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The April Retailer Apr 30, 1927

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Array THE APRIL
BRITISH COLUMBIA, ALBERTA, YUKON
VOL XIX. No 8
VANCOUVER, B.C
APRIL, 1927
SPECIAL for
Grocers and General Stores
Vvrt.   > v"*v.r
DRY GOODS
*   AND   *
General Stores
See
Canned
«
^Tomato
April30
RSJli *»a   > a
Rapid Style Changes
Limit Volume and
Increase Consumption
Jeanette in London
R.M.A. News Bulletin
m
• *,"*f,
iffi
&M
*tjg\
$220
In PRIZES
ALL STORES
of Interest to
all Retailers
See
Application of Gross
Income Tax
See Pages
4
5
6
Mail Order Houses
and Postal Rates
Instalment Buying and its
Effect on Canadian Trade
Nineteenth Ytar.
10c per copy; $1.00 psr yesr WE MANUFACTURE AND SELL THE FOLLOWING
PAPER BAGS
"STANDARD"   "MANILLA"
"BUCKSKIN"    "LIGHT KRAFT"
"HEAVY KRAFT"
THEY ARE
Actually Stronger, Tougher
More Pliable, Most Economical
Most Satisfactory
Be Sure to Use the Best -They Cost No More
Paper Mills:
Lachute 4 St. Jerome,
Que.
Manufacturers since 1870
J. C. WILSON, LIMITED
Manufacturers of
PAPER BAGS     WRAPPING, TISSUE AND TOILET PAPERS
for   Wholesaler! snd Retailers.
1068 HOMER STREET, VANCOUVER, B 0
Phone: Seymour 781
The New
Concentrated
SOAP
A Million Bubbles
In Every
Package
- 24 -
Large Packages
to the Case
Single Case* $4 80 per csae
5 Case Lota $4 75 per esse
10 Csae Lota $4 05 per case
25 Oaae LoU $4 55 per case
May be Purchased with other
Royal Crown lines to make up
quantity prices
A BRITISH C01.UMRIA product
THE ROYAL CROWN SOAPS, LTD.
DISTRIBUTORS POR B. 0. \piil. l!>'-'7
,THE    RETAILER
BRITISH OOLUHBIA-ALBBRTA-YUKON
3
IN THE FIGHT FOR EXISTENCE THE
LIVE RETAILER USES HIS BEST WEAPON,
A High-Grade Protected Line
ROYAL CITY
PROTECTION ON PRICE PROTECTION ON QUALITY
THE IRONCLAD BRAND
Inveet Your Effort in Lines Which Provide Permanent Profit
and Give Satisfaction
PUSH THE SALE OF CANNED PEAS. THE POPULAR VEGETABLE. TRAIN
YOUR CLERKS TO SELL THE HIGH GRADES. THEY GIVE MORE
PROFIT TO YOU AND MORE SATISFACTION TO THE BUYER.   THEY
CREATE A PERMANENT DEMAND.
Royal City Peas are Graded and Sold in Five
Sieve I~~Thc tiniest of Peas.
Sieve 2—Very small Peas.   The best line.
Sieve 3   Tender, sweet and delicious.
Sieve 4 -The ordinary Pea for the price buyer.
Sieve 5   Lartfe Peas, used principally for soups. THK    RKTAILER
BRITISH COLUMBIA   AI.UKKTA   YUKON
V'M.i
'*■-*"*
Window Display
Contest For
Cash Prizes
Canned
iomato
«130
> \V*
%'*
■» .*
(I
,.*"i
' m *   A.
\k%A***.ii
IS CONNECTION with tba  Annuel National
"Canned TOMATO Week"   sponsored by thc
Tomato Psckeni of Canada -"Canadian Uru
ecr" is again conducting h Window Display t\m
lost for Cash Prizes, open !<> (Jroeers in all parts
of the Dominion.
So that ALI. Merchants will have tin- fairesl
possible ehanee in the Contest, Canada lm** been
divided into three sonea, with ivm» Claws or Di*
ii'icts in each, as follows: —
Zone 1 (Ontario and Quebec)
Class A Class B
Toronlo. Montreal, Tin*   remainder   oi
London and Windsor. Ontarii and Quebec
Hamilton. Ottawa,
Zone 2 (Western Provinces)
Class A Class B
Winnipeg, Reg-ina, Thc   Remainder   of
Calgary, Kdmonton Manitoba,     Sank a I
Saskatoon. Vancouver        ehewan, Alberta and
ami Victoria. hritisli Columbia
Zone 3 (Maritime Provinces)
Class A Class B
Halifax. St. John. The Remainder of
Moneton, Frcdrieton, New Brunswick,
Sydney ami Charlotte.        Nova Scotia and
town. Prince Bdward Wand
The Cash Prises in KACH of the forcfoina six
"Contest District!" will bej
FIR8T
SECOND
THIRD
$26.00
15.00
tOM for «-, u^jZZ h0 jr
INDEPENDENT JUDOINO ON THE POINT
8V8TEM
Knllv qualified, IXDKPKNDRKT jtttlf*  I
lug »•• • tiiiii> rtion vmiIi tbt* Canitiiii* In-Ill-' *•   »
award Ihe prijurs on • baste ofn luinl ot I"1 pi
apportioned as follow-.
*' llitlg  IVwil*
Attract! vein tm
Originalih
■*> points
80 points
CONTEST CONDITIONS
'     ''!'" "","'"* """""•*■*»• I*'lr.-w«lf..rtlt. .lu.
'*;""'    ''»>'»• •! TOMATO Wl.,.k .. „, ,,.„
'I'"' **. tram April SOlh t.. It*. :u,
" tt ''T^, T" ******* * *
"""P*,* "■*"»■'iwWr,'.,nppi	
'   s-rr..,m .., „>i,,r „,■„.„»,„„ ,.„„, , ,,
1 ',7:";.""» »»..„.. ,..,,,.
""i   •Clnnrjd  TOMATO  W.,k   *    A*
11    I*'*"; '« imltm. di
, ''  '• '••   • »»n.li,„,(in„.l.r •• orb* an) ■
i,i.;wrok"wk"*p'rtW *ua***t**
SL^ys \* ■* -wm ■■> .
'*••»«.■-I h«i-,„,„i „„,„,,„,, i,,,,,,;,,,
' iKSS "f tti,"w ■'»■**'■«■■» d"
ail Tm'"'."""* ,,"IIv-"-'- M-m* »**
■*'**■ la* f"H»»-iii|f mMn-m:
WINDOW CONTEST EDITnp «r*a*.,* April, mi
THE    RETAILER
HRITI8H OOLUMBIA-ALBDRTA-YUKON
OBTAIN FOE CANNED TOMATO WEEK, APRIL 30th TO MAY 7th
Window Display Material
Streamers (Large or Small)
Advertising Show Cards
Stickers, etc.
From
DOMINION CANNERS B.C. LIMITED
032 DRAKE STREET VANCOUVER, B.C. PHONE SET. 8862
The Royal Purple Canned Tomato Window Contest
APRIL 30 to MAY 7
This Contest eandueted b) THK OCCIDENTAL FRUIT CO, LTD. (Kelowna) aud A. AIACDONALD
Co LTD. (Vancouver) offers Grocers a wonderful opportunity to display their skill in arranging
ROYAL PURPLE CANNED TOMATO DI8PLAY8 IN THEIR WINDOWS
between April -SI and May 7. and to win one of tin   following prizes:
Pint Prise~|20.00
Second Prise-110.00
Pivs Third Prises of 1C 8 esch of Royal Purple Tomatoes (24 21b. tins).
Only eondition   Ise Royal Purple Tomstoea only in ihe display.
Local customers' windows will be Inapected direct by Window Contest Kditor.
Out-of-town eiiHtoiiiei-* and friends semi n picture of window, whieh will reeeive equal consideration,
to Window Contest Editor of The Retailer, Merchants Exchange Bldg., Vsncouvsr, B.C.
*
OCCIDENTAL FRUIT CO., LIMITED, Kelowna, B.C.
Psckers of ROYAL PURPLE TOMATOES
Winning Pavor Through Thsir Flavor.
FEATURE ROYAL  PURPLE
Distributed by A. Mscdonsld A Co, Limited,  Vsncouver snd Victoris. TJI K    RETAILER
uuiTiaii O'l.r.MitiA--amikiita -TOltON
l»l!      I!
-Ti
The L imerick
I ncreases
M ental
E nergy
R equired
I n
C ompetitive
K nowledge
Limerick Contest
IN coNNKCTloN with ••Canned Tomntu"
Week, April 30 May 7, tho "RKTAILER"
is offering   valiliililr   plizr.H   fur  the   lust
"Limerick" submitted to stiinolntc tin- run
simiptioti of tins vnlunble home-grow u foocl,
While the? tomato is widely n*nl, there is !•.,,
little appreciation of its valuable dietetk* pro
jMitirs, nml tin* iiniikrt is Hipablr *»f v-*rv pim
sidcrablc expansion.
PRIZES
The following prizes will be dontttcd \*> tip*
Milisi-rilM-i' or bis elerk nvIi«»?m* completion of
the "Limerick" below is adjudged i«» In- U-*.*
by the "Contest" judges,
FIRSTPRIZE $2600
SECOND PRIZE   10 00
THIRD PRIZE 5 00
THIS COMPETITION is OPEN ONLY To
KUHM'RIBKRS OF THK "RETAILER"
AND THEIR CLKRK&
ALL LIMERICKS MUST BE SUBMITTED IN 8EPARATE ENVELOPE8,
ADDRESSED TO THE "RETAILER," AND MARKED "LIMERICK CONTEST
RESULTS OF CONTEST WILL BE ANNOUNCED IN THE MAV ISSUE OF TM| -RtTAILtS."
Fill in the lad two lines, emphasizing the value of Canned Tomatoes
Tear Out and Mail:—
I.IMKMi K
Tomatoes are fresh when they're canned
They're safe, and they're ready to hand
As food yon can't beat 'em.
KXAMI'LK:
Tomatoes are in blK df-mand.
And the housewife will buy Vm whau canned,
For nlie known -Hlie Ih sure
Thai they're freili and thej'n* pure
When hIh* k*'Ik her particular brand,
Njiiiic
Address
Contestant
**• <i«*rk iti\,. *mp\otef* mama nnd iddrewO April. IW7
THE    RETAILER
BRITISH OOLUMBlA-ALODRTA-TUKON
,i x HnMMMmmitMHmKw x x x n m**mtw**mm*mmm
Featuring Canned Tomato Week, April 30-May 7
v u «it h « MM k ttn it xx k xxxxxxxxx x w xxxxxnm nnn x nn xxx x« xx x x xxx-x*»»xxx»x*x-)j
Spring weather nml tin- need for a good tonic urge
:ln cotitiuuaiiee of "Canned Tomato Week." which
proved m) successful in Canada lasi season.
('niiiicd Tomato Week will be held from April ,Vi
to M.iy 7, ineluaive.
I noil seieiiHata have declared 'lie food value ot
Imiiatoea to be exceedingly high,
Texts tlmi bave been made show that it is a foul
iliat eoutaina some of tin morr essential vitamiitea, io
necessary for the suatenanee and development <»f the
luiman I►«»«Iy
I'ndoubledly  it  tin   retailer and tin- euniumiitg
public  appreciated   more   their   value   front   a   health
80MB 8H0W CARD PHRA8E8 FOR
CANNED TOMATO WEEK
Tin- i»-c of display raids in window, •>!' ill*
icriur Wore displays are splendid aids in sill
litfl    An attractive eard with a peppy phraae
is .d«a>s rend, ami pr«-si nts an additional
idea to the pi-especrtvi purchaser why he or sh
should buy
In inaiiv sioies ihi- ialexmaii \itto looks after
tin- displays and ahow eards, elips from trade
papers and innw'a/im s, illustrations of differ-
i nt foods, which In- pastes on the eard, adding
lo iis stlrsetivenesH
Tin*   following   fiw   suuu'-'stions  could  bo
adapted     for    display     during    "CANNED
TnMATo Wl*:!:!*;. April 30 to May 7
TRY THEM HOT ON TOAST.
A NOURISHING URAL
OOOD POR THR KIDDIES
No BETTER SPRING TONIC,
PINK WITH MACARONI AND CHEESE
THKV CONTAIN THK HEALTH VITA
MINKS
I ANt'Y QUALITY   ROSY, Win: TOMATOES
IK ITS CANNED, IT'S IHKSH "
"CANNED CONVENIENCE."
"STOCK VOIR PANTRY NOW "
"DOCTORS PRESCRIBE CANNED TOMATOES POR YOUNG AND old)"
"TRY  CANNED -TOMATO JUICE  AS  A
MORNINO KYK-OPKNKK."
"NATURE'S   SPRING   TONIC - CANNED
TOMATOES."
standpoint, merehants would sell ninny more cases dur.
ing the year. This campaign is designed to put across
the high value of the tomato, nml incidental)' to en*
courage the housewife to take advantage of other foods
put up in a similar manner as the months pass.
Interest will he shown in the window display contest, since window selling is one of the fundamentals iu
selling food products, To be sold they must be seen
by prospective purchasers. The window in a campaign of this description is one of, if not the most important, link in creating lhe desire to possess. But the
merchant must plan to get ns much ns he possibly can
from Canned Tomato Week by linking up other selling
ideas with the window,
Following nre some of the things whieh merchants
have found profitable in the past:
Use of the Telephone.—It is n simple mutter when
a customer i.s giving nn order over the telephone to
the merchant, for the latter to talk about Canned Tomato Week. "No doubt you have seen that canned tomatoes nre being featured this week." he can easily say,
"and we would suggest thnt you let us send over a few
eans with your order. We nre selling the small sixe
for     e. and the larger size for — c.   These are thc
prices for   Brand, whieh, as you know is one
Of the best. ke.. &c."
In addition, when something special is being put
on in this way the merchant enn very well call up
regular customers ami tell them about ("aimed Tomato
Week.
With every order secured iu this way, it in a sim"
pie matter to lend the customer ou to other purchases
Mich ns macaroni and cheese, spaghetti, &e.
Store Demonstration.—Merchants who ore getting
the business today, nml keeping up thc interest of the
eommunity in Iheir store, nre those who are ever designing something different. It is an easy mutter to
bring forward a table towards the front of the store
open a few cans of tomatoes, sweeten the contents a
little, and invite their customers to try them.
Miany merchants have been known to turn out the
contents into a glass jar so thnt thc bright red of the
tomato shows up to advantage, and assists in closing
the sale.
All thc better if the demonstrator can serve sum
pies of the contents of the eans but; this might depend
on the si/e of the store, and thc facilities of tho merchant.
Newspaper Advertising.-—As a good many retailers
contract regularly for space in the local newspapers.
this space can be used prior to Canned Tomato Week
to feature the campaign. The merchant should work
more than one or two prices. Run an introduction
telling about Canned Tomato Week, and the food value
of canned tomatoes, and follow up by mentioning a few
brands with their prices. A certain amount would
certainly be sold by merely advertising the price, but THK   RETAILER
A     '   I
v
BR1TI8H •"»i,rMiu\
the merehant would sell a great many more eamt bj
using interesting copy.
Hand Bills.—IM a ihis who use hand bill* should
(ind it profitable to devote the greater pari ol [tic ol
these to Canned Tomato Week. These should also l>«
wrapped around parrels ..fall killtls gtA'lig oul :i few
•lays prior to the "week." There is no dottbl I lisl il
is'n good plan to endeavour to sell I wo, three, hall n
do/en .or even a down cans at onee, and h) giving lm
prices on various groups a good many eustotucri Will
purchase more than one ean ill ll tunc,
Delivery.—Hy instrueliug the deliver) man i■■ mention Canned Tomato Week and even tu take order*
where this is a store policy n good mail) more cans
nnd even eases can be sold, Sonic merchants Itnvi th»*
idea that the customer resents such n suggestion, This
is not the ease. Investigations have been made which
prove that the customer appreciates service of this
nature, and that not one in fifty resents sueh suggej,
tions.
Interest the Clerk.—The success of fanned foissto
Week in any store depends largely upon the co opera
lion and enthusiasm of the salesmen li-*himi tin eotui
ter. In the larger stores they do thc hulk **i the sell
ing, nnd if they do not take an interest in lie week
and suggest canned tomatoes in every customer lln
store will certainly not sell many tomatoes
The clerk's interest can be aroused in numerous
ways. Some merchants when a campaign of tins un
ture is being put on get their salesmen together and t*t I
a quota—so many eases to be sold during the week
Setting an objective arouses the sporting iuatiliet of
the clerk, ami he becomes enthusiastic If he is inter
ested in his work as a salesman, In is going to sec that
he does his share in reaching his quota,
M.IIKIITA -TtflKON
Oeordle McWhlffle has
been no Huccetmlul in
Holvln* compel IiIoiih of
variouH kiiulK that lie recently retired from tho
grocery buginem*. lie ix
seen here figuring how
many cans of Tomatoes
will ro over the counter.
April 30-May 7. IU also
threatens to hu limit a
Jmerlck" for The "Re
lller" prize, for he fear*
fo competitor.
Associated Lines,   featuring a part mil     ,,.-•,.;.
in this WS)   gi*»es i very  store the oppottui,        ; ,,
creasing the lise of the average isle bj Miugntiiis
other lines tint! would go well with tin on, so      !Uf,,,i
Canned tomatoes ean be used nfilh macaroni   i ,..,
is an additional line thst csu he sold    Hoi *    	
Lust makis .in ideal luncheon, and Olio thai      .-•..,
ing in favor
The use of tomatoes means the use ol n ■    M ■
l»i-ppi i   nugar, etc    Tomato jell)   require*
rn lined peas, npiees
It is a recognised fset thst the more good*.     , ;v
wife has on Inr kitchen shelves, the morn th
to Hv    ll, If a dosen calm pnrehssed s! ani tii    .«.
im! last as hill (I us half a do/en pureha»ed %* j. ,-
\i'ii having derided In lake advsntagt ot i
Tomato Week ii isohi^ntiidy uniutnl thai tlo *,    hmi
s|ni!|l.l   f»'o o#er   his  sloek   and   sre   thai   he   Is   pr.      !
with utiff iciest goods    To t" caught in the midd   »i
selling campaign of sins kind without iioek tue*    i--
onlv  ihe lov, of trad-    toil  lie**** ut gOtHlwill   I
i|o not  appU'iiate dealing  at   a  slore  jtlfii   out
ami thai eommiMiii*i
Canned Tomato Weak can b* made a bu thu ■ (or
any merchant who gcei after the business gggrsnietly,
who h.r* secured the enthusiastic sunport of th- isliiai
staff, delivery man, and who uses every avaihhlr \A
vertising method to bring Canned Tomato*- lo th
attention of the consuming public
TOMATOES   RICH    IN    ESSENTIAL   VITAMINS!
h ini twain said thai tu** easaev Is lha loo«i i
• •(••r ol th.- Sal (OO; ili«» iu* IniprlMift-* n •*■
IrnllioiRrM aiul |.t«*t i» at their l-**«i »r>«l *i" *
Ihi li".   lo Otrlr f«|ea«,*    a ean oprtirr
»     •    i
The  »«ritn*  ,»f  nu,|)r«,t  »tle»r«-   I*  that  lite**
tl,ni>   c.MiiHi,!   uI.hi,In. «,   witlioil'   wltl-li   no   rt*!
• I»l i" mi'uHotl   . 'suutftt for iftMHl hr«llh   *,l*Ui*   <
1 -I' *t   Thi problem ot uruottt noou wr-le-ritei  I
loiiin,,   . t>, „f rhootlna looii* »f no*iimmiij »i Kttii
* ii- 'in
•    •    t
f niit.i'i.i i i,r,- m Miii. it i»> iavetilflslet* h
mon healthful of vegttaWea for »min* ami ohi »
cauae lomaioef eeaiala *tit ibtot* rtlamlats a*on
Ktini than anj otSer f r tt It or »«r«Uhl«. ami ifl II
form wi,i*h N.t-ur, ifttei fati „i„i u*,» moal v i-
peri) balanced Stat irosid leen, ita**, ta pesan
lomalowi ri .,ii >«aaotu
iai
""*   ■     l'"l.   pOMlbtf   ami   lio,|Mii»lte    Mod'
eanalaa method! provide «i ail Moaoai el ih   -•
lOBialOM ilu.i me ariuallt   rlehOT In flavor aad  *
"l"''''" than ihe lotnaloea ordlnarll" Mid i*> a
railed    insl,**   -,ini,     lajmejk,.,!   lomsUMM   QUteh
Joar iinir ' fresi,i». *,„ ••  tbereai canned lomaiw
arias ihli rreahneti riaiu te tin* asor*! table   Tti
'' U0)  -iicillnil mIi ar,- ptoiioilloes r«ttlie,t lot |(0<
more |h nofll Ial than iho^e ,„ie„ titicatmeil
BHnnKmaHmiKm« « « * h m « h n
k a k a n n km* a x n kuuuuuuumuu-u «""    "j
Feature Canned Tomatoes and Build
Sales on Correlated Lines
:l( \ prii
l!»27
tis
THK   RETAILER
UIUTIHII  '"•U.rMlUX    AI.IUTtTA-YUKON
9
1
Dress a Winning Window *
Have someone on vour stuff Mart, rich,
iway. to plan a window that will win one
if ihe i'ash Prises in the (loiiles) conduct*
8   ed bs "Canadian Groeer/'
Kindly-met  conditions, independent judg* s
ink', nnd a fair ehanee for all.    Look un *
8 9
the particular* and send in for streamers u
S     ,nd other I'KKI, helps
■ ^_^
a k
x K^)< xx xkj<k m h kmkx x m w •< w *- k x x kx an x x « nun it*
Dominion
Canners B.C Ltd.
Vancouver
AYLMER Tomatoes Will Move
Quickly From Your Shelves
ENTHUSIASTIC letters from Orocers everywhere told of tremendous
ly increased sales during and after "Canned Tomato Week" last
year   Some dea'ers reported increases as high of 500 per cent, while
doubling or trebling ordinary sales was a common experience.
Orocers who made "AYLMER" their feature brand had especially good
results to announce—not only in increased sales of Canned Tomatoes but in
Canned Ooods generally.
The exoerience of 1026 "Tomato Weak" shows thst the Oroeer who
stocks, talks, displays and locally advertises "AYLMER Tomatoes for Health"
is bound to stimulate the demand for other Canned Vegetables, aa well ss to
vastly boost the sale of Canned Tomatoes and associated products for weeks
after the big event is over.
The all Canadian character of AYLMER Tomatoes is another popular
chord on which to play in backing up thia special effort by the Tomato Pack*
era of Canada to inerease the consumption (and, therefore, the sales) of
healthful, Canadian grown and Canadian-packed Vegetables snd Fruits.
Oct started NOW on your "Canned Tomato Week" plana—snd call on us
for any help you need in stocking, talking and selling "AYLMER" Brand.
JtyLMER,
The Name That Makes It Easy
To Sell Canned Tomatoes
i 10
THE    BETA I LEB
HRITISH COI I'MIU\     \l.ll|*UT\    VI'K.'N
An .1
I* ll    |jW
$50 ("ASH
FOR BEST IDEAS ON HOW TO SELL AND POPULARIZE
Ti
RED   RIPE  TOMATOES
(Canned Tomato Week, April 30 to May 7, 1027)
Ask your Nabob Salesman foi   information
WILSON BROTHERS
ErtabUihtd MM
Our Motto is " SERVICE"
W. «„.., atom ,„ M y0B s^amow thu mj *Om tlna 0 to . •**-*,, „ „.. b.« .. CAN
gt?e actual facta to prove thst it ta
ECONOMY
to deal with us
SSfte WILSON BROTHERS, VICTORIA, B. C.
Wholesale Grocers
        '** •w'^^^tmmuaummommmtumamamaumummimm
HAM, BACON. BUTTER, LARD, SAUSAQE.
BttSttftRto -y '•— * os*
•nd without «,u.l .„ jffJSbO      '      "•'''• ''"••" ><»***)
etc.
TOU CAN RIOOimtKD UUMXOOK
BRAND.
P. Burns & Company, Limited
0ALOA1Y
EDMOKTOH \pril. 1!»27
TH K    UKTA I fi-BR
BRITISH <-<ii,iMnn   Al.RKRTA   TCJKON
11
H*
RETAILER
With which It IfKorporated (ht B  O. TRADE RKVIRW,
Publiahed 20th of every month.
NINETEENTH YEAH
OBNIfUI. MBRCHANDISB
OROCKRIK8. DRYQOODS.
HARDWAilK. FOOTWBAR.
OFFICIAL ORGAN OF BC BOARD
RETAIL MERCHANTS*
ASSOCIATION OF CANADA.
A MONTHLY JOURNAL published in the interest of Retail Merchandising and the Development of Commerce in Western Canada.
SUBSCRIPTION RATE: One Hollar IVr Year, \m\nhlt* In advance
Advertising lists* on Application
When spm-e reserved final forma close 12th of month.
Publishers: PROGRESS PUBLISHING CO. LTD.
Suits 101-2 Msreaanti' Exchange Building
VANCOUVER, B. C.
Telephone Bar, 38<t Cable Addrew   Shipping—All Codes
Editor. J S  Morrlton W. N. Code, Huainesi Manager
F  Tatlersali, Ailvt   Mjinwr
Cnlered at Ottawa ss Second class matter
The foiiowina rsgrsssnt R. m. a. Sraashss
In the Province of Britiah Columbia;—
Armstrong A. Smith, Pren.
Cranbrook A. I). Bridges, Pres.
Ferule   Norman Suddaby,
Pres.
Kamloops A. C. Taylor, Pres.
I.) lion D. Ktbagliati, Sec.
Nanaimo.. .....N. Wright, See.
Nelson E. F. Gigot ,Sec.
New Westminster	
tnd Fraser Valley...D. Stuart, Sec.
Revelstoke W. A. Sturdy, Sec.
Vsncouver G. Dallas, Sec.
V'UL   XIX. No   *
VANCOl VKK, B, C.
APRIL. 19*27
Gross Income or Turnover Tax
Application of Amendment to Taxation Act More Clearly  Defined  Through Courtesy of  Commiaaioner of
Taxation, Victoria.
In view of the constant enquiiiea regarding lhe ram
raiiona of the new form of taxation (Grose Income
Tans which auppleinenta tb* old, and much abusetl
IVrsoital Property Tax, nnd which was passed at the
opening hi *<*,ion of thf Provincial Hoiise, H l« possible
ihrongh the courtesy of (lommbaaoncr Peterson to give
hi explanation of the new sections Introduced into the
\.t
Mr Peterson points oul lhal there »s ■■■■ »s>,ss
•-ni of tin- Personal Property Tax in reaped t*> the
inihinww or lisnil yesr ended September 29th, 1*926, and
lhal the Oroas income Ta\ begins lo apply on tin-
btislneas or fiscal year following lhal date, viz. September 30, Itrjii
Thc following examples will illustrate thc working
nf IhcTaxs
Fiscal Year ended September 30, 1926.
Tbe period from October I. I92fi, lo September 30,
1020, is taxable In reaped to ne! Ineomc only Gross
Income Tax becomes effective as from October I. 1926,
ihi first return being dim April. 30, 1927, for lhe »l*
morilbs period ended Marsh 31, 1927.
Fiscal Year Ended December 31, 1926.
Tin- period From January I. 1926, lo December 81,
1926, is taxable in reaped to nol Income only, Groaa
Income Tax bceoinca effective as from January I, 1927,
••nd tin- first return will be dm* July 31, 1927, for the
si\ months ended June 30, 1927.
Fiscal Year Ended July 31, 1926.
The Personal Property Tax was in effect at this
time, l»nt tin- (Jross income Tux docs not begin to apply
In this caae until August I. 19*27. and the first return
will be duo February 28, 1928, for the six months per*
io,| ended January 81, 1928. Thus it will be seen that
tin* period from August I, 1926, to July 31, 1927, is
taxable in reaped to net income only. August 1. 1927,
is the beginning of the first fiscal year or business year
u hieh commences after September 30,1926.    ■
If this principle is applied to ANV fiscal or business year, it will be found that in every ease one full
vear elapses in which there is no tax alternative to the
lax on net income.
In order that there may he no uncertainty iu this
connect inn, every taxpayer will be advised by the V
partnient when his first return is due.
It has not been generally recognizee! by the nvcrage
business man that there is a lapse of one whole year
during which no other tax levy than that of net income is collectable. This is a concession whieh was not
made apparent when the Groaa lneome Tax wns introduced, since it was the intention of the government to
allow lhe new measure to stand upon its merits, without offering any special inducement to put it across.
This is highly commendable on the part of the Provincial Government, and will relieve to some extent
* 12
THK   RETA1LEB
BRITtBH COLUMBI v-ALBKRTA-TUTCON
April  |«r>:
PAPER
BAGS
Light Kraft
AN 100 , BC PRODUCT
Now that the Highest -Grades of Paper Bags srs being msde in B. 0.
be careful to always specify the B C Brands
"WESTERN" .Manilla Quality
"PACIFIC"—Ught Kraft Quality
COAST"—Heavy Kraft Quality
HITONE'-Whit, Sulphite Qualit)
Manufactured in British Columbia by
Bartram Paper Products Co. Ltd.
VANCOUVER, B C
0*W.
I*
ttOak.
H§o*f titan
r*
Sole Agents for British Columbia
Light Manila
The Norfolk Paper Co., Ltd.
136 WATER STREET VANCOUVER. B 0
Phone Seymour 7868 and 7869
Urooa St'.f.
w»it« *«»►•*> i*
The Symbol of a
• IS  •
Grocer
Tho Loool ia Swat mod Whila
Two Siaa*.
Toll ood Stttmll
npO HAVK. ouctmnen rely on tl.,- ftmd pmdueti vm h,.||   timt
. mnoi   it lead-*, ,|,, „,„.,,, „, sa|(,s (|f ^ ^ ||fc
ss^^aKs.' ii,,R ,,"'-«- •
Order Catenation from Yutte Jobber
Carnation Milk Products Co. Limited
Ayta,er Ontario
Carnation Milk
Emm Contented Cowo"
""OOUCED   IN   CANADA |!»'J7
THE   B1TAILEB
ItlliTISII CObUMBI \   M.iimiita    YUKON
13
mind* oi* llioao who were fearful of a duplicalo aa*
,mcnt.
Tin- following eseerpta are taken from lhe "Taxa-
i Art Amendment Aet, IBS?.":
Rtgiatrstien of Butinfues.
3   KoT) person whe easases la, carries on, or practices
unit*'. iiuHinrMM. or profession wiiiiiii tin- scope of tin-*
Km -inii liono- io Ih>  (tiriiiniii-ti to tin* rJonuni-ssiontr "
,,MH'ta\ iim N|i|iii««ttoti for reflstration, nimiiiK in-   name
: address, »h«* nature m in- tr««l«v business, or profession,
,i ihs place where ll i* engaged In carried oa, or prae-
, ,i   .mil hiittii obtain irom tin* Commissioner oi Income
,i uriiiniiii- of nut-iia'iiin of   tin- trade, business, or
ifiuialoa,  whlrh iifiinmi.   nhall upon due application In*
■jot] without tin- |>a>iiit-ni of a in  foe iln-uini    No muni
,iiii> ibail Isaac an* lieeaos la respect oi s train--, business,
[irofetstoa within lha ***'»i"' ot thi-- section UBiesi •• carti*
i • ol M-Kii'iaMuii tttereol han m*** beta ninaim-i! pursuant
ihii uibsm Uob    Kverj person who sfu r the thirt> in»i dsj
March, lMt« «,ii«*««*«- >», eeiriM oa, or practises »n> trade,
-ii;i'«**. or profession within th   scope ef tht* seelloa for
.if limn ihiri) *.»** without imuiik obtained a cerUfleats
iiKi«t?,iiiiir (Mir«iiMtu ti> 'in** section sbail be l».»t»i--. on
ii'ii.ir*.   nun U Hon   to « tin*'  SOI CtCeedlOi "•'"• doUSTS for
h da* iiuritiK whirh hi* dtfsntl eoatlou' i
iii Trades taisiaossci ind profcssloos. for the par-
. - uf tn\jition under thi* taction »imii t«- *i*\i«i*-*i into tw»
iMi**   SI *olloW*
■ lasi A -fncludina nil profstsioas ibcbuslnessss ol una
»lon niul nit.iiMial assets, t»rokrri» boad-dealers, sad oiher
upslioos nml i»i*iiii-»«-. of n mmtiai aatare
'i.i** it imitniiitit nit trades, occupations, snd busi
to* wmhin thf scope of 'in* taction eel included in Class
Deductions and Ratta of Tatation.
7.\ Thi- ni«iiiuii of ;i«i>iLuhii k ih*' Income ot in- x>-
«iu,- classes ol traii«*»* businesses, snd professioai wfithlo
(Continued  On   l'ns«-   1°)
EMPRESS
JAMS and JELLIES
Juat pure fruit preserved the Modern Way
to keep it alwsys freah.
ihe atory of our plant eatabliahed in 190*)
showa a steadily increasing spprecistion of
the Quality, Purity end Natural Flavor
of our products
EMPRESS HF8.60. LTD,
VANOOUVER
BRITISH COLUMBIA
Bh    \^*^UwaUUSwA          *^l
W^a ^W * '^^L\mw^^K*w ^H
^sJA    ^H    \    * fl^V^SM-^l
^H                     -■ J*s\\m ^m\\j   ..st\\\u
Yours for     1
selling more,   1
groccriesf     1
A Sunland Service Man |
\*'     2*\   !
Did you ever dream
that a raisin could
make such a hit?
Mies Canada with a handkerchief over
her eyea, stood on the stage. I faced her, a
carton of Sun-Maid Nectara In one hand,
a bunch of full ripe grapes in the other.
Gingerly I placed one of those plump,
glistening Nectars between her lips.
The audience —
every grocer in the
country waa in the
crowd-strained
forward to catch
her decision.
•it's a grape/*
said Miss Canada
. . , and then I
awoke.
Loony? Well it
was a dream.
No one awake'
would call Nectars grapes; yet no one
would call them seedless raisins, either,
taking the ordinary kind as a standard!
Course, thia won't get a rise out of you
since you've already taated Nectars. You
know how much their flavor is like that of
8weet grapea fully ripened on the vine.
And maybe, if a carton was ever opened
behind your back, their fragrance fooled
you- they smell just like ripe grapes, too!
The point ia, however: People who know
Sun-Maid Nectara are not satisfied with
anything leaa. And it lan't any wonder
that your cuatomera uae more of theae
finer aeedleaa raisins-keep coming back
for them oftener.
Here's a tip to speed their sales still
faster. Recommend Nectars to Idea-
starved cuatomera for springtime pud-
dinga, cakes, cookies, and for cereals. And
ahow 'em off in the window. Then see
how much sooner your Nectara* shelf
yawns for more!
(RAISIN WEEKTHISll
YEAR IS APRIL 29-J*JI
J*»i 14
THE   Ki: ta I LEB
liftlTIAII '-olI'MMM     U.MKUT,    TUKON
M    ,|      |lr)*
Lake of the Woods
Milling Company
LIMITED
Makers of
FIVE ROSES
• FLOUR •
The World's Best
Daily Capacity 14,200 Bbls.
B. C. Offices and Warehouses:
1300 Richards Street 1614 8tore Street
VANCOUVER VICTORIA
SELL THAT
UQUID
Don't pour il down the drain. By
using s»'«lrij-hi Containers you can
dispone of the liquid when selling
pickles, Oysters and Mquld Foods,
Those containers arc ioo per cenl
leakproof, spill-proof nnd crush-proof
and will more than mvc you their
f'ONt.
Ask our Traveller for Samples and
Prieei.
Soft, Daridsw
MANUFACTURERS AND WHOLESALE
PAPER OEALERS.
VANOOUVER VICTORIA
"I.**I*» i .'*•»» Ktkmtat Oaif
>f A
CLARKS
'3 SOUPS
SEVEN OF THIRTEEN
our Soup BdvefUetftg Naisiea   Toiimmo. I'saetst
Juiieoac, iv«. Ptietrj ami   in«-k«-n
I'.iPt) iltnlr- nhouhl -*•>«• that al l« •»•' In th.•■•*»■.• *.«<-
nt thr   13 ih-lli'iou*  VlOtk   Soup*     t*   krpt   Up »r;.l
hln *u,tr< ot thf trado our National Ad*»*rtt»li r
Ltt tht CLARK MitcHfMt htip you
te  lorn*'   Oaf*  *****  *t*r*   PraOto
D\
i ,   ». 1
W. CLARK Limited, Montreal
EttabUaHmcnta   si   Mantes*'.   P. Q    Si. Rcmi.   e 0   »i
Marrow. Or»l.
Peter Rabbit Peanut Butter
Coete No More But Sells Fatter
THE TOY PAIL DELIGHTS THE CHILORSN
OISPLAV A CASE.   IT WILL SELL ITSILF
Kdy (Mm Co. Ltd
VANCOUVER. S. C
1100 MainlsnS Street \j.ril.
t*S THK   BKTA1LKB
BRITISH '•■'W'MQtA-AUMTOTA-YUKON
HAND TO MOUTH'   BUYING HE*E TO 8TAY.
15
Itv M   .1. Mcdaaty,
Hand to mouth buying is here to slay, and has be*
mm a permanent policy of the live, up-to-date grocer,
ml why shouldu'l ii f   Have not both wholesale and
i, tad irroaer'a sasocisliotta paid Rood money to In- told
Lit their only aalvatioo was in niore nnd quicker turn.
iivcra1!
Mnh' turnovers ean be accomplished by selling more
 Is, hut how arc wo going to sell more!
The Fixed Public Appetite.
IN npli' oal aluiiit s«i much each day and experience
leneliea us that each family account runs to ahout the
inn- amount each week; therefore yOll can't sell more
•• thi< customer* than you are already selling them,
because Ihey either can't cat any mute nr tiny can't
pnjj for any wore.
It* you go after new euatomera there is one of throe
ivays to wt them. Vou must j*i\*• them better gooda,
•i-ttcr prieea or better serviee, 11 <»>** ean you convince
the customer that you arc giving her better goods
when you are sclliuu ber the same 1 -zaI•*-* 1 as ihe has
"in buying, or goods peeked by thc same packer with
n different label*   You may convince her once but
Id us sn you gel her IO conn- hack for the si ml dose
11 Moi uivi- her better prices you have to either cut
the quality «»f your gooda or eiil your profits.   Can you
11 Hid to do eil her?
If yon give her Inferior gooda die will And n new
v*i.i.rr; if you persist  in giving away -.our prolits iti
order io Kei customers and turnover the sheriff will
ltd you, for big turnover wit hunt profit does not pay
■ mihead ehsrges,
The only prolitalde wav In gel mote ami quicker
turnover ia in smaller stoeka, and then are jnst three
prnfiiable wsya to smaller stoeka,
Manaee of Quantity Price.
l-'ir^t, avoid all quantity prieea, because the spec
inliv salesman lodav has your number, and he maki •
'he quantity al about what In   thinks you can stand
nd before you have thia eonwgumciil halt used his
'•'•use has another man along with a hitter deal,
Did you ever nol ice how specialty houses like to
w ini mw men over the territory I    That is so that you
cannot get bsek about the last deal. All there ia left
for Mm to do is to eui the price ami sacrifice you" profil ami compete with the fell.iw that catieht tin new
deal .
Futures Are a Pitfall.
Second, avoid buying futures for il" there is a ihorl
pack your order is cut to pieces so that you have 110.
■Hilig hut Ihe duplicate, and if you are not careful
'he packer will hnve thnt loo. On lhe other hand, if
• he pack is large ami there in prospect of a hitf BUr*
plus you cannot pile the goods away as fast ns they
nre shipped to you nml you will find every Item filled to
I lie last package and st the full price. Then, about a
ii-nnth or two later, tbe paekor will hav.. a man around
■'yini* to sell you nt a reduced priee.
Frss Deals Curse.
Third, avoid free deals Tree deals nro the hieffesl
ind worst curse the retailer has In contend with to-
THE  SUCCESS OF THE
GAQDEN DEPENDS
UPON THE GAttOENECl
64% to 184%
GROSS PROFIT I
Some time ago we made *n lnve?tl**atl?n threvjh-jyt
tht Dominion to And out how often retailers turned
their stocks of Palmolive. We found that tha average
number of turnovers waa eight. The smallcat we found
waa four. In other words, retailers sold out their atocka
of Palmolive and bought again on an average of eight
times a year.
Retailers who sold their stocks of Palmolive at S for
Ttt made on each turn of stock a gross proAt of
it1.. And since the average turn of stock la tight,
tho  yearly gross p-oht on  this Item  Is S x  IS   , or
US'..
It was found, however, that the average retailer sells
half his stock at the single cake price of 10c -and the
balance at 3 for Mc.. or In multiples of 3 bars. On tbla
baals such a retailer make a gross p-ofit of 2J-; oach
time he turns his stock of Palmolive. or S x 23',—
IM'.  gross profit In a year.
Supposing the retailer showed an equally good gross
profit on all items In his stock.
How it is done
Palmolive Soap le undoubtedly tbt most widely advertised
toilet soap In tbe world. Wherever you Icok you set
advertisements on Palmolive Soap—on billboards. In
magaiines—In newspapers.
This advertising creates a demand for Palmolive with
the public—your customers.
The retailer canmake all tbla advertialngwork for him.
pasting up In hia window a reproduction of a Palmolive
ad., or by putting in a Palmolive wtndov* display, or
by placing a stack of Palmolive In tbt window with
a nrlce card.
Beautiful window display material and counter dlaplay
material may bt bad for tbe asking.. Write to tbe
nearest Palmolive aalea office.
IHE PALMOLIVE COMPANY Of CANADA,
MONTREAL
Msde in Canada
LIMITED
TORONTO
WINNIPEG
86440 16
T11 E   K E T A I L K It
BRITISH COLUMBIA   .M.UKHTA   Yt'K<'N
Apt
i92,
day.   rice deals nre only baits io load you up with
goods that are not moving int«» consumption or nre
over-priced, or without merit.
Always remember that qunutit) pine, n, .|, i
ami futures are no relation to quick turnover leinji
mate profits or success,
Dressed Poultry Standards
R M. A. Classification Proposals to Department of  Agriculture
At a committee meeting of poultry denier members
of the Hetail Merchants' Assoeiation, held recently in
Ottawa, the question ol* poultry standards and classifications was thoroughly discussed -.and thc following
recommendations resultant therefrom forwarded to W.
A. Brown, Chief of the Poultry Division. Depart ment
of Agru'culture, by Secretary-manager Norman B.
Douglas.
Retailers at this committee meeting strongly expressed their views that if grade .standards were to be
introduced for poultry, that in the beginning the grade
names should he very carefully selected to truly indicate to the public tin* exact quality. This committee
suggested thnt. in tficir opiiiou, no hitter grade names
could he chosen lhan "Firsts," "Seconds," "Thirds "
and "Culls." and the quality of these various grades
should be defined in the following way:-—
1st Grade.—This g$ulo shall consist of perfeel
specimens, well fatted, well matured, and plump
breasted, which show evidence of having been pen fat
tetied, well covered with fat. no pin leathers, ami no
evidence of discoloration from rubbing in plucking,
bruises, breaks or tears in thc skin or flesh, and no food
should he showing iu the crop.
2nd Grade,—This grade shall consist of well matured,.plump breasted birds, having no deformity in con
fin-nation, which show good bright color, with hack and
pin hone well covered with fat; no pin feathers, I ruU*
es or evidence of discoloration from rubbing in plucking, and 110 showing of food in the crop. Abraai »ns in
the skin of lhe breast are not to exceed one inch in
length, and there should not be more than om- s'lrsaion
on any one" bird.
3rd Grade.*—Thia grade shall consist of birds reasonably well fleshed, of good sound quality, .Vo fond
in the erop should be showing, Abrasions'in tin- skin
of the breast are not to exceed one inch in length  ■„-.,!
1     .ill..11      ....4      I  ...
*>*« h
I Ml!
Careful Consideration Urged
In hi. letter to tin Department ot Auncultm
teiiiry-uiniitiger (loiigla* expressed tbe Asso
\ ii t. n as follow *
"iVrsonaliy, after h.t•*. im._- !■.. .<>\ \b* opinions nl
•''.ili-is in poultry, I believe lhal the governmenl
It well adviaetl to act mt\ earefullj and coined
in iti.i.lui -ni-- *|nudnrd grades «>i p* >••' > appl ■
the wholi   l*i>mmion.  as tin   conditions  Ulld* I
(.'til.'tv nit  raised in various parts of the count
*. nd I*. different, and wlmi miuhi bv applicable
section of lhe i-uiinti-* v. ould not lie suilaM*  lo
i-r, m >h..it nui -tlnndards wh*cli miylit h« sit up
hegiiitdngiog ai least, m order to gel ihe goodw
nut niil\ ih» prmlneer and the distributor, and a
rtijiiin:- SUV It i't not !i'hnrii th«s   two elnvov   l rei
I a In I) Mould Is viiy necenaa ry that soj Standard* *>r
i.tadi. established should lie ss general in natnn tu
possible nnd \«t ns nearly indicative of il»»* qualit) .i**-
can i" obtained, which wltho rdlnsry Judgment ind
olttHorvntinii nitiil*) hi- «,i-,ily tli «iMtdi!«, ns vers fea
consumers jmd not all i****tributors lm\« teelmiral
kiiowledgi oi -ascertaining tie diffeeenees v certain
I'l.t.i-, oi jiuiiit'v \ titnn wh.i is an «,\p«,it poii
producer mn) hi ad!.- lu fill the diffrrenc***1 beiwri
hirtl which hai lieen milk fall* ind m a crate snd ■*'
which (ins been nulk fall* in d in a pen     He may    -
• •.in be abb io till tin- iiiit'i-rriici heiwen a grain I '
luetl bird in a pen and a barnyard run, bul the*
ferenc • of lite -gondii ion* under which tin- bird ■*- prt
pared ior fo.-rk* i ari not evident to many eoiwuimn
or fHsinhnlors ami, *i eottrac ,if introduced Into ihr
standard* in be established for graded poultry would
certainly create a uh-nt deal of ineonverdence, frirtion
•       , .*-\"'"  '"«.» ''"nam ninis wi
Hicu runic pin feathers.
•'dl birds under
""" ,!l reeling, nol only between tin* producer nml
'•"""I'*' vr- bill between this partv ami the eonsii
  ° w,m,,, n l^emendmis number **f explanation-' w.
tliere shall not be more than! hMe'Xnln^' ana       !'?*" '" U"* ",,,,k "' w,» "■ ,!" differeneea of opii
r *** n\s grade may     ta    hi (fti?,* n 7,/,^ WW" *** '»" P«*>  ■«■*■»'
iomiiui I.  i.i...i.. ., .  \      . "** "m,s w»n '-rooked        the ipmliiy nf ||„, |,j,,|
I bcHeve that these argument* sre aaffieientli
]'\u'w.{' ,l,;i* " lha govern nt should detennine'ie
■MWi grade* i,„. ,MM,|lry ulli(.h woM |m;i rj)j|1
,  "'" '!  "»g«eativ« not only for , vp„rt Imt foi
™« dhtribulioit that it ,, riati.lv would b. advin
"  »»ve x.iv cautiously j,, the neleeHon of in
"•"•J    « "«•»>    term,    should    be    of    »    gem
nlm" fnd ye indicative ss nearly «, poaslbb'
'" quality of fhe, bird, which could be defern.i
J"MJ obaerval ons of the general public and th. I
 ,      ' •'„"■ «,,*"l;'biil..ra in Canada who are hamlH.m I
quantities of poultry
8 Sell Canned TtoStaJT CR mmmm77r	
w«w«w»w«^ c^ °y uozen and Case
CJlllk- This j-radc shall consist of
Third Grade which are fit for food
Tho conditions under which poultry ■hmiUk   i
was carefully considered „ .      .        '     ,|,v's
"'Third" should be well bled hr, noh tl T1 0l
<lmwu; dry-pieketl; clean of featff■\\t *?.*[ UI"
""•Meet   lef,  on;  feet   ,,„, t I"     |IJL^^* h"'1
f'»«"^«H blood rei M^^ST*
tt
H
X
!!
:i
a Vpril, 1027
THK    B-KTA I LIU?
URITI8H COLUMBIA -ALBERTA-YUKON
17
« ROYAL YEAST CAKES »
(j MAKE PERFECT BREAD ij
Protect \yourself
against variation in
quality. Stick, to the
products whose quality is uniformly high
grade* with never a
bad lotto injure
your store's
reputation.
r*\%2WM   an^ ^ose vour
customers.
t    W
f T I   COMPANY   LIMITLD
For the
Customer:
Quality and Satisfaction
Because of their steadily main-
tained superiority Royal Baking
Powder and Dr. Price's Cream
Baking Powder have been standard for over a half century.
Both are made in Canada.
For the
Dealer:
Prompt Sale and Fair Profit
A Quality Product!
IDr.MiULssi'aJ¥\
ronizeU
MMVIMB
Whole Wheat
FLOUR
A FAIR FIXED PROFIT
FOR LARGE ANI) SMALL
IS THK POLICY OF
The Dr. Middleton's Food Products
Company Limited
Vancouver, IV C.
ImOmmmaam
Serve B. C. PRODUCTS
ROYAL STANDARD
FLOUR
WILD ROSE
PASTRY
FLOUR
Have a high reputation and live up to it
Milled iu Vancouver by
Vancouver Milling and Grain Co.
LIMITED
Hesd Office and Milla: VANCOUVER, B. 0 18
T11 E   B E T A I L E R
IUUTIPH C0LUMBIA-»AL88RTA   Yl'KoN
April   I!
i"?
DOOBItAj*-
Chloride of Lime
New Style Waterproof Package
Supplied by All Wholesalers
in British Columbia.
Manufactured by
CANADA COLORS AND OIBMICALS LIMITCO
Toronto Winnipeg
Ajente:
STARK A STERLING
VANCOUVER, S. C.
Vancouver
A Sign of Satisfactory Service
Your Cuatomera have confidence in
SHCLLT'S "aiark of Eaceli
SaceUence'
CANADIANBAKERIESUMITED
IF YOU USE SACKS
be sure to uu eache to
meet your requirements
In small paper bags, Ihs right grade,
quslity and weight of paper la im-
EJn£lvJ!P ovtf or ***** within
certain limiu may get by. But when
you eome to aseka whieh must aland up
undw severe snd exacting work, it is
most waateful and extravagant to uae
a sack not exactly right.
^JJ^WAL, out of IU tremen-
T" "^wce, haa developed a line
The Continental Paper Products
MMITIO
OTTAWA
MONTREAL
Representatives!
SMITH, DAVIDSON * WRIGHT, LTD
Yoncouoer, Vktotto, Edmonton, Calgary nril
l!»27
THE    RETAILER
WUTI8II OOLUHBIA-ALBERTA-TUKON
19
GROCERY PRICES CURRENT
The fello«»n-j are prleea quoted for principal llneo of leading, wholoaale flrma.   Prleea quoted are necessarily
•ubject to market fluotuationa.
B.  W. OILLSTT CO.  LTD.
n*y«i Veeel—
doi   pi***'   in •'■***■
p it Flake lye—
t doi   in me**       -
■ i».»
v  ,*aa**a.   t dot   In CO***
Mitjit Baking PowOee—
4 .» i ioa      .
• ..» « ii.ii
I   Ol     *   «I"I
': ttt   i dot	
Id . i.# 1I..1
{   ,   tt ia*a toll.
MifK SoOe. Caee Ne. I—
:   . #*#•  (10 lb   par-keg**}
iaee of more
I'tr *oao
.... 110
III
* ;<>
T.W
mo
It 10
. I.M
ll   C* -benele ef Sede—
III   lit    krga,   pair  krg 7 10
I-'   |t>    I.art-la,   per   barrel .    St 00
ZsisStM Ooao (Granulated)— IV Ib
:■' III   Cenlaler  (IO) II-   In coat)        li<^
t lln   (run limine  .. .    ——   .11-4
Cretin ef Tarter— . .    pot doa.
'» Hi paper ptsn* It Out in caee).- ill
S ll> pap** pkg« <l dot. in toml I **•>
■, a- rent with acrew covera (I doa
III    <"••#)     . ..,—.,..,,..■    .  Mi
I Ui  rant acrew covert (I do* In
aaa _ I JI
'  lb  -M|iute can later ft,  *% dot  In
<aae)    .. . it
: i lb  wuud-tn *'•»•#• ..... . .. ..    41
ft  Ib    WiMid-tn  Italia .  ..    .41
■«> !>•   lined dec* . -      »»
**" tb   Untd barrel* ,...   ...,. ....tv   -17
M
: to
, 110
un
.   .Tl
W
. .*>*
. 11
.   .11
N
.   ii
.    N
.   .11
»•>
•0
.Wl
. I 00
. i It
. III
, III
. I.M
IH
1.10
I. &o
1 *. on
nn
!»<l
.    M
HOLLY. OOUOLAS a O.. LTD.
Nabob Product*.
*i re   Nn. 1,  line »b»t   .
1 •* i■* Powder, tt i: oa Sos
aaklii I'owder. ll me. doa 	
Hating l-owdtr. I le. doa   .
'♦"'•«. w*. dt>a. . .     , „,„   ,„   	
HUrl   l*aOtmt,  tuna.  dot.
'-'■"•   Hall.  (f|a*«.  d«t
S'lkob t"*off»e, email tine, etch
''""•*'.   U lb
'■>'   te  Nabob lb.   .  . .
'"'•'•ra  Towder,  doa	
Qsl*-*  Tapioca,  doe   	
'"koeolale Pudding, dot	
■  PoWdef,  email, dot
'"'">«»•*». J oa,  una. do*
U'enna Pepper, t Una. ilm
' ''""*■ small, dot
•'"rry I'owder, I oa  glaaa. doa	
('•»«" *t TarUr. 1. ........ mmm
Cream of Tartar. Ha, tlna  „..
{>**m of Tartar Ha,   „..
'•■**-*.  nmnll   do,
1 Crania, m »■„ ,|oB.
1 x,",,*»«.   J   ot.   dot. m ...    .
1 v"WU,  « oa dot	
* x|'•«■»■. I oi   doa 	
1 """--a.   II nt   dot
v,"«  email, dot
/"'me*,   am«U.   .lot
,lK». small, dm
I'ualiy 8plc», 3 tint*, doa 90
Poultry Dreaalng, Sage, Savory, Thyme.
Tumeilc.   Una.  dot.  .        ...  90
I'liklliiK   Bplce,   ilm.   No.   2 .    .!»0
Marjoram,   Mini.   I'araley  .  90
Whit,?   Capper.   Una.  dot. ,.    .90
I'aator Oil I ot. dot m  Ml
'aator Oil.  4 ot. dot _ MO
I'peom   Saltf.   «4a.  dot   „   .10
FTuII  I'olora. ! OS.  dot 1,13
lilnaa (hocolate. lioec. I'lnk. Lemon
Vanila. White. Almond, Orange) dot.   1.11
j«ii>-  Powder,  dot „ "o
l.iii'.nara  I'owder,  dot.    MS
Muatard.   le doa  I.M
MviKiard,   \i*.   dot.   m 4.M
Muatard, *o* dot ...„ . MO
Mu»lnrd.   '4   dot     1.40
Kulphur.   -**•*»•». dot.   ,  .    .11
T*a. «Jr«>fn L-abel, *+,*. \**r Ib It
Tea, Oreon Uibal i» par it   ,11
J  lb   tlna   «"
3a  Ib    packagea .,   .10
i  lb.   t>nt kagi-a II
Tea, de l.use. AfterniMin, 1 lb    .71
Tra de l.uie. Afternoon  He per Ib.  **   .10
Tea  da LttSOi   H« Per lb. ....» IS
Tea  or  Cattoo,   not  Amt,   100 Iba   Iota.   Ic
i^-r lb  laaa,
Tea and Coffee Aaat iOo lb  lota. Ic per Ib.
leaa
Vinegar,  *i*<* *■**. I W
P, BURNS 4 CO. LTO.
tbamrock Preducta.
Ayrahlra. RoUad ihouklara. imt lb 23
Haeon, Muunrook, «-i par lb n
IU«kr.l   Hum.   trtlh Hn-aalng.   per  lb 46
Bhamroca Bandy Paw, i lb. cartona ,4-s
<i,r«»,'. Canadian, Uri«-. per Ib.     .14
Cbeedfc I'anadlen.  twin,  per lb U\%
Shortening I'arnntion. No. i,  12 caaea    1S\
Shmtrning faiiMitkni.  No. 3. M i**«»*»    t"
r,K.kr.» iinin, Sluunroek. par Ib  18
DomlBloa llamn. 12-11 Ibe •   iM
i-H.minion Bacon, io n»». psr lb 31
immliilun   Hucon.   12-11  Iba.  per lb        SI
DotQlnlon ibOttWart. boned nnd rolled   .23
l»rlppin«. beef, 4-lb biKka  >2
llama.  BlWRJrock,  PW  lb -   •    !3
Mama, boned ami rolled, per lb. .. . $1
Head Cheeae. l-K> line each IS
Cooked Tonffuea. i>er tin. 5 lb 2.00
Uirii. No. I, ij «•» oaae      —        •   ******
Unl. No  3. 2» to mae  II
t^n),   cnisloiia.   l.*>   H>" ,',,
Lord, N"   i   earlons, so lbs -"4
Mincemeat,   kite.  2$lb.   net.   per  Ib   .1IH
Me.it tAtot. par n>   '•
Pork plea, par dot ******* ——   -'"
Pork, ..Mat u-«a trtth dreaamt, per lb,   ««
Bmoked nah, kippered salmon, i<*« and
^>a. per lb  - -     ••>•
Smoked Ood.  SOS  \**T tb*               >«
Beleoled fowl, i***** lb. freah frosan  »•
Belaetad Chlokon, per lb., freah froten   .11
TMI POVAL CPOWN BOAPB LTO.
Vancouver Price Llet-F.O.B. Vaneeuver,
or New Weetmlneter.
Terms Nett N Oaya.
Owri, Oatmeal. 2* *' »>«»-« OtUA        -4.M
Klondyke (wrapped), bos of II. «'"
Klondyke  (unwrapped), bo* of II....... I.M
Knirllah  Blue  MotiM, box ««f !« *f
ynen (unwmpps»1), bos *>t ioo  3.5o
l.lijulil Ammonia, 2 dot. qta., box of 24   4.00
Medianlc'a  line Tar,  box of 100  145
Me-linnlc'a Pine Tar, box of 60  MS
olive ruatlle. i-akea, boa or 200 4S&
I'rlmi-oae (wrapped), box of 21  4.70
Uoy«| Crown  Lye,   box of 41 S.2S
I'endruy'a  l'owdered   A monia,   box  24... S.l>
KpecJal pricea on I, 10. 26 and 100 boxea
IVmlraya Water fJlaaa. Fox* l'reaerver—
t'aaea. 24 tona per cooo   4.10
Itoyal Uundry Fliiken. in bbla 11
(Kpeelal price on contract)
Itoyal thrown Soap, la 144a  3.45
Itoyal «Yown Powder, box 24 only  5.11
Itoyal Oown Powder, lib. box of 50... 4.00
Itoyal «'rown Cleanaer, 41 aifter tlna .... 2.70
Itoyal Crown Powdered Ammonia, 1 lb  MS
White   Wonder,   box   of  100 LSI
White 8w«n Soap.  100 4.00
White Hwan  Naptha.  box of  100  t.10
White Hwan Waahlng Towder, box 24 1.10
"Jif Suda In a Jiffy, box of 24  4.10
floating   Caatile.   2fta   :.  S.75
Wonder  Laundry  Flakea,  25  Ib  2.7ft
O. P, 4 J. QALT LIMITED
BLUB RIBBON OOODS
Coffee (Vacuum Pack)—
1  Ib.  Tine,  per Ib „ -   .11
Tea (Bed Label)—
1 lb. package*, per lb SO
•t  lb. packagea, per Ib *   .V
2>*t Ib. packagea. per Ib IS
5 Ib, packagea, per lb 17
Tea (Japan)—
1 Ib. packaget, per Ib „ .10
>« Ib. packagea, per Ib.   *   .11
24 Ib. package*, per Ib - .IS
Baking Powder—
12 ot. Tlna, 4 doi. caae - 10.00
IS ox. Tlna, 4 doa. caae —11,10
3 lb. Tina, 1 doa, caaa * - 7.4S
5 lb. Tlna. 1 doa. caae  * .11.10
THB CANADA STARCH CO. LTD.
Laundry Starehee—
Canada Laundry Starch, 40-lb. box .01
White Oloee. Mb. page.
Acme Qloaa, 1-lb. pkga
ia
8
No. 1 White, 100-lb. kege      -
Kdwardaburg Silver Oloea, Mb. pkfa.
"IW" IO.        n»...«..wrt>t.m«nnM» *WM-,n-n«Mnmwti«iin»a        • IS 1%
IMwardaburg Silver Qloaa S/S*
fancy tin canlatera.  41-lbe.   —  .1IH
Kdwardaburg Silver Qloaa, 100-lb.
Iimmrm 1SU
BfES    .*** * m mmmiaeiiiiiiaimaaieeeeeetatiinaea     •!! n
Celluloid Starch (boxea of 41-pkga
per  caae)    -* 4.M
Culinary Starehee—
Benaon'a Celebrated Prepared Corn
40-lb. boxea. per Ib. ,„„»,„„—..-   .11
Canada Corn Starch 40-lb. boxea, per
Challenge Cora Btarch tt*t0 Sanaa
Dtr       10*        •••• ****.**a***.* **a***aam**aaaaaa**aaaaao        *W%\
Caaco Potato Flour 40-lb. boxea. lb.   .10
Maiola Oil—
Maiola Oil,  le
Se
°    Se 	
Corn Byrupe—
Crown 2a. 24 to caae
le. 12 to caae
ioi I to caae
20a. S to caae
Lily la. 14 to caae ....
la, II to caae ..
lOe, I to caae ..
Karo. ta II to caae ..
la, 12 to caae ....
lie. I to caae ..
...*****•* -.••••*••■*•■
T.4S
.1I.SS
.lilt
<■•••••,•(••*..
.11.55
-4.10
-I.TO
.1.10
44.01
-400
.. 4.N
.. IM
.. 4.10
..in 20
THE   KI*:
BRITISH COLUMBIA'
T A 11- B It
-.U.HEltTt--TOKON
April, I1-"*
'     • * m l
Vancouver, April 12, 1927
Bsrbsdoss Molasses enjoys nn ever*ineren.-unM sale
on the const inni-kel as cvideneed !>,. lln' short apart?
of iimo iu which n ear of Crosby's Household wai
distributed recoutly to the retail tnulc Th. iiiarkel
]„„| been short for n month or -is weeks, and those
who booked for arrival saved from 25 In 35 eenta per
ense of prices prevailing now, whieh are a-* follows
Cases of '24 2s nt *A80 I"'1' raae
Oases of 24 % at $7.25 per ease
Cases of Won al $6.25 per ease
Two-gallon iins nt $2.75 each.
f..Vlli. jackets nt $5.50 each.
l-Tnlf-baiTcla nt $1.10 Imperial Kiillon
Pork and Beans. This commodity in ih«* local
packs, Quaker and Royal City, deserve tin loyal sap*
port of the retail trnde. Baeli are 11 «' products of
exceptions] quality. With the bean market Arm and
thr sum mer camping season ahead, optimistic buyen
will book their requirements now for three or i"«*ur
months.
Soap and Lux. -Lever Bros are offering to Ihe
trnde a deal whereby the purehasi r "I" om ease *>'' Lux
receives one dozen of Lux toilet soap free Tin-* % an
offer thnt every (Tracer should take ndvantagi of, and
which will show him an additional profit of over 12'.
Meat Loaf and Meat Pastei. A shipment of lhe
wrll-kiiown Paulton & Noels ment loaves and meal
pastes have just arrived in the eity, nnd have found n
ready distribution. They come in the following vari
elies: Veal. Veal ami Tongue, Chicken, ami Tvittgur
ami Chicken,  3-lb, loaves, D shape ami glass jars ■ »s
Lobsters.-~sio--ks <>n the local market very short
•■:ml prices advancing should be sufficient reason U*v
retailers booking their requirements for future summer
trade. Prevailing prices; Ragle brand 4* ' | at $3.25
dozen. 48*14 fli $5.00, showing an advance of 40 cents
and 50 eents per doxen respectively.
New Crop Spinach, in, aceounl of the shortage of
fanned Spinach for the past few weeks, n shipment „f
Del Monte whieh arrived recently, sold at a price of
$2.25 per dozen, moving out very rapidly.
Singapore Pineapple. Prieos have advanced considerably on the above commodity in the pa-; few
months, and still further advances arc expected
Wholesalers advise that today's lauded eost wo, |,| |,„
greater than present selling priees.
Minute Tapioco. The Canadian Postum Cereal Co
have recently introduced .Minute Tapioco on the'local
market. Consumers will find this ,„, ,,, Imimifl|l,
Hirers standard of quality and should sell hlpj,i|v
Seedless Thompsons. -Market is fi,.mlug Dp (1„
K-et less Thompsons, Standard quality being offered
at he present turn* l,y-,,-owers. will cost the retsflara
nHhe neighborhood of 12V& ceijts pop pound,
;   Sugar. -Market steady with no indication of elmnso
in the immediate future. K
Jam—Stoeka nf Jsoi bsve bean moving    iii-tUi i1,
last eoupli »»t months nml prieea bsve ad wen],.
Mime lines as much  as  "Tn-  pel*  cane
Canned Asparagus    l*»27 pack is now I..■ 8 (ilill.,
tn arrive alwtil Ma> 15th, al slightI) liwer prior* t
California packers Inform ns that there will *,,• i„ <v.
pack of Tiny Tip** ihla Reason, but lhat p ni   **..*'
mil In ft fiit.il !«•.» large extent
Osprcy Crab Meat — Packet! lu I* V ami   m bei
nil. ini .main at $*\ ".*• |h r doget)     This In,. :- ,,-, j,**,
lateil t"i* i's superior «,uality. Ion on account .   •
depletion **i the i*nib l»«*«ls flu   pack   s \*i\ it*  ,',.[ •
\e;tr
»
Peanut Butter    '•'Parrot'4 Hrsnd, a tten :
maiiufaetiiiid  In   Vancouver  siki  pseked  in htl*-
graphed tins in lhe following aisea  38 I (im  * r.1
pi-i doi     Jo I  pail** Bt t**\ 10 \»-r d*«* . fi I". pails
ri';,  p.-r Ih    Vi p.tiU at II1.'  |Mvr |l>
Powdered Milk    The Fraser Valles Mild l'■
ei-.' \*,mii iali'»n .ii« offeiing n nem produet    VsJuit-l
brand powdered nidk. proeesswil from rich fre*l
which should prove a heavi ->« !!• r anions «a- ;<   > ,i
mimmcr nieuieki ra
Kraft Chftie—.lu-.* litirodueetl, grated d<
producl !"t eooMug    lH*peloiis with issearoni ni ;
totaes an gralin  or anything elai ihni blemii s i
••hii-i    Packet) in two ounce paekets antl fivi    n
nhakers  similar in *uilt shakers  slao aold io *
bulk This latter will short I) appear In rhee-w bi
whieh Is nn iii eu larl J  pslatshlc when toasted
Pan Yan Fickle is aeftitig rapid i'i   for sai Iwi
►pread nos tlo sandwich aeaaon i-» coming •■
t$wlMBnj
•V,"* * "• I
^offe^
The OM Reliables
FAVORITES IN
WESTERN
CANADA
POR
NEARLY HALF A
CENTURY
PAYINO
HIOKZR PRICKS
WILL NOT OET
YOU BETTER
QUALITY
G. F. & J. GALT LIMITED
Imperttri and Manufacturer-*
TEAS,  COFFEE   ANO  BAKING   POWDER
VANCOUVER, B.C
=====-«*-~**i■.-,.   g -„... ** „.,.„ gaga \pril
l!»'JT
TH K    RETA]LER
BltlTtBH  COLUMBIA    AI.IIKI'TA    YUKON
21
Kellogg's Merchandising
and
Advertising Campaign
for 1927
it one of tht moil mtennvt and extent ve ever put
on in Cjnad.i The accompanying illustration will
give you * vivid p cture of the coverage which will
be given to the various Kellogg products in the daily
.mi weekly newspaper;. m.-sgi2>nei, trade papers,
and medical papers An Vic pr.ncip.ii cities, towns
and popu'ous riir.o d*»tr ctt will be reached.
Mr. Grocer, you will be serv ng yOur own best interests by getting in behind th,e effort, wh ch wit!
ture'y crctte *n enormous demand, at well as repeat
orders, for tie most favorably known and universally
us<d ready to eat breakfast foods in the world—
Kilogg's Corn Flakes, Kellogg's ALL BRAN, Kel
logg's Pep and Ke' oggs Krumbles.
More than NINE Miles High.
Tho Ktdloaa Hdvertlattnienti which will appear this
HiiiMMi, ii placid iheel upon »hw»i i,H *howa In ihs
IllUfclroi on, would miiki- n lower nore Hum nine
nUlei IiIk'i Figure n qui lor yourself 880 sheets
initio one tm ii Divide 188.460 106 ihe totnl number
of sheets to ISO, nnd you have lhe number ol
Un hen   fhe real In eauj
H.ive you asked for your supply of window trims and
counter displays?   If not. do so today.
KEUOGG COMPANY of CANADA, LIMITED
LONDON, CANADA.
REDUCTION IN SALES TAX RATE RESULTS IN
PROFIT TO GROCERY TRADE.
Tin iveeiit revision ol' the tax budget, has resulted
mi added profil margins to tho wholesale grocery trade,
for it *is so small as to the practically  impossible ot'
pn sinu llloilg to the eoiisnunier.
If the price ol a dozen ol' a line of vegetables is $1
to the merchant, the reduction would mean that th"
in w price on the dozen would In- 91M/fcc. (in an individual tin. therefore, the reduction is infinitesimal and
eould not possibly be passed on to the consumer, Where
the sales tax has been shown separately on the'invoice,
t will, oi course, mean a saving to the jobber or retailer who buys direct, of hall' per cent.
The same thing applies to buseuits. The 20 per
cent, reduction means thatt he sales tax on biscuits is
now two per cent, since they cooo. in the partial exemption li-.l in I9SJ4, The reduction of hall' of 1 per
cent, makes very little difference onthe volume of business tloiie.
Many outside the grocery business have had the idea
thill all foodstuffs were exempt from the sales tax.
Tins, of course, is not the ease, hut a great many ol'
I hem an*; perhaps 50 per cent, of the average retailer's sales have not carried any sales tax. Some lines
have been carrying Vk per cent, instead of the regit*
Iai ."» per cent. tax. Following are the partial and total
exempted lines Mince 1924:
Totnl Kxcmption Hour, bread, oatmeal, buckwheat meal and pea meal; tisli and fresh poultry; milk
condensed, evaporated and powdered; cream, butter,
cheese, lard, bird compound and shortening; eggs, vog*
etables ami fruit; (.'rains and U'vi\, bran, shorts, mid*
• Hint;*., alfalfa meal, oil cakes, poultry feed, hay. straw,
hops, honey, sugar, molasses, syrup, salt, prepared cer*
«als, macaroni, rice, salted ami smoked meats.
Partial Kxcmption (21 •_• per cent)—Biscuits, canned fruits ami vegetables.
CANADIAN WHOLESALERS ELECT SECRETARY.
Sainm-I Villa, ut one lime lit the linn ol' Janus Turner Oc
in, whole ale grocers, Hamilton, has heen select id as net-ma-
init seen Inrj Ol the Canadian Wholesale Grocers' Assocla*
t ton,
lho-.li lllnln has heen nctlll-g secretary lor the association
im the several months and has beta appointed honorary
pn 'sldeni uti oil Ice which he has held for sonic years. The
mini- officers ol thea SSOClfltion tor thll yea rule as ml lows:
President, /.eph Heberi, Montreal; flrti vice-president. Archie
Fouler, Tor uito; second vice president. J. I.. lletheriiiKton.
Ilalitu- : tlilril \let president. A. O, Mnrrln, Winnipeg; treas-
nn r, W. K. McMurly, Toronto,
R-cccUtlvo coininiiiee: Prlnco Kdward island, Mr. I>e ltlols
ui lie ltlols llros. (harlottetown; Nova Scot la. II. II. Mc
Kiniey and s. VV, McCulloch; New Brunswick, J. F. Bdgett
and William C. doss; Quebec, ll Bailn nnd J, Laportt*; Ontario A C. Pylte, W. 0. Lumbers. J. Watson Young nml F.
T, Smye; Manitoba. W, P. Uiley; Saskatchewan. J. I>. Mllliu
and II. <i. Smith; Alberta. J, Home and J. IS, ltrown; British
Columbia, K. Mcintosh and II. 15. Wilson.
MOVED HEAD OFFICE TO TORONTO
ii>i> Niwite's Foot! Company ot CnnatK Limited, have
moved the'r Cnnatl'an hrad offtre and warehouse irom si si.
Antolne strict. Montreal, to Metropolitan Building, Toronto. 00
Til K    BETA I LER
BRITI8H COLUMBIA    VLBRBTA   YUKON
Ap i|   ,j
!(•:
The Value and
National Cash
S to* ttt ihr nun* dl'
frrrni kiml* of rwclpt*
u«or«lh> National <-**•-*•
KrAlsltf*.
National \|.ril 1027
THK    RETA ILER
imrriKH COLUMBIA-ALBERTA—TUKON
23
a
protection
Register printed receipt
MERCHANTS today realize the importance of giving a National Caah Register
receipt with every tranaaction.
The receipt -benefita antl protecta the
euatomer, the clerk and the merchant
alike.
It aaaurea the euatomer correct change,
credit for payment* on account, accurate
bills and proof of purchaae when returning gooda.
It protecta the clerk from othera'
error*, from misunderstandings and argument's and from making mi-stakes
himself.
No matter whether the tranaaction ia
cash, charge. C.O.I)., or part payment,
the merchant ia aa aure of receiving hia
money aa the euatomer ia of getting hia
gooda.
The National Caah Regiater lines include receipt-printing machinea for every
type and aize of buaineaa. They issue
receipts, charge slips, paid-out vouchers
and received-on-account recorda in every
desired form.
Low prices, liberal allowances and easy
terms place them within the reach of
every merchant. Complete information
may be obtained, without obligation,
from any National Cash Register office.
The National Cash Register
Company of Canada Limited
Toronto, Ontario
Then* is a receipt-printing Sational Cash Register jot every line of business
Prices-S9$ and up.   Easy terms.
Cash Registers Til E    K KTA I LER
airman COLUMBIA    tl.URttTA   vukon
*   il  iv.-
Rapid Style Changes Limit Volume and
Increase Competition
A prominent retail executive, who ha- tnken cog
ni/.anee ot the growing seiitimeiil in primary textile
channels«111 ted againat unfair practice* -among inanj
eloth and garment buyers seeking bargain merehan-
dise for etit-priee sales, while admitting the validity ol
some of the complaints, emphasises lhal romm'tition
anion*,' large  retailers is forcing s |UMtlioiiable
practices on the pllt*chnititl|C end.
This man. who is eontieeted with a leading retail
store group, stated he did not intend to present a l-ri'-i
in the retailer's interest, bul he thought that the retail
ei-'s point of view ought to be presented to give 'both
sides of the controversy." lie predicted that the wholi
salcr and manufacturer who hot knew the realler's pro
Idem in merchandising fabrics ami ready*to*wear would
benefit largely in "giving the retailer what he wanted '
Frequent Sales Criticized.
"Kvery controversy has two side*." In   Raid   "Sn
doubt the garment manufacturer and tafil agent hai
reason to complain of hand-to-mouth buying, and of
certain practices among buyers ut* exerting pressure lo
get merchandise at i*oek*botton prices Tin* buyer can
not be blamed for this attitude.   It' there is an over
supply of textiles, the buyer is bound i«» benefil from
low prices.   If there is a shortage, the buyer musl pa)
"I am one of those Ko*called reactionnrica who do
not  believe ill frequent  special rale*,    .Many  retailers
will tell you  that  those sales ate not desirable ami
frequently unprofitable1, bul that they musl be retorted
to to spur turnover of slow-moving merchandise   Kml
of-the-scason sales are legitimate and well'timed, ami
offer the consumer real bargains that he or slu- ean
utilize the following season, if not loo faatidiotw as lo
style.   Hut I have no doubt that cut-price sales „i the
height of a season an* demoralising and give Ih • coir
sinner the impression that previous quotations were
excessive,
"To my mind, the important thing thai the cloth
and garment seller must bear in mind at this t,-,,,. is
that the consumer has grown mure discriminating than
ever; that she wants the very latest styles in woolens
silks and rayons, ami that she is keeping in very clorc
touch with latest styles developments by means of
radio, publications, etc, The girl and woman in the
smallest towns of the country are as well posted on
fashion and colors as those in the large cities ami it is
up to the retailer to give something new very freottenf
ly to spur distribution.
"Some retailers have effected radical changes In
policy in recent seasons to attract consumer Interest •
others are blind to the change in public sentiment wit .'
regard to style changes, One large retail c-tabiis' ment
in this eity Changes its windows almost daily t., -hou
the latent fshrh ..ml appanl ert-alions Aoolhei ,
s?«.r. uitlon a stout*** ihnm apparently has a rn I 11
< r no thoughl lo this, w,ii1(l| the tljffi r,.... h*,iw„
progrt-ssiveitewi nml rv-arifon appear* in ih,. m  .
Illlt i h ami mill hi.tn '*, ,,f,j, ,.
Rapid Ptre8tvl# Changes
Thi   h fuller's net Hituati „ „{ ■DtncltiltMi '   I
most daily foree* him la make rap,I Rr, ,h,„*.-.,
merchandise   ami while il leads Ui piecemeal
and sharp praHin   .», rt*rtani m-timices lo   Iwaul
"'h't tellou ' a fthmilil ii.t». nt ihi nmmiffletiirw     ■
-•ndithai * th* pr.-.h-.M „|,., ,„.,»>*-. m hwpps    « ■
quick stvi.. changr* and Mipphmcni bin nea«>i     M
\»v eollwiioiui wilh hew hlea-a nl leasl ,.,.,,. ,, , . ■ ■
The read*. (,. «,.ir manufacturer ami the etui   -
h «■ i- iml able Uj maintain tl,.  vo|um,  pn*itie1
"Wed "l prn\ s yearn  *,tt| wi   kiinn lhal    •     •
iltpt.iiilj.,1 un '\ dm.,.' ti, ut.ikr „ pnifti mil oi bisk-
'"'^    ,.,,, '"^ "■ fduior mi In probably aeeutin!
m«nj ,,f ihe eomplainl* of |  biuim*** and ,,   • *    .
**ulia In primarj Mill  ye[ | ,,, mry ,hnl >lKll       .
"nymg it mil v.ilum.mius   j|  iH ,„„rh .„  re tret       '
".l>"*'"! ,!,i'""*'  lhe  M-aaon  «,u|   „,  |hr  ,.,„, '
wvellm produ-m «*i»fnM.»r) ,,,m!., ti ,„, ,„ ,     „,
"• f;»Ke advantage .,f 7*,\, , \,,, *
Cloth Deugw Overdone
1 tt-miitlllkf Uihav. ihe nrill man u* *t wt	
V'?'1 Vt0, lh'' » mU>  '■'  mlHriinc Ihi   i,
,|"!!'Ll1,1'' manufaeitircr* to wh  I... sell* .-loi
Ki    ti      "* hb",yl1* ' *",h iHmtiffh ih
"," n»|n»nlaaiiin h  mmil  h0|„   !(l t!..
;"■"•;" trad, wfih a few favored MyL   ami
n;,1N,',!i,'W'i'i'«M,u,,|iri,-,' ,,,,„,  ,
rcatilH therpfrmii '
t*e exhli ma., knows that ft woman wants      ••'
s'l 11   (if   11 r••.      i I     . i • j ,
,        Ir';- lhal ., stiffi mm i,,„-* thai worn
"*mr "m| «7l»tlnlM*m    I, she sees a eerla.      '
, ,,    '   ''.   ,u'  "    Tl" ","*'"« ia aware of Ihi     '
™ •J-jJlJ tbsmm* appears In a |16.f H
•a mho eoat  ami he Is  I i„ shop
•o get the forno.r "
EA8T1?pR|»»I^0RTER DECLARES HIOHKI
TARIFF ON W00LLEN8 JU8TIFIED
That
n,nnufaeiurers of mm's h.aw woollei
ii,.. j.,.   j . " '"  im ti s ma\ v woollen
HI   a»?i«  nl fl",,,,r pmiwilon is the oplui
!      ,so1 woolloiis ami tlrygwids .who, when re«
a
llltirx i..u,  I   ii             'ii.** uihmis  ,WI10,  U  len   I
„,,,"',•;.*'■ IHwcflbrl 1,1 ih, (1
e„,     J" '":•'•' *** Mklm h*tm Iho
 > »".;sr,:- "•"■"••" -
'll
III
III
'Iv
||        I"
I 'I April. 1^7
T11 E   E E T A1 L E 11
mtlTISII COLUMBIA -ALBBRTA----YUKON
25
"This question is unfortunately liable to bring in
political arguments whenever it is raised," be added
"but without giving any consideration to any political
party I feel that the <'anadian woollen manufacturer
uiiulit to have a greater measure of protection."
The queation of Britiah preference he did not think
,,i serums import. It waa not against the British manufacturer that the!'anadian Heeded to In protected, It
was particularly against the Central European countries that protection was essential.
lie cited a prophet*-) of Hoger Babson, spoken some
three years ago, to the effect that if Canada did not
protect Inr manufacture.*, against the competition of
Kliropcail products, rendered unnaturally cheap by exchange differences and by low wages, three-quarters
ol her mills would have to close down
Tin-re was still in many quarters a feeling that l-'.ng-
H«h woollena for clothing manufacture were superior
I.i Canadian, but Mr Smith thought that feeling was
disappeaHug, The superiority of the imported article
m as In miiig bss mai k«d as the Canadian manufacturer improved the quality of his product,
Mthoilgh hia own firm is an importer. Mr Smith
fell that Canada could not afford to do otherwise than
follow the h-ad of lhe Cnited States, which for fifty
years has been eonaisteiitly pro! eel lug its home manufactures.
MARKET N0TE8
\ It hough price cutting ia noticeable in some silk
limit,   manufacturera   declare   thai   the   industry,   by
avoiding to aomc degree the overproduction of last
year, will end tllC first quarter in much better »hapt-
ilinn in the pn *ioua scaaon,
Competition has been must marked in flat crepes
iml cheap georgettes Some printed gooda carried
over from last year ha\e also been affected, but gCll-
* tally speaking, mills are being able (0 hold firmly I"
their prices,
Throughoul I he trade the attitude is one of tempered optlmiani    I'rntit margins are attnHttedly small,
bill  except   oil  lilies  mentioned,  the  rush   to  "unload"
has imt been ns pronounced as last year.
Sellers report activity in sp-»t demand for light
weight swede goods for womens
enattngX, the principal call being
for black Mills are apparently
short of an immediate supply ami
several hme reaortcatl to dyeing
liwht   color*   black   to   meet   the
present demand
sdk satin coata were started
<arly in the season, and \*ied with.
Kashas nnd flannels for a tie. but
ihe return of chilly weather ere
tied a demand for light  weight
HWedes,    Heady-tow ear manufac
tillers were surprised to find th    M
retail trade interested in swedes
for spot delivery, out arc losing
11,1 time iu making up conservative
stocks to moot  the current  pres-
sttre for black swedes.
A small supply of Canton silks
is making for strength in the silks
•<tid cotton goods division. Printed  crepes  and  some  other  lines
of printed silks and cottons are much sought after,
and are not plentiful. Few surplus good* were
turned out last fall, and supplies today are short, so
much so that the unsettled condition* prevailing in
China are serving to make converters think of scarcity
prospects this fall.
Much attention is being given to the forecasting of
probable style demand for the different line* of worsted fabrics, the mills realizing that they must take some
chances on having some goods in ham! for the trade,
which is unsettled in its future merchandising plan*.
Con-east is made that eaeh mouth will see a switch
from one fabric to another, and it is essential that
some of the wanted goods are in stock. No one i* willing to take a long chance, but in the variety of productions planned, more science based Upon fashion demand is being talked about.
Itaw silk markets are unsettled owing to the upset
in China, which is bound to affect eondition* in Japan.
Consumption remains large, but is not moving as vigorously as anticipated, a fact best shown by the soft
tniii* iii raw silk prices,
NEW MONARCH LINES.
Willi tin* Insi.tI|,*ii|ini of the latest type m machinery for
tin production «»i lull fashloaed hosiery, (he Monarch Knit-
tine Mills, ai St Catherine's, Ifl now equipped to extend the
-rope ol ith operations. The new machinery involves a cost
of Hpprixiinhti-ly $60,000, nnd ix the latest development in
lite  tit III nl   automatic  knitting equipment
Iii addition to producing a complete range of full fashioned
hose, \is well as its general lines the plant has lately entered
into ihe producing of children's goods, especially stockings
with lam-.-, tops which are in -.mod demand.
Another new* department is for the manufacture of rayon
lingerie, In this section 36 skilled operatives nre at work
nn die various processes involved in making these garments.
The entire plant ut present has over 200 persons at work
ami thll stnrr is being Increased as quickly ns operatives
are trained to the use of the new machines.
Sold Out—And Sold.
We noi iced the following on a poster advertising a school
dance, "Girls ma> attend this dance, but no dresses are
m lie worn above the knees." Wt* tried to get tickets, but
Hone  were  10  he  had.
Some of the newest touches  n Fashion's Realm for Spring 'Jll
Til K    BETA I LER
HKITIMt COLUMBIA    M.HKUTA -YUKON
April  |gjM
cA
TLANTIC UNDERWEAR pleases
both the man who sells it and
thc man who buys it. The roomy
comfort, the moderate price and
the lasting wear of Atlantic arc
a source of constant satisfaction
to the wearer; while the dealer
feels the satisfaction of having
provided genuine value which
will lead to more sales in
the future.
Sold in a wide range oj weights
and qualities.
ATLANTIC UNDERWEAR
LIMITED
MONCTON, N.B
tr+9
E. H. WALSH U COMPANY
MONTREAL and TORONTO
Selling Agents jot Quebec, Ontatio unit
Western Ptoeinces
"PRIDE OF THE W.EST"
Lumber Jack Shirts
Large Variety fancy Plaida in loft Woo!
Flannels, and Hetvy Mackinaw* for
Immediate Delivery
Made by
Mackay Smith, Blair & Co., Limited
VANCOUVER, I. C.
Wholesale Dry Oooda, Men's Furnishing*
Notion*
FIRST 8URVEY OF AMERICAN WOOLLEN
INDUSTRY SHOWS TRUE STATUS
Report Coven 511  Mills Running  7fcMl  Loom*
30 Discontinued
l'-r ihe tirst lime iii iIm- history of toe Amcriraa
■aroolli ii and -wonted industry nn «*\«rl survey lm. brea
M,l"i,!if'd **itiiiii tin- Industry, irhl«h (a now being "
I'H.d to lhe trade by the Nmionnl Textile Rcwrli
'•'"'"'«•. of vvl.i.-l, Herbert Iv Peabody i* duvet..t, wrurk
lm In collaboration uith A li Whlladde, praidei - ol
liie N'atM.,,,1 Credit nff.ee    The mills hnve been a«
••■v tm i.jn.rt witii kern anticipation aa a mcai
"clearing the atraoephert thai baa ofeaeured lh< pro
tlueer'a vbion ot the true coudlUoua in the trad-
It wm essential before attempting to obtain
«H»« data from lhe ...ills to know il.e notual mmil* oi
milla manufacturing woollen and worsted pi- KJ1 '"■
"" '  "*'■ loomaRe of these tuilU nnd lhe fabrics ir   '
f.'ielnre.l
I've hundred and eleven wool weaving establ
■iinntae, rcpreacnllng 78,841 looms, the totnl in thin n
!•?, have reeeived th.- preliminnry qin-Mioniuiirr
",,',M,r hundred and thirty.nine null* or mill K-"1 i's
;,;;m,,,,,h« u« G-Wfi looms, have *, fnr lubmittad ihe
Tormni,,,,, ,e,,ues|ed    This dat;, «HM«.| g lln- foil- *
l"{"  liiels; \pril, Ml
THE   BETAILIE
KlliTIKII COLUMBIA- AI.HKUTAVI'KuN
27
Analysis of Those Received.
Looms
III
Aetive mills are equipped with
plain
lootne—-
I-i road
:t»i.li!»7
Narrow
10,445
Automatic looms
llroad
5,872
Narrow
116
 j
32,630
Mills operate Irregularly*-
ii. commiaakm wen vers
(ill
1; eonaumo own product
293
28 not making pieee goods
1,206
,
|H pile fabrics other Uses
1,378
30 out of husiness
3,385
6,876
Mills *b* lined data
1,730
I'Jfl
Mill-
Analysis of Those Not Received.
61,245
Ifl   Snuill   mills
16.051
1,245
um
78,541
Note    This number of looms includes all mills man
fnrluHug Idniikets nml miscellaneous fahries.
i
mm*m*so*t>st\*mw^*sia
RMVIffHl ^*o*^*M*m^mw^*wm w*
jjEANETTE
In LONDON
<*■■
IXOUCNMXKXMXaUOOW
A point mueh stressed lo me when I went to see one
an...us modiste's interesting collection la that here
-kirts "are not aggressively short, the afternoon and
evening models almost invariably having some drap<
• ry to break tha hem nnd hang below."   Thus there
> that very attractive device of having a full circular
imde| inlet somewhere in the skirt   often nt the lefl
il.* or possibly in the centre   thia hanging below tho
length of the skirt proper
Proving Popular.
tine charming evening model which i** being a great
1  il ordered in iu nlmond blossom pink georgette with
wing drapery flowing from the left shoulder to tha
In-iii, another from the right* boulder to the hip, nnd
niiuther from the right hip lo Ihe hem nn cnchnutliig
dress for movement ami for modern dancing.
Loacngts of Lacs and Tucked Chiffon.
A Hophlatioatod simplicity is evidenced lu •> black
n fir moon frork whieh is receiving much admiration.
li consists wholly of loaenge*ahout eight Inches tho
longer wiiy-nit-rnntclv of black Chantilly laco and
''lack finely lucked ehifton, a triumph of oleganeo and
' nloaaal Caw and patience Of workmanship,   There are
wing alcoves nml the dress is worn over n poach*pink
'"iindation tu show its beauty.
Other Signposts of Fashion.
Cable Kittening is n method of providing ornament*
"lion on ii mauve crepe do elilne jumper suit that
proves decorative without being in Ihe least fussy. A
clever u>e of ring velvet, the amalgamation of two
tones of lavender blue with navy blue v the union of
three delightful shades of blue in a suede and atoekiir
ette suit; a nnvynnd* cardinal reversible coat over a
dress iu the same two colors; the use of tucks as ornament and the frequent utilization of pleats were other
dressy points to note.
A Picturesque Effect.
That picturesque fashion, the kerchief, is still re
tained—it deserves to he retained. On a cerise-red
crepe de chine frock with skirt finely pleated, thc back
of the lii-din- finely tucked, and the tucks changing nt
the front triangular fashion into pleats, a kerchief of
eerise-n-d is arranged at thc neck. In white it hat*
playing cards printed in appropriate colors, and in
"life" si/e, on two corners. The black patent leather
bell has for buckle two correctly painted "cards" in
Ivory or white hone.
Tucks on Fur.
Tucks nre to bo seen ou n very host of materials,
even fur. On the skirt of a gorgeous coat of cream
shaved lamb I saw at another dress salon are arranged four tucks in oblique fashion. Tucks, too, nre seen
elsewhere ornamenting leather mats, nnd stripes of
angora in one color arc arranged on wool stockinette
of another shade to suggest tucks. In the nnda of
clever dressmakers tucks enn have very slimming effect, especially when arranged vertically nnd obliquely.
And a slim effect is, as ever, "a consummation devoutly to be wished." no matter how it is achieved—
dieting, rolling exercise, or, the far, far better way,
the nrt of the couturier.
In the interesting brochure which is given with the
programme of the collection nt his parade, a noted
drcamnker amusingly remarks that **modern woman 28
111 bl   li i* T A 1 L K B
i: |iH
BRITISH COI
I ■Mll|.\-.\l.l«:UT.\    Yl'K.'N
has become the architect of her own figure,   and goo
on to explain why he believes "the slender figure will
he a la mode for years to come.     His aim, theHta
has been to design dresses which give an effect ol sltni-
ness when being worn in motion, ami that nre optical)
slim.   So he calls them kinoptic.
Jumpers with Horizontal Stripes
The jumper, or the jumper-like top of a dress, re
mains tight around the hips, and is usually left to
pouch.   There is great liking for horizontal ornament-
•Hi-ton to jumpers, the material either being striped itself or bands of fine tucks, galon, braid, or the like l"*
ing arranged Immediately above and below the bell,
Twenty-one Types of Pleat.
The newer mode for gathers, or ncascading godet, in
skirts has hy no means ousted pleats. I counted thi
particular types shown in one shop v» indow. Th. r- were
twenty-one, some including circles of shading stamped
on after the pleating was done Kven So, that nuinbei
iKd not include the newest and bottdookilig type This
is arranged like a succession of narrow piping cords
When at a recent parade fl mannequin wore a honey-
colored crepe gown pleated in tins way, fl little ripple
wetitover it as she walked, bringing I" mind lhe gen
th- wave a zephyr brings over n patch ,•• grotJae
barley,
Buckles with -Square act Stones
llrlts are showing a tendency lo he hrondei a)i.
oflen they are of smile The buckle grows dnil) -IMr,
int. r.stmg It may he nn antique pearl and iilvcr oi
,.i lortuisahell, beautiful enamel, nnd theliki
The neweat idea is to have it of nquaretMt ttnn*H
in match Ihe bracelets worn a mode Jum idoptre
when she was recently In "Happy go Luck) \\.t
pinki nd trimmed cyclamen jumper suit had n buekl
nf pink) nd stones, the evict shade ofher Widi I r.v,
lets
For thc Summer Sports 0.71
Tii. anieni lawu-tennia girl cannot fail to    im
esled IU th*-' n<'U hip hllgth e..«ts intend. .I to In   >l n    ,
In-twecn seta    Printed sdk in pink, blue, ami M*-k«-
a white background ma)  f»»r mom* sole of I rrveroM
coalci   the other sol. <»f which is cream
Mail Order Houses Gain Unfair Advantage
Through Postal Rates
R. M. A. Asks for Reinstatement of Parcel Post Rate in Effect Prior to January 15 - Half Cent CircuUr
Distribution—Preparation of Mailing Lists  Distribution of Unsolicited Merchandise
The Retail Merchants' Association is taking strong
exception to the methods hy which Mai! Order House*
are utilizing postal facilities of the country, without
making adequate remuneration to tin- Pont i't tier h-
jiartment. Following a protest at tin reduction in
parcel post rates announced earlier in the year, the
Association has forwarded the following memorandum
to the Department:
I.--Parcel post is the chief medium Ihrough which
the busines,1); of Mail Order linns is being conducted.
2.—Mail order business is n system of distribution
in direct competition with that of the local merchant
8.— Reductions in parcel post rates reduce the oper.
ating costs of the mail order houses, and thus inn-easi
the difference between the operating costs of these
firms and thc local merchants.
4.—Tli-o greater the difference between thc opera!
ing costs of the mail order firms and the local mer*
chants, the more unfavorably placed tho the local merchants to fairly compete with these firms.
5.~ The question at issue is whether the i,,;ui order
firms or the local merehanta render the belter -service
to the public of Canada.
0.—If you decide that the mail order firms have the
better method of distribution, then we are out of order
in our protest against reducing par(?e| j)ost rn||,s
7.—If you decide that the local merchants ore a
necessity and render a real service, then wc would
recommend that the Post Office Department through
which the mail order business is conducted, «„,| w|,ose
officers and postmasters all over Canada are sorvtoc the
best interests of these mail order houses should rn
quire then to pay for the privilege of conducting their
business through the department, and parcel ,,*(S, r   .
should nut be reduced lo further lucres*** ?-*•
competition already existing aa n result **( diffci
in operating ttnttn between these mail order fin • iw
lhe local merehanta   These differences lo sg ■* •" •>'
I'l..   !m.i\   he attributed  So flic efficient'}   of lit!   J*
post rates for the distribution **t mail order gooda
B   Parcel post rates were reduced on Jsnuarj I *'•
ihis year and only on (ROSS parcels distributed tflln"
!li«*  /i.in s particularly  applicable  |0  mall »o*b '  -h**-
tribution
0   The results
(a   Parcel* fr.oii 10 to 15 lha are n».w all d<
Bl a flat ra^-
'i,! On parcels delivered within th.  Iwent} »■■■■'
radius the average rate between I" and IB Ih* ■    !"
taken   no change.
(e   On parcels delivered  within  the  |,ro\im    !'"
minimum rate of a 10 |t> parcel has been tak-    m
18 lb parcel on which the rati was previous!*
non carried for .Vie, resulting in a laving of an  |,fl
age of I.'m- on ,,;„}, ,,iir,.,,| fru„, |o fo 16 lbs. In   iver
Of tin- mail order houses
d (»u parcels delivered t<» ths fii*-»» adjoinb i,r'
vlnee on either side of tba province from whi«
pared is mailed, the rate on n 10 lb. parcel wax pre*'
•etwly 7Bc and a 10 Ib parcel $1.08. Under th' WJ»
rules parcels from It) to 16 lbs. are delivered ■ ""'
or a saving of an average of Die on ench pan*.! •"■"
I" lo IS lbs. in favour of the mail order bouses
(») On parcels delivered lo lhe ICOOnd ad.imnUlg
Provilico ami in the fifth mid sixth /.ones of di-    I"1
tion which do not concern the mall order Iwn* ■ ■','
such o great extent, the average rate between a I
i   n-i vnrit. 1027
m
THE   RETAILER
BRITISH COLUMBU-ALBBRTA-TUKON
29
i IK  parcel has been taken as iu the first stone when
ki parcel is distributed locally.
When you consider the hundreds of thousands of
.reels distributed annually by mail order houses be*
iweell I" and I ft lbs., nml the number of parcels prev*
minly sent by express over this weight which will not be
phi ami sent by mail, ami consider that there has been
reduction of an average of |."»e on each of these par-
Is if delivered within the province, am! an average
I |0e if delivered to tho first adjoining province, we
mk whether the operating eosts of the mail order
.uses have been redueed to any great extent, ami
nhcther or not the reduction of these operating eost,
i, favour of tin- mail order houses is not going lo further increase lhe Ulifaie
,i,(petition alreadv existing between these
firms and the local
i . reliant*.
We uttuhl also iih|;
whether or not th * local
: . t.-hauls of Canada
ivould not appreciate
wmic act by some gov-
i rnment, either Do-
minion or Provincial,
whieh would give them
s.i\ mi> of lac in tin
!■    instance   ami   l!*c
in   llo*   other,  on   ench
*i.ir<< I  which  tiny  sell
iivci their counter
Acighing from 10»15
ll.s mid which for the
ust seven or eight
monlha nt bust w II l«
act profit ns the price*
in mail order cnln*
l-tguea must have been
printed at the time the
reduction was an-
imtineed.
Thia muil not happen to our
We would also ask vou to consider whether »r no!
llu* mad order houses arc interested in the revenue of
the post office department whose service the} us. only
io th.-jr own advantage.
Take ihe distribution of a catalogue weighing 3 lbs
Wi believe you will grant thai it is "Printed mat-
" "' If distributed nt the Printed Matter rate whieh
i-i one cent for two ounces, the cost would be 24c, ll
*i film tod iii the ordinary way within a province by
I'arcel post, the cost would be 80c„ ami if carried to the
find adjoining province the rate would be 24o,
Whnt do we find!" Catalogues are forwarded by
freight or by truck or by any other way which reduces the tmnsportntmti costs to the point of delivery,
ad there placed in the local post office ami distrihut-
! for 7c, al a nnviiig of 18c in the one instance and sav
i'lg Of 17e if Considered as "Printed Matter" or lo be
delivered within the third -/.one.
We hnve no objection to the mail order houses or
' '»r method of distribution, provided that tiny are
|U.rcd to pay for the privilege of conducting their
imiics-h in proportion to the legitimate operating cos's
'he local merehnnts. but it is indeed very unfair that
' ' > should have the privilege of using our public util
ies thus reducing their operating costs and placing
lhe local merchants in an unfair competitive position.
We ask iu all fairness:
1.—Are tin- mail order houses fair to the post office
department /
2.- Arc they fair to the public of Canada, who arc
the chief contributors to the cost of maintaining this.
one of our (Jtreatest public utilities?
3.- Is this system of distribution fair to the local
merchant, who is a necessity to the community in which
he is located?
4 Arc we interested in the prosperity of the mail
order houses more than we are iu thc prosperity of our
local merchants that they hnve all these privileges or
concessions?
5.—Have we not before sufficiently realized thc effects of thc
parcel post rates, and
the further difficulties
which will be faced by
the local merchants ns
a result of the more
recent reductions.
We have examined
these rates carefully
and we would respectfully suggest, in fairness to nil concerned,
thnt Ihe parcel post
rates in existence previous to .lamiary 15th
should be reinstated,
and thnt n thorough
study of the rules on
pn reels from 1 to 10
lbs. should be en re fully
mndc. when it may be
found thnt if the post
office department require further rcenue
it might be secured
from pn reels of this
Britiah Columbia towna. weight
Distribution of Circulars at Half dent. Rate.
Representations were made to thc post office de*
partuiciit that increased local advertising would improve conditions for local distribution and consumption, A half cent rate was requested to encourage the
Use of this service and reduce the cost.
At the time the recommendations were made wc did
not anticipate that any change would he made in the
general system under which mail matter was being distributed. We had fully expected that if favorable con
sidcratiou was given, a half-cent stamp would have
been issued as postage on this class of mail matter, and
that the privilege of addressing the circulars would
have been continued.
When the half cent rate was introduced, local nd-
vcrtiscrs were given thc opportunity to use this service
if the mail matter was unaddressed. No stump wns
provided.
Many merchants have taken advantage of this privilege ami appreciated very much the opportunity ex*
tended by the department to use local advertising nt
reduced eosts.
ln discussing this service with thc merchants -we
have been advised that there arc many classes of mer* ;
30
-haiidise being 80
THE    KKTAILER
A; il |
.,,-
HFtiTiail t'Ol iMi'i v    m
m:\its   vi'K"N
Id today iu which lhe general
ih
pn
bli.
iving
arc not inti rested, either on account i
their requirements supplied or not being in 8 MttUon
to purchase, with the result thai the general dlstriU
ution of advertising by means of unaddrossed cireit*
lars to cither om* of these classes increases the cost rai
beyond the present cent rate. Many merchants wno
Imve many customers in districts from winch they ean
never hope to get increased volume, but yd their bus
lues has been retained either ft  personal connections
or from service given when thc customer waa resident
in the vicinity of that merchant, r'or the merchant to
keep his name and his class of buaineaa before the at-
tntion of these customers under thc present regulstions
it would he necessary to semi advertising to everyone
in that district which would tremendously increase ths
cost, or to use the cent rate.
We arc also advised that without the privilege of
using a postage stamp, this half rent circular advertis'
ing is immediately characterised as distinct and separate from any other mail matter, and on many occasions
finds its way into the wastepap.r basket without even
being examined.
Thc distribution of advertising through the mails
without a stamp or address of any kind immediate!}
loses its respectability.    Addressed ami stamped mail
matter is nearly always opened. The post office department has then fulfilled its part of the service Thc
results secured depend upon the effectiveness of th<*
advertising.
The merchants have represented lo us that the pn
.lent system should he continued, hut that the privilege
should be extended to include addressed circulars
where these are desired and are more preferable and
suitable to thcclas sol' business, ami thnt when ad
dressed a half cent stamp should he provided
Wc believe that many more merchants can be en
coiiraged to use this service, and if the Department will
favourably consider extending it to addressed as well
ns unaddressed circulars, ami would provide a half
cent stamp, wc would undertake through our maga*
zinc and bulletin service in the various provinces, to
give as much publicity as possible to the advantage-
which could be secured from local advertiaing, cneour
aging the use of this service provided by the Post
Office Department which we are certain would increase
its use. help to improve conditions for local distribution
and indirectly increase the revenue of the department
The Preparation of Lists of Names of Parties
Receiving Mail Free from Post Offices.
This is closely affiliated  with  the  Memorandum
hereto attached relating to mail order houses ami their
effect upon community life and development   Theae
lists are sold to persons or firms who intend advertis
•ing the class of merchandise which thev have to sell
cither locally or in districts outside the village town
or city in whieh they are located,   We believe that th •
preparation of these lists is very commendable if it is
he intention that they should only be used locally
but we can hardly believe that the post office demir't
ment wool dsuggest or ever expected that these lists
would be confined to local use, as the cost ni f
preparation as compared will, the number which would
be used in many distriets would he out of all J,"
tion to the revenue received from their snle
It is true that the local merchants and advertisers
will use these lists, but at the mm* time „,, \0^T
tributor of advertising is in no way dapn dent on
I bene lot'*' for the names of prcspecU. bui
Us.
10 which they arc directed is lo StteOUrsg   per*
IS
10'J!
Ig <»ll  .1
te i\\*
r"iu,-
i\, \,*[
11 read}
■<\ ..•;-
M<\
fan ' ■
nil •
i-i
IM
or firms who have not a li*l Ol prospective purchsur**
M1 districts outaide their ow nloenlily to cxt< tj their
distribution b} means of the mail order syst. •*,
We cannot understand why lha post offiei a-,ar.
ment in the preparation of these list* should i   courstc
one method of distribution in preference to ..,..*, „\yt
ami particular!) when these different method*»(t\u
tributiou arc iu direct competition with one another
Th. preparation of thsss wti by the post . *,., ,|,
partmeiit wlon used by |M-r*oii« or firms ear!*,
mail ord.r buismss is a service provided for '
iributors at a greatly reduced coal, thus forth
!iiif th.ir operating e&panaaa. li »% aaatating i
upmenl of a system of distribution which i
having n detrimental effect ont he developn
communities ami the business Ol our local m<
ami which wilt he disastrous to ihe general vv.
this country if further eiieournged in ihis rj
ways wich as th. reduction of the parcel post rain >-,
our content bti i** thnt if we ean ever hop< *   I un
a successful country, as outlined in tlo  memoramluii
referred to, it musl be through the d« velopmei
tillages, towns ami cities    The eitiea arc >!<■»•' '  *
u|m n the ib \• "biptin'-ot of our towns and village* »ixl
our towns nmt village* in turn an* dependent Upoi
the successful dc\e|ii|Niteni of commuuii} lit' i • ai.'
sboUt  th. r districts    The encouragement ..:   . n,.\'.
order system ..f distribution is certainly not  uwislini
u the growth and prosperity of our villages towm
."ill.I cities
w. hops lhal iio |»o%i office department will
rklet th,  discontinuance of the puldiciitiou an t
of theae Kits unless it is th«* dsatrc lhat then
should be confined to local u*«\ ami provision eai
mad.- tot tioir exclttsivs sub* to bona fide le
tribtttors of local advertising
4   Distribution of Dnsotldted Merchandi**
V system of distribution \*> I* ing developed
ada through the \n*rrr\ piml system whcreb)  \»
or firms semling merehnndis* which has been Ul a
ed through the mniU to prospective buyers, n
thai tin price asked be pmd or the uir-rrhnmli»
lumed
In most instaneas the merchandise >» not req
or is of a quality which enn be secured for ihi
price fmm the loenl merchants,    Merchants .v
ing taxes for the privilege of doing business .*.
supporting all community enter pri*'*, yet ar.   i
in the position when, they are expected to •
with these distributors who make no eonlribm
the development nml prosperity «f the dislrH
which they ship their good* If lhe merehnndis
lained n collection letter is forwarded to the a.I
of the goods, nml if not paid, the account is
with n calleetton agency, who writes thrcnteniiu*
demand payment.
This method of anb* is not only creating unfm'
Petition for the loenl merchant, but lhe follow
lection letters nre wry objectionable nnd ve\a'
the recipients of the goods, who nre advised Ih
"insl cither return the merchandise which put
io some inconvenience to satisfy the demands o
distributors resulting from no set ion in who
'"•«' not a party <,f ih,;r nw„ w||( or they are r«
lo make payment,
Several large manufnclurers of the elans of mi
ll«'»
t ...
|U.
tani
pa)
i ,ir*
IftCftl
nett
'
ill!"
is r-
i ss>-'
laccl
!!> r»
ruin'
. in!
is le
i he}
then
•ll.-."'
ihey
i rel
hull* \pril, 1027
Til K    If KT A I f/WR
uitiriKii •••.i,i*Mm\   m.ui;u,a   VtftcoN
31
lis, distributed are also protesting against this system
,if distribution, stilting thnt it is hurting their busi-
ness conducted through the legal channels of trade.
We would ask in the interests of the public and of
the merchants, that the department deny these persons
or firms the use of the mails to distribute unsolicited
merchandise for sale, and that both they and their
collection agencies be restrained from using the mails
for the purpose of collecting the value of the merchandise so distributed.
: it XXXXJCXXXJOXJOCXXXXX K X M X XX NX MX KM XX XXXX X XXX XXX SUNK X MX **W KX XXXXXXXXX**)
R.M.A. NEWS-BULLETIN
PROVINCIAL, BRANCH AND TRADE SECTION ACTIVITIES
* yxsx-x-xicarx«xxxqrxxxxxMxxxicxxxxxysx x xx xx xx joooocmx xxxx-xi
va
0R0CER8 SECTION.
The annual meeting of this section took tin* form
of a smoker held ni the iii be ra I Association Rooms, ou
Tueadsy, .March 29, when n very pleasant evening was
sp.nl by approximately eighty retail grocers who at"
tended.
lu the abaoneo of K. R. McTaggart, chairman of tl».*
s. ctinii, .Inmex Hnrkness, president of the British Col-
imbin Board and Western Manager of thc Canadian
Kali Trade l<cnguc look the chair
Th.* Secretary read a letter from Mr. McTaggart ex-
preasing his regret al not being able to Is- present owing to illness, nnd wishing the association prosperity
luring the new year.
The hon. secretary, NV Howie, reading the chairman'a report, staled:
In the unavoidable absence of your chairman. Mi
K   It   MeTaggnrl. who has been laid up for several
weeks, il has fallen to me to present the annual •vport
of the section.
Chairman's Report.
"In the 198*8 report, mention was made of the big
task the association had undertaken in tin- tight for a
iair profit through price maintenance. Since that time,
considerable progress has been made and today there
is established an organisation covering the Dominion
rom const to const mid working solidly for the establishment of price maintenance on all trade marked
goods.    I refer tO the Canadian Pair Trade League of
whieh Mr. J. T. Crowder was appointed president and
general manager nt the first conference held at Tor
nto iu March, 1986,
It mny he fell by some that sufficient headway has
iml been made, nnd* thnt n great deal has not been in'*
>• plished, but it must be remembered that an organisation covering such nn extensive territory and cover*
mn such n varied lisl of goods, cannot be built in a day
" a year. It must also be borne iu mind thnt during
'he pnst nine months, an allied organisation, the P. A.
T A„ has been under Investigation by the government,
"nd a grent many manufacturers who might have join-
d. nre awaiting the outcome of the Commissioners In-
veatlgatlon and the decision of the Department of
•abor.   This has had more to do with the tardy pro
--'tens of the Canadian Fair Trade League than anything
"Ise because our records show that HO per cent, of the
anufacttirers who have joined are satisfied with the
ni
progress, with the result that today there are eighteen
manufacturer members whose goods are distributed
under the banner of the Canadian Fair Trade League.
In approaching manufacturers, the question of the
extent of the co-operniioii of thc retailers ia a great
factor, nml it is only by Increased numbers that we can
hope to impress upon new mnnufneturers thnt the re-
*tMtLmtW.,:<il^iM^^2: '■ tl
lr»SOii--f.
^M             W^'^Vi-^uuuum
■ wIhW'ij"
HH                         •^K*- .,   r7frUmUU
^M I'
if^^^B
' '-iMU                 ttu.. ' ■ ^H
J|                       ^L        **m
1 "*ults thev hsve obtained.
Ill llrilish Columbin we have mnde very splendid
C. Clarke, titcttd Chairman Greater Vancouver Qroeere'
Section R. M. A.
tail trnde is solidly behind thc principle of priee main'
tcnniiec. We hnve lunl some notnblc successes such us;
Nestles Milk. Royal City canned goods nnd Nabob Coffees nnd teas, etc, but it is certainly necessary for
every retail grocer to lend his support to every manufacturer who joins thc league and adopts price maintenance, if wc arc to make a complete success of this
work.
Entertainment.
During the year, thc usual social events were held.
Thc regular minimi picnic wns held at Hnwcn Island on
duly '2811), nnd wns well attended and voted a success
by all who joined the outing.
A whist drive and dance was held at the Alexandria
Dancing Academy on November 8th. when the wives
and friends of thc members attended in large numbers.
I loth these functions were n tiunnciul success nnd grent-
ly augmented the funds of the section. 32
tu k   iu:ta I DEB
nui ns
i .mi.imio v
Credit Rating Department
Th(, Crofjj| Rating Service i.s furnished free lo all
memben of the Section, and if nothing else wns otter,
cd as an inducement, this alone should warrant the
i nbei-ship of every retail grocer in Greater Vancou-
ver If proper and intelligent us.* was made ol ins
service, it by itself, would return to the meml»r M*
annual assoeiation dues many times over.
it is to be regretted that during thc pas! year lhe
membership of the Section has shown no mat.mil In
crease, but arrangements are now on the way for all
linteiucVe memberahip campaign. Thc A-ssocisllon
now has two organizers in the field flltd another man
devoting his time to debt collecting and memberships
A complete survey of the whole grocery trade of >'irenter Vancouver will be made during the next few months
and it is hoped that those grocers present tonight who
are not members will see their way to Join thi fold
to help those who are devoting iheir lime and cnerg)
for the betterment of trade conditions.
The Association wns instrumental in forcing th*'
police department to proceeute a number of retailers
who were not observing the Wednesday Half Holiday
Act, but owing to a legal flaw in the wording of the
Act, it was necessary to prove ench <*;ie with thc personal evidence of the City Clerk. Tins was done for
several weeks but entailed a great hardship on the city
officials. The Provincial Secretary is now discussing
the matter with the Attoroey-flcnernl -.-nth a view of
having the Act amended.
Taxation Reduced.
It is not iu the province of this report to go into
the general work of the Association, but thi members
must be well aware of the success of our Domini- n <>t
flee has achieved in connection with reductions of tax
ation as announced in the recent Dominion Budget A
bulletin outlining the chief items wns mailed tn each
member recently ami by studying some of the ronces
sioilS obtained, a retailer will easily be able to figure
what these savings will mean to him.
Collection Department.
The Executive of the Vancouver Branch decided lo
install a Collection Department in the Vancouver of'
fice for the use of members only. This department
has been running for a little over one month and has
already justified its existence.     Those  mbcrs who
hnve taken advantage of this service have in most
eases obtained excellent results ami are thorough!)
satisfied with the return they have obtained | would
strongly suggest to those members present who have
bad or doubtful debts on their books, that Ihey p|„e.
them in the hands of the Association. During the short
time the Collection Department has beel rating it
has been found that the name ami prestige of the It
M. A, has had a greater influence on the debtor and
brought quicker response than has been exnerieneer
through other sources.
toat credit ...list be given fO the Otlfgoing officers
for the way they hav minded the affairs „( th,
Section.   During the past  year, they  have dovo ed
much of   her time to meetings, some at very almr
notice and practically the whob- load of the sdrnlnlJ
tration of thc Section has fallen on their shoulders
This is only a brief outline of the many activities
of the Section, nnd as thev is other important 1,,,*,!
192i
is iml
|ir».
• I' ;ii
Hi
thf
H'lf
M.UKIITV    M'K.'N
ness ami ;i delightful ciilcitaiuuo lit  to Come,
necessary to go into my further details
Thc m w executive will hnve a good man} vi!
Meins on their handa which I fc.-l sun- they m
with Wisely and intclHgently
Oriental Competition
i. Henley, president, Vancouver Klan Sn i k
kIii\ Klan, addressed the meeting regarding il i „r
ganisation's campaign against Oriental penetration
handling his subject  ver}  ably ami ClllUllllg thi   Mip
port of tin- grocers in iheir efforts to eliminati t
leiital competition in trade    It was decided ;i
incoming executive be Baked to give this mat!.
consideration ami attention.
Th.   following officers were elected for i'j;
Chairman,T i'lark« , Ut vice president. \V Howk   it
vice-president, A   VV  Greenwood; hon   iresxurer  \\
Stafford; hon secretary, R  -"-rr
Directors    Messrs W Allison, A Vigors .1 H M
Kay, S Hutchinson, R  Stewart. NV   HcKensh   .1 I
Mertlcea, K R  McTaggart, T  II  While, K  II.. ,<.
ll Morrow  \V Itctnti NV ii Robins
The VY  (j  Hanaeil troupe rendered » Rn* mm
programme, and by thc eourlea} ot Ihe tot%\ .1 *
Company, their film   A Trip Across Canada in > I ,r,i
was presented
AUTOMOTIVE SECTION
Thi regular mon I hi v meeting .»<th-s section was
Mnr< h   tilth   I 'hairman, R   Clutml* rbiin
A  I!  Higgins, chairman «»f lhe M c To- l
in it tec, reported on tin joint meeting with the
facturcr-i represrcntalivrs and Ihe H C TifeComi
and reail Ihe new  mark up OO tires and lube, .'
upon
Mr |,eis Karris presented the report of the ■
tee appointed lo prepare a rcpait price list Af*
Kidersble discussion it \s»s,\,.,\,,\ tu adopt th-
pre*enietl with one <o- two minor exceptions    '
*'i\\ be issue,J },, th,  m> imIm r* imioedinl. 1}
Independent Service Sutton Owner* DtvUion
The regular meeting of this division was h
March 30th, chairman P Willis   The Seer, tan
bit. r from the Secretary of Ihe Retail Merehan
social ion of Montreal, regarding various matters
feeling ih.   sab   of gasoline in lhat eity.    Th.
was discussed ami tabled
It was decided in future lo hold the meeting!"
VutomottVf Section at H p.m . nml lhe IJiisolim* 8
nt 9 'Hi |ihi . si. that Service station owners cnx-
tend the later u ting if so desired
Thc Secretary reported that the disinbut-
(aatrol ml wer. desirous of meeting the member-*
a vies of outlining a price maintenance policy
matter was referred to the executive eommltte- ■
dealt with
h r
in<
Special representative Matthews reported regai
the canvass of the Automotive trnde to date Tl
port cards were discussed and aevoral memliers ■•
o visit interested stntioii owners with n view of ii
ing them to join the Aasoclotion.
The Secretary wns instructed to mention in the
Ottlleltn sent out thnt the qUCaliOB of Ihe licciisu
mechanics will be discussed nt the next monthly i
ing.
\t 1927
T H K    R K T A 1 L H It
BH1TI8U COLUMBIA   ALBERTA-YUKON
33
VANCOUVER BRANCH
\ meeting of the Vancouver Branch Executive was
,h April 5th, «l M. Watson In the chair,
I   , Secretin} rend a letter from  Mayor Taylor re*
Ij  .' the official  visit  of the Coventor i"cuiv-il of
,.,    I...I.I   Willingdon.   to   Vancouver.    Daryl   II.
• wns appointed represents!ive of the Association
I lend the function to be held at Stanley Park on
dnv,  Vpnl Oth
J   m   w*uon. Manager of the Owl Drug Company, and
Chairman ef Ihe Vancouver Branch R   M. A.
\ Idler from the Canadian Manufacturers1 Asso-
it mn complaining regarding the sab- of stationery
il tutidries on Sunday-* was referred to a committee
■ >iHiing of .1   M   Wataon and Ij fl   Henderson to be
ll -.villi
I' was decided to hold the annua! i tmu an I dill
of the Vancouver Hrnueh on Monday. April 25lh, at
tJrtwvcnor Hotel    Arrangements were left in the
ii ds of the chairman ami sceretarv
Measrs   Watson,  Kent  nml S.itetan   Dallas were
i'Miite,| | nominating committer to bring in a slate
officers for the year
I hi Secretary wns instruct, d lo m I ill touch with
*   Radio  Dealers"  Assoeiation  with a  view   of form"
. a Radio Section of th. K  M   A . and to report to
next meeting,
NANAIMO BRANCH MEETINGS
'•n March 7th the Nanaimo Branch K M  A., held
'gular monthly  meeting  at  th.   Hoard of Trade
•ms  the following being present   Chair. Vice pres-i-
' fl   Kiinrston; Messrs Wilson, Nicholson, Herd
Nash,  Horie.  Dnk-n,  Whittingham.  Monk   Or-
"'d, ami the -secretary,   Various matters were dis-
'd, and it wns moved by It. T  Wilson, and second
'■.v Mr. MVmk. thnt a resolution be submitted to the
"vinelal llsinnl for presentatlou at the next conven-
Thnt Crocery and Butcher bills be treated in fl
'lar manner to board bills under theflarnlahea Act;
it there lm no exemption."
M the meeting held nt the Hoard of Trade rooms,
"I   Ith. the following were  in attendamv; Chair.
President l\ Fielder; Messrs. Nicholson, Wilson, Wat"
toils Nash, llerdiiinn. Monk. Clements, Horie, Onnond,
Murphy nml the secretary.
The quest ion of appointment of representatives to
attend the 24th of May celebration committee meetings
was left in abeyance for the secretary to allocate appointees. The usual motion of Good Friday closing
with the Wednesday preceding a full shopping dny
was moved by Mr. Nicholson ami seconded by Mr.
Monk,
Freight Service.
Application is to be made to the C. |». R. thnt services between Vancouver and Nanaimo he speeded
up. on a motion by R. Ormoml, which was seconded by
Mr, Monk. In consideration of telephone rates between the Mainland nml Nanaimo, which arc considered excessive, the secretary wns'instructed to tnkc this
matter up with the Provincial office,
CREDIT RATING DEPARTMENT
Members of the Grocers' ami Butchers' Sections,
R. M. A . are reminded that before giving credit they
should phone Seymour -I'M for information as to the
credit standing of prospective customers. This will
save a lot of trouble ami worry afterwards. Members
who fail to tnkc advantage of this service are only
courting trouble ami have themselves to blame if
Ihc.V make bad debts.
COLLECTION DEPARTMENT.
During the month of March thirty members of thc
Creator Vancouver Branch made use ot* the services of
this department, placing with the Department over
three thousand dollars worth of accounts for collection.
A good mnnv of these accounts have been collected
**** ■
ami arrangements made with many of thc dcbtois for
weekly or monthly payments. This is one of the best
sen ices offered by the Association, nnd puts rcni
money into the cash registers of our numbers whe
make use of the facilities offered by the Department.
Members in.' reipiisted lo forward their bad or
doubtful accounts to the Association.
DIVIDENDS EARNED BV WESTERN OROCERS, LIMITED
Hi.- first report of the West* rn I Jroeers Limited since the
plan of capital adjustment went into effect, covering lass.
.■hows eiirliliiKs on common slock payment of all charges
e<|ii'il io $2.15 a Share. Net cnrnlaas were $155,252. Surplus
ol HSfCln over liabilities, except 10 shareholders, Is $2.163.75*
PLAN "BUYERS' WEEK."
The wholesale sect Ion of Ilm Kdmonton Hoard of Trade
me planning to carry oui » '-Buyers' Week" this season,
when n Ih hoped that merchants irom all over the province
will pay a Visit lo Kdmonton for (lie purpose or vlslilna Hie
wholesale and manufacturing plants of that city.
CrotM 4 Blaekwtll Announce Change In Policy.
Effective hi once, all orders received by this firm will be
executed direct to the retail (rade In British Columbia and
Alberta from complete stocks carried In the Vancouver branch
Of (he company, located at 54 Powell Street. W. Z. Walla
has heen appointed sales manager of the Pacific division. 34
THE   BETA ILER
BRITISH i "I I MW v    UJM RT l    fl K<
\jnil  |jw-
•500/V
— ****»•••»#-
oo it causes regrets
When a dealer forgets
That his windows are eyes to his store*
U'is**Jt**^S •'■
•aunisi" all
10
.»■
THK    RETA ILER
lililTiail COLUMBIA    \I,MEIIT,\    V1JK0N
35
HARDWARE. OIL «w PAINTS
HARDWARE MERCHANT LOSINO GRIP ON
ROOFING MATERIAL SALB8
I'.uil.liuu suppl) houses and lumber yarda arc grad
udh acquiring the buaineaa in roofing uiateriala, which
riitiunUy t.ouoi distribution through Ho- retail hard*
,i m i dealer,
In the old day*** lumber yards looked ankanee ol any
mlwtiiule appcarini* on th* market, uh.-li competed
,vith tlo* wooden shingle, and iiatui.illv  did Hot    tuck
>,\ such comodity tm roofing innleHnlM, but th.- menu*
ii much of this commodity have turned out and ad*
crtiacd with such perfection aud force, that h very
-■j, demand has been created, and both lumber yards
ii ml builders' supply house* hsve been compelled to in*
. hide it in their stocks
There is nothing unfair in litis competition, bill it
tin hardware dealer wishes t«< retain a line which by
it or right belongs to him. he must put more determin*
lion into bis efforts tu attain this cud
The retail hardware merchant sHIl has the a-lvan-
v   uver his competitors, sin<*. th. majority oi pros*
pcctlve builders in bis community are frequent visitors
i i,i*. sj.ir.. where they pun-lias, oilier mat. rials clone-
\  nllied with n i|i,ir. ineiits for both th.   interior and
Hb ii.t of the house     Iii addition In  call display  to n
-* 11*. r advantage in a  well order. .1 store, and gcner-
m|\ ims advance knowledge on anj projected build-
ittfn contemplated in his district
ll** has built up a trnde by fair dealing ami trained
prestige in the eomunlty, which makes him the logical ilistnbtitor for this line, and it *s not difficult for
tini to lim up a list of prospects who require Immediately, or who will shortly be in need of some stvle ot
"iin**- other than shluglca
Tlo-re is a profitable return from handling roofing
nterisl   ajnl if the merchant claims timt  Which, by
ijfhl is his own. it will not l><  iieeesssry to rede a
irge portion of this business to other distributors.
CANADIAN FARMERS P08ITI0N IMPROVED
Farm Implement Sales On in 8harply as Prosperity
Follows Oood Crops
Two SUCCCSSive cash outturns from field crops, each
ipward of a billion dollars, so improved the financial
'""•ition of Canadian farmers as to brine about ft sharp
'"'i ''"se in Hales of farm implements in 192(1
The Milne of a|| tiebl crops in Canada during 1926
'•as   been   officially   estimated at   $1,068,000,000, as
"uainsl $1,153,000,000 duiina Ihe pr« ling year, tic
■'caaivc good crop*, two of which were sold at romuner*
live prices, enabled Canadian fanners to pay a large
"! of their outstanding indebtedness, and they are
"vv reported to bo in a better financial position than
" any other time since 1919,
'lhe improved tlnaioial position of Canadian farmers
11 «lurally has enabled them to draw their attention to
'■■■• replacement of agricultural Implements and tho
"M'lWtion of more modern types of machinery.   An
official of tin* largest Canadian factory producing ngri*
• nil in al implements has estimated that sales in Canada
during 1926 were 33 per cent, higher than in 1925. Exports increased by approximately the same ninoiint,
totalling $16,942,474 in 1926, ns compared with $12,-
374,176 during the preceding year.
The manufacturer above quoted has stated thnt Cnn-
aiiian implement producers enjoyed increased Kliropenn
business during 1926, but that they encountered n pro-
bl« in in tin- insistence of European importers upon
longer terms, factory production in Cnundn wns sub-
slantlally above that of 1925, many plants working out
to their capacity. During 192li Canada imported farm
implements of a total value of $17,630,949, in comparison with $11,234,839 in 1925, virtually nil from the United States.
HARDWARE MARKETS AT A GLANCE.
Improving Activity in Spring Lines.8taple Lines
in Good Demsnd.—Prices Remain Firm.
As a whole retailers' stocks nre low nnd with the
early advent of spring there has been a satisfying volume of orders for nil kinds of spring nnd summer mer-
chandise with requests for immediate delivery.
Staples of all kinds appear to be more in demand ns
nre also items iu builders' hardware line. Prices iu
ih.* latter arc firm. Collections ami credits seem to be
normally good throughout the country.
Builders' Hardware.-—With the outdoor construction season opening up interest in this line in becoming
more pronounced; prospects for brisk business arc re*
gnrded as satisfactory.
Garden Tools.—Stocks now iu thc hands of the retail trade arc ample for present needs.. Orders being
placed with jobbers still in good volume.   Prices nre
unchanged.
Galvanised Ware.—Demand is constant for these
items iu this market.
Wire Cloth.—Husiness for the spring trnde bus been
holding up well.
Roofing Material.-— Still further improvement ia
noted, The sprint' season looks promising to local jobbers.
Lawn Mowers.—-This item is showing considerable
activity. Prices arc stendy ami stock in the hnnds of
retail trnde is of substantial proportions.
Poultry Netting.—There has been no change in this
product, Sales have been sntisfnetory nnd rctirilera
arc well stocked to meet current requirements.
Bsseball Goods.-Sales are very good with dealers
netting their stocks ready for the spring ofthc year.
Fishing Tackle.—With the opening of the fishin*
season drawing nearer, retailers arc stocking up, nnd
orders are being placed in good volume. 36
Til r.   iu:t.\ I LER
PRJTISH 001 L'MBIA    Al.HKHTV    YI'Km.N
April Ifcfi
Roller Skates.—Tin* heavy demand continues and
manufacturers' shipments are very far behind; jobbers
stocks arc badlv broken.
Automobile Tires.—Sales an- slightly better lhan "
few weeks ago. but still arc lighl Block* sre ill read*
iness for a heavy spring trade.    Pries nn  steady
Automobile Accessories.—Husiness is moving slonu
at fair prices, but has failed to attain the proportions
expected by jobbers. Improvement ill tin llCXl few
weeks is anticipated.    Prices oil all products art' lirm
Wire Products.—Ibisiucss is rather «low in im-vinu
toward the proportions usually reached at this time of
year.   There is still some irregularity In pricea,
Painting Supplies.—HiiKineas is show inf stead) ex
pansion.   Prices have not changed.
Screen Doers and Windows.—Jobbers arc well pn
pared to ship stocks of screen doors an.l windows at
short notice.    Prices arc lirm,
Nails.—Demand is growing slightly for nails with
commencement of the building season Dealers ar.*
-stocking up in readiness for the demand lo..k.-.| for in
the next few weeks.    Prices show no chatlgr
W. F. Ran-tle
Hales Supervisor
WESTERN SALES BOOK CO. LIMITED
1I7S Homer Strttt, Vaneouvtr, B.C.
Tlie   Western   Sales   Hook   Co   LtttiitoA   i.„
purchased the busies., of the DC S.H,*J£ '"'""'
immediately operate a modern piant   ,    I  ?°" "d W'"
manufacture of Counter Sales Zoo   ST\? '°r ,,',,
Re.tsar.at Checks, .nd Man."oTd £5   ^   **   *«'
Midi.",   to
Announce
that it has pnr< h<i-». .1 the husim
of B C Sales Book Company Limited
ami   will   begin   immediately    to   oprt
modern   plan-   in   Vancouver   for   tlo
faeture of Counter Sale* Hooks   '»rd. i   I.
lash Sab* Puds   l(-%!nuniit I'heeks  and M
fold forms
Prompt service, together with Western v
Hook V&   quality  wilt mm  !»«• avndnbb
Vancouver user* of tin**** products
Vancouver K'aclon
117(1
STREET
Phone  Buy ©*&
Western Made for Western Trade
BB0I8TBB POI TURNOVER TAX
All Trade and Profssstonal Organisations Conn a*
Under New Law Must Register Before April SOU
Preparing i«» put it*, turn «.i..»s Income oi T    o*
Tas into .arlv .|. ■,.? ,.,•■   ihe Provincial T   •'■•
Departmeni i% arranging tutu to register everj
•'ii.l professional ealsbJlahmwtl in British ■ "-*:
Bverj |K-rsnm carrying ou « trad, bnxinc*. >*
fwsdon in the Proviner will bi required la reg»«i
a Provincial assessor before April .in w* lhal *
ation Departmeni may bbsfsn bin f»r the gn*»
levy due lo bs collected for the flrsl tunc al th.
the lirMt half of tin- prolil ti-.,.i rear on -Kept
:»»th
Persons who fi,i| to register bv April Ml will b.
[■» nnea of sin .-, day for each day of default ...
to warnings sent out by the Department
im- new registration will give tin- Dcpartmci
or all buaincas organlsatlona In the Provinee *■
Uuhh lo the payment of the mw turnover lev*
IS0f.304.1S7  LIFE   WRITTEN   IN   CANADA
»WS Gr«nd Total QainaS %l02J2i.l*s2 Ovtr IW
,iu*l'*!lu."«!*"'* fl",,r,", OM &• rasaranee (atataest in
Inrittu     2 n"Ml* |mb,,r b> «h* ^"i Depsruaem
a* 12*     ." • nu,rkH loweaae in bts* In-mraaeo iai
ssiwiiwrcd wm, „i,. prertotu y**ot   Tha groai sn
Ui aaa   ,n*Mr,UH> **'«*d bt Cunioll-ii. rompanlo »
nanliuJI n,"H"ttr"«* With Wlt.T10.7ll In l»»    Rrtii
wales imooO •i7.77s.f.c«1 u eoamaiad wi.n tlMto.os:
ThEi5Li?SpwlJ?i '"•"^ "HS.sni.7ss, sgslosi I1W
IbsnutJrial11 r,a"*"" of eompaBias of isoiaoi.h
SffffMM       *"' r*M om lh* *mmnl ,Mtw<l
r«s
i .ii. -
■ sMi
•dm*
,  tiin
(1( In
im'
i n
IA AS
i Olfl
tthll'
i 1X3
,  nn
IJJ6 \! It'll,
1027
T11 K    U !•: T A I L K li
imiTISH COLUMBIA-ALBERTA-YUKON
ft "
HARDWARE PRICES CURRENT
Tho following art priees quotod for principal linoa of loading wholtaait firms.   Prieoa quotod are noeoaaarily
tubjoct to market fluctuations.
AMMUNITION.
leaded satt sntiit.
Dominium
I j*n*c»>. M
Mi   v   -*••   »   '■'•  >ll tl*'*"*
: *; % :* i III .1. ttt*.
imptflfli
1 (I t g I ill ch. ii ***>
1 X tS    m eh '.! •<*"
r*i.e. Nlu*o ciub it a a M x m on. UM
i tiara linn dun  MM
M *'  Arrow II U i a i IS '■*       St tfr
Pel era l*r*mier ,   ISM
Metallic Ammunllloft.
Dtffllalsa
.'    Kill.I     HllinK. I. » ,     S *M
It loot amok*!-**** I St
til, lufto -SfBoktttai i is
: i. uifie LeatnoS ****»
umatiton,
.'.   tHi.tl   H.»..Wrlr**« *:,'.
J   l*o v   HmukflrM '• • «
nt. mn* ami-a-ii!■!••• s.Tl
.;  I.  UlOr  U*m.4k «|e
isvii.f rtitr wiighi. ivn.t to in m».
..ver IM IIm. M«*.
I\KK    |ln)ri' Al**.  IH tbe   112 40 lo 11110
' i .  double Sit axe*,  unhandled.  IU 10 to
III 20 .Wi. hunt*?* iim, SHOO d»a , eingle
i 'i'ii atea. unhandled. I IS to lo III to ***<»
mitM   i-rofl. Ill OO por  190 lt>a
IIKI.TIKD   l*r#. rawhide ild«. It IS. cul
1« at It «l par lot tool. **•*% al 11 10 por tOO
Ml;  -J •( Nl" p#r 100 taml
HOI.T8.   CARIUAiiE   On   full   pacWage-o
\ ar.4 amaller up to S-ln   long. Um It IS
<*? llat; ovar IH In   ITH off llat   Sou n*U
■**t*T. all lengtha. torn t* off llat   Soto naw
*'■ ptlcoo In affart.
li'.l.Ta  MAOIIN'K - H tnd amallar up to
' in  long,   loaa  41  off  llat:  ovar   4-ln    l*»e
I   **tt llat; H ITH and *H i*M- M off ,u<
'   i* naw llal price* In effect
INtl.Ta.  HToVK  t4M ti off llal
I'ITH    TlltK   Lee*   It  ottst   l**%  on   all
I  l«• titr broban packagea
l  >»ltl>.   IImoi    l'«r   1.0*0  lo  1.000  favl.
l"Wr*r MMM
loil.KIMi.  lUNORS   1« ******   M> aaeh
IM'tLDINO PA PBR-—Tarred.   M I" III*
1*1   roll,  itornotlng tu quality. pUin  II 14 U*
f^r  roll
I t'TTP   Plated,  lit.  antique  c*m**t  ami
ill braaa anlth IH X IH l*r P**r ***• 3'-»
.   i't %*mr Mill, Sic. IH * *S PW fair. *"**•
MTT8 -Wrougbl *l**l. No   104. m-alH
i •! w dot: IH ■ IH M SI p*r dot: IH *
*H.  14 00 pot doo
■ARPET FELT-II oo  M-Ri It tl roll
«'ATC»ltca.  r-|.irm>ARl>-nM  e»»pper *nd
ill limM flnlph.  It* \***r thooaatMt
It A IS   roll n   electric w*M. Ill   •!•*•
■ -r 1ft* -Iba; H. Ill ** P*r it* ths*. Ill, HI &♦
: »r om ttta
•'MAIN, -taggtnf. Ill i 14. II OS M«Si H
» II sits Mta
hoppers rnon rniveraai No o. ittte
■*. i : t'nlver**l No   1. 117 00 dot: rniveraai
'» I. |M It Sot - t'nlvaraal So t. Ml ••* S.»a
"«ma.   No   M.   II10  earS;   Horn*.   So   li.
I: 'I each
•ittmNs. parrel s« s. line e*ch:
' "  1, 111 II eaeh; No 1. Ill It *ach; No  t.
ttn  aarh
•twin   MAI.I.EAIU.R   I'ar R.   11V
•'l/iniKP  LINK WIHF.     Me   i»  hundred
'■ • t
MULt.n  wt   eiock   Sit   off naw I Uti
> ie-*%*mitS H-ln  11 I off naw llat
iiAvrrrnonnii-rar iss foot. I*ta  t» .•
'"    M It: ll-ln . |7 II m.   .
nt.|?a   oratt W**t*rn. 11% off HHt Warh
n»»n»nnS tt% off llat
'.AimiCN    ltr>SR~tn   M n   l*n«tba   un-
 |.l«Hl~T#rn»lnal ntv H-l"   « •• W*  *u,r
in » > plv, lit Mi SVlrr Iwmio.1. H»'» « •
v  Its no; H.in. i i |»i>-. litftrt; corruaaloo.
• •*■ » I Hi-. I1S.SA: H-ln   » ■* Ob'* 1" '"
in   * S Hy. lino
,''"um-jtsan   atacmwj-M***   h*"--
S In , lie a Mt
. ^AMl TBAPS-Vlftnr,    |»*r   dot    N*»  »•
»«M: 1. 11 IS; ih MIS: I. H-IS: I.m*fMu
,H A N-Sot   Nn   S. MM:  I. MM:  IH
I'M: I. HAM: I   IMM ....   ,
"«wo-No  I. par dot  II IS; IH. MM; t.
"»•  I ap
lltKOKP-Ptr a..t   nalro-llaavv  ItTSf._J
•III: l-ln   SS 70: l-ln  MOS: l-ln. M >-
' f-nntroATRn Tier r*** dotan »>*•*♦,
< i" ISM; t in |! to; Mn M «0; It In IIIM
ll"IHi: HII(i|!»~lroii, Son. tt to 1. 11.71
ptr lOOCi ; Iron. Noa. I and l«rg«r, II50
iwr 10« Iba.
IIIONM. SAD. COMMOS-P*r 100 ttl -
4 n.a tad ovar tOc; t, 4. tnd I Iba. tic
IKON 1»AM»- Par lOO-lba.—lH-ln. |100.
IH-ln II 00; l-ln. 11.00.
IIIOS, IILACK 8HKKT--p*r 100n.a- It
VUMRr.    M 7...    :«    KilKK-    |.*> i"l;    11*M   KUt»K«-.
li M; .'*• kuakc M-7S.
IRON, (1A1.VAM7.KI) 8HKKT IVr ]0S tb*
- !l oaii*** Ami-rlrnn or Ki.gU-.li, 17.26; 24
K;oiK-'    M7S;   1» I". Rtotxr.  |« ttt
KNOUH. KIM |MHtlt~Japnnna.1. |3 2i par
dnt.
LAMP rillMNKYa-A. par caae I Sot..
II tS par dot ; A, par dot ll 10; B. par cat*
4 dot  |1 10 per dot ; 14. par dot. II.tS.
I.ANTKKN8—Hhorl or long glolw. plain.
IU Ml dot ; J.t|..utnr.1, |i:. «...
LAWS M'.WKItH
•fSmprtat, i: * '- Made. 114 '»•".. n \ .*• i.iu.it*.
Ml.71; t4 -4 •'• i.tioif, IK. :»*. in \ •*- blad*
tit ii. :■■ \ & Made. ih. uu.
STAR—l-ln whaal, J knlvea. each, U-ln
in II, ll-ln tlo'.i. Il-ln.. MM* ♦ knives, lf-
iii 1*70; U-ln. IIO.M; l«-in. 111.00.
MATTiX'KS-ltcfc. M-40 dot ; Culler.
|»40 dot
N'Sll.n WIRK- IW»m>. 13 ii f.o.b. Vunrou-
v*r: (Nl. baaa |7 10 fob  Vancouver
IMCKH—Clay. 4-7 n>»  ll 10 dot
I'lSK TAR--1 gal 11.10 each; »» gal J&c
•;rb: H f*i   tSc each
rLAPTRR OF PARI8-I1 40 per 100 n.a.
UIVRT8 AND nURRR-Hlack carriage. 5n»
hurra 17c: So I aaaorled coppered rlveia
So I. lie lb : aaaorled copper rlveta *n«
burra Mc; So I aaaorled copn*red burra
and burra Sic per lb. So I coppered burra
S7c per !b j Coppered rivet* Mc per tb
i-nppe'ed burra S7c per Ib.
Iiol-K IIAMK Htill»li manila Uiae. 21c.
iiiiir iiuoilU lirt»«*. tl*". m.
RADIO nm>:iVlSO SETS - The new
ThftTmlodrat TFS, IHSOO leaa SO per cent:
ihe Saw THnrmlodyn* TFS. IttiaipJ
poreoaLi Algnnquln. M&OO leaa M vSvtr^i**
AlUntlc. |7tM» leaa S3 Ml ITemler Bnt«m*
l.|*>. lift leaa SI It ,      ,,   AM
1/H'D arBAKHlta-Cone type Jewell. MS
itm SO per cent ; Super Speaker Conaole.
fit Vi lea* SS: Home, III l«a* 10.
RATTBtUBSl—Ho. 744. W.Mi #«<->>  No- •'»•<
at tt.*
MKAD rilOSBB - Rrandet Superior. |7.
ir.. to per cent : Marconi. M waa M.
aAwrniunc--iuppy M^ium iiim dot
llappf Ide* Iti M dot; Dlaatont No. I |ll.M
^Vnicwa -nright n»t   b**d  7S/is off
HrtfSShl I^«nd head. 47 /t/lS off IM: *****
flat bold MiO off ll*t: bra*, round he.d
40 10 off llat
StllRW CAIV--M off ll»t.
•4.11KW8   BRT ~M off llat.
inoVK-u asp ip^"^*..^
ttt M per dot  H Jon«* or Bulldog lit,70 ptr
iScrOOPB   Mooae So. III1S.-M^dox: No «•
UT ao dot: So  «. Ill.M dot: No. 10. Ill 70
All above In black Snlah
SOI.DBB   ■**  »   '. '«*■»«' ',,,,,•  5,v pfr ">:
"TriKFrUWatcn-rer im n».~-H lash.
Mfli 1 1< M M: H*m   MM
•iTin KH(b» I vaulted fence. IS.M per ioo
mfiffiJin!aw' JWifJ ^trr «.mna.
Iio oo per 100 Iba, In fullli*n*
TACWP-C*n»et. 7Sc off new llal
VBWNT8   BALL8.- IProotor't Cem«nUd>
Jffi MM: Club adoption. M: Utttll.
r^ni''nA*nSD-C 13-4 point, rati...
%»&«* |!^o. IS, M.Mt
x*"j;^^K,e'MttUt Oxford. MM
elSuim
%Ts^H -;; r.
Kleelll.',   I10SM,
VIHKH-O'l^ary Holld Box. M Ibt., 111.00
tttoh! 70 Iba. fl&.o-i eut-h; 100 lb*. ItS.OO.
PAINTS ANO OILS.
Brtndrtm • Htnoorton
Por Oall**
B-H   "Kngllth" ordinary color* .„ tilt
B-H "KnglLh" whit*  „ 4.M
11-11 Rxterlor Oil Shingle Slain—
Ordinary colora, In 4 gal. cant  IIM
Qreena and Oreya. In 4 gal. cana I.M
Mil Anchor Shingle Stain—
ordinary colors. In 4 gal cant I.M
(irrena and Oreya, in 4 gal. cana   I.M
PAINTS
Gallon
Ordinary colora, In 1 gal. can*  I4.4S
Martin Senour porch paint «... 4.40
Martin Senour Neutone white..... 1.71
Martin senour Neutone color  1.71
Martin Senour door paint „ 4.11
Sherwin  Wllllan*.  white   *  4.71
Sherwln  Willlama,  color   *.„ »„....- 4.40
Sherwln  Willlama,  porch  ...„ „ „ 4.M
Sherwln Willlama, Sooi  ******** 4.11
I'I TTV- Per IM tba
Hulk. Uoi.-Ik, too 11>-> 14.20
Hulk.   Irona.   IOO  lln- 4.73
Hulk.  Irona.  26 Ib* 5.71
Tlna,  '  Iba    g.|0
Tine. 1 lit    10. JO
LINHKKI) Oil.- Gallon
flaw, 1 lo ;• tHirrela  11.10
IUMM. 1 to 2 barrela   1.18
I.KAD. WHITR IN OIL- P*r IM Iba.
1.000 Iba.  to 1 ton .....|14.M
Um  ...„ „   14 71
I Ira intra m'i. tlenulne „    14.M
TIRPHNTINR— Oalloa
i Laiiei lota   it.ir,
VARNIBHR8- Gallon
Rlaatle. No. 1  | S.M
Rlaatlc. No. t     T.M
IV Linoleum    «   S.M
IV  Star Ine  Spar    T.M
IV Furniture     IM
IV Pal* Hard Oil     IB
Leaa 13 1-3 per cent.
UnCKllS HIirSHISO LACJURR.—1 gal..
MRS: H gal.. 15.18: H iral.. M-71; H gal.
II.II: l-Wth gal.. 17c; 1-3tnd gal. J7c.
1k-hb 40 per cent.
Automotive Price Lint
ABSORBRR8 81IOCK™Float A Ford No
I at Ml M.
ACCRLKHATOH8 FOOT-Wlrel*** Pord
at 11.71 oach.
ASSORTMRNTS-H'otler pin lie each; Oap
•rrewt Mc *aoh; Set screw* Me each: Ma-
chin* *rrew 71c each: Machine nut Tie oach.
BATTRRIES-Hot 8hot |t.M each
noOT8-Ttr* 4-ln. IHI each
BUMPERS-Hoover Twlnbar. Ill.M ooeh.
CAP8-Radlttor. 11 00 each.
CARBOBUNCLtTM-Vatv* rinding lot. |4
doa
CARR1B8-Luggage, colltpalble MM oach.
t-RMRNT-Radlator. H» Wonder Worker 11.40 dot.
CHAIN8-Weed IOxIH MM each: MxlH
17 OS each; 11x4 17.70 each; Mx4 II to each;
SMI M SS each.   Una SO*.
RID O 8KIIV-30XIH M78 pair; ItxIH
US pair; SIxSH M IS pair; I0i4 MM polr;
Mil 14 10 pair. Mm 10%.
CLBANBR8. WINDSHIBI.D-Prtato |1.7I
•ach: Raln-B-Day. IMS each.
COILS—Bpark alngl* MM each; Spark
dnubl* HISS each.
HBFLBCTOR3- Wind adjuttablt 111 M
pair.
RNAMRI<-H Pi- -1*1 1>*e MM dot.: l-ot
Wondtr Worker MIS dog; Martin Staour
gulck Drying. 1 /I4 11c each: l/ll lie aaeh:
I'll tic each: % 54c each: -i Mc tach; H
II 70 each.
IIORSS-Rlectrlc M.7S oach.
lACKS-No,  MS It SO tach; No.  t IIM
tach; Nn. 41 MM eaeh.
mCK3. MOTOMBTER-No. IM Itll
each: No. Ml MM each: No. Ml I7.IS each
MlRRORS-ltear view M SO each.
oilr-Mon*mobile, light llll gal.; medium
HIS tai.: hetvy 11 70 gal.
PATCHF8 HLOW OITT-Lnckflt*. No. I
M M dot: No. S 14 00 dot; No I. SH dot
PLATR8-8t*p 11.00 tach.
PL!TOS-Spark Cbtmplon Me tach: A. *C.
Titan ISc tach: Hel-FI. Ma taeb
: 38
TH E    UKTAILEB
BRITISH COLUMBIA   AI.MCKT •*.    TTKoS
Vprit, Ur-'
Canadian Women Prefer
Canadian-Made G
titu
For the simple reason that women appreciate the vital relation between goods
made in Canada, and their husbands*
and sons' employment and prosperity.
That is one reason why you should stock
and feature these all-Canadian jars. In
doing so you are assured of a ready
response from the buyers of jars, because most of them are women.
PERFECT SEAL
GEM
"Made-in-Canada"
The PERFECT SEAL Jar
A household nam* in Canadian
homos for gtnorationt
Order from your wholesaler and look for
the  Made-in-Canada" stamp on the Jar
DOMINION GLASSCO. LIMITED
MONTREAL •I'll
1027
T11 j:    U J3 T AILK R
HIllTiail COLUMBIA   ALBERTA-YUKON
Instalment Buying-Effeet on Canadian Trade
Analysis of Continent-wide Development of Instalment Buying Reveals no Deterrent to National Prosperity
When Properly Handled.
While, as yet, it may be too early t»» advance any
opinion concerning tin* immediate and permanent
,",,t ,.t" this new type ef credit upon the business
i-vi'li1, it may be Instructive to consider the argument*
ih iin> propoaed for ami againat thia type of i*redil
i hi i, is some dispute nn to whether the inereasod pur
i ising power, due to this plan, *>ull have ii permanent.
, stimulating effect upon industry, or whether, when
ihi stimulus has exhausted >t»* immediate effect, the
utume of demand wd then return to a normal con
Mtnaut with tin** regular inereaae in national income,
cl tie  In th«* ittereaSS in |r-opulatioii
Those who expect ths effecta of this ite-s industrial
stimulant to wear off quickly, feel that an inereaae of
mirchaaes in a single year will increase the eonsnmp**
linn of tin* community only teniporsriiy. Kxpenditur.-
liiitiuuctl under these new auspices for a few years will
t\. !.. I.,* followed t»v a period <>f reduced upending
-M.ns* and deprearfon, Accentuated difficult lea in
il, busimnot eyele arc anticipated,
An analogy ie drawn between tlo* partial!) pald'for
„■ |s in consumcra' bands and the >wlarged Inventor-
it in th<* han.Is of iniddh in- M at tlo* nui of a period
ul nflation -rising price* Moreover, thia partially
I'.u'l for merchandise would be second-hand and even
kwi 111.irk«-t«Ilie than tin- good* formerly held in Inventor)", and nn attempt U> re-market such mcrehandiae
would aaliatc demaud, bringing down thi price of new,
ns well an second hand gooda, al a rat.- . Cell more rapid
lhan that brought aboul tn lhe old cycle b) lhe forced
-I' >.f inventories With demand ual ia ted, lactone-
would close and th.* familiar phenomena of over pro
ilut'tioii would again become appa.renl It is i ven stat-
•I thus :his io h industrial crisis would l»« more levere
lhan tin- old. since people without work and income
would be io apo-sftloti neither to pa) further inatslmcnta
■ ii tin- goods in tin ir possession nor to make now pur
Hisses l.ittl. Mould Im- gained by rc*eafliug the goods,
*uiei> tin- oxer-glutted seeond*hantl market would offer
littie opportunity In dispose of auch merchsndiae, The
further point i* wade that thc credit for these goods
i* imt Kiiaccptiblo lo the same eioae regulation in rela-
•inn t.. tin- demands of industry as is that which gov*
" na the mon- highly standardised forms of eommere-
i ! i r. dits
^u m ma rising tin- viewpoint of ilo.s. who regard the
i' "ial payment plan a* of doubtful merit, Ihe pros*
h'ril) attributable to this form of over-expenditure
'•anp roduee, only temporary expansion and. like any
' ! r form of inflation, ii must be followed by a period
• ^a\ itiur-H. Tin* -surplus plant required for extra pro-
'luftiou becomes useless during » period of normal pur*
• I'-.sinur. and thr process of recovery from this form ot
"■flste production and consumption will be even mor.
I Mi,,nlt than the former periods of deflation which
country haa experienced.
"n thf other hand, those who make n more ipliin-
1:" interpretation of thc recent trends of credit, at ale
"M- ibU form of erfdit in suseeptlblo of more highly
i   ializid control than it* bank credit.   Bankers are
1,1 nlways familiar with tin- proapects antl difficulties
II ,;"'li Industry, vet bank credil In its very nature
must be granted to many kinds of industry. The fin*
aneing of tin* partial payment sales of automobiles, for
inatanco .has been dom- with sufficient eare so thnt th*'
losses experienced to dote by the finance companies
have amounted to hss than •*,. of 1 per eent., and the
prediction of future demand for automobiles haa become inifficenUy accurate sn that production rises and
falls more quickly iu response to retail demand than
in an\ other large industry. The partial payment plan
of-itself bringi the manufacturer so mueh closer to the
consumer that he ean respond more readily to changes
in the character and volume of demand.
During depression, in many eases, companies setting
on tin instalment plan would need to reduce the amount
*'f tin- instalments demanded, or. perhaps, permit thc
temporary suspension of payments. No eompany could
afford totake over any large amount of second-hand
merchandise, and the promise to pay, supported by
both retailer and the individual client, would be a better asset than second-hand goods,
Tin- rapid development of the industrial age brought
meat need for a type of credit whieh eould be used for
eapital expenditure in plant, equipment and inventory.
The tiseal machinery for this type of credit developed
rapidly. Credit for purposes of production is no more
essential than credit for consumption, and a large part
of the lack of balance in the commercial structure ia due
to lack of balance between production and consump*
tion.
Tin* question is not simply one involving over-expenditure of income on the part of certain individuals
or classes, -this new expenditure also creates empby*
ment and income for others. The extensive use of the
automobile was at lirstlooked upon ns a national dis*
aster, on the theory that it involved the waste of a
large proportion of national income: yet, in actual
practice, the thousands of men employed in the manufacture distribution and maintenance of the automobile have tremendously increased the national income and the national buying power iii relation to every
other kind of product. The argument at this point is
not to the effect that wasteful expenditures are justified, but rather that the automobile has proved itself
to be a necessity as well as a luvury, a form of wealth
production as well as a mode of wealth expenditure.
In this connection, it should not be forgotten that thc
partial payment plan offers an inducement to save ou
away their earnings with loss substantial return for
the purl of many people who would otherwise fritter
tlnir money, This is particularly true of partial payments as applied to the automobile, furniture and real
estate,
To those who take a medium viewpoint and arc
neither enthusiastic advocates of the latent "cure-all"
for industrial depression, nor opponents because of a
puritanical belief iu the virtue of earning before spend-
Ing, the present situation is one requiring careful study
and consideration. As yet. there is no marked decrease
in consumers' demand, and the "bogey" of over-production is being met to uu increased extent by the regulation of the volume of consumption. Vresent priees
are possible only because ofthe large volume of prodlie* 40
TII E   R E
BRITISH COLUMBIA
T A I J, B B
AUIKUTA- VfKON
Ap »!   Utr
*     I*. H
lion, and it is more than probable that reduced prodm*
tion would lead to higher costs ami eventually to higher
rather than lower prices    This consideration of tho
•possibility of decreased production leading to higher
prices is in such violent contrast with most past cxper-
ience that it may be well to point out that tin* recent
decrease in demand lor open cars stibsantiallv inereaa
ed thc relative cost of these articles as a case in pom!
Ill conclusion, it may be well tu summarise 'In- re.
lationship of this plan to production, consumption, and
to the financial structure.   Careful consideration is due
the argument that consumers' credit is a more balanced
tpyc of medium than producers credit is amore bai tun il
the credit created bears a more exact relation to eon
sumption demand ami to the value of tlo* goods chang
ing hands, and this factor in itself tends toward more
balanced production,   Diversity of risk is certain!)
tremendously-increased when credit is extended to the
individual consumer rather than to the producer ami
merchant.   If it  becomes evident  that  more skilful
management of industrial credits (md this uev,  con
sinners'   credit   show  some   tendency   fo  reduce   tin-
pyschological extremes  of   the   business   ey,!.     th,
change will be welcomed in that it will thus reduce the
severity of the cycle,  Increased consumption  is  itacit
a process tending toward cumulative  buying power,
and this factor, together with the diversity of risk in
consumers' credit, seems to stamp this new develop-
ment. properly controlled, ns a distinct step forward
TRADE NOTES IN BRITISH COLUMBIA
J. s. Italy of County Line, hai 10I1I lit* general "'or.- bu»i
iiomi to David j. Smith.
Kimberky Drygoods Comma) ol Klmberle) and Movie
have HMHigm-ii.   iwalr & Klwcli. Kimbertt v. arc oaatodlatta.
It in reported that 8. J Kinno el Peailetoa lm* arid out
his grocery bualne-M to <" E, Perron
'IV Hank of Toronlo have opened a branch at lhe eornar
of Uol.son ami Durrard 8lreeli, Vancouver
M. Campion bas commenced o goi nation m Vancouver
Paddock Shoe Company, Oranvltle Biroet, Vancouver bam
siock.    t..t .M.r.A. Ltd. appointed trustee,
Davis a Sehmeelk, paper box maauraoiuren victoria on
applying for change of name to Victoria Paper Boi < o  | ,,*
The «tock ot Arthur Holmes, maa'i furntahlnii &<   vir
louver      PftCMt,y ***" by Arno,d '*"" 5ME VaJ
^J . i. floss, piUntac.,  Hai open « retail itore m V)
J. A. Kyle, of Duncan, Iihk added con foot loner-*,  ...a .,
bacco linen (o hlx bullnaM, ***uuut} nnd lo
mlnL(rra> ',a8 C0mmenC8d • bttk"> bwlaaii In New Went*
J. 8. Dudley, Quail, urn Beach, in aditim- n ***,»
lo his general More at that point P80,,M H"*"'*''
Major Arnold han epeaed a book Itore In Vancouver
w|Hajjd * company, drafting, Vancouver, „,, r,„orM
Hior?r„"lrih *%££ mw  *» •*•-* a area
ll?i^ o
Pike, Martin. Limited, butcher*' lunnin.  »-
offered compromh-e of tOc on the St      Un"mm'r- ton
The plant of Laurel Canaeri LlmltJi   in
sold lo Hokum Products, Limited '""• l,M »»'•'»
•** n»t,w
mo; V*,.'
'"Jult,... u
•h*-\...u
ll Htlsm
Peri o v.iii in- Cream Limited. Vancou*
a bi.ui.-b ai Victoria, antl have purrhaard i|„.
eouver Island Milk Product* fasts*'lallon, Lid
li  Vart> o Hon ba\«- Mild thrir dr> «<*>.}«  ..(<
While Mock
\\   T I• i•»l«-* oi t lavquot mid No«itkik. ho* ...
branch to ihe Noeika Parkins c«, Ltd
11   ll   Vl.untr. II tm» rtmuncorisd o butcbu  »>
J   K  Poole  buti'lo r  NeUoii, ha* »..!.! out n> j   ii ,-.,.
Ibi- Mock ot   \  C  tii»>, .SmkimhI* mt-rttu      \tt\.„.iu.
has been »oid <»' <**•-> n»»
j Jenktaaon, Vaaeoiiver, ba» *«id oui tu* «
a.'*s !.» A Mateblaatj
tbe itocl  «>t   \   Murph)   a  t'o. grtmi    \ *,
beta *«>ltl ,-.-  auction
r.oin-. Caad)  li «   Linnied. an- nt-t-- •   .
name to tteotii UinM-wi
Res  Mtrt   ttte-aI• and pn»dut •**   lm* Opened
Mbert ii i oton bai *oi«i out to» tebaeco tm*
tt.rm lo  \   W   Him thr tit.
•an
■n\,
'*■ «•
s tm H
*■<
'sit I
'Itli* ,1
oft'
. ei *mi
ii |r.f«'*C'
,    .   t«i>
-  *•■ a'*'-*
0R088 INCOME OR TURNOVER TAX
■* tmt\m**\ from Pafi- 13»
Ihi props i*   -'h.* «r«-m»n. .»'..*, tin*, roton nt laia
hall b>- o* (olio**
' (•)       Ttn-  IntOlllr ti?   t'ttl}   (wr-tit;,  *ht.  «,,»4,*   I
Oa  or ;■■. »>  t-  . mw  tr*.|r   bu*ln-.-«t». or pfOfeeeM
ncope ol. ton* v «i»»n be *«.«>rt-«n>r.t i«» j.un*.***
'imtt-r (bll  *fri|i»n  bj   «l««lmtine   tmm bin  tt***.
i. |.f.-«.ntf.l h*  ih,* tnta* •nmuai* ••rtr-urd M    i
fees    'it*i*ir.*»    M.inn'.-^im    -**atinift(«.   and
..mt.uritt. n* thf Mim.irr ma* think prnprr to elloi
i.t b*«t debts or lertepeel ot rtetiftti on eeeoeai
t.r lleSM t»d»a«rrd »»r |>r> i aid 0}  OtS l»*r-»oc. |fl I)m ■>•■» t*
bll prolrtitoa bmH)«<M. or orruitetion  but •-rttbcwl * •
<!-*-<hir!iott vhatttM-trr. and ib«- r»tr ot utatiort thai! b* i
tiaif of titit \*t*t twUtSSt on th«* amount of laeon i M let
laiaed
<b I     fit.  itiroiiK ai *>>rtt  p.-f*x. w Imi **nn*S*-*        ■"
tm ur pmclleei on* trad«-   buiiir**  or pfofeeeton *l"■"•*•
*>ri»5W. of ,*}M» |t ,jt<|i|( |£ ne*u)**iM*St4  for pur|»'
Hoi  uit.J.r tit)* »..«i.,-, b)  dHtartlnf l"»m hl« c
** i* i"*,■• »..| bt ibr «rOO* amounl* arcro«-0 or t%
.il MMireai ilnrludlne *al»»» in th*» ordlnan  cm
»*-•.» »urh auMiunu a* th*. Mlnuirr ntw. think pr«.
m rm*n «•* mnkhmI b»nd rhnii-*U accepted ae
ial* price  n**alr« ol rr>|-*»**r«of.t rbntrl*  or b#-l  IN«
reaped of rrrrir>«* on ac-nunt of rbar«r* or liemi idvitw
prepaid b-.  «!»•» i^r.on |n th** rtiurar ot hi* trutt.
•>r  bu.int.*,   bur   •nbotit   ant   oth**r   d*d«r«lor,   *l
and Ibi rata t>< uialton *bal| ts** on* tenth of on.  .
OB tbe amount of income m eaortatnwt
Itiii  *b«-rr  ibt- ero*» (nrom« las of  »  Imp*
•t-mlannual period, or lr«»<Pr pettml r«^u»rrd io b>
* return undrr tbt* *rrtlon. rompuinl al th*» rati
a) ihla RubeecMoa, I* li*» tb«n ibr mm of tbf<-   '
am** inronir inv r,„ mat |^rl«.l iball b** tbrr«- d«
aemt Annua* Return!
(7)    K*»»r>  |n«r*on «Iki ••naa*i«a In. rariif
''"•" IB)  iradi-   l.iuln.••* or protraibm within
• 111* M.ciion. |tl addlllon lo all olhrr r«*«urn« »bl<
'Wired io niaki- *ball makn a return of Inrom-
P0a« nf ibi* ...tion M-mlannuall) •nltbout an*-
"•'tnan.l. in « f„rm ^rMrjibr,! -»> th.- Mlnl»l«r »'
" *\-h tba Aaaaaaor with whom hi* r«-iurn of n
«l'ilr.-d io Im- ni..| ,,-n.tM ••-rtlon IN Th*- pOftedl
lhe it-mi annual mitirm of a laipeyer for nnt *<
aether eorraapead wna tim yearli iM-rimi wblch
, ,0»,,t*d b> hi* rt-iurn of inromi* under leeUoi
■J nil annual return .hell bit Bint not later Hum
rom ihe end of each mml annual pnrlod    Tin' Ar*
a taspaytr»a firm aural or bualncan yrar whlrh
arier (he thirtu-tt, ,|ty or Hnpinmber. m*   or •
arier commnnce*
"(J.)  K.**t\ peraon *hait wun eaeb aamKaaauii
"«onn. ill,,| |,y b|„, (ln,l0r iubiOOtlon  (71  P»)
amount ot gro** income tax computed a* preacrii
ff-1
i'U|»*--tl
, „*)•"
•<n'-*
• If t '
ttt it
■,-., -flirt-i
Ifl   ' I
01   |rJ
0™
,  l» t*
Air  0
otiw s
.hull ft'
,.,,. i» pi
wr.*.l t,
,hlll ''l
..•,pilr»"
! itnl '
I)  ■!■>•*
, -urn*"'
nil*".-1"'*
„h h.*r-'
, nun "
dill •■•'
. in lib 1927
,THK    RETAILER
HRITI8H OOM'MBlA-AI.HintTA-YUKON
n
Bruises        Sores
Rheumatism
Seethe the eere muscles er ligaments by rubbing in Mlnard's Liniment. It penetrates, relieves and
heals. It eases inhammatien end
resteree the injured part te health.
Splendid  fer  cuts  and   sores.
steriliies end heals quickly,
It
J. A. TEPOORTEN
LIMITED
WHOLESALE DRUGS
PATENT MEDICINES DRUGISTS' SUNDRIES
PHARMACEUTICAL PREPARATIONS
30S Water St
Vancouver, B.C.
The firm that has not sufficient telephone facilities is
shutting the door in the face
of business.
■RITI6H COLUMBIA
TELEPHONE COMPANY
Make Reservations Now for
Your National Convention
'•roeen taa country oeer *re turnlni ibelr nym to-
md Omaha and making Ibelr plane for Iba time Ot
iheir llfea irom June 20th to 23rd. Ineluatve*
rralai are being planned irom all leeiloai ol the
ountry, and it li not » bit too aarlj to make your
-"•nations.
<»i In touch wlih your loral leeretary now,
Compliment* ot
The Fleuchmaon Company
FLEISCHMANN'S YEAST SERVICE
section (".) on tbt- Income or lhe semiannual period covered
by the return. The gross Income tare lmi>osed by thin section
limit, without any notice or assessment, be due and payable
semi-annually to the Collector or the assessment district in
Which the taxpayer In required lo Ille tils return; and If auch
las remains unpaid on the thirtieth day alter the end ot anv
semi annual period for which a return Ih required to he Hied.
li lhall be deemed to be delinquent on tbe nexl fallowing day.
"*,!».) Win re in tbe opinion of the Assessor It Is necessary
or adtlaable that any taxpayer should hie a return and pay
gross Inoome tux lor a period or at a time other than Is pro
scribed by subsections (7) and <S), the Assessor may require
tbt- taxpayer to file a return or income under this section for
imy period fixed by the Assessor; and the gross-income tax ia
rt-Hpeet or tbe taxpayer's Income ror that period computed aa
prescribed by subsection (5) shall bt deemed to be due and
linkable Immediately, and ir unpaid shall be deemed lo be
delinquent.
"(10.) Where any gross-Income tax imposed by Ihis section lias become delinquent, the Collector, In lieu of the Interesl provided In section 23. shall add thereto a penalty
t-qual lo live per centum of Ihe amounl of the tax but not
less than a penalty or arty cents tn any case; and the penalty so addtd shall tor all purposes be deemed to be part
ol tbt delinquent tax to which ll is added, in all respects aa
If It bad orlKlnally fonind part thereof.
Adjust ment of Gross-Income Tax and Net-Income Tax ae
Alternative Taxes.
"(11.) Every ptrson who engages in, carries on, or prac-
itst-s any trade, business, or profession within the scope of
litis section shall in respecl ot each year pay the gross income
tax as provided by ihis section, or shall pay the tax on his
iu i Income as assessed and taxed pursuant to the preceding
sections ot ibis Part, whichever tax la the greater in amount.
Tbt- gross income tax shall be payable and collectable in
accordance with the provlsnons of thia section, and where the
lax on net Income proves to be greater in amount the amounts
oi Kro** Income tax collected shall be considered to be In part
payment of the tax payable on the net income earned during tin- cortsponding period. In case ihe gross-income tax
paid b} a taxpayer tor any year exceeds the tax on his net
Income for tbat year, then, In Ihe event of the tax on hia
net Income being greater lhan his gross-income tax so paid
hliall In- eonshVred to be In part payment Oi* the tax sa pay-
able on net Income; but in no case shall any excess be so
applied In putt payment io the extent of making the amounl
ol tax actually paid by the taxpayer during any period of two
or more years less lhan ihe aggregate of the gross-Income
lax on bis income during Ihe respective years computed as
proscribed in subsection (5): Provided that where the tax-
payer Is a partnership the amount of gross Income tax paid
In an) year shall be apportioned to the individual partners In
ibt ratio ol their respective shares in Ihe profits of the partnership, and (be amount so apportioned to each partner shall
in applying the provisions of this subnet-lion be deemed to be
gross Income tax paid by the partner and shall, If the lax on
hi-, net Income proves to beg renter In amount be considered
n* be In part payment of Ihe tax payable In his net Income;
antl In case of any excess of gross-income tax the foregoing
provisions of this subsection shall apply, mutatis mutandis.
in respect I lienor."
Duty of Employers and Landlords to Furnish Lists of
Employees and Tenants.
II    Section r.:t ol cald chapter 254 Is repealed, and the
following Ji substituted therefor:—
•*5;t On or before the twenty-eighth da yof February in
each year every person shall Ale with the Assessor with
whom tie is requited, lo hie his return of Income under this
Part a stntennnt containing a complete list of his officers
and employees lor the last preceding calendar year, and showing their addresses and Ihe amounts or salary, wages, commission, bonus, perquisites, Interest, or oilier remuneration
paid by him to each of Ihem during that year; and every
landlord and every agent of a landlord shall upon demand of
the Assessor flle with the Assessor a statement containing a
complete list of all tenants occupying any properly owned
by lhe landlord, and every person who neglects or rails to
file any statement required by this section shall be guilty
of an Offence against this Act," 4'J
THE   BETA ILER
nuiiisn COLUMBIA   \i.ni:iiT\   TUKOW
An
'I    {try
Rely on
Western Glass Co. Ltd.
158 Cordova St. West, Vancouver
POR DEPENDABILITY
RIGHT  PRICES
FAST  SERVICE.
POLISHED PLATE GLASS
MIRRORS    li    WINDOW  GLASS
PHONE
WESTERN GLASS
SEY. 8687
Scales, Slicers, Cutters and Cabinets—-New, Rebuilt and Second Hand.
Cash or Terms.
The Scale Shop Ltd.
Sey. 2881
365 Cordova St. W., facing Homtr.
Addressing
Mailing Lists Multigraphing
DIRECT MAIL CAMPAIGNS
Handled Efficiently
Wriglty Diretteiis. Ltd.
1-98 Hasting, W. Sey. 1008
VANART'
FOP FLAVORING
CAKES CUSTARDSr (
LIKE VANIllAONLYNICER
W. A. JAMlESON COFFEE CO.
Victoria—Vancouver
PRACTICAL   ACCOUNTANT
25 .vein's Office nml Slur.- Mgr.
wonts  piirt-iiitie  employment,
A. I). HARPIES
1063 Horn.        Douglas 24!IK
"A CANDY THAT AIDS DIGESTION'
(Made in Prance)
"A  ProMablt Lint te Handle."
Bsmpl-M and Pricn furnlihni all itMmr*
Ttltphont  Stymour 7121
Dim I nlon Sales Company
413   RICHARDS   St..      VANCOUVBR
(■oitfd M
"OO**
Ad" cards lupplltd)
Phons:   High.
IDEAL (if COMPANY
Manufacturers ef
ICE  CREAM  CONE!
Purest Made     Cosl Leee
335 PRINCESS AVE.
Vancouver.
n<«>i*a«f
SERVICE   TO  OUT  OF   TOWN
SUBSCRIBERS.
"The Retailer" will be pleased to
furnish -jubschbers the names and
addreetet st representatives or
agents of Cittern manufacturers tn
Vancouver. We will also advise
where the r commodities can be
purehiied.
Manufacturers' Agents
(Vancouver, unless otherwise stated).
(Insertioni aader thi* hea«ii»it sr«-
charged it tin r*u- ol II ?o a line,
fur nit monthi, pajati> In  *>l\*xa*'I
ORVGOODS
Atlnnttr t'n<!tr»«-«r I.M. Monrton.
N ll* K II Wul«h A CO t.'<l Ih
Honor Strttt    Sty   liif,
i hijimaii Holloa Kalitlai Co Ltd.
Hamilton, Oal E ll w«i»h m <v»
t.ttt. 3ts Homer Street   Sey  %°a:
Tlie (inii Knitilnjr Co Md. Oall.
Ont- J j MarKay. KM Uowr-r Hide
St-y.  *m\
The Ka> Maoufacteriag CO Hon-
ireal   Thoi   Conlan   Sll Hornet si
Bey ir,:
Monarch Koltitot ro Md -*t*
HOBiei'Streel ,u. i» 8f,.Wflf, A Vo
Ltd.   Phone gey, 752.V
Peamani  i.nt.  pari*.  ont   )   j
rho.np.Hot.. 816  Ham!,*,  Wm|.    „
i.t i 7.
l-<»*'k  Island Overall  fo.  Itork  la
land, que.-n a Ripe, tit Homer It
f   Turnbull Co   |.t,|, 0alt. Ont-
The lloroV-ii fo. Ltd Mon'rrtt,
QUO, LOtJtl Offloe, 332 Water H»re«tt.
Sey. MK.1   Jamea Wood, Manager.
Canada lllmiilr fo. Md, london,
om.  Local office, lir»o Hamilton St.
Sey. 3(12. Chaa A. TliiMiiaii, Manager
Canada Colors and Chemicals Ltd.
Toronto—Stark S Sterling, I ICO Ham
llton Street,   Sey. 1357.
QftOCtftlES-Cont-„«,
fanada  Starrh  Co   |.t,|    \[tt.,:„x
K   II    lloanlne.   2o;   Ha   Ian y,
Be* t*o
i nnndlan  PoattUB Cereal • -   ;*■
To onto     UeNeelei^i Ltd. *•*, ,..
inour Street     S«->   »S37
furnatlon Milk 1'rodun* « , \, •_
0|t|M>nb*'lmrr llrun. |,t,|. | | s.,.,,..
Strwt     Phonw S-*>   33SW
w   ctark  Ltd. Mettiea!, [tat  r
V Stark, 113 Hamilton St    ft•■-,  *■ %
I w. OUletl Ml*. Co it i.
Mrl'arlane. MM Ik-atty St  Be]   .'.,*
K«-llt*tf Co ot t anada Lid   i   * ;
Oal    L   I"   MttntMt a  -, u, .': i i!,r
i«fa Weal.    Hry, ?*K>S
I .AO*   Off   Itw   WlKHtft   Mil I: 1       )    l.'l
13CO ||lrbar«l-i Street      Be    ffli
\*    II   l»'Ar»).  {r    m»n»<.
I'atmoiitr i uinpany Ot f»  Ida Ui
Toronlo. tint     |i«an  Attn* - •-1   '.ft
Inarrh Btrtel    H*>   S^JL
Th«-  tjuakrr  Uata  Compel       U  il
of fir.  t**:,, ii«» Raatiagi ■&'«'    i i
Thompson. Sal<M ,Van»«<-r
Btfwitfee ** t*> (Caaada] I I   ■ •*
•into       W   It   in**"-,  A fo   I   I   5.*',
Ilo-af Sfr^**t.   Va»r»»U»« r
STORE   EOUIPMENT  4  tue»l'£l
Itattram  i*»\***t Product** *****
\fM   llom«»r   Strwi    ttUfi* * '•'"•
< o  Ltd. 131 Wotrr S'r»«l    8 '***
and ;i4*9
« anadian ToMo S««ie«     »  •' ■
wimhor. Oal   >*  I  • saa t*  <    *
Soii'hf H»re«*i    ley  3* 11
Ceatfaealal  v*.*ct  Predai -   It*!-
Ottawa,    On«    Smith.    I»»    I        k
Wrlahl     S.y   WS*-
iu
. •.*»
InirrnatltMial     |lu»lne»*     M ■
Co   Lid. Toronto    Ijora! o
Seymour St     Hey    »%*
Pat nn  Waxed l**l**«r    <>
Malt-a  luwik* ami  Waxed  P«l
l*»M,  Sirr.i     S«>   :"»».'»    1   I
The   Srale   Sho|t   Mil     ft
Mi-nt   Slierr».  chopper*.  Caters. Coffee Mills. Cfeeeae f"'
larff atork new and tntetl
logaa,     Term*   saft Cordo
Sey   2M|
J. C. Wilson. Ltd. Lielnit*" Qo*~
local offlrr. 1040 llomor Bl **f
T«L    W. T. Ran. M»nai«*r
SPORTINO OOOOS.
Proasnr. T. II. S Rons Md If**
Kai —Aaaootated Agwelei I
llaailnaa St. Wept     S« y   I3I Now is the Time to Benefit
m
CONNOR* BROS LIMITED
Black's Harbour, N.B.
Largest Packers of 8ardines in the
British Empire
Don't loae the sardine aalea you built up during lent.
By keeping Brunswick Brand on display you will be
continually reminding your cuatomera of thoae dainty
tit bits they enjoy.
And ian't it worth it? What other product in your store
can sell as reasonably aa Brunswick Brand and still
make a good profit) The volume that grocers are now
selling ia proof.
BRUNSWICK
BRAND
SARDINES
/
SWIFTS "PREMIUM"
SUMMER SPECIALTIES
For the Picnic Basket
^a,    ***s
Now is the Season to stock a good full line of
our Summer Cooked Meat Specialties, including our "Premium" Cooked Hams, both round
and flat style. Your trade will find any of
our Summer Specialties ideal for Sandwiches
and other Picnic purposes. Ready to serve.
Absolutely delicious and satisfying. You will
find these products a winner with your trade,
and a profit-maker for yourself.
ALL OUR PRODUCTS ARE GOVERNMENT
INSPECTED.
SWIFT -CANADIAN COMPANY LIMITED 

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