the control of heads of
departments, and must be watched by them with the greatest care. This is
especially true as applied to the amount of help employed. By using care
and judgment, it 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 departm