THE CUBA RE VIEW 



/^ A DD/^C PARA TODOS usos y de todos tamaiios, de los para cafia con cuatro ruedas y capa- 



^***^*^'^'^ cidad de lJ/2 toneladas a los con juegos dobles de ruedas y capacidad de 30 toneladas 



Hacemos una espccialidad de juegos de herrajes, incluyendo los juegos 



de ruedas, completamcnte armados, con todas las piecas de metal, y pianos 



complctos para construir los canos a Sii jLsti)w de mac'cras del pais 



RAMAPO IRON WORKS, 30 Church St., New York, N. Y. 



Cabi.k Addbkss: 

 Ramai.iam 



HOLBROOK TOWING LINE 



W. S. HOLBROOK, Prop. 



Sea Harbor and General Towing. Steamship Towing a Specialty 



Plione, Broad 

 1S35-1830 



Boilers Tested for Any Required Pressure 



SOUTH ST., NEW YORK, U.S.A. 



Night Phone 

 4005 Sunset 



WILLETT & GRAY, Brokers and Agents 



FOREIGN AND 

 DOMESTIC 



SUGARS 



RAW AND 

 REFINED 



82 WALL STREET, NEW YORK 



Publishers of Daily and ^^'eekly Statistical Sugar Trade Journal — the recognized authority of the trade. 

 TELEGRAPHIC MARKET ADVICES FURNISHED 



Fruit and Vegetable Shippers 



It will pay you to allow us to handle your account in 

 New York. We make a specialty of Cuban products 

 and sell everything at PRIVATE SALE. We do 

 NOT use the auction. Write for stencil and market 

 information. 



J. PRATT CARROLL, Inc., 

 267-269 Washington Street, New York City 



"The House that Satitfiea" 



ACCOUNTING SYSTEM FOR FRUIT 

 ASSOCIATIONS 



Copies of the accounting forms necessary in 

 a new system of accounting for co-operative 

 fruit associations can now be obtained from 

 the U. S. Department of Agriculture. This 

 system has been worked out by the Depart- 

 ment to meet the needs of the smaller organi- 

 zations which handle fruit and produce on a 

 commission basis. There are several hundred 

 of such co-operative organizations in the 

 United States at ]:)resent and new ones are 

 continually being formed. Many of these, 

 however, are short lived, and their failure can 



be traced in many cases to a faulty sj^stem of 

 accounting. In the new system, described l)y 

 the Department of Agriculture in Bulletin No. 

 225, "A System of Accounting for Co-opera- 

 tive Fruit Associations," an envelope system is 

 substituted for the sale book as being more 

 flexible. In these envelopes all records and 

 ])apers are held from the time the fruit is re- 

 ceived imtil payment is made by the person 

 to whom a carload of fruit is shipped. There 

 is thus one envelope for each carload shi])ment. 

 After the car has been paid for, the difference 

 between the amoimt received and the various 

 charges connected with the shipment consti- 

 tutes the balance due to the grower. 



Those who desire further information on this 

 subject are requested to ap]ily to the Depart- 

 ment, which, through its Office of Markets, is 

 endeavoring to assist in every possible way 

 co-operative associations in solving their vari- 

 ous accounting problems. 



NUEVA GERONA 



Active efforts are being made to beautify 

 the Plaza at Nueva Gerona, and active work 

 has already been done. This will be of great 

 benefit to Nueva Gerona and will make a most 

 pleasing impression on visiting tourists. 



