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The British Columbia Retailer Jan 31, 1924

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 ™ British Columbia
Vancouver, B C JANUARY, 1924
Sixteenth Year.
20c per copy; $2.00 per year.
I mm
3 Great Machines
LtflOTi
Th* Gr-Mtff DtftM l vtt-.pul rg
Dayton Silrnl Mrnl  Sheer
Dayton Chtttt Cutter *n«l
Computrr
designed to make more money for the
merchant and to keep his store more
attractive and up-to-date.
DAYTON   SCALES
tin   ..•.''•*■   and  tin*"*-!  automatic: computing
Approved hy all governments and by many
bants throughout Canada    Nothing better
DAYTON SILENT MEAT 8U0KR8—Insure sanitary, money anv-
: .-    . * tl  ■ .* of * - ■ . ■ li i. •,!***   • nabli you to slice and sell the end
■ ■   ,    ...    ,   .., profit is
DAYTON CHEESE CUTTERS I
il i). ,•;, ■•<.,' a 'cording to weight
.. ! itai \. attra ■tit ■   and alwavs
1».
For Over 35 Years
is m i 11,ivtoi   prii    V.*- have triumphed over the
*  • -.j.,. ,,..• s. r\: •      \    service to the customer and
• ",, • |i i   ^ •  ,  Oavton watehv* ord.
INTERNATIONAL
DAYTON MACHINES
votl
Ymir
. i*    .    x.,       s
peak load." th< real busy times
i!.<! kepi \\ aiting the} gel Fast,
\ ice  in  the  Dun ton equipped
S    •!'
w
■riptiv e leaflets and  pri 'es,
i   attracts e trade in offer.
International Business Machines Co.
Limited
H,   ,.; ..ni ,■ ami Factor:    '"" -Campbell Avenue, Toronto, Ont.
A. R   DeLorg. District Agent, 2:10 Cam hie Streel   Vancouver.
.„,* s, ,    pn    tin ( tlgary, Edmonton, Saskatoon, Hegina, Winnipeg,
'1);''i,S:\ "'',  ,„  Hamui0l   Toronto, Otttmv, Montttal, Quebec, Halifax, St. John,
\ /.'. St, hhn r, Nfld.
• A True Statement
1870—1923
CANADA is such a new country, it is almost Incredible that
paper bags have been made here for a period of over 50 YEARS.
—IT IS nevertheless TRUE--
It is EQUALLY TRUE, that by no other policy than that of
maintaining at all costs, the high standard of quality in our bags,
together with efficiency of service could wc have retained thc
reputation of being manufacturers of the most dependable paper
bags on the market today.
- 3 GRADES -
STANDARD LIGHT KRAFT HEAVY KRAFT
J. C. WILSON, LIMITED
Manufacturers of
PAPER BAGS.      WRAPPING, TISSUE AND TOILET PAPERS
for   Wholesalers and Retailers.
1068 HOMER STREET, VANCOUVER, B C
Phone: Sevmour 781
r
MAKE BIG SALES BY FEATURING
CKOWN  OIJVI
i
ft.
Manufactured
in British
Columbia and
Guaranteed   by
THE
H:M!!,.!!!!!V!!!!!!J"hiiii»jihipi
"* :!■..::■:*: * "••::;:;••:-•*;:
;:::»«v
"Tlte
Perfect
Toilet
Soap
n
n
VANCOUVER, B. C
**
HP
.L...T^r^^.w.rrti.,,.,i,.ni.|11WTVlT,;.1;ajte. THE BRITISH COLUMBIA RETAILER
With which li Incorporated the B   C. TRADE REVIEW.
Introducing
Interlake
Superfine  Crepe
A New   quality
Crtpt having
UnUSUaJ   trxturr
*)"    *♦
tv5*/j
Excellent for making
Hats, Flowers, Rope,
Costumes and all
Decorative     Purposes
IN PACKET FOLDS ONLY
20 h ■• es Widi    10 !•'• el Long
W ill stretch lo 20 feel
.'*>?  Hcuutiful Shades
Pa 11 ■: 12 l*'"!.V (Ine color to carton
• ■!   ,*.* ■ n,s lo minimum shipping east
$72 00 per Case F.O.B. Mill   Sales Tax Extra
PLACE ORDERS AT ONCE FOR FEBRUARY SHIPMENT
Order
\n
( Iprtcol
5 Rub)
8 Marooi
'.' K-.S
9 I'.c'h Rrowi
19 Lljthl  l*'   *v
|| I ': .1" I •
13 I. •     Orangi
I Dark lmb<
.* i t .*.- >•)
.:,'. I. .       \uil>< :
;>, 1*. ni !> Oho-
or numbers, as I ohows:
National Blui
Hi \/y.\f Blue
?! Cell  ll •: Blue
72 Jadi On i n
:.: I.. Rl Grei n
Tt Most On ■ •
75 Grass Greer
, •■ K!i*,< raid Green
:: Klh i'i." ■
7S Vppli On • n
79 Old Rose
** l -Vmi rlcai   Bi aut)
82 Salmon
Made in Canada by
No. S3 Cerise
K-4 Dark Cora!
*• 85 Dark Blush Pink
" 86 Medium Coral
" 87 Tali* Coral
** v- Lighl  Blush Pink
" 89- Purple
" '.'I Violel
" 92 Helolrope
" 98 Graj
" 94 Black.
•* 95 While
Interlake Tissue Mills <b.
mav^^-a m*mm^^L imaged
m ,.„,♦,, Branch: McGill Building*, Montreal, Que.
Head Office: 64-66 University Ave Toronto. m     *?™ ,
Mills at MERRITON, Canada
i      i i ., ■ IVTRR1 VKE will in future be known as the
N"«-   l'"1'"""1 ,'r"1""""'" rl5:.vATIONA™ Ur»ml.
■ mi. i.MivunniilliililTr THE BRITISH COLUMBIA RETAILER
With which la Incorporated tha B  «'. TRADB REVIEW,
Januai \
%*, ST. LAWRENCE LINE
PAPER BAGS
*■■>»*. v>**a
Made in Canada—from Canadian Papers
lllllllllllllllIIIIIIIIIItllflllflfltlllfltllllfltltllllllflllllllltllllllfflllflllllllltllllllllMltlllllMtlll
"SIMPLEX"    -   Liiibt Manilla
"MAPLE LEAF"  Light Kraft
"LION"      -    -     Heavy  Kraft
11111111111111111111111111111111111111111111111111111111111111111111111)11)111111111)1111111)111111111(111111111
A Bag suitable for every kind of Merchandise
Made by St. Lawrence Paper Bag Co.
7 i«',l
LV*N
<^mmt^'
SELLING AGENTS FOR B C
COLUMBIA PAPER CO. LIMITED
CARRY LARGE STOCKS IN VANCOUVER AND VICTORIA
Quaker Brand
Fruits and Vegetables
A RE the Choicest Products of the
** orchards and gardens in British
Columbia — packed at their best — and
packed so all the natural goodness of
flavor is retained.
Dominion Canners B. C.
Head Office.
Limited
VANCOUVER.
rj^Li-^-s^-*^^^-- -~- .* - --— —>--.-.-..^ 11*24
THE BRITISH COLUMBIA RETAILER
NS ni.  whirl
i ia mcoi porated tl
TRADE REVIEW.
ROGERS
f
GOLDEN SYRUP
"Tho End of,a Tor foot Day"
JMade from finest flavoured cane sugar, a special grade of whieh is imported for the
purpose.
fPut up in all sizes of packages to suit your customers' requirements.
fin packages designed to beautify your store.
2 lb. tins. 24 to ft rase.
5 lb. tins, 12 to a case.
10-lb. tins, 6 to a case.
20-lb. tins, 3 to a case.
Perfect Seal jars, 12 to a case.
The British Columbia Sugar Refining Go. Ltd.
VANCOUVER, B.C.
■fan
fl
!|
!
i ft
, 81
%
h
■ THE BRITISH COLUMBIA RETAILER
'.'il 111
With which is ir.'*'
pornted the B  I
TRADK i:i:vii:\\
Insurance at Cost Decried
INSURANCE as cost is regarded as follows by tbe fire ii *. sura nee commit
tee of the National Wholesale Druggsts' Association of the United States:
**We strongly advise our members to purchase insurance in strong- stock
companies and not speculate with the most important form of protection. If
you should suffer fire loss, the knowledge that your insurance polities art-
good for your loss up to their face value will compensate you far mere than
the vague promises held out by speculative forms of rsurance under the
pise of insurance at cost.
sf^mlSt
'«»*
Established 1899.
Incorporated 1917
FACTS YOU SHOULD
P
KNOW
That the Northwestern Mutual Fire Association issues a non -assessable policy,
That in Canada this policy is a specified contract W ih the assured and defln
itely limits liability to the amount of premium as stated in the policy.
That this cash prem.um non-assessable policy is issued with the consent of the
Insurance Department- and in compliance with the law of the Dominion of
Canada.
That the Northwestern maintains a deposit with the lnsurar.ee Dep'-.rtmert
at Ottawa for the protection of its Canadian policyholders,
That in addition to this deposit all assets of the Northwestern Mutual Fire
Association are behind its Canadian policies.
801 VANCOUVER BLOCK
Retail Merchants Underwriters' Agency
of tlie
Northwestern Mutual Fire Association
VANCOUVER, B.C.
Say you saw it in "The Paper the Retailer 'leads'' THE BRITISH COLUMBIA RETAILER
With whl<*h  ii  In, „
the n  C, TRADE REVIEW.
i
BRITISH COLUMBIA
KLTAILLR
'ublished Monthly.
sixteenth year
GENERAL MBRCHANDI8B
QRO   KUU:S,  DRYGOODS,
[j UlDWARE. I'i'ulVVKAli.
OFFICIAL ORGAN OF B.C, BOARD
KKTAH. tfBRCHANTS'
A880CIAT10JS  OF CANADA.
A MONTHLY JOURNAL published in the interest nf Retail Merchandising *i'*'-l the Development "f Commerce in Western Canada,
SrilS' RJFTION RATH   Two Doll&n l'^r Year, payable in a.lvanre
AdftrUtios H&t-a* on Application
Publishers:   PROGRESS PUBLISHING CO. LTD.
Suite 10K2 Merchant-*' Exchange Building
VANCOUVER,  B. C.
.*.'
M.
W !  NN
Cable \.!.!:.—   Shlppli..    All Coders
W  N  Code Quslii-j $s Manager
a   .1 on
Secretaries,   Represent
Branches R. M. A.
Agaasiz w,
Armstrong G.
Chilliwaek A.
Cloverdale A.
Courtcnay   F.
Cumberland J.
Cranbrook J.
Duncan L.
Esquimalt  H.
Grand Forks S.
Hammond & Haney....A.
Kamloops A.
Kelowna a.
Ladner ^
Ladysmith j.
Lytton b#
Merritt q.
Mission  F.
Nanaimo J.
Nelson  E.
New Westminster D.
Prince George  C.
Princeton A.
Revelstoke J«
Trail T,
Vancouver W,
Vernor, D.
Victoria J-
White Rock E.
ing  the  following
.  A.  Jones
H.  Smith
Knox
J. Burrows, Pres.
Field
Sutherland
F.   Scott   (Pres.)
E.   Helen
E. Pickard
T. Hull
J. Scott
H. Muirhead.
S. Wade
W.  Bull
McCormick.
Rebagliati.
B. Armstrong
(Pres).
C. Lightbody
L. Ward
F. Gigot
Stuart
C. Reid (Act. Sec
Sorenson
P. Hume
A.  Robley
F. Ing
Fernie
Wallis
H. Hardy.
•■. 1924.
Vancouver, B.C.
Is the Sales Tax Doomed ?
Countless Amendments to   1 his Regulation Make Confusion
\\ orsc Confounded
I
ni . -1
. O:
X 0
ling   'm   Scales
• • |     .•' , . •     on
us amendnu i ' h
. I in I he linen-
,   i*11111*     i   ,'i'!t it.
...  „■■.   | *,,,, .,.. , ,.  . ,* .  . ■   ...   i, ..*. n   i m   mi
I i- ■ In r ■ hanil ** ax< pending, and -even .i pos
I ual  tins Form * f taxation ma\  be * 11 s j • • • n > < • *
Various -IV. •„•...' imia |»n\<■ « a a ■ . ipou I be ■ Ion
■ '.■ .*■ • .i t\, •■ t<, j...u»l oul *' •   nan    irregular ' ■ •s
exist in i !i in ni'wh fashioned net nod ol laxn
nnd ' *   ■ . (In   ,i. • ons • ' ileparlinenl ofiieials, ii
appear  thnt   mm ifai I   rem un   more or  b ss
■  I ni )-cj r.i. in tig 1 *    ii (list)  h   ' '     • \ ; "'*-. ■
e« niul priee lint*
I' .*. :,• ndtnents are to emit ii   *   for an indefinit.
"i. not otih will trade suffer to an enormous ex
hut tli'* rost "I advising such changes added lo
confusion  in Customs departments will prove ol
■ ' nn expensive nature thai the revnue from the tax
be innti rialh rest rieted
M is passing strait!''- thai those responsible for the
Kale Tax should have disregarded praetieal ndviee
"■ those in a position to kuoM  how sueh •' method
taxation would affeet trade in its various phases,
''"'tore having same passed in the federal House
We understand  thai  such ndviee was proffered
likeM ise ignored
n"u appears that (utter) the tax has eome ii
do
effect, any changes or modifications deemed necessary are being considered and necessary amendments
are being madi*. demonstrating very clearly that the
instigators of the tax admit thai they have drawn up
a form of taxation that is more or less unworkable,
Manufacturers have, in many cases decided to
nhsorh the whole of the tax and to show no increase in
prices, others are absorbing the tax and issuing higher
price lists, while quite a few are showing the tax. as
a separate item,
Wholesalers are finding it difficult to operate
on account of the cautious manner in which manufacturers*; are stating their priee policy, and claim that
tIn*\ caunot do business on such an indefinite basis.
Since the inclusion of tin* tax is optional, it will be a
difficult matter- even when prices are decided upon
in determine which are inclusive of the sales tax.
Tie act as n originally stood, i.e. thai manufacturers must nol show the sales tax as a separate item OU
invoices to the irade would have occasioned but little
confusion, since it would l>e an understood fact that
same was absorbed in quotations. The last minute
amendment, dated November 24th, rules that "Incensed manufacturers, when selling to retailers or consumers need not   show   the  tax as a  separate  item.
This amendment is said to be the result of indig-
naut protests from certain manufacturers who requested an optional ruling in the matter, and which has
acted as a boomerang, jeopardising at the same time
an\ virture which the original act may have possessed
as a revenue producer. THE BRITISH COLUMBIA RETAILEK
With which is Incorporated lhe B  C  TRADE RBVIEJW
Hlilli
Dominion President R.M.A. Sends Greetings
Winnipeg, ■Manitoba
.laiiuarv.   lf)24,
To, The Retail Merchants of Canada:
I desire to extend to you at this time my personal
greetings and good  wishes for your continued  hap
piness ami prosperity in the New Year,
1 am not making any general comments upon this
occasion upon Retail Business Conditions in ('anada
because there will he the usual survey and reviews
hy Commercial Agencies, Banking Institutions, etc,
etc.. which will cover the field much more eompre
hensively than I could hope \o do within the limits of
this brief message.
P
J.  A,  BANFIELD
Dominion  president of the  Retail   Merchants'  Assoratio-i  of
Canada,   Ine,
I would say however, that as Retail Merchants and
citizens of Canada, wc have every reason for gratification ami no justification for pessimism. A glance
across the Atlantic at the conditions with which all
European countries are faced, should make us pro
foundly thankful that we live in a land of Peace and
Plenty. Let lis cultivate a cheerful outlook and by
sustained confidence build up both our own husiness
and our country.
At a season of the year however, that is usually
associated with stock-taking and an examination of
one's business position, I would wish to have Retail
Merchants spare a little time i<, consider a husmess
that concerns them all -the business of The Retail
Merchants Association of Canada.
Of course. I do not  mean by this an examination
nf its internal affairs, the Annua! Convention pri
the proper opportunity  for that, bui an exam i u
of the increasing!)  important place that th.- A-s,,.
tjon, ami therefore the  R-etail  Merchant    ninvx
the economic  life of ' anada
hiirinir tlo- past ii'H  yean*, vour Assu.ut ,,.
come to he recognised from 'oast ;,> ( *ias* ,,* •<,, ,.
rial iiioitthpn-ee of The Ket.nl Trade ,,f tin   Dm
aud as such, entitled to respect    One of thi
(rations of tins fact that lias been afforded dm ■
past year, is the recognition m the Budget ol .. :-*
ciple \>>r winch  the  h'.-r.nl   Merchants  Asso*. nl
< anada has contended for several years tin  pi i
that the Sabs Tax shall be applied ai tin   ...
importation or manufacture
1 h<Te is a tendeue •>   in soon       ; 11 m to i
this principle with the mauuei   bji   whieh tlo   '<
passed on  tr*uii  the   Man ifn * irer oi   W hob ■*•. i
the Retailers, but tins, wl  li   - portaut   is a inati i
di tail ss not j; v issue whiel  thi Retail S\-1 I
fought for    Other content ioi     \n ' wavs beei  *  st I
simplest Hud thcrefon   the most ecoi    ■ *    *
applying tlo* Sabs Tax is i«» collect  from the «
ami in convincing the Oovemmenl  a   Ihi   -
ot th:** pr neiple, wi have iendi ret) h -■ r\ iei  -   *
\y to Ket.nl Merchants, but ?•• *  ■   p ihi •
cause all  pronotin   in  the  eolleetion  ol    * rei
*i inuslj   benefit s v\ er - '■■ ■
•"w '*< onn one nt the m m .  items in •• ir A- i
ation program that we have a-   omnlishetl I
Program I ial wc do not ap log *•   1 i    ml  to
Retail Merchant wi... reads tl * w lim n   I want to
,,,ls   there w mucli   - * to he done ii   thi   nti n nts   I
legitimate   ri tail   merchant!!* ug    n  Canada      ml    I
CAN BE DONE hy cooprrat   n
liave you a problem   ii    our line of tradi      ih I
together u ith y our f< Wow   .*, • ,,  ,..  in that    ne       I
UP°» Thi   Retail Merchants Ass,,, iati n ,.* . ,'■ ...... m
awnst you in organizing your hue,   Th.-. have the
,;I|""',A already sel up at vour service    Don'I let tl
nrsl tlifficutics that mai crop up discoura re   ou   hi
w,t.h j)     ■'•- prepared to give at  bast  as mn I   I
;"1'1 thought to your Association as vou prohabl
'" { ommunih work    Vour Association is pari rd   n
i"IM1"'^  and  your tun-cess   in   business  makes    o
community service possible
Many  important   reaolutioiiH  wen   eonsidered
•v""r dominion Board Convention last   lugus!    So   .
,'"l"','n'"'1 slll!' matters as fair trading policies; otl • r»
various legislative enactmenta, which latter will hi pn
s,,,l,7; •'' '!i' oexl nesaion of the Dominion Parliament
Phe working out of all these issues to a sued ssl
conehwion  depends  in  a   large  measure  upon   VOl
i our Association is loyally  nerved l.\   Kxecntive offi
<'crs, Ilonoran as well as paid     In mho- own interesl
,ls.   ,    ;|S hy  wny of encouragement to these men, I
ilsk  '"'  your whole hearted support   for them ever*.
Where in ('anada m  |'i*j |
i ours Bincereh,
.i a r,.\\ni:u>
President, Dominion Board, The Retail Merchants'
Association of Canada. lm* THE BRIT1SB COLUMBIA RETAILEK
with which H IneorporiUd the B  C. TRADE REVIEW.
GROCERIES fi* PROVISIONS
GENERAL BUSINESS
ntei m   1024  •■■
I * i i,  i-l's    .   I i      M
,.'"    iijilllllisll
i. , .i r    ii
. ■ me 11 ■ so tk**"
ifcj- being the small
tinn i n ess, i n u I e a 1 I
Irnier i"o'. •..■■    Bid
lllg  C»rw aid  to  gl > Bl
,j. e| twelve moi •  -
2\
a ven   tie
ar   lUSl   pasl   V* as  a
ii ,   of the  most
..-I- of failures in
• ii i rade is on a
..h, ss o| nil tics Tiption
mm ii   V
J...H
, I ,   , I     , , I
• r' ■■* * !
Sugar: S n<
.is'   ! i s s U' *  "
,  ,  n        sr\ M A       I • dUCtioIlK
retlu t ions w ere »oi leipat*
u. re b'W    The mark<
.i\
mcouver our*
■ m 111 I *  is ?o
rk ofl ' lie ii'*"
[gi   • under
>;•!.'!..:  six
I Vancouver.
hi rl  other mi
■■'  [I) r    ill    thU
in hot    *'■s ••
i I  ■   f' o-
it . | critic
us natur
.   , >  some
i, in r cent.
\y   it
i in-*
i; M
H ll
A
M   '
il in
and
the
|f    sll
iierc
par.
rs ***
nek**
u . .1
,s   We   tlllll
'   ;    ' |t S     Uli        tOlil I'A
mnoy   markel  e nitfx< ■•
.1.1(1*1,1'   ■:       Is'      'Ml'      Sj'.l.   ' i    '
•   oto each indi\ idual item
\ .. •: . iiiohI import nn'     an
•.  n -addition to the " o,
.■ ■ Baking Powd< i  Is s "•
is 12 nt
ia a '-j
i. **
* " - Lye Is  I
rintics bulk  biscuit  up ->'  per
ysl Yeasl 36 pky
I'isties Sudan Is 1' : " s
risties bulk sweet biscuit up '-
per U>
logg's < 'om Klakcs  16 p** ■*-"**
Wsxtiti H6 i-h'-"*
i. eolll"
k .md un-
>*     I   111*'!*'
effect ve
ii of our
,    •   , • rum   u
;, ..<.-.   however, \v*'
s sii.'Wim: the new
0 t|
$    O llll
l2.2o
'IS,
S    Sll
A.l o
2.10
.; ,60
'1.60
\, w
- !l.2"»
12.50
10.10
OlUI
5.9.")
*i 20
[V
3.80
Quaker 36 pkgs           :i.40 :{.")()
Sugar Crisp 36 pkgs     3.25 3,4.0
Poal Bran Flakes 24 pkgs    3.25 3.35
U rape Nuts, 24/pkgs        3.80 3.00
Roman Meal 12 pkgs     :U0 3.80
!•''•> v ( a 24 c,          3oo 305
Coffee, local blend 48 Is     52 .55
Coffee, imlk. all lines up l to 2c per lb.
pound.
Brunswick Sardines 100 l/4       5.50 ."),70
Del    Monte    Seeded    and  Seedless
Raisins '4*- 11 oz 10 . !>■',
36 15  oz.                             .12'... Vi1*,
Sun Maid 48 11 oz                           .lo1- 10%
36 L5 oz.                                 .13 .13V4
Currants, reeleaned 60 bulk                .15 .13%
Knox Gelatine 12/pkgs                2.10 2.25
Jain Compound 12 1                          6.50 6.00
Marmalade, local brand  24  1     2.90 3.10
local brand 12 4               8.25 8.80
Keiiler's 12 4              8.95 9.25
Squirrel Peanut Butter 36/1       ... .   '2.40 2.30
So. 1 Japan Rice 100 Ib. bags          128.00 132.00
Cow Brand Baking Soda 60 1           5.70 6.05
Sunlight  s..ap 24 4                           .">.4."> 5.55
l.i'eJiUM    Soap                                                                        7.80 7.90
l.nx 72                                     7.S0 7.90
Kinsu inn                                           7.05 7.25
Royal Crown Soap 24 5                     5.45 5.55
Pcarline 24 60 oz           7.00 7V>0
Ivory  Snap   100 5 OZ      7.00 8.00
\i c. Washing Powder 24 pkgs           6.55 6.65
Old  I bitch  Cleaner                                 5.05 4.7.")
Rogers Syrup 24 2                            4.45 4.2")
12 0                                     5.25 4.85
ii In                                           4.8.") 4.4.")
3/20                                      4.75 4,35
Domolco Molasses 24 2                      5.25 5.50
24 2                                        7.40 7.80
12 5                                        6.10 b.4o
Cross &  Blackwell Vinegar 36 qt.     3.60 3.70
Del Monte Pork and Beans72 buffet     ,95 .85
1$ 1                                      1.50 1.65
24 2                              2.00 2,10
Jit addition to the above changes tliere has been a
slighl revision upwards so as to take care of the new
ia\ on canned mcais. tobacco, cigars ami cigarettes,
•ill brands.
Other lines on whieb no price changes have yet
taken place but on account of the increased sale tax
in nil probability will advance in the very near future
in,-hide brooms, matches, pure jams, paper and paper
'.airs, canned fruits and vegetables, pickles, toilet;
naper, macaroni, Jello, Campbells soups.
_______ 10
THE BRITISH COLUMBIA RETAILEB
,,,.,! ti.,. t;  c, tk uu: REVIEW
•li
aim
With whii-li is mcoi poi
eQehuut n
"J**.
Baking Powder
Contains no Alum
Absolutely Fun*
THE W.H. MALKIN Co. Ltd,
VICTORIA. VANCOUVER NANAIMO
WILSON BROTHERS
Established 1890
Our Motto is "SERVICE"
We cannot offer to sell you goods cheaper than any other firm is in a position to do, but we CAN
give actual facts to prove that it is
ECONOMY
to deal with us
Sordid WILSON BROTHERS. VICTORIA. B. C.
Wholesale  Grocers
SHAMROCK BRAND
HAM, BACON, BUTTER, LARD, SAUSAGE, etc.
First Quality packing house products pul up bj I' Burns & Co.,
Limited, which means they are the highesl grade, always reliable,
and withoui equal on tin- market.
YOU CAN RECOMMEND SHAMROCK BRAND.
P. Burns & Company, Limited
VANCOUVER
CALGAKY
EDMONTON
eBaigSBTSiWimwuif ■'J I
I'm: BRITISH COLUMBIA RETAILER
with whuh is Incorporate-] the B C. TRADE REVIEW.
11
WHOLESALE AND RETAIL GR0CER8 TO MEET
.t!«ler that a better acquaintance may in* fostered
j,, • v • en tne wholesale ami retail grocers of Vancou-
\. .iii'i as the means uj creating closer co-operation
'.••ii these two factions of the trade, .< social even
i •. to be held "ii January UOth when the Grocers'
v a of the Retail Merchants' Association will have
ii.*   • ii■*,!*   guests   members nf Vancouver's wholesale
A number of important questions will be placed
(■.fori the visitors, one ol which will he the suggestion
* ..'i far as retail grocers are concerned, the whole
ns should make an effort to have [be u**\*. sales tax
. i ipd in thru- in\ oi< es
OLEOMARGARINE
Manufacturer*   and   distributors   issue   pamphlet to
corral mn nfcrmation. broadcasted to the detriment of this product.
\
onl ag ti   m-  * i ■ d< s.i- •   ••- ri R M A   In a7.
. rters at  Ottawa, legislation  will  aga n  be  intro*
ni ' ■ •  next s<-ts:• >!  ..* *  ,  Dominion parliament
• i   iiurpow  of g *. ng reta    gr ■■ * rs I he right to
•   mai .-•».   >,, g| ^  ,,' incir customers who may
*     \ com **•• and interesting pamphlH   s to be
it* ; nmong the grocers ol Hi tiah Columbia tor
i:    .   oj  rorri  liny nn>   misrepresentation re*
ling the qualit) and '• ■• i<  to tin   • nsuroing puhhc-
• :   .■ >. that o |{ .,* twentt * rec countries listed
*;..•-"  i   um |n    ft (be Oil!)   One where the sab
- * ' ■    n ?*i nl * * ■ ■ I, and :*  is claimed * lial
! m *'••*•> m .  , | r r m )\ r p j*» poii hi bl e f or t h i s pr oh i
•.iiu'o the     nsuming pul    - genera in  and es
m .a -.  that • ass who ar-i  unable to purchase high
• I butter are in favor of its manufacture in Can
Tl i  ■ oi turning public must decide whether this
I  ti in ubnll occupy a place on tl c counters ol th«*
grocer, and ths grocer b\ means of the pamphlet
'•   •■    he will  receive through th.*  Association, w 11
■•■ "Mi* .>, bi iter Judge of the merits of oleomargine and
■i" w'ie'inr th-- vitamine deficiency in vegetable
rgariite   onstitutes grounds for claiming thai such
■ food is unwholesome for children, or for prohibiting
is n anufaeture or sale, sii  • tt   foods are deficient tn
or moro essenI ials
COCA COLA COMPANY OF CANADA FORMED.
ihe formation of the Coca-Cola ■ ompanj ol (.an-
Limited, and the i lection of William M  Brownlee,
tnerlj  president of the Cable Piano Company, as
uaging dire lor, are announcements madi recently
'■•> the head office at Toronto, The new compan) to
■ unci mn January 1
The Coca-Cola Company   Limited has an  invest
wenl m the Dominion of more than 14,000,000.   It
on its mils more than '^,,,, employees in eon
'lion with its twenty two offices, Included in thc
ftunouncemen1 is the election of Claud Duncan as sec
''"tary mi,! assistant  treasurer.
Mr Brownlee will supervise the four manufacturing plants located at Toronto, Montreal. Winnipeg and
) ancouvor,
iirp
ii pi
VICTORIA GROCERY BUSINESS SOLD.
Macdonald Consolidated Limited take over Simon
Leiser Interests.
The fee,.nt announcement of the formation of Mac-
donalds Consolidated Limited is followed up by the
eompletition of final arrangement whereby this large
grocery house acquires the business of Messrs. Simon
Leiser & Company, Limited, wholesale grocers of 52*4
Vates Street Victoria. It is understood that this business will he run in conjunction with their Vancouver
house, under the direct supervision of the Vancouver
manager, Mr. Harry Maddison. while Mr. (-leorge Ingram will hold the position of assistant manager at
Victoria,
Mr. Maddison joined the eompany nearly fifteen
years ago, having been associated with Mr. Harry
('""per at Edmonton for a number of years, and in 1917
started the Calgary business which latter is now one
of the big branches of the institution. In September,
1922, he took over the management of the Vancouver
branch.
TO ADVERTISE EXTENSIVELY.
The executive committee and management of the
California Prune and Apricot Growers' Association
baa given approval to the greatest advertising effort
that the association has ever undertaken. The plans
contemplate the use of newspapers and other media in
local drives. The results the association wants are to
sell each, year's crop within that year, to sell it in an
orderlj fashion, at the best prices consistent with
good business judgement and market conditions antl
to eliminate as far as possible the purely speculative
element from the market.
PRICE MAINTENANCE IN UNITED STATES A
CERTAINTY.
That price maintenance will becomi an established
facl "ii a definite basis in tin* United States in 1924
is now practically decided, For a number of years the
question has been tossed about among the courts, sometimes being upheld and sometimes sat upon until manufacturers, wholesalers, and retailers did not know
where the trade was at. Now it is expected that a bill
will be put through Congress making it legal for a
manufacturer to tix the resale price on his products
and to uphold that price by declaration from the wholesale ir.ule and even from the salesmen of wholesalers.
Canadian manufacturers have never been actually
denied the right to tix the resale price and maintain
it, but many of the trade have been uncertain as lo
whether it was actually legal or not until it was upheld recently by  an appeal court  in connection  with
tlie case of the Attorney-General of Ontario against
the wholesale grocers.
i
""*■■■■■"' MM ■ •■:<■'■ -
■    ■
* 12
■Jk
I
1??
IB;
i
THE BRITISH COLUMBIA  BBTAILEB
with which is Incorporated tha B  -'. TRADE REVIEW
anna
TUDOR
TEA
" The Tea With a Pedigree "
Is being sold by 369 stores and grocers in
British Columbia.
The most profitable package tea for the retail
trade.
THE PRICE IS NEVER CUT.
El
Bleixded and Packed by
iuck&lichtfoot™
\&i\covverfBC
EDDYS
MATCHES
The EDDY plan assures the
grocer his fair profit for every
dollar invested in EDDY'S
MATCHES.
Since 1851
The E. B. Eddy Co. Limited
Hull. Canada
A   FRENCH   SAYING  CLAIMS
" It's the Sauce
that makes the Fish
br<( from prfSertM
ttifi or artificial
coloring matter.
Tliere ii oo better
sauce   for   Fish,
Effs or Meats   fc?
thin
Clark's Tomato Ketchup
Canada's National Condlmi i -
Dlspla) ihla quick telling produ* I ai d El
W. CLARK LIMITED,  Montreal
foUblltJimants *t Mont****!, Qui i st   Rtml, Que m<r
Harrow, o r< ?
WAFFLE BRAND FANCY TABLE SYRUP
IS EXCEPTIONALLY GOOD.
Note:   We could  not  improve  the  syrup  so  we  have
""proved  the  container.
Kelly Confection Co. Ltd.
1100 Mainland  Street
VANCOUVER,  B. C.
vm THE BRITISH COLUMBIA RETAILER
\Vnh which in Incorporated the I: C, TRADE REVIEW
13
SALES TAX AMENDMENTS
addiS 0Ml list of K00(l8 t0 bl exempt announced by
the government.
hortanl additions to the list <»f goods to he ex-
mder the Salea Fix Acl have heen announced
vo\ i rnment.
order-i it-council providing for these uhaugea
, -,, ,A},-r\ d&minry 1st, and the text of the state*-
,    -si.,i h\ thi Kovernwent iu bh follows*
1    I itual covering! for gooda noi auhjevl to the
N ,, ijjioti or HtiSfs i;i\    The prin ipal gooda cover-
I *.. thi» item would be coveringm for Rour, sugar,
. s.' butt* r. lard, oatmeal, i-ornmeal, fruit, fish and
• h*UHl .1 nulk.
'   The materials f*>r the nianufaclufe of usual cov*-*
.   .   fl ** would n\no npp\y to the name products nn
■ .   laual roverinfja reft**rred lo m Clause 1
Woollen rolls or wool ynm nrUi-il i»> n producer
from such wool supplied bj him !'>r ins own
A
i or w**u
<ni s'
!,-*, . titimerati*<i in ini*>iom-H tariff item 602,
;., .,■.!,■**« of; col vs ' mis o! medals snd
i !•"*',!*.■■ s!,un|'H trophies and pro
.: ..■*..: .,«. * iiiorar) dis!
oompelil oi
m . numerat^l iti rtonw laril! item 1 19,
me or grape sugar a i •■*** syni] and corn
*. n\ rui r con!sit ns ••■■*■ in X1 ire Ihereof,
and other avi ijwcloselj resembling syrups
* uo\t exompl from the sale* tax puts th*1
I syrups al a serious ,;. sadvantage with
,,. imnortei of other svrups and molasses
i,    i
ah>* ||H<
no! lo in   licit    iscuitfc.
insumpl iuti or sau■- tax on print
w spapers,
.. .. * -
\V*A, w ' ' K
ri'll1' nlh
ni -r * or uw es itiHiveij m pr* ,*,   • ■.-
rterly, monthly and semi monthh nn :
leran   pap#rs   unbound,   hymn ooo
* -  a-* Sundae se moi lettaon pictures, is lo be ceil m nei cent  on the amounl of aa • coi i im] I oi
amendment affeci
..*,,!• industr> read
Manufacturers of lumber, and retail or wholwan
■ - dealers, shall obtain a sales tax license,   Such
■ * *1 hi! niaK.* ir*««n''V\ Munis and accounl for the
imp! on of wiles tax of their sales of lumber lo
eenaeea    T -  tax shall be computed on nol less
ii  ■•' ner cenl ol their selling price to such pur-
A New Year of Service
Sol morel) gelling youi cu lomert bui serving i iei
Maklnn ""  helpful suwteatloii    Planting lhe health
Idea    Reminding  them,  w,"'n  ,h'*   ,,>n^'''    "Have
you enough Flelachtnann,« Veaai foi  lodaj  and to
on ow, Mi    Ri ow r.!
Them  ari  lhe little gale-poati on lhe grocer's road
lo »tM s let. and sale* and piofli -■
The Fleischmann Company
YEAST
SERVICE
Green coffee, whirl, hitherto has been exempt from
the tax, will now be taxable on importation at the rate
ol 6 per cent, exci pi when imported by licensed manufacturers who will as hitherto account to the govern-
*11''*" i""' ■' per cent, tax on sales of roasted coffee.
THE PEDDLAR MENACE.
Unfair competition elim'nated.
■There has been considerable agitation in retail
circles regarding tin inadequacy of the "Shops Lteg-
idatio'i Vet" as aM-M.M.: to lhe pedlar menace in British Columbia. A- ii origin! . ■• stood this regulation
«»mitted to take kma o lhe practice of peddlers ni.ti
hawkers competing with retail stores when such establishments were forced to close on Wednesday afternoons under the "Weekly Half-holiday Act."
The B, 0. Branch of thi Retail Merchants Association have been successful in their endeavour to pro-
t***** retail merchants from the pedlar nuisance as is
<■'> deuced by the recent amendment to the "Shops
Regulation Act" which reads as follows*.—
Any municipal council may by by-law require that
hawkers and peddlars shall not hawk, peddle or
sell any goods chattels or merchandise within the
municipality during the time shops within the
municipality are closed by virtue of this act or
the 'Weekly Half-holiday Act."
T! i*- means thai not only can peddlars or hawkers
be prevented from plying their trade on the half- holiday, bul will also be furred to discontinue peddling
goods ;if'V-r the recognised closing hours of six o'clock
p.m.
THINKS  WELL  OF   THE  "B.  C.  R."
2856 Catiboro Rd.
Victoria, 15. C.
The British Columbia Retailer,
101 M> rchants' Exchange Bldg,,
Vancouver,
Gentlemen:
A*, l hav.* quit the grocery business in the
Yukon and am now living in Victoria, and do
nol know for the presenl what line of business
I shall follow, l wish to discontinue the British
Columbia Retailer. Should 1 however again
star! in the retail business, I would not be
without your trade paper,
Yours very truly,
(signed)  K. Sehink.
•*»•»
ARE YOU HANDLING
RAMSAY'S
"QUEEN ROYAL
LINE OF
CREAM SODAS
Packed In large and small tins. A delicious appetizing biscuit. It will appeal to your customers. Ask
our representative to show you this line or writ** or
phone us order.
Tins biscuit will give even satisfaction, Let us prove
tins by sending you a trial tin at once.
Ramsay Bros. & Co.,  Ltd.
VANCOUVER, B.C. VICTORIA, B.C.
L 14
THE BRITISH COLUMBIA RETAILER
With which ti Incorporated the B  C, TRADE REVIEW,
Januai
Why not make
your cash register
ring up speedier
profits by handling a full line of
DelMonte
CANNED FRUITS
VEGETABLES Cr
FOOD SPECIALTIES
B>
Saves you time when customers ask for "Fresh Roasted
Coffee." That's exactly what Nabob is. Tlie vacuum tin
keeps the flavor in—you sell St "fresh from the roaster.
Kelly Douglas & Co. Ltd.
VANCOUVER, B. C.
Voonia Garden Ceylon Tea
You will improve your tea trade if you introduce VOONIA brand to your customer!.
Let us send you a sample, Mr. Dealer, so that you may know of its enceiient quality.
VOONIA TEA is packed in Ceylon, in lead packages ' \.'s and I'i, also 5 pound lead lined boxes, and will cost you, at present, 66 cents for M's and 65 cents for I's and 'j's.
It is worth considerably more on today's market
Vancouver Island
Distributors
Huntley & Palmer's
Biscuits
Rithet Consolidated
Limited
VICTORIA, B. C.
B. C. Agents for
Ross's Famous
Belfast Ginger Ah
I
m
*TWfeu»wr»f,-- .■■■    .   -    ■■■ vv
THE BRITISH COLUMBIA RETAILER
with which li Incorporated the B  C  TRADE REVIEW,
15
jhe following
GROCERY PRICES CURRENT
na are prices quoted for principal lines of leading wholesale firm*.    Prices quoted are necessarily
subject  to  market  fluctuations.
»,-, ,       . •     i>Mimr i um   ,\i,i i -'"     Oiycerlne
HAMSAY BROS   A CO . LTO ■      * ( ^ l3 | ^ ^ perdoz.    1.7S
.., j gweal  BttWttlt*  pftekaff*    , (   '.',",. .*m.'-    I"',/   *U»m   ma L78 1&/4 os bta ■ - perdoz.   3.26
::    '.;,^,,, i-^.f-*")*-'   ;.       o.,.'.*.,.^,: LIS     H^'ozjars  per dos.   2.40
V ■  V ».-*.»• tod htoda, I doa                l                  „; a     ._             ,7:, 14/18 oajara                        perdoz.   8.00
'V*.     bo*                          I ■" !   '                                                                                              24 2s   tins    perdoz.   6.00
■';   v.;,*, '             2  '  /   '      53Ti« *                     It'.OO        U/*  "na    perdoa 11.60
. ..    .• *    '   ' y            ,,   ii     I   , I M Jelly  Powders   (all  flavors)
j .  , ,  . , ,,,-•••   , •■  ^ '*,;-      I ; J      .'/.',, ,       ' io, 1 ie 12 1 oz..                       •     i"'r doa* '',r'
.   *              '   ' '                                        I . .     .'.;/ 1 IS Lemonade Powder:
.  ' do, 1 1"         12 4oz ctns  perdoz. 1.25
. ".,'.,   .,>,,'>,«.„,.                               IIS oz ctns   perdoz. 2.25
,   w   OlLLtn   CO   LTO                              •     *'•  ""     "J       « >•* *$£ ^                                ,„.,.„„, L50
.,   '    ''   "' ,,'   V J 1.1-8         12 Ss oz  tins   perdoz. 4.50
U/lt  Una      perdoz 8.60
r   ,.,    Y«#*t~                                                            "        ;,     '       .,      ,        \. I ;:.          12  5s   tins   Ptr lb '60
,.,;,/      ii. | :;,", Spices and Seasonings
 '.     2 : W Ulaplce  Ul S tlna                   P«r doa. LOO
f>** '  *"* m."                                                               ' ,,„ cinnamon  l»/3  tlna              per do** llu
.      i                                                    r.              ":               *     . ' s::. Cloves Li 3 tlna                     i*'**' *»■ l*J°
'."..''... U)mel ,.un.v powder 12 S Una        per doz. L7S
'      '                                                         , '" ■,'.   ,' .'        :   orange}  doi   I 15 Chill  Powder P*" a"z J-JJ
mm    Baking P ■»*••*•*•— " '   ,' . L00 Glnges* l*/3 Una Per ,1'r*'- '■ '
" '        ' Mace 1*3 3 Una I"*1' doB* M"
,   ',     '                                                                "   . '        '   ! I.M Marjoram 12 3 tins per do*. 1.16
(   | :                                                        V   " .      ' 1.50 Mint  12 3 tins Per doa-
an Nutmeg,  Ifl 3 Una Per *°* I-16
■ \.   .,,                                                    V    ' *        : M Paprika 12/3 Una V* doa .0
**   ■>•■ >        ■                                                           i ,. ... ., .1,1^ per <ioz. l.io
t* .     n. • Pnralej   1- •• una '
w        '!!'   ''"'      " '               «                       66 Pastry,  mixed,  lfi/8 tins      per do*. Lis
'                                                                               •■ es ,,.,„,,,, black,  12 3 tins        per doz. LOO
;   '-•                                    ,                          * '                                          6] pepper,  cayenne  L»/3  tins   per doz.     .20
'     ^'"!   "   ' ' "    V  •   '   V        n. 78 Pepper,  white.   12:1  Una      per  doz. Llo
v.,      S..14    CtM   N«     I-                                         '        '        ' I    .                ...   n.               80 Poultry  Pressing 12 3 tins ...perdoz. L00
M              *       '        x' *   '          „                                 v,; ,age   pound 12/3 tins  perdoz. LOO
T"     '   LuX* *v'''                                  1.80 sage, rubbed 123 tins  per-doz. LOO
^  *'*■*-      -"•* savory   12 3  tins   -..-.per do*. LOO
0   Ci-<non*l«   »f   m*4SJ-                                                             THI W H    MALKIN  CO ,  LTD. Thy,ue   1= 3   Un8 ...per do*    LOO
"   *t*t  a- rl « ..Milking test** Products,                     Tumeric   1*2 tins    - P«*» l*_
1     "k,m,;.   -,.'.■ g    Vincent) , ift         whole Cinnamon 12 ctns  perdoz. .00
* '                                            perdos L40                    ..„.,,.„„,   is etna  perdoz. .60
CsusiN  n*U (OranMlet»«J>- li • m etn*                        '     , , ., -5 Whole Nutmegs, 1-               „„,**„. 90
.      .,              .              ■    , • ,   ,.,                                     t*r4°* * 'J        whole  pickling  12  ctns   per doz. .»«
"..    M  J          •   :   '         '                     i .   ,     t.   .. lU,                         Celery Salt, taper bots -  per do* 3*W
I " "*•   I   *  ''     !  ''   M     '",.,.  ,,,„ S.00         curry rowder, taper bota  perdoa 8.316
 ill '"     '' "*   .. v.       '*    , ..perlb.       -65
. *  *    m v. 1     ■ *   • ,„■• .;../.   17.86        10<* Is     k ..
pk«»        d*»» J . ' *,  1   ■ peril).       ■*>'
".     ■.;"•— "*    ' -■•■•  •«''•'  .. 5oda ,;s;ina  aj ,s8  sorted  .....per ft       .W
..,,.,...•   >k>«    * 1/4 oa cms 1"'! li,z       I;       ,1 k-          Per">*      'bS
im ■- , i„.r dos     ■*>*-■      l- *'•
■ , ,     11   ,'. * I 1   in *: s    ' Vinegar „ Kn
per doz     -J.0U
per doa   2-25        24   nts   	
Marmalade „   .
KELLY,   DOUGLAS   A   CO.   LTO (V    ,,„,„   pack) .. .,,   ,   rlaM l»*r  do*/..    ...»
per lb      •'* -1     ■ ,„.,• Ani.   s.2o
Nabob   PfOOUCtl i*. 12  I  htbo   tins 1
'     *- "'    "",:.'''!  (M*  ^   PW*m      1*50     •hl^,,t,.ll  ,2 x Una »r dos,   9.00
nnOowAm    II 13 01    .1 *» l/J■*«' ,,.. ,,,„.    B00 ^ t u/4 Una        per dos    9.75
"  '—     '    '," . « 1H  ""    j !,„,,.,.   12 4  Una Per do,.     *00
»•   ''—'•■    •*'•" = -*'"' Cnaturd Powder ^ ^    100       C}0086berry W4 tlna Per dos.   9.26
I'nwdei     6    ■«    .l"» I ..?   .-In.-* ,,.      1 OQ .    ,.,.,.   ,..   ,   Uns per dOS.    ■'■'
per 'i"/.    ' ■ txjganberrj   i-  1 tins •
,   .-'...i.,   80  la   • '*"■ s ft  roi* ,,     ,,  .... nn« per dos.   ■*• •"
,,.. reticn  n/i who _ .
na Kocta   :i  '••,'■   doa ,      . amwiriea -- .,       ,.>  1 iina per dos.    ow
* .'     nruf Bui  per doi       .75 I Mum l*/4 tins perdos.   7.7*3
'     *-   ''"' , „„ ,     Borax,  12 • "'- 60 Prune, i-   tlna i"           ,,;•-,
"''■i'i--    Una,   .1"* ,.,   .mfinltal2 lot etna uaapberry 12 I tin.*. ,,--.-,
K,Tl2/«o«  ema P*rdo.        ^ strawberry 14/4■ tl«
"*«»« m*\\\\* h                                ,ti fall flRvora) ,       ...                   P. burns A co.. ltd.
■     ti   lb ''• perdoa     ->                               Shamrock Products
.;   \mTt ;:;:;:;!;: S:S ^i™NiM-^^»    «
' ,l f*owder, doi ,   , l7 „„ Baoon, ahami-ock, 6-8 per ro
k ''•"••1'-* *» : „;.         I pi r    ,     4.00 Baked ham.  with dreaaing   per       ■    •
"I   Adding, do. -J       ;J01 '"«,^    ;>00 ^^^ Butter. Shamrock, cartona     .41
. Powder, small, doi Vj   K,(U,„,
M OHuti,   -.'   uu     UHK,   d'>*
'• I
,„..»p«?,H«rrt*!*i
«J«   : ■•■■■
■^ 16                                 THE BRITISH COLUMBIA RETAILER                           i,,,,,
wnii which la Incorporated the 0  C, TRADE REVIEW
dreamery  Butter,  without  cartons ,     .44 Crown Oatmeal, 24 6a, box of 144           1.80 Whltn 8w»n Boap. ha, box of 100
Cheese. Canadian, large, per ft         .    .26 Crown Olive, per groaa                           I » * hlte  Swan   Naptha,  box  of  :
Cheese, Canadian, twin, per ft. .    .    ■'-<•'* Cllmta or  Montreal  (wrapped)  bos  16 8.40 White  Bwan   Waahlng   I'owder,  J  tb.,
('ompound. Carnation. No. f..  12 case 10.16 Kngllah  Blue   Mottled  bos  of  20               U0 »•••**   of   .'(
Compound, Carnation, No. 3. 20-case 10.20 Golden  W«d 6a   bos of  I-'*1-**                    I.M
Cooked hams,  Shamrock,  per Ib           .40 Golden   Weal   Powder,   2  Ib,   bos  of  8* 8.8J
Dominion hiUns'  18*16 n's       ;           V ;:,;M*n J**' *** J  ;"      , ...               JJ R.thet consolidated
Dominion Bacon, 6-10 lbs. per lb           .81 Mondyke (wrapped) box „t ...                 *, v
Dominion Bacon, 10-14 Iba per ft.    .     .30 Klondyke   (unwrapped)   bos   ol   86         6,85 .-st, jamei" products.
Dominion Shoulders, boned and rolled    .13       Klero Glj erine, bos of 144                       V'oonla Cajrkwi Toa, s tb 66    \ tt. ..
Dripping*,  beef.   4 - lb  brk-ks  15 Linen   (unwrappedO   box   of   100 Ensign   Tit     la
Hams. Shamrock,  per Ib                      ..'ii Liquid Ammonia. 2 Ant.   qti   -bos  .'i     MS st   Jatnaa Coffee i«
l-fams. boned and rolled, per tb              •'•.' Liquid Blue, S dos   qta,  bos of ~i        ( 18 si   Jamea Coffee *»
Head Cheese, &ft, tins, each  50 Mechanic'*  fine Tar,  box  of   i*"1           S.*M si   James Coffee *%t snd >'**
Jellied   tongue,   per   tin      1.75 Mechanic's  Pine Tar,  box of SO              I.W st   Jamea  Kxtracta I oi
Lard,   No.   ,').   12  to  case                  10.4*5 olive Castile, cakes, bos  of 100             HO st   Jamta Extract!   l»oa
Lard,  No,   3,  20  to  case                  10.60 Primrose  (wrapped)  bos  of  25               IM g<   Jamea Bxtracta l-oa
Lard,   carton,   la-lbs.                            M% Extra hard un«:.,|.|M*.i. bos ol I         tfW .<,   jamea Bxjracia  l#*oa
Laixl,  No.  i, cartons.  80-fta.                 .18H Perfect   (unwrapped)   bos   ol   100           tW s,   jftmM  Alleplce,  I-oi                 bi
Mincemeat, kits, 25-tb, net, per ft.       .14 Write for Toilet and  Hotel Soaps
Meat Loaf, per tb 17 Special prices on '>.  10,  26 and  l»0 Clnatnon,   S»oi
Pork  Pies,   per  doz SS boxes. Black    Peppei
Pork, roast lega with dressing, Ib.          .40 Pendray's Lye   bos of  i*1                         •'• ' Curr)   !'>■«!.*-
Smoked fish,  kippars,  2Qb per ft,        .10V4 Pendray's  Poa lered  Ammonia,   !*>*»   .'* :'" Cayenne
Smoked   fish,   kippered   salmon,   10s                       Special pri         10, 56 and  ' Clove*
and 20s. per tb 17 boxes, Dinger
Smoked Cod, 30a per ft,               18 Pendray's   Water   Qlastt   Egg   Prtiervtr— Marjoram
Selected fowl, per tb 23 i',,-,,**-  JI  tins  pel   MUM                                   I '■" Mlftl
Selected chicken. per ft            .     ".' n,.,* Crown, box of 25                             I '•'* Mace
THE   ROYAL   CROWN   SOAPS,   LTD. ""' p"„,!''.'\.
qct  A- i asu •    >*;■•■ .■
Vancouver   Price    List—F.O.B.    Vancouver, Royal  Oown   Soap,   .'.•*.   !-'*   110,   I   -   t IM White   Pepper
or New Weitmlnster. Royal   Crown   Powder,   bos   Ma   "iti*.      1.6' Powltr)   !'•<*-**.*■,.
Terms Nett 30 Days. Royal  Crown   Powder    I   tb    bos   of   •" I.M imm,
Royal  Crown  Cle»nsei    bos   of  II   Una HO Papi ka
"Apex"  Soap   Flakes.  21   1  tb.   pkts.   box  1.88 ■.,„,,*   ,...11W.,    ,_..,     ,„„   ,,,   ,j                     n( g^,
"Apex*'  Swap   Flakes.   12  1   ft.   pkts    box 2.4g |;,,vi|   ,.,,,wn   Nl,..,;(    >..y   ,)f   ,„.,              (> Siv,,.
A Le Francaise -Oastlle, box of 23           4.10 1;,,vii ,,,,A!.   Powd<rr, -   v,i!t;.,„:(  :n.      ■ ,. Tln.. ..
Blue Mottled,  box  of 20                          6.30 WhUe   V\*ondei    bos of Tufmarli
ii
Grocery-men
—-" cash-in " on our
advertising
OI'll advertising pl'ogram
includes a serieH of especially prepared "copy" thai
will promote "good will" toward
tin* grocery-man. Evi ry time a
woman conies for a loaf of bread,
she is a potential customer for
other food products.
:
SHELLY  BROTHERS
VANCOUVER
NEW WESTMINSTER
VICTORIA
NANAIMO
A
^
ROYAL YEA5T CAKES
iK
Protect^ yourself
against variation in
quality. Stick to the
products whose quality is uniformly high
grade, with never a
bad lot to injure
your store's
reputation,
clMM   and lQse your
customers.
E. W. GILLETT COMPANY LIMITED
TORONTO,  CANADA
W'NNIPIG
MONT RIAL I'i
THE BRITISH COLUMBIA RETAILER
With which li Incorporated the B. C, TRADE REVIEW
17
More Facts
DID YOU KNOW
ihat Un sivi n»*".<' t>«r capita conimnpUoQ ol Hour
hi HriiUli Columbia o* 108 \^inmU HiiiHiHlh 1
Hut o!iS> i" pom■■'!'• oi .ui** in made up <>f
n c Booi
No wonder timet have beer quiet In B C—
VOU  ar*  Help change this. 4
THAT  >'.(* h   Jf«M   BHUfh Columbia   n-Kiib-tilH  COIIlli'
!•>■-*■ 8's 716,000 lo 'h*' fi*»ur Industry? V<*t
: pi om Bftli "' thia atnount li ipeot in
Htii!«h Colombia
Evidently the B. C    Mouiewtfe can taatiy br-ng
prosperity  to  her  own  communtty,
Royal Standard
Wild Rose Floor
ami "Help B.C. as B.C. helps you
Mr. (irocer
Sell
» t
Vancouver Milling and Grain Co.
LIMITED
Hud Office and Malls: Vancoom, B. C:
What Happens
'    *   i   ir pufctouier starts home from your
. -a ith ,t bas ol well, sn*} thing
to t\ i ■' bag burnt*'
Mosl  '!n<v  v*ou never hen? nbout  it.    } ou
■*, *-..-• friend cuntomer lesa from thai time
Using a
Continental Bag
is Bag Insurance
Manufacturer-*
The Continental Paper
Products Ltd.
OTTAWA, ONT.
AGENTS
Smith, Davidson & Wright Ltd.
VANCOUVER. VICTORIA.
90 per cent of
STEVENSON'S
QUALITY BREAD
IS SOLD BY
RETAJL GROCERS
THE  WISE  GROCER  WILL
UNDERSTAND WHAT THAT
FACT MEANS TO HIM.
Phone Fairmont 227
VANCOUVER, B.C.
Chloride of Lime
16 oz. Package
Supplied by all wholesale grocers
in British Columbia
Manufactured by
CANADA COLORS AND CHEMICALS LIMITED
Succeeding
THE JOHN B. PAINE CO., LTD.
Toronto Winnipeg Vancouver
Agents:
STARK & STERLING
'     VANCOUVER, B. C.
■ .-.*	
iiumiiliiiiiTJliai;'*'''*"1*''' xmmnmnxim i mnrntx' mi mtttimi i nn n iiintr-i^wia*^ 18
THE BRITISH COLUMBIA RETAILER
With which is Incorporated the B. C, TRADE REVIEW.
J.ii
ni;i! \
r» ▼ W"W^*
.•him
WV-  $
Irade Mark
UNSHRINKABLE
UNDERWEAR
FOR MEN
mm
V r *
iEH
*»ft.
it*-?
&z
*M"5^#
>'/'*$•
*#«««? M
V.ifK'm*-
J
Identifies exactly the
same qualities today
as it did before the
war,
Which is more than can be said final! underwear brands. While some
have been made down to .1 price,
"St <3corgc"
UNSHRINKABLE
UNDERWEAR
FOR MEN'S WEAR
is now being made even Utter than ever.
With your knowledge of underwear qualities and values your critical comparison
will convince.
For those of your customers who still want
the best recommend St. George Brand
Scotch Knits. Heavy Wool Ribs and Fine
blastic Combinations and Two-piece.
ir
m
LEN
Say you am il in "<Cht Vopc, th, Rth,U, faj,.. I'i*'!
THE BRITISH COLUMBIA RETAILER
win*, which i»
19
incorporated the l:  C.
ADE REVIEW
DRYGOODS and FOOTWEAR
Higher Prices Forecast
Raw Cotton  Areas m United States Devastated by Boll Weevil-Will Result in Textile Market
Advance      Canadian  Woollen  Industry Handicapped by Increasing Importa
tions of Foreign Goods.
,-w . ! the j*.*.*** ;>*.tr it) lap wholesale drj
ijejijfj nn far nn trade in i'!-it:sl! I'olunilua i**
- t>v s it | ,ts o,oH letter than 1922, accord
* im *..■■>  Vancouver wholesaler    Up until
fof distribution of fall  goods, business was
i) last   '.'   ml there haa not been the usual
* fall goods dtsti   I in d ow ing to the mild
| *■«.*,■ \\   I m -x   v. | eh  lm\ .•  been  mosl  nl
*•-   of  I  ■■  hi svj   i i\' t -garments and
!«*r  uici'ru.iU'       lilt*  IW'aHOU  is  UOV   getl I ..'
* fi i*vid«'iil lhal .< -." *..' snaii * rel ailers w ho
put 1 ng then* «n the markel Ix low thai
.   -  Mi nn lo enabh   thi n lo start *•.*->ith a
lira ill t!
H   11.
H     ..I      111
dn jjt* !*»♦ i-^
a ihe nnd
..-, v., "»8
p cot ton u^'O'i***
ivere put tin-re
High Price of Ra'.-, Cotton
,   | (V; |n mod * : 1 a 11011    |tlHl    -   '■ * ■! I
it ol       ■ *•* '     ...•'.       m     ghei    I ol ton i * ached
monti   . a,   ; m •   ,      do i   i   * -   price of
I ■■. m..* on.. •■-..■ .•■ • , nt  i   •■ of Vinci  -.ni cotton
•  nhiiwn n  •!""{■ of  I'i.2 is non hates which  is,
,"il    *.. caking, thi-' quarters of a  million  bales
let* l .. ■  *m  | 122   rop   Tl c w "*'•'• '■* supplj of cot
11 (I    . nd m the eottou vear lasi »lun  ^ •-> esl•
■ G *• 11" m    ... . s   as , (impart d with !),5iK).IH!0
v preceding year    \h >\ew ug whal has occurred dnr
a the tiast iwo   ears    I in * -'mm'- d the world has
m    IHMMKKI lisle**   iti re cotton than ii has tictu
pi id   '.i. s,» thai the reserv*1 stock iu cotton haa
ladtj depleted
Billion Dollar Bandit
W: ..• „ ••.,,   ,,,,„,,., ,,• the shortage in thc cotton
I In  I nited States grower has called Ine little
'   ....v.. ■  nn th,. boll wee\ il, lhe billion dollar ban
ii ; |}ii destruction hi V h voracious Insecl lo thc
' •    a ol m. nti r to th. world than lhe average per
r aware     h  destroys nol only  lhe cotton, bul
unions .i shortage of employment to those engaged
ll *  indttstrj     \U\ny mills have closed entirely be
ise their goods coal too much to produce on tl"- pres
value of raw cotton, the presenl value being ar
1 I ■'! owing to iio* shortage created, nol of thc acre
' planted whieh Ih greater, bul through tho acreage
<troyed through the insect.   Some economists esti
'Ic thai lhe loss to the eitiaons of tbe United States
■minis lo 12,50 per capita    During lhe growth ol
crop tin*, year, it was estimated lhal one million
Ham of growing cotton was destroyed per nay, s"
toal the people of the United Stairs now arc looking
upon the question not simply from thai of a local view
ol those affected in the immediate districts where cotton is raised, bul of the welfare of other people as a
whole, and in facl it would appear as though it is going to become an international menace and one which
Will affect our citizens very seriously unless cotton can
be produced to a greater extenl in the other Dominions
Such as Australia. India ami Egypt. So far they have
nol become a very potent factor tu the world's supply,
therefore, the public as buyers of cotton cloth are
deeply interested iu this situation.
World's Consumption.
i-Vr Mime years past the annual consumption of
cotton for world requirements has been twelve and a
half million hales Will cotton at the present high
price be consumed to tin* same extent.' Those in the
husiness do nol think so. The purchasing power of
the puhlie is nol ureal enough, Therefore, curtailment
in the use, with the consequent curtailment in production ina) he expected. In other words, unless cotton is kept at aprice thai the working man and woman can purchase it there will be a buyer's strike with
consequent deflation.
While those in the business think that cotton goods
will probably advance to the public over the price
which they are today, they also foresee the necessity
of some more thoroughly organized method to deal
w it'll thi  pesl of the boll weevil.
Woollen Goods.
Woollen goods are nol very much differenl in price
from a vear Bgo. Mistress goods have entered upon
the market in some localities and in some countries
at lower prices than a year ago, bul the production of
wool, coupled with the stock on hand of raw, does not
show thai there is a surplus for the world's requirements in the markets. Unfortunately, Canadian manufacturers have suffered somewhat severely from competition of the cheaper labor and industrial conditions
in other countries. A greal many goods have come in
from Ruropean countries and Greal Britain, It is an
astounding fael thai the immediate ten mouths show
twenty-four million yards of wollen and worsted cloths
imported from the United Kingdom as against 10,000,
turn for the year 1921. There has also heen a heavy increase in the importation of socks and stockings, whieh
has worked a hardship on the woollen mills in Canada, with the consequent result of creating a situation
in the IVist of less employment in those lines. This has
mode for the local wholesaler hen* a stronger competition and verj frequentlj goods have heen offered on
the market at cheaper prices than thej' really should
nt in mn i.niimn,mmmmm„»m 20
THE BRITISH COLUMBIA RETAILER
With which ta incorporated the -3   C   TRADE REVIEW
• l,
nuiai
''*■*•
Mills at Kincardine ana Owen Sound, Ontario
" We believe in the Retail Merchant. "
*nu. y
CIRCLE-BAR HOSIERY
FOR
MER WOMEN, CHILDREN
Silk, Cashmere, Artificial Silk, Fine Cotton
and Combinations or same.
Circle-$ar Hosiery gives your Customers satisfaction
and \)ou---Mr. Merchant---a good profit. Feature
Circle-Bar jor 1924, and your Hosiery Department
will mah\e a record.
AGENT
J. J. Mackay, 804 Bower Building,  Vancouver,  B. C.
Tlie Circle-Bar Knitting Co. Limited
Kincardine, Ontario
MltfTWt*
HOSIERY THE BRITISH COLUMBIA RKTAILER
' ■" '■'"   ■'' '!   Ih'*   11    i*.   Tl: \ I il-   l' PVtcmi
21
"• » '"■ tuadk i:i:vik\v
n-eii had Hi'* cosl of production I n considered
Prospects for 1924
With reference to thc outlook lui- l'i„*i, it would
if ad visa lib  tot retail tnerehauts to wit hold from
ulatiou snd boy then h • l mate requirements on-
niisi  ittarl cts on lhe whole sre deeidedh higher
■•, nrld eontlil ions sre nol   • I normal    Bul the\
■ .■• ot cllook ih*  fael thai m ueral indications in
.*•   itpi    ..' I    l-.isii* industries art' im-v, imiii
j»iii|> ami ■'-.■'
.;...(..   Ol    '■■!'    HUlllhif   ,S«*I i\ .
m t| ,'■ i era! shipping .*,
■ . i ',. I   doi w ->■'''■,'    '
M.tk'-   II)
..f urn
RETAILERS EXEMPT FROM SALES TAX,
ll1/1 memorandum from the Department of Customs
and fcxeise, the following amendments are made to the
Hales Tax, and are in force as from January Is;. 1!)*24:
Merchant tailors, dressmakers, milliners, furriers
Bfid florists selling exclusively by retail co the* consumer or user, are classied a** retailers and are nol required
to taki  oul a sales tax Licence,
ihe term "merchant tailor" and "aressmaker" in
tins regulation mean the ordinary merchant tailor and
ultiira) products show increases,       tho ordinary dressmaker who tits, makes and sells his
goods to tin- order of tin* individual customer on tin*
some premises upon which they an made and not
Ihrough agei ts or chain of stores.''
Note: This regulation does not apply to furriers
makinti goods for stock,
l*o.S     .    I
ut i«s ih.* port
.  all  ol   which
i ■ ifardiiu* tl *
Canada's Shoe Trade in 1923
J   E   Warrington. President, Sl.ce Manufacturers'
Association of Canada,
I s| 1
•  ■   ■ .id    !• ini    tl
.* i *..- compan**-   in
d st  VV i I- u   ' ini
m   Cai id ini    i  ItintrN
•
.l\ •
•eriis
■h nf
llll\
11
*•*■» nil's cnpilii    ii Uu even in in*-* * .*n' ■
I   , With tin iiutubi • ol new
\  keeping pa e wil    '  •  casualties,
• ,i lories slill is  is thr neighbor!*
iti  in tlo   Pro\ ince "i Qucb
mn
lo represent aboul lwo-thirds of thc (anadian
while '>iit.t<n<.'s production is spprox matel\ •••'
ci il  a\o\ tl |i Maritime l*ro\ ii i cs and British Col
■ -1 make up th<* remainder,
Production
l*rocliu n in has I ecu lower than in 11122 b>  from
■ I" per t   'ii reaped of number of pan- and b\
iii.h, .,  ,,,,. ,  | ,,, x .ii,,,.    The reduction has nol
>• distributed evenh    Indeed it has hen quite sharp
ii. the ease of the very fine lines, while many of the
.sn*** making medium and cheaper grade staples have
experienci d no diminution of volume and in some eases
actually have registered substantial increases. The
output in 1922 was approximately 16,600,000 pairs.
Thc falling off, when compared with the "peak" of
, ver 20,000,000 pail's in 1915, or with an outpul of 19,-
ItOO.OOO pairs in 1919, is especially striking and lias
been due largely to the suspension of export demand.
as a result of high tariffs imposed by other countries,
rehabilitation of shoe manufacturing industries of
Burope, a world-wide economy in the use of footwear, and curtailment of demand by the retail trade
while stocks were being reduced. A noticeable feature of the year's business has heen a shifting id de-
mand from higher priced lines to cheaper goods, even
at a sacrifice in somi cases of quality.   Factory prices
'have   heen   reduced   tO   levels   which   leave   little   if  atlV
profil and in many instances represent production ar
a loss, Factories making staple lines of good quality
in d low or medium price have heen moderately busy,
hui manufacturers of the finer grades and specialties
liave found trade slack. Por the industry as a whole,
produ -tion in 1923 probably has not represented more
than two-thirds of capacity, which it musl be remembered was greatly increased during the war. As in
1922, the industr) was verj quiet in the early pari
of \bv vear hut renditions improved towards the close,
Confronted with curtailed demand pressure for
lower prices, and intensified competition, the manufacturers have endeavoured by every practicalbe
means to pare then* overhead and economies have heen effected. The leather shoe industry
:s competitive to a degree probably nol equalled by
anv other industry in the Dominion. Even during the
t'a! years, profits never were more than moderate, and
under recent conditions il has been a continual struggle
for mosl of the factories to break even. At the same
time, a limited number of plants bj reason of special
factors and advantages have made showmgs which in
this industry are considered fairly satisfactory,
Losses during the year have I n heavy, as a result of wholesale and retail failures,   Then too, col- THE BRITISH COLUMBIA RETAILEB
Willi which is Incorporated <in- 11   C   THADK i:i:\n;\\
^i, aster Sellinq
CtJ        i   , Zm
hand hnUlma
yams -
because
ihey are
advertise
Head Office
DllllMMll,.,  I In (
Monarch Knitting Company, Limited,  Dunnvllle, Onl
HamnrrrriirnTi irrn 'im' BRITISH COLUMBIA RETAILER
""'•"  ''"' ""' |:   0. TRADE REVIEW.
2d
iS iiave lefl much c
pm have been oh
•  tirntr ii aiio   io  manu
10  • man}   a -^counts
have he.ii ui difficult tcx ;*> rs greater or less ex-
T is has impoaed upon ;he manufacturers a
burden ol unancing
Competition from the Unite;! Kur4d.n1
d to other tlifl    iltie** direel       tti    liable in
measure   lo   1 * nl m •* 11 1       ■:• 1    opiuei   n   in   I
\\
1 > 1
*
nuo
.
Wkoles&ler 1 DifflctUtu
M
ii rutin njr
1   (l   ha\ .    obtll UK ll   .did   I
11 •■ proeeas of .   11 •
m'   ,'  ; ■■..   .,   7,   \\ lls   i ■
iu r for fl nion  lieall
Bettor Prospects for IBM
o ii h. t i,.),. ijoen not     peat  lo   *e
ly w hieh the disabilil   * 111
■ Vo... trade iu I 11 in
Ve  t,,  dissolve  at   ||le  '
•, 14     ive I     '   !  unci'
■I n,-\ ,■>■ i*i cas\ "*■ pleas
inquest ionabl)
11
11 ifciu rain .
ll 1   process * o
nil branch-
, 1     11 ml ■ ■     '
\ I ,1!'.   10\ c! * I  e
I'"*-*, conditions are such as to afford reasonable
Bounds Por the expectation thai this year will see a
steady betterment. Por the most part, the difficulties
confronting the shoe trade have been the result of a
generally unsatisfactory economic situation in this
country, The large agricultural production in V.)2d
has help..,1 towards improvement. The proceeds of the
harvest 'I'd nol conic fully into circulation until late,
bul conditions throughout the West have heen improved. In the Maritime Provinces, too. the situation
more satisfactory. Lumbering operations
be extensive and some moderate improve-
••' nl appears to be taking place in the fishing
industry, Mining activities on a more extensive scale
cannot fail to hem fil the shoe trade. The export trade
outlook sn far as footwear ;s concerned is not encouraging, bul a small amount of business is being done
and tins may he increased steadily. Collections recent-
I) have been somewhat better and while it is too much
lo \M*t thai all shot  accounts which have heen in dif-
'ulties will he able to work their way out, neverthe-
1-■■* Ihe several branches of tin* trade are striving to
meet the situation hy every means in their power.
Stocks, generally speaking are low. Buying has been
done most conservatively and any brightening of the
retail  shoe trade situation  will  affeci   the manufac-
■ irers ami wholesale immediately.
I   ■    'onditions of the last  couple  of years have
roughl  much  needed and satutory lessons, not  the
-*■ "i which is the desirability of greater discrimin-
nl on   n the granting and use of credit.   The Associa-
■ 011s of Manufacturers and  Wholesalers established
■ s year a Shoe Trade Credit Bureau, through which
there .** an exchange of ledger information. This new
servi ■ s working nol only to tho protection of the
- ■■ ■ .  houses bul also in the interests of the respon-
mer harts who are deserving ol  reasonable assistance      1.1    is   proving   of value iu detecting the
:iir tcs" ol  lhe   ndnstry and in making it difficult
for irresponsible or dishonest elements   to   victimize
shoi   manufacturers and  wholesalers practically
■■■ •   ■:* V! or Hindrance   and to the disadvantage of
■ :-.'■ imatc tradi.
In summary, the shoe trade in Canada is nol disheartened. I* has 'orru passing through an experience
ol severe lesting and no one professes thai all the
• "*.■ |]| >,s as ve* are behind. Bul the trade today i.s
1 1 .1 »afer footing than it has been for some years and
con i * cms are brightening. The shoe trade in Canada loda> lias production and distribution machinery
Icquate *' serve a considcrablj larger population
• ,,. there is al present in the Dominion and conditions ma*, not he altogether satisfactory until the situation is corrected by immigration or otherwise.
Nevertheless, the shoe trade is looking for a rapid development ol the Dominion and :s expecting to share
In th,. prospen!> which such dovelopmeul should
bi ni*.
SHOES COST 5 CENTS LONDON-VANCOUVER—
11 CENTS FROM TORONTO.
According to the Financial Post at the last confer-
,.,,,. of the Ontario branch of the Canadian Manufacturers' Association il was shown thai 011 a pair if hoots
the water transportation cost from London to Vancouver is 5 cents, while the rail transportation cost
from Toronto is 16 cents a clear advantage to the
British manufacturer of 11 cents.
«mmmmmmvnmtmsmmwimm»mmsmmw* L>4
THE BRITISH COLUMBIA RETAILEE
Willi which is Incorporated tin- I".   C. TRADE UEVJBW,
N'H i ii a!
P
LABORATORY FOR WOOLLEN MAKING.
To brine* to the Canadian industry the fullest bem
tit of modern scientific* research and development, the
Canadian    Woollen   Manufacturers' Association will
equip and maintain in Toronto a laboratory which will
deal with the peculiar technical problems in thc pro
lems in the production of woollen goods.    .Made at the
regular monthly meeting of the Executive, the decision represents an important step in the recognition
on the part of manufacturers, of the valuable com
mercial application which modern chemistry  has to
practical industry.
The primary steps toward the establishing of the
laboratory have already hi en made, and a chemist is
at present studying the manufacture of woollen products in one of the large Ontario mills. Following the
presentation of a report of progress, tin Executive ol
the association unanimously decided to proceed with
the program laid out, with the result that very shortly
a laboratory in Toronto will be equipped with thc latest scientific apparatus and will be manned hy trained
investigators.
STUNTS OR STRAIGHT BUSINESS?
To injeel a littli variety into any merchandising
plan is profitable, if only because il serves to keep a
husiness man from getting into a rut. but whether a
brand new selling stunt, heralcb i with a greal flourish
of trumpets, is necessary at frequent intervals, is
doubtful. The worst feature of anj spectacular stunt,
whether pulh d off by manufacturer or retailer, is thai
though it may acl as a temporary stimulus, the stiinul
ating effect grows weaker each time il is used.
Om* such stunt was recently tried by a Vancouver
store, which offered a certain nationally known a.'
without price, the purchaser being asked to place m a
box on tin counter whatever sum he thought the article Wiis worth. While all men are supposed to be
honest, yet is would seem thai uumbers of I hero ft! '
whatever obligation they may be under in accepting
the "priceless" article was fully discharged when tl vy
placed a niekle or a dime m the box to pa) for something which, at a conservativi estimate, was worth at
least 75c.
This you-set-the-price idea was. of course fostered
by the manufacturer as a means of disposing of over
stocks of the article in question, and while it may hav.*
been spectacular, it  was certainly uol  g I husmess,
d for no other reason than it gave the impression thai
the arti de was eithi r worth very little or lhal its form
er priee had heen much too high,
It i.s plain to be seen thai while a novel selling plan
may be of some value, yet such a stum as outlined is
in the best interests of neither manufacturer nor retailer, least of all the latter as he, coming into din t
contact with the buying public, is likely to experience
the full force of any kick-back from this kind of sales
stimulator.
The re-tailer is performing a specialized and neces
sary service, and as doing so is entitled to set the sell
imr price of the merchandise bo handles. To permit
tin public to take over this function js not onlv put-
ling a premium upon dishonesty, hut is giv;ng a wrong
impression as to prices of other commodities THE BRITISH COLUMBIA RETAILER
wh In o porated the B   C. TRADE REVIEW,
25
u
Rl SINESS  CHANGES    BRITISH   COLUMBIA  AND
ALBERTA
hW
irOVC
BRITISH   COLUMBIA
Murti
A  v<c
Joi
V
Hon .!*.'•       ■ [■
[lion   r< d '.   - .
\|.-     i*
Edmonton —
Masdonald-Cooper Ltd.  -Being absorbed by Macdonald's
Consolidated Ltd. (Whol. Gro.)
Christie, J. w.   Opened branch at Lethbrldge (Leather
and  I), C, i
M O r i n v 111 e —
Reported admitting II. E  alone to an interesl (Drugs).
Patricia—
Monro, J. a   & Co. Ltd,  -Assigned (Gen. store).
Stony Plain —
Bank ol Montreal   Closing branch.
Tofieid —
Dominion  Dank   Reported closing branch.
Vermillion —
Smith    R     \     sun. filed   bj   I.  Winters   (Harness).
Xf    e
Kei   i I ■• <
let
Ne t "
i •■ <    iv*
i \
M      K
M
lo  \\      •
Al Bf RTA
''«'    kb4tt4
B * u d e r htim
I!        s
Bt itkti
B .i ' morfl
M |||    ;.,.
C-' ;-o >
i,. *.. ra!
R    I)
it     ii
\t    1'
\    KIWI
!,.    M
•1   bv
i , | . ,, ,
,*,   CO
|;,;,M..i    Hill
Streel W
ovni !-!m
Ci uficid
Id i ....*,..     Ltd     I!
(Ial. I Ltd   (Who
.v   r ■ •: i I ' I. i ■ I       Sll
I   ,, I   ..  iM  •
,i, ui |,, il  !■   M»« ilonmn
tin I  "; s '
COCHRANE'S   COMMENTS.
ON EXPRESS RATES.
Say, Mr   Editor
l hear the Expr >sa COMPANIES
Saj lb* :• need more MONEY
Thai's ali right, SO DO I
And perhaps yon do Tt M i
Bul lh< j think thej can GET IT
B]  ralsii k their PRICES
B .' ll llu s  wi ie selling PRUNES
Instead ol IransPORTATION
They'd know  BETTER,
Everj grocer KNOWS
T;..i*  ■''.-.<   mm.' mhi CHARGE
Thi less >*ou SELL
And the secrel ol PROFIT
i- io give the SERVICE
Thai people will P \\   FOR
v -'!*.«   price thej will PAY
II l raised mj PRICES
i*:  oi fifteen PER CENT
Would l gi' RICH?
i rather think NOT
\!\ customers would QUIT ME
*\nd bu$ from Charlie WOODWARD
(IL was a countrj merehanl ONCE)
Bul bv REFORMED
\*id now he bas n swell JOINT
l iov. a on Hastings STREET.
If I wi rt  an EXPRESSMAN
id make my rates LOWER
And count on making PROFITS
Bj carrj ing more FREIGHT
And being more USEFUL
Bul lhe "rouble with those GINKS
is thai they're too WELL FED
h v v r i  u
.,,' io bu- fai  DIVIDENDS
v d «'..« n thej maki  a LOSS
\,  w,   all  i\o once  In  a  Willi.E
Thej think they're being KILLED
v.id yell to the Governmenl for HELP.
\. for no. Vm OFF THEM.
I tvi im* goods bj  FREIGHT
Or King George brings them In the mail
i*|„  onlj thing I •'x,'•' EXPRESS
IS ;|'*  OPINION.
I) Cochrane,
Merrhau!
Queen Charlotte 26
THE BRITISH COLUMBIA RETAILER
With which is incorporated the B. »\ TRADB KKVIKW
The Salesman Who is Alert
lilllll.l!
P
THE salesman who i* genuinely alert, ami who
ean "read" his alertness into his business, has
just about fifty chances of success to one chance,
as compared with the -good-natured fellow who goes
about from day to day without actually seeing more
than a small fraction of what his eyes rest upon, and
his ears hear.
Alertness is in a measure natural to some, hut it
can be cultivated hy anybody. And one of the most
important things in cultivating alertness is to appreciate the value of it.
There are people who boast that they have no
"hump of location" when, as a matter of fact, they
know the points of the compass as well or better than
you or 1. But they go along absorbed in some main
idea, and their minds do not register a picture of the
house with the queer, perky roof on the corner, or
the stretch of poor pavement, or the peculoar beauty
of a eertain elm tree, or the way the grass grows
down to the edge of the road at a certain point, Consequently this individual has no landmarks by which
to he sure of his way back from point io point. It is
not a matter of a "bump of location." bu! rather of
observation of details.
When we were children, we used to play a game call-
ed ''Observation." About a hundred differenl objects
were put on a table or scattered about a room. The
players in the game were permitted to walk slowly
through, and not to spend over two minutes doing il
Then each was furnished with a slip of paper and a
pencil, and required to make a list of all the articles observed. The ones who could make the best showing,
or the longest lists won the prize.
It was a valuable game because it trained line's
powers of alertness. Many people go through life
without seeing very much. They are the ones who
are always spending a lot of time explaining why they
did not succeed, or how it happened that somebody
hit the handle of the sauce pan. upset it, and scalded
the baby. It Would have been such a simple thing to
have put that sauce pan on in the first place with thhe
handle out of harm's way.
It is his ability to sec things, and to read them into the affairs of the day which makes the difference
between success and failure.
A prominent business man. well-known iu national
affairs, has recently gone on record as declaring that
•many businesses fail because those at the head of them
do not read the financial facts correct 1 v. They as-
suine that if they started the year with $10,000 iu the
bank, and closed the year with $15,000, and they have
drawn out $5,000 for expenses, that they are get till-?
ahead finely, when as a matter of fact the amounl of
stock on hand may haven been substantially decreased,
or the outstanding indebtedness increased.
The man who fails to be alert and observant runs
many a risk in life. The hub-cap on his automobile
may be loose and lead to a wreck; a brief sentence in
a conversation; a letter of inquiry, or a chance for an
order may be overlooked and a yol of business lost;
a prspect's surroundings or general attitude or equipment will mean nothing to the man who doesn't see.
lint to the alert fellow, thev are an open epistle,
and the facts which they tell an- significant enough
that the clever salesman will read them into his own
selling policy, and will make use of every bucIi fact for
his guidance or warning.
How about it I   An* you as observant as you ought
to be! Are you as alert as \ou wish you were* ,\i.
you able to read what you see and hear into yoni* uV,u
selling methods '
Do you read thoughtfully ami retentivety that
is. do you just skim through a paper or magazine gee
ing a lot and yet not being able i,, tell one thing you
have read in a clear cut and complete manner''
You can cultivate the habit of exactness   Or vou
can be so fuzzy -minded lhat vour rending is g in<.v,.
mental dissipation.   Do not attempt to read so much
thai   none of it  does  \ ou any  good.    Head a certain
amount thoroughly every day, demanding that your
mind grasp and hold the important facta, ff you mih
glance through lhe heading of the newspaper, let each
one register clearly as ti» its meaning before you go on
to the next
As you mingle with people in home, social, am]
business life, make g definite effort to observe tin-
leading interest and strong points of each, Learn to
be a good listener. Many salesmen tsM because ihey
talk too much The prospect likes io have bin SSV, antl
in having it he will praetieal!) Ifl) the raids lace up
on the table. The observant and alert salesman will
then read these eards into Ins oWIJ play, and in *
majority of cases he ts bound to win.
The salesman who isn't observant, and who nee*
nothing in particular in an ordinary situation, will
talk constant!)    Bmpti wagons rattle, nod they do not
can) any loads to market     The truly tactful individ
ual is always the observaill one.    He knOWS what will
[dense, nol vrholh  bv  instinct but h) a close watch of
mannerisms, facial expressions, and conservation ll**
has learned eertain subjects to av«od a* g matter *d
course, and so s?  becomes wcond nature ""• be a!. '
and io read tact and courtcs) and good judgment m
t'» lus daily contact with people
A  prominent  business man   was  interviewed POl
long ago as ?.*. the oostanding characteristic which
would be most likely to lead to bnainetw success, and
after careful thought he decided thai those who oul
strip their fellows were not the geniuses or the extraordinary clever people, for all to often the genius and
tin* clever individual have weaknesses which more
than offset their brilliancy, and which weaknesses en
tangle them to their undoing
But   to this man's way of thinking    and  he has
bad   broad   experience,   the   business   man   and   esjiee
iall)   the salesman who IS normal, and ambitions, and
energetic, and observant is the one who will succeed.
lie must be g normal, red blooded person who knows
that he has got to work to make good; he uiiis! be gni
bitions enough to be eager to make g trial, to know
what In- Wants, and to go after d ; h<- must be energetic
enough to put himself out in unusual ways   he tausi
be keen and alert  !n see regular chances and UnuSUSl
ways; he niiist be keen and alert to se,. regular chances
and Unusual Ones, and have spunk enough to keep OH
the trail once he is started
All in all. Observation is tin* keynote of success in
life. Alan) blind men have made g great deal *»| their
life     tiol   because   thev    Wel*e   blind,   but    beeausc   thev
trained their powers of observation to a wonderful
degree of neutencss.    The man  w ho is no!  acute lets
opportunity go by, and he is more than likely to be
Stumbling, blundering, and obtuse 111 the general COT1
duet of his business.
Be ab-rt'   lb- observant!   Be intelligently ener
geticl   Be successful! rp
IHI-' BRITISH COLUMBIA RETAILER
With Which in Incorporated the B. C. TRADE REVIEW.
27
Your Income Tax Returns for 1923
Hy A. M. Burroughs, Accounting Specialist.
(Article 2,)
Tomorrow monring a revenue auditor from the in-
t.nia! revenue Collector's office may step into your
olace of business and demand the records from which
veil made up your la*! income tax report.
The governmental order that every retail merchant
must keep books ih not intended to hamper or east retire* uns on anyone. Nor would the visit of the revenue
ggent necessarily imply that your las: income tax re-
furn had not told tbe truth about your earnings.
When tlie government tells you that you must k<*ep
books which ran later be audited, if thought best, for
income tax purposes it ii proteotiiig vou as well as
tself   .Man) a retail merchant, because of insufficient
Ud incorrect records, has overpaid hss income tax.
Only complete and accurate books will tell you snd the
government the truth about your earnings
In the previous article OU this subject we listed the
main figure facts that must go into your income tax
return. Hoilo-d down to g single sentence they arc as
Follows: Every business transaction taking place in
your st-ire daring the year must be represented on the
return which you will tile before March IV 1924.
tlOW  «*an  the   thousands  of  business  transactions
Bade in your store during a year be condensed into a
''""■ph'te, truthful income tax return! ks then* a
itntpte method f«>r obtaining this information'
-ThOSC questions can   best   be   answered   by  di-scrib-
"ig she easiest and simplest  method yet  worked out
f"r handling this job.   it is the simplified aecounting
P*W 'hat. in actual practice, will make it possible for
you fo prepare an income tax return tn less than an
hour,   As easy tot you as it is for hundreds of other
1 'hauls who are using it toda)
'*»'h day list on a single sheet of paper we will
,'"" i' thc daily distribution sheet all sabs slips;
•duck stubs for purchases, labor, etc; merchandise re
tarned, memos and Similar records. On this daily dis
nhuiion she-rt there is a column for each kind ul' irans-
""■    Charge sales items go on one column; OSSh
sales go on another; merchandise purchases on another; and so on. After that is done, total up each
column.
This daily distribution sheet is a complete history -
a daily newspaper—of the previous day's business.
Now to transfer these facts into a permanent record, where they will be handy when income tax time
comes.
This permanent record is the general ledger. Nearly every merchant has various ledgers where he keeps
groups of accounts. The general ledger is simply a
grouping of all accounts.
Post the totals of each column of figures appearing
on the daily distribution sheet to their proper accounts in the general ledger and immediately strike a
balance of each of those accounts. A matter of a few
moments' work at the most.
As you have an up-to-the-minute balance for eaeh ae-
count in the general ledger is is easy to find out, for
insome tax returns purposes, just what are your total
expenses, gross profit, net profit, etc., for the year.
For instance, your expenses are a total of the last balances appearing on all expense accounts in the ge-neral
ledger.
If you do a charge business you will, of course, have
a customers' ledger to which you will post daily each
account. My keeping each account balanced daily and
by keeping one control account of all of them in the
general ledger you can find out at any time just how
much money is out on such accounts.
This describes, in brief, a system that will satisfy
the government's demands and that will also give you
a daily, monthly and yearly history of your own business.
Any reader desiring more detailed information
about the workings of this system ean obtain it by writ-
ing to the editor who will see that a pamphlet describing all the steps in detail is forwarded to you.
A COSTLY TWO CENTS.
In the Toronto Police Court the other day a man
was lined twenty-five dollars for omitting to put a two
cont revenue stamp on a receipt. The law requires
that every receipt tendered in payment of an account
to the amount of ten dollars and over must have a
two cent revenue' stamp attached in snuch a manner
that it is cancelled by having the name of "the firm
written across the face of the stamp. That the Department of Inland Revenue is going to enforce the act is
quite evident by the heavy penalty handed out in the
above mentioned ease.
tribm
Sl-il
Make goods talk for themselves by the manner iu
which they are displayed. A window made up entirely of one kind of goods will not apeak as eloquently as
one in which a few of the items are placed in their
natural setting. Suggest the use of the goods, and
where possible imljeate prices or the lange of prices.
There arc few, who are not eonicerned with probable
outlay. ■
.'
28
THE BRITISH COLUMBIA RETAILER
With which Is Incorporated the B. Q. TRADE REVIEW.
•laiiuarv
Keystone
School Supplies
Pay Well
This good brand of school supplies
Made In B. C.
shows a profit to the merchant who sells them
and the student who uses them In school.
All Keystone products contain generous quantities of high grade paper—are well put together and are not expensive.
Sales which satisfy both
dealer   and   student   are
truly profitable.
Let us submit samples and prices.
Smith, Davidson & Wright, Ui
MANUFACTURERS AND WHOLESALE
PAPER DEALERS
VANCOUVER
VICTORIA
308 Water St
J. A. TEPOORTEN
LIMITED
WHOLESALE DRUGS
PATENT MEDICINES DRUGISTS* SUNDRIES
PHARMACEUTICAL PREPARATIONS
Vancouver, B.C.
The
Old Reliable
□
W^K"TC0
vmovmnt
•warreur—
MinarcTs Liniment
Co. Limited
Yarmouth,
N.S.
DOMINION OILCLOTH AND LINOLEUM CO LTD
ELECT OFFICERS.
At the Annual General Meeting of the shareholders
of Dominion Oilcloth and Linoleum ('< Ltd,, liel-| a;
the company a offices, Xo. 1192 St,Catherine Street Hast
Montreal, on Dee, 20th. 1923, statements of tin* fiscal
year's operations to October 111 at l!LM, were submitted
and passed as satisfactory.
ARCH. F. BAILLIE
Hai   bten   appointed   managing director.   Dominion   Oilcloth
and Linoleum Co.. Montreal.
The shareholder! recorded their sorrow and deep
lenae of loss through the death **f the vice president
and managing director, .Mr. John Baitlie, who for the
past dl years had been the company's managing director.
The board of directors elected (for the coming yesr
were: J. 0. Gravel, J .1. Mas-ill..I. \V. Benuing, l.t.toi
Herbert Molson, Sir Michael Nairn. Hurt, Peter tamp
bell, Arch. K. Baillie, -J. M. Thompson, 0. K Gravel,
and at a subsequent meeting of the directors, Mr J. 0.
Gravel was re-elected president ■. Mr J, .1. McGill, vice
president and secrete ry; Mr Arch F. Baillie, rnansg-
mg-direetor, and Mr. .1. M Thompson, treasurer,
J. M. THOMPSON
Treasurer, Dominion Oilcloth and Linoleum Co., Montreal. I'I*! I
THE BRITISH COLUMBIA RETAILER
Willi which In Inrorttorat*-*) the R.
29
C TRADE REVIEW.
The Turnover Tax
A Form of Taxation Embodying Requisite Essentials
Simplicity and Economy.
ANY tax whieh is to he successful must he <<pu-
tahle. capable of being economically administered
and have the least possible disorganizing effect
upon the economic status of business,
Our whole scheme Ol Special taxation mads nee-
• sH.tn by the war. ha* undoubtedly been cumbersome
and complicated, nnd therefore expensive in its ad*
ministration.
While the Income Tax is, in some form, necessary,
its present form and the manner in whieh it is admin-
istcred make it too complicated to be snccessfnl as a
permanent institution,
Any student of Canadian national economics real-
bee that sufficient revenue must be raised from special
iOurCCS to take eare of thi* boge liability whieh Cans-
da incurred on account of the war, hut. unless this is
ttone with s minimum interference of business ami of
direct  contact   with  the  individual citizen, the neees-
vtry results eatitiot be obtained as economically, to
(he country at large, as thev otherwise might
Taking into consideration all these facts, it would
appear that the loi;--- ai thing tO do IS t© find a form of
taxation which would meet the requirements, already
mentioned ss being neccsaarj for success, and etim-
mat*-, SS far a* possible* atl other Ipecisl taxes whieh
tan he adequately replaced in this way,
Sales Tax Successful.
The form of taxation whieh has been most success-
ful ««f all those which have been instituted daring the
past m\ yesit, i* the Sale* Tax. whieh was brought
iUto effeet in May. l!*2<l, snd the chief reasons for its
siieeeM are ;
1 The public are not brought into direct contact with it,
2 Organised business becomes the tax collector,
It would appear, however, that its restrictions make
Sum}   Completions,  inasmuch   as  it   is  necessary  to
absolutely define each ami every husmess ss either s
manufacturer, wholesaler. or retailer This particular
phase  of  the   Sales  Tax   has  caused   a   considerable
amount of litigation.
Some few* years ago, a prominent New York hank
er suggested I n«W form of taxation which he called
The Turnover Tax." This was to be a straight percentage on the irross turnover of every business, to be
-absorbed bj the esch husiness as a part of its overhead
expense, ami the amount reunited direct t«> the government This form of taxation has hecn discussed
hy experts very fully since the time that it was first
mentioned, ami the arguments In favor of it greatly
outweigh those against it.   It is really our own Sales
Pw i«» a universal form. It contains all the necea-
narj elements laid down by economists for successful
fixation, with probably one exception. The question
*■ "Is it Equitable!"
A Turnover Tax.
The answer is, that with a carefully workedout re
"» "f the  Income  Tax,  which  would  necessarily
'"dude the elimination of the present direct tax on
,! rp'Tntion profits under that Aet. almost equitable
tax could be instituted. Not only that, but the objectionable features of the Income Tax which necessitates
the making of elaborate returns for small incomes,
could be dispensed with, and in this way the cost of
collection would be greatly reduced.
A universal turnover tax of 1%, whieh, for simplicity s sake would be the ideal assessment, means from
d to Pfa% on final cost of manufactured goods to the
consumer. This is not guess-work, as these results
have been agreed upon by practically all experts
interested in the matter. It is further agreed by
experts that such tax should yield at least $180,000,000
per annum, which is a good deal more than all Special
War Revenue Taxes have yielded, even when the
Husiness Profits Tax was at its highest.
In spite of the opinion of eertain opponents of this
form of taxation, it must be conceded that any tax
other than the actual confiscation of capital, must be
paid by the ultimate consumer, which is every man,
woman and child in the commonwealth, in proportion
to their buying power. The only difference in this
respect, between the various forms of taxation which
we have had during the past six years, and the proposed tax. is that, in the latter, any person, without
having to study the subject, may follow* it to its ultimate source of payment, while in respect of the former one requires to study very closely the entire
working of modern industry and commerce.
Suggested Basis for Turnover Tax.
A foundation for the operation of the Turnover
Tax, in conjunction with a modified Income tax, would
be along the following lines:—
lit Elimination of all the present provisions of
the Special War Revenue Act.
(2) Elimination of Income Tax on corporations.
(3) Elimination of any tax on incomes of $4,000.
for unmarried persons, and |6}000. for married persons.
(4) A more simple plan of computing taxes on
taxable income.
(5) The acceptance by the government of tn affidavit in lieu of return, when income is not taxable.
(6) Imposition of V'* upon the turnover or amount of business done by every corporation, firm or
person carrying on business of any nature. Such
amount to be absorbed by each business as an overhead
expense, aud the amount of the tax paid direct to the
government
Careful rub's must be laid down in connection with
the carrying out of clause number ti; for instance, in
the case of brokerage concerns, the transactions arranged by them must not be taken as their turnover,
as in many eases, 1*7* would be more than their entire
profit. However, SUch instances, requiring certain
modifications of the general rule, would be rare and
a simple matter, as compared with the problems incurred by our past an dpresent modes of providing
the necessary revenue.
■>-*«*. H Aitivmmmmimimmm •io
THE BRITISH COLUMBIA RETAILER
With which is incorporated the 11   C. TRAMS REVIEW,
.1
anua: .
A Nest Egg
Branches
to stimulate your January
and February sales
its ready now. Everybody trom the boss down bas been working on <t ioi
weeks, ami at last I can tdl you something about i*.
It's the Thus. Davidson Nest Kgg a real, honest to -goodness salos prodUCCI
di'di will make thc next six weeks mighty active tor that store of yourtt,
We can't go into details just now, luit we can tell you tins much that Wt
have worked out a way fo sell one of our household articles 80 that you ear
feature it as a sales number ai d yet make a profit on it, and at tin** same time
make a lot of additional sales to the people it attracts to your store,
You will be able to hook up your entire enamel ware line around this special
and make sales in that and other lines that will surprise you,
Be on the lookout for further news about the Nest
Egg, if you haven't heardi! hv now.
The Senior Salesman
^^@b%fe
6
j
x/?.
wtaed
Established 1800,
Head Office and Factory: MONTREAL.
The Senior Salesman
Toronto
Winnipeg
Calgary
Vancouver
DAV'DSON THE BRITISH COLUMBIA RETAILER
With which in incorporated the B. C. TRADE REVIEW.
31
Wt regret that owing to the New Sale* Tax,
rev-none *nd price adjuetmente which are being
made art incomplete at the time ot going to preea,
and tt *• therefore tmpoetibie to offer our readera a
fu'iy revieed net of hardware pr-cei.
Ait price revie one which occur in local quotations
will be published tn the February >»eue of the B. C.
Retailor,
GENERAL BUSINESS
llealers and jobbers have been busy wrestling with
problems of the tow Salt* Tax which became effective
January lit* Many price revisions hav.- been made.
snd have been delayed in the making on account of
the amendments whieh have t>«m announced tjinCC
the trtX beClUae effectt\e
Th ne«r approach of the inventory period must
i)»o he held rest.onsdde f<»r ami an idded amount
of work at this time of the year.   Consequently Irade
activity ha** been negligible
Eastern Buutufaotureri nave announced changes 01
i eery important nature*, including as they do many
of ihe beat selling lines k Dumber of firms have de*
elared tbe manner in which they will apply tin- •*.<!•■*
•n\ to in vanot!* hues of merchandise, but there are
other* who are of the opinion thai it w.ll be mote ad
vantageoui to ihow the wdes la* ai i separate item
when invoicing goods ami are therefore leaving their
prieei unchanged
Reports from man) quarters are to the effeel that
the market situation m moat commodities at ''»* t,m*'
of the year »s strong In f.iet nnnh stronger than it was
i jrear ago
Businen generally will undonbtedly be handicap
rd owing to the confusion everywhere noticeable on
iceount of tin* tales tax. Wholesalers are complaining
that mannffteturers have n**t slated their pricing pol-
i ms soon enough and it will be dome little time before
they will have sufficiently definite quotations to do
business on.
MARKETS AT A GLANCE
Enamm&led Tinned Japanned and Galvanised Wares.
With the coming into affect of the new Soles lax a
revision of discounts on all of the above lines bav
■ issued,
Stove Bolts Higher
Through i revision in discounts the prices in mom
bolta are ilighUy higher.   Kew prices include sales tax.
Taylor Forbes Lines to nclude Tax.
The neu pt\m now being iasued bj raylor Forhea
Company of Guelph, Out, includes Sales la\.
Wire Cloth.
No change in prices reported. Future orders light
Screws
Xoehangeu. pr r, demand rather limited, stocks
IH '.'ond shape.
Scissors.
New higher price lists have been issued by J. Wiss
& Sons Co.. in whieh their lines of shears, snips and
Bciasors are tpioted f.o.b. Toronto.   Prices include Sales
lax.
Builders' Hardware.
No change in prices has been reported. Building
outlook for the coming year promises to be good.
Carriage and Machine Bolts Revised.
Lis: changes show advanced prices in carriage and
machine bolts.
Sash Pulleys.
No change reported.   Demand continues very good.
Screen Doors.
There are rumours of a possible advance, in price,
due to the report that screen wire may go up. Most
of this future business has been placed, and dealers
who have placed, or who have covered will naturally
be hit if an advance is made.
Automobile Accessories.
No indications of price changes. Holiday business
very satisfactory.
Flash Lights—New prices -Include Sales Tax.
New and advanced net prices have been issued by
the manufacturers of "Eveready*1 flashlights and batteries, which include the Sales Tax.
Automobile Chains.
New higher lists announced on Weed and '*Rid-0-
Skid*' automobile chains, Sales in these items reported
good.
Linseed Oil Advances.
Prices on linseed oil have advanced five cents a gal-
ion. Sales have been very fair during the past few
weeks.
White Lead.
An    advance    Of    twenty-five  eents per hundred
pounds has been made on pure white lead, and higher
quotations are expected.
Sheet Glass.
Prices remain linn at recent m-w levels.
Cotton Gloves.
New prices are out for 1!>24 on eotton gloves, in
most instances showing but little change, where
there arc changes, values are slightly higher, possibly
."> per cent.
Lawn Mowers.
Jobbers have already commenced booking 1!)24
orders for lawn mowers.    Buying so far lias been iii
small proportions, but wholesalers are confident that
more mowers will move out this year than was the
(♦ase in 1923. Prices are practically the same as on
lasi season's business, and so far as ean be ascertains
will remain so.
Lantern Globes.
(iood. steady business is reported in  this line by
jobbers, Prices reported unchanged.
A 32
THE BRITISH COLUMBIA RETAILER
With which Is Incorporated the B. C. TRADE REVIEW.
daiill;
ir\
"Junior'' Bag Mantles
Give Satisfaction
Our "Junior" bag mantlet are the perfected product of
many years experience in mantle manufacturing. The
process is a secret one, ensuring a long life and good
light. They are in use throughout the world.
Prices are:
75 cents a dozen
$8.35 a gross
They are the best value on the market. We will be
glad to send samples to legitimate dealers and par*
ticulars on how to make selling light more profitable.
MORE LIGHT LIMITED
920 Pender Street West
VANCOUVER. B. C.
KTrwii
The ZENITH will per
feetly wa«|> lace goods,
etc.. In three to four
minutes. Blankets, ruKH
etc.. In flv«« to six mlnu
tea
Dirty Kreany cloth*.» In
♦dght to ten minutes,
Garment* cannot catch
or tsngta They eome
up lor wringing loose
and open, one by otu-.
Washes with lew work,
wear and tear and fast
er than any old «?>l«*
machine.
Guaranteed by
Marshall Wells B. C.
Limited
VANCOUVER, B   C
Special information and details of financing.
Time talee plan eent to dealers upon request.
New Furniture Designs Are Ready
Last month we announced our plan to manufacture a number of new lines during 1924.
We have these ready for aale and shall be pleased to send all interested parties in the
trade full particulars in connection with them.
Filling a Public Demand
We are now turning out new styles of furniture in more ranges of style, price and tn
greater quantity. We are better prepared to serve the trade and public now than
ever before.
Our 1924 catalogue and price list will be ready for mailing in a couple of weeks. Write
for them.
Dowling Manufacturing Co.
266 2nd Ave. East
VANCOUVER, B. C. ••••J I
THE BRITISH COLUMBIA RETAILER
With which la Incorporated the B. C. TRADE REVIEW.
33
Sporting Good*.
Steady demand maintained for nil lines ol sport-
llv, goods. Advances quoted on dumb-bells and Indian
dabs.
Boat and Bridge Spikes reach higher levels.
Higher QUOUtlofii iM now in rflWt on these lines.
Paint Prices—Revision Expected.
\.-w paint prices occasioned by the new Sales Tax
regulation! are pending and will be announced an soon
§3 'twttmfacturers decide bow the tax is to be applied
(in these lines.  Indications ar** that prices will advance
I • eents a gallon,
Rope.
Hope and cordage prices include new Sales Tax.
Announcement  bas hecn tnadi* that  apart from any
consideration of bigh*'r sales tax in these quotations,
h, *srm tone of the .Manila market will cause a further
upward tendency,
Nails.
\tC\l prieei firm If former levels, with seasonable
jsj, r continuing.
Galvanised Sheets.
Prices continue firm, and although no changes are
n \<A announced, the tendency is upward.  Fair book*
tags f«>r spring delivery are reported,
HI0HLIOHT8 ON CANADIAN HARDWARE TRADE
Further prog re*.* made along the lines of readjust*
*, places retailers in better position to face the
problems of the coming year
<»
Husiness volume sn the hardware suffers very little
ttupartson with the year 1922.
o
With profit margin curtailed due to keen eompeti-
snd Inability to reduce overhead «,<,s' to any great
mm, merchants have beau faced with the nccesait*)
* ';r. .-ar. fully sell* ting stocks so that too much cap-
will not b<* tied Up Hi slow mover*
o
Conditions cause retailers to earr) onlv such as-
sortntents a** they consider necessary for fair selection.
Standardisation ii big development now preeeed*
ng ii the Irade    This enable* retailer!, wholesalers
' manufacturers to curtail investment in stock.
During 1923 increasing numbersiof hardwaremen
:■'"'■! <-,i*h basis of .ncrchandising.
Demand Meakins' Rubberset
BRUSHES
Otdtit  toi-uiii  matutacUimra  In  Canada.
Tht   DsStSf   •*•h'*,   handtta  our  bruahta  fl«ti
tha   t>«nt"t   »<  our  aiptrltnct.
ao  for n#w catalogue.
Meakins & Sons Lid.
• "*»   POWELL   ST. VANCOUVER.   B.   C.
Factory.     HAMILTON.   ONT.
Foreign competition has been a more pronounced
faetor during the past year, but has to a large extent
been restricted owing to customers showing a decided
tendency to shop for quality rather than price.
—o—
Reports indicate that in many lines of hardware,
the past year has seen the biggest volume of business
ever experienced.
The practice of manufacturers marketing their
goods direct to thc retail trade is spreading with unsatisfactory results to all concerned.
AUTOMOBILE ACCESSORIES.
New Goods.
Preez-Meter Cyringe.
This instrument tells accurately and in a moment's
time just how much alcohol to mix with the water in
your radiator to keep the mixture from freezing, fitted
P-TREEZ-METER SYRINGE
with pure red rubber bulb, has an extra large capacity,
whieh makes eertain test, the tip is semi-flexible rubber S in. long, affording ready entrance well into the
radiator—packed in strong individual box.
Tiffany Parking Lamps.
Standard model, black japan finish with 2 ground
jewel lenses, red and white, fits flush with fender;
mounting screws and switch are concealed; dust and
weather proof; standard 2 candle power 6-8 volts,
double contact bulbs are used; packed in individual
eartons.
PANAMA ROUTE WILL LOWER B. C. HARDWARE
PRICES.
Hardware shipments from Eastern Canada to Van-
eouver via the Panama Canal, although as yet in the
experimenetal stage*-, are likely to increase in volume
since the announcement was made by the Minister of Customs that the Caandian government will
establish a custom's officer at the port of New York.
Present rates of the railway companies from Montreal and Toronto compared with tho steamship rates
via the Panama Canal show the latter to be generally
40 per cent, lower on such commodities as hardware of
almost all varieties, including tools, bolts, washers,
rivets, lumbering tools, blacksmith tools, garden, and
farm implements, wire goods, setoves. heaters and all
sorts of galvanized utentils. The Customs regulations
has been a factor in retarding the development of the
steamship service by way of the canal. That obstacle
being removed, fuller and regular service of boats will
now be put ou tho route. Business circles in Vancouver are reliably Informed that it was practically de- 34
THE BRITISH COLUMBIA RETAILER
With which Is Incorporated the 1?. C. TBAOB UKVIKW.
taranuarv
cided before the Government made its announcement
about the placing of a Customs officer as New York
that the Canadian Government Merchant Marine will
establish a regular service of boats between Canadian
Atlantic and Pacific ports inside of a few months.
One of the largest hardware merchants states that
he has already been in communication with seven manufacturing houses in the East with a view to shipping
all the goods he buys from them via New York
and the Panama Canal, and when the Atlantic sailings
open tip in the spring, via Montreal
W. C. SHELLY
President of Shelly Bros. Bakeries, who has been re-elected
head of Vancouver City Parks Board for 1924.
WINDOW DISPLAY AWARD.
Our congratulations to Ii. Stanley Ross, proprietor
of the Reliable Furniture Company, New Westminster,
who carried off the premier award donated by the Con-
goleum Company of Canada for window displays of
their products in any city in Canada of 25,000 population or under.
This display of Congoleuni goods was the personal
work of Mr. Ross, who besides being an alderman is
a very active member of the Retail Merchants Association in the Royal City. The originality and general attractiveness of his efforts was highly commended by
the Montreal firm, in addition to winning for him the
first prize in the competition.
BARELY ENOUGH  FOOD FOR WORLD IN 2024
Professor Predicts That by That Time Population Will Have
Reached the Limit of Production.
How we have been fooled? Because the human race has
been able to double its numbers in three generations we have
been encouraged to believe that Malthusian consequences
have been dodged for al) time The truth is Just the oppo-
cite. Prof. E. M. L'ast says in the January "Scrlbner." Instead of escaping the trap, we have been pulling Its Jaws together with both hands.
With the fingers of the right. we have reached out and
plundered all the available virgin soils, thus providing the
means for populous towns and cities to spring up in even
desolate quarter: with the left, we have handed the surplus
spoils to the older centres of civilization, thereby encouraging
I
them to expand beyond the potentialities of their own bold
ings.   The result Is that the contingent food reserves have
shrunk at double pace, and world saturation of population has
been brought within hailing distance.
It was possible to take this course because of the wi|,|
land still available! hut that Is no excuse for forgetting that
lhe land in this minor planet of ours is limited. There ar
not over 18,000,000,000 acres of tillable solt—probably less;
and this acreage is what circumscribes the effort of tbe
human race to expand its numbers Ovar thre»«fourths of it
may be said to be settled.
Two-fifths of It may be said lo be actually under coltiva
tion. And since it takes at least two and one half acres to
supply each individual »t European agricultural efficiency,
one can mark up -500,000,000 people as the maximum which
can be sustained under the present system of cropping, ami
can calculate that this number wilt be reached at the surreal
rate of Increase In about loo years- the extreme limit ot B
single lifetime.
Vancouver's bank clearings for 1923 total $750,69$
182, compared with $882,964,537 for 1922, being a i in*
crease of more than b;!i millions.    These figures bear
out reviews thai have been given ol the trade conditions for the past /far. and at**  t conclusive p-"o,»f *>f
the greater volume oi buaineis done,
A   FABLE  OF  THE   ANCIENTS.
In the city of BAGDAD ls>«*<l
HAKEEM, the WISE OKE, and man?
People went lo him for COUNCIL.
Which be iave kkkki.y t» an.
Asking NuTHINii In return
There came to him a YOUNG MAN.
Who had spent MlVII. but GOTTEN
LITTLE, and said: Tell me WISE ONE,
What must I DO to receive the HOST
For that wt,irh t SPEND"
Hakeem answered    "A THING that
Is bought or SOLI) has NO value
t'nless tt CONTAIN that which
CANNOT be bought or sold.
Look thou for the PRICELESS
INGREDIENT."
"Hut what is this Priceless
Ingredient?'' asked thi
YOI'NG MAN.
spake then tix wish ONE:
"My son Ihs PRICELESS
INGREDIENT ol EVERY product
In the market plate in the
HONOrit and INTEGRITY of
Hirn who MAKES it.
Consider his  NAME before  >ou
BUY."
(Note): An Interpretation of
this fable reads:
'•DEAL WITH mn ADVERTISERS." 1924
THE BRITISH COLUMBIA RETAILER
With Whkh tn Incorporate.,] the a <•. T8ADB ItBVlF.W.
35
OUR LATEST!!
We illustrate herewith our latest
range in "White Rock" porcelain enamel finish, with nickel trimmings. Our
new "Economizer" i.s finished in dark
blue enamel.
This range meets a great demand
and you owe it to yourself to investigate it thoroughly. Also produced in
three other finishes.
Send for our new catalogue and
priee sheets
No. 18fI LsurtntiC "0*' Finish Square.
566 Beatty St. Vancouver, B. C.
Phone: Seymour 7596-7.
The Secret of a Profitable
Paint and Varnish Department
The real secret lie* in having your Paint and Varnish stock complete under
one particular brand. No matter what line you sell, have everything possible
under the one label.
The wisdom of this is that every sale of any Paint or Varnish you make will
surely advertise other lines you have for sale. If you stock MARTIN-SENOUR
100     Pure Paint, why not also stock Martin-Senour Stove Pipe Enamel,
Martin Senour Varnishes and all such specialties.
If the can of 100', Pure Paint sold to a customer satisfies, and of this there
is no doubt, surely when that satisfied customer returns for, say Stove Pipe
Enamel, and you show one bearing the Martin-Senour label, it makes the
*aie far easier than if you show a stove pipe enamel of another make.   This*
tame argument applies all along the line.
Look over the shelves of the most successful  paint merchants of today,
and you will find them carrying and pushing one BRAND all the way through.
STOCK,  ADVERTISE   AND PUSH  THE  FULL  MARTIN-SENOUR  LINE.
THIS  WILL   MEAN   REAL   BUSINESS TO  YOU.
The Martm Senour line is very complete. It comprises a paint or varnish
product for every purpose and every surface. There is no need for any of
our dealers to go elsewhere to purchase any paint or varnish specialties.
The Martin-Senour Co. Limited
!    !
1505 POWELL STREET
VANCOUVER, B. C. 36
THE BRITISH COLUMBIA RETAILER
With which is Incorporated the & C TUADK ItBVIKW.
Ji
mini v
INSURANCE
The passing of the year 1928 reveals tremendous
fire loss in Canada. $56,000,000 was lost in 1932 and
this figure is closely approximated for 1!)2*{. These lig-
ures are something to think about, and together with
attendant appalling loss of fire, should give the public
an earnest desire to co-operate in eliminating all fire
hazards in and around their premises.
This enormous fire loss is a serious drain on the
country's resources.  The apparent laek of understand-
ing and the indifference shown to the principles of
fire prevention on the part of the majority of the insuring public, together with the slack underwriting
methods adopted by the majority of insurance compan*
ies, is largely responsible for the larger percentage
of fire loss.   It is estimated that from 75',   to 80$
of all fires are the result of preventable causes.   That
there is plenty of scope for improvement is beyond
question.   A news item tells us that a tire has occurred
at a certain plant or mercantile establishment resulting in loss of $100,000, and that the loss is largely covered by insurance, that rebuilding operations will he
immediately put in hand and the firm will be doing
business again in the near future.   Too often the public is only mildly interested, takes the tire as one of
those that happen onee in a while, possibly remark that
the insurance eompany pays anyhow, so what's the
differeneel   There is a difference, and a big one!   The
policyholder pays and the amount of premium he has
to pay and will have to pay is in proportion to the
amount of fire loss business suffers from year to year.
It is an uneontrovertable truth that  when property
burns the created wealth represented in the property
is lost forever.
The application of the principles of tire prevention
should be applied at once by all owners of property.
The beginning of a new year is a very opportune
time to begin. The insurance public must realize a
big responsibility in their's and that in order to protect their own and their neighbours' property, co-op*
eration between property owner, fire department and
insurance company is needed.
Fortunately a fair proportion of the insuring pub-
he are co-operating, and by their works demonstrating
that the application of the principles of fire prevention
in their business not only reduces the hazards of fire.
but results in a considerable reduction in the cost of
their insurance.
Mutual' insurance is the vehicle through which
these things are made possible, and the Northwestern
Mutual Fire Association is one of a large number of
mutual companies that are consistently putting over
and demonstrating that only through 'dos --opera-
tion in applying the best methods of fire prevention is
the enormous fire loss to be materially reduced.
Fire Prevention Means Just One Thing-
Carefulness
RETAIL MERCHANTS ASSOCIATION WORKING
TO HAVE STAMP TAX ANNULLED.
At the next session of the Dominion parliament
he Dominion Board of the Retail Merchants Associa-
Hon ot Canada will use every effort in their power to
have taxation on bank cheques, notes, drafts ami n
colpts abolished.   The contention of the Association
sirongly endorsed by the British Columbia branch  is
that in view of tho increase in the amount of the Bales
Tax the stamp tax discrimination unfavorably ggainsi
the average merchant and citizen.
In  this connection  the  following  resolution  wan
passed at the last Dominion Convention:—
Resolution No. 1.
Stamp Tax on cheques and receipts.
THAT notwithstanding that some reduction «m
made by the Government in lhe maximum tax on bank
cheques, it is the opinion of this Convention thai in
view of the increase in the amount of the sales tax
that taxation on bank cheque*,, notes drafts ami r.
ceipts should be removed mtirely, as the present Rys
lem discriminates unfavorably against the average
merchant and citizen; ami
THAT we again urge upon the members of ti,,. |i*>
minion Executive Council to do everything w n *t>
their power to have these annoying taxes abolished,
AN   EXPLANATION    OP   THE    WELL-KNOWN
TRADE MARK OP THE CIBCLE BAR KNITTING
COMPANY, LIMITED.
Our drygoods reader* are probably all acquainted
with the trade mark of the Circle -Bar  Knitting Co
Ud,, and the explanation of It* origin will be of pass
ing interest.
The "Circle*' is emblematical of the cylinder* of
the new automatic knitting machines on which tbe im
proved hosiery of the compan) is knitted
The "Bar" is taken fr«»m the bar or plate pn**-.*- on
which the hosiery in given the finishing off process,
The "Foot   Ankle and Calf of leg" is the part of
the human body that Circle-Bar Hosier*- makes comfortable wlon worn
HERE AND THERE
II. T. l.oekyer. the genial manager of the Vancou
ver Hudson's Bay Company was the recipient of B
handsome SOlid silver cigar ami cigarelte box on
Christmas Kve from the buyers and department man
agers „f the company. This token of their esteem was
given, in commemoration of the thirtieth Christmas
which Mr. boekyer has spent in the company s service
in Vancouver,
From all reports reaching this office holiday busi
ness has been at least one third larger than it ".Is
last year, and the new y,ar is off to a good Start.
r- o—-
After one of the most sin ssful luudjiv eonveti
lions in the history of the company, tbe directors of
the w. h. Blalkin Company Limited entertained their
sales staff ami heads of the various department** si
their annual dinner held in the Hotel Vancouver. A
brief address was delivered by W. II   Malkm. prcsid
ent of the company, who spoke optimistically of the
future, ami expressed bis thanks to those present for
bringing 1028 to such a successful conclusion.   A hia
tory of tho growth of the company was outlined ■'.*•
•'. P. D. Malkin, manager, who recounted the progress
made since  1895  when  there  were  four  employees,
to the presenl time whn 27<; pople are taking -arc of
this ever-increasing business. A'll
THE BRITISH COLUMBIA RETAILER
With which l* Inoorpor&tod the B. c. TBADB kkvikw.
37
\\itrr than |2t000,000 mow business was done in
Van Mn ver during Christmas week, in comparison with
Chriatmfts *weesi oi last year, This is all the more note*
ff0rth) owing l« tbe fact that retail stores were closed
jt,r a short d«y on Wednesday tlo 20th, thereby cut*
mi*,' half a day off the business returns of the week.
HOW TO KILL AN ASSOCIATION.
i   Don't come to the meetings,
!    But if you eome, come late.
If the weather doesn't  suit yon. don't think
,,f coming**
I     If you do attend the meetings, find fault with
I i,  work of the officers and other members.
."»    Never aeeept an Ouiee, as it is easier to critic-
v   than do    tilings      Nevertheless,  g< ?  sore  jf  Vou are
not ippotnted upon a eominitteej but if you arc, do
not ati«nd committee meetings
7     If asked hy the chairman to give an opinion
regarding some important scatter, tell him you have
nothing !<» **«>    After the meeting t<-n everyone how
*  ingS ought to he done
*•>    Do nothing more than is absolutely necessary,
ssti when other memebers roll up their sleeves snd
iigh snd unselfishly use thetr ability to help matters  along,  howl   that   the  ISSOCtStion  IS  run  by  a
o{fA*\
%   Don't bother shoot getting new members, let
* .- iceretsry do st,
In   Hold back your due* as long as -possible or
Ion ? pay at all
11.   If yon don • receive a request tor your dues,
den'l pay
12    If yon receive a notice after yon bsve paul,
'«-. «'ti from the B-SSOOistion
15   If yon reesive benefit without joining, don*!
tl • K of joining.
14.    Keep  your  e\e.   Open   for  soinet!   •*,...   tt'hong,
and when von find it. resign
TO MAKE YOUR WINDOWS SHINE
The Michigan Tradesman explains how to make the
Hlass shine: "The inside of the glass should be washed
'•'* '    lepid water applied with a chamois, USlUg DO BOSp
•r powder of any kind The outside requires different
ifestment at d -should !>e clesnsed with the following
mixture i
One ounce pulverised whiting
■ hie ounce grain alcohol.
I 'in* ounce liquid ammonia.
One pmt water.
Apply with it soft cloth, afi't* having removed the
* ll face dirt.    When this preparation is allowed to dry
•'»>'! ia then rubbed off with a polishing motion the surface of the glass will be extremely brilliant and will
p*toain *>o for a loiwr time than when washed in the
"''■linary way.
If the glass has become badly scratched  B  ®\ev
Hil">ild be applied.   This consists ot* an ounce of white
**x dissolved m an onnt f turpentine,   This flills
''" 'racks „r scratches and prevent! the dirt from
i(%ing m them "
ORDER YOUR
PRINTING
BY MAIL
In order that out-of-town merchants may have the
facilities and styles of type used in high-class commercial printing we would quote the following:—-
Letterheads
Any wording required.    No charge for cuts if supplied by customer.   If illustration sent, we will have
cuts made at cost.
Loose in box of 500.
Quality  No.  1.—500  $5.00
1000—On  good  bond  stock  perfectly  good
for ordinary use $7.25
Quality  No. 2.—500   $5.25
1000— A good bond stock of finer texture and
finish than No. 1. $7.75
Quality   No.  3.—500 $5.50
1000—A bond stock of superior quality.extra
strong, with fine finish and color $8.25
Extra for second color, per 1000, $2.25.
Envelopes
Business envelopes No. 8, White 3S8 x S'/2; printed
on good quality tough bond stock.
One color Two color.
1000 $ 6.25    1000 $ 8.25
2000 10.50   2000  13.50
No. 8 colored, except Golden Rod, add to above prices
20c  Golden Rod add to above prices 30c per 1000.
Statements
Printed on good quality bond stock—Ruled with or
with or without unit columns.
1000—5U x tV/2  $7.00
Billheads
Printed on good quality bond or wove stock—Ruled
with or without unit columns.
No. 1.—1000—S!ri wide x 5>/2 deep ..... $7.00
No. 2.—1000—8!2 wide x 7' -» deep  $8.15
ANY   OTHER   PRINTING   ON   APPLICATION.
ADD 4'2'(  Sales Tax to all orders.
We Pay Mailing Charges
SATISFACTION   GUARANTEED  OR   MONEY
REFUNDED.
Maritime
Press
MERCHANTS'   EXCHANGE   BLDG.   VANCOUVER.
Reference*.  Bank of Montreal.
mmmSmWm m mmmSSSttmSmWtSmmmlSt 38
THE BRITISH COLUMBIA RETAILER
With whieh is Incorporated tho B. C TRADE kkvikw.
Januarv
ll
* -
When  Time is Money
When you get an order, "Deliver at once—Rush!" then you realize to the
full the value of speed. For time is money.   To save time is often the first requirement of success.
The Fleischmann No-Dough-Time Process will help you "Get There" in any
emergency.
No time is lost in fermentation.  From the mixer, your dough goes at once to
the divider and rounder.  You pan it and proof it at a temperature of 108 to
ll&--and all within two hours, are ready to wrap, and deliver.
Best of all, the resulting loaves are delicious quality Bread—the sort that
makes and holds trade.
Qet in touch with touch with the Fleischmann
representative for full details of the
NomDough- Time Process
THE FLEISCHMANN COMPANY
i:s
1
1166 Burrard Street
Fleischmann's Yeast
Vancouver,    Victoria,
Nanaimo,
VANCOUVER, B. C.
Fleischmanns Service
Calgary,    Edmonton.
ii
Lake of the Woods
Milling Company
LIMITED
Makers of
FIVE ROSES
• FLOUR •
The World's Best
Daily Capacity 14,200 Bbli.
B.C. Offices and Warehouses:
1300 Richsrda Street 1614 Store Street
VANCOUVER VICTORIA
TICKETS AND   LABELS
MADE   BY  SPECIALISTS.
color. \l   t *   *?*   h',)rry-   *• «,ri,U U   *"'** nx   Wn ! . four
both«,, •   !T*      r    ro»',«""*"<v«?y    and    ppttottM*    »h*»f
in Inic  « «p^■in«'5*on«.rn,,,r' ,n l-aaalttltSi md pul
-..,;.. 'lh,   ,h* "»»">*•*  tof the North  V»neot»*w
SCSI'  M. ' f**n>mtnt  tnd nil kind, of o,,«tr«
NICHOLSON, LTD.
^_. Phone:   Oayvirw  3?6
MM Md AVENUE WEST        VANCOUVER. ■ C
The Joy of Hearing
a Voice.
UOJ
When you are towelling, evening brings tone-
som • hoars, Yon would i><- Kind II ll were possible
io pack your grip and nnd yourself Inetsntly ai home
or junong friends, y0,i cannot make this qules
wait, but at th.* nearest telephone "Long Distance"
win send your voice back where you wanl to be.
wnen you hear tb«> voice, you feel Its presence. The
voice is the person. That's why aothlnf ran take
ine place ot the telephone an u medium of com*
fcunJcaUon. Jfou feel you are with tbe person to
whom you arc talking,
BRITISH COLUMBIA TELEPHONE COMPANY, LTO. '••Ji
THE BKITtSB COLUMBIA RETAILER
39
Bakery, Confectionery and Catering
Refrigerating and Air Conditioning in the
Bakery
One of the Baker's Most Vital Probleras-Absolute Control of Air Conditions Becoming the Rule
Rather than the Exception.
THK baking industry hss developed into ita pre*
<■!«! -Magi* moi magnitude -wjihu* a spsn of onlj a
small number of yean A h"tl< more than fcweo"
'•, i.\>' rears the baking busines ***»■** considered «
eftft ami operated bj craftsmen Little, if anything,
■■.,.> known •*( msehiner*f and nothing ot refrigeration
and ait conditioning n» the baker) st that time.
H WSS «l>«nit thll lime the first dough machine vva*»
employed for iuimhk dough. As this machine j»rtiv«*«|
i iu peas, ot h* r machines were developed, such »jj ma*
i (<>r dividing, rounding, raising, ami moulding
On* dough With ih»* development esme the introduc-
lion -»t ..\,*!i*, which would bake bread continuously,
that is, ovens in whieh bresd and other bakery pro-
luets could be baked constant I) without being inter
ipted by firing whieh wss the esse of the «»ld inside
A** these machines and other improvements entered
tl ■ production of bakery products, people with
m tmtific training were infere*.?.*.! to stud) the pro-
tion of bread and other products, not only from a
• Vsu -ii point of view, but alto \bv physical and
■ • mi■ ai properties of material* used, the temperature
best ntited ni? th*« msturiug of yeast doughs during
fermentation singe, the temperature and humid*
tiesl  ***tu!«**l  for the doughs white Wilis" made up
loaves, the proper lempersture snd humidity for
storing ih.- raw material*, th, proper temperature and
humidiu f.tr eooling bresd and other bskery products,
ind ire a! present time paying considerable attention
to itmospherie conditions bust suited foi the employee
in th< baker*)
As one eonneeted with ihe i>akmi^' industry, I shall
not Attempt i<» la> before yon whst might be rotund**
''•• u ih»* bvtt type of refrigeration snd sir conditioning
ftppsratui to bv employed Sn the bskery.'"'' rither lo
before you the method employed snd atmospheric
conditions ii,*Ht suited for making the "staff of Ufe
snd also f,,r the workers En the bskery,  To do tins 1
will take \oti on a jourae** througl) the bskery.
In the modern bskery, provisions ire msde for the
proper kiml i>f storage so as to accomodate ib* differ*
'*!** raw material* used, inch sa flou, sugar, shortening,
"ymp, eggs, **alt. yeaat, wsxed paper, etc. Some oi
ww materials require different kinds of -storage st
mosphere, Ifbr insisnee, flour must be stored in i
father dry room having ft temperstnre ranging from
'"!" 80 degrees IV. with a fairly low relative humidity,
:'i:""l circulation of air and as much light ss possible.
("■'*' also holds true with mgar, salt snd other dry ma
!,||,!s «»i" the nairn- nature Syrup, ihortening and
p8#».- "ii the other band, should be stored at a temper-
sture of 45 to 50 degrees F. The waxed wrapping
psper used for wrapping bread should be stored at
ahoul ih.* same temperature, Tim yeaat, a living or-
pniam, should be stored at a temperature ranging
between 4<> and 4-'> degrees P.. with a fairly low relative humidity,
The first Roor usually contains a make-up and baking room, a cooling room, and a wrapping and packing room. Upon the second, accomodations are made
for a dough room, fermenting room, and in some cases
8 weighing room, where the raw materials are prepared for the dough and flour storage bins. Very often the baker's dressing and rest room is also put on
ih is floor. This plan may not be considered concrete
as then* are bakeries requiring three and four floors
for operation.
Process of Bread Making
After the materials have all hecn collected and
weighed irom the various compartments they go to
the dough room proper, where the water, salt, sugar,
malt, mtlk solids and. in some cases, the shortening,
are introduced into a mixing machine where the same
i- agitated until the soluble substances have heen dis-
lolved, The flour is then put into mixer, mixing is
started, the yeast added, and mixing continued until
the dough has the proper consistency and temperature.
With the employment of high speed mixers, it is necessary to have the water at a minimum temperature.
usually around 40 degrees V. Aside from having the
water at a minimum temperature, some bakers employ
further means of refrigeration by allowing a brine
s..hit ion to flow through the mixing arm. while others
blow refrigerated air through the mass while it is heing
mixed. This refrigeration is necessary so as to remove approximately 27,000 H. T.* Y. per 1,000 pounds
of dough obtained  through  friction in mixing the
dough.
After the dough ia mixed, at which period it usually
has a temperature ranging from 78 to 80 degrees IV, it
is put into steel troughs and allowed to ferment for a
period of •*■'•_• to 44 hours in an atmosphere having a
temperature of about 80 degrees F„ with a relative
humidity of about 7.*) per eent. Through long practice ami investigation, it has heen found that a dough
will mature best under these conditions. In good
practice, it is therefore necessary to put the doughs
Into a room where this temperature and humidity
»-an he maintained.
After the dough has hecn properly matured by
fermentation, it is conveyed by means of a chute to
the floor below, where it" i.s divided, rounded, carried 40
THE BRITISH COLUMBIA RETAILER
With which is incorporated tho B, C TUADI-: RKVIKW.
.Ian
mm
through an automatic proofer where it is allowed to
remain from ten to fourteen minutes, then deposited
into a moulding machine where it is put into the required shape, deposited into pans or onto hoards depending upon the type of loaf to be made, then into
a proof box or steam box. as it is sometimes called,
having a temperature ranging from <>0 to 100 degrees
F., with a rather high relative humidity, very often
ranging around 85 per cent.
After the bread has reached its required volume
it is put into the oven and baked ai a temperature
ranging from 450 to 500 degrees V. After baking it
is usually cooled at normal temperature and humidity.
then wrapped, when it is ready for the market.
As we have followed the dough through the bakery
in its manufacture, we find that it requires different
atmospheric conditions for the storage of different materials, making the dough, fermenting it, making it up
into loaves, baking and finally cooling it. A few slides
showing the different departments of a bakery cast on
the canvas for observation were explained.
Although the refrigerating engineer is governed
by a few basic rules in making installations iu the bakery, there are problems which require considerable
thought and study so that is will be possible to make
an installation that will be sufficiently elastic to take
care of present and developing conditions. One of
the most common faults seems to be the installation of
units too small to take care of the requirements, with
a consequence that the system is condemned.
Many bakers know very little of refrigeration and
air conditioning requirements aud arc iu many cases
reluctant in giving answers to questions advanced by
engineers. The engineer should, when approaching th,
baker, first gain his confidence and work with him
in a consultant capacity.    It is the engineer's dot**. t„
determine the kind and quantity of refrigeration necessary for the individual plant.
Very often lhe baker may  think  that  the proper
kind of refrigerating and air conditioning units are
beyondl his means, where in reality such an installation
in many cases would save him money ami pay for il
self.    The baker, to be successful, must  produce uui
form bread.    To do this it is ueceasarv that he have
uniform   atmospheric   conditions.     Yeast   doughs  are
very sensitive to atmospheric conditions and will produce bread and other yeast dough goods having diner
ent   elujraeteristit'*    if    the    aUm*phe^jc    condition*
change
This also holds true with the storage of raw materials, especially the flour. Flour, if improperly stored
will undergo chemical changes wliie hwjl! affect changes in the bread which may not only mean loss of trade,
but heavy financial loss.
AOORESS WANTCO.
Romkey, Wm.—Ijttil known ftddratS, Port Alliv pQlp mil It,
Quatsitjo, it. 0. Hciiev.il to be in Victoria; gsatrsllj carrtft
on businc*-*.*-** ax a barber
Am Information r«*#tar«llt)K the present whereabout of
above party ghould bl SddrsSSed! I* 0, H"* 11*. C 0 H C
Retailer,** t01-i Merchant*' Kxrime,Re  MuUillng. V80C0UW
FLAVORED
Order from your jobber
BEECH-NUT COMPANY
OF CANADA LIMITED
HAMILTON ONTARIO THE BRITISH COLUMBIA RETAILER
With whieh Ih Incorporated the It  C. TRADE! REVIEW.
Buy in British Columbia
41
Mis. Maine's Marmalade
ORANGE
GRAPE
FRUIT
FINE
APPLE
X WHISTLE
Wrapped in Bottles
CROSS 4 CO. Vancouver.
B.
C.
Boxes for B.
C. Goods.
B.
C.
Goods for B.
C. People.
Nationa
Paper Box 4 Carton Co.
Limited.
260
Lome Street W.
Vancouver.
CORNISN & COOPER
Sash,  Ooors. Joinery.
245  Dufferin  8t.  W..      Vancouver.
Telephone:   Fair. 9S3.
Milne & MtJJelton
Limited.
Wholesale  Millinery,   Notions  and
Smallwaree.
347  Water  Street
Vancouver.
QUAKER JAMS
Made of freah fruit and sugar; 'he
purest of ingredients,  win satisfy
lhe most exactIng.
DOMINION  CANNERS, B. 0.
Limited
VANCOUVER,  B. C.
PAINTS
Brandram-Henderton
of B. C. Ltd.
GRANVILLE    ISLAND
Vancouver.
.14*11 s
* J *
I
Voonia
Garden
Tea
L Chrystal & Co. Ltd.
Saeh,   Ooors,   Store   Fixtures  and
Alterations
108 Georgia Street E.   Vancouver.
M
NABOB
PAPER BAGS
Paper bags*, wrapping paper,
for all requirements.
COLUMBIA PAPER CO. LTD.
103S Hamilton St. Vancouver, B.C.
J. S. Maxwell & Co.
500 MERCANTILE BLDG.
VANCOUVER.
Representing
BkMSI •« MK (I in. msjmwiu
Wire Hardware aed Statieeery Saapliet
miii (Mini (orm i muss ci in. iomnio
Art treat ead Casper
NISI IdUMN I SMS. (MNK. NI.
Cecee Matt, Mattiaf. Pares Raft
Clatwertay Dieplay Fitter-*-*
BUSINESS SALES
Our department dealing exclusively In the sale of mercantile
and other business has been
used by many merchants this
last year. We will be pleased to
discuss in confidence your sale
problem with you.
Pemberton & Son
418 Howe St.   Vancouver, B. C.
PACIFIC AGENCIES UNITED
Importers
TOYS,    BASKETS,    RUGS
and
GENERAL    FANCY   GOODS
.110.321 llo-.r St. Vmueomi
J.G. MacKinnon & Co.
Independent Silks
Ladies' and Genu' Dresses and
Clothing
508 Mercantile Blag.      Vancouver.
MONARCH   KNITTING   CO.
Limited.
Mens and womens hosiery knitted
outerwear and hand knitting yarns.
Represented in British Columbia
STEWART 4 WALLACE LTD
VANCOUVER, B. C.
Phone:   High. 3889
IDEAL CONE COMPANY
Manufacturers of
ICE  CREAM  CONES
Purest Made     Cost Less
335 PRINCE88 AVE.
Vancouver.
E. J. WAKEFIELD
36 Dufferin St. E. Phone: Fair. 4959
Artistic Wicker Furniture
Strongly built. Concealed supports.
WRITING     TABLES,     SETTEES
FLOWER  AND  HALL 8TANDS
CHAIRS
This  Made in  B.  C.  Line  merits
your   earliest   attention.
Mail orders or Inquiries will secure
prompt response.
JEWELERY
Complete     stock     of     diamonds,
Watches,   Silverware,   etc.
WESTERN    WHOLESALE
JEWELERS    LTD.
Cor Cambie and Cordova  Streets.
VANCOUVER, B. C.
*-*-*«*«'i 42
THE BRITISH COLUMBIA RETAILER
With which la Incorporated the it. r. TRADB RBVtBW.
Buy in British Columbia
•i nn
uarv
PAPER BAGS
J. C. WILSON   LTD.
1068 Homer Street,       Vancouver.
ROYAL CROWN
SOAPS
Manutactured in British Columbia
and guaranteed.
ROYAL CROWN  SOAPS  LTD.
PAINTS
MARTIN-SENOUR
CO.   LTD.
1505 Powell  Street,
Vancouver
THf CIRCK - BAR
KNITTING CO. LTD.
J. J. MACKAY,
Agent.
804 Bower Bldg.
Vancouver.
«t«-"*mat*
HOSIERY
YEAST
THE FLEISCHMANN CO.
W. S. DUNN, Manager.
1166 Burrard Street     Vancouver.
J. A. TEPOORTEN
LIMITED
WHOLESALE    DRUGS
308  WATER    8TREET
VANCOUVER, B. C.
McCORMICKS
JERSEY CREAM
SODAS
McCormick Mfg. Co. Ltd.
1150  Hamilton  Street,  Vancouver
C. H. KCNNEY, Manager.
•A.
8ERVICE   TO   OUT   OF   TOWN
8UBSCRIBER8.
The British Columbia Retailer will
be pleased to furnish subscribers
the names and addresses of representatives or agents of eastern
manufacturers in Vancouver. We
will also advise where their commodities can be purchased.
N. K. FAIRBANK    CO. LIMITED.
Yorkshire Bldg. Vancouver.
Hams & Bacon
Swift's "Premium"
SWIFT CANADIAN CO. LTD.
Vancouver.
Fire Insurance
Retail     Merchants    Underwriter
Agency.
420 Pacific  Bdlg. Vancouver.
PAPER
BAGS     AND     WRAPPING
Norfolk Psper Co. Ud.
136 WATER STREET
Vancouver.
Water Repellent Clothing
R. A. SIME
B. C. Distributor
Camatata tiatk am aaai
Set McrcMtil* tail-fat
■BEAR
■■is
Vamawaat. I. C.
GALVANIZED IRONWEAR
THE THOS. DAVIDSON MFG. CO.
LTD.
123 Powell Street Vancouver.
 ieo.
CHIPMANHOLTON       KNITTING
CO. LTD.
E. H. Walsh A Co. Ltd., Agents.
318  Homer Street,        Vancouver.
FURNITURE
fir Furniture of Quality.
DOWLINQ   MANUFACTUR-
INO COMPANY.
266V~2nd Ave .E.   Vancouver.
UNDERWEAR
ATLANTIC    UNDERWEAR    LTD.
E.   H.   Walsh   A  Co.   Ltd.,   Agents
318 Homer Street
Vancouver.
n
%mmmmmMm$mwvmmmMmQcmr.
at r
i   C. H. Jones & Son
?! Limited.
-: Manufacturers
PIONEER     BRAND
g   TENTS.  AWNINGS,   FLAGS   AND
CANVAS GOODS OF ALL KINDS.
};: Jobbers of:
"2. Gold  Medal  Camp  Furniture
il   Cotton duck, all widthe and weight*  g
* 28   WATER     STREET.
Vancouver, B. C.
T.  D.  STARK Telephone
F. W. STERLING Sey. 6195
STARK & STERLING
MANUFACTURERS'   AGENTS
1401   Dominion  Building
VANCOUVER, B. C.
FRAUD INSURANCE
ALFRED W. McLEOD, LTD.
Vancouver and
New Westminster " RAVEN
Manilla
"GARRY"
Light Kraft
"RUPERT" Heavy Kraft
Brads of Psper Bagi, only Psper Bigs
aa-Je is Westers Cauda will iissre year
PROFIT, MR. GROCER,
By yoor easterners satisfaction is rccetvirg
tfceir aercbass'ise is good conditio!
NORFOLK PAPER CO. LTD.
136 Water St.
Sey. 7868
Agents for B. C.
Woods Manufacturing Co. Ltd.
Winnipeg, Manitoba.
VANCOUVER, B. C.
SWIFT'S BROOKFIELD BRAND
PURE PORK SAUSAGE
Now the dark and frosty mornings are fast approaching, the
housewife is looking for something tasty and satisfying for the
breakfast meal, yet something that is easily prepared. This
problem is solved in the use of our " BROOKFIELD" brand
sausage This brand of sausage is 100' % pure pork, packed in one
pound sanitary cartons, every pound backed with a guarantee.
Place an order now and stock just what the consumer is looking
for.
Swift Canadian Company, Limited B
The Answer to the Call
For a Good Warm Stocking
C
OLD weather keeps mothers on the hunt  fur
good warm stockings for their boys.
Rock Rib and Hercules Stockings is the answer.
They meet mothers' demands in every respect.
Their sales are rapidly increasing. Their demand
is tremendous. There's a splendid profit for you in
carrying a full line. These stockings are made with
two-ply leg and three-ply heel ana toe—from extra
long, strong cotton yarn. Warmth, comfort, less
darning is happily combined.
Sizes 5 to  IO1-.
wholesalers.
Boxed in dozens.   From  your
Chipman-Holton  Knitting Company, Limited,  Hamilton, Ontario
Mills at Hamilton and Wetland
ROCK R1BHERCULES
Hosiery fb**
Bojto
For girls, the Princess Stockine is especially mitablr. Two.
ply lisle yarn, attractive, comfortable, lonf-wcari*(—sites
4\ to 10.  Boxed attractively in dosens.
m
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Ml/L*
"UOIITtlUD.
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