11 MAY 1907, Page 24

'1111. MAKING OF A MERCHANT.

The Making of a Merchant. By H. N. Higinbotham. (Eveleigh Nash. 2s. 6d. net.)—Here, we suppose, we have the made millionaire instructing the beginner how he may raise himself to the same elevation. (" Merchant" is used, wo may remark, in something of the Scotch sense.) He is a shopkeeper; only the shop is of the gigantic kind which is commonly known by the name of "stores." The writer of this notice has to acknowledge that his experience has not lain in this direction. He can say, however, that the book is decidedly interesting, and appears to contain shrewd suggestions and salutary cautions against devices of the unscrupulous. If the dealer "advertises some staple article at a figure which the public knows must be very close to cost, or below it, he will draw special custom to his store," He will sell sugar, for instance, at cost price, and tea with it at a good profit. Then there are wise counsels as to the choice of employes. Do not take relatives, is a piece of advice vigorously enforced. Good manners and a habit of decision are essential qualities, and they do not always go together. The tricks of dishonest customers are various. Some of them are amazingly audacious. Two women, for instance, under- took to steal a dinner service of a hundred pieces. They began early in the morning, and had secured forty when they were arrested. Another trick was of a woman who wanted to make a companion believe that she was wealthy. She ordered a great variety of goods, and had the bills sent to the general counting- house ; but she never called. The establishment lost nothing beyond time and temper. A creche is a useful adjunct, but store- keepers have sometimes found babies left on their hands. One admirable feature in the store here described is the provision for education. The employes have free classes, and the expense is more than repaid by increased intelligence. Mr. Higinbotham is emphatic on the necessity of exchanging the old day-book system for the duplicate carbon system. No accounts can be correctly kept without it.