. Hardware merchandising January-June 1900. racted for. But one dealer claimed to me when discussing the matter that he charged up the conductor pipe at same price as the trough, and, therefore, was enabled to make it up. The following shows how he accomplished it : 3-inch galvanized corrugated conductor pipe, per 1,000 ft $50 00 Freight 3 65 Crating 65 Time putting up 10 00 Solder 3 00 Hooks 4 10 Extra for elbows 20 00 Charcoal, etc 75 Waste in fitting 1 00 Total S93 15 spikes) are made out of scrap and costnothing they should not be counted, and soI might continue, but enough said. Every bus
. Hardware merchandising January-June 1900. racted for. But one dealer claimed to me when discussing the matter that he charged up the conductor pipe at same price as the trough, and, therefore, was enabled to make it up. The following shows how he accomplished it : 3-inch galvanized corrugated conductor pipe, per 1,000 ft $50 00 Freight 3 65 Crating 65 Time putting up 10 00 Solder 3 00 Hooks 4 10 Extra for elbows 20 00 Charcoal, etc 75 Waste in fitting 1 00 Total S93 15 spikes) are made out of scrap and costnothing they should not be counted, and soI might continue, but enough said. Every business man should be master ofthe details of his business, should knowwhat every article actually cost, and whethereach department is on a paying basis, if hewould be up-to date in his ideas and suc-cessful in his vocation. And, while attend-ing strictly to his own affairs, yet thecultivation of a friendly spirit with hiscompetitors would do much to lessen thedifferences that arise, as well as be mutuallybeneficial to all parties • POT BOILERS. Engraved from a picture by Miss Maud Earl, whose picture, What We Have Well Hold, Henry Graves & Co., Limited, London, Eng., are the publishers of Pot Then, how often do you find that dealersin giving estimates for furnaces calculate asto the probable cost, but no account is keptof the time nor material used, and,therefore,no definite knowledge is gained of the costof the work, and the profit (or loss) them a contract book is unknown, is asuseless as a fifth wheel to a coach. On, onthey go, groping and slaving in the dark, aninjury to themselves as well as to thosearound them. These are the men who con-sider that rent should not be figured as anexpense, because the store they occupyis their own, who think that becausecertain things (tubes, for instance, for trough NEW BRUNSWICK AXES. a NE of the growing industries ofCanada is that of edge tool making,and among manufacturers who areparticipating in this grow
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