provide for getting at results, and it is in this respect that the perfection of the system is reached. While the store space is divided up into little stores or departments, under different heads, who are given every possible leeway in the buying of goods and management of stocks, yet each head is made directly responsible for everything in connection with this part of the business. Each department is charged with the goods bought and with the expense of selling, and credited with the sales made. Each section pays its proper share of all general expenses, such as delivering goods, lighting, heating, elevator service, fixtures, rent, etc. The system employed enables the head of the business to always know the true condition of each section. It enables him to know, if desired, what each individual salesperson does; how much the total business is of any department on any day; what the expenses are for any given time; and these facts are not obtained spasmodically, but are regularly recorded and made use of. Lack of knowledge of the condition of any department does not exist. Success, or the lack of it, is apparent at once. The truth of Eternal Vigilance being the Price of Success is here acknowledged, and in no other business organization is more special care and attention paid to knowing constantly just what the actual results are.

Advertising.

Someone has said, "The time to advertise is all the time," and among modern business organizations none more thoroughly recognize and strictly adhere to this statement than Department Stores. Nowhere else is the science, the art, of advertising more intelligently understood, appreciated and applied. Advertising is recognized as the pulse of the business, the great vitalizing force. The importance of the relation of advertising to business cannot possibly be exaggerated, and for this reason it is considered most seriously. A recognized authority has said, "Advertising taken seriously in the retail business makes the policy of the business. It is the fundamental thing, the corner stone. Therefore, it demands the attention of the head of the business. I cannot think of any concern so large in its affairs, so extended in its ramifications, with so many responsibilities resting upon the head of the business, as to make the advertising subservient to the general management of the business, to make the head of the business ignore the advertising. The manager of a department, and the salespeople who are to sell the goods, should be told the policy of the head of the business so far as advertising is concerned, and the way the matter is to be presented to the public, so as to arouse the interest of all. It is important that the man at the head should vitalize the business by making everybody feel and know that the advertising, the address to the public, is made in conformity with his wishes, under his supervision, and is absolutely part of his plans for disposing of his merchandise. This being so, the proposition that the advertising of a well-ordered establishment makes the policy of the business is really correct."

Many methods are made use of to present and keep the business before the public, but preëminently the best and most satisfactory is the newspaper. Its columns are recognized as the very best medium for business notices, going as it does into the homes of the people regularly, filled with the world's news, with information for everybody, about everything from everywhere. The newspaper column is the merchant's platform, his pulpit from which he speaks to the public. It gives his words thousands of tongues. It is in this way he reaches his audience and tells them about his goods and business. He must talk straight, and his address must be interesting and readable, and, above everything else, true. It must always have the true ring of honesty, and advertisements are becoming more truthful every day, as business men realize that it must be true or it will fail. People judge and form their estimate of a business by the honesty with which their advertisements are lived up to, soon find the truth-telling places, and trade gravitates that way with absolute certainty. Lying advertisements never built a permanent and successful business. Advertising of to-day is honest, or meant to be, and, every day, people are gaining more confidence in it, and are understanding more and more that it is a necessary and legitimate part of this business; in other words, a "Store Bulletin," to which they can refer as an honest statement of what the store has to offer them.

Advertising properly means attractive news, news of daily importance, news which is appreciated and taken advantage of by the most wide-awake, economical and thrifty. News that must not get old by repetition. There is nothing more important about the business than advertising. Of what use to have tons of merchandise to sell if the people are not told about it, told about it regularly? Keeping everlastingly at it. Hammering away day after day. Continuous effort in the right direction, systematic, persistent. The advertising must be clear, logical and convincing; containing exact and definite information, telling the store news plainly and honestly, telling the people what the store can do for them, telling it often and in the right way. Some departments may be systematized so fine that they don't require such undivided attention; but the advertising can't run along like this, but must have constant and careful thought. Every advertisement must have careful consideration. Carelessness or neglect will lead to serious results. Spasmodic advertising won't do. One might as well expect to close the store one day and open it the next. It must be regular, just as regular as the day comes.

Attractive advertising becomes a department of the paper, and people expect it—look for it with the same interest as other features. It is keeping the business prominently before the people and asking persistently for their trade that brings the business. Advertising is the greatest force, the most powerful lever, for facilitating business. There is a generally-accepted theory that advertising pays, but Department Stores prove by facts that the theory is true. There has been considerable talk about the uncertainty of advertising; but thoroughly understood and skillfully used in the interest of Department Stores, it has become a most powerful factor in contributing to their general success.

Back of Department Store success, are earnestness, persistence, concentration, energy; but between these and achievement stands advertising. "As the business grows and is prosperous, it is due to the controlling factors of system, merchandise and advertising, but advertising is the dynamic force which vitalizes all the rest."

With this understanding of the important relation of advertising to business, a decision is arrived at as to the amount of advertising appropriation the business demands, not a fixed amount—no more or no less—but about the amount expected to be spent, which depends upon the amount of business necessary to be done, and is determined by the percentage of profits. A selection is made of the best daily papers, space secured, and "The Advertising Department" is ready for business. This department is under the direct management of the Advertising Manager, or "Ad. Writer." He has a distinct recognition as one having a separate profession, and must, if the best results are obtained, be confidentially