OCTOBBB 30, 1919. 



The Florists^ Review 



28 



Auditors representing the income tax 

 collector have gone over the books of 

 numerous florists of different classes. 

 They bring with them the income tax 

 schedules filed since the first income tax 

 law went into effect and check over sev- 

 eral years' returns at one time. 



Section 328 of the income tax law ap- 

 plies only where the Commissioner of 

 Internal Bevenue is unable to determine 

 the invested capital of a corporation. 

 Thus far no rulings have been published 

 showing the relation of the tax to the 

 net incomes of representative corpora- 

 tions in any line of business and it is 

 not likely that such figures ever will be 

 published, for the reason that the effort 

 of the Commissioner of Internal Beve- 

 nue is to apply the law in its ex- 

 act relations to the figures of the in- 

 dividual taxpayer. If you wish further 

 information as applied to your individ- 

 ual case, address the Commissioner of 

 Internal Bevenue, Washington, D. C. 



USINOEB'S UTTERANCES. 



L. B. Taft, of the Michigan Agricul- 

 tural College, is looking up stray plants 

 of the dangerous barberry, Mahonia 

 Aquifolium, in Bay City and Saginaw, 

 Mich. He found a few in both cities. 

 Professor Taft says, "The state of 

 Michigan is quickly getting rid of this 

 dangerous shrub. The state department 

 has the hearty cooperation of the people 

 in this work, and except in isolated dis- 

 tricts the work is almost over." 



• • • • 



The Saginaw florists are preparing for 

 a chrysanthemum show, November 10. 

 Although the plans are not quite com- 

 plete, the date and place are settled. 

 The ballroom of the Hotel Bancroft will 

 be the place. An invitation has been 

 extended to the growers of Bay City 

 to display their stock. From present 

 indications the show will be a success, 

 horticulturally speaking, as the Saginaw 

 greenhouses are in their glory. 



• • • • 

 Hasselbring's, of Flint, Mich., are 



cutting some Una mama and carnations; 

 the cut is unusually heavy for this sea- 

 son, and, considering the scarcity of 

 the market, this is a fortunate condi- 

 tion. 



• • • • 



Arthur MacKinnon, of Flint, is re- 

 modeling his store and greenhouses. 

 Business is reported better than ever. 



• • • • 



The D. P. Smith Floral Co., of Flint, 

 is showing excellent mums. Darwin 

 Smith is taking a vacation preparatory 

 to a visit to the Pacific coast; the "Co." 

 is doing the work, which is reported 

 brisk. 



• • • • 



"The call of the woods" is making 

 Carl Roethke, of the Wm. Roethke 

 Floral Co., Saginaw, restless. The lure 

 of the big outdoors and the temptation 

 to get out into it is strong, but busi- 

 ness will not let him. The scarcity of 

 labor and the need of a good store man 

 is the reason. 



• • • • 



Harry E. Saier, of Lansing, recently 

 moved into his new store on North 

 Michigan avenue. It is beautifully dec- 

 orated and furnished. He had an un- 

 usually fine display of pottery and wil- 

 lowware, which sold easily. 



• • • • 



J. A. Bissinger, of Lansing, has been 

 slightly under the weather for the last 

 three weeks, but orders for a large fu- 



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WHO'S WHO Me^-AND why 



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MBS. E. A. WILLIAMS. 



PITTSBURGH has good reason to be proud of its native daughter, Mrs. E. A. 

 _^ Williams, as anyone who has seen her store or done business with her well 

 knows. She began her business career at 1713 Carson street, south side, but a 

 few years later, in the spring of 1900, she moved downtown to 621 Penn avenue, 

 where she has been now for almost two decades. In addition to the store, she has 

 a fine range of greenhouses on the south side. For the last twenty years she has 

 had the valuable assistance, as manager, of Harvey C. Sheaff. He received his 

 training with two pioneers in the trade, John R. and Alexander Murdoch, who 

 retired in 1896 after most successful careers. In private life Mrs. Williams is 

 known as Mrs. J. H. Junker, having married Mr. Junker a few years ago. He is 

 a representative business man dealing in wholesale leather. 



neral brought him to work. Mr. Bis- 

 singer has the sympathy of the trade 

 and their hope for a quick return to 

 his former good health. 



• • • • 



The Lansing Floral Co., of Lansing, 

 Mich., is cutting some excellent mums 

 and the first snapdragons are coming. 



• • * • 



The Beyer Floral Shop, of South Bend, 

 Ind., has been busy with design work. 



• • • • 

 Boehringer Bros., of Bay City, Mich., 



are enjoying an usually busy fall sea- 

 son. The repairs of greenhouses are 

 finished and some fine stock is being 

 sent to the store. W. T. U. 



DETEOIT, MICH. 



The Market. 



With the brighter and warmer 

 weather, the stock increased greatly and 

 thereby kept up with the increase in 



retail business. American Beauties are 

 selling well. Other roses are in good 

 demand, especially the grades selling 

 at $6, $8 and $10 per hundred. Premier 

 and Columbia are a bit off crop and only 

 a small quantity of them has arrived. 

 Ophelia is more plentiful and of fine 

 quality; all grades are going well. 

 Shawyer is alone in being in oversupply; 

 its tendency to open too soon overbal- 

 ances its wonderful color and quality 

 and therefore it is not so good a seller 

 and is inclined to stock up a bit. 



Last week chrysanthemums, including 

 pompons, arrived in greatly increased 

 numbers and the demand has equaled 

 the supply. Chrysolora and Early Frost 

 of all grades clear quickly; the same is 

 true of a new bronze-colored mum reach- 

 ing the market. Maud Dean is of poor 

 quality, being quite single and weak of 

 stem; there is, however, a fair demand 

 for it. Wm. Turner of large size but 

 weak stem is finding a slow retail de- 

 mand. Pompons sell readily and a great 

 number are moved each day. In the 



