OLLIE LLL LILLE LTTE Number 1958 LL Lddddddddddidanaa“czZ) {\ ig si Aa IN A Seen > ND N N N N N N N N N \ N N N N Cee N Y N N Ce is \ \ NY A ee N N SR 5/4 N N N RACE ene o N . N NEN) Ke B\O oe N N ==\\\ EN (Y\ N : . : N Sa Nie o \ g os . ¥ = 3. SS 8 Seg 8 — N SS) Ber - N ee ee o ¢ & S \ Sige % a = 8 ce > HH 6 Ss Oo 4 3 > \ Gr: N > a : © © N RO N a : =| 2 2 ee = N sae CECA z | | 4 pe eka ft ¢ & 2 es zs “ Zz \ =} [2 6 $2 3 . fo. ae © \ Ss N Q aa = = § ££ = Sw - -. £ = oe B on N : N . 2 2 8 5. Ee 2S | f 2s c \ a | Ie Zz =o § eS 8 6 se 2 ye of € \ < | |i < a ee ee cS = > 2 \ a | #2 BPS 2 ee Be E 2s 8 Varna ee ee / Zz. 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B o © > ee ao 5 \ Sa) | O | IK i 7 a = oe o.8 & \ ee. \ \ = N ‘ ZA N N TA N N QO Y NY N N N \ N N N \ NY \ N Ny N N NY N N S N LL, KZ, LLL ALLL LLL LLL LLL LLL LLL LLL LLL LLL LLL LLL TELE S ‘ :| | 7 wei N ANS srarcniel Ne = | 2 N | ONES ONE | oc | IN GF ef Th N Ww) & N Lore at | 2 | Ih SF COaeeeN See | fl N SNe ey BW ae > N aN _ BX ¢} TAS - N Fase Oar) | -& N ie N ss ee NE ne ee <_< a sR accra paren ———— = FR RE REET T, a meieraaael + + 4 | PURE FOOD PRODUCTS A Quality LINE That SELLS and REPEATS 24 Varieties Pe ea ate ee Genco Bert } HA SHE 5 eed pv Taran Mot mwa SIVAEE: ‘ Si rar Ls a A a) Sold through Wholesale Grocers == paciarem| Acme Packing Company ber 7 GREEN BAY, WIS. _ INDEPENDENT PACKERS Your Citizens Phone Places you in touch with 250,000 Telephones in Michigan. 117,000 telephones in Detroit. Direct Copper Metalic Long Distance Lines. CITIZENS TELEPHONE COMPANY Franklin Golden Syrup Made from cane su- gar. 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The Machine you will eventually ‘IJICTOR 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 oe —— FULLY GUARANTEED = - AR nactninnsn Ree SR ey ee HIGA Ss Sd ° wT BA pS NIH) ow” 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, 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. if not paid in SALES TAX ONLY RESOURCE. Mr. Good, Chairman of the House Appropriations Committee, prepares a little budget for the next fiscal year in which customs revenue is put down at $400,000,000, only $77,000,000 in ex- cess of the yield last year under the present That how the earlier delusion has been swept away. law. shows Chairman Good has made another dis- covery. out of “Every dollar that is taken business in taxes, he says, “reduces by one dollar the possibil- ities of our business expansion.” It is a matter of importance, hope and cheer that this simple truth, well un- derstood elsewhere, has forced its way to recognition at the tax-laying authority. very seat of Mr. Good sees clearly that the ex- cess profits taxes must be repealed. If loans and obligations to the amount of $7,000,000,000 maturing within the next three years are refunded, he be- lieves we can repeal the profits taxes without providing a substitute source of revenue. As a matter of fact, he at once casts about for new sources of revenue, and not in the right direc- tion. He proposes an increased tax per gallon withdrawn from bonded warehouses “for medi- cinal would increase .considerably the tobacco taxes. Also, upon spirits ” purposes;”’ he upon the 8,000,000 passenger carrying automobiles in the country he would levy a tax that would yield $200,000,- 000. It is the opinion of Mr. Good that “practically every one” of these cars “is a luxury.” That, of course, is a serious mistake. Automobiles are as necessary now to the country’s business and as horse- drawn vehicles were twenty-five years ago. The luxury class would include only a very small percentage of the total number. convenience In this way Chairman Good reaches an estimated revenue of $4,150,000,000, although income and excess profits taxes are reduced from $3,956,936,033 to $1,500,000,000. Mr. perilous Good’s estimates would be a reliance for the Treasury. They perpetuate instead of curing the GRAND RAPIDS, WEDNESDAY, MARCH 30, 1921 false under which we now collect the Federal revenue. He would still take a billion and a half from the investment funds of the country. Ile had discovered only half the truth when he reached the conclusion that every dollar taken out of business in taxes system reduces by a dollar the possi- bility of business expansion. The in- come and profits taxes not only take money out of for Govern- ment use, but drive out of business hundreds of millions of dollars forced into tax-exempt investments, like State and municipal securities for the most part unproductive. The tenden- cy of capital to seek that refuge would hardly be checked at all by Mr. Good’s proposals. business At a time when the whole country is more and more turning to the sales tax as a sound and equitable source of Government revenue, Mr. Good is set down as still opposing that sub- stitute for existing imposts. He might as well change his opinion now, for change it he must and will, if the federal continue on The been under examination and discussion for expenditures anything like their present scale. tax, OF sales turnover tax, has many months. It has the support of the great majority of the business men, of men experienced in affairs, of men who see the danger to the country’s industries of continuing the income and profits taxes. The argu- ments of the opponents of the sales tax have been met and answered re- particularly the argument that the adoption of that tax would transfer the peatedly, Government The addition of burden. of costs from the rich to the poor. extreme estimate of the consumers’ costs sales through the tax is 3% per cent. A careful tracing of the incidence of a general gross sales tax, or turn-over tax, in the case of many articles of common use and necessity shows that on an average the increase is less than 3% per cent. Upon food and clothing 2% per cent. would be nearer the mark. Moderate income and reasonable taxes should and will be maintained, of course, but beyond question the removavl of the profits tax and the removal of the higher surtaxes by re- ducing living costs would bring re- lief to wage earners and the receivers of small salaries in a measure far too great to be offset by the sales tax. It is too evident to require demon- stration that this tax is just and equitable; that it is not a burden upon the individual; that it would not check industrial expansion. The tax has gained many advocates, even in Washington. It will gain more, be- cause it is the only resource from which the Treasury will be able to draw the revenue that will be needed during the next few years, DEPRESSION PASSED. Krom the markets during the last week it would appear course of the as though the extreme depression in cotton prices has been reached and passed. The tendency, certainly, has been upward rather than the reverse. Early in the week was issued the Census Bureau’s report on the last season's cotton production. This showed a total of 13,365,754 bales, exclusive of linters, or nearly 400,000 bales more than the estimate of the Agricultural Bureau. It is the big- gest since the record one of 1914. Perhaps it was the fact that this disclosure made the worst known crop that led to the increase in the quota- which The upward turn has been fairly well maintained, tions followed. and nothing is now heard of the pre- dictions of 10 cent cotton. In the growing districts more and more pressure is being brought to bear to restrict this year’s acreage and also the use of fertilizers. A few weeks will show how much effect will be pro- duced. Tt that the producing more cheaply will may be need of cotton result in radical changes of methods, many of which have been often sug- gested. Prices of fabrics, especially print- cloths and sheetings, advanced during the week as those for the raw material better statements to the went up, and a demand was shown. Despite contrary, the mills are able to make a profit on the basis of the quotations now prevalent. Some of them, how- ever, are not yet apparently able to with the which used to satisfy them before the content themselves returns era of inflation. In finished goods, particularly bleached fabrics and ging- hams which are branded, high prices are the rule, and they are no bar to little goods, al- large sales. There has been a more movement in knit though the buying is by no means as extensive as was hoped for. Jobbers apparently expected lower prices, and are in no great hurry to do business at the levels fixed. NO PACKER STRIKE. Settlement of the disagreement be- tween the packers and their employes is a notable triumph for President flarding’s administration. Subsequent- ly a series of conferences between representatives of the two sides and Cabinet, Sec- and Wallace was crowned with success. three members of the retaries Davis, Hoover The men accepted the reduction in wages pro- posed by the packers and the employ- ers accepted a. restoration of the eight-hour day. In addition the two sides agreed to abide by the decisions of Judge Alschuler or his successor as administrator in matters heretofore under his jurisdiction, although they may compose any differences directly Number 1958 so long as this does not interfere with his administrative functions. Much of the success of the present } i negotiations is due to the firmness of the three Cabinet members. stood They like a rock for what they saw This is witnessed to “We agreed to a cut in wages,” says Mr. to be necessary. in different ways by both sides. Brennan, a representative of the em- “because the three Secretaries held the that come down and also because we ployes, opinion wages must wish whenever that the to avoid industrial strife was crystal- to avoid industrial strife possible.” wish [t is plain lized into decision by the unyielding attitude of the three Secretaries. The employers made no verbal admission to this effect, but an incident said to have occurred just before the signing of the agreement speaks for them. One of their representatives is report- ed to have suggested that arguments “What's the use of secretary were in order. arguing?” Davis is said to have retorted. “Sign.” The sympathy of the public is sometimes with the employer, sometimes with the em- ployes It will always support an arbitrator who insists that they come to an agreement. Michigan Trade Faces Disaster. Lansing, March 29—With the Fed- eral truth-in-fabric bill dying a natural death with the close of the last session of Congress, though certain to be re- born in the next, the State of Michi- gan is considering the passage of a truth-in-fabric bill of its own. Retailers and manufacturers of the State, through their various asocia- tions, are concentrating their efforts toward its defeat, on the ground that it would cause destructive depreciation of stocks on hand, and be a stagger- ing blow to business, the costs of which the public ultimately would have to pay in one form or another. The bill applies to all textiles, furs, rubber and leather goods and also to garments made of these materials. It provides that all such goods or gar- ments must bear labels stating the exact amount of wool, cotton, silk, leather, rubber or what kind of fur they contain, with the comparative figures calculated on the basis of per pound. If this bill becomes a law, Michigan manufacturers will be torced to so label their outputs. In the goods manufactured outside the State and brought into it for sale, the labels must be attached to the merchandise by the agents of the manufacturers. An inevitable result of the enact- ment of such a law, the retailers con- tend, will be to cause confusion in the purchase of goods from without the State, a tax on all merchandise for the cost of labeling, an increase in price to the consumer, and the shut- ting out of the Michigan market of a large number of manufacturers who will prefer to withdraw from it rather than be bothered with the and contusion entailed, They point out that the heaviest blow will fall upon the retail trade. The Michigan Manufacturers’ As sociation has promised its support to the various retail associations whic’ are fighting the measure. case of cost MICHIGAN TRADESMAN March 30, 1921 GONE TO HIS REWARD. Unexpected Death of L. M. Steward, the Saginaw Salesman. Saginaw, March 29—TI sincerely re- gret to advise you that our mutual friend, L. M. Steward, for many years Valley correspondent for the Michi- gan Tradesman, passed away at the Woman's sey aa in our city, at 10 o'clock a. Monday, March 28. That cheerful spirit which we knew so well radiated from him until within a few hours of his death. Saginaw Council mourns the loss of a. brother who was loved and re- spected by the entire membership and to the last he was a true example of the fellowship and service to which he so whole heartedly had pledged himself. The funeral services will be, held at 3 o’clock, March 29, at Grace Lutheran church and the remains will then be taken to Circleville, Ohio, for burial. O. M. Leidlein. Biographical. Lewis M. Steward was born Jan. 20, 1884, at Lancaster, Fairfield coun- ty, Ohio. His parents were Scotch Irish and Pennsylvania Dutch. At the age of 4 years his parents moved to a farm. His tather cattle and hogs and was twice Ohio from was a breeder of fancy sent to the Legislature of Fairfield ticket. in a country school and at the age of 16 entered Capitol University Luther- county on the Democratic Lewis received his education an College and Seminary, at Colum- bus, Ohio. at the end of two years he was forced On account of poor health to give up his studies. He later pur- sued a business course at the Colum- bus Business College, Columbus, Ohio. After finishing same, he was connected with the school as its special represen- Central Ohio. fall of 1908 Mr. to the mountains of tative in In the Steward went ( colorado to re- gain his health. He traveled out of Denver three sentative for the. International Book 2. in 1911 he years as special repre- Text returned to Ohio and opened up offices for the R C€ Gole Co. of Pittsburch, m Columbus. In 1913 he accepted a po- sition with the Postum Cereal Co., with headquarters in Detroit. Later on he was given charge of the East- ‘rn half of Michigan, covering nine- tcen counties, with headquarters at Saginaw. He _ subsequently covered Michigan territory for several other houses, including the Cornwell Co., of Saginaw. For two years past he had health, operations having had sev- and gone two courses of treatment at the been in poor eral hospital under- Burleson Sanitarium, at Grand Rap- ids, Feb. 28, 1907, Mr. Steward was married to Miss Od of Colum- bus, Ohio. born, Perry, Two sons have been aged 10 and 12. Exceptionally proud of family and lover of home life, he registered a that neither of his boys should ever walk in the footsteps of the father raveling salesman. Mr. Steward belonged to the Eng- sh Lutheran church of Saginaw. He vas a member of the ber of solemn vow as a Saginaw Cham- ardent support- er and booster for the U. C. T., hold- ing membership in the Mother Coun- cil of the United States—No. 1, Co- lumbus, Ohio. He believed’ that every traveling man eligible should belong to this, the greatest and only Commerce, an secret order of traveling men in ex- istence, an organization which has done wonders toward benefiting the life of every traveling man on the road. One of Mr. Steward’s greatest in life was meeting his cus- He always endeavored to be a man among men, believing that one of the greatest privileges a man had in this day and age was to gain the pleasures tomers. confidence of his fellow men and to endeavor, to the best of his ability, to hold and never betray it. He al- ways aimed to keep his word good and, despite the fact that he suffered much pain during the past half dozen he always had a pleasant face and greeted every friend and acquaint- hearty handshake and and hopefulness. How he managed to keep sweet under the years, ance with a words of cheer Lewis M. ominous menace which constantly hung over him is more than _ his friends could understand. Sales Tax as Cure for Business De- pression. Detroit, March 29—Three hundred retailers attended the second annual dinner of the Retail Merchants’ Bu- reau which was held at the Board of Commerce on Thursday evening, Mar. 24. Retailing ee from the large downtown department store to the small neighborhood drug. store were represented. Vice-President Cole before introducing Harry Nimmo, toastmaster, welcomed the retailers present. He touched on some of the past activities of the association and outlined some of the plans for the coming year. Mr. Cole said that while the Bureau was the youngest organ- ization connected with the Board of Commerce, the merchants had learned during the Bureau’s short existence, that the strongest competition could work together for a common Cause, and that co-operation of the mer- chants would do much towards solving problems common to all. The principal speaker of the evening was Jules S. Bache, of the firm of Jules S. Bache & Co., New York City. Mr. Bache’s subject was: “The Power to Tax is the Power to Destroy.” He called attention to the very bad situa- tion resulting from the present type of National taxation. “The result of this method of taxation,” he said, “has resulted in the collapse of business and in the failure to collect necessary revenue for the Government, and will be even worse next year, if the present methods prevail. “T also see the resalt in the enor- mous and steadily increasing amount of tax-exempt securities, and the in- sistent demand for them. Capital is leaving business, where it has no chance of retaining the product of its investment and seeking the protection of the tax-exempt security. Business will diminish more and more; unem- ployment will grow more and more to the point when, by dint of unemploy- Steward. ment, even the return of tax-exempt security will be in danger. ‘There is only one thing that will stop it, and that is, the awakening of the business community to the neces- sity of self-protection. The insistent demand on the part of business men from all parts of the countrv for a complete change in our methods of taxation is bound to meet with a sympathetic reception when it is evi- denced. “Even if the theorist who believes in levying the bulk of taxation on the man who can easily pay—viz: the man with the largest income—is correct in his belief, his purpose is defeated by the fact that the man with the large income seeks the protection of the tax-exempt security, instead of keep- ing his money in commerce for his own advancement and the up-building of the country. “Therefore, in this country, I am un- alterably opposed to the income tax in any shape whatever. When our great incomes cannot be taxed, none should be; however, if it will please our taxing experts in Washington to levy a normal income tax, say even up to 5 per cent., capital can afford to pay that amount without seeking refuge from it. But as long as the word surtax is recognized in the tax lexicon of this country, just so long will the trend toward tax-exempt se- curities continue. “T contend that all taxes, no matter how or for what purpose they are levied, ultimately become consump- tion taxes. The poor man may not pay any tax directly in the way ota real estate tax, but his rent rises au- tomatically as the tax on real estate owned bv the wealthier man increases. The taxing expert will tell you that a real estate tax is not a consumption tax, but in its ultimate effect it becomes a greater tax than one levied solely as a consumption tax . “Until somebody comes forward with a better suggestion, I shall con- tend that the only way out of the morass in which we find ourselves is the turnover, or the all-embracing sales tax on goods, wares, merchan- dise and services, which will raise for the Government, even under the pres- ent reduced volume of business, a minimum of from two and one-half to three billions of dollars. “There are three kinds of sales taxes being discussed. The tax on retail, the limited turnover tax and the all- embracing turnover tax on. goods, wares, merchandise, services—in fact, everything except the transfer of cap- ital assets, and I hope that this last method of taxation is the one that will be adopted. “The most searching investigation has shown us that the pyramiding of the Turnover Tax will amount on the average on all goods sold in this coun- try to 2% ner cent. There is only one article on which it runs up to 3% per cent. and no other article has been found in which it runs over 3% per Cent. “Tl therefore tell you that the one effective way in which you can help relieve yourselves and your commun- ity from the inflictions of the present situation, from the burdens of excess income taxes, from the destructive driving of capital into tax- “exempt se- curities and away from where it will he used in business, is to write to your representatives, both Congressmen and Senators, in Washington.” Harry M. Nimmo was toastmaster and talks were made by Harry P. Rreitenbach, of the Better Business Bureau, and Fred Johnson, superin- ‘erdent of public instruction at Lan- sing, +» — ~e — The Country’s Oldest Tea Taster. 87 years old, is New and best-known tea There is something delicate Not only l.eonard Beebe, oldest and tester fascinating about and trained as Mr. Beebe’s. his taste but his touch has been trained to an equal accuracy. His sensitive fingers can detect the baby leaves that grow in a certain province from the equally young and tender that come from _ another province three hundred miles away. “T was but a lad of 17 when I left my father’s farm in Connecticut and came to New York to enter the tea business of my two older brothers,” said Mr. Beebe the other day in speak- ing of his life as a tea-tester. “They were pioneers in tea importing in this country. I found tasting tea more at- tractive than planting potatoes, and my fingers liked the soft crispness of the sweet-smelling tea leaves better than the hard handles of hoe and plow. Often I have tasted as many as a hundred cups in a day. Mr. Beebe was asked if his talent for tea-tasting had ever tempted him to over-indulgence in this stimulant. “I drink tea only once a day, at dinner,” was his answer, “I am very Yorks taster SENSES SO shoots eR RRR TE wor ital eacaenme SSC! Sn npencmeeennstases ee Ne: etait EN SAREE = , neat ” a ec nupRnoRaRoece re! soap Se eR RAS Mies ieee March 30, 1921 temperate and have never done any- thing to excess. “The perfect cup of tea is easily made. Never use stale water in mak- ing tea. Draw the water fresh from the hydrant and bring it to a thorough boil, and by thorough I mean until the steam is thick and white and hissing out in a long line from the kettle. “Then measure the tea very care- fully and put it in the pot, pour the boiling water over it and let it steep five minutes—no longer, or the bitter tannic acid will be liberated and the tea spoiled. No, tea is not injurious when not taken to excess, as I have already said. It is a gentle stimulant rather than an exhilarant. I do not think a habit could develop that would be difficult to break. “There are many, many varieties of tea, you know. Now that the Pure Food law is observed, we get only good tea brought into this country. At one time some varieties were color- ed in order to make them look more pleasing. But colored teas are not brought to America any more. Sight and smell both assist taste in grading and testing tea. “No sugar is put in the tea that is being tasted and tested. It is only sipped—never swallowed. The tongue becomes very critical and expert in its work and the sense of touch also grows delicate and discriminating in the handling of the leaves. Only the infused leaf is smelled. The tiny pores in the leaf exude the tannin very quickly and wonderful differences of odor may be detected and, with prac- tice, classified and remembered. The leaves need to be very carefully ex- amined with the eyes and if possible a strong Northern light should fall on the leaves, the strongest light you can get. Tea takes its character from the soil in which it grows. “In one of the great tea districts near Shanghai an invisible line separ- ates one vast area of tea from another but the nature of the soil is so differ- ent in its effects on the tea this in- visible line is absolute. “England drinks much more tea than. we do, almost six pounds per capita to our one pound, but very fine teas are brought to America, costing as much as $2 per pound. “Tf labor were cheaper, tea could be successfully grown in America. At one time the Government had an ex- perimental station in South Carolina and tea was easily grown. But it can- not become of commercial importance with expensive labor such as we have here. “After seventy years of continuous business I am retiring now and shall give myself up to the pleasure of reading.” ——_+~- ~~ ____ Helps in Winning Trade. A clean window with an inviting sign in it has many times been the means of inducing people to enter a store into which they have not pre- viously been. And many a permanent customer has been made by giving the casual visitor the kind of service he wanted. Some men go for a glass of soda into a store that is new and strange to them, take one look at the fountain and attendant, then ask for a package of chewing gum instead. MICHIGAN TRADESMAN Quality To-Day Is of Much More Concern Than Price O turn to an Institution whose foundation is built on Quality is to safeguard the Character of the mer- chandise you buy. This Store cherishes a confidence begotten of the ceaseless desire to supply Service in Merchandise—that Quality which means True Economy. Shoddy merchandise, no matter how cheap, is sheer waste. In the long run Quality—price for price—outlasts the flimsy, the counterfeit, the ep- hemeral. We give preference to Quality when a slight addition in cost insures a substantial increase in Service Value. WoRDEN GROCER COMPANY Grand Rapids—Kalamazoo—Lansing The Prompt Shippers. MICHIGAN TRADESMAN March 30, 1921 4 pet > => = ee Nall... I, ae y ae et a Tr eA = = ({( sca == TM pare NL (= 2 SOT == SSS = an tai WN ee ho NB ay ve \SEWSor™ BUSINESS WO i \ mK { { Anni AK : a pai Aww ty Me carci Movement of Merchants. Port Huron—The Michigan Bean Co. has removed its business offices to Saginaw. Jackson—The Barnard Music Co. has increased its capital stock from $15,000 to $25,000. Holland—The John J. Rutgers Co., dealer in shoes, has increased its cap- ital stock from $30,000 to $50,000. Kent City—O. D. Woodworth has purchased the interest of Claud Jones in the Kent City Produce & Hardware Co. Lansing—G. William Davis, : Inc., has opened its men’s furnishings, hat and clothing store in the new Strand theatre arcade. Cambria—S. B. Marble has sold his grocery stock and meat market to Everett and Jay Howald of Camden, who have taken possession. Ann Arbor—The Farmers & Me- chanics Bank has removed to its new quarters, which have been thoroughly remodeled and greatly enlarged. Bank has removed to the Jenks block and will conduct its business there during Ishpeming—The Peninsular the time that the bank building is being remodeled. Hard- ware Co. has been incorporated with an authorized capital stock of $12,- 000, $6,000 -of which has been sub- scribed and paid in in cash. Charlotte—James H. Shaull has sold his vulcanizing business and the building he occupied to Col. Nate W. Spencer, who will continue it in con- nection with his son Donald. Hillsdale—Charles Lyman Albaugh, vho conducted a jewelry store here Muskegon—The Muskegon ior the past twenty-eight years, died at Hillsdale hospital, March 28, fol- lowing an operation for hernia. Mulliken—R. J. men’s Davies, dealer in furnishings and shoes, has sold his stock to Bert Rim- mel, who will take possession April 1. groceries, -Ar. Davies will retire from trade. Fowler—The Fowler Co-operative Elevator Association, which shows a deficit of $15,000 for the past year, has voted to raise this sum and continué in business by selling more stock. sremer tas Dyer hardware stock He will con- tinue the business at the same loca- Hon. Jackson—The Cook & Feldher Co., _epartment Montgomery—Elmer purchased the B. J. and agricultural implement which he recently sold. have commenced work on the construction of its new business Main street. The architecture will be Gothic and the entire front will be of terra cotta, polished stone for the base and Bedford stone above the first floor. store, five-story block on Ann Arbor—Mrs. Eugene Crum has taken over the interest of her partner in the stock of the Vogue Shop, wom- en’s ready-to-wear garments and will continue the business under the same style. Lawton-—-McCook & Brigham have formed a co-partnership and_ pur- chased the hardware stock of W. A. Wood and will continue the business in the store formerly occupied by Mr. Wood. Chester—Lightning struck the store building of Manuel W. Amspacher and the store building and entire stock of general merchandise was de- stroyed. Loss about $5,000, insurance $2,600. Shelby—A. Hunter, who has -con- ducted a grocery store at the same twenty-five years, has sold his stock and store building to J. J. Waite, who has taken possession. location tor the past Grand Rapids—The Riverside Lum- ber Co. has been incorporated with an authorized capital stock of $40,000 common and $10,000 preferred, all of which has been subscribed and paid in in cash. Detroit—The Modern Fixture Co. has been incorporated with an author- ized capital stock of $2,500, of which amount $1,850 has been subscribed and paid in, $850 in cash and $1,000 in property. Adrian—The Community market has paid its stockholders a dividend of 6 per cent. A total busi- ness of $159,579.16 was done last year, with eggs, poultry, potatoes and ap- ples in the lead. Adrian Cedar Springs—E. B. Thurston has sold his fine new garage to George Monro, who will continue the busi- ness. Mr. Thurston will remove to Rockford and build another garage ot the same type. Reed City—Sam T. Johnson, who has conducted a grocery store here for about seventeen years, has sold his stock and store fixtutes to Tobias Fahner, who will continue the busi- ness at the same location. Jackson—Thomas D. Grant has purchased a site on North Michigan avenue, on which he is erecting a two-story brick block which he -will occupy with his stock of men’s fur- nishing goods and clothing, about June 1. Lansing—Guss Kopietz, grocer and meat dealer at 106 East Franklin street, has purchased the stock of groceries kept by the Auto Body Co. as a benefit store for their employes. Being unable to detect any profit for itself or any benefit for its employes, the company disposed of the stock and fixtures at 80 cents on the dollar. St. Clair—The Great Lakes Lum- ber Co. has been incorporated to deal in all kinds of lumber, builders’ sup- plies, fuel, etc., with an authorized capital stock of $25,000, all of which has been subscribed and paid in in property. Ludington—Dan Soli & Co. has been incorporated to conduct a gen- eral fuel business, with an authorized capital stock of $10,000, of which amount $7,000 has been subscribed and paid in, $1,000 in cash and $6,000 in property. Detroit—Erickson’s Pharmacy has merged its business into a stock com- pany under the style of the Erickson Drug Co., with an authorized capital stock of $25,000, of which amount $14,850 has been subscribed and $8,- 850 paid in in property. Detroit—The Gunsberg Packing Co. has merged its business into a stock company under the style of the Gunsberg Packing Co., Inc., with an authorized capital stock of $750,000, of which amount $375,000 has been subscribed, $5,420.60 paid in in cash and $200,661.80 in property. Saugatuck—The West Michigan Oil Co. has been incorporated to con- duct a wholesale and retail business in gasoline, kerosene and other pe- troleum products, with an authorized capital stock of $10,000, $7,000 of which has been subscribed and $2,000 paid in in cash. Jacobson Bros., for more than forty years owners and operators of the largest department store in the county, have sold their stock to Kellman Brothers of Detroit. Kellman Brothers operate stores in Detroit and Lakeview, which will be combined here soon. Jackson—W. H. Elliott has sold his interest in the clothing stock of the Elliott-Greene Co., 212 East Main street, to the E. C. Greene Co. who will continue the business in connec- tion with their North Mechanic street Arthur E. Greene will act as manager of the Main street store. Greenville Store. Norway — Richard Simon has merged his garage and automobile ac- cessories and supplies business into a stock company under the style of the Norway Garage, Inc., with an author- ized capital stock of $20,000, all of which has been subscribed and paid in, $1,000 in cash and $19,000 in property. Breckenridge—The Farmers’ State Bank has taken over the First State The purchase includ- ing the bank building of the First State Savings Bank, in which the Farmers’ State Bank will now conduct the business of the combined banks. The Farmers’ State Bank is increas- ing its capital and surplus to $37,500, thus giving additional security to de- There has been no change made in the officers and directors of the bank. Adrian—Ernst L. German, aged 53, one of the city’s widely known busi- ness men and a resident here for twenty-five years is dead at Tuscon, Ariz., where he went last month in the hope of improving his health. Mr. German became connected with the dry goods establishment of A. B. Park Co. in 1906, and was vice-presi- dent and manager at the time of his Savings Bank. positors. death. He was a member of the exe- cutive board of the Chamber of Com- merce for many years, acting as vice- president in 1918. He also was a member of the Knights of Pythias lodge and was past eminent com- mander of the Knights Templar. Manufacturing Matters. Lansing—The Auto Body Co. has increased its capitalization from $2,- 200,000 to $2,800,000. Ypsilanti—The Peerless Stamping Corporation has increased its capital stock from $10,000 to $60,000. Northville—D. C. Yerkes will erect a large flour mill to replace the old mill, which was built in 1848. Croswell—The Huron Clay Prod- ucts Co. has increased its capital stock from $30,000 to $50,000. Grand Rapids—The Windsor Up- holstering Co. has increased its cap- ital stock from $16,000 to $50,000. Grand Rapids—The Kersten Com- position Products Co., Inc., has in- creased its capital stock from $2,000 to $10,000. Reading—The Acme Chair Com- pany’s plant will be rebuilt, the resi- dents of Reading having subscribed most of the $85,000 needed. Detroit—The Superior Spark Plug Co. has been incorporated with an authorized capital stock of $25,000, $15,000 of which has been subscribed and paid in in property. Cheboygan—The Cheboygan Tile & Brick Co. has been incorporated with an authorized capital stock of $75,000. Construction of a big plant will soon be commenced. Saginaw—The Saginaw Clay Prod- ucts Co. has been incorporated with an authorized capital stock of $30,000, of which amount $25,500 has been sub- scribed and $20,000 paid in in prop- erty. Ironwood—The Buss Creamery is nearing completion. The installation of the machinery has commenced and it is expected that the plant will be open for business the fore part of May. Owosso — The Owosso Canning Co., a subsidiary of the Michigan Canned Food Co., which will conduct seven plants in Michigan, has award- ed the contract for the erection of a warehouse here. Allegan—F. G. Hanson has pur- chased the Julius Cross property on Higinbotham hill and will establish thereon a saw mill. In addition to the mill, he will carry a full line of lum- ber, lath, shingles, etc. 3angor—The Bangor Canning Co. has merged its business into a stock company under the same style, with an authorized capital stock of $100,- 0000 common and $50,000 preferred, of which amount $75,000 has been sub- scribed and $50,000 paid in in prop- erty. Marquette—Simon Peterson and Oscar Anderson have formed a co- partnership under the style of the Superior Bakery and engaged in busi- ness at 111 South Third street. The products of the bakery will be han- died through retail stores in the city in addition to the retail business which will be conducted at the bak- ery. canara “ileal aa “tHe SO nanasranrnacanecsia Pe March 30, 1921 MICHIGAN TRADESMAN 1 of the situation with some shading of 54 _______ a. 6Sen prices in order to keep goods moving. 64 L oe 5.75 —f—— - as = Less activity is also reported in the 79 5.75 van A = = A / si sok vin sok sl lle as ote de Sue ac cos ln die ce de wel s Ss 8 : a oe ot a : ee x 7 4 4 Southern markets. While at a low RQ : oo 5.75 : range of prices, distributors are very 06 525 ' Le ol 5.2 Pluie Essential Features of the Grocery Staples. Sugar—The market is the same as it was a week ago. It is expected that the Emergency Tariff Bill will become effective somewhere around April and, of course, all sugar arriving after that date would be at least 6-10 of a cent per pound higher. All refiners are now selling granulated on an 8@8&%c basis. Demand is not as brisk as any one would think, in view of the market conditions. The indication is that the refiners will increase their price for refined only as they are obliged to because of the advance in raws. Tea—The market has put in a rath- er quiet week, without any special change in price or any very great de- mand. Quotations on everything are about the same as they were a week ago. Coffee—The market has taken an advance during the week, largely due to firmer conditions in Brazil. Pos- sibly all grades of Rio and Santos average 4c higher than last week. There is a lot of coffee in sight and trade are not very much interested in the higher prices. Milds are about unchanged. Canned Fruits—California packs are the weakest in the entire canned food market. Peaches have receded be- cause of limited buying. There is a limited movement into jobbing chan- nels but many distributors are still working on their own stocks and are not in the open market. Cheap apri- cots are firmer because the distressed lots at low prices are not so frequent- ly offered. The better grades remain dull. Canned Vegetables—Tomatoes are without change. Standard corn is firmer and has advanced to 75c fac- tory as the inside price, with some canners holding for 80c. The sale of 1921 peas is being pushed by brokers, but despite the firmer spot market on cheaper lots new pack have not sold well to date. While some brokers re- port sales, others say that futures are neglected at the opening prices, which have already been shaded a trifle. Some Michigan canners have even ac- cepted orders for straight fancy lots, while others still refuse to sell except in assortments with a certain percent- age of standards. Other vegetables were more or less quiet except aspara- gus, which shows the usual increase in spring demand for the light offer- ings available. Canned Fish—Quantity buying is entirely lacking, the outlet being of a jobbing nature fom the local and jobbing nature both from the local and from the interior trade. Maine sar- dines continue weak. While regular packs are maintained at quotations, navy and bankrupt stocks are offered at discounts, which disrupts the mar- ket. Maine canners expect to open their plants late this season as the outlook is uncertain since old packs are still dragging. California sardines are in similar demand. Ovals are of- fered at discounts but without an in- creased clearance. Imported sardines find their outlet in the way of small lot sales, as contract business is lack- ing. Salmon is also weak, and like sardines in nominal demand. Pinks are to be had from $1 up, with $1.10 the usual minimum. No buying of consequence is occurring. Red Alaska is not moving but it is generally held for the summer trade. Chums and medium red are neglected. Jobbing sales of blue fin and white meat tuna fish are of no consequence, the trade being in no mood to acquire large blocks. Dried Fruits—The one big feature of the dried fruit market is the prune situation, which fails to show improve- ment such as packers would like to welcome. In fact, as the season ad- vances it is becoming more of a buy- er’s market, with lower prices on Cal- ifornia and Oregon fruit and only a nominal jobbing demand. Weakness is the most pronounced feature at present. The exceptionally warm spring, with summer-like temperatures on several occasions, indicates that the cold storage period is at hand. Job- bers are very conservative buyers, as the advancing season and the steady decline in prices causes them to buy in a small way. The average jobber would rather acquire three 25-box lots than ome of 75. Both California and Oregon prunes are urged to sale and, with competition to get business, price cuting is common on all sizes. The demand for apricots is a tame affair, and while the spring demand has in- creased it is still limited. Fancy Blenheims are firm but common packs are dull. Peaches are moving more freely from jobber to retailer and from retailer to consumer, but not from packer to jobber. Interest in the lat- ter department of trading is as lax as it is in other lines. Pears are hardly salable at the moment. Raisins rule firm and moderately active in pack- ages and in boxes. Currants are firm- er because of the stronger tone in primary markets and because there is a better demand on spot, due to the favorable differential between raisins and currants. Figs and dates are in routine demand only. Corn Syrup—The influences of the season make for the quiet market. There are no special features to note. Molasses—Current wants of con- sumption which, are limited are sup- plied at prices within the quoted range. Rice—Weakness has been a feature conservative in their purchases. Cheese — The market is barely steady, there being a good supply on hand, with a fairly active demand. The receipts of new-made cheese are show- ing up well in quality for this time of year and meeting with fairly good sale upon arrival. Provisions—The market on lard re- mains steady and unchanged, with a supply and a somewhat light demand. The market on lard substitutes is still weak, and in ample supply to meet the present demand. The market on smoked meats is slightly firmer due, largely to a some- There , however, a good supply and we moderate what heavier Easter demand. is look for no change Salt Fish—The demand for mackerel is very dull. The consensus of opinion is that the Lenten trade has been dis- appointing, although there has been some business done. The indications are for a dull trade for some time. Prices are about unchanged, but are not unduly strong. a Review of the Produce Market. Apples—Sales are only fair on the following basis: Norther Spys 60 $6.00 Waltnan Sweets --...5. 1 4.50 Bakes 5.00 Russete 2 oo 4.50 Mematnans 208 5.00 3agas—Canadian $1.50 per 100 Ib. sack. Bananas—9c per lb. Beets—$1 per bu. Butter—The market is no_ higher, but is much firmer, due to extremely light receipts of strictly fancy cream- ery. There has been a very-active de- mand for this grade of goods and re- ceipts have been cleaned up daily. We look for continued firm market until we have a larger supply of fancy fresh creamery butter. At the pres- ent writing there is a good active de- mand. Local jobbers hold extra creamery at 43c and firsts at 40c. Prints 46c per lb. Jobbers pay 18c for packing stock, but the market’is weak, Cabbage—75c per bu. and $2 per bbl. Carrots—$1 per bu. Florida, $3.50 per Cauliflower — ; crate. Celery—Florida, $3.50@4 per crate of 4, 5, and 6 stalks; Jumbo bunches, 85c; Large Jumbo, $1. Cocoanuts—$1.10 per doz. or $9 per sack of 100. Cucumbers—$3.50 per doz. for Ih- nois hot a Eggs—The quality is fancy and the demand considerably heavier than it has been for some time past. There should be good active trading on this present basis. The receipts are slight- ly above normal for this time of year. Local jobbers pay 2lc this week for fresh, including cases, f. 0. b. shipping point. There are no indications of higher prices. Grape Fruit—Fancy Florida stock is now sold on the following basis: 0 $4.00 ay ee es 4.75 Green Onions Shalotts $1.25 per doz. Lemons—Extra Fanev California sell as follows: J00 size, pér box .... aa 270 size, per box ae 329 240 size, per box : nana 4.75 Faney Californias sell as foltn ws: 300 size, per box RS ta i ee $4.75 240 size, per box ___. 42, 429 240 size, per box 0 ae Lettuce—18c per Ib. for leaf; Ice- berg $475 per crate. Onions—Spanish, $2.50 per crate of 72s or 50s; home grown in 100 Ib. sacks, $1 for either yellow or red. nion Sets—$1.50 per bu. for white; $1.35 per bu. for red or yellow. Oranges—Fanecy California Navels now sell as follows: Zo $6.00 150 : 20 176 on i. 425 200 _ _ 475 216 i ne . 430 252 a . 425 288 : : 1 4245 a LC seo Parsle ley—60c per doz. bunches. Parsnips—$1 per bu. Peppers— Green from Florida, $1 per small basket. Potatoes—Home grown, 40@50c per bu. The market is weak. Radishes—Hot house, large es $1.10 per doz. Spinach grown. bunch- $1.85 per bu. for Southern Strawberries—$4,50@5 per 244 at. crate of Louisiana. Sweet Potatoes—lIllinois kiln dried, commands $3 per 50 Ib. hamper. Tomatoes lb. basket. Purnips—$1.25 per bu. 22> What looks like another question- able scheme has been brought to the California, $1.60 per 6 attention of the Tradesman by a Marion merchant, who sends us some literature purporting to be put out by the Continental Service Co., in Chicago. The name of the company does not appear in any of the mer- cantile agency books and its literature does not give any street number, giv- belief that the fictitious. The ing ground for the whole thing may be representative of the company in this territory is Henry K. Boer, who was formerly engaged in the grocery busi- ness at Hamilton and who is now lo- cated at 41] Grand Rapids. Mr. Boer has been anxious Eastern avenue, to resume the retail business and, pending the securing of a good loca- tion, is evidently identifying himself with the Continental Service Co., which offers to sell goods at, appar- ently, very attractivev prices on pay- ment of $2 a year for a service cou- pon. Among the things it offers to do is to sell 100 pound sack of gran- ulated sugar for $5.35. Of course, no mercantile establishment can sell goods on this basis and live and anyone who gives up $2 in the ex- pectation that he is going to get sugar on that basis is quite likely to have a bump coming. i en enttoainneeinie BETTER SALESMANSHIP. Present Need of More Skill and Ex- perience. Written for the Tradesman. In the article just previous to this, some space was given to considering personal salesmanship in its less pleas- ing and less efficient developments. Now let us take it at its best estate, where properly it should rank as one of the fine arts. Think for a moment of the traits and qualifications that the expert salesperson must possess. As was brought out in a former article, he or she must understand human nature, must have a knowledge of the thoughts and the emotions of the hu- man soul, that is little short of pro- found. He must be familiar with the great dominant characteristics that belong to all human creatures alike. He must know too the classes into which human beings naturally divide themselves, and the earmarks of each class. He must have the discrimina- tion that can tell surely just what sort of person is each one with whom he comes in contact. He must pos- sess quick perception and be a ready discerner of moods. Moreover, he must be blessed with an unfailing memory for faces, names, personal peculiarities, preferences, prejudices, and family and individual histories. All this weight of knowledge must be carried lightly. A gift of small talk, a pleasant way of conversing about little everyday happenings, and a sense of humor are most useful, while a genial, agreeable disposition, a warm magnetic personality, and a genuine liking for humankind are in- dispensable. A good salesman must have force of character, a certain nicely veiled aggressiveness, and a proper confidence in himself, this last never being allowed to expand into disagreeable self-esteem. Further, he must possess the concentration that can hold to the matter in hand and will enable him to close a sale instead of letting it slip through his fingers. He must have decision with which to supply the customer who can not make up her own mind; but must not lack willingness to subordinate his own opinion when his customer is of the kind that is positive and set in her ways. To the qualifications that have just been mentioned there should be added good taste in dress and a regard for the amenities of life; the faculty of looking at things from the customer’s point of view; the candor that begets confidence, the honesty that makes for a square deal for both patron and employer, the foresight and loyalty that give heed to the reputation of the store. When you think of the ex- emplification of all these and of more than all these in well balanced and harmonious combination, you have some idea of what it is to be a really expert salesman. To call salesmanship at its best a fine art is not an extrava- gance of language. Good buying, skillful display and arrangement, at- tractive and convincing advertising, each in its place is so essential that it would be unfair to class any other part of the work of a store as of greater importance. But every one who appreciates it for what it is, un- hesitatingly gives to personal sales- ieee ent eed RISE Ce ae ee ae eee ee MICHIGAN TRADESMAN manship in its excellence at least an equal rank. A store manager should himself hold a high ideal of salesmanship, and should be able to imbue those under him with this high ideal and with a liking and enthusiasm for the work of selling goods. He must inspire. He must take the kind of beginners who, if left to themselves, would fall into the vending-machine class, and arouse in them some degree of purpose and ambition. They may never become experts, but he should aim to waken them to the best of which they are capable. While he must inspire these, there are others whom he must curb. For it is seldom you find a human being with enough of any given virtue, who does not have it in excess. Beginners Making an effort to urge more goods upon the customer who already is buying all from the store that she well can buy. A loyal customer natur- ally resents this. When credit is given, inducing credit customers to buy beyond their ability to pay promptly and easily. Being foolishly officious. Trying to induce a customer who knows her own mind to take what he prefers in- stead of what she prefers. Thrusting his presence and atten- tions when wholly unnecessary, upon the customer who prefers to make her selections by herself. Showing temper or even the least unpleasant feeling, when a customer decided against an article she has been considering. This is a bad blunder, for it is likely to make her avoid the Consider the following figures: Italy 000,000 loaned to the Allies. Italy France Italy France Italy THE ALLIED DEBT CANCELLATION QUESTION. Should the debts of the Allies to the United States be cancelled? What the War Cost In Money. Pueignd 90 Pramce es $39,827 ,824,940 1 24,312,782.800 ee 12,413,998,000 Belgium and other Allies .-.- 11 Lnited States _ a 22,625,252,843 The $22,625,252,843 expended by the United States includes $10,000,- What the War Cost In Lives. Paging Prance 2) Be 1,654,550 ee 1,180,660 Below ioited States 2 Following are estimated figures if the United States had entered the war at the beginning, as every man who believes in the integrity of contracts believes the United States should have done: Cost In Money. Becignd 2 Je $30,000,000,000 ae 20,000,000,000 bo 10,000,000,000 Belgium and other Allies __..___- linitea States .2 8 DO ces ee 30,000,000,000 Cost In Lives. Bpeiagd 2 500,000 to 1,000,000 2 1,000,000 Below (220 Viniwted States ..- 2 eo 60000 to 1,000,000 Is $10,000,000,000 too much for the American lives that were saved? Will the cancellatioa of this debt aid us in a return to normalcy? 3,963,867,914 839,904 272,000 109,704 3,000,000,000 500,000 100,000 of the sort who really exert them- selves to make sales, are likely to have a superabundance of energy, manifest- ing in ways that are crude and even absurd, ways that repel customers and defeat the very end desired. No man- ager can afford to chill enthusiasm or crush initiative in his employes. Rather is it his task to set these in- valuable forces to running quietly in channels for the most part unseen. He must educate those in his charge who by nature may be too assertive, too noisy, too obviously anxious to do business, in the fine self-restraint that is an integral part of the best and highest salesmanship. The overzealous young salesperson is likely to make such mistakes as the following: Talking too loud or in a harsh or high-pitched or strident tone of voice. Talking too much. Failing to dis- tinguish between the customer who would like a little sociability and the one who is pressed for time and wants to make her purchase and be gone as soon as possible. place in the future. Keeping people coming is one of the aims never to be lost sight of. When the store does not carry the thing the customer desires, over- ruling her judgment and inducing her to buy something she does not want and which will not be satisfactory to her in use. It can not be too strongly impressed upon all beginners in store salesmanship that the good will of a customer is worth far more than any single sale, and that a business can not be built up on the dissatisfaction of its patrons. Another common mistake is trying to make a sale when the sale virtually has been made already, the customer merely desiring to repeat on a prev-. ious purchase. In general, the very energetic beginner is likely to err by putting on too big a head of steam for the thing to be done. It doesn’t require as great an effort to dispose of an ordinary dishpan as to make sale of a good rug or of an expensive piano. That peerless piece of advice for March 30, 1921 actors, “Hamlet’s Instructions to His Players,’ might well be paraphrased for the study of ambitious salespeo- ple. “Overstep not the modesty of nature,” is a golden mine of wisdom. Emphasis is here placed on the need of a certain degree of self-repression, because the earnest young salesper- son often falls down simply by over- doing matters. Perhaps one reason why shoppers do not make for more frequent pro- tests against salespeople of the vend- ing-machine type is because even they with all their inefficiency, are less ob- noxious to persons of fine sensibilities than are those who are rudely aggres- sive and strenuous. While this is wholly true, let not the beginner who has zeal and energy despair. Only let him or her set the high aim of be- coming an artist, not a bungler. Ella M. Rogers. ——_»-+ California Tuna Pack To Be Doubled. Southern California fish canneries will be able to pack tuna nine months out of the year instead of the usual three months, according to plans of the John E. Heston Company of Long Beach, state advices from Los Angeles. The pack for this coming season will be increased by 9,000 tons of yellow fin tuna, over 15,000 tons packed last year. The additional sup- ply will come from waters off the coast of Lower California at Cape San Lucas, the Southernmost end of the peninsula. The company recent- ly organized and backed by Long Beach business men, is outfitting a re- frigeration ship to sail for Cape San Lucas, where large catches of tuna will be frozen preparatory for ship- ment by tender boats to the canneries of San Pedro, Long Beach and San Diego. Definite arrangements already have been effected with the Van Camp’s Sea Foods Company, International Packing Corporation, both of San Pedro, the Halfhill Tuna Packing Company of Long Beach, and the Italian Fish Company of Vernon, for almost the entire capacity of the re- frigeration plant. The remainder of the output will be supplied to the other fish packers indiscriminately. To bring the price of canned tuna, now selling at 40 cents per can, down to the pre-war level of 25 cents per can for the one-pound size, is the im- mediate object of the company. In- creased production and the lowering of the price of fish in the round to the canner is expected to make this pos- sible. ——_+>-~____- You can be known as the most ac- comodating merchant in town if you try, and you could scarcely have a more profitable reputation. COLEMAN ®rand) Terpeneless LEMON and Pure High Grade VANILLA EXTRACTS Made only by FOOTE & JENKS Jackson, Mich. TE ct 4-—— = enn ae = CERIO CEM RABNP Peon since espe oe oe ee + Ree: ippearedaronateatisr sores SIH ix March 30, 1921 Saginaw Council Now Largest in Michigan. Saginaw, March 29—The Ladies Auxiliary of Saginaw Council, No. 43, held the annual meeting and election of officers at the home of Mrs. All- bright, 212 Webster street, March 17. The result of the election was as fol- lows: President—Mrs. Thos. Watson. Vice-President—Mrs. Otto Kessel. Secretary—Mrs. Harry Zerwis. Treasurer—Mrs. Ed. Knoop. Executive Committee — Mrs. Dan MacArthur, Mrs. Geo. Zuckermandel, Mrs. Jos. Rabe, Mrs. Chas. Phillips. The Ladies Auxiliary are to be con- gratulated on their excellent choice of officers. Mrs. Watson as President assures the Auxiliary of a splendid ad- ministration and a further increase in membership and continued success for the organization can be looked for. Mrs. Kessel will make an able assist- ant to the President. The secretarial duties will be splendidly executed by Mrs. Zerwis, while the funds will be most ably accounted for by Mrs. Knoop. The personnel of the execu- tive committee shows equal discrim- ination. Saginaw Council can surely feel proud of its Ladies Auxiliary. We do not know of another auxiliary that manifests more loyalty or ability. We have always found them ready to do more than their share in assisting to make No. 43 what it is to-day. During the past year, under the leadership of Mrs. A. LeFevre, the Ladies Auxiliary has made progress. Mrs. LeFevre and her corps of officers gave untiringly of their time and effort to make a banner year and the results have been very gratify- ing. Mrs. LeFevre was hostess at a din- ner given at her home on March 10 to the retiring officers and committee members. As a token of esteem, her guests presented Mrs. LeFevre with a beautiful bar pin. Saginaw Council wishs to extend to the Ladies Auxiliary their sincere greetings and our most earnest co- operation for the coming year and our deep appreciation for the many favors extended to us in the past. The March 19 meeting of Saginaw Council will share with the October 17, 1920, meeting as an epochal and history making event. On October 17 we initiated a record class of 107 members and on March 19 Saginaw Council became the largest council in Michigan, with a total membership of 726. This is a gain of 250 members for the year just closed and represents over 40 per cent. of the increase in the Grand Jurisdiction. This record also wrests from Cadillac Council of De- troit the position of the largest coun- cil they so long held. This wonderful record was given its impetus by having our own Herb. Ranney holding the position of Grand Counselor and instigated by the bril- liant leadership of Senior Counselor H. L. Rutherford and the assistance “of team captains, M. S. Brown and B. N. Mercer and the loyal co-operation of every officer and counselor demon- strates the possibilities of a council acting in unity. After the initiation of candidates the council proceeded with the an- nual election of officers, the results being as follows: Past Counselor—H. L. Rutherford. Senior Counselor—O. M. Leidlein. Junior Counselor—A. E. Dorman. Conductor—Albert Munger. Page—C. M. Smith. Sentinel—_Wm. Choate. Secretary and Treasurer—G. A. Pitts. Members of the Executive Commit- tee for the expired terms—Roy Stone and Ed. Knoop. E. Blank, retiring from the Execu- tive Committee, was elected a Past Counselor, as was G. A. Pitts, who has served three years as Secretary. The new officers immediately as- sumed their duties, expressing their appreciation for the honors conferred upon them and pledging their re- great MICHIGAN TRADESMAN newed efforts toward maintaining the success and the position of Saginaw Council. MS. Brown presented HH. T., Rutherford and E. Blank with the jewel of their office and the Council instructed our modest secretary to procure a similar token for himself. Frank Brown very ably expressed the sentiment and appreciation of the Council to both these splendid offi- cers for their efficient admin‘stration of their respective offices. To Wm. Choate and Roy Stone, the two new members of the officers corps the Council extend their best wishes for success and thanks for their efforts in the past. After supper, the Council was again called to order by Grand Counselor H. D. Ranney, the ladies also being present. Mr. Ranney appointed Fred Phillips as Conductor and then with appropriate remarks installed the newly elected officers. This work being completed, all pres- ent indulged im a card party. Both 500 and pedro were played. . With every counselor and every of- ficer doing his duty as was done dur- ing the last year, this Council should continue to rank as the foremost in Michigan. The only reason that Sag- inaw Council is not the largest in the United States is lack of territory. L. M. Steward, who was with us a few moments on election night, has been operated on and is in a very critical condition. We sincerely hope that Mr. Steward may soon be out of danger and permanently regain his health. Mrs. Trott, wite of Sam Trott, 1s also confined to the hospital, but is getting along very nicely. Ed. Gregg, whose life has been despaired of as a result of a severe attack of pneumonia, now has an even chance for recovery. G. S. Garber’s father has undergone an operation, but is improving as well as can be expected. Saginaw Council extends to these brothers their wishes for a speedy re- covery. O. M. Leidlein. —__» - Why a Local Department Store Runs Behind. Grand Rapids, March 28—You had an item in the Tradesman a week ago to the effect that one of the 5 and 10 cent stores here was running behind at the rate of $100 per day. Do you know why this is so? If not, I will tell you. The management of the store in question published broadcast that the work of preparing the building for oc- cupancy was being done altogether by union labor, which everyone familiar with the situation knew would force the cost of installation up to twice what the work was worth. As a re- sult, it has been found impossible to get the people into that store to trade. Even the wives of the men who were employed there refuse to darken the threshold of the establishment. It is a matter of common knowledge that union men never purchase union made cigars unless they think they are be- ing watched by some walking dele- gate or business agent. The same is true of the wives of union men. Ex- perience has taught them that ar- ticles produced by so-called union la- bor are both inferior in quality and higher in price than goods produced by honest free labor. The best way to kill a business is to advertise that it employs union men exclusively. Frank Stowell. —_——_~+-~< Let Me Be a Little Kinder. Let me be a little kinder, Let me be a little blinder To the faults of those about me, Let me praise a little more; Let me be, when I am weary, Just a little bit more cheery, Let me serve a little better Those that I am striving for. Let me be a little braver When temptation bids me waver, Let me strive a little harder To be all that I should be; Let me be a little meeker With the brother that is weaker, Let me think more of my neighbor And a little less of me. | MMT 27} Lc A We Hate to Say, UN SATS Sikes “We Told You So,’ But— Wanted merchandise in dry goods is SCarce. Merchants and buyers complain that they cannot get what they want for immediate delivery. Factories and mills have no stock and cannot turn out mer- chandise fast enough to meet the current demand. This is merely the result of long curtailment of production and suspension of buying and even when merchandise has been made and bought, railroad deliveries are very slow. We have believed for some time that this would be the situation and we prepared for it, with the result that we now have in stock or in transit well as- sorted lines of wanted Spring merchan- dise. We have believed that the whole- saler who can take care of his trade under such conditions, will merit and receive greater favors from the trade in the future. Our salesmen are carrying a complete line of samples and we would suggest that you watch for them. If you need merchandise in a hurry send us your MAIL ORDER or TELE- PHONE or TELEGRAPH us at our ex- pense. Remember that EVERY TUESDAY is CITY DAY when we will have REAL BARGAINS in EVERY DEPARTMENT. We suggest that you visit us often, not only to look over our merchandise, but to learn more about conditions and how retailers are meeting them. The retailer who con- stantly works with his wholesaler during these times is bound to profit thereby. If you want merchandise help, try our DRY GOODS SERVICE. It only costs $2 per month and a month’s trial will tell you whether or not it will benefit you to the extent that we think it will. Grand Rapids Dry Goods Co. GRAND RAPIDS, MICH. Excluslvely Wholesale No Retail Connections Sy (MIURA LTT Pa TTS TESTS LUTTE UT TT past MAA TY°y, TMM j L UAT SN a ni MICHIGAN TRADESMAN March 30, 1921 SINN FEIN AGITATION. “Citizens, by birth or choice, of a common country, that country has a right to concentrate your affections.” The zeal with which some of our people are working for an independ- ent Irish republic shows a total dis- This Sinn Fein agitation causes us to neg- regard of this wise injunction. lect our own problems, on the solu- tion of which our safety depends, while we bother our brains with for- eign affairs, which ought to be to us of secondary consideration. Our own domestic troubles are portentous The welfare of our own people and of all our descendants depends on the wise solution of the problems that con- front us. This is no time for a true American to devote his efforts and his money to fixing up things across the Atlantic when he ought to be devoting all his energies to putting our own household to rights. It was well enough, perhaps, in Revolution- ary times, before we had become a Nation, for Commodore Barry to de- scribe himself as “half Yankee, half higher He who is not more Irishman.’ We demand a standard to-day. than 50 per cent. American is not worthy to be classed as an American citizen. The same wise counselor gives us some further pertinent advice. He tells us that hatred for any particular nation should be excluded from our minds—that such hatred is sufficient to lead us astray from our duty and our interest. In all the speeches and writings of these Sinn Fein agitators there is not a trace of Americanism. There is not an argument to show that an in- dependent Ireland would be of the slightest advantage to our own peo- ple. There is hardly a trace of any love for Ireland. Not an argument to show that the Irish people would be more contented and prosperous as a separate republic than if they adopt Home Rule bill, by themselves the present which they can with as much liberty and as little re- striction as the people of the State of New York. It might be difficult for these agitators to show that the Irish more than half the population of New York City—would be better off as a republic, burdened with maintaining its own navies, forts and armies, than under a Dominion Government like Canada govern small population—not much But this is exactly the ques- tion to which these agitators should address their arguments, They should show us, at least, that an Irish re- public is the best thing for the Irish people, if they want our help and money to establish an Irish republic. Such a question demands clear, cold reason, does not appeal to the emo- tions and does not lend itself to the kind of eloquence in which these agi- tators delight. their speeches, these Sinn writings and Fein agitators are mainly actuated by hatred of Eng- Judged by land and they seek to inspire us with the same They dwell at length on the wrongs of the Irish and the evil things done by English- men in other parts of the world. They do not forget to remind us that more hatred. than a century ago England impress- ed American seamen and her soldiers burned the public buildings at Wash- ington. They shake the “bloody shirt” before us to make us see red so as to becloud our vision as to what is our true duty and interest. If the Irish settle down contented and prosperous under the Home Rule bill, these agitators would not be They want an independent should happy. Ireland, not because it would be bet- ter for the Irish, but worse for the English. That it is not so much love for Ireland, but hatred of England, which is at the bottom of this agita- tion may be known from the fact that our pro-Germanites have become ardent Sinn Feiners. They do not pray for the welfare of Ireland, but “God smite England.” REGULATING THE RAILROADS. The formation %»f the Interstate Commerce Commission was the be- ginning of a long line of superorgan- izatiors and regulatory measures that have almost abrogated that strong in- dividual management so essential to real efficiency and progress. It is doubtless better to tolerate some ex- cesses and usurpations on the part than to measures cf individual management enact hastily restrictive that serve not only to invivte dis- trust and suspicion, but an insidious undermining of that authority so es- sential to establish and promote ef- ficient service. We will not deny the necessity for general enactments by Congress of measures applicable alike to all Com- engaged in interstate business, but we cannot permit these enactments in any manner to infringe, mon. carriers circumscribe or limit the functions of management. This every superorgan- ization will do, regardless of the most pronounced well-meaning intentions. Every business man who may have had the management of a _ business must look upon the heads of the rail- roads with real compassion. It is a sorry spectacle to witness the limita- tions in rates imposed by the Inter- state Commerce Commission, with Congress at the behest of a weak and vacillating President enacting pacific measures in the interest of a venal and unscrupulous class of union slovens and shirkers, thereby adding an al- ready abnormal liability, jeopardizing credit and inviting bankruptcy. The superorganization known as the United tates Railroad Labor Board is another link of this quite endless chain of regulatory governing bodies. While Congress clearly anticipated the necessity for this transportation act, it is a deplorable fact that previvous class legislation is almost entirely to blame for such a measure. It must be evident to the most casual observ- er that this court will afford agitators and irresponsible labor leaders not only an opportunity to display their vanity, but to impose upon the time of men whose energies should not be contro- dissipated in unreasonable versies. Men intrusted with the management of our railroads should not be sub- penaed for discussions with irrespon- The stockholders resent sible men. this invasion of the time frittered away at their behest. These labor leaders have no regard whatever for relevancy; they appear before this board with the most absurd charges. These leaders hope to thrive by sow- When they, by act or word, directly or in- ing the seeds of discontent. directly attempt to impress upon the minds of their chents that the railroad management has purposely and de- signedly brought about the present abridgement of business they know that nothing can be further from the truth. It is deplorable that men will so blindly follow such unscrupulous lead- ers. Not only railroads but the gen- eral public as well realize that the “national agreement” now under dis- Railroad Labor Board should be abrogated, and with- The stockholders demand individual management be restored to power and that sound principles be enurciated and carried out vigorously, to the end that efficient, satisfactory and uninterrupted shall be provided the public and a reasonable return on the capital invested. We cussion before the out delay. service must resolutely resist any and every invasion of the rightful functions of management. None but individual management can promul- individual gate and put in force rules sufficiently flexible for successful operation of a railroad. No management can be successful if it shall be required to have its rules and regulations meet the approval of men of inferior intellect, knowledge and experience. CO-OPERATIVE FAILURES. The editor of the Grocery World bewails the fact that nothing has been vritten about co-operative enterprises in America, occasional magazine or trade paper article, most vexcept an of which have missed the point of paramount importance, which is that these things are important chiefly as outgrowths of the co-operative idea, that in the end is sure to eliminate all barnacle growths on business and solve all of its competitive problems.” His direct reference had to do with co-operative grocery stores, presum- ably of the general pattern of the famous Rochdale system of England, a very common recourse of reformers such as the one who wrote the editor in question and inspired the comment. 3ut the fact is that a great deal has been written about it; far too much of it based on misapprehensions and a failure to understand that the British co-operative systems and the Ameri- can living conditions are not wholly harmonious. As a matter of fact, most of the co- operative experiments in this country have not met with such success as to enthuse anyone to discuss them, es- pecially the reformers who prefer to chronicle only successes. And such experiments as have been tried have not as yet proved their ability to “solve all the competitive problems” by any means. There are two controlling reasons why the British co-operative system has not thrived here. The first is that its success in England has been be- cause of social quite as much as eco- nomic reasons. England is a far more homogeneous nation than America, its people in given communities lacking the variety of social, intellectual and traditional characteristics that prevail here. America has always demanded a different kind of merchandising from that which prevails in an English fac- tory town and there is too much of the spirit of “letting George do it” here to “doing it yourselt,” which underlies much of the success of the British co-operative system. make possible But a broader suggestion lies in the fact, which so few realize, that the present type of grocer is really a more striking example of the co-operation than that which exists in England; even if he is not frankly called such. It is by no means proved that all the service which the grocer performs for his customer could be done any cheap- er, it as cheaply, “by” the customers as it is now done “for” them. A given function, done by a hundred customers if reckoned out in actual aggregate cost, would probably cost a great deal more than if an experienced grocer, with equipment and trained clerks, did it and charged a pra rata expense to each customer, which is substantially what he does when he adds ‘over- head” to his price. The common flaw in the logic of ob- servers and writers on “co-operative movements” lies in their refusal to study merchandising, especially gro- cery merchandising, from a functional standpoint. If certain things must b done the only way to save the cost is either to do it for one’s self or find a better way to do it than that now employed. Calling it “a co-operative movement” does not change the econ- omic fact. The very evidence that the prevailing type of retail grocer and wholesale grocer have prevailed down to the present is their own best proof of economic efficiency, when measured by the yardstick of American living habits and customs. CANNED GOODS SITUATION. Holy Week left a rather bad record in the canned food line because of the disappointingly small volume of busi- ness done on spot and for factory shipment. The market was downright ‘dull in all departments, the only sales slips being those for small lots to take care of current consumption. In this respect it was a continuation of the previous week, both as to spot and as to future trading. The jobbing trade is buying daily but in a small way and price considerations loom big as a barometer in swaying the buyer. Cheap, serviceable lots of 50, 100 or 200 cases on spot are preferred to car- lots at a lower rate at the factory. There is a noticeable neglect of the fancy packs as the demand is wholly to supply the whim of the consumer who is a close buyer. Future sales can be said to have made no progress. The buyer thinks that what prices have been named may be shaded and he is not signing up contracts even for his actual future needs. One trouble with the country is that it has too many people in it who would rather be a $1 an hour man out of a job than a 50 cent an hour man on a payroll. March 30, 1921 DO YOU BUY FOR A YEAR OR A MONTH? _Many merchants feel that they are serving the best interests of their business when they take advantage of “special deals” whereby they can lay in a year’s supply of stock at a material discount off the regular price, losing sight. ot the fact that every week that the merchandise remains in stock it increases in cost, due to the additional overhead which it incurs. Just how much this amounts to is apparent from a glance at the following table, based on the average grocer’s overhead of 1624 per cent for goods sold within thirty days. To apply this table to other busi- nesses, merely substitute the average expense figure in place of the “first month’s expense” and add 3 per cent. per month from that point on: yo May capetse per cent. First month expense 2:60 Ss 16.66 per cent. mecOud M20nth expense 19.66 per cent. Ae MOnth expense 8G per cent. Pourh mouth exnence ...... 25.66 per cent. Fe Miovith expence per cent. maeeo Miogth €zpense _.... CE 31.66 per cent. Seventh month expense ___.___________ 34.66 per cent. Pigece month Gapense 37.66 per cent. Nit month expense 0 40.66 per cent. Wenth month expense 0) 43.66 per cent. Eleventh month expense _...__.. 45.66 per cent. we years exeense 48.66 per cent. In other words, the average expense of an article of which a supply is bought for a year at a time is 31.66 per cent! MICHIGAN TRADESMAN gener ‘The Pioneer of the Automobile Insurance Companies of Michigan is the Citizens’ Mutual of Howell This company has a membership of over 50,000, the result of six years consistent growth, based on sound business and insurance sense. It has lived and is living up to its original slogan, “Auto Insurance at Cost Plus Safety.” Its officers are men with a state- wide reputation for business honesty and sagacity and their advent into the insurance field has saved millions of dollars in premiums to the automobile owners of the state. Since organization, the company has paid losses and claims amounting to over $700,000.00 and has always maintained a cash reserve large enough to pay every claim on the day of its adjustment._. Its adver- tised assets are CASH, REAL ESTATE and OFFICE EQUIP. MENT, listed on March 27th as follows: eo e.....ULLULULULL $ 50,068.95 2s ....LULULULULULU!ULUL 26,488.17 Cire Hide. and Gite... t—“‘—SSSCC 27,633.44 Office Furniture and Equipment ______ $3,354.97 Total $117,525.53 The company occupies its own office building on the best corner of the main thoroughfare of the prettiest and most progressive small city in central Michigan. The building is new and modern and the office equipment is up-to-date, representing a large additional asset beyond the actual cost. 7 In addition to the officers, the home staff numbers 20 trained exe- cutives and assistants. Thirty-two among the leading attorneys of the state comprise the legal department. There are three adjusters in the field and resident adjusters in practically every city and lar e town in Michigan. i q 8 The company is fully and adequately equipped for service and is dedicated to the principle of A SQUARE DEAL. Citizens’ Mutual Auto Insurance Co. HOME OFFICE, HOWELL, MICHIGAN There is an agent in your town. America’s Creed LLL ddddddiddddddddlidiilsa AM AMERICA AND THIS IS MY CREED. I am a builder, and | build within and without. | create. I improve. I do not destroy. ! toil and produce that my people may grow in happiness. Because of the faith I have in my people | spend of my strength for them; they have unswerving faith in my vision, my honor, my plighted word. They have laid my foundations upon honor and my strength they have fashioned with hard work, with loyalty and good fellowship. They are of me and for me. My people accumulate in wealth, in virtue, in modesty, in results. My children blossom in wisdom and goodness. My men and women of the pen, in finance, in the church, of our halls of learning, the bench, the bar, in the field, in the factory, on the water at the mountainside—their prowess is supreme. The unholy shadow of war brought forth the power of my mighty arm. I gave unspar- ingly of my sons and my resources. With peace my children reckon the cost. They yield to none in honor, in sacrifice, in glory. My faith in mankind remains unshaken. Into the channels of the earth pass forth my charity, money, commerce, plans, in a mission and with a message, firm in the security of men’s confidence in one another. The peace has unnerved the weak, the uncer- tain, the unstable, the restless the discon- tented, the wanderers, and the unsettled. The strong remain unmoved. | stand upright and unafraid. | am ready. My task is not com- plete. My fellows of the world need my help. lam consecrated to their future as to the future of my people. For | am America—the peaceful, the prosper- ous, the free; ‘‘a Nation that hath founda- tions,” whose cornerstone is belief in the fu- ture, faith in mankind; whose soul goes forth to all the worthy peoples— lam America and this is my creed. Joseph Hartigan. 10 MICHIGAN TRADESMAN March 30, 1921 Western manufacturing circles that portion of the day. For evening NSS AA an attempt will be made to design a lighter models, with Louis heels, per- S HAE SS Zig 1 shoe for fall which is neither a high haps, and turn soles will be in de- e 2 oe . . * 7 . . a = = xO. nor low shoe, and which will incor- mand. Sport oxfords will work in ‘Ss rr © "Tl wal = ri = Sida PA aN ‘yy ep vt 3 34), I) VJ Jdse rs LYM setull ypu ty iL " di 4 K aj Michigan Retail Shoe Dealers’ Associa- ti on. President—J. E. Wilson; Detroit. Vice-Presidents — Harry "Woodworth, Lansing; James H. Fox, Grand Rapids; Charles Webber, Kalamazoo; A. E. Kel- logg, Traverse City. Secretary-Treasurer—C. J. Paige, Sag- inaw. The Style Situation in Women’s Shoes in the West. The retail shoe dealer is not think- ing as far in advance on styles as he did several years ago, and for a very He wants to be reason- ably sure that his orders are pretty good reason. nearly right in style, so as to cut down speculation to the minimum. But —and this 1s quite serious—the trouble is that merchants this season delayed too long in placing their orders for Easter and as a result are losing sales because they do not possess the wanted styles. Even now, novelty factories are sold until April 15 and May Ist, and it will be along toward the middle of the season when many shoes merchants will receive the which they could have had at the be- ginning of the season if the orders had been placed at the proper time. Under the circumstances few travelers selling women’s novelty footwear will attempt to interest the merchant in shoes for fall delivery. Some orders for staples will be solicited, but even in these the merchant is fighting shy. Most of the salesmen are going out for business on samples expressly made t fit in with the unusual style ditions of the day— | and trade con shoes for delivery during midsummer and early fall. In considering the various colors for the several months ahead, gray suede shoes are likely to be neglected y the time warm weather arrives. They have had an unusual run, and are still in big demand in some sec- tions of the country, but suede is not a warm weather leather. However, rray will be popular in the new kid slippers which are being put out in trap effects and in combinations. The ghter pastel shades of gray kid ought to be exceedingly good for warm weather selling. A gradual changing toward sand color shades is noted. and the same is true in regard to dresses and suits, so that sand color, or putty shades, in kid ought to be good throughout the late spring and early summer. In sport oxfords various combina- tions are being shown, such as white nd black, white and brown, green, ed, or purple with white, in fact, the :nge of colors is practically unlimit- ed. There seems to be a shying away from the darker Havana browns, and in their place have come the lighter shades- of nut brown, hazel brown, tan and sand color. Sand color ox fords ought to be good for early fall, considering the fact that the darker women’s clothes will be worn at that time. Kid will occupy the center of the stage as far as leathers are concerned during the entire warm season. Suedes and bucks will be relegated to the rear temporarily, to be taken up later as approaches, Light weight calf skins are also coming to the front shades in cooler weather rapidly, and many new models in the lighter shades of tan and brown calf are going out to the trade in sample trays at this time. Calf skin is used in strap effects as well as in walking oxfords, the new soft finish especially liked. While there has been some specula- being tion in white buck the belief is gen- eral that canvas will be more popular than buck in sport oxfords. Patent leather is coming. strong, and should be extremely popular for evening wear throughout the summer and early fall. In many new samples patent leather is used for the vamps, while the quarters are of light colored kid, or darker shades of satin. Most women like satin shoes. They have been popular for a long time, and makers believe they will continue so. Manufacturers are succeeding in making satin into a fairly serviceable shoe, and merchants say customers are well satisfied with the recent offer- ings. Most merchants have made prepara- tions for taking care of a substantial trade in white shoes during the sum- mer months. Recognizing the fact that sport oxfords are going to play an important part in the style pro- gram during the season directly ahead, it does not take much figuring to ar- rive at the conclusion that white shoes White canvas, duck, and linen will be popu- will be immensely popular. lar fabrics. Straps are good, and are expected to continue good for two or three months at least, and manufacturers are gambling on them to corral the major portion of trade favoritism. Several lines show attempts at low- ering the straps and quarter heights, that 1s, the strap is considerably low- er at the base ot the instep, rather than across it. These low strap models are in the minority, however, as wit- ness the fact that in nearly 90 per cent. of the lines the effort is toward raising the straps rather than having them fastened lower. It is generally agreed that when the strap comes well up on the instep the foot looks small- er, and the ankle more sightly. It would be impossible to describe in detail the various strap innovations in use. While the variety was never greater, it is generally agreed that two straps is the limit in number, and that they should not be more than one-half inch in width. It is hinted in porate considerable of the strap idea. One manufacturer says he is working on a shoe for fall which is six inches in height, but entirely different from the anklet patterns. According to his description the shoe will have a two- inch collar top fastened on the side with an ornament, the lower part be- ing fastened by means of straps pass- ing over the instep. He believes such a model would work out nicely with skirts eight inches from the ground. There is no question but sport ox- fords will have a healthy inning be- ginning soon after Easter, and con- tinuing through the summer. They will be worn throughout the major nicely with the style program in wo- men’s clothes, and are shown in vari- ous combinations of black patent leather and white canvas, black calf and white canvas, red, green, brown, and purple calf and white canvas com- binations, these generally with mili- tary or walking heels ranging from 9/8 inches to 15/8 inches in height. In the new pastel shades of kid Shoe Store and Shoe Repair Supplies SCHWARTZBERG & GLASER LEATHER CO. 57-59 Division Ave. S. Grand Rapids shoe. REAL PROFITS are made and a perma- nent business established by the mer- chant who handles the H. B. HARD PAN as his standard work shoe. H. B. HARD PAN are strong, sturdy shoes for the man who works. recommend and sell them as the best— because they are the best service giving Herold-Bertsch Shoe Co. Manufacturers of Serviceable Footwear YOU can GRAND RAPIDS, MICH. For Spring GRAND RAPIDS Smart footwear for spring is predicted. But the quality must prevail. Do not lose sight of the fact that Hirth-Krause shoes are noted for having both style and quality. Order now for prompt delivery. HIRTH-KRAUSE Tanners and Manufacturers of Dress and Work Shoes MICHIGAN } ' Pre eISSN MEDALS ny naa LORS 2 cca e é : i March 30, 1921 various dainty strap combinations have been perfected. The narrow straps give the effect of lightness in weight and daintiness in appearance. Many new overlay patterns are be- ing shown in kid as well as in sport oxfords. The overlay is generally on the forepart of the vamp, or on the side of the quarter, and consists of either checkered, braided, or embossed leather designs sewed on. Middle West manufacturers are generally aiming at price levels so that the merchant will be able to sell shoes not to exceed $12, the bulk be- ing priced so that the merchant can retail at from $6.50 to $10 per pair. Manufacturers have produced quite a few samples priced at $5.50 to $6, wholesale, affording a variety of shoes to sell at $7.50 to $8.50 retail. ——_+++—____ How Business Morale Can Be Re- built. Into a country store a salesman enters, drops his bag on the floor and, leaning confidentially counter, asks: “Well, how is business with you?” The tone of his voice indicates little expectation of an encouraging reply. “Rotten,” responds the merchant, fitting his answer perfectly to the salesman’s mood. “Same story everywhere,” exclaims the salesman. “I just blew in from Lebanon on No. 46. You know Ed. Kidder over there; he says the last two weeks are the worst he has ever known in twenty years of business.” “Aint been quite as bad as that here,” says the merchant, struggling to retain a shred of hope. “Well, things will get worse before they get better; you can take my word for that. I'll tell you the labor situa- tion in this country is all wrong. Those fellows have just simply for- gotten how to work, if they ever knew how in the first place. across the They have got to be taught a good stiff lesson. Am | right?” The merchant nods, turning toward a customer who has entered with the intention of spending some money. The customer restrains his impulse and joins the audience instead. “Another thing, it is going to take years to get the railroads into shape, if it takes a day,” the salesman con- tinues authoritatively. “Why, before the war we used to ship into here in two days; now it takes several weeks, can you beat that?’ By this time the audience has grown to quite a group, more intending cus- tomers having joined the circle. “Of course, I am an optimist you understand. My wife says that if | fell out of a ten-story window, I’d bounce right up again: that is the kind of a fellow I am. But when | left New York, things looked pretty gloomy. We will see bread lines be- fore this winter is over, | am telling you; and soup kitchens, etc—Well, I suppose there is nothing you want to-day? “Not to-day” responds the chant decisively. “Well, so long. “So long.” The customers drift out, clutching their money a little tighter; the mer- chant in his solitude sits and broods over his troubles. The salesman hur- ries from store to store and by eyven- mer- ” MICHIGAN TRADESMAN ing twenty merchants and many more citizens are filled with a deeper for- boding. They have met a man from New York who has told them direful things. It is time to be careful. Let every man keep a firm hold upon his purse and warn his wife to buy noth- ing. In twenty days that salesman may visit some four or five hundred cus- tomers and who shall measure the power for good or ill that lies in his well meaning, but often thoughtless talk? Imagine the result of having thousands of such men spreading the gospel of despair. Bruce Barton. Unfairness of Late Administration To Retailers. According to Frank J. Cregg, the Department of Justice official in charge of the central New York dis- trict, the only way in which retailers who were fined under the provisions of the Lever act can recover their money is to have a special act of Con- gress passed for this purpose. There is no intention on the part of the department, Mr. Cregg declares, to retain the money which does not law- fully belong to it, but owing to the fact that this already passed into other channels, it will be money has necessary to secure an entirely new appropriation covering these claims— which will take anywhere from one year to a hundred, as evidenced by the fact that some of the claims grow- ing out of the War of 1812 are still unpaid. In this connection it may be re- membered that the Democratic admin- istration boasted of the manner in which it enforced a law which was de- clared to be “incoherent and unrea- sonable,” and the promptness with which it collected fines for a violation of provisions “as broad as the human imagination.” But, when it comes to refunding this money, the same ad- ministration hedged the matter about with so many legal restrictions and has bound it up in so much red tape that the offices of the Senate, the House of Representatives and the President of the United States are necessary to effect its return. The situation is illustrative of that variety of harmful meddling with busi- ness to which President Harding so strongly objects. It is to be hoped that one of the first acts of the new Congress will be to pass a bill re- imbursing dealers for at least the financial loss which they suffered as a direct result of pernicious Demo- cratic legislation. iL So Sweep Away the Dirt. A man’s surroundings and associa- tions, included in the word environ- ment, have much to do with his fu- ture. We are all creatures influenced by external things, the weather, the room we are in, the people we meet, the opinions and habits of others, the clothes we wear. Order and cleanliness are to be de- sired in every man’s work. By order we mean that arangement of tools or equipment, which lends itself best to efficiency. By cleanliness we mean the absence of superfluous dirt and trash. There is clean dirt that is wholesome and honorable. It shows on the hands and faces of men whose work cannot be done without coming into contact with it. The machinist, the plumber, the miller, the miner, all get covered with clean dirt in the day’s work. There is much necessary dirt in all industry—some clean, some merely “matter out of place’—and the man who is shy of clean, necessary dirt, is in danger of becoming nasty nice. We see dirt—the offensive kind- quite as often in luxurious offices as in stores and industrial plants. A lit- tered desk, with piles of old corre- spondence stacked over it, with pigeon holes stuffed full of unfinished busi- ness, is a dirty desk, even if every bit of paper in it is immaculately clean. It needs a cleaning. 3ut of all places to keep clean and free from trash, the mind is the most 11 important. A muddy brain, with all its thoughts in disturbing disarray, with no clear, clean, dominating pur- pose behind it, and crowded with fugi- tive, disconnected ideas, is about the worst handicap a business man can la- bor under. el Spoofer Is Soopfed. Geneva, N. Y., March 29—Here is a tip for shoe clerks in these days of highway robbery: Carry a shoe horn with you. Vincent Rogers, a clerk in the Dus- enbury shoe store here, was held up the other night by a man who pointed a pistol at him. Rogers pulled a nickel shoe horn from his pocket and de- manded that the stick-up artist drop his weapon. The man not only did so, but turned and fled. Picking up the would-be robber’s gun, Rogers discovered that it was a toy pistol without even a cap in it. IN St. No. 700 at $2.55 Rubber Heel, Leather Lined Quarters BRANDAU SHOE CO. Manufacturers WOMEN’S SANDALS JULIETS and OXFORDS STOCK Ready for Delivery Now SAMPLES OR CATALOGUE ON REQUEST COMFORT Seen ee St. No. 500 at $2.15 St. No. 501 Same with Rubber Heel at $2.25 DETROIT 1357 Sherman St. Wholesalers MEN’S DRESS & SER- SHOES VICE SHOES conditions. Double Wear Guaranteed With Howard Celoid Chrome Soled Boys’ Shoes Not a mere statement, but an absolute guarantee that gives you the strongest selling argument you could offer your customers. Every test has shown from 400 to 200% more wear. actually giving 22 consecutive weeks of service under all kinds of More Wear, More Style, Greater Economy the three essential faec- tors in boys shoes are embodied in The HOWARD Line. REVISED PRICES. Boys Black or Tan Eng. or Nature Bal. B-E 214-6 Youths Black or Tan Eng. or Nature Bal. B-E 1214-2 __.__-----_-- 3.60 L. M. Black or Tan Eng. or Nature Bal. C-E 9-12 ___- Mail your order to-day for April 10th Delivery. RINDGE, KALMBACH, LOGIE CO. GRAND RAPIDS, MICHIGAN Makers of Good Shoes Since 1864 One pair ee oa 3d pa 12 MICHIGAN TRADESMAN Laxnecioncesttuienanagsensemeecerdonton meek taieetntt oem ean ce een Ee March 30, 1921 AX i CJ = Ail LL v +t} yl FH] oe yah 44) “5 bby eee Ion Cs } ae EI ent] 4 4 \ EN, t¢ TOR EEL ECC CCE co panend Zz > Zz. @ a ae nN i ¥ i ts oo i 2 Business Man Ignores Abuse Fired at Him. In the town I am most familiar with I know of but ten persons who gain their living by writing for print. The population of the town is twelve thousand. I doubt if, the country over, the proportion is greater. Yet what enormous influence these writing men have in proportion to their num- ber! The writing men are not trained in practical affairs. Very few have so much as a voice in the management of the publishing houses from which their manifestoes issues. Most writers are salaried men, so with them employers are always wrong. To all intents and purposes American business men, al- though actually the kindest in the world and our safest and best citizens, are devoted to greed and injustice, be- cause our writers say they are. Writing is a trade; facility im ac- quiring it does not imply great ability in managing public affairs. Indeed, of all profssions that of the writer pos- sibly requires least of that practical education which comes from mingling with many people; whereas the ac- quirement of some other trades is a liberal education in administration. The manager of a department store, whose threshold is crossed by great numbers of people of all sorts and conditions, learns that his very exist- ence depends on politeness and fair- ness. Every hour of the day he trims his own rights a little, that he may grant more to his patrons. Bankers are naturally much more capable administrators of public affairs than writers. Bankers know people _nd events; that is part of their trade, being recruited from various business places where politeness and fairness are assets. It is unfortunate that bankers do not have the influence in public affairs ex- ercised by writers, because of their »st and necessary practical sense. But writers do not like bankers. What we greatly need is management of pub- lic affairs by our ablest men from all callings, and not the present plan of administration by writers and_ their creatures, the politicians. The writers not only dislike bank- ers, but all business men. And we are a Nation of readers. Instead of intelligently seeking remedies for our 1atural public ills, we look up an easy hair and an editorial for comfort. And abuse of business is not oc- -sional, but continuous, and not con- fined to writers. We have the soap- box orators who denounce business men, and make capital of the denunci- ation. Most of what they say is scat- ter-brain stuff; they have read it some- have the small and “T-Got-Mine” club com- where. And we exclusive posed of men who. have got rich through business methods, and who are so mean they do not want any- body else to prosper through the same agencies. They are the rich citizens who help finance our radicals, and pay for the pink tea consumed by our par- lor Bolsheviki. On the soap box and in certain kinds of drawing rooms the submissive business man is the target of slanderous charges, and it is the very atmosphere of our most persist- ent “literature.” A favorite jest of the writers concerns the tired business man who appreciates nothing but sin and slavery, and who goes to sleep on all forms of art and decency. One of the brightest stars in our literary firmament wrote of a packer so greedy that he ran his sausage ma- chines too fast. A workman’s finger was cut off by one of the machines, and it was not stopped: the man’s finger went into sausage, and was sold for human food. This book has been translated into many languages to en- lighten foreigners as to American business, and has long been a best- seller at home. Business men have been lampooned » much they are almost ashamed of Ss their simple, correct ambition to give good service rather than good advice. Many of them long to become writers. I know a merchant who so longed to do good in a large way that he started a weekly paper in which he abused business so cruelly and untruthfully he landed in jail, and a sacrifice sale is 1u0Ww going on at his store to raise money with which to get him out. Business men are often unfair to their own class. They become enthusiastic over propaganda which will cost them millions unnecessarily, and fight a street car fare of six cents, although the increase of a cent may be reason- able and necessary. There can be nothing more vital and necessary than making a living in its various phases. And making a living is business. It was workers who discovered the importance of liberty, order, temperance and_fair- ness. The home, the road and school were conveniences created by work- ers: work preceded art, literature and education. But practically everybody has a false notion of business which is only work. One of the greatest menaces the country faces is that the untruthful writings of misguided or malicious persons, misepresenting our conditions and institutions, are al- lowed to go unchallenged. I can show you a book so popular that it has found its way to the village nickelodeons, and I believe I am the only man who has ever protested be- cause the villain is a business man so mean that his own mother finally re- juses to speak to him. The author When Money Takes Wings WHAT will become of the money and property you will some day leave behind you? Do you care? Do you intend your wife and children to be the ones who will be provided for? Then consider these questions: Would your wife know how to arrange your business affairs without loss to your Own or your associates’ in- terests? Would she know how to re-invest income? Are there any relatives who would obtain loans from her—which may never be repaid? Could she resist the appeals of stock promoters, who promise “get-rich-quick” returns? Is it fair or wise to leave money in bulk to those who have had but little experience in business? How long would your estate last in inexperienced hands? Drop in at our office, ask for our trust officer, and let him explain how our company can manage the money and property you leave, for the benefit of your depend- ents. It will be a pleasure to talk the matter over—no obligation. [FRAND RAPIDS [RUST [\OMPANY GRAND RAPIDS, MICH. OTTAWA.AT FOUNTAIN BOTH PHONES 4391 ds o VILL LLL LLL LLL LLL LLL LLL LLL LLL hhh DG ‘o SECURITY of principal always should have first place in the thoughts of the true investor. Established 1853 Bonds are an ideal form of investment. Follow the example of banks, estates and insurance com- Invest in Bonds. panies. Safeguard your princi- pal. That should be your main consideration. Bond Department Est PS V5: o = orm 4 bg ONAL BANK THE OLD NATIC Monroe at Pearl ag Grand Rapids Regularly Examined by United States Government Examiners LLL dddéicééiiaszzdédlddbddibddbdddddlddlllidddllddidididddddliti be 5 3G ULL LLL LLL LLL LLL LLL LLL LLL LLL LLL LLL LLL We ladles S Ei ™ ' ‘ eH ‘ acai ow March 30, 1921 might have easily selected a gambler or grog shop keeper for his villain, but preferred a business man; and about the worst thing this wretch does is to demand security when he lends money. We_ know perfectly well who brought on the late war, with its train of nprecedented calamities, but busi- ness men permit the statement to be made in print that they did it. In England it is said by the writing men that sons were willingly sacrificed in order that fathers might profit. There is no cruel, untruthful thing that does not masquerade in books, newspapers and plays as the crime of business. Robert Grant, one of the- most prominent of our writers, lately print- ed an article in a magazine under this heading: “The Blight that the Busi- ness Man Has Laid on American Life.” And there was no protest. In- deed, business men hung their heads a little lower, and insisted a little less on the economy and intelligence they know to be necessary in public affairs. One of the great corporations has done almost as much for agriculture as the Government itself. It was dragged before a court, and although the judges from the bench said the charges were untrue—although the witnesses from hundreds of different sections swore they were not—the company was fined fifty thousand dol- lars. Another corporation was fined twenty-four million dollars for rebat- ing when the question of rebating could not, by any possible twist of the imagination, be dragged into the case. It was persecution, pure and simple, to oblige the writing men. One day several men and women wearing mourning appeared before the offices of a well-known citizen of New York. Being asked why they were solmenly walking to and fro, they replied they were mourning for the women and children this man had murdered. The man had murdered no women and children: he is actually our greatest philanthropist and busi- ness man. Of all mortal men who have ever lived, he is probably the most useful, by reason of intelligent giving to the unfortunate. I know an employer who, according to common report, pays better aver- age wages than any other on the face of the earth. He is also the most liberal in welfare work: in providing homes for his men, in coaxing them to buy stock in his prosperous com- pany at a lower rate than outsiders pay. He is constantly begging his employes to be thrifty, temperate, po- lite and creditable citizens. Some of his workmen, in eight hours, earn sixty dollars; the most incapable of them receive $4.60 per day, and all these are implored to improve, and earn more. Yet thousands of writers abuse and annoy this man with un- truthful accusations. Books have been written to malign him, and these are favorably reviewed. Congressional and church committees are appointed to investigate him, and their reports are unfair. I can name many newspapers that have pursued street railway companies into bankruptcy with charges so un- fair that the owners of the railways might have sued the newspapers for damages, and secured verdicts even MICHIGAN TRADESMAN 13 in courts saturated with prejudice against utility corporations. The péo- ple not only submit to this dangerous and expensive thing, but business men themselves do not take their own part. A wholesale merchant told me the other day that he managed to get along with his employes, and pay his taxes, with some sort of good nature, but that committeemen calling on him every day, and demanding contribu- tions he did not believe in, annoyed him more than any other thing with which he was called upon to deal. Other business men he knew, he de- clared, felt as he did, and said so pri- vately with vigor, Judge of my surprise when this fel- low, within a week, appeared as cap- tain of a team and made daily reports, at a mid-day luncheon, of his collec tions! I know he did not believe in the fund being collected; in his talk with me he had particularly cited it as unnecessary. This is the attitude of business men toward public affairs. Their judg- ment is better than that of those in control, but the country lacks the ad- vice of its best men because of plain cowardice. They believe it is cheaper to pay tribute than it is to fight. They hire disturbers to behave temporarily, instead of compelling them to behave permanently, as they might more easily do. It has been shown over and over that they contribute to both sides in politics, and are mistreated by both. And within a few days after Such contributions are made, an in- vestigating committee has all the facts and gives them out to the writing men. Our literature is laughed at abroad but American business is applauded everywhere, Yet it is our literary men who have most to say in public affairs. Business men who_ have learned practical and valuable lessons owe the country the benefit of their knowledge, but it does not get it. A journeyman who has advanced to foreman, superintendent or employer has much more valuable ideas about public affairs than any other type of man. Seven-tenths of our males above the age of thirty are, in one way and another, business men. The best of these are our safest and most useful citizens, but the country is managed without their advice. A congress of business men would not always be fair with other classes and interests, but it would be fairer than the present Congress of lawyers. Business does not always give full value, but its aver- JOIN THE GRAND RAPIDS SAVINGS BANK FAMILY! 44,000 Satisfied Customers know that we specializein accomodation and service. BRANCH OFFICES Madison Square and Hall Street West Leonard and Alpine Avenue Monroe Avenue, near Michigan East Fulton Street and Diamond Avenue Wealthy Street and Lake Drive Grandville Avenue and B’ Street Grandville Avenue and Cordelia Street Bridge, Lexington and Stocking GRAND RAPIDS NATIONAL CITY BANK CITY TRUST & SAVINGS BANK ASSOCIATED , & 4 ; \ hi 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 ae 10,168,700.00 Combined Total Resources 13,157,100.00 GRAND RAPIDS NATIONAL CITY BANK Prev FRUSBT &2 SAVINGS BARE ASSOCIATED The Public Accounting Department of THE MICHIGAN TRUST COMPANY PREPARES Income and Excess Profits Tax and other Federal Tax Returns; INSTALLS General and Cost Accounting Sys- tems; MAKES Audits and investigations for any purpose desired. Pearl St. and Ottawa Ave. Grand Rapids, Michigan 14 MICHIGAN TRADESMAN March 30, 1921 age is higher than any other I know. A favorite charge of the writing men is that the country is ruled by busi- ness, whereas actually business does not get a square deal. When business forces a square deal, as it has been plainly invited to do, a good many foolish things that now go on will dis- appear. There have been too many “drives” already, but I suggest another: Divide the country into districts, according to population, and raise five million dollars. Then turn the money over to an‘ advertising agency to be used in the following manner: Once a week, for a year, let there appear in every publication of real value a carefully prepared and truth- ful statement in defense of business and common sense generally. Within a few weeks such announcements would become features in the publica- tions carrying them. People would them interest and profit. Business has a defense; let it be pre- read with sented and paid for. Business is not the rogue we have been led to believe. On the philosophy is the truest, fairest and most important in a world of rogues. contrary, its It is said many useful corporations are on the verge because of of bankruptcy unneces- and mischievous legislation to If the charge is true, let it be presented in a way peo- ple will understand. In common with most writing men sary please newspapers. I have probably spread over a great deal of paper without stating clearly what I mean. I will therefore attempt to correct the fault by briefly summar- izing what I have attempted to say: 1. Business men have better abilty and philosophy, and are more useful than writers, soap box orators, politi- cians and statesmen. 2, We respects if better off in all men would re- cover from their rank cowardice, and take control. would be busines It isn’t application of new and con- Our real need is to beat back to principles we structive principles we need. have always known it is dangerous to neglect. And it is business men who know these safe principles best. I never knew a great sentimentalist Some- Rous- seau was; Lenin is, whereas common who had clear common sense. where he is an ass. Marx was; sense is the first essential in the prac- life of a worker. Business will that will can be no tical diet fatten a There Starve on a writer. nonesense in a correct astronomical calculation; and, primarily, astronomy is a sailor’s sense is the blue print of the great activity which feeds clothes blue print, as common and humanity, and preaches the best sermons to the young. In the United States, particularly in recent years, we have rarely had a po- litical leader who was not a gross sentimentalist; whatever habits of thrift, common sense and economy the people naturally have, the leaders have tried to shame out of them. Other countries have had leaders who en- couraged the economy, discipline and industry necessary to every individu- al or organization of individuals, but our most prominent statesmen have nearly all encouraged the people in bad habits. The advice of business men is valu- able in everything because they are not sentimentalists. They have learntd the simple facts of life, and neglect nothing of value. In the search for good and true things, and application of them, business leads. E. W. Howe. ——__+ >. ____- cme Requirements of the Proposed Tax Revision. I want to ask your permission to graze around with a little miscellan- eous theory, and then make one or two theoretical points, the application of which I shall try to bring home a little later in the disucssion. The first of these is that any ra- tional discussion of taxation must of course begin with a discussion of ex- penditure. That goes without say- ing; but it isn’t, I think, sufficiently recognized that our tax problem, in so far as it depends upon expendi- tures, in greater part is conditioned by the expenditures of the future; not the expenditures of the past nor of the present fiscal year (which will be over before a new tax law can go into effect), but upon the relation of receipts to expenditures in the fu- ture, primarily in the fiscal year end- ing June 30, 1922. I want to call your attention to some of the rela- tionships to be found in some of the estimates of that year. The Secre- tary of the Treasury, in submitting some of the various estimates, has laid down as his principle that it will be necessary in the future to levy four billions in taxes, that our bud- get must be built upon that assump- tion and that basis. Mr. Longworth has told us in the past what the ad- ministrative authorities on the Cap- itol Hill have done in the way of cutting estimates. The Republican leaders have promised it, and are very sincerely and earnestly endeay- onirg to cut those estimates to the bone. The Secretary of the Treasury has said it in more elegant phraseology, but I and we all say, “More power to their elbows!” We can therefore, that it is not necessary to provide for more than $4,000,000,000 of tax revenue. say, assume, It so happens that the estimates of tax receipts, very conservatively made, allowing generously for shrinkage in income, shrinkage in profit, shrinkage in consumption for the fiscal year 1922, show probable tax receipts of $4,000,- recommendations. WE OFFER FOR SALE United States and Foreign Government Bonds Present market conditions make possible exceptionally high yields in all Government Bonds. HOWE, SNOW, CORRIGAN & BERTLES 401-6 Grand Rapids Savings Bank Bidg., Grand Rapids, Mich. Write us) for Fourth National Bank Grand Rapids, Mich. 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A Stock Company. C onservative nvesfors Patronize Tradesman Advertisers i By Ce RAMONE nS, Sit a3 March 30, 1921 in the opinion of those men who are best qualified to speak about it, and making large allowance for shrink- age. That $4,000,000,000 would become, if we would keep the present tax law, which we are not to keep, $6,650,- 000,000; about $1,375,000,000 from the miscellaneous excise and other taxes, other than income taxes, and about $350,000,000 from the customs duties, $4,350,000,000 in all. -That would be sixty per cent. from the income and profits tax, forty per cent. from the other taxes. Or, put in another form —inasmuch as about three-fourths of the miscellaneous taxes other than in- come and excess profits taxes may, I think, fairly be called taxes which are visited upon the consumer — about sixty per cent. from income and ex- cess profits taxes, about thirty per cent. from taxes which may fairly be called consumption taxes, and about ten per cent. from miscellaneous taxes such as inheritance tax, stock tax, etc. Tax Revision Demanded. Now, keeping general figures in mind, if you make those proportions, let us turn to the question of tax re- vision. That the taxes should be re- vised is the conviction of everybody; and so far as I know, there has been no great difference of political opin- ion. The differences of opinion have rather been in parties than between parties. There is a universal agree- ment that one of the greatest evils is the high surtax. Our income sur- taxes rise to sixty-five per cent., which, with a normal tax of eight per cent. makes 73 per cent., a tax im- possible to collect in times of peace. These tax rates to which I call your attention were protested against, not only by representative Republican leaders, but by the Secretary of the Treasury and continually by myself and Mr. Kitchin, despite the opposi- tion of the leaders raised on the floors of the two houses on several occa- sions. I emphasize that only to call your attention to the fact that all those taxes are too high. Although they are working gravely evil results, al- though practically ninety per cent. of all the people who are best calcu- lated and best equipped upon the sub- ject agree unanimously that they are injurious and harmful and bad, al- though they threaten the very in- tegrity and success of the income tax itself, although that has been known and agreed upon—the great problem is going to be to get them down to any figure within reasonable distance of the proper figure. It is not going to be posible. You will recall the measured and very careful words in which Mr. Longworth referred to this. You will see that he had this in mind, that there is going to be an exceedingly difficult, if not impos- sible, task to get them down as low as they should go. Furthermore, any loss in the rev- enue to be derived, any loss attribu- table to the reduction of the surtaxes, will be a good deal more than made up by the increased customs duties. That particular gap will be filled and Now, if we abolish the excess profits tax on corporations, the cor- poration will be subject only to cor- poration tax, and not surtax, whereas MICHIGAN TRADESMAN will be more than filled by increases in protective duties which I regard as more or less inevitable. The other grave evil in the tax system which needs correction is the excess profits tax. Here again there is almost unanimous agreement among business men that the excess profits tax shall be repealed. I take it that it will be repealed. On the other hand, it is interesting to note that those estimates of the Secretary of the Treasury which $2,800,000,000 to the tax and the income tax, counted on only $450,000,000 from the excess profits tax. For the year 1918). 1 yielded close to $2,505,000,000, which is shrinking very, very rapidly; and we are not counting on that in the future. - These Secretary of the Treasury which are assigned excess profits estimates of the regarded as really obnoxious maxi- mum estimates assume only $450,000,- 000 from an excess profits tax, and $350,000,000 additional from the col- lection of back taxes, about which in the normal order of things there shold be no difficult, as they will in all probability be heavier than that. Here again, I come to a conclusion similar to that reached in connection with the reduction of the surtaxes, namely, that any of the substitutes which we more or less must have, [ do not think it is a dificult job to fill the gap made by the abolition of pronts tax. Hor two associations have recommended will easily fill the gap. e€xeess instance, one or a five or six per cent. additional in- come tax on corporations to take the pronts tax, [hat would fill the gap. One or two other associations have recommended a tax on undistributed profits, to Mr. Longworth referred. place of excess which At the present time we have nor- mal income taxes rising to eight per cent., surtaxes under the income tax and ordinary business concerns other than corporations are subject to these two things, subject to normal taxes and suttaxes. Fhe firm of J. Pier- pont Morgan is a partnership, prac- tically, because he pays those normal tax and surtax figures rising to these very high figures. We shall reduce those figures, but I think it is safe to assume we shall not do away with the surtaxes altogether. 000,000, excluding customs; or includ- ing customs, on the basis of the pres- ent law, of $4,350,000,000. 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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 Kent State Bank Main Office Ottawa Ave. Facing Monroe Grand Rapids, Mich. Capital - - - $500,000 Surplus and Profit - $850,000 Resources 13 Million Dollars are Per Cent. Paid on Certificates of Deposit Do Your Banking by Mall The Home for Savings The Grand Rapids Merchants Mutual Fire Insurance Co. STRICTLY MUTUAL Operated for benefit of 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 16 MICHIGAN TRADESMAN March 30, 1921 other competitive enterprises are sub- ject to the tax and excess profits and surtaxes. That should create what should prove to be, in practice, an irresistible demand for some equal- ization tax on corporations of that kind, conceived in a spirit of fairness and reason, but nevertheless imposed. Nor do I hear any great opposition to such a tax from the representa- tives of corporations. A similar tax, for instance, has been introduced in Great Britain, putting an equalizing tax on corporations, roughly or gen- erally equivalent to taxes imposed on other business enterprises. Up to the present time, therefore, and for the future, I see no enormous problem of revenue, (if I may say that with due respect, particularly when we recall once more the basis on which I am discussing this). In the minds of the Republican leaders, I hope they will prove directly, it is a swollen and unnecessarily large basis. Coming to these miscellaneous taxes, we have such taxes yielding about a hundred million a year. We have taxes on transportation, bever- ages, cigars, admissions and dues, fountain drinks and similar articles of food and drink, taxes on a great host of miscellaneous articles of sale, automobiles, musical instruments, candy, jewelry, etc., included in that miscellaneous group to which I re- ferred a few moments ago. With respect to that, there are taxes in that group that pretty nearly everybody agrees should be abolished. Here again, unless I am very greatly mistaken, I do not believe that the abolition is going to go a very great distance. The great yield, in this con- nection, is on tobacco. I do not be- lieve that Congress is going to aban- don the tax on tobacco; neither do I believe that Congress is going to abandon the tax on admissions; nor do I think they should abandon it. This is a personal opinion (as doubt- less a good many of the others are) and some of you may differ with me. There are in this list of miscellaneous excise taxes, as I said a moment ago, a number of taxes which by their rates, are relatively unfair. There are a number of taxes which are enforced and administered very inefficiently. The amount of avoidance and evasion is very great, nor can it be collected without the expenditure of an amount of time and money, the use of a num- ber of revenue agents which is out of all proportion to the importance of these taxes. In my opinion, a number of these miscellaneous taxes ought to be abolished. As to the proposed sales tax, it has been proposed in many forms and varieties, and there is a very great deal that may fairly and properly be said for it. Most of the speakers that follow me, and I fancy most of the people that I am addressing, are in favor of such a tax. I am op- posed to it—not opposed in the sense that I think it is a viicous and bad form of taxation, not opposed to it under all circumstances. I can well conceive of situations in which I would be heartily in favor of it, but for the reasons that I have rather slowly come to, and those which I shall state in a moment, I do not be- lieve it is either necessary or called for at the present time. I have tried to point out from figures that it is not needed physically or financially. If introduced, it will come as an ad- ditional tax, an unnecessary tax. I have tried to talk theory to you in terms of figures. Now it has fre- quently happened that when new and good taxes have been invented, the taxes simply proved new and addi- tional taxes, that they simply made way for expenditures which would not otherwise have been made, that they will make relatively easy the passage of appropriations that would otherwise have been blocked. You gentlemen talk very properly (and any sensible man obviously would sympathize with you) about the necessity of economy. There is, of course, every necessity for it—moral necessity because the lack of it cor- rupts public service in ways other than financial ways—necessity for it in a thousand directions, and in a thousand ways. But do you know the greatest practical effective check on public extravagance? It is the onerousness of taxes. Do you know how most quickly and most success- fully you can release the barrier that holds down public expenditure? It is to make facile and easy new taxes. A general sales tax, among its other virtues and advantageous qual- ities, would be relatively a simple tax to enforce and administer. I think it would be an inexpensive tax. I believe the item of expense would be in fact negligible. I don’t believe the tax would enforce itself. I be- lieve if we enforced this tax, it would add a considerable burden. I do not want to exaggerate, but I do not want to omit it. The addition of a general sales tax would create a million or a million and a quarter of new tax- payers to be watched. It is not neces- sary for the most part to watch, close- ly in any extensive way, the larger concerns, the fixed established meth- ods of doing business. The honesty of the taxpayer is very much greater than most people think or assume, but we have to think about this situation. What is now happening to these little fountain drinks taxes? What is hap- pening to the poprietary medicine tax- es’ They are being very widely evad- ed because of the small, casual per- haps kind of taxpayers that are sub- ject to the taxation, and because of their lack of books and that sort of thing. If you get a general sales tax, (even though the method of administration would suggest that you exempt those sales not more than a thousand a month or five hundred dollars a month) you are going to have a wide body of taxpayers; and if you don’t want evasion, you must spend a con- siderable amount of money, and you must put a considerable number of agents to supervise and check up those returns, and that would be an addi- tional burden on the machine that ought not to be subjected to new bur- dens. Another point I personally cannot assure myself on: It is a fact that it would be imposed on each transfer. Now as business is organized to-day, there are frequently in competition single processed industries brought about by specialization, because some man can do one thing particularly well. That man is frequently in com- petition with industries that include under one ownership several process- es. Now I cannot for the life of me see, if in one of these lines of business the tax is to be imposed with each turnover, why that will not give a real premium to the combined industry. I have, as I have frequently stated, no antagonism to combination if the thing proves its effectiveness, but I have very great reluctance to in any way putting a premium on combina- tion. I think if we are going to put a premium on, we must look at the matter judicially and impartially, whatever may be your attitude toward this industry which includes under one management two or more process- es. As you know, these developments of combinations make a very grave social problem. The larger the num- ber of your small independent busi- ness men—the larger the group of men so well represented by farmers, so well represented by repair men, small merchants, etc., the healthier must be your economical and political life. The sales tax, moreover, as every other tax, is presented in very many different forms, and for different and conflicting reasons. I don’t think it is fair for an opponent to practice on that and attempt to make too much of it. It is perfectly natural and will happen to any tax that is being advocated by different people. Now for various reasons from the standpoint of the advocates, there is a great difference of opinion on the tax on the sale of merchandise. That is a good thing, but it has a very grave objection. It does not apply to many forms of business enterprise, which should be taxed just as much and just as equitably as a man who sells clothes and commodities. I hate to bring in any suggestion of “point- ing the finger of scorn.” Yet it would be very difficult to apply a sales tax to bankers without being terrifically unjust, and yet, if it were not applied to them, they would be exempt. It would not touch the advertising in newspapers. It would not touch your plumber when he sent you a bill for $15 for an hour’s work which con- sisted of turning a little faucet here and another one there. In other words, the tax on wares and goods and commodities ignores certain types of business that have have no sound reason for exemption. I have not the time to emphasize that further; but I want you to think about it, not in the sense of class animosity, but as the effect of a new tax. Finally, I have not referred to the principal argument that college pro- fessors are supposed to use. I have said nothing about shifting the tax upon the dear consumer! Let me call your attention to this: We have at the present time aproximately a thirty per cent. tax and we will have, in 1922, if we keep our present law, a per cent. almost or past forty per cent. That is not a lop-sided system which exempts the consumer and the masses. The consumer and the mass- es are paying a very large share di- rect, on the so-called consumption tax, to say nothing of that portion of the income and excess profits tax which is shifted upon them. It is a wholesome thing that everybody in the community should be called upon to pay taxes, but there is no reason why they should be called upon to pay more than forty per cent. on that basis. The sales tax as it now stands— goods, wares and commodities—is paid by the producer and is not imposed in any way that the consumer or pro- ducer actually or consciously feel. It is frequently stated that the Phil- ippine people don’t know that there is such a thing as a tax. I believe it is a helpful and wholesome thing that the people should know they are paying some tax. Were this taken into ac- count, I believe the fact would de- velop that we can get along physical- ly easily without it, and if the Re- publican managers cut down the ap- popriation, just so much more I am led to my conclusion under the pres- ent circumstances that the balance tips against the sales tax. Thomas S. Adams. final. highly specialized department. Grand Rapids 304 Nat’l City Bank Bldg. STRAIGHT LINE METHODS The Business Graphics of ERNST & ERNST —make visible at a glance all progress or decline. weakness and waste; disclose hidden sources of revenue; suggest balance and point out logical development. avoid their mathematical conclusions. 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OFFICES IN 23 OTHER CITIES STRAIGHT LINE METHODS They locate It is impossible to They are simple, definite, These charts And by the use of simple stan- Detroit Dime Bank rene Gainey rennveee ate a 3 yy ceiiecaertentcs eee ein encbeleen es oe coat March 30, 1921 eset MICHIGAN TRADESMAN 2,000 Factories Hum With Power - from Consumers Power Company ie Ja zt | | | LEN“ 24 \\ 2 mi ; ~ \ \ me 9 a any Y) i Fah : . ‘ s iB ye / y 9 JN 1 P ya a a a |\> Southern Michigan alone, Consumers Power Company supplies 2000 factories with power to manufacture the fundamental necessities of human _ life—food, clothing, furniture and similar products. Moreover, in a rich territory of 800,000 people, Consumers Power Company is supplying 170,000 homes with gas and electricity. A Profitable Opportunity for You Throughout this vast territory the demand for Consumers Power Company needs to develo power has increased to such an extent that p its 200,000 available horse-power from its facilities at 28 dam sites along the Au Sable, Muskegon, Manistee, Grand and Kalamazoo Rivers. The customers to use this power are ready and waiting. You are offered the opportunity of investing in this profitable enterprise. Preferred Stock Pays 7.07% Dividends So vast are the resources of Consumers Power Com- pany, and so splendid its record of achievement that it could raise the needed funds for this new development in the big financial centers of the country, where it has raised money in the past. But times are changing. Pub- lic Utility enterprises are coming more and more to be owned by the people in the communities they serve. Consumers Power Company prefers to offer this stock issue first to the people of its home state. Share in the Development of Michigan By helping develop home industries you will have a profitable income from an absolutely sure and secure investment. Your money will be right under your own eye, where you can watch it at work. Dividends Are Paid Quarterly Four dividend checks a year, one every three months, will reach you promptly through the mail. Whether your salary stops or continues, the dividend checks keep coming. Remember, also, that these dividends are on Preferred Stock, which adds to the security of your investment, for Preferred dividends must be paid before any dividends may be paid on the common stock. For further information telephone Main 797 and ask for Mr. N. S. Dempsey — inquire in the lobby _ of the Company’s office at 129-131 Pearl Street —ask any of our employees—or fill in the coupon. Consumers Power Company 129-131 Pearl Street 22b GRAND RAPIDS, MICHIGAN Read These Easy Terms of Offering: (Cash Payment.) Under this plan we offer Plan No.1 the 7% Cumulative Preferred Stock of Con- sumers Power Company at $95 per share and accrued divi- dend to date of payment for stock. On (Time Payment.) Under this plan we offer Plan No.2 the 7% Cumulative Preferred Stock of Con- sumers Power Compzny at $95 per share on a time payment plan; $10 per share payable at the time of purchase; $10 per share each month for seven months, and $15 for the final payment. We agree to pay interest at the rate of 7% per annum on the monthly installments paid to us, this interest to be credited to the purchaser on the books of the Com- pany. Dividends from the last dividend date prior to the final payment will be charged to the purchaser and an adjust- ment made. No more than 25 shares may be purchased by any person under this time offering. Purchasers under this plan have the option of withdrawing all partial payments at any time prior to the date of final payment for the stock, on 10 days’ notice, and in the event of such withdrawal, the Company agrees to pay 3% interest on the amounts paid in up to date of notice of withdrawal. You Need Pay Only $10 Per Share Down and the Balance Monthly While you draw interest at 7 per cent on money you pay until you own the stock. Ask any of our employes to tell you about this Pre- ferred Stock issue of Consumers Power Company. They will give you details. Consumers Power Company Gentlemen:—Please send me full information regarding your 7% Cumulative Preferred Stock. It is understood that this request places me under no obligation to purchase. Dae oa cancececenencesanesescvesecvescusennseecnvosncezeveennverenssennentanensscsassconscesacenseaseesneeaeeee o Adgvees 17 18 MICHIGAN TRADESMAN March 30, 1921 , Vee =f ¥S | Brown & Sehler Co. ; ~- : TA T)) ‘‘Home of Sunbeam Goods”’ an ~ and better than any cosmetic for the rosy complexion. ‘This means that the merchants who sell raisins will get this year a great ‘ many more dollars that formerly went for face powders, lip sticks, rouges an other artificial beautifiers. These are wonderful prospects in sight for distribu- tors of raisins in all forms. This is the Sun-Maid Year. ‘The early response to our advertising is already showing in increased re- ceipts to merchants who co-operate by featuring Sun-Maid raisins, raisin bread, pie, candies and other raisin specialties. @ ‘‘We are receiving requests daily from merchants who seek to avail of our dealer’s helps and local advertising service. We are glad to furnish this selling aid to those whe ask it.” The immediate success of this nation-wide Sun-Maid Advertising campaign has already been felt in this territory, according to reports of local merchants. The only complaint that seems to be heard anywhere is the natural protest of some merchants who were caught unawares by the demand and are short-handed in raisin supplies. It is quite encouraging to see national food-producers like the California Associated Raisin Company turning to printer's ink in order to restore their domestic markets instead of clamoring for a political tariff. To enlarge the basis consumer-demand is the most sensible policy that can be adopted by any producer of food or other commodities. Therefore, this policy adopted by the California As- e sociated Raisin Co. is to be heartily commended by the well wishers of the trade. That these California raisin-growers could easily curtail their production this year, as done by many producers of other commodities is very plainly seen. Such methods of restricting their out- put could easily net these growers a profit, although it would not be for the sound benefit of the trade and consumers at large. Instead, these California vineyardists chose to increase the consumer-demand for their raisins to increase the use of raisins on the daily family table. This is a policy which benefits not only the producers but the distributing trade and the consumers as well. This far-sighted policy is in line with another policy recently adopted by these California raisin growers to market their product directly to wholesalers and retailers who sell raisins and raisin-products. This did away with broker's speculative profits and insured a greater return to the persons who actually sell raisins. Needless to say, a considerate policy like this meets with the appreciation of the trade, which is extending every possible sign of co-operation to the California raisin-growers who are in the van i of national producers seeking to return prosperity to the food-trade of America. SUN-MAID RAISINS MICHIGAN TRADESMAN March 30, 1921 == eg C2 tlh PA RSS J uy WAR DEPART If there's a community in this great big country that has not heard of the enormous sales of War Department Canned Meats now in progress, it isn’t the fault of the Government. A vigorous, intensive campaign has been carried on in newspapers, in every town, large and small, and people of all classes have bought millions of dollars worth of these delicious meats. They realize there are big savings in buying this nourishing food. They see the advantage of having a big supply constantly on hand for every emergency and buy in quantity. Can you, as a far sighted business man, afford to ignore the demand of the public to help _ them reduce living costs? Sell them what they want—secure and retain their good will—it is priceless. Hang out your “War Department Meat”’ sign and profit by the experience of thousands of live dealers who are catering to millions of satisfied buyers. Order immediately from the nearest Depot Quartermaster and prepare for the rush that is bound to come. BUY WAR DEPARTMEN Buy it by the Carload~Freight prepaid ij 4 * : 5 if March 20, 1921 MICHIGAN TRADESMAN 23 ENT CANNED MEATS L653 Yealize on the Lips ase Advertising | oui the Government = |S doing. Note the New Wholesale Prices Minimum Order Accepted $250 These prices are subject to the discounts named in this advertisement. CORNED BEEF ee) Goes 15c per can oe 18c per can let oan... 27c per can [> (6... $1.00 per can CORNED BEEF HASH ROAST BEEF i ee 15c per can 7 tee ee 24c per can Oe OMe oe 30c per can ee a 70c per can TABLE OF DISCOUNTS: $ 250.00 to $1,000 eee Net If value of full carload (shipped at Government expense) is EOOUO0 ta) 2500 5% less than $4,001 then 20% discount will be allowed on the value 25010 tO 4000 10% of the carload. 4,001.00 and OVER ae 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 $ 500,001__...._..___ 32% net to prevall When purchases reach 100,001_.....______ 28% net to prevall When purchases reach 1,000,001 and over, 35% net to prevail The foregoing means that the total purchase by a customer in carload lots from time to time will be taken into consideration and the proper discount applied on the sum of all the purchases, including the first carload lot. Credit Sales—Depot Quartermasters are authorized to sell surplus canned meats for cash, bankers acceptance, or on not to exceed ninety (90) days straight credit in the commercial sense. Credit will be extended only to those individuals, firms or charitable organizations which can establish a satisfactory credit rating (Dun’s, Bradstreet’s or Banks), or municipalities hav- ing a bona-fide purchasing organization. The credit risk in each case is left to the decision of the Depot Quartermaster. Freight Prepaid—Shipments of not less than carload lots will be made at Government expense to any point in the United States outside a radius of 20 miles of the point of storage from which shipment is made. The Government will not be iiable for any demurrage, or switching charges that may accrue after goods are loaded for shipment. Prices quoted are in all cases 7 : f. o. b. storage point, with freight prepaid, as above specified on carload lots. Guaranteed Condition ‘The oe, in SURPLUS PROPERTY BRANCH The Government guarantees your district will, on receipt to deliver all meats in per- ' of price of samples wanted ee a — ~ ; id inspection w e€ made and postage costs, be glad Office of the Quartermaster General of each abipment before it to saci .. o Liga cote Lo Re M leaves point of storage, thus purchasers in their respect- insuring full protection to cig Munitions Building, Washington, D. C. insuring | full | Dealers’ orders should be sent to Depot Quartermaster at the following addresses: #. Brooklyn, N. Y., 59th St. and First Ave. Atlanta, Ga., Transportation Bldg. ve Boston, Mass., Army Supply Base. San Antonio, Tex. Chicago, Ill., 1819 W. 39th St. San Francisco, Calif. ~ CANNED MEATS Buy it by the Carload~freight prepaid ait sitlosns 2H alee manana 24 MICHIGAN TRADESMAN March 30, 1921 Believe Emergency Tariff Not Needed At This Time. Grandville, March 29—There is a time for all things. A time for labor, a time for dancing, a time for feasting, and a time for thinking. This latter is what is keeping some of our solons awake nights at Washington, thinking how to pull the American Nation out of the kinks, readjusting her numer- ous ill conditions because of the late unpleasantness across the seas. We fought a war the results of which, al- though adjudged a victory, have left Uncle Sam in a quagmire of debt, with only here and there a loophole for ex- trication. The master minds of the Nation are thinking, this thinking resulting in a resolve that one thing most desirable at this stage in the game of politics is a return to the pre-war days when a protective tariff saved the American market to the American producer, which was all right and sensible. in whatever light one views it, but that in order to bring the Nation out of the mire, and especially the American farmer, is to enact an emergency tar- iff at the present time is by no means clear. That a heavy tariff has power to regulate all our trade evils; has, in fact, that gift which will give the American consumer and_ producer equal rights and improved conditions all over the country is open to ques- tion. Certain conditions produce cer- tain results. In the days before the war conditions confronting us were not the same as those now extant. In the days of the McKinley and the Payne-Aldrich tariff we had the whole world to contend with in the open market, and these tariffs were neces- sary for the protection of our people against the products of foreign pau- per labor. No such condition confronts the Nation to-day. A larger part of the old world is not producing enough for its own consumption and anxious- ly looks to America for aid in saving the starving millions abroad. At such a time as this it does seem as though a high tariff, if enacted, will surely disappoint its makers, and bring cha- grin and anger rather than cheer to the American farmer. It certainly will not have power to better the far- mer’s lot, since our home market is already overstocked with home prod- ucts which need to seek an outlet abroad. It is, indeed, a very critical condi- tion confronting our law makers. The American consumer has been the un- der dog in the fight during the past three and more years, and he is not disposed to see anything enacted into law that will again enhance prices. It will be very unwise to rush tariff legislation at the present time. A lit- tle deliberation, even though some may deride the need for going slow, would seem to be the part of wisdom. Other legislation, aside from that of the tariff, might well come in first, while conditions are as they are. Far better use deliberation now than to repent later because of hasty enact- ment of laws which may prove in the nature of a boomerang later on. The surplus of farm products in this country needs a foreign market, not home protection. It will be found a matter of impossibility to protect the American farmer against himself as this new emergency tariff proposes to do. The slump in prices was not caused by imports of food stuffs, but because of over production at home. To make business better the products of the home-grower must find a mar- ket outside the country. This the pro- posed emergency tariff will not do. In normal times protective tariffs have been of wonderful benefit to American manufacturers and agricul- turists, but we are not experiencing normal conditions to-day. The states- manship that saw in tariff protection a panacea for free trade destructiveness to American business is not the states- manship that will win out to-day. Different evils require different reme- dies, and there must be enacted laws from a far different point of view than that of ten years ago. No doubt, after the disruptions and inconveniences caused by the six years of world war are smoothed out, there will be a need for effective tariff legislation, and when that time comes, be it far or near, the Ford- neys and Penroses will come into their own. For the present, hold .on, gentlemen. Don’t move too fast and get the cart before the horse. It is imperative that we make no mistakes at the very outset of re-regulating the business of the Nation. Fortunate, indeed, for America had she at this crucial moment of her ex- istence another Abraham Lincoln, who could pierce the future and lead our people out of their present troubles into the land of promise. We are not so blessed, however, conse- quently must work out our salvation through the tools we have to work with. How the tariff can help the farmer under present conditions is incompre+ hensible to the ordinary man. At any rate a little reflection will convince even the most pro-tariff man in Con- gress that the outlook for such a tar- iff as is meditated will have no effect whatever to. relieve the situation either among farmers or other busi- ness men. The old saying, “G slow and learn to peddle,” might well be heeded by those optimists who see prosperity in a rushed through tariff bill which may well prove a stumbling block rather than an urge in the direction of a re- sumption of big business. No doubt protective tariffs have served a useful purpose in the past, and every indica- tion points to the time when they will again serve a useful purpose, but right now conditions are such as to call a halt to all tariff tinkering until some of the kinks produced by world war conditions are straightened out, as they will undoubtedly be straightened out during the present administration if the hotheads are curbed and reason and common sense prevail. Old Timer. ———__--- > ___ No Proof of It. Senator Knox was once compelled by financial affairs to visit a boom town in the West. In the evening, as he sat in the of- fice of the corrugated iron hotel try- ing to digest a dinner of salt pork and beans the landlord thrust a threc- cent cigar into his hand and said: “T sartinly am proud of Boomvill*! that two years ago there was.’t no town he e at alle. Would you believe it, sir, “Humph,” said Senator Knox, “and what makes you think there is one kere now?” Service To The Business Public Manufacturers of Office Appliances offer a unique service to the Business Public through the media of the Office Appliance And Business Show Business executives and their assistants may inform themselves on the latest and best ideas and equipment adaptable to their problems for expediting and handling office detail. onstrators and competent instructors assist in this educational work. April 7-8-9 Klingman Exhibition Building Conducted under the Auspices of the Office Appliance Ass'n of Grand Rapids Expert dem- March 30, 1921 MICHIGAN TRADESMAN Sno ZS a ZL et - WOMANS WORLD a < ~ il Are You a Stayer or a Wobbler? Written for the Tradesman. It is a great deal easier to keep the affection of your children than to keep their respect. “I love mother dearly, but she wab- Dies I Heard a young girl say. TE can make her stand for almost any- thing, because she never seems to be sure about things.” I had seen that very thing in action between that mother and that daugh- ter, but I had not realized how clearly the girl saw the situation. Only a few days before the mother had said to me: “I told Mildred to do that. I was not sure I was right, but [ think | was. She rebelled so, and argued me out of it. I don’t know what to do. What would you do?” That mother has a great deal of af- fection for her daughter; she is tre- mendously conscientious about every- thing—so conscientious that she con- tinually changes her mind because she is not sure of herself. And she is so anxious to “keep friends” with the child, she so dreads anything in the nature of a sharp difference of opinion, that she shifts from one judgment to eanother, and in the end the girl just bullies her into giving her her own way, And it appears that the daughter perfectly understands the process. "Lo tip the scales in favor of the child’s present pleasure against his ultimate good,” is the way one educa- tor describes the thing that such parents do. Their very solicitude for their children’s good will undermines their children’s respect for them. A series of mental and _ spiritual gymnastics might be good for such people, just to strengthen will-power. It is hard to get and keep unprejudiced poise; to decide what is for the child’s real good and hold it. When we de- cide a question for the child, some- thing he may or may not do, we should be very sure of our ground before the decision is declared, and then stand firm. It is better to ask for time to make the decision; to hear all the argument in the first place; to help the child make his own decision in the light of all the facts, than to announce a decision hastily and then yield to importunity. At the same time, do not be afraid to change your mind; to say frankly: “I think you are right. I have changed my mind. You may do it.” This honesty and openness of mind are as important as firmness of de- cision. The child has no more respect for a pig-headed parent, who says, “You must do it because I say so,” than for one who wabbles back and forth. I know a man, one of the really great men of our day, of whom it was said to me not long ago by one of his associates: “The great thing about him is that he decides things and they stay de- cided. He hears all the arguments, considers all the facts, and then says ‘Yes’ or ‘No,’ and that is the end of it. When he presents a plan or a decision to us he has thought it all out. He never wabbles. We lean on him.” You will find your children follow- ing your habits. If you “decide things and leave them decided” you will find that they do that, too. If you wabble, they will grow up to be wabblers, or, what is just as bad, they will tyrannize over you, compel you to accede to their whims and untrained judgments. And they may love you but they will not respect you. “Decide on your goals, then start for them,’ someone has said, ‘‘deter- minedly, sanely, and with joyous cer- tainty of success.” “This being of mine, whatever it really is, consists of a little flesh, a little breath, and the part which gov- erns,’ says Marcus Aurelius, and it is that which your children see in you. They early come to understand you perfectly, and their respect for you is exactly what you are entitled to. Intelligent, purposeful decisions, un- swerving when you _ have clearly thought out what is best for the child and for the whole household, stated with selfless tact; large-heartedness, broad-mindedness, sympathy for their inexperience, and a wise sharing of their interests preferring to say “Yes” but not afraid to say “No’—these are things that belong to the task and the privilege of parents. They make in the long run for the peace and the happiness and the efficiency of the whole household. Prudence Bradish. [Copyrighted 1921.] + 2 ~~ Prizes For Savers. Bamberger & Co., of Newark, N. J., has not only extended its merit sys- tem from other departments to the delivery department, but in addition offers certain prizes each month to drivers and helpers who deliver their packages at the lowest cost per pack- age. Before the installation of the prize system, certain differing condi- tions throughout the delivery system had to be taken into account. To make the competing fair, in determin- ing the cost of each route, the delivery force was grouped in accordance to the type of car used. Only those items of actual operating expense for which the driver might be held re- sponsible were considered. The prize money is divided between the driver and his helper in proportion to their weekly salaries. French Turnover Tax Generally Satis- factory. The collection of the French over- turn tax is simpler than collection un- der multiplicity of taxes and no tax- payer has complaint or objection. The monthly accounts are open to inspec- tion by the government and are promptly checked up. In general the tax is “passed on” in spite of the fact that no specific demand is made in law for collection. The French sales tax was instituted in France by the law of June 26, 1920, to replace the luxury taxes. It ap- plies to all commercial and industrial concerns and generally speaking to all individuals who sell goods. The principal exceptions are sale of bread; articles upon which the state has a monopoly; public services, brokerage charged by stock exchange and insur- ance brokers, the rate of which is fixed by law; sales of securities and produce by their exchanges; insur- ance transactions and entertainments, all of which pay special taxes. The normal rate of the tax is 1.10 per cent. This rate is increased to 3 per cent. net on amounts received in connection with lodging and sale of food and drink in “second class” es- tablishments, and 10 per cent. in “first class. 10 per cent net for goods classified as belonging to the * trade. luxury” The taxpayer must keep a book giv- ing details of daily transactions, re- port them monthly and pay the tax. A tradesman with a very small turn- over may obtain permission to be taxed on the returns of the previous year and make quarterly payments. Sales of real estate and capital assets are subject to special registration taxes and not to sales tax. The tax is not imposed on the personal ser- vices and professions which are sub- ject to a separate tax. The tax has not been in operation long enough to give an opinion on its ultimate results. In the months of July-August, September and October, the yield was 41.81 per cent., 50.96 per cent., and 44.67 per cent. of the budget estimates. The reasons given for these low returns are lack of proper understanding of the terms of the law, the preference of small busi- nesses for the quarterly settlement, the difficulty at the onset of organiz- ing the control of such an important measure. The changing of the econ- omic situation has doubtless resulted 25 in a lower turnover than the legisla- ture expected. Although by definition the price is imposed on the seller, in practice it is This “pass- ing on’ was certainly intended by the borne by the purchaser. legislators, who granted exemptions in the case of railroad, light, power and tramway companies, where an increase in rates to meet the tax is not per- missible without the authority of a special decree. It is difficult to esti- mate to what extent the tax may have to be absorbed in the future by some businesses, owing to the drop in prices. Texas Has New Chain Store Plan. Texas has a new chain of both stationary and mobile retail grocery patented under the name of “Serva Stores.” stores, The type of vehicles to be used, whether stationary or mo- bile, wilk depend on the density of population in the respective sections to be served. These vehicle stores will be supplied from a central warehouse, the mobile stores coming in at night to check up and restock, while the stationary stores will either be sup- trucks or be plied by distributing towed in to the warehouse each even- ing. Both the stationary and the house-to-house stores will carry ap- proximately only one day’s supply, with the double advantage of rapid turnover and fresh stock. —" REG. VS. PATENT OFFICE “The Economy Garmenf” Michigan Motor Garment Co. Greenville, Mich. 6 Factories—9 Branches Daniel T, Athletic Union Suits TOPKIS (Nationally Advertised) @ $8.50 Per Dozen B. V. D. (Nationally Advertised) @ $12.62% Which will you have? You know that either one leads in its class. NOW ON THE FLOOR. Get the EARLY business. atton & Company GRAND RAPIDS 59-63 Market Ave. North The Men’s Furnishing Goods House of Michigan 26 Corset Stock Can Be Turned Five Times Yearly. A the time this article is written there is considerable complaint from merchants that business is dull. A year ago merchandise was scarce, and manufacturers could not fill their or- ders promptly, and although prices were high all kinds of merchandise was easily sold. Now we confront a buyers market. We have got to make an effort to move goods. This is something we have not been accustomed to in re- cent years. What I have to say in regard to the corset department will, of course, apply to other departments. It is necessary to study ways and means of securing a large turn-over and satisfactory profits. Within the have read a good deal in newspapers Articles past few months we about corsetless women. have been printed about women giving up their corsets because they could not shimmy in them. It is reported that large numbers of women in the cities check their corsets at dances. This movement need not influence us at all, except that the dancing craze has brought a demand for lower cor- The demand for such models is being taken care sets with less boning. of by the manufacturers. We learn from a high authority that 100,000 typically American wom- en were examined and 90 per cent. were found corsets which were not right for them. This is serious because it affects the health of American womanhood. Women need to be taught how to select their corsets and how to wear them. This educational work should be carried on by the merchant and his corsetiere. Buy corsets only from well estab- lished concerns of good reputation. Money spent by the manufacturers of corsets in women’s magazines, makes the selling of the advertised brand much easier. It costs less to sell them, for there is less buying resist- ance and sales people like to sell They have confidence in them and feel that they know them better. The big factor is rapid turn-over. The merchant should make it his business to find out how much of the National advertising campaign is carried on in the interest of the brands that he has in stock. In order to determine whether mon- ey is made or lost on a line of corsets, certain records should be kept. It is easy to do this by having a card for every model, putting down on this card the sizes in stock and adding thereto all corsets bought and re- ceived and all corsets sold of every This gives the buyer a reliable buying guide, showing the quantity of each model sold and the slow sell- ers can be closed out. When a corset stock is looked over carefully you will usually find that the good selling sizes, that is from 23 to 28, are miss- ing and there are too many small sizes and too many large sizes. There are a lot of corsets on hand that should not be in stock, and fast sell- ing sizes and good models are miss- ing. Carefully kept records and more frequent buying will remedy this con- dition. wearing them. size. MICHIGAN TRADESMAN All women should be urged to be fitted to their corset. If 90 per cent. of women are wearing the wrong size or wrong model, this only can be corrected by careful fitting of cor- sets by a corsetiere who has been Some of the manufacturers which scientific fitting is taught, and not only that but salesmanship and other things which a corsetiere ought to trained. conduct schools in many know. It takes the right kind of a talk to induce some women to be fitted and then when they are fitted to the right model and the right size, it often re- quires salesmanship to convince them that they ought to buy the right cor- set. If you will study the methods of merchants who have a_ successful, profitable corset department, you will find that in nearly every case they have a fitter who has been trained in a good school of corsetry. While fitting, the corsetiere very frequently meets what we call patho- logical conditions. For instance, the customer may have had an operation for appendicitis, or something else, which makes her what is called a post-operative case, or even though not operated on a woman may have a hernia or rupture. These are but two of many conditions with which every experienced corsetiere is famil- iar. So it is advisable that the cor- setiere study medical corsetry, that she may understand these conditions and know what to do. There are many good ways of ad- vertising the corset department. Per- haps the most effective is newspaper advertising. Some of the manufactur- ers furnish effective copy and excel- lent cuts, which if used judiciously will bring satisfactory returns. There is a certain percentage which the mer- chant can afford for advertising and which should not be exceeded. It does not pay to publish an advertise- ment once in a while. He must make a plan covering a year’s effort and adhere to it. Window displays, signs, circulars, posters, letters and booklets to physi- cians, letters to a selected list of the best dressed women, to farmers’ wives, to dressmakers, if well pre- pared will bring good returns. It is possible to do a corset busi- ness of $1 per capita or even more. It is possible to make 100 per cent. on the amount invested in corset stock. This is true regardless of the size of the city or town in which the merchant operates. Take for instance, a town with a population of 5,000. This town has a trading population of 10,000, be- cause there are as many customers from outside the town limits as in- side. Among the 10,000 inhabitants there are 2,000 corset wearing women. How much they spend for corsets depends upon the kind of service given them. Of course in a town the size of this the merchant cannot afford to employ a high salaried corsetiere, but he can have one of his girls trained and she can sell goods all over the store or in other departments, so that her sal- ary is in proper proportion to her sales. Let her have charge of the corset department, make her respon- sible for it, send her to a corset school and show her what you want her to accomplish. With well known, reliable brands, if you are not too far from the mar- ket, you should turn over your corset stock at least five times every year. By advertising in the newspapers and using all the dealers’ helps which the manufacturer supplies you ought to more than reach your quota of $1 per capita. With well known brands, a trained corsetiere and good manage- ment the corset department can be made the most profitable deparment in the store. H. P. Junkins. ———_»- > Wasteful Products of Competition. Competition may be the life of trade and certainly is the father of a great deal of efficiency, but it does not al- ways result in actual economies. In fact, competition and the struggle for preferment in the competitive field very frequently results in saddling upon the trade unnecessary practices and very expensive habits, which in the course of time become adopted as fundamental and exercised by all competitors uniformly. One of these evolutions is referred to in a recent circular of the National Wholesale Grocers’ Association in the form of a letter to one of the mem- bers reading in part as follows: “Do you think that the practice of jobbers making railroad claims for retail grocers is a burden that the jobber should be called upon to bear? “Tt seems to the writer that this is the outgrowth of an antiquated idea, used originally by some salesman to secure new business. But since it has become the general practice, we do not believe that it brings any more business to any individual jobber. Yet the burden and the responsibility of this work continue upon the jobber. Is this really a part of the service which the jobber should be expected to perform for the retailer?” Secretary Toulme has put the mat- ter flatly up to his members in the form of a semi-questionnaire. Inci- dently he says in it: “This office would be pleased to re- ceive the ideas of the trade. ‘We are asking for suggestions, without in any way committing the organization to one view or the other. In fairness to the practice, it might perhaps be 636 Front Lace. athletic style. Corsets We feature the W. T. line in such prominent numbers as 621, 107, 585 and 102 in the back lace. 317 Flesh color with rubber top, or so-called A model for every figure. March 30, 1921 argued that the filing of claims is merely an accommodation that does not actually cost the wholesale gro- cer, who already maintains a traffic organization, a large sum, extra; that the convenience to the retail cus- tomer outweighs this cost. We would be pleased to hear from the trade generally pro and con, on this sub- > 99 ject. —__22->—___ Sure Indication of the Weakness of Wilson. A simple test of good writing is the ratio of verbs to adjectives. The verb is the word of action and life, and the strong, forceful writer uses twice as many verbs as adjectives. On the other, hand, the theorist idealist and blue sky chaser uses many more adjectives than verbs. This is found to be a never-failing rule by which the aims and accomplishments of a man can be accurately estimated. In an attempt to get an interesting sidelight on President Wilson, Bayard Hale opened one of Mr. Wilson’s books at haphazard and analyzed it. He found that out of a hundred words there is one verb and thirty adjectives. In other words, the descriptive or qualifying faculty in the man is much greater than the sense of action and life. Here is the way some of the masters divide the use of their words: Verbs Adjectives Riuskan 20 16 7 Carivie 22250050 12 4+ Shakespeare -__-_- 15 9 Macainey) 000 oo 11 iz Stevenson 2.2022 14 3 Poe 2) 12 S Shaw 22 14 4 ee You will find it easier to sell the next customer if you keep in mind the way you handled that difficult one. 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 8t. Grand Rapids, Mich. | Quality Merchandise—Right Prices—Prompt Service | WHOLESALE DRY GOODS ML ddddiiiidiliiiidididlidddbdidsbtiddddddbdddbbdddd, % Paul Steketee & Sons WILL aaiilllillidllllldlidddibididdihilsdhlididddddlddddbdddbddddddddbbddidddddbdddde GRAND RAPIDS, MICH. WH dddddadiiiidilldildddiddidisslle LZ, March 30, 1921 Types of Tightwads You May Have Met. Regular patrons of a Central Michi- gan store are the members of a fam- ily of long residence in the county. Over 700 acres of land in that county are owned by these people. Yet they spend like misers. Each member, from the youngest daughter at home who sterilizes her chicken eggs to prevent a consumer’s setting them, to the old- est daughter, has a way to secure heaping measure for their money. An experience with the mother is typical: There are two daughters married to well-to-do men. One day the mother entered the store and bought a vest for the baby of one of the daughters. It was priced at three for a dollar. cents, In three months she entered again and displayed an unusually retentive memory. “Clara,” she told the salesgirl, the same one who had waited on her be- fore, “in April I was in here to buy a vest for little Robert.” “Yes, I remember. right in front of you.” “That’s the kind. They were three for a dollar and I took one. Now I’d like to have the other two and there is the sixty-five cents. thirty-five One of those You see, I’ve got to buy them now for Martha’s new baby.” And the wealthy woman spent a half hour interviewing the boss in re- gard to the deal, insisting that as they were marked at three for a dollar when she bought, so it was unfair to her to deny the other two at the sav- ing of five cents! There is one soda customer in that town whose sales mean no profit to the druggist. An old gentleman whose penurious ways have built up a com- fortable income for him has a liking for strawberry “sody.” On his way from the little office he occupies in an antique building he stops in for his drink. Just as soon as he has con- sumed one-third of the glass of soda he thrusts the glass over the slab. ““Gene, spose ye put jist a mite more fizz on this.” “Lose money? the druggist. “ Sure we do,” said But there are always a few men who come in just to watch that event. vertising.”’ Then there is the local vamp, a widow whose ways are too shrewd for the grocers. She has learned that it is hard for the grocery salesman to say no when she asks for the extra measure, for she is pleasant to look upon, and has eyes that are mischiev- ous. When her boy comes for a quart of bulk oysters, a quart of sirup or other commodities that she prefers to buy in the bulk to the hard and fast package or can, he brings a half-gal- lon can or pail. “Mamma sent this pail over to get them,” the lad will say, faithfully re- membering his coaching, “so’s you could give a good measure.” And, as the widow is pleasant to talk to, the man usually does his darndest. Bucking the dice game is not the only method of getting cigars for nothing. One of the clothing stores has no rule against smoking and one of the salesmen who lives in the far East of town always has a reserve fund in his right vest pocket. He never has to walk home, for the old It’s a loss spent for ad- MICHIGAN TRADESMAN director of a bank a few doors away stops as regular as 11:30 arrives, toots his horn, opens the door and says, “Jump in, John; no use o’ walking’,” and the two rattle up the street in a car that ought to have been pensioned This old fel- lives beyond the home of the salesman, out at the edge of town where he eye on the farm he has built up by saving pennies and gathering mortgages. “Here you are, John; beats walkin’, dont 12° The vary one syllable a year. the final remark: ‘Well, I be dog- goned: li | fergot to stop at Wes’ place and get me a smoke. I’m plumb lost. Reckon ye ain’t got one one ye, John?” The required smoke sight, is promptly handed over—and John has paid for his ride. That was but one of the free smokes In the Antler Cigar Store there is a plaster of paris deer head. It has been handy for one of the local truck drivers. He smokes a_ two-for-a- quarter and as he does not wish to smash the extra one he lays it on one of the prongs of the deerhead. The old gentleman referred to learned of this some time ago. One day he was the act otf trading a seven-cent cigar for the extra fifteen- center. Word passed to the trucker. two or three years ago. low can keep an conversation doesn’t Nor does ain’t being in discovered in was Not long after that, when the old gentleman made the shift a number of pairs of eyes were watching him, and as he left the store a number of men forgot their work and followed in a way that would interest Sherlock Holmes. When he pulled out the county paper and started to enjoy it, lighting the cigar for which he had traded, the eyes of the shadows were upon him. There was a flash, a bang and a yell. Man, chair and crumpled paper went over. A nip of flashlight powder in the cigar had cured him of his trick. This was somewhat like the meth- ods used until a recent discovery by a grocer, who never had figured out why one customer never bought more than two gallons of oil in his five gal- lon can. Then he happened to watch the man as he turned on more to se- cure the heaping measure. A most absent-minded, leisurely fellow he was; but now it is recognized that he was a fast worker. He buys oil five gallons at a time nowadays. Late last fall, when the cry of lower prices was popular, a store in the town put On a Sale of canned corn at thirteen cents. It was a leader aimed to secure the patronage of those who felt that bringing down prices was a mere trifle. But it was “not much for The canner was ashamed to put his brand on it. ” cOFH. In spite of the inroads of this man’s spectacular advertising the other gro- cers sat tight and did not deviate from their policy of standard goods of grades that could be recommended by them. One day a woman came to one of them. When she steps into a store the fielders scatter to the fence. The men almost have to draw lots to decide who is to wait upon her. “What's your lowest price corn?” “Eighteen, two for thirty-five.” “Eighteen! Eigteen! Why it’s only thirteen cents over on the corner. That’s the way you overcharge.” “Madam, we couldn’t overcharge and hold our trade. But if you feel that way you owe it to yourself to go down to the corner and buy that. sort of corn.” we earn t,” let me have a couple.” Charles Abbott Goddard. It is all gone. Oh, well, a The Small Town Investor. A wholesome sequence of the great drives for the sale of Liberty bonds during the war, in which hundreds of thousands became security holders for the first time in their lives, is now noticeable. Men who pinched themselves to loan the Gov- ernment money, and tasted for the first time the sweetness of a surplus, want more securities, and have be- come small investors in other bonds and industrial stocks. There is nothing more certain in human nature than that saving to pay becoming for one stock investment creates a yet stronger disposition to save for an additional one. Its possession gives a man a stake in the prosperity of the country and makes him a better citi- zen-—more and thrifty. Perhaps this change in the trend of surplus cash is more marked in the industrious more small cities, towns and villages of the country than elsewhere—those for- merly fertile fields for promoters of hazardous played so often upon the local pride of their enterprises, who victims by initiating ultra speculative industrial ventures “for the good of the town,” sold the stock, and then left their creations to go from bad to worse under mediocre or grossly in- We been management. know communities that have frisked by adventurers of this sort at intervals for thirty years. The small something efficient town man has learned from his Government bonds and his industrial investments that have followed the war. He knows now the difference between being a soft mark for the prosperous pro- moters town with schemes for new factories that never and small partner through the purchase of their stocks, successful established management has been conservative and sound. It is an open secret that he enjoys having the ablest business men in the country work for him, which is exactly what happens when he becomes a stock- holder in a big and strong corpora- tion. He gets from his investments in such institutions not only the divi- dends they pay, but also reaps the enhanced values they build up year by year. The small investor who buys good seasoned stocks and pays for them, puts them away and pays no atten- tion to market fluctuations, is almost without exception sure of his finan- cial future. who invade his prosper, being a in great and concerns whose —_——_.->—__—_ Another Dollar Day Event in Pros- pect. Petoskey, March 29—The Trade Extension Bureau of the Petoskey Chamber of Commerce is to meet for luncheon at Braun’s Hotel on Wed- nesday, March 30, to conclude ar- rangements for establishing a credit rating bureau. Activities of this bu- reau. when established will clear 27 through the Chamber of Commerce office. : Dollar day will also be a subject for discussion at this meeting. Dollar day events in the past have been wholly successful here, each succeed- ing attempt bring increased results, and it is contended that with prices back to low level a spring sale should bring great trade to this city. With the clearing of country roads, “set acquainted” trips by retail mer- chants will be resumed and continued throughout the year. The strong promise of an early and warm season has already started cor- respondence from distant points look- ing to reservations of summer quar- ters. Petoskey looks forward to the most successful tourist and resort season ever experienced. On Monday, April 4, Petoskey either adopts or rejects the issue of bonds to furnish an en- tirely new and better water supply. The women of the community are heart and soul behind this issue and, without doubt, it will carry, even though a two-thirds majority of votes is required. J. Frank Quinn. toe - Private Collection Agency. A retail grocer doing a large credit business conducts his own collection agency with a large measure of suc- cess and saves the collection charges. This grocer has letter heads printed, at the top of which appears the name of “The Grocers’ Collection Agency,” with offices in some large city. As this grocer’s father lives in St. Paul, his letter heads bear the office address of St. Paul, Minn. He handles the letters himself at his own office and, when ready for mailing he sends them Paul and they are mailed out of St. Paul to the debtors. that of all together to his father in St. The return address is his father’s so if any should not reach their destination they will come back to his father who, in turn, notifies him. This grocer has found this saved him considerable money in col- method very effective and has lection charges. Walter Engard. Keeping Pace With Modern Business ROWING with the present instead of clinging to the past is the spirit behind the tax and accounting service this or- ganization is rendering financial interests. Constantly keeping pace with modern business tendencies has required the development of a highly specialized, progressive organization. In serving many of the lead- ing financial houses, we are privileged to present a type of personal yet organizational ser- vice that -brings to bear on every tax and accounting prob- lem an aggressive, practical modern point of view. Seidman & Seidman Accountants and Tax Consultants GRAND RAPIDS SAVINGS BANK BLDG. New York Washington Chicago Newark Jamestown Rockford MICHIGAN TRADESMAN March 30, 1921 TTER, EGGS 48» PROVIS yyy mene? 4, jam ON Kpere Dh {ctu : pa: PE ZA f rae Sith EZ << WAZ (ms “oe 5 WFD ae. >| —_ Michigan Poultry, Butter and Egg Asso- ciation. President—J. W. Lyons, Jackson. — Hurley, De- troit. Secretary and Treasurer—Dr. A. Bent- ley, Saginaw. Executive Committee—F. A. Johnson Detroit; H. L. Williams, Howell; C. J. Chandler, Detroit. How the Watermelon Came Into Its Own. At one time in this country water- melon was believed to be the carrier of cholera morbus. It was claimed that many cases of this dread dis- ease could be traced to the eating of watermelon, and as long as this su- perstition was abroad and accepted, a lot of people ate watermelon expect- ing to be on their backs with cholera morbus in less than a week. Finally, a Dr. Tanner made an an- alysis of watermelon and found it to consist almost entirely of water, sweetened with a little sugar. He de- clared it to be about the lightest food that could be taken into the human system, and chose it as a means of breaking a 40-day fast. He literally gorged himself with watermelon, and the newspapers carried columns about his feat. This proved such a good advertise- ment for the watermelon that it has ever since had a place on the tables of even the strictest dieticians. It has often occurred to the writer of this that it would be a good idea to change the greeting “How are your” to “You're looking well to- day!” We must all admit that the less we think about our bodily ailments the better we feel, and that our physical condition is largely dependent on our mental attitude. ——_+~--+___ Coconut Oil for Animal Fats. For many years past the world’s production of animal fats has been steadily diminishing. Lack of such fats spelled famine in Europe during the war, when great quantities of them were withdrawn from human use to make glycerine for high ex- plosives. Even now, and in this country, there is an insufficiency of animal fats (as indicated by the price of butter), and to make good the shortage coco- nut oil is being imported in enormous quantities. During the last year 345,- 737,913 pounds of this oil were brought into the United States. The oil is largely used as a cook- ing fat, but also in the manufacture of nut butter, candles, soap and cos- metics. It is said to be an excellent substitute for cod liver oil, being high- ly digestible and with the advantage of an agreeable flavor. At ordinary temperatures coconut oil is a white, butter-like solid. The raw “meats” are dried in the sun before shipment from the tropical countries where coconuts are grown. In this shape the material is called copra. The oil is extracted by power- ful hydraulic presses, the yield being 65 to 70 per cent. of the weight of the copra. ———__.-.___ Catch Phrases To Use in Advertising Coffee. Coffee, coffee, steaming hot, Out of the good old coffee pot, Finer to me than any beer, Finer by far than this new ‘‘Near,’’ Equal to soft drinks the world o’er, Every cup calls for just one more. If you wish to make home brew, good coffee and water will do. If you don’t drink coffee try it. Never too late to reform. Coffee, the drink of yesterday, to-day and to-morrow. Everywhere I go I see coffee, and everywhere I see coffee I go. There is no coffee curfew. Start the day the coffee way. When you buy coffee never fret, for the full value you always get. Let’s all get together on something so why not coffee? Coffee has been weighed in the bal- ances and found worthy. Coffee, the drink of the U. S. A. It is here, and here to stay. Every member of the family from A to Z wants coffee, same as you and me. It is not what you pay for coffee, but what it pays you, that counts after all. Good coffee will help a poor meal, and bad coffee will ruin a good one. —_——__~> New Kind of Food Made by Woman. A woman, Marie Bloch, of New York city, is the inventor of a new kind of food, for which she claims the advantages of palatability, appetizing- ness and nutritiousness. It is meant to take the place of, or at least to supplement, macaroni, noodles or other similar foods which can be sold in packages or bulk and then cooked by the consumer. The in- ventor claims for it the advantage of having a maximum food value in a small volume of material. She mixes six ounces of tomatoes (preferably concentrated) with four- teen ounces of flour and one ounce of fresh eggs. This composition she rolls out into thin sheets or strips, which are allowed to dry a short time, and then are cut into small pieces or blocks of suitable size. The product is subjected to further drying until the pieces are crisp and entirely free from moisture. This novelty in foods, which has a reddish tint attractive to the eye, provides a dish with appetiz- ing odor and agreeable flavor. For marketing purposes, it is to be put up in cans or paper cartons. Wholesale Potatoes, Onions Correspondence Solicited Frank T. Miller, Sec’y and Treas. MILLER MICHIGAN POTATO CO. Wm. Alden Smith Building Grand Rapids, Michigan sEND us orDERS FJ KR I,D SE WILL HAVE QUICK ATTENTION Pleasant St. and Railroads Both Phones 1217 Moseley 1&3: others, GRAND RAPIDs, MICH. EDS The Best Known and Known as the Best GRAND RAPIDS 2 The Vinkemulder Company WHOLESALE FRUITS AND VEGETABLES MICHIGAN Recommend x : 8 & ¥ o The Purest Spread for Bread Packed 10 and 30 lb. cases 1 lb. cartons M. J. DARK & SONS Sole Distributors in Western Michigan Stock Purity Nut It To Your Customers Every pound of Purity Nut is Guaranteed to Satisfy PURITY NUT MARGARINE Grand Rapids, Mich. With a full line of all Seasonatle Fruits and Vegetables We Buy GGS We Store GGS WHOLESALE One Dairy and Packing Stock Butter, Etc. WE SELL Egg Cases and Ege Case Material. count and guarantee proper temperatures, Grand Rapids, Butter, Eggs »» Cheese We are always in the market to buy fresh Eggs, Number Our Warchouse is a public institution soliciting the patronage of all. We store your products for your ac- Write us for Rate Schedules or other information. Kent Storage Company Michigan We Sell GGS March 30, 1921 VITAL MESSAGE TO GROCER. Macaroni Furnishes Basic Food for Family Dinner. The macaroni industry has grown to be quite a factor in American busi- ness. We manufacturers feel, how- ever, that a better understanding of the value of macaroni as a food; its place in the diet of the average family; the opportunities it offers as a busi- ness builder and business getter for you will not only stimulate this in- dustry but be of great advantage to the retail grocer as a profit producer of great value. Let me here remark that I believe that I have a real message which I think will be interesting and profitable to the :retail grocers of the entire country. Having myself served as a retail grocer for several years I had an op- portunity to learn that the retail gro- cers, like all other business men, are seeking information and striving for ideas which will enable them to de- velop and increase their business. So I am going to tell you some- thing about the food macaroni in terms of profit to you. Let me remind you that macaroni is now generally recognized as one of the best balanced foods in our diet. It is made from the most nu- tritious part of the wheat, which is in turn, in terms of bread, called the Pstatt of lite,’ [tis a healthful and wholesome food. It is rightfully served as the principal basic part of the dinner. This means that the meat dish of course may be. eliminated when macaroni is served. Now this is the point of the message I have for you, that the grocer should more frequently be considered when the principal or basic dish of the meal is selected. What do I mean? Did you ever stop to consider the fact that while the retail grocer is generally con- sidered the principal purveyor of food- stuffs to the public he is seldom called upon to furnish the foundation or basic food for the dinner in the Ameri- can home? When the _ housewife ponders over the preparation of the meal and thinks “What shall we have for dinner,” she invariably considers first the principal dish around which the dinner is to be arranged. When she does this, does she or- dinarily think of the grocer as supply- ing the materials for this dish? I speak of the dinner because in the American home the dinner is the principal meal, whether it be served at 12 o’clock or 6 o’clock and it is the meal at which the greater portion of the foods purchased for the daily use of the family is consumed. The din- ner is built around the principal dish. Do you supply it? This principal dish usually is meat, fish, beans or macaroni. Meat or fish are invariably procured from the butcher next door or around the corner. selected the If beans are ingredients for their MICHIGAN TRADESMAN 29 preparation largely come from the same source. On the other hand if macaroni is determined upon as the principal food for the meal the housewife, after buy- ing it from the grocer, purchases with it also from the grocer tomatoes, cheese crackers, or other articles of food for its preparation. So it is not at all difficult to see that the sale of a 10c or 12c package of macaroni brings with it the sale of other com- modities many times its value. The grocer furnishes not only the in- cidentals for the dinner but the en- tire meal. His sales are thus increased by the amount which would other- wise have gone to the butcher for roast or steaks or chops, and as we will see the aggregate of this amount is very considerable. Let us see what this means in dol- lars and cents to the grocer. We are told that the annual consumption of macaroni in the United States per capita is from four to five pounds. In many foreign countries where its use is better understood the per capita consumption is far greater; for in- stance in France and Italy it is from 35 to 40 pounds. There they have learned fully its true food value. On the basis of an 8 ounce package sold for 10 cents we find that the annual retail sales of macaroni in this coun- try amount to $80,000,000. It is quite possible to assume that for every dollar’s worth of macaroni sold by the retail grocer other foods, tomatoes, cheese, crackers, etc., of the value of at least $2.50 are sold for its preparation. Therefore we can now credit the macaroni product with re- tail sales amounting to some $280,- 000,000 annually, a large portion of which. is due to its ability as a selling agent of other commodities. A sales agent such as this should not be ig- nored. Keep a supply of macaroni in the homes of your customers. It sug- gests to them its frequent use, which in turn suggests the purchases of vari- ous other commodities for its prep- aration as we have seen. It is the most profitable trade producer a gro- cer has. Again let me impress on you the advantage to be derived by you from giving the public to understand that macaroni is not essentially a side dish, but due to its wholesome sustaining character may readily, be made the principal article of food served at the dinner. As we have seen, a double advantage is then gained. You serve the whole meal not merely part of it. This may be done by the individual grocer from day to day. You all know how frequently the housewife comes into your place of business with the query—‘“‘What shall I serve for dinner to-day?” Generally her first thought is of the principal food around which the dinner is to be arranged. Is it to be meat or mac- aroni—butcher or grocer? Should a tastily prepared dish of macaroni be suggested, you will have the advan- EGGS AND PRODUCE Citz. 1361 Bell M. 1361 The PTOWATY HOUSES Are Acknowledged Leaders All-Ways Michigan’s Leading Fruit and Vegetable Distributors. The Nearest Piowaty House Will Serve You Satisfactorily. Jackson, Mich. ove Rapids, Mich. | Saginaw, Mich. ‘South Bend, Ind. M. Piowaty & Sons Piowaty-Downs Co., Lansing, Mich. Piowaty-Muskegon Co., Muskegon, Mich. jn Dou: Syrup On the table, Domino Syrup combines a clear, inviting amber color with a taste of distinctive goodness—the rare, winning flavor of sweet cane. In the kitchen, it adds the final savor to delectable desserts and good things to serve. In the retailer’s store, Domino Syrup combines the quality of a popular all- year seller with a good name that enjoys the confidence of the continent. Sold in clean, convenient cans for quick, econom- ical sales. a American Sugar Refining Company ‘ Sweeten it with Domino”’ Granulated, Tablet, Powdered, Confectioners, Brown, Golden Syrup. You Make Satisfied Customers when you sell “SUNSHINE” Watson-HigginsMlg.Co. GRAND RAPIDS. MICH. Merchant Millers 2 Orn iy rats | 3 FLOUR aca & Lis BLENDED FOR FAMILY USE % erchants as THE QUALITY IS STANDARD AND THE 7 3 ; PRICE REASONABLE Brand Recommended by Merchants Genuine Buckwheat Flour Graham and Corn Meal J F. Eesley Milling Co The Sunshine Mills PLAINWELL, MICHIGAN NewPerfection Fiour Packed In SAXOLIN Paper-lined Cotton, Sanitary Sacks 30 MICHIGAN TRADESMAN March 30, 1921 tage of providing the entire dinner. She on the other hand will have gained the advantage of providing a tasty substantial meal for the family at a cost less than if steak, roast or chops had been served. I hope I have brought home to you the value to your business of your macaroni sales not only for the direct results which they themselves pro- duce but the incidental business which they develop. Also that I have shown you the great advantage to be gained by impressing upon the public that macaroni is essentially a basic food around which the entire meal may be arranged. That you will gain the ad- vantage of supplying the substance as well as the incidentals of the dinner which in the aggregate is no small item in the way of increased sales. Naturally our interests as manufac- turers and yours as retail grocers are mutual. We have for years been striving to impress on the American public the value of our product as a basic food. With your assistance this can readily be accomplished. When this is done the benefit will come to us in increase sales of our commodity; to you it will come in the sale of this really basic food in increased quanti- ties. You will furnish the meal not merely the “trimmings” for it,—also you will realize on the sale of the other commodities needed for the preparation of the macaroni. So let us join hands and reap the benefits from the distribution of this knowledge and the increased use of the macaroni product—as a principal food served as the primary dish of the American dinner. James T. Williams. —_—___- 2 Inaugurate a Pay Your Bills Cam- paign. London, Ohio, March 29—In an en- deavor to stimulate the prompt pay- ment of bills the business and profes- sional men of London and West Jef- ferson, two central Ohio towns locat- ed within ten miles of each other, have banded together and inaugurated a “Pay Your Bills” advertising cam- paign. A full page display copy is used once a month, coming out upon the last of the month and urging the prompt payment of monthly bills. Each copy sets forth some argument to impress upon the readers the im- portance of paying their bills promptly on or before the tenth of the coming month. In their copy they say: “Credit reflects character.” “Do you know that your character is judged by the way you pay your bills? “Well, it is. “Prompt payment of bills tells the merchant that you are a man or wo- man of your word character.” “Lax payments indicate poor busi- ness methods and disregard for the all-important business of character building.” “Promptness in meeting your obli- gations reflects honesty, good char- acter and determination to maintain a sound standing in your community.” “The more prompt you pay your bills the better your credit grows.” “Who is a credit dilinquent? \ question everyone who runs_ bills should ask himself.” This copy handles the subject with- out gloves and there can be no ques- tion as to the results such a campaign will bring. Walter Engard. —_—_~+<-. —___ Penalty of Success. No man desires defeat; and yet When all the balloting is o’er, The loser need no longer fret; The winner has to work still more, a person of sood WHAT ADVERTISING DOES. Takes From One and Gives To An- other. Ever since I read the Little Rollo Books and McGuffey’s First Reader I have been taught that it is a fine idea to travel and see things. Travel is said to broaden a man’s mind and liberalize his viewpoints. If you stick to one place like an oyster, your in- tellect will atrophy and you won’t know what is going on. The dullest people in the world are those who are born, live and die in the same town, even though they may be the happiest. Advertising has done much to in- crease intelligence by encouraging travel. Some of the finest business literature that we ever fished out of the ink bottle has been that devoted to advertising the wonderful sights to be seen somewhere else. No mat- ter where you were, advertising point- ed out a more charming place to go. Cities and States vied with each other in setting forth their manifold advan- tages. You were shown why the place where you lived was not so nice a place to be as some other place. In Magazine, newspaper and_ printed folder, the glory of God and His handiwork were set down in all the alluring array of words and sentenc- es. The men who make pictures and the men who liberate language were turned loose and did a mighty fine job. Hill, mountain, valley and vale were painted in words so enticing that a fellow felt like chucking up his job forthwith and beating it for the depot. The warm breezes of the sunny Southland lured the Northerner in January, and the seaside beckoned in July. The Grand Canyon of Arizona, mightiest work of Nature, was de- scribed in awesome words, and even at that no one ever lied about it. It is so magnificent that falsehood can- not eo as far as fact. Old Pike’s Peak, with its eternal snows and its summit sticking up so high that you can see heaven from there, was de- scribed in a way that made you want to pack up and hike for Colorado in- stantly. We were told of the wonders of California, where you get your Paradise without going through the formality of croaking. Pictures were shown of travelers luxuriously loaf- ing on soft cushions at Pullman win- dows and gazing with soulful eyes up- on field, flora and fauna. As far as vision reached were rows of trees heavy with their burden of figs peach- es, apricots, oranges, lemons and plums. Along streams that tumbled over rocks and ran laughing to the sea were fishermen flicking the fatu- ous fly and luring the speckled beau- ties to their doom. Quail, pheasant, ducks, geese, squirrels, rabbits and meek-eyed does that flee in terror be- fore the man with a gun were describ- ed for the edification of men whose instincts to kill still survive. The golf links at home. was the lure present in advertising Always and forever form to entice you away by rail, by steamboat and by flivver. Well, what of it? Just this: A wail is going up because the United States department of labor has issued some statistics that showed what is called You Owe Your Customers They generally owe you—but you owe them some- thing in these troublous times of readjustment. They have stood by you loyally during the war-price period, but you cannot afford to lie down in your progressive merchandising policy that has built up your business. That means you must carry a full supply of Shredded Wheat Biscuit to meet the demand which we have created and which we hope to increase during the coming year. Shred- ded Wheat is something more than a “breakfast cer- eal.” It is an all-day food, more nutritious than meat or eggs, and costs much less. MADE ONLY BY The Shredded Wheat Company, Niagara Falls, N. Y. |) IAMOND 2 The. Sak thats akbsalt- DIAMOND CRYSTAL SALT CO,, ST. CLAIR, MICHIGAN. 4 ut Wea pies ase onan Sse mA x ncainabieacd March 30, 1921 ‘labor mobility.” I had to look the thing up, for I didn’t know what it meant. “Labor mobility” means that labor is on the move. It has caught the idea that traveling is a good thing, or anyhow advertising has said it was. Labor wants to see brooks that bab- ble, rabbits that run, birds that trill, trees. that bear luscious fruit, moun- tains where you can play snowball in August. It wants to see the canyons, the gorges, the precipices, the ravines and of course the beetling crags. It wants to see what isn’t to be seen at home. It wants its intellect to broad- en, its vision to enlarge, its faculties to develop. It wants to go to other cities to find out how things are done there. Advertising has created the wanderlust in its soul, and it is go- ing to get some of the fun to be had by motion rather than the eternal monotony of staying where you are. And now comes the remedy pro- posed to stop this dreadful desire to move. You couldn’t guess it in a week. It is advertising! That is to say, advertising is proposed to undo what advertising has already done. First, advertising creates an itch to travel, and now advertising is to serve as a salve to cure the itching. You are “given” something and then it is taken away from you. The _ high- brows will now proceed to tell labor how elevating it is to stay at home, visit the burying grounds on Sunday, go at least twice a week to the public library and on holidays, walk around the new court house and admire it. It will be shown in paid space that your own town is the best place that ever was. Labor will be advised that travel is an expensive and foolish proposition invented by railroads and hotels to reduce your visible supply of ready money. It will be shown that no- body but a lobscouse or a_ loblolly would think of venturing anywhere near the railroad station, and as for steamboats, they are wicked contrap- tions conceived for the purpose of taking foolish folks out on the treach- erous waters and drowning them. “Domesticity” is to be the rallying cry. Stay home if you would be hap- py and jostle John D. from his pedes- tal. All sorts of calamities await those who venture outside the patrolman’s beat or the captain’s precinct. And what are the railroads, the steamship companies, the resort peo- ple, the trunk manufacturers, the real estate sharks, the hotels and the cities where labor is short going to do about it? You said it. They are go- ing to keep on advertising the beau- ties of Nature, the charms of climate, the glories of going where you see something you don’t see where you are living now, or at least think you don’t. The poor public will then be up in the air, not knowing whether to stay or go—whether to be a dead one or a live one—whether it is better to have more intellect, more knowledge and more experience, or get along with what few brains you now have. It will be like the fellow who doesn’t know whether to stick to birth con- trol, or join the monkey gland move- ment. Oh, this thing of advertising has as many features as old P. T. used to have in his great circus! You can twist and turn it to any end like a MICHIGAN TRADESMAN political platform. And the funny thing about advertising is its ever- lasting contradictions—its adaptation to all the warped and incoherent va- garies of a disordered mind. For instance, when you get labor to stay where it is, you keep money away from railroads and other trans- portation companies, and yet we are told that no country can be prosper- ous when its railroads are not. You keep other cities from getting labor they may badly need, and thus make the cost of labor high there because it is scarce. When you advertise a new style of baked beans, you take sales away from other bean bakers, or if you create new bean eaters you rob some other food producer of money he would otherwise get. Then he turns around and advertises his old trade back to himself, and leaves you where you started. Every adver- tisement that sells one kind of goods takes profits away from makers of other kinds of goods. If a man gets $40 a week, and advertising induces him to spend it for this, that or the other, all the advertising in the world cannot induce him to buy anything more unless he goes into debt, and that is just what often happens. Whether debt is a good thing I am not quite sure. Mother used to tell me to keep out of it, and I imagine she knew what she was talking about, for she was generally right. The moral I want to point out in these highly literary remarks is that advertising does nothing more than take money away from one man and give it to another. This is business and is most respectable. There is just so much money floating around, and the fellow whose advertising gets the most of it is the successful man of to-day. If your advertising suc- ceeds in getting people to travel around, or if it succeeds in getting them to stay at home, you are a busi- ness genius both ways, the public constituting the despised middle. If your advertising gets people to brush their teeth with So-as-you-done’t, it 1s the same thing as getting them to do the work with So-as-you-do. The main idea is to keep the teeth clean, and the advertising of forty kinds of tooth paste is a sad waste of dollars. I should say the advertising of any- thing to encourage extravagance is not a good thing for the country. We have inherited enough extravagance without artificially adding to the pres- ent supply. I think it would be a good notion to put forth the proposition that people ought to be told through advertising to first buy what they need, and then if they have any money left they can buy what they want. How does it strike you, anyhow? Krank Stowell. +--+ White Light. Electric light is sometimes spoken of as ‘artificial daylight.’ But day- light is white, and electric light at its best is never quite that. Gas light is very yellow, and so like- wise is the light of an oil lamp. This is because the temperature of the flame in either case is low. As the temperature of the source of light increases the color becomes paler and paler yellow; but the most intense incandescent electric light is decidedly yellow compared with sun- light. Recent experiments made at the United States Bureau of Standards ap- pear to prove that light produced at a sufficiently high temperature would in color match sunlight, and that about 10,000 degrees Fahrenheit would pre- sumably do it. Noon sunshine, says the bureau, ap- proximates white. But nobody posi- tively knows whether the sun itself is white, yellow or blue. The late Protessor S. P. said: “If we could rise above the earth’s atmosphere to view it, we would see that the sun is blue—not merely bluish, but positively and dis- tinctly blue.” ——_—~> «2. Hens Built For Service. All hens are not alike. and some do not. Some lay Man, fond of eggs, spends no little time endeavoring to “make” his hens lay. He feeds them all sorts of prepared foods and shell equipment to stimulate egg produc- tion—usually in vain. Students of hens of various breeds have learned that short backs, deep bodies and_ fairly long space from the base of the tail to the front of the keelbone are the physical characteristics of rapid drop- pers, no matter what their breed may be. The Pennsylvania Farmer tells us 44 daughters of six males of the selected those with fair specifications averaged 186 eggs each in their first laying year. Oe In Memoriam. Here lies the body of William Gates, Tread softly, all who pass; He thought his foot was on the brakes, But it was on the gas. Langley 31 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 - platform wanted, as well as height. We will quote "gmoney saving price. Sidney Elevatur Mnofg. Co., BE SURE OF Merit and Safety Sidney, Ohio Regent Theatre hh Ist Mortgage Gold Bonds Are Safe, Sane and Sound FISCAL AGENTS Interstate Securities Corp. 431 KELSEY BUILDING GRAND RAPIDS, MICH. Steady and Assured Power | of Polarine to use in your car. No matter how skillful a driver you may be, to obtain the best results from your car, you must use a gasoline with a correct range of boiling point fractions. A gasoline which will give all the power your engine is capable of developing. § BED CROWN GASOLiyp 2 Red Crown Gasoline Is Steady and Sure (@olarine THE PERFECT MOTOR Ot SEALS PISTONS AGAINST LOSS OF POWER. One of the four grades of Polarine Oil will enable you to con- serve and use all the power your engine will develope. seals pistons and minimizes carbon. We recommend their use in every make and type of car. Ask any Standard Oil agent or representative to show you the chart on which is given our recommendations as to the correct grade STANDARD OIL COMPANY (INDIANA) Polarine MICHIGAN TRADESMAN —_ — a )MIMERCIAL TRAVELE _— = = — = wot . = ~ = Ry\\ NVI yO e At Grand Council of Michigan U. C. T. Grand Counsellor—H. D. Ranney, Sag- inaw. 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. one Page—George E. Kelly, Kala- mazoo. Grand Sentinel—C. C. Carlisle, Mar- quette. Heuman, Concerted Effort To Reduce Travel- ing Expenses. The Hotel Committee of the Inter- national Federation of Commercial Travelers’ Organizations recently is- sued a letter to 600,000 traveling men in which they are requested not to patronize hotels in which exorbitant rates are demanded. The letter reads, in part as follows: “Traveling men all over the country have reached the rightly so, that the prices charged by hotels for rooms and conclusion, and meals have reached the peak and it is time to call a “strike.” The traveling fraternity has the same weapon with which to wage warfare upon the hotel pro- prietors and hotel corporations that the general public used in refusing to purchase wearing apparel and shoes -at prices which they thought unrea- sonable and out of proportion. There- fore, in order to help you and your fellow travelers, the Hotel Committee of the International Federation of Commercial Travelers’ Organizations urges the recipient of this letter to refuse to patronize such hotels as are charging or asking exorbitant prices for rooms and food. “This letter is being sent to 600,000 traveling men and each and every man must do his part, for only in unison is there strength and only by the con- centrated efforts of the army of six hundred thousand of your craft can it be expected to get results. There- fore, it behooves every man to help break the wall of high prices by pa- tronizing cheaper hotels and restau- rants. + 2. Harbor—Hyman Benjamin has merged his clothing business in- to a stock company under the style of the Benjamin Sons Clothing Co., with an authorized capital stock of $25,000, $17,000 of which has been subscribed and paid in in property. Benton 34 MICHIGAN TRADESMAN March 30, 1921 “yy VQ n~ Be RK YY 1) (ae 3s S we a) IIL, eeod) sn) Michigan Board of Pharmacy. President—H. H. Hoffman, Sandusky. Secretary and Treasurer—Charles S. Koon, Muskegon. Other Members—E. T. Boden, Bay City; James E. Way, Jackson; F. C. Cahow, Reading. Next Examination Session—Grand Rap- ids, March 15, 16 and 17; Detroit, June 21, 22 and 23. The Country Druggist as a “Helpful Factor. How many thousands of country druggists are performing some help- ful service every day in the year for which their fee is no more than the modest profit on the merchandise sold? If anyone could make an ac- curate reply to this query, I am sure that our druggists would soon be in line for a medal as Local Philanthro- pist. Well, then, how does the country druggist serve his patrons? Being con- nected with a country store, located in a small town, it is a common sight to observe a farmer come into our store with his hand all bandaged up. In so many instances, an inquiry as to the cause of his misfortune could be answered before it is made—blood poisoning—for this seems such an or- dinary occurrence amongst our farmer customers. I have often suggested how very much better it would be to use a little foresight and supply the home with a few simple first aid ma- terials, and I really believe that no small number of sales have resulted from this suggestion. For instance, there is an aseptic and absorbent gauze bandage, absorbent cotton and an antiseptic solution of some kind. These little things may prevent weeks of pain and discomfort and save much on doctor’s bill. Now, when Mr. Far- mer gets his finger in the cross-cut saw, or gets a glancing slash across the foot from an axe, or slams down the lid of a grain bin on his hand, a hasty application of these “home remedies” often works miracles, if the farmer could only look in the future and see what might well happen to him if he had practiced neglect in- stead of foresight in attending to his injury. Isn’t our country druggist somewhat of a regular fellow when he thinks of these things and passes the suggestion along to his customers? Then there is the whole line of liniments, sprain reducers and rubbing oils. Why not suggest a bottle of one of them for the family medicine chest or cabinet? Perhaps a specific ex- ample will bring out the point of their value, as well as anything. A few weeks ago, one of our customers turned over his ankle one day and as he did not notice any ill effects at once, he paid no attention to it for several hours until it began to set up an acute swelling which was increas- ingly painful to him. Being a person- al friend, I advised him to go and have one of our local physicians look it over and suggest treatment for it, as I thought there might be a slight frac- ture or some torn ligaments. How- ever, he did not wish to consult a doctor, saying he was afraid the doc- tor might lay him up for several days. I gave him a bottle of a well-known rubbing oil, which we have long sold with warked success, and suggested that he should put hot applications on the ankle to open the pores, and then give the swollen parts a prolonged rubbing with the oil. Although walk- ing was so painful to him when he left the store that he had to summon a car to drive him to his home, I was surely surprised to see him walk into our store on the second day following, as well as ever. He told me he had worked on his ankle for an hour and a half after arriving home that after- noon and had then gone easy on walking the next day, and it had done the trick to perfection. I needn’t tell you that he was grateful to me for my humble advice, and he doesn’t for- get us when he can turn trade our way. That is human nature, of course and we are only too glad to help out in our little way whenever we can, but isn’t it just these little personal atten- tions and real interest which bring big profits into little stores? This per- sonal attention and real interest in a customer begets confidence, for folks are the same the world over when it comes to appreciation of a personal interest in them. This same thing worked out in an- other way not long ago. A friend of mine, who has a summer camp in the mountains near our town, came to me one day last summer and suggested that he ought to have a little first aid kit for use in camp. I gave him one, and included a bottle of a very good antiseptic solution which, from per- sonal experience, we knew to be very reliable. I forgot about the sale short- ly after he left the store, until several weeks later, when one day he dropped in at the store again and told me how one of the fellows working on an ad- joining cottage had stepped onto a rusty nail, driving it well into his foot. He carelessly thought nothing of it at the time, until it became so painful that he could scarcely step on it. My friend saw him limping about and en- quired what was the trouble. Upon examination, he found a bad puncture wound, which in the absence of a doc- tor (the nearest being four miles dis- tant), he offered to cauterize and bandage. It was just a case of “home remedy” or none at all, at the moment. My friend is a painstaking sort of chap and he must have done a neat bit of work, for he told me that the swell- ing went down, and with a few subse- quent dressings, the wound was thor- oughly cleansed and healed up nicely. Perhaps he saved the young fellow from a bad case of blood-poisoning, which too often follows in the wake of carelessness and neglect. The same thought of suggestive salesmanship applies to so many ar- ticles in the drug store. I do not mean to imply that the druggist should attempt to assume the respon- sibilities of the physician, but let’s rather look at it in the light of sup- plementing his professional services. If the physician were to be called to our homes in every single instance of bodily discomfort, pain or injury, our professional cohort would surely have to invent a new day with twice the present number of hours—a day in which there would be at least a few snatches of rest between cases. Here is another instance of helpful suggestion on the part of the druggist. Mrs. Brown, over on Grand street, feels that she is catching another of her annual spring colds, due to an un- wise change of clothing during one of our warm spring thaws. She can call in the doctor or she can turn to her medicine cabinet and look about for some quinine or rhinitis pills and a laxative tablet. Chances are that this forehand prevention will ward off the cold—if not, then let’s summon the doctor. We might mention some of these simple preventatives to our pa- trons when they come to our store for a box of toilet soap or a jar of cold cream. Then there is the whole line of vaselines in tubes—how very handy to turn to the home medicine cabinet for camphorated, mentholated, carbolated (or what not) kind of vaseline in this line. Perhaps many a spring “cold” in the early stages has been broken up or alleviated on account of our suggestive salesmanship at this time of the year. Customers remember these things, too—let us continue this per- sonal thought for their welfare, for it meons our own financial welfare, too. Let’s take a jump now to another department of the store — rubber goods. Every household should have a hot water bottle. There are ever so many uses for one which may be sug- gested in local advertising. You are as familiar with these uses as the writer. During the winter months, for one period of two weeks, we put on a special sale, using an advertising fea- ture for which we can claim no orig- inality, but one which brought very fair results. We made our offer, both in newspaper space and in window display, to make an allowance of a cer- tain percentage of the selling price of any hot water bottle, to be applied to- ward the purchase of a new one, upon bringing us the old bag (no matter how old or worn out). Possibly this brought forth some from the attic discard barrel, but we did not lose out on the proposition by any means. We take off our hat to the druggist who first thought of the idea, too. In this department of rubber merchandise, there are fountain syringes, douche bags, rubber gloves, invalid cushions, atomizers, bath sponges and sprays, and so on—the whole list being a young catalog in itself. Just a few words about sales pro- motion, which we find essential to the country druggist. Newspaper space and window displays go hand in hand, and, of course, are a much worth while detail for the progressive phar- macy. They are so much a matter of fact that it seems unnecessary to dwell on them. However matter of fact they may be, it is my observation that clean windows and fresh displays do not always greet the eye of the passer- by, in some of our small town drug stores. A dozen fly-specked cartons of Knocks-’Em-Cold Bitters is not a particularly inspiring sight on the Business. May We Suggest: Glassware - - Warm Weather is almost a reality You appreciate what this will do for your Fountain The Guarantee Iceless Soda Fountain Vortex Sundae & Soda Service J. Hungerford Smith’s Fruits & Syrups H. & P. Dutch Process Cocoa Spoons - - White Rock Ginger Ale Coca Cola, Etc. Table Service Hazeltine & Perkins Drug Co. Grand Rapids, Michigan Mafch 30, 1921 MICHIGAN TRADESMAN 35 tenth week after they have been put In Hartford, Conn., there is a drug- ; é a] oe , a Shee me Wholesale Drug Price Current in the window, and sometimes you gist who takes advantage of every fail- ov —--—— — are lucky if you can even see them ure of some other druggist to increase Prices quoted are nominal, based on market the day of issue. ge sono sg smoky aig his prescription business. He buys Acids Almonds, Sweet, en Tinctures ‘rom the country drug store aspect hei ripti : cS < Boric (Powd. 8%@ 25 , imitation ----- et Aces y drug e aspect, their prescription record books and Bene Coes). 18%@ 25 Amber, crude -. 3 00@3 25 Aconite -----..-- @1 35 I want to emphasize the value of then mails a card to every name in (Garbolic 27. "31@ 37 Amber, rectified 3 60@3 75 pcr pal teenies gt = catering to the farmer. He always the books, stating that he is prepared Citric ----------- a: 2 ll UL ha | | 6lCU oo. oe ie Muriatic ........ -— § 2 eee -— Tela Belladonna @1 35 looks forward to a drug almanac and to handle their formulas. The drug- Nitric __________. “— 6 Se : 0003 — fa. 6hU CUCM 3 : 4 . : : i alice ona 2 aoe 2 3 25 ots > = calendar every year and is disappoint- gist has built up a splendid prescrip- or ly cee “4@ 7 we 1 30@1 50 a Comp’d e: i . . . a a mM Sic Ucar remmneeeeee gtna ee et oer Mae A sale 9 @ 95 > , ch ch emnanenenemenn ania \ ed if you fail to have one for him. tion business and has iricreased his Tartaric ~._.__- 58@ 65 Cedar Leaf ce rie 20 Cantharadies -- @3 00 These two are always ae AL sales i BRA AG ofeo ‘aaac cS o5q@9 60 Capsicum @2 30 These wo are Iways good-will pro sales in other goods also. Ammonia bt kia a a, Caldas @1 50 ducers with the farmer. He comes to A window trimming wizard, Brown- Water, 26 deg -- 10%@ £0 Goad Liver " 4 50@1 75, Cardamon, Comp. =. 25 ' ee a. . : / : ' oe ; Water, 18 deg. —. 16 Gr _ § 25@% Go Catechu ...._.... @1 50 town every day with his milk, and less by name, manages a store in a Water, 14 deg. __ 3 13 oe Soca | 4 2301 45| Cinchona —...... @2 10 chances are all in favor of his taking a__ city of 8000. He divides the-whole of Carbonate ------ 22@ 26 Cubebs -------- 11 00@11 25; Colchicum --.... @2 00 ; i g ) 2 Chloride (Gran) _15@ 25 Wigeron @ O0@6 25; Cubebs —.__.__ @3 00 look-in at the drug store. Perhaps he one of his large windows into seven is Eucalyptus ---- 1 25@1 i Digitalis -------- gi a 2 > healthi i : . alsams Hemlock, 2 2 00@2 25— Gentian _—______ @ should be the healthiest man in the stalls, each of which hasa sign for the Qopaipa 80@1 00 Taines Horas & aes 00) Ginger, D. S. -- @2 00 world from -his active, outdoor life, qay of the week. Curtains are con- Fir (Canada) ...360@% 75 Juniper Wood 2 50@3 76 ace. ete +4 = 4 : a : Jue Bir, (Oregon) ... G0@ 80 Lard, extra __. 1 2o@i 405 “uae, Am sy but too often he, with his household tinually drawn over six of them. The je a — 25 5003 oS Tard, No.) .... 1 10@1 20 a ---------- @1 50 are most negligent of their health. display always harmonizes with the Telu ----------- 1 00@1 20 ee, oy eee hon di spent $1 30 . : : oe one savendar Gar’ 5@2 ; Ee enemas Moreover, during the long winter ceason or date. Sundays the seventh Barks Lames eda 1 75@2 00 oo, ------------ e 2 ce 4 , Se : sia : ‘ Linseed Boiled bbl. @ 79 yh ______._._., 2 months when short days make long stall merely contains a beautifully a et “ ” Pra a Gis tae Seek Nux Vomica -.-. @1 90 indoor hours, they have more time printed card: “Why not go to church Sassafras (pw. 55¢) @ 50 oe aso Gohan Come. .. $i 30 i i e p 7 i ") ~ : . ‘ anseet vv ess (i Je ah , ie ‘ == P for thinking about themselves. Being to-day 2” Even this card brings in a nue ee) 30@ 36 Mustard, true oz. @2 75f Opium, Deodorz'd @3 50 far removed from the nearest doctor, ee rrr eer Sree oT ete 50 REonerh .......... @2 00 : : aor : Neatstoot ...... @1 30 in many instances, the farmer must be ste ce ee ei . nese Olive, pure... 4 7666 66 : ee subeb ---------- Olive, Malaga, Paints his own first aid dispenser of home Laugh It Off. Ce oe Ge. 4 00@4 25 remedies and preventatives. All of boo che cena 4 & Benet piiebie oe 7 Be Olive, Malaga, oe —— ns or Po agit this means sales for the up and do- Are you ee of your right? on Gnas deat 1005 251 Lead, white oil__ 139 13% ing country druggist, and I want to Dank aoke tragedy of trifles, Licorice oe 60@ 65 oe oon 1 2501 aa jy view i 2%9 6 say there’s bound to be lots of action ee ee ne Licorice powd. -- @100 Pennyroyal ---. 3 00@3 25 hee eu @ : : 4Qaufs FE annermi >; 50@7 te snet’n Am. 3¢ in the cash register for those chaps ; Flowers cee yee wa oo@ne 00 Red Venet'n Eng. 1@ 8 od ae : Joes your work get into kinks? . : Peauiaee Wine 9 Whiting, bbl. @ 4% who believe in combinin rofit with ana ae cake af Wade Arnica, 75@ 80 Rosemary Flows 2 50@2 75 ‘hiting, bbl. --_ ¢ : g Are Fedo ar all sorts of brinks? Chamomile (Ger.) 50@ 60 Sandalwood, E. Whittie _. 5%@ 10 suggestive helpfulness to his patrons. a soe bas Hee Chamomile Rom 40@ 46 I. .......--- 13 00@13 25) L. H. P. Prep. 3 00@3 25 : s sanity you are after ‘ 3 ¢ Rogers Prep... 3 00@3 25 A. H. Van Voris. There’s no receipt like laughter. Gums earn pele 3 : Oi a , iy hii Laugh it off. Aden : 5 apt . 00@10 25 M TT op Acacia, Ist __.__ 50@ 55 Spearmint --.. 10 00@10 2 isceilaneous Speed Up Collections and Move Shelf 2 Se Ue a 1 1 cogil OOF Acetanalid —_.- 50@ 55 Sleepers. Acacia, powdered 40@ 45 Tar. Hee 48@ 609 Alum -------__.. 10@ 18 aL mate : : oes (Barb Pow) 30@ 40 ‘Turpentine, bbl. @ oT] Alum, powd. and Frank Craig owns a drug store in a Aloes (Cape Pow) 30@ 35 ‘Turpentine. less 62@ 738 ground ___--_._ 11@ 20 certain city and it worried him be- years ae Pow) 1 25@1 30 Wintergreen, 12 00@12 2 Bismuth, Subni- : Asafoetida _.... 2 25@2 50 Y J. 2 00@12 25 trate _......... 3 G6G@s TE cause the little red stamps on his Pow 2 275@3 00 W intergreen, sweet Borax xtal or <<. : : Campmor ang 30 bireh .. --- 6 00@6 25 powdered —_ 40 monthly bills’ were doing only single Giake I 25 Wintergreen art S5s@1 20 Cantharades, po 1 75@5 50 duty. Also his customers did not pay REFRIGERAT Guaiac, powd’d 1 2501 50 Wormseed. a 5 50@5 a Calome) 4 oF ae ‘ ie 5 ormwoot 22 50@22 Capsicum ...... 5 promptly and Mr. Craig was up Kino, powdered_ @1 00 4 Carmine —_..._ 6 50@7 00 against it when his own bills came in. for ALL PURPOSES ea. sawdeved a. za Potassium ooo Buds ---- 7 = . : WLYTT i erec « Krag > VT aceite stern Now up on his shelves were generous Opium ____.. 10 00@10 40 Le ncaa a re s Chalk Prepared igo 18 : Opi rd. 50@12 3 PERRO) | cree oe YE Chioroform . __ q supplies of goods known as shelf Send for Catalogue Opium, gran. 11 50@12 09 Bromide 65@ TA Chioral Hydrate 1 70@2 10 . = ae r be e 45@ 50) “es . ~ 5 a sleepers, and Mr. Crai i r Shale eae ag Ss es ae G ce 6Coéaine __..... 5 85@16 90 epers, and Craig discovered a ti 68 Gee Bache Shellac Bleached 85@ 95 Chlorate, gran’r- 38@ 45) Cocoa Buiter --. 50@ 80 way to make the little red stamp do oO. c. Tragacanth _--. 4 50@5 50 bn xtal or 28@ as) Corks, list, less 40% triple duty. On the reverse side of gr hale a gag Clubs, eee pw. 3 bogs 00 Cyanide ___..... 4O 6 Gots aomeg 3 7 : oe » Etc. mele .. 3 75@3 80) Goelsive Sublm 2 01¢ each monthly Beeconent his oer No. 72 for Grocery Stores Insecticides Permanganate_.. 85@1 00 Cs cates 00" 5S found printed offerings of certain at- Aisenie 5) 15@ 25 Prussate, yellow 60@_ 65) Guttlebone _____- 70@ 80 : : ee + No. 64 for Meat Markets Blue Vitriol, bbl @ 08 Prussiate, red_. 1 00@1 10 Dextrine 07 10 tractive bargains provisional with pay- i aoe Lees . os Shinhate ___... 60@ 65 extrine --..---._ 07@ No. 75 for Florist Shops Blue Vitriol, less 9@ 15 ‘ " Dover's Powder 5 75@6 00 ment of the account on or before the Bordeaux Mix Dry 17@ 30 uu Emery, All Nos. 10@ 16 10th of the month. The variety was a laa . 6@ sh ety: Fowdered. S@ % J . powdered _____ S8q@ 46 Alkanct ......... 75@ 85) Epsom Salts, bbls. 04 sufficient to make a wide appeal. On McCRAY REFRIGERATOR CO. Insect Powder -. 60@ 80 Blood, powdered. 40@ 50% Epsom Salts, less 1% 10 : ille, Ind. Lead Arsenate Po. 22@ 42 lamus __- so@ 75) Ergot, powdered —- 1 50 the 11th of the first month of the new at tethe St er Lime and Sulphur 5 lecampane, pwd 4 a Flake White 20 : on Ory 2 11@ 23 Gentian, powd. Formaldehyde, lb. 23@ _ 30 scheme the druggist found that over Paris Green -... 40@ 50 Ginger, African, / GColatine ....... 2 00@2 25 92 per cent. of the acounts had been ee eS Glassware, laes 50%. : . Ginger, Jamaica a of Glassware, CE paid and his shelf sleepers so depleted aon 7 io C Ginece. Jamaica, Gisuiae eae BBL "@0s oe rcetic ice ream 0. ; . 25@ 4 + o oo powdered ---._ 35@_ 40] Glauber Salts less 04@ that further orders for similar stock Bulk, Vanilla —........ 125 Goldenseal, pow. 7 50@8 00} Giue, Brown -_ 21@ 30 was necessary. The scheme is still EN V EK] OP E S Balk, Chocolate a 1 35 Ipecac, powd. _. 4 bt S Glue, Brown Grd. 19@ 25 aa So a ulk, Caramel --.... Licorice ________ Giue, White ._...._ && 40 working and Mr. Craig says that his Bulk, Grape-Nut oo 1 33 Licorice, powd. 25@ 30 Gine White Gna 300 35 cash sales jump for the first ten davs oi 4s 3ulk, Strawberry —--~ 5 Orris, powdere ws Glycerme ....... New FOr Michigan Full Cream 7% CHEWING GUM Adams Black Jack —___ 70 Adams Bloodberry —__.- 70 Agams Calif. Fruit —... 70 Agams Chiciets ___._ 70 Adams Sen Sen ...... 70 Adams Yucatan —..__ 70 Beeman’s. Pepsin —.... 70 RORCOMIIE 8 75h Doupiemint 2. 70 suicy Ereit o 70 Spearmint, Wrigleys —_ 70 PONG] oo 65 CHOCOLATE Walter Baker & Co. OrnCes oo 48 Premium, is os — Premium, %s —_.___ es Premium, — ae i“ Starlight Bros. La Rose De Paris Line Caballeros, 50s ~_____ 70 Rouse, oa... 110 00 Peninsular Club, 258 150 00 Palmas, 25s 175 00 Rosenthas Bros. R. B. Londres, 60s, Tissue Wrapped __ 60 00 R. B. invinctbie, 60s, Foil Wrapped ____ 75 00 Frank P. Lewis Brands Lewis Single Binder, 50s, (5 in foil) ~__ 58 00 Union Made Brands El Overture, 50s, foil 75 00 Manila 10c La Yebana, 25s --_. 70 00 Our Nickel Brands Mistoe, 100s —_ - 35 00 Lioba, 100s —___ - 35 00 El Dependo, 100s __.. 35 00 Samo, 60s 35 00 Other Brands Throw Outs, 100s __ 50 00 Boston Straights, 50s 55 00 Trans Michigan, 50s 67 00 Court Royals (tin) 25s 57 00 es Royal (wood) Knickerbocker, 50s_. 58 00 Iroquois, 50s .-_.____ 58 00 S. is. O08 58 00 Hemmeter Cham- pions, 50s 60 00 Templar Perfecto, Oe 110 00 CLOTHES LINE siemp, 60 f% 3 25 Twisted Cotton, 50 ft. 3 25 Twisted Cotton, 60 ft. 3 90 Braided, 50 ft. ...._. 4 00 Sash Cord ~----=— 2 60@3 75 COCOA Bakera 46 62 Bakers “4s —....... -- 48 Bunte, 15¢ size _.. 55 Bunte, % 16. 50 Bunte, 1 ib, 48 Cleveland ..220 0) 41 Colonial, 4s .... 35 Colonial, 48 2... 33 Droste’s Dutch, 1 lb._. 9 00 Droste’s Dutch, % Ib. 4 75 Droste’s Dutch, %& Ib. 2 00 pS 42 Hersheys, 4a 2... 42 Herseys, 78+... 40 FACIer 36 Lowney, “8 0. 48 Lowney, 48 ........ —- a7 Lowney, “4s ~- 46 Lowney, 5 Ib. cans -_.. 31 Van Houten, 48 ....._ 12 Van Houten, 4s ----.- 18 Van Houten, %s ----- 36 Van Houten, is _._._ 65 Wan Tita fo 36 We 2 eee 33 Wilbur, 448 —.. 33 Walbur; 46 2220 33 COCOANUT ys, 5 Ib. case Dunham 50 448, D ib. case 2 48 4s & %Y%s, 15 lb. case 49 6 and 12c pkg. in pails 4 75 Buk, barrels 24 48 2 oz. pkgs., per case 4 15 48 4 oz. pkgs., per case 7 00 COFFEE ROASTED Bulk IG Santos 2220 17@23 MiarTaAcaID® (0.00 22 Mexican 2200 25 Guatemain 26 ON 46 BORO 28 PeADEITy 2250s 22 Package Coffee New York Basis Arbuckle 2.0 2 McLaughlin’s XXXX McLaughlin’s XXXX pack- age coffee is sold to an: ers only. Mail all orders direct to W. F. McLaugh- lin & Co., Chicago. Coffee Extracts N. Wi, per 100 2. 10% Frank’s 250 — 14 50 Hummel’s 50 1 -- 10% CONDENSED MILK Hagie, 4 doz. —.... 11 20 Leader, 4 doz. .__._. 8 00 EVAPORATED MILK Carnation, Tall, 4 doz. 6 65 Carnation, Baby, 8 dz. 6 00 Pet, Tall Pet, Bany ooo 4 50 Van Camp, Tall ____. 6 50 Van Camp, Baby ---. 4 50 Dundee, Tall, doz. -. 6 60 Dundee, Baby, 8 doz. 6 00 Silver Cow, Baby --.. 4 45 Silver Cow, Tali --.. 6 60 MILK COMPOUND Hebe, Tall, 4 doz. ... 4 50 Hebe, Baby, 8 doz. -. 4 40 Carolene, Tall, 4 doz. 4 26 CONFECTIONERY Stick Candy Pails Horehound 2 21 Piandara oo 21 Cases Boston Sugar Stick. 30 Mixed Candy Pails Broken 2 22 Cut Loat 2 22 Grocers ot —. a6 Kindergarten: —....._ 25 1epecr oe 22 Century Creams _____ 23 AO 2 17 French Creams _____. 23 Specialties -_ Pails Auto Kisses (baskets) 26 Bonnie Butter Bites_. 28 Butter Crean Corn -. 30 Caramel Bon Bons -_ 36 Caramel Croquettes __ 28 Cocoanut Waffles -_. 28 Cony Toty — 35 Fudge, Walnut —_____ 28 Fudge, Walnut Choc. 28 Iced Orange Jellies __ 26 Italian Bon Bons -___ 24 AA Licorice Drops 5 1) box : ag Monchus 20000 Nut Butter Puffs —___ 3 Snow Flake Fudge _. 26 Chocolate Pails Assorted Choc. ~..... m4 Champion 2.00 Honeysuckle Chips 33 Klondike Chocolates... 36 NADOYS 22 35 Nibble Sticks, box 2 25 Nut Waters 35 Ocoro Choc. Caramels 32 Peanut Clusters -.. = aig er Victoria Caramels ... a Gum Drops Champion 2200 20 Raspberry ~--.--...... 22 Mavorite: 20 ——— 26 Superior, 22200 24 Orange Jellies ----.... 24 Lozenges A A Pep. Lozenges -... 20 A A Pink Lozenges... 20 A A Choc. Lozenges. m4 Motto Lozenges —~__._. Motto Hearts —_.___ oe Hard Goods ae Drops 2. F. Pancnoena Drps 2 Kota Squares -..... 24 Rock Candy .... 32 Peanut Squares ...... 22 Pop Corn Goods Cracker-Jack Prize __ . > Checkers Prize eee Cough Drops Boxes Putnam Menthol —__- . 26 smith Bros, 2.00 Putnam Menthol Horehound = 1 80 CRISCO 368, 24s and 12s —..... 18% 6 1b. oo 17% COUPON BOOKS 50 Economic grade __ 2 50 100 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 © ib. boxes 20 <- OD ® tb. boxes ..0 go DRIED FRUITS Apples Evap’d, Choice, blk... 12% Apricots Evaporated, Choice ____ 25 Evaporated, Fancy ___. 30 Citron 1) 0D. bow 52 Currants Packages, 14 oz. .... 20 Boxes, Bulk, per lb. 21 Peaches Evap. Choice, Unpeeled 18 Evap. Fancy, Unpeeled 23 Evap. Fancy, Peeled —. 25 Peel Lemon, American —..... 32 Orange, American -.... 33 Raisins Fancy S’ded, 1 lb. pkg. 27 Thompson Seedless, 2 bs DRS, oo. 27 Thompson Seedless, Dae 26 California Prunes 80-90 25 lb. boxes 95% 70-80 25 lb. boxes —. 60-70 25 lb. boxes -.@12 50-60 25 lb. boxes _.@14 40-50 25 lb. boxes —. 30-40 25 lb. boxes —_ FARINACEOUS GOODS Beans . Med. Hand Picked -. 05 California Limas .... 10 Brown, Holland Farina 25 1 lb. packages .... 2 80 Bulk, per 100 Ibs. -.__ Hominy Pearl, 100 Ib. sack —~. 3 00 Macaroni Domestic, 10 lb. box 1 00 Domestic, brkn bbls. 8% Skinner’s 24s, case 1 90 Golden Age, 2 doz. 1 90 Fould’s, 2 doz., 8 oz. 2 00 Pearl Barley Chester oo 5 75 Peas Scotch, 1b. 200 4% NOME Ib. 2220 7 Sago Mast India o.oo 7 Tapioca Pearl, 100 lb. sacks = 7 Minute, 8 e. 3 doz. 4 05 Dromedary Instant, 3 doz., per cae ae 2 70 FISHING TACKLE Cotton Lines No, 2, 16 feet 2 1 45 INO, 3, 15 feet 2 1 70 No, 4, 15 feet 1 85 No. 9, 1b feet 2: 2 15 No. 6, 16 feet 2 45 Linen Lines Small, per 100 yards 6 65 Medium, per 100 yards 7 25 Large, per 100 yards 9 00 Floats No. 1%, per gross —_ 1 60 INO: 2, per gross...) 4 75 No. 2%, per gross .. 2 26 Hooks—Kirby Size 1-12, per 1,000 _. 84 Size 1-0, per 1,000 _. 96 Size, 2-0, per 1,000 __ 1 15 Size, 3-0, per 1,000 a= 1 32 Size 4-0, per 1,000 __ 1 65 Size 5-0, per 1,000 __ 1 95 Sinkers No. 1, per gross No. 2, per gross No. 3, per gross No. 4, per gross No. 5, per gross No. 6, per gross No. 7, per gross No. 8, per gross _. No. 9, per gross _____ FLAVORING EXTRACTS Jennings Pure Vanilla Turpeneless Pure Lemon Per Doz. 1 Dram 20 Gent 21 1 65 6 1% Ounce, 25 Cent __ 2 00 2 Ounce, 37 Cent ___| 3.00 2% Ounce, 40 Cent _. 3 20 2% Ounce, 45 Cent -- 3 40 4 Ounce, 65 Cent ____ 5 60 8 Ounce, $1.00 7 Dram, 20 Assorted__ 1% Ounce, 25 Assorted 2 Oo Van Duzer yenile. Lemon, rawberry, Raspbe Pineapple, Peach, Coffee’ Peppermint & Wintergreen Almond, 1 ounce in cartons __ 2 00 2 ounce in cartons __ 3 50 4 ounce in cartons _. 6 75 S ounce 2 26 Pte eee 26 4¢ Quarts 51 00 Gallons, each ________ 16 00 FLOUR AND FEED Valley City Milling Co. ge White, % Paper ACK 10 75 ek Queen 24%s 10 23 Graham 25 lb. per cwt 4 20 Golden Granulated Meal, 25 lbs., per cwt. N. 3 40 Rowena ‘Pancake Com- pound, 5 lb. sack __ 5 60 Buckwheat Compound, » 1D: Sack Watson Higgins Milling Co. New Perfection, %s 10 20 Meal Gr. Grain M. Co. Bolted 2 40 Golden Granulated _. 2 60 Wheat No. 1 Med 2 0) a ae No.1 White 1 A3 Oats Michigan Carlots —____. 50 Less than Carlots ___. 52 Corn Cariots (2 68 ess than Carlots _._. 70 Hay Carlots 2 0 Less than Carlots —. 35 00 Feed Street Car Feed _.. 30 00 No. 1 Corn & Oat Fd 30 00 Cracked Corn 0 Coarse Corn Meal —_ 30 00 FRUIT JARS Mason, pts., per gro. 8 30 Mason, qts., per gro. 9 60 Mason, % gal., gross 13 80 Ideal Glass Top, pts. 9 50 Ideal Glass Top, qts. 11 40 Ideal Glass Top, % Sation 2 AB 66 GELATINE Cox’s 1 doz. large .._ 1 45 Cox’s 1 doz. small —._ . Jello-O, 3 doz. -.._.. 8 4 Knox’s Sparkling, doz. 2 2 Knox's Acidu’d, doz. 2 25 Minute, 3 doz. ...... 4 95 Nelson’s -.W. as & 60 Oxford 22 76 Plymouth Rock, Phos. 1 65 Plymouth Rock, Plain 1 35 Waukesha 1 60 a = Li Na aoe RRL < Riss ORAS an A ce March 30, 1921 MICHIGAN TRADESMAN 37 HIDES A> PELTS PICKLES Mince Meat SEEDS Seasoning WOODENWARE ices Be ce Medium Condensed No. 1 car. 2 00 ine 30 Chili Powder, l5c -.-- 1 35 Baskets areen, Noo tf 04 Barrel, 1,200 count -. 18 00 Condensed Bakers brick 31 Canary, Smyrna _- Celery Salt, 3 oz. ---- 95 Bushels, narrow band, Gn N ; a a OS 9 >a Breen, Wo. 2 2... 03 Half bbls., 600 count 10 90 Moist in glass _..-.._ 800 Cardomon, Malabar 1 20 Sage, 2 0Z. ---------- 90 wire handles —~--.- 90 ee og I 2 05 & valion kegs _ 42 Celery ee Onion Sart... 1 35 SBushels, narrow band, eae Pig's Feet oe eee 1m roid Nenaee $08 Cue tee he 3 oe ~ 4 Oe 215 Mixed —. 13% onelty, 3% 0z. ----.. 2 25 Market, drop handle S in, en No. 2 06% 50 1% bbls. 35 lbs. _..... § 76 Mustard, yellow __. Kitchen Bouquet -... 3 25 Market, single handle : 10 a as 2g O81 5 gallon kegs ....._._ : 25 le De 10 00 Poppy ae a ee —- a 20 Market, extra -------- 1 60 > we . No. . bb 1750 Bana oe se Marjoram, | oz. ._....... $6 Splint, large .1...... 9 50 Horse, No. 1 22. 2 00 Gherkins ea mae ore mne: Savery, 1 of, ....._. 90 Splint, medium -- 8 75 iorse, (No. 2005 1 00 ne ee 8 00 Tripe SNUFF fhyume, 1 oa. 90 Splint, small _._----. 8 00 - a arrelg —---~--- 1506 yetee 15 Whe 90 Swedish Rapee 10c 8 for 64 Tumeric, 2% oz. --.. 90 5 gallon k 5 00 ou gallon kegs -~------- 1% bbis., 4¢ Ibe. 160 Swedish Rapee, 1 lb gis 85 sal ie mee . Sweet Small % Dbls., &0 lbs. 3 00 ae ba 8 a — o orien Butter Plates : -— Barceia 2... |. 30 00 orkoping , Blass -- Ese k M facturi ae 20 50 3 C E Tene om as iscanaba Manufacturing alt barrela) 2200003 16 00 Casings eee eee vet ae ms Corn c Tallow 5 gallon kegs __-_-_-- 6 50 Ho Copenhagen, 1 lb. glass 85 Kingsford, 40 Ibs. --.. 11% oO. ; igs, per Ip. @65 Muzzy, 48 1 lb. pk Standard E Mine @i% oe a 20024 ; y, - pkgs. 9% Standard Emco Dishes —aor , ro a AP Powde 0. 1 -------------- @4 FF evils Beef, middles, set—— 30060 oe Canute Argo, 48 f ca 3°75 No. 8-50 extra sm cart 1 55 i @3 Cob, 3 doz. in box -- 125 Sheep, a skein 1 75@2 00 5 box lots, assorted No. 8-50 small carton 1 67 Wool N Oras oe. ee Evor¥, 100 6 of. 7 _ Kingsford No. 8-50 md’m carton 1 83 Unwashed, medium @17 0. eamboat --—. Uncolored Oleomargarine Ivory Soap Fiks., 100s 9 00 Silver Gloss, 40 1 Ib. 11% No. 8-50 large carton 2 14 Unwashed, rejects. @10 Se em oStd Dairy _______ 23@29 Ivory Soap Fiks., 50s 4 60 No. 8-50 extra lg cart 2 64 eee @17_ ‘Pickett -------------- 350 Gountry Rolls __.--. 30@31 Lenox, 120 cakes --..470 4 Gloss i 4-50 jumbo carton 1 83 pavket dull and neglected. povaeu P. & G. White Naptha ae % 3 pee 375 No. 10, Mammo .. 1 & RICE 100 cakes. 6 40 ae 23 Ib. pkgs. _. 3 04 HONEY Babbitts 2 dom .- €M panes Head wen fist: 100 No. it caken 640 0Greo. © 5 Ib. pha. gee aa : _ Churns ie eae is Fancy Head ----—-- 70u1 Star Nap. Pwir- ie 30g Silver Gloss, 12 6 tbe. 11% Darra (Gani, sama perro a = oe 5 50 FRESH MEATS. = oy re a 4 en olin 3 to 6 gal., per gal. -- 16 JE ; . zy HORSE RADISH Beef. ROLLED OATS _. Aeme, 100 cakes _... 6 75 48 1 Ib. packages __.. 9% Ber doz. Top Steers and Heifers 18 Monarch, bbls. —~_-_- 50 Big Master, 100 blocks 800 16 3 lb. packages -_.. 9% Clothes Pins Good Steers and Heifers 16 Rolled_Avena, bbls. 700 Climax, 100s -----..-- 600 12 6 Ib. packages -.-.9% Escanaba Manufacturin JELLY Med. Steers & i a - a oe ss Hp creas, ol 5 25 SG th, boxes 1% Co . Com. Steers & Heifers Monarch, « - Sacks ueen White, 80 cakes 6 00 4 a Pure, per pail, 30 Ib. 5 50 pli Quaker, 18 Regular _. 225 Oak Leaf, 100 cakes 6 75 No S04, Weeneed Su ane Le Quaker, 20 Family __ 5 10 Queen Anne, 100 cakes 6 76 SYRUPS No. 4-46 Weateea 8 JELLY GLASSES einen Bee SALAD DRESSING ee Barrels a ce 8 oz., per doz. — 44 Medium Columbia, % pints 2 25 Tradesman Company ia a ; per dog. ... | Common 1 [ -- Man Barres 81 Pee eee a doe, te eee eee. ome ben 4 te Blue Karo, No. 1%. No. %, Stat Garten. 000 MINCE MEAT o s ‘8 large, 1 doz. 705 Black Hawk, fixe bxs 425 — 2 doz. 24 Was Ge Ge 7 Durkee’s med., 2 doz. 7 65 . No, 2, Star Carrier -.12 00 None Such, 3 doz. On Durkee’s Plenic, 2 da.3 60 lack Hawk, ten bxs 4 00 = Karo, No. 2%,2 No. 1; Star Egg Trays 8 00 cane for 60 Medium Snider’s large, 1 doz. 3 50 Box contains 72 cakes. It B 31 t . . - a 60 No. 2, Star Egg Tray 16 00 Quaker, 3 doz. case Common Snider's small, 2 doz. 2 35 is a most remarkable dirt pis arg Ne ae 2 eee Ts and grease remover, with- ue Karo, No. 10, | a. UU SALERATUS out injury to the skin. ca dae. BS oat Faucets MOLASSES Medium a . Ibs. in box Scouring Powders : doz. ie i 2 75 com L985 7 44 70 New Orleans Poor ___........... see rm an ammer —_. 3 76 Sapolio, gross lots —_ 12 60 Red Karo, No. he, g OF ined, $M. <2 nae 90 Ww lotte, 10 5 Cork lined Fancy Open Kettle ____ 95 yandotte, 0 “48 .. 3 00 Sapolio, half gro. lots 6 30 doz. : ae. 4 15 Or mea, 16 ht U4, 90 Choice a ee 14 Sapolio, single boxes 315 [ed Karo, No. 5, 2 dz. 4 00 ot se Mediim (2 ig SAL SODA aaa hand 60 -<-— ia _s — No. 10, % ) Mop Sticks toc Poor 11 ueen_ Anne, cans doz, ~-.--~-- 200 Pp . Half barrels 5c extra o Pork. Granulated, _ 3 50 Snow Maid, 60 cans -_ 3 60 Boies "aaa ec oe rc anulated, s cs 15 Pure Cane a e pate s ig 2 Heavy hoes = 11 aie : ai No. | common 2 NUTS—Whole Medium hogs —__-----_- 13 ' plospirtisartny 36 2% Ib. 3 00 Washing Powders a (igen Can eaeM No. 2, pat. t brush hold 2 i eee ie re Snow Boy, 100 Sc ---- 410 Gp0e, o------- === ———- Ideal, No. 7 2 monds, Terragona 25 Gite and staged 0 Snow Boy, 60 14 oz. 4 20 Be erect cetera ee 200z cotton mop heads 3 leipangy large washed 31 yor el wee eects ime 23@25 SALT Snow Boy, 24 pkgs. 6 00 120z cotton mop heads 2 eS a be Bee Ce 20 Snow Boy, 20 pkgs. 7 00 TABLE SAUCES rail : : an Shoulders ------------ 1072 Solar Rock Lea & Perrin, large .. 5 16 oe vite raw 11 ee 22 56 1b, sacke (00 75 Soap Powders Lea & Perrin! amall 3% Pails vanetaa , 13 Snares 20.. 05 13 Johnson's Fine, 48 2 6 7% Pepper _...... 1 ah «= «gt. Galvanized _.... 3 26 Peanuts, Spanish ___ 25 Neck bones --------- 5 Coinmon oe na Pa oe : a Roral Mint __...___ 250 12 qt. Galvanized ..-. 3 75 , a Granulate uautz Naphtha, 60s -- ToOnasco 4... 375 14 qt. Galvanized -.-. 4 25 woe oo oe = PROVISIONS ph tac me -—- - Wins O'Click _..._..- 410 England’s Pride _--__ 1 A 9 75 , p eo Barreled Pork a Teommecseten Oak Leaf, 100 pes. €650 A-i, large __.....__ 5 0U cl Back 28 00@30 00 Old Dutch Cleanser £75 A-1, small _....._..__ 2 90 Shelled ear G cl car 24 00@26 00 Queen Anne, 60 pkgs. S60 Capers —____._._.____ 1 80 Toothpicks ainonge oon aaa 55 ponees ae 34 00@36 00 Rub-No-More ....... 5 60 Sscanaba Manufacturing , , Co. ie. See 75 CLEANSERS. TEA No. 48, Emce 1 85 Peanuts, Spaniek. Dry Salt Meats ia ia 3 75 oh Sh 25 S P Bellies -- 26 00@28 00 ITCHEN : Japan a aie ae oo : P . 2 Mediun 38@42 4NO- 50-25 mco -... 3 76 oe eee cacd , i Choice ~----------- 45@54 No. 100-2500 Emco -- 7 00 Bacane ot eae 5 rancy 60@7 woe 95-80 Ib. tubs ----advance | % Backed-Fired Med’m Traps ane — 55 Pure in tierces 14 i Basket-Fired Choi Compound Lard 11 11% iaaket ied lai Mouse, wood, 4 holes -. 60 OLIVES 69 lb. tubs ~---advance sa Nibbs sinus - @65 aroeee wood, : onan 9 Bulk, 3 gal. kegs, each 4 50 - 2 tubs __--advance 2 as Te @21 ; ouse, tin, 5 holes ---. 65 3 3 20 lb. pails _---advance % seaehiaa tat, wood --_-----.-- 1 00 Bulk, 5 gal. kegs, each 7 20 ‘ Siftings, 1 lb. pkgs.-_- @23 R: ae Stuffed, °3 $55 10 Ib. pails ----advance % tat, spring ~------~-- 1 00 Stuffed, a a 59 «9 Ib. pails ----advance 1 G ‘ Mouse, spring ------- 30 Roa ear alg age 3 lb. pails _---advance 1 Sen eNear Pitted not stuffed) Moyune, Medium _- 35@40 Mee tia 8 a 00 Smoked Meats _ Moyune, Choice ---- 40@45 Tubs anzan * o%. 1..2145 Hams, 14-16 lb. 244 @ Per case, 24 2 lbs. -- No, 1 Wihve (2. 42 00 et ee eee eee te cnoice 22 MY guy No 2 Hie oo BB eee Hams, 18- . ite No.7 Wile — Mammoth, 19 Ham, dried beef SALT FISH Fancy ---..---------- 50@60 Large Galvanized 11 25 ciel aaa aa “ Ge. OM Cod [cc Medium Galvanized Queen, Mammoth, 28 Lo California — 164%2@17 Middies .-._________ s0@ 88 Vee F oes 40@45 Small Galvanized 8 25 ee Picnic Boile Tahlets, 1 th. "ATRICK ormosa, Medium -- 4t Olive Chow, 2 doz. cs. ae ee 34 @36 Tablets, % Ib. 2 00 Formosa, Choice ~~ 45@50 per doz. ----------_ 250 Boiled Hams -- 38 e° Wood boxes Formosa, Fancy -~ 55@75 ; — oa Minced Hams -- 18 @ ee STS anennnne PEANUT BUTTER Bacon (oo 24 @44 Hollane Herring English Breakfast Brass, Single -------- 7 60 Standards, bbls. 14 Congou, Medium __ 40@45 Glass, Single -------- 50 2 » Ss es i - s re Bologna oo ee 18 se aa keen 80 can cases, $4.80 per case Gane wc Eu edas Single wooaees con 9 00 , " en ee < a S , 7¥ eS eT o 7 7 acehienadiaaiay Gert eee may os & M. meme... 110 SODA Congou, Ex. Fancy 60@80 Teicoran, Queen --.- : = a neh concen as on a J fersa cen enan e-an anamempat a Ee 18920 Herring Hi Carb, Kegs ____. 4 o6u CS — ey Moneue. 220000 11 SPICES Pekoe, Medium ___. 40@45 Headcheese ~--------- 14 oe — " P| Whole Spices Dr. Pekoe, Choice_. 45@48 _Windew Cleaners 8 Ib. pails ete teen onlecoines pauae 4 i ; a ale FI ery O. P. F 55@60 12 im 1 65 Gut Gunch 110 Allspice, Jamaica ---- @15 Owery (). F« Wancy aa 1 85 ta eto. oo@26 00 Scaled: per box ——— 20 oo 2. on oe oo 2 30 e oe , Canton ----~-- 2a Sees ose ae ee Rump, new -. 25 00@2® 00 Bonet. 10 1h. Hares -— " Cassia, ye pkg, doz. oH TWINE - - Trout Ginger, rican _..... Cotton, 3 ply cone ---. 50 Wood Bowls Paice - case .. Canned Meats No. 1, 100 Ibs 12 cimae®, oe es 7 eg 3 ply balls _._.. = 13 in. Butter : 00 § | palla ae oe ace, enang ---.-- og), & ply ..-.-..... r oe ee 12,2 Ib. pails —--———— ce tee OO et gi a te eee 11 99 ee rote in ae 6s. 1. 3 ie. oy te vec. ca OG VINEGAR it in Beet ....... 12 90 of oe Veal Loaf, 48 4s 1 75 Nut 0-8 50 ee : ae eee Nutmegs, 70-8 - @d Cider, Benton Harbor. 30 . ). aie i, Style SGUSAEC, | ‘“ Mackerel Nutmegs, 105- 110 - @ . White Wine, 40 grain 20 WRAPPING PAPER 1k eee Virginies, 24 1s .---- 350 Mess, 100 Ibs. ------ 26 00 Pepper, Whi . - Zi White Wine, © gram 2 - : > pper, ite ------ @ White Wine, 100 grain 29 Fibre, Manila, white 11 Povfed Meat, 18 iga-- 1 63 Mose: 60 ths.'------- 12.89 pebper’ cayenne. Qe Sort ribs i Potte eat, a ess, 10 Ibs. -------- tchers Manila ___. PETROLEUM PRODUCTS Hamburger Staak and Mess, 5 te. _........ 2 85 Paprika, Hungarian Cakian@ Vinegar & Pickle Bute Seam s Iron Barrels Onions, 48 144s _...175 No. 1, 100 Ibs. _----- 25 00 Pure Ground in Bulk Co.’s Brands. aE eterna — Porfection oc 14.7 Corned Beef Hash, We. 3, 60 the. 13 00 Allspice, Jamaica -.. @17 Oakland Apple Cider -- 45 Bad Grown Gasoline 249 48 Hs am we LM ie 2. 285 Cloves, Zanaibar -. @40 Blue Ribbon Corn ___. 28 YEAST CAKE Gas Machine Gasoline 40 Gauee Lunch Tongue, Cassia, Canton _____ @22 Oakland White Pickling 20 y;,0i6 3 doz 2 70 7 © P. Naphtha 7. 624.3% oe 50 Lake Herring Ginger, Afric ay @24 Packages no charge. Sunlight S44 #296 Capitol Cylinder, Iron Cooked Ox Tongues, 4% bbl, 100 Ibs. __..__ 760 Mustard ------------- @32 Sunlight, 1% doz. -._ 1 35 Poe ae 23 50 Mace, Penang ------ oY WICKING Yeast Foam, 3 doz. _. 2 70 Atlantic Red Engine, Chili Con Carne, 48 Is 1 40 SHOE BLACKING Nutmegs_ ------------ @34 79 Yeast Foam, 1% doz. 1 36 iron Bb. Sliced Bacon, medium 3 45 Handy Box, large 3 dz. 3 50 Pepper, Black ------- pho a bs al : : wie Black, Iron Sliced Bacon, large..6 00 Handy Box, small 125 Pepper, White ------ Gie 0. % per GF oT YEAST—COMPRESSED Polarine, Iron Bbls._. 59.5 Sliced Beef, 2% oz.-. 1 90 Sliced Beef, 5 oz. -.. 8 66 2 5 Bixby’s Royal Polish 1 35 Miller's Crown Polish 90 Pepper, Cayenne -.-- O32 Paprika, Hungarian... @60 No. 2, per gross ..... 1 36 No. 3, per gros® .... I 1 Fleischman, per doz. .. 38 MICHIGAN TRADESMAN March 30, 1921 MICHIGAN’S METROPOLIS. Late News From the Fourth Largest City. Detroit, March 29—In a sustained effort to increase the scope of Detroit wholesale market the Wholesale Mer- chants’ Bureau are planning a series of trade promotion trips to towns in Michigan, Ohio and parts of Indiana. The first trip of this new series was made to Jackson, Michigan, about a month ago and plans are now being made to visit the retail merchants of Battle Creek and Kalamazoo on April 5 and 6. Those making the trip will leave Detroit on the morning of April 5 in a special car via Michigan Central Railway, arriving at Battle Creek about 11 a. m. and will spend the day calling on the business men in that city. At 6 p. m. they will entertain the business men of Battle Creek at a banquet at the Post Tavern. Re- maining in Battle Creek all night the Detroit party will leave for Kalamazoo where a noon luncheon will be given to the merchants of that city. T. F. Ferguson, chairman ofthe Trade Pro- motion Committee, says, “We believe that the trade promotion trips made by the Bureau during the past year have been the most successful ever undertaken and cannot urge too strongly the necessity of getting ac- quainted with tne man you are doing business with. Firms making these trips have not only added new cus- tomers but have done a missionary work for the entire wholesaling inter- f Detroit. Nothing has been left undone in the way of making this the most pleasant and profitable ‘rip yet undertaken. Detroiters are justly proud of the latest addition to the list of Detroit’s modern hotels—the hotel Wolverine. The new hostelry, which was built at a cost of $3,000,000, is seventeen stories high and contains 500 rooms. each with private bath and everything in equipment that will tend to enhance the comfort and convenience of the guests. According to the promoters and owners, Marcus and Jerome Freud, of this city, the new hotel will cater to all who desire a metropolitan hotel, yet withal losing none of the old-time hospitality of a country inn. Special efforts to make it a Michigan headquarters for both pleasure and business visitors will be made. The location at Elizabeth street, near Woodward, is ideal, being only a short walking distance from the re- tail and amusement centers and the wholesale section of the citv. De- troiters are proud because the city now has one of the finest hotels in the country. The congestion of the past will also be greatly relieved. Julius Rieck, dry goods merchant. has again assumed his duties in direct- ing his business at Gratiot and Mel- drum avenues, after an absence of sev- eral weeks caused by sleeping sick- ness. Caleb Loub, prominent in the De- troit lumber industry for some years past, has been appointed manager of the Washtenaw Lumber Co.. at Ann Arbor. The Michigan State Dental Society will hold its sixty-fiifth annual conven- tion at the Hotel Statler. April 11 to 15. Dr. George Wood Clapp, of New York, and Forrest H. Orton. of the University of Minnesota faculty. are to be among the speakers. The following paragraph taken from a page devoted to the new glove de- partment in the Merchandise News a magazine published by the Elv-Walk- er Dry Goods Co., will be read with pleasure by hosts of Detroiters and many merchants throughout Michi- gan and Ohio: This new glove room is a manifestation of our determina- tion to have the finest glove depart- ment in the land. And to head this section we searched the country for the best man we could find—we found him, and then gave him just one or- der, Get busv! The best man is ti. H. (Ernie) Warner, formerly a de- partment manager for Burnham, Stoe- pel & Co., of this city. ests ot A. Sklare, employed by A. Krolik & Co., for the past three years in the capacity of stock-keeper in one of the departments, later being promoted to floor salesman, has been assigned to the Indiana territory, which he will cover as special representative for the manufacturing goods department. He makes his initial trip this week. P. C. Palmer, department manager for Burnham, Stoepel & Co., returned from a trip to the Eeastern manufac- turing markets this week. At a meeting of the Executive Com- mittee of the Retail Merchants Bu- reau of the Detroit Board of Com- merce, last Tuesday, E. J, Hickey, President of the E. J. Hickey Com- pany, was elected President of the organization. The other officers elected were: D. J. Healy, President of the D. J. Healy Shops, First Vice- President; S. M. Cole, of the Weil Furniture Co., Second Vice-Presi- dent, and P. K. Loud, of Wright, Kay & Co., Treasurer. The election of these officers was unanimous, and the Bureau feels that it was indeed fortunate to have busi- ness men of this type accept these of- fices for the coming year. President Hickey is one of the leaders in the re- tailing field in Detroit, representing both the progressive and conservative elements in the retail stores of the city. The Bureau has endeavored to or- ganize each type of business or line of trade among the retail stores into a separate group. Each group elects two representatives and these repre- sentatives make up the Executive Committee. The Executive Committee for 1921-22, as recently elected by the various groups of retailers, is com- posed of the following: Hardware, J. H. Gregg and James Waterston: shoes Clyde K. Taylor and Thomas Jeffries; cloak and suit, Z. Himelhoch and Geo. P. Yost: music, Jay Grinnel and Max Strasburg; florists, Harry Breitmeyer and William B. Brown; Furniture, S. M. Cole and Henry Wineman; jewelry P. K. Loud and M. A. Enggass:; men’s clothing, E. J. Hickey and James Neu- bauer; electrical appliances, Chas. E. Hayes; department stores, D. J. Healy and W. PF. Emery; drugs G. FH: Grommet; office appliances, C. J. Nachtigal and Jos. L. Keenan; cigars and tobacco, M. A. LaFond;: caterers, Jos. V. Walker; confectioners, W. J. Brown; automobile tires, F. W. Smith. Under the by-laws of the Bureau John A. Brown, retiring President, will also be a member of the new Ex- ecutive Committee. After the election of the new Presi- dent the committee gave a rising vote of thanks to the retiring President, John A. Brown. Mr. Brown has worked unceasingly for the better- ment of the Bureau and his efforts have met with remarkable success. He was able to secure from his Executive Committee of the past year the maxi- mum amount of work. He had the full co-operation not only of the mem- bers of the Executive Committee but also the entire membership of the Bu- reau itself. The result of his work was strikingly set forth in the annual report of the activities of the Bureau which was submitted at the first meet- ing of the 1921-22 Executive Com- mittee. This report, which was also read at the annual dinner of the Retail Mer- chants Bureau held at the Board of Commerce on Thursday, March 24, shows that during the year the Bu- reau’s membership expanded from eighty retail stores located principally in the downtown section of Detroit to 550 retailers located in all sections of the city. In order to take care of the activities of the Bureau, a large sum of money was raised among the reailers themselves. During the year the Bureau worked out a detailed plans for a Credit Re- porting and a Stores Mutual Protec- tive Association. These reports are now before the Executive Committee and will be acted upon at an early date. The Credit Bureau, if plans sub- mitted are adopted, will be owned and operated by the merchants themselves and will be located in the Board of Commerce building. The Bureau will report on credit customers and handle the customary work of an or- ganization of this kind. The Stores Mutual Protective Association will protect members of the Bureau from the operations of shoplifters, petty thieves and dishonest employes. Perhaps the most important of the general activities of the Bureau dur- ing the last year was what was done in regard to legislative matters, both State and National. Delegations went to Lansing on a number of important measures and in addition to this the Bureau kept in close touch with the situation in Washington, particularly in regard to those legislative matters affecting retailing interests. The Bureau did some effective work with the local Fair Price Committee at the time when they were most active, and as a result the merchants of the city were found to be operating in a fair manner and consequently were not molested under the provisions of the Lever act. The members of the Bureau also entered into an advertising solicitors’ agreement, actively aided the fight to put through the municipal courts bill, took a leading part in co-operating with local authorities during the switchmen’s strike, did very efficient work at the time of the local street car strike, furthered plans for the De- troit to Windsor bridge, closely co- operated with and aided the Board of Commerce Inland Waterways and Port of Detroit Committees, assisted materially in the Community Fund Drive, worked with the police depart- ment in their safety first campaign, and conducted a fight against the re- moval of the Michigan State Fair from Detroit. Some of the more specific activities undertaken by the Bureau were the entertainment of a party of British merchants who visited Detroit during the summer and the underwriting of a week’s performance of the Detroit Symphony Orchestra during which 7,- 000 tickets were distributed by various retail stores. An early Christmas shopping campaign; which brought good results, was started just before the Christmas holidays. Posters were furnished for eighty billboards through the city in the “Buy Now” campaign. In addition to this meetings were held with the Executive Committee of the Wholesale Merchants’ Bureau, general agent of the American Rail- way Express Company, officials of the Michigan State Telephone Company, and various city and state officials. Bulletins were gotten out to the gen- eral membership calling their atten- tion to the activities of the Bureau. The Bureau- agreed to raise $1,000 which will guarantee the Michigan State Teachers’ Association in De- troit in October, 1921. The Bureau acted as the Detroit Board of Com- merce Taxation Committee. Rapid Growth of Prune Industry. The growth of the California prune industry is described in a recent re- port of the San Francisco Chamber of Commerce. Sixty-four years ago Louis Pellier brought with him to California from France two prune cuttings, which he planted on_ his brother’s ranch near San Jose, thus beginning the prune industry in Cali- fornia. To-day California produces an an- nual prune crop of 225,000,000 pounds, grows 85 per cent. of all the prunes eaten in the United States and ex- ports hundreds of thousands’ of pounds, some of which go back to the very fruit growing districts of France from where the original plantings were brought. For years the Santa Clara Valley, fifty miles due South of San Fran- cisco, produced 80 per cent. of the prunes grown in California. Now this valley grows less than half. There is an immense yield in the Sonoma and Napa valleys, thirty or forty miles north of San Francisco, and millions of pounds of prunes are grown in the northern Sacramento Valley and in certain districts throughout the San Joaquin Valley. The bearing acreage of the prune land in California is valued at more than $200,000,000, and it is estimated that 15,000 acres of new prune orchard are planted every year. GRAND RAPIDS B. B. B. “Coffee” A Delightful Drink Popular in Price Roasted Daily bh JUDSON GROCER CO. MICHIGAN — ; i ; ' = oi at a ioe Saat omtanerntea eres sagemmeneete 12% i | f f : 4 4 ( a A i 5 : 2 sam cee Tie 5's March 30, 1921 The High Cost of Duplicate Buying. The two elements of retail over- stocking for which the manufacturer is largely to blame and which he can do much to remedy are, first, the car- rying of too large quantities of one brand or kind, and, second, the carry- ing of too many parallel brands of goods. When a dealer says he is overstocked, it is a common _ sup- position that he means he has too many boxes of Reis’s underwear, Lux- ite hosiery, Manhattan shirts and Paris garters. Very often the dealer thinks so too, and a casual inspection leads to such assumption, even though he may be carrying the very minimum stock of each brand, to meet the de- mand for various sizes and weights of, for example, underwear. He may ap- pear to be at once overstocked and re- duced to the lowest possible quantity in a given line. The answer is that he is carrying too many brands. It is the consensus of opinion of men in touch with retail conditions that the overloaded condition in the retail field is largely due to dealers carrying too many parallel lines. For clearness’ sake, we need first a more exact definition of this parallelism of goods. Obviously, a hardware mer- chant in a small town, with trade dis- tributed among many classes, must carry stock to suit many purses, and also a variety of some articles regard- less of price. The kind of parallelism that is condemned by the far-seeing manufacturer is that in which differ- ent brands of nearly the same price, quality and style are stocked by the same store. Gloves, for instance, cer- tain lines of which might swap trade- marks without damage to reputations, are an instance of the kind of duplica- tion which is inadvisable. This dupli- cation, of course, varies widely in dif- ferent industries. In shoes there may be as high a duplication as 75 per cent. in two standard brands; while in elec- trical appliances one brand may not parallel another within 25 per cent. in price or quality. And conversely in different makes of such an article as a saw, there seems to be almost en- tire duplication since, to the average buyer, there is no choice between a Simonds, Atkins or Disston. While this question of parallelism may seem to be the retailer’s private concern, it nevertheless directly con- cerns the manufacturer, who has only too often shown the short-sighted policy of taking advantage of the deal- er’s lack of perception. A leading cause of the recent un- usual condition of duplication was the shortage of goods during the war. A dealer who found difficulty in getting deliveries from this or that manufac- turer, ended in desperation by placing orders with all of them; and eventual- ly he received more goods than he could handle. Another potent cause of duplication which prevails even under normal conditions is the policy of certain retailers to have in stock at all times some styles of footwear or underclothing or hats, from all the leading popular lines. The reason for such a policy is three fold. First, the dealer figures that by supplying whatever brand is asked for he gives the impression of being a big oper- ator. Secondly, it gives his store the combined drawing power of all these MICHIGAN TRADESMAN branded lines; and last, that by carry- ing these lines he prevents them from falling into the hands of competitors. A third cause of duplication is the practice of marketing goods under the jobbers’ private brand names. This is the most absolute kind of duplica- tion, since the dealer stocks both the Nationally advertised brand, because of consumer demand, and the jobber’s brand, because of lower prices. As has been frequently proved such dupli- cation, instead of increasing sales, slows up retail turn-over. Turning to the constructive fea- tures of the question it has been fairly well demonstrated that concentration means more rapid turn-over of stock. If a dealer carries four different lines of underwear, for example, he must carry four times as many slow-moving sizes. By sticking to one line he can increase his stock of quick-movers and keep down the “stickers” to a mini- mum. Another factor in favor of concen- tration is the rate of growth of the total sales in any industry. In a rapidly growing market a dealer can afford to ‘spread himself” more than where public demand is comparatively standardized. Still another point af- fecting the advisability of dealer con- centration, is the relative consumer- standing of brand marks. Does the customer buy by brand, or not? Some dealers believe that the “brand-choice” is almost negligible, since all leading brands are well established in the pub- lic mind. So far as this is true, con- centration on one line has no disad- vantages, but we must not be too sure of the fact that the line we carry is accepted above others. Lastly comes the question, what can we do, and how to get dealers to re- duce their number of lines when it proves desirable to do so. Here isa brief summary of methods: 1. Be sure concentration is advis- able in this field. 2. See that salesmen are acquainted with the facts. 3. ‘Hold down. their merely to land new accounts. 4. Keep dealers constantly alive to the dangers of diversification and the advantages of sticking with you. —_——_.-. Sell the Idea First. Sell the idea first and the merchan- dise will sell itself. Don’t let the mer- chandise do all the talking. Stress fashion, durability, comfort, fit, in- creased service ideas. Make an ap- peal to your customer through one or more of these ideas and the cause is won. Every salesman should know how to describe any garment in the shop as accurately as a mail-order catalogue. It is equally important to know human nature. The impatient customer, the deliberative customer, the decisive customer, the hesitant customer, the talkative customer and the numerous others all require dif- ferent treatment. Remember always that the customer does not see all the selling points in a pair of gloves, for instance, but only those pointed out to him. enthusiasm —__+- > Don’t get the idea at middle age that an old dog can’t be taught new tricks. He can be taught if he will try to learn. 39 if set in capital letters, double price. BUSINESS WANTS DEPARTMENT Advertisements Inserted under this head for five cents a word the first Insertion and four cents a word for each subsequent continuous Insertion. No charge less than 60 cents. Smali display advertisements In this department, $3 per Inch. Payment with order is required, as amounts are too smali to open accounts. King Hotel at Reed City for sale or rent. This property will be sold at a very low price and on terms, or can use Grand Rapids real estate. Write Will Curtis, Reed City, Michigan. For Sale—A _ bargain. 3rick = store building, fine condition, good as new. 22x85. Best location in town. Located in best manufacturing town in Southern Michigan. New factory 60x 750 feet now being built. $250,000 capital. Claimed to be the largest chair factory in America. Good opening for several lines of busi- ness. For particulars, address owner. R. H. Hill, Fayetteville, Arkansas. 265 Wanted—Shoe clerk in department store in best town in Northern Michigan. Good opportunity to learn shoe business. Want bright, ambitious young man of neat appearance who has had at least one year’s experience selling shoes. In replying give full particulars as to age, height, experience and references. Ad- dress No. 266, c-o Michigan Tradesman. 266 Successful retail sales for merchants who want quicfk action. Reducing, money-raising, and closing-out sales our specialty. Write or wire. Columbia Sales System, 1632-36 North Halsted St., Chicago, Hl. 267 For Sale—Fine grocery store, Michigan; general store, Michigan, $5,200; general store, Wisconsin; variety store, Wiscon- sin, $6,500. Chicago Business Exchange, 327 South LaSalle St., Chicago. 268 BEST MERCANTILE LOCATION IN CENTRAL MICHIGAN FOR RENT— Double store front and basement, corner of Broadway and Normal Ave. Heated. Will be vacant middle of March. ONLY LIVE WIRE NEED APPLY. COMMER- CIAL BANK BLOCK CoO., MT. PLEAS- ANT, MICH. 269 If you are thinking of going in_ busi- ness, selling out or making an exchange, place an advertisement in our business chances columns, as it will bring you in touch with the man for whom you are looking—THE BUSINESS MAN. EXCEPTIONAL BUSINESS OPPOR- TUNITY—$3,000 stock general merchan- dise, seven miles from Knoxville, Ten- nessee, in marble district. Sales $3,600 per year. House, store building, and ten acres of land. $9,000. Stock, etc. extra. Finest climate. Business will stand any investigation. No business depression here. And no old stock to buy. Owner, gd. © ULaPaint, BR. F. D. il, Knoxville, Tenn. 270 For Sale—A very profitable little auto- mobile accessories jobbing business. Strictly cash basis. Real money maker. $700 will handle it. Ill health reason for selling. Central Michigan Tire and Tube Co., St. Johns, Mich. 271 For Sale—At once. Small general stock dry goods, shoes and groceries. At a bargain. J. D. Locke, Bath, Mich. 273 For Sale—General stock merchandise. Thriving business. Fine farming coun- try, good resort trade. Will sell right. W. G. Simpson, Delta, Mich. 274 INVESTMENT $10,000 to $15,000—If you can fill the position as Treasurer and act on the Board of Directors with a food manufacturing concern, get in touch with us immediately. Do not answer unless you can make this investment and fill the position. Address No. 252, c-o Michigan Tradesman. 252 HERE is a chance to make big money on a capital of $150. Our egg preserver will keep fresh eggs fresh fourteen months. No cold storage required. Keep in a cool room in an ordinary egg case in a well ventilated room. Will give re- sponsible party exclusive sale in the state of Michigan for two years with the right to sub-let counties. These goods are pat- ented in the United States and Canada. Write for particulars to the Fleming Egg Preserver Co., Fifty cent can by parcel post, which will put away fifty dozen eggs. Fleming Egg Preserver Co., 4339 Prairie Ave., Chicago, IIl. 253 Will pay cash for whole steres or rt stocks of merchandise. Louis Levinsohn, Saginaw, Mich. 998 Wanted—Stock of general merchandise in good farming town on railroad. Write full particulars in first letter. Address No. 254, c-o Michigan Tradesman. 254 WANTED—To trade our clear, unin- cumbered farm and income properties for merchandise anywhere. PHILLIPS MER- CANTILE CO., Manchester, Tenn. 258 IMPLEMENT BUSINESS of the late Charles Howland, located at Pontiac, Mich., for sale on inventory. Would consider good security as part payment. Address Mrs. Charles Howland, Pontiac, Mich. 259 INVESTIGATE—Good Iowa farms trade for merchandise stocks. Pay difference in cash. William Adams, 339 Reed St., Waterloo, Iowa. 260 FOR SALE or Exchange—By owner, best located thirty-acre fruit, berry, and poultry farm in Berrien county. On stone road and interurban railway. Grade school, churches, stores, bank, and mar- ket right at door. Zest American neigh- bors. House modern, with _ telephone. Can subdivide farm into small tracts or village lots. Will exchange for well lo- eated general store in railroad town in eood farming section, if good, live news- paper in town. F. M. Witbeck, Benton Harbor, Mich. 264 Bell Phone 596 Citz. Phone 61366 JOHN L. LYNCH SALES CO., SPECIAL SALE EXPERTS Expert Advertising Expert Merchandising 209-210-211 Murray Bldg. GRAND RAPIDS, MICHIGAN For Sale—Cash registers, store fixtures. Dick’s Fixture Co., Muskegon. 76 Pay spot cash for clothing and fur- nishing goods stocks. L. Silberman, 106 E. Hancock, Detroit. 566 2,000 letter heads $5.90. Samples. Ccp- per Journal, Hancock, Michigan. CASH REGISTERS REBUILT CASH REGISTER CO. (Inc.) 122 North Washington Ave., Saginaw, Mich. We buy sell and exchange repair and rebuild all makes. Parts and supplies for all makes. MR. MERCHANT—Our new. useful household premiums stimulate business. Dandy premium or souvenir for all occa- sions. Particulars free. Write to-day. Valley Manufacturing Co., Grafton, West Va. 272 BANISH THE RATS—Order a can of Rat and Mouse Embalmer and get rid of the pests in one night. Price $3. Trades- man Company, Grand: Rapids, Michigan. 9 Chocolates Package Goods of Paramount Quality and Artistic Design Economic Coupon Books They save time and expense. They prevent disputes. They put credit transactions on cash basis. Free samples on application. Tradesman Company Grand Rapids, Mich. 40 MICHIGAN TRADESMAN March 30, 1921 THE LATE CARDINAL GIBBONS In 1884 Archbishop Gibbons pre- sided over the Third Plenary Council of the Roman Catholic church in America, the chief landmark in the church’s recent history. From it Catholic University at Washington, formally founded five years later. It initiated on a wide scale the work of the Church among Indians and negroes. It made im- portant changes in church govern- ment. When the next assembly of the whole hierarchy occurred, in 1919, Cardinal Gibbons was the only sur- vivor of the first gathering. In the thirty-five intervening years he was always popularly regarded the fore- most representative of Catholicism on the continent. He grew with his church, a church in 1884 of some sixty bishops and seven thousand priests and in 1919 of nearly a hundred bish- ops, more than twenty thousand priests, and a following of nearly eighteen millions. The affection which his simplicity, kindliness and devoted labor excited among his intimates was equalled by the respect which the general public held for him as a great citizen. On his fiftieth anniversary as a priest President Roosevelt journey- ed to Baltimore to praise him for his grew the public service. It was fitting that the man so many years primate of the Roman Cath- olic church in America should have been born in the one state that grew from a Catholic colony. His long life is a link with the beginnings of a sturdy Catholic organization. Charles Carroll died in Baltimore two years before Gibbon’s birth there, and it was John Carroll, a near relative of the signer, who in 1790 was made first Bishop of the first American See. It was fitting also that the Cardinal should be of the blood which gave American Catholicism its greatest strength. While he was in Ireland for his education the great Irish im- migration began, with the result that the million Catholics of 1840 were three millions by the Civil War. After he rose to be Cardinal another great Catholic reinforcement came in the Italian immigration, and before he died he saw churches of Polish Catholics, Bohemian Catholics, and Croatian Catholics scattered over America. Two qualities marked in the Car- dinal were of peculiar value to his church: his unadulterated American- ism and his interest in intellectual and political affairs. From the days of Know Nothingism there has been a tendency to regard the Roman Cath- olic church as a little alien. An ec- clesiastical organization obedient to the decrees of a foreign head and composed largely of foreign-born ele- ments has special difficulties and re- sponsibilities. The Archbishop who delivered the centennial address upon the founding of Carroll’s See declared that the Roman Catholic church must be emphatically and thoroughly American. It can be more than pas- sively American—it can be a militant force in imbuing alien communicants with patriotism. Cardinal Gibbons labored to make his church a true factor in Americanism. Early this year he sent from his sick bed an article on the Constitution declaring that “we would be recreant to the trust committed to us if we failed to teach and uphold the principles on which our Government rests.” In Cardinal Gibbons’s death the country loses a great churchman and a distinguished citizen. General Conditions in Wheat and Flour. Written for the Tradesman. Conditions in the flour and wheat market have not changed materially from a week ago. The March option is a trifle stronger; in fact, is up about 6c; the May, however, is only 3c higher. The advance in the March has been due, of course, to the closing out of this option, those short being forced to buy in to cover. The volume of flour business done has been slightly better than last week and the strength in the stock market evidently anticipates somewhat of a revival in other lines. The Easter trade as a general thing was reasonably heavy. Collections are improving. Quite an improvement in building is noted which indicates bet- ter demand for building materials. The gold inflow has been unchecked and money is easy; as a matter of fact, the Federal Reserve ratio calculated on a comparable basis is the highest since June, 1919. Future wheats are selling below cash considerably; in fact, the July op- tion opened $1.25@1.23, selling up to- day to $1.26 and a fraction. Numer- ous crop scares have been set in mo- tion, but it is believed no material damage has been done to the growing crop thus far. Indications point to a winter wheat crop of between 650,- 000,000 to 685,000,000 bushels, an in- crease of from $115,000,000 to 135,000,- 000 over last year. Spring seeding will be well under way very shortly, and inasmuch as wheat is bringing a better price than any coarser grains, it is anticipated a reasonably large acreage will be sown. As stated in other market letters, however, there is no surplus of wheat and stocks of flour are exceedingly light, so even with a good crop pros- pect, if a materially increased volume foreign buying should develop, prices will hold rea- sonably firm; at least, until the new crop is offered, which will not be un- til about the first of July when the Western wheat begins to come into the market. Our own wheat, of course will not be available until after the middle of July, or about the first of August. There is nothing in the situation that should cause the trade to depart from the policy of buying two or three weeks ahead or about as re- quired until the new wheat flour is offered, which, undoubtedly, will be sold on a considerably lower basis than at present for immediate or thirty day shipment. Lloyd E. Smith. of domestic and William Judson, President of the Judson Grocer Company, has return- ed from a three weeks’ trip to Flori- da, during which time he spent about a week at Jacksonville and two weeks at Miami. Business conditions at Jacksonville were somewhat depress- ed, due to the decline in rosin and turpentine, which found further ex- pression in the reduction in bank bal- A year ago the largest bank in Jacksonville had $20,000,000 on de- posit. Its deposits at the present time are about $16,000,000. Jackson- ville is the most solid, substantial dis- tributing town of Florida and the people depend less on speculative real estate values than most any other city in the State. At Miami Mr. Jud- son found B. D. Cody, now 82 years of age, enjoying himself, as usual, under the shade of a tree, with a com- prehensive outlook on the bay and river. There are 201 real estate deal- ers in Miami and values are sagging in spite of all that can be done to maintain them on an inflated basis. Hundreds of houses erected during war times at the highest prices for material and labor the world has ever known are mortgaged for all they are worth. The weather was very warm all the time Mr. Judson was in Florida and people were ‘be- ginning to leave for the North, after having experienced one of the most enjoyable seasons of recent years. The Wise Child. “Mamma, this magazine says that when cattle eat with other cattle they eat more and fatten more.” ances. ' Yes, my dear, I guess that is right.” “Well, mamma, then we must be like cattle.” “Why, what do you mean?” “We always have more to eat when we have company.” Monroe—At special meetings Mon- day stockholders of the Monroe Bind- er Board and the Boehme & Rauch companies, it was decided by unani- mous vote to consolidate. The merg- er is to take effect May 4, when a new organization will be perfected, with the common stock fixed at about $5,- 000,000 and the preferred $2,500,000. Both companies manufacture paper board boxes, containers, etc., and. em- pley several thousand men. The next meeting of the Merchants Mutual Benefit Association will be held at Wayland some time during April. The preliminary arrangements are in the hands of Beall Bros., who There are now thirteen towns represented in the membership of the Association. It do all things well. is expected that fully 250 merchants, including the ladies, will be present at the Wayland meeting, Byron Center—The C. B. Towner Co. has sold its general stock to E. VanderZaag, whose general stock and store building were recently destroyed by fire in the conflagration at this place. The Towner Co. retains the lumber yard, which Mr. Towner will conduct personally hereafter. The sale does not include the store build- ing, which is owned by Mr. Towner personally. St. Johns—Hubert M. Eddy suc- ceeds Clark & Hotchkiss in the gro- cery business. —_—_+~-. 3yron Center—The Geukes Co. suc- ceeds Geukes & O’Meara in general trade. Gabby Gleanings From Grand Rapids. Grand Kapids; March 29-_E. G. Hamel, who has been a member of the executive force of the Jiffy Jell Co., at Waukesha, Wis., for several years, is devoting a couple of weeks to call- ing on his old customers among the retail grocery trade of Michigan. Mrs. Hamel is improving the opportunity to visit her sister, Mrs. Harvey Gish. The name of the new hotel at Elk Rapids will be the New Redstone, in- stead of the Race Hotel, as stated last week, The Western Co. has arranged for four meetings of Michigan druggists to be addressed by Frank Stockdale, of Chicago, as follows: Grand Rap- ids, Pantlind Hotel, April 7; Kalama- zoo, Park-American, April 14; Lan- sing, Hotel Downey, April 21; Flint, Hotel Dresden, April 25. The meet- ings will be held under the personal supervision of D. G. Chatard, Michi- gan traveling representative of the house. The Fountain Hotel, at Mt. Clem- ens, for a number of years conducted by Sam Marinoff, has been sold to two Detroit men, Sam Siegel and William Puhls, who have taken pos- session, The Colonial Sanitarium, at Mt. Clemens, formerly known as_ the Colonial Hotel, opened Tuesday, with Dr. G. A. Person in charge. Admiral William C. Vraistead, former surgeon- general of the navy, is chairman of the hospital advisory board, and Major Robert G. Owen, of Detroit, is to have charge of the laboratory. The hotel portion of the building is to be man- aged by Webster W. Will. Sidney Arnold in American Artisan: There are hotels and hotels. Some of them are still suffering from the no- tion that a traveling salesman has nothing to do but to spend money and does not care how much they charge, nor how little service they render for the money they demand. I have been in hotels during the past three months, and have had to run gauntlets of bell boys who were not looking for op- portunities to render service, and who were allowed by the management to show their impertinence if you did not let them carry your grip the few feet from the door to the desk. The soon- er such hotel managers wake up and realize that we have entered upon a new era—one of thrift, as against the period of reckless wasting of money of 1918 to 1920—the better it will be for goodwill among the knights of the grip. Speaking of charges for hotel ser- vice, the writer is inclined to believe that the dining car department of the New York Central Lines might be able to serve a cut of apple pie for less than 35 cents, said cut being about one-eighth of a pie; also that 50 cents for a dish of oyster soup with one stray oyster roaming around in skim- med milk, without a particle of butter and without the concoction ever be- ing heated beyond lukewarm, is about as big a swindle as was ever con- cocted to filch money from the travel- ing public. The Valley City Milling Co. an- nounces the purchase of a mill site on the line of the Pere Marquette and Pennsylvania railroads North of the city, near the Gunn Furniture and the Haskelite Manufacturing Co’s. plants. The site contains approximately twenty acres, will have sidings from both roads and will be close to the Grand Trunk. Negotiations have been under way for several months. The milling company’s new plant will in- clude modern fireproof flouring mill, ample storage capacity for grain and a large warehouse, the total cost to be a million dollars or more. It is expected the site for the mill will be put in shape this season but whether a start on the new plant proper will be made has not yet been determined. The plant will give Grand Rapids stor- age capacity that long has been needed besides the increased manufacturing capacity, and will be helpful to the farmers in this territory as well as a good thing for the city. ‘ie It Pays to Stop Occasionally and Look Things Over 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. I'he business man who does not keep a keen eye upon every part of the commercial Seat 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 of intitled to Your Tradé Your local dealer is the one to be secured only by using Alabastine. Your person, next to yourself, who is most local dealer wants you to have walls that har- monize with your rugs and furnishings,—that smooth, durable, sanitary, fashionable finish which makes Alabastine the nationally acéepted interested in the satisfactory decoration of your home. Because pleasing you will add to his patronage, displeasing will detract. That wall tint. He will gladly sell it to you or vone is why 30,000 honest, square-dealing merchants decorator in packages which you may know in the United States are doing all they can to contain genuine Alasbastine by the cross and put into American homes the beautiful interiors circle printed in red. ine The Sanitary Wall Coating Instead of Kalsomine or Wall Paper Should any dealer offer another material for the purpose, either he is not familiar with Alabastine’s merits or does not fully appreciate your desire to secure the best. If he will not order for you, write us and we will see that you are supplied. By mixing Alabastine—a dry powder—with water it is made ready to apply with a suitable wall brush to new walls or old—any interior surface—plastered walls, wallboard, over paint, burlap or canvas, ae) or even old wall paper where it is fast, has no raised figures and con- cinkohad wel tains no aniline dyes. PRICES b-1D. ‘packaee white Alabastine (000 75¢ 6-lb. package’ tints Alahastine _..0 eer me ee kL a 80c Special deep shades (No. 33, dark green—-No. 58, deep brown)__ 95¢ THE ALABASTINE COMPANY [|22222== 449 Grandville Avenue, Grand Rapids, Mich. Write for Free Interchangeable Color Chart Showing Modern Decorative Wall Treatment be sssssssssnssineeeeeeeeeeeee ee