December 11, 1915 



HORTICULTURE 



771 



1000 SPECIMEN HOLLY TREES From Holland 



For Christmas Decorations, to be offered at 



ION 



in Lots of two or more to a Lot. 



Send For Catalogue. 



THE MacNIFF HORTICULTURAL COMPANY 



54 and 56 Vesey Street, NEW YORK 



time, and be able to tell how deep you 

 are into it and put on the check 

 valve if getting an overload. It 

 would be hard for me to state just 

 what one should keep, and each one 

 should be able to tell which are 

 the more important items to keep, 

 but above all — start right now even 

 it on only a part of the items, and 

 you will like it so well at the end of 

 the year that I am sure you will have 

 a perfect bookkeeping system there- 

 after; and without much extra expense 

 or trouble. Each year you will be able 

 to see where you can improve on it 

 and make it clearer and easier to keep. 

 There are lots of ways and forms on 

 which to keep these records, but to 

 most of us these need considerable ex- 

 planation to keep properly, and the 

 busy florist hasn't the time to take a 

 course in such things. I believe it is 

 best to work out a system of one's own 

 and by his own experience he will 

 gradually improve on it, until he has 

 a plain, neat, compact system, that 

 will be a pride to himself as well as a 

 pleasure to all whom he may have any 

 occasion to show or tell it to. The 

 most satisfactory system of bookkeep- 

 ing is the double entry system, which, 

 as its name implies, requires two en- 

 tries for each transaction. This may 

 sound like too much work to do, but 

 by it one can always tell if all items 

 have been posted in the proper 

 amounts. There are only two funda- 

 mental rules to be followed to carry 

 out this system, and they are, "all 

 items, cash, flowers, merchandise, or 

 whatsoever we may 'take in' go on the 

 credit side of the proper account, and 

 all items paid out or sent out, go on 

 the debit side of the proper account."' 

 The other rule is based on the same 

 principle and is "for every debit there 

 must be a corresponding credit, and 

 conversely for every credit there must 

 be a corresponding debit." For in- 



Your Style is Among tfie 

 40 Different Styles of 



Red Devil Glass Cutters 



A particular slylr for ihf particular ((rcfniiouse 

 man. Made with one to seven wheels. 

 Sltjlc No. 3 shown here has 3 extra wheels 

 in handle. Sample 20c. 



ILLUSTR\TF.n BOOKI FT FREE 

 SMITH & HEMENWAY CO , Inc. 



IRI Ch«mb<T« St.. New York Cily 



Stance — we will send to our flower 

 store a dozen American Beauty roses; 

 we debit our Flower Store Account 1 

 doz. A. B. roses $3.00, we credit our 

 Greenhouse Sales Account by 1 doz. 

 A. B. roses to F. Store $3.00. Our 

 Flower Store sells these to Mrs. John 

 Doe for $5.00, so we credit Flower 

 Store Sales Account by $5.00 and 

 charge Mrs. John Doe's account 1 doz. 

 A. B. roses $5.00. Later Mrs. John Doe 

 sends us a check, so we credit her ac- 

 count $5.00 and charge Cash Account 

 $5.00. 



Thus by charging the proper or se- 

 lected accounts with the items proper- 

 ly belonging thereon, and crediting 

 these accounts with all items belong- 

 ing thereon, one is able to determine 

 if it is profitable to run an uptown 

 flower store, or to hire delivery men. 

 or to know out of which flowers profits 

 are made, etc. 



In conclusion of these subjects, 

 would say the moral of all this talk is 

 "Don't hide your light under a bushel," 

 but let it shine by careful, judicious 

 advertising and reflect upon the pages 

 of a perfect bookkeeping system. 



PHILIPPINE ORCHIDS AT SAN 

 FRANCISCO. 



The collection of orchids in charge 

 of W. E. Eglintgon, representing the 

 Philippine Islands, has been awarded 

 the grand prize, the highest award, 

 by the superior jury of the Panama- 

 Pacific International Exposition. We 

 are advised that about ten million 

 people have passed through the or- 

 chid house where many plants were 

 in flower all the time from April till 

 August. This collection is to be sold 

 after the fair is over. 



KEEP GOING. 



U.v Elhi « llreler Wilcox. 



Is the (loal disl:iiit. ami troubled the road, 



And the way lonpr. 

 And heavy the lo.ul ? 

 Then ijird up your courage and say, "I 

 am stronjx.' 

 And keep going! 



Is the work weary and endless the grind. 



And petty the pay? 

 Then hr.iee up your mind. 

 And say, "Something better is coming 

 my way," — 

 And keep doing! 



Is the drink bitter life pours In your cup — 



Is the taste gall? 

 Then smile and look up, . 



.\nil sav, "God Is with me wh.itevor be- 

 fall"— 

 And keep trusting! 



Is the heart heavy with hope long deferred. 



And with prayers tliat seem vnln? 

 Keep saying the word; 

 .\nil (liat which you strive for you vet 

 sliall attain - 

 Keep praying ! 



FLOWERS VERSUS WAR. 



We call attention to the plans of 

 the Massachusetts Horticultural So- 

 ciety for the year ahead. Why not 

 stop gasping war thoughts and politi- 

 cal spasms long enough to face the 

 really big things of life? A war is a 

 very little thing, considered in the gi- 

 gantic scheme of creation and evolu- 

 tion. This is a very old world; and 

 there are very much older worlds out 

 and about, concerning which we know 

 little. Wars hit here and there, bury 

 civilizations, raise new hopes, set pup- 

 pets on thrones, topple them over, 

 grind out new governments, destroy 

 joys, torture generations — and pass 

 down into the caverns of history, 

 where they are forgotten. And all 

 this time, all through the little grop- 

 ings of self-esteeming man, trees, 

 plants, blooms, fruits — all Nature's 

 bounty pours itself out in the lap of 

 time. Mankind works hard and long 

 to exalt himself and make a show; 

 hut he never comes to the height of a 

 violet at the edge of a wood. So when 

 a society talks about plants and flow^- 

 ers for a year's interest there come 

 focussed before eyes that see, some- 

 thing bigger than a war in Europe or 

 a political campaign at our doorstep. 

 — Boston Record. 



NEW CORPORATIONS. 



West Park, O. — Riverside Green- 

 house Co. Capital stock, $35,000. In- 

 corporator, Peter Barthelman. 



Melrose, Mass. — Houghton-Kravath 

 Co., florists, capital stock, $:;,000. In- 

 corporators, F. H. Houghton, Samuel 

 Kravath and C. D. Houghton. 



Boston, Mass. — Fisher, Florist, Inc. 

 Capital stock, $5,000. Incorporators, 

 Geo. E. Fisher. Nathan M. Silverman 

 and E. Silverman. 



BUSINESS TROUBLES. 



Hoosick Falls, Mass. — R. Marshall & 

 Co., florists; assets, $1,500; liabilities, 

 $4,151. 



Our correspondent in Houston, Tex- 

 as, inadvertently omitted mention of 

 W. W. Coles' exhibit at the flower 

 show in that city. Mr. Coles made a 

 very creditable display. He made a 

 magnificent showing of carnations, 

 roses and chrysanthemums and con- 

 tributed greatly to the success of the 

 show. 



