8 oz 2 +4 ( ' 1 19 | Peaberry Ca — 5 o 4.0 AXLE GREASE. a es, ig "@i% GUN : | Mexican and Guatamala : Graphite >4 0n| Wai 5 50 " 90@1 00} Fair on ‘ é 5 7 ea ett es ec ececccores ~ ua “|r o% 3 00 1 fooee ........... 4.21. | Svaporated in t 113 1 30] Fancy... i ae dy HERBS, } cece neces BB | ah g | Muracaibo. 1‘ | oe 3 ip: | 5 iiops f 1 on | Prime ............... 1 | i Adteee ......-....... 84 2 os | es. a i Madras j oe Bs . in namon g4 Javs (41S. F.,2,3and5 Ib. boxes rar | eel a 84 ava. 8 @S% > aNd o 1b, DOXES 50 | Ginger, Jam. Reise as 84 1 gp | Interior .. Jee SELLY. co ae 84 2 5 Private Growth...... 2 ft 12 | Chieago goods ae | Mustard 84 | een — | 18 Mason’s. 10. 20 and } | Pepper 4 2% | me | i _— | : 8, 10, 20 and 30 lbs 6 repper .. 84 i Mocha. | ' 2 | ' So 7 | Sage. 84 1 10} eniention a gg | California in bags 7 @sy | | oe ala a srabi On af iAR | Arabian....... a PITTED CHERRIES, oa Bsa ES 1 30} ROASTED. 4 1g | Cut Loaf. .,....... @ 3° 150} To ascertain cost of roasted boxes . 114 ‘ @ 43 i 1@)|% 1 4c. per lb. for roast . 2 \ | on t 1. en b +% 5, Strawberries i » per cent. for shrink RUNELI 2 Ptah emt wees 44G4 45 a CITIES. | a , oc PRUNELLES, Confectioners’ A...... 44@4 31 1. Saas : PACKAGE | 30 1b, boxes..... 12% | 9 sulpl L 195 | SOfLA .....--.. 6. @ 44% 1 ow ) on 2] i ~ i. a ot ‘3 6 i ip | Arbuckle’s Ariosa 1914 RASPBERSIES, nchor parlor ++ +++ 70) Bye : - pechneD ¢ t 65 | To. 2 home “1 {| extra @ 3 13 ‘ McLaughlin’s XXXX 704 In barrels . 2 home. aes 110 oh @ 3% > On Eaot..... 19k 501b. boxes ort parlor 4 00 } D 3% 3 1 ny Risch i ia | Yellow ......... -: 2@ 3% G : 40 | EXTRACT. 2 1D a i8 MINCE MEAT | Less than bbis. 4e advance ) | Valley City on | Foreign : <4 s ani se * 2 : = Ws 1 wv | Felix ‘5 CURRANTS SEEDS. | Hummel’s, foil. ... 1 50| Patras. i 12! 4 ‘ ic . a itras, in barrels.... » 4! a WAZ, --1 85 _ 2 3 in %-bbls @ 4% » Sm 3 1% : in le n as. y 8 H 8 O81 CHICORY 10On 90 70) ..1 00} Bulk.. Le . Russian 1 a 1 10| Red a aa i 4 Citron, L -chorn, 3 | Bird 1a 4% ’ cf a i sien ‘ } Lemon é seit '@ O72 BLUING Gross = CLOTHES LINES |Grange ‘“ Must re eer rene a : i ie er. ee CC ss. roppy ae l 9 Arctic, 40z ovals 4 00 | Cotton, 40 ft -per doz. 1 25 | RAISINS ear kane | 7 \. | Rape cree . 6 > 50 Se ae eo | trond Domestic. 3 or 6 doz. in case per doz..1 00) Cuttle bone ...... 30 ‘ 60 ft... ‘ 1 6 | bom on laye rs, 2 crown 1 60 MEASURES il : ce 70 ft... o 7 | , at a Tin, per dozen. raRRAa | ‘ > 1 75 | be : I : . 5 | . a... 1 90] faney.......1 90) 2 gallon oo. . 2S Corn. apn | Jute or..... a gq | Loose Muscatels, boxes 1 50| Half galion....... ....... 140] 20-lb boxes............ .... 6m 1 ball ' 72 tt “ 1 00 | . 701d bags 514@6 ang hae 70 | 40-Ib a aes 6% BROOMS. | ie ‘ “oreign. Pint . a 45 ' } con ENS . . « ° o ¥ ine 2 Hurl _— SED MILK. Ondura. 29 Ib. boxes Hs lf pint a ' 0 Gloss. 1 Beste 4 doz. in case. Sultana, 20 6 Wooden. for vinegar, per r doz. oo | tagle es oo) Valencia,2) ‘* 1 gallon 7 00 c | Crown ee Half son bg . 4 wr = ‘“ } Y oy mh Y * "RR TN ES . “* oe « ee Genuine Swiss... i sia Geaee 3 75 | 0 and 50 lb, box | American Swiss ae 7 00 | Bosnia... @ Pint u “") 2 95 | Barrels......-. | | California, ‘90x10 25 Ib. bxs.. 9 oe ee a ne ie SNUFF. j i. " a } a SOx 40 ‘ ( MOLASSES. a COUPON BOOK< a cae a i 04 Sinsenene Scoteh, in bladders. - e ‘| ia | it X ot CkKStrap Maccaboy, in j 35 ‘ i Ss = al | 60x70 - 37 | Sugar house ' 1 a y, in jars........-..35 ete Hamburgh marrofat . 135 b Te AN Turkey io Cuba Buk 14) french Rappee, in Jars... .43 5 early Jun 1 Soe Ordinary .. 16 sopa. : Ch me 1 ENVELOPES, : Boxes .... a eeee se 5 (| Har rgh petit .- i XX rag, white. a 16 | Rees, Mheien...,..-.......,. 434 fancy j #1 75 ancy ‘ CANDLES Ss : 1 ” SAL BODA, i i ea a anne 1 60} na; ~ | Ke \ Hotel, 40 lb. boxes wis lard N 1 es | Fair.- 1 ee. oe 1% na = 9OKES, 10% t n] 1 No. 2, 6 1 50 ine 30 Granulated, boxes.......... 1% Paraffine 2° i. 1; uD XX wood, white. Extra good. 26 SALT Wicking. m | ee i o ‘Tradesman.’ No 1 Fancy 39 | 100 3-Ib. sacks. 82 25 | 1 2 1, per hundred >on | a 1 ore ces : 36) 605-lb ‘6 i 9 0%) se * ‘ 9 role fanilla, white. One-half barrels, 3¢ extra 28 10-lb. sacks 1 85 >. . Bran P ww WN - oe ce ov CANNED GOODS. Frenct > * 3 00 pit cores 1 06 OATMEAL. wip. * 2 25 5 3 a 95] B 200 24 3-Ik “s 5 nn © oO, > To arre ny > 3-lb Case f FISH. Erie 810, a, wer Coin. ee os :00 @4 65 | 56 1b. dairy in linen bags 1 . — e220, ' “2 Leoeahoceti io : O24 issip. “" ari “ 18 Little Neck, 1 Ib 1 10 Squash nM i Cee Oath War ae em Hubbar 3 “Supe ” , TACKEOU . e Arsh W 2 Ib 1 a... 1 30 a Superior. FARINACEOUS GOODS, | Barrels 180. @4 65 | 56 1b. dairy in drill ba U8... 35 Clam Chowder. lao eS hundred... 2 100 lb. k =, cya rT ee o- +, ) recs Standard, 3 1b leg « 2 i : = . Kegs. = neat 4 08 oe oes 1 Ovaters 18 5, eo . ominy. edium . Le cee Cove Oysters. Ao an 4 00 Fea ola »» | Barrels, 1,200 count........ $4 50 56 lb. dairy in linensacks.. 75 biaads | 4 ib hae 1 ere 375] Half barrels, 600 count.... 2 75 Higgins. re 2 Ib | ’ cae tes ores Small 56 lb, dairy in linen sacks. 75 Ce Lima Beans. oo Solar Rock. Lobsters | ous i ae 5 Bowe. 3 2.400 count ....... 5 50 | 56 1b, sacks...... 25 lb : | fl saa ’ alf barrels, 1,200 count 3 25 Saginaw and Ms unistee. acd ne é Maccaroni and Vermicelli. “7 1 : Picnic 116 ai -- : din ti toe a PIPES. Common Fine per ng ek 90 CHOCO! > BAKER’ . i E : : 2 1b 3 00 HOCOLATE—BAEEE 8. | “Universal. Imported..... ned eee 10%4.@11% Cc lay, ty $ z16..- ceivecok a Pp ed 0 Ibs. ' i German Sweet | »» } oe ). full count. ” acked 60 lbs k Macke ee | , per hundre ) ey erie ile ount . + = os. in box, HT _ kerel Premiun oe r hur red 00 | : Pear] Barley. Cob. No. 3 oT "se hurch’s 3 30 Standard, 1 Ib 1 20| Pure i ; al eee @3% cs DORA eee e ee cette eas ee § >™’ treakfa . ‘ " AS wis Q « Mustard ~ Breakfast Cocoa os 5 00 Peas 48 cans ao i oe aaa 3 30 Toma ato Sauce, 31b CHEESE. 6 00 | Green, bu a 1 2 | UR semana emis ie ia ila 3 00 Soused. 3 ib . 7 sy i _... 7 00 | Split, bbl _ 5 py |? enna Sane COS .....4... © 25 | SOAP. - Ft ove prices on cou von books | Sage a t Allen I » TS ocean @izy, | ot° subject to the follow! ing | German... iicayalelal ae Domest : old c aaa Pay a ——. Columbia River, flat @i2z | quantity discounts: | East India BK lo u ee. | Good Cheer, 601 Ib. bars . talls @1o0 | 200 or over..... 5 per cent. | Wheat aro) na —- lesan uel 7 | Bonner, 100 % lb. bars.... Alaska, 1 Ib oy | 500 * ‘ lc r No. si ‘és 2} ee tee 10 | Cracked........_..... 5 “ a et SYRUPS -......... @1 00 | 1000 * ‘20 os | eee 5 eet me @5 | . ‘ . 7 : #2 : j ca TOKE. 2. eves € Sardines. ene @10 COUPON PASS BOOKS. | FISH--Salt. u : a. a, a ae, Nias orn - oe cna toqu @35 : mporte¢ la aecsk. en eee American 248 ais Sie az an be made to represent any ial Bloaters, Japan, No. 1 oft t 6 Half bbis.... Le aoe cL 26 Imported ue Si ‘hwei itzer, imported @25 denomination from $10 down. | acmouth.............,.. 1 10 ae er Pure Cane. ‘ a domestic G13 20 books. ........ ~~ Cod. ee i ott is 5 | Pollock 2 ol = |Good o> Mustard %s CATSUP _50 oo | ES . be 34 Oe. 5 | GOOd ..... eee ee eee eee QF ie a si ee oo | Whole, Grand Bank... 6 @6u | ities aie ee 30 Trout. pint, common sO 250 » g- | Boneless, bricks TKaS mi " er | WEET — ! 6 10} 500 ‘ re Boneless, strips "uaR | Silver Thread, bbl... #3 75 th WEET GOODS, as a - 1 50 | 1000 75 Halibut a %bbl...... 250 | Stnser omaps......... 8 FRUITS. fancy SF ov abut, a Sugar Creams 3 _ x rd Smoked ..+.. ee) | SAPOLIO pana a — C iu 8 : : Apples. ees aaa ace x UO CRACKERS, Sl es Ohes ee ae ed Creams...... 9% York State, gailons.. 2 50 ie. 3 00 Buiter a. Herring. 7 tchen, 3 doz. n box 250! Graham Crackers... 3 Hamburgh, “ 2 50 CLOTHES PINS. Seymour XXX... eh maak. “bbl Ot 2 50 | Oatmeal Crackers.... 8% % oe BMeevne ston ouwue ollg Dis +s Gea aa fe ne a cre Apricots. 0 8TOSS DOXes 40 Seymour X, cartoon 6% keg ' 4 g 80 | ‘ Live oak....... 225 COCOA SHELLS Family XX Reeeeee neea ee | Round shore. 2 50 | Ww gu Sifted, TEAS. Santa Cruz... 3 00 | 33 1b. bags...... @3 Family XXX, cartoon. “ 1 50 | Alispice | oe...» 2 5 | Less quantity @3%% Salted XXX............. i i wee Cassia, C hina i t | saan, ao i eT --+-+ @3% | Salted XXX, ¢ i Mackerel. 1ina in mats Fai i — 1 99 | Pound packages..-'\..'6%@7|Kenosha. | No. 1, % bbls, 901! | { Batavia in bund a on " eee eae NO. 1, % DDIS, « Pieniasa ck) oe ss S ee 700d , Beg Gee Nee @20 sanibeiiien. COFFEE ee g’* | No. 1, kits, 10 Ibs...... 13 | Cloves aoe oe eich Seta aie ss am @28 iE. : mh - 8 . . . ’ tees , Amboyna...... cone rh ‘ aa eS 90 GREEN. mutter Heeeelt.............. 6% | Family, % bbls., 100 Ibs.... 5 50] ” Zansoer..... ‘oe ; hoicest sesescres +++ BZ QB Cherries. ee Rio. Soda. | kits, 10 Ibs........ 7%] Mace Batavia...... eons oe oiamaaiensar 10 @12 1 20 ee Sola, 55%... a one Sardines, ye aes PARR i ae SUN CURED. eeerere J m 1 .< re : i ‘ Ty ld os ... Hamburgh . 17 shotuuie _- Soda, oe ons io .. ™ Russian, kegs.....-........ 45 | No. 1 hon ety reir .... is @17 White . 1 60 | Golder Soda, Duchess........ gee Trout. |p Root ea 1 Crystal Wafer........ 1.2... 10” | No. 1, % bbls., 1001bs 5 5 enpen ingapore, black....18 | Chole. -.............. ~ os ' 4, Be. - veces (9 | white... .25 | Choicest.. 32 @34 Erie... | Peaberry Reception Flakes. . No. 1, kits, 10 i.e cee ” shot.. ode Liebe ee a, lo ee FIRED. eee ' gk ee ees @Q25 Choicest..... . ¢ Extra choice a @ Common to fair... ...23 @20 LA to We) to e 3 YOUNG YSON Common to fair.... i Be & Superior to fine .30 @4 ENGLISH BE e. i @es i FE / Pails unless 0 TIA WAtDG ........-.. mo | Sweet Cuba ee - MOGinty i... 5... ..-. ~ | He .. DES... ma (Ot Littie Dariing........ | Valley Dandy Jin Tornado. .... L&W. Here Unele Sam.........,.. ‘Tom and Jetry.......- Brier Pipe.. Yum Yum... Red Clover.... Navy... i 2 a ce cee es } ON eee ee cles. VINEGAR, Den r barrel. B1 f¢ WET MUSTARD La Burk Der cel ....... ..... 30 Beer mug, 2 doz in case 1x YEAST Compressed, Fermentum per doz, cakes.. 15 “e per ib? o FRESH MEATS. Swift and Company quote as follows: lotr shoulders =~ eo we i 4 ' } { A ov yx ( ‘4 9 it ? i Oppossum 1 ° ( lark Wink Raccoor 2, 80 kK 1 ) : 1 ™ RB eastors. ] » | at “EY nnd YEERSKINS er] 1 ‘ nm) RAINS and FEEDSTUFFS t) 4 Si 1 60 4% ) 4 70 as 70 Beef, carcass . ‘* hind quarters _ fore ' loins, No. 3 et ) i b c tongues es © one .... ag Fisher 5 i WOODE ‘| P sk off. Ts E “ ) vOOI WE MAKE A SPECIALTY OF PURE--BUGKWHEAY-:-FLOUR e And would be pleased to send you sample and prices. A. SCHENCK & SON, ELSIE, MICH, SEEDS ——AN D—-— RAI MENTION THIS PAPER. W. H. & CO. Grain, Clover and Timothy, Hungarian, White Clover, Red Top, Millet, Alfalfa or Lucerne, Blue Grass, Orchard Grass, Lawn Grass, Popcorn, Ete. Choice Glover & Timothy Seeds a Specialty sale of for future delivery Correspondence solicited. MOREHOUSE WHOLESALE DEALERS IN Orders for purchase or Seeds promptly attended to. Warehouses—325-327 Erie St. Office—46 Produce Exchange, 0. { TOLEDO, Milk Pans, % gal., per | “ “ 1 7 a UCE MARKET ANDI lk of s $1.75 ' pe SS ¥ 1 ANDY } Vea 1 \ npieked ae p l we 2 T 7 SS 1 7D for ¢ € rm ’ and in sma 1 } 7 ; y » Ww i ‘ 1 yal c ‘ Loaf hee ‘ a i. ( S { , { a ( 1 yy \ S } + 4 . 1 i is {Qa i¢ S if .o SY h t j ? 2} ot Grapes—Malaga, $5 . i rt iv ‘ ) \ rot ve } aul V Cy lit \i . h ‘ FAN ps r bushel I ht PROVISIONS ‘ / 1s 7 Th eond Ranta t l i a vision + ‘ Ce e irno¢ a tne Grand hapl acK g and Provision Co. | , quotes as follows: . PORK IN BARRELS ir Droy Mess, new. 12 ( hove One ee 11 co a xtra clear p 13 r a ’ ia clear, Neevy. 8. Gage fic u b colate D1 a + + 19 5 ‘ hice I ‘ t : f i Dry esh kad if ps ttle Rendered Ib. box gif NUTS. > de No i O} NO Ne top Pear! top No. 1 Sun, wrapped “i No. 2 LAMP WICKS. No. (, per gross No. 1, : No. 2, NaS fammoth, per doz.......... STONEWAE SRON Butter Crocks, 1 ind 2g Jugs, % gal., per dOz.......-......006. - - CN er cu iia atl al al “ 2 “a sé “i doz. (glazed 750) eas 6 900)... 7) ime! " i a, me } perts + \ | s é Texs ’ } mts i Fancy, H me JTS. 138 2 40) 3 4 2& the largest |! 3 of any > | west of Detroit, such as ¢ t 7 Hungari t, Red : oc ’ } ¥ , a5, | of Seed irley, P thing you need W. YT. LAMORER 90 128, 130, 132 1 80 line in house in the ‘lover, lop; all field and State Timothy, kinds fact any- 1 60 We pay the highest price for Eggs, at all times. We sell Egg Cases No. 1 at 35¢e, Egg case fillers, 10 sets in a case at $1 25 a case. UX & 60., W. Bridge St.,0 GRAND RAPIDS, MICH, 14 THE MICHIGAN TRADESMAN. BALANCING THE BOOKS. The first day of January has so long | and so generally been used by civi- lized nations as the point of departure for beginning the year that few people ever think of inquiring into the origin of | its supremacy. Properly, a year being the period of time occupied by the earth in making a single revolution around the sun, one day is as good as another from which to commence it. If there be any choice, it would be in favor of the sum- mer solstice in June, when the sun is the highest in the heavens at noon and the} day the longest, or the winter solstice, in December, when the sun is lowest at noon and the day the shortest. Then, too, there are the equinoxes in March and in September, when the days and nights are of equaliength. Ali these four days have been used by different nations in olden times as New Year’s day, but, as in many other eases, circumstances have brought about divergences from the practice. The Jews still adhere pretty closely to the autumn equinox, and the Christian ecclesiastical year is regulated more or less by that of the spring. Our custom of commencing the year with Jan. 1 was introduced by Julius Cesar, who adopted it because it happened to be the day of the new moon which, at the time, next after the old Roman New Year’s of the winter solstice. Subsequently, the reckoning of the years gradually fell into new confusion, partly followed from imperfect astonomical calculations, but more from the independent lawless- ness of rulers, so that the year, for cen- turies, began on seven different days in different European countries, and even in parts of countries, and it is extremely difficult for an unskilled person to de- termine precisely in what year, accord- ing to our calendar, any historical event in the middle ages happened. Finally, in 1582, Pope Gregory XIII, used his au- thority as the head of the Roman Church to straighten things out, but his new re- formed calendar was not adopted by Protestant Germany until 1700, nor by Great Britain until 1752. Oddly enough, the reform, involving, as it did, the dropping of eleven days, so that, for ex- ample, what would have been the 3d of the month was reckoned as the 14th, was extremely unpopular, and it took all of the famous Lord Chesterfield’s tact and persuasiveness to carry it through the British Parliament, while a mob hooted him in the streets, crying out: ‘Give us back the eleven days you have robbed us of!’ Russia has not even yet adopted the new system, and does not keep New Year’s day until the 12th of this month. But, however it came about, our pres- ent New Year’s day is firmly established, not only for historical and legal pur- poses, but also in the world of finance and trade, as the usual day for summing up the results of the past year’s busi- ness, and for the balancing of books pre- paratory for a fresh start. I presume that all of my readers who keep books have by this time got them written up, ready for taking a trial balance.if not for making out a balance sheet. The excep-| tions will be either due to the complexi- ty of the accounts, or what is more com- mon, to the necessity of detecting some error which spoils the symmetry of the trial balance, and profoundly vexes the soul of the book-keeper. 1 well remember how, in my clerking days, an elusive dol- lar, or even a fugitive cent, would give ‘covered it immediately. | too, how an error of a single figure will me hours upon hours of work in hunting for it, and when I found it how I was enraged with myself for not having dis- Itis wonderful, make itself felt in a long account, as the peas in the feather bed were felt by the princess through three other feather beds on top of them, and preved her to be a real princess. I have had so many ex- periences of this sort that I can entirely Sympathize with the steady old book- keeper who went on a spree for the first time in his life because his trial balance came out right as he first made it, with- out requiring any corrections. The sen- sation must have been as exhilarating as it was novel. Railroad companies in this State are reguired to begin their fis- cal year, as the United States Govern- ment does, on the first of July, so this evil day for their book-keepers does not | come yet, and, perhaps, since my time, | some mercantile houses may have adopt- ed the custom of balancing their books | on other days than the first of January, just as many leases are now made to run from the first of February instead of the time-honored first of May of our fore- fathers. Fortunately for the book-keeper, his tribulations begin and end with his fig- ures. Whether the balance to a new ac- count is on one side or the other is all the same to him. It is enough that it is the right balance for making both columns equal. To his employer itis a different thing. Heis concerned with quite an- other result than mere symmetry, and I fancy this year,in a great many instances, the result is far from satisfactory. My business friends in this city tell me that, in point of profits, 1891 has been the worst year they have had for along time. It is not that they have lost so much, but they have gained so little that what losses they have suffered have made an enormous comparative hole in their profits, and left them little to carry for- ward. The recovery which should natur- ally have followed the crash of 1890 has delayed its arrival, and we are only just now beginning to feel it. Disagreeable as it is to face the un- pleasant facts which the balancing of books brings to view, the experience cannot and ought not to be avoided. I even recommend to my friends who are not in business to keep a set of books by double entry for their private affairs,and to balance them once a year, the same as merchants and bankers. Any one who has head enough to deserve and own property at all is able todo this with very little instruction. The advantage of keeping a set of books is that a man by it has his affairs always under his ob- servation as a whole and knows exactly where he stand financially. He sees his income and expenditures side by side, and is warned in time if his expenditure is outrunning his income. So, too, by keeping a separate account for each in- vestment he can tell its value and wheth- er it is worth retaining or whether it should be disposed of. Even so little of | an account as a cash book is better than | none. I once advised a young lady of my acquaintance, when she married and went to housekeeping, to put down in a Bi Of GR G RAPIDS, ALI GRAND RAPIDS, MICHIGAN. DEALERS IN iiuminating and Lubricating NAPTHA AND (LA CNT TATA WASULILIN tp. fice, Hawkins Block. Works, Butterworth Ave. BULK WORKS AT AND RAPIDS, MUSKEGON, GRAND HAVEN, HOWARD CITY, MANISTEE, CADILLAC, IONIA, LUDINGTON. PETOSKEY, HIGHEST PRICE PAID FOR EGAN, book everything she spent and what she spent it for. She did not do it very ac- curately, and often, I fear, forced a bal- ance by an entry of ‘‘Sundries,” but she | \ soon after acknowledged to me that but | for keeping the account, imperfectly as she did it, she would have suspected her | follows: W. H. WHITE & CoO., ManviactUrers of Hardwood Lumber, BOYNE CITY, MICH _ 7 \ test eh \ f t 8 CRANE ARE OR OR ee REL the dom ren oT ae f \ Ne oe we a . ft a 3 v : ~ v 4 \ nT att ¥ i | f= S Rf Lr. y > = a 1£7€e/ 2 \ ys | | U2 (2 fia 4 5 iif ) . a | a \\ ~ a \e at 5 / ic ‘ =z E.Jdord aie yy, ~ « fi rg S 4 | R JUBINVILLE MILL 25 4 Cy a. VPS ’ . a | i > as ete ne 2? oS 3? Preauct takeniy pe FL 0 SouthArm TALES AN CO. We operate three mills with a capacity of 9,000,000 feet hardwood and 3,000,000 feet hemlock, as Boyne City mill, 7,000,000; Boyne Falls mill, 3,000,009; Deer tLake mill, 2,000,000, Our facilities for shipment are unsurpassed, either by rail or water. emai eth eas : 3 os . ‘ 2 ‘ ¢ Pg tlat tee Ras: ee servants of stealing money THE MICHIGAN from her | the best prices and establishing a repu- purse, so quickly did it melt away, and} | tation for his brand. so difficult was it to remember what it | Pia The shipper who fails in this particu- r, and who will not discriminate against had gone for without referring to the | the purchasing of inferior stock from the written record. for a wife is still more important for her husband. Without some kind of an ac- count of his receipts and his expenses he | is always at sea in financial condition. cestors used to say of a man when failed in that he had not kept correct books, it being their that no man could fail who saw what he was doing. men, true, have the faculty of carrying their affairs in their heads, and of them before their intellectual vision without the aid of books, but they are few in number. An illiterate person who cannot read and write dispenses with books from necessity, and a genius may do it from choice, but ordinary men had better avail themselves of all the aids to memory at their command. Those of my readers who have strug- gled along with me thus far in my desser- tation are probably expecting me to wind up with the usual hackneyed moral of the application of book-keeping and con- duct, and to speak of the balance that will be struck for each one of us at the Day of Judgment between our good and our evil but I shall disappoint them. 1 believe that good and evil incommensurable—that is, that nature Our old Dutch an- he business conviction clearly Some deeds, are there is no such community of between them that a given quantity of the one can be set off against a given quantity of the other, any anced against color, more than sound can be bal- light. The idea that heaven of a man’s conduct, ing entered on one page and his virtues and his benevolent on the page opposite, originated, 1 believe, with Mo- hammed,and is unworthy of an intelligent Christian. My idea is, that the balance which tells in favor of a man’s character is the preponderance of his his evil inclinations,and that this prepon- derance is not determined by the number of his sins and of his merits. If venture to advice a record is kept in his sins be- actions good over may serious a subject, and one apparently so far re- moved from that of finance, itis not to trust to the expectation that even a sin- gle sin will be nullified by hundreds of The sip may result from a disposition, olfer on so good deeds. predominant whereas the opposite acts may be only factitious and hypocritical. Habit, it is well second nature, and it is a balance of good habits which we ought to aim at, and not merely a balance of good deeds. MATTHEW MARSHALL. >< The Marketing of teen said, is From the Produce Trade Reporter. Few persons who have not given the egg a commercial thought have any idea of the volume of trade when concentrat- ed, or the aggregate value of the product from the hen,and the relationin which she has fought her way to recognition as an |} important factor in furnishing the human family with her product. It is just as necessary for the shipper to take care of this product when in his hands as it is for the farmer to look after his interest. To be Geanctatty asuccessful shipper he must give every attention to details, and first see that the eggs he is forwarding are ‘‘fresh.”’ it is | ' : t is| | many shippers are quite careless in the|’ |employment of help, which in most cases keeping | or sweetness against | The time has | | regard to his true | gone by when rotten,cracked or even stale | eggs can be sold either in large or small quantities at full price, and the shipper who fails to distinguish the difference between old and stale eggs, and persists in packing them with the strictly fresh, only damages his prospects for realizing’ count. | position is that in which you | | What is thus important | producer is usually the very one who is dissatisfied with his returns, and gener- ally most severe in charging those who have received his consignments with earelessness, lack of ability, or some- times dishonesty, in trying to place his goods on the market at the highest price, forgetting that he who originally bought and packed the stock is alone in fault. The change from packing and shipping eggs in barrels and old boxes to that of | the almst universally adopted thirty-doz- jen cases is a great improvement. ‘Too are boys who may mean well enough but lack the experience in packing, often | neglecting to put the required chatt or eut straw on the bottom of the case, or pack the eggs in broken, torn or imper- | fect fillers, which causes breakage in} transit. Or they fasten the lid down} without first placing the long clean straw or other packing on top of the eggs, so that the entire top layers will not break should the case be turned down or given a severe jolt. Every shipper should keep asupply of new fillers on hand to replace any that may become torn or im- pure from broken eggs. The habit of patching up or filling in with any refuse, with the idea that it is a substitute for a new filler, invariably costs the shipper in one shipment for broken and spoiled more than would buy an entire set of fillers. One set will pos- sibly complete one dozen cases at a very small cost, while if the dozen of cases have each one imperfect filler, the break- age of two or three in each case, and the spoiling of as many more, be- sides damaging the appearance of the re- mainder, must be apparent to every ship- per if he gives it a single thought. How many shippers give their egg eases the care required to keep them in good condition? And yet carelessness in this respect is often very expensive to them. Itis not infrequent for the bot- tom to drop out of an egg case, thereby dashing the entire contents to almost to- tal ruin; or for one of the end pieces, whicb are used as handles, to come oft in handling, which will always give the ease a severe fall, with more or less loss to the shipper. And there are many other mishaps of almost daily occurrence which could all be avoided if shippers would only use a hammer and a few nails and give their cases the care they require. The rivalry between shippers in the country is often a serious drawback among the trade, and results disastrous- ly to all who practice it, particularly when each one is bending every effort to pay a higher price to the farmer than the markets allow. Strictly fresh eggs, properly packed in good cases, would never have a ‘‘loss off.’’ except when they are shipped in very warm weather from a distance, or are roughly handled during transportation. Every shipper should know by a careful study of his trade the quality of the stock he buys, and should reject al! imperfect eggs just N. as they are rejected by the city trade and |} consumer. The sooner all shippers Ps adopt this rule the sooner they will ool | | | | eggs up the trade to that perfection its impor- tanee demands. j i — ip — elie Working at a Discount. It is the only way good results can ever be realized. The cierk who is merely worthy his hire will never get any higher. Salaries are seldom raised in the antici- pation of better efforts, but because the employer realizes that the employe is worth more money—that he is working } at a discount. See that you are worth) more than you are paid, and rest assured | that your efforts wili be appreciated; your employer may not rush forward with an advanee, but he will be in good shape to listen to your suggestion. But! don’t be too ambitious; the only sure man give} entire satisfaction, and you ean succeed | in this only where you are worth a litle more than your envelope cont i other words, by working ata slight dis- | be cheer TRADES Barnett Bros. ai Me rehants AND DEALERS IN Apples, ® a ey. Dried Fruits, » Onions. Se “a oe nty-five years’ experience and ample facilities for the transaction of business. Refer by permission to the editor of this paper. Write for information which will fully furnished. BARNETT 159 So. Water St., MAN. i tp ROS. Chicago. A NAVIGNAL BANK rand Rapids, Mich. wal HOU fereyen. = prassaneer] 2 | A. J. Bowne, President. D. A. ODGETT, Vice-President. H. W. Nasa, Cashier CAPITAL, - - - $300,CO00. a oe Transacts a general banking busines Make # Specialty « of Collections, of Country Merchants Solictted GOLD MEDAL, PARIS, 1878. 2%, W. Baxer & C0.’s (0008 Is Absolutely Pur: and itis Soludie. | Unlike ihe a Butch Process tkaiies 02 chemicai: 8S are USEC manus ‘Ae: fin) — lor due in. its ' ture. A description of the chocolate lant, and of the various cocoa anc preparations manufac- tread by Walter Baker & Co., wil xe sent free to any dealer or ipplication. hocolate Ought to send At Once For Sample Sheet and Prices, with back, Of Ledgers and Journals bouni Philad: Iphia Pat. Flat openin The Strongest Blank Book Ever Made. GRAND RAPIDS, MICH Accounts | [BOOTS 1 cee St e Let us send You ~y Blacking finong & iiny acts AUALY Udoud & PUY hola From which to make selections for the Holiday Trade. SANFORD. Geo. H. Reeder & Co & Ss Felt Boots and Alaska Socks. Agents for state 158 & 160 Fulton St.,’;Grand Rapids. a Jack Free ! dealer whe We are sending to every handles “GRAPHITE AXLE Gf EASE,” Daisy Wagon Jack, worth $1, to be to the holder of the printed order ined in one of the 1-Ib. one given cont: boxes in each case of one-third gross, on presentation of said order to your dealer, FRE of charge, See What is Said of It. Apri 25th, Milw wukee: Er I have been using have found it grease in the 1881. Wadhams Oil & Grease ( 10... Dear Sirs—For the past yea your Graphite Axle | will do better work t market. PHILLIP Sc! Jos. Schlitz -Brewi For sale by all Grocers, Hardware Dealers, Harness Pealers and by the Manufacturers, Wadham Oil & Grease Company. Milwavkee, Wis. and Seattle, Wash, THE MICHIGAN TRADES) MAN. sand Downs.* A few drummers are not gentlemen and | ief residence on @Fe not entitled to or capable of appre- allen to my lot to | lating gentlemanly treatment, but, hap- "ti a ily, they are vastly in the mino rity and | lave no pli ace or part in an occasion such | > but never 1 as we are here assembled to celebrate to-night k 4 } ? i —_—— ~ roo f baru with underground for stock, S ! other necessary f: ome buildings. New water grin house and barns. Eight- p ] nh a fam 2 1,000 peach trees, a , €, 335 per acre, or : ‘Wee differenc e D oe) « Ark 341 vny i s S yu D GH FOR AN IN- ert » M lot and 5-room house or 1 : : ina el] ri foundati . vi } Terms to “downs a Michigan Trad esman. mer s e mig ) 1 : SSIDENCE LOT | ngs gf 4 a s feet beautifully shad- ni cea : iated in gool residence ga , & eee - mm €iectric street t! g ure vi I eash, or cash, grip, « ) Lou : an 1 toot] g A we - GOOD DIVIDEND + Fo : a a eee manufacturing and mer- A. Stowe, 100 Louis St., 370 : A LES- parlor goods and mat- Kramer, en — J EXPERIENCED to travel with lress S. W. NTED—GROCERY STOC K BY PARTIES who can re cash down. Must be dirt Address No, 343, eare Michigan Trades é 343 head and tends KF E SMALL SHOW. c : 4, Owness in h St. aie OCE oS FIRT URES, SCALES, 1, showcases, complete out r preache staple groceries. Nearly new. Will umme M Address Lock Box 963, Rockford, have taugh = TED—THE ADDRESS OF CHARLES seals, formerly of. “ ey. Important | 1atter awaits his order at the office of the | sman Company. appreciated by Is a drumme 378 Lansing, at the W ANTEHD—AN ASSISTANT REGISTERED its of the Grip, at Pharmacist. Dr. V | For Kalamazoo ‘and c hica | For Fort Wayne and the Grand Rapids & Indiana. Schedule in effect December 13, 1891. TRAINS GOING NORTH. Arrive — Leave going Sout No rth. For Saginaw and Cadiliac a. 6:15am 7 05 am For Traverse City & Mack 9:20am 11:30 am For Saginaw & Traverse City 2:00pm 4:15 pm For Petoskey & Mackinaw 8:10 pm From Kalamazooand Chicago. 8:35 Train arriving at 9:20 daily; all other trains daily except Sunday. 10:30 p m TRAINS GOING SOUTH. Arrive from Leave going North. South. 6:20am 7:00 am 10:30 am 2:00 pa For Cincinnati p For Cincinnati... 30 For C hicago.. - 10:40pm 9 --- 10:40 p m at 6:00 p. m. and 11:05 p. m. run daily; } all othe r trains daily except Sunday. 11:05 p m Muskegon, Grand Rapids & Indiana. For Muskegon—Leave. From Muskegon— Arrive. 7:0 i6:10a m 4:40 pm 9:05 pm SLEEPING & PARLOR CAR SERVICE NORT mn 1:30 am train.- Parlor chair car @’d ot to Petos 1 Me naw. 10:30 p m trair g car Grand Rapids to Petoskey and Mackinaw. SOUTH--7:00 am ixnin. -Parlor chair car Grand r= ae gna nati. 10:30 am train -Wagner Parlor Car Grand Rapids to Chicago. 6:00 pm train Vagner Sleeping Car Grand Rapids to Ci nnati 11;05 pm train.—Wagner Sleeping Car Grand re is to Chie: ED. Lv Grand Rapids Arr Chicago rT 10:30 a m train through w agner 11:05 p m train daily, through Y Lv Chicago 7:05am Arr Grand Rapids 2.00 p m 3:10 p m through Wagner Parlor Car. train daily, through Wagner Sie -eping Car. 2 op ™m 11:05 pm 6 50am 210 Pp m 5:15 am 19:10 p m Through tickets and full information can be had by calling upon - Almquist, ticket agent at Union § tion, or George W. Munson, Union Ticket Ax gent, 67 Monroe stree t, Grand Rapids, nite: 1. L. LOCKWOOD, General Pass« oe and Ticket Agent. 6:08 pm | Toledo, Ann Arbor & North Michigan Railway. In connection with the Detroit, & nsin La Northern or Detroit, Grand Haven & Milwauk ¢ betwe offers a route making the best time Grand Rapids and Toledo, VIA D., L. & N. Ly. Grand — a..... 725 8 a.m. a Ar. Toledo at ...... VIA D., @. H. & M. Ly. Grand Rapids at 6:50 a. m. and 3:45 p, m. Ar. Toledo at. 1:10 p. m. and 11:00 p. m. Return connections equally as good. W. H. Bennett, General Pass. Agent, Toledo, Ohio. We ARE HEADQUARTERS SEND FOR PRICE LIST. Daniel Lynch, 19 8S. Ionia St., Grand Rapids. H. M. REYNOLDS & SON, Wholesale and Retail Jobbers of Building Papers Carpet Linings, Kinds of Roofing Materials, Coal Tar and Asphalt Products We make a specialty of the seamless asphalt eady roofing and two-ply coal tar ready roofing | iden is far superior to shingles and much And All K cheaper. We are practical roofers of twenty-five years’ experience which enables us to know the wants | of the people in our line. Cor. LOUIS & CAMPAU STS., A. Bergeron, Muske- 7 i gon, Mich, State salary expected. 380 Gran d Rapid S, Mich. i MicHIcan CENTRAL | “The Niagara Falls Route.” DEPART. ARRIVE ere. ie ie eoercccceee. 2:008mM 10:00pm > i i 7:05am 4:30 pm 1:20pm 10:0am 30pm 6:00am 40pm 12:40pm *Atlantic & P acific F New York Express............ *Daily. All other da except Sunday. Sleeping cars run on Atlantic and Paci trains to and from Detroit. it parlor cars leave Grand Rapids on Detroit at7a.m., returning leave Detroit 4:45 p. m. | arrive in Grand Rapids 10 p. m. | FRep M. Briggs, Gen’! Agent, 85 Monroe St. A. ALMQU yer, Ticket Agent, Union Depot. Gro. W. Munson, Union Ticket Office, 67 Monroe St. O. W: Ruseies G. P. & T. Agent., Chicago. TIME TABLE NOW IN ce Express EFFECT. EASTWARD, sJtNo. 18(*No. 8&2 3 25pm /}10 55pm Oma ......,. as | 427pm 12 37am St. Johns ...Ar “IY 1/12 2 iE pm! 520pm!/ 1 55am Owosso Ar 90) 3am) 1 20pm) 6 ¢Spm) 3 15am i Ar 10 45am} 3<5pm!| 8 Opm)} 8.45am Trains Leave | G’d Rapids, Ly Ar}11 30am} 345pm) 8 45pm! 7.20am ! Ar}10 | 340pm! 7€5pm|} 5 dvam Pt. Hur mn...Arjji 55am) 6 00pm! 8 5 ypm| 7 30am Pontiac . Ar 110 53am| 3 05pm! 8 25pm} 5 > 37am Detro! Beene lo _405pm opm} 7 00am WESTWARD, fa f aa games, Ly... ‘ 05am) 1 OOpm}] 5 10pm Ga Haven, Ar........|} 8 35am! 2 10pm| 6 15pm Milw “ | Chicago Str. ‘“ *Daily. ly except Sunday. 7 ains arive from the east, 700 p.m. and 10:00 p,m, Trains arrive from the west, 10:10 a. m., 3:15 n, and 9:50 p. m. istward—No. 14 has 1er Parilcr Buffet car, No. 18 Chair Car. No. 52 Wagner Sleeper. Westward—No. 81 W agner Sleeper. No. 11 Chair Car. No. 15 Wag or Buffetcar, JouN Ww. {tic Manager. B ‘ “¢ Pass. Agent. Ticket Agent. %93 Monroe Street. 340 &. m., 12:50 a, m., p. CHICAGO AND WES? MICHIGAN R’Y. JAN’Y 3, 1892. GOING TO Cl eh Gi’ D RAPIDS..... 1ICAGO. -9:00am 12:05pm *11:85pm r Ce AGO.... 1... 2. 3:65pm 5:15pm ¥*7:05am RETURNING FROM CHICAGO. Ly. CHICAGO.. -- 9:00am 4:45pm *11:15pm Ar. GR'D RAPIDS.... TO AND FROM BENTON HA INDI me's A Ly. Grand Rapids Ar. Grand Rapids... pm 10:10pm For Indianapolis :05 pm only. TO AND FROM MUSKEGON, 10:0f am 2 Uopm 5:30pm 8:30pm opm 10:10pm *6:10am BOR, 8T, JOSEPH AND opm *11:35pm Ly. G.R.. Ay, G. i. -MU: Poa «Scope Cs... V0 AND FROM MANISTEE TRAVERSE CITY AND ELK RAPIDS. Ly. Grand Rapids..... ---7:25am 6:17pm Ar. Grand Rapids.... - .i1:45am 9:40pm THROUGH CAR SERVICE. Between Grand Rapids and Chicago—Wagner Slee — eave Grand Rapids *11:35 p m.; — Chicago 11: »m. Drawing Room Cars—Leay [ ids ts 2:05 pm; leave Chicago 4;45 p "ree Chair ¢ ars—L eave Grand Rapids 9:00 a m; leave Chicago 9:00 a m Between Grand Rapids and Manistee—Free Chair Car —Leaves Grand Rapids5:17 pm; leaves Manistee 6:50 a m. DETROIT LANSING & NORTHERN R, R. JAN’Y 3, 1892 GOING TO DETROIT, Ly. GR'D RAPIDS..... 7:15am *1:00pm 5:40pm Ar. GER’D RAPIDS.....11:50am *5:i5pm 10:15pm To and from Lansing and Howell—Same as to and from Detroit. TO AND FROM SAGINAW, ALMA AND B&T, LOUIS, AY. DOT... ....... 12:00 m ltpm 10:40pm | RETURNING FROM DETROIT. (iy. DETROI. oo... 7:00am *1:15pm 5:40pm Ly. Grand Rapids............... 7:05am 4:15pm Ar. Grand Rapids.. ee 11:50am 10:40pm TO LOWELL VIA LOWELL & HASTINGS R. R Ly, Grand Hapids........ 7:15am 1:00pm 5:40pm Ar. from Lowell......:... 11: Soar S:ibpin ...... THROUGH CAR SERVICE Between Grand Rapids and Detroit — Parlor cars on all trains. Seats 25 cents Between Grand Rapids and Saginaw—Parlor car leaves Grand Rapids 7:05 am; arrives in Grand Rapids 7:40 pm. Seats 25 cents, *Every day. Other trains week days only. GEO. DEHAVEN, Gen. Pass’r Ag’t. ; STUDY LAW AT HOME. Take a course in the Sprague Correspon- sence school of Law [incorporated]. Send ten cents [stamps] for particu- lars to J. COTNER, Jr., Sec’y, No. 375 Whitney Block, DETROIT, - MICH, ~® omen 2 se ‘Iluais VERY GWuATEST! Good as the Best and Five Times Cheaper. THE “SIMPLEX™ Spring & Company, IMPORTERS AND WHOLESALE DEALERS IN : Dress Goods, Shawls, Cloaks, Notions, Ribbons, Hosiery, Gloves, Underwear, Woolens, Flannels, Blankets, Ginghams, © Price, $35.00 | Prints and Domestic Cottons. iz : , | We invite the attention of the trade to our complete and well = Simple and Durable ! assorted stock at lowest market prices. ses | sd ring & mpany PERKINS & RICHMOND, 13 Fointan St, Grand Raps, “DPFIDS & Company. . STEKETEE & SONS é WEHOLESALE PRESIDENT LINCOLN SAID ae ‘““You can fool some of the people all of the time, and i all of the people some of the time, but you can’t fool all f | R | vi i | [ bra he people all the time.” me ivies ute PANG naMOS SOTA & LTANMCT GO, Limtet The Tradesman Cenpon Book Winter St, between Shawmut Ave, and W. Fulton 8t,, ® is what the people will have after having been fooled GRAND RAPIDS, MICH. once or twice into using something said to be just as ‘ood. ' General Warehovsemen and Yransfer Agents, : COLD STORAGE FOR BUTTER, EGGS, CHEESE, FRUITS, AND ALL KINDS OF PERISHABLES. Dealers and Jobbers in Mowers, Binders Twine, Threshers, En- gines, Straw Stackers, Drills, Rakes, Tedders, Cultivators, Plows, Pumps, Carts, Wagons. Buggies, Wind Mills and Machine and Plow repairs, Ete. Telephone No. 945. J. Y. F. BLAKE, Sup’t. RINDGE, BERTSCH & CoO.. IF YOU WANT e Manufacturers of Boots & Shoes, The Best Agents for the Boston Rubber Shoe Co. Send us your mail orders end we will try * gatisfaction. We have the new line of, Storm Slips in cotton and wool lined === —_ for ladies; also the Northwest or Roll Edge line of lumberman’s in Hurozs and Trojans. and fil] them to your} J§ ACCEPT NONE BUT E Silver Thread Sauerkraut. Order this Brand from Your Wholesale Grocer! | The vane ‘Leon aaa DRY COLD AIR REFRIGERATORS. All New Designs for 1892. The Entire Line remodeled, beau- tified and Improved. WE LEAD, OTHERS FOLLOW! A Lining of Wool Felt has been add- ed to the Charcoal Filling. No More Arguments as to which is the Best Qur Carvings are Real. Not Cheap stamped work which looks well in pictures only. The Trimmings on our Carved Line aré Solid browze, Pmwcas™ °™°""* —— 2 g= The Ice Racks in our Carved Line ae ee are solid Galvanized Iron. No Wooden Sticks to (Sa Mould and Decay. Style of No. 86%; Refrigerator and Sideboard Style of No. 36% Nae igiindent. Sideboard and Combined. China Closet Combined, (ur Locks are the only Reliable Refrigerator Locks in the World, 2x.cvsss-Jearesne door tttte open Our Solid Iron Shelves are the Neatest and Strongest. cxr'scver noc °°" Our Movable Flues for Cleanliness are Demanded by the People, sxctrctis™ cvs We sell on the Exclusive Agency Play, Sowa 7ou'Sponceuse xs. We Make Refrigerators tor Every Purpose, Ssx-cs"cnte: Sicccsc snow cxcca: encase corte: Settt” Horcsersst Otate, alee ecinhined with side- New Catalogues Now Ready. Send for One, Src 2c"oxr'neguns* “ot Now ttenntm Advertising NOW IS THE TIME TO PLACE YOUR ORDER H. LEONARD & SONS, GRAND RAPIDS, MICH.