i fa (SES a oan gS ly ERE PUSS AB sey EEE hag es a emt gen Rien ser Ses IT: gh OPN hy Bae ey Ae PENS STS SEE RAG SAISON EIEN AG af CALE NOSON 2 LE me ALLENS Se yg SI. RS CEN aay Be ae a ee We ae 4 di, OWS DY SS WS Me” ee: We oe te iN 4 En Ac es Pp “ Tair Ea PMc? oF PA ey LV GEKA aA x Cae SET a aay, 7] iw WA a Oe BD L v, poe (Gs aOR ie Sf By a RS Reso As; BA . Nye) WS, SSS WAS 5 SS SSH PL Forty-ninth Year > A lot of fellows who know how to make and read charts are broke. a Sen a iH i f i i f b ' f ij % 2 THE POLITICAL PARADE. It Is To Blame For Our Present Distress. St. Johns, Dec. 22—Knowing as I do of your great interest in all ques- tions of politics and taxation, as they affect ithe people of this State, and knowing your readers are also vitally interested in the same subjects, I am taking the liberty to submit for your approval the enclosed copy, which I hope you can use in your columns soon. Publicity on such matters through recognized publications as yours is generally very effective in calling attention to matters requiring immediate attention. A. C. Martin. With 224 officials and individuals, not counting ‘those attached to the State University and Michigan State College, playing the role of wheel horses and riding in the saddle to the tune of $5,000 or more per year in salaries, is it any wonder the taxpayer is wondering what becomes of his money after the State gets it? Figures furnished by Auditor General O. B. Fuller, at Lansing, recently disclose some painful and surprising facts. For instance, we find the State is carrying on its payroll many employes drawing more than $5,000 per year, as follows: ae ee $ 5,200 as 5,250 Sie 5,500 Ninety two 5. 6,000 Nine 7,000 Nine 7,500 Mag 8,000 Gwe 9,000 Revenue a ee 10,000 Heir 12,000 a grand total of $1,330,500 and the end to this political parade is still unseen. With a few exceptions it is very doubtful if more than a small minority of our ‘State officials could step out in the world to-day and command the salaries they are now receiving, if sud- denly they were forced to stand upon their own merits and resources. Out of the 224 officials and individuals put- ting on this expensive parade for the edification of the taxpayers, eighty-five of them are holding elective office and seventy-nine of these eighty-five repre- sent the judicial department. The balance of the parade is made up of appointed officials consisting mostly of political workers, friends of the ad- ministration, and heelers. What a wonderful opportunity for a general housecleaning in 1932! Some day someone will be elected Governor of this ‘State who will, with the assistance of a few men in the House and Senate, cut out the dead- wood and figureheads who compose the biggest part of our official parade and consolidate the dozens of bureaus and commissions into a few depart- ments under the head of elected offi- cials, responsible to the taxpayers and not to the person who appointed them to office. It might be necessary to have a constitutional amendment be- fore the change could be made, but with the present state of affairs at Lansing as it is, it is almost a fore- gone conclusion the voters would ap- prove of almost anything promising financial relief if submitted to them at this time. The second division of this tax sup- MICHIGAN TRADESMAN ported parade now passing in review before the public is made up of those receiving less than $5,000 per year. The musical theme being used at pres- ent by those in this division is en- titled, “I hope 1932 is kind to me.” The personnel of ‘this division is for the most part made of small politicians, hirelings and a large number of blind followers. For the first nine months of 1931 we find an average of 5,481 persons employed each month at an average cost of $625,756.67 per month. Just how much of this money is actually earned by the re- cipients is hard to tell, due to the fact that what the taxpayers call work and what the politicians call work have no resemblance to each other. Our ad- ministrative building at Lansing is a beehive of industry; in fact, the at- mosphere of the building fairly teems with odor of overheated typewriters, pencil sharpeners, adding machines and steaming hot ink pots, while out- side in the corridors and elevators the air is tense with men and women rush- ing pell mell back and forth, all busily engaged in killing time which hangs heavily upon the heads (or is it hands?) of many of our deserving and good politicians. The third and last division of this gigantic parade supported by the tax- payers which is now passing in review before the grand stand of public opin- ion consists mostly of men and women who are the mainstay and backbone, who must take the rap, whenever someone drops out up ahead, and come to the rescue when those higher up are in danger. No blaring bands or shouts from the side lines greets the march- ers in this division, which consists of 5,632 men and women paid on a catch- as-catch-can basis. For the first nine months of 1931 the average compensa- tion paid these people was about $122.93 per month. What the average pay for the average taxpayer amounted to for the same period in 1931 will probably never be known, for the good reason Mr. Average Taxpayer had practically no income during that time. Yet our big hearted State officials have not the least hesitancy in making a lavish display and pay out the tax- payers’ money as freely as drunken sailors on pay day. How long this parade of waste and extravagance which is on a continual move through- out this State going through all our counties, cities and villages, night and day, never stopping but gathering more followers as it journeys on and on without a let up or rest. How long, Oh Lord, may the taxpayers ask as they stand with bowed heads, aching hearts and empty hands, how ifong will this continue? There is but one answer. This parade will continue only so long as the taxpayers allow it. But, you ask, what can the taxpayer do about it? The taxpayer has within his power and reach so many remedies he can use it would be a waste of time to enumerate more than a few in pass- ing. Probably the most effective and powerful remedy to use is the remov- al of all professional politicians and the substitution of the average busi- ness man and individual, the man who has made a success in business through hard work and the application of com- mon sense. Such men can be found in practically every community in this State. The professional politician who is striving continuously to perpetuate himself and his friends in office is the most dangerous and despicable indi- vidual before the public to-day. This type of individual represents a cross section of American life, just as surely as the racketeer, bootlegger and pro- fessional reformer do. Let it be said to the discredit of the American voter to-day he has allowed himself to ibe cajoled and hoodwinked for so many years he has lost all sense of perspec- tive and is no longer able to discern clearly what he is doing. Another elective remedy in the hands of the taxpayer to relieve himself of the al- most unbearable cross he is carrying is to refuse election to any legislative body or anyone who styles himself a lawyer. For years lawyers have prac- tically dominated our law making ma- chinery to suit themselves and the re- sults of this domination plainly show that our laws are made by lawyers for lawyers and of lawyers. What chance has the average individual against such a combination? With a few noted ex- ceptions all lawyers when entering the political ring offer their services to the highest bidder and for the past half century our political habits have been guided by what lawyers tell us we need or should do. The presumption has always been the average voter and taxpayer did not know what he wants or what is good for him. If the tax- payer ever comes out of his sonambu- listic wanderings he may in time re- trieve himself and become an asset to the State and Nation, ——_++ > Avoid Merger Made Products. Grand Rapids, Dec. 21—Circum- stances have placed the writer in the forefront of the current campaign of challenging the progress and program of chain mergerism—the Main street arm of which is the chain store located in about 150 strategic points about Grand Rapids and many other points in surrounding cities and over the whole country. Acting in our capacity of Director of the local movement—by choice of the present sponsors of the current program—we assume only the direction and some aspects of leader- ship by necessity—but our direction would avail not much except for the willingness of the hundreds and thou- sands who are glad to co-operate. We recognize quite fully that this honor might have fallen in more capable hands—many of them—but we assume our position most humbly and if we shall accomplish aught of good, to the thousands of supporters be the glory. At the outset, we bow lowly before the editor and proprietor of this pub- lication—for the long, capable, earnest fight he has put up and _ continues weekly in the anti-chain movement. It has spoken gloriously for itself and these words shall not add a scintilla to his deserved honor of outstanding leadership. _ But to proceed to answer the ques- tion facing retailers—many of whom have requested specific information and others of whom shall be glad to know—as to just how they shall best co-operate, In the first place, it is up to retail- ers in all trades to listen in on the broadcasts over radio station WASH each evening at 7.15 p. m., operating on a frequency of 1270 kilocycles, This -will keep: you abreast of the develop- ments. Invite all your friends to listen in. To those who are benefitted by this Main street crusade program—within December 23, 1931 the range of WASH, it is up to you to at once get active in support of the movement. This means give of -your- self—your time, energy and your funds, The movement is wholly a public sup- ported matter. We must have your contributions and that with the least requirement of time of our volunteer field forces. Use the mails, addressing the Independent Business ‘Council, 262 Houseman building, Grand Rapids. Your funds are no gift, but a privileged investment, which your experience has shown returns to you as results of the Main street crusade. Besides, you have contributed to the correction of a great economic disorder—a catastro- phe, Attend the mass meetings. The honor roll emblem, which reads “Main Street Crusade Honor Store,” should immediately be displayed on your window—on your trucks and other places of display. Repeated broadcast informs the consumer— Mrs. Housewife—that the honor store emblem is the badge which Main street crusade has available for those whose interest extends beyond being merely passive ibeneficiaries—cup hold- ers. You can obtain one if your store is an up-to-date, well kept, public serv- ing place of business and it can remain a loan to you as long as you worthily serve Mrs. Housewife. ‘Mrs. House- wife will demand this emblem, if she is a Main street crusader, But here is a most important aspect —placed last in its place of greatest emphasis. It is up to you, Mr. Retail- er to see that your milkman, your job- ber in every line and those retailers in other trades and your own trade, who surround you, also display the honor store emblem and are assisting you in the support of this campaign. It is up to you to challenge them and if that does not bring results, you shall know how far to proceed in order to get them lined up in your cause and financially supporting it. Most of them can display the honor emblem but numerous jobbers have volunteered to show their colors and the evidence of their approval by use of a stamp on their invoices, letters, and on _ their envelopes and other means. This stamp reads, “Member of Independent Business ‘Council.’ The office of the Independent Business Council shall be pleased to give you verification of who is lined up in this movement. There will be a limited few jobbers, who must have some protection, Commence to-day to challenge each and every one from whom you receive your supplies. And continue that pro- gram. This must be a united cause. Some are unintentionally passive, others come under less favorable classifications. Do your duty—and now. Independent retailers, in protection to their cause, prefer independent sources of supply. This should be carried through most thoroughly and as far as justified, Avoid “merger made products.” There are other points in Michigan —Kalamazoo, Ludington, Flint and elsewhere—which have an independent radio station. To them we can now state that an extension campaign of the Main street crusade is now avail- able to you. This campaign is now assuming its National scope. You can now have a Main street crusade—anti- chain store, anti-chain mergerism cam- paign in your own locality if you have an independent radio station, We shall be glad to give particulars. United we conquer. (Start your challenge to-day. Your milk man, meat man, your wholesale grocer, your green goods man, the neighborhood druggist and hardware man. Is he lined up? H. C Wetzel, Director of Independent Business ‘Council, —_—_ +. Never yet has any great National problem been solved permanently by soaking the taxpayer. f t ‘ i ; | ee ceaameenedl ad ‘ Nae ort ence Feiss ead eeaomee eet senate i t } i ATE te egy 4 4 Peeters De a eee Feetieieneneed December 23, 1931 A MERRY CHRISTMAS To All the Children of Men Every- where. A Merry Christmas! First to all children, for Christmas is pre-eminent- ly the children’s day, the day of their most eager anticipation and their most joyous recollection, A Merry Christ- mas to the small sons and daughters of ‘the well-to-do and the rich, of course; but also to the poor little fel- lows who are underfed, scantily cloth- ed, uncomfortably housed; those who have lost father or mother or both, or whose parents although living are in- capable or out of work—may all 'these be remembered by thoughtful, kindly souls who will provide for them ‘Christ- mas joys and little gifts, all serving to make the day gay and outstanding in their memories. Seeing their gladness and gratitude, may their benefactors be spurred to bring it to pass that no child through poverty shall be deprived of the health and happiness and op- portunity that are his birthright, A Merry ‘Christmas to the aged; to those who, because of the decrepitude of body and mind that comes with ad- vanced years, have had to fall behind in the race of life, and who often are lonely and sad because of enforced in- activity. Some of these are made still sadder by the neglect of those who should cherish them, ‘May all the old folks receive on this day such loving attention that they will not think of their sorrows, their minds turning hap- pily to the ‘(Christmases of former years, To the unemployed, A (Merry Christ- mas! A modest celebration, some marking of ‘the day, frugal though it must be, will give them courage and the hope that a stable prosperity is soon to arrive. To those who are perplexed about their affairs, knowing not which way to turn, to those who have pressing debts they cannot pay as promised, to those who have suffered heavy losses —to all these A Merry Christmas! A resolute putting aside, for the day, of every anxiety, and a hearty participa- tion in its enjoyments, will clear the brain, thus aiding in a practical solu- tion of the most baffling problems. To the maimed and crippled, the deaf, the dumb, the blind, to the ailing and the sick, to those who from some slight of Nature or because of accident or war or disease lack somewhat the full power of normal, healthy men and women—to all these A ‘Merry Christ- mas! May they, for the time, forget their afflictions and the heavy handi- cap under which they labor. To the needy, the destitute, the paupers—those who must eat the bit- ter bread of private charity or of pub- lic dole—A Merry ‘Christmas, a respite all too brief but still a respite from the humiliation of their circumstances. To every hobo on the road, a glad day and a hand-out containing a juicy drumstick and a big piece of mince pie! Even to the felons in the peni- tentiaries, A ‘Merry Christmas and a good dinner! Those who from penury are a burden ‘to society, those guilty of crime who are not only a burden but a menace, will be made better and not worse by having one ‘bright day in the drab monotony of their year, MICHIGAN TRADESMAN Not only to the weak and those who are insufficient for life’s struggle, but also to those who are strong and suffi- cient, those who do the hard work, those who bear the heavy responsibili- ties of government, of education, of commerce, industry, home life, and social welfare; those whose fore- thought and courage have carried things along in the disheartening con- ditions of ‘the past months; to the thousands of good kind-hearted people —some in just comfortable, others in affluent circumstances—whose gener- osity at this season has made possible some feasting and gifts for the poorest and the lowliest—to all these A Merry (Christmas, a few hours of recreation and festivity! The strong as much as the weak need diversion and mirth. In our observance of the day let us all listen to some good Christmas music, and let those of us who are ex- cellent singers or players aid in ‘the rendering of carols and other choice selections, for the entertainment of others, Let us read again the story of the Wise Men and of the Babe in the Manger of Bethlehem. And let us turn once more the pages of that mas- terpiece of Charles Dickens, A Christ- mas Carol. If his marvelous pen had written nothing else, that alone would have made its author famous and be- loved in all lands where the birthday of Christ is celebrated. ‘As we review the story, if we feel that in our warfare for gain we are be- coming tightfisted, grasping, covetous, as ‘Scrooge is shown in Stave I, then let us earnestly resolve to become like the transformed Scrooge, and be as he is represented in Stave IV. Even as did he, let us learn the precepts of that Spirit that “stood beside sick beds, and they were cheerful; on for- eign lands, and they were close at home; by struggling men, and they were patient in their greater hope; by poverty, and it was rich. In alms- house, hospital, and jail, in misery’s every refuge, where vain man, in his little brief authority had not made fast the door and barred the Spirit out, he left his blessing,” Let us renew acquaintance with the ‘Cratchit family, whose homely life of poverty bravely shared, and of mutual self-sacrifice and affection is so charm- ingly portrayed. Let us emulate the virtues of faithful, hard-working Bob and his worthy wife, and let us lend ourselves anew to the hallowing influ- ence of Tiny Tim’s “God Bless Us Every One!” No one can foretell what changes the coming years will bring in social habits and in beliefs. But let no one of us fail in doing our part that the custom of devoting a certain day and indeed a season of a number of days, to the outpouring of generosity and the expression of those feelings of kindness and sympathy which are so happily designated ‘The Spirit of Christmas, may abide with humankind for many ages ‘to come. Ella M. Rogers. > + ____ ‘Correct this sentence: “Let her spend the life insurance to please her- self,” said the relative; “It’s none of our business.” IN THE REALM OF RASCALITY. Questionable Schemes Which Are Under Suspicion. The following houses and articles have been condemned by the Federal Trade Commission: W. C. Hamilton and Sons, Miquon, Penna., engaged: in the manufacture of paper are said to use the words “hand laid” to designate paper made and finished by machinery. Central Quilt and Mattress Mfy., Newark, N. J., engaged in the manu- facture of mattresses made of second- hand and used materials, uses on la- bels and in advertising matter, the statement “This article contains all new material.” Technical Chemical Co., Dallas, Tex., engaged in the sale of a fluid desig- nated “Ester and Ester Compound” which is said to contain no ingredients that affect the action of gasoline when used as a fuel, advertises that one part of ester compound added to one thou- sand parts of gasoline will increase the efficacy of the gasoline when used as a fuel by reducing detonation, minimiz- ing carbon, lubricating the combustion cycle and correcting other defects in gasoline. Nix-Nox Co.. Dallas, Tex., engaged in the sale of fluid designated “Nix- Nox”, said to contain no ingredients that affect the action of gasoline when used as a fuel, advertises that one part of “Nix-Nox added to one thousand parts of gasoline will increase the ef- ficacy of gasoline as a fuel by making the curburetor mixture leaner. Hires Turner Glass Co., Philadelphia, engaged in the manufacture of mir- rors, uses the words “Copper back mir- rirs’ to designate mirrors said to be made by applying with a brush a mix- ture of copper dust and shellac over a coating of silver. New Science Institute, Steubenville, Ohio, engaged in the manufacture of an appliance alleged to cure hernia by a so-called sealing process. Knapik & Erickson, Chicago, en- gaged in the sale of a cotton fabric finished to simulate leather, under the trade name “Muleide”. Lenape Hydraulic Pressing and Forging Co., Lenape, Penna., engaged in the manufacture of steel nozzles consisting of two pieces welded to- gether, advertises that the nozzle pre- sents a one-piece solid wall against steam pressure, uses the words “Forg- ed Steel” in connection therewith, and uses diagrams representing the nozzle as forged in one piece. Respondents agree to discontinue using invoices and/or labels and/or advertising matter in connection with the use of standard size _five-gallon gasoline containers, that indicate cans contain five gallons, when such is not the fact; to discontinue selling less than five gallons of gasoline in the standard five-gallon container without labels or marks clearly stating the exact amount of gasoline in the con- tainer; to discontinue the sale and dis- tribution of gasoline in export trade in a way to disparage merchandise ex- ported from the United States. Respondent agrees to discontinue the 3 use of the words “Catfish”, “Cat” or “Trout” to designate fish that are not of the species known as “Catfish” or “Trout.” Respondent agrees to discontinue the use of labels and advertising matter stating that respondents’ hair treat- ment is not a dye imparting artificial color to the hair, but is a harmless commodity that restores the natural color to the hair, overcomes falling hair and baldness and corrects dandruff, when such are not the facts; and to discontinue representing that respond- ent’s face cream will remove wrinkles and effect a rejuvenation of the skin, when such is not the fact. Respondent agrees to discontinue using the word “Orange” to designate manicure sticks made of wood other than that of the orange tree. Deceptive offers of rewards, and alleged cures for catarrhal ailments, headache, bruises, cuts, rheumatism, skin diseases, coughs, toothaches, warts, and corns. A vendor agrees to discontinue representing that a certain salve is a powerful germ-killing oint- ment that will cure catarrahal ailments, headache, bruises, cuts, rheumatism, skin diseases, coughs and. toothache; and to discontinue the offering of re- wards subject to unreasonable condi- tions unless such conditions are dis- closed in conjunction with the offer. —-+ > +> First Love. Careless tresses Flaxen hair Dainty dresses Maiden fair: Ever thus fond memory brings And most happily portrays Little, youthful, happenings Happiest of high-school days. Early plottings Youth had then Notes and jottings From her pen: More than southwind’s phantom call When the spring returns again Thrilling even more than all Notes of meadow lark or wren. Winsome glances Radiant Shy advances Nonchalant: Charming too that equipoise As she played the classroom marches For the lines of girls and boys; Florid cheek—a blush that parches. “Confidential” Note entrusted All potential Hopes were busted What a cruel thing to do When you are one’s chum and friend Opening notes entrusted you Bringing courtship to an end. Campus life Vivant, aglow Heart-aches rife Long years ago: “Like” means “‘love’’ the scholars said As they passed that note around; Thus it was interpreted Thus our court-ship ran aground. Charles A. Heath. To Curtail Chinaware Imports. Discouraged by the lack of business in imported chinaware this Fall, buy- ers for the majority of import jobbers handling dinnerware. will forego sea- sonal trips ‘to Europe for the selection of Spring lines. A few importers en- joyed a fair volume of business because of special sales campaigns, but others have heavy stocks of goods on hand which they plan to unload immediate- ly after the holidays. Once stocks are cleared, they will restrict purchases to sample lines and handle only direct orders for retail stores. ‘scent ntemescinenaitelRaacnitlbainrnan i Hip iete: flese satis 4 a ) i M = : A 4. MOVEMENTS OF MERCHANTS. Jonesville—Consolidated Farms, Inc., has increased. its capital stock from $30,000 to $50,000. Grand Rapids—August Wirth — suc- ceeds Tom Gura in the grocery busi- ness at 653 Seventh street. Royal Oak—The Oakland County Gas & Oil Co. has been organized with a capital stock of $4,000, all subscribed and $2,000 paid in. Lansing—Charles Stoll has taken over the business of the Acme Rug Cleaners, 1216 North Pine street, suc- ceeding L. G. Clayton. Midland—The Thompson Mercan- tile Co., is re-arranging its store to correspond with the most modern method of merchandising. Detroit—The E. J. Hickey Co., 1533 Washington boulevard, dealer in men’s clothing and furnishings, has decreased its capital stock from $200,000 to $150,- 000. Eaton Rapids—S. W. Honeywell, recently of Jackson, has engaged in the meat business here in the store building formerly occupied by Charles Crandall. Detroit—The Wills Cooperage Co., 19153 John R. street, has been in- corporated with a capital stock of $5,000, $1,000 of which has been sub- scribed and paid in. ‘Monroe—The Monroe Mill Supply Co., Inc., 1458 Clinton street, has been incorporated to deal in waste paper, with a capital stock of $1,000, all sub- scribed and paid in. Detroit—The Ideal Garment Co., 403 West Jefferson avenue, has been in- corporated to manufacture and sell dresses for women with a capital stock of $1,000, all subscribed and paid in. Flint—The Flint Beef Co. 1444 Division Road, has been incorporated with a capital stock of $40,000 prefer- red and 75,000 shares at $1 a share. $68,000 being subscribed and paid in. Detroit — Distributors, Inc., 4305 Lincoln avenue, has been incorporated to manufacture and sell drugs at wholesale aud retail with a capital stock of $5,000, $1,000 ‘being subscribed and paid in, Detroit—H. Gluski, Inc., 19138 West Warren avenue, dealer in general mer- chandise, has merged the business into a stock company under the same style with a capital stock of $2,000, all sub- scribed and paid in. Detroit—Leache’s Boot Shops, Inc., 5840 West Fort street, has merged its business in a stock company under the same style with a capital stock of 1,000 shares at $1 a share, $1,000 being subscribed and paid in. Royal Oak—The ‘Bert Edge Plumb- ing & Heating Co., 808 North Wash- ington avenue, has merged its business into a stock company under the same style with a capital stock of $10,000, $5,000 of which has been subscribed and paid in. Croswell—Samuel Smerling, former- ly engaged in the dairy business in Detroit, has moved here and leased the Croswell Creamery Co. building and will use it as a receiving station for cream and also as a plant for man- ufacturing butter. Fremont — George Haverman and MICHIGAN TRADESMAN John Schuitema, both experienced gro- cers, have formed a copartnership and engaged in business under the style of the Sanitary Grocery. The store will be conducted as a member of the Quality Store group. Kalamazoo—The North Lumber Co., 439 Portage street, has merged its wholesale and retail lumber and build- ing materials business into a_ stock company under the same style with a capital stock of $65,000, $45,500 being subscribed and paid in. Detroit—The Detroit Mill Supply Co., 1909 East Ferry street, wholesale and: retail dealer in cotton waste and paper waste, has merged the business into a stock company under the same style with a capital stock of $10,000, all subscribed and paid in, Pentwater—Earl Daggett, who has conducted the City Meat Market ever since the death of his father, has sold the stock and fixtures to W. H. Gard- ner, who will combine it with his grocery business. Earl Daggett will continue in charge of the market. Iron Mountain—Tom Homes, for- mer employment agent at the ford plant here, has formed a copartnership with John Pearson, of Norway, and engaged in the grocery and meat busi- ness at 300 West Hughitt street, un- der the style of the Homes & Pearson Shop. Lansing—Butler’s Clothing Store, 209 South Weshington avenue, is con- ducting a closing out sale preparatory to closing the store which has been located at the above address for the past ten years. The store is the Lan- sing division of the H. H. Butler Stores, Inc., of New York City. Kalamazoo—William A, Taylor and Kenneth C. Malnight, proprietors of the Federal System Bakeries, West Michigan avenue, have leased the north half of the Star Bargain House, South Burdick street, and will occupy it as soon as the necessary alterations are completed. The name Federal will be dropped and the business conducted under the style of Taylor & Malnight. They will also conduct a Red & White grocery store in connection with the bakery. Battle Creek—Planned to afford the buying public and retail grocers of Battle Creek and its trading area an acquaintance with the most modern methods as applied to retail food dis- tribution, a complete, modern retail food store will soon be cpened here. It will be unique in that it will have nothing to sell. The store is the project of the United Steel & Wire Co. and -of the Merchandising Institute which together have conducted similar model stores in a number of cities this year. Holland—Gerrit Du Mez, 66, one of Holland’s leading business men, died in Holland hospital. He was born in Overisel and while still a boy, moved with his parents to Graafschap, where he received his education. In 1898 he moved to Holland, where he founded the Du Mez Brothers store. Mr. Du Mez retired to his fruit farm at Central Park in 1924. He was a member of Third Reformed church thirty-three years and was a member of the men’s adult class in the Sunday school. Sur- viving are the widow and three chil- dren, Henry Du Mez, Miss Bertha Du Mez and Miss Mabelle Du Mez. Fu- neral services will be held Thursday afternoon in Third Reformed church. Burial will be in the local cemetery. Manufacturing Matters. Ontonagon—The Ontonagon Fibre Co. has changed its name to the On- tonagon Paper Board Co, Saginaw—The Wayne Interior Fin- ish Co., 1100 South Niagara street, has decreased its capital stock from $50,- 000 ‘to $5,000. Free Soil—The local cheese factory which has been closed for two yeasr, has been sold to an Illinois company which will open it Jan. 4 and manu- facture American cheese. Detroit—The Detroit Tool & Forge Co., 656 Smith avenue, has been or- ganized to manufacture tools and forg- ings, with a capital stock of $10,000, $2,500 being subscribed and paid in. Detroit—The Frank Japes Co., 2200 Eighth street, has merged its lumber, sash and door plant and planing mill business into a stock company under the same style with a capital stock of $20,000, all subscribed and. paid in. Detroit—The Coca-Cola Bottling Co., 3609 Gratiot avenue, has merged its business into a stock company un- der the style of the Detroit Coca-Cola Bottling Co. with a capital stock of $200,000, all subscribed and $180,000 paid in, Detroit — The Detroit Cylinder Grinding Co., 264 Morrell street, man- ufacturer and dealer in automotive, marine and aero parts, has merged the business into a stock company under the same style with a capital stock of $15,000, all subscribed and paid in. Detroit—The Schermack Corpora- tion of Michigan, 1164 West Baltimore avenue, designer and manufacturer of machines, has merged the business into a stock company under the style of Jos. J. Schermack, Inc., with a capital stock of 5,000 shares at $10 a share, $25,000 being subscribed and paid in. +. I Am Still Rich. We have passed through a panic, suffered from a crash on the stock market, and are now more than half way through the depression, and I am still rich. It may be ittrue that J have much less to live on than [ had a year ago, but it is certainly true that J have just as much as ever tto live for. The real values of life are unshaken and solid. The depression has not lowered the value of a single friendship. Neighbors still greet us in the same old cordial way, business associates believe in us, and our sons hold us in high respect. The wife’s welcome at the close of the day has not depreciated in the least, and our daughters continue ‘to lavish their affection upon us with the same old extravagance, My faith in the goodness of the uni- verse is unimpaired. By that faith I am emboldened as J] face defeat and despair. The prayers my mother taught me and ‘the faith in God instill- ed in me by a devout father remain as priceless treasures no depression can ‘touch, December 28, 1931 No nation becomes great by becom- ing rich. Neither does a man find en- during satisfaction in life by owning something—only by becoming . some- thing. The most degrading poverty is that which results from killing the spirit that the body may be served. This depression is a challenge, not a catastrophe. A generation that has conquered the air and sent giant planes circling the globe, which has plunged into the deeps and disported on the ocean’s floor, which has climbed above the clouds and lived in the stratosphere is now faced with the challenge to rise above its dependence on mere things and seek an emancipation of the spirit of man. The last six months have been for many men a thrilling spiritual adven- ture through which they have discov- ered their real wealth. Berefit of divi- dends and profits, they are discovering the sustaining powers of a strong re- ligious faith, the abiding values of courage, heroism, honor, charity and trustworthiness. A financial crisis can wipe out profits. and bring business to a stand- still, but character is beyond its reach. It can rob us of all we have, but it cannot affect what we are. The deepest satisfactions of life— those which come from sharing and serving—remain secure. I am still rich because I am inde- pendently rich—none of my wealth de- pends upon business conditions of market reports. Roy L. Smith. —____+ + >——— Corporations Wound Up. The following Michigan corporations have recently filed notices of dissolu- tion with the Secretary of State: Detroit Laundry Representative Club, Inc., Detroit, Higgins ‘Chevrolet Co., Ferndale. Whitmore Realty Co., Detroit. _ Plymouth Rock Land Co., Detroit. Palma Realty & Development Co., De- troit. : Murphy-Houle Co., Detroit. — Straight Building Co., Detroit. Allied Engineers, Inc., Jackson, Lansing Hame-Loan \Co., Lansing. Theodore F. Knight Co., Detroit. Airmotive Sales Corp., Detroit. Entry Dingle Heights Co., Kalamazoo. McBryle-Gervis, Inc., Detroit. Kennedy-Detroit Co., Detroit. Coloma Canning Co., Coloma. | Typographic Service, Inc., Detroit. Gillian Manufacturing Co., Detroit. Hersh’s Workingmen’s Store, Inc., Detroit. " Willanery Realty Co., Detroit. | Gustow Motor ‘Sales ‘Co., Detroit. Naturenure Co., Pontiac. | Oakland Laundry ‘Co., Pontiac, Michigan Rubber Co., Pontiac. Motor Inn, Inc., Pontiac. : LaClear & Lamson Co., Pontiac. Ferry ‘Construction Co., Detroit. Richardson’s Hotel 'Co., Lansing. _ Michigan ‘Material and Concrete Co., Centerville. : . American Airdry Corporation, Detroit Yale and Towne Manufacturing Co., Detroit. Auth Electrical Specialty Co., Inc., Detroit. Pabst Sales Co., Malwaukee and Lan- sing, Grabow Bros., Inc.,. Detroit. Detroit Motor Sales Co., Detroit. — Valliquette and Miller, Inc., Detroit. National Tailors Co., Highland Park. Cedar Springs Lumber Co., Cedar Springs. oo Utility Contractors, Inc,, Detroit. McCarrie School of Mechanical Den- tistry, Detroit. F, S. Prikryl & Co., Detroit. : W. F. Hurd Lumber Co., Detroit. rps Pee re ca eae emer eet rer December 23, 1931 MICHIGAN TRADESMAN " cea oa Essential Features of the Grocery Staples. Sugar—Local jobbers hold cane granulated at 4.70c and beet granulated at 4.50c. Tea—The market during the past week has not been marked with any activity or features of any kind. Speak- ing of first hands business, prices are fairly steady, although they have been rather weak recently. In markets, India medium and low grades have been a little easier, but the better grades were firm. Ceylons have been fairly steady, Japan ‘teas have not been affected by the fact that Japan has abandoned the gold standard. Con- sumptive demand for tea is just about ordinary, Coffee—Various things: are being tried in Brazil now to boost the mar- ket for Rio and Santos coffee, but in spite of that the past week has wit- nessed a further easing off of futures. Spot Rio and Santos, green and in a large way, however, has advanced a small fraction during the week, large- ly due to Brazil’s increase in the ex- port tax. Business is very light, as nobody has any confidence in the mar- ket. Milds show no change for the week, Jobbing market on _ roasted coffee is here and there showing the effect of the advance in spot green coffee, but not generally. ‘Canned Vegetables—It was reported recently in the Tradesman how Can- adian packers had ‘figured costs there with those in the States and had been looking forward to exporting tomatoes to this country. It was pointed out at that. time ‘that even with the 50 per cent. duty on canned tomatoes it would be possible to undersell Ameri- can tomatoes. Canada had a large pack in the past season as compared with a very small pack in the States. The situation has further favored 'Can- ada since it abandoned the gold stand- ard. ‘The Canadian dollar has since slipped down around 80c, American value, so that every American dollar’s worth of tomatoes sold in the States would in effect be worth approximate- ly $1.25 in Canada, Dried Fruits—Dried fruits were generally unchanged last week, and there was not much trading from the ‘Coast. Distributors reported a fair fill-in business, but, with retail outlets given over to the attention of holiday needs, there was not much activity in the general list. Raisins are still very firm, but Coast reports have indicated a slight easing in prunes, apricots and a few minor items, Efforts are still under way to improve the position of prune growers, who have received very little for their fruit this year. Un- favorable outlook abroad continues to be a cloud over California fruits, and added to this is the fact that (Canada has abandoned the gold standard, which brings the exchange uncertain- ty right to the American continent. The months just ahead should see fruits as a group moving into con- sumption, Statistically all items are in good position. Marketing has un- deniably changed and light stocks or the probability of higher prices no longer: seem a stimulus to buying in greater quantities. First and second hands will keep right on holding their inventories within certain safe limits. primary -other corn Distributors in this market are taking replacements from the Coast as need- ed. and advancing the spot price frac- tiona'ly as it advances out there. Beans and Peas—This week’s busi- ness in-dried beans has been very dis- appointing from a seller’s standpoint. Everything is very dull and weak, par- ticularly white kidneys. Canned Fish—Salmon is now very dull and will be until after the turn of the year. Prices are unchanged but steady. All other varieties of canned fish, including sardines, are also quiet. Salt Fish—During the week Holland herring has declined again on account of a decline in exchange. However, the market is not expected to go any low- er. Stocks on hand are less than usual. Mackerel is about steady for the week with the fresh fish demand absorbing most of the catch of shores. Cheese—Demand for cheese has been quiet during the week. The market has been steady throughout. Nuts—The future of the unshelled nut market depends now on merchan- dising and consumption. Stocks moved well through first and second hands because of the very low prices named. There has been a good consumer re- sponse so far, especially for nut mix- tures. (Consumers are buying all varie- ties of nuts at very. low prices this season. Regardless of preference, do- mestic and imported nuts are down to a point where little difficulty should be encountered in moving them. Shell- ed nuts are moving in a routine way, with no large surplus in first hands. There are several shortages, however, including 3-crown Valencia and large Malaga packed almonds. Levant shell- ed filberts are firm for prompt ship- ment, with a decline expected after the turn of the year. Walnuts are moving out well in comparison to arrivals, Rice—The primary rice market held firm this week. Growers in the South- ern States are holding their rough stocks firmly, and millers have closed their plants, feeling that they cannot -operate to any profit by paying the higher prices now asked on rough stocks ‘because of the resistance against price advances on anything shown in all distributing centers. Growers, however, have ample credit facilities to escape any forced selling, and the future outlook of the market is one of continued firmness. Sauerkraut—Bulk kraut is offered at very low prices. Bulk packers ap- pear to have plenty of raw stocks and see no shortage. Canned kraut, on the other hand, is steady. Syrup and Molasses—The demand for sugar syrup during the week has been fair, but in small lots and without any changes in price. Compound syrup has declined again in sympathy - with products. The decline amounts to about 5 cents, Demand is rather poor, although something is doing every day. ‘Molasses is steady with a rather small demand. Vinegar—Demand for vinegar was described as fair by most sellers. The trade appears to have covered its holi- day needs earlier, however, so that there is not much new buying just now. The future outlook for the item is considered as fair because of the low stocks held generally. Review of the Produce Market. Apples—Current prices are as fol- lows: Baldwins, 2% in., A grade ~----- $ .85 Bananas, 21% in., A grade _______ 1.00 Delicious, 2%4 in.; A grade __.__- 1.25 Delicious, 214 in., 'C grade ______ 4a Greenings, R. I, 2% in., A grade 1.00 Greenings, R. 1. Bakers, 3 in.____ 1.25 Grimes Golden, 2% in. A grade_ 1.00 Grimes Golden, 2% in., A grade .65 Hubbardstons, 2% 'in., A grade __ 1.00 Jonathans, 2% in:, A grade -___ 1.25 Kings. 214 in, A grate _-______ 1.00 Kings, 3 in., ‘Bakers, A grade -_ 1.50 Melntosh, 214 m., A grade __ 1.25 Yellow Pippins C€ sradé 2 Aa Spies, § im, Baking 29 1.50 Spies, 244 in. A-srade __.__ 1.50 Sotes, 24 in. © Srade 85 Talman Sweets, 2% in., A grade .85 Waeners, 2%4 in., A grade ______ 85 Cooke Apples 2 50 Washington box apples are sold on the following basis: Extca fancy Delicious 0. $2.75 Pancy Wehcious 250 Pxtra fancy Romes _....)... 2.35 Dancy Homes 2.020 25 Bagas—Canadian, 60c per 50 lb. sack, Bananas—5@5%c per lb. Beets—75c per bu. Butter—The market has been steady with only a moderate demand during the week. The only fluctuations have been an advance of %c per pound, due to lighter receipts and a later decline of the same amount. ‘Supplies of but- ter appear to ‘be only moderate. Job- bers hold 1 lb. plain wrapped prints at 30c and 65 lb. tubs at 29c for extras and 28c for firsts, Cabbage—85c per bu. Carrots—60c per bu. Cauliflower—$2.75 for box contain- ing 6@9. Celery—30@50c according to size. ‘Celery Cabbage—65c per doz. Chestnuts—18c per lb. for York stock. Cocoanuts—90c per doz. or $5.50 per bag. Cranberries—Late Howes, $2.50 per box, Cucumbers—tIllinois hot house, $2.25 per doz. Dried Bearis—Michigan jobbers pay as follows for hand picked at shipping station: New ©: Ei. Pea Beans 2.020 $1.70 Eieht Red Kidney _.......-. 2.00 Dagk Red Kidney 3.90 Eggs—The market has had some fluctuations during the week on ac- count of dullness. There were declines aggregating 3c per dozen, 2c of which was recovered later on account of scarcity of fine fresh eggs and good demand. In view of the small pro- duction of the /finer grades of eggs, the market is sure to be firm and possibly higher if there is an active demand. Jobbers are paying 22@25c for strictly fresh hen’s eggs and 15c for pullets. They are selling their supplies: Bresh hennery egos 29c res €0g6 6 25¢ Fresh pmullets 200 18¢ MX: Candied storage: ts 19¢c NM candied Siorase oe 15c M cheeks storage .. 2 4c Grape Fruit—Florida commands $3 @3.50 per box; bulk $2.75@3 per 100. Grapes—Calif. Emperors, $2.10. Green Onions — Shallots, 60c per doz. Green Beans—$4 per hamper for California, Lettuce—In good demand on” the following basis: Imperial Valley, 6s, per crate ~-$5.00 Imperial Valley, 5s, per crate -_ 5.50 Home grown, leaf, 10 Ibs. _-__.. 1.00 Lemons—Present quotations are as follows: 560 Sankist $5.50 J00 Sunkist 2-2 5.50 360 Red Hall. 2 4.50 a00 Red Hal... 4.50 Oranges—Fancy Sunkist California Navels are now sold as follows: TA $4.75 10 4.75 4G 4.50 Oe oo 4.50 AMO 4.25 5 2 ae a ie ec 4.25 AOR 4.00 aA 3.75 Floridas—$3.75 for all sizes: Bulk, $3 per 100. Onions—Michigan, $3 per 100 Ibs. for yellow and $3.50 for white; Genu- ine Spanish, $2.75 per crate. Parsley—40c per doz. bunches. Potatoes — On the local market transactions hover around 40c per bu. In Northern Michigan carlot buying points the price ranges from 15@18c per bu.; Idaho, $2.25 per 100 Ib. sack. Poultry—Wilson & Company pay as follows: Fieavy Sofing .. 14c Ekéavy fowls 000 14c Pignt fowls 220020 Ile EMCRS 14c Geese llc NG F Tukey , 22 Spinach—$1.50 per bu. for Texas. Squash—$2.75 per 100 lbs. for Hub- bard. Sweet Potatoes—Kiln dried Indiana Jerseys, $1.50. Tangerines—$2.25 per bu. Tomatoes—Hot house, $1.50 per 7 ib. basket. Veal Calves — Wilson & Company pay as follows: ‘ Ratey 22 6@8c Gaede 7c MeCN 2. 5e¢ Poor... 8c —_+-+<+___ Babe Asleep. How every thought Of time, of place No more illudes As oft we trace From Heaven itself The pictured grace, In sleep, upon A baby’s face. Like honey drips In beauty’s bower From early bloom Sunshine and shower So life bestows Its sweetest dower When babyhood Beguiles the hour. . If all the rose Gave up its best And pearl its tints Full manifest If sunny June Were doubly blest A babe asleep Is_ loveliest. Charles A. Heath. ~~. You can say one thing for bootleg gasoline. It may ‘be unlawful, but it doesn’t eat the inside of your cylinders, Perhaps laws would have more value if the output could be stopped for a year. : 6 MUTUAL FIRE INSURANCE Knee-Deep in Bean Soup. In a large Middlewestern city fire- men were recently called to a fire in a soy bean storage plant. This plant was used for storing the beans and pressing them to get the oil they con- tain, ‘The building was divided into several sections by bins, in some of which were the whole beans. In the others was the bean meal, from which the oil had ‘been extracted. Close to the main building were several large tanks containing the bean oil. The building was of wood construc- tion, about 85 feet high, and covered with corrugated metal in sections of about three by six feet. It rested ona stone foundation. Years ago, it had been used as an elevator for a dis- tillery, -.The fire evidently started in the top of the elevator, from an undetermined cause. ‘When firemen arrived, flames were shooting out about thirty feet above the roof. ‘Soon after their ar- rival, one of the walls opened, pouring a cascade of bean meal upon the ‘ground, As soon as this became thor- oughly wet, it formed a sticky, soupy mass from three inches to two feet deep, on two sides of the building. When a man stepped into this mess, he usually stuck. Before the meal could be washed into a nearby creek, many of the men had to be pulled out, and a good many boots were pulled off. Lines were covered entirely by the meal, necessitating additional labor with shovels in tracing hose back to pumpers, Heavy smoke and gas, weakened walls, and falling timbers prevented men from going in. The corrugated iron, and lack of windows and doors proved a great handicap in subduing the blaze. When the roof fell in, fire- men tried to shoot streams over the walls, and down into the fire, with but little success. The few window and door openings were blocked and clogged by fallen timbers and beans. Deluge sets were used to rip the metal sheathing from the walls, but when holes were made, the fact that the building was divided into bins kept the water off the blaze. Although the beans swelled some- what from the action of the water, their oily nature prevented their swelling as‘iuth “ds corn or grain would have done under the circum- stances. The two sides, however bulged out just above the foundation, on one side as much as a foot and a half, Thinking this, together with the flames eating the inside of the build- ing, had seriously weakened the struc- ture, firemen made an effort to pull down one of the walls. A locomotive was used in this at- tempt, by running chains and cable through doors and windows, and hitching the locomotive to the cable. The building, however, resisted all efforts to destroy it. After several cables had been broken, firemen were forced to abandon this method of attack, Heavy streams were poured into every opening until there were no large flames, and an aerial ladder was raised to the top of the building. Fire- men then laid ladders across the tops MICHIGAN TRADESMAN of the bins, from the wall to partitions, and worked lines from above, and the blaze was finally extinguished. The firemen at the fire expressed the opinion that, ‘This is one of the most blank stubborn blank fires we have ever seen.” It was a mean, hard- to-get-at fire, such as occur occasional- ly, apparently for the sole purpose of making life in the department a little tougher. R. D. Burke. oo Keeping Undesirables Out of the Gro- cery Business. ‘(Retailing demands scientific train- ing and study. Lacking that the would-be retailer is in a highly pre- carious position and ‘failure is likely to be hovering close by. A study of what has been happening to retailers in the city of Buffalo over a span of ten years revealed the fact that out of 100 grocers who were in business at the beginning of the period, only eight were still operating when the recent survey was made, and only thirty out of 100 druggists were still on the job. We do not know just how many of the missing actually went bankrupt, but it is clear that a dis- tressingly large proportion of these concerns were inherently weak or ill- adjusted and tended to coast downhill toward failure. ‘Many independent retailers who fail to-day are disposed to lay the blame mainly at the doors of competition. I would not, for a moment, be under- stood as underestimating the signifi- cance of this factor of competition. It is there. But figures indicate, nevertheless, that the influence of competition does not play so large a part in causing re- tail failures as most people are inclined to think. In the charts drawn up by the great credit-rating bureaus of this country the responsibility for less than 2 per cent. of all business failures is ascribed to competition. The independent retailer can, in most cases, withstand competition if he is prepared to meet the principal challenge embodied in that competi- tion—the challenge of efficiency. The “tackling” of retail business without adequate experience is surely a major evidence that the “scientific approach” is lacking. There can be little doubt, I think, that insufficiency of experience, or a failure to learn from experience, forms one at least of the potent reasons for retail failures. Now please do not think for an in- stant that I am suggesting any system of state-controlled entrance examina- tions for persons who aspire to start grocery stores or retail shops of other kinds. I am simply trying to urge the high desirability of something like a professional attitude with respect to such business. Unless prospective shopkeepers are to swell the ranks of retail bankrupts they have got to real- ize that the science and art of store- keeping cannot safely be pursued with- out preparatory training and diligent study of all its aspects. Julius Klein. —_> > >___ A Christian nation is one in which cold and homeless people suffer while nice warm churches are unused. ———_2> > A lot of fellows would save money if their families would let them. December 23, 1931 Mutual benefit, protection and responsibility has been the object of all organized the ages. It's the underlying principle of Mutual Insurance. THE GRAND RAPIDS MERCHANTS MUTUAL FIRE INSURANCE COMPANY affliated with the Mich- igan Retail Dry Goods Association offers all the benefits of a successful organization. 319-320 Houseman Building GRAND RAPIDS, human efforts throughout MICHIGAN BIG BUSINESS DEM In demanding the best, big busi- ness has investigated every plan of insurance. The Mutual plan has thoroughly met the require- ments of big business—the abil- ity to meet losses and at the same time give a decided saving in cost. FEDERAL HARDWARE & Retail Hardware Mutual Fire Ins. Co. Minneapolis, Minnesota Minnesota Implement M ANDS THE BEST The Federal Mutuals have been serving business and industry for more than 31 years. They have always given safe protection at reasonable cost. They can also serve you, and will welcome in- quiries for additional information. IMPLEMENT MUTUALS Hardware Dealers Mutual Fire Ins. Co. Stevens Point, Wisconsin utual Fire Ins. Co. Owatonna, Minnesota OUR FIRE INSURANCE POLICIES ARE CONCURRENT with any standard stock policies that you are buying The Net Cost is 30% Less Michigan Bankers and Merchants Mutual Fire Insurance Co. of Fremont, Michigan WILLIAM N. SENF, S ecretary-lTreasurer Mutual Insurance With losses lower, with expenses for invested capital you would expect the net cost of MUTUAL insurance to be less. It is. The saving in cost is not made at any sacrifice in safety and strength, The Mutual plan of operation is right, Mutual insur- ance is better protection, Becaus May sound unreasonable if you are not informed, An investi- gation is convincing, For the sake of yourself and your busi- ness, investigate. Finnish Mutual Fire Insurance Company 444 Pine Str., Calumet, Mich. lower, with no inside profits e it is better it costs less. ae wy Oa aera Ams Pree csrneet namaste eee cea nn am onic December 23, 1931 MICHIGAN TRADESMAN 7 THE BLUE AND THE GRAY. ed to mother and the children that I hair, so contrasted with the well-kept Cross booth a few days ago. As he have not seen since the conscript house, children and the mother, that parted with his dollar, he said, How They Fraternized Sixty-Eight Years Ago. The battles of Chickamauga, Chat- tanooga and Mission Ridge had left the confederate armies in a demoral- ized condition. From new positions in the mountains of Northwestern Georgia, many Johnnies were given leave of absence for the winter, while many others deserted. Thousands of the men lived West of the new posi- tions and the Tennessee River was one of the great barriers in their homeward way, flowing as it did from the North into Alabama, then West and again North through the Cum- berland Mountains. To the man who could find a safe crossing of the river, it often meant a saving of a thousand miles or more. To gather in these stragglers many miles of the river banks were patroled the entire winter. Along one section of sixty miles a Michigan captain with his company were stationed, with headquarters at a point where the Sequatchie River joined the Tennes- see. It was thirty miles either way to Chattanooga or to Bridgeport. December brought cheerless days and snows which covered the moun- tains, but the catch of stragglers each day or night gave an air of adventure to the service and the monotony was broken by the daily passing of the river steamer, Point Rock, coming up with army supplies for Chattanooga and returning with convalescents from the hospitals, stopping to take on the prisoners the patrol were sure to have collected—usually a ragged, homesick lot. In the early morning of the day before Christmas, the air full of snow, the river full of slush ice, a man came out of the forest on the opposite shore with a dirty gray blanket strap- ped about his shoulders. Had he gone up stream a short distance he would have found a boat the patrol placed there for a trap, but in haste he set about making a raft from drift logs, which he fastened together with grape vines. Then, stripping to the skin, he placed clothing and musket on the raft, launched the craft, wad- ing into the water behind it, keeping at an angle with the current. With head and arms only out of the water he kicked along at a fair speed at the start. Only a man of great courage and endurance could face such a task, which at times looked hopeless. Out of sight on the river bank the guards kept pace with the drift of the raft until the shore was gained. Then with a pleasant “how-dy Johnnie,” they gave a helping hand to the man who seemed chilled and exhausted to the giving-up point. Half carrying hmi up the bank and into the shelter of the bushes, where another patrol had a fire going, he was warmed and helped into his clothing. A pint of hot coffee seemed to put the wheels of life in motion and between sighs and moans, he said “Oh, Mister Yanks, I have crossed that river many times on summer days. I live up the valley about three miles. I was head- came one day and took every man in the valley. None of us in the valley wanted to fight you-uns. Please let me go home to help mother care for the children. Don’t send me to a prison camp to die. I tried many a time to run away from the army and this time I have been running and hiding in the mountains for twenty living on shack like a stray Once in the river just now I lost my grip on the log and was sink- ing when I heard the children calling. Then I pulled myself together again and now my hopes are gone. “Say, Mister Captain, do you know to-morrow will be Christmas day, days, hog. both in the North and South? Six children in my home will hang up their stocking over the fireplace to- night and there will be no father there to play Santa Claus.” Those Michigan soldiers two Christmas days and now was coming the _ third. The Captain thought of his orders to “capture or lll,’ but’? but did not the present situa- tion warrant a new authority? Why not out of this misery make a day of happiness. “Well, Johnnie Reb, when your legs have thawed out, I will go with you to see mother and the children.” The home hidden away in the hills was a bit of paradise but that Johnnie Reb, with his old slouch hat, ragged clothing, unshaven face, long tangled had lost im The Late Hon. Chas. E. Belknap the Captain wondered what they saw to rejoice over or why _ they clinging to him “like a lot of burrs in a mule’s tail” as Johnnie himself expressed it. The oldest of the boys, a youth of 14. had started away to visit a turkey trap in a ravine up the mountain side. were After the excitement was over he again started with the Captain for company. The trap, a pen made of small poles which he had baited the day before with shelled corn scattered along the ravine, was found to hold three fine, forty-pounders, all that could squeeze in and all the boy and the Captain could drag to the home. Meantime Johnnie Reb, by the use of razor, sheers and soap and water and clean clothes had been made into a different man, a plain citizen of the valley. The Captain return to headquar- ter’s camp with the heaviest turkey he had ever heard of. The steamboat when it came up from Bridgeport that night was load- ed with sanitary supplies for the hos- pitals at Chattanooga. It also had two patrols with a new skiff to add to the river force. As it slowed up near the bank, the skiff was launched and the two men made a_ landing. Luckily, the night was dark, for that skiff was loaded to the dangerline with sanitary stuff. The Captain met cne of these men in a downtown Red “There's another payment on the debt I owe the Sanitary Commission since 1863.” Christmas morning the turkey was cut up in chunks and boiled in a ket- tle borrowed from the farm house. When tender, it was put in the frying pan and nicely browned. With black- berry jam found in the sanitary loot for desert, coffee and a ratior of hard bread, it was one grand Christmas feast. At the farm house another Christ- mas dinner was in order. Bake ket- tles placed on the hearth or in the fire places did duty where stoves were unknown. The Captain who had been invited to the dinner came early with coffee and hard tack. That hard tack was pounded fine and used for stuffing the bird that nearly filled the bake-kettle, which was heaped about with hot coals. When nearly done the cover was taken off and all the vacant space filled with sweet pota- toes. When all was ready, a gourd of applejack was turned over the tur- key. Never was there such a dinner or so happy a family; It may be that the Christmas spirit that made possible friendship between this Johnnie Reb and the Yankee patrol has been so reflected that ban- quets to the Blue and Gray in all the days since the Civil War have been a hobby with the people of Tennessee. Charles E. Belknap. —_~+-—+—___ Foods We Now Eat as Compared With 1899, An interesting comparison between the amount of various foods consum- ed by the average person in 1931 as compared with 1899 is given below: 1899 1931 222 lbs. Wheat 177 Ibs. 4 Ibs. ‘Rice 5 lbs. 5 lbs. Rye Flour 3 Ibs. 177 Ibs. Corn ‘Meal Zé Ibs. Breakfast Food 11 Ibs. 67 lbs. Beef 61 Ibs. 3 Ibs. Veal 8 Ibs. 7 lbs. Mutton-and Lamb 5 lbs. 65 lbs. Pork 70 Ibs. 34 lbs. Fats and Oils 44 lbs: 7 tbs. Oleo 2 Ibs. 20 Ibs. Butter 18 lbs. 4 Ibs. ‘Cheese 4 Ibs. 775 lbs. Milk and Cream 1016 Ibs. 7 lbs. ‘Oranges 20 Ibs. Grapefruit 6 lbs, 3 lbs. Lemons 5 lbs. 107 Ibs. Apples 68 Ibs. 3 lbs. (Pears 60 Ibs. 14 lbs. Grapes 21 Ibs. 2 lbs. ‘Canned Fruits 10 Ibs. 1 1b. Dried Fruit 6 Ibs. 32 lbs. Other Fruits 50 lbs. 136 lbs. ‘Potatoes 98 Ibs. 30 Ibs. ‘Sweet Potatoes. 37 Ibs. 10 Ibs. Canned Vegetables 28 Ibs. 90 lbs. Fresh Vegetables 149 Ibs. 10 lbs. Coffee 12 tbs. 61 lbs. Sugar 105 Ibs, 23 lbs. Bakery Goods 58 Ibs. 17 doz. Eggs 18 doz. ++ ____ Americanism: Fad-following parents shouting encouragement while a social service worker chases a poor kid that still has tonsils. CHRISTMAS. By common consent Christendom is again celebrating at this time the coming of a life into the world. Nearly two thousand years ago a child was humbly born, and to-day there is no land in all the earth where men, women, and children do not recall his birth with homage and cheer. Cus- toms once observed at other winter festivals have become attached to this birthday feast. For this season are reserved the stateliest rituals, the hap- piest family gatherings, the most sparkling tokens of rejoicing. And. yet the man whose birth is cele- brated in cathedrals was not an ecclesi- astic, but a teacher who gathered his hearers on the shore of a lake or on the hillside. The man whose birth is celebrated. at the family table had no place of his-own where to lay his head. The man whose birth is celebrated by merriment was a man of sorrows and acquainted with grief. He never told a follower of his to go to a temple or consult a priest except as a measure of health inspection. He charged those who would follow him to leave their parents and their homes. He called upon his followers to take up the cross, which was at that time the instrument of execution for criminals. If Christ- mas were not so familiar to us, it might well seem the strangest, most inex- plicable of holidays. It is not, however, inexplicable. The reason for the worship, for the family gathering, for the rejoicing is to be found in the purpose and achievement of that life. In the celebration of Christmas is expressed the response of men to what he came to do. We do not need to go to others to find out what that was. He has told us himself. When he stood before the Roman Governor who was to send him to execution, he declared the meaning of his birth. “To this end was I born,” said he, “and for this cause came I into the world, that I should bear witness unto the truth.” And if we seek to know how he bore witness to the truth we can find the answer given again and given in his own words. His first public statement was a statement of the purpose of his life—to announce good news to the poor, to heal the broken-hearted, to proclaim deliverance to captives, and the recovery of sight to the blind, to free the bruised, to announce a welcome era. And _ be- tween that first announcement and his declaration at the verage of death he repeated the explanation of his purpose in differing forms, that no one might mistake him. He had come to serve, and to give his life, in establishing justice as an order of life, rescuing the lost, bringing to people a more abund- ant life, and giving them a weapon aganist evil and wrong. It is not, then, strange that people should rejoice when they think of his coming to the world. Every Christ- mas is a testimony to the fact that in all ages he has been achieving the pur- pose of his life. Under the power of that life, poverty has been relieved and more and more banished, the broken- hearted have found comfort, slavery MICHIGAN TRADESMAN has been abolished, the blind are no longer helpless, justice has become the object of government, the resources of the world have been brought under the control of men for a more abund- ant life, and might has been shifting from the hands of the oppressor and the tyrant to those who can and will use it for the maintenance of liberty of body, mind and spirit. BUSINESS LEGISLATION. Following the recrimination and de- nunciation which might have been ex- pected after a long absence from the spotlight, Congress settled down rather abruptly during the past week to a consideration of proposed legislation. © In addition to acceptance in the House of the moratorium (carrying, however, a strict ukase against debt cuts or can- cellation), Congress has already started its hearings and promises quick action. on the emergency finance corporation, Federal land bank loans and the home loan corporation. In the bill for the emergency finance corporation it is proposed to authorize a company with $500,000,000 capital to be furnished out of the Treasury, which may be increased to $2,000,000,- G00 through the sale of bonds. The corporation would make secured loans to banks, savings banks, trust com- panies, clearing house associations, building and loan associations, insur- ance companies and railroads. While this type of financing apparently does not represent direct aid to business concerns, pressure on loaning estab- lishments should be reduced, thereby enabling them to make more liberal accommodations to their customers. As pointed out previously, the effect of these various projects should be to check deflation and encourage an upward price trend. However, their influence is not yet visible in the com- modity markets or real estate values. Commodity prices dipped further in the week as measured by the Annalist index, which fell to a new low, but Dun’s list disclosed the smallest num- ber of declines in four weeks. Year-end tendencies are, of course, mostly in evidence in business opera- tions. The weekly business index has fallen back to its former low and ex- pansion in automobile output is still subject to delay. The lighter indus- tries continue to fall off after their failure to lead the way out of the slump. Settlement of the German problem and a halt to the distressed unloading of securities in this country are viewed as the two key logs in the economic jam. Both must be deemed in a fairer way toward accomplishment even if inflationary measures are the means. RETRENCHMENT NECESSARY. Very little difference is yet to be found in the contrast of opinion among thoughtful observers concerning the possible outcome of the present de- pression. There appear to be two sharply different viewpoints. One holds that after a little further trouble all will be much the same as it was before the slump-started. The other contends that general retrenchment will be the order of the day. The latter group believes that during the last inflation period living stan- dards were artificially raised and that excessive manufacturing capacity was created which will never be needed and must be reduced. Only through a greatly reduced scale of living and through plant write-offs will savings come that will once more usher in prosperity. Of course this view of the outlook is not subscribed to by many citizens, and principally because it is so foreign to the American character. On the other hand, it has many adherents among the more conservative type in banking and in business who fail, per- haps, to gauge accurately the new forces which have come into play in the economic field. It seems fairly certain that, if wide- spread retrenchment becomes neces- sary, many of the present evils of the depression would be perpetuated. Cut- ting the operations of our new indus- tries to the pattern of the demand of ten years ago would undoubtedly ag- gravate unemployment to a serious, if not impossible, extent. It may be all very well to declare that persons bought automobiles and radios and washing machines who could not real- ly afford them, but is the answer to be loss of a large portion of these mar- kets? It is suggested that bringing up the average income to a level where such expenditures might be economic- ally possible would be more sensible. The defeatist view offers little in the way of either cheerfulness or business progress. SMALL-STORE SESSION. As a new feature of its annual con- vention to be held in New York City Feb. 1-5, the National Retail Dry Goods Association has announced that a session upon problems of the smaller stores has been placed upon the pro- gram. This organzation has done splendid work in advancing the science of retailing, but its technical studies have perhaps laid too much emphasis upon questions connected with large- store management and control. The small-store discussion will deal with the enterprise that has a sales volume of well under a million dollars a year. Last summer a similar step was taken in the field of industry by having a conference of the smaller producers, and excellent results were reported at the time. It was pointed out that a very large part of the manufacturing business of the country is carried on by small plants, which have need of somewhat different rules and policies than those that work well enough for their big competitors. Possibly this move toward giving attention to effective practices among small units in trade and industry may bring about better representation for such concerns in trade associations generally. It -has been pointed out before that in many cases association matters are directed by leaders whose size often curtails the progressive steps which might be taken with benefit. For various reasons a laissez faire attitude is conspicuous in such leadership, to the detriment of the membership. Criticism has been heard in recent December 23, 1931 months of the placing of too many business representatives on Govern- ment and association boards and com- mittees who have not appreciated real conditions or have not been overdis- posed, if qualified, to aid them. Thus, it was pointed out that utility interests, which have probably felt the depression less than other lines, have been very prominently identified with relief and business improvement programs. DRY GOODS CONDITIONS. Retail sales forged ahead to a new high level for the season during the past week. Apparel volume was smaller, according to reports, but gift wares and home furnishings more than made up the loss. The demand for toys at moderate and lower price levels im- proved. Men’s wear also was more active in the furnishings division. While the reports on holiday busi- ness were, therefore, more cheerful in a general sense, there was said to be considerbale spottiness in the results obtained in individual instances. Some stores are busy in many departments and others are not doing so well. Prices are playing a much more im- portant part in Christmas trade than is usual. Immediately after the holiday the stores will launch their January ap- parel clearances. The thought is gen- eral that consumer response should be good, not only because values will be exceptional but also because delayed buying may then appear. A _ highly competitive struggle is expected, by re- tail executives. More activity is reported in the wholesale merchandise markets during the week as additional purchases are made for January sales and buyers from distant points put in some reg- ular orders. While operations for the new season are expected to be delayed somewhat for various reasons, the feel- ing among producers is that a fair Christmas business and a brisk demand at January sales should put more life into the markets. Dry goods wholesalers, after wind- ing up the year with clean stocks for the most part, promise to start up their purchases in volume once prices become steadier. TO HASTEN JUSTICE. In his annual report Attorney Gen- eral Mitchell brought up with a new pertinence and with logical suggestions for a remedy the old question of delay between the conviction of criminals “and the final decision of the case by the Circuit Court of Appeals. The cases he points out, in which appeals have been pending in the Federal courts for years, are punctuated by the memory of many gangster trials of the last few years in which appeals have been so delayed in final action that the initial conviction has been virtually nullified. The Attorney General shows that no rights would be curtailed by speeding up the procedure, but he wise- ly recommends that, because of chang- ing conditions, the Supreme Court of the United States be authorized to prescribe a uniform set of rules of procedure and practice for proceedings after verdicts. pane tines mestst ne 0 December 23, 1931 MICHIGAN TRADESMAN 9 OUT AROUND. Things Seen and Heard on a Week End Trip. These are certainly times which try men’s souls. Our long-time yard man sent a colored woman to our house on Saturday with the statement that she is in a deplorable condition. She has no husband. She has eight children, four of whom would be in school if they had shoes. A daughter earns $5 per week, which is more than enough to pay -the rent. A son earns a small sum every week shining shoes—not enough to buy fuel or keep the wolf from the door. Two other children are unable to find work. The welfare department of the city refuses to assist her because she has a piano in the house and does not sell it. As a matter of fact, it is so out of condition she could not give it away. No one would take it as a gift. We gave her temporary assist- ance and the City Mission promised to outfit the children with clothing and shoes Tuesday morning. If the mother could secure employment of any kind she could get along nicely, but so far she has been unable to find any place to work. She presents a good appear- ance and certainly put on a brave front for one who has eight children on her hands. In all cases the officials of the wel- fare department refuse to extend help on the most trivial excuses possible. Sometimes I feel ashamed to live in a city where one department shirks its duty as the so-called welfare depart- ment is constantly doing. Last week a man brought my attention to a family on East Leonard strete which has had no fuel in the house since winter started. Many applications have been made to the welfare department, but the inspectors were always too busy to investigate. My informant finally went to the department head- quarters and found many inspectors idle, but not too idle to indulge in hilarity and story telling. He demand ed that one of them be instructed to accompany him to the home of the family above referred to. Within thirty minutes a ton of coal was delivered to the destitute home. This recital reminds me that I have made no special appeal for the City Mission this winter, as has been my custom. This organization fed many hungry men at the downtown mission last winter. This season it is feeding hungry people at Shantytown from its branch mission on Burton street in- stead. I like this year’s plan better. Men can beg, if necessary, but women and children can only sit in chilly and unlighted homes and starve. The out- lay necessary for this work is enor- mous. Appeals for assistance from previous contributors frequently fall on deaf ears, because many who have been glad to help heretofore are unable to do so this year. I hope all who can will do their part this time—and a little more, if possible—because of the urgency of the occasion. Anything comes good at the mission—cash, fuel, food, old clothes. Everything sent in is carefully conserved and made to go as far as possible. I will not be here to make these annual appeals much longer, so I hope and pray the response may be especially liberal this time. Mr. Trotter has now been engaged in feeding the hungry and leading people to the better life for thirty-two years in Grand Rapids and can make a dollar go farther in feeding the destitute than any other man in town. He is entirely dependent on voluntary offerings of the people to keep his mission going. Nothing which is given the mission is ever sold. This is contrary to the method pursued by the Salvation Ar- my, which has three wagons going from door to door soliciting cast off clothing “for the poor’. Contributions secured in this manner are taken to the army headquarters and sold. For many years the money thus obtained was turned over to a ring within a ring— an organization of Salvation Army of- ficers maintained for crafty and ne- farious purposes—but after the Trades- man exposed this graft some years ago I understand the method of handling gifts of clothing was changed, so far as the disposition of the money ob- tained therefrom is concerned. In this exposure, which started a world-wide explosion as to the dishonest methods of the Salvation Army, I was assisted by the late Edmund Booth and the Grand Rapids Press, of which he was editor and publisher at the time. The headquarters officers at New York un- dertook to throttle me by threatening me with damage suits, but because I knew what I was doing and had ample proof for every statement I made, they soon decided to apologize for their crime-stained careers and publicly an- nounced that thereafter the unholy profits which had been pouring into the laps of the officers of the Salvation Army would be diverted to the treas- ury of the Salvation Army. I have had no confidence in the good intentions of the head officers of the Salvation Army since this occurrence, especially as I have positive proof of other crim- inal actions on the part of the men at the head of the organization which I have played up in the Tradesman during the past twenty years. If any one is so guileless as to think that all of the crimes committed by the Salvation Army are confined to the American branch of the organization all he needs do, to disabuse himself of that idea, is to obtain a copy of the parliamentary investigation of the Eng- lish branch and he will go and hide his head in shame. The man who sent the colored woman to me is William Major, who has been a good citizen of Grand Rapids for many years.. He has been a table waiter, a drayman, a yard man —anything which would enable him to earn an honest penny. He has. saved enough to buy several homes in the city. He has had no children, but has adopted and brought up three lads. The last one of the three is not in rug- ged health. He thought country air would do him good, so he bought a farm on the Whitneyville road, plan- ning to make his payments from the rental of his houses. All of his tenants have lost their jobs and they have been unable to pay their rent. Because of those defaults Major has been unable to keep his payments on the farm and the property is being foreclosed by the original owner. It is a sad case, but Major is a brave soul and will do the best he can under the circumstances. I note the statue to Capt. Belknap will be dedicated Saturday of this week. I hope to see Charles W. Gar- field and William H. Anderson assign- ed front seats on that occasion, be- cause of the steadfast manner in which they stood by the deceased in all of his undertakings. But for the persist- ent efforts of Mr. Garfield, I doubt very much whether the City Commis- sion would ever have changed the name of Lookout park to the Charles E. Belknap Memorial park. Mr. An- derson took Capt. Belknap to the an- nual reunion of the G. A. R. for many years as his guest. The late Corporal Tanner was Mr. Anderson’s cousin and they made a happy trio. The 1932 reunion of the G. A. R. will be held at Springfield, Ills., next September. Illinois members of the order have wanted the reunion for the home of Lincoln for many years, but the hotel situation at Springfield has never been equal to the occasion until now. It is expected that Col. D. N. Foster, of Ft. Wayne, will be elected Grand Commander of the G. A. R. at the Springfield meeting. Reports from Florida are to the ef- fect that transients are pouring into that State earlier than usual this season and in much greater numbers than usual, While the recovery of Lee M. Hutchins from his recent breakdown is slow it is gradual and apparently permanent. No one is permitted to see him except by previous appoint- ment and five minutes is the limit of the interview. No Grand Rapids citi- zen has ever had his condition followed with greater apprehension than that of Mr. Hutchins during his present illness. Wilson Hutchins has had his hands full watching the condition of his father and managing the vast wholesale business built up by him and his father, but he has been fully equal to the occasion. Few people are aware that the best translations of Schiller’s plays and poems were made by a Grand Rapids man. Dr. Hemple was a professor in the Hahnemann medical college at Philadelphia. He was obliged to retire from that position on account of blind- ness. He removed to Grand Rapids and erected the big brown house on Michigan street, just East of the Armory. There he worked with his daughter for many years, producing the best English translations of the works of the great German author. Dr. Hemple was also. the owner of a small two-story hotel on the Northeast cor- ner of Michigan street and Bond avenue, but never lived in the hotel. The fine old elm trees on South Prospect street, about 200 feet North of Fountain street, are very generally conceded to be the finest elm trees in the State. They were planted nearly 100 years ago by the late John Ken- dall. For many years the forestry class at the old agricultural college at: East Lansing was brought to Grand Rapids every year to inspect these trees. I have seen a good many fool things printed about Grand Rapids during the fifty-five years I have resided here, but I think I never saw so disreputable an undertaking as the article in the American Magazine for January en- titled A City Where Everyone Has a Job. This article purports to be writ- ten by Neil M. Clark. I have no idea who he is, but as a cheap penny a liner who writes thrash and falsehood with equal ability, I think he must stand at the head of his class. His contribution purports to represent in- terviews with different citizens of Grand Rapids concerning the city sup- ply store and the effort made through it to give some of the idle people of the city employment. Of course, the statement intended to be conveyed in the article is utterly false, because we have more people out of work in Grand Rapids at this time than we have ever had before in the history of the city. I do not object to this. I I think it is praiseworthy on the part of the city administration to make an attempt along that line, although much has been done at fearful cost to present and future generations. The cutting of the timber in Woodlawn cemetery is a case in point. There was no more sense in doing this than there would be in chopping off the roof of the city hall. It was a cruel piece of business and should stamp the perpetrator for all time as a man unworthy of the re- spect and confidence of Grand Rapids people. The worst outcome of the article will be the tendency it will have to bring tramps, beggars, crooks, freaks and disreputable persons of all kinds into a city “where every one has a job.” No man with a particle of com- mon sense would go so far as to pros- titute the good name of his city by placing her in a false light before the other cities of the country in this man- ner. I am very greatly surprised to see the article commended by the editorial writer on the Grand Rapids Herald, who enjoys the distinction of being one of the most level-headed men in the profession. I cannot understand how he can stomach an article of that kind to the extent of giving it com- mendation and endorsement. A foremost citizen of Grand Rapids whom every one respects happened to drop in my office as I wrote the last word of the above paragraphs. I read him the paragraphs and solicited his (Continued on page 23) The Se Saletaincleeactighsealadouss 10 FINANCIAL Economic Recession Not Caused By Gold Shortage. Agitation for monetary reform is based in almost all cases upon the premise that there is a shortage of gold in the world. This is not a new view by any means, having been ex- tensively held by some Europeans for several years, but only within the per- iod of the depression has it been able to make headway in this country. Be- cause of the difficulty of arriving at a sound conclusion the statement carries much more weight than it deserves. Most of those who employ the gold- shortage argument for the support of their monetary reform plan appear to have only very vague ideas on just how much of the standard metal is necessary for the smooth and safe op- eration of a financial system. Rather, they base their conclusions upon two generalities, both of which are true only within broad limits. The first of these is that an exceedingly precarious situation has developed because the volume of credit outstanding is so much larger than the supply of mone- tary metal. The second and more com- monly emphasized generality is that the rate of increase of credit has been greater than the increase in gold, and consequently that a dangerous short- age of the latter is inevitable. It is obvious that under some condi- tions both of these conclusions might be sound. Neither of them, however, can be accepted as justified by the current situation, There is an undesir- able and unfortunate distribution of gold at present, but this is very differ- ent from a gold shortage. Certainly the business recession of the last two years should not be credited to an in- adequate world supply of gold. The defect in the reasoning of those who contend that there is a gold shortage is in the fact that the amount of metal which is needed by a country depends primarily upon the particular type of credit organization which is developed. From this it follows that as the credit system changes the de- mand for gold may change. For ex- ample, a country may develop means for economizing the need for gold without lessening in the slightest de- gree the safety of its credit system. Unless this possibility is taken into consideration it is impossible to draw sound conclusions as to the need of a particular country for gold to-day as compared with, say, twenty years ago. Unmodified statistical comparisons of the reserve percentages are worthless. Within the last few years ‘there have been many changes which have altered our need for gold. In this country the most outstanding have been the con- centration of legal reserves in the Fed- eral Reserve system, the improved method for collecting checks and the issuance of paper money against a combination of gold and commercial paper. , These changes have been so import- ant that the amount of gold we now need in proportion to the volume of credit has tbeen reduced by at least 25 per cent, within ‘the last fifteen years. Similar changes have been, or can be, made in other countries. Accordingly, instead of worrying about the short- MICHIGAN TRADESMAN age of gold and using this argument to support unsound monetary schemes, we should devote our attention to the credit practices which place such a strain upon the financial system that anything less than complete gold cov- erage would not be sufficient to pre- vent difficulties, Ralph West Robey. [Copyrighted, 1931.] Saar ate Too Much Inflation Will Wreck Any System. Suspension of the gold standard by Japan quite properly has not been given a markedly unfavorable inter- pretation in this country. It is, of course, an extremely serious move for any country to permit a collapse of its monetary system. In the case of Japan, nevertheless, the effect upon us will be comparatively slight. The suspension will make it more difficult for Japan to pay for her for- eign purchases, This is because the inability to get gold for export from Japan permits the currency of that country to depreciate in terms of for- eign countries. More yen, thus, are required to buy the same amount of say, cotton in this country. On the other hand, because of the lower price of yen, we are able to buy Japanese goods more cheaply. ‘Whether there is a net gain or loss to Japan from the point of view of trade, therefore, de- pends upon the relative position of her imports and exports, In the minds of many people the real significance of the Japanese sus- pension is not the effect it will have upon trade but the indication it pro- vides on the future of the gold stand- ard. That is, whether it is not just more proof that the gold standard is unsuited to the present monetary needs of the world and whether before long it will not become necessary for a new system to be developed. There is comparatively little reason for arriving at such a conclusion. In fact, those who see in the long list of gold standard suspensions of the past few months the doom of our present monetary system, fail to take the most important factor into consideration. This is the credit policies which have been followed. It has been these policies which have resulted in our present difficulties, not any newly developed short coming of the gold standard itself. The gold standard still is adequate to the com- mercial and financial needs of the world. More properly, the gold standard is as adequate as any monetary system would be. No system of credit could withstand without severe difficulties the strain which has been placed upon it during the past ten years. This has been the strain of an enormous infla- tion, both in the long and short term fields. A broader monetary base mere- ly would have permitted the inflation- ary processes to reach greater heights before the inevitable collapse. If we are to prevent recurrent per- iods of collapse it must be through ex- ercising better judgment in our credit and business policies. That is, we must not permit policies which if con- tinued would wreck any monetary sys- tem, regardless of its gold or metal base, Ralph West Robey. [\Copyrighted, 1931.] Groundwork For Sound Policies Al- ready Laid. Comparatively few bankers and business men are willing to express their views on the cause for, and re- sponsibility of, the present depression. Melvin A Traylor, president of the First National ‘Bank of ‘Chicago, is an outstanding exception. Time after time in the past few months he has at- tracted wide attention by his outspok- ¥ West Michigan's oldest and largest bank solicits your account on the basis of sound poli- cies and many helpful services ... OLD KENT BANK 2 Downtown Offices 12 Community Offiices UNDER THE TOWER CLOCK ON CAMPAU SQUARE December 23, 1931 en manner in discussing events of the last five years, For the most part his opinions re- ceive general support, although fre- quently there is a question raised of the desirability of such frankness at this time. In his recent testimony be- US HELP YOU SOLVE YOUR INVESTMENT PROBLEMS — PHONE 4774 — EITER, URTIS& EITTER Investment Bankers and Brokers Grand Rapids Muskegon The ability to invest wisely is the keystone of prosperity A. E. KUSTERER & CO. 303-307 Michigan Trust Building GRAND RAPIDS, MICHIGAN Phone 4267 The Oldest Investment Banking House in Western Michigan GRAND RAPIDS 507 Grand Rapids Trust Bldg. 81201 LAGEISTERT csc” Investment Bankers MUSKEGON 613 Hackley Union Bldg. 25749 itt —— December 23, 1931 fore a Senate committee, however, he expressed views that have not been so cordially received. These were in ef- fect that business leaders in 1928 and 1929 were fully aware that the then volume of business activity could not be maintained but inspite of this they went ahead building more factories and increasing their productive capac- ity. The objection made to this point of view is obvious. It is that ‘business leaders in 1928 and 1929 were firmly convinced that we were in a new eco- nomic era in connection with business activity, just as we were for stock prices. In expanding their productiv- ity capacity, therefore, they merely were preparing for the greater and greater business activity that they viewed as certain. On the whole there is much reason to accept this general objection to the views expressed by Mr, Traylor. It would be extremely difficult to believe that scores of our industrial leaders deliberately followed expansion policies which they recognized at the time would result in serious hardships and perhaps reorganizations for their cor- porations, ‘Rather, one must believe that the errors of those years were made in good faith. Admitting this good faith, neverthe- less, does not make the outlook any more encouraging. If such blunders could ‘be made in 1928 and 1929, there is a fair probability that they can and will be repeated in future years, unless some more satisfactory method of in- dustrial direction and planning is de- veloped. One of our most important problems, therefore, is to devise such better direction and planning. From the depths of the present de- pression it is difficult to believe that we have made any progress in the past generation toward discovering such aids to business stability. A more reasonable view, however, is that the groundwork for the adoption of sound industrial policies has been laid, and that our difficulty arises from our un- willingness to take advantage of it. Whether we continue to struggle along in the manner we have in the past ten years, or whether we follow a course which will give us reasonable stability, depends upon our business and financial leaders. The Govern- ment cannot do it. This means, in brief, that our future is dependent up- on the extent our policies are based upon -facts, instead of hopes and fancies, as they were in 1928 and 1929. Ralph West Robey. [(Copyrighted, 1931.] —_++>—___ Tobacco Tax Threat Looms. A threat which has been hanging over the tobacco industry for some time has crystallized in the Adminis- tration’s proposal for an increase of 1624 per cent, in the levy on tobacco products in its emergency taxation program. : States also have turned to the tobac- co industry for increased revenues. Fourteen states now tax retail cigar- ette sales and others have been con- sidering cigarette taxation. The effects of increased taxation, as well as prolonged business depression, have begun to show in recent months MICHIGAN TRADESMAN 11 in a decline in cigarette manufacture at a somewhat accelerated output. The taxation clouds began to gather on the tobacco industry’s horizon after a brilliant profit-making year in 1930, when three leading companies turned in record net earnings in excess of $100,000,000. On the strength of that record and prospects that 1931 profits would com- pare very favorably with 1930, tobacco stocks held well above the declining levels of other groups, earning a repu- tation of being “depression proof,” In recent months renewed general liquidation of securities and, specifical- ly, taxation threats have brought lead- ing tobacco shares down to the lowest price levels they have touched in years, At current levels they undoubtedly dis- count in large measure whatever in- roads may be expected into their rev- enues from heavier taxation in the next year or two. Moreover, potential economies, particularly in labor costs and advertising, must be considered as possible offsetting influences to the tax burden, From a longer range viewpoint, an- other aspect must be considered. The last decade witnessed a phenomenal growth in cigarette consumption and profits of leading tobacco companies. While the deep-rooted stability of tobacco consumption and_ inherent strength of the large tobacco com- panies always will commend their shares to the investor, from present indications the industry cannot count over the next decade upon growth in cigarette consumption comparable to the soaring record from 1920 to 1930. “There will not be,” the annual to- bacco review of Charles D. Barney & ‘Co, points out, “the tremendous accre- tions of new smokers in the future as in the past, the new smokers being confined largely to the oncoming gen- eration as against the entire ifield which was open ten to fifteen years ago. With this reduction in outlet must come an intensification of competition within the industry. “We anticipate that the tobacco companies will make a_ surprisingly favorable showing for the current year due to the combination of higher prices for their product for half the year, re- duced advertising expenditures and in- creases in smaking tobacco sales.” [| Copyrighted, 1931.] —_ -—2-e Public Utilities. 5. Management. The point that deserves the greatest consideration in the test of the man- agement is in the operating ratio. This measures the efficiency of the property and must be examined closely, par- ticularly as it concerns the local com- munity, A great many people buy bonds in a utility company which might seem unsound as to the various tests ap- plied; based on the operator of the property in whom they have a great deal of confidence and in his ability to adjust the operations to conditions as they are and project their plans ac- cording to the future. It must be remembered that the management of the public utilities do not have the leeway allowed industrial management due to their operations (Continued on page 23) GRAND RAPIDS NATIONAL BANK Established 1860 Incorporated 1865 Nine Community Offices GRAND RAPIDS NATIONAL COMPANY Investment Securities Affiliated with Grand Rapids National Bank — ee Why You Should Choose This Bank This bank is big enough to accom- modate you regardless of the size of your banking requirements. And, what is equally important, it is big enough to appreciate you regardless of the size of your account. When and how can we serve you? GAWLO GRAND RAPIDS SAVINGS BANK “The Bank Where You Feel at Home” 17 Convenient Offices a a a a a a a a a ee ee ee ee ee ee ee ee Se et Ee Se Sete aE Te ee ee ST Pe eRe ae ee 12 RETAIL-GROCER Retail Grocers and Meat Dealers Associa- tion of Michigan. President—William Schultz, Ann Arbor. First Vice-President—Paul Schmidt, Lansing. Second Vice-President—A. Bathke, Pe- toskey. Secretary — Herman Hanson, Grand Rapids. Treasurer—O. H. Bailey, Sr., Lansing. Directors — Ole Peterson, Muskegon; Walter Loefler, Saginaw; John Lurie, Detroit; Clayton F. Spaulding, Battle Creek; Ward Newman, Pontiac. Special Chain Taxes Only Scratch the Surface. A Massachusetts merchant writes: “We grocers are keenly interested in taxing chain stores which, in this State—and J am told in many others —have a decided advantage on taxes because they are corporations, and the average grocer can hardly afford to operate as a corporation. The typical small chain unit here pays about $2 per year on its machinery, while we pay $75 to $100 because we pay also on our merchandise. In Worcester the individual grocers paid in one year about $150,000; wholesalers, $15,000; total $165,000, while forty-two chain units paid only about $699. Court de- cisions are sweepingly favorable and I think as high as $500 per chain unit would be sustained: Why do ‘Califor- nia grocers oppose this special chain tax plan?” And from Walla Walla, Washing- ton, across the continent, comes news that twenty-two individuals paid $17,- 339.99 this year while twenty-two chain units of comparable character and size paid $8,924. Here liberal quotations from Governor Phil La- Follette’s “Equality of Opportunity” speech are included in the report. Well, let us first examine the com- parable figures, The difference in Walla Walla, as- suming the reported facts to be ac- curate, is $8,415.00. If a uniform special tax were levied on chain units of $25 each, the recovery would be $550; if $50, recovery would be $1,100; if $100 each, it would be $2,200; if $200 it would be $4,400. So at $200 per chain unit, recovery toward equaliza- tion would remain short by all of $4,000, If the Worcester situation is correct- ly reported, we might go as high as $1,000 per store and yet be short some $28,000 of equalization. Let us consider, then, where we should stand if we grocers got some time-serving politician with his ear to the ground and maybe a few fences to mend to sponsor and put through a tax of $200 per unit in Washington to cover the case of Walla Walla. It seems to me that such a tax would not ibe sustained because it is nearly cer- tain that the chains could establish the contention that such ratio would in effect be confiscatory in the case of many units. The argument against Worcester would be stronger with a flat $1,000 on each unit—or even $500—yet the end aimed at would not be attained in either case. But because apparently, and also logically, no stores can be subjected to a special tax unless all stores are likewise subjected, the situation would be aggravated, both in Walla Walla and in Worcester, because individual MICHIGAN TRADESMAN stores would pay an additional occu- pational tax, (Hence, the outcome would be just what I said last September, that busi- ness would contribute millions of ex- tra dollars in taxes for politicians to play with, while the big job of curing tax inequalities would remain to be done. Let us get one phase of this question disposed of first. This is the strong probability that business, as such, must contribute more money in direct taxes in future. As our practical approach to socialism proceeds by way of new highways, water conservation and other activities which we constantly shoulder on our various governments, it is inevitable that we must provide funds to cover costs. But let us not confuse these issues. The increased contributions I now indicate are one thing; the attainment of equity in pay- ment of taxes is another—and the last is a real job, believe me, When we get down to brass tacks and make an earnest investigation of this phase of the question, we shall find that our job is to have our assess- ment regulations changed and amend- ed to ifit present conditions. This was the kind of job which faced the petroleum industry forty years ago. The rapid growth of Standard Oil had been without historical parallel and our railroad development was as com- pletely without precedent. It required the cynically brazen work of the oil monopoly in making the railroads serve it better than any other shipper to bring about activities which resulted in the formation of our Interstate Commerce 'Commission; but that was the work of years of dogged, persist- ent effort in face of bribery, intimida- tion, sabotage and corruption hardly to be appreciated now. ‘We grocers will come to realize be- fore this job is finished that there is no royal road. We shall not find re- lief in the blah-blah of any politician. Spouting about “equality of opportun- ity” or the “Grand ‘Old Flag” won’t serve us. No easy-reading “plan” un- der which a graduated tax is to be levied will help anybody—except the politician aforesaid. The job will not be done that way. We shall have to gird our loins for hard, persistent, unremitting labor to get this across, and it will be a worthy job to do, even though, long before it is accomplished, we shall all realize that our individual salvation depends not on burdens we plan for the other fellow, but on our own development of ability in keeping with the times in which we live and operate. A fine closing thought is furnished by Editor Lovewell, of the Merchants Journal, Topeka. He writes that, be- cause the United \States Supreme Court has confirmed the Indiana law, some enthusiasts have gone “hog wild” on the tax notion and talk of $1,000. per chain unit. “When you hear pro- posals of that kind, look for the bug under the chip”—Paul is a picturesque writer—‘Either the proposals are made by some political fanatic or by people secretly in league with the chains who try to discredit the law.” 'That is to say: Moderation is a pretty good thing, even admitting that the movement is all sound, which I certainly do not admit, As to why the California associa- tions do not favor taxes on chains, I have already furnished one alleged answer, but another occurs to me. This is that the California associated move- ment is largely backed and sponsored by some of the strongest, most widely scattered, most cohesive voluntary chain organizations in the country; and for those bodies ‘to sponsor special taxes on chains might look so much like the proverbial pot calling the kettle black as to become a boomerang. That thought may be taken into ac- count by other similar voluntaries; for their: members already are report- ed to equal all chain units in numbers. But whether or not this is an element in the withholding of California ap- December 23, 1931 proval, it is certain that the big work before individual grocers lies in other directions, as J have tried to show and will continue to try. We all incline to seek strange, new, fantastic schemes. Especially is this true when “things” are slow or when we merely imagine there is a let-down. But what is usually needed is the per- sistent application of quite simple, or- dinary, unspectacular methods which nevertheless are time-tried and reliable —like being a plain, ordinary, intelli- gent good storekeeper, for example. That “line’ never fails us. It is par- ticularly indicated right at this time. Paul Findlay. a a When a man says he feeis as young as he ever did it’s a sign that he does not. Siceon to your trade: an assortment of 12 or 24 cans of Hart Brand Canned Fruits and Vegetables as a practical Christmas gift. W. R. ROACH & CO., Grand Rapids R VALLEY CITY MILLING CO., GRAND RAPIDS HART BRAND CANNED FOODS TRADE MARK (Self-rising ) Pancake Flour and Buckwheat Compound are Profit-Builders. Call - Phone - Write Rademaker-Dooge Grocer Co. Distributors Fremont Sweet Peas Miss Michigan Ex Stand Cut Wax Beans Miss Michigan Ex Stand Cut.Green Beans Miss Michigan Sweet Peas Miss Michigan Early June Peas Above all packed by Fremont Canning Co. \ »' X 4 o. December 23, 1931 MEAT DEALER Michigan State Association of Retail Meat Merchants. President—Frank Cornell, Grand Rapids Vice-Pres.—E ¥. Abbott, Flint. Secretary—E. J. La Rose, Detroit. Treasurer—Pius Goedecke, Detroit. Next meeting will be held in Grand Rapids, date not decided. Bureau Is Solving Problems of Pro- ducing Better Meats. Although the past year was marked by low price levels for domestic: ani- mals and their products, certain other conditions affecting the livestock in- dustry were highly encouraging and beneficial, says John R, Mohler, chief of the Bureau of ‘Animal Industry, of the Department of Agriculture, in his annual report. “Experiments. and research work were fruitful of results, many of which have direct practical application,” Mr. Mohler states. “Dependable informa- tion on methods of breeding, feeding and caring for livestock is more abundant than ever before: diseases and pests are under better control; and the various branches of the industry are aiding one another in their prob- lems in a most commendable manner. “The Bureau has continued to search for the most efficient production meth- ods compatible with the kind and qual- ity of the finished product desired by consumers, A noteworthy feature of these investigations is the high degree of co-operative effort which has -been built up with other bureaus of the de- partment, with (State agricultural col- leges and experiment stations, and with various other scientific organiza- tions in the solution of the problems confronting the livestock and meat in- dustry. “An outstanding example of this co- operation is the extensive study of factors which influence the quality of meat, a project which is being con- ducted in co-operation with the Bu- reaus of Agricultural Economics and Home Economics of the Department and twenty-two state agricultural ex- periment stations. In one phase of this investigation during the year, rapid gain in swine was found to improve the palatability of the resulting meat. “Breed comparisons thus far have failed to show marked differences in the palatability of the cooked meat. However, striking variations have been found in both the composition and palatability of the meat from individ- ual animals within the same breed. This lends encouragement to the ef- forts of the bureau, through a series of carefully planned performance studies now in progress, to identify and further improve superior families or strains of meat animals within a breed. “In beef-carcass-grading studies it was found that the grade of the car- cass was closely related to the thick- ness of external fat or the degree of finish. In view of the cost of adding finish to market animals and the con- sumers’ dislike for excess fat, it is of great economic importance to deter- mine the minimum degree of finish that will produce the necessary yield, attractiveness, storage quality and con- sumer value in slaughter animals. “The Federal meat-inspection serv- ice continues to conduct its operations on a vast scale and in accordance with high professional standards. During MICHIGAN TRADESMAN the year 74,406,360 animals and the meat derived from them passed under the scrutiny of Federal inspectors. Al- though this was a decrease of 0.69 per cent. as compared with the preceding year, it was 1.98 per cent, more than the average of the last 10 years. “Inspection was conducted at 811 establishments in 278 cities and towns as compared with 804 establishments in 259 cities and towns during the fiscal year 1930. Inspection was inaugurated at 43 establishments and withdrawn from 50, as compared with 29 and 36, respectively, during the preceding year. Inspection was withdrawn from 49 establishments on account of dis- continuance of operation or interstate business, and from 1] establishment on account of insanitary condition. At the close of June 30, 1931, there were 761 establishments in 261 cities and towns operating under inspection, “The service insures the healthful- ness, soundness and fitness of this food for the American people and those in foreign countries who consume our exported meat food products. Mention of Federal meat inspection is now be- ing frequently made as a part of ad- vertisements of inspected establish- ments and on menu cards. Thus an activity which is chiefly of a regulatory character is receiving a high degree of co-operation from the food trades. “It is gratifying to report also that the principles and methods used in I’ederal meat inspection are being fol- lowed to a noteworthy extent by states and municipalities in drafting laws and ordinances governing intra- state and local meat inspection,” —_++.___ Evidently Someone Made a False Report. Grand Rapids, Dec. 18—Our atten- tion has been called to an article on page 23 of the Tradesman of Dec. 16 which reads as follows: “The ninety members of the Inde- pendent Business Council of Grand Rapids sent a committee of six mer- chants to call upon City Manager Welsh the other evening. They asked him why he persisted in maintaining a city store when it was conclusively proven that the city store was penal- izing the workers to the extent of 25 per cent. He replied that he did this because retail merchants as a class are dishonest and would cheat the work- ers if they were furnished orders on the grocers direct; also that the men who sell goods to retail grocers are dishonest, but are prevented from be- ing dishonest in their dealings with the city store because of the shrewd- ness of the buyer for the city store.” In fairness to your publication, the city manager and our organization, it should be stated that there is little in that article which really occurred, The committee was not from the Inde- pendent Business ‘Council, nor did this organization have anything to do with it. City Manager Welsh appeared be- fore a committee of the Western Mich- igan Food 'Council, gladly and very helpfully and showed every attitude of co-operating with the committee. The whole situation of the city store and script was talked over—very friendly— and such accusations as are mentioned against the retailers did not occur, so far as any member of the committee knows. [I personally heard no such thing, The committee and the city manager are more than anxious to do anything helpful to the retailers in this case and the ‘finest spirit of co-operation and ad- justment was shown on the part of all. No one connected with the Independ- ent Business Council gave out any in- formation to your representative and we would not want to be responsible for the misinformation which you have received. This letter is sent in request from different members of the com- mittee who have presented this mat- ter to the writer. Harvey C. Whetzel, Director. > Candy Box Makers Reduce Prices. Candy box manufacturers who are booking business for Valentine’s Day have been forced to cut at least one- third from last year’s prices. The pressure for lower quotations is suc- cessful because candy producers are reported to have large stocks of boxes left over from last year and competi- Jennings Vanilla Bean Extract Messina Lemon ‘“‘Terpeneless’” Ex- tract, Anise, Cassia, Clove, Rose, Almond, Orange, Raspberry, Win- tergreen, Peppermint. Jennings Flavoring Extract Co. Grand Rapids, Mich. FISH Ocean, Lake, Salt and Smoked Wholesale and Retail GEO. B. READER 1046-8 Ottawa Ave., N. W. GRAND RAPIDS, MICHIGAN 13 tion is exceptionally keen for what new ‘business there is. Buyers for confectionery houses are refusing to pay more than 10 cents for boxes which were quoted at 15 cents last year, FRIGIDAIRE LECTRIC REFRIGERATING SYSTEMS Pp RODUCT OF GENERAL moto WITH FAMOUS COLD CONTROL AND HYDRATOR All Models on Display at Showroom F. C. MATTHEWS & CO. 18 E. Fulton St. Phone 93249 GRIDDLES — 7 N. IONIA AVE. BUN STEAMERS _ Everything in Restaurant Equipment Priced Right. Grand Rapids Store Fixture Co. Phone 67143 URNS N. FREEMAN, Mgr. GRAND RAPIDS PAPER Box Co. Manufacturers of SET UP and FOLDING PAPER BOXES SPECIAL DIE CUTTING AND MOUNTING G R AN D R A,P I DBS, Mii! C HIGAN Corduroy Tires Known from the Canadian Border to the Guls—and from New York Harbor to the Golden Gate—the Corduroy Tire has in ten years gained a reputation for value, for superlative performance and dependability that is second to none! The Corduroy Dealer organization dots the nation's map in metropolis and hamlet. allegiance to the Corduroy Tire because of long years of unfail- ing tire satisfaction to the motorists of the country. Go to your Corduroy Dealer today. Ask to see the tire. Big— Sturdy—Handsome in all its strength and toughness, the Cor- duroy Tire will sell itself to you strictly on its merit. CORDUROY TIRE CO. Grand Rapids, Mich. It is an organization that swears VINKEMULDER COMPANY Grand Rapids, Michigan BRANCH AT PETOSKEY, MICH. Distributors Fresh Fruits and Vegetables Cranberries, Grapefruit, “Yellow Kid” Bananas, Oranges, Onions, Fresh Green Vegetables, etc. an = OI IE OO eet ei al Gh ell Te Te Ld Tad ; k Rusk Bakers Since 1882 Leading Grocers always have a supply of POSTMA’S RUSK as they are in Demand in all Seasons Fresh Daily POSTMA BISCUIT CO. GRAND RAPIDS. MICHIGAN HARDWARE Michigan Retail Hardware Association. President—Waldo Bruske, Saginaw. Vice-Pres.—Chas. H. Sutton, Howell. Secretary—Harold W. Bervig. Treasurer—William Moore, Detroit. Pointers in Regard To the Annual Stock-taking. The annual stock-taking is an out- standing item in the hardware dealer’s program ffor the early weeks of 1932. Just when to take stock is a ques- tion in regard to which hardware dealers have always differed. It is a question inextricably tangled with that other merchandising question, “Should the stock-taking sale—if one is held— precede or follow the inventory?” If the stock-taking sale comes first, the inventory cannot very well start until January is pretty well advanced. Ii, on the other hand, the stock-taking sale comes later, the inventory should start as early as possible in the new " year. Opinion and actual practice alike differ on these points. Of course stock-taking represents the sizing up of business operations in the year just finished, and is replete with sugges- tions for the year just commencing. “My first job in any year,” says one hardware dealer, “is to ‘find out just where I stand. Hence I take stock, and learn the best—or the worst. My next question is, ‘What am I going to do about it?? In answer to that ques- tion I first hold a stock-taking sale, to salvage what I can from past mis- takes; and then lay plans for the com- ing year which leave no room for a repetition of those mistakes.” (Hardware dealers who look at the matter in this light, and they are prob- ably the majority, plunge into stock- taking right after New Year’s. Some ’ wait until the second week of the new year, There are always, of course, the dilatory, careless and neglectful fel- lows—not many of them, but a few— who let stock-taking drag. Some of them don’t start until February, and some of them never seem to. get through, Unless special circumstances neces- sitate a late stock-taking it is sound policy to get the inventory under way not much later than the second of January. It is not a pleasant task at best; and unpleasant tasks are best attacked and finished with at once. Where the inventory is late, this is usually due to an established practice of holding a pre-inventory sale. The mid-winter sale has a vital connection with stock-taking; and here, again opinions are pretty sure to differ. “T hold my inventory sale before taking stock,” said one dealer, “be- cause thereby I get rid of a lot of odds and ends and reduce the labor of stock-taking. I start selling off these odds and ends right after Christmas. First, I try to get rid of hang-over gift lines; and with this as a curtain raiser I ultimately work into my big mid-winter sale. The sale over, I take stock,” Another dealer outlines an opposite policy. “I take stock before holding the special sale,” he explains. “Why? For one thing, because I want to know where I stand. For another, it is the one way to get a line on every item in sericea Ce LON eee MICHIGAN TRADESMAN the store that needs to be cleaned out —slaughtered.” Probably the majority of hardware dealers take stock first. An alternative to either policy is, of course, to hold a “sudden death’ sale of hang-over gift lines in the week between ‘Christ- mas and New Year’s; to commence stock-taking immediately after New Year’s Day; and right after the inven- tory to put on the big mid-winter sale. Some dealers follow yet another alternative policy. They try to run the stock-taking and the stock-taking sale simultaneously. As items are un- covered for. slaughter, they are promptly put on the bargain counter. While some dealers may find this method satisfactory, most of them take the view that it is desirable to concentrate on stock-taking with a view to rushing the job through as quickly as possible. Some dealers, to avoid interference with regular busi- ness, take stock after hours. They get the staff together, lock the doors, pull down the blinds, and go to it, This however, may not always be good policy. Long hours are not conducive to good work on the part of sales- people; and what the dealer saves by working his staff in the evening is often lost in slackness the next day. Other dealers follow a policy of re- stricting stock-taking to the dull and quiet hours of the store day—usually the morning and the early afternoon. In these hours the work of stock- taking is pushed as rapidly as possible; while in the busier hours it is thrust entirely aside. Whatever the method, the customer should always come first, If selling is required, stock-taking must wait. The merchant’s first business is to serve his customers; and getting the stock taking done a few days earlier isn’t worth while if in the effort to get through, customers are neglected and antagonized, A great help is to map out the work of stock-taking in advance. Get your stock book ready. Then determine in what order you will handle the various departments; and what lines will be handled first in each department. Pre- liminary planning of this sort will help materially to speed the work. When you get down to the actual job of stock-taking, put into it all the energy at your command. It is a tedious job. Very tedious. One of the hardest jobs in connection with merchandising, and one of the easiest to let drag. You have simply. got to take a firm grip on it, keep the work moving right along, speed it up and get it through with. Stock-taking should, however, never be hurried at the cost of accuracy. Accuracy is essential. In the effort to hurry stock-taking, one is apt to write carelessly. All figures especially should be accurate and legible. Keep in mind your objective, an exact and dependable listing of everything you have in stock, Some time-saving things can be done in connection with stock-taking. Suppose, for instance, you are plan- ning to hold a stock-taking sale after- ward. Set aside some portion of your store for items of stock you want to clear out in this sale, or to feature. As you run across such items in your stock-taking, set them all aside in this particular place. Then, when your in- ventory is finished, you will have your stock and features all selected for your special sale, and will save the labor of going through your stock a second time in quest of salable items. You may, of course, decide later to add other items; but you will have ready at hand at least the backbone for your sale, Here is another suggestion, In most stores, some shifting of the interior arrangements is made for the special purposes of the ‘Christmas season. Afterward, the stock is re-arranged. In taking stock why not re-arrange your goods as you go along? You can do this very easily if you have a clear plan of your proposed re-arrangement in your mind beforehand. Every stock-taking—even in the most successful and_ best-regulated hardware stores—is full of surprises for the merchant. You will uncover items you thought out of stock, in- cluding a lot of “dead horses’ you thought you were safely rid of. Now and then some item uncovered will give your self-esteem a severe jolt, It will remind you of the time you thought you were doing a good stroke of business and instead came a crop- per. In short, stock-taking, for the mer- chant, will be full of lessons in the practical conduct of a business. Some of them will make you wince. Bui as you go along, you will get a lot of worthwhile ideas; and you are apt to emerge from the inventory with a strong New Year’s resolution to avoid these, and other, mistakes in the fu- ture. A difficulty, though, is that in the relief that comes of getting through the stock-taking, most dealers forget their good resolutions and lose sight of their new ideas. The idea that comes to mind but isn’t written down is pretty soon forgotten. So, as you go along, make a written record of these things; of the new ideas evolved from your stock-taking disclosures—ideas that may help you in buying, selling, advertising, store management and window display. Jot down these ideas as you go along. They represent a most important part of intelligent stock-taking, After the stock-taking is over, go over these ideas, They will provide a substantial ‘basis for your plans for the coming year’s business. a a December 23, 1931 Your stock-taking will give you a great deal of exact information as to your financial and business position. But the new ideas it uncovers for you —its pointers to past mistakes to be avoided and new plans to be tried out —represent intangible but very large values to you from a tedious job. You will even discover, by the time you get through, a number of ways in which you could have handled your stock-taking more efficiently and swiftly, You learn these things as you go along with the work. Put down a memorandum of these ideas, too, and put it away where you can (find it when another year rolls round and another stock-taking confronts you. Victor Lauriston. —_—_—_»++___ A Business Man’s Philosophy. I used to think that I had to open all the windows of my bedroom on the coldest nights. I suffered, but I thought is was good for me. In recent years, when the tempera- ture is within ten degrees of zero, I sometimes open a single window less than a foot. I sleep as though dead and awaken refreshed, Intense cold prohibits complete re- I doubt that it is healthful. Perhaps the ideal will be reached when our houses are artificially ventil- ated. We may then be able to sleep, winter and summer, in a room of the same, temperature, breathing clean, fresh, cool air. William Feather. laxation. —_—_—_>+>___ To Hold Small Store Session. In recognition of the problems fac- ing the store of smaller sales volume, a new departure will mark the con- vention of the National Retail Dry Goods Association to be held in the Hotel Penncylvania, New York City, from Feb. 1 to 5, inclusive. A gen- eral luncheon session will be held at noon on Feb, 3, which will be devoted entirely to questions of operation and policy from the standpoint of the smaller store. The Spring style show of the Association will be held on Feb. 5 and will again feature volume sell- ing merchandise which the retailer can stock. The style show will be preceded by a luncheon, —_~+~+~-—___ will go in the direction of your mind. If you think failure, you will probably fail. If you think suc- cess, you will do a greater task, be a bigger man, rise ‘to the require- ments. Your mind is the compass of your career, You Michigan Hardware Co. Wholesalers of Shelf FISHING 100-108 Ellsworth Ave., Corner Oakes GRAND RAPIDS, MICHIGAN & Goods and Hardware, Sporting TACKLE f 4 December 23, 1931 MICHIGAN TRADESMAN 15 DRY GOODS Michigan Retail Dry Goods Association. President—Jas. T. Milliken, Traverse City. Vice-President—George C. Pratt, Grand Rapids. Secretary-Treasurer—Thomas Pitketh- ly, Flint. Manager—Jason E. Hammond, Lansing. New Evening Fashions For the Holi- day Festivities. Even more important than the chic of a dress you buy especially for holli- day parties is the drama of it. Above all, it must be dramatic, arresting; it must catch and hold the eye, so that you may be picked out by it, no matter in how much of a crowd, instantly. That is the psychology that must go with you when you buy a dress in which you want to have an immensely good time, The first way to achieve this great feat in a dress is in its color, That should ‘tbe sudden, bright, glamorous. Red is a sure-fire hit. Or white, in a stiff, heavy kind of fabric, accented with spots of color, Black, a color beloved by the smartest women in the world, is completely out of the picture in holiday festivities—in it you may be more chic than anyone else in the room, but nobody will notice you— your chic will be too subtle. Bright green is a good color, too, but red leads the competition by several lengths, Another thing to remember about your holiday evening clothes is that there must be something different, ob- viously different, about them, some- thing a little exaggerated, a little ex- treme. But don’t overstep the mark by having all their details obvious— that just resolves itself into so-called gingerbread. If you are young and want to wear puffed sleeves, make them generous ones—puff them out as though they had a half a yard of starched fabric in them. If you have a good figure and like your Vionnets, let them be slim and eely satins, fitting you as though you had been poured into them, If you are tall and sophisticated, let your decolletage be slashed to your waist-line in back and put the material into a train, not just a suggestion of a train, but a real one, flowing, elegant. You don’t have to worry about its getting in the way—if it hasn’t got one already, you may always have a small loop put on the end of it, a loop into which you hook your finger, holding up the train while you are dancing, If you wear a bustle, make it a Stitt, bouncing one, pert and amusing; if your evening jacket is short, make it very short, ending just at your ribs, its wide sleeves pushed up above your elbows to exaggerate their width. A particularly good dress for festiv- ities is an Augustabernard in satin overlaid with chiffon, The chiffon is slit in dramatic gashes, the satin is gleaming through. ‘The contradiction in this dress makes it arresting—the airy, ethereal quality of the chiffon suddenly contrasted with the liquid, sophisticated manner of the satin. An- other one of great character is a long satin dress, slim as a sword, ending in a train that may be caught up at the waist-line and topped by a short velvet jacket, as close to the body as a bell- boy’s jacket. Accenting the height of this dress is the waist-line, very high, very flat, up against the ribs, A very exciting one, if you happen to be spending your holidays in the South, is an evening dress made of heavy, diagonally woven cotton, as close-fitting. as satin, worn ~ ankle- length and flared in the skirt, and topped by a small jacket of roughish Rodier fabric with elastic in its bishop sleeves, which enables them to be pushed up above the elbows. There are no end of glamorous clothes for young girls. An especially gay evening dress is one in stiffish white taffeta, its middle broadly en- circled by an enormous red_ sash, streaming long down the back, its sleeves puffed out delightfully below the shoulders. Another one is a slim crepe dress, unexpectedly presenting latticed shoulder straps and bound around the top by a removable jacket, reaching to the waist, that is almost all lame sleeves, so wide they are.—N. Y. Times. ——__+++____ New Sports Accessories Add Zest To Winter Outfits. The right collection of sweaters, scarves, mittens and caps can make or mar the pleasure of a Winter sports trip and it is well to consider these items as carefully as you do the selec- tion of a suit itself, By way of starting with a warm foundation, we suggest investigation of the many types of knitted under- garments now being shown for cold weather wear. While rabbit's wool may be expected to give the maximum of warmth, it may be out of reach in price, in which case you can ‘find sev- eral varieties of light-weight wool vests and _ close-fitting trunks that should be welcomed to your wardrobe. There are also one-piece garments, knee-length, with built-up tops, and for extra warmth under ski trousers there are trunks knitted in the same fabrics which make polo shirts. While some ski suits are provided with a shirt or sweater top underneath the jacket, additional garments of this type should be included in your Win- ter sports wardrobe for variety’s sake. At many of the Winter sports resorts last year the younger women wore flannel shirts, most of them right out of a man’s shop. ‘These were in dark gray, navy or red. ‘This year flannel shirts in checks as well as staple colors are offered in the better shops. The flannel shirt is very attractive worn with a bright color four-in-hand, and is less bulky for indoor wear than sweaters, The flannel shirt is also a good ex- cuse for a vest, which is somehow ir- resistible to a woman if there is any way in which she can possibly seem to require it. Vests are supplied this year in multi-colored wool knits, in solid color wool fabrics and in chamois. They are cut like a man’s vest, without lapels and buttoning down the front. One’s supply of extra sweaters should include a bright-colored turtle neck, fine in vivid yellow; a wide- ribbed sweater with high round neck- line, a heavy polo shirt with or without a zipper closing, and perhaps a novel- ty like the red flannel “grandfather’s shirt” with an amusing bosom shirt front, While one cap and scarf set may do for a short season of Winter sports, you will need several sets of mittens and sox, because there must be times when set No.1 will be drying out. Sox should be of heavy wool, in plain colors, or with tops in contrasting color or design. As for mittens, there are new varieties with fingers and long gauntlet cuffs which will come out over your sleeves and keep snow from sifting in. There are old fashion- ed thumb mittens, and mittens which have gone native with cross stitching and quaint effects, and leather gaunt- lets with cozy warm fur linings. Cap and scarf sets have been popu- lar this Fall so that you have every conceivable kind to pick from. Some are the plain color knits, striped knits, crazy quilt knits, colored corduroy, angora and heavy shaker knit caps with ends which continue as scarfs. For pure swank as well as comfort, nothing equals the suede garment, which has a perfect milieu in Winter sports apparel. If you want your cos- tume to look extremely well add to it a suede bell-hop jacket, or a suede jacket with wide lapels ending just above the waist line. There is also the mess jacket in suede which will give you the wide shoulder, bulky above the waist-line silhouette so de- sirable this year. A short suede coat, the popular reefer, for instance, with lapels and patch pockets is excellent with the short skirt for skating. To wear under the coat of your ski cos- tume there is a sleevless suede shirt with tails which are tucked in at the waist-line—N. Y. Times. a Higher Hat Duty Sustained. Word that the Bureau of ‘Customs in Washington refused to alter its ruling that imported Leghorn and similar type millinery should be clas- sified as “sewed” instead of “braided” hats for duty purposes attracted wide- spread interest in import circles last week. The new regulation makes the hats, imported chiefly from Italy, sub- ject to duties of $3 per dozen and 50 per cent. ad valorem instead of the flat 25 per cent, rate now assessed. The rates will go into effect Monday. Heavy consignments of hat bodies shipped here in anticipation of the change are due to arrive to-morrow and Saturday and will be cleared through customs at the 25 per cent. rate. A test case is expected to be started by importers after the regulation becomes effective. ——_> ++ Swim Suit War Disrupts Trade. With buying of 1932 bathing suit lines practically at a standstill as a re- sult of the severe price competition which is now disorganizing the trade, a serious disruption of production schedules is seen by selling agents un- less quotations are soon stabilized and buyers’ Mills, which have completed production of heavy sweaters must now switch over to swim suits, it was pointed out. As a good portion of the suit output is con- centrated in the first quarter of the new year, orders must be large enough to keep mills running and these have not developed yet. A rumor that an $8.25 suit was on the market could not be confirmed and was generally dis- credited by agents. confidence restored. Developing Spring Colors Carefully. While the later season may see ex- tended use of the brighter hues, a rather well-defined trend toward judi- cious selection of color features early Spring preparations in volume-selling garment and accessory lines. Produc- ers will concentrate almost entirely on merchandise most easily salable, and the “flamboyant” fringe of the early sample lines is noticeable by its ab- sence. The belief is that the early season demand will favor blacks, blues, softer beiges and browns and_ blue- grays. To achieve new detail treat- ments, there will be marked utilization of fabric and color contrasts of the more restrained type. ——__.+ > ___ Styling Helps Clock Volume. Lower prices and improved styling in electrical clocks are responsible for a substantial advance in holiday sales volume this year, according to manu- facturers and selling agents. Sales of timepieces operated ‘by electricity are estimated at 15 to 20 per cent. above the 1930 holiday volume. Most of the activity has been in the retail ranges of $3.95 to $10, although clocks priced as high as $35 have sold in a fair way. Electric alarm clocks have featured the demand, with desk, ship, banjo and grandfather types also rated as active sellers. The alarm clocks are in ex- cellent demand in the lower ranges. eo? Improved Call For Expensive Gifts. Frequent calls for expensive gift items were received in the markets this week as retailers filled in stocks depleted by recent consumer buying. Selling agents specializing in higher price lamps, silver, glass and china- ware admitted that the activity was less than expected, however. The fre- quency of orders, they pointed out, has resulted. because retailers refuse to carry more than skeleton stocks of ex- pensive merchandise and are forced to re-order constantly. Activity in bet- ter goods this season will fall from 25 to 30 per cent. behind the 1930 figures, they estimate. —-s_-— $8.50 Bathing Suit Reported. A new and lower price range in bathing suits is reported to have been introduced in the primary market with the offering by one of the large mills of an all wool suit at $8.50 per dozen in solid colors. This suit follows the introduction last week of $9 numbers by several mills and results in the establishment of three different price ranges on low-end goods, all of differ- ent quality, the highest being $9.75. The trade was surprised at the latest development, but other selling agents did not indicate what their immediate plans would be. —_~+~+ +—__ A new swim suit basis was establish- ed in the primary market when several of the leading volume _ producers brought out worsted ribbed numbers at $9 per dozen to meet the competi- tion of one of the large mills, which offered such a suit earlier in the week. The $9.75 suit remains unchanged in price, as the new offering is of a cheap- er grade. A boys’ suit is said to be now available at $2.75. Prices on zephyr numbers are also reported changed, with new quotations ranging from $12.50 to $13 per dozen. ope een 16 HOTEL DEPARTMENT News and Gossip of Interest To Land- lords. Los Angeles, Dec. 19—Officially, the days from Dec, 19 to Jan. 2 have been designated the period for Los Angeles’ annual outdoor Christmas period. There will be little of the “official” program in the various fea- tures—it will be mostly spontaneous. Civic and business organizations have arranged the programs and details. The spirit with which the fathers and mothers and uncles and aunts and children will enter into this purely sentimental season will again illus- trate the unique character of a Cali- fornia ‘Christmas. Outdoor Christmas trees, festooned with myriads of lights, in public parks and private gardens, have become a recognized feature of the Southern California yuletide. But Christmas being essentially a children’s festival, the children will take the leading role, not only in the entertain- ments arranged for their benefit, but also in the entertainment they them- selves will furnish for their elders. The recreation department has scheduled some sixty odd children Christmas plays for presentation at various municipal playgrounds, out of doors in each case, but with the guarantee of the weather man—made with perfect safety—that the weather will be all that can be asked for. There will be the usual bands of strolling carolers, on Christmas Eve. The decorations this year will excel anything ever before offered, and to view them is a sufficient reason for forgetting all about ‘financial complications, and worrisome things generally. Through- out all the downtown district trees and illuminations are the most wonderful I have ever seen, and beginning with the coming week every evening the streets will be washed down and swept, wheel traffic will be suspended and everyone who can do so will enter into the spirit of the season. The fame of out-door California, applied to winter festivities, is known all over the world, following, as it does the example set by the Hollywood Bowl symphonies, and to be followed by the Pilgrimage Play, the New Year’s Day Pasadena Rose Tournament and the Easter morning sunrise services by being dedicated to the God of the open air. It appeals to every ‘Californian, every ‘California visitor, and engenders loyalty. There have been a lot of changes in the personnel of Detroit hotel execu- tives during the past few weeks. One unfamiliar with conditions there might infer that incompetency might be a factor in these changes, which would be very far from the truth. The facts are, plainly stated, that the hotel field has been largely over-exploited, and I doubt if half a dozen caravansaries are paying operating expenses, through ho fault, however, in the management of same, and changes are being blind- ly made in the hope that something may happen to bring order out of chaos. The men who have been su- perseded will eventually drift into po- sitions for which they are excellently fitted, and present difficulties will be’ overcome, Among other improvements which Hotel Kimbark, Bay City, under the personal management of ‘H. F, Helden- brand, will undergo, will be complete re-carpeting of all public rooms and guest chambers. It has ‘fifty rooms and is one of the very excellent mod- erate sized hotels in that city. It has ever enjoyed a very satisfactory com- mercial trade, and with ‘Mr. Helden- brand’s ample acquaintance with the “boys” will proceed toward record making. Franklin Moore, who came to De- troit some time ago, to assume con- trol of the Transcontinental Hotel MICHIGAN TRADESMAN Corporation, now takes under his per- sonal charge the 800 room Hotel Web- ster, in that city, originally promoted as a bachelors’ hostelry, but afterwards opened to the general public, and will conduct same in conjunction with a chain of similar institutions in the Motor City, including the Whittier, Belcrest, Palmetto and Imperial. E. S. ‘Richardson, who took over Hotel Wolverine, Detroit, on Decem- ber first, has already started on a pro- gram of rehabilitation of same, which will at once include the mezzanine floor, containing the writing room, private dining rooms, etc. The coffee shop which has been featured for some time will be enlarged, and isupplied with a public entrance. Richard J. Murray, better known as “Dick,” will I presume have charge of the catering end, which was a distinctive feature of Hotel Kerns, Lansing, under his supervision, ‘Ray {H. Reynolds, who has managed Hotel Owosso, at Owosso, ever since its opening, has resigned that position, to take effect January 1. For the time being it will be conducted by a com- mittee of the owning and operating company. What plans Mr. Reynolds has for the future have not been con- veyed to the writer, but I can freely and honestly state that given half a chance the will give a maximum of satisfaction in any field he may enter. The Owosso was a gigantic under- taking for a city of that size, but I have no doubt but what she will grow up to it eventually, and it certainly de- serves success. William J. Gray, at one time con- nectec. with the front office force of Hotel ‘Stevenson, Detroit, is the new resideat manager of Hotel Palmetto, in that city. For the past two years he has been manager of the Larch- mount Yacht Club, New York. Ward James, general manager of Hotels Windermere, ‘Chicago, has the redecorating fever, and is applying it to the various hotels under his super- vision. |\Some job for a busy boy, but Ward will never pass it over to any- one else to look after. The ‘Travelers’ Hotel, at Sault Ste. Marie, will hereafter be known as “Bill’s Place.” It has been taken over by \Mr. and Mrs. Wm. Karas, who will personally conduct same. The ifinancial difficulties of the Ho- tel Ambassador organization, with New York as headquarters, will not, as stated by Abe Frank, general man- ager of the Los Angeles unit, and well known to Michigan hoteliers, affect his establishment, which thas proven itself to be a going concern, notwith- standing the difficulties of the parent institution. The Ambassador is well known to all ‘California visitors, and Mr. Frank has conducted same for many years. Among recent changes in Michigan hotel affairs, it is noted that the Missaukee, has reverted to its original owner, Mrs. Wygant. Ed. Smith, own- er of Hotel ‘Bell, Hartford, has sold out to Wm. Shepard, a local restau- ranteur. Mr, and ‘Mrs. William Moore who have been conducting Hotel Wis- ler, Mancelona, for some time, have given up their lease on that property and have taken over the Russell House, at East Jordan, J. Henry Pichler, resident manager of Detroit Statler, who has been tak- ing a motor trip to New York, stopped off en route and visited our good friend George L. Crocker, who is now manager of Hotel Berkshire, Reading, Pennsylvania, Alvah Brown, owner and operator of Hotel Browning, Grand Rapids, who has been seriously ill for several weeks, is reported on the high road to recovery. In addition to supplying patrons with a worth-while hotel ser- vice, Mr, Brown is a substantial mem- ber of the ‘Michigan Hotel Association, Hotel and Restaurant Equipment | H. Leonard & Sons 38-44 Fulton St. W. GRAND RAPIDS, MICH. Columbia Hotel KALAMAZOO Good Place To Tie To “We ave always mindful of our responsibility to the pub- lic and are in full apprecia- tion of the esteem its generous patronage implies.” HOTEL ROWE Grand Rapids, Michigan. ERNEST W. NBIR, Manager. Park Place Hotel Traverse City Rates Reasonable—Service Superb —Location Admirable. GEO. ANDERSON, Mgr. ALBERT J. ROKOS, Ass’t Mor. In Kalamazoo It’s the PARK-AMERICAN Charles Renner, Manager W. D. Sanders, Asst Mer. New Hotel Elliott STURGIS, MICH. 50 Baths 50 Running Water European D. J. GEROW, Prop. NEW BURDICK KALAMAZOO, MICHIGAN In the Very Heart of the City Fireproof Construction The only New Hotel in the city. Representing @ $1,000,000 Investment. 250 ee with Private Buropean $1.50 and up per Day. RESTAURANT AND GRILL— Cafeteria, “= Service, Popular ces, Entire Seventh Floor Devoted to Hspecially en Sample Rooms WALTER J. HODGES, Pres. and Gen. Mgr. Occidental Hotel FIRE PROOF CENTRALLY LOCATED Rates $2.00 and up EDWART R. SWETT, Mar. Muskegon ote Michigan December 28, 1931 Warm Friend Tavern Holland, Mich. Is truly a friend to all travelers. All room and meal rates very reasonable. Free private parking space. GEO. W. DAUCHY, Mgr. MORTON HOTEL Grand Rapids’ Newest Hotel 400 Rooms -% 400 Baths RATES $2.50 and up per day. CODY HOTEL GRAND RAPIDS RATES—$1.50 up without bath. $2.50 up with bath. CAFETERIA IN CONNECTION HOTEL | DETROITER ROOMS 75O BATHS FREE GARAGE UNDER KNOTT MANAGEMENT SINGLE ROOMS WITH PRIVATE BATH ane NO HIGHER Z ae ; Tas em ee! are “A MAN IS KNOWN BY THE COMPANY HE KEEPS” That is why LEADERS of Business and Society make their head- quarters at the PANTLIND HOTEL “An entire city block of Hospitality” GRAND RAPIDS, MICH. Rooms $2.25 and. up. Cafeteria -i- Sandwich Shop December 23, 1931 MICHIGAN TRADESMAN 17 One of my hotel friends out here grasps my idea of operating a real home-like institution, in a discourse of very small compass: “Get back to a small amount of ‘ye old landlord greeting’ and remove about one-third of the unnecessary service. Sure, hand out a little salve, but make it tasteful. Too much effort is being made to make the new hotels the most palatial in the world (with not enough cus- tomers for this type if they have to pay in proportion to its worth.) Pro- vide motor storage with the room charee, provide for the guest of mod- est requirements and build according- ly, so you can eliminate as far as pos- sible the outstretched hand for tips, and, in its place, substitute the out- stretched hand of hospitality and cor- diality.” They tell this as having been offered by Aimee McPherson: She slipped out of town for a much needed rest and stayed at a ranch where the family seemed to have everything but a re- ligious turn of mind. It did sound good though, to hear the cook singing “Nearer My God to Thee,” as she went about her work. Finally Aimee spoke to her approvingly of the act. “Land sakes!’ exclaimed the cook, “that’s the hymn [ boil my eggs by. Three verses for soft and five for hard.” Frank S, Verbeck. — +++ Bright Outlook For the Independent Merchant. Independent retailers may well real- ize impending political factors in con- sideration of monopolistic control, as we stand on the threshold of 1932. Business, especially “big ibusiness,” has concerned itself with politics, from now on politics seems destined to con- cern itself with “big business.” A survey of 1931 sheds light in hitherto dark places. There is the gratifying decision of the Supreme Court of the United States, handed down on Oct. 26, 1931 (a date that will stand out in the anti-chain pic- ture), a ruling that a chain store op- erator may be placed in a distinct classification for purposes of taxation. This decision, as a result of the strenu- ous efforts of the North ‘Carolina Food Dealers Association, establishes the theory that it is now legal, and proper to tax chain stores, although the tax in North Carolina is a nominal one, $50 per year per store, where more than one store is operated. It has not been stressed, at least not openly, whether the logical application of principle here involved shall be for other states under the definitions and rulings, to impose such tax as the leg- ‘islature may see proper to impose. In other words, the question has been answered by the court of last resort that a chain store operator may be placed in a distinct classification for the purpose of taxation—there seems no restriction as to the amount of taxation. Under this ruling, if Michi- gan, Ohio or Minnesota legislative bodies adopt the North Carolina law, is there not hope that the “operator shall pay for such license $50 for more than one store to a number of five, op- erated by the same control; in excess of five stores $100 each, and in excess of ten stores $150? The United States Supreme Court assents to the opinion of the North Carolina Supreme Court, namely: “The operator of a chain of stores enjoys a more valuable privilege than the operator of a single store.” If two stores are more of a privilege, to 'be taxed as such, than a single store, then by logical mathematical deduc- tions five stores are five times as great a privilege, to be taxed accordingly, and ten stores should in all fairness pay more for the much larger ‘“‘priv- ilege.” * It seems, on the face of things, there is solid legal backing to uphold what- ever fair tax or license fee the various states see fit and proper to impose. Thus we have another weapon added to the independent armament. In 1931 Dr. Kenneth Dameron, of the Ohio State University, takes oc- casion to publicly analyze the so- called Harvard Analysis, a presumed fair survey of the chain and indepen- dent food supply question. That the eminent Dr, Dameron finds plenty of flaws in the Harvard analysis does not bolster the chain side an iota, It leaves the score in favor of the inde- pendents, Many other straws have been show- ing the trend of trade winds. Anti- chain education has been keeping on. Many radio stations have added their quota of education and in various quar- ters, particularly in Wisconsin, the political side of this whole question has received direct attention. ‘The writer recalls publishing in his Grand Rapids newspaper some seven years ago an editorial on the front page, as follows: “Continual squeezing of the orange leaves only the bitter rind. The steady drip of the spigot will empty the cask. The onward tide of money out of the community to Wall street will result in financial droughts. Some day the community spending its money with outsiders will be forced to look to outsiders for loans and for succor— and it may be they will have to look in vain. Wage earners smiling at the anti-chain efforts may be looking for jobs. The end is inevitable.” There is assuredly no joy in croak- ing, “I told you so,” yet any student of economy could as well have prog- nosticated what has happened as did the writer. But here is the glorious, golden sunlight for 1932: The object lessons of 1931 have made an impression that will last. Those who analyze at all, the definite reasons for financial depreession dur- ing the past year or two will seek a way out, and at the polls it is not at all unlikely the public will put into office executives and officials who have “Seen the light,” Adversity and rough going, loss of jobs, vanishing incomes and_ shrink- ing investments are potent forces for ensuring future prosperity. The Na- tion will learn—has learned—the true valuation of adversity—that continued prosperity, contentment and incomes rest not upon the mere foundation of “cheap, cheap, cheap,” but upon indi- viduality, the co-hesion of community and individual interests. This Nation cannot survive upon the dividends en- joyed by monopolies, paid by the masses to the minority. Adversity has impressed its lesson with a wallop. Even in the seats of the mighty is the handwriting on the wall becoming very, very legible. We face 1932 far more happily situated than even the most optimistic among us dream. There may be a greater surge of victory at the polls. There will be if the American buyers stand firm on the buying front and also at the voting booths. Both needed. efforts are Cut-throat competition, chain prices and bargain-bait have proven a boom- erang. With the other assets for in- dividual and independent prosperity in 1932, we must not over-look the fact we have the Trade Practice ence, Fair ‘Trade laws, Clayton and other anti-trust acts. Yet we must have in office fearless, dominant lead- ers who are with the Nation, not against it; men who will use truth, not whitewash. Men like United States Judge Arthur ‘C. Dennison who, re- Confer- signing at the age of 70, told the. President in his resignation, ‘The judicial salary has not provided any- thing beyond what seemed to be rea- sonably necessary family expense—in- deed, much of the time less than that —my energy for the next few years is to provide for them.” At 70 this man steps from the bench to enter practice, without funds suffi- cient for his needs. Men who serve in high places with clean hands, thank God for such. What must be the re- action of certain Eastern “forget” men who so easily and boast immense fortunes on small salaries, lessons such as this? 1932 A year of retrospect; ahead twelve to object months of National political and busi-i ness activity, and after the storm, if the signs do not fail—peace, happiness and prosperity. Despite monopolistic Pe tried and opinion and have been wanting—popular efforts which found judgment must and will win. Hugh King Harris. —___~> + + — Unless you know enough about the goods you self to know for sure that they are all you claim for them, you cannot convince customers effectually. +. If other men get more money for their work than you get, make up your mind there is something better about the way they do it. NEW Decorating and Management Facing FAMOUS Grand Circus Park. Oyster Bar. afte 800 Rooms : : - 800 Baths Rates from $2 HOTEL TULLER LOU McGREGOR, Mgr. EAGLE HOTEL GRAND RAPIDS, MICH. Now under management of four sons of the founder, Jas. K. Johnston. Hot and cold water and steam heat in every room. Baths on every floor. Rates, $1 and $1.25 per day. Special weekly rates, $4, $5, $6, $7. “Best room in town for $1” Dining room in connection. GUY, FAY, CARL and PARK JOHNSTON RESOLUTION ADOPTED BY THE SAGINAW RETAIL GROCERS AND MEAT DEALERS ASSOCIATION DECEMBER 7, 1931 Whereas—Members of this Association are informed that the State organization of Retail Grocers and Meat Dealers contemplate issuing a publication, to be known as the Wol- verine Flier, which paper was formerly known as the Star; and Whereas—It is the belief of the members of this Association that this matter was satisfactorily settled at the State conven- tion, when publication of the Star was ordered suspended; and Whereas—We believe that the support of the proposed Wolverine Flier would be an added burden on the wholesale dealers of food products, who have always been very generous in the support of this Association; and Whereas—Members of this Association believe that the retail field in our lines is covered to our satisfaction by the Michigan Tradesman, published at Grand Rapids; therefore, be it Resolved—That the Saginaw Association of Retail Grocers and Meat Dealers register their disapproval of the establish- ment of the Wolverine Flier, as a publication sponsored by the Michigan Retail Grocers and Meat Dealers Association. FRANK MARXER, President. MICHIGAN TRADESMAN sie a DRUGS Michigan Board of Pharmacy. President—Orville Hoxie, Grand Rapids. Vice-Pres.—Clare F. Allen, Wyandotte. Director—Garfield M. Benedict, San- dusky. Examination Sessions — Beginning the third Tuesday of January, March, June, August and November and lasting three days. The January and June examina- tions are held at Detroit, the August ex- amination at Ironwood, and the March and November examinations at Grand Rapids. Michigan State Pharmaceutical Association. President—J. C. Dykema, Grand Rapids. First Vice-President—F. H. Taft, Lan- ne. Second Vice-President—Duncan Wea- ver, Fennville. Secretary—R. A. Turrell, Croswell. Treasurer—Clarence Jennings, Law- rence. si Take a Lesson From the Chain Stores. Particularly to-day, when business has fallen off, and the independent re- tailer is wondering how it will all end, is proper drug store merchandising in every department all important. Strange as it may seem, although the volume of business in the majority of independent drug stores has fallen off in the past year, in some cases over 50 per cent., the volume of business in the chain stores has in most cases shown an increase over the year be- fore. The answer is simply proper and thoughtful drug store merchan- dising. It would, therefore, seem that the independent druggist might well take a lesson in merchandising from his larger brother, the chain drug store. Although the going hasn’t been any too smooth for the chain store in the past year, simply by changing their methods and becoming more agegres- sive they have weathered the storm and are progressing. ‘Chain stores are adapting the department store method of merchandising. The department store has taken considerable drug store business away from the druggist and the alert merchandiser is now getting as much of this business as he can, The first problem in merchandising a drug store or for that matter any store is to get the buying public into the store. This may be accomplished by either featuring leader and attrac- tive merchandise in newspaper adver- tisements or by means of the “drug store windows. We discard the first of these plans as not suited for the independent druggist, too expensive, and proceed with the second plan, namely, the merchandising of a drug store window, which has proven to be the better plan. Half-hearted merchandising is un- satisfactory. Confidence in one’s abil- ity and in one’s plan being the only two requisites necessary for the suc- cess of the real merchandiser. First, analyze your merchandise for window display use. The most popu- lar items called for daily at the drug department are tooth pastes, soaps, shaving creams, toilet requisites, laxa- tives and widely advertised proprietary medicines. List these items and their cost to you. In most cases, your list will at most total fifty or sixty fast moving items. These items have been shopped by your customers numerous times. Their prices are known. ‘Mark them down sufficiently low to make their purchases in your store an in- ducement. Take three or four or more of your fastest selling items and mark them at or below cost as leaders or customer getters. The law of averages holds true. A well merchandised store generally sells more than one item to a customer and has a larger average sale in dollars and cents than a store which is poorly handled. In most instances, the loss on the leader items will be a fraction of a cent to two cents, for example, a very popular brand of soaps, original- ly intended to retail for ten cents, but which doesn’t, may be purchased at a fraction over five cents and makes an excellent leader at five cents a cake. Don’t waste your time trying to switch to a more profitable soap, To reiterate, the law of averages holds true. !Spend the time you would ordinarily take to switch the customer, to suggest wash cloths, dish cloths, nail brushes, sponges and the like. Sun- dries show an extra fine margin of profit and are rarely deeply cut in price, because there is little or no ad- vertising to promote their sale. Cus- tomers for tooth paste and shaving creams are prospects for the sale of tooth brushes, mouth washes, dental floss, shaving brushes, blades, talcum, after shave lotions, styptic pencils and the like. A customer for a jar of cold cream may listen to a suggestion for cleansing tissues, manicuring imple- ments, shampoos, lotions and _ fifty toilet items. Millions of dollars are spent yearly by American women for beauty. \Get her into your store and keep her business. What difference if you've lost two cents on the jar of cream you've sold her if she buys a nail file for twenty-five cents which nets a profit of fifteen cents. The mer- chandiser is doing just this and knows the truth about cut prices. The mer- chant who is sitting on the side lines watching has only to try it to be con- vinced, In building the window display, a window trimmer is unnecessary. Do it yourself. The so-called pine board, or step, set up has been found the most successful ‘business builder. Make your windows as attractive as possible, Don’t put one item in the window with a price card on it. Use dummy car- tons, wherever possible, and use at least fifteen to twenty-five cartons for a display of a tooth paste. Build your displays in step fashion and make your displays and rows of items uniform. Classify and group your merchandise; toilet articles in one section, sundries in another, household needs in another section and so on throughout the win- dow. Strive for uniformity and ap- pearance rather than for crowding too many items into one window. Display only items on your list, that is, Na- tionally advertised, fast moving items. Scatter sundry items in appropriate places in your window. Mark your sundries at odd prices. Do not, unless the occasion demands, mark your sun- dries down to cost or below cost. A dish cloth costing three cents should be sold at three for nineteen cents or a hand brush costing six or seven cents and ordinarily retailing for twenty-five cents should be marked twenty-one cents or seventeen cents. Windows should always be well lighted. Some chain stores keep their awnings down and window lights on during daylight hours. Expensive? Yes—but very ef- fective. ‘Lighted windows attract at- tention, dark windows never. Price cards should be neat, plain and out- standing, ‘Comparative prices should be used. For example, a twenty-five cent item should be marked twenty- five cents in the corner, with a single line through the price and your low selling price, seventeen cents, in large type occupying the center of the card. Sale now on, signs and other sale strips pasted on the windows are effec- tive but should not hide your display. The interior of the drug store should tie up with the window display. Open display here is a necessity. Build your displays in step form and en- deavor wherever possible to depart- mentize your store and displays. Di- vide your displays in sections or groups, viz., toilet needs, men’s needs, household articles, baby supplies, nov- elties and sundries. If your fastest selling items are toilet goods, display these in the front of your store. Adapt vour merchandising needs to your store and your locality. There is no hard and fast rule for merchandising a store. Tie up your candy, cigar and soda department with your general drug store merchandising plan. How- ever, these departments should also be merchandised but are the subject for a future article. Use all the available space in your store for display pur- poses. In the store proper, display as many items as you can neatly. The more different items displayed, the more you sell. Do not limit your dis- plays to advertised items. Display stocks of sundries, novelties, toys and other profitable merchandise. Replen- ish your stocks and build up your dis- plays as soon as merchandise is sold from them. Look for variety of items rather than duplication of different items, although duplication is very ef- fective and advisable in many cases, that is, display tooth pastes with toilet articles, men’s needs and household necessities. Re-order fast moving sundries, novelties and toys as often as needed and keep continually adding new and different items as fast as dis- play space is available. If new items are not added, after an initial increase in volume is noticed, your volume of business will come to a_ standstill. Build your total business volume daily by adding new merchandise to all de- partments. Results are inevitable. ‘Take advantage of a larger wrap- ping counter. Display pick up items, easily forgotten by the shopper. Use December 28, 1931 trays where possible for bandages, ad- hesive, corn pads, nail files, nail brushes, tooth brushes and other fast moving sundries. Training sales help is particularly important, Intelligent suggestions and good salesmanship are essential for the success of the modern merchandis- er. Teach your salesmen merchandis- ing, Train your assistants in the in- telligent handling of your patrons. To sum up, merchandising attracts new customers and keeps old ones satisfied; merchandising increases vol- ume by selling more sundries; mer- chandising increases volume by selling items never ‘before handled; merchan- dising peps up your help; and mer- chandising brings your store up to date and in keeping with the times. Max I. Kern. ——_>+>—___ Druggists To Confer on “Free Deals.” The question of free deals in the distribution of drugs will be discussed with drug manufacturers by a joint committee representing associations of wholesale and retail druggists, accord- ing to an announcement by the Na- tional Wholesale Druggists Associa- tion. The committee, appointed at a meeting of jobbers and retailers in Washington last week, will advise pro- ducers that excessive amounts of free goods in deals lead to trade demoral- ization. Where free goods are offered, they state, they should be in the ratio of one free to the dozen, should be shipped direct to the jobber and when- ever practicable packed with the mer- chandise with which they are given in unit shelf packages or shipping cases, labeled as containing free goods. BROOKSIDE BRAND WHISK BROOMS ROTARY PRIZE Whisk. AMSTERDAM BROOM CO. AMSTE RDAM,N.Y ALL STYLES AND PRICES THE PUTNAM FACTORY NATIONAL CANDY CO., INC. Grand Rapids WISHES ITS MANY LOYAL CUSTOMERS A MERRY CHRISTMAS and A HAPPY AND PROSPEROUS NEW YEAR December 23, 1931 MICHIGAN TRADESMAN 19 Happy Family Relations Broken By when rested. We lunched by the way- W RI RRE Death. side, a la picnic at inviting places HOLESALE DRUG P CE CU NT DeLand, Florida, Dec. 15—We thank where tables were furnished. Took you most sincerely for the anniversary time to enjoy the scenery, beautiful Prices quoted are nominal, based on market the day of issue. number of the Tradesman, full of with variegated autumn tints, looking holds Cotton Seed ___. 1 36@1 5@ Benzoin Comp’d. @2 40 timely topics and most interesting ar- down and across valleys and up the Boric (Powd.)-. 10 @ 20 Cubebs -.----_- 5 00@5 25 Buchu -__-___-_- @2 16 ticles written by men who know and mountain sides dotted with evergreens Borie (xtal) 10 @ 20 Higeron ----.-.. 4 00@4 25 Cantharides -_.. @2 52 whom we know. We greatly enjoyed in contrast with the many other tints. Carbolie -------- 38 @ 44 ee ae . ___ Sassafras (pw. 50c) @ 1 12 50@12 75 =P ' land. Whoever reads the article on the IXlements Which Make for Success in Life, by an outstanding success, will agree with this: If you want anything well done, don’t do it yourself, but try to get Lee M. Hutchins to do it. Some Topography of Early Grand Rapids is historical and instructive for the newcomer and reminiscent to the old settlers, by our best posted Arthur S. White, of cherished memory, upon whom [I calleed only a few days be- fore his death, just as cheerful, bright and jovial as ever and always during the more than forty years of our friendship. I didn’t go to do as they say down in Injiany, quite so much, but from such a wealth of information and so interesting as each issue is, J couldn’t help but mention a few. An auto trip from Los Angeles to ‘Chicago, navigated by Frank Welton in a Buick car, suggests a very brief comparison, Grand Rapids to DeLand was recently navigated by the Barn- harts in a Pontiac, but in a much more leisurely way, taking a day’s less time to cover only about half the distance. We stopped when tired and started Recognize the Extra Measure of Merit. St. Johns, Dec. 15—I congratulate you cordially upon the forty-eighth anniversary of the Tradesman. Marking, as it does, the forty-eighth anniversary of service to the best in- terests of business men, subscribers instinctively recognize the extra meas- ure of service beyond the dollar and cents service the Tradesman willingly gives the merchants. i. wish you success in continuing the scriptural measure of service to high ideals and the public good. C. B, Mansfield. —_~++ + — Perhaps They Guessed Right. The pretty young kindergarten mis- tress had been telling her pupils all about the winds, their power, different effects, and so on, “And, children,” she went on, en- thusiastically, “as I came to school this morning on the top of the bus, something softly came and kissed my cheek. What do you think it was?” “The conductor!” cried the children joyously. Grand Rapids Blank Books for 1932 Ledgers — Journals —Record Books Day Books — Cash Books Counter Order Books — Tally Books Standard Order Books Petty Day Books — Memorandum Books Also Account Files — Shannon Arch Files Greenwood’s Business and Income Tax Records Card Index Files — Letter Files Blank Notes — Receipts — etc., etc. Our stock is complete come in and look it over Prices Right Hazeltine & Perkins Drug Co. Michigan Manistee Soap Cut (powd.) g00 .. 15@ 25 Berries Cubeh @ 75 Wish... @ 2 Tuniper —....---.- 10@ 20 Prickly Ash ~----- @ 50 Extracts Licorice —~-.....-- 60@ 75 Licorice, powd. -. 60@ 70 Flowers Arnica __..._____ 75@ 80 Chamomile Ged.) 35@ 45 Chamomile Rom. @ 90 Gums Acacia. Ist .___ @ 50 Acacia, 2nd ----- @ 45 Acacia, Sorts ~~ Acacia, Powdered Aloes (Barb Pow) 3d 45 Aloes (Cape Pow.) 25@ 35 Aloes (Soc. Pow.) 75@ 80 Asafoetida ~~~... 50@ 60 Pow, 2... cs @ 1% Camphor -------- 87@ 95 Guaise 2 @ 60 Guaiac, pow'd --- @ 7 King =... @1 25 Kino, powdered... @1 20 Myfrh ot @1 15 Myrrh, powdered @1 25 Opium, powd. 21 00@21 50 Opium, gran. 21 00@21 50 Shellac, Orange 40@ 60 Shellac, White 55@ 70 Tragacanth, pow. 1 25@1 50 Tragacanth -... 1 75@2 25 Turpentine ~_. @ 2 Insecticides Argenie ..._.. — T@ 2 Blue Vitriol, bbl. @ 06 Blue Vitriol, less 07@ 15 Bordea. Mix Dry i0%@ 21 Hellebore, White powdered - -... 15@ 25 Insect Powder.. 30@ 40 Lead Arsenate, Po. 11 @26 Lime and Suiphur Dey ... 6a Paris Green -_.. 2%@ 45 Leaves Buch 0. @ 60 Buchu, powdered @ 60 Sage, Bulk ---... 25@ 30 Sage, % loose -. @ 40 Sage, powdered... @ 35 Senna, Alex. -... 50@ 75 Senna, Tinn. pow. 30@ 35 Uva Ure 20@ 2 Oils Almonds, Bitter, true, of, @ 50 Almonds, Bitter, artificial -.___. 3 00@3 25 Almonds. Sweet, true 1 50@1 80 Almonds, Sweet, imitation --.. 1 00@1i 25 Amber, crude -. 75@1 00 Amber, rectified 1 50@1 75 Anise... 1 50@1 75 Bergamont --.. 5 00@5 20 Cajeput —.._.. 1 50@1 75 Cassia ..._____. 2 25@2 60 Castor =... 1 40@1 60 Cedar Leaf -.--. 2 00@2 25 Citronella ---~-- 75@1 20 @loves —.. 2 50@2 80 Cocoanut -----. 22%@ %5 Cod Liver ------ 1 40@2 00 Croton ._-.--.. 8 00@8 3 Sassafras, true 2 00@2 25 Sassafras, arti’l 75@1 00 Spearmint -._-.. 4 (0@4 25 Suet 1 25@1 50 ay oe 5 00@5 25 Tar USF _..._. 65@ 75 Turpentine, bbl. _. @ 50 Turpentine, less 57@ 65 Wintergreen, leat 6 00@6 25 Wintergreen, sweet birch ..___ --- 3 00@3 25 Wintergreen, art 75@1 00 Worm Seed ____ 6 00@6 25 Wormwood -.. 7 00@7 25 Potasslum Bicarbonate __.. _ 36 4 Bichromate — g 25 Bromide -____ 85 Bromide _.. 4@ 71 Chlorate, gran’d_ 21@ 28 Chlorate, powd. 16@ 23 Oy Afal 17@ 24 Cyanide -__..... 322@ 90 4 Permanganate __ 224%@ 35 Prussiate, yellow 35@ 45 Prussiate, red _. 70@ 75 Sulphate _..___. 35@ 40 Roots Alkanet ..____ 30@ 40 Blood, powdered___ 30@ 40 lamus n, Powdered ______ 20@ 25 Ginger, Jamaica. 40@ 650 or, Jamaica, powdered _..... 35 40 Goldenseal, pow. 3 0008 50 Ipecac, powd. __ 3 00@3 60 Eieoricg 2. 35@ Licorice, powd.__ 15@ 25 Orris, powdered. 35 0 Poke, Powdered 220 ry Rhubarb, powd. __. @1 00 Rosinwood, powd. @ 650 Sarsaparilla, Hond. ground Sarsaparilla, Mexic. @ 60 Squills oe Squills, powdered 70 80 Tumeric, powd.._. 15@ 26 Valerian, powd. _. @ 650 Anise 1 Anise, powdered __ @ 2 Beg, 6 13@ 17 Conary 10@ 15 Caraway, Po. 25 20@ 25 Cardamon —_____ 2 00@2 25 nena pow. .30 15@ 25 a 20 Neuman 20@ 30 oe %@ 15 Flax, ground __ %@ 15 Foenugreek, pwd. 15@ 25 Seen 8@ 15 Lobelia, powd. ___. @1 100 Mustard, yellow 10@ 20 Musard, black... 20@ 25 fouoy 2 15@ 25 Cluimee 0 2 00@2 25 Sahadiia ... 30@ 40 Sunflower __..___ 12@ 18 Worm, American 25@ 30 Worm, Lavant — 5 00@5 75 Tinctures Acanite 20 @1 80 Aloes @1 56 Asafoetida __.__ @2 28 UC @1 50 Belladonna ___..__ @1 44 Benson @2 28 UES 6@ 3 Whiting, bbl. ___ $ 4% Whitten 5%@10 Rogers Prep. _. 3 45@2 65 Msceillaneous Acetanalid -..... 67@ 15 Alm 2... 0€@ 123 Alum. pewe. and ground ......., © 16 Bismuth, Subni- ° Wee 2. Borax xtal or ils powdered ______ o@ 13 Cantharides, po. 1 26@1 60 Calomel ese 2 40@2 70 Capsicum, Dow’d 42@ 65 Cariaiie 8 00@9 v0 Cassia Buds -_.. 35@ 45 Claved 35@ 45 Chalk Prepared. 14@ 16 “Shloroform -__.. 47@ 64 Choral Hydrate 1 20@1 60 Cocaine _____ 12 85@13 85 Cocoa Butter ____ 40@ 90 Corks, list, less 302710 to 40-10% Copperas —..____ 3%@ 10 Copperas, Powd. 4@ lv Corrosive Sublm 1 75@2 00 Cream Tartar ____ 28@ 42 Cuttle bone ___ 40@ 6u Dextrine ______ — 6%@ 15 Dover's Powder 4 00@4 50 Emery, All Nos. 10@ 16 Bmery, Powdered @ 15 Epsom Salts, bbls. 03% Epsom Salts, less 3%9 10 Ergot, powdered __ @4 00 Flake, White ___ 15@ 20 Formaldehyde, Ib. 09@ 35 Gelatine 60@ 70 Glassware, less 55% Glassware, full case 60%. Glauber Salts, bbl. @02% Glauber Salts less 04@ 10 Glue, Brown -_.. 20@ Glue, Brown Grd 16@ 22 Glue, White ____ 27% Glue, white grd. 25. 35 Glycerine .______ 16@ 35 OOS cineane 16@ % loGiiea 6 45@7 00 lodoform 8 00@8 30 Lead Acetate _ 17@ 2% Make a 1 Mace powdered__ 1 60 — de 5 65@6 32 Orphine ___. 13 Nux Vomica ____ ~~ = 26 Nux Vomica, pow. 169 25 Pepper, Black, pw. 35@ 45 Pepper, White, po. 55@ 65 Pitch. Burgundy. 20 Qussala 15@ 20 Quinine, 5 oz. cans @ 60 Rochelle Salts __ 224%@ 35 Saccharine -____ 2 60@2 75 Salt Peter _.... 11@ 32 an Mixture oap, green .... 12 Soap, mott cast _ ae a Soap. white Castile, ee Soap, white Castile Pag bar @15 00 @1 60 Soda Bice ‘bonate 3 ae rbona’ Soda. Sal “wate os Spirits Camphor $: 20 Sulphur, roll .... 4 Sulphur, Subl. __ Pere 10 Tamarinds ______ 20@ 2% Tartar Emetic __ 60 60 Turpentine, Ven. 60 16 Vanilla Ex. pure 1 5 Venilla Ex. pure 2 2eOe te Zinc Sulphate _. 06@ 11 Webster Cigar Co. Bran Websterettes 3: rr Cite 33 50 Webster Cadillacs __ 75 0¢ Golden Wedding Panatellag _.______ 75 00 Commodore ____.____ 95 00 MICHIGAN TRADESMAN GROCERY PRICE CURRENT These quotations are carefully corrected weekly, within six hours of mailing and are intended to be correct at time of going to press. Prices, however, are liable to change at any time, and merchants will have their orders filled at mar- ket prices at date of purchase. For price changes compare with previous issues ADVANCED Kellogg’s Corn Flakes Post Toasties Salmon, Pink, Alaska “=x aE —— DECLINED Dried Beans AMMONIA Parsons, 64 Parsons, Parsons, Parsons, Parsons, MICA AXLE GREASE an, 2 0b 4 55 Be, 3 AD, 6 25 10 lb. pails, per doz. 9 40 15 lb. pails, per doz. 12 60 25 lb. pails, per doz. 19 15 25 lb. pails, per doz. 19 15 APPLE BUTTER Quaker, 24-21 oz., doz. 2 10 Quaker, 12-38 oz., doz. 2 00 Pep, No. 224 ---------- 2 70 Pep, No. 202 Krumbles. No. 424 --- Bran Flakes, No. 624 Bran Flakes, No. 602 Rice Krispies, 6 oz. -- Riee Krisnies. 1 92. __ aorta Hag, 12 1-lb. All Bran, 16 oz. All Bran, 10 oz. All Bran, % oz. 2 0D BROOMS Jewell, doz. -- Standard Parlor, 23 Ib. Fancy Parlor, 23 Ib. Ex. Fancy Parlor 25 lb. ae Fey. Parlor 26 Ib. me CO COAT CH s Whisk, No. 3 2 265 ROLLED OATS Purity Brand Instant Flakes nee - ear = Aco 4 ale » PURITY DATS MA i ES SHUM pity ADS: Coa | ed = * Small, 248 1 17% BAKING POWDERS Arctic, 7 oz. tumbler 1 35 Royal, 2 oz., doz. -_... 93 Royal, 4 oz., doz. _. 1 - Royal, 6 oz. doz, ..... 3 Royal, 12 oz., doz, ___. 4 80 Royal, 2% Ibs., doz.__ "13 75 Royal, 5 Ibs., doz. -_. 24 60 DABLVYS 2353 5 G 23% Ho woes KC, 10c size, 8 oz. --- 3 60 KC, 15c size, 12 oz. __ 5 40 KC, 20c size, full Ib.__ 6 80 KC, 25c size, 25 oz. _. 9 20 KC, 50c size, 50 oz. -. 8 50 aC, 5 ib. size 22 6 75 KC, 10 Ib. size ....__._ 6 50 BLEACHER CLEANSER Clorox, 16 oz.. 24s _. 8 86 Lizzie, 16 oz., 128 _._. 2 15 BLUING Am. Ball,36-1 oz..cart. 1 00 Boy Blue, 18s, per cs. 1 35 BEANS and PEAS 100 Ib. bag Brown Swedish Beans 8 50 Dry Lima Beans 100 1b.7 75 Pinto Beans 2... 5 50 Red Kidney Beans __ White H’d P. Beans 3 00 Black Eye Beans __ Split Peas, Yellow -_ 6 00 Split Peas, Green __._ 5 50 Scotch Peas —_...._. 4 75 BURNERS more Ann, No. 1 and Oe. 1 36 white ge eee eS 2 265 and 2. doz. BOTTLE CAPS “' Lacauor. 1 gross pke., per gross —----- 15 BREAKFAST FOODS Ke'lngg’s Brands. Corn Flakes, No. 136 2 85 Corn Flakes, No. 124 2 85 Small, 48s ---------- Large, 18s ---------- 3 eS lar Flakes oy agg a a7 Chest-o-Silver, lge. *Billed less one free display package in each case. Post Brands. : Grape-Nuts, 248 ~----- 3 Grape-Nuts, 100s ---- 2 75 Instant Postum, No. 8 5 40 instant Postum, No. 10 4 50 2ostum Cereal, No. 0 2 26 Post Toasties, 36s.-- 2 85 Post Toasties, 24s -- 2 85 Post’s Bran, 248 ---- 2 45 BRUSHES Scrub Solid Back, 8 in. ---- 1 50 Solid Back, 1 in. ---- 1 75 Pointed Ends -------- 1 26 Stove i. Shaker --------------- No. 60 —---.--.----- - 2 00 Peerless —-----..------ 2 60 Shoe se No. 4-0 ~------. ehicnaae d No. 2-0 223 3 00 BUTTER COLOR Dandelion ------------ 2 85 ‘CANDLES Electric Light, 40 lbs. 12.1 Plumber, 40 Ibs. ----- Pea Paraffine, 6s -~-------- Paraffine, 12s ------- aa Wicking ...._-_---.--- 40 Tudor, . per box -- 30 CANNED FRUITS Hart Brand Apples No. 10: 2. 4 95 : Blackberries No 2. 3 35 Pride of Michigan _-.- 3 25 Cherries Mich. red, No. 10 ---- Red, No. 10-222 7 50 Red, No. 2 eer 3 50 Pride of Mich. No. 2-. ; 00 Marcellus Red ~------- 2 55 Special Pie ~-..----. a is Whole White -------- 3 25 Gooseberries No. 219 20 8 50 oo 19 oz: glass _..... 5 Pride of Mich. No. 2% 3 60 sanyo asst BOM cca Reet cet nin ae nee REIT Ne ainsi Pelt ater Baath I Plums Grand Duke, No. 2%4_. 3 25 Yellow Eggs No. 2%_- 3 25 Black Raspberries 2 Os ee ee 3 65 Pride of Mich. No. 2_- 3 10 Pride of Mich. No. 1_. 2 35 Red Raspberries NO oe 4 50 IND. 4 oa Pe Marcellus, No. 2 ----_ 3 60 Pride of Mich. No. 2.. 4 0 Strawberries ING. Oi 25 PMS ee ee Rs 3 0U Marcellus, No. 2 ~.___ 3 25 Pride of Mich. No. 2__ 3 60 CANNED FISH Clam Ch'der, 10% oz. Clam Chowder, No. 2. Clams, Steamed. No. 1 Clams, Minced, No. % Finnan Haddie, 10 oz. Clam Bouillon, 7 oz._ Chicken Haddie, No. 1 Fish Flakes. small __ Cod Fish Cake, 10 oz. Oe ee Or on © rc Cove Oysters, 5 oz. _. 1 60 Lobster, No. %, star Zz sv Shrimp, 1, wet ---___ 16 Sard’s, % Oil, Key —_ 5 26 5 Sard’s, % Oil, Key -_ 5 26 Sardines, %4 Oil, k’less 4 Salmon, Red Alaska__ Salmon, Med. Alaska 2 15 Salmon, Pink, Alaska 1 35 Sardines, im. 4%, ea. 10Wwec Sardines, Im., %, ea. 28 Sardines, Cal. __ 1 15@1 40 Tuna, % Curtis, doz. 2 55 Tuna, 4s, Curtis, doz. 1 Tuna, % Blue Fin __ 2 00 Tuna, is, Curtis, doz. 4 CANNED MEAT Bacon, Med. Beechnut Bacon, Lge. Beechnut Beef, Lge. Beechnut Beef, No. 1, Corned -_ Beef No. 1, Roast __ Beef, 2% oz., Qua., sli. Beef. 4 oz. Qua. sli. Beef, 5 oz., Am. Sliced Beef, No. 1, B'nut, sli. Beefsteak & Onions, s Chili Con Car., 1s ~._ Deviled Ham, \%s -.__ Deviled Ham, 4s ___. Hamburg Steak & Onions, No. 1 --... 3 15 Potted Beef, 4 oz. __.. 1 Potted Meat, % Libby 52 Potted Meat, % Libby 90 Potted Meat, % Qua. 175 Potted Ham, Gen. % 1 46 Vienna Saus. No. % 1 36 Vienna Sausage, Qua. 980 Veal Loaf, Medium __ 2 26 QO Com Oo DO he bg OTD DO tb a Baked Beans Campbells 2 — aD Quaker, 16 oz. --___-___ 70 Fremont, No. 2 -... 1 25 Van Camp, med. -... 1 25 CANNED VEGETABLES Hart Brand Baked Beans Medium, Plain or Sau. 70 No. 10 Sauce ~-__.-____ 4 50 Lima Beans Little Dot, No. 2 __-. 2 80 Little Quaker, No. 10 13 00 Little Quaker, No. 1 —- 4 15 1 Pride of Mich. No. 1__ 1 55 Marcellus, No. 10 8 20 Red Kidney Beans 6 NO. 30 oe 35 NO. 8 30 se 3 70 NO. 2 oo 1 30 Nos 2 oo 90 String Beans Little Dot, No. 2 ____ 3 20 Little Dot, No. 1 -___ 2 25 Little Quaker, No. 1-- : 90 Little Quaker, No. 2 __ 2 90 Choice Whole, No. 10 12 50 Choice Whole, No. 2_. 2 5@ Choice Whole. No. 1-_1 70 Cut, No. 1 10 00 Cut, Wo. 2-22. 1 95 Cut NG. 4 1 60 Pride of Mich. No. 2... 1 75 Marcellus, No. 2 -.-. 1 50 Marcellus, No. 10 —--. 8 25 Wax Beans Litlet Dot, No. 2 ~... 2 75 Little Dot, No. 1 -_.. 1 ” Little Quaker, No. 2_. 2 Little Quaker, No. 1 1 Choice Whole, No. 10-12 50 Choice Whole, No. 2.. 2 50 Choice, Whole, No. 1 1 70 Cut, No. 10 10 00 Pride of Michigan -- 1 75 Marcellus Cut, No. 10_ 8 25 Beets Small, No. 2% —_ _-- 3 Extra Small, No. 2 __ 2 Fancy Small No, 2 —-_ 2 Pride of Michigan —. 2 Marcellus Cut, No. 10 6 Marcel. Whole, No. 2% 1 Carrots Diced; No: 2 --2.._.. 1 30 Diced, No. 10 _.------ 7 00 Cor Golden Ban., "No. 3_. 3 60 Golden Ban., No. 2__1 80 Golden Ban., No. 10 10 00 Little Dot. No. 2 ---. 1 70 Little Quaker. No. 2 1 70 Little Quaker, No. 1.1 35 Country Gen., No. 1-- 1 25 Country Gen., No. 2__ 1 70 Pride of Mich.. No. 1 1 15 Marcellus, No. Marcellus, No. ; Marcellus, No. pecs 4b Fancy Crosby. No. 2. 1 70 Fancy Crosby, No. 1-_ 1 45 i. Little Dot. No. on 0 10 Little Dot, No. 3 ae 50 2 Little Quaker, No. 10 12 00 Little Quaker, No. -. 2 25 Little Quaker, No. 1_-_ 1 60 Sifted E. June, No. 10-10 00 Sifted E. June, No. 5_. 5 75 Sifted E. June, No. 2-- 1 85 Sifted E. June, No. 1-_ 1 25 Belle of Hart, No. 2__ Pride of Mich.. No. 10 8 75 Pride of Mich., No. 2_- Mareel., &. June, No. 2 1 40 Marcel., E. June, No.5 4 50 Marcel., E. Ju., No. 10 7 50 Templar E. J.. No. 2 1 32% Templar E. Ju., No. 10 7 006 Pumpkin INO. 40 22 ee 4 35 INO: Ree ee 1 35 NO. Oo 1 05 Sauerkraut NO. 0G ee 5 00 INO; Qie 1 35 NN oe al ee 110 Spinach No. 24) 2 25 NO; 2) oe 1 80 Squash Boston, No. 3 ~------. 1 35 Succotash Golden Bantum, No. 2 2 40 Little Dot, No. 2 ---- : - Little Quaker ~_______ Pride of Michigan -—_ 3 o Tomatoes No, 10 22 5 80 INO: Bie eo es 2 NOs 2 1 60 Pride of Mich., No. 2% 2 10 Pride of Mich., No. 2_.1 40 CATSUP Sniders, 8 oz. ~-----__ 1 35 Sniders, 14 oz, ------__ 2 15 Sniders, No. 1010 -_.. .90 Sniders, Gallon Glass_ 1 26 oe SAUCE Sniders, 8 oz, ------___ Sniders, 14, ae a ec 3 00 Sniders, No. 1010 -_.. 1 25 Sniders, Gallon Glass_ 1 45 OYSTER COCKTAIL 2 Sniders, 8 oz. ~-_____ — 2 10 Sniders, 11 oz, ~----___ 2 40 Sniders, 14 of) 42 3 00 Sniders, Gallon Glass 1 45 CHEESE Boaquefort 02 60 Wisconsin Daisy —-_____ 17 Wisconsin Flat -_._____ EME New York June ~__.-_-_ 27 Rap Saco 22 40 ePIC eo 19 Michigan Flats ________ 17 Michigan Daisies ~_.___ 17 Wisconsin Longhorn __ 17 Imported Leyden __.___ 27 1 Ib. Limberger —______ 26 Imported Swiss -_._.._ 58 Kraft Pimento Loaf __ 26 Kraft American Loaf __ 24 Kraft Brick Loaf ______ 24 Kraft Swiss Loaf ______ 32 Kraft Old Eng. Loaf__ 45 Kraft, Pimento, % Ib. 1 85 hy } Kraft, American, % Ib. 1 85 Kraft, Brick, % Ib. -. 1 86 Kraft Limburger,% lb. 1 85 CHEWING GUM Adams Black Jack ---- 65 Adams Bloodberry Adams Dentyne Adams Calif. Fruit .. 65 Adams Sen Sen 5 Beeman’s Pepsin ------ 65 Beechnut Wintergreen Beechnut Peppermint_-_ Beechnut Spearmint -- Doublemint Peppermint, Wrigleys -_ 65 Spearmint, Wrigleys -- 65 Juicy Fruit 6 COCOA Droste’s Dutch, 1 lb.__ 8 66 Droste’s Dutch, % lb. 4 50 Droste’s Dutch, % Ib. 2 35 Droste’s Dutch, 5 lb. 60 Chacolate Apples ._._ 4 50 Pastelles, No. 1 ___. 12 $0 Pastelles, % Ib. _-___- 6 60 Pains De Cafe ______- 3 00 Droste’s Bars, 1 doz. 2 00 Delft Pastelles __ ._. ld 1 lb. Rose Tin Bon BOR So ee ee 18 00 7 oz. Rose Tin Bon TSO eee re 3 00 13 oz. Creme De Cara- GUC 2 --13 20 12 oz. Rosaces _ 10 80 % lb. Rosaces ____--__ 7 80 % Ib. Pastelles ______ 3 40 Langnes De Chats _. 4 80 CHOCOLATE Baker, Caracas, %s __-. 37 Baker, Caracas, 4s __._ 4d SLOTHES LINE FRemp, 50 ft. -.. 2 00@2 26 Twisted Cotton, BO ft, es 50@1 75 Braided, 50 ft. -...._ 1 90 Sash Cord —----.- 1 75@2 25 COFFEE ROASTED Blodgett-Beckley Co. Old Master —-___.____. oe Lee & Cady 1 ib. Package Breakfast Cup ----..- 20 Diberty 22 17 Quaker Vacuum ---_. 32 INGGTOW: oe 28 Morton House -_______ i MONO: 200 Imperial 20 i Majestic 29 Boston Breakf’t Blend 24 McLaughlin’s Kept-Fresh Coffee Extracts M. Y., per 100 __.___ 12 Frank’s 50 pkgs. -. 4 25 Hummel’s 50 1 Ib. 10% CONDENSED MILK Leader, 4 doz. Eagle, 4 doz. MILK COMPOUND Hebe, Tall, 4 doz. __. - Hebe. Baby, & doz. -. Carolene. Tall, 4 doz. Carolene, Baby EVAPORATED MILK Page, Tals 3 . Pace: Baby 2. 34 Quaker, Tall, 10% oz. 3 i Quaker, Baby, 4 doz. 3 10 Quaker, Gallon, % doz. 1 55 Carnation, Tall, 4 doz. 3 45 Carnation, Baby, 8 dz. 3 45 December 23, 1931 Oatman’s Dundee. Tall 3 45 Oatman’s D’dee, Baby 3 45 Every Day, Tall -__. 3 20 Every Day, Baby ____ 3 20 POC. RA ee 3 45 Pet, Baby, 4 dozen —. 1 73 Borden’s Tall ~-.-.__ 3 45 Borden’s Baby —..-.___ 3 46 CIGARS Ajredale 22.0 00 Hemeter Champion __38 50 Canadian Club ______ 35 ue Robert Emmett __.. 75 00 Tom Moore Monarch 75 00 Webster Cadillac __._ 75 00 Webster Astor Foil_. 75 00 Webster Knickbocker 95 4. Webster Albany Foil 95 v0 Bering Apollos ______ 95 00 Bering Palmitas __ 115 00 Bering Diplomatica 115 0 Bering Delioses ____ 120 0¢ Bering Favorita ____ 135 0¢ Bering Albas ____- 150 ©, CONFECTIONERY Stick Candy Pails Pure Sugar Sticks-600c 4 00 Big Stick. 20 lb. case 17 Horehound Stick. 5 Ib. 18 Mixed Candy Kindergarten —________ 16 queader 20 ee 11 French Creams ________ 13 Paris Creams _________ 14 supiter 10 Fancy Mixture ________ 16 Fancy Chocolate 5 Ib. boxes Bittersweets, Ass’ted 1 50 Milk Chocolate A A 150 Nibble Sticks ________ 1 50 Chocolate Nut Rolls — 1 60 Blue Ribbon —_______ Gum Drops Pails Champion Gums __.___. 15 Challenge Gums ____. an Ae Jelly Strings a—wntewnnee LG Lozenges Pails A. A. Pep. Lozenges __ 14 A. A, Pink Lozenges __ 14 A. A. Choc. Lozenges__ 14 Motto Hears t____... _ 18 Malted Milk Lozenges __ 21 Hard Goods Pails Lemon Drops __________ 17 O. F. Horehound drops 15 Anise Squares ________ 16 Peanut Sauares _____ 14 Cough Drops Bxs Putnam ee 1 35 Smith Bros eo ee 1 66 bugen’s, 2 1 50 ,crertatae *ineapple Fudge enone Italian Bon Bons ______ " Banquet Cream Minta_ 38 Handy Packages, 12-10c 76 a yaa BOOKS nomic grade 2 6¢@ 100 Economic grade 4 60 500 Economic grade 20 v0 1000 Economic grade 37 50 Where 1,000 books are ordered at a time, special- ly printed front cover is furnished without charge. CREAM OF TARTAR 6 lb. boxes __ =: aa pang FRUITS ples Fey. 50 Ib. box 13 Fey., 14 oz. pkg. 16 Apricots Evaporated, Choice __ 13 Evaporated, Fancy __ 18 Hivaporated, Slabs N.Y: IN, X. Ex Pancy 20 25 Citron 10 dbs box Leg 36 Currants Packages, 14 oz. __.___ 7 Greek, Bulk, lb. __.__. 16% Dates Dromedary, 368 _.____ 6 78 Peaches Evap. Choice —-_______ 12% Raney a Ae : Peel Lemon, American ______ 28 Orange. American _____ 28 Raisins Seeded, bulk __________ 8% Thor. pson’s s’dless blk 8% wae ee a seedless, oz. California Prunes 90@100, 25 lb. boxes_.@05% 80@90, 2 . boxes__@05% boxes__@6% . boxes__@06% . boxes__@07% - boxes..@08% . boxes__@11 . boxes__@14 | . boxes_.@17 ani December. 23, 1931 Hominy Pearl. 100 Ib. sacks _. 3 5f Macaroni Mueller’s Brands 9 oz. package, per doz. 1 34 9 oz. package, per case 2 20 Bulk Goods Elbow, 20 Ib. -----. 5@07 Egg Noodle, 10 Ibs. —-- 14 Pear! Barley a Barley Grits _--------5 00 eee 3 75 Ss Baat Indigo 10 Tapioca Pearl. 100 lb. sacks __ 098 Minute, 8 oz., 3 doz. 4 05 Dromedary Instant __ 3 50 Jiffy Punch § doz. Carton __._.___ 2 2h Assorted flavors. FLOUR v. C. Milling Co. Brands Lily “White 2002. 5 10 Harvest Queen -_--__ 5 20 Yes Ma’am Graham, BOS) 2 eee 1 40 Lee & Cady Brands American Eagle ---- Home Baker ___.___. FRUIT CANS Mason fF. O B. Grand Rapids Bett pint. One pint: 62023 7 35 One quart ........_ 8 55 Half gallon —_.__..__.. 1 55 Ideal Glass Top Half pint. (222.0... 00 One pint One gquart Half gation GELATINE Jell-O, 3 doz: ..__.-. 2 25 Minute. 2 doz. -..._- 4 05 Plymorth. White —_-- 1 55 Quaker. 3 doz. -____- 2 25 JELLY AND PRESERVES Pure, 30 Ib. pails -_-. 3 30 Imitatin, 30 Ib. pails 1 60 Pure, 6 oz.. Asst.. doz. 90 Pure Pres., 16 oz.. dz. 2 40 JELLY GLASSES 8 oz.. per doz. Margarine 1. VAN WESTENBRUGGE Food Distributor Cream-Nut, 1 Ib. Pecola, 1 Ib. BEST FOODS, INC. Laug Bros., Distributors Nucoa, 1 Ib. —----=--- 15 Holiday, 1. ib. il Wilson & Co.’s Brands Oleo @ertiied 2.203 2 DG 11 Special Koll: 3 13 MATCHES Diamond, 144 hox -- 4 75 Searchlight, 144 box-_ 4 75 Ohio Red Label, 144 bx 4 75 Ohio Blue Tp, 144 box 4 75 Ohio Blue Tip, 720-1c 3 80 *ReRliable, 144 ~------- *Federal, 144 __-------- Safety Matches Quaker, 5 gro. case-— MULLER’S PRODUCTS Macaro: 20 5 oz. Ege A-B-Cs 48 pkgs.__ 1 80 NUTS—Whole Almonds, Tarragnna__ Brazil, large ~-.______.. Fancy Mixed —.--_.._- Filberts, Sicily ~-----_ Peanuts, Vir. Roasted Peanuts, Jumbo, std. Pecans, 3, star Pecans, Jumbo Pecans, Mammoth Walnuts, Cal. ----_- 23@25 Hickory: 07 Salted Peanuts Fancy, No. 1 Shelled Almonds Salted -.______ 95 Peanuts, Spanish 126 Ib. bags -.----- — 5% Witherte: a6 Pecans Salted ~---.--.__ 7 ‘Walnut-Burdo —.... 61 Walnut, Manchurian __ MINCE MEAT None Such, 4 doz. __ 6 20 Quaker, 3 doz. case __ 3 35 Libby. Kegs, wet, lb. cz OLIVES 4 oz. Jar, Plain, doz. 1 15 10 oz. Jar, Plain, doz. 14 oz. Jar, Plain, doz. Pint Jars, Plain, doz. Quart Jars, Plain, doz. 1 Gal. Glass Jugs, Pla. 5 Gal. Kegs, each __.. 7 25 3% oz. Jar, Stuff., doz. 6 oz. Jar, Stuffed, doz. 9% oz. Jar, Stuff., doz. 1 Gal. Jugs, Stuff., dz. 2 40 PARIS GREEN a8 and 66 220200 30 PETROLEUM PRODUCTS Including State Tax From Tank Wagon Red Crown Gasoline —_ 15.7 Red Crown Ethyl --_~ 18.7 Stanoline Blue _____-__ 13.2 in tron Barrels Perfection Kerasine __ 10.6 Gas Machine Gasoline 35.1 V. M. & P. Naphtha__ 15.8 1SO-VIS MOTOR OILS In Iron Barrels Eient 22 7.1 Meditm 22000 77.1 Heavy oo tt Bex. Heavy Tt olarine Iron Barrels Eight oo 62.1 Medium) 230 — 62.1 Beavy. 22 62.1 Special heavy —---_---_ 62.1 fxtra heavy —--------__ 62.1 Polarine °F" 2. 62.1 Cransmission Oil ~-___. 62.1 Finol, 4 oz. cans, doz. 1 5u Finol, 8 oz. cans, doz. 2 30 Parowax, 100 Ib. --.. 7.3 Parowax, 40, 1 Ib. —__ 7.56 Parowax, 20, 1 Ib. —_. 7.8 arcs Nace ie Beteret Semdac, 12 pt. cans 3 00 Semdac, 12 at. cans 5 00 PICKLES Medium Sour 6 gallon, 400 count .- 4 75 Sweet Small 16 Gallon, 2250 ------ 27 00 6 Gallon, 7680 __----_~ 9 75 Dil Pickles Gal. 40 to Tin, doz.__ 10 25 No. 236 Tins _.-.-....- 2 25 32 oz. Glass Picked_- 2 26 32 oz. Glass Thrown -- 1 95 MICHIGAN TRADESMAN Dit! Pickles Bulk 5 Gal, 200 16 Gal., 650 __-_______ 11 25 45 Gal., 1300 ..------ 30 00 PIPES Cob, 3 doz. in bx. 1 00@1 20 PLAYING CARDS Battle Axe, per doz. 2 65 Bicycle, per doz. -.-. 4 70 Torpedo, per doz, -._. 2 50 POTASH Babbitt’s, 2 doz. -... 2 75 FRESH MEATS Beef Top Steers & Heif. --__ 16 Good St’rs & H'f. -_-. 13 Med. Steers & Heif. -_ 12 Com. Steers & Heif. -. 11 Veal Top 12. Good 2 10 Medium 09 Lamb Spring Lamb. 2.20 13 Good 220 11 Medium 2 10 Poor 2 08 Mutton Good 10 Medium 22200 08 Poor 10 Loin, med Butta ce Shoulders Spareribs Week bones 2200 04 Trimmings: 2200030 06 PROVISIONS Barreled Pork Clear Back __ 16 00@20 00 Short Cut Clear -___ 16 00 Dry Salt Meats D S Bellies __ 18-20@18-10 Lard Pure in tierces ~-..____ 7% bU Ib. tubs -.--advance %4 50 ib. tubs ____advance 20 ib. pails _.._.advance % 10 Ib. pails _.__.advance % 5 lb. pails _..__advance 1 3 lb. pails __.__advance 1 Compound tierces __.. 8% Compound, tubs —_.-._ 9 Sausages Bologna 2200. —. ia TAVOR 220 WOrARTOre 22 15 Bore OT Tongue, Jellied ~_______ 25 Headcheese ~.__________ 15 Smoked Meats Hams, Cer. 14-16 Ib. @16 Hiams, Cert., skinned 1G-IS We 2 @15% Ham, dried beet Kpuckies 20.00 @28 California Hams _. @12% Picnic Bollea Hams... 20 @25 Boiled Hams ______ @25 Minced Hams ______ @16 Bacon 4/6 Cert. __.. @19 Beet Boneless, rump --._@22 00 Rump, new __ 29 00@85 vv Liver BGG 222 13 Ce 20 Pork o.oo 06% RICE Fancy Blue Rose -___ 4 15 Fancy Head 06 RUSKS Postma Biscuit Co. 18 rolls, per case -_._ 1 90 12 rolls, per case -... 1 27 18 cartons, per case. 2 15 12 cartons, per case_. 1 46 SALERATUS Arm and Hammer -_ 3 75 SAL SODA anulateu, 60 ibs. cs. 1 35 uranulated, 18:2% Ib. packages: yo 1 00 COD FISH Midales 2.2 20 Tablets, % Ib. Pure 19% C08. 1 40 Wood boxes, Pure -. 29 Whole Cod HERRING Holland Herring Mixed, Kegs -------- 76 Mixed, half bbls. ~--- Mixed. Dbis, 20 Milkers, Kegs ------ 86 Milkers, half bbls. ~.-_ Milkers, bbis. Lake Herring \% Bbl., 100 Ibs. Mackeral Tubs, 60 Count, fy. fat 6 uv Pails, 10 lb. Fancy fat 1 66 White Fish Med. Fanev. 1 Ib. 12 49 Milkers, bbls. ------ 18 50 K K K K Norway —- 19 50 $ Ib patie .........._.. 1 40 Cut Lurch ....-. 1 50 Boned. 10 Ib. boxes __ lt SHOE BLACKENING 2 in 1, Paste, doz. -.. 1 130 BE. Z. Combination, dz. 1 30 Dri-Foot, doz. 2 Bixbys, Doz. Shinola, doz. STOVE POLISH Blackne, per doz. ___. 1 30 Black Silk Liquid, dz. 1.30 Black silk Paste, doz. 1 25 Enameline Paste, doz. 1 30 Enameline Liquid, dz. 1 30 E. Z. Liquid, per doz. 1 30 Radium, per doz. .__1 30 Rising Sun, per doz. 1 30 654 Stove Enamel, dz. Zz av Vulcanol, No. 10, doz. 1 30 Stovoil, per doz. —____ $ uv SALT F. O. G. Grand Rapids Colonial, 24, 2 lb. ____ Colonial, 36-11% ______ 12 Colonial, lodized. 24-2 1 3 Med. No. 1 Bbls. 29 Med. No. 1, 100 lb. bk. 1 00 Farmer Spec., 70 Ib. 1 00 Packers Meat, 50 Ib. 65 Crushed Rock for ice cream, 100 Ilb., each 85 Butter Salt, 280 lb. bbl.4 00 Block, 50 Ib. - Baker Salt. 280 Ib. ubl. 3 80 6, 10 lb., per bale ____ 93 20, 3 lb., per bale ____ 1 00 28 lb. bags, Table __._. 40 Old Hickory, Smoked, 6-10 Ib. 4 ot Free Run'g, 32 26 oz. 2 40 Five case lots ---_-- 2 4 lodized, 32, 26 oz. -_ 2 40 Five case lots —-._--- 2 30 BORAX Twenty Mule Team 24. 1 Ib. packages -_ 3 35 #8, 10 oz. packages _. 4 40 96, % oz. packages __ ¢ Ui CLEANSERS x0 can cases, $4.80 per case WASHING POWDERS Bon Ami Pd., 18s, box 1 90 Ron Ami Cake. 188 1 #214 Brite 22 86 Climaline, 4 doz. -.-- 4 20 Grandma, 100, 5c ---- 3 50 Grandma, 24 Large -- 3 50 Gold Dust. 100s ------ 8 70 Gold Dust, 12 Large 2 80 Golden Rod, 24 La France Laun., 4 dz. 3 60 Old Duteh Clean., 4 dz. 3 40 Octason, 964 _........... 3 90 Hines; 406... 3 20 Hineo, 245 5 25 Rub No More, 100, 10 OZ. Rub No More, 20 Leg. 4 00 Spotless Cleanser, 48, 20 08 | 3 Sani Flush, 1 doz. -_ 2 Sapolio, ¢ doz. ......._ 3 Soapine, 100, 12 oz. -_ 6 Snowboy, 100, 10 oz. __ 4 00 Snowboy, 12 Large -. 2 Speedee, 3 doz. a Sunbrite, 564 ........... 2 Wyandotte, 48s -__--- + Wyandot. Deterg’s, 24s 2 75 SOAP Am. Family, 100 box 5 60 Crystal White, 100 -__ 3 50 Big Jack, (0a .. 4 75 Fels Naptha, 100 box 5 50 Flake White, 10 box 3 35 Grdma White Na. 10s 3 50 Jap Rose, 160 box __._ 7 40 Fairy, 16¢ hox 4 00 Palm Olive, 144 box__ 9 50 Lava, 100 box. 4 90 Cetagen 120 5 00 Pummo, 10¢ box _____.. 4 85 Sweetheart, 100 box __ 5 70 Grandpa Tar, 50 sm. 2 10 Grandpa Tar, 50 Ige. 3 50 Trilby Soap, 100, 10c 7 25 Williams Barber Bar, 9s 50 Williams Mug, per doz. 48 SPICES Whole Spices Allspice, Jamaica __.. @30 Cloves, Zanzibar _... @47 Cassia, Canton _____ @25 Cassia, 5c pkg., doz. @40 Ginger, Africa: _.___ @Miys Mace, Penang ___._. 1 00 Mixed, No. { -.... @as Mixed, 5c pkgs., doz. @45 Nutmegs, 70@90 __.. @50 Nutmegs, 105-1 10 _._. @48 Pepper Rise 2... 25 Pure Ground in Bulk Allspice, Jamaica -._.__ @33 Cloves, Zanzibar -... @653 Cassia. Canton __._.. @29 Ginger, Corkin ._.._. @30 Mustard @29 Mace, Penang —...._ 1 05 Pepper, Black ......__ @25 Nutmeps (oo @35 Pepper, White @44 Pepper, Cayenne _____ @36 Paprika. Spaish @36 Seasoning Chili Powder, lic ..... 1 46 Celery Salt, 3 of: _... 96 weaee, 2 Of. kw 9u Obien Sale 2 1 35 Cee 4.2.) 1 35 Ponelty, $% oz. .... 3 2% Kitchen Bouquet ____ 4 50 Laurel Leaves —__--_-. 20 Marioram. 1 of. __.._ 9e Savory, © of. .._. 90 Tee | Of ak. 90 Tumeric, 2% oz. _._. 90 STARCH Corn Kingsford, 40 Ibs. —_ 1L% Powdered, bags -_-_._ 83 26 Argo, 48, 1 lb. pkgs. 4 Zo Cream, 43-15 ..._..._. 4 40 Gioss Argo, 48, 1 lb. pkgs. 3 03 Argo, 12, 3 Ib. pkgs. 2 17 Argo, 8, 5 lb. pkgs... 2 46 Silver Gloss, .8, 18 -. 11% Elastic, 64 pkgs. .... 5 10 Viger, 42-) Tiser. 5¢ ie. ........... 2 76 SYRUP Corn Blue Karo, No. 1% -. 2 54 Blue Karo, Nu. 5, 1 dz. 3 53 Blue Karo, No. 10 —. 3 33 Red Karo, No. 1% —-. 2 75 Red Karo, No. 5, 1 dz. 3 79 Red Karo, No. 10 -.-. 3 59 Imit. Maple Flavor Orange, No. 1%, 2 dz. 3 25 Orange, No. 3, 1 doz. 4 »y¥ Maple and Cane Kanuck, per gal. -_.. 1 50 Kanuck, 5 gal. can _. 6 50 Maple Michigan, per gal. -. 2 7 Welehs. per gat —_.. % <& COOKING OIL Mazola Pints. 2 doa. 2.2... 5 75 Quarts. | dox .__.___. 5 25 Half Gallons, 1 doz... 11 05 Gallons, % doz. ~--. 10 60 TABLE SAUCES Lee & Perrin, large_. 5 75 Lea & Perrin, small_. 3 35 POUDGF ak ani, 1 60 Koyal Mint Tohasco. 2 Oa; 1. Sho You, 9 oz. doz... 2 25 Ask, ee oi —~ 4 75 Monk SR oi ta 2 85 CONGR. 4 OR vnssicanan 3 30 TEA Blodgett-Beckley Co. Royal Garden, % lb... 15 Royal Garden, % Ib. _. 77 apan Medium 0 27@35 Chee 36@40 PONGy soo 42@52 Ne, 5 Nitta 54 i Ib, phe. Sifting 12 Gunpowder Choices 4. 40 Waney vei Ceyton Pekoe. medium ________ 57 English Breakfast Congou, medium ..... ini aa Congou, Choice ____ 35@36 Congou, Fancy ____ 42@43 Oolong Meter bo CMO oe 4 bancy Se bu TWINE Cotton, 3 ply cone ____ 25 Cotton, 3 ply Balls dinnne ae VW ovi, oO ee a —— 10 ne 7 REGAR _F. O. B. Grand Rapid Cider, 40 Grain iat 16 White Wine, 80 grain __ 25 White Wine, 40 grain _ 20 WICKING NG. U, DOF vrogs ...... ou Nu. 1, UGE grouse 1 Ze ING. 4, YOF Bruns _____ 4 uv U. 6, DOE prods _. 2 su fecerievss Kolis, per doz. yu Muchester, No. 2, doz dv fuchester, No. 3, doz. 2 uy Mayu, per dow. lw WOODENWARE Baskets bushels, narrow band, wire Nandies _..... 1 76 Busuels, narrow bana, wvod Nandlies ______ i sv Market, drop handle__ yu “arkel, single nanaie_ Yo MASKSL, Giiran 1 ov Spit, lavee .... % au Spuanl, medium ______ i av SOpumt, sie 0 Bu Churns Barrel, 5 gal., each __ z 4u Barrel, lu gal., excn__ gz 9) 3 0 6 gal., per Bar .. au Pails 1U yl. Galvanized ____ 2 ou 42 yt. Galvanizea é dv 14 ql. Galvanized ____ $ iv 42 yt. blaring wat. ur. o UL 40 Gt. Dip imiry _. @ uv Traps Mouse, Wood, 2 noies_ 6u iouse, Wuou, 6 hules_ iv Mouse, tin, ov Noles __ Vu WO 4 vu Kat, SONI sein. 4 uu Mouse, spring ________ 20 Tubs Large Galvanized ____ 6 jo Macdiuin GalVanizeu __ 4 iv Simei Galvanized _.__ 6 1d Washboards Banner, Globe ~...._. ® ov ines, Sitti .. QO 4 CHUTE, CURING oversees Uv ve Vuudie Feerless ....__ d vv Singice Feeriess vt Nurlhern Qucets ~_L_L vi vt OCMIVGRGAT 42 6 ev Wood Bowis i Bios B UU ke 3h, SOUR v uv ke Sh. BAUeE oo. 40 vv i3 in, Malia 2... 4a vv WRAPPING PAPER Fibre, Manila, white __ 05 ON 4 UG se vis Butchess OF 0642 WONORS eo 064 OME SEP O94, YEAST CAKE Masia, = das, ...... |. 2 7% Sunlight, $ dog. 2 76 Sunlight, 1% doz. .__. 1 3§ Yeast Foam, 3 doz. .. = 76 Yeast Foam, 1% doz. 1 35 YEAST—COMPRESSED Fleischmann, per doz. 30 Red Star, per doz. -_.. 20 SHOE MARKET Michigan Retail Shoe Dealers Association. President—Elwyn Pond, Flint. Vice-President—J. E. Wilson, Detroit Secretary—Joe H. Burton, Lansing. Asst. Sec’y-Treas.—O. R. Jenkins Association Business Office, 907 Trans- portation Bldg., Detroit. Not Cheaper Shoes But Shoes Cheaper What does the public want? Cer- tainly not cheaper shoes. The arts of skinning a shoe have in many cases been carried much too far. Some shoes mow offered at retail are but little more than a surface of leather roughly put together. There is no hope for a continuing business under a policy of trying to take out of the shoe as much as possible, to meet a still lowering price. If industry continues to make cheap- er shoes, it will destroy that splendid spirit of customer acceptance that has been built up in the last few years. Shoes have a standing with our public —they represent good will—and as a result production and sales were main- tained in 1931, higher than in any other industry. This industry has never had as strong a position before the public as it now enjoys. What is to be done? Give the public good shoes—cheaper. There is all the difference in the world between the terms “cheaper shoes’ and “shoes cheaper.’ The inevitable consequence of this depression is lower prices. Wages are lower, materials are lower, costs are lower. People want “more shoe” for the same money or _ the “same shoe” for less money. Already we have, as an industry, reduced ma- terially price levels of 1929—let’s not reduce the balance of quality, now. Millions of men, women and chil- dren have found it necessary to slow up their purchases. They buy fewer clothes, fewer shoes and fewer things. And at the same time when they go to buy, they want the most for the money. They certainly don’t want sub-standard goods of any sort. But in (the majority of cases, that is pre- cisely what they are getting. Here’s the situation in a nutshell— many a manufacturer has built a shoe to meet a price, Then the retailer has advertised the shoe at a price. Then tthe customer has been misled in believing that the shoe is a good standard shoe worth more than the price, Wintry weather is showing up many shoes. People who cannot afford the menace to health of poor shoes, have been wondering what is wrong with the shoes they have bought. The test- ing of the shoes is in the wear. This sort of wintry weather reveals ma- terials and workmanship, good or bad, and the store that has gone sub-stand- ard suffers the loss of a customer. Let us never forget good shoes are indis- pensable in mid-winter. What must industry now do? It must look to its shoes. It must sell at retail shoes that are properly hal- anced in their many parts. ‘This is the itime for industry to look at the practical first, then intrinsic beauty and good taste. If all is well so far, then a price must be set, acceptable to the public. There is something wrong in the method of setting a price first, then the mark-up, and then conniving to MICHIGAN TRADESMAN assemble materials and workmanship to fit into figures on a sheet of paper. A better plan, and tthe only workable plan, is to establish standards for good shoes in your store, then to see to it that the shoe as manufactured is in proper balance—the right materials, the right lasts, the right craftsman- ship and the right service. At this point, the shoe comes into the store and is given its right mark-up and the ultimate price is one which carries with it the conviction of the proprietor, the sales people and the public that it is the most and the best for the money, Many stores will find necessary a variety of margins of gross mark-up. For the customer who must have the “most for the money” and a shoe low in price—a shorter mark-up, because of the possibility of greater turnover. For a perishable shoe in high style and in color—greater mark-up to cover the possibilities of loss and lack of sale. For fitting service extra time allow- ance worthy of orthopedic mark-up. Many roads to service and mark-up. The ultimate answer to store-keep- ing ‘to-day is that it must be honest with itself, It must have the courage to uphold standards, come what may. Shoe retailers, however, need to pre- sent their wares with more courage. We believe it can be truthfully said shoes come out of t ges eople. Larger items such as electric refrigerators, auto- il he like come out of sav- The amount of , needed to purchase a pair of I is comparatively small when measured against any other article. The difference between a poor shoe and a good shoe, measured by a dollar or two or more, is something tthat can be and must be overcome by better salesmanship in stores. Too little of comparison of qualities is used to grade up the sale of a pair of shoes at retail. There is too much passive ac- ceptance of the lowest quotation by the public, When a customer can be convinced that for $2 extra there is so much more of shoes and wear and worth, isn’t the effort needed in every store, everywhere? There are differences in shoes and service—both cost the public money. Every store can carry a well-balanced shoe at almost every price range but isn’t it natural for ithe public to expect more for the money and a little better price gives more—Boot and Shoe Recorder. Senay ] principal. ——__+ oo. Proceedings of the Grand Rapids Bankruptcy Court. Grand Rapids, Dec. 14—We have re- ceived the schedules, order of reference, and adjudication in the matter of Hilda Hughes, Bankrupt No. 4714. The bank- rupt is a resident of Kalamazoo, and her occupation is that of a millinery mer- chant. The court has written for funds and wpon receipt of same the first meet- ing of creditors will be called. The scehd- ules show assets of $1,903.71, with liabili- ties of $6,733.70. The list of creditors of said bankrupt is as follows: City of Kalamazoo 2 25 os $ 8.80 Gertrude Salisbury, Kalamazoo —__ 480.00 F. C. Gibbs, Kalamazoo -_------ 390.00 Emma Randall, Kalamazoo ______~ 50.00 Grace Yates, Kalamazoo --__--_--- 20.00 Aitken, Son & Co., New York __- 50.00 Bavio Bros., New York —-..0.... 437.53 Blumfeld Lockher Co., Milwaukee 177.79 Gage Bros & Co., Chicago —..__-_ 146.42 Gurbb & Co., Chicago —---._..--__ 50.00 Hyland Bros., New York __------_ 844.68 L. G. Meyerson, Inc., New York _~ 366.00 Reed Bros. & Co., Cleveland _-____ 241.88 BE. H. Sherman & Co., New York — 411.82 Herrmann & Renner, Inc., Chicago 14.67 Red Cap Messenger Service, Kala. 27.47 DeMarinis & Lorie, New York City 23.98 Herzberg-Sloe Co., Inc., New York 1.93 G. R. Directory Co., Grand Rapids a; National Circulating Co., Inc., N.Y. 4.00 Hugh Underwood, Kalamazoo _-_--~ 720.00 Bank of Kalamazoo, Kalamazoo 1,405.00 M. S. Arnold, Kalamazoo —------- 450.00 Mrs. Frances Bryant, Augusta -- 225.00 Cc. O. Salisbury, Kalamazoo —----- 250.00 Dec. 14. We have received the sched- ules, order of reference and adjudication in the matter of Peter Buist, Bankrupt No. 4739. The bankrupt is a resident of Comstock Park, and his occupation is that of a meat merchant. The sched- ules show assets of $100, with liabilities of $581.41. The court has written for funds and upon receipt of same the first meeting of creditors will be called. The list of creditors of said bankrupt is as follows: Cc. F. Adams Co., Grand Rapids__$ 14.50 Northern New York Nurseries Co., Mewar 2 6.75 Chase Bros. Co., New York ___-_-- 18.75 Mollema Fuel Co., Grand Rapids_- 2.50 Columbian Storage Co., Grand R. 80.00 Faingold Studio, Grand Rapids -_ 2.00 Edith M. Finch, Grand Rapids ._ 14.66 Rosenberger Jewelry Co., Grard R. 21.00 Dr. C. J. Greenen, Grand Rapids 3.00 Wurzburg’s Dry Goods Co., G. R. 32.00 Herpolsheimer Co., Grand Ranids_ 28.60 G. R. Creamery Co., Grand Rapids 14.60 William Huizen, Grand Rapids___ 125.00 Dr. F. Gibbs, Grand Rapids ._.._. 4.00 Dr. E. S. Sevensma, Grand Rapids’ 6.75 Dr. J. W. Rigterink, Grand Rapids 4.60 Dr. Lee Grant, Grand Rapids ____ 20.00 Wyoming Park Fuel & Lumber Co9., Crand Rapids 2 17.06 Phil's Hardware Co., Grand Rapids 2.50 Galewood Outfitting Co., Grand R. 23.590 F'ox Jewelry Co., Grand Rapids —_ 23.00 Consumers Power Co., Grand Rap. 14.50 Elmer Richards Co., Chicago __-- 9.50 Lewis’ Grocery, Grand Rapids __-_ 55.00 Joe Elias. Grand Rapids —_---_---- 3.50 Mills & Healey, Grand Rapids ___ 3.00 Sears, Roebuck, Chicago —-__--_-_-_ 23.00 Dec. 14. We have received the sched- ules, order of reference and adjudication in the matter of Ralph Warren, Bank- rupt No. 4738. The bankrupt is a resi- dent of the village of Comstock, Kala- mazoo. The occupation of the bankrupt is that of a laborer. The schedules show assets of $100, with liabilities of $406. The court has written for funds and upon receipt of same the first meeting of cred- itors will be called. In the matter of John E. Gogo, Bank- rupt No. 334, the trustee has heretofore filed his final report and account, and a final meeting of creditors was held Nov. 23. The bankrupt was not present or represented. The trustee was present in person and represented by attorneys Linsey, Shivel & Phelps. Claims were proved and allowed. The trustee’s final report and account was approved and allowed. An order was mae for the pay- ment of expenses of administration, pre- ferred claims and a first and final divi- dend to creditors of 16 per cent. The meeting adjourned without date, and the case will be closed and returned to the district court, in due course. In the matter of Anthony H. Koning, Bankrupt No. 4330, the trustee has here- tofore filed his final report and account, and a final meeting of creditors was held Dec. 7. The bankrupt was present by attorney Fred P. Geib. Creditors were present by attorneys Hilding & Hilding. The trustee was present in person. An order was made for the payment of ex- penses of administration and a first and final dividend of 1 per cent. No objec- tions to the discharge of the bankrupt were made. The final meeting then ad- jJourned without date, and the case will be closed and returned to the district court, in due course. Dec. 17. We have received the sched- ules, order of reference and adjudication in the matter of George T. Hunter, Bank- rupt No. 4740. The bankrupt is a resi- December 28, 1931 dent of Manistee, and his occupation is that of a wholesale candy merchant. The schedules show assets of $3,392.28, with liabilities of $5,384.07. The list of creditors of said bankrupt is as follows: Donald J. Hunter, Manistee ______$180.00 American Candy Co., Milwaukee__ 250.00 Albena Dion, Traverse City --____ 569.25 Van den Berge Cigar Co., Grand R. 131.25 Red Circle Candy Co., Milwaukee 33.52 George Ziegler Co., Milwaukee -_ 75.73 F. M. Paist & Co., Philadelphia __ 40.24 Badger Candy Co., Milwaukee -___ 60.82 Ammeo, New York City ----..-.-. 30.72 Julep Co;, Chicago —.. 0 2 SS ESOL Curtiss Cady Co., Chicago —_____. 68.00 A. A. Walter & Co., Albany -____ 20.80 Dudley Gum Co., Nashville .---~-- 50.37 P. Margarella, New York City -_.._ 38.17 Gold Brand Confectionery, Inc., IBORLON 2 eho ee ee 26.84 American Licorice Co., Chicago -. 35.49 Chicago Biscuit & Cone Co., Chi. 75.00 Schutter-Johnson Candy Co., Chi. 54.13 Smith Bros., Poughkeepis ---_____ 58.00 S.C. Coumbe (Co... St.. Paul: 100.75 American Candy Co., Milwaukee. 25.90 Ladwig-Reuter Candy Co., Milwau. 293.82 Gilliam Candy Co., Paducah ______ 40.34 Edgar P. Lewis & Sons, Inc., Boston 17.00 Walter H. Johnson Candy Co., Chi. 35.44 Geo. C. Miller & Co., Inc., Boston 64.34 Hollywood Candy Co., Minneapolis 26.29 Paul +. Bech Co:, Chicazo 1.2 53.84 Mars Inc... Chicago 22). 00o 89.20 Shotwell Mfg. Co., Chicago ______ 53.85 Fox Cross Candy Co., Chicago —~_ 34.51 Wm. Wrigley, Jr., Co., Chicago —. 55.50 American Chicle Co., Long Island 33.00 Sunte Bros., Chicago ....._._ 136.35 A. G. Morse Candy Corp., Chicago 111.36 Peter Paul, Inc., Naugatuck -__. 29.00 Muskegon Candy Co., Muskegon__ 43.06 Ambrosia Chocolate Co., Milwaukee 82.67 Jos. B. F'unke Co., LaCrosse ______ 66.91 National Candy Co., Chicago ____ 19.32 J. N. Collins Co., Philadelphia __-. 25.90 Redel Candy Corp., Milwaukee ____ 47.27 R. F. Keppel & Bro., Inc., Lancaster 29.38 Edward M. Becher Co., Cleveland 28.26 St. Laurent Bro., Inc., Bay City 22.73 Otto R. Justmann, Manistee ______ 33.00 Fair Play Carmels, Johnson City__ 63.86 In the matter of Kleanrite Auto Laun- dry Co., Bankrupt No. 4390, the trustee’s final report and account has heretofore been filed and a final meeting of cred- itors was held Oct. 29. The bankrupt was not present or represented. The trustee was present in person. No others were present or represented. The trus- tee’s final report and account was con- sidered and approved and allowed. Claims were proved and allowed. An order was made for the payment of expenses of administration and preferred claims, as far as funds will permit. There were no dividends. No objections were made to the discharge of the bankrupt. The final meeting then adjourned without date, and the case will be closed and returned to the district court, in due course. In the matter of Aloysius H. Carmody, Bankrupt No. 4363, the trustee has here- tofore filed his final report and account, and a final meeting of creditors was held Oct. 29. The trustee was present in per- son. The claims filed were proved and allowed. An order was made for the payment of expenses of administration and a first and final dividend to creditors of 4.5 per cent. No objections were made to the discharge of the bankrupt. The final meeting then adjourned without date, and the case will be closed and re- turned to the district court, in due course. Dec. 19. We have received the sched- ules, order of reference, and adjudication in the matter of Jacob Van Weelde, Bank- rupt No. 4742. The bankrupt is a resi- dent of the township of Kolton, and his occupation is that of a farmer. The schedules show assets of $950.50, with liabilities of $7,370.64. The court has written for funds and upon receipt of same the first meeting of creditors will be called. In the matter of Emmett F. Roche, ositive protection profitable investment ‘1 the policy of the Wy MICHIGAN 24 SHOE DEALERS MUTUAL FIRE INSURANCE COMPANY Mutual Building oe eA tec ton A a NCTA EIT TR ITI Lansing, Michigan EEE a a ai a BATES. Sti. December 28, 1931 MICHIGAN TRADESMAN ete., Bankrupt No. 4688, the first meet- ing was held Nov. 18. The bankrupt was present in person and by attorneys Dil- ley & Dilley. Several creditors were present in person and represented by at- torneys. Claims were proved and al- lowed. The bankrupt was sworn and ex- amined without a reporter. Fred G. Timmer, of Grand Rapids, was elected trustee, and his bond placed at $1,000. The meeting then adjourned without date. In the matter of Ernest A. Prange, Bankrupt No. 4684, the first meeting of creditors was held Dec. 17. The bankrupt was present in perso and represented by attorney Emil B. Gansser. Creditors were present in person and represented by attorneys Knappen, Uhl & Bryant; Lin- sey, Shivel & Phelps; Hilding & Hilding; Cleland & Snyder Francis L. Williams; Travis, Merrick, Johnson & McCobb and Seth R. Bidwell. Claims were proved and allowed. The bankrupt was sworn and examined with a reporter present. Fred G. Timimer, of Grand Rapids, was elected trustee, and his bond placed at $5,000. The first meeting then adjourned to Jan. 6 for further proceedings. The sale of assets was held on the afternoon of Dec. 17. The trustee was present in person and acted as auctioneer. Num- erous bidders were present in person. The stock in trade was sold to Joseph Sikkema, of Grand Rapids, for $6,100. The fixtures in the North store unit were sold to Mr. Sikkema for $1,000. The squity of the estate in the signs, cash ,egister and cash chute and three steel cases were sold to J. Kosofsky, of De- troit, for $50. The other parcels offered for sale were not sold and offers made were, for the present, not accepted and confirmed. The sale adjourned without date. In the matter of Emmett F. Roche, etc., Bankrupt No. 4688, the sale of as- sets was held Dec. 11. The trustee was present in person and acted as auction- eer. Numerous bidders were present i: person. The stock in trade was sold to V. Trankler, for $290. The fixtures were sold to various bidders in lots and par- cels for $188.50. The offer on the car was not accepted. The sales were con- firmed and the matter adjourned with- out date. Dec. 21. We have received the sched- ules, order of reference and adjudication in the matter of James L. Baker, Bank- rupt No. 4730. The schedules show as- sets of $75, with liabilities of $1,145.50. As to the district court reference as soon as the bakrupt has paid his filing fee the matter will go forward. The bankrupt is a resident of Kalamazoo, and his occu- pation is that of a laborer. Dec. 21. We have received the sched- ules, order of reference and adjudication in the matter of Hubert H. Vander Myde, Bakrupt No. 4741. The bankrupt is a resident of Grand Rapids, and his occu- pation is that of a laborer. Dec. 21. We have received the sched- ules, order of reference and adjudication in the matter of Neal Verwys, doing business as Verwys Auto Supply Co., Bankrupt No. 4748. The bankrupt is a resident of Grand Rapids. As soon as the bankrupt has paid his filing fee ac- cording to the district court reference the matter will go forward promptly. The schedules show assets of $2,468.80, with liabilities of $3,115.77. The list of cred- itors of said bankrupt is as follows: Paxes:: Grand Rapids 09 $140.00 Griplite Mfg. Co., New York City 18.00 National Rivet & Mfg. Co., Manne . 5.82 Keasbey & Mattison Co., Ambler 19.54 Hussell Mie. Co... Detroit _..._.____ 56.17 Sherwood Hall Co., Grand Rapids 68.45 Electric Service Co., Grand Rapids 25.00 Preferred Electric & Wier, N. Y. 47.31 Mich. Bell Tele. Co., Grand Rapids 31.45 Lynch Clarisey Co.. Chicago -__.._ 10.94 Pittsburg__ Plate Glass Co., G. R. 13.14 Godrich Silvertown Co., Grand Rap. Johnson Auto Electric Co., Re. Grant & Huizenga, Grand Rapids 20.00 Star Specialty Co., Chicago ------ 2.00 Jubilee Mfg. Co., Kansas City ---__ 18.00 Mitman Spanec Co. _... 11.00 Coorer Mig. Co., Marshalltown 221.32 Protection Products Co., Katamazoo 40.00 Dr. Wells, Grand Rapids Ellis Brothers, Grand Rapids 81.00 -- 1,809.38 Reliable. Tire Co., Muskegon —----- 375.00 Southern Friction Fabric Co., @hariotte (22202 se 350.00 Hughes Hardware Co.. Hudsonville 100.00 Auto Parts Distributor Co., G. R. 16.00 Press, Grava HRanids _..... 12.00 — > +. OUT AROUND. (Continued from page 9) reaction to the charges made therein. It came forth promptly and without reserve or circumlocution: “I have given the municipal administration of Grand Rapids the most careful scrutiny for fifty years. I saw many dark periods in the old aldermanic days, but I regret to say that the city administra- tion at this time is the poorest it has been for the past fifty years. In the light of this pronouncement, made by a man wliom everybody loves and respects, J think I will print the paragraphs which precipitated this opinion in black faced type. I have seen a good many anniver- sary publications in my day, but I have never had the pleasure of perusing a more unique publication than the After Fifty Years book now being sent out by the Michigan Millers Mutual Fire Insurance Co., of Lansing. This or- ganization first saw the light of day Oct. 28, 1881, and has forged to the front as one of the most progressive companies in the fire insurance field. The publication is 62 pages and cover —three covers in fact. It contains beautiful plates illustrating the men, living and dead, who have made the organization what it is, pictures of the new and old buildings, interiors of of- fices and inside appliances for the com- tort and convenience of the occupants. The illustrations are superb, the letter press is perfect and the arrangement is in accordance with the highest state of the printing art. The growth of the business has been little less than mar- velous. The total assets Dec. 31, 1930, were $4,249,391.08. The surplus to policy holders was $1,529,628.18. The losses paid since the organization com- menced business have been millions. nineteen The savings to policy hold- ers have been thirteen millions. The condition of the company reflects great credit on President A. D. Baker and his carefully selected associates. Considering the many things John I. ‘Gibson accomplished for Battle Creek during the thirty odd years he labored in behalf of her growth to greatness, I shall be greatly surprised if the good people of that city do not make a move at once to erect a monu- ment to the man who never failed in any undertaking he was asked to carry into effect. I would suggest that the top line dedicate the shaft or boulder to John Gibson The City Builder I think an opportunity should be given every child in Battle Creek to contribute at least a penny to this purpose, In view of the statement from mu- nicipal headquarters that funds provid- ed for the relief of the poor are entirely exhausted and that the funds provided for meeting the ordinary expenses of the city are nearly exhausted, some questions are naturally suggested, as follows: Where is the money coming from to operate the city to July 1? Where is the money coming from to meet relief dzmands to July 1? In the face of the present possible cash shortages up to July 1, nec- essary and proper lower assessments for next year will further reduce avail- able moneys for operating, plus an equal or maybe greater delinquency in next year’s tax payments? Government statistics issued this week, show that food products as a whole were 17% per cent. cheaper on Nov. 30, 1931, than they were on Nov. 30, 1930. About the same proportion holds good in dry goods and clothing. This means that much less money can be raised on mercantile stocks for 1932 than was raised by taxation in 1931. Notwithstanding this alarming situa- tion the city administration, with the possble exception of one commissioner, has given the issue which confronts us no consideration whatever. They are too busy snarling over fly specks to give any thought to the great gulf of debt which will soon George Perry never let municipal mat- ters. drift along in this way. Nor did the crafty old rascal who got some insight into business ideas from the conduct of his gambling houses, Nero fiddled while Rome burned. Our of- ficials sit tight and smirk over their great accomplishment in furnishing a few idle men employment while the city goes bankrupt. E. A. Stowe. confront us. ——_+ >. ____ Public Utilities. (Continued from page 11) being controlled by utility commis- sions in the various states. Management is probably the most important of any one of the seven points, if considered singly. 6. Mortgage Restrictions. The restrictions surrounding a util- ity are technical. They should rea- sonably protect the investor without handicapping the company. A utility cannot expand from earnings because rates only allow them a fair return on the property. It must depend on new capital for its expansions and it must be able to expand with the growth of the community in order to be a suc- cessful utility. Under the point of Mortgage Re- strictions should be considered main- tenance and depreciation. Ordinarily, maintenance runs between four and eight per cent. of gross earnings. De- preciation will vary between six and sixteen per cent. or the two consider- ed together, ten to twenty-four per cent, of gross earnings. It can be figured another way as to two and one- half per cent. of property value. One also should be sure that the franchises extend beyond bond maturities. 7, Future Earning Trend. Consider under this point good will of the community, usually represented by the ownership of preferred or com- mon stock by local stockholders. The territory served should be diversified geographically and industrially. It should have no competition. Also consider the territory as to future cus- tomers. In regard to the electric light and power industry, it is estimated that there are twenty million potential users and about eight or ten have now been reached. About seventy-five per cent. of the industrial power is now furnished by electricity. Only one per cent. of the railroads are electrified and only eight per cent. of the farms. It is estimated that only fifty-five per cent. of the population of the United States are now living in dwellings lighted by electricity. In the last few articles we have considered the seven points which should be used to judge a public utility bond. These can be obtained in full detail from the Chicago Journal of Commerce. They are: 1. ‘Stability of Earnings. 23 2. Financial Yardstick. 3. Fair Value of Property. 4. Service. 5. Management. 6. Mortgage Restrictions. 7. Future Earning Trend. Jay H. Petter. ——_»++ + —____- 3efore you allow a_ price-cutting competitor to excite you, be sure you know just what quality of merchandise is being cut, just what his cut-rate values are. GREENE SALES CO. SPECIAL SALES CONDUCTORS Reduction — Money-raising or Quitting Business Sales. 142 N. Mechanic St. Phone 9519 JACKSON, MICHIGAN Sand Lime Brick Nothing as Durable Nothing as Fireproof Makes Structure Beautiful No Painting No Cost for Repairs Fire Proof Weather Proof Warm in Winter—Cool in Summer Brick is Everlasting GRANDE BRICK CO. Grand Rapids. SAGINAW BRICK CO. Saginaw. Phone 61366 JOHN L. LYNCH SALES CO. SPECIAL SALE EXPERTS Expert Advertising Expert Merchandising 209-210-211 Murray Bldg. Grand Rapids, Michigan Business Wants Department Advertisements inserted under this head for five cents a word the first insertion and four cents a word for each subse- quent continuous insertion. If set in capital letters, double price. No charge less than 50 cents. Small display adver- tisements in this department, $4 per inch. Payment with order is required, as amounts are too small to open accounts. Have $46,000 worth of Detroit real estate which I will trade for good live hardware. Address No. 484, c/o Mich- igan Tradesman. 484 WANTED—A position as clerk or man- ager in either a hardware or general store. Reasonable salary. Would con- sider buying an interest. Address No. 485, c/o Michigan Tradesman. i : 485 WIDOW has good clean grocery stock and fixtures for sale. Good business. Must sell to settle estate. Address No. 486, c/o Michigan Tradesman. 486 FOR SALE—Shoe repair shop, in a good town. +.___ Delay Spring Drapery Plans, Manufacturers of draperies are wait- ing for prices on printed frabrics to show more stability before launching plans for their spring sales campaigns. Producers expect a resumption of drapery buying immediately after the first of the year and expect the re- newed activity wil! prove an effective Preventive to further price cutting in the piece-goods market. In all prob- ability spring drapery lines will not be completed until early in February be. cause of present unsettled conditions. January demand will be chiefly for low-price products suitable for home furnishings sales, Hopous Christmas Tide. Ring out sweet bells of Christmas, Herald wide the newborn King. Peal deep your glorious anthem, With joyous hearts we'll sing. Peace is chimed from every hilltop; ‘*Peace on earth, Good will toward men;” E’en the happy, carefree snowflakes Fall serene on home and glen. Thank God He sent the Christ Child, Whose birthday every year We reverence so deeply, As we feel His presence near. God bless the weary-hearted The lowly and the meek, And may the Christly spirit Enter lives forlorn and bleak. Fling far your tender message, Christmas love in every bell, For the melodies you broadcast All the great glad tidings tell. Frank K. Glew. Fast Selling Lines mean rapid turnover of stock — less money invested and more profit for you. It is to your advantage to push Baking Powder Same Price for over 40 years 25 ounces for 25c The price is on the package and in all K C Baking Powder advertising. Your profits are always protected. The turnover is fast. Millions of Pounds Used by Our Government CALL US WE SAVE YOU 25% TO 40% ON YOUR INSURANCE COST CGIOL’O THE MILL MUTUALS AGENCY 208 NORTH CAPITOL AVENUE LANSING, MICHIGAN Phone 20741 “gy See : see EER A Sia 3s stale esha eetsatige Oe vee > are ncndepellr SER ei’ HE enim NO Ca nat