A = y) Fr y CZ iy Sc x ; & 4 RS \ oer re es; ~ 3 STIR TE Ol 2 CD CoA oe / ae se RI a ki ACh ex) a iS A ks Z i ae S ee Ee ry) A] KO Y s,' ONE BL NUS CoS) LN? ‘a = Gace CG Te Nee RNS AR RAC ae ELRUIE : <2 PUBLISHED WEEKLY % GES e768 TRADESMAN COMPANY, PUBLISHE A252) DASA | <— BODE AEE TAL OR PD LOIN Z s 3 , ANI SRO OSEO , YLEINR RAS S g Nhe b 5 T} p) e 7 et ie aE G 6 rN a “sy ae Ny )) Wy 7 nn oes i (A) Ke PIA coy _ Ey oe \ AV GN VE: Sey ax Oe AC Yi A nee a PS PO OCS QR, Nee oon ( LSS AG RNID 2 ps G owe: a Oe oh r) i) , J SS po Xa kh Mf 8 // Ue Re / i ‘ D i ES NS >= €) SS tS q 2 ¢ ee QM Ze orty-first Year AND RAPIDS, WEDNESDAY, DECEMBER 19, 1923 SOfo Neu sit Moy 6 Ss ¥ y, ma Keeping Ch ristmas A RE you willing to forget what you have done for other people Li brary St ~~ and to remember what other people have done for you; to ignore what the world owes you and to think what you owe the world; to put your rights in the background and your duties in the middle distance and your chances to do a little more than your duty in the foreground; to see that your fellow-men are just as real as you are, and try to look behind their faces to their hearts, hungry for joy; to close your book of complaints and look around you for a place where you can sow a few seeds of happiness—are you willing to do these things even for a day? Then you can keep Christmas. Are you willing to stoop down and consider the needs and the desires of little children; to remember the weakness and loneliness of people who are growing old; to stop asking how much your friends love you and ask yourself whether you love them enough; to bear in mind the things that other people have to bear on their hearts;to try to understand what those who live in the same house with you really want, without waiting for them to tell you; to trim your lamp so that it will give more light and less smoke, and to carry it in front so that your shadow will fall behind you; to make a grave for your ugly thoughts and a garden for your kindly feelings, with the gate open— are you willing to do these things even for a day? ‘Then you can keep Christmas. ' Are you willing to believe that love is the strongest thing in the world—stronger than evil, stronger than death,—and that the blessed life which began in Bethlehem nineteen hundred years ago is the image and brightness of the Eternal Love? Then you can keep Christmas. And if you keep it for a day, why not always? But you can never keep it alone. HENRY VAN.DYKE Publie Reterence Librar Ruf aS CEA Ss YADA NAA ASA DRA MK pm ap How Will You Buy Refrigeration? Will you buy refrigeration machinery on a provable basis of what it will do—tomorrow as well as today? On proof of the maintenance of low tempera- ture, with sustained dry atmosphere? Will mechanical simplicity—continuous high effi- clency—matchless eeonomy—and ease and cer- tainty of control, be important factors in determining your selection? The answer to each question is ‘““Yes’’—if you specify ““BRECHT!”’ You will be sure of an installation best suited to your needs—recommended by engineers of highest standing. And your investment will be safeguarded by purchasing from a company with over a decade of experience in its chosen field—enjoying world leadership. Plans for Refrigerators, Refrigerator Display Cases, Coolers, Storage Rooms, Water Cooling Systems, and in fact for any refrigeration requirement, will be sub- mitted without obligation. Write— ESTABLISHED 1859 ST-LOUIS f. 1 \'°" 9231 Cass Ave. St. Louis, U. S. A. NEW YORK, N. Y. CHICAGO, ILLINOIS 174-176 Pearl Street Monadnock Building SAN FRANCISCO, CALIFORNIA 67 Second Street Acting as a great supply depot and manufactory of machinery, equipment and supplies for the meat and allied industries, The Brecht Company has contributed largely to the present efficiency with which the world’s food is now marketed. Local ‘TELEPHONE SERVICE Is Not All ¢ OU use your telephone to call local friend, store or ofice—that is local service. But that is not the full tele phone service offered you. The Telephone Company has built, at very great expense, mile upon mile of lines that lead, through storm and fair weather, to 70,000 cities, towns and hamlets, and over which is offered a greater service. These lines make close neigh: bors of persons miles apart— loved ones, friends, business acquaintances. Long Distance cuts the miles to min- utes, for messages of business, friend- liness or sympathy —and places the world at your elbow. MICHIGAN STATE TELEPHONE COMPANY nh: Forty-first Year GRAND RAPIDS, WEDNESDAY, DECEMBER 19, 1923 Number 2100 MICHIGAN TRADESMAN (Unlike any other paper.) Frank, Free and Fearless for the Good That We Can Do. ‘ssue Complete in Each itself, DEVOTED TO THE BEST INTERESTS OF BUSINESS MEN. Published Weekly By TRADESMAN COMPANY Grand Rapids E. A. STOWE, Editor. Subscription Price. : Three dollars per year, if paid strictly in advance. Four dollars per year, if not paid in advance. Canadian subscriptions, $4.04 per year, payable invariably in advance. Sample copies 10 cents each. Extra copies of current issues, 10 cents; issues a month or more old, 15 cents; issues a year or more old, 25 cents; issues five years or more old 50 cents. Entered Sept. 23, 1883, at the Postoffice of Grand Rapids as second class matter under Act of March 38, 1879. THE ADVANCES IN COTTON. For some reason or another, there was considerable of a disturbance in the cotton market last Wednesday be- cause the estimate of the Department of Agriculture put this year’s crop down to a little over 10,000,000 bales, or about 200,000 bales less than figured out a month before. When the report came out it was followed by an up- turn of about 150 points, or $7.50 per bale. Subsequently, a more cautious feeling prevailed, due to the reflection that high cost of the raw material would result in checking its use. This has, in fact, already been happening. In November, for example, the cotton consumed in domestic mills was about 20,000 ‘bales less than in the month before and over 48,000 less than in November, 1922. For one-third of the present cotton year the consumption has been about 100,000 bales less than in the same period a year ago. At this rate there will be over 1,000,000 bales less used in the year. It has become apparent that the small crop plus the carryover, would not be suf- ficient to last through the year if the demand were anything like normal. 3ut with cotton, as with other raw materials of manufactures, the point is reached when high price makes its use almost prohibitive. Before the war it ‘was figured out that, about this tinge, 30,000,000 bales of cotton or over would be needed for the world’s pur- poses. Since then added uses have been found for the material, notably that for automobiles. Yet the- world manages to get along with very much less than was predicted, because it cannot afford to pay the price. Re- striction in the use of cotton is ob- served abroad as well as here. It is shown in every European country. In Great Britain cotton goods have been sold for less than and a lot of the yardage, especially in the finer constructions, has come to this country. In Germany, for the replacement cost ‘consequent year ended with July 31, the amount of American cotton used was 853,000 bales, a drop of 230,000 bales from the year before and comparing with an average pre-war use of 1,874,000 bales. In this country the makers of all kinds of cotton goods are trying to bring their products somewhat near to a parity with the cost of the raw ma- terial. They are doing this gradually, feeling their way as to how far the buyers will go on advances. Some instances of this kind were made pub- lic during the past week. A difficulty in the way is in the quantity of fabrics held by. second hands who dole out their holdings whenever cotton takes a drop. But these supplies must soon give out and then the real test will come as to the quantiy of goods that will move at the advanced levels. MOVING SLOWLY. There is at present more than the usual seasonal apathy which marks the closing weeks of a year in the business field. It is caused not so much by indifference as by uncertain- ty. There is no depression such as marks bad times, because this is not the condition which prevails. The basic industries appear to be in good shape, and a mild period of weather over a great portion of the country has permitted the continuance of a large amount of employment not cus- tomary at this time of year and the distribution of more wages than usual. Excepting, also, in a few instances, like that of the shoe- makers of Lynn, there has been no recent reduction in the high’ wage scales. Certain of the textile estab- lishments, it is true, are being oper- ated part time or with fewer operatives but those thereby affected make up only a small percentage of the coun- try’s workers. But, despite the gen- eral appearances of well-being, there is on all sides the feeling that things are not normal, or even as stable as the apparent conditions would war- rant. The need seems to be for lower costs, larger production and cheaper prices, and yet nearly every factor in operation seems to preclude these. The willingness, too, to loosen purse strings for luxuries and amusements while drawing them tighter for what used to be considered necessaries complicates the problem of the trader. It is, therefore, no wonder that the latter is moving slowly nowadays. ieee enema ¢ “PERMISSIBLE PUFFING.” Just how far a dealer may go in the “permissible puffing” of this goods is a question suggested by a case recently before the Federal Trade Commission. A firm of shirtmakers had been cited by the commission to show GCause why they should not be ofdered to discontinue the practice of branding shirting material as “English” when it was of American manufacture. The defense offered was that the usle of this label con- stituted “permissible puffing” of wares and that it was not unfair competi- tion within the meaning of the anti- trust laws, inasmuch as it did not tend to create monopoly or exercise undue restraint of trade. Cases of this kind involve both points of law and of trade ethics. If it should be decided that this parti- cular practice is not a violation of the Clayton act, there is still the question whether the use of “Eng- lish” to describe American goods is justifiable. Practices of this character are widely prevalent. Labels in French affixed to domestic goods are one of the most familiar devices. To draw the line in such cases be- tween permissible puffing and intent to deceive is a delicate operation. Trade associations ‘have recently tak- en up the cudgels against the use of misleading trade terms, and they have much work ahead if they undertake to clear up the situation completely. FERRIS A DEAD DUCK. Senator Ferris’ first official act in Washington was a sorry exhibition of petty politics unworthy of the great State he was, unfortunately, elected to represent—by Republican votes. In- stead of voting with the Republicans :nd Democrats to confirm the appoint- ment of Frank B. Kellogg as Ambas- sador to England, he aligned himself with the half dozen malcontents and anarchists of the LaFollette stripe in voting against the appointment. In taking such a stand he not only dis- appointed the friends who had repos- ed confidence in his saneness, but he automatically placed himself in a posi- tion where he cannot do Michigan any good or secure any ‘concessions or advantages for his constituents. From now on he is a marked man, incapable of launching any constructive legisla- tion or taking part in any great move- ment for the advancement of the Amer- ican people. He hes made his bed with trouble makers and malcontents and there he must remain to the end of his term, sharing the contempt of all men who have no use for obstruc- tionists of the LaFollette ilk. FRED STEVENS HOME AGAIN. No event has ever given Grand Rap- ids people more genuine pleasure than the return of Frederick W. Stevens to the home of his boyhood and early manhood. During the years Mr. Stevens has served other interests in other fields the welfare and advancement of his confections were ever his first thought. There was no task so great, no burden so heavy that he was not at all times glad to assume it, if, by so doing, he could further its interests. Of striking presence and pleasant address, great analytical powers, deliberate in his con- clusions, of unswerving integrity and of great courtesy of manner, he em- bodies in himself all the characteris- tics of a great trust executive. To his fellow directors Mr. Stevens will show the utmost courtesy and consideration, and by his justice and kindliness endear himself to the offi- cers and employes of the institution. To many of the patrons of the Mich- igan Trust Company he is not only its President, but a trusted friend, on whose wise counsel and advise they will always rely. Mr. Stevens will be first and fore- most in civic affairs and will give free- ly of his time and means for the public weal. His private life is unspotted and un- selfish and his domestic relations are ideal. A true friend, a great-hearted and public-spirited citizen, Mr. Stevens has every reason to regard his return to Grand Rapids with pleasure and satis- faction. Gabby Gleanings From Grand Rapids Grand Rapids, Dec 18—Charles H. Coy has resigned his position as man- ager of the store of the Carp Lake Manufacturing Co., at Carp Lake, to accept a similar position as manager of the general store of the Michigan Tanning and Extract Co., at Kegomic. G. K. Coffee was so ill last week that he was removed to Butterworth hospital, where he has made a marked change for the better. Now he begs to be taken home again. His wish w.ll be granted as soon as the family physician can secure a man nurse to handle the case. Thomas Windover has been enzaged to cover city territory for Hirth- Krause & Co. He succeeds Hurry Bar‘, who will engaze .n the life .n- surance business. F. O’Boyle, who has been connec:- ed in Wilson & Co. for several years, has taken the territory in Southeast- ern Michigan formerly covered by Edward Lucas. He will continue to reside in Greenville. Mr. Lucas will take the position of house salesman. John Maurits, formerly with Hood Rubber Co. and D. T. Patton Co., suc- ceeds Stewart Brock as Northern Michigan salesman for Hirth-Krause & Co. Wm. Burdick, formerly with the Grand Rapids Shoe and Rubber Co., Hood Rubber ‘Co. and D. T. Patton Co., succeeds Enoch Hedquist as near- by salesmaf for Hirth-Krause & Co. Samuel Krause (Hirth-Krause & Co.)}, who was taken dangerously ill while on a buying trip to Boston a month ago and who was confined three weeks in the Methodist hospital, alt Brookline, has been brought to his home in this city. As soon as he is strong enough to undertake the jour- ney, he will go to Palm Beach for the winter. —_>~-___ How would you like a theatre where the footlights were turned to flare out at the audience? And yet some store windows are illuminated on just about that principle. THE EMPIRE OF JAPAN. Interesing Facts Regarding Its Re- markable Recuperative Powers. The area of the Empire of Japan is 148,756 square miles—almost exactly that of the State of Montana, and about three and one-half times that of the State of Pennsylvania. This is exclusive of Korea, Formosa, the Pescadores Islands, and Japanese Saghalien, but even with these the total area—260,738 miles—is not as great as the State of Texas. The population of Japan proper, accord- ing to the Japanese census of 1920, was 55,961,140, or beiween six and seven times that of Penrsylvama. If the population of Korea, Formosa and Saghalien (a very small proportion of whom are Japanese) be included, the total population reaches 77,905 - 510. The excess of birins over deaths in Japan is not as 2reat as that of the United States. Abcut one-fifth of the population of Japan lives in the cities and large towns. Tokyo and Philadelphia have nearly the same population. Osaka, Tapan’s second city and largest industrial center, has about 200,000 more people than Detroit. Kobe, the port of Osaka and very near it, almost exact- ly equals Pittsburgh in Both Kyoto, the old capitol, and Nagoya are larger than Yokohama, which was not founded until 1858, and which has about the population of Washington, D. C. Other large cities are Nagasaki, Hiroshima, Kan- azawa, Kure and Hakodate. Hako- date and Sendai are the only large cities north of Tokyo. The islands composing the Japan- ese Empire, stretching from a point parallel to the central part of Alaska to Southern Florida, contain every variety of climate, from extreme cold to tropical heat. A brief sketch of the history of Japan may be of interest. The oldest Japanese book dates from the year 742 A. D., and the origin of the Japanese race is a mystery. They have nothing whatever to do with the Chinese, either racially or in their own language, since their own lang- uage is absolutely different from every other one in the world, although it contains many Chinese words and is partly written with Chinese characters just as English and Finnish are writ- ten in Roman letters. From 712 until 1868 a curious dual form of government prevailed. The Mikado or Emperor was a puppet in the hands of the Shogun, who was the real head of the government. In 1868 the Emperor assumed full auth- which was later tempered by the granting of a Constitution in 1889. This gives the Japanese a re- sponsible and representative form of government. The first Japanese contacts with Europe began with the arrival of the Portugese in 1542. From that time until 1638 nearly all the larger European nations, especially the Por- tugese, Spaniards, Dutch and English maintained extensive commercial re- lations with Japan. In the latter year, however, all of them were ex- pelled except the Dutch, who were allowed ‘to trade at Nagasaki. The size. ority, MICHIGAN TRADESMAN visit of Commodore Perry in a Phila- delphia built ship in 1853 began the opening of Japan to the outer world. In the seventy years that have gone by since that event no nation has had greater influence in the development of the Japanese than has the United States, and no part of the United States has conribtued more than Pennsylvania to every phase of the activities of the new Japan. As a result of the earthquake the Department of Commerce estimates that it is probable that a sum not exceeding $5,000,000 will be spent on furniture and office equipment in the American style, which will probably be purchased from abroad. It is also stated that there will be a demand for electrical goods of all kinds, in- cluding electrical machinery, as well as the smaller articles. There would also seem to be an opening for ex- tending the sale of machine tools. Those from the United States have met with much favor in Japan, and their sales have been increasing dur- ing the last few years. It is interesting to note that al- though earthquakes in one form or another occur in almost every part of the Japanese Empire, certain por- tions are much more heavily afflicted them than are others. For in- stance, about one-fifth of the area of Japan is in the Island of Hokkaido or Yezo. This island is geologically distinct from the rest of Japan, al- though the straits separating it from the main island of Japan are only twenty miles wide. Two gentlemen from this island recently visited Phila- delphia and furnished an interesting account of its development. They stated that it was the only part of Japan proper where corn could be grown on a large scale, as well as Irish potatoes, onions, and _ other vegetable products such as are grown in Pennsylvania. These are raised on a considerable scale and exported to the other parts of Japan, as well as to China and the Philippine Is- lands. It is probable that the earth- quake may bring about a decided in- crease of production in this island, where United States agricultural methods have been followed for a number of years. In any consideration of the present state of affairs in Japan, the marve- lous recuperative powers of the people must be considered. From 1843 to 1855 the city of Tokyo and its en- virons suffered terribly from earth- quakes, the most severe having been in the latter year. Yet Tokyo was afterwards fully rebuilt at a time when Japan had no merchant marine, and very poor internal communica- tions. The Japanese have gone through many hard times in their interesting history, but have always shown a remarkable degree of patience and supple activity, which has carried them through every difficulty. Japan supplies about one-third of the world’s supply of raw silk, and approximately 60 per cent. of the raw silk used in the United States comes from Japan. The mountainous dis- tricts of Nagano, Aichi, Saitama, and Guinma are those whence most raw silk is produced. Before the recent earthquake about 70 per cent. of with the Japanese raw silk was exported from Yokohama, but it is expected that much of this business will now be diverted through Kobe. Tea was introduced into Japan from China about a thousand years ago. It grows best in Southern Japan, in the prefectures of Shiznoka and Mie. The special flavor and the power of preserving its quality are characteristics which cause Japanese tea to be much desired in the United States. Cotton spinning is an important new Japanese industry. Of the total output, 70 per cent. is for home con- sumption and the remainder is ex- ported to China. Copper is the principal metal found in Japan. It has been worked for hundreds of years. The mines are rich and valuable, and while formerly many exquisite works of art were made from this red metal, or “Aka- gane,” as the Japanese call it, to-day it is equally widely used for commer- cial purposes. The lacquer tree grows better in Japan than in any other country and the trees are tapped in the spring for their sap, which, after being treated is applied to various metals and woods. Since lacquer is an absolute non-conduttor of heat, the Japanese employ lacquer utensils to hold boil- ing ‘soups and even burning cigar ashes. Japanese embroidery is often very beautiful and her porcelain ware has a worldwide reputation. Camphor. Through the acquisition of the Island of Formosa in 1895 Japan became the largest camphor producing country in the world. The camphor tree is cut down and then cut up into chips, which are steamed in a vat, the vapor being made to carry off the fumes into a cooling apparatus, where condensation takes place and the camphor and camphor oil are afterwards skimmed or strain- ed off. The camphor-laurel is often from thirty to fifty feet around, and very high. —_—_+-+—_—_ Most Expert Business Man on the American Continent. Grandville, Dec. 18—The farmer as a business man. That is the whole problem in a nut- shell. That man succeds who understands business and goes at it to win, no matter whether he is on a farm, a piece of cutover land, in a store or in whatever line his hands have found work to do. It is the man and not the soil, the knack to do things in the right time and keep the work moving continually. Although there is much complaint among the farmers, surely some of them are making success of their hold- ings and forging to the front in great shape, as witness the fact that from eighteen acres of land one man sold £12,200 worth of onions, cleaning up cn his one season’s work enough to place him on easy street. This at a smal] station not forty miles from Grand Rapids. This farmer is only one of many who have done as well or better. To say the farmer is near bank- ruptcy is all wrong. Take one busi- ness with another—and farming is a business as much as merchandising— the farmer has it all over the man who sells goods from behind the counter. A successful farmer may be a poor storekeeper and vice versa. December 19, 1923 Each in his own peculiar vineyard is what counts. It is the man and not the business he is engaged in that tells the story of success or failure. There are too many sticks in the farming business, and even more. sticks behind th« counters of the stores. These sticks, of course, do not become successful nor is it right to judge the work by, the success or failure of those who engage in it. There are thousands of abandoned farms in Michigan—and, for that mat- ter, in other states—which have been quitted because of the incapacity oi the men who undertook to cultivate them. These were not adapted to the work, hence fell down and went back to a hand-and-mouth existence in town. This is the way of the world. While less than one in ten succeed at the mercantile business it would hardly be true to make such a state- ment with regard to the patrons of the soil. It cannot be far out the way to say that at least 50 per cent. of those who seek the soil for their homes make a good living, and half of that number complete independ- ence. On the whole, farming is a safer investments than merchandising, and by saying this | do not mean to stress the dangers of the latter call- ing too strongly. The strongest kind of friendship should exist between farmer and mer- chant. In some communities it is so, and a mutual understanding and good fellowship exists which it would be hard to discourage. Abandoned farms are not a sign of farm degeneration. There was never a time in history when the country was not dotted here and there with vacant farms simply because so many have taken up land with the idea that anybody can farm, that it requires less intelligence to get ahead on a piece of land than it does in any other line of endeavor. Never was there made a greater mistake, yet there is abundant evidence that many men make a fair living on land who could succeed at nothing else under the sun. I have in mind a man who came into the new country of Michigan with only his bare hands, a good fund of energy and health of body, who bought land cheaply, making very small payment down, who in the score and more of years since his coming has made good. To-day he is worth over $12,000, out of debt, living comfortably. His education was scant, yet he has founded a home and is happy. This could not have been accomplished under identical condi- tions in any other line of endeavor. It is hardly fair to underrate farm- ing and the farmer. .The country gentleman who succeeds—and there are more of these than in any other business—is as intelligent, as thor- oughly conversant with the things happening around him in the world as are those who have made their success behind bank and store coun- ters in our cities. _ Abandoned farms. Yes, but there is a reason for this state of affairs, which has always existed in America and which is not likely to be changed, however long we pray for perfection, however much we legislate for the express benefit of those who till the soil. Success is a matter of tact and in- telligence, rather than the line of en- deavor jn which the man is working. Legislation can do very little for the farmer. Legislation can do very little for the trader. Legislation can do very little for the laborer as such, but it must be adapted to all classes, as a whole, in order to accomplish the greatest good to the greatest number. America has become the home of the homeless all over the earth. Such was the cry in the early days of the Republic. We are cutting out some of the sentiment in these later years. Without regard to all the hard luck stories manufactured for political ef- ‘ . 7 ey pee t ‘ « ‘ ws eo 1 t t ’ Pe »~- i ? x y ‘ ' es at Pa ge on —— > ___)- “aed — 4. em “ } ' i re j a ee “ » = a 4 . - a ment ¢ acters a . a 2S a se eee heme » . 7 i » en ; ‘ t ‘ a ee “ » « ‘ ws ee t i 4 ? . j x y ' { — at Pa ge on init >a.) “edie 5 we ; ; ‘ i re r f r ¥ . December 19, 1923 fect we all know that the United States is the best country in the world; that the Stars and Stripes is the symbol of «a freedom and that America affords an opportunity for successful accomplishment nowhere else enjoyed. Let us not be discouraged when we read of abandoned farms, of agricul- tural decrepitude and general demoral- ization, since, when we study into the facts, it is easily found that no such conditions really exist. ‘ Given time and the American farmer will become the most expert business man on the American continent. Old Timer. a Agree Not To Deal in Prison-Made ’ Goods. Decatur, Ill., Dec. 18—To make ef- fective their protest against the com- petition of prison-made merchandise, all the merchants of this city, in- cluding department stores and dry goods, women’s apparel, shoe and men’s clothing houses, have agreed among themselves “not to handle, buy or sell knowingly goods, wares, or merchandise manufactured, pro- duced or mined, wholly or in part, by prison labor.” Stocks of such mer- chandise on hand will be disposed of. Support of the plans of the nation- al committee on prisons and prison labor and approval of the State use system law for prison made goods were included in the contract which was signed by the merchants. This contract read: “We, the undersigned merchants of the city of Decatur, Ill., believe mer- chandise made or produced by prison labor should not be sold in the open market in competition with goods produced by free labor. “We think it unjust and unfair, both to labor and the taxpayers and, therefore, we agree between our- selves not to handle, buy, or sell knowingly goods, wares or merchan- dise manufactured, produced or mined wholly or in part, by prison labor. However, we reserve the right to dis- pose of any prison made merchandise we might have on hand at present. “We favor the plans being worked out by the Associates for Government Service and the National Committee on Prisons and Prison Labor; the standardization of commodities con- sumed by State institutions and cen- tralization of purchases of all supplies. We approve of the State use system law for prison made merchandise as passed by the States of Ohio and New York.” The following merchants signed the contract: Dry goods and department stores: Decatur Dry Goods Co., H. S. Geb- hart Co., Wm. Gushard Dry Goods Co., Henderson Dry Goods Co., Ivens- Jones Dry Goods Co., Linn & Scruggs Co., The McK Store, and Stewart Dry Goods Co. Clothing stores: Harry Appelbaum, Bachrachs, Blakeney & Plum, Bohon Clothing Store, Louis Burstein, Dro- bisch Keiser Co., Ben Fisher, Abe Friedlander, R. Friedman, Gately Credit Clothing Co., Hall Bros., G. W. Harris, A. Kastan Co. Sam Kurtz, Loeb Clothing Store, Mainen- thal Bros., F. M. Neustadt & Sons, J. A. Oberman & Bro., Peoples Credit Clothing Co., Rosenthals Clothing Co., Max Rosen, Saltz Bros. Shirt Shop, J. C. Sumerfield, Wilbur Tur- pin and The Union Store. Ready to wear stores: Bright Bros., the Charlotta, Fields-Fidler Co., Harts Clothing Store, H. J. Heiner & o., Hirsch Co., Lee’s Cor- rect Dress for Women, Lingerie Shop and Hewmans Cloak and Suit Co. Fifteen shoe stores also signed. - Previous to the signing of this con- tract, J. W. Osgood, President of Os- good & Heiner Manufacturing Co., Inc., who is taking an active part in the campaign against the competi- tion of prison made merchandise, circulated a petition among the em- ployes of manufacturing and other industries. This petition, which was approved wherever presented, declared “We, the undersigned American citizens, hereby protest against the mijarketing of merchandise made in prisons and reformatories, as an. un- just deprival of the rights of free labor, as well as those of taxpayers, as definitely unfair competition, and as a menace to the livelihood of American labor and an _ unjust de- prival of the property rights of manu- facturers and other taxpayers whose invested capital and rights are af- fected. “We also pledge ourselves not to purchase knowingly merchandise pro- duced by prison labor. “We also respectfully petition the dry goods and department stores to agree between themselves not to handle garments of any kind made by penitentiary labor. “We believe prisoners should be made to work to supply merchandise for the various State and large city institutions. “We favor the plan being worked out by the Government — service agency; the uniform standardization of State and city requirements and combined purchase for those whose standards are alike. The vast expen- ditures of State and large city gov- ernments in the United States for sup- plies, nearly $700,000,000 last year, is more than can be supplied by the work of the convicts in all the penal institutions in the country.” According to Mr. Osgood, this is a question “that needs only publicity to obtain legislation that will elimin- ate this unjust and unfair competition. ——__»->____ Presidential Year. Detroit, Dec. 18—There’s the same old bogey that everybody seems to be talking about. It is up to the news- papers of this country to kill the idea that a “Presidential year” is any dif- ferent from any other year as far as business is concerned. Twenty-five million families are going to eat—and that means going to buy food—they are going to wear clothes, they are going to ride in street cars, they are going to the movies, they are going to read magazines and newspapers— no matter whether it is a “Presidential year’ or what. This idea of poor business because of a Presidential year” is a state of mind which, passed along to the employes of the business men, who “get that way,” creates a sluggishness of effort, both mental and physical, that slows up produc: tive industry, that slows up sales, that slows up spending. J. We Lindau Jr. +2. The “Comeback” of the Derby. From all accounts the derby thas fared better this season than for some time past. Efforts to revive the vogue for this type of men’s headgear have met with some success, and manufac- turers say they look for even better results later on. Soft hats still largely outsell derbies, but the retailers’ idea has been to encourage the purchase of both the plea being that the derby is highly necessary for’correct dress. The kind of overcoat prefered for several seasons post has militated against the derby to no small extent. It is now pointed ut that, with the through-and-through overcoat fabrics —the meltons and kerseys—standing more of a chance, the prospects for increased derby sales are _ further improved. —_+~-~+___ Jackson—The Metallurgical Products Co., 240 West Majin street, has been incorporated with an authorized cap- ital stock of $1,000 common and 9,000 shares at $1 per share, of which amount $1,000 and 4,000 shares has been subscribed and paid in in cash, MICHIGAN TRADESMAN CHRISTMAS The Harvest Time of Thoughts HE season when the trees of kindness, regard and gener- osity bud, blossom and bear fruit in acts of thoughtfulness and deeds of love; when the desire to promote the happiness of others reigns su- preme and all gratefully acknowl- edge that ‘‘God so loved the world.’’ Each year we are a little farther on our journey and each year we miss some who were active before. We may not be passing this way next year. Let us so improve the season that we may inspire others and receive of life’s best gifts, ten- der memories, the joy of strength- ened friendships and sympathy with any who may need our help. WORDEN (GROCER COMPANY Grand Rapids Kalamazoo—Lansing—Battle Creek The Prompt Shippers. MICHIGAN TRADESMAN MOVEMENT OF MERCHANTS. Harvard—Guilfoyle Bros. succeed Guilfoyle & Co. in general trade. Walkerville—Gleason & Clemens succeed Glenn F. Walker in general trade. Plainwell—Homer G. Brown suc- ceeds Morrill Bros. in the hardware business. Grand Junction — Dalrymple & Cleveland succeed T. J. Shallhorn in general trade. Stambaugh—The Commercial Bank has increased its capital stock from $25,000 to $50,000. Middleton— Dewey 1 & Fochier in Brice, R. FE. DP. Hart—DuNatt & Powers Thomas Welsh & Son in goods and grocery business Hamtramck—The Bank of Ham- tramck has been incorporated with an authorized capital stock of $100,000. Sunfield—Fire completely destroyed the John Palmer elevator. The loss is only partially covered by insurance. Detroit—The E. & R. Shoe Co., 124 succeeds trade at Warner general from here succeeds the dry Michigan avenue, has changed its name to the Bostonian Shoe Stores, Inc. dealer has filed a vol- untary petition in bankruptcy. Assets, $1,104, liabilities, $1,996. Detroit—The Guarantee Trust & Aoan Co, td, 21790 Hast Grand Blvd., has increased its capital stock from $100,000 to $125,000. Detroit—The Fauver-Cavanagh Co., 42-56 Canfield avenue, East, auto sup- plies and accessories, has changed its name to the Cavanagh Co. East Lansing—Bert E. Neller, un- dertaker at 433 River avenue, has opened a branch undertaking par- lor at 208 East Franklin avenue. Sparta—Frank N. Pisin: in groceries and shoes, Grand Berrien Springs—H. K. Graham is closing out his stock of hardware, paints, sporting goods, etc., at special and will retire from busi- stoves, sale ness. Lowell—Earl Thomas has returned to Lowell after an absence of three years and engaged in the produce and feed business in the former Thomas elevator. Flint—Fields of been Pint. inc, has incorporated to conduct retail stores with an authorized capital stock of $1,000, all of which has been sub- scribed and paid in in cash. Butterfield—Bert R. Plant has re- sumed business in a new store build- ing erected to replace the building destroyed by fire Aug. 9. He carries dry goods, shoes and groceries. Kalamazoo—Henry T. Prange, op- tician at 149 South Burdick street, has leased the shop in the First National Bank building, 105 South Burdick street, and will open a branch optical store. Bay City—Golden’s Pickle Works of Brooklyn, N. Y., has leased the building near the Michigan Central Railroad and Midland street for the purpose of starting a large salting factory there. Honsberger Bros., dealers in cloth- ing, men’s furnishings, shoes, etc., writes the Tradesman as_ follows: “Enclosed find check for another subscription to the best friend retailer ever had.” Saginaw—The Perrigo Shoe Repair Co., 219 North Hamilton street, has been incorporated with an authorized capital stock of $2,500, of which amount $2,220 has been subscribed and $1,000 paid in in cash. Grand Rapids—The Thomas-Krapp Motor Sales, 1900 Division avenue, South, has been incorporated with an authorized capital stock of $20,000, all of which has been subscribed and paid in, $15,500 in cash, and $4,500 in property. Detroit—Hugo G. Witt & Co, 13309 Kerchival avenue, has been in- corporated to deal in hardware, with an authorized capital stock of $5,000, all of which has been subscribed and year’s any paid in, $1,000 in cash and $4,000 in property. Port Huron—The Michelen Ele- vator & Warehouse Co., with busi- ness offices at 221 North Cedar street, Lansing, has been incorporated with an author zed capital stock of $25,000, all of which has been subscribed and paid in in cash. Sand Lake—The Mackinaw Trail Cil Co. has been incorporated to deal in oils, petroleum products, tires, auto accessories, fuel, etc., with an author- capital stock of $30.000, $16,000 of which has been subscribed and paid in in property. ized Lansing—The affairs of the Wilson- Nicol Candy Co., which recently went into receivership, are being closed up by the Capital National Bank, re- ceiver. It is believed that creditors of the firm will realize from 40 to 50 cents on the dollar. Rosebush—The Rosebush Lumber Co. has been incorporated with an au- thorized capital stock of $20,000, $18,- 000 of which has been subscribed and paid in in property. The company will deal in builders’ supplies, fuel, oils, auto parts as well as lumber. Muskegon—The Muller Baking Co. has been incorporated to conduct a wholesale and retail baking business, with an authorized capital stock of $400,000 preferred and 20,000 shares at $12.50 per share, of which amount $124,960 and 9,618 shares has been subscribed and paid in. Detroit— The Starkweather Cor- poration, 11266 East Grand boulevard, dealer in autos, auto accessories, parts, etc., has merged its business into a stock company under the same style with an authorized capital stock of $25,000, all of which has been sub- scribed and $2,500 paid in in cash. Detroit—The Joseph A. Quinn Co., 2625 Woodward avenue, has merged its shoe business into a stock com- pany under the style of Joseph A. Quinn, Inc., with an authorized cap- ital stock of $17,500 common, $2,560 preferred and 400 shares no par value, of which amount $10,020 has been subscribed, $20 paid in in cash and $10,000 in property. Manufacturing Matters. Flint—The White Ice Cream Co. is now manufacturing candy. Saginaw—The Jackson & Church Co. has increased its capital stock from $300,000 to $350,000. Detroit—The Motor City Stamping Co., 2552 Hart street, has increased its capital stock from $150,000 to $150,- 000 and 15,000 shares no par value. New Haven—The foundry here has been leased by the Rochester Foun- dry Co. after almost two months of idleness and will be reopened in Jan- uary with about 100 employes. Detroit— The Economy Motors, 2631 Woodward avenue, has been in- corporated with an authorized capital stock of $20,000, $1,000 of which has been subscribed and paid in in cash. Detroit— The Standard Tool & Manufacturing Co., 2435 Scotten avenue, has changed its name to the Standard Tube & Manufacturing Co. and increased its capital stock from $100,000 to $250,000. Detroit—The Valley Steel Products Corporation, 1325 Vermont avenue, has been incorporated with an author- ized capital stock of $25,000, all of which has been subscribed and paid in in cagh. Detroit—The Grant Dental Manu- facturing Co., 1334 Maple street, has been incorporated with an authorized capital _ of $40,000, of which amount $20,000 has been subscribed and $2,000 paid in in cash. Kalamazoo—The Clarage Fan Co., Porter and North streets, has merged its business into a stock company un- der the same style, with an authorized capital stock of $1,000,000, $900,000 of which has been subscribed and paid in in property. Detroit—The Detroit Gasket & Manufacturing Co. 1342 Lakewood boulevard, has .been incorporated with an authorized capital stock of $20,000 preferred and 20 shares no par value, all of which has been subscribed and paid in in cash. Holland—The Holland Manufactur- ing Co. has been incorporated to man- ufacture and deal in garage tools, equipment, parts, shop tools, etc., with an authorized capital stock of $25,000, of which amount $7,500 has been sub- scribed and paid in in cash. Kalamazoo—The Jay B. Rhodes Co., 612 Douglas avenue, has been in- corporated to manufacture and deal in oil dispensing cans, auto novelties, etc., with an authorized capital stock: December 19, 1923 of $50,000, $10,000 of which has been subscribed and paid in in cash. Albion—The Thwaite Furniture Co., of Grand Rapids, will remove its plant here and begin manufacturing early in January. The company will occupy the former plant of the National Spring & Wire Co. Stock to the amount of $50,000 has been sold here. Grand Rapids—The Sterling Brush Co., 634 Front avenue, N. W., has been incorporated with an authorized capital stock of $40,000 preferred and 800 shares at $1 per share, of which amount $20,000 and 600 shares have been subscribed and $9,000 paid in in cash. Detroit—The Union 2038 Michigan avenue, has been in- corporated to deal in autos, parts, supplies and accessories, with an au- thorized capital stock of $25,000, of which amount $7,000 has been sub- scribed, $1,023 paid in in cash and $3,977 in property. Grand Rapids—The National Mat- tress Co., 203 East Front street, has been incorporated to manufacture mattresses, bed springs, bedding sup- plies, etc., and to sell them at whole- sale and retail with an authorized cap- ital stock of $50,000, all of which has been suscribed, $500 paid in in cash, and $40,000 in property. Detroit—The Detroit Lillis Engin- eering Co., with business offices at 908 Kresge building, has ‘been incor- porated to manufacture and deal in auto accessories, Lillis Light Shields, etc., with an authorized capital stock of $25,000, of which amount $12,500 has been subscribed and paid in, $3,000 in cash and $9,500 in property. L’Anse—The ford interests have begun building a large dock, 1,500 feet along the shore and extending 700 feet into Keweenaw Bay. When it is finished the largest vessels on the lakes will be able to nose their way alongside. One unit of this mill is now working three shifts a day, with an average daily cut of about 90,000 feet of lumber. There are about 30,- 090,000 feet of lumber on the present Motors Co., docks waiting for the coming of spring and the boats. Glenwood—Charles Mott has two acres of ginseng and golden seal which have brought a revenue of around $3,500 this year, the dried ginseng roots being worth from $12 to $16 per pound and the golden seal from $5 to $6. Mr. Mott has been years bring- ing his gardens to perfection. The garden is located on muck land. This is not an ideal soil for ginseng, and to remedy this he has covered the tract with hundreds of wheelbarrow loads of sand, mixing it with the muck and finally making a soil both produc- tive and natural. —_>-~e—____ Hians Schmidt was reputed to be the meanest man in the neighborhood. He died. His body was placed in the grave, and according to an old Pennsylvania German custom, the people stood around the open grave waiting for sOmeone to say some good thing about the deceased be- fore filling in the grave. After a long wait Gustave Schultze said: “Well, I can say joost one goot thing about Hans; he wasn’t always as mean as he was sometimes.” December 19, 1923 Essential Features of the Grocery Staples. This week practically closes the call for Christmas wares. Bear this fact in mind and merchandise accord- ingly. Many of the items coming un- der this classification have ‘but limited, if any, sale except during the holiday season. The closer you can come to a thorough clean-up the better. Christ- mas trees, mistletoe, holly wreaths, Japanese roping, Christmas candles— these and other items are ready sell- ers now but will be deader than the proverbial door nail after the curtain is pulled on Christmas Eve. Reports indicate that the pre-holi- day business in food lines has been very satisfactory. Demand has been active and with the best of the selling period lying ahead it would seem as though most retailers should have rolled up some extra sales and profit volumes which will go far to make their year’s showing at least reason- ably agreeable. Sugar—Local jobbers hold cane granulated at 9.60c and Michigan beet at 9.10c. Tea—The demand has been very fair during the week, but without any heavy purchases. Formosas are still active, the New York market reports, without, however, any serious change in price. Most other varieties have shown a regular sale, but no boom. The tone of the market is still firm and there is little or no pressure to sell. Teas in all the primary markets are firm and show an _ advancing tendency. Coffee—The market during the week has shown a tendency to ease off a slight fraction. This applies to most grades of Rio and Santos coffee sold green and in a large way. The fractional decline, however, is small and leaves the market very much in the same condition as a week ago. The jobbing market for roasted Rio and Santos shows no change. Milds are about on the same basis as a week ago, with a fair demand. Canned Fruit—Spot offerings even of standard packs of known brands are sacrificed here and there by some op- erators, with a weakening effect upon prices and with a tendency to limit buying. Pineapple is easy in tone and a limited seller for such a popular commodity. California offerings are quiet here but are firm at the source. Canned Vegetables—There have been no price changes in, tomatoes, canners have held firm, even though they are unable to move goods. Dis- tributors are well stocked and do not expect to do much until after inven- tories. California canners are firm but are not selling much. There is no in- terest as yet in futures. Cheaper grades of peas are in strong hands and there is little or no competition in the coun- try to unload. All sieves in standard grades are quoted above buying ideas and the market is more or less in a deadlock. Futures have been taken quietly, but both buyer and seller after ‘a month or more of trading thave done as much business as they care to place or accept at present. Futures are held firm by packers on the standard lines. Corn is quiet. Following a large pack it is surprising ‘to see such a firm tone MICHIGAN TRADESMAN and such moderate stocks apparently in first hands. No pressure is exerted to sell, which makes standard and fancy unchanged as to prices. Dried Fruits—Spot old crop Cali- fornia and Oregon prunes have been taken for export out of spot stocks; jobbers have liquidated and in conse- quence the market, at least statistical- ly, is better off than a week ago. The extent of old crop holdings owned by packers and local interests is unknown and is therefore apt to be magnified beyond what it actually is, but no definite idea can be secured since the stocks are scattered. Some, however, estimate the total as high as eighty-five © cars. With old crop priced below new it is preferred. Quality in some instances is very good but in others not desirable. Spanish cluster raisins are ‘being exhausted on the spot and promise to be cleaned up after the Christmas demand is satisfied. Cali- fornia bulk lines are weak in independ- ent offerings. Package goods under Sun-Maid labels are firm and are scarce on the spot. Apricots are firm in the top grades but quiet in others. Peaches are scarce in peeled grades of the better types but are featureless in others. Pears are quiet. Currants also are not marked by any special interest. Canned Fish—The demand for all canned fish is light, as the attention of the trade and of the people is focussed on other things. All grades of Alaska salmon are dull, without change in price. The market is strong underneath and there are no cut prices around, but rather predictions of advances. Maine sardines are still very firm, but are very dull on account of the excessively high price. No change has occurred in California or imported sardines. The demand is light. Salt Fish—The demand for mack- erel is somewhat quiet on account of the holiday season. Prices are exact- ly where they were and there is some demand for mackerel coming through every day. Beans and Peas—The demand for all varieties of white beans is very quiet, with most grades easy. This applies to marrows, pea beans and red and white kidneys. California limas are fairly steady. Green and Scotch peas unchanged and dull. Syrup and Molasses—The demand for good grades of sugar syrups suit- able for the fine grocery trade has been very good during the week. The market is firmer and higher. Com- pound syrup is moving out steadily, without much change in price. Mo- lasses is strong, speaking of the fine grocery grades. Fancy New Orleans is scarce and sellers are not pressing to sell nor, in fact, are buyers press- ing to buy. The medium grades of molasses are wanted on account of the scarcity of better grades. Cheese—The market is only steady, with a very light consumptive demand at prices ranging about the same as last week. Stocks in storage are re- ported to be excessive and unless we have an increase in the consumption we are likely to experience slightly lower prices. Provisions—Smoked meats are in ample supply at prices ranging about the same as last week, with a moder- ate consumptive demand. Pure lard and lard substitutes are quiet at un- changed prices. Dried beef, canned meats and barreled pork are steady, with a light demand at prices. unchanged ——->-->___ Review of the Produce Market. Apples—Standard winter varieties such as Spy, Baldwin, Jonathan, Rus- sett, etc., fetch $1 per bu. Bagas—Canadian $1.75 per 100 Ib. sack, Bananas—94%4@934c per Ib. Butter—The market is steady on the present basis of quotations, with a fair consumptive demand. The re- ceipts of butter are about norma] for the season and the quality is average fine. The consumptive trade is ab- sorbing the receipts of fresh butter and storage stocks are being normal- ly reduced. We do not look for much change from the present situation. If we do have any change, owing to the possible increase in the make, we are likely to have a slight decline. Local jobbers hold extra fresh at 5lc in 63 Ib tubs; fancy in 30 Ib. tubs, 52c; prints 53c; June firsts in tubs, 46c. They pay 25c for packing stock. Cabbage—$1 per bu. Carrots—$1.25 per bu. Cauliflower—$3 per doz. heads. Celery—50c per bunch for home grown; $2 per box of 4 doz. bunches. Chestnuts—28@30c per Ib. for Michigan or Ohio. Cocoanuts—$6.25 per sack of 100. Cranberries—Late Howes from Cape Cod command $12.50 per bbl. and $6.25 per % bbl. Cucumbers—Hot house $3 per doz. Eggs—The market is steady on the present basis of quotations. The con- sumptive demand is absorbing all the fresh eggs on arrival. Owing to the mild weather all over the country, fresh eggs are increasing every day, and as the price has been ruling very high, we are likely to have a further decline. Stocks of storage eggs are reported to be excessive and the mar- ket is weak at about 2c per dozen lower than a week ago. The con- sumption is only fair. We look for still lower prices on storage eggs in the near future. Local jobbers pay 40c for strictly fresh. Cold storage operators feed out their supplies as follows: SEGA G a 3l1c Seconds 22 8 ee 25c @hécke 2820) 2 Zlc 2c extra for cartons. Egg Plant—$3 per doz. Garlic—35c per string for Italian. Grape Fruit—Fancy Florida now sells as follows: 6 SE aE OS icra ne ee org ne seiier $3.25 ee ee 3.50 OR 3.75 OA ape 70 3.75 Grapes—California Emperor, $2.50 per crate; Spanish Malaga, $9.50 per keg. Green Beans—$3 per box. Green Onions—$1 per doz. bunches for Chalotts. Honey—25c strained. Lettuce—In good demand on the following basis: for comb; - 25c for or Ue 5 California Iceberg, per crate ... 4.25 Beak per pound 922 3. l6c Lemons—The market is now on the following basis: S00 Sunkist 200000) 3 $5.50 S00 Red Ball 0 5.00 300 Ned Ball 2 4.50 Onions—Spanish, $2.50 per crate; home grown $3.25 per 100 lb. sack. Oranges — Fancy Sunkist Navels now quoted on the following basis: Ne $5.00 Oe a 5.00 0, 16, AG... 5.00 AG a 5.00 Oe ee 4.50 GOR i 4.00 Floridas fetch $4.25@4.50. Parsley—60c per doz. bunches. Potatoes—Home grown, 50@55c per bu. Peppers—/5c per basket containing 16 to 18. Poultry—Wilson & Company now pay as follows for live: TEUEKGYS 0 22c Peavy fawls i. 17c Heavy sorings _. 62 2 17c Bight fowls: 6250 llc Pigmt SQpemies 2 llc Geese ee 18c ye les 18c Radishes—80c per doz. bunches for hot house. Spinach—$1.50 per bu. Squash---Hubbard, $4 per 100 Ibs. Sweet Potatoes — Delaware kiln dried fetch $3 per hamper. RB Indiana Weather in Northern Michi- gan. 3oyne City, Dec. 18—We have been holed up for the last two weeks. Our friend Verbeck made us feel so small that a fair sized knot hole would pro- vide ample quarters for a regiment. Nevertheless we find a fair sized minority who felt just as we did on the subject, and others who have a fair command of the mother tongue, having a fair acquaintance with stan- dard authors and a finishing course in Michigan sawmills and lumber camps, but a discussion would get no- where. Anyway our silly and emo- tional outburst brought forth an un- equivocal statement that should serve as some kind of a hitching post to the electorate of Michigan in re- gard to the position of our junior senator. Boyne City is rather marking time just now Indiana weather in Northern Michigan does not pan out. We will admit that it has its compensations. It saves little fuel and no clothes and wears out shoes, but it is a comfort to have our feet on solid ground, and to give Lizzie an airing once in a while. We had the opportunity of hearing a very clear analysis of the present Legislature this week by our State Senator. As this analysis occurred before the reconvening last week, we are awaiting with a good deal of in- terest the outcome of his predictions, which were not what one would call easy. One thing he did say is worth repeating. Senator Bill is not un- known at Lansing. For many years he has been in touch with our State government. He said that the per- sonnel of the present senate was the best that he has ever known. Our es- teemed Senator is decidedly of the opinion that there is no use of starv- ing, if one can’t get a whole loaf when a half loaf is offered, and that the constitution is something that can- not safely be abrogated by any set of men, however honest they may be in their opinions. One never knows when the shoe will pinch the other foot. Maxy. THE ROMANCE OF COFFEE How the Staple Product is Grown and Marketed Fleeing the persecution he perhaps deserved, outlawed from Mocha, a dervish, Hadji Omar by name, sought refuge in the mountain fastnesses of Arabia. (Hungered and athirst, his eyes fell one day on some_ small MICHIGAN TRADESMAN the most lavish scale and coffee was served according to the custom of the country. What fascinated the gay French world were the napkins fring- ed with gold and the brilliant cups of eggshell poreclain into which the coffee was poured, hot, strong and fragrant. Louis XIV himself evident- ly regarded the beverage as one fit for kings, for the cultivation of cof- He ate some but they were bitter. He roasted some and they were better. He steeped the roasted berries in a running brook’s water and they were as good as solid food. That was in the thirteenth century. And from that day to this in the heart of every Arab coffee has been enthroned. Within a short time coffee attained prominence in the marts of trade and dominated all other merchandise in the shops of the market-place. Mohammedan pilgrims flocking annually to Mecca’ were made familiar with the new concoc- tion, and carried back coffee beans in their saddlebags to all parts of the globe that embraced the faith of the Prophet. And so little by little a knowledge of the virtues of the brown Arabian berry was brought to the very gates of the ancient cities of Medina, Damascus, and Aleppo. Public places for coffee drinking were soon established throughout Arabia, Egypt, and Turkey. In the latter half of the sixteenth century (1554) it made its appearance in Constanti- nople, where it proceeded to work havoc with the followers of the Mos- lem faith in the Turkish capital. The Mosques were promptly deserted for the coffee houses, causing edicts to round berries. A Coffee Plantation. fee was shortly begun within the boundaries of his own realm. From the first few coffee trees planted on the Island of Marinique in the French West Indies in 1720 have sprung all the present rich and prolific plan- tations of the West Indies and of Central and South America. It was Pascal, an Armenian, who in 1672 came all the way from Con- stantinople to open at the Fair of St. Germain the first coffee house in Paris. And that, mark you, was the first cafe. To-day cafes are world- wide institutions—and coffee made cafes. Then in 1689 came the cele- brated Francois Procope, who open- ed the Cafe Procope near the theater of the Comedie Francais. This was the most famous cafe of them all. It was to the Procope that the great Voltaire came to sip his black coffee and give utterance to his deathless philosophy. At the ripe age of eighty-four this master dramatist and man of letters found in coffee a prop to his herculean literary labors, a constant spur to his trenchant pen. It was in the Cafe Procope that the first red hat was donned. It was in this same cafe that those sinister figures of the revolution, Danton, Marat, and Robespierre, harrangued Harvesting the Coffee Berry. be issued against the use of a bever- age so delicious and so captivating as to make the sons of the faithful un- mindful of the call to prayer. But the protests of the Priests availed nothing. Coffee smoked in the ba- zaars. It flourished in the coffee houses. Its steaming ‘fragrance in- vaded even the dim seraglios of the Sultans. Under Mohammed IV, a Turkish ambassador, one Solomon Aga, in- troduced itt to the court of Louis XIV of France. That was in 1669. The entertainments provided by the Turkish Embassy were conducted on the crowds and in passionate appeal urged them on through that orgy of blood. And so the cafe had its ro- mantic, even tragic beginnings. To this day it is a fascinating study to observe the life in the cafes of Paris. At almost any hour of the day or night your Parisian will take his seat at one of the tempting little tables to indulge his “cafe au lait” or “cafe noir.” If the meets a friend, it is the best place to converse; if the weather is fine and crowds throng the boulevards, it is the best point of observation. What beverage is comparable with coffee in its intimate association with the mighty and_ illustrious figures of the past? How coffee conjures up and visualizes their several striking personalities. Balzac, the great nov- elist, was a confirmed coffee drinker. When he was poor and lived in an attic, he made it himself. When he could afford it, the best chef in Paris made it for him. Alfred de Musset, Hugo, Zola, Bernhardt, all great musicians, the great thinkers, writers, players, all found solace and inspira- tion in coffee, and were, in turn, cheered, soothed and sustained by it. The first public coffee house in London was opened in 1652. Having acquired the coffee-drinking habit in Turkey, an English merchant, Ed- wards by name, prepared the bever- age for a coterie of friends in his London home. The company, how- ever, grew to such proportions that his servant, Pasqua Rosee, was set up as a vendor of the drink and prospered amazingly. As an institu- tion, the coffee house had an import- December 19, 1923 The modern world so stiff and stale, You leave behind you when you please, For long clay pipes and great old ale And beefsteaks in the Cheshire Cheese, Beneath this board Burke’s, Goldsmith's knees Were often thrust—so runs the tale; ‘Twas here the Doctor took his ease And wielded speech that like a flail Threshed out the golden truth. All hail, Great Souls! that met on nights like these Till morning made the candles pale And revelers left the Cheshire Cheese. The coffee house was assailed from many quarters, but neither pamphlets, nor poems, nor ‘petitions, nor proc- lamations had any effect. They were the favorite haunts of the most fa- mous men of the time, and who shall say that these intellectual giants did not find their stimulus to clear thinking in copious draughts of the little brown berry—Coffee. No chronicle of the coffee house would be complete that omitted men- tion of the early American coffee house. In Revolutionary days, Vir- ginia, New York, and Massachusetts boasted these gathering places, half tavern, half coffee house, for it is to A Coffee Fazenda or Manor-house of the Plantation Owner. ant part in the making of English history in the seventeenth and eight- eenth centuries, for it was at the coffee houses of the period—then at the height of their popularity—that the great geniuses of the time met and mingled to discuss art, ‘literature, science, philosophy and matters of state. Among the names that have come down to us as frequenters of the coffee house are Doctor Samuel John- son, Boswell, Burke, Reynolds, Gold- smith and Garrick. Great souls all —and great coffee drinkers. It was to the coffee house that the great Garrick came after the play, calling for his pipe and coffee and holding forth with boon companions no less celebrated than himself. The Ches- hire Cheese ‘was a favorite haunt for these celebrities, and the Johnson room, with its rude tables and saw- dust-sprinkled floor, was its chief glory. Some idea of the flavor and romance of those days is gained from the following poem penned in praise of ths far-famed public house: I know a house of antique ease Within the smoky city’s pale, A spot wherein the spirit sees Old London through a thinner veil. be confessed that stronger stimulants than coffee were not infrequently dis- pensed within these old-time hostel- ries. Burn’s coffee house, north- west of Bowling Green, was the first in New York. Here “The Liberty * met and brewed dark plots for the overthrow of George the Third. Boston had its Crown, its Exchange and numerous other coffee houses, patronized liberally by Whig and Tory alike. At the Sign of the Green Dragon was the rallying place of many bold and adventurous spirits, for the men who gathered here and over their coffee cups plotted revo- lution were among the country’s most ardent patriots. Doctor Joseph Warren, Samuel Adams and Paul Revere met nightly with their friends at the Green Dragon and exchanged tidings of the movements of the British troops. These were the men who spread the alarm “through every Middlesex yillage and farm,” and who spirited the cannon away under the very nose of General Gage. In Colo- nial days coffee was roasted or “parched” in skillets or frying pans of the period and the beans were Boys’ Homes of Plantation Laborers. tm mente tm i mente December 19, 1923 mashed into “coffee powder” by means of a wooden mortar and pestle. There was even a type of coffee roaster that was used in the open fireplace. It had a sheet iron cylin- der measuring five inches in dia- meter and about eight inches long attached to a three or four-foot iron handle. Green coffee was put into the cylinder through a sliding door. Balancing the roaster over the blaze by resting the handle in the hook of the fireplace crane, the house- keeper slowly revolved the cylinder until the beans had turned to the proper color. These primitive me- thods were not calculated to pro- duce a cup of coffee such as regales the palates of epicures in this day and generation. It was not until the close of the great Civil War, when the reconstruction period had paved the way to permanent and lasting peace, that the consumption of coffee increased by leaps and bounds, keep- ing pace with the increasing great- ness of the country. Arabia, Brazil, ‘Central America, Venezuela, Colombia, Mexico, and the East and West Indies are the chief coffee producing countries. We may well take a fleeting glimpse of an industry that bulks so large in the commerce of every civilized nation on the earth. On the gently sloping hillsides of the coffee country are literally millions upon millions of coffee trees. Miles and miles of them stretch away up and down the roling topography often as for as the eye can see, great broad waves of green, with the narrow lines of the rich soil showing in marked contrast with the leaves. It is a sight not soon to be. forgotten. Here and there on the lower slopes of hills 5 Si os BES Drying Coffee After Removal of Pulp. MICHIGAN TRADESMAN weather conditions are favorable not only for the harvest itself, but for drying and transporting the crop after it is gathered. In picking the coffee, the boughs are pulled down with the left hand and held at the outer end while the right hand is run along the bough from the base to the tip, thus go trees. To the eye of the traveler stripping off the berries as well as many leaves and twigs. In this work of harvesting all the laborers on the “fazenda” take part—men, women, and children. Several hundred or even thousand pairs of hands on each large plantation are thus busily employed in gathering the season’s crop. In one day a laborer may gather enough coffee berries to make fifty pounds of dried coffee. The fruit of the coffee tree when ripe resembles a crimson cherry or cranberry in general ap- pearance. This coffee berry, as it is called, contains two seeds, flat on one side and convex on the other, the flat sides being together. These seeds are embedded in a sticky, whit- ish pulp, which is removed by what is known as the pulping process, and this in turn is subsequently followed by the various other processes of drying, hulling, cleaning and sorting. Along the roads deep in dust, sturdy oxen draw the wagons loaded with the precious sacks to the nearest port for shipment abroad. On its arrival in this country, green coffee is at once conveyed to great lofts in the establishments of importing coffee merchants. From the flat bags in which they are transported, the beans go to a “coffee separator,” a machine consist- ing of a number of screens of various meshes moving back and forth. The Coffee Cherries in Sacks at the Close of the Day’s Work. are the white buildings of the “fazen- das,” great stone and stucco manor houses with broad verandas and large windows, surrounded by gardens filled with palm, banana, orange, and man- these “fazendas” have a_ peculiar charm and picturesqueness, present- ing as they do an appearance of com- fort, peace, and prosperity. Harvest- ing begins in May and lasts well into August and September. This is what is known as the dry season, when beans drop from screen to screen ac- cording to size and are thus sorted. The next step is the blending of the green coffee, obviously one of the greatest importance, calling for a trained and precise knowledge of the proportion of each kind and type to meet the varying tastes and sectional preferences of coffee drinkers through- out the country. Now everything is in readiness for the interesting process of roasting. After revolving in the great roasters and the beans have taken on exactly the right shade of color or degree of roast, they are removed from the roasting ovens into large shallow pan-like trucks and quickly cooled. Subsequently they are packed into the many different 7 added measurably to our enjoyment of it. Presumptuous, indeed, are those drinks that would attempt to challenge coffee’s unique position as the great national beverage. That it is so, is attested not only by the rival Loading Coffee at the Dock for Shipment Abroad. styles of containers now so familiar to the great coffee-consuming public. We are.a nation of coffee drinkers. As a beverage it is forever estab- lished in popular esteem and favor. There is no occasion to remind sen- sible, right-thinking persons of the fallacy of the specious arguments ad- vanced in certain quarters against the use of coffee. There is a lot of commercial buncombe about its in- jurious effects, and some of it is very impressive, too, if you are of a neu- rotic temperament. There are no doubt many good people who deny themselves coffee because of some fancied or educated fear that it isn’t good for them. In this conncetion it might be mentioned that there is hardly a more salutary lesson or one with closer relation to the welfare of the human race than that to be drawn from the unexampled use of coffee with the expeditionary forces overseas. The frequency and size of the con- tracts let by the Unted States Gov- ernment during the period of the World War emphasized the import- ance that was placed upon keeping the fighting men well supplied with coffee. Co-ordination of mind and body (and that’s human efficiency) is superinduced by coffee. A boon in time of peace, coffee proved nothing less than a benefaction to the men engaged in the great struggle on the battlefields of France. Here in the United States upwards of one billion pounds are consumed annually. To what are we to ascribe this amazing consumption of coffee? There have been several contributing factors not the least of which are the many mechanical devices which safeguard the excellence of your breakfast cup of coffee. Modern machinery, assuring cleanliness, ac- curacy and dispatch, has replaced old-fashioned methods of hand weigh- ing with its inevitable spoilage and wastage. Two score years ago coffee for the most part was distributed and sold in bulk. The evolution from bulk to packaged goods has been a for- ward step in merchandising. Par- ticularly was it necessary that a com- modity so susceptible to deterioration as coffee should enjoy every safe- guard in the way of air-proof and moisture-proof protection. Guarding the original quality keeping unim- paired the volatile oils that give strength and flavor to all coffee has universally of its appeal to all classes of citizens, but also by the fact that it has been inseparably linked in most dramatic fashion with the earliest beginnings of our existence as a nation. And so, as always in the past it will continue to exert a whole- some influence in every home and a claim on the affections of all the people without parallel and without dispute. _—_——®°*——_- Seven Men Required To Break Embrace. Onaway, Dec. 18—A Dodge car kissed a Star on State street to-day. The smack was heard for several blocks. It took quite an effort on the part of seven men to break the fond embrace and one owner intends to start suit to recover damages, as he declares it an insult to try such a Dodge to alienate his Star’s affection. Miss Agnes Post, who has been in the employ of Will B. Gregg, super- intending the photo finishing depart- ment, for the past five years, went to Florida recently to spend the winter and has accepted a like position in Daytona Beach. Clarence Young is filling the position caused by her resignation. A fine play entitled “Jack’s Wife” was produced at the Family theatre Friday night by the Roger City high school under the management of Theadore Bird, who directed “My Dream Girl’ in Onaway some time ago. The stage settings were fine and the actors and actresses played their parts to perfection to an ap- preciative audience. Considerable tal- ent was shown by the singers, bring- ing much repeated applause. Home talent plays, properly conducted, have a tendency to develop the possibilities in young people which might other- wise remain dormant. Appearing upon the stage in public gives them confidence and in acting a part brings them in touch with the ways of life impossible to demonstrate in any other manner. After all, the world is a stage and life one big drama. Proper preparation of a good clean play under the directorship of an able director is not only amusement for the public, but is uplifting and educa- tional as well as elevating. Parents need have no fear of entrusting their children to the care of such an able director as Mr. Bird has proven him- self to be. Owing to the frozen condition of the ground, work has been suspended on the Black Lake State road until Spring. Fine progress has been made, however, so far and the beautiful Fall weather has enabled the workmen to accomplish a lot that will shorten the time required to finish the job next Summer. Fur coats and frozen radiators are in evidence in spite of the sunshine. All that is now lacking to make a real Winter and a Merry Christmas is more snow. Squire Signal. THE SOUL OF CHRISTMAS. Christmas is one of the things which are inexorable. It arrives in the month of December inevitably. It comes on the twenty-fifth of that month punc- tually. Not all the king’s horses nor all the king’s men can dislodge it from its place in the procession of the days. It is impossible to postpone it. There are years when we are not ready for it, but it comes nevertheless. Failures and disappointments and worries may have thrown us into a dishevelled and dismal mood, but no matter what our mood, Christmas knocks at the door and comes in. There is no escape from the clutches of the calendar. We may have fallen among circumstances which like robbers have left us bleed- ing and half dead, but Christmas, like a good Samaritan, picks us up and does its best to send us along our way rejoicing. Surely the world just now is in sore need of Christmas. The human race is in a surly and disgruntled mood. All the spirits of the underworld are working overtime. The human heart in every land is torn and feverish. The kaiser’s war has left us a legacy which many of us had not counted on. War quickens and feeds all the demons of the heart, and these do not suddenly languish when the guns have fallen silent. The passions which war un- chains do not go back swiftly to their cells. War is an arch demoralizer. It upsets everything. It brings down standards which the toil of generations had established, it dims ideals to eyes which had been trained to follow them. All the rapacities and greeds, the dis- honesties and cruelties of the heart find liberty in times of war, and when peace comes they go right on work- ing their depredations. When was civilization ever more plagued than now? When was society ever more chaotic and hysterical? The wounds are deep and the world is faint from loss of blood. In its weakness vices, which are easily thrown off in days of health, fasten on it with tenacious grip. Selfishness has attained a new robustness by what it fed on through the war, and everywhere there is sus- picion, and greed, and discontent, and a disposition to fight. Into a world which has become un- usually bitter and wrathful, there now comes, like a messenger from heaven, this festival of Christmas, with its carols and laughter, its memories of light and its spirit of good will. Christ- mas is a kind, charitable time. It speaks to the angels of our better nature. It is the anniversary of the birthday of a baby, and who can be surly and mean in the presence of a baby? This baby grew to be a man who through nineteen hundred years has been known as the “Prince of Peace.” His heart was gentle and his spirit was sweet. He nourished no prejudices, and he gave room to no dark passions. His sympathies were broad and his ideals were high. Sus- picion and malice, envy and fear found no place in His heart. Race hatred was odious to him and religious bigo- try was abhorrent. He was free from class consciousness and he claimed all men as his brothers. His spirit of \rotherly kindness began at once to influence those who were nearest to MICHIGAN TRADESMAN Him, and after His death they banded themselves together to spread his spirit over their own nation and then over the entire world. Wherever the spirit of Jesus becomes established, anger and clamor and railing are put away, and men become kind one to another, tender-hearted, and ready to forgive. This is the spirit which the world now conspicuously lacks, and it is the spirit which the world must possess if civilization is to escape unimaginable disaster. All-thoughful men are com- ing to see more and more clearly that without the spirit of Jesus society is doomed. Man has harnessed forces and created machinery which, unless controlled by the mind of Jesus Christ, will work his undoing. It is not mere- ly memers of the Christian church who are saying this; it is being said by Jews ‘and Agnostics, and by many rep- resentatives of non-Christian religions. Statesmen and business men, publicists and diplomats, now see hat there is no way out of our present distresses but by a fresh baptism of the spirit of good will. The world needs to breathe in the soul of Christmas. It is easy to catalogue the things which the crowd would like to have. Multitudes clamor for cheaper rents and groceries, many long for lower taxes, and still others dream of some social or economic reorganization of the world, but there is a need which lies deeper than any of our conscious wants, and that is the need of more brotherliness in the hearts of the peo- ple. The whole world needs just this, and without this we must perish. There are many who are despondent. There are some who are without hope. They sit in the seat of the scornful, and they refuse to be comforted even amidst the festivities of Christmas. They persist in staring at what they call the facts. All the facts which they see are dark. There is no light anywhere. Conditions in America are bad—in the Old World they are worse. “Let us not delude ourselves. Let us feed ourselves on no foolish dreams. Let us face the facts!” This is the burden of their story. By all means let us face the facts. Let us hide our eyes from nothing. But let us be sure that we face all the facts. Let us be careful not to drop out of sight the most important fact of all, the fact that at the center of the universe there beats a heart which is wonderfully kind. This is the fact to which Christ- mas calls our attention. It is easy to overlook it, but we cannot ignore it without immeasurable loss. The universe is founded on good will. The earth is wrapped in the meshes of the law of brotherly kindness. The migh- tiest of all known forces is love. If the Creator of the universe has a heart which is gentle and loving, then the future of mankind is secure. If we are held in the hands of a God of good-will, those hands will never let us drop. Some time, somehow, our ugly passions will all be conquered, and all men will find their supreme delight in doing their Maker’s will. Christmas is a day of giving. What shall I give? is a question which springs spontaneously to every tongue. Many express the answer in terms of matter. They think of things which can be bought in the store. But those who discern the spiritual significance of the day, see that it is not things which the world is most in need of but life, not toys but disposition, not con- fectionery but temper, not diamonds but a sympathetic spirit. He then most truly celebrates Christmas who casts out of his own soul all racial prejudices and national antipathies and class hatreds and religious animosities and social resentments, and gives to society the grace and power of a loy- ing heart. WOOLS AND WOOLENS. Practically the same story comes from the several series of auction sales of wool held abroad during the week just past. There were no recessions of prices noted and, whenever any change occurred, it was upward. Es- pecial strength seemed to be shown in the medium grades of wool which are coming more in demand every- where except, possibly, in France and Belgium, which have been keen buyers of merinos. A fair amount of buying of domestic wools is reported, con- sidering the time of year, and prices of them remain firm. Withdrawals of wool from bond have been on a liberal scale except clothing wool. Of that kind over 19,000,000 pounds have re- mained in warehouse over fifteen months. ‘The goods market shows little change from the inactivity which has lately marked it. Fall business is over and spring reorders have not been plentiful. Overcoatings for the next heavyweight season have been offered to a limited extent and the trade is awaiting with interest the announce- ment of the formal openings of suit- ings. This will probably not be made until the middle of next month. Mean- while the mills are curtailing opera- tions for lack of immediate business. Plants producing fabrics for women’s wear are in a little more favorbale position, mainly due to the continued demand for fabrics of the sports order. TWO TYPES OF LAWYERS. A leading Grand Rapids legal firm received two claims from the National Remedy Co. last week. When they looked over the order on which the goods were shipped and noted the catch phrases adroitly interpolated thereon, they returned the collections to the Maumee swindler, because they did not care to dirty their hands with such trash. Not so with Titus & Titus, of Kal- amazoo. They are fully conversant with the questionable character of the claims sent them from Maumee, but they insist that they will sue on the claims and do their level best to en- force payment of the crooked ac- counts. The Tradesman trusts the Kalamazoo merchants who are caught in the meshes of the Maumee fakir join hands and hire good legal talent to defeat the machinations of the Ohio crook and his Kalamazoo hench- men. The Tradesman is indebted to Chase & Sanborn for the loan of the illustrations used in the article on the Romance of Coffee on pages 6 and 7 of this week’s edition. The illustrations add greatly to the en- joyment of the reader. December 19, 1923 TAXING UNEARNED INCOME. Secretary Mellon’s plan for making a distinction between ‘earned and “unearned” income is sometimes mis- construed as a project for an extra tax on the aged, infirm and widowed who must live upon the interest de rived from savings or from legacies left by relatives. One of our cor respondents, laboring under this mis apprehension, denounces the Secre tary’s proposal as “both inhuman and absurd.” How far such an erroneous impression prevails it is impossible to judge, but efforts should be made to correct it before it gains sufficient currency to interfere with the adop tion of the Mellon programme. The Secretary of the Treasury does not propose an extra tax on any sort of income. If his plan is adopted in its entirety both earned and unearned incomes will bear a lighter burden. What he does propose is that the re- duction shall be 25 per cent. greater for the earned than for unearned in- come. This, however, will not affect the cases of the aged, sick and unem- ployed who derive a small income from invested savings or legacies. Small incomes will continue to be ex- empted from Federal taxation to the same extent they are at present. An aged couple, for example, receiving an income of $2,000 from invested savings will not be affected by the proposed changes, because it will not be subject to taxation. A more for- tunate couple, receiving an unearned income of $5,000, will have its tax re- duced under the Mellon plan from $100 to $75. On the other hand, if this income is received in the form of a salary, the tax will be still further reduced to $56.25. As -Mr. Mellon says, the fairness of taking income from wages, salaries, and professional services more lightly than the income from investments is obvious beyond all question. In the first case the income is subject to all the vicissitudes of human existence; in the other it continues even after the death of the recipient. Christmas is the great occasion when we are all supposed to renew our alle- giance to Christ, to put the Christ teach- ing of the brotherhood of man in prac- tice. Christmas ought to be a great heart-mellowing, affection-quickening, friendship-renewing occasion. It is the time of all others when we should realize that we are all brothers; that we are all members of the same great human family, children of the same God. It is the time, if ever, when we should recognize that though oceans and continents divide us, though we speak different tongues, may differ in race, color and creed, yet we are so closely related in thought and motive that our deepest, most vital interests are identical. Every time there is an investigation a new bureau or commission is created to govern us a little more. Taxes go up, but prices do not come down. Play no favorites in the treatment of your store force or you will lose the loyalty of your most valued em- ployes. AEE he el 4 a { A ene ET Aves es ‘ iii , ’ » A « Bs ta. . cement we é t + . BF he ano December 19, 1923 Retailer Often Able To Match Chain Successfully. What effect have the chain stores had on the total number of stores? They have undoubtedly put many in- dependent stores out of business, not because the indipendents were small neighborhood stores, however, but because they were not efficiently op- erated. It is doubtful whether the chains have reduced the number of stores at all. They may have resulted in a larger number. And yet chain stores are the most important development that we have had in retail merchandis- ing during the past few years. They are operated more economically than individual stores, it is true. But the difference in operating costs is not so substantial as many people think. Those who say so much about there being too many retailers ought to be interested in the fact that chain stores follow the policy of establishing a multiplicity of small neighborhood stores. Some of them even have one- man or economy stores that have to close during lunch hour. There is some truth in the claim that the large number of failures among retail stores adds a burden to society; but this is not so much of a burden as some would have us think, and it does not arise from exactly the same causes that one would suppose. The mere fact that there are poorly managed and poorly located stores does not appreciably increase the cost of doing business of stores in general nor result in higher prices to con- sumers. In fact, stores that are losing money are apt to be cutting prices to get trade or ignorantly charging less than they should. Their competition tends to keep prices down in the better stores. So consumers do not suffer directly; they may even be benefited. The loss to society, if there is any, comes through using up the capital that was invested in the losing busi- ness. As for the claim that the large num- ber of retail stores has kept retail prices from coming down as_ have farm and wholesale prices, there is nothing to this argument. One might as well reason that the large number of stores kept retail prices from ris- ing as fast as other prices during the war; for that is exactly what hap- pened. The fact that retail prices lag be- hind wholesale prices both on the up- swing and downswing is to be ex- plained in other ways. For example, the principal reasons that retail prices have fallen much more slowly than other prices since 1919 are as follows: 1. However bad the times are, peo- ple keep on buying to a certain extent from retailers, whereas retailers dras- tically curtail their orders from whole- salers and wholesalers stop buying from manufacturers, many of whom shut down and stop buying raw ma- terials (the prices of which drop the most). 2. Many retailers cling to the idea that they ought to get more than cost price out of their goods instead of minimizing their losses by cleaning out their stocks, buying new goods MICHIGAN TRADESMAN at lower prices and increasing their turnover. 3. Retailers are unable to cut down their sales forces and reduce wages as rapidly as manufacturers and other producers do during a period of fall- ing prices and wages. This has been especially true during the past three years. The really fundamental question in connection with this whole problem, however, is whether a smaller number of stores would really result in a sav- ing to customers. If there were fewer stores each would do a larger volume of business. Is the cost of doing business lower for large stores than for small stores? There seems to be a tendency for operating cost to be slightly lower for medium sized stores (those doing from $40,000 to $60,000 of business a year) as compared with very small stores, but that the operating costs for stores doing a business of $100,000 a year or more show an increase. L. D. H. Weld. —__2-+ + ____ Lament of an Innocent Victim of Specialty Vulture. Rome, Dec. 18—If I know the re- tailer—and I think I do—his only rea- son for having a hobby on co-opera- tive buying is that up to the present time it is the best thing that he has found to keep him in the running. With the manufacturer and the job- ber falling all over themselves in their haste to give the chain stores all their profit and most of their discount and then levying tribute on the individual, is it any wonder that co-operative buying looks good to him? Co-operative buying with the in- dividual retail grocer is not a choice but a necessity. Let the manufactur- er and the jobber give us just half of a square deal and co-operative buying will become a dead issue. But as long as co-operative buying is the tendency of the time, why should not the re- tailer co-operate? As to the good advice, it all harks back to specialty orders, specialty salesmen and the obligations of the retail grocer. Let us analyze the two men, The specialty salesman, invariably a college man, is, as Mr. Bristley stated at a recent convention, a_ trained salesman. Trained by men who have made selling their lite work and who have learned all the arguments, schemes and tricks to get the signa- ture of the prospect on the dotted line; men who, with a lead pencil and a piece of your Own wrapping paper, can prove to you that if you pay $1.25 per dozen for an article and can sell it for 12c each and turn your $1.25 fifty-two times a year you have clean- ed 500 per cent. That certainly is some business and some profit. The average grocer it man well past middle age with no business training of any kind. He is a man who with his wife and many times with his whole family has worked, slaved and denied himself ofall the luxuries and comforts and many of the necessities of life in order to save a few hundred dollars with which he could start a small business for him- self. He picks the grocery business be- cause he sees so many doing well in it. He gets his small amount of money all tied up in a short time, business does not come with the crash and bang that he expected, profits are small, collections poor and high hopes are vanishing. Then comes in Mr. Specialty Man with his free deal, his wonderful per- centage of profit and his tale of the big sales all the neighborhood gro- ceries are having on his goods. What easy picking Mr. Average Grocer is for Mr. Specialty Man; a trained to the minute salesman. Holdup man would be more appropriate. Now Mr. Specialty Man, is it not a fact that the vast majority of the re- tatlers who cancel or refuse their specialty orders are those who have just started in business or have not been in long enough to have cut their wisdom teeth? M. J. McGarty. oo Christmas Ideas. One of the most appreciated adver- tisements you can issue around Christ- mas time is a small catalog of articles in stock which are suitable for gifts. A convenient size for folder is four pages, each 3%4 x 6% inches. Such a folder is comfortably held in hand while reading and easily slips into pocket, envelope or pigeonhole. Class- ify your assortment of articles into “Gifts for Men,’ Gifts for Women” and “Gifts for Children.” It is advis- able to briefly describe each article and also to quote prices. Distribute these folders by handing to trade and mailing to prospects. After the rush of the holidays you will likely have many finger or dust marked articles which are not staple or which are of such small value as to attract but little attention if displayed singly. A variation of the usual after ae holiday cleanup, and which should prove effective in disposing of this kind of stock, is to combine several articles and price them as one lot. nr pape Tuning Up For Christmas. With a whirl and a swirl and a terrible roar It blew in at evening from an arctic shore; Traffic it blocked and the _ treacherous street Glitters and twinkles with silvery sleet. Dolls Gifts in armies and soldiers a-plenty for kiddies and sweet and twenty, Gifts for grannies and aunties and dads, Gifts for using and losing and fads! Gifts for nurses and chauffeurs and cooks, Gifts for bookworms, who read all their books! Gifts for sinners and sneerers and saints, Tops for spinners and pastels and paints, Music, mechanical, mirrors or lamps, Turkeys for orphans and newsboys and tramps. Gifts that are fluffy and gifts that are grim; A necklace for Jessie, a scarfpin for Jim. Full sets of classics and gleaming gold pieces Suitable—very—for sweet little nieces. Calendars, virtuous, witty or wise, Flowers and bonbons and puddings and pies! Cynics there be who deride and defy them, But we, in our dreams, even buy them and tie them! As ever old winter, with snowdrift and sleet, Transmutes the whole town into Santa Claus street! Elizabeth Newport Hepburn. KEGON MICHIGAN Makes Good hocolates PANETELLA e /New (Java Wrapper) 2 for25¢; PERFECTO (SumatraWrapper) 10¢ y | STRAIGHT SIZE (JavaWrapper 10 BLENDED AND MANUFACTURED BY TUNIS JOHNSON CIGAR CO. GRAND RAPIDS, MICH. a FREELY AS MICHIGAN TRADESMAN December 19, 1923 10 eS = = fel—-te ley SSS AEE peta E K___ ‘Nant to Have Fewer Styles. One of the big problems in the shoe industry is how to eliminate the pres- ent multiplicity of styles, which is generally agreed to be he chief cause country of the poor business that is reported by the majority of manufacturers. While the evil affects both the men’s and women’s shoe trade, it is consid- erably more marked in the latter than in the former. It is by no means a rare thing, it was said yesterday, for a buyer of women’s shoes to be ‘30- licited for business on a certain style by a salesman before a different style sold him previously by the same sales- man, has been delivered. In many quarters the feeling is that the prob- lem can be solved by operating on a four-season basis, but so far this plan, while widely discussed, has not been very generally accepted. —__+ 2 >—____ How To Figure Shrinkage in Hides No set rule can be made as to how much hides will actually shrink, but if the foregoing directions are followed closely and intelligently the shrinkage may be kept at the minimum, “ill usually range from 12 to 15 per This is governed which cent. largely ‘by the amount of water hides take which if weighed Further, to do with it, taken the shrinkage but if proper care within the figures given. Justification. Grocer: What caused Mrs. Saviti. to become so angry? Butcher: sold her for their cat daughter sick. —_—~—__ ~~ --- They say to is hot. you have the right iron. through your windows Above are the two big farm papers of Michigan. week in one of these papers we are telling Michigan folks about Herold-Bertsch shoes, and sending them to you to buy. In this way we are increas:ng the good will developed by our 30 years of honest shoe values, and making it easy for you to sell more and more H-B goods. and your ads where they can buy the Herold-Bertsch shoes and oxfords they’ve been reading about. HEROLD-BERTSCH SHOE COMPAN Y Grand Rapids Every Let your community know which th up on the killing floo with the hid will nearly all seep out when put in: the packs and cause an excess shrink age from the original green weight- the storage has a great dea! should be kep: She said that the liver \w: made he; strike while the iro: Good advice, but first be sur Grand Rapids HIRTH-KRAUSE CO. Extends to All Michigan Shoe Merchants cA Most Merry Christmas and Happy and Prosperous New Year Mirth~Krause Co. SHOE MANUFACTURERS and TANNERS Michigan December 19, 1923 MICHIGAN TRADESMAN ll Sr WY ECE ELC ALL NPR VED TYNAN NUN NENT ATE EIN EIN SEIN? NED? NEL ELLIE ae Yex r IN! AEC EY NED NEL 7 NHC NEY NLD LYNN ANIVEN VEN Ox Vanienitveyi NAMIE Che Mill Mutuals Aigency Featuring the Michigan Millers Mutual Fire Insurance Zo. of Lansing, Mich. (Your Home Company) And 22 Associated Mutual Companies with Combined Assets of $20,000,000.00 Insures Factories and Mercantile Risks Against Fire and Tornado Is Saving Its Clients 25% or More Are YOU Getting This Benefit? Address : A. D. BAKER, Secretary-Treasurer, . LANSING, MICH. RNR tlt/ Mle NY NEL SURUAUEAN TUM U MUD UME 12 MICHIGAN TRADESMAN December 19, 1922 — _ ~ - Naw raCaantcaanaacc! SS FINANCIAL een Pobn eappegebea) CUCU pie e sant Drive For Lower Taxes Should Be General. Now that the country has responded in no uncertain terms in favor of President Coolidge’s programme for a reduction of Federal taxes, the time appears ripe for a similar drive for the reduction of State taxes. The in- crease in the latter has been as much a burden to business as the Federal levies have been. Much of the increase in expenditures by the National Gov- ernment has been due to the war, and with the National debt increased more than tendeld it will be impossible to bring disbursements anywhere within hailing distance of the pre-war figures. The States, have not been compelled to increase their outgo in like proportion. It is true that higher prige levels for which the war is largely responsible have necessitated larger appropriations by states and municipalities for salaries of employes and for supplies for public institutions but the Federal Government has had to meet not only these extra charges but also the heavy outlay for’ interest on the war debt and for the care of disabled veterans. The National Industria] Council es- timates that expenditures for all Gov- ernment purposes from 1903 to 1921 increased 430 per cent., while popula- tion in the same period increased only 33 per cent. Taxes for the support of the Federal Government increased 750 per cent., for the State Governments they have increased 400 per cent., and for the local Governments 500 per cent. It points out that reduction in the Federal budget is greatly limited by the nature of many items, but that there is no such however, restriction upon It is in this latter field that greatest oppor- It advocates the application of the budget principle to the revenue policies of the States and municipalities in as rigid a man- State and local expenditures tunity for economy fies. ner as has recently been applied to Federal finances in order to correct the extravagant local Closely connected with reform along this line is the recommenda- tion of Secretary Mellon that further issues of tax-exempt securities should tendenctes in thr units. This the Industrial Council does not favor, on the ground that a Constitutional amendment will be required to effect the purpose and that it will take from three to five years to secure its final ratification. It also finds something in favor of be prevented. retaining tax-exempt securities as an “economic storm cellar” taxpayer may in which the find a refuge in the event that unjust taxes should be lev- ied by the public authorities. Since there are already some $15,- 000,000,000 or $16,000,000,000 in tax- exempt cannot be affected by any subsequent legislation on the subject, it would appear that the “storm cellar” al- ready exists. There is evidence that feature of Govern- combined with the high rates of surtaxes on income, has the tax-exempt ment securities, been a stimulus to public borrowing that has not always been marked by considerations of conservative finance. The National Industrial Council has raised the point that so long as cap- ital has a recourse to tax-exempt securities “Congress is likely to be in- fluenced more or less by the fear of driving capital from business enterprise.” Theoretically this may be true, but practically it is not. The existence of the present avenue of es- away cape for large incomes has not de- terred Congress in the least from maintaining the maximum rate of 50 per cent. on. Surtaxes. In fact: the figides which have been presented showing the steady shrinkage of large incomes subject to taxation are an eloquent proof of evasion, and yet it is admitted on every hand that it will be one of the hardest tasks of the Administration to persuade Con- gress to consent to a reduction in the rates of the surtaxes. The Industrial Council opposes the adoption of the proposed amendment to the Constitution to prevent the fur- ther issue of tax-exempt securities on the ground that it will require from three to five years to secure its ratifi- cation, if it is ratified at all, and that in the meantime there will be a flood of tax-exempt securities on the mar- ket in anticipation of such a restric- | Conservative | Investments Citizens 4480 | TAX EXEMPTION An important item to consider for the man of fair income We have a list of tax exempt securities which we shall be pleased to send you upon request. CORRIGAN, HILLIKER & CORRIGAN Investment Bankers and Brokers GROUND FLOOR MICHIGAN TRUST BLDG Bel] — GRAND RAPIDS, MICHIGAN securities outstanding which - INHERIT ANCE TAXES The State Inheritance tax and the Federal Estate tax and Income taxes enter into the settlement of every estate. They are complicated and constantly changing and require Expert Knowledge in their application to each case in order to save the estate from excessive charges. Our experience in this line of work is invaluable in the settlement of estates. MICHIGAN TRust COMPANY Organized in 1889 GRAND RAPIDS GRAND RAPIDS MICHIGAN Fourth National Ban United States Depositary Capital $300,00C Surplus $300,000 3% interest paid on Savings Deposits, payable © semi-annually. 34% interest paid on Certificates of Deposit if left one year. OFFICERS Wm. H. Anderson, President; avant Z. Caukin, Vice-President; J. Clinton Bishop, Cashier. Alva T. Edison, Ass’t Cashier; Harry C. Lundberg, Ass’t Cashier. DIRECTORS Lavant Z. Caukin Sidney F. Stevens Robert D. Graham Marshall M. Uht Samuel G. Braudy J. Clinton Bishop Samuel D. Young James L. Hamilton Wm. H. Anderson Christian Bertsch David H. Brown Preferred Lists of Safe Investments FOR the guidance of clients this organizatien maintains constantly revised lists of bonds of all types that offer unquestionable security plus attractive yield. Lists Supplied Upon Application Telephones: Bell Main 4678. HOPKINS, GHYSELS & CO. Investment Bankers and Brokers Michigan Trust Bldg., Ground Floor, Grand Rapids Citizens 4678. oA December 19, 1923 MICHIGAN TRADESMAN 13 tion. “Thereafter,” says the council, “these billions of dollars of available capital would be denied to productive enterprise during the lifetime of the several issues.’ The objection that it will take a long time to obtain the ratification of the amendment can be urged against every proposal to change the constitution. It is imaginable that the prospect of its adoption will stim- ulate for a short time the further issue of tax-exempts and thus divert capital from productive enterprises. But the alternative is to have a steady diversion going on in perpetuity. The question is whether it is better to have this diversion continue for a few years at perhaps a slightly accelerated rate or to have it continue at the recent rate for an indefinite period. The plan favored by Secretary Mellon has much to commend it over the alternative of doing nothing. William O. Scroggs. —__~+++—____ Revision of Federal Taxes Most Important Issue. The question of taxation appears destined to assume the foremost place in the delibenations of the present Congress. The details of the Mellon plan are now familiar to business men and have elicited their universal ap- proval. But this programme faces a fight. The self-styled “progressives” have a programme of their own, which varies from that of the Ad- ministration in a number of important respects. The “progressives” agree with Secretary Mellon’s proposal to reduce the normal tax on incomes, but they are going to insist on the retention of the surtax up to its pres- ent maximum of 50 per cent. Secre- tary Mellon has urged that the rates of this tax should be cut in half, so that this form of tax may become productive instead of defeating its own ends as at present. To the average politician, however, this seems to sug- gest that the nich man is going to be let off with lighter taxes, whereas the proper thing to do is to “soak it to him.” To carry through this part of the Mellon programme will be exceed- ingly difficult. But the “progressives” are not con- tent to stop with the retention of the present high rates of the surtax. They are demanding also the resuscitation of the excess profits tax in a “revised form.” The experience with this tax while it was previously in force was not satisfactory. During the war years it proved productive, and as an emergency measure it had its uses and perhaps its justification. But in the period following the armistice its ad- ministration became exceedingly dif- ficult. In fact, it proved to be a strong incentive to corporate extrava- gance, because managers and direc- ers of corporations preferred to squander their heavy profits in their own way rather than turn over a large stare of them to the Government. The “progressives” also favor in- creasing the tax rates on large in- heritances to a maximum of 40 per cent. and a tax on gifts with rates ranging as high as 40 per cent. Here again there is evident a determina- tion to “soak the rich.” There is one other feature of the “progressive” tax programme that is highly objectionable from the view- point of sound business. This is the recommendation of a tax on undistrib- uted profits. This is not conducive to conservative financial administra- tion. It will discourage the “plough- ing under” of earnings in a business and the building up of strong reserves against a time of financial stringency. The concern which followed such a policy would be penalized, and a prem- ium would be placed on the payment of dividends beyond the limits sug- gested by prudent management. It is evidently the desire of those sponsor- ing this plan to hit at stock dividends which they regard as a means of evad- ing taxation. In their opinion cor- porate surpluses, stock dividends, and tax-dodging are pretty much one and the same thing. Much of this sort of talk was heard in the last Congress, and we shall probably hear more of the same stuff in coming weeks. The idea that stock dividends offer a means of escape from taxation is wholly erroneous. Section 220 of the revenue law stipulates that if a cor- poration permits its gains to accumu- late for the purpose of preventing the imposition of the surtax upon its stockholders it shall be subject to a penalty in the form of an extra tax of 25 per cent. upon its earnings. If a corporation accumulates a surplus beyond the reasonable needs of its business in order to evade taxes for its stockholders the declaration of a stock dividend does not estop the Treasury Department from invoking the penalties under Section 220. Last year there was a veritable flood of stock dividends, the total of which was estimated by the Federal Trade Commission at $2,000,000,000. It was not with the purpose of evading taxes that such dividends were de- clared. It was rather a fear of what Congress might do in the future that WLLL LLL dl lddlbbsbbdds 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 iddddihddddsddddddddddddidsdsdddddidddsddddsdddidsdidiitiéaa N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N NY N NN NN N NY X XS NY N Ss N AN N » S NY N N NN N N N N XN NY AN NN NS NN NY NN NY N NN N A N N NN N NN N N N N N N WIDE LLLLLLLLLLLLLLLlllJLLLLLLLLLLLLLiLMLidLLsssisisissssbssissssshidishshidisididiiiiillllé, Wi 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. The Welcome Sign Is Always Out OFFICERS Wm. Alden Smith, Chairman of the Board Chas. W. Garfield, Chairman Executive Committee. Gilbert L. Daane, President Arthur M. Godwin, Vice-President Earle D. Albertson, Vice-Pres. & Cashier Earl C. Johnson, Vice-President O. B. Davenport, Asst. Cashier H. J. Proctor, Asst. Cashier H. Fred Oltman, Asst. Cashier Dana B. Shedd, Asst. to President DIRECTORS Noyes L. Avery Chas. J. Kindel Joseph H. Brewer Frank E. Leonard Gilbert L. Daane John B. Martin Charles W. Garfield Geo. A. Rumsey William H. Gilbert William Alden Smith Arthur M. Godwin Tom Thoits Chas. M. Heald A. H. Vandenberg J. Hampton Hoult Geo. G. Whitworth John Hekman Fred A. Wurzburg Ae ae® 54,000 SATISFIED CUSTOMERS RESOURCES OVER $18,000,000 ed ee pra IDS SAVINGS ANIC THE BANK WHERE YOU FEEL AT HOME iy The Wolverine Carton Company offers an unusually fine opportunity for investment. We shall be glad to furnish you with complete in- formation regarding this Company, its organization, its management and its earnings. Write us today for this information. F. A. SAWALL COMPANY 313-14-15 Murray Bldg. GRAND RAPIDS, MICH. CHANDLER & VANDER MEY LOCAL INVESTMENT SECURITIES 707 Commercial Bank Bldg. Citizens Phone 62425 Grand Rapids, Mich. 14 prompted corporations to resort to the bookkeeping device of transferring surplus to capital account—a surplus, too, which probably had already been invested in plant or inventory. The threat of new taxes on undistributed earnings, such as is embodied in this tax programme, may bring a renewal of the practice of converting surplus into capital. “Progressives” are at- tacking the problem from a wrong There probably have been many which corporations have accumulated unduly large sur- pluses in order to save their stock- holders from surtaxes, and there have also been instances in which corpora- tions have been created for just such a purpose. What is really needed in such cases is better machinery in the Treasury Department for enforcing Section 220. angle. cases in ——_»>~>_____ Mutual Fire Insurance Stability a Proven Fact. The owners of smaller properties and the business men of the smaller cities and towns have, in recent years, given earnest attention to mutual fire -insurance. The main cause for this general change from the stock com- panies to the mutual system is based on the unmistakable evidence that the large millionaire risks are under- rated and that smaller risks are over- rated to balance account. For ex- ample—the usual basis of the stock companies is 50 per cent. of the prem- ium for losses and the balance for ex- penses and profits. On this basis St. Paul, Minneapolis, and Duluth, dur- MICHIGAN TRADESMAN ing the past thirty years, have fallen short of paying their share to the ex- tent of $29,422,404 and the deficit has been made up by over-rating the smaller risks, mainly in the smaller cities and towns. Such discrimination against smaller interests is at bottom merely one more demoralizing factor tending to in- crease the radicalism that is “agin the government” and spreads abroad a spirit of unrest and_ dissatisfaction, and it is a good sign that the over- burdened smaller interests are willing to pursue a conservative course in ap- plying remedies without indulging in drastic measures or unruly legislation. This is what mutual policy holders are doing in a conservative way to cor- rect the discriminating abuses that have crept into the fire insurance busi- ness to such an extent as to become a positive burden. The stock company interests are working overtime in heralding the fact that in case of financial disaster a mutual policy holder may have to pay one additional premium assess- ment. The holders of bank stock and the share-holders of nearly all cor- porations including stock fire insur- ance companies ‘are ‘subject to the same double liability. This double liability is an added guarantee that obligations to patrons will be ful- filled and thus becomes a valuable asset. The odd part of this assess- ment talk is that stock company agents endeavor to scare premiums from the mutual channels into the hands of their own stock-holders who make a business of taking the same December 19, 1923 Michigan Shoe Dealers Mutual Fire Insurance Co. Lansing, Michigan LEGAL RESERVE COMPANY Write L. H. BAKER, Secy-Treas. P. O. Box 549 LANSING, MICH. Merchants Life Insurance Company WILLIAM A. WATTS RANSOM E. OLDS President Chairman of Board Offices: 4th floor Michigan Trust Bldg.—Grand Rapids, Mich. GREEN & MORRISON—Michigan State Agents LEE M. HUTCHINS------ JOSEPH H. BREWER -__- JAMES R. HOOPER ____- FRANK G. DEANE _____ ELMER F. BIRDSALL --_ GRAND RAPIDS TRUST CoO. CAPITAL and SURPLUS $500,000 OFFICERS - ROBERT D. GRAHAM, PRESIDENT a Vice President See Vice President ALTEXANDER W. HOMPE Vice President See Vice President and Trust Officer ee Vice President oo Vice President DIRECTORS MELVILLE R. BISSELL, Vice President, Bissell Carpet Sweeper Co. JOSEPH H. BREWER, President, American Public Utilities Co. THOMAS F. CARROLL, Attorney. HAROLD C. CORNELIUS, Manufacturer. FRANK G. DEANE, Vice President. GERRIT J. DIEKEMA, Attorney, Holland. CHARLES W. GARFIELD, Director, Grand Rapids Savings Bank. THERON H. GOODSPEED, President, American Box Board Co. ROBERT D. GRAHAM, President ALEXANDER W. HOMPE, Vice President, Kent State Bank JAMES R. HOOPER, Vice President and Trust Officer ARTHUR @ WHITES Secretary josie 6 Wile. Assistant Secretary Seuev © Wot Treasurer PRANK ¥ Guseows ... Asst. Trust Officer HERMAN W. VENEKLASEN ______ Menagck Bork Been. LEE M. HUTCHINS, Treasurer, Hazeltine & Perkins Drug Co. WILLIAM H. LOUTIT, Capitalist, Grand Haven JOHN B. MARTIN, Capitalist JOSEPH MURPHY, Lumber and Timber, Cadillac ELLIS W. RANNEY, President, Ranney Refrigerator Co., Greenville CHARLES R. SLIGH, President, Sligh Furniture Co. HARRY WIDDICOMB, President, John Widdicomb Co. LEWIS T. WILMARTH, President, Wilmarth-Morman Co. DAVID WOLF, Lumber and Timber SAMUEL D. YOUNG, President, Grand Rapids Show Case Company |= i i t December 19, 1923 double liability for the sake of the available profit. The U. S. Census reports show that no mutual fire insurance company has failed in this country after it had ac-° cumulated out of its underwriting op- erations $200,000 of cash assets and a net surplus of $50,000. This record dates back to 1752 and many years prior to the existence of any Ameri- can stock company. The mortality among mutual fire insurance companies, that furnish scare headlines for the stock com- pany journals, comes from the class of mutuals that do not get beyond the cradle stage where the premiums on a small business are largely consumed by expenses. Nevertheless, stock com- pany failures outnumber the mutual failures 3 to 1. Stock companies are killed mostly by large city conflagra- tions, a risk which no conservative mutual will carry. The New England Mutuals repre- sent the flower of fire insurance un- derwriting of the world. Organized mainly between the years of 1835 and 1870, their cash assets amount to over $50,000,000 of which $28,000,000 is net surplus above unearned premium re- serve. The companies have made an- nual return premium payments aver- aging over 70 per cent. and there have been no failures or assessments among that class of companies. Mutual insurance is well represent- ed in other Eastern states. One Philadelphia company was organized in 1752: before the corporation of any stock company in this country. Ben- jamin Franklin was one of the or- ganizers and policy holders. It has cash assets of $$7,742,000, a net sur- plus of $6,808,000. Interest earnings on their investments have paid losses and operating expense for many years besides a surprisingly large cash dividend to policy holders on termina- tion of policies. Stock company representatives, par- ticularly the local banker insurance agents, charge the mutual companies with poor service to the community because they do not cover all kinds of risks. By the same measure should not a bank make loans to all comers, or a retailer give credit freely to everybody regardless? It is very unfortunate and decided- ly detrimental to the public interest to have the fire insurance premium tax handled by local agents on com- mission. The insurance agent has no pecuniary interest in the loss ratio, and naturally is not careful as to over- insurance and is bent on dealing with the insurance companies that will carry every risk that comes within the agency drag-net. An excess fire loss keeps up the demand for insur- ance, raises the premium rates, swells agents’ commissions and his com- missions are never consumed in the blaze and the rates are increased to MICHIGAN TRADESMAN 13 the point of a fair profit to the in- suranace companies. The quicker the over-rated smaller communities an- nihilate the agency system in fire in- surance the sooner will the hand of economy begin to shape a downward course in the cost of fire insurance for the smaller risk and the smaller cities and towns. K. Neutson. —_>+ + Survey of Trade Sentiment An Eastern manufacturing concern has canvassed its sales districts throughout the country in order to as- certain sentiment concerning the future. Eighteen districts reported sentiment as optimistic, five reported it as not optimistic, and one reported it as “mixed.’”’? Of those giving a nega- tive reply, two were in the East, two in the South, and one in Canada. Re- ports from these districts with regard to conditions in manufacturing indi- cated that it was good in five districts, improving in three, fair in nine, quiet in eight, and declining in two. Retail trade was reported as good in six dis- tricts, improving in three, fair in seven, quiet in seven, and declining in one. Expectations as to the coming holiday trade were generally opti- mistic. —_+2>—_—__- For Counter and Window Displays. Solid hosiery displays with effec- tive variegated color effects may be had by employing the stand described below. Such fixtures are being used for both window and counter displays. The stand is built of metal tubing, the construction including arms which may be adjusted to different angles. The 6-inch base is of spun metal. The height of this fixture jis 24 inches, but may be extended by the sliding device to 40 inches. The distance across the upper arms is 15 inches, while the bowed arms measure three feet from tip to tip. This fixture may be used in the presentation of merchandise with scarcely any of the fixture surface be- ing visible. —_——__>—a—_— A Yuletide Feast. This Christmas menu of spiritual qualities is being passed around by friendly people: Grace Conscience Clear : Good Cheer Tender Memories Charity, served with Discretion Long life, stuffed with Usefulness Heart, fond and true, a large portion Sweet Thoughts Kindness Affection Happiness Best Wishes for Absent Friends Mizpah >. Detroit—The Spiral Piston Ring Co., 6553 Woodward avenue, has been in- corporated with an authorized capital stock of $150,000, of which amount $52,250 has been subscribed and $6,000 paid in in cash. —_2.2.s——— The advice you get about managing your business is just as valuable as you make it—and no more 50. Fenton Davis © Boyle BONDS EXCLUSIVELY SAFETY SAVING SERVICE CLASS MUTUAL INSURANCE AGENCY “The Agency of Personal Service” C.N. BRISTOL, A.T. MONSON, H. G. BUNDY. FREMONT, MICHIGAN THE HARDWARE AND IMPLEMENT MUTUALS DIVIDE THEIR RISKS INTO THREE CLASSES CLASS A—HARDWARE AND IMPLEMENT STORES, DIVIDEND 50% to 55% SLASS B—GARAGES, FURNITURE AND DRUG STORES, DIVIDEND 40% CLASS C—GENERAL STORES AND OTHER MERCANTILE RISKS, 30% These Companies are recognized as the strongest and most reliable Mutuals in the United States, with Twenty Years of successful Underwriting Experience. No Hardware Mutual has ever failed, No Hardware Mutual has ever levied an assessment. Ask the Hardware Dealer of your town. ’¢ Interested, write for further particulars. The Michigan Retail Dry Goods Association advises its members to place their fire insurance with the GRAND RAPIDS MERCHANTS MUTUAL FIRE INSURANCE COMPANY and save 30% on their premiums. Other merchants equally welcome. 319-20 Houseman Bldg. Grand Rapids, Mich. Citizens 4267 Bell, Main 2435 A. E. KUSTERER & CO. INVESTMENT BANKERS & BROKERS GOVERNMENT, MUNICIPAL, PUBLIC UTILITY, RAILROAD, CORPORATION BONDS 205-217 MICHIGAN TRUST BUILDING GRAND RAPIDS 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. | @. R. NAT. BANK BLDG. Chicago GRAND RAPIDS Detroit WM. N. SENF, Secretary-Treas First National Bank Bldg. Telephones{ fitness Congress Building 16 MEN OF MARK. F. W. Stevens, President of The Michigan Trust Company. Frederick W. Stevens was born at Clinton, Lenawee county, May 24, 1865. His father was of English descent and his mother Scotch. When he was two years old his family re- moved to Osceola county, locating on an uncleared homestead two miles South of Ashton. Two years later the family, with the exception of the oldest son, removed to Hersey, then just beginning, where the father pur- sued the occupation of carpenter and joiner, his life occupation. Eight years later (1877) the family removed to Grand Rapids, locating on the West Side. Here the subject of this sketch became a cash boy in a dry goods store, working twelve hours a day, and on Saturdays thirteen. After one year of that he resumed school, first at the Union school, later at the old Central High, assisting in the support of the family by carrying, selling and folding newspapers. After two years of schooling, at the age of 15, he en- tered the law office of Taggart, Stone & Earle in the capacity of office boy and had no schooling thereafter. He lacked two years of graduation in the High school. After five years in this law office, with the changes that came about in the firm in the meantime, he entered the law department of the University of Michigan, graduating therefrom two years later. His first introduction to the bar of Kent county was as the partner of William Alden Smith under the style of Smith & Stevens. This relation continued three years, when Mr. Stevens was appointed Assistant United States District Attorney, discharging the duties of that office two years. He then formed a copartnership with the late M. J. Smiley and William Alden Smith under the firm name of Smiley, Smith & Stevens. Five years later, Mr. Smiley having in the meantime left Grand Rapids and Mr. Smith hav- ing been elected to Congress, this re- lation was severed and he became a member of the legal firm of Crane, Norris & Stevens. Three years later Mr. Stevens retired from this relation to accept the position of General Counsel for the Pere Marquette Rail- way. This connection necessitated his removal to Detroit, where he re- mained eight years. In the later years of his service of the railroad company his duties became more and more executive and brought him in touch with the Eastern concerns in- terested in the property and in 1909 he received an offer to remove to New York and join the staff of J. P. Mor- gan & Company, not, as_ generally supposed, in a legal capacity, but in the general business of that firm. He remained with that house seven years, retiring in 1915, devoting a year to travel in China and the other coun- tries of the Orient. In 1916 he re- turned to this country and located at Ann Arbor, erecting a beautiful resi- dence on Ferdon Road, engaging in special matters; principally for J. P. Morgan & Company, relating to the financial affairs of corporations in dif- ferent parts of the country. In 1920 he was appointed Representative in MICHIGAN TRADESMAN China of the so-called American Group in the International Consortium for China, this group being one of four, the others British, French and Japanese; the American group ‘con- sisting of about forty leading banks reaching from the Atlantic to the Pacific, headed by J. P. Morgan & Company. Mr. Stevens gave himself wholly to this work until the spring of 1923, when he returned to his home in Ann Arbor. In casting about for a successor to President Withey, who felt compelled to retire from the exacting duties of that position ‘because of advancing it in a proud position among the financial institutions of the country. Mr. Stevens assumes the chief execu- tive management while the company is at the flood tide of prosperity and usefulness. He will give it added prestige because of his wide acquaint- ance and association with the leading financial houses of this and other countries. Under his administration the Michigan Trust Company will continue to be a leader in all move- ments having for their object the ad- vancement of the community, the de- velopment of the State and the on- ward march of trust relations along Frederick W. Stevens. years, the directors of The Michigan Trust Company unanimously decided to tender the position to Mr. Stevens, After considerable delay, Mr. Stevens accepted the office, the considerations connected with the return to the home of his boyhood to accept this highly honorable position outweighing those arising from his new home in the University city. Mr. Stevens was married August 28, 1888, to Nellie M. Henshaw, of this city. They had one son, who died at the age of 13 and was buried in Valley City cemetery. Mr. Stevens has long been a mem- ber of the Congregational church. He has no fraternal connections and owns up to but one hobby, which is horse- back riding. In June of this year he received the honorary degree of Doc- tor of Laws from the University of Michigan. Mr. Stevens assumes the duties of his new position at a most opportune time. During the thirty-four years Mr. Withey has guided the organiza- tion with a firm hand, he has placed safe and sensible lines. The presence of Mr. Stevens in the home of his boyhood and early man- hood will prove to be a genuine asset to the community. Personally, Mr. Stevens is one of the most companionable of men. Never forward in pressing his claims for recognition and naturally obliv- ious to public recognition or applause, Mr. Stevens pursues the even tenor of his way with care and thorough- ness, weighing every question pre- sented to him in the cold light of fact and always acting in accordance with his experience. He does not make friends as easily as some men, but, once formed, a friendship with him becomes the relation of a lifetime, never to be disturbed or impaired by any minor consideration. .To_ this quality, acquired early in life and ad- hered to steadfastly during his varied and useful career, is to be attributed much of the success he has achieved, the friends he has made and the repu- tation he enjoys as one of the fore- most men of this century in his line of work. December 19, 1923 Proceedings of the Grand Rapids Bankruptcy Court. Grand Rapids, Dec. 4. On this day were received the schedules in the mat- ter of Monroe Body Co., Bankrupt No. 2326. The first meeting has been called for Dec. 18. A list of the creditors of the bankrupt is as follows: Ralph W. Monroe, Louisville ~_~~$275.00 W. F. Dowland, Ludington -------- 300.00 State Accident Fund, Lansing __-- 18.60 State of Michigan, Lansing ______ 3125.00 Widmark Lumber Co., Ludington__8508.04 Robert F. Monroe, Louisville____41293.89 First National Bank, Ludington _ 20240.37 W. L. Hammond, Ludington ____7660.00 John I. Shaffer Hardwood Co., South, Gend 2.2 1352.46 iL. CC. Chase & Co., Boston _... - 2700.76 W. & J. Sloan, New York City____ 836.87 The Carrom Co., Ludington —_____ 738.32 National Steel Co., Chicago —_-__- 640.60 Charies Schoor; Pivart. 2972.08 Haskelite Mfg. Co., Chicago ____ 654.91 W. F. Dowland, Ludington __._____ 530.91 Hamilton Wade Co., Brockton ____ 265.98 Ackersville Hwde. Co., Ludington 231.19 Ferro Stamping & Mfg. Co., Detroit 213.40 Central Hardware Store, Ludington 179.03 Hettrick Mfg. Co., Toledo ______ 174.20 Ford Owner & Dealers, New York 70.88 Eastwood Glass Co., Saginaw __ — 145.93 shadbolt & Boyd Iron Co., Mil- WVATCRG oe a 117.41 Joseph H. Austin Co., Detroit __.. 102.14 J. W. Murray Mfg. Co., Detroit __ 98.82 Eberhard Mfg. Co., Cleveland ____ 93.42 A. F. Burch Co., Grand Rapids __ 92.00 J. J. Naitzik, Inc., Chicago eae. 95-54 Hadley Bros., Uhl Co., St. Louis __ 78.37 Jenison Hdwe. Co., Bay City __.. 75.59 Detroit Paste & Glue Co., Detroit 74.12 Bockstay Machine Co., Union City, Ind. 11.29 Kanweer €o.. Niles, 000 63.78 J. A. Fay & Egan Co., Cincinnati 57.34 Chas. A. Strelinger Co., Detroit __ 44.38 Acme White Lead & Color Works Deron oe 40.78 Kugene R. Johnston, Grand Rapids Hanson Ward Veneer Co., Bay Cy L. R. Klose Elec. Co., Kalamazoo 134.65 Car Fasteners Co., Boston Algoma Panel Co, Algoma ________ 30.55 American Screw Co., Chicago ____ Simons Saw & Steel Co., Chicago 29.94 Harry V. Huston, Ludington ____ 100.00 United Home Tel. Co., Ludington 4.65 Geo. Abair, Ludington —__________ 4.61 McMullen Machinery Co., Grand a DIGS 22 1245.29 LL. H. Perlman & Miller Co., New Mone Se ee 3.00 Lyinan G. Hill, Detroit 102.14 toddis Lumber & Veneer Co., Marsh- Held: Was, 54.03 A M. Johnson, Ludinton __________ 485.00 standard Oil Co., Grand Rapids __ -65 Trade Press Pub. Co., Milwaukee 275.00 The Chilton Co., Philadelphia____1228.56 Line Air Products Co., New York 35.00 Toren Printing Co., Grand Rapids 722.70 Ford Dealers News, New York __ 170.88 Kirst National Bank, Ludington__4092.79 Dec. 5. On this day were received the schedules, order of reference and ad- judication in bankruptcy in the matter of Frank N. Rhinehart, Bankrupt No. 2402. The matter has been referred to Benn M. Corwin as referee in bankruptcy. The bankrupt is a resident of Sparta, where he conducted a grocery _ store. ‘rhe schedules filed list assets of $1404.47 and liabilities of $1996.14. The bankrupt claims $200 as exempt. The court has written for funds and upon receipt of the same the first meeting will be called, and note of the same made here. A list of the creditors of the bankrupt is as follows: Sparta Gas & Oil Co., Sparta __$ 88.12 National Grocer Co., Grand Rapids 300.00 Sawyer Biscuit Co., Chicago ______ 88.55 X Cigar Co., Grand Rapids ______ 7.50 Woodhouse Co., Grand Rapids 14.44 Voigt Milling Co., Grand Rapids_. 18.39 -4idemaker-Dooge Co,, Grand BLAIS) oe 121.93 Armour & Co., Chicago 22.0 2. 77.31 I. Vanwestenbrugge, Grand Rapids 42.43 Kent Storage Co., Grand Rapids 242.4/ Cable Sales Co., Kalamazoo ______ 47.96 Worden Grocer Co., Grand Rapids 94.58 Judson Grocer Co., Grand Rapids 214.70 Steindler Paper Co., Muskegon __ 29.36 Standard Oil Co., Grand Ranids.. 55.69 A. BE, Brooks & Co., Grand Rapids 19.35 Jennings Mfg. Co., Grand Rapids 8.00 C. W. Mills Paper Co., Grand RADIOS a ee 87.76 Moulton Grocer Co., Muskegon __ 200.00 Arthur Halhaus, Sparta _________ 22.00 Harry Brace, Sparta 110.00 Whalen Grain & Produce Co., Spates ee 80.00 Jerome B. Rice Seed Co., New York 26.00 Dec. 6. On this day was held the first meeting of creditors in the matter of Henry Klant, Bankrupt No. 2393, and those present desiring and asking for an adjournment the case was adjourned eo -. ec. 7. n this day were receiv e schedules, order of " eeereviie no a. judication in bankruptcy in the matter of Earl W. Smith, doing business as Per- ae Candy Co., Bankrupt No. 2403. he matter has been referred to Benn M. Corwin as referee in bankruptcy. The bankrupt is a resident of Grand Rapids and is a candy dealer. The schedules list assets of $161.63 and the bankrupt coins exemptions of $250, with liabilities : $1932.83. The court has written for unds and upon receipt of the same the +--+ (a6 = * bh tee <4 to > * December 19, 1923 first meeting of creditors will be called, and note of the same made here. A list of the creditors is as follows: Nicholas D. Smith, Grand Rapids $1250.00 Stonehouse Carting Co., Grand Rap- 108 oe ee ee ‘ G. R. Savings Bank, Grand Rapids 200.00 Michigan Trust Co., Grand Rap- igs a 100.00 Citizens Tel. Co., Grand Rapids_._ 4.50 G. R. Gas Light Co., Grand Rapids 2.06 Weaver, Atkinson & Rader, Grand Rapids c. e 30.40 Atkinson Chocolate Co., Brooklyn 39.72 KH. B. Gallagher Co., Grand Raijp- ids) -2 po ee 51.35 Foote & Jenks, Jackson __-------_ 9.00 Kent Storage Co., Grand Rapids_. 47.40 Slager Bros. Plumbing Co., Grand TRACES 15.00 American Delivery Co., Grand Rap- OS Ideal Paper Box Co., Grand Rap- 10S ee 43.00 Kalamazoo Paper Box Co., Kal- amaZOO 2 87.73 Worden Grocer Co., Grand Rapids 11.75 Ambrosia Chocolate Co., Milwaukee 29.42 David L. Cavera & Co., Grand Rapids oe se ee 6.50 _In the matter of Louis Timmerman, 3ankrupt No. 2342, the trustee has filed his first and final report and account, and a final meeting of creditors has been called for Dec. 20. The trustee’s first and final report will be passed upon and administration expenses paid, so far as the funds on hand will permit, there being no funds for the payment of any dividends to creditors. In the matter of Gerrit Flokringa, the funds for the first meeting have been re- ceived and such meeting will be held at the referee’s office on Dec. 22. Dec. 10. In the matter of William H. Shelley, Bankrupt No. 2394, the first meeting was held this day. The bank- rupt was present in person and by at- torney. No creditors were present or represented. No claims were poved and allowed. No trustee was appointd by the court. The bankrupt was sworn and examined without a reporter. The first meeting was then adjourned without date. The case has been closed and re- turned to the district court. On this day was held the first meeting of creditors in the matter of Harry M. Bancroft, Bankrupt No. 2395. The bank- rupt was present in person and by at- torney. No creditors were present or represented. No claims were proved and allowed. No trustee was appointed by the court. The bankrupt was sworn and examined without a reporter. The first meeting was then adjourned without date. The case has been closed and re- turned to the district court. On this date was held the special meeting of creditors to show cause in the matter of Watson Fuel & Supply Co., Bankrupt No. 2353. The bankrupt was not present or represented. The trus- tee was present by Mr. Wells. Claims were proved and allowed. The property was sold in two lots, the first to M. 3raudy & Sons for $110 and the latter lot to B. A. Vrieling for $120. Orders have been made confirming such sales. The special meeting and show cause was then adjourned without date. Dec. 11. On this day was held the fnal meeting of creditors in the matter of William Perry, Bankrupt No. 2371. The bankrupt was present in person. No creditors were present or represented. The trustee’s report and account were approved and allowed. An order was made for the payment of administration expenses, so far as the funds on hand would permit, there being no dividends for general creditors. There was no ob- jection to the discharge of the bankrupt. The final meeting was then adjourned without date. The case will be closed and returned to the district court. Oo Warring on Merchandise Returns. As a further step in the fight it is making against unjust cancellations and returns of merchandise by retail- ers, special forms have been drawn up by the Associated Dress Industries of America for use by members in re- porting details of complaints they make to the association along this line. In a letter with which a sample cf the form was sent out recently was euclosed a copy of the resolution condemning cancellations and returns that was passed at the association’s convention in Atlantic City. The let- ter again called the attention of the members to the seriousness of these evils, and pointed out that the only way to alleviate the present situation was for every manufacturer and job- ber in the industry to work together in fighting them. The necessity of promptly reporting offenders to the association headquarters is stressed by the letter. MICHIGAN TRADESMAN Wintry Thoughts. You can obtain a snowy window ef- fect by cutting letters from sheet cot- ton and attaching them on the inside of your window next to the glass. The letters closely resemble snow and frost effect. If your store is located in a cold winter region where the snow fall is heavy, try out the following: The first heavy snow fall employ three or four boys to make two large snow men—say about 8 feet tall. Stand them on a vacant spot or lot where they can be seen by many people. Letter a large sign advertising your store, and mount on a board 12 to 30 inches wide, and about 8 feet long. Build the arms of the snow figures sO you can fasten a sign to them. ———-+>____ Detroit—The Fabric Body Corpora- tion, 5940 Cass avenue, has been in- corporated with an authorized capital stock of $200,000, $80,000 of which has been subscribed and $30,000 paid in in cash. 17 UNITED LIGHT & RAILWAYS COMPANY Grand Rapids Davenport Chicago First Preferred Stock, Dividend No. 53 Common Stock, Extra Cash Dividend No. 5 Participating Preferred Stock, Dividend No. 6 Common Stock, Regular Quarterly Dividend No. 24 The Board of Directors of United Light & Railways Company has declared the following dividends on the stocks of the company: (a) The regular quarterly dividend of 142% on the 6% First Preferred Stock, payable January 2nd, 1924, to stockholders of record December 15th, 1923. (b) The 134% on the Participating Preferred Stock, payable January 2nd, to stockholders of record December 15th, 1923. (c) A special dividend of 1% of 1% on the Participating Preferred eset payable January 2nd, 1924, to stockholders of record December 15th, 3. (d) The regular quarterly dividend of 144% on the Common Stock, payable February 1st, 1924, to stockholders of record January 5th, 1924. (e) An extra cash dividend of % of 1% on the Common Stock, payable February 1st, 1924, to stockholders of record January 5th, 1924. Stock books for transfer of certificates of the First Preferred and Participating Preferred Stocks will close at the close of business December 15th, 1923, and will be reopened for transfers at the opening of business December 17th, 1923, Stock books for transfer of Common Stock certificates will close at the close of business January 5th, 1924, and will be reopened for transfers at the opening of business January 7th, 1924. December 6, 1923. regular quarterly dividend of 1924, L. H. HEINKE, Treasurer. HENRY IDEMA FREDERICK A. GORHAM JOHN H. SCHOUTEN NOYES L. AVERY EMERSON W. BLISS GUY C. LILLIE SELDEN B. DAUME _ MICHIGAN [RUST Capital $1,000,000 Surplus and Undivided Profits $500,000 OFFICERS FREDERICK W. STEVENS President oo ee Vice _-Vice ee Vice ee Vice ARTHUR C. SHARPE -_-_Assistant oe Assistant President §=JOHN DUFFY JAMES D. LACEY President : President FREDERICK A. GORHAM EDWARD LOWE President THOMAS WM. HEFFERAN RANSOM E. OLDS ---Secretary Secretary THOMAS H. HUME FREDERICK W. STEVENS Secretary HENRY IDEMA GODFREY VON PLATEN C. SOPHUS JOHNSON Assistant Secretary AREND V. DUBEE --_-__Assistant Secretary ee Trust Officer LEWIS H. WITHEY, former President, is now Chairman of the Board THE COMPANIY Organized 1889 DIRECTORS NOYES L. AVERY MINER S. KEELER WILLIAM JUDSON DUDLEY E. WATERS LEWIS H. WITHEY MICHIGAN TRADESMAN 18 = = cEEee RRR ECR REE Pee © Rush Orders for Christmas VV) ( (Aun ta Se, ray) = At: Michigan Retail Dry Goods Association. President—J. C. Toeller, Battle Creek. First Vice-President—F. E. Mills, Lan- s ° Second Vice-President—W. O. Jones, Kalamazoo. Secretary-Treasurer—Fred Cutler, Ionia. Manager—Jason E. Hammond, Lansing. Favor Small-Brim Hats The fundamental distinction between American and French hats at the pres- ent time, according to the latest bulletin of the Retail Milltnery Association, of America, lies more in their crowns at present than in their brims. The small brimmed creation is rigueur on either side, but crowns vary like Spring days in the East. “The sectional crown is the biggest selling item of any in the country,” the bulletin goes on to say,“whereas a reduced version of the balloon crown features the French modes. The four- cornered soft crown, invariably stitch- ed of ribbons, is seen abroad and in some of the more exclusive rendezvous of fashion here. The curved, triangular watermelon sectional crown, however, is most wanted in the local market. There are some new collections show- ing this watermelon crown in boat types, to conform with the newest mode of hair dressing. “The poke hat is being worked up again for Spring, but it is consider- ably altered since last season. Now fit is seen with cuffed and collared crowns, douple brims, thick cord edges, soft flange edges and _ transparent pencil edge flanges, corded or fitted. Some show another material clamped backed an inch or so on the brim, and this also alters them. “The breton, or rather the turned- back and pointed side cuff shape that rises now from the small cuff brim, is a selling item par excellence. It is a devellopment from the old roll-brim and new cloche creations. Also favored now are the creased, not draped, turbans that figure prominently in the new collections of tailored hats. These have a crosswise curve, rather than a long back-to-front line. “Slashed applique and cut-out work characterize the shade hats that are just beginning to appear. Much raised and flanged work decorates these hats, too. Most of them show slightly higher crowns and, except for the ap- pliques, a general sleekness of con- tour.” —_§_ 72s To Show Bolivias Again. Despite the unsatisfactory market for bolivias this Fall, it is understood that the mills recognized as leaders in their production will again show them in their lines for next Fall. They will, however, have the market more to themselves than for some time past. Many of the mills which made cheap bolivias this Fall will drop them. In fact, there has already been a marked reduction in the number making these cloths. The comment was made yes- terday that those mills which had to have finishing done. outside their plants: found it particularly unprofit- able to make bolivias this season. Stocks in the hands ofthe mills and cutters now have been materially re- duced. This, with the narrowing of production to a smaller number of mills will, it is claimed, make mar- ket conditions much more satisfac- tory. Consumer favor, it is believed, will be given the coatings, as nothing has been developed yet to take their place. —_—_>+ + Demand For Worsted Yarns. The improvement in the demand for worsted yarns is indicated in the reports that during November one representative yarn house sold over 400,000 pounds, while a leading knit- ting yarn spinner did a business of over 500,000 pounds in the same month. Owing to the advance in prices of outerwear knit yarns, how- ever, the buying of these has fallen off somewhat, but is expected to im- prove later. The men’s wear trade is said to be doing more buying, par- ticularly of vigoreux and fancy mixes. Some new dress goods business is coming in, and specifications are be- ing made on old orders. Various specialties in hosiery yarns are sell- ing. 2-2. Novelty Hose For Men. A Pennsylvania mill, for which a local concern is selling agent, has put on the market something novel in hose for men. It is in the form of an elastic ribbed sock in silver, dark red or green and other colors in combina- tion with a black rib. The foot of the sock is knitted in four sections and is shaped like a shoe. It is at- tached at right angles to the leg of the sock, instead of the usual way. Made up in silk and lisle the new sock may be had at $11 a dozen. Made up in silk and wool it costs $2 per dozen more. It may be had with a white foot if desired. We are manufacturers of Trimmed & Untrmmed 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. i NZ NUNC NEL NEL NEL ULE at Cyar7 Nu nN/ Zw, WTI tttitathanun1u4uadddddasdsddsddidsididdbddidida WHOLESALE DRY GOODS SZ S LM MbddddddddbshddddlddddddddddddddidisididdddlddddddddddddddeeaeaeAEEEEEEEEZZZEZEEZEEEE, Ties, Mufflers Handkerchiefs, Garters Fine Dress Shirts ESPECIALLY SILK STRIPE SHIRTS All Xmas orders shipped the day received—count upon our co-operation. Daniel T. Patton & Company Grand Rapids,Michigan - 59-63 Market Ave. N.W. The Mens Furnishing Goods House of Michigan Two Manufacturing Specials (Subject to prior sale) i. No. 1353—Man’s Outing Night-Shirt Made of Trueworth and equal quality Fancy Striped and Checked Outing, sizes 15, 16, 17 and 18, equal assortment, military collar, etc. THE BEST BUY OF THE SEASON In 10 Dozen or more lots, per Doz, —..-----------.-----=.- $9.00 in 5 Dozen lots, per Doz) 2 ee ae $9.75 in 1 Dees We occ Doe..." $10.50 Terms—Net 60 days MAIL YOUR ORDER TODAY Il. Hickory Stripe Apron Made of good quality hickory stripe drill, one large patch pocket, knee length, strap shoulder, etc. CHEAPER THAN YOU CAN MAKE IT In lots of 1 dozen or more, per dozen _____________________- $4.25 The reason we can offer these two numbers so cheap is because we had the cloth in our Piece Goods Department owned at old low prices, which we decided to move quickly by making up these Two Specials. GRAND RAPIDS DRY GOODS CO. YOUR DRY GOODS WHOLESALER P. Ss. During the remainder of December, we are offerin in th House, Specials consisting of Odd Lots, Close-Outs, dg a i: Underwear, Furnishings, Notions, Piece Goods, etc. These are especially good for your January Sale. f) a SS epesssoesesstsenesttnrwsneeesecesr Fe ee TBE OTO BOBO BORROMEO Oma LLL LLL LLL LLL LLL LLL LLL LLL cA Merry Christmas We send the Seasons Greetings in friendly appreciation of your splendid business given us during 1923 HHH PAUL STEKETEE & SONS GRAND RAPIDS, MICH. December 19, 1923 | LLL LLL lidldlllbitiMhihishidlddbiddhibde i om MICHIGAN TRADESMAN 19 fi — After-Dinner Mints. types of garments there is a wide va- a noes - 2 cups of white sugar fiety of yarns used. Novelties in ips ZS se . : ; \ A SET SE eee ¥% cup molasses contrasting colored designs either iy | = = : | { Y% cup boiling water over the entire skirt or at the bottom ‘ | } 4 drops oil of spearmint are expected to enhance interest Fs — —_ —— Make Own Candy For Christmas This Year. Written for the Tradesman. Sundays were pretty dreary when I was a child. My Puritan ancestors reached down through my father and mother and made it wicked to do any unnecessary things on that day. But there was one spot of light in the Sun- day afternoon—always my mother read stories to us and always there was home-made candy. Not made on Sunday—oh, dear, no!—but made as a matter of course on Saturday. That candy making was a regular part of the Saturday baking and other prep- arations for the rest day. That was quite as much fun as eating it—may- be more. Molasses candy pulled and a good butter scotch were our favorites. If we had a cold, mother would make molasses candy during the week, argu- ing that it contained the same ingre- dients as the cough syrup she. some- times gave us—of molasses, butter, and vinegar. I wonder why the candy scemed so much better than a table- spoonful of the same things mixed to- gether. Just because it was called “candy?” I am looking now as I write at some of mother’s old candy recipes. For instance, old-fashioned molasses candy: 2 cups of molasses 1 tablespoonful of vinegar 2 tablespoonfuls of butter 1%4 teaspoonful of soda or baking powder 1 teaspoonful of vanilla or ginger extract Boil, stirring constantly until it is brittle when tried in cold water or (now that we have candy thermome- ters) until it registers 265 degrees Fahrenheit. Stir in soda and extract some prefer the ginger taste. Pour into pans, cool until right for pulling. Pull, cut into desired sized pieces, and wrap in wax paper. This recipe will make about one pound of candy. Here is one for brown sugar cara- mels: 2 level cups of brown sugar Y% cup of milk 1 tablespoonful of butter 1 teaspoonful of coffee extract 1 level teaspoonful of baking powder Put all in saucepan except extract acd boil until it forms soft ball in cold water (or until 240 degrees). Add ex- tract, pour into dry basin, and beat with a wooden spoon until it becomes stiff. Nuts may be added to this mix- ture if desired or placed on top of the squares when cut. Chocolate Caramels : 1 cup of chocolate, cut into small pieces 1 cup of milk 1 cup of molasses (or Karo syrup) 1 cup of brown sugar 1 large tablespoonful of butter Boil until mixture hardens in water. Add one teaspoonful of vanilla extract and pour into greased pans. Cut into forms desired. Even as I write out these recipes, modernized, as you observe, by allu- sions to the candy thermometer, of which my mother, of course, never heard, it occurs to me that you might give your children a good deal of fun by letting them make some of these candies for their Christmas party. Or are they too “modern” to care for such an old-fashioned form of -fun? But let us go on: Butter-Scotch. 1 cup of Karo syrup % cup of butter 1 cup of granulated sugar 1 teaspoonful of vinegar Flavor to taste—but it is good with- out any flavoring. Lemon, vanilla, peppermint, any of these change it to a different candy. Try flavoring part of it with one extract, part with an- other, just before you pour it into the buttered pans. Maple Nut Fudge 2 cups of light brown sugar 1 cup of milk 1% cup of English walnuts 2 tablespoonfuls of butter 2 squares of chocolate 14 teaspoonful of soda Cook sugar, with milk, soda, with- out stirring, until it forms soft ball in cold water. Add maple flavoring. Take from fire and cool; beat in the buttér. Pour over the walnuts, which have ‘been placed flat side down in buttered: pan. Over this pour the melted chocolate. Peanut brittle is good to have on hand, not only as a confection, but as a little bite of nourishment when meal time seems a long way off. It is very easy to make: 1 pint of molasses 34 teaspoonful of soda Boil until very brittle in cold water Add one teaspoonful of lemon juice. Pour over nut meats placed in but- tered pan. Press down all over with half a lemon. Any nut meats are good in this mixture. A few raisins added give a certain surprise and piquancy. White Pulled Candy 1 pound of white sugar 34 cup of water 1 teaspoonful of vinegar Boil until it hardens in cold water: Flavor to taste. Pour in pans. Butter the fingers and pull. Braid or twist strands of the pulled candy together, cut in suitable pieces, and wrap in wax paper. Put sugar, molasses, and hot water together in-saucepan. Boil until brit- tle in cold water. Add flavoring, pour in pans, and pull until nearly white. I confess I had some doubts about all this being interesting to modern young folks until I overheard the other day a young girl saying to her mother: “T think one reason why young peo- ple do not enjoy any of the old games is that nobody ever told them about them. Grandmother has just told me about the candy pulls she used to have. Why have we never had one?” Prudence Bradish. (Copyrighted, 1923.) —————_»-—>-2—————— Palm Beach Garment Trends. In the early Palm Beach garment showing interest centers upon coats having both bold and shadow stripes. According to the fabric news bulletin issued by the Botany Worsted Mills, the former are well in the lead. “Stripes,” the bulletin says, “con- tinue their appeal, being elaborately worked up into sections with square or oblong inserts. Color values are skillfully heightened. Fur collars are regarded as no longer essential, but when used bear marked relation to texture and color. Handloom tweeds of the highest grade and least con- ventional styling are making rapid headway. When plain coatings are used, the texture is enhanced by a new sleeve inset, marking a return to the wide armhole or new raglan cut. Kasha cloth is featured to some ex- tent for loose line and cape back coats with braid bindings.” —_—_>--~. Are Making Sweaters Now\ Several of the knitting mills that heretofore devoted their entire efforts to the production of underwear have now turned to making sweaters, for which the present demand is larger than that for the other merchandise. Sweaters can be knitted easily, it was said yesterday, on the 10-cut and 12- cut machines used for underwear, al- though more care is required on the part of the operative. Most of the sweaters turned out are brushed, and all of them are of the coat type. Some of them are part wool, but at present, at least, the bulk of them is all cot- ton. Up to this time five more or less prominent mills were known to have gone in for sweater making, and others may follow if the underwear demand does not improve in the near future. —_+2+2—__ Knit Suits and Dresses Favored. All indications are said to point to a keen Spring interest in knitted suits and dresses, in addition to the Man- darin, jacquette and slip-over sweaters. Some wholesalers have already begun to show new lines of these garments, but the market in general will not be open until after the turn of the year. In suits the combination of skirt and slip-over is to be again featured. One piece dresses are being made with cir- cular bottoms so that the tendency to sag is practically eliminated. In both owing to the large range of choice. The sports appeal of the new mer- chandise is considered strong. ——_——_+- The House Across the Way. There is a house across the way Where last year childish shouts were heard, But all is silent there to-day Save for the sadly whispered word. No holly wreaths with ribbons graced In yonder windows shall appear; No letters in the frost are traced— They'll have no Christmas tree this year. There used to be a sliding place There in the yard where children played. 3y one who had a merry face The loudest noise was always made. But not a child is sliding now, And all is sadly still to-day. A shadow seems to rest somehow Upon the house across the way. from the window there To see the postman come and pass. No toys are piled in corners where The doors last year were locked, Within the house across the way No pleasing, festive signs appear. No child peers alas! They speak in whispers there to-day And have no thought of Christmas cheer. S. E. Kiser. a od Should Have Said Thank You. A man walked into a shoe store, accompanied by his wife and 10 children, and said to the clerk, “I want to get the hull lot of them fitted up in shoes.” After two hours of hard work, the clerk succeeded in getting one fitted, and was beginning to make out the bill. “Oh! don’t bother about that,” said each the man. “I don’t want to buy the shoes. I just want to ge the sizes so’s I can order ’em from _ Sears Rebeuck & Co.” ——_2- 2 We have no right to demand from other people a standard of honor which we are not prepared to con- cede ourselves. ill INVESTIGATORS Private investigations cajr- ried on by skillful operators. This is the only local con- cern with membership in the International Secret Service Association. Day, Citz. 68224 or Bell M800 Nights, Citz. 21255 or 63081 National Detective Bureau Headquarters | 333-4-5 Houseman Bidg. Chocolates Package Goods of Paramount Quality and Artistic Design MICHIGAN TRADESMAN —_ —_— — - , = = iBUTTER - = > - Meat By-Products A Great Industry “A use for everything but the squeal” is still the motto of the meat packing jndustry, and truer than ever before, but there is more than that to it, says the Insttute of Amer- ican Meat Packers. Not only are Many unique and _ interesting uses found for every part of the slaughter- ed animal, but the by-products in- dustry as a financial proposition rap- idly is growing in importance. The hides and bones long have fur- nished important returns in shape of leathers and fertilizers, but the bones now have an important use also for medical purposes. Blood is one of the first important by-products, and serum, for use in research work as a culture for growing bacteria, ;'s obtain- ed by separating the corpuscles from the blood. In dry forms the serum is also used to clear the composition used in coating photographic papers. Blood albumen is used in the manu- facture of waterproof glue for veneer work, airplane wings and other special uses. ‘Blood from which the fibrin has been removed is employed to et colors in gingham and other cotton goods. lLeucocytic extract is made from white corpuscles and is injected in human veins to stimulate produc- tion of these corpuscles. Blood cooked, pressed, driedand ground powder is a specific for‘‘scours” to which calves fed on skimmed milk are subject. Tanners use it as a surface filler for some kinds of leather, and it is used in plaster as an agent to prevent sett- ing or hardening too quickly. Sheep skin finds its way into the market as “chamojs skin,” and is also used for belts, hat bands, upholstery and other fancy uses. Hog hair is is especially sought for cushion stuff- ing by automobile and furniture manu- facturers. The fine hairs from the in- terior of the ears of cattle are a satis- factory high grade substitute for the comels’ hair used in artists’ brushes. Wool recovered from the washed pelts of slaughtered sheep is bought by the manufacturers of shoddy to be worked in with wool recovered from old woolen rags to give it life. The grease recovered in the washing, when purified and prepared, is used exten- sively as a base for ointments and cold creams because it does not irritate the skin. The best horns and hoofs are soft- ened in steam, split and pressed into sheets, from which are cut combs buttons, boxes, handles and many other articles. The sawdust from cuttings finally becomes a fertilizer known as hoof meal. The inner por- tion of the hoof gives up the substance from which are made glue and neats- foot oil. From shin and other bones of fine texeure, handles for cutlery, pipe stems, dice, chess men, electrical bushings, artificial teeth, crochet needles, bone rings for nursing bot- tles, and other small articles are pro- duced. Some are carved and dyed to resemble stag horn. Red bone-marrow is a preparation given ‘by physicians for anemia; to make it palatable it is combined with chocolate or held in solution in alco- holic liquids. Bone characoal is used in sugar refining and in manufacturer of black pigment for paints and shoe- blacking. Some bones are prepared into what is known as case-hadening bone, used by manufacturers for hard- ening ball bearings and other steel products and for bluing rifle and revolver barrels. Head bones, ears and the interior of horns and hoofs become glue, but glue made from hides is the better, having greatter strength and adhesive qualties. Bone glue, too, is used in the preparation of gummed paper and as a filler or size for glazed paper, in making matches, calcimine, fiypaper, etc. Gelatine in the better grades is ob- tained from the cleaned pates of calves and is used for fancy desert dishes, as a stablizer for ice cream, and in the graphic plates. The thyroid, parathyroid, adrenal and other ductless glands furnish us a powerful astringent and heart stimulant, and is highly valued, costing now about $4,000 an ounce; but more than 130,000 sheep are re- quired to furnish a pound of adrenalin. Pepsin, prepared as a digestant, is obtained from the linings of hogs’ stomachs. “Catgut” comes not from cats, but is obtained from the first twenty-four feet of the sheep’s intesine and is used for surgical sutures, drums musical instrument strings. Glycerin is a by-product of the soap industry, and becomes nitroglycerine, dynamite and other explosives. It is used also as a vehicle for medicines, and in the manufacture of parchment paper and printers’ rollers. All waste matter that cannot be con- verted into some other good purpose is finally cooked together and reduced to fertiltzers rich in nitrogen, possibly to grow food crops that will be used to fatten other cattle that will be slaughtered for food and other fertil- izer, and so on in an endless chain. —_—_+—___ Sound Advice to Retail Grocers. The American Specialty Manufac- turers’ Association is sending out thousands of circular slips to whole- sale grocers for them to enclose to retail customers in the hope of im- proving the leakage in filling specialty Al MERRY CHRISTMAS TO ALL At Christmas ‘Time We are all children once more HAT is one of the most beautiful things about the Christmas season—no matter how old one may be, the Christmas Spirit like a magic wand restores our youth, and father, mother, uncles, aunts and even grand-parents are all a happy band of children on Christmas Day. ehs JUDSON GROCER COMPANY GRAND RAPIDS MICHIGAN Lipton’s Coffee Ask for Yellow Vacuum Can Always Fresh Distributed by LEWELLYN & CO. WHOLESALE GROCERS GRAND RAPIDS MICHIGAN al BLUE GRASS Superior Appeals Quality. to the Always Particular Reliable Housewife REPLENISH YOUR STOCK NOW BE PREPARED FOR THE FALL DEMAND KENT STORAGE COMPANY GRAND RAPIDS_~ LANSING ~ BATTLE CREEK holesale Grocers General Warehousing «4 Distributing December 19, 1923 4 ’ SSOMUDOGRUOUGHGUUONQOUSHERGQUUENDGUGQQUUNCERURGUQECEUOUELGCECUUUGUUUCUUUUESOCOGREROOUROOROOOS a December 19, 1923 MICHIGAN TRADESMAN 21 orders, advice. 1. Do not give a specialty order bearing the above stamp unless you intend to accept delivery. 2. When you give a specialty or- der, sign it. 3. Always keep order you give. 4. Do not give a specialty sales- man an order just to get rid of him. If you do not want the goods say “No” and stick to it. 5. Do not permit anyone in your store to sign your name to an order unless you intend to accept it. You are responsible for their acts. 6. Do not giving the following sound a copy of the attention to verbal promises—always have the specialty salesman write all condi- tions on sales on the specialty order. 7. If any misunderstanding exists write your jobber. 8. Do not duly sence. 9. If. delivery is delayed and you cannot wait get in touch with your jobber. If you do not do this then you are obliged to accept delivery. 10. Always remember that your jobber has bought goods to fill the specialty order and that it is ex- ceedingly expensive for him to cart the goods to you and then cart them back to his warehouse. And— 11. Be sure to turn out old stock first. pay any specialty orders during your ab- have given refused —_+>-+___ Government Hay Grades To Be Simplified Federal thay grades are to be sim- plified under ia survey ordered by the Department of Agriculture to bring about a reduction in the number of classes and grades and a_ simpler method of determining grade. Maurice Niezer of Fort Wayne, Ind., has been named consulting specialist to advise jn the work. Under the simplified system classes of hay will be determined as hereto- fore by the percentage of grasses and legumes in mixtures. Grades will be determined by color. Color will be expressed as one factor, namely, the percentage of green, instead of as a combination of brown leaf surface; brown and bleached and off color stems, as is now done under the Federal System. a Indiana In Action. Wm. Locks, secretary and _ treas- urer of the Indiana Egg nd Poultry Association, Indianapolis, writes that at a special meeting of their members is was unanimously decided to buy eggs loss off the year round, and the association went on record as being in favor of a rotten-egg law for In- diana. ‘They pledged their support in passing such a law at the next meeting of the legislature. The mem- bers present were very much in favor lof buying eggs on grade and several of them decided to try this out at some of their stations and re- port their results at the next special meeting, which will be held the fore part of December. —_——_~+~-~+__ Christmas Good Will. An inexpensive idea which carries with it the sentiment of the Christmas week is to purchase mistletoe or holly and cut up into small lengths suitable for lapel wear. Each length can be enclosed either in small envelope or attached by thread to white card. On envelope or card should be printed this verse: “May this sprig be a blessing To bring you much cheer Through the Holiday Week And the rest of the year.” One envelope or card should be presented to each customer calling at your store. ee ed Eating Your Enemy. A case of making a nuisance pay the freight appears in the formation of a company in South Africa to make cattle and poultry feeds from locusts, a pest which is a great evil to farmers and so there has really been organized the South African Locust Product Co. The natives have long consider- ed the locust a delicacy, and cattle have also been fed upon it. Worry is interest paid on trouble before it becomes due. 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 MILLER MICHIGAN POTATO CO. Wholesale Potatoes, Onions Correspondence Solicited Frank T. Miller, Sec’y and Treas. Wee, Be ccue wane wna Wane @ > Polar Bear Flour A MONEY MAKER Can Always be sold at a profit. Quality in the Bag Brings Repeat orders. ~ FLOUR ~. “THe NEWERA MILLING A W. HARVEY & SON, States Managers Marion, Ind. Central Icy ARKANSAS CITY. KANS_. ate oo “a Wore Sausage WHOLESALE ONLY YOUR TRADE WILL LIKE THEM HERMAN DEMMINK CO. 557 Michigan GRAND RAPIDS 7 » “The Wholesome “orcad for Bread” The standard by which all others are judged HIGHEST QUALITY 100% CO-OPERATION SNAPPY SERVICF I. VAN WESTENBRUGGE DISTRIBUTOR MICHIGAN Grand Rapids Muskegon M. J. DARK & SONS GRAND RAPIDS, MICH. Receivers and Shippers of All Seasonable Fruits and Vegetables 7 You Make Satisfied Customers when you eell ‘*SUNSHINE”’ FLOUR Blended For Family Use The GQuely is Standard and the Price Reasonable Genuine Buckwheat Flour Graham and Corn Meal J. F. Eesley Milling Co. The Sunshine Mills PLAINWELL, MICHIGAN Watson-Higgins Milling Co. GRAND RAPIDS, MICH. NEW PERFECTION The best all purpose flour. RED ARROW The best bread flour. Look for the Perfection label on Pancake flour, Graham flour, Gran- uated meal, Buckwheat flour and Poultry feeds. Western Michigan’s Largest Feed Distributors. We wish all our friends A Merry Christmas and A Prosperous New Year S, The Vinkemulder Company For a quarter century Western Michigan’s Leading Fruit and Produce Distributors. MICHIGAN — = — — = a STOVES anD HARDWARE -_ — ~ ~- = —_ -~ = — a a ae a —_— — = —_ —_— — Michigan Retall Hardware Association. President—J. Charles Ross, Kalamazoo. Vice-President—A. J. Rankin, Shelby. Secretary—Arthur J. Scott, Marine City. Treasurer—William Moore, Detroit. Executive Committee—L. J. Cortenhof, Grand Rapids; Scott Kendrick, Ortonville; George W. McCabe, Petoskey; L. D. Puff, Fremont; Charles A. Sturmer, Port Hu- ron; Herman Digman, Owosso. After the Holiday. Written for the Tradesman. Even while the wide-awake hard- ware dealer is meeting the heavy de- mands of the Christmas rush, he is also looking forward to the slack period that immediately follows the Christmas holiday, and planning to make the best possible use of that period. Of course, it is a good time for the necessary clean-up of the disorder in- to which the stock has been thrown during the season. It may be desirable to put on a hastily arranged after-Christmas sale, with a view to clearing out the odds and ends of stock which it is preferable not to carry. over to another season. A little later, with the new year, will come time for the annual inventory; and this will keep the merchant fairly busy. But with all these matters to en- gross his attention, every merchant is none the less anxious to sell every- thing he can, at this particular period when trade is normally slack. The season is one which calls for extra effort if sales are to be made at all. In this connection, the hardware dealer is apt to quite disregard the possibilities of his stove stock. The stoves have been pushed into the background to make room for Christ- lines; and the tendency in most stores is to leave the stoves in the background. Many dealers take the view that stoves can’t be sold right after Christ- mas. Yet there are hardware dealers who have conducted very successful Opportunities Christmas busy mas stove sales in the early months of winter. Here is a point worth remembering. Though most stove prospects have by this time concluded to worry through the winter with the old range or heater, the real worry for them is just commencing. At New the heater in particular is subjected to a heavy pull. Any spell of severe weather is pretty certain to up its deficiencies, particularly in comparison with the new the hardware dealer has been trying to sell. Year's, perhaps earlier, show model Here is the psychological mcment for the aggressive hardware deale- to push his line. “Why go through an uncomfortable winter with an old stove? You mean to buy a new one anyway for next winter? Why ‘not buy now on easy terms, and get the benefit now?” This is the litie of argument that will appeal to a lot of people with a growing grudge against the old heater that “falls down” when it is most needed. Stock-taking is as necessary in the stove department as anywhere else in the hardware store. The stove in- ventory is, however, easy to. take; and, if taken immediately after the holiday, it affords the pretext for a stock-taking sale in which stoves can be effectively featured. Indeed, a pre- inventory stove sale is often a good stunt. It will not seriously interfere with the stock-taking; for in most in- stances the merchant can take stock almost at.a glance. There is no dead stock in the stove department. No hardware dealer worthy of the name will allow a range or heater to remain in stock until it is out of date. At this particular season, it is often found advantageous to offer special inducements to interest customers in stoves and ranges. Price is, of course always an appealing feature. The fact should be carefully emphasized, that these special prices are for the month of January only—this to guard against “come-backs”’ when the regu- lar stove season comes again and the dealer offers his lines at regular prices. But price-shading is not the best way, in most cases, to interest cus- tomers. Many dealers have found it a better scheme to offer combinations which permit, ostensibly at least, the maintenance of the regular price. Thus, at the January stove sale, each stove purchaser will receive a razor, a lamp, a carving knife, or some other article of hardware of sufficient value to serve as an inducement. It is almost always possible to se- cure*the necessary premiums by going over the stock and selecting articles which, while still good value, have been in stock for some time; and which, normally, the hardware deai- er at this time of year would have to offer ‘at special prices. Of course there are many cases where, even at the height of the Christmas season, dealers do not al- low their stoves to drop entirely out of sight. Some dealers advertise stoves and ranges along with Christ- mas gift lines; salespeople suggest them when comparatively expensive gifts are desired; and _ occasionally sales are made in this way while the season is in progress. Where this has been done, the mind of the prospective customer is in some measured prepared for the stove sale immediately following the Christmas season. It will in any event be easier December 19, TRADESMAN 1923 Christmas Greetings To our friends, old and new, we extend our best wishes for a Merry Christmas and Happy New Year. Grand Rapids Store Fixture Co. 7 Ionia Ave. N. W., Grand Rapids, Mich. Motor Trucks mite A SIZE AND STYLE To Fit Your Business SALES SERVICE ECKBERG AUTO COMPANY 310 IONIA AVE. NW. ————A Foster, Stevens & Co. Wholesale Hardware wt 157-159 Monroe Ave. :: 151 to 161 Louis N. W. Grand Rapids, Mich. Michigan Hardware Company 100-108 Ellsworth Ave., Corner Oakes GRAND RAPIDS, MICH. Exclusive Jobbers of Shelf Hardware, Sporting Goods and Kept awake by rattling windows Keep the Cold, Soot and Dust Out Install ‘AMERICAN WINDUSTITE” all-metal Weather Strips and save on your coal bills, make your house-cleaning easier, get more comfort from your heating plant and protect your furnishings and draperies from the outside dirt, soot and dust. Storm-proof, Dirt-proof, Leak-proof and Rattle-proof Made and Installed Only by AMERICAN METAL WEATHER STRIP CO. 144 Division Ave., North Citz. Telephone 51-916 Grand Rapids, Use Tradesman Coupons Mich. FISHING TACKLE . » aot > a y ~ ’ . iOS peso olf to ees aE » aces > y s Sena 2 ae ¥ December 19, 1923 to awaken public interest, than where the stove stock has been allowed to drop completely out of sight. The minute the holiday season is ended, the stoves should be brought to the front and aggressively adver- tised. They should be featured in a window display. The selling cam- paign must be energetic, since it is usually advisable to time the sale so that it will be over before the big drive of the January stock-taking starts, about the middle of the month. The featuring of stoves, however, does not mean that stoves should be exclusively featured. This is far from desirable. Where there is one chance of selling a stove or range, there are scores of chances of selling kitchen utensils. The customer at- tracted by stoves can be interested in kitchen utensils; and it is sometimes the case that the customer who comes to buy a frying pan or a colander will finish by purchasing a kitchen range. The two lines fit in admirably together; the one appeals to the big monéy, while the other caters to the small spenders. The stoves have this advantage, that they harmonize thoroughly with the household goods. They supply a sort of background to.the display of small wares; just as Christmas decora- tions in red and green form a back- ground for the gift lines featured in December. A display featuring a modern range as a center of attrac- tion and a complete line of household accessories in connection will have greater pulling power than a range displayed by itself, a line of stoves alone, or a display devoted solely to kitchen utensils. By linking the two lines, you help the sale of, household goods without diminishing in the least your chances of selling the stoves. Excellent displays can be devised, that will do a lot to stimulate after- holiday trade. With heaters, a model living room car be shown—the heater in the foreground, an electric reading lamp, an electric foot warmer if neces- sary, a chafing dish, and convenient accessories of one sort and another. A model kitchen will show, not mere- ly the up-to-date range, but a com- plete line of kitchen ufpnsils. By displaying these in a kitchen cabinet, the latter can be advertised as well. Such displays not merely bring in some business at the time but they have an educative quality. The edu- cational side can be stimulated by cemonstrations. The dealer has plenty of time to make these displays and demonstrations attain the maxi- mum of effectiveness. It is a quiet season, normally; all the more rea- son why the dealer should put his very best efforts into his displays and demonstrations, designed to interest the public, and into his selling when- ever he gets prospects inside the store. Victor Lauriston. —++>— —_ Jewelry Sales Show Nice Gain. With ‘retail preparations for the holiday season in full swing, a marked improvement in the business coming in to the local jewelry manufacturers is reported. All sections of the coun- try arescdntributing to it, and there is now little question that the year’s MICHIGAN TRADESMAN sales in all branches of the trade will exceed substantially those for 1922. The call for sautoirs, flexible bracelets rings, etc., is particularly good in the higher priced lines, with the demand for rings set with diamonds especially good. These are wanted both in solitaires and in fancy effects set off by calibre saphires, emeralds or ru- bies. Platinum jewelry at present prices is considered an especially good “buy” with the metal at its current levels. Quotations on it run from $125 an ounce for the “soft” metal to $143 an ounce for metal containing 10 per cent. of iridium to harden it. —_22>—_—_ The New Line. Place an empty show case in the front of your store where it will be seen by those who enter. Display signs in ‘different parts of the store “What shall We Place In This New Display Case?” Have circulars printed explaining that you want to add a.new line and are in doubt about the exact line it should be; that you are desirous of stocking goods which are wanted by your customers, therefore invite their letters containing suggestions. Ask them to tell particularly about the instances where they have unsuccess- fully tried to obtain certain goods in your store. REFRIGERATORS for ALL PURPOSES © Send for Catalogue No. 95 for Residences No. 53 for Hotels, Clubs, Hospitals, Etc. No. 72 or Grocery Stores — No. $4 for Meat Markets — No. 75 for Florist Shops MicCRAY REFRIGERATOR CO. 2344 Lake St., Kendallville, Ind. TOOLS H. T. BALDWIN 1028 Fairmount St., S. E. Citz. 26388 SIDNEY ELEVATORS Will reduce handiing expense and speed up work—will make money for you. Easily in- stalled. Plans and_ instruc- tions sent with each elevator. Write stating requirements, giving kind of machine. and size of platform wanted, as well as height. We will quote a money saving price. Sidney Elevator Mnfg. Co., Sidney, O.. Patent Applied For Grand Rapids Wire Products Co. 430 Front Avenue The Grand Rapids Collapsible Display Basket (FOR GROCERS WHO CARE) Made of strong crimped wire, with a beautiful green enamel finish. Cut shows how to sell a stock of shelf-worn canned goods quick. Equally good for Fruits, Vegetables, Soaps and Green Stuffs. Keep your floors clean. Attract attention to what you have to sell. Send for our circular. Let us quote you on six or a dozen. We also make wire’ baskets. for counters and windows. GRAND RAPIDS, MICHIGAN AGENTS WANTED Signs of the Times Are Electric Signs Progressive Riaggehh and mazn- 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 Sand Lime Brick Nothing as Durable Nothing as Fireproof Makes Structures Beautiful No Painting No Cost for Repairs Fire Proof Weather Proof Warm in Winter Cool in Summer Brick is Everlasting Grande Brick Co. Grand Rapids Saginaw Brick Co., Saginaw Jackson-Lansing Brick Co., Rives Jun For Loose Leaf Binders and Sheets Bill and Charge Statements Write the PROUDFIT LOOSELEAF CO. Grand Rapids Michigan Bell Phone 596 Citz. Phone 61366 JOHN L. LYNCH SALES CO. SPECIAL SALE EXPERTS Expert Advertising Expert Merchandising 209-210-211 Murray Bidg. GRAND RAPIDS, MICHIGAN RICHMOND STAMP WORKS RUBBER STAMPS Brass Stencils—Steel Stamps—Stencil Cutting Machines 8 SOUTH IONIA AVENUE CITIZENS 51518 THE TOLEDO PLATE & WINDOW GLASS COMPANY Mirrors—Art Glass—Dresser Tops—Automobile and Show Case Glass All kinds of Glass for Building Purposes 501-511 IONIA AVE., S. W. GRAND RAPIDS, MICHIGAN Are You Going to Drive Your Open Car This Winter? NOW IS THE TIME to think about having a glass enclosure built on your car and have all the comforts of a closed car at a relatively small expense. range from $50.00 to $125.00. Prices on all makes of cars HAYES-IONIA SERVICE COMPANY Richmond at Muskegon Ave. Citizens Phone 72-395 Bell Main 2406 WATKINS LETTER SHOP TELEPHONES Citizens 64-989 Bell Main 1433 304-7 Industrial Bank Bldg. _GRAND RAPIDS, MICHIGAN Multigraphing Form Letters Addressing Filling in Mailing MICHIGAN TRADESMAN December 19, 1923 Some of the Problems Confronted By Michigan Landlords. Lansing, Dec. 18—The Michigan State Hotel Association is going to prove to the world that it is not in the process of hibernation. The meet- ing here last week, the first of a series of four district gatherings, went a long way toward proving that. At least sixty I\otel operators from a district covering a radius of fifty miles were in evidence when President Klare, Manager of the Detroit Statler, sounded the gavel in the assembly room at Hotel Kerns on Saturday morning. The evening previous had been de- voted to a dinner dange given by Manager E. S. Richardson, of the Hotel Kerns; a theater party for the ladies, an offering by Miss A. M. Schelling, Manageress of the Porter Apartments, and a meeting of the executive committee of the Associa- tion, at the latter a comprehensive road program being thoroughly dis- cussed. The morning session opened with the reading of a list of 106 names of hotel operators who desired member- ship in the State Association, bring- ing its roll up to about 350, and mak- ing it one of the strongest of the various State associations, only ex- ceeded in number by the New York and Ohio bodies. With this splendid organization the Michigan State Ho- tel Association proposes to prove that it has a legitimate excuse for existence and a well defined program for future action. Everyone nowadays is interested in good roads and the ways and means by which the aforesaid good roads may be provided. The hotel men are not going to build the roads, but they are going to make it their special business to see that they are built, that they are of such ‘construction that they will stand wear and tear, and after they are built that they are properly marked so that the incoming stranger will not be a_ misguided guest, but will be properly and _ per- manently given to know where he is at and where he is going to. The dis- cussions showed very plainly that the hotel man has a vision and that he does not propose hereafter to be bothered with the nightmare of in- adequate and illy constructed high- ways. The question of road markings, so that approaches to towns and vil- lages will be clearly indicated, road intersections clearly defined and de- tours properly selected and marked, will be where the hotel men will con- centrate their special efforts. Willard M. Bryant, field secretary of the Michigan Good Roads Associa- tion, delivered an address, in which he conveyed to the Association much information concerning road condi- tions, and gave them a very good idea of the State’s road program for 1924: Other topics discussed were: “What can I do to increase my dining room business with the local people?” “Approximately what advertising should a country hotel do?” “Is it worth while for the smaller hotel to imitate in any way the lorger menus used by the biz city hotel?” The last question elicited much d's- cussion by both the big and little operators. The larger establishments apparently are as eager to simplify as the smaller ones to enlarge their menus. When it was all boiled down, however, it was the general belief that the public did not require such ex- traordinary bills of fare to select from, but, on the contrary, more simplicity and greater incentive to quality. This was particularly true in the case of the small country hotel operating on the American plan. No class of patrons were demanding great variety. A soup, maybe; one meat—with a fish special on Friday— plenty of wholesome vegetables; a relish and one item of dessert would meet every requirement. But above all other considerations was _ the necessity of preparing this meal, sea- soning and properly serving. No per- son was so fastidious that he required a greater selection than this in his own house, but he did want it pre- pared so that it was appetizing, and did rot want it thrown at him as though he were a wild beast awaiting feeding time. A further point was established which was that not one hotel man present was keen to operate a dining room under present conditions. They seemed willing to accommodate their patrons by continuing the service, but would gladly dispense with this branch of service if they could hon- orably do so. There seemed to be but one objec- tion to the simple meal question and that was the possibility of serving on some particular day ‘a meat which might not be relished by everyone, but several landlords announced that they were doing this just the same and overcoming these objections, which were seldom advanced, by of- fering guests a substitute which could be easily prepared, such as a steak, chop or eggs. All agree, however, that it abolished the general objection to the words “choice of” on the average bill of fare. “Is the telephone rate in the State so high that it is impossible to make the telephone equipment used in the hotel pay for itself?” All operators, especially those whose rooms are equipped with phones con- necting with a private exchange, agreed that such service must, under the most favorable circumstances, cost twice as much as the revenues pro- duced, but that it was an item of ser- vice now regarded as essential by the public and must be supplied at any cost. The question of supplying waiting rooms for passen- gers using auto bus. service elicited CODY HOTEL GRAND RAPIDS 1.50 up without bath RATES { {65 U2 without b CAFETERIA IN CONNECTION One half block £asf of the Union Station GRAND RAPIDS HICH | 150 Fireproof Rooms HOTEL BROWNING GRAND RAPIDS Corner Sheldon and Oakes; Facing Union Depot; Three Blocks Away Private Bath, $2.50, $3 Rooms, duplex bath, $2 Never higher near omen KALAMAZOO Stop at the A ' <= ~ Fi 4 American Tote Headquarters for all Civic Clubs Excellent Cuisine Luxurious Rooms ERNEST McLEAN, Mgr. WHEN IN Turkish Baths Lansing’s New Fire Proof OCCIDENTAL HOTEL HOTEL ROOSEVELT FIRE PROOF CENTRALLY LOCATED Opposite North Side State Capitol Rates $1.50 and up on Seymour Avenue EDWARD R. SWETT, Mgr. 250 Outside Rooms, Rates $1.50 up, Muskegon tes Michigan with Bath $2.50 up. Cafeteria in Connection. HOTEL KERNS Largest Hotel in Lansing 300 Rooms With or Without Bath Popular Priced Cafeteria in Connection - Rates $1.50 up E. S. RICHARDSON, Proprietor CUSHMAN HOTEL PETOSKEY, MICHIGAN The best Is none too good for a tired Commercial Traveler. Try the CUSHMAN on your next trip and you will feel right at home. Stop and see George, HOTEL MUSKEGON Muskegon, Mich. Rates $1.50 and up. GEO. W. WOODCOCK, Prop. Henry Smith Floral Co., Inc. 52 Monroe Ave. GRAND RAPIDS, MICHIGAN PHONES: Citizen 65173 Bell Main 173 ) Hotel ' Whitcomb Mineral Baths THE LEADING COMMERCIAL AND RESORT HOTEL OF SOUTHWEST MICHIGAN Open the Year Around Natural Saline-Sulphur Waters. Best for Rheumatism, Nervousness,.« Skin Diseases and Run Down Condition. J. T. Townsend, Mgr. ST. JOSEPH MICHIGAN 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. able. WILL F. JENKINS, Manager. Rates reason- MORTON HOTEL You are cordially invited to vist the Beautiful New Hotel at the old location made famous by Eighty Years of Hostelry Service. 400 Rooms—400 Baths Menus in English _ WILLIAM C. KEELEY, Proprietor. HOTEL ROWE 350 Rooms—350 Servidors—250 Baths Rates $2 with Lavatory and Toilet $2.50 with Private Bath HOLDEN HOTEL CO., C. L. Holden, Mgr. country hotels. The Center of Social and Business Activities THE PANTLIND HOTEL Everything that a Modern Hotel should be. Rooms $2.00 and up. With Bath $2.50 and up. Over 25,000 Patients The Old Reliable ~~ am + New System Dentists We've taken pain and high price out of Dentistry and substituted comfort and economy. After all, there’s no place like the New System. . 2 Just a Step South of Monroe Ave. 41 Ionia Ave. in G. R. one stent Up; Write for Information. panics ten ethane PSR Ag AP Ce Sonate” December 19, 1923 MICHIGAN TRADESMAN 25 that in some instances hotels were re- ceiving some form of compensation for so doing, while others were under the impression that it was a good ad- vertising proposition and worth while. All agreed, however, that the answer- ing of foolish and unnecessary ques- tions asked by the public, especially over the phone, was a phase of exist- ence almost unbearable. “Should a hotel operate its own laundry or should it depend upon local installations?” The introduction of this subject was the equivalent of tossing the lighted match into the open powder keg. The convention literally “blew up.” When it came to making comparisons, it was found that in some instances laundry work was being done reasonably for certain hotels, while in other cases charges much higher than any _ ob- tained during the war were being ex- acted. One member operating a 60 room hotel stated that he recently put in a $1500 laundry plant for doing hotel work only and that he expected to save the cost of his entire equipment in one year. The laundry operator who cannot discover the “handwriting on the wall” is of an exceedingly dull men- tality, and deserves all that is coming to him. Laundry materials have, in most cases, gone back to a pre-war basis, low priced labor is the only kind utilized, and yet the laundry man, not unlike the barber who has not heard of the safety razor, is slumber- ing while his business is being under- mined by the establishment of in- dividual wash houses. “Shall we encourage the employ- ment of female help in the prepara- tion of food in our hotels?” Managers of large hotels mourned because of the chefs whose only ambition was to create something which would bear a_ high-sounding foreign appellation, but which did not possess the merit of attractiveness for the human palate; that “home cook- ing,’ as applied to restaurant opera- tion, was a misnomer and all longed for the appetizing and wholesome meals which mother once set before them. Good cooking is a gift not to be acquired through correspondence schools, and woman is the one in- dividual who is endowed with this faculty. Hence competent instruc- tion should be available for the female of the species and her calling should be glorified. A halt in the proceedings was a very delightful luncheon, furnished by F. C. Martindale, Mbnager of the Hotel Downey. The question of hotel reservations was a topic for discussion at the afternoon session. This is one of the greatest problems in hotel operation. It has been such for years in all ho- tels where the “house count” is any- where near 100 per cent. The in- coming patron usually arriving early has indicated by letter or wire just when he expects to arrive, and what class of accommodations he requires, but the departing guest never or hardly ever indicates when he expects to leave until the last moment for “checking out,’ usually late in the afternoon or evening. The former is much disturbed because he cannot get Iccated and the latter is disgruntled if a modest enquiry is made as to the probable hour of departure. This question will continue to be source of much vexation until such time as a system of rebating rates for early departure is established. Many other topics, such as claims for theft, loss of baggage, bad checks, etc., of interest to the fraternity, were talked over. In the matter of actual accomplish- ment this district meeting had a record of achievement seldom, if ever, eprroached by the State conventions, and in order that its work may be far reaching, the full proceedings will be published at once in the form of a bulletin which will be supplied to every member of the organization. When you receive it give it the atten- tion it deserves, because you will dis- cover that the meeting, while inter- spersed with delightful entertainment was not altogether given up to junket- ing and that the small hotel men were not eaten alive by the larger land- lords. Everyone had his say so and nearly everyone took advantage of the opportunity offered. Regrets were received from several members who were unable to be pres- ent, among them from ex-President Montgomery, of the Post Tavern, Battle Creek, who was going out to try the gun given him by the Associa- tion on a flock of rabbits in his vicin- Hotel, Muskegon, who was preparing ity; E. R. Swett, of the Occidental his income tax statement; John H. Lewis, of the Hotel Marquette, Mar- quette who was enroute for California; E. A. Stowe, editor of the Tradesman, who had been invited by President Klare to supply testimonials of cer- tain hotels he has patronized. Three more district meetings will be held at intervals depending largely on the weather. Invitations were re- ceived from J. T. Townsend, Whit- comb Hotel, St. Joseph; H. M. Holl- ister, the Bancroft, Saginaw, and the Secretary, at his resort on Glenn Lake —the latter meeting to be held about the middle of June. The Hotel Pantlind, through its manager Fred Pantlind, had invited the fraternity to be present at the opening of its new grill room, on Saturday last, but owing to delay in receipt and installation this was post- poned until a later date, ‘possibly this week. However, Manager W. C. Keeley, of the Morton, extended an invitation to the Association to attend a dinner dance at his hotel, in lieu of the other entertainment, which was quite gen- erally accepted. Frank S. Verbeck. Oe Items From the Cloverland of Michi- gan. Sault Ste. Marie, Dec. 18-—Naviga- tion here was officially closed Satur- day night after the three last boats, steamers Pierce and Finch and barge Maitland, passed through the locks. This is the first year in many when no accidents occurred at the grave- yard of the Great Lakes in the clos- ing days of navigation. We are now on winter schedule, but with our sports council of the Wolverine Club we should soon be a Winter resort. With the new rink and the toboggan slides and numerous other’ winter sports the cold weather should pass most pleasantly. John N. Adams has been appointed by Judge Fead as receiver for the Soo Building and Loan Association, taking the place recently vacated by Thomas Green, who recently accepted an appointment as one of the Assist- ant Attorney Generals. No _ better selection could have been made, as John Adams has been in the real es- tate business for many years and is a home town _ booster. His many friends are pleased to know that he was the choice, with so many applica- tions for the place. There is much rejoicing and Christ- mas cheer here this year, with so many of the young folks returning from the colleges and distant places coming back to spend the holidays with parents and friends. The large community Christmas tree is up and with the stores all clothed in holiday attire a healthy feeling pervades the business interests. Candle sticks make good Christmas gifts. The big heavy kind are better for chasing burglars. The first creditors meeting of the Schimkat Cutlery Co., at Manistique, was held in the court house last Mon- day, when Richard T. Liooney, of Houghton, referee in bankruptcy, pre- sided. All the creditors were present in person or by representative. Ben- jamin Gero, who is the largest creditor, was appointed trustee for the creditors with a bond for $10,000. Zach. Bays, Levy Michaud and Rubin Larson were appointed appraisers. An effort will be made to dispose of the property in bulk, if possible, in order to realize the most money, as the plant would be of very little value if sold separ- ately. Gladstone is to have a new modern $20,000 garage, which will be erected for Herbert Norton in place of the one destroyed by fire a short time aeo. It will be built of brick, 50 x 116, and will be arranged for office, salesroom, garage and machine shop. The latter will be fully equipped for car repairing. Mr. Norton was a member of the Peoples Auto and Tractor Co., of Manistique, until about a year ago, when he took over the ford sales agency and has made a decided success of the venture. Mrs. Leon Nicholson, at Manistique has rented tlfe store room in the Peterson building and expects to open a ready-to-wear stock about Feb. 1. Mrs. Nicholson has been with the Bloomrosen store a number of years and has had much experience in that line. One-half of the world doesn’t know why the other half fights. John T. Rowe, State inspector of foodstuffs, was a business caller here last week, giving the stores the once over. Most of the houses are always pleased to have him call, as he is a help to the merchpnts, giving the necessary information to enable the dealers to live up to the law. It is with much regret that we have received notice of the death of R. Munroe, of De Tour, who _ passed away last Wednesday at his home while reading a paper. Heart failure was the immediate cause of his death, which came as a shock to his many friends. Mr. Munroe had conducted a grocery store at De Tour for many years. He was postmaster for a num- ber of, years and active in all civic af- fairs, but for the past two years he has been employed at the Pittsburg Coal Co. dock, leaving the grocery in charge of his daughter. He was of a cheerful disposition and had a good word for everyone. The family, con- sisting of one son and four daughters, beside the widow, have the sympathy of their many friends. Robberies are increasing in the cities because it is so easy to coax a stranger into a cellar. William Corbett, who for the past several years has been conducting a bakery on Spruce street, has sold the business to R. C. Roberts, who will continue the business as hereto- fore, devoting his time to looking up new business, Mr. Roberts needs no introduction to the trade here, as he is well-known by the merchants. At one time he was known as the crack candy salesman in this territory and the only salesman who could sell in carload lots. Mr. Corbett will stay with Mr. Roberts for the present, looking after the baking. The DeLux cafe is about to change hands next week. Either Mr. Spros is going to buy out his partner or vice versa. They are both qualified, but don’t seem to pull together, so next week will tell what change will be made. The Log Cabin cafe was re-opened last week. The new proprietor, Nick Pappas, has had the place redecorated and numerous changes made, so the Log Cabin is now one of the niftiest cafes in the city. Mr. Pappas is an expert at the business and is well pleased with the patronage he has had since opening. He is. giving cabaret parties several times during the week and attracting crowds of the younger set. William G, Tapert. War on Chain Store Products Gaining Ground. Wyoming Park, Dec. 18—I am cer- tainly well pleased with the reply to my circular letter of Nov. 12 relative to the advisability of the independent retailer pushing articles not sold in the chain store. We certainly have struck a respon- sive chord, as you can judge by the letters already published and_ the ones hereto appended. I have been visited by many of the manufacturers’ representatives and you ought to hear the arguments they put up. One fellow said, “How did you ever think of starting a campaign like this?” I also have had promises of co- operation from many of the manu- facturers and I am tabulating a list of goods which the “chains” cannot buy direct and also one of the goods that we know they get direct and when the board meets, we will decide whether or not these lists can be le- gally published. It was planned to have a board meeting in December, but this was impossible. In answer to those who request such a list will say that for the pres- ent I would advise you to watch the daily papers from the large cities and concentrate on those items which are most prominently advertised. Take them off your shelves and try to find other high-class goods to take their place. Paul Gezon. 3enton Harbor, Dec. 15—Wish to Say in answer to your letter of Nov. 12 that we have this very month taken out the National Biscuit goods and if 50 per cent. of our membership would do likewise, we would soon get rid of at least one of our pests. So far as dues are concerned we should pay $5 per year, and meet twice instead of once a year. But make it a central place instead of off on one side or the other. So far as I am concerned, Grand Rapids every time. Two days each six months. We have a consumers’ wholesale grocery across the street from us and an A. & P. just below us on the same side. Ehe A. & PB. is easy. but the consumers are real price cutters. We would not know they were here. We do no cutting. We like service and quality and treat our people right and we get our share. A. L. Leonard. Grand Rapids, Dec. 17—Am willing to co-operate, but how do I know what the chain stores carry, for I never go in there and buy most of my goods through the Grand Rapids wholesale grocers. Kindly inform me and_ oblige. R. Vinkemulder. Dec. 10—In reply to wish to state that I entirely agree with you. I do not handle the lines the chain stores carry, but push the sale of other lines instead. However, it is necessary to carry some of the goods. Please ad- vise me concerning your decision and I’ll co-operate with you. D. Kennedy. Kalamazoo, your letter, | Le Roy, Dec. 17—Please let me know any particular brands the stores should not carry in the war on chain stores. You can rest assured of our full 100 per cent. co-operation. There are a few items we no longer handle, as they are sold at a cut price. G. Gundrum. a It is not what happens to you, but the way you take it that shows what kind of man you are. HOTEL WILLARD Detroit’s Largest Bachelor Hotel 448 Henry Street Attractive Weekly Rates Cafeteria and Dining Room Open 6 A. M. to 1 A. M. SPECIAL DINNERS—75 Cents EARL P. RUDD, Mgr. Detroit, Mich, December 19, 1923 26 MICHIGAN TRADESMAN sy — the next prescription for suppositories. store for something or other and fre- ( Lo eo 23) “SS: Concentrations, drop dosage, bring quently buys postcards. He may n S « = prices governed, in a degree, by the tice that one store Provides a com- Z ¥F ZF g 3 = = = > patient—for saturated solution of po- fortable desk or writing table. At an- a sl = - = = tassium iodide, for example, we charge other store he has to use the top of a DRUGS “© )RUGGISTS SUNDRIES: $1.25 per ounce, and 10 cents is added show case and wait for his turn at th = 2 Z Ss for a dropper. The prices for pre- bottle of ink. Perhaps he knocks over = = q 2 : So. scriptions for beautifiers, restorers and an assortment ot botles. Or ther — ea Z = = ZAIs the like, are based on the intended may be constant danger of it. At any % WEAN SYS ‘ng i Hh 5 iy Mich. State Pharmaceutical Ass’n. President—D. D. Alton, Fremont. Secretary—L. V. Middleton, Grand Rapids. Treasurer—A. A. De Kruif, qxecutive Committee—J. A. Cedar Springs; J. H. Webster, Detroit; D. G. Look, Lowell; John G. Steketee, Grand Rapids; Ellis E. Faulkner, Mid- dleville; George H. Grommet, Detroit, ex-officio. Zeeland. Skinner, Michigan Board of Pharmacy. President—James E. Way, Jackson. Vice - President — Jacob C. Dykema, Grand Rapids. Secretary—H. H. Hoffman, Lansing. J. A. Skinner, Cedar Springs. Oscar W. Gorenflo, Detroit. Claude C. Jones, Battle Creek. Director of Drugs and Drug Stores— H. H. Hoffman, Lansing. No Reasonable Price Too High For Prescriptions. What shall I charge for this pre- scription? This is a question I have heard in my own and many other stores. Why that should be is more than I can understand. Prescription pricing, like prescrip- tion dispensing, is a science acquired by years of application and experience —knowing the cost of materials that enter the combination, comprehension of the value and knowledge of the time required in the compounding of the prescription, etc. There is no fixed rule; time required for dispensing can be figured to a nicety; prices of chem- icals and pharmaceuticals fluctuate and, therefore, the cost should be cal- culated before pricing the prescrip- tion. The customer appreciates such care, he has assurance that there is no guess-work in pricing or compound- ing. Many pharmacists fix prices ac- cording to quantity without considera- tion of the cost or dosage—under such a plan the prescription which is sup- posed to yield a profit often consti- tutes a and in the department where profit should bear a relation to professional service. loss, The prescription may be represented by 2 triangle—the patient, the physi- cian and the pharmacist. The patient is the one benefited, and the one bene- fited always pays the price; incident- ally, history has proved that the rich and well-to-do pay for the poor—a good point to remember. The practice of medicine has more subdivisions to-day than ever before— the family physician or general prac- titioner, the surgeon, the specialist and the consultant; here we have four classes who charge according to dif- ferent schedules—another good point to remember. The charges made by the pharmacist should have some rela- tion to the professional service ren- dered. The old pricing methods are wrong, they always were, never more than to-day. For convenience the work of the prescription department may be divided as follows: Capsules, powders, cachets, pills, pill capsules, solutions for internal and external use, bulk pow- ders, dusting powders, suppositories, ointments and special surgical solu- tions. Narcotics require the same amount of work as other prescriptions, equal or greater care in compounding and the keeping of records. Prescrip- tions for alcoholics will not be con- sidered. The first step in dispensing is the selection of the container, representing the first cost—powder box, screw-cap vial, label, vials up to and including the 4-ounce size, up to 2-ounce oint- ment jar, dusting powder boxes, etc. the cost will average, including breakage, about 10 cents; larger con- tainers average from 15 to 25 cents— these costs bring no direct profit and, therefore, due allowance should be made when pricing prescriptions. Tak- ing, for example, an ordinary 12 cap- sule prescription for which I charge $1.25 and up—the container costs 10 cents, the twelve capsules 5 cents, the ingredients average 15 cents—the gross profit will be 95 cents; for the $1.25 charge the ingredients should not cost over 25 cents. For powders I calcu- late along the same lines. For cachets I figure on from 15 to 25 cents each— 25 cents when under six and 15 cents when twelve are ordered. The charge for ordinary combinations of pills in quantities of ten or under, 10 cents each; fifteen to twenty, 8 cents each; up to thirty, 6 cents each; up to fifty, 5 cents each: one hundred at 4 cents each. For pill capsules I make a flat extra charge of $1 per hundred in such quantities. For solutions for in- ternal medication to be given in tea- spoonful doses my charges are as fol- lows: I ounce, 50-85 cents; 2 ounces, 85 cents to $1.25; 3 ounces, $1.25 to $1.65: 4 ounces ,$1.35 to $2; 6 to 8 ounces, $1.50 to $2.50: pints, $2.50 to $5. Solutions for external use aver- age less, up to about $3 per print, and special surgical solutions, with little medication, $2 per quart, and upwards. Dusting powders are dispensed in sifting boxes, the minimum charge is $1. Careful dispensing of ointments requires considerable time and we charge for % ounce, 75 cents to $1.25; 1 ounce, $1.25 to $2; 3 and 4 ounces, $1 per ounce. Narcotic prescriptions not less than $1; six capsules average $1.25, twelve capsules average $1.50 to $2; %-grain hypodermic of morphine, $1.25 per tube; %4-grain, $1.50 per tube, etc. Lead and opium washes, _ usual strength, not less than $2 per pint. My charge for suppositories is 50 cents each in quantities of half dozen or $5 per dozen. My suggestion to those who believe this to be an over- charge is that they time the work of purpose and the individual. Patients who can or do afford med- ical service requiring specialists who exact large fees should be willing to pay for the best pharmaceutical ser- vice and, hence, my charges are not infrequently subject to conditions and not to fixed prices. Serums and other related products are dispensed at prices which afford a profit to me, making due allowance for money invested, fre- quency of sales, etc. Prescription work requires not only skill and knowledge, but carries with it responsibilities — no reasonable charge can be too high, for the small- est error may seriously injure the busi- ness and a grave one is almost certain to destroy it—all of these considera- tions are to be taken into account with the stock and fixtures of the depart- ment and the expense of service con- nected with it. My advice to a drug- gist is—if he has not the courage to exact commensurate prices for pre- scription work scription department; there are other sales that can be made with profit without the responsibilities that ob- tain in the former. In my opinion, the prescription department is compar- able to the fire and police departments of a city, involving necessary expenses for the good of the community. Some say that it is personality which en- ables me to ask the higher prices, oth- ers that it is due to a wealthy clientele —I contend it is because my prices are just and right and the services are the very best I am capable of render- ing. Those who buy luxuries do not begrudge the prices paid; why should not the more important and necessary pharmaceutical service be adequately paid for? It will be—but the pharma- cist must not lack in sincerity or as- surance that his service is worth the price. Fred W. Ames. —_+->___ Aids in Handling Picture Postcards. A good way to arrange picture post- cards is to place a rack against a wall and then locate a long desk directly under the rack. In fact, a_ special rack and desk might be built as one piece of furniture. People pick out a few postcards and sit at the desk to write to friends. As they write, the rack, with its array of brilliant colors, is directly before their eyes. It is easy to reach up and select a few more cards. Take a town situated in a lo- cality noted for its scenery. Immense quantities of postcards are sold. Sev- eral hundred views are on hand. Tour- ists pass through in large numbers. A goodly percentage write cards. Many will buy a couple of hundred cards to bring home, something to serve as a sort of pictorial record of the trip. Now, almost any druggist in such a town can sell picture postcards. Some druggists provide excellent writing facilities, others do not. Let us say that a tourist is spending a week in town. Every day he drops into a drug rate he soon notices that one store has provided better writing facilities than the other. He begins to visit the first store for his postcards. This is the way business is won. Let us further assume that tw stores have desks exactly alike. But in one store the desk is in a dark cor- ner at the back of the room, while in the other the desk is near a front win- dow and gets plenty of light. In a short time the desk with plenty of light will make an impression on the customer. He stops wandering from store to store and patronizes one place. Perhaps a store has a fine assortment of cards but will not sell stamps. Or it has stamps one day and is out of them the next. Now, we do not like to buy cards in one place and then go to another for stamps. This is often done, but when a store has both cards and stamps always on sale, hasn’t it an edge? We find two drug stores in one block, one of which does a much larger business than the other. Is this luck? Is it pure accident? Very seldom. There is always a reason. Another good arrangement is a dou- ble desk in the middle of the floor with a double rack. At this desk two rows of people sit facing each other, or would face each other but for the in- tervening rack. A store with plenty of room can have a long rack. A store greatly cramped for space can still have a short desk and rack. Space for one person only will provide for considerable business. By using the center of the floor and a double desk with double rack, you double your seating capacity. In a crowded store it becomes evident that the proprietor who provides a writing desk has made a sacrifice to do so. This is bound to have a good effect. All these points count. —_2-»___—_ New Pharmacists Created at Grand Rapids Meeting. Lansing, Dec. 18—At the recent ex- amination session of the Board of Pharmacy, held at Grand Rapids, the following were given commissions: Registered Pharmacists. John H. Anguish, Detroit. Julia E. Blanner, Detroit. Carl T. Blauman, Detroit. Samuel Bornstein, Detroit. M. Edward Boyd, Clinton. Bernard P. Boyle, Detroit. Frank C. Clark, Kalamazoo. Paul C. Dowd, Grand Rapids. Leslie Jas. Dustin, Chicago. Raymond J. Halfmann, Fowler. Arthur J. Holland, Big Rapids. J. W. Howard Hurd, Flint. Norval C. James, Detroit. Clarence R. Johnson, Chicago. Stanley V. Lesinski, Grand Rapids. T eonard G. Limpach, Detroit. Hyman Margolis, Detroit. John S. Maxson, Adrian. Raymond McCabe, Chicago. A. B. Scott McNally, Flint. Penn Forrest Naylor, Detroit. Clara A. Neuendorf, Saginaw. Herbert A. Ranowski, Flint. Hugh H. Smith, Fostoria, ‘Mich. Edgar R. Stevenson, Detroit. J A ® e s aac A ets cunst ais y fag Et : : 4 7 : j / v e December 19, 1923 MICHIGAN TRADESMAN 27 Harold E. Thorpe, Saranac. Henry S. Waligorski, Detroit. Roy S. Yerex, Detroit. Thos. L. Zimorski, Elmer T. Benson, F. C. Comar, Harold E. Glass, Lansing. George E. Green, Detroit. Myron C. Gunsell, Caro. Chas. T. Murphy, Chicago. Geo. E. Smith, Holland. Leon Stolcenberg, Detroit. Carl L. Wilcox, Flint. Samuel J. Katser, Detroit. Registered Assistant Pharmacists. Kenton E. Allard, Caro. Ivry Baldwin, Detroit. Zelotus Barnhart, Wim. H. Bartlett, Pellston. Kenneth E. Bassett, Albion. Kenneth L. Clark, Lansing. Edmore. C. J. Farquharson, Bay City. Kenneth R. Fischer, Detroit. Kenneth E. Crane, Earl K. Floria, Munising. Virgil G. Foster, Lansing. Albert B. Fox, Detroit. Mrs. Jennie E. Goodwill, Dertoit. Frank J. Hagan, Detroit. Robert F. Hansen, Dale Holbrook, Blanchard. L. T. Hunt, Detroit. Gordon L. Jaehnig, Hancock. Carlyle Johnson, H. P. Miles F. Jonston, Harbor Beach. Jackson. Muskegon. Three Rivers. Elkhart, Greenville. Harry A. Katzman, Detroit. Charles S. Katzowitz, Detroit. Wm. Lole, Detroit. Mrs. Mae E. Luck, Battle Creek. _ Elizabeth E. Monscheim, Grand Rapids Benjamin J. Palmer, Detroit. Milford G. Porter, Milford. L. F. E. Rost, Blissfield. Leonard A. Saunders, Manistique. Milton J. Stevens, Memphis. Morris Sussman, Sandusky. Henry O. Trinklein, Saginaw, W. S. George P. Vigo, Calumet. Lawrence A. Wade, Muskegon. Ann M. Abramson, Detroit. Gale R. Conklin, Battle Creek. Edgar L. Dorrington, Detroit. Henry Hale, Detroit. Arthur W. Hill, Greenville. Eugene J. Lounsberry, Flint. Julia Thompson, Detroit. Frank Shetterly, Freeland. H. H. Hoffman, Sec’y. ——__»+-»___ Detroit—The Paint Manufacturers Supply Co., Shelby and Larned streets, has been incorporated with an author- ized capital stock of $25,000, all of which ‘has been subscribed and $10,000 paid in in cash. Hot for 24 Hours KIT with a_ fine pint size some of this number. REG, UL. S. PAT, OFF. AND GREAT BRITAIN STEAMING HOT FOR 24 HOURS Perhaps you have customers that want a good “ICY-HOT” METAL LUNCH aluminum ICY HOT Bottle a black metal case with leather handle and extra well made strong metal clasps. If you have—order We have sold thousands of them. Think of it cost you only $1.75 Each JUST TELL US HOW MANY YOU WANT AND Mail Us This Order at Once Cold for Three Days NAME HAZELTINE PERKINS DRUG CO. Grand Rapids, Mich. Gentlemen—Kindly ship via. ere ONLY Icy-Hot Lunch Kits No. 3808. ORDER BLANK Express } Expres Post Next Order Cost to be $1.75 Each. ADDRESS Chi oe Manistee 50 YEARS AT YOUR SERVICE HAZELTINE & PERKINS DRUG CO. Michigan Grand Rapids for you and yours To Our Customers: The Holiday Season affords an opportunity to express again the pleasure we derive from our business relations with you, and in behalf of our organization we wish cA Merry Christmas and AA Happy New Year NATIONAL CANDY CO., INC. PUTNAM FACTORY GRAND RAPIDS, MICH. WHOLESALE DRUG PRICE CURRENT Prices quoted are nominal, based on market the day of issue. Acids Bovic (Powd.) -.15 @ 25 Boric (Xtal) 15 @ 25 €arbolic .....--_. 42 @ 49 CitHie 222... 62@ 70 Muriatic -..__.. 3%@ 8 Nitric ......__._ 9@ 15 Oxalle 20%@ 30 Sulphuric -_._... 34%@ 8 Vartaric ..... 40 @ 60 Ammonia Water, 26 deg. .. 10@ 18 Water, 18 deg. .. 8%4@ 13 Water, 14 deg. -.. 6%@ 12 Carbonate -...... 20@ 325 Chloride (Gran.) 10@ 20 Copaiba -........ 60@1 00 Fir (Canada) -. 2 50@2 75 Fir (Oregon) -.. 80@1 00 Rene 2222 3 00@3 25 THOME 2 3 50@3 75 Barks Cassia (ordinary) 25@ 30 Cassia (Saigon). 50@ 60 Sassafras (pw. 50c) @ 45 ae Cut (powd.) ee ee 18@ 25 Berries Cubed 2.2. @ 1 26 Wiehe 25@ 30 Juniper 7@ 15 Pricky Ash _____ @ 30 Extracts Licorice ~-...- 60@ 65 Licorice powd. _. 70@ 80 Flowers Arnica .. 25@ 30 Chamomile (Ger.) 35@ 40 Chamomile Rom --.. 2 50 Gums Acacia, ist _.____ 50@ 55 Acacia, 2nd ___.__ 45@ 50 Acacia, Sorts -_.. 22@ 30 Acacia, powdered 35@ 40 Aloes (Barb Pow) 25@ 35 Aloes (Cape Pow) 25@ 35 Aloes (Soc. Pow.) 65@ 70 Asafoetida 65 Myrrh, powdered @ 90 Opium, powd. 13-70@13 92 Opium, gran. 13 70@13 92 Shellac $0@1 00 Shellac Bleached 1 00@1 10 Tragacanth, pw. @1 75 Tragacanth __.. 1 75@2 25 Turpentine -._.._ 25@ 380 insecticides Arsenic 9... 20 @ 30 Blue Vitriol, bbl. @ 07 Blue Vitriel, less 8%@ 15 Bordeaux Mix Dry 14@ 29 Hellebore, White powdered -...... 20@ 30 Insect Powder ~. 70@ 90 Lead Arsenate Po. 28@ 41 Lime and Sulphur Dry __... 10 @25 Paris Green -... 38@ 652 Leaves Buchu 2 1 50@1 60 Buchu, powdered @1 75 Sage, Bulk ...-.. 25@ 30 Sage, % loose ... @ 40 Sage, powdered. @ 3% Senna, Alex. .... 715@ 38 Senna, Tinn. .... 30@ 36 Senna, Tinn. pow. 25@ 36 Uva Urai -....... 20@ 26 Olis Almonds, Bitter, true > 7 50@7 75 Almonds, Bitter, artificial ...... 4 00@4 26 Aloonds, Sweet, true 80@1 2 Almonds, Sweet, imitation .__._ 60@1 00 Amber, crude -. 1 50@1 75 Amber, rectified 2 00@2 25 Anise ~~... 1 00@1 25 Bergamont -._.. 4 50@4 7 Caieput —_..___ 1 50@i 75 Cassia, SOE FT Castor 2 1 65@1 85 Cedar Leaf -... 1 75@2 00 Citronella, ____ 1 50@1 75 Cleves 22. 3 75@4 00 Cocoanut ...._.- 25@ 356 @€od Fiver ....__ 1 35@1 45 Croton =... 00@2 25 Cotton Seed _._. 1 40@1 60 Cubebs ......_._. 50@s8 75 Higeron ......... 00@3 26 Eucalyptus ~---- 1 25@1 50 Hemlock, pure_- Juniper Berries_ Juniper Wood_. Lard, extra .... Farad. Noe. fF _.... Lavendar Flow-_- Lavendar Gar’n Lemon 5 Linseed Boiled bbl. 97 Linseed bld. less 1 04@1 17 Linseed, raw, bbl. @ 9% Linseed, ra. less 1 02@1 15 Mustard, artifil. oz 45 Neatsfoot —..... 1 Olive, pure -.. 3 75@4 58 Olive, Malaga, elow _....... 2 Olive, Malaga, green... Orange, Sweet__ > bat et mt BOBO F409 00 PA BO o oe bo bo ao 2 5 Origanum, pure iH 50 Origanum, com’} 1 00@1 20 Pennyroyal -... 3 00@3 25 Peppermint .... 4 25@4 60 Rose, pure aa" 50@10 90 Rosemary Flows 1 35@1 60 Sandalwood, E. EN Gd@it 25 Sassafras, true. 2 50@2 75 Sassafras, arti’] 1 wo 25 Spearmint -....- 4 00 26 Sperm ES 05 Tansy ya 7 Tar, Use —.. 50@ Turpentine, bbl._ @1 o6ie Turpentine, less 4 14@1 27 Wintergreen, leat 6 00@6 25 Wintergreen, sweet birch 2.2 3 50@3 75 Wintergreen, art._. 80@1 20 Wormseed ----- 9 00@9 25 Wormwood -... 9 00@9 25 Potassium Bicarbonate —-.__ 35@ 40 Biehromate —___._ 15 25 Bromide 9.2 45 50 Carhonate _...___ 30 35 Chlorate, gran’r 23 30 Chlorate, powd. Or xtal 2-2. 16@ 25 €yanide 22... 32 50 fadide oe 4 61@4 84 Permanaganate _-. 30@ 40 Prussiate, yellow 65@ 75 Prussiate, red —- @1 00 Sulphate =... _ 35@ 40 Roots Alkanet 2.2... 25@ 30 Blood, powdered. 30 40 Calamus 2... 35 75 Elecampane, pwd 25 30 Gentian, powd... 20 30 Ginger, African, powdered -.-.. 25@ 30 Gir yer, Jamaica 60@ _ 65 Gi ger, Jamaica, powdered .... 42 50 Goldenseal, pow. 5 50@6 00 Ipecac, powd. —. @3 75 Licorice 2. 35@ 40 Licorice, powd. 20 30 Orris, powdered 30 40 Poke, powdered 30 Rhubarb, powd. 85@1 Rosinwood, powd. 30@ 35 a Hond. ground ...... 1 00 Serene Mexican, eround 22.2 60 Seuilie 2... 35. 40 Squills, powdered 60 70 Tumeric, powd. 17 25 Valeran, powd. 40@ 50 Seeds Anige 2... 35@ 40 Anise, powdered 38@ 45 Bird, te 3 13@ 16 Canary -. 10@ 15 Caraway, Po. .50 35@ 40 Cardamon --..... 2 2 25 Celery, powd. .45 360 40 aoe pow. .35 27@ 30 1 Flax, ground -...07%@ 12 Foenugreek pow. 15@ 25 Hemp 8@ Lobelia, powd. .... @1 25 Mustard, yellow... 15@ 25 Mustard, black _.. 15@ 20 Poppy .—......... 22@ 35 Pag fae ee 1 a = Sabaailia Smee 30 ee scores ie 16 Worm, Ame 7a Worm oo aan 6 oe Tinctures &conite —_......._. @1 80 Alege 2 @1 45 eumiee. @1 10 Asafoetida —______ @2 40 Belladonna —____. @l1 35 Benzoin 2 @2 10 Benzoin Comp’d @2 65 Buchy 2 @2 66 Cantharadies ___ @2 8&5 Capsicum —_....._ @2 20 Catechu @1 75 Cinchona ______ au @2 10 Colchicum __.. @1 80 Cubebs _.- @3 00 Digitalis @1 80 Gentian . 1 35 Ginger, D. S. _. gi 80 Gusige @2 20 Guaiac, Ammon. 2 00 KOGMG 2 g 95 Iodine, Colorless @1 50 Tron, clo. _...._ 1 36 King gi 40 Myrch _... @2 60 Nux Vomica _ @1 55 Opium 3 50 Opium, Camp. -- 85 Opium, Deodorz’d 3 50 Rhuberb @1 7e Paints. Lead, red dry _. 14@ 14% Lead, white dry 14@ 14% Lead, white oil. 14@ 14% Ochre, yellow bbl. @ 3 Ochre, yellow less 2%@_ 6 Putty 2. 5@ 8 Red Venet’n Am. 3%@ 7 8 Red Venet’n ae 4 Whiting, bbl. 28 Whiti . eee ie k. HH. Prep... 2 3 it aoe Prep. -- 2 80@3 00 Miscellaneous Acetanalid -... 47%@ 58 Al oo 0s@ 12 Alum. powd. and ground —...... o@ 16 Bismuth, Subni- trate 20 3 85@4 00 Borax xtal or powdered ____ o7@ 18 Cantharades, po. 2 00@3 00 Calomel -._-._ 1 76@1 96 Capsisum, pow’d 48@ 655 Carmine --..... 6 00@6 6@ Cassia Buds -... 25@ 8@ Cloves... 47@ 50 Chalk Prepared. 14@ 16 Chioreform —._. 67@_ 8! Chloral mete i eau Bi Cocaine —.... te : Cocoa, Butter Corks, list, less 1050 Copreras 2% 0 Copperas, Powd. 4@ 10 Corrosive Sublm 1 48@1 63 Cream Tartar .... 383@ 40 Cuttle hong “= 50 Dextrine . =. 56@ 15 Dover’s Powder 8 “50@4 00 Emery, All Nos. 10@ 15 Emery, Powdered 8@ 1@ Epsom Salts, bbls. @ 3 Epsom Salts, less a%@ 10 Ergot, powdered _. 1 50 Flake, White .._... 16 20 Formaldehyde, lb 154%@ 30 Gelatine -....... 1 26@1 5¥ Glassware, less 55%. Glassware, full case 60%. Glauber Salts, bbl. ‘ovis Glauber Salts less - Glue, Brown -. ° Glue, Brown Grd be 20 Glue, White -...27% 35 Glue, White Grd. 25 35 Glycerine... 22%@ 40 Hops 2... 66@ 765 Jading 22.0 6 30@6 76 lodoform <=... 60@7 Lead Acetate .. 18 26 Lycopodium -..... “s 15 Maca 2.2 80 Mace, powdered 95@1 00 Menthol -.-... 20 00@20 40 Morphine -.-. 10 70@11 60 Nux Vomica . @ 30 Nux Vomica, pow. 17@ 25 Pepper black pow. 3g 35 Pepper, White .. 4 45 Pitch, Burgundry 1g 15 1 Quassia ......... lJ 15 Quine: 225.7. 12 33 Rochelle Salts .. 28 35 Saccharine WWW. 30 Salt Peter ........ if 22 Seldlitz Mixture = 40 Soap, green -... 30 Soap mott cast. sho 26 Soap, white castile Case ............ @i Soap, white castile less, per bar .... @i Seda Ash .......... 3%@ 10 Soda Bicarbonate 344@10 Soda, Sal 03q@ 08 Spirits Camphor @1 35 Sulphur, roll -... 3 1@ Sulphur, Subl. ... 10 Tamarinds ....... 4 26 Tartar Emetic .. 10 16 Turpentine, Ven. 50@ 75 Vanilla Ex. pure 1 75@8 25 Witch Hazel -. 1 47@2 00 Zinc Sulphate .. #6@ ADVANCED MICHIGAN TRADESMAN 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. are liable to change at any time, and country merchants will have their orders filled at market prices at date of purchase. DECLINED Longhorn Cheese Prices, however, 32 Oz, [xX iL, 3 doz., AXLE GREASE Queen Flake, 6 oz. Queen Flake, 16 oz. Queen Flake, 100 Ib. keg Queen Flake, 25 lb. keg condensed Pearl ‘se|1 Crown Capped BREAKFAST FooDs Cracked Wheat, Cream of Wheat ---- 6 Pillsbury’s Best Cer’l 2 Quaker Puffed Rice-. 5 uaker Puffed Wheat 4 uaker Brfst Biscuit 1 Ralston Purina --.--- 4 0 Saxon Wheat Food -- 3 Shred. Wheat Biscuit 3 Vita Wheat, 12s ____-- 1 80 Post’s Brands. Grape-Nuts, 248 --_-__ 8 8 Postum Cereal, 12s Post Toasties, Post Toasties, 248 wre Standard Parlor, 23 Fancy Parlor, 2 Ex. Fancy Parlor 25 lb 9 00 Ex. Fey. Parlor 26 Ib. . ” Rich & France Brands ge 6 N , 24, — Value -_ 7 50 8 0 Velvet, pol.__ 9 00 . 22 Miss Dandy —- B. 0. No. B25. ch 7 B.O.E. W’house, 32 lb. 9 00 b Solid Back, 8 in. Solid Back, 1 in. Pointed Hinds Raisins Stove No. 1) 1 10 We. 2 2 ee 1 35 Shoe No. 40 2 90 We 2 1 25 Me, 8 2 2 00 BUTTER COLOR Dandelion, 2 85 Nedrow, 3 oz., doz. 2 50 CANDLES Electric Light, 40 lbs. 12.1 Plumber, 40 Ibs. i. Paratine, 68 Paratiine, i2s —.....--_ aie Wicking 222. 40 Tudor, “ per box .. 30 CANNED FRUIT. Apples, 3 lb. Standard 1 75 Apples, No. 10 4 50@5 50 Apple Sauce, No. 2. 2 00 Apricots, No. . 1 35@1 : Apricots, No. 2 —.--— Apricots, Ne. “ok 2 60@3 75 Apricots, No. 10 8 0 Blackberries, No. 10_. 9 90 Blueber’s, No. 2, 1-75@2 50 Blueberries, No. 10-- 11 00 Cherries, No. 2_-3 00@3 50 Cherries, No. 2% 4 00@4 = Cherries, No. 10 ---. 10 5 Loganberries, No 8 oo Peaches, No. 1 - 10@1 80 Peaches, No. : Sliced 1 40 Peaches, No. 2 ------ 2 75 Peaches, No. oy, Mich 2 25 Peaches, 2% Cal. 3 00@3 75 Peaches, 10, Mich 5 50@6 50 Pineapple, . sled 1 80@2 25 Pineapple, So 8 10@3 25 P’apple, 2, br sl. 2 75@2 85 P’apple, 216, sl. 3 80@4 50 P’apple, 2, cru. 2 40@2 60 Pineapple, 10 cru. --13 00 Pears, No. 2 ..-----— 3 25 Pears, No. 2% 3 50 Plums, No. 2 —. 1 25@1 40 Plums, No. 24 —.. 2 Raspber ries No. 2, blk 3 00 taspb’s, Red, No. 10 13 00 Raspb’b, Black No. 10 __.. 10 50@32 ’ Rhubarb, No. 10 55 CANNED FISH. Clam Ch’der, 10% oz. 1 35 Clam Ch., No. 3 00@3 40 Clams, ea: No. 1 1 80 Clams, Minced, No. 1 2 60 Finnan Haddie, 10 oz. 3 380 Clam Bouillon, 7 oz._ 2 60 Chicken Haddie, No. 1 2 75 Fish Flakes, small —- 1 35 Cod Fish Cake, 10 oz. 1 85 Cove Oysters, 5 oz. -- 1 75 Lobster, No. %4, Star 3 25 Shrimp, 1, wet 2 10@2 25 Sard’s, %4 Oil, ky 6 00@7 00 Sardines, % Oil, k’less 5 75 Sardines, % Smoked 7 50 Salmon, Warrens, %s 3 00 Salmon, Red Alaska__ 2 85 Salmon, Med. Alaska 1 85 Salmon, Pink Alaska 1 65 Sardines, Im. 4%, ea. “ee Sardines, Im., %, Sardines, Cal. Tuna, %, Albocore _. 95 Tuna, %4s, Curtis, doz. 2 20 Tuna, %s Curtis doz. Tuna, is, Curtis, doz. CANNED MEAT. Bacon, Med. Beechnut 2 40 Bacon, Lge. Beechnut 4 5 Beef, No. 1, Corned —. 2 70 Beef, No. 1, Roast —. 2 70 Beef, No. % Rose Sli. 1 75 Beef, No.% , Qua. Sli. 1 90 Beef, No. 1, Qua. sli. 3 10 Beef, No. 1, B’nut, sli. 5 10 Beefsteak & Onions, s 2 75 Chili Con Ca., 1s 1 35@1 = Deviled Ham, %s ... 2 2 Deviled Ham, ¥%s --- 3 60 Hamburg Steak & Onions, No. 1 -..-.. 3 15 Potted Beef, 4 oz. --. 1 40 Potted Meat, 4 Libby 50 Potted Meat, % ZDibby 90 Potted Meat, % Rose 85 Potted Ham, Gen. \% 1 85 Vienna Saus., No. % 1 35 Veal Loaf. Medium —. 2 30 Baked Beans Beechnut, 16 oz. -.-. 1 40 Campbells. ___._.__..___. 1 15 Climatic Gem, 18 ozz. 95 Fremont, No. 2 ~.---. 1 25 Snider, No. 4 2... 95 Snider, No. 2 -----.. 1 - Van Camp, small -_-- Van Camp, Med. ..... 1 is CANNED VEGETABLES. Asparagus. No. 1, Green tips 4 10@4 No. 2%, Lge. Gr. 3 75@4 cut 2 1 45@1 __ 7 00@8 Green Beans, 2s 1 45@3 10 7 2 gr. 1 35@2 Lima Beans, Zs, Soaked Red Kid. No. 2 1 20@1 Beets, No. 2, wh. 1 60@2 “ W. Bean, W. Beans, 10, Green Beans, No. L. Beans, Beets, No. 2, cut —_-. Beets, No. 3, cut —-_ Corn, Corn, No. 2, Fy. g Corn, No. 10 Hominy, No. 3 Okra, No. 2, whole — Okra, No. 2, cut 18 Dehydrated Veg Soup Dehydrated Potatoes, lb Hotels --_ Choice --- Sur Extra Peas, No. 2, E.J. 1 50@1 Mushrooms, Mushrooms, Mushrooms, No. 2, Sift Peas, June Peas, Ex. Fine, Pumpkin, Pumpkin, No. 10 Pimentos, %4, Pimentos, Sw’t Potatoes, Saurkraut, No. 2% Spinach, No. Spinach, No. 2_- Spinach, No. Bu! Spinach, No. 10__ Tomatoes, Tomatoes, Tomatoes, Tomatoes, CATSUP. B-nut, Small Lilly Valley, 14 oz. Libby, 14 oz. Libby, 8 oz. Lily Valley, % eee ee eee Paramount, 6, 10s -_ Sniders, 8 oz. Sniders, 16 oz. Royal Red, 10 oz. CHILI SAUCE. Snider, 16 oz. Sniders, 8 oz. Lilly Valley, 8 oz. —. 2 10 _. o 00 OYSTER putea Lilly Valley, 14 oz. 16 oz. 8 oz. CHEESE ROGMeIOr Sniders, Sniders, Kraft Small tins --_. 1 70 Kraft American Chili, small tins Pimento, small tins_. Roquefort, Brick Wisconsin Flats Wisconsin Daisy Longhorn Michigan Full Cream 7 New York Full Cream : Sap Sago CHEWING GUM Adams Black Jack —_.. 65 Adams Bloodberry ---. 65 Adams Dentyne —__..._. 65 Adams Calif. Fruit ~-. Adams Sen Sen -----. 65 Beeman’s Pepsin Beechnut .. Doublemint Juiey Fruit 6 Wrigleys_. Wrigleys -. Peppermint, Spearmint, Wrigley’s P-K 7eno Teaberry CHOCOLATE. Raker, Raker, Raker, Runkle, Runkle, Premium, Premium, ¥%s_ Vienna Sweet, 24s -.. 2 10 No. 2, St. 1 v0@1 Corn, No. 2, Ex stan 1 Corn, No. 2, Fan 1 60@2 ; lass 3 _-7 50@16 1 15@1 French No. 3 1 35@1 50 00 each 12@14 each No. 3 1 40@1 50 Succotash, Ne. 2 1 60@2 36 Succotash, ae glass : . 4 3@1 4 1 80@2 25 5 50@7 00 No. 2 1 30@1 60 No. 3 1 $0@2 25 No. 2 glass 2 85 No. 10 __.. 6 50 pint 1 75 Paramount, 24, 8s -... 1 46 Paramount, 24, 16s -. 2 40 —— 4 10 small tins 2 50 Camenbert, small tins gg oe ee “A Caracas, %S - ‘Caracas, 48 Premium, ¥%s -- Paker, Premium, %s -. Baker, Premium, ¥%s -- Hersheys, Premium, %s Hersheys, Premium, \s %s_ oe COCOA. Bakers %8 222.2 40 Bakers 498 2 ee 36 Bante: 5 220 43 Bunte, %4 ib. —.----_-- 35 unie, 4D, 32 Droste’s Dutch, 1 lb._. 9 00 Droste’s Dutch, % Ib. 4 To Droste’s Dutch, ¥% Ib. 2 00 Hersheys, %S8 --__--_._ 33 Hersheys, %s --------- 28 Huyler 2s 36 Lowney, 38 40 Lowney, 48 —._._.-_ 40 Lowney, 4S —---..--.- 38 Lowney, 5 lb. cans ---. 31 Van Houten, 4s ------ 75 Van Houten, %s ~------ 75 COCOANUT. ls, 5 lb. case Dunham 42 “s, 5 1b. case —— 40 %s & Ws 15 lb. case__ 41 Bulk, barrels shredded 27 96 2 oz. pkgs., per case 8 00 48 4 oz. pkgs., per case 7 00 CLOTHES LINE. Hemp, 50 ft. 2 Twisted Cotton, 50 ft. 1 75 Braided, 50 ft 2 Sash Cord HUME GROCER CO. ROASTERS MUSKEGON, MICH COFFEE ROASTED Bulk BG 19 Santos 220 22446@25 Maraeging ... 29 Guatemala 22 29 Java and Mocha —_.___ 41 TSOPOUR | 2 ee 30 PeAperry 22 27 McLaughlin’s Kept-Fresh Vacuum packed. Always fresh. Complete line of high-grade bulk _ coffees. W. F. McLaughlin & Co., Chicago Coffee Extracts N. ¥., per 100 —.. Frank’s 50 pkgs. —_--__ 4 25 Hummel’s 50 1 Ib. _. 10% CONDENSED MILK Magic, 4 doz. 9 00 Leader, 4 doz. __..__ 7 MILK COMPOUND Hebe, Tall, 4 doz. -. 4 5 Hebe, Baby, 8 doz. _. 4 40 Carolene, Tall, 4 doz. 4 0 Carolene, Baby —---.. 35 EVAPORATED MILK Quaker, Tall, 4 doz. __ 4.90 Quaker, Baby, 8 doz. Blue Grass, Tall, 48 5 09 Blue Grass, Baby, 72 Carnation, Tall, 4 doz. Carnation, Baby, 8 dz. Every Day, Tall ____ Every Day, Baby ---. Goshen, Tall ~_...__ _ Goshen, Gallon ______ Oatman’s Dun., 4 doz. Oatman’s Dun., 8 doz. Pet, Tea 2 Pet, Baby, 8 oz. Borden’s, Tall __..___ Borden’s, Baby - ._.. Van Camp, Tall ____ Van Camp, Baby -___ CIGARS Lewellyn & Co. Brands Garcia Master 8 OLVOUONOT ON OT OT om OT OT en OC i] on Cafe, 1008 37 50 Swift Wolverine Aa _ __ 120 nA Supreme, 50s ___.._ 110 0@ Bostonian, 50s -_.._ 95 00 Perfecto, 50s ~_.-___ 95 00 Blunts, 50s --.-._._. 75 00 Cahinet Ne oe 78 00 Tilford Cigars Clubhouse, 50s --. 110 00 Perfecto, 50s ~-...._ 95 00 Tuxedo, 50s ----... 75 00 Tilcrest, 50s --.__ 35 00 Worden Grocer Co. Brands Henry George 7 60 Harvester Kiddies ~.. 37 60 Harvester Record Breaker 75 00 Harvester Perfecto. 95 00 Webster Savoy Webster Piaza _-__ 95 00 Webster Belmont___-110 00 Webster St. Reges_-125 00 Starlight Rouse ---. 85 00 Starlight Peninsular Cub 222 135 00 La Azora Agreement 58 00 La Azora Washington 75 00 Little Valentine ---_ 37 50 Valentine Victory -- 75 00 Valentine DeLux -- 95 00 Wiens (2 31 00 New Currency --. 35 00 Picadura Pais ....— 25 00 Qualitiy First Stogie 18 50 Vanden Berge Brands Chas. the Highth, 50s 75 00 Whale-Back --_--50s 58 00 Blackstone ------ 50s 95 00 El Producto Boquet_ 75 00 El Producto, tano-Finos CONFECTIONERY Stick Candy Pails Standard 22.2 18 Jumbo Wrapped ---- 20 Pure Sugar Stick 600s 4 25 Big Stick, 20 lb. case 21 KGnderparten 19 Kindergarten —._-._.- 18 leader oo 18 Rot O. 2 oe 15 French Creams Bs 21 Cameo: 20 22 Grocers. 2... 8 Fancy Chocolates 5 lb. Boxes Bittersweets, Ass’ted 1 75 Choc Marshmallow Dp 1 75 Milk Chocolate A A. 2 00 Nibble Sticks ~---.--- 2 00 Primrose Choc. No. 12 Choc., Dark ~ 1 75 No. 12 Choc., Light — Chocolate Nut Rolis — 1 90 Gum Drops — Amise 26 Orange Game iW Challenge Gums ~-_---- 14 Pavorite 220202 20 Superior .-..-. 21 Lozenges. Paiis A. A. Pep. Lozenges 20 A. A. Pink Lozenges 20 A. A. Choc. Lozenges 20 Motto Hearts 21 Maited Milk Lozenges 23 Hard Goods. Pails Lemon Drops -----—- 20 O. F. Horehound dps. 20 Anise Squares -...__. 20 Peanut Squares -... 22 Horehound Tablets -. 20 Cough Drops Bxs. Putnam's oo 1 30 Smith «Bros: 2... 5. 1 50 Package Goods Creamery Marshmallows 4 oz. pkg., 12s, cart. 1 05 4 oz. pkg., 48s, case 4 00 Specialities. Walnut Fudge Pineapple Fudge Italian Bon Bons -_. 20 National Cream Mints 32 Silver King M. Mallows 32 Hello, Hiram, 24s ~.-- 1 50 Walnut Sundae, 24, 5c 85 Neapolitan, 24, 5c -... 85 Yankee Jack, 24, 5c .. 85 Gladiator, 24, 10c .... 1 60 Mich. Sugar Ca., 24, 5c 85 Pal O Mine, 24, 5c ..-. 88 COUPON BOOKS 50 Economic grade . 2 50 100 Economic grade .. 4 50 500 Economic grade 20 00 1,000 Economic grade 37 50 Where 1,000 books are ordered at a time, special- ly print front cover is furnished without charge. CRISCO. 36s, 24s and 12s. Less than 5 cases —. 21 Hive cases oo. 20% TON CASCR 2 20 Twenty-five cases ... 19% 6s and 4s Less than 5 cases .. 20% Hive cases 2202! 9% Ten Cases: 2 19% Twenty-five cases —. 19 CREAM OF TARTAR 6 lb. boxes 38 DRIED FRUITS Apples Evap. Choice, bulk ____ 13 Apricots Evaporated, Choice ____ 14 Evaporated, Fancy ____ 18 Evaporated, Slabs _____ 12 Citron 19. 1b; ox 50 Currants Package, 15 oz. Wu. 19 Boxes, Bulk, per Ib. __ 18 Greek, Bulk, lb. -..... 16 December 19, 1923 Peaches livap. Choice, unp. ____ 19 iivap., ix. Fancy, P. P. 15 Peel Lemon, American -.. 25 Orange, American _____ 26 Raisins Seeded, bulk. 091% Seeded, 15 oz: pke. -_ 12 Seediess, Thompson __ 09% Seedless, 15 oz. pkg. 12 California Prunes 90-100, 25 lb. boxes ~-@08 89-90, 25 lb. boxes ~.@09 70-80, 25 lb. boxes __@10% 60-70, 25 lb. boxes _-@1114 50-60, 25 lb. boxes ~.@13 40-50, 25 lb. boxes _.@14 30-40, 25 lb. boxes -.@17% FARINACEOUS GOODS Beans Med. Hand Picked __ 06% Cal iimas 2.0 - Brown, Swedish --.- med “mianey 2.00 08% Farina t+ packages --_---. 2 10 Bu”, per 100 lbs. --.. 06 Hominy P_url, 100 lb. sack ~ 2 60 Macaronl Domestic, 20 Ib. box 07% Armours, 2 doz., 8 oz. 1 80 Fould’s, 2 doz., 8 oz. 1 80 Muaker, 2 G07.) 222 1 80 Pearl Barley Chester 2s ee 425 00 and 0000 2. =. 6 00 Barley Grits ..... 04%, Peas Seoten, 1b.) 07% Split, Ib. yellow —-. _ 08 Sago Mast infia oo 11 Tapioca Pearl, 100 Ib. sacks __ 11 Minute, 8 oz., 3 doz. 4 U5 Dromedary Instant -. 3 50 FLAVORING EXTRACTS 1 20 a 1 60 165 .1% ounce .. 2 00 275 ..2% ounce .. 3 25 240 22 ounce .. 3 00 450 ..4 ounce .. 5 60 775 ..8 ounce. 9% 6¢ 15 00 ..16 ounce — 18 00 29 00 -.32 ounce — 84 00 Arctic Flavorings Vanilla or Lemon 3 oz. Tap. 40 bot, for 6 75 2 0Z. Plat, Doz. _.. 2 00 Smith’s Flavorings 2 oz. Vanilla —. $2 00 2 oz. Lemon —_.-.....2 40 4 0%, Vanilla 220 3 50 Jiffy Punch 3 doz. Carton —___.... 2 26 Assorted flavors. FLOUR AND FEED Valley City Milling Co. Lily White, % Paper BACK Harvest Queen, 24% Light Loaf Spring Wheat, 248 .. Roller Champion 24% Snow Flake, 24%s -- Graham 25 lb. per cwt Golden Granulated Meal, 2 Ibs., per cwt., Rowena Pancake Com- pound, 5 lb. sack. Buckwheat Compound, 5 lb. sack we ooee Watson Higgins Milling 3 Co. New Perfection, %s-_- 6 80 Red Arrow, %s —----- 7 20 Worden Grocer Co. American Eagle, Quaker, Pure Gold, Forest King, - Winner. 4 ~—- Pane * December 19, 1923 Star, 100 No. 13 cakes Star Nap. Pow. 60-16s Star Nap. Pw., 100-12s MICHIGAN TRADESMAN 29 FRUIT JARS Saited Peanuts Mason, ptts., per gross 7 95 Fancy, No. 1 ------ Heavy ba _ ee 08 oe Spotless =e i¢ Jel Pb oo ie rr pot? : Jumbo) 2st 23 Medium hogs ------.- 6944 Golonial, 24, 2 tb... _—s 9b on. "---- 3 85 Medium pues le 30@35 ent 2 gal., gross 0 Snellea Taent hege 2. 09 Med. No. 1, Bbis. -._ 2 80 Sani Fiush, 1 dow. 2° 295 €hoice 2 41@58 eal Glass Top, pts. 9 45 Ajmonds 52 Loins 15 Med. No. 1, 100 lb. bg. 95 Sapolio, 3 doz. 2135 5 62@70 Ideal Glass Top, qts. 11 20 (eecu Sean “1 Woecer “cc, 10 Ik G8 Sonpine, 100, Ito 6 40 No. i a 62 aie op, % + a0 125 th Page <.-_ 1514, Shoulders: o23 10 Packers Meat, 56 lb. 63 Snowboy, 100, 10 oz. 400 1 Ib. pkg. Siftings 16@17 oo ee ee ee 32 oe aS ae 2 moo for ice cream ‘ Snowboy, 24 Large -- 4 80 Pecans. 90 SParerips (2. 0 + each ..---- 5 Speedee, 3 doz. ------ 20 Jello-O, 3 doz. ----~- 45 Walnuts, 22 56 Neck bones 4. 05 Blocks, 50 Ib. -.. 47 Sunurite. 1 dua... 4 @ Choice Gunpowder 38 Knox’s Sparkling, doz. 2 25 OLIVES Butter Salt, 280 lb. bbl. 4 50 Wyandotte, 48 ------- ‘6 noe... CUO aoe sees doz. 2 = Boe. 2 gal kee -2. 3 85 PROVISIONS a a Ib. bbl. ‘ * Ee e, Of, =o. Bulk, $3 gal, kee -__- 5 50 . able --~-- ¢ Plymouth. White oer 6B Bulk, 5 gal. ee a2 800 Clear a 33 00@24 00 60, 5 1b. Table .----- 5 57 cence een @11 Pekoe weatne 52 Quaker, 3 doz. -_____ 270 Quart, Jars, dozen .. 600 Short Cut Clear 22 00@23 00 0 10 Ib. Table _----- 5 80 Gloves, Zanzibar _-- @42 _ a see eaiatl Pint, Jars, dozen waz 389 Clear Family. 27 o0@2t 00 28 Ib. bags, Table -- 40 Cassia, Canton --.--- @22 oz. Jar, : : ‘assi Per doz., 6 0z. —----- Su oz. a eres a 1 60 ry Salt Meats aa ae pkg-, doz. on English Breakfast JELLY AND PRESERVES 9 oz. Jar, plain, doz. 280 5S P Bellies -- 16 00@13 00 a Can 15 Congou, Medium ---.-- Pure, 30 Ib. pails _. 400 16144 oz. Jar, Pl. dog. 4 60 . io foe on Congou, Choice ---- 35@36 Imitation, 30 1b. pails 1 i) 2 os Ge seen ae aa eae a fee an ees Fey -——- Pans tom Ame Gen 18) 8 cc der, gen. dee 2) Syke ec Mixed, 5c pkgs., doz. @45 Buckeye, 22 oz., doz. 210 9 oz. Jar, Stuffed, doz. 410 69 lb. tubs ____advanc Taine S Oolong oe ae ee ee 4 69 lb. tubs ee My Nutmegs, 70-30 ----- @38 Medi JELLY GLASSES 2 oz. Jar, Stuffed, dz. 4 90 509 lb. tubs ____.advance 4 i Dee Nutmegs, 105-110 ---- @33 one ee 36 8 oz., per doz. —__-_-_- PEANUT BUTTER. 20 Ib. pails ___.advance % Pepper, Black ------- @15 meee i & 10 lb. pails ___.advance % SALT Pure Ground in Bulk ee OLEOMARGARINE - ie re = : Allspice, Jamaica --. @16 TWINE Kent Storage Brands. pores e - pails ____advance 7 Cloves, Zanzibar @50 Cotton, 3 ply cone 54 oot a = ae ia oe Ge a ae ood uc 2 25 » Atrican —---~— = Wool, le 2 Goad Ea sola _. 24 Wha 12% eee Mustard @: sie he as - Gilt Edge, 1 Ib. __-- 25% iver a 12 Re SALT COMBS Mace, Penang ------ @s0 VINEGAR Gilt Baee, 2 ib. ____ 25 Preeetere 16 ——— Nutmegs ------------- @34 Cider, 40 Grain 22 Delicia, Lib. ------- 21 _ ee al en cone ae ------ wae White Wine, 80 grain 22 fica, 2 i 20% ee ee 1 Per case, 24 2 Ibs. _. 2 40 Pepper, ite ---- White Wine, .40 grain 1 ’ Ge i grain 17 Swift Brands. 3 ont, Car:Me Brand. ba a _ «Ne ame he -___ an G33 Uakland Vinegar & Pickle Gem Nut 20) 27 oz 2 doz im ease 330 2 , oe ‘o.’ é Special Country roll. 27 24 1 Ib. pails ---_- 5 75 Smoked Meats SOAP Seasoning Gakiind “Apple Clase 25 Van Westenbru e Brands 12-9: 1b, pails Boe a GO. Hams, 14-16, lb. _-21@ 24 Chili Powder, he 1 35 Bice. Ribbon Corn : es 20 Carload Di ai ve 5 Ib. pails 6 in crate 6 20 Hams, 16-18, lb. _-21@ 26 Am. Family, 100 box 6 00 Celery Salt, a of. 95 Oakland White Pickling 20 a aroe 14 Ib. mele Ae 19 Ham, dried beef Export, 120 box -75 Sage, 2 0Z. ---------- 90 ~‘No charge for eacaaee 95 ib. pails. 18% aeie 38 @39 Flake White, 100 box 4 80 Onion Salt ----------- 1 35 ; a 50 1b ting 2 ae ag oo “12@ 13 pie Na ae = 650 Garlic ___-___________ 1 35 WICKING PETROLEUM ee icnic Boile rdma te Na. s 5 00 Ponelty, 3% oz. ---- 3 25 No. 0, per gross 16 Feamig) 20 30 @32 Rub Nw More White Kitchen Bouquet —-_-~ 3 25 7 ' eae bacteeeaee ee Boiled. Hams -_ 34 @37 Naptha, 100 box -. 5 00 Laurel Leaves ------- 20 ae Ee aa ae oot : - pecs hae ‘1 Minced Hams __ 14 @I15 Swift Classic, 100 box 4 75 Marjoram, 1 oz. ------ 90 No Ss per ETOSS — $30 Tank WW agon ee Bacon 2.22) | 18 @3 20 Mule Borax, 100 bx 7 55 Savory, 1 oz. -.------ 90 Peerless Rolls, per doz. 90 eee Gasoline aS Bac, Beef 23 09@24 0 Feary, 100 ee 2S 5 50 ce, 2% a 90 Hoctewer, No 3, o_o M. YT oe » 10U DOX ------ : Se aes ‘ y 2 Wueea, 1 We 25% Capitol ee 33, ~Rump, new _- 23 00G24 09 Jap Hose, 100 box ——_- 7 85 STARCH Noe eee ? 30 Nucoa, 2 and 5 Ib... 25° Atlantic Red Hngine_ 21.2 Mince Meat ee ee tee Corn [ea oS eee e ondensed No. 1 a ares eat aa i V4 ee ATOMES. Winter Black nnn 3 Sendemeed Nel gu. 2 @ Aamnocas at fa Minenerd, Ue wk wean Dine Bikbon 14t box 7 66 Moist in glass ------ sa See > Argo, 48, 1 lb. pkgs. __ 3 90 Bushels, narrow band, on 70 arine Pig’s Feet Grandpa Tar, 50 sm. 200 Gream, 48-1 4 80 wire handl 1 Blue A ae ae ‘s = Sa % bbls. 215 Grandpa Tar, 50 Ise. 3 45 Quaker Mi 1 Hasnole ae band, : ocarchiig OX. , eile OR ihe fo! Kairbank Tar, 100 bx 4 00 ' Se Sy : ' Red Stick, 720 1¢ bxs 5 50 Seo Barcel ES 5 ha leaa aman at ety, 10, fe Oe og aa eS pes Red Diamond, 144 bx 6 00 yignt oe i 11 99 Witliams Barber Bar, 92 50 ‘ATEO, 49 1 Ib. DABS. —- OO Baste wite baee 2. * i Safety Matches. Mote .. 2 Gua eo Williams Mug, per doz. 48 A120) 3 eee os le Maret stage taeda Quake es 4 75 es ee ee 62.2 Wits, 15 Ibs. 222 90 Proctor & Gamble. Silver Gloss, 48 1s -. 11% Market, extra ------- 1 40 Special heavy —---.-. 64.2 % bbls., 40 lbs. -_____ 1 60 5 box lots, assorted Plastic. 64 pkes. _._ 5 35 «=Splimt, large _______ 8 50 None Such, 3 doz. 485 Ext } 67.2 % bbis., 80 Ib ; Mi 5 Spli i Re Gs as 3 0 oe . oe 50 Chipco. 26, Ya _—-— 640 Tiger, 48-1 _____..- 3.50 Splint, medium —_---- 7 50 tha eee ao a i ak oe = id Chipso, 30, 32s —_-__- 660 ieee, 60 Ibs. - 05% Splint, small _.__.__ 6 50 we te ee tal Boe weupa 2 as AA om —- 6 CORN SYRUP Churns. MOLASSES. Sem , , aeet Ivory, 100, 10 oz. __-- 10 85 Barrel, 5 gal., each. 2 40 Parowax, 100 . .-. 7.2 Beef, middles, set__ 25@30 BF ‘ rr tect : , 5 ? Evory, 60, 10 oz. _-___ 5 50 Barrel, 10 gal., each. 2 55 Parowax, 40, 1 Ib 7.4 Sheep, a skein 1 75@2 00 e aoe? , * aw— f , Ivory Soap Fliks., 100s 8 00 2 to 6 gal., per gal. _. 56 Parowax, 20, 1 lb. _— 1.6 RIC , Canon Besa 081 Ivory Soap Fiks., 50s 4 10 Egg Cases ee 2 Lenox, 100 cakes ---- 3 65 1 : ie 4 Bie Bose 06% L No. 1, Star Carrier 5 00 Bee 5 una, 100 cakes -_-- 3 75 gre a Broken 2000032 334 P. & G. White Naptha 4 50 No. 2, Star Carrier. 10 00 ROLLED OATS e Naptha 5 No. 1, Star Egg Trays 4 50 3 3 4 Gold Brer Rabbit No. 10, 6 cans to case 5 3 No. 5, 12 cans to case 5 60 No. 216, 24 cans to cs. 5 85 No. 1%, 36 cans to ¢s. 4 85 Green Brer Rabbit No. 10, 6 cans to case 3 90 No. 5, 12 cans to case 4 15 No. 2%, 24 cans to ¢s. 4 40 No. 114, 36 cans to CS. oe 10 Aunt Dinah Brand. . 10, 6 cans to case 2 85 . 5, 12 cans to case 3 10 | Oh, 24 cans to es. 3 35 No. 1%, 36 cans to Cs. 2 90 New Orleans Fancy Open Kettle --- 68 Choice —~----------------- 52 Hair 2. 32 Half barrels 5c extra Molasses in Cans. Red Hen 24, 2 lb. 70 Red Hen, 24, 2% Ib. 35 Red Hen, £2, 5 Ib. —- 20 Red Hen, 6, 10 Ib. Ginger Cake, 24, 2 lb. Ginger Cake, 24, 2% lb. Ginger Cake, 12, 5 lb. Ginger Cake, 6, 10 lb. oO & EE, 24, 2 Ib: , 24, 2% Ib. Dove, 24, Dove, 36, Dove, 24, 2% lb. Black Gila eid dim bo cece Stone. «1 or Dove, 6, 10 lb. Blue L 4 45 Palmetto, 24, 2% Ib. 4 40 NUTS. Whole Almonds, Terregona_- 20 Brazil, Large -------- 22 Fancy mixed —~-.------ 20 Filberts, Sicily ------ 15 Peanuts, Virginia, raw 09% Peanuts Vir. roasted 11 Peanuts, Jumbo, raw 13 Peanuts, Jumbo, rstd 15 Vecans, 3 star ~------- 22 Pecans, Jumbo ------ 24 Walnuts, California __ 28 p P Ave 8 AR f 4b cans 2 80 cans 4 15 Semdac, 12 pt. Semdac, 12 qt. PICKLES Medium Sour Barrel, 1,200 count —_ 16 00 Half bbls., 600 count 9 00 10 gallon kegs ---. 6 75 Sweet Small 30. gallon, 3000 —_-- 38 00 30 gallon, 3000 ---. 43 00 5 gation, 500 40 Dill Pickles. 600 Sige, 15 gal. =. 9 60 PES Cob, 3 doz. in bx. 1 00@1 20 PLAYING CARDS Broadway, per doz. —. 2 40 Bine Ribbon —.-2..-_ 00 Bicvele a 4 25 POTASH Babbitt’s 2 doz. ...._ 3 16 Freie eee Top Steers re ‘seit. 18@19 Good Steers & Heif. 16@17 Med. Steers & Heif. 12@13 Com. Steers & Heif. 10@12 Cows. "Op: ee 12 Goods 2 ose 11 Mediim Goo 2 09 Common ©2222 08 Veal. TOO ee 12 BOO. 206 oe EO Medium: 2.525022 2. 08 amb. GOOG a 24 Medium 2222 22 Poor 22.2 16 Mutton. Good) 2.05 460 ce 12 Medium 2200 10 Poor . 06 Steel Cut, 100 lb. sks. 4 75 Silver Flake, 12 Fam. 2 20 Quaker, 18 Regular —-. 1 80 Quaker, 12s Family -_ 2 60 Mothers. 12s, Ull’num 3 25 Silver Flake, 18 Reg. 1 40 Sacks, 90 lb. Jute ~--_ 2 85 Sacks, 90 lb. Cotton —. 2 90 SALERATUS Arm and Hammer .. 37 SAL SODA Granulated, bbis. .___ 2 00 Granulated, 100 lbs. cs 2 25 Granulated, 36 2% Ib. packages 22 50 COD FISH Middles 2225 500 16 Tablets, 1 lb. Bure .— 20 Tablets, % lb. Pure, 60). ee 40 Wood boxes, Pure ---. 27 Whole Cog . 22 BL Holland Herring @ueéen, Were 2. a 00 Queen, half pols 2 8 25 Queen; bbis. ——_-- 16 00 Muikers. —— See 1 15 Vv. M. Keres 2 1 10 Y. M. haif bbls. _... 9 00 Yo ov pps. 00 Herring K K K K, Norway -- * “ 8 Ib. pails See Gut buneh 2.) 1 2 Boned, 10 lb. boxes __ 28 Lake Herring 1% bbl., 100 tbs. .--- 6 50 Mackerel Tubs, 100 lb. fncy fat 24 50 Tubs, 60 count 5 40 White Fish Med. Fancy, 100 lb. 13 00 SHOE BLACKENING. 2 in 1, Paste, doz. -~ 1 35 E. Z. Combination, dz. 1 35 2 Dri-Foot, doz. —----- 00 Bixbys, Doz. 2. 1 35 Shinola,; doz. 2. =. 8 90 STOVE POLISH. Blackine, per doz. -. 1 35 1 Black Silk Liquid, dz. 1 Black Silk Paste, doz. 1 Enamaline Paste, doz. 1 Enamaline Liquid, dz. 1 35 E Z Liquid, per doz. 1 Radium, per doz. 1 Rising Sun, per doz 1 654 Stove Enamel, dz. 2 Vulcanol. No. 5, doz. Vuleanol. No. 10. doz. 1 2 Stovoil, per doz. ---- 3 00 Star Nap. Pw., 24-60s CLEANSERS. ITCHEN LENZER 80 can cases, $4.80 per case WASHING POWDERS. Bon Ami Pd, 3 dz. bx 3 75 Bon Ami Cake, 8 dz. 3 25 Climaline, 4 doz. ---- 4 20 Grandma, 100, 5c ---- 4 00 Grandma, 24 Large —- 4 00 Gold Dust, 100s ------ 4 00 Gold Dust, 12 Large ‘ - Golden Rod. 24 __._._ Winx, 3 doz. 2-2... 4 50 La France Laun, 4 dz. 3 60 Tuster Box, 54 —-.___ 3 75 Pesach sy PP tame ita Pree) rie 7 Baa! Ve Miracle C., 12 oz., 1 dz 2 25 Old Dutch Clean. 4 dz. 3 40 Queen Ann, 60 os. — 2 40 Rinso, 100 oz. -_--. 6 40 Rub No More, 100, 10 On 2. & SG Periick GOLDEN-CRYSTALWHITE- MAPLE Penick Golden omen 6 10 ib. cans == 90 12 5 Ib cans 2 3 10 94 996 Vb. cans —...__ 3 20 24 146 Ib. canis —-.___ 2 26 Crystal White Syrup 6, 10 ID. cans _.__ 3 40 12. 5 Ib cans 3 60 24, 236 Ib. Cans —_-___ 273 o4 156 WD. Cans _-_-- 2 55 Penick Maple-Like Syrup 6 10 ih ears —______- 41 12: 5 Ib. cans -.-__._-- 4+ $d 24, 2%% tb. cans —__-__ 4 50 24 136 lb. cans —__._ 3 05 “ Blue Karo, No. 1%. OZ bine Karo, No. G, 1 dz. 3 5 Blue Karo, No. 16, 1 dOz, 2 95 Red Karo, No. 1%, 2 doz. Red Karo, No. 5, 1 dz. 3 65 Red Karo, No. 10, % doz. imt. Maple Flavor. Orange, No. 1%, 2 doz. 3 05 Orange, No. 5, 1 doz. 4 35 Maple. Green Label Karo, 3 OZ2., 2 G02. —.2- 69 Green Label Karo, 5% Ib, -£ doz _.__ 40 Maple and Cane Kanuck, per gal. .___ 1 65 Sugar Bird, 2% Ib., @ @dOe. 22 00 Sugar Bird, 8 oz., 4 dam. 2 12 00 Maple. Michigan, per gal._-- 2 50 Welchs, per gal. ---- 2 60 TABLE SAUCES. Lea & Perrin, large_-. 6 00 Lea & Perrin, small__ 3 35 Pepper 2 1 40 Royal Mint — 2 2 40 Topasco oe 2 75 Sho You, 9 oz., doz. 2 70 A-l, faree 2 5 20 Ast smal . 3 15 Caspers... __.__..- 1 90 No. 2, Star Egg Trays 9 00 Mop Sticks ‘Trojan spring —_._____ 2 00 Eclipse patent spring 2 00 No. 2, pat. brush hold 2 00 Ideal Ne. ft. 2.2] 1 GS 12 oz. Cot. Mop Heads 2 55 16 oz. Ct. Mop Heads 3 00 Pails 10 qt. Galvanized -_.. 2 40 12 gt. Galvanized .._.. 2 75 14 qt. Galvanized ..... 3 00 12 qt. Flaring Gal. Ir. 5 50 40 qt. Tim Dairy .__ 4 00 12 qt. Tim Dalry —_.- 5 09 Traps Mouse, wood, 4 holes __ 60 Mouse, wood, 6 holes ~~ 70 Mouse, tin, 5 holes -_-~ 65 Rat. wood 2... 1 00 Rat, spring —_..____.. 1 00 Mouse, Spring —_______ 30 Tubs Large Galvanized -.. 9 00 Medium Galvanized -- 8 00 Small Galvanized __-. 7 0U Washboards Banner, Globe —----- 6 00 Brass. single =... 6 50 Glass. Single —_____.- 7 09 Double Peerless ~---~-~- 9 50 Single Peerless -----. 7 50 Northern Queen —— 6 00 Universal 22200 8 00 : Window Cleaners 12 in. 14 in. 16 im. Wood Bowls 1d in. Butler ... 5 00 15 in. Botter ________.. 9 00 i? in. Butter — 18 00 1o in. Butter 25 00 WRAPPING PAPER Fibre, Manila, white. 05% No. © Bibre 5... 071% Butchers Manila --_-_ 06 Korat 07% YEAST CAKE Magie, 3 doz. ._.._.__. 2 40 Sunhbeht, 3 doz. —...... 27 Sunlight, 1344 doz. -.-. 1 35 Yeast Foam, 3 doz. -. 2 70 Yeast Foam, 1% doz. 1 35 YEAST—COMPRESSED Fleischmann, per doz. 30 30 Shame of England To Lead To Martyrdom of Belgium. Grandville, Dec. 18—The Belgian people are on uneasy street. A war with Germany threatens. In vain do the Belgians cast their eyes about for help in this new danger which threatens the little nation which fought so bravely the Hun invader of five years ago. A placard printed in big type which has been posted up throughout the city of Brussels by the national legion, a patriotic organization, and signed by three Belgian officers, heroes of the kaiser’s war and officials of the legion, reads thus: “Germany wishes war. As soon as she is ready, aided by Russia, she will attack us!” The placards predicting a new Ger- man invasion have stirred up the population of Belgium. These people realize that the Belgian army is weak and untrained and that it will not be able to halt a German avalanche which would drown the nation in blood. Continuing further says the message: “America ignores us, Eng- land scorns us and Holland mocks us. France is our only ally. The enemy is at our doors!” It is possible that the people of the little nation which once saved Europe from beceming a German province has overestimated the danger, yet they are close to the line and know the nature and spirit animating. the peo- ple who once overcome them and carried the torch and hand of murder to the threshold of her homes. Little Belgium feels and knows her danger. Germany, unconquered in the great war planned and precipitated by the kaiser, has designs on the lit- tle fellows before she makes a grand attack on France. With England for a friend, Italy neutral and the United States unconcerned, is it any wonder that the people of brave little Belgium tremble in their boots? The danger might not be so im- minent if Russia were left out of the accounting, but that great power, even though illy governed, is yet filled with armed men ready and anxious to be- gin a campaign of pillage and slaugh- ter, urged on, as they will be, by the insatiable T{uns. The outlook for poor Belgium is very dark indeed. At the opening of the war she had England for a friend. To-day neither France nor Belgium can count on aid from the British in case a new war is launched by Germany and Russia. That Belgium has reason to fear for her safety goes without saying. The big German power has been so en- couraged and bolstered by English sympathy as to take for granted that she has nothing to fear from the peo- ple across the channel. How soon this new attack is to be made we do not know. The Belgians see it in the near future and their fears may not be groundless, The league of nations is a slender reed on which to lean. Italy made mock of it at Fiume and none of the signatory powers seem able or even willing to carry out its behests. Eu- rope is again passing under the rod of apprehension. The smaller powers are by the ears, while big Russia stands back and growls like a bear with a sore head. France and Russia, once in entente, have drifted far apart. In fact, there is no head to the Muscovite nation which refuses to carry on with its neighbors in a decent and respectable manner. Sovietism and Bolshevickism with Trotsky and others of his ilk, have made of that once powerful em- pire a vast mob of incompetents, un- able, seemingly, to work out their problems in a sane and hopeful man- ner. With German leaders, however, the Russian army may be led to battle in such a way as to make it a formidable adversary. That Germany is plannirg on this is easily understandable. France reads the cards aright and lit- MICHIGAN TRADESMAN December 19, 1923 ADDITIONAL ISSUE 5000 Shares Des Moines Joint Stock Land Bank (lowa and Minnesota) CAPITAL STOCK Par Value $100. Dividends payable quarterly on the first day of January, April, July and October. Exempt from the Normal Federal Income Tax UNDER UNITED STATES GOVERNMENT SUPERVISION The following information is summarized from a letter to us by Mr. O. F. Schee, President of the Bank: HISTORY: The Des Moines Bank was organized, in 1919 with an initial capital of $250,000. About a year ago Mr. O. F. Schee, Vice-President of the Chicago Joint Stock Land Bank and Mr. Guy Huston together with their associates acquired the control of this bank. With the present financing the capital outstanding will be $1,000,000, and the surplus $126,000. ___, The territory served by this bank includes the State of Iowa and the two southern tiers of counties in Minnesota. All loans made by the Des Moines Bank Pass through the office of the Iowa Loan organization of the Chicago Joint Stock Land Bank. SEUCRITY: The funds of stockholders are either actually invested in farm loans approved by the Federal Farm Loan Board, or are held as cash or invested in Government bonds pending the making of such approved loans. EARNINGS: The profits of Joint Stock Land Banks are derived from loaning its capital and surplus and from a certain differential between the interest received on mortgage loans and interest paid on bonds. Such differential can in no case exceed 1% per annum. Bonds are issued to the amount of fifteen times the paid-in capital and surplus. Profits are practically assured once the loans are made and the bonds sold. Additional earnings are derived from the sale of the securities of the bank at a premium. DIVIDENDS: The rate of dividend from January 1, 1924, will be 9%. The initial dividend was declared as of January 1, 1923, at 8%. It is the custom of the Bank to declare at the annual directors’ meeting a dividend policy for the coming year. TAX EXEMPTIONS: All taxes being paid by the Bank, the stock is therefore not taxable in the hands of individual owners for state or local purposes and need not be declared for taxation by the owner. MANAGEMENT: Mr. O. F. Schee, Vice-President and in charge of the Iowa business of the Chicago Joint Stock Land Bank, has been and will continue to be the active head of the Des Moines Joint Stock Land Bank. Stock of the above issue is offered when, as and if issued and received by us and subject to prior sale and change in price. It is expected that permanent stock certificates will be ready for delivery on or about January 1, 1924. Price $128 and Accrued Dividend—To Net 7.05% Howe, Snow & Bertles, Inc. GRAND RAPIDS DETROIT Statements made above, while not guaranteed as absolutely correct, have been taken from sources which we consider reliable. Sarcoma, *. a a t « é > a7 oe vs a a ss > + A - £ Pi Pasi ¢ ® me atin s > iv ' 5 Ge 4 , Z > December 19, 1923 MICHIGAN TRADESMAN 31 tle Belgium sees her helpless condi- tion because of England’s desertion of all that was fought for during four years on the field of battle. We must concede that Britain is looking more to the saving of her business prospects than she is to keeping faith with her former allies. The one to suffer most is the Belgian nation, which it stands to reason will be wiped out completely as a nation when the next war comes, as ‘come it must far sooner than most people imagine. “France is our only ally.” How true and how pathetic that cry. If Russia were left out of the accounting, the prospect would not seem so deplorable, for the French and Belgians combined would hoe a roe that would make the Huns wish they had never attempted a new war. If Italy and England stood together, with a warning to the Bear to keep hands off, there might be less danger in the prospect. Will England and Italy do this? It is not likely. If they stand idle while German militar- ists are concocting a new war of spoilation, then have we to witness the most wicked outburst of battle ever known to the world. : The sympathy of all America will go out to brave and anguished Bel- gium. Her masterful and heroic fight at the outbreak of the kaiser’s war 1s not forgotten, nor will it be while the world lasts. That this little nation must again fall under the barbaric brutality of Germany in so short a time after her former experience 1s more than regrettable, it is terrible, and we fear some of the wonderful and erudite statesmen of Britain will have bad dreams when the breezes from the continent waft the sounds of hattle to the death in little Belgium to their ears. The shame of England is to lead to the .martydom of Belgium. Old Timer. —_+2+>——_- Verbeck Tavern To Be Closed Three Months. Pentwater, Dec. 18—I am_ mailing you a card announcing the fact that the Tavern will be closed from Dec. 22 until about March 15, and asking that you give this a place in the next issue of the Tradesman. It might interest you to know that this place has never, in the eight years I have owned it, come any where near breaking even in the winter. When the loss was only three or four hun- dred dollars I did not so greatly mind, but with the changing times the loss has grown greater from year to year and | am getting tired of paying out so much of the good money I earn in pleasant weather, when the autos can reach Pentwater, in keeping fires, help and all the overhead that 1s necessary in even so small a place as mine. I have not thought it wise to cut down the standard of my hotel and try to meet the deficit in this way. I want those who come to always feel they will get the best it is possible for me to give them. With the changing times, almost all the trade reaches Pentwater—a non- commercial town at the end of the line—by auto,. either private or bus, of which there are eight leaving here daily. This means the commercial man can transact his business and get away in an hour, and I, for one, do not blame him for. hurrying on. However, it is surprising to note that it is among the class who do this al- most invariably that the only criti- cisms of my plan for this winter have come. Only a few days ago a fre- quent customer of mine called in at 4 p. m. used the accommodations about the place and stood talking a few moments at the desk. I asked him what room he would like me to save him and he replied, “I have but one man to see and if I can get through I shall go on to Ludington, so as to get an early start in the morning.” In the course of further conversation I told him I would not be here when he made his January trip, and he seemed quite perturbed, warning me that I might lose many customers who would thus acquire the habit of going to the next town. I certainly do appreciate the com- mercial trade which has been so loyal to me, and it would grieve me to have any one of the boys feel that I was neglecting his interests, or to have one of them feel offended, and I do not see how any one can take such an attitude. I hope when the _ roads open up in the spring I shall see them all here, and I believe I shall. Of course, if it does not snow this winter and the roads remain open, the joke will be on me; but I cannot afford to take the chance. I have arranged for the comfort- able care of any of my patrons who do come to Pentwater in my absence at the Buckeye Bur, a very pleasant furnace-heated home two doors South- west of the Tavern, which I use as an annex in the summer months. Here they will be well taken care of, I am sure. Elizabeth S. Verbeck. a Local Hotel Men Organize. Local hotel men have organized the Grand Rapids Hotel Association, with ten members, as follows: Pantlind, 750 rooms Morton, 400 rooms Rowe, 320 rooms Hermitage, 200 rooms Browning, 150 rooms New Mertens, 132 rooms Herkimer, 125 rooms Cody, 100 rooms _ Livingston, 100 rooms Eagle, 65 rooms The officers of the organization are as follows: President—Charles M. Luce. Vice-President—John Moran. Secretary—Fred Z. Pantlind. Treasurer—William. C. Keeley. —_22>—__—__ Lansing—The Reo Motor Car Co. is building an addition to its boiler rooms to provide for a 1,000 ‘horse- power boiler that is to supplement the regular battery of boilers now in use. The additional boiler will be used to assist in heating the various units. —__> =2— ——_ The hard coal people have been riding lfor a fall. —_2+>———_ Hides, Pelts and Furs. Hides. Green, No. 1 ~-----------—---------- 05 Green, No. 2 ~---------------_-—---——- 04 Cured, No. 1 ~---------——------~------- 06 Cured, No. 2 ------------—-----—------ 05 Calfskin, Green, No 1 —_-------------- ik Calfskin, Green, No. 2 -------—---- 09% Calfskin, Cured, No. 1 ------------- 12 Calfskin, Cured, No. 2 ------------ 10% Horse. No. 1 —------~-----------~~--- 3 56 Horse, No. ee 2 OO Pelts Ola Wool 1 00@2 00 Wambs 226 75@1 25 Shearlings -------------__—_—_- 50@1 00 Tallow. Prime 06 No 1 2... 05 No 9 4 04 Wool. Unwashed, medium --------------- @35 Unwashed, rejects --------- oe Gaw Unwashed, fine ------------------- @35 WM. D. BATT FURS Hides, Wool and Tallow 28-30 Louis St. Grand Rapids, Michigan 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. No charge less than 50 cents. display advertisements in this department, $3 per inch. Small Payment with order is required, as amounts are too small to open accounts. Pay spot cash for clothing and furnish- ing goods stocks. lL. Silberman, 1250 Burlingame Ave., Detroit, Mich. 566 feed and _ grocery business. Also For Sale—Flour, business doing a fine buildings and real estate. Located on finest corner in the city. 87 feet on main street, 180 feet on side street. Store building 22x100. Hay barn, two small warehouses, large store shed, small store building on corner occupied as a millin- ery store. Good reason for selling. Ad- dress No. 208, c-o Michigan ——— TO RENT—Second floor of store next to Kresge’s 25c to $1 store, located in Michigan city of 35,000 population. A real opportunity to the right parties. Address No. 404, c-o Michigan Trades- man. 49 FOR SALE—Stock of general merchan- dise consisting of dry goods, groceries and shoes. Stock and fixtures invoice about $3,500. Small town. Good farm trade. Good store building, cheap rent. A fine place for a young man who has a little money and can hustle. Will help finance the right party. D. H. Hunter, Vestaburg, Mich. 407 FOR SALE—Two stores and a _ good house in Merrill, Mich. One store is ar- ranged for a bakery, the other for meat market. A $500 refrigerator, blocks, counters, scales, etc. Lot 120x150. Price $5,500. Cc. H. Kretschmer, Saginaw, Mich. 408 For Sale—Lakeside Inn Hotel, Port Austin, Michigan. Near Pointe Aux Barques and Broken Rocks resorts. Fred WwW. Kinde, Receiver. Bad Axe, Mich. 410 For Sale—Good grocery, ideal location, at reasonable price. Call or write to Bert Graham, 840 Leith St., Flint, Mich. 411 WANTED—A first-class tinner. and galvanized iron worker. T. Norr, Piqua, Ohio. 412 For Sale—Good retail coal business. Or wholesale and retail ice cream store. I cannot handle both. Come and _ in- vestigate. W. E. Metz, Berrien Springs, Mich. 414 FOR SALE—One large refrigerator; computing scale; platform scale; one silent salesman show case; cracker, cheese, and peanut case; counters; Bowser oil tank; paper baler. Mrs. K. Cc. Kuhns, St. Johns, Mich. 415 FOR SALE—General merchandise stock in Kansas town of 600. Stock will in- voice about $7,000. Cash business. An- nual sales $30,000. Must be sold before Jan. 1. F. W. Kreitzer, Scandia, Kan- sas. 416 FOR SALE—Muscle Shoals. paying drug store. Will invoice $30,000. Owner not a druggist. Will sell less than in- voice: terms. Address P. O. Box 22, Russellville, Alabama. 417 WANTED—Good business men to open a shoe store and furnishing goods, or cash and carry grocery. I offer my new brick store, two suites of living quar- ters, large basement free of rent to April 1, 1924. Steam heating plant, gas for cooking. — Negaunee is the cleanest up-to-date iron mining city in_ the eountry. Apply at once. G. L. Kuhl- 418 man, Negaunee, Michigan. CIVIL, CRIMINAL, PRIVATE INVESTIGATIONS HALLORAN’S NATIONAL DETECTIVE AGENCY (INCORPORATED) 506-507 Grand Rapids Savings Bank Building GRAND RAPIDS, MICHIGAN Citizens 51-328. Bell M. 46. Nights: 605 on dial and ask for 286-2 rings. 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. Situation Wanted—As clerk in a hard- ware store or hardware and plumbing combined. Have had seven years’ ex- perience, two years of plumbing. Single J. K. Schrier, 118 Ambrosia St., Mus- kegon, Mich. 419 _Salesmen Out of Traverse City—Atten- tion. Four rooms and bath apartment for rent. Also two furnished rooms. Close in. Write or phone, Mrs. W .S. tandall, 422 Washington St., Traverse City, Mich. 420 ’LL BRING BUSINESS To individual stores or to TRADE CENTERS St. Louis Merrill and Clio are the latest places to put on a DAVIS TRADE CAMPAIGN. | am the only man in the sale busi- ness who uses country publicity. | will furnish two and three colored posters (weather-proof) with your sale announcement and firm name. Write for prices or particulars. NOW BOOKING DATES for January and February SALES. My SALES leave a good taste in your mouth. E. B. DAVIS North Branch, Mich. $3,000 Gets Lansing 33x46 Factory 24 ft. high, rock well, $7,000 for 80x20 rods (sell more up to 120 acres $20,000) on Mich. United Ry. siding, possession at once. Pp. 6. Geax GS, Lansing, Mich. NG " BARLOW BROS. Grand Rapids, Mich. Ask about our way om PROFITS ARE LOST a ge “ if you fail to keep Se it an accurate record CONS RaaoaRe of your sales. Try the one writing sys- tem by using sales books. If you don’t write us for prices we both lose. Let us bid on your next order? We make all styles and sizes, prices on request. BATTLE CREEK SALES BOOK CO R-4 Moon Journal B! Battie Creek, Mich. INDIA TIRES HUDSON TIRE COMPANY Distributors 16 North Commerce Avenue Phone 67751 GRAND RAPIDS, MICH. 32 MICHIGAN TRADESMAN December 19, 1923 IN THE REALM OF RASCALITY Cheats and Swindles Which Merchants Should Avoid. Kalamazoo, Dec. 15—We have read with much interest letters and com- ments published in the Tradesman concerning the National Remedy Co., of Maumee, Ohio.. As soon as the activities of this concern came to our attention, we warned the merchants of Kalamazoo concerning them but found that our warning was too late in some cases. Following the advice of the Tradesman, some of the mer- chants in this city have refused to settle with the National Remedy Co. and suit has been started in two in- stances and threatened in others. The merchants will defend the cases. We would like very much to know whether or not you can furnish us any information which will assist our mer- chants in winnning the cases. Have you any information concerning the National Remedy Co. which would be of any value to us in defending these cases? Or can you tell us where we can secure any such information? Of course, letters giving experience of other merchants would not be admis- sable as testimony, but what we want is something definite which can be used in a trial. If you can give us such information or tell us where we can secure it, we shall be very grateful to you. W. M. Milham, Sec’y Kalamazoo Retail Credit As- sociation. Titus & Titus are attorneys at Kala- mazoo. They do business as the Lin- coln Collecting Agency. They are located at 303 Hanselman_ building. They have recently received a large batch of claims from Farmer Jones, who masquerades under the style of the National Remedy Co., at Maumee, Ohio. Because they are very insistent that the claims be paid, the Trades- man recently wrote an urgent letter, requesting them not to. dirty their hands with fraudulent claims. Failing to receive any reply to this letter, the writer made a special trip to Kalamazoo Saturday for the pur- pose of calling on Titus & Titus. The senior partner was in his office when the writer called and listened patiently to a recital of the swindling tactics of Farmer Jones. Then he said he would proceed to collect the claims in his hands, whether they were just or unjust. He appeared to be immune to entreaty or argument. If he per- sists in this position, there is nothing for the merchants in the vicinity of Kalamazoo who have been victimized by the scalawag Jones to do but face the situation and beet Mr. Titus at his own game—prove to the satisfaction of both justice and jury that the claims have no standing in court, because the alleged orders held by Jones were ob- tained by fraudulent representations. This will be an easy matter for any merchant to do if he has. sufficient gumption to prepare his case properly and present it clearly. Postoffice inspectors are now camp- ing on the trail of Farmer Jones, gathering up alleged threatening let- ters he has sent through the mails, evidently for the purpose of presenting his case to the grand jury for indict- ment. Unless all signs fail, Jones will be given an opportunity to defend his campaign of misrepresentation and in- timidation in the near future. A Southern Michigan correspondent writes as follows: Hillsdale, Dec. 15—Noticing your article in this week’s Tradesman rela- tive to one Carl Beatty, I write to say to vou that this fellow was operatins in Hillsdale county last week and week before along the same lines y~1 de- scribe, and “stung” several of our country merchants. In one place he claimed to be a dog fancier, and contracted for some dogs which he promised to come and get the middle of the coming week, about Dec. 19 or 20. If you will pass this information along to proper authorities it might lead to his being picked up. There are several “dangerous” coun- terfeit bills in circulation now, to the knowledge of the writer. . Here are descriptions of some of them: A $10 bill on the Federal Reserve Bank of Chicago. The check letter is “D,” face plate No. 333, back plate No. 880, signed A. W. Mellon, Secre- tary of the Treasury; and Frank White, Treasurer of the United States. On it is a portrait of Jackson. This coun- terfeit is rather poorly executed and is printed from crudely etched plates on a single piece of paper, red and blue ink lines being used to imitate the silk fiber of the genuine. A $10 bill on the Federal Reserve Bank of Cleveland. This counterfeit is printed from photographic plates on two pieces of paper between which silk threads have been distributed. Color- ing matter has been applied to the seal and numbering on the face of the bill, and the back is printed with the green toning solution. To any one familiar with currency the spur- ious character of this bill should be readily determined. A $2 bill on the Federal Reserve Bank of Chicago. This counterfeit is apparently printed from very crudely zinc etched plates on one piece of paper bearing no silk threads or imi- tation of them. The counterfeit is so poor that it should not deceive any one accustomed to handling money. A $20 bill on the Federal Reserve Bank of Boston. This bill is poorly executed. It is hand engraved, with the exception of portrait, which is photographically produced. Paper poor quality. No silk threads or imi- tation of them. Word “authorized” in small letters upper left of note spelled “autorized.” A $5 silver certificate. This coun- terfeit is very deceptive. Many are in circulation, and the Treasury warns that everybody be on guard against them. A novel scheme has just come to the attention of the Treasury Depart- ment for counterfeiting silver money. The method was to dip a new peace dollars into gold and pass it as a $20 gold piece. The perpetrator of this scheme has been arrested. —_>-~>__ Man’s power and ability seem to grow and expand in proportion to the struggle he makes with difficulties, to the size of the obstacles he over- comes. Without the struggle to overcome there would be no growth. We never quite come to ourselves, never discover the larger man or woman and realize our fulness of power, until we are confronted by some mighty problem, some seeming- ly unsurmountable obstacle, which taxes all our resources. —_—_><-.__ Lansing—L. L. Colton, who con- ducts the cigar and tobacco stand in Hotel Downey, has leased the store at 217 South Grand avenue and will occupy it with a wholesale cigar, to- bacco and confectionery store under the style of L. L. Colton & Son. GONE OVER TO THE ENEMY. Carnation Milk Gives Chain Stores Inside Prices. The latest battleground between the chain stores and the “independent” retail grocer is in California. Because of the recent decision of a number of prominent manufacturers to sell chain store systems on the Coast direct, the organized retailers have come out with their war paint on and are fomenting something very much like a boycott. The latest convert to direct selling of chains is the Carnation milk con- cern. In a recent circular explaining its action Sales Manager Matheny is quoted as saying: As the trade well knows, the Car- nation Milk Products Co. has always maintained the policy of distributing its products exclusively through whole- sale channels in Pacific Coast terri- tory. East of the Mississippi River the chain stores have been sold direct where volume of business and facilities for handling Carnation milk have seemed to warrant such action. The development of the Los Angeles market has reached a point where the chain stores are handling a very defi- nite amount of the business, and after considering the matter from every an- gle in discussing it with many factors of both the retail and the wholesale trade we have decided to extend our Eastern policy into the Los Angeles market. : Our policy contemplates selling on- Iv to chain stores who have the facil- ities to purchase and warehouse their stock on the same basis as the whole- sale grocer. The cost of handling merchandise is much the same wheth- er it goes through the jobber to the retailer or goes through a chain store warehouse to a branch store. : This change in our policy applies onlv to the city of Los Angeles. Not even in Santa Ana, San Diego, San Bernardino or Long Beach has there been any change. We still distribute in those cities only through the whole- sale grocer. A careful check on Car- nation sales as well as those of other brands in the city of Los Angeles showed the chain stores were featur- ing the less prominent brands. It naturally affected the sales of Carna- tion and other leading brands for which a higher price was asked. During the past year the chains have not purchas- ed Carnation milk of any consequence from the wholesale grocer. There are about 500 chain stores in and around Los Angeles. They con- trol a wide distribution. Other Na- ‘ional manufacturers are selling them direct just as we are selling mahy chain store systems in the Eastern States. We do not feel it will be a serious handicap for the independent grocer who has always been very loyal in featuring the sale of Carnation milk. State Secretary Connolly, who is editor of the essociation organ, the Retail Grocers’ Advocate, has sound- ed the tocsin—or whatever it is they sound on such occasions—for striking back. In the latest issue of the pub- lication he writes: These chain store systems are well organized and are meeting every three months to perfect their organization, but statistics have shown that only 20 per cent. of the retail grocery busi- ness in the counry is done by chain stores and that the other 80 per cent. is done by the independent retail gro- cers. In some communities, like Los Angeles, the volume of distribution through the chain storessis greater, amounting to perhaps 30 per cent. of the business done, but the fact re- mains the average throughout the en- tire country is as stated above. These manufacturers who lack de- termination in adhering to the well defined methods of distribution that have ‘been in existence for years and years in disregarding the rights of the vast majority, discriminate agains; them by giving the chains a big handi- cap over them from 10 to 12 per cen:. They should be taught a lesson; one they will not soon forget. They shoul; be promptly shown the error of their ways and forced to recede from their present position. When policies have been adopted that are absolutely an- tagonistic, very unfair and discrimina tory in their nature it is time for the larger retailers and independent gro- cers to rise up and take concerted ac- tion; throw out their goods and re- fuse to sell them. The independent retail grocers act- ing in concert on a matter of this kind can make or break any manufacturer, no matter how strong he may be or how popular his goods. It is true that some of these manu- facturers and their jobbers’ discount to the chain stores only apply to Los Angeles, but when’an injustice is be- ing done to the members of our Los Angeles local association every or- ganized retail grocer in the State js expected to assist and aid them. Even though Carnation and others are not practicing this discrimination outside Los Angeles, there is no tell- ing how soon the Martha Washing- ton, the Rosenthal and any other chain operating in Northern Califor- nia will demand and secure the same recognition as the chains in Los Angeles. ‘ Happily, California is not honey- combed with chain store systems like the Eastern States. In San Francisco there are only a few small chains of one-half dozen stores; even Piggly Wiggly, who came in here with the announcement that it would open eighty stores within a few months, has, after rooting around San Fran- ‘cisco for two years, only six stores In operation. Radical action must be taken to cure those manufacturers affected with “chain store-itis,’” so let us administer it to them in large, copious doses. Let us not contaminate our stocks with their outlaw products. Let us leave them severely alone. Let us not in- terfere in their flirtation with the chain store bevy. Let us ostracize them and their products in a way that will bring them to their senses. Let us eliminate them from our neighbor- hoods by featuring the sale of their competitors’ products to the consum- ers who trade with us. Let us demonstrate to them that the 80 per cent. is better to tie to than the 20 per cent. that have drive 1 them into line. ——_>--+____ Construction To Start in the Spring. Charles J. Field, of Chicago, repre- sentative of the Georgia Marble Com- pany, was in the city last week, con- ferring with the architects on the Graceland Memorial Mausoleum, go- ing over the working plans of the lat- ter named building. Mr. Field, who has been in the marble and granite business for over fifty years, is, undoubtedly, the best known authority on buildings of this nature. He says that the Grand Rap- ids Mausoleum will rank among the finest in America, and that the en- dowment fund thereon for its per- petual maintenance is the largest on any building of this kind, even sur- passing the fund on the Rosehill Mausoleum in Chicago, which is the largest now constructed. We are informed from good author- ity that the compartments within this building are being reserved very rapidly and that actual construction work will be started in the spring. 22-2 Hand-to-mouth buying is, at least, healthy.