58 



The Florists' Review 



June 29, 1916. 



price discounts, expense in collecting 

 outstanding receivables, etc. The omis- 

 sion of such items as these is the rea- 

 son that the final profit and loss ac- 

 count at the end of the year is so often 

 disappointing, and so diflicult to recon- 

 cile with the profit percentage that was 

 added to the supposed cost of the goods. 

 "It is of great importance to those 

 engaged in a particular industry that 

 they agree on the elements or funda- 

 mentals of a cost practice, especially to 

 make sure that all of the elements of 

 cost are included in their calculations. 

 Make sure that you have included in 

 your cost an adequate provision for de- 

 preciation and every expense of every 

 description incurred during the year. 

 The test of the accuracy of a cost sys- 

 tem is that it dovetails in and coordi- 

 nates with the financial books of ac- 

 count. The costs then, in the aggre- 

 gate, at least, must be correct. 



"Excellent results are being attained 

 by trade associations appointing a man 

 to devote his entire time to visiting the 

 concerns that are engaged in their in- 

 dustry, getting acquainted, preaching 



«the gospel of good accounting practice, 



'reconciling dififere^nces and standard- 

 izing methods. There should be no 

 selfish motives back of such service. 

 There should be the same willingness 

 and free spirit to help and to aid and 

 bring in line the non-member of an or- 

 ganization as there is manifested in the 



. member. The npn-member is usually 

 the trouble-makei. In the interest of 

 the industry, he should be guided by the 

 experience of others. The fallacies and 

 disastrous results of bad business prac- 

 tice should be pointed out to him. 

 "The Federal Trade Commission, un- 



, der the direction of the vice-chairman, 

 Edward N. Hurley, is aiding and co- 

 operating with trade associations and 

 with individual merchants and manufac- 

 turers in improving accounting methods 

 and business practice. The work of the 

 commission has shown that an amazing 

 number of smaller merchants and manu- 

 facturers have no adequate system of 

 determining their costs and price their 

 goods arbitrarily." 



The Law and the Trade. 



During the session the following reso- 

 lution was adopted: "Resolved that 

 this association is opposed to any legis- 

 lation affecting germination of seeds, 

 nullifying the disclaimer or interfering 

 with interstate commerce." 



In an eloquent address, J. S. Michael, 

 of Sioux City, in behalf of the associa- 

 tion, presented Mr. and Mrs. J. M. 

 (Lupton with a large mahogany mantel 

 clock and candlesticks, in appreciation 

 of their services during the last year. 

 Mr. Lupton made a brief but feeling 

 reply. 



The Talk in the Lobby. 



The most interesting part of a con- 

 vention ordinarily is the talk among 

 the members outside the meetings; then 

 the high lights develop. From the talk 

 in the lobby during the seed trade con- 

 vention it was apparent that nearly 

 everyone has had a good season, in spite 

 of the poor start, the late spring, the 

 general shortage of seeds and the higher 

 costs all along the line. 



In a general way all seedsmen are 

 concerned with four subjects, the first 

 being the individual and vital one of 

 meeting competition. The second also 

 is an individual problem, that of seed 

 ■ supply, quality and price. Third in 



OUR MOTTO: THK BEST THE MARKET AFFORDS 



Valley 



Orders taken now for 1916 crop 



of 

 German-^Swedish — Dutch Pips 



CHAS. SCHWAKE & CO., he, 90-92 W. Bnadway, NEW YORK 



MEYER'S 



T 



BRAND 



FORMOSUMS-GIGANTEUMS-MULTIFLORUMS 

 THE LILY WITHOUT A PilR 

 •rd«r Now for FALL Dollvory Ix Now Crop 



CORP. OF CHAS. F. MEYER, 99 Warren St., NEW YORK 



McBtloB Tti* RgTJew wh«H yog write. 



COLD STORAGE GIGANTiU 



Per case of 4N ;.... 118.00 Per case of 25* 120.00 



Percaseofseo 18.00 Per case of 260 20.00 



Gladiolus Ammrlca t5.60per 1000 Gladiolus Panama tl5.*0 perlOOO 



Write for copy of our 1916 Catalogue. 



Agents The Growers Association 



for Ami NuIowm, Htliui 



LECHNER BROTHERS 



413 Caxton Bldg., ST. LOUIS, MO. 



Meiitl«H» Tho RcTlew when yon write. 



LILY BULBS 



FALL SHIPMENT 



FROM JAPAN 



Prices quoted f. o. b. New York, 

 Chicago, Denver, San Francisco and 

 London (Ont.). 



Write for quotations, stating quan- 

 tity, variety and size required. 



MdlUTCHISON & CO., The import House 



95 Chambers St., HEW YORK 



Mentlen The Rerlew when yon write. 



point of interest comes the multiplicity 

 of seed laws and their increasing sever- 

 ity, which bears on each member in a 

 different way, according to the char- 

 acter of his business. The fourth in- 

 terest lies in the force of the disclaimer, 

 for accidents still happen in the best 

 regulated business families. 



Next season is not expected to be far 

 different* from last sieason in its gen- 

 eral features, but the prospects of short 

 supplies and high prices are not viewed 

 with the same alarm as last summer. 



Those Present. 



The following names were added 

 June 22 to the long list of those present 

 published last week: 



Barrett, "W. B., Adrian, Mich. 



Clark, WnUam G., of the G. B. Cowley Co., 

 Cleveland, O. 



Currle, W. B., of Corrle Bros. Co., Milwaukee, 

 Wis. 



HefTron, Arthur D., of the Albert Dickinson 

 Co., Chicago. 



Sim, J. v., of the A. A. Berry Seed Co., Cla- 

 rlnda, la. 



Taylor, Daniel, the Torsion Balance Co., Chl- 

 cagro. 



Van Horn, H. C, of H. K. Mllford Co., Phila- 

 delphia, Pa. 



. white, Klrby B., of D. M. Terry & Co., De- 

 troit, Mich. 



White, K. B., of Skinner Irrigation Co., Troy, 

 Ohio. 



GLADIOLUS 



Various Choice Mixod Varisties 



See our Florists' Catalogue 

 and ask for special prices. 



J. M. THORBURN & CO. 



53 Barclay Street, throuarh to 54 Park Place 

 NEW YORK 



Mention The Rerlew when yon write. 



LILY BULBS 



FALL DELIVERY 



Write for prices. 



YOKOHANA NURSERY CO., UL 



Woolworth Bld^M Naw York City 



Mention Ths Review when yoa writs. 



FAXON'S BEST PANSY 



Ounce $10.00 



Trade Packet . 1.00 



M. B. FAXON, SEEDSMAN 



FoKborouBh, Mass. 



Mention Th<» R«»t1«»w when Ton wHt». 



WILSON'S SEEDS HSi-^'^^SS. 



J. J. WILSON SEED CO., Newuk, N. J. 



Mention The Review when yon write. 



^^■■■%J^ Best that crow. We seU dl- 

 ^^ L L 1 1 ^ f *ct te Kardsner* and florists at 

 ^r ■ lla% wholesale. Bl« beautlfnl cata- 

 WkkW lo^efree. Write today. 

 ABCHIAN RBED HTOBE, Box t4. 8BDALIA, HO, 

 Mention The Review when yon write. 



