the auditing office, where they are totalled, and this total must agree with the amount of cash in the head cashier's hands, and correspond with the amount on cashier's report.

Check Office, or Auditing Department.

This department should make up the total receipts of each cashier by the sales checks received, compare them with cashier's report, and recheck until they are found correct. It should also make up each department's sales, arrange each salesperson's checks into original book form by number, and report any missing checks, auditing all checks and reporting any errors. The work of obtaining the different totals required is greatly facilitated by the use of adding machines, which insure both accuracy and despatch.

This auditing of checks thus provides a positive check upon the amount of cash received by each individual cashier, furnishes an accurate account of the exact amount of business done by each department, and the total daily business done by the house, besides showing the exact amount of goods sold by each individual salesperson, which may be made use of to estimate their value as compared with each other, and largely governs the individual wages paid.

C. O. D. Business.

Large amounts are represented in the business as sold and paid for, cash on delivery, and, therefore, this branch is given special attention. Special C. O. D. books are furnished every department, and such special care exercised in recording the amount to be paid, address, etc., as will prevent any errors or misunderstandings. All C. O. D. parcels are entered upon special sheets or books provided drivers, and are checked off as paid in by drivers at the C. O. D. office with the record kept there, which should show the customer's name and address, department that goods were bought in, who sold them, the amount of the C. O. D., the date and amount paid.

Where goods are sent to distant towns, and considerable time must elapse before returns can be made, these outstanding C. O. D.'s must be watched closely, checked up regularly; and in the event of any unnecessary delay corresponded about, and such knowledge obtained as will furnish accurate information about each individual account.

The Mail-Order Business.

The mail-order trade as associated with Department Stores began in a very small way: it began with a few requests from customers out of town asking for samples and prices of certain goods, a few letters of enquiry regarding one thing and another. These requests and enquiries, properly answered, brought in the first orders, which were carefully filled to the satisfaction of the customers. They told their friends about it, and more enquiries were answered, more orders received. This encouraged some effort, and special circulars or booklets were issued telling about the store and goods. These were mailed to regular customers, and a few thousand extra sent to carefully-selected names of possible customers, until gradually extra help was required to attend to these orders, to answer the correspondence, etc.; and it was found necessary to systematize this branch of the work, to organize and establish a "Mail-Order Department." The mail-order trade grew up side by side with the store trade. When the store was young and variety of goods small, the mail-order trade was limited; but as the store grew, as extra space was needed for increased service, and new goods and new departments were rapidly added, the mail-order trade increased in proportion, keeping abreast of it all the time.

Mail-order customers could not know but very little about the house they dealt with except through advertisements, or from hearsay, and, therefore, the reputation of the business depended upon the goods sent and the treatment they received. The foundation of this business was well laid from the beginning. The principles inculcated were that a clear understanding must exist between the house and the customers—that goods would not be misrepresented, that customers would be told in plain words what they were, and that they would be found to be exactly as represented, or that their money would be refunded; and that's what they wanted.

The management and method were perfected, and the responsibility of handling the business fully recognized, and an honest endeavor made to satisfy every reasonable demand. They realized that it is one thing to create a business of this kind, and another thing to retain it; that it costs more to get a new customer than to retain one already secured. Anything, therefore, that would destroy the confidence of a customer in the house or leave an impression that would tend to injure trade must be strongly condemned, and to strengthen this position a personal interest in every order was encouraged and insisted upon. Mail-order buyers must learn to interpret the customers' wants, and see that the detail of every order is carefully attended to. The correspondence must contain the fullest explanations; the goods must always be properly checked, packed and shipped; and every head of every department must take a lively interest in this work, and impart that interest to the salespeople; and only so far as this personal interest extends, from cash boy to president, does the business prosper.

Upon this foundation has been raised a business of such proportions that it scarcely knows any limits, and wherever telephone or telegraph, mail or express, reaches, there you will find this business represented. Distance makes no difference. Customers served at any time and in any place. Catalogues, representative of the entire stocks of these large houses, are issued from time to time, and regularly find their way into the people's homes, no expense being spared to keep customers informed regarding goods and prices. The methods employed have won their trade, and fair treatment retains it. The tremendous growth of this business is the most satisfactory proof that it has succeeded. It clearly demonstrates that they have the confidence of their customers everywhere, that buying in this way is becoming better understood and appreciated; and that the method of shopping by mail is no longer an experiment, but, beyond argument, is an acknowledged success. A perfectly organized mail-order department is a distributing agency for the whole country, requiring a perfect system, demanding intelligence, exactitude, and promptness, carefulness in filling, and despatch in sending orders.

It reaches out for the trade of people in distant towns and villages. These places are full of bright, intelligent people, whose ability to buy is unquestioned. They are reached only by intelligent and truthful advertising. The mails take the counters of the big stores to the doors of these people. They like to shop by mail. They like to get samples and catalogues, and to make a selection of city goods, being strongly impressed that they get something different from what the local dealer supplies; something their neighbors haven't got, something stylish, exclusive. The means of communication are better and quicker than ever before. Whoever can write a letter can send for nearly everything they want. Wherever the catalogue goes the store goes.

Some of the appeals made, statements