368 
THE NATIONAL NURSERYMAN 
A competent man in the employ of the Association I am 
convinced would save the members many times his salary. 
It should l:)e the duty of this party to meet the transporta¬ 
tion committee of the various railroads and protect the 
interest of the association in every way possible. The cost of 
a com])etcnt man, including stenographer, would not be very 
far from $3,000 a year. This $3,000 could be raised by 
increasing the dues of membership $2.00 or more as may be 
necessary. It would be a further inducement for new mem¬ 
bers to come in and this would increase the income of the 
Association considerably. I do not believe there would be a 
protest to the increase of dues, taking into consideration this 
additional feature. 
A competent man can not be secured under a five year 
contract and the element of time must be taken into con¬ 
sideration from the first. The writer is not an applicant for 
the position. 
A copy of this letter is being sent today to the officers of 
the Association, and I trust there will be many prompt replies 
whether in favor or not. 
If it seems advisable to secure the services of an efficient 
traffic manager for the Association, it is not too soon to begin 
to agitate the matter, that it may be intelligently brought 
before the Association at the next meeting in Portland. 
E. A. Smith, 
Vice President Jewell Nursery Co., 
Lake City, Minn. 
TREE SEED NOTES 
The crop of tree and shrub seeds this year gives promise 
of being very good, but fruit tree seeds, such as Maz^ard 
Cherry and Myrobolan Plum are very scarce. There was 
only about one-tenth of a crop of Mazzard Cherry seed 
gathered, and Myrobolan is exceptionally scarce. What 
little of this seed there is can only he had at a very high price. 
At the present writing French, Japan and Kieffer Pear and 
Mahaleb Cherry seed gives promise of being a , full crop. 
French Crab Apple seed is a little doubtful as yet, while it 
looks short, still it is not possible to state definitely what the 
crop will be. 
Nearly all nurserymen plant deciduous and evergreen 
tree and shrub seeds to a certain extent and some nurseries 
make a speciality of growing these seedlings. It is a known 
fact that the only and most profitable way to projiagate 
certain stock is by planting seeds. Take for instance Cora us 
florida, Berberris Thunbergii, Acer saccharum, Acer plata- 
noides, Shellbarks, Walnuts, Oaks, Pines, Spruces, Junipers 
and Firs, these varieties are grown from seeds very success¬ 
fully and large quantities are planted every year. The 
following seeds should be planted in the fall as soon as the 
crop is harvested. 
Shellbarks, all Maples (excepting Red and Silver, these in 
the vSpring) Berberis, Hornbeam, Cherry, Dogwood, Hazel 
Nuts, Beech, Planes, Mountain Ash, Quercus alba, Q. cerris, 
Q. prinus and Q. robur. Sumach, Roses, Clematis and certain 
other varieties. All Pines, Spruce, Firs planted in Spring 
geraiinate the same summer. 
Seeds of Shellbarks, Barberry, Dogwood, Beech and such 
seeds that are planted in the fall are now beginning to ripen 
and will be ready for harvesting about the latter part of 
October. Those intending to plant should make prepara¬ 
tions now. 
Thomas Lane. 
THE ACCOUNTING DEPARTMENT 
By George W. Ottinger 
It has not been many decades since the expense put upon 
the keeping of books of account was considered as entirely 
unproductive and a dead loss. The keeping track of the 
amounts due us and the amounts owed was considered a 
necessary evil. 
A gradual change has taken place. Some enterprising 
bookkeeper started in, during his spare moments, to look up 
some of the accounts and determine which were good and 
which bad, those whose credit was unquestionable, and those 
whose credit was doubtful. This information was passed on 
to the salesmen, who in turn regulated the credit to their 
trade accordingly; here was the first step of making the 
Accounting Department a producer. Now there seems to be 
no limit to the ways in which this department is becoming 
productive. 
All business has its Income and Outgo, and the proportion 
of one to the other in large measure regulates the profits or 
losses; wherein these profits or losses occur are determined 
by the bookkeeper. The various departments of business 
Income and Outgo and their various relations to the profits 
and losses are now a portion of the accounting system. 
We might take a few of the divisions of Outgo and show 
wherein the accounting can determine whether the expense 
be an aid to production of income or a drain upon it. For 
instance: does the advertising account yield enough, taking 
into consideration the percentage of the sales spent in adver¬ 
tising? We might further sub-divide. and question whether 
each advertisement or advertising campaign yields its proper 
amount. The same could be done with general office expense 
or specific office expense, such as stenographic, order, corres- 
spondence, telephone, etc. Then turning to the outside, such 
expenses as digging, packing, teaming, etc., can be likewise 
analyzed. 
The various individual expenses of production can be 
taken up and a conclusion reached as to what can be profit¬ 
ably propagated. 
It is a truth beyond doubt that profits are only-assured by 
keeping outgo or expense in its sub-divisions in a proper 
proportion to the income; as they increase, income must 
increase, and as income increases, careful watch mst be kept 
on the increase in expense that the proper proportion may 
be maintained. We must produce, sell, and handle or 
deliver, and the cost of each must be in proper proportion 
to the income thereby produced. 
This is only a very few of the things which the Accounting 
Department can unravel and determine. Considering the 
guiding it can do, the pitfalls it locates, and the difficulties it 
helps solve, this Department is no longer considered a dead 
expense, but has taken its place as a producer outstripped only 
by the selling force. 
