Wha,t Is Your Business Doing?

Believe it or not, we knorv of a rich lumberman whose lig 1na valuable lumber yard burned the other day, who didn't,even have an inveniory of his stock. ttrint< 6i itt - \..1 many business men in this day are so uncommonly foolish as thai, but it is still a fact t6at entirely too many business men do NOT know where they "are att', and whai their business is doing, as they very pi-operly should.

The. National Association of Credit Men have recomm9g{ed the following fourteen rules for ordinary business, which; if followed, will show you just where your business stands all the time. Here thev are:

SfXlg-aharge the amounts donated or subscriptions paid.

SEVENTH-Charge all fixed expenses such as taxes, insurance, water, lights, fuel, etc.

EIGHTH-Charge all incidental expenses such as drayage, postage, office supplies, livery or expenses of horses or rilagons, telegrams or phones, advertising, canvassing, ctc.

NINTH-Charge losses of every character, .including goods stolen or sent out and not charged, allowances made to customers, bad debts, etc.

TENTH-Charge collection expense.

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FIRST-Charge interest on the net amount of your total investment at the beginning of your business year, exclusive of all real estate] i - qECOND-Charge rental on all buildings owned by you and used in your business at a rate equal to that which you would receive if renting or leasing to others.

THIRD-Charge, in addition to what you pay for hired help, an amount equal to what your services- would be worthl to others; also treat in like manner the services of any member of your family employed in the business, but not on your regular pay-roll.

FOURTH-Charge depreciation on all goods carried over, on which you may have to make a less price because of change in style, damage or other cause.

FIFTH-Charge depreciation on buildings, tools, fixtures, or anything else suffering from age, rvear or tear.

ELEVENTH-Charge any expense not enumerated above.

TWELFTH-When you have ascertained what the sum of all the foregoing items is, prove it by your books, and you will have your total expenses for the year; then divide this figure by the total of your sales, and it will show the percent which it has cost you to do business.

THIRTEENTH-Take this per cent and deduct it from the price of any article you have sold, then subtract from the remainder what it cost you (invoice price and freight) and the result will show your net profit 'or loss on the article.

FOURTEENTH-Go over the selling prices of the various articles you handle and see where you stand as to profits, and then get busy in putting your selling figures on a profitable basis.

BROWN'S SUPERCEDAR closet-lining . business is GOOD.

Have you forcseen this great demand with a stock or have you been bft at the port? Put in a stock of BROIyVN'S