Full text of ' r/e/no S-?~ ) ^7'^' PUffL/5f/EDMOMTHLYATmE -' REGULAR ZDMON7J5' A YEAR '.W, ► ♦ ♦ * iThr iSuatttPss Journal moore & miner's Accounting and Business Practice AN IDEAL TEXT IN BOOKKEEPING TO present a thorough training in bookkeeping and business forms based upon the methods employed in the best commercial houses of to-day and developed along the simplest, most practical lines is the purpose of Moore and Miner's 'Accounting and Business Practice.' Wide use in the schools and business colleges of the East, West, South, and North has proved to a gratifying degree how successfully this purpose has been fulfilled. GINN & COMPANY, Publishers Boston New York Chicago New York Office: 70 FIFTH A VENUE London The Supremacy of 'Rowe's Bookkeeping and Accountancy' is being demonstrated almost daily by actual adoption of this premier publication. When you hear adverse criticisms, which are being so freely distributed by representatives of other texts, if you wish to learn the truth from those who arc using it, let us send you a list of schools. THE COMMISSION SET of this remarkable work has met with an enthusiastic reception from every teacher who has seen it. It presents a combination of new and most interesting features, with which every teacher should be familiar.

It is ready for anyone who who wants to see it. 'Rowe's Drills in Writing Contracts' is an important little pamphlet that should be called to the attention of teachers at this time. It pro- vides the most important part of a good training in commercial law. Those who use it say they could not afford to do without it. There are teachers who like to give some elementary exercises before starting students in the regular bookkeeping course. Such teachers will find 'A THEORY SET FOR BEGINNERS' (No.

9] on the price list), and 'PRELIMINARY DRILLS IN BOOKKEEPING' (No. Ll'J on the price list I, excellent mediums for this purpose. BALTIMORE / /,-& /~{ T^U/l^O CtSFySo. MARYLAND 1 nc Business Journal, Published by the Business Journal Company, Tribune Building, New York, Horace G.

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Healey, Editor. 57 t ullje IBusinpsa Journal The Prize Winners in the Seven International Contests i — Average j Gross Percentage Net Speed ] Matter Speed Per Minute j Positions Awards AND Contestants Read Minute for Under the Place Five Minutes Rules April 14, 1906 at Sidney H.

Godfrey of Isaac Pitman Newspaper 167 16 98.1 150 1 Miner Medal Baltimore London, Eng. Eagan Nellie M. Wood Isaac Judge's Charge 225 45 96 163 1 Cup Mar.

30, 1907 of Boston. Pitman at Miner Boston Sidney H. Godfrey of London, Eng. Isaac Pitman Newspaper 165 31 96.25 123 4 1 Medal April 18, 1908 at Philadelphia Nellie M. Wood of Boston Isaac Pitman Testimony 260 21 98.4 253 1 Eagan Cup Miner C.

Marshall 1 Pit- Testimony 260 54 95.8 242 Medal of Chicago manic ~~ Eagan Cup permanently April 10, 1909 Nellie M. Wood Isaac Judge's Charge 240 65 94.6 227 1 at Testimony 277 65 95.3 264 and World's Providence Speed Record Shorthand Writer Cup.. And Title Aug. 34, i909 at Lake George WillardB.Bottotne of New York Pit- manic Speech Testimony 207 280 12 78 98.8 94.3 205 262 1 'Champion Shorthand Writer of the World' Shorthand Writer Cup Aug 23, 1910 at Denver Clyde H.

Marshal Pit- Speech Judge's Charge Testimony 200 240 39 85 96.11 92.91 192.6 222.8 1 and Title 'ChampioE of Brooklyn manic • 280 62 95.58 268 Shorthanu Writer of the World' Adam's f Nellie M Wood Isaac Sermon 150 4 99.47 149.2 Accuracy of Boston Pitman Speech 170 5 99.41, 169 1 Trophy fudge's Charge 190 2 99.79 189.6 permanently Aug. 28, 1911 Testimony 210 7 99.33!

20S.6 Shorthand at Writer Cup Buffalo Speech 200 18 98.2 196.4 and Title Nathan Behrin 1 Isaac Judge's Charge 240 40 96.66 232 1 'Champion I of New York Pitman Testimony 280 60 95.71 268 Shorthand Writer of the World' For Copies of thisTable with particulars of a free Correspondence Course for teachers, Address ISAAC PITMAN & SONS, Publishers 2 WEST 45th STREET NEW YORK {'Course in Isaac Pitman Shorthand,' $1.50 Publishers of j„ A Practkal Course in Touch Typewriting,' 75. Adopted by the High Schools of New York and other leading cities.

®1ip Hiustutaa Journal 5 GREAT POINTS of SUPERIORITY raise Graham's Standard Phonography ABOVE ALL OTHER SHORTHAND SYSTEMS Completeness, Consistency, Accuracy, Efficiency and Speed make it best for both teacher and pupil. Our books show how and tell why. ' AMANUENSIS PHONOGRAPHY ' our latest text, is used in the stenographic classes in the School of Industrial Arts, TEACHERS COLLEGE, COLUMBIA UNIVERSITY. As For Practical Work Graham Shorthand h always been, and still is, Preferred by Experts ANDREW J. Sole Publish,- Authoritative Graha: 1135 BROADWAY NEW YORK Touch Typewriting Made Easy NEW AND ORIGINAL METHOD Are you entirely satisfied with the results obtained in your Typewriting Department? Why not make your department a genuine touch department? ScientificTouch Typewriting will do this for yoa Bliss System of Bookkeeping All transactions are performed with actual business offices, where the student gets an actual training and experience.

Business men to-day demand the finished and experienced accountant. The BLISS SYSTEM affords the office experience. The Folder System is designed especially for small classes, night schools, etc. National Dictation Book With Shorthand Notes Do not place your order for Dictation Books until you have examined the National. BLISS PUBLISHING CO. SAGINAW, MICHIGAN »i ' 23 is the exact number of »«o cities and towns In New England Alone that have adopted Benn Pitman Phonography in their I'ublic High Schools during the present school year (1911-12).

This is only the increase for 1911. The total in New England runs to And this is a sample of llic whole country. Why not teach the Standard now?

You will sometime. Publisht by The Phonographic Institute Company, Cincinna 1 1,%♦%♦%% ««*%»%* GJljp IBuatttfBa Journal Office Training for Stenographers £ y RUPERT P.

SORELLE Xo other book that we have published has met with a quicker, a more enthusiastic and significant reception than has this. It is the book the schools have been waiting for; it adds finish and effi- ciency to the stenographic course. They say: 'I certainly think it marks a distinct forward step in the work of training competent stenographers.' Principal, Mueller School. Cincinnati, Ohio.

'I shall start an office training class of seventy-live in January.' Jacobs, Principal, Rhode Island Com- mercial School.

'It is one of the finest things I have seen.' Balcomb, Spencerian Commercial School. '1 think all of us commercial teachers owe you a vote of thanks for publishing such an excellent course for our benefit.' Crandall, Columbia Acad- emy, New London. 'It is one of the best books of its kind that ray imag- ination could picture.

I don't try to compare it with any other book on the market because it is incompara- ble; I think every school should use it in the office preparation.' — Frances Effinger-Raymond, Principal.

Seattle Business College. You need 'Office Training' NOW for your advanced classes. Send for free sample pages: or better still, a copy of the book itself — price to teachers. THE GREGG PUBLISHING CO. New York Chicago THE MADARASZ BOOK s 1. X 11^ inches. 120 engravings, is now- inspiring all who possess it, and firing the ambition of many to become master penmen.

The pen of Madarasz had the power of inspiring, and in this book the engravers have reproduced faithfully every detail by photographic means. The book there- fore breathes with the personality of his wonderful skill. The force, delicacy, boldness, accuracy, and grace of his penmanship have been reproduced so faithfully that students find it as fascinating as fresh from the pen specimens. Price, paper binding, $1.00; cloth. $2.00; half Morocco, deluxe edition, $3.00; full Morocco, deluxe mem- orial edition, $5,00. Make yourself or friend a holiday present that will last as loiv as people admire the beautiful and master- ful in penmanship.

ZANER & BL0SER COMPANY, 'Publishers Columbus, Ohio ■ ' ■: ' ' ■ ■ ■■■ ' ' ■ ' '.■ ■■:■■■;. Just a little Quicker every stroke makes the MLightTouch 1 onarch the _ typewriter of efficiency LIGHT Touch Monarch machines make possible a stroke that is just a little quicker without inter- ference than is possible with any other typewriter. With every stroke a little quicker, more work can be done in the same time. Hence, more busi- ness, more profit. Write us and we will write you. Better yet, let our nearest representative, show you the Monarch.

If he isn't near enough and you know of a good salesman, send us his name and address. THE MONARCH TYPEWRITER COMPANY Executive Offices: Monarch Typewriter Building, joo Broadway, New York. Canadian Offices: Toronto, Montreal. Branches and dealers 1 all NoThree OTlock Fatigue ntion The Business Journal.

Sl]f Uusittpss 3aurnal Modern Illustrative Bookkeeping— Revised INTRODUCTORY COURSE - ADVANCED COURSE - COMPLETE COURSE Each comprising Textbook and Outfit {vouchers, forms, and blanks). Prices on inquiry. For years this has been the standard system of bookkeeping. No other course is in such wide and successful use. It has now been revised and enlarged to cover the changes that have taken place in business practice and rec- ords since its first publication.

No change has been made in the teaching plan or in the original transactions in the In- troductory Course, but this part of the work has been materially strengthened by the addi- tion of numerous exercises and drills in ele- mentary bookkeeping. In the Advanced Course the special lines of business covered are treated according to the most approved accounting methods in current use. What system of bookkeeping are you going to use?

Why not try Modern Illustrative? ^ Y Fritz & Eldridge's Expert Typewriting CIRCULAR SENT ON REQUEST AMERICAN BOOK COMPANY NEW YORK CINCINNATI CHICAGO IMORTANT TO MUNSON TEACHERS AND LEARNERS! Just from the press, SELECTIONS FROM LINCOLN'S SPEECHES AND LETTERS a reading book of up-to-date Munson Phonography, beautifully engraved, carefully printed, substantially bound in cloth, 128 pages, postpaid ••• •■ •• ••• ••■ • •••• • ■ •. ■ •** HOW TO MAKE A LIVING, likewise a new Munson reading book, 136 pages, postpaid.75 PRACTICAL PHONOGRAPHY, a complete text-book of Munson Phonography, simple, direct, and eminently practical, 233 pages. •..-.•••■ •• ■• ••.•••• •■• • ■ „ 1 - 00 PHONOGRAPHIC EXERCISE BOOK, to be used in conjunction with Practical Phonography, con- taining some 2500 words and phrases in longhand as they occur in the text-book, with space for phonographic outlines and teacher's corrections, postpaid • '.' ','£ * ' 3 ° A sample copy of any or all of the foregoing books will be sent to any teacher or school officer, for ex- amination, upon receipt of one-half the retail price. PACKARD PUBLICATIONS SOME OF THE OTHER One Hundred Lessons in English - $1.00 Prepared to meet the requirements of commercial schools, and intended to provide students with those essentials of practical English required in business intercourse.

Especially adapted to the teaching of correspondence. Packard's Progressive Business Prac- tice, four numbers, each, - $0.30 What the student will be expected to do when he becomes an accountant in a business office, he is re- quired to do here, and with none of the cumbersome manipulation involved in other schemes of practice. This plan is simply ideal, and is so pronounced by all teachers who have used it. The New Packard Commercial Arith- metic.-- $1.50 Recognized as the standard work on the subject. The Packard Commercial Arithmetic, School Edition - - $100 Packard's Short Course in Bookkeep- ing.

- $1.00 Packard's Advanced Course in Book- keeping - - - $1.25 Both remarkable for their clearness and practical character. Packard's Bank Bookkeeping 1 A reliable exposition of banking as car the present day. LIBERAL DISCOUNT TO SCHOOL Any of the above books mil be sent to teachers, for ex- amination, upon ver ^ jyy 5 -?- ♦% ♦%%% *%•'»% ♦ i ®ljf luatttfaa Journal 11 IMPORTANCE OF LEARNING SHORTHAND. By Miss Flora B.

Pryor, Waterbury, Conn. N your shorthand work, you surely realize that you must know the stems and vowels before you can write words; that you must know the wordings or grammalogues before you can write sentences; that you must be able to write sentences before you can write a letter; in short, you must know every lesson as it comes, — know it for all time, not for the recitation time only. Here is a suggestion: when you have words or word- signs to learn, if you will write each one once in rotation, then go over the list again, ten or twenty times as your teacher tells you, you will gain vastly more from it than from writing one word ten or twenty times, then the next, and so on. Is a sentence made of one word only? Any eight year old child could copy a word of shorthand ten or.twenty times and do it as well as you if you do it that way for it is almost entirely mechanical, but when you write a dif- ferent word each time, thinking it out, then go over the whole list in that way, I can safely guarantee that if you think out each word as you write it, think why it is written so, you will know them, — positively know them. If you don't, go to your teacher and tell him, for there is something wrong.

You can't think about the waist Mildred has on, or about winning a place on the ball team while you think out the out- lines. That isn't the kind of work I mean.

If the teacher tells you to ose a pen, do it. Why do you go to him if he doesn't understand his business better than you do? Stay away and save your money — you'll need it. Don't leave out your vowels. One young man informed me when he came into a class about half way through the book, that he hadn't learned much about vowels because a stenog- rapher told him he wouldn't use any when he went into office work. No, he really didn't learn any of the vowels, and he isn't working at shorthand; he is driving a delivery wagon now, and does fairly well at it!

I realize just how dry and tiresome it is to have to learn a long lesson, writing it out conscientiously, but you are simply paying the price for the ability you will have later to do ex- cellent work and to feel that you are suiting your employer a little better than anybody else possibly could. You pay the price in tedious work, long hours and patience, but you are rewarded for you have something when you are through that is worth while. If you do not do this, you pay the price in having difficulty to obtain a position or inability to do the work satisfactorily when you obtain it, and also in always be- ing in line to be discharged instead of being next in line for promotion. What would you think if you saw an intelligent person who needed a barrel of flour to make a certain quantity of bread, enter a store to buy flour, ask the proprietor how much flour is, pay for a barrel of it and take but half of it away, not because he had no use for it, not because he couldn't carry it, but because he was in too great a hurry or didn't realize he might need it later. So it is with your school course. If you pay even the price of an intelligent human being's time, the article you buy is worth much. If you do not take all you need of the instruction the teacher is glad and anxious to give you, like the foolish purchaser of flour, you will undoubtedly need it later, but unlike the pur- chaser who may return with the price of another barrel and secure a duplicate, you probably will not have the same op- portunity again.

This may be the last year you will be able to go to school, and you have a whole Mfe to live afterward in which you may and probably will need the things which are at hand for you simply to take now. (To be Continued.) In 1901 and 1902 Warren W. Smith was employed in the neighborhood of New York as a teacher of commercial branches.

The Journal would like very much to learn of his present address. Munson Notes by the Huntsinger School, Hartford, Conn. 1/ ^_ ^ ' L A>) r j - '1 >- 1 -v — - - - ' ' I - 'I' -C7-.

-fe- C i>l r C - 3 r - » ♦ ♦ * ♦ t • 12 ®ije IBuHittPSB Journal TRANSCRIPT OF DECEMBER SHORTHAND PLATES. Tlie one great stumbling block in the shorthand path is the universal desire to force speed. From the very first day that the learner takes up the subject his constant clamor is for speed — not speed mi the things lie knows, but on the things he does not know. After learning how to write a few words and easy sentences he does not devote time to ac- quiring speed on them; it must be on new matter — something in the dim and distant stenographic future. All the advice and experience of the thousands who have successfully served the various shorthand problems count for nothing.

He has hypnotised himself into a sort of speed madness, and for the time being reason has deserted her throne. Could the learner but be convinced that shorthand as now- written is adapted to the rapid representation of spoken words, even though (he characters be made slowly, he would soon be on safe ground, and could focus his attention upon the important things of his system. Shorthand is a sort of doubly-contracted or abbreviated writing. By that we mean that not only are abbreviations for the long-hand used, but that the characters which go to make up the ab- breviations are brief as legibility will permit. This makes it possible to write spoken words rapidly, and at the same time to make the shorthand characters.lowly, a paradoxical hut true statement.

Benn Pitman Notes by J. Fuller, Wilmington, Del. SLANDERING STENOGRAPHERS. It is none of our business — the sort of stenographers they have in. Orange— but a profession which numbers perhaps hundreds of thousands of members is entitled to a square deal. And the' following from the Orange Chronicle is so manifestly unjust that it merits correction. The Chronicle says: ' '.My stenographer was taken suddenly ill, 'said a well known Orange business man the other day, and as I had dictated some important letters to her, which 1 wanted written at once, 1 took her notes to a nearby stenographer and asked for a translation of the notes.

Judge of my surprise when I was informed that no matter how expert a stenographer is. He cannot read the notes of a colleague.' 'This is a common complaint of men who know nothing of stenography and have never studied it,' said a shorthand reporter recently. 'It is true, however, that no stenographer can translate another's notes.

This does appear strange, but it must be remembered that stenography is by no means a perfect science. It is most imperfect and there is great room for improvement. Therefore, every intelligent person who studies stenography after he gets through with the rudiments of it begins to im- prove it in his own way, invent word signs and characters and changes or alters those he has learned.

As a result, every stenographer's notes are stamped by his own individuality, a mystery to another, and. Therefore, with the exception of the words most commonly used it would be impossible to read another's notes correctly.' ' For the information of the 'well known Orange business man' and others, it may he stated positively that there are in this country many stenographers who habitually transcribe the stenographic notes of others.

Uusually they are $10-a-week employees in the office of a high-priced man or woman. And any reasonably competent writer of shorthand who cannot read the notes of another reasonably competent writer of the same system is certainly deficient somewhere. The Orange business man has been badly misinformed. He should have been able to get his stenographer's notes transcribed by someone else with only a few errors such as could be cor- rected with the pen. Probably the business man went to the writer of a different system, and that created the false im- pression in his mind. The 'shorthand reporter' must have had his fingers crossed when interviewed.— Elizabeth X. J., PINK WRAPPER Kill your Journal.,,,,,,• In i If so.

It Is lo signify (hat your i you should send us immediate!;* for the News Edition, If you do This sperlal wrapper (as well as farh month) PINK WRAIM'EK this iin.nl h? Uhseription has expired, and that 76 rents for renewal, or $1.00 if not wish to miss a single eopy.

Publishing the date of expiration b- >Is an additional eost to us: but so many of our s.ribers have asked to he kept Informed eonrerning expiration we feel that any expense is Justified.!4ZLZ ~~L -L^b dSl L^.,l._,U Ml. -l =2 ^ V^ ^ U^v^— -~-^ L x rf£^l^Z^ L*Ll*. ZX^V La i.^y°L. Jy?-l.^i C W 1 1. Y -o c 6JLSL £Xsy.

Y-n Ca constant repe- tition. The effort must be repeated again and again until a habit is formed that will produce a good letter every time, Criticise yourself closely as to position, penholding, move- ment and form. The three essentials of good writing are legibility, speed and beauty. Uniformity as to size, slant and spacing secures legibility. Persistent training of the writing muscles develops power and -peed Beauty is expressed by grace of form and curve, delicacy of hairline, smoothness of shade, and arrangement of lines.

Work' Review' Labor is the price of success. Before commencing the study and practice of these lessons, write a specimen of your penmanship, somewhat as follows Copy a selection that will cover a half dozen or more lines; the capitals, the small letters and figures. Add your name and the date of writing. Use foolscap paper. Preserve this for comparison with future efforts, so that you can note your progress Materials:..It is impossible to produce satisfactory results with poor materials. — Secure a good quality of fool- cap paper, not highly sized, but hard and firm.

The poorest is frequently the smoothest. — The best pen for prac- tice is a steel pen with a fine elastic point.

— A be- ginner should use a straight holder. It should be long enough to extend about two inches above the knuckle. After the correct position has become established an oblique holder may be used, if preferred. /n&^-Sbould be. Black and thin enough to flow easily. Keep the inkstand closed when not in use.

Change the pen when it becomes thick, and wash the inkstand frequently to remove any sediment which m:i have settled in the bottom. — A soft, moist sponge placed in a small cup made for that purpose is the best pen- wiper. — Rest the hands upon a blotter to protect the paper from the moisture of the hand.- Keep your materials and implements for writing in good condition and cultivate the habit of neatness in all that you do THE WORK FOR JANUARY. Introductory Course.

Week of January 1: Plates 1 and 2. Week of January 8: Plates 3 and 4. Week of 'January 15: Plates '>and 6. Week of January L»2: Plates T and s.

Intermediate Course. Week hi January 1: Plates 1 and 2.

Week of January S: Plates:! Remainder of the month: Plate J. BUDGET WORK FOR THE MONTH.

The Budget Work for January will consist of forty-eight pages arranged as follows: One page of each word in Plates 2 and 3 in the Inter- mediate Course. Illustrating Correct Position of Arm, Hand, Pen and Paper 11 (Ub* Sufltttfaa Journal Q O O OLCta QrthOd2^h£k- Plate 1 —The simplest capital letter is the O. One who can make the direct oval skillfully should be able to make this letter we'll.

Notice carefully the process of development— going from the movement drill to the finished letter. Make many pages of each line.

Practice the letter in connection with the words and sentences. ~&>~& Pl ate 2_The capital C is very similar to the O. Notice the construction. Two -styles are given. Some prefer one: some, the other.

Note the similarity of the small c to the capital. Each letter should be practised in connection with a word and sentence. ^L^L C^ ■ (_>Q. & ^LOJUL & Plate 3 —Many penmen in making this letter make the top too small. There is not as much difference in the size of the two parts as would appear at first glance. This Iettei joins very conveniently to several succeeding letters, as shown in the plate. The E is the most useful letter in the entire alphabet.

Aaaatftftfrf ^fe^2^€^ Z 0-£,^^4-^2^.^'2-7'Z^^ 57 ^yry, 5^ SELLING SPECIALTIES IN NEW YORK Si, FRANK RUTHERFORD THE SCIENCE OF SALESMANSHIP. HE young ambitious salesman, Hustler, whose initial dive into selling specialties in New York, we chronicled in two previous issues was sorely disappointed with the treatment he received at the various offices he called upon on the first morning of his canvass. His country experience had filled him with confidence and he anticipated, representing as he did one of the leading office device specialties in the country, that he would receive a cordial reception and a friendlj greeting at each office he visited in New York. Instead of that, however, rebuffs had been so plentiful that he began to wonder whether he had really any selling abilities, and if he had not made a great mistake in leaving Wallettsville, where he was well-known and esteemed, for New York, where he was, as he now saw, absolutely nobody and nothing but an infinitesmal drop in the bucket of hustling humanity. After his last turn-down, he stood in the corridor of the large office building he was canvassing, angry and disap- pointed.

He looked at his watch. It was nearly twelve o'clock and he had not received even the faintest encourage- ment of any kind. What would they think of him at the office? He took out his calling list and wrote down the names of the firms he had already called on and opposite each in the remarks column he added the fateful words: — 'Nothing doing.' As he wrote, his back was towards the elevator ami sud- denly a stentorian voice shouted, as it seemed almost in his ear; — 'Going down.' It startled him, he turned round, there was the elevator man with the door open. It was down and out for him unless he decided quickly.

He remembered as he instinctively stepped towards the elevator, that he was on the tenth floor. He would try his luck on the eighth floor, so as he entered the elevator he said 'Let me out on the eighth floor.' The car dropped and in a moment he was stepping out on the designated floor. He walked briskly round the corner out of the sight of the elevator men and quickly glanced at the names on the many doors. There was an ample field and his courage returned.

He walked to the nearest door and boldly entered. A young woman at a typewriter took his outstretched card and vanished with it into an inside office. Soon she returned, opened the little wicket gate and politely said; 'Please walk in.' 'This is easy!' Thought Hustler, as he walked into the inner office, 'at last I am to have a fair show.' A man was sitting at a desk.

He turned to greet the salesman —; 'Good morning, Mr. Hustler, glad to see you, take a seat; so you represent the Brannigan, a very fine machine sir, a very fine machine, one of the best on the market, you ought to be proud to represent it — ' 'I am — ' 'Of course you are Mr. Hustler,' continued the man with a rapidity and flow of speech that startled the salesman 'you are new at the business aren't you? Don't trouble to answer, I know it by your style, you haven't acquired the New York confidence yet. Fresh from the country, all new and strange yet and you are not meeting with quite the success you anticipated. Sort of getting it in the neck aren't you? Don't trouble to answer, I know and can give you the remedy.

See you represent the Brannigan, what is the address of your firm? Don't trouble to answer, I have it on your card. Your sales manager's name is.' — ' 'Jenkins.' 'Jenkins, eh? Can be seen most any morning I suppose?

Don't trouble to answer, I will call and see him one day. You want to be a salesman don't you? Don't trouble to answer. You thought you were until this morning— now you know you are not. You are only a card distributor, an order taker, a reaper who has never sow-n, the city is full of them.

They flock here when they have had a little success in the country and they think they know it all. But they don't, not by a long sight, you didn't, and you don't now, but there is hope for you. It was fortunate for you that you came to see me just as you were starting out to take this great city by storm. You have ambition, you want to make money? Don't trouble to answer — I know it.

Before you can do so, as a salesman, you must learn the science of salesmanship. You want to sell typewriters?' 'I most certainly do and I — ' 'Don't trouble to answer' continued the fluent speaker, with a flood of words that fairly swamped the salesman. 'To make more money you must have man-power and man- power is mind power. The entire contents and working materials of any human mind are mental impressions, mind ' pictures, images, built up in the mind, and the more com- plete and perfect, these impressions are, the more complete and perfect will be your work.

Mental impressions of things and conditions, as we would like them to be are called ideals and their perfection depends upon the perfection of the ideas from which they spring.' But I—' 'My dear sir. Don't trouble to answer.

All that man can do and be. Depends upon the power of his mind. All that the mind can do depends upon the perfection of the materials of which it is composed and with which it has to work. A man of weak, half-formed ideas and ideals is a man with a wishbone where the backbone ought to be. Our feelings are of two kinds, positive nnd negative. The salesman must do his best to develop the positive feeling — ' 'I'm positive I would like to sell you a Brannigan.' 'My dear sir — don't trouble to — of course you would, and the art of salesmanship as comprised in our brief course of thirty lessons at the ridiculously low price of $50 would without a doubt not only enable you to sell a Brannigan possibly to me.

But to every other office man that you in- terviewed. Now our course — ' 'Excuse me. But my time is valuable — can I — ' 'No — don't trouble to interrupt — our course of salesman- ship is one — ' 'It doesn't interest me a bit' said Hustler' I had a friend, who took up a course at one time and he — ' 'Made a sreat success at it — don't trouble to answer — the art of salesmanship — ' 'As I understand it' interrupted Hustler rising 'is to sell you a typewriter — can I do so this morning?' 'If you would stop to listen — ' 'But I have to sell some machines today. Sorry to be rude but it is either your neck or mine — I prefer it to be yours— I morning!'

'Come in again some time, when you are passing and we'll show you how you can be benefitted by our unrivalled course in salesmanship.' II uUjf IBusuwaa 3ountal By this time Hustler was in the corridor once more, full of indignation that all his morning had been wasted in use- less efforts.

'I may be a bum salesman' he said to himself 'and as green from the country as they make 'em, but I'll have one more try before I go to lunch.' Opening the nearest office door he entered and handed a waiting boy his card. The boy glanced at it opened the wicket gate for him and indicated a chair. Hustler sat down and patiently waited for another good slap in the face to be handed out to him. The boy returned.

'Come this way' he said, and showed him into an inner office, where a man sat at a desk. 'Good morning' he said quickly, 'you represent the Bran- nigan. We have several of your machines and like them very well.

We want two more. Price as usual I suppose? Send the same machines as last and let us have them before ten o'clock tomorrow morning.

Here is the order. Pleased to have met you. Good morning.' Hustler nearly staggered out of the office and almost at his wit's end with surprise stood gazing at the written order for two machines, which he held in his hand. He said 'two of 'em — as quick as a wink — just like that! But New York is a good old town.

Go-ing do-own!' THE ROGERS ADDRESSING AND DUPLICATING MACHINE. One of the exhibits at this year's National Business Show in New York City which aroused much interest and favorable comment was the new Rogers Combination Duplicating and Addressing machine, shown by the Rogers Addressor Company of Chicago.

The Rogers Combination is used either as a duplicating machine or an addressing machine or a complete letter- writing machine. Actual typewritten letters, each with a different address, with salutation, body of letter and date complete, are all done automatically at one operation and through the same ribbon upon this machine. The en- velopes are then addressed with the same device.

One of the biggest improvements shown upon the latest model of the Rogers Combination machine is a series of automatic skips. With these skips it is possible to address the user's entire list, or any part or combination of classi- fication thereof, automatically and without rearrangement of the plates. The machine permits of six main classifica- tions. We will suppose that a user of the equipment has his list classified into National Banks, State Banks, brokers and bond houses. With the automatic skip device it is possible to single out the National Banks and bond houses, omitting the State Banks and brokers, or the National Banks, State Banks and brokers could be addressed and the bond houses eliminated. This can all be done without any rearrangement or handling of the user's plates and list and as it is entirely automatic any possibility of error by the operator is avoided. Another new and important feature of the new machine is that the question of salutation has been taken care of so that the correct salutation for every letter typewritten is automatically regulated upon the machine.

This is done without any effort or need of attention upon the part of the operator of the machine. If plates requiring the salu- tations 'Dear Sir,' 'Gentlemen' or 'Madam' are in the same tray of addresses, as each letter is typewritten upon the machine, the correct salutation will be automatically changed to suit the requirements of each address.

The importance of this automatic change of salutation to the user of the Rogers equipment lies in the fact that by means of it he can have any desired alphabetical or geographical arrangement of his list, irrespective of the question of salu- tation. The Rogers Combination machine has been well and favorably known for some time past, as a practical ma- chine for writing complete typewritten letters and ad- dressing envelopes for same. The duplicating feature of the Rogers machine consists of a cylinder to which circular printing forms are attached.

This cylinder revolves in time with the address plates be- neath a printing platen and prints through a regular type- writer ribbon. The lines of type in the circular printing form are set circumferentially around the drum instead of lengthwise. The type therefore does not run parallel to the platen, which insures an always-even distribution of the pressure, thus avoiding heavy, short lines and making a blurred or uneven impression impossible. Another principle which distinguishes the Rogers dup- licating work is that the printing platen is above instead of beneath the duplicating form. This principle insures speed and simplicity in operation, and affords a practical means for utilizing the address plates for the superscrip- tion of a letter or for any other purpose.

It also provides an automatic paper feed with a very wide range of work, which is always visible and gives the operator of the ma- chine a more complete control of the impression. Rogers Addressing Machine. As to the range of work of the machines now being de- livered by the Rogers Company, they will permit the print- ing of anything from a small two or three line postal card up to a full sized second sheet or legal size paper. The same type is used in the duplicating forms and in the address plates. It is very economical, and comes al- ready distributed in metal tubes.

When desired electro- types can be used instead of set up forms with the Rogers machine. A great convenience to users of this equipment lies in the fact that with the latest model the proofing can be done direct on the transfer form, prior to the transference of type to the duplicating form. The addressing feature is especially desirable because actual typewriter work is done from typewriter type, through a typewriter ribbon. The address plates used with the equipment afford a very economical and practical l&mn 5 -f~ K S%%%% •% ®ljp Suainraa Journal III card index system. Changes, additions and corrections to the user's mailing list are controlled and made in his own office at the least possible cost.

The machine has become very well and favorably known since its introduction, and by reason of the very wide range of work it controls, has aroused much interest and discussion. MOVEMENTS OF THE TEACHERS. Moore, Cairo, 111., is now engaged as commercial teacher by the Preparatory Branch of West Virginia Univer- sity, Kayser, W. L Padgitt, of the Southern Commercial School, Rome, Ga., has engaged J.

Miss Inez Jones, Seymour, Ind., is now with A. Sine, of the Mt.

State Business College, Parkersburg, W. Miss Nettie London, of the Bowling Green, Ky., Business University, is now with th° new South Business College, Beau- mont, Texas. Eastman, of Philadelphia, has accepted a position with the Douglas Business College, Uniontown, Pa. A Guise, a graduate of the Logansport, Ind., Business College, is now the new principal of the Kokomo, Ind., Bus- iness College.

Styer, recently of the Central Business College, Roanoke, Va., is now with the Southern Commercial Schools, Winston — Salem, N C. Beverly Deuel, formerly in charge of the commercial work in the LaPorte, Ind., High School, is now commercial in- structor in the West High School, Des Moines, la. Miss Fern Fearey, recently of the Crawfordsville, Ind., Busi- ness College, has been engaged to take charge of the short- hand department of the Central Business College, Indianapo- lis, Ind. Banks Business College, Philadelphia, Pa., has added E.

Goddard, of Spencer, Mass., to its teaching force. Thomas, Paducah, Ky., is now with the Meilly Business College, Opelousas, La. Frailing, a graduate of the Marion, Ind., Business Col- lege, is now assistant manager of the Kokomo, Ind., Business College. Stotts, Quaker City, Ohio, has been employed by the Virginia Commercial & Shorthand College, Lynchburg, Va. Admidoh has charge of the commercial work in St. John's Military Academy, Delafield, Wis.

Miss Ada Brouhard, instructor in shorthand and typewrit- ing in the Creston, la., High School, now has charge of the commercial work in the Powell County High School, Deer Lodge, Mont., following Miss Frances E. Hamilton, whose resignation takes effect Christmas holidays. Miss Josephine Weingart, a graduate of the Richmond, Ind., Business College, has accepted a position as principal of the shorthand department of the Muncie, Ind., Business College. Ernest Borton, a graduate of the same school, is now prin- cipal of the Anderson, Ind., Business College. REFORMS AT THE NEW YORK APPRAISERS' STORES. Much comment and criticism have been aroused at the reforms instituted at the New York Public Stores by Francis W.

Bird, the new appraiser. He has introduced time saving machines and up-to-date methods, which are destined, as soon as things get to working a little smoothly, to raise the standard of efficiency in the service to Custom House brokers. Naturally to begin with there was a little delay.

Reforms of this character can never be installed without some grumbling and complaints, but from all ac- counts there was need of reform, and the new appraiser, assisted by able coadjutors, among whom may be numbered our old friend Edgar M. Barber are getting things on a businesslike basis, which will ere long effect a complete revolution in the methods of conducting the affairs of these Public Stores. Nine Elliott Fisher billing machines have been installed and on these eight copies of the records on different colored papers are made at one time in advance of appraisement. This cuts the time in half and brings every- thing right up to the minute.

The system is shaping up well, and there is every reason to believe after a few more weeks working, still greater efficiency will be obtained. We trust at an early date to pay a visit to the Stores, when we will furnish our readers with a more detailed description of the economies which have been installed. THE LINEOGRAPH DUPLICATORS. One of the oldest manufacturers of stencil duplicating materials and inks in the United States was the late Mr. Henry, who to our sincere regret died a few months ago. He founded and was the head of the Lineograph Co.

Of 112 Fulton Street, New York and since his decease the business has been carried on, as usual, by his widow, Mrs. The firm are manufacturers of the Lineograph, a stencil duplicating machine, which is made in two forms. One, the Rotary Lineograph is a small, compact handy device on which the usual waxed sheet, after being written on by a typewriter is fixed. The sheet is inked from within the cylinder and the revolution of a handle prints the letters in Lineograph Duplicator. A rapid and efficient manner.

The regular Lineograph is a flat bed machine in the frame of which a specially prepared sheet is clamped and written upon with a revolving stylus, which perforates the paper. An inked roller forces the ink through the perforations and in this way exact copies of the writing are produced at a rapid rate.

The flat machine may be also used for reproducing typewriting in the ordinary way. The machines are low in price and most effective in operation.

The Lineograph Co. Manufactures its own stencil papers and inks for both machines and its long experience enables it to produce a quality of paper, which it is difficult to excel. The utility of duplicating machines in these days of multi- tudinous correspondence is so great that they have become an essential part of the equipment of every office and school. Those' in want of a first class duplicator will do well to get into communication with the Lineograph Co.

The first step in the conduct of a sales department with scientific management is to countermand the usual request to salesmen of 'Get orders' to 'Get profitable orders.' There is a great difference. I IV tTljp HitBtttcs3 Journal YOUR SIGNATURE AND HOW TO WRITE IT. By William J. ILLIONS of dollars frequently, and human lives occasionally, are balanced on a pen point.

No other record left by man is so peculiarly personal, characteristic, and identifying as his handwriting. It is better than photographs or body 'measurements for establishing identity, because it bears the stamp of the writer's individuality, his own personal touch. It can be recorded in compact form and can be easily filed and kept for reference. No other nation produces so many good or fast writers as the United States, yet judging by the illegible writing, especially of signatures, we find many business and profes- sional men who, with Hamlet. 'Hold it a baseness to write fair, and labor much how to forget that learning.'

A little more care and thought, especially in writing im- portant papers, would save a vast amount of annoyance and even loss. The three essentials of a good handwriting are legibility, ease of execution and speed. The greater part of the handwriting of this country is produced by the free.forearm movement.

This is conducive to grace, speed, freedom and ease of execution, but not necessarily to accuracy of form. Variations of Handwriting. School children, following the same stereotyped models and practicing and using them under the same conditions, write very much alike, and this writing is crude, conventional, characterless. A few years out in the world works a won- drous change.

Conditions and individual temperaments a s sert themselves, making alterations in the handwritings that leave them scarcely recognizable. A change of slant or size, a lopping off here, an addition there, an emphasis on a certain part of a stroke, the adoption of a new style of capitals, or small letters — these are some of the things that produce the variations found in handwritings that were originally almost identical. 'There is certainly a peculiar handwriting, a peculiar count- enance, not widely different in many, yet always enough to be distinctive.' — Boswdl's Life of Dr.

These variations admit of almost an infinite number of combinations, and when these peculiarly personal variations from the normal or conventional styles become a fixed part of the handwriting of the individual, they are known as 'characteristics.' And serve as identifying 'hall marks,' of trade marks, as it were. It is by these characteristics or hall marks peculiar to each handwriting that the particular handwriting is separated from all others and unmistakably recognized and identified. These identifying characteristics are a combination of many conscious and more unconscious repetitions. Habits in hand- writing may be formed as in other things, and by giving thought to it during the formative period we can control our writing and make it good or bad, characteristic or characterless.

A little study of our handwriting is not only interesting but profitable as well. 'Although to write be lesser than to do It is the next deed and a great one too.' — Ben Johnson.

To-day a thing is hardly considered on the road to doing until it has been put into writing, and it behooves us to select what is for us the best style of handwriting, and a type of signature that will best protect the bank account and the other valuables safeguarded by signature. The Signature.

A legal 'signature' or sign manual may be an assumed name, a title, a mark, a sign or a pen flourish, anything that may stand for, or represent the name of the signer. Ordin- ary modern interpretation and use have construed the word 'signature' to mean the writer's name written by himself.

Hence the modern signature at a glance discloses: (1) the name of the writer; (2) his peculiar spelling of the name; (3) the various lines forming a pen picture of the same; (4) the writer's own personal technique or touch. This in its en- tirety gives an identifying mark that reveals at a glance suf- ficient of the writer's character to satisfy a hurried demand, and yields much more on longer and closer inspection. Then, too, 'Age cannot wither, nor custom stale' its mark of iden- tity.

It will be the same to-day, to-morrow, next year, and until time affects the materials with which and on which it was writen. Style of Signature.

The object of every penman should be to select a style of signature, which while embodying his identifying characteris- tics, is also legible and easily and rapidly written. Such a signature is one which cannot, as a rule, be successfully imi- tated. Details of Signature.

The first thing to consider is the spelling and any abbre- viations of the name. If the name be John Henry Jones, it may be written J. Henry Jones, Jno. Jones, John H. Jones, etc., etc. Select some one of these and having once selected it do not change. It may be noted in passing that distinguished men rarely use abbreviations.

A married woman should sign her own name: 'Susan R. Brown,' not Mrs.

Next select the style of capitals and small letters you ex- pect to use, and do not change because of desire for variety, or because of mere whim or caprice. The constant repeti- tion of the same signature will give you skill, and a peculiar touch and technique that will be most difficult for a forger to imitate. Select the kind of pen suited for your hand and for your writing.

There is a wide latitude here; pens are made fine, coarse, stub, stiff or elastic. About the only caution neces- sary is to select a pen that will not blur on the angles and short turns and thus hide some points of identity. Very broad stub pens are not good, and stylographic ('one-nib') pens should be let severely alone. Never write with a lead pencil when any values are involved.

Writing the Stgnature. While banks, as a rule, do not pay paper on the signature alone, still it is of prime importance to aid them all you can by giving them a signature that protects them and you at the same time. A legible, rapidly-written, free, off-hand signature is much harder to simulate than an illegible, slowly written, or shaky signature. To succesfully imitate any signature, the imita- tion must not only possess the correct form, but be written at the same speed as the original, otherwise the quality of line will betray the forgery. A poor penman cannot forg'♦•♦% r ' J SI]? Ftaainrsa Sountal VII DEPARTMENT OF HIGHER ACCOUNTING.

Instructor in Accounting in Columbia University, New York. Solution will appear in the next number. The firm of Willis & Hart became involved financially, and March 4, 1911, they were unable to meet their obligations. You were asked to prepare a Statement of Affairs and a Deficiency Account. From the books of the company and other sources you obtained the following information: vable 204.50 3,040. 12,421.50 24,500. Cash, Notes Recei Debtors, Stock and Material.

Machinery (mortgaged), Securities, Horses & Wagons (mortgaged), Fixtures, House & Lot, Willis, Drawings, Hart, Drawings, Sundry Losses, Notes Payable, Creditors, Mortgages Payable, Overdraft, First National Bank, Taxes, Wages, Willis, Capital, Hart, Capital, Trade Expenses, Notes Receivable are estimated to produce $],290, as notes to the amount of $750 proved to be worthless. Debtors' ac- counts are classified as good, $16,(350; doubtful, $5,000; but estimated to produce 40%; bad, $15,700. Depreciations as follows: Stock and material, 30%. Machinery, 20%.

Fixtures, 50%. There is a mortgage of $5,000 on the machinery and a mort- gage of $3,000 on the Horses and Wagons.

The parties hold- ing the mortgage against the Horses and Wagons have agreed to buy the chattels at $3,000 in full settlement for said mort- gage. It is estimated that this is a fair settlement. Securities have been pledged as follows: Fully secured creditors, $12,000; partially secured creditors, $5,1)00; with First National Bank, to secure overdraft, $2,000. The House and Lot is estimated to produce $5,000.

Notes Receivable to the amount of $4,200 have been discounted and one of these notes for $420 proved uncollectable. Creditors, fully secured, $10,000; partially se- cured, $8,000; unsecured, $30,900. Taxes and Wages are pre- ferred claims. Reclaiming a Commonwealth and other essays by Chees- man A. Herrick, published by John Joseph McVey of Phil- adelphia, Pa. This is a collection of eleven essays by President Herrick which treats of various phases of contemporary education The first essay, which gives the title to the series, contains a brief but interesting account of the recent educational prog- ress which has taken place in North Carolina.

Through educa- tion the South is entering into a more highly efficient economic existence. This essay first appeared in The Outlook. 'Educa- tion, the keystone of power, treats of education in America, England, Germany and France, and the educational aims of American schools.

'Old and New Education,' 'Unconscious Education,' 'Professional Ethics,' 'Teachers Retirement Funds,' and the other essays form a collection, the perusal of which cannot fail to be of service to the professional educa- tor. They are timely and very interesting.

Course in Isaac Pitman Shorthand, by Isaac Pitman & Sons, New York. New edition for 1912. Cloth, embossed in gold, 240 pp., $1.50. This is a new edition of the well-known and popular course of forty lessons in the Isaac Pitman system of shorthand. Words and sentences are introduced in the first lesson and The book contains 1S4 pages, size lli by lOfi inches, is phrasing is taught from the fifth. Some good dictation mat- ter is added after the lessons and an appendix gives hints as to advanced speed practice, law phrases, with legal correspond- ence. There L a voluminous index.

How to Do Business by Letter, by Sherwin Cody, of the School of English, Chicago; Sixteenth edition; bound in cloth, $1.00. This book is intended for teachers and students who desire to be able to write creditable, up-to-date business letters in good English. The form, style and arrangement of letters are presented in correct form and the student is afforded a good training in Business English Composition from a business point of view, He is taught how to indite lette s that will bring re- sults — in other words, the effort is made to teach salesman- ship by mail. Business through the mail has become so enormous and is of such vital importance to every business man, that this book should prove of great value, as it is based upon the experience of one who has achieved a great success in this especial line of endeavor. Dougherty's- Touch Typewriting by Geo. Dougherty of Chicago. Paper, $1.00.

The necessity of learning typewriting by the Touch method is imperative if the operator desires to become at all pro- ficient in the art. By this method the pupil is first taught the keyboard, is then instructed as to the working of the ma- chine and is thus led to finding the position of the various characters on the keyboard without looking at it. The drills provided seem ample for the purpose and, if the pupils work conscientiously, there seems to be no reason why the best re- sults in touch typewriting should not be attained by this method. Office Training for Stenographers. One of the difficult problems the commercial teacher is now called upon to solve is to give the beginning stenographer a 'polish' in some of the things outside the technical subjects usually included in his course. This training is commonly termed 'experience' by the employer, and the present-day employer is more exacting than ever before. A mere knowledge of shorthand and typewriting will not suffice — the stenographer must know something of business methods, forms and practices.

But few schools have thus far been able to give this kind of training simply because there has not been a textbook on the subject which laid out a workable, practical course. We have just read a textbook that comes from the press of the Gregg Publishing Company, New York and Chicago, that seems to us to mark a distinct forward step in the ef- ficient training of stenographers. The title of the book is 'Office Training for Stenogra- phers' by Rupert P. SoRelle, and it is all that its title indicates.

Besides giving a thorough drill in such things as 'Attractively Arranging Letters,' 'Applying for a Position,' 'Transcribing,' 'Meeting Callers,' 'Or.tgoing and Incoming Mail.' 'Postal Information,' 'About Enclosures,' 'Remit- tances,' 'Common Business Papers — such as drafts, checks, notes, etc.,' 'Filing and Filing Systems,' 'Form Letters,' 'Office Appliances,' 'Shipping,' 'Billing,' 'Telephoning and Telegraphing,' etc., it contains lessons in business ethics and deportment. Business ethics is something new in a com- mercial course, but a reading of the book shows that the author has touched upon, and handled admirably, a vital point in the training of young men and women for business careers. All of the subjects in the text are treated in an entirely new and interesting way. The leading features of the book — and one that is sure to meet with the approval of schoolmen — is that the work can be begun at the time the advanced work in shorthand and typewriting is undertaken. It thus becomes an integral part of the stenographic course, and not an appendix. Another appealing feature is its flexibility.

The work is divided into twelve 'sections' or lessons. Each of these sections contains logical divisions of the material, so that the bonk can readily be adapted to any school need. The book contains 184 pages, size 'iVi by 10J4 inches, is beautifully printed on fine paper in two colors and is pro- fusely illustrated. The price of 'Office Training for Stenographers,' including Exercise Book, is $2.

The pub- lishers announce that -sample copies will be sent to teachers of commercial subjects for 75c. I VIII elie iBuainrsa Sournal OBITUARY. Jewell, president of the Detroit (.Michigan) Business University, died in that city October 15th. While waiting for a car to go to his office the morning of the 12th he was hit by a motor truck, and did not regain con- sciousness. Jewell was one of the pioneers in the field of com- mercial education.

He took the course in the Bryant and Stratton Business College of Chicago in 1864, having for the seven years been a student in Wheaton College and engaged in teaching. After pursuing the commercial course he was employed in business for a short time, then went to Detroit, in 1865, to become connected with the Goldsmith Bryant and Stratton College. Jewell bought the school from Mr.

Goldsmith, and later it was merged with the Spencerian College (successor to Mayhew College) under the name of the Detroit Business University. For more than twenty years thereafter Messrs. Spencer, Felton, and Loomis were con- nected with Mr. Jewell in the management of the school, H. Loomis being associate principal with him from 1883 to 1887, and P. Spencer for many years thereafter.

Spencer severed his connection with the school, W. Shaw, of Toronto, and his son, E.

Shaw, have been joint principals with Mr. Jewell was one of Detroit's substantial business men. He was director in several banks and, at the time of his death, chairman of the Board of the Church of our Father, of which he was a member. He was careful and conser- vative in all business matters, strictly honest, thoroughly reliable, and had high ideals. Labor to him was life. En- joying work, he did not seem to need vacations, and so labored almost continuously as the head of this large school for nearly half a century.

By precept and example, he iniluenced the lives of perhaps nearly 50,000 young men and young women during that long period, and life reflected in the lives of such a large number of successful men and women is the finest monument that could be erected to his memory. Surely the good that he did will live after him. Although nearly seventy-live years of age, he was in per- fect health to the last, and one of his wishes was gratified — that he might work until the end. Very few men living have devoted as many years to commercial school work, and the life of Air. Jewell should certainly be an inspiration to the younger generation of teachers and principals of business schools. His was a life of equanimity. His poise was per- fect.

His sincerity, self control, even temper, and noble character were the admiration of all who knew him..Martin E. It is with sincere regret that we have to record the death of our esteemed friend and former teacher, Martin E. Bogarte of Valparaiso (Ind,) University. His passing away was very unexpected and was due to heart failure.

He taught his classes and attended to his other business duties as usual dur- ing the day of November 18, and in the evening was present at a social of his Sunday school class. Almost immediately after reaching home, he passed painlessly away. For years he had been afflicted with heart trouble and other ailments, but continued his work and faithfully performed his duties at the University. Martin Eugene Bogarte was born fifty-seven years ago on a farm near the town of Republic, Ohio. As his father died when he was young, he helped his mother and brothers upon the farm and attended the public schools and a normal school in Republic. When nineteen he came to Valparaiso and as- sisted in the organization and management of what is now Valparaiso University.

Young as he was, he was well quali- fied to teach penmanship, elocution and mathematics. After some years, he obtained leave of absence for a year and studied mathematics in the Boston School of Tei and oratory in the Boston School of Elocution and Oratory. He then returned to the Valparaiso University and has since been one of its most eminent professors. A number of years ago he purchased the College Bookstore and conducted that great business in addition to his regular work. Bogarte was a member of the Masonic Fraternity and a Knight Templar in high standing.

He was also a great worker in the Christian church and for years conducted a class for young men, which was always largely attended. When a student in Boston Mr. Bogarte married Miss Lillian A. Chamberlain from his name town of Republic and their three children are now grown to manhood and womanhood.

The mother passed away seven years ago, and four years later Mr. Bogarte married Mrs. L.ida Homfelt, a resident of Valparaiso, who survives him. Bogarte was a man who will be sadly missed.

For thirty-eight years he devoted all his energies to the uplift and bettering of humanity and while his charities and kind- nesses were many, they were unobtrusive. Lie lived a quiet, unostentatious life in his comfortable home and was an in- dulgent father and a devoted husband. He served as council- man for several years and helped in many ways for the best interests of the city which he loved The University will miss both an instructor, whose place will be difficult to fill, and an influence for good. Bogarte was president of the Security State Bank of Gary and a stockholder in the Valparaiso National Bank.

The editor of the Business Journal has the most friendly recollections of Mr, Bogarte and it is with the sincercst regrel that we learn he has passed over to the great majority, i higl is estimable labor in the cause of education Ii Borgarte than that 'He did lii- work well.' B After being in ill health for a! Bert Dell Buck, founder and owner of the Scranton (Pa i Business School 5 7 -p_/rn 5 -^ Slie muatttras JUwraal IX and one of the leading educators of Northeastern Penn- sylvania, died at his residence in Scranton on November 25th.

Buck was born in Hughestown, Lycoming county in 1862. His educational advantages were good and were obtained principally through his own efforts.

He attended the County Normal School at Muncy and then became a student at the State Normal at Lock Haven, after which he taught for five years in Lycoming County. Meanwhile, having graduated from Wood's commercial school in Wil- liamsport in August 1866, he went to Scranton to teach in Wood's School.

He soon became head of that school, hold- ing the position for eight years. In 1894, with A. Whitmore as partner, he opened the Scranton Business School, which proved a success from the start. Whitmore retired from the partnership, his interest being taken over by Mr. Buck, who has since been the sole owner.

He mar- ried in 1890 and had three children, two of whom survive him. Buck was a man with a sunny disposition and made many friends in all walks of life. In religious belief he was identified with the Elm Park Methodist Church and was especially active in Sunday school work. For twenty- two years he was a teacher in a bible class for young women. For five years he was a member of the Thirteenth Regiment, rising from company clerk of Company D to the rank of corporal. Buck's school was a large one, and it will be con- tinued under the direction of Mrs.

Buck, who has been in actual charge of the school since her husband's illness. It is with sincere regret that we learn of the death of Amos W. Smith, principal of Smith's School of 32 West Chippewa Street, Buffalo, N. He died on November 11 after an illness, which had its start about a year ago. Those who knew Mr.

Smith could but admire him and his decease at such a comparatively early age as 40, is certainly much to be regretted. Smith was a Texan by birth and was educated in the West. He was a teacher in the schools there but came east and located in Buffalo, where he de- voted his energies to commercial subjects. On his first coming to Buffalo Mr. Smith;ed in teaching but relinquished it for a while to become bookkeeper for S. About four years ago, lie founded the business school which bears his name and of which he has made a great success, quite an army of young people having been trained by him. Among his manifold duties, Mr.

Smith was engaged in L910 in the taking of the census. Throughout his career and during the 18 years he has lived in Buffalo, he had the confidence of all with whom he came in contact. He was much admired and re- spected by all for his straightforward dealings and fine Christian character. Smith is survived by a widow and three children. Smith, who has always taken an active part in the school, will continue it as heretofore. Smith was always a great friend of the Business Journal and for many years has been a subscriber and club organizer.

We sympathize with Mrs. Smith in her bereave- ment, and are sure all who knew Mr. Smith will share in our condolences. GEGIN THE NEW YEAR RIGHT by subscribing to the Business Journal, $1.00 a year, and keep posted on all subjects pertaining to the office DIRECTORY OF BUSINESS DEVICES. Compiled and copyrighted by THE BUSINESS JOURNAL PUB- LISHING CUMPANV, Tribune Building, New York. For terms of insertion in this List, apply to The Business Journal, Tribune Building, New York.

J., 1431 Arch St., Philadelphia, Pa. ADDING MACHINES (LISTING). Remington Typewriter Co., 327 Broadway, New York.

Underwood Typewriter Co., 30 Vesey St., New York. ADDING TYPEWRITERS.

See Typewriters' Adding. American Book Co., Washington Square, New York. Bliss Publishing Co., Saginaw, Mich. Bobbs-Merrill Co., Indianapolis, Ind. Ginn & Co., Boston, Mass. Goodyear-Mai shall Co., Cedar Rapids, la.

A., & Co., 023 S. Wabash Ave., Chicago, HI. S., 101 East 23rd St., New Yoik. Practical Text Book Co., Euclid Ave., Cleveland, Ohio. M., & Co., Baltimore, Md.

Southwestern Publishing Co., 222 Main St., Cincinnati, Ohio. Toby, Edw., Waco, Tex., Pubr. Toby's Practical Bookkeeping.

CARBON PAri.iw & liPtWIUTER RIBBONS. T., S: Co., 11 Barclay St., New 1'ork. Remington Typewriter Co., 327 Broadway, New York. DUPLICATORS (STENOL). Underwood Typewriter Co., 30 Vesey St., New York.

Higgins, Chas. M., & Co., 271 Ninth St., Brooklyn, N. General Supply Co., Danielson, Conn. NOTE BOOKS (STENOGRAPHERS').

Pitman, I., & Sons, 2 vV. 45th St., New Y'ork. PAPER FASTENERS AND BINDERS. Clipless Paper Fastener Co., Newton, Iowa. Dixon, Joseph, Crucible Co., Jersey City, N.

PENCIL SHARPENERS. Arne Novelty Mfg. Co., 1103 Sixteenth St., Racine, Wis. Magnusson, A., 208 N.

5th St., Quincy, 111. PENS (SHADING). Newton Automatic Shading Pen Co., Pontiac, Mich.

PENS (STEEL). Esterbrook Steel Pen Mfg. Co., 95 John St., New York.

Gillott & Sons, 93 Chambers St., New York. Howard, Pen Co., Camden, N. Spencerian Pen Co., 349 Broadway, New York. SHORTHAND SYSTEMS. J., Publishing Co., 2201 Locust St., St.

J., He Co., 1135 Broadway, New York. Gregg Publishing Co., 1123 Broadway, New York. A., & Co., 623 S. Wabash Ave., Chicago, 111. 23rd St., New York.

Phonographic Institute Co., Cincinnati, Ohio. Pitman, Isaac, & Son, 2 W.

40th St., New Y'ork. Practical Text Book Co., Euclid Ave., Cleveland, Ohio. Spencer Publishing Co., 707 Common St., ivew Orleans, La.

Toby, Edw., Tex., Pubr., Aristos or Janes' Shadeless Shorthand. TELEPHONES (INTERIOR). Direct-Line Telephone Co., 810 Broadway, New Y'ork.

TOUCH TYPEWRITING INSTRUCTORS. Gregg Publishing Co., 1123 Broadway, New York. A., & Co., C23 S.

Wabash Ave., Chicago, 111. Pitman, Isaac, & Son, 2 W.

46th St., New York. Practical Text Book Company, Euclid Ave., Cleveland, Ohio. Spencer Publishing Co., 707 Common St., New Orleans, La. Monarch Typewriter Co., 300 Broadway, New Y'ork. Remington typewriter Co., 327 Broadway, New Y'ork. Smith-Premier Typewriter Co., 319 Broadway, New York.

Underwood Typewriter Co., 30 Vesey St., New York. TYPEWRITERS (ADDING). Remington Typewriter Co., 327 Broadway, New York. Underwood Typewriter Co., 30 Vesey St., New lork. TYPEWRITERS (AUTOMATIC).

Underwood Typewriter Co., 30 Vesey St., New York. TYPEWRITERS (BILLING).

Monarch Typewriter Co., 300 Broadway, New York. Remington Typewriter Co., 327 Broadway, New York. Smith-Premier Typewriter Co., 319 Broadway, New York. Underwood Typewriter Co.,- 30 Vesey St., New York.

TYPEWRITER CARRIAGE RETURN. Underwood Typewriter Co., 30 Vesey St., New York. TYPEWRITERS (DOUBLE CASE OR COMPLETE KEYBOARD. Smith-Premier Typewriter Co., 319 Broadway, New York. TYPEWRITERS (NOISELESS). Noiseless Typewriter Co., 320 Broadway, New York. TYPEWRITERS (INTERCHANGEABLE CARRIAGES).

Smith-Premier Typewriter Co., 319 Broadway, New York. TYPEWRITERS (PORTABLE). Standard Typewriter Co., Griton, N. TYPEWRITER RIBBONS. See Carbon Papers. TYPEWRITERS (WIDE CARRIAGE).

Monarch Typewriter Co. 300 Broadwav, New Y'ork.

Remington Typewriter Co. 327 Broadway, New York. Smith-Premier Typewriter Co., 319 Broadway, New York. Underwood Typewriter Co., 30 Vesey St., New York. WRITING DEVICE. Writing Form Co., Silk City Bank BIdg., Paterson, N.

Sljp Huainrsa Journal ADVERTISING. By Frank Vaughan. O start with, what have you to sell?

Are there good reasons why people should buy it? Are there good reasons why they should buy it in preference to something else that is being offered? If the two questions last named cannot be an- swered affirmatively beyond the shadow of a doubt, it would save a good deal of worry and perhaps a good deal of money to withhold the article. As Lincoln aptly phrased it, 'You may fool all the people some of the time; you may fool some of the people all the time; but you can't fool all the people all the time.' The enthusiasm of inventors — and you may include dis- coverers under this general term — is proverbial, and en- thusiasm is a mighty desirable quality in any kind of busi- ness, but it should not be allowed to run away with a man's judgment.

No man can expect to sell a thing with a profit unless it can be bought with a profit; that is to say, there must be a bargain at both ends. There is no sentiment about this at all, only business.

At the very root of success in advertising an article is the genuineness of the article, and the very first point on which the promoter should inform himself is, Why should people buy it? X has invented a new piano. Now here is an article that has been standard for a great many years, and the names of the best known pianos to-day were just as well known to our grandparents.

Their makers have had all that time to get a start; to get acquainted with their public and make a reputation. Having made a reputation, together with plenty of money, they have been very careful not to lose it by producing anything that is inferior.

They are thoroughly known wherever pianos are used, and if a person has occasion to buy an instrument these names suggest themselves au- tomatically as it were. Now X has got to do something to counterbalance this or he will have no reasonable show of success. Possibly he has invented a new sounding board that increases or modulates the tone, or else has perfected other details of the apparatus that tend to improve the instrument and make X's pianos so far unique. There, then, is the proper place for the accent in his advertising. No one would believe him if he should claim merely in a general way to produce better instruments than Steinway or Chickering, even though that might be the fact. But it requires no undue amount of credulity to appre- ciate the fact that in this day of progress in every department of science a man might very probably bring one or another detail of musical mechanism to a degree of perfection sur- passing anything that had been known.

Unless X can estab- lish the fact that he has done this he certainly can have lit- tle hope of meeting the competition of those who have had the confidence of the public so long — at least on the ground of comparative merit. There is another point on which X may base a successful appeal for patronage. Lie may not claim to produce a better instrument or even so good an instrument, but if he can sell I something that to the average user will answer the purpose of a $500 instrument, the difference of cost furnishes a powerful argument why his goods should be bought.

(To be Continued, >In the Penman's.lit Journal, for July, '78, there appears a beautiful flourish with a bird in the center. The editor com- ments on this llourish as follows: 'We give a line specimen of flourishing from the pen of Y. He is fast advancing towards the front rank of his profession.'

An editorial note on the same page says: 'A. Palmer, a pupil.-it Gaskell's Business College, Manchester, N. Sends some very creditable specimens 'if writing, flourishing and card marking. Master Palmer is evidently a promising candidate for distinction amo.ig the Knights of the Quill.' THE CRYING NEED OF THE 3 R'S.

The correspondence in the public press on the errors of stenographers, the speech by Mayor Gaynor and the report of some of the leading educators of New Jersey, all point to the same conclusion that there is something radically wrong with the present mode of instruction in the public schools of this country and of New York City in particular. 'Fads and fancies', foreign languages and a host of other studies with which the pupils are crammed, only serve to accentuate the fact that our boys and girls are over-educated, or as Mayor Gaynor puts it 'submerged with education.' Under our present system, he says 'girls refuse to do housework and the boys are disinclined to work with their hands. Unless they can get a job, where they can sit on a high stool at books or at a typewriter, they simply won't work.'

'Now I think,' he continues, 'a system of education that produces that result is a failure.' Admitting all this and there is scarcely an individual, who can deny it, let us look at the other side of the picture. Those boys and girls who seek the position of the 'high stool,' or the typewriter, are they fit even to occupy those positions?

The answer is undoubtedly 'No.' The crying complaint of the business man, as voiced in the letters to the daily press, and which to our sorrow we know to be only too true, is that the 'so-called stenographers' and typists can neither spell nor do satisfactory work. Hun- dreds of those who try for the easy examinations at the typewriter companies offices, miserably fail to pass, never- theless they foist themselves upon a long suffering public. The employment bureaus have a constant demand for good stenographers and typewriter operators, who can spell well and know their mother tongue, but it is only in rare cases, comparatively speaking, that they can be found. The fault lies with the curriculum of the public schools. 'Fads and fancies' should be eliminated and spelling, English, arithmetic and such subjects, as will be absolutely useful to them, only taught.

Such stenographers as find em- ployment today are the product of the business schools, whose sole business should be the teaching of shorthand and typewriting. Instead they are compelled by the lack of elementary training, and the woeful ignorance, shown by the majority of those who seek instruction at their hands of ordinary English, to devote many hours per week of the pupil's studies to an attempt to master spelling. They suc- ceed only to a moderate extent, as their pupils are always eager and anxious to 'get through' and earn their living.

The teaching of spelling should not be a function of the business schools, but that of the elementary schools. Until it becomes so in actual word and deed no relief can possibly be expected from this sad state of affairs. The evil is a crying one, is exceedingly wide in its scope of danger and trouble to the community and calls for immediate action and relief on the part of those who have charge of the education of the rising generation. AND NOW THE TOOTHBRUSH. After telling us that there are dangerous microbes and germs in our milk and food and even in our lips and mus- taches, so that we no longer dare to kiss or to he kissed, the British Medical Association has been gravely discussing the toothbrush, the members telling each other of the awful things likely to happen to persons using toothbrushes.

The only avenue of escape apparently afforded us is to have a new toothbrush each time we brush our teeth; that where a toothbrush is.vi for Several weeks we are in danger of such grave consequences that even the names of what we may get are unpronounceable and terrifying, ~U/nn S-t-; ♦%%%% •% ®tj? UuHtttras Journal XI MISSOURI VALLEY COMMERCIAL TEACHERS' ASSOCIATION. Fifth Annual Assembly, at Huff's School of Expert Business Training, Kansas City, Missouri, Dec. 1st and 2nd, 1911. Xext Meeting at Omaha, C. Smith, President, M. Vice-President, Miss Eva J.

Sullivan, Secretary- Treasurer. HE most auspicious circumstances attended the Fifth Annual Assembly of the Missouri Valley Commercial Teachers' Association which began at Miss Huff's School of Expert Business Train- ing at Kansas City, Thursday evening, Novem- ber thirtieth About one hundred and fifty teach- ers met at this time for an informal reception as the guests of the commercial teachers of Greater Kansas City, and the evening was delightfully spent. Miss Huff had thoughtfully decorated her beautiful rooms with smilax and bitter-sweet, and it is safe to say that her quarters surpass anything in the West for refined elegance and convenience. Delightful music, delicate refreshments and greeting of old friends, made the evening too short.

At promptly nine o'clock on Friday morning, President Francis J. Kirker called the regular session to order, ( after whicli the Manual Training Glee Club rendered two catching numbers). After the enrollment of the latest arrivals of about 250 members, Attorney Frank P. Walch of Kansas City de- livered an eloquent Address of Welcome to the cit'.

Extolling its many virtues and points of interest, which was very fit- tingly responded to by Raymond P. Kellev of New York City. This Association has convened in Kansas City twice before and every member concurred with the expressions of these two men in regard to the city's greatness, hospitality and prac- tical interest.

Smith, President for 1912. President Kirker made some fitting remarks, a resume of the accomplishments of the association and outlining its aims for the future, after which he introduced Morton MacCor- mac of Chicago, President of the National Federation, who spoke in his very fluent manner of 'The Future of Business Education.' He declared, among many other refreshing thoughts that business education is now only at its beginning and that present conditions will demand greater efficiency in the future, an elimination of the spurious and superficial and consequent elevation of the present high standard. He claimed that business education is a greater necessity to-day than ever before, and that all classes of schools are using every effort to admirably meet this demand. MacCormac closed his eloquent address by urging every teacher present to attend the meeting of the Federation at Spokane next July. — The principles of the new doctrine of 'Scientific Business Management' as applied to the teaching of Shorthand and Typewriting' was handled in a masterful way by John R. Gregg, of New York Cit>He plead for thorough qualifica- tion on the part of the teacher, scholarship, enthusiasm and love of the work, without either or all of these the teachet must be a failure.

The teacher must be a student of human nature, must understand her pupils and hold their confidence, she must create in them a desire for the work, if she expects them to attain the highest efficiency. Gregg's talk was a gem from the beginning to the end, and we regret that space forbids its publication in its entirety. After luncheon we were again delightfully entertained by the Manual Training High School Quartet, after which C. Carter of Joplin. Missouri, described how he teaches Book- keeping for the first three months the student is in school. He believes in much drill work, such as will enable the student to think for himself.

He is of the Qpinion that too much 'actual business' is a bad thing and that it would not be amiss for many teachers to at least partially return to the methods used in the days gone bv. Until the class is taught the rudiments. Weaver Public Accountant, who is no stranger to most of the members, delighted all with his oratory and witty sayings while he talked unon the subject: 'Confidence.'

The teacher must have confidence in the pupil, and vice versa, the business man must have confidence in his employees and the customers must have confidence in the merchant. Throughout life we find confidence to be the most valuable asset in any business. Without it the business world must come to a stand- still. Considerable excitement was created by the old-fashioned spelling contest, in which all present 'swelled down' for a handsome copy of Webster's International, presented by Jim- mie Baker of the South-Western Publishing Company. Prin- cipal E. Bainter, of the Central High School, pronounced the words from Peters' Business Speller but found them too easv -md had to turn to the old green-backed book used by our fathers, for youngsters like Smith, Boyd, Birch, Mrs.

Lang, Tamblyn and others are hard to down. Smith, who has seldom known defeat, carried off the dictionary. Of Minneapolis, closed the session of the dav with an address, 'The Ideal Teacher.' For command of language, faultless rhetoric, easy and graceful gestures and platform oresence, Mr. Caton is unsurpassed. His talk was full of pert and pithy aphorisms, every one of which hit the proper mark and he carried his audience with him up to the crest and down into the valleys. He demands first, character, then educational qualifications, referring very frequently to the Great Teacher as the highest example and one that must be imitated to insure the greatest success.

At 6:30 all the members assembled in the spacious dining hall of the Grand Avenue Methodist Church, which is part of their new sky-scraper right in the business district. President Kirker had arranged with the ladies to serve this elegant turkey-cranberry-pumpkin-pie-and-all-the-trimmings dinner as a compliment from the association, and it was certainly a de- lightful dinner delightfully served. The bookmen had their inning with stories that had never been heard — some not late- ly — and there were several songs that had not been sung, the one by Mrs. Calhoun receiving encore after encore.

Lo- baugh, Gregg, Kellev. Lang, White, Toastmaster Smith and many others were certainly at their best, and it was not until near midnight that the last guest had departed This association has the reputation for conducting its de- liberations upon business principles, therefore the second day's session began at promptly nine o'clock, this time with music by the Central High School Glee Club, which received a hearty encore. Hager, of Chicago, spoke first, making some practical suggestions on the teaching of Commercial English and Correspondence. He argued for the elimination of the superficial and emphatically demanded that the essen- tials receive proper emphasis. Teaching along this line should hit the mark, should be intensely practical, as the student's time is short at best and should not be wasted with non- essentials. Rupert Peters, of the Manual High School, deliv- ered an interesting address upon Commercial Geography, which was illustrated bv the stereopticon.

He convinced all present that this new subject is one of the most important in the curriculum. It is a study of things about us, things seen and used every day. And nothing can be more interesting or important. Our students must be familiar with commercial terms and able to spell and use them correctly, if thev would be up-to-the-minute and render their employers the best service. Mi^s Jessie Davidson's subject, 'How to Give the Tvpewrit- ing Student the Most for His Money.' Was very fitting, /or.

In her department at Miss Huff's School she has trained J. Hoyt, last wear's International Amateur Champion, who I XII Ullje Utasutrss Journal now stands second to Blaisdell the Great. Another of her students was present, Miss Bessie Linsitz, National Amateur Champion, and another was Miss Vera Blake, Kansas City Champion.

Miss Davidson demands nerfect mastery of the keyboard before anv work whatever is attempted. She must from the beginning be taught to conserve her time so that no motion is wasted, neither must there be mental waste. The mechanical drill must be supplemented in all the work by a most carefully directed mental development toward correct poise of body and mind. Fear must never creep into the mind or hand. Help her to grasp the highest ideals and feel that each hour's work brings her nearer the goal.

Students who have already been 'taurfit,' require all the skill and patience of the teacher-physician, but great is the joy of both when the end is accomplished. John Robert Gre'-r delighted his audience by carrying il over the hard places met in teaching shorthand. Lie demanded perfect mastery of little details, constant drill and reviews and noted that while phrasing is the writer's most valuable asset, that unusually long phrases are a hindrance rather than a help toward attaining speed.

He illustrated his pointed re- marks upon the blackboard and his talk was very helpful to all teachers of all systems. For half an hour F. Tamblyn carried all with him through the mystic beauties of his ex- cellent penmanship.

In many lines of the art, Tamblyn stands in a class by himself, and his ideas were certainly of great value and appreciated by all who heard him. He thinks that a right beginning is the most essential point and should re- ceive the undivided attention of all teachers. After a perfect mastery of preliminary exercises and studv of correct form, every student should succeed.

Tamblyn will always be a de- light before any audience. Hootman, 'The tall Sycamore from the Wabash,'is the man who 'discovered' Mr. Caton for the association, and he deserves a vote of thanks. His closing address, 'The Ideal Student,' was delivered before a full house, for no one could afford to miss that number of all others. He eloquently out- lined the qualifications of the ideal student, for he cannot re- ceive the best the teacher has for him unless in a receptive attitude.

Everywhere there must be a hearty co-operation be- tween the teacher and student. As much depends upon the student as upon the teacher, they must work in perfect unison. All members seemed to unite in their choice of C. Smith, of the Kansas City Business College, fo-- President, and he was elected by acclamation. Wallace, Central High School, St. Joseoh, Mo., was ruickly slipped into the Vice- President's chair and Miss Eva J. Sullivan was, for the third time, unanimously elected Secretary-Treasurer.

President Kirker, who had presided with such dicnity and graciousness throughout the session, now announced the final number, the selection of the next place of meeting. Early Friday morn- ing the Omaha delegation had pinned a unique oxidized key bearing the legend 'Omaha, the key to the situation,' upon each member.

At the banquet each guest found under his plate colored post cards of Omaha's million dollar high school and park scenes, each bearing the statement, 'Looks as if we are going to Omaha in 1912.' Joplin, as usual, extended an invitation to meet there, and for a time had a lively following, but Omaha won out, and there we will meet one year hence President Smith immediately anDointed as Chairman of the Executive Committee, L.

Rusmisel of the Omaha High School, and plans are already under way for the next meeting. CONNECTICUT BUSINESS EDUCATORS' ASSOCIATION. A meeting of the Executive Committee of the Connecticut Business Educators' Association was held in the Yale Busi- ness College, Saturday, December 9th.

Plans are being made to hold the next annual convention Saturday, February 24th, 1912, in the Yale Business College or the Taft Hotel, New Haven, Conn. A good program is In iwj pn pared, dealing with shorthand, typewriting, penmanship and salesmanship, by able teai hei. The speakers have nol yet been decided upon.

The forenoon will be devoted to 1 1 1t August, and, like Mr. Soule, does not begin to show his years. The occasion was an appropriate one for Mr.

''lickinger to speak reminiscently regarding the Philadel- phia pennnn. Those whose careers had been brought to a close. His remarks will appear in February Journal. 57 Ze/>™ 5^ ®ljp Uuatttraa Journal XV ssasa NEW YORK COMMERCIAL TEACHERS' ASSO- CIATION.

HE annual convention of the Commercial Teach- ers' Section of the New York State Teachers' Association was held in the Council Chamber, City Hall, Albany, New York, Nov. If&H The Tuesday morning session was called to JIB order by Chairman J. Forbes, of the Rochester 1 Business Institute, who in a few well chosen words outlined the general plan to be followed in the three meetings. The first speaker on the program was Prof. Brigham, of Colgate University, who discussed the subject 'Methods in Commercial Geography.' Brigham handled his subject in a manner that was very acceptable to the members of the Association who were present and gave many helpful sug- gestions regarding the teaching of this very difficult subject. It is not possible to give a full report of his speech in this brief sketch but among the points he made were the follow- ing: Statistics should be taught only so far as they may be necessary to show general relations.

Processes of manufac- ture should not occupy very much time as the subject of commercial geography has to do mainly with commerce and not with the manufacture of commercial products. A few of the important products of commerce should receive special attention rather than to attempt a necessarily superficial study of all commercial products. Among the products named were wheat, cotton, and steel.

Brigham emphasized the necessity of doing some very definite work along the line of 'Place Geography.' He insisted that students in the com- mercial geography class should be able to locate accurately the important centers of production and distribution of com- mercial products. Water and rail trade routes should be thoroughly familiar to all students of the subject. The subject of Touch Typewriting was handled by R. So Relle, of New York City. So Relle pointed out the various steps in the progress of the pupil through the very difficult subject of Touch Typewriting, and indicated just how he would handle a class of beginners in the subject. He laid special emphasis on the desirability of beginning with the first and second fingers of each hand instead of all four fingers at the same time.

Pupils need encouragement at the beginning and nothing is more encouraging than the ability to turn out some acceptable work during the first day or two of practice. He also urged that carefully arranged fingering exercises be given much attention. Bartholomew, Inspector of Commercial Education in the New York State Education Dept, spoke of 'The Com- mercial Teachers' Contest with the Business World.' Among the more important points that were emphasized the following might be mentioned as typical of the excellent advice given by the speaker. Every commercial teacher should identify himself with the business interests of his community.

He should form the acquaintance of men actively interested in business affairs who could be of service in the way of ad- vice and furnishing material for use in connection with the various kinds of commercial work of the school. Methods in actual use by those men and their employees should be the methods adopted for use in the class work where variation is possible.

Bankers should be consulted as to their methods of handling discounts; mechanics, as to their method of handling all the problems peculiar to their work. The needs of the business men should be very carefully studied by the teacher and he should continually attempt to train the young pupil along the lines that will best fit for the local positions that are likely to be offered them. He should learn from this contact with the business life of his community that accurate thinking is far more desirable than mere technical ability to do certain work in a business office. A business men's ad- visory committee, such as the one which has been formed in Boston, would be a very desirable thing for anv city; interested in commercial education.

Business letters and business prob- lems and any other material that is available should be secured as far as possible from the business offices in the community where the teacher is employed. Jacobs, Pres. Rhode Island Commercial School, Provi- dence, R. I., discussed the subject of 'Office Practice for Shorthand Students.' Jacobs' paper on this subject was verv well received, and the Association felt very much in- debted to him for his very careful thought on and masterly presentation of the subject. He pointed out the fact that the office practice which required that students perform certain routine work in an actual office was less desirable than a well planned series of lessons on the various duties that are likely to devolve upon the stenographer in an office position. No specific office equipment is necessary for such a series of lessons and much better results can be obtained than from the more elaborate plan of conducting office practice in actual or imaginary offices.

Not more than fifty dollars would be required for the filing cabinets and other equipment necessary for the conducting of this special training for stenographers. Billing, manifold work of various kinds, filing, indexing, etc., should receive very careful attention. Jacobs further emphasized the necessity for giving the students a thorough knowledge of postal information. He also emphasized the necessity of drill in doing business by telephone and recom- mended some actual training in meeting visitors who come to the business office. Some attention should be given to the efficient use of the telephone.

The first paper Tuesday afternoon was one on the subject of 'Shorthand Dictation,' by Miss Gracia Haight, of Sara- toga Springs High School. Miss Haight advocated a very careful selection of dictation matter, placing much emphasis on the desirability of choosing matter in which the pupil would be interested. She urged that to secure the largest possible amount of interest on the part of the pupil, transcripts when completed should represent something of permanent value to him. She advocated the practice of dictating good literature and a large number of well selected gems of thought that can be used to advantage in the character building work that every successful teacher must take upon herself. Miss Haight's paper elicited much discussion regarding the advis- ability of selecting matter that would be of special interest to the student. The chairman took the ground that the at- tention of the student ought not to be divided between the thought contained in the matter he is called upon to write, and the mechanical work of reproducing the words in short- hand characters. The general opinion seemed to be that mat- ter that would appeal to the pupil's emotion at the time of writing would be undesirable, but that carefully edited matter should be selected for use in dictation classes and that bet- ter results might be obtained from that class of dictation in which there would be a permanent interest on the part of the pupil.

Ellis, of the High School of Commerce, Spring- field, Mass., gave a very interesting and helpful address on 'Some Points to be Emphasized in Teaching Commercial Subjects.' Ellis took the ground that it was much bet- ter to emphasize the fundamental principles of bookkeeping than to devote a comparatively small amount of time to this phase of the subject, and a large amount of time to the ad- vanced portion of bookkeeping work. He insisted that an absolute mastery of the fundamentals of bookkeeping is all that is necessary for the average pupil.

He dwelt at some length on the necessity for facility and efficiency in the hand- ling of commercial work. Arithmetic, writing, and other branches of the regular commercial course should receive more emphasis than is commonly given them. The subject of 'Teaching Bookkeeping' was handled by F. Baltz, of the Eastern District High School, Brooklyn. Baltz among other valuable suggestions, urged the neces- sity of having a plan of instruction and following the plan minutely. He gave a detailed outline of his method of presenting the subject, and the teachers who were present were able to take away many helpful suggestions on teach- ing this most important commercial branch.

Wednesday morning, the Association held a round-table on Regents examinations in Commercial subjects, W. Barth- olomew, present Inspector of Commercial Education, and F. Nichols, former Inspector, answered many questions per- taining to the preparation and marking of Regents examina- tion papers.

Among the many important questions discussed was the advisability of changing the fifty word test. Quite a number of the teachers present urged that since its pur- pose was to ascertain whether the pupil was aide to write his system or not, it would he better to give an examina- tion in principles rather than to submit a dictation tesr.

The department representative explained that it would be impossible to secure examiners to handle all of the differ- ent systems of shorthand in use in New York State. Teach- ers were urged to submit only those papers in which the shorthand notes indicated a mastery of the system. If the teacher will do this, the department can be sure that no stu- dents will be passed whose work is defective. Another question that seemed to be of much interest was as to whether a fifteen sec md pause should be made between the letters in the fifty and one-hundred word test. A small majority of those present desired the fifteen seconds pause, but a large number of teachers were emphatic in their state- ments that such a pause really lengthened the time and low- ered the speed of the test. A new plan for the shorthand examination has been quite carefully worked out and may be put into effect in the near future according to the statement I XVI Slljr HJuatnraa 3ournal of the Inspector. This new plan is based upon the Civil Ser- vice method and gives credit both for speed and accuracy.

After the round-table discussion was brought to a close, the regular business meeting of the Association was held. Miss Harriet Hunter, of the Albany High School, who acted as secretary in place of the regular secretary, Joseph Turbush, who was absent, read the minutes of the last meet- ing. The officers elected for next year were W. Bartho- lomew. State Inspector of Commercial Education, President, and Joseph Turbush. Technical High School, Syracuse, Sec- retary. The next convention will be held in Buffalo, at a time to be decided upon by the Executive Committee of the State Teachers' Association.

The attendance at all of the sessions was very gratifying, and the members who were present expressed themselves as being well repaid for coming to the meeting and were loud in their praises of Dr. Forbes, who succeeded in having every speaker whose name appeared upon the program on hand to take his part at the appointed time, and who also began and closed each of the three sessions on the exact minute called for in the program. Blaisdell, who won the world's championship con- test for 1911, gave a demonstration of rapid typewriting at the close of the session, Wednesday morning. Unusual in- terest was manifested in the work. Many of those present had never had an opportunity to see Mr. Blaisdell in action. All of the formal papers and the discussion will be printed with the regular report which is published by the State Teachers' Association, and will be available at an early date.

Every commercial teacher in the state should write to the Secretary, Richard A. Xorth Tonawanda, N. Y., and arrange to get a copy of the proceedings when they are ready for distribution. MISSOURI VALLEY CONVENTION NOTBS.

On Thursday, Nov. A reception was given to the mem- bers of the Association in Huff's School of Expert Business Training.

The Officers of the Association and Miss Huff were assisted by the Huff Alumni. The rooms were beautifully decorated with Southern stnilax, palms, ferns, and chrysanthemums. The two hundred gue-ts were entertained by music, furnished by the students, and the Alumni of the school served punch. A pleasant feature of the evening were the impromptu re- marks by J.

Gregg, who told something of the beginning of the Gregg System of shorthand. Miss Huff was called for and spoke a few words of appreciation and welcome to those present. Carl Marshall, of the Good ear-Marshall Pub- lishing Co., talked for a few minutes of his study in pen- manship, and Mrs. Marcella Lane, of Joplin, Mo., spoke words of inspiration to beginners in the work. Plage, Resident Manager of the Underwood Typewriter Company, spoke of the rapid growth and successful work of the Huff School.

This reception gave the visiting teachers and other mem- bers of the Association an opportunity to become acquainted, and a most enjoyable evening was spent by all present. Hoyt was on hand demonstrating the Underwood Type- writer. He won the World's amateur championship in New York Oct. 25, 1010, and in the contest wrote 106 words net. Miss Bessie Linsitz was on hand demonstrating the Under- wood and announcing the fact that she won the lir^i the Business Show, Kansas City, Mo., last month, writing 84 words net. Blake, a student of the Huff School, won the Amateur contest at the Kansas City Business Show, writing 59J4 words net. She placed her services at the disposal of the members of the convention and was very much appreciated for the good work she did.

Toastmaster Smith's joke 'Hello there! Hid you come to have a good time, or did you bring your wife along?' Morrissey, and a few others brought their wives, and from all indications walked the path of rectitude Pres.

Kirker, Miner and Lobaugh didn't bring their wives: reason, thev didn't have any. Misses Marcella Levy, Mabel Markev, Bessie Blaine, Loretto Roache, Edna and Frances Simcox of Brown's Business Col- ted the convention. Richardson of Anderson, Mo., was a visitor at the convention Saturday. ( ^^W^Li«=^^ -C^i>ez^l^7^-^l^>tr-^ l^^* 2 ^^*-*^-^^^ I 20 u;ljr IBuHtncss Journal WRITING FOR THE ACCOUNTANT /^yvLyL^y^L^tycy /7>nn^LsyinsL^:s /nsvi^i/vyi^Lsc/ snnn^i^yyisuc/ yno^L^t^yy^yiycy /^i/~cz^>u^i4/yyi/ /is-z^sc^su HOW TO LEARN TOUCH TYPEWRITING. Fuller, Wilmington, Del. Author 'The Touch Writer.' LEARNER who has mastered the location of the keys and who uses a correct style of fingering should lie an accurate operator within the limits of his speed; hut not more than one student out of ten win.

Is inaccurate can tell what he thinks is the cause of his trouble. He simply knows that, for some mysterious reason, he fails to strike the right keys.

He has not tried to diagnose the case, hut has gone ahead blindly, practicing doggedly but not intelligently. What he needs is a teacher who can point out to him con- incingly some simple facts which can he plainly seen by anyone who will but stop a moment to analyze the situation. Errors in typewriting must arise from one of the follow- ing causes, or from a combination of two or more of them: First.

Imperfect knowledge of the keyboard. If the learner does not know where the keys are, of course he is likely to strike the wrong one at any moment. Inability to control the fingers. If the finger-, will not do the bidding of the brain, it is of little use to know where the desired keys are. Writing too fast. If the speed is too great for the control, or if the fingers run ahead of the thinking, mix- ups are likely to occur. Inattention or carelessness.

If the learner al- lows his mind to wander, or if, in the beginning of his practise, he allows his thoughts to run far ahead of his lingers, omitted letters, transposed Utters, or substituted syllables are likely to result. From this it will he seen that the learning of the key- board (referred to in a preceding paper) is the first step in the acquirement of accuracy, and that the training of the lingers is the second step: but that, at all times, the learner must keep within the limits of his speed, and concentrate his mind upon his work. When repeated drills of wide variety have shown that the learner knows, without appreciable hesitation, precisely where each key is, he may be said to have mastered the keyboard But the pupil will often continue to strike wrong keys, even when the teacher believes the keyboard to have been mastered The teacher's problem then is to find out from what cause the errors actually arose.

Here is where actual observation of the students while at their work Incomes absolutely necessary if intelligent and well-directed teaching is to be done. If the student writes hesitatingly, it is evident that he does not know the key- hoard as well as he should; that is, either he does not feel sure of the location of the keys, or he lacks confidence in his ability to strike them with precision. In such a case it is quite likely that some of his errors arise from his 'taking a chance' on striking the right key. Rather than taking the tinn t>>think out the location of the key be wants. On the other hand, the student writes confidently and at a uniform rate of speed, hut still makes errors, it is likely that the trouble lies in the fingers rather than in the brain. A common fault, productive of many errors, is too much hand or wrist movement — getting the hands too far from their work — bobbing them up and down.

The pupil should he shown, not mereh I, 'hi, how much more likely his 1.1,, us ire to be accurately delivered if each linger is kept close to the mark at which the blow is aimed — just as a marksman is more likely to hit the bullseve at ten yards than at one hundred. There should he as little hand movement as pos- sible Gregg Notes by Alice L. Rinne, Chicago, 111.

I Graham Notes by W. Bridge, New York. I To be C nu-d.

^/ UA ^r% a 6 ~t Y- -, - t- ^ A- '?; ^ ^ ~ 9 • • 24 ni t IBitaittPHs Journal WORK AND PLAY. Publisher of The Memory Library. T** V4 ^ nas been remar kcd that work and play are not Jfil 4§1 so different as many people think. In order to yrj ^Sj [.lay, as well a- to u-irk. Physical or mental exertion is necessary, even sometimes to fatigue, and it is no more difficult to learn to do things which are useful than to learn to do things which are useless.

The chief difference is that play is the pleasure or pastime of a moment, while work prepares for usefulness or happiness for the whole life. Further, the very word 'pastime' con- demns itself.

It is merely something to make the passage of time less irksome, whereas when engaged upon some work in which you are interested as yielding profit or instruction the hours fly all to swiftly. To live wholly for play and amusement is not to live with- out at times fatiguing one's self mentally and physically.

Idle children, youths and adults make a foolish choice when they prefer short-lived pastimes, with consequent regret in after ears for wasted hours, to the double pleasures of doing a thing well, and a lifetime thereafter of satisfaction over an accomplishment, as in the line of music, or the mastery of some subject that may be a source of profit to one's self, or of helpfulness to others. The secret of success is a determined, definite purpose. It is narrated of the French explorer, La Salle, that on his pioneering expeditions he successfully wore out his Indian guides and helpers.

He came to America fresh from the courts of Europe and without any special prowess or train- ing. Yet he traversed the American forests and rivers with a zeal there was no turning aside. His Indian guides had been accustomed to a life of hardship from childhood. Never- theless. Indian after Indian was left helpless behind, while La Salle, undaunted, continued his course of exploration. The secret of his endurance was his inflexible purpose, which, reacting upon his body, made him regardless of hardship while indomitably he continued his resolute way.

While obstacles and discouragements may retard your progress do not let them stop you completely. 'The proper time to give up is when you're dead. Until then keep on pushing. When one hand gets tired, use the other.; when they both get tired, use your feet; when they get tired, put your back to it, and probably by the time your hack gets tired your hands will be rested and you can start all over again.' Even when all one's apparent available time is taken up. Still very often more work can be accomplished in the same number of hours by a different arrangement of time and method of study.

For instance, assuming that one has two subjects of study and two hours for study in an evening. It will often he found the case that the two hours can be divided into three periods of fort) minutes each, and that another subject can be added. Furthermore, this addition can be made without any det- riment whatever to the two studies which have taken up the two whole hours theretofore, But some one will say. How can this be done? By a better method of study.

Study with your mind wideawake iiuil throw yourself into your study, — not to spend so much time in study, but with a fixed, definite purpose to accomplish a certain work in. Or in less than, a certain time Tin probabilities are. After a little practice, that not onlj will it he found that the third subject is being studied as desired, but that you are really making greater progress with the first two. And the simple reason is that you ore [>nttin■'•'■ Inler-State Teachers' Agency. Pendleton, Oregon WANT ADS. Wanted first-class male teacher of Isaac Pitman Shorthand and typewriting for a leading Business College in large city in New Jer- sey.

Address 'F,' c/o Pitman's an who is energetic and Journal, 2 'West 45th Street. New ambitious, to assist the manager of a first-class business college. Address in own handwriting. Good Manager, c/o Business Journal.

Foi Sale: HaH interest in growing business school. $120.00 clear monthly. Great future. •iddress 'Business School, c/o Business Journal.

The Sengbusch Self-Closing Inkstand. There are inkstands and inkstands, some which are merely receptacles for the storage of the indispensable sable fluid and others which offer advantages of economy in use, combined with an avoidance of those spilling qualities, which are so provocative of spoiled manuscripts and bad language. The Sengbusch Self-Closing Inkstand, as its name implies closes up snugly thereby preventing the evaporation of ink.

It works automatically, as will be seen from the cut. The pen is supplied with ink by simply dipping it into the ink- stand, and as soon as it is withdrawn the inkstand closes automatically, thus making it dustproof. When dipping one secures a uniform dip at all times, so that there is never too much ink on the pen. It is filled very easily, after which it requires no further attention. The mechanism never dries up or clogs, as it is constantly submerged in ink and being made of hard rubber and glass will not deteriorate. The Sengbusch Inkstand is made in a variety of forms to suit the varied re- quirements of an office. The prices range from $1.50 up and the inkstands may be obtained from the Sengbusch Self-Closing Inkstand Co.

Of Mont- gomery Building, Milwaukee, Wis. At Greer College, Hoopeston, III., at the close of the summer quarter Fred- erick Juchhoff, who writes the articles on Commercial Law for the Business JOURNAL, delivered the commencement address at the end of the school year It was well received and the institution conferred the honorary degree of Doc- tor of Laws on Mr. Juchhoff, the first ever bestowed by that College. School for Sale — Location in growing west- ern city; perfect climate; well^ established; good reputation; particularly desirable for all- round young man; will make bim money; first- class equipment: owner engaged in other busi- ness; price $700: equipment alone worth $450: terms th class graduating exer- ises hi the Goldey School of Wilming- ton, Del. It was held on November 22 at the Grand Opera House and judging from the beautifully printed program and newspaper reports sent us it was a most enjoyable affair. In addition to a choice musical selection and greetings from the Mayor of Wilmington, who was a former student of the institution, the gathering was addressed by Dr. Roland Dwight Grant, the well-known orator.

A handsome silver loving cup was presented to the principal, H. (ioldey, the founder of the school, on behalf of the Alumni Association. 131 graduates received their diplomas and two thousand people attended the gath- ering, which proved the high esteem and popularity which this worthy insti- tution enjoys. We clip the following from the Jour- nal of the Gem City Business School, which is a truth that the pupils of any school can with advantage apply to themselves: 'If you will notice the old G. Students who are making the greatest success in the world, you will find that they are the ones who applied themselves strictly to their work while in school, letting nothing interfere with the suc- cess of each day's lessons.' The management of the Kansas City National Business Show offered Gold, Silver and Bronze medals for typewrit- ing contests during their show, which was held November 20 to 25 inclusive. There was an amateur contest, copying from printed copy for 30 minutes, and a Championship contest for copying for a like period open to all operators residing or employed in Kansas City and su- burbs.

Stacey, principal of the Mead- ville Commercial School, of Meadville, Pa., has just been elected Commissioner of his county. The Remington and Royalty. A Model 10 Remington was taken on the ship Medina for the use of King deorge and Queen Mary on their trip to India for the Delhi Durbar. The Queen Mother of Sweden is among the recent purchasers of a Rem- ington. A Letter of Appointment was recent- ly received by the Remington Type- writer Company which made them sup- pliers of writing machines to His Ex- cellency, the Right Honorable, the Baron Hardinge, of Panthurst. Viceroy and Governor General of India. The Grand Duke Michael of Russia, the Czar's cousin, is the latest of high title to join the Remington army.

He recently bought a No. 10 Remington for bis personal use. THE CELEBRATED Madarasz Korean Ink Korean is the name of that superb quality of stick ink— the kind that is pitchy black on shades and produces those wonderful hair lines,.soft and mellow.

It is made in Korea, and is far superior to Chinese or India Ink for ornate writing purposes. Madarasz bad a limited stock of this ink on hand at the time of his death, and this has been placed in our hands for sale. Prices $1.25, $2.00, $3.00 and $4.00 a stick. Enough in one large stick to last a lifetime.

Those interested should order without delay. THE BUSINESS JOURNAL Tribune Bldg., New York City SPEEDY WRITERS NEED Dixon's 'Stenographer' Pencils. Three Grades: No. 489 — very soft No. 490 — soft medium No. 491 — medium.

Send 10c for samples. JOSEPH DIXON CRUCIBLE CO., Jersey City, N. Strickland, teacher of the com- mercial department of the Saranac Lake High School, is publishing the third ed- ltinii of his Twentieth Century Short- hand Text book, and a large number of copies are being prepared. Strick- land has been a special teacher of com- mercial subjects for many years past Aside from his shorthand work, Mr. Strickland is the author of one of the illiams & Rogers text books on Com- mercial Law, published by the Amer- ican Book Co., and is the inventor of the Triumph Penholder, which secures correct penholding automatically and materially aids in the acquirement of good handwriting. Of Chicago recent- ly organized a commercial course in the educational department of their west side branch, their only commercial course in the city, under the direction of Mrs. Juchhoff, wife of Fred- erick Juchhoff, who was formerly prin- cipal of the normal department of the Western Iowa College, Council Bluffs.

They are offering a variety of industrial courses at nominal rates — $1 a year for membership and $1.50 a half year for tuition, books furnished free. This is an evening course and is espe- cially for the benefit of the thousands of young women of the shops and fac- tories. It is anticipated that there will be a large attendance. Potter, of the Sparta, 111., Com- mercial High School, writes us that school has opened one-third better than ever before. By friendship I suppose you mean the greatest love, the greatest usefulness, and the most open communication, the sincerest truth, the heartiest counsel and the greatest union of minds of which brave men and women are capable. — Jeremy Taylor.

BUY FROM SPECIALISTS F. BOSTON RASMUSSEN Practical Business School St. Walter Rasmussen, Proprietor. ESTERBR00K STEEL PENS uii lui in. 203 BROADw/y New Mdrk^. A STYLE FOR EVERY WHITER Fine Points, Al, 128, 333, 818 At all Stationers. Esterbrook Steel Pen Mfg.

Co., Works: Camden, N. 95 John St., N. I 28 i^hr Uttsirtesa ilmuttal ARISTOS JANES' SHADELESS SHORTHAND I ASSERT li the best System of Shorthand for the Court, the Senate, the Office or the School. It u the equal of any aa recarda to speed, and superior to all as to legibility and simplicity. The many schools that have adopted it are unanimous in their praise and all claim tli.it they have graduated betn-r writers in a shorter time, ■ ■■I their percentage of graduates. Increased their attendance and Improved their Shorthand Departments from every standpoint.

Harms- worth Encyclopedia, the greatest authority in the world, gives Aristos the first place in the world. If you are progressive it is worth examin- ing anyway. I have taught Graham, Isaac and Benn Pitman. Munson & - v as well.i- Vris - w, but I do not ask you to take mv word for it. Examine and judge for yourself. Teacher's Course Free.

Write for particulars. Toby's Modern Practical Bookkeeping compiled bv Edward Toby— F. Especially for Public and Private Schools. Univei sities and t 'llcues has been adopted by a number of the Public Schools throughout U.S.

And by many of the leading High Standard Colleges. Aristos Short- hand and Toby's Modern Practical Bookkeeping.

Typewriting, Penmanship, B-s ness Arithmetic. Business Letter Writing and Pract.cal English /.mo,/,; By EDWARD TOBY, 156 Fifth Ave., Dept. I >rk City, N. Publisher, ■ Waco, Texas, Drawer 5. Commercial Teachers' Training School. Rochester Business Institute We prepare and place a large class of commercial teachers every year. We give advanced instruction in the commercial texts all through the year and have special summer school sessions in July for methods.

Send postal card for our prospectus and bulletin. ROCHESTER BUSINESS INSTITUTE, ROCHESTER. ACCOUNTANCY COURSES Thorough Correspondence Instruction The BEXXETT ACCOUNTANCY IXSTITUTE is recognized as the leader in higher commercial instruction.

SUBJECTS: Accounting and Auditing, Factory Cost Accounting, Corporation Accounting and Finance, Business Law, Advanced Book- keeping, and Accounting Systems. These courses prepare for high grade office and factory accounting posi- tions, for expert accounting practice, for C. Examinations in any State, and for teaching accountancy. Reasonable rates. Satisfaction assured. Send far new cataligie of courses 1421 Arch Street, Philadelphia, Pa.

1 and Border F Work. Letterii 30 years' exper: SPECIAL OFFER: th rent sires and style! 'radical Show Card e product of over special line. MARKING OR « AU- TOMATIC SHADING PENS, with three colors Ink. Sheets Cross Ruled Practice Paper, 1 Alphabet Compendium No.

Containing full and complete instructions for the student and beginner, also 63 plates of neat and up-to-date Alphabets and Figures for the teacher in lettering, together with ary instructions for the Commercial Show Card Writer and Letterer. All Prepaid for New and Complete catalogue free. Newton Automatic Shading Pen Co., ^H It is necessarv for penmen dm ig ornamental writing to have a holder adapted to ^^ that special purpose. The abc ve holder is hand-turned and adjusted, made of osewood or ebony, and cannot be Tiade by an automatic laihe. LOOK FOR THE If your dealer eannot supply you. Send to the designer and manufactures. 12-inch - Fancy, $1; Plain, 50c.

8-inck - Fancy, 50c; Plana, 25c. MAGNUSSON, 208 North 5th Street, Quincy, 111. GILLOTTS PENS ■Hi No. 601 EF Magnum Quill Pen Sold by Stationer, Everywhere JOSEPH GILLOTT & SONS ALFRED FIELD t CO. Increase your salary by Home Study. 'Why not work -for Uncle Sam?'

Salaries $600 to $1800. Positions guaranteed. Civil Service. Short- hand, Typewriting, Engineering, Normal. Gram- mar School. Agricultural, and College Preparatory Courses are thoroughly taught by tion free Matriculation fee $5.00.; representative at each post- Dept.

Carnegie College Rogers, Ohio. Engrossing A Specialty Resolutions for Framing or Album Fori E. McGHEE box 56.

>Broadway, New York, publishers of Graham's Phonography, announce that after January 1. 1912, they will conduct examination-, for the granting of their teacher's certificate of proficiency in Standard Phonography. The examina- tion may be taken by mail anywhere ami at the teacher's convenience.

Complete details will be gladly furnished by Messrs. On application Well merited success has attended the efforts of S. Leslie, the expert pen- man and teacher of Eastman Business School, Poughkeepsic.

He has recently been appointed principal of the bookkeeping department of that well- known institution, and we heartily con- gratulate him on his deserved p tion. One of the trump cards the prosecu- tion intended to play in the McXamara case, it is said, was a volume containing photographic copies of alleged regis- trations by Ortie McManigal and James 1! McXamara in hotels throughout the country in the last two years. A copy of this volume is in the hands of Allien S. Osborn, handwriting expert of Xew York, who had been retained by the Dis- trict Attorney at Los Angeles to gather this evidence and place it in striking form for the jury, as well as to testify regarding the genuineness of the signa- tures. 'The signatures are taken from hotels all the way from Boston to San Fran- cisco,' Mr.

'They com- pletely corroborate the confession of ( >rtie McManigal. In which he said that he visited certain cities and stopped at certain hotels; detectives found his name, or one of his many aliases, upon the hotel register just as he said they would.

In many cases, also, he had a companion. 'According to our photographs of the entries on the hotel registers this com- panion registered sometimes as J. Sometimes as F. Sullivan, sometimes as J.

Smith, and often as J. Ye have a score of regis- tries all the way from the Middle Wesl to the Pacific Coast of J.

Th, handwriting is that of James B. Mi Xaniara It is so unmistakably his that even a novice could see it. 'These registrations make interesting comparisons.

We had placed them one beneath another for presentation to tin jury, and they show that in registering Brice gave his residence as Cleveland. Cincinnati, Dayton, Columbus, or other cities, some as far west as Seattle. So far as we know the list gives a prettj good history of the movements of Me Manigal and James B.

McXamara for the past two years ' Mr. ( 'shorn had spent six week- in preparing the volume, and had jn- pleted it when he received word yester day of the change of plea, lie hai in I OS Angeles, he said, for more than a month, hut had been kept under cover by the prosecution, and none, outsit the District Attorney's office, knew thai lie was » i irking i ■ 1 1 the case The Koreign Department of the Bur- roughs Vdding Machine Company an- n ium i thai u expects a million-dol- lar foreign business for this year.

The Burroughs Companj has about 10 offices abroad including all tne principal foreign agents which promises a big increase in the foreign business tins year 57 It^nn 5 + « Sly? ^ustttpaa 3durnal 29 DICTATION Barnes' Reference and Dictation Course: ISO business letters aggregating more tlian 35,000 words. Railroad Correspondence, Insurance, Lumber, Electricity, etc—twenty different lines of business. Valuable legal forms; ex- tended lists of technical terms in various lines of commercial work; samples of civil service and court work. Can be used in connection with any system, as it contains no shorthand.

Cloth binding. Separate Iicnn Pitman key to difficult words.,,1,1 helpful phrases. Business Letters in Shorthand: 163 carefully selected letters — 6:i with complete shorthand notes.

Also, 21 pages of testimony in short hail, I with t' ■ An excellent dictatioi especially designed for use upon completing the theory texts. Barnes-Pitman shorthand: t'loth binding. Price, $1.00. Shorthand Readers: Interesting and instructive matter in beautifully engraved shorthand (Barnes-Pitman) with accompanying key. Suitable for reading or dictation. L is made up mostly of stories.

2 contains several articles of a gen- eral educational nature, and others of special interest to stenographers. '■'■ contains articles similar to those in No. 2, with a few business letters. 4 is as th i stimony portion of Busi- ness Letters in Shorthand. Just from the Press. Contains 31 articles of a general nature, including gleanings from popular writers, extracts from speeches, inter- esting astronomical facts, matter used in na- tional speed contests, etc. Shorthand teachers: Examination copies of any of these books will be sent upon re- ceipt of two-thirds of retail price.

State name, f school. The Arthur J. 2201 Locust St., St. For OVER FIFTY YEARS have rnaiulaiiied their superiority for Quality of Metal, Workmanship, Uniformity, Durability.

Select a pen suited to your handwriting. 12 different patterns for all styles of writing and 2 good pen-holders sent postpaid on receipt of 10 cents.

SPENCERIAN PEN CO., 349 Broadway, New York. MARRIAGE CERTIFICATE Mailed for 50c. For circular W E DTTNN 267EGE avenue W. ^Ul lN,j ERSEYCITY, N.J AUGUST HARTKORN, C. Expert Examiner of Disputed Docu- ments and Accounts. 41 Park Row, New York City.

Good Reader Crack Keygen Autocad on this page. Merritt Davis is now in charge of the commercial department of the High School at Salem. He reports that lie is having excellent S'.icce S and has increased the enrollment of last 'ear from 35 t' 135. This is certainlj 'go-, ing smne' and we hasten t,, congratulate Mr. The position of penmanship instructor in the hiyli school of Salt Lake City, Utah, formerly tilled by Mr. Todd, i Commercial Sch He sends in a tine list of subscribers and reports that he has a large attend ance. Qstarz Data Viewer Serial Podcast more. The Berkshire Business School,,i Pittsfield, Mass.

Will enter into new quarters on the third floor of the Miller building on Eagle Street, when the stu- dents resume their studies on January I. The floor has been remodelled and the 3,000 square feet of floor space will I,,- divided into four rooms and an office, with cloak and toilet rooms and closets for the accommodation of the pupils. The main recitation room will he about in feet square and will lie in tin' rear of the building.

Another room of smaller size will he used for the typewriting classes and the fourth for recitations. Convenietltlj ar- ranged will permit of quick passagi from room to room. The school will occup) about one-half the tup floor The Berkshire Business School under tlir management of principal Y.

Hill has been in its present quarters about three ears, hut the constantly in, ' number of pupils have compelled the change, which will he of great advan- ir many reasons. We congratu- late Mr. Hill iii' in his enterpris trust the new location will soon have the i doubling the attendance at this popular and well managed institution. Kimball's Commercial Arithmetic Prepared for use in Normal, Commercial and High Schools. 418 pages $1.00 net; by Mail $1.15 C P. PUTNAM'S SONS 2. 4, and 6 West 4Sth St., New York City.

I am the 'Lone Star' Card Specialist Have the most complete Mail Course in U. And for the least money. I.r t me prove it.

Your name artistically written on 1.' , Cards for 2oc. Send 10c for sample Yt doz. And Agent's outfit.

Box 1268 WACO, TEXAS HIGGINS'J™ 1 Writes EVERLASTINGLY Black The kind yon are sure tt ite with continuous satisfaction. At Dealers Generally. •I l€pe'!?!c>r i»d 15 c»ts f.r 2 «. = s g ^ bottle bj Bail, t. HIGGINS & 0., Mfr«. 271 Ninth St., Brooklyn, N. M 1 will i for 15 1jf Husinrss iJnurnal 31 Record Breaking Speed and Accuracy WORLD'S TYPEWRITING CHAMPIONSHIP won on the UNDERWOOD TYPEWRITERS Once each year for six consecutive years, at the Annual Business Show, Madison Square Garden, New York City, the World's Fastest Typewriter Operators have competed for the WORLD'S CHAMPIONSHIP and $1,000,00 TROPHY.