionally and Look Things Over cme ’ "HE 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 ‘oat is more than liable to run up against a snag some day that will wreck his craft. Better, far 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 COCKROACHES and ANTS ANGLEFOOT Roach and Ant Powder, care- fully developed by experiment and test to secure a dependable roach and ant exterminator, is recommended only for use against roaches and ants. For these it is greatly superior to preparations claimed to be effective against all kinds of insect pests. Every sheet of Tanglefoot fly paper now manufac- tured carries an advertisement of Tanglefoot Roach and Ant Powder and there are some hundreds of mil- lions of sheets put out each year. actual consumer demand. Show Cards for Window Display Sent on Request This powder is put up in attractively labeled cans in two sizes: 2 ounce full net weight cans, and 8- ounce, or one-half pound, full net weight cans, to retail at 15c and 40c, and provide the retailer a profit of 50% on his buying price. The cans are of damp-proof fibre with semi-perforated tin tops. TANGLEFOOT ROACH and ANT POWDER is guaranteed to keep for at least three years in any climate. It deteriorates slowly jf at all, with age, if stored according to the simple directions appearing on’ each case, 7.e., kept dry. Order from your wholesaler MANUFACTURED BY The0.& W. Thum Company _| Grand Rapids, Michigan Manufacturers of Tanglefoot Fly Paper, Tanglefoot Fly Ribbons, Tree Tanglefoot and Tanglefoot Roach and Ant Powder. This will create an aT ain ACTIVE INGREDIENT oe FLUORIDE INERT INGREDIEN’ RAND RAPIDS, MICH Bierour hraie TANGLEFO® tt Seer TANGLE FOOT. perm, AG; nm Lis? $ a g ‘, i