ve ve ur nt re ye es of on nd on od es ve ill ell n- 1 - ep All ee ell Vin ell or ou nd in ir - yk. er, ail he ut lat on lat ay nd ne, LVS we Ee- [ry LS- ch. at ids In : i s | 3 Va Leg4 ox xs He t ea) ogo tS Se z a Cra a a AEG Tc Na SS CESS SOUR PN NOY 7 eed tee ~ SPUBLISHED WEEKLY 4 (5 ae ore SS sae Oy . SSTTISGe ewe SSS TIS SSS Sa S YASS Forty-second Year APIDS, WEDNESDAY, SEPTEMBER 24, 1924 Number 2140 Q v @ GG OD Sa GO OS CES GS cele AIS La GS “Ves Go & O15; Public Reference Library. Library St a tess SOY CHS THE STRENGTH OF THE COUNTRY THE real way to help other people is not to compel them to do what you think is right, but to live yourself in such a fashion as to better the lives of the people with whom you come in contact. If you live reasonably well—helpfully and intelligently—you may do some good just by living. The country’s strength is not in its prodigious outfit of stick-at-nothing reformers,whether hooded or not,whether oath bound or not; but in the number of its people who manage to live pretty good lives, to be kind, to be long- suffering, to be dutiful,and who recognize their neighbors at home and abroad and are ready to help them. EDWARD G. MARTIN in Harpers Magazine SUPPLY THE HOUSEWIVES WITH DArowax Throughout the summer, most housewives, with commendable thrift and foresight, can or preserve a part of the abundance of fresh fruits and vegetables for use on their tables during the long winter months. This is the time, there- fore, to furnish them with glasses and jars, with sugar and spices and with PAROWAX. She knows that to preserve her fruits and vegetables, she must seal them in their con- tainers with a seal which is airtight. She knows that unless the air is excluded they will ferment and become unfit for use. She knows too, that PAROWAX will seal them tight, keeping all their goodness and fresh- ness in and keeping air out. The effectiveness with which PAROWAX< seals each container, its cleanliness and purity and the ease with which it is used, makes it ideal for all canning and preserving where jars, glasses or bottles are used for containers. — Every dealer should have an adequate supply of PAROWAX on hand throughout the summer. It may be secured promptly from any agent or agency of the Standard Oil Company (INDIANA) 910 S. Michigan Avenue Chicago, Illinois Michigan Branches at Detroit, Grand Rapids and Saginaw One of these two color counter display cartons is packed in each case of Parowax. sci mM a 1 fl | ti ; % » ¢ oe ’ r 4 } et t ‘ 7 t rh ne oq a . 4 J s 4 al ~- > « iy ” i fh e8 et . y ° 4 a a a os a ; é Wy 4d ; + > iu wY\ Ne * é , ’ a wv 4 . \“y “= a <4 t 7 } + + « v s » “ , 5 na \ 4 “aed* ‘ y 2 ¢ x \ y « ¥ g & Lee ey me | ok SMAN Forty-second Year GRAND RAPIDS, WEDNESDAY, SEPTEMBER 24, 1924 Number 2140 MICHIGAN TRADESMAN (Unlike any other paper.) Frank, Free and Fearless for the Good That We Can Do. Each Issue Complete in Itself. D VOTED 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 -urrent issues, 10 cents; {ssues 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 3, 1879. IN THE SHADOW OF FEAR. Wars once were limited to a sea, a peninsula or valley. Science has opened the gates of the world and all its continents and seas to the sweep of a single war. As these scientists meet military planes are completing the circling of the globe. That ex- ploit is being studied in every mili- tary center of the world. Science again has lengthened the sword arm of Mars. Applied physics, mathema- tics and chemistry, all children of Science, were behind and under the wings of these flyers. Applied Science has brought avia- tion to a day when a lone aviator rid- ing a mother plane, may drive before him through the sky lanes a covey of death in the shape of pilotless planes. Under gas waves spread by them a great city or an army might be anaes- thetized for a day or sent into that sleep that knows no waking. In this winged brood of destruction, radio- guided, every plane will be able to drop bombs twenty times as destruc- tive as the largest shell ever hurled from a gun muzzle. These things are soberly discussed by genuine scientists as something more than probabilities. Science made it possible to move 2,000,000 Americans to France in 1917-1918. Science doubts if that ever again can be done in war. By day planes launched from cruising dirigibles would hunt down troopships and convoys. By night the night- flares dropping down from plane and dirigible would give the one needed torpedo or bomb its chance to find a mark in the dark, Science built the battleship, and now is hunting it from the seas with the submarine from below and the plane from above. It has helped create armies, but is becoming helpless to protect them against new enemies it has bred, enemies that strike the arm- ed and helpless alike. Secrecy, essential in war, is becom- ing impossible to secure. Armies and fleets cannot be hidden from dirigibles loafiing miles high, sweeping hundred- mile horizons at a glance and stealing the secret dispositions of troops and depots on a photographc plate ten by twelve inches that reveals every detail. Science, that “Fifth Estate,’ has left no non-combatants in modern warfare that has become a clash of nations rather than of armies. It has lifted war from the land and the wa- ter, and from under the water, into a “Fourth Dimension,” the air. Ancient conquerors ravaged the land with the sword and the torch and sowed with salt the ruined towns of their enemies. A modern conqueror hurls tons of nitrogen explosives at a nation and sows an invisible death out of the sky. Doubtless heartsick men looked at the smoking ruins of Babylon, Nine- veh and Tyre and dreamed of a war- less world. In the wake of Alenxan- der, Attila and Alaric men must have felt in the fields of the dead that hu- manity was destroying itself. These after all were little wars, shaking a city, a province or a continent. The wars where Science is the handma‘d- en of Mars shake the world. They put a new fear into mankind and this fear may be the beginning of wisdom. Certainly the world is more afraid of the “next war” than ever before. This fear is at least as powerful in the peace assemblies of the nations as are good-will and the brotherhood of man. Civilization does not want to com- mit suicide. It fears that it may with the weapons the “Ffth Estate” has placed in its hands. Mankind beg'ns to dread that Science may solve all the problems of war and disarmament by the final and utter destruction of the race and its civilization. In the shadow of that fear the instinct of self- preservation in humanity begins to assert itself as it glimpses the new terrors that are the products and by- products of Science. The Spanish Dictator spent the first anniversary of his coming to power in the war area of Morocco. The fact is significant. Among the elements contributing to unrest in Spain the most cogent was the seemingly never ending conflict between Spain and the Moroccan tribesmen and the ineffec- tive pouring out of Spanish blood and treasure in the attempt to justify the African protectorate. Primo De Rivera promised either to subdue the natives or to withdraw Spanish forces from the troublous hinterland to one or two posts where they would be reasonably secure. The effort to crush the revolt was early abandoned and the with- drawal begun. But even the retreat has been costly, and so far has been impossible to accomplish, though thousands of reinforcements have been thrown into the field. The Dictator is now playing his last card in Moroc- co. He hoped to accompany the with- drawal to the last posts with a signal victory over the tribesmen, which is demanded by public opinion at home. The first reports that have come through indicate a serious defeat for the Spanish troops. Even the popular king in Europe ought to be worried, though he gives no signs of it. most Business is picking up on the Jap- anese South Manchurian’ Railway. Whether the remainder of the world is particularly interested or not, Tokio admits the fact. The improvement is due to the demand by Chang, the War Lord of Manchuria, for transpor- tation facilities. He ‘has engaged passage toward Peking for his 100,000 soldiers and their impedimenta of guns and other equipment, for he is about to take part in China’s civil war. Naturally, the Japanese could not af- ford to miss this opportunity to turn a pretty penny. But that is all there is to it, according to Tokio. he re- mainder of the world is pretty well aware that Chang has long been play- ing Japan’s game and that Japan fully expects to reap some sort of political advantage from the present Chinese ruckus. But, of course, no one would suspect Japan of allowing such consid- erations to influence ther policy. Busi- ness should come before pleasure, and therefore it is authoritatively stated that the Tokio government views the troop movements simply as “a matter of railway business.” Counterfeiters must keep pace with the times. And so the band which has just been rounded up in Newark and Providence thas been distributing its output of “the queer” through rum runners. This is a natural develop- ment. As an expert in law breaking the successful bootlegger is without a rival, and, being an enterprising gentleman, he can have no objection to enlarging the field of his operations. It seems to have been the international aspect of the rum runners’ activities that them available as accom- plices of the counterfeiters. The bogus notes were bought by the boot- leggers and then foisted on firms in England and Scotland by means of whisky purchases on Rum Row. Some spurious ten-dollar bills, however, came into the hands of shopkeepers in South Jersey resorts and their com- plaints led to the arrests. Bad money to the amount of $700,000 is believed to have been turned out. The speedy solution of the mystery is a triumph for the Secret Service. made Dayton, which will never lose her glory as the native city of the Wright brothers, has passed the hat and col- lected $7500' for our world flyers. It appears that the birdmen, somewhere in the empyrean, lost their receipts for hotel bills and that without Uncle Sam declines to pay their ex- If this Government, after such these penses. an exploit, is going to be so small and mean as to prefer its red tape to the discharge of its clear obligation, and if it intends to let a little Ohio city pay the bill it that skimping parsimony will make an un- pleasant each of the lands over which the aviators passed. There is no reason why they should should defray, impression in incur all the hardships and perils of the flight and defray the cost in ad- dition, for certainly the result is great- ly to the future maneuvers country is gain of all aerial this concerned, either in peace times or in wherein warfare. eee A good, ‘heavy rain might very con- ceivably postpone or even prevent the war that is brewing around Shanghai, China. It is easy to conclude that it cannot be much of a war; that it should not be difficult to prevent, rain or no rain. ever, is that there appears nothing to do in the circumstances but let events take their course and permit the two rival Chinese war lords to fight it out. Foreign nations which would like to keep the peace can do nothing except protest to the shadow government at Peking and send gunboats to protect, so far as is feasible, their nationals and their property. Neither could the League of Nations nor other agency for the prevention of war in- tervene in the “internal affairs” of China. Even the people themselves, who certainly do not want the war, must look on in complete impotence. The blood and destruction of property depend almost upon the Chinese war lords. The amazing fact, how- any Chinese letting entirely caprice of two Now that Senator Couzens has been nominated to succeed himself by the Michigan Republicans, he has a breath- follow up his Mellon. The authorized ing spell in which to feud special with Secretary Senate committee Internal Bureau, therefore, is again in session. It will to investigate the Revenue ventilate the prohibition en- forcement unit and delve deep into income tax returns of divers and sun- dry taxpayers. One of these days selected tax returns will be made pub- lic by the investigators, who will then lean back and watch for the political effects thereof. “It is plain that Sec- retary Mellon’s attitude about all this is a disappointment to some of the committee. Senator Couzens has been invited to go just as fast and as far as the likes by the Secretary. From the Couzens standpoint it would have been better had the Secretary been a reluctant ator. witness and a non-co-oper- 2 IN THE REALM OF RASCALITY. Cheats and Swindles Which Merchants Should Avoid. A merchant who can withstand the shock of being deceived and ruthless- ly swindled and yet bear up under both with unwonted composure is not far from’ being a philosopher. Such a quality is disclosed in the attitude of C. A. Brubaker, the general dealer of Mears, after two experiences with a man who appears to have resorted to the subterfuge of changing his name every time the Tradesman warned its readers against having any dealings with him. The things the did not change were a high powered auto- mobile and a colored chauffeur, some- times in livery. Mr. Brubaker describes his predicament in the following letter, which is characteristic of the man and the atmosphere in which he moves: Mears, Sept. 19—I recently wrote you in regard to purchasine crockery from the J. L. Jordan Co., via Living- ston. Since then I noticed two other merchants have referred to same in the Tradesman. Now, to give the devil his due, I have received my shipment, well packed, and only twenty-eight pieces broken, out of some 1200. I was to get three patterns, matched, but they did better than that, as I have some fourteen different and distinct patterns. In fact, I have five designs in cups and four in saucers, but, most fortunately, the cups and saucers do not match, 'the design of cups being entirely distinct from the saucers. This gives me an opportunity to offer them as a novelty. It sure is a wierd outfit. From the 1200, less twenty-eight brok- en, I have discovered ninteen pieces which—to the naked eye—are entirely whole and perfect. I didn’t know that I was entitled to any that were not cracked and chipped, but I got the nineteen for proof. I ‘hope I lose at least $100, besides my time on this, as I ought to get a bump. Have been in business eighteen years and if I don’t know any better than to fall for a “factory shipment” and pay money in advance to a perfect stranger, I have something coming. I have an- other deal on with the same guy— granite ware. Yes, he got $10 ad- vance on that and if I could gracefully forfeit the $10, I would. I have never repudiated any order I gave. but am trying to convince myself that as I was to ‘have shipment “at once” and seven weeks have passed without any billing, I could conscientiously cancel this. However, I need the lesson, so here is hoping my expected granite ware arrives, broken, battered, bent, chipped and thin as tissue paper. A few more of these phenomenal direct- from-factory-buys will put me in a nice padded cell. But then, there is one of us born everv minute. Chronic Kicker. Warning of an active and adroit confidence-game worker is contained in a recent communication to this pub- lication from a valued patron. The sharper, a dark-complexioned individ- ual who looked tubercular, visited the stores and business houses of the towns in which our correspondent is located with a seamless shoe, made by a process he claimed to have invented, and collected money to procure pat- ents. In each case, he promised con- tributors a share in profits after manu- facture of the shoe had been started and sales begun. The crook, who of- fered the name of Samuel Robens, took “French leave” after amassing some $500 from various merchants, shoe salesmen and others. He had succeed- ed in “gyping” his victims by display- MICHIGAN TRADESMAN ing laudatory correspondence (written by a local stenographer), copies of his “formula,” photographs of the seam- less shoe, etc. His conversation abounded in chemical ‘terms, giving the impression that if ‘he were not ac- tually a chemist, he had a good work- ing knowledge of the science. ‘“Rob- ens’—the name is thought to be an alias—was so smooth that he even de- frauded his landlord both of room rent and a big sum of money on ‘the seam- less shoe proposition. He claimed to have formerly worked in many shoe factories. His description is as fol- lows: About 42 years of age; dark complexion, blue eyes, smooth shaven, weight about 130; medium height; unhealthy appearance; rapid talker; understands Polish. Any merchant approached by this inventor of a new means for ‘taking honest people’s money should detain him for the police. The police authorities of sev- eral cities are anxious to extend him the free hospitality of the local jails. The Avalon Farms Co., 319 West Ohio street, Chicago, is sending out letters to the trade, offering an ex- clusive agency for the Avalon Farms preparations with an initial order amounting ‘to $48, with which the dealer will be given $16 worth of free goods as a bonus. The concern claims to manufacture eighteen different specifics for live stock, including Hog Tone. __ If you do not feel a real interest in the welfare of a customer, it is pretty important that you at least pretend such an interest. ‘ 4 ~ ~ ~ a a . « < o i be “ “ \ « i 4 L ¢é > _< , , 4 ‘ re a Y rn A mere ron > \ - . « - a » es fy B a“ ; 4 a a 5 4 & . ¢ “? ¢ > 4d q Ny ’ ~ é s r - ‘ eB) ) ¢ ci i‘ - we 7 Sem < i “ m.\ < if , \ : os ¢ > ¢ iu ‘€ ral £ = ¢ Pe > September 24, 1924 MICHIGAN TRADESMAN AN OPEN LETIER Another customer has just told us the results of painting up his store and buying white aprons for all of the people who sell goods. These results keep coming to our attention and we are anxious to do our part in developing the new type of aggressive merchandising for community stores. The writer has been preaching this in talks at grocers’ meetings and groups and through letters, ever since the re-adjustment period began. And it has been very gratifying to see stores take on a new coat of paint, and also, after each suggestion, the number of additional stores that are using white aprons. ‘This is fine, but the progress is not fast enough, and those who have seen the light cannot understand why the others do not. This week another customer tells us that he has painted his store both inside and out, that he has bought white aprons for all of the people who sell goods, and this is in a store that has been reasonably successful for twenty-five years, but hasn’t had a coat of paint for a long, long time. Now, listen to the results. This man after three months, tells us that the results are way beyond his expectations; that the present rate of increase means $25,000 additional business in twelve months as a re- sult of making his store light and attractive and ap- pealing. Incidentally, this man is giving his attention to the selling of goods which are not for sale by the chain stores. He is a good QUAKER customer—he be- lieves in QUAKER GOODS—he displays QUA- KER goods prominently because he knows the value inside of the package—-and he knows, also, that QUAKER PRODUCTS are for sale in community stores ONLY. Now, why don’t we move faster when the way is so clear, and the Bug-A-Boo competition is so trans- parent? After a careful investigation we are advised that the average cost of doing business is practically the same for both the chain stores and the community stores. And in buying and selling, there is very little differ- ence between the keen community store and the keen chain store. But it is true that the bright paint and the clean, white aprons and the tidy stores draw the trade. After spending a tremendous amount of time in studying this question of food merchandising, not only in this market but in other markets, we are con- vinced that Western Michigan can be made unat- tractive for Bug-A-Boo competition, so that the buy- ers of food products would rather do business with the community stores than otherwise, if only we could all catch the spirit of the times and put our stores in an attractive condition. Now, just to show you how positive we are of the results, the writer is going to make you this proposi- tion: To the first fifty customers who accept this challenge in writing, paint up their grocery stores, buy white aprons, use window trims and put their stores in an attractive condition, we will send you a check to cover the cost of painting, if at the end of ninety days you tell us that we were not right and that your business is not any larger than it was before you did this and that it was a useless expense without any real satisfactory returns. Incidentally, we have the opinions of experts on color schemes for your stores and can give you an estimate of about what it ought to cost, if you want this in- formation. Now, the question is—how many of you will see the possibilities of your store being the first. And which of you will be quick enough to be one of the fifty who makes this experiment without any cost to yourself, unless the investment proves a good one‘ This is an unusual opportunity, but the evidence is so positive that we are convinced that this forward move- ment on the part of the Michigan community grocers will put Michigan grocery merchandising on a highly satisfactory basis. And, as always, our Company is interested in developing those things which will pro- mote the mutual interests of the retailer and the wholesaler. GUY W. ROUSE. WORDEN (j;ROCER COMPANY Wholesalers for Fifty-Six Years. The Prompt Shippers. ene Near MICHIGAN TRADESMAN Movements of Merchants, Detroit—Emil Charette has opened a meat market at 2442 Fenkell avenue. Detroit—C. E. Boston succeeds Fred L. Burke, confectioner at 3311 Gratiot avenue. Detroit—Elias F. Joseph succeeds Helen Phillips, confectioner at 10612 Warren avenue, East. River Rouge—The Reno Drug Co. has increased its capital stock from $250,000 to $500,000. Detroit—Ellen Clelands confection- ery, 2906 Euclid avenue, is now owned by A. A. Hampshire. Detroit—Peter Darin has taken over the grocery at 4106 Fort street, West, from Lorenzo G. Currier. Detroit — A. McLalin Thomas Hidgins in the confectionery business at 2001 Hudson avenue. Detroit—On September 17 Walter W. Lange succeeded Frederick Hol- torf, baker at 6455 Regular avenue. succeeds Detroit—Leo F. Malette, grocer at 7719 Charlevoix avenue, has sold his stock and fixtures to Jordan Joseph. Detroit—A. L. Matthews and David Berson will open a meat market at 10240 Grand river avenue on Satur- day. Detroit—Thomas H. Dregge has transferred his grocery stock at 3605 Maybury Grand avenue to Charles O’Neill. Detroit—Mrs. Sarah Tait is now the proprietress of the confectionery store at 1351 Beard avenue formerly owned by John Ali. Detroit—A. L. Matthews, who has two meat markets on Lawndale avenue, opened another at 2788 Salina avenue Sept. 13. Watervliet—O. W. Taylor has sold his restaurant and cigar stock to William Bradley, who will take pos- session Oct. 15. Jackson—Thieves entered the whole- sale grocery store of the Davis-Mason- England Co. and carried away con- siderable stock. Detroit—Max Miller has bought the stock and fixtures of the delicatessen store at 932 Westminister avenue from Sam Kadashow and wife. Detroit—The Crary Corporation, 3045 Northwestern avenue, auto prim- ers, has increased its capital stock from $10,000 to $20,000. Detroit—Simon J. Hirchfield is the new owner of the grocery stock at 4368 Grand River avenue, formerly owned by Joseph T. Marnon. Watervliet—Lyle Mott has sold his restaurant and cigar stand to H. G. Dill, recently of Chicago and removed to his former home in Coloma. Detroit—Louis Tonkin has bought out his partner, Morris Tonkin, and is now running the Hamilton fish mar- ket, 8419 Hamilton avenue, alone. Detroit—Bower & Merchant, drug- gists, have opened another store at 3401 Livernois avenue. Their main store is at 8020 Ferndale avenue. Detroit—G. P. Cory has opened a candy shop at 2431 Woodward avenue under the style Betty Cory Candies. Mr. Cory will specialize in chocolates. Adrian—Adrian Rug Crafters, Inc., has been incorporated with an author- ized capital stock of $2,100, all of which has been subscribed and $1,000 paid in in cash, : Detroit—An involuntary petition in bankruptcy has been filed against Ellis Namee, dry goods dealer at 4111 Fenkell avenue. Three creditors claim $1,075.72. Detroit—The Factory Outlet of Luggage, Inc., 1211 Griswold street, has discontinued business, moving the stock to the Detroit Trunk & Bag Co. store at 101 Bates street. Detroit—George E. Thierwechter thas taken over the interest of his brother, Donald, in the firm of Thier- wechter Brothers, wholesale fruit mer- chants, 1764 West Jefferson avenue. Greenville—Raymond and Kenneth Johnson, recently of Cheboygan have engaged in business under the style of the Kenray Studio, carrying complete lines of kodaks, photographic supplies, etc. Detroit—The A-1 Sandwich Shops, Inc., 609-11 Woodward avenue, has been incorporated. with an authorized capital stock of $12,000, $7.000 of which has been subscribed and paid in in cash. Detroit—An involuntary petition in bankruptcy has been filed against Myer B. Babbin, dry goods dealer at 680 Gratiot avenue. The claims total $581.92. He operated as the M. B. Babbin Co. Sturgis—William Newman, who has conducted a grocery store here for many years, has sold his stock and store fixtures to Albert Sadewasser, who will continue the business at the same location. Detroit—Mrs. Alma McEntee, who has been conducting the drug store at 1744 Michigan avenue since the death of her husband, J. E. McEntee, has sold the stock ito Harold Robinson and Mark Ness. Detroit— James A. Nichol has bought the confectionery stock of Harvey O. Wilson, 6955 Gratiot avenue. Wilson had conducted the store for some months, buying out Thomas E. Leach. Detroit—The Warren Variety Stores Incorporated, 3837 Warren avenue, West, has been incorporated with an authorized capital stock of $30,000, all of which has been subscribed and $8,000 paid in in cash. Lansing—Carl Hoien has purchased the fresh fruit and vegetable interests of the local business of Chatterton & Son and opened offices at 505 Capital 3ank building as a car lot distributor of fruits and vegetables. Saginaw—The D. A. Bentley Co., produce dealer, has filed a notice of dissolution. It has been agreed by the majority of the stockholders to liqui- date by selling all of the tangible as- sets and distributing the return. Flint—The New York Jewelry & Music Co., 2711 St. John street, has been incorporated with an authorized capital stock of $5,000 of which amount $3,600 has been subscribed and paid in, $1,600 in cash and $2,000 in prop- erty. Detroit—The Motor City House & Window Cleaning Co., 2016 Cass avenue, has been incorporated with an authorized capital stock of $5,000, $2,- 100 of which has been subscribed and paid in, $1,000 in cash and $1,100 in property. Battle Creek—The City National 3ank is preparing plans for a modern bank building which it will erect at the corner of Washington and Main streets. The structure will be two stories high and will occupy most of the site, 100 by 80 feet. Bay City—Fred C. Kuhow, pioneer meat dealer, died at his home, Sept. 22, following an illness of several years. Mr. Kuhow retired from ac- tive business in 1921, having conducted a meat market at the same location for 33 consecutive years. Detroit—The Oriental Coffee Co., 1052 Beaubien street, has merged its business into a stock company under the same style, with an authorized capital stock of $1,000, all of which has been subscribed and paid in, $500 in cash and $500 in property. Muskegon—The Muskegon Crude Drug Co., 590 Catherine street, has been incorporated with an authorized capital stock of $10,000 preferred and 40,000 shares at $1 per share, $5,120 of which has been subscribed, $15 paid in in cash and $1,010 in property. Detroit—The D. X. L. Radio Cor- poration, 5769 Stanton street, has been incorporated to sell at wholesale and retail, radio parts, supplies, electrical parts and equipment, with an author- ized capital stock of $12,000, common and $8,000 preferred, $3,000 of which has been subscribed and paid in in cash. Tecumseh—Arlie Goheen, proprietor of the cider and sorghum mill here, will commence erection in the near future of a meat packing house on the Northern outskirts of the village. He has purchased twelve acres of land surrounding the proposed packing house. Detroit—The Economical Drug Co., Ceneral Motors building, has merged its busine:s into a stock company under the same style, with an author- ized capital stock of $100,000 common and 1,000 shares at $1 per share, all of which has been subscribed, $5,- 825.01 paid in in cash and $95,174.99 in property. Holland—The Western Michigan Packing Co., a new concern which has taken over the Holland Aniline Co.’s ivterest in Holland, is constructing a refrigerator plant of 125 cars capacity. The company proposes to rent space, as well as to purchase commodities September 24, 1924 for resale. The new company is cap- italized at $200,000. East Lansing—The Hunt Food Shop, 133 East Grand River avenue, confectionery, tobacco, cigars, restau- rant, has merged its business into a stock company under the same style with an authorized capital stock of $25,000, of which amount $18,000 has been subscribed, $3,040.80 paid in in cash and $14,959.20 in property. Manufacturing Matters. Detroit—The Miller Candy Co., manufacturer of confectionery, 5026 McDougall avenue, has filed dissolu- tion papers. Lawton—J. S. Stearns, of Luding- ton, has purchased at auction the plant of the Roller Bearing Co. and will continue the business as soon as the corporation can be reorganized. Detroit—The Detroit Motor Valve Co., 1344 Maple street, has changed its name to the James Motor Valve Co. and increased its capital stock from $60,000 to $150,000. Detroit—The Federal Bearing & Bushing Corporation, 11031 Shoe- maker avenue, has changed its name to the J-R-H Co. and decreased its capital stock from $350,000 to $1,200. Detroit—Fisher-Denning Inc., 2539 Woodward avenue, has been incorpor- ated to manufacture and deal in tools, jigs, dies, etc., with an authorized cap- ital stock of $15,000, $10,000 of which has been subscribed and paid in in cash. Grand Ledge—The Stago Co., Inc., has been incorporated to manufacture and sell priming devices, auto acces- sories, etc., with an authorized cap- ital stock of $12,000, all of which has been subscribed and paid in in prop- erty. Kalamazoo—The Abestoloid Prod- ucts Co., 402 East Kalamazoo street, has been incorporated with an au- thorized capital stock of $40,000, $20,- 000 of which has been subscribed and paid in, $10,000 in cash and $10,000 in property. South Lyon—The Forged Seamless Tube Co. has been incorporated with an authorized capital stock of $37,500 common, $75,000 preferred and 1,875 shares at $1 per share, of which amount $33,500 and 1,875 shares has been subscribed, $25,275 paid in in cash and $1,875 in property. Saginaw-—Schweinshaupt Bros., 924 North Niagara street, manufacturer and dealer in concrete tanks, tile, pipes, fuel, builders’ supplies, etc., has merged its business into a stock com- pany under the same style, with an authorized capital stock of $15,000, all of which ‘has been subscribed and paid in in cash. Detroit—The General Distributing Co., manufacturer of trunks and dealer in auto specialties, accessories, etc., has merged its business into a stock company under the same style, 3-131 General Motors building, with an au- thorized capital stock of $60,000, of which amount $30,000 has been sub- scribed, $12,500 paid in in cash and $2,500 in property. ——~+--___ The hardest debt to pay back, the one least often repaid, is that for money borrowed without the knowl- edge of the lender. September 24, 1924 Eszential Features of the Grocery Staples. Sugar—Local jobbers hold granu- lated at 8c. Tea—The market is nominally ac- tive, and retail dealers are said to be replenishing their stocks which have become somewhat depleted as a result of a good Summer distribution. China teas are firmly held and are several cents higher than they were a month ago. The Congou teas of China growth are particularly in demand and are advancing. Ping Sueys are in active request and offerings of this style are not at all free. In fact, all China teas are being withdrawn from the wholesale market until the end of strife in that country opens shipping ports and permits the growers to mar- ket their teas from the interior. Coffee—There has been a feeling in certain trade quarters that the end of Brazil's moratorium would find the coffee market easier with Brazilian shippers disposed to make price con- cessions in order to be ready to meet their commercial obligations. Such has not been the case. Shippers in Brazil have continued to advance prices and nothing has happened to change the apparently strong position in the primary market. Under these conditions futures showed sharp ad- vances to-day on short covering by the local trade, while the selling was mostly profit-taking. Canned Fruits—Low grade Cali- fornia peaches are scarce and of late there is a stronger market in No. 2%s of the better grades.: Dealers are picking up a few hundred cases where they can be found, as larger quantities are hardly available. With every pros- pect of short deliveries of water and pie fruit, such lines are now wanted where formerly they were ignored. Pears are even firmer than peaches. Pineapple is firming up and there is now a demand for prompt delivery of contract stocks which a short time ago were more or less forgotten. Con- sumption is cutting down local offer- ings. Canned Vegetables—The tomato and corn markets are typical of general conditions. There are few offerings from the canner and where available are above the level of prices accepted by jobbers. There may be a change in tomatoes with a few weeks of warm weather, but canners say that only a slight change in the situation can oc- car as the pack is short. Maine has had favorable weather so far as qual- ity is concerned in her corn pack, but short deliveries are feared. The Mid- cle West has been hit harder than other sections, although the South is late and not up to expectations. Just now tomatoes and corn look like mighty good property if they have been bought right. Peas were not as prominent as other vegetables last week, but are uniformly firm, particu- larly in the better grades and in strict- ly standard packs. Near grades are plentiful, but when offered are held for stiff prices. Canned Fish—Salmon is the item among fish, which corresponds to to- matoes and corn in the vegetable clas- sification and to California peaches among fruits. Reds are held at $275, coast, by some factors, against an ini- MICHIGAN TRADESMAN tial opening of $2.25, while pinks are priced at $1.35 where they could at one time be had at $1.25. A large number of dealers have not bought what they need for later use. While Alaska lines have improved chinooks also look better, making the whole salmon outlook brighter for the seller, Main sardines have been without im- provement; in fact, the market has been at a_ standstill, although Cali- fornia large counts are firmer and scarcer than ever. There is a better call for white meat tuna, which is harder to find at the source and other fish items are not spectacular. Dried Fruits—Local distributors are not paying much attention to the gen- eral line of dried fruits. They regard the market as a little soft and not fav- orable for extensive operations when packers have such contrary opinions of future conditions. To interest the Coast a buyer must accept the seller’s ideas of values, and this he is not apt to do. For so late in the season there are surprisingly few offerings from the source. Prunes are more or less off of the market; there are no peaches or apricots being quoted; new pack raisins are available from independents but not from the association and as the latter has given no indication as to its possible opening the new pack raisin market has not been established. The coming prune crop has by no means been sold. California and Northwestern packers have accepted contracts calling for early deliveries but they were careful in accepting ‘business as to assortments and have held back on the larger sizes which will be short this season. There will be prunes for sale later on but at ad- vances, packers insist. Just now there are not enough offerings to make an established market, although quota- tions are more or less alike and are held firm. Peaches and apricots are doubtful items as to subsequent sales. There has been talk that the Peach Association will deliver 75 per cent. on its contracts and that other pack- ers are also short. It is generally ac- cepted that the apricot crop was even shorter than that of peaches. Packers sit tight, make no offerings and give out no postings, which keeps the trade guessing as to what will happen. Mean- while, old crop raisins are moving all of the time. The business is concen- trated in the hands of the association which is the only holder of carryover. Independents are not sure as to new crop prices and are conservative about quoting. They would like to have Sun-Maid name its 1924 opening so that they would be able to give at- tention to new packs. Currants are somewhat easier abroad and there is conservative buying at the source and on the spot. Cheese—The market is steady to firm. High prices in Wisconsin and favorable reports from Eastern cen- ters encouraged local tholders to re- duce their holdings slowly. Unchang- ed to firmer trading levels resulted from a fairly active business. —___o- Caro—W. O. Dibble, proprietor of the Dibble 5 and 10 cent store here, is opening a similar store at Big Rap- ids. Clarence Mitchell will be man- ager. Review. of the Produce Market. Apples—Duchess and Wealthy com- mand $1.25; Wolf River, $1.75. Bananas—6%@/7c per Ib. Beets—New, $1.25@1.50 per bu. Butter—An unsettled tone pervades the spot market and the feeling is rather weak with prices seeking new low levels. Receivers offered further concessions, but buyers operated cau- tiously until the lower prices officially established. Local jobbers hold fresh creamery at 38c and June packed at 35%c; prints 39c. They pay 22c for packing stock. Cabbage—60c per bu. California Fruits—Bartlett pears, $5 (@5.50 per box for either 135 or 150; Tokay grapes, $2.25 per crate; Giant plums, $2.75 for 4 basket crate; Honey Dew melons, $2.75 per crate of e:ther 6 or 8. Cauliflower—$1.75 per doz. heads. Celery — Commands 40@50c _ per bunch. Cucumbers—Garden grown com- mand $1.25 for fancy and $1 for choice. Eggs—Report of an irregular New York market have a slightly depress- ing effect on the majority of local handlers of fresh eggs and the market here, while fairly steady, is less active than of late. Still local quotations are very well maintained with some busi- ness transacted at premium prices. Due to the rather high country asking prices dealers are slow in liquidating unless above replacement costs. The statistical position of the market is considered highly satisfactory. Cold storage holdings show a moderate de- crease and reports from certain. points in the country indicated a let-up in collections. Although prices on futures are easier, the market on December refrigerators received moderate sup- port with some dealers inclined to go long at the current high levels. Local jobbers pay 40c for strictly fresh. They resell as follows: were Bresh candied _... 44c OG ee ee 35c ee 30¢ GChecke 27c Egg Plant—$2 per doz. Garlic—35c per string for Italian. Green Corn—25@30c per doz. Green Peas—$3 per bu. Green Onions—Home grown are now in market command 25c for Ever- greens and 40c for Silverskins. Honey—25c for comb; 25c_ for strained, Lettuce—In good demand on the following basis: California Iceberg, per crate __$8.00 Outdoor grown leaf, per bu. ~---$2.00 Lemons—Quotations are now as fol- lows: S00 ‘Sunleist) 02. 8 $7.00 300 Red Ball i) 2. 6.50 360 Red Balk 6.50 Onions—Spanish, $2.25 for 72s and $2.50 for 50s; Michigan, $2 per 100 lbs. Oranges—Fancy Sunkist Valencias are now on the following basis: 100 and 12600 $8.25 Te 7.75 Te 7.75 20 7.75 2) ee ee 7.00 De ea 6.00 Re 825 Red Ball, 50c lower. 5 Osage Melons—Michigan grown are sold on the following basis: Wei $2.50 PEt DE ee ee ae Parsley—50 per doz. bunches. from New York command $3.50 per bu. A few Hales are coming in from near by growers market on the Peaches—Elbertas and find a basis of $3.50 per bu. Pears—Bartlett command $2.25 per bu. Plums—Lombards are coming in freely and finding an outlet at 75c@$1 per bu. Potatoes — Growers rushed _ their early tubers into market so rapidly that the paying price has from $1 to 65c¢ per 100 Ibs. declined Poultry—Wilson & Company now pay as follows for live: Heavy fowls ....... 1... 4. 20¢ Broviers (.:..0.. 0 15@20¢c Disht fois l5e AMS 10c PrOehe 17c Radishes—20c per doz. bunches for hot house. Rhubarb—$1.50 per bu. for home grown. Spinach—$l1 per bu. for home grown. Sweet Potatoes—Virginia commands $7 per bbl. and $2.50 per hamper. Tomatoes—Home grown fetch $1.25 per % bu. for ripe and $1.25 per bu. for green. Veal—Local dealers pay as follows: Paney White Meated _..________. l6c CPO Oe ee l4c O70 fae Ile Poor 2... O8c Whortleberries—$4 per crate. oo Buy Flour on Market Breaks. Written for the Tradesman. A lively demand from abroad for our wheat, coupled with heavier buy- ing on the trade, wheat to advance somewhat; in fact, it has advanced ap- proximately 10c per bushel during the past ten or twelve days. part of domestic flour has caused An advance in wheat at this time is much more liable to be maintained than prior to the receipt of new wheat. the North American crop is all harvested now; the heavy move- wheat ment is in full swing, the actual out- turn is more of a known quantity, so price advances are on a more substan- tial ‘basis and may be depended upon to be well maintained, particularly if the volume of foreign business is con- tinued, and there is every prospect that exporters will continue to pur- chase good sized quantities of Amer- ican) wheat. We are inclined to feel friendly to present prices. Of course, there will be some ups and downs in the market, but it appears that any flour bought on breaks will prove to be a profitable purchase. Lloyd E. Sm th. ———_2..—____ If there is a-sacrifice of the rights and comforts of others in it, if there is a stain of dishonor on your stocks and bonds, do not boast of your success, for you ‘have failed. Making money by dirty work is bad business, gild it how we will. now UBIQUITOUS BELL RINGERS. Ways By Which They Can Be Curtailed. Merchants in many sections con- tinue to be irritated over the competi- tion of house to house canvassers. It is natural. It is human. Also it is futile if you just take it out in a spirit of irritation. There are two important questions connected with the contemplation of this problem. They are: First. What can you do about it? Second. What are you going to do about it? What can you do about it? Of course, your first thought is a law or an ordinance to protect the retail merchant from such onslaughts of competition. Very good. If you haven’t a good itinerant vendors’ ordinance, get busy and do what you can to get one. Every community should regulate the practice of peddling within its limits. Your ordinance should be just as strict as it can be made and still be upheld by the courts, but don’t place too much reliance in legislation! You can’t expect to be hedged round by legislation to prevent com- petition and to make life soft and easy for you. The only effectual pro- tection against this sort of competi- tion that the retailer can have is the knowledge (not guesswork) that the is hard and fit and efficient and ready - to meet and beat any sort of com- petition. Let’s examine the facts a bit. The retailer holds no exclusive franchise to serve the public. True he has made his investment in his town. He pays wages to his fellow towns- people. He keeps large assortments of merchandise ready to their call. He pays taxes. A dollar spent with a lo- cal merchant means a dollar that will go from man to man benefiting many there. All things considered, the con- sumer who buys from the peddler and the “here to-day and gone to- morrow” chap is foolish. But that is the consumer’s privilege if she cares to exercise it, and if any- one can bring in a system of distribu- tion that’s more pleasing to the public than that which our stores represent, we must stand the gaff. We must change our system or take up the new system if it’s better than the one we have. All things to-day are in a state of flux. There is much dissatisfaction over things which formerly gave satis- faction. Some of the old things are just as good to-day, but the public is seeing them with a “jaundiced eye.” That will pass. In the meantime it is good for us to experiment and the established re- tail merchant can get a lot of good out of this period of experimentation if he studies it with an unprejudiced eye and learns from the attempts of competitors where his own system is weak and needs improvement. What makes for the success of the house to house canvasser? Is it lower overhead? I doubt it. When the facts are known it seems safe to predict the overhead of any large concern, which markets its prod- uct by house to house canvassing and must rely upon the Tom, Dick and MICHIGAN Harry type of agents who are avail- able for this sort of thing, will be found to be as large, if not larger, than the overhead of the average re- tail store. Starting with from 20 to 25 per cent. commission for the canvasser, and running through an inevitable system of district management, advertising, office expenses and what not, it seems safe to conclude that a business of this type must have an overhead of from 28 to 30 per cent. The thing which makes for the success of the canvasser is persistency and the fact that he is in that business every day. On the other hand ,a good many department stores without realizing it are in, let us say for example, the hosiery business only now and then— when they advertise or have window displays or in other ways make a direct drive for business in the hosiery department. Oh, of course, they can’t advertise every day the same line and they do keep the merchandise and the sales- people ready to take business other days, but they are not putting into the hosiery business the persistent in- telligent effort which the house to house canvassing competitors are do- ing. f For example, how many stores can show hosiery and shoe departments that know of each other’s existence? Perhaps you do have some hosiery displayed in your shoe department, but listen to this criticism of department stores gathered personally by the writ- er in discussing the hosiery problem with a number of women. It explains why the hosiery departments are los- ing a lot of business. One girl sum- med it up this way: I am buying my hosiery in shoe stores now because when I go to a good shoe store I can get hosiery of exactly the same shade as the shoes I buy. A few days ago I went to a department store and bought a pair of shoes. Then I had to go to the hosiery department in another part of the store to try to match the shoes. When I got there they had just one pair of hose in that shade and that was not my size. I would willingly have paid half a dollar more, if it had been necessary, to have the satisfac- tion of matching those shoes right there in the store, but as it was I had to chase all around town to get what I wanted. Compare that with the house to house canvasser who brings a large assortment of shades and says to the woman of the house, “If you will bring out your shoes, I’ll match up the stockings with them.” Another thing, if the peddler can sell a woman four pairs of hose at one time, why can’t your salespeople? Have your hosiery department shop- ped and see how many times your people are content to let a customer buy one pair and depart without even a suggestion that two or three pair may come in handy. To-day the fashions throw hose into prominence and the average woman therefore needs more hosiery and bet- ter, but the average salesperson is afraid to try to sell more than the pair the customer asks for. If house to house canvassing of hosiery is bothering you, it’s because your own methods have left the can- vasser the chance. Don’t make the TRADESMAN mistake of sending out canvassers to sell your customers in their homes. That’s merely playing the game of your competitor. You have a store— an expensive investment—to which you want the women to come. You want to discourage the idea of selling in the home. Don’t put a premium upon it by adopting it yourself. Get into your hosiery department and check up on yourself. Start with the merchandise. Com- pare what you have to offer with what the canvasser offers. Comparé values. Compare style. Compare colors. Com- pare service. Compare your selling effort. Make up your mind to put on a hosiery drive often enough to fill the hosiery demand in your town. And don’t be afraid to sell them more than one pair. Get up a box sale. Pick out a good competitive offering and put four or five pair in a box and encourage wom- en to buy them by the box. You may be sure that when a wom- an has four or five new pair of stock- ings in the house she won’t be easy picking for the peddler. And don’t forget this: Women will like this house-to-house business while there’s some novelty in it, but it will kill itself. The success of one con- cern will attract many others. Soon the doorbell will be ringinig every ten minutes to call the housewife away from what she is doing and she will no longer present a smiling face to your house to house competitor. Meanwhile, if you’re glooming about this sort of thing, it’s a sure sign that you're not on the job. Maybe you won’t agree with me? All right. Tell me your point of view. I’ve got a lot more to say that I’d be glad to write to you. Lewis Hahn. —_2++___ What the Proposed Income Tax Would Do. It would result in taxing about 33,- 000 out of 4,000,000 people of the State. Tt is not a substitute for other forms of taxation, but simply another tax, leaving the old as before. Income taxes in other states range from a minimum of one mill in Arkan- sas to 1% per cent. in Missouri, and a maximum of one mill in Arkansas to 6 per cent. in Wisconsin. There is no other state law in which details, such as a schedule of rates and amounts, are included in the constitu- tion. The State’s fiscal needs vary, and changes in the rates should be left to the Legislature. Wisconsin is the most radical state in the Union in its income tax laws, but its constitution does not contain details, but merely says: “Taxes may also be imposed upon incomes, privi- leges and occupations, which taxes may be graduated and progressive, and reasonable exemption may be provid- ed.” Corporations, under existing laws, Pay a corporation tax to the state as well as local general property tax. If this covers corporations, it will double, if not triple, corporation taxes, affect- ing corporations or ‘their stockholders. How can it avoid bringing on financial troubles? September 24, 1924 There is no constitutional provision exempting charitable or religious cor- porations, and if this applies to any corporation it applies to them all, without reference to their character, and the legislature would have no power to make it any less comprehen- sive than its very words require. State taxes are least burdensome of all taxes, usually. The local taxes are the high ones. This amendment might easily produce more than the state needs, while not operating at all as a check on state expenditures. Wisconsin starts its tax at $800 net income. It is proposed that Michigan start its tax at $4,000 net income. It would leave few people with any in- fluence on state expenditures. The result might be great extravagance. The advocates of the measure in- ‘nocently say this is a personal tax which cannot be passed on. Who de- termines whether a tax shall be passed on? If the manufacturer is taxed more, what is to hinder him charging more for his product? The same of the farmer. Whatever the innocent advocates of this measure say, it will be the easiest thing in the world to pass the tax on. If churches and charitable organ- izations are both taxed on their in- come, and if contributions to them are not allowed as deductions in the re- turns of individuals, they will certain- ly suffer. Under tthe wording of this amendment, who shall say that char- itable organizations and churches have no income? What is income? ‘The legislature has no power to interpret the words used. It will be the hardest thing in the world for the Legislature to pass an act which will stand the test of con- stitutionality under this amendment. It cannot interpret the words of the amendment. It must take chances on that; yet its faulty interpretation, as finally de- termined in court, will make the legis- lation void. It would drive capital out of the State. This idea can be enlarged upon confidently. Here is something worth consider- ing: The amendment reads, ‘All moneys paid to a Board of State Tax Commissioners,” etc. I am not aware that any moneys are paid to a Board of State Tax Commissioners. What does this mean? What is the effect of this provision? Florida is taking a very different course. She is about to pass a con- stitutional amendment forbidding in- heritance taxes and income taxes, and creating a positive exemption of $500 on all household goods and personal property. It is a bid to have people become residents of Florida, and they will get a lot of them from Michigan if this amendment passes. The fol- lowing is a copy of the Florida con- stitutional amendment which it is con- fidently expected will be passed in November: _ No tax upon inheritance or upon the income of residents of this State shall be levied by the State of Florida, or under its authority, and there shall be exempt from taxation to the head of a family residing in this State house- hold goods and personal effects to the value of Five Hundred ($500) dollars. How very different from Michigan’s “; “j September 24, 1924 policy which will drive citizens and industries out of the State. In the President’s speech to the la- bor delegates on Labor Day he said: No matter what any one may say about making the rich and the cor- porations pay the taxes, in the end they come out of the people who toil. It is your fellow-workers who are or- dered to work for the Government every time an appropriation bill is ‘passed. Frank Stowell. —__—_e-.-+___— Conditions For Peace Not the Most Favorable. Grandville, Sept. 23—Conditions may differ somewhat in this country and in Europe, but, on the whole, there is a human sameness which cannot be escaped. Human nature seems to be very much the same in all countries. Politicians who have promised the farmer everything in the way of im- provement in his condition are some- what backward just at present with regard to making their promises good. Legislation in favor of blocks is un- just, dishonorable and of the very worst type of demagoggy. Supply and demand makes or breaks men in every line of business, from the farm- er to the merchant and mechanic. Two jobs for one man makes for high wages and better conditions all around. With everybody at work at good wages there can be no slack times in America. Good wages and lots of work give circulation to money, with which all purchases are made and naturally redounds to the benefit of all. As regards Europe, Cardinal Mer- cier, of Belgium, says that at this hour the world is a great invalid and that all eyes are turned to the physicians, all lips asking anxiously, “Is there hope of recovery? Have you a rem- edy?” and the Cardinal adds, “The physicians have no concrete answer or, rather, they give divers answers all at once. The more consultations and remedies multiply the more we realize that we are at a standstill.” And there you are No relief in sight, nor is there likely to be in this generation of faulty humanity. The league of nations has no cure, although it promised much. The Dawes plan has come the near- est to settling things in a sensible manner, and yet this is undoubtedly in for a number of setbacks. With brutal Germany mad as a hatter over her late humiliation at the hands of France, there can be but one outcome in the final analysis, and that is a re- newal of the war of hate which has been of such disastrous results during the decades of the past. Each nation must work out its own destiny with- out the aid of any other nationality on earth. The European problems are of a rather more serious nature than our own, and yet the same treatment must be applied to both. Our best wishes go with them over there, but inter- ference on our part in the interest of one nation against the other could only result in disaster, hence it is quite the proper thing for America ‘to keep hands off. And when we come back to our own land and find men advocating this form of treatment and that for the ills of public life, we surely find that the Government cannot justly lay hands on any part of the great indus- trial whole and say, this will I aid with legislation as against all the others. It cannot be done in justice, and if attempted will lead to no end of com- plications which will make matters far worse than before. In foreign lands the quiet of peace has never fully settled since the kaiser’s war. Germany is as meek as a sucking babe just now, parading her dummy wooden soldiers and toy guns for the sake of amusing the allies, thus assuring them of her most peaceful intentions. MICHIGAN TRADESMAN Then we have Italy licking its chops while casting a covetous eye toward Egypt. The Italians never hesitate when there is a chance for a little land-grabbing, and now that England has withdrawn her protection from Egypt, that land offers a tempting prize for greedy Italian statesmen to consider. So long as this land hungry feeling controls the nations of old Europe we may expect to see trouble more or less serious in that land. Luckily the American republic did not enter into that league which prom- ised so much and has performed so little. Promises and performance do not always make a union. It is easy to promise, sometimes hard to fulfill. The farm-laborites have found this true in our own land, and those brainy congressmen who have held out flat- tering inducements to farmers are finding the sledding pretty rough just at the present time. Change in crop prospects—in fact, the supply and demand for agricultur- al products—has worked to boost the price in many lines, so that the down- and-out husbandman is no longer look- ing to a National intercession in his behalf to save him from the almshouse. In every line of business the pros- pect is fairly good. Whether this af- fects the political chances of any party or any clique does not matter. Those favorably effected are happy anyhow, while the politician chews the rag of angry despair. Peace and comfortable times seem assured for America, while Europeans squirm and fret over peace terms. There are those who declare that the worst is over; that the Dawes plan has regulated and readjusted condi- tions so happily as to make every- body smile and sit back content with the one time war outlook in Europe. Nevertheless there is a disturbing factor, both in Germany and in Italy. Egypt is Italy’s point of attack, hav- ing nothing to fear from England, which some time ago withdrew her protectorate and the same as admitted that hereafter the Egyptians must paddle their own canoe. There are certain lands in the Gulf of Solum on which Italy has cast its covetous eyes, and already has that nation begun the massing of troops for the evident purpose of seizing said lands and making them a part of the Italian kingdom. Whether the Italians succeed in their project depends entirely on Great Britain. Will that nation, once such a factor in the government of Egypt, sit idly by and see the African _prin- cipality robbed of territory to make an Italian holiday? Old Timer. — 72> Worry. Written for the Tradesman. Did you ever think how worry Which gets a hold of men Just keeps them in a hurry To hurry on again; Fretting ever as they hustle To get their job all done Then worry as they rustle About another one. You'll find a man can never I care not who is he Lift more with any lever Than its capacity; So worries only fetter One who should keep his nerve He lifts his load far better Who does his strength conserve. All worry is a bearer Of trouble to your track And never was a sharer Of the burden on your back; So leave it far behind you To care for all its care With nothing to remind you That worry worries there. Sharles A. Heath. ————» --___ Never Alone. God is always, always with me, Though I seem to stand alone; He is ever in the shadow Keeping watch above His own. Keeping watch, though others fail me, Watching through the nights and days, Till my heart rests in His keeping, And my life is filled with praise. Elizabeth J. Woods. HERE’S QUICK TURNOVER Our retail distributors want “a quick turnover”. The quicker the turnover the larger the volume of profit. That’s the reason they like to handle SHREDDED WHEAT We try to move it off your shelves quickly through extensive advertising—but we must have your co- operation. Don’t hide Shredded Wheat. Keep it before your customers. Use plenty of reminder advertising in your windows. With your co-oper- ation we can make 1924 a record-breaker for Shredded Wheat. Handle Shredded Wheat carefully and keep it ina dry clean place. This makes satisfied customers. The Shredded Wheat Company Niagara Falls, N. Y. | Tasty, wholesome Zion Fig Bars are easily dis- tinguished from the ordinary bars, because of their wonderful eating qualities. Samples promptly sent upon request. Ask your wholesale grocer today to show you the Zion Line of cooky specials. Zion Institutions & Industries ZION, ILLINOIS 8 SEASONAL BUYING BETTER. There does not appear to be lack, at present, of statements as to the existing busines; situation or as to immediate well as sejlers are not chary in ex- pressing their views. Bankers are do- ing the same, and credit men chime in from time to time to help the pub- lic in forming its opinion. To these groups may be added certain profes- sional statisticians, obsessed by visions of “cycles” and much given to graphs and indexes. But all of these are familiar to the community. They are naturally better at analyzing what has occurred than in forecasting what may be. This being a Presidential year, the exponents and_ prophets creased in number by political and of- ficial personages who, for their own advantage, sedulously try to create the impression that prosperity, high prices and similar things are dependent on some one or another person being chosen to office. Those in receipt of official salaries are optimistic in their exoressions of things as they are, while those outside the circle assume, naturally, the opposite tone. Business men do not take such utterances seri- ously and particularly not in times like these, when certain industries are thriving well while others are not. It is so with wages and employment just as it is with the products of fields, farms and factories. One outstanding fact is that a readjustment is in prog- ress and tnat there will be more or less instability until the process is completed. Another is that, while busi- ness conditions are not what they might be, the general tendency is to- ward improvement. It is seasonal purchasing which is giving a better tone to all the mar- kets. amount of always is in progress at this time of year. Just now its increasing volume is evidence of the willingness to buy as well as the buying capacity on the part of the general public. There con- tinues to be complaint of the purchas- ing methods in vogue. The retailer is waiting for his customers to buy goods before he himself will put in his orders with the wholesaler. In turn, the lat- ter is reluctant to buy anything before the retailer shows a disposition to take it off his hands. The producer, rather tired of this dilatory way of proceed- ing, has been trying to protect him- self by restricting his output. Any very marked demand is followed by rather hurried, and often ineffectual, attempts to secure needed goods. A little more confidence is apparently what is hoped for by all parties, as being appropriate to present condi- Retail trade is reported as quite good from most sections of the country. Not so much complaint is heard of prices as was the case a year or so ago, which is evidence either that they are moderate or else that customers are given to haggle when goods please them. any prospects. 3uyers as are in- A certain business tions. less COMMERCIAL FRAUDS. Honest business has much to gain from the concerted efforts now in progress against commercial frauds. Sporadic movements were made in different lines of trade from time to time to cope with the evils resulting from the abuse of credit. These met MICHIGAN TRADESMAN with a measure of success when the will to prosecute was strong enough on the part of creditors. Now a more general movement is on foot, which is taken part in by representatives of different trades, the purpose of which i; to pursue and punish fraudulent bankrupts. This class of malefactors thas become rather more numerous in the last two or three years because of the willingness of only too many cred:'tors to compromise with them. Credit men in different lines have now come to recognize that what concerns those in one trade also affects those in all others, and so they have joined forces to make examples of those who try to swindle in any field. If it is once thoroughly understood that there will be relentless prosecution and no immunity for any of the cheats, the practice will cease to be popular. The courts appear to be willing to do their share, as was evidenced during the past week in the imposition of jail sentences on some bankrupts who had been convicted of concealing assets. Swindling of the kind is not only an imposition on creditors, to whose cost of doing business it adds, but it makes also for unfair competition with the tradesmen who pay their bills and who can be undersold by those who do not or by those who dispose of bankrupt stocks at prices much less t'an their original cost. THE MAIN FACTOR. Among its other activities the Bu- reau of Foreign and Domestic Com- merce is issuing a series of bulletins on the general subject of ‘Problems in Retailing.” The first of these, just published, concerns budgetary control in retail store management. This is defined as “a plan for the future based upon past experience and the present economic situation, together with an- ticipated changes.” This is virtually the way in which all well-managed stores have been conducted from time immemorial, and an exposition of it would seem to be mainly valuable to those without business experience. In explanation it is stated that a mere glance at the number of business fail- ures convinces one “that something is wrong with the operating policies of many business enterprises.” The con- clusion is drawn that “poor manage- ment in some form appears to be the root of many such failures.’ This is so obvious that, when it is put for- ward as the result of a profound en- quiry, it is apt to excite a little derision a; has already been the case. But lack of it is something of more consequence. It is taken for granted that a man in some particular line of business has a fitness for it and that, when he fails, his methods are at fault. In only too many instances it is the lack of aptitude or want of interest that is to blame, and the adage of the “round peg in the square hole or the square peg in the round hole” applies. It is the human factor and not the mech- anism that ought to be taken into ac- count more than it usually is. THE WOOL MARKET. Cabled reports of the auction sales of colonial wools in London during the past week were all to the effect that demand was keen and that there was an advance in prices over those of the Cross-bred wools previous sales. were in especial request and values on them were better upheld than on other kinds. Information was lacking as to the amount of with- drawals at the sales, if any, or if upset prices were fixed, although the latter is likely because the stocks are strong- ly held. There is nothing more posi- tive than that wool prices will be kept at a high notch if holders everywhere ‘have any say in the matter. The in- disposition of people here to submit to higher cost of clothing has had much to do with curtailing the opera- tion of mills. Thus far the sales of men’s wear fabrics for Spring have been rather halting. A number of . showings of foreign woolens for the same reaton ‘have been had with more or less success in novelty lines. CANNED FOODS CONDITION. Sometimes when a person makes a mistake and realzes it he can correct the error and go along rejoicing, but it is not so wth the canned food dis- tributor, who went on the theory of a large pack of all items and_ lower prices. Consignments of the past have met him in competition, future buying had more or less been discon- tinued and heretofore, in the past ten years at any rate, there have been no famines in the general line of tinned merchandise. There appeared to be no reason for expecting a change in the situation in 1924 packs; the prec- edent of recent years seemed to war- rant going short and of covering later on when the packs were in the can and when the canner was an anxious seller. The condition of the entire canned food line at the mcment makes it appear that the buyer who did not’ ‘ake stocks on contract h-s misjudged the market. Realizing this error of judgment it would appear an easy matter to jump in and cover, but the trouble is that a shortage exists. Firm bids do the packer is unable to accept them; a canner who is forced to make short deliveries mavifestly cannot have a surplus to hand to the buyer who turned down futures when he had the opportunity to buy them. The alter- natives are to look for resales or to hold off, expecting that something may happen to change the situation. When there are fears of short deliveries, re- sale offerings are not numerous. Buyers naturally discount the talk of acute shortages later on during the height of the consuming period and insist that the market just now is more or less speculative and needlessly excited. Nevertheless they are buying and the best evidence of the strength of the market is in the increasing demand for nearly all items. When large blocks cannot be had a few hundred cases here and there are picked up. Whatever his vocation or station in life, the thing which each should strive for most earnestly is the unqualified approval of his own soul. This will outweigh all honors, all riches, all fame, and will give him that power and courage which will enable him to outride in safety all the storms which may assail him on life’s voyage. The upward turn in prices may con- tinue. . not lead to confirmations if September 24, 1924 PREPARING FOR THE THRONE. The Prince of Wales is thaving a holiday and a good time and, like the remainder of mankind, while he is do- ing so he does the things he likes best for recreations, plays polo, dances with the nicest girl who in spite of her rank or no rank attracts his attention, goes boating and visits herds of Guernsey cattle. The Prince thas a ranch near Calgary on which he raises the best breeds of cattle, horses and sheep. And it was to visit this ranch that he crossed the ocean on the pres- ent occasion and on previous ones. Like his grandfather, father and mother and King Edward VII, he has visited all parts of the empire most thoroughly and has come in touch with the peoples of all the wide- flung nations that compose the empire. Canada, Australia, New Zealand, In- dia, South Africa, West Indies and Newfoundland. Few Canadians know the various parts of their country as the Prince of Wales does, and the came can be said of all the rest of the empire and while none of the citizens of these dominions need the Prince to come and see them to stimulate their loyalty and devotion to their empire, it certainly has a great effect in that direction. The heir to the throne knows all tre capitals in Europe and the public men in these capitals and can bring all this first-hand information to bear when his country needs the benefit of it, as King Edward, who was called the Peace-maker, did when he arrang- ed the Entente with France and made an ally of her and also surrounded Germany with a ring of nations who were more or less allied defensively against her. There are probably few languages in Europe which the Prince is not well acquainted with and able to speak fluently, and learning these was part of the preparation for his future duties and a very valuable preparation. What does he do when the does things? Well, he qualified as an of- ficer in the navy and army and served in France during the war, part of the time with the Canadian Army and it was real service and he did a lot to stimulate those who came in contact with him by visiting hospitals under fire, clearing stations, etc. Tihen after the war he has been exceedingly busy, not only with the round-the-empire and world trips but in a multitude of public duties, such as our Presidents are so often called on to perform and which are a great physical strain as well as consuming a great deal of time. EEE There will not, it appears, be any further fighting over the death war- rant of “Pittsburgh plus” signed re- cently by the Federal Trade Commis- sion. The United States Steel Cor- poration and other interests in steel have decided to accept the Trade Commission’s ruling banning that long-time trade practice. Prices on. steels will now be quoted freight on board at the plant, wherever that plant may be located, instead of following a Practice whereby steel fabricated at Gary, South Chicago, Duluth or Pueblo always paid a freight charge as of Pittsburgh to its final destination, September 24, 1924 MICHIGAN TRADESMAN UNAUTHORIZED SHIPMENTS. Decline To Accept Goods Shipped Without Order. Infinite trouble is caused between retailers, manufacturers and whole- salers by the widespread practice of shipping goods to stores without an order. This stunt, which is in high favor among certain manufacturers and jobbers as a means of increasing sales, constitutes a serious menace to decent relations between the trades. Every retailer is familiar with the practice through bitter experience. The number of cases is increasing steadily from season to season. Enough merchants are willing to ac- cept such shipments for one reason or another to make it worth while to the chance-taking shipper. The very large majority of retailers, however, opposes the system. It up- sets calculations, loads stocks and creates fodder for the markdown pencil. Worst of all, once such a ship- ment is taken in, the manufacturer feels himself licensed to continue in his self-appointed capacity as buyer and merchandiser for the store which encourages him. There is only one way to put an end to the shipment of goods without order. That is for all retailers to take a definite stand of refusal to coun- tenance it. This stand must be main- tained no matter how attractive the merchandise may appear when it is opened, no matter if it is something that is needed for stock at the moment. Winking at the practice under such conditions invites another unordered shipment when the manufacturer feels inclined to dispose of his ‘goods by some means other than legitimate salesmanship. The next unordered shipment, too often alas, has all the earmarks of a crate of slightly over- ripe lemons. How obnoxious this activity has be- come is evidenced convincingly by many letters received by the Trades- man. Some of the complaints are confined to the annoyance caused by the receipt and return of the unorder- ed goods. Others recite impositions of the most aggravating sort that have followed their efforts to ship the mer- chandise back. One irritating problem that arises out of these shipments is the expense the retailer is put to in paying express charges and for labor incurred in re- packing and reshipping them when it is found that they are not wanted. No practical plan for collecting these ex penses from the original shipper has been found. No matter what estimate of the cost of handling were arrived at by the retailer, the manufacturer would set up a howl and the burden of proof would be on the store. The greatest difficulty arises in hit- ting upon a method for putting an end to this practice. It is almost impos- sible to devise any system by which such shipments could be refused when presented by the express company. The drivers would not be permitted to stand around waiting until an order or invoice could be found for each package. Complaints of this nature which have come to the Tradesman recently have contained, in several instances, the names of the offending manufac- turers or jobbers. With this informa- tion in our possession, it has been possible to write a decisive letter call- ing upon the offender to cease this annoying practice. Our notice to the shipper has contained a request for a statement from him of his intentions in future. The results have been extremely good. The manufacturer has written back to us acknowledging our notice and promising that he will stop all such shipments to the particular re- tailer who has complained against him. Our experience so far suggests that one reason so much merchandise has been shipped in this manner is because no concerted effort has been made to stop it. When you receive unordered ship- ments in future, notify the Tradesman at once, giving full details as to the date, nature of the shipment, value, how sent, name of shipper, etc. We will then work on each individual case, either calling upon the manufacturer or writing him an emphatic statement of the objectionableness of his actions. If this action is taken consistently and forcefully, the manufacturers’ en- thusiastic experimentation in this kind of salesmanship will soon begin to lose its pristine vigor. It may not be possible to stop it entirely, but we are more than hopeful that with the co- operation of our readers it can be very materially lessened. Every reader of the Tradesman is urged to take advantage of our facilities to attack this problem at once. Don’t temporize. It has been said very truly that “the only way to stop is to stop.”” Make it your definite policy from now on to send back every bit of unordered merchandise that tries to slip through the back door of your establishment. ——_>+ Pacific Soon To Be Central Sea of Civilization. With a long way to go before it overhauls the North Atlantic, which remains the central sea of civilization, the ocean borne traffic of the Pacific ocean has made such strides in the last ten years that its eventual su- premacy is no longer a_ speculative dream. Commerce has been quickened on every shore of this huge sea, except the narrow strip of Asiatic coast subject to Russian blight. And even in that region future progress is inevitable. Russia, recreant to the white man’s destiny, seems destined to be supplant- ed by China. Since the building of the Chinese Eastern and the Man- churian rail lines it is said that some 12,000,000 hardy Chinese farmers have pushed North alonog those lines and established their culture. The Russian is in retreat. The Japanese as an im- migrant to lands which must be pion- eered has proved a failure. He will not go to Manchuria or Korea and hit the grit for all the protestations of over- crowding. Like some of the newer immigration to America he seems to prefer a ready made country. The Panama canal has been the greatest single factor in the expansion of Pacific commerce. According to figures compiled by San Francisco authorities in 1913 the entire intercoastal trade of the United States around Cape Horn was carried in forty-four ships and amounted to 144,000 tons. Ten years later it em- ployed a tonnage of 7,534,418. The in- tercostal traffic last year was 41.3 per cent. of the canal traffic and the other 58.7 per cent. consisted mostly of business that was not in being ten years ago. In the same ten years the seaborne trade of China increased 40 per cent. measured in physical quantity. Chinese foreign trade amounted to 48 cents per Chinaman in 1913 and to $1.48 in 1923. In the same _ period Japanese foreign trade increased from $6 to $19 per capita. Trade of India with the United States and Japan increased in ten years from $84,000,000 and $92,000,000 respectively to $350,000,000 with the United States and $200,000,000 with Japan. Hawaiian exports to the United States have increased in ten years from 623,547 to 721,500 tons. American-Australian trade in wool, hides, copra and gum increased in ten years from 29,500 to 57,600 tons. In the meantime Australia has become our best automobile buyer. In the same ten years the rubber trade between the United States and Malaysia has had most of its growth and now aggregate 290,000 tons. Near- ly all our tin comes by the Pacific and amounts to 65,000 tons. Cloves, pep- per and nutmegs from Pacific regions coming to the United States now ag- gregate 35,000 tons per year. Nut oil, shellac and resins are all increas- ing items in transPacific carriage. The growing magnitude ot the silk imports from Japan has been dealt with in this column before. In the same years the physical volume of traffic with the Philippines has grown 271 per cent. All these increases in Pacific ocean trade have taken place in a decade in which the total of international com- merce has shrunk about 20 per cent. in physical volume, and a large share of this loss has been suffered on the Atlantic. But after all, every ocean is a part of the same sea. Whether the Atlan- tic or the Pacific is to dominate, the need of the Midwest for direct access to blue water is equally urgent. o_o - The Real Salesmen. One who has a steady eye, a steady nerve, a steady tongue and_ steady habits. One who understands men and who can make himself understood by men. One who turns up with a smile and still smiles if ‘he is turned down. One who is silent when he_ has nothing to say, and also when the buyer has something to say. One who keeps his word, his temper and his friends. One who wins respect by being re- spectable and respectful. One who can be courteous in the face of discourtesy. One who has self-confidence, but does not show it. One who is loved by his fellow men. —_>-.2 If it hurts you to spend money you can’t go very far in business, Tl INVESTIGATORS Private Investigations car- 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. 62280 or 63081 National Detective Bureau Headquarters 333-4-5 Houseman Bidg. | One Way $4.20 Round Trip $7.30 GRAHAM & MORTON GRAND RAPIDS, HOLLAND and CHICAGO RAILWAY Freight and Passenger Line. Leave Grand Rapids Daily, 8:00 P. M. Grand Rapids Time. Leave Chicago Daily, Except Saturday, 7:00 P. M. Saturday 10:00 P. M. Chicago Time. For Information Call Telephones Citizen 4322 Bell M. 4470 Bell Phone 596 Citz. Phone 61366 JOHN L. LYNCH SALES CO. SPECIAL SALE EXPERTS Expert Advertising Expert Merchandising 209-210-211 Murray Bldg. GRAND RAPIDS, MICHIGAN 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 Rapids Saginaw Brick Co. Saginaw Jackson-Lansing Brick Co., Rives Junction. Brick Co., Grand Signs of the Times Are Electric Signs Progressive merchants and man- ufacturers now realize the value of Electric Advertising. We furnish you with sketches, prices and operating cost for the asking. THE POWER CO. Bell M 797 Citizens 4261 10 MICHIGAN TRADESMAN Nothing Extreme About New Models For Men. A certain high-grade store selling men’s shoes in an Eastern city, this week was advertising, and showing in its windows, men’s shoes made by one of the best manufacturers in the coun- try. They were priced at $5 a pair. The shoes were right as to material, pattern, shade and workmanship, but there was one thing wrong with them. It was the last. This store isn’t often wrong in selection of lasts, but in this limited lot of high-priced shoes, built on an experimental last, was stocked. The last and the lot went out at a sacrifice. The moral to “Mer- the case a never took on this unfortunate experience is, chant, be sure of your last.” The last might to a shoe as the architect’s plans are to a building. It is an all important factor and one too often underestimat- ed by many merchants and buyers. well be compared There are several tendencies in last trends, not the least important of which is that toward a more spring toe. There have been no_ radical changes, but many variating ideas have been advanced which are still in the “I wonder” stage. This spring toe idea is not of the radical tendency and certainly extreme as the style men expected it not as would be some weeks ago. Many men’s shoes are being made with a 7/8 toe spring with the heel on the sample table. It is a conservaitve and cautiously advanced movement in lasts. French brogue lasts appear in, many and English tendency. lines there is also an Even some extremely wide models appear among the former. For the man who has been wearing the French last, some of the spring toe lasts appear much the same, with the corners rounded off. In some of the cities in the East there is appear- ing shoes built over a rather narrow custom last with a wide tread at the ball of the foot. curving in rather sharply at the toe of the shoe. The potay last continues in many lines, having acquired a very credit- able following during the last year. The brogue and semi-brogue last, as a rule, lacks some of the extreme ele- ments of a few seasons back and when used now appears to have a more racy appearance. The real doggy last and pattern are not prominent. The racy brogue last has a shorter forepart, shortening the vamp between the tip and lace stay, which has re- sulted in one or two more eyelets and a longer lacing service on several of such patterns. The shorter forepart brogue-like last has a bit more outside swing. Re- turning to a spring toe last, shoes built over them carry a low heel, around 7/8. Toes in many lines are fairly broad. There are other tendencies in the styling of men’s shoes well worth considering. In patterns there are few changes. The circular seam vamp pattern is somewhat broadened at the throat and in some models is nearly square. Light boarded leathers are good and a bright finish is favored by many manufacturers. A reddish brown shade in a light boarded calf is also popular. Yellow tan in a smooth finished calf is also to be a factor, but some feel that in the higher grades there may be a slight falling off of this shade and finish. In young men’s shoes the flange heel will be good. There are few changes in edges or edge finishes, al- though the natural finished edge is expected to hold up its end. However, round edge finishes are not entirely backed out of the picture as several well known manufacturers are includ- ing such a finished shoe in their line. There is a general shunning of the extreme in pattern and decoration. There are some fine perforations on the vamp, quarter and tip, but more often such decoration appears on the tip only it being circular in many in- stances. These perforations in some of the high grades are rather large, but in such cases the perforations on the cap the con- are generally the only ones on Panel siderably. Looking ahead toward spring many stylists think that the lhght shade leather will be good, calf especially. shoe. stitching is used The new shade of Golden Glo has caught on and is being cut to quite an extent. Some blucher patterns are shown, but the bal is maintaining a lead. Whites with brown trimming: are Ikely to be stronger in sport com- binations. The general trend toward spring ap- pears to be a more “gentlemanly <:\oe.” er meee Stabilizing Hosiery Colors. A conference of hosiery manufac- turers has been called by the Textile Color Card Association of the United States, Inc., for the purpose of stabil- izing colors in the hosiery industry. For many weeks the association has been laying a general groundwork for such a conference by sending a ques- tionnaire to its ‘hosiery members, who constitute a large majority of the lead- ing manufacturers throughout the country. The manufacturers’ opinion was requested as to the color situa- tion and the need of a stabilization. The replies recorded so overwhelm- ing a majority in favor of calling the conference that the association felt warranted in initiating such a move- ment. The survey that the census of opinion was that great con- fusion existed, because of the multitude of colors designated by so many dif- showed con- ferent names, and this was causing a condition in the industry which threat- ened to harm rather than benefit it. The sponsors of the conference have no intention of attempting to curtail individuality on the part of any man- ufacturer or to check the normal influ- ence of fashion each season. Rather, it will be an effort to bring about a legitimate stabilization and to have ‘the popular colors promoted under stand- ardized for the benefit of the industry at large. Names a Glove Skins Moving Higher. A radical change has taken in the glove skin market during the past six weeks, according to leading glove manufacturers. Prices of Cape Town and Spanish lambskins substantially higher than they were on Aug. 1 and promise to ad- vance further. The advance in the former is about 20 per cent. one of the largest skin dealers now quoting 72 shillings 6 pence for Cape Town skins at London, compared with 60 siillings or less some six weeks ago. place skins are Spanish lambskins cost $2 per dozen more than they did a year ago, when their price was considered high. Tan- ners have advanced their prices 2 cents a foot, with talk that the advance may soon be 4 cents a foot for glove leathers. Three factors are said to be causing the rise. Europe is buying more liberally, the skins are being ex- tensively used here for trimming for women’s garments and supphes avail- able are not large. Some varieties of capes are virtually off the market. Higher prices on both men’s and women’s gloves are held to be in- dicated. ——_e+>.__ Women’s Shoe Business Uneven. Although the Brooklyn manufactur- ers of women’s shoes appear to be busy enough at the moment, out-of- town producers of this are less active from all accounts. In some cases the latter are just finishing up new lines that will shortly be pre- sented to the retail trade for delivery in the next four to six weeks. There has been little change in the character merchandise September 24, 1924 of the demand from buyers as to colors, styles or materials. Black con- tinues the big favorite, and satin kid and suede the favored materials, along with some Russian calf. One inter- esting thing about the trade is the at- tempts that are being made in certain quarters to bring sharkskin leather in- to more general use. For some time it has been used for trimming pur- poses, but it is said that experiments are being made to find some method of tanning that will make it pliable and making an_ entire soft enough for pump. —_—_—_>-. -__ Offers Novel Hose For Men. A jobbing concern is offering a novelty to retail buyers in the form of wool, knee-length underhose for men at $6.50 a dozen. Women’s un- derhose for wear with sheer silk hos- iery have been on the market for some time, but this is the first time that the merchandise has been offered for use by men. Another feature of the hos- iery trade at the moment is the ‘ir- regularity of prices of chiffon hose. One line of full-fashioned chiffon goods is reported reduced 50 cents a dozen, while another chiffon line made with a 20 inch “boot” has been mark- ed up 25 cents. Generally speaking, the hosiery trade is in a more bal- anced position than for some time. Shutdowns in some quarters are bal- anced by capacity production in others. ——»+22>____ Collar-to-Match Shirts Lead. Shirts with collar to match are “touted” as the leading thing in men’s shirts for the Fall. The leading haber- dashers are stressing this style and their example is being followed by other men’s wear stores. Solid color shirts in pastel shades are especially featured. Stripes come in for atten- tion, but so far the hairline variety stands out prominently from a con- servative style standpoint. Stiff bos- oms will be more in vogue, according to manufacturers, than they have been in this type of merchandise. Collar attached models continue in popular- ity. —_—_ 2. Inviting Misfortune. Sam, you've been married quite a while. Why not let me write you an insurance policy?” “No, That woman 1s pretty handy with a flat-iron now, and there’s no sense in hanging up a premium for a bulls-eye.” sir! a) Latest thing for fall— A new H-B last. Stylish and sturdy. High qual- itv leather throughout. In both the new LOZANT shade of tan or Black Gun Metal Calf. You will find this a rapid seller. HEROLD-BERTSCH SHOE CO. Grand Rapids, Mich. Gg Gg September 24, 1924 MICHIGAN TRADESMAN 11 NEW ISSUE $3,000,000 United Masonic Temple Building 20-32 WEST RANDOLPH STREET Chicago First Closed Mortgage Leasehold Twenty-Five Year Sinking Fund 6% Per Cent Gold Bonds Dated September Ist, 1924 Due September Ist, 1949 Principal and semi-annual interest (March Ist and September Ist) payable at the office of the Trustee in Chicago, or at the office of its correspondents in New York City. Coupon bonds in denominations of $500 and $1,000. Registerable as to principal. Redeemable as a whole or in part on any interest payment date upon sixty days’ previous published notice at 105 and accrued interest up to and including September Ist, 1929; thereafter at 104 and accrued interest up to and inc.uding September Ist, 1934; thereafter at 103 and accrued interest up to and including September Ist, 1939: thereafter at 102 and accrued interest up to and including September Ist, 1944; thereafter at 101 and accrued interest up to but not including September Ist, 1949. Interest pay- able without deduction for that portion of any Federal Income Tax not in excess of two per cent. The Pennsylvania and Con necticut four mills tax, Maryland and District of Columbia four and one-half mills tax, the Massachusetts income tax not to ex ceed six and one-half mills, and the Michigan five mills exemption tax, upon timely and proper application, refunded to holders. ILLINOIS MERCHANTS TRUST COMPANY, Chicago, Trustee LOCATION: The United Masonic Temple Build- ing will occupy the site known as 20-32 West Ran- dolph Street, having a south frontage of 140 feet and containing 27,565 square feet of ground area, located 120 feet west from the northwest corner of State and Randolph Streets, diagonally across from Marshall Field & Company’s retail store on State Street. It Is in the Center of the Shopping and Theatre Section of the City of Chicago The building, of the highest character in design and construction, will contain twenty-two stories and two basements which includes general business of- fices; street stores; a theatre seating over three thousand people; and extensive facilities for Ma- sonic Orders. The structure above the street will comprise in all a cubical content of about 5,623,- 000 cubic feet. SECURITY: These bonds will be secured, in the opinion of counsel, by a closed first mortgage on the leasehold estates and the building being erected thereon, all of which has been appraised by four independent and competent authorities at a value, upon completion, of not less than $5,800,009, or over one hundred and ninety per cent of the prin- cipal amount of this issue of bonds. The George A. Fuller Company is under contract to complete the building in accordance with the approved plans and specifications and to deliver the same ready for occupancy on or about January 15th, 1926. Its contract to so complete the building is further and unconditionally guaranteed by the United States Realty and Improvement Company, New York City. The leases to the ground properties, contain- ing no unfavorable conditions, extend to April 29th, 2001. Insurance to the amount of this issue shall be carried against fire loss or damage to the property, and full rent or rental value insurance shall be carried for the further protection of its income from rentals. EKARNINGS: The net annual income available for interest on these bonds, after the payment of oper- ating expenses, ground rent and taxes (other than Federal Taxes) and insurance, has been estimated by eight independent and competent authorities to be $455,351, after allowing for ten per cent va- cancies in offices, or over two and one-third times the maximum interest and over three and _ five- eights times the average interest requirements of this issue. he theatre is now under a fifty year lease at an annual rental of $327,000 per year, the last year’s rental being paid in advance by the Balaban & Katz Corporation, the owner of the lease and operator of the theatre, which organization is one of the largest and most successful displayers of motion pictures within the United States. There are applications now on file for more than the en- tire number of available lodge rooms. SINKING FUND: The mortgage securing these bonds will provide for a semi-annual sinking fund to become operative March Ist, 1927, which fund. together with the semi-annual interest totaling $255,000 annually, shall be deposited with the Trustee each year up to and including September Ist, 1949. The operation of this sinking fund, through purchase in the open market or by redem p- tion, will retire the entire issue on or before ma- turity. These bonds are offered when, as and if issued, approved by counsel, and received by us. Price 100 and Accrued Interest, to Yield 6% Per Cent Howe, Snow & Bertles, Inc. NEW YORK GRAND RAPIDS DETROIT CHICAGO This information and these statistics, while not guaranteed, have been taken from sources believed to be reliable. Ts 12 = - FUEL FINAN MICHIGAN TRADESMAN CIAL CUCU a preatenoa ene Reasons For Opposing the State In- come Tax. All voters are interested, whatever their income be, far more than they realize. If the amendment will subject every resident of Michigan excess of adopted having a net income in $4,000, to an annual direct income tax of from 5 to 10 per cent. It allows no deduction of the Federal income tax before assessing this tax. The ‘ame may be said of taxes imposed by other states upon citizens of Michigan whose income is derived from = such other states. It is launched provision on the theory that the Leg- islature of the State cannot be trusted. It is without precedent in any state of the Union, as an example of distrust under an initiative of the American method of representa- tive government. The wisdom of Michigan imposing a State income tax is not here dis- cussed; only the proposed amendment, which cannot be changed in a single word before election day in November and thereafter, if adopted, only by a vote of the people of the State at large. Its adoption is urged on vague refer- ences to the opposition of “big busi- ness” when attempts have been made to obtain an income tax provision from the State Legislature. It lack of with experience of other and trays also an attempt in the legislature to hit the other fellow only. be- the be- trays acquaintance states, It is an appeal to selfishness and cupidity. All whose income is under $4,000 are expected to vote for the amendment in the belief that they are putting taxes on others and thereby benefiting themselves; but many such know that the consumer of all manu- factured articles and all agricultural products, pays all taxes that enter in- to the cost of production, and that this tax will be passed on to buyers. It means class against class, which is bad for the state and raises a lot of questions. It makes no difference between the case of a man with a home or without, with a family or without, with other dependents. or without, accustomed to contribute to churches and charitable organizations or not; whether the income be earned or unearned—whether it be earned by labor or services, or derived from in- heritance, for example. tis unAmerican. It did not origin- ate with the chosen representatives of the people but with a coterie of in- dividuals, doubtless well intentioned, who tell farmers and ‘“workingmen” that it will help them. Their good in- tentions will not prevent disastrous ‘results. It can only be amended, to prevent evasion and injustice, by a vote of the people of the State at large. It is unjust. The exemptions are excessive and will react. Unless ex- emptions are very limited, leaving the mass of the people interested in ap- propriations, extravagance is the re- sult. The percentages are excessive. It imposes double taxation. It taxes income from securities held and from all kinds of property, real and personal, leaving the securities and other prop- erty which produce the income them- selves, subject to taxation as hereto- fore. It certainly means higher rents. Real estate taxes are now taking a large part of the net income from real es- tate, after applying the Federal Income Tax and the real estate taxes. The income from all municipal bonds would be taxed. The State and every county, township, city and school dis- trict therein, when it needs to borrow money, will have to pay a higher rate than of interest heretofore or sell its bonds outside the State. No other state is so handicapped. It taxes the income on mortgages and on bonds which are specially faxed, producing by such special taxes revenue. That would be dis- honest on the part of the State, but the proposed amendment takes no ac- count of this. It would tax income consisting of dividends from Michigan corporations by residents of Michigan. The porations are taxed on their property and now it is proposed to the dividends received by the stockholders. No other state does this. It will sure- ly keep from locating in Michigan, their stockholders are non-residents of the State. ‘It makes no difference between normal taxes and surtaxes, which are worked out intelligently in the Federal law. The experience of Wisconsin, which has had an income tax for many years, is not taken into account. Com- pared with the Wisconsin law this is a drastic jaw, fatal to Michigan indus- tries. It is without precedent in the states. Thirty-three have no income tax at all. A few have moderate income tax laws. No other state exempts so many citizens. No other state starts at so high a percentage. No other state reaches a percentage so high. Wis- under LaFollette has a maxi- This proposed Michigan’s large cor- tax industries unless consin mum tax of 6 per cent. amendment would make maximum 10 per cent. It would seriously affect all churches and charitable institutions. It will close some of them. A man gets no allow- ance under this amendment for any- thing he does for such _ institutions. The Federal law encourages contribu- tions to them. September 24, 1924 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. Fenton Davis & Boyle BONDS EXCLUSIVELY Grand Rapids National Bank Building GRAND RAPIDS Chicago : . Citizens 4212 First National Bank Bldg. Telephones oan 656 Detroit Congress Building THE CITY NATIONAL BANK of Lansing, Mich, Our Collection and Bill of Lading Service is satisfactory Cupital, Surplus and Undivided Profits over $750,000 “OLDEST BANK IN LANSING” Have You Considered an Educational Trust M** people throughout the country are establishing educational trusts for their chil- dren and for boys and girls in whom they have taken an interest. Let us explain to you how you can build up a trust fund that will insure a college education for a son or daughter or for some one in whom you are interested. CWT [RAND RAPIOS [RUST[OMPANY GRAND RAPIDS, MICHIGAN i. if / 4 ? - ve £ * 3 TF 4 ’ > 5 5 5 < « La 4 Fi ‘ . a s 4 € 7 ' 9 K September 24, 1924 It may or may. not include Michi- gan corporations. The framers of the amendment apparently intended it to be confined to individual citizens and inhabitants of the State, but they did not say so. Religious and charitable Organizations are not excepted. The legislature cannot interpret the con- stitution. If the words used reach them, all Michigan corporations must pay this tax in addition to a Federal tax of 12% per cent. Constitutional changes need very careful expression which this has not had. It places a non-resident corporation doing business in Michigan at an ad- vantage over Michigan corporations. It places partners and partnerships at a disadvantage. They are taxed; per- haps corporations are not. It will be a loss to Michigan, indus- trially and otherwise. Why should an industry be established in Michigan if its resident stockholders are taxed unfairly, when other states impose no such tax. Why should an industry al- ready in Michigan stay here. There are many states which do not impose this tax. They are bidding for indus- tries. Ten per cent. is a severe tax. It will often prevent dividends, the mainstay of all industries. If declared, residents of Michigan who receive them will be taxed thereon. The amendment makes no difference in re- spect of dividends. For example, those which are only 2 per cent. of invested capital, and those which are 40 per cent. thereof. That is a good way to cripple Michigan industries. Persons with less than $4,000 income depend therefor on thriving Michigan indus- tries. There are thousands of individuals who with very little effort can escape this tax by becoming residents of an- other state. No taxpayer will sub- mit to excessive or unjust taxation by a state. He can and will if necessary, move himself and his property out of the State. It is perfectly clear that this tax would not apply to an individual non- resident of Michigan, even though all his income is derived from property or business in this State. People who are hard hit and feel that they are treated unjustly, will become non- residents. Much litigation is inevitable. The words of this amendment are not clear in any respect. The legislature has no authority, and is given no author- ity by this amendment, to interpret these words. A multitude of ques- tions will arise for decision. It will encourage extravagance in state government. It would provide millions of additional tax money with- out putting any department under new limitations. Real estate taxation is not ‘limited; nor personal property tax- ation; nor special taxes. Enacting laws to hit the rich is contrary to justice and equity; and any injustice done by a community always reacts on the doers to their injury. If a State income tax is what the people want, there is a simpler way (avoiding 500 new State employes which will ‘be necessary under this amendment)—a wiser way—a fairer way—a way which will cause less in- jury to the State—a way in harmony with the Federal laws and needs of the State—a way which can be amend- MICHIGAN TRADESMAN ed in particulars that prove unjust in practice without going to the people of the States at large. Frederick W. Stevens. 22> The Religion of Debt Paying. Paying an old debt when luxuries hold big attractions and offer a strong A high expressed in no lure, requires some courage. sense of honor is other way than in debt paying; and as a National char- acteristic, there is nothing that assures the permanence of a nation’s business or more safety to its credits. The higher standard of living—and we rejoice that such has been the ten- dency in this shades off into 'the indulgence of lux- uries, and herein a word of caution should be sounded in order that the payment of debts may not be imperil- ed. In the agricultural states we have had for four years a difficult situation, and many complaints. Mercantile and money been carried in many instances for a year or more; and now that a new era is dawning on these states and the promise of a big- ger income, the religion of debt pay- ing should be constantly invoked; for only as the old debts are liquidated more consistent country—frequently debts have can a stable, balanced situation be achieved. —_+-+—___ Foreign Minister Stresemann, of Germany, has changed his tactics slightly in the matter of repudiating the German confession of war-guilt in the Treaty of Versailles. The action was not decided upon, it seems, to buy Nationalist votes for the Dawes plan legislation. The Government intended all along to do its repudiation stunt. Stresemann knows that it would do incalculable harm to the atmosphere of good feeling that MacDonald and Herriot have been developing and that the two peacemakers might go far to forestall any such Teuton misstep. So FORSA THE STATE SAVINGS BANK it appears that the German Foreign Minister is merely employing the repudiation as a club to get some ad- vantage or other, perhaps admission to the League on favorable terms, for Germany. If this is the case, Herr 13 Stresemann should be duly informed that, for all anybody cares, Germany may repudiate—and be stewed in her own juice. —__»+>—___ To go ahead, keep your head. Gentlemen: gentleman. “By their works ye shall know them:” NACHTEGALL MANUFACTURING COMPANY GRAND RAPIDS, MICH. BANK, STORE & OFFICE FIXTURES We take this opportunity to say we are thoroughly pleased with all the material you have furnished us, the artistic design and fine workmanship. We can not speak too highly of your erector who is on the job about sixteen hours a day and busy every minute. Yours Very Truly, THE BELLEVUE STATE BANK, He is a competent workman and a Cc. D. Kimberly, Cashier. United States Depositary Wm. H. Anderson, Pres. L. Z. Christian Bertsch, Robert D. Graham, Marshall Samuel D. Young, Fourth National Bank Established 1868 The accumulated experience of over 56 years, which has brought stability and soundness to this bank, is at your service. DIRECTORS. Caukin, Vice Pres. J. C. Bishop, Cash. Stevens, M. Uhl, Sidney F. GRAND RAPIDS, MICHIGAN David H. Brown, Samuel G. Braudy, James L. Hamilton. purchase. PRIVATE WIRES to all MARKETS Citizens 4480 LOCAL AND UNLISTED Bonds and Stocks Holders of these classes of securities will find in our Trading Department an active market for their sale or CORRIGAN COMPANY Investment Bankers and Brokers Ground Floor Michigan Trust Bidg. Grand Rapids, Michigan Bell Main 4900 Mahogany bank fixtures with marble base-- excellent for a branch country bank or or any office (as per illus- tration here). Will be sold at once in or- der to make room for re- modeling and enlarging our banking quar- ters. OWOSSO. MICHIGAN 14 What Is Security Under the Fire Insurance Contract? Fire insurance is needed by every property owner as an indemnity against the calamity of a serious fire. The security of this contract is of the most importance. Unfortunately, there are no infallible rules by which the stability of a fire insurance company can be measured. The laws of the several states re- quire the fire insurance companies to have on hand an amount equal to the unearned premiums and a contingent fund of $100,000 or $200,000. With stock companies this fund may be in the form of a cash capital and with mutual companies a contingent lha- bility assumed by the policyholder :. The business is conducted on the premiums, for to touch the contin- gent fund would mean impairment. State laws are weak in giving no consideration to the amount of risk a company may assume in relation to its assets. This has resulted in man- agers of insurance companies develop- ing a standard of security based on past practice and experience. Their first effort is to build up a surplus as the buciness grows. There is no set rule regarding the surplus, and there is » wide variation among the com- panies as to the ratio the assets bear to the amount at risk. The companies with the largest capitals and surpluses rarely have the largest ratios. The real security behind the policy contract, both for the company and insured is an adequate premium. This the policyholder furnishes. He pays the rates that are made according to experience, and that are deemed to be adequate to meet any probable loss. The laws of many states require that insurance rates shall be made ac- cording to the loss experience of all fire insurance companies, with power given the insurance commis‘ioner to correct any inadequate or excessive rate. It is a matter of record that, omitting conflagration years, the pre- miums of a ten year period have met the losses and expenses and added to the surpluses. Any failure to do so has been largely a fault of manage- ment, chiefly in accepting cut rate premiums. The bulk of the policy- holders have done their part towards security. Fire insurance men are prone to put out statements about the large assets that are needed to meet large fluctua- tions in losses) Large assets are need- ed only for meeting the losses in large conflagrations. City conflagrations have always bankrupted many com- panies and called ior discounted settle- ments, due to excessive liability as- sumed which was subject to loss by one fire. With seven hundred and fifty million dollars of annual prem- iums in the fire insurance business a _loss of five million means little unless individual companies have used poor judgment and assumed too much liability. No company should under- write a larger amount subject to one fire than its surplus to policyholders, which would leave enough assets to carry its contracts to expiration. With no established rules applicable to all companies for judging the stabil- ity of a fire insurance company, the ordinary property owner has little knowledge by which to judge the state- MICHIGAN TRADESMAN ment of small caliber insurance agents that their competitors cannot pay their losses. Such an agent can be asked in how many cities his company has more at risk than it has surplus to policyhold- ers. The answer cannot be given in mos‘ ca-es, for it is information not published. Then the agent might be asked how much assets his company has to each $1,000 at risk. This will range from about four dollars with some com- panies to nearly twenty dollars with others. flagration liability can be safer than The four dollars without con- twenty dollars with excessive con- flagration liability. Four dollars of assets to one thousand at risk does not argue very strongly about the fire insurance business being a hazardous business. The one guide, in judging the stability of a fire insurance company (mutual or stock) is whether it is au- thorized and the agent licensed by the Insurance Department of your State. Regardless of weak state laws on the subject of security, the Insurance Commissioner is competent to decide the standard needed, and require each company to comply therewith. When in doubt, write your Insurance Com- missioner, who is better posted on the subject than an attorney can be. C. A. McCetter. ee No country in the world has as high- ly developed a system of modern transportation as the United States, and still the industrial development of the country is moving forward at a more rapid rate than the transporta- tion facilities. In the last ten years the number of freight car; has in- creased by 23 per cent. and the ag- gregate tractive power of locomotives by 41 per cent., but the country is of- fering the railroads 60 per cent. more traffic to haul. 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 September 24, 1924 SAFETY C. N. BRISTOL, REPRESENTING Central Manufacturers’ Mutual Ohio Underwriters Mutual Ohio Hardware Mutual The Finnish Mutual Hardware Mutual Casualty Co. Retail Hardware Mutual Hardware Dealers Mutual Minnesota Implement Mutual National Implement Mutual We classify our risks and pay dividends according ‘90 the Loss Ratio of each class written: Hardware and Implement Stores, 40% to 50%; Garages, Furniture and Drug Stores 40%; Mercantile Risks 30%. WRITE FOR FURTHER PARTICULARS. SAVING CLASS MUTUAL INSURANCE AGENCY “The Agency of Personal Service” A. T. MONSON, FREMONT, MICHIGAN SERVICE H. G. BUNDY. General Stores and _ other OUR FIRE INSURANCE POLICIES ARE CONCURRENT with any standard stock policies that | you are buying | ume. OD LESS Michigan Bankers and Merchants Mutual Fire Insurance Co. of Fremont, Michigan WILLIAM N. SENF, SECRETARY-TREASURER “FINNISH MUTUAL FIRE INSURANCE CO. CALUMES, MICHIGAN ORGANIZED IN 1889. This Company has returned A DIVIDEND OF 50% For 29 consecutive years. HOW? By extremely low Expense Ratio. | Surplus 30.89 per 1000 of risk. | By careful selection of risks. Assets 44.11 per 1000 of risk. Agents wanted in the Larger Cities. FOR FURTHER PARTICULARS WRITE ' F. M. Romberg, Manager, Finnish Mutual Fire Insurance Co. Calumet, Michigan. Class Mutual Insurance Agency General Agents Fremont, Michigan. | Merchants Life Insurance Company WILLIAM A. WATTS President © RANSOM E. OLDS Chairman of Board Offices: 3rd floor Michigan Trust Bldg.—Grand Rapids, Mich. GREEN & MORRISON—Michigan State Agents } September 24, 1924 MICHIGAN TRADESMAN 15 Fre Insurance Rates. Based upon the degree of efficiency of waterworks or other fire extinguish- ing agency, and of the fire department, its men and equipment, each city or village is given a certain basis rate of insurance. Whether that rate be favorable or not depends on the municipality and its attitude on fire protection. Beyond this, each individual insurer is largely responsible personally for the rate he pays. Every fire hazard he harbors and tolerates within his building and every exposure without adds to this basis rate. He is solely responsible for fire hazards within his building, and he can at least protect himself against exposure hazards. If the individual is complacently satished with unclean conditions with- in his building, with defective electric wiring, poorly installed heating plants, defective chimneys, poor shingle roofs and other well-known hazards and with entire lack of even the simplest kind of fire protection, he must pay for his neglect by increased rates. It may be argued that the individual is not responsible for ‘his surround- ings and conditions. In part this is true, but he can at least use his influ- ence to have vacant, old dilapidated fire traps near him condemned, thus adding to the safety, attractiveness and health of the community. With the help of the fire department he can get the careless neighbor to clean up his yard and alleys, and so remove fire breeders and fire spreaders. In all cases he can protect himself against exposures by installing wired glass windows in metal sash and frame, fire shutters and fire doors and fire resist- ing roof coverings in place of the dan- gerous wooden shingles. All such improvements are reflected in a more favorable rate of insurance. Every man can equip his place of business with simple “first aid” fire extinguish- ing equipment, such as approved fire extinguishers, water barrels and pails and interior standpipes with hose con- nections. Where large values are in- volved, he can install the automatic sprinkler system, the best known pro- tection of both life and property. The concession in rates for such approved system will in a few years pay for the installation. Rates must always be sufficient to pay for all fire losses and for the ex- penses of conducting the insurance business. —_22o__ Teaching Safety in Public Schools. The movement to instruct the chil- dren of the public schools in safety while using public highways is a wise one and should be encouraged. There are some subjects which the public schools should include in the curricu- lum, even though they may be outside the usual subjects. If the pupils of the schools have to go through fire drills at stated intervals in order to make sure that they will know what to do if they have to get out of the school building in case of fire, it is only carrying on that idea a little farther to also instruct the children about the need of looking out very carefully whenever they have to ven- ture on the highways. It is a sad fact that there are 20,000 basis from school children killed year by And it is said to be a fact the public every accidents. that actual experience in schools shows that a saving of fully half the number of children killed can be made by having the children prop- erly instructed. The parents should do all they can to impress upon their children the dangers of running out into the streets, but children are so thoughtless that additional warning of the school is needed. And those who have had experience with this sort of teaching say that it is remarkable how much interest the children take in this matter. Education is undoubtedly the way to diminish the terrible loss of child life. The National Safety Council is do- ing good work in pushing interest in this branch of child training among the public schools of the country. One thing it is doing is establishing dem- onstration centers, or schools that are not only willing to provide safety edu- cation, but are also willing to prepare a special demonstration on a given date for the benefit of other schools in the region, and to be ready from time to time to show how the work is A field secretary is giving her whole time to this work and it is ex- pected that before the year is ended the public schools of the country will be doing much more along this line than in the past year. Surely the matter is too important to be neglect- ed anywhere. —_2»+>—__ done. Inspect your premises regularly. Remove and destroy useless material that might cause or feed a fire. Begin COPYRiGnT TOOLATE TO BUY A FIRE EXTINGUISHER AFTER YOU HAVE A FIRE. Yearly 300 homes burn a day. It is better to be protected against fire than satisfied you are well insured. Pioneer Fire Extinguishers have fought their way by the way they have fought. A reliable approved, inspected chemical appliance. Unanimously endorsed by FIRE CHIEFS. Effectiveness and simplicity of operation. PIONEER CHEMIC ALCO. of ITHACA ITHACA, MICH. AUTO BUILDING EXTINGUISHERS EXTINGUISHERS $3.00 each. Prepaid. $4.00 each. Prepaid. Representatives Wanted. WESTERN DIVISION. 212 West 1ith Ave. Mitchell, So. Dak. in the attic. If you have materials and old shoes. By all means gather stored there, or in the basement or any — them up and if they cannot be made of of the closets of your house that you service use them to take the chill off cannot use, find some worthy person the house some cool morning or even- Now is the time of year to in- If the furnace needs repairs, if the chimney in the community who may be able to ing. use it. If not, put it in the furnace. There is hardly a home but what the attic, basement and _ closets much material—old hats of straw and felt, old dresses, old suits PROTECTION OF THE MERCHANT By the Merchant For the Merchant PROVIDED BY THE Grand Rapids Merchant Mutual Fire Insurance Company Affiliated with the Michigan Retail Dry Goods Association 320 Houseman Bldg.. Grand Rapids, Michigan spect your furnaces or stoves. disclose needs pointing, if the smoke pipe is g useless getting thin, have proper repairs made without delay. | AUTOMATIC 42067 BELL, MAIN 2435 A.E.KUSTERER &CO. INVESTMENT BANKERS & BROKERS MUNICIPAL PUBLIC UTILITY CORPORATION BONDS GOVERNMENT RAILROAD 205-217 Michigan Trust Building sh» SB GRAND RAPIDS 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 4676. Citizens 4678. HOPKINS, GHYSELS & CO. Investment Bankers and Brokers Michigan Trust Bidg., Ground Floor, Grand Rapids Michigan Shoe Dealers Mutual Fire Insurance Co. Lansing, Michigan GENERAL MERCANTILE RISKS Write L. H. BAKER, Secy-Treas. P. O. Box 549 LANSING, MICH. 16 MICHIGAN TRADESMAN September 24, 1924 A Harmful “Scheme of Il axes’ TO BE VOTED ON IN MICE This Is a Matter That Concerns You, Whe 1. The voters of Michigan are interested, far more than they realize, in a proposed amendment to the Michigan constitution to be adopted or re- jected at the election in November. If adopted, it will subject every resident oi Michigan having a net income in excess of $4,000, to an annual income tax of from 5% to 10% upon all such net income. This is not only over and above the federal income tax, but with no deduction of such tax before computing sis newly prevosed tax. It is also over and above, and without deduction at any point, of income taxes imposed by other states applicable to citizens of Michi- gan whose income is derived from such other states. 2. The amendment is launched, under an initiative provision, on the theory that members of the legislature cannot be trusted, that the whole subject must be placed beyond their control. It is an example, without a precedent in any state of the Union, of complete distrust in our form of representative govern- ment. This is not the time or place to discuss the wisdom of the adoption by Michigan of a state income tax system. It is enough at present to discuss this particular proposed amendment, which cannot be changed in a single 4. If the idea that all with incomes below $4,000 will vote for the amend- ment, is correct, on the other hand, it means class against class, which in itself is a bad thing for the State, and which raises a lot of questions. Doubt- less some regard one who has an income in excess of $4,000 as a fit subject to tax specially, no matter whether he owns a home or not, nor what is the size of his family, nor how many outside of his immediate family he has to support, nor how far he is accustomed to contribute to churches and charitable organ- izations. In the proposed amendment the single man is treated the same as the man with a large family; the man with a home, the same as a man without a home; the generous man the same as the close man; and no distinction is made between “earned’ and “unearned” income, which is now an important feature of the federal law. If the man who is able to manage successfully a large industrial plant employing a large number of men and who is paid a salary commensurate with his ability, is taxed on that salary in Mich- igan, and in no other state, at the same rate as the man whose income is derived from wealth accumulated by others—does anyone believe that the residents of Michigan of small word before election day in Novem- ber, and if then adopted, which can- not be changed in any respect with- out a vote of the people of the State at large. No matter how well the direct legislative representatives of the people, chosen by the voters to serve as such, may be convinced of the importance of some amendment or modification, no matter if all of them vote therefor, no matter how general the demand for the change, such representatives will have no power to act. It is one thing to convince a legislature or a tax com- mission of the necessity of an amendment; it is another thing to convince a majority of all the voters of the State. all incomes. Not More Taxes, But More Economy Needed Those who prepared the amend- ment and got the necessary signa- tures to launch it, speak vaguely of “big business’? when endeavoring to justify it, of the difficulty experi- enced at one or two sessions of the legislature, in getting an income tax adopted against its influence. Per- haps if they had shown in that con- nection some acquaintance with the experience of other states having state income tax laws, if they had proposed an income tax fair to all concerned, less extreme in its ex- emptions, in its rates, and in its features of double taxation, less in- jurious to the state—perhaps if they had taken care to show no selfishness in their aims, and had been more attentive to those things which preserve the prosperity of the state—they might not have 10 per centum. The income tax law, This is the Proposed Amendment Section 3. The legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on property as shall be prescribed by law. (To this point the provision is old. From here on, it is now). shall provide by law a scheme of taxes upon the net gains, profits and incomes of all citizens and inhabitants of this state, from what- ever source said gains, profits and incomes are derived, which tax shall be graduated and progressive as follows: There shall be an exemption of $4,000 per annum of Incomes of from $4,000 to $20,000 per annum shall be taxed at the rate of 5 per centum. All incomes above $20,000 up to and including $40,000 shall be taxed at the rate of 6 per centum. All incomes above $40,000 up to and including $60,000, shall be taxed at the rate of 7 per centum. All incomes above $60,000 and up to and including $80,000, shall be taxed at the rate of 8 per centum. All incomes above $80,000 up to and including $100,000, shall be taxed at the rate of 9 per centum. All incomes above $100,000 shall be taxed at the rate of of them—assuming he is a fair- herein authorized shall be ad- ministered by a board of state tax commissioners. All monies paid to a board of state tax commissioners under the provisions of this amendment shall be paid into the state treasury and shall then be credited to the general fund of the state, and shall be used for defraying the general expenses of the state government needed amendments to prevent and for the payment of principal and interest on state bonds. On or before the first day of September of each year, the auditor shall deduct from the total amount directed by the legisla- ture to be included in the state tax, for that year, the amount of experts. money received under the provisions of this amendment and credited teacher. There is no kind of law to the general fund of the state for the current year and the balance, : if anv. shall be deemed to constitute the state tax to be apportioned among the various counties of the state in accordance with the provisions of the general tax law. incomes are not affected unfavor- ably by that state policy? Proposal is Entirely Too Arbitrary 5. It is unAmerican. It did not originate with the chosen repre- sentatives of the people, but with self-appointed spokesmen, a coterie of individuals, doubtless well-inten- tioned, who tell farmers and “work- ingmen” that it will help them. It is quite apparent from the proposed amendment, as we shall see, that this coterie has given this big and difficult subject scanty study, that they are not accustomed to ex- pressing their intentions as accu- rately as constitutional provisions demand, that the State may suffer from their proposal even though their intentions are honorable. It would be easy to convince any one The legislature minded man—that it should be changed in this or that particular; but, as stated, a change in a single word is not possible before it is voted upon in November. Every income tax law ever passed, soon evasion and injustice—and although originally it was the work of the best writers and the best economic Experience is a_ great which so often needs change to pre- vent evasion and injustice, as a tax law. The American way of dealing with such matters is to have hearings before a committee, before the thing is done, where all been defeated in their efforts before the legislature. They are now proposing to take a short cut, to get the necessary votes in Nov ember by an appeal to selfishness and cupidity. Amendments to the constitution, history shows, have had results quite unexpected by their promoters. It is not more tax money that Michigan wants, but more economy in expenditure. An Appeal To Class Prejudice 3. The proposed amendment is an appeal to selfishness and cupidity. All whose income ts less than $4,000 are exempted. The idea is that all such per- sons will vote for the proposed amendment, in the belief that they are putting taxes on others and thereby benefitting themselves. Perhaps that idea is cor- rect: but no one who studies the proposition, believes that. There are among those whose income is less than $4,000, many who know what is unfair or unwise; who see beyond their noses; who know that all that glitters is not gold; who do some thinking before they vote; who know that the consumer of all manufactured articles and all agricultural products pays all taxes that enter into the cost of production of such articles; who will think that a new tax of 10% on all those engaged in selling clothing, groceries, houses, nouse- hold necessities, etc., will be passed on to buyers. No farmer, for example, thinks that if a special tax, collectible through him, is imposed on every bushel of wheat or other product he sends to market, he would be the one to stand it finally. the principal interests may be heard, where errors may be pointed out. That way is calculated to produce right results. The way adopted in this case is without precedent. It Works Injustice and Is Unwise 6. It is unjust. It is excessive in two important directions: (1) The exemptions are excessive, and they will react. States that have adopted income taxes, have learned that unless exemptions are very limited, leaving the mass of the people interestd in appropriations involving the use of tax money, extravagance is usually the result. (2) The percentages are excessive, unprecedentedly so, and will be re- sented and resisted for that reason particularly, Those who proposed them did not understand their effect. It is unjust because it is severe and is not discriminating. It imposes double taxation. The proposed tax includes income from securities held, and income from all kinds of property, real and personal; but the securities and other property which produce the income are themselves left subject to taxa- tion as real or personal property, as heretofore. (a) Real estate taxes are now taking a large part of the net income from real estate; and clapping this proposed income tax on top of real estate taxes, and on top of the Federal income tax, is bad business for a lot of people. It certainly means higher rents. 6 September 24, 1924 MICHIGAN TRADESMAN 17 g a? © e @§ For High and Low Rich and Poor MICHIGAN IN NOVEMBER u, Whether Your Income Is Large or Small * ’ “e F , 4 (> ° ° . « > - » ¢ * é > (zs ‘ ? G qs ‘4 >» (b) The income from municipal bonds, for example, held by residents of Michigan, is not taxable under the federal law, but will be under this proposed amendment, no matter from what state the bonds come nor when they were issued, even Michigan municipals. The State of Michigan, and every county, township, city, and school district in the State, when it needs to borrow money, will have to pay a higher rate of interest than heretofore, or sell its bonds outside the State. It will be the only State in the Union so handicapped. Does anyone believe the farmer or the “workingman’” will not be affected unfavor- ably by this? (c) The State has received large sums paid in lieu of personal property taxes, on mortgages and on bonds. They never produced much tax revenue before. This additional revenue was clearly the object of the law. Millions of dollars of mortgages and bonds have paid this substitute for a personal tax upon them. Does any honest man believe it fair for the State to include this proposed income tax on the income from such mortgages and bonds? That would be dishonest on the part of the State; but there is nothing on this sub- ject in the proposed amendment to provide otherwise. Its language would cover such income. (d) The income of residents of Michigan from dividends of Michigan corporations, are to be considered similarly. Under the working of the pro- posed amendment, such dividends will be taxed the same as any other income. The corporation has to pay all Michigan taxes against corporations before it can declare dividends. Dividends are paid out of the balance it has left. This is double taxation in the case of all residents of Michigan. All that a person would have to do to escape it is to take up his residence in some other State, many times only a few miles away. Henry Ford and his family, for example, could by this course escape about $4,000,000 of annual taxes under this amend- ment. His company, if this amendment applies to corporations, would first pay an annual tax rate of about $4,000,000 thereunder, but that would be fol- lowed by another tax on the dividends thereof, as income, against the family as stockholders. Does anyone believe that the farmer and the laborer would not be affected unfavorably by this foolish policy? Treats Resident Stockholders Unfairly (e) From time out of mind, Michigan stocks owned by residents of Michigan, have been non-taxable in Michigan as personal property. Every State follows the same rule. It is based on the fact that the corporation itself is taxed on all property in Michigan. This amendment would put an end in effect to that salutary policy, by taxing the income therefrom, consisting of dividends, as well as the corporation itself. It will surely keep industries from locating in Michigan, unless their stockholders are non-resdents of the State. (f) The drafters of the proposed amendment overlooked the important difference between normal taxes and surtaxes, which is worked out intelligently in the federal law, but not given any consideration in the proposed amendment. (g) Wisconsin has had an income tax for many years, and has long recognized the injustice of taxing both the income and the source of the income, and does not do so. Wisconsin’s income tax is now generally accepted there; but it is felt by many intelligent observers that Wisconsin industries are suffering from it, that industries are moving to adjacent states, that new enterprises have been deterred from opening in that state. These features of the proposed amendment would surely injure Michigan and its citizens generally. 7. It is without precedent in all the states. 33 states have no income tax at all. A few states have moderate income tax laws. No other state exempts so many citizens. No other state starts at so high a percentage. No other state reaches a percentage so high. Wisconsin, under LaFollette, has been experimenting with this subject many years. The maximum state income tax there is six per cent. This proposed amendment would make Michigan’s maximum ten per cent. 8. It will seriously affect all churches and charitable institutions. It will close some of them. One may be ever so generous to such institutions, his taxes will be computed without any allowance therefor. Under the federal statute, a person has the benefit of charitable contributions, thereby encourag- ing them. Not so this proposed amendment. It will seriously affect other benefactions. A man may have a large family and may be the sole means of support of any number of other worthy and dependent persons. It would make no difference in the tax under this amend- ment. May or May Not Include Michigan Corporations. 9. Most business in Michigan is now done by corporations. The drafters of the amendment thought they were using words which would make the tax a personal, individual tax; but as said above, they are not experienced in expressing their intentions in words. As drawn, it may tax Michigan corpora- tions at the same rate as individuals. It applies to all “citizens and inhabitants.” There is nothing in the Michigan constitution or laws making it clear whether these do or do not include corporations. It is certain that for some purposes corporations are citizens and this amendment does not say individual citizens aud inhabitants. It does not say anything indicating that it is confined to individuals. Religious and charitable corporations are not excepted. The legislature, composed of the chosen representatives of the people for most purposes, cannot interpret the constitution. If within it, all Michigan corpora- tions must pay this tax in additional to a federal tax of 124%4%; and this Michi- gan tax would probably be computed before the deduction of the federal tax. On the other hand, it is said by some that corporations are not covered by this amendment. If so, the effect of it is different; but it is still bad enough, Do you want the corporations exempted from such a tax? That is possible under this amendment. (b) A non-resident corporation doing business in Michigan would clearly not be subject to the proposed tax, even though continuing to do business in Michigan. It is clearly an “inhabitant” of the State in which it was incor- porated. Could its Michigan competitors continue to do business? What is to hinder their reincorporating under the laws of another state? (c) The law surely covers partners and partnerships. Do the people want to draw a distinction between them and corporations, to the disadvantage of the former? Would Cripple Michigan Industries 10. (a) It will be a loss to Michigan, industrially and otherwise. Why should an industry be established in Michigan if its tax law againsst corpora- tions or their resident stockholders is unfavorable, when other states impose no such tax? For the same reasons, why should an industry already located in Michigan stay here? There are many states which do not tax. They are bidding for industries. 10% is a severe tax. It will often result in inability to pay dividends, the mainstay of all industries. The dividends when declared will immediately be taxable specially as income and thereby be substantially reduced. The proposed amendment would make no difference in respect of dividends, for example, which are only 2% of invested capital and those which are 40% thereof. That is not the way to get capital for new or old industries in Michigan. It would often cripple Michigan industries, by preventing their meeting competition in other states that treat their industries more favorably. Where do incomes below $4,000 originate? Do not many depend on thriving Michigan industries? Would Drive People Out of Michigan (b) There are thousands of individuals who now call themselves residents of Michigan, but who can just as well call themselves residents of some other state which does not tax its citizens both on income and the source of it. ‘There are thousands of others who would need only to move a few miles to escape the effect of this proposed amendment. Their declaration as to their residence will determine it. In this country no taxpayer need submit to excessive or unjust taxation by a state. He can and will move himself, and if necessary his property, out of the state. (c) It is perfectly clear, however, that this amendment would not apply to an individual non-resident of Michigan, even though all his income is derived from property in the State of Michigan. People who are hard hit and feel that they are treated unjustly, will become non-residents, Will Cause Much Litigation Litigation is inevitable. Heretofore income tax laws have been framed and amended so as to cover the multitude of questions that arise. When the words are not clear, what is wise and just is not the determining factor, but what is the meaning of the words used. Much legislation will be necessary. What are “net gains, profits and income?” The Michigan legislature has not the power to define a clause in the Michigan constitution and without special constitutional grant it will have no such power. Usually “net income” means gross income less deductions. But what deductions? The law usually defines them with great particularity; but not so here. Does income include all dividends, even of corporations which have already paid all the taxes on its property and business? Does it include all interest on mortgages and bonds, even those which have paid the special tax? Does it include the rental value of a home owned? Does it include corporations? What corporations? Churches and charitable corporations? What rent paid for a home is a deduction? What depreciation? What proportion of a great number of expenditures usually amortized in annual installments? What contributions to charitable and re- ligious organizations? A multitude of other questions. 12. It will encourage extravagance in State Government. It is proposed to raise millions in additional tax money. No department is put under new limitations. Real estate taxation is not limited; nor personal property taxes; nor specal taxes. The result will inevitably be extravagance in state affairs. The majority of the people will presumably not be interested any longer in economy at Lansing. Enacting tax laws expressly to hit the “rich” is con- trary to justice and equity, and any injustice done by a community always reacts on the doers, to their injury. The amendment is a clumsy attempt to cover in a few words, with few interests represented, a plan that involves a variety of subjects, that requires many carefully drawn paragraphs to prevent injustice. If the amendment is adopted, it would probably require 500 new employes of the State to attend to the handling of these taxes. If a State income tax is what the people of Michigan want, there is a simpler way, a wiser way, a fairer way, a way that will cause less injury to the State, a way in harmony with the federal law and the needs of the State, a way that can be amended without much delay, in particulars that prove unjust in practice. FREDERICK W. STEVENS. We heartily approve the above: ROBERT D. GRAHAM JACOB STEKETEE CHARLES W. GARFIELD MARTIN H. CARMODY CORNELIUS DOSKER O. ALWIN KRAUSE E. D. KELLY, D. D. GERRIT J. DIEKEMA 18 MICHIGAN vo ze r , ; ' c OTT Michigan Retail President—J. B. Dry Goods Association. Sperry, Port Huron. First Vice-President—Geo. T. Bullen, Albion. Second Vice-President—H. G. Wesener, Saginaw. Secretary-Treasurer—H. A. Mulrine, Battle Creek. : Manager—Jason E. Hammond, Lansing. As To Overcoat Turnover. Men’s' wear watching their turnover of Fall clothing are ex- pected to pay close attention to the sales of overcoats. Not only will this be the case because of the higher dol- lar unit each coat represents, as com- pared with a suit, but also because of the conditions this Fall as the result of comparatively poor retail sales and over-production last Fall. For thing, it is figured that sumers will bring out from the moth- balls the overcoats that they bought toward the close of last Fall or at the end of the Winter at the large clear- ance sales which were then held. How important a factor this will be remains to be seen. There is also the circum- stance that quite a few retailers, par- ticularly the smaller ones, have car- ried over stocks of coats which will be “sweetened’ by their purchases for this Fall. If the weather becomes cool early, as the weather forecasters have it, the belief is that, these somewhat retarding factors, the retail- ers will do well in overcoat turnover. ——_—_—_>--. Will Again Lead For Spring. It is held to be practically certain that the leather and finished cloths will again form leading portions of the Spring lines of higher grade dress goods which will be opened within the next three to four weeks. For a while these fabrics lagged in the early buying for Fall of the cutting-up trade, but the favor accorded them during the last two months is said to indicate that their position as leading retailers in one Many con- despite suede cloths has been established. More- over, it is believed that the vogue of these cloths will continue through several seasons, this Fall marking only their first season in the trade. The action of the leading producer of the goods in sending to Germany for special machinery for the production of these fabrics is taken as definite evidence that these makers feel suede and leather finished weaves will lead for some time to come. ——_.--->___— School Clothing in Demand. Manufacturers of dresses for the young girl are now doing a big busi- ness in clothes suitable for school and college wear, according to the United Infants’, Children’s and Juniors’ Wear League of America. Plaids in fine woolen fabrics are very popular for this purpose, whether used for an en- tire costume or in combination with a plain material. A pleated skirt of plaid, with an overblouse of plain material with plaid collars ‘and cuffs and a belt of suede, is proving Leather belts are par- worn a good seller. ticularly good for girls’ dresses this are usually seen in the broader widths that are either worn at the normal waistline or slightly below. In party frocks for the sixteen- year-old miss, georgette and chiffon in with lace season, and pastel shades and gold trimming are among the favored fab- rics. > +. It Does Just the Opposite. Going contrariwise to manufactur- ers of preparations that make human hair lie close and sleekly to the head, a chemical which specialty of things for the fur trade has brought out a preparation to make the hair of certain short-haired pelts stand up. It is meant for use par- ticularly on natural muskrat, marmot and Hudson seal. In addition to mak- ing the hair stand up, the preparation is said to add to the luster of the pelt without affecting the color. The same concern has brought out a preparation for glossing such furs as Persian lamb, caracul and broadtail. It is claimed for this preparation that it imparts a fine gloss to 'the pelt without disturb- ing the curl, that it dries quickly. ——_-+2-->—____ Large Black Felt Hats Liked. Large ‘black felt hats with soft flanges of black satin ribbon around the crown are being favored by milli- nery buyers at the moment, and manu- facturers say they are receiving a great many orders for shapes of this kind. They are popular, it is said, because they can be worn with any type of costume. With very short back brims they are just as comfortable as the smaller types. Black hats of satin, and sometimes of satin and felt combined, are also seen here. All of these hats feature the gardenia the small blossoms being used in groups of two or three. These are either tucked into the crown base at the side, in the folds of a wide ribbon bow, or hold up a side-back brim. concern makes a and also trim, —_—_».-+-. Yarn Demand Is Active. New business in worsted yarns has been fairly active, the demand coming from the dress goods, men’s wear and knitted outerwear trades. It is held that the buying has substantially re- duced the stock yarn holdings of spin- ners and jobbers. Many of the former are now quoting prices from week to current warp and 2.50s lead in the buying o° week on wool costs. Single dress goods descriptions, together with varied spun Fancy mixes and white yarns from 2-36 to 2-50s rule for the men’s wear trade. Knitted outerwear numbers of worsted and wool yarns. TRADESMAN yarns are decidedly more active, some large bookings having been made re- cently. A fair call is noted for Jersey cloth yarns. —_—_~+~+-2>—____ Higher Prices Held Inevitable. Further strengthening in the prices of fine woolens for the women’s wear trade is remarked by practically all of the leading selling agents here. The small supply of raw wool which the mills have and the fact that stocks of wanted merchandise practically non-existent present no alternative but that prices must move higher, accord- ing to the selling agents. Manufac- tured yarns are likewise in scant sup- ply, ‘the spinners at present withdraw- ing quotations owing to the increase in raw wool costs and the limited quantities of wool they have on hand. The made that several rises in prices of goods will mark ‘the progress of the Spring season. oo Soft Effects in Spring Caps. Smooth finished fabrics in light colors are most used in the Spring lines of high-grade caps which whole- salers are showing. The trend is held to be markedly away from rough weaves and bold overchecks. In place of the latter, the leading cap cloths have conservative grounds against which silk overchecks stand out softly. Such colors as London lavender and silver and platinum grays are favored. This follows the trend in men’s sports garments which the caps match as ac- cessories. The outlook for a good season is held to be very favorable by the leading cap makers. Prices of cap cloths are moving up. are assertion iis September 24, 1924 Present Situation Not Realized. realize the Retailers do not yet change which has been taking place in the woolen goods market, particu- larly with reference to the finer and wanted women’s wear cloths which the stores sell over their counters. The stores still show no tendency to buy ahead, the fact that goods prices are advancing. A similar situa- tion exists in raw wool and piece goods stocks available in the market are at despite low ebb. WhenYou Sell OurLine of Popular Priced Trimmed Hats ot You are offering your customers big values for their money, and still maintaining a good margin of profit. You are increasing your store prestige and gaining that mouth to mouth advertising which a store enjoys when its satisfies its customers, Let us convince you. an assortment. us Cor_-Knotr Company Grand Rapids, Mich. Write for $F ESE|||)=SaBShEBEDa=aa=™_SSSSSHSHSSSSSSSSSSS——| TO OUR FRIENDS AND PATRONS We wish to express our appreciation to the mer- chants who visited us during Fair Week and made our Fair Week Sale the big success that it was. ‘To those who were unable to attend we would be pleased to have pay us a visit at any time as our lines are still complete. A trip to the House at this time would certainly be worth your while. Come and see us. GRAND RAPIDS DRY GOODS CoO. Wholesale Only complete stocks: WHOLESALE DRY GOODS Halloween Decorations We are offering for immediate delivery from Decorative Bunting Orange Colored Cambric Halloween Paper Napkins Halloween Ornamental Crepe Paper Black and Gold Plain Colored PAUL STEKETEE & SONS Crepe Paper GRAND RAPIDS, MICH. é é Se ol ~ Ge - > 4 ‘ at ve ot -“— September 24, 1924 MICHIGAN TRADESMAN 19 An Issue Which Is Invariably Ignored In less than fifty years the num- ber of departments of the Federal Government has grown from seven to ten. The bureaus that were less than forty have become 145 in num- ber, and there are besides thirty-five independent commissions and _ offices only two of which existed before 1890. In the seventies of the last century, the Government had about 50,000 employes. Now it has ten times that many. It is a growing institution of bu- reaucracy which has come to be called the Federal Octopus. Its needlessness and uselessness and cost and menace have been the subject for speeches in } Ava to! a pol ideas Congress, lectures in the Chautauqua - circuits, no end of newspaper com- ment and, we doubt not, large and al- most readable books. When Dawes set out to put the budget across he was carrying on a fight against the Octopus. When Secretary Mellon said that by economies taxa- tion could be reduced 25 per cent. more than it has been ‘he had his eye on the revenue-consuming Federal Octopus. Mr. Coolidge’s appeals for thrift in the use of Government money mean that steps must be taken to Federal throttle bureaucracy. Now while everyone is aware of the evil and has a perfect understanding of what part it plays in consuming the MUSKEGON National income not one of the polit- thought fit to make an issue of it. It was ignored by the conventions as if it did not Plenty of words about economics, but nothing at all about the travagances. One cannot believe that this was an oversight. Many of the delegates at the Republican officeholders and exercised the cour- ical parties exist. chief ex- convention were tesy that a larger group of office- holders could expect of them. Many of the delegates to the Democratic convention have been officeholders in the past and hope to be again. La- Follette wrote the platform of the Cleveland conference and in that plat- form are schemes for extending the bureaucratic system, not restricting it. So the question of bureaucratic gov- been brought into It will probably not until ernment has not this campaign. be brought into any campaign another element writes the party plat- forms—Toledo Blade. —_+ 22> Your money's fairly safe if you've reached the point where you can re- fuse a stock salesman’s invitation to lunch. ———_+-> You are entitled to a profit on your services if you can get it, but you won't be able to get it unless you give something in exchange for it 338,000 HORSEPOWER | ‘TO SERVE YOU- 1924 SUPERPOWER is Yours Today-What is it? C IRE ) Throughout the land you hear of “superpower — and—what is it? It is a development of Electric Service that com- munities served by Consumers Power Company have been enjoying for several years —for this Com- pany has pioneered in it and gives it to you in ad- vance of many American cities. The Day of Large, Interconnected Power Plants Today is the day of large, highly efficient power plants at important points—all interconnected to form a vast reservoir of power. The cities served are connected with this system—thus every community is backed by the combined economy and reliability of the entire system. It gives each community bet- ter service and helps overcome the increasing costs which today spell the end of local small plants. This is Superpower—and it is yours now as a user of Consumers Power Service. You are served through a 1500 mile superpower system —backed with the waterpower of the North and the steam- power of the large central plants. now act as reserves. Millions of dollars are being invested The local plants now in building greater resources to keep pace with your growing needs and assure you an ample, dependable “Consumers Power Service.” CONSUMERS POWER COMPAN General Offices, Jackson, Michigan MICHIGAN TRADESMAN September 24, 1924 tee ")) ne BRON Oh i Sweet Potatoes in Firm Pos'tion. The lightest crop of sweet potatoes in -the last eight years is indicated by the September 75,000,000 bushels. Market prices are correspond- high, although slight declines were reported uring the week, Partly because of dry weather in the forecast of ingly past South the original crop e:timate was reduced about 10,500,000 bushels dur- ing July and another 6,000,000 bushels during August. This leaves the pres- ent forecast slightly less than 75,000,- 000, compared with 97,000,000 last vear and 109,000,000 bushels in 1922. The only lower figure since 1915 was the crop of 1916, which totaled about 71,000,000 bushels. Alabama concedes first position, and North Carolina, which held third place in recent years, now leads with a forecast of 9,750,000 bushels. The next States in order of importance are Georgia, Alabama and South Carolina. Principal sources of carlot shipments always are the penin- sula section of Virginia, Maryland, Delaware and New Jersey, but the movement from this region to date has been only about half as heavy as last North Carolina and other Southern sections show a greatly in- creased output. Total shipments from all states to September 13 were about 900 cars less than to the same time a year ago, with movement rapidly gaining in New Jersey and Virginia. The twenty-five states shipping sweet potatoes in carlots increased their out- put from 18,000 cars during 1920-21 season to 19,300 cars during the next season and then to 21,250 cars in 1922- 23. But last movement dropped than 14,000 cars. If the usual 9 per cent. of the total crop is shipped this season it would mean a movement of 13.500 carloads. ——_+2. Will Futures Come back? In years of big canned food packs with substantial carryovers the metro- politan distributor has reached the con- clusion that buying futures had per- manently gone out of style. He has looked back to the deflation after the war and remarked to himself: “Times change. There never again will be the good old days when we bought ahead and then would carry over our load, or were pleased at our wise judgment in providing for the later outlets. We will follow the lead of the chain stores and cut out futures.” That policy has worked to the advantage of the dis- tributor for some little time, and so it Many buy- season. season the combined sharply to less was repeated this season. ers have gone short of their require- ments, expecting the packer to go long on his output. Maybe the canner would have done so—who knows? There are more factors in canned food distribution, however, than the packer More potent than weather condi- tions on canning operations. This is a big country, and if one section has more or less of a crop failure another is ready to make it up, but there are times, and this year seems to be one of them, when freaky weather has oc- curred from one coast to the other. The buyer has gone short on futures and the distributor. either is the effect of and the canner is going short on his pack, the former through choice and the latter necessity. What will be the result? Next spring will tell the story, and the 1925 pack may demonstrate that while styles change through former modes may again become the Just now it back recognized and accepted. looks as if futures will come strong. oe Orange and Grape Fruit Production in Florida. The orange crop. of Florida for shipment during the sea- son 1924-25 is forecast by the United States Department of Agriculture at 13,400,000 or 1,000,000 more than the record crop of 1923-24. The commercial grape fruit forecast of 8,600,000 boxes for shipment also is a record and exceeds the shipments of 1923-24 by 600,000 The orange crop is harvested from 70 per cent. of the orange acreage and the grape fruit crop from 75 per cent. of the grape fruit acreage. About 27 per cent. of the orange acreage and 30 per cent. of the grape fruit acreage now producing crops are in young bearing groves. will bear much heavier crops in the next commercial boxes, boxes boxes. groves and these young or two, the department Thirty per cent. of the total orange acreage is at present non-bearing, of year says. which one-half is in groves three years remainder in Of the 25 per cent. non-bearing grape fruit old or under and the groves over three years old. area, slightly less than half is three years old or under and the remainder three years. —_—_>2-____ Need a Million For a Cannery. At least a million dollars will be re- quired to reconstruct the Sears & Nichols Canning Co., at Chillicothe, Ohio, it was disclosed in the new plan for.reorganization and refinancing the company, made public last week when communications addressed _ to creditors, second mortgage bondhold- ers and common and preferred stock- holders of the company. The plan calls for $750,000 for bidding in the plants. This money is to be provided by the sale of $650,000 first mortgage 6¥4 per cent. bonds to net $600,000. The balances required for this pur- pose would be provided by the sale of preferred stock. The sum of $250 000 will be required as working capital. more than were M. J. DARK & SONS GRAND RAPIDS, MICH. Receivers and Shippers of All Seasonable Fruits and Vegetables FLOUR Common sense approves the use of flour that gives the best results. Of course price is a factor, but price is necessarily secondary to the results obtained from any brand. FANCHON and RED STAR finest family flours, and OLD GOLD, unexcelled for bakers, lends proof to the fact that results make the flour cheap. Only perfect results are possible with these flours. JUDSON GROCER COMPANY DISTRIBUTORS GRAND RAPIDS, MICHIGAN Headquarters for THURMOND GRAY WATERMELONS GEORGIA ELBERTA PEACHES KENT STORAGE COMPANY GRAND RAPIDS_~ LANSING ~ BATTLE CREEK holesale Grocers General ‘Warehousing and Distribu ting ‘ ~ ae eS September 24, 1924 MICHIGAN TRADESMAN 21 Several Metals Found in Sea Food. Lobsters, oysters and crabs contain copper, iron, manganese and zinc, ac- cording to a report submitted to the American Chemical Society meeting recently at Ithaca, N. Y., by Dr. J. S. McHargue, director of the labora- tory of Chemical Research of the Ken- tucky Agricultural Experiment Sta- tion at Lexington. “The lobster,’ says Dr. McHargue’s report, “has long been regarded as the king among blue bloods. However, judging from the amount of copper found in the different portions of the lobster, it is apparent that the oyster contains more copper than the lobster, neither is the blood of the oyster blue. “The the lobster appear to be richer in copper than the other parts analyzed. It is quite probable that the liver of the than any other of its organs. The edible por- tail contains quite ap- preciable amounts of both copper and considerably stomach and thorax of lobster is richer in copper tion or meat zinc, “The crab contains appreciable amounts of copper and considerable zinc. “The soft shelled crab contains per- much edible tissues as the lobster and considerably more zinc. Since the shell was includ- ed in the analysis of the crab it is quite probable that the edible meat would give a larger figure for copper than haps as copper in its in this analysis.” The vitaminic factor, in which Ran- doin, the French scientist, has shown the oyster to be rich, may, Dr. Mc- Hargue prophesies, ultimately prove to be zinc. “As investigations,’ continues Dr. McHargue, “tend to show that copper, manganese and zinc are esseential in the metabolism of higher animals, in- cluding man, it is evident that the con- sumption of clams, lobsters and crabs and other sea food will sup- ply the which have been eliminated in the highly milled and cereal products which important part of our oysters, minerals demineralized form a diet.” Scientific enquiry at Johns Hopkins University and the Pasteur Institute, Paris, it declared, support Dr. McHargue’s theory that these elements are vital factors in plant and animal metabolism. A second report from the Kentucky station deals with an enquiry aiming to ascertain which of the elements are necessary and what their func- tions. Results of work in this field, described as “a research problem of fundamental importance ‘to American agriculture,” thus summarized: “Fertile soils contain copper, mangan- ese and zinc. Plants grown in the soil absorb these which are stored in the leaves and in the peri- When the cereals—corn, wheat and rye—are highly milled the resulting degermed cornmeal, patent flour and_ polished rice are deprived of the greater part of the compounds of copper, iron, manganese and zinc, which appear to be factors in animal nutrition. “In practical agriculture depleted soils may require the addition of avail- able compounds of copper, manganese very was are were elements, carps and germs of the seeds. and zine in order to restore and main- tain productivity and go to produce a food supply containing these vital factors in normal proportion.” 2. The Panorama of Agriculture. We have learned that agriculture is a business enterprise that lends itself to artificial aid no more readily than do other business enterprises. In their distress, farmers have al- ways sought assistance of Congress which, if granted, would have affected badly the whole Nation’s economic progress. Law controls agriculture as it does other human efforts. Time and again during periods of distress and wild efforts for artificial aid, na- ture has asserted itself and brought relief. In the recent agricultural distress, high tariffs were found inconsequen- tial. It became evident that they could world production. Even if all the artificial aid demanded by farmers had their condition would not have improved in Now, with the change of not control been granted, the least. occupations abroad and a decreased production of foodstuffs, there is a greater demand for our surplus pro- duction at a substantial increase in prices. From 1896 to 1913 there was a con- products, cent. Al- migration stant rise in agricultural amounting to about 65 per though there was a from the farms to the cities, steady those who remained on the farms were able to produce, with the assistance of im- proved machinery and implements, sufficient to meet the larger demands. To-day, about 52 per our population live in cities. although much smaller than formerly, are supplying millions people with foodstuffs at abroad. cent. of The farmers, numerically more of home and We ‘have about six and a half mil- lion farms with an average investment of $12,000 each. Farms, equipment and cattle compose our largest Nation- al asset: and the manner in which this asset is used determines largely the profitableness of our trade and com- merce. The farm is a business enter- prise and must be operated as such. It differs other prises only because production is slow from business. enter- and cannot be controlled as fabricated commodities can, and because the farmer is both owner and laborer. Practical management of the farm, adapting its production to the needs of the urban population and eliminating unprofitable crops, will do more for the rehabilitation of our agriculture than all the patliatives that man can devise. The farm is of vital importance be- cause it is the backbone of our pros- perity. I am confident that our agri- culture will in the near future become one of our most profitable industries, and figure the Na- tion’s commercial welfare. The realiza- tion of this future position of agricul- ture will come just as quickly as the problems are solved by good sense, and the farmer realizes that farming is a business that will neither prosper prominently in nor in any way benefit from artificial aid. ye. —_———— Increase of things often means de- crease of thinking. Tregoe. “Yellow Kid” BANANAS always give complete satisfaction Mail orders solicited and given prompt service. The VINKEMULDER CO. GRAND RAPIDS, MICHIGAN DELICIOUS NUTRITIOUS WHOLESOME You Make Satisfied Customers when you sell ‘““SUNSHINE”’ FLOUR Blended For Family Use The Quality is Standard and the Price Reasonable Genuine Buckwheat Flour Graham and Corn Meal J. F. Eesley Milling Co. The Sunshine Mills PLAINWELL, MICHIGAN Watson-Higgins Milling Ce. 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- ulated meal, Buckwheat flour and Poultry feeds. Western Michigan’s Largest Feed Distributors. Chocolates Package Goods of Paramount Quality and Artistic Design THERE IS MONEY FOR YOU IN 5c. and 10c. Bars. TRY a 10c Cee ee. ......... 5c CHOC LOGS __-_-- 5c STRAUB CANDY COMPANY Traverse City, Mich. 407 North Hamilton St., Saginaw, W.S. Moseley Brothers GRAND RAPIDS, MICH. _Jobbers of Farm Produce “The Wholesome Spread for Bread” “THE ORIGINAL” QUALITY NOT PREMIUMS SELLS NUCOA I. VAN WESTENBRUGGE Muskegon-Grand Rapids-Holland MICHIGAN TRADESMAN Dd) vy (eZ tit ve - 15 i. is Van ee — = = Ace ete ryt N [ee op l= POE meal: Thr ea: ee S\ ~~ es _— =< ~ =~24 oor a om am = 2 - . —- = ~~ — ~ - = wo — > e a = — < - —_— -fi = ss AND HARDWARE = il a : _ onet = — = 2 , 2 a or —_— oni Z zZ = os 47. Ss & 2 = 4 s 2 = > Zen = ne = =g m Er : auZy: We Ifa) " ry OI 2 Mt Michigan Retail Hardware Association. President—A. J. Rankin, Shelby Vice President—Scott Kendrick, ‘Flint. Secretary—A. J. Scott, Marine City. Treasurer—William Moore, Detroit. The Art of Selling Hot A’r Furnaces. Written for the T It pays to know your business thor- Knowledge of the article you are selling is at the root of all success- ful salesmanship. radesman. oughly. The writer was recently in the office of a real estate dealer who makes a business of building houses for sale, and there overheard the dealer explain- ing to a prospective customer the merits of a certain house. Every im- portant detail of construction was stressed, and particular emphasis was laid upon the fact that the house was built. Instead of heing satisfied with this plain statement of the case, however, the real estate man went on to explain just why the method of construction he employed was superior to the or- dinary methods; and, to make this clear, he gave his customer a little talk on the subject of heat. He told how both heat and light waves have a for- ward motion, while sound waves move from side to side; how the velocity of heat waves is retarded more by the difference in the density of the medium through which they pass than by any quality of the medium themselves; and then he demonstrated by the use of books and papers on his desk the ar- rangement of boards and sheathing which he used to create air spaces in the outside partition walls of his warmly house so as to secure the best pos- sible insulation and thus prevent un- necessary loss of heat from the build- ings. It was a very interesting talk. After- ward, I asked whether he usually took that much trouble with every cus- tomer. He answered that he always made it a point to explain every feature of convenience or superiority of construc- tion in his houses. In fact, his cus- tomers seemed to be quite as much in- fluenced by these details as by the matters of price and location. And he has sold a lot of houses and made well on them. The instance reminded me how es- sential to any thor- ough knowledge of everything per- taining to the article he had to sell. salesman was a One of the most successful cutlery salesmen who ever traveled in Amer- ica was an old German who could en- tertain his customers for hours telling them interesting details regarding the manufacturing processes employed in his factory. That man knew the en- tire history of cutlery manufacture from the days when Damas-us alone held the secret of tempering steel down to the more recent times of Solingen and Sheffield cutlery. Now, this same principle of know- ing the goods is entirely applicable in the selling of hot air furnaces. A manufacturer in this line tells me he was once calling on a furnace dealer located in a Pacific Coast town. The handling a furnace that did not seem at all suitable for the fuel used in that locality and which did not appear to possess any special features to commend it to the people of the place. Notwithstanding this ap- parent handicap, however, the dealer was selling six or seven carloads of these furnaces in a year, while most of his competitors were ‘having trouble to get rid of a single carload. dealer was The secret of this dealer’s success price-cutting; for although, according to the other dealers, fur- nace prices were “all cut to pieces,” even they were compelled to acknowl- edge that this man always got good, not to say fancy, prices for his heat- ing plants. Neither was his success due to the quality of the goods sold, or to any superiority of construction, for the heater he was selling was just a shade better than second rate. The simple fact of the matter was, that the dealer himself was so confident and so enthusiastic regarding the furnace he handled, that he seemed able to im- press his customers with the idea that defects were Was not even the most obvious really points of advantage. Of course quality is something that no furnace dealer should neglect. It pays to handle a quality article. But it must not be forgotten that quality alone will not sell furnaces; that the dealer has to use real salesmanship; and that real salesmanship with poor- er goods often produces more sales than A-1 goods there is no salesmanship at all. A man who has studied such matters analyzed for me what percentage each branch of the salesman’s art exerted where in making sales. His analysis of a certain furnace sale was something like this: Salesman’s argument and explana- tion of superior features, 30 per cent. Salesman’s evident knowledge of the heating business, 10 per cent. salesman and_ his 10 per cent. Enthusiasm of confidence in the heater, Known responsibility of dealer and reliability of manufacturer, 15 per cent. Appearance of heater, 10 per cent. Recommendations of users, 5 per cent. Price, 10 per cent. General advertising, 5 per cent. Miscellaneous, 5 per cent. I am inclined to think that the recommendations of users would be more influential than the estimate.in- dicates, where the salesman was equip- September 24, 1924 Motor nite Trucks | “so” To Fit Your Business | gAND : SALES SERVICE | ECKBERG AUTO COMPANY 810 IONIA AVE, NW. SIDNEY ELEVATORS Will reduce handling expense aad speed up work—will make money for you. Easily installed. Plans and instructions sent with each elevator. Write stating require- ments, 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, Ohio IN BARLOW BROS. Grand Rapids, Mich. Ask about our way Foster, Stevens & Co. WHOLESALE HARDWARE IR 157- 157-159 bisice i - GRAND - RAPIDS - 151 161 lini a N. Ww. MICHIGAN Michigan Hardware Company 100-108 Ellsworth Ave., Corner Oakes GRAND RAPIDS, MICH. Wholesalers of Shelf Hardware, Sporting Goods and FISHING TACKLE Decorations losing freshness KEEP THE COLD, SOOT AND DUST OUT Install “‘AMERICAN WINDUSTITE" l-n Weather Strips and save on your coal bills, pine 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, Rattle-proof . Made and Installed Only by AMERICAN METAL WEATHER STRIP CO. 1 Division Ave., North Citz. Telephone 51-916 Grand Sabite. Mich. 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 ° Be be Be September 24, 1924 MICHIGAN TRADESMAN 23 ped to use such recommendations sys- tematically. But the — salesman’s knowledge of his goods, his confidence in them, his knowledge of heating generally, are the vitally important factors in successful selling. Successful salesmanship implies more, ‘however, than the mere ability to close _ sales. Each transaction should show a legitimate profit. Many a furnace dealer who seems to possess all the other necessary qualifications for successful selling falls down com- pletely in the final analysis because he lacks the courage to ask what he knows a heating plant is wort’. The dealer who does business with- out a fair profit may get what gratifi- cation comes from closing the con- tracts and transacting the business; but his bank account does not benefit from his activity and sooner or later he loses out in the business. A difficulty is that many furnace dealers have only a superficial knowl- edge of what the materials for warm air heating actually cost them. Yet they do not hesitate to quote prices on complete heating plants, basing their estimates simply on what they have been charging for similar work in the past. This is a dangerous policy and an exceedingly unsatisfactory one. If the dealer has not the time to lay out the plant and make an estimate of cost, he had much better send the plans to some reliable manufacturer with whom he is doing business and have the heating lay-out and estimate made up by an expert in that line. In fact, for the ordinary dealer who has not had time to master all the details of cost and installation and who has a hundred other matters clamoring for his attention, this is usually the better and safer way to handle the business. The very best method, however, is to know the business thoroughly, right from the ground up; to know and keep constantly in touch with changing costs; and to be able to go ahead with the planning and estimating a job re- quires with the perfect confidence en- gendered by this knowledge. Thus knowledge of the goods not merely helps to sell them, but helps to make the sale a profitable one. Victor Lauriston. —_——_»++.>—____ Successful Candidates at the Board of Pharmacy Examination. Registered Pharmacists. George A. Berg, Detroit. Sigmund Buszek, Detroit. Wm. P. Cusick, Ann Arbor. George C. Gerrard,-Calumet. Mrs. Mae E. Luck, Battle Creek. John W. Dundhal, South Range. Charles R. Nearman, Iron Moun- tain. Albert DeVic, Detroit. Joseph F. Dowdle, Detroit. Thomas R. Knowle;, Highland Park Varrv | Kusiak, Detroit. Maude E. Nelson, Pontiac. Richard L. Parrott, Detroit. Registered Assistant Pharmacists. Solomon Levin, Detroit. Roy L. Bannon, Manistique. Tohn A. Grubba, Detroit. Arthur R. Johnson, Marquette. M. N. Mugurian, Detroit. Kenneth C. Noble, Grand Rapids. Frank R. Wileden, Lansing. Are you the kind of employe who draws pay only for the use of hands and feet, or is your brain on the pay- roll too? WILES OF UNSCRUPULOUS. Necessity of Organized Protection Against Dishonest Vendors. The National Better Business Com- mission consists of thirty-eight similar organizations reaching across the country. We are supported by the legitimate business interests in our various communities. We are not a police bureau and are not granted any special authority, but we are probably best described as a referee of business ethics as they pertain to advertising and selling. We are formed to call fair play between retailer and consum- er. We protect the ceception and automatically eliminate unfair competition for the dealer, so our existence depends upon our abili‘v t.. call fair play. "+ may be interesting to know thai consumer fro. these Better Business Commissions have two departments, Merchandise and Financial. A merchandise man- ager is head of the merchandise de- partment. It is his business to exam- ine the merchandise advertising that appears in local and to have professional shoppers respond to advertising that he ceive the public. These shoppers are not detectives but they are presumed to represent the normal and are expected to get the same treat- ment they would when they respond Merchandise is purchased newspapers believes may de- purchasers to the sale. the same as the consumer buys it and is compared with similar merchandise. After their the shoppers make out reports. making investigations They are either favorable or unfavorable. If the report is favorable it blue confidential report and if unfiv- goes on a orable on a pink confidential rep: rt, sent to the Unfavorable a-e followed up by our merchandise ana 1s executives of thie firms shopped. reports manager who interviews the executives of the firms against which they have been issued. This is necessary as shoppers may be mistaken, but if the complaint is sustained, we expect the merchant will eliminate the transgres- sion objected to. Shoppers also report on the service rendered by the clerk and this impar- tial checking up on the clerk’s service stimulates better clerk’s service. Down through the ages have come many changes in the manufacture and description of merchandise. Some- times these changes in description have been of such a nature that they deceive the average reader. For in- stance, in the production of fabrics, there are that look like all linen and there are fabrics that are all names are used to fabrics linen. Sometimes describe them that mislead the public as to their material content. For in- stance, there is the all linen called linen, there is Union linen that is made up of linen and cotton. There are so called Scotch and India linens that are all cotton. in the names of the latter two that in- forms the consumer that one fabric is linen and cotton cotton, and it can be readily seen that descriptions of this character are un- fair. The same.practice is carried on in silk, wool, furs, jewelry, furniture, etc. To overcome these practices, the Bos- ton Better Business Commission makes fabric There is nothing and another is all recommendations to local merchants suggesting how these vari- definite ous materials should be advertised in order to eliminate any deception. In make which are in order to proper recommenda- tions reality rules to guide retail advertising, we make thor- ough investigations in various lines of merchandise. We analyze all products and practices from three fundamental viewpoints before issuing a recom- mendation and follows. First, the trade practice; third, public opinion. they are as material factor; second, By this method, we can usually come to a that will deal fairly with the retailer and the consumer. conclusion In making investigations, which by total more than thousand for 1924, we not only buy merchandise for frequently resort to chemical analysis. Many imitated the way will three comparison but we materials are so that it material content splendidly is impossible to de- termine true without resorting to chemistry. Another feature of work which helps the consumer to the producing of educational publicity. avoid deception is We have been running a series of facts for shoppers for thirty-three consecu- tive Sundays in space donated by the Sunday Advertiser. The Boston Trans- script has given us splendid co-opera- tion in running a series of articles on ‘Linen,’ | Whe Herald and Traveler frequently runs a little ad- “Truth in Boston vertisement entitled Adver- tising’ calling the attention of their this Commis- readers to the work of sion. The other newspapers have also frequently run publicity matter rela- tive to our work. No unfair practice can go on very. who are long if deceived will tell Our organization is fully equipped to take the people the proper authority. up consumer complaints and we _ be- know of our organization they will bring to our at- unfair tices which we can quickly eliminate. lieve when the people tention any evidence of prac- Of course, all complaints are not justi- fied. Sometimes it is a mistake on the part of the consumer or the dealer. We have found from actual practice that anxious t. be honest dealers are all fair with their customers. Edward L. Green. Canned Food Week in Hotels. As this is a Nation of many trans- large cities live thousands whose permanent homes are ients and in the in hotels, canned food distributors realize that the educational feature of Food Week, November 8-15, can be accomplished by securing the co-operation of hotel men. Frank E. Gorrell, secretary of National Canners’ Canned Association, has sent suggestions which can be made to hotel men. Menus are outlined in which canned foods fur- nish a complete meal and data is sup- plied so the hotel can gauge the num- ber of cans of the various sizes neces- sary to serve 100 Canned Food Week seals will be supplied so the menu embellished. guests. card may be The suggested dinners and luncheons include assortments of canapes, cock tails, soups, relishes, main courses, alternates for vegetables, alads and brown potatoes, desserts. For the bread course bread may be served from cans, sixteen three-pound cans serving 100 guests. : —_~+-.—____ Employ your time in improving yourselves by other men’s documents; so shall you come easily by what others have labored hard for. CHAS. A. COYE INCORPORATED * Manufacturers of and Dealers in CAMPING EQUIPMENT PAULINS and COVERS AWNINGS and TENTS FLAGS and BANNERS BOAT SUPPLIES LITTLE BEAR CEMENT PRESERVO, MARINE GLUE he 168 Louis St. Both Phones Grand Rapids, Mich. WE INVITE you need quick service upon. Call us on either phone. 1—3 IONIA AVE. your orders for DEPENDABLE high grade oak tanned or waterproof cemented LEATHER BELTING. As belting manufacturers of twenty-! in a position to render any kind of prompt belting service, either from our LARGE STOCK on hand, SPECIAL MADE to fit a particular requirement, or REPAIRING leather belts that GRAND RAPIDS BELTING COMPANY Leather Belting Manufacturers GRAND RAPIDS, MICHIGAN our years experience, we are BELTS USED SHOW CASES For the first time since the war we have a good supply of used show cases. Look them over. GRAND RAPIDS STORE FIXTURE CO. 7 lonia Ave., N. MICHIGAN TRADESMAN September 24, 1924 => = = — = — = = = IE COMMERCIAL TRAVELEB: —4 - = 2 Programme To Be Observed at De- troit Convention. Detroit, Sept. 23—Detroit will this week prove the Mecca for the annual pilgrimage of hotel men, meaning the convention of the Michigan State Ho- tel Association, at the Hotel Statler, the home of its President “Bill” Klare, on Friday and Saturday of the present week. Here is the invitation sent o* to the fraternity, by the officers, full of at- tractive predictions: “If you are already a member of the Michigan State Hotel Association and have attended its annual gatherings, it will hardly be necessary to tell you what you may reasonably expect in Detroit on this occasion, but for the information of the newer affiliants and such as do not belong to the Associa- tion, but are just as cordially invited to attend and participate in its pro- ceedings, we are enclosing an advance program which will give you an idea ot what actually happens to hotel men when they are at the mercy of other hotel men who are doing the enter- taining. “From the time of your arrival until the curtain goes down on the final scene, you will be entirely and ex- clusively in the hands of your friends, who constitute the Detroit Hotel As- sociation. There are no classes or degrees in the Dual associations. The alleged “big fellow’ depends just as wholly on the co-operation of the land- lord of the smaller city or town as he does on his own immediate colleagues, when it comes to matters of legisla- tion, etc., and ten-to-one, he has but gone through the process of trans- plantation from the smaller country to the larger city affairs. We are all good fellows battling for a cause which is meritorious and just and the “snob” is not mentioned on the roster. “Therefore, conversant as we are with the fund of instruction and en- tertainment which has been provided for you, we urge you to bring your wife or other members of your family to Detroit, on this occasion, and par- take of the hospitality of our brethren in that wonderful city. “Everything will be interesting, but the country hotel will have a special “inning” on Saturday afternoon when the entire session will be devoted to a Round Table discussion of his own problems in his own way. “All social affairs will be strictly in- formal and visiting brethren will dis- cover an air of democracy prevailing that will be refreshing. “Now come. Come prepared to re- main during the entire session if pos- sible, but come, whether or no. “Please make your reservations at once. All hotel occommodations will be “free as grace” and Detroit hotel men will welcome the opportuni*- of brushing shoulders with vou.” Fair enough, anyhow. This is the program ranged for Friday: so far as ar- 9 a.m. Registration. Foyer—ball- room floor. 9:30 a. m. General meeting—large banquet hall. 1. Invocation—Bishop Herman Page 2, Roll call. 3. Announcements. 4. Address of welcome—Acting Mayor John C. Lodge. 5. Reply—Fred Z. Pantlind, in be- half of Association. 6. Appointment of nominating com- mittee. 7. Appointment of resolutions com- mittee. 8. President’s address. 9. Report of Secretary. 10. Report of treasurer. 11. Report of auditing committee. 12. Report of executive council chairman. Address — “The Tourist and Paved Roads.” Col. H. C. Boyden. 14. Report of standing committees: a. Constitutional—Chas. S. Steven- son. b. Legislative—W. L. Jr. c. Membership—W. G. te. 15. Report of committee on “Adver- tising Michigan’’—Fred Z. Pantlind. McManus, Schindihet- 12:30 p. m. Buffet luncheon, Hotel Statler. 1:30 p. m. Exhibits—Small banauet hall. Afternoon Session. 16. Report of special committee on A. H. A. 17. Discussion. 18. Address — John D. Martin, Chairman Hotel Committee Michigan up 19. Address—Dr. R. N. Olin, State Health Department. 20. “Advertising Hotels—E. L. Triffit. 3:30 p. m. Auto tour over Wayne county roads—Direction Ed. Hines, County Road Commissioner. 6 p. m. Dinner and dance Beach Grove Country Club—Canada. Saturday. 9 a. m. Exhibits—Small banquet hall 9:30 a. m. 1. Discussion:‘ led by Jos. Couture, House, Cadillac. 2. “sreat Lakes Olmsted. 3. Address: —Lee Smits. 4. Address: Cyril Arthur Player Discussion led by Walter Hodges. 5. Address by Mr. O’Brien, Secre- tary Ohio Hotel Association. 6. Report of nominating committee Balloting. 7. Address: Mr. John Lovett, Mich- igan Manufacturers Association. 12:30 p. m. Luncheon, Hotel Tuller, courtesy Lew Tuller. 2p. m. Meeting. 8. Report of tellers. 9, Election of members of execu- tive council. 10. Address: Prof. Alfred White— University of Michigan. 11. Round table discussion by coun- try hotel men. 12. Reading of communications. 13. Unfinished business. 14. Special resolutions. 15. Installation of officers. 16. New business. ‘The Tourist Camp” New Russell Tours’’—David “Your Friend the Fish” 6:30 p. m. Annual banquet at Hotel Statler. 8 p. m. Dance. Advance data gleaned from the forthcoming report of the secretary shows that the Association has grown about 60 per cent. since the last annual meeting. At that time there were 210 members in good standing. To-day there are 327, an increase of 120. As compared with other State as- WESTERN HOTEL BIG RAPIDS, MICH. Hot and cold running water in all rooms. Several rooms with bath. All rooms well heated and well ventilated. A good place to stop. American plan. Rates reasonable. WILL F. JENKINS, Manager. Columbia Hotel KALAMAZOO Good Place To Tie To Lansing’s New Fire Proof HOTEL ROOSEVELT Opposite North Side State Capltol on Seymour Avenue 250 Outside Rooms, Rates $1.50 up, with Bath $2.50 up. Cafeteria in Connection. CODY HOTEL GRAND RAPIDS $1.50 up without bath RATES { $2.50 up with bath IN CONNECTION CAFETERIA HOTEL KERNS Largest Hotel in Lansing 300 Rooms With or Without Bath Popular Priced Cafteria in Connection Rates $1.50 up E. S. RICHARDSON, Proprietor 7 Rattan ake GT eee 8 od 0 A me Onehalf block fos aie §6of the Union Station GRAND RAPIDS NICH 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. OCCIDENTAL HOTE! RE PROO CENTRALLY LOCATED Rates $1.50 and up EDWART R. SWETT, Mor. Muskegon a Michigan 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. JOSEPH MICHIGAN ST. The Durant Hotel Flint’s New Million and Half Dollar Hotel. 300 Rooms 300 Baths Under the direction of the United Hotels Company HARRY R. PRICE, Manager INDIA TIRES HUDSON TIRE COMPANY Distributors 16 North Commerce Avenue Phone 67751 GRAND RAPIDS, MICH. TYPEWRITERS Used and Rebuilt machines all makes, all makes repaired and overhauled, all work guaranteed, our ribbons and car- bon paper, the best money will buy. Thompson Typewriter Exchange 85 N. lonia Ave., Grand Rapids, Mich. MORTON HOTEL When in Grand Rapids you are cordially invited to Visit, Dine or Dance in this new and Beautiful Center of Hospitality. 400 Rooms—400 Baths At Rates from $2.50 W. C. KEELEY, Managing Director. Menus in English The Center of Social and Business Activities THE PANTLIND HOTEL Everything that a Modern Hotel should be. Rooms $2.00 and up. Jerk-Amevican ff Excellent Cuisine Turkish Baths With Bath $2.50 and up. WHEN IN KALAMAZOO Stop at the Headquarters for all Civic Clubs Luxurious Rooms ERNEST McLEAN, Mgr. Corner Sheldon and Oakes; Facing Union Depot; Three Blocks Away HOTEL BROWNING GRAND RAPIDS Rooms, duplex bath, $2 Private Bath, $2.50, 150 Fireproof Rooms $3 Never higher HOTEL CHIPPEWA European Plan HENRY M. NELSON Manager MANISTEE, MICH. New Hotel with all Modern Conveniences—Elevator, Etc. 150 Outside Rooms Dining Room Service Hot and Cold Running Water and Telephone in every Room $1.50 and up - 60 Rooms with Bath $2.50 and $3.00 | wT ry Pa al ; © ys > 2 <. £ - | e » ¢c> als 9 cf s v « fe ~ ap tt £ - ce fb a 4 September 24, 1924 sociations, New York leads with a membership of 1,340; Pennsylvania, 700; with Michigan third in the list. In point of actual accomplishments Michigan stands close to the head of the class. Frank S. Verbeck. —__+>+»—___ Items From the Cloverland of Michi- gan. Sault Ste. Marie, Sept. 23—F. Burn- side, who for the past year conducted a grocery store on Portage avenue, near the ferry dock, has sold out this stock and closed the store. He con- templates engaging in the hotel busi- ness. Gardner & Son, at Manistique, have sold their branch confectionery store to Lawrence Blair, who will continue the business. W. B. Sprague, formerly with Mr. Eddy, is now in the employ of P. T. McKinney & Sons, on Portage avenue. Alvin Goodrew, the merchant at Hunt’s Spur, paid the Soo a visit lasts week, making the trip via automobile. H. J. Wright, the popular manager for the Gannon Grocery Co., sprung a surprise on his many friends by the announcement of his marriaye to Miss Miriam J. Curry, one of Brimley’s fairest daughters. They were married at St. Ignace Sept. 20, after which they left for Detroit. They will motor through Indiana, stopping at a number of cities in that State, and will re- turn via Chicago and through Wis- consin. The Chippewa County Farm Bureau has moved its office and store from Ridge street to South street. Dr. Howard and wife are attending the convention of chiropractics being held at Davenport, Iowa. On their return they will stop at Clare to visit Mrs. Howard’s mother. More people would be good if being good were interesting. The duck season opened Sept. 16 and many of our local mighty hunters are availing themselves of .the oppor- tunity to get their quota of the birds, which are reported to be quite plenti- ful. H. E. Fletcher got one so far, which is more than many others who have slept in tents, so as to make a killing in the morning. Since the closing down of the steel works in the Canadian Soo some of the stores in the immediate vicinity have closed and many men are looking for other employment, rather than move away. Jazz music will pass out of existence this winter, they say, and this is the fourth winter they have said it. Warren Bailey, known as the Grand Old Man of Drummond Island, died at his home last Thursday at the age of 83 years. He came to Drummond Island forty-two years ago with his family and has ever since been en- gaged in the lumber business. He was also school treasurer for about twenty years. Mrs. Bailey died four- teen years ago and since that time he has been making his home with his daughter, Mrs. F. Avery. He was the father of fifteen children, twelve of whom still live to mourn his loss. Mr. Bailey was an active sportsman, never failing to enter the woods dur- ing the deer season, and very seldom did he miss filling his license. Last fall he killed a fine large buck. It was the custom of the Bailey family to eather on Christmas eve at the Bailey home and. after distributing presents fom the large Christmas tree to the volimited number of grandchildren end parents, to partake of «a most sumptuous supper prepared by _ the daughters and granddaughters. Mr. Bailey always presided at the head of the table and gave an appreciative toast. His last year’s toast was, “Here’s to the fourth generation.” It will long be remembered how happy Mr. Bailey was that night among his flock of fifty-one. The bereaved have the sympathy of a large circle of friends. Services were theld at the Congregational church, Rev. Strick- MICHIGAN TRADESMAN land officiating. Interment was made in the family lot in Drummond cem- etery. The Northern Finance Co., of East Jordan, has purchased J. J. Herbert’s interest in the Peninsula Motor Co., at Manistique. Prices are on the up tend, but tald is still cheap. William G. Tapert. —_—_»>+ > Gabby Gleanings From Grand Rapids. Grand Rapids, Sept. 23—-Mr. and Mrs. John D. Martin accompanied by there daughter, Esther, will motor to Detroit Thursday to attend the annual meeting the Michigan State Hotel As- sociation Friday and Sturday, John, as special representative of the Grand Council of Michigan United Commer- cal Travelers, will attend the business sessions, During this convention, which will be attended by representa- tives from practically all hotels in Michigan, there will be many social functions consisting of luncheons, a barbacue and dance at Grosse Pointe Friday evening, theater parties for the ladies Saturday afternoon and the an- nual banquet and ball Saturday at the Statler Hotel. ——_~+-.+—___ Protecting Tobacco Field. Edmonton, Ky., Sept. 22—Tobacco growers in Metcalf county planted dynamite in a field connected with batteries and stretched a wire above the ground so night riders would set off their mines. One night a chicken flew against the wire and touched off the whole works. The mines were planted under direction of an ex-ser- vice man who knew how it was done in France. They had no chickens to contend with over there, however. ————_»>+ + Detroit—The Wright & Parker chain stores have filed a petition for volun- tary dissolution. Over-expansion and falling off in business ‘were listed as reasons for this move on the part of stockholders. Receivers of the com- pany are authorized to continue the business of the stores. The filing of the petition is the result of agreement on the part of creditors and stock- holders to conserve the assets. All large creditors of the corporation had been informed of the proceedings, it is said, and were friendly toward it. Assets of the Wright & Parker cor- poration are given as $750,000, which is said to be far in excess of the cor- poration’s liabilities. —_~2++2s—___ Muskegon—The Greater Muskegon Chamber of Commerce has completed an industrial survey which is believed by local experts to be one of the most comprehensive ever attempted in Western Michigan. The chamber will put an agent in the field in an effort to explain new industries that would fit in well with the local facilities. Chicago and Milwaukee will be the fields attacked with most vigor. —_—_2~-2>__—_ Muskegon—The Bennett . Injector Co., one of the largest manufacturers of grease and oil pumps in the world, which was organized here four years ago, announces purchase of the Maxi- moter Co. building. at Muskegon Heights. The new building will per- mit the company to make considerable expansion. ———__.--2 Blanchard — Harry McCabe, has been appointed manager of the Blanch- ard Warehouse Association Potato Cellar, formerly known as the Gleaner Cellar. Corporations Wound Up. The following Michigan corpora- tions have recently filed notices of dissolution with ‘the Secretary of State: Manitou Realty Co., Manitowoc, Wis.- Ewen, Mich. Radio Fuel Co., Morgantown, W. Va.- Jackson. Welch Shoe Co., Grand Rapids. Demountable Batteries Corporation of Michigan, Detroit. Columbia Construction Co., Ye Sweete Shoppe, Adrian. Davison Land Co., Flint. Burton Theater Co., Grand Rapids. Sigler Player Action Co., Hastings. Tuscola Sand & Gravel Co., Cass City. Michigan Electric Sales Co., Detroit. Detroit Pressed Steel Co., Wilmington, Del.-Detroit. Adams Axle Co., Jackson. Michigan Truck & Lumber Co., Holly. Palmer Boulevard Land Co., Detroit. Ypsilanti Machine Works, Ypsilanti. Phillips Co., Detroit. Home Necessities Co., Detroit. Plymouth Realty Co., Plymouth. Motorbus Corporation of Michigan, De- troit. Benzonia Academy, Benzonia. Ferry Field Building Corporation, Detroit. Glencoe Realty Co., Detroit. American State Building Co., Detroit. Enterprise Botanical Co., Muskegon. Miller Candy Co., Detroit. Delton Co., Fenton. Schrader’s Music House, Inc., Escanaba. Chase & Smith Lumber Co., Traverse City. Thomas Mortgage Co., Emporia, Kans.- Detroit. Hatton, Brown & Co., Inc. Miracle Manufacturing Co., Detroit. Joseph Sempliner & Co., East Tawas. Detroit Gravel & Ballast Co., Detroit. 3ay City Bus & Transfer Co., Bay City. White Eagle Furniture Co., Fraser. Miss America Electric Washer Co., De- troit. W. T. McCaskey & Co., Alma. D. A. Bentley Co., Saginaw. —_—_—_ 22 Dolls May Be Scarce. A careful survey of the doll market discloses that a very limited supply has been made in excess of orders ac- tually placed and confirmed, according to the American Doll Association. “Dealers, especially retailers,” a state- ment issued yesterday by the associa- tion says, “who have held off buying, thinking prices would be lower will be greatly disappointed when they enter the market to buy. The survey shows stock on hand has been reduced to the lowest point in years, over 75 per cent. of the manufacturers having been working exclusively on orders. “The average buyer has not taken into account two other important fac- tors. One is the tendency to buy a better made doll, hence manufacturers have hesitated to carry stock until the Detroit. market trend was more definitely known. The other is that it is a Presidential year, which influences many manufacturers to adopt a more conservative attitude. “Any dealer entering the market at this time with the expectation of se- curing early deliveries will be keenly disappointed, as every manufacturer interviewed has already booked orderes to assure the plants operating at full capacity. They must expect to find prices are advancing without any as- surance that deliveries can be made when they want their goods.” —_— Emeralds Are Cheaper Here. Among the outstanding features of the precious stone business at the mo- ment is the fact that, because of the rapidity with which prices of emeralds are being forced up in Europe, it is now possible to buy them in this country under the cost of replacement. This is of no little importance, in view of the widespread use of emeralds for bracelet and other purposes. The situation, so far as these stones are concerned, is getting to the point where the demand is limited only by 25 the available supply and the cost of the goods. In ranging from caliber to five carats a nice business sizes is reported, with consumer buyers of the larger stones generally going in more for showiness than quality. In the semi-precious stones a feature is the continued active call for aqua- marines and the rapidly increasing shortage of these stones in the rough. —_>+ > Hat Sales Have Been Very Good. The men’s hat trade has ‘had one of its best Septembers in several years, according to reports. The retailers got a very early start in their sales of felts, which was quite in contrast to last year, and reorders sent to the manufacturers were substantial and of the “hurry-call” variety. In addition, the early start paves the way for a good “second hat” period later on which, it is believed, will leave retail- ers with clean shelves before the start of the Spring season. The wider brimmed hat, according to all ac- counts, has taken very well and will probably be a leader in the buying for next Spring, lines for which salesmen now have on the road. The gray shades, particularly pearl, have sold almost to the exclusion of other colors in the larger cities. ‘ —_+-.___ More Activity in Ready-to-Wear. A greater degree of activity is look- ed for during the next three weeks by wholesalers of women’s ready-to-wear apparel. The stimulus of actual con- sumer demand will then be stronger than it is now, it is figured, and in- roads made on retail stocks will com- pel immediate replenishment. So far the wholesalers have been kept fairly busy, although the orders on_ their books have not been for a_ period further ahead than four to six weeks. Production is gaining, but not to the extent of any surplus in the better grades of merchandise. The ensemble costume is by all odds the leading type of ready-to-wear at the moment. —_++.___ Double Breasteds Are Liked. Double-breasted models in men’s suits are already beginning to stand out prominently in consumer demands, according to reports in the local men’s clothing trade. In fact, it is said, the pendulum is fast swinging back to this type, following its rather wide- spread “revival” last Fall. For one thing, it is pointed out, the Prince of Wales has displayed a fondness for double breasteds and this is being made much of at the present time. The semi-English cut garments gen- erally are said to be meeting with the favorable consumer reception expect- ed and, in young men’s models, prac- tically dominate. ——__> >> Hides, Pelts and Furs. Green. No. i ...............-. 4 07 CGeecn, Noe. 2 2... 06 CO or et 08 Cived, No fF ..... 07 Calfskin, Green, Calfskin, Green, Calfskin, Cured, N Calfskin, Cured, Horse, No. 1 ns Heese Ne. 2 1... 2 50 Gid Weel ............ .. eas Lawhe .......-.5.-.-.. 4.5444. 75@1 25 Ghidavunves (.... 2... 50@1 00 Tallow. Pine 2.2... Le bn | Asai Se VaR ERIE area Inn stolen me gS Ee . ae 04 Wool Unwashed. medium —-_.............. @35 Unwashed. veiedis ....-—. 40 @25 Unwasned, fie ._....................4 @35 MICHIGAN TRADESMAN { wa) Lime Juice and Lemon Juice. Lime juice is simply the expressed juice of the lime, but as it contains albumen, sugar, mucilage and extrac- tive matters, is very liable to under- go considerable change if unprotected by some antiseptic. Formerly it was the custom in Sicily to mix one ounce of brandy with ten ounces of the juice and pour a layer of olive oil over the surface. This crude method has been superseded, and substances like salicy- lic acid are largely used, not only for the juice itself, but in the praparations of the various lime or lemon juice cordials. The acid in all these juices being the same—citric acid—and they are all similar in composition, it will be convenient to remember that what is said of one refers generally to the other juices of this group. The amount of acid varies, but is generally from 8 to 10 per cent.; gum and sugar equal about 3 or 4 per cent.; and inorganic salts about 2 per cent. The specific gravity is generally about 1,039. The valuable medicinal properties of lemon juice have long been recognized and it is pleasant to feel that when one is enjoying a refreshing drink the lemon will do its work in a benevolent manner, and being particularly ap- plicable to dyspepsia, arising from ir- regularities in diet, may be recom- mended as a tonic. The antiscorbutic powers of lemon juice led to a large quantity being dis- tributed in the navy; and it is the rule to be provided with such a supply that each seaman should have a daily al- lowance of one ounce after having been ten days at sea. The concen- trated form is generally used for this purpose. One of the substitutes for lemon juice is a solution of crystallized citric acid in water, in ‘the proportion of one ounce to the pint, with the addition of a little oil of lemon, but even this solution is nearly useless as an anti- scorbutic. In this connection it may be well to point out that it is by no means uncommon to meet with a wholly fictitious or imitation article under the name of lemon or lime juice. Of course, this does not apply to the well-known makers, whose prepara- tions are undoubtedly genuine, but reference is made more particularly to the use of tartaric acid and water, with the addition of sulphuric acid, the concoction being flavored with oil of lemons. Sulphuric, hydrochloric and_ nitric acids have all to be looked for in test- ing lemon juice, and the amount of free and combined organic acids. The ash is an important factor that should not be overlooked, but these examina- tions require to be done by a profes- sional chemist. The specific gravity may, however, be taken with a fair amount of accuracy for technical pur- poses by means of a special hydro- meter, called a “citrometer,” and with a little practice may be made to yield average results in unskilled hands. As to lemon syrups, these are made with lemon juice, sugar and water, flavored with lemon peel. The lemon juice and the lemon peel are mixed hot and allowed to cool, the sugar be- ing added to the cold solution, and dissolved by agitation without ‘heat. In these, as in lemon juice, imitations are often found. One is made with citric acid, spirit of lemon and syrup and colored with turmeric; another is citric acid, tartaric acid, syrup and oil of lemon. — ooo Cream and Powders For Perspiration. The following formula has_ been recommended as that of an excellent perspiration deodorizing cream. White wax 2... 8 ounces Liquid petrolatum -------- 24 ounces Sodium borate ~-_.-------- 100 grains Benzeic acta =.= 20 grains Salucyar acid -22. 2. =) 400 grains jiGt water 2220200 16 ounces Melt the wax and oil and heat to about 160 degrees F. Dissolve the other materials in the water, heat to the same temperature as the solution, and pour it into the latter, beating briskly until the cream is formed. Here a comparatively high tempera- ture of the solutions, plus a small amount of stirring, results in a glossy cream. This cream is really more of an odor dispeller, or deodorizer, than a remedy for perspiration, though the two are usually interdependent. Many persons are troubled with an excessive perspiration on the feet, in the armpits and in other portions of the body, and a slight application of this cream to such places will destroy the odor. The following are good powders to allay the irritation due to perspiration and are at the same time good deodor- ants: 1 Bormc acid _--._-_- 414 pounds Powdered alum ___ 1% pounds Eucalyptol ------- 3. fluidrachms Menthol __________ 2 = fluidrachms Thymol =.) 23 = _ 2 drachms Oil wintergreen -- 2 fluidrachms Phenol 9 3. fluidrachms Salhicylic acid ~._--~ 45 grains Zine oxide __-._. 1 ounce Orcris root -----___ 2 ounces oicum 22 7 ounces Coumarin ..____- 1. grain Oil_bergamot ----- 10. = drops Oil rose _____..._-20 . drops Carmine solution, q. s. to color. Reduce the solids ‘to fine powder separately, mix thoroughly with the other ingredients, and pass the mix- ture through a fine sieve. Any other perfume may be employed if desired. 2 Paleum 2.2.2 ee 8 ounces Sere (ee 2 ounces Oil eucalyptus -------- Y drachm eae) 10 = grains Salicylic acid 4 60 grains Mix the oil, acid and thymol inti- mately; add the talcum gradually and in divided portions, mixing well after each addition; then incorporate the starch, mix, and sift. 3. Boracic acid, pulverized__ 125 parts Stearate of zinc -------- 125 parts Wali 8222250 2250 parts A similar powder is: H Baracic acid 2.) 2 10 parts Beuzoic acid —..05 5 1 part Talewm 2 ee 100 parts When we state above that the com- position of the dusting powder and the toilet powder composition are the same a certain qualification of this is neces- sary. There is talcum and—talcum. According to the purpose the prepara- tion is to serve, the kind of talcum must be selected. It is evident that for a foot powder we do not require the white and exceedingly soft kind that is demanded for ladies’ or babies’ powder. ———__ Overweight Loss on Small Sales. One of tthe large Los Angeles retail candy stores did a considerable volume of small candy sales. About 50 per cent. of their total volume of sales was in ten, fifteen and twenty cent pur- chases. The owner of the store kept rather close “tab” on his business and watch- ed every possible item of economy. Still his bank account did not grow proportionately to the volume of busi- ness which he was doing. Among the things that he watched very closely were the weights his clerks were handing to the public. Even these showed that ‘his clerks were quite careful. One day he happened to notice that the aggregate of five sales only repre- sented a little over one pound of candy. Consequently, he thought that he would make an experiment. To be very positive in the matter, he had an acquaintance come into his store and purchase ten cents’ worth of six different kinds of candy, ranging in price from sixty to eighty cents per pound. After these packages were delivered back to him, he threw them on the scales as one weight and found that instead of delivering a pound and a quarter of candy in the six purchases, he had actually delivered one pound and seven ounces, or an average of three ounces on one and one-fourth pounds of candy. His first thought was to censure the clerks, but, to be entirely fair in the matter, he weighed each package and found that the clerk could not have taken back one piece of candy; there- fore, overweight was inevitable. Further checking along this line proved conclusively that in all of these small sales he was losing the equal of two ounces to the pound or about 12% per cent. He further found that where candy was sold in one and two pound pack- ages, that his overweight loss was sel- dom in excess of one-half ounce to the package. This proved that it was impossible to sell candy in fractional September 24, 1924 pounds at the same price per pound as it would sell in pounds or units of pounds. Consequently, he changed his methods and sold all his candy at an ounce price and also at a pound price. Two weeks of this practice proved that it was the solution of the retail candy weight business, this ounce price being based upon, at least, 15 per cent. overcharge. 22a Cement For Glassware or Crockery. An almost invisible joint may be made, with careful handling, with the following: India rubber 2-2.) ---_=_- 5 parts Mastic 2502 3 parts Chloroform —2 228 te ee 12 parts Cut the rubber into shreds, put into a suitable vial, and pour on tthe chloro- form. Stopper tightly, and set aside until the rubber is dissolved, ithen add the mastic, and let stand until it is dissolved. Apply the cement 'to each surface to be united, and let the pieces stand until the greater part of the chloroform is evaporated, then unite, press firmly to place, and if possible tie in position. When the cement is apparently thoroughly dry on the surface, scrape off the superfluity, and dust over the line of junction a little zinc oxid, chalk, or some such ma- terial, and with a clean pencil brush it over the joint. After the cement has become perfectly dry, remove the cords and rub off the superfluous powder. —__>--.—____ Polish For Automobile Bodies. lL. Yellow wax 22002500123 25 parts Yellow laundry soap ------ 25 parts Glie 22) ee 12 parts Sodium hydroxide __------ 25 parts Water, a sufficient quantity. Dissolve the sodium hydroxide in 400 parts of water, add the wax and boil down to 250 parts; then add the soap. Dissolve the glue in 100 parts of hot water. Mix the two solutions. 2. Yellow wax {22/5000 2 25 parts Potassium carbonate 3 parts Oil of turpentine ~_--__-- 3 parts Water (200s 100 parts Heat the wax and water together to the boiling point; add tthe potassium salt; boil another minute; remove the vessel from the fire; add the oil, and stir until cold. >. Lemonade With Trimmings. A good old fashioned lemonade is good enough for me, but there are plenty of people who like them trim- med and there is no better way of do- ing this than to float a little grape juice on top of the drink. Prepare either a soda or plain lemonade in the usual way, only do not fill the glass quite full, say about half an inch from the top. After the drink is thoroughly mixed float the desired juice on the top. With care this can be done with- out mixing the drinks in any way. Ginger ale, loganberry juice or even orangeade all make good trimming for a lemonade. ; ee Mixed Spice For Pickling Vinegar. Ginger (oe 1 ounce . Auspice =o 1 ounce Curry powder 200 a. 2 ounces Black pepper... 4 ounces Mustard seed 8 ounces Cider or malt vinegar ______ 1 gallon Bruise the spice and macerate for several days in a warm place. ee ee See ee a ce ee eee —— Vv ee we ee ee we wD September 24, 1924 MICHIGAN TRADESMAN 27 Might Be Worse Tesus, and he was out calling to-day.” WHOLESALE DRUG PRICE CURRENT A young clerk was called before his Le Oe manager to explain why he was doing My Evergreens. Pri : 5 : . il ces quoted are nominal, based on market the day of issue. his work so carelessly. “Mr. Smith,” Written for the Tradesman. a 1, y said the manager, “of late your work ! ee the oct ake ees pine has been very perfunctory.” Before The hemlock too is a friend of mine Acids Lavendar Flow_. 7 50@7 ps Cinchona -.....-- @2 1¢ dl i And the slender tamarack Boric (Powd.) -- ¥ 2g a5 Lavendar Gar’n aa 0 Colchicum __---- @1 380 the manager could proceed the young They love to grow on my forty where Boric (Xtal) ---- 1s g 3 a a a a. Cute @3 00 arhe im: S : I know they are content Carbolic _....__. ainseed, : 2 eee weer ene clerk broke in: ‘Mr. Jones, I’ve been de ge aie ther perfume ihe ait a. 59 70 Linseed, bid. less 1 15@1 28 Digitalis -.....-- @1 80 working here for three months now, Of their environment. Musee Ed oa 3% A. —*, —% bags gt o Gentian @1 35 : ave tri 3 ’ Nitrie ....._.__..- winseed, ra. le 6 and though I have tried my best, that’s For trees are almost conscious things Oxalic —--------- 15 @ 25 Mustard, artifil. "? 69 Ginger, D. S. -. @1 80 the first bit of praise I ‘have received They at least seem so to me, Sulphuric ~------ 249 8 a ngage = 3591 6@ Gualiac —....._.. @2 20 : ; if f 3ecause each bursting budlet brings Tartaric .......- 40 60 Olive, pure —--- 3 75@4 50 Guatac, Ammon. @2 00 since I’ve been here. Thank you! Bowe chave io foreiee: Olive, Malaga, ‘Satine a Not There.’ Until they hold me hour by hour Ammonia oft yellow __..___ 2 75@3 00 mse ; cement @ ; ae choot Interpreting their heart Water, 26 deg. .. 10 @ 18 vas “Malaga, 2 75@3 00 odine, Colorless @1 50 A little girl attended Sunday schoo With all its capitivating power Water, 18 deg. -- 8% 12 Pe ronn Sweet” 4 ees 18 Tron, Clo. ........ @1 35 for the first time and heard the sing- And fascinating art. Water, = deg. -. 6% 12° Origanum, pure te I ttn @1 40 ; f “ Is Call Carbonate ------ 20 25 Origanum. com'l 1 00@1 20 Myrrh @2 50 ing of the old hymn, “Jesus Ts Call- The summers come; the supmers go Chloride (Gran) 104@ 3 Penayroyal $4068 HF Nux Vonica ——- @1 6 ane, To-day. i Surviving, too, the frost and snow Balsams eae vcee | ae = Ontuin ........... @3 50 “Well, Mary, who was at Sunday a —— aS Copaiba —_------- 60@1 00 Rosemary Flows 1 26@1 50 Opium, Camp. -- @ 35 school to-day?” her mother asked B ieca sf tive on be Fir (Canada) -. 2 - ‘< Sandalwood, E. ieesuins Opium, Deodorz’d @3 50 when the tot was home again. Found growing by the golden gate wn os t0@3 = mit Gu 3 oe 2 = Rhubarb __.-_..._ @1 70 “Mos’ everybody, muvver, ‘ccept oe ape A epeath Tolu ---------- 3 00@3 36 coesatioe, arti’ i0@ * i : ae ni pearmint -..._- Barks perme... 1 80@2 05 Cassia (ordinary) 25 30 TORS ee 6 o0ge a Paints. ee ee ae @ ts Turpentine, bbl. __ @ 97 Lead, red dry -_ 14%@15% Soap Cut (powd.) Turpentine, less 1 04@1 17 Lead, white dry 14%@15% ae 18@ 25 = 6 00@6 25 Lead, white oil__ 14%@154 | | © L I D A Y G © © D S Berries Wintergreen, aweet Ochre, yellow bbl. @ 2 Gubeh @1 25 bireh .... 3 00@3 25 Ochre, yellow less 24%@ _ 6 a 26@ * bat al h oooT * Red Venet’n Am. 34@ 7 NOW ON DISPLAY me a @ x Wormwood ~~. 8 50@8 75 a Eng. = : Extracts Whiting, We icc @ 4% . Whiting 10 The Most Complete Line of fee oe WE. i duaeiacaaet L. H. P. Prep. 2 $093 00 Bicarbonate —.._ 33@ 40 “~COOTS ‘rep. -- 0@3 00 HOLIDAY GOODS Flowers Bichromate ———- Bie ee 25@ 30 Bromide ---------. 59@ 7 26 Bromide -------- 54@ 71 NOVELTIES BOOKS Chernclla Bom — 1 Shree, age nee ote 88H Aum we ia, Ist ----- so@ 65 Cyanide _....... 0@ 50 “tum -—._...... STAPLE SUNDRIES, ETC. —_— 7 Loe ae s6 lodide _..._.___. 4 66@4 86 Alum. powd. and ‘Acacia, Sorts _.. 20@ 25 Permanganate -. 20@ 30 ground --..____ o9@ 15 Prussiate, yellow 65@ 75 Bismuth, Subni- : ° ° “11: Acacia, Powdered 35 = Prussiate, red @1 00 trate --..-- 3 70@3 90 Now showing in our Main Building—Oakes & Commerce Aloes Caasb Pow) 8 ee ~ aS nn ae dered .... 07@ 13 : . : Aloes (Soc. Pow.) . 7 ,_ pow St. (in Sundry Room, Second Floor) Grand Rapids, Mich. ws... Cantharades, po. 2 00@2 25 y ow. ca 1 a Roots Cae oe 1 79@1 99 : Camphor -----— 1 05@1 15 Capsicum, pow'd | 48@_ 55 Thousands of items to choose from, best line we have ever ae oa. 25@ 30 Carmine -.-... 6 00@6 60 | : : Guaiac, pow'd -- @ 75 Blood, powdered. 35@ 40 Saeeee Buds --.- = = displayed. A real live one. See the line at once. Better Kino --.—- ae 85 Calamus ----_--- 1 60 Chalk Prepared. 14 ott no, powdered__ campane, pw Look . : h Myrrh. @ 60 Gentian, powd.._. 20@ 30 rae a". co : . telephone, wire or write us at once when to expect you. Myrrh, powdered @ 65 Ginger, African, eS ydra 223 3 ie: 8 Opium, powd. 19 65@19 92 powdered __. 30@ 35 Gotoa Butter Se - Opium, gran. 19 65@19 92 Ginger, Jamaica 60@ 65 Corks list, less 40@50% — Shellac .. 90@1 90 Ginger, Jamaica, pre gg ess % Shellac Bleached 100@1 10 powdered --__- “¢ © Gi ae "Tee Tragacanth, pow. @1 75 Goldenseal, pow. 5 50@6 00 PP . . 9 HA L IN ERKINS DRUG Tragacanth .... 1 75@2 25 Ipecac, powd. -- _ @3 50 ae 1 — s Turpentine __---- 8 25 Licorice __------- 35@ 40 Guttle cone ---- 0g ‘0 oa =. ne po Dextrine _____-__ 15 rris powdered 30@ 40 pPovere Powdar COMPANY __, menatiettes 95, Poke, powdered. 35@ 40 a 2. 60 ee Grand Rapid Michi Blue Vitriol, ‘bbl $ 07 — —— B, ogi S Emery, Powdered 8@ 10 ran 1das 1c. an ° . osinwoo pow ’ " ” Blug Vieriol Jess 8H4@ 3§ Sarsaparill,” Hona EBeom Salts es 3% 10 Hellebore, White getOund, n--s2--= 4, @1 00 srgot, powdered _.@ 16 powdered -__-.. 20@ 30 arsapar oo Flake, White i eg 20 Insect Powder -- 75@ 85 agnjlis ........~ ‘ormadehyde, ind ee oe Me 6 Se a6@ % Gelatine -...... 1 50 Squills, powdered 60 70 Sulph Glassware, less 55%. — oe 24 a ane io be Glassware, full case mr Gan. oe — vou Glauber Salts, bbl. "i Glauber Salts less 04 i at 35@1 50 — Glue, Brown Gri GG ie 20 Mus KEGON Buchu, powdered SO Anise 3 ue, white ---. 5 euiaars Sise Bulk ANS “powaares” ae 1 Gh, ne Fg . re ne 14 ee se he.” one. powdered__ @ 35 Ganary ____- 13@ 20 “— norenonronteies a ‘ s M k enna, Alex. ---- 75@ 80 (Garaway 25@ 30 lodine ---------- @ aKkes Senna, Tinn. _--. 30@ 35 Gardamon __.. G3 00 lodoform —-__-- 7 35@7 65 Senna, Tinn. pow. 25 35 Celery, powd. .35 .45 50 Lead Acetate .. 18@ 26 Uva Ural... 20@ 25 ? Mace @1 10 oO oO aa pow. .35 37 30 Mac e, powdered @1 15 Olls il 12% = Menthol ----- 18 50@18 85 —— Bitter, 1g Morphine ---. ll 18@11 93 ocelmtes ff # tu. 50@7 75 Nux Vomica --_- 30 a - 80@1 20 sleek Sweet, imitation -.... 60@1 00 Amber, erude -. 1 50@1 75 Amber, rectified 1 75@2 00 AMISG 2224.00. 1 00@1 25 Bergamont -----. 5 75@6 00 Cajeput ....---. 1 50@1 76 Cassia: 2 3 50@3 75 Castor 2 1 90@2 15 Cedar Leaf -... 1 75@3 00 Citronella ----.. 1 60@1 75 Claves 2... 3 25@3 50 Cocoanut -...-.. 5@ 35 Cod Liver —----- 1 65@1 85 €roten. .._....__... 2 00@32 25 Cotton Seed -.-- 1 50@1 70 Cubebs ..-. 7 50@7 75 Bigé.on ......... 3 00@3 25 Eucalyptus ----- 1 25@1 50 Hemlock, pure_. 2 00@2 25 Juniper Berries. 2 75@3 00 Juniper Wood... 1 50@1 75 Lard, extra ..-. 1 Lard, No. 1 ---- 1 25@1 45 Flax. ground ... 07%@ 12 ——e pow. 15@ 25 NNN a eects 8@ 15 Tspelia, powd. .. @1 25 Mustard, yellow... 15@ 25 Mustard, black .. 20@ 25 Poppy -- 22@ 26 Quince 1 75@2 00 ne... 15 20 Sabadilla . a ae 30 Sunflower -..-.-- 11% 15 Worm, American 30 40 Worm, Levant -... 6 50 Tinctures Acemiia ......... @1 80 ieee... @1 45 Avice .. @1 10 Asafoetida - _---- @2 40 Belladonna ------ @1 35 Benzoin --.------ @2 10 Benzoin Comp’d 2 65 Buchu .......... 2 55 Canthraradies ... 2 85 Capsicum -....--- 2 20 Catechu .......- - @1 7 Nux Vomica, pow. 17 25 Pepper black pow. 32 35 Pepper, White -. 40 45 Pitch, Burgundry 10 15 OS ne 12 15 Quinine --.-...... 72@1 33 Rochelle Salts -. 30@ 35 Saccharine --.... @ 30 Salt Peter ----.. 11 22 Seidlitz Mixture 30 40 Soap, green -... 16 30 Soap mott cast. 22% 25 — white castile eee Ce oe geen. white castile less, Hcg her... @1 30 Soda, Ash ........... %@ 10 Soda Bicarbonate seo 10 Seda, Sal ..._.... 03 08 Spirits Camphor - 7 35 Sulphur, roll --.. 3% 10 Sulphur, Subl. -.. 04 10 Tamarinds -.-.-- 20 25 Tartar Emetic -- a = Turpentine, Ven. Vanilla Ex. pure 1 76 2 3 Vanilla Ex. pure 2 50@3 00 Zinc Sulphate -.. 06@ 15 28 MICH GROCERY PRIC IGAN TRADESMAN These . E C , quotations a NT CH oe ing an ; re carefull EWING GUM. : ptember 24, 1924 ated : d are intended to be corre y corrected weekly, within si Adams Black J She Grass, Baby, 96 41 e liable to change at any ti ct at time of going to six hours of mail- are “eee Wade Lo 6S Se No. 10 cc 4 : DRIED FRUITS filled at mark y time, and count press. Prices, ho hace Dentyne -- ---- 8 Garr eomicg Tall, 4 doz. 4 50 et prices ry merch : ’ wever ams Cal eS es eeeauon, Baby, 8 Apple oy ane at date of purch chants will have thei ? Adams =o if. Fruit ---. 65 Every Day "Tal dz. 440 Ivap. Choi . a anne. eir orders ee wa, ee Day, Noes 7 Oe ae oe ——— ee Beect epsin ------ g, Let. ra 4 40 ; . . ADVANCED — ee Doubleming a-=----n---= 63 Pet! Raby Bog W 4 50 ego ein anned ee tey Beak ee 5 ee en’s, Tall oa isva e » Choice -___ Calif. | a DECLINE Peppermint. oe oe Borden's Gaby . | 4 50 lala, Fancy i 20 m 1, ¥ y p 2 ; a Bean Ss nint, Wrigle ven tan Ta 4 rated Sl: 6 i" r Galvanized P ee Wrigleys _- = ee 490 fone ours 16 ork Sago ails rigley’s P-K . 60 é amp, Bab ---- 49 ; oe 65 y ---- 3 75 Citi Tayioca ro 10 Ib. box ron (aaa rae ae 65 oe ee eee 4 CHO ce ripen Curra 4 oo COLATE. Worden Grocer Co. Brands Package, 14 a ’ raca ue Gras (Bp 2 7 PS yet Shred. W1] ea Cie Gs a cee 50 Tin_ 37 50 reek, Hulk, Yb, 222227 16 Gunine + . Vita Wheat. 12 rsecatibaai 3.85 Beefsteak & Oni onus. oe %s 35 ie ae ae -” Peaches Lo ee ee eS Ga Brands. 180 Chili Con = pee 2 > ie Runkle, erie wa oo io Soe ee to iL. a ty 24s C 3 ae Ham, \s 35@1 45 oe Premium, ca 29 papi ay Delmonico 75 00 isvap., Ex. Ganev © --- 15 cen jee boot age ae Babee Gb as 3 60 ps cael ts 8 we oe 95 00 oe Mag ‘ereal, 12s __ ! aE Steak & ae cei: Rawoy Pe Post omer eogiang 3 : eco No. 1 e 315 COCOA Webster ES lag ---- 75 5 00 Lemon, A . oo cis 3 ap Potted pe <1. Eee oa. ee 93 00 Orange, SS 24 an, 248 __.. 2 10 Potted cee i‘ Libby 50 Bunte: % tb. 43 Webster St. sien 00 eo 24 Parl BROOMS Potted Meat. % Libby 90 a. 6 3, Starlight Rouse --125 00 me arlor Pride, doz Pitted ead % Rose 85 Droste’s Dutch. 1 1b... 9 32 ‘Starlight P- a. 000 | aisins Standard P: 2 6 00 Va iam, Gen. 4 5 Droste’ ch, 1 ib... 9 09 18 Az ub 150 00 Seeded, b oe baa eo 5 wieena Sous. No. 1 38 Droste’s Dutch, ¥% Ib. 4 75 ee octet tae Oe o Fancy erion ae tb. 8 00 »al Loaf, Medium 2 30 emore en, yy Ib. 2 00 Little See 75 00 peeuless Pee a 11% x. Fey. Parl 25 - ao. 6, 33 Valenti i set 37.60 Seeded, 15 son -. 09 Toy or 26 Ib. 1 ys, a Ane eae Victor d, 15 oz. pkg "2 a °F wee Lg eles Valentine Imperial == $3.00 Gall ee coe -------- 27 Quaker je Lowney, le Oe ~-----—-~-------30.00 ; alifornia Pru BRUSHES = Seon OZ. —_-- . fe 4S ----~------ 40 te ey ---------- 35 00 ‘Ow 8U, 2 5lb. box =~ Solid ag do Snider ee oe i. A Lowney, 5b wanonn---- 38 1-20 Feel canon ae 10, Za ib. apg --@08 Solid Back. in. ___. 1 50 Snider, No. 1 ----__- e unkles, % ps at WY oo bee 76 00 88H AY, 2a lb. b XES --WUI% Poi - 2 in, » Van Cc: Nae 9 95 Runkle : Boa 39 Havana 4uwol, 25 1D. oxes __@1l1_ inted Ends ______ i e Van Camp, small ____ 125 Van Ho %S ---------- 36 eons ¢ 1-20, per M 75 JU-4U, 2p. iD. boxes «tte St 2, Van Cam — outen, ¥ 6 Qualitiy First 75 00 2y-; Ib. boxes 2 10 Ib. Shaker ove p, Med. __ ° Van Houten. 48 2s 75 Stogie 18 50 20-30, 25 Ib = --@1i 15 lb. pals per doz. 8 20 ol 1 8¢ -- 115 en, %8 ___ 75 . boxes -_@22 i ee ee : eae : i co oe doz. 11 20 i. Ul 2 00 CANNED VEGETABLE COCOANUT CONFECTIONERY FARINACEOUS GOODS : of eee 2 60 Ss . BAKING PO "No. 4- omer : Aspara - 8, 5 Ib. Stick Cand ‘ssa WD Jo. 4-0 ____- No. 1, Gree agus. case y Pail Beans Akad Pas aot career nea 225 No. , Green tips 4 60@4 75 4s. 5 Ib. case Dunham 42 Standard —_- ® Mea H ueen Flake, 25 435 etiTaeR colon 3 00 w, B 1», Lge. Green .0 48 & Ys 15 gp dumbo Wrapped ____ 17 ye and Picked oval. “oye Meg Ib. keg 12 watt COLOR — = = Balle, ais ° oom 41 Pure pies ae. Tee 49 a limas 2. -- 08% oyal, 6 0 Sowa es 9 N ion, s, 10 __ 8 50@ 2 oz. iredded 23 Bigs $ : icks 600s 3rown, Swedish —---- Royal, ‘g o0z., doz. -. 2 70 Nedrow, 3 0z., doz. 2 85 Green Beans, 2: 8 50@12 00 «048 4 oz. pkgs., per case 4 is Stick, 20 Ib. case a Red Kidne - — 0844 Royal, a doz. _ 5 2 . , oz. 2 50 ie Beans, Ag : 00@3 75 pkgs., per case 7 00 Ya Ost, Rocket, ” 16 a” a. 120. ~©Electric ot Li Beans, 2 gr. are 00 Mixed C Farina BEEGH-NUT’ BRANDS. eee Ti. le Bo Ga wo ‘Ske CLP Tee UNE Kindergart - 4 packages S. araffine, 6 aps SB Kid. No. 2 5 em : ee oak ee 2 10 So eets, N 1 20@1 35 p, 50 ft. __ eager Co ae 18 ulk, per 100 1 Cj Paraffine, 12s __._____ 14% Beet o. 2, wh. 1 7 5 Twisted Cots -------- Lo 1 bs. -. 05 a ’ EU ; asp ie de pmeesary 75 mz : . 2 : Say ee oar oe” 10% 02 4p Haspb's, Hed, No. oe 25 Tomatoes, 7 glass 2 a ae rry ------------ 35% lemon a Goods. Pails Peanut but r, 6% oz. 2 00 aspb's, Blac a 3 00 Oa ee cLaughlin’ 5 rops _ ter, : ack, oo s Kept- GR Borsuound ane. 20 Sage cee 1 oe re cai ce ee oo, anise ae dps. 20 d beans, 16 oz oe » a0. 10 ~~~ 475 B- P. high-gr: 4 e line f Seamuit Sauares 1000 19 a8 CA fo -nut, § ade bul of H yuares ____ chica ° Glam a wee As Lilly wi cc 7 McLaughlin — orehound Tabets =~ 19 Origina iam Ch., No. 33 : 5 ibby, 14 fide as Zz 2 5p ‘cage ie i esd Steamed, - et 40 been ci. 2 35 Coft Cough Drops’ Bx 12 lams, Minced eee 80 ily Valley, %& pint 1 75 ee Extracts Putnam’ Ss. 0 @ condensed Fi ced, No. 1 2 P ey, % f M. Y. Putnam’s —__~-_ 1 ounce __ Peet Fee eee te - eat on a pint 17 Frank's gill yp Smith Bros. --------__ cop ge oe ee ; ‘ AC im Bouil : : varamou --_ 1 45 50 pkgs. __--_ eee 1 275 _-_2% ai |Crown Capped Chicken ean os 2 50 Paereaee 24, ae fa 40 Hummel’s 50 Pep -—— 4 25 50 5 49 | “A, ounee 7 3 60 4 doz., 10c dz. 8 co oo oan a Sniders, 8 oz. ~ ie c i ee ee #50 4 ounce ~~ ae! a " x. 85 Cod Fish Cake _. 135 Sniders, 16 0 8 ONDENS reamery Mar (75 8 8 Cove Oys , 10 oz. 1 85 Nedrow oz. ED MILK rare _ Marshmallows 15 00.0 ounce __ 10 90 3 dz. 15c, dz. 1 26 ore ree Pe ok oe Leader, 4 doz. -.---- 67 (oe te oe ee BREAKFAST FO ee wit }'i0@2 38 CHIL gle, 4 dow To > 8 08 oe ae Cracked Wheat, 2 ops S rd’s, 4 Oil, ky 5 75@6 Snider, 16 | SAUCE M Vanill lavorings Cream of Wheat 4-2 3 85 ann Oil, ere o Sniders, : a foes 35 - ILK COMPOUND: i Specialties. 1 oz. Panel oO eaaiicng Quak ary, > Best Gerl 2 20 Salmon, oe Smoked 7 50 oer Valley, 8 oz 2 35 Bete. Tall, 4 doz. : coon Fudge : Oe ee Ga 1 00 err te See Se ate e eat ace ae esr ee ees yg 3 On Taper. 40. for 61 Quaker Brfst Bi heat 4 30 Salmon, Med Al ae 3 10 = Carol e, Tall, 4 doz. 3.80 Atl n Bon Bons ____-- Jiffy P c Ralston ti Biscuit 1 90 Salmon, Pink oe 2 ? _ OYSTER Coc ene, Baby --- 3 60 ee Cream Mints_ 19 3 doz. Carton a Rals na ------ 90 Sardines, inka 17s See, 2 KTAIL. 7 iver King M. Mz nts. 31 Assorted flavors. 25 oe eae Lue 2 Sardines, yo Ys, ©8. 0@28 Sniders, Sel heey ------ 3 25 EVAPORATED M cae Sundae ere 31 Mason Meer aawan late a 3 85 ee Cal.’ "1 6561 = aac 2 35 ILK “hina age 24, 5c | ed = Mason, cody per gross 7 70 ood __ 5b de una, % Alboe Mi ack, 24 Rav. Mas : -, per gross 9 i ie ‘0 ich. S ibe on, 00 en Curtis, doz. 2 20 inne So neal oe ao les Curtis doz. 3 via Sua Gos 59 , 24, Be ---_ 80 ideal Glass Top, pts. 9 20 una. Is, Curtis. d : 50 Kraft A ins ___ 1 40 gallon p, qts. 10 80 CAN . doz. 700 Chili merican 1 sede 6 Pn ane 16 235 scan are MEAT. Pics agen faust i oh ON BOOKS FRUIT CAN y spanner a -greg Beechnut 2 40 iucta. small tins 1 40 Se grad Mason tg Bacghs ge Becchnst 4 $9 Cameneri, ‘sat ns 3.2 eee Sale 10 Ger iat a Boor No. i § ed .. 2.95 Wise cord Ewnail ting 2 25 1 Sconomie grade | 5 is et U . No. 1, Roast ‘isconsin Ol 2 25 .000 Eco : cae 66 gn OMe uae. q Beef, No. 2% ee Tl Wisconsi ug 28 Ww nomic ae e quart 55 , No. ‘ ‘ scons : -- 2! he grade 3750 Half gallon _____- 3 Beef, No. %, Eagle sli 1 25 hopstasecn' agg new = 2. 24 ons ere 1,000 book 7 50 alf gallon 2 38385 Beet, “ere Qua. sli. 1 75 a Sas : ered at a time Ss are 2 11 10 Be “ gs ‘ = js y . Special- deal + No. 1. Haut, si. ; “* new York Full Crean 24 Quaker, Tall, 4 doz 4 25 hentened = poner _ Half pint -_— Macs 510 Sap Sago ull Cream 26 a Baby, nese 25 1 without charge ae a - 9 60 ee 35 er, Gallon, % doz. 4 i ne quart _..____ 10 10 Blue Grass, Tall, 48 “ae ‘ 2 ; OF TARTAR Half gallon _________ - - od ae 5 10 wren ------ 3x Good ie Epi 75@80 * > @ » - 2 * ian Sept 4 4 e ptember 24, 1924 Jello-O, : .& f Knox's. - doz Pint MIC 5 P zi 5S bo awn --=- ae We Bree Sued aoe sae Fite TE Sle” aoa 1 18 HIGAN TRAD inute, 3 — G02. 2 2 OZ f ain doz. fo E Plymo : oe 22% 9 oz , dae, Ob. oz. 1 30 Dr SM 0 Plymouth, Waste 2 fag aint ott, 268 B88 un oo oe pak hs 6 Z on ‘ ‘ 7 ee lies __ 18 a 6 %” cae 70 «6 oz. Jar, a doz... 4 oF Sue i L 1s 00@20 00 208. er Salt, 280 / HORS oz. J a. do 95 Pure in ti ard 3 lb. T lb. bbl Per doz . RADISH 9. 0z Ppa stuffed a ey eB lb. i 1 Dey 5 Ib. Table 7 é = Mir : = ’ a. bE 5% > ab satiate rac . ' OZ. ------ 12 oz. Ja tuffed, doz. 50 90 ib. tubs --- advance ae 28 10 Ib. Tat if a o ef oO acle C., 12 0% 29 11 : 35 20 ons re 5 Id 4 1% : JELLY AND 5 ae aes ene 0 10 lb. pails _--advance Pi ih bane. Tan 5 a Q Dutch Ciena dz 2 25 ‘ Pure, 30 Ib PRESERVES oz. Jar, stuff 475 °° » pails eee ie _ Tab 4 a Ann, 60 at Michigan Maple. imitation a oe PEANUT ser aia = ib. a i gain % din fi 100 oz ei 249 «(welche pe per gal 2 50 -ure : . moira bogey 3 Ib. pai ean nc » N + a------ i S, per 8% —— m ; Pure oz, Ass, om : 90 - TTER. neon BN ed cm © More, 100 10 5 75 TABLE caus 2 80 ; : 0z., doz. 2 20 B Sa oe tn he Mose is Lea & Perri ES. ae Loaoe 2 : More Sp ZR Lea & errin, le JE 20 ologna usages Spotless C re, 18 J , Lea & Perr , large La tg GLASSES a 10% oe ane a ene wt? Fepper Perrin, small_- i ; .. per doz Ver ponnnnnnnnannnna a “at weak i a : mn... 7 Hee Po Pe a 12 ry Sani Flush, 1 doz. —- 3 wohane int 7) eo sO EOMARGARINE a aes rs Rt oa a I 85 obase 7 aio a : wv OLEOMA 36 Pork -..-.------_ 18¢ 16 ~ Tr poppers 3 co a Se ae ae Wan S66. .. —. oo > RGAR ™ pau _ 18@? pine “ You a : _ Kent Stor INE Tongue — 20 Soapine, 100, 12 oz. - sig Av}. lars , a mee ; G ora ~ bo OZ larg os. 3 ' 4 ood tek. ge Brand Tongue -------—---_-- 11 Snow y, 100, 10 oz. 640 A-1l ee - 3:70 4 oo a 35% nese 1 oe a Lo te A-1, small -—---——- ‘* 4 ‘ Gooa Luck bo Ham: oked Me - 4 Sunbrite 3 doz -- £ 8 ’ <— 15 + Gilt wiige, 3 tbe --- 28° 8 oz, 2 a Hams, 14-16, Ib. eats. o cca oe 7 20 “a 2 30 o 7 dge,. oS At oz. in am, d =1S, ID, —- 27 ee 00 Medi Japan. i Se 1 = Ib. ------ aoe 12 2 _ pails ... eae _sets = beet — <=. 4 76 eon Hels _ ; 3 elicia, 2 lb. cree ee 22 . Ib. ee (Se a California | Hams 38 @39 = SPICES Fancy vere ae eer RMB Th Maas’ ot ome n ams oe ° N ¥ <7: -- od v2 «= ed Crown G sine -. 12.1 Pp, new 00@24 Mace, | Cokie M15 o, wean 4 1, UC = De W 2 ougsakae Cc Mince 1 23 00@24 he Mixed Penang see @25 Engli We 52 NUL Eee oe a tasolin Pe ens a Ce N 1d, 5c pkgs., doz. 9 Sor va ’ ium BONED P. N e 36. ndensed B ar. 2 Nutmegs pkgs., 22 1go0U, , ae : OLEOMARGARINE Capitol Cyli Naphtha pote Moist in a brick 00 etree, 70-80 doz. @45 Congou, Choice ee seen coo eae Re gd oe % pin’s Fes 8 s hahaa ais @60 Fancy 35@36 rohan ¢ ----- Ret eee SHOR a- -@ Soe Winter — ee i bbls. Subs Feet 00 eo Black ) __..@58 Mediun Oolong 42@43 ‘ | OQ, ——- 13.2 Is., 36 Ea aa 2 50 Ameen dee _—- ag Chole ne on ae » 20 - -- ‘ 4 --<-- --- Nucoa, Ib. I 1 EL a = & OG Gisvea Zi amaic ulk “her can a . weoa, 2 and ih. 35” olarine «: +s Cassia, zimaibar 4s ai 50 , ib Be cits, 1 tine. one Anca @42 Cotton, 3 <_< 44 MAT ai uy hi 5 Ibs. . ger, African _____ a ym, 3 ‘ a Crescent, oo“ ne or + oe. © Oe SE go «Bois. 39 Mustard SN Oe Wool,” : or eae 46 * Jiamond, 14 Poe Madium 0100 - Hogs S., 80 Ke 1 60 Phils. 6 -10 sks Nuvi os Fonane @28 ol, 6 ply wee 48 J Searchlig 4 box ____ 075 H eo 59.2 B ee. per Ib. 00 30 BbIls. fos phe 540 P teMEgS ee ee ¥y «---.--..- £¢ Zed S ight, 144 box 8 00 ae ; eef, round set __. 0 nis. 120-214 ska. 5 55 epper, Black @90 Cide VINEGA - 1 0 Red Stick, 720 le box 8 00 Bpecial pone nnnnnnm oe ae, oa 7436 Bis ca. me Pepper, Whit ae Git: Uae a : ‘ - iamond, 144 i 5 50 _ ee Tes 66.2 Sheep, a pee set_- oto A 280 lb. bulk: | 6 03 Pepper, P vant nen ee White oe 80 grain S ie koankeas Safety Match x 6 00 ay geen oe a3 ein 1 15@2 re ah utter : ulk: Paprika pide eo ine, 40 rain a aa oe bm eee = Oe i poe. Bore RICE a ge aoe 4 20 , Spanish —2. @38 Ne WIcK! 10 ‘a N MINCE » case 4 75 i Se ae doz. Wh panty Blue Rose 7% ke 1 a. a 99 Chili Seasonl Ge wa tc ig . Such, ae oo a doz. 1.90 Beck on Head - T%@T% Teeumsen. 10-1 s oe Cais tan | ihe No @ - gross ___- ‘ 75 x x er, 3 doz luz. __ 4 85 pO aes Pg ye egos aay comme 8@9 sk, eh 70-Ib. “975 Sage Salt, 3 oa me Jer STOSs 116 a Ce” xg Parte: BN fe enROLLED OATS gy EAB oe. oe 8 a et 0 ir ab, 2 (i oe ut, 100 Bags | ory, 24-2 cart a. 990 Rock olls, per dos “ MOL 2 Silver Flak lb. sk 5 Ib. No cart 2 § ie rester, N r doz. 9 10 ASSES Quak lake, 12 F s. 3 50 Bags 25 | 1 med. — . ee 1 35 Rocheste No. 2, di 0 3 », 12 Far _ : H Zo a a. ‘ :, Oz. 0 oa 18 Regula um. 2 50 Bags 2 - Cloth ani 26 Kitchen 3% oz. - _ 135 Rayo, per No, 3, doz. 3 50 Woche: 12s Femily N 1 85 Rock ce 1a date 40 Laurel ee co a doz. _. 00 a Ss. I mF ‘ : . 76 ; see oe 5 1 te ote 2 ae F WOoDENWARE - Sacks, 90 ees 60 A SOAP Severs. ¥ om, 20 Bushels, narrow ; S90 Ib, Cotton ~~ 3 40 Am. Family a. so 9 Bushe a H RUSKS nm _. 8 40 Bon 120 100 box 6 , 2% oz. cn 90 Bushels, nz les _ » Se olland Rusk’ sig Four W pox _ 00 ST ae aie wood h arrow band, . Us é .. aa an Ai og Co. Flake oi Na. 100s ; 90 aoe Bushels ane peaunonal 8 ( r 18 packages “els Na e, 100 box 3.75 Kingsf a” Market, ide band _. 2 ( - 46 roll packien. oe 4 95 Gram: aptha, 700 1} m 415 Pov ord, 40 1 Marit. drop he 3 4 2 ~ 4 25 é 1a, 700 box 5 ler bs. arket, 8s handl 36 carto aees | 2 6 Rub v White Ni 0x 5 00 i a he iy, Mark . single he e 90 ¥ 18 ¢ n packa -- 216 Nv M a. 100s 0 Argo, 48 ae arket, ext handle 95 arton pack ges _. 4 75 Napth: ore White 4 00 Creé S, 1 ib : 495 Splint » extra e 9 ag 4 1) Swif tha,- 1¢ te pam, 48- . pkgs. : ‘ aes Wee 1 Arm ae. Serre a ee oe oo ee $25 Splint, medium ----- 8 60 r, Gold B and pli = Mule eat 100 box 4 - GI - 4 80 Splint, pelo --- 7 60 ’ No. 10 rer Rabbi Gr SAL SODA a7 a ieee =i¢ 5 et ee ; t iV < ° 5 ei 0 . ge! pee eee 5 on No. 5 oe cans to case 5 Semdac, 1 Piet oe 4 a o 160 iets Sess 6 = Argo, 48, 1 .. Barrel, 5 Churns. 6 50 ‘ E oO. 11%, 36 ns to cs = ' qt. cans 4 packa » 36 21 in| 00 ta Olive. 144 bo: 7 85 \rgo, 8 c lb . chad Haha to 6 gai , each... 2 a a - : oS < 6 05 PICKLE 16 Bes i yava, 100 box 1 box ll 5 Silver G . pkgs. 274 ., per gal -- 2 56 . s. S "COD FISH — au Octag Ox). 00. «Elasti 1loss , ee . < No. a Brer R 5 00 3arrel, Te Sou Middles COD FISH - 225 Pu eon 4 90 Ll a 48 1. . 10 No. 1 Egg Cases. 16 N , 6 cans abbit lalf 200 co r a Ti -umino, gr aaa ee iger, 4 pkgs 11% Na: Star Carri a he ann - cane 4 20 a | ee 600 psonalcs 22 50 log ea Ti eae 15% aueeneers a Ts ps Tiger, | a ea Na Star aa” 5 00 1 = eng . 24 cal > case 4 45 gallon kegs 12 »% 2. 19% ndpa T ox _ oo eo 50 No. 2. Star Es r_- 10 No. 1% 24 cans t 1 45 ees = 00 doz lb. Pur 72 Gr Tar, 5 ._ & 7 o 2 No. 2, S Egg Tre 00 : », 36 cans o cs. 4 70 30 Sweet Smal =. 10 00 Wo a ee e, Q andpa Ta , 50 sm. 2 0 —. Ce 2, Star Egg T rays 6 25 i : | Aunt is to cs. 4 i gallon, 3000 all Ww od boxes, oo 1 40 uaker Ha rs 50 Ige. 3 0 CORN Ss = om Mop An Trays 12 50 Cg Noe tO cans to: case | ce oe 8 i aalieee Cocoa, tas. box s SE rejan spring oe Sa 5, 12, cans “ case ce oo Cickien. 8 75 a pepe Herring | 11 a Tar, 100 bx a 70 No. oe “." i peeeries ld at. Gi anized 2 35 ta ds i & ee ae 450 § ib pails heres fay oe 16, i se oe Galvanized —— 2 90 0 ‘ rs Dove, 36 stl in Coe SS ee 275 Gut Lonel cea ay -. 20 00 eae Pi on 10 85 GOLDEN-CaysTA 0 at. Tin Sr Ir. 6 0 Dove. 24 9 ib. Wh. oe 8 EATS Sane oa 149 ‘Ivory aoe Fiks., 100s 5 50 p LWHITE- MAPLE 2 qt. Tin Finis _. 40 0 Dove, 36 2% Ib WI ea oe — a, 10 Ib. boxes __ 95 oap Flk 0s 8 00 enick Gol airy -... 5 0 Dove, 36, 2 Ib. Bla po ee & Heif. -.@17 cas Hoe 27 s., 50s 4 10 6, 10 Ib den Syru N Tr — a | pee ce. “0 Med. eee It, 1s % bbl. 100 ‘Tbs. : CLEANSERS 7 oh aes as teen, wood, 4} ’ ack ’ ore @ Et 124 i ; : ie 0 AD. Cans aaa fee ea v ag Panne A. Com. Steers & Hf ROE Dubs, 10 a. ' 7 = 40 a st io a 24, 2% 1 : a” Top Cows f. 10@12% Tubs, Pr - fney fat 16 5 24, 1% Wb. uk ---- 3 50 Sy wood. . aa 65 NUTS 2 ~300d ~--------- : a Ww wnt _. 6 90 a = 0 9 ag ee ae ) ; 1 _---- i Me hite F = p00 6 ystal Wh 38 Mouse HE cies 1 00 0 ‘ ." Almonds Whole hsiauaghoat St oe 12 ian te ih, : 12 ‘ 7 cans ite Syrup ise, spring ____---- 1 0¢ 6 : Hi yn Cigale tay ” on ie 10 2 in 1 BLACKENING UU 24" a b. cans Co agg tas ae a 3¢ Baney mixed <-o-- -20 Gooa — 09 Dri Combination, P35 oo ee Large Galvanized ‘ilberts, Sicily ——_ 2 r emis -Fo ia. as 3 3 Mz Ib. cans -. --- 405 Smi n Galvani - 8 50 5 , Co Peanuts Sicily - 3 OD. Se . Bixb ot, doz , dz. 1 35 Peni -- 7% mall Galve anized 75 : Peanuts. Virginix a, TAW qs Medium ean i 18 Shi ys, Doz faa etc acai 2 00 6 ck Maple-Lik na alvanized el 50 Let a win ‘ Le Le a Pi. ;, _ é4 4 oe Vir roa fhe 11% ae 8 a a 1 25 ’ 10 lb. cans ike Syrup Ra Washboa 5 a 3. Jum asted G Lam J. 14 s ee oo 12 5 ans .- tanner, G rds 0 Aucoin “cet raw - Medi ee e ‘ack, be POLISH. * 24 oe 244 a se oe a B) a > ecans, 3 nbo, rs 2 iota 26 Black Si per doz : ao oe oo. 4 65 Glass. ai gic 5 75 0 + Pecans. 5 star td 15 Bao oo ae 23 oo porn Piauia. 2 1 30 24, 146 Ib. « | aS ah Doub “ne --.- 6 00 : . Ss oe eee Si : . o sans ot ( JOUDIE Seer As 2 0 Walnuts, ae ce G Mutton. __ 18 ioameine Paste, on a ; Unk 3 (an oa gut son . ‘oe 5 Salt alifornia 24 ee ou on. Tarn — Paste ~ 1 25 ant 6 i0 hm ¢ le Ned. Woctha eerless “ 8 50 en — fone ie a So 14 . Z aline Liquid eo : 35 ScpANs- oScoU to [2s _,. Vere To aa. 8 _ “ > Jumbo ___- ay, Poe ce 1214 nas . per doz. 35 BS fs o4 ou ane 2. + Wi : a OS 4 Bt. Shellie i eee 2 » per doz doz. 1 40 “zp, -POLIS sH 24, LY, d. Cans _,¢1 ndow “Cl ios ret T 23 a 2: Heavy Por = 0S Rising ¢ Gon... ae 5 % |b. cans Li ee nm _. eane : Amnpede Shelled. prs haat re ot oe per doz. 7 aTaicK BRE. a oC i] i ss seeersers ve | eanuts, Ss] Lo ceed 4 sight 1085 a ee 11 uleanol, N amel, aa 9 php eg 00 in w= 22022ao2=--=- 1 : 5 _ 125 Ib. oa a Loins Hose 13 Vulcanol, N o. 5, doz. | " : ‘ : Corn cage ca 2 = 0 ‘4 4 Sane g Filberts Fg) Se sige EE 18 pe) a ee 14 Stovoil, —. 10, doz 1 99 80 can case ive Karo N 13 in. B ood Bowls ° a Pecans ce ae a 39 Should eee 25 Cc SA doz. pia 3 90 none $4.80 pe eh Karo Ne bes Lhe 2 42 15 in. sou ah een 0 ra Pecans 022W-------- ay HI: soulders oe a coe 24 ou . WASHIN a eane ae Karo “No a da. 3 55 : in eee oe : e Sate: ate . bees ee te ac Mz 1 6 vec car » No. 10 oa ® i | eo 6 : OLIV -- - 60 parcribs ues a Lae ear Todized. 2429 95 Bon Ami iS POWDERS Red ash No. 1% 3 25 in Bolles 18 00 0 4 : a 2 gal ay Neck hones mene # Med. a 94.92 Ib. ~ 2:2 40 Bon nee poe 3 dz. bx 3 ” Red i No. 5 i d 2 te WRAPPING PAPE 25 00 0 + ete ee ones M i wee a ae Climali 2 fs a ee Fib PAPE Bulk. 5 gal. keg Le ee ROVISIO eos G5 ed. No. 1, is 5 9 8 2 aline, 4 8 da. 3 26 40 3 96 ‘ibre, Mani R , Se bale B NS Fa 100 1 2 50 Grandm: doz. 25 \ 375 No. 1 Fi nila, wl Quart i oe Sm ie sarreled © rmer S$ nhe 6 & a oe 20 mt. Ma B Fibre rite. 05% ars, Guzen 690 © oa Back ork Packer pec.., 70 ne “randma. 24. pe, =. Orang ple Flav sutchers see ae gs rtc -- 25 00 c 3 Meat, 56 ib. 95 Gold a, 24 Large - ta oe ine Kre Manila __. < cig cu GUA: Bae easter gi het, a Ge OP eee te aoe mee 29 00@30 Ms Butter “Tege Ib.. cs ies yolden ie 12 Large : - ange, No. 10 doz. £ 65 — ae 09% Blocks, 50 ae lb. bbl 4 56 -_ 3 ah Se 4 = Green a tanle: : 4 45 Magic, 3 doz, CAKE er 42 wean Van. & oe a a gees Sunlight eee Luste un 4 4a ye] Kar ’ Sunli , doz —— r Box, , 4 ds. 3 60 e. 6 o ma 14 in 2 54 Mapl i9 Yeast doz 70 ss e and C XY Foam a 5. epaewen ees vc cat eam tae ae 70 wer, per oS ae YEAST. , 1% doz. 1 36 gal. 175 Vee —COMPR ” iechman ESSED . rer dos 30 30 MICHIGAN TRADESMAN September 24, 1924 + The Primary Election Farce Again in Evidence. Grandville, Sept. 23—The farce is over and the result is before the peo- ple. Is it any wonder the voters have become disgusted with the workings of the primary law and stop at home, instead of attempting to discharge their duties as citizens of a great com- monwealth? The Democrats and Mugwumps of Wayne county carried the day in a manner satisfactory to themselves and it now remains to be seen how the plans of these work out at the Novem- ber election. Magnificent endorsement of Couz- ens! The wet candidate, the Mugwump, the man who is not a Republican, car- ries off the nomination for senator at a Republican primary. How many of the votes cast for Couzens in Wayne county were Republican? It is well known that Democrats who had no contests in their own or- ganization, were advised to call for Republican ballots, and to vote for certain candidates who were most ob- jectionable to the rank and file of the Republican party. There is not the slightest doubt that this plan was car- ried out, giving the Republicans a candidate who is not a Republican and per consequence, has no claim on the Republican voter. Wayne county has more than once dictated to the rest of the State. “If James Couzens is a Republican, then count me out.” Thus an old line mem- ber of the party of Lincoln and Mc- Kinley on hearing the result. Couzens, as is well known, is not in sympathy with Republican ideas and policies. He has not supported Presi- dent Coolidge in the past and is not likely to do so in the future. Through the manipulations granted by the in- famous primary law he has_ been foisted on the party at a time when most men are seeking to strengthen party unity and good feeling. James Couzens is not the choice for senator of a majority of the Repub- licans of Michigan. A_ straightout Democrat is far preferable to a pre- tended Republican with Mugwumpian proclivities. A man who has no party affiliations is not a safe man to put on guard at the present time. I do not believe one thus forced upon the party can be elected. The primary law is to blame for much of this unsavory outcome. If it is not abolished at the first oppor- tunity the people will themselves be blameworthy. Judging from the eection figures on Governor, about the same _ condtion prevailed, so that the Republicans have to carry a heavy load this Fall in State affairs. Governor Groesbeck, who is seeking an endorsement for a third term, is not such a Mugwump as Couzens, vet he has been recklessly extravagant in his administration of State affairs and it is high time we had a change to one who has some. idea of using the power vested in his office to see that at least an attempt is made to husband the resources of the State, and not throw money to the birds, as has been done during the ad- ministration of our present Governor. Michigan has a prohibtion majority of 200,000 and yet a wet candidate is nominated for the Senate. What a travesty on common sense! There can be no discounting the fact that fair play has not been shown, and it is un to the voters to say if such a farce is to succeed at the pols in November. Strict party men may ‘hesitate about scratching the name of their candi- date, but when a lot of Democrats and Mugwumps combine to vlace a man who is not.a Republican on the ticket, what can the honest voter do? It ter- tainly would be a stultification of his record to vote for a man not in sym- pathy with Republican principles. Such a condition is apt to disgust the honest voter and serve to keep him away from the polls on election day. There being other things at stake in the Nation, it behooves the party voter to get out and secure men to repre- sent him in National affairs while his State goes on the rocks politicallv. Of course, the Republican party can- not now secure a Republican senator, thanks to the infamous workings of the primary election law. Doubtless honest men of both parties are by this time satisfied that the primary law is a farce and a loophole through which political tricksters can squeeze their unrighteous defiance of the peo- ples’ will. Every taxpayer in Michigan should see to it that our present extravagant State administration is remanded to the scrap heap. No questions of public importance can be settled outside of party influ- ence. yet it is not to be thought of tn continue a man in power who has come near bankrupting the State. This question of an honest administration of State affairs is in no sense a party question, and yet some partv must be empowered to carry on in the making and executing of the laws. The nomination of Groesbeck to succeed himself was a mistake on the part of Republican electors, but as in the case of the senatorship the nomina- tion is doubtless not the voice of the majority of Republicans, but the neat- ly executed plan of Mugwumps and Democrats to discredit the party in power so as to make room for a change of parties in Michigan. Wayne county has done this, neatly and with dispatch. Under this unrighteous condition of things political, what is the duty of Republican voters? Not to bolt the party surely, but to emphatically sit down on the whole scandalous mess by defeating at the polls the poll par- rots thrust upon them by primary elec- tion manipulators. It does not seem probable that there will be another prima-~-- election of importance in Michigan, so despicable has the present methods of its opera- tion become. Old Timer. —~+ + .___ Defends the Cigarette Habit. Tampa, Florida, Sept. 20—I wish to take exception to an article which re- cently appeared in your journal en- titled “Cigarettes worse than shell shock.” I, too, served overseas during the kaiser’s war but, unlike the chap men- tioned in the article referred to, I smoked before I came over and still do and probably always will, but I did find while I was in France that the “deadly cigarette’ did more to keep up my spirits, drive away the “blues” and act as a good friend than anything else. Shortly after returning home I was taken ill with a nervous breakdown, rheumatism, etc., and for the better part of two years I was practically helpless in the hospital. I was in con- stant pain and my chart read that I was to have drugs if I wanted them for the severe pains, but I stuck it out without drugs and with the aid of numberless cigarettes and black coffee day and night I managed to keep my nerves fairly steady and, with com- plete rest, finally recovered. Now I don’t use nearly so many cigarettes, but the cigarette was a good friend to me then. I read in the papers the other day about some lady who had been prom- inent in the anti-cigarette league who died of cancer of the throat--and I wondered! I am surprised that someone has not formed an anti-coffee league, but then, perhaps, there are no grounds for it. Maxwell M. Brennan. — ~+ 2 .___ If you have built castles in the air, your work need not be lost. That is where they should be—now put foun- dations under them. ¢ Be g Delicious cookie-cakes and crisp J ‘ appetizing crackers— There is a Hekman food-confection for every : meal and for every taste. \ Ckman PiscuitCo. | 4° Grand Rapids.Mich. When it comes to foods » there is nothing better than J] ~ HOLLAND RUSK | ; If you don’t carry it now order a case from your jobber today. : Be sure to get the package | with the Windmill Trademark Holland Rusk Company, Inc. HOLLAND | MICHIGAN The Mill Mutuals — Agency LANSING - MICHIGAN » STRENGTH oe ECONOMY » AWAY + Poo) at REPRESENTING THE ~ - MICHIGAN MILLERS MUTUAL FIRE INSURANCE CO. AND ASSOCIATED COMPANIES - . Combined Assets of Group $30,215,678.C 2 % ¢ 20% TO 40% SAVINGS MADE IN 1923 | . f Fire Insurance —All Branches Ws TORNADO - AUTOMOBILE - PLATE GLASS 24 Be — + oe = - aw >». ¢ » ee ¥ 5 .> i ‘ * > ~ Fs, Th a s t : ns 4 tee > 1 & B- ‘* -z ay o/-_—? a « ‘a » @ o ® a ¢ . 2. og . ; + € A i. -h* t t — pour September 24, 1924 MICHIGAN TRADESMAN 31 Proceedings of the Grand Rapids Bankruptcy Court. : Grand Rapids, Sept. 10—On this day were received the schedules, order of ref- erence and appointment of receiver in th matter of Jacob Rosenbaum, Bankrupt No. 2552. The matter has been referred to Charles B. Blair as referee in bank- ruptey. The bankrupt is a resident of Muskegon, and is a keeper of a cigar and soft drink establishment at such city. The schedules filed list assets of $2,508.29, of which $303 is claimed as exempt, with liabilities in the sum of $4,166.73. The first meeting of creditors has been called for Sept. 23. A list of the creditors of the bankrupt is as follows: Hackney Nat. Bank, Muskegon _-$300.00 Albert Pick & Co., Chicago -------- 140.00 Dr. Chas. De Camp Co., Chicago 40.00 Lash Products Co., Chicago ------ 10.50 La Vera Cigar Co., Chicago ------ 95.00 Lee & Cady, Detroit -_------------ 145.00 Check Protector Co., Chicago ---- 29.00 Fred Helmer, Muskegon ---------- 100.00 Moulton Grocer Co., Muskegon -- 30.60 Piper Ice Cream Co., Muskegon _- 25.00 Towner Hardware Co., Muskegon-- 70.00 W. W. Richards, Muskegon _----- 307.82 Muskegon Candy & Supply Co., Muskegon 92... 13.00 Francis Jiroch, Muskegon -------- 1,088.26 Walker Candy Co., Muskegon __-- 101.98 Coca Cola Bottling Co., Muskegon 54.85 Coulton News Agency, Muskegon 69.00 L. H. Fink, Muskegon —_--________ 106.00 Grover F. Pletcher, Muskegon ---» 7.00 Woodhouse Co., Grand Rapids --- 176.02 Kuppenheimer Cigar Co., Muskegon 15.00 General Cigar Co., Chicago --_---- 32.75 Elliott Service Co., New York 10 CO Samuel Rosenbaum, Muskegon --- 400.00 Ike Rosenbaum, Chicago ---------- 500.60 Sept. 11. On this day was heid the final meeting of creditors in the matter of William Carlson, Bankrupt No. 2500. The bankrupt was not present or repre- sented. The trustee was not present. Several parties were present to bid on the remainder of the accounts, which were sold on final offer of Fred G. Timmer, of Grand Rapids, for $16. The trustee’s final report and account was approved. Two additional claims were proved and allow- ed. An order was made for the payment of the remainder of the expenses of ad- ministration and the balance of the funds on hand to be paid to the labor claim filed and allowed. There was no objec- tion to the discharge of the bankrupt. The final meeting of creditors was then adjourned without date. The case will be closed and returned to the district court. Sept. 11. On this day was held the ad- journed first meeting of creditors in the matter of Fred W. Forrester, Bankrupt No. 2541. The bankrupt was present in person and by attorneys, Hilding & Hil- ding. Dilley, Souter & Dilley were pres- ent for creditors. The bankrupt was sworn and further examined without a reporter. The meeting was then held open for further proceedings in case they are desired. On this day also was held the adjourn- ed first meeting of creditors in the mat- ter of Klaas J. Mulder, Bankrupt No. 2537. The bankrupt was present. No others were present or represented. The meeting was then further adjourned to Sept. 19 for further examination of the bankrupt. Sept. 12. On this day were received the petition, schedules and reference in the matter of Abraham Berkowitz, Bankrupt No. 2546. The reference is for the pur- pose of calling a meeting of creditors of the bankrupt for the purpose of permit- ting him to offer a composition to his creditors before adjudication. The offer is of 35 per cent. cash on claims allowed ordinary creditors. The meeting has been called for Sept. 25. The schedules filed by the bankrupt list assets of $4,500, of which $500 is claimed as exempt, and $2,000, being the face value of an insur- ance policy taken out recently and upon which there is in all probability no value for the estate. The liabilities are listed at $5,715.02. A list of the creditors filed is as follows: Perfect Shirt Co., New York ____$ 40.50 Lurie Mfg. Co., Chicago __-_----- 275.00 Claven & Stern, Chicago --------~ 229.63 Maiman Mfg. Co., Chicago ___-_-_ 145.16 S. & H. Rhodes Co., Chicago ---- 156.50 Samuel Wineberg & Co., Chicago 508.88 Phoenix Shirt Co., Chicago -------- 229.63 I. Wineberg & Co., Chicago __---- 795.23 U: S. Cap Co., Cleveland -_...__ 57.00 Union Hosiery & Underwear Co., Chicago) oe) 38.00 Johnston Factors Corp., New York 350.00 Schiller Stein & Co., Detroit _____- Siff Bros. Co., New York ___,---- 192.50 S. I. Ettenger & Sons, Chicago _--- 106.50 Blum Bros., Chicagzo 2... 284.18 L. Friedman Neckwear Co., New VOR ee eee 16.65 Garfield Overall Co., Chicago —___-- 153.00 Herold-Bertsch Shoe Co., Grand Rang ee 56.80 Slidewell Neckwear Co., New York 18.37 Menzie Shoe Co., Fon Du Lac ---_ 96.45 Shapiro, Beitler Co., New York -_ 53.00 Sweetgall & Wender, New York. 94.50 Moses Rothchild Co., Inc., Louis- Wille: 210.00 Star Overall Co., South Haven -_ 30..37 Sterling Clothing Co., New York -_ 24.00 Lipke Arman Corp., New York _-_-- 112.50 Clare Knitting Wks., Saginaw -_ 22.93 M. Alperowitz, Chicago _....- vee- 89.50 E. B. Pikenbroek & Sons, Dubuque 84.00 Butler Bros, Chicago ~------------- 76.96 Jacob Ziegel, Chicago ~__----------- 33.00 Klopper Bros., Cleveland ~_-~~----- 15.40 Middleton Mfg. Co., Milwaukee ---- 18.40 Wolverine Belt Co., Dttroit ~_---- 43.88 Swartzberg & Glazer Leather Co., Grand Rapids -_..2- 26.90 Cluett Peabody & Co., Chicago —_ 10.54 Harris Cap Co., Milwaukee __---- 30.00 S. & H. Levy Co., New York _-__--- 710.38 Schoenfield & Schoenfield, Detroit. 150.00 Wormser & Co., New York _------ 94.50 Sept. 13. On this day was held the sale of assets in the matter of C. Arthur Carlson, Bankrupt No. 2503. The trus- tee was present in person. No creditors were present. The stock, fixtures and equipment of the estate were sold on final offer to G. A. Brehm, of Cadillac for $1,850. The sale was confirmed. An order was then entered for the payment of a first dividend to creditors of 5 per cent. bs meeting was then adjourned without ate. In the matter of Fred W. Forrester, Bankrupt No. 2541, the trustee has filed in the court his report, showing that there are no assets in which the estate has an interest over and above valid and existing claims for liens, mortgages and pledges, and recommending that the estate be closed and returned to the court. An order was entered allowing the trustee to abandon such property and the case was closed and returned. In the matter of Carolyn Stroh, Bank- rupt No. 25438, the funds for the first meeting have been received, and such meeting has been called for Oct. 3. Sept. 22. On this day was held the first meeting of creditors in the matter of Theaplis W. Coyer, Bankrupt No. 2551. The bankrupt was present in person and by attorneys Hilding & Hilding. No creditors were present or represented. One claim was proved and allowed. The bankrupt was sworn and examined with- out a reporter. C. C. Woolridge was ap- pointed trustee and the amount of his bond placed at $100 by the referee. The meeting was then adjourned without date. On this day also was held the final meeting of creditors in the matter of Peter Schneider, Bankrupt No. 2491. The bankrupt was not present or represented. The trustee was not present. One cred- itor was present in person. The trusl tee’s final report and account was ap- proved and allowed. An order was made for the payment of administration ex- penses and for the declaration and pay- ment of a final dividend to creditors. The amount of dividend has not been deter- mined to date, and upon computation of the same note of the amount will be made here. There was no objection to the discharge of the bankrupt. The meet- ing was then adjourned without date. Sept. 23. On this day were received the schedules, order of reference and ad- judication in bankruptcy in the, matter of William Van Otteren, Bankrupt No. 2553. The matter has been referred to Charles B. Blair as referee in bankruptcy. The bankrupt is a resident of Grand Rapids and is a factory worker by occu- pation. The schedules filed list no as- sets, and show liabilities in the sum of $762.59. The court has written for funds for the first meeting, and upon receipt of the same the first meeting of creditors will be called, and note of the same made here. A list of the creditors—all located in Grand Rapids—is as follows: C. Goudzwaard & Sons __---------- $109.21 Herpolsheimer Co. ---------------- 169.95 Friedman-Spring Co. -------------- 107.00 P. Steketee & Sons _______--__-___- 28.18 Grombacher & Major —------------ 67.15 Dr. Horace Beel —----_------------ 42.00 De PF. De Pree _ 38.00 Dr. BH. Masselink _.______--___- 38.00 Dr John FT. ‘Hodeen —_..._-______ 63.00 Donker & Stegman Fuel Co. ---- 29.50 qd. Bueker 0 oe 40.00 Consumers .Ice Co. ---------------- 6.85 St. Mary’s Hospital ee 11.00 E f Black oo. 12.75 —_22ss—__—_ Evergreens. Written for the Tradesman. Just set me down in woodlands where All kinds of trees are growing there The balsam, cedar, spruce and pine Old hemlocks too are friends of mine While juniper. which lumberjacks Call ‘‘shintangle,’’ and tamaracks Give beauty till one can’t define The charmed spot, and every line Depicts the greater loveliness Which evergreens alone possess. They have a warmth of fellowship Which runs clear to the very tip Of branch and bough that spreading rise In wealth of beauty to the skies; Symmetrical in limb and form And battling often wind and storm Surviving both they really seem The arbors where the fairies dream; Whatever else these trees may be They’re more than all a friend to me. So let me go where ever trees Are green and grow in companies Where spreading limb and frond have made Shrined temples in the forest’s shade And like a worshipper, apart From stress and toil, open my heart To whisper back to the soughing pine The faithful creeds whcih they define Confessing too—my vows shall be To try and grow more like a tree. : Charles A. Heath. Proceedings of St. Joseph Bankruptcy Court. St. Joseph, Sept. 15—Clarence M. Dar- Ing doing business with John c. Dreher as a co-partnership under the name of the Home Dairy Co., filed a voluntary petition in behalf of said company and individually and was adjudicated a bank- rupt. The matter was referred to Ref- eree Banyon, who was appointed receiver. The referee made an _ order appointing Roscoe G. Goembel, of Kalamazoo, cus- todian, pending the first meeting of cred- itors. The schedules disclose co-partner- ship property of the estimated value of $3,168.61, and the following ereditors: City of Kalamazoo, taxes ue BIS.00 J. B. Doyle, Kalamazoo -_------- 700.00 Kalamazoo National Bank, Kala weNOO _. 1,500.00 Piper Ice Cream Co., Kalamazoo 65.00 Sota $2,383.00 Unsecured Claims. Ashton Bros., Kalamazoo —__------ $ 91.02 Blodgett Beckley Co., Toledo —~--- 35.42 Columbia Electric Co., Kalamazoo 16.75 Creamery Pkg. Mfg. Co., Chicago 16.39 Consumers Power Co., Kalamazoo 45.19 Det. Belt Lacer Co., Detroit _~~- 5.00 Det. Dairy Supply Co., Detroit _. 11.90 Fisher Bros. Paper Co., Ft. Wayne 20.85 Godfrey Lumber Co., Kalamazoo- 25.16 H. J. Heinz Co., Detroit __._.._--. 34.00 B. Heller & Co., Chicago oo Seg S. Gumpher Co., Brooklyn —------- 22.50 Johnson Paper Co., Kalamazoo -~ 45.00 Kalamazoo Hdw. Co., Kalamazoo_- 9.00 Kalamazoo Lbr. Co., Kalamazoo_. 15.69 Kalamazoo Pub. Co., Kalamazoo -. 8.00 Lutz & Schramm Co., Pittsburg ~~ 28.50 John W. Ladd Co., Detroit —__--- 29.24 Puritan Drug Mfg. Co., Columbus 21.25 Star Paper Co., Kalamazoo --~-~~ 40.00 Schoolcraft Express, Schooleraft —~ 4.50 Sprague Hdw. Co., Kalamazoo —_-- 6.38 Taylor Produce Co., Kalamazoo -_ 7.50 Wilson & Co., Chicago ____.__----- 90.60 N. H. Steele, Texas Corners ---- 60.48 Mr. Willard, Kalamazoo __-------- 2.08 Mr. Martens, Kalamazoo __~------- 6.04 Art Seelge, Kalamazoo _----------- 2.92 Mr. Birdsall, Kalamazoo _--------- 4.82 WwW. A. Bix, Kalamazoo --............... 4.00 Silas Doster, Kalamazoo —_~------- 8.48 Trio Laundry, Kalamazoo __------ 38.85 Mr. Stewart, Kalamazoo ---------- 4.24 Mich. Bell Telephone, Kalamazoo 7.2: Kalamazoo Bread Co., Kalamazoo — 9.00 A. FP. Sehied, Kalamazoo _........ 8.40 Wicks Ins. Agency, Fremont ----~ 70.75 J. D. Driver, Kalamazoo __------- 5.00 Metal 2 $897.53 Sept. 17. In the matter of John C. Hackenberg, bankrupt, of Three Rivers, the trustee was directed to file his final report and account, for the purpose of calling the final meeting of creditors and closing the estate. In the matter of the Pulp Products Co., a corporation, bankrupt of St. Joseph, the trustee having reported the collection of the last accounts, was directed to file his final report and account, for the pur- pose of calling a final meeting of credit- ors to pay administration expenses, and a first and final dividend. Sept. 18. Based upon the petition of the Robbins Publishing Co., Inec., the Wales Company, of Kalamazoo, was ad- judicated a bankrupt and the matter re- ferred to Referee Banyon, who made an order for the bankrupt to prepare and file its schedules for the purpose of call- ing the first meeting of creditors. Michael N. Kennedy, of Kalamazoo, was appoint- ed receiver by the district judge and qual- ified by giving bond of $1,000. Sept. 19. In the matter of Nathan Cooperman, bankrupt, of Dowagiac, the trustee having filed his supplemental final report and account, showing total re- ceipts of $6,945.36 and disbursements of $1,040.47, and balance on hand of $5,904.89, an order was entered by the referee call- ing the first meeting of creditors at his office on Oct. 1 for the purpose of pass- ing upon the trustee’s final report and account, the payment of administration expenses and the declaration and pay- ment of a first and final dividend. Cred- itors were directed to show cause why a certificate should not be made recom- mending the bankrupt’s discharge by the referee, and why the trustee should not be authorized not to oppose his discharge. Sept. 20. In the matter of Benjamin M. Ziegler, of Niles, bankrupt, the first meet- ing of creditors was held at the referee’s office and claims to the amount of $3,- 342.20 were proved and allowed. The bankrupt was sworn and examined by the referee and attorneys present without a reporter. Following his examination, the bankrupt stated he desired to offer terms of composition to his creditors of 25 cents on the dollar, and the meeting was ad- journed for two weeks to consider the offer of composition, after notice to cred- itors. ——_22>>____ A Big Help. East—Now that your son’s a part- ner instead of an employe, does he help you much in your business? West—More so. He never shows up at the office at all now. Business Wants Department Advertisements inserted under this head for five cents a word the first Insertion and four cents a word for each subse- quent continuous insertion. If set in capital letters, double price. No charge less than 50 cents. Small display adver- tisements in this department, $3 per inch. Payment with order is required, as amounts are too small to open accounts. FOR SALE—One of the best paying stocks of general merchandise in Lower Michigan, in fine, growing town near Detroit. Will inventory about $6,500. Good lease on building. Other business comnpels me to sell. Address No. 719, c/o Michigan Tradesman. 719 For Sale—General Store doing thriving business—live, prosperous community. Most desirable offering. Priced very reas- onable. To buy or sell any business, any time, any where, write Sales Manager Chicago Business Exchange, 327 5S. La- Sale St., Chicago. TT FOR SALE—Good live wholesale and retail BAKERY busines. A WONDER- FUL OPPORTUNITY, at a_ reasonable price. Selling reason, sickness. Address No. 718, c/o Michigan Tradesman. 718 GROCERY stock, fixtures, property. A real buy. Good location. Walter C. Peterson, 426 North Market St., Marine City, Mich. 720 MERCHANTS — We have conducted successful sales for retail merchants Reduction, money-raising or quit-business. For terms, dates, ete., write Greene Sales Co., 216 Michigan Ave., E., Jackson, Mich. 721 FOR SALE OR TRADE for hardware stock, nice clean stock of clothing and men’s furnishings. Invoices $9,000. J. A. KERR HARDWARE CO., Niles, Mich. 714 since 1900. WANTED—A live town offers an ex- ceptional opportunity for an up-to-date dry goods and women’s ready-to-wear store. Address No. 715, c/o Michigan Tradesman. 715 For Sale—Well established Coffee Ranch in city of 45,000. Address No. 708, c/o Michigan Tradesman. 708 FOR SALE—600 acres hardwood. Extra fine lot of hickory; saw mill, logging equipment, switch. Good HOME MAR- KET for hardwood _ sheathing. The Flomich Co., Daytona, Florida. 710 FOR SALE—Grocery, meats and tin- ware, stock and fixtures, $4,500. Annual sales $40,000. Located in fast-growing suburb. Business has wonderful future. Part cash, balance terms. Address No. 711, c/o Michigan Tradesman. 711 FOR SALE—100,000 4/4 hardwood dry mostly gum. The Flomich Co., Daytona, Florida. 713 FOR SALE—General mercantile busi- ness located twenty miles east of Mar- quette on the D. S. S. & A. Ry. Post office and railway ticket office in con- nection. Also good real estate adjoin- ing. Owner desires change of location account of wife’s health. For further particulars address C. A. Gogarn Co., Deerton, Alger Co., Mich. 697 _ Pay spot eash for. clothing and furnish- ing goods. stocks. L. Silberman, 1250 Burlingame Ave., Detroit, Mich. 566 CASH For Your Merchandise! Will buy your entire stock or part of stock of shoes, dry goods, clothing, fur- nishings, bazaar novelties, furniture, ect. LOUIS LEVINSOHN, Saginaw, Mich. Henry Smith Floral Co., Inc. 52 Monroe Ave. GRAND RAPIDS, MICHIGAN PHONES: Citizens 65173, Bell Main 173 FIRE AND BURGLAR PROOF SAFES Grand Rapids Safe Co. Tradesman Building 32 Suggestions For Canned Food Week. Shrewd retail grocers in all sections of the country are making prepara- tions to cash in on the national ad- vertising and sales effort to promote canned foods which is centered around Canned Foods Week, November 8-15. Canned Foods Week this year is be- ing held in the Fall as a result of the insistent recommendation of the retail grocer members of the general com- mittee in charge. The Fall is the time of deliveries of futures to distributors —the time of ‘heaviest consumption— of canned foods and also ‘tthe time when the housewife instinctively thinks of storing and stocking up for the long winter. “Keep the Futures Out of the Cel- lars” is the slogan that is going ‘the rounds in trade circles. Canned Foods Week, it is argued, is the golden op- portunity to move canned foods from the stocks of the wholesalers and re- tailers to the pantry shelves of the consumers. Thus the distribution of canned foods will not only be acceler- ated, the cost of handling reduced, but the consumption of canned foods, al- ways profitable items for the retail grocer, will be increased with a con- stant and steady supply at hand in the consumers’ pantries. A round table discussion at a recent meeting of the general committee in charge of Canned Foods Week devel- oped the following suggestions for in- dividual retailers to consider in tying their efforts to the national campaign which is sponsored by all the national organizations of the food trades, in- cluding the retailers association: Examine Stocks. Advertising in connection with Canned Foods Week will lay emphasis on the great variety of canned foods now available, and this will doubtless lead to enquiries for articles on which grocers may be short. Stocks should be gone over to see that you are prepared for the week. Window Displays. Windows should not only attract attention but increase sales. In trimming windows keep ever in mind the sales-making value of the display. Prizes to clerks for sugges- tions or for window trims will arouse their interest and assure their best co- operation in getting business during the week. Food Demonstrations. Place a table at a convenient spot—one that most customers pass—and cover it with a white cloth. On it place several bowls or saucers containing canned fruits or vegetables. Stick toothpicks into the bits of fruit and vegetables so that they can be easily sampled, with a placard inviting customers to have a taste. Pantry Shelf. Burtld up two or three shelves like those in the ordinary pan- try and fill them with such an assort- ment of canned foods as the house- wife would wish to have in her home. Put up a placard enumerating the items and giving a lump price for the lot. Basket Sales. Make up assortments of canned foods and place in baskets ready to be carried home by the cus- tomer or delivered to the home. Pla- card with the price, including basket. Put in each assortment some canned foods not used by the ordinary cus- tomer. MICHIGAN TRADESMAN Canned Foods Meal. Arrange on a table in the sequence in which they would be served canned foods that would make up a complete meal. Label each article, if desirable, with the price, and give the total cost of the meal for a stated number of persons. This will show in a striking manner not only the variety of canned foods now available but the relatively low cost of meals with kitchen work elim- inated. Daily Feature. Feature a different article or group of articles each day, instructing clerks with every sale to call attention to the specials for that day. Assorted Cases. Make up assorted cases and label with a price for the lot. Suggest variations in the assort- ment or ask for suggestions from the customer. Price concessions for case lots will attract attention. “Pepping Up” Clerks. Get clerks on their toes by creating rivalry in sales. Offer prizes or other special rewards for sales leadership during the week, or for sales of new articles. Food Demonstrator. Obtain for the week the services of a cook who can answer customers’ questions as to the best way, and new ways, of using canned foods. Give her a special cor- ner of the store, or booth, in which to conduct her work. Use the Telephone. Call regular customers on the phone and tell them in advance about Canned Foods Week. During the week, if phone orders come in, don’t neglect to remind them again that Canned Foods Week is here. Men- tion some special item in which they may be interested and invite a visit to the store. Write to Customers. In advance of Canned Foods Week send a letter to each of your customers calling atten- tion to the week and inviting them to call for a personal inspection of stocks and a. talk about special prices for quantity purchases. Make the letter neat and attractive or it will not have ‘ pulling” power. Price Lists. Get up lists covering your various lines of canned foods, quoting special prices for quantity lots, and send a copy out with each delivery of goods during the week preceding Canned Foods Week. These may also be delivered by boys to homes not yet patrons of your store. Handbills. Wrap handbills announc- ing Canned Foods Week in all pack- ages going out of the store. Delivery Boys. Instruct delivery boys to mention Canned Foods Week to whomever receives the packages at homes to which he goes. Selling to Clerks. The success of Canned Foods Week for the individual grocer largely depends upon the intel- ligent and enthusiastic work of the clerks in his store. The clerks’ inter- est can be aroused by any one of dif- ferent ways that will suggest them- selves to the individual grocer. ~~. If your competitor has a greater faith in his industry, in his business, in his commodity, than you have, give him credit for ‘having set you a good example. ——_>-»—___ Work hard to-day and you needn’t fear to-morrow. Sidelights on Some Features of the Sawdust City. Two or three months ago I men- tioned a matter which seemed to me to be a crying need in Muskegon— street signs at the corners. Since that time I am pleased to note that ener- getic work along that line has been undertaken. The signs are steel mounted on steel posts, which make them very conspicuous and effective. Muskegon has accomplished a won- derful work in constructing a broad and well-graded cement boulevard to Lake Michigan. It bears the euphoni- ous name of Sherman boulevard and is the first step toward the opening up of Lake Michigan to the people in a broad and comprehensive manner. A small sized sand dune offers the only obstacle to an approach to the lake under most favorable conditions. One month’s work with a steam shovel will give the people of Muskegon an uninterrupted approach to the cooling breezes of the greatest health giving factor which Muskegon can command. When one recalls the run-down sit- uation which confronted Muskegon twenty-five years ago, after the lum- bermen pulled out with their suddenly acquired wealth and removed to other cities where the opportunities for en- joyment were greater, leaving build- ings, streets and sidewalks in a dilap- idated condition and considers the changes which have been wrought in the face of most discouraging condi- tions, he cannot help taking off his hat to the courage, patience and vision of the citizenry which has accom- plished one of the greatest under- takings recorded in the history of the American cities. Muskegon possesses a most precious heritage as the custodian of the re- mains of Jonathan Walker, the man who was given an undying fame by Whittier’s poem entitled The Man With the Branded Hand. On the death of Mr. Walker, May 1, 1878, he was buried near his home at Lake Harbor, but the enterprising citizens removed the body to the cemetery in Muskegon, where a suitable monument was erected by Photius Fisk, a Greek who had been a chaplain in the American Navy for nearly forty years. The dedicatory address was made by Parker Pillsbury, who was then gov- e-nor of Vermont. The writer is Mr. Jones, please send me another package of archment Bond for the Home-School-Office and you may tell all my friends it’s the biggest value in Paper we ever received. And tell the VEGETABLE PARCHMENT COMPANY at Kalam2zoo, Michigan, that we can't keep house without the'r pavers. Yes, all the kids, and Daddy and |, use that writing paper. Send the 5 pound pack at a dollar this time, the 2'4 pound is only a sample.—Mrs. U. S. America. YOUR STATIONER OR DRUGGIST HAS IT. probably one of the few stil living who was present at the dedication of the monument. Capt. Charles E. Belknap, of Grand Rapids, relates an interesting story going back to early days in Muskegon. One of the great fires which thandicap- ped the Sawdust City in the early 70’s was in progress. Grand Rapids was appealed to for assistance and Capt. Belknap went over with a steamer and crew. He was met at the depot by a despondent Muskegonite, who had been a merchant up to the time of the fire, with the following appeal: “Cap- tain, I have Jost my home and my furniture. I ihave lost my store build. ing and grocery stock. For God’s sake save my lot.” The lot was com- posed of sawdust. No man stands higher in Muskegon than Douglas Malloch, who was city editor of the Muskegon Chronicle for several years up to the time he re- moved to Chicago to unite his fame and fortune with the American Lum- Mr. Malloch was a regular contributor to the Tradesman for sev- eral years and wrote a poem appro- priate for the occasion for the forty- first anniversary edition. No con- temporary poet stands higher in the estimation of the people than Mr. Malloch and few public lec- He is from berman. American turers are in greater demand. constantly filling engagements one end of the country to another. Every year he has a new topic, which torces him to make return engage- ments in nine cases out of ten. Mr. Malloch is the recognized poet of the Great Outdoors, most of his work in verse being confined to the woods and fields of his native land. E. A. Stowe. —————E If you find no time for reading the trade journals in the store, get per- miss:on to take them home. You need to read them. —_»-~.—____ Ability to take as well as give—plu; faith in men—is the solvent for every human problem. SO eee ee SSS. a Bata = , regen Ye TY a PRINGS YCU TRADE “Ue Universal Wating Papert KALAMAZOO September 24, 1924