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What Salary Should a Competent Credit

Man Receive? Truly the above is a heartrending question and properly waken him to recognition of credit work the editors can conceive of a deep personal inter- as a specialized branch of mercantile pursuits. est in such a problem, even if unexpressed, by To set an arbitrary standard for the compensaevery toiler in the credit profession. It has long tion of an up-to-date, keen, progressive credit been a bone of contention, open or secret, between the abused credit manager and the

man is obviously impossible. In such houses as cold-hearted head of the house for years

have recognized the value of detailing their beyond reckoning. When that happy day is in credit management to one man, his remuneration sight which establishes a definite standard of is for the most part generous. Some wholesale salaries for different duties and offices in the houses, leaders in their particular fields, are, we mercantile ladder, then will the Credit Manager are told, paying salaries of $7,500 to $10,000 a come into his own.

year. Department stores, which in recent years Certain firms seem to believe that the supervi- have so rapidly increased their charge business, sion and collection of accounts is properly a side are reputed to pay from $2,500 to $5,000, this issue of the bookkeeper's or head clerk's duties, latter figure being somewhat exceptional, it is not perhaps realizing that this patient individual true. Many of these houses, wholesale and retail, has about enough troubles of his own in get- are in constant search for every available means ting his trial balance from the cash already en- of information to aid their credit men and neglect tered on his books without further consuming no opportunity to try out any plan which seems his gray matter in devising plans to accumulate of value. even more items on the credit side of the custo- In brief, it would appear from outward indimer's ledger leaves.

cations that the days when a firm thought that Some heads of houses do not seem to differen- the $15-a-week clerk should shoulder the respon tiate between routine bookkeeping methods and sibility of their accounts and protect them by the personal elements of fine judgment entailed some rare intuitive method not yet explained, in in the opening and satisfactory conduct of a new addition to his regular day's stunt on the books, account. “I know personally every desirable cus- is rapidly passing Specialization was never so tomer and what each of my accounts will stand necessary as in these days and never so indispensfor,” says the boss and his dictum has to stand able as in the credit profession, and specialists, pat. This species of employer is generally so whether in medicine, engineering or in mercanblind to the finer points of credit safety that affairs must be recognized as such financially. two or three hard financial jolts are necessary to

-Mercantile Monthly.

Gems of Thought. "There is no habit so powerful as the habit of the strong man as the instinctive love of of care for others," writes Sir Gilbert Parker,

life. The normal man must take care of othauthor of the "The Weavers," and there is ro

ers beside himself in order to be happy.” habit which is more representative of higher "Fortune befriends the bold."-Dryden. civilization. The higher man rises from the "Never leave that 'til to-morrow which brute, the greater in his altruism, the niore you can do to-day.”—Franklin. developed is his unselfishness. Civilized man "Success makes success as money makes realizes that one's life is not independent of money."-Chamfort. the lives of others, that one's happiness is "Make yourself necessary to everybody.”— achieved only through the help, the sympa- Emerson. thy, the companionship of those among whom "Ability is of little account without OPone lives. The strong man realizes that lie portunity.”- Napoleon I. can do far more work in the world than that “Putting off an easy thing makes it hard, involved in merely taking care of himself, and putting off a hard one generally makes and it is his nature to take care of others, it impossible.”—Mason. especially his own family. It is his greatest "To-day is your opportunity-to-morrow comfort and his greatest encouragement to some other fellows.'_Fielu. feel that his labor protects and comforts "He who ceases to grow greater, grows those who are dependent upon him. The hab- smaller.”—McKenzie. it of taking care of others is as old as civil- "Every man is the architect of his own ization and as deeply engrafted into the soul fortune." - Alexander.

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The Following Are Full and Accurate Reviews of

All the Important Books Lately Published

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EVERYBODY'S DICTIONARY. Published by The Prac

tical Text-Book Co., Cleveland, Ohio. Price, cloth, $0.25; morocco, $0.50.

The educational value of this practical little book to the student correspondent and advertising manager cannot be computed in dollars and sense. The International Dictionary is the authority for this practical volume—the type has been especially cast, the words being marked diacritically and the correct pronunciation for each word is given. The book is well worth the money and should be in the possession of every person who appreciates correct English. SPOTS OR 202 CLEANSERS. Compiled by Clarice Cour

voisier. Published by Paul Elder & Co., San Francisco and Santa Barbara. Price, $0.75.

"Spots" is very suggestive title given to a very useful and practical book to the housewife. It has 202 recipes for taking spots of every size, color and shape out of things hard. soft and flexible.

Here, indeed, is a friend in need; resourceful in emergency, quick to advise and ever ready with brilliant suggestions. With "Spots” in the house, stains of all kinds will evaporate into thin air. GIGI, THE HERO OF SICILY. By Felicia Buttz Clark.

Published by Eaton & Mains, New York. Price, $0.75.

This is just such a book as any boy would be glad to read.

Gigi was the drummer boy of Garibaldi, and boys may here read of his patriotism, heroism and love for his leader and the honorable reward which was his at the last, when his noble birth was revealed and he took the place in the world to which he was entitled.

The book gives an excellent, as well as an interesting, picture of Italy in the days when its heroes were striving for freedom and unity. THE PSYCHOLOGY OF PUBLIC SPEAKING. By Wal

ter Dill Scott, Ph. D. Published by Pearson Bros. Price, $1.25, postpaid.

Dr. Scott has approached this study of public speaking with a full knowledge of what has been written on psychology and with fund of original information. While all this scientific knowledge is presented with special reference to the practical needs of the public speaker, it forms a definite contribution to the literature both of psychology and of public speaking.

The book can most satisfactorily be adopted by teachers of Pysychology and by teachers of Public Speaking, either as a text or as required reading for advanced students. THE NATURAL HISTORY OF THE TEN COMMAND

MENTS. By Earnest Thompson Seton. Published by Charles Scribners Sons, New York. Price, $0.50; postage, $0.04.

An original and highly suggestive interpretation of the Ten Commandments in their relation to the lives of wild animals. Mr. Seton's conciusion and his evidence make a most striking commentary on Natural Law. ART AND SCIENCE OF WINDOW DRESSING. Edited

by S. W. Roth. Price, $2.00, postpaid.

Under the direction of S. W. Roth the window dressing department of the Retailer's Journal has brought out a most attractive book on window dressing. This work which is profusely illustrated has been gotten out regardless of cost. It gives such plain instructions on window trimming that any grocer's clerk of average intelligence and fair taste inay instruct himself in the art and science of window dressing.

Send all orders to the Retailers' Journal, 36 La Salle street, Chicago, Ill. THE ROMANCE OF AN OLD-FASHIONED GENTLE.

MAN. By F. Hopkinson Smith. Published by Chas. Scribners Sons, New York City, N. Y.

The book is full of sentiment expressed in an old man's romance and a young man's love.

Adam Gregg, a young artist, goes to Maryland to paint the portrait of the aged Judge Colton's young wife and little boy, Philip. While he is getting things in readiness to paint the portrait the Judge is called suddenly away and he leaves Mr. Gregg to keep his wife company.

Mr. Gregg and Mrs. Colton, being almost of one age, become fast chums, forming a friendship that gradually ripens into love, but is not realized by either of them until the return of the Judge, who denounces both, but who regrets his hasty temper immediately.

The young artist soon departs for Paris, where he becomes one of the greatest of artists. Ten years pass and by chance he hears that the old judge is dead. He then returns to Maryland, but on arriving finds that Mrs. Colton is also dead. After a lapse of many years he meets the son, Philip, who has grown to be a fine young man and who is soon to marry a noble little woman.

If you want to read an ideal book, full of purity and strength you cannot read a better one than this beautifully told story. FRANCE OF TODAY. By Barrett Wendell. Published

by Chas. Scribners Sons, New York City, N. Y.

Mr. Wendell in his very interesting book has endeavored to set forth the impressions of France made on him during the year when he was a lecturer at French universities.

The eight chapters, bound into three hundred and seventy-nine exceedingly interesting pages on_France-its Universities, its Structure of Society, The Family, The French Temperament, The Relation of Literature to Life, The Questions of Religion, The Revolution and Its Effect and The Republic, and Democracy-were given as lectures at the Lowell Institute, Boston, in November and December, 1906.

The book is exceedingly interesting and gives one a splendid picture of France. THE BEST MAN. By Harold MacGrath. Published by

Bobbs, Merrill & Co., Indianapolis, Ind.

Mr. MacGrath's latest book, "The Best Man." compiles three of his best short stories. The novels show that love always finds a way, even though an irate father does all in his power to avoid the inevitable.

The second story is on a political order and in some respects follows the order of the first. The third tells how a young clergyman looked upon as a very effeminate character thoroughly astonishes his friends by literally proving himself of the church militant.

Handsomely bound and illustrated. THE RED FEATHERS. By Theodore Roberts. Pub

Jished by L. C. Page & Co., Boston, Mass. Price, $1.50.

Mr. Roberts has written an Indian story, the scene of which is laid in Newfoundland.

The book is а story of the days when magicians flourished, and had the power to make those who offended them take the guise of beasts and birds. Two of these potent beings figure in this volume-one good, the other evil.

The “Red Feathers" were bestowed on a young Indian by the good magician, and their wonderful powers help him to withstand many of the spells devised by the evil spirit, his enemy. ABE MARTIN'S ALMANACK FOR 1908. By Kin Hub

bard, with illustrations by the author. Published by Bobbs, Merrill & Co., Indianapolis, Ind.

Anyone who has read Abe Martin before knows that the mere mention of the name is the personification of wit and humor. The new almanac is just from the press, and contains: Timely Hints to Farmers and Young Women, Actual Facts About the Moon, Astrological Lore. True Explanation of Dreams, Famous Political Speeches, Rare Philosophical Musings and much valuable information along many lines by such notable

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A very serviceable PORTFOLIO 20x12%2 inches with a 1%2 inch back made of fine quality of black linen cloth, with 3/2 inch side and end flaps. The student will hind this convenient holder very handy for unfinished dummies and drawings. When placed in the portfolio they can always be found. Price, 50c.

An excellent pair of PARALLEL RULES made of ebony, connected with brass bars, can be furnished in any length desired. Six inches, 50c. Nine inches, 80c. Twelve inches, 95c. Fifteen inches, $1.15.

ERASING SHIELD made of thin, flexible metal or celluloid with slots and holes of various sizes so that small erasures can be made on drawings, dummies, or on type writing, limited in size to that of the opening on the shield. The metal erasures, nickel plated, size 278x334 inches, 50c. In transparent celluloid, 2%2x4%2 inches, 45c; 3x5 inches, 55c.

STEEL ERASURE (knife), cocoa handle, double blade, fine quality steel. Imported, 90c; Domestic, 60c.

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COPYRIGHTED 1906 --P. D. Co

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