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The British Columbia Retailer 1923

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Array tfc British Columbia
Vol   XVI   No 4
Vancouver. B C
DECEMBER, 1923     20c per copy; $2.00 per year.
Twenty-one Years in Use!
and not a moment's trouble!
V
\l\\l<>\ .'
,. ., v,., ,   o •   •     [ini iiol an unusual occur-
fl DAYTOX.    Read what this particular
,    . „    ton\e   thai 1 purchased   from you
mi   rears ago han ; n in actual service all
|M|  |ias never caused me any trouble
.   ,.,'.   is work accurately and efficiently
a\ nut.
service  twenty-one
vhesl  recom-
•
■2' S^_^_
it led  to the
p, itulate you on your
, Nam- on request)
If it s a
DAYTON it's Right!
('anada can
hear similar testi-
DAYTOX   Scales.
* Mi     Gli.   •"» ' I  "    t-1A> t0N
Hf(t      '■ •>    pnoti    cowp r'r
q   , •       c      putlng   S; .' r
ITlnii*!'i-,i    I        _^^___^_^__
• vt,Hrs- service to the merchants
The firsl computing scale was a
DAYTON
7\\ TON
|\\ ,1
\  -.   IH'   il
Fu. scales  Dayton Meat
■I0NAL BUSINESS MACHINES CO. LIMITED
INTERNA!
-C
leiul ni
Kaetor;
;nu i a in |
■\veuu
A. R. DeLong. DLtricI Agent
230
Cambie St., Vancouver,
B.C.
| . N    ■*'    ''',
/', PYJ«/l».
i ■ ■    .    \ ; '   (    .,'■; I    VI    IO   ' "Standard" Paper Bags—3 grades
We Manufacture and sell
the following ' Standard
Paper Bags
Lachute &  St. Jerome,
Paper Mills*.
Que.
Manufacturers   since   1870
THEY ARE
"MANILLA"
"LIGHT KRAFT"
"HEAVY KRAFT"
Actually Stronger, Tougher
More Pliable, Moat Economical
Moat Satisfactory
It Pays to Use the Best   They Cost No More
J. C. WILSON, LIMITED
Manufacturers of
PAPER BAGS      WRAPPING, TISSUE AND TOILET PAPERS
for   Wholesalers and Retailers,
1068 HOMER STREET, VANCOUVER. B C
Phone: Seymour 781
Greeting
E nave just celebrated the 25th Anniversary or the opening of our Vancouver factory.    To the many friends
we have made and who have helped
make us during the past quarter of a
century we extend the Season s Greetings, with
very best wishes for a Happy and Prosperous
New Year.
THE ROYAL CROWN SOAPS, LTD. 11)2:1
TIiE SSS^f?^ ^TAILER
rporated tin- l
TRADE REVIEW
M
!Made from finest flavoured cane BUgar, a special grade of which 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 a cftfi* 10"lb* tins' 6 to a case'
51b tins. 12 to a case. 204b, tins, 3 to a case.
Perfect Seal jars, 12 to a case.
The British Columbia Sugar RefiningGo. Ltd.
VANCOUVER, B.C.
*■ ■■
Hi   I
,«»^,*^s9f|tfiK<wyli^,«H|||frff^,^ THE BRITISH COLUMBIA RETAILER
with whirii is Incorporated th-> B  C  TRADE REVIEW
I >i i'i'iiiIm-i*
Buying Insurance at the Bargain
Counter
D
ID you ever buy goods at a bargain counter0   Our expe.* cnce has been
lhat the goods turn out to be of doubtful value.   C&n yon afford to take
similar chances with your insurance'1
The rates of the Old Line Stock Companies have been fixed by experts,
after years of experience, to enable them to make a fair profit and lay by sum
cient reserve to take care of contingences.   It is only by doing this tint
absolute security can be provided.
Consult us regarding your insurance problems.   Irsurance information is
part of our Service.
'<****
Established 1899.
Incorporated 1917
FIRE   INSURANCE
AN INTERESTING STUDY
Are you giving the same careful thought to the purchase of your tire protection
that you do to the purchase of your merchandise'1
lhe losses of the hazardous and careless, along with thc unfortunate, arc
assessed to the owners of preferred risks and careful policyholders
The success of our efforts to eliminate extreme and careless hazards is attested
by savings of $6,244,010.69 to our pol cyholders.
An analysis of the methods of insuring companies will prove not only interest
mg but profitable as weU.
Retail Merchants Underwriters' Agency
of the
Northwestern Mutual Fire Association
801 VANCOUVER BLOCK
VANCOUVER, B.C.
Say you saw it in "The 'Paper the 'Retailer 'l^eadC t'2A
THE BRITISH COLUMBIA RETAILER
With which i« Incorporated the B  C, TRADE REVIEW.
0&
BRITISH COLUMBIA
RtTAlLLR
pubUibtd Monthly.
CHNHHAl. mBRCMANDlSB
,;U(M SRH58. DRYGOODS,
HMU'WAUK, F>>..T\VKAH
Secretaries,   Representing  the  following
Branches R. M. A.
Agassiz W.  A.  Jones
Armstrong G. H. Smith
Chilliwaek A. Knox
Cloverdale .A. J. Burrows, Pres.
Courtenay  F.   Field
Cumberland J. Sutherland
SIXTEENTH  VKAK    Cranbrook J.  F.  Scott   (Pres.)
     Duncan L.   E.   Helen
Esqulmalt H. E. Pickard
Grand Forks S. T. Hull
Hammond & Haney... A. j. Scott
Kamloops A. H. Muirhead.
Kelowna A. S. Wade
Ladner A. W.  Bul
OFFICIAL nitr.AN OF BC. BOARD
RKTAIL MEKniANTS'
ASSOCIATION  OF CANADA.
diiini
\ Mi-NTIILY JOURNAL pttbHlhed tn the interest of Retail Merehan-    Ladysmith..'..." j.'McCormick.
'   ind the li.-veloj.ment of Commerce in Western Canada, 	
SrHSCHU'TK'N RATK. TWO Dollar! I'er Year, payable in advance.
AdTiTllslnc  Rat* on Application
Pub!(»h«ri.   PROGRESS PUBLISHING CO. LTD.
Suite  10*2 Merchant!*  Exchange  Building
VANCOUVER. B. C.
J   S   M-
Prince George
Princeton	
Gab|p Ali(i„.   Shipping    Ml rod.,    R*velstoke......
\Y  N Code, Business Manager    Vancouver	
Lytton B. Rebagliati.
Merritt G. B. Armstrong
(Pres).
Mission F. C.  Lightbody
Nanaimo J* L. Ward
Nelson E. F. Gigot
New Westminster D.  Stuart
C. C. Reid (Act. Sec
A.  Sorenson
J, P. Hume
T.  A.  Robley
W. F. Ing
D. Fernie
Ki '•'
.1    H    !'"•*':•
SiTOlill '
„.   9 Richmond Street East, Toronto     Veraon.. ..-••^ Wa||j$
A     at     ( I* '   M ■'■■    8 '
matter
Whi
te Rock E.H.Hardy.
XVI    So   I
iECEMBER, 1923
Vancouver, B.C.
Price Standardization
u,  Renresentalivc Clyde Kelly
).-*
'lilt?*' I' ll!
I
Itiil   An.
. im (mile*!
a   for '
KhhI   I ml.
\.  we e\
•     \
I
a. i'i> Author of the  Kelly-Stephens Bill.
u and make it worth something.   1 think
,ve , rrtul lo win
|-   was   business   that
,*        j   ,- ^topher Coluni
il, I ad mono advan ked
'.' :;v   ;;;,v;;:;,v; ;i.;v », a,,,,.-:,,,, ■— *,•»«...,■
has
in
(Pen standardized trade-mark goods
•nt B   ' •''
tit'
j ,tj fl !l >si
Kill"*4
p here, to <ks
,     . v    , ■ )„., who found the herr
i«   lan«l     .M'liu « ■*'
151
hi*   r<'.i**"
•tuiu
n   in-   I'.UIM
Milium......
wa** selling goods myself over a counter before I
scarcely look over it. in a little town where the
handise was of all kinds, even including hooks.
!  ■•'<> i-.ni.iinhcr when ninety-five per eent. of the
i«miiMir Korth An
n v ci  '   •   i
ina YaioI. i* hum in
1111 > I; i \    ? •iri'.-.'in it   '»>
, l\w  Indie*, sii
wttS sailing wan
men
Ami 1 ran remember
Wt
HssH|{<
ondon merchants lo find an ftas
*'■ ir products hai
■st of the Mohammei
ll't'll
,,v ^standardized, were without
TlQf       i      1*1ased one of them and took it home,
»h« S °[f SLS   or       u     never he sure that he was
, ni av. .iv  because m m          i imoriea t«>unit
....      , 11 ,.„* intitionle • *,u'1 An  "
ans nnd  hirku al < •«Il*"*m      ' business nation
.    ,   th„ .,,,.,, ,,f htlfttn-tt* ftlHl (ki** ins ^ ^ >h^ {ba|
tulllltl   1
-getting I
tn  ■   MllhomorM.-iport.nl  '^'^ princip
s;    I    ** I ll 'I '    ' , , , • 1      ,i
w same product when he desired il
., i-m.i nf husiness whieh was to
•-> vv::: rv;'11:!, :>...d «**.*-«
kt.u,m in cartons aod box*  *h
•eclated and understood   and to
;;v;;::;lv„:r;;v";vi„;,;;«*. «— *!
i'u
.niPH-.T hi b trao
i   ,  „ represents, and wno
!,«' "hi"  ' , i have   I will
, vv;th everything 1 i™u*       ,
'     ,. given the right
,k,,i  MandardiKc-1 '*,■•"!'1• lfll,Ui ^"^
,i! ■!   U'Ual .Hi!"''■*•
,.i^-.    I am i'.iii* "
mikeg IM   ,hBt,pr°'!Ur7lfTin"nroduH for the bene
In protect Ihe resale pi,cl "        '
'" "' 'J ,,mi"n ' !nl f^lTisH fundamental of
Sow il iwnw lo n..' thai   nn oyi,r h(.,,.
Vmeriea    Thc nntiona knoNv   ha     M ^ mM   nd
4t«nd for aood will, the goou |s something
*.h, U00d will of huHineaH ^^ itsrlf this for-
li is the nl''*1
emilil "";"''"'':;    Vl 1^ ; national asset good >v,
;,,.,,„ io have goo Wit  a who]eSaler's han
'" I1-rfS'sVand   ali of liim ol vital impor
(1
't-
,„1 iii the retaiiei
 ; u ^^--.'--I'vi^iiiv^ri::;;":
NVHS„ man who was the t ng maw til it got
,,, .,., ,.,„ „.„„ will and investeci      _          ,,
in nn unci
win which tncai
ih feiitun
n that idea ,v' ~""'
of
il own eharactor, 8m
in
in
la
ward movement of the iwentieu .••■_ ■ .   ^aj )u, ,,.1S,
of ., man who put" m»° ,n> !"'.'    ,„i .hen undprtakea
^fWt,1CST      had an idea of hold-
thc consumer s hanct.   i .      the ,ommon
g to it and keeping it true.  Tl l       ihhiB0VnaB
widea that every man ^VrfSe tie ^ ^ «^
. (1,sir,,| had to give wa .^f^ article itself.
.,, •   ,,,„ hundsof themnkei ot rm
Irs uwn   liii*.
i^wUgrtWi*1*'s'':'•'■' ' ''^^ THE BRITISH COLUMBIA RETAILER
Wn!i which is Incorporated lhe B   C TRADE Ui:vii:w
December
'< j
r I
i  i
!     a
Maintaining the Resale Price
For many years we had in America the principle
established that the manufacturer and the producer ol
one of these trade-marked guaranteed goods could
maintain the resale price, that it was Ins to do with at
the last as he desired. Then came the Doctor Miles
decision in the Supreme Court and that laid down a
new principle, that put the principle that any maim
faeturer who endeavored to fix the price of his product
after it had left his hand, was acting in opposition to
the Sherman Anti-Trust Law and against public policy
and that put a new line into American business.
Decision after decision has come since that time
from the highest courl in America and uncertainty has
heen added to uncertainty, 1 defy the highest paid
lawyer in America to say just how far ;i man may go
m protecting his own when it reaches thc hand <*! a
wholesaler and the retailer.   It is impossible to tell.
We had the Colgate decision in the Supreme Court
in which they said that a man had a right to refuse to
sell anyone tor any reason, and that carried the intimation that if a price cutter took a trade-marked article
and slashed the price, the manufacturer could refuse
to sell him; but that was immediately nullified by the
Beech Nut decision, which went on to say that if there
came any co-operation between the retailer and the
producer, if information came from the retailer to thc
manufacturer, then it was again a violation of the
Sherman Anti-Trus1 Law.
And we are now in a position where the bus ness ol
America is rudderless, without a compass,   The) don
know what they can tl".
Supreme Court Ruling
The only thing the Supreme I our! has finally decided is that it is perfectly legal to tix n resale price it
the producer of the article establishes his own final
selling agency, thai any great corporation lhat
money enough to finance retail establishments in every
city, can through that method fix a resale price, that
is about the only way they are sure of doing it.
What does that meant Tha* means one blow to destroy all the established agencies of distribution. It
means every manufacturer must establish a separate
branch in every Bcparate city. I* means the most ex
pensive and inefficient system of distribution in tin-
world, and Ciod knows we need to act on our presenl
system in order to cut down the cost rather than ex
pand prices and the cost of distribution. That is whal
the present situation is and faces us exactly, that we
are in an uncertain condition, and it must be mei by
legislation.
The Supreme Court has decided thai a man cannot
control his resale priee. and, for the common welfare,
that must be changed by legislation, There must be
an affirmative declaration that any producer or man
ufacturer or grower of any original article who puts
OH it his own name so it can be identified, who goes
iaek of it with his guarantee* that he shall have the
ij-'ht. if he desires, to file a schedule with an officer of
ic Government and then hold to that price through
every agency of distribution and to thc consumer in the
final analysis.
Bil to Prevent Monopoly
That is the bill that i have and which is now await
inj.r action, That hill provides that the original pro
ducer by filing his schedule with the Federal Trade
Commission can thereby control the price of his article
to the consumer. Wu does thai mean a disadvantazi
tn the consumer' It" it does, I would be opposed lo it
because alter all the booksellers are but a group hut
the public comprises us all. Tioit represents ihe com
mon good, but does it mean an injury to that consumer
and to the public to have independent manufacturers
fix their prices I   1 chum it doesn '
t remember twenty five years ago m the country
village where I waa, and my fatl   *    cring ,t proprietoi
nf a store out there, how there came on h wbf on oil
ami tin- three stores in the town began cul inn each
other i>u oil   <-il dropped down until it w»s nold al oi
cent a gallon.   The independent producer had cull it
ami then Standard * ui • ame m.   Standard I li) cul lhai
priee until tin* independents were put oul of business
aud they had control.   Two ol those *i ires hat) lm  •
[•ni out .if business and the [jowl <*** 11   apital had beei
ruined before lhat m! war whs ..m •    Thai meant nn
niton
i •,  io, -. • r. <
the   nig    '    ' |
A      ilttll*
an ex tent l   i
.       . ■ * 11   "
,  .. ,i i.»
VV im(:m ci \ ou have a juug i w
est ean alw ay **• "**• cr* onu the %\ <
hound to come lo monop<     tut < i r
lOW Hi o    '   ,r    ,\t\\      he. ,tii>.-      *     >    o| tirOOg
u arfare that thai   til I ol tl  * ■  >ai  exisl   i
measure of priee ma ulei mei  \% nga n%l ■
i** an anti mono] ol *-* i<   m      it      It in ..
common w elfar* of every   lealej   md the co
Fare ol Ihe consumer
Mow, iiiiui) independ nl i u ifji lui'T-
d riven oul ol bust i ens '*•■ wnip i hi ir it rod in I
and slaughtered and they wei at to
I saw in the eity of Heading  l\ ■ ■ ■ ■ ■■  *
...'tti.it i .
article aosoiuteh jjestroveu   u  . • ■
aold at ten cents    it wa** a ti   • * m i|   a fti
10 eents    Pi oplc appi eeiated   I to an
• ii ■■ .'.;•.      *. otc of approval lo tin *
price, and the** begai      i   i   Iii *   I   rt
• r    • ine retailer started * i ro        I  i I
t .        i    j      i
*> 'i M .^ n tea ling bail  u a trap to   al
! I ■■ put it out at three   enl - .   a e ins**
he adverl t< I il extens vi ly     !'■   ph  *!
it three cents     Wl le Si ey   :. i re Ihi r
■ hem on um amed  un  in w *   i Is  mi
profit  ;.igher I an  lu   could   n
rhe conij etiti r nexl dooi    ul  it lo
K\ ery store in low u cul that & ip * ■ ■  rei rents i en
I* spread from Rea ling to ol er   it   i    Tl e end ol
• as an absolutely   de ttroyed  prod        .nol  :•   ■ a m
been on Ihe markel for lh< lasi ti'ii rears    II was ah
siiiuteh destroyed by pi   ■• ■ .* • • •.    Sovi I * a loni*+l
ing thing is 'in* the pr ••     I * cr did not w  nt lo   cl!
' I •• goods    The goods u • rv m good   • tl   •  mu   i sj
pro\ed by thc people h<   li In * wani lo nell th^m    IL
wanted tu use them as i   tail only  In hrii  j thc   on
xtimer into (hi   ston   and then   lo   i        I • 11   then
tempting barga ns  in  im . •     ,v on  • | .<   hi
mighl pile iip hi* profit
Bargains
I was [jj a store noi \o long .a"" and llu mai '■ ;
me hi was advertising a greal list of targains IL
twenty differenl articles which he was selling for lei
dollars, and they were wonderful bargains t<> read
the advertisements I talked to him frankly as n
mend and he showed me Ihe cost of them I said to
him, Here V a fifty-ceni article, known the world
around to sell al fifty cents nnd con have goi it down
at 17c, ]ou know thai coal you more than tin
( 'iiitinued on page s
ndardiited M-M
THE BRITISH COLUMBIA RETAILER
7
n  f  TH \|iK review
Your Income Tax Returns for 1923
m
a
.
Article 1.
Ity  A   M   burroughs, Aecounting Specialist,
1 ..-
'      \     '    .    ,.    !
•<\ enu
'  a g <
'. *        1 '   '
'       ' ' . ■        !   * I
ma 1
rev
'
e
*u|-V
l.lVl'C
iu
M  nti
it
tan
lor '
i fchoji and
M , 1917 li
ookx?'    ih
askeil
- l'°'..'.'
' A ■    '
foi  I
* .i
surj
1*   !   ''
mac
VV!
\
i •».- never
["orl*!  t
any
||l     ;■ *,
\)\{H  0VSS
hi.O-*   r.    ';•
only
! tuts
Sm
\ l-ltlll
I II
'tor
\      V
A     i
1
1
11'   .i
.six wees
init*i of thai au
.iii i*
lit
n\
eminent IfiOO in baek tax
•■.*, en tie
KltlMl
\nd on '"!
< in
I -,,*       lhe  BIKUt
i ,   oweu '"
, t,i that." he
li    nisi    Ulc    II
v hole lot more inai
U is I., av ud audi pain
ml incidents «:
••tail busim -*"
tins that the
tie
I.i   KCC
-,.*..>!       1.1 I SI III   ■*> ■*
government  is warning ^^^^^^^^^^^^^^^
adequate and accurate records
nol waul m ";imi"    '
s ont\ lhe Facts
The government doe
barrass lhe retail mei
I, ivmmcs ih.- right, hy la
an*     H  vvan'
Ifltt ,    10   si
.,;,| a revenue n
Hen
into your place of business tomorrow, next week, next
month or next year to check over your income tax re-
E urn.
In this article we shall outline briefly the kind of
information the government demands on your income
tax return. The second article will suggest and describe Ihe easiest and simples! method for gathering
that information.'
Before March 15, 1924, yon must report to the gov-
ci mnent facts like these:
Cost of Goods Sold. To gel this figure add your
inventory as of January 1. 1923 to your merchandise
purchases for the year and from thai total subtract
your inventory as of January 1. 1924.
Gross Profit from Sales, From your total sales for
ihe year subtract your cost of goods sold to get this
figure.
Lui so far you have only computed your gross profit.   Now in find the nel profit:
Expenses.   This is a total of such items as rent.
ijjht, heal  and  power,  postage,  telephone and tele
Ljraph, interest, discounts and allowances, salaries, taxes and insurance, delivery expenses, depreciation and
general expenses.
Net Profit. As you have now computed your gross
profits and your expenses it is not difficult to find your
net profit, Subtract expenses from gross profit and
•otit.     To this figure there may be
ems as discounts earned, rn-
ihe result is net
HI .ni'litiiiiis for siii-h i	
lercsl received and miscellaneous items; and subtrac-
ti'it s as had debts and other hisses.
Those in the main, are the facl which the government demands,
tis that are complete ami
i \ ou -"< ''t
nn from recori
',' ' ,"; vou have nothing to fear from future gov-
trustW° tl\;VI"t "at on If vou had to guess at some
:?r^t    nriotl xient of giving the govern-
of the figures, v\v    >■ .,,, .,,..,,
ment the benefit of the doubt, you have put yourself in
a emu promising situation.
Whal are adequate records records that the governmenl will reaped not only on March 15, 1923 hut on
any other day that a revenue agent may happen into
\ our stoic .'
In brief they are records that show how every item
of income and outgo is handled and wherein it is re-
nresented on the return itself.
government demands a record
Mi
,,-,. sue *iti 'ally, tnegi
took place ra your
nt Iverv business transaction that
atfjr ■aft.'ft t" -
turn.
1
1 THE BRITISH COLUMBIA RETAILER
Witii which In Incorporated lhe H  C, TRADE Ui:vu*w
I lei'ember
I
PRICE  STANDARDIZATION.
(Continued from page 6)
amount you are selling it for. Why should you '1"
that .'" Then iie took a piece of paper ami figured out
the cost of all the articles, the entire twenty, ami on
the ten dollars he was making $6.50 clear profit Oil the
unknown goods, ami yet advertising it as a tremen
doiis bargain on two articles which In* had cut from
the standard price to about one-third. That is the
kind of system that this entire husiness involves It
involves a jungle kind of system.
1 had a letter this morning from a man regarding
his own experience.    It is from a manufacturer of a
toilet preparation.   He said that a department store
in Chicago took those articles of his advertised them
and then cut  the price, and tin* result  was that  they.
this man's eompany. couldn't -dl tn a single store in
Chicago,  because  he didn't   maintain   the  price      IL
says. "1 can't maintain the price because u is in viola
tion of the Sherman Anti-Trust Law "   So the maim
facturer is helpless, the producer is helpless.
1 have t»ver on my desk one hundred letters o! men
who wrote to producers of various articles am! said t>>
them. "Here is a retailer selling tins article 25c loo
high. Why don't you protect me'" <>r. *"l paid am!
have always paid for this article 50c ami now I am
being charged 75c. Why don't yon protect met And
the manufacturer is forced u* reply. '"1 cannot control
. the price, either below or above tin* regular price.
One Price to All
It isn't fair to the dealer or to the manufacturer <u*
to tin* consumer, ami 1 believe that the American coi
science stands for the principle of "to- priee '<» ail. a
uniform price—where a man goes into a store and.
knows that if gets an BTticle at a fixed price ne can
eome back and get it at the same pric again am! that
it shall be continued on that basis.
When   A.  T.  Stewart   started  th.-  policy   of "om*
price to all'   in his store and put on ins goods well
known prices, plainly to he seen, im deviation *o be
made from them, he made a wonderful stride in busi
ness honesty.
In the old days where everybody haggled fur the
price they should pay. tin* advantage was always with
the dealer.
The Haggle System
Well that is tin* kind of haggle system that always
ends in a disadvantage t" the consumer. IL* doesn't
know values.   He must learn by experience that an
article  is worth  the price.     |.f $1,50 is the  standard
price he buys it.    If what  he buys is what  he desires
he asks for it again.   That is where confidence comes
in.   That is where good-will is.
Business is an asset.    It is as real an assei as lhe
machinery an <l the material property m the plant     It
is a  value to the man and should  not   he destroyed
Good-will is the confidence which brings a customer
back again the second time to gel what he goi before,
ami on that good-will is the very basis of American
business. To keep the confidence of lhe consumer a
manufacturer has a national campaign. He spends
money advertising to the world. He gets a referendum. It is approving and then In* finds because he
made bis article so good and it is demanded that he is
the victim of the  priee-eii'ter.    And  the  pri cutter
goes out to destroy bis market and profit himself on a
name already made, when In* won't use his own name
i.u the advertisement    ll<  will use your name or lhe
name of someone who made an hones* name by the ex
pemliture of great sums of money.
Now   that   is the jungle law      That   is  the  law   thai
the Kaiser endeavored tn have put on the world in
1914.   That is the law that absolutely refuses lo rceog
ni/.e the golden rule ami the right of neighbors, and
say s. "ihat the power of might is lhe power of right
That is tin* thing that we fought,
Now there is scarcely a nation in the world lhal
doesn't have a resale price protect ion law, Bveryom
.f them has realised that it is to the benefit of the
public ti» he assured uf a valm* which 'hey know and
of articles which the\ know, that Ihe old system tan *
of benefil to the consumer, That the «ystem of ideu
tification means that you can go into a manV plant
ami sec how the goods are produced \ mi take un
known goods    nobody   km>ws what   ll   is and no man
ufai tuivr dares put his name ou them    Vou are never
able to discover tin* kind o! manufacture thai goes ,»n
you arc never able to know whether ihe manufacture
of them is sanitary or whether fair dealing is applied
to the producers of them. th<* workers  n Ihe tn
But you take a nationally known product whieb
has in it good-will, why then you an abb lo trace il lo
its source    Vou are able lo find where ii is, and vou
are able to help lo make it good
\
m«*nen
Influence of thc Trade Mark
I believe that tbe h"i*innuiu* of lhe trade mark »y*
lem was of (remendotis benefit to Ameri a ! believe
that the greal inventions lhal have been made in ehem
leal   processes  hn\<*  l*ei*n   in   pal"!    and    o   a    -i'i"1'   ;•*■*'
protected by Ihe fa ? that they were able lo eopyr gl i
lhe name and then advertise ihe name and lei llu
pi oplc know w ha! they had
There was the great experiment wine's produ ■■ d
celluloid Celluloid was never patented in ihe world
li is copyrighted with i. I rade-mark, and it was df
eovered by chemists who worked yean lo find il Then
are certain dyes made from eoal la? products, 'In-rare medicines made oul ol coal tar products I en ari
are medicines made oui ol coal tar products also; I ey
have never been patented, but Ihei ar>- copyrighted
trade-marked ** Is, and lhal is lhe protection given
them
Now it wr don t protect Ihe trade mark we an1
putting them and all their efforts at ibc mercy of ll i
must predatory buaineaa man in the world, the ay«
tematic price-cutter, no matter where he may be Thai
is the kind of thing which we are facing loday 1
could give you a list of fifty articles lhat you know,
that \uii have in daiL use. all Of ihem have been di*
covered after greal efforl and greal expenditure ami
energy and intelligence, and \he\ are prote ted only
by lhe trade mark.
They should be protected by a law which should
give Ihe right to fix a fair price for them and then
carry it through to the consumer Oh, I know the
argument thai is made against this bill of mine They
say it is the sure monopoly measure Thev *\<o\ i un
del-stand business at all.
Phere is a vast difference between a man prodiu1
ui" one safety raxor, for instance, making his own
safety razor, putting his name on it and guaranteeing
it. and ihe manufacturer who lias all brands of safety
razors m his hand. Wherever you have a monopoly
ut a whole line of v<""ls, then il is agaius! Ihe ptthli*'
interest. 1923
THE BRITISH COLUMBIA RETAILER
■ I    ;    ■    V- po iled lhe B   C, TRADE REVIEW.
The Independent Manufacturer
l',tit when you hive an independent manufacturer,
.... trill run   nt b safet\ raxor aud lix il si a price of
Mfjo put it out in competition with Ihe world, and
."',.,.,.' -j another article for #1-00 mother for 42.25
» i       .,.. thai n-1U for ITMM) and Imvi used il for manj
^ j pcaUJiCi l think i' i- lhe best on lhe markel no
n. ,•(,-(• what tl"* p* •■ '  ;s- but m> '' ■'-'•  "r :';'■"':s ! '"'
l2.ou one is b*tt« •!'"i '"' i,!i*^   '   'l'"2 ",v M "'""
,,"» (ion and it increases competition lo liavi the. pro-
ilu.-tiuii'off an individual article   m which you havi the
rjghl to make the price whatever you desire    it I have,
h $5.00 article ami sell it for $5.00, 1 encourage competition. 1 make a market for my competitor to eome
in and sell one at $2.00j he takes my business away
from me and 1 have heen advertising to advance his interesl nol to advance my own. In fair competition
where the quality is at stake, not competition against
myself, we advance the common welfare, hut if 1 pro-
do ■<• an article at $5.00, a fair price, and the public demands it. and my retailer takes and cuts it to $3.75,
then I am competing against myself. They force me
nto a position where every price-cutter can make me
compete to my destruction. That isn't a fair proposition.   L is not fair in any line of production.
GROCERIES y PROVISIONS
GENERAL BUSINESS
I
iMMniM'i i an
, ,, .    nil mice*
|i(|slI|CSS
,. er docs
\MA   tl
ippilUJ    !
t • r -,   store
\ *«
-^■mt.M
■.,  |   i   s     I \ <r ]
I eil I  at thi  i de of turkey i
i ■    '•-,' i .', i.
■, ,c with ii pus*  ii  ly "■
iwenti ''*♦ * cents pel |
We take ihi* ••; ; nrtul '•)
■ I ni mi attract *■ *"* display
:> ng wa> towards ni.ii> i i
Wholi -•«'• rn re| orl ft vei
ma*. Hi es   nnd do nol ex| *■
,   ng   up   seas-.nabb   stuck-
* thai this t ass ol ex
ng in ou it
■• is iii -.  si I  increased
inahb goods     ll is pre
vi   . '■•' \ cry hcavj this
;■!'.■' s   :.;■'! o   ,; i'nund
ol pen nding n lailers
{ hristmas lines goi s a
s. ssoit h   mindful one.
food     la * ■ ss nn i iirist ■
an**,  difficulty
■ i \       11 .1 s     s I 11 -
i... ,„ i omniouity   »'■
\ .     . . ...., -i n   ent fid
t, .....    ,. ae '»nnt  t'"1'
\ ,'.,",' po iited towards
,i   • ♦)„ ,v will be sonic
r        wai   cspe ially   ■'
,,.   snonh   and de
Sttgir.—The mark*'  •
VihhI somewhat linee our la*'
\ aisces  \\n\ in*-:  o 'cui i«''
thes. ,o\\cnei -. as re ,n' J»
, revision, unci v.- still bcl ev<
I,   \\\V\\1 I s   bet,He   iii--   end   "I
market  quotations an   »■■<">' "   ,   iolJ ,*,,„* nol enter
mand   and the element ol W Vmerican bed
into quotations      The fc»r0|H^b™ rop «houl lobe
crops are heavy, and the new    »        ^^ nverage.
plaei 1 on Iho market is hkciy
Evaporated  Apples.   This ^ ^ Jrkets
erahle sire,th    The Ontario and i a       ,
icll
.nls   pel'  !>"»»(|   s!n'''  "'
have advanced one lo hio;'"".,,,. ttl.,v throe evap
ing prices were named  When VTftrjhere is only
orating plants operating in i •  •      ,,,1,,!- prices
one this year    Tho plants claim haM r^ >pppIir that
do not show .. fair pr°flt- '"
le C. will have to look to Ontario or California for a
portion of her apple requirements. Retailers who appreciate tin- fine quality of B. C, evaporated apples
should lay in stocks now.
California market of dried fruits is Hrm. with a
steady demand,   Some changes in raisin prices may
*  exj ted after the firsl of the year.
Dates.—-Dromedaries have been scarce and hard to
secure- although stocks are now ample to carry
through holiday trade. New crop Hallowis in hulk
due aboul February 1st will be considerably higher
than present prices, Whether the higher prices will
hold good for any length of time it is difficult to say.
Shelled Nuts, New season's shelled walnuts were
somewhat later in reaching the market than was ex-
pi ted, delivery not being made until December 10th.
winch is late for Christmas baking. Shelled almonds.
on the other hand, were early in arriving, and the demand has heen good.
Whole Nuts.—Brazils and California walnuts are
just aboul cleaned up so far as the wholesale trade is
v ineerned. New crop Manchurian whole walnuts arrived on the Empress of Asia December 8th. Low
prices will make these nuts a big seller. New filberts
have heen delayed in transit' reaching the market De-
ei mber loth,
Marmalade.—The demand for marmalade at this
season is very heavy, and should carry good stocks of
tins popular preserve. Wholesalers' stocks arc. running low, and new pack will not be ready until about
the middle ol January.
Molasses. This market is very firm. New Orleans.
,,s well as Canadian manufacturers have advance prices
which as yet have not heen reflected on this market.
I lemand is heavy at this season.
Bc.ins. Market unsettled, although no lower prices
arc expected, present quotations being less than the
•ns!  ,.f production.
Grape Fruit Hearts.—This is a new line on the market which is receiving very favorable comments "S.A."
I,rand is packed in Puerto Rica where the finest grape
fruit  in the world  is grown.    Only the heart  of the
i
^wMPs' * 10
THE BRITISH COLUMBIA RETAILER
Willi which is Incorporated tin* R  C  TRADB REVIEW
I i......
lllht'l*
Baking Powder
ContiiiiiM no Alum
Absolutely INm*
THE W.H. MALKIN Co. Ltd.
VICTORIA. VANCOUVER. NANAIMO
WILSON BROTHERS
Established 1890
Our Motto i» "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
SK WILSON BROTHERS. VICTORIA. B.C.
Wholesale Groce
r»
SHAMROCK RRAND
HAM, BACON, BUTTER, LARD, SAUSAGE, etc
Kirst Quality packing house products pul up by P, Burns & Co.,
Limited, which means they an* the highest grade, always reliable,
and without equal on this market.
YOU CAN RECOMMEND SHAMROCK BRAND
P. Burns & Company, Limited
I
VANCOUVER
CALOAKY
EDMONTON H>2.
»*»
THE BRITISH COLUMBIA RETAILER
With which f Incorporated the B   C. TRADE REVIEW,
11
I'niit  is uafcd  '"  Panning,  eliminating  thc akin-like
sections on the fruit,   It is well favored, ami as each
iv 2 im holds eiu'Uirb fur m\ portions il is more
Hill * *    **   *'•*   "'" *
gnomical than the fresh fruit.   Thi price in $.65 per
-joxen, ami ii  i- poaaible thai with a tew years time
lined i/rai'c fruil will be a*** popular a" canned pine
tH.*,,. \,y in facl any other fruit,   rtetaileru who have
f0j already done so would he well advised lo introduce
thi*, new lm
v of canned gomlfi lo their eiwiomen
ENTERTAIN MAYORAL CANDIDATES.
The Vancouver branch of the li. M. A. entertained
mayoral candidates al a luncheon in the private dining room of the Hudson's Bay Store, Deeember 3rd.
Various opinions were expressed by the several visitors upon Personal Properly Tax. which was the chief
topic of discussion, B, K. McTaggart acted as chairman for the occasion,
•>^|V^*^W****
'1
m
ft
ft
1
hi
OJhr irttteh (Mmnbta fttfattar
txtrn&B tn ijim the
Ijrarttfat §rasntt'a GSmtinga
attb wishes gmt, snb thusr- mhuar taqriatis * »«»"•
N at this Xmaatlbf. ano a full measure of Biirress
tlirmuiluuit thr annum year.
PR
*    «r,v,cQTIDING   MANAGER   VISITS
OMINENT    ADVERT I8INU
VANCOUVER
VISITS VANCOUVER.
Y K  IW, Itencral msnagcr ol'»
IU.. Agency arrived in V, ■ 'fro-J     '
,her. in ili**'U«* advertising
s Adver
•eai the
matt' rs
,   Christie, sales manager for Stanteld    1 m
1 „ visitor in Vancouver, and while gi-
,,   of husiness conditions in the west.
imnreSSlOU'a 01   niiMi.t.  KDf0«i
1.   M
ited was;
ine his impress
stated that a
real husiness revival was not far distant
The faith which his
!ir*«t weeK n>
iriellU
•r**. au<
'ro
il maKc ii ,->
SSI'I I
•Mh Brill*** «■««■' '*'"   ... |V,r,,.«,.r.
frilHUW} "I ■ I" '""'    '   j ...i.i, ih.* b«8iiu*ss
• .1.11    i in 1 ii'i"\*»eu    \ 11 ii   i
«•''•■**• '"'"""f.uw v"uk.pi '—'"■
.u. opinion a** to vvli;1' |S "    • . ... ..-v.,,** i,e mil
'" ,..-,., 0f the Dominion,    i ne nm.. "*	
''' lh,1S e    i^apth* illustrated in the erect
firm has in the west lsa    •      .     ,    year  when
" V':i::v..:,"', 7JZ," - ^ -.;.■ «* ... *
on
re
trenchment ana ec
nntbv he BO'
oca.cil pcrsiste.il effort be
ICXl MX m.-nnts. ,„   ».i .^ |v|un,s u,*rc
M.ilUMl evr„  business enterprise .
alllietpjlle'l
•■Tio* general condition i* *»«»
thou^b buaineaa in !11;i,i*s  lmrts
buovanl a
,.t, sound, ."'il a'
Canada is nol «"
dc has*-
,:;; ■■ ■ •"""""" ,;vi :,**..
i moni •*- due, i«" -' •
t'ere.i nuring the lasts everai .*■ hll. weather,
.* u    .ml it** unsea&ozwi
doubt, to '»'«' Rnc ran, an n(,ssi,nisiii.   -N,r*
RtinhlcHt Ki'onnd ioi l
WELCOMES DISTINGUISHED VISITOR
IV T. Schooley, director of the Royal Crown Soap
Hinpany. in Vancouver, welcomed Lord Leverhulme,
f Tort Sunlight, England, founder of the Hrm of Lever
'.no!hers, soap manufacturers, when he arrived in Van-
oiivct* for a three days' visit to this city- and was in
hnvffp of arrangements for tho entertainment of Lord
charge
Prvcrhulim
and his party
. al-,-iviil of this dis-
lliele   is   It'll    'I"
Pear <• -stated.
'  By a vemarkablc coin.^^^ an—r,
t Y2
i
i
THE BRITISH COLU
With   which  il  IneOI |H>*nteil   th
CANADIAN  BUTTER ON THE  BRITISH  MARKET.
MBIA  RETAILER
* B  C, TRADE t:i:vii:w
l>
eccmoer
"The Grocer," London. England, reviewing the year's
transactions in a recent issue says: "Most ol the butter re
ceived during the past year from Canada arrived during ihe
months of July, August, September and October, the period
ol highest prices. These supplies met with a good welcome
on a rather bare market, but the outcome proves to he very
disappointing, The butter was most irregular in quality and
color, ungraded and too heavyily salted for this market.    It
Canada intends to develop a better export buaineaa with this
country more attention will have to be paid to the requirements of British buvers."
COCOA MEN  ORGANIZE
Purpose is to Regulate Business Along  Lines of Other
Associations.
In an effort to bring about closer cooperation and to
regulate the ever increasing business in the cocoa trade,
leading merchants and importers ot this commodit) in Hi'*
t". S. A. have organized under the name of the Cocoa M* t
chants Association of America This organization will endeavor to regulate business along the same lines as in other
similar trades and is the first attempt on the part of the
cocoa interests to establish an association
PRUNE CARRY-OVER 5.000.000 POUNDS.
The weekly bulletin of the California  Prune and  Apricot
Growers' Association, dated November IT, gives the assocla
tion's holdings of 1922 prunes as slightly less than 5.000,000
pounds,    on-fourth    of which  la Sunsweet  and the balance
Growers.   "Except for carton goods there is. at the moment,
very little movement of l'i23 prunes," says the bulletin. "The
association feels that the next few weeks will see the actual
cleanup of the 1922 carryover, and in our advertising plans
we are setting tlie date January 1 to see a free movement of
the 1923 crop.   The actual figures on tlie delivery estimates
of tlie size of  the crop fall  far short  of  actual  conditions
The association    has   already    received    nearly    120,000,000
pounds.    Our  manufacturing   department   sa>s   thai   Indira
Between Now and New Year's
You can materially increase
your   sales   by  prominently
displaying
Clark's Mincemeat
Some   other   "CLARK"
Good things to eat*.
Plum  Pudding,
Roast  Beef,
Loaf Meats,
Canadian Boiled Dinner
Beef Steak and Onions,
Potted Meats,
Lunch Tongue,
Ox Tongue.
All  Canada  Approved.
Your customers will will-
ingly purchase Clark's
Celebrated Mincemeat as
they know its reputation
as being exceedingly high
quality.
Let the Clark Kitchens
help you to increase your
sales and profits.
W. CLARK LIMITED, Montreal
Establishment*  at   Montreal,   Que,;   St.   Reml,   Que.,   and
Harrow, Ont.
tions are foi a delivers tn th< -association ot 125,000,000
pounds. New acreage coming Into bearing, heavj produc
tion ou young trees, new membership in the association and
tin* verj small number «>i easea *o non?deliver> b) member*!
ol   the   association   are   tin*   Chiol   fSClOffl   in   accounting   foi
these Increased Bgurei "
TEA TALK.
New Vork, December 11    With atl indication* point ins io
'hi* maintenance ot price* in prtmar)  lea market! .*.** pri
••nt level*. a!id a poaalbilil) lhal 11)4 advance mas >" furth.pi
in \i<*w ot low siock** al lhe principal \
io'. III ■••    n!     I
lati I bull-
lhe local situation ia decid**dlj Rnn psp^ciali) as relates lo
lot and medium lot gradea nt fermented leaa Buyers, how
ever, maintain an attitude of reserve regulating purchase;
ii accordance with km*-.**** requirem<*nta and although coi
sumption, proceeding al a full normal rale, '•*•■■■ "v-• fn
Quenl repetition ol such puichases, ihi abaence ol ;•• ulatlvt
buying imparts a quiet II noi dull appearance lo the mark-*)
AIM*: VOI   HANDLING
RAMSAY'S
"QUEEN ROYAL"
LINE or
CREAM SODAS
Packed In large and imall tini    a dell* ou   appeiti
iriR biscuit    It wi!! appeal s<» your cuatometrs    Ask
our repr n'aUo' n> >-m>-.-, >..>••, u.u '.;•.•  ot. -a-m<- <<r
phone us "rd«-r
Thia blscuil v*s!i give ever) tail    • • lion  t.« * ui provi
this bj sending you a 'rial tin .u once
Ramsay Bros. & Co.,   Ltd.
VANCOUVER, B.C. VICTORIA, B.C.
WAFFLE BRAND FANCY TABLE SYRUP
IS EXCEPTIONALLY GOOD
Note.   We could not  improve lhe tyrup »o we havi
improved  lhe   container.
Kelly Confection Co. ltd.
1100 Mainland street
VANCOUVER,  B, C
i
.Iii 1 m
THE BRITISH COLUMBIA RETAILER
with which la Incorporated the B C. TRADE REVIEW.
13
The ST. LAWRENCE LINE
PAPER BAGS
Made in Canada—from Canadian Papers
; iiiiiiiiiiiiiiiiiiMiiiiiiiiiiiHiiiiiiiiiiiitiiiiiiiiiiiiiiiiiiiiitiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii
" SIMPLEX"    -   LigKt Manilla
"MAPLE LEAF"  Ligkt Kraft
•LION"      -    -    Heavy Kraft
fi
A Bag suitable for every kind of Merchandise -
Made by St. Lawrence Paper Bag Co.
SELLING AGENTS FOR B. C.
COLUMBIA PAPER CO. LIMITED
CARRY LARGE STOCKS IN VANCOUVER AND VICTORIA
a
TUDOR
TEA
The Tea  With a Pedigree
H tebX »old by 3G9 stores and grocers in
British Columbia.
The most pro«Uti.e paekage W for «he retail
trade.
THE PRICE IS NEVER CUT
D
dss-aafflgr-
VorvcOUver.BC
Keystone
School Supplies
Pay Well
This good brand of school supplies
Made in B. C.
shows a profil to the merchant who sells them
and llu* student who uses them in school.
All Keystone products contain generous quantities of Inch grade paper—are well put together and are not expensive.
Sales  which  satisfy  both
dealer   and   student   are
truly profitable.
Lei us submit samples and prices.
Smith, Davidson & Wrigjit, Ltd.
MANUFACTURERS  AND WHOLESALE
PAPER DEALERS
VANCOUVER
VICTORIA 14
THE BRITISH COLUMBIA KKTAILKU
With which is Incorporated t»u< H   C, TRADE REVIEW
December
GROCERY PRICES CURRENT
The following are prices quoted for principal line* of leading wholesale firms.   Price* quoted are necessarily
subject to market fluctuations.
RAMSAY BROS. A. CO.. LTD.
10c Assorted Sweet H ise u its. pftckaRes,
nor dozen     100
15c Assorted Sweet Biscuits, fancy carton, per dosen   1 SO
Chocolate Ban,  assorted kinds.  2  dot
to a box. per box   90-c ami ItC
Cream  sodas,   is,   tins,   each *'-"
liu* Cream Sodaa, package doa  l ""
15c Cream Sodaa, packages, doa. ... • *•>
Family sodas, packages, per dosen $ MS
Queen Royal Cream Sodaa, per R>„     $ ,i*«
Queen  Royal,   tins,   each                    . .36
E. W.  GILLETT CO.,  LTD.
Per case.
r, U
16 s:
s ••*
Royal Yeast's   lo*.   pKtrs.   tn  case   ..
Pure Flake Lye—
4 dot?,  in case	
5 cases   ..
10 ChS< s.   4  dua,   in  case
Magic Baking Powder-
4   >«.,   4  doz   	
fi  oz.   4  doz   	
8 oz.,  4 do?	
1?   07. ,   4   doz	
IS or .   t  i! z.   .. .
I  IK  4  doz      .   ,
I    It).    I    dos
I'i   IDS    I   dOI 115
> Ti    >- SOS *•* io
■■special discount of s per cent   allows*] on
Five   I'ase*   or    more   o(    Mafic    link mi
Powder
Caimtie   Sod.*!   (Granulated) —
l.'i ih  wooden pails
M lb   wooden pails
6 Ib. canisters (190 lbs   sn cas.1
10 lb   canister (100 Iba  in C&ta]
100 lbs  in>n drums	
400 lbs .   barrels
Cream of Tartar.
*»  lb    paper  pkK»    il  •I..*'    in      i  •
.\ *»«' '*.
Per 1'.
|i> IS'-,
•J1*,
.   ,i«
U*
13
10 H
!'<>r dOS
H.7«
<«• R*    wtwdon
.", !?.    wooden
: '*> n>   lined kem»
3<;*i ib   lined  barrel*
Magic  Sod*--€*»«  No    l~~*
*  .ii,*  11    I  !'.   p.<> kagrv)
■   i ,t■*•<■ i   a    .:.•:<•
BlCarfeonale   of   Soda —
.,«*•,
I'M;
II
<
**
.. ..   ..i"
Per cas<*
*} MS
...   :. ss
1,10
per case
.  $ r. to
    7 U
    9 OS
  11.M
'-jib   paper pKk**   I *
4  dOS    '♦   Ih    paper   pkgl
paper   pkgs,   .i BSOI' • >!
..»' I
S'e
r   lb
i!<i|
'•» lb  cans with scraw covers < i Aot
III    easel
i lb   1.1M, screw covers <• dot   tn
'rl.1l*   I
i lb   square canisters    •?  doa   tn
e .1 «te i
11
KELLY,   DOUGLAS   A   CO.   LTO
Nabob   P*-odvi<ti
Alum.   ■*■*.  doa
Vttwpti e     V-     ',.   t*'*it    ■ **..■»
!' | li ing   Poll ■!<*-      II    * .'   I l      A-.f
Hiikit'ir Powdar, tl *.« o*. (km
Ifeking   '• *••'■ i   IS S%fca    to*
(taking pondei   I '■**,   I i#n
Baking (toda. 10
Mi    rig   -Soda, ti
H '?.«**.  '.*». 'I'S
!.;.i.**k   pepper    Ut
iVirrY   Ball     C'A-"
Vai oh fV*ff< e   mt
■ '.'.**-*.'.-   -1   tb
i-. (fee   m   ft)
rrwjm (if T    tai
» R »<*
!   J
■!.■■»
T4
I
1 <i
S Ti
I '
■  j •
I
>
K
=r
Saves you time when customers ask for Fresh Roasted
Coffee." That's exactly what Nabob is. The vacuum tin
keeps the flavor in—you sell it "fresh from the roaster
Kelly Douglas & Co. Ltd.
VANCOUVER, B. C.
1A/E extend hearty Xmas wishes to our many
W customers throughout the Province and hope
that they will enjoy a very happy and prosperous
New Year.
RITHET CONSOLIDATED, LIMITED
VICTORIA, B. C. |*'2*l
TIIK BRITISH COLUMBIA RETAILOR
w ltd which is Incoi i ted the p.  n
15
TRADE REVIEW.
ourse repeat
sales make profits/
What better
repeaters in the
whole food line
than
mMmmm
CANNED FRUITS
VEGETABLES &
FOOD SPECIALTIES
PACKERS   TO   DISTRIBUTE   FOR   THE   COOPERATIVES.
S.*,,   fhg|  MlfM ** Will   M^kc ihe ProfH SI Jobbcri as They
Mftvt th« Mtchlatry.
«■ **   oi A' I
SI   M   (J      0
.« b) tbe
oi their
■i i«
n.' r
What Happens
UHtol
iroiu   \
an
■aAo ., I..-,- -•
ic hnu i»iir* -
Mug!  time*   > i *  ni»ver  I car aboul  il
Using a
Continental Bag
is Bag Insurance
Vou
* ur-
Manufacturers
The Continental Paper
Products Ltd.
OTTAWA. ONT.
AGENTS
Smith, Davidson & Wright Ltd,
VANCOUVER. VICTORIA.
chandlae needed for nearby wants. One of the advocates of
'Ins system, In discussing the matter said:
"1 think the associations are making a sensible move.
Former!) Ihey produced the merchandise, and when it was
read) to remove they sold it to tlie Eastern distributors. Tlie
jobbei made a lot of money, taking the average of any number ol years. Thai profit mighi just as well have been retained bj ih.* packer, and ii is with this object in view that.
lhe association have decided to be more than producers.
"Thej have the machinery for distribution and can get
'he momy io finance their marketing, Why shouldn't they do
■•*•■'' Thev pal up their goods under their hands, and they advert ise them and they attend to ihe distribution. Why
-houldn'; thej reap the benefits? The association have a
certain obligation to the grower who is a membei- of their organisation, and part oil his is to return him the maximum on
his contribution to the pack of the association.
"The logical way to do this is to make as short a path as
possible between the grower and the consumer to avoid needless selling costs. Of course, the associations are evperiment-
: .- with the new distributing system and there is bound to
be some snarls to be straightened out as they occur. But
ii is useless to try to avoid the issue. The associations are
going to revolutionize the old system and the Eastern trade
mighl just as well accept tin- inevitable. The thing to do is
to keep pace with the times and to conform to the new order
ol distribution."
GERMANY'S SUGAR BEET CROP.
Th.* BUgar-beel nop In Germany this year is about 2,090,-
  short tons less than in  1922, according to the United
States Departmeni ol Agriculture.   Reports from the International Institute of Agriculture at Rome places the crop at
.i *>\I 1.1iii
lUSUHlie   UI    ;is;i Ii- uuui c   ui   ■"""'    t......*«     ..
short tons, compared with 11,896,000 short tons last
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 16
Custard Powder, do*	
Quick  Tapioca,   do*	
Chocolate  Pudding,  doz	
nhill Powder, small, dos	
Cinnamon,   2  <*z   tins,   doz   	
Cayenne Pepper, 3 tins, doi	
Cloves.small.   doz	
Curry Powder, 4 oz. glass, do* 	
Ginger,   small,  doz	
Extract*  (all flavours)  2 oz .  do*
Extracts   (all   flavours*).   4   OS.   do*.
Extracts   (all   flavours).   S  OS.,   doz
Extracts, assorted, i*ft*o*
Mace, small, doz 	
Nutmeg, small, doz	
Paprika, sm&U tins, doz	
Paalry Bplce, 8 tins, doz	
Poultry   Dressing.   Sage,   Savory.
'.rhyme. Tumeric, tins, doz
Pickling   Spice,   doz.   No.   3	
Marjoram,  Mint.  Parsley 	
Tartaric   Acid.   Hs,   doz	
White   Pepper,  tins,   doz	
Castor ' >i!. 2 oz. do*	
Castor  OIL   4   oz   do*
THE BRITISH COLUMBIA RETAILER
With which la Incorporated the B  c  TRADE REVIEW
l)n
•i*e|||t»e)
9S
,*M
.96
90
L08
!.»
LM
2 M
I OS
k o-
4 2.'.
Bpsom  Salts.   !4s,
dos.
ISO"
1 U
1 10
1 t£
1 10
1 mi
,90
1 10
IM
1 10
1 13
2 20
BO
:..
Fruit   Colors,   2   oz ,   doz	
Icings  (Chocolate,  Rose  Pink,  Lemon,
Vanilla.   White,   Almond,   Orange),
doZ.      ...     	
Jelly  Powder,   doi  ■•■   •
Lemonade   Powder,   doz	
Mustard, 2s. do*	
Mustard,   •■;•»,   do*.  	
Mustard.   \   do*
Salt  Petre,   fts,  doi	
Sulphur,  *j&8, dot     	
T<*a. Green Label -Vis, per lb.
Tea. Green Label, is. per lb
Ss,  lb.   pai kagea *
5-lb  packages .
Tea.   de   Luxe,   Afternoon.   1   lb	
Tea de  Luxe, Afternoon  Ss per th
Tea de Luxe V per lb.
Vinegar,   do*.
THE W.  H.  MALKIN  CO.,  LTD.
"Malkln'S  Bett"  Product*.
Arrowroot  (St. Vincent)
12 4 oz ctns    per dos
12, 8   oz        ler doz.
iking Powder (Pur*- Phosphate)
48 12   oz    per do*
12 2»vs       perdoz
12. Of    per do*
Baking Soda
12 4   oz.   ctns   	
12, 8   nz.   ctns   	
C- 'fee (Vacuum Pack)
48/lS 	
Cream of Tartar 7*')"< pure)
J2/4   OS.     I'tltK
12, s os.   ctns  .
12/Ih   tins   . ...
Custard Powder
4 os cl ns
8 os. ctns        .   .
Drug Sundries
Borax  12 4 oz
Epsom Salts 12, 4 oz ctns...
Sulphur, 12 1 oz   ctns    ...
Extract?  (all flavors)
12/2  oz.	
12/1   OS.
g   oz    	
Id   OS,
2"i   OS	
';,    gallon
Gallon   	
Glycerine
12 i i.z bis	
12  4  oz  tit*     	
1.16
1 45
2 26
*.:•
2 tO
.IS
*i7
. t S
.62
\n>r do*
per do*
pei n.
1 40
2 90
<A     '1   '
J     %* J
!€ R
IS
60
pel   i
lo*
1 60
per '
lo*
2 60
;„■'■ t
to*
d oo
\-l   t
11*
'.' j
per i
lo*
1 76
pel   i
lo*
.L0
pi-!   i
loZ
60
pei
dos.
t *» K
per
doz
4 26
per
doz.
| oo
per
doz
16 on
per
doz.
22.00
e
«
ich
acta
1.00
11 60
pel
doz
1 7ri
pel
doz
3 24
Honey
24  8 oz jars
24 n oz Jars
24  2s   tins   . ..
12 4s   tins	
Jelly   Powders   tall   flavors)
12 i  os
Lemonade Powder;
12  4 OS ctns
12 S oz ctns
Mustard
12 3s tins
12  >S  oz   tins   .
24  Is   tins
12 5s  tins
Splcas nnd Seasonings
Altspi* c  12 3 tirs   ..
Cinnamon li 1 tins
Cloves  li  I  tins
Curry Powdor li 3 tins
Chill  Powder
Qlngerl! 3 tins	
Mace 13 3 tlna . .
Marjoram   12 3 tins
Mint   ',2 3   tins  .
Nutmeg,  12 3  tins
Paprika 18 I tin*
Parsley  '.2 3  tine
Pastry. Mixed 12 3 tins
Pepper, Mack 13 3 Una
Pepper, cayenne S3 3 tins
Pepper, white U 3 tins
Poultry Dressing \z 3 tins
3age, ground '.2 3 Una
Sags,   rubbed   \Z  2  Civs
Savory  13 3 t.r.*
Thyme 12 3 Una .
"i inisrlc   11 Una
Whole iUnnamon '.2 etna
Whole Nutmegs, 13 etna
Whole Pickling \z etna
Celery  Suit,   tap<*r bota
Curry powder, taper bota
Tea
10   I*   .tn.i   |0
12 la
\ in"*?..!
21   qta
per doa 2 10
per dot. 3 so
per dot i 00
per do« 11 Bti
THI   ROYAL   CROWN   SOAP1.   LTO
Vsrteouvsr    Price    List—F.O.B.    Vancoi/vtr,
or  New  W«»tmln»t«t*.
Ttrme Nett 30 Day*.
per   OOS 10
per OOS      1 25
•"Apex" Soap Rake*, 21 sit, pkt*   ba* t
\p. \"   SoSp   Ptakeu.    ||   ' . Jti   pi.!*     |,,% .   j
a La H*mnoalaa Castile, boa of 26 i
Crown OauneaL **> *>». i>^» ot it* «M
pet doa   J 2i    Crown OUve, par gross t.1
Climax or Montreal (wrapped), ls»* of
per dO*     Ul M **> 3'
per doa     4 50      KnjrH»h   I Hue   IfOtUsd,   *****   "f   •''* < •
perdoz  150    Golden Waal *•*» boa   4 UOa ♦*
per iti     so    Golden W«sl Powder, I •"*    boa -o U i
Golden Was?  p.i»iier
Golden i»«r. bos nf M
perdoa H Kloodyke (wrappod), boa el If
par doa ! o"* Klond ke  {unwrapped),  boa ol
pe- doa LM Ki-*r*> Qtycertne, bos of 144
perdoa 135 Linen  I nwrapped)  bos nl  1*9*1
perdoa LM Liquid  ■trnmorda   boa   -   I 1   -a*
pe; doa t M Liquid Blue  boa I doi  Qta
pet -*■••* 5 3S Mechanic*   1   ne   Tar.   bog   of   l,*>
perdoa 1 10 kCechank'a Pine T*r. txn of io
perdoa LM OUva Castile, *-..'*<*>». bun ai Wt
perdoa l 10 primrose   (wrapped),   boa   91   ."-•
l •■(■ dos Lie           stria hard »mwrapp*d,  * ■■*    '
',■*•*■ A  S 1 10
IM
I M
(
1
I '.'
3 I1)
< I
* *
p#r
doa
1    •.*
t**11
doa
66
par
dos
! If
pe
dos
1 I )
1 N
per
dos
1 —
per-
doa
'.   )
per
doa
|   '>•>
p***?
tea
',     1
per
d a
', 1.  1
»' *
doa
10
par
doa
40
per
.|o»
/•-
p- r
dos
1 I •
per
A  «
1 n
per 16
pei n
1 • n
t'rr'r- t    i-!!*-*-* ftppo-d!     bo*   Of   1 M *
Wruo (Of Tie-let and H <<■■ Soaps    IprcisJ
prices on %\ *.•■'. 36 and IM &» »«-»
Pendr y*s 1 -• **. Ws of -M If
Paodray » Powdarad Aonnoaia, boa i»*f
11 1 >■
Special pftcas m 4. 14k,  *,*> »' i 100 t» »••
Ptndi-ujr't Water Oi*»t,  irjj Pftssfve*
«■<*•»•*■» ; 1 Una   pei  ■ * '■•■ 1
H"<i iAt..v. • .  **. a   ■ '   ;'.. * >i
Royal La and     ;    k#* u
('.   \ »l Cr «•**• n .**• «ap.  S
Royal Crown I   rd«
!',• .*, ■< i   1'r ■<•*• n   I'owd*
i     it I (Vow 1   Ly a   ' •
IUj« A   Dnovo   Nai *!
I   I
I  il
P.   BURNS A  CO.   LTD
Shamrock  Producti
Ayr-* In   rolled itiouider*,  \m   Ih
r.a. on   >;. imixN It, 1-1 p«*i  tt.
Baked  ham.  v. ith  dr< ia  11    ;•■ 1   tb
Creamery itutt'-r. Hluunra •   rartona
Creamery  Butler,   aril 10 .;     irton
Cheeae. Canadian, large, pei Ih
Cheese. Canadian, t'.vir., ;••■!  Ih
Compound, Carnation   No   ■   '. 1 *«•
* 'ompound, I '.11 nal Ion   N ■       I *• < .i«'
Cooked  h.iros.  (fhamrocl    p*i   tn
1 >i minion  hams   '7 0,   it.n
1 loininioii Bai on, I -10 n "   p.■;  Ri
1 'oihiinon Ba< on, »•'•'. i Iba  p* 1 It
Dominion Shoulders, boned and rolled
Dripping,  b<-"'f, 4 iti t«r ii Ks
1 i.imo*.  Bhamiis u.  pt 1   lb
1 l.iion, inii)«i! and rolls I, pei  lb
Head I?heese, Jlti   titi«. < n h
Jeiii<-i)   tongue,   por   Un
Lard,   No    5,   !2   to   mac
I ,;ii d,    NO     •'■,    20    10    I 'i'*'
Lai -i    cai ton,   UB-Iba
Lard,  No   1. cartona   lo-lhn
Mincemeat, kits. 26-lb, net, pei lb
Meat Loaf, par lb
Pork  Pies, per doa
1'iiiiv, luiisi i<*k« wiib dressing   lb
Smoked  fish,  kippers,   20s  p«*i   Ib
Smoked fish, klppsred salmon,   10s
and   2"h,   pel   Ib
Smoked Cod, !0s pei  Ib
Belected fow i, per lb
Si i.i ted ('hlcken, pei lb
\\ IhU*   \\ t><  ',
v, hlte •-■ rai   .-   ■■.
u   .'.,  Swnn   v »pil
\\     A.     .-.-,»  10    V,   ..,
bot of •*
17
It
11
t.
u
RITHtl  CONSOLIOATIO
*   i ■ :    ,.n ■ -
-
Hi
J.itt , ■  Kali
10
St
Jamea  1 il
.
S!
'1
*:••*«    }'. \ 1 *
Intro    I   \ •
H1
1 antes   K1   1
II
If
1  , n 1 ■
r.i-i. h   1 . | :
< "un >    I'm* 1
'".»', 1 nno
•
I 7)
I 'lu*. • «
0 If
Ginger
u ;,'•
Marjoram
Mini
. 1
Mace
N utmeg
17
1 '.i«ti,   Hpb
,.
13
White  I''!'!
11
io
Poultry Dii
km 1 na
i"'.*
Persia)
1 'ii pi ii. 1
17
SiiK*<*
II
Hum n)
.23
Th) im*
13
Ttpnei lo
1    t
tl
<.
t Jo
o
■:
1 Of
1.05
I Of PL1.;
THE lih'ITlsii COLUMBIA ttETAlLEfi
With which la Incorporated the B  C  TRADE REVIEW.
it
Did You Know
iHAi * .o »i m«a   «r«»«Mi »»d child in B C  dlrwtlj
01 Indira ill) i>i» '■'.- II 13 si i nail) for Boui
Of thin ifootini i>.ci'. }! 19 ;- spent for fiour
uuinuf«rtijf<-d In Brliith Columbia
I* thtt fglf to you -to your neighbor?
*.*tnt*.*>.-*! lo thi   ftoui
5 il \T  llirri   if*  .'•>■* •■»')rKt»ri* empi
milling lodustr) li  BriUi)  Columbia    [I the
people  at  it   C   would purclutsc oni>   P.   C
inlU'd   fioU1    io i ;   |, V    \\   i
b.   rmployr-d
->■. ould
Think of it '00 more jobl for B. C.
men. what A lot of home* th.it would
• upport.
an
Royal Standard
Wild Rose Flour
d"Help BC as B.C. helps you'
90 per cent of
STEVENSON'S
QUALITY BREAD
Mr. Grocer,
Sell
IS SOLD BY
RETAIL GROCERS
Vancouver Milling and Grain Co.
LIMITED
Head Older and Mills
Vancouver, B. C
THE  WISE  GROCER  WILL
UNDERSTAND WHAT THAT
FACT MEANS TO HIM.
Phone Fairmont
VANCOUVER, B.C.
Bags to satisfy—that's all
"RAVEN"   Manilla
"GARRY" Light Kraft
"RUPERT" Heaoy Kraft
These bags are made by the Woods Manufacturing Company at
Winnipeg, only Western Canadian bag makers, on some of the
most up-to-date paper bag making machinery in Canada.
Our business is to turn out bags of quality at proper prices.
Th.it our growth has been so steady is due to our friends, the
retail trade, recognizing the superior quality, service and satisfaction found m using these bags.
We would be glad to send you samples.
NORFOLK PAPER CO. LTD.
136 Water St. VANCOUVER, B.C.
Sey. 7868
Agents for 8. C.
Woods Manufacturing Co. Ltd.
Winnipeg, Manitoba.
■. 18
THE BRITISH COLUMBIA RETAILER
Win; which la Incorporated the B  C  TRADE RBVIgW
I ii'itiiilii r
Xmas Cakes
and Puddings
Now is tin* time to have your c*usj
toiners place their orders for
Shelly *s 4X Xmas Cakes and Pud
dings. Our extensive advertising
policy ''makes sales easy
which means increased profits for
YOU.
SHELLY  BROTHERS
VANCOUVER
NEW WESTMINSTER
VICTORIA
NANAIMO
J
Lciurrrs LYE
fc. EATS DIRT        4
The satisfying tangy fiavor of Jameson's
Coffee makes it a trade builder. It is
better than ordinary brands because of
especial  care given  in  the  roasting  pro
cess.
ORDER NOW!
THE
W. A. JAMESON COFFEE CO.
Victoria and Vancouver, B. C.
Vancouver Phone: Sey. 3723.
Chloride of Lime
16 oz. Package
Supplied by a II whole tale grocrr»
In  Brilith  Columbia
M::.nnfm tared l'>
CANADA COLORS AND CHEMICALS LIMITED
Buccoediag
THI   JOHN  B. PAINE  CO., LTO.
Toronto Winnipeg Vancouver
Apil'H
STARK & STERLING
VANCOUVER,  B. C. f
THE BRITISH COLUMBIA RETAILER
!9
!*"i the B   C. TRADE REVIEW
COTTON
U   S   Government s Rept rt Cmscs New High
Records    Higher Prices   S Spring Quotations
on Cotton Goods Likely to Eventuate
\\   ■'  I  •
.  111!
IHI ll'ill
\\
iH'inn   *
sir!
. i fiihi
ibvnv ri
!'•     Mi A \     I"'
ll      tl
III   M»!U'     ("HM'S    lllltll
inn lentil* •■■  I and
,*..st nnd ken s- i-'   's
>tn.-i,s by  man •!*•'
gal ii0*nn "t    I MM, mn
rati m ••*■ ■ ■ ■   '
,i(ing to um *•      ''
I■ i,    1111, i ■   K t il 11    i / <'' I
'   ""   A •_' f t<* UJ I H («•
>* Ion >•! on uould ho
•*•->■' .tu |■ r• -*. iously
I   o a j oitil that
, i   ' ril i      II ' *     i     '  • *      I 1*
Iii  nrsi flurrj.
> ftvt eetti mark, at
■  I -** been a stead\
ll ■  ■ nj* to lhe fact
iti •• -  ■•■-'. i [| a mark
1 * ..: n porta nf the
-     UM  ■*        !,.   \   ;'.l!l!,*
-. s "  p price t**•
i • ver actual usi ■- of
if   r<-»|iiii '•ui'iits,  ad*
i ■ \   .1
il   ner    antltse made
lie tiiki! us .i ~- iieral
works forward
■o- pr pi ,i e for
■ ■   | 01   I IIS ) .it'll.
: isi pharge h big ier
■•in. and il necessarily
ivi to he made I o 6 i
vi •■•< er, intervene *
oi   ,  nl '  p finished
u ileinai u for j arns,
■..*.- ■ , producers ol
' I   M "**
m.iv lia\ •■ .i stock ol
• 111   *  * A\ r\-,\or Uj)
limitation ol
trill
,IUSi' ihem   o sen
ro
r. 11 n i
ill.     i*\l
. . i* prices i't
r factors oper*
. hiirher levels
l it<   'i   *
Mitring firm,
i ar
m.iv nieai
,,r   , ,* for i ttw eottoi on
,, |   opi ninn prices for
..   , pri(.es on Iste or-
„.,|s »hirl manufacturers
,. • ,,.!»■ requirements
den* and re ord< rs    A*** '
5he majority of them undentiimr ^ ^ m
on romi- linen when the*,  ptae* haYesounded
find it neeessao to order more an ._,„.,, „(11(1u is
nui ihe iiini-JM*.    w Rtivam
thei efore nol uidiKeU,
ni once
or **u«'ii
CHRISTMAS NECKWEAR
I'liihini.i* in ckwear "
Manufacturer*-    have    evolvei
i   ... in irood volume,
as moved oul m -
■    ■    main   uc\>   >!'-"JI,s'
Stripes are much in demand, ranging from tlie wide
Roman to the narrow effects on dark grounds.
Silk and wool g Is are in active demand- although
ii seems possible that the limited assortment of design
in this style of neckwear, will ad as a deterrent another season.
Poulards are likely to be much in vogue for spring,
and mi account of tin* predicted higher prices of silk
goods, demand will likely turn to a material which, in
addition to being attractive can be produced at a
reasonable cost.
SILKS.
There is no heavy movement in the silk market, and
trade   continues   relatively   quiet.     Canton   Crepes,
e.our.   A warm_ serviceable
Inter coat lo heavy English ve.u-,.   ^ - -       cuff§. has
model; has raglan ■•^^^.S pec™, with storm
A wn
avertable collar with r<
CO
flaps.
" Vi 1 ilililWlll'" '   ''**—"»*■
iUHMn<MiMlHaiHBMII>^ 20
THE BRITISH COLUMBIA RETAILER
With which la incorporated the B  C, TRADE REVIEW.
I litrinlii'l*
Say you saw it in "w»r   Paper the Retailer Remit" M
THE BRITISH COLUMBIA RKTAILEK
21
f!  C.\ 'ri; \!>i; REVIEW.
..^ ,|,. Chine, black and coloured velvet**, and cob
i „ t!sii, ,ts.  I ..'•ini*,' iii fail demand
^j <l);   liea ut if til deaigiw nre bring idiown in cut vel*
.i« iini rh'oo.r. nnd metallic clot! ** arc popular will
ll, retail Irani*
\ iin't scan   SllH   Itinlllilfl   Ml
inn inn   hi *■ I ii M-* ■   i -*   i!   prices ha* ■>
r mi il "->'
■ r i i
!t)"'!t! t
a, pilj  effected tin
Hilt] * In•* m>\  pri'V entei
in   j'.inm
.. ,, j i.*. i   friuu ilM'-i'   v .i un**
.    • •. vahu'il  ,*.
I    , It I V.i       I      H,        Al    <
\v
DRYGOODS
r«-
mini
tionally than is the ease with mens footwear, demand
holding for straps, and swede leathers in grey Log
Cabin and Bamboo shades in combination are the
mosl popular bets For spring business.
OFFICIAL COLORS FOR SPRING 1924.
Shades for shoe leathers and fabrics suggested hv
joint styles committee of the shoe and leather indus
tries, issued hy tanners Council of II, S. A.
Women's, Misses' and Children's Shoes.
Airedale Jack Rabbit
Racquet Log Cabin
Tanbark Mandalay
Bombay otter
Pieeadilv Black
Oriental Pearl White
Mens* Boys' and Youths' Shoes.
liombaj ()"<'i*
Piccadilly Black
Mandalay White
it- lar
i   I     r
THE    FAMOUS   EXPANDS
I    I.   K«*Ml
s   iji    (     .. i  I    11
t ,
1 V-■.*'.• . Si   i
s i
Vai
FOOTWEAR
<>1
liii d  in
s. li   •-. fl hen
llu nign that ihe
!"" ro«n»w    ,,liN  '' ,,   •„ ,hl. sj,oc biro-
,|, *,..,k !..•, n nntieenhle in nn
\[ rmgeiie) u
in ,*, Ioi  *«fin-* iiiue is
u,H\ dimiui»hing
T , ptibln  arc onee ■>!
KMin enmmeneing io buy «ii «
_^^_ " , ««.  looked for n
..r, hW.al ^,1.'. Lui Hie p. mm
,i . iiiiini in-   »"■ **•''   '  ! i    t. .
? Ins dire a inn e.inn"' "'
in
],..,, severe v hanti
■mml** has '"  " , i,
.•»!  nt   m«asoi aoli
ii.   i..i.> nrrivni '"
\|..\. ment **t winter
irnppcd l,\   ihe  iiihikhhU)   !i'1'   :"'     , ,|s|  m0vemeni
weather, hut there in Mill ,"1"' l0.*   ' .     , Ht(u.ks wil
i„ umi.-r good*    li Ihii iimtenaliHC^
he i. In..'I lo a minimum. . Socman.
..  .nl      \ .1'  l I'M ' '  '
\      .   ,i    Itllll      111       I      lil'i'llllll'  II'
, \ I I' 111 11 111 U       I "      •■      I
women\ idiors (,,,(' !l
.. is'.-niii:
fl a larger s«le ;"'<M""'
DAiivia cont,   nea in™^1""**     "
Very handsome Bollvwi CM , ^^      d  cuff
and t,,mme   heavy tl   tassels at either side, wh
.titching and heavy s. mode|
ned throughout with*** silk
hieh make it
i
f
f\ 22
THE BRITISH COLUMBIA RETAILER
\.
\ i-lllliel*
\\ ith which li u
rorporated the B   C. TRADE REVIEW !■,*>;
TIM: BRITISH COLUMBIA  RETAILER
•id
PROGRESS IN BRITISH BOOT AND SHOE
INDU8TRY
l/ondon, I lee, 2
The i'i • •*• • h ol and idtoc iudiiHir ..- made -m'*
imitial I'!'".-!"' **-*, partieularh in Ihe export field, dur
ing ihe fin*! wine roontl - ol Y{2V and indications poin
• | | eontintiau • ol in pi iveil '.*■- i ■ • - . | ■, - ug Ihe re-n
nf the vwr. Home demand ha* been omttanl iir.d ex
'...ri uliinntt'til■** ha** ■    *"•'..       i..*'■■ .i*.- I
lin rtitdm "•• i " '       Mim«'W hi I redit; ed    It i
Exports Greatly Incre.ued Dm ing 1923
f| , o  ,.- .-       > .,■■■ : fi H il   '  f Ihe
i *     I \\
I!   i'
TR Mil; REVIEW.
v\
WEST LOOKS GOOD.
1 harles Owens of the Gwens-Elmes Mfg. Co. Ltd.,
-Toronto, who recently returned to the east, is eulogistic nl conditions in Western Canada, and reports
:'l! ii* Vaneouver the shoe business is quite brisk.
and trade generally in good shape. He-declares, too,
thai Vancouver s winning an enviable reputation for
i Kill an a shoe town and thai some of the other Canadian cities will have to look to their laurels if they
do noi wish to he left in the rear,
Regarding the situation in Winnipeg, information
m es m us thai the slice bush ess is suft'i ring through
cut-price competition which has had a tendency to
lower the morale of the trade. The temptation to try
and I ea job lot dealers at their own game lias proved
ioo strong for even some of the best stores, with un-
-mi-tV'tn!) results. Some nf the departme-nl stores
appear to have solved the problem of doing a high-
. -- li isii ***** and a bargain business at the same time,
■■ ii | is a decidedly risky procedure for the average
exelnsivi  shoe store.   "Footwear in Canada.
j m
. * I *•*. i
t •    *>'.:    I
11    U
|||    '      '*   ' M h -I '
»«M1  I
Uu nri
W R* i
l! rift for
from
i
ii h,
A
»f
,s    n\ il *>    M
,,     t 1  '» .'»   1'' !
KIDDIES ENTERTAINED.
\'.(in out < f -  }o\ rllll'
.' mi • .un.-.i  ilu**  *■ ni ""'
«. ..r«-H of Ih<   ' • '■ ;■      Y ■   ■'■■■,
it i|i \ ieex n>'liwtuhinl'
nbove ih«  uMiiii Mandard   Mid tn •
i lauM ad (he order »f I Ik* d.i\   A free iuon
given ti,\ VVomhiaid n l*>mi
™ *•' ,l" l***nnmit***n - ■ - ,      ,   ,UN,.nu.
I       i, .   ,.   \ rll   b\    VOU\*oU.   ''HI   l*"    J
in iiii* tinn w .»**♦ 'o ne u*-\» • •* ■ .
, . i i -  -. i i * * i i
iii**'! uas no onerwHelming
ilem lhal his little guen k be itdmittrd wiji
*"•' Intiun «i coupon^ «  ,  nros,»nte
crowded Ihe theatre In eapaeit) uer< i*
\\ ii li n irifl b\ ^iin'.i * •mi*'
■ i i
ienl re ""!
• | arc
uu Santa
or their youthful \ si
»t Di ember   fl
\ .* i"'
,* pre
ehorde of kiddies which
lrimmed with silk stlcocnve?,able collar.
i 24
THE BRITISH COLUMBIA  RETAILER
With which Is Incorporated tin- B  C. ru\i>i: ItEVlBW.
I locemher
SELLING AIDS
Exhaustion Counter.
As a means for developing interest in some lines ot
goods you want to sell ai a special price, plan- them mi
a counter given over to their display, and hang a big
sign owr ii —
"Exhaustion Counter—Help Yourself.   Wrap Your
Own Goods.   Put the Money in the Tray."
This is a counter where customers help themselves,
make their own change, ami get the benefit of ;* very
special price as a reward,
The term ""exhaustion counter is based on the
idea (whieh you should advertise that the rush <>t
business has brought about a teed ot rest im* your as
sistants, ami therefore you take this mean** of relies ing
them. 1/ might lie worth while to use such a plan as
a means "I meeting competition mi eertain line*-, without making a cut nn ih«*m.
Bags Full of Advertising
A somewhat unusual method of attracting irade
reaches us from the Antipodes, where a certain firm in
order to vary the monotony of dropping advertising
matter in vestibules and open doorsteps, hung upon
every door kuoli m the neighborhood a little paper bag
made nf tough white paper- ami tied aboul with a
shoestring. Bach bag contained besides ***iij"*- adver
tisin<: their special offerings in shoes.a small paper ol
pins, headed "Good Points to Consider,' and opposite
each pin point some attribute ot their shoes, such as
"durability," "honesl workmanship,*1 etc These
bags were distributed in the evening, and curiosity,
prompted an investigation <*f the contents by Ihe first
member of the hi usehold to open the door in tin* morning.
Well Devised.
A certain retailer whom we know arranged a lace
display in his window which excited widespread admiration. It was in the form of a spider's web, the
ure boinu a la <* collar fixed to the gla^s** and thei *e
kmls of lace radiating in all directions, stretching
is to a distance of abou' two feet from Ihe -'la***, in
ne ceiling, sides ami floor nf the window People
who had no idea *»t buying ''ani'* into i! e sh<>p in »aj
how well llu* window looked ami th sales of lace went
up during the display somethii g like tit'.*, per een*
An Old Shoe bale.
An Bnglisb shoe dealer lias introduced an innovation in the way nf shoe **alcs. lie advertised thai in
every person leaving an old pair **f shoes al In-- store
In- would allow a credit of 2s, 6d. nn ,* new pair
Nn limi   was placed a*- in ihe number of old shoes
thai might he brought by one person, Ion n was un
derstiH i| thai credit would lie all iwed on i in* pan- onh
The customer, however was allowed to buy as man\
pail's as  |ic  ehiMi.se.
Wllell   ille   (lid   shoes   Millie   III   ihey   \\e|-e   VirnWH   llitn
one nf the show windows. The scheme caught the
fancy nf the puhlie. ami the sale was a greal success.
In ;he week during which ihe offer remained in force*
ihe window was mil i with a variegated collection of
decrepit footwear in all stages of dilapidation, When
the sale was over lhe merehan! goi rid of all lhe old
shoes by turning them over in a charitable nrgauizn
lion.
Credit "Famous" for Cuts in this Issue THE BRITISH COLUMBIA RETAILER
25
TRADE REVIEW.
BUSINESS   CHANGES    BRITISH   COLUMBIA   AND
AtBERTA
i.i oul lo Collin .v  Ki
*  It        0     V..*.      \!   M*  M
I.  •        Mi
I - Alt*'    I. 4kf —
,        ,       111 I.M
r 11 'i 11
!   |    -*,•■•
K*mb«i  f»
|   ... •     K J    l  "
M c K 41
I        Si K.   |
.,  \\ »     t:
M
.   I'M I' \   s| I1
**>*§-*   "-A IftmlntU'i*
|», ......      |
j    W       It«
\     |.      i'.
D   \   I
f' U T J
«..
V i et 0 f' t
aIBERTA
kt<- ityo*7
I!       .*     1.
1. h|
Be'-tn-
\\ > *.. •
Cadoittln
I'M,'
A     llttl
i'\r   •
E dm onion
I»
■ \\
,.     \\
U.ils-i   H   Olipt     I
i ( ,: i ii ■ '» ** I  I"*.
I.U'.r    K   0 It*'!'
unit' (iiiii■'! i'1 ■
M... ,    i,. ii i i     Ri
Hardieville—
Godfrey,  11. <;. —Reported sold out   to II.  L. Godfrey,
(groci im
Lethbr dge—
DeWolfe, .John  H.—Advertises discontinuing.  (B. &  S.)
Medicine  Hat—
Atkins, P..   Successor to James Boyd, (('.. S.)
DeLange, L. C—Purchases stork of Hitchcock, (Gro.)
Ll   I'   Ktlwi
1»\    Hie
In  ii  i :
letl    l
I  t   Ml\   npimi
nl     *itlvi •"■•■   ' ;"'
Mur|»li>*. (whol"'
n   \
COCHRANE'S COMMENTS
ON THE FACULTY OF COMMERCE.
Sav Mr, Editor,
l see lhal Brother MALKIN  .
Wants a Faculty ot COMMERCE
In th<   il  C, UNIVERSITY
And he's quite RIGHT.
He's one ol the ABLEST
And mosl INTELLECTUAL
Business men of VANCOUVER.
(No, I <len: OWE HIM
Anj monej jus) NOW
This testimonial Is FREE
And quite UNSOLICITED)
I!.- wants lhe bojs to LEARN
Anmu; slghl DRAFTS
\.,! Sterling EXCHANGE
\-.,l hiring and FIRING
And he's qute RIGHT.
Bul hon aboul SALESMANSHIP
And also ADVERTISING?
Those are the ARTS
fhai bring down the COIN
And Un   Vancouver WHOLESALERS
\-.! also the MANUFACTURERS
Most it not ALL
Seed some INSTRUCTION
Along those LINKS.
Their salesmen are FAIR
Bui aboul selling bj  MAIL
The) know verj LITTLE
And care much LESS.
Uid as for ADVERTISING
li,, you ever READ
■rhl. aa8, in your own PAPER?
ll(,u man) of those ADS
Make you want to BI **> .
Ho* man) lake tin* TROUBLE
ro quote a PRICE?
his- nboul NONE
0n whal thej call ADVERTISING
Thai never PRODUCES
A Cent's worth ol BUSINESS
Would make a nice SALARY
,.*,„. several PROFESSORS
V!U, the monej thej could MAKE
r,  intelligent ADVERTISING
Would build a n<
Km in   YEAR.
■w COLLEGE
I*
I 26
THE BRITISH COLUMBIA RETAILER
1 )eee||ll»e|*
Willi  with li
>• i" alii! Un* l:   ''.  TRADE UK\ ll'W
The New Sales Tax and the Retail Trade
Compiled by the Retail Merchants' Association of Canada for   the
Benefit of Members  Throughout the  Dominion
Sales Tax Placed at the  Source of  Supply.
During; the years 1920, 1921, and 1922, and ever Blnce tin'
Lusurj Tax ami the Sales Ta*. were introduce*! Into Canada
as a war measure, we ha*-.,   had considerable difficult)   In a*
certaining the meaning ol the Act, as the clauses that applied
to ihe retail trade were so complicated and confusing thai
it was difficult tor retail merchants in understand ho*** Um
tax should be applied and collected. We succeeded in having
a number oi changes made in tin* Act. hu; thej were ine ,i-
satiafactory as thej should have been, ami it was. therefore,
considered advisable, alter securing tlie views nt the retail
trade throughout Canada, to hold a joint meeting with the
manufacturers, wholesalers and retailers for the purpose oi
endeavoring to arrive a' some common understanding as i"
the principles thai should govern the Art In the future As
a result ol this joint meeting, mi Januarj 25th, 1923, a Jolni
delegation ot manufacturers, wholesale merchants and retail
merchants waited upon tlie members ot the Dominion Cab
Ids   plice or  quote   hH   j.in.    ..!.,!   ,•.*.-,    ■« pa
tional amount ot tlo* la:     ll musl -*••  rememl
Ine! and, among otl
suggestions, requested that  the tas
should be placed a* the source ol supplj so thai lhe collection ol the same mlghl be made as simple ns possible
Made to Order Clause  Repealed.
When the Sales Tax Rrst became pari ol lhe Special War
Revenue Act, the Department ol Customs and Excise considered that Uie Acl wa.- intended to applj '** n\\ those who
manufactured and made articles ol anj  sort, whether they
made singly by hand or in Quantities bj  maehlnerj     Whei
an effort, however, was made bj lhe Department to collecl
the tax it was found thai a greal Injustice was done io ihosi
who made goods for Bale al retail  such as merchai * lallon
opticians, milliners, dresmakers, eti     Ai   the  following  Se*
sion nf the Dominion parliament an amendment wa- passed
which read n< follows:   -
"That the Excise Taxes specified it. Ibis sectioi   shall not
i»e payable on goods exported, or on Bales ol goods madi  to
the order of each individual customer bj  a business whii
sells exclusive]*,  bj  retail under regulations bj   lhe  Mini*
ter of Customs ami Excise, who shall !>■• sole Judge as lo the
classification ot a business; and provided tha* *!.■ i ■ ■ as spei
ifled in tins section shall i)'* payable on sales ol goods manu
factured tor stock bj merchants who :- * -11 exclusivelj be re
ail."
This amendment was secured bj ihi efforts ol our Asaocla
tion, ami it removed the difficult) a* ar as those retail mer
chants who made goods for sale bj retail were concerned
However, from the time the above amendment was secured
some large manufacturers and wholesalers were continually
appealing lo the government to have the amendment repeal
ed. or io have the same privileges, a- Ihej claimed lhai 'hi*
exemption was unfair to them Some railwaj bridge manu
facturers claimed thai as their bridges were made lo lhe
order of a customer that thej should come undei 'Li** clause.
ami should not in* called upon to pay tie- Sales 'I'm
The great agitation, however, whieh wai created resulted
in the abolition ol tin* clause when tie ne-a Sale* Ta-. Act
was passed.
Payable by the Manufacturer or Producer,
One of the new basic amendments to thi Special War
Revenue Act. 1915, which passed the Houai ol Commons and
ti*:- Senate and became law on June 30th, 1923, brief!) is a
sales iti*: ot si* per cent, imposed, levied and collected mi the
stile price oi ali goods produced m manufai lured m Canada or
Imported into Canada, which exceed tt! value 110,000 t" I
annum, which an* not set out in the exempted li**'. This
m-w tax is payable bj tin* manufacturei oi producer lo tlo*
Governmenl upon manufactured articles, and under certain
conditions it**, the wholesale trade, and will come into operation on the fhsi daj oi January, 1924. There Is no clause In
i'm* Am stating that retail merchant* who purchase goods
irom manufacturers and wholesaler* shall in anj way be
compelled to paj 'hi** ta- as II ha* been madi- collectable by
i'ii- governmenl ai ihe uource ol supptj', a- w,t- requested by
ihe jolni committee, Tin- application ol Mn* ia-: therefore,
means that tin  manujacturer musl eliher absorb this lax in
manufactu
price  quo)
W l'ii»|(.*-».t it>*t      HI
ll   ;'   i .ir* eil'   h>
III"
h«
1st   lh<*
lhe r«
tail merchant II placed upoi  th      .■•.••  ... terwards
Whether it Should Appear on the Invoice or Not.
Some manufacturer* tell us lhai thej cannot absorb
tax ai •'. allon the old prieei lo rental)   which m< n    lhal th
cannot burj  thll  ilx pei cenl lax in their com   and    -.. ,  -»<-
tall merchant* do not  wi     to have ihe   itnounl ol  thi   Isj
appear separately oi   ih   bottom o   ihi   invoici   i   thej    lati
thai ii   the case ol it      which covi    i ,-.■ ...   ma
:• involvi s considi i ibh time I   ftgu    ... ou   i  i   in oui I of thi
la?    tO   b»*   lldd   d   10   th*    i»,!   Oi   ■ .i, ;;   11 •■ rn        In   i i'i < : i ti ;;.•*   ! hi *
o t u e I   t o I
retail men
'hi   ;: et ■ a*
Quoting pi
mm      *!:-•      pi V1U
before     th<     nei
lurei    to   eithei
•  his net price o
ibsorb pari ol I
betwi. n • tn li  ret
wholsalei ai lo *
\i
price witji tin  smoun
il b
■|.m • n m. nt i y n u •
■    " i'   'n  ? ■*tail«! * of   COI
leparad  iteu  oi   thi
\    .,'■■*.,..-.    •
I •   ihi   i'* pai in ■      of l
•    •   regulatlo    tnd   sub
"Ucensed n u u bi n •
«»• ■ ii ii •
nol afford this la
* i nasi them   ind ■*■* * I
* he pai'  retail mei
ance ol adding thi
b
Pr--.es  mutt  IncrttU  proportionality
ould   cerlaln i  at I    ihi   mantifn
follow ing
■J     ; i.i'. ■
i  non I*.
momi
appni a until in    p i  •
foi ui to reall i  I lie facl lhal i
so as lo mi 11 tin* situatloi     11
chanl can remain li  bu Ini     I
pei cenl ial<    tax, and tin* i< mi
Increa Ing proportional el j ihe retail prii
i i. beai the is»
prici    musl t»  Bdju led
■ opii ioi   ■ ■   retail mei
.' tMnpt   to absorb ■> sii
•:  onl *. bi oven ome bj
of   tho K     a   Mcle"
Two   method-* of  collection.
In the case ol retail merchants who do r bustnet   ol li
than 110,000 pei annum, ihej win pa-, n  ial > ta* ol   I   pei
cenl on the materlali which go into ** t«• making ol ihi Kood
wion ihej buj the materials from the manufaciurei m whoti
ah.   but  'in*,   win paj  no furlhei    ah    lax on I In   good
when ihej are mad'* up    Thi   provision I   noi   therefore, an
exemption'   li  ii   ui'ieh   ii dividing  line  in  the amounl  ol Itnfci
THE BRITISH COLtJ
w
a ■
MBIA KKTAILKK
B   C   TlMin, REVIEW
2t
llli
btttin«M »'*•'»* *b»«'h >! would noi *„*. *.>,.  (,„,,.,,,„.,. . ,
roib-ci th« Uu from the makers, and n would cosi the
merchant non to kaop irtck ol li than th< tax would amou
In        Sollle   relCI    fO   the   it noun   a,    hi     .,-,,.,•,,,.      *,,,,    ,.
■  '"c ion   mil 11 :
,1,  ,-,» ihosi  who do k.*« ihan thai smount •   bush
.., hi Miii p.c-  ,i Hale* Tax ot   thpii tngtfrtali  n .*   *ii
!t. in while those wim do sn amounl nboi   thai >*.
i hi articli when ll Is madi up snd dellviTi'il
(it   Orde|     IO   de! •*! till!  ,      A      .   ' '..   .     * *..,      •..)..,, ,,-     •.,,,,'.,
,ti 'lltiit   |OI    tile    %>.%'.    •■ t . • , A. .    J :..,,.  ..   I.      •  | .'        • i,
,.    j.; ■■*, lOttS   ** * Al   '■   bill   ' 11  ■ *        i .'.. ■    i 10 *■ ;     ■      ..
itnounl ol tho»e good   a she)  ma
snd does nol Include thi    > ■ .  . .. ■   ...
iiriufai ''tied oi  prodtti ed b;   them
it n,e !t>'«»i iiuiiotim u-  * |.  good    vhich   In    i  i
. hani make* up doi -■■■<■....>• *. . . ..
t»«- lift*  '-he  |w«» «i   to  di
I :i it  ijfs rr,  m<   Itiilillliirttiinl i ,i    •'.,   ,,    -,,  .
MtlSHSil   tor   use   Ifl   ma«ul4Ctu<*i^g   BXtmpl.
Uh-'i:    A    t« I Ail    ti.« I « i;.\  .'     * hu    t     I     .   |
IT* *   «»'     | i '.'  "<*«'    ,\    *.   I   .1 | ... .   * ,i .
pot ts dlrwi maieris i* i    .    • ,
:  ,. m. .-.-,-  b* will nol Ik    • •; •.   ed to i ■
. IH pa)   In
b*
M*
V -
».,
-o-l
: •
ll
*# ..
.11
R
» !
1. ,*. I.
'   1
%\  I]    V * I »* * f '     ' * ■'.»      ■■**. V   ' ;' 1
uted prn otti  •-• Is
lorit the 31 ■*.    A .1.  ..'  M
iffldsvti   nn oi  i*«
mi! irom
. rflfferei
lax has bei     paid   will Im   ■» m. * ■
**»!»« (nx ol il i pi    i ■ - '   whl paj'soii
rhsni to ih*  Got ■ i "n - * ....     n     h uni
(or   A,, ,\o,' Hon   -n MM*   hsf  beei       '  ■   ' '■
What Mil m***' "»sam
K mn t- nolle*, d thai ihi i ot
Mn i i or prodOl ■ A on hi**  - i
manufacturers Bell ihi     i ■ '  : *
it which Ihej  Bell Ihera I   » • *' '
whole',.{]<•  price   and    I       I '•'
• •  pr he    \\ ith ibose       '  '   ' *   '
i - • at) nals  th* sals pi a ■ '" 'he pi li * ' as
oi charged io lhe customei  ai I which u
nale price lo the iaie price ": manu icture
wh ii to Ihs Irade    The  v *  ihen ''"■"  ;'  **[ !
manufactureri ind wholesale)    an  ronci    * * .
more *impu applied lhan !* ■ ■■* -" •"'   '
im»ki n up gooda for Bale al rel >;l
The   Small   maker   and   the   l«r*}1   m*nu*.«cuirer
In .he ,.,*.  ol retail merchant* who make up Kojdj  -
Bell them at retail   who comprise the thins  »o "
Ihe retail trade ftnd ll exm>. .Ive and difficult to keep i
wl
fl.
Ill
rial mlghl be termed the price thej chargi tm ■
.rn iheli work roomi and In all oi <'*•' "*,'"( *?    ,
med we have ascertained thai ihf etpvntv '" K"• '
ores
onn men
rack
Jjj* ™Bl »{"»•» soods, would be as much as the tax they
111 *"  ,'11"'1 "l"1" to paj to lhe government
i.'] :::\''l:/m\^ w*th ,h,* problem of taxation, and
,,;;■;■[ °n 0| this character generally, is that the terms
me Ac!     Manufacturer' and '•Producer*'—are not
*'   ™b  onderslood  bj   ihe irade generally.    When  the
1 ' a manufacturer or producer what ts meant is
"■- who make up goods in large quantities and sell
to ine wholesale or retail trade, and no thoughl
■ : lhal lhe manutacturers of producers so
rohants who make up goods for sale
im
t hat
Whenevei   eoodt
A,!* Section  19  BBB, Subsection  13
'■"■'" manufactured or produced in Can-
Jda. under such circumstances or conditions as render it
!|,M'»,! to determine lhe value thereol for the consump-
lu:* or s;,].*. Tax, or undei any other unusual or pecu-
;i,!: manner or conditions, the Minister may determine
:' * due ror the tax under this Act, and all' such trans*
clions shall for lhe purpose of this Act be regarded as
'■iti'*.-
'!*'   !,*'-vi:**■>■■■ ol   lhe retail  merchant   who  makes up
Koods '"'i Mk ai retail is entirely different to that of what
• I ordinarilj a "Manufacturer" or "Producer," we will,
■ ori    request  the Dominion Government, under all the
1 i;:i stances, to deal with them under the provisions of the
tl ovi  ■ iause in thc Act
Should the tax be paid on the retail  manufacturer's cost of
making or or, a percentage of the retail selling price.
T *   question as lo whether retail merchants who make
goods  foi   sale it; their retail stores should pay the six
;<i cei     sales lax lo the Governmenl on the wholesale cost
■■■  goods when they ar-* pul into stock, or whether they
I  pa    ihi   las on certain percentages to be taken off
selling price on the various lines of goods will re-
;.   ■        ■   -■ * ous consideration on the part of those retail
w  o make up goods for sale at retail, and it is a
Itiestioi   upoi   which we wanl an expression of opinion from
■■   sections ol the retail trade which are affected.
members ol :hp' retail trade generally are unanimous
■ .. six ; * i * ■ nl  sales tax cannot come out of the profits,
i Is  that  cart')'  a  retail  price fixed  by the
and thev state thai ii some of the retail sell-
. ■    . . h ■ changed on such lines as sell for 10c, 15c, 25c,
,,.,    ;.,    .,- ■■ $1.00, the sales of the same are likely to drop
,f1    Xo avoid this, atid as the public has become accustomed
o ■ ....   popular prices, and il heing impossible to take the
;.     ent oul ol the retail merchant's profit, they suggest
' • ,   mai ufacturer should either take it out of his profit
..,,   •■;,.   siz<   ol  lhe article, so as not to increase the
,   .,,..,.,.   I  .,.     Tins is one ol the reasons why retail mer-
.-.   i0 ' oj  wish to hav the sales lax appear on the in-
,   >,;■ |mve it buried in the wholesale price ,and it is a
ll n should receive our careful consideration.
Retail  Merchants asked to co-operate.
i ., . 5onv years ol persistent agitation on the part of our
s octation that all legislation that is placed upon the Sta-
nooks aad especially legislation regarding taxation.
,h0U|d he clear and unequivocal, and that the trades, which
'■in )„, affected by anj legislative measure should be con-
. , ;•",, Qovernment before it is placed upon the Sta-
^"luniks   we an* pleased to saj  thai a recent publication
V i pN (he Departmeni of Customs and Excise, dated ut-
V V^Vtember 11th, 1923, and which was forwarded to us.
i,    , • ,  following statemenl:
..    |irection ol the Honourable the Minister of Customs
fi i'veke this draft of the proposed new consumption
"sales tax regulations is forwarded to you for such
„     ,h,v   are   finally   approved,     lhe   Honouiabh   im
m    • Z will he obliged for vour early attention.
Mlnistei will w,0™*™^  u  PARR0W, Commissioner.'
Z2:SX™Z2?XZX — a*
.,,.,-.   ■;.■■: :     i',' • *JS
THE BRITISH COLUMBIA UKTAILKK
With whuh is Incorporated ths B  C, TRADE REVIEW
h
eeelillll'l
Retail trade sections which  manufacture  for  rct.nl  sale.
i.   Blacksmiths,
2. Cake and bread bakers
3. Carriage and waggon dealers.
!.    Confectioners
5, Dressmakers.
ii. Druggists.
7. Florists.
***.. Furniture dealers
9. Furrier*;.
10. Hairdressers anil supplies.
11. Harness and leather goods dealers
12. Ice dealers.
Ki.    Implement dealers.
it. Jewellers and watchmakers
15. Ladies' custom tailors.
Hi. Ladies' wear.
17. Merchant tailors.
IS. Milliners.
lfc Monument  dealers.
20, Multigrapli and mimeopraph operators,
21. optometrists and opticians.
22 Photographers,
23. Piano and musical Instrument dealers
24. Pictures, framing and artists'  supplies.
25. Plumbers and stoamfittera
36. Publishers and printers
27. Sewing machine dealers.
2s. Shoe makers ami repairers.
21h Surgical goods
30.    Tinsmith.-.
mi.   Undertakers.
32.   Upholsterers.
Ruling   regarding   custom   work.
in the even! ol a retail merchant having a manufactui
ei's licence, who does custom work, ami who gives lUCh cut
lorn work to person.** who may work un his premises, or when
tin* custom work is done on the premises o* ihe workman
who makes the goods, the retail merchant who ha.** a manu
lacturer's licence and who gives out  such work, it  lie places
his sale licence number on tin* order ;m such wank   and * ei
lilies that tin- goods are for resale, the workmen who aclu
ally iio tin* custom work, whether in inside or outside preffi
i.-e,**, will noi he required to paj tin* >j\ per cenl sales las
Ruling   regarding   repairs.
A recent ruling made by the Department ol Customs and
Excise, states that no tax is payable nn repair-  except in re
spect ol material.*-, supplied.
i
Ruling regarding adjustment of Sales Tax on Returned Goods.
I! goods an returned as unsatisfactory ami are not n
placed, and it the total purchase price is refunded oi credited
the manufacturer, wholesaler, or retailer maj refund or credit
ihe amouni of the galea tax collected or charged, •■> the pur
chaser, if tin* tax has been paid bj the manufacturer, whole
saler, or retailer, to the Departmeni ol Customs .md Excise
credit for tin* amount paid ma> be taken in his next sales
tax return,   it tin- goods returned are exchanged (or others
and the price is greater or leas, then  'he amount  nt   lhe  laJ
so paid must in* added to or deducted accordingly.
Ruling regarding manufacturers who conduct retail branches.
Licenced manufacturers or producers, or licenced whole
'••WDSUNIMtSTCO
-UKITID-
Y-AUMOtTH N S
The
Old Reliable
MinarcTs Liniment
Co. Limited
Yarmouth, N. S.
talers or Jobbers who also conduct a retail branch oi branch
eh, shall keep separate records foi each oi their branches
and the licence oi such manufacturers, producers, whole
aaters, or Jobbers, shall not on used In connection with pm
chases or Importations t>> the retail branch or branches
All  retail trade section Are requested to send in their iccom
mendations  to our   Association   at  once.
a- the question ol ths application ol ths Bales rax is one
ni the mosl Importanl Issues lhat ws havi before us ai pn
itst time, ii is \ei> nacesaarj thai the members ol everj sec
lion oi trade affected should submit to us as earl)   i   i*** dbl<
am  suggestions tht)  mas  have sq that  the*,   t .r   p.   .*   bodied
m the genera! recommendation which will Ix pri •* ted bj
us io the Department ol Customs aud Excise, sod as thej
have taked us lo u.-t.**!**' th'tn I* I lential thai  wi  -thouhi
do e*.er>thing within our powei to •• thai "■■' Kel made
workable aa fai a.** the retail tradi  Is concerned
The new Sale.** Tax Am comi • Into DperuUoi  oi  lanuarj
1st, 19S4, and therefore ll la wry essei tUI   I ii ■•mi gi\e   ;
matter youi Immediate attention
WHOLESALE AND RETAIL FOOD DISTRIBUTORS
J     H.    McLaunn,    President    American    Wholesale
Grocers speaks pointedly at retail gathering ir, U S
-Retail   and   wholesale   busir.es*.   overcrowded
Salesmens' methods criticised   All price cutters not
entirely insane, only partially so'
In a up h delivered bi foi ••  I  ■   '.-m' <  Keta
Yooif |).*,tier*, re . nil} a* A"..iii'.i .! II \i j ....,-.•..
president ot thc American Wholesale Urn ,m did nol
mince «ord*** in h ** -itatemi nt of I *n     ■*    • • ■
situation iiiaofor na jobbers ind *■■ i iincn -■ I ri   i
at v,tr\ ing price*-!     | j. del own •  : '   ■       .e"    .   : •-, s>. • • ,
standpoint <ii the wholesaler as well ns * ■  salesmei
and -t'l v i i I lie retail gro**t»r*H i    s-.. >■
* * i. i H **   i't       a'l   1|11111 »*!' **
I ii 'ai. ing up the    ouisiai ling      iki
distribution of food produ ** M !..>. ,* i  -.
too man\ jobbers and too maui rets   era
fii  for the task  tbey   bn\e un lerta eti
,ii;><> KRVe SOniC Wholesome f\{\\    i   • .  '
reference to 'he chain Btore c »ui| * I tion
tun many of them were   'living   n the past       V
vised t lint t he*i study their met hod*    i    u rued tin
dependent dealers to find out where I     i   tyatetn
weak, In nisetiHstujj( tin   diorteominjj'si ol i     who
•sfroccr who ' afford  no opportiinit\   lo  lm.. '      Slv
I..inriii Raid:
\l  I.,
' -       A
J. A. TEPOORTEN
LIMITED
WHOLESALE DRUGS
PATENT MEDICINES DRUdSTS' SUNDRIES
Pi IARMACEU1 ICAL PREPARA1 IONS
308 Water St.
Vancouver, B. C. li)
.*. I
THE BRITISH COLUMBIA RETAILER
• he ll   H   Tn vi.r* im.mm,-,..
TRADE REVIEW.
21)
it is woo special referi-twv l« »otue ol the out
landing weaknesses m the distribution  .*
'•I'M.    ,| I     l\ llOll'Siilt'
: f illtll
,-,!;,,'  r. 7:2 .■!   till .7:   \ nil   tO   OInSerNl H|n|   tilS I    ItS
rholesali  irro-eorj lrad< ol (hi *■
i ii irief tor the u hob *a i gro ■ i .-,--
feel "ti      Please   lei    is        lerslaud
i ,it)y nn ! hai pol * *    The met
...  .i , -.ti'   iffii . rs t-mlav .*''"•■' I ni<   ■
even were 1 *o im   ned
file retail groei i   ■>  it a ven res
■ I!  K "
I*   -    I".*     tl
ti i r
1   "*   'e;|^
n i   ii inanji
opoprtunit;   I •
• '  -       srtner
Too MUnv in Business
at;    r< 'um, \
li Hie pi i
'   ■   ■ ■ i •  si u
i .    raves \
When a
si«. voui
Mi.   • I
I
,1 l.\
•r
, .,,]  a-  an
I t\\ :is  w i'l!
,\ mark re
it In'
1   lUMMl,    '"
Ti.  i,,, rcbanl w   » pays tin    "•   ;
one ni ihe*,,- nteti   -or.'- oul       an •■ •
'"  skirnu-h  amoi *.:  retai     crueer***
• ;ts\   inaiK      The   man  next   door   wl
liitn is branded bs r bard trader    I''
tail oroeer o* Ihi  man w ho bemji    "'
I . ..lalivfl     S    SVeU ISC    UU
lo*\rs  that   ins   jobber *** repri sen ■'"' ,
i.i,..' ni* w itII hnu. ''••''
honest man aitii instead 01  nn "*■ ,*,
i , , i     Thi*. hard trader is im
m> order nl the price named    i in -■ .  ,
,     i   I ' 11'     ,, ■,,   .1   he i ie!    I im'
merchant who has bejrntled linnseii mm n
,i , t «'     nc   eettli "  sollietiiMl*-.'   I"1
'h.-re k su h u thing in l>''' ns ■ ,      fWmg
nothtnii i.n.l thinks when he ban Rtieeeeried i
'lf' lT'hT" pHce below ,l"' "gilt level ho has aC
r"fc?ctIon» overlooked, it being that the price
'  j-      ""'"- sold "n1, '"' more commodities at prices
le Proper level merely bides Ins time when he
-   '  *he !ossl)y wllmg this hard trader eertain
l"li,i'"* al  prices above the proper level.
Real Task of Jobbers.
>'" real task of the wholesale grocery trade as-
"i: !'"'vv is i" lend itself tn an effort to bring
man in business to realize his individual responsi-
:!' u> !llr -,Vi" rause of food distribution.   Today
wholesale and retail grocers are on a wild de-
''■iU '■■ their minds are failing to function, and a large
'■V ''i'i"'"!' to have lost all .sense of proportion
1 anything like a clear understanding of the opera-
1 ' economic laws as applicable to merchandising.
1" condone or encourage an evil or wrong act is
' - 'mile a part of it.   li' as a wholesale grocer I be-
eive a manufacturer's policies are wrong and un-
: and againsl V,.* public good, 1 should refuse to
em er aid, sympathy and co-operation with the doing
ial evil.   If as a retailer 1 believe a wholesale groc-
r s methods are unfair and unsound 1 should con-
t'lun ihern and refuse to encourage or participate in
'    in. *
V I en  a  loyal  salesman  representing wholesale
.■■■•* rs win  ar.* merchants stands before yon and denes lo : argain and haggle over his priee. who in
'   ii ing you a pice names "the" price, and not one
• is to be adjusted to conform to prices made by an
■ rdertaker   having no real priee based on value but
,! differenl price for every different customer) such a
esman should command your respect' your confidence, your support.   Does lie get them?   Remember
s ■*. I en you gel home.
Average Retailer Behind Times.
■ \\V* *   carefully the five and seven-and-a-half per
... ..• auctioneer    He is on your trail, and if he is to
■ - ;■  in business he must gel back at you for a
rofit, nnd he will.   1 know, for 1 speak from behind
thi scenes, When you pay for any commodity less
*. i!t its value, vou or someone else will pay for that
,- „,.... , (her commodity more than its value. Do not
, ... yourself aboul that. All price cutters are not
i.ntirelv insane only partially so, Watch. 1 say, the
man with two prices   his own aud his competitor s,
[laving paid his respects to the wholesale grocer
operating as an auctioneer who. he said requires no
. Si \\ \ aUrin then talked straight from the should-
■   • the retailer.   He said;
p , ..■,,.;• trouble today with the average retail
....    .  *s that lie i** living in the past.    Many retail
rs aa. withoul system in their husiness, extending
,   | . promiseuouslv] allowing specially men and job-
•V 4lcsmen to stock them up through free deals
, ,    ....,.„ „;,„,,.s. making door-to-door solicitations
with ill-assorted and ill-kept stocks
■online of the chain More.
\. nes, ami
.,.;,,.ri,,..* i pfore the on
v. m,i retailers have reason to. _    ,
•A theme of popular discussion at this time » Jbe
.      .,, .,,,,„,,:, of the chain store- and buying
' n vouthal wholesale and retail groeets
. , r,,,' the direful effects upon
.. |„,,i,|pss lironiisc of tlieir own c
...VV Hun* will suffer on omit of the    n «",
*.,„• mnylico now llioui-lil to some of > on.
!'ii!   n   ma
,,N   he worth considering. 30
THE BRITISH COLUMBIA RETAILER
w
ith which is Incorporated the n *.**  tram: review
1
I leeetnher
raHOttH (IrMituja
ITii theapproach or Christmas
and tlie dawn ot a New Year,
we once more extend our heartiest greetings to our many good
mends ot the trade.
May your Christmas be a joyous one
with the dawn ot the New Year
heralding a period ot health, happiness
and prosperity.
^hf^//i(£lar((lM:ii l(/(f.(l(;f^M
.. -. * •■vo.
Established I860
Head  Office  and  Factory:  MONTREAL
137 Powell Street, Vancouver.
Toronto. Winnipeg Calgary.
*+■■■ f»M £2m f
Aa**.** jLWf |i»23
THE BRITISH COLUMBIA RETAILER
:il
•  i   po ■■.*! lhe B   C. TRADE REVIEW
i,(.i:,i'.iV  speaking Ihi relume
%* mn\  ■"' Wild to hi   k'" m     11'
ifitstO-
.1 .    'm   -,*, »li
iruwarc on
*ade in im**.
ui> '" > \i>eclal
il
...    t,-A   new   on
\r     l<e
|    >       M (   ■ *"
regular
fi   !,|l!l'|S
. - . ■ dnril
• V «« >  -
rd  f.-r bui
i ' " ,i I * I   % eon
null  m '
Mi!'
i   '   .     , |
MARKETS AT A GLANCE
Builder*    H-vrduare
ii 11«<f,
ll..■ m.*. bti)
|»rii m havi I
Si«u)i. Hutidin
.", .iih
A *'\
Axes
I       j       I   i S"
Elo-trual Merchandise
Sash Cords
itlviui   ■'■ «  *'i-,;'   ■|,,! B
Shovels
,,*   • ■ *, . s  t .;*"!'*•   :    '■
Galvanised W«*
,r\     (I *    '    'A'""1  *!
■s iat<
,.> lair
di!'-   :"'*   '*•
i   \      * *'
Cutlcrv
.!,.!,!, rs an no*** ** lipp*1^ '""
. ml jii-eke? rutl^r)   and ri :■■■•■
fatrlj  ual i*fai lor}
Drill-*5 „...,,
. hiirli HtMH-d drills »n
Oemsml fair for farbon and inn    I
.    la&j Quoted
Window Glaus. ,:„„,,,how
i t        .i-ifi       * * t    i  t N      '
,     i     Stocks unequal ■ i
Sides continue v '
no ehimu'i'
Files, ^.,,,.1^
s.iiue   improvemeni   i< •" •
good  price* unchanged.
Bale Ties.
0riU'n ^'»< stocks good, prices unchanged.
Bolts and Nuts.
1 lls;"'i*v nrie<'s bul uo change made by jobbers-
,!",ltani1 ■*-"■'■ good stocks plentiful. "   '
Screws.
Prices are unsettled, sales fair, stocks in good shape.
Paints and Oils.
X'   'i"l!:~'' m l»cice*s of paints or oils, demand entire!) satisfactory.
Ice Skates.
s'"'»*  interesl for holiday irade; stocks fair; prices
-'< a<h,
Lanterns,
c-** luive been good and demand continues; prices
inu-hanged; stocks ample for immediate requirements.
Rope.
\" price changes in this market, sales fairly good
stoeks ample.
Toys.
Sn price changes in this market, sale**-* t'airlv a*ood
'•>.*- s in big demand; prices very firm.
Stove Pipe.
I'lijii'*. good; sleek** fair, prices Hrm.
Oil Heaters.
Dealers pushing tin.** line show a good volume of
business; stocks fair; prices unchanged.
Tacks.
Sales satisfactory; stocks ample; prices Hrm.
PyTex Oven Ware.
\',*!-\ good tliinaiitl. and showing a steady improvemeni a*- usual al this season,
Steel Traps.
Some retail demand now getting under way. and
♦lead} improvemeni expected. Price- show no ehonge.
Stove Goods,
sales of stove goods continue of good volume, al-
■ tllli,:, not sn heavy as a few weeks ago.     Jobbers
stocks fair, prieis show no change.
Sleds and Coaster Wagons
Bxeeptitmalb   good demand for 'holiday business.
Fa, r Sales in Nails,
.jobbers report thai seasonable sales in nails have
been made during the past few weeks.
Increased Sales Noted in Alarm Clocks
T,u< shortening  days have  increased tin*  sale  of
„lm,ks, which has hem good during the fall sen-
alarm c
son. 32
THE BRITISH COLUMBIA RETAILER
I leeelilhel
Willi which I* loCi
utetl   tlie   H    I
rt: VDE UEVtKW
A 300 Candle
Power Lantern
TliO        ■•■A\ut-: l.AAi-V -five*
.iIkmiI ..ii.-!. nie. I IC llgtll Of H
"MOft" lantern. The ' More
Light" laiUfrl rs is ii*-*"! bj   ll OU8-*
.lllils t'{ I .111.*he' t, f '.Mi:.  •   ■
storekeepers, etc throujfboul
Brittah Columbia
Sell the Best Light
Good lighl "More Light'
|,r.,;-,s;! lotl     \v I ll ii    '.ll*.     I'i
with   i'iofll   ai I   Nittnl  d
fill c-oncerned    'I a lanti n
uncond m * . ■    •.- -.,
should anj thing '" • '■ -
I tanl .it \ -*. ■ ivei t eqi
to make   *,  i■***. i l   repair*
lllllll .OA-
is a
" Junior" Bag Mantles 75c a doz.
A mantle bull! lo give thi i*«*vii of Mttlafactton h   i f • '
lig-ht and long-life. Jdeaa secun»d 1   • ■•.•.•■. *■■:■ rrlenci
are embodied 0: their BclenlJOi man ifa * *• :' ctt it*
lower on Quantities. Write us foi ■-■ m • ■• tQ I
particulars
MORE LIGHT LIMITED
920 Pender Street West
VANCOUVER, B. C.
*■
mM
*y?
Ih.   /ENITM   will   pei
, i r\\ w imh lai ■• iiooda,
(«•    in  three  ("  four
mtauteM  Ul.mkeiM  nik'**
lu fh<* io |)l ndnu
t Hfij gri.*•"■'• clolhi *♦ iti
,   >■:,■   U)  !<•!!  mitni*'
I ,.i* ;■;•-.* -   i it ii !*.•>•"   i itt« h
oi*   ' a- ;;'•        rhOJ   I OHJ«
-tij*   *«>r   ** ri* r:' R   (OOM
;*!!'!   I  pel      n-.i*   D)    "' '
\\ ,iihi i a Ah !•■•■*■ a oi It,
old   *f\h-
mai rIo*"
Guaranteed b)
Marshall Wells B. C.
Limited
VANCOUVER    B   C
Specu! Information and ejeiai'* of financing
T.rne Mltl P!*a" »e«t to dealers UpOfl  ractutts'.
New   Furniture   for   192-1
During the commg year we propose manufacturing  a  "umber of  new  llnaa which  repre
sent the very latest In style, workmanship and finish.    Included  In these will be a nt**
GATE LEGGED    TABLE   --   Especially       adapted   to   breakfast   nooks.     It   will   havi
'^oecia! drop leafs on either side, making it handy for small spaces.
EXTENSION TABLE— A new style of top, oval shaped, and five legge-J.
BUFFET—A new style buffet with a top 22 by bO inches.    In ill new finishes
The above three lines will be in all our  finishes including walnut  and mahogany.
KITCHEN   CABINET-—Embodying   the   very   latest   ideas   which   will   surety   appeal   to
■lousewives.
Write for a copy of our new catalogue to be  ready soon.    We  will  mail one  to you  as
soon as it is ready.
Dowling Manufacturing Co.
266 2nd Ave. East
VANCOUVER. B. C. Excellent Fall Salca Made m Fla^hhghts. etc.
\ii i M > Io i.s fji'l nnlv coiitintif** fm I
THE BRITISH COLUMBIA RETAILER
"' ''"' *'   ' * TRADE REVIEW.
33
jii |n*r c«*n<
Cul QlsM Ware
.lubber* ileal ■ ■   *     • .* ., , «,,.
'     '       **>    111M ll 111 '•      *>•*,(*»«<!. SI Ol* k 1      11
lie mand
■■•A ii - &nu
at   hv*    ItMyj
good sales
stinph
Aulonv)tile Accemnes
\\
inn or
-   ..-     I! :
Marble*, Safety Pocket Axe
nt
Simplex Folding Ironng Board.
* V i*> i j
HIKER   SIMPLEX
FOLDING   IRONING
TABLE
■   i]   ifj   |
U   Ml*-
k rl s
Demand Meakins' Rubberset
BRUSHES
dtil
manufi lwren
( »n«da
I It At) Iti
rat   Dm k   -'•    h*ndiei ow  brutaai art*
thi   t»n«< '•    '      •   wp«rltnci
ail   '     '-r .**  ■ Mflloflue.
Meakins & Sons Ltd.
IH  POWILl   IT VANCOUVER    B   C
Ftcton      HAMILTON    ONT
EFFECT OF "SAVE THE SURFACE" ON CANADA S NATIONAL RESOURCES
''" ',1'- days when national economy is necessary
,0"«- »««e« of the Dominion in the markets of the
^'"'M' when efficiency is play.,,, such an important
l*rt »' reducing unnecessary loss of time and action,
,,,i'1 ,||"'-"i,.v ■•'Vuen;, costs of merchandise to the ul-
limate consumer, and when service is coming boldly to
"" from as the only real basis of justification for the
' ''- *^»nee of individuals of mercantile establishments,
wl al group of words or slogan could be more symbolic
"• whal all tin** means than the words "Save the Surface, and yiiii savi all" .'
Designed some time ago as the battle ery of a campaign which was to encourage a new appreciation of
• painl ami varnish industry, ihis slogan has led the
wh) ihrough trial and tribulation, imitation and encroachment, tn the s age where il i** now emblematic
ol .*. great national ideal, viz.. the protection of exist-
• _• properties from untimely deterioration.
Whal does this mean.'    It mean-* a good deal more
■ .in mosl of u- apreciate. The protection of wood surfaces of buildings, bridges- etc., means the conserva-
• ii of our national resources, and the curtailment of
what was proving to be a serious drain upon our na-
i ional vi ealth.
I* means the stoppage of a leak whieh was threaten-
■ a serious leakage through the unnecessary reduction
of our foresl and mineral wealth due to untimely deterioration of properties from lack of adequate paint
protect ion.
These live years have accomplished sufficient to
.ur,. a wide measure of respeel  for the ""Save the
Surface" ideals for sotm  time to come.   Under this
.,.,,,„.-,■ l|ll. t>ain1 trade has moved forward as a unit
towards higher goals.   Retailers have joined with manufacturers m spending money on advertising, window
sonal selling, to convince the consumer
.i i     ....:.-..       II
11 Ml IV
displays,  pei
lhal paii I i
in,,,
s , .„..-*.ing more than a beautifier.    By so
M 1
lu:
l I t V ■ I   1 I.   I « 1 1  • i       » - - ***>
.     {|u, ,•,..,,„,.,. 0f the paint business has been made
,rodu -i ha** been removed from the
because tin  p
xnrv, i" •*■* necessity elass.
With continued unity of purpose and d
esign and
the paint
Willi continue)
under the  banner of "Save the Surface. ,
, varnUh interests of this country can accomplish
'*     '"is   sl'tVilU
>vi'ii greater I
|,jUK5.    Already the  fever lm* --I"'''!"1
,l,„,„l mm. il"' American continent, a similar earn-
,„iK1, havimr been puluiKler «*ay in Great Britain.
(Wl utstamling characteristics of the bus..
„ ,Priod through whieh we are now passing is lm
,,,.,, things are surviving competition which
.. • satisfactory service in compensation for service
'    ,,    «,„.■„ renditions should enable further laurels
:,,,,:,"- r ■^■^^J
i thrift efficiency and service*.
js ,!,,* very epitome ol tnim,
1 d\
THE BRITISH COLUMBIA RETAILER
with whirii is Incorporated lha B  C  TRADE REVIEW
l»
eeemliel*
HARDWARE PRICES CURRENT
The following are prices quoted for principal lines of leading wholesale firms.    Prices quoted are necessarily
subject to  market  fluctuations.
M
*» i:t i:
14 ii
I? X>
62.85
52 $5
..'.| z a
I SO
S 20
j '.".'
"i $6
T I"
g SO
" in
AMMUNITION.
Loaded Shot Shell*.
Dominion:
Canuck,
is r, x 26 x 14 eii
12  <;  x Ii  x  IS  eh.
imperial.
12 C, x 2*-> x  J"*,  eh.
IS X S8 X 1$   eh.
American.
I'M.r, Nitro i'hih 12 Q \ 28 \ 14
Peters High Gun
C.M.C. Anew li <; x U t 14 ch
Peter.**   Premier
Metallic Ammunition.
Dominion
22 short  Smokeless
22 l^mg Smokeless
22 L. Rifle Smokeless
22 L. Rifle Lesmok
American.
22 stunt smokeless
22 i^mn Smokeless
22 L. Rifle Smokeless
22 L. Rifle Lesmok
ANVILS—Leter Wright. tOlbS to 188 tbl .
2.'n*. over 189 H«.**. 22e.
AXES— Boys' Axes, 1% lbs $12 DO lo $13 1'
dor. double bit SX6S, unbundled, $2*. 00 I »
1*45.20 der..: hunters axes. $10.80 Am. single
bitted axes,  unlandled,  $15 60 to $17 40 do*
BARS—Crow.  $11.0(1 per 100 tbfl
BELTING—Lace, rawhide rides, 1<$0-Ib:
cut, fi 16" at 82.60 per led feel; '-»** at $3 li
per 100 feet; V at $i 50 per 100 feet
BOLTS. CARRIAGE -(in full packages).
% and smaller up tO 6-in long, lew 2ft 10
Off list; over 6U in. 3*4/10 ofT list; 7 10 ami
larger, all lengths, less 10 off list
BOLTS, MACHINE- H and smaller up to
4-in. lone, less 82/2/10 off list; over t-ln less
10/10 off list;  %  and  •**•«.  less  24  "ft list
off list
BOLTS, STOVE—Lets r.fl 10 off lint
bolts, tiki: i.<*ss IS, add 10-; on all
bolts for broken pack asen
BOARD, Beaver—Per 1,000 to 6,000 feet.
$51 00 per 1,000 fe«*t
BOILERS.   RANGES -So-gala   $11.50 each
BUILDING I'Al'KR--Tarred. TOc to $1 10
per roll. According lo Quality. Plain, 50c to
$1.00 per roil.
BUTTS—PlSted, 241. antique copper an.I
dull brass finish 21-2x21-.. per pair Vm:: 8%X
HU.   p<-r  pair   37c:   4 4x4'-,   per   p;iir,   &.*»<-.
BUTTS—Wronght steel No, 104, 214x21*4.
$i.8o per dos; 84x84, t-'!' per (iox; 4*.-x.
4 v.. ts 22 per dos.
CARPET FELT II oz . 60lb.. $?. X roll
CATCHES, CUPBOARD—Old cooper snd
dull brass finish.  $12 00 per hundred
CHAIN'—foil B electric weld. 8-18, $1150
p-?r IflOIba; V $17.60 pt jOfttba 5-16, $14.75
per 100 lbs : % $12 00 per 100 His.; u, $12.00
per lOOftiB.
CHAIN—Logging, 5-lfl x 14. $2« saeh; %
xl4. $8 8*5 ea-h.
t'Hoi'i'Kits FOOD -Universal No. 0, $2! 00
dos.; Universal No. I, $20.40 Adv.; Universal
No. 2. $88.00 dos.; Universal No 8, $41 80 doa
Horn*,-,  No.   56,  $2.30 each:   Home,   No   63
$2 7(" each
CHURNS. BARBELL—No 0, 110.70 esch*
No. l. $ii.io each: No. 2, $11 m each; No I,
$1171 each
CLEVIS.   MALEABLE -Per  lb    80c
CLOTHES LINE, WIRE—Per each, 50 fl ,
30-: 100 fe., 50c.
DRILLS—Bit stock 40/10", off net* list;
blacksmith '-.-in. !jo off new list.
RAVTROUGW—Per 100 feet, 8-in $5.60
lo-in   $6 1$; 12-ln   $7 50
FILES--nreat Western, "..'.I off list; Black
Diamond. SF.t off list
HIVOKS-Pf-r doz pairs- T »«•;*, vv Mr:«t* 4
in. $2.oo; 5-tn. II.S5: 6-ln. $8.80; v-!n   $4.15.
CORRl'OATEP   TBE—Per   <i"Z'-n   pairs
4-in  $2.r,0; C-ln  $$-60; 8-ln $6 2.': 12-ln, $12 6"
HOSE, WATER- 4x8-plv 94c a foot;  '-,.*<
4-ulv 10U',r ti   fortt
HORSE SHOffiS—Iron, Noa 0 to i. $ioo'.
per lf»on.s*. Iron, Nos 2 and ISrgsr, 19,75
per  100 n>H
tBONS    RAT)    rriMMdN— V-r   100   f>.«* _
e Ihs. and over. $20.70; 3. 4, snd 5 lbs  $27.00.
KNOB*?. RIM DOOR J8 panned, $8.25 per
floe
LAMP  CHIMNEYS—A.   r   reus   I  flns.,
'i '•') par doz ; a. per dos. $1.7*5! B. per cass
6 iln?.  $1 65 per doz . Bi per do*  $1 85,
f^ANTERNS   Shorl  or  long  globs,  plain.
$13 **.'i doz .  .I.,isinned   111 16 A>>t
MATTOCKS   Pick, 80c esch; Cutter,  I
<*... h
MOWERS, LAWN Woodyatt t-blsdexl3
Inch, J!" 2'.. i-iii.)iii'\'.i m.h. $11.00; 4-blads
sl6 Inch. $u ii Empress: l-blade **, 1$ inch.
$11 $0; l-blade x 11 ln<h $11 10; l-blnde v
16 in is $18.80 Greal Vraerlcsn: 16 m>h.
$30 00; 17 inch. $t6.76 19 Inch, $8150 Pennsylvania Junior; !* Inch, $81.$0; 11 li ''■■■
?:i 25; 18 inch. $27 26
N V1L8,   w IRE   Base $8 Ifl t o b   Vam oo*
ver; Cut, bass $7 .'.'. ', ib   Vancouvei
NETTING, POULTR1 Par roll Isll
$! . 2x24, $3 • ■• 2x3* M 1 2x00, |6 $0;
:\i2   l: $5   IxH, !*■ 10; 1x24, $7 29
Ni'TS   Per   160  Tt'*   save nee over  !•'*'-
Rqusre,  small lots   14.75   square   - ise lots,
$2 7'..   hexagon,  small  u-tn,   $$.36;  hexagon
cjise toil'. $■> IS
PICKS   Cisjf. fi-7 Iba   17* e e*< h
LINK  TAR- i   pi    II *-»   aseh;   ;*   gsl.
13*8 each; '*» gsl  2$c sscb
PLASTER OF PARIS    J-   *■ p«l  100 Ibi
RIVOTS AND BURRS   Black can ige    "'
I'.ick ik-**,   less ?■■•■'■   "ft  ' Bl    copper  iim*?*1
No   B S4c  lb .   a«*orie<l  copper  rivets  and
lnjrrs   77'      No    I   assorted   roppere*!   ^*>.srri
and  hnn«  $lc  ;••   Kb    N*'-'   I  COPO d  bttlTS
:7c   per  Ib ;   Coj pered   rivets  sw   pt   "•
Coppered i»wr» 8»c iM*t Ib
ROPE BASE   British msnlla   base, *^V\
\>l.i' «'     !'.':.mil X,     OilS,*     1 $ '~'
SAWS.  BUCK    Happi   \l* '    *' $1 " - o h
Happy Ides $' 85 eai I    Dlssti m Na   B   *'
each
<' r.KWS     !'.    ,:'■ '      (1 !'      !..*.*..! 70   Ifl     ofl
st i.-uni r»uno
im Rai head • I
ead 60 10 ofl lisl
SCTREWS CAP
KCRtSWH SET
SHOVELS   AND
t.-f     h
i',. I.
I   R
ifl.I
! ■■.
%
\\   .   .... ,!.,z   *,t  !,,. ,., ...  |i
doa
IRON   BAND   1'-     IW) Ibi
iu m   $4 '•*',   l-ln   is ■■"
IRON, BLACK SHEET per lOOTba II
unaic"* $0.10; t guage $€.00; l$-20 goags,
j>; <v   26 go ige t". W
U'.iiN", OALVAN'I/I'.'.i SHEET    Per lOfl TT..
II guage \'f'-'..n: •■•■ Bngtlsh 17 7*-. 2*
Kusge «7 7;. II•*   guage $7 $8
,-a'< i'»!*S    m,„,i»,.   No    i   $18 8fl A"t     No   *
$f] 00 4os    N->  8, $^ IS ea' h. Nu   10, $3 •	
All above In blscV finish
SOLDER   '■» s  '•;. esse lots   16c per n
*, h 10c per it-
SPIKES, PRESSED Per 100 Ibi \ inch.
17 60: S-18   $7 26: Vi In   $y.o0
STAPLES   Osivsnlxed fena   17 7". pei  I
ll.s  in full V"*pi. p''v»n*i?i-«i p.'tiiry netting
llu mi t,cr 106 li'"   In full kegs
TACKS   Csvpet   "A*-- off new u*i
wile. BARBED Per roll I point, rattle,
60 rod, $6.00   4-potnl )...k   *<* rods $"•'■<
WIRE, PLAIN GALVANIZED Per 106
tb   No   '*. I*". 00    Nn   1.    $6 "7-
\s\\\V. O A A Pei '■" Ibi No 10 $S I€:
No  ll   $' 8fl   No   12, J". W
\\ RINGERS V.r* $6 * • ai h 8 ifeti $7 60
i ,,< h: Plcvele, »'■ ■•" eacl     \i.v   $14 00 ea< h
WASHING MACHINES   Velox water D ***•
, r,   $21 "'I   each    Seafoam   Blectrlc    $tt.$6
..,, h; Bnos ball 5'r. IS eai h;  Patriot   111 2S
r-ai h,
VISES    WARREN   SOLID   BOX   $8   n *
$'o oo each; M Ibi  H3 <"> esch
PAINTS  AND  OILS
Orandram • Henderion
l**>r Gsl Ion
B-H  "English" ordlnsry colo i $« ln
imi   "Engllsli"   whin* Ui
i',-n Exterior r'ii Shlngta stain •
Ordinary colors, In 4 «ai   cam *$! **"
Greens and Greys, In 4 gui   earn 2 "!
p ii tnebot Bhlngla Btsln •
in Unary colors In 4 gsl '*»nn l f*
Grreni and Greyi   In 4 gal  cam 1 61
Martin Senour Neutons in!>>!
| 60
hi,ii un  s.-tiMiit   floor  paint
< 00
Sherwln Williams, white
I |4I
Shers In   W llliams   i olor
{ :
Sherwln  Wllttams   porch
i • .
Shera in  *>v llliams,  n «oi
t
i't TT*I
Pei   |06 Ibe
ituik.  b ii rela B KW *
1* to
Rulk,  Iroi *• '"•■ Ibi
7 Ji
Bulk, li m» M »•»
* i 1
Tli •>. S Iba; p«f Ib
»H
Tins   Ift
II\
UNBRED «ii
Qftlton
Baa   *.  *" 1 ham i
: . i
r.■•'.•.i    '   i i   *  i,. t .   ,
,   M
"..»t»*i,     .    ,-,    «    i ^1 r   ,    i
1    1 Ji
LK \l»   W> Hit!: in OIL
\a-   100 Iba
I    »'"    It.*      !..    |     lm:
1 ■ »i,
ri'-
1 A 0 |
Bi.•* | :,<■ i i lasutai
16   J
Tt li!'|:Ni INE
Gttlofl
5 barrel lots
I | |
V VRNISHICS
i;a * !< i >■
9
4  « M
? isnti«    \ i   j
7 1
|\   I. -.•;.' mi
*   '■■ .*
IV  UarifM  *-; i
( >:,
\v  Furniture
• | ■
IV     Pits     H.!■,!*,»    ( .;'!
» 66
L* 1 ■« J5 '.   1 i •- *     , i '
MORE    LIGHT    LiMlTgO
I*
■ ..    t,tt
AatomotiTe l*rir«» lAnt
\ Oak iRBI Rf   - Hi m k   X"... ||   \  i     | n
11 I3U
Vi'iT.I.! 14 S 1 ' >!■.*«'     I"' >T     U   ... ■« sn     I'-
•   !M"   . .
\ H -*"•!:. rW MS 17     I'nllri    ; ' ,  .    '
..<•.;-    pari     y%ml m-mm    '       ■ ■   I     \t
r. vt n mi.-   ii t
>
5 J(
It*KITH    Pin   t ll    $1 1    -
I: I' Mi' m • H      » a | , -   t ■■•*..
< * \! - -      MM* |1   *      .
f*A«BORl*NC14TJ*    \   In   |        ng
■ '•■i
i' u;i;u s   : igg ig«    ■■ •  ;    * .  it   | ,■., >-
i'kvh;nt   Radlstoi    o- rt,  u  i »,    We k
• * I-- c   -1 -i
rn UNS   « •<•! • i *■•:  !■*.      mi h   $2i IH
$4 60 each   ti 11 i; .'. < m    *, t» f- •$ «». I
iii* $f.(0 . .  ■
RID   O   SKID    '■ *. - •   $8,1     *, '.        $3*8*4
J    "• poll    14x84 $11    p«|i    | • 11 f I i   pan
(8x4   S< M pa *.
CLEANERS   WINDSHIELD   Presto  |L6fl
.■ m h    Ms-. ■ .*■*. nnei   $7,80 tmeh
• •>iii.s Spai'<■ »ingl<i |I •■' » n h Bpaih
double $11   ■  eacl
!'i:» i.i;i i' iits   wiiii    adjustable     111   *
IS WHO      '.   pi      l.«    1 ,,,    |...    , ,, *      I .,»
u.,!..», • u ...;. it .. ioi \i,. - n Senoui
-,' ;*.•*► i ■ ■■ - | * ■ i * -.. ,... 1/83 lie each
1*16 3tc es<      \ 7   < i.      H ti    .    m  'v
I! 7" i.i' h
li< iRNB    !'.!■ ctrlt   $6 ''   •... h
i vi'Ks N ■ 200 $2 00 eacl Ne t $3 28
< t. u. No   r |6 00 ■ a< •
1,'K'K -' M<''i"\ll"t'i'i! v. HO $2 *-''
■ ich   No  8*1 18,00 •*»- h   No  813 |7 :,.. c u h
MtRRi •!;-'   Real   vise   |8 Ofl • ach
OIL   Monamobile   lighl 11 *8 gat; medium
11 10   tr-i! :   h«'.«\ v   1! 80  gal
V uviiKs lu.nw OCT t • * I lite Ne 7
• «   each    No   'X $0<   each;  Nn   *  T8c each;
Nn    i.   | ',"•    SSI h
PLAT1 .•**   Step   17 00 SS< h
PLCGS Spsra Champion 88c esch; a <*
Titan 68c wch   »!<•!-l*'l   *M.   t u h
POLISH METAL KJondyki U-pt i«<-
sach   '- of  27.* mi h   |.p|   (0c mv h
ri'Mi's Tlra \k- $2.60 eoch; Crown liw
each
PAINTS
' ii ilncii v   i n|i,i h   in   1 -Kn!    i mi
Martin Senour por< h (>nint
Martin  Senour  NcuIoih   white
It Ml S    Hol'f  No !'.*7 61
h
i;.,ii..-
ti ir.
4 16
I 70
Fabric tirip. universal non akld iresd; 80s
rirey tubea: SflxSU 12.80   88x34 12 7.'.' six
i $8 '■"   $3x4 »". «&   $3i i $8 16; "'■ti.i U 10
T'ii>i*»i   i«-»i« $fl |.i cenl nff ii*t ' »v.
THE BRITISH COLUMBIA RETAILER
OUR LATEST!!
\\ i    illustrate   lierevi ith    our   latest
■ in -■■ m " White KiiVV port'etain enamel finish, w ith nickel trimmings. ■lu*?
i ■ *.•.    Economizer ' is finished in dark
1   IC ' naiiii'l.
This  ranjie meets a  greal  demand
i . \ ou o\\ *■ n to yourself to invest i-
_.;■.   il thoroughly.   Also produced in
■ I '■■■•■ oi her finishes.
ir   our   new   catalogue   nnd
Si'lli
■ •   p
owDRYCoMi>AjnrLMi!H)
m mi uw't**'-
■D" r <• *'" 9<i
566 Bcatty St. Vancouver. B. C.
Phone: Seymour 7596-7.
The Secret of a Profitable
Paint and Varnish Department
The rtll *rcr-*t "es
one particular brand
w'-der the ce labs'
Living your
nt and Varnish stock complete under
V: matter vsH.it line you sei
tave everything possible
sh you make wil
the nne.
;t successful paint m
M i far cu'cr lha
Mmo ■r-jumont ippliti -'" a,°
LoPw  over the i^* of }JJ ™J pU8hinfl one BRAND a
.ndyouw.H««dth.mcarrylnflanO^EFu^MABT|N
STOCK.   AOVftfi..-*   -■ -eku   reaL   BUSINESS   TO   YOU.
It comprises a paint or varn
There is no need for any of
f,->d them carryl
ADVERTISE   AND   PU-
THIS  WILL   MEAN
very   complete.
erchants of  today,
the way through.
.SENOUR   LINE*
sh
line
The Martin-aenow.  ..•■—-      • urfaMi
„r0duct for every  purpose and
35
The Martin-5enour Co. Limited
m POWELL STREET
VANCOUVER, B. 36
THE BRITISH COLUMBIA-RETAILER
)- , ,■ in I tt i
Willi w hlch le in' oi i-i' -ii
,.,| the D   C   TU M'!'. REVIBW
Gasoline Tax
An  Act to provide for the Imposition and Collection of a  Tax   om   Gasoline,
Hia Majesty, bj and with the advice and conseni ol lb*
1.. g.slallve Assembl) ol thi Province ol british Columbia
enacts as follows i
i    Thia \ii ma> be cited as the "Gasoline Tax Act."
Interpretation.
Manufacture" Include the production, refining, or rom
pounding oi gasoline:
"Minister   means lhe Minister ol Finance
"purchaser" means anv person who within the Province
purchases gasoline when sold for the firsl time after Ha man
utacture in or Importation Into the Province
"Vendor" means any person who wilbio the Province
sells gasoline for the firsl time aftei lis manufacture m or
Importation into the Province
3, Even purchaser shall paj to His Maje*M) foi Jin-
raising of a revenue tor Provincial purposes a laa equal lo
three cents per gallon ol all gasoline purchased bj him,
which ia\ shall h. levied ami collected in the manner pro
\ idoil in Uiis Act
i. Ever) vendor al the tim»* ol the sale oi anj gasoline
to a purchase] shall lev)* and collect lhe lax Imposed bj this
Aci In respecl ol the gasoline, ami shall on *o before the
fifteenth day of thc month n»*xt following thai m which lhe
sale lakes place pay over to the Collector ol th* assessment
district in which the sale lakes place the full amount <>f ihe
lax.
5. Every vendor shall, with each month!) payment, fur
nisii to the Collector a return showing all sates ol gasoline
math* b> him io purchasers during the preceding month,
which return shall be in the form and verified In lhe manner
prescribed b) the regulations
Similar tax on   gasoline  held  for consumption  on  which   no
tax has been  paid.
i>. (li After the expiration ol one month from ihi com
mencemenl ol this Act, ever) person who keeps o rhaa in his
possession or under his control for use oi consumption hv
himself, his family, agent, •>! employee, oi In an) busii •
or occupation in which he is Interested oi employed, an)
gasoline respecting which no tax has been paid undei this
Act shall, prior to the use "i consumption '•'■ lhe gasoline, oi
any pan thereof, pa) lo Mi** Majesty for the raising >»( a
revenue for Provincial purposes a las equal lo Ihree cent**
per gallon ol the gasoline.
('J.)   After the expiration ol  one month from lhe com
mencemenl ol ihis Act, no person shall us-.- or consume an)
gasoline unless a tax has been paid In respecl Ihereol ui di
Ihis Act.
(3) Except in the case of gasoline used or consumed In
the operation ol a motor-vehicle or motor-boal In ihe suppt)
•,o.'  oi winch, lhe gasoline was import-vd Into On   Pi •*...*■
ever)  person who uses *o consumes an)  gasoline In  viola
lion oi ih»* provisions ol this section ihall be gullij ol at  o
• net* against ihis Acl
ii i   in anv  prosecution foi  failure lo pa)   ths lax  lm
posed i»\ this section, 't*.*  burden oi pr«**ii »■ iha* .t '.i\ ua
been paid lit respecl ol lhe gasoline used oi  consumed •   i
be upon ih»* defendant
Power* of  inspection
T    (1 i    Ever) Collector, constable,   snd   ever)
authorised In writing b) the Miotstet io exercl -     *  powei
oi inspection under thin section maj  without warrant enu
upon any premises on which h«* -has cause to bellevi lhai si
gasoline li kepi or bad lu posseasioi   ai I wa)  ii ■•;■*  i
premises and i llgasollni   ound I iereoi
an)  person »iio Is foui ■■' oi   Ihe preml**
tuples, or ha * charge ol lhe premise*
12 |    Kv i-: j  pei soi   Interrogi sled ut '■
refuses ot unsw-pi   an)  question pui  I i
■a.'.•■•»',:,•■ Kept oi had on tb< pr**mis<    oi  *
foi Inspection anj booh    ecord o   d i  n i
tank, <>r j*-< eptaclf In  hit  po* •    loi   oi
which h<  Is required    • :    iu<«  foi porpi
shall be guilt) ol an offend mall il \
Qt'tnct*   by   Vendor*
-v    Kv,-, v   vendoi   wlio li   11■ * it
collect and paj ovei   it    lax tmpoxi I bj
un) in11*ri   • ■
W ho  QW HI*    o<
\<'.
'<     I *.. . .
\-.    lab
be * ■• It]
Penalties
this  \
Rebate of  T^«
tm •'••■ i ;• i   lOh   ll '•
10    Whei «* an)  gasollm        res|
I o ied hv this \<' I *   I - * '   paid
person for an) o  lb<  followl .  ,
i.i i    i*ni • he opeistIon ol tu >toi
i b I    Por lhe opei siloi o
• I i   I**..:  the operation o   | »i ■•
when used otherwise  than oi   a | lb
(•I i    for the opei.»*Ion ■■
' lun -■ el) im olhet lhan publii    tjcl •
.!    r\
HIGH  LIGHTS OF  BRITISH COLUMBIA'S  BUDGFT
B.  C.  Government  to  spend  $19,286,413  next   year   BS  BflSinst   $19 12?. 900  this   »e.*'
Revenue for next year estimated ax $18,359,246.
Tax on farm lands to be cut fifty per cent, reducing revenue $150,000.
Personal property tax to be cut fifty per cent, reducing revenue VHO.OOO.
Personal property tax to be abolished altogether later if present cut does not affect
evenues detrimentally.
Imported fuel oil to be taxed one half a cent a gallon, producing revenue of $-100,(XX)
Gasoline used In automobiles to be taxed three cents a gallon   producing a rtvsnue
of $400,000.
Automobile licenses to be reduced fifteen per cent., reducing revenue $200,000
Amateur sports to be exempted for the amusement tax.
Legacies  to  charitable   institutions   for   charitable   purposes   to   he   exempted   from
succession duty.
Provincial  Government  to  file  claims  for   succession  duties  on   land   within   three
months of probate of wills.
Government to borrow $2,000,000 this year.    Of this $1,175,000 will he spent on roads
and bridges, including $120,000 on the Second Narrows Bridge, Vancouver. THE BRITISH COLUMBIA RETAILER
:l"
j-,,;   anv   Industrial  inirposi   oihi
,,.   motor *» ehli b
umed  produ* i*s
• ■ ** un  i rlbrd u
w pa) l<
f-.iOOAo   jj
Regulation*
i" '   *
Poi
\* I
tt
ing ih
MINION OlUtOTM ANO l.solEUM company issues
ftfiCONO   IOITIOH  OF   VALUABlf   BOOKLET
iMINI*
Iturlaj     I al
i ,»
\ II
UNO  TIPS
\\ hen vo    •■■•       ";  •
, , i ioh ot il     '•   "
,lli\ H'M**>   tn   IlinKC   A   'M" "i   J
in    Soihitia ;""is
.,,,','•• ihuti
UoHlmn which mn)   •■'
. i .in - <i,.'*M ai -:
„0ss lm*   u    '
n n ntinrtei pound '(,,"r '"
t.i ..i,,w..|, run v "M
i   mm
liifl  '!ii> m ' :
i,i llu'
th ;  mill  .»  *tnI
ha*..   Iiu.ii  I   Blltl   l*t*plHt''
[he linoleum
11   m.th'-**  •'   ,u
.   llu*  lop oi
poking job '"!'! '-'
, rd-:*' wlnt-n
. i    mn (*s ni oiuni 111
-.••us ihosr * ra- K- and n**1 .,,,,,,*,*.mii
,  i    .     v ,>i>' cttdtointTS »i i
will polled «iirt antl <lti-     >' "•
wnilv like thi***,
will
, i,i,. i't*1*;!'>"'-'
„m1 ihere in nothing UK-
I1KV1EW*
ORDER YOUR
PRINTING
BY MAIL
l" 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.  V—500  $5.00
'000—-On   g00C*   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
 $5.50
Quality   No.   3.—500
"0O0—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 358 x 6m;  printed
on  good  quality  tough  bond  stock.
One coio'r
1000 5 6.25    1000
2000
Two color.
10.50   2000
$ 8.25
13.50
Mo. 8 color** except Golden Rod. adcI to-above prices
20c   Golden  Rod add to above prices 30c   per 1000.
$7.00
$815
Statements
Printed on good quality bond stock—Ruled with or
with or without unit columns.
1000—5 2 x 8! j  $7.00
Billheads
Printed on good quality bond or wove stock—Ruled
With or without unit columns.
No. 1.-1000—8m wide x 5! •*• deep        a7 nr
No. 2. —1000-8 2 wide x 7'.; deep 	
ANN    OTHER   PRINTING   ON   APPLICATION.
ADD 4' 2     Sales Tax to all orders.
We Pay Mailing Charges
SATISFACTION   GUARANTEED   OR   MONEY
REFUNDED.
Maritime
Press
M
ERCHANTS'   EXCHANGE   B
LOG..   VANCOUVER.
Referenc
..   Dank of Montreal 38
THE BRITISH COLUMBIA RETAILER
]». ,
111!
Willi w hieh i- Inco | o
it.,! the B   i*   TR M'i: RKV|E\>
"Sixty Cents More to a Barrel"
Through The Fleischmann
No-Dough~Time Process.
This construct ve new process evolved in the Fleischmann laboratories gives a greatly increased yield, as proved by the experience
of a big national producer of Bread.
In writing of his satisfacton with the new method this baker
writes: "It shows sixty cents a barrel to the good on production
account. That is. considering' the yield, we obtain s xty cents per
barrel more than we would from a tme-dough."
Ever, without taking into consideration the saving in time. fuel.
light and labor, this biker is making money with the No-Dough
Time Process.
THE FLEISCHMANN COMPANY
] 166 Burrard Street
Fleischmanns Yeast
Vancouver,    Victoria,
Nannimo,
VANCOUVER, B C
Fleischmann \s Sere ice
Calgary,    Edmonton.
Lake of the Woods
Milling Company
LIMITED
Makeri of
FIVE ROSES
• FLOUR
The World's Best
Daily Capacity 14,200 Bbli.
B.C. Office*! and Warehouses:
1300 Richards Street 1614 Store Street
VANCOUVER VICTORIA
TICKETS AMI   LABKIJ
MADE   iV   SPECIALISTS
a   »-*.■■   .,   it,  m
duct   rmulfi   pi   •  -.
Tilt*    I*    V» !' «• * I , *
ine   fi   a   '.'. i ■
| | j      I    ..        .     .     .    I    !
ii -, r 1 .-■ f r,
inl'i    r ■    .    ' .
and " •*■• * •
.,p into  * >IU
V. i' }'    l:v    i.
'    1   r -     CX;'II
.i ' r     ft h r *** I
1    ft    it   r'l
I -..-.* \t\ta\f
ra   tor
... j-
NICHOLSON, LTD.
Pn mt   n
Wl?  2nd   AVENUE   WEST
.-A        Of
VANCOU VIM.   i   C
H...V      ,1    ||       .      ■
11  in    •!..**.
W -',    1
222&."W
II i   Indei il '!,• orRm  q
Yo\\
""I
1          o •*      II/^I
I'll          J    ~"
1
I*'hcIi  Inflection  *o  *^oui   *-<>
!tii«            ^vfl
nn-aiilfi*,.'    foi     (Ihmi     w ini    ||
, | A         | , , • i                            ^
Nothing nut)  substiluif foi
ll     I oui   roll" li
J oil'
When >'>n im\r newi   oi
a Mil nd   -*ti*'   •
i busi
npsn ntiter n< pdn alt poi Ion
w |; i ■ • i  yoU  v, i •• 11  li
bring
jii\    lit   Ihic.i    .ii    hnni**     lem
\ <M|i*   VOtP*1     v "II
,, 1'
ou  llu* <i t And
All thin compan)     U'Ipji
lont'f  .ii•   Rvnilfth
1.*   .I.r
■and niKlii
BRITISH COLUMBIA TELEPHONE COMPANY,
LTO. ,,,._.;
THE BRITISH COLUMBIA RETAILER
39
BAKERY REFRIGERATION
Interesting   Points  in  Important  Phase  of  Scientific
Baking,
!'..   \\   W   Y ■
*     M M"   \.
i minutes, go *■   tb«
■:.*. ■ rature o! 425  le-
u
»ti*i*l«*r Yr
Refrigeration Process
urs irom raw
ti :  ieu to I  •■ fob
Following the Dough.
iiii
Thi fern
rl ji o 1 thi
Aft
*• -"*'••s     •'■ storage room for yeast, shorten-
• -'   :■     '   11  I m
-    A eold water storage tank tor cooling water
■a-".a - <\ow:. to 4" degrei ** or ander.
*•    Provision for eooling mixers, either by brine
" ..'■ r *• reul iti 'ii through the packets or by blow-
- pooled air diri th   into the dough through the
over ol the mixer.
•t    To   furnis!   additional    ooling  during  warm
tit lis to ma '.* ■ ■   a 78 degree temperature in the
iiif!    i    fermentation room.
A   ••' I storage room at 55 to 60 degrees tem-
■!'..■ ire for waxed paper storage.
Tl ■   item N"   1, the 50 degree eold storage room
or yi asl  etc., is standard in construction, cork insulted walls, ceiling and floor, with tho regulation in-
led V   r.   Shelving i-> provided for storing the 1
io .* ; veast cakes loosely,   In most bakeries this room
s aa a'va of 100 to 200 square feet.
Item No. 2. cold water storage, is quite important,
■ has no unusual features.   An 1,160 pound dough
tins 30 per cent water and when tho dough mak-
• o ,.,.,. ,.;■ tjlt> plant is known it is necessary only to
irovide ample storage and cooling surface to maintain
ntenl at a uniform 30-60 degree temper-
\'*.
Miiiiltini
.. Idi (1
|1  IIUHIN 1 llf    'I**':"'
.unI 11pi*•*' come out *
,** ... si A, .,. i.   n
dough  W iU  pick  lip  *
ii •'   11 , •, 1111*,.   arI ne
I hit*  j,,*;(   •  , .     ■,  |o . •»«■*• 1   i
lo  Is d« '!•' n before w<•
irculntc brine al  1" '(
'i i
.''M •' i **
Prom the mixi r lhe donn
putting oft machine on ,!i'' x'
er, through the flrsl proofer ai
ii . from whew p the 1 »»v< - nrv pin
•     ii     x
111 \
■V floor  to
i ser, »uil to
fh   the mixer
: ,  .i,\ ider or
p pound
(, molding ni.iel
j iu pans and are
Mixer Cooling
iu Ni' V that of mixer cooling, is o\r of the real
.: |    : lems confronting the baker and is the one
*   his ■; V ■*• uiosl widely,   You will nnder-
m * In mixi r is the machine in which all dough
lien ts ari " oroug) V incorporated and the glut-
tl .  flour developed to the highest degree,   The
s rightl*- called the bean of the baking, good
poorh mixed will usually process into poor
,-. stated previously a dough will pick up
mill i uegree per minute in mixing, therefore cooling
ifl>\ *.. nuisl be applied in order for the dough to have
R0 degree lemperatun  after mixing.
\
ip pi
ki tn 20 degr
;,  f our company is to .circidate   rm
on ,i roes through the mixer jackets, but the
- •   „],, . water al 40 degrees and
„..    rVVlMi'MoVVV-M,,'.,.,   Tb.
isiuil pri
it eorroi
Thai i
les Hie jach<
,',, '   ,i,. rinse: however, we oe
v. OOUtll !* >s  l '•'     " Ill
THE BRITISH COLUMBIA RETAILER
With which la Incorporated the tl  C, TRADE REVISE
I lecetnber
lieve in wearing a machine out, if so doing' we save
money by getting our operating conditions right. One
mixer <ui tht* market introduces cold air at 28 degrees,
through the agitator arms into the dough, the air having previously boon washed thiough a brine cooler.
Tbe claim is made that an* introduced in this manner
furnishes the necessary cooling, and nl the same tune.
aerates the dough, whitens it, Furnishes oxygen for the
yeasi. promotes a more rapid development of thc gluten, and increases the absorptive properties of the flour.
Many bakers introduce cold an* through the mixer*
cover and give the dough a surface cooling. AH these
methods bave their merits, however, up to the present
time we prefer \o circulate hrinc through the mixer
jacket.
Item No, 4. dough room cooling is quite important
luit refrigeration is necessary only a few pari days
during the summer in order tu maintain a 7s* degree
temperature. It is most essential boat this tern
peraturc be constantly maintained but we find
tbe lake water seldom gets above So degrees
ai our humidifiers therefore, desired temper
ature can bi  easily held.
Item Nn. ."». room for wax paper storage, has been
given little consideration in bakery planning up to
this time. Tin* baker wraps bread in paper coated
with wax with a melting point of 138 degrees ami m
90 to 100 degree weather in summer this paper be
comes quite sticky and the handling losses are large
The above constitute the main applications of re*
frigeration to the baking industry. A- we advance in
operating refinements 1 foresee thai we will some da)
apply refrigeration to ihe cooling of hread. The best
practice now  calls for controlled temperatures from
tiie tunc the dough is mixed until liie tunc ii is baked,
Some day this best practice will require tlo* cooling of
the baked loaf in an enclosed conveyor cooler in which
a desired temperalure is automatically maintained,
We have tried tO point Otlt  i'«'l HgCl al soli as applied
in the best procedure.   Is tins procedure generalh foi
lowed!   Most emphatically, il in not    Our forefather
Adam, or whoever il was who operated lhe ftral bak
ery, bought ice instead ol ice machines and man;, ol
us shll follow   in his footsteps,    l'bin* bread ean be
made and is made its bakeries without adequalo cooling or temperature control, but '' li dotie only through
very careful and exacting Kupervudon of the fermenla
tion    The human element hai nol been displaced wiih
accurate and fool proof automat     control
Multiply Your Sales
by Three
lt*|   |UKl    .,-   . .,   .    IO     ■
sui ii ii • 11 icll iwo - •■' ih
Vou knovt  Fli i«i tun h i
vuii keep iifsh tn
Tfll v on ■ - u -' 'ini
. limb
..     * *rt 11    " .
i"   i Q K ■■ '
Vet
II      * I )      "  h ',   I'*"      A, A
The Fleischmann Company
YEAST
senvtcf THE BRITISH COLUMBIA RETAILER
TR '!»i; REVIEW
41
Buy in British Columbia
Mrs. Haines Marmalade
ORANGf
GRAPf
FRUIT
PINE
M»tn.i
X WHISTLE
W i a r, p «fl   o-   Be*: t s
i ROM   A   CO . »rtCOU¥t<
I   r.   iism ic   n   r   Gcc**i«
I   c    ftoocN  for   li   C    P«*c|- f
.j • ( - j    P jp11   li g •   A   C 111 '"   Co.
1. ifnttod
K)   L Co - f   *S>" * r r t   W , j        „ic
TEA
The Finesl
Milne   &   MiJJclton
-yVhoifsali   Mlllintf)    Nol <■*-**   -,""
SiTi,r'*4'f »
*r  v^if   surf!
V J i* ecu v f '
Mud-
purr1*
QUAKER JAMS
v\i\      t *• K
DOMINION   CANNERS. B   C
Llmlttd
VANCOUVER    B    C
PAINTS
Brandram-Henderson
of   B   C.  Ltd.
GRANVILLE     ISLAND
Vancouver.
Voonia
Garden
Tea
E. Chrystal & Co. Ltd.
S->5*-    Door*    Sto rt   Fixture*   and
*  t t r ,1t; 0 '* S
Georgia   Street   E,    V."tr-couver.
PAPER BAGS
COLUMBIA PAPER CO  LTD
tl •<,,.-■ ton St   Vancouver, B. C.
CORNISH & COOPER
8 a-*•*.'•     DoOff     in '**r"<
,' I'     Du"tr o:    St      W             V |l       .. . 1'
rolopho-ni    Fi i    1*1 ;
J. S. Maxwell & Co.
mercantile: bldg
v angola er
R,t*|  *   *      '•'
feMMI «« y»K 11 ne mwwwiii
Wirr  H»f-i--»f» »«<! 5l»t'o»»n SuppliM
HfflhCMBI MfW 1 IWSCI M   -WWW
Art Btio lid Upp<**
NKU MM l ^'lv (MM   il
I'km Mil.,   M»ttits|,   Porch  Ruj.
Uti-ortln f>i»pl»' Fbrttrei
BUSINESS SALES
ii i'
W     '■<.
Pemberton & Son
■ 8 Hcvsr St.   Vancouver,
■l' H
B. C.
PACIRC AGENCIES LIMITED
Importers
TOYS,     BASKETS,     RUGS
and
GENERAL    FANCY    GOODS
319-321 ll,,,,,,., s,
NiiriMivrr
J*G. MacKinnon & Co.
Independent Silks
Ladies'  and  Gems'   Dresses  and
Clothing
•308 Mercantile Blag.      Vancouver.
MONARCH   KNITTING   CO.
Limited,
v>*: - and womens hosiery knitted
outerwear and band knitting yarns.
Represented in British Columbia
STEWART & WALLACE LTD
VANCOUVER, B. C.
gaS*"**"*) Phone:   High.   3889
ff IDEM CONE COMPANY
'"'*' Manufacturers  of
ICE   CREAM   CONES
Purest  Made      Cost  Less
0
*j*
335  PRINCESS  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   STANDS
CHAIRS
...   v,.u!i   ii   I'.  C   Line merits
u,in*   earltesl   attention,
Mai! orders or inquirii s will secure
protnpl responsi
JEWELERY
Complete     stock     of     diamonds.
Watches.   Silverware,   etc.
WESTERN     WHOLESALE
JEWELERS    LTD.
Cor   Cambie  and   Cordova   Streets.
VANCOUVER. B. C. 42
THE BRITISH COLUMBIA RETATLEE
With which la incorporated the B  C   TRADE REVIEW
1 it 'ember
::   Buy in British Columbia   ::
PAPER  BAGS
J. C. WILSON    LTD.
1068   Homer   Street. Vancouver.
ROVAL CROWN
SOAPS
■Mau-utactured In British Columbia
and •guaranteed,
ROYAL  CROWN   SOAPS   LTD.
PAINTS
MARTIN-SENOUR
CO.    LTD.
1505  Powell   Street,
Vancouver
IHE CIRCLE - BAR
/TN
KNITTING CO. IIO.,
J. J. MACKAY,|
l                f     ^V             m
Agent.
804  Bower  Bldg.
\Zy
Vancouver.
•t«i«'i»tt>
HOSIERY
YEAST
THE  FLEISCHMANN  CO.
w. S. DUNN, Manager.
1166   Burrard   Street       Vancouver.
J. A. TEPOORTEN
LIMITED
WHOLESALE    DRUGS
308   WATER     STREET
VANCOUVER,  B. C.
McCORMICKS
JERSEY CREAM
SODAS
McCormick   Mfg.  Co.   Ltd.
1150   Hamilton   Street,   Vancouver.
C.   H.  KENNEY.  Manager.
SERVICE    TO    OUT    OF    TOWN
SUBSCRIBERS.
The British Columbia Retailer will
be pleased to furnish subscribers
the nameB 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 B'dg. Vancouver.
Hams & Bacon
Swft's "Premium"
SWIFT CANADIAN  CO.  LTD.
Vancouver.
Fire Insurance
Rcta ■      Mtrchanta     Underwriter!
Agency.
420   P,»c fie   Bd.g. Vancouver.
PAPER
BAGS      AND      WRAPPING
Norfolk Paper Co.
Ltd.
136  WATER  STREET
Vancouver.
Water Repellent Clothing
&ACH
BEAR
R A. SIME
B. C. Distribute!
('••p'-tl* it»<k  •« taai
sw HtraaOti B«»i<li«t
Vimim    B   I
ftnifntd i»*-ii •  i»<oilii
GALVANIZED 1R0NWCAR
THE  THOS. DAVIDSON  MFG. CO.
LTD.
123  PoweM  Street            Vancouver.
EGI STFRED.
CHIPMANHOLTON        KNITTING
CO.   LTD.
E.  H.  Walsh &. Co.  Ltd ,  Agents.
318   Homer   Street, Vancouver.
FURNITURE
Fir Furniture of Quality.
DOWL1NG   MANUFACTUR
ING COMPANY
266   2nd Ave   E     Vancouver
UNDERWEAR
ATLANTIC     UNDERWEAR     LTD
e. h. Waleh A Co.  Ltd..  Amenta
3'8  Homer   Street \ I m '.*uver.
C. H. Jones & Son
ej
Limited
Manufacturer*
PIONEER     BRANO
TENTS.   AWNINGS.   FLAGS    AND
CANVAS  GOODS  OF  All   KINDS.
Jobbers   ofl
God   Medll   Camp   Furniture
Cotto" duck) ao. wt-diha and wei-fhta
U   WATER      STRI ET.
Vancouver.  B   C.
m   ■ '-■ i&it it v 5' tt it it Si v Si -' " " *• *■ l    i ■■ " " ■*■**•• ".
T
D.   STARK
Telephone
F
W. STERLING
Sey. 619'-
8TARK & STERLING
MANUFACTURERS'
AGENTS
UO'    Dominion    E
Uildmg
VANCOUVER.
B, C
FRAUD IN8URANCE
ALFRED W McLEOD, LTD
Vancouver and
New Westminster Quaker Brand
Products are Pure
>Vuk.*r Brand fruits and vegetables are the utanda*.*d by which other lines
are compared   for ccTwumers know that
and Vegetables
Jams and Jellies
packed under Quaker Brand h!:c's are the best produced in Canada.
The choicest {.roducts of British Columbia's fertile
•   .,■■••■      | fti  (Quaker Brand, then packed in
( ur  big  modern  kitchens  where the fine natural
flavor ii retained  n iti ertircty
EVERYBODY MKES QUAKER BRAND
Dominion Canners B. C
Limited
Head Office VANCOUVER.
a
SWIFT'S BROOKFIELD BRAND
PURE PORK SAUSAGE
Now the .lark ami frosty mornings are fast Wjoajung,  J
housewife Is looking for something tasty ^^f/0^
breakfast meal, yet something that is aagygg*-  ™j
problem is solved in the use ot OUT    W"^. in one
sausage   Tins brand of sausage i«.100'. g pork P; «**»
pound sanitary cartons, every pound mjjmow   '    t ,  ki
Place an order now and stock just what the consume! is g
■'or.
Swift
ompany ;
Vi
I-
|1   '
VV,
No Trouble
Selling these Stockings
"'THREE EIGHTIES" Stockings
* have such a demand among
women of Canada that displaying them
on your counters means a steady sale
and a mighty goal profit to you.
Thev are knit with one aim in view—
to combine comfort, appearance, wear
and economy. Thev are seamless
cotton stockings reinforced at toe and
heel by three-ply yarn.
For misses and women—sizes I1 j to81 ■:,
81 h to 10.   In Black, Tan and whin—

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