is often possible to do with less help, and thus reduce the cost of selling. This is largely supplemented by watching the sales of each salesperson, and enquiring carefully into any cases where there is a falling below the average percentage of cost.

He should see that all advertised goods are properly displayed at the counters, and that all the people in that section are promptly notified of all particulars, such as quantities to be sold, price, etc.

He should see that all slow-moving goods are reported promptly, and goods must not be allowed to get old, but be moved out quickly. Any goods that do not move readily must be got rid of—cleared out—whatever cash value they have must be secured, and at once, and no matter at what sacrifice; it being considered best to get what you can for them immediately, and replace the stock with something that will sell readily.

He should furnish a complete statement of stock to be purchased and hand the same to the office a reasonable time before going on a purchasing trip, and must have the sanction of the office to the same. Buyers are expected to respect the limits placed and not to exceed the figures sanctioned; but if the market is showing any special lots of goods which in his judgment should be bought, or he is confident that a saving will be effected on goods which are likely to rise in value by buying heavier, considerable latitude is permitted.

All business correspondence for the house should be handled through the regular correspondence office, be submitted for approval, and signed only by those authorized.

The buyer's work bears such important relations to the business, both in the selection of goods and in the direct management of his department, that his qualifications must be the best, in order to render such a service as is desired and demanded.

Receiving Goods.

A general receiving room for all case goods and packages is provided. Space is allotted to each department, and all goods bought must pass through this room before going into stock. Porters prepare all goods for examination, by removing lids of cases, opening packages, putting aside all paper, canvas, etc., which is held for reference until goods are checked, and goods are then placed in proper department space ready for the department managers. Heads of departments are usually notified each day of all goods to be marked off the following day, and furnished with invoices of the same. The receiving room is usually open for checking purposes from 8 A. M. to 10 A. M. only, and goods must not be checked off nor removed from this room during any other hour of the day, except by special permission. Goods are called off by assistants, checker compares with invoice, selling price and stock number are entered on goods, and selling price marked on invoice. Until properly marked off, no goods are allowed to be sent out of the receiving room. If goods do not come up to sample, and are to be returned, it must be done at once, and shipper advised. In case of errors or shortages, they must be certified to by two or three competent persons. All invoices should be returned to the office as soon as goods are marked off. Receiving room should be closed at 10 o'clock sharp, at which time all department managers and assistants should be back in the selling departments. Heavy goods, such as furniture, wall paper, etc., are received in their respective stock rooms and checked off in the same manner. Goods should never be received without an invoice.

Taking Care of Stock.

Salespersons must keep in good order all stock under their charge. Customers of the house, as well as those in authority, readily recognize who takes an interest in the business, by the display and arrangement of the stock. No excuse can be taken for merchandise that does not present a clean, attractive and presentable appearance. Every article should be properly marked or tagged, and each piece of goods ticketed in plain, neat figures, so that a glance will tell price, size, etc.

No matter what the stock is, it should be attractively displayed, and the display changed regularly, having a suitable card on all goods so exhibited. When a sale is completed and clerks are through showing goods, they should be replaced as soon as possible, thus avoiding confusion and keeping the selling space clear and in good shape for new business.

Serving Customers.

All customers should be waited upon with equal promptness and politeness, no matter whether the purchase is large or small, whether it is simply an enquiry or an exchange of goods. There should be no favorites among customers. First come, first served. A customer who is being served should never be left because a liberal buyer, who is well known, approaches the counter. Goods must not be misrepresented. Customers buy upon the understanding that they can get their money back without argument, therefore only true representation must be made. Exaggerated statements, or trickery in selling goods, is not permitted. In all matters relating to the business of the house the greatest courtesy is required. Clerks are expected to accommodate themselves, as far as possible, to the peculiarities of those they are serving, being civil and polite in their attentions. Should articles asked for be in another department, customers should be informed where they may be obtained; and if clerks don't know, they should refer to the floor manager. If clerks don't happen to have just the article the customer asks for, they should show the nearest they have in stock, and if that won't answer the purpose, consult the head of the department, and possibly it could be procured. They should try and understand what the customer wishes and get it as near as possible, never showing too many goods at a time, as it is confusing and often results in the loss of a sale. If a second customer is waiting, a disengaged clerk should be called. If all are busy, customer should be asked to be seated until one is disengaged. The undue urging of merchandise upon customers is not countenanced, nor yet is indifference in the slightest degree permitted. While large sales are important factors with all salespeople, and largely form the basis for salary paid, yet genuine interest in their duties, the exercise of patience, showing goods pleasantly and cheerfully, polite attention and care in waiting upon customers, are also very important factors in the recognition of value of services. Clerks should always leave a good impression and never let customers go away feeling that they have been treated in an overbearing or uncivil manner, as it hurts the clerks personally and also the house. The interests of employer and employee being identical, better opportunity for advancement and greater compensation is assured the more the store prospers. Upon all matters, under all conditions, the greatest courtesy is insisted upon.

Exchanging Goods.

The general understanding existing with Department Stores concerning merchandise sold is, that if for any reason it is not satisfactory it may be returned and exchanged or money refunded, on customer's request. This understanding,