PAGES 9-16 yo A ---- aily British Whig KINGSTON. ONTARIO. WEDNESDAY, JULY 9, 1919 Humor Of J. W. Leonard | His Scrap Book and His Well Done Work 1 SECOND SECTION SETI GE ISSAC HOLDER, BATTERSEA. Is Eighty-eight Years Old--Many Tourists at Battersea. Battersea, July 7.--Isaac Holder, one of Battersea's highly esteemed residents, recently celebrated his eighty-elghth birthday. Mr. Holder has been in failing health for some time, but his condition is reported improved. Mrs. (Dr.) Moore who was remov- ed to the Kingston General Hospital suffering from a fractured hip, is pro- gressing favorably. Dr. Robinson 4 has purchased the Enmis property on 2. Is pleasant work. Church street and has imroved it 8. Gives you time to yourself, . i, with the addition of a new verandah 4. Gives an assured position at an increasing salary. Botli the Granite and the Van- : Luven house are full to overflowing. MERCHANTS COLUMN ; Edited by 4 MANSFIELD F. HOUSE . (Copyrignt.) Tn this column, which appears every Monday, Wednesday and Satur. day, will appear news and short articles of specinl interest to merchants, their salespeople and business men and women in gemeral. All phases ot store management--<buying, accounting, advertising and retail salesman ship----will be dealt with, not theoretically, but by descriptions of methods The late James : W. Leonard, for merly general su- perintendent of the C. P. R., in Toronto, was one of that pictures- que type of rail Here is an opportunity for you to: (a) Enter upon a profession which: 1. Is useful. actunlly in use by successfil merchants, "Tit-for-Tat" Can Be Dangerous Game One day a salesman for a certain hardware speedalty was turned down by his logical customer in a town not far from Santa Te, N, M. "I'll just show that smart Alec!" he said as he crossed the street and mentally shook his fist under the hardware man's nose. "I'll just show him that I can sell in this town even if he is the only hardware man in town." And he did. A doctor had taken over the only drug store and was a ready listener to the salesman's talk of extra pro- fits, He put In the specialty. He also added two or three other lines that were right out of the hardware man's stock. Being side lines and, therefore, Lringing pure velvet, the doetor-druggist priced them pretty ¢lose, It was not long before the hard ware man heard of it. When he did his collar singed his hair, Tit for Tat, 'I always dia think I ought to carry some stock foods and remed jes," snorted the hardware man. "Now's my chance, While I'm at it I'll put in some common, every day links such as witch hazel and men- tholatum. Might just gs well sell these to the folks that) come in. Doc'll be handling corn planters next." pelors long his drug line was supplemente by a little case of cheap candy and chewing gum. Naturally, this pleased the drug- gist not at all, His brother-in-law was in the grocery and dry goods business, So it was not long before the grocery and dry goods store blossomed out with some of the hea- vier hardware agticles such as were too large to be handled in the drug store, Then a war started that made Von Tirpits's submarine attempt look like a prayer meeting. Prices were cut, newspapers did a thriving business on "special offerings" (lat «brought in revenue such as the pub- lishors had never dreamed of exper- fencing this side of paradise and hu- siness was good, no doubt about it. But it was not long before the wo- man who wanted a certain drug.item began to find that the hardware mah . had overlooked it and the drug store man had not worried over it, feeling that if he delayed long enough to make an or of size no harm 'wotild be done because the hardware man would have it, anyway, People began to roast the merchants of the town Wecatise they never had what a person wanted when he wanted it. Many lines were let go to seed be- capde there was no money in it on the basis of competition then in ef- fect. % The "Unscrambler" Arrives After eight months a"new sales. man came for the hardware house to succeéd the disgruntled one who had sown the seed of discord. The new man saw the conditions and after a perspiring forenoon in pursuit of the elusive | 'which went across the 'street, up the street, down the street nd around the corner, he got to 'the cause. With patience he unwound the matter with the skill of a profes- "blonal scrambler. Merchants on all fronts 'were tired enough to listen to 4 e talk--they all wanted their "wives and children to begin speak- ng again. The salésman arranged 'or each store to buy from the others the merchandise carried unfairly and 10 pay for it at invoice prices--and ot a good fill-in order at that. Now the merchaits are do full of 1 * love that they ofice a lonth meet with their ledgers in to sift out the credit goats that if they wish drugs they will find them at the drug store. It would not pay to try to sell a side line full of pure velvet to any of those men now, Low Profits Shown In Grocery Stores Total expenses of the average gro- cory store are 16.5 per cent of the sales. Net profit is commonly 5.5 per cent of net sales, and stock turn is about seven times a year on the average. These figures are the result of extensive investigation by the Harvard University bureau of busi- ness research, The investigation, however, brought to light cases of expenses as low as 10.4 per cent. net profits as high as 11 per cent. of net sales and |. a stock turn as high as 23.8 times a year. These figures are for stores which handle groceries exclusive.y, and do not include chain stores. Sales per salesperson range from $5,000 a year to $20,000, but the av- erage clerk sells $10,000 worth of merchandise in that period. These figures are compiled from the investigation of 253 stores in both large and small cities, mainly in the East and Middle West. Little uniformity in bookkeeping records was found among these stores,.and before the results could be compared the figures all had to be transferred and retotalldd in accord- ance with the system evolved by the bureau as the most efficient for gen- eral use. The stores examined included only those which handled groceries. and meats. The principal difference in the average experience of the two classes was that the stock-turn figures for stores handling meats was a little higher on the average, running about nine times instead of seven. Accounting Lowers Expense. It was noted in the investigation that those stores which showed to- tal expenses of 13 per cent. or lower were generally able to give consider- ably. more exact and detailed infor- mation : concerning their business than 'those with = higher expenses. This indicates that the advantage of low expenses--and, consequently, | higher profits--is the result of ac. curate bookkeeping methods. . The other stores den't stand so well; 'because they don't know so well 'whera they 'stand, Anothe jsignificant fact brought out by the'investigation is that while the average stock-turn is seven, a sufficiently large number of stores arg today turning their stocks twelve times to warrant this figure being held up as a reasonably easy goal. N Gross Profits, One of the surprising points deye- loped by the investigation was that a great many groceries which had quite' acourate accounts of expenses were. able to show no records of their pur- chases and could show no figures on Bross profits. The most typical for gross profit, however, is 21 per cent. out of which all expences must be paid. The most typical figtre for the resultant net profit is 4.5 per cent. These percen- ber of the stores are of comparatively easy attain- ment, : item of themverage grocery store. About 6.5 per cent of net sales is the usual figure. Five ever, is indicated as an easily attain-' able figure. Stock more conveniently arranged - for rapid distribution to system of paying a' customers and a cashier by check help to lower the selling expense, : - as a rule, the store which spends a a ' ye II e common figure is 3 per cent, and 2 per cont appears easily atti rity of groceries are neighbor propositions, located rather than business rent figures run quite low in compas rison, for store. The tendency is for it to be less than 1.3 peér cent. (Tt averages § per cent in shoe stores.) cial, held on July 3rd at Inverary, on Mr. Bartell's property, proved to {be a good tages are not, however, held up as beautifully ideal. The experience of a great num different investigated proves White cotton with the word "Wel- that 'much more satisfactory protiuws COMe" printed upon ! ple as they entered the gate. canteens operated. Salaties and wages of sales force Ie nag ropqered by local Jag constitute the largest single expense CIty resses were given rE hug DAE bY Rey, Ernest Codling, of Battersea, Rev. 3 A Waddell, of Princess Street v- church, Kingston, and Rev. George per gent, how W. Dustin, of Seeley's Bay. fons. 'A recitation was given by solos by Miss Carey Davey, 3 sasha Pearl Oliver, over 3 per cent. of its net sales jan « D. Oliver. The pastor of the ¢ t in delivery expense is not profitabl 0. Sh it, Rev. A. Ed. Oliver, acted as the she p. The consumers know ' Th thai Y Doesn't hurt a bit and costs only THE LATE J. W. LEONARD Well-known Railway Man, for'Many Years a Leonards \ Leading Official of the C. P. R. and efficient administration. But the hat began to show signs of decay. KEowover Jauntity "J. W." cocked it over one eye, it wilted and faded. So his good friend, W. R. Callaway, now general passenger agent of the Soo Bine, took Mr. Leonard up on the hat question and urged him to get a new ne. "What for?" demanded J. W. "Nobody would know me in another hat! [This is my crown! Nothing doing!" Mr, Callaway finally offered to buy a new hat, and J. Ww. said: "You're A new derby was purchased, sleek, and in the latest fashion of the eighteen nimeties, 'J, W. put it on, and ordered the famous old slouch hat to be sent home. i Next morning, J.'W. appeared on the job in the old slouch hat! anecdote sporting 4 walkjng stick. "I'm afraid we can't do anything for you," said Mr. Leonard. "We can't use & lame man." a . "But I'm not lame!" protested the applicant. : S *Then why the cane?" asked J. W. The applicant got the job, but he discarfied the stick and also a certain frame of mind out of which the stick arose. Mr, Leonard was a man of few words, a trait'@at endeared him to his many friends and which secured him in the hh esteem of the thousands men with whom he dealt for the railway. 52 old comrades in the old Credit Valley Railwd¥ enterprise, only are left: - Mr. R. M. Callaway, general passenger agent of the Sco lines Mr, Alf. Price, general manager of the C. P. R.; Mr. H. E. Suckling, tress= ares C. P, R. and Mr. A. L. Herzberg. divisioral edgineer: : ' ¢ HIS GREAT LOVE OF WORK, down in the recesses of higGdture, it would appear that the late Leonard, whose life-motto was, "I want to d he wock entrusted to very best way. that I can," ehonld have been eager for the appro= his fellows. In & scrapbook. coutaining the! clippings of ne y for the past twenty years. there is a letter frém Lord Shaughresay, congratulating him upon the manner in which he had movad the wheat crop! his first year as assistant superintendent of the western divis sion, is evident that he valued the letter gs a1 evide-os of work done. rather than as the approval of the head of the systers a hermes inable. Owing to the fact that t majo residential sections, the in instance, with the shoe Lawn Social At Inverary. Inverary, July 7.--The lawn so. success. The place was! decorated with flags, of nations, A large piece of it met the peos Two A good pro- 77). Foouisu QUESTION Willie Fish -- The oir rendered two beautiful selec. a % des Pringle; violin duet by Messrs. rman Freeman and W. D. Oliver; Miss Harold Lyons man. Much credit ts due to the "LIFT OFF CORNST with American tourists, who report the fishing excellent. Many from Battersea and the surrounding viein- ity attended Sparks' big circus 'in on on Friday. The farmers are harvesting a heavy crop of hay. Miss Alice Jamieson left om Sat. urday to attend the summer 'model school at Sharbot Lake. Miss Mec- Quarrie, teacher at Cedar Lake, after a successful term, has. returned. te her home in Kent county for the holi: days. 8. M. Anglin, of St. Albert's College, Belleville, arrived home on Thursday for the summer, Vipitors: Mrs (Rev.) Ebersolé and son and O. Sears, of Buffalo, N.Y, and Mrs. Neil Campbell and Keith, of Toronto, at J. L. Sears'; Mr. and Mrs, Kirk, Kingston, at F. W. Balls'; Fred VanLuven, of Hamilton, and Robert, of Smith's Falls, at CC, M. VanLuven's; Major and Mrs. Otto VanLuven, Montreal at the VanLu- ven house; Alva Wood, of Snow Road, at K. Willams'; Miss Myrtle Leish. man, Kingston, at Karl VanLuven's; Dr. and Mrs. Bridge, of Ohio, at Thomas Hogan's; Miss Olive Todd, nurse-in-training at Kingston Qen- eral Hospital, at W, 8. Anglin's. PROCEDURE: The Commons High Cost of Liv- ing committee finds that no material reduction in the cost of commodities in regard to which inquiry was made can be expectad, except by increas- ing the volume at a lower cost pf production or by lowering the cost of distribution, On Saturday last the death oc- carred at Beachburg, . of David Bradley at the age of ninety years. Hic life since early manhood was spent on Zion Line, Westmeath. ficate, Ottawa, who were guilty on a charge Pulled around trees, dragged over gravel or cement walks, or thrown into a corner --ordinary hose quickly gives out under such treat- ment. : Knowing that you would buy a be | could get it, and be sure it was right, we have worked out this problem. We * offer: you a ; Now you can get Good: How." PA ere rir Blanche and "Aurele Gravelle, of recently of ter hose if you you a hose that is (b) Acquire a specialist training free of cost (¢) Decide on some definite work. (d) Be of service to your country and fellow citizens in peace, as you have been in war, 4 The Ontario Department. of Education desires to acquire the services of men who have fought at the front to train as Teachers in Ontario Schools .. This step is taken in the belief that the edncational sys- tem, in this manner, can acquire men of such spirit and foree that the full benefits of the war experience, and of the sacrifices made, will be the inheritance of the children of the Province. With this end in view the Department has decided to PAY THE EXPENSES Of the soldier in training, including tuition, books; travell- ing expenses and living expenses. QUALIFICATIONS: 1. Applicants must have attended a High School or Colles glate Institute, or have had an education of an equivalent stand- ing, either in Ontario or outside it--( England, ete.) If outside of Toronto write to address below for fuller ine formation, and an application form. Arrangements will be made for a personal interview to discuss your individual case. If in Toronto call at address below between 10 am. and 12 noon any morning, bringing with you your discharge certi- W. ERIC HARRIS, B.A. The Department of Education, 46 Richmond Street West, TORONTO, ONT. found shoplifting, for treatment in the Eastern Hos. A will be taken to Brockville this week pital, They are both drug addicts. You'll Like This Kink-Free Hose rubber--seamlessly welded into one unit--give' you a hose that can not kink, or tangle. Because it is made of good rubber, it is protected against cracking/and leak- ing. : You get more water de- livery from your house service, because it is made oversize. Let. your hardware dealer 'explain further the merits of Goodyear Cord Hose, which is cheaper because of long wear. = Goodyezr © smooth cover,