are made from this rule, according to existing conditions in different
business centers; but this is exceptional, the larger percentage of
trade being strictly cash, and this fact has contributed largely to the
general success.

A few years ago nobody sold for cash. Nobody in those days marked the
price on goods in plain figures and stuck to it. To-day this is done,
and is acknowledged to be highly satisfactory.

The first aim is to get the best and choicest goods direct from the
makers; and, second, to have the lowest prices, thus enlarging the
purchasing power of every dollar. A Department Store is different from
the ordinary store, by being big enough to deal in almost everything
that people need; handling merchandise of every class that goes well
together for all sorts of people; providing the means of doing
everything quickly, easily, cheaply.

A store large enough to accommodate thousands of shoppers arranged to
serve a purpose. Floor upon floor filled with merchandise, broad aisles,
easy stairways, elevators to do the stair climbing, cash system for
quick and easy change-making, with all the newest ideas in store
mechanism; places to sit, wait, meet, lunch, talk and rest; in short, an
ideal place to shop in. Everything done that can be done to study the
convenience of customers and look after their interests. This
constitutes one of the greatest factors in the success of modern
retailing.

Looking after the customer. Looking after them in such a manner that the
service is an attraction in itself, that shopping is made easy and
comfortable. Service is what these stores are for. Complete service in
every detail, beginning with the purchase of the goods, and ending with
delivery to customers, guaranteeing every article sold to be exactly as
represented, or cheerfully refunding the money.

The development of these great businesses is largely the product of
better service, and this service has been effective in winning the favor
of shoppers.

The strength of these organizations, while centered in well-known
principles strictly adhered to, is backed up by a well-defined system of
government, including all departments, and the development of this
system has had a great deal to do with the success of present-day
business. The principles referred to build up and support the business,
but it is the careful management and perfect system which controls.

The Management.

The central point around which the w