~ ‘ e ; eS; Cp LENO ON WE SX DD IO NEN NIGP OQ SAIN a eta a (aC | pork RRR IRE A MEAN ve V, © i ~Y a RS « oN Ve f = KC KG . WM XC TAF aS Ca ry Is ‘ \ N { CE Ap Ie OS CO MR PRAT SO 3 J, iy, Ba AS Gas ia A S CIAL Een (aR) EX) BOG wh) Se & DP RweE ke ae) ae NS ae CRS C 9/ Ne) Ne a : 7 ___—__ Three Sidelights on Life. Christmas comes but once a year, It keeps us all a hopping, And seldom does one shed a tear When finished with his shopping. Two pints, one quart, Two quarts, one fight, One fight, two cops, Two cops, one Judge, One Judge, thirty days. Lal sent my son to college, With a pat upon the back. spent ten thousand dollars And got a quarterback. - - A a i cites atl Doane ‘4 December 27, 1922 - MICHIGAN TRADESMAN BUYER AND SELLER Some retailers strive to be good buyers and some retailers strive to be good sellers and occasionally a dealer is both a good buyer and a good seller. Goods well bought are half sold, but the other half of the selling is a big job if the dealer has not organized a good selling force within his store. Being a good buyer means first, buying quality goods and second, buying all goods at a fair price. If the retailer has the time ~ to keep in close touch with the world’s markets, he can sometimes make a little profit in his buying. But the retailer’s time is more valuable to him in the display and selling of his goods and will render him a greater profit if he devotes his thought and energy to his selling. In order to do this, however, he must do his buying through some channels in which he has complete confidence and the house that sells him his goods must have the knowledge and ability to know values and markets to the point where they can at all times supply him with the world’s best bargains quality considered. The striving today on the part of some houses to increase their business by cutting prices and then to offset the loss, due to cut prices, raising the price, is causing a great deal of confusion in the dealer’s mind. The manufacturers today who are selling goods to the trade and endeavoring WoRDEN to convince some of the retailers that they are on a favored list are also creating confusion: and those wholesalers who, through force of financial conditions, are compelled to liquidate and are making some real cuts in the pricés of their goods add to this confusion. During times like these it is confidence that has been built in the past which helps to stabilize market conditions. It is the confidence of the retailer in his wholesaler and it is the confidence of the consumer in his retailer which avoids endless confusion and more or less misunderstanding that might develop if all of us believed all of the things that some of the sellers told. Let us enter the New Year with the determination to do our part to maintain that confidence which was established dur- ing the War when we performed our ser- vice for the lowest possible cost to the Nation. Let us enter the New Year with the determination to continue to give that service to the public that shall continue to build the confidence of our customers. Let us enter the New Year with the determination to keep our industry at the top of the list of those institutions who serve the public well. Let us enter the New Year with con- fidence in our fellow men and in ourselves, to do our part toward developing the best possible conditions in business. ROCER COMPANY Grand, Rapids Kalamazoo—Lansing—Battle Creek The Prompt Shippers. EEN RL: 4 MICHIGAN TRADESMAN December 27, 1922 MOVEMENT OF MERCHANTS. Hobart—O. F. Burke succeeds An- drew M. Lood in the grocery and gen- eral store business. Harbor Beach—The Harbor Elec- tric Co. has increaséd-its capital stock from $10,000 to $20,000. W yandotte—The “Wyandotte Lunt ber Co. has increased its capital stock from $25,000 to $75,000. Detroit—The Finsterwald Clothing Co. has increased its capital stock from $150,000 to $500,000. Saginaw—Fire destroyed the store building and stock of the Grand Union Tea Co., entailing a _loss of about $5,000. iceos teckin, Stoepel & Co. wholesale dry goods, has increased its, capital stock from “$1,000, OOF to $1,- 500,000. “Detroit—The Charles A, Steet Ce. 149 East Larned street, hardware and machine tools, has increased its capital stock from $150,000 to $1,- 200,000. Saginaw—The Michigan Salt Pickle Supply Co., avenue, has changed ‘its name to. the W. E. Dailey Co. Detroit—The Gordon- Pagel Co., wholesale bakery, has changed: its capital stock from $1,482,000 to .$2,- 500 and 25,000 shares at $60 per share. Detroit—H. Scherer & Co., 440 Jef- ferson avenue; catriage and -automo- bile materials, has increased its cap- ital stock from $200,000 to $2,000,000. St. Johns—The Farmers State Sav- ings Bank has purchased the R. H. Shaw block and: willtremodel it into a ‘modern bank building which it will occupy as soon as completed. - -Kalamazoo—The modern: . bakery being erected at 220 South Portage street, by Jay Brink, is nearing com- pletion and he- will open it for busi- ness January 2. Mr. Brink will do a wholesale business exclusively. St. Johns—Harry and H. R. Gettle, recently of Bluffton, Ind.; ed a copartnership under the style of Gettle’s 5c and 10c Store and engaged in’ business in the Steel hotel block. The store will be under the manage-- ment of Harry Gettle. Flint—The Zirger-Milburn Co., 311. South Saginaw street, has been ‘in- corporated to deal in men’s ‘clothing, hats, furnishings; etc., at. retail; .with an authorized capital stock of $20,000, of which amount $18,500 has been sub- seribed and paid in, $13,000 in cash and $5,500 in property. Coldwater—Ball & Son have merg- ed their lumber business and planing mill into a stock company undér the style of the Ball Planing Mill, with at authorized capital stock of $20,000, of which amount $18,009 has been subscribed and paid in, $309 in cash and $17,700 in property. ‘Grand Rapids—Judd Holmes has been appointed receiver of the J. B.° Shaughnessy Co., dealer in hardware at 45 South Division avenue, by the United States Court. No inventory has yet been taken, but it is conceded that the assets will aggregate from 50 to 60 per cent. of the liabilities. -Detroit—The Morisite Process Co., 3005 West Grand, peat, fuel and by- products, has merged its business into a stock-company under the style of 1900 North Michigan” have form-. - Me the Mofisite Corporation, with an au- thorized capital stock stock of $50,- 000, all of which has been subscribed and paid in, $15,000 in cash and $35,000 in property. - Manufacturing Matters. Kalamazop—The Goodalé Co. has _ -changed its: name to the D. R.? C.~ Foundry Co. Detroit—The Kales Stamping Co. has increased its capital stock from $200,000 to $250,000. Alpena—The Fletcher Paper Co. has increased its capital stock from $500,000 to $1,000,000. Kalamazoo—The Henderson-Ames Co; ha’ increased. its capital stock from $600,000 to $1,000,000. Detroit—Tle Bower Roller Bear- ing Co.:has increased its capital stock from $600,000 ‘to $800,000. : Detroit—The Chamberlain Metal Strip Co. has increased its capital stock from $500,000 to $650,000. Bay City—The West Bay City Su- gar Co..has increased its capital stock from $200,000 to ‘$1,000,000. Detroit~The Huron Portland Ce- ment Co. has increased its capital stock from $2,000,000: to $4,400,000. Kalamazoo—The:. Cook Standard Tool Co: has decreased its. capital stock from $100,000 to $25,000. Benton Harbor—The Superior Steel Castings Co. has increased its capital stock from $150,000 to $225,000. ~ Owosso—The Estey Manufacturing Co.,; furniture, has increased its capital stock from $70,000 to $250,000. Detroit—The.. Pittsburgh Co., 4647 Wesson avenue has increased its cap- ital stock from $25,000 to $250,000. Detroit—The Welt Go., 426. West Larned street, has increased. its cap- ital stock from $100,500 to $205 500. Hillsdale—The Hillsdale. Manufac- turing Co., pants, has decreased its capital stock from $47,500 to $32,500. Grand Rapids—The Phoenix Sprink- ler & Heating Co. has increased its capital stock from $100,000 to $250,000. _ Saginaw—The Erdman-Guider Co., Holmes street, has increased its cap- ita’ stock from $500,000. to- $1,000,000. Kalamazoo—The Upjohn Co., 223 East Lovell street, has increased its ’ Capital’ stock from $600,000 to his - 000. : - Detroit—The Detvoit. Forging Co., 284 Mt. Elliott street, has increased its capital stock from $100000 to $1,- 000,000. Detroit—J. Calvert’s Sons,.5 Mc- Graw Bldg., coa’ etc., has’ increased its capital stock from $500,000 to $1,- 090,000. ' Kalamazoo—The Kalsmscon San- - itary Manufacturing Co. has increased its capital stock from $350,000 to $700,090. Detroit—The Wagner Baking Co., e Grand River’ and Sixth: -streets, hag in- creased its capital stock from $350,000 to $700,000. Battle Creek—The Michigan Carten ! Co. has changed its capital stock from $600,000 to $500,000 and 100,000 ‘shares, - no par value. .Muskegon Heights—The Manufacturing Co., manufacturer of key way cutters, draw cut shapers, etc., has increased its capital stock from $150,000 to- $300,000. “which has been Morton Detroit—The Detroit Safety Furnace Pipe Co., 5960 Second Bivd., has in- creased its capital stock from $20,- 000 to $40,000. Niles—The W. C. Shinn Manufac- turing Co.,* lightning conductors, has iwcreased its. capital stock from $150,- 000 to $200,000. Detroit—The Cable- Draper Bakitig Co. has changed its capital stock from $150,000 to $2,500 and 15,000 shares at $15 per share. Kalamazoo—Sam Rosenbaum & Sons Co., manufacturer of pants and skirts, has increased its capital stock from $300,000. to $400,000. Detroit—The Ainsworth Manufac- turing Co., 256.Dubois street, auto parts, has increased its capital stock from $500,000 to $1,000,000. Detroit—The American Show Case & Manufacturing Co., 5235 Grand River avenue, has increased its capital stock from $100,000 to $150,000. Detroit—C. H. Haberkorn & Co., 1301-1399 West Elizabeth street, furni- ture, etc., has increased its capital stock from $200,000 to $300,000. Detroit—The Hoskins Manufactur- ing Co., electric furnaces and heating appliances, has increased its capital stock from $500,000 to $1,000,000. Ludington—The Stearns & Culver Salt Co. has been incorporated with an authorized capital stock of $300,090 p-eferred and 2,000 shares at $100 per share, of which amount 10 shares have been subscribed and $1,000 paid in in cash, Adrian—T he Leaawee Knitting Co. has been incorporated with an author- ized capital stock of $20,000 preferred and 48,000 shares at $3 per share, of which amount $20,000 and 38,000 shares has been subscribed and paid in in property. Detroit — The Monarch Bumper Manufacturing Co., 1600 East Euclid avenue, has been incorporated with an authorized capital stock of $100,000 of which amount $60,000 has been subscribed and paid in, $30,000 in cash and $30,000 in property. : Grand Rapids—The Santiam Furni- ture Co., Logan and Buchanan streets, has been incorporated with an author- ized capital stock of $2,000,000 com- mon and $500,000 preferred, all of subscribed, $50,000 paid in in cash and $2,000,000 in prop- erty. Detroit—Cochran-Detroit, Inc, 338 John R. street, has been incorporated to manufacture and sell. pistons, rings, pins and other auto parts and acces- sories, with an authorized capital stock of $10,000 common, $15,000 -preferred and 5,000 shares at $1 per share, $8,- 048.12 of which has been paid in in property. Adrian—The Adrian Knitting Co. has merged «its business into a stock’ “company under. the style of the Adrian Knitted Products Co. with an authorized capital stock of $20,000 preferred and 28,000 shares at $3 per share, of which amount $20,000 and 23,000 ‘shares has been. subscribed and paid in in property. Bay City—The West Bay City Su- gar Co. has increased its authorized capital stock from $200,000 to $1,000,- 000 and will distribute the additional stock in the form -of a stock dividend. to the present shareholders. The property of this company has been valued at $1,000,000, or upwards, for a number of years, its plant having been very largely increased in capacity at various times and a bond issue put out at the time the plant was first built having been retired, but with- out at any time making any increase in its authorized capital, the difference between the aciual investment in the plant and the authorized capital hav- ing been carried on the company’s books as surplus. The stock of the company is practically all held by three families, M. J. Baily, the heirs of the late Charles J. Smith, and the heirs of the late John.M. Kelton. Bay City—Charles D Todd, of De- troit, Friday, sold, at auction, the orig- ‘inal mill of the International Mill & Timber Co., bankrupt, to John Kantz- ler & Son The new mill building was purchased by W. F. Jennison. Kantz- ler, who has one mill and two yards besides this, said his company had a plan to utilize the building. Mr. Jen- nison purchased the mill building but not the real estate, the latter being owned by the E. W. Young estate. Mr. Kantzler in addition to purchas- ing the old mill also bought the good will and right to use the name of the company. Two lots on Green avenue, placed at auction, weré purchased by John Miller Office fix- tures, machinery and a small outlay of stock went to individual bidders in parcel lots. Jennison said it was his intention to purchase the building to keep it from being torn down and removed with the hope that he might be able to persuade some manufactur- ing plant to locate in Bay City. —_2<+s—__—__ Corporations Wound Up. The following Michigan corpora- filed notices of bankrupt tions have recently dissolution with the Secretary cf State: Alice Shop, Detroit. Utilities Corporation, Detroit. Heddon Aviation Co., Dowagiac. Atlas Tube Co., Detroit. Federal Amusenient Co., Detroit. Miller Building Co., Detroit. Mid West Sacramental Wine Co., Huron Truck Co., Bad Axe. Central Stamping Realty Co., Detroit. Central Stamping Co., Detroit. Amble Elevator Co., Amble. Bilton-McRoe Co.. Jackson. Gratiot Construction Co., Owosso. B. B. Wetsman & Co., Detroit. ———_+2s—— Veteran Howell Salesman Hurt. Howell, Dec. 26—-William F. Griffith, veteran traveling salesman of this place, sustained serious injuries at his home here, Saturday morning. when he slipped on some ice on the steps, and fel’. The bones in one leg were broken in three places, all being the bones in the lower limb, one of which was broken twice and the other once. On Jan. 1 Mr. Griffith would have rounded out forty-one years continu- ous work as traveling salesman for the wholesale drug house of Farrand, Williams & Clark, of Detroit. —__2++____ Taking Mother Literally. “Daughter, did I not see you sitting on that young man’s lap when I pass- ed the parlor last evening?” “Yes, and it was very embarrassing. I wish you had not told me to.” “Good Heavens! I. never told you to do anything of the kind!” “Vou did. You told me that if he attempted to get sentimental I must sit on him.” Detroit. oa December 27, 1922 MICHIGAN TRADESMAN Essential Features of the Grocery Staples. Sugar—The demand for refined su- gar, never of much consequence in the closing days of the year, is par- ticularly light this week, but the de- cline in refiners’ prices which at one time was believed to be imminent has not materialized. Local jobbers have reduced their quotations on granulat- ed to 7.65c for cane and 7.55c for beet. Tea—The situation ,has not been so strong at this season for years past. Not only are prices in all primary markets at high levels, compared with those prevailing at any time since the year following the armistice, but the rise in sterling and rupee exchange has materially added to the costs of replacements abroad, so thpt not- withstanding the large advance that has occurred since early fall, spot market values are still barely on a parity with London and the Far East, and in the case of standard and med- ium grades of fermented and green teas are in some instances quite a little below it. Stocks of all popular descriptions of both blacks and greens are at such a low ebb that by early spring there will be, in the opinion of trade authorities, a virtually bare market. Coffee—The market is strong and advatyces have been the rule the past week or ten days. Wholesa‘ers and roasters have been forced to revise their prices on some grades in order to protect themselves against the avia- tions in raws. Canned Fruits—California fruits can be bought more advantageously on the spot than on the Coast, where the canner is not as free a seller as some smaller operators here who are will- ing to liquidate. Even where short supplies exist, as in cherries, there is not the firmness which might be ex- pected. Peaches are quiet Apricots are not moving rapidly. Pineapple holds its own, as it is sustained by an inadequate supply and a constant de- mand for immediate and for later use. Apples show no important change. Canned Vegetables—Tomatoes are stronger and firm. There has been no important change in peas. There are enquiries for sizable bloeks in the country, but at prices below the ac- tual market and confirmations do not come through. Peas are well placed statistically and-are a promising item for the balance of the distributing season. While a matter of discussion, futures have not taken definite shape and few canners have named specific prices. Corn is quiet on standards and a mere filler in. scarce. Asparagus is in light supply and wanted. It is. another topic: for consideration as to futures, but it is not generally being pushed to the front. Minor vegetables are quiet. Canned Fish—Salmon is firm on the coast in all Alaska packs, with ‘postings all to the effect that the low ‘point of prices is passing and toward ‘spring the market’ will ‘be materially higher than it is at present. Two fac- } tors are at work to this end, distribu- ‘tors point out. ‘general belief that 1923 pack will be tcurtailed by Government regulation. Fancy corn is The 1922 surplus is: ‘not considered large, while there is a. Chums and pinks are relatively firmer than reds. The spot market is quiet but steady. Maine sardines are in- fluenced by light stock of all grades down East, and as jobbers have been cautious buyers all season packers look to a good distributing demand in early 1923. California sardines have sold well for December and _ close steady. Imported fish is taken as it is needed. Lobster and crab meat are obtainable from second hands. Shrimp is in moderate supply on the spot and in the South. Tuna fish is marked by a shortage of white meat and blue fin. Dried Fruits—The prune market is not as unfavorable as it appears on the surface. It is questioned whether the California association will have much, if any, bulk or box packs to _offer after taking care of its carton and canned business. That takes the largest factor from the field. Inde- pendents have high priced fruit from the growers and they are strong enough to carry it. Jobbing stocks all over the country are light. Fresh friuts are in less evidence and when forced stocks are out of the road im- provement is expected. Raisins have been another slow seller for the same reasons which affected prunes, but they have been less stable as the un- sold tonnage is larger. Jobbers have enotigh contract stocks to neglect the Coast and the spot.. Peaches are well placed and look favorable’ for the spring market when they are normal- ly more active than they are at pres- ent. Apricots have already been worked up so high-that there is: strong opposition to further advances. The better grades are well controlled and are short of requirements. Currants are not quite so firm but are‘held with confidence by holders because there has been light buying in Greece for some little time. Corn Syrup—There.is a fair amount of business being transacted this week at the prevailing quotations. Sugar Syrups—Trade is along steady lines. There is no material change in quotations and in general a steady undertone prevails. Rice—An avoidance of increasing stocks are at the turn of the year cuts down the volume of trading, but all offerings are held with confidence and little variation in prices is reported. Stocks here are moderate and with a broader demand expected in the near future, firmness prevails. The South- ern markets are_in good shape. eign rice is steady. Distress lots are infrequent as most sellers maintain full asking prices. Jelly and Preserves—The extremely high prices ruling on butter offer op- portunity for the ‘grocer -to place some extra selling emphasis on jams, jellies and preserves with excellent reason to anticipate pleasing results in, terms of increased sales. Why not a win- dow display of these goods together with: am advertisement stressing the price advantage to the consumer sin ’ substituting jams-and jellies -for- butter in part at least? A little exercise of .salesmanship-in the store should also prove helpful. - Cheese—All grades have advanced from 1@1%c per pound during the past week. The higher price of milk For- | coupled with the prevailing quotations on butter are explanatory of this ad- vance in cheese. That canned milk _ prices may reflect the firm markets and show further price advance is quite possible. ——--> > Review of the Produce Market. Apples—Tallman Sweets and Wolf River command $1 per bu.; Snows, Jonathans, Kings, Shiawassee Beau- ties, Spys and Baldwins fetch $1.50@ 2 per bu. Bananas—8%c per Ib. Beets—$1 per bu. Butter—The market is slightly fon: er and decidedly weaker. Local job- bers hold extra at 50c in 63 Ib. tubs, fancy in 30 lb. tubs, 52c; prints, 52c. They pay 23c for packing stock. Cabbage—60c per bu,; red 75¢ per bu. _Carrots—$1 per bu. Cauliflower—$3.50: per dozen heads. Celery—50c per bunch; extra jum- bo, 70c. Cocoanuts—$6.50 per sack of 100. Cranberries—Late Howes are $6.50 per % bbl. (50 Ibs.) Cucumbers—Illinois hot house, $4.50 per doz. Egg Plant—$3 per doz. Eggs—Fresh have declined 4@6c per dozen during the past week. Lo- cal jobbers ‘pay 38@40c for fresh can- dled, cases included. Cold operators are feeding out their sup- plies as follows: eeeshe ee Jae Seconds 22.327 ee ee 29c Checks) 2522 SE 22c Grapes—Calif. Emperors, $4.50 per 30 Ib. keg; Spanish Malagas, $9.50 for 40 lb. keg. Green Onions—Chalotts, 75c per doz. bunches. Honey—32c for strained. Lettuce—Hot house leaf, 20c per Ib.; Iceberg from California, $6.50 per case. Onions—Home grown, $2.50 per 100 lb. sack. Lemons—The market has lowered 50c per box, present quotations being as follows: comb: 25e for Suu size, Der Dox: 2222 eo $9.50 S00: size. per DOx 2288 ~ 9.50 2/0 size. per box 22.02 9.50 AQ Size. per how 2 9.00 Oranges—Fancy Sunkist Navals are lower. They are now sold on the fol- lowing basis: ROGe oe $4.75 126) a ee ae 5.25 150, 176 and 2O0e es Oe 5.50 ee 5.50 Cee ea 5.50 2R8 oo ee pi 5.50 G24 ee Pa 5.50 “Choice, 50c per box less. | | Floridas are selling as. follows: $6 i 86.008 ee 6.00 ee BO 2 50 PG a ee 5.00 Parsley—75c per doz. bunches. Peppers—Florida, 75c.. for, ‘small ‘basket containing about 18: Potatoes—Home grown, 50¢ pel bh. Poultry—The market ts ‘un¢hditg ed. Local buyers now pay as, Fallow; for live; haere ee ilaé GEG1 ADK isi storage ‘estorder. ‘lives’ than “Boyd | Pant! ind, = § hight fowls 2. S35. ape Heavy fowls 22252 eo 17¢ Fiéavy - springs io ee 16c ox and Situs = ee 10c ‘BUbkeyS Sos See 30c Direks 202 Dae ee 18c Geese a ee 2 38e Paying prices for dressed are as follows: eee fo ah Turkeys Ducks 0 ee 22c Geese Oa ue eee Radishes—90c per doz. bunches. Squash—$1 per bu. for Hubbard. Sweet Potatoes—Virginia command 85c per hamper and $2.50 per bbl. Tomatoes—6 lb. basket of. Califor- nia, $2. Turnips—75c per bu. ——_—_++>__ Flour Excellent Property at To-Day’s Price. Written for the Tradesman. Wheat’ declined about 2c the past week or ten days from the high point, which action was strictly in line with what had ‘been anticipated by the trade in general. During the holiday period there is seldom. much activity in grains and this year has been no exception to the tule, except possibly that markets have held firmer than ordinarily; in fact, yesterday’s quotation. showed a sight upturn again, but unless some- thing. unforeseen develops, it is im- probable there will be any material ad- vances for the next two weeks. Should the market ease off a little more, the trade would profit, material- ly by buying flour for thirty days’ re- quirements at least; in fact, it is ‘ex- cellent property at to-day’s price, and very likely in two or three weeks’ time both wheat and flour will show. a tendency to advance again. There is nothing in the grain situa- tion that indicates we are going to have. runaway markets, although con- ditions do point to a gradual strength- ening of prices as soon as the holiday season is over. Wheat has advanced since the first of last August approximately 20c per bushel, so conditions have been dis- counted to quite an extent, but, never- theleess, as stated above, the opinion of the trade based on general condi- tions is that we may expect firm and possibly :somewhat higher prices .than are now prevailing: on both: wheat and flour and that ‘the strength of these commodities will -be maintained until late spring or early summer, when the new. crop. prospects will exert. a ma- terial influence on values. Lloyd E. Smith. ——— o-oo ee In the death of Boyd * ‘Pantlind Grand Rapids loses a foremost citi- zen and.a great civic asset. Although fifty years of tremendous’ activity and noteworthy achievement ‘had’ been suc- ceeded’ by two years of repose, due. to increasing , infirmities, Mr. Pantlind’s presence inthe hotel: which bears -his ‘amé was ‘a source Of ‘great satisfac- tion to the’ traveling’ ‘public, who. had ‘long come , to associate the name of the deceased: :with- yservice of the high- ‘Few mety lived more tiseful Few ‘men willbe: more deeply mourned than he ris in!passing on to the. Great Beyond. resents erae es S:delights on Central and Southern Michigan Hotels. Detroit, Dec. 26—At the recent can- ners’ convention held in Grand Rapids, hotel and restaurant operators were severely critized for their practice of serving on their tables fruits from Florida to the exclusion of the clean- cut, juicy, red apple of Michigan. The canners were right. So often do I hear the complaint of traveling men and other hotel patrons who wonder why it is that they are served with grape fruit and other citrus fruits, shipped thousands of miles, while absolutely overlooking the refreshing home grown apple which is to be easily procured at this time of year. -The same may be said about other fruits during their season. Mr. Caterer, why not try out the experiment of offering nice, clean ap- fles to your guests on a winter morn- ing? At Chelsea the other day I caught up with W. R. French, who runs the New Crescent Hotel at that place. This hotel should be much better known, as it certainly is deserving of patronage. The proprietor is affable and anxious to give satisfactory service. His meals are most excellent and his rooms clean and comfortable. Ail rooms are pro- vided with running water, for which a charge of $1.50 for one person or $2 for two is made. Bath rooms for the free use of guests are _ provided. Charges for meals are: Breakfast, 50 cents; dinner and supper, 75 cents each. The latest candidate for public favor is the spick and span New Roosevelt Hotel, at Lansing. It is conducted by Davey Bros., with John L. Davey as manager. The Roosevelt, which is situated one-half block North of the capitol, contains 250 rooms with all modern conveniences, including room phones. It is five stories ‘high, of absolute fire- proof construction. A well-equipped cafeteria is provided, where excelent service prevails at moderate prices. Rates for rooms are $1.50 and $2 with- out bath and $2.50 with bath. An added attraction is the arrangement of numerous free shower baths on each floor; also a clever arrangement is the reservation of the entire third floor for men only. Mr. Davey possesses all the qualifi- cations of a “mixer” and will, no doubt, become as popular with the traveling fraternity as the Roosevelt is sure to be. The Island City House, at Eaton Rarids, conducted by Thos. W. Win- der, is a most comfortable and home- like institution and, as a consequence, too small for the requirements of the town. Some enterprising local capital- ist should erect a modern building for Mr. Winder’s requirements, and I will guarantee it will be run in a manner which will reflect great credit on the community. By the way, Mr. W. is looking for a good hotel in a thriving country town for his son, who has had a good schooling in the profession and will make a genial landlord. Andrew J. Bridge runs the Hotel Calhoun, at Homer, gives evident satis- faction to his guests with reasonable charges. His rates are $1 for a com- fortable room and fifty cents for each meal. The meals are appetizingly pre- pared and served and the entire estab- lishment has an air of comfort. Nowhere have I been better pleased with the service than at the New Brooklyn Hotel, Brooklyn, capably conducted by Mrs. Florence Arnold. This hotel was recently greatly dam- aged by fire but is being thoroughly rehabilitated and will as soon as com- pleted, rank with the. excellent country hotels of Michigan. Mrs. Arnold classes the commercial men who pa- tronize her liberally as her “boys” and I have no doubt from what I learned from several of them that she is held in very high esteem, which she most certainty deserves. I can testify to the fact that her meals, especially pastry, “are like “mother tried to make.” | A few months ago Mrs. Snyder, in MICHIGAN TRADESMAN partnership with Mr. Hands, took hold of the Union Hotel, at Union City. Mrs. Snyder formerly successfully con- ducted the hotel at ‘Concord, but traveling men convinced her that her field was too limited, hence the change to Union City under the firm name of Snyder & Hands. The result of the change was highly satisfactory and their patronage is also. While the bui:ding was erected many years ago, one would hardly believe it from ap- pearances. Neatness combined with ar- tistic treatment are prevalent. Nothing has been slighted. Every detail ap- peals to one and the service is by no means the least of its offerings. And those meals at fifty per! Well, if you have never tried one—you have some- thing to anticipate, if you have Union City on your route list. While at Union City, I was shown through the Union National Bank building by its cashier, J. S. Nesbitt. This is said to be the most pretentious edifice of its kind in Michigan, all things considered. It was recent.y erected at a cost of $50,000 and is the last word in bank construction. It has all the attributes of a large city in- stitution and every known conveni- ence. I was esfecially impressed with the appliances for the discouragement of burglaries and hold-ups. Law breakers will find here much to com- bat their evil practices. Quite frequently someone offers me an “ear-full”’ of criticism on hotel op- eration. I usually absorb this in- formation and add to my fund of knowledege on the subject by en- quiry at the time and investigation later. The other day a salesman of long acquaintance asked me pointedly why hotels did not restore their pre-war rates, now that the cost of “every- thing” entering into their operation had gone back to normal, especially potatoes. He was much astonished to hear that in the mere matter of laundry, for instance, the very lowest charge I heard of was two and one-half times as great as in 1913. The present prices of smoked meats, such as ham and bacon, he was some- what familiar with, admitting he was Paying on an average of 30 cents per pound for same. It had not escaped his recollection that before the war he acquired either on the basis of 12 to 15 cents per pound. Beefsteak, which the country butcher ‘was glad to furnish before the war at 10 cents for choice of cuts, now en- tailed an expenditure of a quarter, and for a real prime article, much more. Milk, cream, butter and eggs, he ad- mitted were considerably higher, and when it came to coffee he conceded an advance of 100 per cent. Then there-were such items as fuel, electric lights, increased water rates and, not the least, taxes, which are 100 per cent. higher. But the greatest increase in cost he finally agreed was in the major prob- lem of help. The large city hotel has found it its greatest problem and the country hotel is no small sufferer. Dur- ing the period before the war the rural hotel man had no difficulty in fostering a competent roster of opera- tives on the basis of from “working for their board” up to $3 per. week for waitresses and chamber maids and a maximum of $7 per week for com- petent cooks. Recently I have been interested in the efforts of a friend who has been endeavoring to reorgan- ize his working force on the basis of $7 per week for waitresses and maids and $20 for a competent cook, and at those figures with meager results. It is so easy to rush into print with the statement that hotel operators are profiteers of the Jesse James stripe, but quite a different proposition to prove the statement by an actual analysis. On the train recently another trav- eler “confessed” that he had been the victim of hold-up tendencies by a cer- tain hotel man who enjoys the respect of a large clientele and supplies meri- torious service. In this particular in- stance the ho:d-up victim had arrived at the hotel late at night without hav- ing made a reservation. The only room left was one with two beds, nicely equipped, for which the regular hotel charge was $3 or $1.50 for each occupant. He was informed that he could occupy one bed for $1.50, but that if there were further late comers, the management would reserve the privilege of disposing of the second bed. Mr. Traveler registered a vigor- ous protest against an invasion of this kind, when it was suggested that for the exclusive use of this room the charge would be $3, which he paid under protest. Now here was an instance of, mani- fest unfairness on the part of the patron. The hotel had on sale a cer- tain number of beds at a stated price, admitted to be reasonable. There was absolutely no reason why he should make a donation of $1.50 to accom- modate the whims of a buyer, and I am glad to say, the buyer in this in- stance readily agreed that he was wrong in his deductions. Charley Renner, who conducts the affairs of the Edgewater Beach Club, at St. Joseph, during the summer sea- * son, and conducts the Hotel Micha- waka, at Mishawaka, Ind., at all times, has taken on a new project, at Urbana, Ill., a 100 room hotel of modern con- struction, to be completed next year. December 27, 1922 Mr. Renner, who was formerly with the Fred Harvey system, and has con- ducted summer hotels in Wisconsin and Northern Michigan for many years, has been wonderfully success- ful. In addition to the places he now conducts he has conducted at a profit the Dwan Hotel, at Benton Harbor, and the Park Hotel, at Coshocton, Ohio. He was educated in the culin- ary profession abroad and served in many leading hotels. In 1898 he was a member of Roosevelt’s Rough Riders in Cuba, numbering Col. Roosevelt as a warm personal friend as well as Gen. Wood, with whom a Sincere intimacy exists. The Michigan State Hotel Associa- tion carries on its roster no more faithful or beloved member than Char- ‘ey Renner. Conversing with a leading Michigan hotel manager recently, I asked him what he considered as necessary qual- ifications in a hotel clerk. ‘His reply was that “he must be a man _ with strong personality, supported by a strong physical and mental nature, so as to enable him to make a strong im- pression on the guest. Must be able to show the guest that he is not being robbed and is getting full value for his money. Must be an accurate reader of character in order to make no mis- takes in cashing checks. He must see to the speedy delivery of mail, tele- grams, packages, etc. The successful clerk should know the work and in or- than ever before. Our greatest asset is the good will of our customers and we sincerely value the business you have given us. May your Christmas be Merry and the New Year better and more prosperous NATIONAL CANDY CO. PUTNAM FACTORY Grand Rapids, Mich. We thank you for the favors of 1922 and destre to express our best wishes for cA Happy and Most “Prosperous 1923 for each and every one. _GRAND RAPIDS DRY GOODS CO. Wholesale Only WE OF se FOR SALE United States and Foreign Government Bonds Present market conditions make possible excep- tionally high yields in all Government Bonds. Write us for recommendations. HOWE, SNOW & BERTLES, INC. 401-6 Grand Rapids Savings Bank Bidg., Grand Rapids, Mich. isa ieee et to A OM tg PE (tae eet ee Eoveenenomieerenctrsienis Ham teR ee Fo SRR RRMA A ete / | aaa 5 SE cet pe SERNA aR ee TRANS a December 27, 1922 der to do this, it has been our custom to start him out in a subordinate posi- ‘tion and let him work up to require- “ments. He must know the disposition of the trade, their desires and require- ments.” In my estimation he must possess all the attributes of a real statesman, diplomat and executive, but in many cases I think with reason he is not compensated according to his worth. Frank S. Verbeck. 2+ > “Reason For Being” Best Selling Argument. Every article, especially the adver- tised one, should carry some definite message to the consumer and _ have some definite reason for existing. Sometimes a commodity does incor- porate a specific reason for being, but instead of adopting it as his selling point, and emphasizing it, the manu- facturer spends his money to adver- tise his product as a whole, to tell the history of its ingredients, or to lay stress upon its technical phases. He doesn’t realize that it is more profit- able to have an advertisement or a salesman get over one point—one that leaves a definite impression—than to have either spin out a technical mono- logue. A tooth raste now on the market has been put over as the result of adopting this reason-for-being meth- od. Jhe manufacturer doesn’t tell you * that his paste is made of dew from the Garden of Eden, doesn’t inform you that certain actresses are miserable unless they have a tube within reach at all times, doesn’t say it has passed the board of censors and is fit for kings and queens; he simply informs you that it removes the film. He tells you to feel of your teeth some morn- ing and see if they are not covered with a film. Sure they are. It is only natural that they should be. But the same kind of a film covered the teeth of our ancestors, which many of them removed, long before toothpaste was invented. Until recently, however, no one thought to tell the public to look for it, and the average person didn’t know of its existence until this manu- facturer told him about it. And hay- ing been informed, the average person immediately recognizes the logical reason for using that particular brand of paste. —_—_2- 2 Salesmanship Is Power To Persuade Others. A successful salesman must have a knowledge first, of character build- ing; second, of health building. He must know that character means more than being good; that it means that central magnetic force of real man- hood and true womanhood that is born in the development of the posi- tive faculties and qualities, mental, moral and spiritual and physical. Whether the salesman is on the road or behind the counter directly engaged in selling goods, he must know that salesmanship is the power to persuade others to purchase at a profit, that which he has to sell. ————_->---. Helpfulness. If any little love of mine May make.a life the sweeter; If any little care of mine May make a friend’s the fleeter; If any lift of mine may ease The burden of another, God give me love, and care, and strength To helv a toiling brother. : MICHIGAN TRADESMAN 4 DIRECTORS WILLIAM F,. NANK, MT. CLEMENS, F. W. COMISKEY, H, W. ELLIS, K. P. GANNON, L. S. HACKETT, WM. BROGAN, R. J. ROBB, C. €. SKINNER, ANN ARBOR, GEORGE J. BURKE, ANN ARBOR, FOWLERVILLE, BRIGHTON, PITTSFORD, LANSING. Conway, HOWELL, MiIcH. MICH. MICH. MICH. MicH. MICH. MicH. MICH. MICH. Presipent, EDWIN FARMER STOCKBRIDGE, MICH. SEC'Y AND TREAS., WM. E. ROBB HOWELL, MICH. December 15, a TO OUR MEMBERS AND THOSE WHO OUGHT TO BE: GREETINGS :- officers of the Citizens' It is with no small feeling of pride that the Mutual Automobile Insurance Company point to the record of the year just closing. The December 3lst figures are not, of course, as yet available but will only enhance the statement of November 30, officers, which showed assets as follows: Cash in Banks. 2 oo 3 Sw Cenc ee eee $173,047.91 Accrued Interest. ccccceccvrccccee 1,716.10 Salvage and Accounts Receivable. Lt 207.20 Office Site and Building ....... 27,727.44 Office Furniture and Equipmeht.. _ 16,894.83 Total Aasets ....+<-s $250,595.42 To date the Company has paid to its members $1,236,169.87 in settlement of fire, theft, liability and collision claims. It must be a feeling of security to our members to know that they are protected from the risks involved when they drive their automobiles or trucks and we, as feel that there is no better or more practical manner in which we can guarantee each and everyone of you, A HAPPY NEW YEAR! ru € 0iH8 secretary. For Rates, Send Name and Model of Your Automobile or Truck to W. E. ROBB, Sec’y, CITIZENS’ MUTUAL AUTOMOBILE INSURANCE Eos Howell, ee REAL WAGES HAVE ADVANCED The question has been raised wheth- er real wages, as distinguished from money wages, are higher now than in 1914. In view. of the more rapid de- flation in prices than in wages during 1920-1921 and of the large number of wage increases that have been grant- ed during the last half of 1922, it would appear that real wages are higher now than they were before the war, but such index numbers of wages and living costs as are avail- able do not permit an accurate. statis- tical measurement. The best index of living costs among wage earners’ fam- ilies is that of the National Industrial Conference Board. Thijs shows that on November 15 the cost of living, based on the budget of a “representa- tive’ family of a working man, was 58.4 per cent. higher than in July, 1914. Now if we had an equally good index number showing the income of this same “representative” family in various periods we might be able to form some definite conclusions with regard to real wages. But we have no such index, and available statis- tical data are too meager to make possible the preparation of such a thing. Living costs, according to the index number of the National Industrial Conference Board, reached the peak in July, 1920, and from then until April, 1922, the trend was downward. The total recession amounted to about 25 per cent. Whether this exceeded the decline in wage-earners’ money in- comes during the period of industrial depression and thus raised the average level of real wages has not been de- termined. Obviously, a compilation of wage-scales in various industries will not supply the answer to this question, for the reason that in many establishments where wages were only slightly reduced, or perhaps not at all, large numbers of workers were laid off or employed only on part time. The result in such a case would be a loss of income that would not ap- pear in compilations of wage sched- ules. In like manner, since March of this year, living costs have ad- vanced about 2.4 per cent. From a superficial view this appears to be less than the numerous increases in wages that have recently been _report- ed, but it is also to be borne in mind that along with these higher wage scales there has been a large increase in the number of workers employed so that the total gain in workers’ in- comes is greater than the mere data of wage scales would indicate. In a few cases there are wage sta- tistics available that help to supply the answer to the question concerning the trend of real wages, but the ans- wer in such a case applies to a limited field. The State of New York is one of these cases. The State Department of Labor compiles data from over 1,600 factories showing the number of workers employed each month and their average weekly earnings. An average of about half a million work- ers are included in this survey. Re- cent statistics for this State show that there are slightly more workers em- ployed now than in 1914, and that the average weekly earnings per worker MICHIGAN TRADESMAN _are roughly double those of that year. As the index of living costs cited above shows an increase of slightly - less than 60 per cent., while wages of these factory workers have risen about 100 per cent., it appears that in this case there is fair statistical evidence of a substantial gain in real income. How far this is typical of other in- dustrial communities it would be dif- ficult to say, but there is reason to believe that the case is more repre- sentative than exceptional. Indices of this kind, however, throw no light on the condition of farm labor. The United States Department of Labor also makes monthly reports on wages and workers in selected in- dustries employing more than 1,500,- 000 workers, but these, although of great value, do not serve the purpose of ascertaining the average rate of income, as do the reports of the De- partment of Labor of New York State. The latest report shows that in iden- tical establishments the number of employes was greater in November than in October in thirty-one out of forty-three industries. In most cases where decreases were reported the change was seasonal, as, for exam- ple, in the women’s clothing, millinery, lace goods, and the brick industries. In thirty-one out of forty-three in- dustries there were also increases in payrolls during the month, but it is significant that the industries showing increases in payrolls are in four cases not among those showing an increase in employes. In industries where pay- rolls were decreased seasonal in- fluences also played a part, as the greatest decrease was in the women’s clothing’ industry. The pottery indus- try was exceptional, being affected by a strike. MUCH TOO OBLIGING. What is contended by an executive of the concern that was involved in it to be a record was set by the following illustration of how a certain class of - retailers make good their merchandise guarantees to their customers at the expense of the manufacturers: It ap- rears that a customer of an out-of- town store bought early in April a medium-priced silk sweater, which she wore until about the middle of Sep- tember. She then returned it to the store as defective, and the store re- turned it to the manufacturing con- cern. The latter noted that the el- bows thad been worn through, was amazed at the way it was soiled and promptly informed the store that it could not be credited. The request was then made by the store that new sleeves be put in the -sweater and it be returned. The con- cern gave several valid reasons why this could not be done but had the sweater cleaned and the sleeves neatly remoyed. It was returned in that shape and refused by the store. Despite ‘threats of a lost account, however, the manufacturing concern refused to take it back. The record is supposed to lie in the fact that any merchant would let a customer wear a sweater the best part of six months, allow her a refund on it and then try to return it to the manufacturer for credit. Bad taste is just. bad education. FUNDS FOR THE FARMER. When Mr. Wilson was President he favored adaptation of European meth- ods of agricultural credits to Ameri- can needs. The war made this par- ticularly necessary, because it with- drew foreign funds from the use of our farmers. Then buyers abroad themselves financed their purchases without difficulty, because of the superiority of their banking facilities. Now our banking facilities are equal if not superior to the world’s best, But that does not abolish the differ- ence between long and: short loans, or credit and capital loans. The Federal Reserve System is essentially one of credit. It is an abuse of its facilities to use them for obtaining capital, meaning funds which are permanent in their nature, and not self-liquidating by the processes of production and dis- tribution. The farmers’ demand for help does not specify instances where they have been denied credit for the purpose of producing or selling their crops. The complaint has been that funds were lacking for holding the crops until the prices suited the far- mers. That is a proper use for the right sort of funds, but the farmers ought not to ask the Federal Reserve to accommodate them in this respect in a manner explicitly forbidden to other speculators. The War Finance Corporation has just issued its annual report showing that it has extended assistance to farm borrowers to a total of $443,447,000, while $155,600,000 loans are now out- standing. These were long-time loans, and many of them saved banks which had overextended themselves by ex- cessive lending to farmers. This aid is more substantial and meritorious than any which could be gained by the appointment of,a “dirt farmer” to the Federal Reserve Board. The exten- sion or conversion of the Finance Cor- poration into a permanent facility for farmers is among the least objection- able of pending measures. The move- ment of the markets this year has done more for the farmers’ release from their troubles than any bank could do. They are entering the new year with improving prospects. Farmers should have all that it is right and safe to allow them, but they should not seek to rise on the ruin of others. COTTON MARKET LISTLESS. What is called the statistical position of cotton had nothing to do with what happened to the quotations of the com- modity last week. It was the sugges- tion of a possibility that made the figures move upward. The mere hint of a loan to Germany to enable the mil's of that country to buy cotton for their uses was enough for the purpose. When this was shown to be premature, to say the least, quota- tions dropped. Even the statistics is- sued by the ginners, showing that only 9,493,296 running bales of cotton had been ginned prior to Dec. 13, had no perceptible effect. Neither did the Census Bureau figures demonstrating a greater activity in domestic mills in November than that of the month be- fore. The deciding factor for many purposes will be the amount of the ex- ports during the present cotton year, which,.up to now, are much behind December 27, 1922 those of last year. With regard to cotton, as also in great measure-to other raw textile materials, much will be gained if really correct and author- itative data can be had. Worid sup- plies must always be taken into ac- count where world consupmtion is considered. There is a hope that some light may be thrown on the position of cotton if the Senate investigation now in progress is made thorough enough. This is intended to secure correct data as to production, exports, domestic consumption, available sup- ply, etc. But the figures will hardly go beyond those for American cotton. Exactly what proportion this consti- tutes of the world’s production is by no means, definitely known, although it is always estimated. As is customary at the close of the year, the goods market is compara- tively listless, but prices remain very firm. Printcloths showed an advance during the past week, as did certain other constructions. More positive in- dications are not likely until after the turn of the year. Underwear con- tinues in good demand and certain lines of hosiery are sought for. PRICE MAINTENANCE. Apparently ~endless are the devices for attempting to secure price main- tenance on the part of retailers. Under the law as it stands and has been in- terpreted, a producer may choose the customers to whom he shall sell his wares, but he can exact no promise or agreement from them that they will not resell to retailers who will dispose of the goods at cut-rate prices. What manufacturers object to especially is the practice of using certain articles as “leaders” to draw trade, such articles being sold sometimes as low as cost or even less. In this they are supported by small retailers. But, in a number of cases, the spread between cost and the fixed retail selling price is much larger than it should be, and this is made purposely to induce retailers to handle the goods for the sake of the larger profit. There is something to be said on both sides of this question. From the consumer’s standpaint the only thing to be considered is where he can get cheapest what he wants. The manufacturers, having their own ends in view, are not satisfied with this and are constantly trying to get legislation that will ‘help them. The latest effort is in a bill introduced in Congress the other day by Representa- tive Merritt, of Connecticut. This would give producers and manufactur- ers the power to fix resale prices in cases where there is no monopoly or agreement with competitive makers of similar products. There is also the proviso that, in case the purchaser is unab‘e to sell the goods at the fixed price, he shall first offer them for sale to the original seller at the orig- inal purchase price before selling them for less to any one else. It is doubt- ful whether this bill will be any more satisfactory than have been its pre- decessors to those who insist that, when a man has once sold goods and has been paid for them, his control over them has ended. People find what they look for and if they ate looking for trouble they generally find it quickly. se rr cena Seeeanerceaieterccae stamens eat seb ge December 27, 1922 NEW YEAR’S DAY. Of course Nature herself would never have consented to having a new year begin in the heart of winter. It is inconsistent with all her methods. The new year in the natural world starts in spring with the annual re- crudescence of the things that grow; and some of the ancient Christians took Easter Sunday as the beginning of the year. For all that this is the best season for New Year’s Day, and we can be thankful to Julius Caesar for putting it where it is) The mind of a man is not a plant that should lie dormant all winter; and in this time of cold, of short days, of general wishing for the return of spring, something is needed to keep the modern human from let- ting himself slump back to the hiber- nating habits of the cave man. If New Year’s should be changed to the first of May it wou'd be celebrated in a religious way, but there would be no other stimulus. The physical world would be on the move and no man would say that he was about to do better, for he would already be doing what he considered his best. But now, when ail material things in this part of the earth are in the grip of winter, man finds it a pleasure to show him- self that he can produce springtime in his brain by the mere exercise of sentimént and will. And so we have the making of good resolutions and the casting up of ac- counts. We put the disagreeab:e part of the past into the dustbin and vow that it never shall happen again. We select the best of the rast and say that this year it will be improved. The cynics sneer at good resolutions and say they are never kept, but the world knows better. Every voluntary good act is the result of a good resolution made an instant, a day, a month or years before its performance. Good resolutions are the very vital force that in the past few weeks in Washington has compelled the light- ening of a large part of the burden of war. Good resolutions are the key- stones of peace and prosperity and happiness. And when we sit down on New Year’s Day and make new good reso.utions it is not because we are devoid of the old ones but because the trogress of the race demands, more and more each year, higher power in the moral engine. Happy New Year—and speed up! RESPONSIBILITY FOR FIRE. A crook robs a N.tional bank of one million dollars. The entire police power of the state and Nation are put to work to apprehend him. A man. deliberately sets fire to a grain elevator in which one million dollars’ worth of grain is stored. Some fire marshal’s deputy, alone and un- aided, investigates this fire in the hope of discovering suficient evidence to bring the guilty man to trial, perhaps before a jury strongly prejudiced against circumstantial evidence. A man’s sheer carelessness causes a fire which destroys a million dollars’ worth of his neighbor’s property. Nothing is done to punish this man; actually a certain amount of misplaced sympathy is wasted on him, because of his own loss. MICHIGAN TRADESMAN Why this widely different public attitude in these three cases? The robber can be trusted to put the stolen money into circulation and (from the economic standpoint) the country as a whole will have lost nothing. In the other two cases, one million dol‘iars’ worth of wealth is destroyed and the country is just that much poorer. The people, not insurance companies, will ray for this loss in largér insurance premiums and higher costs of everything. If the fire marshal’s deputy is for- tunate enough to prove guilt “beyond a reasonable doubt,” the man is pun- ished; but nothing is done to the man in the third case; although the effect in the last two cases on the community and country is the same. It is right that the robber and the arsonist should be punished; it is wrong that the man whose absolute carelessness has caused a like injury should go unpunished. Under the Code Napoleon such a man must reimburse his neighbors for their loss, and he insures for such contingency. The farmer is held liable for damage if he builds a fire and permits it to spread to his neighbor’s land; railroad companies have been held liable hun- dreds of times for damage done by fire spreading from their rights-of- way. Why not extend this liability to the man with a basement full of rubbish, a defective chimney or other known fire hazard, which results in fire and in- jury to his neighbors? Why not com- pel him to-reimburse the city for the expense of putting out the fire caused by his carelessness? Pennsylvania has such a law. A number of cities provide this penalty by ordinance. The large majority of fires are due to carelessness, and there is no more effective way to cure such carelessness than “through the pocket book.” HALF A POUND OF TEA. England uses chiefly black tea, from India and Ceylon. We procure our tea mainly from Japan. Russia de- pends on China. We find that tea was a novelty to Pepys as late as 1660. In that year he records: “I did send for a cup of tea, a China drink, of which I had never drunk before.” In that tentative and experimental day, which found the East India Com- pany solemnly presenting the King with two pounds of “thea,” no states- men imagined that tea-leaves, rather than straws, would show which way the winds of America’s insurrection- ary opinion were bowing not much more than a century later. But America to-day is a consumer of coffee in quantities far exceeding the importation of tea. For the fiscal year 1921 we used about twelve pounds of coffee per inhabitant and only a little more than half a pound of tea. One of the reasons why we do not grow the tea we need on our own soil is that the labor of picking the tea leaves is not extremely chear, as in the Orient. If we paid such wages to workers ‘in. America as are paid in Formosa, .none with a _ conscience could sit down to his favorite decoc- tion with a mind at peace. AVOIDING BANKRUPTCIES. ‘Close to a quarter of a million dol- lars was saved during the past week, Aive retail: establishments in different parts of the country were sustained and a large number of apparel whole- sa-ers were benefited to a substantial extent as a result of efforts of the United Women’s Wear League of America to adjust retailers’ difficulties without the bad feeling and expense of bankruptcy proceedings. Attention having been called to the names of five retail establishments that were on the verge of bankruptcy, executives of the league conferred with the heads of the stores to determine the causes of their troubles, with a view to putting them back on a substantial financial footing if possible. In some cases the retailers them- selves, as a result of pressure brought upon them by their creditors for set- tlement of overdue accounts, came to the league seeking the co-operation of the wholesalers. In the other cases the league took action when it learned that certain wholesalers were about to file bankruptcy petitions against the retailers. While the liabilities were far greater than the assets in each of the five cases, it was found possible, through co-operation of the creditors and through suggestions for improve- ments within the stores, to readjust the businesses so that they are once more “on their feet” financially. Arrange- ments were made in each case for 100 per cent. settlement... If these cases had been allowed to follow the natural course and bankruptcy petitions had been ‘filed against the five stores, loss- es of creditors would have totaled nearly $250,000. Instead of obtaining 100 per cent. payment for their mer- chandise, they would have received ap- proximately 30 per cent., five outlets for their products would have been eliminated permanently, and five retail businesses would have been destroyed, together with their organizations and the livelihood of a large number of families. The accomplishments of the league in these cases are only a small part of what is done along that line in the course of a year. Retailers and wholesalers alike are realizing more and more that bankruptcy proceedings, as a rule, should be. avoided when there is the slightest chance of it. NEW CEREAL GRAIN. All of our so-called grains are, of course, grasses—not excepting the great American cereal, Indian corn. Apparently though there are in the world thousands of kinds of grasses no new one has been adopted for cul- tivation to supply human food for at least 20,000 years. That takes us very far back into pre-history; but it is probable that the cultivation of maize on this continent is older than that. Now, however, attention is being given to a half-wild grain called “ad- lay,’ which, grown in small quantities in parts of the Philippines, is believed to have great potential value. It is twice as rroductive as rice, equally palatable and more nutritious. Adlay, ‘by itself, will not make a raised loaf of bread. Neither will rice nor Indian corn for that matter. It has no gluten. But when mixed with one- third wheat flour it makes excellent bread and biscuits, the latter somewhat : 9 resembling graham biscuits. In’ the same mixture it is fine for griddle- cakes. Used “straight,” it makes good crackers or hardtack. The cracked grain is a first class breakfast food. The whole grain is a sriserery sub- stitute for rice. This valuable cereal originated in the tropics of Asia, and in India it has been used for centuries by some of the native hill tribes. It contains-as much “protein” as wheat, and more than three times as much fat. Experts say that it equals wheat as food for man, and is far better “balanced” than rice or corn as a food ration. It can be used like barley in soups. The reason why it has not been more extensively cultivated is that it cannot be milied as easily as rice, the grain being very hard. But suitable machinery will overcome this difficulty. Production per acre being much larger than that of rice, its cost. should be lower, and it may yet supplant rice to a great extent. as the leading food staple not only in the Philippines. but elsewhere in the Orient.. THE LAND OF PERFUME. The real land of flowers is the re- gion about Grasse, in the South of France, where there is practically no agriculture save. floriculture. For mile after mile as far as the eye can see there are fields of roses, violets, tube- roses and other. kinds of blossoms, beautiful beyond description in the harvest season. Jasmine, too, jonquils, orange flow- ers, and, in lesser quantities, gerani- ums, carnations and heliotrope. The orange flowers are distilled for their essential oil, known commercially as “neroli,”’ which sells for $120 a pound. The vio‘et leaves are distilled for an essential oil which serves as a basis for violet perfumery. Likewise the leaves of the sweet geranium. But most of the geranium oil exported from the Grasse district is produced nowadays in Algeria, French possession. The method chiefly adopted for ex- tracting from the flowers the essential oils which give them their delightful odors is that of spreading the petals in layers between frames coated with refined lard. The lard takes up the odorous compounds, which are after- ward separated by steeping it in grain alcohol, the latter being thereby: con- verted into cologne. Even the most delicious of smells may become offensive to the nostrils if sufficiently concentrated. Thus an extract of violets, as sold to the manu- facturing perfumer, has an odor so intense as to be exceedingly disagree- able. The Grasse district produces $20,- 000,000 worth of raw materials. for per- fumes annually. But most of the com- mercial suprly of attar of roses comes from Bulgaria. It is an essential oil obtained by dis- tillation, and one of the chief uses of the above mentioned geranium ail is to adulterate it. If a customer buys from you on long or uncertain credit, his cash pur- chases will mainly be with your com- petitor. Debtors seldom make a cash transaction with a creditor. which is -a, MICHIGAN TRADESMAN December 27, 1922 —_ — _ Help Traveling Man Keep His Ex- penses Down. Retail shoe merchants and buyers can well take a leaf from the book of the retail clothing merchants who are active in a movement to conserve the time of the traveling man and speed him on his way, thus conserving his overhead. The traveling man is patient, and probably has more to contend with than any other branch of the trade. His overhead, represented in railroad fares, excess baggage rates, transfers, hotel rates for rooms and his restau- rant charges, are sticking nearer to the peak of prices than almost any other group of commodities. Even if he hustles and does well in sales, there is not much left to his credit from his work to take care of the needs of his family. It is of the utmost importance to him whether he works three hours a day or whether he can get in six or eight ‘hours of real work by the co- operation of his customers. Merchants and buyers owe it to their friends who call on them to as- sist them in every way in covering ground. The’ delay in placing orders forces the traveling man to cover a lot of ground twice, and at the last of the selling season, as at present, the problem “of getting to all the places at once where he knows there are or- ders waiting for him, and which the factory must have if it is to make the wanted deliveries, is one which gives him much anxiety. Sitting around: a hote! lobby or waiting in a room for a customer an hour or two late costs the salesman not only time but money, and robs him of valuable opportunity which could have been utilized in making other calls. The fair and ethical way for all buyers to look at the rroblem is the old fashioned “golden rule” and to treat the sa’esmen as they want to be treated if the situation was reversed. It is unfair for a buyer to make an ap- pointment with no intention of keeping it, and the best of the shoe buying craft are the first to take this stand. Such discourtesies are discussed by the traveling men, and the word is passed along. Many a consistent breaker of engagements and time waster has, because of his habits, un- knowingly lost an opportunity to buy a job that he would like to have been in on. Meet the traveling man quickly and courteously. Make your appointment with him and keep it on the dot: If accident prevents, notify him by telephone and make a later appoint- ment. If your visit is prolonged, voluntarily ask him if he has a near engagement, and save him the embarrassment of telling you. A kindly and courteous reception and handing of the salesman is an asset to a merchant. In these days of discouragement, only an ill-bred man will add to the troubles of the travel- ing man by gruff and inconsiderate treatment. Make your method the “Golden Rule” treatment. Give the salesman the consideration to which the expense of his visit en- titles him. Then speed him on his way and help him-to keep down his overhead.—Shoe Retailer. —_»- + ___ January Inventory of the Shoe Dealer. Shoe merchants may look forward to a cleaner inventory problem next January with less trepidation than for many years. Stocks now on hand are less speculative in character than for a long time. The men’s shoes are fairly well stabi‘ized as to color and particularly as to lasts, and those that are good now bid fair to be equally salable for the spring season. The misses’ and children’s shoes are like- wise staple in style, and no appreciable marking off should be necessary. In women’s oxford’s are better to-day than they were a few months ago and are good property. Any sane strap style can be moved. On'y the huge tongue pumps offer a froblem as to real worth, but the general public does not know that the smaller tongues are in for a run, and merchants who use aggressive methods can sell off this style. Altogether, the shoe mer- chants of the country can be thankful that they are in such good position as to inventory losses for this year. Mioney can be made in saving loss- es in the future, and a bit of caution will prevent losses next season. Any extreme or striking nove'‘ty should be bought in small quantities. If gray looks good for your locality, it should be bought with the full knowledge that the sale will not extend far into the summer months. Patents and satins in black will also be good in the early months’ of the year, but the mer- chant shoud plan to have his stock well in hand on these -styles by the first of May. as there is no certainty that they will be good for next fall. Extremes in fancy straps also may not be good for the coming fall, and should be treated as “in-and-outers” for the spring season. Getting them out this season is a measure of safety that is wise, as there is no telling what the next few months will bring forth as the keynote for fall styles. That some radical changes are due most merchants believe. : —_+-<.>——___ Wisdom consists in knowing when you don’t know. 11-13-15 Commerce Ave. The ‘‘Bertsch’’ shoes are shoes your customers want. Reasonably priced ---quick sellers---they will give you a larger volume of sales with increased profit, and the unusual value will mark you as the leading shoe mer- chant in your city. Herold-Bertsch Shoe Co. Manufacturers of Serviceable Footwear GRAND RAPIDS, MICH. Shoe Mnfg., Tanners MICHIGAN SHOE MERCHANTS You have helped to make the past season a prosperous one for us and we hope that we too have per- formed the same service to you. We sincerely wish you a most Prosperous (New Year HIRTH-KRAUSE CO. Grand Rapids, Mich. Wn. D. Batt FURS Hides Wool and Tallow Agents for the Grand Rapids By-Products Co.’s Fertilizers and Poultry Foods. 28-30 Louis St. Grand Rapids, Michigan GRAND RAPIDS KNITTING MILLS Manufacturers of High Grade Men’s Union Suits at Popular Prices Write or Wire Grand Rapids Knitting Mills Grand Rapids, Mich. = Se -(—<—— a comma: ~S gree it would simply be a question of December 27, 1922 Must Find Method of Raising More Money. Detroit, Dec. 26—Now comes the embarrassing admission on the part of Secretary Mellon, of the Treasury De- partment, that in addition to the un- satisfactory outcome of the effort to enforce the regulations incidental to the eighteenth amendment, his de- partment is not making an advantage- ous showing in the matter of the col- lection of income taxes and that the “slacker” is very much in evidence. There has never been any satisfac- tory or equitable method of collecting Government dues at any time, even when such taxes were considered with- in reason, and now that the war is over and the Government has been stingy in conveying the information, persons of assessable incomes have be- come careless in reporting them, which in effect makes it incumbent on the aforesaid Government to do a little missionary work, handicapped by a wonderful dearth of competent mis- siionaries. In his annual report to Congress Secretary Mellon is candid enough to admit that the time has actually ar- rived when it is essential “to face the facts squarely” and provide some method whereby complicated techni- calities shall be abolished and sim- plicity in preparation of reports by taxes’ shall be substituted. As it is at present the victim of the unpopular income tax regulation ap- proaches the subject with fear and trembling, never knowing when the omission of some technical admission may start him on the journey to Fort Leavenworth, and feeling that the sin of commission has no more excruciat- ing penalty. There is a great deal of tax dodging. Mr. Mellon admits this, and suggests that possibly much of it comes through ignorance of. regulations. Also he goes into the subject still deeper and charges there are devious and other ‘disreputable devices and subterfuges whereby Uncle Sam is deprived of his tolls and high subtaxes are evaded. Mr. Mellon suggests that in order to reduce to a minimum this tax dodging evil “the thing most necessary is the reduction of the surtax rates them- selves in order to reduce the pressure for avoidance and maintain the rev- enues derivable from surtaxes.” Mr. Mellon is wise in his deductions. The present surtax rates defeat their own purpose. For instance the num- ber of returns showing incomes of over $300,000 decreased from 1,296 in 1916 to 396 in 1921, and the aggregate of such incomes decreased during the oe peiod from $992,970,986 to $242,- Secretary of the Treasury. very wise- ly recommends a reduction of the maximum surtax rate of not to exceed 25 per cent. in lieu of the present one of 50 per cent. He is also much in favor of a Federal constitutional amendment prohibiting a further issu- ance of tax-exempt securities. Mr. Mellon’s ideas are, however, very strongly opposed by the so-called progressive element in Congress who, while they are in favor of reduced taxes on the farmer are still willing to increase the burdens borne by the commercial and _ industrial world. Naturally such a policy would cripple industry and eventually the poor down-trodden agriculturist whose in- terests they are so carefully guarding. It is questionable if the carrying out of the idea of outlawing non-taxable securities would work out in the man- ner suggested by the Secretary. :Cer- tainly the rate of interest on this class of securities, principally municipal ob- ligations would be increased and the Nation’s burden-bearers would have several feathers added to their ton- nage capacity. Many a municipality has been able to make necessary local improvements dut to the fact that tax-exempt bonds could be sold at much lower interest rates than ordinarily prevail. To a de- * MICHIGAN TRADESMAN * “making one hand wash the other,” but in reality it would be a question of “robbing Peter to pay Paul” with the latter out of the jurisdiction of the tax gatherer. In other words the municipality would be compelled to pay higher interest rates, but the gen- eral Government, whose appetite seems almost insatiable, would be the chief beneficiary, with the local taxpayer “holding the sack.” The one feasable idea advanced by Mr. Mellon is a good one and might work out in practice, but the pros- pects are not particularly encouraging, especially with the so-called progres- sive bloc, which, after savagely de- nouncing tax- dodgers, Proposes to in- crease the rates of taxation on incomes and thus take the course that wou!d make tax dodging still more popular and place a higher premium on the practice. Frank S. Verbeck. ——_. +> Hartford Cannery Sold To Grand Rapids Canners. Hartford, Dec. 26—Hartford had the happiest Christmas yesterday in two years and from present indications the town will witness during the next six months an: unusual boom. Last Fri- day afternoon, at St. Joseph, referee in Bankruptcy, Willard J. Banyon, con- firmed the sale of the Traver Canning plant to the Thomas-Daggett Canning Co., of Grand Rapids. The plant is one of the finest in Southwestern Michigan and was built a number: of - years ago by William M. Traver at a cost from $60,000 to $70,000. Traver was caught in the slump during the fall of 1920 and last year forced into a receivership and later into bank- ruptcy. he new owners expect to spend considerable in the way of im- provements and next spring will com- mence active operations, giving em- ployment to from 200 to 250 people. In anticipation of the plant’s operation the town already has taken on a con- siderable boom and it is predicted that between now and spring a number of new houses will be built to take -care of the present house shortage. Last Saturday at the First State Bank Stephen A. Doyle, trustee in bankruptcy of George W. Merriman, bankrupt, distributed as a Christmas present dividend vouchers of 10 per cent. to the depositors and creditors of the bankrupt and the Hartford Ex- change bank, making total dividends of 50 per cent. The sum paid out was about $25,000. During the past year Mr. Merriman, who for years was one of Hartford’s leading citizens, has per- sonally from an estate left to him by his wife paid certain depositors over il EY and above their dividends $9,000 and declares if he can live ten years he will pay every creditor 100 cents on the dollar. —— Retailers Angry At Watson’s Charges. New York, Dec. 26—The movements of Senator Watson and his proposed legislation for showing the wholesale price of wearing apparel are being closely watched at the headquarters of various retail associations here. The general opinion seems to be that definite action depends upon what happens within the near future. Lawrence T. Boesen, secretary of the Retail Clothiers’ and Furnishers’ Association of New York ‘State, de- clared that the bill is another direct blow at retailers of the country by legislators. This bill indicates either a woeful lack of elementary knowl- edge of economics or is going to be used to accomplish certain definite political ends. “T hardly think that such a measure, if passed, would be constitutional. In addition, its enforcement would be very difficult. The country is so sick and tired of being regulated to death that instead of creating any animosity against the retailer, it would gain him supporters in his fight on this type of damaging legislation.” making a personal visit. versations are direct and business-like and that he can help by an approach in this courteous, time-saving way. of real service. MICHIGAN STATE To Save The ‘Time Of The Busy Buyer The telephone salesman is appreciative of the valuable moments of the busy buyer. That is why he calla on the telephone instead of He knows that telephone con- Naturally he knows the needs and market conditions of his trade. His telephoning is the best evidence that he is a well-posted, up-to-date salesman. Aside from the ease and speed with which business is transacted by this method, the saving in cost is an important factor in the price of goods. In the crowded, busy day, the telephone salesman is ‘\ TELEPHONE CO. ERI TET 12 MICHIGAN TRADESMAN December 27, 1922 CELE on ” paren Z. =~ - . _ = — aa C€Cd peated FAITH, IDEALS AND VISION. They Are Essential To the Banking Business.* We are met here to-day to have a heart to heart talk about our bank, our community and conditions in general and to discuss matters to the end that our bank may better serve our com- munity and that we as officials and stockholders of our bank may be of greater service to both the bank and the community. It is mot new to anyone that we have been passing through a period of depression in business, which has tried the mettle of both men and in- stitutions. We have probably felt the results of that depression as much as any one, for our community is largely engaged in agriculture and the farmer was the first to feel the pinch and the last to begin to recover from such business depression. However, we can be thankful that we are in an agricultural. community, for while the farmer may complain that he is not being treated fairly, as compared with the laborer and the manufacturer—and there is plenty of ground for his complaint—his moral stamina is just as strong as it ever was. He never did have the eight hour day with sixteen hours pay and he never did have a soft job, not even when money was the most plentiful. Hard, rugged work which required mental, as well as physical effort, has laid the foundation for a strong character which is not swept away by the first hardship that comes along. And that is why you men can go to bed at night and sleep soundly without any fear, whether the front door is locked or not. And that is why you can leave your automobile by the side of the road for a week if you wish and nothing will be molested, so far as the population in this community is con- cerned. And I might add further in this regard that that is why men need not worry over some of the loans made to farmers in this community, fer the only thing that will ever stop them from meeting their obligations will be the bony messenger on the pale horse. I know men in this com- munity right now who are undergoing hardships and their children are sacri- ficing everything except actual neces- sities in order to pay up their obliga- tions to our bank and they are paying them. I know farmers who refused to take their deposits out of our bank, even when offered more interest on good real-estate mortgages, because they believed the bank was necessary to the welfare of the community and *Paper read at recent meeting of stock- holders of Evart State Bank by W, E Umphrey. they wanted to help the community and the bank. Gentlemen, I say when we have such a community back of us, success will crown our efforts if we will do our part. We now have as fine a bank home as any town of this size any- where. We have consolidated our two banks in order to give the community a more just and efficient service. Of course, the consolidation met with some objections by those of our people who did not understand it, but they are beginning to see the value of it, even as now they see the value of the con- solidation of schools and the con- solidation or rather the co-operation of our churches. If we keep on in the near future we can-live in this community as one big family, we can go to one church and can afford an efficient minister. All people of school age, both in surrounding country and this town, can go to the fine new school building -we are now construct- ing at a cost of $150,000. We can all do our banking business at one bank and we can be of the greatest service to each other. In order to bring this about we must do more than just keep a baik building open. We must have more than just a place to deposit and borrow money. Officials must be more than mere adding machines. They must be able to sympathize with the people of this community; they must be able to make the rroblems of our people their own problems. I am well aware of the fact that a bank must transact its business in a business-like way; that sound business judgment must be exercised; that the welfare of the depositors must be kept in mind and that the bank should know its clients’ standing, financially, mentally and morally. But that is not all. It appears to me that there is something even back of all that and g-eater than all that, and that is that the true banker must have faith in _his community, faith in his own insti- tution and faith in-himself; that he must have an ideal, which is the power to see his community in the future bet- ter contented, in better financial con- dition, and a better place to live in, because of the existence of his banking institution. I have lived in the old world and the new. I have had to do with people. in the Orient and the Occident, I have been acquainted with some of the heads of great industries and in most every case I have found the directing force back of it all to have been some kindly individual who saw ahead, who had vision, whose institutions meant more to him than just the daily routine whose vision was something better for his fellow workmen, and for his com- munity, and who was not governed INSURANCE IN FORCE $85,000,000.00 WILLIAM A. WATTS © _ RANSOM E. OLDS President Chairman of Board Mercuants Lirr Insurance Company Offices: 4th floor Michigan Trust Bldg.—Grand Rapids, Michigan GREEN & MORRISON—Michigan State Agents *Granch Offices JOIN THE GRAND RAPIDS SAVINGS BANK FAMILY! 49,000 -Satisfied-Customers CADILLAC STATE BANK CADILLAC, MICH. Capital ........ $ 100,000.00 Surplus ........ 100,000.60 Deposits (over).. 2,000,000.00 know that we “# specialize in accomodation and service, Madison Square and Hall Street We pay 4% on savings West Leonard and Alpine Avenue Monroe Avenue, near Michigan East Fulton Street and Diamond Ave. Wealthy Street and Lake Drive Grandville Avenue and B Street Grandville Avenue and Cordelia Street Bridge, Lexington and Stocking West Leonard and Turner Avenue Bridge Street and Mt. Vermont Avenue The directors who control the affairs of this bank represent much of fthetstrong and suc- cessful business of Northern M.chigan, RESERVE FOR STATE BANKS Division Avenue and Franklin Street Eastern Avenue and Franklin Street Is Your Will Up-to-Date? ANY people who have made wills for- get to keep them up-to-date. Changing conditions and new ideas make it advisable for one to review his will from time to time. It is the duty of every man to make a will; to name a trust company as executor and trustee; to keep his will up-to-date. Does your will conform to your ideas to-day? You are invited to consult our officers on all trust matters. _ FPRAND Rapios TRUST [‘OMPANY GRAND RAPIDS, MICH. Ottawa at Fountain Both Phones 4391 i ' | Se AB } § December 27, 1922 by selfish principles. In other words, I have usually found such men to have ideals and faith in themselves, in their neighbors and in their community, that such ideals could be attained. Gentle- men, I believe that to be one of the things which we should strive for in our own institution. Sometimes I think we are too selfish. We feel that a bank~is maintained for the benefit and gain of those who have put their money into the enterprise. A bank with that ideal is liable to stray from good banking principles. Directors and stockholders with that ideal are liable to use their bnak to better the conditions of some private enterprise in which they are interested and in most every instance where: you hear of banks having gone wrong, this rea- son, more than any other, seems to be the cause of such failure. I believe, then, that if we as stock- holders and officials of our bank stand by our bank and are willing to make the same sacrifices that the people of this community° are making to-day to meet their obligations at the bank, and if we have an ideal which is that our community and our bank shall come into closer relation with each other and shall be a mutual benefit to each other and that the community will have been a better place because of the @xistence of our banking institu- tion then we have nothing to fear, and the Evart State Bank will, in the near future, be one of the strongest finan- cial institutions and one. of the most appreciated banks in North Michigan. —_2-<__ Punishing Disloyalty. Detroit, Dec. 26—If we are going to liberate our “political prisoners’ there was no sense in the first place of pun- ishing them at all. When, unfortun- ately, it becomes necessary for the preservation of a nation and its ideals to prosecute a war it becomes im- mediately vital that that war be prose- cuted with the utmost vigor and dis- patch. Every delay or obstruction presented means the loss of hundreds, if not thousands, of additional lives. For that reason the penalties for trans- gression at that time must be made severe. Death is the penalty for cowardice of the soldier or neglect of his duty in the zone of fighting. Mercy for the individual, then, would be any- thing but mercy for all those whose lives depend upon that individual’s proper conduct. Obstructing the draft or other acts of like character are commensurate in their fatal consequences to the Nation with lapses in the soldier’s duty. These acts are rightly punished severely, as those of the soldier, and the punish- ments should be rigorously carried out. Any subsequent mercy and ameliora- tion of the punishment are a crime against all citizens who courageously did their duty at time of the crisis. The millions who sacrificed and did their duty at home to successfully and expeditiously carry on the war, the four million soldiers, the bereaved, the crippled and the slain are to be con- sidered. Theirs is the right to be heard; it is to them that justice should be shown and appreciation of their MICHIGAN TRADESMAN 13 concerted loyalty. Above all they should not be outraged by sentimental mercy to traitors. Ross Hasbrouck. —~22___ Prayer For Universal Brotherhood. Pontiac, Dec. 26—Man, in an effort to make life better for his brother, has from time to time planned that days or weeks be devoted to worthy purposes—fire prevention, safety first, Red Cross and Salvation Army drives and numerous other good works. Is this not the time then to think of the one thing for which the world is hungering, thirsting, perishing? The one thing which would solve all prob- lems and bring happiness and pros- perity to all is Love. Would it not be well worth while to select one day—a busy weekday—on which man could wholeheartedly prove that he loves his brother? On that day there would be no murdering or robbing, no lying or deceiving, no i1m- purity of action or speech, no selfish- ness or greed. Every action that day would be an expression of kindness. The firm belief for that day that all are the children of the one Father and that all are brothers—all loved alike by the Father of all—all loved by one another—and an earnest effort to act in accordance with that belief, would give the world a day of peace and hap- piness it has never known in all its tearful history. Is it too much to ask that we lay aside for one day all hatred and re- venge and jealousy and greed and lust and every sort of unkindness and let every action be governed by God—by Love? Would not that day of kindness solve problems that to-day seem im- possible of solution? Would it not bless all mankind? Will not Wisdom choose the day? J. K. Lemon. Under the Holly Bough. Ye who have scorned each other, Or injured friend or brother, In this fast-fading year; Ye who by word or deed Have made a kind heart bleed, Come gather here. Let sinned against and sinning Forget their strife’s beginning, And join in friendship now: Be links no longer broken, Be sweet forgiveness spoken,’ Under the Holly Bough. Ye who have loved each other, Sister and friend and brother, In this fast-fading year: Mother and sire and child, Young man and maiden mild, Come gather here; And let your hearts grow fonder, As memory shall ponder Each past unbroken vow. Old loves and younger wooing Are sweet in the renewing, Under the Holly Bough. Ye who have nourished sadness, Estranged from hope and giadness, In this fast-fading year; Ye, with o’erburdened mind, Made aliens from your kind, Come gather here. Let not the useless sorrow Pursue you night and morrow. If e’er you hoped, hope now; Take heart—uncloud your faces, And join in our embraces, Under the Holly Bough. Charles Mackay. —_-2>°--» ______ The trouble with those fellows who are everlastingly prating about the right of free speech is that they never have anything to say worth listening to. —_22-____ Happiness is a by-product of in- dustry. {I CONSERVATIVE INVESTMENTS We have at all times a list of high grade investment bonds from which to choose. Corrigan Hilliker & Corrigan Investment Bankers and Brokers Citz. Ground Floor Michigan Trust Bidg. Bell 53 Grand Rapids, Michigan -M- Grand Rapids National Bank The convenient bank 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 bank- ing, our institution must be the ultimate choice of out of town bankers and individuals. Combined Capital, Surplus. and Undivided Profits over $1,450,000 GRAND RAPIDS NATIONAL BANK GRAND RAPIDS, MICH. Know Your Executor! URING life, no man will permit interference from strangers in his family affairs. And yet having made no Will it is more than likely that total strangers will ultimately have much to say about the manage- ment of his affairs and the supervision of his family. The Michigan Trust Company invites your confidence. Your sealed orders (your Will) may be deposited with us without charge. Our multiplied experience with estates will guide you in making a will, and is freely available. Ask for our new Instruction Form for making a Will. It will be sent to you on request. DIRECTORS OFFICERS Dales o Brotaet il. ohn uffy. Lewls H. Withey ~..._President Brederick A. Geckani. Henry Idema ----.. Vice Pres. Claude Hamilton. F. A. Gorham ------ Vice Pres. Thomas H. Hume. Henry Idema. William Judson. Miner S. Keeler. James D. Lacey. Edward Lowe. Ransom E. Olds. Claude Hamliton -__Vice Pres. John H. Schouten -.Vice Pres. Noyes L. Avery ....Vice Pres. Emerson W. Biiss --_Secretary Arthur C. Sharpe --Asst. Secy. J. Boyd Pantlind. Guy C. Lille ~..-.__ Asst. Secy. Se age = a Be 4 odfrey von Platen. C. Sophus Johnson-_Asst. Secy. Dudley E. Waters. Arend V. Dubee._Trust Officer Lewis H. Withey. “Oldest Trust Company in Michigan’ TIME MICHIGAN Trust COMPANY PERKINS, EVERETT & GEISTERT D> {C Gu BELL,M. 290. A pS FF Se ig RSS as (7) 205-219 MICHIGAN TRUST BLDG. GRAND RAPIDS, MICH) Direct wires to every important market east of the Mississippi. A statistical service unsurpassed. | Fenton Davis & Boyle BONDS EXCLUSIVELY G. R. NAT. BANK BLDG. Chicago GRAND RAPIDS Detroit Congress Building First National Bank Bldg. Telephones { Main 56 14 . MEN OF MARK. L. J. Thompson, Local Manager of Standard Oil Company. Leroy J. Thompson was born on Butterworth avenue, Grand Rapids, July 1, 1888. His antecedents were English on his father’s side and Ameri- can on his mother’s side. He attended the public schools of Grand Rapids until he had completed the 11th grade, when he decided to learn the trade of brass worker. Five weeks’ experience in the plant of the Keeler Brass Co. led him to the conclusion that the minute particles of brass which ad- hered to his garments and might find lodgment in his lungs were not con- ducive to health and longevity, so he decided to espouse the business which his father had made his life work and MICHIGAN TRADESMAN Mr. Thompson’s first assignment outside of the city was as office man at the Petoskey station, where the young lady employed in that capacity had eloped with her future husband. His knowledge of detaiis enabled him to straighten matters out with little dificulty. His next assignment was to Traverse City, where he spent five busy years as warehouseman and office man. He was then promoted to the position of superintendent of the warehouse at Grand Rapids. At the end of one year he was placed in charge of the city lubricating oil de- partment, where he remained three years. His next promotion was to the management of the lubricating depart- ment. Five months later he became assistant manager of the local office, remaining in-that position two years, Leroy J. Thompson. in which the latter was gradually as- cending the ladder of success. In ac- cordance with his determination, he entered the employ of the local branch of the Standard Oil Company, starting as warehouseman. While at work in this capacity he acquired a thorough knowledge of the cooperage end of the business, so he could knock down a barrel and put it up again as effectively as the most experienced cooper in the employ of the company. He also acted as “extra man” when ever a driver was needed to take the place of a man who was detained at home- by illness or other cause. In fact;-he undertook to master the rudiments of © the business, to the end that he might be able to pass judgment on the quaii- fications of men employed in ‘these special lines later on, * Sara ARTE BNE when he was promoted to the position of manager of the Saginaw branch. On the transfer of J. C. Marshall to the management of the Detroit branch Dec. 1, Mr. Thompson was transfer- red from Saginaw to Grand Rapids and made manager of the local branch. Charles Wagner, of Battle Creek, was promoted to the position of assistant local manager at the same time. Mr. Thompson was married June 28, 1916, to Miss Lauretta Olsen, of Mus- kegon. They have already taken up . their residence in Grand Rapids, lo- cating at 17 South Union street. Mr. Thompson owns up to but two hobbies—baseball. and horse racing. ~ He is fond of both sports and seldom misses an opportunity to witness worthy contests on the diamond and the race track. Mr. Thompson is a master mason, a member of the Knights of Pythias and a member of the National Association of Stationary Engineers. He is also affiliated with the Universal Crafts- men’s Council. He attends the Chris- tian Science church. Mr. Thompson attributes his suc- cess to his eagerness to master the hardest jobs in the organization, which familiarized him with every de- tail. within the ramifications of the corporation. Almost from the start he was given charge of all complaints entered by customers of the company, because his know‘edge of detaifs en- abled him to adjust any differences which arose with care and thorough- ness and to the satisfaction of all con- cerned. He keers his poise at all times and under all conditions and does not permit himself to be swerved from thé path of duty by clap trap or subter- fuge. _He handles men with great skill and invariably enjoys the confidence and co-operation of his associates and assistants to a marked degree. Mr. Thompson is a son of T. J. Thompson, whose career from the time he joined the Standard organiza- tion Sept. 23, 1883, has been frequent- ly exploited by the Tradesman. He is now general manager of the Standard Oil Company of Indiana, with head- quarters in Chicago. December 27, 1922 ESTABLISHED 1853 Through our Bond De- partment we offer only such bonds as are suitable for the funds of this bank. Buy Safe Bonds from The Old National UMMMddhsdshhiddisdhdhidddddiddddiidddddidilliiuliicn Wddddhdhddidddhdddissdddisshididiidiididddililiiiillliiillillllldalllllllilililliildli, NS We wish for our clients a Oery Happy New Year Watch for our announcement next week of an especially attractive investment. F. A. SAWALL COMPANY 313-314-315 Murray Building Grand Rapids, Michigan 34% Fourth National Ban United States Depositary Capital $300,000 Surplus $300,000 3% interest paid on Savings Deposits, © semi-annually. interest paid on Certificates of Deposit if left one year. Wm. H. Anderson, President; Lavant Z. Caukin, Vice-President; J. Clinton Bishop, Cashier. Alva T. Edison, Ass’t Cashier; Harry C. Lundberg, Ass’t Cashier. Wm. H. Anderson Christian Bertsch David H. Brown Marshall M. Uhl J. Clinton Bishop GRAND RAPIDS MICHIGAN payable OFFICERS DIRECTORS Lavant Z. Caukin Sidney F. Stevens Robert D. Graham Samuel G. Braudy Samuel D. Young ‘James L. Hamilton ain WIELD sormeentnaeenetins accuses i ea December 27, 1922 Proceedings of St. Joseph Bankruptcy Court. St. Joseph, Dec. 18—In the matter of the Ea it & Electric Co., bankrupt, the trustee’s report of sale was considered and more than five days having elapsed and no objections being made, an order was entered by the referee confirming the sale of the property to the several parties for the sum of $1,138.48. Creditors wlil receive about 10 cents on the dollar. Dec. 19—In the matter of Samuel Gillis, bankrupt, of White Piigeon, the trustee was directed to file his final report and account so that the final meeting of creditors could be called, the final dividends paid and the estate closed. In the matter of MHerrick’s boot shop, of Kalamazoo, bankrupt, more than three months having elapsed since the déclaration and payment of the first dividend, the trustee was directed to file his final report and account. Dec. 20. In the matter of George F. Parson, real estate dealer of Kala- mazoo and formerly of Jacksonville, Fla, the first meeting of creditors was held at the former place and the bankrupt sworn and examined with- out a reporter. As no claims were proved, an order was made allowing the bankrupt’s exemptions as claimed and that no trustee be appointed. Un- less cause to the contrary is shown, the estate will be closed within thirty days. In the matter of Floyd Mason, bankrupt, of Oshtemo, the first meet- ing ef creditors was held at Kalama- zoo and no creditors were present or represented and no claims proved. The bankrupt was sworn and exam- ined by the referee without a reporter and there appearing no assets which were not exempt, an order was made that no trustee be appointed and that the bankrupt be allowed his exemp- tions as claimed. The meeting then adjourned without day. Dec. 21. In the matter of George W. Merriman, bankrupt, of Hartford, ‘firmed by the referee, *. MICHIGAN TRADESMAN the adjourned first meeting of cred- © itors was held at the referee’s office. The trustee’s third report and account, showing total receipts of $71,248.30 since the filing of his second report and disbursements of $45,932.20, and balance on hand of $25,316.10, were considered approved and _ allowed. There being sufficient funds to declare a third dividend of 10 per cent., upon recommendation of the trustee, the same was declared and ordered paid on or before ten days from date. Dec. 22. In the matter of William M. Traver, bankrupt, of Hartford, a special meeting of creditors was held at the referee’s office and the trus- tee’s third and second reports consid- ered and approved and allowed: The offer of the Thomas-Daggert Canning Co., of Grand Rapids, of $25,000 for the canning plant propery at Hart- ford was considered and the sale con- who entered an order directing the trustee to exe- cute the proper papers trausferring title to the company, the considera- tion having been paid in cash. There being sufficient to declare a first divi- dend, an order was made directing the trustee to pay a first dividend of 10 per cent. on or before ten days from date. The meeting was then adjourn- ed without day. Dec. 23. In the matter of Joel H. Clark, bankrupt, of Lawton, an order was entered calling the final meeting of creditors at the referee’s office on Jan. 6, 1923, for the purpose of pass- ing upon the trustee’s report and ac- count, the payment of administration expenses, and the direction and pay- ment of a first and final dividend. Creditors were directed to show cause why a certificate should not be made by the referee recommending the bankrupt’s discharge. In the matter of George S. Parsons, bankrupt, and Floyd Mason, bank- rupt, orders were made by the referee closing the estates and recommending the discharge of the bankrupts. The record books and files were returned to the clerk of the court. settlement. PONTIAC FIRE $150, 000 Fire Loss, Including Five Cars and Trucks On December 11, the large store and lumber yards belonging to W. G. Burke of Pontiac were burned, as well as four auto- mobile trucks and one car, which were insured in the Citizens’ Mutual Automobile Insurance company of Howell. On Friday, December 15, the adjusters of the company met with Mr. Burke and made a full and complete settlement. Mr. Burke expressed himself highly pleased with the prompt and fair The company settled in 1922 about 3,000 claims. policy of the company to pay all claims that are fair, promptly. Only such claims are resisted as appear to be unfair and where unreasonable demands.are made. been the victims not only of automobile thieves but sometimes unreasonable and unfair damage claims are presented. Over 40,000 of the leading automobile owners in the country districts and the cities of Michigan have joined together and have made a very successful record for the Howell company. It is the . Automobile owners have 15 Michigan Shoe Dealers Mutual Fire Insurance Co. Lansing, Michigan LEGAL RESERVE COMPANY Write L. H. BAKER, Secy-Treas. P. O. Box 549 LANSING, MICH. OUR FIRE INS. POLICIES ARE CONCURRENT with any standard stock policies that you are buying. The Net Cost is 30% Less Michigan Bankers and Merchants Mutual Fire Insurance Co. of Fremont, Mich. WM. N. SENF, Secretary-Treas. Grand Rapids Merchants Mutual Fire Insurance Company Economical Management Selected Risks Conservative but enjoying a healthy growth. Dividend to Policy Holders 30%. Affiliated with the Michigan Retail Dry Goods Association OFFICE 319-320 HOUSEMAN BLDG. GRAND RAPIDS, MICH, Careful Underwriting SAFETY SAVING SERVICE CLASS MUTUAL AGENCY “The Agency of Personal Service” COMPANIES REPRESENTED AND DIVIDENDS ALLOWED. Minnesota Hardware Mutual ... 55% Shoe Dealers Mutual --~--.----.. 30% Wisconsin Hardware Mutual -.. 50% Central Manufacturers’ Mutual - =a Minnesota Implement Mutual -. 50 Ohio Underwriters Mutual ---. 30% National Implement Mutual .... 50 Druggists’ Indemnity Exchange 36% Ohio Hardware Mutual ~~. a Finnish Mutual Fire Ins. Co. -. 50% SAVINGS TO POLICY HOLDERS. Hardware and Implement Stores, 50% to 55° Garages and Furniture Stores 40%; Drug Stores, 36% to 40%; Other Mercantile Risks, 30%; Dwellings, 60%. These Companies have LARGER ASSETS and GREATER SURPLUS for each $1,000.00 at risk than the Larger and Stronger Old Line or Stock Companies. A Policy in any one of these Companies gives you the Best Protection availab’e. Why not save 30% to 55% on what you are now paying Stock Companies for no better Protection. If interested write, Class Mutual Agency, Fremont, Mic’. MICHIGAN TRADESMAN December 27, 1922 Put Your Chemistry To Practical Use. Written for the Tradesman. “Do you call that a Thanksgiving dinner? No turnips and no onions! Who ever heard of such a thing? Now, when I was young” . . and the rest trailed off in the noise of the train. : This dear old lady evidently had been entertained recently, asked to some Thanksgiving dinner; perhaps given by a young housekeeper who has learned something about the “bal- anced ration” in feeding a family; who knew more about food and fuel values than housewives used to know in the dear old lady’s.day. A few minutes later I heard a few more words: “Turkey? Yes, we had that, but little else besides salad and dessert. In my day—turkey stuffed with oysters, chicken pie, five vegetables at least, and three kinds of pie for des- sert.” Again the racket of the train drowned the rest. The woman sitting with me, who has spent years in studying dietetics, said she foresaw a great change in American menus in the coming years. “Women are becoming much more intelligent in the matter of food. School and college chemistry is per- . meating the body of the people,” she said. “That old lady is going to have a ‘hard and harder time finding her old-fashioned Thanksgiving dinner.” Look at the dinners there used to be a hundred years ago. Any well- ordered dinner had at least two kinds of meat—often more; a roast of beef, mutton, or venison; chicken, pigeon, or lamb pie; usually a roast ham. And vegetables galore, with pickles and other condiments to whip up the ap- petite. One old book of etiquette that I have suggests that a well-bred young lady would not ask for two kinds of soup at the same dinner! But she had the .choice. Nutritive value is coming to be understood and applied to the planning of meals. Chemistry in the schools is having its effect. Food is being weighed, chemically estimated for relative fuel-value; we are beginning, even in very ordinary homes, to think about “balanced rations.” It is im- portant not only for proper feeding and health but from the standpoint of economical use of the family income. If the homemaker understands that her kitchen is a laboratory for her wise thought, not merely a place of dull drudgery set apart for the habitation of servants, she will find her table better, her bills smaller, and her family in better health and high spirits. Chemistry goes hand-in-hand in all this business with physics, economics, and many other “branches of higher learning.” We are hoping for the day when students in elementary cooking will pursue organic and _ bio-chemistry,” says Prof. Mary B. Van Arsdale of Teachers College, “as parallel courses, instead of elementary chemistry as now. Then the reasons why will be more evident and correlation will be more possible because more direct. In the meanwhile close relation is pos- sible only between advanced cooking and chemistry, although the most ad- vanced chemistry is needed to lighten up the simplest elementary cooking processes.” Is it any wonder that your cook does not see the need of a slow fire for some things and a quick fire for others? Does not understand fats, their different properties, absorbing powers, and the different ways of and reasons for differently frying varying foods? The heat necessary for sugar- concoctions, such as candies, mer- ingues, frostings, and other cooking with sugars, is quite different from that required for other things. Here is a side-aspect of fuel-saving, too. I never could get one “good” cook I had—good because she had a na- tural instinct for a sort of guess-work technique by rule-of-thumb—to under- stand why a sponge cake, composed mostly of sugar and eggs, should be baked in a moderate oven. Her head would not hold the fact of the peculiar chemical constituents and the effect of heat upon them. ‘Nor could she grasp the reasons for the varied cooking of different vegeta- bles. What could be more interesting than the varying chemical changes which govern the pfoper cooking of different vegetables? Put your cooking on a high basis of intelligence. It will give you better food and save you money. Cooking requires as great éxactitude as any other chemical process. There is no good reason for “poor luck” with bread or anything else. Given the same con- ditions and materials, the result is ab- solutely certain to be the same. The modern homemaker must know her chemistry, must see the prepara- tion of the food for her family as an exact science, as an art in a very high sense, as an important factor in economics. More than that, if she is well informed herself, she can make it the basis of education of her chil- dren. A whole winter’s most interest- ing study can be devoted to such a subject. And it is one way of pulling down the much bewailed “high cost of living.” Much of that old H. C. L. comes from the National habit of un- intelligent housekeeping. Then follow the questions of sani- tation, marketing, distribution—but we shall talk about those at some other time. Prudence Bradish. (Copyrighted, 1922.) The Seven Ages of Man. First Age—Sees the earth. Second Age—Wants it. Third Age—Starts to get it. - Fourth Age—Decides to be satisfied with half of it. Fifth Age—Becomes _ still moderate. Sixth Age—Now content to possess a six-foot by two strip of it. Seventh Age—Gets that strip. ——_2.2-a—____ Fault Is Not With the Consumer. If you do not even ask people for their trade, can you blame them if REFRIGERATORS for. ALL PURPOSES Send for Catalogue No. 95 for Residences No. 53 for Hotels, Clubs, Hospitals, Etc. No. 72 for Grocery Stores No. $1 for Meat Markets No. 75 for Florist Shops more -McCRAY REFRIGERATOR CO. 2244 Lake St., Kendaliville, Ind. they buy elsewhere? CALENDARS! CALENDARS! The Calendar Publishing Co. G. J. HAAN, President and Manager. 1229 Madison Ave. Grand Rapids, Mich. WE ARE LOCATED ON THE SQUARE > THE SIGN 1S “OF QUALITY For Your Protection ily White **The Flour the Best Cooks Use” Is Quality Flour There is a great difference in flours. A good bread cannot be expected from a poor flour. From a high-grade flour the best baking is assured. Lily White is the highest quality flour on the market. The finest wheat grown in America is used. The grain is absolutely clean. The milling process is extensive and backed by 60 years of experience. Every step is made for the purpose of producing the best. A GOOD RECIPE FOR RAISED BISCUITS Scald 1 pt. milk, or milk and water. Add 2 teaspoons but- ter or lard, 2 teaspoons sugar and 1 teaspoon salt. When luke warm add % yeast cake discolved in 1% cup water. Add Lily White flour to make a soft batter. Mix well; add flour to make a dough. Knead. Let rise until it is double in size. Knead again and _ shape. Let rise 114% hours. Bake in a quick oven 20 minutes. Why You Should Use Lily White REASON No. 18 Our Guarantee We Guarantee you will ike Lily White Flour, “‘the flour the best cooks use’’ better than any flour you ever used for every requirement of home baking. If for any reason what- sSoever you donot, your dealer wiil refund the purchase price. ---He’s so instructed. A favorite flour for three generations. For three generations Lily White has been the accepted flour by the best cooks. These good cooks have passed it on to their daughters and their granddaughters. It is the best flour for general baking and they know it. That’s why the use of Lily White is constantly increasing. Your grocer has Lily White. VALLEY CITY MILLING COMPANY GRAND RAPIDS, MICHIGAN ‘Millers for Sixty Years” ee Ads like these are being run regularly and continuously in the principal pavers throughout Michigan. You will profit by carrying Lily White Flour in stock at all times, thereby being placed in position to supply the demand we are help- ing to create for Lily White Flour. “ee December 27, 1922 MICHIGAN TRADESMAN - 17 WHO DISCOVERED AMERICA? I know ’tis said Columbus did, But I.contend that’s not the fact. My reasons are by no means hid; By truthful history I’m backed. I’ve no desire to minimize The exploits of that famous man. But why he missed that noble prize Pil try and tell you if I can, Columbus, so the histories teach, Had in his head the notion, That the East Indies he could reach Across the Atlantic ocean. After the perils of the sea, When sight of land his hopes revived, He felt as sure as he could be That there was where he had arrived. Until his death he really thought, On this he safely could depend, That he had struck, what he had sought, Those islands in the Western end. He landed at San Salvador, Through the West Indies cruised around; He sailed those Western seas, what for? The islands that he thought he’d found. America he knew not of; How can it then at all be fit To say, if the plain truth you love, That he, in fact, discovered it? Who did discover it? you ask, A thrilling story it would make To answer that, it is a task Too great for me to undertake. Amerigo Vespucci thought That he discovered it, and so Because the fame of it he sought, *Twas named after Amerigo. But he was centuries too late, So was Columbus, as to that; Others there were who did not wait Because they thought the earth was flat. In searching for an answer, look In every corner where you can; Visit that least frequented nook, The pyramids of Yucatan, Go to the ruins of the plain ' The ancient cities of Peru Made desolate by ruthless Spain, And see what they will say to you. The Azteks had possessed the land Ages before the Spaniard came. They bravely fought, but could not stand Before Pizarros dreaded name. If Montezuma, from his grave, Could speak, he might perhaps disclose The name of some far Island brave Who to discover it arose. The exploit was a grand success, Whatever was the hero’s name, At which no one can ever guess. *Tis sad to think it’s lost to fame. His argosies sailed from the West And landed him in Mexico; Fle tarried there, as that seemed best; It was as far as he could go. From him the population spread, To Yucatan and far Peru; In agriculture they made head And in the arts and cities grew. For centuries these peoples thrived, After the time, as I aver, When on the Western coast arrived, America’s discoverer. Reuben Hatch. To Protect Your Profits we advertise KC BAKING POWDER Same price for over 3() years Q5omain 25 The price is plainly shown on the package and in the advertising. Your customers know that the price is right. It never is necessary for you to reduce the selling price on K C Baking Powder and accept a loss. In Selling K C Baking Powder Your Profits Are Protected The government bought millions of pounds Reduction in freight rates July 1, passed on to the trade in reduced list prices on K C Let us show you how to in- crease your baking powder profits by selling K C. Jaques Manufacturing Co., Chicago MICHIGAN TRADESMAN December 27, 1922 HUNK 1 HEC Wuge | ~ EE 7 Vy a = SS i if yt (AU i yt —, A x 7 ? DRY GOODS, FANCY GOODS +” NO aD ssn} fi Tepe CCEA “Mts, = IONS: ee ee y TUES Wp id a i e Michigan Retail Dry Goods Association. President—J. C. Toeller, Battle Creek. a Vice-President—F. E. Mills, Lan- sing. Second Vice-President—W. O. Jones, Kalamazoo. Secretary-Treasurer—Fred Cutler, Ionia. Manag ason B. Hammond, Lansing. Securing Locations For Chain Stores. Lansing, Dec. 26—As a member of your local Chamber of Commerce or Business Men’s Association are you paying wages to a man who is finding locations for chain stores in your ter- ritory? Instantly you will say no. Perhaps you are and then again per- haps you are not. : It is more than likely that if you are operating in a town from 2500 up that you are paying. Here is the new and startling wrinkle. : The Steel Realty Developing Cor- poration, of Buffalo, New York, is the agency through which numerous chain stores find their locations in the cities of the United States. This company has the unmitigated nerve to expect the secretary of the Chamber of Com- merce of your town to furnish all the information worth having about the retail district, payroll and other things in your city. This information is then sold to chain stores. Formerly chain stores absorbed this expense themselves by sending a group of men to towns in which they were interested, to make a survey. In instances this required the services of two or three high priced men for a period_of anywhere from a week to a month. - Our association has no quarrel with chain stores. They have a perfect right to locate in any town in which they can find a suitable location. We have, however, a duty to perform in this matter. Chain stores through the Steel Realty Developing Corporation have no right to come to your town and expect your secretary of the Chamber of Commerce whom you sup- port directly to do work such as is requested. . You, therefore, will serve your in- terests and the interests of your com- munity by at-once getting in touch with the officers of your Chamber of Commerce, particularly the secretary, so that this valuaable information may not be furnished the chain stores free gratis. At the time you opened your own business you did not expect the other merchants in your community to find your location for you. You absorbed that expense yourself. Do not have a mistaken idea about this and believe that because you are not in the grocery business the gro- cery chain store will not injure your community. If the grocery chain store comes to your community you will eventually have chain meat mar- kets, chain twenty-five to a dollar stores, chain ready-to-wear houses, chain shoe stores, chain waist stores and chain department stores. As merchants you have the right to protect yourself against this menace particularly when you are expected through the funds of your Chamber of Commerce to furnish valuable in- formation. Jason E. Hammond. Mgr. Mich. Retail Dry Goods Ass’n. a Selling Clothing By Wrong Method. According to W. Cloyd Pool, sales manager of Alfred Decker & Cohn, stores are not applying the correct method of in the case of clothing. “Many department stores,” said Mr. Pool “wonder why their clothing sec- tions fail to get the volume that they receive in other departments, or as much as the clothing stores in their vicinity. Some merchants are satisfied with the explanation that men prefer to shor in their own stores and not where women are around. That rea- son, however, is disproved in several notable instances where stores operate very successful and profitable clothing departments, even though they are generally classified as women’s special- ty stores. “The reasons go deeper, as certain large stores have lately discovered. Clothing cannot be merchandized like women’s wear and various lines of dry goods. This is primarily because of manufacturing conditions, and second- ly, because of the buying habits of men, investigation has shown that there is a limit to the turn-over rate on clothing and that volume is gained rather from a large than from a small initial investment. “Clothing ‘buyers, as a rule, have recognized this principle, but the store merchandise managers often disagree, and that is where the trouble comes in and why department stores often fail to get the results they desire. Apply- ing the fast turn-over principle to clothing as well as in other lines, the merchandise man cuts appropriations in order to keep down stocks and make frequent purchasing necessary. That works out splendidly in mer- chandise where wholesale supplies are readily obtainable and where there is a real advantage in getting newer styles or lower prices through piecemeal purchasing from the manufacturers. “In men’s clothing, however, such conditions do not prevail. It takes from six to eight weeks to make good clothing, and longer if the mills delay cloth shipments. Therefore, the clothing buyer who is forced to limit his early purchase must either wait for needed goods during his selling season or else make his selections from stocks in the market that are rarely choice offerings.” selling We are manufacturers of Trimmed & Untrimmed HATS for Ladies, Misses and Children, especially adapted to the general store trade. Trial order solicited. CORL- KNOTT COMPANY, Corner Commerce Ave. and Island St. Grand Rapids, Mich. LALLA ALLL diliiiidiiddlllillislsissdé® New 1923 Wash Fabrics New GINGHAMS, TISSUES, PERCALES and WASH FABRICS of all kinds will be arriving daily, after Jan. lst. Our Road Men will carry a complete line of samples. As usual, each year, the New Patterns are prettier than ever before, selections larger. When in Grand Rapids call on us, and it will be our pleasure to show the Goods. Quality Merchandise—Right Prices—Prompt Service | PAUL STEKETEE & SONS WHOLESALE DRY GOODS GRAND RAPIDS, MICH. LLLdddditiddddiddilididsiddidiiissiidiidiidiidddssdiddidddddidididdsda % (LUMdsddididdddditdddddidiiiddddddddsdiidsdsssssssssdddddddsdddddsssddr WALLA UUMALAMLLL LLLLLLLLLLLLLLLLLLLLMLL AA hh Duele HUMAN HAIR NETS : MORE PROFIT TO YOU! An unbeatable combination—a nationally advertised human hair net of unsurpassed quality at $10.80 per gross. Other quality hair nets cost $12.00 per gross—so in the sale of DURO BELLE your profit is greater by $1.20. NATIONAL TRADING COMPANY 630 SO. WABASH AVE. CHICAGO, ILL. We Wish You CA Happy and Prosperous New Year CITIZENS TELEPHONE COMPANY Long Distance Service to 300,000 telephones in Michigan; also con- nection with points outside. ress keakes att haaback| \ Py ree OTF TY [ERS SRSSSSEER SERRE RE R ESB ERSESBEEES That you may have cA Happy and ‘Prosperous New Year is the wish of — Daniel T. Patton & Company Grand Rapids,Michigan ~ 59-63 Market Ave. N.W. The Mens Furnishing Goods House of Michigan arms emeetiatcsenscon aroma agennscauet: December 27, 1922 PASSING OF A MASTER MIND. J. Elmer Pratt, Long Connected With Automobile Industry. In the death of J. Elmer Pratt, which occurred last Wednesday at EI Cajon, Calif., the world lost a very exceptional man—one who did much to develop the bicycle and automobile industries along sane and_ sensible lines. As sales manager of the old Clipper bicycle factory here, a quarter of a century ago, he did much to place the sale of this article on a high plane of merchandising and soon came to be recognized as the leading exponent of exalted ideals in the manufacture and sale of high class bicycles. On the decadence of that industry, he embarked in the manufacture of air guns, which he voluntarily relinquished when on the point of reaping a rich financial harvest because he realized the havoc air guns would play on the rising generation through their use by children too young and too reck- less to realize the, danger attending them. His next work was as advertis- ing manager of the Michigan Trades- man. Here he was at his best and he frequently remarked in after years that he should have continued along journalistic lines because of the pecu- liar attractions newspaper work had for him After parting company with the Tradesman, he went to the Cadil- lac Automobile Co. as sales manager. Here he achieved a meteoric success, but the Lelands were so jealous of his superior ability along the line of salesmanship that they made his path very uncomfortable, with the result that he transferred himself to the Buick Automobile Co. Here he and Durant soon clashed over the proper methods of procedure and at the end of the year Pratt went to the Piece- Arrow. Durant stated afterward that if he had permitted Pratt’s methods to prevail he, Durant, would have been twenty million dollars better off and Buick stock would never have gone down to $24 per share. As the result of Durant’s bullheadedness he was forced out of the Buick organ- ization and Charles Nash was placed in charge. Nash immediately reversed Durant’s managerial methods and re- stored Pratt’s sales system. As a result, Buick stock soared to $475 per share and Charles Nash automatically took rank as one of the great masters of the automobile industry. He has never ceased to acknowledge his in- debtedness to Mr. Pratt for originat- ing the sales system which contribut- ed so materially to the ultimate suc- cess of the Buick organization. The ten or more years Mr. Pratt spent with the Pierce-Arrow Automobile Co. were years of prodigious effort and great accomplishment. But for the inroads of an incurable -malady (locomotor ataxia), Mr. Pratt would probably have remained in Buffalo indefinitely. About two years ago he sold his real estate interests in Buf- falo and Grand Rapids and purchased a lemon ranch in the El Cajon Valley, rear San Diego, Calif. Although he suffered greatly from pain, he threw into the new undertaking all the ener- gy at his command; but constantly recurring frosts, which repeatedly de- _ MICHIGAN TRADESMAN stroyed his crops, did much to impair his enthusiasm and diminish his con- fidence in the extravagant claims of California land boomers. Mr. Pratt was a man of unusual and striking personality. He had a wide range of experience and was a keen and accurate observer. He had a re- markable grasp of situations as well as of business. propositions and his judgment was of an unusual order relative to real business values. He was a financier of unusual ability and recognized, above all things, the ab- solute necessity of keeping down costs, both in a personal and business way. He believed in the policy of getting the right person in the right place and then letting that person do the work expected of him. Frequent- every transaction and every walk of life. His word was good and no one ever saw him dot an i or cross a t to amend an agreement he had made in good faith. He was a faithful em- ploye, a competent executive, a loyal friend and an ideal husband and father. His death leaves an aching void in the hearts of hundreds of friends situated in every section of the United States. —_+-~o———___ Sale of Fire Arms Must Be Safe- guarded. Detroit, Dec. 26—Newspaper reports indicate that an aged man in Kalama- zoo committed “suicide on the grave of a little grandchild whom he had accidentally sacrificed through the careless handling of a revolver. The question naturally arises: How could such an individual, evidently in- J. Elmer Pratt ly he would offer suggestions and was always glad to have suggestions from anyone, no matter what .his station might be. He was a most democratic man and found that it was possible to profit from contact with others and by exchanging opinions with them. He was a safe adviser on public ques- tions. He had little patience with some of the so-called ultra modern ideas, many of which have been so badly shot to pieces during the past two years. But he did believe that with hard work, honest dealing and progressive thinking it was impossible to deny success to an individual ér an institution. Although Mr. Pratt has crossed ae Great Divide, his work lives on. It cannot be lost, because the founda- tions he laid were safely anchored upon the rock of real service. Mr. Pratt was the soul of honor in competent, come into possession of such a dangerous weapon which he was evidently using with the same lack of responsibility that would be expected in the handling of a harmless toy? When one considers the thousand and one opportunities of securing these death dealing utensils by any one pos- sessing the price, from any junk shop, hardware dealer or mail order house, obviously the answer is simple. Our statutes make it a misdemeanor, punishable by a heavy fine, for anyone to carry a concealed dangerous weap- on without a permit issued on request of a prosecuting attorney, and yet thousands of persons, more or less irresponsible are “gun toters” without a shadow of excuse for doing so. The argument of carrying a revolver as a protection against the hold-up man is of itself evidence of a mild form of insanity, for the greatest incentive for homicide at the hands of such ruffians is the introduction of such a weapon in the hands of a novice. Absolute prohibition of the posses- sion of these dangerous implements ‘ 19 seems almost necessary and the great- est discipline should be enforced in their use by properly authorized peace officers. Law abiding home owners keep an automatic next to their beds or under their pillows, with a disposition to in- clude them in their suit case equipment, and even ladies maneuver with their 22’s. School children produce them on the slightest pretext and when in- terrogated on the subject will proudly proclaim that such an article was se- cured as a reward for meritorious ser- vice in securing subscriptions for juvenile magazines or they were in- duced to purchase same through ad- vertisements in similar publications. In fact, I have before me one of these “farm and home” publications wherein I find no less than half a dozen of such announcements for the attention of young America, incorporated in one of which this statement is emphasized: “A real man’s gun. Always depend- able in an emergency. 35 caliber shells. A real utility in destroying useless birds and animals.” Think of it! A 35 caliber weapon carrying bull nosed bullets, actually in the hands of a school boy, the sale to whom of a cigarette is a felony! With the depreciated value of the human life, an aftermath of the world’s war, and increasing homicidal tenden- cies, it seems like tempting fate to al- low any one, excepting a peace officer to carry such weapons, and I might go further and voice the sentiment of a very large majority of thinking people when [i decry the issuing by our State authorities of gun licenses, except that the privileges given thereby are limit- ed to the actual hunting season. When you see anyone carrying firearms dur- ing the closed season—from March to September 15—it is safe to conclude that it is for illegitimate purposes, un- less with the single exception of gun- clubs, who use them for target prac- tice only. In Great Britain they handle this problem considerately and place such a high value on human life that they mete out life imprisonment to the “gun toter.” He is assumed to be carrying a revolver for no other purpose than to kill a man, and the possesesion of such an implement is considered prima facia evidence that is’ his intent. As a consequence, criminals do not bear arms and revolvers are kept in the hands of officials only. Our present law must’ be so strengthened that the sale, especially, of small arms must be safe,.uarded, and such as are already in use, out- lawed. Frank S. Verbeck. ———_-.~.——— Warns Against Discount Scheme. Detroit, Dec. 26—‘‘Another discount scheme has come to life within the past month under the title of the Consumers’ Trade Discount System, otherwise known as the ‘Winslow Plan,’” declares a recent bulletin of the Retail Merchants’ Bureau here. “This scheme is proposed by one A. F. Winslow, with offices in the Wool- worth building, New York City. It is advanced and disguised as a thrift scheme, and claims to have the in- dorsement of members of Congress and many prominent business men. “Briefly the scheme is this: Mer- chants will grant to custmers who pay cash and carry their packages a discoufit of at least 2 per cent., paid with aluminum discs. These discs are to be bought from banks, and customers may use them only to de- posit in savings accounts of banks. In addition to paying for the disc to an amount equal to 2 per cent. of his sales for which discount is granted, the merchant pays 25 per cent. addi- tional which goes to the promoters of the scheme, so that it costs the merchants 2% per cent. “In other words, it is a_ trading stamp scheme with aluminum discs instead of trading stamps, and all dressed up in dignified clothes so that it will not be recognized.” MICHIGAN TRADESMAN December 27, 1922 Michigan Poultry, Butter and Egg Asso- ciation, President—J. W. Lyons, Jackson. Vice-President—Patrick 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. Hatching Out Worse Laws Than Eggs. There is work for the fool killer in Connecticut, and no one knows it bet- ter than Food Commissioner Thomas Holt of that State. He took a hand in doing some of the killing himself by adopting the old adage, that “the surest way to get rid of a ridiculous law is to enforce it.” : This time it was the cold storage egg law. Back a few years some in- nocent yap with better intentions than intellect had a statute enacted based on the long since exploded idea that an egg that had been in the refrigerator was necessarily a bad egg and that one that had not was good. Therefore a plan was started to stamp everything from the case, to the crate, the bag and the egg itself to protect the mis- guided and uninformed public along the lines of kidding them with a false notion. No heed was paid to the wicked men who really knew anything about eggs, and there is some evidence that the State Food Commissioner himself has been alone in trying to avoid enforcing the law. During the, war he got away with it on the ground of conservation, but now has found his only recourse is in enforcing it; whereupon he has found plenty of support in getting it repealed. This type of cold storage law, and other dating laws as well, are wholly wrong in principle. An egg in storage is often better than that just brought in by the farmer. A high grade egg protected by cold is better three months old than one three days old which has been lying in the sun wait- ing for the farmer to take it to market. Stamping it gives the consumer no in- formation that does her any good— rather misleads her. Besides it lets the farmer cash in on his first sale-and then put a kind of stop order on its resale after fifteen days to avoid com- petition. : But this law had other absurdities in it—as do many such. It specified the size of the letters for marking— two-inch letters on the storage case, letters one and a half inches high and three-fourths of an inch wide for the display case; one inch high and a half inch wide on the bag, and, finally, an indelible ink stamp on each egg.. Of course, the expense of all this is not only a nuisance, but quite impracti- cable and expensive—and the consum- er must in the end pay. How can a law specify both the length and width of a letter? How can you establish uniform proportional di- mensions for both a “W” and an “I”? —least of all, make each just. half as wide as it is tall? And must all eggs shipped into Connecticut be especially packed to conform to this State’s law, and therefore become unsalable in other states? And if some other state should pass a simi‘ar law with slight- ly varying specifications, how shall the wholesaler keep track of his eggs and have them sure to pass muster in each particular state? Then, again, why not protect the consumer who buys his eggs in a restaurant, fried or boiled? The ink stamp will wash off in boiling, and how shall the fried and scrambled egg be marked for the benefit of the un- wary, and how shall an egg be identified when it is made up into cake or pastry? Or what of fried egg powder, which is widely used in the baking trades? If the consumer buying shell eggs must be protected, why overlook other buyers of eggs in their many varieties of form? The plain fact is that the law is based on a wrong idea; it misleads rather than informs the public; it is econ- .omically fallacious; it costs a great deal and causes enormous annoyance, with no compensating benefit. And it caters to and encourages a frejudice which has little foundation. If the consumer needs protection, make it an offense to sell a bad egg and make everyone responsible for do- ing so. In fact, a food commissioner has all the authority he needs now, under his own and the Federal Pure Food laws, to proceed against a male- factor for selling unfit foods. True, it would cost considerable to guard the trade against selling an occasional spoiled egg, but, even then, probably less than all this labeling and stamp- ing for the amusement of a faddist or the glory of some politician. ——_2+7+>—__ Smelt in the Great Lakes. Thinking that it might be worth while to try to introduce that valuable food fish, the smelt, into the Great Lakes, the United States Fisheries Bu- reau at various times during the last dozen years has furnished the State of Michigan with smelt eggs. Results are now beginning to appear ina very striking way. Already the fish have become numerous in parts of Lake ‘Michigan, and, especially in Crystal Lake, where a considerable number of eggs were tlanted. A news dispatch from Frank- fort says: “Many peop‘e from here are driving to Beulah to get some of the myriads of fish that are coming out of Crystal Lake, and going up Cold Creek to spawn. The Beulah farmers ’ SwirT CIGARS “NOTHING FANCY BUT THE TOBACCO” STRICTLY HAND MADE—POSITIVE REPEATERS Distributed By LEWELLYN & CO. WHOLESALE GROCERS GRAND RAPIDS DETROIT BLUE GRASS BUTTER and EVAPORATED MILK FRESH and SWEET ARE LEADERS AT YOUR GROCER | KENTSTORAGE COMPANY GRAND RAPIDS ~ BATTLE CREEK holesale Distributors Order a bunch of GOLDEN KING BANANAS of ABE SCHEFMAN & CO. Wholesale Fruits and Vegetables 22-24-26 Ottawa Ave. Grand Rapids, Mich. WHEN YOU THINK OF FRUIT—THINK OF ABE. Grand Rapids Store Fixture Co. CORDIALLY EXTENDS THE SEASON’S GREETINGS AND BEST WISHES FOR CHRISTMAS AND THE NEW YEAR 7 lonia Ave N. W. Grand Rapids, Michigan THE TOLEDO PLATE & WINDOW GLASS COMPANY Mirrors—Art Glass—Dresser Tops—Automobile and Show Case Glass All kinds of Glass for Building Purposes 601-611 IONIA AVE., S. W. GRAND RAPIDS, MICHIGAN MILLER MICHIGAN POTATO CO. Wholesale Potatoes, Onions Correspondence Solicited Frank T. Miller, Sec’y and Treas. Wa, Al Smith Building Grand ids, Michigan in a ean ei Se Ral A a luc neta aie atiritie leks December 27, 1922 MICHIGAN TRADESMAN 21 are catching them by thousands, haul- ing them home by wagonloads. They catch them with dipnets, or sometimes use a common burlap sack for the pur- pose. The Fisheries Bureau says that the fish are undoubtedly smelt, and are the result of the planting of 16,000,000 smelt eggs in Crystal Lake ten years ago. The advent of smelt in the Great Lakes is deemed a cause of rejoicing. Aside from their value as human food —and, as everybody knows, they are delicious—smelt in many bodies of water are a valuable asset in the way of food for game fish, such as the landlocked salmon. —_>~<+—__ Right and Wrong Methods of Adver- tising. Grandville, Dec. 19—There is a right and a wrong way to advertise. Even .the farmer should be an ad- vertiser. There can be very little suc- cess in this world without the use of printer’s ink, and yet this magic key to the public heart must not be abused. The honest advertiser is the one who usually succeeds in his business undertakings. I knew one old mer- chant, who, having followed the busi- ness for many years, finally threw up the sponge with the avowal that’ he could only compete with his rivals by putting lies into his advertising, which his conscience would not per- mit him to do. I thought that man was mistaken in his*premises and _ still think so. It is the honest advertiser who mosi frequently succeeds. The fact that honesty is the best policy has not been fully agreed upon to this day. That there are as many dishonest farmers as merchants is as true as that the wind blows whither it listeth. It is not the vocation but the man which makes for good be- havior and wholesome integrity, be he farmer, mechanic, laborer, mer- chant or what not. In olden times there was an ex- pression-much in vogue, “the honest farmer.” Honest he was sometimes, but that even then he was any more given to straight dealing than his neighbor in other gainful occupations is subject to question. Honesty does not live in a-hut under the hill, nor in the mansion on the summit, but in the hearts and con- sciences of men everywhere. When you find an honest man there you find the noblest work of God: Where you see one cheating and always schem- ing for gain there you find the botch made in the shape of man. An honest merchant will never put an untruth into his advertising. He can advertise widely, thoroughly and honestly. His record will be that of one who desires to be square to every customer and at the same time make a reasonable profit for himself, There may be merchants who tell untruths in their advertising who suc- ceed, but the reverse is usually the case. One of the biggest advertising firms I ever knew seemed to succeed for years, and yet there was much of de- ceit and fourflushing in their adver- tisements. The people gradually came to know them as they were, and cus- tomers deserted them until finally the bankruptcy court received them and their business was forever gone. Another firm has gone on from small beginnings, keeping faith with the public, making good every item of advertising, until to-day, after more than half a century of business, they ride on the flood tide of prosperity. Which road will you choose, Mr. Merchant? Not only is dishonest advertising wrong, and in the main unprofitable, a but much advertising is given out which is unprofitable. I have had occasion before now to mention how necessary it is to quote prices ‘in an advertisement. Some believe this unnecessary, else there would not be the many dodgers sent broadcast stating that “I am doing business at the old stand. Come in and let me show you the goods.” Do they flock in in reply to such advertising? Hardly. Why should they? Not a solitary word of en- couragement here. No price quota- tions, absolutely nothing except the notice that Mr. Blank is still selling goods. The passer by knew this be- fore. You have told him nothing new, and why should he go out of his way to cross the threshold of your store? He won’t do it, so your little faint spurt of advertising falls flat, as it deserves to do, and you wonder why. Robert Bonner, who came to New York in the steerage from Ireland, a poor emigrant boy, made his fortune through jtiidicious and careful adver- tising. He was the founder of the first real literary light fiction weekly in America. Mrs. Southworth, the most famous novelist of her.day, contributed to the Ledger. Bonner paid the Herald for a full page advertisement which was the repetition of the name of a story by Mrs. Southworth comprising only three lines of type. This notice was perhaps repeated a thousand times over the Herald page. “Mr. Bonner you must be crazy!” greeted the editor’s pastor when they met.on the day following the appear- ance of that advertisement. ‘That three line advertisement might have cost a dollar, but to repeat the same thing throughout the whole page, that is downright insanity!” Bonner smiled indulgently. “Not insanity, but business,” he re- plied. “Would you have mentioned this advertising had I put in only the single advertisement?” “Why no, I might not have noticed it—.” “Precisely. “That was my idea, the attracting notice. Thousands of peo- ple will like you see the advertisement and curiosity will induce them to buy a copy of the Ledger.” The pastor saw, yet shook his head as if doubting. The editor of the Ledger was right, however. His paper increased its circulation because of such methods, until it be- came the leading weekly journal in America, and Robert Bonner, the one time poor Irish immigrant boy, died a millionaire. Right methods of advertising, back- ed by strictest integrity, brings in the shekels. Occasional advertisements flung to the public intimating that you are in business, with other inducement offered, seldom pays. : Quote prices whatever you do and make some sacrifices in these for the good of the public if you would make your advertising pay. Old Timer. Dishonesty is the densest form of ignorance. Signs of the Times Are Electric Signs Progressive merchants and man- ufacturers now realize the value of Electric Advertising. We furnish you with sketches, prices and operating cost for the asking. THE POWER CO. Bell M 797 Citizens 4261 FAimong our assets we like to count the only one that money cannot buy—your good will. Find so at this Holiday Season We extend to you—not as a customer alone, but as a friend—the Best of Wishes for the coming year. WR JUDSON GROCER CO. GRAND RAPIDS, MICHIGAN We are making a special offer on Agricultural Hydrated Lime in less than car lots. A. B. KNOWLSON CO. Grand Rapids Michigan Moseley Brothers GRAND RAPIDS, MICH Jobbers of Farm Produce. Wo wish all one friends RK Merry Christmas and RK Prosperous New Year % The Vinkemulder Company For a quarter century Western Michigan’s Leading Fruit and Produce Distributors. M. J. DARK & SONS GRAND RAPIDS, MICH. Receivers and Shippers of All Seasonable Fruits and Vegetables TRADESMAN 22 MICHIGAN * December 27, 1922 [= ss 3 | Michigan Hardware Company L STOVES AND HARDWARE 2 100-108 Ellsworth Ave., Comer Oakes mz He 2 i peg GRAND RAPIDS, MICH. ima maliliss' (‘ee Michigan Retail Hardware Association. —" t—Charles A. Sturmer, Port _Vice-President—. Charles Ross, Kala- fecretacy—arthar J. Scott, Marine City. Treasurer—William Moore, Detroit. Directors—R. G. Fe nm, Sault Ste. die, Cassius L. G ‘ow, Nashville; Lee E. ey, Detroit; George L. Gripton, Brit- ——_ =. = January Is the Best Time For Stock- taking. Written for the Tradesman. The month of January is an ideal time for stock-taking in the hardware store. For one thing, it is the psycho- logical period when, with the opening of a new year, the hardware dealer is naturally disposed to size up his posi- tion and lay his plans for the coming year. Then, too, there is a lull in buy- ing. The public generally is disposed to economize after the heavy buying of the Christmas season. With set- tled winter weather, a great many peo- ple keep themselves indoors; and there is less activity and, consequent- ly, less demand for goods of all sorts. As a result, there is more time for stock-taking than at any other season of the year. One of the chief questions in regard to stock taking is whether the “stock taking sae” should precede or follow the annual inventory. With the ma- jority of hardware dealers there is really no question on this point. Any dealer who has long been in business has probably developed his settled policy. The stock taking sale may precede the inventory; it may follow the inventory; but whether it precedes or follows has been determined—as it should be—in the light of the particu- lar circumstances under which the dealer carries on business. For the stock-taking sale that im- mediately follows the Christmas sea- son and rrecedes the inventory, the natural argument is, that it reduces the amount of stock and consequently the labor of stock-taking. On the other hand, the dealer who holds his sale after stock-taking argues: “Hiow can you tell what to offer until you have gone through the stock and found out just what you have?” Some other dealers have adopted a sort of compromise. In the week or two after Christmas they hold an “after holiday sa‘e” devoted to season- able lines—Christmas gift lines that must otherwise be carried over to an- other year. This sale is a hurried, slap-dash affair; nothing elaborate in the way of preparation though it is usually given quite a bit of advertis- ing space. Then the dealer takes stock; and then, on the basis of his stock taking, he holds a “mid-winter stock-taking sale.” Which policy he should follow is a_ matter for the individual hardware dealer to determine in the light of his own past experience and present posi- tion. The majority of dealers seem to follow the rolicy of taking stock first and holding the stock-taking sale after- ward. In any event, the Christmas holi- days should be immediately followed by the necessary preparations for stock-taking. There is, normally, a marked lull in the buying during the week after Christmas. It is not good policy to jump immediately into the actual stock-taking; but it is decidedly good business to make careful prepara- tions for the task as early as possible. Always endeavor to get the stock- taking finished as quickly as possible. There is comparatively little business at this season of the year; but that is all the more reason why the trade that does come to the store should not be discouraged. And stock-taking does interfere with business to a certair extent. Some dealers adopt the plan of conducting the stock-taking after business hours. That is, as a rule, poor business; since the salespeople are apt, with the best will in the world, to nevertheless pay for their overtime in lack of energy during business hours. It is in most cases good policy to carry on the stocktaking during reguiar business hours; and by care- ful preliminary planning to reduce to a minimum the interference with regu- lar businéss. Take time to talk over your stock- taking plans with your staff; and make them thoroughly cognizant of your plans for handling the task. Map out your store into divisions or sections, for the more convenient carrying out of the stock-taking. Plan just what you intend to do. There are some hours of the day when business is less brisk than others; then is the time to concentrate on the stock-taking. Get a clear rian in your mind of how you mean to carry out the work; and then carry through your plan systematical- ly. If you have adopted the plan of an after-stocktaking sale, it is important, while you are going through the stock to keep a sharp lookout for left-overs, odds-and-ends of stock, and articles generally that it will be desirable to feature at a sacrifice price in order to get rid of them. If necessary, put such articles to one side. They can be ad- vertised as features in connection with your sale. Mi Ask about our way BARLOW BROS. Grand Rapids,. Mich. Exclusive Jobbers of Shelf Hardware, Sporting Goods and | FISHING TACKLE VIKING TIRES do make good VIKING TIRES give the user the service that brings him back to buy more. Cured on airbags in cord tire molds, giv- ing a large oversize tire. We have an excellent money-making proposition for the dealer. Write us for further information. e ¢ 2 2 5 3 $ S a z z 3 Zz 2 s s = z é BROWN & SEHLER CO. Grand Rapids, Mich. Foster, Stevens & Co. Wholesale Hardware ut 157-159 Monroe Ave. :: 151 to 161 Louis N. W. Grand Rapids, Mich. W. M. Ackerman Electric Co. Electrical Contractors All Kinds of Electrical Work. Complete Line of Fixtures. Will show evenings by appointment. 549 Pine Avenue, N. W., Grand Rapids, Michigan Citzens 4294 Bell Main 288 dg sa i asada Filner ain OiCer nares hitysarbianitst aitetsentaB erect Ul a AB A to adios sin taint east eine SSR cH ni Sai sare ee Aid Bie tet stearate nin accede +. ‘Gabby Gleanings From Grand Rapids. + Grand Rapids, Dec. 26—Did -you ~ ever know that no man can secure a position as a waiter in a dining car if ~ ‘ he has anything the matter with his hands? Stop a minute and think how this can be carried a step further and ‘tbe made to apply to a person’s per- sonal appearance. Would you-rather be waited on by a salesman who is neat in appearance or by one who has the appearance of having gone to bed with his clothes on? Yes, we know what you think about it. Every- body else feels the same way about-it, too. Keep your mind fixed on the higher things of life and walk with your head up in the air may be good advice, but it can be carried to excess. Many a man has fallen down a coal hole be- cause his eyes were fixed on the stars rather than the ground upon which he was walking. Saying exactly what you mean is not always a virtue. Sometimes it’s merely carelessness. Saunders Norvell says: ‘When you build a wall around yourself you do two things. You shut the other fellow out, but you shut yourself in.” Be charitable in thoughts, words and actions. Intolerance is inexcusable in this day and generation and is sure to lead to trouble. Some of the greatest crimes in the history of the world have been committed in the name of intolerance. Courtesy begets courtesy. Many an irritable customer has been smoothed out by the deferential words of a suave salesman and has been sent away happy with a purchase twice the size of the one he originally intended to carry home. : - Drifters are usually carried out int the sea of misfortune, but the man who plans his work usually ties up safely in the port of prosperity. Don’t think it smart to be cynical. If there is one thing on earth that is tiresome it is the man who is a self- constituted critic and who airs his caustic opinion uron every subject and person under the sun. He may think he is clever, but in reality he is nothing more or less than a plain, ordinary bore. You rarely see a man of that tvpe the center of an admiring group. People shy away from him as they would from a contagious disease. The hand-to-mouth system is fine as tong as both keep moving. but when the hand slips the whole plant shuts down. Theory is only a hot-air sketch of what might happen, but facts are fingerprints of accomplishment. Babe Ruth is an excertion, a super- man and a possessor of the wallop unsurpassed. There are, however, quite a number of good ba'l players who continue to remain on their re- spective teams not because they pack the punch? but because they are steady and dependable at all times. We can’t all be Babe Ruths, but we can all give an excellent exhibition of steadi- ness and dependability if we only make up our minds to attend strictly to the job at hand. Do this and the future will-take care of itself. : Clothes do not make the man, but theré are occasional instances where a suit of blue serge will_assay bette than its contents, Waste is a loss in which the’ whole world shares. ‘Character is the sum total of a man’s © Halts.“ ee ; Many a man bucks up against a gambler’s proposition without a gam- Beach’s Restaurant Four deors from Tradesman office QUALITY THE BEST CUSHMAN HOTEL PETOSKEY, MICHIGAN The best is none too good for a tired Commercial Traveier. Try the CUSHMAN on your next trip and you will feei right at home. Headquarters for Commercial making HOTEL WHITCOMB St. Joseph, Mich. European Plan the Twin Cities of ST. JOSEPH AND BENTON HARBOR Remodeled, refurnished and redecor- ated throughout. Cafe and Cafeteria in connection where the best of food is ob- tained at moderate prices. Rooms with running water $1.50, with private toilet $1.75 and $2.00, with private bath $2.50 and $3.00. J. T. TOWNSEND, Manager. Men CODY HOTEL $1.50 up without bath RATES} $2.50 up with bath CAFETERIA IN CONNECTION OCCIDENTAL HOTEL FIRE PROOF CENTRALLY LOCATED Rates $i.50 and up EDWARD R, SWETT, Maz. Muskegon 3-8 Michigan Learn More —Earn More! You want to start Into a good position which will lead you steadily up the lad- der of success. FALL TERM SEPTEMBER 5 SHG ) 2_g§SIMESS > a - Michigan’s most successful Business School for over a quarter century. Why not get out of the rut? Write for our beautiful new catalog. It is free. HANNAFORDS NEW CAFETERIA 9-11 Commerce Ave., or 45 Monroe Ave. For The Past 10 Years Prop. of Cody Hotel Cafeteria Western Hotel BIG RAPIDS, MICH. Hot and cold running water in all rooms. Several rooms with bath. All rooms well heated and well ventilated. A good place to stop. American plan. Rates reason- able. WILL F. JENKINS, Manager. 3 Short Blocks from Union Depot and Business Center HOTEL BROWNING MOST MODERN AND NEWEST IN GRAND RAPIDS 4483 | FERE PROOF me Onehalf block 4os¢ of the Union Station GRAND RAPIDS NICH 139-141 Monree St Roth Phorus GHAND RAPIDS. MICH Chocolates Package Goods of Paramount Quality oe = gel Artistic Design With Private Bath $2.50 or $3.00 ‘‘A MOTOR CAR is only as good as the house THAT SELLS IT.” We consider our Service organization second to none in Michigan. Consider this when you buy your NEXT CAR. wee des Pierce-Arrow Marmon Oldsmobile F. W. Kramer Motor Co. Grand Rapids, - Michigan sa “canny ptebbac bet December 27, 1922 MICHIGAN TRADESMAN a 25 bler’s preparation, and then kicks be- cause he fails to win, There is a lot of sound philosophy in the answer of a small boy to the query: “Do you say your prayers in the morning or at night?” “At night,” of course was the reply. “Anybody can take care of himself in the day- time.” The business undertaker camps on the trail of indifference. Louis J. Koster (Grand Haven) went down to Detroit last week to ascertain if Edson, Moore & Co. wanted him for a 44th year. He found a contract all ready for his signature, so now all he has to worry him is whether his house will want him for a 45th year. He swooped down on Grand Rapids yesterday, accompanied by four ladies, caused a food famine at the Pantlind and took in Robin Hood at Powers theater. The opening of the Hotel Rowe a week ahead of contract time was a masterly accomplishment, on which all connected with the undertaking are to be congratulated. The formal opening of the hotel will take place later. Coldwater Council of the U. C. T. is near 100 per cent. It is claimed there are but five eligible men in the jurisdiction who are not now mem- bers. Petitions from three of the five are promised for the January meeting. A twenty-four room annex to the Arlington Hotel, at Coldwater, will be ready Jan. 1. The Arlington is now European plan. Noonday luncheons are 50 cents and home town folks are taking, kindly to the new arrangement. It is the same bill of fare that was 75 cents up to last week. Here it is: Celery Soup Dill Pickles Queen Olives Choice of Roast Prime Native Beef au Jus Roast Leg of Pork with Apple Sauce Creamed Chicken with Tea Biscuits Mashed or Steamed Potatoes Creamed Carrots Celery Salad White Bread Brown Bread Apple Pie, Peery Pie, Pumpkin Pie Tea Coffee Milk William W. Welsh, of New York City, a brother of Rep. George W. Welsh, has been named manager of the foreign department of Corrigan, Hilliker & Corrigan, Grand Rapids investment bankers. Mr. Welsh, who is a Grand Rapids product, is a grad- uate of the University of Michigan. He was connected with the National City Bank of New York for several years, first as an employe of the main institution and later on the staff of the Petrograd branch. He was in Russia in 1916, during the Kerensky revolution, and remained there until after the Bolsheviki came into power. On his return to this country, Mr. Welsh was placed in charge of the Northern European interests of the bank. He arrived here Thursday and will take up his new duties at the be- ginning of the new year. His wife and child will come as soon as a resi- dence can be secured. —_+2.>—__ Takes Issue With Old Timer on School Question. Grand Rapids, Dec. 26—I.read with interest “2nd Old Timer’s” remarks regarding the consolidated school question. I note particularly that his objections to the system were based on two points: Filthy -busses and taxes. The first point I shall discuss. The tax questions are as old as Ceasar and Nero would be had’ they lived until to-day. First place, why condemn the whole system on the question of filth of a few? This condition can be altered with the aid of the county; in fact, the whole State is back of you on the sanitary question. Clean up the busses. See that the children are clean or: find out the reason why. Why should they be allowed to sit alongside cf vour child or mine in a filthy:con- dition in the school any more then in the bus? In-the school attention is given to these matters—in most places, at least. I saw in the Grand Rapids Press a couple nights ago that the city of Ludington was going to place bath- tubs to take care of those who came to school who needed bathing. That is what should be done. Where it can- not be done, the child ought to be sent home. If this does not help mat- ters, get the authorities to take up the matter further. The child waiting for the bus at the corner, etc., in the cold. All right, in the first place, the bus should be operated on schedule time. The par- ents should know this, as they would if they are going to take a train. They must be there in time or they miss the train. If they miss the train, do they condemn the whole system? If the child get there ahead of time, why, there isn’t one farmhouse in a thou- sand where this child is not as wel- come as the flowers in May. Hence they need not wait in the cold at all. Then, again, I take for granted that possibly “2nd, Old Timer” is a road- man or ex-road man. Well, how many times have you driven through the country and seen the ‘little shavers trotting along to district school a dis- tance of maybe a mile or two, note how chilled through the child is. I know that they are so, for I have seen them many times. The above points are the principal ones that the farmers raise; in fact, is the real propaganda always raised against the unit or consolidated school? These points, coupled with the taxes. Of course, it may raise their taxes a little the first few years, after which taxes will be about the same. : Now for the real part, you say you lived there for several years and you know. Well, sir, I shall not dispute your knowledge. However, I feel likewise, for I was raised in the city, received my education there, then spent over ten years in the country, during which time I raised a family there. They went to the district school and now to the city school, therefore from a personal interest in my own family I feel that I see a whole lot of difference, not so much from the point of the teachers, but from the point that these same teach- ers in the country school do not get the opportunity to do all the good that is possible, owing to the fact that they have eight grades to look after in a day’s work, while the city teacher has just the one grade to look after for the whole day. See how much more attention each subject receives, therefore, there is one point that is worth a great deal alone, so the pupil in the unit school( or consolidated school, both similar) has the same advantage as the city child. And many are the families that move to the city just to give their children better edu- cational conditions. I feel, after spending twenty-five years in the city, then ten in the coun- try, and now two in the city again, that the consolidated school can be made so as to equal the city schools. Then, again,.in the country you will find many times only 15 to 20 pupils in a room and a teacher trying to give them eight grades, and some try- ing to handle ten grades. How they do it is beyond me, except it is like my little girl told me the other -day. “Why, do you know, Daddy, that some days I would never have a recitation.” So I say with all sincerity, give the boy and girl a real school to make the coming citizen’s condition better, to make it so interesting for that child that he will not want to go away from the country, nor will the parents have to move away, many times sacrificing their business. (farming or commer# cial) interests in order to better the educational conditions of their chil- dren. Make these schools so efficient that they can be regular community - centers, where all the gatherings for miles around can be held, so that the . whole family will be able to have the advantages they have elsewhere. Do this and you will go a long ways to- ward keeping the farms occupied, keeping the children from wanting to go to the city and keeping contented homes. Of course, this is only my view of the matter, but I could not help from replying to “2nd Old Timer’s remarks on the school question. Young Timer. ——_2~--e——___ For Swimmers to Remember. With the coming of the swimming season once more swimmers should fix firmly in their minds the fact that certain precautions must be observed to avoid accidents. Those who go into the water soon after a hearty meal court danger. Those venturing too far from shore in rough weather or before they have had sufficient practice risk their lives. Those who get themselves into difficul- ties in the water through imprudence endanger not only their own lives but the lives of those who go to their rescue. Deep water is not necessary to the enjoyment of swimming. A veteran salt water fisherman greeted a swimmer who had braved a head wind in order to reach the dory anchored on the banks half a mile from shore with a remark that the water close in shore was just as salty as the middle of the ocean. The muscular effort used in swim- ming is entirely different from the muscular effort required in other sports. Every part of the. muscular system is brought into play in this health promoting pastime, which confers such far reaching benefits that everybody who can engage in it should do so. Those having access to salt water enjoy a boon which is denied to: resi- dents of the fresh water states. The latter must be content with ponds and lakes and rivers; but health and en- joyment can be had in any of these, down to the smallest of the old swim- min’ holes in which the neighborhood boys laugh away the happiest hours of their lives. a If you cannot speak the name of the person with whom you are doing business, you can at least avoid say- ing “Lady” or “Mister.” line for the South.” Furthermore, they yield 6.25%. Grand Rapids Sav. Bldg. Grand Rapids, Mich. An Attractive Railroad Bond The Carolina, Clinchfield & Ohio Railway is a thoroughly modern, well-constructed road. It taps the Clinchfield coal fields of Kentucky and acts as a gateway to the Southeast points. W. Z. Ripley, professor of economics at Harvard University and an authority on rail- way road problems, states that the road “‘is at once a bridge and an almost indispensable fuel ‘the line, because of its strategic location, is essential to the successful operation of a number of adjoining systems.” The First and Consolidated Mortgage 6's of this road, due in 1952, will be used to re- fund a government loan. Descriptive circular on request. Howe, Snow & Bertles (INCORPORATED) INVESTMENT SECURITIES 120 Broadway New York City At a price of 964% 310 Ford Bldg. Detroit, Mich. Seen ee ee oe ae ee te kn en Aa ot in te Negima MICHIGAN TRADESMAN December 27, 1922 ~ = — a = = = : = = = = = “© DRUGGISTS SUND Mich. State Pharmaceutical Ass’n. TPresident—George H. Grommet, De- troit. secretary—L.*° V. Middleton, Grand Rapids. Treasurer—E. E. Faulkner, ‘Middleville. Executive Committee—J. A. Skinner D. D. Alton and A. J. Miller. Next Examination Session—Cass Tech- nical School, Detroit, Jan. 16, 17 and 18. Michigan Board of Pharmacy. Members—James E. Way, Jackson, Chas. S. Koon, Muskegon; H. H. Hoff- man, Sundusky; Oscar W. Gorenfio, De- troit; Jacob C. Dykema, Grand Rapids; J. A. Skinner, Cedar Springs. President—James E. Way, Jackson. Sec'y and Treas.—Chares S. Koon, Muskegon._ Director of Drugs and Drug Stores— . H. Hoffman, Sandusky. Seventy Per Cent. Secure Licenses. Muskegon, Dec. 26—At the examina- tion held by the Michigan Board of Pharmacy at Grand Rapids Nov. 21 to 25 there were 178 candidates. The following were successful: _ Registered Pharmacist. Leo S. Ausburger, Genoa, Il. Eva Aiello, Detroit. Harrison H. Brooke, Ithaca. Janina Broniszewski, Detroit. Fay C. Carney, Dundee. M. J. Dochstader, Petoskey. Clare H. Fenn, Chelsea. Chas. M. Forbes, Saginaw. William Fraser, Detroit. Chester E. Geraldson, Edmore. Lawrence Gezon, Grand Rapids. Orville C. Gile, Saginaw. Vail C. Hege, Elkhart, Ind. James G. Howe, Alma. : Victor E. Lawler, Grand Rapids. James E. Nelson, Detroit. Wilber M. Parks, Grand Rapids. Clifton Purdy, Columbiaville. Mark Raleigh, Saginaw. Arthur M. Roell, Greenville. Leo A. Rorabacher, Traverese City. John A. Simpson, Battle Creek, Maxwell J. Smith, Albion. Hugo L. Spring, Saginaw. Elmer E. Stier, Richmond. Elmer A. Stoddard, Albion. Harold F. Tucker, St. Louis. Harry Keith Walters, Flint. Marguerite Wise, Detroit. Samuel Weinberg, Detnoit. Edwin G. Jackson, Grand Rapids. Registered Assistant Pharmacist. Ciifford J. Alexander, Sandusky. Cecil J. Archer, Hesperia. Walter A. Beck, Sebewaing. Raymond W. Benz, Ann Arbor. John G. Berry, Jr., Gaylord. W. Russell Bowen, Detroit. Eleanor A. Braun, Detroit. David Burdick, Detroit. Sigismund Buszek, Detroit. A. L. Sastiglione, Detroit. L. Stanley Cady, Mt. Clemens. Helen E. Clark, Big Rapids. Arthur W. Cross, Caro. Charles Cusmano, Detroit. James J. Doyle, Detroit. Charles E. Fairman, Big Rapids. Milton E. Fisher, Dearborn. Harold E. Forsberg, No. Bradley. Israel Gedrich, Detroit. Paul Goldstein, Detroit. Howard B. Green. Saginaw. Irving Grossman, Detroit. Naomi Guichard, Trenton. Myron C. Gunsell, Caro. Oren W. Halteman, St. Louis. Russell E. Hanlon, Wayland. John J. Hugan, Holly. Orville O. Heeke, Port Huron. Marshall A. Hess, Detroit. About Marjorie F. Hill, Detroit. David Hi lenberg, Detroit. Christina Hindorf, Royal Oak. Russell W. Hochstetter, Highland Park. James Ward Hotchkin, Lansing. Robert I. Hunter, Benton Harbor. James Hynds, Flint. Joseph W. Iseman, Detroit. Eldon Ellwood Jackson, Bay City. George S. Jackson, Detroit. Joseph Jamarino, Jr. Detroit. William V. Johnson, Newberry. Sidney Klein, Alanson. Paul M. Klosky, Detroit. Joseph Konieczny, Metz. David J. Kravchell, Detroit. George Kuzma, Detroit. W. Hudson Lamoreaux, Comstock Park. Alfred H. Lorch, Detroit. Lawrence H. MacDougall, Detroit: William McK. Martin, Detroit. John A: Martin, St. Johns. Julius Masserman, Detroit. Allan G. Miller, Detroit. Gerald G. Mills, Hastings. William C. Moore, Big Rapids. Walter A. Munger, Jr., Detroit. Arthur H. Noeske, Standish. Mabel E. Nelson, Onekama. Ormond C. A. Oamka, Detroit. Donald C. Owens, Traverse City. Morris C. Parmelee, Allegan. Harold H. Patterson, Detroit. Charles W. Patterson, Detroit. . Ralph Hays Pitts, Rockford. Victor Pratt, Detroit. Henry Clair Prior, Detroit. Donald G. Putnam, Detroit. Morton Reskin, Detroit. Emil Carl Reichow, Detroit. Elv Remes, Grand Rapids. Delavan W. Sipes, Jackson. Frederick W. Smith, Traverse City. Cecil Ernest Sortor, Detroit. Joseph Stokfisz, Detroit. Stanley Stokfisz, Detroit. Virgil E. Stover, Grand Rapids. St. Clair A. Switzer, Farmington. Davis Tachman, Detroit. C. A. Tarnutzer, Wayland. Robert D. Thomas, Cedar Springs. John G. Thornton, Charlotte. Elmer H. Trudell, Detroit. Carl J. Vinette, Detroit. Alven M. Weil, Saginaw. Samuel B. Weinberg, Saginaw. Joe Wepman, Grand Rapids. Roscoe H. Wise, Owosso. Leon Woodford, Detroit. Louis Zack, Detroit. The next examination of the Board of Pharmacy will be held at Cass Technical School, Detroit, Jan. 16, 17, and 18, 1923, at which time the follow- nig changes will be inaugurated: Sep- arate sets of questions will be used for the two classes, Registered Pharma- cists and Assistant. This change wi 1 automatically do away with the plan followed for many years known as “writing for grades.” Candidates writing for full registration and fail- ing to receive passing marks may be permitted to register as Assistants, as formerly, provided their grades will warrant such registration. No change will be made in the subjects compris- ing the examination for Assistant. In the Registered Pharmacist’s examina- tion the subject of Identification of Specimens will be discontinued and Pharmaceutical Problems substituted therefor. Effective Sept. 1, 1923, credit for time spent in a recognized college of pharmacy will be allowed, as follows: Not to exceed one college year will be accepted in lieu of one calendar year of actual drug store experience from an applicant for Assistant’s registration, while an applicant for Registered Pharmacist’s registration may be credited with as much as three full college year’s work in lieu of actual pharmaceutical experience. This means that no candidate can write the ex- amination without having had at least one year of drug store experience. The law requiring twelfth grade pub- lic school work as a preliminary quali- fication becomes effective Jan. 1, 1924, and applies to applications for the grade of Registered Pharmacist, only; tenth grade certification will continue to be the requirement for Assistants. Charles S. Koon, Sec’y. —_2s oa Code of Ethics Adopted By A. P. A. Pharmacist and Physician. Pharmacy has for its primary object the service which-it can render to the public in safeguarding the handling; sale, compounding and dispensing of medicinal substances. The practice of pharmacy demands knowledge, skill and integrity on the part of those engaged in it. Pharma- cists are required to pass certain edu- cational tests in order to qualify under the laws of our States. The States thus restrict the practice of pharmacy to those persons who by reason of sfecial training and qualifications are able to qualify under regulatory re- quirements and grant to them privi- leges necessarily denied to others. In return the States expect the phar- macist to recognize his responsibility to the community and to fulfill his pro- fessional obligations honorably and with due regard for the physical and moral well-being of society. The pharmacist should uphold the approved legal standards of the United States Pharmacopoeia and the Nation- al Formulary for articles which are official in either of these works, and should, as far as possible, encourage the use of these official drugs and preparations and discourage the use of objectionable nostrums. He should sell and dispense only drugs of the best quality for medicinal use and for fill- ing prescriptions. He should neither buy, sell nor use substandard drugs for uses which are in any way connected with medicinal purposes. The pharmacist should be properly remunerated by the public for his knowledge and skill when used in its behalf in compounding prescriptions, and his fee for such professional work should take into account the time con- sumed and the great. responsibility involved as well as the cost of the in- gredients. The pharmacist should not sell or dispense powerful drugs and poisons to persons not properly qualified to ad- minister or use them, and should use every proper rrecaution to safeguard the public from poisons and from all habit-forming medicines. The pharmacist, being legally en- trusted with the dispensing and sale of narcotic drugs and alcoholic liquors, should merit this responsibility by up- holding and conforming to the laws and regulations governing the distri- bution of these substances. The pharmacist should seek to en- list and merit the confidence of his patrons and when this confidence is won it should be jealousy guarded and never abused by extortion or mis- representation or in any other manner. The sharmacist should consider the knowledge which he gains of the ail- ments of his patrons and their con- fidences regarding these matters, as entrusted to his honor, and he should never divulge such facts unless com- pelled to do so by law. The pharmacist should hold the health and safety of his patrons to be of first consideration; he should make no attempt to prescribe or treat dis- eases or strive to sell drugs or reme- dies of any kind simply for the sake of profit. He should keep his pharmacy, neat and sanitary in all its departments and should be well supplied with accurate measuring and weighing devices and other suitable apparatus for the proper performance of his professional duties. It is considered inimical to public welfare for the pharmacist to have any clandestine arrangement with any phy- sician in which fees are divided or in which secret rrescriptions are con- - cerned. The pharmacist should primarily be a good citizen, and should uphold and defend the laws of the State and Na- tion. He should inform himself con- cerning the laws, particularly those relating to food and drug adulteration and those pertaining to health and sanitation and should always be ready to co-operate with the proper authori- ties having charge of the enforcement of the laws. The pharmacist should be willing to join any constructive effort to pro- mote the public welfare and he should regulate his public and private conduct and deeds so as to entitle him to the respect and confidence of the com- munity in which he practices. The pharmacist even when urgently requested so to do should always re- fuse to prescribe or attempt diagnoses. He should, under such circumstances, refer applicants for medical aid to a reputable legally qualified physician. In cases of extreme emergency as in accident or sudden illness on the street in which persons are brought to him pending the arrival of a physician such prompt action should be taken to pre- vent suffering as is dictated by hu- manitarian impulses and guided by scientific knowledge and common sense. The pharmacist should not, under any circumstances, substitute one ar- ticle for another, or one make of an article for another in a prescription, without the consent of the physician who wrote it. No change should be made in a physician’s ‘prescription ex- cept such as is essentially warranted by correct pharmaceutical procedure, nor any that will interfere with the ob- vious intent of the prescriber, as re- gards therapeutic action. He should follow the physician’s di- rections explicitly in the matter of re- filling prescriptions, copying the for- mula upon the label or giving a copy of the prescription to the patient. He should not add any extra directions or cautions or poison labels without due regard for the wishes of the fre- scriber, providing the safety of the pa- tient is not jeogardized. Whenever there is doubt as to the interpretation of the physician’s pre- fe ee ee a aoe np December 27, 1922 MICHIGAN TRADESMAN - scription or directions, he should in- variably confer with the physician in o:der to avoid a possiblé mistake or an unpleasant situation. He should never discuss the thera- peutic effect of a physician’s prescrip- tion with a patron nor disclose details of composition which the physician has withheld, suggesting to the patient that such details can be properly dis- cussed .with the prescriber only. Where an obvious error or omission in a prescription is detected by the pharmacist, he should protect the in- terests of his patron and also the refu- tation of the physician by conferring confidentially upon the subject, using the utmost caution handling such an important matter. The pharmacist should strive to per- fect and enlarge his professional knowledge. He should contribute his share toward the scientific progress of his profession and encourage and par- ticipate in research, investigation and study. He should associate himself with tharmaceutical organizations whose aims are compatible with this code of ethics and to whose membership he may be eligible. He should contribute his share of time, energy and expense to carry on the work of these organ- izations and promote their welfare. He should keep himself informed upon professional matters by reading cur- rent pharmaceutical and medical litera- ture. He should perform no act, nor should he be a party to any transac- tion, which will bring discredit to him- self or to his profession or in any way bring criticism upon it, nor should he unwarrantedly criticise a fellow phar- macist or do anything to diminish the trust reposed in the practitioners of pharmacy. The pharmacist should expose any corrupt or dishonest conduct of any and delicacy in| member of his profession which comes to his certain knowledge, through those accredited processes provided by the civil laws or the rules and regula- tions of pharmaceutical organizations, and he should aid in driving the un- worthy out of the calling. He should not accert agencies for objectionable nostrums nor allow his name to be used in connection with advertisements or correspondence for furthering their sale. He should courteously aid a fellow- pharmacist who may request advice or professional information or who, in an emergency, needs supplies. He should not aid any person to evade legal requirements regarding character, time or practical experience by carelessly or improperly endorsing or approving statements relating thereto. He should not imitate the labels of his competitors nor take any other unfair advantage of merited profes- sional or commercial success. When a bottle or package of a medicine is brought to him to be refilled, he should remove all other labels and place his own thereon unless the patron re- quests otherwise. He should not fil orders which come to him by mistake, being orig- inally intended for a competitor. He should deal fairly with manu- facturers and wholesale druggists from whom he rurchases his supplies; all goods received in error or excess and all undercharges should be as prompt- ly reported as are shortages and over- charges. He should earnestly strive to follow all proper trade regulations and rules, promptly meet all obligations and closely adhere to all contracts and agreements. —_o2.-—<— Boisterous actions in a store are as much out of place as a bottle of boot- leg whisky in a church pew. The Season's Greetings 1922---1 923 It is our privilege at this time to extend to our customers and friends all over the State of Michigan our sincerest wishes for a Very Merry Christmas and a New Year of ever increasing Prosperity Hazeltine & Perkins Drug Co. GRAND RAPIDS, Lew e oge, °. °, Sv SS o io MICHIGAN WHOLESALE DRUG PRICE CURRENT Prices quoted are nominal, based on market the day of issue. Acids — Boric (Powd.) .. 17%@ 25 Borix (Xtal) -...17%@ 25 Carbolic -...... 61@ 66 Citric: 62@ 70 Muriatic —_______ 3%4@ 8 Wirie 2 9@ 15 Oxahe 2 20%@ 30 Sulphuric -___... 3%@ _ 8 ‘Partarie. 40@ 50 Ammonia Water, 26 deg. _. 10@ 18 Water, 18 deg. _. 84@ 13 Water, 14 deg. _. 6%@ 12 Carbonate _______ 20@ 25 Chloride (Gran.) 10@ 20 Balsams Copaiba _._______ 60@1 00 Fir (Canada) __ 2 50@2 75 Fir (Oregon) ___ 60@ 80 Reng, 3 00@3 25 POM. 1 25@1 60 Barks Cassia (ordinary) 25@ 30 Cassia (Saigon). 50@ 60 Sassafras (pw. 45c) @ 40 or Cut (powd.) ee re ores 15@ 20 Berries Cubeb. 2-3! 4 75@1 85 Bish foe 25@ 30 Suniper 92 7@ 15 Pricky Ash _______ @ 30 Extracts Licorice _________ 60@ 65 Licorice powd. __ 70@ 80 Flowers APMCa. 25@ - 30 Chamomile (Ger.) 40@ 50 Chamomile Rom 75@1 25 Gums Acacia, ist ______ 50 55 Acacia, 2nd ______ 4 50 Acacia, Sorts __. 25@ 30 Acacia, powdered Aloes (Barb Pow) 25@ 35 Aloes (Cape Pow) 25@ 35 Aloes (Soc. Pow.) 70@ 75 6 Asafoetida _____ 5@ 75 POW. foe 1 00@1 25 Camphor ______ 1 15@1 20 Guage) 2 @1 lv Guaiac, pow’d __ @1 25 ISiNO 3 @ 7% eine, powdered_ @ 8 RN oa Wivrrh ¢ Pi Myrrh, powdered_ @ 95 Opium’, powd. Opium, gran. Shellac —.._____ 1 00@1 15 Shellac Bleached i s@1 20 Tragacanth, pw. 25@2 50 Tragacanth ____ 3 50@3 00 Turpentine —_____ 25@ 30 Insecticides Arsenic ~______. 18%@ 30 Blue Vitriol, bbl. @ 7% Blue Vitriel, less 8%@ 15 Bordeaux Mix Dry 14@ 29 Hellebore, White powdered -__... 20@ 30 Insect Powder .. 50@ 80 Lead Arsenate Po. 29@ 31 Lime and Sulphur Dry 0944 @23% Paris Green -... 30@ 43 Leaves Buchy ooo 1 75@1 90 Buchu, powdered @2 00 Sage, Bulk _.___ 25@ 30 Sage, %4 loose _._ @ 40 Sage, powdered__ @ 35 Senna, Alex. -._.. 75@ 80 Senna, Tinn. --.. 30@ 36 Senna, Tinn. pow. 25@ 35 iva, Uret 2002 20@ 25 Olis Almonds, Bitter, true 2.2 7 50@7 7 Almonds, Bitter, artificial —..__ 2 50@2 75 Almonds, Sweet, Wie? 80@1 20 Almonds, Sweet, imitation -._.. Amber, crude _. 2 00@2 Amber, rectified 2 25@2 PISS oo 1 25@1 50 Bergamont ----. 5 00@5 25 Cajeput --_----. 1 50@1 75 Cassia). 2 90@3 25 Caster 2 1 40@1 70 Cedar Leaf -_.._ 1 50@1 75 Cintronella -.... 1 00@1 20 Cleves 3 00@3 25 Cocoanut —---.. 300 35 os aa kta 1 30@1 40 Croton... 2 25@2 50 Cotton Seed _._. 1 25@1 35 Cubebs -.. - 8 50@8 75 Higeron —_-. 4 00@4 25 Eucalyptus 90@1 20 Hemlock, pure__ 2 00@2 25 Juniper Berries_ 2 00@2 25 Juniper Wood... 1 50@1 75 Lard, extra -.. 1 25@1 45 Lard, No. 1 -__. 1 10@1 20 Lavendar Flow 5 25@5 50 Lavendar Gar’n 1 75@2 00 Lemon -.~-...._ 1 50@1 75 Linseed Boiled bbl. g a7 Linseed bid less 1 04@1 12 Linseed, raw, bbl. @ 95 Linseed, ra. less 1 02@1 10 Mustard, artifil. oz. @ 50 Neatsfoot ----.. 1 15@1 30 Olive, pure -... 3 75@4 50 Olive, Malaga, yellow —--..... 2 75@3 00 olive, “Malaga, green —.-._____ 2 75@3 00 Orange, Sweet. 4 50@4 75 Origanum, pure @2 50 Origanum, com’! 1 00@1 20 Pennyroyal -... 2 50@2 75 Peppermint _... 4 paar 50 Rose, pure ~._. 12 00@16 00 Rosemary Flows 1 oH 50 Sandalwood, ; Poe 10 00@10 25 Sassafras, true 1 50@1 80 Sassafras, arti’l : 00@1 25 Spearmint —_--_- 4 50@4 75 UGE 5 1 80@2 05 "BARBY roe os 14 00@14 25 ‘Ear, USP) oes 50@ 65 Turpentine, bbl... @1 47 Turpentine, less 1 54@1 62 Wintergreen, foal oho 6 75@7 00 Wintergreen, sweet bireh 2222 3 75@4 00 Wintergreen, art Z 00@1 Wormseed __.__ 6 00@6 Wormwood -___ 13 50@13 Potassium Bicarbonate —____ 35@ Bichromate ______ 15@ Bromide __-..-__. 45@ Carbonate _______ 30@ Chlorate, gran’r 23@ Chlorate, powd. Or Stal oes 16@ Cyanide (2 = 35@ Todide 20.0 4 43@4 Permanganate _. 25@ Prussate, yellow 45@ Prussiate, red _. 65@ Sulphate: ..-. 35@ Roots Alkanet __--_____ @ Blood, powdered. 30@ Calamus oo 35@ Elecampane, pwd 25@ Gentian, powd... 20@ Ginger, African, powdered -... 55@ Ginger, Jamaica 60@ Ginger, Jamaica, powdered _... 42@ Goldenseal, pow. 5 50@6 Ipecac, powd. —. @3 Licorice ~---__. 40@ Licorice, powd. 20@ Orris, Poke, powdered 30 powdered 208 Rhubarb, powd. 1 00@1 Rosinwood, powd. 30@ 35 say oor ga Hond. ground —_____ 25@1 40 Sabeauarilia Mexican, ground 2. 65 MOUE IS oa 35@ 40 Squills, powdered 60@ 70 Tumeric, powd. 15@ 20 Valeran, powd. 40@ 50 Seeds Anise. 230 33@ 35 Anise, powdered 38@ 40 Bird. tq. 13@ 15 Canary 9@ 15 Caraway, Po. .50 36@ 40 Cardamon -_-._ 1 60@1 75 Celery, powd. .45 .35@ 40 Coriander pow. .35 25 30 Dill 20 0 35 13 Flax, ground _. 08% 13 — pow. ve ze re sone 25 Mustard, yellow... 15@ 25 Mustard, black _. 15@ 20 Peppy 20 30@ 40 Quince ----_-_. 2 25@2 50 RGM 15@ 20 Sabadilia ee 20@ 30 Sunflower —--_.. 11 15 Worm, American 30 40 Worm Levant -... 4 60 Tinctures Aconite _____ HS @1 80 Aloes. ____ ed @1 45 Arnica ___ = @1 10 Asafoetida ‘ @2 40 Belladonna Z 1 35 Benzoin —___ 2S 210 Benzoin Comp’d @2 65 Buehw 22 @2 55 Cantharadies ___ @2 85 Capsicum _____._ @2 20 Catechu ___._____ 1 75 Cinchona —__.____ 2 10 Colchicum ______ @1 80 Cubebs: 3 00 Digitalis 22: 1 89 Gentian 2 1 365 Ginger, D. S. __ @1 80 Guanes @2 20 Guaiac, Ammon. 2 00 lodine 2 95 Iodine, Colorless 1 50 Tron, clo, 2.5. 1 35 Kine: goo 1 40 Myrrh: 2 @2 50 Nux Vomica ____ 1 55 Q@ptum = g3 50 Opium, Camp. @ 85 Opium, Beadors a @3 50 Rhubarb es ee @1 70 Paints. Lead, red dry 13144,@13% Lead, white dry 131%,@13% Lead, white oil 131%,@13% Ochre, yellow bbl. @ 2 Ochre, yellow less 24%@ _ 6 tty 5@ 8 Red Venet’n Am. 34@ 7 Red Venet’n Eng. s 8 Whiting, bbl. 4% Whiting: 22 L. H. P. Prep... Rogers Prep. "Bx “f 10 - 2 60@2 75 -- 2 60@2 75 Miscellaneous eeavane pease 52@ 58 Tigh Se 08@ 12 Alum. powd. and ground —_... 0o9@ 15 Bismuth, Subni- trate oo 3 55@3 75 Borax xtal or powdered ____ o7@ 13 Cantharades, po 1 75@6 00 Calomel ~ _____ 1 Bh Hy Capsicum -_____ Carmine ~_..____ 6 0096 60 Cassia Buds -... 25 36 Cloves 8 500 55 Chalk Prepared. 14@ 1¢ Chloroform _____ 57@ 6 Chloral Hydrate 1 ee 8 Cocaine ______ 11 60@12 25 Cocoa Butter -._ 5 Corks, list, less 40@50% Copperas ~_-_____ Copperas, Powd. 4@ 10 Corrosive Sublm 1 48@1 63 Cream Tartar ____ s8@ 45 Cuttle bone _... 55@ pL Dextrine —_______ 4 ¥%@ Dover’s Powder 3 50@4 00 Emery, All Nos. 10@ 15 Emery, Powdered 8@ 10 Epsom Ealts, bbls. @ 3% Epsom Salts, less 44%@ 09 ‘Ergot, powdered _. @1 50 Flake, White _... 15@ 20 Formaldehyde, oe io 25 Gelatine —_____ 30@1 50 Glassware, less 5B% Glassware, full case 60%. Glauber Salts, bbl. @03% Glauber Salts less pe 10 Glue, Brown -_.- 0 Glue, Brown Grd 12% 20 Glue, hite _... 25 35 Glue, White Grd. 25 35 Glycerine sew Sia 24@ 32 Hops 2.2.8 65@ 75 Foie (oo : cane 75 Iodoform —_____ 60@7 85 Lead Acetate __ 7 39 25 Lycopodium _._ 1 00@1 15 RCC ee es oe 80 Mace, powdered 95@1 00 Menthol __.___ 12 00@12 25 Morphine ___.__ 8 70@9 60 Nux Vomica —_.. 30 Nux Vomica, pow. Pepper black pow. 32 35 Pepper, White __ 40 45 Pitch, Burgundry oe 15 Quassia eS 12 15 Quinine __._._____ 72@1 33 Rochelle Salts .. 30 40 Saccharine - -._. 30 Salt Peter _______ 11@ 22 Seidlitz Mixture 30 40 Soap, green _... 1 30 5 Soap mott cast. 22% 25 Soap, white castile CASE. oo 11 50 Soap, white castile less, per bar --.. @1 25 Soda Ash ___.-_. 04@ 10 Soda Bicarbonate He hag Soda, Sal _______ 03 08 Spirits Camphor @1 35 Sulphur, roll ____ 3% 10 Sulphur, Subl. -._ 04 10 Tamarinds -._._. 20 25 Tartar Emetic .. 70 75 Turpentine, Ven. 50@2 25 Vanilla Ex. pure 1 ia 25 Witch Hazel .. 1 47@2 00 -- 6@ 16 Zinc Sulphate MICHIGAN TRADESMAN December 27, 1922 GROCERY PRICE CURRENT These quotations are carefully corrected weekly, within six hours of mail- ing and are intended to be correct at time of going to press. Prices, however, are liable to change at any time, and country merchants will have their orders filled at market prices at date of purchase. ADVANCED DECLINED Hogs Canned Peaches Canned Saurkraut Compound Lard Pickles Barley Currants Beef Wheat Cows Veal Dry Sait Meats Lamb Smoked Meats Mutton AMMONIA Stove Lunch Tongue, No. 1 6§ 50 Arctic Brand Nek Se 110 Lunch Tongue, No. % 3 55 16 fo -» 3 doz. in carton, Ne. 2 2 135 Deviled Ham, % ----- 3 00 P0065 5025 1 75 Shoe ; Vienna Sausage, sm. 1 90 I K “ 3 doz., 12 oz. 375 No. 1 ---------------- 90 Vienna Sausage, Lge. 2 90 Parsons, 3 doz. small 5 00 No. 2 ---------------- 125 Sliced Beef, small —- 2 05 Parsons, 2 doz. med. 420 No. 3 ---------------- 200 Boneless Pigs Feet, pt. 3 15 Parsons, 1 doz., lIge. 3 35 Boneless Pigs Feet, at. 5 50 Silver Cloud, 3 dz. sm. 4 80 BUTTER COLOR Sandwich Spread, % 2 00 Silver Ci’d, 2 dz., med. 4 00 Dandelion, 25¢e size -- 2 8 Baked Beans Silver Cloud, 2 dz. lge. 670 Nedrow, oz., doz. 2 30 Beechnut, 16 oz. —---- 1 30 One case free with five. CANDLES Campbells 22 15 AXLE GREASE Electric Light, 40 Ibs. 12.1 Climatic Gem, 18 oz. 95 ee Plumber, 40 Ibs. “12:3 Fremont, No. 2 .----. 15 4 Paraffine, 6s —- - 14% Snider, No, 1 -------- 90 Paraffine, 12s — 1444 Snider, NO, 20 1 30 Wicking 52 0 Van Camp, Small -.-. 1 10 Tudor, 6s, per box —. 30 Van Camp, Med. -__- 1 66 48, 1 Ib. — 4 25 3: 3 bb. 2. 5 50 10 1b. pails, per doz. 8 20 “4 = pails, per doz. 11 20 . palis,-per doz. 17 70 i oe. 1% ‘Calumet, 4 02z., Calumet, 8 oz., doz. 1 95 Calumet, oz. ,doz. 8 35 Calumet, 5 Ib., doz. 12 75 Calumet, 10 Ib., doz. 19 00 K. C., a doz. -... 92% K. C., 15c doz. ---- 1 37% K. C., do doz. .... 1 80 K. C., 26e doz. ---. 2 30 K. C., 50c doz. ---_ 4 40 C.. doz. --. 6 85 Queen Flake, oz. -. 1 25 Queen Flake, 16 oz. -- 2 25 Queen Flake, 50 lb. keg 13 Queen Flake, 25 lb. keg 14 Royal, 10c, doz. ------ 95 yal, 6 oz., doz. -- 2 70 Royal, 12 oz., doz... 6 20 Royal, 5 lb. —------- 31 20 Rumford, 10c, doz. -- 96 Rumford, 8 oz., doz. 1 85 Rumford, 12 oz., doz. 2 40 Rumford, 5 lb., doz. 12 50 Ryzon, 4 oz., doz. -- 1 35 Ryzon, 8 oz., doz. -- 2 26 Ryzon, 16 oz., doz. —- 4 05 Ryzon, 5 lb. 18 00 Rocket, 16 02., 1 25 BLUING Jennings Condensed Pearl P-B “Seal Cap” 3 doz. ‘case (15c) ---- 3 75 Silver Cloud, 3 dz. sm. 3 80 Silver Cloud, 2 dz. with perforated crowns. One case free with five. BREAKFAST FOODS Cracked Wheat, 24-2 4 85 Cream of Wheat ---. 6 9 doz. 6 Pillsbury’s Best Cer’l 2 20 Quaker Puffed Rice. 5 45 Quaker Puffed Wheat : 30 Quaker Brfst Biscuit Ralston Purina ------ 4 Ralston Branzos 2 Ralston Food, large -- 3 Saxon Wheat Food —- 3 Shred. Wheat Biscuit 3 Vita Wheat, 12s --_--- 1 80 Post’s Brands. Grape-Nuts, 24s ~----- 3 80 Grape-Nuts, 100s ---. 2 75 Postum Cereal, 12s -- 2 25 Post Toasties, 36s -. 2 85 Post Toasties, 24s -- 2 85 Post’s Bran, 24s ---- 2 70 BROOMS Standard Parlor, 23 Ib. Fancy Parlor, 23 Ib. 9 50 Ex Fancy Parlor 25 Ib 10 00 Ex. Fey. Parlor 26 ib 2 00 oo o o Toy Whisk, No. h & Wane Brands Special pee meas - No. 24 Good Value -- 3 50 : No. 25 Velvet ~------ 9 No. 27 Quality ------ 10. 4 No. 22 Miss Dandy —. 10 75 B-2 Best on Barth 10.00 - ES ub Solid Back? 3 in. 2... 1 50 Solid Back, 1 in, --.. : 15 Ends No. wren nn— 1 26 CANNED FRUIT. Apples, 3 1b. Standard 1 Apples, No. 10 --4 25@4 50 Apple Sauce, No. 2.23 Apricots, a 1-1 90@2 60 Apricots, No. 2 -....- @3 25 Apricots, No. 50 2% 22 Apricots, No. 1 io 9 Ooms 50 Blackeerries, No. 10-. 9 bey Blueberries, No. 2 25 Blueberries, No. 10__ a o0 Cherries, No. ag = Cherri: SS 4 36 10 1i ols = es, No. eS nat cs Loganberries, No. No. -- 1 85 No. 1, Sliced 1 2 Peaches, No. Pineapple, 1, sli. 1 85 Pineapple, 2, sli. 2 90: : 25 Pineapple, Ef Brk slic. 2 25 Pineapple, 2%, sl. 3 7a. 25 Pineapple, No. 2, 25 Pineap., 10, cru. 7 7 50@8 00 —— No. ae ae ee Pears, No. 2% ------ 4 25 Plums, No. 2 26 Plums, No. 2% -- 3 00 Raspberries No. 2. bik. 3 25 Raspb’s, Red, No. 10 9 75 Raspb’s, B N Rhubarb, No. 10 -.-- CANNED FISH. Clam Ch’der, 10% oz. 1 36 Clam Ch., No. 3 40 Clams, Steamed, No. 1 1 75 M Finnan Haddie, 10 os. 3 30 Clam Bouillon, 7 oz.. 2 50 Chicken Haddie, No. 1 2 75 Fish -- 1 35 Shrimp, No. 1, dry 80 Sard’s, %4 Oil, x. 4 25@4 15 Sardines, 4 Oil, k’less 3 85 Sardines, % Smoked 7 00 Sardines, % Mus. 3. 85@4 75 Salmon, Warrens, 8 2 75 Salmon, Warrens 1 lb. 3 90 Salmon, Red Alaska__ 2 80 Salmond, Med. Alaska 1 66 Salmon, Pink Alaska 1 40 Sardines, oa m ea. Ft Sardines, i, Sardines, Cal.” oak 15@2 rf} Tuna, %, Albocore -. 90 Tuna, %, Nekco ---. 1 65 Tuna, %, Regent --- 2 25 CANNED MEAT. Bacon, Med. Beechnut 2 70 Bacon, Lge. Beechnut 4 50 Beef, No. 1, Corned Beef, No. 1, Beef, Beef, Beefateak & obec S 3 15 Chili. Con Ca., 1s 1 35@1 45 Deviled Ham, %s . 2 20 Deviled Ham, %s ---.3 69 Hamburg Steak & Onions, No. 1 ~----- 3 15 Potted Beef, 4° 0z. --_ 1 40 Potted Meat, Libby 50 Potted Meat, xuibby 90 Potted Meat, % Rose 80 Potted Ham, Gen. 4 2 15 Vienna Saus., No. % 1 35 Veal Loaf, Medium -. 2 30 Derby Brands in Glass. Calf Tongue, No. a . - Lamb Tongue, Lamb Tongue, sm. ‘it i ee CANNED VEGETABLES. Asparagus. No. 1, Green tips --. 3 90 No. ai, Lge. Gr. 3 75@4 50 Wax Beans, 2s 1 35@3 Wax Beans, No. 10 -_ 6 9 Green Beans,-2s 1 60@4 75 Green Beans, No. 10— 8 25 Lima Beans, No. 2 Gr. 2 Lima Beans, - cee Red Kid., No. 1 30@1 55 Beets, No. 2, oi 1 ae Beets, No. 2, cut 1 25 Beets, No. 3, cut 1 40 3 Corn, No. 2; St. 1 wet 10 Corn, No. 2, Ex.-Stan. 1 56 Corn, — 2, Fan 1 60@2 Corn, N Fy. glass 3 Corn, No. 20 No. 3. 1 15@1 35 Okra, No. 2, whole -. 1 Okra, No. 2, cut --.. 1 60 Dehydrated ‘Veg Soup Dehydrated Potatoes, Ib 45 Mushrooms, Hotels --- Mushrooms, Choice --- 48 Mushrooms, Sur faa Peas, No. 2, E.J. 1 25@1 Peas, No. 2, Sift., Sune JL 60@2 Peas, No. 2, Ex. sift Ed. 1 90@2 Peas, . — a 32 Pumpkin, No. _— Pumpkin, No. “0. ao 8:75 Pimentos, 4, each is@is Pimentos, %, each -- 27 Sw’t Potatoes, = 2% 2 15 Saurkraut, No. Succotash, No. 2 Succotash, No. o Spinach, No. Spinach, No. F ri! Spinach, No. 3 2 15 Spinach, No. 10 Tomatoes, No. Tomatoes, No. Tomatoes, No. 2 glass 2 85 Tomatoes, No. 10 ~--. 5 50 CATSUP. B-nut, Large —------- 2 70 B-nut, Small ------ 1 80 Libby,- 14 0z. —------. 2 25 Libby; 8 62; 2. 1 60 Van Camp, 8 oz. ---- 1 75 Van Camp, 16 oz. -- 3 15 Lilly Valley, 14 0z. -_ 2 35 Lilly Valley, % Pint 1 65 CHILI SAUCE. Snider, 16 oz. ~------- 25 Snider; 3 oz... —-—_..-_- 2 25 Lilly Valley, % Pint 2 25 OYSTER COCKTAIL. Sniders, 16 oz. -----. 3 50 Sniders, 8 oz. ~------- 2 35 ' CHEESE Roquefort ~----—------ 55 Kraft Small tins ---. 1 70 Kraft American ----. 2 75 Chili, smail tins ---- 1 70 Pimento, small tins.. 1 70 Roquefort, small tins 2 50 Camenbert, small tins Brick 2. Se 30 Wisconsin Flats ----- 31 Wisconsin Daisy ---- 31 Longhorn --==-~..---- 31 Michigan Full Cream 30 New York full cream 32 Sap Sago CHEWING GUM Adams Black Jack --.- 65 Adams Bloodberry ----° Adams Calif. Fruit ---. 65 Adams Sen Sen ------- 65 Beeman’s Pepsin ------ 65 Beechnut ~-------+------ 70 Doublemint ~~---------- 65 Juicy rait —.-- 65 Peppermint, Wrigleys.. 65 Spearmint, Wrigleys -- 65 Spic-Spans Mxd Flavors 65 Wrigley’s P-K ----—-—, 65 wecowwe eo eeewwoewrorsre CHOCOLATE. Baker, Caracas, %s -- 35 Baker, Caracas, 4s -- 33 Baker, Premium, ¥%s —- 35 Baker, Premium, 4s -. 32 Baker, Premium, ¥%s -- 32 Hersheys, Premium, %s 35 Hersheys, Premium, \%s 36 Runkle, Premium, ¥%s-_ 34 Runkle, Premium, %s~ 37 Vienna Sweet, 24s _.. 1 75 COCOA. Bearers “a 22 40 Baker's 448 42 Biunte, %s 43 Bunte, % lb. ---------- of Bunto,- ip. 2 Droste’s Dutch, 1 lb.__ 9 33 Droste’s Dutch, % Ib. 4 75 Droste’s Dutch, ¥ Ib. 2 00 Hersheys, %8S --------- 33 Hersheys, %8 ----.--.. 28 Wyler 36 Lowney, %S ---~--------.- 40 Lowney, 48 ----.---- -- 40 Lowney, %s ---------- 38 Lowney, 5 ib. cans -_.. 31 Van Houten, 4s ------ 7 Van Houten, %s ------ 75 COCOANUT. ¥%s, 5 lb. case Dunham = 48, 5 lb. case —.---.__ %s & Ys, 15 lb. case re Bulk, barrels Shredded 22 96 2 oz. pkgs., per case 8 00 48 4 oz. pkgs., per case 7 00 pages ES LINE. Hemp, 50 ft... -- 1 50 Twisted Cotton, 50 ft. 1 75 Braided, ft. 2 75 Sash Cora See eae 3 75 COFFEE ROASTED Bulk BRA 16% BOMtOS oo soe Maracaibo , Guatemala -----._---- en 38 Java and Mocha -.-__.. 39 Boweta 27 Peaberry : 26 McLaughlin’s XXXX McLaughlin’s XXXX pack- age coffee is sold to retail- ers only. Mail all orders direct to W. F. McLaugh- lin & Co., Chicago. Coffee Extracts WN. Y., per 100 ......- 11 Frank’s 50 pkgs. ~---_- 4 25 Hummel’s 50 1 Ib. -. 10% CONDENSED MILK HBagle, 4 doz. ----.--._ 9 00 Leader, 4 doz. ~-----_ 5 60 MILK COMPOUND Hebe, Tall, 4 doz. -. 4 50 Hebe, Baby, 8 doz. -. 4 40 Carolene, Tall, 4 doz. 4 00 Carolene, Baby ------ 4 00 EVAPORATED MILK Y= TN Ny ‘ Ww & Tall, 48 Baby, 72 Blue Grass, Biue Grass, Carnation, Tall, 4 doz. 5 25 Carnation, Baby, 8 dz. 5 15 Every Day, Tall ---. 5 25 Every Day, Baby ---- 4 00 Goshen, Tall ~------- 4 75 Goshen, Gallon- ------ 4 75 Oatman’s Dun., 4 doz. 5 25 Oatman’s Dun., 8 doz. 5 15 Pat, Tat 5 25 Pet, Baby, 8 oz. ---. 5 15 Silver Cow, Tall --. 5 25 Silver Cow, Baby -=. 5 15 Van Camp, Tall -_-- 5 25 Van Camp, Baby ---- 3 95 White House, Baby - 4 75 CIGARS Lewellyn & Co. Brands Mi Lola Capitol, 50s ----.--- 125 00 Favorite, 50s 2..--- 115 00° Victory, 50s --..:--. 95 00. Buckeye, 50s ------ 45 Panetela, 50s --.--- 7 5 00 Laer (smokers) 70 00 Red-O, 37 50 Perfecto, 50s ------ Blunts, 60s 2 95 00 75 00 weoerreers “Piedmont, 10 Worden. Grocer Co. Brands Harvester Line. Kiddies, 100s ~__-____ 37 50 Record Breakers, 50s 75 00 Delmonico, 50s ~.---_ 75 00 Epicure Panetela, 50 75 00 Perfecto, 50s 95 00 The La Azora Line. Agreement, 50s --.-_ 58 00 Washington, 50s -._. 75 00 Sanchez & Haya Line ~ Clear Havana Cigars made im Tampa, Fila. Specials, 50s ~--_____ 5 00 Diplomatics, 50s —-__ 3 00 Bishops, 50s ~_-____- 115 00 ona; O08 oo 125 00 Orig Favorita, 50 ___ 135 00 Original Queens, 50s 150 00 Worden Special, 25s 185 00 A. S. Valentine Brands. Little Valentines, 100 37 50 Victory, 50, Wood __ 75 00 DeLux Inv., 50, Wd. 95 00 Royal, 25, Wood —. 112 00 Abram Ciark, 50 wd 58 ee Alvas, 1-40, Wood -- 125 0 Webster Cigar Co. Plaza, 508s, Wood . 95 00 Pantella, 50, Wood — 95 00 Coronado, 50 Tin __ 95 00 Belmont, 60s, Wood 110 00 St. Reges, 50s, Wood 125 00 Vanderbilt, 25s, Wd: 140 00 Ignacia Haya Extra Fancy Clear Havana Made in Tampa, Fla. Delicades, 50s —____. 115 00 Manhattan Club, 50 135 00 Starlight Bros. La Rose De Paris ig Caballeros, 50s -___ . Mouse, b0s os eee ub, 258 150 ve Palmas, 258 -_~~_.. _-175 Perfectos, 25s -_-._- 195 00 Rosenthas Bros. R. B. Londres, 50s, Tissue Wrapped —. 58 00 R. B. invincible. 50s, Foil Wrapped --.. 70 00 Union Made Brands El Overture, 50s, foil 75 00 Ology, 50s 58 00 Our Nickel Brands Tiona, 100 -...-..._. 31 00 New Currency, 60s —. 35 00 New Pantella, 100 . 37 50 Henry George, 100s 37 50 Cheroots Old Virginia, 1008 .. 20 00 Stogies ome Run, 60, Tin 18 = bey Slitz, 100s --___- 26 5 CIGARETTES. One Eleven, 15 in Beechnut, rs as c oO @ Qe5 5 iss, y ie 3 =~ pail sSSsss Lucky Strike, a8 eS Sweet Caporal, 20, pl. 6 Windsor Castle Fag Chesterfield, 10 & 206: & 20, Pl. 6 Spur,. 20, Plain i | Sweet Tips, 20, P 7 8 0 Ss, iy ee & ia 8 1 1 i 1 o er BPO Soo Idle Hour, 20, Plain Oo: lai: SaSSSSsss 0 06 00 see Ovals, 20 Pi. 10 Turkish Trop., 10 ck 11 50 London Life, 10, cork 11 50 Helmar, 10, lain __ 11 50 Herbert Tarryten, 20.12 25 ° Egyptian Str., 10 ck. 12 00 Murad, 20, Plain -.._ 15 60 Murad, 10, Plain -_. 16 00 Murad, 10, cork or pl. 16 00 Murad, 20, cork or pl. 16 00 Luxury (0, cork _.— Melachrino,- No. 9, 10 cork or ve mn o. Melachrino, cork or plain € 00 Melach’o, No. 9, 10,St 16 50 Melach’o, No. 9, 20, Natural, 10 and 20_. 12 90 Marxorom. No. 16, 10, i q Pall "Mall Ra., ae Bh yewse * He 10, . hale Violet’ 10, Gold 30 00 Deities, 10 ~--.-.---- 21 00 Condex, 10 Lucucicen Ba 00 Philips Morris, 10 —_. 21 00 Brening Own, 10, Pl. 28 00 Ambassador, 10 -__. 30 Benson @ Hedges Tuberettes -.--..- 55 00 CIGARETTE PAPERS. Riz La Croix, Wh.,; dz. 48 Riz La Wheat Br., dz 48 Zig Zag, per doz. .-.. 84 TOBACCO—FINE CUT. Liggett & Myers Brands Hiawatha, 10c, doz. -- 6 Hiawatha, 16.0z., dz. 11 . Red Bell, 19c, doz. —-- Red Bell, 35c, doz. -. 2 95 Red Bell, 75¢ Pails dz. 7 40 Sterling, 10c, doz ~. $6 Sweet Burley, 10c, dz. 96 Sweet Burley, 40c foil 3 85 Swt. Burley, 95c Dru. 8 50 Sweet Cuba, 10c, dz. 96 Sweet Cuba, 40c, doz. 3 85 Sweet Cuba, 95c Pail 8 50 Sweet Orange, 10c, dz. 96 Scotten Dillon & Co. Brand Dan Patch, 10c, doz. 90 Dan Patch, 16 oz., dz. 7 50 Ojibwa, 10c, doz. -.. 96 Ojibwa, 8 oz., doz. -. 3 85 Ojibwa, 95c, doz. ---. 8 50 Ojibwa, 90c, doz. _.-. 8 00 Sweet Mist, 10c, doz. 96 Uncle Daniel, 10c, doz. 96 Tinele Daniel. 16 oz. 10 20 J. J. Bagley & Co. Brands. Mayflower, 16 oz., dz. 15 00 P. Lorrilard Brands Pioneer, 10c, doz. -. 96 Tiger, 10c, doz ~.. 96 Tiger, 50c, doz. --.. 4 80 Weyman Bruton Co. Brand Right. Cut, 10c, doz. 95 W-B Cut, 10c, doz. .. 95 PLUG TOBACCO, American Tobacco Co. Brands. Amer. Navy, 10c doz. 99 Amer. Navy, per plug 68 Jolly Tar, 24, per plug 16 Gold Rope, 10c doz. 99 Boot Jack, 15c, doz. 1 44 Piper Heidsieck, 10c__ 96 Piper Heidsieck, 20c. 1 92 Spear Head, 10c cuts 99 Spear Head, per plug 68 Square Deal, per plug 68 Standard Navy, 8 plg 6% Town Talk, per plug 66 Liggett & Meyers Brands. Clipper, per plug - 66 Chops, 10c, doz --.. 96 Drummond Nat L 15e 1 44 Honey Dip Twist, 10c 96 Granger Twist, 10c, dz 7 ae Shoe, per plug J Bright, per plug bs Th. Smooth, plug. 24 j. T. R. and R., plug King Pin, per plug ~ 33 King Pin, 10c cuts, ea. 08 Masterpiece, per plug Pienic Twist, 10c, doz. 96 Spark Plug, per case 1 92 Star, per plug: ....... Uncle bg 12 10c cut 2 56 Dillon & Co. rands. Bracer, per plug ----- Cream De Menthe, 10c Peachey, per plug .. 64 Stronghold, per plug- Yankee Girl, per plug 56 P. Lorillard Brands. Climax, 10c tins, doz. 96 Climax Smooth, plug Climax Thick, per plug 72 Red Cross, {0c cuts... 96 Red Cross, per plug. 48 R. J. Reynolds Tobacco Co. Brands. i Apple, 5 lb. Butt, Ib. 72 Caramel Twist, per lb. 34 Scotten, Gravely Superior, 10c 96 Humbug, per Ib. -. 122 Kismet, per lb. ~---.. 1 05 Liberty Bell, per Ib. 65 Maritana, 15¢ Foil, dz. 1 44 Mickey Twist, per lb. 72 John J. Bagley & Co. ands. j per plug. ‘66 SMOKING TOBACCO. American Tobacco Co. Brands. Banner, L. C., 10c, dz. 99 Banner, L. C., 40c, dz. 4:10 Blue Boar, 25c Foil 2 33 Blue Boar, 30c Vac tin 2 80 Bob White, gran., 10c 99 Bull Durham, 10c, dz. 99 Drum, Gran., 10c, dz. Five Bros., 10c, dos. 9 Giant, L. C., 10c, dz. Giant, L. Giant, L. C. P Garrick, 30c Foil, Imperial Cube Cut, 30c 2: ‘80 Lucky Strike, on Cut 153 Myrtie Navy Plug Cut 99 Myrtle Navy, lic Po. 1 44 Navy. G. & A., 10c . 99 aaaer Hair, 10c, — 99 Nigger Hair, Pails, dz 8 40 Bra Maple Dip, Nigger Head, P. Cc. + naa = Old English, C. C. 16c 1 Peerless, L. C., 10c_. Peerless, L. C. Pails 7 44 Rob Roy, L. C., 10c 99 Rob Roy, L. C., 40c 4 09 Rob Roy, L. C., Is 3 40 Peerless, L, 5c dz. 3 36 Sweet Maple Scrap _- 96 Soldier Boy, L. C., Mg 99 Soldier Boy, L.C., pe: i} 7 = Tuxedo, Gran. el Tuxedo, Gran. Cut plugs, 8 oz. tins —- = Yale Mix., 15 vac, tin 1/4 not nhac OS inhi * : mt 96 96 80 id 95 95 December 27, 1922 Liggett &M eyers Br MI ak Pipe, doz. — ands. Superba, + Cc H I G A N T R meas ee ie as range. Co. ; ADESMAN Corn Cake: i dz. 6 90 ssiamy, Boy. Scrap, dz Package a on Cake, Gran... ine = eo gar Clippings 96 Boxes, Bulk yee tage Saami 27 Meal . a. a + m. , Duke’ Cake, Gran, 50e 4 ~ She cone t0c 3 36 EVaP- serene tes ok age NUTS. 29 Glad i Ore 0c... - Eien am ig Po 3 oe Evap. Sc Epps ele a6 Golden Granulated _- 3 a Almonds _ — Top Veal. rowler, I hag 2 ee -- 22 wit eee Zop == Growler, L. C., 10c_ 96 B yal Major, 10c, di z. 3 00 Peel No.1 Red at Fancy arge __-_ oe 13 Growler, L. C., 25¢__ 2 56 Bory Major, 6 oz., oz. 96 wemon, Ameri a 4 wie 195 Filbert mixed ____ a 12 La Turka, I C., 50c_. 6 oyal Major, 14 dz. 300 Orange, Ame ean 5 i 26 ite: es 125 Pean eee Gee N a, Plug C -- 5 00 oz. dz 7 20 rican _____ Oa : uts, Virgini Casa amb. 0. U., “Gn cut c. 10e : 96 deer & Bro. Co.'s. Brand Seeded — . oe 52 ae a roasted Medium ~------~--------- 26 u WO: 2. ne ea Gieigts. oe ’ m oe : ot Grp oGe jars 9 00 or yg iat nme gd Rub- Reedes. a ae a ee See Jumbo raw 13% ap enna a ELH 24 Plow Long Cut, o5e 7. Edgeworth i Ee es 1 62 Seadione: Thompson _- 144% Carlots ern Pe ane, & er sa 15% Good Mutton an Plow eo 10c, eee 250 _ bed, 8 oz. a ess, 15 oz. pkg. 13% Oe ie 80 eo ce 32 — emusic Suuaantche. 1 Pails_ 7 % Edgeworth Ready y Rub- 1@ 2; 100 a. Prunes ca case 85 re California —- . pion Sige ee Summertime. ao doz. 96 con so tins, dz. 14 50 80-90 25 fd boxes _.@11% i oe eee = : - Fancy, ae Peanuts Heavy hogs ae SE scans 09 a Fes 8 aeowort on ee 1-80, 38 Ip pores GF oe Gariots —- co Se ig Medium hogs ———-_- 10 Velvet. Cut Plug, dz 36 Rasen Siced Plug, ss 50-60 35 1b: boxes Old Street Car a A : : Almond Shelled pa = Loins hogs i elvet, Cut P gs. 10c 96 35c tins, doz. ----- ‘ 30.80 38 Ib. bocce ee 1 Co a oe pr tate oa - oo 2 Velvet, Gut Plug, iS ox : = United States Teb Ps to 04a 6 I boxes es Grenked oo Oat Fd is 00 Be. Soya 12 Shoulders -- oe 15 Y , C. Pl. 16 . cbacco Co. F --@19 ‘narae Corn Meal __ 6 00 Filberts. es 12 oe ee 13 Yum =e 10c, pad 15 84 Central we = ARINACEOUS GOODS FRU ent 28 0 Pecans . 2% ee mt See ae 16 um. 70c’ pails 6 os ae 15e a 144 Med. tana ee Mason, she JARS Walnuts sole Hones oe ee 12% P. Lorillard’ oat we oo Le Cal.” Limas an Ee per gross, 8 70 hee PR Snag gesamnet temp. ape ye i Beara Gee THE Rel Rlaney eo ah ee et Sate i pair. 2 SHMEE aay Shoe Barreled Pork uzz, L. C a og +» 16c 1 52 ney ------ oe Ideal op, pts. 1 Le gel. ber 49 Short Cut Clea: 3 00@24 00 Base 1 ., 10c, doz 9 17c Tins 1 52 a OF Id Glass Top ey 0 50 Bulk, 5 gal. k Se 6 00 Clear F lear 22 00@23 Buss, L. G.. aoc, doz. 3 30 Snuff 2 Farina acne. Bue © See eo Gan amily. 27 0028 00 Chips Pp C., 80c, do. 7 ro Copenhagen, 1 . a. packages gallon ..--. , 4% oz. coe dasen 2 6 gs SP Dry Salt M 8 00 Honest S$ G., 10c, doz. 0 Seal Blandeni Oc, roll 64 ulk, per 100 Ibs. _-_- 10 GELATINE | 16 00 oe ox. tar plain, dz. 1 36 P Bellies ere ee ee oa a ee ing. 10c___ 6 7. a. TINE oz. Pl. doz. 1 __ 16 00@18 00 Open Book, Scrap, ds. Bn fee epee, te 64 earl, 100'1b. one “ Hfnox'a’ Sparkling, doz. 45 18% - dex, plate, dos. ¢ 80 so Ib. tubs Lard Union _ P., 10c, doz. 96 Seal Norko apee, 10c 64 , 100 Ib. sack Knox’s A peUne: 3a eo Oe too 7 ans ----advance ¥ ree Leader, ie tin a Seal Moricoweine 1 ae 64 -- 2 50 Minute, 3 doz d, doz. 2 25 : oz. _ Jar. ae 1 45 Compound Lard ih 18% — 2 3 Boe acarent ymouth, White... (a ete oe vard 12%@1: Gain Leader, $1 tin $ &0 CONFECT Domestic. 20 1b. bo White 221188 | 7. acta rhe aie Union pores 10c, dz: 2 Stick oer’ eee broken bbls. an Si GRANULATED , Stuffed, dz 4 50 20 Ib. pale T Sadvance. 4 Sree ea eer don, 8 36 ee wo ae Fe mire 3 don € 6 06% 94 canes - ca coer 0 © eens “advance -# : ie o Wrapped ___- + 2 doz., arg a ly 6 db. = advan : Scotten Dill seid dete Pure Sugar Stick 00'S 18 Se 6 ee os 3 ps 7 ——. ae 5 04 3 Ib. Pon ~=--advanes 1” ilion g Sti s42 : oe pa le 5 _---advan Dan Patch, 1 Co. Brands ck, 20 Lb. case 18 oe Pearl Barle % cases, 24 to case_ 4 87 Bol Sausages ale Dillon’s ob, 100, dos... 86 hee tee Candy Pails Chester |———_-- y tie to case_ 2 60 ologna ------- ice ae fe in ee a Oeste fg" Barley 0000 ---------='6 Ye peer ee UME. ope iB Laneee, ae X. Le Oo ae i3 i 2 fo 3S is Veal ee Peachy’ Scrap, 10¢ fas 3g Grocer ican a a Foe en 10) canes, case. ae Lge 20 eninswla: 1 10c, dz ocers plit, Ib a re 08% case, 25 cans to 4 32 aoe 11 P r, 10 ae (Beas Ghocels —* ¢ 0 aa------ 2 cas ee ce porous 8 acne) 335 Fancy Chocolates 1 ie oy TY, : ane tas «Bel Car-M Hams, Smoked | Meats 14 Union Wo on 10c, dz 96 Bitters weets, 5 Ib. Boxes ndia ---__-- 07 AND CLEANER 8 oz. 2 doz. lo Brand Hams, _16 16, Ib. 20 @22 wee’ psy ane Scrap, ies Marshmallow Dp ; 76 Pearl, 00 aS 7 : aa : ps pails ve oo a ‘aca baat 20. @22 a. ae h 6 ; a gem ih a oe : aed eee Nae ack ea eae Pace te ee Sih. cals 6 an cena 470 california Hams 38 @39 Way ie doz. 3 Re tad Choe. eee 1 85 omedary Instant ‘ ee 15 Ib. cate in crate 4 80 Pienic Lae asa 2 @1B ay Up, 16 oz. doz. 7 10 * Ghose 25 ee pale 2 ams Ya. te oz. pails 7 Chocolate Nut Rolls _ FISHIN 50 Bis. 2 csco i : nkee Girl Seen a 7 a colate Nut Rolis _1 to i ns nee oe ih fine 2 ui Eanes. Hams = s @32 Pinkerto " Anise Gum Drops Pails wine. : TROLEUM PRODU to. a ee n Tobacco Co Orance Gums 2.2 No. 4 S feat 2S 1 15 Pert : Iron B ove ee 22 @36 American Bax too. Cunieuee Ge pacnem i No. 5, is ls Rant i 80 Red Seeon Kerosine arm Boneless ‘ pe ¢ eee Re: Hb feet 1 eae tiie : eee E> igs a is OZ. = onto nee Hy Linen Lines. 210 7as pata Gaaiine Mi - 00 E oe keen Vv. ne Ga nce M Flukerton, ade, dos. fe 2 40 4 A Lozenges ge Somtt. a a capitol Calis Naptha 37.2 Snes No. ages : = fit Gotan o gg A. A. ee Lozenges fsa og per 100 — : e Atlantic Pig =o 42.2 Moist ne _paxers week ae ; ; ; s - Kd Man’ erapr’ don: $6 Motte, Heat Torenges 1 perv itp Yards $0) ie aise 4 4 oe eet p, doz. 96 M earts No. 1 oats isp sige. 3 dow. q@ @ pbis. 36 Ibs J. J. Ba alted Milk tunes No. %, per gro oes blac’ 3 doz Oo 4 bbis., 35 Ibs. ----__ 15 . gley & zenges ; oO. 2, pe ss wd. 5 c size, ° qd bbl. ee Broadleaf, 10c Co. Brands. 1, Hard Goods i No. 2%, nee ae wood 5 . 1 case ee rine 1 bbl. - i : - Bespime nett we ee ob ee oretouaad in H ee oh canes: ' eet 14 15 eeneve”: ee ae Horehound Dps. 1 Size 1- te HOR ay CONE Medium L Barrels. Kits, 15 Ibs. — Hazel Nut, 10¢ doz 1 44 Peanut Squares : ee ae oe ee 2 See oa Medium ie a4 bois. 40 2) gee 90 Kleeko. 2a. Oc, doz. 95 Horehound Tabl ea 20 ze 2-0, per 1, 0 __ 1 20 JELLY AN Bee 1 25 Ext. Eis 59.2 Is., 80 Ibs. _----- 1 60 oa Gases doz. ... 2 : ablets -. 20 Size 3-0, se 1,000 __ 1 45 Pure, 301 D PRESERVE xtra HOAUE 5... 62.3 Cc pee Old Gon; Pl. C. 17¢ 40 Pop Corn G Size 4-0, p r 1,000 __ 1 65 Bae | b. pails - " S Transmission Oil -- 67.2 Hogs, per oe Red Band 50c, 4 ns Cracker Jack, acre. sive £8. her 1/000 __ 21 Sickeve ‘Aeat. don. 1 15 Finol, 4 o ii. 572 «Beet. © [a ae ES * Pi, per 1,00 0 eye, 22 , doz. 1 20 Fi z. cans, @ « B ound set _ 42 Sweet ae hoe 10¢ ao Checkers, Priz rize 8 75 000 345 (On Be IS 0z., doz. 2 nol, 8 oz. in ie ee -- 14@26 Wild ps. 15c, do 96 oo 3 76 2 oz., per doz. 00 Parowax, 1 cans, doz. 1.90 Sheep, es, set... 26 Wid peut ise fon #6 oe a No. 1, ver erase Pe aansets ci ee eS ee eG Se 00 it) ise, doz. 144 Smith Bros. - ae me ee ETOsS Ber doz nnn poses, 2h re eae pred Oleomargarine Independent Sn Smith Bros. a a No. 5 per gross o Blue Ri aT CHES. Ser pasa 7.6 Country Rolls oe a Br a eee i 50 No. , per gross _ Se ibbon, 144 aw as 22024 New Factory. 10. Cocaine wieeomeae No. §, per gro — 1 Searchlight, 144 cee 4 New Factory’ Palla, da‘ 60 «02. Di Nf G00de gy NOY ber gross __—— Red Stick. 720° boxes 8 Ot mee Schmidt oe £ 08. DEE, = soa 95 No. 8, ber eross ee 3 Red aoe ee 7 bxs § ee ae Hose 6 2 he 08 Hight Bros Bros. Brands Spec! - je 8 75 = — ‘O88 ----- 3 Cleveland M bx 5 75 Akon 2 os oe 54@6 ich *s : a : mots = WAT] en GEO OS by Hight: Bros., ae a a See Bons 0, "Der gross ---- 6 %5 de Sia et ee ee . R. J. Re _ Ree rei oe e FLAVORING EXT Silver ae ant sks. 4 75 6 So Co. eee Bon ta ee 21 ene RACTS oo 18 Regular -- 1 a _ ional. Cream Mints N/ ’ s ; = ons ee Silver a. ac "Turpeneless, Sivan Bi Z bs naam 4 i id Rover, 10c, doz. 9 COUPO ows 30 re Lemon Sack ake, 18 Re Qur “Advertiser, io, si §0, meonomic grade 1 Dram on TE sucks, #0 ute, 2 Erince Albert, 10c, — ae Heonomic grade — 250 s“Ounce peat 3 eee Prince Alber, on Mono Heonomic grade #7 60 21 Sumo 113 Quhaie it Boxce <- 818 Durkes's large, 1 dow. § 1 ns, without ere 1,0 e 87 50 Ounce ------------ , ae s Durkee’s aL 5 Prince ot pee" order 000 books 4 a 8 00 s eee. Somaec. 8 urkee’s Picnic doz. 7 35 bert > ed at a tim “a 4 oe 3 2 afety Mat Sodan. pt. cans Durkee's Picnic, 2 4 5 oa: Albert, & os 1 print front e, special-~ & Gunes § 00 —. 5. gro. —— : ac, 12 qt. cans rs Snider’s large, 1 ‘ann 22 Gee — Rs gg PUrnished a oS ta oe cone aa Or tcp. bees es Lae wnickLes # r’s small, 2 doz a bo ‘ G ; Zz. 12 Argo. ed » case 5 ; e s ; Whale, ta 0 ne doz. = ee CRISCO Ounce, Assorted__ i ap None go hg MEAT. 25 oa ee ae Arm sae Eaten REIS ., doz. -. 4 80° Less ne 24s pee 12s FLOUR AND F Seer % doa bon — @ 85 Te Dei 606 sounk a 00 - SAL SABA 9-96 Mail ek A ag Co. Say ~~ cases __ 2! Lily. Whi City, mee by Kegs, ‘Wet, Ib : book 30 a Danae ema 6 75 oie ee - 2 00 ’ Cc, aoe Coe 0 ite, 0. M . a * 400 1 oo Falk doz. 96 ‘T’wenty- es gene pine Oe og eee ee Paper pb ng 15 Pre 2400 _... 33 Granulated, 36 2% ib. me Tobacco C ve cases” arvest aan ean Fan ew Orleans 10 on, 2000 00 4~=—s Packages b. American —— Brands. Less a er pe 19% Light Lo Queen. 243% Fancy Open Kettle - gallon, 800 —_.-.- 3 o - COD FISH. | 2 50 aoe Mixture, zone 3 a0. Foxe oe cases -. 20% wens odes ae -- 53 G00 siz Dill Pickles. _ 8 Middles —_-_ SH. ote: 7 ae et ee ee ae ou Snow Finke. 243 “34a; Halt barrels 6c extra 28 augue ee 9 00 Tablets ate hampage ae 2 70 Twenty-five cases -- ee a wate ‘an Cob, 3 doz. in bx 1 00 ets, % Ib. Pure, ™ Moe, arklets ra olde per cwt Re ae n, . 24, . . @1 a9 Wood boxes, Pure ——- Personal Mixture ___- 8 CREAM OF TA 25 ea ee. M I od “Hen, 24, oie -_ 270 Bro PLAYING CARD @ Whol boxes, Pure Perique dtxture — = 6 lb. boxes ___- RTAR | , Rowena 'P per cwt nal Loe Hon 12 6 % Ib. 3 40 Broadway, nor ace s, e Cod Serene Mt ture $89 pRieD FRUITS pound ancake Com- Gi Hen, 6, 10 1b: oe 4s Cricke ibbon -- 40 a Holland Her S ixture, 16 5 DRIED B , 6 1b. 8 nger Cak ~ .. 2 90 r tt oS 00 ‘eare: ie ring Serene Mixture ge Fi eo hat ee es Campouill eee eran Ib. 3 10 BiCKle: p= oe x eee 10 T xture, 16 vap’d Choi Ib. sack ____ , inger Cake, 1: ib. 310 BoTASH 95 . ee eo Af sreyion,timgon Mis a Cg ae eae Cake, 6°10 Ib: 3 Bapbitt’s 2 doz ¥2-M! pois, oem 18 80 vite nied’ sho te 2 E 24 N ing 0 24-9 50 re te 0 » lend, 25¢ vaporated, New . Perfectio & L. 24- oes RESH M K Herrin Vintage, Blend, $ tins 7 10 Evaporated Faney 222 3 Red Arrow, 48-820 D & Ee? me 30 Top Steers Beet x Ib. K K, Norway -- 20 00 tins, doz. _-__- 1.55 ed Slabs ..__- eon re Dov Sib 00 Good St e Heifers 12 Cut Lunch ee 14 90 10 Citron ore Gencer Dave: 38 2 1v- ere cow Sicets Fetters 12 Boned, 10 Ib lb. box Pur. can Eagl 0. D e, 24, 2% Ib W 560 Co ara Heit 3 ¢ “hoxes + Siac wean tel 57 e Gold, F e, Quaker. ‘ove, 36, 2 Ib h. L 5 20 m. Steers & H ifers 11 % bbl ake Herring 6% Winner. ‘orest . King. Dove, 2 Ib. Black ; eifers 08 ., 100 Ib ng. Dove i 2% lb. Black : 30 Top _- Cows. gS. ..... 6 00 Palmetto, 24° 2 lb, 4 _ oe oe 09. Tuba, 50 — fm ee 2 ’ 2 . & 15 wan e Tubs, 60 an fat 2 a Soe ee 06 Med White Fi a . Fan sh sta eh NATRONA Ln Soil GRO imcawnt ads Some x zm ¢ a MICHIGAN TRADESMAN 30 December 27, 1922 SALT Jinx, 3 doz. _-____.-- 4 50 TABLE SAUCES. Proceedi : fae ca La Fr ‘La: Z oceedings of Grand Rapids Bank- which $250 is claimed as exempt to the Colonial 24, 2 Ib 90 ance Laun, 4 dz. 360 Lea & Perrin, large-- 6 00 bankrupt, and liabilities in the sum of Med. No. 1, Bbls. __.. 2 70 a: — he Tac 2 25 — Perrin, small__ : 35 ruptcy Court. $18,030. The first meeting of creditors Med. No. 1, 100 Ib. bg 90 Old Dutch’ Coan: fain bn ah 2 40 Grand Rapids, Dec. 18—On this day has been called for Jan. 3. A list of the corse. Spec., 70 Ib. 90 Queen Ann, 60 oz. _. 2 40 Tobasco a ae hi cseagnl Laie ms eee _ creditors —- of bet a is as follows: ers Meat, 56 Ib. 56 Rinso, 100 os. _._-__6 40 Sho You, 9 os., dos. 3 70 teat jam i, Monroe, Township of Wilcox, Newaygo Packers for ice cream Rub No More, 100, 10 -1, ia Hee ere Bankrupt No. 2185. The bankrupt was CONOR $ 307.54 100 Ib., each -.-.. 95 oz. [S535 A-1- small 2 95 present in person. Several creditors were County Treasurer, White Cloud 1,002.55 Blocks, 50 Ib. --.._.- 47 Rub No More, 18 Lge. 425 Capers ---.....------- 190 resent in person. Claims were approved First State Bank, White Cloud 1,075.00 Butter Salt, 280 Ib. bbl. 4 50 Spotless Cleanser, 48, and. allowed against the estate of the Federal Land Bank of St. Paul, Baker Salt, 280 Ib. bbl. 4 25 20 ox: TEA. bankrupt. The bankrupt was sworn and Ste PO ooo 10,000.00 100, able —...- 6 07 Sani Flush, 1 doz. —. 2 25 Sanun examined by the referee without a re- M. D. Hayward, White Cloud -. 5,000.00 60, 5 Ib. Table —....- 5 57 Sapolio, 3 doz. ---315 wedium pan. 34@38 porter. Frank V. Blakely was elected G. L. Rosenberg, White Cloud —_ 37.00 ey _ a So 5 = Soapine, 100. 12 Of. ie § 40 ao... ae oe ae ~ eee of his bond gene Eng. Co., Newaygo __ 200.00 . 5 sce Sno y, ; oz. ee eee place y the referee at $100. The trus- . Braudy & Co., Grand Rapids 18.00 ee Snowboy, 24 Large -. 4 70 =. ——— 2 tee was instructed to investigate the W. 8. Bird, White ‘Goud 25.00 Ss * ----—- 730 1 lb. pkg. Siftings .. 18 Value of the stock in trade and other Hemily Lumber Co., Newaygo -_ 100.00 Sunbrite, 72 doz. — 4 00 G assets in relation to the secured claims Co-operative Assn., White Cloud 48.00 Wyandotte, 48 ------ 475 choice unpowder AEE BEE DEOREETT- 7 first meeting Fremont Furniture Co., Fremont — 125.00 SI ee ; on adjourned no date. Dec. 21. i ras ; SPICES. Peer a OM te ie ay Glew Bold the adipurn- _icerine Suk goin Of wroperty te the mat Whole Spices. Ce ed first meeting of creditors in the matter {+ fH ilv E y Allspice, Jamaica -. @13 Pekoe, medium ------ 33 of teks tion Soank a F er 0 ugh. Silverthorn, Bankrupt No. Cloves, Zanzibar --_. @45 Melrose, fancy -----. 86 Bankrupt No. 2164 “rhe trustee. etd oe ated aes eats eC came assia, Canton -____- : . : § represented. e trustee was present oo Ee or. — - English Breakfast present in person. The president and in person. The trustee’s final report and Ginger. a telen ’ 15 Congou, Medium ---~.. secretary and treasurer of the bankrupt’ account was approved and allowed. The Ginger, Cochin __.--. @20 Semon’ Sauer geet = 4 peng A ere ee present. ae ~ property was all sold to Oscar Rasmussen ‘ace, Penang ------ 70 : Les claims were allowed against e estate.” for $400. An order was made confirming 2 Ootong The two officers of the bankrupt were 6 : has Mixed, No. 1 ----_-—- 22 Medium Pegi Sat sce RES 36 sworn and examined before a reporter. such _ to the | purchaser. An order Mixed pkgs., doz 45 \ was made for distribution of the funds Nutmegs, 70-80 _----- @35 ae wecen n-ne n--- === = ot ike Sed te ken ee te sda on hand, so far as the same would per- Nutmegs, 105-110 --. @30 ae nne= ae ae e trustee mit, there being no funds for any divi- Pepper, Black ------ @1B TWINE oo, qa is ee — oe dends to general creditors. The fin 1 Per case, 24 2 Ibs. 240 pure Ground im Bulk Cotton, 3 ply cone 48 meeting was then aijourned no date. ‘The ease will not be closed and neturne Five case lois —_-___ 230 Allspice, Jamaica -- @16 Woal'’s ay “re ae On this day also were received the to the District Court. . Cloves, Zanzibar .--- 50 . ab ecceer TES schedules, order of reference and adjudi- Be ee ates se ess SHOE BLACKENING. Cassia, Canton 22 “ati in bani : On this day also was held the first ee ee Oe cas es ee Poin. Garant a en” lasck wanksogt No. 2iEs. in 1, Paste, doz. — 135 Mustard ---—------- @28 white Wine, 40 grain 17 = 2199. The matter has Rak ee te en as ee we been Dii-Wost, ox... 3 08 _—— Penang ---- ——- 32 White Wine, 80 grain 22 — ee as referee in bank- py attorney. Claims were proved and Bixbys, Doz. —.-.-.-- 7s 3... ae Oakland Vinegar & Pickle ruptcy. The bankrupt is a resident of allowed. The schedules were amended Shinols, fon a ao a Ae : Co.’s Brands the city of Grand Rapids and is a clerk py the addition of several ceneral ‘cee: Sues ily Cayenne _--- ou one ates go Cider -- z= - apc gg en wet oe itors. C. C. Woolridge was appointed ppe > ---- lue Ribbon Corn ____- e m o 100, all of which are £ i ; sogGTOVE POLISH. |, Paprika, Spanish —— OM BUS RPC sige claimed gu'exemot, and liabilities In the {us Sleres at" the ‘stmt of $100. The Black Silk Liquid, dz. 140 Seasoning No charge for packages. sum of $2,477.84. From the fact that all trustee was directed to investigate the Black Silk Paste, "doz. 125 Chill Powder, 15¢ ---. 1 = WICKING of ee assets are of questionable nature yalue of the assets in connection with Enamaline Paste, doz. 1 35 Celery Salt, 3 oz. ---- 90 No. 0, per gross --._ 60 eae — s as exempt, the court has_ the secured claims against them and if Enamaline Liquid, dz. 135 Sage, 2 0%. ---------- 135 No. 1, per gross __-__ 86 Writ pom or funds for the first meeting, of no value to abandon them. The first E Z Liquid, r doz. 1 40 pag Salt ----------- 1 35 No. 2, per gross --..110 Upon > which the first meet- meeting of creditors was then adjourned, Radium, per doz. _.._ 1 85 — ie a eee No. 3, per gross .... 1 86 a e called and note of the same no date, after the bankrupt had been Rising Sun, per doz. 1 35 Ponelty, 3% 0Z. ---- 35. Peerless Rolls, per doz. 45 made here. A list of the creditors of sworn and examined without a reporter. = Stove Enamel, dz. 2 85 apiece —— ---- 8 20 Rocmoeee: a — = ne ee located in Grand Rap- The case has been closed and returned, ulcanol, No. 5, doz. 95 nro ochester, No. 3, doz. -—IS aS follows: as the trustee later reported the secured Vulcanol, No. 10, doz. 1 35 a a oe ‘. Bayo, per Gow. ———-—-- SS $239.94 claims in excess of the value of the Stovoil,. per doz. —--. 3 00 Theme. i 90 WOODENWARE — ---- --- 67.28 assets and the same were abandoned to Tumeric, 2% 0z. ---- 90 Baskets Herald = ~---~-----~-_----------~---- 130.40 the secured creditors to satisfy their s SOAP. ares Bushels, narrow a we aaeen ~------------- 25.00 claims against the property. STARCH wire handles ---__- 1.90 eo SINUNE COs <= 30.00 Dec. 21. On this day was held the Am. Family, 100 box 5 75 Corn Bushels, narrow ‘ Bixby Office Supply Co. -------- 5.40 first meeting of creditors in the matter Export, 120° box ____ 4 80 Kingsford, 40 Ibs. ---- 11% wood handles -_-._ 200 ‘Taylor Typewriter Co. ---------- 15.00 of Lorraine Motors Corporation, Bank- Flake White, 100 box 5 00 Powdered, 3 Bushels, wide band __ 310 Citizens Telephone Co. ---__- <----- 28.69 rupt No. 2193. The bankrupt was present Marked. drop handle 75 Michigan State Telephone Co. -- 11.00 by I. Osterhous, attorney. Colin P. Fels Naptha, 100 box 5 60 Grdma White Na. 100s 4 90 Rub Nw More White Naptha, 100 box -- 5 00 Swift Classic, 100 box 4 90 20 Mule Borax, 100 b: -- 6 50 Fairy, 100 box --.---- Jap se, 100 box -_.- 7 85 ’ Palm Olive, 144 box 11 00 Lava, box 5 Pummo, 100 box ---- 4 85 Sweetheart, 100 box -— Grandpa Tar, 50 sm. 2 00 Grandpa Tar, 50 Lge 3 35 Fairbank Tar, 100 bx 4 00 Trilby, 100, 12c -_-_ 8 50 Williams Barber Bar, 9s 50 Williams Mug, per doz. 48 Proctor & Gamble. 5 box lots, assorte Ivory, 100, 6 oz. P. & G. White Naptha Star, 100 No. 11 cakes Star Nap. Pow. 60-16s Star Nap. Pw., 100-10s Star Nap. Pw., 24-60s We 09 09 C1 OT am C0 RaOMnonnon RRARSSSESS CLEANSERS. ITCHEN LENZER 80 can cases, $4.80 per case WASHING POWDERS. Bon Ami Pd, 3 dz. bx 3 75 Bon Ami Cake, 3 dz. 3 25 Climaline, 4 doz. _... 4 20 Grandma, 100, 5c __-_ 3 90 Grandma, 24 Large —- 3 80 Geld Dust ay Large 3 20 Golden Rod, 24 ____.. 4 Domino, 6 5 1 bags ---- Argo, 48 1 Ib. pkgs. -- 3 75 Cream, 48-1 --.------- 4 80 Quaker, 40 1 --------- 8 A 48 13s 3 75 rgo, le eae Argo, 12 3 Ib. i 2 74 Argo, 8 5 Ib. kes. --_ 3:10 Silver Gloss, 48 1s ~~ 11% Elastic, 64 pkgs. ---- 6 36 Tiger, 48-1 ~--------- 2 85 Tiger, 50 Ibs. ~------- 04% SYRUPS Cor rn Blue Karo, No. 1%, 2 doz. Blue Karo, No. 5, 1 dz. 2 70 Blue Karo, No. 10, _ ~) -~ % doz. —.-_.___--- 50 Red Karo, No. 1%, 2 nm doz. Red Karo, No. 5, 1 dz. 3 10 Hed Karo, No. 10, a8. 2 90 imt. Maple Flavor. Orange, No. 1%, 2 doz. 2 75 Orange, No. 5, 1 doz. 3 90 Maple. Green Label Karo, 23 oz, 2 M02. —.-__ 9 Green Label Karo, 5% Yb., 1 doz. —-- 11 40 Maple and Cane Kanuck, per gal. _- 1 60 Sugar Bird, 2% Ib., ; 8 ox, 4 2 doz. Sugar Bird, 8 doz. — Johnson Purity, Gal. 2 50 Johnson Purity, 4 doz., 18 oz. ------ 18 60 Sugar Syrup. $°5 Ib. cans 2 50 Old Manse. 6. 10 Ib. cans ----- - 40 12, 5. tb. : cans |--__.- 1.00 24, 2% Ib. cans ---. 12 00 24, 1% Ib. cans —----- 6 75 gal. jacket cans, ea. 8 15 36, 8 oz. bottles -.. 5 24, pint bottles -----. 7 25 94. 18 oz. bottles ---. 7 50 12, quart bottles ---. 6 50 Sitver Kettle. 6, 10 lb. cans ------ 8 40 12, 5 Ib. cans ----.. 9 15 24, 2% Ib. cans ---_ 10 15 8, 1% Ib. cans ---- 12 00 5 gal. jacket cans, ea. 6 90 36, 8 oz. bottles -_-_ 5 00 24, pint bottles _-_--- 6 25 Oo. 38 (of. SB 12, quart bottle -_-- 5 50 Ko-Ka-Ma. 6, 10 I>. cans 5 40 - . Cans __.. 90 5 gal. jacket cans. ea. 4 25 24, pint on Sf 34. OB. od 4 Market, single handle 90 Market, extra -----. 1 25 Splint, large -~------ 8 50 Splint, medium --.-- 7 50 Splint. small -------- 7 Churns. Barrel, 5 gal., each 2 40 Barrel, 10 gal,, each__ 2 55 3 to 6 gal., per gal. _. 16 Egg Cases. No. 1, Star Carrier 5 00 No. 2, Star Carrier -. 10 00 No. 1, Star Egg Trays 4 50 No. 2, Star Tray 9 00 = Sticks Trojan spring -------- 00 Eclipse patent spring 2 00 No. 2, pat. brush hold 2 00 Ideal, No. 7°... 1 25 Cot. Mop Heads 2 25 12 oz. 16 oz. Cot. Mop Heads 3 50 Palis 10 qt. Galvanized -_-. 2 35 12 qt. Galvanized ___- 2 60 14 qt. Galvanized -_-- 2 90 12 qt. Flaring Gal. Ir. 6 76 10 qt. Tin Dairy ---- 4 8 12 qt. Tin Dairy ---- 5 40 Traps Mouse, wood, 4 holes -_ 60 Mouse, wood, 6 holes -. 70 Mouse, tin, 5 holes —--. 65 Rat, wood + Rat; spring 2. 1 00 Mouse, spring -------- 30 Tub, Large Galvanized --_ 8 50 Medium Galvanized 7 50 Small Galvanized --- 6 60 Washboards Banner Globe ~------- 6 00 Brass, Single —-- __ 7 00 Glass, Single —- _ 6 75 Single Peerless -- Northern Queen -~ 5 75 - 7 50 Universal ~-.-------- Window Cleaners | G25 1 ov ‘ies 1 %65 16 pate deggie eno eee Wood Bowis 13 in. Butter -------- oo 15 in. Butter -------- 9 17 in. Butter —-------- 18.00 19 in. Butter -----. _-25.00 Manila, white 05% No.1 Fibre: 07% Butchers Manila -_-- 06% Keel en ae YEAST CAKE Magic, 3 doz. -------- 2 Sunlight, 3 doz. -..--- 2 Sunlight, 1% doz: -.. 1 Yeast Foam, 3 doz. -. 3 Yeast Foam. 1% doz. 1 YEAST—COMPRESSED Fleischman, per doz. io Peninsular Fire Insurance Co. ___- 101.50 Heyman Co. AIBETE BOOKS 25 31.00 Frank T. Troszowski ~_------------ 45.00 Thompson & Co: 220. 7s 12.00 Canfield-Pearce Co, -_------------ 59.75 Wh LSUErE 6 10.93 BOStIn S0Ore no 6.71 oe, alte 23.00 Grombacher & Major --------_----- 4.30 Kloet Patrick Moving Co. ____---_ 12.00 Donovan Clothing Co. _______---__ 19.00 Peter De Jone... 12.00 Zainea & Cooper —-------_--------- 8.00 Peter Vandre Zande _.---___-_---~- 4.00 Jellie J. Vandermeer ~~ _----------- 5.00 Radcliffe Moving Co. -_--_--------- 12.00 Trevis iaenrer 4. 5s 30.70 Steketee & Sons _-_-_----_-------- 37.62 Grand Rapids Dairy Co. __-__--_--- 6.71 Spears Lumber Co. -_----~------_ 42.60 Dennison-Dykeman Co. ~__--_----- 3.75 Jonn GG. Oem 2. 2.40 Allen Starkenberg _--------------- 2.80 Orva 1a Bethe 222. 12.00 Forbes Stamp Co. ~_---_---------- 4.00 Wroducers Fuel Co. ____---------- 11.00 Willem: Ff. -turns 2 30.00 gs Pe PA 60.00 F. F. Wood Motor Co. —-~_~-.-.- 41.66 Herman Fielstra —~__--------------- 208.52 Decker & Jeans 55.05 Charlies = i)> Kage 8 Ss 574.20 Bert Berens: 222 75.00 gone ia Timmer > se 100.00 Grand Rapids Savings Bank ______ 200.00 Dec. 19. On this day was held the first meeting of creditors in the matter of Edward M. Oleschak, Bankrupt No. 2192. The bankrupt was present in person and by attorneys, Knappen, Uhl & Bryant. Cc. V. Hilding was present for creditors. Various creditors present in person. Many claims were proved and allowed against the estate of the bankrupt. Frank V. Blakely was elected trustee of the estate and the amount of his bond fixed by the referee at $500. The bankrupt was then sworn and examined without a re- porter. The receivers report was ac- cepted. The appraisal taken by the re- ceiver was approved and allowed. Sév- eral petitions to reclaim property were considered and passed upon. An order twas made that the trustee under the trust mortgage be allowed to file his claim for materials furnished and cash expended as‘ a preferred claim and_ to share with labor claims in payment. The first meeting of creditors was then ad- journed, no date. Dec. 20. On this day were received the schedules, order of reference and ad- judication in bankruptcy in the matter of B. Ray Ruckel, Bankrupt No. 2200. The matter has been referred to Benn M. Corwin as referee in bankruptcy. bankrupt is a resident of the village of White Cloud and is a clerk. The sched- ules list assets in the sum of $27,175, of The. “expenses and for the Campbell and George 8. Norcross present. George C. Brown was elected trustee and the amount of his bond placed by the referee at $500. The first meeting was then adjourned to Dec. 22. Dec. 22. On this day was held the adjourned first meeting in the matter of Lorraine Motors Corporation. The bank- rupt was present by J. H. Dornbos and by L. Osterhous, attorney. J. L. Dorn- bos, secretary of the company, was sworn and examined before a reporter. Peter Dwarshuis, former book-keeper cf the company, was also sworn and exam- ined before the reporter. Appraisers were appointed. The adjourned first meeting was then adjourned no date. On this day also was held the final meeting of creditors in the matter of Clare McNaughton, Bankrupt No. 2029. The bankrupt was not present or rep- resented. No others were present. The trustee’s final report and account was approved and aliowed. An order was made for the payment of administration declaration and payment of a first and final dividend to general creditors of 95 per cent. There was no objection to the discharge of the bankrupt. The final meeting was then adjourned no date. The case will now be closed and returned to the District Court. On this day also was held the final meeting of creditors in the matter of Charlies Gabriel, Bankrupt No. 2181. The bankrupt was not present or represented. 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 Profit in front; Profit behind Your customers stand in front of the counter, you and your clerks stand behind. The goods you sell must profft the customers and you, at one and the same time. This is why a big percentage of the dealers in this territory sell VAN DUZER’S CERTIFIED FLAVORING EXTRACTS These extracts are double strength not only in flavor, but also in profit to cus- tomers and you. Every Van Duzer sale is a Golden Rule sale, with profit both ways. How is your stock of Certified Vanilla, or Lemon, or any of the 21 Van Duzer flavors? Order some more right away, if your stock is low. Van Duzer Extract Co. $pringticid Meee. “Season sar ig 4 Rca aOR: on December 27, 1922 The trustee was not present. The trus- tee’s final report and account was ap- proved and allowed. An order was made for the payment of adminjstration ex- penses as far as the funds on hand will permit, there being no funds on hand for the declaration of any dividends to general creditors herein. There was no objection to the discharge of the bank- rupt. The final meeting was then ad- journed no date. The case will now be closed and returned to the district court. Dec. 23. On this day was held the final meeting of creditors in the matter of Liberty Candy Co., Bankrupt No. 2179. The bankrupt was not present or repre- sented. The trustee was present. Sev- eral creditors were present in person. Claims were allowed__ against the estate of the bankrupt. An order was made for the payment of administration ex- penses, labor claims and taxes as far as the funds on hand will permit. The final meeting was then adjourned no date. The case will now be closed and return d to the district court. Dec. 23. On this day was held the final meeting of creditors in the matter of Louis H. Dolan, Bankrupt No. 2063. The bankrupt was not present or represented by attorney. No creditors were present. The trustee was not present. Additional claims were allowed against the estate of the bankrupt. An order for the pay- ment of administration expenses Was made and the same paid, so far as the funds on hand would permit. When the question of discharge of the bankrupt was considered it appeared that the bank- rupt had concealed certain property in the way of rents accrued to him from concealed real estate and that upon order of the court to turn over the same he failed to obey. therefore his discharge as a bankrupt is not recommended and a certificate to the distr.ct juige to this effect will be made when the files are veturned. ‘The final meeting was then adjourned no date. in the matter of William Van Beek, Bankrupt No. 2194, the funds for the first meeting have been received and such meeting will be held at the office of the referee on Jan. 2. Dec. 26. On this day was held the first meeting of creditors in the matter of John S. Tyler, Bankrupt No, 2195. The bankrupt was present in person. There were no other appearances. No cGiaims were proved and ailoweu. ‘The bankrupt was sworn and examined by the referee without a reporter. It appears that the estate contained no assets over and above the claimed exemptions, an order was made confirming the exemptions to the bankrupt and ciosing the case aS a no- asset case. The case will now be closed and returned to the district court. The meeting was then adjourned no date. —————_2--->——————_ Some Things the New Year Has In Store. Grandville, Dec. 26—New Year’s day has been a marked date in American history. One of the greatest battles of the Civil War was begun on New Year’s eve and lasted the better part of three. days. At Murfreesboro, Tennessee, Gener- al Rosecrans at the head of 45,000 Union troops met the rebel Generai Johnston commanding 60,000 disunion- ists and won a decisive victory. The Union troops did not always go into winter quarters, but fell upon the foe, even in the dead of winter. It could not have been an easy job going into battle with frozen fingers and. chilled feet, but war is inexorable in its demands and shows few favors. There are few people now living who remember the cold New Years of 1864. The writer had occasion to remember, since it was on that day that his brother, a member of the Tenth cavalry, who had been.at home on furlough, was summoned to join his regiment at Grand Rapids. He was conveyed to the State road _ seven miles away, near where the village of Grant now stands, where he connected with the Newaygo stage, ion which he continued his journey back to the regi- ment. That was one of the coldest days of the year, made memorable by severe cold down South among our soldiers. The first day of the year is one for making new resolves, very few of which, however, are kept. Christmas having been passed so recently there is little disposition to make very much of this holiday, although there were always New Year dances in the pine- woods country and always enough to go to make it interesting. The jingle of sleigh beils is even now occasionally heard, but as a day of halirious rejoicing New Years has past and gone. Christmas, New Year and Feb. 22 MICHIGAN TRADESMAN were the holidays fully observed among the pioneers. People took delight in going to balls, even though the dis- tance to drive might, and often was, a score of miles. Occasionally disturbances arose be- cause of the whisky which someone was a!imost sure to provide for those who cared to indulge. However, most of the tavern proprietors had men on guard to look after the free ‘guzzlers and take them in hand before they were primed for trouble. At one New Year dance a one- armed Union soldier, just home from the front, staged a surprise party for a crowd of toughs who came for the purpose of cleaning out the “nigger stealers.” Single handed, he cleared the room of half a dozen drunken brawlers, knocking some of them so stiff it re- quired the efforts of several men to bring them to their senses. After this they sneaked away and the dance went on undisturbed. The year 1923 will bring much of good cheer to our citizens because most of the working people are em- ployed at good wages. Strikes and rumors of strikes have passed, and the outlook is brightening with each pass- ing day. If the coal leeches and union labor thugs and walking delegates can be made to see light, there may be cause ere long for great rejoicing through- out the land. There are those who think they can remedy every discomfort by Govern- ment legislation. Such people have learned nothing from experience; in fact, are irridescent dreamers who learn nothing and are forever invent- ing new theories for the betterment of the human family. The good o:d law of supply and de- mand has no acceptance on the part of the modern new light fanatics who seldom. see an inch before their nose. Life is what we make it, not what this one or that says it ought to be. The life forces of this great Nation have been in jéopardy before now and the feeble yawps of those who find everything going to the dogs in gov- ernment affairs will cut little figure in the general roundup. The new year, which comes in with abundant promise, ought to be made the best, most prosperous year in the history of the Nation. Let every one resolve to do his duty and this era of prosperity can be brought about. Farm prices are tending upward; in fact, are fully as high as is for the general good. Those farmers who have been able to hold back their mar- keting are now finding a profit in their se ling. The tremendous crush of Christmas shopping shows a clean and hopeful condition throughout the country. Santa Claus has had his hands full car- rying presents to everybody under the flag of Uncle Sam. We are the one Nation in all the world which has enough of this world’s goods and to spare, vhich fact alone speaks well for the future of our beloved country. If the American people reso‘ve that this new year shall be a prosperous and happy one, all the plottings and squab- blings throughout Europe need have no alarms for them. We, the people, are on deck, wide- awake to the ‘best interests of America, and no wheedling foreign diplomats, nor. sneaking reds can bring about trouble here at home. Hail the glad New Year! Stand fast for sobriety of thinking, of acting staying up the hands of our legis‘ators, backing them strongly in everv honest effort to give the nation proper laws which will stand for the many as against the bloc system of favoritism which has too long pre- vailed, and the close of the year 1923 will see the Nation on its feet again, prosperous and happy as never before in its history Old Timer. —_>-> We always hate those to whom we have been unjust, $1 ~~ BUSINESS WANTS DEPARTMENT | Advertisements Inserted under this head for five cents a word the first Insertion and four cents a word for each subsequent continuous Insertion. if set In capital letters, double price. display advertisements in this department, $3 per Inch. No charge less than 60 cents. Small Payment with order is required, as amounts are too small to open accounts. Wanted to Buy—About twelve or more chicken batteries, and also a small hand elevator. Address No. 995, care Michigan Tradesman. 995 Wanted—An experienced salesman to travel Central Michigan territory for Saginaw wholesale grocer. Address No. 996, c-o Tradesman. 996 Position Wanted—By capable al! around man in men’s wear or department store. Fourteen years’ experience. Box ~ 44, Shepherd, Mich. 997 FOR SALE—Grocery stock and fixtures in St. Johns, Michigan. Inquire Judson Grocer Co., Grand Rapids, Mich. 998 Hotel For Sale—Thayer House, Ashley, Mich All rooms heated, well furnished, electric lighted. Good location. Five lots. For further information write H. A. Thayer, Ashley, Mich. 999 For Rent—Two new stores, Flint, Mich., 19x60 ft. Steam heat. Fine location. Ww. T. Kelley, 1602144 N. Saginaw, Flint, _— REBUILT CASH REGISTER CO., Inc. Cash Registers, Computing Scales, Adding Machines, Typewriters Other Store and Office Specialties. 122 N. Washington, SAGINAW, Mich. Repairs and Supplies for all makes. CASH For Your Merchandise! Will buy your entire stock or part of stock of shoes, dry goods, clothing, fur- nishings, bazaar novelties, furniture, etc. LOUIS LEVINSOHN, Saginaw, Mich. PARTNER WANTED-—Old established manufacturing business: in St. Louis. This is no get rich proposition, but one of the best investments in St. Louis if you want a permanent, reliable business. $90,000 or over required. Prefer man who is capable of taking entire charge of sell- ing end of business. Address Box 694, care Central Station Post Office, St. Louis, Missouri. 988 For Sale—Moving away. I offer my home with ten (or more) acres of land, with buildings worth at least $5,000, for $6,000. Beautiful situation, on Dixie Highway. Just outside village of Plain- well. For particulars, address H. L. Bliss, Plainwell, Mich. 978 Pay spot cash for clothing and furnish- ing goods stocks. L. Silberman, 1250 Burlingame Ave., Detroit, Mich. 566 | A. E. GREENE SALES CO. Merchandise Sales Specialists Conducting complete closing-out, re- duction and Business building sales for retail merchants anywhere. 216 E. Main. Jackson, Michigan For Sale—Cash registers and store fix- tures. Agency for Standard computing scales. Dickry Dick, Muskegon, — Wanted, Position—By experienced man, in either groceries or hardware. Capable of managing either. Best references. Address No. 991, care Tradesman. 991 For Sale—General stock in country town. Store doing good business. Buy- er should have $2,500. For futher par- ticulars address National Grocer Co., Cadillac, Mich. 958 CAFE—SUPER BARGAIN: ANNUAL BUSINESS $40,000; ONLY CAFETERIA IN TOWN IN CENTRAL MICHIGAN. NEW EQUIPMENT. $40,000 BUYS ALL. W. J. Cooper, Mt. Pleasant, Mich. 993 Wanted—Store fixtures. What have you in store fixtures you want to cash? Write A. L. Redman, Olney, Ill. 985 Have $10,000 worth of deed land con- tracts on Royal Oak Improved property, exchange for merchandise. Mr. Lewis, 1561 Richton Ave., Detroit. 986 If you are thinking of going into 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 arg looking—THE BUSINESS MAN, Latest type, For Sale—One Butterkist pop corn and peanut roaster, Holcomb & Hoke make. nearly new, used three weeks. For price and particulars, write or phone W. M.. Ackerman, 549 Pine pr N. W., Grand Rapids, Mich. oa 4294, 9 DICKRY DICK THE SCALE EX- PERT. MUSKEGON, MICH. 939 KWIT YOUR KICKIN About business. Have an Arrow Sale by THE ARROW SERVICE Cor. Wealthy St. & Division Ave. Citz. 62374 Grand Rapids, Mich. For Sale—The grocery stock and fix- tures of H. H. Colby, of St. Johns. Henry F. Parr, trustee. St. Johns, Mich. 952 A Good Drug Business For Sale—Owing to death of owner, I have a good drug store to offer at attractive price. Grow- ing section Florida. Address No. 989, care Michigan Tradesman. 989. For Sale—General stock, or stock and brick store building, in prosperous town of 1,400, center good farming community. Will invoice about $4,000. Business on eash basis. Dwelling house included in purchase if desired. Address No. 990, care Michigan Tradesman. 990 SIDNEY ELEVATORS Will reduce handiing expense and speed up work — will make money for you. Easily installed. Plans and instructions sent with each elevator. Write stating requirements, giving kind of machine and size platform wanted, as well as height. We will quote a money saving price. Sidney Elevator Mnfg. Co., Sidney, Ohio STRAIGHT SIZE— The Johnson Original 10$Cigar MANUFACTURED BY TUNIS JOHNSON CIGAR CO. GRAND RAPIDS, MICHIGAN =e og SSS POLS Or OL IO er —-—— 32 THE JOLLY HEARTED VISITOR. Since man, whether he realizes it or not, lives chiefly in a world of his own creation, in a world peopled with per- sons of his imagination whom he vain- ly believes identical in appearance and life with individuals with whom he comes into physical contact, to whom he talks and whom he hates or loves— since this is so, why should he decry the cult of the children’s patron saint, who is unreal only because now he has no existence in accepted body form? The original of this mysterious an- nual visitor was once as corporeal as any of us.. It is true, very little is known of him except that he loved children and lived in Asia Minor. But this lack of definite knowledge only adds to his charm. It makes possible his metamorphosis into many forms and his appearance under many names. His heritage as the children’s saint, as a saint outside all creeds and churches, is a magnificent one. Instead of abol- ‘ishing him, we should most carefully preserve him and learn to appreciate more fully the generous spirit he repre- sents. As a purely legendary character Santa Claus is the most harmless in the category. His one mission is to add mystery to life, to teach open heartedness and love. He is the one ever-faithful friend of childhood. He always smiles. His reindeers always prance and dance. Even if Santa Claus is not the most elevated conception that comes home to us at Christmastide, he reflects sufficiently the spirit of the Babe to inspire the thought that had the Christ as a child been given the task of creat- ing a patron. saint of childhood, he would have conceived and -~ molded some such character. WOOLEN GOODS MARKET. Little change is observable in the wool situation. The results of the re- cent auction offerings in London and Australasia appear to show only one thing definitely. This is that the up- ward movement in prices has spent itself and-that, while desired qualities may not be any cheaper in the near future, they-are not likey to be higher. What recessions there have been re- cently have been in certain kinds of merino wool. Prices in this country follow fairly closely those for cor- responding foreign wools, plus the 31 cents per pound duty. In this there is no pretenese that any one ex- cept the domestic consumer pays the duty. It is perhaps noteworthy, in connection with the supposedly high cost of sheep raising in this country, that about 53 per cent. of all the sheep in the eleven Far Western States are grazed at least a part of the year in National forests. This is according to the report of the Forest Service of the Department of Agriculture. Woo!- en. mills are still busy on Spring or- ders, but are preparing for the ‘open- ings for Fall, which are expected with- in the next two or three weeks. Con- siderable curiosity is manifested as to what the prices, when made, will show. Some rise is, of course, expected. The question is how much. The general impression is that the main factor will be somewhat conservative at the start MICHIGAN TRADESMAN in order to see how advances are re- ceived. Some orders for overcoatings continue to be received. The clothing outlook will be a little better defined after some clearing sales of suits are over. Women’s wear is showing some progress. HUMAN ELECTRICITY. Everybody is familiar with static electricity. One rubs the cat’s fur the wrong way, and gets a little shock. The cat, however, must be a dry cat. Or one walks across a carpeted floor on a dry winter’s day and then touches a radiator or some other metal object; whereupon there is a perceptible dis- charge from the body. It is said that some folks can light the gas in that way. Anyhow, while sparks produced in this manner are ordinarly~ harmless, they are under some circumstances a source of serious danger. They cause a great many accidents in gasoline distilleries, explosive factories, flour mills, dry cleaning establishments, cot- ton-gins and threshing machines. The National Association of Dyers and Cleaners is now undertaking an active campaign to eliminate fires from this source. Inasmuch as appreciable charges of static electricity can be produced only when the surrounding air is very dry, the most effective prevention is to dampen the atmos- phere of factory rooms by. injecting steam. This is on the authority of the United States Bureau of Standards, which suggests, as another precaution, the connecting of all metal parts of machinery together by wires. SLAVERY. AND THE KU KLUX. It is a matter of surprise and per- plexity to many loyal citizens to ‘earn that apparently educated, moral, en- lightened, even Christian persons have joined the Ku Klux Klan. It seems incredible, unless it is due to lack of discrimination between the upright and patriotic principls announced by ‘the Klan and their cowardly, masked, indefensible methods of action. To those who join it the end must seem to justify the means. It would be well, however, to re- member the words of Abraham Lin- coln when he said: “No man is good enough to govern another man with- out that other man’s consent.” Who- ever attempts to do this develops a ‘ust for power and eventually be- comes unjust, arrogant, and tyrannical. High Grade Goods Count Against . Low Prices. Said a successful manufacturer: “I have always been especially earnest in having dealings clearly defined, fair and honorable; whether they are with employes or the trade; in working energetically and in entire harmony with the legitimate wholesale trade, either singly or collectively in their associations. My occupation has been one of many hardships, long working hours and only moderate returns, but I have always adhered to the belief that in the long run high grade goods will count as against low prices.” —_-oo eo --—— The differente between the service a salesman gives and the service he could give may be the difference be- tween a good and a poor salary. ’ West. Personal Glimpses of Philip D. Armour. For many years in the early days of the Tradesman I visited Chicago every Thursday. Armour & Co. then had their office at 205 La Salle street. Mr. Armour had a personal office not to exceed ten feet square at the right of the entrance to the main office.-All the furniture in his office was a desk and two chairs. There were no pic- tures on the walls, but directly over his desk was this inscription. “Say little of what you have done “Say nothing of what you intend to do” It was Mr. Armour’s custom in those days to walk from his home to the office—sometimes all the way, if the weather was pleasant and his strength did not flag. His driver followed along the curb with the family ready to pick him up instantly on a signal from the pedestrian. Mr. Armour prided himself on being at his office at 7 o’ciock every morn- ing. If he found any of his employes there ahead of him, it pleased him greatly and as soon as such punctual- ity became a habit with any regular employe, Mr. Armour marched over to his desk and handed him his per- sonal card with the request: “Go over to Blank’s across the street, and get a new suit of clothes. This card will be your authority to have the clothes charged to me.” It was a tradition of the office that $40 was the limit in a case of this kind. One young man was so unfortunate as to think he could “spring the old man” and order- ed a $120 suit. The invoice came in in due time and was placed on Mr. Armour’s desk. Mr. Armour ap- proached the young man with the en- quiry: : “Did you get your clothes?” “Ves,” was the reply. “Ts this the invoice for the clothes?” “Yes.” “Is the amount correct?” “Yes,” “All right,” said Mr. Armour, as he turned away. “Anything wrong with the invoice?” enquired the young man. “No,” remarked the sturdy old mil- lionaire; “but you know I. am a good judge of hogs.” On one occasion I met Mr. Armour coming out of his office as I was go- ing in to call on him. He said I was the man he was looking for, because “on a previous call I had told him I had never visited Armour Institute, which was one of the first manual training schools established in the He was just leaving for the Institute and I glad‘'y accompanied him. One of the first things which attracted my attention was a table around which white, colored, Japanese and Chinese boys were grouped. “I see you do not draw the color line here,” I remarked to Mr. Armour. “No,’ he replied, we settled that question in the early days of the in- stitution. We had a white boy here from one of the Southern cities and it so happened there was a colored boy in the same class with him.. One morning a distinguished looking gen- tleman nut in an appearance and re- marked to Dr. Gonsaules, the super- intendent: oS carriage, * December 27, 1922 “Dr. Gonsoules, this will not do. You have a colored” boy in my boy’s Class.” “Not any more,” remarked Dr. Gon- saules. “We had an examination here yesterday. The colored boy goes up one class and your boy goes down one class, so they will be two classes apart.” “The Southern gentleman accepted the situation philosophically,” said Mr. Armour, “and frequently visited the Institute for two or three years. When the colored boy graduated from Ar- mour Institute, he was asked by -the white boy’s father to take general charge of a manual training school in the city where the Southern gentleman lived—a school he founded and sup- ported as long as the lived. When he died he left sufficient endowment to maintain it forever.” , I have known many millionaire busi- ness men in my day, but I never knew one who was more approachable, more amiable or more replete with the milk of human kindness. than P. D. Armour. E. A. Stowe. ————_2-2~» Restaurant American. “Scrambled eggs,” ordered Louis J. Koster at a restaurant the last time he was in Detroit. “Milk toast,” mur- mured a brother traveler, who was not feeling well. “Scramble two and a stew,’ sang the waitress titian hair. graveyard with the “Here,” corrected the second man, “T want milk toast.” “You'll get it, buddy,” replied the girl. “That’s what they call milk toast in Pittsburg, where I worked.” The two travelers held a conference and decided to “put one over” on the “fresh young thing’ from Pittsburg. The first one wanted a glass of milk -and the second one a cup of black coffee. When the girl appeared to. put a “set up” of the restaurant artillery in front of the men, the second traveler gave the following order: “A bottle of lacteal fluid for my friend and a scuttle of Java with no sea foam for me.” “Chalk one an’ a dipper of ink,” shouted the girl. She didn’t even smile. —_ <-> Hides, Pelts and Furs. Green, No. Green, No. Cured, No. Cured, No. z Calfskin, green, Calfskin, green, Calfskin, cured, Calfskin, cured, ey fi 10106, MO. Fo a 4) BEGENGS: ING. 5 3 00 (Ne AVootl 2 ooo 75@1 <4 7 50@1 25 BNGATUMNES 2 50@1 00 : Tallow. Prime No. 1 No. 2 Unwashed, Unwashed, Unwashed, Skunk, No. 1 Skunk, No. Skunk, No. Skunk, No. 4 Mink, Large Mink: medi: cso Mink, Small Raccoon, Large Raccoon, Medium Raccoon. Small Muskrats, Winter Muskrats, Fall _--_-_--- Muskrats, Small Fall - ‘ Muserate, Kitts ..2..2- 2-4. The Mill Mutuals Comprising Twenty of the Strongest American Mutual in your tOwn, the Companies writing exclusive sale of Fire «2 Tornado the finest line of teas Insurance and coffees in the air caveldliy uclectad rahe | country? Pose — ea sei a Net Cash Surplus $10,000,000.00 our SOLE AGENCY a is | CHASE & SANBORN | CHICAGO a‘ ; j GEO. A. MINSKEY, Manager [atANTEA) & | 120 W. Ottawa St. Lansing, Mich. ASK YOUR JOBBER FOR Hart Brand Canned Foods HIGHEST QUALITY Our products are packed at seven plants in Michigan, in the finest fruit and vegetable belts in the Union, grown on lands close to the various plants; packed fresh from the fields and orchards, under highest sanitary conditions. Flavor, Texture, Color Superior. Quality Guaranteed The HART BRANDS are Trade Winners and Trade Makers Vegetables—Peas, Corn, Succotash, Stringless Beans, Lima Beans, Pork and Beans, Pumpkin, Red Kidney Beans, Spinach, Beets, Saur Kraut, Squash. Fruits:—Cherries, Strawberries, Red Raspberries, Black Raspberries, Blackberries, Plums, Pears, Peaches. W.R. ROACH & CO.,, Grand Rapids, Mich. Michigan Factories at HART, KENT CITY, LEXINGTON, EDMORE, SCOTTVILLE, CROSWELL, NORTHPORT WHEN WINTER COMES P olarine THE OLD weather imposes new operating conditions on your trucks and automobiles. - These must be met if your machines are to deliver maximum service Nearly all makes and types of engines require a lighter grade of Polarine Oil in winter than in summer. Heavy oil congeals in cold weather and does not flow easily through the lubricating system. Unlessthe correct winter grade of oil is used, some parts of your engine may operate without oil until the heat from the engine causes it to flow readily. Scored cylinders, burned bearings and a host of other damages result when this condition occurs. Not only do you pay for these repairs, but while they are being made you lose the time of the machine and the driver as well. GUARD YOUR HAULING CosTs If you would guard your hauling costs, use Polarine. It ismadein four grades—Medium Light, Medium Heavy, Heavy and Extra Heavy, one of which lubricates correctly your machine during cold weather. Do not rely on hearsay or the judgment of those not qualified to select this correct grade. Remem- ber there is only the right grade _and the wrong grade of lubricating oil—there is no such thing as a ‘second best grade. Consult the latest Polarine Chart of Recommendations, which our lubricating engineers have com- piled in co-operation with manu- facturers of automobile engines. Thischartisdisplayed @iaelt. by all Standard Oil ie Company (Indiana) acon iy agents and most Pol- arinedealers. It will be sent you free o request. : STANDARD OIL COMPANY (INDIANA) Michigan Branches at Detroit, Saginaw, Grand Rapids 937 S. Michigan Ave. = =