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ANNUAL SPRING NUMBER Th£ British Columbia Vancouver, B. C. VOL. XVII. No. 7 MARCH, 1925 10c per copy; $1.00 per year. Seventeenth Year. DAYTON Accuracy is an absolute necessity to you today The Greater DAYTON No. 344 The Wordi't Finest Computing ScVe DAYTON Sciles are told on attractive payment terms. Rea- son able allowance made for your old scale. Enquire today. These are the days of small profits and close figuring. The less you are making, the more carefully you must protect those profits. It is more importanl today than ever that you -should have the best scale made—the one thai will ensure vou full profit on every pound you sell, that will allow no liftl«» overweights to steal swav voui profits, DAYTON Scales Pay for themselves A small payment secures delivery of your brand new, profit* protecting DAYTON Very soon it has paid for itself iu full :tutl thru it goes on saving money tor you, and attracting eustomers to your store by Its splendid appearance and its quick, elean, accurate weighing. INTERNATIONAL BUSINESS MACHINES CO. LIMITED DAYTON * tituiml Itiji *h nlo» Mi nl siii «•! * Men I I 'llOMJHM v I'••(!<. Mills <')iii».(. Culler* Ut ■•■ul Sll ■•!*« Head Office and Factory: 800 Campbell Avenue, Toronto Service And Sales Offices in all principal cities. VANCOUVER OFFICE: 665 Seymour Street INTERNATIONAL Time Recorders Time Stamp* Electric Clocks Klectrtc Time Systems Door Recorders Tabulating Machines THE DAYTON IS MADE IN CANADA ■MH PAPER BAGS Standard—Light Kraft—Heavy Kraft Paper Mills: Lschute and St. Jerome, Que. Manufacturers since 1870 Those arc our leading lim** ami have been for years the best bag values before the retail trade of Canada. The paper used in their manufacture i***-. specially mads in our own paper mills ami is actually toughet Snd stronger. If a better bag wen- possible .1. C Wilson, Limited would make it. 54 years iu tin* husim*s.s J. C. WILSON, LIMITED Manufacturers of PAPER BAGS. WRAPPING, TISSUE AND TOILET PAPERS for Wholesalers and Retailers. 1068 HOMER STREET, VANCOUVER, B. C Phone: Scvnour 781 YOUR CUSTOMERS APPRECIATE THE BEST THE ROYAL CROWN SOAPS, LTD. VANCOUVER, B. C. 1926 THK BRITISH COLUMBIA RETAILER 21b il "«6iSTtM0 POORS .-^*i CrownBrand Stands first BECAUSE Crown Brand with its Superior Quality and Delirious flavor satisfies the taste of every child and urown-up in Canada. BECAUSE It really is what we advertise it to be, as eon* Hunurs who have used it for over 25 years will tcstifv. AND BECAUSE- Winn people have onee used it. Crown Brand Syrup will sell itself, and you ean rely on i|itiek turn-over and steady sales. Our other famous EDWARDSBURG BRANDS should also be featured Benton's Prepared Corn Canada Corn Starch Silver OIom Starch Lily Whltt Corn Syrup Challenge Corn Starch Catco Potato Plour The Canada Starch Co. LIMITED MONTREAL v/*U» THE BRITISH COLUMBIA RETAILER March -i-^ar COFFEE Saves you time when customers ask for "Fresh Roasted Coffee." That's exactly what Nabob is. The vacuum tin leeps the flavor in—you sell it "fresh from the roaster. Kelly Douglas & Co. Ltd. VANCOUVER, B. C. f Nabob bmand *m m VANCOUVfP b' ■WW! '!"■ tfJIM')'... I WILSON BROTHERS Established 1890 ■■■Our Motto .5 "SERVICE"^^B We cannot offer to sell you goods cheaper than any other firm is in a position to do, but we CAN give actual facts to prove that it is ECONOMY to deal with us S^St WILSON BROTHERS, VICTORIA. B. C. Wholesale Grocers J SHAMROCK RRAND HAM, BACON, BUTTER, LARD, SAUSAGE, etc. First Quality packing house products put up by P. Hums & Co., Limited, which means they are the highest grade, always reliable, and without equal on this market. YOU CAN RECOMMEND SHAMROCK BRAND. P. Burns & Company. Limited VANCOUVER CALGARY EDMONTON wmmmmmmmmmmmmmmm—mmmmm 1JI25 PI-IK BRITISH COLUMBIA RETAILER I THK BRITISH COLUMBIA KKT.MI.KI** March Fruit Jar Sales Mean Other Sales The merchant who stocks and features Perfect Seal and Improved Gem jars paves the way for business he could not otherwise secure. Those who buy glass jars for canning inevitably purchase other things necessary for canning—wax, paring knives, kettles, and a variety of other articles. Stock glass jars and you will pave the way for increased trade. THESE ARE THE JARS THAT WOMEN BUY Improved Gem and Perfect Seal are the predominating and most popular jars in Canadian homes. Housewives know them and appreciate their sound value. You cannot make a mistake by stocking and featuring Improved Gem and Perfect Seal Jars. Order from your wholesaler DOMINION GLASS COMPANY LIMITED i ■A 1825 THE BRITISH COLUMBIA RETAILER 1 ROGERS J GOLDEN SYRUP "The End of a Perfect Day" UMade from finest flavoured cane sugar, a special grade of which is imported for the purpose. IPut up in all sizes of packages to suit your customers* requirements. Uln packages designed to beautify your store. 2 lb. tins, 24 to a cue. Mb. Um, 12 to a esse. 104b. tint, 6 to a ease. 20-lb. tins, 3 to a ease. Perfect Seal jars, 12 to a ease. The British Columbia Sugar Refining Go. Ltd. VANCOUVER, B.C. HWI— -^n^mnnw 8 THE BRITISH COLUMBIA RETAILER March The Standard by Which All Others Are Judged —and they cost no more than the inferior product. Quality consistently maintained, and perfect methods of manufacture together with the heavier, reinforced bottom, have placed Continental Bags in great demand with discriminating merchants. Always stipulate Continental" BBHBBhBBBHhhBBhQI Your Wholesaler will be glad to supply you. Made by The Continental Paper Products Limited OTTAWA, CANADA. Also manufacturers of Ice Cream Pails and Paper Bags of every description. l Vancouver SCL \ SMITH, DAVIDSON & WRIGHT, LIMITED Calgary \ "Using a Continental Bag is Bag Insurance." Trade Mark QUAKER Pork and Display them in the new Quaker " cut out" window display card. Dominion Canners B.C. Limited, Vancouver Beans -\ "The favorite for flavor." V. I 1925 THE BRITISH COLUMBIA RETAILER 9t\ DRJTISH COLUMBIA Retailer Wllh which la Incorporated the B C. TRADE REVIEW. Published Monthly. SEVENTEENTH YEAR ODNBRAL 1IBRCHAND18R OROC1RIE8. DRYGOODS. HARDWARE, FOOTWEAR. OFFICIAL ORGAN OF B.C. BOARD RETAIL MERCHANTS' ASSOCIATION OF CANADA. Secretaries. Representing tht following Branches R. M. A. Armstrong .W. H. Grant. Cranbrook ...C. J. Lewis. Kamloops J. Ratchford. Kelowna A. Fraser. Lytton B. RebagllaU. Nanaimo N. Wright. Nelson E. F. Glgot. New Westminster Publishers: PROGRESS PUBLISHING CO. LTO. a-ut Fraser Valley. .D. Stuart. Suite 101-2 Merchants' Exchange Building VANCOUVER. B. C. Revelstoke R. F. Young. Telephone Sey 38*51 Cable Address—Shipping—All Codes Kdlior. J 8, Morrlaon W. N. Code. Business Manager Entered at Oitawa a* Second class matter A MONTHLY JOURNAL published in the interest of Retsil Merehan- ditittg and the Development of Commerce in Western Canada. SUBSCRIPTION RATE: One Dollar IVr Year, payable in advance Advertising Rates on Application Vancouver W. F. Ing. Vol XVII , No 7, MARCH. 1925. Vancouver, B.C. British Columbia—the Province of Development Reflection of Overseas Trade Growth Will Benefit Retailer, Wholesaler and Manufacturer. We Westerners sre often accused of being unduly optimistic, particularly by our friends "back east," Whether the fault, (if fault it be), i* .lm- to th«* balmy breeses of tits Pacific or the statins Influence of our wondrous mountain scenery Is immaterial We are op* timiatie, ws admit it. but tae majority of us an- not unduly so. Further we claim thai wt- have «» right to he optimistic, if the definition of that mueh abused wota be taken as a belief in otir provinee*. in its development ami prosperity, its fitness to become the home of a great ami happy people, its prospect of becoming a ureal industrial, agricultural, mining, ami commercial centre, its destiny as tbe principal abutment of the British Empire on tbe Pacific Ocean. Ut tm examine this question from two angles, thc one national, the other local. First what is the present snd potential value of British Columbia to the Dominion of Canada! and second, what is the immediate prospect of It. C. as affecting her own inhabitants? Natural Market for Eastern Goods This being a trade publication, it is unnecessary to examine the social, political and national aspects of the matter, but to devote our attention to tbe commercial Hide of the ease. "The West" has for many years, and increasingly, been regarded by the manufacturers of Eastern Canada as their natural market. The protective tariff has precluded to a great extent the compet ition of foreign products, while the industrial production of most manufactured lines has been almost negligible. Thus, despite the three thousand miles separating the eastern manufacturing centres from the Pacific Coast, the needs of British Columbia have, in the main, been served by the factories of the East. The gradual development of the Pacific slope of the United States, with its accompanying industrial activity has however, enabled the products of Washington, Oregon and California to overcome, to some extent, the tariff wall, and also the industrial development of British Columbia itself has induced the establishment of factories in various lines which are gaining an increasing share of the local market and even, in some cases, pushing out into the Alberta market and exporting to foreign countries. These nre the industries which are established on sound economic basis, manufacturing commodities from raw material produced locally or producible at a competitive cost. In the main, however, by far the greater proportion of British Columbia's requirements of industrial pro- duets must come from elsewhere, from Eastern Canada, the United States of abroad. European Competition A new competitor has entered the field during the past few years, enabled to do so by the cheap water transportation via the Panama Canal, viz., the manu- 10 THK BRITISH COLUMBIA RKTAILKU March facturer in England and other European countries. This competition is less keenly felt by the manufacturers of the Eastern United States as regards their markets on the Pacific Coast States for the reason that they also have the advantage of the cheap water route via the Panama. A huge volume of manufactured products of the East comes to the Pacific Coast in the in- tercoastal steamers, there now being upwards of BM) modern freighters employed in the traffic, lu the in- tcrcoastal trade between Canadian ports ou the Atlantic and those on the Pacific only a beginning has been made, with infrequent sailings—but it will develop; it must; it is economically necessary. The long transcontinental rail haul is economically doomed, and as is rapidly happening in the Cnited States, the trade of Canada as between East and West will largely go by water, with distribution to inland points from the Coast ports. We in Vancouver look to see a rapid growth in the wholesale distributing trade, serving not only B. C. but Alberta and Saskatchewan. That is undoubtedly the tendency, and any rearrangement of rail freight rates (a subject at present well to the fore) must increase that tendency. We Western Canadians are frankly interested in developing Canadian trade, Make B. C. an Integral Part of Canada We desire to make British Columbia an integral and very important part of the Dominion and we prefer to use Canadian goods and to build up the prosperity of our country as a whole. Eastern Canada is as great a potential market for our products as we are for theirs, and we believe as development progresses there will be greater national distribution of products than at present. We look to the time when the Eastern Canadian manufacturer will establish branch factories on the Pacific Coast to serve the western market. We believe the growth of the West, including the Prairie Provinces, will surpass in the next twenty years the surprising growth of the past thirty-five. Thc Eastern Canadian manufacturer must take cog- nisanee of the development which is coming and must adjust his future selling campaign iu order to retain and enlarge his western markets. Those who fail to do so will fall behind and will find their products ousted from this profitable and growing outlet. Now is the time to cultivate intensively the western market; to maintain thc public esteem, to prepare for the readjustment and growth. Thc Retail Merchant is the servant of the public. He will supply that for whieh there i.s a demand, Also he is a Taxpayer,—undoubtedly so, and he realizes that busy Canadian factories mean greater prosperity and therefore lower taxes. The retail merchant is a great booster for madc-in-('anada products, and in B. C. he also is, logically, a booster for Madc-iu-B. C. products, where these can compete. Basis for Development Now what is the logical basis for this belief in the development of the Pacific slope of Canada and the entire west? It is based upon three principal factors: one, the agricultural development of the vast acreage of unfilled, fertile prairie lands, "the last great west"; two, the rapidly developing trade between Canada ami transpacific countries, and three, the economic changes brought.about by the Panama Canal, which virtually splits Canada, economically speaking into two parts each capable of sustaining its own commercial sphere. The Western half of Canada is showing a vitality and spirit of ptogrcssiveaesi which despite all drawback* political or financial is a definite proof to those who study the situation that rapid development is imminent. The great potential wealth of field, of mine, of sea is attracting capital and especially in British Columbia, the spirit of development it in ths air. The position ot the ports of British Columbia as points of distribution of Canadian products to foreign markets and of the products of overseas countries to interior points is rapidly developing, Vancouver i» OQ the world's highway between Europe and the Orient and Australasia, It is the mail route hetwriie England and Japan and Chins ami also Australasia and New Zealand. Pas* engers as well as merchandise are passing in increasing numbers through Vancouver ami the great ship ping companies are placing new and psllatlal pnv* eiiger vessels in the transpacific trade Growth of Foreign Trade Statistics are often wearying and meaningless, but a few here will be enlightening to prove the develop ment of the ocean trade of IV C, ports In 181$, the year before the war, there were two soilings a month between Vancouver ami the United Kingdom Today thrr«- are seventeen sailings a month and the time of transit has been cut down from 60 days to 3S days and the vessels employed now sre at the most modern type. In 191"1 then- w<n- I Ballings a month between Van eouver and the Orient snd today there are 18, and again the type of vessel is vastly superior In P*l» there was I sailing a mouth between Vancouver and Australia, New Zealand, and today there are 4, with thc same comment. In 1813 there was no ocean con necjtion between Vancouver and the West Coast of 8 America, the East coast of S America, the West In dies, Norway and Sweden, Prance, Italy, India Today there is considerable trade to those countries In 1813 there were four or five steamship agencies in Vancou- ver. today there arc twenty-two, Then there wen* no grain merchants or exporters j today there are many The lumber export trade has grown 800$ in that period Our purpose is not to quote i lot of statistics «»ti the growth of the overseas trade of British Columbia, but merely to outline its extenl and its meaning Its mean ing is this: an awakening of interest in and develop ment of overseas markets, which connotes a develop*1 meut In industry and Commerce whieh is a safe basis for Increased population This will eome and wilt eome rapidly. Many a eity three times tin siz«* ot Van eOUVCr »*\ists solely on its maritime trade. Vancouver needs no eXCUSO for its existence other than its import and export business and the industries whieh are con neeted therewith, And. further, this development of overseas trad** brings with it development of milling, of fisheries, of lumber production, of fruit growing snd of agriculture, of population to operate these indu* t ries. Vcs. we are optimistic. We believe that British Columbia is on the eve of development which will eclipse her record of the past quarter century and we Im lieve that this development will be on a sound ccon omic basis, transcending political or factional eonsld (•rations and despite temporary setbacks due lo the ebb and flow of world conditions governing commerce aud finance. And it is not all the "manana" of lhe Spaniard, fl belief in the "tomorrow." History is in the making today and the wise man is he who plans to his advantage In the development and change which is occurring. 1925 THE BRITISH COLUMBIA RETAILER 11 THE PEDDLER MENACE-HOW SHALL WE DEAL WITH IT? The rapidly increasing number of house-to-house canvassers is causing established merchants much uneasiness. By Walter V. lug. Secretary It. C. Board. U. ML A. There Is evidently a great deal of uneasiness being felt by the average retail merchant, regarding the increase in the llUmber Of peddlers and transient traders. in all parts of tin- country, The peddler menace has become quite a factor in the retail merchandising field in the Cnited States, so much SO, that strenuous efforts are being made by the different state Associations as well as the National Associations of retail merchants to have legislation passed which will restrict the activities of this army of itinerant merchants. Prom the information whieh is eoming to our desk almost every day. regarding this question, there is no doubt lhal unless the retail merchant takes some definite action he will find his business being gradually I a ken away from him by the house-to-house canvasser. Volume of Business. When we remember that Mich firms as The Real Silk Hosiery Company will spend as much as $12,tMMi for an advertisement in OUfl issue of a National publication, whieh is duplicated a good many times during the year it will be admitted that there must be a tremendous turnover in order to warrant such an expenditure for advertising. How many retail merchants can make the same showing as the eompany above referred to! One year*s net profits were |8ift»4l>&25, or about He; dividends on investooui, What part of these dividends did the community in whieh you do business, furnish? Why is \{ that those itinerant salesmen, commonly called peddlers, are so successful* One answer has been given tO that question, which is. that if the retail merchant devoted CVCll as much as half of the time that the bends of tins,- peddler organisations do, to" training their salesmen it would put the peddler organisation out of business in a very short time. One of tlo* Strongest arguments which these peddlers and house |o.house canvassers use. and one that is often met with m their advertisements, is that thev sell "direct from the factory to the consumer." They sell from the factory to the consumer-—Tea! but it is just the same as travelling from New York to Chicago by way of Philadelphia, Washington. New Orleans and St. Louis, states the "Retail Ledger." There is the factory ami the sides director, the promotional subs manager* the division manager, the district manager, thc branch manager, the assistant branch manager, the crew manager, ami finally the salesman himself, to be considered, and believe me every last one of these takes his slice of profit and it is as much ns tin* traffic will bear. That is the reason why house-to-house selling is an expensive proposition, ami why it could never get down to the same plane as store prices: quality for quality, and value for value, The retail merchant today, therefore, is face to face with a condition and not a theory, It is becoming tin 1 * a boast of neddler organisations that they can furnish a household with anything he requires from a furnace to » tuck hammer, and from boiserv to nuts, •^■•^T OM,TNAT OEMWDS ME - I WAIT SOME OF THAT PALMOLIVE MT». Tve heard salesmen in here, talking to the boss, many times. Some of them put a whole lot of weight on the value of the advertising for whatever product they're selling. "Finally I got to wondering just how much good the advertising of certain products could do for a store. The big magazine ads don't mention our store. Then, I thought, how do they actually help us sell goods? "One day I put the question up to the Palmolive salesman. His answer was something like this: 'No, we can't mention your store in our magazine ads. But those ads convince a lot of people that they ought at least to try Palmolive. After a trial, Palmolive itself will make a steady user. " 'All the local store has to do,' he went on, Is to let people know that Palmolive, or any other good, advertised merchandise, can be bought there.' "So I got the boss to let me put Palmolive in one of the windows, one day, just about the time some of the big magazines came out on the stands. "I know we sold more soap, for the next few days, than we had sold in several months. The boss admits it, too." * * * # Tremendous advertising, backed by real quality at a popular price, has made Palmolive the most widely used soap in Canada. J7«W 12 THE BRITISH COLUMBIA RETAILER March .DOG BRA Ni HAKIM- hiWDlK Chloride of Lime New Style Waterproof Package Supplied by all wholesale grocers in British Columbia Manufactured by CANADA COLORS AND CHEMICALS LIMITED Toronto Winnipeg Agents: STARK & STERLING VANCOUVER, B. C. Vancouver Tha confidence created In the mind of your customers of your entire line of goods is appreciably increased by your recommendation of articles that have been proven to be off the highest quality/ MAGIC BAKING POWDER CONTAINS NO ALUM E W GILLETT COMPANY LIMITED NT'. .ANA D A It has been roughly estimated that these organisations will do a husiness of $250.<MK).()(iO during 1925. How is the retail merchant going to meet this eondition and save a portion of that immense amount of money ? This is a problem whieh is growing larger and more menacing for the retailer every year. Is legislation thc remedy? Is it the merchant's fault? Can the public be educated to the fact that it is in their interests to patronize the established merchant rather than the "Fly-by-night salesman" who in the majority of cases has no stake or interest in the community in which he does business? Mr. N. H. Neilson, secretary of the Retail .Merchants' Bureau of DcsMoincs in discussing this qucs- tionsays, "It appears to me that it is a quest ion of the retailer applying the same methods as the concerns dealing through "direct to consumer" methods, educating his employees to be thoroughly familiar with the product they are selling, to extend the courtesy and service which no foreign concern ean possibly do, and to employ in his advertising and publicity campaign those arguments whieh will bring out all the phases of service that he is rendering, such as the quality of his product, the convenience of buying when needed, thc extension of credit, the unlimited exchange privileges, and all other phases of service extended by his institution and not possible by the foreign eoneern." Adequate Protection Necessary Are we in B. C. safeguarded sufficiently either bv legislation or other means to prevent the steady en- eroachnient of these peddler concerns 1 To what extent are the retail merchants of B. C affected by this competition! The Retail Merchants' Association receives a great many enquiries from all parts of the province regarding peddler legislation. As an association it has tried to have incorporated in the Statutes of B. ('. legislation, which will not be conn- a boomerang and restrict the legitimate trading of those firms who of necessity must obtain a large per centage of their business through travelling representatives. We believe, however, there will conn* a time when there must be even mole proteetion given to the established retailer, but from a study of this problem we are inclined to believe that the remedy lies large!) in the hands of the retailer himself. Me may not be able to accomplish a great deal individually, but it is self-evident that the wonderful organisation whieh i.s behind these peddler concerns must be met with a smaller method »»f organisation by the retailer. We are not in a position to offer a panacea for this new menace, but if we have given you something to think about it may be that through*the concentrated thoughl of the majority of retail merchants, some plan may be evolved iu the future, whieh will help to lake care of this condition. If, therefore, you have any suggestions or ideas send them in to the office of your Association,—that at least will be one step iu the right direction. 1926 m HiE BRITISH COLUMBIA RETAILER 13 PIOOLY WIOOLY INVADB8 BRITI8H COLUMBIA Link of well-known chain store system opens in Vancouver I Mi ring the past two years the "British Columbia Retailer" ban frequently commented upon the approaching invasion of the chain store into the province, nod although many of our readers have considered it unlikely that such invasion would take place for some considerable liuiC, nevertheless the fact remains that a link of the "Piggly-Wlggly" chain store system is incorporated to carry on business in British ('olumbia with a Capitalisation of $lf>0.(MM>, has registered offices at 1007 Credit Poneier Building, ami is now operating ou Granville Street, Vancouver. Merchandising experts have given it as their opinion that tbe chain store system is proving a godsend to ihe Independent retailer, musing him to keener activity, and preventing his lapse into self satisfied egoism through thc even tenor of his ways. Kven if we cannot altogether ni're-* that the chain store system is respon- HJble tot the better business methods of the up-to-date retail grocer of today, there U no doubt that the busi- ih-vh of those merehans who have made a name for themselves, and are able to cop. with any legitimate competition jo their individual territories wilt no a long way towards restricting the success of chain store operation. Chains are the nalural outcome of local conditions, and they will quickly become established in any community where there is a surplus of storekeepers, ami a scarcity of retail merchants Methods of handling chain store competition No antagonism need DC manifested against the retail end of tht- chain store system Chains are now a nationally recognised medium of distribution, and by s.-rviee, are proving their right to a place in the field ol merchandising. A successful retail grocer who has been in open competition with the chain stores in his territory tells us that he has no feeling of animosity towards them, iu fact he affirms that his business has shewn a marked improvement since their arrival. Briefly be gives his method of dealing with such competition, ami we pass same along to our readers for them to judge It* worth. He says: "Meet the chain in th«* open. Offer leaders as they do. Lead, don't follow. Handle the same lines carried by the chain stores, and handle others that they do not carry. Meet them or beat them on the price of their leaders; it doesn't cost much to ci\rry a broader line, and chain store lines are of necessity narrow. Have special sabs of merchandise, outside your usual line, and ouiside of their line. Carry a belter selected stock than they can expect to carry, They are, as a rule one-man stores, and can only cater to a few people, who usually are the nonprofit paying customers of each community." Autocratic chain store buyers It is the highhanded method of chain store executives that are causing trouble in eastern centres of this country today. <'bain stores there are laying down the terms tinder which they will handle advertised products. They have become satiated with their importance as buyers. They recognize the fact that thev have an outlet for vast quantities of food. They are aware of the fact that manufacturers generally seek their outlet and ns a consequence the buyer has the upper The world's most famous baking powders To the housewives they mean purity, wholesomeness and reliability. To the dealer they mean satisfactory profit, satisfying turnover and satisfied customers. It pays to carry them. Made with cream of tartar,—no finer baking powders can be produced. Order from vour wholesaler. Made in Canada hand. Because of that position these chain store operators, through their buyers, are not a bit delicate about making their position known to the sellers. In this respect the chains undoubtedly have an edge and are using it to the fullest advantage. A manufacturer's representative calls upon the chain store buyer. The latter is an autocrat. He has an outlet which the manufacturer wants, ami is in an independent position. The buyer demands his pound of flesh in the way of the lowest priee. Having got that he then works on something extra. It might be a free goods allowance in consideration of plaeing the goods in all the branch stores or. perhaps a concession in some form for window displays, a special bonus on total purchase for the year or the payment for certain advertising space featuring the product in question. If it is not one thing it is another and these concessions amount to a considerable item in the course of a year. If a manufacturer is disinclined to "eome across" he is allowed to sweat. He meets with no encouragement on his calls. He is allowed to "cool his heels" in the outer office until such time as the buyer is ready to see him. The manufacturer's representative is kept on edge and in an uncertain position. If this does not gain the desired ends the manufacturer's agent is cast aside and told to trot out the sales manager of the company or some one else higher in authority. During all this time a competitors' product is being featured and a sly word here and there is dropped to indicate that certain considerations are shown by this competitor and the hint passed out that it would be advisable to offer something as god if not better to get the order. These chain store buyers are diplomats as well. They play the game for all it is worth, emphasize the point that the manufacturer does not have to do any "■"" 14 THE BRITISH COLUMBIA RETAILER March Preparedness I I The steady and effective advertising of Shelly's 4X Bread creates an increased demand and willingness to accept 4X Bread. Be prepared to get your share of the business— the buying public have confidence in the uniform quality of 4X Bread. And remember— every customer who eomees to your store for a loaf is a potential customer for other goods. SHELLY BROTHERS VANCOUVER VICTORIA NEW WESTMINSTER NANAIMO A Quality Product! IDr.Middletons X\ RONIZEjj | TIM NAM MWTtm WlKSW GENUINE Whole Wheat FLOUR A FAIR FIXED PROFIT FOR LARGE AND SMALL IS THE POLICY OF The Dr. Middle-ion's Food Products Company Limited Vancouver, B. C. " Hitch your wagon to a star. n Identify yourself with successful lines, in food products "Clark's Prepared Foods are undoubted leaders. Their excellence backed by tteady advertising has placed them in this enviable position. Make More Profit Handle a full range of the Clark Prepared Foods - there is a good demand for each and every one of them. 'Made in Canada by Canadians and Canada Approved are added appeals for Canadian Workers. W. CLARK LIMITED, Montreal Establishments at Montreal, P. Q, St Remit, P. Q and Harrow, Ont. WAFFLE BRANO FANCY TABLE SYRUP 18 EXCEPTIONALLY GOOD. Note: We could not improve the syrup so we Have Improved the container. Kelly Confection Co. Ltd. 1100 Mainland Street VANCOUVER, B. C. I!>25 THE BRITISH COLUMBIA RETAILER 15 specialty work in selling their stores and that it is worth something to sell headquarters and then see their goods placed Immediately in a 50, 1<mi <>r umio or more stores. There is no question but that they have a Ktrong hand ami by playing om* manufacturer against the other an* abb- to get what ihey want iu most eases. Where th«*y do not, tluy keep on plugging and never overlook an opportunity to indicate that larger orders and better coH&pcration could be obtained if certain conditions wen- met There Is no let up os their part to attain the desired end something more than the retailers can get in order t<» gain an advantage It in a question whether manufacturers can continue thin submission to the dictates of thc chain store buyers. Every time they put it over the ehain store operators have gained s point and solidified their strength. To say that the manufacturers do not realize this dancer and the ultimate arbitrary power that will be plae<d In tin* hands of the ehain systems is to sav that whieh is not true, They ate quite aware of the situation confronting them, but SS yet. have not found s way to overcome it Some of them are power* ful enough to name th« ir own terms ami conditions, but this is the exception rsther than the rule. In the end I In- bre&k mUSl eome or otherwise the manufacturer will become mew pawns Of the ehain store concerns. Canned Food 8hortage.-~Keports from the United States sdvist s shortage of canned foods which will be very apparent this Spring. The same condition ex ists in Canada Dominion Canners. Ltd., report their output of tomatoes and corn oversold hy 80 per cent This company's shares have risen rapidly. Established 18W Vancouver, B.C. J. W. BERRY Tea Importer BULK TEAS HEADQUARTERS FOR BULK TEAS I OFFER TO THE TRADE ISO Chests good liquoring Indian Bro Pekoe at 51 cents. Duty Paid., F.O.B. Vancouver VERY FINE VALUE Send me trial order. You will be well pleased. J. W. BERRY 198 HASTIN08 ST. WE8T VANCOUVER, B.C. INAUGURATE NEW SERVICE British Columbia Branch, R.M.A. Undertakes to Straighten Out Members' Taxation Problems for Nominal Fee. An additional service has lately been added to the schedule of activities of the B. C. Branch of the Retail Merchants Association, which should prove of very real value to members, since it aims to unravel the intricacies of Income Tax Returns. Retail merchants have in the past lost considerable time and money checking up their taxable incomes in order to make a clear-cut statement to the government, and the various amendments to the Income Tax Law have complicated matters to a degree, where the services of an expert are required to elucidate the difficulties encountered by the average merchant, The Provincial board have secured the services of <i. \Y. Thompson. P.CM., for many years special agent for the* Dominion Income Tax Deparment, and now managing director of Income Tax Specialists of Vancouver who will supervise any requests by members for this service, whieh must be submitted to the provincial office, A cheek for $10 is demanded and must accompany all income statements forwarded by the membership, same to be applied to cover any complications connected with extra bookkeeping, etc., and a special fee will be arranged at the time such statements are received, sn accordance with the time and work involved in auditing each individual ease. Members should not hesitate to take advantage of this service if they experience any difficulty in arriving at the true amount of income tax payable. LANKA TEA Recommend LANKA—its superior quality wins lasting favor. « Wm. Braid & Con Ltd., Vancouver, B. C. AT YOUR SERVICE Mr. RETAILER, ws Invlts you to make our new COFFEE HOUSE your headquarters when in Vancouver. Use our telephone. We are centrally located at 676 Seymour Street, opposite the Hudson's Bay Co., and one block from the Hotel Vancouver. Tea and Coffee served. W. A. JAMESON COFFEE CO. Gordon Jameson in charge 67« SEYMOUR 8TREET VANCOUVER, B.C. Phone Sey. 3723 ■H 16 THE BRITISH COLUMBIA RETAILER March TEA AND COFFEE SITUATION ki II iff i I By A. H. D. The Pacific Coast, whieh for many years received 75 per eent. of the Central American coffees, will receive in the next season probably not to exceed 40 per eent, as a considerable percentage of the coffee has been sold to Germany for use there and the Scandinavian countries at 2c per lb. more right along than this country disposed to pay. As regards tea, would say that black teas notwithstanding the fact that Russia is using but little, are practically 10c. per lb. higher than they were a year ago, and consumption increasing rather than the reverse Many plantations in India, and particularly Ceylon and Java, have sold quite a percentage of their tea at the ruling high priees for the seasons of 1925. 1926 and 1927. This indicates that some people must be strongly of the impression that priees on thee * grades of tea will be permanently high for a number of years. The control of coffee has now passed from the United States of Brazil to the State of Sao Paulo, and this state has determined to put an export tax on coffee of le per lb., beginning January 15, 1925. It is the evi dent intention of Bra/.il that this tax is to be paid by the consumer. Whether interests in Brazil have reason to be satis- fied thaf the 1925-26 crop is to be only an ordinary or a short crop, we do not know, but we do know that iu the last week coffee from Brazil has advanced to practically the highest point of the crop season, and all mild coffees have advanced to the same extent, prices now being is high as al any time during 1924. Whether Ihis will continue or not. we are not in a position to state, but evidently Brazil feels that it can maintain prices at the present high h'vel. particularly when such priees tiro being demanded in the very dullest season of \bv year, ENGLISH GROCERS Since 1910 more than 1.000 candidates In Kngland hav. taken examination* and become certified grocers. The Imm lute of Certified Grocer* ha* had a great Ntlmulating effect on the retail grocery trade in England, and because ol li» success there has won many advocate* for It* Institution In America. 441 Bought Health at a Grocery Store." That* what thousand* who have beta Ix-to-titi-d hy Klel-achmann"*-* Yea*l for Health **y tmajttne lhe good will, the Increased *ale* ol all product* which eome* to the grocer* who are lhe mean* of giving health to rutHlown people Show your Fleischmann package «ti*|*U> in a pro mlnent place. It will pay you through the fnSSA and groceries you ICU. FLEISCHMANNS YEAST The Fleischmann Company SERVICE ^MfM •>/** \ Sell Them by the Dozen During Lent # Feature them on your counter and in your windows. Make a special price per dozen. No other Sardines compare with them for turnover. Three out of every four tins of Sardines sold in Canada are packed by Connor. BRUNSWICK BRAND SARDINES Packed by CONNORS BROS., LIMITED, BLACK'S HARBOR, N. B. 1925 rn THK BRITISH COLUMBIA RETAILER 17 •SBC GROCERIES y PROVISIONS MARKET REPORT March, 12 1925. Tin* retail grocery business during the month of February, admittedly the quietest of the year, was not SS good SS January, although it showed quite an improvement over the same month a year ago, March business to date is also an improvement over last year. Generally speaking, indications for better business are quite evident for 1925, not only in Vancouver but in all parts of the provinee Building and home construction in Vancouver and suburbs is going ahead on a very extensive scale, indicating the faith of our fiuan- elal interests in the city. The Pk'u'ly Wifglv chain store system has arrived in our midst It is only natural that it should. This organisation have decided t»» eome tO Vancouver he- cause tlu-y realize that Vancouver is a fast growing city, and represents s good held tot their activities. line store has been opened to date, and we are given tit understand that two or three other stores are contemplated tot the immediate future. However there should be no cause for alarm on the part of the retail grocery trade The I'igyly Wiggly stores are {.rood dean com*** petition, relying on their distinctive system of doing business for their patronage. The fact must not be overlooked that theirs is a strictly cash and carry business, lacking in personal service and the many other eoitveiiienees enjoyed by the patrons of the rugular i^occry stores. 8ui!ar: This commodity seems to be holding hrm at today's (Mar. 12^ basis of $7.20 per ewt. for standard granulated, an advance of 10c since last issue. Funda- mently the market should be easy. With ample supplies available, there does not seem to be any possibility of material advances in priee. and it is anticipated that should there be any advance, it will be followed by reactions. Canned Salmon The merehanl who purchases sock- eye and Cohoc salmon on today's market will, in a ^h<>rt time find himself in the happy position of having his supplies well bought. Wholesalers report that it is Impossible to purchase any 1924 paek Koekcye or cohoc now. packers being entirely sold out Furthermore, practically every 11. C. cannery has already sold for export a big percentage of Its 1925 pack soekeve at prices in the neighborhood of $16.00 per ease for 91);t2 flat and $14.50 per ease for 48, Is tall. Whieh means that the opening price to the retail trade this fall on 1925 paek soekeye will be approximately $18.00 per ease for halves and $16.00 for ones. Canned Pork and Beans: The California Packing Corporation, packers of the Del Monte Brand, have added a new size to their range, known as picnic size, containing HI* ozs. nett and soiling at 95c per dozen. compared with the buffet size containing 8 oz. nett at. the same priee. Rice: The Japanese rice market continues firm. Local jobbers are selling on a low basis as compared with replacement costs. An advance in this commodity is very likely to take place in the near future. Vinegar: On and after April 1st, the sale and manufacture of brown vinegar, which has been artificially colored, will be prohibited by Federal Law. This means the elimination of Brown (train Vinegar in bottles, also 50'' and 70% overproof brown vinegar in bulk. White grain vinegar and 50% and 70% over- proof white vinegar will still be available. This action would indicate an increased demand for Pure Malt and Cider Vinegar. Retailers will have to this date to dispose of stock of the former grades they may have on hand. Lenten Season: During Lent the consumption of meat is discouraged by certain religious denominations This means business for the retail grocer. Here are a few suggestions to offer your trade during Inuit: Fish canned, salt and smoked; pancake flour, macaroni, beans, vice and many other staples. 3 to 1 Milk: Tlie popularity of this B. C. product has increased steadily since the recent change in priee. and at the new price of $5.70 per case, less 50 eents per ease manufaetttrers rebate, it shows the retail grocer a larger margin of profit. Furthermore, it is sold, on strictly priee maintained hrfsis both by wholesalers and retailers The manufacture of the economy size, the smaller tin. has been discontinued, it being the manufacturers intention to concentrate their efforts on the tall size. PRICE GUARANTEEING IN U. S. DECLARED NOT ILLEGAL. A question that has caused a great deal of conflict of opinion iu the trade in recent years has just been definitely disposed of by the fiat of the United States Federal Trade Commission in dismissing the eases brought against the Globe Soap Company, Fels & Company and the Hub-No-More Company, for guaranteeing the priee of their commodities against de- eline. Thc commission makes the flat declaration that the practice of guaranteeing the price of a commodity against decline is not in and of itself an unfair method of competition within the intent and meaning of the Federal Trade Commission aet. Many arguments both for and against this question have been presented at various times in this country, with the consensus of opinion unfavorable to the guarantee on the grounds that it tended to produce over-buying and speculation on the part of the jobbers who purchase more than they would on a pure competition basis: that manufacturers hold up the decline as long ns possible if guarantees are out, thus producing higher prices than supply and demand justified; that on a rising market the jobber gets the profits and ill < Wl |V ■wl . fl V I ; 18 THE BRITISH (OLUMBIA RETAILER March SELL THEM 1 Royal Standard It Pays for f^I f\l T|> Pushing ! 1 mmmXJ U I\ I 1 It's a repeater, and a business builder. i there's a pleasant surprise in every sack ■ Milled in Vancouver by /fo yom CIMf 0mer * Vancouver Milling and Craia Co. know what it is ? 1 Head Office and Hills: Vancouver I Stevenson's Quality Bread Ti liEETS every demand for the beat in bread production, and not 1VI on*y w™18 ncw CU8tomcr8 daily, bu* HOLDS THEM. Wise dealers never need to substitute— it can't be done the intelligent housewife of today knows what she wants and will insist upon it. Stevenson's satisfies on every occasion. - White, Whole Wheat, Raisin or Plum 1 Phone Fairmont 227 ^ ■ C V E IN OU IN O f\M T A 1 IHPl r tmw^mor* * ono QUALITY BREAD Stevenson Bros. Ltd. Bakery, cor. 10th and Willow 1925 THE BRITISH COLUMBIA RETAILER 19 not Ihe manufacturer, and therefore, should bear the loss; that manufacturers do not net any -iruarantee on the raw materials Ihey purchase for their products, while lh*'>" are put lo the expense of providing for funds necessary lo meet a decline in their manufactured artiele lhal may be foreed upon them; that this expense is added to ihe cost of the manufactured article and eventually lhe ultimate consumer pays it; that the practice puts a premium upon ignorance, in- efficiency, inexperience and ineotnpetney eventually to the detriment of ihe ultimate consumer* that is gives a large manufacturer a decided advantage over a small one who may not have as large a surplus for emergency, but who is otherwise a godd and efficient merchant, that it produces wiles of a product on the basis of the merchant's credit rather than thc quality of his product; that one manufacturer guaranteeing ni*ain*t decline in priee forces the entire industry to follow, since the jobber will not patronize the one who does not guarantee when others do; that no benefit acinus to lhe purchasing puhlie since thc retailer, on a falling market, moves tin* goods on his shelf first, these goods having ear-fled their part ai the overload ex- pense of the guarantee from tin* manufacturer to the jobber; that under this system the least progressive ami most speculative Jobber benefits the most ss he gets the largest rebates; that the final cost of all rebates paid by the manufacturer falls upon the consuming public; that since the practice encourages overbuying it brings on a reaction in the form «»f a slump thus producing over certain periods of lime sn unstablised market, causes an Increased number of failures, and thereby wipes out many competitors who have to pay rebates on a falling market and who were forced into the practice sgalnst their will, HEAVY IMP0RT8 OF RAW SUGAR During 1924 Canada's imports of refined sugar totalled 4i\- 926.370 pounds, more than doubling the preceding year. Ten million pounds of this increase was in importations from other British Dominions. The imports of refined sugar from the United Kingdom increased from 996,219 in 1923 to 12,241,559 pounds in 1924. The sugar imports from the United States totalled 21,867,000 pounds ln 1923. From Dutch East Indies very little was obtained last year and one from Brazil; the product of German refineries was also negligible. The total imports of raw sugar were 848,531.000 pounds last year, or 20,000,000 pounds below 1923, about equally divided between British and foreign. Exports of refined sugars were 35,000,000 pounds below 1923. or 84,029,000 pounds, the shrinkage corresponding with the exports to France. Shipments to Great Brtlaln dropped 12.700,000 pounds. On the other hand Germany took 1,108,000 pounds of Canadian refined sugar last year as compared with 780 pounds tn 1923. VANCOUVER TEA FIRM GET8 LARGE CONTRACT FROM FEDERAL GOVERNMENT. Tuck & Lightfoot Limited. Vancouver, proprietors of "Tudor" (ea and coffee, have been awarded, by Federal Government ihe contract to supply tea for the department of Indian affairs, Kegina. for the coming year. Montague A. Tuck, president of the company here, states that the government called for tenders some few weeks ago irom all the largest tea importers in Eastern and Western Canada. The contract calls for 27,000 pounds of tea to be delivered af Regina. Sask.. on April 1, and is roughtly twelve month's supplies for lhe department of Indian affairs. YEARS PROFITS OF CANADIAN CANNERS (Iros.* profits of f704.264.S9 are shown in the annual statement of the Canadian Canners, the operating company of the Dominion Canners Limited, which was issued February 26. The net profits are $460,474.48. which, with a balance in credit Ot $350,648.84 carried forward from 1924, makes a grand total of $811.123.32. GROCERY PRICES CURRENT Tht following art prices quottd for principal llntt of leading wholttalt flrmt. Prieei quoted art ntctsaarily tubjtct to marktt fluctuations. t. W, QILLtTT CO. LTO. Heya! V«aat— |>r caaa i Otto, pkg* to ruat* 2.30 *ur« Flake Lye— 4 doa In etM tti I room* 1,13 10 mm.*, 4 d„, m mf,f fi |0 Magic Baking Powdtr— 4 oa 4 dot . & S5 0 oa. i dot 7 "£ 1 oa 4 dot 9 tl* IS oa. 4 dot 13 6" 1% i to*o lota *•«»* toda. Caat No. 1— 1 ease (io Lib packages) & 20 6 caaea or more. . . . .. 5 10 ■I'Carbonate of toda— Ul to. kegs, p»r keg M0 ♦OO tb. barrels, per barrel 31 tt* Cauetlc toda (Granulated)— Per n>. 10 lb. canister (100 Tba tn caae) 1&>4 100 Iba. Iron drums « 1S*» Craam of Tartar— Tar dot. H lb. paper pkgs. (4 dot tn caaa)....1.3S H tb. papar pkga (4 dot. In rase) .160 H tb c*na with acrow covers (4 doa. In ooa«) „ 1.60 1 Ib. rana aerow covore (3 dot In eaae) M6 I tb. aquare canlstera, Vfc doa. In caae) 63»i lo lb. woden to**** "^ 23 ft-, wooden palts *V 1<m lb. lined kegs - -J.1* 3*0 tb lined barrel* *' KELLY, DOUGLAS 4 CO.. LTO. Nabob Produete Allspice. No 3. linn dot LM Unking POWdtr, -18 12 ot. dot 2 65 tukina Powder. 12 24». dot 8 30 Making l'owd«>r. 6 5s, dot IR 10 linking Soda. 60 Ik. can© I 30 ftnklnt: Soda. 24 Hs, dot • -W Horax. *o*. dot. «7* Black Pepper. Una. dot 100 Celery Belli glass, dot 100 Nabob Coffee, small tins, each . 33 Coffee, 1* n> *2 custard Powder, dot 1.00 Qlili-k TtrpiOOt, dot •« J 00 Chocolate Pudding, dot •■- LW rbiti I'owder. email, dot i.*» Cinnamon, 2 os, tin*', dot j 1* Cayenne Pepper. 3 tin**, dot 120 tMo'vet. email, dot : J 'tO rurry Powder, 4 ot. nix***, dot 1 ■ <& Cream of Tartar, 1. £?!? Croam Of Tartar. *s*. tins J*** Cream Ot Tartar \a». ;-3" r,tnf*r, email, dot ..... » - *«W Extracts (except vanilla) 2 ot. dot 1.60 Extracts (except vanilla) 4 ot dot 4,6 FMraota (excopt vanll>a) t ot. dot S.W Extracts (except vanilla) 16 01 doi 17.00 Vanilla Extract. 2 ot.. dot. „ 3.00 Vanilla Extract. 4 ot., dox. ..„ „ S.T6 Vanilla Extract. S ox., doi ~ 11.Ot Vanilla "Extract. 16 ot. dot. 11.00 Mace, small, dot 1.60 Nutmeg, small, dot 1.26 Paprika, small, dot 1.35 Pastry Spice. 3 tins, dot. 110 Poultry Pressing, Sage. Savory, Thyme, Tumeric, tin*, doa 1.06 Pickling Spice, dot. No. 3 ti Marjoram. Mint. Parsley 1.16 White Pepper, tins, dot 1.16 Castor Oil. 2 ot. dot - 136 Castor Oil. 4 ot. dot 2.30 Epsom Salts. Ms, dot 60 Erult Colors. 2 ot. dot 1-76 Icings (Chocolate, Rose. Pink. Lemon Vanilla. White. Almond. Orange) dot. 1.46 Jelly Powder, dot » Lemonade Powder, dot '•*• Mustard. Is. dot *M Mustard, Ha, dot Jf" Mustard. Hs dot I.«J Sulphur. Hs. dot W Tea. Green label. *•**, per tb 'J Ten. Orten Label, la. per tb W Ss, lb. packages jjj 5 tb. packages - 1!" Tea. de Luxe Afternoon, 1 tt). -.. g Tea de Luxe. Afternoon fts per lb »- Tea de Luxe V4« P«r Oi *" Vinegar, doa ,,w (Conlnued on page 20) 20 THE BRITISH COLUMBIA RETAILER March A B.C. PRODUCT CONTAINS NO ALUM Increasing Sales Larger Profits to You. INTERNATIONAL BUSINESS MACHINES COMPANY HOLDS SERIES OF SALES CONTENTIONS ACROSS CANADA A aeries of sales convention* extending across Canada ha* just been concluded by the International Business Machine*, Company. Limited, makers of the well-known hayton Scale*. International Time Recorder* ami other business devices Th< series opened with a successful two day convention at ih< King Edward Hotel, Toronto, on January 19th and 20th, at tended by the company's Ontario sales force. This was followed by a similar convention for lhe eastern territory, hel.i at the Mount Royal Hotel, Montreal, on January 22ml an«! 23rd. and a middle western convention at the Fort Garry Hotel, Winnipeg, on January 2J»ih and 30ih. The wriM tm eluded with a Pacific Coast convention In Vancouver early its reir.t;*,r>. Th<- COnVflQtlO&l ■*• r■■*■ pr-s.ti'-d over b> Mr. F \\ Nichol, assistant general manager In charge of sales, and n ports iron ail lerriioi en t&S*eoAot\ so opumisljc outlook foi business conditions generally in 1925 Mr. J B. Ugsbury, n cent); appointed vice president and general manager in sur cession to Mr F K Mutton, was present at the ron**enllon** and told of the splendid n-eurd made by (he affiliated mm pany. International Musim-a* Machines Corporation nt Mn* York, during the past year, and of plans that are under way for the development of new busines* device* of an interest Ing character At the Montreal convention Mr Oscar |V|l*«t ier, of the BsstetD Canadian sales force, who hold* She individual sales record for both Canada and the tolled Stat*?.. gave an account of the convention at Atlantic City, from which he had juat returned The Toronto and Montreal COD ventions were addressed by W C McNaught. of the TorOBto office of J. J. Gibbons Limits!, and the Winnipeg convention by Mr Gordon Hunter, of the Winnipeg office of th.- *anie company, on "Advertising in Us relation to Sale* * WILSHIRE HEAOS FLflfVCMMAN CO la Made President Succeeding Julius Fleischmann Joseph Wllshlre has been elerted president of the FMs*h mann Company, following the death of Julius Fleischmann rt cently In Florida. He is 16 years of age and has been con nerted with the rompany for 2? years .starting as a packer at $7 a week and advancing to thi- point where h« was vice president Now he is its head. Wllshire was subsequently a salesman lor Hie company in the CUtdOSUl office, then be came its purchasing agent, supervisor of agencies in the we«? ern division and general sales agent In Mexico. ln his will Julius Fleischmann left 20.000 shores of the Fleischmann Company to "certan employes" wheh are lo be dlstlbuted by Max Fleischmann, hia brother who, the will says "understands my wishes" At the present market this block of stock is worth $560,000 (Continued from page 19) THE W. M. MALKIN CO., LTD. "Malkin'* Beat" Products. Arrowroot (St. Vincent) IV* oa clna „ ....por dox. U0 Dl*/» °* per do*. IK Baklnf Powder (Pure Phosphate) Wtt,°* - t»er dog. 1-00 J2/2'*» per doz. 9,60 «/»■ per doz. 17.2.1 Baking Soda Wi OI* ctn" P«r <to*- •« 13/1 Wt. ctns per d0,. jo Cocoa. **/' °»- - * Per doz. 2.26 Coffeo (vacuum Pack) 1 Ih. tins per n> .68 Cream of Tartar (99-% pure) 12/4 ox. ctns per do*. 1.23 12/8 o*. etna per doz. 2.0f 12/la tins per doz. j.oo Custard Powder 4 o*. etna per do*. 1.00 8 os. ctns per do*. ].90 Drug Sundries Borax. 12/4 oi. per doa .76 Epsom Salts 12/4 ctns per do*. 46 8ulphur, 12/4 os. ctns per dos *10 b. »„ . All other E*ir£-*t*» Vanilla Flavors •*■*/* os. .per dos. 3.00 2 60 12/4 os. per dos, 6,76 ? o* per do*. 11.uo 16 o* ..per do* 21 00 23 o* per do*. JO 00 Glycerine 13'2 cs his per dos 12/4 0* bis per do* Honey 24/8 o*. Jnrs .. per dox, 24/13 o* Jars per do* 24/2s tins p«r dos. 12/4e tins per do*. Jelly Powders (till flavors) 13/4 o* per do*. Lemonade Powder: 12/4 os ctns ,per do* 12/8 os etna n ..per do* Mustard 12/3s tins p^ do* 12/8s os tins per do* 24/Is tlna por do* 12/5 tins per It, Spices and Scasonlnga Mace 12/3 tins per doz Allspice 12/3 tlna per do* Cinnamon 12/3 tins per do* Cloves 12/3 tins pw do* Curry Powder 12/3 tins per do* Chill Powder per do* 'linger 12/3 tins per do* Marjoram 12/3 tins per dos Mint 12/3 tins p*r do* Nutmeg, 12/3 tins per doi 4 76 too 17 00 14 oo 1 **•*, 826 22£ 300 4 6n 1.00 .18 i.n 2 23 1.60 4 80 8 60 1 10 1 tin 1 10 1 40 1 26 1.C0 1.10 1.16 mi 1 60 Paprika 12 3 tins Parsley 13 3 tins Pint-try. mi Bed. 53 8 tins Pepper, hlttik. 12 S tin* Pepper, «-a)i»nne jj j tins Pepper, while, 12 3 tin* Pickling Spire 13 J Poultry Dr-eesini 12,3 tm« Na*-*-. around 12/ tins S.IKe. iut,h,.,| |I J [\m .St,\-„r>- 12/3 tins Thyme. 12 3 tins Ttimerlr, 12 <3 tn.« . ,... Whole nnnnmnn, 13 etns . Whole Nutnteca, 13 rtfi* Whole Pirkiing 13 etna .. Celery Halt taper lot* . Curry Powder, taper Iwts . Tea loo/u Id/UI w/1* nod 12/ils 20/^* assorted Vinegrr 34 qts Mi«rn nlnde 12/1 litho tins .... ... Jams. Assorted l|/4 tin* Apricot 12/4 tins Black Currant 12/4 tins loganberry 32/4 tl»n .... Raspberry 12/4 tins P*r doa P**r dos per do* P«r dos per doa per <k'» per do* per do* per do* pei dot, per do*. ,per do* . per do* per do*, per do* , par do*, par do*, per do* per th per It* , prr tt> per W>. per do* per do* per do*. . per do*. per do*. per do* 1 40 1 16 I 18 1 0^ 1 Jo 1 18 1 II I M 1 (IA J Dl I M 1 iX. I nh 90 ,tm «A 1 60 17* S9 'I 2 40 7 6***- 8)5 8 60 & (0 8«o 160 J 1925 THE BRITISH COLUMBIA RETAILER 21 Dominion Income Tax Regulations Synopsis of Income Tax Law—1924 Amending Act Provides Several Important Changes. (The following summary of tbe Income Tax Law is compiled for the benefit of the readers of the "British Columbia Retailer" in a desire to assist the merchants of British Columbia in the somewhat complicated task of filling out taxation returns.-—Ed) Although tlu* majority of our readers may Ik* eon- versa nt with tho general idea of I'tHiim out income tax returns, then* nre points whieb should be very elosely followed, (['specially in regard to new regulations formulated daring 19fc Every taxpayer i* to obtain the form on which his return i* to be made dither from the Inspector of Tax- ation for hia district, or from the Pott Office, and must lilt iu this form, giving full information regarding his income, and mult calculate the amount of his tax. This return must be delivered to the Inspector of Taxation by April 30 1025 accompanied by payment of thi- tax in full, or an installment noi hss than one quarter thereof. The government reserves the right to demand, in certain eases, that returns shall in* made, even if no tax may i»»* payable, and such demands must be fully. snd promptly mei Dates upon which returns must be turned in. Tin* returns should be filed by March M sre ss follows*. Executors and trustees relating to revenues snd estates, and trusts under adtoiiaJstra- tion. Employers and Ineorpor- sted companies with respect in employees salaries, etc Incorporated companie with reference to dividends paid to shareholders. Returns embracing Uu* following must be filod by April uti. next Statement of Income of in- dividuslSi Farmers' ami Ranchers' returns, Incorporated companies returns of income, Twenty-five per cenl of the total lax must accompany returns, and tho balance must be paid in three two-monthly Instalments due, June 30, August :U ami October 31 respectively, each Instalment bearing interest at liV as from April :H>. It is advisable, wherever possible to pay more than a quarter of the tax i»y April 30, as by so doing the penalty provided for tinder-payment is avoided and a saving is effected of interest of balance outstanding. Penalties for Noncomnliance If the taxpayer's personal tax is sent in later than April 80 a penalty of five per cent is added to the tax, with a maximum limit of $500. Companies, executives, trustees and guardians not sending In returns of information by March 31 are lined $10 for each day of default, bui not more than $50 in respect of any one return. Employers incur a penalty of not less than $2.00 a ith a maximum of $50, for delay in filing returns of wages paid. If less than one-fourth of the tax is sent in with the completed forms the penalty provided, in addition to the 6% interest regularly charged on deferred instalments, is an extra charge of 4% per annum on the deficiency. The local Inspector of Taxation sends to the taxpayer, in due course, an official acknowledgment of the payment of thc tax. If the government officials find that too much has heen paid they will return the surplus, ami on the other hand if. in their opinion, too little has been paid, they will demand the payment of the balance due. with interest. Don't Withold Information. The government may demand any additional information from a taxpayer iu order to satisfy itself that his return is accurate aud complete, and the taxpayer can he compelled to keep such records and accounts as the Minister may prescribe. For each day of default in this respect a fine ol $25.00 is stipulated in the Act. ln addition to this the government may compel any person who has had business relations with the taxpayer to produce such books, documents or other data as may be deemed necessary, with a defaulting levy of $25. False Statements. We do not consider it necessary to comment on such a practice. A fine cf $10,000 and six months imprisonment is a possible result of such unwise procedure. Incomes Taxable. Income tax regulation applies to everyone with an income of $1000 a year (2,- oiMi if he or she is married), residing or ordinarily resident, or who has lived iu Canada 18:1 days during the year, or who is employed, or who carries on business in Canada, or. not being n resident of Canada, is paid for services rendered in Canada (in this ease the law applies only to income so earned). Persons In corporations non-resident in Canada who derive an income in form of rentals from real estate in Canada are taxable. If a taxpayer finds that, after making legal deductions and allowances, his income is non-taxable, he is not absolved from making a return, for if the gross income is sufficiently large to be taxable, it must be shown to the satisfaction of the Minister, that the taxpayer is entitled to the exceptions and deductions claimed. 00 rn rilK BRITISH GOLUMBIA RETAILER March How to Calculate Tax Having made out a true return from gross income for the year from all sources the merchant should read carefully the following exemptions:— 1. Interest on Dominion of Canada War Bonds issued tree of income tax. 2. Pensions granted to any member of His Majesty's forces, or of forces of His Majesty's allies, or their dependents, on account of disabilities suffered in the Great War. 3. Money made by speculation outside the ordinary course of taxpayer's interesl. (By an amendment made in 1923 power is given to the Minister to define thc chief occupation of the taxpayer, and determine which occupation, of combination of occupations, should constitute the chief business of the taxpayer for the purpose of the Incoiiie Tax Act). 4. Legacies, uifts. and proceeds of life insurance policies, but not the interest earned through the in vestment of same. 5. Annuities under annuity agreements. Deductions from Income. Expenditure for any of the following purposes is also to be deducted from gross income in order to arrive at the net taxable income:-— 1. Taxes, fire insurance, and repairs on land or buildings maintained for the purpose of securing income—not t.n the taxpayer's own residence. Depreciation may be claimed on such buildings. 2. Interest on loans, but excluding interest on borrowings for personal or living expenses and on any mortgage on the taxpeyer's own residence. ."». Ordinary business or professional expenditure, including travelling expanses. ■I Any monies paid iu connection with Superannuation Funds or similar plans 5. Carrying charges on securities, nol exceeding the income derived from them Charitable gifta and subscriptions io benevolent institutions cannot be deducted. Care must also be taken not to deditet any losses ineurred in outside business transactions from ihe income of ihe chief business of the taxpayer. Profits realised from speculation are not taxed, ami conversely, losses realised from speculation cannot be deducted. The law allows exemptions for the purpose of the Normal Tax only, as follows: 1. $1000 if the taxpayer is unmarried, or a widow. or a widower with no dependents, or 2. $2000 if married, or 3. $2000 if unmarried or a widow or a widower and has dependent an> of thc following persons: < 11 A parent »»r grandparent, (2) A daughter or abler, i'.\\ A son or brother under twenty-one year?* of age and incapable of self -support on account of mental or physical infirmity. An additional $500 for each child under eighteen years of age dependent upon the taxpayer for support All dividends received from Canadian companies doing husiness in Canada, which are themselves paying income tax- that is any such Company having an an uual net protit exceeding $2000, (CofiUftsed *»» p*n* wi OUR WHOLESALE DEPARTMENT ALL enquiries receive IMMEDIATE ATTENTION Carries a complete line of GROCERIES and TOBACCOS QUALITY GOODS WRITE OR PHONE POR OUR REPRESENTATIVE TO CALL ON YOU H.B.C. Teas H.B.C. Coffees H.B.C. Spices and Extracts H.B.C. "Imperial Mixture" Tobacco HJJ.C. "Cut Plug" H.B.C. "Fort Garry" The ever Famou. H. B. C. " POINT "* BLANKETS ADDRESS: 325 WATER ST. VANCOUVER, B. C. U •MC«HM*oM*tcr> **x a" am >mn> | ■C Phon« SEY. 5131 1925 THK BRITISH COLUMBIA RETAILER 23 IMPORTANCE OF STANDARDIZING C08T ACCOUNTING Address by A. M. Lester, vice-president of the California Packing Corporation, San Francisco, before tbe Fruit Section of the National Canners Association in convention at Cincinnati, Ohio, January 29, 1925. The subject ol cost accounting assigned to me by the Chairman, is a peculiarly difficult subject to dis- •iish. Kach caniur considers his costs aud his system as sacred as he does his pet brand. If 1 discus* it tot* fully 1 am going to give you the secrets of the eorpora- tion which I represent; niul if I don't talk enough, you won't get anything OUl of it It would be surprising to you to learn how many panners bsve u«» cost accounting system whatsoever, and this despite tin* endeavors of On. local and tin- national associations to impress upon their members lhe importance of accurate and permanent cost records. Vou will recall that th«* Federal Trade Commission a iVw years ago commented on the lack of cost accounting systems of tin* merchants and manufacturers of this country and urged upon all trade associations the in- Ktaliation of simple, Imt effective systems Frequently more frequently than any of us Uk<* the California Packing Corporation la offered for purchase properties of canners whs bavt fallen or are falling by the wayside, and in mv Invcstigstious of their books, I have heen struck by their lack of knowledge of their costs, which in most eases has produced the result of sending them to our doors. In speaking of "Standardized Cost Accounting," you must please understand that it is not expected for a moment that all canners will arrive at the same eosts, nor indeed is it wise that they should, as conditions very in the several producing areas of the various canning sections, .no collusion nor even conversations between the various canners is contemplated in this expression. But it is hoped that those having the best interests of the canning business at heart, will see that there is a sound cost accounting system in their organization to show the actual costs of the various containers for each of the varieties that they produce and for each factory in whieh they can them. There are one or two words of caution which might l»e given to canners without actual cost accounting experience. In thc first place, get a good cost account in your organization—don't get a jack-leg one. You re- inemhei* the story of the darky, who upon oath, was asked by the District Attorney, what was his business? "AlCs a carpenter, snh." "What kind of a carpenter?" "Ah's a jack-leg carpenter, stth." "Please explain to the court what's the difference between a jack leg carpenter and a regular carpenter." "Boss, ah diinno how to 'splain it. except it am the same difference as between you and a fust class lawyer." So, gentleman, get a first class accountant. Don't forget that one swallow neither makes a summer nor quenches a thirst, therefore, one season's re- (Continned from peg** %S) P BURNS A CO. LTO. SHam-oc** Products. V»:*»hir«< rolled skouldefa peg* tb UokCd hstni, with SaWtmattSJi POM ft Creamery Huttaf, ikamrock, cartona Cheoee, Canadian, Iftis*. i>*x It* »'*• t"ht*fw<, Canadian, twin, per tO, • «* Compound, Carnation, No I. lt**co»a Mi li i kmtpotmd, CkmMttoii No **•■ KMsumi I ' <*-.K«-.| h.im«. Hh»msm*k. per tb Dominion h»m*. 52-1# tt>» Dominion bttooo, t»M ton, pot tt* Dominion bacon, IS*M to* por fi> i >-.-i itv..!; ihouldoro, i»<f»<f«t and roiled Dripping*, boot, il'1 bricki Hema stmmrock, pot tb Kama, iMtttr.i niul rolled, pw n» Head Cheew, 5-tb. Iln», well Ji-IHi.il tongue, per tin Lord, Nt» j. 12 io caae Lord, Ko li 2n to < *.»•*" Lard, < niton. Ik-lb* Lard, No 1. carton*. 3«tlt'* Mincemeat, kit*. 2&-th, net. per tb Meat t,or»f, p«r lb iVirk Pies, por do* Pork, rossi teg*, with fit«»**H»K, Ik shx.k.-i n*h. Slpport, lot i^i it' 1** IS VI SI .1* Jo *»? 25 M to ii :t» 33 *»« 1 60 ini lltO it* ,%Vm .11 .11 35 37 ll -Stnoltod fish, kippered salmon. 10* snd Ids, per to .. .1* Rmoked ('ml. 30» imt tt» H Stfootod fuwl, per It' *" Rtileeted Chicken, 1 ior tt> • -"* TMB ROYAL CSOWN SOAPS. LTO. Vaneouvtr Priee Llet—P.O.S. Vancouver, er New Weetmlneter. Ttrme Nett SO Deye. "Apex"' Soap Flakes. 24 1 tb pkts. box 4 10 Apex" Soap Hakes, if l lb pkts. box i.4« A Iji Franratse i*aJ<Ule. box of JS „ 4.05 Blue Uottied, box of 20 * ...... « 25 Crown oatmeal. 24 «*. box of 144... 4.15 Climax or Montreal (wrapped) box 25 €.00 Oolden vVeat, u t.«»x **t its* ... 5.oo tloWen Went Powder. 3 tb box of 24... 6 60 QOtdok Oar. box of 30 2.56 Klondyke t wrapped) b.»x of *5 6 00 Klondyke (oaarrappeo*) Ih>x of 25 5.$5 Klero GljcfHnp. box of 144. 195 Ur.fn (unwrMppedl box of 100 -... 3.15 I.K|»k1 Ammonia, 2 dot qt». box of M... 4.10 i.l«1uUI Ulu«. 2 d»« »jtt. box of 14 4.10 Mvrhanle'e Tine Tur. box of 100 5.60 MtHhanteii I'lne Tar. box of 50 2 »0 ollv« Candle, cakca. box O" 200 4.55 PrtmroM (wrapped) twx of 25 4 60 Ktitw intrd unwrapped, iwx of so 265 Perfect (anwrap^ad) U)x of 100 3 8> Write for Toilet ami Hotel Soaps. Sjieiial JM-Ices on 5. 10. 25 and 100 hoses Pen-dray*"! i-ye. bos of 48 5 35 Pendra*?1! l'owdereit Aininonla. box 24, 3 85 Special prices* on 5. 10, 25 and 100 boxes, Pendray's Watar Qlaaa, Egg Preaerver— CaeOI 24 tins per case 4.60 llwl CrOWn, box o f25 4.60 Royal Laundry Klnkes. SS'i. In bt»ls .14"» (Special price on contract) (loyal Crown Boap 6s ins 5.6o UovtO Crown Poafdar, t'»x 24s only i.eo |{o\nl Crown I'owder. lib, Ih«x of 50 . 4.00 Itoyal Crown Cleanser. 48 sifter tins 3.80 Itoyal Crown Lye, box of 48 5 36 HoytU Crown Naptha box of 100 4.10 Koyal Crown Powdered Ammonia 1 lb 3.86 White Wonder, box of 100 6.25 White Swan Soap. 5s box of 120 5.00 White Swan Naptha. box of 100 4.80 Whit.- swan Washing Powder, box of 24 50o THE CANADA STARCH CO. LTO. Laundry Starchta— Canada Laundry Starch. 40-lb box .''*'.<% Canada White Gloss, l-tb pkga Ok-i* Acme White Gloss, l-tb pkgs 03\ No. I White. 100-n> kegs 10 Kdwardsburg Silver Gloss, l-tb pkts »i>-n. t-"*!** Kdwardaburg Silver Gloss 8/6* fancy tin canisters, 48-tbs. ' »>lwardsbveg Silver Gloss, 100-tb keg-» 10*\ Celluloid Starch, iboxes of 45-pkgs per case) l.t'i Culinary Starchee— lu-nson s Celebrated Prepared Corn. 40-lb Iwxes, per tb UVi Canada Corn Starch 40-lb boxes, per It. 9% Challenge Corn Starch 40-lb boxes per tb 09-k Caeco Potato Flour 40-lb boxea, lb .IS Maxola Oil— Masola Oil. ts 7.95 " 2a ..„ 7.45 " 4s 18.il) " 8a 12.85 Corn Syrups—• Crown 2s. "J4 to case 1395 5m. 12 to case 4.50 10a 6 to case 4.10 2t)a. 3 to case 4.00 Lily 2s, 24 to case **** 5s. 12 to case 6 00 lOw. 6 to case <••• Karo, 2s 24 to case M* 5s. 12 to case *«»¥ 10s. G to <*ase i-«0 22 ■ M - f'.l [ I \ it iv: 2 24 TAB UKlTlSlt COLUMBIA KKTAILKR March i ( suits iii either yield per ton or wastage per thousand empty cans and so on, must not he considered as conclusive for every year. It is much better to average np as many years as you can go '>«('k in determining eases per ton. or yield ol the various grades of tin* several varieties and the other factors whieh necessarily change from year to year ou,account of the condition of the crops when received, their degree <>t" ripeness, etc., ami the speed or care wiih whieh ihey have heen prepared—the latter being sometimes beyond the full control of the canner. It seems almost a bromide to say it, hut in preparing a cost, one should include every element of cannery ami overhead expense. If you do not anticipate every expense in your eost accounting, you must make up your mind that your surplus is paying anything which you have omitted. Now if you want your surplus to stand the expense of experiments, for instance had debts, box brands, trade mark expense, association dues, etc.. all well and good, hut there is one thing eertain. you either have to get every expense into your costs and therefore out of your sales, or you have to dig down in your own pockets to pay them. Some canners operating their own business evidently consider their time of no value—and in fact their canning properties likewise, as I Hud they often fail to enter into their cost reasonable salaries for the work they do, or the use of their personal property for can- nery purposes. Some canners seem to have the idea the railroads carry freight from cannery to seaboard for nothing, as they will build up their entire costs upon the basis of nn K.O.B. cannery delivery and not reeojruize addition d freight charge, when quoting P.O.B. steamers, The item of wastage is an Important one and should be carefully scrutinized annually. Wastage is an Important element of eost, not compensated in any man ocr and one should remember empty cans wasted, for instance, represent more than the original cost of the can, not only inbound freight of lhe cans and upon their containers, but frequently drayage, stacking, ami the freight return upon the empty can crates, Simii .irly with wastage upon sugar, salt, box shook*, etc. Ia conclusion, that great canner, Mark Twain, is credited with stating that there ate two times in | man's life when he should not speculate, i.e., when he can afford to and when he cannot j and conversely, there arc two times in a eanner'8 life when he should study his costs, i.e. when he is making money and when In- isn't. AMENDMENT TO FOOD ANO ORUCS ACT Announcement is ttui«t«- from Oil»-*» of an amendment to reputations governing the food ami Inm* Act which la »» follows "Subsietlon ll O), section XVI ("smear otut Rotated Sttbttaacee) ol the said ragtUsUeoi is feere&y deleted snd th<* following substituted ttwfor "It («•) Com tfyrup la a mixture of gttfeOSi *»ilh VSSJOi syrup OuRftr cane syrup, sorjthuni syrup, fflolasftfn r«*finer»* syrup, treacle, sto.), with or without th«» addition of bamtaas flavouring substances (thc flavour of which must not tOSOtn hie thc flavour of n»apl»), and contains not room* than thirty five (3fi) per con! of water and not mors than three (S) pot rent of ash " WATCHES CLOCKS JEWELRY ETC.. ETC. Swiae Nickel Watch with Silvered Dial, 92c. net ae above—Radium Dial, $1.08 net. j We have been serving the West- \ \ em Canadian trade for the past j j twenty-two years, and are now in : j a better position to serve than ever j : before. Cuts show two oi our I 1 1 * : : regular items. : STRICTLY WHOLESALE ONLY • Amer can Alarm (fully guar- j anteed) j Caee Iota of 50 St. 10 net : Broken lota %>22 net WESTERN WHOLESALE JEWELERS Cor. CORDOVA AND CAMBIE STREETS VANCOUVER B.C, |!»2-"» THE BRITISH COLUMBIA RETAILER OK a..* DRY O0OD3 OUTLOOK. There Is a pronounced feeling "i" optimists for the early future, Slid lu every aectiou of business tin-re is a li-ndi-nev !<• i< I'.ud the spring rn :i period whieh will usher in mueh brighter conditions in every way. Etc- tiiHers sre expressing this opinion in all scctfpits of thc \V»st. nucl there K gcucrall) more confidence expressed in p-rcsent commodity joins, which tire generally hold- inn firm, with certain advances registered in many lines There appears to lie more activity in manufacturing •md wholesale lines, and the shipping of spring orders Sias Ih . xi on the whole satisfactory. Though orders eaiimu tm y*A h* said to be heavy, tin- movement of Ir** goods is increasing, -several houses showing a good Inrnoi ■** Woollens. Business In woollens i*** somewhat restricted, an* 1 lm*»«-rs nn not in**iin«-d tO look very far ahead of their needs, shoti'h vaiins nre constantly stiffening, Cloth supplies have turn within narrow limits for some lime, hand i" n»on;h buying being insufficient to guar- antrt carrying heavj stocks it is probable that the advance of wools on the British markel will stimulate domestic call Bidding lias been strong at the raw wool sales in l^nndon, attributable to a heavy continental demand, which now*, however appears to be abating to Rome extent, iVoss bred varus have advanced considerably, owing to the facl that the highest grades are altogether too high for buti is to consider As a result Canadian wool jo ie. s have stiffened, bul with the reported diminution ol European demand, there is nol likely to be mueh mhiiriv iu Canadian markets during tin* nexl ten months Of late, cloths and varus have continued to sell more freely, but on v. rv close margins and si ill not in nor- mai future delivery volume, Finished goods products have been moving better, and there have been moderate gains in future commitments. SPRING STYLES AND COLORlnOS The almosl nevere, straight-line silhouette whieh prevailed last season Is rendered perhaps more pleas« ing bv the intricate inventions In trimmings and general detail vvhieh go to make the new spring creations. There is more independence seen between thc dress and the eoat than formerly, whieh means that either may be sold independently, which is a big advantage to the retail merchant. Two of the newest ensembles art? thc coat of seven-eighths length with double-breasted front and worn over h crepe or kashs skirt, and the loosely- fitting coat worn over a printed silk or self-material frock Invariably these coats aw lined with n print. Two-olccc -nits are perhaps thc most popular, with double»brenstod coats, and in three-quarters, or seven- eight lengths Some of tin* re.parato coats are after tho style of the English topcoats, others are of velveteen and semi- tailored. A few designers are favoring the very loose coal with a wide Hare at the bottom and fur-trimmed. Long eoats as part of the ensemble suit should be an added incentive towards the use of the blouse, particularly the tunic. Many New York stores are selling slijis to match the tunic with every call for the latter. Bright colors arc noted everywhere, red, brown, green and powder him* being probably tirst. In the broadcloth materials, there is a marked use of a grey blue shade. I'litra-smart models have godcts at the hips in contrasting colors. One of the new ensembles (right) that are enjoying such popularity this season. This tailored coat (left) known as the "Prince of Wales," is chosen by many smart women for street and sport wear. A slight fulness in the back is held in place by a belt. Tailored Mouses eontiiitie particularly iu while and sand shades, White voile models, many smocked around the neek and etitTs. appear. They have loitj", full sleeves caught tightly at the wrist and are often embroidered in brilliant colors. Fagoting, beading ami imported hand work of various kinds are other good features, Colors Colors this spring will be chiefly in the pastel shades, powder, almond, green, blue, rust, salmon. biege, chartreuse, peach and bergundy red. Competition between the straight slender lines and fullness stiM goes on. with the former still predominating, but it would appear that material and eolor are iM : ' ' A: THK BRITISH COLUMBIA RETAILER March P Double protection against "runs"—silk, reinforced for wear—price $1— and color pages that no woman can pass without a second look. These outstanding features are bound to make "Green Stripe" a fast moving line from the first. Be sure to display the "Green Stripe" Counter Card. A postal card or phone call to your nearest Monarch Branch warehouse will ensure prompt filling of your orders. TM*«dvrrtMrment appears-" March %**■**• Wftt Farmer, April Canadian Home Journal, MadLean'a Magatine, May Western Home Monthly, Majj OtOrtti DUNN VILLI*. ONTARIO*. Btomttt O\otohttm*amt TOR* »N T«>-0|JMt R vW ng. MONTHS \l It. ll fn tmu S«4W n» caloaay~otM iMfae** Tun-**.**. VANCOCVSa—MMCtatdi lt!.*k. roRT arthi;r-~A3| KCtuatMrtud st MONARCHIKNIT hosiery yarns andoutergarments H P'^-^""1' ' ' 1926 THE BRITISH COLUMBIA RETAILER 2 j. i sors more important than any definite style trend. Styles nf 900,000 bales over the pre-war consumption Cot- will be subordinate to material and color, ton consumed in the mills of the Cnited States during Skirts m fashion centres arc short, especially in the the 1922-23 season actually exceeded the 1913-14 vol- s|,-.rt models. Camel hair in natural pastel shades will uiih* by more than 1.00(1.(10*0 bales. The world at large ],« favored for spring wear, while various striped docs not use cotton goods to the same extent as do the effects in silk and cotton will be Been during the sumcr people of America but the gradual growth of world months population since 1913, estimated in 1922 at about 7 Children*' Section per cent, makes it appear likely that even this sea- Children's and juniors' dr. ss.s are becoming so son's crop would be inadequate did we not have to much like those of grown-ups that they may he almost reckon with the inability of many people to purchase said to be exact copies. The ensemble suit, (for ex- cotton goods with the same freedom as before the war. nmple is very Important wdth little girls, the only diff- l^rthermore no abundance of competing fibers is „v„ee h,,,,-, that the shun as well as the thrensquarter available, wool and flax being notably scarce and the «Mt «s Used laid* and prints ui all kinds are „, de- jH,.st,,)t pn)t|ur.ti:m of silk ;m<l artificial silk together maiul for youthful rrocks. Gay embroidery ts good, amounting in point of poundage to onlv a little over Real Valenciennes and very Rue lacea arc the <hs- t)!1(, jM.,. (..,nt o! tli,t „t* (.uttoll tinguishing "ensures of the roile party dress.•> Ool- mi ,, , , ,* -,- i ,. f , ,-'..i i • .« ' "'" lm*s' "t world eotton crop appears adequate not srs an* as diversified as those of the little girls moth- i • ,i ,• .. e ,i i i *,- .. i-i ., , ,, ,. ,, . * so mtieii m the light Oi the demand tor cotton which PS lljoityn Ine bertha 1\jm- s,en*s to ha\e maitv spoil- i 4 , . , , . ' ' * ' may lie expected to develop at present prices as in -, , ,. i . . , view of the inertia whieh has to be expected before •Two-niece -uess.s eome nrst anions school motes. .. t, ,,. . . .... .. ' it ii«- • i consumption recently established at a scarcity pace RH' olotis. is sivtiiv plain and she skirt carries either j , * , , ., i -. -.'• ., - f ' may be accommodated to the new supply situation. "V»lors i..!-* -ra! cocoa, natural. French blue rose- J\urv eat bc VlU}° a°^ that pric<? I,0W l{mUi wood and white u bring about a demand large enough to carry oft For liny boyi th, n is s greater exploitation of th** a - ! p:irt :" least* of th'/ a,l(li,ion whU.'h h*8. be(m tiUvei Twist suit with Us little straight trousers, than mftde tu 1^ supply side ot ihe cotton equation this sea- of ihe mode* with the bloomer, though thc latter will never cease to W important because of their great scr- Reports from tin* cotton goods trade and from man- v|,.,. iifacturing centers emphasise the conclusion that the adjustments to more liberal supplies will be made only gradually and that the end ol the season will witness a vissibh supply somewhat larger than that with whieh World carry-over smaller than previous season-Pres- V(.'t though th(. plvS(,lt outlook indicates an easy ent supply barely adequate for normal world re- K*lnation as far as current cotton requirements are con- qturement-No curtailment likely in U. B, cotton n.,.„,.,- Qm tW)p llut.sn-t I|iak(1 a sll|)|)ly especially not acreage. ,{ Mlppjv t(l ,„,.,.{ what -Appears likely to be a gradu- I'.o some mouths thi price of cotton in Ihe world's ally expanding demand The present crop in the market has lieen adjusted So an enlarged supply of the Cnited States was picked from a record acreage whieh fibre balanced bj n demand expanded in part by the yielded more than 158 pounds of lint to the acre as corn- attract iveneas of thc n«w priee level itself and in part pared with an average since 1914 of 153.6 pounds, and by ;>n improvemeni in thc purchasing ability of many followed upon a three-year period during which the people who ns, cotton Because production of cotton vi,hl per acre averaged as low as 132,1 pounds. This of more than average lonyth of fibre lias been eonsid- ,.r„p depended to a large extent upon weather which • rabl\ reduced prices for thesi staples have moved to was unfavorable ta the boll weevil and favorable to \eiv high levels but the suj»j>!\ of short staple cottons \iX\y. cotton picking. Although cotton is selling much appears u* In easily suflieient for current requirements, cheaper now than it did last year it is still at a fairly Tin* data at baud indicates that world carry-over at satisfactory level and it does not appear that there will tht beginning of tin present crop year was somewhat he anv large reduction in the land jmt to cotton this smaller than In thc previous season, The visible supply vear. of cottons ot all kinds 0n Jul) 31, 1924, was 2,161.000 bales as ngainat 2,129,000 the v-ear befort An actual RAW COTTON SITUATION Mir\.\ of stocks h.bl ai mills showed a world total of Monarch Knitting Company of Dnnville* Ontario, l,54T),000 bales on that date in 1923 Mill stocks, which , .. , ,.,„-,,,. „,- ' ,.,.„_ i...:, u.;tj. \i(m . ,,1 advertises greal vanen ot sweaters mui who klou prior to the war were taken as Ol August m rather # , , ik. , ,i i .-,i .,1. ... ...... l > v>*» arch varus bv improved Monarch machines which in- inan at the end ot the previous month, averaged •>••>-.*-.• ' 000 babs iu the five pre-war years while the visible suns them against all ordinary faults and Haws. En- supply on July :tl averaged 2.113,000 bales. quire for their new golf coat, brown mixtures, novel I'oit while carry-over from previous crops was mod- stitch aud neek. braided edge. The ideal coat tor • rate the world crop of 1924-25, now estimated at 23,- golfers, 900.000 bales, will be the greatest growth since the <•«*• • onl outturn of 1914 and slightly larger than the av- ,.,,,„,. ,„,. l!l( [mAZ pHot1 ■ Striped ties will be the ties for 1925. Public Uste It is evident thai the present supply of cotton is and demand has veered right round to striped. What .*• too mueh for the world's normal requirements. ™lor will our hats bei The general opinion is green. if tin nvcrage person it. the American continent use Men are, however, somewhat conservative, ami it is the si • amounl of cotton todaj as in 1913-14 the not sate to bank on a change to any great extent, growth in population alone would call for an Increase Greys arc still popular, 28 THE BRITISH COLUMBIA RETAILER Ma reli KNIT GOODS. Favourable winter weather reduced stocks oi staple goods and an active demand has been experienced. There is a premonition among manufacturers that a stroitfi demand for novelty lines will be experienced this year. Woollen orders, particularly in heavy grades which have not been popular during the past two years, are twice as heavy as thev were in .latin- ary and the early part of February 1924 Sales of knitted outerwear are good, knitted suits, golf coats, tams and scarfs, keeping mills busy. A very new development in knitted outerwear lines for the sporting miss is the knitted "wind-breaker." "lumberman's" jacket, or "hunting blouse." Few sweater models have acquired such tremendous popularity in so short a time. It has a place in nearly every sports activity—it is worn for camping, it is found at the smartest country clubs. Patterned along the lines of the leather blouse, the knitted adaptation is made for men and women, boys and girls. Elastic ribbed eiitTs. collar and hip band ensure excellent tit. and lhe knitted body gives it a complete flexibility. Some of the models are in solid eolor. and some have contrasting collar, cuffs and hip band. The more gay and colorful numbers have an interknitied jacquard design in bright hues, sometimes just in tin* front, sometimes in allover patterns. Most of tin models are designed with two large bellows pockets on either side of the chest. Sport jroods of a general description have been in good demand, and thc public are each year showing a disposition to insist upon latest styles iu winter sport wear which formerly was considered from the standpoint of comfort. Now there must be correct boots. breeks tailored to tit. and sweater and cap to match leather coats whieh an* trimmed with fur. etc. C. 1). Bruce. Hastings Street clothier, has been elected vice-president of the Vancouver Kiwanians. Mr. Bruce has for many years been connected with the local club. Messrs. C. M. I,add & Co.. recently opened a men's clothing store on Hastings Street, in a section of the building formerly occupied by Club & Stewart. This building has been entirely remodelled, and the most modern merchandising ideas have been introduced, C. M. \/,ub\ who for many years has been associated with .Messrs. David Spencer Limited will take charge of the ions' aud boys' clothing and furnishings. FASHION NOTES FROM PARIS By rJcauctte Never before has Spring brouirht forth such a be. wildcrmcnt of color, such elegance ami yet, such aim* jdicity Tin* smart Pariaicitne is easting off tho dark cocoon of the winter mode, ami emerging r veritable butterfly of almond greens, tans, poudre blues, beiges, and all the pastel shades. Coats are favoured with very greal popularity this season, the smartest of them all being one Introduced by Molyn u\. a coat lhal wears its fur around the hot torn only, Of course, the straight tailored double- breasted coats are very good, and will continue to be so. as with .11 sj>orl clothes The ensemble costume seems to have come *u stay for some time, as, *,tu advance summ« r styles are favouring it The usual kasha for sport and street wear will give way to crepe d< Chine in soft pastel shades for more formal occasions This is evidenced in an ensemble of white crepe de Chine designed bj Cheruit The slender frock, with a circular flare below thc hips, ia trimmed with graj silk embroidery in yellow, red, and green, aiol lhe coat, lined with green crep de Chine, is trimmed with white io\ fur and follows exactly th* lines of th< frock. Afternoon Frocks continue lo wear their trimming in front, am! greatly favour printed crepes although plain crepes are very smart When carefully inset with Chantilly lace, or banded with contrasting colours Th. neckline takes whatever shape is most becoming, the* wide ca sea, i bti revers being very good, and the scarf, of course, continuing iu popularity Evening Dresses sn very smart when entirely nn trimmed. Many lb sh coloured, '*>ehiu»eu, white, yellow and red versions oi it are seen at Southern French resorts cul to give movement while daueinu, with a detached scarf arrangement at lhe neck-line Indira tions point to the chiffon evening drt ss r*. maining most important in the wardrobe, elosel) followed bj tin simple died lace and the dress thai uses beads A great many designers are cut tiny their frock* on very simple lines, and trimming them with glittering motifs, and brilliant embroidery, The Felt Hat is smarter than ever, Kehoux still considers tin small head tin chick head, and llu man> new felt hats have n tiny flat brim, n slightly target om- turned nj». or no brim al all. Crowns are modi tied for Spring All kinds of folds, dents, ridgea, and creases remain, bill they are made to conform lUOn closely to the head i>m trend at th- outs, t of th' season is the tendency towards combinations of ma* terials in new hats Straw rarely appears without a fabric to go with it \ hat that combines materials can be intricate enough lo b< handsome without adding any complications to its silhouette. Straw and Velvet figures a*, the Var n tionn Ihe * combiuatit us lha! are There's I oil the year round CEETEEVAIR-LITE for VV INTER S°r SUMMER The UNDERWEAR That Will Not Shrink MAOt ONLY BY &-' / M* oiwHwum, or QALT 1926 THK BRITISH COLUMBIA RETAILER AWtf Don't commit yourself until you have seen PENMANS. Some place in the wholesale traveller's trunks is just the garment or hose that will sell to the class of trade you wish to cultivate. Your customers don't buy until they see what they want—why should you? Insist on the salesman showing you all Penmans samples. Much depends on careful placing for Fall, 1925. The big demand will be for good merchandise of time-tested quality in the new styles that will set the style pace this Fall. In Penmans samples you will see the latest that fashion decrees in real old fashioned quality. You know that Penmans lines are right—in style and quality. Your customers know this, too. You have no doubts to overcome. Sales are made quickly and are profitable and permanent. So—WAIT—till you see Penmans line- some samples of it are pictured inside. iv ill I If THE BRITISH COLUMBIA RETAILER March A Complete Line- Thro I All these men are your present or pre] your store by selling them Penmans Th* >ni*M.*.f ».>fb- m*»n may prefer flrrrt IVfnrtUMV** toOOt h»» Uftdit- OOlOi l-« lrrihip I "95" the medium weight most popular undergarment necessity in every store Wit: same quality bul heavier Then there are also other g quality but cheaper tn pnee |fr Line 71 and others. Penmano Fleece has com & for years. The reasons are ippt readtly rccogmm their supeHcAy 37 and 80 at least. There arc f|o type of garment. In Wool Rtbbs and Scot wsde choice but all of excellent Top Shirto ore an opport chants. Here. too, Pentnam qw! the ideal winter work shirt forlu sportsman, lumberman tnd tc at thts range tbe values are Sox Our all wool sox are ll for tbe man who prefers B ftm requires n heavy wool article. Y range thc line* you can sell''fin Lumbermen'o Sox Then sox tn all communities Outdo they sell freely to sportsmen. I %** and can be priced to return g* fl Wool Mitts Afewminutf! samples will Ik one of tbe btsi The demand for warm mitts W Sweaters, Jeroeys Value! we have ever offered. Here I hour of your time on them. * J*- i*.< PARIS Your Wholesale 1 on 1926 THK BRITISH COLUMBIA RETAILER 'ENMANS Quality ghout VA- ec'ive customers. Build goodwill for the line that makes friends for you. io type of garment is the t*r offered in Canada. It is a vou should stock "150", tbe tents of this type, excellent in 'a .is Penmans Preferred, ■rntly outsold all other brands pt at a glance. Your customer Insist on being shown lines other money makers tn this r Knit garments you have a ue and they turnoverquickly v.ty neglected by many mer il ty stands alone. They are »c schoolboy, farmer, laborer, inter. Just take a good look r.dcrful, standard of tbe trade, whether forsted or for the artisan who m will find tbe best in Penmans j" and make a reasonable profit. ||s a strong demand for these lien of all kinds need tbem and Je line affords you a wide choice d margins. I Jpent tn examining Penmans f est ments you have ever made. pate? every season. f«>r Fall. 1925. are the greatest Ircal opportunity gamble an II till you see them \tan4 ^^'^^mmmmmmmrmmsW^ ONTARIO Amu. y i «se has These Lines .2 ! I ;!' Sweater* A moat complete range of staple sweater* for men, women and children. Penman* pave the way for real honest-to- goodne** value* in the sweater that meets the requirements of the bulk of your customer*. Sox—For every type of customer. The only large range of sox from the very finest to the kind required for severe outside wear. In all color combinations or plain, as desired. O*1 Mitts For men and boys. A line to till the wants of those requiring a warm service glove Undisputed quulitv at very reasonable prues. um^t THE BRITISH COLUMBIA RETAILER March Why PENMANS can Offer such Values Penmans Paris (Ontario) Mills In one Paris null fine hottery only is ma«Jr. in another yarn it spun, tn a third Sweaters, bathing tints nnd knittrd outerwear, and in still another thc famous l*9$M type of fine underwear. At St. Ilyacinthv.Quc. Here are made underwear, heavy KB, lumbermen's sot, mitt*, etc., all solid values. THERE must be some important reason why Penmans can offer such wonderful values. That reason is the great group of specialized Penmans mills listed above. In each of these mills a large force of experts is constantly employed—making various articles year in and year out. For instance, a mill that specializes in underwear doesn't touch any other line —and even concentrates on certain kinds of underwear. It is obvious that such a mill can manufacture better mer- chandise, and on a more economical basis, than if it tried to make a large range of goods. In Penmans mills close to 3,000 people are employed— all experts in their line. No pther concern in Canada has e same facilities and advantages. Wait till you see the Penmans products—the complete line for this season. Other Penmans Mills LONDON Balbriiman underwear and fine hosiery. WATERFORD Worsted yarns for sweaters and worsted bote ALMONTE Heavy wool ribbed and Scotch knit underwear. COATICOOK. Que. Fieecc lined underwear. *tr Ask your Wholesaler to show you Complete Line 1925 THE BRITISH COLUMBIA RETAILER 33 so important, q significant reason tor ihis lying in the fact lhat tin* rich surface of the velvet serves to mak< ji simple strawshapc suitable for formal wear. A small, light bangkok shape, velvet trimmed, tor instance, is formal enough tot any occasion, Plowers are being tisitl tor many ol th.* high trimmings, thc rose in all siunl •*•■ and shapes being a ureal favorite, closely followed hy the violet, in shades ranging from violet to fuchsia. Shoes ut this season's mode are surely the most becoming .**■ lo style, and elegant as to texture, tin* short vamp and high arch being so very flattering t•> the foot, nnd lhe new shades so smart with one's costume. The combination of different materials and different shades \n a m-v. note this spring, ami should bring distinction to iIn* mosi simple of ensembles. The absolutely plain pump Is verj popular, and especially so when it is of patent leather or bronxe kid A light tan is really tin* favorite shade for Spring, and is usually Seen in calfskin, "in* smart version of it is a shoe that fits very smooth!} over the instep and is buttoned »>n one si«l< Heels ar- m r\ Khapely, aud neither too high nor [nil low The large clumsy Rat heel has gone forever, we since rel) hope, It is heavy for walking, ami is as- iir»»il\ not i th'mir of beauty, while the new walking !>•»« -1. although "disrhtlj higher, is eut on finer lines thai .liTuif's th< foot some degree oi smartness* and a great* , i' degree ot comfort Accessories an to a greal extent tlie ParisJenno's j «■• i bti touch to her < ■■ I tunc The plain felt hat is made outstanding bj an odd rhinestone ornament, the simple frock bj an unusual necklace of pearls, or a smart handbag Surely pearls are enjoying great popularit**! this season, especially when in Ihe choker style ami of one oi two strands, but even more so when Ihey arc delicately colored, Cartier introduces ti bracelet and ring made ol three finely ribbed interlocked bands, in three different shades of metal. There is every Indication of the return of the elaborate oar* ings, A Libel Refuted. The other day al tea, we were busily discussing Spring fashions, as women will, ami the talk had veered around after awhile to the now fabrics, when one of my friends said with some heat, "thai is was absolutely discouraging trying to gel what yon wanted in Vaneouvtr stores." Possibly I am **asil\ satisfied, Cor shopping holds no horrors for me, as it does for some women, bul it isn't / ORDER NOW In view of the steady advance in the price of wool we urge all buvers to place their orders now: for if this advance continues it will necessitate further advances ir the price of goods. There will be a steady demand for Atlantic during the coming season as there has been for years past, for Atlantic is well known for nuality. comfort and fit. ATLANTIC UNDERWEAR, Limited MONCTON, N.B. E. H. WALSH ft COMPANY Montreal ana Toronto Selling Agents for Quebec. Ontario and Western Provinces UNSHRINKABLE 55 ^■,-.i^,.-.:n^;j,:i.V-7i,rM ■*.-■ 34 THE BRITISH COLUMBIA RETAILER March the first time that 1 have heard complaints on the inability to obtain here the materials that are considered a smart in the East, tint of curiosity I spent the morning wandering through the different shops to see it this were true, and am glad to say I found a remarkable range of fabrics in every fashionable shade. Om- store was featuring a very fine quality of poiret twill in lanvin green, tan. rose-wood and teak-wood. This is such a smooth material, ami should look rather well in those new ensemble costumes, I saw the same material in another store, but in a variation called Gov- elt poplin, whieh was really most attractive. Everywhere vou see such wonderful flannels, plain, striped and cheeked. Some of the striped ones wen- iu tin most ravishing pastel shades for summer wear, Plan- nel is going to be more popular this year than ever lie- fore, which is most sensible, since its long wearing quality is only rivalled by its moderate cost. I was discussing kasha with salesmen iu the different stores, it seems to be such a favorite in the Bast, and found that they held out little hope for its popularity out here, the reason for this lying in the fact that other ma" terials of superior quality are so much lower in price. In appearance it is not unlike a flannel, but with a long silky nap. in one of the leading stores I noticed some really beautiful materials, fancy reps, charmlains. vclourine, which is a light-weight velour admirably suited to the new coats, crepe suitings, wool ottoman. Kashmir, a kasha- like cloth, and a Rodier fabric called Kayoii printed creoe, which reminded me of Spring morninp and apple blossoms, This same store was displaying a kashmir or wool ottoman, .* plain fiat silk crepe, and 8 printed silk crepe, ol perfect match, to be used in ensemble costumes. Aft rsuch an interesting morning, I eciiainh came to tin- conclusion that my Friends were vers bard t" pii ase. •famiffl 1925 THK BRITISH COLUMBIA KKTAILKR 3f> ;» 'R' II COTTON. It is reported that eotton manufacturing plants, which were hut poorly employed during last summer, ar* now working to W'V 01 capacity, ami this industry is slowly recovering from our of the worst depressions tn its history Mill production k steadily gaining, while the state t»i uneeriaint) over future supplies is somewhat allayed. As tor tlo iniuie prices of eotton piece goods, il Seems 'hat ih»> will noi show any decline, at any rate for som»- time, Because of tin* large crops in the Slates, the drop iu price «*i material last Autumn brought » lowering «»i prices in the finished goods. At ihe mono -ni ol writing, tin price of raw cotton seems ii Huh- Ktronger and out1 informant believes that pri -es will show .i small gradual advance until the time when the prospects for the next crop mai be forecast. Another authority believes thai the present supplies* on hand are very large, and .ss n consequence, prices will prohahi) remain more or hss unchanged for some time. In ani even! ll does not looto as it there would be any change in th< price ni the finished product for some lime BRITISH OUTLOOK. Through* ut February cotton has kept remarkably Mead) notw itbsi*-'lulinu thi fact that supplies are turning oul to l*e much more extensive than was thought probable three monih**. ago The latest ginning figures inaki" it praetieali) certain ibai sh<- yield of the American erOp will, including tintcrs, work out at between 14 250.000 and Uj500,*nU0 bale**, and ii is equally certain that Consumption will fall below this quantity by at least b million bales durintj tin- current season. I u- di r the iuibn nee of gootl supplies and the fact thai the demand for l/aucashiri cloth is nol so brisk as it was. buyers of cloth ha\- i'nii i ic peel ing lower prices. So far, however, values have been w<ll maintained There ts oo question tlmt now crop factors will count much earlier than usual sins year, and this will be more n sustaining than n weakening factor It futures do break appreciably, threats of a drastic reduction of acreage nre eertain to lie made. It is imperative that there should lie m» substantial reduction of acreage in America Is there is Ihe outlook will be serious. MILLINERY fteigc nnd black are probably most in evidence in tin small hats w.uu this mouth. The beige is usually in suii I color, whib the black is relieved with brighl I rimmingM Crowns lhal apnroack a peak without unite reaching it seem to he liked in America more than the noticeably peaked ones that Paris smiles upon. Straw is coming back to i's own. It is already a big trimming feature and several designers say thc all- straw chape-Hi will be wanicd not later than May. I'icot and Milan will probably come first. Velvet, grosgraln and moire arc three of the big ribbon selections, while all kinds of laee. particularly in black, are wanted. A very new trim is the leaf, without the usual flower or bud and even without veiling. It is used on several Imported models iii the very brightest shades. The glyeerilied ostrich mount, cannot be spoken of too highly. The typo which stands up like the very BtralghtCSt little soldier, bill allows the tips to droop over a little in feminine contraction to itself; is the most interesting. There is a great deal of pasted ostrich seen, either standing up on high or allowed to hang over the edge ot the brim in wide, flared fashion. i here is a un-at appreciation of applique again this season. This is particularly I rue of flowers, 'i hese are appliqued to the hat to give the effect of being part of it rather than an additional ornament. Sometimes part of the crown or oi the brim is cut away and the flower applique inserted. The very smart woman has a flower appliqued on her eoat tt) match the one on her hat. Forget-me-nots, American Beauty roses, nasturtiums, pond lilies, violets, sweet-peas, and all of the flowers whose colors havi- any relation to that interesting shade, fuchsia, arc shown. Coq feathers, curled instead of Straight, are a feature of one or two hats in almost every collection. These are placed either high on the crown or close to ihe brim. WOOLLEN TEXTILE INDUSTRY Compared with th- previous year the Canadian woollen jeMile Industry in 1923 made a distinct advance, according lo a reeenl survey ot the industry published by rhe Dominion Hun-iu of Statistics. This; shows an increase in every item of the principal statistics, not only for the industry a.s a whole, bin also for the four groups into which it is divided, i.e., woollen cloths, woollen yarns, carpets, mats and rugs, and woollen goods ne.*. Two new wooilen cloth mills started operations daring the year, both in Nova Scotia. There were ai-o two new yarn mills and two new carpet and rug factories. Of tho*,- making woollen goods, n.e.s., S3 reported. as compared with 85 in 1922. The foUowing tables gives the principal statistics for the lour groups, for the year 1923 and the industry as a whole, wiilj Comparisons With tin* year 1922: Woollen Woollen Carpets and Goods Varn Rugs N.E.S. 19 23 33 Woollen Cloth No. of establishments 66 Capital lavesm'i $82,527,138 No Employees 5.:*.27 I9.2T9.I1S $1,130,485 $7,211,177 1.464 1.031 1.086 Sal. and wages $ 1,729,714 $1,171,363 $1,047,823 $1,108,616 Cost ol fuel $ 171.705 | 112.227 $ 56.686 $ 90,184 Power capacity h,p. 12,642 5,190 1,522 4,761 Misc-llaa's e****S $ 1,849,697 $ 489.124 $ 546,014 $ 744,753 Cost Materials $ 8,564,856 $4,888,848 $1,638,149 $3,141,428 Vai. ol products $16,454,876 $7,405,182 $8,808,914 $5,803,166 Value added by manufacture $ 7,890,519 $8,071,784 $2,170,765 $2,661,738 Wocllen Textile Industry Increase 1922 1923 over 1922 Number of establishments 137 lit -i Capital investment , .$87,102,882 $»3.tis.2ls $6,045,836 Number of employees... 8,049 8,890 841 Salaries am' wages 8 7,190,544 $ s.073.749 $ 883,205 Cosi of man rials $13,859,979 $17,677,281 $3,817,302 Value of products $29,062,751 $22,472,087 $4,409,336 Value added b> mVtactiuv $15,202,772 $15,791,806 $ 592,034 HEAVY IMPORTS DELAY RECOVERY The Canadian woollen trade is slow In showing any improvement, a condition attributed to heavy importations. During 1921 Canada imported $39,914,477 worth of woolhrn aud knitted goods, of Which $31,430,902 were from Ureal Britain. The imparts Iron Britain imr *ascd $2,000,000 over the preeious year, inning tin* same period Canada's wool production on a grease bas'.s. from sheep and lambs, was 13,- OOOjOOO pounds or 2,000,000 pounds below the previous year. Of this there wire exported 6,880,468 pounds. 36 THE BRITISH COLUMBIA RETAILER March Evolution or Revolution of Shoe Selling More firms entering business-Heavier expenses all down the line reduced sales volume-Inability to buy right are the Retailers OuUaanding Problems. The retail shoe man today faces a number of problems which appear to have no solution, and of them all perhaps the most pressing om* is that oi buying right bet two or three merchants yet together lor a few moments, and it is safe to gamble that their first topic of conversation will be competition. Local competition is keen enough, that from the city department stores and thc mail order houses is spreading over the entire country, and the merchant is now in the position where he ean do little or nothing to offset it. It is true that at conventions and other gatherinp he is solemnly told that it is in his power to compete with the mail order houses, and "service" is the way to do it. We readily admit that service to consumers is quite a consideration, and also that the retailer litis eertain advantages over the catalogue, but. on the other hand, we have also to admit that we live in days when public buying is sadly reduced: when the people, are between the mill stones of low prices for what they have to sell, and comparatively high prices for what they have to buy. Dm- to this cause, the consumer as a elass is obliged to make his deflated dollar stretch as far as it possibly can stretch, which is a ready-made opportunity for the mail order houses. They can buy to advantage. They ean buy in huge quantities; they can do as the consumer is doing, and buy where their dollar brings in the greatest value. These are factors that have to be recognized, and much as we would like to believe all thai lecturers tell us of the power of service and the advantages of personality, yet today, more that tit any former period, the power of the dollar is the only power which seems to count with thc woman on the other side of the counter. Whether, as we are often told, personality can offset low price is a question every retailer can answer iu one word. The Power of the Big Buyer And what is being done lo remedy this alarming state of affairs? With the public buying power at a low ebb due to one reason and another; with new stores constantly starting in business to cut into what trade there is; with thc larger retail buyers taking advantage of the position of manufacturers and buying the entire product of a factory tit practically their own price and reselling at a small margin of profit, what chance has tbe retailer to offer open competition.' He buys in half dozens where his most aggressive competitor buys in hundred dozens. He buys one or two steps removed jfroni the factory; his competition buys direct. He sells on credit; his competition handles the cash before the order is ready. What is service ami home-town personality against these manifest disadvantages? Merchants km>u it will not overcome tht m, mi there is a growing tendency to m»ek soon other wa) **i buy-* Ing neater to an equality «ith the mall order houses One way has been to suggest taxing ih** mail order shipments; but is this the reined) It miuht add alight 1} tn the distribution costs of th*- catalogue Brow but many retailers ship orders l»> mail Taxing mail order sales would not lessen she buying powers ol tin- large department stores, KtTorts have been made to also prevent He* maun- facturerselling to th« catalogm people Can w* blame tin* mail order firm*-, and the manufacturers for doing business together! The factor) with a bun** row of machines Idle is hard!) llkel) to refusi a big cash or der. even if it does mean cutting the profit m-iiuiii Boycotting manufacturers who natural!) accept g hi-*,? • ash ord.-r !■, not the remedy So tin* retail trade would revolutionise the preset channels nf distribution; and merchants hav» eofm to the conclusion that thej will hn\* to bit) to greater advantage. Buying combines, syndicate purchases pools ami other means of getting closer to ih«* mams facturcrs arc talked of, snd In sonic eases put into effect. Is Cooperative Buying the Solution? Am' nt first glance it seems that there are too man} hands for eoods to pass** through befoie the) reach she man who eventually pays the bill but is tin- Inability • f the merchant to buy to the game advantage as the huge mail order ' ' evidence that tht whob* sab-r ami tie* jobber are ii useclss expense I The merehanl is In exact!) thc same position now as the consumer is: h would pul up with less scrvict if it meant reduced prices Thi wholesaler and the jobber render an essential service U conceded, but mer chants who are talking of buying combines waul lo 13 • around them and bit) Hire 1. This is just about what th. farmers' eivoperativi - did, except that tiny went around the retailer, ami le did not like ii. These co-operatives failed to prosper because they found that it COStS moilC) tO sell goods, no matter whether the wholesaler or the merehanl or the co-operative sells mi that the collsUlinT price ttftCI' all was not reduced to an**, extent Retail CO-opcra- lives may fail to progress for the same reason. It would appeal that the remedy for the presenl nnsatis factory state of affairs in retail slioedom d©CS not lie so much iu revolution as in evolution, To revolution ize present channels of distribution might Hot brine the desired results, though it would upset thinu's getl ••rally, (in the other hand, business In every bind ttnd of every description during the past ten years has been ni m 1W6 THE BRITISH COLUMBIA RETAILER 81 J; Important Announcement to the Footwear Trade THE Canadian Goodrich Com- The Genuine m pany, Ltd., is now installing z\ppeZ C0T$ initsfactoriesatKitchener,Ontario, *° Camda machinery and equipment for the manufacture of the famous line of Hi-Press Rubber Footwear and Zipper Boots. Goodrich now brings to Canada the exclusive processes and methods to build here the same Super-Quality product that has won favor throughout the world. Hi-Press footwear is already well known throughout Canada, particularly in those places where service conditions require the use of the best footwear obtainable. Goodrich salesmen will be in the field during the placing season, March 2nd to April 30th. and will solicit your order for ship* ment as specified after July /, 192S. The B. F. Goodrich Rubber Company, Limited MONTREAL TORONTO WINNIPEG 'W&3 3a THE BRITISH COLUMBIA KKTAILKR M.iri-h We back our dealers with real advertising No one realizes this fact better than the Dominion Linoleum dealer himself. Season after season of profitable Dominion Linoleum sales have prove)' to him the pilling power of our forceful consumer advertising. He orders his stock with thu advertising in view He orders liberally because he knows that plenty of business ts tn store for him and he doesn't want to miss any of it DOMINION LINOLEUM and LINOLEUM RUGS Here is the program™ panned for Dominion Lmoleum and Un oleum Bugs this -spring: Poll color W ta Canada , ,„dlng „- aane-3, tog. display aimmmmtM in all .he ouuundmg Um paper and a daily newspaper campaign of ,ioncro<u. big mm copy that outdoes even our previous ambitious effort,. The f.rm.p.p.r aud magaaute ompaigu, are running now Newspaper copy ,Urts n.xt month. Watch for it-but meanwhile mr»„ I se, ur ^ shar. of .v.ry dollar of the business being created Write ut to-day for ditplay mofcrm/, Wecfroi or any other telling help, you need. They are FREE. MONTREAL Company limited -'■■'^'--■.■*-- **->^V.] :'■.. i-.-.1.-*./. \n'i THE BRITISH COLUMBIA RETaUJBR :*!> in a State Oi evolution. Practices that once served Us to pcrfeetfon mnat now ba (Uaeatried. Tin* world is moving more quickly. There are too many people anxious tu shaiv in the "Vnsy money" business of serving thc public, niul not enough of the public to spread lhe overhead, and tip go prices Onr shoe manufacturing resources arc overdeveloped, which leads to keen competition for what buaineaa there la, and leads to overstocks doing thrown on the market for a eaah buyer to pick up. Coming down to the merchant, he always will be at a (Maadvantafe when it comes to buying againat n store a hundred times larger than bin own; but here again evolution is at work. Tin- retailer has a lot to learn even now. ami he is more likely to barn hia lea- son bv ovoluting rather than rcvoluilng. A buying pool may help him a little, but if it costs him money and time, he may nol he much further ahead, It's the 8pot Cash That Counts Tin- mail order bouses ask for the money before they dook tin* order, and then they use this money to bay more goods in the most favorable market. The retailer might follow thia same plan instead of letting the people use bin mom y while he borrows goods from the wholesale in place of his rash ami incidental!) pays the wholesaler a profitable percentage for the privilege. MATCHING SHOES AMD HOSIERY It is well that Dame Fashion does m»t insist this Mas.ni upon the fair BOX matching hose and shoes or hose ami divas, since manufacturers at present do nol s.-i n» abb* to apply tlo name name to any certain shade '•r color Kancy shoe manufacturers state that it is almost an Impossibility for manufacturers to produce the sano- shade <»f a certain color, although the majority of them ar. iii sympathy of a campaign that would eliminate all dcscrepanclcs in this regard. It appears that shades »f shoes is something which shoe manufacture n have never really taken up.aml each individual manufacturer is i.fi to bring out such shades as he considers would fee attractive to fashion's whims This year retailers of hosiery need not worry about matching customer's shoes with, the poods thej sell, since fashion decrees no necessity for the continuation of a fad which has been a bugaboo to the retail merchant for many years. In the past buyers have spent lion rs going from one retailer to another to get a niateh for a dress or a shoe, and it is indeed welcome news to the trade that this trouble is for the time being eliminated. Popular Hosiery Colors for Spring Although there are some eighty colors to select from the Color Card Association and hosiery manufacturers the popular colors include the following: Gun- metal, cheri Circussian tille. hogger. toreador, rosewood, new tan antl camel. Other fashion- Uius are French mule, sunburn. Airdnle, blonde taupe, m addition to the regular staples such as blaek, white, mauve, gold and silver. Many of these shades will go well with different shoes '1 here is only one instance where hosiery must match the shoe—new tan for light tan shoes. The French nude is adaptable for almost anv shoe. NEW DUTY ON GARMENTS OF FOREIGN AND OTHER MANUFACTURE The Department of Customs and Excise has recently issued a declaration in respect to garments of foreign and other man- ulacture which have been imported into the United States, and thence shipped to Canada, aa follows: "That in respect of dresses, coats, and other garments of French or other foreign manufacture imported into the Un- Ited Stales, and held there in bond for use as models and iterwards shipped to Canada, the value for duty shall not be less than the cost to the purchaser in the United States Plus the Cnited States Customs duty, less an allowance for deterioration caused by the use of such garments as models." In each case the Canadian importer will be required to prodUCf a copy of the original invoice as accepted for entry purposes at the port in the United States where the goods Were enter si in bond as models such invoice to be duly cer- titled by an authorized United Stales Customs officer, The Monarch Knit Company are offering new lines of spring hosiery, Their salesman will show you their latest designs. Plant of tht Atlantic Underwear Limited, Moncton, N. B., one of Canada's Leading Woollen Mills. 40 THE BRITISH COLUMBIA HKTAlLEK March How to Write Retail Store Letters Anger upon receipt of communication should be allowed to simmer before making reply—The open, friendly answer, after due deliberation will win the day. "The skunks!'' ejaculated Zehe Hodaon, throwing down the J. 1). Hedge To. letter. "The perfidious, shameless skunks!" As was his custom when angrily stirred. Zeke banged the desk with his tist. The floor and the whole room shook! "We beg to notify you, in response to your complaint of the 6th instant," read the stiff message, 'that we have looked up the shipment covered by our invoice No. 23333. and find it left our warehouse prop- perly packed and intact. If you found the shipment short, someone outside the J. H. Hegc Co. caused tm- shortage, and we cannot rectify it." Zeke Hodaon read the letter again. "If." he snorted, coming to the second sentence. "If! So they won't take my honesty for granted, won't they? I'll write 'em a letter which will warm Vm up, the skunks!" Zeke could have done it at the moment. Anyone can write a stinging, sarcastic letter when in an angry mood. One of America's most famous poets declared to this writer once that everyday people wrote their best, from the literary standpoint, when in the throes of a passion, such an anger. It's mighty easy to write an angry letter with that get-undcr-the-skiu quality. Tliere are plenty of folks whose letters never get under the skin who ean write angry letters which are literary dynamited, wired automatically to explode. Still, our observation is that the angry mood only demonstrates real letter-writing ability in the busi- J. A. TEPOORTEN LIMITED WHOLESALE DRUGS PATENT MEDICINES DRUGISTS* SUNDRIES PHARMACEUTICAL PREPARATIONS 308 Water St Vancouver, B. C. "■"BUBS011* Bruises Sores Rheumatism Soothe the sore muscles or ligaments by rubbing in Minard's Liniment. It penetrates, relieves and heals. It eases inflammation and restores the injured part to health. Splendid for cuts and sores. It sterilizes and heals quickly. ness man as he learns to handle it It is B great test - not of gelf-COntrol, but of appreciation nf business letter psychology. Kpistolarily speaking, the retailer is seldom at the end of his rope when he receives such a Utter as the J, II. Hedge one. Show me the man who can handle such a situation, result fully, by letter, and t look at a man who is a real human nature expert iu letter-writ ing. The letter-writer who knows how to handle this situation is pretty sure to know how to handle others, Zeke llodson blew off steam, but when he did write, lo wrote calmly. This is what he said: "I have always had tin- pieasantest relations with the Hedge Co. Mr. Hedge, Sr . was a pergonal friend in his lifetime Many's the games of checkers We've played when he himself went out on the road After wards came Mr Somerset, and Jake Dowd, ami others, men of whom I had th- highest liking and respect And I know thai the present management la pervaded by th«' same high ideal*, I want to *ee our pleasant relation* of vears continued. • *l have your reply to my complaint of shortage in No 23333. Still, friends, th* shipment was short I was present as a perfect and untamp< red with cast was opened, and with my own ryes discovered the nhorlagc. It was apparent that two rows of cans had never been put in. "I wish von would look back over mv record with mmmmmmmmmmm Give Tillicum a Showing IVoph throughout the provinee know the value and virtues of Tillicum Toilet Tissue. Por months past this \\ C product has been the BUDJeet of constant publicity. A display on the ledge or counter with a price ticket quickly disposes of ease lots. Write for a cast lot price and a sample. Smith, Davidson & Wrigtf, Ui MANUFACTURERS ANO WH0LE8ALE PAPER DEALERS VANCOUVER VICTORIA mtmm 1925 THK BRITISH COLUMBIA RETAILER 41 the Hedge l'o. I don't think you will find that 1 am a 'complaint hound.' This once, as a favor to the customer, won't you take my word for the shortage?" J, II. -Hedge Co. made good the shortage by shipping a whole new ease, and writing a letter that Zeke Hudson felt like framing. He was glad again—incidents like this happen quite often in Zeke s life -that he had written an "expert" letter, instead of the primitive angry Otto hv had been in tin* mood to write. Tlnre is nothing more fatal to amicable adjustments than an angry, uncompromising attitude. On the other hand, the retailer who can maintain an attitude of friendly good-humor, even when red-ragged by discourtesy in others, is a wizard in ticklish sihta tions, and it is remarkable in how many eases two people or establishments that had been on the brink of business enmity have become permanent friends Psychology Is Most Important Most books on business letter~writing give an al- mosl painful amount of space to ,<i lie. .stuff—the offenses against Utter etiquette, such as stereotyped openings and closes, mistakes in grammar, and bo On, It has always seemed to US that the same amount of instructional energy put Into the subject of business tetter psychology would be much better spent Not that a great manv letter-writers could not improve in the p's and q*t, but that, after all. an ounce e<" human nature science is worth in letters a ton of the totter rules whieh Can be taught iu the seventh grade and whieh soma of the poorest letter-writers in the Country are letter -perfect in! I have seen business letters whieh a teacher, grading on p's and q's alone, would mark down to io/tr, whieh were really jewels, because tiny possessed the quality of being able to move people as the letter writer wished to move them. That is what matters most in business letters' Put feelings into letters, and they are read with feeling The correspondent who writes in a cold and lifeless mood is pretty sure to product* a cold aud lifeless letter Good letter-writing begins with whole- hearted attention to the letter being written, and while there are doubtless exceptions, in the case of some collection letters, a pervasive feeling of friendly goodwill is a mighty valuable one to have. Words of feeling are nearly always good things in letters - such as "like." "glad." "pleased." "happy." "delighted" "cheerfully." ""willingly." "thank*," "grateful." "esteem." "friendly." "eager," etc. Of eoiirse. a Constructive! feeling is the valuable sort to express, usually "Regret," "sorry." and others of that group naturally have a place. "(Had." though, is nearly always a bitter word than, "sorry." and an interesting recognition of lhal fad was made some time ago by B house which has many adjustments to make by mail. Originally, this business made a practice of expressing regret in the lirst paragraph for the omission or mistake. Now, its letters start right out, "We are glad to rectify." etc. Oct the difference] It's of real account While we are on the subject of feeling, it's worth mentioning that feeling -enthusiasm- is much of tin- secret of a successful sides letter. A store letter in whieh the merchant's enthusiasm is apparent in every paragraph has one of the most important ingredients. Retailers could save a great many lost customers did they make more of n practice of following up complaints with the right sort of adjustment letters A cardinal rule, if you are granting wholly the rectification a customer asks for, is to announce the fact in the first sentence. You can't tell him too soon! And give precious little space to explanation or defense—he doesn't want it. However, if you are conceding only in part, the psychologically correct way is to tell why you can't grant nil, then wind up with what you can grant. Ami when a "kick" i.s made, and you adjust it, add the final touch which shows your determination to take care of the eutoraer to your utmost. When this final touch is put on adjustments, the latter literally breeds good-will and cements customers. NELSON BRANCH R.M.A. HOLDS ANNUAL MEETING. At the annual meeting of the Nelson Retail Merchants' Association, held in the board of trade rooms February 22 last J, W. Holmes was elected president for the year. He succeeds I. (J. Nelson, who has held the position for the past two years. Other officers elected were: First vice-president, A. 1). Kmory; second vice-president. H. M. Vincent; treasurer, R. Andrew; secretary, K. . Gigot; auditor, W. M. Walker. A finance committee named by President Holmes consists of I. <.'. Nlson. A. 1). Kmory and H. M. Vincent. Tin Association is in good financial standing according to the report given by E. P. Gigot. Receipts for the year totaled $648.91; disbursements, $634.23; leaving a balance of $14.68. Assets total $52.58. while the excess of assets over liabilities is $16.18. The Association, according to Mr. Gigot'a report, has 16 members, 11 of whom are full members, and five of whom are local members. During the year seven meetings were held. A credited balance of $183.30 is held in the bank with no liabilities. BOOT AND SHOE INDUSTRY Tlie Dominion Bureau of Statistics recently issued a report on the leather boot and shoe industry for the year 1923 which shows sa increase of 5 in the number of plants and of $;i2.tr»l in the value ol production as compared with the preceding year. The report also covers the establishments making leather hoot and shoe findings of which there were 16 in operation during 192:'. 9 in Quebec and 7 in Ontario. The principal statistics for the boot and shoe industry are as follows: 1923 1922 Number oi establishments 186 181 Capital investment 130,533.591 $29,881,921 Number nf employees 14,391 13,870 Salaries and WagSS $14,027,851 $13,902,795 Tost nt fuel $ 190,190 $ 187,608 Miscellaneous expenses $ 3,359,925 $ 4,009,039 Cost of mat.rials $22,693,211 $22,259,765 Vain- of products $15,596,012 $45,503,858 Value added by manufacture $22,903,801 $23,244,093 Teacher 'Vlohnnie, what does 'note' mean?" Proverbial Johnnie "It means girl." Teacher "What makes you think that, Johnnie?" " Proverbial Johnnie "Well, the other day the nurse comes in and savs to on, 'It's a girl,1 and pa says, That's a hell of a note.' " 7 mmtm 42 THE BRITISH COLUMBIA RETAILER March Spring! Saw it myself' A bulb sprouting in the old garden patch sun sign of spring. And out in the factory lasi week I saw another sign -our watering cans being shipped out. along with a lot of other garden supplies It won't be long now before everybody will be haul ing out their garden gear and finding they i\vv*\ ,% watering pot, or a sprayer, or something else. One of the best things to stock is Davidson's water ing pot. It serves more than one purpose, because the sprinkler head ean be removed and the pot is then tine for filling auto radiators. Japanned or galvanized. Better get your order in early for Davidson garden supplies I'll send details if you'll drop me a line. *TAt $e4tcH tfctfam&*t. y ^ranches: Toronto Established 1880, Head Office and Factory: MONTREAL Winnipeg Saskatoon Calgary Vancouver 1925 THK BRITISH COLUMBIA RETAILER 43 arJ HARDWARE, OIL and PAINTS OUTLOOK There is everywhere evidence <>f continued Improvement in basic business conditions iu the hardware irade, and the spring outlook is probably more encouraging than has been the ease for some time. Husiness has been passing through a period of many cross currents and various tendencies, principally on account of people continuing to buy luxuries beyond their normal reach in an endeavour to maintain tht high Standards of living identified with boom times This created a false stimulation to business, ami strain- <d credits to a breaking jwdnt. Such a situation is now happily passing, ami then- are Indications of steady Improvement in employment. credits, and hence in the retail trade. Inventories are HOW honest, and merehanta are iu a position to receive credit With well sorted stocks, a new stimulus is noted iu the retail field Tin shorter terms given by supply houses have resulted in closi-r attention to stocks. and a limitation of credit has been enforced which has improved th•» position of both the retail merchant and the consumer. Tax payments have been more prompt ly met. indicating the presence of available funds. The most formidable obstacles facing the retail trade, namely high rentals, burdensome taxation, long credits and slow-moving stocks, are being given very definite attention, and there is every reason why improved trade now in prospect should be enjoyed by those retailers who make the best use of their opportunities. The impetus which is being given to the mining industry of the province, by the Bureau of Mines, and Which is receiving strong support from leading business firms in Vancouver, will, if carried to a successful issue, create vast opportunities for hardware houses supplying the many needs of the workmen and staffs in the various mining districts of the provinee. It is apparent that if adequate working capital is provided to develop the sound mining prospects which ore known to exist iu B, C. such monies will be returned a thousandfold to those citizens who have the necessary confidence to subscribe to such development, and profits which have hitherto been accumulated by American interests through exploitation of British Columbia's mines, will be diverted to British Columbia's citizens. Favor Formation of Retail Groups for Buying of Hardware Important resolution adonted at OR HA Convention on record as favoring groups of merehanta for buying and other purposes—Too much overlapping of wholesalers' and manufacturers' selling facilities— Retailers can't meet competition and pay the price. What will probably be the most far-r-.-aching action taken by the Ontario Retail Hardware Association hi some \cai*s was tin* adoption, at their recent convention of the following resolution "That it be placed on record that the feeling of this meeting is that it is both wise and timely for members to now form themselves into groups for buying and other purposes.'' Tin* Resolutions Committee was asked to bring in a resolution Supplementing thr action taken. SUCh resolution taking into consideration the question of investigation of various methods of carrying ou group buying so that members located amid varying conditions might knOW lhe best procedure to be followed. Action Needed The discussion proceeded along somewhat similar lines to that which took place at the district meeting of the association held in London, Ont., in December. It was th,- general feeling that some steps had to be taken immediately to enable retail hardwaremen to buy at lower prices than was now generally possible in order that they could successfully meet the competition of department stares, chain stores, mail order houses and other trades which cut in OU hardware lines and which are able to buy better than the hardwareman. The plan now being followed by t\Vo or three buy ing groups of hardwaremen in Ontario was thought to be the best at least for a start. Later developments might make it possible to merge these groups for other advantage. While the present groups are almost entirely confined to merchants in a city or a district, it was felt that the same plan could be carried out without difficulty in the outlying districts by having a certain city or town ns the centre of the group. Some members wire of the opinion that the jobbers were largely responsible for forcing this situation upon the retail trade, their margins considered to be much too high for service rendered. The same jobbers gave much more consideration to department stores and mail order houses than they gave to retailers, said some delegates. Timely Warning Certain members who have had experience in group buying warned against some likely developments. Manufacturers would insist upon guarantee of payment for merchandise so that any financially weak retailers would be a weak link in the buying chain. There would be a tendency for jobbers to outlaw manufacturers who sold direct to chains, hence the movement would have to be broad so as to make it worth while for the manufacturer to do so. He stated that thev would have difficulty getting around this point 44 THE BRITISH COLUMBIA RETAILER March by buying from U. S. manufacturers too, because Canadian wholesalers would make a similar move against those manufacturers. "Retailers must buy in groups today for their own protection," stated this merchant. "If the jobbers had said twenty years ago, that they would not buy front a manufacturer who sold direct to department stores, this situation would never have arisen, but it is too late today to do this effectively/' Another merchant with experience in group buying pointed to the necessity of taking action because drug stores, cigar stores and grocery stores were grouped for buying and were cutting in on an increasingly large number of hardware lines. Department stores and large chains were taking much space to advertise co-operatively, and they were featuring many hardware lines at cost priee as leaders. In one city these stores succeeded in featuring about fourteen hardware specials every day. and this made it very difficult for the independent retail hardwareman to make anything. Less Overhead "Our overhead is less than those department stores." continued this merchant, "and why should we have to put these lines under our counters when they use them as specials because they are able to buy cheaper than we can?" Asked for details of the success of the plan, this merchant stated that they formerly bought electric irons at $3.15 each. They found they could get a price of $2.85 in dozen lots, but they finally purchased a gross from the factory at $2,25. This buying enabled them to sell six irons where they formerly sold one, and a larger margin of profit is available. Questioned as to the extent of their buying direct from manufacturers, he stated that they were able to buy direct at jobber's prices from more than twenty-five manufacturers. Co-operative advertising of the merchandise after purchase was also very necessary, according to this hardwareman, and he told how he, along with other merchants in thc group, contributed $5 each to start. This provided enough money to take fair size space in newspapers, and the special prices were broadcast. Thc department store's hardware "specials" were taken one by one and a lower price given by the merchants in this group. Cnt Price on Specials "We put on aluminum boilers for 74 cents whieh the department stores were advertising at !IH cents We carried fhis out through a long list if items and it was not long before the department stores stopped their specials. Then we stopped that form of adver tising, but we are ready to go at it again any time," he stated. Another plan of meeting the advertising of hard ware specials at cut prices was outlined. This mer chant told how they secured the daily papers at 2 p.m. containing the department store's ads. These ads. were clipped and pasted on the hardware store windows with large red arrow drawn across the sheet to compare- ive prices painted on the window. "We emphasize that we give lower prices and are open until 9 p.m.," he stated, "and people see these ads on their way down town. We have secured much business in this way." Merchants in other groups stated that they were able to buy some lines on the understanding that they were the only ones to handle the line in the city. Then when people came in and said they could buy the same article cheaper elsewhere, the merchant could eon seientiously point out that such was not the ease. This enabled a very nice margin of profit to be made on ex elusive lines because of the advantage in buying in large quantities. Price War lu considering the formation of groups for buying, the danger Of a pric* war starting between groups and of forcing merchants to throw away the price advantage secured, was emphasized by a number, but none denied the necessity of taking quick action on the mat. ter. This was pointed out strongly by one merchant as follows: "The drug stores have made a SUCCCSS of the chain or group buying plan. They sell many hardware lines today They used to handle* paints aud oils too Sup pose they decide to go back into those lines, With their buying arrangements tiny will have us beaten Mgnare ly," If we take action along similar lines, we can «ml\ prevent them "beating US to it.' but we wilt prohabh get back a tot of the hardware lines which we have Son? purely through price disadvantage," Another instance of the success of the group boy ing plan as already in operation was given by a hard waremau who stated that In his city last winter the) were able to get 20 to 22 ci-nts for stow pipe, whereas the previous year B priee of only 11 cents was possible on pipe costing 10 cents. The plan bad also enabled ihe cleaning up of stocks by sorting slow movers among the members They were now carrying leaa stock, and it was live stock Tie* question of certain department |tOf£S COO! peting on lims such as cheap paint even with any boy ing advantage the merchants might secure, was men FARM FENCING-GATES 9 WIRES. 50 IN. HIGH LAWN FENCING WHOLESALE DEALERS THE B.C. ANCHOR ffNCE CO. UD. 1031 PENDER 8T. W., VANCOUVER, B.C. FOX FENCING-Qalvanlied Wire Manufacturers of WIRE 8CREEN8 of all kinds 1925 THE BRITISH COLUMBIA RETAILER 45 tinned, but a number of merchants emphasized that there was nothing in cheap paint. Many of them recorded the best paint years in their history iu 11*24 by selling only high grade paint. Getting down to Home of the reasons why such action was thought necessary in buying, om* prominent Toronto member held the viewpoint that there was entirely too much overlapping iu selling among whob salers and manufacturers, ami this was running the cost of their service very high. Rather than there heing too many retailers, it was thought there were too many jobbers for the service rendered This plethora (d wholesalers made it necessary for them to seek bus- Iness from contractors, industries aud others which again ent -red into direct competition with the retailer. Another Ontario member of the Assoeiation who strongly favors central action on the part of tin- association for buying purpose?* pointed to the huge buying pOWef of the members. On binder twine for instance, he stated that tin discount available was equal to the present protit to the merchant and with farmers' clubs bringing binder twine into the country in ••ar lots, this was a line which retail hardwaremen were heing forced to handle without profit Paint firms, it *>*<•. as said, would sell the retailers' customers direct in o town if there were no hardwareman available to take on their agencies This, combined with wholesalers' competition in selling large accounts direct, was re ducing the retail hardwareman** business to the place where little in the way of protit could be made Central Buying "With proper management it would work to best advantage for us all to get into a collective group for buying," he stated. This merchant had seen an order for 10,000 well known rarer blades placed by a depart ment store at 17 cents per keg and asked how hardwaremen could ever expect to meet such competition without being able to buy iu large quantities. An instance of how certain manufacturers were witling to coo|M*rate with retailers in meeting the problem of jobber competition was outlined by one of the association officials He stated that one well known silverware manufacturing company had just advised him that due to a certain Ontario jobber's competition with retailers, they had decided to withdraw all stock of their line on this jobber's shelves ami send the jobber a credit note covering this stock. In future this jobber would not be allowed any stock of their lines. The city merchant favored starting co-operative buying in small groups, and gradually working up to the more comprehensive plan of central buying for the association membership. Some outlying merchants who felt they would have difficulty arranging groups, favored the immediate commencement <>f central buying for the whole membership When is was discussed in more detail, however, it was shown that districts could very well organize into groups, and so this was the plan unanimously favored when put to a vote. HARDWARE MARKETS AT A OLANCE Poultry Netting: Booked orders for spring delivery are now being shipped out j prices firm. Fishing Tackle and Sundries: Hooked orders for this line are now moving out. jobbers report a fair volume of business. taking the greatest share of the attention of the manufactures and jobbers. Retailers are selling some inside finish but the main itercst lies in outside paints. Stocks are well filled and priees steady as last quoted. Baseball Goods: To date jobbers have booked considerable baseball goods business for delivery later in the season. At the moment, however, orders are coming in slowly. Buying by those retail dealers already covered suggest that their stocks are small. Lawn Accessories: All kinds of lawn accessories arc selling for later delivery. Bookings, according to jobbers are well in excess of 1924 and the 1925 season gives promise of being one of the best on record. Air Rifles: Jobbers are taking orders for air rifles for spring delivery. Business has not assumed sizeable proportions. Glass and Putty: The demand is steady; priees are firm. Boiled and Raw Oil: Boiled and Raw oil new quotations show a decline of ten cents a gallon; sales are fair. Turpentine Declines: Turpentine new prices show a decline of ten cents a gallon. Manila Rope Advances: This has been the second tions show advance oi two eents a pound. Roofing and Paper: Sales are good; new advanced prices are well maintained; a further rise in priee is expected Sash Cord: The demand is steady; priees are firm. Sash Pulleys: Sales are improving; priees arc unchanged. Solder and Babbitt Metal: Prices are unchanged; the demand continues good. Screws: An improvement is noted in sales; the market is firm. Lawn Mowers and Grass Catchers: Sales in this line are expected to show an increase over last year; prices are unchanged. Nails: There is a good improvement noted in the demand; no change in price in the local market. Hinges: Prices are firm; the demand continues good. Radio Merchandise: There has been a dollar reduction made in the list price of radio tubes. The balance of prices remain the same with sales reported as excellent. Paints and White Lead: Spring orders are still Automobile Accessories: An improvement is noted in sabs; prices are firm but unchanged. Builders Hardware: Jobbers report they are receiv- ing a very satisfactory volume of business from the retail trade. With the large building program on for 46 THE BRITISH COLUMBIA RETAILER .March spring there is no question but that the demand will be good; priees are unchanged. Batteries: Demand is constant and the turnover is frequent, with prices well maintained. NATIONAL PRESSURE COOKER The National Pressure Cooker ti a simple cooking uten*ii made or heavy chsU aluminum with pressure gauge ami safety valve, win cook an entire meal over one pot hole or r«* jet Steel Sheets: Although mill prices have been advanced, local jobbers have not as yet made any price alterations. Stocks are ample and the demand fair. Wire Cloth: Spring shipments are moving forward at a fair rate with heavy stocks on hand; prices show- no changes. Screen Doors and Windows. Dealer orders are going forward at a fair rate, with heavy stocks at hand; prices are steady. Cutlery Prices are strong*, higher prices on some items may result; current sales are good. in one-third or lets time than COOkcd In the or<lin»r> Waj B&nithei tough neat; ae cooking odors; )»-** m«*«t shrink age. Cooks neat, vegetable* and dessert without Havers blending*. Paint Business Will Be Materially Increased by Early Spring Clean-up Campaign Plans should be put under way at a very early date having for their object the commencement of cleanup and paint-Up campaigns in local communities during the forthcoming spring season. Kach year sees additional municipalities go into this matter on a broad scale and the results are* highly desirable both to the inhabitants of the town or city and to the merchants who link up with it. Very frequently the merchant themselves are instrumental in initiating the movement. A group of retail merchants iu a certain city are bringing before the local branch of the Retail Merchants' Association a recommendation that the retailers set a good example by giving their stores a thorough cleaning up and painting. It is realized that while many of these merchants will gain no business directly by the movement, that all will gain indirectly due to the constant attraction of trade to stores which present a clean appearance. Of course, the hardware merchants will get some business in supplying the paint, but it is significant that the merchant who took the lead in making this recommendation was not a hardware merchant, nor a paint dealer. An Industrial Advantage There are many advantages of the annual clean-up and paint-up campaign iu local communities and it will take little persuasion to get the movement under way. There are hundreds of towns in Canada and the United States which conduct these campaigns in the spring of each year, and, in the case of one city, insurance premiums were reduced $160,000 in a year and fire losses were reduced $800,000. The ease of a prominent Manufacturer who was anticipating the location of a sew factory is also pointed to as evidence of the value of clean-up and paint-up. This manufacturer's decision finally rested between two towns and on investigation he found'that city Number One had dirty streets and alleys and buildings. Although the inducements otherwise were very material, it was decided to turn down this offer for the reason that the citi/ens weji so apparently lacking in M«lf resjwet that it WSS not confide red worth while to try to arouse them. The second city wsi selected for the plant even though the inducements were nol so great The reason lay in the city's appearance The streets were dean and tin- homes and business buildings were well kept, suggesting thrift and self-respect Thin Is a striking illustration of how one community benefited industrially simply by having a clean appearance Every city and town might widely adopt the plan of having regular clean-up and paint-up periods. Thc spring season, of course, is the logical time, but in order for the campaign to bti permanent ly effective, the good work must be planned well in advance ami perpetual* ed. The city will be freer from disastrous tires, its merchants will be more prosperous snd its people generally will be mole receptive towards new ideas tend ing to raise the community to an even higher plane of development ami visitors will always like to pay visits The health of tin community is also better where attention is givetl to cleanliness Other Merchants Interested There have be»*n outlined such a number of out* standing advantages of a local campaign that the hard ware merchant who plans to initiate such a movement locally will have plenty of pointers with which to *<■■ cure the attention and interest of Other merchants. The profits to tin* hardware merchant who supplies the paint will pay well for any energy spent in getting it under way. One hardware firm which has successfully develop ed considerable local trade through the medium of educational effort along the lines of clean-Up, paint-up. In now devoting some attention to improving the facilities in the paint department of the store.with the idea of assisting customers in the selection of their requirements, The plan has been adopted of Belling roomsfll! of paint; Ihis means the selling of the various lines re im THE BRITISH COLUMBIA RETAILER 47 HARDWARE PRICES CURRENT The following are prieei quoted for principal lines of leading wholesale firms. Prices quoted are necessarily subject to market fluctuations. 5U || ot} *, - i. .At .J I f*J 6 l\ '. .La * 19 i IS : tt 9 t.rt AMMUNITION. lo»df<S Shot &s«n». Dominion: C*nue*J«. 12 Q X $1 * ttt eh ll 0 * M x u*. eh, ImptrUl, I] t; * ?** x !***% eh il \ M •* IU «'h. , B Am trie *■ n. U.M.C Nitre «**l«t> ll «» * 2* * *-V* ch 6S.SS ivum High Uun ■*>** U T M «* Arum* 15 0 * SI * t**t rh jHZ'j, Vfletn Premier Metallic Ammunition. Dominion I] ibOff Brookel*** $1 ljas%g Smoheleas tt I. Uirtf Km«»li*elr## tt i. lun* 1 idimnS Am«rlc*n. 2:2 Short f*mok<r4e**»# U 1a>U* BtSOketSSM JS I. Hilt* Btnotoele** ::t. mn« Lenpefc ?.n \nvil.**- 'Peter -Wright, VKfce i*» Utt •?'•*. "ft* ; gvff 1S*» m» SJr **XKH n««>-** Axe*, ih n>* in*-? to itise d«t , doubt* hi? ***#>-», ft&haadled. ll* 19 (0 Hi I« dot; hunt«*» »*«•, $11 OS dos ; **npl« h!ir.| IXM, unhamltp-d, %\i-to (o ISf *-o d«t hah** -■«>■*»«*. tu.-M pei i-N> it'* BELTINO Ls®t rawhide sWtw W W; ry», & {** »1 t»»|i> pftf TM tOOi l»* «l I'I'» pw lie feet] v* si us* ee* lee feet BOLTS, CARRIAGE- un tot) peehefee) It sod ttmatlr-r up 1« -t-O* t»'-*S le** 33 J .-3 >>ff Ssti ovei t% le s*H off tbM Note eee larger, *n leagiha, ie** St *>tt u*.i Note ee** tUrl p»ir*# Oi fttfct »'->J,TS M ICHINB*— S »*>d amatier tip to « in long. l**« **» off list: OVer 4-l« Mffl Si ftff Hit; S V"*H lira *„ I****** 55 off : *t Nets eew Met prieei m <-e«*ri BOLT*, HTt'VI* t^».« tl off list HOLTS. Tini; Lean H ***t*t 10% on «» holle for hfohrn f»»< knif «*>» IMAM*. IU'*****"-' r-w 1,06* l« $>.'**-} ?<*"! |*S 00 per | C>(Kl fert BOILERS, RANOKU tO-gats MM each BPILDtNfl PAPER TwrroS 00* h» 11 W ! «*r roll AMMfdlng o. queltty 1'la.n Ttx i" •»*'-* p*f pr»|t SOTTS■•■■ ri«t*«.i. :i?. inUqei eopfee i»d dull km am tlinah n, » 3% $w<r i>.o- *»>■ JH **'■'.. jM»r tVi»''' 3**'. -IS ** *H l"** i'-'!: **'' BUTTS w'trtushi steel Ne OU :'W» H tl t«*f do * ! 3*4 i IV| t; j:. pen .1 m ; «H x <'•}, 11 rto pet dei •'AltPBT KKl.T U o» , 16 tt* it II ret! CATCHRR, CtlPWDARD -Old raeper led •lull i.'swi f\n!»th tu if* per hundred ni\l..Mi-„n H ri^-itu- orotn, S-H I'14?-" !•■• r 100 0-.n ».| |!« IH (wr :>v. jv« :.*•* li'' *>''* !>rr ItW n-* CHAIN <-U*-ffflnft l*tl •« u. |S,fM <--»-' '• « ll. 12 *S Mirh PHopPKRg FOOD Pnl*»nntl No A WW dos Cnlversel n>» I, It7.ed dtot.; Itni-rereel N« i pstA *i**t Itnleereet No ». HI M doi HlNflKS Pot doi petrs -Hf-nvy xtn-sp. 4 *n fi' M; Un |1 70; n-tn (tt.00; 8-irv $1.75. CORKITOATED TEE -IVr i|uz«;r» pairs-- Mn I*! '.*. -mi*, |t 10; l-in H.00; il-lll 132.5.*.. HOR3K 8HOKK Inm. Nus. <» t<> 1. PJ.75 j.r I00>tbs.; iron, N*.<< I and larger, I'J.aO r»*«r !0< lt>« IU(»N*H. S.\!>. COMMON—P» HW Tbs — I ths i*nt! iivvr 20c; 3, 4. ami S R)S. MR I1ION*, BAND—Per IM thn -!H-in. |4 5«^; ',>,in 14 W; J-Sn. $t 10 tmr-N. BLACK SHEET per lOOIbs.— 16 rtw#s II.M; M Koefe N-wt 11**1 Seeffe, l* io; M «»!!«-* H M IRON. GALVANIZED SHEET Pw '."fl ",H V1SKS. WARREN SOLID BOX—35 ths $10 00 each; 50 n>8. |12 00 each. PAINTS AND OILS. Brandram- Henderson Per Gallon B-H "Kngllsh" ordinary colors |4.25 B-H "Efiglish" white - 4.10 B-H Exterior Oil 8hingle Stain— Ordllury colors, in 4 gal cans 11 lr Greens and Greys, in 4 gal. cans tot H-H Anchor Shingle Slain— Ordinary colors, in 4 gal cans 1.3I> Grrens and Greys. In 4 gal. cans I.M PAINTS Gallon —H fttage American or English $T*'.*j; 21 Ordinary colors, in 1 gal. cans $4.30 ftMga t". tt', ll-ll guage IT 05 Martin Senour jMirch paint 4.30 KNOBS, RIM DOOR- Japanned, 13 75 per Martin Senour Neutone white 3.15 doa. LAMP CHIMNEYS—A, per vnnv I d»t. li jo par Aot; a. per doa $! W; l? per case I doe $! id per dos . B. p«>r do**. $! ir. I*ANTERNS Short or long gtohe, plain. in M doe ; Japanned, |15.0S dos. imWN MOWERS— Elupf***** ISti Made 113 Ofl; 14x .*i blade 13 l*sS blade lit .*•<■. '7 t I Madi- $:3.2»; to \ S Made IH H STAR l-lfi wheel. I knivea each, 12-in «*. 14-ln JUS; !•;■:!-. tj .*.*■ j kniTes tiin $■> l«, ;«*in ||0 ti; 'A'.o.n |1] M \? 4TTOCKS -ivii. WW do*.; Cotter, NAILS, wiiu: -B**e M -*** f.o.b Vancouver; <*"t. l>a#e IT '■'"» f *> l> Vrtncouver. I1CK8 -day, 0*1 Ihs I" W doa PINE tau-4 |al t* '.:> sSch; •% gar He each; »-. gal tic «••<• h i»Laster *>f Paris j; io ]><•■■ ios ths Rivers AND BURRS Black catTiege. Ith mmtf No I l".>rin snd » tLIO «.<• h; Hame, ■a H«mr. No &5. ii n Mch CHT7RN8, BARRBL Me <*• l'*1 W •""'*' No I, $11 10 each. No 2- Ml s0 •"*" h N" ; HLtl r■",<»-, « i.i.vis. mai.I,i:\ni.i: ivi n< I*'-. CLOTHES l.iNi' wire--Per r«»«-h. 50 n. |3 ea doi : i«o t\ Ifi ?6 DRILLS- Mil m.mK tt/l "ff n«w 1Ik« hlnfkomlth U-ln. 8j.■.'• <>ff ne« lift BAVTROlfOH Per 100 feel, S»ln I*"'" 10-ln t« &<->-. iMn it or. PILES- Great Weetern, ll*Jk »tt l1"'- !Uft<*k Diamond ■•".-"r off iiki GARDEN husk in 5« fi length* un- N«> s asuiti i-f^i eoppared rivets it> : aasorted copper rivets and No | aasorted coppered burrs Sic per Ih No I coppered burrs ■j*,- !.,.<• j*, Coppered Heels He per tt> *.n>i*«- .*.i burrs 37<- pei Ih. l:«'l K lt\SK -IV«ti»»li manila. base, 23V- ; - - > ■*. inllrt b. »<• Jfc !1< EADIOLAS No 111 MIW each; Ne ni.\ »:<*" Ko \ tmOO, Mibjeet to '-'«*". dis. RADIO SUPPLIES -Tubes w D. ll 14.00. mu! «;"*;>l.»'r. NO 1893 |0S.O0 each; lU'andes honea, IT.oo each, subject to 2 r»«;- dlacount; atteries, No " t*\ $i C each; Na "*>",, tt.to .-b svw-: BUCK Happy Medium, 111.10 dos sppy id<.» |ll,ll d< s; Dlasto&s \t>. t> lll.lt! JS 8CREW8 Bright Rat heed «Tl» u> off Itat; bright round bead. IS 10 off UaC; brass rbu head *ts; to off list; brass round head U Aai off li«t SCKl'AVS.t' \V ai off list SCREW s BET IS off list BHOVEL8 AND BPADB8 «>ids or l-'o\. Ill SS per d>>< \ Jones or Bulldog 113 TS per dos BCOOP8 Mooae No I- UT 10 dox -, No *'• 1ST (A, do*. No I III.M A»i ; No 10, |10.t0 All shove i" hlach Rntsh, <".i«e Iota '**H' per h*; t pno tu e.lt-b 11 •It •MILDER 7 s ;, hi .'■■<■ i" r tt ,:<i*Tki's PR«BSED-Per 100 the v. Ineh. aouhle IllW.eech ttft] 5 is IS 10; '-;-"> IT-M Martin Senour Neutone color „ 3.75 Martin Senour floor paint 4.IS Mierwin Williams, white 4.65 Sherwin Williams, color 4.30 Sherwin Williams, porch 4.30 Sherwin Williams, floor 4.15 lT*m~- I'er 100 Ihe. Hulk, barrels 8"0n>a $6.50 r.uik. irons loo tbs 7.71 Bulk, lions 25 lbs „. 8.30 Tit.s, 5 lbs; per Pi 94 Tins, lib - „ 12% UNSEED OU/~ Gallon. Raw, i to 2 barrels 11.55 Boiled, 1 to 2 barrets 1.38 LEAD, WHITE IN OIL— Per 100 tbe. 1,000 lbs. to 1 ton : 16.85 Less . . 17.35 Ur.indrani's Genuine ...- »•>- 11.05 TlftrRNTlNK— Gallon. \ barrel lots I 1.80 V A RNTSH Kg— Gallon Elastic, No. 1 | 8.30 Elastic No. 2 7.40 IV Linoleum 610 IV Marine Spar 7.10 IV Pomtture 3.65 IV Tale Hard Oil ..:..:. 4.65 Less 33 1-3 per cent. Lacqueret 16.15 less 40 Automotive Price List ABSORBERS SHOCK—Float A Ford No 1 at »2t 10. ACCELERATORS FOOT—Wireless Ford It II T"> each ASSORTMENTS—Cotter pin 13c each; Cap screws Ke each; Set screws 30c each; Machine » rew Tik- each; Machine nut 75c each. BATTERIES—Hot Shot |2.!»6 each. BOOTS—lire 4-ln. fl.25 each, BUMPERS—Hoover Twinbar, $10.60 each CAPS—Radiator, $1.00 each. CARBORUNCLI'M—Valve grinding 6-os. $4 doS. CARRIES—Luggage, collapsible $2.25 each. CEMENT—Radiator, Hit) Wonder Wotk- < i $.' 40 doz. CHAINS—Weed 30x3»,a $6.3*> each: 32x3^ IT 00 ea h: 31x4 17.70 each; 33x4 $8.20 each; Slxl |!> 00 each. LOSS 10%. RID O SKID—SOxSVi $3.75 pair; 32x3% IS.M oalr; 34x3's $4.10 pair; 30x4 $3 95 pair; M.vi $411 oatr, Less 10%, CLEANERS, WlNnSHlKl.O-Ptesto $1.75 each; ltaln-K-Oay. $1.50 each. COil.s-Spark single $5 66 each; Spark DEFLECTORS—"Wind adjuslable $l*».lv 5Jw«"StU »« <»" **•>>, , wSnder Worker $4 SO doi.t Martin Swew 1 TATKI t'a'P.' IOC off new list (Mllok Drying, t U 13c each; 1/32 19c eacn. wire HAKi'ko-Per roll *< point, cattle, ,-% ^ PiU.h: % ^. wCh5 U 96c each; tt ,.,,1 14 1$; (point hog, SO rods 14.81. ^nr, PUlS OALjANIZBD IVr IM $1 "0 eachJ HORNS—Electric $5.75 each IACKB No 2^0 $2 00 each; No I $2 20 '•^itiM-..** nuflw in -J" " ...•■»-• ..... ■• . v ,., ta an i\im.-v; V,-, "00 12 00 eacn .>o. i f«••*• roupled* for Spring delivery, »',-f> Terminal n> N„ 9, M.I0 N< - • 0 »m J£CKa -m. sn »- » S^U#;IS4„&^W mTEJ^SiAV^tt -SW&rfe^-^SgZ »i-mmi; wire wmiim, 4-piy »",n »'•''• "".-in $i7fm; *,-in 110.00; Corrugated, l-ply, S-ln $11 oo, S,.|n. $1C» i*o. **i-in |17.oa COUPLlNOg, ATTACHED- V V %* ,"*1 QAM8 TRAPI- Victor, per d,,» No 0, I'so; i. ta ia: jt I4J0, i, i;, 40. I, $$.00. H * N doi NO o. w:i*, 1. IMOl !'*• $7.IOi 2, $10 |0; '3, |H 40 rA Jump—No. t, per ,iox 11.10; IH, M-e01 - IT*t0; 3. $990. dor. WRENCHES, PIPE-Trtmo, leas i-S per j*nl off list. ML—Monatnoblle, lig*ht $1.55 gal.; medium Ii »*,o gal,; heavy $1.70 gal. PATCHE8 BLOW OCT - -Locktlte. No. I No. 3 30c each; No. 6 75c each; ,, nt on ii!" , , . .,.,. Vancouver. *.\u ut..-' i>""" * *-.* v" ,7^ ;i':;v, :•: ,vU::V,.m'"- : % «; <*■$■ -»•» «* s* ?Wffi»^ sj'ff SS* h:":Ss iS?8 8£SNs 0 each; A. C. h. _^^_^__^^^__ 48 THE BRITISH COLUMBIA RETAILER March 1 quired for all the household purposes where complete renovation is to be undertaken. This firm have completely decorated a sample room, and they have found ,that customers are much impressed with large actual iwmples of color combination than they are by looking at paint cans or color cards. Then, too, nn experienced painter is kept on hand to visit the homes of paint buyers and show them the best way of applying the finishes they purchase. The business of the paint department of this store has trebled in two years by following out these two plans. A Sample Room The sample room merely consisted of a corner of the store whieh lent itself to the purpose without making it necessary to curtail the display of other lines. Tin* walls were finished attractively with oil paints, giving the appearance of wall paper, and stencils were used for border designs. Customers become enthusiast it* over the splendid combinations whieh could lie seeim-d by the use of stencils. In this ease the customer pays for the painter's time but it is arranged that tin* painter merely gives preliminary instructions to ettstomers who wish to save labor eosts by doing the work themselves. It has been found that many customers will do much more painting when they do it themselves, but they are reticent about attempting any work whieh ordinarily only an experienced hand should tlo. Hence the plan outlined has worked out well. Another plan has been that when a customer enters the store and enquves for a certain line, the salesman makes enquires as to what purpose the paint or varnish is being purchased for. It is frequently found that customers ask for something which will not do the job as well as some other line, and therefore a valuable op portunity is opened for authoritative advice of the kin*! whieh makes a permanent and satisfied customer PAINT DESERVES OOOD DISPLAY A product whieh merits display, deserves good 'lis play, and paint cannot be properly displayed in win dows that present the appearance of not having been touched with paint since they were built. The bark ground or setting must be of sueh a nature that tin prospective customer's attention is not distracted from DOWUNG MANUFACTURING CO. WE ARE NOW MANUFACTURING A COMPLETE LINE OF Upholstered Furniture INCLUDING Chesterfields, Easy Chairs, Couches ALSO Special Beer Tables and Chairs AS SPECIFIED BV THE NEW GOVERNMENT REGULATIONS WRITE FOR PRICES AS WELL A8 OUR USUAL LINE OF HOUSEHOLD FURNITURE DOWLING MANUFACTURING CO. 266 8ECOND AVENUE EA8T VANCOUVER, B.C. 11125 THE BRITISH COLUMBIA RETAILER 49 the product by the slovenly appearance of its surotind- ings. To appreciate the true value of paint, the re suits obtained from the use of it must be visualized by the customer, and a well-painted store front is of inestimable assistance in helping him in this visualization. SubeoiiHciou.Hly, or otherwise, he in impressed with the appearance of the store, and teen clearly what effect Hit* application of paint has had upon it. ami is half sold on the value of "Saving the Surface" before he inters the store. The paint merchant must sit the example. Not to itiin \s accorded the privilege of setting back the viewing the improvements of his neighbors. He must fur- BJjth the initiative, after which the rest will fall in line ami "Clean Cp and Paint Cp" with the paint dealer. Of COME TAX REGULATIONS (Continued from page '-2) Surtax The surtax applies to net taxable incomes of 15000 or over, The scab* of taxation beginning at one per eent on the fir*t $1(100 over $5000, increases at the rate ..f V* on every 18000 up to 4H'« on 1100,000, Urge incomes are taxed even higher until the maximum is reached si '*•'»'' on incomes exceeding $1,000,000. Additional Tax. An additional tax consisting of .V, of the combined Normal Tax and Surtax, is levied on net taxable incomes of $5,000 Of more. In other words anyone hav- ing such an income mu*t pay Normal Tax. Surtax, and Additional Tax. each calculated according to the roles which govern its application. Special War Revenue Act. The Income Tax Aet provides for the deduction from tin* income tax of eertain taxes paid under the special War Revenue Act The taxpayer should take care to avoid dnplleatloil of payment, if he pays taxes under this Act. Partnership. A partnership, as such, does not pay any tax, but ihe shares of the partners in the income of the partnership are taxable to them individually. When the fiscal year of the partnership is other than the calender year. «ach partner must report his income from the business as of the fiscal year ending with thc calendar year for which his individual return is made. Income derived from other sources than the partnership must be reported for the calendar year. Appeals. The taxpayer has always the privilege of appealing against the official assessment, An appeal to be valid, must be bulged within one month of the mailing of the assessment. Appeals are made first with the Minister, the Kxeehequer Court of Canada being the Court of final appeal. Example of Taxation. Let us suppose the case of a merchant who is mar- Hod, having three dependent children. Taxation would be applied as follows: Husiness profits (say) $8,580, yield of tax free bonds $560; of various Canadian dividends $785. total income $9,915. lie deducts $48:15, the yield of his bonds, his Canadian dividends, and $2000 personal exemption of a married man. and $50(1 for each child), and finds $5,080 liable lor Normal Tax. <>n the first $4000 of this he pays V",. or $160; on the remaining $1080 he pavs 8%, or $8(1.40. making his Normal Tax $24(140. ln calculating his Surtax, however, he may only deduct from his total income of $9915 the $550 received from the tax-free bonds, leaving $9635. This does not mean that the Surtax is levied on the whole $9635— but on such part of that sum as exceeds $5000—i.e., on $4365 Even on this $4365, the tax is not levied at a uniform rate but at three different rates. On the first $1000, above the $5000, it is 1%, or $10; on the next $2000 it is 2%, or $40; on the remaining $1365 it is I'i. or $40.95, total Surtax, $90.95. Normal Tax and Surtax are next added together, making $337.35; increase this by $16.87, the 5% additional Tax on incomes of $5000, and more, and the total income tax payable is found to be $354.22. 1924 Amendments. Probably the most interesting amendment to the original Aet is the raising of the allowance for each dependent child under eighteen years of age, for the purpose of Normal Tax only, from $300 to $500. Another important amendment provides the government with a lien for any unpaid tax, interest or penalty in respect of the income of the 1924 and any subsequent taxation periods. This lien is effective from twelve o'clock midnight of the day of the mailing of the notice of assessment, and ranks before any transfer or security executed after that time. Other new clauses relating to:— (1), Non-residents carrying on business in Canada. (2). Dealings between a corporation and its subsidiary*. (3), Restrietions in deductions. (4). Income periods for partnerships. (5). Husband and wife as partners, are given herewith: (1) Where a nonresident person in whole or In part produces, grow?, mines, creates, manufactures, fabricates, improves, packs, preserves or constructs anything within Canada and exports the same without sale prior to the export thereof, he shall be deemed to be carrying on business ln Canada and to earn within Canada a proportionate part of any profit ultimately derived from the sale thereof outside of Canada. The Minister shall have full discretion as to the manner of determining such proportionate part. Nothing tn paragraph (b) of this subsection shall in any way effect the generality of the term "carrying on business" as used elsewhere tn the Act. (2) Where any corporation carrying on business in Canada purchases any commodity from a parent, subsidiary or associated corporation at a price in excess of the fair market price, or where it sells any commodity to such a corporation at a price less than the fair market price, the Minister may, for the purpose of determining the income of such corporation, determine the fair price at which such purchase or sale shall be taken into the accounts of such operation. (3) The annual value of property, real or personal, except rent actually paid for the use of such property, used in connection with the business to earn the income subject to taxation. Amounts transferred or credited to a reserve, a contingent account or sinking fund, except such an amount for bad debts ts the Minister may allow and except as otherwise provided in this Act. (I) Where two or more persons are carrying on business in partnership the partnership as such shall not be liable to taxation but the shares of the partners in the Income of ihe partnership, whether withdrawn or not during the taxation year shall, in addition to all other Income, be income or the partners and taxed accordingly. A member of a partnership or the proprietor of a business whose fiscal period or periods Ih other than the calendar year shall make a return of his income and have the tax payable computed upon the Income from the business tor the fiscal period or periods ending within the calendar year for which the return Is being made, but his return of Income derived 50 THK BRITISH COLUMBIA RETAILER March No. 3 AUTOMATIC BOOK Counter Check Book Prices O.K. TRIPLICATE BOOK ARE NOW 40% and 50% Lower THAN IN 1923 It is your privilege to benefit by these low pri«<M and secure Counter Check Hooks now. Prices are expected to be increased la the near future, then- fore you should grasp this opportunity of ordering Made in Duplicate, Triplicate andfor Immediate delivery, or delivery in six months- Quadruplicate time. You have nothing to lose, but -something n» The most popular sized book. gain, as we shall protect you against any Infrea,*** in price that may occur before date of -ahlpntent All our Counter Check Books are manufactured In We.Htedn Canada, -which enabl"* u** to give Weettifn m»-rrhani**» prompt and efficient service, as well as a saving ia freight and express charges Willi our uptodan* counter OSOOS book machinery and staff of trained workmen, you are sure ol high elans printing at minimum cost WESTERN SALES BOOK COMPANY, LIMITED Manufacturers of all sizes and styles of COUNTER CHECK BOOKS AND SPECIAL FORMS |h tne tsutml book for all kind* of Original Kntrles. be<-au*« it keep* one compbA" copy In bound form VANCOUVER OFFICE: 570 Granville Street Phone Sey. S265 OFFICE ANO FACTORY. Blackwood Building Winnipeg, Man. Bags to satisfy—that's all "RAVEN" Manilla "GARRY" Light Kraft "RUPERT" Hoot>u Kraft These bags are made by the Woods Manufacturing Company at Winnipeg, only Western Canadian bag makers, on some of the most up to date paper bag making machinery in Canada. Our business is to turn out bags of quality at proper prices. That our growth has been so steady is due to our friends, the retail trade, recogniiing the super.or quality, service and satisfaction found in us rig these bags. We would be glad to send you samples. NORFOLK PAPER CO. LTD. 136 Water St. Sey. 7868 VANCOUVER, B.C. Agents for B. 0. Woods Manufacturing Co. Ltd. Winnioeg, Manitoba 192$ THE BRITISH COLUMBIA RETAILER 51 irom sources Other than big taurine*! shall be made for the ealendar year. (5) Where a husband and wile are partner! in any busl- ntSS lhe total Income from the business may In the discretion of Ut! Minister be treated as Income of the husband or the wife and taxed accordingly. Where a husband derives income as an employee of his wife or vice versa any remuneration paid to Ul! husband or wife shall not be chargeable aa aa expense of ih*- buaineai in determining the sel profit tbereot Where the husband ol i 'partner in any blaines! receives any nalary or Other remuneration therefrom, then the portion uf the remuneration paid thai bears a similar proportion to she interest Ol the Wife In Ou partnership business shall be added to the Income of the wif<- and taxed accordingly, or vice v»-r«a If *» wife its enip!oy«*d by a partnership Of which her hssbasd hi I member." THE MARKING ACT. The following resolution has been submitted to the Toronto i'Hy Council by one of the aklcrmeo: '"Whereas (Herman gOOda are f)00dlttg Canadian markets in unfair competition to those made under the Hritlsh Mag, owing to the depredated currency ol Qertneny, and the gold standard nui Kin a m. dsfler.Miee tn view oS the fact that the dOfflplSg art dot! nut apply unless the articles from Germany are aold to the Canadian Importer for the per cent tea! than ii ir« cold for domestic conaumpUon; "And whereas VS do not wtoh to force Canadian working men down to Herman standards of living, but keep our pr<- seat high Canadian ideal*, and conditions- "And, whereas the United Statea has taken action to pro* (ad Us Industrie* and people from such an unfair industrial invasion; "And, irhetflttfl Canada is suffering no** from such unfair competition causing unemployment, and dlstrea! amongst the workmen; "And. Whereas it Is claimed that the Marking Act" is not now being applied; Therefore be It raeOtved' that the Council of the City of Toronto hereby petition* the Dominion Government to thoroughly investigate Mid conditions and adjust matters by having an Ord« r in Cowo U passed enforcing tfie 'Marking Act,' and to pass such legislation which will meet post war conditions " While It would he some help lo have the "Marking Act" reinstated no that people would bave no difficulty iu identify tog the origin of the article placed before them, ii is doubtful if this atone Would do much to curb the practically unrestricted competition Of low cost foreign goods coming on this market People who buy at a price are not Inclined to object to an article because it Is foreign made and the placing of the name of country of origin on the artlclt- might only serve to more definitely identify low cost merchandise with that country and ko make Itap roduets more of a factor than ever in trade It u recognised that sentiment is a very unsound element to eona-det In business today and lhe subject moat therefore be tackled from a more businesslike angle. With this in mind there is no question that the only way to plan- such go-ods on an equal fooling with Canadian products, for competitive purpoaea, is to adjust duties on much the same hash as the lulled Slates has done Hardware and Mela! DECLINES AHEAD OF ADVANCES DURING FEBRUARY In Canada during February, there were IT articles of hardware that registered a decline, and 14 articles that were advanced in price The more important advances Included prepared paints, handles, stoves, galvanised Iron, a line of aluminum wares and gasoline. The declines during the past month Included lines such as barb, colled spring and brace wire, radio sets, lines of asphalt shingles, ami lines of American and DOmlnlOQ ammunition Most lines Of hardware have tend Sd to remain steady in price. tt Is strange to note (hat the markets in the Cnited States • end tO move in an upward direction. There are no violent movements, but advices state thai there were more advances than declines in quotation! In the lulled Stales markets latelv Km- inatapee, recant)? advance! in mice were announced on the following hardware line, carriage bolts, machine holts, lag screws, belt lacing, nails, fencing, flashlights, barb wire and staples. Decline! took place In Unseed oils, crowbars, wedges, sheet nine, picks ami mattocks and galvanised palls . TRAVELERS WE MEET. If there is one traveller on the road, that everyone knows, it is Mr. Maxwell H. Tebb, better known as "Max." He is the genial representative of the "Life Savers Limited/1 of Preseott. Ontario. He is a real "Life Saver" covering as he does every town and hamlet, even the water-tanks are not permitted to escape his interested attention. He sells "" Pep-O- M hit," " Wint-O-G reen," " Lie-ORiee,' * MAXWELL H. TEBB •(M-O-veV' •Ciiui-ti-mon." and "Vi-O-tet" Life Savers. "Max. says, in fact, that he has a llavor for every purpose, and every taste. lie has lived practically all his life iu Vancouver, with the exception ol his trips throughout British Columbia, and Alberta, He is always on the job, and if you meet him on the street he is travelling at sueh a pace that one miirht almost Imagine he was really on a life saving expedition, instead of just trying to break another record with a t>7'< increase in business from Ids previous year. If vou have smoked too much, trv a "Life Saver" • * If your bootlegger delivered thc wrong brand and you are not feeling up to the mark, try a "Life Saver"— indeed, no matter how you are feeling a "Life Saver" will make you feel better. At least Max says so. n Pat Lady: "Please put some oil in my car. Clerk: "All right, heavy?" IVit Lady: "Fresh tbiftg! I'll buy no oil from you." • • • Jr. "FmUler. vot iss 'bankruptcy"?" Sr. "ldt iss ven you put your money in your hip pocket und let your creditors tAke your coat." 52 THE BRITISH COLUMBIA RETAlLEtt TIPS FOR LIVE CLERKS. March If the Customer Makes a Mistake. The customer, in a hurry, made out a check for his purchase—$3.05—and handed it to the clerk. Then he grabbed up his bundles, and rushed for thc door; he had heard the Fairvicw car approaching down the street. The elerk looked the check over as the door slammed behind the hasty customer. Thc amount wasn't $3.05—it was $5.03! The customer had tangled up his figures in a quite human manner, and the store was "in" one dollar and ninety-eight eents. What do you think the elerk did! What should he have done? Mistakes against the customer are bound to happen every little while in the retail store, and every clerk should be "right" as to his policy regarding them. There are so many ways in which they can happen. There in so much harm they can do if not handled in the right spirit. An incident whieh happened under our observation just a few days ago proves that the policy of absolute honesty is the correct one. Two boys entered the store to buy a list of things wanted by mother. The boys had a cheek to cover all It was near closing time, and Jack, the elerk, was a little off form, as a clerk can lie forgiven for being at the end of a high-pressure day. He "slipped" in a quite human manner. The boys bought an item whieh came in two sizes, one at $2.50, the other at $3. The clerk charged the $3 price, though the one purchased was the small size. That evening, his mind turning back to the day's work, he remembered the sale. and. like a flash, the realization of his mistake came to him. Now, the store was "in" fifty cents on the deal. It was possible the customer might never notice the mistake, and if she did. the clerk could plausibly apologize If he had been a sharp dealer, this man would have kept still. Just so with many mistakes against a customer whieh are made—it may be possible lo "get away" with them. Why not make a try for the easy money? This clerk, however, called up the boys' mother the first thing in the morning, explained his mistake and said the 50 cents would be mailed out. You've saved a customer!" said the lady. "I was all ready to 'phone you about that mistake, which looked suspicious to me." Of course, the point is right there. Let the average person discover an unrectificd mistake of the store against her, or her own unrectificd mistake, aud she MERCHANTS! Isn't It True? That the man who owes you apenda hia money elsewhere? Let ua make the collection and you'll recover the money, also hie trade and reepect. NO COLLECTION—NO CHARGE Own Legal Dept.—Agente Everywhere. Phone or write ue for ratee. Credit Protectors limited 314 PACIFIC BLDG VANCOUVER, B. C. Phone: Sey. 371 Our Motto: "Collections—or a Reason." will begin to doubt, more or less "fatally," the store's honest v. And if she docs, it's likely to be goodnight, customer! Aside from ordinary honesty, which should be a sufficient test, taking advantage of customers' mistakes doesn't pay. The same principle applies when thc customer doesn't actually make a mistake, but shows by act or word that she if ignorant of values, or under misapprehensions, respecting something she wishes to buy. It may be "praetieal," superficially, to take advantage of the customer. It doesn't pay to do so, though. It happens tOO easily that the customer discovers she has been ''picked." What do you do when a customer discovers a mis take you have made, and rectifies it? This doesn't happen so many times as it might, because a surprising number of customers won't report a store's mis take if they Ami it. Some will report, though. To these you OUghl always shoy your appreciation. Make them a little gift Say "thank you" as nice as you know how. That's a mighty easy way to develop loyal good-will in a customer DOES ADVERTISING PAY? Advertising has made tlu- Vietroln I log famous. It has put Castorifl down your throat, left bristles iu your gums, and then came along with a Hubher set and took them out. It has put Soxodont, Pebbeeeo and Pepsodent on your teeth It has put a Cflllette again***! your hay-field It hafl put Murine in vour eye, sold YOU I'utieura for pimples, Tears for the bath, and Ivory for the tub It has put Arrow collars around your neek and Ingersnlls around your wrist It has jammed your feel in Holeproof sox. put l*nn» garters on your leg* and Tiffany rings on your fingers, It has worn out your jaws on Wrigley's ami posted you ou what to buy to cure corns, warts ami bunions and ingrowing toenails. Go anywhere you want to, do anything you wish. and advertising has had a hand iu it —absolutely. And then some people ask "Does advertising pay""' .♦' "Yessuh. we shauah has got a fine new minister; you oughter hear him pray." "Can he pray better than the other one?" "Mv, (l my, ves; he can ask for things the othah minister ncwr knew de Lord had," Managing Director, G. W. THOMPSON, O.C.M. Consultant, VINCENT C. MARTIN, A.C.I.S. (Late Aesistant Surveyor of Taxes INCOME TAX SPECIALISTS LIMITED 50910 Union Bank Bldg. VICTORIA 803-4 Board of Trade Bldg. VANCOUVER. Telephone: Seymour 1404 "TAXES" NO SAVING NO CHARGE EXPERTS IN BRITISH, DOMINION ANO PROVINCIAL TAXATION 1925 THE BRITISH COLUMBIA RETAILER 53 POPULAR CHAIRMAN OF GROCERS' SECTION, GREATER VANCOUVER BRANCH, R.M.A, IS FIRST IN WINDOW DISPLAY AWARD. Hugh Morrow, whose photograph is reproduced herewith is one of the "Old Guard" among Vancouver's grocery merchants, having headed the original Grocers' Association, founded in this city before the extablishmenl of th* British Columbia Branch of the Retail Merchants' Association. Hugh has held many executive! positions In the latter organisation, and through his tireless, and conscientious work in assoeia- . ■■ V ■ "■■.".J1 Lake of the Woods Milling: Company LIMITED Maktnof FIVE ROSES • FLOUR • The World's Best Daily Capacity 14,200 Bbls. B.C. Off iocs and Warehouses: 1800 liohsrds Stmt 1614 Store Street VANCOUVER VICTORIA Morrow and Dearie's Window Display of Nestle's Milk, which was awardtd first prize in a recent competition tion matters, has helped to bring about many important changes, tending to improve conditions in the grocery trade. He is an Irishman by birth, and in this brief eulogy, (which incidentally is penned on the seventeenth of March), thc "British Columbia Retailer" extends congratulations, not only upon the origin of his birth, which in itself is an excellent recommendation, but also upon being awarded first prize among many competing grocers in Greater Vancouver, for the best window display, featuring Nestle's Milk, recently staged in this city. SET THE YOUNGSTERS A GOOD EXAMPLE— EAT MORE BREAD. Fleischmann's Yeast is more than a name The constant aim ol The Fleischman Company Is to maintain in its Yeast the purity, strength and uni- formity which are required for highest quality bread. A loaf or high-eating quality and fine appearance can be produced only from a properly conditioned dough. Without good Yeast, proper conditioning is an impossibility. Therefore, the uniform quality of bread made from Fleischmann's Yeast, the ready demand for this loaf, prove that the labor and research behind each pound of Fleischmann's Yeast has not been in vain. Linked with the service which goes with it, Fleischmann's Yeast has become almost synonymous with bakeshop success. Bakers have found it worthy of that confidence they have placed in it which causes it to he more than a name. FLEISCHMANN'S YEAST Panomalt Service Arkady ,- .■■ ■ „,„..„.. .,-Hr*> l»t THE BRITISH COLUMBIA RETAILER March Linking Appropriate Baby Food Displays With Week By Ernest A Dench At a first glance you will probably think that Baby Week, which comes early in May. couldn't possibly have anything to do with food, as Baby's chief diet is milk. Here is where you arc wrong. In this day and generation the baby Commences at a startlingly early date to take orange juice or else the juice of canned tomatoes. This gives him the much needed vitamines and prevents him from having all sorts of diseases. When he is not a year old, he is started on vegetables that have been finely minced and put through a sieve. Naturally with such a delicate thing as a baby's stomach to cater to, the mother takes particular pains that the vegetables, bread, biscuits, and milk that the baby gets are strictly fresh and of the best quality. When we say fresh, we do not mean that canned foods arc taboo; quite the contrary. Fresh vegetables are the best, no doubt, but they are not always available Because of the variety of baby's diet. Baby's Week offers sales opportunity. You must convince mother that your products are of the finest, and Baby Week is a very good time to start your display propaganda. Selling by Contrast. Wcbel's Store, Casper, Wyoming, by contrasting what good food and poor food would do for a child, convinced many mothers that their store should bo patronized. The window floor and background were both draped with purple cloth. Walking with rapid strides towards the right end of the window, were two small life-sized paste-board cut-outs of small children. The child leading the way was healthy and fat, with rosy cheeks and bright eyes. (In a sash around his waist was printed: ''Wcbel's Groceries made me fat." The child following him looked mainly skin and bones, as any child would be who is improperly fed. He was saying: "I'm starved, I'm going to Wcbel's to get fat." Thc following contest, staged by William Kendrick and Sons, jewelers, Louisville, Kentucky, has been adapted to suit the grocer. Some weeks before Baby Week you should advertise the fact that you are staging a Better Babies Contest, and all those mothers who buv a certain amount of groceries are entitled to enter their children. Mothers are always so anxious to show off their offspring that they will be willing to spend any reasonable sum in order to be eligible. You should trim your window attractively and daintily and group together all foods most suitable for baby. (In top of several different kinds of breakfast foods, place the prize, which should be a silver porridge bowl, with a cereal such at oatmeal in it. We advise you to make the contest as simple a one as possible, for anything elaborate, unless the local public hall is used, and the aid of doctors and nurses )is sought, will be a stupendous undertaking. A baby parade, if the weather is mild enough, would surely be a success. A Successful Baby Show. Henry Schocnfeld, proprietor of the Henry Schoen* feld Co.. which operated six retail food stores in Kansas City, Missouri, thinks that the advertising power received from his baby show is not to be lightly estimated. They planned their show two months iu advance. As a result 518 babies were registered The affair cost only $162, which includes all additional help, prizes, decorations and advertising. The increase of business during the week after the show was eleven |wr cenl Books on the Feeding of Infants. Prom tin* local health clinic or from the differenl federal department bureaus at Ottawa, you can obtain a sufficient supply of practical booklets to give away to mothers, alter yon have explained your need foi them, The charge for the booklet will be a small One, based,on printing costs These booklets can be used ill conjunction with Baby Week grocery sales. Ptingles, Medicine Hat. Alberta, Canada, took »d> vantage of this sales btinger in one of their displays, for both the Canadian Provincial and Federal (Jovern incut departments distribute literature on the f«*#-»|itu,' and care of infants. The paneled background and sides were draped with purple crepe, and attached to the SfUne was a tow of books on baby feeding. On tin* window floor were two cards reading: '*Patronize tlo l-Y.e Baby Clinic (let Baby Needs from I'riugles " Government Health Exhibits, Have you ever sough? inspiration for strictly practical infant's food displays from the exhibits that art arranged by municipalities and provinces to assist mothers in the proper care of infants? You may not have regarded such exhibits in this light, so the following exhibit, which was staged by the Provincial (Ontario) B<otrd of Health at the recent Canadian National Inhibition iu Toronto, may give you the cue for a helpful display during Baby Week The booth was floored with green and white tiled linoleum. A walnut buffet table at the rear centre was given a homey touch by some freshly cul yellow and wo * I white flowers in a green vase. A number of small stained tables were distributed about the booth iu regular restaurant fashion. Kach table was spread with a white linen table cloth. A vase of cut flowers was the central feature ol each table, with a card propped up against the vase Kach table was spread for a typical meal foe children of various ages. Tin* cards ttt are (putting so that vou mav carry out similar sugges- I • m m lions. "Suitable Breakfast for a Child of \\ years: Half pises of toast; small glass of milk; small dish ol oatmeal; small glass partly tilled with orange juice" The other two meals for the day combined the above foods with the additions of the yoke of an egg and a small dish of spinach. The next table deall with: "A Day*! Breakfast for a Child of 14-1H months. Two pieces of brow ii bread; small glass of orange .'nice; small glass each Of milk and water; small portion of mashed potatoes and chopped meat; small dish of oatmeal." "A Suitable Dinner for a Child of 4-o Years." comprised three prunes with juice, glass of water, plate of vegetable sou]), small piece of steak, baked potato, small portion each of butter, chopped beets and salt." (All Rights Reserved) M THE BRITISH COLUMBIA RETAILER TRADE NOTES 55 Armstrong— McDonald JTv Co. (groceries, (run. etc.). reported dissolv ing psrtnershlp Qrghouse— ItriK house Mi-hi Markel (SUckland k Klrkn«*.Hs>— llaillfr's isle advertised Courtenay— Patterson Shoe Stop, reported commencing, Cowichan Lake— Cowichan Men hauls' Ltd Bold out to Cotdon Store* Ltd. (Departmeni store) Cranbrook — H I* Kemp (meet) I* reported oonuneaelng Bowaess Export Co. Ltd, inccecded t»> A C Bownest (aerated testers). Cumberland— Geo Wvetii-ri*') («-»i j, (geaertl store), stork. «-ic. sold. I* a Helen ntceeeded bj H J Craig, (toys, itattoner? etc,) Ftrnie— it Hanson (meals), reported lold out Ladyimith— Clarence C Bate sssigned; \ H SUngei eppolnted cm todlan, (soafecttoacfj) Peterson, Chan I 09a, (general iter**-), ad*.«'rti»*t»K busi n,-*a lot sale Kelowna— McMillan ri Owes I.ed reported financially embarrassed. tmen* fumlshinKi J ft, Fttmenon & Co.. (men*l faralslltogs, dr) Hoods, etc) f"iMnt«d *oid grorert department to Lock Grocery Co. Ltd . possesion tO bv given IS March Kimberlty— Geo, Weasck told out. tiobioeu and bev*) Mauiardviiie— J ll glagtetoa a* Son reported negotiating sale ol business. (goners) more) Merrill — Clarke tt Moyea dissolved partnership Mi- Hilda Clark oootiaaes, (milliner) i Merville— K. ll. Shaw (genersl ilore), reported lelllag out In ftfnreit. McKay— F D. Morton reported greeted extension, (confec.) Natal— Natal Meai Market -Changs in partnership reported. Nakuap— Jordan. F n Co (general itore), reported wld out Nanaimo— Kennedy Drag Co Ltd, a \v Kenned) reported with drswtag, Mrv K Korcimmei- (jesretry, en-.), reported retiring from business. Auction «*»!«• advertised. smiths Grocery sold oot lo T Johnson a.- Son. New Westminster— Krje d (V. reported opening stock >ard. North Vancouver — A K Mitchell (cluaiti. etc.) stock sold bu auction. Revelstoke- Hnoma c. it. & do Ltd. (geaersl itore)- suffered lire loss Roberta Creek — i. w. Bailey (Roberts Creek Trading Co.) reported granted extension; cc.m.t.a. Ltd. ippolnted trustee, Sirdar— n. v. Whiieside reported sold out (-genera) store). Smithers— It, A. Fotlurln A Co (womens ready to wear) reported Buffered firs loss Vancouver— Vanrouver Pork lUiteheis reported Incorporated Vancouver Wholesale Dellentessen Co.. dissolved partner ship, Hiusk * Slogan (oonfeo, and fruit) reported commencing, DeWey*i Fruii Market commenced, Sandell c;iu\e Co ChatiKe In ownership reported. a Woarsel) (meals) commencing. Greenwood .<& Davis (groceries) reported dissolved partner* nil I p. JaineH Harkness (grocer) reported removing, T. It. Lee (women's wear) reported commencing, TnOS. A. McFad/.ean (Patess'ere Piuisslene) assigned. C.C.M.T.A. reported custodian. Same National Advertisers Who Used "BRITISH COLUMBIA RETAILER" Daring the Past Year Ford Motor Co. of Canada, Ltd. Palmolive Company, Ltd. California Packing Corporation. Holbrooke. Ltd. Heinz o\ Co. International Business Machines Co. Ltd., Toronto. Canadian Toledo Scale Co. Ltd., Windsor. National Cash Register Company, Toronto. Caandian Postum Cereal Company, Toronto. Kellogg Corn Flake Company, Toronto. Royal Crown Soaps, Ltd. Dominion Canners B. C. Ltd. Borden Company Ltd. Fleischmann Company. P. Burns A Company. W. Clark, Ltd., Montreal. E. B. Eddy Company. Carnation Milk Products Co. Ltd. E. W. Gillett Co. Ltd. Beech-Nut Company o fCanada. Ltd., Hamilton. Swift Canadian Company, Ltd. McCormick Manufacturing Co. Lake of the Woods Milling Co., Ltd., Montreal. Connors Bros., Black's Harbour, N. B. N. K. Fairbank Company. Hedley Shaw Milting Company. A. Macdonald 6\ Co.. Ltd. Tuck & Lightfoot, Ltd. Canada Starch Co., Ltd. Thos. Davidson Manufacturing Co., Ltd. Canada Colors oY Chemicals. Ltd., Toronto. Gurney Foundry Co., Ltd., Toronto. Meakins o\ Sons. Hamilton. Dominion Oilcloth & Linoleum Co., Ltd., Montreal. BrandramHenderson. Ltd. Martin-Senour Co., Ltd. Beach Foundry Company, Ottawa. Mlnard's Liniment Company. Canadian Paint, Oil fir Varnish Manufacturers' Assn. Dominion Cartridge Company. Marshall Wells B: C. Ltd. Peerless Underwear, Hamilton. Chipman Holton Knitting Company, Hamilton. Monarch Knitting Company, Ltd., Dunnvllle, Ont. Circle Bar Knitting Company, Kincardine, Ont. Atlantic Underwear, Ltd., Moneton, N. B. C. Turnbull Company, Ltd., Gait, Ont. Penmans, Ltd., Paris. Continental Paper Products, Ltd., Ottawa. Interlake Tissue Mille. J. C. Wilson, Ltd. Woods Manufacturing Co., Ltd., Winnipeg. Northwestern Mutual Fire Ins. Co., Hamilton. The Recognized Medium for covering British Columbia, Alberta and the Yukon. 56 THE BRITISH COLUMBIA RETAILER Mm re 11 Shields & Radie (millinery, etc) commencing, Western Industrial Chemicals Ltd.. reported assigned, and CC.M.T.A. appointed custodian; meeting of creditors called. VV. Uttley reported sold out to E. E. Richards, (confec.) Robert A. Allish (raw furs, etc.) reported opening branch al Edmonton, Alta. Cadero Grocery—Change In ownership reported. J. Coffen (Crown Grocery) reported discontinuing. Chas. H. Cunnings (grocery) reported sold out Rupert St. store. J. W. Gehrke Co. Ltd.. (stationery, etc.) applying for change of name to Gehrk'e Ltd. Nelson Delicatessen (M. Whltlaw & J. McManus) reported commencing. Brown. A. T.— Reported absorbed by Canadian Produce Co. Ltd. (produce, etc.) Kaye & Douglas Ltd.—Applying for change of name to Far Eastern importers Ltd. Liberty C'gar Store—-Bailiffs sale advertised. New Century Produce Co. Ltd.—Reported absorbed by Canadian Produce Co. Ltd. Victoria— Famous Store Ltd.—Compromise offer accepted, business to be closed out. (lad'.es ready-to-wear) Modern Shoe Co. Estate—Balance of shoe stock reported sold to H. E. Monday, and new incorporated company formed. Correction ln our last Issue we listed Squamish— Mackenzie. Roderick (SquamMh Drug Store)- Reported succeeded by McKeiiile's Ltd This should have read S-piatnlsh Department Store Messrs Cuthbcrtson & Co., bsve acquired the pro pciiy occupied by The W'oolworth Compuny, which has a fifty-fool frontage on GranviHs street, mid have sold their present location to the Hudson'* Hay Com pany. • • • \V. s Charlton must vacate his mens' clothing snd furnishing store on Granville street, ss this property is acquired l»y the Hudson's liny Company for remodelling their store. Jr. "Cud vot is berccntage ol profit* if I sell a eoat for forty dollars that cost me tventy, vot is dot?" 8r, "Dot is von ber cent " Jr. "Hut vol do I make if I sill for tventy.life doi lars vot eost tue tventyf" Sr. "Vou make a tarn fool of yourself ' Kneh "Why are JfOfl Inte*" New Employee "Store opened before I goi here " |B TICKETS AND LABELS MADE BV SPECIALISTS. A specialist, tn any calling. Is one equipped to produce results promptly, satisfactorily and economically. Thia Is where our plant differs from the average printing office. We carry In Block many tons of colored card boards for Immediate use. At one operation, with our modern specialty machinery, we print tl kets In two to four colors on front of ticket and on the back; number each ticket the aame or consecutively and perforate sheet both ways; or we can print your tickets and re-wind Into rolls to suit, earh ticket numbered consecutively and correctly. We make bread labels In two colore for the price of printing: one cotor, In quantities, and put up Into rolls of 6.000. We make tne tickets for the B.C.B. Ry. by the millions; for the North Vancouver Ferries; f*>r the Government, and atl klndn of theatre tickets. May we not be of service to you. NICHOLSON, LTD. Phone: Bayvlew 376 tOM Ind AVINUl WIST VANCOUVER. B. C. IMPOSING EXTENSION TO HUDSON'S BAY COMPANY'S VANCOUVER STORE. The four-store) store with It's »emt-ctrcutar front, that ha* Stood for the past 32 >*'iirf» 08 the corner ol Qraavllls and Georgia it-rests* li to be replaced »>> ■ new and ureali> ealsrgsd building, to conform in ev«-r> wa> with the llors oo Seymour and (♦eorftia Htr-eeU Whet GOBtpleted the Mom will have .-, frontage of 2J>'' feet on Granville-. KM feet on lieorg'a. and !"'• ?••<•! on Seymour St reef I The How wilt b? buSH In 1W0 unit*, aiol i' l» SBttetpSted that the first unit will be com plstsd sad ready (ot ooeapeaey by Um spring of tkOSi year The *erond unit wilt be pro ceeded with Immediately afterward. While the pressef ooestroetfen I* limited to *i% itorefi and two bsssfeeets, toe foundation* and columns Will he -niftklenlty strong tO |>ro v de for an add[Uooal four storey*. It Is ex psCtsd lhat thc com 01 Ills work now being pro r-ssdsd win-,, win tn- lu the neighborhood o< 11,600,000, and that the satire ISO feel frontage on Granville street, will require about 24 ynnn to oomplsts Home Made Repairs to Telephone Subscribers should not nt tempt to repair or adjust their telephones. If trouble occiiim notify us and a repair man will call. IRITISH COLUMIIA TELEPHONE COMPANY, LTD. 1925 THE BRITISH COLUMBIA RETAILER 57 Mn. Maine's Marmalade ORANGE GRAPE FRUIT FINE APPLE X WHISTLE Wrapped in Bottles CROSS A CO: Vancouver. PALM OLIVE SOAP Representatives: Oean Armstrong, 1814 Larch St. F. B HARTNEY. 725 Pacific Bldg. Vsncouver, B.C. CANADA STARCH CO. LTD. E. H. ROWNTREE. Representative 207 Hastings West. Vancouver. Milne & MiJdelton Limited. Wholesale Millinery, Notions and Smallwares. 347 Water Street Vancouver. QUAKER JAMS Made of fresh fruit nnd sugar; the purest of Ingredients. Will satisfy the most exacting. DOMINION CANNERS, B. 0. Limited VANCOUVER, B. C. MONARCH KNITTING CO. Limited. Mens and womens hosiery knitted outerwear and hand knitting yarns. Represented In British Columbia S. D. 8TEWART A CO. LTO. 318 Homer St. Vancouver, B. .C ROCK ISLAND OVERALL CO. Rock Island, Quebec Ft. M. Foster, 3544—32nd Ave. W. Vancouver, B.C. PAPER BAGS Paper bags, wrapping paper, for atl requirements. COLUMBIA PAPER CO. LTD. 1038 Hamilton St. Vsncouver, B.C. Kellogg's Corn Flakes Local Agents L P. MASON d CO. 510 Hastings West. Phone Sey. 2908 THE BRITISH AMERICAN WAX PAPER CO. LTD. CONSOLIDATED SALES BOOK AND WAX PAPER CO. LTD. HIGH GRADE WAXED PAPERS AND COUNTER SALES BOOKS Distributing Agent for B. C. ^J Wax Paper Specialist ^ 1059 HAMILTON STREET, VANCOUVCn, ■ C. 1059 Hamilton St. Vancouver, B.C. Phone: Sey. 3112 CANADIAN TOLEDO SCALES E. S. CHAMBERS, Agency Manager 424 Cordova St. W. Phone. Sey. 3911 Vancouver. Canadian Postum brail Co., limited Head Office - Toronto Local Agents: — McNEELYS LTD. Phone: 739 Hastings St. W. Sey. 9337 Phone: High. 3889 IDEAL CON^COMPANY Manufacturer* of ICE CREAM CONES Purest Made Cost Lest 335 PRINCESS AVE. Vancouver. B. C. Distributors of Messrs. T. H. Prosser oV Sons Ltd. London. Manufacturers of Prossers' Celebrated Line of TENNIS and CRICKET Supplies. Associated Agencies LTD. 615 Pender St. W. Vancouver. (ftp* c?**-^^ 1 BORDEN'S EVAPORATED MILK Vancouver Office 332 Water Street IKWr«i jstgJARUs STORE EQUIPMENT Scales, Slicers, Cutters and Cabinets—New, Rebuilt and Second Hand. Cash or Terms. THE SCALE SHOP LTD, Sey. 2881 365 Cordova St. W.. facing Homer. 58 THE BRITISH COLUMBIA RETAILER Marsh PAPER BAGS J. C. WILSON LTO. 1068 Homer Street, Vancouver. ROYAL CROWN W SOAPS Manuisctured in British Columbia and guaranteed. ROYAL CROWN SOAPS LTD. PAINTS MARTIN-SENOUR CO. LTD. 1505 Powell Street, Vsncouver THE CIRCLE • BAS KMfTIM CO. LTD. J. J. MACKAY, Agent. 804 Bower Bldg. Vsncouver. HOSIERY YEAST THE FLEI8CHMANN CO. W. S. DUNN. Msnager. 1166 Burrard Strest Vsncouvsr. J. A. TEPOORTEN LIMITED WHOLE8ALE DRUGS 308 WATER STREET VANCOUVER, B. C. McCORMICK8 JERSEY CREAM SODAS McCormick Mfg. Co. Ltd. 1150 Hamilton 8treet, Vsncouvsr. C. H. KENNEY, Manager. SERVICE TO OUT OF TOWN SUBSCRIBERS. Ths British Columbia Retailer will bs plssssd to furnish subscribers ths names and sddressss of repre- ssntstives or sgents of ssstsrn manufacturers in Vancouver. Ws wilt stso sdviss whsrs their com* modltles csn bs purchsssd. Glass - Mirrors BEVELLING SILVERING GLAZING ll WESTERN GLASS CO. LTD. Importers, Manufacturers Wholesale and Retail Oealers 158 CORDOVA STREET WEST Phone Sey. 8687 Hams & Bacon Swift's "Premium" SWIFT CANADIAN CO. LTD. Vsncouver. PAPER BAGS AND WRAPPINQ Norfolk Paptr Co. Ud. 136 WATER STREET Vancouver. Water Repellant Clothing i BEAR »» R. A. SIME, BC. Distributer Cmwsmmttmm to mmi SOS Mercantile Bldg., Vancouver, B. C. GALVANIZED IRONWEAR THE THOS. DAVIDSON MFG. CO. LTD. 123 Powell Street Vancouver. REGISTERED CHtPMAN-HOLTON KNITTING CO. LTD. E. H. Walsh 4 Co. Ltd., Agents. 318 Homer 8treet, Vsncouver. FURNITURE fir Furniture of Quality. DOWUNO MANUFACTUR INO COMPANY. 266- 2nd Avs JR. Vanoouver. UNDERWEAR ATLANTIC UNDERWEAR LTD. E. H. Walsh A Co. Ltd. Agents 318 Homer Street Vancouver, TIGER BRAND UNDERWEAR Tk. CALT KNITTING CO. LTD. Call, Ottm 11CEETEE " Purt Wool UNDERCLOTHING TURNBULLS of Gait T. D. STARK F. W. STERLING Telephone Sey. 6165 8TAKK <fc 8TERLINO MANUFACTURERS ' AQENTS 1043 Hamilton VANCOUVER, Street. B. C. Addressing Mailing LlStS Mu.iiampliinS t«.-«lmll« teller* foldlne. StS. I>irect Mall Csmpslgnn list illrd KMrlonilr Wrigey Directories, Ltd. im iia«tii)|t w Hay M* mmmmtmm Ihe ST. LAWRENCE LINE PAPER BAGS Made in Canada—from Canadian Papers lllllllllllllllllllllllllllilllHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII "SIMPLEX" - Light Manilla " MAPLE LEAF" Ligkt Kraft "LION" - - Heavy Kraft iittttttttttuttittmtitiititttitiiiiiiiittiittiittiiitiitittttttttmttmtttitttiutitttttiiitttiiittitttttti A Bag suitable for every kind of Merchandise— Made by St. Lawrence Paper Bag Co. SELLING AGENTS FOR B. C. COLUMBIA PAPER CO. LIMITED CARRY LARGE STOCKS IN VANCOUVER AND VICTORIA THE BIG FOUR FOR EASTER SWHTS "BROOKFIELD" EGGS SWIFT'S "PREMIUM" BACON For those that SWIFT'S "PREMIUM" HAMS Want the Best \\\ViY*^^ /<SWIFT'S BROOKFIELD" BUTTER The World' Standard / » .*-• *,,**» VV \sA Place your orders now for your Easter requirements — thereby enabling as to supply you with PREMIUM" HAMS and BACON of desirable averages, ensuring you of taking care of the demands of exacting customers, SWIFT CANADIAN COMPANY LIMITED Isanti r Brown'H Motor'*Stock* irtfja art knit from a two- thread, nurrcrisrd liale and nrr, KperinUij knitlrd for {jirlt. Full runyc oj cotott. YOU'LL be investing in a sound proposition when you put Buster Brown Stockings in your Boys' Department. And your investment will be steadily returned to you with generous dividends— for these famous stockings have a tremendous yearly sale. Knitted with two-ply legs and three-ply toes and heels, these stockings stand all kinds of scuffing wear. Mothers know this — and demand them. Order a supply from your wholesaler. They're dividend-payers—every time. Chipman - Holton Knitting Co., Ltd., Hamilton, Ont. Mills at Hamilton and Welland ZThe m-7 79 ■JUJi tsM i S*mm i 12 iiiii-ii, -
Newspapers
Vancouver (B.C.)
British_Columbia_Retailer_1925_03
English
Vancouver : University of British Columbia Library
Vancouver : Progress Publishing Co. Ltd.
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BC Historical Newspapers
Original Format: Royal British Columbia Museum. British Columbia Archives.
The British Columbia Retailer
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