IDI ROR0S BESS SSS ZENO is Dr OYIST AS a CAINE RATNER SED ZR LipONny - FESS SS ) ONS a $ SU IIES SINY ew a owt Pra SONS : v yf 7 Ik eee: ve GANAS ot Be aes © « ae ia 9 Te Me Ra )) ee DISS ho di, Os 2 i ort A Cel: Aes rt ORES Awe ey AR Se GK ol & ee s= & & CSE C an rT ) VEY ON BER || me (2 ee 5) Pe Lyd ce 'G (Tae RI? Ce: is ie EN: a i ie Ai ye my (OES Se (Neca ore me Cintwaeenes ea Rees NF a Se @ePUBLISHED WEEKLY Ge AG ey, TRADESMAN COMPANY, PUBLISHERS Sk AS ST. 1883 4 SIE On ewe oA DELI IS CS SOUS CESS EY NAT NS 2p a FERS ZAG Forty-ninth Year GRAND RAPIDS, WEDNESDAY, MARCH 30, 1932 Number 2532 The Timeless Things Men write their names on marble, and in a little day The wind-rush and the rain-wash erase them quite away. Men build them halls of granite—and Time's ironic hand Makes of their grandeur at the last but rubble in the sand. The towers of Troy and Babylon have withered, bronze and stone; The names of Nineveh and Tyre are wind and dust alone. They heaped their beams to heaven—they delved earth's inmost deeps— And the slow turf alone may mark where their dead pride now sleeps. But firmer far than marble are stones of mortal trust, And human hearts remember when granite turns to dust; And he who builds for human needs, for service tried and sure, While faith and honor fame undimmed, his work will yet endure. O builders, toilers, artisans, hewers of wood or stone, Toiler and task are dust at last; the dream remains alone. So let the fire of high resolve harden the baser clay— That Time may test your work at last and turn, repulsed, away! Ted Olson. He RE’S A money - making ’ LEADER. lan ay : POOND NET: . s Co OT EEE ae Chase & Sanborn’s Dated Coffee makes an ideal leader for your store. It’s nationally advertised — a quality product—and it meets the popular demand for coffee ‘freshness’. The date on the can guarantees that. Delivered to you under the famous Standard Brands merchandising plan of small stock, small investment, quick turnover. This means quick profits. Chase & Sanborn’s Dated Coffee is one of your most profitable items. Feature it in your advetrsiing,—display it on your counter,—recommend it to your customers. Pushing this popular item pays! CHASE & SANBORN’S Dated COFFEE A Product os STANDARD BRANDS INCORPORATED Wholesale Only Wholesale Only DISTRIBUTORS of PINE TREE Brand FARM SEEDS Vigoro Inoculation Semesan Bulk GARDEN SEEDS Packet Vegetables and Flowers We specialize in LAWN GRASS and GOLF COURSE Mixtures SEEDS Write for our special prices INSTANT SERVICE Telephone 445 | ALFRED J. BROWN SEED CO. 25-29 Campau Ave. GRAND RAPIDS, MICH. Wholesale Only Wholesale Only Fast Selling |_ines 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 Ree a thy fi ge i agg eee ee Forty-ninth Year MICHIGAN TRADESMAN E. A. Stowe, Editor PUBLISHED WEEKLY by Tradesman Company, from its office the Barnhart Building, Grand Rapids. UNLIKE ANY OTHER PAPER. Frank, free and fearless for the good that we can do. Each issue com- plete in itself. DEVOTED TO the best interests of business men, SUBSCRIPTION RATES areas follows: $3 per year, if paid strictly m advance. $4 per year if not paid in advance. Canadian subscription, $4.04 per year, payable invariably in advance. Sample copies 10 cente each, Extra copies of : urrent issues, 10 cents; issues a month or more old, 15 cents; issues a year or more ald, 25 cents; issues five years or more old 50 cents. Entered September 23, 1883, at the Postofhce of Grand Rapids as second class matter under Act of March 3, 1879. JAMES M. GOLDING Detroit Representative 507 Kerr Bldg. SOME TRENDS IN TRADE. Sidelights on the General Business Situation. That the American Tobacco Co.’s lavish expenditures last year for Lucky Striké advertising were not money thrown to the winds may be seen in their annual statement. Despite the low level of general business and a lower trend of sales in the tobacco industry for most of the year, this company earned $9.07 a share, against $8.56 in 1930. Taken as a whole, the “big four” cigarette companies reported record net earnings. Do advertising and courage pay? Some of the sympathy now being extended, the railroads is of a practical nature. The Texas Railroad Commis- sion is denying permits to truck own- ers to engage in the cotton traffic to Gulf ports, partly on the ground that their operations would impair the ef- ficiency of rail service. Our merchandise exports in Febru- ary were valued at 155 million dollars. In 1931 they were 224 million, in 1930 they were 349 million and in 1929 they were 442 million. Since the de- cline from 1929 is much greater than can be explained by reaction in gen- eral business or decline in commodity prices, the figures give added ammuni- tion to the growing army of men who believe that foreign trade is being strangled by tariff barriers. After its sharp rise last week of four fractional points, the Irving Fisher Index of Wholesale Commodity Prices dropped two fractional points to 63.1. The record low was 62.9, made two weeks ago. A year ago it averaged 759 in March. Professor Fisher’s in- dex of the Purchasing Power of the Dollar rose to 158.4. A year ago it was 131.8. ‘ Last week’s decline in grain prices, precipitated ‘by the adverse prohibition vote and the Farm Board’s announce- ment on selling our surplus abroad, caused a decline of fifty: million dollars in values of crops on hand. The long- term outlook may, however, be more bullish, as the administration’s move is interpreted as a definite severance of the remaining ties binding the Gov- ernment to private business. This spring’s planting of cereal crops and cotton will be far less than average. A combination of several factors— the wage cut, freight rate increase, slashing of maintenance charges and an extra day in the month—has result- ed in a number of railroads reporting larger net earnings in February than in January, including the B. & O,, C. & O., Illinois Central and Chicago Great Western. Is 1921 repeating it- self? In mid-summer of that year a wage cut became effective and in the following months expenses fell faster than gross earnings. Railroad share prices responded immediately and soon were followed by an upturn in securi- ties of indusrtial companies. History sometimes does repeat itself. Those who feel disappointed by the dearth of signs pointing to a “spring rise” may find consolation in another comparison with the 1919-1921 depres- sion. The index curve of industrial production in 1921 continued to fall until May, when it turned abruptly and continued to adwance, subject to slight dips, for two years. Again in 1924 the index pointed down at this time of the year and touched bottom in mid-sum- mer. It turned up at that time and continued up until 1929. Annual reports to stockholders sel- dom. call attention to mistakes made by the management. The report signed by Z. G. Simmons, president of the Simmons Co., contains a line of un- usual and refreshing candor. Referring to closing the plant of the Berkey & Gay Co., and the writing off on the Simmons books of the entire invest- ment in that furniture-making subsidi- ary, Mr. Simmons says, “This pur- chase was a mistake.” The blue side: automobile output in February was 4 per cent. below Jan- uary, in contrast with a normal season- al rise of 20 per cent. The rosy side: sales of new passenger cars during February in the first twenty-five states for which registration are available show an increase of 9.63 per cent. over January. Commercial car registrations in same states increased 7.73 per cent. Now that the country has plenty of good 5 cent cigars, what we need seems to be a new industry which will produce as much in the way of em- ployment and profits as the electric refrigerator has done in the last decade. With the sale of 965,000 household units in 1931, the total number sold in approximately ten years reached nearly four million, for which consumers paid well over a billion dollars. The average retail price has fallen during the period from $600 to $258. GRAND RAPIDS, WEDNESDAY, MARCH 30, 1932 Money in circulation has declined more than 100 million dollars in the last month. This decline and country- wide reports from merchants of the sudden appearance of many of the old large-size bills point to decreased hoarding and increased confidence. May businses men continue to count safely upon an increase in population to provide an automatic increase in their sales? A preliminary estimate of births in 1931, made last week by Dr. C. E. Baker, of the Department of Agriculture, shows a figure at least 150 thousand less than the year before. On the basis of drastic curtailment of immigration and continued decline in the birth rate, statisticians now predict that our population will become stabil- ized at around 140 million people with- in the next twenty years. It is interesting, even if not nourish- ing, to learn that the aggregate earn- ings for 1931 of 379 industrial com- panies were 78.09 per cent., less than in the peak year of 1928, but that in 1921 as compared with 1920 the decline shown by the same companies was 91.64 per cent. —_+ + +-____ Are We a Race of Rainbow Chasers. It is strange that a man will be a persistent disciple of what he pretends not to believe. A people or a nation will do the same thing. We set out for inflation. We got it. The most terrific, untimely, treacher- ous inflation of all time. When worth- less stocks were advanced 1,500 per cent., the bottom fell out. Investors were left “up in the air.” Now we are building inflation ladders to let them clamber down to earth. Frozen assets were shooting up like Jack’s bean- stalk. Now we are calling for relief beyond belief. On top of the Recon- struction Finance Corporation of two and one-half billion dollars, economic leaders are asking the Senate of the United States to vote $5,500,000,000 prosperity loan, for starting reconstruc- tion, provide jobs for millions of un- employed and revive sagging business. Have Americans become a race of rainbow chasers? Must we ever be called intemperate? Perhaps there is a reason for our intemperance. Our fathers came into a goodly land, flow- ing with milk and honey. Their chil- dren, and their children’s children still cried for more; more honey, more milk. Day unto day was insufficient. They wanted to do big things and to do them in a big way. The temperate and grad- uated return of the seasons they would have changed if they could. The rising and setting of the sun was too old fashioned and out of date. Night they turned into day and day into night. We lost poise. We gained noise. What was the result? Combinations, billion dollar corporations, quarter mil- Number 2532 lion dollar and half million dollar sal- aries, private yachts at a cost of many millions. Rings on their fingers and bells on their toes. What a jamboree. It was contagious. The man next be- low the quarter of a million dollar sal- aried man, tried to be as fortunate (or unfortunate). We did nothing tem- perately. We have become a Nation of economic inebriants. The spinning wheel, the hand flail, the dasher churn, and the old millstone would be a pa- thetic but salutary cure to-day. Our intoxication and dramatic sky-rocket- ing have left us high and dry—very dry—and everyone crying for a drink. We have unemployed — millions they say. Our mothers taught us an idle brain is the devil’s workshop. This is true. What America needs to do is not to borrow billions, but to build modest homes, destroy the in-a-door bed, bring back the little garden and the fireside, and to beautify the land. Reforestation is practical. It should be popular. Cleanliness is next to Godliness. We should clean up our roadsides, cleanse our cities, tear down the old unsanitary buildings, clean the alleys, remove unsightly sign boards, return the swamps to the beaver and the muskrat and otter, plant shade trees along every roadside from the Atlantic to the Pacific. Stop doing big things. Start doing beautiful things that build character, comfort, and con- tribute to the peace and composure of our people. Quit worrying. There are more pen- cil shooters working overtime to hit off messages on the wickedness of over-production and crop surplus than are necessary for a hundred worlds like this. Listen to the terrible position of wheat surplus to-day. We have, ac- cording to the Government report in all of the United States and Canada, as of March 1st, 580 million bushels of wheat, not deducting the quantity re- quired for seed. This is equivalent to three and one-half bushels per capita. Three and one-half times 60 cents 4 bushel, is $2.10; $2.10, the price of a good pair of silk stockings, has turned worry loose all over this land. What are we going to do with all the wheat? And we have never had, as we heard it spoken from the lips of James J. Hill, at any time in America, more than six and one-half bushel of wheat be- tween a man and starvation. Wheat consumption increasing now 5.8 bushel per capita. Safety matches can shake the finan- cial structure of two continents. “Your physical trouble are due en- tirely to your defective teeth. Now let me examine them.” “All right, doctor,” muttered the pa- tient, “hold out your hand.” Chas. A. Heath. Se ae oc Be ee taal BE a : H & Boe TN ae a ace a hae Esa iediuaviies Siok, Seabank pial id tat ht ile id pee ele MICHIGAN TRADESMAN March 30, 1932 MEN OF MARK. John A. Higgins, the Well-Known Flour Miller. Large merchandising and manufac- turing corporations have responsibili- ties and obligations to three. classes of individuals, the public, their employes and their stockholders. Many organizations of this charac- ter are of such size to-day and serve the public so constantly and intimately that they have become a public neces- sity, in the same sense as our public utilities. (Hence, they have the same obligation to perform to the public as the utilities. Markups must be rea- sonable, quality must be maintained and service must ‘be rendered, no mat- ter what effort or sacrifice this may require from the company’s personnel. A real obligation to employes neces- sitates payment of a fair wage and sympathetic consideration of working conditions and a determined and last- ing effort to keep personnel employed, particularly at times when the fear of unemployment amounts to almost a terror in the minds of the wage earnerns. To stockholders who have entrusted their money to a corporation, and who often are dependent on its earnings for a livelihood, there is the responsibility to conserve the soundness of the com- pany’s financial position, to maintain its reputation with the public and to produce earnings justifying dividends, by every means within sthe company’s power, During 1932 it will not be easy to keep an even keel in the discharge ofa merchant’s responsibility to these three classes. It will require courage, unceasing effort, patience and sym- pathy on the part of everyone of these classes for every other class. John A. Higgins was born at Nunica, July 14, 1876. His parents on both sides were born in Ireland, hav- ing been natives of the County Mayo. At the age of four years, the family moved to Coopersville, where John spent his boyhood, graduating from the high school in June, 1894. In the fall of the year he entered the Grand Rapids Business College, from which he was graduated in June, 1895. Next winter he taught school in Ravenna township, Muskegon county, subse- quently working for nearly a year for the Ocker & Ford Manufacturing Co. here as assistant book-keeper. He then sought and obtained employment in the store of L. & L. Jenison, at Jenison, with whom he remained eight years, He spent three years of this time in the store, afterwards devoting his time to the grist’ mill, which he managed the last three years he was with that firm. In 1905 he joined with W. C. Mounteer and others in pur- chasing the flour and feed business of Watson & Frost, which was merged into a stock company under the style of the Watson & Frost Co., with a capital stock of $15,000. Mr. Higgins was elected Secretary and one of the managers of the company, a position he still retains. In 1908 the capital stock was increased to $50,000, at which time about seventy-five Grand Rapids retail merchants were interest- ed in the corporation, financially, in- cluding some of the best merchants in the city. After the capital stock was increased, the company erected and equipped an entirely new mill at 126 Second street, adjacent to the G. R. & I. railroad. The mill has a capacity of 200 barrels of flour every twenty-four hours, its principal brands being New Perfection, Red Arrow, Tip Top and Golden Sheaf flour, Perfection’ buck- wheat and Watson’s self-rising flour, which is sold in 3 pound cartons. The company makes a specialty of buck- wheat flour and also puts up self-rais- ing flour in larger packages than the 3 pound cartons on which it has a large trade in the South, The sales of the company have amounted in some years to $2,000,000. Two salesmen are kept constantly employed—Leo H. Higgins as general salesman and cratic ticket, being elected to remain at home on both occasions. This re- sult was not due to the personal un- popularity of Mr. Higgins, but to the fact that Ottawa county is so over- whelmingly Republican that a Demo- crate stands little show of election. Mr. Higgins’ hobbies are golf and base ball, to both of which he devotes his spare hours. He plays as hard as he works, which is saying a good deal, because all he has in this world—and he has achieved no mean success—is due to persistent effort, constant ap- plication to business and a pleasing personality which enables him to make and retain friends. Although Mr. Higgins presents a serious expression of countenance he has a humorous vein coursing through John A. Higgins. Henry Dornbush in the city and sub- urban trade. Mr. Higgins was married June 26, 1906, to Miss Lottie A. Jenison, daugh- ter of Hiram Jenison, of Jenison. They had three children—two daughters and a son—who are all in school, Mrs. Higgins died six years ago and in 1930 Mr. Higgins married Miss Margarie Daniels’ of Tampa, Florida. They have a daughter five months old. They reside in their own home at 301 South Fuller avenue. Mr. Higgins is a member of St. Thomas church and the Knights of Columbus. ‘He has never held any office in either organization, but while he resided at Jenison he was Justice of the Peace for two years and School Inspector for two terms. He was also a candidate for County Clerk of Ottawa county twice on the Demo- his anatomy, and this faculty of pro- voking mirth is a happy characteristic. He is charitable, liberal in his views and invariably pays homage to merit. He does not believe in extracting fame and glory from ancestral skeletons to offer as bounty for recognition in the social realm, but judges _ personal worth by the kind of noise an individ- ual makes in the world. He is not satisfied with merely being good, but strives to be good for something. The world is enriched by his presence, and the influence he exerts for good is surely accorded par value at the goal of ‘human destiny, ——~>++>__ Look for the small jobs which no one else wants; do them well and the bigger ones will come to you. A small job well done is worth more to you and your employer than the biggest job half done. From Head Sawyer To General Store Owner. On a bright sunny day, sixty years ago, with the temperature just about what it is to-day, Tony Baker, of this city, his father and mother, Mr. and Mrs. John Baker, and eight brothers and sisters arrived in this city on the Grand Trunk Railway from New York City, where they had landed after a two weeks’. trip across the ocean from their native land, the Netherlands. Sixty years ago the lumber industry was booming and sawmills sang and the air was full of sawdust, the fresh white pine and new cut lumber giving forth pungent odor that is always asso- ciated in Mr. Baker’s memory with his first impression of this spot, to which the family had come after days of weary traveling. Mr. Baker has seen the rise and fall of the lumber industry in Michigan. For thirteen years he was head sawyer in the mills here associated with Boy- den and Ackley, names standing high among the lumber barons of that day. He was in the Upper Peninsula at Gladstone and Sturgeon Bay, following the course of the receding line of the forest, which constantly gave way to the terrific demand of the insatiable sawmills. The sawyer has cut 150,000,000 feet of white pine, a tremendous amount, when visioned to-day. Following the lumber days Mr. Ba- ker became associated in a general store which was started by his family and he has continued to operate this business, but which has changed much in character since the early days of storekeeping in a pioneer lumber vil- lage. From board walks, sawdust roads and modest frame buildings to the city to-day with miles of paved streets, beautiful homes and thriving business districts has been the gradual change which Mr. Baker has seen during his sixty years of residence here. One by one the members of that little family have gone beyond, until there are only a few of the little group left who stood with baggage in hand on the platform of the old depot, six decades ago.— Grand Haven Daily Tribune, —_+~++>____ Freezing Rivets. For those who use aluminum alloy, here is an interesting stunt from the Pacific Coast. Aluminum alloy rivets, such as are used in airplanes, harden so rapidly after a heat treatment that unless they are promptly hammered, they will split—or at least develop a weakness which in airplanes cannot be tolerated. The old way was to heat the rivets, then rush them to the job as fast as possible. Now, however, the Boeing Airplane Co. has discovered that if heat-treated rivets are packed in solid carbon dioxide (dry ice), they can be kept throughout the day with- out becoming brittle. At 10 degrees above zero they could be kept for 4 week. —_22.>—_ Yet in quiet villages there are mil- lions of people whose greatest anxiety is the neighbor’s flock of chickens OF Willie’s marks in school. “ean Wa March 30, 1932 DETROIT DOINGS. Late Business News From Michigan’s Metropolis. The Jefferson Wholesale Auction House has leased the building at 109 ;East Jefferson and, in addition to handling auction stocks of goods, will carry on a cash and carry jobbing busi- ness of regular mill lines of men’s and women’s furnishing goods. Sy Blum will act as auctioneer and Clarence Gottesman will be manager of the wholesale departments. The sudden death last week of Samuel B, Kahn, prominent in ‘busi- ness and civic circles in Detroit and Highland Park, came as a shock to his many friends. Mr. Kahn, upon his ar- rival in this country from the home of ‘his birth in Lithuania, moved to Har- risville. (He soon ‘became one of that village’s most solid business men and served for several terms as mayor. Later he moved to this city and en- gaged in the dry goods business with A. Michelson in Highland Park. The firm -name was Kahn & Michelson. Later he purchased the interests of Mr. Michelson and continued the con- duct of the ‘business ‘under the style of the Highland Park Dry Goods Co. until his death. He served as a mem- ber of the Highland Park police and fire commission and was prominent in Jewish welfare work and Masonic af- fairs. The Supreme Hat ‘Co., representing Eastern manufacturers of hats, has opened a stock room at 15 Grand River avenue, East. The Detroit Mill Outlet Co., whole- salers and distributors of men’s fur- nishing goods and pants has opened for business at 134 Jefferson avenue, West. Sam Verona. well known to the retail trade in this city, is acting as manager of the business. Plans for remodeling the store at Washington boulevard and ‘Clifford street, formerly occupied by F. Rol- shoven & Co., have been announced by Charles W. Warren & Co., jewelers, who will occupy the new quarters about May 1. A 20 per cent. composition offer, payable in cash following confirmation, has been accepted by creditors in in- voluntary bankruptcy proceedings against Witkowski Sons & Co., retail dry goods and furnishings, 5504 Mich- igan avenue. Nominal assets are given as $226,472 and liabilities $212,230 in schedules filed in U. S. Court here. Assets include stock, amounting to $7,- 700, and real estate, valued at $200,000. Secured claims are given as $161,789 and unsecured claims, $43,900. ‘Credi- tors with claims of $500 or more are: Emerson Hat ‘Co., Danbury, Conn., $1,- 331; J. Freedman & Co., New York, $2,397; Michael Stern & '‘Co., Roches- ter, $500; Newton Annis, Detroit, $604; Standard Mfg. Co., Erie, Pa. $700; M. Wile & 'Co., Buffalo, $13,997; Sy!- vester Kozlowski, Detroit, $5,625; S. Bartkowiak, Detroit, $10,800; Peoples Wayne Bank, Detroit, $11,280. April 9 now is assumed to be the date of the new ford’s debut. It is known that 200 of the new models, and others running ‘back to 1908, are going to participate in a parade which will be the high light of Dearborn’s civic party set for that date. The appear- ance of the new eight and revised four women’s MI{CHIGAN TRADESMAN are regarded as entirely too momen- tous to be confined to a strictly home- town affair, so it is concluded in De- troit that the same date will mark the National coming-out party of the car. Production now is said to be proceed- ing at a rate of 200 or more cars daily, with heavy schedules to be undertaken on April 1. The new Plymouth, Chrysler’s in- ducement to ibuying in the low price field, will make its appearance on April 3. The introduction of this sixty-five horsepower, 112 inch wheel- base ‘four emphasizes the expansion of small car proportions. The price of the new model, together with mechani- cal details, is being withheld, but it can ‘be said that there has been a minor revision in the floating power engine mounting which makes it even more effective. Another new model scheduled for appearance early in April is Franklin’s air-cooled V-12. Specifications of this 150 ‘horsepower product have been known since January, but production was deferred until the beginning of Spring. ‘First shipments of the finish- ed car now are being made and dis- plays in all parts of the country are ‘being arranged. Five bodies for the twelve are being manufactured in the new addition to the company’s plant, which turned out its first body last week, Following up Buick’s million-dollar advertising plunge to direct attention to its $995 eight cylinder sedan, the chain of motor shows which General Motors is planning in fifty-five cities is attracting widespread attention. The chain display represents the most ex- tensive promotional undertaking of its kind ever attempted and its results are going to be watched not only by other motor car manufacturers but by busi- ness, industrial and economic observ- ers generally. Whether the four increases in motor car prices that have occurred recently are forerunners of generally higher price tags on the 1932 models is a puzzling subject in Detroit at the mo- ment. General sentiment seems to be that the next sixty days will decide the question. If they are marked by a re- sumption of quantity buying on a real scale, and divided reasonably between the various price classes, it is believed [kely that the sensational low prices quoted at the beginning of the year will hold. Otherwise, upward revision appears inevitable. ——> 2. Just a Few Lines From Grand Rapids Council, A large percentage of our members “Let their conscience be their guide,” but only a few of them change their mind when they have already started toward a serious accident. However, R. E. Groom is in the latter class. He really threatened to have a_ serious accident when in Flint last week, but his conscience, or one of the old car- riage steps, which are still to be seen some places, stopped his car, which was surely headed for a dwelling house. The results were a little disastrous for the front end of machine, and Bob, “took a day off’, employed some me- chanics who otherwise would have re- mained idle, and gave a good demon- stration how not to hoard money. We commend you for your thoughtfulness in behalf of-the order and appreciate your saving it all the money you can at this time. Raymond W. Bentley, jobber in ci- gars and tobacco, has been confined to his home during the past week, battling with an attack of the flu, which is attacking quite a few good men. He has won the fight and will make the usual trip Northward this week. It seems to be true that an active person is in more danger of injury than others. Some weeks ago Brother Bentley se- verely injured his ankle and suffered much pain and inconvenience. Last week he received a check in full a very satisfactory settlement from the United Commercial Travelers of America, for the time he was compelled to lose by reason of the accident. They do treat their members right. The writer called to-day to see Marion D. Estee, Herkimer Hotel, who has been on a vacaton also, en- gaged with a few rounds of fight with the flu, and it is our judgment that he won the decision, as he was out taking in the ozone. Glad to report the im- provement. The Salesmen’s Club of Grand Rap- ids were entertained at the luncheon meeting at-Rowe Hotel last Saturday, by Edward Dreier, who exhibited some moving pictures of Michigan and gave a very interesting lecture in connection. The pictures showed scenes along the Muskegon and Pine River, Hamlin Lake, sand dunes near Grand Haven and pictures of natural history showing wild life in Lake county region. The Club meets at 12:30 p. m. and all per- sons engaged in sales or commercial work are eligible to membership. From all the reports which have been handed to and telephoned the scribe the past week, he begins to have some fear that we will not be able to find room for all the new candidates who will appear for initiation at the meeting on April 2. We know the membership committee is active and that they have been reasonably suc- cessful, but it seems that we will have a real surprise when we see the unusual line-up. The Lapsation Committee, which is a new one this year, seem to be doing some “gum shoe’ work. We know they will give a good account of them- selves when led and directed by Brother John B. Wells, and we will be very happy to report their activity, when we get the “straight low-down” on how they are proceeding. The year is very young yet. The Ladies Auxiliary will meet also April 2. After a business session, bridge and five hundred will be played with prizes for the winners. Cards will be continued until close of Council meeting, then refreshments will be served, and dancing until 11:45 p. m. The parties have been very successful and highly enjoyable. If any brother has missed. them this season thus far, come to the next one, April 2, 7:30 p. m. Temple of Loyal Order of Moose, Cherry street and Division avenue. One of the worth while events at the next meeting, will be the message of the leader in “Team Work in Busi- 3 ness Campaign,” Brother H. F. De- Graff. This message is from Colum- bus headquarters of the United Com- mercial Travelers of America and it is important that all of us should hear it. In addition to that, there is other work to be unfolded in connection with the progress of “Team Work in Business.” Our genial Secretary - Treasurer, Homer R. Bradfield, with his family. spent the Easter holidays with his son- in-law and daughter in Detroit. Listen! Mark the 16th day of April on your social calendar right now be- fore it is overlooked or forgotten. Allow nothing else to interfere. This is the date, at 7:30 p, m. which will inaugurate a series of parties, conduct- ed by the team work group, consisting of H. F. DeGraff, Council Leader, and Rutledge W. Radcliffe, A. F. Rockwell, F. L. Kuehne, Gilbert Ohlman The big sport at this party will be “Keno” with a large variety of prizes, and a brief talk on Team Work in Business. The group is going at this in a big way. They are expecting brothers Charles Blackwood, of Kalamazoo, Grand Counselor of Michigan, Maurice Heuman, Grand Secretary and Mayor of Jackson, Mich. A. G. Guimond, State Director in Team Work, “Jim” Daly, editor of Sample Case, and William J. Sullivan, Supreme Secre- tary. Also officers of Grand Rapids Association of Commerce wlil be in- vited. All of this merits an attendance of about 90 per cent. of the member- ship, and the reason why we say 90 per cent. is because the other 10 per cent. will be out of the city. The party will be held in Moose Temple. We have read with a great deal of interest the statements of Gov. Frank- lin D. Roosevelt, of New York, and Roger W. Babson, famous statistician, that the prosperity of the country could be Drought back by the traveling salesman. They undoubtedly will be a factor in restoring commercial confi- dence, but we wonder if the above gen- tlemen realize how much of a burden is now being borne by traveling sales- men. Many companies during this de- pression have put their salesmen and representatives on a strictly commis- sion basis, and commissions are not paid until the close of the month in which goods are shipped. I have heard of some strong (financially) corpora- tions going even one better, and they will not pay commissions until the merchandise or services sold have been paid for and the checks cashed. In doing this the poor devil of a salesman is financing his company, instead of the company financing the salesman. In addition to selling, they are re- quired to give their time to collections, adjusting claims, etc. Most salesmen are human and still working to accu- mulate their first million, and it is not easy to maintain your morale and talk and exude confidence and prosperity on the road when the gas bill is not paid at home. It is perfectly all right to expect big things of traveling sales- men, but in the name of common sense and sound reasoning, should not the employer share the burden with them? “Tt is an ill wind that blows nothing (Continued on page 23) MOVEMENTS OF MERCHANTS. Grand Rapids—The Henry Riechel Drug Co., 634 Bridge street, has de- creased its capital stock from $38,000 to $7,600. ' Detroit—The Neckar Water Soften- er Corporation, General Motors Bldg., has changed its name to the Neckar Company, Inc. iMarquette—Thieves entered John’s Place, grocery and meat market and carried away stock valued at several hundred dollars, Ypsilanti—Harry Freed, tailor, has filed a voluntary petition in bankrupt- cy at Detroit listing assets $13,462 and liabilities of $2,500. Detroit—The American Hume Con- crete Pipe ‘Co., 1139 Griswold street, has decreased its capital stock from $100,000 to $25,000. Sturgis—-Walter E. Reick has en- gaged in the grocery business at 211 North Park street. Mr. Reick will conduct an I. G. A. store. Traverse City—Walter E. Boening has engaged in the grocery business at 523 South Union street, the store being remodeled and redecorated... Saranac—Thieves entered the gro- cery store and meat market of John Adgate and carried away the contents of the cash register and considerable stock, Detroit—The Brooks ‘Clothes Shop, Inc., 1300 Randolph street, clothes for men, thas been incorporated with a capital stock of $1,000, all subscribed and paid in, ‘Harbor Springs—Joseph F. Stein, who has conducted a men’s clothing and furnishings store here for the past thirty-five years, will retire from trade owing to ill health. Kalamazoo—The Westend Furni- ture Co., has merged its business into a stock company under the same style with a capital stock of $4,500, all sub- scribed and paid in. Baraga—The Baraga cheese factory, which was closed last fall because farmers did not furnish a sufficient quantity of milk to keep it operating, will open for business April 4. Battle Creek—iMiller’s, Inc., con- ducting a chain of jewelry stores in Michigan, has opened a unit in the Post Tavern building. It is under the management of Samuel Mosher. Royal Oak—Raymur, Inc., 419 South Washington avenue, general merchan- dise, has been incorporated with a cap- ital stock of 100 shares at $10 a share, $1,000 being subscribed and paid in. Detroit—Harry Edelson, Inc., 230 East Grand River avenue, has been or- ganized to deal in wearing apparel for women and children, with a capital stock of $1,000, all subscribed and paid in. Detroit — Meat Distributors, Inc., 11900 East Jefferson avenue, has been organized to deal in meat at wholesale and retail with a capital stock of $5,000, $2,000 being subscribed and $1,000 paid in. Lake Orion—Lee C, Anderson, Inc., has been incorporated to conduct a mercantile, lumbering, etc., business with a capital stock of 25,000 shares at $1 a share, $5,000 being subscribed and paid in. Grand Rapids—The Tilma Store, 754 Leonard street, N. W., is modernizing MICHIGAN TRADESMAN its store building inside and outside and adding new departments and in- creased stock in the women’s and men’s furnishings. ‘Detroit—Bluekamel, Inc., 308-A-309 Hofmann Bldg., cosmetics and toilet preparations, has been incorporated with a capital stock of 250 shares at $100 a share, $25,000 being subscribed and paid in. Detroit—The Baird Differential Con- trol Co., 4417 Second boulevard, has been incorporated with a capital stock of $100,000 preferred and 100,000 shares at $1 a share, $53,965 being subscribed and $1,000 paid in. Flint—The Michigay Corporation, 702 Flint P. Smith building, clay and clay products, etc., has been organ- ized with a capital stock of 10,000 shares at $1 a share, $8,000 being sub- scribed and paid in. Detroit — Arthur B. Gilbert has merged his drug business into a stock company under the style of the Gil- bert Drug Co.. 1730 St. Antoine street, with a capital stock of $1,500, all sub- scribed: and: paid in. Muir—The Muir Elevator Co. has merged its business into a stock com- pany under the same style with a capital stock of $10,000 preferred and $10,000 common, $20,000 being sub- scribed and paid in. Detroit—Aaron A. Zagal has merg- ed his drug business into a stock com- pany under the style of Zagal’s Phar- macy, Inc., 1141 Westminster avenue, with a capital stock of $3,500, all sub- scribed and paid in, Benton Harbor—In the bankruptcy matter of Aage K. Franksen’s Depart- ment Store, a composition offer of 25 per cent., payable 10 per cent. in cash and 15 per cent. in notes. has been accepted by creditors. Port Huron—The Reedy Apparel Shoppe, Inc., 216 Huron avenue, ready- to-wear for women, has merged its business into a stock company under the same style with a capital stock of $5,000, all subscribed and paid in. Detroit—The Schulte Sales Co., 51 Alexandrine avenue, West, has been incorporated to deal in musical instru- ments, radio, refrigerators and house- hold appliances, with a capital stock of $3,000, all subscribed and paid in. Muskegon—The sale of the control- ling interest of the Eagle Foundry Co., to the Austin Machinery Corporation is announced by Fred A. Backman, former head of the Eagle Co. The terms of the sale were not disclosed. ‘\Coopersville—The Wolverine Grain & Milling Co. has been organized with a capital stock of 250 shares at $100 a share, $6,000 being subscribed and paid in. The company will do a whole- sale and retail business in grains, feeds, flour, etc. Detroit — The Mansfield Clothes Shop, Inc., 200 Michigan avenue, men’s clothing and furnishings, has merged the business into a stock company un- der the style of Mansfield’s, Inc., with a capitalization of $5,000, all subscrib- ed and paid in, Detroit—White’s Replacement Parts, Inc., 8457 Gratiot avenue, has merged the business into a stock company un- der the style of White’s Motor Parts, Inc., wholesaling and retailing motor parts and accessories with a capital stock of $50,000, $7,100 being subscrib- ed and paid in. Ishpeming—Miss Elda Stockert, of Minneapolis, Minn., has engaged in business here under the style of the Ishpeming Beauty Salon, in the Bil- lings block. The parlor is equipped with all necessary modern appliances and the furnishings and decorations are unusually attractive. Detroit — Browning, King & Co., Inc., has merged its retail clothing business into a stock company under the style of Browning, King & Co., of Michigan, Washington boulevard and Grand River avenue, with a capital stock of 100 shares at $600 a share, $60,000 being subscribed and paid in. Adrian—The Nu+Way Stretch Sus- pender Co., 227 North ‘Winter street, has merged its business into a stock company under the style of the Nu- Way Stretch (Co., with a capital stock of 1,800 shares of A stock at $100 a share and 5,000 shares of B at $10 a share, $220,000 being subscribed and paid in. Bay City—The capital structure of $300,000 has been raised through as- sessment of original stockholders and the sale of new stock for the re-open- ing of the ‘Bay ‘City bank, which closed Sept. 2, 1931. The owners of 40 per cent. of the deposits have signed a five year agreement on restricted with- drawals. Cadillac—Mrs. N. C. C. Carver has purchased the grocery stock and store fixtures of Henry Laney, 315 River street and will continue the business under her own name Mrs. Laney will remove to Detroit and make his home with his daughter, Mrs. Alfred Ing- manson, who has remained here since the death of her mother. \Hillsdale—-E. E. Whitney, who has been active in the shoe business here for more than forty years, has sold his store building and shoe stock to Richard J. Schmidt, manager and part owner of the Arch Preserver Shoe Shop, in Jackson. The store has been remodeled and modernized and Mr. Schmidt will continue the business un- der his own name, Jackson—A jury has awarded Mr. and ‘Mrs, Richard P. Dorgan damages in the amount of $3,008.06 in their $4,- 000 suit against Mr. and Mrs. Timothy A. Birney. The Dorgans claimed that in their purchase of the Blackstone Hotel here in March, 1930, representa- tion was made that the hostelry earned more money than it actually proved to bring in. The case was on trial a week before Circuit Judge Benjamin Wil- liams. Battle Creek—Mrs. Vevah A. Wil- liams, a business woman at Spring- field Place, is in a critical condition from a fall on an icy sidewalk near the local sanitarium. Her skull was. evi- dently fractured, although the extent of these injuries have not yet been fully determined. Mrs. Williams oper- ates a grocery at the suburb and her daughters, Madelyn and Josephine, are employed in the Pathalogical Labora- tory of the Sanitarium. Lowell—John J. Brezina died sud- denly March 16 in the Roth & Brezina furniture store, from the effects of a stroke of apoplexy. Mr. Brezina has been identified with the business in- March 30, 1932 terest of Lowell for the past seventeen years, first as manager of the Waverly hotel, later embarking in the feed and implement business and more recently engaging with his son-in-law, Wesley J. Roth, in the furniture and under- taking business. Previous to coming to Lowell Mr. Brezina conducted a grocery store in Traverse City. Flint—Walter A. Hardy, president and general manager and Cecil H, Hardy, secretary and sales manager of the Hardy Baking Co., local unit of the Liberty Baking Corporation, of New York City, have resigned their positions. In connection with the an- nouncement of their retirement, the Hardy’s stated they will engage in the baking business with their own inde- pendent company about April 10. The Hardy family has been identified with the baking business here for the past forty-five years. Fred Ovaitt, of Cleve- land, Ohio, succeeds Walter A. Hardy as manager of the local unit of the Liberty Corp. Manufacturing Matters. Detroit—Controloweld, Inc., 1141 Harper avenue, manufacturer and dealer in electrical welding apparatus, ~with a capital stock of $50,000, $15,000 of which has been subscribed and paid in, Detroit—The Wayne Optical Co., 3039 Tuxedo avenue, has been organ- ized to manufacture and deal in optical goods with a capital stock of $5,000, of which $1,200 has been subscribed and paid in. Detroit—The Thermo-Master Cor- poration of Detroit, manufacturer of water theaters, 1407 Lafayette building, has been incorporated with a capital stock of 250,000 shares no par value, $128,000 being subscribed and paid in. Hastings—The Hastings Table Co. has purchased the plant and business of the Webster Furniture Co., of Ro- chester, N. Y., manufacturer of a fine grade of upholstered chairs, The equip- ment and stock will be moved here. Detroit — The American Bandit Proof Door Corporation, 4565 Fuller- ton avenue, has been organized to manufacture and sell protection doors for banks, with a capital stock of $100,- 000, $50,000 being subscribed and paid in. Detroit—The Fairview Screw Prod- ucts Co., 11525 East Jefferson avenue, has been organized to manufacture and sell at wholesale and retail, screw products with a capital stock of $50,000, of which $1,600 has been subscribed and paid in, Detroit—The Mueller Concrete Con- struction Corporation, 3433 Grandy avenue, manufacturer of sewer pipe, concrete posts, poles and other con- crete forms, thas been incorporated with a capital stock of $100,000, $67,500 being subscribed and $3,525 paid in. Niles—The manufacturing equipment of the Zouri Co., Chicago Heights, Ill, manufacturer of metal store fronts, windows and doors, is being moved here as a result of the affiliation of the company with the Kawneer Co., more than a year ago. Each company will retain its identity and the executive and sales offices will remain in Chi- cago. | i March 30, 1932 MICHIGAN TRADESMAN 5 Essential . Features of the Grocery _ Staples. Sugar—Local jobbers hold cane granulated at 4.60c and! beet granulated at 4.40c. ‘Tea—The past week in the market has brought no developments. What- ever ‘business from first hands has been moderate without incident and prices are from beginning to end about the same. Primary markets on higher grades of iIndia teas were a little stronger, but the common grades were easier, Coffee—The market for actual Rio and Santos coffee, green and in a large way, remains about unchanged for the week, The future market, however, has been very heavy and has sagged a little downward, although not very much. (Mild coffees remain about on last week’s ‘basis. Jobbing market on roasted coffee shows no change for the week, ‘Canned Fruits—The control of the Cling Peach Agency is growing tighter as the smaller packers outside the group have about cleaned up all their stocks. Few and ‘far between are the offerings made from the Coast now by independents, but there still remains the matter of resales. The ‘Cling Peach Agency is running into the big con- suming season, but shows no loss of confidence in its attempt to hold prices up to last summer’s opening. Some sales have been made and it may be that other distributing centers are tak- ing up the agency’s peaches more gen- erously than Michigan. Business here, however, can bbe said quite definitely to be unsatisfactory. It will grow bet- ter as cheap peaches are cleaned up, for naturally there is a certain volume going into consumption. That is the point we must wait for. ‘Canned Vegetables—The new prices on California asparagus have found a favorable reaction from the trade. The prices were generally in line with what buyers considered fair. The reduc- tions in many cases are negligible, and thus the question of floor stocks is not likely to provoke any quarrel between large distributors and packers. Some packers are rebating on floor stocks, others are not and others have not made their position clear. However, it is likely that there will be no serious differences, as the trade did not buy heavily anyway. (Canned Fish—Demand for salmon is fair, but there is still shading in red Alaska salmon and ‘fancy chinooks. ‘(Pink Alaska salmon is steady. Other canned fish remain unchanged and quiet. ae Dried Fruits—The ‘movetnent of spot prunes has shown a little im- provement lately. At the present time, there are apparently no Oregon 40s available here. Prunes have been quite weak, both here and on the Coast, and ‘buyers are unwilling to take them over in large lots. Under this handicap, they are not getting the vigorous merchandising that is essen- tial to attract increased consumer at- tention to them. When the grower, the packer, the jobber and the retailer cannot get any adequate return on an item, and in many cases, suffer losses, there is not likely to be much time or effort wasted on it. Another item here that some sellers have noticed a ibetter demand for is dried peaches. There have been good sized sales of choice peaches in the past few days. Choice and extra choice apricots have been holding ‘firm, but fancy and extra fancy apricots have eased somewhat on the ‘Coast, The evaporated apple market in California is easier, while apricots, figs, peaches and pears are firm. New York State stocks of evap- orated apples are quite low, but the lack of a good export demand has kept the prices down. Jobbers here report a fair business, ‘but there is little profit in it for them at present levels. Beans and Peas—The market for dried beans is still very dull and weak, without very much change as to price. The same is to be said of dried peas. '‘Cheese—Demand for cheese is hard- ly ever more than moderate and prices have ‘been fairly steady during the week, Nuts—The nut market is quiet here. Stocks are moving out in very small volume. Shippers of Spanish almonds are apparently well cleaned up and do- mestic almonds are ruling very firm. French walnuts are in very limited supply. Levant filberts are somewhat easier after their recent advance. Shell- ed pecans are firmer. In the unshelled group, California walnuts are bringing a handsome premium. Rice — Rice shows no. definite strength in the South, although farm- ers report some buying among millers at price levels somewhat lower than those in effect recently. Milled rice demand for domestic consumption has been lagging, although export business has picked up, due to the demand for brokens. Blue Rose prices are about maintained, while the long grains are unchanged, ‘Salt Fish—Demand for mackerel and: other salt fish thas kept up well through Lent and the operators feel that they have had a very good sea- son. Stocks of mackerel are still light and now that Lent is over there seems to ‘be a rather decided scarcity. Prices remain about unchanged for the week. There is a scheme on in Washington to increase the duty on imported salt mackerel and of course if that is done prices will no doubt advance through- out this country. Vinegar—Manufacturers of vinegar reported no changes in the market. The demand was slowly improving. Syrup and Molasses—Molasses is fairly active for the season without change in price. Sugar syrup is un- changed, moderately active, but from hand to mouth only. Compound syrup ds unchanged and in quiet de- mand, >> Review of the Produce Market. Apples—Current prices are as fol- lows: Baldwins, 2% in., A grade __---- $1.25 Bananas, 2% in., A grade ~___-- 1.15 Delicious, 21% in., A grade —_---- 1.75 Delicious, 2% in., C grade _____-_ .90 Greenings, R. I., 2% in., A grade 1.25 Greenings, R. I. Bakers, 3 in. __ 1.50 Hubbardstons, 21% in.,.A grade __ 1.10 Jonathans, 2% in., A grade __-__ 1.50 Kings, 2% in. A grade __._____ 1.25 Kings, 3 in., Bakers, A grade __ 1.75 Golden Russett, A grade _______ 1.50 Spies, 3 mm, Baking 202.0200. 1.75 Spies, 214 im, A grade 1... 1.75 Spies, 2%4 in., C grade -----__--- 1.00 Gooking Apples 2 65 Spcekled Cullg 220000 1 35 Washington box apples are sold on the following basis: Extra fancy Delicious _____|____ $2.75 Pancy Delicious 20-2 2.50 Piva fancy Komes -._ _.__ 2.25 BRancy Homes 2 2.00 Extra fancy Winesaps ___.______ 2.00 Rancy Wainesaps . 9 1.75 Bananas—44%@5c. per lb. Butter—Jobbers hold plain wrapped prints at 22%4c and 65 Ib. tubs at 21%c for extras. Most of the mid-month decrease in arrivals of butter occurred at Chicago and Boston. Some dealers are of the opinion that the relatively lighter reeeipts as compared with sev- eral weeks ago are due to show deliv- eries to creameries and some falling off in the milk flow. Feed is short in many sections and cows are not re- ceiving all their usual grain ration. March stocks in cold storage are light as compared with holdings on same date in 1930 and 1931, but exceeded the holdings of March 14 in 1927, 1928 and 1929, Cabbage — The supply of ‘home grown is completely exhausted; new from Texas, $4.75 per crate. ‘Carrots—$1.20 per bu. for old; new from Texas or Calif., $4.50 per crate or $1 per doz. Cauliflower—$2 for box containing 6@9. (Celery—30@50c according to size; box of 15 bunches, $1.50. Celery Cabbage—$1.20 per doz. (Cocoanuts—90c per doz. or $3.50 per bag. Cucumbers—Illinois hot house, $1.50 per doz. for extra fancy. Dried Beans—Michigan jobbers pay as follows for hand picked at shipping station: C. H. Pea from elevator ....___- $1.80 ea irom farmer. 1.50 Light Red Kidney from farmer __ 1.60 Dark Red Kidney from farmer ~~ 2.50 Eggs—Demand for fine fresh eggs has improved since the last report and the market for this grade has held steady during the week. The offerings nave been rather small. At this time of the year the egg market becomes very nervous and hard to predict. Job- bers pay 11%c for strictly fresh and hold candled fresh at 13c. The egg markets are failing to obtain their usual support from that quarter for this time of the year, and as the de- mand for current consumption has been insufficient to clear the daily in- 52) OED 0D 0-SD- 0-SD (0) D0 0-ED () ED () ED () ED- 0-ED Hon. Frank A. Hess For Police Judge Twenty-seven years of faithful service as Judge of the Police Court of Grand Rapids entitles him to the franchises of Grand Rapids people. No one can administer the office properly who does not know the law. He should also be so mentally equip- ped as to be able to hand out his decisions quickly and cor- rectly. With the heavy volume of business now handled by the Police Court it is necessary to have a Judge who can so direct the comprehensive work of the court as to avoid delays and thus economize the time of lawyers, litigants and wit- nesses to the greatest possible extent. 52) D> (aD (SD (SD 0 SD 0 (a> SD () SD () ED () ED () ( (D> (CD () GD () ED 0 aD () GD ee Pi TIS OR REDE LTE LGPL TNE AEE RGN INET SOOT I OPTI Re eee LCT En 3. E ' ' f é 5 3 gE . 6 MICHIGAN TRADESMAN March 30, 1932 MUTUAL FIRE INSURANCE Fires That Almost Happened. I hhave thad two ‘such experiences. About thirty-five years ago we ‘were then located on the {fifth floor of the Blodgett ‘building. J had been out riding Sunday on my bicycle and came to the office about 8 p.m. to look over the Sunday mail. J smelled smoke and went out in the printing department to see if I could locate it. There was a little smoke coming ifrom the paper ‘trimmings below the paper cutter. While I was debating whether to use a hose or water pail to extinguish the fire a little mouse crept out from under the pile of clippings and ran away. He had evidently found an wnlighted match in the clippings and had ignited it with his teeth. As we used electric light only we had an iron clad rule against the use of matches in the office, so someone thad_ evidently thrown a sulphur match in the paper clippings. [I put out the fire myself and did not give an alarm. Some years ago J] came in our pres- ent office about 8 o’clock Sunday eve- ning, after spending the day in the country. JI smelled smoke, but could not locate its origin. JI called the fire department to assist me in the search and a thalf dozen men came down with a chemical machine. They found the smoke stronger in the elevator shaft and searched each floor above us—we are on the ground floor—for the cause of the trouble. They found it on the fifth floor where a man had evidently left a lighted pipe on an upholstered chair. The chair was destroyed and within another hour the fifth floor (full of inflammable material) would have been well going. I never felt secure over the occupant of that floor thereafter and did not rest until I got him out of the building. Because I felt the fire department had’ saved us a bad loss, I asked the owner of the building and each occupant to con- tribute $25 apiece for the relief fund maintained by the firemen. All cheer- fully contributed except the man on the fifth floor, who accused me of setting him afire. As I do not smoke and have no access to the elevator, of course his charge found no credence among people who know me. E. A. Stowe. oo Items From the Cloverland of Michi- gan, Sault Ste. Marie, March 29—Every- body was happy on Easter, with the stn shining so that the ladies could display the new. hats. Some of our wealthy men also came out with new suits and ties, while those coming out with their last year specials were still in the majority. A few were disap- pointed when the new fords failed to show up, which is what the public had been waiting to see, but this drawback is causing no inconvenience, as they are still able to get plenty of new cars in case the ford don’t show up this season, The Soo Machine and Auto Co. has added a body bumping and finishing department to their equipment, with Robert Rector in charge of the new department. Mr. Rector has had ex- tensive experience in this work at Sag- inaw, Detroit and Flint. He also was a student instructor for two years with the Fisher Body (Corporation, The enlarging and redecorating at the American cafe is now finished. The walls and: ceiling of the cafe are done in orchid, with stenciled designs of red, while the ceilings are done in blue. The appointments and furnish- ings are among the ‘finest in the city. The Sault can now boast of fine up-to- date restaurants when the tourists visit us this season. A finer dot of eating places could not be found in ‘Cloverland, Chester R, Moran, 57, nearly all of his life a resident of the Sault, died Sunday morning at the Chelsea naval hospital near Boston. Mr. Moran con- tracted malaria in ‘Cuba during his ser- vice with Co. G, ‘Michigan Volunteer Infantry. He never fully recovered from that malady, which was finally the cause of his death. Mr. Moran hhad charge of the job printing depart- ment for the Sault Daily News for the past thirty years and was a member of the Elks lodge, president of, the local typographical union and a member of the St. James Episcopal church, He was well known by most of our towns- people as well as throughout the county. He is survived by a widow and one son, Willard, who have the sym- pathy of a large circle of friends. ‘The smart man can always catch on. The wise man knows when to let go. B. J. Timmerbacka, who recently re- turned from an extended trip to Fin- land, has purchased the meat market of J. H. (Cottle, at Rudyard, Mr. Tim- merbacka will continue the business on a strictly cash basis. He will also wholesale meats and ship cattle in car- load lots. Fred Shaw, manager of the Gamble Robinson iCo., was called to Sparta last week by the serious illness of his mother. 'The ‘Manistique Chamber of Com- merce has inaugurated a new idea that will eliminate the confusion of dates so as to not conflict with any of their meetings. The secretary will hereafter act as a clearing house on dates for the 'Chamber of Commerce. He is to be advised of dates planned in advance, so that organizations may call him and then make their dates accordingly. People say that they often find it hard to tell the difference between weeds and young plants. The sure way, of course, is to pull them all out. If they come up again, they are weeds. Manistique got a lot of good adver- tising out of the big blast, the largest in the world, which was set off at the quarry of the Island Lime and Stone (Co. One newspaper said that the blast displaced fifteen carloads of lime- stone, enough to take care of the com- pany’s needs during the coming sea- son. Other reports had it that seven miles of (fuse were used, whereas the correct amount should have been about forty miles. Regardless of a few errors the story was a good one and drew front space in practically every newspaper in the country. The name of Manistique was placed on the map in no uncertain terms. Washington, D. \C., papers carried pictures of the professors at Georgetown University and the delicate machine that recorded the shock at a distance of 1,500 miles. It was most unfortunate that snow flurries made it impossible to take any good pictures of the blast. The new quality fruit store at 561 Ashmun street opened for business fast week, with a full and complete line of various fruits, which is displayed in an up-to-date method, making the display very attractive, showing that the pro- prietors ‘were old timers at the busi- ness. A political platform is just like the one on the back of a street car—not meant to stand on, just to get in on. William G, ‘Tapert. — ++ >____ Window Glass Call Active. There has been a decline in demand for some forms of pressed and blown glass tableware, but the market for window glass continues good and pros- pects for bottles and containers are improving. Improved conditions in the window glass market are resulting from the placing of contracts by dis- tributors and large users, including sash and door manufacturers, Plate glass shipments are holding fairly steady at low levels for this season of the year. Mirror makers are buying a little more freely but there is not much real strength to the situation affecting plate glass, wire, rough and rolled glass. —_»>>__ Sterling Ware Sales Disappoint. Selling agents for sterling silver hol- low ware manufacturers closed their pre-Easter sales campaigns with a smaller volume of orders than in any previous season in more than five years, The sales agents made a special effort this year to revive the demand for low-end sterling silver as an Easter gift item. Their lack of suc- cess in promoting the plan, it was held, was due more to the restricted buying policies adopted by stores than to a lack of interest on the part of retailers. —__o +> Better Gloves in Steady Call. Despite the keen price competition which has prevailed on cheaper glove lines, a steady call for better-made gloves is reported in the market. One leading maker, for example, has been shipping about 1,500 dozen this month on retail re-orders, the merchandise ranging from $22.50 to $33 per dozen. Both kid and doeskin types have stood out in the buying, with predictions made that fine suede styles are on their way back. both as to promptness in FIRE PLAYS NO_ FAVORITES! It may strike your busi- ness tomorrow. If it does, Ba will you be adequately pro- § tected? Fire has thrown % many men out of business } in a few fatal moments be- cause of their failure to }{ have ample protection. Just as important to carry complete insur- ance is the importance of insuring in a sound company. The Federal Mutuals have a record that inspires confidence plan. today! paying losses and having substantial reserves to meet emergencies. In addition to this you share in the H profits of the Federal Mu- tuals. The saving ranges % from 25 to 40 per cent of the total premium. It will be to your benefit to investigate the Federal Write to one of the companies FEDERAL HARDWARE & IMPLEMENT MUTUALS Retail Hardware Mutual Fire Ins. Co. Minneapolis, Minnesota Hardware Dealers Mutual Fire Ins. Co. Stevens Point, Wisconsin Minnesota Implement Mutual 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, Secretary-Treasurer the ages. GRAND RAPIDS, Mutual benefit, protection and responsibility has been the object of all organized human efforts throughout It’s the underlying principle of Mutual Insurance. THE GRAND RAPIDS MERCHANTS MUTUAL FIRE INSURANCE COMPANY affiliated with the Mich- igan Retail Dry Goods Association offers all the benefits of a successful organization. 319-320 Houseman Building MICHIGAN ; ORE ee on ene, cate recat itn eo Se A nestor raat S nnn ee eas rene tne | March 30, 1932 Proceedings of the Grand Rapids Bankruptcy Court. Grand Rapids, March 15—In the matter of Spencer George Billings, Bankrupt No. 4562, the trustee has heretofore filed his final report and account, and a final meeting of creditors was held Feb. 19. The trustee was present in person. The bankrupt was not present or represented. The trustee’s final report and account was considered and approved and allow- ed. Claims were proved and allowed. An order was made for the payment of expenses of administration, as far as funds will permit. There were no divi- dends. 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 Master Modes Shop, a corporation, also doing business as Raphael’s, Bankrupt No. 4395, the trustee has heretofore filed his final report and account, and a final meeting of creditors was held Oct. 29. The trustee was pres- ent in person and represented by attor- neys Jackson, Fitzgerald & Dalm. The bankrupt was not present or represented. The trustee’s final report and account was considered and approved and allow- ed. An order was made for the payment of expenses of administration, preferred claims and a first and final dividend to creditors of 9.48 per cent. No objections were made to the discharge of the bank- rupt. The final meeting then adjourned without date, and the case will be closed and returned to the district court, in due course. The order for distribution herein is dated March 1, owing to pending contest over large claims, between the date and final meeting and final distribu- tion. March 15. We have received the sched- ules, order of reference, and adjudica- tion in the matter of Szekely Aircraft & Engine Co., Bankrupt No. 4834. The bankrupt concern is a resident of Hol- Jand. The schedules show assets of $6,- 925.36, with liabilities listed at $129,- 859.24. The list of creditors of said bank- rupt is as follows: Fred McGillis, Muskegon ________ $522.06 mecretary Of State, 2020) oS 485.56 state and County tax 220 7 oO 835.11 City and school taxes __._________ 547.78 HJ. Berns. Holland: 220 111.04 H: J. Beselin, Holland 600.00 F.. E. Bradfield, Holland __________ 600.00 M. De Groot, Holland __ 190.66 J; EE: Dieters, Holland 2. | 273.76 W. H. Fedderson, Holland ________ 600.00 H. R. Flamboe, Holland _____.._ 478.27 M. C. Garveling, Holland ________ 422.50 J. Hofmeyer, Holland 67.40 A: Tuesing; Holland = 450.00 Md Hindert, Holland = 71.25 G. C. Ludwig, Holland ____ 467.50 Carl Repie, Holland 2-2 392.29 Geo. W. Rundquist, Holland ______ 600.00 Carl A. Schultz, Holland 300.00 I. Windemuller, Holland __________ 304.00 Louis Kirsht, Holland =... 199.90 O. E. Szekely, Holland ~___________ 267.06 Aviation Holding Co., Detroit __ 35,000.00 Lawrence D. Buhl, Detroit ______ 15,063.33 Kearney & Trecker Corp., Milwaukee (20022008 304.22 E. L. Essley Mach. Co., Chicago__ 318.60 Notes payable to bankrupt ______ 8,612.99 Notes payable to stockholders __ 1,611.33 Alex Allen, Medfield, Mass. ______ 108.13 W. H. Bigelow, Worcester, Mass. 1,082.67 Ernest Bowles, Pittsburgh, Pa.__ 540.92 Lily G. Brand, Milwaukee ________ 422.40 Flavius Dibbell, Phoenicia, N. Y. 21.50 Orlando Fouse, Pittsburgh, Pa. __ 269.17 Henry W. Candler, Whitman, Mass. 530.75 Clyde P. Grove, Stewartstown, Pa. 267.83 John M. Haffin, New York Jesse L. Heiskell, Washington __ 530.75 Edgar N. Hunt, Reading, Pa. ____ 134.77 J. B. McDonald, East Liverpool, O. 540.75 James McHugh, Pittsburgh, Pa.__ 130.76 H. E. Marshall, Wampum, Pa. __ 106.47 Anna E. Meisel, Boston, Mass. __ 107.97 L. E. Niles, Boston, Mass. ______ 539.60 Emtl E. Novotny, Philadelphia, Pa. 214.90 Adolph B. Tremper, Jamaica, N.Y. 118.52 Arthur L. Wallace, Nashua, N. H. 53.45 Accuralite Co., Muskegon ________ 44.50 Aeronautical Chamber of Commerce, New York 2222 o 400.00 Airtech Flying Club, San Diego, C. 156.57 Allison Engineering Co., Ind., Ind. 120.65 Aluminum Co. of Am., Pittsburgh 484.82 Amer. Metal Hose Co., Waterbury, Conn, oe 5.30 Robert M. Atkins, Cambridge, Ohio 31.50 Aviation Sales Service Co., Syra- cuse; ON, Vo 2 13.20 Auto Trim & Upholstering, Holland 8.25 Avon Aviation Co., Avon, Ill. ___. 10.93 Barclay, Ayers & Bertsch Co., Grand Rapids: 22 52.55 Miss Tina Bareman, Holland ______ 50.00 Barnes Flying Service, Holyoke, Mass) 20 es 21.60 Wm. 0: Belt, Chicago .3. 2 658.65 Bendix Stromberg Carb. Co., South, Bend, Ind...) 2,971.80 Berry Bros., Inc., Detroit ~_______ 51.28 Chas. H. Besly & Co., Chicago__ 1.66 B. G. Corporation, New York ____ 26.65 Bd. of Public Works, Holland __ 358.33 Bohn Aluminum & Brass Corp., Detroit: 22 10,071.62 Bristol Co.. Waterbury, Conn. ____ 3.22 Buhl Sons Co., Detroit ___________ 17.09 Central Steel & Wire Co., Chicago 9.28 City. of: Detroit 2292 MICHIGAN TRADESMAN Chicago Watchman Clock Co., Chi. 2.62 Curtis-Wright Airplane Co., Robertson, Mo. 2h 162.98 Curtis-Wright Flying Service, Alameda, Catt... 60.06 Glendale. Cant. 2.20 4.52 Glenview Ui 2 91.95 San Mateo: Gale 20 5.20 St. bowis, MO. 22a a 136.35 Srymble Aircraft Corp., Bangor, Me. 15.00 i Dekker, Holland = =. 12.35 De Pree Hardware Co., Holland 31.52 Detroit Screw Works, Detroit ____ 33.38 Detroit Tap & Tool Co., Detroit __ 11.27 Detroit Testing Laboratory, Detroit 6.00 DeVilbiss Co..: Poledg —2 <. See Donnelly-Kelley Glass Co., Holland 1.99 E. Coast Aircraft Co., E. Boston 30.18 Eclipse Aviation Corp., E. Orange, N. So ea cae ee 391.18 Emerson-Frank, Inc., Holland ____ 139.13 Ernst & Ernst, Grand Rapids ____ 221.90 Ex-Cell-O Aircraft & Tool Corp., Weta. 22.08 Factory Supply Co., Muskegon __ 1.05 M. P. Farrell, Grand Rapids ____-_ 181.00 Filottorp Propeller Co., Grand Rap. 789.52 Eranke!l Mfe. Co., Detroit 9.50 Furn. Capital Air Service, G. R. 6.05 Geerds Hlec. Co., Holland. ----___- 3.38 Wm. D. Gibson Co., Chicazo -_._. 16.21 Govro-Nelson Co., Detroit ~-----_- 576.00 G. H. Brass Foundry, Grand Haven _ .88 Herald, Grand Rapide =. 2 7.50 G. R. Welding Supnly Co., G. R. 40.52 Hamilton Standard Propeller Corp., Homestead. Ba. 2. 120.00 Hart & Cooley Mfg. Co., Chicago__ 9.24 Holland Battery Service Station __ 8.76 Meare City Hospital __.... 51.50 Holland Fuel Co., Holland —:----_ 144.78 Holland Printing Co: 24.25 Holland-St. Louis Sugar Go., Toledo 55.00 Houston Air Service, Houston, Tex. 8.83 Hutto Engineering Co., Detroit __ 6.00 Indianapolis Tool & Mfg. Co., Ind. 6,606.34 Jackson Motor Shaft Co., City__ 1,815.60 Wm. H. Keller, Grand Haven -_-__ 7.00 Knoll Plumbing & Heating Co., Efolland 12.67 Leland-Gifford Co.. Worcester, WVEAISS oo 1,376.95 EY. M: Lievense, Holland _....___ 199.66 Lokker & Den Herder, Holland __-_ 151.00 Ludington Flying Service, Camden, dee a ae 00.85 aNe . Marks’ Stores, Inc., Grand Rapids 35.65 A. E. Martin Foundry & Machine €o.. Milwaukee 200 393.46 Mich. Bell Tele. Co., Holland ____ 285.71 Michigan Gas & Elec. Co... Holland 5.15 Model Drug Co., Holland —.______ 19.63 Motor City Testing Laboratory, a ewer (ee 16.50 Muskegon Hdwe. & Supply Co., Muskegon 2 6.83 Muskegon Motor Spceialties Co.. MUSK OM, oo 175.00 New Dept. Mfg. Co., Bristol, Conn. 430.43 ¢.- Fk Pease Co., Chicago _...-- _ 31.29 Peoples Auto Sales Co., Holland 12.13 Perfect Circle Co., Hagerstown, Ind. 12.69 Pierce Governor Co., Anderson, Ind. 21.25 Piston Ring Co., Muskegon ______ 104.08 Postal Telegraph & Cable Co., Hol. 62.11 Thomas Price, Holland 22.) -_ 178.63 Quality Tool, Die & Mfg. Co., G. R. 21.43 Quimby-Kain Paper Go., Grand R. 1.06 Reliable Tire & Accsesories Co., IMEUSKGSON | eo ee 74.58 Rowinski Flying Service, Fond De bac Wis. 2) 33.20 Joseph T. Ryerson & Son, Chicago so Sargent Specialty & Machine : €o., Muskeron 22.200 2 1,725.01 H.. . Schmidt, Holland 2... 377.50 Scintilla Magneto Co., Sidney, N.Y. 312.44 Scott Lugers Lumber Co., Holland 11.00 Splitdorf Elec. Co., Newark, N. J. 16.41 Standard Motor Parts, Holland __ 157.53 Standard Oil Co. of Indiana _____- 314.19 Steffins Brothers, Holland —_______ 137 Steketee-Van Huis. Holland ______ 438.65 Superior Pure Ice & Ma. Co., Hol. 5.86 Tibbetts, Lewis & Rand, N. Y. _. 10.96 Tisch-Hine Co., Grand Rapids ___. 5.00 Todd Co., Rochester, N. Y. _.... 44.33 Typo Trading Co., New York _... 1.15 United America Bosch Corp., Springfield. Mass, 2 10,821.63 Vac-A-Vap Co, Holland 34.50 Vacuum Oil Co., Grand Rapids ____ 66.23 Vv. C. Plating Co., Grand Rapids 9.45 Vanden Berg Bros. Oil Co., Holland 39.88 Warm Friend Tavern, Holland __ 14.75 West Disinfecting Co., Detroit __ 14.75 J. Westenbroek & Co., Holland __ 6.35 Western Machine Tool Works, Hol. 19.60 Western Union Tele. Co., Holland 153.87 Dr. W. Westrate, Holland ________ 37.00 White Bros. Electric Co., Holland 8.17 J. H. Williams Co., Buffalo, N. Y. 978.80 Wolverine Pattern & Model Works, Grand: Rapids 0 228 60 In the matter of Szekely Aircraft & Engine Co., Bankrupt No. 4834. The first meeting of creditors has been called for April 5. In the matter of Walter Olson, Bank- rupt No. 4836. The first meeting of cred- itors has been called for April 5. In the matter of Herman Schoonbeck, doing business as H. Schoonbeck Co., Bankrupt No. 4839. The first meeting of creditors has been called for April 5. In the matter of Meyer Kohlenstein, Bankrupt No. 4888. The first meeting of creditors has been called for April 4. In the matter of John H. Burchett, Bankrupt No. 4887. The first meeting of creditors has been called for April 4. In the matter of Glen E. Martin as Martin Autoelectric Service, Bankrupt No. 4835. The first meeting of creditors has been called for April 4. In the matter of Stanley Hattis, as Cinovox Co., Bankrupt No. 4829. The first meeting of creditors has been called for April 4. In the matter of David I. Abrahams, Bankrupt No. 4793. The first meeting of creditors has been called for April 1. In the matter of David I. Abrahams, Bankrupt’ No. 4793. The sale of assets in this matter has been called for April 5, at the premises formerly occupied by the bankrupt (located in Frandsen’s Depart- ment Store) at Benton Harbor. The fol- lowing property will be sold: stock in trade, consisting of women’s and chil- dren’s clothing, etc., appraised at $1,- 256.50. All interested in such sale should be present on the date above stated. In the matter of Fred Schall, Bankrupt No. 4830. The first meeting of creditors has been called for April 1. In the matter of Charles K. Ebbegiy, Bankrupt No. 4823. The first meeting of creditors has been called for April 1. In the matter of Benson E. Doolittle, Bankrupt No. 4822. The first meeting of creditors has been called for April 1. In the matter of W. B. Bera & Sons, Bankrupt No. 4888. The first meeting of creditors has been called for March 31. In the matter of Edward Greenspan, doing business as the Fair Store, Bank- rupt No. 4808. The first meeting of creditors has been called for March 31. In the mater of F. D. Lake Co., Bank- rupt No. 4545, the trustee has heretofore filed his final report and account, and a final meeting of creditors was held Feb. 19. The bankrupt was not present, but represented by attorneys Cleland & Snyder. The trustee was present in per- son. The trustee’s final report and ac- count was considered and approved and allowed. Claims were proved and allow- ed. An order was made for the payment of expenses of administration, as far as funds would permit. There were no divi- dends. 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 Williams & Marcroft, Ine., Bankrupt No. 4576, the trustee has heretofore filed his final report and ac- count, and a final meeting of creditors was held Feb. 19. The trustee was pres- ent in person. The bankrupt was not present, but represented by attorneys Linsey, Shivel & Phelps. The trustee’s final report and account was considered and approved and allowed. Claims were proved and allowed. The order for dis- tribution was made for the payment of expenses of administration and for the payment of preferred labor claims and preferred taxes in full and a first and final dividend to general creditors of 16.7 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 returned to the district court, in due course. March 16. We have received the sched- ules, order of reference, and adjudica- tion in the matter of Arthur R. Swanson, Bankrupt No. 4841. The bankrupt is a resident of Grand Rapids. The court has written for funds and upon receipt of same the first meeting of creditors will be called. The schedules of the bankrupt list assets amounting to nothing, with liabilities scheduled at $10,834.91. In the matter of Samuel Guttmacher, Bankrupt No. 4611. The final meeting of creditors has been called for April 6. The trustee’s final report will be approved at such meeting. There will be a first and final dividend for creditors. In the matter of Ernest W. Wood. Bankrupt No. 4610. The final meeting of creditors has been called for April 6. The trustee’s final report will be approved at such meeting. It is very doubtful whether a dividend can be paid. In the matter of E. C. Potter, Bank- rupt No. 4636. The final meeting of cred- itors has been called for April 6. The trustee’s final report will be approved at such meeting. There will be a first and final dividend for creditors. In the matter of Anton Reim, Bankrupt No. 4630. The final meeting of creditors has been called for April 6. The trustee’s final report will be approved at such meeting. There will be no dividend for creditors. In the matter of Automobile Tire Co., Bankrupt No. 4358. The final meeting of creditors has been called for April 6. The trustee’s final report will be approved at such meeting. There will be a dividend for creditors. In the matter of Hugh R. Andrews, Bankrupt No. 4590. The final meeting of creditors has been called for April 6. The trustee’s final report will be approved at such meeting. There will be no dividend for creditors. In the matter of Garrett B. Galombeck, Bankrupt No. 4496. The final meeting of creditors has been called for April 6. The trustee’s final report will be approved at such meeting. There will be a divi- dend for creditors. March 18. We have received the sched- ules, order of reference, and adjudication in the matter of William C. Dennes, Bankrupt No. 4840. The bankrupt is a resident of Kalamazoo. The schedules show assets of $16,655.67, with liabilities 7 listed at $22,768.40. The list of creditors of said bankrupt is as follows: Merrit Equipment Co., Cleveland $306.00 Nat. Cash Register Co., Kalamazoo 405.00 Service Station Equipment Co., Nushegen ok 789.99 Krie Meter System, Erie, Pa. ~____ 169.50 Leader Iron Works, Decatur, Ill. -_ 90.06 Home Savings Bank, Kalamazoo __ 200.00 Bank of Kalamazoo, Kalamazoo__ 300.00 James B. Dick, Kalamazoo ________ 730.00 Gibson Co., Kalamazoo —.......... 16.96 Adamson Mfg. Co., Youngstown, O. 16.50 Consumers Power Co., Kalamazoo 11.07 James B. Dick, Kalamazoo __._____ 823.55 Erie Meter System, Erie, Pa. ____ 9.00 G. T. Western Ry. Co., Kalamazoo 304.28 Huegel-Nugent Pet. Co., Chicago 187.08 Kalamazoo Crane Service, Kala. 9.79 Gazette, Kalamazoq __......... 128.81 Martinson Machie Shop, Kalamazoo 9.24 Mich. Bell Tele. Co., Kalamazoo__ 51.90 Nusbaum Motor Supply Co., Kala. 47.72 Nat. Checking Co., Minneapolis _. 28.19 Norm Co... Kalamazoo ...._ 121.34 Portland Pump Co., Portland ____ 100.00 Ryder Coal Co., Kalamazoo ______ 50.00 R. M. Ralston, Inc., Kalamazoo _. 1.44 Service Materials Co., Kalamazoo 2.40 South Side Lumber Co., Kalamazoo 242.79 Uareo,: Culesaa 40.00 David Little Construction Co., Kala. 53.02 Bobb, Maurice C. and Edith, Kala. 500.00 Anna A. Waite, Kalamazoo ______ 6,500.00 March 22. We have received the sched- ules, order of referece, and adjudication in the matter of William B. Bos, Bank- rupt No. 4842. The bankrupt is a resident of Muskegon, and his occupation is that of a watchman. The schedules of the bankrupt show assets of $2,845, with lia- bilities listed at $4,412.77. The court has written for funds and upon receipt of same the first meeting of creditors will be called, March 23. We have received the sched- ules, order of reference and adjudication in the matter of LeRoy Patton, Bank- rupt Ne. 4864. The bankrupt is a resident of Kalamazoo, and his occupation is that of a laborer. The court has written for funds and upon receipt of same the first meeting of creditors will be called. The schedules of the bankrupt show assets of $350, with liabilities of $971.41. March 23. We have received the sched- ules, order of reference, and adjudication in the matter of Walter H. Rohde, Bank- rupt No. 4843. The bankrupt is a resident of New Buffalo, and his occupation is that of a storekeeper. The court has written for funds and upon receipt of Same the first meeting of creditors will be called. The schedules of the bankrupt show assets of $1,477.48, with liabilities of $3,643.80. The list of creditors of said bankrupt is as follows: Township Treasurer, New Buffalo $ 16.88 City Dairy, Niles 900.00 Nat. Cash Register Co., Dayton__ 120.00 Walter Birk Candy Co., Chicago__ 7.97 Buckbee, Brehm Co., Minneapolis 9.90 Bradford & Co., St. Joseph _... . 27.00 Bodine Studio, Michigan City, Ind. 81.00 Consolidated Cigar Co., Indianapolis 34.37 Geo. S. Carrington Co., Chicago__ 8.00 J. N. Carr & Son, South Bend, Ind. 15.70 Coca Cola Bottling Works, Laporte 61.55 Tribune, Chicage 20 11.20 Curtis Pub. Co., Philadelphia __. 4.68 Herald & Examiner, Chicago ____ 41.38 Evening American, Chicago ______ 8.03 Daily News, Chicago 10.18 Chelsea News Co., New York __._ 10.50 Dilling & Co., South Bend, Ind... 7.72 cco Corp., Port Washington, Wis. 10.48 General Cigar Co., Chicago _..__ 24.94 Grapiie, New York 3.00 Gunther Candy Co., Chicago ___. 11.30 G. R. Calendar Co.. Grand Rapids 5.27 J. V. Vorel, New Buffalo 260.00 Thomas J. O’Donnell, New Buffalo 6.00 New Buffalo State Bank _..... 47.81 Hall Bros., Kansas City, Mo. _... 54.49 Hamilton & Harris, Kokomo, Ind. 7.70 illinois Briar Pipe Co., Chicago__ 12.00 Inlander-Steindler Paper Co., Hammond hd 18.40 Int’l Circulatoin Co.. New York __ 3.42 Indiana and Mich. Elec. Co.., South Bend, Ind, 17.56 Kramer & Sons, Michigan City, Ind. 151.00 Lockway-Stouck Co., Benton Har. 14.67 Michael George & Co., Libertyville, Se 26.16 McInerry & Warner Co., South B. 20.82 Mich. City Candy Co., Mich. City 121.00 Macfadden Pub., New York _____ 24.91 New Buffalo Water Co.:_.. 8.96 Michigan Bell Telephone Co.. G. R. 4.86 Plough, Inc., Memphis, Tenn. ____ 47.35 Albert Pick Co.. Chiesan 7.62 Publishers News, Inc.. Chicago ____ 90.00 Sand M. News Co., New York ____ 7.47 Bernard Schwartz Corp., Detroit __ 2.00 PP. F. Volland Co., Joliet: I... 35.66 W. M. Wilt, Syracuse. Ind. _.. is GGA Weiss-Muessel Co., South Bend, Ind. 25.00 Warner Tobacco House, Ben. Har. 40.00 Weisberger Bros., South Bend, Ind. 7.05 Stephen R. Whitman & Son, Phila. 44.49 Western News Co., Chicago ______ 62.00 City Dairy Niles 2 928.00 John Kerska, New Buffalo ________ 50.00 March 23. We have received the sched- ules, order of reference and adjudication in the matter of Harry McAliis, Bankrupt No. 4845. The bankrupt is a resident of St. Joseph. The court has written for tunds and upon receipt of same the first meeting of creditors will be called. The schedules of the bankrupt show assets of (Continued on page 11) TAXATION ARGUMENTS. While the motive of self-interest naturally dominates discussion of the taxation question, it can scarcely be excused for some of the absurdities now being put forward. Thus, the head of the largest business group in the country declares, “We have no rich in this country.” He is joined by a re- spected financial journal, which makes the same assertion. Among the less hysterical utterances have come the usual recitals of heavy increases in Federal, State and mu- nicipal costs, as though these were something to marvel at greatly, con- sidering the liquidation of war ex- penses, the rise in prices up to 1929, and: the added public facilities required by our more complex mode of life. What all arguments for a greatly decreased cost of Government service seem to ignore is the question of what such a reduction will entail for busi- ness itself. After all, the money paid out in taxes does not disappear into thin air—it must be spent either for personnel or for materials or for work. In his discussion of this matter former President Coolidge cites the large outlay for highway construction, among other items. Perhaps this sum does look huge, but it may be properly asked where our automobile industry would be if such roads had not been built. Similarly, he believes that high taxes are responsible for the farm surplus and for excessive industrial output—the farmer and manufacturer producing more in order to pay the higher taxes. But if slashing economies were made, who will take care of the people re- leased either directly or indirectly as a result? They must return, if possible, to productive work, and surpluses will be added to. Otherwise, they will prove an additional ‘burden on those at present employed, thereby cutting down purchasing power still further and reducing the market for goods of all kinds, BUSINESS MARKING TIME. General business conditions showed little change during the week. Indus- try continued to mark time with at- tention centered chiefly on tax legisla- tion. The credit situation gained furth- er under the influence of recent con- structive measures, but apparently the large banks are not doing all they might to spread the full benefits of these aids. They may be facing real difficulties in furnishing enlarged ac- commodations and then, again, they may be using such tactics to defeat the Glass bill, to influence tax propo- sals or to obtain their ends in the foreign debt controversy. If such policies are being entertained or carried out, it might be wise for these institutions to recall that failure to move to the assistance of the small banks of the country very nearly pre- cipitated a general catastrophe. Sim- ilarly, if selfish ends are now pursued to the detriment of business interests in general, the cost-may prove too great even for the strongest. Due to unseasonally cold weather, strikes and the approaching conclu- sion of wage agreements, coal ship- MICHIGAN TRADESMAN ments rose sharply in the week end- ed March 12. The official car loadings figures were higher than estimated and the weekly ‘business index was revised upward. That gain has been followed by another increase based on an esti- mated rise in freight shipments and a jump in power output. Delay has succeeded delay in the automobile industry, but expanded operations are promised very shortly. The steel industry awaits orders from this source and has grown less hope- ful of railroad buying. Recent building awards disclose a good deal less than the usual gain for this period of the year, although weather is doubtless a factor. SELFRIDGE REVIEW. In his review of the operations of Selfridge & Co., Ltd., for the fiscal year 1931, H. Gordon Selfridge brought out a number of points which will interest American merchants. The big London store and its associates earned a net profit of £400,269 for the year, as against £431,097 for 1930. Expenses of the stores increased by a small fraction of 1 per cent., which was occasioned entirely by the pay- roll, since no reductions were made in salaries or wages or through en- forced holidays. The organization han- dled 400,000 more transactions for the year, which would readily explain the rise. Mr. Selfridge had this to say on the matter of store expense, which is a prime topic among merchants here: “It is an easy thing, and often a very unwise one, to cut expenses too deeply—to overdo economy. Too dras- tic action may be entirely unwise and can perhaps be likened to the shutting down of the supply of petrol when one has a difficult bit of road to negotiate.” However, the London stores were not faced with quite the difficulties which arose here because of the de- cline in prices. Mr. Selfridge mentions a fall of from 5 to 8 per cent., whereas the average for American stores was commonly accepted as about 17% per cent. This reduction was evidently con- fused abroad with the decline in sales because the London merchant used it as the figure for the average loss sus- tained here last year. Actually, depart- ment store volume was about 12 per cent. lower for the country as a whole. The stores in the New York Reserve district suffered a loss of 8.3 per cent., which compared quite favorably with thirty West London stores whose de- cline was 8 per cent. DOUBLES THE TURNOVER. The Selfridge turnover of 9.2 times a year, cited by its managing director, is quite naturally the highlight of this review. The London stores reporting to the Bank of England have an aver- age stock turn of 5.7, while in other countries, Mr. Selfridge explained, the usual rate is from two and. one-half to four or five times. In stores doing $10,000,000 volume or more in this country the median turnover is 4.9 times a year, so that Selfridge almost doubles the rate of big establishments here. Only a few of the variety chains can match or exceed such turnover. Since Mr. Selfridge estimates that his store handles more than 200,000 different articles, it can be seen that a remarkable success is made of stock- ing fast-selling merchandise. Evidently either the goods must be unusually at- tractive (gross profit is much lower than here) or else a highly superior type of salesmanship is available. The latter has, of course, been re- marked of English stores. Mr. Self- ridge refers in his review to a “special demonstration of loyal service” which throws some light upon the caliber of the store personnel. The Buyers’ Council: requested that the store be kept open an extra hour, or until 7 o’clock, for five days each week. As he pointed out, “I never had heard of a similar step having been taken voluntarily by a great staff.” DRY GOODS CONDITIONS. Easter trade suddenly bounded for- ward midway in the week and the store reported brisk sales in both ap- parel and accessories. The latter had been fairly active in recent weeks, but garment volume had lagged. A slight trend toward better quality goods was also distinguished. Children’s wear business has been good and is expected to increase. This spurt in trade will have the effect of cutting down the loss taken earlier in the month, particularly as it is joined to one more business day for the period this year. The Federal Reserve Bank of New York reported during the week that sales from March 1 to 14 by department stores in the metropolitan arear were 22.1 per cent. below those for the corresponding period last year. This was the largest decline so far reported for this section. Developments of the last few days have heartened store executives and they look for improved results, especi- ally in the apparel lines. The deter- mination to postpone clearance sales has grown stronger. Certain trade groups in the Middle West are under- stood to have taken official action in the matter. RUSH THE BLANKET ORDERS. With wholesalers having thoroughly surveyed all blanket lines during last week, a rush of orders is forthcoming this week in anticipation of the price advance that becomes effective Satur- day morning. This will be the first legitimate rise in quotations in several years, a similar advance announced by some concerns in March of last year turning out to be more or less a ges- ture. Jobbers, however, are convinced that mills mean to maintain the higher quo- tations this season and consequently are preparing to place as liberal orders as are consistent with their present policy of restricted buying. Retailers, who feel distinctly antagonistic to mills because of the latters’ 5 per cent. price differential in favor of the wholesalers and because of the mills’ refusal to in- crease discounts from 2 to 5 per cent. are delaying to place their orders as long as possible. From present indi- cations the four-pound wool style and March 30, 1932 the three-pound part-wool numbers will be most in demand. The price advance on the former. will be 5 per cent. and on the latter from 2% to 4 per cent. RAILWAY LOANS. President Hoover’s formal - state- ment to the effect that the emergency financial problems of the railroads are of “smaller dimensions than was gen- erally supposed” should, and probably will, end the teapot tempest of gossip that began to rage last week about the affairs of the Reconsruction Finance Corporation. It was rumored that some banks. now. carrying railway loans wished these loans taken over bodily by the corporation. The desire of the President and Congress and the rail- way managers was that Reconstruction Corporation loans should be to a large extent “new loans,” with which pend- ing work of improvement and expan- sion could be continued with conse- quent advantages to the transportation system, to labor and to the general public. Mr. Hoover’s statement indi- cates that the Reconstruction Finance Corporation will follow the course originally planned for its operations in the transportation field and that it will not be asked to take over all rail loans from banks that happen at the moment to find them burdensome. BRITAIN’S GOLD RUSH. Great Britain is having a gold rush. It isn’t the sort of rush that early California or Tombstone or the Klon- dike knew, but it compares favorably with American bonanza days in the amount of the precious metal that is being unearthed. It is due to the fact that, with the depreciation of sterling, France was offering a premium of ap- proximately 40 per cent., English gold. Britons did not immediately realize this opportunity. It took a little time—six months, in fact—for the idea to sink in. But now, as reported’ by Morris Gilbert, a London correspond- ent, “gold fever” is epidemic in con- servative England. Prospecting in mattresses and other hiding places has yielded as high as 18,000 sovereigns a week in Newcastle, 15,000 in two days at Norwich and 5,000 a day at Hull. In addition to these coins, many of them bearing pre-Victorian dates, gold trin- kets of every description are on the way to London brokers to be resold to France. fe THE GIFT TAX. The decision of the Supreme Court on the gift tax in the present law will not affect the provision in the bill now before Congress. The present law pro- vides that gifts made within two years of death are to be regarded as made in anticipation of death and are taxable as part of the estate of the decedent. The court has decided that this is an arbitrary and capricious provision and that it violates the section of the Con- stitution which declares that a man’s propery may not be taken without due process of law. The bill now in the House taxes all gifts 30 per cent. whether made within two years of death or not. a q Ei a E | E # | i | i | SSeaneeial eterno March 30, 1932 QUT AROUND. Things Seen and Heard on a Week End Trip. When the remarkable expanse of 40 foot pavement was constructed on West Bridge street—otherwise known as US 50 and Grand River Boulevard —West of Grand Rapids, about a quarter of a mile was left uncompleted about three miles from the city limits, because of the presence of quicksand. Several years passed on without this little link in an otherwise great under- taking being given attention. Finally the pressure became so strong from residents along the thoroughfare that the State Highway Department adver- tised for bids and let the contract to the lowest bidder, who happened to be a man without the necessary ma- chinery to handle the job as it should be handled. The result is that five months have elapsed, during which time the road has been closed to traffic, and the completion of the un- dertaking appears to be far in the future. Any energetic contractor with the necessary equipment could have completed the preliminary work on such a job in six weeks at the longest, as the cement is not to be laid until July. Much of the time there have been three superintendents and two workmen on the job. No provision was evidently made by tthe Department to provide for a detour on the side of the road, in consequence of which travelers have been compelled to go two miles out of their way. ‘Traffic on the great thoroughfare has prac- tically ceased and the department ap- pears to be utterly powerless to act in the matter because of its carelessness or incompetence in drawing the con- tract. I have frequently had occasion ‘to call attention to the slipshod manner in which the State Highway Depart- ment conducts the letting of contracts for the construction of new roads. When several miles of new pavement were constructed on US 31, between Muskegon and Whitehall, travelers were forced to use a detour a mile or more West of the main thoroughfare, which was the most wretched road ever conceived by the mind of man. The construction of the new pavement was long delayed and [I wrote Frank Rogers, who was then at the head of the Department, asking him what he meant by forcing people to endure such hardship when a little extra effort on the part of the contractor would render such a handicap entirely un- necessary. He wrote me very frankly that the condition of which I com- plained was due to this own careless- ness in not embodying a provision in the contract that contractors must pro- vide reasonably good detours before starting work on new stretches of road and maintain them in good condition until the road under construction is completed. I took him at his word because I thought Ke was a man whose word was good. Imagine my surprise a year or two later when J found the identical condition repeated during the construction of a long line of cement road on M 46, between St. Louis and Saginaw. I wrote him about that situation, but the failed to make any ‘Whitworth, MICHIGAN TRADESMAN reply, showing me very plainly that in the conduct of his office he evidently acted on the Vanderbiltian theory of the “publfic be damned.” How the present head of the De- partment ever awarded a contract to a man who is so apparently unable to complete the job within a reasonable period, without a saving clause con- cerning delay and detour, is more than [I can understand. Perhaps he can, like his predecessor, make me a promise regarding the future. If so, the col- umns of the Tradesman -are open to him. The annual convention of the Retail Grocers and General Merchants As- sociation of Michigan will be held in Battle 'Creek next Monday, Tuesday and Wednesday. [I sincerely hope there will be a large attendance and that the rather scanty programme pro- vided by the officers in advance of the meeting will be augmented by volun- tary addresses and suggestions which will pull the proceedings up to a high standard, ‘Messrs Lake, Battema and Geigley will, undoubtedly, have some- tthing to say which will be well worth hearing, but none will be likely to touch on the most vital problem con- fronting the independent merchant at this time. The organization is capable of doing the allied trades represented therein much good, but candor com- pels the statement that no particular worthwhile accomplishment ‘has been undertaken by the Association during the administration of the present sec- retary, whose overmastering ambition to succeed himself at each annual meeting has precluded the possibility of his doing any constructive work for the members at large. When the ele- ment of human selfishness takes com- plete possession of a man his career must necessarily end in failure for himself and disaster for ‘his associates. I am not much given to telling my mercantile friends how I think they should vote, but the lines are so sharp- ly drawn in the Grand ‘Rapids city election this spring that I think I should say a word in behalf of Arthur who is the anti-Welsh candidate for mayor. ‘His opponent is the close associate and co-worker of Geo. Welsh, who is the arch enemy of the independent merchant. The re- election of Mr. Karel means the re- tention of Geo. Welsh in his present position as city manager, whereas the election of Mr. ‘Whitworth would probably lead to the retirement of the crafty schemer who has deprived the independent merchants of Grand Rap- ids of several hundred thousands of dollars in patronage which legitimate- ly belongs to them. Personally, I can- not see how any merchant who esteems his calling could cast a vote which would contribute to the encouragement of Geo. Welsh in the ruinous policy he has pursued so viciously to tthe detri- ment of the best interests of the retail trade. The only serious charge I hear against Mr. Whitworth is that he has had only one year’s experience in the direction of municipal affairs. The candidate will have ito plead guilty to this charge, but he has been a close student of municipal affairs for many years and, besides, he is honest, which is a quality not possessed by all men of long and varied experience in office holding. There is such a thing as a man knowing too much in this world. I have never heard a word challenging the honesty and good intentions of Mr. Whitworth’s opponent. [I do not know him personally. My opinion of him is based wholly on his affiliation with Geo. Welsh, which, in my opinion, is not to his credit and decidedly to his discredit, As a life-long friend of the colored race J am exceedingly sorry to note the attitude many of my colored friends in Grand Rapids have taken on the political situation. A group has been organized under the style of the Progressive Voters League for the ostensible purpose of securing greater recognition for the colored people in the matter of public employment. This looks fair on the face of things, but the cloven hoof is ‘seen in the demand that is made for large sums of money to carry on the work of the league from candidates who would be endorsed. In the direction of this new organization the attitude of the candidate in the past toward the colored people appar- ently is not taken into consideration. Only the coin of the realm and impos- sible promises which cannot be kept are given consideration. Promises have been made to the league to favor colored me nand women in the selec- tion of teachers in the public schools, janitors in public buildings and jury men in the courts of record—promises on which the makers cannot possibly make good because such promises have no connection with the positions to which the candidates aspire. This attitude serves to make the colored people as a class ridiculous and encourages further incursions into the realm of the impossible whenever any group of crafty men seek an opportun- ity to raise the wind by taking advan- tage of the gullibility of the colored people when they are approached by men who pretend to be their friends, but who are in reality their worst enemies, i do not think [I should leave this ‘subject without calling attention to one noteworthy exception to this idea which has taken possesesion of some of our colored people. That exception is Rev, W. ‘H. Jones, who is this year pastor of the African Methodist Epis- copal ‘Community church. Mr. Jones is not old in years, but he has well grounded ideas on the entrance of the colored people into the political arena, especially under such unfortunate cir- cumstances as are presented this year. He refused the use of ‘his church to the Progressive Voters League for political purposes, taking the ground that the church should be used for the religious and social advancement of colored people, but not for politics. I commend Mir, Jones on his attitude to- ward this organization of the colored people. In my opinion the man who prom- ises extra favors and opportunities of 9 a political character to any race or group is playing with fire or would be if he had any intention to make good on his promise, which [I very doubt. The colored people do not need special favors. They are entitled to equal opportunity under the law, but will never get it by listening to the pre-election promises of a crafty poli- tician, much I would be inclined to commend the organization of the Progressive Voters League if it were to be devoted to the careful consideration of the political situation and the qualifications of the various candidates, but money extort- ed from the candidates for the expense of the organization should be gathered from the members of the League in- stead and only such contributions as outside friends voluntarily contribute should be accepted. Anything which tends toward the advancement and education of any group of people is a worthy cause, but it should never be allowed to savor of coercion in any form. Common sense has always ‘been to me the most important thing in human affairs. With common ‘sense, you can do anything; without it, you fall back and become a the crowd. No formula will work without common sense, and whenever it is absent, failure is sure, To put the mat- ter in a sentence, I would say that suc- cess consists of common sense and nothing else. It is the biggest thing of all in religion, love, art, science, literature, business—and journalism. mere member of It must have been about 1890 that I called on Mr, A. S. Ochs in Chatta- nooga, He was 'then conducting the leading daily paper in that city, the Times, and also a monthly journal called the Tradesman. He told me that 'Chattanooga by no means. satisfied him; that his ambition was to go to New York City and buy the Times. On my return to Grand Rapids I pub- lished ‘my impressions of the man in the Tradesman and he was so greatly pleased over what I said about him that he wrote me a very beautiful let- ter, in which he stated that he would sometime visit in Grand Rapids, which he had heard a great deal about and wanted to inspect at close range. A little later I visited Chattanooga occasionally as a director of the Chattanooga Gas Co., but Ochs pay me a ‘had left in the meantime, having accom- plished his ambition to own the New York Times. He has never yet made good on his promise to visit me in my home town, but he will be given a hearty welcome if he ever finds time to come this way. Mr. Ochs went to New York with a big idea and little cash. The idea was so much bigger than his bank account that the supreme faith of the man challenges my admiration. To run a paper in New York is something as great, perhaps, as any human being is ever able to do. The graveyard of failures is dotted with marble slabs bearing the names of brilliant journal- ists who essayed the task and went (Continued on page 23) : i S : : Se alanine aa ete 10 FINANCIAL Economic System on New Track. “Dependable signs that we are to have anything more than a minor sea- sonal recovery this spring are still lacking. As the depression deepens and extends well into its third year, it becomes increasingly apparent that this is no ordinary downswing of the business cycle but a more far-reaching readjustment of economic forces. Realization of the essential nature of the period the world is passing through has been conducive to an attitude of resignation. Feverish impatience for the “turn” is giving way to a calmer appraisal of the realities and a de- termination to wait until the neces- sary overhauling has taken place. Thus we nnd prominent investment counsellors appealing to investors to exercise patience and courage until the world thas time to solve some of the overshadowing politcal .problems—war ‘ debts, reparations, etc.—and industry an opportunity to adjust itself to new price levels and new business condi- tions. Unfortunately, most of the present generation of investors and speculators served their financial apprenticeship in the booming years of the war and ‘Coolidge prosperity. Illusions of the “new era” have been pretty well dis- persed by the bitter experiences of the past two years, but the average in- vestor still finds it difficult to orient himself to new conditions and adjust his outlook for the future. What is needed most now, say some economists, is a complete abandon- ment of the perfervid psychology of war and post-war conditions and adaptation of industry and trade to the slower tempo of normal economic progress. The war created great and unprece- dented demands for goods and ser- vices. It killed some markets and brought forth new ones. It stimulated an intense development of the indus- trial machinery of the United States at the expense of the industrial ma- chines of Germany, England and France. The demand for raw ma- terials set in motion the wildest com- modity price inflation on record, More- over, the war stored up a huge po- tential demand for goods which had to be satisfied in the years immediately following the armistice. The United States, with its enlarged capacity to produce, fattened on the post-war re- lease of pent-up demand for goods. Now, economists argue, the world is treading back, with much confusion and unsettlement, to the steady, sound- er course of progress it followed for long years before 1914. It may ‘have to scrap much of its excess productive machinery which was installed to meet the needs of war and post-war condi- tions. Charts of commodity price trends, which show virtually all of the war and post-war inflation washed away, Gndicate that the readjustment process —certainly as it affects basic raw ma- terials—probably has about run its course, The trend toward economic self- sufficiency by great nations has been resumed to the detriment of world trade. The export trade of the United MICHIGAN TRADESMAN States, particularly, nourished by war, is undergoing important realignment. The domestic market seems destined for more intensive cultivation over the next few years. All of which means that investors, as well as industry and corporations, must adapt themselves to a world which gradually is shaking off a war hangover, [Copyrighted, 1932.] —_——__+ + >___ Farm Board Depresses Prices. Conclusive evidence that the Farm Board is having a depressing influence upon commodity prices was furnished last week. Upon the report that the board was going to dispose of part of its products abroad the price of wheat fell 2 cents a bushel and cotton de- clined $1 a bale. Since then the report has been denied, and prices have recovered somewhat. This does not alter the fact that our commodity prices con- stantly for the past two years have been affected adversely by our attempt to keep fundamental economic forces from operating, This situation wiil continue as long as the Farm Board and its supply of commodities remain an uncertain element in the market. Few people to-day perhaps would deny that not only has the Farm Board been a failure but as well has been a hindrance to economic stability. It is difficult to see, in fact, how any one could doubt that this would be the result when the Farm Board was or- ganized. There never has been an organization strong enough to stabil- ize more than very temporarily the price of basic commodities, In spite of these facts there is con- tinuous pressure to have us try the ex- periment in other directions, Many of the reform schemes currently being suggested and seriously considered rest in the final analysis upon the thesis that this or that group of prices can be held steady and even made to ad- vance by artificial means, Such plans are not limited to com- modities. The same idea is found in plans for helping stock and bond prices, while a direct and powerful drive is being made to get ‘Congress to adopt a scheme for enhancing the value of real estate. These plans are possible because of the general public attitude. On all sides one finds a refusal to face the facts and to recognize that there has been a fundamental change in our economic system since 1929. The public still refuses to believe that the commodity and security prices of that year were not “normal, but instead believes that it is only a matter of time until they return. So long as this attitude continues we probably shall continue to try bol- stering values by artificial means. Once the attitude definitely is abandoned we shall be well along on the road to re- covery, Ralph West Robey. [‘Copyrighted, 1932.] —_22+>—__ Improved Finanical Position Empha- sized. Within the past month or six weeks many careful business analysts have changed to a more optimistic point of view. In general it may be said that there have been five reasons for this change. From one point of view these five reasons may be considered as the most powerful arguments for an optimistic outlook at present. There is a considerable difference of opinion among the optimistic analysts as to which of the five factors is the most important. In fact it is only a slight exaggeration to say that there are five schools of thought in the financial district as to the most favor- able sign of business recovery—and some individuals, of course, refuse to recognize that any of them are of vast importance, One group emphasizes the improve- ment during the past few weeks in the American financial situation. In this they refer both to the great decline in the number of bank failures and the cessation of hoarding. There still is a disagreement over how much money has been returned from hoarding, but everyone now admits that recently there have been no further net with- drawals of currency for hoarding pur- poses. A second reason given for optimism is the improvement in England. This consists both of a better financial situa- tion, as reflected in large capital move- ments to London, and of reports of a trade pickup in the British Isles. Another school stresses the pos- sibility of an improvement in agricul- tural commodity prices in this coun- try. This hope is based upon the chance that there may be a “crop scare” in one of the major commodi- ties. It is held that in such an event the improvement quickly would be re- flected in other fields, Still others get their main encour- agement from the automobile situation. March 30, 1932 The optimism ‘here is based upon the belief that the current rate of produc- tion is below the normal volume of purchasing even after making a liberal allowance for our reduced incomes. The final argument is the trend in Central Europe toward a more co- operative attitude in trade. There are other favorable factors in the business outlook, of course, but they are relatively insignificant. Taken in the aggregate the five elements listed above constitute the case for optimism at present. Ralph West Robey. [‘Copyrighted, 1932.] —++>—__ Successful Trading—Stock Analyses. The earning statement is self ex- planatory. It is a statement of cor- porate earnings for a ttme, generally three months, six months, or a full year. It may ‘be in detail or in a skele- ton form, In order to qualify, it needs only to state what the company earn- ed, The complete and ideal statement ON CAMPAU SQUARE ————___—_ SYMPATHETIC Bankers who take a sympathetic interest in the business of their customers help more than by mere loaning of money. Such an interest has helped many a company prosper and grow tar beyond the amount loaned. CUOLO GRAND RAPIDS SAVINGS BANK “The Bank Where You Feel at Home” 17 Convenient Offices nN March 30, 1932 should tbe issued quarterly. It is a full report of the company’s sales, its selling and miscellaneous expenses, re- sulting in the net manufacturing profit. It should show other income in detail, fully itemized. Then it should show deductions for interest, depreciation ’ p , depletion, dividends and other charges, resulting in the final figure or the net inome, The net inome, after dividends and other charges, is then carried to the corporation’s surplus and thus makes the link between the balance sheet and earning statement. In theory, it is dangerous to pay dividends where not earned as this depletes the permanent assets. In practice, they may pay divi- dends, if reasonably certain that the deficit was caused by seasonable busi- ness, or in case of a real strong cor- poration that has built up this surplus in the past and that can safely draw upon its assets at this time. Depreciation is a charge made against profits for the purpose of pro- viding a fund for replacement of the plant or equipment. The rate at which depreciation is charged varies with dif- ferent businesses and types of equip- ment. Conservative companies charge from 7 to 10 per cent. on buildings and from 10 to 20 per cent. on equipment per annum, Depletion is a charge made against profits on raw material resources which are on the balance sheet as. fixed assets. The rates again vary. Most mining companies charge a minimum of 10 per cent. on gross value of ton- nage mined while oil companies charge about 15 per ‘cent. on gross value of oil produced, In analyzing a contemplated stock, the above items should be considered. There is another that is not as import- ant and that is reserve for taxes. Good managements usually report their profits on their statements and state if before or after taxes. A satisfactory quarterly statement should include es- timated charges for taxes, Jay H. Petter. Proceedings of the Grand Rapids Bankruptcy Court. (Continued from page 7) no amount, with liabilities listed at $5,068.30. a In the matter of William F. Alberts, Bankrupt No. 4825. The sale of assets in this matter has been called for April 12, at the premises formerly occupied by the bankrupt at McBride. The stock of groceries, dry goods and notions, foot- wear and fixtures will be sold. It is ap- praised at $1,175.44. All interested in such sale should be present at the date and time above stated. : In the matter of Meyer Kohlenstein, Bakrupt No. 4838. The sale of assets in this matter has been called for April 18, at the premises formerly occupied by the bankrupt at 38760 Division avenue, Grand Rapids. The stock of dry goods and notions together with fixtures will be sold. The appraisal price is $871.43. All interested in such sale should be pres- ent at the date of sale as above stated. In the matter of Edward Greenspan, doing business as the Fair Store, Bank- rupt No. 4808. The sale of assets in this matter has been called for April 6, at the premises formerly occupied by the bankrupt at 255 W. Western avenue. Muskegon. The stock in trade of yard goods, novelties, children’s and infants wear, ladies ready-to-wear, jewelry, of - fice furniture and fixtures, store fixtures. ete., will be sold. The appraisal price is $12,414.64. All interested in such sale should be present at the date and time ne matter of Elon K. Conklin, Bankrupt No. 4275, the trustee has here- tofore filed his final report and oot ae and an adjourned final meeting of ere - itors was held March 23. The trustee — present in person and represented by = torney Willis B. Perkins, Jr. The ban a rupt was not present or represented. Claims were proved and allowed. The spscipenanaems rua aniostnr mea MICH1GAN TRADESMAN trustee’s final report and account was considered and approved and allowed. An order was made for the payment of expenses of administration, as far as funds would permit. All preferred real estate tax and mortgage claims have heretofore been paid in full, as well as all lien claims. 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. In the matter of Isaac Holleman, doing business as Valley City Dry Cleaners, Grand Rapids Dry Cleaners and Cut Rate Dry Cleaners, Bankrupt No. 4525. the final meeting of creditors was held Feb. 18. The trustee was present in person. The trustee’s final report and account was approved and allowed. Claims were proved and allowed. An order was made for the payment of expenses of adminis- tration, a supplemental first dividend of 30 per cent. and a final dividend of 31.5 per cent. on preferred labor claims. No objections were made to the bankrupt’s discharge, and the case will be closed and returned to the district court, in due course. In the matter of Edgar R. Zobel, indi- vidually and doing business as Zobel’s Liquidation Store, Bankrupt No. 4476, the final report and account, and a final meeting of creditors was held Feb. 18. The bankrupt was not present or repre- sented. The trustee was represented by attorneys Belcher & Hamlin. One claim was proved and allowed. The trustee’s final report and account was considered and approved and allowed. An order was made for the payment of expenses of administration, as far as funds would permit. There were no objections 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. March 26. We have received the schedules, order of reference, and adjudi- cation in the matter of Charles E. Brown, Bankrupt No. 4848. The bankrupt is a resident of Benton Harbor, and his occu- pation is that of a building contractor. The schedules of the bankrupt show as- sets of $4,327.24, with liabilities listed at $14,963.61. The court has written for funds and upon receipt of same the first meeing of creditors will be called. ——_+>—____ Food Jobbers Protest Tax Plan. A move to defend retailers against attempts to make them shoulder an unfair burden in the proposed manu- facturers’ sales tax was started yester- day ‘by the ‘National Wholesale Gro- cers’ Association. In a bulletin to all members the organization urged them to protest to Congress against a policy of segregating the proposed manufac- turers’ sales tax from the price of tax- able merchandising. If this method of collection is adopted, it was said, the future of many retailers will be en- dangered, as they will be asked to ab- sorb most of the new impost. The Association suggests that the tax be levied in a manner similar to that ap- plied in cigarette and tobacco revenue laws, —_~++-____ Charges For Berths. There is what the papers call a cer- tain “human interest” in the ruling of the Interstate Commerce Commission that two people shall be allowed to occupy a single birth on a Pullman car without paying more than the rate charged for one. We do not know the arguments in the case, which were doubtless lengthly and profound. And we suppose that the general public in these times will welcome any oppor- tunity for economy, however small. But on its economics the decision seems to us a bad one. Two persons, for instance, would certainly require more porter service than one. And there must be other charges which any honest theory of bookkeeping would set down. As a sheer business propo- sition it would seem to us that the company ought to be allowed to charge more for two people than it does for one. —_>-->—____ Be an organization man, Jealousy poisons. WE RECOMMEND Low priced bonds in the tol- lowing groups as exchanges for weak or defaulted secur- ities. Railroads Public Utilities Industrials List furnished upon request. J. H. Petter & Co. 343 Michigan Trust Building Phone 4417 11 ¥ 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 Offices , ww DAWSON and COMPANY Investment Securities DETROIT MEMBERS DETROIT STOCK EXCHANGE Announce the opening of GRAND RAPIDS OFFICES s 310 Grand Rapids Savings Bank Bldg. Telephone 81431 We maintain active markets on all unlisted stocks and bonds. Inquiries solicited. GRAND RAPIDS NATIONAL BANK Established 1860 Incorporated 1865 Nine Community Offices GRAND RAPIDS NATIONAL COMPANY Investment Securities Affiliated with Grand Rapids National Bank ress Gesell ae OLSEN dala a f HY aa Ey. Z Fi a fe 4 : ee eae nar ae aR nang 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 — Theodore J. Bathke, Petoskey. 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. Where Is the Damaging Competition? Have conditions in the grocery busi- ness changed fundamentally in recent years? No more than human nature thas changed, Listen to this: “At least thirty per cent. of the ac- counts on our books to-day do not be- long there. ‘Strictly speaking, we should not sell them,” said a National distributor to me last week. “They do not really belong in the grocery busi- ness. They are a detriment to the trade. They serve no useful purpose and are a handicap on the business as a whole. Yet as things stand, with our distribution necessarily as nearly universal as we can make it, we feel that we have to continue to sell them, but we should welcome a feasible plan for their elimination.” ‘ Substantiating that statement comes report of the Census of Distribution showing that 72 per cent. of the gro- cery stores in Connecticut do only 21.6 per cent. of the business. That gets us back to statistics reported by this present writer in 1916: that 25 per cent, of the grocers did 75 per cent. of the business, for here we find 28 per_ cent, of the grocers in Connecticut do- ing 79 per cent. of the business, Those stores which make up the 72 per cent. sell from $30,000 a year downward. Forty per cent. of them, or nearly 29 per cent. of all the grocers of that state, sell less than $10,000 per year each. Finally, the average wage cost, including allowance for the pro- prietors’ time, was 15.2 per cent. And yet statistics show once more— as they always have hitherto shown— that individual, single-store proprietors do 68 per cent. of the total grocery business, Where do we go from here? First we have that figure of 15.2 per cent. as average wages expense. That is to- day an impossible burden on food dis- tribution, as may be seen when we re- call that the efficient individual grocers of to-day operate on a total expense, every item included, of slightly more than 13 per cent. That burden is en- tailed by the vastly preponderating percentage of grocers who do not be- long in the business. The soundness of this reasoning is apparent when we note the next vital fact: That 68 per cent. of the grocery business remains in the hands of single store individuals—the men who fall closely into the class whose expenses now run around 13 per cent. and whose average margin is only about 17 per cent, The trouble with the grocery busi- ness, then, is not chain competition; not voluntaries; not group buying or- ganizations. It is the age-old trouble of inefficiency, ignorance, inability and misfits. That national distributor was well inside the facts when he said that 30 MICHIGAN TRADESMAN per cent. of his accounts did not be- long on his books; and the remedy, as I see it, is the same as all experience points to. That is the elimination of those who are in truth an uneconomic burden on food distribution. Let us note another anecdote for the proof that this view is sound. I have just seen a display of indi- vidual cans of cling peaches priced 5c per can. The goods are high grade under a familiar brand which is about to be discontinued because of a merg- er. Never have such goods been sold for less than 10c. JI remarked on the display and thus got the story. Grocer had paid 45 cents per dozen on the close out. No more could be had. Because the salesman had told him the could sell them for 5c and yet make 25 per cent., he had marked them as noted. Had that grocer thought for him- self, it seems to me he would have reasoned like this: “These always have been good value at 10c. Equal quality is priced to-day under other brands as this was priced until it was discon- tinued at 90c per dozen and sells, as this did, at 10c per can. “If I price them at 5c, it is true I shall make 25 per cent. margin; but also I shall make just 15c per dozen. Priced at 5c, I shall sell mostly one can at each sale—twelve sales and ser- vices for a dozen stockturn and for 15c total gross compensation. This because the customer is apt to fall in with what the price suggests; and this price will suggest the purchase of one can. True, also, the salesman said I could sell them for 5c and make 25 per cent.; but he was mainly interest- ed in swelling his sales and moving the goods to me. Why should I blind- ly follow his lead? “Now, if I price these at 4 cans for 25c what will happen? First, Pll swell my margin to 40 per cent.; also I'll make a gross of 30c per dozen, twice the pennies per dozen I would make under the other plan. Yet I shall be giving my customers a price that will save them 45c per dozen from what they have always paid—and will pay again—for this size and grade of goods. Next, my price will suggest four cans per sale, and result in per- haps not more than an average of four services per dozen. | “Because thus I shall give extra value and also make fine money my- self, I can afford to feature this sale to every customer who calls, I can also unconditionally guarantee each sale, saying that if the goods do not meet expectations, they may be returned and money immediately refunded for what is not used.” “Finally, I shall thus avoid any im- pression that I am selling cheap goods —a danger always present when any- thing is priced unreasonably low. I'll try it anyway on this basis; for I can always sell those goods for 5c.” That, it seems to me, would be the right line of reasoning to follow in such circumstances. More, I know it works, from personal experience. Every skillful grocer, whose eyes have been open to see what goes on about him, knows that goods can be priced too low. Many such men—this writer among them—have had _ experience with goods priced too low which did not move and which have moved out promptly when price was advanced to what appealed to his customers. But the point of all this is right ‘here: No law or regulation will help the business a particle so long as those engaged in it fail to think for themselves; and of what use or benefit March 30, 1932 can it be to provide a margin for men who are not intelligent enough to grasp a good margin when it is laid before them? Believe me, it is not laws and regu- lations to estop the other fellow and. limit the growth and prosperity of (Continued on page 23) a hundred table needs uperiority such as only Hekman Bakers can impart Soda Crackers TRUE FRIEND LILY WHITE FLOUR “The flour the best cooks use” Made by the Valley City Milling Co. Grand Rapids ~~ March 30, 1932 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. Why Kill Demand For a Wonderful Product? Permanency of a sausage manufac- turing business, in my judgment, rests very largely on the continued high quality of the product produced. I do not refer to the appearance of various kinds of sausage, but to the basic parts that differentiate between false and sound values. It is better to sell sausage that is better than it looks than to sell sausage that looks ‘better than it really is. Frankfurters, for illustration, might well ‘be dolled up with synthetic color- ing agencies to look, from outside ap- pearances, even more attractive than an honest high quality product. Such a product is attractive to the eye and yet the contents of the skin is loaded w:th meat food substitutes all carrying a more or less low food value. The cheap price tag on the product has its appeal to catch the unsuspecting con- sumer. The quality product, on the other thand, has a natural hickory smoke and is stuffed full of unadulter- ated pure beef and pork. The latter product is designed to hold consumer demand, while the first mentioned frankfort, while possibly not so de- signed, is bound to retard and pos- sibly kill consumer demand. The catch phrase adopted by one of the well-known Western packers many years ago which reads, “The taste tells,’ contains in itself a true story. Consumer demand for the past several years has been urging strongly better merchandise, not alone in sausage, but in all of the commodities needed to feed, clothe and otherwise sustain life. Why, therefore, do many packers at- tempt to manufacture and pass on to the consumer frankfurters that will surely restrict rather than increase the consumption of this much wanted food product. It is perhaps due to the salesmen’s cry for low prices to meet competition, The packers yield to the urge of their many weak salesmen to meet competition with the result that in their effort to meet the price a poor grade of sausage is produced. [| dare say that most packers will find upon checking up that where they have yielded to what appeared to be a legiti- mate demand for a cheap product, their sales of the better brands began to decline. The prestige of the packer is lost as the manufacturer of fine sausage. Some of the largest and best known packers in the country, in yielding to the pres- sure to meet the market on cheap, low- grade sausage, have adopted a policy of putting this low-grade sausage on the market under various brands such as XX, XXX, etc. But while: chang- ing the name of the brand, these pack- ers still. print the firm name on the package or container. When a con- sumer goes into some shops and asks for sausage, giving the name of the packer ‘firm, rather than the brand, the dealer proudly displays the packer’s name on the container in which the ‘a formula, MICHIGAN TRADESMAN cheap sausage is packed and the sale is made. ‘The result is that the con- sumer gets Mr. Blank Packer’s sau- sage, but it is of inferior quality and the packer is immediately condemned and possibly the consumer’s desire for a continuous diet of sausage and frank- furters is dulled to the point where he will abstain from eating sausage for several months, I, personally, would like to see a standard formula set up for frank- furters and to penalize anyone who produced and offered for sale a frank- furter that would not conform to such I am sure if this could be accomplished, which I know full well cannot be done, we would all see a great increase in the sale of frank- furters and at a satisfactory profit. A .low-priced, low-quality frank- furter does not yield as good a profit as that obtained from one of high quality. One of the principal items of cost that goes into the frankfurter is the casing, and the price of the casing is pretty well fixed. Let us see how much profit can be made on frank- furters that I understand are being sold in ‘Chicago, and at some other points, at from eight to ten cents a pound. The casing cost is fixed whether the skin is put around a bunch of junk or meat substitutes, or whether it is put around selected beef or pork trimmings. [I think it is rea- sonable to state that an average cost of the casings based on the finished smoked delivered price of a frank- furter would be not less than four More often the casing cost would be five cents if breakage in stuffing, smoking, packing and selling is taken into consideration. On an eight cent frankfurt, four cents is used in the cost of the skin. The packing cost, covering cartons, wrappers, etc., would figure at least one-half cent per pound. The overhead, including the labor, power and manufacturing cost, would run at least two cents per pound, This would leave one and one- half cents per pound to defray the cost of the product within the skin. What kind of offal can be purchased for one and one-half cents per pound? The answer is—no kind of an edible filling, even of the poorest grades of offal, could be purchased at this price. Cents, The net result is a loss, to say nothing of the absolute necessity of obtaining more than the cost of the product, yet this is not the worst part of the story. The chances are the packer or sausage maker making this low-grade sausage and putting it on the market is losing something of greater value than money itself. He is losing prestige, or if he had no ige to start with, he is at least losing the opportunity to build up prestige. Some of the packers seem to feel that because they kill cattle and hogs they simply must use up all edible parts in the manufacture of sausage. Would it not be better for those packers who hold this viewpoint to sell such extra material, or at least a great part of it, for whatever it would bring on the market and use less of it in their sausages, thereby making bet- ter sausage, building up a better repu- tation, and, in the end, helping to in- crease the sales of the most abused, but yet the most wonderful, meat product—the frankfurter? George A. Casey. OO High Pressure Telephone Solicitation. Directors of the Retail Merchants’ Division of the Board of Commerce, the Retail Merchants’ Credit Bureau and the manufacturers’ council of the Board of Commerce have adopted resolutions condemning solicitation of ticket sales for so-called benefit per- formances over ‘the telephone, ‘Many performances of this nature have been sponsored by promotional agents from other cities who seek the sponsorship of local organizations for the entertainment that is to be offered according to William A. Rorke, secre- tary of both retail merchants’ organiza- tions. “Business men and manufacturers of the city are whole-heartedly in favor of any plan to aid the unemployed but they refuse to contribute to any fund where the greater part of the proceeds goes to the outside promotional agents.” Mr. Rorke declared in com- menting on the resolutions. “Tt has been the practice of these promotional agents to solicit ticket sales over the telephone. In view of this fact, the merchants and manufac- turers have taken a position condemn- ing all ticket solicitations over the tele- phone and particularly any sales for so-called unemployed benefit perform- MR. GROCER for repeat sales get your supply of POSTMA’S DELICIOUS RUSK Fresh Daily POSTMA BISCUIT co. Grand Rapids, Mich. 13 ances where any part of the funds go to persons outside the city. “Should any worthy cause be under- taken to provide unemployment relief, the business men of the city are of the opinion that ticket sales should be pro- moted through personal visit. This will eliminate the high pressure tele- phone solicitation by professional pro- moters, for that type of salesman does not seek personal contact with his prospect.” ——_ + + Table Glassware Orders Gain. Demand for low-end glassware con- tinues, brisk in the wholesale market this week. Beverage sets and mono- grammed stemware are outstanding items. Re-orders on the stemware, decorated with etched monograms, have been exceptional, The type of classes wanted are those retailing at $4 to $5 per dozen: Beverage sets, to re- tail at $1.95 to $5 are ordered freely for late April delivery. The active con- dition of the glassware market con- tnasts sharply with the subnormal de- mand in the chinaware ‘field. Store, Offices & Restaurant Equipment G.R.STORE FIXTURE CO. 7 lonia Ave., N. W. Phone 86027 FRIGIDAIRE ELECTRIC REFRIGERATING SYSTEMS P RODUCT OF GENERAL moro WITH FAMOUS COLD CONTROL AND HYDRATOR All Models on Display at Showroom F. C. MATTHEWS & CO. 18 E. Fulton St. Phone 93249 —, *s G. A. LINDEMULDER CO. Wholesale Grocer 1438-1440 Eastern Ave., S. E. Little Boy Blue Canned Goods The Wm. Edwards Co. Olives Libby, McNeil & Libby, Inc., Canned Goods Lin-dee Spices Se Grand Rapids, Mich. o ONIONS CAR LOTS OR LESS BEST QUALITY YELLOWS VINKEMULDER COMPANY GRAND RAPIDS, MICHIGAN cosa f i 4 is i ae E =e eee eae cacao corn pe a 14 HARDWARE Michigan Retail Hardware Association. President—Chas. H. Sutton, Howell. Secretary—Harold W. Bervig. Treasurer—William Moore, Detroit. Pushing the Sale of Gas Ranges and Heaters. Spring is moving time for a great many people. There is, too, in prac- tically every ‘home a_ considerable amount of uprooting and dislocation in connection with spring housecleaning. Add to this the general impulse to stir things up, to make changes—and it at once becomes apparent why this is an excellent time to push the sale of gas heaters and ranges, in common with a lot of other hardware lines. “Now that everything is torn up anyway, we might as well make a thorough job of it,” is the usual atti- tude. With the weather growing warmer, the need is realized for a type of range that does not overheat the kitchen; and this is found in the modern ad- justable gas or electric range. Yet with the weather still fluctuating be- tween warm and cold—too warm for the furnace yet too cold without a fire —Ithe need becomes evident for some form of auxiliary heating. Hence the gas range, or the electric heater. One Western hardware dealer esti- mated some years ago that at least half his regular customers were without gas ranges. And this was in a town where gas was in constant use. He had no list of these prospects. So, from February 1 on, he interrogated every customer who came into the store: “Have you a gas range?” That, at least, was the effect of his question, though he put it a trifle less bluntly and more tactfully, And if the answer was in the negative, the dealer would say, “Perhaps you would like to install one this spring. Any- way, in a couple of weeks I would like you to look at our stock.” There the matter dropped for the moment; except that the dealer made a note of the prospect’s name and ad- dress. By the latter part of March the dealer had the names of nearly 200 prospects, all of them people financial- ly able to buy a gas range. He sent out a personal letter to each prospect somewhat as follows: Dear Sir (or Madam): ‘Some time ago we suggested that as you would probably be buying a gas range this spring, we would like you to look over our stock. We have now received our first spring consignment and are in a posi- tion to show you a complete line of gas ranges and heaters at all prices. The next time you are down town, we would appreciate your giving us a few minutes to show you our line. A gas range is a splendid investment as we are prepared to demonstrate. Yours very truly, Blank Hardware Co. In a number of cases the letter brought immediate response. Some recipients called at the store to look over the line. There were a few early sales. But that was just a beginning. A prospect would come into the store on other business. “By the way, Mrs. Brown, you got my letter, I sup- pose?” the dealer would remark as he MICHIGAN TRADESMAN wrapped up a parcel or made change. “Could you spare a few minutes now to look at our gas ranges?” The great majority of prospects could spare the few minutes. The dealer had meanwhile carefully studied the sales points of his line, and was able to put across a pretty good sales talk in the few minutes he had: asked for. He covered the ground without wearying the prospect, Some further sales were made at this stage. In other cases the prospects came back later and bought. In yet other cases the dealer went out and called on them, or telephoned them in- viting them to call. In all, approximately 65 out of the 200 prospects bought gas ranges. In conjunction with the campaign, win- dow displays were run; and each Fri- day a three column advertisement five inches deep was run in the local paper. That day was chosen because, Satur- day being the big business day, a Fri- day advertisement would reach the largest number of people likely to visit the store. There was nothing exceptional about that dealer’s selling campaign. The letter was just thrown together; the displays and the advertising were good, average efforts and no more. The outstanding feature of the whole per- formance was ‘that the dealer tried to do something definite in the way of developing business in gas ranges. He planned his effort, went after the peo- ple likely to be interested, and kept after them systematically until he got results, Demonstration is a great help in selling gas ranges. An expert demon- strator may sometimes be securedi; or some local woman who is a good cook, understands the range and has a good line of salestalk can be secured for the purpose. Some dealers make the dem- onstration a social event, have an or- chestra, decorate the show room with palms sand flowers, serve coffee and cakes—prepared by the demonstrator —and by way of preliminary send out formal invitations by mail and _ tele- phone their regular customers and more promising prospects, urging them not to miss the event, Women like demonstrations, provid- ed there is some element of novelty. Another good stunt is to install the range on ‘trial. There is some labor and expense involved in connecting the range; and additional labor and ex- pense if it has to be taken out. But the housewife who has been accustom- ed to an inefficient, hot old cookstove will usually ‘be anxious to keep the new range, and the dealer’s problem will be merely one of arranging terms. Where ranges are put out on trial the prospect should be carefully in- structed; and this is necessary also where a sale is made. More than that, the dealer should attend promptly to any complaints. Service of this sort is one of the great essentials; it sat- isfies the customer and keeps thim satis- fied, and every satisfied and enthusias- tic customer is a help ‘to further sales. Victor Lauriston, —_——_.<-. _—__ —_- ; New Lines Feature Hardware Sales. Greater emphasis on novelty mer- chandise, electrical socket appliances and sporting goods marks current sales promotions in retail hardware establishments. Orders from retailers are concentrated in the lines mention- ed with less attention to building hard- ware and the tool and similar supply lines prominent in previous seasons. Garden tools and accessories, includ- ing ready-made arbors and trellises, kitchen utensils, golf and other sport- ing goods supplies, are outstanding in current demand. ——_»+2s—_——_ Penalty Paid For Altering a Check. Needless to say, when a merchant issues a check, note or other negotiable instrument, it can only be enforced against him in accordance with its ex- press terms. It follows, ‘that any ma- terial alteration of the same will usual- ly prevent the party making the altera- tion from collecting on the paper, and may subject him to criminal prosecu- tion for forgery as well. But this is not all, for if the unau- thorized alteration of a negotiable in- strument issued by a merchant tends to injure his financial credit or stand- ing the guilty party may be held liable in damages. Just how serious a case cf this kind may prove to be, may be illustrated by a brief review of a re- cent case on the point. Here a retail merchant bought a bill of goods amounting to about $50. Sometime thereafter the seller of the goods pressed for payment but the merchant did mot have — sufficient money in the bank to issue a check thereon. However, he wanted to pay the account, and thinking he would have the money within a short time, offered to give the seller a post dated check for the amount, The seller accepted this proposition and the merchant drew a check for the amount and dated it September 1. It was early in August when this check was drawn, and soon thereafter it reached the merchant's bank for col- lection with the date changed upon it to August 1. At that time the mer- chant did not have sufficient funds in the bank to take care of the check and it was returned to the seller marked insufficient funds, Following this the merchant brought the instant action for damages against the seller, based upon the wrongful presentation of the check before it was payable. Here the merchant set up that by presenting the altered check before it was payable, the seller had injured the merchant’s credit, since it tended to show that the latter had violated the law by issuing a check without funds to meet it. When, as a matter of fact, the mer- chant had ample funds to meet the check on September 1, its true date, and had issued the check in good faith, The trial of the cause resulted in a judgment in favor of the merchant for March 30, 1932 $2,000 in damages. The seller appeal- ed to the higher court, and here in affirming the judgment it was said: “The real gist of the complaint was that the appellant, (seller) by chang- ing the date of the check and falsely making it to appear, what it was not, an instrument demanding immediate payment on proper presentation, and by that presentation, had caused the bank, an innocent agency, to injure the respondent (merchant) by giving false information to others, who would, and did, receive the check, and see the writing thereon, that the respondent, contrary to honesty and correct busi- ness dealings, had drawn a check on a bank for money without having at the time and place sufficient funds to meet the payment, “The proximate cause of the injury and damage to the respondent (mer- chant) was not the wrongful act of the bank; the proximate cause was in the fact the concurring acts of the appel- lant (seller) first, in altering the check, and second in presenting it in its alter- ed condition. The appellant set in motion the acts of wrong to the re- spondent. The appellant would not have done a wrong in presenting a post-dated check to be paid at the proper time. But it was a wrongful act to present a post-dated check with the illegal pretense that it was not such a check, but one requiring im- mediate payment, The judgment of this court is that the judgment below be affirmed.” So ended the case with the seller be- ing held to the tune of $2,000 dam- ages, because of the presentation of an altered check that only called for about $50 in itself. And, as an illus- tration of the possible risk and danger to a person in altering a check in a material way, this case is hard to beat. In the light of the facts and holding of the foregoing decision, it is obvious that the unauthorized alteration of a check, and the same rule applies to notes or like instruments, may indeed prove a serious matter. For, leaving aside the risk of being called to account in a criminal action, such alteration may not only void the paper but ren- der the person to blame liable for dam- ages if the presentation of the altered check results in injury to the credit of the maker, Leslie Childs. —_—_»+~+___ Cheeriness is a thing to be more profoundly grateful for than all that genius ever inspired or talent ever ac- complished. Next best to natural, spontaneous cheeriness, is deliberate, intended and _ persistent cheeriness, which we can create, can cultivate and can so foster and cherish that after a few years the world will never suspect that it was not a hereditary gift. CEURG ROMS IIA KSA Ke » KE SANG Bs 2 AA. ee PHONE 65106 one New COYE AWNINGS will give it that clean, fresh look that attracts business. Write for samples and prices. CHAS. A. COYE, INC. How does YOUR STORE look to the passerby? GRAND RAPIDS, MICHIGAN NS a March 30, 1932 DRY GOODS Michigan Retail Dry Goods Association. President—Jas. T. Milliken, Traverse ty. ee C. Pratt, Grand s. Secretary-Treasurer—Thomas Pitketh- ly, Flint. Manager—Jason E. Hammond, Lansing. Bridesmaids Frocked in White. The very latest thing for the bride’s attendants is to dress them, like the bride, in white. In some of the most fashionable of the early wediding parties the only color will be intro- duced in the hats, the trimmings on the dresses of the attendants, their shoes and bouquets, Imagine a maid of honor in a dress of white net, with a square neck, little puff sleeves and row upon row of nar- row ruffles mounting up the back of the skirt. On ther head is a saucy shepherdess hat tilted well over one side of her head; a red. rose nestles in the back, where it settles on her hair; in her hand she carries a little ruffled muff also ornamented with a red rose. Reports from Parlis say that atten- dents clad in white will wear short jackets and ‘beret's of startling colors. The little packet frocks are adorable. One, designed by Mlle. Chanel, is of figured pink organdie; the jacket is of taffeta. Pastel shades for bridesmaids are passe. Clear, vivid colors are the mode. Frocks are less fantastic than they used to be, and are built on modish lines. The high waist finds great favor, Hats are entrancing, For early weddings they are small and are worn so as to expose coquettishly one side of the head, casting the other in shadow. Young girls will thrill to the flower berets, whose companion pieces are diminutive muffs of the flowers.—N. Y. Times. ——_*-o Urges Extra Time For Shopping. A badly needed step in improving consumer buying psychology and aid- ing retail sales at this time would be the launching of an organized effort to have business give their em- ployes an hour or two off each week in which to do shopping, according to Miss Margaret Elder, sales promotion director for McGreevey, Werring & Howell, Inc. Some stones to meet this situation ‘are staying open nights, she pointed out, but despite ‘this many business workers do not get enough time to shop and much potential busi- ness is lost. She suggested that the extra time could be given in conjunc- tion with the lunch hour and that in the aggregate the extra purchasing which would result would be a factor in aiding business recowery.—N, Y. Times, same firms —_——~> + —___ Summer Silks Gaining Headway. With the Spring business showing comparatively little pre-Easter stimu- lation, interest in the silk trade is now switching into Summer weaves, par- ticularly sheer goods, washable flat crepes and Shantungs. Some testing out is being done of _ light-colored prints on pastel grounds. Production of these and similar types is being held in check because of the raw silk situa- tion, which renders it difficult to ob- tain a profit margin on goods on hand. MICHIGAN TRADESMAN The general effort toward limitation of production is having a favorable effect on stocks of gray goods now held in the market. The credit situation con- tinues more or less acute, with a num- ber of potential buyers not being checked by the credit agencies. > ++ Frames For Miniatures Active. A marked revival in the demand for oval frames for miniatures and silhou- ettes is the outstanding feature of the picture frame trade at this time, The frames, patterned on Colonial lines and finished in antique gold and _ silver plated metals, are in demand in retail ranges of $1 to $3.95 in popular-price goods and up to $10 for better mer- chandise. There was some call for the small oval frames early last Fall, but volume purchasing developed only re- cently. Demand for standard-size pic- ture frames in staple designs is small, but producers look for improvement early next month, when early orders for June requirements are placed. ———>-+ > ___ Rug Demand Shows Improvement. A slight increase in the demand for medium and low price rugs marked the wholesale floor coverings market this week. Retailers, planning promotions for the early part of next month, re- ordered on a number of axminster and wilton patterns which were well re- ceived ‘by consumers iin February sales events. Most of the stores confined their purchases in axminsters to rugs retailing under $30, while wiltons and domestic-made Orientals ‘were in de- mand at prices up to $100. Sales of carpeting also showed slight gains this week, > -2 oe - Handbag Call Well Maintained. Activity in handbags in both whole- sale and retail trade has stood out by comparison with other accessories, re- ports in the market indicate, Main floor promotions of these items have gone over well, with attention given both medium and popular price ranges, The trend continues strongly to patent leather bags with new calfskin types also ‘sharing in the business recently placed. Underarm styles are favored, with black, blue and the new brown shades leading in color preference. — oo To Push Luster Rugs For Fall. A strong vogue for low-end luster type rugs is forecast for Fall in the floor coverings market this week. The belief is based on reports that large quantities of mohair wool, used with worsted wool to obtain a luster effect in rug weaving, have been called for in recent contracts let by the large rug mills. ‘The contracts, it was said, call for deliveries late this Spring when producers will start work on Fall rug lines. The popularity attained by the limited patterns of high-lighted and luster rugs available in the market this season has convinced mill executives that a wider use of luster effects is justified, —_—_»> ++ ___ Reductions Worry Food Trade. Another wave of price cutting, af- fecting canned goods and some food specialties, is causing considerable worry in the wholesale grocery trade at this time. Nationally advertised products, as well as private brands, have been cut 2 per cent. under prev- ious low levels. Manufacturers who released reserve stocks at off prices in order to clear their warehouses started the drop. as Neckwear Orders Show Gain. Spring neckwear orders show their first signs of stimulus this week, with the approach of warmer weather, and manufacturers are hopeful that the low production rate at which the trade has been operating will be raised. Price cutting has been rampant, with the re- sult that styles which retailed for $1 last year have been offered in special cases iby large stores at one-third that amount. Major emphasis at the pres- ent time is on pastel shades, with a growing trend to bolder patterns. In view of delayed buying, tie silk men report that they probably will not show Fall styles until May. ——_> +> Fall Underwear Prices Settle. With two of the buying groups having completed their initial purchases of the heavyweight cotton-ribbed underwear, the market has apparently settled down to the levels at which goods were bought, While confirmation is lacking, current market opinion has it that the new cheap range of 12 pound union suits was purchased at about $3.90: per dozen and the 10 pound garments at about $3.621%4 per dozen. These quo- tations are for large orders only, how- ever, and are not expected to be avail- able to smaller buyers, large wholesale these ee New Low Price on Sarouk Rugs. ‘The action of a rug importer in re- leasing 22,000 square feet of Sarouk rugs at a price of $1.35 a square foot, unwashed, or $1.60 washed and paint- ed, has depressed the market for all Oriental rugs, it was reported yester- day. The price quoted is 40 to 50 ‘cents below prevailing levels and only slightly above the prices obtained for Chinese rugs. The entire consignment, reported brought over here from Eng- land, was sold to a department store group. The goods are understood to have been shipped here by Soviet in- terests who acquired the merchandise in payment for products shipped out of ‘Russia, —_—_»+ +> —__—_ Demand For Shirtings Improves. Shirting moved in slightly better volume during the last week, as cutters-up came into the market to complete their requirements on Spring The fear held by some that fabrics styles. G R AN D R AP I GRAND RAPIDS PAPER Box Co. Manufacturers of SET UP and FOLDING PAPER BOXES SPECIAL DIE CUTTING AND MOUNTING DBS, MI 15 prices would slide off due to the poor demand has not materialized and quo- tations continue firm, although one or two lots of distress goods were report- ed cleared out at lower prices. Neat English stripings feature the current demand, with white and solid colored styles and mesh cloths also moving in volume. Stocks of goods are reported in a sound condition, as production has been kept down. ——— Towel Rise Smaller Than Expected. While leading towel producers are expected to advance prices on some huck, crash and white styles, the rise will not be as high as was expected last week, The increase will average around 3 per cent., it was said, instead of 3 to 8 per cent., which had been predicted. On the whole, business has slowed up somewhat in the past week or ten days, although a few of the smaller mills report a sharp increase in orders from some of the large buying groups, who are covering their Spring The large producers say ‘that business is holding up well, considering the fact ‘that stores are promoting apparel at this time instead of domestics, oe Men's $19.50 Suits To Be Featured. The $19.50 retail range in men’s suits will be one of the strongest brackets promoted by popular priced stores throughout the country during the current based on orders Plain gray and tan. worsteds, requirements. season, received, small ipin check designs, flannels and tweeds are most prominent in the commitments made, Re-orders over the week-end for clothing and furnish- ings were said to be fair, but, with the apparent start of warmer weather, a sharp increase in orders is expected. —_++-__—_ Order Brush, Comb and Mirror Sets. A strong demand for metal-mounted comb, brush and mirror sets and for similar articles decorated with green and gold enamel finishes caused com- ment ‘this week among manufacturers of novelty gift wares. The merchan- dise, produced by ‘many gift-ware man- ufacturers, usually is active only in the Fall, retailers purchase such items for holiday selling. No reason, beyond the fact ‘that consumers have called for the goods, has been offered by retailers, who are placing orders for immediate delivery. Sets to retail from $2 to $8 have been ordered. when Corduroy Tires Known from the Canadian Border to the Gulf—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 C HIGAN Namen Ee A nee Aes Oe 16 HOTEL DEPARTMENT One-tenth of Population of California Michiganders. Los Angeles, March 26—Last ‘Satur- day, at Sycamore Grove, was the oc- casion of the Michigam picnic. And it was some picnic accompanied by picnic weailher. [I have attended several of them since ‘I came ito California, but I really met more of my old-time friends than on any previous occasion, Syca- more Grove, so named from the ver- dure which adorns it, was the Mecca for several thousand Wolverines, who ate from the sumptuous tables, remi- nisced, orated, chorused and pitched horseshoes. It is now estimated that fully 10 per cent, of the alien popula- tion of California are Michiganders and these, augmented by the transient visitors, make up a respectable quorum. George W. Sessions, the dean of fruit raisers in Oceana county, now a “per- manent” there, was ‘the first individual I met on the groundis, hale anid hearty. ‘He enjoys talking of the days “when the peaches were perennially killed by frost in Arpril, and rotted on the ground in August.” Charles F. Lewis, who ran a hardware store at Pent- water for a lifetime, but who retired from trade several years ago, became a member of the state legislature and rotates between Michigan and the Golden State, was looking fit. He took occasion to speak of the days when we used ‘to connive to overthrow the Government, or sumpin’, but some- times only succeeding in electing a pathmaster. Mr. Lewis is father-in- law of Albert Pearce, one of Los Angeles’ leading attorneys, belongs to the Lonesome Club and other social . organizations. Mrs. Nellie Chaffee, formerly of ‘Weare township, in Oceana county, and who came here with her husband many years ago, sur- vives him, and never misses a meeting of the Michigan clans. I was pained to learn that Mrs, Dr. Rennert, for- merly of Pentwater, but later on a resident of San Diego, had passed on, a short time since. But an unusual treat was the presence of “Sam” West- gate, representing the C. W. Mills Paper Co., and Alva Cruzen, with the Hazeltine & Perkins Drug Co., Grand Rapids. Sam makes his headquarters at Traverse City, but I think Alva is flirting with California. their families out here with them hop- ing to develop them as experienced snow-shovelers. These “pirates” used to stop with me when J was operating a “bread line’ at Pentwater. They used to blow in there with a lot of hi- jackers like “Bil” Berner, Ernie Wel- ton, Herman Anderson, Charlie Oviatt (now gone), Harold Foote, “Joe” Ma- jor, Perry Dowling ,and' several others I could mention, inveigle me into an infamous form of amusement, known as “rummy” and then settle with me in the morning, usually with my own coin, This man Sam Westgate was particularly obnoxious. He would blow in at unseemly hours, throw ‘his grips in ahead of him and then accost me: “Where in heck is your boasted service?” | put up with it for years be- cause I “needed: the money,” but on one particular occasion, when I was having a controversy with a particular- Jy finicky tourist, he gave me a spell from which I was finally restored by an application of digitalis. I under- stand, hiowever, that when he is in the presence of that “ponderous” wife of his he is as diocile as a kitten. Franklin Pierce, who for several decades raced up and down the Michigan West coast in the interests of John D, Rockefeller and who was pensioned off with the understanding that he would get out of Michigan, has usually been a prominent figure at the Michigan gatherings, but was absent, on account of reported ill thealth, However, I had occasion to call at h’s: home in Hollywood yester- day and found him very much improv- ed, which will ibe pleasing news for They brought © MICHIGAN TRADESMAN his friends back home. He, too, was, on occasions, an “inmate” of the in- stitution where I enjoyed the title of “warden.” Sycamore Grove, where the bulk of the state gatherings are held, has ample provisions for picnics. Coffee is served, and after the contents of the ccapacious lunch baskets have been “stowed away” the participants gather around the speakers stand, sing good, old-time song's like “My ‘Michi- gan,” listen to letters of regret from absent ones, hear speakers of note, usually former ‘Michiganders, and then comes the reward of prizes and medals, to the oldest participant, the oldest ‘California resident, the latest arrival and the best looker. I refuse to go into details. One of the Los Angeles newspapers comes out this morning with copious snap shots of prominent Wolverines, by a striking coincidence with publications of illustrations of several prominent jurists, now being overhauled by the grand jury for ac- cepting bribes of silk stockings, camel’s hair overcoats and robbing hen roosts. No connection, however. While I am on the subject of Michi- gan ] might as well “make a day of it,” I suppose. One Tradesman reader, a delightful, discriminating and, I might add, diminutive descendant of Byron Center antecedentants, Mirs. Fanny Towner Cody (presumably some rela- tive of “Buffalo. Bill) ‘called me on the carpet ithe other diay because I spoke jocularly of alfalfa as a food for hu- manity. And! if she didn’t make me eat a salad, decorated with same, right out of her hand, A lot of Grand Rap- ids people know this interesting little body. Somebody—I think it was Sig. Steindler, of the Steindler Paper Co., Muskegon—accused me of having more “nieces”? than Solomon hadi wives. Anyhow, I exercised my prerogative and she now has an “Uncle Frank.” Barbers in California are trying to get an ordinance passed to compel other barbers ‘to close ‘their shops on Sundays and evenings, just like they do in Michigan. Whether this is be- cause they hope to compel, through class legislation, ‘customers to take time off during a busy afternoon to visit the garrulous tonsorial knight or make others of their crafit go to church is more than J can discover. At any rate manufacturers of safety devices for tharvesting spinach will thail the move as advantageous and, undoubted- ly, give it adequate encouragement. Senator Borah wants the two prom- inent political parties to place bone dry planks in the platforms to be adopted at the forthcoming presidential con- ventions. Why so? Naturally, any successful candidate, upon induction. to office, will be called wpon to subscribe to the Federal constitution and: all it contains-good or bad, If any candi- date wants to qualify this position by added declarations, he may properly do so, hence if Senator Borah’s lightning rod brings down the “juice,” his per- sonal views may ibe accepted. for what they are worth, but the constitution will be changed, if ever, by the same old methods. Every morning I pick up a Los Angeles newspaper and staring me in the face from the classified advertising pages are scores of offerings in the way of cafes, restaurants and lunch counters on the bargain counter. A\l- ready established, or, really “hanging on” are hundreds of these institutions which must ultimately give up the ghost. Caterers — prospective and otherwise—do not seem to realize that individuals of the present day do not consume as much ffood as they did a few years ago, and when they do eat anything, especially down town, they are in a great hurry to get the matter off of their minds, hence they demand simiple and instant service. Most of us remember when the mid-day meal was a dinner, and some function at that, where men especially would sit down to a wellsladen table and dis- cuss business affairs by the hour, but to-day the same captains of industry, if they ‘have the time to spare, proceed to their conveniently located clubs and the restaurant operator waits for them in vain. Then again the checks are much smaller in value. Even at the prescribed dinner hour few take ad- vantage of the table d’hote dinners. An entree, salad, dessert and beverage are to the average individual what used: to be designated as a “square meal,” At (banquets alone, and at a few restaurants of foreign accent and hidden from public view, can you find any more of the eight and ten ‘course dinners. Nobody seems towant to eat them. The rules of dieticions, health lecturers and physical culture mag- azines are too strict. Dinner, instead of being a place where wit, humor and geniality meet and wrestle with each other, now is a mere halt between the office and the movie. Even the cus- tom of dining out is disappearing. In- stead of boasting how much you can eat, the thing ‘to tell now is how little you consume. Even- the breakfasts have been curtailed, the restaurant man instead iof loudly proclaiming ‘his specialty of ham and, now comes for- ward and unobtrusively suggests de- hydrated sawdust. But the conven- tional luncheon has now taken the place of the “regular” dinner, and their composition is getting to be a sand- wich and a cup of coffee at some con- venient drug store, where stenograph- ers and office workers iperch uneasily on stools before the marble counters of soda fountains, guzzle root beers and malted milk while munching leaf-thin sandwiches: of chopped egg and peanut butter, pimento oheese and chicken salad. 'Thousands more of able bodied workers, standing with one foot on a ‘brass rail, absorb denatured beer com- bined with spare-ribs and sauerkraut. The key to the whole situation is that everybody is in a hurry. Habit formed gastronomic activities are abbreviated, and the man who thinks he can keep up with the mad rush with his offer- ings of liver and onions has a rocky road to travel. Eating is no longer a treat but a necessity quickly glossed over. Hence the “for sale” signs in cafe windows. It ds interesting to speculate on what will be the substance and length of meals 20, 50 or 100 years from now, when the world has pro- ceeded further along toward its un- known goal, which now seems to be speed, In 1927 I prepared an article which was published in the Saturday Evening Post, on the food problems of the future, in which I suggested that the food tablet, based on vitamines and calories, would take the piace of din- ing rooms, dishes and- the washing thereof. When the food destroyer would walk up to ‘the rail and have a tablet deposited on his tongue from sugar tongs. Niow, I see advertised in the health journals, prepared on this plan, food which will cost you $3.50 for a month’s supply, based on your particular type of requirement. It is proper to state that this is the idea of some Hollywood housewife, where al- falfa, shingle shavings, carrots and such were served in what J used to know as feed stables in my boyish days. Now, does this antedate the time when people will stop eating en- tirely? Will restaurants and: hotel din- ing rooms cllose their doors, because nobody eats any more, except a few bewhiskered “hill (billies” ‘still clinging to the ideas of the Pilgrim fathers? It would seam that one of these con- tingencies must become a fact, judging from ‘the gradual diminishing of the hours and the amounts that the aver- age person uses in this eating now, compared with those used by his an- cestors. But really, nothing like that may happen after all. The pendulum having swung as far as posgible in one direction, may swing back with equal March 30, 1932 Hotel and Restaurant Equipment H. Leonard & Sons 38-44 Fulton St., W. GRAND RAPIDS, MICH. 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. Park Place Hotel Traverse City Rates Reasonable—Service Superb —Location Admirable. GEO. ANDERSON, Mgr. ALBERT J. ROKOS, Ass’t Mar. 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 All New Hotel in the city. Representing a $1,000,000 Investment. 250 Rooms—150 Rooms with Private Bath. European $1.50 and up per Day. RESTAURANT AND GRILL— Cafeteria, Quick Service, Popular Prices. Entire Seventh Floor Devoted to Especially Equipped Sample Rooms WALTER J. HODGES, Pres. and Gen. Mgr. Occidental Hotel FIRE PROOF CENTRALLY LOCATED Rates $2.00 and up EDWARD R. SWETT, Mgr. Muskegon -5- Michigan Columbia Hotel KALAMAZOO Good Place To Tie To “We are 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. NEIR, Manager. March 30, 1932 MICHIGAN TRADESMAN 17 force in the other, and again willl come the Roman ‘feasts of old, and the real social delights accompanying them. But in the meantime what is to become of the purveyors of “hamburgers” and “red hots’? who are now hanging on by their eyebrows? A reduced scale of service charges on reversed telephone calls was adopt- ed recently by the Detroit Hotel As- sociation, on receipt of a report by a special committee headed by W. J. Chittenden, Jr., resident manager of Hotel Book-Cadillac. ‘The loss of rev- enue from this source will be miade up by an upward revision on certain classes of long distance calls on which very few complaints have been made. Many guests have been complaining about the reversed call change, hence the revision, The Los Angeles Biltmore, which has been hanging on the ragged edge for some time on account of reduced income and thigh rental, has taken a new lease of life, under a new rental arrangement which is said to meet present day conditions. They ‘have been match iin the red for some time. Hotel ‘Clifton, Marquette, which has been closed since the first of the year, has been taken over by A. B. Hargrave, of Houghton, who will re-open same afetr extensive improvements have been made. For years this property was operated by C. W. Sams, who was for some years chef at Hotel Mar- quette. He succeeded in building up a satisfactory patronage with commer- cial travelers, but of late years I have not been familiar with the situation there. L. E. Oberle, former manager of Hotel Morris, Detroit, has been named manager of the Yorba and Roosevelt, two of the Plotkin chain of hotels, which are now cuddling in the protect- ing arms of the Detroit Trust Com- pany. There is now a Southeast Michigan Tourist and Publicity Association which must not be overlooked in the news budget. They held a meeting at St. ‘Clair Inn, St. Clair, as guests of Manager C. W. Holden, last week, electing a full complement of officers, including H. A. Hopkins, St. ‘Clair, president; W. W. Crapo, Point Aux Barques, vice-president; John A. An- derson, Hotel Harrington, Port Huron treasurer and J. Lee Barrett, Detroit, secretary, Affiliated Hotels Bureau, Inc., Chi- cago, which has been operating a flock of hotels, has discontinued this line and the properties have been turned over to the (Chicago Title and Trust Co., of which our friend W. C. Keeley has charge of this particular division. ‘Alfter an existence of forty years, the Hotel Virginia, Chicago, is to be closed. and torn down. W. E. Deffen- baugh, at one time manager of Hotel Whitcomb, ‘St. Joseph, operated this property for many years. During his regime it was one of the social gather- ing places of North Siders. Hotel Mather, Ishpeming, is report- ed to have been doing a very satisfarc- tory business, under the management of ‘Carl P, Quigley, ever since its open- ing in January. Also, the Kellogg Inn, Battle Creek, announces that its business for 1931 was much more satisfactory and profit- able than that of the preceding year. Something to speak of these days. There is an old saying that “hope deferred maketh the theart sick,” and Will Rogers announces that he “serves his country best” who dies first and gives the jackals in the revenue de- partment a chance to fuss over his leavings. ‘Sometimes J think I may be getting into the crustacean class, es- pecially when [ read some of the mod- ern day Aesop’s fables promulgated by certain high lights in Washington, not overlooking the chief executive him- self. For instance, such statements as the one to the effect that $138,646,- 433.99 has: ibeen taken out of the old tea cannister and put back into circula- tion. All this hooey is on a par with the statement that two million tour- ists came to California last season, and left $19.34 each for their keep during their visit, not taking into account the untold quantity who came out ‘here to wax ‘fat off their relatives, and are now in the “bread line.’ (Cc, D. Robinson, the ‘big man in financial circles. here said yesterday, at the Breakfast Club, that if the amount claimed to have come out of the Nation’s socks, were placed in circulation here, none of us would ever notice it, and we would not have the slightest idea how much there was of iit and where it came from, At the time of the Wall street slump, in 1929, we were told that nor- mality would return ‘in sixty days, and it thas been “just around the corner” ever since. [| favor optimism, ‘but I want the reports to come from some source where guessing contests are in disfavor, and without the interference and assurance of commissions who don’t even know what they were ap- pointed for, Now that I ‘have gotten this out of my system, I will promise to subside for a while. Frank S, Verbeck. > Gabby Gleanings From Grand Rapids. George Brinks has engaged in the grocery business at Ivanrest, just this side of Grandville. Lee & ‘Cady sold the stock, Sam and Beatrice Bravata, who_re- cently lost their grocery stock at Home Acres, by fire, have re-engaged in busi- ness temporarily at their residence at 631 South Ionia avenue. The annual banquet of the Grand Rapids Retail Grocers Association, which was held at the Rowe Hotel last evening, was largely attended. Prose- cuting Attorney Jonkman acted as toastmaster. Illuminating speeches were made by Rev. John P, Battema and George B. Frazee, Jr. There were two grocers present who attended the grocers banquet thirty-five years ago —Henry Harmelink and Floyd Payne. Louis Vander Male, who formerly traveled for Judson Grocer Co. and Lee & Cady, and four years ago bought the grocery business, formerly owned by his brother, at 354 Spencer street, passed away early Wednesday morn- ing, at Butterworth thospital from pneumonia, after an illness of a week. Mr. Vander Male was very highly re- garded as a road salesman and mer- chant and his loss will be greatly de- plored. Mike Assey, grocer at 519 Bridge street, suffered a loss by fire and smoke one day last week. He claims his stock inventoried $2,400 and that he carried $1,500 insurance. He thinks he should receive $1,500 for fire, water and smoke damage, but the represen- tative of the Western Adjustment ‘Co. undertook to effect a settlement at $650, An appraisal may ‘be resorted to to determine the loss, ———_—_o- 2 Three New Readers of the Tradesman. The following new subscribers have been received during the past week: Frank Bloom, ‘Spring Lake. Barnes Scale ‘Co., Detroit. Clancy Food Shop, Grand Rapids. IN THE REALM OF RASCALITY. Questionable Schemes Which Are Under Suspicion. The Federal Trade Commission thas ordered John 'C. 'Herman and Ed- win S, Herman, trading as John C. Herman & ‘Co., Harrisburg, Penna., cigar manufacturers, to discontinue using the word “Havana” in the brand name “Havana Darts” for such cigars which are not composed wholly of Havana or Cuban tobacco. Excep- tion is made in instances where this name is used accompanied ‘by a state-* ment equally as conspicuous as the name to show that the products do not contain Havana or Cuban tobacco or that they contain such tobacco in part only, as the case may ‘be. The order also directs the company to cease ap- plying the word “Havana” singly to any such cigars which are not com- posed entirely of Havana or ‘Cuban tobacco and from applying to such cigars any other name, assertion, or representation implying that they con- tain Havana or ‘Cuban tobacco in whole or in part, when this is not true. The Commission’s order in this case was issued after the respondent waived hearing on the charges set forth in the complaint. The company also refirrain- ed from contesting the proceeding, and consented that the ‘(Commission enter and serve its order, On March 2, Wilfred Eadie, 27, was arrested in Toronto and held in $10,- 000 bail charged with attempting to defraud more than 1,000 advertising agencies in the United States. Eadie confessed and on March 10, 1932, was sentenced to serve two years less one day in the Ontario reformatory. On Feb. 26 advertising agencies all over the United States received com- munications on the letterhead of G. M. Greenshields & Sons, Ltd., 37 King street, East, Toronto, Canada, inform- ing them that apparently a parcel of advertising cuts intended for the ad- vertising agency, had ‘been misdirected to the Greenshields firm. A payment of $2.20 was requested before these would ibe sent to the advertising agency. ‘The first instance that came to the Bureau’s attention disclosed that two advertising agencies, operating from the same office, had received identical letters. The Bureau im- mediately advised the local Postoffice authorities of this activity. ‘The address given in the letter was that of a Toronto hotel. The Green- shields firm did not exist. Over 700 letters, apparently containing remit- tances of $2.20 will be returned to their senders by the Postoffice. Eadie did not receive delivery of any of these letters, due to the alertness of the Postal authorities in Canada and in the United States. ‘The following are examples of in- accurate statements appearing during the past month, in the advertising of department stores and specialty shops, repetition of which was prevented. ‘Boys’ suits at $7.94 were described in advertising and ‘by a saleswoman as “New Spring Woolens.” Laboratory tests disclosed that the fabric of a suit purchased was approximately 60 per cent. rayon, 15. per cent. cotton and 25 per cent. wool. An advertisement offered “Ameri- can Chairs reduced—$5 to $175.” Only one chair was available at $5 on the morning of the sale. The next lowest price was $15. There had been a num- ber of $5 chairs, but these were for the most part sold the preceding day due to a private announcement sent to cus- tomers, A sale of Oriental rugs described as “Royal Kashmir Sarouks” were not genuine ‘Sarouks made in Persia but were rugs of similar design from India, A “Final Clearance” of fur coats were marked “Regardless of Cost.” These coats were not a clearance but new stock. Handbags were advertised as made of “Boroso Grain Calf, leather finer than pin seal.’ Boroso is an emboss- ed calfskin and is neither as costly nor as desirable as pin seal, Gowns at $2.95 were described as being trimmed with “Real Alencon Lace.” The manufacturer of the gar- ments first claimed the description to ibe accurate but later acknowledged that the lace was a machine imitation. oe Dinner in Honor of Ferris Pharmacy Graduates. Fennville, “March 29—Would you like to run an item in the Tradesman about the Pharmacy Department at Ferris Institute, as they will have a dinner at the Olds Hotel, Lansing, during the convention of the Michigan State Pharmaceutical convention in June. ‘The dinner will be served at noon Thursday and will be open to all of the former pharmacy students of the school. A charge of one dollar will be made for the dinner. Reserva- tions are being made by F. H. Taft, of Lansing, who is now First Vice- President of the M. S. P. A. Duncan Weaver. But if you won't believe in a Creator you can’t see, why believe in rays you can’t see? CODY HOTEL GRAND RAPIDS RATES—$1.50 up without bath. $2.50 up with bath. CAFETERIA IN CONNECTION MORTON HOTEL Grand Rapids’ Newest Hotel 400 Roums t+ 400 Baths RATES $2.50 and up per day. “A MAN IS KNOWN BY THE COMPANY HE KEEPS” That is why LEADERS of Businesa 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 18 DRUGS Michigan Board of Pharmacy. President—Clare F. Allen, Wyandotte. Vice-Pres.—J. W. Howard Hurd, Flint. Director—Garfield M. Benedict, San- dusky. Examination Sessions—Three sessions are held each year, one in Detroit, one in the Upper Peninsula and one at Ferris Institute, Big Rapids. This year’s Big Rapids session will be held June 21, 22 and 23. Michigan State Pharmaceutical Association. President—J. C. Dykema, Grand Rapids. First Vice-President—F. H. Taft, Lan- sing. Second Vice-President—Duncan Wea- ver, Fennville. Secretary—R. A. Turrell, Croswell. Treasurer—Clarence Jennings, Law- rence. Some Flies in the Ointment of Success. It is alright to run a business, but when we let it run away with us, then something ought to be done about it. There is many a business that goes to the proverbial dogs because certain underlying principles are overlooked. And when an enterprise runs into a non-paying proposition. it is the result of one not studying one’s business. Failure to succeed may be attributed to one or a number of causes and if a small leak will sink a big ship, these little “leaks” in business will, in no little way, run a store into bankruptcy. if they are not “stopped up” in time. Now, for example, it is a fact that in the drug business, there is a 28 per cent, overhead and so, in order to keep things going favorably, we must sell goods at a thirty-three and a third profit. This is legitimate profit which druggists fail to take. That is where the productivity of a store fails and hence it is the first consideration. It is not enough to do the business, but it must be profitably done. Then again, there is the increasing cost of doing business. The more business we do, the more it costs to run it. As time goes on, there may be an increased gradation in the rental, or more help may be needed, or addi- tions may be necessary for better ac- commodation of the trade. Whatever it may call for, it represents investment of more money. Although more busi- ness may be transacted, we are work- ing on a percentage basis that much smaller and ofttimes it may prove dis- advantageous to a proprietor when this law of diminishing returns operates. It is obvious that the excess money added, may be diverted to other invest- ments that will bring a larger per- centage return. Yet another thing we should not ignore and that is bad accounting and poor collection. How many druggists keep their charges on scraps of paper, backs of envelopes! Half of the time the customer is embarrassed and the druggist is also put in an uncomfort- able fix when he starts to grope for his “records” and cannot find them. Even the patrons begin to wonder ‘Gust how this man runs his business.” Some customers are good enough to come in and pay their debts but others have to be virtually harrassed to pay what they owe. Many druggists exert no effort to collect old debts and when some do, they are very uncouth about it, so that not only are they unsuccess- ful in their endeavors but they an- tagonize their customer to a degree that results in lost patronage. MICHIGAN TRADESMAN Still, we should not overlook the overbuying tendency. Salesmen_ will come in with alluring offers. They will make it appear that if certain mer- chandise is not bought at the time of- fered, it means a lost opportunity. They will offer extended credit, dis- counts and will resort to numerous subterfuges to effect a sale. So that when we have heard the messages and tidings of about twenty salesmen and have given each “just a little order” before we realize it, we have over- bought. Many a mickle makes a muckle and in due time bills seem to come flying in from various sources and much of the goods is still on the shelves and we haven’t the wherewithal to pay for it. And another disturbing element is cut-rate competition, which is the laugh of the trade. This factor cannot be controlled as much as we would like to and if we cannot get to an un- derstanding with our cut-throat neigh- bor, the outlook is distressing for both parties, narrowing down, as it does, to the survival of the fittest. In addition, if money begets money, lack of capital cannot bring us any capital. Many go into business on a shoe-string and some of them go out with less than that. Capital is a magic wand. It is the root of the business. Trying to run a store without capital is like trying to make a car run with- out gasoline. How many failures could have been prevented of those who were so unfortunate had a little money to tide them over periods of de- pression or at other intervals wherein capital could have kept the embers glowing! And surprising, although, as capable as one may be, if he chooses a poor location it is analagous to putting a round peg in a square hole. Certain neighborhoods will give so much busi- ness and no more. This, however, may be hard to ascertain, and excusable, but nevertheless, we will find druggists who put their feet where angels fear to tread. I know of one who opened a store a short block away from two other stores who are diametrically op- posite each other on corners. They seem to be “doing” each other and the neighborhood trade is benefitting. Not infrequently, too, many phar- macists have undue eagerness to make a big splurge. Before they have taken a census of the “local” market, they open a store, and a heavily stocked one, too. Fixtures that represent no little investment are installed in the store. The best of everything is incorporated to make it the “one and only one.” Why all this unwarranted ceremony? Of course, it is just as unadvisable to open up a poorly equipped store. We know one store that is painted all black —lights are dim and floor is dirty— and when I first entered, I thought I was in a morgue. Everything, then, should be done in moderation. Quite important too, is one’s failure to create store personality. Proprietors should realize that as much warmth with which they will accord their trade, te same response will be felt. Leaving the clerk in the store most of the time spells a fore-runner for bankruptcy, for patrons always are eager to “see the doc.” And last but not least, unsupported advertising. When you don’t inform the people who you are, and what you have, and why you have a store in the neighborhood, they will never know and never care to. What greater stimulus can there be to business than clever and constant advertising? When one doesn’t believe in advertising, the sheriff eventually does. In summation, then, if one is to suc- ceed, we must be on the lookout for those pitfalls aforementioned. Running a business is unlike turning a roulette wheel—if luck is with us, all’s well, but it requires more than luck to conduct a successful business. Joseph Jay Gold. ee Evidently the Oldest Family in Michi- gan. Lake City, March 28—I surely look for your Tradesman and enjoy looking it over and especially your stand against crooks. JI do not know how many years J have taken your Trades- man, but a good many years. I have been engaged in trade in Lake City forty-seven years. I will be 73 years old on June 11. I am enclosing you a card of my brothers and ‘sisters living to-day. Altogether we are the oldest family living in Michigan of eleven children, one father and one mother. David D, Walton. The card mentioned in the above letter is as follows: ‘The family of which David D. Wal- ton, of Lake City, is a member, is be- lieved to be the “oldest” family in the United States. The claim is based on the combined ages of the eleven living children of one father and one mother, which aggregated on Jan. 1, 1932, the surprising total of 760 years, four months and 16 days. Names of the members of the family, with the age of each on January 1, 1932, are given in the following table: Years Mionths Days Edward Walton ___ 77 9 7 William Walton ___ 76 4 24 Sarah Ann (Morton 74 8 1 David D. Walton __ 72 6 20 Rachel Rosser ____ 71 p 0 Hannah Coyne --__ 69 8 20 Elizaibeth ‘Dunn -___ 68 1 29 Mary Jane McDonald 66 6 27 Thomas Walton ____ 64 7 18 Margaret ‘McGee ___ 63 2 26 Isaac F. Walton ___ 55 4 4 Potal 760 Z 26 Average _______ 69 0 10 At the present time this family are all living. ‘Ten reside in U. S. and one in Canada, ~~ ____- Break the Golden Rule and you subject yourself to a less bearable one. March 30, 1932 Completed Plans For Entertain- ment. Battle Creek, May 29—I am sorry I am unable to give you a full page for your issue for March 30 as your previous issue covers the convention program thor- oughly. I will give you a few good reasons why merchants should attend the Retail Grocers & Meat Dealers convention at Battle Creek, April 4, 5 and 6. Battle Creek is the food city of the world, therefore is the ideal city for such a convention. Come and visit the factories for your- self and see under what ideal con- ditions the foods are made that you hand to your customers every day. The committees have arranged a very interesting and educational program and_ will keep you busy every minute. A theater party and wrestling match for Monday night, a banquet and dance Tuesday night that you will enjoy a real get together party. Be sure and bring your wife. It costs no more. All you do is pay for yourself at the hotel and they will not charge for your wife. The banquet and dance is also free to ladies. The ladies committee have arranged a very fine program for the ladies, including a bridge tea Monday afternoon; a_ theater party Monday night; a trip to the Postum factory’ and luncheon Tuesday morning; a tour of the city and a trip to the W. K. Kel- logg bird sanctuary and the fa- mous Ann Kellogg school, the only one of its kind in the world —a sight you will never forget. Then the banquet and dance Tuesday night. It will do the merchants good to attend the convention and rub elbows with your fellow mer- chants and discuss your problems. It is fourteen years since Battle Creek entertained this convention when we had a record crowd and a real good time. We are going to outdo it this time as only Battle Creek can. We are also giving away valu- able prizes at each session you may win, who knows. H. F. Smith, Pres. R. G. and M. D. Ass'n. Z 7-7] Ma>TVOrrmaA National PUTNAM’S MICHIGAN SUGAR CAKES NT TERS 7 IMITATION MAPLE POS a TT wT Nos ee meta ES eeeeedemmanal I i i H b : vq March 30, 1932 MICHIGAN TRADESMAN 19 Fall Sweaters Shown on Road. Selling agents started their first road trip with samples of Fall sweaters dur- ing the week, but do not expect to ibook a very large volume of business immediately. Buying this year is ex- pected ito be delayed later than ever ‘before, as thas been the case with ‘Spring goods, but agents are thopeful that at least a fair amount of initial or- ders will be placed. Spring business is fairly well under way now, with de- mand holding up for women’s styles in mesh and lace effects, which have been the outstanding item for this season. _—\__> +. Men’s Wear Sales Up Slightly. Despite the appearance of milder weather during the week, local men’s wear stores showed only a very slight improvement in Spring merchandise turnover. The week was featured by an absence of the usual “ballyhoo” on price, but in the opinion of some this was partly responsible for the poor showing, Other store executives, how- ever, state that the lack of consumer interest is absolutely traceable to de- pressed business conditions and that men simply have not the money to purchase clothes, 2+ ___- Window Glass Trade Active. The window glass trade continues active in the flat glass division. Keen competition for business prevails in the bottle and container division and is more marked there than elsewhere in the glass industry. Hope of price stabilization in the container field was given a setback this week when a large producer announced further re- ductions on. certain lines. Production of containers shows a gain over the first weeks of the year. Large users are ordering more freely, although not in as much volume as in 1931. How strange that everybody can get along on less except those who live on tax money. Linoleum Market Inactive. Inactivity marked the hard-surface floor coverings market here this week despite the stronger price tone given by the recent advance in prices by a leading linoleum manufacturer, Other producers, so far, have not changed quotations on the lower-priced mer- chandise and buyers have delayed their orders, awaiting developments. Those in the trade agreed yesterday that some additional linoleum and felt-base man- ufacturers may advance prices after the first of the month, but few expected that such an action would be general throughout the market. ———s > = Super-salesmanship can only be at- tained by your development of the knowledge of the three essential factors of the sale—your commodity, yourself and your prospective buyer. You must, to continually increase your sales, present your proposition in terms that appeal to the buyer to establish the mental contact necessary to overcome the resistance which he has naturally built against your presentation. BROOKSIDE BRAND WHISK BROOMS The ROTARY PRIZE Whisk AMSTERDAM BROOM CO. AMSTERDAM, N.Y ALL STYLES AND PRICES inspection. Grand Rapids SPRING SPECIALTIES Marbles — Jacks — Rubber Balls Base Balls — Playground Balls Tennis Balls — Tennis Rackets Tennis Sundries — Golf Complete Sets Golf Balls — Golf Clubs — Golf Bags Golf Tees — Golf Practice Balls Sport Visors—Swim Tubes—Swim Animals Bathing Caps—Bathing Slippers—Swim Aids Sprayers — Rogers Paints — Paint Brushes Sponges — Chamois Skins — Electric Fans Soda Fountains and Soda Fountain Supplies Largest Assortment in our Sample Room We have ever shown and only the Best Advertised Lines — We certainly invite your Lines now on display. Hazeltine & Perkins Drug Co. Michigan WHOLESALE DRUG PRICE CURRENT Prices quoted are nominal, based on market Acids Boric (Powd.)-. 11%@ 26 Boric (Xtal) -. 11%@ 26 Carbolic 36 43 Citrie ... 55 Muriatie 10 Nittie 22.2. 15 Onagiie 22) 15 @ 26 Sulphurie _.__..___ 3%@ 10 Vartariec _._ 35@ 45 Ammonia Water, 26 deg... 06 @ 18 Water, 18 deg... 54%@ 13 Water. 14 deg... 5%@ 13 Carbonate ---.-- 20 @ 2 Chloride (Gran.) 08 @ 18 Balsams Conaiba, ....___. 0@ 80 Fir (Canada) -. 2 75@3 00 Fir (Oregon) 65@1 00 rer 2 00@2 20 Tole 22 1 50@1 80 Barks Cassia (ordinary). 25@ 30 Cassia (Saigon) -. 40@ 60 Sassafras (pw. 45c) @ 35 Soap Cut (powd.) s06 2. 15@ 25 Berries Cubeb ... @ 75 Bish . 2. {ee @ 2 tuniner 2. 10@ 20 Prickly Ash —...__ @ 650 Extracts Licorice, box ~~ 1 50@2 00 Licorice. powd. -. 50@ 60 Flowers Avia 75@ 80 Chamomile Ged.) 35@ 45 Chamomile Rom. @ 90 Gums Acacia, Ist —_... @ 50 Acacia, 2nd —.... @ 45 Acacia, Sorts -_._.. 20@ 30 Acacia, Powdered 25@ 35 Aloes (Barb Pow) 35@ 45 Aloes (Cape Pow.) 25@ 35 Aloes (Soc. Pow.) 75W@ 80 Asafoetida -.___ SOq@ 60 ow, @ 5 Camphor ......_ 80@1 00 Guaige ........ @ 60 Guaiac, pow'd __- q@ 7a Kime 22.2 90 Kino, powdered__ @1 00 Myrrh 222 @ 60 Myrrh, powdered @ 7 Opium, powd. 21 00@21 50 Opium, gran. 21 00@21 50 Shellac, Orange. 25@ 35 Shellac, White ~. 35@ 45 Tragacanth, pow. 1 25@1 50 Tragacanth -_.. 1 76@2 2 Turpentine -_____ @ Insecticides Arsenig _. — @ 2 Blue Vitriol, bbl. @ 06 Biue Vitriol, less 07@ 15 Bordea. Mix Dry 11%@ 21 tiellebore, White powdered __.... 15@ 25 Insect Powder__ 30@ 40 Lead Arsenate, Po. 11144@26 Lune and Sulphur Drv J 66am «38 Paris Green -. 23144@43% Leaves Buchu -__. cea @ 60 Buchu, powdered @ 60 Sage. Bulk ___... 25@ 30 Sage. %4 loose . @ 40 sage. powdered __ @ 35 senna, Alex. -_... 60@ 75 Senna, Tinn. pow. 30@ 35 Uva Uret 20@ 2 Oils Almonds Bitter, true, os, @ 50 Almonds, Bitter, artificial _._____ 3 00@3 25 Almonds. Sweet tee. oo 1 50@1 80 Almonds. Sweet. Imitation -__. 1 00@1 25 Amber. crude _. 75@1 00 Amber. rectified 1 50@1 75 ASG 25@1 60 Bergamont -.... 5 00@5 20 Eajenut ._.. 1 60@1 75 Cassia 2 25@2 60 Castor 1 35@1 60 ‘edar Leaf _.... 2 00@2 25 Citronella -. -.- 75@1 20 @Clovés 2.0 2 50@2 80 Cocoanut ______ 22%4@ 35 Cod: Liver —.._.. 1 00@1 50 Croton 2 8 00@8 25 Cotton Seed ___. 1 25@1 Cubeha ........ 5 00@5 Eigeron _....... 4 00@4 Eucalyptus -__.. 1 00@1 Hemlock. pure_. 2 00@2 Juniper Berries. 4 00@4 Jumper Wood —- 1 50@1 Lard, extra -... 1 55@1 Lard, No. 1 ..... 1 256@1 Lavender Flow... 6 00@6 Lavender Gar'n_ 1 25@1 § 2 Lemon 00@2 Linseed, boiled. bbl. @ Linseed, raw, bbl. @ Linseed, bld., less 68@ Linseed, raw, less 65@ Mustard, artifil. on @ Neatsfoot _.__.- 1 25@1 Olive. pure -_.. 3 00@5 Olive, Malaga. yellow .... 2 50@3 Olive. Malaga. ereen 2 85@3 Orange, Sweet 4 00@4 Origanum, pure_ @2 Origanum, com‘! | 60@1 Pennyroyal _... 3 25@3 Peppermint -... 3 50@3 Rose, pure ___. 13 50@14 Rosemary Flows 1 50@1 aeweee E. Se er 12 50@12 Sassafras. true 2 00%@2 Sassafras. arti’l T5@1 Spearmint ~-.___ 3 00@3 Sher ,1 25q@1 Taney 2 5 00@5 Tay Wet: _ Ce Turpentine, bbl. _. @ Turpentine, less 63@ Wintergreen, leat 2 6 00@6 Wintergreen, sweet biten a» 2 COGQ2 ? Wintergreen. art 75@1 Worm Seed ____ 6 00%@6 Wormwood _._ 7 00@7 Potassium Bicarbonate —____ 35@ Bichromate _____ 15@ Bromide 48@ Bromide 54 Chlorate, gran’d_ 21@ Chlorate, powd. 17@ Of tar lia Cyanide -.______ 229 Todida 2.2003. 4 06@4 Permanganate __ 22%@ Prussiate, yellow 35@ Prussiate, red _. 70@ Sulphate ..___ 35@ Roots Alkanet 2 — 380@ Blood, powdered___ 30@ Calamus .____ 25@ Elecampane, pwd. 20w Gentian, powd. 15@ Ginger, African, powdered ______ 20@ Ginger, Jamaica. 40@ Ginger, Jamaica, powdered ______ 35@ Goldenseal, pow. 2.00@2 lpecac, powd. __ 3 00@3 Licorieg 35@ Licorice, powd... 15@ Orris, powdered. 35@ Poke. Powdered 25@ Rhubarb, powd. __ @1 Rosinwood, powd. @ Sarsaparilla, Hond. ground @ Sarsaparilla, Mexic. @ 50 Squits 2 @ Squills, powdered 7094 Tumeric, powd._. 15@ Valerian, powd. _ @ Seeds AOI 15@ Anise, powdered _. @ Had is... 13@ Canary 10@ Caraway, Po. 25 20@ Cardamon ___... 2 00@2 Corlander pow. .30 15@ LL ee aE ES 1h@ Benen 20@ ae oe 6@ Flax, ground .___ 6@ Foenugreek, powd. 10@ Home 8@ Lobelia, powd. __._ @1 Mustard. vellow 10@ Musard, black... 20@ Ponpy 2.05 15@ Quineg 2 00@2 Sabadila 30@ Sunflower —_______ 12@ Worm, American 25@ Worm, Lavant - 5 00@5 Tinctures aconte @1 Aloes 2. @1 Asafoetida ______ @2 ae @1 Belladonna _______ @1 2 eae @2 50 za 25 25 25 25 20 50 75 00 75 25 25 the day of issue. Benzoin Comp'd_ Bache (0 “antharides Cansienum )\)a) ' 1 ' a9 09 D2 POO or i) Catceha @1 44 Cincheta _... @2 16 Calehieum 2. @1 80 Cubele: 3. @2 76 iain @2 04 Geontian ........ @1 36 Custis @2 28 (Guaiae, Ammon._ @2 04 ine te @1 25 indine. Colorless. @1 50 len, €i @1 56 NING @1 44 aye @2 52 Nux Vomica ee @1 80 Opium ed @5 40 Onium, Camp __ @1 44 Opium. Deodorz'd @5 40 Rhuharh @1 92 Paints Lead, red dry __ 12@12 Lead, white dry oie Lead, white oil _ 12@12% Ochre, yellow bbl. @ 2% Ochre, yeliow less 3@ 6 Red Venet'’n Am. 3%@ 7 aa Venet'n Eng. 4@ 8 ey Whiting, bbl ___ ye S Whitite =. 5%@10 Rogers Prep. __ 2 45@2 65 Msceillaneous \cetanalid 57@ 76 Alm oo vi@ 13 Alum, powd, ___ 054% @14 msmuth, Subni- Wate 1 72@2 00 lsorax xtal or _bowdered ona 06@ 13 ‘“ 7ntharides, po. 1 25@1 60 Calomel 2 12@2 40 Capsicum, powd 424 65 Carmine _...___ 8 00@9 06 Cassia Buds ____ 35@ 45 Cloves 25@ 35 \haik Prepared. 14@ 16 shiorefarm .. _. 47@ 6&4 ‘horal Hydrate 1 20@1 60 Cocaine 12 85@13 50 Cocoa Butter ____ 40@ 85 Corns, list, less 30710 te 40-10% Copperas ele 34%@ 10 Conpoeras, Powd. 4@ 10 Corrosive Sublm 1 37@1 60 Cream Tartar ____ 25@ 40 Cultiie bone _.. 40@ 60 Oextrine 6%@ 15 Dover's Powder 4 OOaD4 AE linery, All Nos. 10@ 16 kimery, Powdered @ 15 Kesom Salts. bbls. @t3% Kpsoimn Salts, less 3%@ 10 Kreot. nowdered a4 tinke, White _ 15@ 20 Formaldehyde, Ib. 09@ 25 Gelatine 60@ 70 ‘slassware, less 55% Glassware, full case 60%. Glauber Salts, bbl. @ 03 Glauber Salts less 04@ 10 Glue. Brown ____ 20@ 30 Glue. Brown Grd 16@ 22 Glue. White ___. 27%@ 36 ‘tue white grd. 25@ 36 Glycerine ___. 15@ 35 Mong 60@ 75 Oe 6 45@7 00 lodoferm 8 65@9 00 Lead Acetate 1j@ 2% NOG @1 60 Mace nowdered__ al 60 Mentha ......_ 4 88@6 00 iorpeoine _._ 13 GS@146 &s Nux Vomica ____ @ \urx Vomiea, pow. 15@ 2% Pepper. Rlack. pw. 35@ 46 Pepper, White, po. 55@ 65 Pitch. Burgundy. 10@ 20 Qoasts 15@ 20 Quinine, 5 oz. cans @ 57 Moenete Salts .... 21@ ‘31 ~acvcharine _..._ 2 60@8 7 Salt Peter rp 23 ‘rdlitz§ Mixture 30@ Soap, green ____ 12%@ 25 ~oap. mott cast _ 26 Soap white Castile, CRO @15 00 “oan white Castile less. ner bar ___ 1 60 Shi ROH 3@ 10 sobt Bicarbonate 3%@ 10 ‘ula Sah 02%@ 08 ‘irite Camphor @1 20 Sulphur, roll _._.__ 4@ 11 ‘aphur, Subl. .. 44%@ 10 Famarinds ______ 20@ 26 Tartar Emetic _. 50@ 60 ‘urpentine, Ven. 50@ 76 Vanilla Ex. pure 1 50@2 00 Venilla Ex. pure 2 25@2 650 Zine Sulphate _. 06@ 11 Webster Cigar Co. Brands Wehsterettes __.____ 3 60 Cineoe 50 Wehster Cadillacs __ 75 0¢ Golden Wedding Panateliag _..._. 75 00 Commoadare _.... 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 DECLINED ADVANCED Mutton Veal Pork - | ag Lard Smoked Hams AMMONIA Pep, No. 224 —.- 2 70 Piums Parsons, 64 oz. rep, No. 202 Grand Duke, No. 2%__ 3 25 Parsons, 32 oz Krumbles, No. 424 _-..2 70 Yellow Eggs No. 2%. 3 25 Parsons, 18 oz Bran Flakes, No. 624 2 45 Parsons, 10 0z stran Flakes, No. 602 1 50 Black Raspberries Parsons, 6 oz. Rice Krispies, 6 oz. 225 No 2 Hice Krispies, 1 oz. _. 1 10 Pride of Mich. ‘No. 2 310 All Bran, i. oe 2 : - All Bran, 6S ane 4 All ran, % ox... 1 10 o- Paes mescbarcies us Kaffe Hag, 6 1-lb. Not 8 is cans -~------------- 2 75 Marcellus, No. 2 ---___ 3 60 Pride of Mich. No. 2__ 4 00 BROOMS Peacock, 4 sewed -. 345 - Strawberries Our Success, 5 sewed 5 25 No. 2 -.- 4 25 Hustlers, 4 sewed __ “ = i SF Na 1 40 r 6 sewed -- NR 3 2 nes sewed ____ 8 40 Pride of Mich. No. 2__ 3 60 Warehouse ---------- 6 50 Wig 1 75 Whisk, Ne. 2 2 25 5 90 10 Ib. pails, per doz. 8 80 15 lb. pails, per doz. 11 70 25 lb. pails, per doz. 17 65 APPLE BUTTER Quaker, 12-38 oz.. doz. 3 00 nan. 12-38 oz. oz. BAKING rasecieiaemeiaal Royal, 2 oz., doz. Royal, 4 oz., dos. _. 1 w Royal, 6 oz.. doz. _— ° ws Royal, 12 oz., doz. _.__ 4 8 Royal, 2% lbs., doz... 13 75 Royal, 5 Ibs., doz.___. 24 50 foe KC, 10c size, 8 oz, --_ 3 60 KC, 15c size, 12 oz. __ 5 40 KC, 20c size, full lb... 6 80 KC, 25c size, 25 oz. _. 9 06 KC, 50c size, 50 oz. -. 8 50 mic, 6 Ib. size 6 50 ux, 10 th. size 6 50 BLEACHER — so Clorox, 16 oz., 24s & Lizzie, 16 oz., 12s ___. 2 16 BLUING Am. Ball.36-1 0z.,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 lb. 6 90 Pinto Beans ~_---_-.-- 5 50 White H’d P. Beans 2 75 Split Peas, Yell., 60 lb. 3 65 Split Peas, Gr’n, 60 lb. 3 90 Scotch Peas, 100 Ib. -_ 5 20 BURNERS Queen Ann, No. 1 -. 1 15 Queen Ann, No, 2 -. 1 25 -vhnite Flame, No. 1 ana: 2; doz. 2... e 26 BOTTLE CAPS Mb} Lacquor. 1 gross pkg., per gross ------ 15 BREAKFAST FOODS Kellogg’s Brands. Corn Flakes, No. 136 2 85 Corn Flakes, No. 124 2 85 ROLLED OATS Purity Brand Instant Flakes Small, 248 -—------- 1 77% Large, 12s ---------- 2 15 Regular Flakes Sma, 24a 1 77% Large, 12s ~--.-------- 2 15 China, large, 12s ---- 2 95 Chest-o-Silver, lge. -- 2 98 *Billed less one free display package in each case. Post Brands. Grape-Nuts, 24s ------ 3 80 Grape-Nuts, 50 ------ 1 40 Instant Postum, No. 8 5 40 Instant Postum, No. 10 4 50 Dostum Cereal, No. 0 2 25 Post Toasties, 36s -- 2 85 Post Toasties, 248 -- 2 Post’s Bran, 24s ---- 2 70 BRUSHES Scrub Solid Back. 8 in. ---- 1 50 Solid Back. 1 in. ---- 1 75 Pointed Ends -------- 1 26 Stove oe Haker .....--——-—--— as 2 LoL 2 00 Peerless —.__----—.--— 2 60 Shoe oe No. 4-0 _.._._.--__--—_ Nea 2-0 3 60 BUTTER COLOR Dandelion 2 85 CANDLES Electric Light, 40 lbs. 12.1 Plumber, 40 Ibs. ----- 12.8 Paraffine, 68 --------- 14% Paraffine, 12s ------- 14% Wicking —..-—.-_---.-- 40 Tudor, ~~. per box -- 30 CANNED FRUITS Hart Brand Apples “ 1 4 95 Blackberries Pride of Michigan ---- 3 25 Cherries Mich. red, No. 10 ---- : . Red, No. 2... Pride of Mich. No. 2-- 3 oo Marcellus Red ~------- 55 Special Pie —......._ i 35 Whole White -___---- 3 25 Gooseberries NO: 10 8 50 Pears Pride of Mich. No 2% 8 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. Cove Oysters, 5 oz. —_ Lobster, No. %, Star Shrimp, 1, wet —_.. Sard’s, % Oil, Key —_ Sardines, \% Oil. k’less Salmon, Red Alaska__ Salmon, Med. Alaska Salmon, Pink, Alaska 1 3 Sardines, Im. 4, ea. a Sardines. TIm., %, ea. Sardines, Cal. ~-._.___ 1 10 Tuna, % Van Camps, doz." tt 9 DOO OO NO he wo o CANNED MEAT Bacon, Med. Beechnut 2 70 Bacon, Lge. Beechnut 1 89 Beef, Lge. Beechnut 5 10 Beef, No. 1, Corned __ 2 40 Beef, No. 1, Roast __ 2 70 Beef, 2% oz., Qua., sli. 1 35 Beef. 4 oz. Qua. sii. 2 25 Beef. No. 1. Rinut. sli 4 50 Beefsteak & Onions, s. 2 70 Chili Con Car., 1s __._ 1 20 Deviled Ham, %s ____ 1 80 Deviled Ham, %s ____ 2 85 Potted Beef, 4 oz. ____ 1 10 Potted Meat. % TiAbhv f? Potted Meat, % Libby 80 Potted Meat, % Qua. 75 Potted Ham. Gen. 4 1 48 Vienna Saus. No. %. 1 00 Vienna Sausage, Qua. 90 Veal Loaf. Medium __ 2 25 Baked Beans Campneli—e 2250 Fo 70 Quaker, 16 oz. ~~ ___ 60 Fremont. No. 2 -_..._ 1 25 Van Camp, med. --... 1 2 CANNED VEGETABLES Hart Brand Baked Beans Medium, Plain or Sau. 60 No. 10 Sauce ~----____. 4.00 Lima Beans Little Quaker, No. 10 11 50 Little Quaker, No. 1__ 1 25 Baby, No; 2:20.02} 2 10 Baby, No. 2 1 25 Pride of Mich. No. 2._ 1 70 Marcellus, No. 10 -_-_ 7 50 Red Kidney Beans No, 20 3 ee 25 Ne. 2 oe 1 10 Bi Oe, Soo se ee 15 String Beans Little Dot, No. 2 -_-. 2 40 Little Dot, No. 1 --_. 1.80 Little Quaker, No. 1_. 1 60 Little Quaker, No. 2__ 2 20 Choice, Whole, No. 2_. 1 90 Choice, Whole, No. 1__ 1 25 Cut, Wo. 10: 22 9 50 Cut, Noe, 2) 1 75 Cut. No. 4) 2 1 10 Pride of Mich., No. 2__ 1 25 Marcellus, No. 2 --.--- 1 15 Marcellus, No. 10 ~-.. 7 25 Wax Beans Little Dot, No. 2 --.. 2 55 Little Dot, No. 1 -_-. 1 80 Little Quaker, No. 2_. 2 25 Little Quaker, No. 1-- 1 45 Choice, Whole, No. 10 10 75 Choice Whole, No. 2 2 00 Choice, Whole, No. 1 ; 35 Cut No. 10 9 50 Cut, No, 2 2.2. 1 75 Cut, NO, de 1 15 Pride of Michigan —-. 1 35 Marcellus Cut, No. 10. 7 25 Beets Small. No 2% .- _. 3 00 Extra Small. No. 2 -_ 2 80 Fancy Small No. 2 -_ 2 25 Pride of Michigan _. 2 00 Marcellus Cut, No. 10 5 25 Marcel. Whole, No. 2% 1 76 Carrots Diced, No. 2. 2-2. 90 Diced, No. 10 ~------- 5 25 Corr Golden Ban., No. 2-- 1 45 Golden Ban., No. 10 10 00 Tittle Quaker. No. 1.1 35 Country Gen., No. 1-. 95 Country Gen., No. 2. 1 45 Pride of Mich., No. 1 90 Marcellus, No. 2 -_-. 1 10 Fancy Crosby, No. 2_. 1 30 Whole Grain, 6 Ban- tam. No, 2 -_.-_-- — 1 80 Peas Little Dot, No. 2 -.-_ 2 40 Little Quaker, No. 10 11 25 Little Quaker, No. 2 -_ 2 15 Little Quaker, No. 1.. 1 45 Sifted E. June, No. 10 9 50 Sifted E. June, No. 2__ 1 75 Sifted E. June, No. 1-- 1 25 Belle of Hart, No. 2__- 1 75 Pride of Mich., No. 2__ 1 45 Marcel., E. June, No. 21 35 Mareel.. BE. Ju., No. 10 7 50 Templar B. Ju.. No. 10 7 00 Pumpkin Na. 10. oe 4 35 INO. 2% oo 1 35 NO. 8 oe 1 05 Sauerkraut No: 10) ce 70 No, 2% 22220 1 25 No. 2 2 95 Spinach NO. 246 2 25 No: 2 222 1 80 Sauash Boston, No. 3 ~------- 1 35 Succotash Golden Bantum, No. 2 2 10 Hart, No. 2 Pride of Michigan -- i 85 Marcellus, No. 2 ---. 1 35 Tomatoes No: 10.222 5 80 No 26 2 25 No. 2 1 60 Pride of Mich., No. 2% 2 00 Pride of Mich., No. 2--1 35 CATSUP Sniders, 8 0z. ~------- 35 Sniders, 14 oz. ~------- 215. Sniders, No. 1010 -.-_ .90 Sniders, Gallon Glass_ 1 25 CHILI SAUCE Sniders, 8 oz. ---.----. 2 10 Sniders, 14 oz. -------- 3 00 Sniders, No. 1010 ~--. 1 25 Sniders, Gallon Glass_ 1 46 OYSTER COCKTAIL Sniders, 8 oz. ~------ — 210 Sniders, 11 e pageant 2 40 Sniders, 14 oz. ~------_ 3 00 Sniders, Gallon Glass 1 45 CHEESE Rogunetort 2 60 Wisconsin Daisy --~---- 17 Wisconsin Flat ---__-_. 17 New York June ------_-- 27 Sap Sago. 40 weriele 2s 19 Michigan Flats —-_-----_ 17 Michigan Daisies ~-._. 17 Wisconsin Longhorn —-. 17 Imported Leyden _.._._ 27 1 lb. 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. 46 Kraft, Pimento, % Ib. 1 85 Kraft, American, % Ib. 1 88 Kraft, Brick, % Ib. — 1 85 Kraft Limburger,% Ib. 1 85 CHEWING GUM Adams Black Jack -_-- 65 Adams Bloodberry ---. 65 Adams Dentyne Adams Calif. Fruit -- 6d Adams Sen Sen 5 Beeman’s Pepsin Beechnut Wintergreen_ Beechnut Peppermint-- Beechnut Spearmint -- Doublemint : Peppermint, Wrigleys .. 65 Spearmint, Wrigleys -- 65 Juliey Fruit. 2.22. 22. -- 65 Krigley’s P-K --------- 65 Zeno, 2200 ee 65 Peaverry 22520202002 65 Droste’s Dutch, 1 Ib... 8 50 Droste’s Dutch, % Ib. 4 £0 Droste’s Dutch, % lb. 2 36 Droste’s Dutch, 5 Ib. 60 Chgcolate Apples ----. 4 50 Pastelles, No. 1 _--- 12 60 Pastelles, % lb. Pains De Cafe _---_--- 3 00 Droste’s Bars, 1 doz. 2 00 Delft Pastelles ____--. 2 15 1 lb. ao Tin Bon IBpns ooo 18 00 7 , “Rose Tin Bon oe eee eee 00 - oz. ‘eine De Cara- Ss sae Goce 10 % Ib. Rosaces -_-_-~--- 7 80 % lb. Pastelles 3 Langnes De Chats -. 4 80 CHOCOLATE Baker, Prem., 6 lb. % 2 38 Baker, Prem., 6 lb. 1/5 2 58 SLOTHES LINE. Kemp, 50 ft. -.. 2 WU@2 25 bi hana Cotton, 50 tt, 22s 1 net 75 Braided, 50 ft. 0 Sash Cord -----. 1 io? 25 COFFEE ROASTED Lee & Cady 1 tb. Package Arrow Brand Boston Breakfast -... 24 Breakfast Cup ------ 20 TmHeriad = 22. 87% oe Se es 16% MBSCSLIG 22 29 Morton House ----.-- 85% Nedrow i222 28 Cunker 50 os aa O8 McLaughlin’s Kept-Fresh Coffee Extracts M. Y.,. per 100 Frank’s 50 pkgs. -. 4 25 Hummel’s 50 1 Ib. 10% CONDENSED MILK Leader, 4 doz. ~---.._ Eagle, 4 doz. _.....___ 9 00 MILK COMPOUND Hebe, Tall, 4 doz. Hebe. Baby, & doz. ~. Carolene. Tall, 4 doz. Carolene, Raby EVAPORATED MILK Page, Tall Page, Baby 3 Quaker, Tall, 10% oz. 2 85 Quaker, Baby, 4 doz. Quaker, Gallon, % doz. Carnation, Tali, 4 doz. Carnation, Baby, 4 dz. 1 58 Oatman’s Dundee. Tall 3 45 March 30, 1932 Oatman’s D'dee; ‘Baby 8 45 Every Day, Tall _... 3 20 Every Day, Baby -.___ 3 20 Pet, Cal ooo 3 15 Pet, Baby, 4 dozen —_ 1 58 Borden’s Tall ~_-.__ 3 45 Borden’s Baby —___.___ 3 45 CIGARS Canadian Clubs -____ 35 00 Hemt. Champions. .. 38 50 Webster Cadillac -___ 75 00 Webster Golden Wed. 75 00 Websteretts ~-...____ 38 .50 Cincos 22.0: 38 50 Garcia Grand Babies 38 50 Bradstreets ~...._____ 38 50 La Palena Senators_ 75 00 Oding: 223 ee Z 8 50 Throw Outs —_--____ 7 50 R G Dun Boquet __. 75 00 Perfect Garcia Subl. 95 0¢ Budwiser -__..._____ 19 60 CONFECTIONERY Stick Candy Pails Pure Sugar Sticks-600c 4 00 Big Stick, 20 Ib. case 17 Horehound Stick, 5 Ib. 18 Mixed Candy Kindergarten -_______ 16 MCG OP ao oe French Creams ________ 13 Paris Creams ____.___ 14 Jupiter) 2 10 Fancy Mixture ________ 16 Fancy Chocolate 5 lb. box Bittersweets, Ass’ted 1 50 Milk Chocolate A A 150 Nibble Sticks ._______ 1 50 Chocolate Nut Rolls _ 1 60 Blue Ribbon 1 25 Gum Drops Champion Gums Ais Is Challenge Gums ____.. 18 Jelly Strings ___.. 16 Lozenges Pails = A. Pep. Lozenges __ 14 A. Pink Lozenges __ 14 - A. Choc. Lozenges__ . Motto Hears to. waited Milk Lozenges —_ 2 Hard Goods ee TORS 25 a“ Peanut Sauares __._._ 14 Cough Drops Bxs Polnam eo 1 35 Smith Bros - 2... 1 45 iudeng 2.000. 1 45 Specialities “ineapple Fudge —... 18 llalian Bon Bong vauqguet Cream Minta.. 33 Handy Packages, 13-100 76 COUPUN BOOKS dU Keconomic grade 3 &4 iu0 keonomic grade 4 60 5UU0 economic graue WwW vu luvv kiconomic grade 37 ou Where 1,000 are ordered at a time, speciai- ly printed front cover is furnished without cCuasrgc. CREAM OF TARTAR Gb” boxes 420. DRIED FRUITS Appies N. Y. Fey., 60 lb. box 13 N. XY. CY., 14.0%. DKE. Ld Apricots Evaporated Choice _ 18 Evaporated, Fancy .. 18 tVaporated, Slabs Hie Pancy: ooo 8 Citron TO.) OX. eee 24 Currants Packages, 14 oz, -- 17% Greek, Bulk, lb. --__. 164 ' Datea Imperial, 12s, Pitted 1 85 Imperial, 12s, Regular 1 40 eaches Evap. cust ee a7 WONCy oe Peel Lemon, American —_._. 24 Orange, American <...__ 24 Raisins Seeded, bulk -_._._.... 8% Thompson’s s'dless blk 8% oon se seedless, a a0 6 ie California Prunes pee t00, 25 Ib. boxes__@05 25 Ib. boxes__-@05% . boxes__@06 . boxes__@06% boxes... @07 boxes._@08 ib. boxes__@10% . boxes..@14 . boxes__@16 oo March 30, 1932 Hominy Pearl. 100 Ib: sacks __ 3 50 Bulk Goods Elbow, 20 Ib. ~--------- 05 Egg Noodle, 10 Ibs. -_ 15 Pearl Barley 2000 2 2 00 Barley Grits -—---~---._ 6 00 Chester 22.02 3 50 age Gast India ....... 10 Tapi Pearl, 100 ib, cake -- 7% Minute, 8 0z., 5 doz. 2 Ww Dromedary Instant -_- 3 00 Jiffy Punch $3 doz. Carton -_------ 25 Assorted flavors. FLOUR Vv. C. Milling Co. Brands Lily White ........_- 5 10 Harvest Queen ------. 5 20 Yes Ma’am Graham, BOR. 1 40 Lee & Cady Brands Home Baker -__.---. Cream Wheat ------ FRUIT CANS Mason F. O. B. Grand Rapids Melt ping 222 One pint -—-_-__. 1 35 @né quart 8 55 Half gallon ---------- ideal Glass Top Halt pint —..._----- 00 One pint... 9 50 One quart -________ i i Galt galion —-.._______ 15 40 GELATINE Jell-O, 3 doz: 2. 2 37 Minute. 2 doz, -___.- 4 ve Pivmoarth White ---. 1 *5 Quaker, 3 doz. ------ 75 JELLY AND PRESERVES Pure, 30 Ib. pails ---- 2 60 Imitatin, 80 ib. pails 1 60 Pure, 6 0z.. Asst 492. 90 Pure Pres., 16 oz., dz. 2 20 JELLY GLASSES 8 oz., per doz. Margarine 1. VAN WESTENBRUGGE Food Distributor MULLER’S PRODUCTS Macaro: 2 Elbow jMacaroni. 9 oz. 2 = hee Vom Venue Eegz Alphabets. 6 oz.__ Egg A-B-Cs 48 pkgs.__ 1 80 NUTS—Whole Almonds, Tarragnna__ Brazil, larre _... Fancy Mixed —~_.._____ Filberts, Sicily ~— -___ Peanuts, Vir. Peanuts, Jumbo, std. Pecans, 3, star -_____ 25 Pecans, Jumbo -__-_- 40 Pecans, Mammoth -_ 50 Walnuts, Cal. ___-_- 23@25 Hickory 200) Salted Peanuts Fancy, No: ¥ 2... 8 Shelled Almonds Salted ________ 96 Peanuts. Spanish 126 Ib. bags ~-----_ cs 5% WitOerts: 9 9 20 Pecans Salted __---__- BB Wamut Burdo 2... 56 MINCE MEAT None Such, 4 doz. __ 6 20 Quaker, 3 doz. case __ 5 Yo Ho, Kegs, wet, Ib. OLIVES 4 oz. Jar, Plain, doz. 8 oz. Jar, Plain, doz. 16 oz. Jar, Plain, doz. Quart Jars, Plain, doz. 5 Gal. Kegs, each -___ 3 oz. Jar, Stuff.. doz. 8 oz. Jar, Stuffed, dozz. 16 oz. Jar, Stuff., doz. 1 Gal. Jugs, Stuff., dz. bo me DO bt #9) Go DO bo a PARIS GREEN SOR 34 ee 3: on and Seo 36 PETROLEUM PRODUCTS Including State Tax From Tank Wagon Red Crown Gasoline __ 15.3 Red Crown Ethyl -_-- 18.8 Stanoline Blue ~-_ -._ 13.3 in tron Barrels Perfection Kerasine -. 10.7 Gas Machine Gasoline 38.2 - M. & P. Naphtha__ 16.4 1SO-VIS MOTOR OILS In fron Barrels Eieht oo (ie Medium (20202 17.2 Cream-Nut, Pecola, No. 1 BEST FOODS, INC. Distributors Bros., Laug Nucoa, 1 lb. ------------ 12 Holiday, 1.1b. ----+---- 10 Wilson & Co.’s Brands Oleo MATCHES Diamond, 144 hox -- hio Red Label, 144 bx oon Blue Tp. 144 box Ohio Blue Tip, 720- le *ReRitable, 144 -------- *Federal. 144 ~--------- Safety Matches Red Top. 6 grofi case 4 75 yy 5 475 > Searchlight, 144 box-- 4 45 S 4 75 3 80 iron Barrels Bignt 22.0 ee 62.2 Mediuny 22.002 62.2 Heavy. 62.2 Snecial heavy —-..- 62.2 Extra heavy eee 62.2 Polarine “Ro 20 62.2 Transmission Oil ~-_. 62.2 Finol, 4 oz. cans, doz. 1 45 Finol, 8 oz. cans, doz. 2 25 Parowax, 100 Ib. -___ 7.3 Parowax, 40, 1 Ib. __ 7.55 Parowax, 20, 1 Ib. __ 7.8 Semdac, 12 pt. cans 2 95 \Semdac, 12 at. cans 4 90 PICKLES Medium Sour . gallon. 400 count _ & 75 Sweet Small 5 Galion, 500° _~---.. 7 25 Dil) Pickles Gal, 40 to Tin, doz. -- 8 15 32 oz. Glass Picked . 2 26 32 oz. Glass Thrown __ 1 95 MICHIGAN TRADESMAN Dill Pickles Buik & Gel, 260 3 65 16 Gal., 45 Gal., 1300 PIPES Sob, 2 doz. in bx. 1 00@1 20 PLAYING CARDS Battle Axe, per doz. 2 65 Bicycle, per doz. ---. 4 70 Torpedo, per doz. ---. 2 60 POTASH Babbitt’s, 2 doz. ---- 2 75 FRESH MEATS Beef Top Steers & Heif. --.. 14 Good St’rs & H’f. ---. 11 Med. Steers & Heif. -. 10 Com. Steers & Heif. -. 09 Veal Ten 2260 12 Good: 2200200 11 Medium: 22 9 Ramp Spring Lamb 15 0G) —22 22 13 lesan ee a _. 10 GOR eee 08 Mutton Bom, med. 22-0 11 Butta 2 Shoulders Spareribs 2. 07 Neck bones (200. 1. 03 Trimmings (22000 06 PROVISIONS Barreiea Fork Clear Back -_ 16 00@20 00 Short Cut Clear --_. 16 00 Ory Salt Meats D S Bellies 18-29@18-10-8 Lara Pure in tierces —._.._ 5% vu 16. Lubs ----adVvance 9 +4 60 ib, tubs —~___advauice 20 ib. Dalis ..--advalive % iv ib. pails _..-advance % o lb. pals _...advance 1 3 lb. pails __.-advance 1 Compound tierces --.. 8% Compound, tubs -.---- 9 Sausages Bologna, -—____.__..___. — 5 Dive@e oe 15 Mrankfort 0.220 15 Pore 20 Wee 19 Tongue, Jellied ~-----__ 25 Headcheese —~..---.-____.- 15 Smokea Meata Hams, Cer. 14-16 lb. @15 Hams, Cert., Skinned b. @15 Hain, drneu veel IKnuekies, 2 @25 California Hams -. @12% ticmic Bollea Eig @16 Boiled Hams ----__ @22 Minced Hams ----__ @15 Bacon 4/6 Cert. ---. @15 Beet Boneless, rump ~-..@22 00 Liver Beef ooo 11 Cale 2 40 POP 202 04 RICE Fancy Blue Rose ---. 3 90 Faney Head —.....-__ 06% RUSKS Postma Biscuit Co. 18 rolls, per case ---- 1 12 rolls, per case ---- 1 20 18 cartons, per case__ 2 1d 12 cartons, per case_. 1 46 SALERATUS Arm and Hammer -- 3 75 SAL SODA anulateu, 60 ibs. cs. 1 35 ranulated, 18 2% Ib. packages ---------. 1 10 COD FISH Middies: 22.00 2 20 Peerless, 1 Ib. boxes 19 Old Kent, 1 lb. Pure 27 Whole Cod —-_----. --- 11% HERRING Holland Herring Mixed, Kegs --_------ 76 Mixed, half bbls. Mixed. bbls... Milkers, Kegs ------ 86 Milkers, half bbls. ~_-- Milkers, bbis. __________ Lake Herring ¥% Bbl., 100 lbs. __-. Mackeral Tubs, 60 Count, fy. fat 6 u Pails, 10 Ib. Fancy fat 1 40 White Fish Med Fancv. 100 Ib. 13 af Milkers, bbls. ____-. 18 50 K K K K Norway __ " 50 8 lb pails Cut Lunch i Boned, 10 Ib. boxes __ 16 SHOE BLACKENING 2 in 1, Paste, doz. -.. 1 130 E, Z. Combination, dz. z 30 Dri-Foot, doz. -____-_ 2 00 Bizbys. Dem ...... 1.30 Shinola, dos... 0 STOVE POLISH Blackne, per doz. __.. 1 30 Black Silk Liquid, dz. 1.30 Black Silk Paste, doz. 1 24 Enameline Paste, doz. 1 30 Enameline Liquid, dz. 1 30 E. Z. Liquid, per doz. 1 30 Radium, per doz. -___1 380 Rising Sun, per doz. 1 30 654 Stove Enamel, dz. ? sv Vulcanol, No. 10, doz. 1 30 Stovoil, per doz. __.__ 3 uv SALT F. O. G. ne er Colonial, 24, 2 Colonial, 36- a cee 1 20 Colonial, Iodized, 24-2 1 i Med. No. 1 Bblis. -_.. 2 9 Med. No. 1, 100 Ib. bk. i oO Farmer Snec.. 70 Ib. 1 00 Packers Meat, 50 Ib. 65 Crushed Rock for ice cream, 100 lb., each 85 Butter Salt, 280 Ib. bbl.4 00 Biock, 50 Baker Salt. 280 lb. bbl. 3 80 6, 10 lb., per bale _..__ 93 20, 3 lb., per bale ____ 1 00 28 lb. bags, Table ____ 40 ; TTT Free Run’g, 32 26 oz. 2 s Five case lots --_--- lodized, 32. 26 oz. —-- 3 0 Prive case fots ___... 2 40 BORAX Twenty Mule Team 24. 1 Ib. packages -_ 3 35 18. 10 oz. packages -. 4 40 96. % oz. packages __ 4 00 CLEANSERS 80 can cases, $4.80 per case WASHING POWDERS Bon Ami Pd., 18s, box 1 90 Ron Ami Cake. 18s —-1 Brillo eae 85 Climaline, 4 doz. ---. 3 80 Grandma, 100, 5¢ —--- 3 50 Grandma, 24 Large -- 3 50 Snowboy, 12 Large -. 2 56 Gold Dust, 12 Large 2 25 Golden Rod, 24 ------ 4 25 La France Laun., 4 dz. 3 60 Old Dutch Clean., 4 dz. 3 40 Octagon, Sa ._...... 3 90 Hinso. 466 2 3 20 Ringo, 245 ... 5 25 — No More, 100, i0 pa Rub No More, 20 Lg. 4 00 Spotless Cleanser, 48, OG O82 Sani Fiush, I doz. __ Sapolio, 3 doz. Soapine, 100, 12 oz. -_ Snowboy, 100, 10 oz. —_ Speedee, 3 doz. ~-_-_- Sunbrite, 50s —........ Wyandotte, 48s Do om DSA oH cot oe Wyandot. Deterg’s, 24s 2 75 SOAP Am. Family, 100 box 5 60 Crystal White, 100 ___ 3 50 Biz Jack. G04q .... 4 30 Fels Naptha, 100 box 5 Flake White, 10 box 2 92 Grdma White Na. 10s 3 , Jap Rose, 100 box ____ 7 40 Paty, 106 hox _... 4 00 Palm Olive, 114 box 11 00 Lava, 60 hos 2 25 Octagon 170... & 00 Pummo, 100 box _..___ 4 85 Sweetheart, 100 box __ 5 Grandpa Tar, 50 sm. 2 Grandpa Tar, 50 Ige. 3 50 Trilby Soap, 100, 10c 7 Williams Barber Bar, 9s Williams Mug, per doz. 48 SPICES Whole Spices Allspice, Jamaica _... @24 Cloves, Zanzibar ___. @43 Cassia, Canton ___ @24 Cassia, 6c pkg., doz. @40 Ginger, Africa _____ «hid Mixed: No. ft... . @3 Mixed, oc pkgs., uuz. wo Nutmegs, 70@90 __._ @50 Nutmegs, 105-1 10 - @48 Pepper, Black ________ @23 Pure Ground in Buik TABLE SAUCES Lee & Perrin, large... 6 75 Lea & Perrin, small.. 3 35 Peteer 22 1 60 Royal Mint —_..._..__.. 2 40 Tobaaco, 2 os. ........ 4 % Sho You, 9 oz., dos... 3 25 Ant, Gime 2.4... — 4 75 A-l aya... 2 85 CAO, 2 OR. ween 3 30 TEA Blodgett-Beckley Co. Royal Garden, % Ib... 175 Royal Garden, % lb. .. 77 Japan Moin 22@27 Choate .. 36@40 Franc’ 42@52 NG. | Nibie 47 1 lb. pkg. Sifting -. 11@12 Gunpowder Crelee 22 40 Sane 22.5.0 wim OO : Ceyton Pekoe, medium —_____. 48 English Breakfast Congou, medium __._.__ 28 Congou, Choice ____ s6@o Congou, Fancy __.. 42@43 Oolong Retium éy CHOMGe tu RAY on bu TWINE Cotton, 3 ply cone ____ 25 Cotton, 3 ply Balls ____ 327 VINEGAR F. O. B. Grand Rapids Cider, 40 Graig .. 17 White Wine, 40 grain__ 20 WICKING ate | Der eros ou, au aw J, er graeme 1 Z aU. 4, per grossa i ov NO. 6. POF Broee ...... Zz sv ; s ~ Oe Feeclicss Mulls, per uuz yu Cloves, Zanzibar 2. Oig Mwewester, No. Z, doz ou Gassia Canton @25 Kochester, No. 3, doz. Z vu Gine. Gia @27 Kayo, per dog. ._.._ 75 Musar@ @26 Mace, Penang ._._....__ @85 : Pepper, Black ________ @2 wOUODENWARE Numiegs .......... @31 Baskets Pepeper, White —_____ @38 Bushels, Wide Band, Pepper, Cayenne -____ @36 wood handles —_____ 2 00 Paprika, Spaish _..... @36 Mathet, Ulup taiuse__ ve Marhel, SIyBic Natdic. Yu Seasoning Markel, €xtia -___-_ 1 ov : : MORPERAG, SOI ric ict cceiees 3S ov Cauue waa s — ---~ 4 7 Splint, medium -___._ ¢ av Sage, o os eae 85 SPH, BA 2... ® BU SRECRRESE © CSTRER oi i go - Gane 2 1 do Cnurns Ponoty, ¢4 a 4% Barrel, Dd gal, cach __ 2 4u Aitchen Bouquet __-. 4 oy Perret, lu gal., eacn__ 4% ov ive: Leaves zu 6 tO 0 gal., per Sem, cn au Murjoram, £ ua. wy Savory, 3 G2 2 75 Pails Piving i us —.. 2. gu LU yl. GalVau.eeu _... 4 ov Tameric, 2% of. ___ 75 44 Yl. GaivValilecu .. 6 dv ke Gh. GemlVabIgcGd .... & Av deo ul. Piarilig Ual. vl. uv ve STARCH cu ut. Bie iey @ ww Corn Kinsford, 24 Ibs. -___ 2 30 Traps Powd., bags, per 100 3 25 Mivuse, Wood, 4 noles_ bu Argo, 49 1 ih. pkgs. 3 03 adivuse, woud, o nolies_ vu €icam 24.3 2 20 aivuse, tin, d Noles __ bo Aaat, WOOG ...... 1 uv i 0k, GUC Anca i vv Gioss ; a 41k ee se OO ee * Argo, 12, 3 ib. pkes. 2 17 Argo, 8, 5 lb. pkgs..- 2 46 _ tuee Gen Giias ae ik Large GalVaiuized _... & ib Hlastic 32 pkgs oO pe Mcdium Galvauizeu -. ( tv vines. 48-1 om c= 299 sat CEIVaMERe 2. @€ 7imer, o¢ He, 2. 2 76 Wiashbourde Battier, GIVRO «2.01000 6 ov SYRUP Ease, SIRE § ....... 0 du Corn wulass. Silijgie ...... ame GO UY Vuublec feckless —..... & Ou Blue Karo, No. 1% -_ 2 54) asinygie Keeriess ~__-__ é aw Blue Karo, No. 5, 1 dz. 3 63 Nuttuern Queen —-_--_- Dd vv Bhie Maro. No. 16 0 3 33 Univer —._....._.. a% Red Karo, No. 1% .. 2 7% Red Karo, No. 5, 1 dz. 3 79 Wood Bowls Red Karo, No. 10 _.... 4 689 RA tk, ERROR 2 a UL co Be, SUGGS vy uy imit. Mapie Fiavor 1¢ in, Butter -------- inh Orange, No. 1%. 2 dz. 310 «(4% UH Futter ---.--_. 4a & Orange, No. 5, 1 doz. 4 74 WRAPPING PAPER —. ial pe Maal toy Fibre. Manila, white -. 05 nuck, e i aetie Rs vo Kanuck, > gai. cam __ 0 ov Butehers D F ________ pot Rrate 65 06% Grape Juice MPALL SEQipe .....4..64 U9 Welch, 12 quart case 4 40 Welch’ 24 pint case. 4 50 VEAST CAKE Welch 86-4 oz. case _. 2 30 Magic, 3 doz. ---_-__ 27 Sunlight, 3 doz. ...... 2 70 Sunlight. 1% doz. .... 1 3% COOKING OM Yeast Foam, 3 doz. -. 2 70 Mazola Yeast Foam, 1% doz. 1 36 Guasts, 1 dos. 2. 430 _YEAST—COMPRESSED Half Gallons, 1 doz. 775 Fleischmann, per doz. W™ Sallons. % doz. --.. 7 25 Red Star, per doz. --.. 20 22 MICHIGAN TRADESMAN March 30, 1932 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. Willingness To Make, Show and Sell New Ideas. Representative manufacturers of men’s shoes expressed themselves as being ifairly well satisfied with the con- nections they made at the show. None bragged unduly of selling any great volume of shoes, but they were con- tented in having an opportunity of showing their lines, especially to the number of well-rated retail shoe men who attended, Only a few manufacturers had their advance samples hid in the closets to be exhibited to a favored few. A de- cided attempt to make men buy shoes during the first three months of the year was evidenced in several lines. This took the form presenting “Before Easter sport types.” These shoes are distinctly an extra pair proposition. Their purpose is to liven up the lines and to tell the public the store is keen- ly awake to the fact that new styles in men’s shoes are still fashioned. Wihether these shoes are called “Eye Arresters,” “Pre-Easter ‘Sports’ or whatever their label makes little dif- ference. The fact remains that the merchants spent about 5 per cent. of their January and Februery budget on shoes of this character. Neither the makers nor the sellers expect to make any money out of these shoes. ‘Both groups feel that if they get their money out of the shoes it will be money and time well spent in merchandising them from a publicity angle alone. That kind of shoe puts the store in the lime- light. Whatever doubts existed in the mind of any visiting shoe man as to the im- portance of ventilated shoes for the coming Summer surely must have been alleviated. All lines had a good show- ing of ventilated types, while others dominated the show by having ventil- ated shoes in all their varieties and possibilities. Merchants from all parts of the country admitted that they in- tended to appropriate at least twice as much as they set aside last year for the ventilated designs. Combination of two leathers or two grains were bought for immediate delivery. One shoe that attracted con- siderable attention was a wing tip ox- ford built on fairly narrow toe. The combination of brown pig and brown calf caused many buyers to detail sizes on it. An all-over brown pig, chrome tanned, was fully as popular with the boys placing orders. One concern that modernized the brown calf oxford with a spring heel rubber sole is well satisfied with the experiment. The few that specialized in cordovans report that a substantial number of new accounts bought shoes on this leather for early Spring deliv- ery, Most of the new ‘business placed on cordovans was on the plain toe patterns, One novelty of a wine vamp and quarter, with a black saddle, might be classed under the eye-catch type. A popular priced line featured a 6 inch high cut boarded calf, storm welt, Uskide slip sole all eyelet boot, for early Winter selling. This boot is de- signed for bus drivers, traffic police- men and high-grade gas station em- ployes who wear puttees. A new last made its appearance. It is the old wood used by the Cuban trade previous to two years ago, but somewhat modernized. The short, chunky look has been changed through new patterns. This last will not be popular except in a very limited field, being a typical “Times Square” affair. The almost universal use of soft boarded leathers in extra pair shoes was noted. Manufacturers, in explain- ing this, claim that men as a rule are refusing to break in shoes. A con- sumer insists that the last, pattern and material he buys as a completed whole must be comfortable, as well as well fitting. In all grades the use of fine grains of leathers showed that this finish is ‘being preferred to both the heavy grains and the smooth finish— Boot and Shoe Recorder. —_—_+- + ___ All About the Spring Group Meetings. Lansing, March 29—The Board of Directors of the Michigan Retail Hard- ware Association decided to have two series of group meetings—one series in the Spring in the Southern part of the State and the other series in the Fall in the Upper Peninsula and upper part of the Lower Peninsula. For several years group meetings have dealt very largely with Associa- tion services. These services will con- tinue to be stressed in the Michigan Merchandiser and by direct mail, but for this group meeting, at least, a dif- ferent subject will be considered. The subject for this year deals with Sales- manship and Selling. It is obvious that this is a timely subject. Greater effort is necessary to overcome in- creased sales resistance; yet observa- tion indicates that greater effort has not been generally applied. That is true, not only in hardware stores, but in almost all other stores. The Association is fortunate in hav- ing secured ‘Rivers Peterson, editor of the Hardware Retailer, for the first two weeks of the spring series of meet- ings. A suitable speaker to handle the same topic will be procured for the third week. Following the feature talk there will be practical demonstra- tions of how to sell small hardware, and how to make the big sale. You and: your clerks will be invited to criticise these sales, Read the program study the schedule of the group meet- ings. Make a memorandum, right now, of the time and place of meeting nearest you and let nothing keep you and your store force from attending. The Program, 7:45. Singing—Introductions, 8 “The Winning Team’—H. W. Bervig. 8:20. “Salesmanship—the Lost Art” —Rivers Peterson, editor Hardware Retailer. 9, “Wrong and Right”’—Two prac- tical demonstrations on how not to sell, and how to sell smal! hardware. 9:15. “Making the Big Sale’— Practical demonstration on selling ap- pliances, 9:40. Criticism of demonstration by group. 10. Adjournment. Schedule of Group Meetings. Following are the date, place, chair- men and time: April 11—Grand Rapids—Y. W. C. A. A. Ho. Hunt. 7 p. m, dinner, 75c. April 12—Kalamazoo—Rickman Ho- tel. R. J. Haas, 7 p. m, lunch, 50c, April 13—Jackson. R. V. Chamber- lin. To be announced. April 14—Ann Arbor — Masonic Temple. Edm. Muehlig, 7:45, No dinner. April 15—Lansing—Kerns Hotel. C. H. Newsom. 7 p. m, dinner, 75c. April 18—Flint—Masonic Temple. B. R. Schade. 7 p. m. dinner, 75c. April 19—Saginaw—Board of ‘Com- merce building. Waldo Bruske. 7:45 p. m. No dinner. April 20—Bad Axe—Hotel Irwin. Warren A, Slack. 7 p. m, dinner, 75c. April 21—St, Clair—St. Clair Inn. F. J. ‘Walker. 7 p. m. dinner, $1.25. ‘April 22—Detroit—Fort Shelby Ho- tel. Wm. J. Dillon. 6:45 dinner, $1. April 25—Morenci—Hotel Saulsbury Edw, DeMeritt. 7 p. m. dinner, 75c. April 26 — Coldwater — Coldwater National Bank. Clarence Lee. 7:45 p. m, No dinner. April 27—Dowagiac—Wigwam Inn. D. M. Hinckley. 7 p. m. dinner, 75c. April 28—Holland—Warm Friend Tavern. J. E. Zwemer. 7 p, m, dinner, 730. April 29 — Fremont — ‘Community Building. L. D, Puff. 7 p. m. dinner, 75¢, April Merchandising Campaign. A sale or contest must be unusual to get across successfully this year. Once upon a time (this sounds almost like a fairy tale now) you could get a pretty good volume without any par- ticular effort and without the introduc- tion of unusual ideas. Here is a plan used by a country store. For six weeks they gave votes, a certain number for each dollar of cash sales, for payments on accounts, for mail order catalogues brought in, for cans, jugs, and other containers. Saturday night the contestants’ names were published in local newspapers with the votes to date. Principal prizes were a diamond ring, gold watch, bicycle and smaller prizes such as baseball gloves, dollar watches and many others. Contestants, principally boys, would tell householders that the mail order catalogues could be had within three days after the end of the collection period, provided they would call at the store. These catalogues made an unusual window display. During the contest special bulletins were given for certain overstocked items which helped dispose of much slow selling stock, The plan resulted in increased cash sales, eliminated pay- ments of accounts, retired mail order catalogues from circulation and re- duced overstock, Is there an idea there, for you? Week of April 4 to 9. National Baseball Week. At the time this page is written snowshoes would be better than baseball, but by the time you read this the weather will probably be as balmy as last \Christmas and the boys will probably be out on the vacant lot practicing up. ‘National advertising will help you put over sales of base- ball equipment and other sporting goods. In making up your display stand study display No. 8 in March Hardware Retailer. Week of April 11 to 16. Here is an- other special week. National Clean Up Paint Up (Campaign. Tie in with every National ‘Campaign that you can. They will help. Paint is one of your most profitable departments. if you sell aggressively, This campaign helps you sell many other things be- sides paint such as_ polishes, mops, cleaning supplies, step ladders, and many other items. Week of April 18 to 23. Give your “warehouse” merchandise a chance. Don’t leave it at the back all the time. Barn and garage hardware will move now, also roofing and supplies for re- pairing. In the April Hardware Re- tailer study display No. 11, the “Fix-it” stand. Week of April 25 to 30. Push elec- trical supplies this week, especially the electric refrigeration if you handle that line. In Hardware Retailer study dis- play No. 9 showing electrical applianc- es on a display stand. A second stand which will go good is display No, 10 showing gifts, H. W. Bervig, Sec’y. —_~+~-+___ Trade Scores Curtain Promotions. Unsatisfactory conditions prevail throughout the popular-price curtain trade at this time, due to retailers’ emphasis on extreme low-end goods. Demand is confined to curtains avail- able for retail at prices ranging from 74 to 90 cents, and only a few factories equipped to produce such merchandise are enjoying any volume of orders. The use of curtains as “loss leaders” to attract buyers for other goods in de- partment and chain stores is scored by both jobbers and manufacturers in the trade, who contend that prices next season will be depressed because of the sales tactics of the stores. a a Tidings of Spring. In springtime things quite ordinary Present their own vocabulary Until I listen to their spell To catch some tale that they would tell. A violet in early May Says in a quite surprising way: “Hello! Dear lover, how are you I know you must be happy too With winter gone, the sunshine here May is the passion of the year.’’ Soin! A brook was dancing down a dale And running on, telling a tale Of all the things that brooks must do Whenever spring returns anew: “We first lure fishes to our pools Where they can have their little schools.”’ I heard a note from yonder tree It was a bluebird calling me And there he sang the sweetest song That ever did to spring belong For this is what the bluebirds say: “Roll-roll-your troubles all away.” I watched an orchard all in bloom A gentle breeze made it a loom There interweaving branch and bowers Which changed to fairies waving flowers And wig-wagged with their rich array “God just is smiling here to-day’’. Charles A. Heath. ositive protection plus profitable investment is the policy of the Wy MICHIGAN 244 SHOE DEALERS MUTUAL FIRE INSURANCE COMPANY Mutual B utlding Lansing, Michigan March 30, 1932 OUT AROUND. (Continued from page 9) down before it. But let the fact stand that Mr. Ochs made good in such a degree that fifteen million good Amer- ican dollars pass through his hands yearly, paid over by the people who look upon the Times as the apotheosis of everything a newspaper ought to be or can be. Fifteen million dollars a year mean something like $42,000 a day, which is an intake that the elder Bennett, Dana, Greeley and Raymond never conjured forth in their most extravagant dreams. Most of this great sum is represented in advertising. For one paper to pick off all this money as a steady daily task is surely a mighty accomplishment at a time when advertisers are pestered to death by countless sellers of space who clog the highway all the distance from Beersheba to Daniel, with the line extending constantly in both directions. How was it possible for Mr. Ochs to do what he has done? Just one thing—common sense. Mr. Ochs did in New York, however, what he couldn’t do in Chicago, Cincinnati, De- troit, Cleveland, San Francisco or anywhere else, and he knew it all the time. A paper with the high ideals of the Times must have a mighty popula- tion to address, as the average man cares little for the dignity, reserve and conservatism of Mr. Och’s paper. Your average man wants sensation rather than sense. He wants screaming head- lines, excitement, scandal and exaggera- tion. Appeals to his head are not so effective as appeals to his loins. He gets his notions of life from the movies and his ideas of music are tinted with a jazzy flavor. Of course, in a population of six or seven millions there is a considerable minority element that thinks, reasons and looks upon life as a serious matter. Mr. Ochs had this considerable mi- nority in mind all the time and so he fashioned a paper to appeal to its dig- nity and conservatism. Mr. Ochs is a serious man. Life, business and everything in him are weighty subjects, not to be taken as trifles. I am told that he rarely smiles, The sense of humor that you and I treasure as a priceless blessing and benediction to our existence is some- thing so foreign to his make-up that he knows it not. Seriousness car- ried out to the first magnitude makes men great. A serious man is dom- inated by some idea that sticks to him as pitch sticks to your fingers. He will not abandon what he sets out to accomplish and he attracts to him oth- ers of the same bent. Like finds like. And so Mr. Ochs went on through the years with his paper, taking on mo- mentum as he journeyed along, and that momentum to-day is so steady and sure that the responsibility it places upon the man’s shoulders is enough to make us common mortals thankful it is not ours to carry. I presume Mr. Ochs enjoys it all im- mensely. To see the dreams of forty years unfold and become mighty ac- MICHIGAN TRADESMAN tualities must supply a thrill along the spine that but few ever experience. Getting back to practical common sense, what is it? I’ll tell you what most of it is. It is picking out the right men to do your work. The ability to recognize ability—to separate the big from the little—to look into a thing and watch its heart beats — that is common sense. With some of the policies and ideals of the New York Times I am not in exact accord. Life to me is not so serious as it is to Mr. Ochs, for I do not expect to get out of it alive. I love the plain people of the world more than the dignified, the ultra conserva- tive, the more or less “superior” class that rules us all. I frequently find greater wisdom coming out of the mouths of plain farmers than out of the mouths of the college bred. My philosophy is to enjoy each day as it comes and goes—to smile—to work with my head more than with my hands—to get sweet sleep at night be- cause of physical fatigue rather than to toss and turn over because of men- tal exhaustion brought on in the mad chase for fame and gold. Mr. Ochs has attained great distinction and great riches, but I know he isn’t getting the joy out of life that I get here in the heart of mighty Michigan. There is a common trait among men with narrow vision, and that is a dis- position to say disaparaging things about those who are successful. When a man becomes rich, he is the target for slurring remarks by this element, who look upon big success as more or less of a crime. Rags, in their eyes, are a recommendation, and the lack of funds a sign of honesty, while the posses- sion of a comfortable balance in the bank is an evidence of deceit, dishon- esty and disrepute. To these people with arrested brain growth, a rich man may be tolerated so long as they can grab off a bit of his change now and then, but when he ceases brushing crumbs from his table he is all-the bad things in the dictionary. I re- cently heard a young man, an official in a small city, refer in a slighting way to a wealthy man who had crossed him. A crowd was present and what he said was intended to make an im- pression upon minds as narrow as his own. And yet this young man was striving, in his crude way, to be suc- cessful, to become famous and rich, just as most young men do when the hot blood of youth leaps in their veins. To say unkind things about people who have succeeded in doing what you have failed to do is simply a confes- sion of weakness. The small mind al- ways covets what the broad mind attains. The number of men who have be- come wealthy in a big sense are few, and always have been and always will be. It is Nature’s way. Out of the billions and billions of human bubbles that have been poured from the Bowl of Creation, but a scanty few make any impress upon the times. They are born in obscurity and die in the same way. Their names are kept in evidence only so long as the bit of stone above their bones remains standing and then every trace of their inconsequential journey through life is wiped from the records. To decry the rich is to decry success. If you cannot be successful, at least try to bear your weakness without calling public attention to it. If any merchant is dubious over what can be done by a state secretary who is equal to the occasion he has only to consult the extract from the monthly report of the State hardware association, published elsewhere in this week’s paper. This reproduction com- prises two-fifths of the regular report, all of which is replete with valuable suggestions to the hardware trade. No advertising is permitted to appear in the monthly report. E. A. Stowe. —_> > Where Is the Damaging Competition? (Continued from page 12) able merchants which are needed in our business. For what I relate above has been typical of our business every day of the fifty-four years I ‘have dealt with grocers and groceries. What is needed is a higher grade merchant; and that may be attained, perhaps, by some regulation which will limit gro- cers to those who evince some knowl- edge of the rudiments of the business. If we were to start to-day by pro- viding that none could be a grocer who could not ‘figure margins with ab- solute accuracy; who could not off- hand state the percentage of margin embraced in the commoner grocery articles: who could not figure percentage is lost when an article priced at 15c is reduced to 14c; who lcould not show convincingly that he knew how to handle customers’ credit accounts: who could not state the cor- rect range of percentage to be paid for rent, clerk hire, advertising, deliveries —if we should begin with nothing more intricate or complicated than that, we should immediately clear the trade of nearly, if not quite, the whole of the undesirable, inefficient 30 cent, to 70 per cent. of so-called mer- what per chants. Paul Findlay. —~>++>—_—_ Just a Few Lines From Grand Rapids Council. (Continued from page 3) nowhar” and the period through which we are passing, certainly entitles the traveling salesman to elevate his chin just a little more than formerly. It has been painfully demonstrated that the “big bankers” and the “big busi- ness men” are a great deal more help- less in their sphere of action than the salesman has been in his. It is too bad that our delusion has been spoiled, but this depression has trimmed the “big man” right down to his actual stature, and he is just about shoulder to shoul- der with us. I hope traveling salesmen appreciate their opportunity and re- sponsibility, for when we again experi- ence the opportunity (all of us) to earn a living, it will be because the traveling salesmen sold the goods, and the orders started the mills to working again. We are passing through the refining fire, and when through, the 23 real salesman willbe held in the esteem that he merits, and he will be able to collect the earnings that are so justly his. Official Reporter. >» Jobbers To Help Retail Grocers. A special committee through which grocery jobbers will offer merchandis- ing helps to retailers was named in New York last week by Carl H. Schlaap, President of the National Wholesale Grocers’ Association. The committee, headed by Charles B. Jor- dan of the Jordan Stevens Co., Muil- waukee, will co-ordinate all of the Association’s activities connected with helping independent retailers in the operation of stores. Studies of oper- ating expenses, and of window, counter and interior displays, development of advertising and selling plans and simi- lar projects will be undertaken. The committee will also act as a clearing house of information on all retail prob. lems, oe We can stand infiltration of “infla- tion.” 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 Expe:t Advertising Expert Merchandising 209-210-211 Murray Bldg. Grand Rapids, Michigan 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. vil pay cash for any stock of mer- chandise, none too large or too smail. Write, phone, or wire. L. LEVINSOHN, Saginaw, Mich. 24 MARK DOWNS. To What Extent They Affect Retail Profits. If this article falls into the hands of some “Big Shot Controller” he may stick up his nose and ask whether this guy thinks he is telling us anything new, and then he'll close his office door and do a little private figuring, just to prove to himself that he does understand it. An explanation of this in the Dry Goods Economist a while ago was very interesting and I used it in conducting a merchandise meeting of our division managers and it stirred up so much discussion that I feel further airing out of our views will do no harm. We merchants sometimes kid our- selves by thinking that because our stock of merchanidse on the shelves shows a 40 per cent. markup every- thing is going to be lovely next in- ventory period. Expenses may be 30 per cent., markdowns 3 per cent., a little shrinkage and one thing and an- other, but there ought to be at least 5 per cent. net profit on sales. And as likely as not we'll be dis- appointed all round. Expenses will be a little more, markdowns will surely be greater, shrinkage bad and there goes another season in the red. A beau- tiful stock of merchandise showing 40 per cent. markup on the shelf doesn’t mean a thing until it is sold. During hectic conditions such as these, it is not what we expected to get for our goods but what we actually got. At Cost Or Retail. There is an inseparable relation be- tween mark downs and stock at cost, our retail inventory systems notwith- standing. On the retail inventory, mark down affect profits only by the cost of such mark downs. There can be no argument about this. because figures prove it, as will be seen below, using 40 per cent. markup on retail. Retail Cost Stock beginning ------ $50,000 $30,000 ales ok 20,000 Mark downs _-_.--- 1,500 Stock ending -------- 28,500 17,100 Cost of sales (60 per cent. of 21,500) 22-2 $12,900 Gro. margin (sales minus COB 6 ee 7,100 6,000 Operating expense -------- Net oroat —- 22 $1,100 Someone may ask why we include markdowns in the sales (60 per cent. of $21,500) in determining the cost of sales. The reason, of course, is that markdowns actually rerpesent mer- chandise given away. In the above example $1,500 worth of merchandise is actually gone. It was sold, but sold $1,500 under the regular retail price, so markdowns are sales and whereas $1,500 is the retail price of these mark- downs, the cost price would be 60 per cent. or $900. We get the same result ($12,900) by taking beginning inven- tory of $30,000 and deducting ending inventory of $17,100, which proves that the method is correct. Below is the same statement, but assuming that there were no mark- downs taken, the $1,500 figure has MICHIGAN TRADESMAN been omitted, Retail Cost Stock beginning ----$50,000 $30,000 Sales) ee ee 20,000 Stock ending -------- 30,000 18,000 Cost of sales (60 per cent. Gt 20,000): 2222 $12,000 Gro. margin (sales minus COSt)) oe 8,000 Operating expense ._------ 6,000 Net profit -.-----._- $2,000 It will be noted that profit has been increased only by the cost of the mark down or 60 per cent. of 1,500 or $900 and, of course, the stock at cost is affected exactly the same. This Can’t Be Done. 40 per cent. mark up on 20,000 Sales) 2 $8,000 Less markdowns at retail _----- 1,500 Gross profit —2.-2-- 2-3 $6,500 Operating expense ~----------- 6,000 Net oront - 22 $ 500 This Can Be Done. 40 per cent. markup on 20,000 Sales 2 $8,000 Less cost of M.D. 60 per cent. ot 1500 22 900 Gross prout 22223 es $7,100 Operating expense ------------ 6,000 Net proht = $1,100 Gross profit, therefore, is not mark up less mark down and shrinkage, but is mark up less the cost of mark down and shrinkage You cannot give away a $2 shirt out of stock and claim you have given away $2 because you have only $1.20 in the shirt, the cost price. How, then, can you give away 80 cents more than you have in it. The country is slowly getting over its period of speculative debauchery, based on paper profits, which, and we all know it now, are no profits at all until the securities are sold and we have the cold cash in our jeans. Mark downs are merchandise given away at retail price and must, there- fore, be reduced to cost in determining how much money we have made. But After Goods Are Sold. Here’s an entirely different story as will be noted from the following ex- ample. Here we assume that out of these $1,500 in mark downs we took one item on which a $20 mark down had been taken and we sold this item at its regular retail price. Retail Cost Stock beginning __---- $50,000 $30,000 ales fe ek 20,020 Mark downs -------- 1,480 Stock ending ~_------ 28,500 17,100 Cost of sales (60 per cent. pt 20500) 2c $12,900 Gross margin (sales minus minus cost) {<--=- 9-1 7,120 Operating expense -_------ 6,000 Net profit. 2-2) =" 5 $1,120 Our mark downs were $20 less and consequently our sales were $20 more. Here it is obvious that we are going to have $20 more in net profit because whereas we hadi already given away, charged off, a piece of merchandise worth $20 retail, some one came along and paid us $20 cash for it and now we're just $20 to the good in net profit. For example, I took that shirt out of stock and gave it to you and I was $1.20 out or its cost. Now you turn around and pay me $2 for it and I am $2 ahead, I was out only its cost when I gave it to you, but I am $2 to the good when you paid for it. So now, Mr. Merchant, you are still right in your contention that if your buyer had sold, at full retail price, cer- tain merchandise, instead of having marked it down, you would be exactly that much richer in net profit and when you take a $2 mark down you are rob- bing yourself of just that much profit. Frederick C. Oltman, Mer. Wieboldt’s Southtown Store, Chicago. ee Ne Additional News Notes. Benton Harbor—David I. Abrahams, operating the women’s wear depart- ment in Frandsen’s Department Store here, has been adjudicated bankrupt in the U. S. District Court at Grand Rapids on petition of the following creditors: Cramer & Roth, $520; Transcher Epstein Co., $108, and Su- period Coat Co., $231, all of New York, following refusal of a settlement offer at a recent meeting of creditors. Sched- ules list merchandise valued at $1,100, of which $350 is claimed exempt. Lia- bilities are listed at $7,948. In the bankruptcy case of J. A. Scott & Co., wholesale milliners, the trustee’s final report has been approved and an order made for the payment of ex- penses of administration and a first and final dividend to general creditors of 3.86 per cent. All preferred labor and tax claims have been paid. No objections were made to discharge of the debtor firm and the case will be returned to District Court here. Flint — The Buckingham Clothing Co. is named defendant in a voluntary petition in bankruptcy filed in the Federal Court at Bay City, March 24. The corporation operates a clothing store at 400 South Saginaw street, and is one of the largest and oldest firnis in this city. The petition was filed by the M. M. Rose Co., Levine & Ganz, and the Revere Knitting Mills Co., all of New York City. The peti- tion alleges that the Flint company committed an act of bankruptcy by preferring the Hart, Schaffner & Marx Clothing Co., Chicago, one of its cred- itors. A second petition, filed simul- taneously, seeks the immediate ap- pointment of the Union Guardian Trust Co., Detroit, as receiver. In the peti- tion for the appointment of a receiver it is cited the plaintiffs have been in- © formed. liabilities are in excess of $100,000 and assets less than half that amount. Bay City—Charles T. Trombley, executive committee member of the retail and wholesale merchants bureau of the Chamber of Commerce, an- nounces plans for the organization of a Better Business Bureau in Bay City. The merchants organization approved of the plan two weeks ago and a com- mittee will go to Detroit this week to study the bureau there. Mr. Trombley, H. J. Allman and Otto F. Louis will March 30, 1932 make the trip. The elimination of un- fair competition, establishment of the highest of business ethics, investiga- tion of seemingly exaggerated state- ments on values, prices and other de- tails of merchandising, as well as sus- Ppicious promotions, schemes and trick. ery in general are the fundamental items for which the bureau will work, according to Trombley. West Branch — Samuel Weinberg, dealer in general merchandise, has merged the ‘business into a stock com- pany under the style of S. N. Weinberg & Co., capitalized at 6,400 shares at $10 a share. $64,000 being subscribed and paid in. The company buying the Norman L. Firkeer stores at Twining and Omer and conducting general stores at Prescott, West Branch, Twining and Omer, Detroit—The Detroit Motor Valve Co., 2746 Penobscott building, has been organized to manufacture and sell mo- tor valves, parts and accessories with a capital stock of 5,000 shares of A at $10 a share, 3,000 shares of B at $9.50 a share and 10,000 shares of C at $1 a share, $1,900 being subscribed and paid in. Detroit — Ediward’s Dress Shops, Inc., 3012 Calvert avenue, has been or- ganized to manufacture and sell ap- parel for men, women and children with a capital stock of $10,000, $1,000 being subscribed and paid in. Detroit—The Northern Sand, Gra- vel & Materials Co., 3233 Barlum Tower, has been capitalized at $10,000 preferred) and $300 common, $5,250 being subscribed and paid in. Dearborn—The Modern Plumbing & Heating Co., 14353 Michigan avenue, has been organizedi with a capital stock of $2,000, all subscribed and $1,000 paid in. Fillmore—Henry Kleinhekel suc- ceeds Zoet Bros. in the grocery and general mercantile business. Howard City—The local factory of the National Wood Products Co. will re-open early in April. —___-2 2 Our Estate. Have men become Too troublesome . And ill content to serve their day As best they can, as best they may Is there no more, Like days of yore A common weal for which to strive With blood real red to make it thrive. Have men become Too wearisome Until disdained by one and all We leave them simply where they fall To fill their place With greater grace By those who are the more concerned About the state our fathers earned. Have men become Too callous—some Without regard how others fare And would some take anothers share Of such esteem They never dream That he who lets a fellow thirst Himself shall find to suffer worst. Have men become So worldly—some Would over-ride all rights of man Revert to the barbarian. Have lower scale Of life prevail And let the harvest sickle rust Turning all beauty back to dust. Have men become So godless—some Ignore the majesty of life Nor see that all of heaven is rife By day or night : In dark and light With glory which can only be But glimpses of Eternity. Charles A. Heath. i ia hi ~ Paul Nystrom “Business exists to provide the wants of consumers and should make its necessary readjustments without recourse to the special aid or pity of the consumer. and certainly without making the consumer pay the penalty for mistakes in business.” In these words Professor Nystrom of Columbia University, in a recent address, uttered a mouthful much needed in these days of search for something or somebody to lean on. “Our tariff legis- lation,” the professor added, “is a running record of in- dustries which have obtained help of the National Gov- ernment in forcing the consumer to pay more for his goods in order to support the industry. In other words, the consumer has been managed for the benefit of the business instead of the business for the consumer.” The wholesomeness of this doctrine is so obvious that any amplification is but futile painting of the lily. Suffice it to add merely that Professor Nystrom is only recalling the wisdom which lies at the root of The Wealth of Nations as expounded by Adam Smith a century and a half ago. We have been living in an age that knew not the father of political economy and followed after false prophets. The sooner we get back to sound principles the sooner business will get back on its own feet and march forward confidently. To quote Professor Nystrom once more, “Business got itself into this present condition. The logic of this principle is that business should get itself out of it.’ Business has never failed to work out its own salvation when allowed to attend to its own affairs and convinced that it must rely on its own resources. 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You owe it to yourself to thoroughly understand the mutual plan of insurance. The traveling representatives of the mutual companies which advertise in the Trades- man will explain it to you and tell you of the economies it offers. Get the facts. SO OT TO eee TE ee { { { { ‘ ‘ ‘ { ' { ’ : { { ‘ { ‘ ‘ =) ‘ { LION Roars for 50,000 Independent Merchants Who Feature MONARCH Finer FOODS 250 : PRIZES Each Week WGN WLS “MONARCH “THE MONARCH Melody Man” Lion Family” 9 P. M. 1:45 P. M. Mon. Wed. Fri. Tues. Thurs. Sat. ee ee MAIL COUPON NOW REID, MURDOCH & CO., P. 0. Drawer R M, Chicago, Ill. Dept. MT-3 Tell me about the Monarch Finer Foods Radio Broadcasts. i a al ne ee i er i tee QUAKER CorFFEE A delicious Coffee es- pecially blended to please the tastes of Michigan people. Vacuum Packed of Course. 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