. Hardware merchandising 1895 . cent. THE LESSER ECONOMIES. In figuring up the cost of goods, says TheStoves and Hardware Reporter, one veryimportant item is occasionally omitted,namely, the cost of selling them. Manufac-turers estimate that the expense of sellinggoods is equal to that of making them, andwhile this may seem to be an unequal pro-portion it is yet supported by substantialevidence. The proportion in the retailtrade is probably less, but if selling expenseswere only 1 per cent, of the first cost theyshould always be included in the priceattached to the goods at retail. The mostsuc


. Hardware merchandising 1895 . cent. THE LESSER ECONOMIES. In figuring up the cost of goods, says TheStoves and Hardware Reporter, one veryimportant item is occasionally omitted,namely, the cost of selling them. Manufac-turers estimate that the expense of sellinggoods is equal to that of making them, andwhile this may seem to be an unequal pro-portion it is yet supported by substantialevidence. The proportion in the retailtrade is probably less, but if selling expenseswere only 1 per cent, of the first cost theyshould always be included in the priceattached to the goods at retail. The mostsuccessful merchants in any line are thosewho understand every part of their business,including the intricacies of bookkeeping andthe mysteries of profit and loss, and theywill invariably agree that when a loss hasbeen made under circumstances withintheir control it has always been becausesomething was forgotten or a postage stamp on the letter order-ing goods counts for something in thecost. The Woodyatt Lawn Mower. Patented in Canada, United States, and Great Britain. Drive Wheels 10k inches Sold only through thewholesale trade Cut 12, 14, 16, 18, 20 inches. EVERY MOWER FULLY WARRANTED MANUFACTURED BY A, R, WOODYATT & CO, Guelph, Canada 10 HARDWARE DEATH OF W. H. MEREDITH. Upon every side profound regret is ex-pressed at the death of William HenryMeredith, the well-known iron merchant ofMontreal. Mr. Meredith was born in Montreal in1849, and was educated at Lennoxville. Atthe age of 16 he entered upon his busi-ness career with the firm of Morland, Wat-son & Co., iron merchants, and con-tinued with this firm until its Meredith then entered into partner-ship with his brother-in-law, Capt. Middle-ton, formerly of the Rifle Brigade, under thefirm name of Meredith & Middleton. Twoyears later Capt. Middleton practically re-tired, going to England to reside, and sincethat time Mr. Meredith has carried on andmanaged the iron business of the firm. Hewas pro


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