72 
Gardeners and Florists’ Annual for i9iS 
from the grower or seller, and again if any remains unsold, before it 
is offered for sale the following season; the second test for all carried 
over stock is made usually at close of Autumn. These vitality tests 
he notes in his book of contracts, in the respective columns for vitality. 
Performed jrroperly the position of seed buyer in an extensive seed 
establishment is no sinecure. It occupies one man’s entire time. 
In a large business, it is a question of doubt, which after the gen- 
eral manager, is the most responsible position, that of the seed buyer 
or that of the secretary or head bookkeeper of the concern. Most of 
the older and more ex])erienced merchants bold, that of the two, the 
position of secretary or head bookkeeper (secretary is only a fanciful 
“Give-Away” Day at Stevens’ Floral Store, Shenandoah, la. 
The children receive a gift of plants, which they grow on. A good way to encourage 
a school of young gardeners 
title — the position is virtually one and the same) is the more responsible. 
For as manager of its finances, the head bookkeeper is the eye of the 
whole establishment. Upon him, in fact, rests the major part of tlic 
house’s success or failure. He must guard the purchases and sales and 
note that they do not run in excess of a going concern’s actual cash 
capital. No business can or does succeed if more business is attempted 
than the actual amount of its cash capital warrants. Bankruptcy is 
bound to result. The exception proves the rule. The head bookkeeper 
must watch this faithfully and in case of danger must issue warning to 
the proper authorities. It is also his duty to watch carefully the ex- 
tension of credits to customers and warn when necessary. He should 
be a close collector of accounts and make it a point by conservation to 
provide for the prompt payment of bills, drafts and notes. He must 
also endeavor to curb all extravagances in expenditures and overdrawing 
of accounts. He should render, weekly or monthly if possible, quarterly 
at least, a statement of the profit and loss account. Certainly the head 
boo'kkeeper’s position is a very responsible one. 
