fee R RAS EYRE AIM ATV HFRS CLENG PSFIGEENOCDES eee Sa 7 OE Se ON OS CIDE AN OHS Sy ROA ON Cee ere Ree aaa NAICOIO AN SRA AE O70 a OREN CFEC Oe ey es \) Ss) a AEs Us (77 Gage aS aN Es d Z EMG © ie, 8 a OR RAG PIS Wille (eM eA me Se ean Ci ane LZ a5 6) CSS Se UBUSHED WEEKLY (Gane Se TRADESMAN COMPANY, PUBLISHERS < (GN Cie TRADESMAN COMPANY, PUBLISHERSR— J STI eso 2 Nal hl F SPOS aoe Fiftieth Year dike <= >) —— POI PPO DUI GRAND RAPIDS, WEDNESDAY, DECEMBER 28, 1932 TINS Li 3 1883 Os AS ay? ? (4 ly re SX PO oe I] B Number 2571 In Trust It’s coming, boys, It’s almost here; It’s coming, girls, The grand New Year! A year to be glad in, Not to be bad in; A year to live in, To gain and give in; A year for trying, And not for sighing; A year for striving, And hearty thriving; A bright New Year. Oh! hold it dear; For God who sendeth ») He only lendeth. hs s Mary Mapes Dodge SZ With the Price Established through the manufacturers’ advertising your selling cost is less and profits more. Your customers recognize that the price is right when it is plainly shown on the label and in the advertising as it is in Baking Powder Same Price Today As 42 Years Ago 25 ounoes for 25c You save time and selling expense in featuring such brands as KC. Besides your profits are protected. Millions of Pounds Used by Our Government Cera We Believe You Are Entitled to a Profit on All Merchandise You Handle or is Distributed to Your Customers We don’t believe in the distribution of free samples or free merchandise to the consumer unless such merchandise pays the merchant his full profit which includes the expense of handling when handled by him. Quaker Brand Products Quick Selling Dependable Merchandise Recognized and accepted by the consuming public for Quality and Purity Quaker Products produce increased sales and have proven to be a wonderful asset to the retailer A partial list of the many Quaker Brand Items Apple Butter Jelly Ammonia Jelly Powder Brooms Prepared Mustard Canned Fruits Pickles Salad Dressing Canned Meats Peanut Butter Coffee Salt Spices Canned Vegetables Cocoa Tea SOLD BY INDEPENDENT MERCHANTS ONLY LEE & CADY l i 4 EY q a] a MAN TFiftieth 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 nonth or more old, 15 cents; issues a year or more old, 25 cents; issues five years or more old 50 cents. Entered September 23, 1883, at the Postoftice of Grand Rapids as second class matter under Act of March 3, 1879. JAMES M. GOLDING Detroit Representative 507 Kerr Bldg. MARCHING ON STRONG. Report Secretary Larsen, Michigan Farm Implement Association. We have rounded the corner of an- other year and it seems evident that we are approaching the much-talked- of corner which is to mark the return of business. Personally, I strongly feel that the time for intelligent enthusiasm and courage is at hand. Powerful forces for the stimulation of business in this country and abroad are being applied. Results are becoming manifest. Com- modity prices are gradually stabilizing. The financial pressure to which indus- try has ‘been subjected is relaxing. Gold, the basis for all credit, is again flowing into this country, and many other signs point toward relief from the strain to which business has been subjected. There is every reason to believe they will multiply and increase, and I believe we can now look to the future with hope and confidence. | We have selected as our convention theme “Business Reconstruction.” I trust, after listening to the fine ad- dress of our President and knowing something of what our other speakers have for us that you will get a great many ideas upon which to rebuild your business. We are about to enter upon a new era of prosperity which will come, not through methods and ideas of the last five or ten years, but through new, modern methods which are now un- familiar to the large majority of us. You ask who is to guide us in these modern methods. The National Fed- eration, of which you are members, and your own Michigan Farm Equip- ment Association, are the sources from which you may expect such guidance. Frankly, it is up to you to improve your business—no one can do that for you—but the object of your Associa- tion and these conventions is to point out the right methods to the road to profit. Our first job is to collect for equip- ment already sold. Second, seek how to safely sell more, remembering that the larger portion of such sales must be on a credit basis. Third, keep in mind that the potential requirements of the farmer are enormous. So great mav be the demand that it will be difficult to supply. This is the his- tory of every economic crisis and so it will be of this one. Our task is to prepare and to maintain faith in our- selves and in our country. We are to-day witnessing the growth of one of the largest competitive fac- tors ever to come before farm equip- ment dealers in the form of chain and mail order house competition, with a large trained force of canvassers and service men. Are you preparing to meet ‘this competition, or are you go- ing to let them go along unhampered and gain such momentum that you cannot get back? It has been said many times that if a dealer took proper care of all busi- ness within a radius of seven to ten miles, he would have no time to work a neighbor dealer’s territory. With reference to farmer dealers, our duty is to do the job so well that it will look impossible for oters to succeed in competition with us. What I mean by doing the job well is to know your line so thoroughly that you can in- telligently sell, service and adjust anv tool or machine; allow only the value of a used machine in trade; prop- erly and systematically canvass your territory; carry a fair stock of re- pairs; maintain a service shop with an able man in charge; display season- able tools; charge a reasonable fee for your service and maintain an adequate book-keeping system. Keep your place of business so neat and clean that the farmer’s wife will make it her head- quarters while in town. You will be surprised the good will it creates. Re- member that in the majority of cases the wife also OKs the purchase of a machine, In order that we might have some- thing tangible to present to you to show the trend of the dealers’ thoughts regarding the farm equipment busi- ness and serve as a guide in your op- erations, a questionnaire was sent out to enough dealers in all states covered by the Federation to obtain the con- sensus. Great interest was shown by the fact that answers came promptly from more than 75 per cent. of those who received the questionnaire. The questions and results are: 1. What do vou believe to be es- sential to a revival of the implement business? 63 per cent. answered “high- er prices for farm products,’ while 37 per cent. said that higher prices of farm products would have to be coupled with lower prices for farm equipment before business could be revived, 2. Would a material reduction in prices of farm equipment be an _ in- centive to buy? To this question 66 per cent. answered “Yes” and 34 per cent. “No”. Many dealers who voted “yes” stressed the fact that with pres- ent prices of farm products it might not induce much buying but it would put the farmer in a better frame of mind and break down the prejudice which now exists. Most of those who voted “No” qualified their answers by saying, “The farmer will not be able to buy at any price until his business becomes profitable. 3. Has the price of implements had a retarding effect on sales? To this auestion 85 per cent. answered “Yes” and 15 per cent. “No.” The general comment on this question was that implement prices had made sales re- sistance hard to overcome. 4. In case the price of farm prod- ucts were to advance to a point where farmers could realize a_ satisfactory profit, do you think sales of equipment would result if the present scale of prices is maintained, or would a re- duction in price be necessary to stimu- late business? To this question 58 per cent. voted a reduction would be neces- sary to induce sales on account of existing prejudice and 42 per cent. thought buying would be resumed when. the prices of farm products ad- vanced to a profitable basis. Nearly all said both were necessary to a gen- eral resumption of business. The report is current that many farmers have set aside their tractors and resumed the use of their horses, presumably on account of the cost of gas, oil and repairs. In your opinion is this change only temporary or is it likely to be permanent? The replies were 80 per cent. “Temporary” and 20 per cent “Permanent.” 6. Do you believe anything can be done to stimulate sales of farm equip- ment until the prices of farm products advance to a profitable basis? 18 per cent. said “Lower prices will help” and 82 per cent. answered “No.” 7. What, in your opinion, can the National Federation of Implement Dealers’ Associations do to assist the distributors of farm equipment? The answers to this question were varied. 24 per cent. said “Insist on price re- duction.” 40 per cent. said, “Nothing can be done.” The following are some of the answers given by others: “Keep on encouraging dealers and farmers.” “Advocate reduction in taxes.” “Demand lower tariff on manufac- tured goods.” “Teach us to be better dealers.” “Eliminate the curb-stone dealer.” “Work for closer co-operation be- tween manufacturer and dealer.” “Just keep on going until things come back.” “Work for advertising retail prices.” “Encourage dealers to canvass and render service.” 8 Do you think the long terms on heavy machinery (tractors, combines, etc.) have been profitable to the deal- er? 30 per cent. said “Yes” and 70 per cent. “No.” 9. Would shorter terms on an out- right sale contract be better for the dealer than the old-time commission contract which has come back with the advent of the tractor and the com- bine? 65 per cent. voted “Yes” and 35 per cent. “No.” 10. Would the sales contract elim- inate the competition of the curb-stone dealer? 70 per cent. said “Yes” and 30 per cent, said “No.” There may be nothing in the fore- going that will be a guide to you in your deliberations, but it was thought that it would be interestine to know just what the dealer is thinking. In the distribution end of the farm equipment basis we have wandered far from good merchandising methods. The effort on the part of the manufac- turers to unload overstocks by institut- ing longer terms than have been known in this business for twenty-five or more years and placing the goods in the hands of dealers on consignment con- tract has put the distribution of im- plements in a backward position. Placing tractors and other units in the farm equipment line in the hands of agents under a contract which stipulates that they need not be paid for by the dealer until sold, encour- ages the class of dealers of which we complain about at our conventions. They have no capital invested and are lax in business methods. With al! branches of the trade co- operating the business can be placed on a good merchandising basis the same as some other lines in which the Number 2571 unit price runs into four figures. You will say that this cannot be done while to-day’s conditions prevail. Perhaps this is true, but it is the work of this organization to plan for the future. We do not expect present day conditions to be ever present with us. If you will set this as your goal, your char- acteristic patience, perseverance and resourcefulness will enable you eventu- ally to reach it. The National Federation convention considered at great length a report on implement prices which emanated from the Bureau of Agriculture Economics of the Department of Agriculture. This bureau issued a table purporting to show the wholesale value and _ the prices paid by farmers for certain farm. implements in 1929, 1930 and 1931. This table appeared in the July issue of the Bureau’s publication called the Agricultural Situation. A copy of the 1931 figures was sent to our Na- tional office and attention called to the exaggerated spread between wholesale and retail prices, indicating profiteer- ing on the part of the dealers. Doubt- less vou are aware of the fact that re- ports from that department have a wide circulation to farmers generally and particularly to the co-operative organizations. This report stated that on July 1, 1931, wholesale implement prices were only 30 per cent. above the pre-war average (1910-1914) while prices paid by farmers were 53 per cent. above said average. This you will realize is an implication that the dealer has not reduced the prices to the farmer in keeping with the reduc- tion which the wholesaler has granted to him. The table which I present herewith quotes only a few of the units mentioned in the list. The last column of percentages is supplied to the table as it was published for the purpose of giving you a better idea of the incorrectness of the Department's conclusions. Very little ground has been gained since our last convention with regard to any added or increased co-operative efforts by the power companies. We still have the co-operation of one of these companies and its efforts cer- tainly. are being recognized. As for the remainder of the power companies, all I need to do is quote from the lips of a salesman representing the largest of these companies. He said, “We keep away from the dealers and do not care to work with them. We go along tending to our own business and_ if they like it O. K. If not, that is O. K. also.’ He further stated, “Dealers sell appliances regardless of prices, and it is simply a cut-throat proposition. The dealers don’t seem to care about making any money and that is the competition we have to meet.’ What he means in this last statement is that they meet this competition in some manner, legitimate or otherwise. The thing that looks so unreasonable on their part is that they want as many firms selling appliances as possible, but still, when they find a place where some dealer is making a sale, they im- mediately proceed to upset the deal. Time will be allotted to further dis- cussion of this subject to-morrow morning. To date we have collected a total of $1,033.63 in freight overcharges from the carriers. Without this service these dealers would never have known of these overcharges. Every dollar that can be saved by this service is like finding that much cash, as it costs members nothing. 2 It is doubtful that very many of you dealers ever attend our state fair in Detroit. This is proportionately true of the farmers. No doubt one of the reasons, so far as you are concerned, is the lack of farm equipment exhibits. Another reason is the geographic loca- tion, and the fact that it is situated in the most highly congested section of our State. Usually in the states where you find the most complete and suc- cessful state fairs you will also find them located in the capital of the state. In my opinion, a state fair should be located in an agricultural territory and geographically in the cen- ter of the state with but one idea in mind, the development of agriculture. The lack of farm equipment exhibits at our state fair in Detroit is a long story. Personally, if I were in the manufacturer’s place, I would do no different than they are doing. C. L. Glasgow and myself met with the state fair board in Detroit last spring, and my report on the meeting could be summarized as I have just stated. It is with a great deal of pride that I state that during the past year two new association services have been added. The one of greatest importance is the adoption of a simplified system of book-keeping. At the National Fed- eration convention in 1931 a commit- tee was appointed under the direction of C. R. Peters, of Des Moines, Iowa, to prepare a system of book-keeping designed for the use of farm equipment dealers. The system was presented at the National Federation convention last October and after a thorough go- ing over, was adopted. The first system to come into Mich- igan is at the registration desk for your careful examination. The plan of dis- tribution will be announced later, but undoubtedly they will be installed by the Association office. The new credit and collection ser- vice was adopted at a board meeting held at the close of our 1931 conven- tion when I was given authority to or- ganize Michigan into countv credit boards. The service adopted is known as pioneer service and is an organiza- tion of National scope and has been adopted by seven of the implement dealers’ associations of the National Federation. A very careful investiga- tion was made by our highly esteemed National Secretary, H. J. Hodge, who thought the service of such value that the Western Retail Implement and Hardware Association has adopted it as the official credit and collection ser- vice for their membership. I shall not go into detail on this subject but sug- gest that you call at the registration desk where a representative of Pioneer Service will be glad to explain to you the workings of the service in detail. Heretofore the publishing of retail prices has never been practiced by farm equipment manufacturers. Con- siderable work has been done in this regard through the National Federa- tion and several resolutions have been passed favoring the advertising of re- tail prices. More and more of the manufacturers are falling in line and we believe that the advertising of re- tail prices of farm equipment will aid greatly in the stabilizing of the estab- lished retail prices among dealers. We greatly appreciate this movement by the manufacturers and trust that many more will follow soon. During the year twenty group meet- ings were held with an average attend- ance of 13; 392 dealer calls were made, covering 19,000 miles and 17,751 pieces of mail went out at a total postage cost of $233.53. Our membership declined to some extent this year, but under existing conditions the loss was no greater than was expected. We have had the usual fine support of the travelers and insur- ance men in securing new members and we certainly are grateful to them for their efforts in helping to build the strength of this Association. MICHIGAN Lines of Interest To Grand Rapids Council. The effervescence of the Christmas spirit has abated and now eyes are turned toward that tiny aperture through which the New Year will make its advent. With minds fully made up as to the disposal of the body of that arch-villian, 1932, many are the conjec- tures as to the reception that should be given the new comer, 1933. Each succeeding year since 1929 has prom- used that Utopia, yet each succeeding year has proven a boomerang of our previous follies. Now, with all things pointing to a forced pick-up, due to stock shortages, and with promised changes in the offing, will the public assist in materializing that phantom which has been hanging in the misty distance? Santa Claus is one whole- sale distributor who doesn’t complain because of the lack of large orders and it is to be hoped that the spirit of buying is carried on to every manu- facturer, wholesaler and jobber in the country. Personally we are on the track of the fellow who invented a camera which magnifies 15,500 times. We would like a picture of our post- Christmas bank roll. About the most truthful and the most positive statement which can be in- serted in these columns is that those news gatherers who are not on the sick list have been invited out for the Christmas vacation. The lucky stiffs. Visit lest ye be visited. J. Stuart Knox, residing at 1130 Logan, and a member of No. 131 since 1904, met with an accident at his home. He was carrying a crate of grape fruit down the basement stairs when he tripped and fell to the bottom of the steps. He suffered painful injuries to his right hand and left foot. Members of 131 sincerely wish him a speedy recovery from his injuries. People never know how careful they can be until they have children, white shoes or been hit by the depression. W. C. Harper, of Oakwood Manor, and a member of 131 since 1906, suffer- ed a burn on the second finger of his right hand. He struck a safety match on the side of a box of matches and a spark ignited the entire lot. Before he could drop the flaming matches he had a badly burned finger. We hope the burn is superficial and that the injured member will soon heal. We have been informed that Walter Clark, who has been living in Califor- nia, will return to a permanent resi- dence in Grand Rapids. The members of 131 will be glad to welcome Walter back. There’s one consolation about both life and taxes. When you finish one, you’re through with the other. Fred W. Gane, who enjoyed con- jugal felicity several weeks before his friends became aware he was a bene- dict, and his new wife will reside at 116 Cherry street. His many friends TRADESMAN wish him and his a long and pleasant journey o’er the sea of matrimony. Speaking of marriage, the guy who coined the word “altar” must have been an Englishman who dropped his h’s. Earl Warren, of 1902 Leonard road, is still confined to his home on account of illness. The latest report indicates he is on the mend and will soon be able to attend to his duties as general agent for the Northwestern National Life Insurance Co. The pedestrian is one who needs automobile insurance. Messrs. Keyes and Merrill were presented a potted plant each by the Council to portray the Christmas spirit to the two oldest members of the Council. All members join in wishing them many, many more happy Yule- tides. According to newspaper headlines there doesn’t seem to be much differ- ence between a disastrous and fatal fire and an acute attack of appendicitis. The traveling men have about made up their minds that the burden of re- storing this country to business nor- malcy has been thrown upopn their broad and capable shoulders. There seems to be a predominating theory among the manufacturers, wholesalers and jobbers that the salesman has an inexhaustable supply of money, is wholly able, through his own efforts, to restore trade or is a poor fish. This theory is apparent because they insist that the salesman go forth equipped with his own money, time and effort. If he makes his expenses, a job well done; if he loses money, that is alright too, it doesn’t cost the distributor anything—no one loses but the sales- man, the poor fish. It is our candid opinion that the salesman’s loss is dis- tributed over a greater area than sus- pected. First, he is going to be indif- terent as to the company’s interest and will carry as many lines as he thinks will produce a revenue. Second, he is unable to give the individual service to a particular line because he must earn enough money to keep himself going by trying to sell several lines. Third, a misused and disgruntled salesman will do very little goodwill advertising for a firm that has no financial interest in his work. In former days when companies were willing to spend money to exploit the various terri- tories they secured goodwill advertising that was a hard barrier for competition to surmount. To-day the firms believ- it unnecessary to help the salesman finance himself, but that he should be glad of the opportunity to represent them. We believe any salesman or con- sumer justified in turning down any line of merchandise which the firm behind refuses to help put on the mar- ket. Straight commission is an equit- able manner of compensation. The good salesman does not have to help carry the poor one. Their incomes are equal to their efforts, but what about expenses. Nearly every firm trying to do business through salesmen refuses to advance expenses, so the salesman can travel. They consent to a certain salesman carrying their line. They trust him to represent their business interests, yet they refuse to back him up with enough money to meet his December 28, 1932 weekly expenses. That attitude shows a yellow streak a mile wide and it ex- tends no help whatever to the cause of the adjustment of conditions. We believe the time is near when a real salesman, one who is a reputable busi- ness man, will tell the yellow streaked manufacturer, wholesaler and jobber to take a jump into the pond of oblivion and the consumer will help to throw stones of derision at them after they are in. If the various companies have not faith in their men and their goods and they continue to ask the salesman to carry the load without at least a drawing account, they should be put out of business because they cease to be a contributing factor to good, sound business. Such tactics are driving the good salesmen into other channels of business and talent and industry is being denied the consuming public. All that business needs now is more con- The ancient Hebrews had a goat on which all sins were fidence men. placed, so the self-financing salesman isn’t anything new. Don’t forget that big New Year’s eve party which is going to be held at the 3rowning Hotel under the auspices of Grand Rapids Council. Chairman Bent- ley swears by all that is good and holy that it will be a party well worth at- tending. Everything is planned for a good time and the eats will be well worth the price of admission. One dol- lar and ten cents per ticket is more than reasonable for the wonderful time possible at this party. Get your gang together and make plans for this big party. Gil Ohlman reports that he is much better from his experience with the flu and that Santa Claus left a substan- tial amount of Christmas cheer at his place. Mrs. A. T. Heinzelman has returned to her home after a serious operation at Butterworth hospital. Ottie says she is gaining rapidly and that he will be able to start out the first of the year with his new line of Royal Blue Selz shoes. The membership will be glad to learn of the rapid recovery of Mrs. Heinzelman. Gerald J. Wagner, chairman of Zone No. 3 of the Michigan Committee for Trade Recovery, announces a meeting to be held in the City Commission rooms, city hall, Grand Rapids, at 1:45 p. m., Dec. 29. At this meeting Delos Smith, Washington, D. C., legal repre- sentative of the Reconstruction Fi- nance Corporation and recently ap- pointed to handle self-liquidating loans in Michigan, will discuss the legal phases of this procedure. Inasmuch as through the activity of Al Giumond, Director of the Team- work Business Groups of the U. C. T. in Michigan, more than four thousand U. C. T. members in Michigan are now selling the idea of “Work Relief Instead of Dole Relief,’ as many as possible of our members are invited to attend this meeting. We wish every one a very Prosper- ous and Happy New Year. Scribe. —__2- + ___ An air-operated hand tool has been developed for grinding, smoothing concrete walls. It is said to reduce costs. eect cnt naceces: A: -_. af + 4 y dem ann: NI 2 hy NC anata Le a oh tn ag ene pe Pe Gina ec. December 28, 1932 IN THE REALM OF RASCALITY. Questionable Schemes Which Are Under Suspicion. A manufacturer agrees to discon- tinue impressing the words “One Pint” upon glass bottles or flasks having a capacity less than that indicated or stamped thereon and to discontinue the sale of bottles or flasks of the ap- proximate shape and size of the stand- ard pint container but not having a pint capacity, with any words, marks or impressions that may have the tendency to deceive purchasers into the belief that the containers have a pint capacity. A manufacturer agrees to discon- tinue the use of the marking “8 oz.” on brands or labels used to designate overalls that are not made from ma- terials weighing eight ounces to the yard. A distributor of general merchandise, including knit underwear, agrees to discontinue the use of any brands or labels that misrepresent the price or value of any products. A distributor agrees to discontinue the use of any lists setting forth ficti- tious prices purporting to be the regu- lar retail prices at which products were intended to be on were sold in the usual course of business. A manufacturer agrees to discon- tinue the use of the word “Mill-Run” on brands or labels used to designate window shades or window shade cloth that is not the run of the mill. Floyd R. Perkins and Mrs. E. M. Boyer, trading as American Vienna Co., Battle Creek, vendor of an alleged cure for eczema, agrees to discontinue the use of the word “Vienna” in trade name within six months; agrees to dis- continue representing that a “Free Trial” of the treatment is offered un- less and until the treatment is sent other than on a money-back guarantee, with payment of the full price required in advance: to discontinue represent- ing that any prices are “special” or for a limited time only, unless such prices are less than those customarily quoted under similar circumstances and unless orders at the price quoted, received after the expiration of the time limit, are refused; and to discontinue repre- senting that the product is a competent remedy for eczema, when such is not the fact. Carroll V. Gianitrapany, trading as Modern Sales Co. and La France Lab- oratories Co., New York City, vendor of “French Vigor Tabs, French Toni- quettes,” alleged to be “pep” tablets, agrees to discontinue advertising the product, or any similar medicinal preparation, and to discontinue the sale of the product in interstate com- merce. Frederick H. Young Co., Toledo, vendor of “Young’s Victoria Cream,” alleged to correct all skin trouble, agrees to discontinue representing that a present will be sent the prospective customer free of charge, when the cost of the purported gratuity is included in the price charged for the cream; and to discontinue representing that the product will, in a short time, remove all skin blemishes, without a qualify- ing statement to the effect that the cream is not effective in all cases. A vendor of an alleged cure for kid- ney trouble agrees to discontinue repre- MICHIGAN senting that the product is a cure for kidney diseases, when such is not the fact; and to discontinue representing that it is a cure for disorders arising from kidney weakness, without a qualifying statement to the effect that it will remedy such disorders only as they may be remedied by the allevia- tion and relief of bladder irritations. A publisher using the puzzle form of advertising to obtain subscribers and solicitors, agrees to discontinue representing that any prizes offered are free and that any prize is offered for the mere solution of a puzzle, when such are not the facts; to discontinue representing that a certain contest for prizes is open only to persons who solve a certain puzzle, unless and until entrance into the contest is so limited; and to discontinue using advertising matter containing a puzzle and offering a prize to the winner of a contest, with- out a conspicuous statement in such advertisement to the effect that some- thing other than the solving of the puzzle will be required before the prize will be awarded. An advertising agency agrees to dis- continue handling advertising matter of manufacturer of an alleged hair diye. Monroe Chemical Co., trading as Mary T. Goldman, St. Paul, agrees to discontinue representing that Mary T. Goldman, the discoverer of the hair dye, is actively engaged in the busi- ness, when such is not the fact, and attributing to her statements and repre- sentations without indicating that such were made during her lifetime; to dis- continue representing that the dye is a “scientific hair color restorer” that never fails to restore the natural youth- ful shade of the hair, the treatment taking only seven or eight minutes and requiring only a few cents’ worth of the product, the color gradually creep- ing back so that the gray hair regains its youthful color overnight, when such are not the facts. A publisher of a magazine of wide circulation, waives the right to be made a party respondent in a proceed- ing against a certain vendor of a cor- respondence course in railway voca- tional training, and agrees to abide by the terms of any stipulation effected with or order to cease and desist di- rected against such advertiser. —___ 2 A Business Man’s Philosophy. A note to a young mother: “T am glad that everything turned out as [ imagined it would. I am told that you are well, the baby is well, in short, that everything is as it should be. “I suppose you are a hero. Do you mind if I don’t hail you as one? I can't get excited because you have done something that millions of others have done. “What you are worth to your child, if anything, will be demonstrated in the next ten years. If you are good to your boy, and train him to become a decent and useful citizen, I shall have respect for you. If he turns out a good-for-nothing, due to your neglect, I shall class you with other worthless people. “That’s my idea of this mother business. To be a mother isn’t much. To be a good mother is one of the greatest things in the world.” William Feather. TRADEomMAN Going Everywhere men are working these | days to rebuild—to reconstruct their individual fortunes for them- selves and for those who will come | along after them. | Constructive estate plans often call for a reconstructed will. Changed values may require | changes in the amount of indi- vidual bequests, changes in the amount of protection given them. Are you familiar with the increased protection which a corporate exec- utor gives to your estate? Con- sider this point in revising your will. | Let us explain in detail the many safeguards we employ in the set- _ tlement of estates and the admin- | istration of trust funds. THE MICHIGAN TRUST co. GRAND RAPIDS THE FIRST TRUST COMPANY IN MICHIGAN 4 MICHIGAN TRADESMAN December 28, 1932 MOVEMENTS OF MERCHANTS. Lowell—Floyd C. Steed has opened a cream station in the Lee building. Kalamazoo—The Bryant Paper Co. has decreased its capital stock from $6,300,000 to $900,000. Plymouth—Sutherland Greenhouses, Inc., has decreased its capital stock from $15,000 to $5,000. Plymouth—The Plymouth Commun- ity Hotel Co. has sdecreased its capital stock from $300,000 to $62,000. Saginaw—The F. W. & F. Carlisle Co., tanner, has decreased its capital stock from $1,250,000 to $625,000. Detroit—The Columbia Coal Co., 1261 Bellevue, has decreased its cap- ital stock from $30,000 to $10,000. Middleville—The Middleville Lum- ber & Coal Co. has decreased its cap- ital stock from $20,000 to $15,000. Flint — The East Side Pharmacy, 1817 Davidson road, has decreased its capital stock from $13,000 to $8,000. Kalamazoo—Renard, Inc., manufac- turer of toilet articles, has decreased its capital stock from $50,000 to $10,000. Detroit—The La Belle Garment Co., 80914 Seventh street, has decreased its capital stock from $20,000 to $10,000. Detroit — Detroit Gas regulators, Inc., 1311 Terminal avenue, has de- creased its capital stock from $10,000 to $1,000. Kalamazoo—The Service Tire Co., 355 East Kalamazoo avenue, has in- creased its capital stock from $20,000 to $40,000. Detroit—The Atlas Clay Products Co., Inc., 4891 Fenrwood avenue, has decreased its capital stock from $30,- 000 to $4,000. Detroit—A. C. Payer, Inc., 425 West Jefferson avenue, textile equipment, has decreased its capital stock from $50,000 to $25,000. Detroit—The Albert F. Pudrith Co., 2467 East Fort street, wholesale jewel- ry, has decreased its capital stock from $100,000 to $10,000. Detroit—Howard A. Davidson, Inc., 11690 Cloverdale, lumber and mill work, has decreased its capital stock from $200,000 to $100,000. Muskegon—DeVette Motors, Inc., 659 Ottawa street, dealer in automo- biles, has decreased its capital stock from $75,000 to $10,000. Pleasant Ridge—The Stewart Mul- lenniex Lumber Co., 8 Oxford boule- vard. has changed its name to the Charles H. Stewart Lumber Co. Cadillac — The Webber-Ashworth Co., dealer in furniture, has decreased its capital stock from $100,000 to $38,- 100 and 6,000 shares no par value. Cadillac—Maurice Yodido, Inc., has been incorporated to deal in general merchandise with a capital stock of $10,000, all subscribed and paid in. Kalamazoo—The Kalamazoo Trad- ing Co., Inc., 419 E. Frank St., jobber of paper mill supplies, has decreased its capital stock from $200,000 to $100,- 000. Detroit — The American Store Equipment Co., 5235 Grand River avenue, has changed its name to the American Store Equipment Corpora- tion. Detroit—The Union: Sales Co., 70 Cadillac Square, dealer in general mer- chandise and army goods, has decreas- ed its capital stock from $30,000 to $5,000. Detroit—The Blauman Pharmacy, Inc., 8305 Grand River avenue, has been incorpoprated with a capital stock of $10,000, $7,000 being subscribed and paid in. Pontiac—The Pearce Floral Co., 559 Orchard Lake avenue, has been incor- porated with a capital stock of $2,500, $1,000 of which has been subscribed and paid in. Detroit—The Lorde Sales Corpora- tion, has been incorporated to deal in jewelry, furniture, novelties, with a capital stock of $1,000, all subscribed and paid in. Holland—The DePree Co., manufac- turer of pharmaceuticals and fumigat- ing materials, has decreased its capital stock from $2,000,000 to 9,200 shares no par value. Detroit—The Original Hot Roast Beef Sandwich Shoppe, Inc., 6559 Woodward avenue, has been incorpo- rated with a capital stock of $2,000, all subscribed and paid in. Detroit — McGlynn, Inc., Market building, Broadway, has been incorpo- rated to own and conduct cafeteria, lunch and dining room with a capital stock of $1,000, all subscribed and paid in. Detroit—Wextark Radio, Inc., 1332 Broadway avenue, has merged its busi- ness into a stock company under the style of Wextark, Inc., with a capital stock of $5,000, all subscribed and paid in. Lowell—Freyermuth & Kiel, pro- prietors of the Palace Cleaners & Dyers, have taken over the business and equipment of the Lowell Cleaners & Dyers and consolidated it with their own. Detroit—Lee’s Style Shop. Inc., 9209 Grand River avenue, has been organiz- ed to deal in wearing apparel for women and children with a _ capital stock of $5,000, $1,009 being subscribed and paid in. Detroit—The Pyramid Sales Co., 422 Insurance Exchange building, has been incorporated to deal in merchan- dise with a capital stock of 5,000 shares at $1 a share, $1,000 being subscribed and paid in. Owosso—Fire destroyed the three story plant of the recently liquidated Weatherproof Body Corporation, Dec. 13, entailing an estimated loss of $250,- 000. Part of the building was occupied by the Burwood Products Corp. Detroit—Electric Motors, Inc., 3315- 9 Barlum Tower. has been incorporat- ed to manufacture and deal in machin- ery and electrical supplies, with a cap- ital stock of $50,000, $1,000 of which has been subscribed and paid in. Detroit—The Davis-Grove Corpora- tion, Center building, corner of Loth- rop and Second avenues, has been in- corporated to deal in engines and ma- chinery with a capital stock of 15,000 shares at $1 a share, $1,000 being sub- scribed and paid in. Detroit -— Becharas Brothers have merged their coffee, teas and spices business into a stock company under the style of Becharas Brothers Coffee Co., with a capital stock of $40,000, all subscribed and paid in. The company is located at 134 West Vernor High- way. Lansing—Melvin Brooks, who con- ducted a drug store in DeWitt for a number of years, until two years ago when his store building and stock was destroyed by fire, has purchased the drug stock and store fixtures of Rice & Rumsey, Saginaw street at Butler boulevard, taking immediate posses- sion. Marine City—Carl Zimmerman, 34 years old, hardware merchant, was buried here Saturday. He and his friend, E. C. McDonough, 38, investi- gator for the Conservation Department from. Algonac, were killed Wednesday evening when their car struck an un- lighted wagon near Webberville on the way home from Lansing. Harbor Springs — Ed Sandlie has purchased the interest of his partner in the Bogren Paint & Body Shop, 302 Michigan street, Petoskey, and also the Petoskey Paint & Body Shop of its owner, J. Feldman, and will con- solidate the business at the present location on Michigan street, under the style of Sandlie’s Paint & Body Shop. Grand Ledge—The Parsons Chem- ical Works, Incorporated, went out of business about ten years ago, but was never legally dissolved. The present dissolution proceedings are mainly to legally wind up its affairs and avoid confusion in names. This action has no connection with the present Par- sons Chemical Works, not incorpo- rated, manufacturer of insecticides and disinfectants, which is now owned and operated by Romeyn C. and Chandler Parsons. Manufacturing Matters. Detroit—Porath Brothers Co., 816 Transportation building, manufacturer of brick and other clay products, has decreased its capital stock from $200,- 000 to $50,000. Detroit—Utona, Inc., 153 East Eli- zabeth street, has been organized to manufacture drugs, perfumes, toilet ar- ticles, etc., with a capital stock of 3,000 shares at $10 a share, $30,000 being subscribed and paid in. Detroit — The Northeastern Engi- neering Co., 3609 Gratiot avenue, has been organized to manufacture and sell dies and special machinery, with a cap- ital stock of $30,000, $20,000 of which has been subscribed and paid in. Bay City—Stevens Creamery Co., 909 Third street, manufacturer and dealer in ice cream, has merged its business into a stock company under the same style with a capital stock of $9,000, all subscribed and paid in. Algonac—The Tri-Oil Co., refining, smelting, manufacturing, etc., has been incorporated with a capital stock of 5,000 shares no par value common class A and 10,000 shares of no par value class B common, $5,000 being subscrib- ed and paid in. Grand Rapids—The Independent Ice & Fuel Co. has been organized to manufacture and sell ice, distilled wa- ter, ice cream, etc., with a capital stock of $10,000, all subscribed and $6,000 paid in. The business offices of the company are at 911 Center street, Lansing. Merited Tribute To State Buyer Grant Kalamazoo, Dec. 27—As a result of an article which appeared in your publication recently, I desire to say a word in defense of A. A. Grant. I sincerely trust that you will accept this in the spirit in which it is written in justice to one of the squarest buyers that ever lived. It has been my privilege and pleasure to have known Mr. Grant for over a quarter of a century. During all of that time I have never known him to do a dis- honest or unethical thing to anybody or in any way. In the last fifteen years I have had considerable business dealings with his office and I have al- ways found him courteous, consider- ate, conscientious, painstaking and honest. On. different occasions I have felt quite concerned with regard to business lost when I really felt I should have had it, but, knowing Mr. Grant as I do, I had no reason to ques- tion his honesty and sincerity. When he tells me that he has a better price from some other source, that settles it, for I know him to be absolutely honest and true. He has given me, and I know he has given others, to understand that he is working first, last and all the time for the State of Michigan, his employer, that it is his duty to buy merchandise at the very lowest pos- sible price consistent of course with quality and service and that regardless of who the party is who gives him the quotation, if his past record for ser- vice and quality is good, and his price lower than his (Grant’s) best friend, and it is for the best interest of the State of Michigan, the low bidder is going to get the ‘business. He is so conscientious about this that we do not doubt for a minute but that he would pass up his own father or brother if the occasion demanded and remain loyal to his employer. I am quite sure that scores of people who are now calling and who have called on Mr. Grant during his lengthy career as a purchaser for the State will agree with me that they have had the same experience as I have had and yet out of the hundreds who call upon him it is not surprising that occasionally you will find one or more who feel that they are discrim- inated against and in some instances are so dishonest themselves that they feel everybody else is. Anyone occupying a position similar to Mr. Grant’s is left open to all kinds and types of so-called criticism, but I venture to say that if any man would intimate to Mr. Grant that an order diverted this way would be properly compensated for or that Mr. Grant might have a rake-off on any business favored this representative, it would just about kill that man’s pos- sibilities of doing business with Mr. Grant. He has absolutely no use for a liar or a crook. He has absolutely no use for anyone who is dishonest in any way. In other words, he is just the squarest shooter I have ever known. It is so unusual to have a man of Mr. Grant’s character and ability in such a position as he is now occupying, that it makes him stand out prominently among the purchasers of the country. As you know, I have been merchan- dising im this State for the past forty years and during this time I have called on all types and kinds of buyers, but I have vet to find one who has the intimate knowledge of such a large variety of materials or who is as well posted as Mr. Grant. You may not know of the various lines that Mr. Grant has to purchase for the State and enormous quantities required, and hoping that it might be of some information to you I would like to enumerate some of them as I learn from numerous calls at his office. First, let us consider that the State has an enormous population. When we include the two prisons at Jackson, one at Marquette, the reformatory at (Continued on page 24) > i " i] December 28, 1932 MICHIGAN TRADESMAN Essential Features of the Grocery Staples. Sugar — Local jobbers hold cane granulated at 4.65c and beet granu- lated at 4.50c. Tea—While the first hands business in tea has been very quiet during the week the lower grades of Ceylons and Javas declined about lc per pound, speaking now of first hands prices. This was about the only fluctuation occurring in this country during the week on tea. The Ceylon primary markets have been rather firm. Con- sumptive demand for tea is ordinary. Coffee—The market for Rio and Santos coffee, green and in a large way, has been affected somewhat dur- ing the week by the cutting of the Brazil export tax on these coffees. Early in the week the trade expected a much deeper cut than actually hap- pened and because of this future prices declined considerably. When the cut finally came out it was as stated less than was expected and future prices therefore recovered somewhat. Actual Rio and Santos coffee remains about unchanged for the week. Milds are unchanged since the last report. The jobbing market on roasted coffee re- mains substantially unchanged. The consumptive demand for coffee is about as usual. Canned Fruits—The California fruit situation is unchanged. There has been some attempt to liquidate some peaches in this market, but it is not reflective of the general trend. Fruits must await a better buying demand before real values are determined. Canned Vegetables—There is little trade interest in any item just now, but a good replacement demand con- tinues in a number of items, such as tomato juice, pork and beans, etc. The popularity of tomato juice is being well sustained and it appears that the packers have not overstepped them- selves in spite of the gloomy predic- tions made in some quarters that the “public would get tired of it.” To- matoes, on the other hand, have been somewhat disappointing, although for the past week or so there has been more interest and prices on gallons and No. 3s have firmed up a little. Standard peas are very steady, Alaskas being strongly held at 90c, Wisconsin factory. There is a tendency to shade on smaller sieves and also in better grades, which have been more or less sluggish. New York State packers look for a better market on fancy sweets soon after the turn of the year, when a better demand from private labels is looked for. Canned Fish—There is a little in- terest being taken in salmon, particu- larly Alaska pinks, but the aggregate is not large. The markets in the East are improving somewhat because stocks are getting lower and replace- ment values are higher than recently quoted prices. During the week President Hoover declined to approve an increase in the tariff on crab meat on the ground that domestic and im- ported crab meat are different prod- ucts and therefore in a sense do not come into direct competition. Fancy salmon is still firm and selling better than the other grades on account of scarcity. Sardines and other tinned fish are unchanged. Dried Fruits—Spot dried fruit prices show further recessions in the latest list issued by a large jobbing house yesterday, as compared to its previous list. Declines have been rather gen- eral, but smaller sizes of prunes to arrival are quoted a little firmer than former prices. Regular and midget Thompsons raisins are quoted at 4c and also choice bulk seeded. Packaged goods are fractionally lower. Large prunes are a bit easier, Santa Clara 30-40s being down to 534c, but 60-70s to arrive are quoted up to 4c, up 4c, and other small sizes are fractionally higher. Apricots are off, too, with the rest of the line. Choice Blenheims are quoted at 7%c off and similar de- clines are noted in the higher grades. Royals also are off fractionally. Im- ported fruits have not escaped the movement. Large boxes of Hallowees are off to 7c and Sairs to 5t4c. Smyrna 4-crown layer figs are down to 11%c, 5-crown to 12c and 5-crown to 13c. Higher grade peaches are easier and pears, too, have lost frac- tionally. Beans and Peas—The market on dried beans has been very dull and quite weak since the last report. This includes practically the whole list which are almost completely neglect- ed. This also includes yellow split peas. Cheese—The market has been steady during the week and the demand has been only moderate. Nuts—The market did a fair amount of last minute business, but the de- mand was below expectations. Sup- plies are adequate, although some varieties are comparatively light, which is an illustration of the recession. which has taken place. In spite of the lack of good sized business which preced- ed the holiday prices held relatively firm. The shelled nut market showed some good last minute business, as confectioners and manufacturers un- derestimated the demand. Rice—The market in the South was seasonably dull last week. Rough prices remained generally unchanged, as growers are not anxious sellers at to- day’s market. Millers continued to make slight concessions here and there to move goods, but shipments of clean rice also were small. Spot stocks are moderate, but the trade continues to buy very closely. Salt Fish—There have been no de- velopments in mackerel and other salt fish during the week. The general situation is dull on account of the holidays. The demand will be re- duced somewhat until after the first of the year. Prices are low but steady at this writing. Syrup and Molasses—Sugar syrup is in fair demand for the week with the market healthfully steady on ac- count of restricted production. Com- pound syrup quiet and unchanged. Business in the finer grades. of molasses is routine and is mostly done with the baking trade. The demand from consumers for molasses has shrunk decidedly in recent years. a Nails are given increased holding power in wood by a new chemcal process. The treatment produces a microscopic pitting or etching in their surfaces. Review of the Produce Market. Apples—20 oz. Pippin and Red Mc- Intosh, $1@1.25 per bu.; Wagner, 85c @$1.25; Spys, $1.50 for No. 1 and $1 for No. 2; Baldwins, 75c@$1; Green- ings and Russets, 75c@$l1. Bagas—Canadian, 60c per 50 Ib. sack, Bananas—4%@35c per Ib. Beets—75c per bu. Butter—The market is fairly steady. Present quotations are 1%c per Ib. lower than a week ago. Jobbers hold plain wrapped prints at 22%c and 65 lb. tubs at 21%c for extras. Cabbage—40c per bu.; 50c for red. California Fruits—Empress Grapes, $1.50@1.75. Carrots—35c per doz. bunches; 50c per bu. Cauliflower—$2.50 per crate contain- ing 6@9 from Calif. or Arizona. Celery—20@30c per bunch. Cocoanuts—90c per doz. or $5.50 per bag. Cranberries—$2.75 per 25 Ib. box for Late Howe. Cucumbers—No. 1 home grown hot house, $2.20 per doz. Dried Beans—Michigan jobbers pay as follows for hand picked at shipping station: ©. H: Pea from elevator ___---__ $1.10 Pea from farmer 22-400 1 .90 Light Red Kidney from farmer -_ 1.50 Dark Red Kidney from farmer _- 1.25 Cranberry beans to farmer ~----- 2.75 Eggs—The market has been fairly active during the last week on account of the scarcity of fine fresh eggs. The latter part of the week the demand fell off and there was a_ generally weaker feeling, resulting in a decline of about lc per dozen. Jobbers pay 25e for 56 lb. erates and 2/7c for 57 and 58 Ib. Pullet eggs fetch 16c per lb. Jobbers sell candled fresh eggs at 28c. Cold storage are offered on the fol- lowing basis: MM candied 2.20 25¢ NM candled 222 22c Cnecks) 20 2c Grape Fruit—Present prices are as follows: Florida More Juice .........--$3.00 Florida Sealed Sweet ___.._____ 3.25 Mexas: @hoce =. 350 ewe, fey 2 3.75 Green Onions—Chalots, 50c per doz. Green Peppers—60c per doz. Honey—Price is the lowest ever known in this country, due to over- production. Read article on page 19 of this week’s Tradesman. Comb, 5@ 6c per lb.; strained, 5 bb. tins, $4.50 per doz.; 60 Ib. cans, 8c per lb. Lettuce — In good demand on the following basis: Imperial Valley, 6s, per crate ~.$3.25 Imperial Valley, 4s and 5s, crate 3.25 Hot house, 10 lb. basket -------- 65 Lemons—The price is as follows: 860 Stunlisé = $6.25 S00 Stunkist - -2 0 6.25 360 Red Ball 2 525 S00 Red Ball 25). 2 5.25 Mushrooms—28c per one Ib. carton. Oranges—Fancy Sunkist California Navels are now sold as follows: Ae os $3.75 me SF ieee. 975 a es 0 OG ee 3.50 Oe eee 3.50 5 ORS ee 3.50 a Ee Red Ball, 50c per box less. Onions—Home grown, 50c per bu. for medium yellow. Domestic Spanish, $1.50 per crate. Parsley—50c per doz. bunches. Potatoes—Home grown, 35c per bu. on the local market; Idaho bakers, 28c for 15 Ib. sack, Poultry—Wilson & Company pay as follows: Heavy fowls 2200 10c Pighkt fowls: i 8c Druchs 2: 8c Pagshte Breoiless, 2 Ibs. 2. 7c Rock Broilers, 214 Ibs. up __--_-__ 9 Pareys 200 llc Geese ae Radishes—35c per doz. bunches hot house. Spinach—$1.50 per bu. for Southern grown. Squash— Hubbard, $2.50 per 100 Ibs. Sweet Potatoes—$1.60 per bu. for kiln dried Indiana. Tangerines—$2.25 per box or bu. Tomatoes—Hot house, $1.10 per 7 Ib. basket. Veal Calves — Wilson & Company pay as follows: Waey 6@7c GOg@ 22207 =. oe Medium = 2 5c 0 New Dining Room at Osceola Is Opened. Floyd E. Doherty has recently com- pleted a fine addition to Hotel Osceola in the form of an extra dining room which is located in the first room to the West of the present Coffee Shop. Monday evening the Community Club “broke in” the new room at their din- ner and program. This new room, which was formerly used as a store room, has been en- tirely replastered and presents a fine appearance with its white walls and ceiling. A new hardwood floor was also built. Lighting is of the indirect type with no bulbs showing, they being be- hind frosted squares of glass in the ceiling. Two doorways permit en- trance to the new room from the Coffee Shop. The new dining room _ permits guests to have special parties without having to hold them in the Coffee Shop as has been formerly necessary. Mr. Doherty states that this room may be used by local groups for com- mittee work free of charge.—Reed City Herald. ——e+___ Looking Down Gun Barrels. A druggist in Kansas City, Mo., has shut up shop. He has turned the store over to the robbers. They have visited him. seven times in two years. Re- cently they called twice in a week. The druggist pertinently observes that “it’s hard on the nerves looking down gun barrels so often.” The expression fits the case. It is no unusual thing. for the same store to be the scene of repeated robberies at pistol point. Looking down gun barrels has become a common inci- dent of American life. It would be interesting to know how many store- keepers in New York have been forced to take such a view. 6 MUTUAL FIRE INSURANCE Hazards of Fire During Holiday Fes- tivities. For a number of years we have taken the position that the use of the lighted candle in any form will not be sanctioned at any public gathering. Those who go counter to this warning are facing a serious responsibility. Any sentimentality which attaches to the lighted candle, whether on Christ- mas trees or in connection with any part of any program, is far outweighed by considerations of safety. The same advice applies to the home. In this age of electricity the lighted candle, with its record of burning scores of adults and children to death, has no place in our celebrations. Care should be exercised, however, in the use of electric tree lighting outfits, for short circuits and contact of hot bulbs with flimsy ornaments are likely to cause fires. The wiring is light and should be handled carefully to prevent breaks or injury. The lighted tree should never be left unguarded. Electric candles should be used in all situations where candle illumination is desired. The tree itself, which is very inflam- mable, should be placed several feet from any heating or lighting fixture and fastened securely, so it will not topple over. It should be removed not later than Dec. 31, as it dries out after a few days in the house. Don’t use paper, cotton or celluloid ornaments on tree or about the house. Incombustile trimmings may be pur- chased. Don’t permit smoking near Christ- mas trees or when packages are being unwrapped. Don’t permit paper wrappings to accumulate. Remove them immediately. Don’t give small children dangerous toys, such as those requiring alcohol, kerosene or gasoline, or cheap elec- trical toys. Don’t permit use of nitrocellulose film in home motion picture machines. It is extremely inflammable and in burning releases fumes which cause death. Use only “safety” film, known as acetate film. Santa Claus is advised to avoid long- flowing whiskers, and to keep away from lights and open fires. If Santa’s clothing or that of any- one else catches fire, roll the victim in a rug or woolen cloth and smother the flames as quickly as possible. Keep flames away from the face. —_—_~+++____ A Record That Compels Confidence. A century ago when the early river boats were helping to make St. Louis a thriving commercial center, mutual in- surance had already served four gen- erations of Americans. With its roots deep in the colonial history of America—with more than a score of companies over a hundred years old, mutual insurance has back of it a record of 180 years of sound and successful operation. The principles of mutual insurance have stood the test of time. The strug- gle for independence, the spreading out and building of the Nation, the civil war, the reconstruction period—all of MICHIGAN these with their attendant disturbances did not affect the solidity and stability of mutual principles. It is to a great extent the confidence bred by this unmatched record that annually impels thousands of corpora- tions and individuals to join the army of mutual policyholders. Policyholders of mutual insurance companies benefit by advantages that are not offered by any other type of insurance carrier—chief among them a substantial saving in cost through divi- dends. The representative of any good mu- tual insurance company will tell you more about the mutual plan and the economies that it offers. He will show you how you can share in these. It’s certain to be to your advantage to discuss these matters with him. Get the facts—they speak for themselves! —_+->—____ Position Occupied By Fixed Assets in Industrial Securities. If the investor is studying the bal- ance sheet of an industrial concern, one of the first items that will come to his attention is the so-called fixed assets. These consist of land and buildings, machinery, tools, equipment, patents, trade marks, good will, furni- ture and fixtures and investments. In the balance sheets of some cor- porations there will be other items in the fixed assets column which are readily understood by the investor. In some balance sheets these are grouped together as plant equipment. They are supposed to represent the actual value of the property. The investor should try to determine the valuation of the fixed assets as some corporations use an arbitrary amount to offset the amount of stocks and bonds on the liability side of the balance sheet. The combination of tangible assets with intangible assets, such as good wills and patents, are confusing to the investor as there is no way of determ- ining their real value and also it pre- vents determining whether or not the proper amount of depreciation is being charged from the earnings of the cor- poration. Recognized public account- ants now assume some of this respons- ibility by verfying these assets with the assistance of modern appraisal companies, who are equipped to ren- der sound appraisals on plants. How- ever, the investor should still scrutin- ize these financial statements, as nothing can be taken for granted on an investment simply because it is stated by some recognized authority, as records prove that many good con- cerns have failed because of over- valuation of obsolete fixed assets or the failure to preserve these assets. Jay H. Petter. —__> + + ____ The salesman’s load is lightened by a new pocket projector which permits visual presentations of the sales story through film slides. It weighs only 20 ounces. —_+-9—_____ The handle of a new car washing brush attaches to the garden hose. Its center ring of bristles is revolved by the flow of water; an outer ring aids cleaning, prevents splashing. se No man who can lead others will ever starve to death. TRADESMAN ee buy insurance to offset a financial loss. A Fed- eral representative will be glad to audit your insurance policies without any obligation to see that they will do just that. This is but one of the services offered the in- suring public by competent and able Federal representa- tives. They are trained to serve you efficiently. Why not communicate with the company at Stevens Point, Wis- consin, for a representative to call when he is in your neighborhood. The time expended is small; the benefit derived may be great. FEDERAL HARDWARE & IMPLEMENT MUTUALS Retail Hardware Mutual Fire Ins. Co. Hardware Dealers Mutual Fire Ins. Co. Minneapolis, Minnesota Stevens Point, Wisconsin Minnesota Implement Mutual Fire Ins. Co. Owatonna, Minnesota December 28, 1932 Tre GRAND RAPIDS MERCHANTS MUTUAL FIRE INSURANCE CO. A LEGAL RESERVE MUTUAL COMPANY 23 YEARS OF DIVIDENDS TO POLICYHOLDERS Affiliated with THE MICHIGAN RETAIL DRY GOODS ASSOCIATION 320 Houseman Bldg., Grand Rapids, Mich. Mutual Insurance With losses lower, with expenses lower, with no inside profits for invested capital you would expect the net cost of MUTUAL insurance to be less. It is. The saving in cost is not made at any sacrifice in safety and strength, The Mutual plan of operation is right, Mutual insur- ance is better protection, Because it is better it costs less. May sound unreasonable if you are not informed, An investi- gation is convincing, For the sake of yourself and your busi- ness, investigate. Finnish Mutual Fire Insurance Company 444 Pine Str., Calumet, Mich. OUR FIRE INSURANCE POLICIES ARE CONCURRENT with any standard stock policies that you are buying me na cots 30% Less Michigan Bankers and Merchants Mutual Fire Insurance Co. of Fremont, Michigan WILLIAM N. SENF, Secretary-Treasurer i ; i ' company are December 28, 1932 MICHIGAN TRADESMAN DETROIT DOINGS. Late Business News From Michigan’s Metropolis. The Michigan Shoe and Slipper Co. has been formed with offices in the Northwest section at 2626 Tuxedo avenue. The company is acting as manufacturers’ representatives for various shoe lines The company is a partnership, formed by William Sachs and J. Cohen, both of whom are new figures in this field. The Blue Ribbon Shoe Shops, Inc., has been- organized as a new Store company, operating now three stores in the Detroit territory. Main store is at 334 West Grand River avenue, and the other stores at Gratiot and Joseph Campau avenues, and in Ham- tramck, a suburb. Officers of the Haydn R. DeVol, Romuald P. Fisher and Morris Pres- berger. The company has been grant- ed a Michigan charter and is capital- ized at $25,000. There are quite a few surprises yet in store for the enthusiastic public. By the time the last of them has been revealed, the follower of au- tomotive developments will find him- self in something of a quandary trying to remember just what various manu- facturers are offering for the coming year. It is now revealed that Pontiac is dropping its six cylinder series alto- gether and concentrating upon the eight. That, however, is not all. The eight will be a V-type no longer, giv- ing way to an in-line engine design. The change gives a new quality of definiteness to the General Motors eight cylinder philosophy, with a straight eight in its lower-priced prod- ucts, the V-type topping the list. The Pontiac will adhere to the corpora- tions program of larger cars. Most interesting of the seven body types is a close-coupled five passenger sedan with trunk on the rear. It is called a touring sedan, a type that has been popular in the luxury field. Hudson is reverting to the super-six, the first reversal of its kind since the multi-cylinder trend began. The eight will be retained, but the six will re- ceive the greater emphasis. The Essex Terraplane also will stay, but it will be modified. The outstanding change is to be an increase in body and tread width. Another bit of preview information about which one is permitted to speak freely is that Chrysler is going to have a new eight cylinder line this year, It will be known as the Royal series and will occupy the same gen- eral price level as the smaller mem- bers of the Buick, Studebaker and Nash lines. The range will be from $945 to $1,195. All Chryslers will of- fer combination starter-accelerator ar- rangements and four-stage control headlights, oen stage providing a bright light on the right side of the car and dim on the left—a safer pass- ing light. Sixtee nmajor improve- ments are claimed for the new lines. motor Increasing optimism over the out- look for 1933 business seems to be modifying the caution with which motor executives make prophecies. Two years of silence concerning pre- dictions for the future have given way to somewhat specific pronouncements. In the face of 50,000 future orders for Chevrolet’s new model, W. S. Knud- sen, company president, predicts a 25 per cent. increase in output for the year. That would mean 500,000 units. 8 + -e Beyond Computation in Terms of Worldly Wealth. It is a pleasant privilege for the News to extend its heartiest con- gratulations to the Michigan Trades- man upon the splendidly presented edition published to mark the Trades- man’s forty-ninth anniversary. It goes without saying—at least in newspaper and business circles throughout Michigan and a number of other states as well—that congratula- tions to the Tradesman really mean congratulations to its veteran publisher and editor, E. A. Stowe. His is a remarkable achievement, and we know of no other trade paper publisher who has remained forty-nine years on the job as he has. Also it would be dif- ficult to find another publisher any- where who has accumulated so much good will and made so many and such warm friends as has Editor Stowe. The anniversary edition is a joy to read, but to us of the newspaper fraternity it sparkles most because it bears evidence of Mr, Stowe’s own inimitable handiwork. He is char- acteristically modest and unassuming in his editorial presentation of the special edition, which he thinks “will be found fully equal in most respects to the many special editions of this character we have issued in the past.” “Tt is somewhat reduced in size,” he writes, “but not so small as might be expected, considering the depres- sion from which we are now, I hope, happily emerging. I detect many in- dications of returning prosperity and spasmodic instances which show that it is only a step from gloom to well being. My readers well know of the store I have set on our fiftieth an- niversary edition, one year hence. I have already a large amount of avail- able matter ready for that event. This, of course, is dependent on my being spared to take part in that great un- dertaking and function with my pres- ent day activity.” The News joins in voicing the very sincere hope that Editor Stowe will not only be on the job next year, but for many years thereafter, and that his Golden Jubilee year on the Tradesman will be one of the most prosperous he has yet experienced. We know that, regardless of financial prosperity, the New Year will continue to pile up for him those riches in friendship and the satisfaction of needed work excellent- ly performed that are beyond computa- tion in terms of worldly wealth—Lud- ington Daily News. —_-+--+___ A new paper for wrapping green hams and bellies for cold storage is said to prevent freezer burns, is moisture-proof, air-proof, insoluble in water. —_~++ > A new gasketing material for oil, water or gasoline joints combines granulated cork tough paper fiber. It is said to be strong, resilient, non- cracking, easily cut. —~+- > No man is wholly down and out so long as other trust him. el a alll al FC OF TT TT OG OI I IT OT OT OT I TT IT TT IT I I TT I IT TT IT TT IT I IT I I I IT IT I I I I IT IT IT OI IT IT GT GT eer neve UEREAL PROFIT with emphasis on the mT Many of your customers are cereal- skippers — people who aren't in the habit of eating cereals. And these people represent a profit you’re miss- ing — a profit you ought to have. You can get a good share of this profit by the simple process of featuring Heinz Rice Flakes. Magic? Not at all. It's just this: Heinz Rice Flakes have something no other cereal can offer. They're crisp and tempting — but along with their deliciousness they offer added correc- tive cellulose. This added corrective cellulose is the “it” that gives Heinz Rice Flakes their safe, gentle, regulative effect. Nature puts corrective cellulose in apples, prunes, rhubarb, etc., but Heinz put four times as much in Heinz Rice Flakes. And it’s this added “‘it’’ that turns cereal-skippers into steady cereal customers — customers that bring you new profit. That’s why it’s good business to dis- play and feature Heinz Rice Flakes. HEINZ RIGE FLAKED One of the 5 4 Varieties a a ae ae ae ee ee ee ee ee ee SS SE ae ee eee eee ll Pe ae ee ee eS ee ee a Oe Oo Oe Oe Oe eee a SS SS ee ee a a Oe Ole ee ete__chhn_ nln ofiie..toltrtlltrn ail nile othitirn a tlie atl tll. tllire tla ta nile al nile, ll ale allie tlt nile, aite..athdnn on 8 EDUCATION SORELY NEEDED. In this the season of giving, it may be appropriate to suggest a gift by business men which would be followed by inestimable benefit to the country and to their own interests as well. This would be the giving of thought to public questions and eco- nomic problems beyond the immediate more sphere of individual affairs. The suggestion is not a novel one and by no means should be interpreted as a charge that no thinking is done by business men on public matters. In many instances, however, it is the kind of thinking rather than the amount which is important. The tendency in this country, it has often been remark- ed, is to let others do the thinking and then rubber-stamp a set of conclusions viva voce. On many basic questions of the day there is this sameness of thought among business men_ that scarcely lends itself to real and satisfactory decision. Government economy of drastic and dangerous nature is favor- ed. Inflation of one kind is universally condemned and inflation of another kind voted. In the field of economics and the so- cial system a topic of foremost interest is the influence of the machine. Some thinking might be done about this, and not of the frightened sort. There is no reason why the average business man should feel helpless about this problem and give it up before thinking it out to his own satisfaction. There is all the reason in the world, however, for him to check any ridicule of new theories and proposals before he has considered the facts. It would not be a bad plan, it seems, to have all trade associations devote at least a part of their regular as well as their feature sessions to a discus- sion of general business questions and thus aid in the education which is so sorely needed. — RESISTANCE TO DECLINE. usual seasonal Resistance to the slackening at the year-end is a notable feature of industry at present. Recent gains are being fairly well mainatined, although political questions and com- modity price weakness can scarcely be deemed favorable to that trend. De- cision of the administration to give up the idea of another commission, this time to handle war debts, was not re- ceived with much disappointment. While a waiting attitude is still pro- nounced in many business quarters. along with the idea that further re- adjustments are necessary before much headway can be expected, statistical evidence points to progress. The week- ly business index has registered a healthy increase due to a drop of less than seasonal proportions in car load- ings and rises in automobile produc- tion and in power output. The latter was traced to stormy weather. While building contract awards have dropped below the November daily average, the figures last month showed a good deal less than the usual decline from October to November. Commodity prices were again weak. The Annalist index dropped to 85.6 for the week. It was worthy of note that MICHIGAN the fuel group finally began to move downward toward the average, from which it is still some distance. In Dun’s list of wholesale quotations there was about the same excess of declines, with particular weakness again shown in the hide and leather classification. Of hopeful import, although modified by present large stocks, was the re- port on the condition of Winter wheat, which disclosed a reduced acreage and prospects of a much smaller yield than usual. PEERING INTO SPACE. Astronomers are welcoming a device, invented by Dr. Joel-Stebbins of the University of Wisconsin, intended to lengthen the range of the telescope in its exploration of space. It is described as a new type of thermionic tube, used for measuring the brightness and color of stars and galaxies. Its effect, there- fore, is not to multiply the number of stars to be seen at the telescope’s end, but to permit a more accurate inter- pretation of what is seen there. It is largely by their color and bril- liance that the size, mass and distance of stars and systems of stars are cal- culated. Even the speed of their move- ment through space is estimated from changes in the spectroscopic analysis of light which comes from them. Wide differences of opinion among astron- omers on these points are based on divergent estimates of the effect of distance and interstellar matter on the light waves which come from the stars. The world’s largest telescope can display a distant star only as a point of light, with no measurable dimen- sions. One star is believed to be big- ger or hotter or heavier than another only because it is brighter or has an- other color than its neighbor in space. It is important, therefore, that the message of the starlight be accurately read. The new device does not, ‘strictly speaking. lengthen the range of the astronomer’s vision, as would a larger and finer mirror to gather the light from the sky and bring the picture of the heavens to the observer’s eye. But it is expected to extend considerably the effectiveness of astronomical in- terpretation of what the stars are telling us. A NOVEL LOCCMOTIVE. From Germany there come every so often 1eports of the inventioa or the development of some type cf locomo- tive which is going to revolutionize railroad transportation and censtitute a final answer to the competition of busses and trucks. Last year it was the propeller-driven rail Zeppelin; to- day it is a new smokeless Diesel en- gine. This latter train has been tested on the run between Hamburg and Ber- lin and averaged a speed of nearly eighty miles an hour for 185 miles, run- ning as fast as 106 miles an hour on stretches of straight track. In addition to being able to maintain so high a sustained speed, the Diesel train has the further advantages of absolute cleanliness, increased comfort and low cost. It sounds more practical than the propeller-driven Zeppelin, but in a primary matter like speed the competi- tion which the railroads face to-day is TRADESMAN not that of the motor bus but of the airplane. The time has unquestionably come when the railways of Germany or the United States must share their former traffic; they cannot hope to regain what was once their monopoly. A Diesel engine may increase their speed, new parlor-car type coaches may increase their comfort. economies may cut down prevailing fares. Ail these things are necessary if travel by train is not to fall off even more than it has fallen, but none of them can constitute the “salvation” of the rail- road, however enthusiastically the German experts may hail their most recent development. DRY GOODS CONDITIONS. In the final stretch Christmas trade was able to reduce some of the earlier losses. The last week-end brought the heaviest business of the season and sales started tapering off toward the middle of the week. Articles of ordi- nary use were conspicuous in the de- mand throughout the holiday period, a development which was noted soon after Christmas shopping started. Of the decrease registered in dollars by holiday volume this year, about 15 per cent. must be debited aaginst the drop in prices over the twelve months. An apparent loss of about 10 per cent. in unit volume is therefore indicated, so far as the large stores are con- cerned. Of course the small concerns probably suffered in larger proportion because of the extra competition waged by their big rivals. While limited gift budgets restricted consumer purchasing throughout the holiday period, complaints were also heard again that merchandise assort- ments were not satisfactory nor com- plete. Possibly this tended to hold down buying and should be remedied. The late rush in the stores sent some orders for quick shipment into the wholesale merchandise markets, but generally speaking they were very quiet. Purchases for January sales have totaled quite a little less than usual, indicating that the stores will depend more largely upon actual clearances. A SOUTHPAW: FIDDLER. One of the performers at the Na- tional Festival of Folk Song in Lon- don December 31 will be a left-handed fiddler from the Kentucky mountains, which is still a treasure house for folk music and folk lore. In these narrow mountain valleys dwell families of pure Anglo-Saxon strain whose habits and manners have been little changed by the spirit of progress. Their speech is full of Elizabethan and even Chauceri- an idioms and much of the music they love dates from the same periods. But in many score years of isolation they have developed folk music of their own. Jilson Setters of Lost Hope Hollow, who is going to the London festival under the auspices of the Amer- ican Folk Song Society, comes from a long line of mountain fliddlers. He plays by ear, as do all mountain musi- cians, but knows all the tunes and has composed several after ancient pat- terns. Perhaps his long journey may serve not only to entertain England but also to interest America in the December 28, 1932 idea of making imperishable records of the folk music and lore in the Southern mountains. PROCURED CRIME. There will be general satisfaction with the decision of the United States Supreme Court ordering the retrial of a man convicted of violation of the Phohibition law after an enforcement officer had induced him to violate it. According to the evidence, the officer had asked the man several times to get him half a gallon of whisky, but the man had refused. Then, on the ground that they had both served in the same army during the war, the officer asked again as a special favor that the liquor be procured. When the man got it the officer arrested him. Justices Roberts, Brandeis and Stone, in their opinion concurring with the majority, said, “The consummation of so revolting a plan ought not to be permitted by any self-respecting trib- unal.” There must be evidence of pos- session or sale of forbidden liquors if a man is to be convicted, but the court holds that there is a wide difference between coaxing a man to violate the law and his violation of it of his own free will and as a matter of customary practice. SEA SCOUTING. One of the oddest and most encour- aging happenings that we know of in these gloomy days is the fact that more young American boys are becom- ing Sea Scouts than ever before. Ab- solutely unchecked by the depression, membership in the Sea Scouts has gone up this year by 40 per cent. more than the marked increase of last year. There is every indication that by January 1 a total of 14,000 will have been reached. When there is added to this the 5,600 “leaders,” we find the Sea Scouts at a total close to the 20,000 which was the objective set up a few years ago. In this picture the elements important for the country are, first, that the Scout training is being given to older boys in a crisis which specially needs them, and, second, that there is b2ing trained up for the future a baad of young Americans who will have the sense of the sea. ee JUDICIAL PLUMS. In surveying the crop of political plums about to fall their way, the Dem- ocrats find the judiciary yielding an exceptionally good harvest. Thanks to a balky Congress, a dozen important judicial appointments made by Presi- dent Hoover during the last year re- main unconfirmed. In addition, there are dozens of district attorneys and lesser Federal judges whose terms have expired or will expire before March 4. Judicial plums have an attractiveness of their own. Many of them are life- time appointments, some are for ten- year terms. District attorneys have four-year terms. Indirectly they can be of material help politically. A new cream offers protection to workers’ hands. Rubbed in, it forms a film which is said to be impenetrable by paint, oil, grease, dirt, even battery acid. It is easily removed by water. 4 Benne een ree December 28, 19382 OUT AROUND. Things Seen and Heard on a Week End Trip. After the Tradesman of last week had been issued I sent the following letter to sixty-two of the leading man- ufacturers of Grand Rapids: I think you will be pleased with the manner in which I have conducted the discussion as to the availability of a ship canal in recent issues of the Tradesman. I think some of the facts I present thts week are not known to a great many people. I took up this matter three weeks ago because I wanted to settle the question, once and for all whether we are to depend upon the ship canal, the railroad or the truck for the salvation of Grand Rapids. I received a good many replies to these letters of which the following are fair samples: Grand Rapids, Dec. 23—I have been out of the city much of the time the last month or six weeks and your let- ters of Dec. 1 and 16 did not come to my attention until a day or two ago. I likewise am one who contributed $2,000 to the ill-fated river boat line and also put in the better part of a year or a year and a half’s time on this project. My experience in connection with this matter convinced me that a further improvement of the navigation possibilities of Grand River would not be of sufficient benefit to the city to justify the cost. My first reaction to the suggestion contained in the article referred to in your letters is not very favorable. I do not believe that there is a suffi- cient amount of traffic which would move over such a route to even justify the operation of a line of boats. Changes in transportation methods since the time the navigation of Grand River was of interest to the people of Grand Rapids make more question- able than ever that such a route would be used. I refer to freight that is now moving by trucks. You may be in- terested to know that we are trans- porting furniture by trucks as far away as Boston and can ship in this manner advantageously, providing we have sufficient for a full truck load. Taking all things into consideration, I have grave doubts whether the potentialities of transporting by water are a real asset to Grand Rapids. Robert W. Irwin. Grand Rapids, Dec. 21—We are in receipt of yours of recent date and re- gret our negligence in not replving to your earlier letter. The fact is, we did not know what kind of a reply to make, as we are not sufficiently posted upon the results which can be obtained by making an effort to bring about the results which you hope to ac- complish. Transportation facilities have been so completely revolutionized in the past few vears that we fear an attempt to secure water transportation for Grand Rapids will be considered a step backward. We cannot visualize ocean ships landing at our docks, and a minor canal to the port of Grand Haven or Holland with ocean trans- portation and delays would not com- pete with rail and truck transportation. Unfortunately, Grand Rapids does not produce the type of tonnage neces- csitating water transportation, and I doubt if the manufacturers of Grand Rapids would patronize canal facilities in sufficient quantity to pay for the effort. For this reason, we fear we are not completely in harmony with your hope and desires during times when we are asking for reduced Gov- ernment expenditures and economy. We do appreciate, however, your efforts for the good of the city and do not decry your desires to bring about improved facilities. F. Stuart Foote. MICHIGAN Grand Rapids, Dec. 21—Referring to your letter of the 16th, it surely would be fine for Grand Rapids to have a gateway by water to the Great Lakes and the change in location of the canal would be much better. It does not, however, seem to us that it would be an opportune time to now endeavor to secure this improve- ment from the Government. All trans- portation systems are now fighting for existence and it would not seem wise to make this additional competition through a heavy expense to the Gov- ernment. C. G. Tohnson. The other letters were practically along the same lines as the above, showing very plainly that the large manufacturers of the city are in agree- ment on the idea that Grand Rapids can get along with the present meth- ods of transportation and that a water connection with Lake Michigan would be regarded as a step backward, in- stead of a step forward. I am not in entire accord with this theory, but I do accept the suggestion that this is not an opportune time to agitate the matter, when the Government is e€x- pected to reduce the Federal expendi- tures to the lowest possible limit and is practically pledged to embark in no new undertakings which involve the expenditure of public funds. The character of our manufactories is such that they could make little use of a ship canal. Lumber, varnish, glue, nails and cabinet hardware would never come in by shiploads and out- bound shipments will always be main- ly by rail. About the only great staple we could depend on is coal, but this would not be sufficient to main- tain a ship canal unless we could fur- nish return cargoes, which would be practically out of the question. In advocating the improvement of Grand River I found myself prac- tically a relic of a former generation, whose traditions and personalities I have cherished with peculiar venera- tion, because of their great undertak- ings and accomplishments. The men of the past generation made Grand Rapids what it is to-day. To their ambition and energy is due the posi- tion Grand Rapids now occupies as a manufacturing center and jobbing mar- ket. The men of the present day have profited by the experience and ac- complishments of their forbears, but they have not been compelled to meet and overcome the privations, dis- appointments and determined opposi- tion which made their predecessors alert, efficient and masters of human destiny. Our forbears faced the tyranny of railway discrimination, based on a determination to discrim- inate against the young and growing market of Grand Rapids in favor of larger and older markets. The Grand Trunk, for instance, made Ionia the dividing line between Grand Rapids and Detroit. It carried freight from Detroit to Ionia (124 miles) at the same rate it charged from Grand Rapids to Ionia (36 miles), The Mich- igan Central made Hastings the divid- ing line between Detroit and Grand Rapids. Local shippers paid the same rate to Hastings (32 miles) as Detroit paid to Hastings (137 miles). It re- quired unity of action and constant effort for nearly forty years to effect TRADESMAN a change in this outrageous discrim- ination in favor of the larger market. The creation of the Interstate Com- merce Commission resulted in the com- plete abandonment of this condition. It is very common now to condemn the I. C. C. and advocate its dissolu- tion, but in the early days of the or- ganization it did some things which could never ‘have been otherwise ac- complished. It will cause me a pang of regret to give up the idea of a ship canal from Grandville to Black Lake, but as my present day contemporaries take the stand that a ship canal is too slow a method of transportation. in this day and age and as my engineer- ing friends insist that such a project could never be made to pay expenses, I humbly bow my head to the in- evitable. The shipping on the Great Lakes is the most complete and comprehensive system under ideal conditions to be found anywhere in the world. Great vessels leave Buffalo loaded with coal, proceed to the head of navigation on Lake Superior, discharge their car- goes, load up with iron ore, lumber or wheat and return to Buffalo, earn- ing money every mile of the distance both ways This condition does not find a counterpart anywhere on Lake Michigan, because the best steam coal used in our factories comes from the mines of West Virginia and the barges which would bring it to its destination from Buffalo would ‘have no return cargoes. Harry M. Royal, editor of the Oceana (Shelby) Herald, reproduces a paragraph published in the Trades- man twenty years ago headed “A Dying Town.” I also take pleasure in reproducing the paragraph, as follows: A town which never has any- thing to do in a public way is on the road to the cemetery. Anyone who will do nothing for his town is helping to dig the grave. A man who curses the town furnishes the casket. The man so selfish as to have no time from his business to give to the city affairs is making the shroud. The man who does not advertise is driving the hearse. The man who is pulling back from any public enterprise throws bou- quets on the grave. The man who is howling hard times preaches the funeral sermon and sings the doxology; thus, the town lies buried from all sorrow and care. Mr. Royal and family left last Fri- day for Florida where they will remain for the winter. They will make their headquarters at Sebring, as usual. On previous visits to Florida Mr. Royal has favored the Tradesman with very interesting contributions on general conditions in that state. I hope his health and strength will permit him to do the same during the present winter season, Of course, I received my full share of Christmas cards. They were all beautiful in both appearance and sentiment The one which struck me as very appropriate was from Lee M. 9 Hutchins. It has a photographic re- production of ‘himself and his grand- children. On an inside page there was a photographic reproduction of Mr. Hutchins’ handwriting, reading as follows: Christmas 1932 We individually and _ collectively wish you a Merry Christmas and Happy New Year, full of work, hap- piness and prosperity. Sincerely, Lee M. Hutchins, II Helen Hutchins Lee M. Hutchins. The Congressional attempt to bring back the manufacture and sale of beer, without distinctly defining the terms and conditions under which it is to be sold, is anything but assuring. I am not a beer drinker, but I recog- nize the right of freedom of action by those who think otherwise. On one feature connected with the restoration of beer as a beverage I have very de- cided convictions and that is that the saloon must never be permitted to function again in the sale of beer, be- cause the brewers will again insist that it be made the ‘handmaid of prostitution, which I will fight to pre- vent with all the energy I can com- mand. In the old days of the open saloon, when this practice was com- mon here, the management of the breweries was largely in the hands of church deacons as stockholders and directors, so it is not safe to bring back the saloon and depend on the moral people of the community to keep it immune from the other evil. Concerning the importation of fruit cookies from Russia, which are now being offered in the American market for 6% cents per pound, I am in re- ceipt of the following letter from the headquarters office of the National Biseutt Co-: New York, Dec. 23—We thank you for the interest which prompted you to send us a clipping from the Michi- gan Tradesman, commenting upon the report that large quantities of cookies of Russian manufacture were being imported into this country and dumped at low prices. We believe the report that has reached you exaggerates the actual facts, for thus far these goods have given no evidence of becoming a serious problem to domestic bakers. Their only appeal was their low price and at such a price as your report mentions, it is obviously impossible to furnish cookies of a quality which will satisfy the American taste. This lack of quality explains why we believe the experiment of import- ing these goods will soon have run its course. Robert Barton, Advertising manager From the Land of the Setting Sun comes two letters from life-long friends which I cannot withstand the temptation to share with my readers of Out Around: South Pasadena, Calif., Dec. 21—On this, the eve of another anniversary of the most glorious day the sun ever shone on, we are prompted to wish for you the spirit of Christmas and a due share of the blessings bestowed upon all of us through the life and death of our Saviour. We all of us have so much to be thankful for that it ill be- comes any of us to complain. Charles and Florence Heald. (Continued on page 23) 10 MICHIGAN TRADESMAN December 28, 1932 FINANCIAL — Limitation To States Is Unfortunate. Reports from Washington indicate that substantial concessions will have to be made in the branch banking pro- visions of the old Glass bill, Accord- ing to the latest rumors the privilege of establishing branches will be limit- which branch This would be ed to those states in banking is permitted. an advance over the existing system, but it leaves much to be desired. If the law is limited to this it means that in fairly short order the question will have to be reopened. Most proponents of branch banking consider trade areas as the best work- ing standard for the present. Very few of them believe that an extension beyond this is necessary in order to get the benefits of branch banking. Further, they recognize that as a prac- tical political problem it is useless to try to get Nation-wide branch banking now. The mere fact that we cannot get all that is desired, however, should not provision now branch against the state-wide turn us proposed. Even banking would be of some aid in solv- ing one of our immediate problems. This is in connection with the elim- inating of institutions which still carry heavy scars of the liquida- tion incident to the depression. Until these institutions are disposed of they those remain dangerous links in our financial structure. The best way from a social point of view to get rid of such banks is to have them absorbed by stronger in- stitutions. Unless branch banking is permitted, this is not feasible, for if the weak institutions nevertheless, merely have to be purchased and liquidated it means that the com- munities are left without ordinary banking facilities. It would be a gain, accordingly, to make it possible fc stronger institutions to take over the units and operate The Glass bill to some ex- tent would make this possible. weak them as branches. The bill also would be a gain in the sense that any step in the direction of branch so much to the banking is of the opposition of good. Because independent unit bankers it is almost certain that branch banking will have to develop gradually in this country. This is regrettable, but gradual prog- ress is far better than a continuation of our existing archaic system. From a wider point ot view it is also important to recognize that con- cessions on branch banking in the Glass bill do not materially vitiate the value of the rest of the measure. We have had until sub- made in cannot consider that we thorough banking reform stantial progress has been branch banking, but, there are other corrections that may nevertheless, well be made while the necessary sup- port for branch banking is being de- veloped. Ralph West Robey. [Copyrighted, 1932. ] 2 Ranks at the Top of Panaceas. Obnoxious Most obnoxious of all panaceas seri- ously being considered for solving our problem is the proposal to reduce the gold content of the dollar. For sheer economic asinity it surpasses the Goldsborough bill, the bank deposit guarantee bill and even the bonus bill. This plan has been discussed now for well over a year. The strength back of it, however, more recently has been growing rather than abating. To- day it perhaps is the most widely dis- cussed “solution” which relates direct- ly to our monetary system. The plan, in brief, proposes to have Congress arbitrarily reduce the gold content of the United States dollar. The content at present is 23.22 grains of pure gold. The most common pro- posal is to reduce this 50 per cent., which would raise the volue of gold from $20.67 per troy ounce to $41.34. maintain Proponents of this plain that such action automatically, in case of a 50 per cent. reduction, would ap- proximately double the price level. The effect of this would be twofold. In the first place, it would start business activity booming with the consequent solution of our unemployment prob- lem. Secondly, both because of the increased business activity and because would more dollars, our existing debt burden would be bearable. Unfortunately, this is plain nonsense. each of us presumably have Having Congress reduce the gold con- tent of the dollar would not affect the American except in the case Every one else would continue to get the same number of dollars as heretofore. Our bank deposits still would be the same. price level of export commodities. The American public in general would be in exactly the same position as before with the exception that it would have to pay more for those commodities entering export trade. We would find, therefore, neither an in- crease in the volume of activity nor a greater ability to bear the debt burden. The plan, accordingly, has absolute- ly nothing to offer in the way of a solution to our problems. On the contrary, it would aggravate our dif- ficulties. Instead of aiding the busi- ness situation it would wreck the con- fidence of the world in our monetary stability, introduce new elements of disequilibrium in our economic system and start us definitely on the road to financial ruin. Ralph West Robey. [Copyrighted, 1932.] ——__o-- ___— Proceedings of the Grand Rapids Bankruptcy Court. Grand Rapids, Dec. 20—We have to- day received the schedules, reference and adjudication in the matter of Nathan Bialostock, Bankrupt No. 5088. The bank- rupt is a resident of Grand Rapids, and his occupation is that of a junk dealer. The schedule shows assets of $1,427.90 of which $850 is claimed as exempt, with liabilities of $4,314.57. The. court has written for funds and upon receipt of same the first meeting of creditors will be called and note of same made herein. Dec. 20. We have to-day received the schedules, reference and adjudication in the matter of Charles F’.. Stanley, Bank- rupt No. 5086. The bankrupt is a resi- dent of Benton Harbor. and his occupa- tion is that of a laborer. The schedule shows assets of none with liabilities of $5,561. The court has written for funds and uron receipt of same the first meet- ing of creditors will be called and note of same made herein, In the matter of Frances W. Haines. Bankrupt No. 5080. The first meeting of ereditors has been called for Jan. 10. In the matter of George F. Cornell & Son, Bankrupt No. 4940. The first meet- ing of creditors has been called for Jan. 10. In the matter of Peter Wiersma, Bank- rupt No. 5075. The first meeting of cred- itors has been called for Jan. 9. In the matter of William L. Bankrupt No. 5078. Hall, The first meeting of ecreditors has been called for Jan. 9. In the matter of Henry H. Merriman, Bankrupt No. 5077. The first meeting ot creditors has been called for Jan. 3. In the matter of Haze Barnebee Mears, Bankrupt No. 5067. The first meeting of creditors has been called for Jan. 9. In the matter of Harold Edward Eve- land, Bankrupt No. 5073. The first meet- ing of creditorsl has been called for Jan. 9. In the matter of Elbert G. Rice, Bank- rupt No. 5071. The sale of assets has been called for Jan. 4 at the premises formerly occupied by the Bankrupt at 110 S. Mitchell street, Cadillac. The stock for sale consists of ladies, gents and chil- dren’s footwear, and store fixtures, ap- praised at $2,883.73. All interested in such sale should be present at the date and time above stated. In the matter of Juluis Kramer, Bank- rupt No. 5074. The sale of assets has been called for Jan. 5 at the premises formerly occupied by the bankrupt at 1243 Sanford street, Muskegon. The stock for sale consists of men’s furnishings and fixtures, appraised at $815.98. All inter- ested in such sale should be present at the date and time above stated. In the matter of Roach-Montgomery Co., Bankrupt No. 5076. The sale of as- sets has been called for Jan. 6 at the premises formerly occupied by the bank- rupt at 144 Division avenue, South, Grand Rapids. The stock for sale consists of furniture, office equipment and store fix- tures, appraised at $543.85. All interested in such sale should be present at the date and time above stated. A. E. KUSTERER & CO. The Oldest Investment Banking House in Western Michigan. 403-406 Michigan Trust Bldg. Phone 4267 Schouten-Hoogesteger Co. INVESTMENT BANKERS We serve those who desire to improve their investment position. Phone 96111 911 Mich. Trust Bldg., Grand Rapids In the matter of William L. Hall, Bank- rupt No. 5078. The sale of assets has been called for Jan. 11 at the premises formerly occupied by the bankrupt at 206 So. Bridge street, Grand Ledge. The stock for sale consists of toys, notions, shoes, rubbers, etc., also store fixtures, appraised at $844.10. . All interested in such sale should be present at the date and time above stated, Dec. 21. We have to-day received the schedules, reference and adjudication in the matter of Frederick F. Boersma, Bankrupt No. 5089. The bankrupt is a resident of Muskegon, and his occupation is that of a dental surgeon. The court has written for funds and upon receipt of same, the first meeting of creditors will be called and note 0 same made herein. The list of creditors of said bankrupt is as follows: City of Grand Rapids 20-0} 95.62 Helen James, Whitewater, Wis.__1,500.00 Ernest DeWitt, Muskegon Ee ee se 120,00 Paul Bernstein, Muskegon ________ 330.00 Anderson Publ, Co., Grand Rapids 5.00 Baker’s Auto Trim Shop, Muskegon 17.00 Banner and DeWachter, Grand R. 29.48 Blodgett Hospital, Grand Rapids __ 50.00 Brook Hill Farm, Genesee Port, Wise 12.00 3 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 Offtices Established 1860 Incorporated 1865 THE ONLY NATIONAL BANK IN GRAND RAPIDS The Largest National Bank Western Michigan December 28, 1932 MICHIGAN TRADESMAN 11 Campeau, Mullally, and Meier, NEUSKOP OI 20 ee 3.39 Cnown and Caukin, Inc., Grand R. 157.53 Bhrhardt & ©o., Chicago = 9. 11.20 Geib & Miller: Detroit 101 136 G. R. Creamery Co., Grand Rapids 7.00 Holland Evenig Sentinel, Holland 2.00 B. B. James, Whitewater, Wis._._. 50.00 Literary Dieest, New York _-...- 4.00 Joe Kooiker, Grand Hiaven _____. 15.00 Dro W: D>, byman. Grand Rapids. 36.00 Benjamin Lewis, Muskegon _______ 155.00 Mayo Clinic, Rochester. Minn. ____ Merchants Service Bureau, Musk. 12.! Chronicle. Wuskeron 2002 2 832559 North American Service Corp, New ork 104.00 A. BD: Osterhardt,. Muskerzon —=-- (17.00 Schuitema Elec. Co., Muskegon __ 38.49 Ci NM Sigler. Ypsilanti 2.2) . 40.00 Steele Bros. Coal Co.. Grand Rap. 63.10 N. Uhler, Chicago 26.05 Viking Radio Laboratory, Muskegon 2.00 Dr. A. Sevensma, Grand Rapids __1,400.00 V. W. Pilmore, Grand Rapids .___ 380.00 Krank Leidgen, Muskegon ___.____ 100.00 Reliance Dental Mfg. Co., Chicago 37.24 National Elec. Sign Works, Bat. Ck. 20.00 Bunker & Rogoski, Muskegon __-__ 191.00 Dec. 22. We have to-day received the schedules, reference and adjudication in the matter of Louis Landauer, individu- ally and doing business as the Louis Landauer Hardware, Bankrupt No. 5090. The bankrupt is a resident of Grand Rapids, and his occupation is that of a merchant. The schedule shows assets of $3,173.69 with liabilities of $3,445.92: $350 is claimed as exempt. The list of cred- itors of said bankrupt is as follows: City Of Grand Rapids 22 es $ 41.50 Seymour Mfg. Co., Seymour, Ind. 14.67 National Brass Co., Grand Rapids 15.00 Simmon Hardware Co., St. Louis, Rigs eee Boe 42.80 Wagner Mfg. Co., Cedar Falls, Ia. 2.08 Morley Bros., Saginaw: 2. = 2 35.00 Buhl Sons & Co... Detroit 50.00 Great Lakes Paint & Varnish Co., Chicaeo = ae 179.50 Oliver J. Johnson Seed Co., Chicago 12.35 G. H. Mansfield & Co., Carton, Mass. 38.50 National Mfe. Co., Stirling, I. __ 59.00 Pittsburgh Plate Glass Co., G. R. 238.86 W. C. Hopson Co., Grand Rapids 44.32 Michigan Hdwe. Co., Grand Rapids 657.14 Hayden Supply Co., Grand Rapids__ 12.07 Foster, Stevens & Co., Grand Rap. 244.97 H. Leonard & Sons, Grand Rapids i States Rubber Co., Chicago __—._ 3.26 Sade Padlock Co., Lancaster, Pa. 5.08 John DeVries. Grand Rapids ~_---- 60.00 Mich. Bell Telephone Co. G. KR... (14:50 Dec. 16. On this day first meeting of ereditors in the matter of Carl F. Skin- ner, doing business as Carl F. Skinner & Sons, Bankrkupt No. 5027, was _ held. Bankrupt present and represented by R. G. Goembel, attorney. Creditors repre- sented by Fred G. Stanley, attorney. Claims proved and _ allowed. s3ankrupt sworn and examined without reporter. M. N. Kennedy, Kalamazoo, _ trustee, bond $100. Meeting adjourned without date. Dec. 16. On this day first meeting of creditors in the matter of James H. Derks, Bankrupt No. 5051, was held. Bankrupt present and represented by L. D. Averill, attorney. Creditors represented by Henry G. Bart, attorney. Claims filed only. Bankrupt sworn by referee but examina- tion and further proceedings adjourned to Jan. 4 at the request of Mr. Hart. In the matter of Arthur Meyer, indi- vidually and doing business as Smitter Cook Co. and Meyer Bros., Bankrupt No. 4827, final meeting of creditors was held under date of Oct. 18. Trustee was pres- ent by Arthur M. Branson and repre- sented by Cleland & Snyder. Bankrupt was represented by M. Den Herder, at- torney. ‘Creditors were represented by Dorr Kuizema and Hilding & Baker. Trustee’s final report and account was approved and allowed. Balance bills, notes and accounts receivable was sold to David Merriman, of Grand Rapids. Certain attorneys’ bills approved and al- lowed. An order was made for the pay- ment of expenses of administration, pre- ferred claims and for the declaration and payment of a first and final dividend to creditors of 2.2 per cent. No objection to discharge. Files will be returned to district court. Dec. 22. On this day first meeting of creditors in the matter of Charles G. Porter, Bankrupt No. 5064, was held. Bankrupt present and represented by Henry M. Kimball, attorney. Creditors present and represented by Jackson, Fitzgerald & Dalm; Joseph lL. Folz; Charles H. Farrell, attorneys, and Grand Zapids Credit Men’s Association. Claims proved and allowed. M. N. Kennedy, Kalamazoo, elected trustee; bond $1,000. Bankrupt sworn and examined before re- porter. Meeting adjourned to Jan, De Dec. 22. We have to-day received the schedules, reference and adjudication in th matter of Samuel Gluck, Bankrupt No. 5091. The bankrupt is a resident of Muskegon, and his occupation is that of a merchant in leather goods. The sched- ule shows assets of $6,707.06 of which $750 is claimed as exempt with liabilities of $14,598.39. The first meeting of ereditors will be called promptly and note of same made herein. The list of creditors of said bankrupt is as follows: City. of -Muskeson... 3. Case $54.19 Advance Plec. €o.. St. Louis ____ 38.16 American Polish C€o., Chicago __- 232-3 Amer. Shoe Mach. Co., St. Louis. 67.67 American Standard Mfg. Co., Cincinmath oes ee 38.00 Armstrong Cork Co., Lancaster, Pa. 64.96 Atlas Tack Co.. Fairhaven, Mass. 107.00 baldwin Rubber Co., Pontiac _.... 20.90 garton Mie. ©o:. St. Louwis, Mo. .. 59.52 Benr Mannings Co:., Troy, N. ¥. _. 90.238 B &. Brown & > ©Co., Ime: Boston 21.25 Brown Rubber Co.. Lafayette, Ind. 21.60 Chavin & Berman. Chicago ____ 668.71 Champion Shoe Mach. So., St. Wovig 22 ee fonathan B..$Cook & Co... Chicago 70.00 taiph tv. Day. Cincinnati 2.312 90:02 J. M. Delaney Co.. Inc., Meriden, Cops =... 180.00 Denver Metals Foundry, Denver __ 35.00 S: Dresner & Sons, Chicago —-_____ 111.64 R. J. BDderer Fhread Co., Philadel. 122.21 [Empire Brush Works, Port Ches- ter. oN. GY. ee Oreo bssex Rubber Co:., Erenton, N. J... a01.53 Everett & Barron Co., Providence, Bebe ee 36. be Fiebing Chemical Co., Milwaukee 64.77 Binesse Corp, Cittcaroe —_-: 70.20 Franco-Amer. Thread Co., Hompton, Conn. — .-- CG Glencirn Mfg. Co., Pawtucket, i ee ee be 269.25 Goodyear Tire & Rubber Co., Akron. Of eee ea ee SOS: Oe Greenbaum Tanning Co., Chicago 25.81 Griffin Misc Co. New York <= 133.46 Holtite Mfg. Co., UWS A. Ee. Baltimore, Md.__ 369.71 Howard Co. Corray, Pa ee ee 186.55 LL. ©. S. Co. Blyria, Ohio —= = _ 12.15 Geo. James Co... Boston. Mass. —— 223. Walter Janvier, Inc., New York__ 1,000. Jos. Jones Co., New York City ___._-. 37.3 June Areh Brace Co., Cimemmati_. 21.38 Kayon €o., Milwaukee 9 = 410 57 Lang, Harrar, Chamberlain, Philadelphia 222020 85 lamac Process Co.. Brie, Pa. _.. 149,10 Lindenoid Sole Leather Co., N. Y. 663.36 Manhattan Insole Co., New York 65.00 Boo. Marder: Co. Chieae0 2 = 97:29 J.-M. Marshall Braid Co... RF. . 123.58 Meyer Suitcase Mfg. Co., Detroit 52.77 John C. Meyer Thread Co., Lowell, INESSS.)) 98739 O. A. Miller Treeing Mach. Co., PEOGINUOl NESS) oe 99.40 National Brief Case Mfg. Co., Chicaeo = 8. eee 33.46 North & Pfeiffer Mfg. Co., Hartford, Conn 6322 ae 27.50 Orthmann Laboratories, Milwaukee 29.20 Pawnwee Wood Heel Co., St. Louis 51.61 Polyshine, Inec., Rochester, N. Y._. 176.66 Progressive Mach. Co., Minneapolis 62.56 tainbow Rubber Co., Butler, Pa. 94.40 Schneffel Bros., Inc., Newark, N. J. 30.74 Sellari Natural Wax Co., Browns- Vile Fenn _.___ ee 40.50 Norman P. Scheaffer Co., Chicago 29.25 Shatford Leather Co., Plymouth, CG ee 344.94 Sheboygan Leather Co., Sheboygan, WIS: ee a 66.00 Shoe Accessories Co., Omaha, Neb. 5t.40 Shoe Finders Supply Co., Chicago 211.3 Shore & Kaufman, Inc., New York 95.09 Silverite Gutterman, Boston, Mass. 69.10 W..D. Smith Co.. Plein HE = 160.50 Standard Insole Co., Maurice Plains, No fo 222200252 eee 33.20 Sullivan Brush Co., Terre Haute 1,012.00 Thompson Ehlers Co., Chicago 25.06 Tiedemann Leather Co., Chicago = 55.71 United Shoe Mach. Corp., Chicago 142.29 Charles Venini, loynn, Mass: = s-18.28 Chas. S. Walton & Co., Philadelphia 229.20 Frank -W. Whitcher Co., Boston __ 89.63 ‘Whittempre Bros. Corp., Cam- Bbridse Mass) ) 8 fo 241.95 World Standard Co., Concord, C. A. Zoes Mts. Co.,. Chicago 279. Leon Pitus, Muskepon —- 95 270.00 Dec. 23. We have to-day received the schedules of J. F. Easley Milling Co., Bankrupt No. 5070. The schedules show assets of $86,858.17 with liabilities of $51,211.66. The first meeting will be call- ed promptly and note of same made here- in. The list of creditors cf said bankrupt is as follows: C.M. Brown, Plainwell -_ Se Sol.OL Mrs. Fanny Bell, Plainwell _ 409.04 Chelsea Milling Go., Chels3a ._.... 41.75 Cowing Bros., Inc., Homewood, ee ee Se eee 15,0%0.00 Chelsea Milling Co., Chelsea _. 4.314.485 Gerald Oleson, Traverse City ___.. 7.40 Henry Behrens, Arcadia’ .--.-._.___.—s_ 4.85 doe Sitti Acme .. 2... ea 6.40 Hayser Market, Elolland — =... <0 Bo Usiulder, Herps. =. L280 Martin €o-op. Hlev., Martin ____ 23.00 A. Culvérhouse, Kalamazoo ._-_._ 2.45 Arkell & Smiths, Canajoharie, IN es eee 1.550.60 Barclay, Ayers & Bertsch, G. R. 2.65 Bemis Bros. Bag Co., Indianapolis 160.00 Burns: & Burns, -Plainwell .-.-- 3.20 Burns Publ. Co,, Olathe. Kans. _. 1.95 Cargill Elevator Co., Minneapolis. 704.80 (Pome Carrol: Plaimwelt ci. 0 L1.29 Harold Chamberlin, Trav. City. 101.00 Chase [Bag Co., Milwaukee __-_-_ _- d 183.62 Chatfield & Woods, Cincinnati, O. 614.65 Dudley. Paper Co.,: lansing —.. 54.20 Duro Test Corp., New York —.._-- 34.80 He. J, Basley, Plainwell 2.2... 80.00 Ecrement Tire Shop, Plainwell Ediphone Co., Grand Rapids R. E. Fair, Kalamazoo : General Food Sales Co., Battle Crk. G. R. Ass'n. of Commerce, Grand R. G. R. Paper Co... Grand Rapids Hammond Paper & Bag Mills, Wellsburg, Va. - J. I. Holcomb Mfe. Hopkins Coop. Creamery, Hopkins Ihiine Bros. & Hverard Co., Kala. Independent Oil Co., Plainwell Kal. F'dy. & Mach. Co., Kalamazoo Kal. Machine & Tool Co., Kalama. Larrowe Bkwt. Flour Corp., Conoeton, N. ¥. ee Lower Fenn. Power Co., Plainwell Midwest Laboratories, Columbus M. L. Morton. Kalamazoo McKenzie Milling Co., Quincy Natl & American Miller, Chicago Novadel-Agne Corp., Chicago Co., Indianapolis Paper Makers Chem. Ass’n., Kala. Penn. KR. R. Co., Piainwell Tres. Phillips Co., Akron, Ohio Pioneer Welding Co., Kalamazoo __ Plainwell Lbr. & Coal Co., Plain- WEG eh oo Provident Chem. Works, Provident Rademaker-Dooge, Grand Rapids BE Raniville Co., Grand Rapids Raymond Bag Co., Middleton, Ohio Mrs. K. B. Easley, Plainwell Richmond Stamp Works, Grand R. AMERICAN HOME SECURITY ° BANK ° Under the Tower Clock On Campau Square 41.28 400.00 194 32.40 291.58 2t.to 1.75 Rosenbaum Grain Co., Chicago 2,950.00 Rumford Chem. Co., Rumford 164.80 St. Louis Mill Equip. Co., St. Louis 48.98 Standard Oil Co., Grand Rapids_._ 45.43 Security Petroleum Co., Kansas City : : . “7 95.00 Tisch-Hine Co., Grand Rapids S 11.56 Tasoert Bros: New York | 50.00 A. H. Warnement, Plainwell 70 Tom Wells, Plainwell - . 8.21 Cohen E. Williams & Son, Nash- ville ae : ee 00 Chambsburge, Pa. 103.50 Wolf & Co., H. €,. Hansen, Lansing __ 2 300 08 Howard Wood, Plainwell : 88.48 FE. E. Wilson, Alamo aS 1,000.00 R. F. Webster, Plainwell _.... =oa-Ge Murtie Campbell, Plainwell ___.._.__ 309.92 Fred Wilson, Alamo _ 500.00 EK. J. Chart, Plainwwell —_- . 1,750.00 lliff- Bruff Chem. Coz Hoopeston, Hl. : Se pa ee ee Citizens State Savings Bank, Plainwell u ee Mrs. K. B. Easley, Plainwell +» The prospect’s not concerned with what you have to sell. 400.00 2,600.00 He wants to know what it will do for him. Analysis of any se- curity furnished up- on request. e J. H. Petter & Co. Investment Bankers 343 Michigan Trust Building Phone 4417 on which we have built. An - Old - School- Principle In a Modern Institution This bank will never outgrow its friendly interest in its customers. The spirit here will never change. Helpfulness is the very foundation A spirit unchanging through the years. Our service has broadened, our business increased. But this is one old-fashioned principle which we will never give up. GIOL’O GRAND RAPIDS SAVINGS BANK “The Bank Where You Feel at Home” 17 Convenient Offices ( : — rece ee 12 RETAIL GROCER Retail Grocers and Meat Dealers Associa- tion of Michigan. President—Paul Schmidt, Lansing. First Vice-President — Theodore J. Bathke, Petoskey. Second Vice-President — Randolph Eckert, Flint. Secretary — Herman Hanson, Grand Rapids. Treasurer—O. H. Bailey, Sr., Lansing Directors—Holger Jorgenson, Muske- gon; L. V. Bberhard, Grand Rapids; John Lurie, Detroit; E. Hawley, Battle Creek; Ward Newman, Pontiac. Most Effective Aid in Trading Up. Time-tested psychological appeals should not be forgotten as we work our way up in merchandising. One of the most effective of these is the simple plan to quote prices from the top down, rather than from the bottom up. “Coffee, madam? Our best, 39 cents, or Oompah at 33 cents? Not so high? Our Blah brand at 29 cents is fine value.” Customer hesitates and is quite apt is take the 33 cent coffee. Hf the quotations had been “Compete brand, 24c, or Blah at 29c, or our fine Oom- pah at 33c,” likely she would have taken the 29 center. This is so old a plan that it should be at every grocer’s tongue tip, but it is not. Because it is not, the job of trading up—which, by the way, is a continuous job in every progressive store, good times and bad—is hamper- ed. Not a wakeful grocer even in crossroads towns in England or Scot- land but practices this selling urge to better merchandise every day as a matter of institutional routine. Same with quantity suggestion. Oranges priced in lots of 29 for so much if quoted that way will be sold in liberal quantities in a large percent- age of cases. Lemons quoted at 27¢ per dozen are apt to move in dozen lots in the same store at the same time where sales will run in 2s if the quotation be 2 for 5c; and 2s mean six sales to get rid of 12 lemons. This is precisely the same urge that prompts you to let the gas man fill your tank when he asks: “Fill her up?” instead of asking, “How many gal- lons?” Old stuff, but it sure works— if we work it. Working on our own is far more dignified and, incidentally, more profit- able, than anything we happen to get free from any government agency. Here is a pointed instance, condens- ed from Wisconsin Retail] Bulletin: Any small store owner in Wisconsin may have merchandising counseling service rendered by an expert employ- ed by the Wisconsin University ex- tension division. The expert will make a survey of the store, analyze layout, advertising, credit system and all the rest of it and will make definite recommendations based on his find- ings. A moderate charge is made for this service, so the merchant stands on his own feet while the University shares in acquired knowledge for its class work, All benefit equitably and we may be sure the merchant is apt to take the job seriously and use what he gets for his money, which is more than can be expected and far more than has resulted in general from the tre- mendous sums of taxpayers’ money Uncle Sam has similarly expended. MICHIGAN Self-help is not only the best help— it is the only help. Reports from everywhere indicate less selling on credit and more for cash. But that means less than we might think. This is a standard con- dition in hard times or depressions. Buyers then go back to first prin- cipals—“pay as you go,” for example, and “buy nothng until you have the money.” This is one blessing of ad- versity, that we sort of get down to hard pan once again; and that is good for the soul, of persons as well as of business. Sellers with accounts badly con- gealed tend to jump into a strictly cash basis, thinking thereby they have forestalled future trouble. Never again is apt to be their subconscious fre- action. But we shall later awaken to the truth that credit is the lifeblood of traffic. It is the agency through and by which business functions and flourishes. Even now food sales run about 53 per cent. on credit. Because that is the best business, grocers who are able to handle credit should de- vote themselves to its correct and proper handling and administration. Careless, misleading statements about margins persist with discouraging vitality. A recent survey of fruit and vegetable conditions in Los Angeles results in the statement that certain highly perishable, out of season items show a profit of from 50 to 150 per cent. More staple lines show a profit of from 20 to 40 per cent. Average gross profit obtainable is given as 25 per cent. on selling prices of all lines. From which it is difficult to con- clude anything useful, because there is no such figure as 150 per cent. in margin computation, properly operat- ed. And 150 per cent. on cost works out to 60 per cent. while, if the same ratio is applied to the stated 50 per cent., we have 3314 per cent. Then when we get down to 20 to 40 per cent., one wonders whether these, too, are really 1624 to 28 per cent. Finally, the average of 25 per cent. on sales is below what any skillful dealer can make—and must make if he is to de- rive any net earnings from this de- partment. Merchants who know their onions make 35 per cent., 36 per cent. and on to 40 per cent. average and I include chain units on cash-carry operation with full service grocers. It is bad to fool with such factors or to speak in figures if you do not know what the figures mean. How men in all lines tend to go it blind is well illustrated by an exam- ination of wholesale dealers’ results in Pittsburgh and New York a time ago. In Pittsburgh the earnings on $1,000 of sales were $88.12, say 8% per cent. Cost of sales was $83.77, leaving net of $4.35 or less than % per cent. But the range from which those averages was made up was from a gross of $36 per $1,000 to $179 in the same market at the same time. Which is, of course the old story of those able and those unable to run their business properly. Obviously, the $36 men were paying out of their own pockets for the privilege of handling produce at wholesale, while the $179 men were really in the wholesale produce busi- ness. TRADESMAN In New York the margin was wider but expenses higher. So the average earnings were $89.60 per $1,000 of sales and the net $2.04 or just over 1%4 per cent. But there, too, the range was from $34.50 to $186, both lower and higher than in Pittsburgh. Seems odd, but it was the fact that the vast majority of those men did not know anything about their own gross earnings, their expense ratio or what they were making, net. Yet each of them could have known by the simplest kind of account keeping. This all seems to confirm the belief expressed by one who has been a close investigator. “There is no use giving clerks books on salesmanship or busi- ness practice,” he says, “because they wont fead them. They are. not students. And the few who may read December 28, 1932 them will fail to grasp how the hints may be practiced.” Our ‘brains seem to be the least used portions of our anatomies. But that holds advantage for the men who do use them. I quote from the Proceed- ings of the Institute of Certified Gro- cers, London, letter from a Successful Student: “T would like to express my sincere thanks to the Institute for the assist- ance given me in my studies, which have doubled my interest and enthus- iasm for my work and given mea brighter outlook on life.” A young man who is grateful for aid in developing his own brain through his own efforts is not apt to go workless or hungry in any “times.” Paul Findlay. Are the canned foods you feature grown and packed in your home state? W. R. Roach & Co., Grand Rapids, main- tain seven modern Michigan factories for the canning of products grown by Michigan farmers. A complete line of canned vegetables and fruits GET YOUR SHARE Chase & Sanborn’s Dated Coffee advertising is telling consumers everywhere that science has discovered the average man or woman has a ‘‘coffee tolerance’ of 5 cupsa day.... if the coffee is fresh. This new appeal is stimulating the demand for Chase & Sanborn’s Dated Coffee—the brand that’s always fresh. Get your share of the growing demand by giving this famous coffee your best selling efforts. You'll gain all the advantages of the Standard Brands merchan- dising plan of — frequent deliveries, small, fresh stocks, small investment and speedy turn- over. CHASE & SANBON’S Dated COFFEE Product of StANpDARD Branvs INCORPORATED December 28, 1932 MICHIGAN TRADESMAN 13 MEAT DEALER Michigan State Association of Retail Meat Merchants. President—Frank Cornell, Grand Rapids Vice-Pres.—E YP. Abbott, Flint. Secretary—E. J. La Rose, Detroit. Treasurer—Pius Goedecke, Detroit. Next meeting will be heid in Grand Rapids. date not decided. Pushing the Specialties Which Sell in Mid-Winter. LLutefisk and lingon berries are a busy spot in the meat department these days. Churches are giving lutefisk din- ners and the hundreds of thousands of lutefisk lovers are eating it often in the homes. A well decorated display of lutefisk and lingon berries will pro- duce orders. Now comes the time when many customers are wanting a change from the usual meat routine. Direct their attention to your good summer sau- sage. It sells as well in many meat departments in winter as it does in summer. Aim to sell it by the full piece. It should be cut only in those stores than can display it under re- frigeration. The looks of the meat in the case have a lot to do with the way it sells. Some meat departments sell much more wieners than others because they keep them looking tastier. They keep them clean and bright by washing, wiping, and hanging where it is warm enough to bring the color back. Color in display counts big at this season of the year. Use colored dec- orative paper to brighten the displays of meat that are naturally dull in color. The cost of the paper is small and it helps out much in atttracting attention and selling the meats. Many more calls for pickled pigs feet these days. If you show them in bulk, wrap the container in colored crepe paper and fold in neatly around the top. That makes the pigs feet stock look five times as attractive to the cus- fomers. Why do most of the people who call at the meat department go directly to the display of fresh beef cuts? Be- cause the red color of the meat pulls the attention immediately 3ut other kinds of meat have not that natural bright color. They must be helped along with other decorations. Many meat men are doing good dis- play work along this line. Spiced fish are doing well in a host of stores right now. Anchovies are always a good winter seller in many communities. In fact anchovies are said to be the biggest selling small fish in the world. Spiced herring is a favorite with many people. So are spiced trout and salmon. Those four make the spiced-fish line that adds materially to the profits of many meat departments. In connection with his smoked fish display one progressive Twin City dealer recently made a mass display of boxes of dried herring and offered them at a special price per box. He had two good days of smoked fish selling. The kids in many families persuaded par- ents to buy a box of herring and that helped also to pull orders for other kinds of smoked fish. The secret of good selling after all is to keep doing something in the way of enterprise and display on seasonable goods. that way. One chain store meat manager as- serts that sausage is not selling any- where near as well as it did, that the consumers are turning to other kinds of meats. The manager of another chain store meat department connected with the same system and in the same town said he was selling a greater por- tion of sausage than ever. Why the difference in view? Was it because of difference in location or difference in the interest taken by each manager in the sausage line? We think the latter. Some meat dealers are accomplish- ing much in their special sales of whole hams. Good ham is one of the cheap- est and most satisfactory foods offered and the per pound price on a good ham makes a lot of people stop, look, and listen wherever they see it dis- played with price cards. — Grocers Commercial Bulletin. —_—_+<-+.___ A Business Man’s Philosophy. Wise counsel bids a man make the most of himself if he would be a help to others. Another way of phrasing the thought is: All improvement begins with self- improvement. A man conceives an improved com- modity or an improved service. He offers it to the business community, hoping thereby to increase his income. But no sales will be made until he demonstrates that the purchaser will reap an advantage from its use. The seller, of course, is dissatisfied with a one-man business. He adds employes, a few at first, eventually hundreds. Workers, users and the promoter of this enterprise are, therefore, a little better off because one man: was ambi- tious to improve his lot. The identical reasoning can be ap- plied to any individual down to an office boy. The lad who is industrious, dependable and wide-awake rises to a position of responsibility. He is bet- ter off, his family is better off, his em- ployer is better off and the community is better off because it has as a citizen a man who is able to pay his own way, educate his children and, if necessary, contribute to the support of depend- ent relatives who might otherwise be a burden on others. William Feather. ~ERIGIDAIRE ELECTRIC REFRIGERATING SYSTEMS lJ WITH FAMOUS COLD CONTROL AND HYDRATOR All Models on Display at Shewreom F. C. MATTHEWS & CO. 18 E. Fulton St. Phone 93249 Super balloon tires have been de- veloped which make farm tractors all- purpose machines. The tires are said not to injure ground surfaces, to in- crease operating speeds and draw-bar pull. Oysters and Fish For The Holidays. Fresh Shipments Daily. Ask your Dealer for Reader Fish. They are better. Lake and Ocean Fish. Wholesale. G. B. READER, Grand Rapids. A new machine for cleaning slag from open-hearth furnace brick, mor- tar from building brick, does its work by tapping the brick (400,000 times a minute) rather than grinding. a Give up and you can give nothing else. SALESBOOKS NOW is the time to order. We save you money. Battle Creek Sales Book Co. Battle Creek, Mich. Rademaker-Dooge Grocer Co. Distributors of Anchor Red Salmon Red Heart Med. Red Salmon j Surf Pink Salmon Bull Dog Sardines Red Crown Sliced Beef The House of Quality and Service SFE Te Oe Te ae ae ee ae ae Added Sales With Hekman Grahams HEKMAN’'S delicious honey-flavored Graham Crackers are a profitable, quick-selling item every grocer should handle. They top all other brands for popularity. Even people who never knew they liked Graham Crackers, revel in the fresh, crisp goodness of HEKMAN’S. During November, HEKMAN Grahams will be advertised Arrange now for your { ‘ ‘ ! { : ' ' ' state-wide in leading newspapers. deliveries so you can cash in on this advertising direct to your customers. = = = Suits HEKMAN BISCUIT COMPANY | GRAND RAPIDS, MICH. 4 LTT . ee ee eee ee ee eee ee ee ee ee ee ee ee ne { anal oh ltl ltl lt ltt tlt atl ll Ri ttl itl ln lt ln titan nel 14 HARDWARE Michigan Retall Hardware Association. President—Chas. H. Sutton, Howell. Secretary—Harold W. Bervig. Treasurer—William Moore, Detroit. Suggestions in Regard To the Annual Stock Taking. The annual stock taking comes early in the new year. Hardware dealers may vary the date of stock taking con- ' most of them Christmas siderably; but for January, right after the season, is the accepted time. No merchant needs to be reminded of the importance of stock taking; nor does a merchant who has once gone through it need to be told that it is a decidedly tedious job. The actual stock taking depends to some extent on your policy in regard to a stock taking sale. Here, the prac- tice differs with different merchants. Many dealers declare that the time for the stock taking sale is right after the inventory is completed. The inven- tory discloses lines that need to be re- duced or cleared out; until this is done, such dealers consider an intelligent stock taking sale impossible. Other dealers follow the practice of holding a stock taking sale right after the Christmas holiday. They argue: “Tf we reduce the amount of stock, we also reduce the labor of stock taking.” Whether the sale should be pre- inventory or post-inventory is a mat- ter for the individual merchant to settle for himself. He knows, better than anyone else, the practice which will serve his own conditions and pur- poses most efficiently. If a pre-inventory sale is held, stock taking will not start until some dis- tance on in January, at the earliest. Ii, however, the sale s to follow the in- ventory, the stock takng should start as early as possible in the New Year. Two things are important, however, before the actual stock taking com- mences: The frst is to get in your mind a clear and definite idea of what stock taking should be, and what it should accomplish for you. Stock taking gives the merchant a really in- timate view of his business. It helps him to get his bearings. So, instead of deciding to rush through the job any old way, fix your mind on the idea of getting the most you can out of it in the way of useful results. Say to yourself: “This year’s stock taking is going to provide me with more helpful information than I ever got be- fore.” The time-saving and _ labor-saving can be accomplished, not by skimping the job, but by planning it carefully. Don’t plunge into it and then work out your methods of handling it as you go along. Have a clear-cut plan be- forehand as to just how you are going to handle the work. What department will you take first; in what order will you take the various departments; which of your helpers will do the work and which will wait on customers and how is the work to be carried on with the least interference with regu- lar business. All these points should be settled in advance. What is more, the necessary equipment—stock books, stock sheets, price lists, pencils, etc.— should all be assembled in advance. MICHIGAN The pricing should be done by the dealer himself. Each article must be judged on its own qualifications. Look the situation squarely in the face and price each item at actual value as it now stands, not at value as it stood six years ago. It is comparatively easy to price ac- cording to invoice, but it is a danger- ous policy. Remember, that your pur- pose in stock taking is, not to make a confortable showing for the delusion of someone else, but to ascertain the cold, hard facts for your own informa- tion. So, in pricing, be cautious and conservative. A cautious inventory will allow for all actual and potential depreciation. some Fixtures, too, should be priced con- servatively. The other day a mer- chant, taking stock, priced his fixtures at the buying price of five years be- fore. The resulting inventory showed a decided excess of assets over liabili- ties: yet on a forced sale the business realized little more than 30 per cent. of the outstanding liabilities. Fixtures, delivery outfits and = similar items should be depreciated from year to year. One merchant writes off 25 per cent. annually. I another who, the first year conservative know writes off 50 per cent. He says: “Once a bit of machinery or equip- ment has been put into use, it is worth only half price. You may think dif- ferently, but if you have to sell you will find out the truth. After a few years’ use, getting 50 per cent. of the value of fixtures is just a lucky break. Why not face the issue at the very start, that even the finest fixtures, on a forced sale, are not worth anything like what they cost?” The merchant who puts in his fix- tures, year after year, at original cost is apt to fool himself into countng on what are really paper profits. Instead of relying on inflated fixture values to show you a profit, why not hustle for business and get a genuine cash profit out of a larger turnover. It may be hard work; but it is good ex- ercise. It is the only healthy basis on which to work. Similarly, in listing accounts and bills receivable, it pays in the long run to look the situation squarely in the face. What accounts are good, what are bad, and what are uncertain? Do you know the hopeless accounts? Don’t carry such accounts from year to year on the assets side of the bal- ance sheet. Don’t indulge in the lux- ury of fooling yourself. It is better to make more money than the books show, than it is to show a big profit on which you can’t cash in. A padded inventory rarely deceives either a bank- er or a prospective purchaser; the only man it deceives is the merchant him- seli, and it deceives him to his own ultimate hurt. Stock taking furnishes the alert mer- chant with a variety of excellent point- ers. It shows how the various lines are moving; what are the popular brands and what are slow sellers. When next ordering, some things should be cut out entirely, some should be bought sparingly, while the more active lines will be required in larger quantities. Thus stock taking is a guide to removing sources of TRADESMAN weakness and at the same time de- veloping sources of strength. Stock taking also helps to educate the salespeople in regard to the goods they handle. To this end, it is sound policy to give every member of the staff a chance to help in his own special department. Furthermore, don’t hurry the work too much; take time to get the utmost possible bene- fit from it, and to do it accurately. Victor Lauriston. ———_+> ++ __— Ought To Feel Greatly Indebted. St. Joseph, Dec. 23—I have delayed writing you in regards to the forty- ninth anniversary edition of the Mich- igan Tradesman. _ Words cannot express my apprecia- tion of this edition. You have so many interesting articles and so much information that I am afraid it will take me two or three weeks to read all that is contained in the edition. Certainly the independent grocer, meat dealer, hardware dealer and mer- chants generally ought to feel greatly indebted to you for the great and good work you have done with the Trades- man in their behalf. Willard J. —_——_+-~>_____ : St. Johns Speaks Out. St. Johns, Dec. 20—As the present year draws to a close it is only fitting that I pause and express my apprecia- Banyon. December 28, 1932 tion of the many interesting contribu- tions offered through the pages otf your publication during the past year. These articles have often assisted in facilitating the solution of difficult problems and have likewise inspired me to greater effort to serve on a higher plane of efficiency and business understanding. I take this opportunity to extend to you and your staff my best wishes for a Merry Christmas and continued growth and success of your publica- tion. Cc. B. Mansfeld. ——__+--~-___— The idea that we must reconcile ‘ourselves to a generally lower stand- ard of living, must be content with a scaling down of production to meet a permanently consumption, must adapt ourselves in the future tc a vastly more restricted scope of com- mercial and industrial activity, and so on, strikes me as thoroughly unsound and un-American. It is_ perilously close to a counsel of despair. More- over, there is nothing in reason or ex- perience to justify it. It can be true only when human wants become static —fixed at a low and unchanging level. But all history proves that man’s wants are never satisfied, that, in fact, they increase faster than his means of satisfying them. lessened Phone 93401 ASSOCIATED TRUCK LINES The Outstanding Freight Transportation Line of Michigan. State Regulation means Complete Protection. ASSOCIATED TRUCK LINES 108 Market Ave., Agency Offices in Principal Cities of Michigan. Grand Rapids, Mich. Mutual Building DETROIT OFFICE Transportation Bldg. Phone Randolph 0729 TRENGTH COMPANIES REPRESENTED HAVE Assets Surplus $23,396,338.15 ERVICE Correct Insurance Coverage Engineering Advise AVINGS 1214% To 40% According To Classification of Property THE MILL MUTUALS AGENCY LANSING, MICHIGAN $65,931,787.14 Phone 20741 GRAND RAPIDS OFFICE Grand Rapids Trust Bldg. Phone 95923 December 28, 1932 MICHIGAN TRADESMAN 15 DRY GOODS Michigan Retail Dry Goods Association. President—Geo. C. Pratt, Grand Rapids. First Vice-President—Thomas P. Pit- kethly, Flint. Second Vice-President—Paul L. Proud, Ann Arbor. Secretary-Treasurer—Clare R. Sperry, Port Huron. Manager—Jason E. Hammond, Lansing. Sees Stationery Sales Gaining. A record volume of stationery will be purchased by retailers this year for post-holiday sales, A. E. Wilson, selling agent for a leading manufacturer, pre- dicts. Initial orders for January de- livery, he explained, have been placed two weeks earlier than usual and call for quantities much greater than in previous years. The widespread popu- larity of pound paper whcih manufac- turers are packing to retail in the 50 cent range is responsible for the up- turn in buying, he holds. Consumer demand for holiday writing paper, Mr. Wilson, concluded, exceeded all ex- pectations, but sales volume was re- stricted by the failure of both producers and retailers to anticipate the heavy call. -—_—__»+.___ Novelty Home Wares Featured. Responding to pressure from buy- ers, who insist upon having novelty merchandise which can be promoted along with strictly sales goods in Jan- uary and February sales, manufacturers of housewares have developed a wide assortment of new types of articles for home use. Outstanding in the new lines is a combination of coaster and ash tray, offered in both chromium plate and silver, to retail in sets of two to four for $1. New types of kitchen utensils, including can open- ners, tea strainers, biscuit cutters and innumerable other items in the 10 to 25 cent. retail ranges, are also included in the lines developed for post-holiday promotions. stemware —_—_~ 2 >_ January Knit Goods Spurt Seen. Although considerably disappointed by the failure of stores to anticipate any of their spring knit goods require- ments during this month, manufactur- ers look forward to one of the most active buying periods in January they have ever experienced. Admitting that the month is one of the slowest in many years, manufacturers traced the total absence of demand to retailers’ desire to keep their stocks to a mini- mum as the period for inventory taking Manufacturers feel, how- initial coverings of approaches. ever, that only Spring requirements in January will keep mills operating at an active pace, as production has been curtailed to line up with demand. —_++>___ Wash Suit Demand Broadens. Broader acceptance of men’s wash suits during the coming Summer is in- dicated by the number of new accounts being added to the books of ieadIng manufacturers. One of the leading pro- ducers of wash suits reported that of the business booked to date 25 per cent. represents new _ stores, which either did not handle or promoted only per- functorily such styles last Summer. The lower prices which will generally be quoted on Summer suits, amounting to a reduction in the retail price of about $1.50 on linen suits, $1 on seer- suckers, $1.50 to $2 on tropical wor- steds and similar cuts on other styles, are also expected to stimulate demand. —_—_—_> +. Name Volume Spring Colors. Four blues are outstanding in the ten volume colors for Spring chosen by the color card committee of the National Retail Dry Goods Association. The blue hues comprise Corsair, a dark tone; American woolen blue, somewhat lighter than navy; twill, a traditional shade, and sports blue, which is of more vivid type. The beige family is represented by walnut tan beige, saw- dust tan and moth-wing natural beige. Included in the grays are Gorham gray, which gained considerable momentum during the Fall: and mascara brown, a medium caramel tone. The colors will be featured on the basic ensemble card to be issued shortly by the committee. —_—_+++____ Spring Corset Lines Faring Well. Following the good retail results ex- perienced during the Fall with corsets and foundation garments, orders com- paring well with a year ago arg being placed for the Spring offerings of this merchandise. Buying for January sales purposes has developed in fair valume, with manufacturers’ clearances smaller than in 1931. In the new models, de- signed to emphasize the Spring sil- houette, types featuring the new elas- tic cloth are outstanding and are cred- ited with meeting active response in hetter grade and medium price mer- chandise. Step-in and combination garments are being bought. ——_—__32. <____ Early Dress Output Light. Very little advance production of dresses is being made up for Spring, manufacturers report. Buyers arriv- ing in the New York market in Jan- uary will have to take one or two weeks, delivery on merchandise, it is said, with indications that pressure for quick shipments will again prove a factor. It is not expected that the delivery situation of last Fall will be duplicated, inasmuch as the average early order of retailers is expected by producers to be light. The season as a whole, will probably be featured by a steady stream of re-orders of styles found to meet with consumer interest. ——_+ 2>_ Will Push Metal Furniture. More active competition between manufacturers of metal and of wood furniture is forecast for the coming Spring season. Producers of metal fur- niture plan to display a greater variety of merchandise at the January trade shows than they have ever offered be- fore and will make an intensive bid for new business in the promotion of mod- ernistic styles. Metal bed producers claim to have captured 5 per cent. more of the general business this year than last and expect to increase the volume of their sales over the coming year. —_+»+>—__ Japan Raises Dinner-Ware Prices. Reports that Japanese manufacturers of dinner ware have advanced prices for Spring goods 25 to 30 per cent. have been received by domestic pro- ducers. The news of a price increase on the imported competitive merchan- dise was regarded as the most satis- factory development in the trade since the decline in the Japanese yen started late last year. With a higher level of prices obtaining, producers here feel they can compete with the foreign product and regain the large volume of business they claim to have lost as a result of the drop in the yen. ———___-~» -~» Seasonal Lull in Glassware. Seasonal conditions have brought the usual holiday lull in the glass industry. Manufacturers are endeavoring to fore- cast sales probabilities for the first half of the coming year. Generally, the first half is more active in many lines of elass products. No backlog of orders, however, has been created in the past few months, so that the industry faces the new year with little in the way of orders to be filled. blown wares, much attention will be forthcoming Pittsburgh In pressed and given. the Glass and Pottery Exhibit which be- gins on Jan. 9. While many of the new wares will be shown in crystal. they will also be available in colors. Calls for plate glass are slow. 2+. ___ Deadlocked on Metal-Ware Prices. A bitter contest over the price levels at which metal hollow ware will be sold for January and February promo- tions looms in the wholesale market this week. Stores are insisting that pewter, silver-plated ware and, in some cases, sterling silver ware be sold at around 5 per cent. below the Fall sales goods price. Most manufacturers have declined to deal on that basis, contend- ing that lower quotations are impossi- ble. As a result of the conflict, many buyers who visited the showrooms in search of sales merchandise returned to their stores empty-handed. —_——_>~+ + ___ Pottery Demand Disappointing. Holiday demand for a_ decorative pottery this year was considerably be- low the expectations of manufacturers. Dollar. volume for the current season will fall from 10 to 15 per cent. under 1931 figures. The call for cheap mer- chandise on which manufacturers made no profit is responsible for the disap- pointing results. Lines of Spring goods, priced at levels similar to those of the current season, are being com- pleted this week. The new _ goods, chiefly garden pottery, will go on dis- play early next month. —__»--+___ Straws Lead Spring Millinery. Buying of resort styles and of mer- chandise for January sales has been of fair proportions in the millinery trade. Turbans of fabric and small types of toques are in current demand. For early Spring, the trend is strongly to- ward straw effects. Models of straw cloth are being featured. The indicated vogue for suits is exerting a strong influence. Sailor styles with small brims are stressed for wear with suits. They are mainly made of rough straws. Popular price styles are being emphasized. GRAND RAPIDS PAPER Box Co. Manufacturers of SET UP and FOLDING PAPER BOXES To Open Food Sales Drive Early. Manufacturers of food products will start a drive for first quarter sales volume this week instead of waiting un- til after the first of the year. The pro- ducers, who originally estimated that they could market 10 per cent. more merchandise in the first two months of 1933 than they did in the corresponding period of this year, have increased their quotas to more than 12 per cent. Re- ports from branch sales offices throughout the country, it was explain- earlier reports of depleted retail ed, confirm stocks ni both wholesale and grocery establishments. ———_ > Finds Specialty Shops Holding Own. Smaller, store are holding their trade well and more intimate, specialty have felt the effects of the depression last. be traced to the fact that they are close to the community in which they are A large part of their success may located and know customers’ needs very intimately. There is a great need on the part of the larger stores to drop ballyhoo, maintain standards and get back to were responsible for their growth in the tested principles which the beginning through each store filling its own niche in its community. +--+. Novelty Pillows in Good Demond. An unexpected demand for novelty pillows helped manufacturers of such products to come within 10 per cent. of last Orders for novelty goods included both square and triangular patterns in price Cushions especially designed for us while read- year’s holiday sales figures. ranges from $1 up to $3. ing or playing cards sell in exception- al quantity. ———__» +» My Seventy-second. Another year—now seventy-two And just as rich as boyhood knew For life is full to overflow And ever seems to better grow Though you may live To seventy-two. Experience has certain pleasure If we but use the proper measure And figure out as one can do The providences serving you And these are most At seventy-two. A fighting on there is in life That emulates a battle’s strife We lose to-day, to-morrow win But forge ahead through thick and thin To fight again When seventy-two. Then too I like to always feel That hope is helpful to the real Because it lovingly prepares A brighter path where unawares You get a thrill At seventy-two. And so I go with all the joy That led the footstep of a boy The trees I love, the flowers adore The cup of life and birthdays more Than youth ere dreamed Of seventy-two. Charles A. ———__> + > Concrete construction is aided by a Heath. new pump which delivers concrete to the forms through a pipe line. It will pump concrete 500 feet horizontally, 72 feet vertically. SPECIAL DIE CUTTING AND MOUNTING G R AN D RA,PIDS, MI C HIGAN 16 HOTEL DEPARTMENT Californians the Greatest Celebrators in the World. Los Angeles, Dec. 24—Californians, as a rule, feel thaf they are in the loafer’s squad if they are not pulling off a fiesta or pageant ¢€very little while. They are the greatest cele- brators in the world, and they usually make their activities count for some- thing, too. For instance, Christmas activities begin to develop immediate- ly after the consumption of the Nation- al bird, at Thanksgiving time. Crews are put to work decorating the prin- cipal business streets as early as De- cember first, for the Christmas pro- gram, and a little later on the carolers begin parading and serenading, but in such a refined and inoffensive manner that nobody can take exception to their program of entertainment, and one has to respect participants for the degree of earnestness displayed. For ‘nstance the decorations on Holly- wood boulevard—which is the prin- cipal thoroughfare in the movie city, are the most comprehensive and 1n- teresting I have ever seen. At every intersection, surrounded by a maze oO! electric lights, Christmas bells and other ornamentations, are huge por- traits of movie celebrities, painted upon canvas, and prizes are offered by the merchants for identification of same, which adds much zest to the ensemble. Los Angeles has also elab- orate and expensive decorations, and nearly every night a pageant of some description is programmed. It 1s an exhibition of wonderful spirit on the part of the citizenry and helps one forget about the troublesome time we are passing through. For the past several days I have been wonderfully interested in the erection of a huge Christmas tree at the corner of Wash- ington boulevard and Hill street, sponsored by one of the local daily newspapers here. Its immensity and the efforts expended in giving the local populace one more unit of enjoyment is what appeals to me. From its home on a mile-high mountain near Lake Arrowhead, one hundred miles away, this fir tree has been transplanted to the heart of the great metropolis, to sparkle anti shine as a_ glittering symbol of the Yuletide season. In another day or two its 75 feet of grandeur, with its thousands of electric lights and other ornaments will radi- ate joy to the multitudes. It is really the “granddaddy of them all,” so far as Christmas trees go. Months before this tree was brought from its home in the forests, scouting parties sought it. What atree! Then came the man- sized job of lifting it bodily from the mile-high spot to the Los Angeles lo- cation, where it now stands in all its glory in an entirely different setting, to complete a more important task. I confess it gave me a thrill when I was invited to participate in its reception away out on Foothill boulevard, load- ed on four huge trucks. Mr. Verne Edwards, who had charge of the enter- prise from its very incipiency, gave me a few ideas of just what happened. They interested me and I will pass them along to my family. After “felling,” the tree was divided into sections, so cut that the various parts could be bolted together again. The heavy bottom branches were carefully removed and the lighter top ones were left on the trunk. When all was load- ed on the truck caravan, its weight was estimated at more than twenty-five tons. It has taken more than a week to reassemble same, but it has been done. with every branch in its proper place, and studded with dazzling elec- tric jewels. After all, there must be a Santa Claus, or, at least, there sure is a Santa Claus spirit. Just why people do not eat more mutton has long been a problem with sheep herders and meat sellers. Now, MICHIGAN in an effort to popularize the flesh of the sheep, California is reported to be producing mutton hams, cured by smoking. Well, why not? Mutton ham is a favorite delicacy in Scotland, where they know the value of the sheep to its fullest. Heretofore, how- ever, it has been little known in the United States. This movement to 1n- crease the use of mutton by the smok- ed ham route ought certainly to be watched with interest. There seems to be a change in the attitude of the general public in re- spect to the toleration of smoking in dining cars and cafes. One of the largest cafeterias in Los Angeles, which has discouraged smoking in the past, recently gave its patrons an op- portunity of expressing themselves on the subject by a referendum, and the result was almost unanimous in favor of allowing smoking. While I have noticed very few women smoking in these establishments the vote indicated they were perfectly willing the male sex should enjoy the privilege. One restaurant operator, having in mind the fact that there are individuals to whom the fumes of tobacco are of- fensive, cheerfully arranged an apart- ment for their benefit, which was cer- tainly evidence of fairness on his part, but it was as lonesome as a morgue, and as little patronized. “Prejudice is one of the greatest drawbacks to business expansion,” said the manager of a large Los Angeles packing house on the occasion of a session at the Glendale breakfast club recently. “We find this especially true in the packing business, because the public has a habit of looking askance on any innovation It is not so many years ago that canned goods were practically banned from all first- class tables. Now, they are a wel- come necessity. There are still all sorts of city, state and Federal laws concerning oleomargarine, yet it is an admitted scientific fact that it is far superior to many grades of butter. As for taste: An irate customer in a large hotel called the waiter to his table and with an accusing finger demanded, “Took here, isn’t that a hair in this butter?” “Yes, sir,” admitted the wait- er, without as much as glancing at the butter. “It’s a cow’s hair, sir. We al- ways serve one with each piece of butter to prove that it isn’t oleo- margarine.” Arthur Brisbane writes an article for his syndicate, treating on the subject of bus competition as against success- ful rail operation. In the main he surely hits the nail on the head. The railroad is doomed, except in localities where heavy grades make it necessary to use enormous power for hauling freight only. But the railroads brought the most of this trouble upon them- selves, and, even if a bit late in their sense of realization, are trying to cir- cumvent the difficulties. Just now they are arranging to go back to the use of mileage books by commercial men. They are ages too late. When they. discontinued issuing them, was just about the time bus transportation was becoming popular. The traveler got sore and either provided himself with a flivver, or patronized the busses. Now the railroad is everlasting “late for the boat.” I do not agree with that element of the public who think the “bus should be taxed off the high- way.” What better way in the world to prevent congestion on the roads than to have one conveyance doing the work of a half dozen individual cars? If they can afford to help keep up the highways by paying a reasonable tax, it is all right, but as to eliminating them altogether—that is not to be thought of. They are a wonderful con- venience, are economical and ought to be encouraged. : Just now the rainy season is start- ing in out here in California. We are TRADESMAN always perturbed if we do not get a certain amount of moisture, which would be about one-third that allotted by Nature, to Michigan. But in the mountains thirty-six inches of snow are reported, and what they do with that “snow water,’ in the summer time is a caution. In the middle of August when the Eastern agricultur- ist is praying for rain, the California rancher makes a survey of conditions, and, if he thinks he needs rain, doesn’t inconvenience his neighbors, through Divine supplication, by bringing on an inundation, but says to his helper: “Carambo, I think we should have water on the South forty,” and forth- with Carambo turns the faucet, and there you are. And here we are, eat- ing strawberries every day of the year and just at present green corn, on the cob, is on sale everywhere. Long before the world began to think seriously of disarmament, “dad,” who at one time was considered fore- man of the home works, had been denied the use of the rod in enforcing “home rule.” In fact his talons were pretty effectually manicured. Nowa- days when children set up a howl, parents are supposed to supply them with something better. The wood- shed, as a place of condign punish- ment, has had to surrender to the library, and arbitration has taken the place of the trunk strap. The motto now seems to be: “Spare the child and spoil the rod.” But in spite of all this momentuous reform, some youths seem to be sensitive only through their skin. We are merely harboring a crop of irreverence. And some think it is largely due to the new system of giv- ing both colts and “kids” the reins. At best there is the coincidence that the revolt of youth came at the age of disarmament of the “dads,” but it may come as a surprise to parents as well as teachers to learn that many recent books on child training recom- mend the rod, solitary confinement, spanking and other supposedly dis- carded modes of bringing up the young. One of our local judges, as- signed to the family relations court, and before whom one youth of a dozen years, has been exhibited sev- eral times for incorrigibility, warned said youth that any subsequent curtain calls would be accompanied by an application of the birch rod, and he would not assign the duty to an understudy. To spank, or not to spank, may become a paramount issue in American politics and puris- prudence in the future. Some time ago I made the remark that all the comedy in the world is not displayed before the footlights. Even my little contribution to the great Store, Offices & Restaurant Equipment G.R.STORE FIXTURE CO. 7 lonia Ave., N. W. Phone 86027 December 28, 1932 ALL GOOD ROADS LEAD TO 1A AND THE REED INN Excellent Dining Room Rooms $1.50 and up MRS. GEO. SNOW, Mgr. CODY HOTEL GRAND RAPIDS RATES—$1 up without bath. $2.50 up with bath. CAFETERIA IN CONNECTION “A MAN 1S 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 MORTON HOTEL Grand Rapids’ Newest Hotel 400 Rooms =t- 400 Baths RATES $2.50 and up per day. 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, Mer. ~~ — — a anes se Park Place Hotel Traverse City Rates Reasonable—Service Superb —Location Admirable. GEO. ANDERSON, Mgr. ALBERT J. ROKOS, Ass’t Mor. New Hotel Elhott STURGIS, MICH. 50 Baths 50 Running Water European D. J. GEROW, Prop. Occidental Hotel FIRE PROOF CENTRALLY LOCATED Rates $2.00 and up EDWARD R. SWETT, Mgr. Muskegon -j3- Michigan Leanne Columbia Hotel KALAMAZOO Good Place To Tie To HOTEL ROWE We have a sincere interest in wanting to please you. ERNEST W. NEIR MANAGER | | December 28, 1932 moral uplift, which seems akin to a mere drop in the ocean, succeeds in stirring up a laugh—at least on my part. In last week’s Tradesman I stated that when directors of @ie tele- phone company found time wearying on their hands they either “jeffed” or raised phone rates. The ‘head of the Michigan organization saw the article before the publication reached Cali- fornia, ascertained the writer’s address, called up the San Francisco office, from which the call was relayed to Los Angeles, and on Saturday morn- ing—just two days after the publica- tion of the sad article—hadi a repre- sentative interviewing your humble servant in an effort to find out what the definition of “jeff” really was. I had a notion to refer them to Pod Howig, but to save time, spilled the beans, and mostly for the benefit of other Tradesman readers who may have been mystified will say that in printers’ parlance, to “jeff” is to use movable type for gambling purposes. Each individual type has a so-called “nick” cast upon one edge, to assist composition of same. Printers—or, the bad boys of the fraternity—instead of using ordinary “dice” for the pur- pose of settling their contentions, utilize a certain number of individual type, shake them up and throw them on the table or imposing stone. The units, with the said “nick” exposed, are counted and these results are supposed to settle the contest. And yet it took a staff of telephone officials, using thousands of miles of wires, to find out just what every printer’s devil is taught on his first day at learning his vocation And gave me a laugh. George McManus, author of Jiggs and Maggie, in “Bringing up Father,” seems to have been bunkoed by some slick Californian in a proposition of canning corned beef and cabbage of the Jiggs brand. I don’t care. George, on an occasion about twenty years ago, inveigled me into taking an air- plane trip, at Marsh Field, near Wash- ington, with Wilbur Wright as pilot, scared me out of several years’ growth and still twits me about my “first and last ride whenever he sees me. He ought to be compelled to read some of his own literary productions. Detroit claims to have outdone Atlantic City as a convention center. According to statistics gathered by the Detroit Convention Bureau, in con- junction with the Detroit Hotel As- sociation, a recent national convention of the National Standard Parts As- sociation, the attendance was much larger than at a similar function held at Atlantic City last year, and the officials of the organization also went on record as giving Detroit credit for giving them a greater degree of pleas- ure and satisfaction than they discov- ered in the former city. Charles W. Norton, of Hotel Nor- ton, Detroit, who is easily the dean of the hotel industry in Michigan, and president of the companies owning the Detroit Norton, and Hotel Norton- Palmer, in Windsor, was recently hon- ored by the Detroit Chamber of Com- merce, because of his faithful and con- tinuous support of the activities of that institution in the past. Botsford Tavern, built in 1830, lo- cated in. Dearborn, a suburb of De- troit, has been placed under the man- agement of the L. G. Treadway Cor- poration, which also operates the new and modern Dearborn Inn for the same owner. The Tavern, for a long time, has been conducted more as a show place than as a commercial ven- ture, but henceforth will specialize on its cusine, which will follow in gen- eral character, some of the older New England institutions. President Thomas D. Green, of the American Hotel Association, thinks MICHIGAN the liberal minds of the country should be elated rather than disappointed by the fate of Speaker Garner’s repeal resolution, defeated in the opening session of the House of Representa- tives, last week. He has this to re- mark: “It was generally understood that the Senate, as now constituted, would have failed to support the meas- ure for the repeal of the eighteenth amendment, and as a consequence we have suffered neither real defeat nor delay.” Which is virtually the truth. The new House will be amply equip- ped with votes and courage to carry out the project. A lot of crooks are trying to “gyp” the hotel fratenrity on the “loss of baggage” racket. They seem to have an organization for the purpose of featuring this particular type of hold- up. The hotel associations should start an investigation and also use its influence in securing legislation to protect hotels against this par- ticular form of swindling, The Hotel World says that when a convention comes to town the hotel gets the publicity and work, and the town gets the money. And the town fathers should have this fact called to their attention, if for nothing else than to let them know the good your hotel is to the community, and why it should be enthusiastically supported in its own endeavors when the occasion arises. Service, and especially hotel service, is worth two prices. First, because it never must be forgotten, there is the price to those who render it, repre- sented by various costly items which comprise everything that goes to make the basic outlay. A large hotel, well known for its ability to keep an im- posing clientele in a happy frame of mind, declares that it will supply any- thing within reason on demand, re- serving only the right to ask pay for its ability to meet this requirement. This very hotel, however, illustrates, too, the other end of the problem, which is that service is only worth so much as the guest thinks it is worth. If the operator fails to impress this on his own mind, he overlooks the one best bet, by which his guest is kept in the frame of mind which makes him a repeat customer. Frank S. Verbeck. —_++>___ Activity of Michigan State Police Bears Fruit. Lansing, Dec. 27—Just a line to let you know that Walters ‘has settled his case at Owosso through some con- nivance with his attorney there and the municipal judge. He paid costs and made restitution totalling $50. No explanation was given by the judge as to whv I was not notified of this pro- ceedure. Walters pleaded guilty to the charge against him here in Lansing. He was assessed $10 costs and $10 restitution. I was not notified of this action until some three or four days later. This case apparently was settled by Walters’ Lansing attorney, Harry Partlow, and Assistant Prosecuting Attorney Ben- jamin Watson. Since then I have re- ceived a complaint from the manager of the Downey Hotel, Lansing, charg- ing Walters with a long overdue hotel bill. I have also received a complaint from attorney David Kendall, of Jackson, who has been retained by the Fostoria Steel Products, of Fostoria, Ohio, to collect from Walters $50 due them for some automobile repair work. I have advised these complainants to consult Benjamin F. Watson, who ap- parently has a way of settling these kinds of cases out of court to his but not my liking. It is very apparent that our efforts to put Walters where he belongs have proven futile, notwithstanding the fact that we have spent considerable time and expense in effecting his arrest. This is always the case when we do TRADESMAN not receive the desired co-operation from other law enforcement agencies. Let us hope that we may have better luck next time. Edward Cooper, _ Detective Sergeant, Michigan State Police. —_—_+-.___ Corporations Wound Up. The following Michigan corporations have recently filed notices of dissolu- tion with the Secretary of State: A. T. Knowlson Co., Detroit. Warner Stores, Inc., Grand Rapids. J. S. Ventrelle Co., Ind., Detroit. Harris-Legg Funeral Home, Dear- born. Record Press, Inc., Wyandotte. Leonard’s Pharmacy, Inc., Detroit. Rhinelander Refrigerator Co., Detroit. Lee Dygert, Inc., Grand Rapids. The Ionia Corp., Ionia. Harper, Morrison, Nicol, Inc., Detroit. Golfmoor Country Club, Muskegon. The Peoples Fuel Co., Calumet. National Stores, Inc., Detroit. Cross Gear & Engine Co., Detroit. Genesee Lumber & Coal Co., Flint. Inland Finance Co., Ypsilanti. Flo Flying Services, Inc.. Ann Arbor. —_+->___ Eight New Readers of the Tradesman. The following new subscribers have been received during the past week: Owosso Credit Exchange, Owosso. Emma F. Snell, Kalamazoo. W. Eelsingh, Grand Rapids. Charles Purzecki, Grand Rapids. James A. Graham, Grand Rapids. A. B. Burkholder, Inc., Grand Rapids. Heyman Furniture Co., Grand Rap- ids. Andrew C. Peterson, Trufant. —_—__+>+.____- Remember that the advertisement- reader is a cynic. 17 The man without faith is a pauper, whatever his bankroll may be. GROCERS! ereennaese. PT ite illite oo «4 etre s 3 Sh bt Sah Here’s a prod- uct you can rely on for re- peat, customer- building business. Dependable in qual- ity, price and deliv- ery. Stock POSTMA’S golden-crisp RUSKS. Ss = yy Physica CLALALL add LALLA gg he Genuine Rusk : Recomm Cre ende T. the trade..... You are ROWENA FLOURS and through which you can satisfying profits! VALLEY CITY MILLING CO., stock the popular DOG DIETS make steady Keep supplied! urged to GRAND RAPIDS INSIST ON—MICHIGAN MADE BEET SUGAR Take no other! Thousands of Michigan farmers grow your sugar beets. They need your support now. When you buy cane sugar you support foreigners. Buy Mich- igan Made Beet Sugar and you support Michigan farmers who need your help in these tough times. Available in 5-10-25 and 100 lb. sacks. For sale at all grocers. Farmers and Manufacturers Beet Sugar Association Bay City, Michigan 18 MICHIGAN TRADESMAN December 28, 1932 DRUGS Michigan Board of Pharmacy. President—Clare F. Allan, 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 Michigan State Pharmaceutical Association. President—F. H. Taft, Lansing. First Vice-President—Duncan Weaver, Fennville. Second Vice-President—G. H. Fletcher, Ann Arbor. Secretary—R. A. Turrel, Croswell. Treasurer—William H. Johnson, Kala - mazoo. Radio Talk Over WLB on “Phar- macy Week.” This is Pharmacy Week. What is Pharmacy Week? It is a week that has been set aside annually for the past seven or eight years to enable pharmacists to emphasize to the pub- lic the service they are capable of giv- ing, especially the professional phar- maceutical service needed for the main- tenance of health or the curing of dis- ease. Because of the changes that have taken place in the conduct and the nature of the average drug store, its professional aspect has become some- what obscured, leading many persons to believe that pharmacy has suffered a deterioration. That is not so. The fact is that pharmacy has never known so high a development in its scientific and professional aspects as it enjoys to-day. The pharmacists—or at least most of them—desire to stress this fact with the public. The profession of pharmacy is doing this in a number _of ways. Pharmacy Week is only one of the methods adopted to give the public an opportunity to become much better acquainted with those phar- macists who give reliable professional service. Especially during Pharmacy Week but also at all times pharmacists everywhere invite all who are inter- ested to call at the drug stores to give the pharmacists opportunities through conversation and demonstration to- ward a better understanding and ap- preciation of what pharmaceutical practice and service really are. Another method of getting into touch with the public is the use of the radio by phar- macists and during this week many broadcasts such as the one I am now giving are going over the air, giving the public information about pharmacy and inviting it to cultivate closer and more personal contacts with phar- macists. Many pharmacists are send- ing personal invitations to their cus- tomers. Some arfe inviting the public through advertisements in the news- papers and many are trimming their show windows with the thought and desire in. mind to interest passers-by in the drugs and medicines, and ap- paratus for their manufacture, sick room supplies, etc. The professional nature of pharmacy and not the commercial is stressed. There is no question about pharmacy being a profession. Trade in non- pharmaceutical commodities in so many drug stores diminishes the phar- maceutical atmosphere of the store. It is true that in some stores the com- mercialization has been carried to a point of excess. Indeed, some stores have become entirely commercialized and have relinquished their drug de- partments and thus stepped out of the ranks of pharmacy and out of the jurisdiction of state control through the state board of pharmacy. It should be said that in some of these cases economic necessity dictated the over-commercialization. In some cases, however, the proprietors were not pharmacists and entered upon the com- mercialization of the drug store purely for purposes of gain. Professional pharmacists are always actuated first by the service motive and never wholly by the gain motive. They prize their profession highly and are loyal to its code of ethics. That pharmacy is a profession has been emphasized in many ways. Recently Dr. W. W. Charters, who is not a pharmacist but who is a broadly educated and trained professor and administrator in fields other than pharmacy, stated in his re- cently published book, Basic Material for a Pharmaceutical Curriculum: “After a careful and open-minded study of the pharmaceutical curriculum for a period of more than two years, the director of the study is definitely convinced that pharmacy is a profes- sion. The materials the pharmacist deals with are in many dangerous in their effects on physical wellbeing and the problems that face him in handling these materials and in his contacts with the public require so much intelligence—if they are properly performed—that it is absolutely essen- tial for the pharmacist to have a wide and intimate acquaintance with the fundamental sciences upon which the art and science depends; and since the distinction between the trade and the profession lies essentially in the fact that the trade needs to know only the methods in order to be _ proficient, while the profession needs to know the principles upon which the methods de- pend, it follows that pharmacy is a profession rather than a trade.” The pharmacist is entitled to a recognition by the public on the basis of his pro- fessional activity and the pharmacists want the public to know this Of course when I use the word “phar- macist,’ I mean the person who is primarily professionally minded and who is in a position to give a high grade of professional service. It may be said, briefly, there are three classes of pharmacists: (1) The wholly pro- fessional; (2) The almost wholly com- mercial, and (3) Those in the middle. There are now about 2,500, and pos- more, of purely professional pharmaceutical stores or laboratories in the United States. There are more of the extremely commercial stores, but the majority of the approximately 65,000 drug stores in the country are both professional and commercial, in varying degrees. All of these are pre- sided over by state examined and li- censed pharmacists who represent the degree of qualification the states deem necessary for the protection of the people against inferior pharmaceutical practice. In order to insure competen- ways so sibly cy and dispensing safety on the part of pharmacists, practically every state in the country established a board of pharmacy for the purpose of regulat- ing the practice of pharmacy and of insuring sufficiently high standards of education as well as of practice. The states, in their endeavors to furnish to the people the highest degree of pharmaceutical service, have prescribed not only practitional standards but al- so the more basically educational standards. These educational stand- ards have been advanced rapidly dur- ing the last two or three decades. The requirements now fixed by the state of Minnesota for the practice of phar- macy cover a minimum of five years of preparation: four years of which must must be spent at the University College of Pharmacy, or at a college of comparable standing, and one year of practical experience in drug stores in which physicians’ prescriptions are regularly compounded. Less than fifty years ago there were no require- ments of any kind in Minnesota to cover the practice of pharmacy. The more highly trained and professionally minded pharmacists of the early ’80s organized the Minnesota State Phar- maceutical Association in 1884 for the purpose of establishing worthwhile and obligatory practitional standards for pharmacy. The Association was primarily instrumental in the enact- ment of a law in 1885 creating the State Board of Pharmacy to regulate pharmacy and for an act im 1891 creat- ing a college of pharmacy at the Uni- versity of Minnesota for the adequate training of recruits to the profession. The educational courses were not obligatory at first but were finally made so and their content increased from two years to three and now since April, 1926, to four years. The law requires that drug stores be in the charge of a registered phar- macist. The state having provided a standard of education and training for pharmacists, it is obvious that the pharmaceutical service which the citi- zens of Minnesota enjoy is efficient, reliable and safe. Doubt has been ex- pressed to me that every drug store affords a high degree of pharmaceuti- cal service. In pharmacy, as in every other field of endeavor, there are men of varying degrees of efficiency. There are many pharmacists who possess a training and efficiency far above the minimum which the state requires, but every pharmacist who has passed the Distributors of Salinas HOLIDAY CANDIES POPULAR SINCE 1865 OWNEY'S © CHoco.Atres PUTNAM FACTORY NATONAL CANDY CO., INC. Grand Rapids, Michigan it over. Grand Rapids Blank Books for 1933 Ledgers — Journals — Record Books Day Books — Counter Order Books — Tally Books Standard Order Books Petty Day Books — Memorandum Books Also Account Files — Shannon Arch Files Greenwood’s Business and Income Tax Records Card Index Files — Letter Files Blank Notes — Receipts — etc., etc. Our stock is complete. Come in and look Prices Right. Hazeltine & Perkins Drug Co. Cash Books Michigan’ # one aac &. i. ais it December 28, 1932 MICHIGAN TRADESMAN state examinations possesses at least at the time he takes the examinations, an efficiency which the state regards as the minimum for safety. It is un- doubtedly true that some pharmacists who by choice or by necessity are de- voting or have devoted more and more of their energies and interests to commerce, have deteriorated in their professional adequacy but I doubt that there are many such. Let me say that pharmacy, being the most ancient of professions and the cradle of medicine, surgery, chemistry, botany, dentistry and other professions and sciences and having always been the chief medical specialty, is entitled to much more recognition and respect than is accorded to it by the public of to-day. The public does not generally realize what pharmacy is because of the invasion of commerce into so many stores and which asserts itself in a way to submerge the scientific side of pharmacy. In most stores, however, that side of present day pharmacy has its best representative and votary in the person of the proprietor who gives his personal attention and interest to the pharmaceutical need of the public. Good pharmacists can be found every- where. They invite you to become better acquainted with them and with the service they are capable of render- ing, Pharmacy was never more highly developed than it is to-day and the sick have never had a more efficient phar- maceutical service at their command. This fact is not known to a large pro- portion of the public who, quite wrong- ly, judge pharmacy by the over- commercialized drug store which does not usually pretend to represent phar- macy in its scientific and professional aspect. To give the general public a clearer and a more just conception of scientific pharmacy, pharmacists have resorted to consistent ways and means of publishing their professional status and their highly developed profession- al service. One of the means of es- tablishing a better acquaintance on the part of the public and also of physi- cians, the annual and country-wide “Pharmacy Week,” first launched about eight years ago, has been. most successful. This is the 1932 “Phar- macy Week.” Professionally-minded pharmacists—and the great majority of pharmacists are such—are anxious during this week for opportunities to demonstrate to the public what a high- ly specialized pharmaceutical service they are capable of rendering. Dean Wulling, University of Minnesota. Oo - Endorse New Drug Measure. Strong endorsement of bill S 5149, introduced recently by Senator Cope- land and known as the Federal coun- terfeiting drug act, was given by mem- bers of the drug and chemical section of the New York Board of Trade at a recent meeting held at the Hotel Astor, in New York. In adopting the resolution, the group said that coun- terfeiting of drug products was a men- ace to the best interests of the original products and to the health of the public and that existing laws are not str'ngent enough to remedy the situation. The bill prohibits the sale of counterfeit drugs and also the sale and possession of counterfeit labels, with violations drawing fines of $1,000 to $5,000 and prison terms of five to ten years. —___*--@——__- Honey Harvest Heavy in Michigan. Michigan’s honey production this year is around 30,000,000 pounds which if put in sixty pound cans and placed in. a row would reach seventy miles, Don Barrett, state apiary inspector, told the members of the Lenawee County Beekeepers Association in a recent talk before that organization. Plenty of rain last spring and in the early part of the summer so stimulated nectar plants that an wun- usually large crop of honey of excel- lent quality resulted. From 100 to 150 and in some instances 200 pounds of surplus honey were taken from a hive. Mr. Barrett advised his hearers not to become discouraged on account of deflated prices, but to “sit tight and hang on, as honey is a good bet,” even if prices are the lowest ever known. He compared the prices of different commodities in 1920 to 1932 as wool which has dropped from 44 cents to 12, wheat from $2.32 a bushel in 1920 to 44 cents, and honey at 15 cents a pound in 1920 as against 5 cents a pound in 1932, Inspection work has been very limit- ed except in those counties where ap- propriations have been made by boards of supervisors. American foul brood disease has been nearly eradicat- ed in inspected counties, Muskegon and Ottawa counties being the clean- est, he said. The Upper Peninsula was clean before the state wide in- spection work started and has remain- ed so. Washtenaw, which at the out- set had 18.1 per cent. diseased colonies has through thorough inspection work reduced its percentage to 1.1. “Honey as an energy producer for tired people” cannot be equaled, ac- cording to J. C. Cramer, extension specialist from Michigan State Col- lege, in a talk at this meeting. Mr. Cramer pointed out that honey being predigested enters immediately into the blood stream, acts as a stimu- lant, does not burn up the tissues of the body as does other sweets and causes no strain on the digestive sys- tem, whereas sugar must be broken down chemically before it can enter the blood stream. Mr. Cramer recommended it as an excellent heart stimulant. It is fine for growing children’s teeth. One pound of honey, calory basis, is the equivalent of one pound of pork, or two pounds of bread, five pounds of bananas, two and one-half pounds of eggs, four and two-fifths pounds of milk, three pounds of potatoes, and two-fifths pounds of butter. He spoke of several ways of utiliz- ing honey not generally practiced, as honey on pumpkin pie, a dip on ice cream and on cereals, as well as an ingredient in nearly all baked goods. Honey differs from other sweets in that it is not fat producing. > +. A new gum compound for per- manently sealing manufactured, natur- al or liquefied gas joints is on the mar- ket. It is said never the shrink, dry, crack or leak. > ++ Character is independent wealth. WHOLESALE DRUG PRICE CURRENT Prices quoted are nominal, based on market the day of issue. Acid Acetic, No. 8, 1b.06 @ 10 Boric, Powd., or Xtal, Ib. -.... 084%@ 20 Carbolic, Xtal.,lb. 36 @ 43 Citric, Ip. 2. 40 @ 55 Muriatic, Com’1L., Ib: | 2 OSE@ 10 Nitric, By 089 @ 15 Oxalic. Ib. _.-_-— 15 @ 25 Sulphuric, Ib. -- 084%@ 10 Partaric, Ib. _.__ 35 @ 45 Alcohol Denatured, No. 5. Gal 48 @ 60 Grain, Gal. ____ 4 00@5 00 Wood, Gal. ___. 50 @ 60 Alum-Potash, a Eumop, Ib. =... @ 13 Powd. or Gra., Ib. 0BuO 13 Ammonia Concentrated,lb. 06 @ 18 soe ye 05%@ 13 So, ID 22052 054%@ 13 Carbonate, Ib... 20 @ 25 Muriate, Lp., lb. 18 @ 30 Muriate, Gra., lb. 08 @ 18 Muriate, Po., lb. 20 @ 30 Arsenic POUNG 22252 07 @ 20 Balsams Copaiba, Ib. ~. 50 @ 80 Fir, Cana... ib. 2 00@2 40 Fir, Oreg., lb. 65| @1 00 Peru, Ib. _ = - 2 00@2 20 ohn. Ib. 222. 1 50@1 8b Barks Cassia, Ordinary, lb._ 25 30 Ordin., Po., Ib. 20 25 Saigon, Ib. -_ 40 Saigon, Po., Ib. 50 60 Bim, Wb: 22. 35 40 Elm, Powd., Ib. 35 40 Elm, Gd, Ib.__ 40 45 Sassafras (P’d lb. 45) ® B9QQ HHHNH99O9O w o Soaptree, cut, Ib 15 25 Soaptree, Po., lb. 25 30 Berries Cubeb. Ib. 15 Cubeb, Po., Ib. 80 Juniper, Ib. ___.. 10 20 Blue Vitriol Pound 22.) 05 15 P’d or Xtal i 06 @ 13 Brimstone Pound 2... 04 @ 10 Camphor Pound 222 60 @ 15 Cantharides Russian, Powd. __ @3 50 Chinese, Powd. @1 25 Chalk Crayons, white, dozen__ @3 60 dustless, doz, @6 00 French Powder, Coml., Ib. -. 03%@ 10 Precipitated, lb. 12 @ 15 Prepared, lb. _.14 @ 16 White, lump, lb. 038 @ 10 Capsicum Pods, Ib. --.... 60 @ 70 Powder, Ib. _-.. 62 @ ES Cloves Whole, ib. —.__.. 25 @ 35 Powdered, Ib. -. 30 @ 40 Cocain Oumnee | lL @ 13 60 Copperas Xtal, Ib. 2... 03% @ 10 Powdered, lb. _. 04 @ 15 Cream Tartar Pound | 22.0 20 @ 40 Cuttlebone Pound ©2202. 40 @ 56 Dextrine Yellow Corn, lb. 064%@ 15 White Corn, lb. 07 @ Ei Extract Witch Hazel, Yel- low Lab., gal. 99 Licorice, P’d, lb. 50 Flower Arnica, lb. Chamomile, German, lb. .. 35 Roman, lb. —- Saffron, - 82 6() --o= QHD QOH ® OO a American, lb. 35 40 Spanish, ozs. 1 25 Formaldehyde, Bulk Pound = — 09 @ 20 Fuller’s ‘Earth Powder, lb. ---. 05 @ 10 Gelatin Pound 222.55 * 55 @ 65 Glue Brok., Bro., lb. 20 @ 30 Gro’d, Dark, lb. 16 @ 22 Whi. Flake, lb. 27%@ 35 White G’d., lb. 25 @ 35 wee AXX light, eo es @ 40 Ripbos ee eee 42%@ 50 Glycerine Pound _.......- @ 35 Gum Aloes, Barbadoes, so called, lb. gourds @ Powd., ib. .. 35 @ a Socotrine, b ees @ Powd., ib. __ @ Arabic, first, lb @ Arabic, sec., Ib. @ Arabic, sorts, lb. 15 @ Arabic, Gran., lb. @ Arabic, P’d, lb. 25 @ Asafoetida, lb... 50@ Asafoetida, Po., lb. @ Guaiae, Ib... @ Guaiac, Powd._ @ Ming, ih. @ Kino, powd., Ib @1 Myrrh, Ib _._ @ Myrrh, Pow., lb. @ Shellac, Orange, Ibe 25 @ Ground, Ik. 25 @ Shellac, white, (bone dr’d) Ib. 35 @ Tragacanth, No. ft, bbls... 1 15@2 Ne. 2, Ibs. _.___ 1 50@1 Pow., Ib. _... } 2954@1 Honey Pound 202 25 @ Hops %4s Loose, Bia na. PD, @ Hydrogen Peroxide Pound, gross 25 00@27 % Lb., gross 15 00@16 % Lb., gross 10 00@10 Indigo Madras, Ih. 2 | 00@2 Insect Powder Pure, Ib 2.22. 25 Lead Acetate tak iy lt @ Powd. & Gran. 25 @ Licorice Extracts, sticks, per box ___. 1 56 Lozenges, Ib. __ 40 Wafers, (24s) box Leaves Buchu, lb., short Buchu, 1b., long_ Buchu, P’d., lb. Sage, bulk, lb. 25 Sage, loose pressed, 44s, lb. Sage, ounces __ Sage, P’d & Grd. Senna, Alexandria, Ib. 50 Tinnevella, lb. 20 Powd., Ib. _. 25 Uva Ursi, ib ._ 26 Uva Ursi, P’d, lb. Lime Chloride, med., dz. Chloride, large, dz. @l Lycopodium —_ bb QOHHEQD SEQ OHEEH OOOH © Pound eee 30 @ Magnesia Carb., 4s, lb. @ Carb., 1/1és, lb. @ Carb., P’wd., lb. 15 @ Oxide, Hea., lb. @ Oxide, light, Ib. @ Menthol Pound —.. 2 4 25@4 Mercury Pound 2... 1 25@1 Morphine Quncees @10 S +... @12 Mustard Bulk, Powd., Select, lb. __.. 45 @ No. tv Ib. 22.25 @ Naphthaline Bans ip 2 063% @ Flake, lb. ___. 05%@ Nutmeg PounGg: 222 @ Powdered, lb. __ @ Nux — Pound 225...) @ Powdered, ib. . 16 @ Oil Essential Almond, Bit., true, ozs. @ Bit., art., ozs. Sweet, true, Ib. 1 Boot Sw’t, Art., lbs. 1 00@1 Amber, crude, lb. 75@1 Amber, rect., lb. 1 5@2 Anise. Ib. 2. 1 00@1 Bay. Ie 4 00@4 Bergamot, lb. -.5 00@5 Cajeput, lb. --__ 1 50@1 Caraway S’d, lb. 3 00@3 Cassia, USP, lb. 2 25@2 Cedar Leaf, lb. 2 00@2 Cedar Leaf, Coml., lb. 1 00@1 Citronella, Ib... 75 @1 Cloves, Ib. ...._ 2 00@2 Croton, Ibs. .... § 00@8 Cubeb, Ib. .-...5 00@5 Erigeron, lb. -. 4 00@4 Eucalyptus, lb. __ 75@1 Fenne) .2..... 2 00@2 60 45 35 40 50 25 25 50 35 80 25 00 00 25 25 20 75 25 60 25 25 20 25 25 25 25 20 25 Hemlock, Pu., Heml’k Com., Juniper Ber., Ib.2 00@2 lb. 1 00@1 Ib. 4 00@4 Junip’r W’d, lb. 1 500@1 Lav. Flow., lb. 4 00@4 Lav. Gard., lb. 1 25@1 Lemon, ib. ._. 2 00@2 Mustard, true, ozs. @1 Mustard, art., ozs. Orange, Sw., Yb. 4 00@4 Origanum, art, We oo 1 00@1 Pennyroyal, lb. 3 25@3 Peppermint, Ib. 3 50@3 weOseG, G6. 2: @2 Rose, Geran., ozs. 50@ Rosemary Flowers, Ib... 1 50@1 Sandalwood, E. IT. ib. __._12 s0@12 _ WwW. Er, ib _. 4 Gaq4 Sassafras, wue, Ib .__ 2 00@2 Syn, Ib. 95 Gp Spearmint, lb... 3 00@3 tansy Ib .... §& 00@5 Thyme, Red, = 1 50@1 Thyme, Whi., lb. 1 75@3 Wintergreen Leaf, true, lb. 6 00@6 Bireh, Ik ... 3 00@3 (Sve 7 @1 Wormseed, lb.__ 5 00@5 Wormwood, Ib. 6 00@6 Oils Heavy Castor, gal . 1 35@1 Cocoanut, lb. 224%@ Cod Liver, Nor- Wegian, gal. __1 00@1 Cot. Seed Gals. 90@1 Lard, 6%, gal 1 55@1 Lard, No. 7. gal. 1 25@1 Linseed, raw, gal. 60@ Linseed, boil., gal. 68@ Neatsfoot, extra, gal. __ 1 25@1 Olive, Malaga, gal... 2 50@3 Pure, gal _. 3 00@5 Sperm, gal: ..._ 25@1 Fanner. gah |. 75@ Tar, sal Ge Whale, gal @2 Opium ozs., $1.40; es i 50@20 $1.40; 17 50@20 $1.40; 17 50@20 Paraffine ee 06%@ Papper Black, grd., lb. 30 Red, erd., lh 43 White, grd., lb. 35 Pitch ‘Burgundy Found 23 — 0 Petrolatum Amber, Plain,lb. 12 Amber, Carb.,lIb. 14 Cream Whi., lb. 17 Lily White, lb. 20 Snow White, lb. 22 Plaster Paris Dental Gum, lb. Powder, ozs., b. 99 QYQHHHH Barrels @5 Hess, We 034%@ Potassa - Caustic, st’ks,lb, 55 @ Eigquor, 1b. | “@ Potassium Acetate, lb. -_.. 60 @ Bicarbonate, lb. 30 @ Bichromate, lb. 15 @ Bromide, lb. _. 51 @ Carbonate, Ib... 30 @ Chlorate, Mtal, Ih... 17 @ powd., Ib. ___ 17 @ Gran, Ih . 0 @ Iodide, Ib. -—._3@ @3 25 60 35 50 10 65 40 75 78 35 25 038 88 40 Permanganate, Ib. 22% oi Prussiate, Red. ib. 80 @ Yellow, ih oc @ Quassia Chips Pound =. 15 @ Powd., ib. 95 @ i Quinine 5 OZ cans., ozs. @ Sal Epsom, lb. ___. 03%@ Glaubers, Bump, 1b. __. 8 Gran., Ib. ..... 034@ Nitre, Xtal or Powd. 10 @ Gran... Ib. _... 09 @ Rechelle, Ib. _. 21 @ soda, Ih. 2... 02%@ Soda WS 03 @ Bicarbonate, lb. 03%@ Caustic, Co’l., Ib. 08 @ Hyposulphite, lb. 05 @ Phosphate, Ib. 23 @ Sulphite, x ey December 28, 1932 MICHIGAN TRADESMAN > Currants Margarine PLAYING CARDS HERRING SOAP Packages, 11 oz. ------ 11% Battle Axe, per doz. 2 65 _ Holland Herring Am. Family, 100 box 5 60 = 1. VAN WESTENBRUGGE Bicycle, per doz. ----4 70 Mixed, Kegs --__-______ 72 Crystal White, 100 __ 3 50 Food Distributor Torpedo, per doz, .--~ 2 50 ee Pre Rolie. 2 EE. 60s ........ 2 15 Japan Dates Milkers Geos "See ae 80 a eae ; ee _ eH roe ue a zs Imperial, 12s, pitted 1 70 i ; hate bbis : A ea eamiey ie Imperial, 12s "Regular 1 30 OTASH porto a an _ oe Regge ae. Se sass ; : : So ap Hose. 106 box _... 7 40. =No. 1 Nibbs —_.._. 32 Babbitt’s, . doz. _... 2°76 Loy ons ee 4 00 alm ive, 144 box 9 90 Sscnis Lake Herring Bava. 50 box ......- & 2a ' Gunpowder % Bbl., 100 Ibs. _ Pummo, 100 box _____- AS Chelce 40 Evap., Choce -------- or FRESH MEATS ee —= Sweetheart. 100 box __5 70 Fancy ---_---__________ 4i may Beef Tubs, 60 Count, fy. fat 6 00 Grandpa Tar, 50 sm. 2 10 Top Steers & Heif. ___.11 Pails. 10 lb. Fancy fat 1 50 SG Gan 16k coe : a Ceylon ~ ~ . . . oO Gee a a Oe Wiliams Barber Bar, 9s 50 Pekoe, medium ------__ 41 Peel : Med. Steers & Heif. -_ 08 Willi M d 48 Lemon, American ----- m Pees, Me, t . 9% Com. Steers & Heif. __ 07 White Fish ee Orange, American —_--- 24 aoe wanes. 100 lb. 13 00 English Breakfast @rs, bbls, 2 | 18 50 Cc i Veal K K K K Norway -- 19 50 SPICES Congou. hale —- 35@36 e . . ---- 39@36 Wilson & Co.'s Brands op ee O¢. Sib. patie 1 40 Whole Spices Congou, Fancy 42@43 Raisins Oleo Good eee 08 Cut Lunch --_______ ~— 150 Allspice, Jamaica -_.. @24 Loe Soeded, Dulk. 222.7 Nut re 09. Medium (232 5 07 Boned, 10 lb. boxes _. 16 Cloves. Zanzibar __.. @36 Thompson's s’dless blk. a Special Roll 2 12 Cassia, Canton --_--- @24 Oolong Thompson's seedless, a basal eae 5c pkg., doz. @40 oo i 39 1h 62. 22 7 SHOE BLACKENIN inger, Africa -__-_-__ @19 Choice 45 Conket $5 oe 734 Spring Lamb ----~----- .13° 2 in 1, Paste, doz © ad Mixed No. to Gia Warley 50 : MATCHES Good 252200 13 =. Z. Combination, dz. Mixed, 10c pkgs., doz. @65 Diamond, No. 5, 144 615 Medium -----__-_-_---_- 08 Dri-Foot, doz oo i - Nutmegs, 70@90 _- @50 Searchlight, 144 box @ 35 Poor .2 03) G6 ities da 1 - Nutmegs, 105-110 ____ @48 TWINE California Prunes Swan, 144) oe 5 20 Shinola, doz. ___..__.. 90 Pepper, Black @23 Cotton, 3 ply cone _... 25 90@100, 25 Ib. boxes..@05 Diamond, No. 0 ______ 4 90 ee aon Cotton, 3 ply Balls 27 80@90, 25 poxes__@05% Guad Mutton 04% Ase 70@80, 25 iD, boxes__@06 Pa ease ee 60@50, 25 Ib. boxes__@06% Medios 03 Biswas POLISH Pure Ground in Bulk VINEGAR 50@60, 25 lb. boxes..@07 afety Matches Poor 22005) 02 Bl 2 per doz. ___.130 Allspice, Jamaica ___. @25 _F. O. B. Grand Rapids 40@50. 25 Ib. boxes._@07% Red Top, 5 gross case 6 45 Alon oe Ley dz. 130 Cloves, Zanzibar -_-. @38 Cider, 40 Grain -______ 16 30@40, 25 1b. boxes__@08% Parnalae hom doz. 125 Cassia, Canton -___-- @25 White Wine, 40 grain__ zu 30730. 25 Ib. boxes__@12 bai a Tageeatinc bec. — 130 Ginger, Corkin _______ @27 White Wine, 80 Grain 25 18@24, 25 Ib. boxes_.@14% Se o £2 ius | 1S ee ex MULELER’S PRODUCTS Butts ________________ 07 Radi quid, per doz. 130 Mace, Penang -.-_--- @85 Macaroni, 9 oz. ______ 966 Shoulders 222030) 06 Risi umn, per doz. ___ 130 Pepper. Black —...____ @25 WICKING Spaghetti, 9 oz. _.... 200 Spareribs --.----____- 05 aac Sun, per doz. 130 Nutmegs .._______ 2g No. 9. per eresa. 80 : Bie Macacnt 9 ac 4.00 . Neck bones 03 Stove Enamel, dz. 2 80 Pepper, White _______ @as No. 1. per gress sds 5 Hominy ; : Vulcanol, No. 1 lo. Pearl, 100 Ib. sacks 3.50 Hee Noodles, 6 oz. -.200 Trimmings ----------- 05 St o. 10, doz. 130 Pepper, Cayenne ---. @36 No. 2, per gross -____ 1 ou : : a Ve Vecuicelli 6 ok. 3 ovoil, per doz. _____ 3 00 Paprika, Spanish -.-. @36 a - ber araee oo 2 30 gg Alphabets, 6 oz.-- 2 00 eerless Rolis. per dos. 90 PROVISIONS a pecneess No. 2, doz. 50 Bulk Good Barreled Pork ALT tochester, No. 3, doz. 2 v0 icc Sec we we Clear Back ___ 16 00@18 00 F. 0. B. Grand Rapids aii; p Seasoning _ Rayo, per doz. -_._. 75 Egg Noodle. 10 Ibs. _. 12 NUTS—Whole Short Cut Clear -___ 15 00 Colonial, 24, 2 Ib. ___ 95 ili Powder, 1% oz.-_ 65 cones Peerless ____ 15% camer 36-1% aoe) 20 ping oe 3 oz, ---- = WOODE rad) lareo 2 eo 12 oloni odized, 24-2 1 35 oe . NWARE oo ae ee Dry Salt Meats Med. No. 1 Bbls. +. ____ Spring Shoe Prices Unchanged. Only very minor revisions were made during the week on a few styles by one of the largest shoe manufac- turing houses in opening its Spring lines. The bulk of the line was prac- tically unchanged from prevailing Fall prices and reductions averaged about 5 cents per pair on the few numbers that were revised. The major portion of Spring business is expected on wholesale shoe ranges of about $2 to $3 a pair in both the men’s and women’s stvles. Spring buying will not get un- der way until after the first of the year, but it is expected to be somewhat later than it was early this year. + Thoughts While Shaving. I’m glad I paid $5 for the shaving brush. But who ever pays $25 for a brush? The salesman showed me one. Any article that is used daily should be of good quality. Shaving is a daily TRADESMAN annoyance, but it is less annoyance if one works with proper tools. I often wonder what will be in the morning newspaper. Next to food I like news for breakfast. I admire the organization that collects the news, prints it and places it on my breakfast table. Coffee, a cigarette and a news- paper are a perfect combination. When I am older I hope I can give an hour to the enjoyment of this part of the day. I’d rather have this hour than a yacht. But I must always have some job to do immediately after the breakfast hour. Unsuccessfully I have tried to get my housekeeper to pile the face towels on a shelf instead of hanging them on a rail. At the office we use small towels which are tossed into a waste basket after use. I like the idea and dislike fancy embroidery towels. They are decorative but don’t look usable. William Feather. ——_+ + >___ Winter Arrivals Increasing at Miami. Miami, Florida, Dec. 20—Florida has escaped cold weather or, rather, this section of the state has so far this winter. Our days are warm and sunny and the evenings balmy, al- though we have slept under blankets every night since coming here. We never have foggy weather and I am told that Miami is in the center of an area about 100 miles in extent which is free from fogs. Visitors are coming in by the hun- dreds every day and many large and beautiful yachts are anchored in the vacht basin. Among them is one be- longing to Andrew Mellon’s_ son, which is the finest I have ever seen, and the Vanderbilt yacht is here also. A floating hotel is tied up at. Fort Lauderdale, but it apparently is not December 28, 1932 open for business yet. It has three floors. The Pan-American airways port is very interesting. We were permitted to inspect one of their sea planes which had just arrived from South America. This plane accommodates forty-eight persons. The wings are 114 feet in length. They weigh seven- teen tons and it is twenty-five feet from the ground to the wings. We were told that planes are now being built for delivery in two years which will be twice as large as this one. The dog races are being run here every night except Sunday with an ad- mission charge of 20 cents. The grand stand is filled each night and it is, ap- parently, a very popular sport. Horse racing starts soon, likewise air meets and boat races. It is hard for us to realize that the holidays are approach- ing and, aside from the stores, there is nothing to indicate that this is true. We all miss the holiday spirit which prevails in the North. Mr. and Mrs. Minor Walton, of the Minor Walton Bean Co., Grand Rapids, are planning to visit us during the holidays and it is possible that we will spend New Year’s in Havana, as attractive rates are being offered at that time. We met Chas. Garratt and family, from Grand Rapids, at Miami Beach Sunday. He is a son of Thomas Garratt. Mr. and Mrs. Geo. Fairman, of Big Rapids, called on us recently. They are here for the winter. Fred McIntyre, formerly an official of the Johnson Cigar Co., of Grand Rapids, is now managing a fine apart- ment hotel at Miami Beach and there are lots of Michigan cars down here. A. A. Frost. —_+-___ Reversing squirrel cage motors now on the market are said to make as many as 60 reversals per minute con- tinuously without overheating. - Mutual Building INTELLIGENT INSURANCE SERVICE and REAL INSURANCE SAVING Originally For Shoe Retailers now For Merchants in All Lines The same saving and the same service to all We confine our operations to Michigan We select our risks carefully All profits belong to the policyholder MICHIGAN SHOE DEALERS MUTUAL FIRE INSURANCE Co. LANSING, MICHIGAN Phone 20741 Qe er + x = = December 28, 1932 MICHIGAN TRADESMAN 23 OUT AROUND. (Continued from page 9) San Diego, Calif., Dec. 21—Under even mail with your letters of Dec. 16 came favors from Judge Verbeck and Paul Findlay, which were all pleasing news. The Judge, as well as Mr. Findlay, may soon pay me a visit. Mr. Findlay wanted some data about my- self, which I did not give, as you had myself written up years ago and since then I did not amount to much. Now I lead a quiet life here and try to make both ends meet. I continue to deliver the Tradesman to the local library and they express their thanks for same through me. Am glad to hear Mr. Verbeck is on the mend. Your forty-ninth issue is a wonder and I am proud I could look it over and share the joy with you of awaiting the fiftieth anniversary edition. How happy I am to have you as one of my best friends for forty-eight years. I wish you a Mery Christmas, with love to you and yours. L. Winternitz. ———_~+>~-+—___ Where Former Copies of Tradesman Helped. Battle Creek, Dec. 20—We wish to thank you for your kindness in help ing us out in our controversy with the city. We had a meeting of independ- ent merchants at the city hall last night and thirty- two signed up to fur- nish groceries on the 15 per cent. basis. Each of this number receives his share of orders put out by the city. We also pay one per cent. for the upkeep of the office and salary of the office- holder, which will be an unemployed man with family. The city delivery has offered to deliver all orders for five cents per order to any part of the city. Of course, this is a rough esti- mate of the plan, as there are not many in financial condition to step out and pay for their groceries and have to wait a long time for their pay. When this is settled, I will write you, as I know you are interested in Battle Creek. I note your suggestion that we care- fully preserve every copy of the Tradesman for future use and refer- ence. I will tell you why we have none of our Tradesmans on file. We have a mercantile friend who enjoys them and could not afford them, so as soon as we read them we send them to him. We have done this for four- teen years. I am selfish enough to keep the poems on the front page and have over 300 of them, besides what I have sent to hospitals and friends. C. W. Slade. The Battle Creek News thus de- scribes the plan adopted by that city: In a two-hour conference last night, the city commission and a group oi representative independent grocers completed a plan whereby the grocers will take up the task, on January 1, of furnishing food to the needy under the city system of poor relief. A detailed plan, patterned after the Kalamazoo system, was submitted to the commission on behalf of the re- tailers by Verl C. Mershon, who con- ducted a grocery at 208 Cherry street. It was approved by the commission with a few minor changes. In general, the proposal calls for formation of an organization of all grocers wishing to work with the city in distributing food. Each member may purchase his supplies independ- ently, but all food sold to the needy must be bought from local wholesale grocers. Prices for each item of food on the relief list will be fixed by a special committee consisting of two retailers, one wholesaler, and George Hicok, the city relief administrator. The price list will be issued at stated intervals and each grocer member must conform to the schedule. In fixing prices, the special com- mittee will follow as nearly as possible the principle of allowing the grocer a profit of 15 per cent. over the price he is required to pay to the wholesaler. To aid the city relief director and to make sure that each grocer member gets his proportionate share of the business, a clerk will be employed by the grocer organization and will be stationed at the city relief head- quarters, It will be the clerk’s task to receive all orders for food from Di- rector Hicok, to distribute the orders among the grocers, and to present their bills to the city for payment after the orders have been filled and delivered. Expenses of conducting the grocers’ organization, including the clerk’s sal- ary, will be borne in two ways. To get the system started a fund will be created by assessing each grocer a fee of $10. It will be maintained from week to week by wthholding a small amount, about one per cent., from the pay check which each grocer will re- ceive from the city. The organization will have a griev- ance committee, consisting of the president and two other retailers. Their task is to receive complaints which recipients of relief may make. In case the trouble cannot be corrected, the complaint will go to the relief director or other city officials. Milk, bread and kerosene will be distributed in another manner. These items will not be handled by the gro- cers. As first proposed, the plan provided for assessment of the $10 fee to all grocers joining the organization be- fore January 1, and that thereafter anyone wishing to join would be re- quired to pay a fee of $100. This was at once objected to by the city com- mission on the ground that it would virtually bar all other grocers, who failed to become charter members. At the commission’s suggestion, the plan was altered to provide for the $10 fee until January 15. Thereafter, until February 1, any independent gro- cer may join by paying $25. After February 1, the initiation fee would be $50. Thirty-four retailers have al- ready signified their intention of join- ing. Grocers will receive payment of bills each week, according to the commis- sion’s plans. The books will be closed each Friday for the preceding seven days. The following Monday the commission will authorize payment of the bills . ————_+-+ + _____ A new waterproof carrying case for a quart flash is equipped with a slide fastener, can also be used for carrying golf balls (two dozen), bathing suit, lunch, etc. ——_+ >> Shipping weights and costs are re- duced b ya new heavy paper shipping bag. - > ___ The same appeals that sold loin cloths way back before the flood are selling tons of merchandise to-day. LEVIED ILLEGAL TAX Against the Tax Payers of Kent County. The story of the protest against a portion of the 1932 taxes levied by Kent county and the things to be done in connection with it, is very simple and clear. The board of supervisors levied a larger tax in 1932 than it did in 1931. To’a great many people this action was in direct opposition to the trend of the times. One item alone made the tax greater than that of a year ago. This was the sum of $250,000 which was put in the contingent account to cover the amount of taxes which the members of the board estimated would not be paid within the time limited for payment without penalty. Many taxpayers believed that this was unwise as a practical matter. Or- ganizations and individuals and both daily newspapers pleaded with the board to reduce taxes generally, and at least to eliminate that particular item. All but seven supervisors voted to leave the delinquent tax amount in the budget. The board having refused to elim- inate it. the question arose as to the legality of levying a tax for estimated delinquencies in the identical tax to be spread. Many believe that such procedure is unlawful. The Attorney General in the early part of 1932 advised the Board of Education of Grand Rapids that it could not legally include such an item in its budget. The other item protested is $60,000. The facts about it are: In the contin- gent account of the budget is the fol- lowing statement: “To repay loan made in 1932 in an- ticipation of collection of taxes, 1932, $160,000.” Only $100,000 of this sum was ac- tually borrowed. The budget statement clearly shows that it was only for the purpose of getting money until the 1932 taxes came in. That the amount budgeted was too large by $60,000 is clearly shown by the fact that the county did not borrow it. The claim is that it could not have been needed, because as a matter of fact the county has gotten along without it. As long as it did not borrow that amount it does not have to repay that sum out of the 1932 taxes. It is contended that it was unlawfwul for the board of supervisors to levy a tax to repay a loan that had not actually been made. The Home Protective League de- cided that the right of the board of supervisors to levy a tax for these pur- poses should be definitely determined by the courts. The statutes of the State of Michigan provide a singularly simple method of raising the question, as fol- lows: 1. Pay the tax under protest. 2. Begin a suit within thirty days to recover back the amount paid under protest. The matter can best be explained by a concrete example. In the city of Grand Rapids the tax bill on a valua- tion of $7,500 is as follows: State tax 23 ee $25.87 County tax 2200 31.07 Cotlection fee 22 57 Gipthie Soe ee $57.51 There is no charge that any portion of the state tax is entirely unlawful. It is asserted, however, that 26 per cent. of the entire county tax is illegal. The taxpayer pays the entire state and county tax given above, and at the same time files with the city or township treasurer, as the case may be, his protest. The treasurer must note on the tax receipt that 26 per cent. of the county tax is paid under protest. That notation is the taxpayers proof of the fact. Within thirty days from the date the tax is paid the taxpayer must bring a suit to recover the amount protested. But it is legal to assign such a claim. The plan is to have all of the taxpayers who pay under protest in the city assign their claims to one person. Likewise, those in each township who pay their taxes under protest to their township treasurer will assign their claims to one person. The Home Pro- tective League will then cause one suit to be brought against each treasurer tor the amount of the taxes paid under protest. While it is essential under the law to bring a suit against each town- ship and city treasurer, it will prob- ably be necessary to try only one, be- cause that will decide the question. The Home Protective League and other organizations will furnish the form of protest adopted to any tax- payer anywhere in the county. It will prepare and furnish the necessary as- signments. It will engage a lawyer to start all of the actions and to try the law suit which will determine the legal question involved. All of this will be done without one cent of expense to the taxpayer. If the portion of the tax protested is declared by the court to be invalid, the amount must be returned to the proper person. If the court holds that the tax is legal, that ends the matter, and the county will retain the money. The question will be definitely settled. and the taxpayer will not have lost any- thing. The League wishes to emphasize the fact that while the first protests were filed in the cities of Grand Rapids and East Grand Rapids, the same principle applies equally to every township in the county, and the taxpayers there are just as welcome to avail themselves of the opportunity to protest this tax as those in the cities. The following matters clearly understood: 1. The tax must be protested or there can be no recovery. 2. The protest must be in writing and handed to the treasurer at the time the payment is made. 3. Even though the protest is filed there can be no recovery if a suit is not started. 4. The suit must be brought within thirty days of the time of payment. should be The position of the League may be summarized by saying that it believes the board of supervisors levied a tax against the citizens of the county that is illegal. It is the opinion that the question should be tried out in the courts in the orderly fashion provided for by our laws. It is willing to bring the question to an issue and obtain a decision without any expense to the in- dividual taxpayer. —_ 2 .—___ Merited Tribute To State Buyer Grant (Continued from page 4) Ionia, hospital for the criminal insane at Ionia, Newberry State Hospital, Pontiac State Hospital, Kalamazoo State Hospital, State Public School, Coldwater, Girls’ School at Adrian, School for the Blind at Lansing, School for the Deaf at Flint, Michi- gan Home and_ “Training School, Lapeer, Marquette Teachers College, Ypsilanti Teachers College, Western State Teachers College, Central State Teachers College, Mount Pleasant, Kalamazoo State Hiospital, State Sana- torium at Howell, Farm Colony at Wahjamega and _ probably others which do not occur to me at the pres- ent time. Mr. Grant buys for these institutions and their inmates all the clothing, suits, dresses, coats, jackets, caps, hats, collars, ties, socks, under- wear, nightgowns, pyjamas and every piece of wearing apparel of every kind and nature for each man, woman and child, who are wards of the State. He buys all bedding, sheets, blan- kets, pillows, mattresses, springs, rugs, carpets, linoleums, mattings, curtains, curtain material, window shades, table linen, toys for the schools, kitchen equipment, including stoves, ranges, dishwashers, sinks, work tables, can- opies, mixing machines, steam com- partment cookers, steam kettles, stor- age cabinets, bake ovens, food trucks, soiled dish trucks, soiled and clean dish tables, coffee urns, bakers equip- ment, all cooking utensils of every shape, make, kind and _ description from the very smallest pan to the very largest stock pot. Janitors’ supplies, cleaning compounds, mops, brushes, brooms, dusters, polishes, etc, China, glassware, silverware, clocks, suitcases, bags, boots, shoes, shoemakers find- ings and probably hundreds of other items which I know nothing about and which do not occur to me at the pres- ent time. He is exceptionally conversant with the various qualities of linens, cottons and woolen goods. He can tell almost instantly the prevailing price on fabrics of all kinds. He seems to be familiar with every detail of the make and con- struction of the various items he has to purchase. I do not know what salary Mr. Grant draws, but I do know that some few years ago he refused $15,000 a year in the East because a move to the East would interfere with family connections which seemed to require his presence in Michigan. The State of Michigan would look a long time before they would find a man with the ability, honesty and character of Mr. Grant. I have more or less busi- ness connections with two of the three purchasers employed by the State and while one of them has been there only a comparatively short time I have found him courteous, considerate and efficient. I think the State is to be congratulated on having the type of men she has in her purchasing de- partment. I wish it were possible for you, friend Stowe, to know Mr. Grant as I know him, for knowing you as I do, you would be the greatest booster he could get. For years past you have upheld the honest, efficient and able individual and criticized bitterly the dishonest crook. It is not to be won- dered at that occasionally in your long career of activity a mistake might have been made. J. Charles Ross. —_---___ Detroit—Koblin’s Department Store, Inc., 505 Michigan avenue, has been incorporated with a capital stock of $10,000, $2,000 of which has been sub- scribed and paid in. i Rai ee ol 2 re mor cen emer geo. er ee ew EegengcrT 3° et Pe) MODERN CUTS OF PORK This is the eleventh of a series of articles presenting modern methods of cutting pork which are being introduced by the National Live Stock and Meat Board.—Editor’s Note. CUTS FROM THE BOSTON STYLE BUTT The Boston Style Butt is well streaked with tender fat which is essential if a piece of meat is to be well flavored. TWO WAYS TO USE THE BOSTON STYLE BUTT The Boston Style Butt may be sliced for steaks or used for roasts. Steaks From the Boston Style Butt This cut contains nearly all of the blade bone. When used for steaks the blade bone is usually left in, about half of the slices containing a section of the bone. 1. Cut steaks across the grain of the meat, starting at the heavy end. 2. Shoulder Pork Steaks from the Boston Style Butt. Art. XI.—Cut 2 Art. XI.—Cut 3 Boned and Rolled Boston Style Butt It is suggested that the blade bone be removed from the Boston Style Butt in preparing it as a roast. Removal of the bone means very little shrinkage and has the advantage of making a more easily carved roast. 1. With the outside of the butt on the block, cut along the side of the blade and lift the meat from the bone. 2. Remove the blade by cutting the meat loose from beneath the bone. Art. XI.—Cut 5 3. Put one or two stitches in the thick end of the roast to hold it in shape while it is being rolled and tied. 4. The Boned and Rolled Boston Style Butt. - Art. XI.—Cut 6 : Art. XI.—Cut 7 .. or the STATE The important thing to remember is that it is not what a man leaves, but what his heirs actually receive, that counts. Our STATE ECONOMY PLAN drawn to meet your needs may be the solution of your problems. The State of Michigan has made everybody’s Will, and if you make no Will of your own, the distribution of your property will be made according to this law. Michigan’s plan will probably not suit you, as it 1s aim- ed at the average, and each individual has a different situation to meet. You have the privilege of making your own Will. In any event, Will or no Will, your property pass- es through some Executor or Administrator. Under the Grand Rapids Trust Company plan, naming this ‘Trust Company, as Executor and Trustee, you provide an organization experienced in handling hundreds of estates to carry out your wishes in every detail. You are assured a permanent institution always available and ready to act, with adequate responsiblity, backed by ample resources of money and management. GRAND RAPIDS TRUST COMPANY